id	sid	tid	token	lemma	pos
cblr-14237	1	1	5	5	X
cblr-14237	1	2	.	.	X
cblr-14237	1	3	speck	speck	NOUN
cblr-14237	1	4	transforming	transform	VERB
cblr-14237	1	5	tax	tax	NOUN
cblr-14237	1	6	expenditures	expenditure	NOUN
cblr-14237	1	7	(	(	PUNCT
cblr-14237	1	8	print	print	NOUN
cblr-14237	1	9	)	)	PUNCT
cblr-14237	1	10	article	article	NOUN
cblr-14237	1	11	transforming	transform	VERB
cblr-14237	1	12	tax	tax	NOUN
cblr-14237	1	13	expenditures	expenditure	NOUN
cblr-14237	1	14	sloan	sloan	PROPN
cblr-14237	1	15	g.	g.	PROPN
cblr-14237	1	16	speck	speck	PROPN
cblr-14237	1	17	*	*	PUNCT
cblr-14237	1	18	for	for	ADP
cblr-14237	1	19	decades	decade	NOUN
cblr-14237	1	20	,	,	PUNCT
cblr-14237	1	21	reformers	reformer	NOUN
cblr-14237	1	22	have	have	AUX
cblr-14237	1	23	advocated	advocate	VERB
cblr-14237	1	24	the	the	DET
cblr-14237	1	25	repeal	repeal	NOUN
cblr-14237	1	26	of	of	ADP
cblr-14237	1	27	tax	tax	NOUN
cblr-14237	1	28	expenditures	expenditure	NOUN
cblr-14237	1	29	—	—	PUNCT
cblr-14237	1	30	disguised	disguised	ADJ
cblr-14237	1	31	government	government	NOUN
cblr-14237	1	32	spending	spend	VERB
cblr-14237	1	33	through	through	ADP
cblr-14237	1	34	special	special	ADJ
cblr-14237	1	35	preferences	preference	NOUN
cblr-14237	1	36	in	in	ADP
cblr-14237	1	37	the	the	DET
cblr-14237	1	38	internal	internal	ADJ
cblr-14237	1	39	revenue	revenue	NOUN
cblr-14237	1	40	code	code	NOUN
cblr-14237	1	41	.	.	PUNCT
cblr-14237	2	1	and	and	CCONJ
cblr-14237	2	2	yet	yet	ADV
cblr-14237	2	3	,	,	PUNCT
cblr-14237	2	4	tax	tax	NOUN
cblr-14237	2	5	expenditures	expenditure	NOUN
cblr-14237	2	6	persist	persist	VERB
cblr-14237	2	7	,	,	PUNCT
cblr-14237	2	8	impairing	impair	VERB
cblr-14237	2	9	federal	federal	ADJ
cblr-14237	2	10	tax	tax	NOUN
cblr-14237	2	11	receipts	receipt	NOUN
cblr-14237	2	12	by	by	ADP
cblr-14237	2	13	more	more	ADJ
cblr-14237	2	14	than	than	ADP
cblr-14237	2	15	$	$	SYM
cblr-14237	2	16	1.8	1.8	NUM
cblr-14237	2	17	trillion	trillion	NUM
cblr-14237	2	18	in	in	ADP
cblr-14237	2	19	2024	2024	NUM
cblr-14237	2	20	.	.	PUNCT
cblr-14237	3	1	this	this	DET
cblr-14237	3	2	article	article	NOUN
cblr-14237	3	3	introduces	introduce	VERB
cblr-14237	3	4	a	a	DET
cblr-14237	3	5	novel	novel	ADJ
cblr-14237	3	6	mechanism	mechanism	NOUN
cblr-14237	3	7	for	for	ADP
cblr-14237	3	8	tax	tax	NOUN
cblr-14237	3	9	expenditure	expenditure	NOUN
cblr-14237	3	10	reform	reform	NOUN
cblr-14237	3	11	.	.	PUNCT
cblr-14237	4	1	to	to	ADP
cblr-14237	4	2	the	the	DET
cblr-14237	4	3	extent	extent	NOUN
cblr-14237	4	4	that	that	PRON
cblr-14237	4	5	direct	direct	ADJ
cblr-14237	4	6	statutory	statutory	ADJ
cblr-14237	4	7	repeal	repeal	NOUN
cblr-14237	4	8	proves	prove	VERB
cblr-14237	4	9	impossible	impossible	ADJ
cblr-14237	4	10	or	or	CCONJ
cblr-14237	4	11	impractical	impractical	ADJ
cblr-14237	4	12	,	,	PUNCT
cblr-14237	4	13	lawmakers	lawmaker	NOUN
cblr-14237	4	14	can	can	AUX
cblr-14237	4	15	achieve	achieve	VERB
cblr-14237	4	16	an	an	DET
cblr-14237	4	17	equivalent	equivalent	ADJ
cblr-14237	4	18	result	result	NOUN
cblr-14237	4	19	through	through	ADP
cblr-14237	4	20	a	a	DET
cblr-14237	4	21	strategy	strategy	NOUN
cblr-14237	4	22	of	of	ADP
cblr-14237	4	23	legislative	legislative	ADJ
cblr-14237	4	24	anti	anti	ADJ
cblr-14237	4	25	-	-	NOUN
cblr-14237	4	26	repeal	repeal	NOUN
cblr-14237	4	27	.	.	PUNCT
cblr-14237	5	1	by	by	ADP
cblr-14237	5	2	radically	radically	ADV
cblr-14237	5	3	expanding	expand	VERB
cblr-14237	5	4	a	a	DET
cblr-14237	5	5	tax	tax	NOUN
cblr-14237	5	6	expenditure	expenditure	NOUN
cblr-14237	5	7	’s	’s	PART
cblr-14237	5	8	legal	legal	ADJ
cblr-14237	5	9	scope	scope	NOUN
cblr-14237	5	10	,	,	PUNCT
cblr-14237	5	11	then	then	ADV
cblr-14237	5	12	adjusting	adjust	VERB
cblr-14237	5	13	progressive	progressive	ADJ
cblr-14237	5	14	income	income	NOUN
cblr-14237	5	15	tax	tax	NOUN
cblr-14237	5	16	rates	rate	NOUN
cblr-14237	5	17	to	to	PART
cblr-14237	5	18	account	account	VERB
cblr-14237	5	19	for	for	ADP
cblr-14237	5	20	revenue	revenue	NOUN
cblr-14237	5	21	loss	loss	NOUN
cblr-14237	5	22	and	and	CCONJ
cblr-14237	5	23	distributional	distributional	ADJ
cblr-14237	5	24	considerations	consideration	NOUN
cblr-14237	5	25	,	,	PUNCT
cblr-14237	5	26	lawmakers	lawmaker	NOUN
cblr-14237	5	27	can	can	AUX
cblr-14237	5	28	effectively	effectively	ADV
cblr-14237	5	29	eliminate	eliminate	VERB
cblr-14237	5	30	tax	tax	NOUN
cblr-14237	5	31	expenditures	expenditure	NOUN
cblr-14237	5	32	from	from	ADP
cblr-14237	5	33	the	the	DET
cblr-14237	5	34	tax	tax	NOUN
cblr-14237	5	35	base	base	NOUN
cblr-14237	5	36	and	and	CCONJ
cblr-14237	5	37	integrate	integrate	VERB
cblr-14237	5	38	them	they	PRON
cblr-14237	5	39	into	into	ADP
cblr-14237	5	40	the	the	DET
cblr-14237	5	41	rate	rate	NOUN
cblr-14237	5	42	structure	structure	NOUN
cblr-14237	5	43	—	—	PUNCT
cblr-14237	5	44	a	a	DET
cblr-14237	5	45	process	process	NOUN
cblr-14237	5	46	this	this	DET
cblr-14237	5	47	article	article	NOUN
cblr-14237	5	48	defines	define	VERB
cblr-14237	5	49	as	as	ADP
cblr-14237	5	50	“	"	PUNCT
cblr-14237	5	51	base	base	ADJ
cblr-14237	5	52	-	-	PUNCT
cblr-14237	5	53	rate	rate	NOUN
cblr-14237	5	54	transformation	transformation	NOUN
cblr-14237	5	55	.	.	PUNCT
cblr-14237	5	56	”	"	PUNCT
cblr-14237	6	1	base	base	ADJ
cblr-14237	6	2	-	-	PUNCT
cblr-14237	6	3	rate	rate	NOUN
cblr-14237	6	4	transformations	transformation	NOUN
cblr-14237	6	5	reframe	reframe	VERB
cblr-14237	6	6	conventional	conventional	ADJ
cblr-14237	6	7	understandings	understanding	NOUN
cblr-14237	6	8	of	of	ADP
cblr-14237	6	9	repeal	repeal	NOUN
cblr-14237	6	10	and	and	CCONJ
cblr-14237	6	11	restrictive	restrictive	ADJ
cblr-14237	6	12	reform	reform	NOUN
cblr-14237	6	13	,	,	PUNCT
cblr-14237	6	14	as	as	ADV
cblr-14237	6	15	well	well	ADV
cblr-14237	6	16	as	as	ADP
cblr-14237	6	17	traditional	traditional	ADJ
cblr-14237	6	18	reform	reform	NOUN
cblr-14237	6	19	narratives	narrative	NOUN
cblr-14237	6	20	oriented	orient	VERB
cblr-14237	6	21	around	around	ADP
cblr-14237	6	22	a	a	DET
cblr-14237	6	23	mantra	mantra	NOUN
cblr-14237	6	24	of	of	ADP
cblr-14237	6	25	“	"	PUNCT
cblr-14237	6	26	broad	broad	ADJ
cblr-14237	6	27	base	base	NOUN
cblr-14237	6	28	,	,	PUNCT
cblr-14237	6	29	low	low	ADJ
cblr-14237	6	30	rates	rate	NOUN
cblr-14237	6	31	.	.	PUNCT
cblr-14237	6	32	”	"	PUNCT
cblr-14237	7	1	under	under	ADP
cblr-14237	7	2	certain	certain	ADJ
cblr-14237	7	3	conditions	condition	NOUN
cblr-14237	7	4	,	,	PUNCT
cblr-14237	7	5	statutory	statutory	ADJ
cblr-14237	7	6	expansion	expansion	NOUN
cblr-14237	7	7	operates	operate	VERB
cblr-14237	7	8	as	as	ADP
cblr-14237	7	9	de	de	X
cblr-14237	7	10	facto	facto	X
cblr-14237	7	11	repeal	repeal	NOUN
cblr-14237	7	12	—	—	PUNCT
cblr-14237	7	13	or	or	CCONJ
cblr-14237	7	14	as	as	ADP
cblr-14237	7	15	restrictive	restrictive	ADJ
cblr-14237	7	16	reform	reform	NOUN
cblr-14237	7	17	.	.	PUNCT
cblr-14237	8	1	the	the	DET
cblr-14237	8	2	crucial	crucial	ADJ
cblr-14237	8	3	insight	insight	NOUN
cblr-14237	8	4	is	be	AUX
cblr-14237	8	5	that	that	SCONJ
cblr-14237	8	6	,	,	PUNCT
cblr-14237	8	7	for	for	ADP
cblr-14237	8	8	tax	tax	NOUN
cblr-14237	8	9	expenditures	expenditure	NOUN
cblr-14237	8	10	,	,	PUNCT
cblr-14237	8	11	the	the	DET
cblr-14237	8	12	stakes	stake	NOUN
cblr-14237	8	13	of	of	ADP
cblr-14237	8	14	legal	legal	ADJ
cblr-14237	8	15	change	change	NOUN
cblr-14237	8	16	lie	lie	VERB
cblr-14237	8	17	largely	largely	ADV
cblr-14237	8	18	in	in	ADP
cblr-14237	8	19	how	how	SCONJ
cblr-14237	8	20	lawmakers	lawmaker	NOUN
cblr-14237	8	21	address	address	VERB
cblr-14237	8	22	any	any	DET
cblr-14237	8	23	adjustments	adjustment	NOUN
cblr-14237	8	24	to	to	ADP
cblr-14237	8	25	statutory	statutory	ADJ
cblr-14237	8	26	rates	rate	NOUN
cblr-14237	8	27	.	.	PUNCT
cblr-14237	9	1	from	from	ADP
cblr-14237	9	2	a	a	DET
cblr-14237	9	3	normative	normative	ADJ
cblr-14237	9	4	perspective	perspective	NOUN
cblr-14237	9	5	,	,	PUNCT
cblr-14237	9	6	base	base	ADJ
cblr-14237	9	7	-	-	PUNCT
cblr-14237	9	8	rate	rate	NOUN
cblr-14237	9	9	transformations	transformation	NOUN
cblr-14237	9	10	have	have	VERB
cblr-14237	9	11	implications	implication	NOUN
cblr-14237	9	12	for	for	ADP
cblr-14237	9	13	customary	customary	ADJ
cblr-14237	9	14	tax	tax	NOUN
cblr-14237	9	15	*	*	PUNCT
cblr-14237	9	16	associate	associate	NOUN
cblr-14237	9	17	professor	professor	NOUN
cblr-14237	9	18	of	of	ADP
cblr-14237	9	19	law	law	NOUN
cblr-14237	9	20	,	,	PUNCT
cblr-14237	9	21	university	university	PROPN
cblr-14237	9	22	of	of	ADP
cblr-14237	9	23	colorado	colorado	PROPN
cblr-14237	9	24	law	law	PROPN
cblr-14237	9	25	school	school	NOUN
cblr-14237	9	26	.	.	PUNCT
cblr-14237	10	1	thanks	thank	NOUN
cblr-14237	10	2	to	to	ADP
cblr-14237	10	3	heather	heather	PROPN
cblr-14237	10	4	field	field	NOUN
cblr-14237	10	5	,	,	PUNCT
cblr-14237	10	6	kate	kate	PROPN
cblr-14237	10	7	goldfarb	goldfarb	PROPN
cblr-14237	10	8	,	,	PUNCT
cblr-14237	10	9	tracey	tracey	PROPN
cblr-14237	10	10	roberts	roberts	PROPN
cblr-14237	10	11	,	,	PUNCT
cblr-14237	10	12	daría	daría	NOUN
cblr-14237	10	13	roithmayr	roithmayr	NOUN
cblr-14237	10	14	,	,	PUNCT
cblr-14237	10	15	eleanor	eleanor	NOUN
cblr-14237	10	16	wilking	wilking	NOUN
cblr-14237	10	17	,	,	PUNCT
cblr-14237	10	18	and	and	CCONJ
cblr-14237	10	19	participants	participant	NOUN
cblr-14237	10	20	at	at	ADP
cblr-14237	10	21	the	the	DET
cblr-14237	10	22	2021	2021	NUM
cblr-14237	10	23	international	international	ADJ
cblr-14237	10	24	meeting	meeting	NOUN
cblr-14237	10	25	on	on	ADP
cblr-14237	10	26	law	law	PROPN
cblr-14237	10	27	&	&	CCONJ
cblr-14237	10	28	society	society	NOUN
cblr-14237	10	29	,	,	PUNCT
cblr-14237	10	30	the	the	DET
cblr-14237	10	31	2021	2021	NUM
cblr-14237	10	32	junior	junior	ADJ
cblr-14237	10	33	tax	tax	NOUN
cblr-14237	10	34	scholars	scholar	NOUN
cblr-14237	10	35	workshop	workshop	NOUN
cblr-14237	10	36	,	,	PUNCT
cblr-14237	10	37	the	the	DET
cblr-14237	10	38	james	james	PROPN
cblr-14237	10	39	hausman	hausman	PROPN
cblr-14237	10	40	tax	tax	PROPN
cblr-14237	10	41	law	law	NOUN
cblr-14237	10	42	and	and	CCONJ
cblr-14237	10	43	policy	policy	NOUN
cblr-14237	10	44	workshop	workshop	NOUN
cblr-14237	10	45	at	at	ADP
cblr-14237	10	46	the	the	DET
cblr-14237	10	47	university	university	PROPN
cblr-14237	10	48	of	of	ADP
cblr-14237	10	49	toronto	toronto	PROPN
cblr-14237	10	50	school	school	PROPN
cblr-14237	10	51	of	of	ADP
cblr-14237	10	52	law	law	NOUN
cblr-14237	10	53	,	,	PUNCT
cblr-14237	10	54	and	and	CCONJ
cblr-14237	10	55	the	the	DET
cblr-14237	10	56	university	university	PROPN
cblr-14237	10	57	of	of	ADP
cblr-14237	10	58	colorado	colorado	PROPN
cblr-14237	10	59	work	work	NOUN
cblr-14237	10	60	-	-	PUNCT
cblr-14237	10	61	in	in	ADP
cblr-14237	10	62	-	-	PUNCT
cblr-14237	10	63	progress	progress	NOUN
cblr-14237	10	64	series	series	NOUN
cblr-14237	10	65	for	for	ADP
cblr-14237	10	66	helpful	helpful	ADJ
cblr-14237	10	67	comments	comment	NOUN
cblr-14237	10	68	and	and	CCONJ
cblr-14237	10	69	discussion	discussion	NOUN
cblr-14237	10	70	,	,	PUNCT
cblr-14237	10	71	as	as	ADV
cblr-14237	10	72	well	well	ADV
cblr-14237	10	73	as	as	ADP
cblr-14237	10	74	to	to	ADP
cblr-14237	10	75	sam	sam	PROPN
cblr-14237	10	76	astorga	astorga	VERB
cblr-14237	10	77	for	for	ADP
cblr-14237	10	78	excellent	excellent	ADJ
cblr-14237	10	79	research	research	NOUN
cblr-14237	10	80	assistance	assistance	NOUN
cblr-14237	10	81	.	.	PUNCT
cblr-14237	11	1	616	616	NUM
cblr-14237	11	2	columbia	columbia	PROPN
cblr-14237	11	3	business	business	NOUN
cblr-14237	11	4	law	law	PROPN
cblr-14237	11	5	review	review	NOUN
cblr-14237	11	6	[	[	X
cblr-14237	11	7	vol	vol	NOUN
cblr-14237	11	8	.	.	NOUN
cblr-14237	11	9	2024	2024	NUM
cblr-14237	11	10	norms	norm	NOUN
cblr-14237	11	11	such	such	ADJ
cblr-14237	11	12	as	as	ADP
cblr-14237	11	13	equity	equity	NOUN
cblr-14237	11	14	,	,	PUNCT
cblr-14237	11	15	efficiency	efficiency	NOUN
cblr-14237	11	16	,	,	PUNCT
cblr-14237	11	17	and	and	CCONJ
cblr-14237	11	18	complexity	complexity	NOUN
cblr-14237	11	19	,	,	PUNCT
cblr-14237	11	20	as	as	ADV
cblr-14237	11	21	well	well	ADV
cblr-14237	11	22	as	as	ADP
cblr-14237	11	23	the	the	DET
cblr-14237	11	24	political	political	ADJ
cblr-14237	11	25	economy	economy	NOUN
cblr-14237	11	26	of	of	ADP
cblr-14237	11	27	tax	tax	NOUN
cblr-14237	11	28	expenditure	expenditure	NOUN
cblr-14237	11	29	reform	reform	NOUN
cblr-14237	11	30	.	.	PUNCT
cblr-14237	12	1	more	more	ADV
cblr-14237	12	2	generally	generally	ADV
cblr-14237	12	3	,	,	PUNCT
cblr-14237	12	4	base	base	ADJ
cblr-14237	12	5	-	-	PUNCT
cblr-14237	12	6	rate	rate	NOUN
cblr-14237	12	7	transformations	transformation	NOUN
cblr-14237	12	8	challenge	challenge	VERB
cblr-14237	12	9	standard	standard	ADJ
cblr-14237	12	10	framings	framing	NOUN
cblr-14237	12	11	of	of	ADP
cblr-14237	12	12	tax	tax	NOUN
cblr-14237	12	13	expenditures	expenditure	NOUN
cblr-14237	12	14	and	and	CCONJ
cblr-14237	12	15	press	press	NOUN
cblr-14237	12	16	for	for	ADP
cblr-14237	12	17	a	a	DET
cblr-14237	12	18	more	more	ADV
cblr-14237	12	19	holistic	holistic	ADJ
cblr-14237	12	20	approach	approach	NOUN
cblr-14237	12	21	to	to	ADP
cblr-14237	12	22	legislative	legislative	ADJ
cblr-14237	12	23	changes	change	NOUN
cblr-14237	12	24	to	to	ADP
cblr-14237	12	25	these	these	DET
cblr-14237	12	26	provisions	provision	NOUN
cblr-14237	12	27	.	.	PUNCT
cblr-14237	13	1	introduction	introduction	NOUN
cblr-14237	13	2	..........................................................................	..........................................................................	PUNCT
cblr-14237	13	3	617	617	NUM
cblr-14237	13	4	i.	i.	NOUN
cblr-14237	13	5	tax	tax	NOUN
cblr-14237	13	6	expenditures	expenditure	NOUN
cblr-14237	13	7	:	:	PUNCT
cblr-14237	13	8	the	the	DET
cblr-14237	13	9	career	career	NOUN
cblr-14237	13	10	of	of	ADP
cblr-14237	13	11	a	a	DET
cblr-14237	13	12	concept	concept	NOUN
cblr-14237	13	13	...................	...................	PUNCT
cblr-14237	13	14	623	623	NUM
cblr-14237	13	15	a.	a.	NOUN
cblr-14237	13	16	loophole	loophole	NOUN
cblr-14237	13	17	rhetoric	rhetoric	NOUN
cblr-14237	13	18	....................................................	....................................................	PUNCT
cblr-14237	13	19	626	626	NUM
cblr-14237	13	20	b.	b.	NOUN
cblr-14237	13	21	disguised	disguise	VERB
cblr-14237	13	22	spending	spending	NOUN
cblr-14237	13	23	and	and	CCONJ
cblr-14237	13	24	upside	upside	ADV
cblr-14237	13	25	-	-	PUNCT
cblr-14237	13	26	down	down	ADP
cblr-14237	13	27	subsidies	subsidy	NOUN
cblr-14237	13	28	.	.	PUNCT
cblr-14237	14	1	628	628	NUM
cblr-14237	14	2	c.	c.	NOUN
cblr-14237	14	3	base	base	NOUN
cblr-14237	14	4	expansion	expansion	NOUN
cblr-14237	14	5	and	and	CCONJ
cblr-14237	14	6	efficiency	efficiency	NOUN
cblr-14237	14	7	-	-	PUNCT
cblr-14237	14	8	oriented	orient	VERB
cblr-14237	14	9	reform	reform	NOUN
cblr-14237	14	10	.	.	PUNCT
cblr-14237	15	1	632	632	NUM
cblr-14237	15	2	d.	d.	NOUN
cblr-14237	15	3	comparative	comparative	ADJ
cblr-14237	15	4	institutional	institutional	ADJ
cblr-14237	15	5	advantage	advantage	NOUN
cblr-14237	15	6	...................	...................	PUNCT
cblr-14237	16	1	635	635	NUM
cblr-14237	16	2	e.	e.	PROPN
cblr-14237	16	3	a	a	DET
cblr-14237	16	4	relational	relational	ADJ
cblr-14237	16	5	definition	definition	NOUN
cblr-14237	16	6	of	of	ADP
cblr-14237	16	7	tax	tax	NOUN
cblr-14237	16	8	expenditures	expenditure	NOUN
cblr-14237	16	9	........	........	PUNCT
cblr-14237	16	10	636	636	NUM
cblr-14237	16	11	ii	ii	NOUN
cblr-14237	16	12	.	.	PUNCT
cblr-14237	17	1	lawmaking	lawmaking	NOUN
cblr-14237	17	2	and	and	CCONJ
cblr-14237	17	3	the	the	DET
cblr-14237	17	4	base	base	NOUN
cblr-14237	17	5	-	-	PUNCT
cblr-14237	17	6	rate	rate	NOUN
cblr-14237	17	7	identity	identity	NOUN
cblr-14237	17	8	........................	........................	PUNCT
cblr-14237	18	1	637	637	NUM
cblr-14237	18	2	a.	a.	NOUN
cblr-14237	18	3	tax	tax	NOUN
cblr-14237	18	4	bases	basis	NOUN
cblr-14237	18	5	,	,	PUNCT
cblr-14237	18	6	rates	rate	NOUN
cblr-14237	18	7	,	,	PUNCT
cblr-14237	18	8	and	and	CCONJ
cblr-14237	18	9	revenue	revenue	NOUN
cblr-14237	18	10	constraints	constraint	NOUN
cblr-14237	18	11	.........	.........	PUNCT
cblr-14237	18	12	640	640	NUM
cblr-14237	18	13	1	1	NUM
cblr-14237	18	14	.	.	PUNCT
cblr-14237	19	1	economic	economic	ADJ
cblr-14237	19	2	definitions	definition	NOUN
cblr-14237	19	3	...........................................	...........................................	PUNCT
cblr-14237	19	4	640	640	NUM
cblr-14237	19	5	2	2	NUM
cblr-14237	19	6	.	.	PUNCT
cblr-14237	20	1	legal	legal	ADJ
cblr-14237	20	2	definitions	definition	NOUN
cblr-14237	20	3	..................................................	..................................................	PUNCT
cblr-14237	21	1	642	642	NUM
cblr-14237	21	2	b.	b.	NOUN
cblr-14237	21	3	the	the	DET
cblr-14237	21	4	base	base	NOUN
cblr-14237	21	5	-	-	PUNCT
cblr-14237	21	6	rate	rate	NOUN
cblr-14237	21	7	identity	identity	NOUN
cblr-14237	21	8	in	in	ADP
cblr-14237	21	9	action	action	NOUN
cblr-14237	21	10	...........................	...........................	PUNCT
cblr-14237	21	11	643	643	NUM
cblr-14237	21	12	1	1	NUM
cblr-14237	21	13	.	.	NUM
cblr-14237	21	14	classified	classify	VERB
cblr-14237	21	15	property	property	NOUN
cblr-14237	21	16	taxes	taxis	NOUN
cblr-14237	21	17	....................................	....................................	PUNCT
cblr-14237	21	18	644	644	NUM
cblr-14237	21	19	2	2	NUM
cblr-14237	21	20	.	.	PUNCT
cblr-14237	21	21	capital	capital	NOUN
cblr-14237	21	22	gains	gain	NOUN
cblr-14237	21	23	preferences	preference	NOUN
cblr-14237	21	24	...................................	...................................	PUNCT
cblr-14237	21	25	646	646	NUM
cblr-14237	21	26	3	3	NUM
cblr-14237	21	27	.	.	PUNCT
cblr-14237	21	28	depreciation	depreciation	NOUN
cblr-14237	21	29	recapture	recapture	NOUN
cblr-14237	21	30	for	for	ADP
cblr-14237	21	31	real	real	ADJ
cblr-14237	21	32	property	property	NOUN
cblr-14237	21	33	.........	.........	PUNCT
cblr-14237	21	34	647	647	NUM
cblr-14237	21	35	4	4	NUM
cblr-14237	21	36	.	.	PUNCT
cblr-14237	22	1	the	the	DET
cblr-14237	22	2	dividends	dividend	NOUN
cblr-14237	22	3	received	receive	VERB
cblr-14237	22	4	deduction	deduction	NOUN
cblr-14237	22	5	.....................	.....................	PUNCT
cblr-14237	22	6	649	649	NUM
cblr-14237	22	7	iii	iii	NOUN
cblr-14237	22	8	.	.	PUNCT
cblr-14237	23	1	transforming	transform	VERB
cblr-14237	23	2	tax	tax	NOUN
cblr-14237	23	3	expenditures	expenditure	NOUN
cblr-14237	23	4	...................................	...................................	PUNCT
cblr-14237	23	5	650	650	NUM
cblr-14237	23	6	a.	a.	NOUN
cblr-14237	23	7	radical	radical	ADJ
cblr-14237	23	8	expansion	expansion	NOUN
cblr-14237	23	9	...................................................	...................................................	PUNCT
cblr-14237	23	10	650	650	NUM
cblr-14237	23	11	1	1	X
cblr-14237	23	12	.	.	PUNCT
cblr-14237	24	1	universal	universal	ADJ
cblr-14237	24	2	application	application	NOUN
cblr-14237	24	3	..........................................	..........................................	PUNCT
cblr-14237	24	4	651	651	NUM
cblr-14237	24	5	2	2	NUM
cblr-14237	24	6	.	.	PUNCT
cblr-14237	24	7	uniform	uniform	ADJ
cblr-14237	24	8	benefits	benefit	NOUN
cblr-14237	24	9	..................................................	..................................................	PUNCT
cblr-14237	24	10	653	653	NUM
cblr-14237	24	11	3	3	NUM
cblr-14237	24	12	.	.	PUNCT
cblr-14237	24	13	incomplete	incomplete	ADJ
cblr-14237	24	14	expansion	expansion	NOUN
cblr-14237	24	15	.........................................	.........................................	PUNCT
cblr-14237	25	1	656	656	NUM
cblr-14237	25	2	b.	b.	NOUN
cblr-14237	25	3	correlative	correlative	ADJ
cblr-14237	25	4	adjustments	adjustment	NOUN
cblr-14237	25	5	in	in	ADP
cblr-14237	25	6	theory	theory	NOUN
cblr-14237	25	7	........................	........................	PUNCT
cblr-14237	25	8	657	657	NUM
cblr-14237	25	9	1	1	NUM
cblr-14237	25	10	.	.	PUNCT
cblr-14237	25	11	revenue	revenue	NOUN
cblr-14237	25	12	neutrality	neutrality	NOUN
cblr-14237	25	13	..............................................	..............................................	PUNCT
cblr-14237	25	14	659	659	NUM
cblr-14237	25	15	2	2	NUM
cblr-14237	25	16	.	.	PUNCT
cblr-14237	25	17	distributional	distributional	ADJ
cblr-14237	25	18	neutrality	neutrality	NOUN
cblr-14237	25	19	....................................	....................................	PUNCT
cblr-14237	25	20	660	660	NUM
cblr-14237	25	21	3	3	NUM
cblr-14237	25	22	.	.	PUNCT
cblr-14237	25	23	efficiency	efficiency	NOUN
cblr-14237	25	24	..............................................................	..............................................................	PUNCT
cblr-14237	25	25	661	661	NUM
cblr-14237	25	26	c.	c.	NOUN
cblr-14237	25	27	correlative	correlative	ADJ
cblr-14237	25	28	adjustments	adjustment	NOUN
cblr-14237	25	29	in	in	ADP
cblr-14237	25	30	application	application	NOUN
cblr-14237	25	31	................	................	PUNCT
cblr-14237	25	32	663	663	NUM
cblr-14237	25	33	1	1	NUM
cblr-14237	25	34	.	.	PUNCT
cblr-14237	25	35	fixed	fix	VERB
cblr-14237	25	36	-	-	PUNCT
cblr-14237	25	37	dollar	dollar	NOUN
cblr-14237	25	38	benefits	benefit	NOUN
cblr-14237	25	39	...........................................	...........................................	PUNCT
cblr-14237	25	40	664	664	NUM
cblr-14237	25	41	2	2	NUM
cblr-14237	25	42	.	.	PUNCT
cblr-14237	25	43	proportionate	proportionate	ADJ
cblr-14237	25	44	benefits	benefit	NOUN
cblr-14237	25	45	.........................................	.........................................	PUNCT
cblr-14237	25	46	667	667	NUM
cblr-14237	25	47	3	3	NUM
cblr-14237	25	48	.	.	NOUN
cblr-14237	25	49	regressive	regressive	ADJ
cblr-14237	25	50	and	and	CCONJ
cblr-14237	25	51	progressive	progressive	ADJ
cblr-14237	25	52	fixed	fix	VERB
cblr-14237	25	53	-	-	PUNCT
cblr-14237	25	54	dollar	dollar	NOUN
cblr-14237	25	55	benefits	benefit	NOUN
cblr-14237	25	56	...............................................................................	...............................................................................	PUNCT
cblr-14237	25	57	669	669	NUM
cblr-14237	25	58	4	4	NUM
cblr-14237	25	59	.	.	NOUN
cblr-14237	25	60	regressive	regressive	ADJ
cblr-14237	25	61	and	and	CCONJ
cblr-14237	25	62	progressive	progressive	ADJ
cblr-14237	25	63	proportionate	proportionate	ADJ
cblr-14237	25	64	benefits	benefit	NOUN
cblr-14237	25	65	...............................................................................	...............................................................................	PUNCT
cblr-14237	25	66	674	674	NUM
cblr-14237	25	67	iv	iv	NOUN
cblr-14237	25	68	.	.	PUNCT
cblr-14237	25	69	policy	policy	NOUN
cblr-14237	25	70	considerations	consideration	NOUN
cblr-14237	25	71	.....................................................	.....................................................	PUNCT
cblr-14237	26	1	679	679	NUM
cblr-14237	26	2	no	no	INTJ
cblr-14237	26	3	.	.	NOUN
cblr-14237	27	1	2	2	NUM
cblr-14237	27	2	]	]	PUNCT
cblr-14237	27	3	transforming	transform	VERB
cblr-14237	27	4	tax	tax	NOUN
cblr-14237	27	5	expenditures	expenditure	NOUN
cblr-14237	27	6	617	617	NUM
cblr-14237	27	7	a.	a.	NOUN
cblr-14237	27	8	incomplete	incomplete	ADJ
cblr-14237	27	9	rate	rate	NOUN
cblr-14237	27	10	adjustments	adjustment	NOUN
cblr-14237	27	11	................................	................................	PUNCT
cblr-14237	28	1	679	679	NUM
cblr-14237	28	2	b.	b.	PROPN
cblr-14237	28	3	incomplete	incomplete	ADJ
cblr-14237	28	4	expansion	expansion	NOUN
cblr-14237	28	5	or	or	CCONJ
cblr-14237	28	6	repeal	repeal	NOUN
cblr-14237	28	7	............................	............................	PUNCT
cblr-14237	28	8	681	681	NUM
cblr-14237	28	9	c.	c.	NOUN
cblr-14237	28	10	simplicity	simplicity	NOUN
cblr-14237	28	11	.................................................................	.................................................................	PUNCT
cblr-14237	28	12	682	682	NUM
cblr-14237	28	13	d.	d.	PROPN
cblr-14237	28	14	political	political	ADJ
cblr-14237	28	15	economy	economy	NOUN
cblr-14237	28	16	....................................................	....................................................	PUNCT
cblr-14237	28	17	682	682	NUM
cblr-14237	28	18	e.	e.	NOUN
cblr-14237	28	19	expanding	expand	VERB
cblr-14237	28	20	options	option	NOUN
cblr-14237	28	21	..................................................	..................................................	PUNCT
cblr-14237	29	1	684	684	NUM
cblr-14237	29	2	v.	v.	ADP
cblr-14237	29	3	base	base	ADJ
cblr-14237	29	4	-	-	PUNCT
cblr-14237	29	5	rate	rate	NOUN
cblr-14237	29	6	transformations	transformation	NOUN
cblr-14237	29	7	in	in	ADP
cblr-14237	29	8	action	action	NOUN
cblr-14237	29	9	............................	............................	PUNCT
cblr-14237	29	10	684	684	NUM
cblr-14237	29	11	a.	a.	NOUN
cblr-14237	29	12	tax	tax	NOUN
cblr-14237	29	13	expenditures	expenditure	NOUN
cblr-14237	29	14	for	for	ADP
cblr-14237	29	15	health	health	NOUN
cblr-14237	29	16	insurance	insurance	NOUN
cblr-14237	29	17	................	................	PUNCT
cblr-14237	29	18	685	685	NUM
cblr-14237	29	19	1	1	NUM
cblr-14237	29	20	.	.	PUNCT
cblr-14237	29	21	transforming	transform	VERB
cblr-14237	29	22	health	health	NOUN
cblr-14237	29	23	insurance	insurance	NOUN
cblr-14237	29	24	taxation	taxation	NOUN
cblr-14237	29	25	.........	.........	PUNCT
cblr-14237	29	26	687	687	NUM
cblr-14237	29	27	2	2	NUM
cblr-14237	29	28	.	.	PUNCT
cblr-14237	29	29	health	health	NOUN
cblr-14237	29	30	insurance	insurance	NOUN
cblr-14237	29	31	and	and	CCONJ
cblr-14237	29	32	tax	tax	NOUN
cblr-14237	29	33	expenditure	expenditure	NOUN
cblr-14237	29	34	analysis	analysis	NOUN
cblr-14237	29	35	...............................................................................	...............................................................................	PUNCT
cblr-14237	29	36	695	695	NUM
cblr-14237	29	37	b.	b.	NOUN
cblr-14237	29	38	standard	standard	ADJ
cblr-14237	29	39	deductions	deduction	NOUN
cblr-14237	29	40	and	and	CCONJ
cblr-14237	29	41	demogrants	demogrant	NOUN
cblr-14237	29	42	..................	..................	PUNCT
cblr-14237	30	1	696	696	NUM
cblr-14237	30	2	c.	c.	NOUN
cblr-14237	30	3	the	the	DET
cblr-14237	30	4	§	§	PROPN
cblr-14237	30	5	199a	199a	NOUN
cblr-14237	30	6	pass	pass	VERB
cblr-14237	30	7	-	-	PUNCT
cblr-14237	30	8	through	through	ADP
cblr-14237	30	9	deduction	deduction	NOUN
cblr-14237	30	10	.....................	.....................	PUNCT
cblr-14237	31	1	698	698	NUM
cblr-14237	31	2	1	1	NUM
cblr-14237	31	3	.	.	PUNCT
cblr-14237	32	1	what	what	PRON
cblr-14237	32	2	is	be	AUX
cblr-14237	32	3	the	the	DET
cblr-14237	32	4	pass	pass	VERB
cblr-14237	32	5	-	-	PUNCT
cblr-14237	32	6	through	through	ADP
cblr-14237	32	7	deduction	deduction	NOUN
cblr-14237	32	8	?	?	PUNCT
cblr-14237	33	1	...............	...............	PUNCT
cblr-14237	33	2	700	700	NUM
cblr-14237	33	3	2	2	NUM
cblr-14237	33	4	.	.	PUNCT
cblr-14237	33	5	repeal	repeal	NOUN
cblr-14237	33	6	,	,	PUNCT
cblr-14237	33	7	lapse	lapse	NOUN
cblr-14237	33	8	,	,	PUNCT
cblr-14237	33	9	and	and	CCONJ
cblr-14237	33	10	reform	reform	NOUN
cblr-14237	33	11	..................................	..................................	PUNCT
cblr-14237	34	1	705	705	NUM
cblr-14237	34	2	3	3	X
cblr-14237	34	3	.	.	PUNCT
cblr-14237	35	1	transforming	transform	VERB
cblr-14237	35	2	the	the	DET
cblr-14237	35	3	pass	pass	VERB
cblr-14237	35	4	-	-	PUNCT
cblr-14237	35	5	through	through	ADP
cblr-14237	35	6	deduction	deduction	NOUN
cblr-14237	35	7	.......	.......	PUNCT
cblr-14237	35	8	712	712	NUM
cblr-14237	35	9	conclusion	conclusion	NOUN
cblr-14237	35	10	.............................................................................	.............................................................................	PUNCT
cblr-14237	35	11	713	713	NUM
cblr-14237	35	12	introduction	introduction	NOUN
cblr-14237	35	13	a	a	DET
cblr-14237	35	14	foundational	foundational	ADJ
cblr-14237	35	15	tenet	tenet	NOUN
cblr-14237	35	16	of	of	ADP
cblr-14237	35	17	contemporary	contemporary	ADJ
cblr-14237	35	18	tax	tax	NOUN
cblr-14237	35	19	reform	reform	NOUN
cblr-14237	35	20	in	in	ADP
cblr-14237	35	21	the	the	DET
cblr-14237	35	22	united	united	PROPN
cblr-14237	35	23	states	states	PROPN
cblr-14237	35	24	involves	involve	VERB
cblr-14237	35	25	the	the	DET
cblr-14237	35	26	repeal	repeal	NOUN
cblr-14237	35	27	or	or	CCONJ
cblr-14237	35	28	restrictive	restrictive	ADJ
cblr-14237	35	29	reform	reform	NOUN
cblr-14237	35	30	of	of	ADP
cblr-14237	35	31	tax	tax	NOUN
cblr-14237	35	32	expenditures.1	expenditures.1	PROPN
cblr-14237	35	33	whether	whether	SCONJ
cblr-14237	35	34	denominated	denominate	VERB
cblr-14237	35	35	as	as	ADP
cblr-14237	35	36	special	special	ADJ
cblr-14237	35	37	preferences	preference	NOUN
cblr-14237	35	38	,	,	PUNCT
cblr-14237	35	39	loopholes	loophole	NOUN
cblr-14237	35	40	,	,	PUNCT
cblr-14237	35	41	pernicious	pernicious	ADJ
cblr-14237	35	42	deviations	deviation	NOUN
cblr-14237	35	43	from	from	ADP
cblr-14237	35	44	a	a	DET
cblr-14237	35	45	comprehensive	comprehensive	ADJ
cblr-14237	35	46	tax	tax	NOUN
cblr-14237	35	47	base	base	NOUN
cblr-14237	35	48	,	,	PUNCT
cblr-14237	35	49	or	or	CCONJ
cblr-14237	35	50	disguised	disguised	ADJ
cblr-14237	35	51	government	government	NOUN
cblr-14237	35	52	spending	spending	NOUN
cblr-14237	35	53	or	or	CCONJ
cblr-14237	35	54	regulation	regulation	NOUN
cblr-14237	35	55	,	,	PUNCT
cblr-14237	35	56	tax	tax	NOUN
cblr-14237	35	57	expenditures	expenditure	NOUN
cblr-14237	35	58	make	make	VERB
cblr-14237	35	59	easy	easy	ADJ
cblr-14237	35	60	villains.2	villains.2	NOUN
cblr-14237	35	61	policymakers	policymaker	NOUN
cblr-14237	35	62	,	,	PUNCT
cblr-14237	35	63	members	member	NOUN
cblr-14237	35	64	of	of	ADP
cblr-14237	35	65	1	1	NUM
cblr-14237	35	66	for	for	ADP
cblr-14237	35	67	an	an	DET
cblr-14237	35	68	early	early	ADJ
cblr-14237	35	69	expression	expression	NOUN
cblr-14237	35	70	of	of	ADP
cblr-14237	35	71	this	this	DET
cblr-14237	35	72	tenet	tenet	NOUN
cblr-14237	35	73	,	,	PUNCT
cblr-14237	35	74	see	see	VERB
cblr-14237	35	75	stanley	stanley	PROPN
cblr-14237	35	76	s.	s.	PROPN
cblr-14237	35	77	surrey	surrey	PROPN
cblr-14237	35	78	,	,	PUNCT
cblr-14237	35	79	tax	tax	NOUN
cblr-14237	35	80	incentives	incentive	NOUN
cblr-14237	35	81	as	as	ADP
cblr-14237	35	82	a	a	DET
cblr-14237	35	83	device	device	NOUN
cblr-14237	35	84	for	for	ADP
cblr-14237	35	85	implementing	implement	VERB
cblr-14237	35	86	government	government	NOUN
cblr-14237	35	87	policy	policy	NOUN
cblr-14237	35	88	:	:	PUNCT
cblr-14237	35	89	a	a	DET
cblr-14237	35	90	comparison	comparison	NOUN
cblr-14237	35	91	with	with	ADP
cblr-14237	35	92	direct	direct	ADJ
cblr-14237	35	93	government	government	NOUN
cblr-14237	35	94	expenditures	expenditure	NOUN
cblr-14237	35	95	,	,	PUNCT
cblr-14237	35	96	83	83	NUM
cblr-14237	35	97	harv	harv	NOUN
cblr-14237	35	98	.	.	PUNCT
cblr-14237	36	1	l.	l.	PROPN
cblr-14237	36	2	rev	rev	PROPN
cblr-14237	36	3	.	.	PROPN
cblr-14237	36	4	705	705	NUM
cblr-14237	36	5	(	(	PUNCT
cblr-14237	36	6	1970	1970	NUM
cblr-14237	36	7	)	)	PUNCT
cblr-14237	36	8	.	.	PUNCT
cblr-14237	37	1	the	the	DET
cblr-14237	37	2	scope	scope	NOUN
cblr-14237	37	3	of	of	ADP
cblr-14237	37	4	tax	tax	NOUN
cblr-14237	37	5	expenditures	expenditure	NOUN
cblr-14237	37	6	—	—	PUNCT
cblr-14237	37	7	and	and	CCONJ
cblr-14237	37	8	the	the	DET
cblr-14237	37	9	concept	concept	NOUN
cblr-14237	37	10	’s	’s	PART
cblr-14237	37	11	intellectual	intellectual	ADJ
cblr-14237	37	12	coherence	coherence	NOUN
cblr-14237	37	13	—	—	PUNCT
cblr-14237	37	14	is	be	AUX
cblr-14237	37	15	controversial	controversial	ADJ
cblr-14237	37	16	.	.	PUNCT
cblr-14237	38	1	see	see	VERB
cblr-14237	38	2	,	,	PUNCT
cblr-14237	38	3	e.g.	e.g.	ADV
cblr-14237	38	4	,	,	PUNCT
cblr-14237	38	5	richard	richard	PROPN
cblr-14237	38	6	krever	krever	PROPN
cblr-14237	38	7	,	,	PUNCT
cblr-14237	38	8	analysing	analyse	VERB
cblr-14237	38	9	implicit	implicit	ADJ
cblr-14237	38	10	tax	tax	NOUN
cblr-14237	38	11	expenditures	expenditure	NOUN
cblr-14237	38	12	,	,	PUNCT
cblr-14237	38	13	35	35	NUM
cblr-14237	38	14	melb	melb	NOUN
cblr-14237	38	15	.	.	PUNCT
cblr-14237	39	1	u.	u.	PROPN
cblr-14237	39	2	l.	l.	PROPN
cblr-14237	39	3	rev	rev	PROPN
cblr-14237	39	4	.	.	PROPN
cblr-14237	40	1	426	426	NUM
cblr-14237	40	2	(	(	PUNCT
cblr-14237	40	3	2011	2011	NUM
cblr-14237	40	4	)	)	PUNCT
cblr-14237	41	1	(	(	PUNCT
cblr-14237	41	2	taking	take	VERB
cblr-14237	41	3	a	a	DET
cblr-14237	41	4	cross	cross	ADJ
cblr-14237	41	5	-	-	ADJ
cblr-14237	41	6	country	country	ADJ
cblr-14237	41	7	comparative	comparative	ADJ
cblr-14237	41	8	approach	approach	NOUN
cblr-14237	41	9	to	to	ADP
cblr-14237	41	10	tax	tax	NOUN
cblr-14237	41	11	expenditures	expenditure	NOUN
cblr-14237	41	12	)	)	PUNCT
cblr-14237	41	13	.	.	PUNCT
cblr-14237	42	1	2	2	NUM
cblr-14237	42	2	congress	congress	PROPN
cblr-14237	42	3	defines	define	VERB
cblr-14237	42	4	tax	tax	NOUN
cblr-14237	42	5	expenditures	expenditure	NOUN
cblr-14237	42	6	as	as	ADP
cblr-14237	42	7	provisions	provision	NOUN
cblr-14237	42	8	of	of	ADP
cblr-14237	42	9	law	law	NOUN
cblr-14237	42	10	that	that	PRON
cblr-14237	42	11	“	"	PUNCT
cblr-14237	42	12	allow	allow	VERB
cblr-14237	42	13	a	a	DET
cblr-14237	42	14	special	special	ADJ
cblr-14237	42	15	exclusion	exclusion	NOUN
cblr-14237	42	16	,	,	PUNCT
cblr-14237	42	17	exemption	exemption	NOUN
cblr-14237	42	18	,	,	PUNCT
cblr-14237	42	19	or	or	CCONJ
cblr-14237	42	20	deduction	deduction	NOUN
cblr-14237	42	21	from	from	ADP
cblr-14237	42	22	gross	gross	ADJ
cblr-14237	42	23	income	income	NOUN
cblr-14237	42	24	or	or	CCONJ
cblr-14237	42	25	which	which	PRON
cblr-14237	42	26	provide	provide	VERB
cblr-14237	42	27	a	a	DET
cblr-14237	42	28	special	special	ADJ
cblr-14237	42	29	credit	credit	NOUN
cblr-14237	42	30	,	,	PUNCT
cblr-14237	42	31	a	a	DET
cblr-14237	42	32	preferential	preferential	ADJ
cblr-14237	42	33	rate	rate	NOUN
cblr-14237	42	34	of	of	ADP
cblr-14237	42	35	tax	tax	NOUN
cblr-14237	42	36	,	,	PUNCT
cblr-14237	42	37	or	or	CCONJ
cblr-14237	42	38	a	a	DET
cblr-14237	42	39	deferral	deferral	NOUN
cblr-14237	42	40	of	of	ADP
cblr-14237	42	41	tax	tax	NOUN
cblr-14237	42	42	liability	liability	NOUN
cblr-14237	42	43	.	.	PUNCT
cblr-14237	42	44	”	"	PUNCT
cblr-14237	43	1	see	see	VERB
cblr-14237	43	2	congressional	congressional	ADJ
cblr-14237	43	3	budget	budget	NOUN
cblr-14237	43	4	act	act	NOUN
cblr-14237	43	5	of	of	ADP
cblr-14237	43	6	1974	1974	NUM
cblr-14237	43	7	,	,	PUNCT
cblr-14237	43	8	pub	pub	NOUN
cblr-14237	43	9	.	.	PUNCT
cblr-14237	44	1	l.	l.	PROPN
cblr-14237	44	2	no	no	INTJ
cblr-14237	44	3	.	.	PROPN
cblr-14237	45	1	93	93	NUM
cblr-14237	45	2	-	-	SYM
cblr-14237	45	3	344	344	NUM
cblr-14237	45	4	,	,	PUNCT
cblr-14237	45	5	§	§	PROPN
cblr-14237	45	6	3(a)(3	3(a)(3	NUM
cblr-14237	45	7	)	)	PUNCT
cblr-14237	45	8	,	,	PUNCT
cblr-14237	45	9	88	88	NUM
cblr-14237	45	10	stat	stat	NOUN
cblr-14237	45	11	.	.	PUNCT
cblr-14237	46	1	297	297	NUM
cblr-14237	46	2	,	,	PUNCT
cblr-14237	46	3	299	299	NUM
cblr-14237	46	4	.	.	PUNCT
cblr-14237	47	1	the	the	DET
cblr-14237	47	2	idea	idea	NOUN
cblr-14237	47	3	that	that	SCONJ
cblr-14237	47	4	tax	tax	NOUN
cblr-14237	47	5	expenditures	expenditure	NOUN
cblr-14237	47	6	deviate	deviate	VERB
cblr-14237	47	7	from	from	ADP
cblr-14237	47	8	a	a	DET
cblr-14237	47	9	normative	normative	ADJ
cblr-14237	47	10	tax	tax	NOUN
cblr-14237	47	11	base	base	NOUN
cblr-14237	47	12	,	,	PUNCT
cblr-14237	47	13	however	however	ADV
cblr-14237	47	14	,	,	PUNCT
cblr-14237	47	15	raises	raise	VERB
cblr-14237	47	16	serious	serious	ADJ
cblr-14237	47	17	conceptual	conceptual	ADJ
cblr-14237	47	18	and	and	CCONJ
cblr-14237	47	19	definitional	definitional	ADJ
cblr-14237	47	20	issues	issue	NOUN
cblr-14237	47	21	.	.	PUNCT
cblr-14237	48	1	see	see	VERB
cblr-14237	48	2	boris	boris	PROPN
cblr-14237	48	3	i.	i.	PROPN
cblr-14237	48	4	bittker	bittker	PROPN
cblr-14237	48	5	,	,	PUNCT
cblr-14237	48	6	a	a	DET
cblr-14237	48	7	“	"	PUNCT
cblr-14237	48	8	comprehensive	comprehensive	ADJ
cblr-14237	48	9	tax	tax	NOUN
cblr-14237	48	10	base	base	NOUN
cblr-14237	48	11	”	"	PUNCT
cblr-14237	48	12	as	as	ADP
cblr-14237	48	13	a	a	DET
cblr-14237	48	14	goal	goal	NOUN
cblr-14237	48	15	of	of	ADP
cblr-14237	48	16	income	income	NOUN
cblr-14237	48	17	tax	tax	NOUN
cblr-14237	48	18	reform	reform	NOUN
cblr-14237	48	19	,	,	PUNCT
cblr-14237	48	20	80	80	NUM
cblr-14237	48	21	harv	harv	NOUN
cblr-14237	48	22	.	.	PUNCT
cblr-14237	49	1	l.	l.	PROPN
cblr-14237	49	2	rev	rev	PROPN
cblr-14237	49	3	.	.	PROPN
cblr-14237	49	4	925	925	NUM
cblr-14237	49	5	,	,	PUNCT
cblr-14237	49	6	926–27	926–27	NOUN
cblr-14237	49	7	(	(	PUNCT
cblr-14237	49	8	1967	1967	NUM
cblr-14237	49	9	)	)	PUNCT
cblr-14237	49	10	.	.	PUNCT
cblr-14237	50	1	618	618	NUM
cblr-14237	50	2	columbia	columbia	PROPN
cblr-14237	50	3	business	business	NOUN
cblr-14237	50	4	law	law	PROPN
cblr-14237	50	5	review	review	NOUN
cblr-14237	50	6	[	[	X
cblr-14237	50	7	vol	vol	NOUN
cblr-14237	50	8	.	.	NOUN
cblr-14237	50	9	2024	2024	NUM
cblr-14237	50	10	the	the	DET
cblr-14237	50	11	media	medium	NOUN
cblr-14237	50	12	,	,	PUNCT
cblr-14237	50	13	and	and	CCONJ
cblr-14237	50	14	academics	academic	NOUN
cblr-14237	50	15	argue	argue	VERB
cblr-14237	50	16	that	that	SCONJ
cblr-14237	50	17	the	the	DET
cblr-14237	50	18	presence	presence	NOUN
cblr-14237	50	19	of	of	ADP
cblr-14237	50	20	tax	tax	NOUN
cblr-14237	50	21	expenditures	expenditure	NOUN
cblr-14237	50	22	in	in	ADP
cblr-14237	50	23	the	the	DET
cblr-14237	50	24	internal	internal	ADJ
cblr-14237	50	25	revenue	revenue	NOUN
cblr-14237	50	26	code	code	NOUN
cblr-14237	50	27	(	(	PUNCT
cblr-14237	50	28	the	the	DET
cblr-14237	50	29	code	code	NOUN
cblr-14237	50	30	)	)	PUNCT
cblr-14237	50	31	impairs	impair	VERB
cblr-14237	50	32	the	the	DET
cblr-14237	50	33	classical	classical	ADJ
cblr-14237	50	34	tax	tax	NOUN
cblr-14237	50	35	virtues	virtue	NOUN
cblr-14237	50	36	of	of	ADP
cblr-14237	50	37	equity	equity	NOUN
cblr-14237	50	38	,	,	PUNCT
cblr-14237	50	39	efficiency	efficiency	NOUN
cblr-14237	50	40	,	,	PUNCT
cblr-14237	50	41	and	and	CCONJ
cblr-14237	50	42	simplicity.3	simplicity.3	PROPN
cblr-14237	50	43	the	the	DET
cblr-14237	50	44	conventional	conventional	ADJ
cblr-14237	50	45	solution	solution	NOUN
cblr-14237	50	46	is	be	AUX
cblr-14237	50	47	repeal	repeal	NOUN
cblr-14237	50	48	,	,	PUNCT
cblr-14237	50	49	with	with	ADP
cblr-14237	50	50	possible	possible	ADJ
cblr-14237	50	51	replacement	replacement	NOUN
cblr-14237	50	52	by	by	ADP
cblr-14237	50	53	direct	direct	ADJ
cblr-14237	50	54	spending.4	spending.4	PROPN
cblr-14237	50	55	and	and	CCONJ
cblr-14237	50	56	yet	yet	ADV
cblr-14237	50	57	,	,	PUNCT
cblr-14237	50	58	tax	tax	NOUN
cblr-14237	50	59	expenditures	expenditure	NOUN
cblr-14237	50	60	persist.5	persist.5	NOUN
cblr-14237	50	61	as	as	ADP
cblr-14237	50	62	of	of	ADP
cblr-14237	50	63	2024	2024	NUM
cblr-14237	50	64	,	,	PUNCT
cblr-14237	50	65	the	the	DET
cblr-14237	50	66	u.s	u.s	PROPN
cblr-14237	50	67	.	.	PROPN
cblr-14237	50	68	department	department	PROPN
cblr-14237	50	69	of	of	ADP
cblr-14237	50	70	the	the	DET
cblr-14237	50	71	treasury	treasury	PROPN
cblr-14237	50	72	(	(	PUNCT
cblr-14237	50	73	treasury	treasury	PROPN
cblr-14237	50	74	)	)	PUNCT
cblr-14237	50	75	identified	identify	VERB
cblr-14237	50	76	165	165	NUM
cblr-14237	50	77	tax	tax	NOUN
cblr-14237	50	78	expenditures	expenditure	NOUN
cblr-14237	50	79	worth	worth	ADJ
cblr-14237	50	80	trillions	trillion	NOUN
cblr-14237	50	81	of	of	ADP
cblr-14237	50	82	dollars	dollar	NOUN
cblr-14237	50	83	in	in	ADP
cblr-14237	50	84	revenue	revenue	NOUN
cblr-14237	50	85	over	over	ADP
cblr-14237	50	86	a	a	DET
cblr-14237	50	87	ten	ten	NUM
cblr-14237	50	88	-	-	PUNCT
cblr-14237	50	89	year	year	NOUN
cblr-14237	50	90	budget	budget	NOUN
cblr-14237	50	91	window.6	window.6	SCONJ
cblr-14237	50	92	this	this	DET
cblr-14237	50	93	article	article	NOUN
cblr-14237	50	94	introduces	introduce	VERB
cblr-14237	50	95	a	a	DET
cblr-14237	50	96	novel	novel	ADJ
cblr-14237	50	97	approach	approach	NOUN
cblr-14237	50	98	to	to	ADP
cblr-14237	50	99	tax	tax	NOUN
cblr-14237	50	100	expenditure	expenditure	NOUN
cblr-14237	50	101	reform	reform	NOUN
cblr-14237	50	102	.	.	PUNCT
cblr-14237	51	1	as	as	ADP
cblr-14237	51	2	a	a	DET
cblr-14237	51	3	structural	structural	ADJ
cblr-14237	51	4	alternative	alternative	NOUN
cblr-14237	51	5	to	to	ADP
cblr-14237	51	6	statutory	statutory	ADJ
cblr-14237	51	7	repeal	repeal	NOUN
cblr-14237	51	8	or	or	CCONJ
cblr-14237	51	9	tailored	tailor	VERB
cblr-14237	51	10	reform	reform	NOUN
cblr-14237	51	11	,	,	PUNCT
cblr-14237	51	12	this	this	DET
cblr-14237	51	13	article	article	NOUN
cblr-14237	51	14	proposes	propose	VERB
cblr-14237	51	15	radical	radical	ADJ
cblr-14237	51	16	expansion	expansion	NOUN
cblr-14237	51	17	,	,	PUNCT
cblr-14237	51	18	coupled	couple	VERB
cblr-14237	51	19	with	with	ADP
cblr-14237	51	20	correlative	correlative	ADJ
cblr-14237	51	21	adjustments	adjustment	NOUN
cblr-14237	51	22	to	to	ADP
cblr-14237	51	23	progressive	progressive	ADJ
cblr-14237	51	24	income	income	NOUN
cblr-14237	51	25	tax	tax	NOUN
cblr-14237	51	26	rates	rate	NOUN
cblr-14237	51	27	—	—	PUNCT
cblr-14237	51	28	a	a	DET
cblr-14237	51	29	process	process	NOUN
cblr-14237	51	30	that	that	PRON
cblr-14237	51	31	this	this	DET
cblr-14237	51	32	article	article	NOUN
cblr-14237	51	33	defines	define	VERB
cblr-14237	51	34	as	as	ADP
cblr-14237	51	35	“	"	PUNCT
cblr-14237	51	36	base	base	ADJ
cblr-14237	51	37	-	-	PUNCT
cblr-14237	51	38	rate	rate	NOUN
cblr-14237	51	39	transformation	transformation	NOUN
cblr-14237	51	40	.	.	PUNCT
cblr-14237	51	41	”	"	PUNCT
cblr-14237	52	1	this	this	DET
cblr-14237	52	2	approach	approach	NOUN
cblr-14237	52	3	represents	represent	VERB
cblr-14237	52	4	a	a	DET
cblr-14237	52	5	significant	significant	ADJ
cblr-14237	52	6	shift	shift	NOUN
cblr-14237	52	7	in	in	ADP
cblr-14237	52	8	tax	tax	NOUN
cblr-14237	52	9	policy	policy	NOUN
cblr-14237	52	10	thinking	thinking	NOUN
cblr-14237	52	11	.	.	PUNCT
cblr-14237	53	1	by	by	ADP
cblr-14237	53	2	generalizing	generalize	VERB
cblr-14237	53	3	the	the	DET
cblr-14237	53	4	benefits	benefit	NOUN
cblr-14237	53	5	of	of	ADP
cblr-14237	53	6	tax	tax	NOUN
cblr-14237	53	7	expenditures	expenditure	NOUN
cblr-14237	53	8	across	across	ADP
cblr-14237	53	9	the	the	DET
cblr-14237	53	10	tax	tax	NOUN
cblr-14237	53	11	base	base	NOUN
cblr-14237	53	12	and	and	CCONJ
cblr-14237	53	13	adjusting	adjust	VERB
cblr-14237	53	14	rates	rate	NOUN
cblr-14237	53	15	3	3	NUM
cblr-14237	53	16	these	these	DET
cblr-14237	53	17	critiques	critique	NOUN
cblr-14237	53	18	are	be	AUX
cblr-14237	53	19	not	not	PART
cblr-14237	53	20	limited	limit	VERB
cblr-14237	53	21	to	to	ADP
cblr-14237	53	22	any	any	DET
cblr-14237	53	23	specific	specific	ADJ
cblr-14237	53	24	ideology	ideology	NOUN
cblr-14237	53	25	or	or	CCONJ
cblr-14237	53	26	political	political	ADJ
cblr-14237	53	27	orientation	orientation	NOUN
cblr-14237	53	28	.	.	PUNCT
cblr-14237	54	1	see	see	VERB
cblr-14237	54	2	,	,	PUNCT
cblr-14237	54	3	e.g.	e.g.	ADV
cblr-14237	54	4	,	,	PUNCT
cblr-14237	54	5	chuck	chuck	PROPN
cblr-14237	54	6	marr	marr	PROPN
cblr-14237	54	7	&	&	CCONJ
cblr-14237	54	8	brian	brian	PROPN
cblr-14237	54	9	highsmith	highsmith	PROPN
cblr-14237	54	10	,	,	PUNCT
cblr-14237	54	11	reforming	reform	VERB
cblr-14237	54	12	tax	tax	NOUN
cblr-14237	54	13	expenditures	expenditure	NOUN
cblr-14237	54	14	can	can	AUX
cblr-14237	54	15	reduce	reduce	VERB
cblr-14237	54	16	deficits	deficit	NOUN
cblr-14237	54	17	while	while	SCONJ
cblr-14237	54	18	making	make	VERB
cblr-14237	54	19	the	the	DET
cblr-14237	54	20	tax	tax	NOUN
cblr-14237	54	21	code	code	NOUN
cblr-14237	54	22	more	more	ADV
cblr-14237	54	23	efficient	efficient	ADJ
cblr-14237	54	24	and	and	CCONJ
cblr-14237	54	25	equitable	equitable	ADJ
cblr-14237	54	26	,	,	PUNCT
cblr-14237	54	27	ctr	ctr	PROPN
cblr-14237	54	28	.	.	PROPN
cblr-14237	55	1	for	for	ADP
cblr-14237	55	2	budget	budget	NOUN
cblr-14237	55	3	&	&	CCONJ
cblr-14237	55	4	pol’y	pol’y	NOUN
cblr-14237	55	5	priorities	priority	NOUN
cblr-14237	55	6	1	1	NUM
cblr-14237	55	7	,	,	PUNCT
cblr-14237	55	8	11	11	NUM
cblr-14237	55	9	(	(	PUNCT
cblr-14237	55	10	2011	2011	NUM
cblr-14237	55	11	)	)	PUNCT
cblr-14237	55	12	(	(	PUNCT
cblr-14237	55	13	noting	note	VERB
cblr-14237	55	14	tax	tax	NOUN
cblr-14237	55	15	expenditure	expenditure	NOUN
cblr-14237	55	16	reform	reform	NOUN
cblr-14237	55	17	proposals	proposal	NOUN
cblr-14237	55	18	from	from	ADP
cblr-14237	55	19	both	both	DET
cblr-14237	55	20	democrats	democrats	PROPN
cblr-14237	55	21	and	and	CCONJ
cblr-14237	55	22	republicans	republicans	PROPN
cblr-14237	55	23	)	)	PUNCT
cblr-14237	55	24	,	,	PUNCT
cblr-14237	55	25	https://www.cbpp.org/sites/default/files/atoms/files/4-1511tax.pdf	https://www.cbpp.org/sites/default/files/atoms/files/4-1511tax.pdf	X
cblr-14237	56	1	[	[	X
cblr-14237	56	2	https://perma.cc/l2ly-c23d	https://perma.cc/l2ly-c23d	X
cblr-14237	56	3	]	]	X
cblr-14237	56	4	.	.	PUNCT
cblr-14237	57	1	4	4	NUM
cblr-14237	57	2	see	see	VERB
cblr-14237	57	3	stanley	stanley	PROPN
cblr-14237	57	4	s.	s.	PROPN
cblr-14237	57	5	surrey	surrey	PROPN
cblr-14237	57	6	,	,	PUNCT
cblr-14237	57	7	pathways	pathway	NOUN
cblr-14237	57	8	to	to	PART
cblr-14237	57	9	tax	tax	NOUN
cblr-14237	57	10	reform	reform	NOUN
cblr-14237	57	11	:	:	PUNCT
cblr-14237	57	12	the	the	DET
cblr-14237	57	13	concept	concept	NOUN
cblr-14237	57	14	of	of	ADP
cblr-14237	57	15	tax	tax	NOUN
cblr-14237	57	16	expenditures	expenditure	NOUN
cblr-14237	57	17	179–80	179–80	NUM
cblr-14237	57	18	(	(	PUNCT
cblr-14237	57	19	1973	1973	NUM
cblr-14237	57	20	)	)	PUNCT
cblr-14237	57	21	;	;	PUNCT
cblr-14237	57	22	see	see	VERB
cblr-14237	57	23	also	also	ADV
cblr-14237	57	24	daniel	daniel	PROPN
cblr-14237	57	25	n.	n.	PROPN
cblr-14237	57	26	shaviro	shaviro	PROPN
cblr-14237	57	27	,	,	PUNCT
cblr-14237	57	28	rethinking	rethink	VERB
cblr-14237	57	29	tax	tax	NOUN
cblr-14237	57	30	expenditures	expenditure	NOUN
cblr-14237	57	31	and	and	CCONJ
cblr-14237	57	32	fiscal	fiscal	ADJ
cblr-14237	57	33	language	language	NOUN
cblr-14237	57	34	,	,	PUNCT
cblr-14237	57	35	57	57	NUM
cblr-14237	57	36	tax	tax	NOUN
cblr-14237	57	37	l.	l.	PROPN
cblr-14237	57	38	rev	rev	PROPN
cblr-14237	57	39	.	.	PROPN
cblr-14237	57	40	187	187	NUM
cblr-14237	57	41	,	,	PUNCT
cblr-14237	57	42	201	201	NUM
cblr-14237	57	43	(	(	PUNCT
cblr-14237	57	44	2004	2004	NUM
cblr-14237	57	45	)	)	PUNCT
cblr-14237	57	46	(	(	PUNCT
cblr-14237	57	47	arguing	argue	VERB
cblr-14237	57	48	that	that	SCONJ
cblr-14237	57	49	tax	tax	NOUN
cblr-14237	57	50	expenditure	expenditure	NOUN
cblr-14237	57	51	budgets	budget	NOUN
cblr-14237	57	52	were	be	AUX
cblr-14237	57	53	“	"	PUNCT
cblr-14237	57	54	meant	mean	VERB
cblr-14237	57	55	to	to	PART
cblr-14237	57	56	serve	serve	VERB
cblr-14237	57	57	as	as	ADP
cblr-14237	57	58	a	a	DET
cblr-14237	57	59	hit	hit	NOUN
cblr-14237	57	60	list	list	NOUN
cblr-14237	57	61	,	,	PUNCT
cblr-14237	57	62	identifying	identify	VERB
cblr-14237	57	63	tax	tax	NOUN
cblr-14237	57	64	provisions	provision	NOUN
cblr-14237	57	65	that	that	PRON
cblr-14237	57	66	should	should	AUX
cblr-14237	57	67	be	be	AUX
cblr-14237	57	68	repealed	repeal	VERB
cblr-14237	57	69	and	and	CCONJ
cblr-14237	57	70	either	either	CCONJ
cblr-14237	57	71	disappear	disappear	VERB
cblr-14237	57	72	altogether	altogether	ADV
cblr-14237	57	73	or	or	CCONJ
cblr-14237	57	74	else	else	ADV
cblr-14237	57	75	reappear	reappear	NOUN
cblr-14237	57	76	as	as	ADP
cblr-14237	57	77	direct	direct	ADJ
cblr-14237	57	78	spending	spending	NOUN
cblr-14237	57	79	,	,	PUNCT
cblr-14237	57	80	and	and	CCONJ
cblr-14237	57	81	not	not	PART
cblr-14237	57	82	just	just	ADV
cblr-14237	57	83	placed	place	VERB
cblr-14237	57	84	on	on	ADP
cblr-14237	57	85	a	a	DET
cblr-14237	57	86	par	par	NOUN
cblr-14237	57	87	with	with	ADP
cblr-14237	57	88	direct	direct	ADJ
cblr-14237	57	89	spending	spending	NOUN
cblr-14237	57	90	whenever	whenever	SCONJ
cblr-14237	57	91	budgetary	budgetary	ADJ
cblr-14237	57	92	balance	balance	NOUN
cblr-14237	57	93	was	be	AUX
cblr-14237	57	94	evaluated	evaluate	VERB
cblr-14237	57	95	”	"	PUNCT
cblr-14237	57	96	)	)	PUNCT
cblr-14237	57	97	.	.	PUNCT
cblr-14237	58	1	5	5	NUM
cblr-14237	58	2	tax	tax	NOUN
cblr-14237	58	3	expenditures	expenditure	NOUN
cblr-14237	58	4	’	'	PUNCT
cblr-14237	58	5	durability	durability	NOUN
cblr-14237	58	6	is	be	AUX
cblr-14237	58	7	not	not	PART
cblr-14237	58	8	simply	simply	ADV
cblr-14237	58	9	a	a	DET
cblr-14237	58	10	story	story	NOUN
cblr-14237	58	11	of	of	ADP
cblr-14237	58	12	political	political	ADJ
cblr-14237	58	13	economy	economy	NOUN
cblr-14237	58	14	.	.	PUNCT
cblr-14237	59	1	academic	academic	ADJ
cblr-14237	59	2	skepticism	skepticism	NOUN
cblr-14237	59	3	about	about	ADP
cblr-14237	59	4	tax	tax	NOUN
cblr-14237	59	5	expenditure	expenditure	NOUN
cblr-14237	59	6	analysis	analysis	NOUN
cblr-14237	59	7	also	also	ADV
cblr-14237	59	8	contributes	contribute	VERB
cblr-14237	59	9	to	to	ADP
cblr-14237	59	10	these	these	DET
cblr-14237	59	11	provisions	provision	NOUN
cblr-14237	59	12	’	'	PUNCT
cblr-14237	59	13	persistence	persistence	NOUN
cblr-14237	59	14	.	.	PUNCT
cblr-14237	60	1	see	see	VERB
cblr-14237	60	2	shaviro	shaviro	NOUN
cblr-14237	60	3	,	,	PUNCT
cblr-14237	60	4	supra	supra	PROPN
cblr-14237	60	5	note	note	NOUN
cblr-14237	60	6	4	4	NUM
cblr-14237	60	7	,	,	PUNCT
cblr-14237	60	8	at	at	ADP
cblr-14237	60	9	187–88	187–88	NUM
cblr-14237	60	10	.	.	PROPN
cblr-14237	60	11	6	6	NUM
cblr-14237	60	12	off	off	ADP
cblr-14237	60	13	.	.	PUNCT
cblr-14237	61	1	of	of	ADP
cblr-14237	61	2	tax	tax	NOUN
cblr-14237	61	3	analysis	analysis	NOUN
cblr-14237	61	4	,	,	PUNCT
cblr-14237	61	5	u.s	u.s	PROPN
cblr-14237	61	6	.	.	PROPN
cblr-14237	61	7	dep’t	dep’t	NOUN
cblr-14237	61	8	of	of	ADP
cblr-14237	61	9	the	the	DET
cblr-14237	61	10	treas	treas	PROPN
cblr-14237	61	11	.	.	PUNCT
cblr-14237	61	12	,	,	PUNCT
cblr-14237	61	13	tax	tax	NOUN
cblr-14237	61	14	expenditures	expenditure	NOUN
cblr-14237	61	15	fy2025	fy2025	NOUN
cblr-14237	61	16	(	(	PUNCT
cblr-14237	61	17	2024	2024	NUM
cblr-14237	61	18	)	)	PUNCT
cblr-14237	61	19	.	.	PUNCT
cblr-14237	62	1	see	see	VERB
cblr-14237	62	2	tax	tax	NOUN
cblr-14237	62	3	pol’y	pol’y	NOUN
cblr-14237	62	4	ctr	ctr	PROPN
cblr-14237	62	5	.	.	PROPN
cblr-14237	63	1	,	,	PUNCT
cblr-14237	63	2	what	what	PRON
cblr-14237	63	3	is	be	AUX
cblr-14237	63	4	the	the	DET
cblr-14237	63	5	tax	tax	NOUN
cblr-14237	63	6	expenditure	expenditure	NOUN
cblr-14237	63	7	budget	budget	NOUN
cblr-14237	63	8	?	?	PUNCT
cblr-14237	63	9	,	,	PUNCT
cblr-14237	63	10	tax	tax	NOUN
cblr-14237	63	11	pol’y	pol’y	NOUN
cblr-14237	63	12	briefing	briefing	NOUN
cblr-14237	63	13	book	book	NOUN
cblr-14237	63	14	(	(	PUNCT
cblr-14237	63	15	jan	jan	PROPN
cblr-14237	63	16	.	.	PROPN
cblr-14237	63	17	2024	2024	NUM
cblr-14237	63	18	)	)	PUNCT
cblr-14237	63	19	(	(	PUNCT
cblr-14237	63	20	finding	find	VERB
cblr-14237	63	21	$	$	SYM
cblr-14237	63	22	1.8	1.8	NUM
cblr-14237	63	23	trillion	trillion	NUM
cblr-14237	63	24	in	in	ADP
cblr-14237	63	25	total	total	ADJ
cblr-14237	63	26	tax	tax	NOUN
cblr-14237	63	27	expenditures	expenditure	NOUN
cblr-14237	63	28	for	for	ADP
cblr-14237	63	29	2024	2024	NUM
cblr-14237	63	30	)	)	PUNCT
cblr-14237	63	31	,	,	PUNCT
cblr-14237	63	32	https://taxpolicycenter.org/briefing-book/what-tax-expenditurebudget	https://taxpolicycenter.org/briefing-book/what-tax-expenditurebudget	VERB
cblr-14237	64	1	[	[	X
cblr-14237	64	2	https://perma.cc/ns2n-kwha	https://perma.cc/ns2n-kwha	X
cblr-14237	64	3	]	]	X
cblr-14237	64	4	;	;	PUNCT
cblr-14237	64	5	see	see	VERB
cblr-14237	64	6	also	also	ADV
cblr-14237	64	7	linda	linda	PROPN
cblr-14237	64	8	sugin	sugin	PROPN
cblr-14237	64	9	,	,	PUNCT
cblr-14237	64	10	tax	tax	NOUN
cblr-14237	64	11	expenditures	expenditure	NOUN
cblr-14237	64	12	,	,	PUNCT
cblr-14237	64	13	reform	reform	NOUN
cblr-14237	64	14	,	,	PUNCT
cblr-14237	64	15	and	and	CCONJ
cblr-14237	64	16	distributive	distributive	ADJ
cblr-14237	64	17	justice	justice	NOUN
cblr-14237	64	18	,	,	PUNCT
cblr-14237	64	19	3	3	NUM
cblr-14237	64	20	colum	colum	NOUN
cblr-14237	64	21	.	.	PUNCT
cblr-14237	65	1	j.	j.	PROPN
cblr-14237	65	2	tax	tax	PROPN
cblr-14237	65	3	.	.	PUNCT
cblr-14237	66	1	l.	l.	PROPN
cblr-14237	66	2	1	1	NUM
cblr-14237	66	3	,	,	PUNCT
cblr-14237	66	4	9	9	NUM
cblr-14237	66	5	(	(	PUNCT
cblr-14237	66	6	2011	2011	NUM
cblr-14237	66	7	)	)	PUNCT
cblr-14237	66	8	(	(	PUNCT
cblr-14237	66	9	“	"	PUNCT
cblr-14237	66	10	congress	congress	PROPN
cblr-14237	66	11	has	have	AUX
cblr-14237	66	12	embraced	embrace	VERB
cblr-14237	66	13	tax	tax	NOUN
cblr-14237	66	14	expenditures	expenditure	NOUN
cblr-14237	66	15	and	and	CCONJ
cblr-14237	66	16	increased	increase	VERB
cblr-14237	66	17	their	their	PRON
cblr-14237	66	18	number	number	NOUN
cblr-14237	66	19	.	.	PUNCT
cblr-14237	66	20	”	"	PUNCT
cblr-14237	66	21	)	)	PUNCT
cblr-14237	66	22	.	.	PUNCT
cblr-14237	67	1	sugin	sugin	PROPN
cblr-14237	67	2	notes	note	VERB
cblr-14237	67	3	that	that	SCONJ
cblr-14237	67	4	current	current	ADJ
cblr-14237	67	5	tax	tax	NOUN
cblr-14237	67	6	expenditure	expenditure	NOUN
cblr-14237	67	7	budgets	budget	NOUN
cblr-14237	67	8	list	list	VERB
cblr-14237	67	9	more	more	ADJ
cblr-14237	67	10	than	than	ADP
cblr-14237	67	11	three	three	NUM
cblr-14237	67	12	times	time	NOUN
cblr-14237	67	13	as	as	ADV
cblr-14237	67	14	many	many	ADJ
cblr-14237	67	15	provisions	provision	NOUN
cblr-14237	67	16	than	than	ADP
cblr-14237	67	17	treasury	treasury	PROPN
cblr-14237	67	18	’s	’s	PART
cblr-14237	67	19	earlier	early	ADJ
cblr-14237	67	20	iterations	iteration	NOUN
cblr-14237	67	21	.	.	PUNCT
cblr-14237	68	1	no	no	INTJ
cblr-14237	68	2	.	.	NOUN
cblr-14237	68	3	2	2	NUM
cblr-14237	68	4	]	]	PUNCT
cblr-14237	68	5	transforming	transform	VERB
cblr-14237	68	6	tax	tax	NOUN
cblr-14237	68	7	expenditures	expenditure	NOUN
cblr-14237	68	8	619	619	NUM
cblr-14237	68	9	accordingly	accordingly	ADV
cblr-14237	68	10	,	,	PUNCT
cblr-14237	68	11	this	this	DET
cblr-14237	68	12	approach	approach	NOUN
cblr-14237	68	13	aims	aim	VERB
cblr-14237	68	14	to	to	PART
cblr-14237	68	15	simplify	simplify	VERB
cblr-14237	68	16	the	the	DET
cblr-14237	68	17	tax	tax	NOUN
cblr-14237	68	18	code	code	NOUN
cblr-14237	68	19	,	,	PUNCT
cblr-14237	68	20	reduce	reduce	VERB
cblr-14237	68	21	distortions	distortion	NOUN
cblr-14237	68	22	caused	cause	VERB
cblr-14237	68	23	by	by	ADP
cblr-14237	68	24	targeted	target	VERB
cblr-14237	68	25	tax	tax	NOUN
cblr-14237	68	26	incentives	incentive	NOUN
cblr-14237	68	27	,	,	PUNCT
cblr-14237	68	28	and	and	CCONJ
cblr-14237	68	29	maintain	maintain	VERB
cblr-14237	68	30	desired	desire	VERB
cblr-14237	68	31	levels	level	NOUN
cblr-14237	68	32	of	of	ADP
cblr-14237	68	33	distribution	distribution	NOUN
cblr-14237	68	34	and	and	CCONJ
cblr-14237	68	35	revenue	revenue	NOUN
cblr-14237	68	36	generation	generation	NOUN
cblr-14237	68	37	.	.	PUNCT
cblr-14237	69	1	in	in	ADP
cblr-14237	69	2	this	this	DET
cblr-14237	69	3	sense	sense	NOUN
cblr-14237	69	4	,	,	PUNCT
cblr-14237	69	5	base	base	ADJ
cblr-14237	69	6	-	-	PUNCT
cblr-14237	69	7	rate	rate	NOUN
cblr-14237	69	8	transformations	transformation	NOUN
cblr-14237	69	9	mirror	mirror	VERB
cblr-14237	69	10	the	the	DET
cblr-14237	69	11	net	net	ADJ
cblr-14237	69	12	effects	effect	NOUN
cblr-14237	69	13	of	of	ADP
cblr-14237	69	14	conventional	conventional	ADJ
cblr-14237	69	15	repeal	repeal	NOUN
cblr-14237	69	16	,	,	PUNCT
cblr-14237	69	17	in	in	ADP
cblr-14237	69	18	that	that	DET
cblr-14237	69	19	base	base	NOUN
cblr-14237	69	20	-	-	PUNCT
cblr-14237	69	21	rate	rate	NOUN
cblr-14237	69	22	transformations	transformation	NOUN
cblr-14237	69	23	,	,	PUNCT
cblr-14237	69	24	when	when	SCONJ
cblr-14237	69	25	carried	carry	VERB
cblr-14237	69	26	out	out	ADP
cblr-14237	69	27	in	in	ADP
cblr-14237	69	28	an	an	DET
cblr-14237	69	29	ideal	ideal	ADJ
cblr-14237	69	30	manner	manner	NOUN
cblr-14237	69	31	,	,	PUNCT
cblr-14237	69	32	essentially	essentially	ADV
cblr-14237	69	33	neutralize	neutralize	VERB
cblr-14237	69	34	tax	tax	NOUN
cblr-14237	69	35	expenditures	expenditure	NOUN
cblr-14237	69	36	’	'	PUNCT
cblr-14237	69	37	equity	equity	NOUN
cblr-14237	69	38	,	,	PUNCT
cblr-14237	69	39	behavioral	behavioral	NOUN
cblr-14237	69	40	,	,	PUNCT
cblr-14237	69	41	and	and	CCONJ
cblr-14237	69	42	revenue	revenue	NOUN
cblr-14237	69	43	effects	effect	NOUN
cblr-14237	69	44	.	.	PUNCT
cblr-14237	70	1	but	but	CCONJ
cblr-14237	70	2	legislative	legislative	ADJ
cblr-14237	70	3	change	change	NOUN
cblr-14237	70	4	is	be	AUX
cblr-14237	70	5	almost	almost	ADV
cblr-14237	70	6	never	never	ADV
cblr-14237	70	7	ideal	ideal	ADJ
cblr-14237	70	8	,	,	PUNCT
cblr-14237	70	9	and	and	CCONJ
cblr-14237	70	10	the	the	DET
cblr-14237	70	11	stakes	stake	NOUN
cblr-14237	70	12	of	of	ADP
cblr-14237	70	13	base	base	ADJ
cblr-14237	70	14	-	-	PUNCT
cblr-14237	70	15	rate	rate	NOUN
cblr-14237	70	16	transformations	transformation	NOUN
cblr-14237	70	17	lie	lie	VERB
cblr-14237	70	18	in	in	ADP
cblr-14237	70	19	their	their	PRON
cblr-14237	70	20	relationship	relationship	NOUN
cblr-14237	70	21	to	to	ADP
cblr-14237	70	22	other	other	ADJ
cblr-14237	70	23	second	second	ADV
cblr-14237	70	24	-	-	PUNCT
cblr-14237	70	25	best	good	ADJ
cblr-14237	70	26	policy	policy	NOUN
cblr-14237	70	27	solutions	solution	NOUN
cblr-14237	70	28	.	.	PUNCT
cblr-14237	71	1	a	a	DET
cblr-14237	71	2	simple	simple	ADJ
cblr-14237	71	3	example	example	NOUN
cblr-14237	71	4	illustrates	illustrate	VERB
cblr-14237	71	5	the	the	DET
cblr-14237	71	6	equivalency	equivalency	NOUN
cblr-14237	71	7	between	between	ADP
cblr-14237	71	8	conventional	conventional	ADJ
cblr-14237	71	9	repeal	repeal	NOUN
cblr-14237	71	10	and	and	CCONJ
cblr-14237	71	11	base	base	NOUN
cblr-14237	71	12	-	-	PUNCT
cblr-14237	71	13	rate	rate	NOUN
cblr-14237	71	14	transformations.7	transformations.7	NOUN
cblr-14237	71	15	consider	consider	VERB
cblr-14237	71	16	a	a	DET
cblr-14237	71	17	pernicious	pernicious	ADJ
cblr-14237	71	18	special	special	ADJ
cblr-14237	71	19	deduction	deduction	NOUN
cblr-14237	71	20	that	that	PRON
cblr-14237	71	21	is	be	AUX
cblr-14237	71	22	claimed	claim	VERB
cblr-14237	71	23	by	by	ADP
cblr-14237	71	24	20	20	NUM
cblr-14237	71	25	%	%	NOUN
cblr-14237	71	26	of	of	ADP
cblr-14237	71	27	taxpayers	taxpayer	NOUN
cblr-14237	71	28	in	in	ADP
cblr-14237	71	29	a	a	DET
cblr-14237	71	30	flat	flat	ADJ
cblr-14237	71	31	amount	amount	NOUN
cblr-14237	71	32	of	of	ADP
cblr-14237	71	33	$	$	SYM
cblr-14237	71	34	500	500	NUM
cblr-14237	71	35	per	per	ADP
cblr-14237	71	36	claimant.8	claimant.8	PROPN
cblr-14237	71	37	congress	congress	PROPN
cblr-14237	71	38	repeals	repeal	VERB
cblr-14237	71	39	this	this	DET
cblr-14237	71	40	special	special	ADJ
cblr-14237	71	41	deduction	deduction	NOUN
cblr-14237	71	42	by	by	ADP
cblr-14237	71	43	excising	excise	VERB
cblr-14237	71	44	the	the	DET
cblr-14237	71	45	relevant	relevant	ADJ
cblr-14237	71	46	provision	provision	NOUN
cblr-14237	71	47	from	from	ADP
cblr-14237	71	48	the	the	DET
cblr-14237	71	49	code	code	NOUN
cblr-14237	71	50	.	.	PUNCT
cblr-14237	72	1	after	after	ADP
cblr-14237	72	2	repeal	repeal	NOUN
cblr-14237	72	3	,	,	PUNCT
cblr-14237	72	4	prechange	prechange	NOUN
cblr-14237	72	5	claimants	claimant	NOUN
cblr-14237	72	6	pay	pay	VERB
cblr-14237	72	7	tax	tax	NOUN
cblr-14237	72	8	on	on	ADP
cblr-14237	72	9	$	$	SYM
cblr-14237	72	10	500	500	NUM
cblr-14237	72	11	of	of	ADP
cblr-14237	72	12	additional	additional	ADJ
cblr-14237	72	13	taxable	taxable	ADJ
cblr-14237	72	14	income	income	NOUN
cblr-14237	72	15	,	,	PUNCT
cblr-14237	72	16	while	while	SCONJ
cblr-14237	72	17	prechange	prechange	NOUN
cblr-14237	72	18	nonclaimants	nonclaimant	NOUN
cblr-14237	72	19	,	,	PUNCT
cblr-14237	72	20	who	who	PRON
cblr-14237	72	21	did	do	AUX
cblr-14237	72	22	not	not	PART
cblr-14237	72	23	benefit	benefit	VERB
cblr-14237	72	24	from	from	ADP
cblr-14237	72	25	the	the	DET
cblr-14237	72	26	special	special	ADJ
cblr-14237	72	27	deduction	deduction	NOUN
cblr-14237	72	28	,	,	PUNCT
cblr-14237	72	29	pay	pay	VERB
cblr-14237	72	30	tax	tax	NOUN
cblr-14237	72	31	on	on	ADP
cblr-14237	72	32	the	the	DET
cblr-14237	72	33	same	same	ADJ
cblr-14237	72	34	income	income	NOUN
cblr-14237	72	35	.	.	PUNCT
cblr-14237	73	1	to	to	PART
cblr-14237	73	2	decouple	decouple	VERB
cblr-14237	73	3	repeal	repeal	NOUN
cblr-14237	73	4	of	of	ADP
cblr-14237	73	5	the	the	DET
cblr-14237	73	6	special	special	ADJ
cblr-14237	73	7	deduction	deduction	NOUN
cblr-14237	73	8	from	from	ADP
cblr-14237	73	9	repeal	repeal	NOUN
cblr-14237	73	10	’s	’s	PART
cblr-14237	73	11	intrinsic	intrinsic	ADJ
cblr-14237	73	12	revenue	revenue	NOUN
cblr-14237	73	13	-	-	PUNCT
cblr-14237	73	14	raising	raise	VERB
cblr-14237	73	15	effects,9	effects,9	NOUN
cblr-14237	73	16	congress	congress	NOUN
cblr-14237	73	17	reduces	reduce	VERB
cblr-14237	73	18	generally	generally	ADV
cblr-14237	73	19	applicable	applicable	ADJ
cblr-14237	73	20	statutory	statutory	ADJ
cblr-14237	73	21	rates	rate	NOUN
cblr-14237	73	22	such	such	ADJ
cblr-14237	73	23	that	that	DET
cblr-14237	73	24	total	total	ADJ
cblr-14237	73	25	revenue	revenue	NOUN
cblr-14237	73	26	remains	remain	VERB
cblr-14237	73	27	constant.10	constant.10	NOUN
cblr-14237	73	28	although	although	SCONJ
cblr-14237	73	29	prechange	prechange	NOUN
cblr-14237	73	30	claimants	claimant	NOUN
cblr-14237	73	31	and	and	CCONJ
cblr-14237	73	32	nonclaimants	nonclaimant	NOUN
cblr-14237	73	33	both	both	DET
cblr-14237	73	34	benefit	benefit	VERB
cblr-14237	73	35	from	from	ADP
cblr-14237	73	36	lower	low	ADJ
cblr-14237	73	37	rates	rate	NOUN
cblr-14237	73	38	,	,	PUNCT
cblr-14237	73	39	prechange	prechange	NOUN
cblr-14237	73	40	claimants	claimant	NOUN
cblr-14237	73	41	have	have	VERB
cblr-14237	73	42	more	more	ADJ
cblr-14237	73	43	taxable	taxable	ADJ
cblr-14237	73	44	income	income	NOUN
cblr-14237	73	45	.	.	PUNCT
cblr-14237	74	1	for	for	ADP
cblr-14237	74	2	this	this	DET
cblr-14237	74	3	7	7	NUM
cblr-14237	74	4	this	this	DET
cblr-14237	74	5	article	article	NOUN
cblr-14237	74	6	develops	develop	VERB
cblr-14237	74	7	a	a	DET
cblr-14237	74	8	series	series	NOUN
cblr-14237	74	9	of	of	ADP
cblr-14237	74	10	numeric	numeric	ADJ
cblr-14237	74	11	models	model	NOUN
cblr-14237	74	12	to	to	PART
cblr-14237	74	13	illustrate	illustrate	VERB
cblr-14237	74	14	base	base	NOUN
cblr-14237	74	15	-	-	PUNCT
cblr-14237	74	16	rate	rate	NOUN
cblr-14237	74	17	transformations	transformation	NOUN
cblr-14237	74	18	.	.	PUNCT
cblr-14237	75	1	see	see	VERB
cblr-14237	75	2	infra	infra	NOUN
cblr-14237	75	3	part	part	NOUN
cblr-14237	75	4	iii.c	iii.c	NOUN
cblr-14237	75	5	.	.	PUNCT
cblr-14237	75	6	8	8	NUM
cblr-14237	75	7	this	this	DET
cblr-14237	75	8	analysis	analysis	NOUN
cblr-14237	75	9	treats	treat	VERB
cblr-14237	75	10	the	the	DET
cblr-14237	75	11	desirability	desirability	NOUN
cblr-14237	75	12	of	of	ADP
cblr-14237	75	13	repeal	repeal	NOUN
cblr-14237	75	14	as	as	ADP
cblr-14237	75	15	a	a	DET
cblr-14237	75	16	baseline	baseline	NOUN
cblr-14237	75	17	assumption	assumption	NOUN
cblr-14237	75	18	,	,	PUNCT
cblr-14237	75	19	albeit	albeit	SCONJ
cblr-14237	75	20	one	one	NOUN
cblr-14237	75	21	that	that	PRON
cblr-14237	75	22	is	be	AUX
cblr-14237	75	23	clearly	clearly	ADV
cblr-14237	75	24	counterfactual	counterfactual	ADJ
cblr-14237	75	25	in	in	ADP
cblr-14237	75	26	some	some	DET
cblr-14237	75	27	circumstances	circumstance	NOUN
cblr-14237	75	28	.	.	PUNCT
cblr-14237	76	1	for	for	ADP
cblr-14237	76	2	a	a	DET
cblr-14237	76	3	discussion	discussion	NOUN
cblr-14237	76	4	that	that	PRON
cblr-14237	76	5	addresses	address	NOUN
cblr-14237	76	6	poorly	poorly	ADV
cblr-14237	76	7	targeted	target	VERB
cblr-14237	76	8	tax	tax	NOUN
cblr-14237	76	9	expenditures	expenditure	NOUN
cblr-14237	76	10	,	,	PUNCT
cblr-14237	76	11	see	see	VERB
cblr-14237	76	12	infra	infra	NOUN
cblr-14237	76	13	part	part	NOUN
cblr-14237	76	14	iii.a	iii.a	PROPN
cblr-14237	76	15	.	.	NOUN
cblr-14237	76	16	9	9	NUM
cblr-14237	76	17	the	the	DET
cblr-14237	76	18	amount	amount	NOUN
cblr-14237	76	19	of	of	ADP
cblr-14237	76	20	revenue	revenue	NOUN
cblr-14237	76	21	raised	raise	VERB
cblr-14237	76	22	is	be	AUX
cblr-14237	76	23	the	the	DET
cblr-14237	76	24	$	$	SYM
cblr-14237	76	25	500	500	NUM
cblr-14237	76	26	deduction	deduction	NOUN
cblr-14237	76	27	,	,	PUNCT
cblr-14237	76	28	multiplied	multiply	VERB
cblr-14237	76	29	by	by	ADP
cblr-14237	76	30	prechange	prechange	NOUN
cblr-14237	76	31	claimants	claimant	NOUN
cblr-14237	76	32	’	'	PUNCT
cblr-14237	76	33	marginal	marginal	ADJ
cblr-14237	76	34	tax	tax	NOUN
cblr-14237	76	35	rates	rate	NOUN
cblr-14237	76	36	.	.	PUNCT
cblr-14237	77	1	10	10	NUM
cblr-14237	77	2	one	one	NUM
cblr-14237	77	3	reason	reason	NOUN
cblr-14237	77	4	to	to	PART
cblr-14237	77	5	repeal	repeal	VERB
cblr-14237	77	6	tax	tax	NOUN
cblr-14237	77	7	expenditures	expenditure	NOUN
cblr-14237	77	8	is	be	AUX
cblr-14237	77	9	to	to	PART
cblr-14237	77	10	raise	raise	VERB
cblr-14237	77	11	revenue	revenue	NOUN
cblr-14237	77	12	without	without	ADP
cblr-14237	77	13	the	the	DET
cblr-14237	77	14	need	need	NOUN
cblr-14237	77	15	to	to	PART
cblr-14237	77	16	increase	increase	VERB
cblr-14237	77	17	statutory	statutory	ADJ
cblr-14237	77	18	rates	rate	NOUN
cblr-14237	77	19	.	.	PUNCT
cblr-14237	78	1	the	the	DET
cblr-14237	78	2	political	political	ADJ
cblr-14237	78	3	economy	economy	NOUN
cblr-14237	78	4	of	of	ADP
cblr-14237	78	5	wholesale	wholesale	ADJ
cblr-14237	78	6	rate	rate	NOUN
cblr-14237	78	7	increases	increase	NOUN
cblr-14237	78	8	,	,	PUNCT
cblr-14237	78	9	as	as	SCONJ
cblr-14237	78	10	compared	compare	VERB
cblr-14237	78	11	to	to	ADP
cblr-14237	78	12	one	one	NUM
cblr-14237	78	13	-	-	PUNCT
cblr-14237	78	14	off	off	ADP
cblr-14237	78	15	eliminations	elimination	NOUN
cblr-14237	78	16	of	of	ADP
cblr-14237	78	17	tax	tax	NOUN
cblr-14237	78	18	expenditures	expenditure	NOUN
cblr-14237	78	19	,	,	PUNCT
cblr-14237	78	20	is	be	AUX
cblr-14237	78	21	an	an	DET
cblr-14237	78	22	empirical	empirical	ADJ
cblr-14237	78	23	one	one	NUM
cblr-14237	78	24	.	.	PUNCT
cblr-14237	79	1	intertemporal	intertemporal	ADJ
cblr-14237	79	2	issues	issue	NOUN
cblr-14237	79	3	and	and	CCONJ
cblr-14237	79	4	the	the	DET
cblr-14237	79	5	possibility	possibility	NOUN
cblr-14237	79	6	of	of	ADP
cblr-14237	79	7	bundling	bundle	VERB
cblr-14237	79	8	or	or	CCONJ
cblr-14237	79	9	logrolling	logrolling	NOUN
cblr-14237	79	10	complicate	complicate	VERB
cblr-14237	79	11	the	the	DET
cblr-14237	79	12	legislative	legislative	ADJ
cblr-14237	79	13	analysis	analysis	NOUN
cblr-14237	79	14	.	.	PUNCT
cblr-14237	80	1	see	see	VERB
cblr-14237	80	2	jason	jason	PROPN
cblr-14237	81	1	oh	oh	INTJ
cblr-14237	81	2	,	,	PUNCT
cblr-14237	81	3	will	will	AUX
cblr-14237	81	4	tax	tax	VERB
cblr-14237	81	5	reform	reform	NOUN
cblr-14237	81	6	be	be	AUX
cblr-14237	81	7	stable	stable	ADJ
cblr-14237	81	8	?	?	PUNCT
cblr-14237	81	9	,	,	PUNCT
cblr-14237	81	10	165	165	NUM
cblr-14237	81	11	u.	u.	PROPN
cblr-14237	81	12	penn	penn	PROPN
cblr-14237	81	13	.	.	PUNCT
cblr-14237	82	1	l.	l.	PROPN
cblr-14237	82	2	rev	rev	PROPN
cblr-14237	82	3	.	.	PROPN
cblr-14237	82	4	1159	1159	NUM
cblr-14237	82	5	,	,	PUNCT
cblr-14237	82	6	1219	1219	NUM
cblr-14237	82	7	(	(	PUNCT
cblr-14237	82	8	2017	2017	NUM
cblr-14237	82	9	)	)	PUNCT
cblr-14237	82	10	(	(	PUNCT
cblr-14237	82	11	arguing	argue	VERB
cblr-14237	82	12	that	that	SCONJ
cblr-14237	82	13	,	,	PUNCT
cblr-14237	82	14	over	over	ADP
cblr-14237	82	15	time	time	NOUN
cblr-14237	82	16	,	,	PUNCT
cblr-14237	82	17	“	"	PUNCT
cblr-14237	82	18	[	[	X
cblr-14237	82	19	t]ax	t]ax	ADP
cblr-14237	82	20	expenditures	expenditure	NOUN
cblr-14237	82	21	are	be	AUX
cblr-14237	82	22	enacted	enact	VERB
cblr-14237	82	23	and	and	CCONJ
cblr-14237	82	24	modified	modify	VERB
cblr-14237	82	25	in	in	ADP
cblr-14237	82	26	an	an	DET
cblr-14237	82	27	ad	ad	X
cblr-14237	82	28	hoc	hoc	X
cblr-14237	82	29	manner	manner	NOUN
cblr-14237	82	30	”	"	PUNCT
cblr-14237	82	31	)	)	PUNCT
cblr-14237	82	32	.	.	PUNCT
cblr-14237	83	1	620	620	NUM
cblr-14237	83	2	columbia	columbia	PROPN
cblr-14237	83	3	business	business	NOUN
cblr-14237	83	4	law	law	PROPN
cblr-14237	83	5	review	review	NOUN
cblr-14237	83	6	[	[	X
cblr-14237	83	7	vol	vol	NOUN
cblr-14237	83	8	.	.	PUNCT
cblr-14237	83	9	2024	2024	NUM
cblr-14237	83	10	reason	reason	NOUN
cblr-14237	83	11	,	,	PUNCT
cblr-14237	83	12	prechange	prechange	NOUN
cblr-14237	83	13	claimants	claimant	NOUN
cblr-14237	83	14	pay	pay	VERB
cblr-14237	83	15	more	more	ADJ
cblr-14237	83	16	in	in	ADP
cblr-14237	83	17	tax	tax	NOUN
cblr-14237	83	18	after	after	ADP
cblr-14237	83	19	this	this	DET
cblr-14237	83	20	correlative	correlative	ADJ
cblr-14237	83	21	rate	rate	NOUN
cblr-14237	83	22	adjustment	adjustment	NOUN
cblr-14237	83	23	,	,	PUNCT
cblr-14237	83	24	while	while	SCONJ
cblr-14237	83	25	prechange	prechange	NOUN
cblr-14237	83	26	nonclaimants	nonclaimant	NOUN
cblr-14237	83	27	pay	pay	VERB
cblr-14237	83	28	less.11	less.11	VERB
cblr-14237	83	29	alternatively	alternatively	ADV
cblr-14237	83	30	,	,	PUNCT
cblr-14237	83	31	congress	congress	PROPN
cblr-14237	83	32	could	could	AUX
cblr-14237	83	33	extend	extend	VERB
cblr-14237	83	34	this	this	DET
cblr-14237	83	35	special	special	ADJ
cblr-14237	83	36	deduction	deduction	NOUN
cblr-14237	83	37	to	to	ADP
cblr-14237	83	38	the	the	DET
cblr-14237	83	39	other	other	ADJ
cblr-14237	83	40	80	80	NUM
cblr-14237	83	41	%	%	NOUN
cblr-14237	83	42	of	of	ADP
cblr-14237	83	43	taxpayers	taxpayer	NOUN
cblr-14237	83	44	—	—	PUNCT
cblr-14237	83	45	a	a	DET
cblr-14237	83	46	radical	radical	ADJ
cblr-14237	83	47	expansion	expansion	NOUN
cblr-14237	83	48	of	of	ADP
cblr-14237	83	49	the	the	DET
cblr-14237	83	50	deduction	deduction	NOUN
cblr-14237	83	51	’s	’s	PART
cblr-14237	83	52	scope	scope	NOUN
cblr-14237	83	53	.	.	PUNCT
cblr-14237	84	1	now	now	ADV
cblr-14237	84	2	,	,	PUNCT
cblr-14237	84	3	all	all	DET
cblr-14237	84	4	taxpayers	taxpayer	NOUN
cblr-14237	84	5	receive	receive	VERB
cblr-14237	84	6	the	the	DET
cblr-14237	84	7	special	special	ADJ
cblr-14237	84	8	deduction	deduction	NOUN
cblr-14237	84	9	.	.	PUNCT
cblr-14237	85	1	prechange	prechange	NOUN
cblr-14237	85	2	claimants	claimant	NOUN
cblr-14237	85	3	pay	pay	VERB
cblr-14237	85	4	tax	tax	NOUN
cblr-14237	85	5	on	on	ADP
cblr-14237	85	6	the	the	DET
cblr-14237	85	7	same	same	ADJ
cblr-14237	85	8	income	income	NOUN
cblr-14237	85	9	,	,	PUNCT
cblr-14237	85	10	while	while	SCONJ
cblr-14237	85	11	prechange	prechange	NOUN
cblr-14237	85	12	nonclaimants	nonclaimant	NOUN
cblr-14237	85	13	pay	pay	VERB
cblr-14237	85	14	tax	tax	NOUN
cblr-14237	85	15	on	on	ADP
cblr-14237	85	16	income	income	NOUN
cblr-14237	85	17	that	that	PRON
cblr-14237	85	18	is	be	AUX
cblr-14237	85	19	$	$	SYM
cblr-14237	85	20	500	500	NUM
cblr-14237	85	21	less	less	ADJ
cblr-14237	85	22	.	.	PUNCT
cblr-14237	86	1	to	to	PART
cblr-14237	86	2	maintain	maintain	VERB
cblr-14237	86	3	constant	constant	ADJ
cblr-14237	86	4	total	total	ADJ
cblr-14237	86	5	revenue	revenue	NOUN
cblr-14237	86	6	(	(	PUNCT
cblr-14237	86	7	and	and	CCONJ
cblr-14237	86	8	thus	thus	ADV
cblr-14237	86	9	allow	allow	VERB
cblr-14237	86	10	for	for	ADP
cblr-14237	86	11	a	a	DET
cblr-14237	86	12	like	like	ADJ
cblr-14237	86	13	-	-	PUNCT
cblr-14237	86	14	to	to	ADP
cblr-14237	86	15	-	-	PUNCT
cblr-14237	86	16	like	like	VERB
cblr-14237	86	17	comparison	comparison	NOUN
cblr-14237	86	18	with	with	ADP
cblr-14237	86	19	the	the	DET
cblr-14237	86	20	repeal	repeal	NOUN
cblr-14237	86	21	scenario	scenario	NOUN
cblr-14237	86	22	)	)	PUNCT
cblr-14237	86	23	,	,	PUNCT
cblr-14237	86	24	statutory	statutory	ADJ
cblr-14237	86	25	rates	rate	NOUN
cblr-14237	86	26	must	must	AUX
cblr-14237	86	27	increase.12	increase.12	NOUN
cblr-14237	86	28	prechange	prechange	NOUN
cblr-14237	86	29	claimants	claimant	NOUN
cblr-14237	86	30	and	and	CCONJ
cblr-14237	86	31	nonclaimants	nonclaimant	NOUN
cblr-14237	86	32	both	both	PRON
cblr-14237	86	33	suffer	suffer	VERB
cblr-14237	86	34	under	under	ADP
cblr-14237	86	35	higher	high	ADJ
cblr-14237	86	36	statutory	statutory	ADJ
cblr-14237	86	37	rates	rate	NOUN
cblr-14237	86	38	,	,	PUNCT
cblr-14237	86	39	but	but	CCONJ
cblr-14237	86	40	prechange	prechange	NOUN
cblr-14237	86	41	nonclaimants	nonclaimant	NOUN
cblr-14237	86	42	have	have	VERB
cblr-14237	86	43	less	less	ADJ
cblr-14237	86	44	taxable	taxable	ADJ
cblr-14237	86	45	income	income	NOUN
cblr-14237	86	46	.	.	PUNCT
cblr-14237	87	1	after	after	ADP
cblr-14237	87	2	adjusting	adjust	VERB
cblr-14237	87	3	the	the	DET
cblr-14237	87	4	rate	rate	NOUN
cblr-14237	87	5	structure	structure	NOUN
cblr-14237	87	6	,	,	PUNCT
cblr-14237	87	7	prechange	prechange	NOUN
cblr-14237	87	8	claimants	claimant	NOUN
cblr-14237	87	9	pay	pay	VERB
cblr-14237	87	10	more	more	ADJ
cblr-14237	87	11	in	in	ADP
cblr-14237	87	12	tax	tax	NOUN
cblr-14237	87	13	,	,	PUNCT
cblr-14237	87	14	and	and	CCONJ
cblr-14237	87	15	prechange	prechange	NOUN
cblr-14237	87	16	nonclaimants	nonclaimant	NOUN
cblr-14237	87	17	pay	pay	VERB
cblr-14237	87	18	less	less	ADJ
cblr-14237	87	19	.	.	PUNCT
cblr-14237	88	1	depending	depend	VERB
cblr-14237	88	2	on	on	ADP
cblr-14237	88	3	how	how	SCONJ
cblr-14237	88	4	congress	congress	PROPN
cblr-14237	88	5	redraws	redraw	VERB
cblr-14237	88	6	rates	rate	NOUN
cblr-14237	88	7	,	,	PUNCT
cblr-14237	88	8	the	the	DET
cblr-14237	88	9	amount	amount	NOUN
cblr-14237	88	10	of	of	ADP
cblr-14237	88	11	tax	tax	NOUN
cblr-14237	88	12	paid	pay	VERB
cblr-14237	88	13	by	by	ADP
cblr-14237	88	14	claimants	claimant	NOUN
cblr-14237	88	15	and	and	CCONJ
cblr-14237	88	16	nonclaimants	nonclaimant	NOUN
cblr-14237	88	17	can	can	AUX
cblr-14237	88	18	be	be	AUX
cblr-14237	88	19	the	the	DET
cblr-14237	88	20	same	same	ADJ
cblr-14237	88	21	as	as	SCONJ
cblr-14237	88	22	that	that	PRON
cblr-14237	88	23	paid	pay	VERB
cblr-14237	88	24	in	in	ADP
cblr-14237	88	25	the	the	DET
cblr-14237	88	26	repeal	repeal	NOUN
cblr-14237	88	27	scenario.13	scenario.13	NOUN
cblr-14237	88	28	under	under	ADP
cblr-14237	88	29	these	these	DET
cblr-14237	88	30	conditions	condition	NOUN
cblr-14237	88	31	,	,	PUNCT
cblr-14237	88	32	repeal	repeal	NOUN
cblr-14237	88	33	and	and	CCONJ
cblr-14237	88	34	expansion	expansion	NOUN
cblr-14237	88	35	yield	yield	NOUN
cblr-14237	88	36	identical	identical	ADJ
cblr-14237	88	37	results	result	NOUN
cblr-14237	88	38	,	,	PUNCT
cblr-14237	88	39	and	and	CCONJ
cblr-14237	88	40	,	,	PUNCT
cblr-14237	88	41	ceteris	ceteris	NOUN
cblr-14237	88	42	paribus	paribus	NOUN
cblr-14237	88	43	,	,	PUNCT
cblr-14237	88	44	lawmakers	lawmaker	NOUN
cblr-14237	88	45	,	,	PUNCT
cblr-14237	88	46	policymakers	policymaker	NOUN
cblr-14237	88	47	,	,	PUNCT
cblr-14237	88	48	and	and	CCONJ
cblr-14237	88	49	the	the	DET
cblr-14237	88	50	public	public	NOUN
cblr-14237	88	51	should	should	AUX
cblr-14237	88	52	be	be	AUX
cblr-14237	88	53	indifferent	indifferent	ADJ
cblr-14237	88	54	between	between	ADP
cblr-14237	88	55	these	these	DET
cblr-14237	88	56	legislative	legislative	ADJ
cblr-14237	88	57	strategies.14	strategies.14	NOUN
cblr-14237	88	58	comparable	comparable	ADJ
cblr-14237	88	59	intuitions	intuition	NOUN
cblr-14237	88	60	apply	apply	VERB
cblr-14237	88	61	in	in	ADP
cblr-14237	88	62	the	the	DET
cblr-14237	88	63	context	context	NOUN
cblr-14237	88	64	of	of	ADP
cblr-14237	88	65	reform	reform	NOUN
cblr-14237	88	66	,	,	PUNCT
cblr-14237	88	67	where	where	SCONJ
cblr-14237	88	68	tax	tax	NOUN
cblr-14237	88	69	expenditures	expenditure	NOUN
cblr-14237	88	70	are	be	AUX
cblr-14237	88	71	modified	modify	VERB
cblr-14237	88	72	rather	rather	ADV
cblr-14237	88	73	than	than	ADP
cblr-14237	88	74	eliminated	eliminate	VERB
cblr-14237	88	75	.	.	PUNCT
cblr-14237	89	1	repeal	repeal	NOUN
cblr-14237	89	2	and	and	CCONJ
cblr-14237	89	3	universalization	universalization	NOUN
cblr-14237	89	4	are	be	AUX
cblr-14237	89	5	endpoints	endpoint	NOUN
cblr-14237	89	6	along	along	ADP
cblr-14237	89	7	a	a	DET
cblr-14237	89	8	continuum	continuum	NOUN
cblr-14237	89	9	of	of	ADP
cblr-14237	89	10	policy	policy	NOUN
cblr-14237	89	11	change,15	change,15	NOUN
cblr-14237	89	12	and	and	CCONJ
cblr-14237	89	13	restrictive	restrictive	ADJ
cblr-14237	89	14	or	or	CCONJ
cblr-14237	89	15	expansive	expansive	ADJ
cblr-14237	89	16	reform	reform	NOUN
cblr-14237	89	17	simply	simply	ADV
cblr-14237	89	18	11	11	NUM
cblr-14237	89	19	this	this	DET
cblr-14237	89	20	change	change	NOUN
cblr-14237	89	21	has	have	VERB
cblr-14237	89	22	efficiency	efficiency	NOUN
cblr-14237	89	23	implications	implication	NOUN
cblr-14237	89	24	,	,	PUNCT
cblr-14237	89	25	in	in	ADP
cblr-14237	89	26	that	that	DET
cblr-14237	89	27	deadweight	deadweight	NOUN
cblr-14237	89	28	loss	loss	NOUN
cblr-14237	89	29	is	be	AUX
cblr-14237	89	30	less	less	ADJ
cblr-14237	89	31	.	.	PUNCT
cblr-14237	90	1	see	see	VERB
cblr-14237	90	2	infra	infra	NOUN
cblr-14237	90	3	part	part	NOUN
cblr-14237	90	4	iii.c	iii.c	NOUN
cblr-14237	90	5	.	.	PUNCT
cblr-14237	90	6	12	12	NUM
cblr-14237	90	7	this	this	DET
cblr-14237	90	8	increase	increase	NOUN
cblr-14237	90	9	could	could	AUX
cblr-14237	90	10	occur	occur	VERB
cblr-14237	90	11	over	over	ADP
cblr-14237	90	12	time	time	NOUN
cblr-14237	90	13	.	.	PUNCT
cblr-14237	91	1	see	see	VERB
cblr-14237	91	2	infra	infra	NOUN
cblr-14237	91	3	part	part	NOUN
cblr-14237	91	4	iii.b	iii.b	X
cblr-14237	91	5	.	.	PROPN
cblr-14237	91	6	13	13	NUM
cblr-14237	91	7	that	that	PRON
cblr-14237	91	8	is	be	AUX
cblr-14237	91	9	,	,	PUNCT
cblr-14237	91	10	effective	effective	ADJ
cblr-14237	91	11	tax	tax	NOUN
cblr-14237	91	12	rates	rate	NOUN
cblr-14237	91	13	are	be	AUX
cblr-14237	91	14	identical	identical	ADJ
cblr-14237	91	15	between	between	ADP
cblr-14237	91	16	the	the	DET
cblr-14237	91	17	two	two	NUM
cblr-14237	91	18	scenarios	scenario	NOUN
cblr-14237	91	19	,	,	PUNCT
cblr-14237	91	20	which	which	PRON
cblr-14237	91	21	implies	imply	VERB
cblr-14237	91	22	that	that	SCONJ
cblr-14237	91	23	deadweight	deadweight	ADJ
cblr-14237	91	24	social	social	ADJ
cblr-14237	91	25	loss	loss	NOUN
cblr-14237	91	26	also	also	ADV
cblr-14237	91	27	is	be	AUX
cblr-14237	91	28	the	the	DET
cblr-14237	91	29	same	same	ADJ
cblr-14237	91	30	.	.	PUNCT
cblr-14237	92	1	this	this	DET
cblr-14237	92	2	conclusion	conclusion	NOUN
cblr-14237	92	3	is	be	AUX
cblr-14237	92	4	demonstrated	demonstrate	VERB
cblr-14237	92	5	mathematically	mathematically	ADV
cblr-14237	92	6	in	in	ADP
cblr-14237	92	7	part	part	NOUN
cblr-14237	92	8	iii.c	iii.c	NOUN
cblr-14237	92	9	,	,	PUNCT
cblr-14237	92	10	infra	infra	NOUN
cblr-14237	92	11	.	.	PUNCT
cblr-14237	93	1	14	14	NUM
cblr-14237	93	2	for	for	ADP
cblr-14237	93	3	various	various	ADJ
cblr-14237	93	4	reasons	reason	NOUN
cblr-14237	93	5	,	,	PUNCT
cblr-14237	93	6	including	include	VERB
cblr-14237	93	7	the	the	DET
cblr-14237	93	8	relative	relative	ADJ
cblr-14237	93	9	salience	salience	NOUN
cblr-14237	93	10	of	of	ADP
cblr-14237	93	11	changes	change	NOUN
cblr-14237	93	12	in	in	ADP
cblr-14237	93	13	tax	tax	NOUN
cblr-14237	93	14	rates	rate	NOUN
cblr-14237	93	15	and	and	CCONJ
cblr-14237	93	16	the	the	DET
cblr-14237	93	17	tax	tax	NOUN
cblr-14237	93	18	base	base	NOUN
cblr-14237	93	19	,	,	PUNCT
cblr-14237	93	20	this	this	DET
cblr-14237	93	21	indifference	indifference	NOUN
cblr-14237	93	22	is	be	AUX
cblr-14237	93	23	unlikely	unlikely	ADJ
cblr-14237	93	24	to	to	PART
cblr-14237	93	25	hold	hold	VERB
cblr-14237	93	26	.	.	PUNCT
cblr-14237	94	1	see	see	VERB
cblr-14237	94	2	,	,	PUNCT
cblr-14237	94	3	e.g.	e.g.	ADV
cblr-14237	94	4	,	,	PUNCT
cblr-14237	94	5	ari	ari	PROPN
cblr-14237	94	6	glogower	glogower	PROPN
cblr-14237	94	7	&	&	CCONJ
cblr-14237	94	8	david	david	PROPN
cblr-14237	94	9	kamin	kamin	PROPN
cblr-14237	94	10	,	,	PUNCT
cblr-14237	94	11	the	the	DET
cblr-14237	94	12	progressivity	progressivity	NOUN
cblr-14237	94	13	ratchet	ratchet	NOUN
cblr-14237	94	14	,	,	PUNCT
cblr-14237	94	15	104	104	NUM
cblr-14237	94	16	minn	minn	PROPN
cblr-14237	94	17	.	.	PUNCT
cblr-14237	95	1	l.	l.	PROPN
cblr-14237	95	2	rev	rev	PROPN
cblr-14237	95	3	.	.	PROPN
cblr-14237	95	4	1499	1499	NUM
cblr-14237	95	5	,	,	PUNCT
cblr-14237	95	6	1554–57	1554–57	NUM
cblr-14237	95	7	(	(	PUNCT
cblr-14237	95	8	2020	2020	NUM
cblr-14237	95	9	)	)	PUNCT
cblr-14237	95	10	(	(	PUNCT
cblr-14237	95	11	discussing	discuss	VERB
cblr-14237	95	12	“	"	PUNCT
cblr-14237	95	13	the	the	DET
cblr-14237	95	14	unique	unique	ADJ
cblr-14237	95	15	political	political	ADJ
cblr-14237	95	16	salience	salience	NOUN
cblr-14237	95	17	of	of	ADP
cblr-14237	95	18	the	the	DET
cblr-14237	95	19	top	top	ADJ
cblr-14237	95	20	statutory	statutory	ADJ
cblr-14237	95	21	tax	tax	NOUN
cblr-14237	95	22	rates	rate	NOUN
cblr-14237	95	23	”	"	PUNCT
cblr-14237	95	24	)	)	PUNCT
cblr-14237	95	25	.	.	PUNCT
cblr-14237	96	1	15	15	NUM
cblr-14237	96	2	more	more	ADV
cblr-14237	96	3	accurately	accurately	ADV
cblr-14237	96	4	,	,	PUNCT
cblr-14237	96	5	repeal	repeal	NOUN
cblr-14237	96	6	and	and	CCONJ
cblr-14237	96	7	universalization	universalization	NOUN
cblr-14237	96	8	are	be	AUX
cblr-14237	96	9	edges	edge	NOUN
cblr-14237	96	10	in	in	ADP
cblr-14237	96	11	a	a	DET
cblr-14237	96	12	multidimensional	multidimensional	ADJ
cblr-14237	96	13	policy	policy	NOUN
cblr-14237	96	14	space	space	NOUN
cblr-14237	96	15	.	.	PUNCT
cblr-14237	97	1	see	see	VERB
cblr-14237	97	2	matthew	matthew	PROPN
cblr-14237	97	3	d.	d.	PROPN
cblr-14237	97	4	mccubbins	mccubbins	PROPN
cblr-14237	97	5	,	,	PUNCT
cblr-14237	97	6	roger	roger	PROPN
cblr-14237	97	7	g.	g.	PROPN
cblr-14237	97	8	noll	noll	PROPN
cblr-14237	97	9	&	&	CCONJ
cblr-14237	97	10	barry	barry	PROPN
cblr-14237	97	11	r.	r.	PROPN
cblr-14237	97	12	weingast	weingast	PROPN
cblr-14237	97	13	,	,	PUNCT
cblr-14237	97	14	structure	structure	NOUN
cblr-14237	97	15	and	and	CCONJ
cblr-14237	97	16	process	process	NOUN
cblr-14237	97	17	,	,	PUNCT
cblr-14237	97	18	politics	politic	NOUN
cblr-14237	97	19	and	and	CCONJ
cblr-14237	97	20	policy	policy	NOUN
cblr-14237	97	21	:	:	PUNCT
cblr-14237	98	1	no	no	INTJ
cblr-14237	98	2	.	.	NOUN
cblr-14237	98	3	2	2	NUM
cblr-14237	98	4	]	]	PUNCT
cblr-14237	98	5	transforming	transform	VERB
cblr-14237	98	6	tax	tax	NOUN
cblr-14237	98	7	expenditures	expenditure	NOUN
cblr-14237	98	8	621	621	NUM
cblr-14237	98	9	represents	represent	VERB
cblr-14237	98	10	incremental	incremental	ADJ
cblr-14237	98	11	movement	movement	NOUN
cblr-14237	98	12	between	between	ADP
cblr-14237	98	13	these	these	DET
cblr-14237	98	14	extremes	extreme	NOUN
cblr-14237	98	15	.	.	PUNCT
cblr-14237	99	1	for	for	ADP
cblr-14237	99	2	any	any	DET
cblr-14237	99	3	reform	reform	NOUN
cblr-14237	99	4	that	that	PRON
cblr-14237	99	5	restricts	restrict	VERB
cblr-14237	99	6	a	a	DET
cblr-14237	99	7	tax	tax	NOUN
cblr-14237	99	8	expenditure	expenditure	NOUN
cblr-14237	99	9	’s	’s	PART
cblr-14237	99	10	scope	scope	NOUN
cblr-14237	99	11	(	(	PUNCT
cblr-14237	99	12	and	and	CCONJ
cblr-14237	99	13	,	,	PUNCT
cblr-14237	99	14	under	under	ADP
cblr-14237	99	15	the	the	DET
cblr-14237	99	16	conceits	conceit	NOUN
cblr-14237	99	17	of	of	ADP
cblr-14237	99	18	the	the	DET
cblr-14237	99	19	prior	prior	ADJ
cblr-14237	99	20	example	example	NOUN
cblr-14237	99	21	,	,	PUNCT
cblr-14237	99	22	leads	lead	VERB
cblr-14237	99	23	to	to	ADP
cblr-14237	99	24	a	a	DET
cblr-14237	99	25	reduction	reduction	NOUN
cblr-14237	99	26	in	in	ADP
cblr-14237	99	27	statutory	statutory	ADJ
cblr-14237	99	28	rates	rate	NOUN
cblr-14237	99	29	)	)	PUNCT
cblr-14237	99	30	,	,	PUNCT
cblr-14237	99	31	there	there	PRON
cblr-14237	99	32	exists	exist	VERB
cblr-14237	99	33	a	a	DET
cblr-14237	99	34	corresponding	corresponding	ADJ
cblr-14237	99	35	base	base	NOUN
cblr-14237	99	36	-	-	PUNCT
cblr-14237	99	37	rate	rate	NOUN
cblr-14237	99	38	transformation	transformation	NOUN
cblr-14237	99	39	that	that	PRON
cblr-14237	99	40	expands	expand	VERB
cblr-14237	99	41	the	the	DET
cblr-14237	99	42	tax	tax	NOUN
cblr-14237	99	43	expenditure	expenditure	NOUN
cblr-14237	99	44	’s	’s	PART
cblr-14237	99	45	scope	scope	NOUN
cblr-14237	99	46	,	,	PUNCT
cblr-14237	99	47	subject	subject	ADJ
cblr-14237	99	48	to	to	ADP
cblr-14237	99	49	a	a	DET
cblr-14237	99	50	generally	generally	ADV
cblr-14237	99	51	applicable	applicable	ADJ
cblr-14237	99	52	rate	rate	NOUN
cblr-14237	99	53	increase	increase	NOUN
cblr-14237	99	54	.	.	PUNCT
cblr-14237	100	1	without	without	ADP
cblr-14237	100	2	more	more	ADJ
cblr-14237	100	3	(	(	PUNCT
cblr-14237	100	4	and	and	CCONJ
cblr-14237	100	5	there	there	PRON
cblr-14237	100	6	is	be	VERB
cblr-14237	100	7	,	,	PUNCT
cblr-14237	100	8	of	of	ADP
cblr-14237	100	9	course	course	NOUN
cblr-14237	100	10	,	,	PUNCT
cblr-14237	100	11	more	more	ADJ
cblr-14237	100	12	in	in	ADP
cblr-14237	100	13	the	the	DET
cblr-14237	100	14	legislative	legislative	ADJ
cblr-14237	100	15	process	process	NOUN
cblr-14237	100	16	)	)	PUNCT
cblr-14237	100	17	,	,	PUNCT
cblr-14237	100	18	no	no	DET
cblr-14237	100	19	intrinsic	intrinsic	ADJ
cblr-14237	100	20	principle	principle	NOUN
cblr-14237	100	21	favors	favor	VERB
cblr-14237	100	22	a	a	DET
cblr-14237	100	23	reduction	reduction	NOUN
cblr-14237	100	24	in	in	ADP
cblr-14237	100	25	scope	scope	NOUN
cblr-14237	100	26	over	over	ADP
cblr-14237	100	27	an	an	DET
cblr-14237	100	28	expansion	expansion	NOUN
cblr-14237	100	29	.	.	PUNCT
cblr-14237	101	1	base	base	NOUN
cblr-14237	101	2	-	-	PUNCT
cblr-14237	101	3	rate	rate	NOUN
cblr-14237	101	4	transformations	transformation	NOUN
cblr-14237	101	5	are	be	AUX
cblr-14237	101	6	the	the	DET
cblr-14237	101	7	yin	yin	NOUN
cblr-14237	101	8	to	to	ADP
cblr-14237	101	9	the	the	DET
cblr-14237	101	10	yang	yang	PROPN
cblr-14237	101	11	of	of	ADP
cblr-14237	101	12	repeal	repeal	NOUN
cblr-14237	101	13	and	and	CCONJ
cblr-14237	101	14	restrictive	restrictive	ADJ
cblr-14237	101	15	reform	reform	NOUN
cblr-14237	101	16	.	.	PUNCT
cblr-14237	102	1	the	the	DET
cblr-14237	102	2	crucial	crucial	ADJ
cblr-14237	102	3	insight	insight	NOUN
cblr-14237	102	4	is	be	AUX
cblr-14237	102	5	that	that	SCONJ
cblr-14237	102	6	,	,	PUNCT
cblr-14237	102	7	for	for	ADP
cblr-14237	102	8	tax	tax	NOUN
cblr-14237	102	9	expenditures	expenditure	NOUN
cblr-14237	102	10	,	,	PUNCT
cblr-14237	102	11	the	the	DET
cblr-14237	102	12	stakes	stake	NOUN
cblr-14237	102	13	of	of	ADP
cblr-14237	102	14	legal	legal	ADJ
cblr-14237	102	15	change	change	NOUN
cblr-14237	102	16	lie	lie	VERB
cblr-14237	102	17	largely	largely	ADV
cblr-14237	102	18	in	in	ADP
cblr-14237	102	19	how	how	SCONJ
cblr-14237	102	20	lawmakers	lawmaker	NOUN
cblr-14237	102	21	address	address	VERB
cblr-14237	102	22	any	any	DET
cblr-14237	102	23	adjustments	adjustment	NOUN
cblr-14237	102	24	to	to	ADP
cblr-14237	102	25	statutory	statutory	ADJ
cblr-14237	102	26	rates.16	rates.16	PROPN
cblr-14237	102	27	whether	whether	SCONJ
cblr-14237	102	28	lawmakers	lawmaker	NOUN
cblr-14237	102	29	should	should	AUX
cblr-14237	102	30	favor	favor	VERB
cblr-14237	102	31	restriction	restriction	NOUN
cblr-14237	102	32	or	or	CCONJ
cblr-14237	102	33	expansion	expansion	NOUN
cblr-14237	102	34	depends	depend	VERB
cblr-14237	102	35	on	on	ADP
cblr-14237	102	36	the	the	DET
cblr-14237	102	37	political	political	ADJ
cblr-14237	102	38	availability	availability	NOUN
cblr-14237	102	39	and	and	CCONJ
cblr-14237	102	40	as	as	ADV
cblr-14237	102	41	-	-	PUNCT
cblr-14237	102	42	applied	apply	VERB
cblr-14237	102	43	nature	nature	NOUN
cblr-14237	102	44	of	of	ADP
cblr-14237	102	45	these	these	DET
cblr-14237	102	46	correlative	correlative	ADJ
cblr-14237	102	47	rate	rate	NOUN
cblr-14237	102	48	changes	change	NOUN
cblr-14237	102	49	—	—	PUNCT
cblr-14237	102	50	and	and	CCONJ
cblr-14237	102	51	on	on	ADP
cblr-14237	102	52	not	not	PART
cblr-14237	102	53	the	the	DET
cblr-14237	102	54	fact	fact	NOUN
cblr-14237	102	55	of	of	ADP
cblr-14237	102	56	tax	tax	NOUN
cblr-14237	102	57	expenditures	expenditure	NOUN
cblr-14237	102	58	’	'	PUNCT
cblr-14237	102	59	restriction	restriction	NOUN
cblr-14237	102	60	or	or	CCONJ
cblr-14237	102	61	expansion	expansion	NOUN
cblr-14237	102	62	as	as	ADP
cblr-14237	102	63	an	an	DET
cblr-14237	102	64	independent	independent	ADJ
cblr-14237	102	65	matter	matter	NOUN
cblr-14237	102	66	.	.	PUNCT
cblr-14237	103	1	in	in	ADP
cblr-14237	103	2	some	some	DET
cblr-14237	103	3	cases	case	NOUN
cblr-14237	103	4	,	,	PUNCT
cblr-14237	103	5	the	the	DET
cblr-14237	103	6	optimal	optimal	ADJ
cblr-14237	103	7	policy	policy	NOUN
cblr-14237	103	8	response	response	NOUN
cblr-14237	103	9	may	may	AUX
cblr-14237	103	10	favor	favor	VERB
cblr-14237	103	11	universalization	universalization	NOUN
cblr-14237	103	12	over	over	ADP
cblr-14237	103	13	repeal.17	repeal.17	PROPN
cblr-14237	103	14	current	current	ADJ
cblr-14237	103	15	discourse	discourse	NOUN
cblr-14237	103	16	,	,	PUNCT
cblr-14237	103	17	however	however	ADV
cblr-14237	103	18	,	,	PUNCT
cblr-14237	103	19	generally	generally	ADV
cblr-14237	103	20	neglects	neglect	VERB
cblr-14237	103	21	universalization	universalization	NOUN
cblr-14237	103	22	as	as	ADP
cblr-14237	103	23	a	a	DET
cblr-14237	103	24	meaningful	meaningful	ADJ
cblr-14237	103	25	alternative	alternative	NOUN
cblr-14237	103	26	in	in	ADP
cblr-14237	103	27	tax	tax	NOUN
cblr-14237	103	28	reform.18	reform.18	NOUN
cblr-14237	103	29	administrative	administrative	ADJ
cblr-14237	103	30	arrangements	arrangement	NOUN
cblr-14237	103	31	and	and	CCONJ
cblr-14237	103	32	the	the	DET
cblr-14237	103	33	political	political	ADJ
cblr-14237	103	34	control	control	NOUN
cblr-14237	103	35	of	of	ADP
cblr-14237	103	36	agencies	agency	NOUN
cblr-14237	103	37	,	,	PUNCT
cblr-14237	103	38	75	75	NUM
cblr-14237	103	39	va	va	NOUN
cblr-14237	103	40	.	.	PUNCT
cblr-14237	104	1	l.	l.	PROPN
cblr-14237	104	2	rev	rev	PROPN
cblr-14237	104	3	.	.	PROPN
cblr-14237	104	4	431	431	NUM
cblr-14237	104	5	,	,	PUNCT
cblr-14237	104	6	435–37	435–37	NUM
cblr-14237	104	7	(	(	PUNCT
cblr-14237	104	8	modelling	model	VERB
cblr-14237	104	9	policymaking	policymaking	NOUN
cblr-14237	104	10	within	within	ADP
cblr-14237	104	11	a	a	DET
cblr-14237	104	12	two	two	NUM
cblr-14237	104	13	-	-	PUNCT
cblr-14237	104	14	dimensional	dimensional	ADJ
cblr-14237	104	15	policy	policy	NOUN
cblr-14237	104	16	space	space	NOUN
cblr-14237	104	17	)	)	PUNCT
cblr-14237	104	18	.	.	PUNCT
cblr-14237	105	1	16	16	NUM
cblr-14237	105	2	for	for	ADP
cblr-14237	105	3	decades	decade	NOUN
cblr-14237	105	4	,	,	PUNCT
cblr-14237	105	5	rates	rate	NOUN
cblr-14237	105	6	have	have	AUX
cblr-14237	105	7	factored	factor	VERB
cblr-14237	105	8	into	into	ADP
cblr-14237	105	9	the	the	DET
cblr-14237	105	10	tax	tax	NOUN
cblr-14237	105	11	expenditure	expenditure	NOUN
cblr-14237	105	12	literature	literature	NOUN
cblr-14237	105	13	,	,	PUNCT
cblr-14237	105	14	explicitly	explicitly	ADV
cblr-14237	105	15	or	or	CCONJ
cblr-14237	105	16	implicitly	implicitly	ADV
cblr-14237	105	17	.	.	PUNCT
cblr-14237	106	1	see	see	VERB
cblr-14237	106	2	surrey	surrey	PROPN
cblr-14237	106	3	,	,	PUNCT
cblr-14237	106	4	supra	supra	PROPN
cblr-14237	106	5	note	note	NOUN
cblr-14237	106	6	4	4	NUM
cblr-14237	106	7	,	,	PUNCT
cblr-14237	106	8	at	at	ADP
cblr-14237	106	9	126–74	126–74	NUM
cblr-14237	106	10	.	.	PUNCT
cblr-14237	107	1	17	17	NUM
cblr-14237	107	2	see	see	VERB
cblr-14237	107	3	infra	infra	NOUN
cblr-14237	107	4	parts	part	NOUN
cblr-14237	107	5	iii.d	iii.d	PROPN
cblr-14237	107	6	&	&	CCONJ
cblr-14237	107	7	iii.e	iii.e	PROPN
cblr-14237	107	8	.	.	PUNCT
cblr-14237	108	1	18	18	NUM
cblr-14237	108	2	the	the	DET
cblr-14237	108	3	academic	academic	ADJ
cblr-14237	108	4	and	and	CCONJ
cblr-14237	108	5	policy	policy	NOUN
cblr-14237	108	6	literature	literature	NOUN
cblr-14237	108	7	on	on	ADP
cblr-14237	108	8	the	the	DET
cblr-14237	108	9	repeal	repeal	NOUN
cblr-14237	108	10	or	or	CCONJ
cblr-14237	108	11	restrictive	restrictive	ADJ
cblr-14237	108	12	reform	reform	NOUN
cblr-14237	108	13	of	of	ADP
cblr-14237	108	14	tax	tax	NOUN
cblr-14237	108	15	expenditures	expenditure	NOUN
cblr-14237	108	16	is	be	AUX
cblr-14237	108	17	legion	legion	NOUN
cblr-14237	108	18	.	.	PUNCT
cblr-14237	109	1	for	for	ADP
cblr-14237	109	2	foundational	foundational	ADJ
cblr-14237	109	3	work	work	NOUN
cblr-14237	109	4	that	that	PRON
cblr-14237	109	5	emerged	emerge	VERB
cblr-14237	109	6	in	in	ADP
cblr-14237	109	7	the	the	DET
cblr-14237	109	8	1970s	1970	NOUN
cblr-14237	109	9	,	,	PUNCT
cblr-14237	109	10	see	see	VERB
cblr-14237	109	11	william	william	PROPN
cblr-14237	109	12	d.	d.	PROPN
cblr-14237	109	13	andrews	andrews	PROPN
cblr-14237	109	14	,	,	PUNCT
cblr-14237	109	15	personal	personal	ADJ
cblr-14237	109	16	deductions	deduction	NOUN
cblr-14237	109	17	in	in	ADP
cblr-14237	109	18	an	an	DET
cblr-14237	109	19	ideal	ideal	ADJ
cblr-14237	109	20	income	income	NOUN
cblr-14237	109	21	tax	tax	NOUN
cblr-14237	109	22	,	,	PUNCT
cblr-14237	109	23	86	86	NUM
cblr-14237	109	24	harv	harv	NOUN
cblr-14237	109	25	.	.	PUNCT
cblr-14237	110	1	l.	l.	PROPN
cblr-14237	110	2	rev	rev	PROPN
cblr-14237	110	3	.	.	PROPN
cblr-14237	110	4	309	309	NUM
cblr-14237	110	5	(	(	PUNCT
cblr-14237	110	6	1972	1972	NUM
cblr-14237	110	7	)	)	PUNCT
cblr-14237	110	8	;	;	PUNCT
cblr-14237	110	9	surrey	surrey	PROPN
cblr-14237	110	10	,	,	PUNCT
cblr-14237	110	11	supra	supra	PROPN
cblr-14237	110	12	note	note	PROPN
cblr-14237	110	13	4	4	NUM
cblr-14237	110	14	;	;	PUNCT
cblr-14237	110	15	surrey	surrey	PROPN
cblr-14237	110	16	,	,	PUNCT
cblr-14237	110	17	supra	supra	PROPN
cblr-14237	110	18	note	note	NOUN
cblr-14237	110	19	1	1	NUM
cblr-14237	110	20	.	.	X
cblr-14237	111	1	for	for	ADP
cblr-14237	111	2	a	a	DET
cblr-14237	111	3	small	small	ADJ
cblr-14237	111	4	selection	selection	NOUN
cblr-14237	111	5	of	of	ADP
cblr-14237	111	6	more	more	ADV
cblr-14237	111	7	recent	recent	ADJ
cblr-14237	111	8	treatments	treatment	NOUN
cblr-14237	111	9	,	,	PUNCT
cblr-14237	111	10	see	see	VERB
cblr-14237	111	11	,	,	PUNCT
cblr-14237	111	12	e.g.	e.g.	ADV
cblr-14237	111	13	,	,	PUNCT
cblr-14237	111	14	lily	lily	PROPN
cblr-14237	111	15	l.	l.	PROPN
cblr-14237	111	16	batchelder	batchelder	PROPN
cblr-14237	111	17	,	,	PUNCT
cblr-14237	111	18	fred	fred	PROPN
cblr-14237	111	19	t.	t.	PROPN
cblr-14237	111	20	goldberg	goldberg	PROPN
cblr-14237	111	21	,	,	PUNCT
cblr-14237	111	22	jr	jr	PROPN
cblr-14237	111	23	.	.	PROPN
cblr-14237	111	24	&	&	CCONJ
cblr-14237	111	25	peter	peter	PROPN
cblr-14237	111	26	r.	r.	PROPN
cblr-14237	111	27	orszag	orszag	PROPN
cblr-14237	111	28	,	,	PUNCT
cblr-14237	111	29	efficiency	efficiency	NOUN
cblr-14237	111	30	and	and	CCONJ
cblr-14237	111	31	tax	tax	NOUN
cblr-14237	111	32	incentives	incentive	NOUN
cblr-14237	111	33	:	:	PUNCT
cblr-14237	111	34	the	the	DET
cblr-14237	111	35	case	case	NOUN
cblr-14237	111	36	for	for	ADP
cblr-14237	111	37	refundable	refundable	ADJ
cblr-14237	111	38	tax	tax	NOUN
cblr-14237	111	39	credits	credit	NOUN
cblr-14237	111	40	,	,	PUNCT
cblr-14237	111	41	59	59	NUM
cblr-14237	111	42	stan	stan	PROPN
cblr-14237	111	43	.	.	PUNCT
cblr-14237	112	1	l.	l.	PROPN
cblr-14237	112	2	rev	rev	PROPN
cblr-14237	112	3	.	.	PROPN
cblr-14237	112	4	23	23	NUM
cblr-14237	112	5	(	(	PUNCT
cblr-14237	112	6	2006	2006	NUM
cblr-14237	112	7	)	)	PUNCT
cblr-14237	112	8	;	;	PUNCT
cblr-14237	112	9	conor	conor	PROPN
cblr-14237	112	10	clarke	clarke	PROPN
cblr-14237	112	11	&	&	CCONJ
cblr-14237	112	12	edward	edward	PROPN
cblr-14237	112	13	fox	fox	PROPN
cblr-14237	112	14	,	,	PUNCT
cblr-14237	112	15	note	note	VERB
cblr-14237	112	16	,	,	PUNCT
cblr-14237	112	17	perceptions	perception	NOUN
cblr-14237	112	18	of	of	ADP
cblr-14237	112	19	taxing	tax	VERB
cblr-14237	112	20	and	and	CCONJ
cblr-14237	112	21	spending	spending	NOUN
cblr-14237	112	22	:	:	PUNCT
cblr-14237	112	23	a	a	DET
cblr-14237	112	24	survey	survey	NOUN
cblr-14237	112	25	experiment	experiment	NOUN
cblr-14237	112	26	,	,	PUNCT
cblr-14237	112	27	124	124	NUM
cblr-14237	112	28	yale	yale	PROPN
cblr-14237	112	29	l.j	l.j	PROPN
cblr-14237	112	30	.	.	PROPN
cblr-14237	112	31	1252	1252	NUM
cblr-14237	112	32	(	(	PUNCT
cblr-14237	112	33	2015	2015	NUM
cblr-14237	112	34	)	)	PUNCT
cblr-14237	112	35	;	;	PUNCT
cblr-14237	112	36	steven	steven	PROPN
cblr-14237	112	37	a.	a.	PROPN
cblr-14237	112	38	dean	dean	PROPN
cblr-14237	112	39	,	,	PUNCT
cblr-14237	112	40	the	the	DET
cblr-14237	112	41	tax	tax	NOUN
cblr-14237	112	42	expenditure	expenditure	NOUN
cblr-14237	112	43	budget	budget	NOUN
cblr-14237	112	44	is	be	AUX
cblr-14237	112	45	a	a	DET
cblr-14237	112	46	zombie	zombie	NOUN
cblr-14237	112	47	accountant	accountant	NOUN
cblr-14237	112	48	,	,	PUNCT
cblr-14237	113	1	46	46	NUM
cblr-14237	113	2	u.c	u.c	PROPN
cblr-14237	113	3	.	.	PROPN
cblr-14237	114	1	davis	davis	PROPN
cblr-14237	114	2	l.	l.	PROPN
cblr-14237	114	3	rev	rev	PROPN
cblr-14237	114	4	.	.	PROPN
cblr-14237	114	5	265	265	NUM
cblr-14237	114	6	(	(	PUNCT
cblr-14237	114	7	2012	2012	NUM
cblr-14237	114	8	)	)	PUNCT
cblr-14237	114	9	;	;	PUNCT
cblr-14237	114	10	jason	jason	PROPN
cblr-14237	114	11	s.	s.	PROPN
cblr-14237	115	1	oh	oh	INTJ
cblr-14237	115	2	,	,	PUNCT
cblr-14237	115	3	the	the	DET
cblr-14237	115	4	social	social	ADJ
cblr-14237	115	5	cost	cost	NOUN
cblr-14237	115	6	of	of	ADP
cblr-14237	115	7	tax	tax	NOUN
cblr-14237	115	8	expenditure	expenditure	NOUN
cblr-14237	115	9	reform	reform	NOUN
cblr-14237	115	10	,	,	PUNCT
cblr-14237	115	11	66	66	NUM
cblr-14237	115	12	tax	tax	NOUN
cblr-14237	115	13	l.	l.	PROPN
cblr-14237	115	14	rev	rev	PROPN
cblr-14237	115	15	.	.	PROPN
cblr-14237	115	16	63	63	NUM
cblr-14237	115	17	,	,	PUNCT
cblr-14237	115	18	64	64	NUM
cblr-14237	115	19	(	(	PUNCT
cblr-14237	115	20	2012	2012	NUM
cblr-14237	115	21	)	)	PUNCT
cblr-14237	115	22	;	;	PUNCT
cblr-14237	115	23	edward	edward	PROPN
cblr-14237	115	24	a.	a.	PROPN
cblr-14237	115	25	zelinsky	zelinsky	PROPN
cblr-14237	115	26	,	,	PUNCT
cblr-14237	115	27	james	james	PROPN
cblr-14237	115	28	madison	madison	PROPN
cblr-14237	115	29	and	and	CCONJ
cblr-14237	115	30	public	public	ADJ
cblr-14237	115	31	choice	choice	NOUN
cblr-14237	115	32	at	at	ADP
cblr-14237	115	33	gucci	gucci	PROPN
cblr-14237	115	34	gulch	gulch	PROPN
cblr-14237	115	35	:	:	PUNCT
cblr-14237	115	36	a	a	DET
cblr-14237	115	37	procedural	procedural	ADJ
cblr-14237	115	38	defense	defense	NOUN
cblr-14237	115	39	of	of	ADP
cblr-14237	115	40	tax	tax	NOUN
cblr-14237	115	41	expenditures	expenditure	NOUN
cblr-14237	115	42	and	and	CCONJ
cblr-14237	115	43	tax	tax	NOUN
cblr-14237	115	44	institutions	institution	NOUN
cblr-14237	115	45	,	,	PUNCT
cblr-14237	115	46	102	102	NUM
cblr-14237	115	47	yale	yale	PROPN
cblr-14237	115	48	l.j	l.j	PROPN
cblr-14237	115	49	.	.	PROPN
cblr-14237	115	50	1165	1165	NUM
cblr-14237	115	51	(	(	PUNCT
cblr-14237	115	52	1993	1993	NUM
cblr-14237	115	53	)	)	PUNCT
cblr-14237	115	54	.	.	PUNCT
cblr-14237	116	1	for	for	ADP
cblr-14237	116	2	historical	historical	ADJ
cblr-14237	116	3	overviews	overview	NOUN
cblr-14237	116	4	of	of	ADP
cblr-14237	116	5	the	the	DET
cblr-14237	116	6	622	622	NUM
cblr-14237	116	7	columbia	columbia	PROPN
cblr-14237	116	8	business	business	NOUN
cblr-14237	116	9	law	law	NOUN
cblr-14237	116	10	review	review	NOUN
cblr-14237	116	11	[	[	X
cblr-14237	116	12	vol	vol	NOUN
cblr-14237	116	13	.	.	NOUN
cblr-14237	116	14	2024	2024	NUM
cblr-14237	116	15	by	by	ADP
cblr-14237	116	16	developing	develop	VERB
cblr-14237	116	17	the	the	DET
cblr-14237	116	18	structure	structure	NOUN
cblr-14237	116	19	and	and	CCONJ
cblr-14237	116	20	contours	contours	NOUN
cblr-14237	116	21	of	of	ADP
cblr-14237	116	22	base	base	ADJ
cblr-14237	116	23	-	-	PUNCT
cblr-14237	116	24	rate	rate	NOUN
cblr-14237	116	25	transformations	transformation	NOUN
cblr-14237	116	26	,	,	PUNCT
cblr-14237	116	27	this	this	DET
cblr-14237	116	28	article	article	NOUN
cblr-14237	116	29	remedies	remedy	VERB
cblr-14237	116	30	that	that	SCONJ
cblr-14237	116	31	omission	omission	NOUN
cblr-14237	116	32	.	.	PUNCT
cblr-14237	117	1	one	one	NUM
cblr-14237	117	2	additional	additional	ADJ
cblr-14237	117	3	caveat	caveat	NOUN
cblr-14237	117	4	:	:	PUNCT
cblr-14237	117	5	this	this	DET
cblr-14237	117	6	article	article	NOUN
cblr-14237	117	7	approaches	approach	VERB
cblr-14237	117	8	tax	tax	NOUN
cblr-14237	117	9	expenditures	expenditure	NOUN
cblr-14237	117	10	from	from	ADP
cblr-14237	117	11	a	a	DET
cblr-14237	117	12	policy	policy	NOUN
cblr-14237	117	13	-	-	PUNCT
cblr-14237	117	14	agnostic	agnostic	ADJ
cblr-14237	117	15	perspective	perspective	NOUN
cblr-14237	117	16	.	.	PUNCT
cblr-14237	118	1	in	in	ADP
cblr-14237	118	2	general	general	ADJ
cblr-14237	118	3	,	,	PUNCT
cblr-14237	118	4	tax	tax	NOUN
cblr-14237	118	5	expenditures	expenditure	NOUN
cblr-14237	118	6	ostensibly	ostensibly	ADV
cblr-14237	118	7	serve	serve	VERB
cblr-14237	118	8	some	some	DET
cblr-14237	118	9	social	social	ADJ
cblr-14237	118	10	or	or	CCONJ
cblr-14237	118	11	other	other	ADJ
cblr-14237	118	12	normative	normative	ADJ
cblr-14237	118	13	policy	policy	NOUN
cblr-14237	118	14	function.19	function.19	NOUN
cblr-14237	118	15	for	for	ADP
cblr-14237	118	16	example	example	NOUN
cblr-14237	118	17	,	,	PUNCT
cblr-14237	118	18	taxpayers	taxpayer	NOUN
cblr-14237	118	19	may	may	AUX
cblr-14237	118	20	elect	elect	VERB
cblr-14237	118	21	to	to	PART
cblr-14237	118	22	pay	pay	VERB
cblr-14237	118	23	tax	tax	NOUN
cblr-14237	118	24	on	on	ADP
cblr-14237	118	25	a	a	DET
cblr-14237	118	26	three	three	NUM
cblr-14237	118	27	-	-	PUNCT
cblr-14237	118	28	year	year	NOUN
cblr-14237	118	29	moving	move	VERB
cblr-14237	118	30	average	average	NOUN
cblr-14237	118	31	of	of	ADP
cblr-14237	118	32	their	their	PRON
cblr-14237	118	33	income	income	NOUN
cblr-14237	118	34	from	from	ADP
cblr-14237	118	35	farming	farming	NOUN
cblr-14237	118	36	and	and	CCONJ
cblr-14237	118	37	fishing	fishing	NOUN
cblr-14237	118	38	businesses	business	NOUN
cblr-14237	118	39	,	,	PUNCT
cblr-14237	118	40	rather	rather	ADV
cblr-14237	118	41	than	than	ADP
cblr-14237	118	42	their	their	PRON
cblr-14237	118	43	actual	actual	ADJ
cblr-14237	118	44	income	income	NOUN
cblr-14237	118	45	from	from	ADP
cblr-14237	118	46	these	these	DET
cblr-14237	118	47	businesses	business	NOUN
cblr-14237	118	48	in	in	ADP
cblr-14237	118	49	the	the	DET
cblr-14237	118	50	current	current	ADJ
cblr-14237	118	51	taxable	taxable	ADJ
cblr-14237	118	52	year.20	year.20	NOUN
cblr-14237	118	53	presumably	presumably	ADV
cblr-14237	118	54	,	,	PUNCT
cblr-14237	118	55	this	this	DET
cblr-14237	118	56	averaging	averaging	NOUN
cblr-14237	118	57	protects	protect	VERB
cblr-14237	118	58	farmers	farmer	NOUN
cblr-14237	118	59	and	and	CCONJ
cblr-14237	118	60	fishers	fisher	NOUN
cblr-14237	118	61	from	from	ADP
cblr-14237	118	62	income	income	NOUN
cblr-14237	118	63	fluctuations	fluctuation	NOUN
cblr-14237	118	64	,	,	PUNCT
cblr-14237	118	65	perhaps	perhaps	ADV
cblr-14237	118	66	due	due	ADP
cblr-14237	118	67	to	to	ADP
cblr-14237	118	68	volatile	volatile	ADJ
cblr-14237	118	69	prices	price	NOUN
cblr-14237	118	70	or	or	CCONJ
cblr-14237	118	71	resource	resource	NOUN
cblr-14237	118	72	yields	yield	NOUN
cblr-14237	118	73	.	.	PUNCT
cblr-14237	119	1	in	in	ADP
cblr-14237	119	2	turn	turn	NOUN
cblr-14237	119	3	,	,	PUNCT
cblr-14237	119	4	these	these	DET
cblr-14237	119	5	income	income	NOUN
cblr-14237	119	6	fluctuations	fluctuation	NOUN
cblr-14237	119	7	distort	distort	VERB
cblr-14237	119	8	lifetime	lifetime	NOUN
cblr-14237	119	9	tax	tax	NOUN
cblr-14237	119	10	liabilities	liability	NOUN
cblr-14237	119	11	in	in	ADP
cblr-14237	119	12	a	a	DET
cblr-14237	119	13	progressive	progressive	ADJ
cblr-14237	119	14	rate	rate	NOUN
cblr-14237	119	15	structure	structure	NOUN
cblr-14237	119	16	predicated	predicate	VERB
cblr-14237	119	17	on	on	ADP
cblr-14237	119	18	annual	annual	ADJ
cblr-14237	119	19	assessment	assessment	NOUN
cblr-14237	119	20	.	.	PUNCT
cblr-14237	120	1	of	of	ADP
cblr-14237	120	2	course	course	NOUN
cblr-14237	120	3	,	,	PUNCT
cblr-14237	120	4	this	this	DET
cblr-14237	120	5	special	special	ADJ
cblr-14237	120	6	provision	provision	NOUN
cblr-14237	120	7	also	also	ADV
cblr-14237	120	8	could	could	AUX
cblr-14237	120	9	reflect	reflect	VERB
cblr-14237	120	10	venal	venal	ADJ
cblr-14237	120	11	special	special	ADJ
cblr-14237	120	12	interest	interest	NOUN
cblr-14237	120	13	lobbying	lobbying	NOUN
cblr-14237	120	14	,	,	PUNCT
cblr-14237	120	15	an	an	DET
cblr-14237	120	16	express	express	ADJ
cblr-14237	120	17	desire	desire	NOUN
cblr-14237	120	18	to	to	PART
cblr-14237	120	19	subsidize	subsidize	VERB
cblr-14237	120	20	agricultural	agricultural	ADJ
cblr-14237	120	21	activities	activity	NOUN
cblr-14237	120	22	,	,	PUNCT
cblr-14237	120	23	or	or	CCONJ
cblr-14237	120	24	a	a	DET
cblr-14237	120	25	particular	particular	ADJ
cblr-14237	120	26	solicitude	solicitude	NOUN
cblr-14237	120	27	for	for	ADP
cblr-14237	120	28	those	those	PRON
cblr-14237	120	29	whose	whose	DET
cblr-14237	120	30	livelihood	livelihood	NOUN
cblr-14237	120	31	stems	stem	VERB
cblr-14237	120	32	from	from	ADP
cblr-14237	120	33	the	the	DET
cblr-14237	120	34	land	land	NOUN
cblr-14237	120	35	or	or	CCONJ
cblr-14237	120	36	sea	sea	NOUN
cblr-14237	120	37	.	.	PUNCT
cblr-14237	121	1	these	these	DET
cblr-14237	121	2	various	various	ADJ
cblr-14237	121	3	supporting	support	VERB
cblr-14237	121	4	rationales	rationale	NOUN
cblr-14237	121	5	imply	imply	VERB
cblr-14237	121	6	different	different	ADJ
cblr-14237	121	7	outcomes	outcome	NOUN
cblr-14237	121	8	under	under	ADP
cblr-14237	121	9	a	a	DET
cblr-14237	121	10	repeal	repeal	NOUN
cblr-14237	121	11	-	-	PUNCT
cblr-14237	121	12	or	or	CCONJ
cblr-14237	121	13	-	-	PUNCT
cblr-14237	121	14	reform	reform	NOUN
cblr-14237	121	15	analysis.21	analysis.21	NOUN
cblr-14237	121	16	instead	instead	ADV
cblr-14237	121	17	of	of	ADP
cblr-14237	121	18	delving	delve	VERB
cblr-14237	121	19	into	into	ADP
cblr-14237	121	20	these	these	DET
cblr-14237	121	21	rationales	rationale	NOUN
cblr-14237	121	22	,	,	PUNCT
cblr-14237	121	23	this	this	DET
cblr-14237	121	24	article	article	NOUN
cblr-14237	121	25	assumes	assume	VERB
cblr-14237	121	26	that	that	SCONJ
cblr-14237	121	27	tax	tax	NOUN
cblr-14237	121	28	expenditures	expenditure	NOUN
cblr-14237	121	29	(	(	PUNCT
cblr-14237	121	30	as	as	ADP
cblr-14237	121	31	a	a	DET
cblr-14237	121	32	constructed	construct	VERB
cblr-14237	121	33	category	category	NOUN
cblr-14237	121	34	)	)	PUNCT
cblr-14237	121	35	are	be	AUX
cblr-14237	121	36	subject	subject	ADJ
cblr-14237	121	37	to	to	ADP
cblr-14237	121	38	repeal	repeal	NOUN
cblr-14237	121	39	or	or	CCONJ
cblr-14237	121	40	restrictive	restrictive	ADJ
cblr-14237	121	41	concept	concept	NOUN
cblr-14237	121	42	,	,	PUNCT
cblr-14237	121	43	see	see	VERB
cblr-14237	121	44	shaviro	shaviro	NOUN
cblr-14237	121	45	,	,	PUNCT
cblr-14237	121	46	supra	supra	PROPN
cblr-14237	121	47	note	note	NOUN
cblr-14237	121	48	4	4	NUM
cblr-14237	121	49	,	,	PUNCT
cblr-14237	121	50	at	at	ADP
cblr-14237	121	51	199–206	199–206	NUM
cblr-14237	121	52	;	;	PUNCT
cblr-14237	121	53	john	john	PROPN
cblr-14237	121	54	f.	f.	PROPN
cblr-14237	121	55	witte	witte	PROPN
cblr-14237	121	56	,	,	PUNCT
cblr-14237	121	57	the	the	DET
cblr-14237	121	58	politics	politic	NOUN
cblr-14237	121	59	and	and	CCONJ
cblr-14237	121	60	development	development	NOUN
cblr-14237	121	61	of	of	ADP
cblr-14237	121	62	the	the	DET
cblr-14237	121	63	federal	federal	ADJ
cblr-14237	121	64	income	income	NOUN
cblr-14237	121	65	tax	tax	NOUN
cblr-14237	121	66	271	271	NUM
cblr-14237	121	67	et	et	PROPN
cblr-14237	121	68	seq	seq	PROPN
cblr-14237	121	69	.	.	PUNCT
cblr-14237	122	1	(	(	PUNCT
cblr-14237	122	2	1985	1985	NUM
cblr-14237	122	3	)	)	PUNCT
cblr-14237	122	4	.	.	PUNCT
cblr-14237	123	1	19	19	NUM
cblr-14237	123	2	identifying	identify	VERB
cblr-14237	123	3	this	this	DET
cblr-14237	123	4	social	social	ADJ
cblr-14237	123	5	function	function	NOUN
cblr-14237	123	6	is	be	AUX
cblr-14237	123	7	harder	hard	ADJ
cblr-14237	123	8	for	for	ADP
cblr-14237	123	9	some	some	DET
cblr-14237	123	10	tax	tax	NOUN
cblr-14237	123	11	expenditures	expenditure	NOUN
cblr-14237	123	12	than	than	ADP
cblr-14237	123	13	others	other	NOUN
cblr-14237	123	14	.	.	PUNCT
cblr-14237	124	1	see	see	VERB
cblr-14237	124	2	,	,	PUNCT
cblr-14237	124	3	e.g.	e.g.	ADV
cblr-14237	124	4	,	,	PUNCT
cblr-14237	124	5	dennis	dennis	PROPN
cblr-14237	124	6	j.	j.	PROPN
cblr-14237	124	7	ventry	ventry	PROPN
cblr-14237	124	8	,	,	PUNCT
cblr-14237	124	9	jr	jr	PROPN
cblr-14237	124	10	.	.	PROPN
cblr-14237	124	11	,	,	PUNCT
cblr-14237	124	12	the	the	DET
cblr-14237	124	13	accidental	accidental	ADJ
cblr-14237	124	14	deduction	deduction	NOUN
cblr-14237	124	15	:	:	PUNCT
cblr-14237	124	16	a	a	DET
cblr-14237	124	17	history	history	NOUN
cblr-14237	124	18	and	and	CCONJ
cblr-14237	124	19	critique	critique	NOUN
cblr-14237	124	20	of	of	ADP
cblr-14237	124	21	the	the	DET
cblr-14237	124	22	tax	tax	NOUN
cblr-14237	124	23	subsidy	subsidy	NOUN
cblr-14237	124	24	for	for	ADP
cblr-14237	124	25	mortgage	mortgage	NOUN
cblr-14237	124	26	interest	interest	NOUN
cblr-14237	124	27	,	,	PUNCT
cblr-14237	124	28	73	73	NUM
cblr-14237	124	29	l.	l.	PROPN
cblr-14237	124	30	&	&	CCONJ
cblr-14237	124	31	contemp	contemp	PROPN
cblr-14237	124	32	.	.	PUNCT
cblr-14237	125	1	probs	prob	NOUN
cblr-14237	125	2	.	.	PUNCT
cblr-14237	126	1	233	233	NUM
cblr-14237	126	2	,	,	PUNCT
cblr-14237	126	3	257–58	257–58	PROPN
cblr-14237	126	4	(	(	PUNCT
cblr-14237	126	5	2010	2010	NUM
cblr-14237	126	6	)	)	PUNCT
cblr-14237	126	7	(	(	PUNCT
cblr-14237	126	8	describing	describe	VERB
cblr-14237	126	9	critiques	critique	NOUN
cblr-14237	126	10	about	about	ADP
cblr-14237	126	11	the	the	DET
cblr-14237	126	12	home	home	NOUN
cblr-14237	126	13	mortgage	mortgage	NOUN
cblr-14237	126	14	interest	interest	NOUN
cblr-14237	126	15	deduction	deduction	NOUN
cblr-14237	126	16	’s	’s	PART
cblr-14237	126	17	logic	logic	NOUN
cblr-14237	126	18	and	and	CCONJ
cblr-14237	126	19	effectiveness	effectiveness	NOUN
cblr-14237	126	20	that	that	PRON
cblr-14237	126	21	emerged	emerge	VERB
cblr-14237	126	22	in	in	ADP
cblr-14237	126	23	the	the	DET
cblr-14237	126	24	1950s	1950s	NUM
cblr-14237	126	25	)	)	PUNCT
cblr-14237	126	26	;	;	PUNCT
cblr-14237	126	27	see	see	VERB
cblr-14237	126	28	also	also	ADV
cblr-14237	126	29	infra	infra	VERB
cblr-14237	126	30	part	part	NOUN
cblr-14237	126	31	v.b	v.b	PROPN
cblr-14237	126	32	(	(	PUNCT
cblr-14237	126	33	discussing	discuss	VERB
cblr-14237	126	34	the	the	DET
cblr-14237	126	35	pass	pass	VERB
cblr-14237	126	36	-	-	PUNCT
cblr-14237	126	37	through	through	ADP
cblr-14237	126	38	deduction	deduction	NOUN
cblr-14237	126	39	in	in	ADP
cblr-14237	126	40	§	§	PROPN
cblr-14237	126	41	199a	199a	NOUN
cblr-14237	126	42	)	)	PUNCT
cblr-14237	126	43	.	.	PUNCT
cblr-14237	127	1	20	20	NUM
cblr-14237	127	2	i.r.c	i.r.c	NOUN
cblr-14237	127	3	.	.	PUNCT
cblr-14237	128	1	§	§	PROPN
cblr-14237	128	2	1301	1301	NUM
cblr-14237	128	3	.	.	PUNCT
cblr-14237	129	1	presumably	presumably	ADV
cblr-14237	129	2	,	,	PUNCT
cblr-14237	129	3	taxpayers	taxpayer	NOUN
cblr-14237	129	4	elect	elect	VERB
cblr-14237	129	5	a	a	DET
cblr-14237	129	6	three	three	NUM
cblr-14237	129	7	-	-	PUNCT
cblr-14237	129	8	year	year	NOUN
cblr-14237	129	9	average	average	NOUN
cblr-14237	129	10	when	when	SCONJ
cblr-14237	129	11	their	their	PRON
cblr-14237	129	12	resulting	result	VERB
cblr-14237	129	13	tax	tax	NOUN
cblr-14237	129	14	liability	liability	NOUN
cblr-14237	129	15	is	be	AUX
cblr-14237	129	16	lower	low	ADJ
cblr-14237	129	17	.	.	PUNCT
cblr-14237	130	1	treasury	treasury	PROPN
cblr-14237	130	2	estimates	estimate	VERB
cblr-14237	130	3	that	that	SCONJ
cblr-14237	130	4	this	this	DET
cblr-14237	130	5	provision	provision	NOUN
cblr-14237	130	6	reduces	reduce	VERB
cblr-14237	130	7	federal	federal	ADJ
cblr-14237	130	8	tax	tax	NOUN
cblr-14237	130	9	revenue	revenue	NOUN
cblr-14237	130	10	by	by	ADP
cblr-14237	130	11	more	more	ADJ
cblr-14237	130	12	than	than	ADP
cblr-14237	130	13	$	$	SYM
cblr-14237	130	14	200	200	NUM
cblr-14237	130	15	million	million	NUM
cblr-14237	130	16	annually	annually	ADV
cblr-14237	130	17	.	.	PUNCT
cblr-14237	131	1	see	see	VERB
cblr-14237	131	2	off	off	ADP
cblr-14237	131	3	.	.	PUNCT
cblr-14237	132	1	of	of	ADP
cblr-14237	132	2	tax	tax	NOUN
cblr-14237	132	3	analysis	analysis	NOUN
cblr-14237	132	4	,	,	PUNCT
cblr-14237	132	5	supra	supra	PROPN
cblr-14237	132	6	note	note	NOUN
cblr-14237	132	7	6	6	NUM
cblr-14237	132	8	,	,	PUNCT
cblr-14237	132	9	at	at	ADP
cblr-14237	132	10	24	24	NUM
cblr-14237	132	11	.	.	PUNCT
cblr-14237	133	1	treasury	treasury	PROPN
cblr-14237	133	2	lists	list	VERB
cblr-14237	133	3	six	six	NUM
cblr-14237	133	4	additional	additional	ADJ
cblr-14237	133	5	tax	tax	NOUN
cblr-14237	133	6	expenditures	expenditure	NOUN
cblr-14237	133	7	that	that	PRON
cblr-14237	133	8	benefit	benefit	VERB
cblr-14237	133	9	agriculture	agriculture	NOUN
cblr-14237	133	10	.	.	PUNCT
cblr-14237	134	1	see	see	VERB
cblr-14237	134	2	off	off	ADP
cblr-14237	134	3	.	.	PUNCT
cblr-14237	135	1	of	of	ADP
cblr-14237	135	2	tax	tax	NOUN
cblr-14237	135	3	analysis	analysis	NOUN
cblr-14237	135	4	,	,	PUNCT
cblr-14237	135	5	supra	supra	PROPN
cblr-14237	135	6	note	note	NOUN
cblr-14237	135	7	6	6	NUM
cblr-14237	135	8	,	,	PUNCT
cblr-14237	135	9	at	at	ADP
cblr-14237	135	10	9	9	NUM
cblr-14237	135	11	.	.	NUM
cblr-14237	135	12	21	21	NUM
cblr-14237	135	13	indeed	indeed	ADV
cblr-14237	135	14	,	,	PUNCT
cblr-14237	135	15	there	there	PRON
cblr-14237	135	16	might	might	AUX
cblr-14237	135	17	be	be	AUX
cblr-14237	135	18	good	good	ADJ
cblr-14237	135	19	policy	policy	NOUN
cblr-14237	135	20	reasons	reason	NOUN
cblr-14237	135	21	to	to	PART
cblr-14237	135	22	universalize	universalize	VERB
cblr-14237	135	23	income	income	NOUN
cblr-14237	135	24	averaging	averaging	NOUN
cblr-14237	135	25	.	.	PUNCT
cblr-14237	136	1	see	see	VERB
cblr-14237	136	2	lee	lee	PROPN
cblr-14237	136	3	anne	anne	PROPN
cblr-14237	136	4	fennell	fennell	PROPN
cblr-14237	136	5	&	&	CCONJ
cblr-14237	136	6	kirk	kirk	PROPN
cblr-14237	136	7	j.	j.	PROPN
cblr-14237	136	8	stark	stark	PROPN
cblr-14237	136	9	,	,	PUNCT
cblr-14237	136	10	taxation	taxation	NOUN
cblr-14237	136	11	over	over	ADP
cblr-14237	136	12	time	time	NOUN
cblr-14237	136	13	,	,	PUNCT
cblr-14237	136	14	59	59	NUM
cblr-14237	136	15	tax	tax	NOUN
cblr-14237	136	16	l.	l.	PROPN
cblr-14237	136	17	rev	rev	PROPN
cblr-14237	136	18	.	.	PROPN
cblr-14237	136	19	1	1	NUM
cblr-14237	136	20	,	,	PUNCT
cblr-14237	136	21	2–3	2–3	NUM
cblr-14237	136	22	(	(	PUNCT
cblr-14237	136	23	2005	2005	NUM
cblr-14237	136	24	)	)	PUNCT
cblr-14237	136	25	(	(	PUNCT
cblr-14237	136	26	comparing	compare	VERB
cblr-14237	136	27	income	income	NOUN
cblr-14237	136	28	averaging	averaging	NOUN
cblr-14237	136	29	to	to	ADP
cblr-14237	136	30	age	age	NOUN
cblr-14237	136	31	-	-	PUNCT
cblr-14237	136	32	based	base	VERB
cblr-14237	136	33	income	income	NOUN
cblr-14237	136	34	tax	tax	NOUN
cblr-14237	136	35	systems	system	NOUN
cblr-14237	136	36	)	)	PUNCT
cblr-14237	136	37	.	.	PUNCT
cblr-14237	137	1	no	no	INTJ
cblr-14237	137	2	.	.	NOUN
cblr-14237	137	3	2	2	NUM
cblr-14237	137	4	]	]	PUNCT
cblr-14237	137	5	transforming	transform	VERB
cblr-14237	137	6	tax	tax	NOUN
cblr-14237	137	7	expenditures	expenditure	NOUN
cblr-14237	137	8	623	623	NUM
cblr-14237	137	9	reform.22	reform.22	NOUN
cblr-14237	137	10	this	this	DET
cblr-14237	137	11	approach	approach	NOUN
cblr-14237	137	12	emphasizes	emphasize	VERB
cblr-14237	137	13	lawmakers	lawmaker	NOUN
cblr-14237	137	14	’	’	PART
cblr-14237	137	15	options	option	NOUN
cblr-14237	137	16	in	in	ADP
cblr-14237	137	17	the	the	DET
cblr-14237	137	18	reform	reform	NOUN
cblr-14237	137	19	process	process	NOUN
cblr-14237	137	20	,	,	PUNCT
cblr-14237	137	21	rather	rather	ADV
cblr-14237	137	22	than	than	ADP
cblr-14237	137	23	the	the	DET
cblr-14237	137	24	normative	normative	ADJ
cblr-14237	137	25	specifics	specific	NOUN
cblr-14237	137	26	of	of	ADP
cblr-14237	137	27	reform	reform	NOUN
cblr-14237	137	28	.	.	PUNCT
cblr-14237	138	1	this	this	DET
cblr-14237	138	2	article	article	NOUN
cblr-14237	138	3	proceeds	proceed	VERB
cblr-14237	138	4	as	as	SCONJ
cblr-14237	138	5	follows	follow	VERB
cblr-14237	138	6	.	.	PUNCT
cblr-14237	139	1	part	part	NOUN
cblr-14237	139	2	i	i	PRON
cblr-14237	139	3	briefly	briefly	ADV
cblr-14237	139	4	surveys	survey	VERB
cblr-14237	139	5	the	the	DET
cblr-14237	139	6	academic	academic	ADJ
cblr-14237	139	7	literature	literature	NOUN
cblr-14237	139	8	on	on	ADP
cblr-14237	139	9	tax	tax	NOUN
cblr-14237	139	10	expenditure	expenditure	NOUN
cblr-14237	139	11	reform	reform	NOUN
cblr-14237	139	12	and	and	CCONJ
cblr-14237	139	13	proposes	propose	VERB
cblr-14237	139	14	a	a	DET
cblr-14237	139	15	structural	structural	ADJ
cblr-14237	139	16	definition	definition	NOUN
cblr-14237	139	17	of	of	ADP
cblr-14237	139	18	tax	tax	NOUN
cblr-14237	139	19	expenditures	expenditure	NOUN
cblr-14237	139	20	that	that	PRON
cblr-14237	139	21	emphasizes	emphasize	VERB
cblr-14237	139	22	the	the	DET
cblr-14237	139	23	connections	connection	NOUN
cblr-14237	139	24	between	between	ADP
cblr-14237	139	25	the	the	DET
cblr-14237	139	26	tax	tax	NOUN
cblr-14237	139	27	base	base	NOUN
cblr-14237	139	28	and	and	CCONJ
cblr-14237	139	29	tax	tax	NOUN
cblr-14237	139	30	rates	rate	NOUN
cblr-14237	139	31	.	.	PUNCT
cblr-14237	140	1	part	part	NOUN
cblr-14237	140	2	ii	ii	PROPN
cblr-14237	140	3	establishes	establish	VERB
cblr-14237	140	4	the	the	DET
cblr-14237	140	5	arithmetic	arithmetic	ADJ
cblr-14237	140	6	relationship	relationship	NOUN
cblr-14237	140	7	between	between	ADP
cblr-14237	140	8	the	the	DET
cblr-14237	140	9	legal	legal	ADJ
cblr-14237	140	10	definitions	definition	NOUN
cblr-14237	140	11	of	of	ADP
cblr-14237	140	12	the	the	DET
cblr-14237	140	13	tax	tax	NOUN
cblr-14237	140	14	base	base	NOUN
cblr-14237	140	15	and	and	CCONJ
cblr-14237	140	16	tax	tax	NOUN
cblr-14237	140	17	rates	rate	NOUN
cblr-14237	140	18	—	—	PUNCT
cblr-14237	140	19	what	what	PRON
cblr-14237	140	20	this	this	DET
cblr-14237	140	21	article	article	NOUN
cblr-14237	140	22	terms	term	VERB
cblr-14237	140	23	the	the	DET
cblr-14237	140	24	“	"	PUNCT
cblr-14237	140	25	base	base	ADJ
cblr-14237	140	26	-	-	PUNCT
cblr-14237	140	27	rate	rate	NOUN
cblr-14237	140	28	identity	identity	NOUN
cblr-14237	140	29	.	.	PUNCT
cblr-14237	140	30	”	"	PUNCT
cblr-14237	141	1	part	part	NOUN
cblr-14237	141	2	iii	iii	NUM
cblr-14237	141	3	details	detail	NOUN
cblr-14237	141	4	the	the	DET
cblr-14237	141	5	operation	operation	NOUN
cblr-14237	141	6	of	of	ADP
cblr-14237	141	7	base	base	ADJ
cblr-14237	141	8	-	-	PUNCT
cblr-14237	141	9	rate	rate	NOUN
cblr-14237	141	10	transformations	transformation	NOUN
cblr-14237	141	11	as	as	ADP
cblr-14237	141	12	a	a	DET
cblr-14237	141	13	vehicle	vehicle	NOUN
cblr-14237	141	14	for	for	ADP
cblr-14237	141	15	tax	tax	NOUN
cblr-14237	141	16	expenditure	expenditure	NOUN
cblr-14237	141	17	reform	reform	NOUN
cblr-14237	141	18	,	,	PUNCT
cblr-14237	141	19	including	include	VERB
cblr-14237	141	20	several	several	ADJ
cblr-14237	141	21	numeric	numeric	ADJ
cblr-14237	141	22	examples	example	NOUN
cblr-14237	141	23	that	that	PRON
cblr-14237	141	24	demonstrate	demonstrate	VERB
cblr-14237	141	25	the	the	DET
cblr-14237	141	26	computational	computational	ADJ
cblr-14237	141	27	equivalence	equivalence	NOUN
cblr-14237	141	28	between	between	ADP
cblr-14237	141	29	repeal	repeal	NOUN
cblr-14237	141	30	and	and	CCONJ
cblr-14237	141	31	base	base	ADJ
cblr-14237	141	32	-	-	PUNCT
cblr-14237	141	33	rate	rate	NOUN
cblr-14237	141	34	transformations	transformation	NOUN
cblr-14237	141	35	.	.	PUNCT
cblr-14237	142	1	part	part	NOUN
cblr-14237	142	2	iv	iv	PRON
cblr-14237	142	3	develops	develop	VERB
cblr-14237	142	4	various	various	ADJ
cblr-14237	142	5	policy	policy	NOUN
cblr-14237	142	6	considerations	consideration	NOUN
cblr-14237	142	7	that	that	PRON
cblr-14237	142	8	inform	inform	VERB
cblr-14237	142	9	the	the	DET
cblr-14237	142	10	choice	choice	NOUN
cblr-14237	142	11	between	between	ADP
cblr-14237	142	12	conventional	conventional	ADJ
cblr-14237	142	13	repeal	repeal	NOUN
cblr-14237	142	14	or	or	CCONJ
cblr-14237	142	15	restrictive	restrictive	ADJ
cblr-14237	142	16	reform	reform	NOUN
cblr-14237	142	17	,	,	PUNCT
cblr-14237	142	18	on	on	ADP
cblr-14237	142	19	the	the	DET
cblr-14237	142	20	one	one	NUM
cblr-14237	142	21	hand	hand	NOUN
cblr-14237	142	22	,	,	PUNCT
cblr-14237	142	23	and	and	CCONJ
cblr-14237	142	24	base	base	ADJ
cblr-14237	142	25	-	-	PUNCT
cblr-14237	142	26	rate	rate	NOUN
cblr-14237	142	27	transformations	transformation	NOUN
cblr-14237	142	28	,	,	PUNCT
cblr-14237	142	29	on	on	ADP
cblr-14237	142	30	the	the	DET
cblr-14237	142	31	other	other	ADJ
cblr-14237	142	32	.	.	PUNCT
cblr-14237	143	1	part	part	NOUN
cblr-14237	143	2	v	v	NUM
cblr-14237	143	3	explores	explore	NOUN
cblr-14237	143	4	three	three	NUM
cblr-14237	143	5	case	case	NOUN
cblr-14237	143	6	studies	study	NOUN
cblr-14237	143	7	that	that	PRON
cblr-14237	143	8	elaborate	elaborate	VERB
cblr-14237	143	9	the	the	DET
cblr-14237	143	10	idea	idea	NOUN
cblr-14237	143	11	and	and	CCONJ
cblr-14237	143	12	operation	operation	NOUN
cblr-14237	143	13	of	of	ADP
cblr-14237	143	14	base	base	ADJ
cblr-14237	143	15	-	-	PUNCT
cblr-14237	143	16	rate	rate	NOUN
cblr-14237	143	17	transformations	transformation	NOUN
cblr-14237	143	18	in	in	ADP
cblr-14237	143	19	the	the	DET
cblr-14237	143	20	context	context	NOUN
cblr-14237	143	21	of	of	ADP
cblr-14237	143	22	tax	tax	NOUN
cblr-14237	143	23	benefits	benefit	NOUN
cblr-14237	143	24	for	for	ADP
cblr-14237	143	25	health	health	PROPN
cblr-14237	143	26	insurance,23	insurance,23	PROPN
cblr-14237	143	27	general	general	ADJ
cblr-14237	143	28	welfare	welfare	NOUN
cblr-14237	143	29	transfers	transfer	NOUN
cblr-14237	143	30	such	such	ADJ
cblr-14237	143	31	as	as	ADP
cblr-14237	143	32	the	the	DET
cblr-14237	143	33	earned	earn	VERB
cblr-14237	143	34	income	income	NOUN
cblr-14237	143	35	tax	tax	NOUN
cblr-14237	143	36	credit,24	credit,24	NOUN
cblr-14237	143	37	and	and	CCONJ
cblr-14237	143	38	the	the	DET
cblr-14237	143	39	deduction	deduction	NOUN
cblr-14237	143	40	for	for	ADP
cblr-14237	143	41	business	business	NOUN
cblr-14237	143	42	income	income	NOUN
cblr-14237	143	43	earned	earn	VERB
cblr-14237	143	44	by	by	ADP
cblr-14237	143	45	noncorporate	noncorporate	ADJ
cblr-14237	143	46	taxpayers	taxpayer	NOUN
cblr-14237	143	47	either	either	CCONJ
cblr-14237	143	48	directly	directly	ADV
cblr-14237	143	49	or	or	CCONJ
cblr-14237	143	50	through	through	ADP
cblr-14237	143	51	pass	pass	VERB
cblr-14237	143	52	-	-	PUNCT
cblr-14237	143	53	through	through	ADP
cblr-14237	143	54	entities.25	entities.25	PROPN
cblr-14237	143	55	i.	i.	NOUN
cblr-14237	143	56	tax	tax	NOUN
cblr-14237	143	57	expenditures	expenditure	NOUN
cblr-14237	143	58	:	:	PUNCT
cblr-14237	143	59	the	the	DET
cblr-14237	143	60	career	career	NOUN
cblr-14237	143	61	of	of	ADP
cblr-14237	143	62	a	a	DET
cblr-14237	143	63	concept	concept	NOUN
cblr-14237	143	64	as	as	ADP
cblr-14237	143	65	an	an	DET
cblr-14237	143	66	idea	idea	NOUN
cblr-14237	143	67	in	in	ADP
cblr-14237	143	68	u.s	u.s	PROPN
cblr-14237	143	69	.	.	PROPN
cblr-14237	143	70	tax	tax	NOUN
cblr-14237	143	71	policy	policy	NOUN
cblr-14237	143	72	,	,	PUNCT
cblr-14237	143	73	tax	tax	NOUN
cblr-14237	143	74	expenditures	expenditure	NOUN
cblr-14237	143	75	present	present	VERB
cblr-14237	143	76	a	a	DET
cblr-14237	143	77	pair	pair	NOUN
cblr-14237	143	78	of	of	ADP
cblr-14237	143	79	paradoxes	paradox	NOUN
cblr-14237	143	80	.	.	PUNCT
cblr-14237	144	1	first	first	ADV
cblr-14237	144	2	,	,	PUNCT
cblr-14237	144	3	the	the	DET
cblr-14237	144	4	staff	staff	NOUN
cblr-14237	144	5	of	of	ADP
cblr-14237	144	6	the	the	DET
cblr-14237	144	7	joint	joint	ADJ
cblr-14237	144	8	committee	committee	NOUN
cblr-14237	144	9	on	on	ADP
cblr-14237	144	10	taxation	taxation	NOUN
cblr-14237	144	11	(	(	PUNCT
cblr-14237	144	12	jct	jct	PROPN
cblr-14237	144	13	)	)	PUNCT
cblr-14237	144	14	and	and	CCONJ
cblr-14237	144	15	the	the	DET
cblr-14237	144	16	office	office	NOUN
cblr-14237	144	17	of	of	ADP
cblr-14237	144	18	tax	tax	NOUN
cblr-14237	144	19	analysis	analysis	NOUN
cblr-14237	144	20	in	in	ADP
cblr-14237	144	21	treasury	treasury	PROPN
cblr-14237	144	22	prepare	prepare	VERB
cblr-14237	144	23	exhaustive	exhaustive	ADJ
cblr-14237	144	24	annual	annual	ADJ
cblr-14237	144	25	reports	report	NOUN
cblr-14237	144	26	,	,	PUNCT
cblr-14237	144	27	known	know	VERB
cblr-14237	144	28	as	as	ADP
cblr-14237	144	29	tax	tax	NOUN
cblr-14237	144	30	expenditure	expenditure	NOUN
cblr-14237	144	31	budgets	budget	NOUN
cblr-14237	144	32	,	,	PUNCT
cblr-14237	144	33	that	that	PRON
cblr-14237	144	34	list	list	VERB
cblr-14237	144	35	these	these	DET
cblr-14237	144	36	“	"	PUNCT
cblr-14237	144	37	special	special	ADJ
cblr-14237	144	38	”	"	PUNCT
cblr-14237	144	39	provisions	provision	NOUN
cblr-14237	144	40	with	with	ADP
cblr-14237	144	41	line	line	NOUN
cblr-14237	144	42	-	-	PUNCT
cblr-14237	144	43	by	by	ADP
cblr-14237	144	44	-	-	PUNCT
cblr-14237	144	45	line	line	NOUN
cblr-14237	144	46	22	22	NUM
cblr-14237	144	47	many	many	ADJ
cblr-14237	144	48	empirical	empirical	ADJ
cblr-14237	144	49	questions	question	NOUN
cblr-14237	144	50	about	about	ADP
cblr-14237	144	51	tax	tax	NOUN
cblr-14237	144	52	expenditures	expenditure	NOUN
cblr-14237	144	53	’	'	PUNCT
cblr-14237	144	54	efficacy	efficacy	NOUN
cblr-14237	144	55	are	be	AUX
cblr-14237	144	56	“	"	PUNCT
cblr-14237	144	57	quite	quite	ADV
cblr-14237	144	58	difficult	difficult	ADJ
cblr-14237	144	59	to	to	PART
cblr-14237	144	60	resolve	resolve	VERB
cblr-14237	144	61	.	.	PUNCT
cblr-14237	144	62	”	"	PUNCT
cblr-14237	145	1	see	see	VERB
cblr-14237	145	2	david	david	PROPN
cblr-14237	145	3	m.	m.	PROPN
cblr-14237	145	4	schizer	schizer	PROPN
cblr-14237	145	5	,	,	PUNCT
cblr-14237	145	6	limiting	limit	VERB
cblr-14237	145	7	tax	tax	NOUN
cblr-14237	145	8	expenditures	expenditure	NOUN
cblr-14237	145	9	,	,	PUNCT
cblr-14237	145	10	68	68	NUM
cblr-14237	145	11	tax	tax	NOUN
cblr-14237	145	12	l.	l.	PROPN
cblr-14237	145	13	rev	rev	PROPN
cblr-14237	145	14	.	.	PROPN
cblr-14237	145	15	275	275	NUM
cblr-14237	145	16	,	,	PUNCT
cblr-14237	145	17	280	280	NUM
cblr-14237	145	18	(	(	PUNCT
cblr-14237	145	19	2015	2015	NUM
cblr-14237	145	20	)	)	PUNCT
cblr-14237	145	21	.	.	PUNCT
cblr-14237	146	1	23	23	NUM
cblr-14237	146	2	see	see	VERB
cblr-14237	146	3	i.r.c	i.r.c	NOUN
cblr-14237	146	4	.	.	PUNCT
cblr-14237	147	1	§	§	PROPN
cblr-14237	147	2	§	§	PROPN
cblr-14237	147	3	105	105	NUM
cblr-14237	147	4	,	,	PUNCT
cblr-14237	147	5	106	106	NUM
cblr-14237	147	6	(	(	PUNCT
cblr-14237	147	7	establishing	establish	VERB
cblr-14237	147	8	an	an	DET
cblr-14237	147	9	exclusion	exclusion	NOUN
cblr-14237	147	10	for	for	ADP
cblr-14237	147	11	employerprovided	employerprovide	VERB
cblr-14237	147	12	health	health	NOUN
cblr-14237	147	13	insurance	insurance	NOUN
cblr-14237	147	14	plans	plan	NOUN
cblr-14237	147	15	)	)	PUNCT
cblr-14237	147	16	.	.	PUNCT
cblr-14237	148	1	24	24	NUM
cblr-14237	148	2	i.r.c	i.r.c	NOUN
cblr-14237	148	3	.	.	PUNCT
cblr-14237	149	1	§	§	PROPN
cblr-14237	149	2	32	32	NUM
cblr-14237	149	3	.	.	PUNCT
cblr-14237	149	4	25	25	NUM
cblr-14237	149	5	i.r.c	i.r.c	NOUN
cblr-14237	149	6	.	.	PUNCT
cblr-14237	150	1	§	§	PROPN
cblr-14237	150	2	199a	199a	PROPN
cblr-14237	150	3	.	.	PUNCT
cblr-14237	151	1	624	624	NUM
cblr-14237	151	2	columbia	columbia	PROPN
cblr-14237	151	3	business	business	NOUN
cblr-14237	151	4	law	law	PROPN
cblr-14237	151	5	review	review	NOUN
cblr-14237	151	6	[	[	X
cblr-14237	151	7	vol	vol	NOUN
cblr-14237	151	8	.	.	NOUN
cblr-14237	151	9	2024	2024	NUM
cblr-14237	151	10	numeric	numeric	ADJ
cblr-14237	151	11	revenue	revenue	NOUN
cblr-14237	151	12	costs.26	costs.26	NOUN
cblr-14237	151	13	but	but	CCONJ
cblr-14237	151	14	,	,	PUNCT
cblr-14237	151	15	as	as	ADP
cblr-14237	151	16	a	a	DET
cblr-14237	151	17	concept	concept	NOUN
cblr-14237	151	18	,	,	PUNCT
cblr-14237	151	19	tax	tax	NOUN
cblr-14237	151	20	expenditures	expenditure	NOUN
cblr-14237	151	21	elude	elude	VERB
cblr-14237	151	22	precise	precise	ADJ
cblr-14237	151	23	definition,27	definition,27	NOUN
cblr-14237	151	24	and	and	CCONJ
cblr-14237	151	25	,	,	PUNCT
cblr-14237	151	26	among	among	ADP
cblr-14237	151	27	policymakers	policymaker	NOUN
cblr-14237	151	28	,	,	PUNCT
cblr-14237	151	29	economists	economist	NOUN
cblr-14237	151	30	,	,	PUNCT
cblr-14237	151	31	and	and	CCONJ
cblr-14237	151	32	legal	legal	ADJ
cblr-14237	151	33	experts	expert	NOUN
cblr-14237	151	34	,	,	PUNCT
cblr-14237	151	35	no	no	DET
cblr-14237	151	36	general	general	ADJ
cblr-14237	151	37	consensus	consensus	NOUN
cblr-14237	151	38	exists	exist	VERB
cblr-14237	151	39	about	about	ADP
cblr-14237	151	40	the	the	DET
cblr-14237	151	41	content	content	NOUN
cblr-14237	151	42	of	of	ADP
cblr-14237	151	43	—	—	PUNCT
cblr-14237	151	44	or	or	CCONJ
cblr-14237	151	45	dollar	dollar	NOUN
cblr-14237	151	46	values	value	NOUN
cblr-14237	151	47	attached	attach	VERB
cblr-14237	151	48	to	to	ADP
cblr-14237	151	49	—	—	PUNCT
cblr-14237	151	50	items	item	NOUN
cblr-14237	151	51	in	in	ADP
cblr-14237	151	52	these	these	DET
cblr-14237	151	53	tax	tax	NOUN
cblr-14237	151	54	expenditure	expenditure	NOUN
cblr-14237	151	55	budgets.28	budgets.28	NOUN
cblr-14237	151	56	second	second	ADJ
cblr-14237	151	57	,	,	PUNCT
cblr-14237	151	58	with	with	ADP
cblr-14237	151	59	a	a	DET
cblr-14237	151	60	surprising	surprising	ADJ
cblr-14237	151	61	degree	degree	NOUN
cblr-14237	151	62	of	of	ADP
cblr-14237	151	63	solidarity	solidarity	NOUN
cblr-14237	151	64	,	,	PUNCT
cblr-14237	151	65	commentators	commentator	NOUN
cblr-14237	151	66	support	support	VERB
cblr-14237	151	67	repeal	repeal	NOUN
cblr-14237	151	68	or	or	CCONJ
cblr-14237	151	69	substantive	substantive	ADJ
cblr-14237	151	70	limitation	limitation	NOUN
cblr-14237	151	71	(	(	PUNCT
cblr-14237	151	72	what	what	PRON
cblr-14237	151	73	this	this	DET
cblr-14237	151	74	article	article	NOUN
cblr-14237	151	75	denotes	denote	VERB
cblr-14237	151	76	as	as	ADP
cblr-14237	151	77	restrictive	restrictive	ADJ
cblr-14237	151	78	reform	reform	NOUN
cblr-14237	151	79	)	)	PUNCT
cblr-14237	151	80	for	for	ADP
cblr-14237	151	81	an	an	DET
cblr-14237	151	82	extensive	extensive	ADJ
cblr-14237	151	83	suite	suite	NOUN
cblr-14237	151	84	of	of	ADP
cblr-14237	151	85	tax	tax	NOUN
cblr-14237	151	86	expenditures,29	expenditures,29	NOUN
cblr-14237	151	87	including	include	VERB
cblr-14237	151	88	popular	popular	ADJ
cblr-14237	151	89	tax	tax	NOUN
cblr-14237	151	90	benefits	benefit	NOUN
cblr-14237	151	91	for	for	ADP
cblr-14237	151	92	health	health	NOUN
cblr-14237	151	93	care	care	NOUN
cblr-14237	151	94	,	,	PUNCT
cblr-14237	151	95	homeownership	homeownership	NOUN
cblr-14237	151	96	,	,	PUNCT
cblr-14237	151	97	retirement	retirement	NOUN
cblr-14237	151	98	savings	saving	NOUN
cblr-14237	151	99	,	,	PUNCT
cblr-14237	151	100	and	and	CCONJ
cblr-14237	151	101	charitable	charitable	ADJ
cblr-14237	151	102	contributions.30	contributions.30	NOUN
cblr-14237	151	103	notwithstanding	notwithstanding	ADP
cblr-14237	151	104	a	a	DET
cblr-14237	151	105	general	general	ADJ
cblr-14237	151	106	scholarly	scholarly	ADJ
cblr-14237	151	107	and	and	CCONJ
cblr-14237	151	108	public	public	ADJ
cblr-14237	151	109	policy	policy	NOUN
cblr-14237	151	110	impetus	impetus	NOUN
cblr-14237	151	111	for	for	ADP
cblr-14237	151	112	tax	tax	NOUN
cblr-14237	151	113	expenditure	expenditure	NOUN
cblr-14237	151	114	reform	reform	NOUN
cblr-14237	151	115	,	,	PUNCT
cblr-14237	151	116	these	these	DET
cblr-14237	151	117	headline	headline	NOUN
cblr-14237	151	118	26	26	NUM
cblr-14237	151	119	these	these	DET
cblr-14237	151	120	reports	report	NOUN
cblr-14237	151	121	also	also	ADV
cblr-14237	151	122	quantify	quantify	VERB
cblr-14237	151	123	the	the	DET
cblr-14237	151	124	projected	project	VERB
cblr-14237	151	125	revenue	revenue	NOUN
cblr-14237	151	126	losses	loss	NOUN
cblr-14237	151	127	associated	associate	VERB
cblr-14237	151	128	with	with	ADP
cblr-14237	151	129	each	each	DET
cblr-14237	151	130	tax	tax	NOUN
cblr-14237	151	131	expenditure	expenditure	NOUN
cblr-14237	151	132	.	.	PUNCT
cblr-14237	152	1	for	for	ADP
cblr-14237	152	2	the	the	DET
cblr-14237	152	3	reports	report	NOUN
cblr-14237	152	4	,	,	PUNCT
cblr-14237	152	5	see	see	VERB
cblr-14237	152	6	off	off	ADP
cblr-14237	152	7	.	.	PUNCT
cblr-14237	153	1	of	of	ADP
cblr-14237	153	2	tax	tax	NOUN
cblr-14237	153	3	analysis	analysis	NOUN
cblr-14237	153	4	,	,	PUNCT
cblr-14237	153	5	supra	supra	PROPN
cblr-14237	153	6	note	note	NOUN
cblr-14237	153	7	6	6	NUM
cblr-14237	153	8	,	,	PUNCT
cblr-14237	153	9	at	at	ADP
cblr-14237	153	10	24–37	24–37	NUM
cblr-14237	153	11	;	;	PUNCT
cblr-14237	153	12	staff	staff	NOUN
cblr-14237	153	13	of	of	ADP
cblr-14237	153	14	joint	joint	ADJ
cblr-14237	153	15	comm	comm	NOUN
cblr-14237	153	16	.	.	PUNCT
cblr-14237	154	1	on	on	ADP
cblr-14237	154	2	tax’n	tax’n	NUM
cblr-14237	154	3	,	,	PUNCT
cblr-14237	154	4	118th	118th	PROPN
cblr-14237	154	5	cong	cong	NOUN
cblr-14237	154	6	.	.	PUNCT
cblr-14237	154	7	,	,	PUNCT
cblr-14237	154	8	estimates	estimate	NOUN
cblr-14237	154	9	of	of	ADP
cblr-14237	154	10	federal	federal	ADJ
cblr-14237	154	11	tax	tax	NOUN
cblr-14237	154	12	expenditures	expenditure	NOUN
cblr-14237	154	13	for	for	ADP
cblr-14237	154	14	fiscal	fiscal	ADJ
cblr-14237	154	15	years	year	NOUN
cblr-14237	154	16	2023–2027	2023–2027	NUM
cblr-14237	154	17	,	,	PUNCT
cblr-14237	154	18	at	at	ADP
cblr-14237	154	19	31–42	31–42	PROPN
cblr-14237	154	20	(	(	PUNCT
cblr-14237	154	21	comm	comm	NOUN
cblr-14237	154	22	.	.	PUNCT
cblr-14237	155	1	print	print	NOUN
cblr-14237	155	2	2023	2023	NUM
cblr-14237	155	3	)	)	PUNCT
cblr-14237	155	4	.	.	PUNCT
cblr-14237	156	1	27	27	NUM
cblr-14237	156	2	see	see	VERB
cblr-14237	156	3	shaviro	shaviro	NOUN
cblr-14237	156	4	,	,	PUNCT
cblr-14237	156	5	supra	supra	PROPN
cblr-14237	156	6	note	note	NOUN
cblr-14237	156	7	4	4	NUM
cblr-14237	156	8	,	,	PUNCT
cblr-14237	156	9	at	at	ADP
cblr-14237	156	10	191	191	NUM
cblr-14237	156	11	(	(	PUNCT
cblr-14237	156	12	“	"	PUNCT
cblr-14237	156	13	the	the	DET
cblr-14237	156	14	distinction	distinction	NOUN
cblr-14237	156	15	between	between	ADP
cblr-14237	156	16	taxes	taxis	NOUN
cblr-14237	156	17	and	and	CCONJ
cblr-14237	156	18	spending	spending	NOUN
cblr-14237	156	19	thus	thus	ADV
cblr-14237	156	20	depends	depend	VERB
cblr-14237	156	21	on	on	ADP
cblr-14237	156	22	pure	pure	ADJ
cblr-14237	156	23	form	form	NOUN
cblr-14237	156	24	.	.	PUNCT
cblr-14237	156	25	”	"	PUNCT
cblr-14237	156	26	)	)	PUNCT
cblr-14237	156	27	;	;	PUNCT
cblr-14237	156	28	david	david	PROPN
cblr-14237	156	29	a.	a.	PROPN
cblr-14237	156	30	weisbach	weisbach	PROPN
cblr-14237	156	31	&	&	CCONJ
cblr-14237	156	32	jacob	jacob	PROPN
cblr-14237	156	33	nussim	nussim	PROPN
cblr-14237	156	34	,	,	PUNCT
cblr-14237	156	35	the	the	DET
cblr-14237	156	36	integration	integration	NOUN
cblr-14237	156	37	of	of	ADP
cblr-14237	156	38	tax	tax	NOUN
cblr-14237	156	39	and	and	CCONJ
cblr-14237	156	40	spending	spending	NOUN
cblr-14237	156	41	programs	program	NOUN
cblr-14237	156	42	,	,	PUNCT
cblr-14237	156	43	113	113	NUM
cblr-14237	156	44	yale	yale	PROPN
cblr-14237	156	45	l.j	l.j	PROPN
cblr-14237	156	46	.	.	PROPN
cblr-14237	156	47	955	955	NUM
cblr-14237	156	48	,	,	PUNCT
cblr-14237	156	49	957	957	NUM
cblr-14237	156	50	n.1	n.1	NUM
cblr-14237	156	51	,	,	PUNCT
cblr-14237	156	52	972–82	972–82	NUM
cblr-14237	156	53	(	(	PUNCT
cblr-14237	156	54	2004	2004	NUM
cblr-14237	156	55	)	)	PUNCT
cblr-14237	156	56	(	(	PUNCT
cblr-14237	156	57	“	"	PUNCT
cblr-14237	156	58	the	the	DET
cblr-14237	156	59	term	term	NOUN
cblr-14237	156	60	‘	'	PUNCT
cblr-14237	156	61	tax	tax	NOUN
cblr-14237	156	62	expenditures	expenditure	NOUN
cblr-14237	156	63	’	'	PUNCT
cblr-14237	156	64	is	be	AUX
cblr-14237	156	65	subject	subject	ADJ
cblr-14237	156	66	to	to	ADP
cblr-14237	156	67	much	much	ADJ
cblr-14237	156	68	dispute	dispute	NOUN
cblr-14237	156	69	.	.	PUNCT
cblr-14237	156	70	”	"	PUNCT
cblr-14237	156	71	)	)	PUNCT
cblr-14237	156	72	.	.	PUNCT
cblr-14237	157	1	28	28	NUM
cblr-14237	157	2	see	see	VERB
cblr-14237	157	3	j.	j.	PROPN
cblr-14237	157	4	clifton	clifton	PROPN
cblr-14237	157	5	fleming	fleming	PROPN
cblr-14237	157	6	&	&	CCONJ
cblr-14237	157	7	robert	robert	PROPN
cblr-14237	157	8	j.	j.	PROPN
cblr-14237	157	9	peroni	peroni	PROPN
cblr-14237	157	10	,	,	PUNCT
cblr-14237	157	11	can	can	AUX
cblr-14237	157	12	tax	tax	VERB
cblr-14237	157	13	expenditure	expenditure	NOUN
cblr-14237	157	14	analysis	analysis	NOUN
cblr-14237	157	15	be	be	AUX
cblr-14237	157	16	divorced	divorce	VERB
cblr-14237	157	17	from	from	ADP
cblr-14237	157	18	a	a	DET
cblr-14237	157	19	normative	normative	ADJ
cblr-14237	157	20	tax	tax	NOUN
cblr-14237	157	21	base	base	NOUN
cblr-14237	157	22	?	?	PUNCT
cblr-14237	157	23	:	:	PUNCT
cblr-14237	157	24	a	a	DET
cblr-14237	157	25	critique	critique	NOUN
cblr-14237	157	26	of	of	ADP
cblr-14237	157	27	the	the	DET
cblr-14237	157	28	“	"	PUNCT
cblr-14237	157	29	new	new	ADJ
cblr-14237	157	30	paradigm	paradigm	NOUN
cblr-14237	157	31	’	'	PUNCT
cblr-14237	157	32	”	"	PUNCT
cblr-14237	157	33	and	and	CCONJ
cblr-14237	157	34	its	its	PRON
cblr-14237	157	35	denouement	denouement	ADJ
cblr-14237	157	36	,	,	PUNCT
cblr-14237	157	37	30	30	NUM
cblr-14237	157	38	va	va	NOUN
cblr-14237	157	39	.	.	PUNCT
cblr-14237	157	40	tax	tax	PROPN
cblr-14237	157	41	rev	rev	PROPN
cblr-14237	157	42	.	.	PROPN
cblr-14237	157	43	135	135	NUM
cblr-14237	157	44	,	,	PUNCT
cblr-14237	157	45	145–48	145–48	NUM
cblr-14237	157	46	(	(	PUNCT
cblr-14237	157	47	2010	2010	NUM
cblr-14237	157	48	)	)	PUNCT
cblr-14237	157	49	(	(	PUNCT
cblr-14237	157	50	critiquing	critique	VERB
cblr-14237	157	51	efforts	effort	NOUN
cblr-14237	157	52	to	to	PART
cblr-14237	157	53	divorce	divorce	VERB
cblr-14237	157	54	tax	tax	NOUN
cblr-14237	157	55	expenditure	expenditure	NOUN
cblr-14237	157	56	analysis	analysis	NOUN
cblr-14237	157	57	from	from	ADP
cblr-14237	157	58	conceptions	conception	NOUN
cblr-14237	157	59	of	of	ADP
cblr-14237	157	60	economic	economic	ADJ
cblr-14237	157	61	income	income	NOUN
cblr-14237	157	62	)	)	PUNCT
cblr-14237	157	63	.	.	PUNCT
cblr-14237	158	1	29	29	NUM
cblr-14237	158	2	see	see	VERB
cblr-14237	158	3	oh	oh	INTJ
cblr-14237	158	4	,	,	PUNCT
cblr-14237	158	5	supra	supra	PROPN
cblr-14237	158	6	note	note	PROPN
cblr-14237	158	7	18	18	NUM
cblr-14237	158	8	,	,	PUNCT
cblr-14237	158	9	at	at	ADP
cblr-14237	158	10	64	64	NUM
cblr-14237	158	11	(	(	PUNCT
cblr-14237	158	12	noting	note	VERB
cblr-14237	158	13	support	support	NOUN
cblr-14237	158	14	from	from	ADP
cblr-14237	158	15	politicians	politician	NOUN
cblr-14237	158	16	and	and	CCONJ
cblr-14237	158	17	policy	policy	NOUN
cblr-14237	158	18	experts	expert	NOUN
cblr-14237	158	19	for	for	ADP
cblr-14237	158	20	tax	tax	NOUN
cblr-14237	158	21	expenditure	expenditure	NOUN
cblr-14237	158	22	repeal	repeal	NOUN
cblr-14237	158	23	)	)	PUNCT
cblr-14237	158	24	;	;	PUNCT
cblr-14237	158	25	see	see	VERB
cblr-14237	158	26	also	also	ADV
cblr-14237	158	27	daniel	daniel	PROPN
cblr-14237	158	28	hemel	hemel	PROPN
cblr-14237	158	29	&	&	CCONJ
cblr-14237	158	30	kyle	kyle	PROPN
cblr-14237	158	31	rozema	rozema	PROPN
cblr-14237	158	32	,	,	PUNCT
cblr-14237	158	33	inequality	inequality	NOUN
cblr-14237	158	34	and	and	CCONJ
cblr-14237	158	35	the	the	DET
cblr-14237	158	36	mortgage	mortgage	NOUN
cblr-14237	158	37	interest	interest	NOUN
cblr-14237	158	38	deduction	deduction	NOUN
cblr-14237	158	39	,	,	PUNCT
cblr-14237	158	40	70	70	NUM
cblr-14237	158	41	tax	tax	NOUN
cblr-14237	158	42	l.	l.	PROPN
cblr-14237	158	43	rev	rev	PROPN
cblr-14237	158	44	.	.	PROPN
cblr-14237	158	45	667	667	NUM
cblr-14237	158	46	,	,	PUNCT
cblr-14237	158	47	668–70	668–70	NUM
cblr-14237	158	48	(	(	PUNCT
cblr-14237	158	49	2017	2017	NUM
cblr-14237	158	50	)	)	PUNCT
cblr-14237	158	51	(	(	PUNCT
cblr-14237	158	52	analyzing	analyze	VERB
cblr-14237	158	53	the	the	DET
cblr-14237	158	54	distributional	distributional	ADJ
cblr-14237	158	55	consequences	consequence	NOUN
cblr-14237	158	56	of	of	ADP
cblr-14237	158	57	repeal	repeal	NOUN
cblr-14237	158	58	for	for	ADP
cblr-14237	158	59	the	the	DET
cblr-14237	158	60	home	home	NOUN
cblr-14237	158	61	mortgage	mortgage	NOUN
cblr-14237	158	62	interest	interest	NOUN
cblr-14237	158	63	deduction	deduction	NOUN
cblr-14237	158	64	)	)	PUNCT
cblr-14237	158	65	;	;	PUNCT
cblr-14237	158	66	david	david	PROPN
cblr-14237	158	67	m.	m.	PROPN
cblr-14237	158	68	schizer	schizer	PROPN
cblr-14237	158	69	,	,	PUNCT
cblr-14237	158	70	limiting	limit	VERB
cblr-14237	158	71	tax	tax	NOUN
cblr-14237	158	72	expenditures	expenditure	NOUN
cblr-14237	158	73	,	,	PUNCT
cblr-14237	158	74	68	68	NUM
cblr-14237	158	75	tax	tax	NOUN
cblr-14237	158	76	l.	l.	PROPN
cblr-14237	158	77	rev	rev	PROPN
cblr-14237	158	78	.	.	PROPN
cblr-14237	158	79	275	275	NUM
cblr-14237	158	80	,	,	PUNCT
cblr-14237	158	81	291	291	NUM
cblr-14237	158	82	(	(	PUNCT
cblr-14237	158	83	2015	2015	NUM
cblr-14237	158	84	)	)	PUNCT
cblr-14237	158	85	(	(	PUNCT
cblr-14237	158	86	“	"	PUNCT
cblr-14237	158	87	a	a	DET
cblr-14237	158	88	tax	tax	NOUN
cblr-14237	158	89	expenditure	expenditure	NOUN
cblr-14237	158	90	.	.	PUNCT
cblr-14237	158	91	.	.	PUNCT
cblr-14237	158	92	.	.	PUNCT
cblr-14237	159	1	that	that	PRON
cblr-14237	159	2	is	be	AUX
cblr-14237	159	3	counterproductive	counterproductive	ADJ
cblr-14237	159	4	obviously	obviously	ADV
cblr-14237	159	5	is	be	AUX
cblr-14237	159	6	a	a	DET
cblr-14237	159	7	promising	promising	ADJ
cblr-14237	159	8	candidate	candidate	NOUN
cblr-14237	159	9	for	for	ADP
cblr-14237	159	10	repeal	repeal	NOUN
cblr-14237	159	11	.	.	PUNCT
cblr-14237	159	12	”	"	PUNCT
cblr-14237	159	13	)	)	PUNCT
cblr-14237	159	14	.	.	PUNCT
cblr-14237	160	1	30	30	NUM
cblr-14237	160	2	see	see	VERB
cblr-14237	160	3	,	,	PUNCT
cblr-14237	160	4	e.g.	e.g.	ADV
cblr-14237	160	5	,	,	PUNCT
cblr-14237	160	6	robert	robert	PROPN
cblr-14237	160	7	bellafiore	bellafiore	PROPN
cblr-14237	160	8	,	,	PUNCT
cblr-14237	160	9	tax	tax	NOUN
cblr-14237	160	10	expenditures	expenditure	NOUN
cblr-14237	160	11	before	before	ADP
cblr-14237	160	12	and	and	CCONJ
cblr-14237	160	13	after	after	ADP
cblr-14237	160	14	the	the	DET
cblr-14237	160	15	tax	tax	NOUN
cblr-14237	160	16	cuts	cut	NOUN
cblr-14237	160	17	and	and	CCONJ
cblr-14237	160	18	jobs	job	NOUN
cblr-14237	160	19	act	act	PROPN
cblr-14237	160	20	,	,	PUNCT
cblr-14237	160	21	tax	tax	NOUN
cblr-14237	160	22	found	find	VERB
cblr-14237	160	23	.	.	PUNCT
cblr-14237	161	1	(	(	PUNCT
cblr-14237	161	2	dec	dec	PROPN
cblr-14237	161	3	.	.	PROPN
cblr-14237	161	4	18	18	NUM
cblr-14237	161	5	,	,	PUNCT
cblr-14237	161	6	2018	2018	NUM
cblr-14237	161	7	)	)	PUNCT
cblr-14237	161	8	,	,	PUNCT
cblr-14237	162	1	https://taxfoundation.org/data/all/federal/tax-expenditures-pre-post-tcja	https://taxfoundation.org/data/all/federal/tax-expenditures-pre-post-tcja	PROPN
cblr-14237	163	1	[	[	X
cblr-14237	163	2	https://perma.cc/cfb2-b6bf	https://perma.cc/cfb2-b6bf	NOUN
cblr-14237	163	3	]	]	X
cblr-14237	163	4	;	;	PUNCT
cblr-14237	163	5	policy	policy	NOUN
cblr-14237	163	6	basics	basic	NOUN
cblr-14237	163	7	:	:	PUNCT
cblr-14237	163	8	federal	federal	ADJ
cblr-14237	163	9	tax	tax	NOUN
cblr-14237	163	10	expenditures	expenditure	NOUN
cblr-14237	163	11	,	,	PUNCT
cblr-14237	163	12	ctr	ctr	PROPN
cblr-14237	163	13	.	.	PUNCT
cblr-14237	164	1	on	on	ADP
cblr-14237	164	2	budget	budget	NOUN
cblr-14237	164	3	&	&	CCONJ
cblr-14237	164	4	pol’y	pol’y	NOUN
cblr-14237	164	5	priorities	priority	NOUN
cblr-14237	164	6	(	(	PUNCT
cblr-14237	164	7	dec	dec	PROPN
cblr-14237	164	8	.	.	PROPN
cblr-14237	164	9	8	8	NUM
cblr-14237	164	10	,	,	PUNCT
cblr-14237	164	11	2020	2020	NUM
cblr-14237	164	12	)	)	PUNCT
cblr-14237	164	13	,	,	PUNCT
cblr-14237	164	14	https://www.cbpp.org/research/policy-basics-federal-tax-expenditures	https://www.cbpp.org/research/policy-basics-federal-tax-expenditures	PROPN
cblr-14237	164	15	;	;	PUNCT
cblr-14237	164	16	frank	frank	PROPN
cblr-14237	164	17	sammartino	sammartino	PROPN
cblr-14237	164	18	&	&	CCONJ
cblr-14237	164	19	eric	eric	PROPN
cblr-14237	164	20	toder	toder	PROPN
cblr-14237	164	21	,	,	PUNCT
cblr-14237	164	22	tax	tax	NOUN
cblr-14237	164	23	expenditure	expenditure	NOUN
cblr-14237	164	24	basics	basic	NOUN
cblr-14237	164	25	,	,	PUNCT
cblr-14237	164	26	tax	tax	NOUN
cblr-14237	164	27	pol’y	pol’y	NOUN
cblr-14237	164	28	ctr	ctr	PROPN
cblr-14237	164	29	.	.	PUNCT
cblr-14237	165	1	(	(	PUNCT
cblr-14237	165	2	jan	jan	PROPN
cblr-14237	165	3	.	.	PROPN
cblr-14237	165	4	22	22	NUM
cblr-14237	165	5	,	,	PUNCT
cblr-14237	165	6	2020	2020	NUM
cblr-14237	165	7	)	)	PUNCT
cblr-14237	165	8	,	,	PUNCT
cblr-14237	165	9	https://www.taxpolicycenter.org/publications/taxexpenditure-basics	https://www.taxpolicycenter.org/publications/taxexpenditure-basic	NOUN
cblr-14237	165	10	[	[	X
cblr-14237	165	11	https://perma.cc/yg9g-8dkn	https://perma.cc/yg9g-8dkn	X
cblr-14237	165	12	]	]	X
cblr-14237	165	13	.	.	PUNCT
cblr-14237	166	1	no	no	INTJ
cblr-14237	166	2	.	.	NOUN
cblr-14237	166	3	2	2	NUM
cblr-14237	166	4	]	]	PUNCT
cblr-14237	166	5	transforming	transform	VERB
cblr-14237	166	6	tax	tax	NOUN
cblr-14237	166	7	expenditures	expenditure	NOUN
cblr-14237	166	8	625	625	NUM
cblr-14237	166	9	provisions	provision	NOUN
cblr-14237	166	10	—	—	PUNCT
cblr-14237	166	11	and	and	CCONJ
cblr-14237	166	12	many	many	ADJ
cblr-14237	166	13	more	more	ADV
cblr-14237	166	14	obscure	obscure	ADJ
cblr-14237	166	15	tax	tax	NOUN
cblr-14237	166	16	expenditures	expenditure	NOUN
cblr-14237	166	17	—	—	PUNCT
cblr-14237	166	18	still	still	ADV
cblr-14237	166	19	stand	stand	VERB
cblr-14237	166	20	.	.	PUNCT
cblr-14237	167	1	these	these	DET
cblr-14237	167	2	tensions	tension	NOUN
cblr-14237	167	3	within	within	ADP
cblr-14237	167	4	terminology	terminology	NOUN
cblr-14237	167	5	—	—	PUNCT
cblr-14237	167	6	that	that	SCONJ
cblr-14237	167	7	tax	tax	NOUN
cblr-14237	167	8	expenditures	expenditure	NOUN
cblr-14237	167	9	are	be	AUX
cblr-14237	167	10	simultaneously	simultaneously	ADV
cblr-14237	167	11	highly	highly	ADV
cblr-14237	167	12	specified	specify	VERB
cblr-14237	167	13	and	and	CCONJ
cblr-14237	167	14	protean	protean	ADJ
cblr-14237	167	15	,	,	PUNCT
cblr-14237	167	16	at	at	ADP
cblr-14237	167	17	once	once	ADV
cblr-14237	167	18	targets	target	NOUN
cblr-14237	167	19	for	for	ADP
cblr-14237	167	20	change	change	NOUN
cblr-14237	167	21	and	and	CCONJ
cblr-14237	167	22	lasting	last	VERB
cblr-14237	167	23	pillars	pillar	NOUN
cblr-14237	167	24	of	of	ADP
cblr-14237	167	25	statutory	statutory	ADJ
cblr-14237	167	26	law31	law31	NOUN
cblr-14237	167	27	—	—	PUNCT
cblr-14237	167	28	were	be	AUX
cblr-14237	167	29	,	,	PUNCT
cblr-14237	167	30	to	to	ADP
cblr-14237	167	31	a	a	DET
cblr-14237	167	32	significant	significant	ADJ
cblr-14237	167	33	extent	extent	NOUN
cblr-14237	167	34	,	,	PUNCT
cblr-14237	167	35	present	present	ADJ
cblr-14237	167	36	from	from	ADP
cblr-14237	167	37	the	the	DET
cblr-14237	167	38	concept	concept	NOUN
cblr-14237	167	39	’s	’s	PART
cblr-14237	167	40	beginnings	beginning	NOUN
cblr-14237	167	41	as	as	ADP
cblr-14237	167	42	a	a	DET
cblr-14237	167	43	policy	policy	NOUN
cblr-14237	167	44	construct	construct	NOUN
cblr-14237	167	45	in	in	ADP
cblr-14237	167	46	the	the	DET
cblr-14237	167	47	1950s	1950	NOUN
cblr-14237	167	48	and	and	CCONJ
cblr-14237	167	49	1960s.32	1960s.32	NUM
cblr-14237	167	50	and	and	CCONJ
cblr-14237	167	51	yet	yet	ADV
cblr-14237	167	52	,	,	PUNCT
cblr-14237	167	53	the	the	DET
cblr-14237	167	54	concept	concept	NOUN
cblr-14237	167	55	has	have	AUX
cblr-14237	167	56	traveled	travel	VERB
cblr-14237	167	57	well	well	ADV
cblr-14237	167	58	over	over	ADP
cblr-14237	167	59	time	time	NOUN
cblr-14237	167	60	,	,	PUNCT
cblr-14237	167	61	both	both	PRON
cblr-14237	167	62	politically33	politically33	VERB
cblr-14237	167	63	and	and	CCONJ
cblr-14237	167	64	as	as	ADP
cblr-14237	167	65	the	the	DET
cblr-14237	167	66	organizing	organizing	NOUN
cblr-14237	167	67	principle	principle	NOUN
cblr-14237	167	68	for	for	ADP
cblr-14237	167	69	a	a	DET
cblr-14237	167	70	robust	robust	ADJ
cblr-14237	167	71	academic	academic	ADJ
cblr-14237	167	72	literature.34	literature.34	NOUN
cblr-14237	167	73	as	as	SCONJ
cblr-14237	167	74	congress	congress	PROPN
cblr-14237	167	75	deploys	deploy	VERB
cblr-14237	167	76	the	the	DET
cblr-14237	167	77	code	code	NOUN
cblr-14237	167	78	increasingly	increasingly	ADV
cblr-14237	167	79	for	for	ADP
cblr-14237	167	80	social	social	ADJ
cblr-14237	167	81	purposes	purpose	NOUN
cblr-14237	167	82	31	31	NUM
cblr-14237	167	83	since	since	SCONJ
cblr-14237	167	84	the	the	DET
cblr-14237	167	85	1980s	1980s	NUM
cblr-14237	167	86	,	,	PUNCT
cblr-14237	167	87	the	the	DET
cblr-14237	167	88	home	home	NOUN
cblr-14237	167	89	mortgage	mortgage	NOUN
cblr-14237	167	90	interest	interest	NOUN
cblr-14237	167	91	deduction	deduction	NOUN
cblr-14237	167	92	has	have	AUX
cblr-14237	167	93	been	be	AUX
cblr-14237	167	94	described	describe	VERB
cblr-14237	167	95	as	as	ADP
cblr-14237	167	96	the	the	DET
cblr-14237	167	97	“	"	PUNCT
cblr-14237	167	98	third	third	ADJ
cblr-14237	167	99	rail	rail	NOUN
cblr-14237	167	100	”	"	PUNCT
cblr-14237	167	101	of	of	ADP
cblr-14237	167	102	u.s	u.s	PROPN
cblr-14237	167	103	.	.	PROPN
cblr-14237	167	104	tax	tax	NOUN
cblr-14237	167	105	reform	reform	NOUN
cblr-14237	167	106	.	.	PUNCT
cblr-14237	168	1	see	see	VERB
cblr-14237	168	2	ventry	ventry	PROPN
cblr-14237	168	3	,	,	PUNCT
cblr-14237	168	4	supra	supra	PROPN
cblr-14237	168	5	note	note	PROPN
cblr-14237	168	6	19	19	NUM
cblr-14237	168	7	,	,	PUNCT
cblr-14237	168	8	at	at	ADP
cblr-14237	168	9	234–35	234–35	NUM
cblr-14237	168	10	(	(	PUNCT
cblr-14237	168	11	providing	provide	VERB
cblr-14237	168	12	a	a	DET
cblr-14237	168	13	list	list	NOUN
cblr-14237	168	14	of	of	ADP
cblr-14237	168	15	rhetoric	rhetoric	NOUN
cblr-14237	168	16	that	that	PRON
cblr-14237	168	17	“	"	PUNCT
cblr-14237	168	18	immunized	immunize	VERB
cblr-14237	168	19	”	"	PUNCT
cblr-14237	168	20	the	the	DET
cblr-14237	168	21	home	home	NOUN
cblr-14237	168	22	mortgage	mortgage	NOUN
cblr-14237	168	23	interest	interest	NOUN
cblr-14237	168	24	deduction	deduction	NOUN
cblr-14237	168	25	from	from	ADP
cblr-14237	168	26	reform	reform	NOUN
cblr-14237	168	27	and	and	CCONJ
cblr-14237	168	28	“	"	PUNCT
cblr-14237	168	29	entrenched	entrench	VERB
cblr-14237	168	30	”	"	PUNCT
cblr-14237	168	31	the	the	DET
cblr-14237	168	32	policy	policy	NOUN
cblr-14237	168	33	over	over	ADP
cblr-14237	168	34	time	time	NOUN
cblr-14237	168	35	)	)	PUNCT
cblr-14237	168	36	.	.	PUNCT
cblr-14237	169	1	32	32	NUM
cblr-14237	169	2	see	see	VERB
cblr-14237	169	3	shaviro	shaviro	NOUN
cblr-14237	169	4	,	,	PUNCT
cblr-14237	169	5	supra	supra	PROPN
cblr-14237	169	6	note	note	NOUN
cblr-14237	169	7	4	4	NUM
cblr-14237	169	8	,	,	PUNCT
cblr-14237	169	9	at	at	ADP
cblr-14237	169	10	199–203	199–203	NUM
cblr-14237	169	11	.	.	PUNCT
cblr-14237	170	1	33	33	NUM
cblr-14237	170	2	for	for	ADP
cblr-14237	170	3	example	example	NOUN
cblr-14237	170	4	,	,	PUNCT
cblr-14237	170	5	the	the	DET
cblr-14237	170	6	first	first	ADJ
cblr-14237	170	7	trump	trump	PROPN
cblr-14237	170	8	administration	administration	NOUN
cblr-14237	170	9	’s	’s	PART
cblr-14237	170	10	signature	signature	NOUN
cblr-14237	170	11	legislative	legislative	ADJ
cblr-14237	170	12	achievement	achievement	NOUN
cblr-14237	170	13	,	,	PUNCT
cblr-14237	170	14	the	the	DET
cblr-14237	170	15	tax	tax	NOUN
cblr-14237	170	16	cuts	cut	NOUN
cblr-14237	170	17	and	and	CCONJ
cblr-14237	170	18	jobs	job	NOUN
cblr-14237	170	19	act	act	NOUN
cblr-14237	170	20	of	of	ADP
cblr-14237	170	21	2017	2017	NUM
cblr-14237	170	22	(	(	PUNCT
cblr-14237	170	23	tcja	tcja	NOUN
cblr-14237	170	24	)	)	PUNCT
cblr-14237	170	25	,	,	PUNCT
cblr-14237	170	26	reduced	reduce	VERB
cblr-14237	170	27	the	the	DET
cblr-14237	170	28	estimated	estimate	VERB
cblr-14237	170	29	revenue	revenue	NOUN
cblr-14237	170	30	lost	lose	VERB
cblr-14237	170	31	to	to	ADP
cblr-14237	170	32	tax	tax	NOUN
cblr-14237	170	33	expenditures	expenditure	NOUN
cblr-14237	170	34	claimed	claim	VERB
cblr-14237	170	35	by	by	ADP
cblr-14237	170	36	rank	rank	NOUN
cblr-14237	170	37	-	-	PUNCT
cblr-14237	170	38	and	and	CCONJ
cblr-14237	170	39	-	-	PUNCT
cblr-14237	170	40	file	file	NOUN
cblr-14237	170	41	taxpayers	taxpayer	NOUN
cblr-14237	170	42	.	.	PUNCT
cblr-14237	171	1	this	this	DET
cblr-14237	171	2	reduction	reduction	NOUN
cblr-14237	171	3	occurred	occur	VERB
cblr-14237	171	4	even	even	ADV
cblr-14237	171	5	though	though	SCONJ
cblr-14237	171	6	the	the	DET
cblr-14237	171	7	total	total	ADJ
cblr-14237	171	8	number	number	NOUN
cblr-14237	171	9	of	of	ADP
cblr-14237	171	10	jctidentified	jctidentified	ADJ
cblr-14237	171	11	tax	tax	NOUN
cblr-14237	171	12	expenditures	expenditure	NOUN
cblr-14237	171	13	increased	increase	VERB
cblr-14237	171	14	.	.	PUNCT
cblr-14237	172	1	the	the	DET
cblr-14237	172	2	tcja	tcja	PROPN
cblr-14237	172	3	accomplished	accomplish	VERB
cblr-14237	172	4	this	this	DET
cblr-14237	172	5	reform	reform	NOUN
cblr-14237	172	6	by	by	ADP
cblr-14237	172	7	doubling	double	VERB
cblr-14237	172	8	the	the	DET
cblr-14237	172	9	standard	standard	ADJ
cblr-14237	172	10	deduction	deduction	NOUN
cblr-14237	172	11	,	,	PUNCT
cblr-14237	172	12	which	which	PRON
cblr-14237	172	13	dramatically	dramatically	ADV
cblr-14237	172	14	reduced	reduce	VERB
cblr-14237	172	15	the	the	DET
cblr-14237	172	16	proportion	proportion	NOUN
cblr-14237	172	17	of	of	ADP
cblr-14237	172	18	taxpayers	taxpayer	NOUN
cblr-14237	172	19	claiming	claim	VERB
cblr-14237	172	20	itemized	itemize	VERB
cblr-14237	172	21	deductions	deduction	NOUN
cblr-14237	172	22	.	.	PUNCT
cblr-14237	173	1	the	the	DET
cblr-14237	173	2	tcja	tcja	NOUN
cblr-14237	173	3	also	also	ADV
cblr-14237	173	4	capped	cap	VERB
cblr-14237	173	5	individuals	individual	NOUN
cblr-14237	173	6	’	’	PART
cblr-14237	173	7	deductions	deduction	NOUN
cblr-14237	173	8	for	for	ADP
cblr-14237	173	9	state	state	NOUN
cblr-14237	173	10	and	and	CCONJ
cblr-14237	173	11	local	local	ADJ
cblr-14237	173	12	taxes	taxis	NOUN
cblr-14237	173	13	and	and	CCONJ
cblr-14237	173	14	prospectively	prospectively	ADV
cblr-14237	173	15	limited	limit	VERB
cblr-14237	173	16	the	the	DET
cblr-14237	173	17	home	home	NOUN
cblr-14237	173	18	mortgage	mortgage	NOUN
cblr-14237	173	19	interest	interest	NOUN
cblr-14237	173	20	deduction	deduction	NOUN
cblr-14237	173	21	for	for	ADP
cblr-14237	173	22	large	large	ADJ
cblr-14237	173	23	borrowings	borrowing	NOUN
cblr-14237	173	24	.	.	PUNCT
cblr-14237	174	1	eric	eric	PROPN
cblr-14237	174	2	toder	toder	PROPN
cblr-14237	174	3	,	,	PUNCT
cblr-14237	174	4	the	the	DET
cblr-14237	174	5	tax	tax	NOUN
cblr-14237	174	6	cuts	cut	NOUN
cblr-14237	174	7	and	and	CCONJ
cblr-14237	174	8	jobs	job	NOUN
cblr-14237	174	9	act	act	VERB
cblr-14237	174	10	reduced	reduce	VERB
cblr-14237	174	11	tax	tax	NOUN
cblr-14237	174	12	expenditures	expenditure	NOUN
cblr-14237	174	13	but	but	CCONJ
cblr-14237	174	14	by	by	ADP
cblr-14237	174	15	much	much	ADV
cblr-14237	174	16	less	less	ADJ
cblr-14237	174	17	than	than	ADP
cblr-14237	174	18	the	the	DET
cblr-14237	174	19	1986	1986	NUM
cblr-14237	174	20	tax	tax	NOUN
cblr-14237	174	21	reform	reform	NOUN
cblr-14237	174	22	act	act	PROPN
cblr-14237	174	23	,	,	PUNCT
cblr-14237	174	24	tax	tax	NOUN
cblr-14237	174	25	pol’y	pol’y	NOUN
cblr-14237	174	26	ctr	ctr	PROPN
cblr-14237	174	27	.	.	PUNCT
cblr-14237	175	1	(	(	PUNCT
cblr-14237	175	2	dec	dec	PROPN
cblr-14237	175	3	.	.	PROPN
cblr-14237	175	4	10	10	NUM
cblr-14237	175	5	,	,	PUNCT
cblr-14237	175	6	2019	2019	NUM
cblr-14237	175	7	)	)	PUNCT
cblr-14237	175	8	,	,	PUNCT
cblr-14237	175	9	https://taxpolicycenter.org/taxvox/tax-cuts-and-jobs-act-reduced-taxexpenditures-much-less-1986-tax-reform-act	https://taxpolicycenter.org/taxvox/tax-cuts-and-jobs-act-reduced-taxexpenditures-much-less-1986-tax-reform-act	NOUN
cblr-14237	175	10	[	[	X
cblr-14237	175	11	https://perma.cc/ku73kfz6	https://perma.cc/ku73kfz6	X
cblr-14237	175	12	]	]	X
cblr-14237	175	13	.	.	PUNCT
cblr-14237	176	1	similarly	similarly	ADV
cblr-14237	176	2	,	,	PUNCT
cblr-14237	176	3	the	the	DET
cblr-14237	176	4	biden	biden	PROPN
cblr-14237	176	5	administration	administration	PROPN
cblr-14237	176	6	’s	’s	PART
cblr-14237	176	7	2025	2025	NUM
cblr-14237	176	8	budget	budget	NOUN
cblr-14237	176	9	advocated	advocate	VERB
cblr-14237	176	10	eliminating	eliminate	VERB
cblr-14237	176	11	various	various	ADJ
cblr-14237	176	12	“	"	PUNCT
cblr-14237	176	13	loopholes	loophole	NOUN
cblr-14237	176	14	”	"	PUNCT
cblr-14237	176	15	that	that	PRON
cblr-14237	176	16	benefit	benefit	VERB
cblr-14237	176	17	high	high	ADJ
cblr-14237	176	18	earners	earner	NOUN
cblr-14237	176	19	.	.	PUNCT
cblr-14237	177	1	the	the	DET
cblr-14237	177	2	biden	biden	PROPN
cblr-14237	177	3	administration	administration	PROPN
cblr-14237	177	4	’s	’s	PART
cblr-14237	177	5	2025	2025	NUM
cblr-14237	177	6	budget	budget	NOUN
cblr-14237	177	7	also	also	ADV
cblr-14237	177	8	proposed	propose	VERB
cblr-14237	177	9	expanding	expand	VERB
cblr-14237	177	10	tax	tax	NOUN
cblr-14237	177	11	expenditures	expenditure	NOUN
cblr-14237	177	12	for	for	ADP
cblr-14237	177	13	housing	housing	NOUN
cblr-14237	177	14	.	.	PUNCT
cblr-14237	178	1	see	see	VERB
cblr-14237	178	2	off	off	ADP
cblr-14237	178	3	.	.	PUNCT
cblr-14237	179	1	of	of	ADP
cblr-14237	179	2	mgmt	mgmt	PROPN
cblr-14237	179	3	&	&	CCONJ
cblr-14237	179	4	budget	budget	PROPN
cblr-14237	179	5	,	,	PUNCT
cblr-14237	179	6	budget	budget	NOUN
cblr-14237	179	7	of	of	ADP
cblr-14237	179	8	the	the	DET
cblr-14237	179	9	u.s	u.s	PROPN
cblr-14237	179	10	.	.	PROPN
cblr-14237	179	11	government	government	NOUN
cblr-14237	179	12	,	,	PUNCT
cblr-14237	179	13	fiscal	fiscal	ADJ
cblr-14237	179	14	year	year	NOUN
cblr-14237	179	15	2025	2025	NUM
cblr-14237	179	16	,	,	PUNCT
cblr-14237	179	17	at	at	ADP
cblr-14237	179	18	90	90	NUM
cblr-14237	179	19	(	(	PUNCT
cblr-14237	179	20	2024	2024	NUM
cblr-14237	179	21	)	)	PUNCT
cblr-14237	179	22	(	(	PUNCT
cblr-14237	179	23	“	"	PUNCT
cblr-14237	179	24	the	the	DET
cblr-14237	179	25	budget	budget	NOUN
cblr-14237	179	26	expands	expand	VERB
cblr-14237	179	27	the	the	DET
cblr-14237	179	28	existing	exist	VERB
cblr-14237	179	29	low	low	ADJ
cblr-14237	179	30	-	-	PUNCT
cblr-14237	179	31	income	income	NOUN
cblr-14237	179	32	housing	housing	NOUN
cblr-14237	179	33	tax	tax	NOUN
cblr-14237	179	34	credit	credit	NOUN
cblr-14237	179	35	and	and	CCONJ
cblr-14237	179	36	proposes	propose	VERB
cblr-14237	179	37	a	a	DET
cblr-14237	179	38	new	new	ADJ
cblr-14237	179	39	neighborhood	neighborhood	NOUN
cblr-14237	179	40	homes	home	NOUN
cblr-14237	179	41	tax	tax	NOUN
cblr-14237	179	42	credit	credit	NOUN
cblr-14237	179	43	.	.	PUNCT
cblr-14237	179	44	”	"	PUNCT
cblr-14237	179	45	)	)	PUNCT
cblr-14237	179	46	.	.	PUNCT
cblr-14237	180	1	34	34	NUM
cblr-14237	180	2	see	see	VERB
cblr-14237	180	3	,	,	PUNCT
cblr-14237	180	4	e.g.	e.g.	ADV
cblr-14237	180	5	,	,	PUNCT
cblr-14237	180	6	special	special	ADJ
cblr-14237	180	7	issue	issue	NOUN
cblr-14237	180	8	on	on	ADP
cblr-14237	180	9	economic	economic	ADJ
cblr-14237	180	10	analysis	analysis	NOUN
cblr-14237	180	11	of	of	ADP
cblr-14237	180	12	tax	tax	NOUN
cblr-14237	180	13	expenditures	expenditure	NOUN
cblr-14237	180	14	,	,	PUNCT
cblr-14237	180	15	64	64	NUM
cblr-14237	180	16	nat	nat	NOUN
cblr-14237	180	17	.	.	PUNCT
cblr-14237	181	1	tax	tax	PROPN
cblr-14237	181	2	j.	j.	PROPN
cblr-14237	181	3	451	451	NUM
cblr-14237	181	4	(	(	PUNCT
cblr-14237	181	5	2011	2011	NUM
cblr-14237	181	6	)	)	PUNCT
cblr-14237	181	7	.	.	PUNCT
cblr-14237	182	1	for	for	ADP
cblr-14237	182	2	a	a	DET
cblr-14237	182	3	brief	brief	ADJ
cblr-14237	182	4	history	history	NOUN
cblr-14237	182	5	of	of	ADP
cblr-14237	182	6	tax	tax	NOUN
cblr-14237	182	7	expenditures	expenditure	NOUN
cblr-14237	182	8	in	in	ADP
cblr-14237	182	9	policy	policy	NOUN
cblr-14237	182	10	and	and	CCONJ
cblr-14237	182	11	political	political	ADJ
cblr-14237	182	12	debates	debate	NOUN
cblr-14237	182	13	,	,	PUNCT
cblr-14237	182	14	see	see	VERB
cblr-14237	182	15	c.	c.	PROPN
cblr-14237	182	16	eugene	eugene	PROPN
cblr-14237	182	17	steuerle	steuerle	PROPN
cblr-14237	182	18	,	,	PUNCT
cblr-14237	182	19	the	the	DET
cblr-14237	182	20	new	new	ADJ
cblr-14237	182	21	old	old	ADJ
cblr-14237	182	22	tax	tax	NOUN
cblr-14237	182	23	expenditure	expenditure	NOUN
cblr-14237	182	24	debate	debate	NOUN
cblr-14237	182	25	,	,	PUNCT
cblr-14237	182	26	part	part	NOUN
cblr-14237	182	27	1	1	NUM
cblr-14237	182	28	,	,	PUNCT
cblr-14237	182	29	95	95	NUM
cblr-14237	182	30	tax	tax	NOUN
cblr-14237	182	31	notes	note	NOUN
cblr-14237	182	32	1521	1521	NUM
cblr-14237	182	33	(	(	PUNCT
cblr-14237	182	34	june	june	PROPN
cblr-14237	182	35	3	3	NUM
cblr-14237	182	36	,	,	PUNCT
cblr-14237	182	37	2002	2002	NUM
cblr-14237	182	38	)	)	PUNCT
cblr-14237	182	39	;	;	PUNCT
cblr-14237	182	40	c.	c.	PROPN
cblr-14237	182	41	eugene	eugene	PROPN
cblr-14237	182	42	steuerle	steuerle	PROPN
cblr-14237	182	43	,	,	PUNCT
cblr-14237	182	44	the	the	DET
cblr-14237	182	45	new	new	ADJ
cblr-14237	182	46	old	old	ADJ
cblr-14237	182	47	tax	tax	NOUN
cblr-14237	182	48	expenditure	expenditure	NOUN
cblr-14237	182	49	debate	debate	NOUN
cblr-14237	182	50	,	,	PUNCT
cblr-14237	182	51	part	part	NOUN
cblr-14237	182	52	2	2	NUM
cblr-14237	182	53	,	,	PUNCT
cblr-14237	182	54	95	95	NUM
cblr-14237	182	55	tax	tax	NOUN
cblr-14237	182	56	notes	note	NOUN
cblr-14237	182	57	1671	1671	NUM
cblr-14237	182	58	(	(	PUNCT
cblr-14237	182	59	june	june	PROPN
cblr-14237	182	60	10	10	NUM
cblr-14237	182	61	,	,	PUNCT
cblr-14237	182	62	2002	2002	NUM
cblr-14237	182	63	)	)	PUNCT
cblr-14237	182	64	;	;	PUNCT
cblr-14237	182	65	c.	c.	PROPN
cblr-14237	182	66	eugene	eugene	PROPN
cblr-14237	182	67	steuerle	steuerle	PROPN
cblr-14237	182	68	,	,	PUNCT
cblr-14237	182	69	the	the	DET
cblr-14237	182	70	new	new	ADJ
cblr-14237	182	71	old	old	ADJ
cblr-14237	182	72	tax	tax	NOUN
cblr-14237	182	73	expenditure	expenditure	NOUN
cblr-14237	182	74	debate	debate	NOUN
cblr-14237	182	75	,	,	PUNCT
cblr-14237	182	76	part	part	NOUN
cblr-14237	182	77	3	3	NUM
cblr-14237	182	78	,	,	PUNCT
cblr-14237	182	79	95	95	NUM
cblr-14237	182	80	tax	tax	NOUN
cblr-14237	182	81	notes	note	NOUN
cblr-14237	182	82	1817	1817	NUM
cblr-14237	182	83	(	(	PUNCT
cblr-14237	182	84	june	june	PROPN
cblr-14237	182	85	17	17	NUM
cblr-14237	182	86	,	,	PUNCT
cblr-14237	182	87	2002	2002	NUM
cblr-14237	182	88	)	)	PUNCT
cblr-14237	183	1	[	[	X
cblr-14237	183	2	hereinafter	hereinafter	NOUN
cblr-14237	183	3	steuerle	steuerle	NOUN
cblr-14237	183	4	,	,	PUNCT
cblr-14237	183	5	part	part	NOUN
cblr-14237	183	6	3	3	NUM
cblr-14237	183	7	]	]	PUNCT
cblr-14237	183	8	.	.	PUNCT
cblr-14237	183	9	626	626	NUM
cblr-14237	183	10	columbia	columbia	PROPN
cblr-14237	183	11	business	business	NOUN
cblr-14237	183	12	law	law	NOUN
cblr-14237	183	13	review	review	NOUN
cblr-14237	183	14	[	[	X
cblr-14237	183	15	vol	vol	NOUN
cblr-14237	183	16	.	.	NOUN
cblr-14237	183	17	2024	2024	NUM
cblr-14237	183	18	within	within	ADP
cblr-14237	183	19	the	the	DET
cblr-14237	183	20	individual	individual	ADJ
cblr-14237	183	21	income	income	NOUN
cblr-14237	183	22	tax	tax	NOUN
cblr-14237	183	23	system,35	system,35	PROPN
cblr-14237	183	24	tax	tax	NOUN
cblr-14237	183	25	expenditures	expenditure	NOUN
cblr-14237	183	26	are	be	AUX
cblr-14237	183	27	“	"	PUNCT
cblr-14237	183	28	everywhere	everywhere	ADV
cblr-14237	183	29	and	and	CCONJ
cblr-14237	183	30	organizing	organize	VERB
cblr-14237	183	31	everything	everything	PRON
cblr-14237	183	32	.	.	PUNCT
cblr-14237	184	1	”36	”36	PROPN
cblr-14237	185	1	but	but	CCONJ
cblr-14237	185	2	,	,	PUNCT
cblr-14237	185	3	as	as	ADP
cblr-14237	185	4	a	a	DET
cblr-14237	185	5	concept	concept	NOUN
cblr-14237	185	6	,	,	PUNCT
cblr-14237	185	7	tax	tax	NOUN
cblr-14237	185	8	expenditures	expenditure	NOUN
cblr-14237	185	9	are	be	AUX
cblr-14237	185	10	also	also	ADV
cblr-14237	185	11	somewhat	somewhat	ADV
cblr-14237	185	12	diluted	dilute	VERB
cblr-14237	185	13	in	in	ADP
cblr-14237	185	14	their	their	PRON
cblr-14237	185	15	intellectual	intellectual	ADJ
cblr-14237	185	16	coherence	coherence	NOUN
cblr-14237	185	17	,	,	PUNCT
cblr-14237	185	18	“	"	PUNCT
cblr-14237	185	19	like	like	ADP
cblr-14237	185	20	a	a	DET
cblr-14237	185	21	nova	nova	PROPN
cblr-14237	185	22	entering	enter	VERB
cblr-14237	185	23	its	its	PRON
cblr-14237	185	24	red	red	ADJ
cblr-14237	185	25	giant	giant	ADJ
cblr-14237	185	26	phase	phase	NOUN
cblr-14237	185	27	.	.	PUNCT
cblr-14237	186	1	”37	”37	ADP
cblr-14237	186	2	this	this	DET
cblr-14237	186	3	part	part	NOUN
cblr-14237	186	4	outlines	outline	VERB
cblr-14237	186	5	various	various	ADJ
cblr-14237	186	6	conceptual	conceptual	ADJ
cblr-14237	186	7	approaches	approach	NOUN
cblr-14237	186	8	to	to	ADP
cblr-14237	186	9	tax	tax	NOUN
cblr-14237	186	10	expenditures	expenditure	NOUN
cblr-14237	186	11	,	,	PUNCT
cblr-14237	186	12	then	then	ADV
cblr-14237	186	13	proposes	propose	VERB
cblr-14237	186	14	a	a	DET
cblr-14237	186	15	structural	structural	ADJ
cblr-14237	186	16	definition	definition	NOUN
cblr-14237	186	17	for	for	ADP
cblr-14237	186	18	tax	tax	NOUN
cblr-14237	186	19	expenditures	expenditure	NOUN
cblr-14237	186	20	that	that	PRON
cblr-14237	186	21	highlights	highlight	VERB
cblr-14237	186	22	the	the	DET
cblr-14237	186	23	interplay	interplay	NOUN
cblr-14237	186	24	between	between	ADP
cblr-14237	186	25	the	the	DET
cblr-14237	186	26	tax	tax	NOUN
cblr-14237	186	27	base	base	NOUN
cblr-14237	186	28	and	and	CCONJ
cblr-14237	186	29	statutory	statutory	ADJ
cblr-14237	186	30	rates	rate	NOUN
cblr-14237	186	31	.	.	PUNCT
cblr-14237	187	1	a.	a.	NOUN
cblr-14237	187	2	loophole	loophole	PROPN
cblr-14237	187	3	rhetoric	rhetoric	NOUN
cblr-14237	187	4	since	since	SCONJ
cblr-14237	187	5	the	the	DET
cblr-14237	187	6	advent	advent	NOUN
cblr-14237	187	7	of	of	ADP
cblr-14237	187	8	the	the	DET
cblr-14237	187	9	modern	modern	ADJ
cblr-14237	187	10	income	income	NOUN
cblr-14237	187	11	tax	tax	NOUN
cblr-14237	187	12	in	in	ADP
cblr-14237	187	13	the	the	DET
cblr-14237	187	14	early	early	ADJ
cblr-14237	187	15	twentieth	twentieth	ADJ
cblr-14237	187	16	century	century	NOUN
cblr-14237	187	17	,	,	PUNCT
cblr-14237	187	18	colloquial	colloquial	ADJ
cblr-14237	187	19	understandings	understanding	NOUN
cblr-14237	187	20	of	of	ADP
cblr-14237	187	21	tax	tax	NOUN
cblr-14237	187	22	“	"	PUNCT
cblr-14237	187	23	loopholes	loophole	NOUN
cblr-14237	187	24	”	"	PUNCT
cblr-14237	187	25	have	have	AUX
cblr-14237	187	26	motivated	motivate	VERB
cblr-14237	187	27	calls	call	NOUN
cblr-14237	187	28	for	for	ADP
cblr-14237	187	29	legal	legal	ADJ
cblr-14237	187	30	change.38	change.38	NOUN
cblr-14237	187	31	although	although	SCONJ
cblr-14237	187	32	the	the	DET
cblr-14237	187	33	category	category	NOUN
cblr-14237	187	34	of	of	ADP
cblr-14237	187	35	loopholes	loophole	NOUN
cblr-14237	187	36	is	be	AUX
cblr-14237	187	37	not	not	PART
cblr-14237	187	38	coextensive	coextensive	ADJ
cblr-14237	187	39	with	with	ADP
cblr-14237	187	40	tax	tax	NOUN
cblr-14237	187	41	expenditures,39	expenditures,39	NOUN
cblr-14237	187	42	the	the	DET
cblr-14237	187	43	two	two	NUM
cblr-14237	187	44	terms	term	NOUN
cblr-14237	187	45	have	have	VERB
cblr-14237	187	46	similar	similar	ADJ
cblr-14237	187	47	negative	negative	ADJ
cblr-14237	187	48	valence	valence	NOUN
cblr-14237	187	49	when	when	SCONJ
cblr-14237	187	50	the	the	DET
cblr-14237	187	51	stakes	stake	NOUN
cblr-14237	187	52	involve	involve	VERB
cblr-14237	187	53	reform.40	reform.40	PROPN
cblr-14237	187	54	congress	congress	PROPN
cblr-14237	187	55	enables	enable	VERB
cblr-14237	187	56	loopholes	loophole	NOUN
cblr-14237	187	57	35	35	NUM
cblr-14237	187	58	see	see	VERB
cblr-14237	187	59	weisbach	weisbach	NOUN
cblr-14237	187	60	&	&	CCONJ
cblr-14237	187	61	nussim	nussim	PROPN
cblr-14237	187	62	,	,	PUNCT
cblr-14237	187	63	supra	supra	PROPN
cblr-14237	187	64	note	note	NOUN
cblr-14237	187	65	27	27	NUM
cblr-14237	187	66	,	,	PUNCT
cblr-14237	187	67	at	at	ADP
cblr-14237	187	68	997–98	997–98	PROPN
cblr-14237	187	69	(	(	PUNCT
cblr-14237	187	70	describing	describe	VERB
cblr-14237	187	71	an	an	DET
cblr-14237	187	72	increase	increase	NOUN
cblr-14237	187	73	over	over	ADP
cblr-14237	187	74	time	time	NOUN
cblr-14237	187	75	in	in	ADP
cblr-14237	187	76	“	"	PUNCT
cblr-14237	187	77	[	[	X
cblr-14237	187	78	s]ocial	s]ocial	ADJ
cblr-14237	187	79	tax	tax	NOUN
cblr-14237	187	80	expenditures	expenditure	NOUN
cblr-14237	187	81	”	"	PUNCT
cblr-14237	187	82	)	)	PUNCT
cblr-14237	187	83	;	;	PUNCT
cblr-14237	187	84	see	see	VERB
cblr-14237	187	85	generally	generally	ADV
cblr-14237	187	86	steuerle	steuerle	NOUN
cblr-14237	187	87	,	,	PUNCT
cblr-14237	187	88	part	part	NOUN
cblr-14237	187	89	3	3	NUM
cblr-14237	187	90	,	,	PUNCT
cblr-14237	187	91	supra	supra	PROPN
cblr-14237	187	92	note	note	NOUN
cblr-14237	187	93	34	34	NUM
cblr-14237	187	94	(	(	PUNCT
cblr-14237	187	95	“	"	PUNCT
cblr-14237	187	96	by	by	ADP
cblr-14237	187	97	the	the	DET
cblr-14237	187	98	beginning	beginning	NOUN
cblr-14237	187	99	of	of	ADP
cblr-14237	187	100	the	the	DET
cblr-14237	187	101	21st	21st	ADJ
cblr-14237	187	102	century	century	NOUN
cblr-14237	187	103	,	,	PUNCT
cblr-14237	187	104	[	[	X
cblr-14237	187	105	there	there	PRON
cblr-14237	187	106	emerged	emerge	VERB
cblr-14237	187	107	]	]	PUNCT
cblr-14237	187	108	a	a	DET
cblr-14237	187	109	set	set	NOUN
cblr-14237	187	110	of	of	ADP
cblr-14237	187	111	tax	tax	NOUN
cblr-14237	187	112	expenditures	expenditure	NOUN
cblr-14237	187	113	that	that	PRON
cblr-14237	187	114	is	be	AUX
cblr-14237	187	115	much	much	ADV
cblr-14237	187	116	more	more	ADV
cblr-14237	187	117	geared	gear	VERB
cblr-14237	187	118	toward	toward	ADP
cblr-14237	187	119	social	social	ADJ
cblr-14237	187	120	spending	spending	NOUN
cblr-14237	187	121	than	than	ADP
cblr-14237	187	122	business	business	NOUN
cblr-14237	187	123	and	and	CCONJ
cblr-14237	187	124	investment	investment	NOUN
cblr-14237	187	125	expenditures	expenditure	NOUN
cblr-14237	187	126	.	.	PUNCT
cblr-14237	187	127	”	"	PUNCT
cblr-14237	187	128	)	)	PUNCT
cblr-14237	187	129	.	.	PUNCT
cblr-14237	188	1	36	36	NUM
cblr-14237	188	2	this	this	DET
cblr-14237	188	3	language	language	NOUN
cblr-14237	188	4	,	,	PUNCT
cblr-14237	188	5	not	not	PART
cblr-14237	188	6	originally	originally	ADV
cblr-14237	188	7	applied	apply	VERB
cblr-14237	188	8	to	to	ADP
cblr-14237	188	9	tax	tax	NOUN
cblr-14237	188	10	expenditures	expenditure	NOUN
cblr-14237	188	11	,	,	PUNCT
cblr-14237	188	12	is	be	AUX
cblr-14237	188	13	from	from	ADP
cblr-14237	188	14	daniel	daniel	PROPN
cblr-14237	188	15	t.	t.	PROPN
cblr-14237	188	16	rogers	rogers	PROPN
cblr-14237	188	17	,	,	PUNCT
cblr-14237	188	18	republicanism	republicanism	NOUN
cblr-14237	188	19	:	:	PUNCT
cblr-14237	188	20	the	the	DET
cblr-14237	188	21	career	career	NOUN
cblr-14237	188	22	of	of	ADP
cblr-14237	188	23	a	a	DET
cblr-14237	188	24	concept	concept	NOUN
cblr-14237	188	25	,	,	PUNCT
cblr-14237	188	26	79	79	NUM
cblr-14237	188	27	j.	j.	PROPN
cblr-14237	188	28	am	am	PROPN
cblr-14237	188	29	.	.	PUNCT
cblr-14237	189	1	hist	hist	PROPN
cblr-14237	189	2	.	.	PUNCT
cblr-14237	190	1	11	11	NUM
cblr-14237	190	2	,	,	PUNCT
cblr-14237	190	3	11	11	NUM
cblr-14237	190	4	(	(	PUNCT
cblr-14237	190	5	1992	1992	NUM
cblr-14237	190	6	)	)	PUNCT
cblr-14237	190	7	.	.	PUNCT
cblr-14237	191	1	37	37	NUM
cblr-14237	192	1	i	i	PRON
cblr-14237	192	2	d.	d.	PROPN
cblr-14237	192	3	38	38	NUM
cblr-14237	192	4	see	see	VERB
cblr-14237	192	5	,	,	PUNCT
cblr-14237	192	6	e.g.	e.g.	ADV
cblr-14237	192	7	,	,	PUNCT
cblr-14237	192	8	two	two	NUM
cblr-14237	192	9	reports	report	NOUN
cblr-14237	192	10	on	on	ADP
cblr-14237	192	11	tax	tax	NOUN
cblr-14237	192	12	,	,	PUNCT
cblr-14237	192	13	the	the	DET
cblr-14237	192	14	washington	washington	PROPN
cblr-14237	192	15	post	post	PROPN
cblr-14237	192	16	,	,	PUNCT
cblr-14237	192	17	mar	mar	PROPN
cblr-14237	192	18	.	.	PROPN
cblr-14237	192	19	15	15	NUM
cblr-14237	192	20	,	,	PUNCT
cblr-14237	192	21	1912	1912	NUM
cblr-14237	192	22	,	,	PUNCT
cblr-14237	192	23	at	at	ADP
cblr-14237	192	24	4	4	NUM
cblr-14237	192	25	(	(	PUNCT
cblr-14237	192	26	noting	note	VERB
cblr-14237	192	27	opponents	opponent	NOUN
cblr-14237	192	28	’	'	PUNCT
cblr-14237	192	29	critiques	critique	NOUN
cblr-14237	192	30	of	of	ADP
cblr-14237	192	31	a	a	DET
cblr-14237	192	32	pre	pre	ADJ
cblr-14237	192	33	-	-	ADJ
cblr-14237	192	34	sixteenth	sixteenth	ADJ
cblr-14237	192	35	-	-	PUNCT
cblr-14237	192	36	amendment	amendment	NOUN
cblr-14237	192	37	incomebased	incomebase	VERB
cblr-14237	192	38	excise	excise	NOUN
cblr-14237	192	39	tax	tax	NOUN
cblr-14237	192	40	proposal	proposal	NOUN
cblr-14237	192	41	as	as	ADP
cblr-14237	192	42	“	"	PUNCT
cblr-14237	192	43	crudely	crudely	ADV
cblr-14237	192	44	drawn	draw	VERB
cblr-14237	192	45	and	and	CCONJ
cblr-14237	192	46	afford[ing	afford[e	VERB
cblr-14237	192	47	]	]	PUNCT
cblr-14237	192	48	many	many	ADJ
cblr-14237	192	49	loopholes	loophole	NOUN
cblr-14237	192	50	for	for	ADP
cblr-14237	192	51	the	the	DET
cblr-14237	192	52	evasion	evasion	NOUN
cblr-14237	192	53	of	of	ADP
cblr-14237	192	54	the	the	DET
cblr-14237	192	55	taxes	taxis	NOUN
cblr-14237	192	56	sought	seek	VERB
cblr-14237	192	57	to	to	PART
cblr-14237	192	58	be	be	AUX
cblr-14237	192	59	imposed	impose	VERB
cblr-14237	192	60	”	"	PUNCT
cblr-14237	192	61	)	)	PUNCT
cblr-14237	192	62	;	;	PUNCT
cblr-14237	192	63	see	see	VERB
cblr-14237	192	64	generally	generally	ADV
cblr-14237	192	65	lawrence	lawrence	PROPN
cblr-14237	192	66	zelenak	zelenak	PROPN
cblr-14237	192	67	,	,	PUNCT
cblr-14237	192	68	figuring	figure	VERB
cblr-14237	192	69	out	out	ADP
cblr-14237	192	70	the	the	DET
cblr-14237	192	71	tax	tax	NOUN
cblr-14237	192	72	:	:	PUNCT
cblr-14237	192	73	congress	congress	PROPN
cblr-14237	192	74	,	,	PUNCT
cblr-14237	192	75	treasury	treasury	NOUN
cblr-14237	192	76	,	,	PUNCT
cblr-14237	192	77	and	and	CCONJ
cblr-14237	192	78	the	the	DET
cblr-14237	192	79	design	design	NOUN
cblr-14237	192	80	of	of	ADP
cblr-14237	192	81	the	the	DET
cblr-14237	192	82	early	early	ADJ
cblr-14237	192	83	modern	modern	ADJ
cblr-14237	192	84	income	income	NOUN
cblr-14237	192	85	tax	tax	NOUN
cblr-14237	192	86	(	(	PUNCT
cblr-14237	192	87	2018	2018	NUM
cblr-14237	192	88	)	)	PUNCT
cblr-14237	192	89	(	(	PUNCT
cblr-14237	192	90	establishing	establish	VERB
cblr-14237	192	91	the	the	DET
cblr-14237	192	92	legislative	legislative	ADJ
cblr-14237	192	93	and	and	CCONJ
cblr-14237	192	94	administrative	administrative	ADJ
cblr-14237	192	95	development	development	NOUN
cblr-14237	192	96	of	of	ADP
cblr-14237	192	97	the	the	DET
cblr-14237	192	98	early	early	ADJ
cblr-14237	192	99	u.s	u.s	PROPN
cblr-14237	192	100	.	.	PROPN
cblr-14237	192	101	income	income	NOUN
cblr-14237	192	102	tax	tax	NOUN
cblr-14237	192	103	)	)	PUNCT
cblr-14237	192	104	.	.	PUNCT
cblr-14237	193	1	39	39	NUM
cblr-14237	193	2	see	see	VERB
cblr-14237	193	3	heather	heather	PROPN
cblr-14237	193	4	m.	m.	NOUN
cblr-14237	193	5	field	field	NOUN
cblr-14237	193	6	,	,	PUNCT
cblr-14237	193	7	a	a	DET
cblr-14237	193	8	taxonomy	taxonomy	NOUN
cblr-14237	193	9	for	for	ADP
cblr-14237	193	10	tax	tax	NOUN
cblr-14237	193	11	loopholes	loophole	NOUN
cblr-14237	193	12	,	,	PUNCT
cblr-14237	193	13	55	55	NUM
cblr-14237	193	14	hous	hous	ADJ
cblr-14237	193	15	.	.	PUNCT
cblr-14237	194	1	l.	l.	PROPN
cblr-14237	194	2	rev	rev	PROPN
cblr-14237	194	3	.	.	PROPN
cblr-14237	194	4	545	545	NUM
cblr-14237	194	5	,	,	PUNCT
cblr-14237	194	6	554	554	NUM
cblr-14237	194	7	(	(	PUNCT
cblr-14237	194	8	2018	2018	NUM
cblr-14237	194	9	)	)	PUNCT
cblr-14237	194	10	.	.	PUNCT
cblr-14237	195	1	40	40	NUM
cblr-14237	195	2	see	see	VERB
cblr-14237	195	3	boris	boris	PROPN
cblr-14237	195	4	i.	i.	PROPN
cblr-14237	195	5	bittker	bittker	PROPN
cblr-14237	195	6	,	,	PUNCT
cblr-14237	195	7	income	income	NOUN
cblr-14237	195	8	tax	tax	NOUN
cblr-14237	195	9	“	"	PUNCT
cblr-14237	195	10	loopholes	loophole	NOUN
cblr-14237	195	11	”	"	PUNCT
cblr-14237	195	12	and	and	CCONJ
cblr-14237	195	13	political	political	ADJ
cblr-14237	195	14	rhetoric	rhetoric	NOUN
cblr-14237	195	15	,	,	PUNCT
cblr-14237	195	16	71	71	NUM
cblr-14237	195	17	mich	mich	X
cblr-14237	195	18	.	.	PUNCT
cblr-14237	196	1	l.	l.	PROPN
cblr-14237	196	2	rev	rev	PROPN
cblr-14237	196	3	.	.	PROPN
cblr-14237	196	4	1099	1099	NUM
cblr-14237	196	5	,	,	PUNCT
cblr-14237	196	6	1112–14	1112–14	NUM
cblr-14237	196	7	(	(	PUNCT
cblr-14237	196	8	1973	1973	NUM
cblr-14237	196	9	)	)	PUNCT
cblr-14237	196	10	(	(	PUNCT
cblr-14237	196	11	noting	note	VERB
cblr-14237	196	12	that	that	SCONJ
cblr-14237	196	13	linguistic	linguistic	ADJ
cblr-14237	196	14	substitutes	substitute	NOUN
cblr-14237	196	15	“	"	PUNCT
cblr-14237	196	16	for	for	ADP
cblr-14237	196	17	‘	'	PUNCT
cblr-14237	196	18	tax	tax	NOUN
cblr-14237	196	19	loopholes	loophole	NOUN
cblr-14237	196	20	’	'	PUNCT
cblr-14237	196	21	to	to	PART
cblr-14237	196	22	avoid	avoid	VERB
cblr-14237	196	23	[	[	PUNCT
cblr-14237	196	24	the	the	DET
cblr-14237	196	25	term	term	NOUN
cblr-14237	196	26	’s	’s	PART
cblr-14237	196	27	]	]	PUNCT
cblr-14237	196	28	pejorative	pejorative	ADJ
cblr-14237	196	29	connotation	connotation	NOUN
cblr-14237	196	30	.	.	PUNCT
cblr-14237	196	31	.	.	PUNCT
cblr-14237	196	32	.	.	PUNCT
cblr-14237	197	1	rarely	rarely	ADV
cblr-14237	197	2	achieve	achieve	VERB
cblr-14237	197	3	[	[	X
cblr-14237	197	4	]	]	X
cblr-14237	197	5	”	"	PUNCT
cblr-14237	197	6	that	that	SCONJ
cblr-14237	197	7	objective	objective	NOUN
cblr-14237	197	8	)	)	PUNCT
cblr-14237	197	9	.	.	PUNCT
cblr-14237	198	1	the	the	DET
cblr-14237	198	2	biden	biden	PROPN
cblr-14237	198	3	administration	administration	PROPN
cblr-14237	198	4	’s	’s	PART
cblr-14237	198	5	2025	2025	NUM
cblr-14237	198	6	budget	budget	NOUN
cblr-14237	198	7	referred	refer	VERB
cblr-14237	198	8	to	to	ADP
cblr-14237	198	9	some	some	DET
cblr-14237	198	10	tax	tax	NOUN
cblr-14237	198	11	expenditures	expenditure	NOUN
cblr-14237	198	12	as	as	ADP
cblr-14237	198	13	“	"	PUNCT
cblr-14237	198	14	loopholes	loophole	NOUN
cblr-14237	198	15	.	.	PUNCT
cblr-14237	198	16	”	"	PUNCT
cblr-14237	199	1	see	see	VERB
cblr-14237	199	2	off	off	ADP
cblr-14237	199	3	.	.	PUNCT
cblr-14237	200	1	mgmt	mgmt	PROPN
cblr-14237	200	2	.	.	PROPN
cblr-14237	200	3	&	&	CCONJ
cblr-14237	200	4	budget	budget	PROPN
cblr-14237	200	5	,	,	PUNCT
cblr-14237	200	6	supra	supra	PROPN
cblr-14237	200	7	note	note	PROPN
cblr-14237	200	8	33	33	NUM
cblr-14237	200	9	,	,	PUNCT
cblr-14237	200	10	at	at	ADP
cblr-14237	200	11	45–46	45–46	NUM
cblr-14237	200	12	(	(	PUNCT
cblr-14237	200	13	identifying	identify	VERB
cblr-14237	200	14	the	the	DET
cblr-14237	200	15	“	"	PUNCT
cblr-14237	200	16	so	so	ADV
cblr-14237	200	17	-	-	PUNCT
cblr-14237	200	18	called	call	VERB
cblr-14237	200	19	‘	'	PUNCT
cblr-14237	200	20	like	like	ADJ
cblr-14237	200	21	-	-	PUNCT
cblr-14237	200	22	kind	kind	NOUN
cblr-14237	200	23	exchange	exchange	NOUN
cblr-14237	200	24	loophole	loophole	NOUN
cblr-14237	200	25	’	'	PUNCT
cblr-14237	200	26	”	"	PUNCT
cblr-14237	200	27	)	)	PUNCT
cblr-14237	200	28	.	.	PUNCT
cblr-14237	201	1	no	no	INTJ
cblr-14237	201	2	.	.	NOUN
cblr-14237	201	3	2	2	NUM
cblr-14237	201	4	]	]	PUNCT
cblr-14237	201	5	transforming	transform	VERB
cblr-14237	201	6	tax	tax	NOUN
cblr-14237	201	7	expenditures	expenditure	NOUN
cblr-14237	201	8	627	627	NUM
cblr-14237	201	9	by	by	ADP
cblr-14237	201	10	commission	commission	NOUN
cblr-14237	201	11	and	and	CCONJ
cblr-14237	201	12	omission	omission	NOUN
cblr-14237	201	13	,	,	PUNCT
cblr-14237	201	14	as	as	ADV
cblr-14237	201	15	well	well	ADV
cblr-14237	201	16	as	as	ADP
cblr-14237	201	17	by	by	ADP
cblr-14237	201	18	inaction	inaction	NOUN
cblr-14237	201	19	in	in	ADP
cblr-14237	201	20	the	the	DET
cblr-14237	201	21	face	face	NOUN
cblr-14237	201	22	of	of	ADP
cblr-14237	201	23	pernicious	pernicious	ADJ
cblr-14237	201	24	tax	tax	NOUN
cblr-14237	201	25	planning	planning	NOUN
cblr-14237	201	26	or	or	CCONJ
cblr-14237	201	27	changing	change	VERB
cblr-14237	201	28	economic	economic	ADJ
cblr-14237	201	29	circumstances.41	circumstances.41	NOUN
cblr-14237	201	30	conventional	conventional	ADJ
cblr-14237	201	31	tax	tax	NOUN
cblr-14237	201	32	expenditure	expenditure	NOUN
cblr-14237	201	33	analysis	analysis	NOUN
cblr-14237	201	34	assumes	assume	VERB
cblr-14237	201	35	that	that	SCONJ
cblr-14237	201	36	tax	tax	NOUN
cblr-14237	201	37	expenditures	expenditure	NOUN
cblr-14237	201	38	tend	tend	VERB
cblr-14237	201	39	toward	toward	ADP
cblr-14237	201	40	inequity	inequity	NOUN
cblr-14237	201	41	because	because	SCONJ
cblr-14237	201	42	of	of	ADP
cblr-14237	201	43	infirmities	infirmity	NOUN
cblr-14237	201	44	in	in	ADP
cblr-14237	201	45	the	the	DET
cblr-14237	201	46	tax	tax	NOUN
cblr-14237	201	47	legislative	legislative	ADJ
cblr-14237	201	48	process	process	NOUN
cblr-14237	201	49	,	,	PUNCT
cblr-14237	201	50	and	and	CCONJ
cblr-14237	201	51	expertproduced	expertproduced	ADJ
cblr-14237	201	52	tax	tax	NOUN
cblr-14237	201	53	expenditure	expenditure	NOUN
cblr-14237	201	54	budgets	budget	NOUN
cblr-14237	201	55	,	,	PUNCT
cblr-14237	201	56	regardless	regardless	ADV
cblr-14237	201	57	of	of	ADP
cblr-14237	201	58	their	their	PRON
cblr-14237	201	59	effectiveness	effectiveness	NOUN
cblr-14237	201	60	,	,	PUNCT
cblr-14237	201	61	are	be	AUX
cblr-14237	201	62	expressly	expressly	ADV
cblr-14237	201	63	designed	design	VERB
cblr-14237	201	64	to	to	PART
cblr-14237	201	65	inform	inform	VERB
cblr-14237	201	66	lawmakers	lawmaker	NOUN
cblr-14237	201	67	about	about	ADP
cblr-14237	201	68	overuse	overuse	NOUN
cblr-14237	201	69	and	and	CCONJ
cblr-14237	201	70	abuse	abuse	NOUN
cblr-14237	201	71	by	by	ADP
cblr-14237	201	72	taxpayers.42	taxpayers.42	NOUN
cblr-14237	201	73	the	the	DET
cblr-14237	201	74	linkage	linkage	NOUN
cblr-14237	201	75	between	between	ADP
cblr-14237	201	76	tax	tax	NOUN
cblr-14237	201	77	expenditures	expenditure	NOUN
cblr-14237	201	78	and	and	CCONJ
cblr-14237	201	79	pejorative	pejorative	ADJ
cblr-14237	201	80	loophole	loophole	NOUN
cblr-14237	201	81	rhetoric	rhetoric	NOUN
cblr-14237	201	82	implies	imply	VERB
cblr-14237	201	83	a	a	DET
cblr-14237	201	84	clear	clear	ADJ
cblr-14237	201	85	policy	policy	NOUN
cblr-14237	201	86	solution	solution	NOUN
cblr-14237	201	87	:	:	PUNCT
cblr-14237	201	88	closure	closure	NOUN
cblr-14237	201	89	by	by	ADP
cblr-14237	201	90	repeal.43	repeal.43	PROPN
cblr-14237	201	91	since	since	SCONJ
cblr-14237	201	92	the	the	DET
cblr-14237	201	93	1990s	1990	NOUN
cblr-14237	201	94	,	,	PUNCT
cblr-14237	201	95	the	the	DET
cblr-14237	201	96	burgeoning	burgeoning	NOUN
cblr-14237	201	97	of	of	ADP
cblr-14237	201	98	tax	tax	NOUN
cblr-14237	201	99	expenditures	expenditure	NOUN
cblr-14237	201	100	as	as	ADP
cblr-14237	201	101	affirmative	affirmative	ADJ
cblr-14237	201	102	social	social	ADJ
cblr-14237	201	103	policy	policy	NOUN
cblr-14237	201	104	tools	tool	NOUN
cblr-14237	201	105	has	have	AUX
cblr-14237	201	106	pressured	pressure	VERB
cblr-14237	201	107	the	the	DET
cblr-14237	201	108	connections	connection	NOUN
cblr-14237	201	109	between	between	ADP
cblr-14237	201	110	loophole	loophole	NOUN
cblr-14237	201	111	rhetoric	rhetoric	NOUN
cblr-14237	201	112	and	and	CCONJ
cblr-14237	201	113	tax	tax	NOUN
cblr-14237	201	114	expenditures	expenditure	NOUN
cblr-14237	201	115	.	.	PUNCT
cblr-14237	202	1	many	many	ADJ
cblr-14237	202	2	current	current	ADJ
cblr-14237	202	3	tax	tax	NOUN
cblr-14237	202	4	expenditures	expenditure	NOUN
cblr-14237	202	5	apply	apply	VERB
cblr-14237	202	6	broadly	broadly	ADV
cblr-14237	202	7	and	and	CCONJ
cblr-14237	202	8	have	have	VERB
cblr-14237	202	9	significant	significant	ADJ
cblr-14237	202	10	popular	popular	ADJ
cblr-14237	202	11	support	support	NOUN
cblr-14237	202	12	—	—	PUNCT
cblr-14237	202	13	whether	whether	SCONJ
cblr-14237	202	14	or	or	CCONJ
cblr-14237	202	15	not	not	PART
cblr-14237	202	16	that	that	DET
cblr-14237	202	17	support	support	NOUN
cblr-14237	202	18	is	be	AUX
cblr-14237	202	19	justifiable.44	justifiable.44	NOUN
cblr-14237	202	20	for	for	ADP
cblr-14237	202	21	example	example	NOUN
cblr-14237	202	22	,	,	PUNCT
cblr-14237	202	23	in	in	ADP
cblr-14237	202	24	the	the	DET
cblr-14237	202	25	housing	housing	NOUN
cblr-14237	202	26	context	context	NOUN
cblr-14237	202	27	,	,	PUNCT
cblr-14237	202	28	congress	congress	PROPN
cblr-14237	202	29	has	have	AUX
cblr-14237	202	30	enacted	enact	VERB
cblr-14237	202	31	affirmative	affirmative	ADJ
cblr-14237	202	32	preferences	preference	NOUN
cblr-14237	202	33	for	for	ADP
cblr-14237	202	34	interest	interest	NOUN
cblr-14237	202	35	paid	pay	VERB
cblr-14237	202	36	on	on	ADP
cblr-14237	202	37	certain	certain	ADJ
cblr-14237	202	38	home	home	NOUN
cblr-14237	202	39	41	41	NUM
cblr-14237	202	40	see	see	VERB
cblr-14237	202	41	gerard	gerard	PROPN
cblr-14237	202	42	m.	m.	PROPN
cblr-14237	202	43	brannon	brannon	PROPN
cblr-14237	202	44	,	,	PUNCT
cblr-14237	202	45	tax	tax	NOUN
cblr-14237	202	46	loopholes	loophole	NOUN
cblr-14237	202	47	as	as	ADP
cblr-14237	202	48	original	original	ADJ
cblr-14237	202	49	sin	sin	NOUN
cblr-14237	202	50	,	,	PUNCT
cblr-14237	202	51	31	31	NUM
cblr-14237	202	52	vill	vill	NOUN
cblr-14237	202	53	.	.	PUNCT
cblr-14237	203	1	l.	l.	PROPN
cblr-14237	203	2	rev	rev	PROPN
cblr-14237	203	3	.	.	PROPN
cblr-14237	203	4	1763	1763	NUM
cblr-14237	203	5	,	,	PUNCT
cblr-14237	203	6	1765–66	1765–66	NUM
cblr-14237	203	7	(	(	PUNCT
cblr-14237	203	8	1986	1986	NUM
cblr-14237	203	9	)	)	PUNCT
cblr-14237	203	10	(	(	PUNCT
cblr-14237	203	11	arguing	argue	VERB
cblr-14237	203	12	that	that	SCONJ
cblr-14237	203	13	many	many	ADJ
cblr-14237	203	14	loopholes	loophole	NOUN
cblr-14237	203	15	result	result	VERB
cblr-14237	203	16	from	from	ADP
cblr-14237	203	17	“	"	PUNCT
cblr-14237	203	18	the	the	DET
cblr-14237	203	19	original	original	ADJ
cblr-14237	203	20	sin	sin	NOUN
cblr-14237	203	21	of	of	ADP
cblr-14237	203	22	sloppy	sloppy	ADJ
cblr-14237	203	23	thinking	thinking	NOUN
cblr-14237	203	24	about	about	ADP
cblr-14237	203	25	defining	define	VERB
cblr-14237	203	26	income	income	NOUN
cblr-14237	203	27	”	"	PUNCT
cblr-14237	203	28	)	)	PUNCT
cblr-14237	203	29	.	.	PUNCT
cblr-14237	204	1	42	42	NUM
cblr-14237	204	2	for	for	ADP
cblr-14237	204	3	a	a	DET
cblr-14237	204	4	description	description	NOUN
cblr-14237	204	5	and	and	CCONJ
cblr-14237	204	6	critique	critique	NOUN
cblr-14237	204	7	of	of	ADP
cblr-14237	204	8	tax	tax	NOUN
cblr-14237	204	9	expenditure	expenditure	NOUN
cblr-14237	204	10	budgets	budget	NOUN
cblr-14237	204	11	’	'	PUNCT
cblr-14237	204	12	role	role	NOUN
cblr-14237	204	13	to	to	PART
cblr-14237	204	14	inform	inform	VERB
cblr-14237	204	15	about	about	ADP
cblr-14237	204	16	abuse	abuse	NOUN
cblr-14237	204	17	,	,	PUNCT
cblr-14237	204	18	see	see	VERB
cblr-14237	204	19	dean	dean	PROPN
cblr-14237	204	20	,	,	PUNCT
cblr-14237	204	21	supra	supra	PROPN
cblr-14237	204	22	note	note	PROPN
cblr-14237	204	23	18	18	NUM
cblr-14237	204	24	,	,	PUNCT
cblr-14237	204	25	at	at	ADP
cblr-14237	204	26	267–70	267–70	PROPN
cblr-14237	204	27	.	.	PUNCT
cblr-14237	205	1	43	43	NUM
cblr-14237	205	2	see	see	VERB
cblr-14237	205	3	bittker	bittker	NOUN
cblr-14237	205	4	,	,	PUNCT
cblr-14237	205	5	supra	supra	PROPN
cblr-14237	205	6	note	note	PROPN
cblr-14237	205	7	40	40	NUM
cblr-14237	205	8	,	,	PUNCT
cblr-14237	205	9	at	at	ADP
cblr-14237	205	10	1113	1113	NUM
cblr-14237	205	11	(	(	PUNCT
cblr-14237	205	12	noting	note	VERB
cblr-14237	205	13	that	that	SCONJ
cblr-14237	205	14	repeal	repeal	NOUN
cblr-14237	205	15	is	be	AUX
cblr-14237	205	16	“	"	PUNCT
cblr-14237	205	17	the	the	DET
cblr-14237	205	18	fate	fate	NOUN
cblr-14237	205	19	that	that	PRON
cblr-14237	205	20	might	might	AUX
cblr-14237	205	21	be	be	AUX
cblr-14237	205	22	hypothesized	hypothesize	VERB
cblr-14237	205	23	for	for	ADP
cblr-14237	205	24	a	a	DET
cblr-14237	205	25	loophole	loophole	NOUN
cblr-14237	205	26	of	of	ADP
cblr-14237	205	27	the	the	DET
cblr-14237	205	28	classical	classical	ADJ
cblr-14237	205	29	variety	variety	NOUN
cblr-14237	205	30	”	"	PUNCT
cblr-14237	205	31	)	)	PUNCT
cblr-14237	205	32	;	;	PUNCT
cblr-14237	205	33	stanley	stanley	PROPN
cblr-14237	205	34	s.	s.	PROPN
cblr-14237	205	35	surrey	surrey	PROPN
cblr-14237	205	36	,	,	PUNCT
cblr-14237	205	37	the	the	DET
cblr-14237	205	38	congress	congress	PROPN
cblr-14237	205	39	and	and	CCONJ
cblr-14237	205	40	the	the	DET
cblr-14237	205	41	tax	tax	NOUN
cblr-14237	205	42	lobbyist	lobbyist	NOUN
cblr-14237	205	43	:	:	PUNCT
cblr-14237	205	44	how	how	SCONJ
cblr-14237	205	45	special	special	ADJ
cblr-14237	205	46	tax	tax	NOUN
cblr-14237	205	47	provisions	provision	NOUN
cblr-14237	205	48	get	get	AUX
cblr-14237	205	49	enacted	enact	VERB
cblr-14237	205	50	,	,	PUNCT
cblr-14237	205	51	70	70	NUM
cblr-14237	205	52	harv	harv	NOUN
cblr-14237	205	53	.	.	PUNCT
cblr-14237	206	1	l.	l.	PROPN
cblr-14237	206	2	rev	rev	PROPN
cblr-14237	206	3	.	.	PROPN
cblr-14237	206	4	1145	1145	NUM
cblr-14237	206	5	,	,	PUNCT
cblr-14237	206	6	1148–49	1148–49	NUM
cblr-14237	206	7	(	(	PUNCT
cblr-14237	206	8	1957	1957	NUM
cblr-14237	206	9	)	)	PUNCT
cblr-14237	206	10	(	(	PUNCT
cblr-14237	206	11	“	"	PUNCT
cblr-14237	206	12	[	[	X
cblr-14237	206	13	d]espite	d]espite	VERB
cblr-14237	206	14	an	an	DET
cblr-14237	206	15	absence	absence	NOUN
cblr-14237	206	16	of	of	ADP
cblr-14237	206	17	consensus	consensus	NOUN
cblr-14237	206	18	on	on	ADP
cblr-14237	206	19	any	any	DET
cblr-14237	206	20	particular	particular	ADJ
cblr-14237	206	21	list	list	NOUN
cblr-14237	206	22	of	of	ADP
cblr-14237	206	23	provisions	provision	NOUN
cblr-14237	206	24	there	there	PRON
cblr-14237	206	25	seems	seem	VERB
cblr-14237	206	26	to	to	PART
cblr-14237	206	27	be	be	AUX
cblr-14237	206	28	considerable	considerable	ADJ
cblr-14237	206	29	agreement	agreement	NOUN
cblr-14237	206	30	that	that	PRON
cblr-14237	206	31	congress	congress	PROPN
cblr-14237	206	32	in	in	ADP
cblr-14237	206	33	its	its	PRON
cblr-14237	206	34	tax	tax	NOUN
cblr-14237	206	35	legislation	legislation	NOUN
cblr-14237	206	36	has	have	AUX
cblr-14237	206	37	adopted	adopt	VERB
cblr-14237	206	38	provisions	provision	NOUN
cblr-14237	206	39	favoring	favor	VERB
cblr-14237	206	40	special	special	ADJ
cblr-14237	206	41	groups	group	NOUN
cblr-14237	206	42	or	or	CCONJ
cblr-14237	206	43	special	special	ADJ
cblr-14237	206	44	individuals	individual	NOUN
cblr-14237	206	45	and	and	CCONJ
cblr-14237	206	46	that	that	SCONJ
cblr-14237	206	47	these	these	DET
cblr-14237	206	48	provisions	provision	NOUN
cblr-14237	206	49	run	run	VERB
cblr-14237	206	50	counter	counter	ADV
cblr-14237	206	51	to	to	ADP
cblr-14237	206	52	our	our	PRON
cblr-14237	206	53	notions	notion	NOUN
cblr-14237	206	54	of	of	ADP
cblr-14237	206	55	tax	tax	NOUN
cblr-14237	206	56	fairness	fairness	NOUN
cblr-14237	206	57	.	.	PUNCT
cblr-14237	206	58	”	"	PUNCT
cblr-14237	206	59	)	)	PUNCT
cblr-14237	206	60	;	;	PUNCT
cblr-14237	206	61	see	see	VERB
cblr-14237	206	62	also	also	ADV
cblr-14237	206	63	brannon	brannon	PROPN
cblr-14237	206	64	,	,	PUNCT
cblr-14237	206	65	supra	supra	PROPN
cblr-14237	206	66	note	note	PROPN
cblr-14237	206	67	41	41	NUM
cblr-14237	206	68	,	,	PUNCT
cblr-14237	206	69	at	at	ADP
cblr-14237	206	70	1763–64	1763–64	PROPN
cblr-14237	206	71	(	(	PUNCT
cblr-14237	206	72	describing	describe	VERB
cblr-14237	206	73	political	political	ADJ
cblr-14237	206	74	rhetoric	rhetoric	NOUN
cblr-14237	206	75	about	about	ADP
cblr-14237	206	76	tax	tax	NOUN
cblr-14237	206	77	reform	reform	NOUN
cblr-14237	206	78	that	that	SCONJ
cblr-14237	206	79	“	"	PUNCT
cblr-14237	206	80	has	have	VERB
cblr-14237	206	81	a	a	DET
cblr-14237	206	82	goodguy	goodguy	NOUN
cblr-14237	206	83	/	/	SYM
cblr-14237	206	84	bad	bad	ADJ
cblr-14237	206	85	-	-	PUNCT
cblr-14237	206	86	guy	guy	NOUN
cblr-14237	206	87	theme	theme	NOUN
cblr-14237	206	88	”	"	PUNCT
cblr-14237	206	89	with	with	ADP
cblr-14237	206	90	respect	respect	NOUN
cblr-14237	206	91	to	to	ADP
cblr-14237	206	92	“	"	PUNCT
cblr-14237	206	93	special	special	ADJ
cblr-14237	206	94	interest	interest	NOUN
cblr-14237	206	95	provisions	provision	NOUN
cblr-14237	206	96	”	"	PUNCT
cblr-14237	206	97	)	)	PUNCT
cblr-14237	206	98	;	;	PUNCT
cblr-14237	206	99	field	field	NOUN
cblr-14237	206	100	,	,	PUNCT
cblr-14237	206	101	supra	supra	PROPN
cblr-14237	206	102	note	note	NOUN
cblr-14237	206	103	39	39	NUM
cblr-14237	206	104	,	,	PUNCT
cblr-14237	206	105	at	at	ADP
cblr-14237	206	106	564	564	NUM
cblr-14237	206	107	(	(	PUNCT
cblr-14237	206	108	“	"	PUNCT
cblr-14237	206	109	[	[	X
cblr-14237	206	110	t]he	t]he	ADJ
cblr-14237	206	111	speaker	speaker	NOUN
cblr-14237	206	112	,	,	PUNCT
cblr-14237	206	113	by	by	ADP
cblr-14237	206	114	affixing	affix	VERB
cblr-14237	206	115	the	the	DET
cblr-14237	206	116	“	"	PUNCT
cblr-14237	206	117	loophole	loophole	NOUN
cblr-14237	206	118	”	"	PUNCT
cblr-14237	206	119	label	label	NOUN
cblr-14237	206	120	,	,	PUNCT
cblr-14237	206	121	has	have	AUX
cblr-14237	206	122	concluded	conclude	VERB
cblr-14237	206	123	that	that	SCONJ
cblr-14237	206	124	a	a	DET
cblr-14237	206	125	particular	particular	ADJ
cblr-14237	206	126	preference	preference	NOUN
cblr-14237	206	127	violates	violate	VERB
cblr-14237	206	128	one	one	NUM
cblr-14237	206	129	or	or	CCONJ
cblr-14237	206	130	more	more	ADJ
cblr-14237	206	131	norms	norm	NOUN
cblr-14237	206	132	of	of	ADP
cblr-14237	206	133	good	good	ADJ
cblr-14237	206	134	tax	tax	NOUN
cblr-14237	206	135	policy	policy	NOUN
cblr-14237	206	136	.	.	PUNCT
cblr-14237	206	137	”	"	PUNCT
cblr-14237	206	138	)	)	PUNCT
cblr-14237	206	139	.	.	PUNCT
cblr-14237	207	1	44	44	NUM
cblr-14237	207	2	witte	witte	NOUN
cblr-14237	207	3	,	,	PUNCT
cblr-14237	207	4	supra	supra	PROPN
cblr-14237	207	5	note	note	PROPN
cblr-14237	207	6	18	18	NUM
cblr-14237	207	7	,	,	PUNCT
cblr-14237	207	8	at	at	ADP
cblr-14237	207	9	285	285	NUM
cblr-14237	207	10	(	(	PUNCT
cblr-14237	207	11	“	"	PUNCT
cblr-14237	207	12	[	[	X
cblr-14237	207	13	i]t	i]t	NOUN
cblr-14237	207	14	is	be	AUX
cblr-14237	207	15	incorrect	incorrect	ADJ
cblr-14237	207	16	to	to	PART
cblr-14237	207	17	perceive	perceive	VERB
cblr-14237	207	18	the	the	DET
cblr-14237	207	19	tax	tax	NOUN
cblr-14237	207	20	expenditure	expenditure	NOUN
cblr-14237	207	21	system	system	NOUN
cblr-14237	207	22	as	as	ADP
cblr-14237	207	23	primarily	primarily	ADV
cblr-14237	207	24	a	a	DET
cblr-14237	207	25	method	method	NOUN
cblr-14237	207	26	of	of	ADP
cblr-14237	207	27	distributing	distribute	VERB
cblr-14237	207	28	hidden	hidden	ADJ
cblr-14237	207	29	benefits	benefit	NOUN
cblr-14237	207	30	to	to	ADP
cblr-14237	207	31	very	very	ADV
cblr-14237	207	32	narrow	narrow	ADJ
cblr-14237	207	33	and	and	CCONJ
cblr-14237	207	34	highly	highly	ADV
cblr-14237	207	35	organized	organize	VERB
cblr-14237	207	36	groups	group	NOUN
cblr-14237	207	37	.	.	PUNCT
cblr-14237	207	38	.	.	PUNCT
cblr-14237	207	39	.	.	PUNCT
cblr-14237	208	1	.	.	PUNCT
cblr-14237	209	1	as	as	SCONJ
cblr-14237	209	2	it	it	PRON
cblr-14237	209	3	is	be	AUX
cblr-14237	209	4	,	,	PUNCT
cblr-14237	209	5	most	most	ADJ
cblr-14237	209	6	of	of	ADP
cblr-14237	209	7	the	the	DET
cblr-14237	209	8	money	money	NOUN
cblr-14237	209	9	is	be	AUX
cblr-14237	209	10	spread	spread	VERB
cblr-14237	209	11	very	very	ADV
cblr-14237	209	12	broadly	broadly	ADV
cblr-14237	209	13	among	among	ADP
cblr-14237	209	14	large	large	ADJ
cblr-14237	209	15	segments	segment	NOUN
cblr-14237	209	16	of	of	ADP
cblr-14237	209	17	the	the	DET
cblr-14237	209	18	population	population	NOUN
cblr-14237	209	19	and	and	CCONJ
cblr-14237	209	20	corporate	corporate	ADJ
cblr-14237	209	21	world	world	NOUN
cblr-14237	209	22	.	.	PUNCT
cblr-14237	209	23	”	"	PUNCT
cblr-14237	209	24	)	)	PUNCT
cblr-14237	209	25	.	.	PUNCT
cblr-14237	210	1	628	628	NUM
cblr-14237	210	2	columbia	columbia	PROPN
cblr-14237	210	3	business	business	NOUN
cblr-14237	210	4	law	law	PROPN
cblr-14237	210	5	review	review	NOUN
cblr-14237	210	6	[	[	X
cblr-14237	210	7	vol	vol	NOUN
cblr-14237	210	8	.	.	NOUN
cblr-14237	210	9	2024	2024	NUM
cblr-14237	210	10	loans	loan	NOUN
cblr-14237	210	11	and	and	CCONJ
cblr-14237	210	12	for	for	ADP
cblr-14237	210	13	gains	gain	NOUN
cblr-14237	210	14	on	on	ADP
cblr-14237	210	15	the	the	DET
cblr-14237	210	16	sales	sale	NOUN
cblr-14237	210	17	of	of	ADP
cblr-14237	210	18	principal	principal	NOUN
cblr-14237	210	19	residences.45	residences.45	PROPN
cblr-14237	210	20	congress	congress	PROPN
cblr-14237	210	21	also	also	ADV
cblr-14237	210	22	has	have	AUX
cblr-14237	210	23	failed	fail	VERB
cblr-14237	210	24	to	to	PART
cblr-14237	210	25	tax	tax	VERB
cblr-14237	210	26	imputed	impute	VERB
cblr-14237	210	27	income	income	NOUN
cblr-14237	210	28	from	from	ADP
cblr-14237	210	29	owneroccupied	owneroccupied	ADJ
cblr-14237	210	30	housing.46	housing.46	NOUN
cblr-14237	210	31	from	from	ADP
cblr-14237	210	32	a	a	DET
cblr-14237	210	33	political	political	ADJ
cblr-14237	210	34	perspective	perspective	NOUN
cblr-14237	210	35	,	,	PUNCT
cblr-14237	210	36	however	however	ADV
cblr-14237	210	37	,	,	PUNCT
cblr-14237	210	38	the	the	DET
cblr-14237	210	39	chances	chance	NOUN
cblr-14237	210	40	of	of	ADP
cblr-14237	210	41	direct	direct	ADJ
cblr-14237	210	42	repeal	repeal	NOUN
cblr-14237	210	43	seem	seem	VERB
cblr-14237	210	44	remote.47	remote.47	NOUN
cblr-14237	210	45	indeed	indeed	ADV
cblr-14237	210	46	,	,	PUNCT
cblr-14237	210	47	the	the	DET
cblr-14237	210	48	biden	biden	PROPN
cblr-14237	210	49	administration	administration	PROPN
cblr-14237	210	50	proposed	propose	VERB
cblr-14237	210	51	expanding	expand	VERB
cblr-14237	210	52	tax	tax	NOUN
cblr-14237	210	53	benefits	benefit	NOUN
cblr-14237	210	54	for	for	ADP
cblr-14237	210	55	housing	housing	NOUN
cblr-14237	210	56	,	,	PUNCT
cblr-14237	210	57	particularly	particularly	ADV
cblr-14237	210	58	for	for	ADP
cblr-14237	210	59	first	first	ADJ
cblr-14237	210	60	-	-	PUNCT
cblr-14237	210	61	time	time	NOUN
cblr-14237	210	62	homeowners.48	homeowners.48	NOUN
cblr-14237	210	63	although	although	SCONJ
cblr-14237	210	64	tax	tax	NOUN
cblr-14237	210	65	expenditure	expenditure	NOUN
cblr-14237	210	66	analysis	analysis	NOUN
cblr-14237	210	67	emerged	emerge	VERB
cblr-14237	210	68	from	from	ADP
cblr-14237	210	69	loophole	loophole	NOUN
cblr-14237	210	70	rhetoric	rhetoric	NOUN
cblr-14237	210	71	,	,	PUNCT
cblr-14237	210	72	the	the	DET
cblr-14237	210	73	linkage	linkage	NOUN
cblr-14237	210	74	has	have	AUX
cblr-14237	210	75	eroded	erode	VERB
cblr-14237	210	76	over	over	ADP
cblr-14237	210	77	time.49	time.49	ADV
cblr-14237	210	78	still	still	ADV
cblr-14237	210	79	,	,	PUNCT
cblr-14237	210	80	any	any	DET
cblr-14237	210	81	origin	origin	NOUN
cblr-14237	210	82	story	story	NOUN
cblr-14237	210	83	for	for	ADP
cblr-14237	210	84	tax	tax	NOUN
cblr-14237	210	85	expenditures	expenditure	NOUN
cblr-14237	210	86	must	must	AUX
cblr-14237	210	87	account	account	VERB
cblr-14237	210	88	for	for	ADP
cblr-14237	210	89	loophole	loophole	NOUN
cblr-14237	210	90	rhetoric	rhetoric	NOUN
cblr-14237	210	91	,	,	PUNCT
cblr-14237	210	92	and	and	CCONJ
cblr-14237	210	93	this	this	DET
cblr-14237	210	94	connection	connection	NOUN
cblr-14237	210	95	explains	explain	VERB
cblr-14237	210	96	,	,	PUNCT
cblr-14237	210	97	in	in	ADP
cblr-14237	210	98	part	part	NOUN
cblr-14237	210	99	,	,	PUNCT
cblr-14237	210	100	policy	policy	NOUN
cblr-14237	210	101	experts	expert	NOUN
cblr-14237	210	102	’	'	PUNCT
cblr-14237	210	103	generally	generally	ADV
cblr-14237	210	104	one	one	NUM
cblr-14237	210	105	-	-	PUNCT
cblr-14237	210	106	sided	sided	ADJ
cblr-14237	210	107	perspectives	perspective	NOUN
cblr-14237	210	108	on	on	ADP
cblr-14237	210	109	repeal	repeal	NOUN
cblr-14237	210	110	.	.	PUNCT
cblr-14237	211	1	loopholes	loophole	NOUN
cblr-14237	211	2	imply	imply	VERB
cblr-14237	211	3	closure	closure	NOUN
cblr-14237	211	4	as	as	ADP
cblr-14237	211	5	a	a	DET
cblr-14237	211	6	solution	solution	NOUN
cblr-14237	211	7	,	,	PUNCT
cblr-14237	211	8	and	and	CCONJ
cblr-14237	211	9	the	the	DET
cblr-14237	211	10	ethos	ethos	NOUN
cblr-14237	211	11	of	of	ADP
cblr-14237	211	12	tax	tax	NOUN
cblr-14237	211	13	expenditures	expenditure	NOUN
cblr-14237	211	14	revolves	revolve	VERB
cblr-14237	211	15	around	around	ADP
cblr-14237	211	16	limitations	limitation	NOUN
cblr-14237	211	17	and	and	CCONJ
cblr-14237	211	18	the	the	DET
cblr-14237	211	19	targeting	targeting	NOUN
cblr-14237	211	20	of	of	ADP
cblr-14237	211	21	benefits	benefit	NOUN
cblr-14237	211	22	.	.	PUNCT
cblr-14237	212	1	of	of	ADP
cblr-14237	212	2	course	course	ADV
cblr-14237	212	3	,	,	PUNCT
cblr-14237	212	4	tax	tax	NOUN
cblr-14237	212	5	expenditures	expenditure	NOUN
cblr-14237	212	6	may	may	AUX
cblr-14237	212	7	present	present	VERB
cblr-14237	212	8	a	a	DET
cblr-14237	212	9	more	more	ADV
cblr-14237	212	10	fundamental	fundamental	ADJ
cblr-14237	212	11	problem	problem	NOUN
cblr-14237	212	12	.	.	PUNCT
cblr-14237	213	1	for	for	ADP
cblr-14237	213	2	example	example	NOUN
cblr-14237	213	3	,	,	PUNCT
cblr-14237	213	4	tax	tax	NOUN
cblr-14237	213	5	expenditures	expenditure	NOUN
cblr-14237	213	6	may	may	AUX
cblr-14237	213	7	compare	compare	VERB
cblr-14237	213	8	unfavorably	unfavorably	ADV
cblr-14237	213	9	to	to	ADP
cblr-14237	213	10	regulation	regulation	NOUN
cblr-14237	213	11	because	because	SCONJ
cblr-14237	213	12	tax	tax	NOUN
cblr-14237	213	13	relief	relief	NOUN
cblr-14237	213	14	functions	function	NOUN
cblr-14237	213	15	as	as	ADP
cblr-14237	213	16	a	a	DET
cblr-14237	213	17	substitute	substitute	NOUN
cblr-14237	213	18	for	for	ADP
cblr-14237	213	19	direct	direct	ADJ
cblr-14237	213	20	spending	spending	NOUN
cblr-14237	213	21	that	that	PRON
cblr-14237	213	22	itself	itself	PRON
cblr-14237	213	23	operates	operate	VERB
cblr-14237	213	24	poorly.50	poorly.50	PROPN
cblr-14237	213	25	loophole	loophole	PROPN
cblr-14237	213	26	rhetoric	rhetoric	NOUN
cblr-14237	213	27	tends	tend	VERB
cblr-14237	213	28	to	to	PART
cblr-14237	213	29	emphasize	emphasize	VERB
cblr-14237	213	30	provision	provision	NOUN
cblr-14237	213	31	-	-	PUNCT
cblr-14237	213	32	by	by	ADP
cblr-14237	213	33	-	-	PUNCT
cblr-14237	213	34	provision	provision	NOUN
cblr-14237	213	35	reform	reform	NOUN
cblr-14237	213	36	,	,	PUNCT
cblr-14237	213	37	rather	rather	ADV
cblr-14237	213	38	than	than	ADP
cblr-14237	213	39	a	a	DET
cblr-14237	213	40	more	more	ADV
cblr-14237	213	41	holistic	holistic	ADJ
cblr-14237	213	42	approach	approach	NOUN
cblr-14237	213	43	to	to	ADP
cblr-14237	213	44	government	government	NOUN
cblr-14237	213	45	action	action	NOUN
cblr-14237	213	46	.	.	PUNCT
cblr-14237	214	1	b.	b.	PROPN
cblr-14237	214	2	disguised	disguise	VERB
cblr-14237	214	3	spending	spending	NOUN
cblr-14237	214	4	and	and	CCONJ
cblr-14237	214	5	upside	upside	ADV
cblr-14237	214	6	-	-	PUNCT
cblr-14237	214	7	down	down	ADP
cblr-14237	214	8	subsidies	subsidy	NOUN
cblr-14237	214	9	45	45	NUM
cblr-14237	214	10	see	see	NOUN
cblr-14237	214	11	i.r.c	i.r.c	NOUN
cblr-14237	214	12	.	.	PUNCT
cblr-14237	215	1	§	§	PROPN
cblr-14237	215	2	§	§	PROPN
cblr-14237	215	3	163(h)(3	163(h)(3	NUM
cblr-14237	215	4	)	)	PUNCT
cblr-14237	215	5	,	,	PUNCT
cblr-14237	215	6	121	121	NUM
cblr-14237	215	7	.	.	PUNCT
cblr-14237	215	8	46	46	NUM
cblr-14237	215	9	see	see	VERB
cblr-14237	215	10	ventry	ventry	NOUN
cblr-14237	215	11	,	,	PUNCT
cblr-14237	215	12	supra	supra	PROPN
cblr-14237	215	13	note	note	PROPN
cblr-14237	215	14	19	19	NUM
cblr-14237	215	15	,	,	PUNCT
cblr-14237	215	16	at	at	ADP
cblr-14237	215	17	236	236	NUM
cblr-14237	215	18	(	(	PUNCT
cblr-14237	215	19	discussing	discuss	VERB
cblr-14237	215	20	imputed	impute	VERB
cblr-14237	215	21	income	income	NOUN
cblr-14237	215	22	)	)	PUNCT
cblr-14237	215	23	.	.	PUNCT
cblr-14237	216	1	47	47	NUM
cblr-14237	216	2	see	see	VERB
cblr-14237	216	3	ventry	ventry	NOUN
cblr-14237	216	4	,	,	PUNCT
cblr-14237	216	5	supra	supra	PROPN
cblr-14237	216	6	note	note	PROPN
cblr-14237	216	7	19	19	NUM
cblr-14237	216	8	,	,	PUNCT
cblr-14237	216	9	at	at	ADP
cblr-14237	216	10	281–83	281–83	NUM
cblr-14237	216	11	(	(	PUNCT
cblr-14237	216	12	outlining	outline	VERB
cblr-14237	216	13	replacements	replacement	NOUN
cblr-14237	216	14	for	for	ADP
cblr-14237	216	15	the	the	DET
cblr-14237	216	16	home	home	NOUN
cblr-14237	216	17	mortgage	mortgage	NOUN
cblr-14237	216	18	interest	interest	NOUN
cblr-14237	216	19	deduction	deduction	NOUN
cblr-14237	216	20	but	but	CCONJ
cblr-14237	216	21	arguing	argue	VERB
cblr-14237	216	22	that	that	SCONJ
cblr-14237	216	23	“	"	PUNCT
cblr-14237	216	24	politicians	politician	NOUN
cblr-14237	216	25	appear	appear	VERB
cblr-14237	216	26	addicted	addicted	ADJ
cblr-14237	216	27	to	to	ADP
cblr-14237	216	28	subsidizing	subsidize	VERB
cblr-14237	216	29	housing	housing	NOUN
cblr-14237	216	30	regardless	regardless	ADV
cblr-14237	216	31	of	of	ADP
cblr-14237	216	32	cost	cost	NOUN
cblr-14237	216	33	”	"	PUNCT
cblr-14237	216	34	)	)	PUNCT
cblr-14237	216	35	.	.	PUNCT
cblr-14237	217	1	the	the	DET
cblr-14237	217	2	tcja	tcja	NOUN
cblr-14237	217	3	severely	severely	ADV
cblr-14237	217	4	curtailed	curtail	VERB
cblr-14237	217	5	the	the	DET
cblr-14237	217	6	home	home	NOUN
cblr-14237	217	7	mortgage	mortgage	NOUN
cblr-14237	217	8	interest	interest	NOUN
cblr-14237	217	9	deduction	deduction	NOUN
cblr-14237	217	10	through	through	ADP
cblr-14237	217	11	both	both	CCONJ
cblr-14237	217	12	direct	direct	ADJ
cblr-14237	217	13	and	and	CCONJ
cblr-14237	217	14	indirect	indirect	ADJ
cblr-14237	217	15	means	mean	NOUN
cblr-14237	217	16	.	.	PUNCT
cblr-14237	218	1	48	48	NUM
cblr-14237	218	2	see	see	VERB
cblr-14237	218	3	off	off	ADP
cblr-14237	218	4	.	.	PUNCT
cblr-14237	219	1	mgmt	mgmt	PROPN
cblr-14237	219	2	.	.	PROPN
cblr-14237	219	3	&	&	CCONJ
cblr-14237	219	4	budget	budget	PROPN
cblr-14237	219	5	,	,	PUNCT
cblr-14237	219	6	supra	supra	PROPN
cblr-14237	219	7	note	note	PROPN
cblr-14237	219	8	33	33	NUM
cblr-14237	219	9	,	,	PUNCT
cblr-14237	219	10	at	at	ADP
cblr-14237	219	11	17	17	NUM
cblr-14237	219	12	(	(	PUNCT
cblr-14237	219	13	proposing	propose	VERB
cblr-14237	219	14	credits	credit	NOUN
cblr-14237	219	15	for	for	ADP
cblr-14237	219	16	“	"	PUNCT
cblr-14237	219	17	middle	middle	ADJ
cblr-14237	219	18	-	-	PUNCT
cblr-14237	219	19	class	class	NOUN
cblr-14237	219	20	first	first	ADJ
cblr-14237	219	21	-	-	PUNCT
cblr-14237	219	22	time	time	NOUN
cblr-14237	219	23	homebuyers	homebuyer	NOUN
cblr-14237	219	24	”	"	PUNCT
cblr-14237	219	25	and	and	CCONJ
cblr-14237	219	26	“	"	PUNCT
cblr-14237	219	27	middle	middle	ADJ
cblr-14237	219	28	-	-	PUNCT
cblr-14237	219	29	class	class	NOUN
cblr-14237	219	30	families	family	NOUN
cblr-14237	219	31	who	who	PRON
cblr-14237	219	32	sell	sell	VERB
cblr-14237	219	33	their	their	PRON
cblr-14237	219	34	starter	starter	ADJ
cblr-14237	219	35	home	home	NOUN
cblr-14237	219	36	.	.	PUNCT
cblr-14237	219	37	.	.	PUNCT
cblr-14237	220	1	.	.	PUNCT
cblr-14237	221	1	to	to	ADP
cblr-14237	221	2	another	another	DET
cblr-14237	221	3	owner	owner	NOUN
cblr-14237	221	4	-	-	PUNCT
cblr-14237	221	5	occupant	occupant	NOUN
cblr-14237	221	6	”	"	PUNCT
cblr-14237	221	7	)	)	PUNCT
cblr-14237	221	8	.	.	PUNCT
cblr-14237	222	1	49	49	NUM
cblr-14237	222	2	loophole	loophole	NOUN
cblr-14237	222	3	rhetoric	rhetoric	NOUN
cblr-14237	222	4	is	be	AUX
cblr-14237	222	5	complicated	complicate	VERB
cblr-14237	222	6	by	by	ADP
cblr-14237	222	7	changes	change	NOUN
cblr-14237	222	8	over	over	ADP
cblr-14237	222	9	time	time	NOUN
cblr-14237	222	10	in	in	ADP
cblr-14237	222	11	the	the	DET
cblr-14237	222	12	moral	moral	ADJ
cblr-14237	222	13	valence	valence	NOUN
cblr-14237	222	14	of	of	ADP
cblr-14237	222	15	tax	tax	NOUN
cblr-14237	222	16	planning	planning	NOUN
cblr-14237	222	17	.	.	PUNCT
cblr-14237	223	1	see	see	VERB
cblr-14237	223	2	steven	steven	PROPN
cblr-14237	223	3	a.	a.	PROPN
cblr-14237	223	4	bank	bank	PROPN
cblr-14237	223	5	,	,	PUNCT
cblr-14237	223	6	when	when	SCONJ
cblr-14237	223	7	did	do	AUX
cblr-14237	223	8	tax	tax	NOUN
cblr-14237	223	9	avoidance	avoidance	NOUN
cblr-14237	223	10	become	become	VERB
cblr-14237	223	11	respectable	respectable	ADJ
cblr-14237	223	12	?	?	PUNCT
cblr-14237	223	13	,	,	PUNCT
cblr-14237	223	14	71	71	NUM
cblr-14237	223	15	tax	tax	NOUN
cblr-14237	223	16	l.	l.	PROPN
cblr-14237	223	17	rev	rev	PROPN
cblr-14237	223	18	.	.	PROPN
cblr-14237	223	19	123	123	NUM
cblr-14237	223	20	,	,	PUNCT
cblr-14237	223	21	125–28	125–28	NUM
cblr-14237	223	22	(	(	PUNCT
cblr-14237	223	23	2017	2017	NUM
cblr-14237	223	24	)	)	PUNCT
cblr-14237	223	25	.	.	PUNCT
cblr-14237	224	1	50	50	NUM
cblr-14237	224	2	see	see	VERB
cblr-14237	224	3	brian	brian	PROPN
cblr-14237	224	4	galle	galle	PROPN
cblr-14237	224	5	,	,	PUNCT
cblr-14237	224	6	the	the	DET
cblr-14237	224	7	tragedy	tragedy	NOUN
cblr-14237	224	8	of	of	ADP
cblr-14237	224	9	the	the	DET
cblr-14237	224	10	carrots	carrot	NOUN
cblr-14237	224	11	:	:	PUNCT
cblr-14237	224	12	economics	economic	NOUN
cblr-14237	224	13	and	and	CCONJ
cblr-14237	224	14	policy	policy	NOUN
cblr-14237	224	15	in	in	ADP
cblr-14237	224	16	the	the	DET
cblr-14237	224	17	choice	choice	NOUN
cblr-14237	224	18	of	of	ADP
cblr-14237	224	19	price	price	NOUN
cblr-14237	224	20	instruments	instrument	NOUN
cblr-14237	224	21	,	,	PUNCT
cblr-14237	224	22	64	64	NUM
cblr-14237	224	23	stan	stan	NOUN
cblr-14237	224	24	.	.	PUNCT
cblr-14237	225	1	l.	l.	PROPN
cblr-14237	225	2	rev	rev	PROPN
cblr-14237	225	3	.	.	PROPN
cblr-14237	225	4	797	797	NUM
cblr-14237	225	5	,	,	PUNCT
cblr-14237	225	6	849	849	NUM
cblr-14237	225	7	(	(	PUNCT
cblr-14237	225	8	2012	2012	NUM
cblr-14237	225	9	)	)	PUNCT
cblr-14237	225	10	(	(	PUNCT
cblr-14237	225	11	“	"	PUNCT
cblr-14237	225	12	[	[	X
cblr-14237	225	13	t]he	t]he	ADV
cblr-14237	225	14	most	most	ADV
cblr-14237	225	15	basic	basic	ADJ
cblr-14237	225	16	problem	problem	NOUN
cblr-14237	225	17	with	with	ADP
cblr-14237	225	18	tax	tax	NOUN
cblr-14237	225	19	expenditures	expenditure	NOUN
cblr-14237	225	20	is	be	AUX
cblr-14237	225	21	not	not	PART
cblr-14237	225	22	,	,	PUNCT
cblr-14237	225	23	as	as	SCONJ
cblr-14237	225	24	critics	critic	NOUN
cblr-14237	225	25	until	until	SCONJ
cblr-14237	225	26	now	now	ADV
cblr-14237	225	27	have	have	AUX
cblr-14237	225	28	complained	complain	VERB
cblr-14237	225	29	,	,	PUNCT
cblr-14237	225	30	that	that	SCONJ
cblr-14237	225	31	they	they	PRON
cblr-14237	225	32	are	be	AUX
cblr-14237	225	33	part	part	NOUN
cblr-14237	225	34	of	of	ADP
cblr-14237	225	35	the	the	DET
cblr-14237	225	36	tax	tax	NOUN
cblr-14237	225	37	code	code	NOUN
cblr-14237	225	38	,	,	PUNCT
cblr-14237	225	39	but	but	CCONJ
cblr-14237	225	40	rather	rather	ADV
cblr-14237	225	41	that	that	SCONJ
cblr-14237	225	42	they	they	PRON
cblr-14237	225	43	are	be	AUX
cblr-14237	225	44	expenditures	expenditure	NOUN
cblr-14237	225	45	.	.	PUNCT
cblr-14237	225	46	”	"	PUNCT
cblr-14237	225	47	)	)	PUNCT
cblr-14237	225	48	;	;	PUNCT
cblr-14237	225	49	see	see	VERB
cblr-14237	225	50	also	also	ADV
cblr-14237	225	51	infra	infra	VERB
cblr-14237	225	52	part	part	NOUN
cblr-14237	225	53	i.d	i.d	PROPN
cblr-14237	225	54	.	.	PROPN
cblr-14237	226	1	no	no	INTJ
cblr-14237	226	2	.	.	NOUN
cblr-14237	226	3	2	2	NUM
cblr-14237	226	4	]	]	PUNCT
cblr-14237	226	5	transforming	transform	VERB
cblr-14237	226	6	tax	tax	NOUN
cblr-14237	226	7	expenditures	expenditure	NOUN
cblr-14237	226	8	629	629	NUM
cblr-14237	226	9	tax	tax	NOUN
cblr-14237	226	10	expenditures	expenditure	NOUN
cblr-14237	226	11	also	also	ADV
cblr-14237	226	12	are	be	AUX
cblr-14237	226	13	characterized	characterize	VERB
cblr-14237	226	14	as	as	ADP
cblr-14237	226	15	disguised	disguise	VERB
cblr-14237	226	16	spending	spending	NOUN
cblr-14237	226	17	through	through	ADP
cblr-14237	226	18	the	the	DET
cblr-14237	226	19	code	code	NOUN
cblr-14237	226	20	,	,	PUNCT
cblr-14237	226	21	which	which	PRON
cblr-14237	226	22	emphasizes	emphasize	VERB
cblr-14237	226	23	two	two	NUM
cblr-14237	226	24	potentially	potentially	ADV
cblr-14237	226	25	deleterious	deleterious	ADJ
cblr-14237	226	26	effects	effect	NOUN
cblr-14237	226	27	of	of	ADP
cblr-14237	226	28	these	these	DET
cblr-14237	226	29	provisions	provision	NOUN
cblr-14237	226	30	’	'	PUNCT
cblr-14237	226	31	use	use	NOUN
cblr-14237	226	32	.	.	PUNCT
cblr-14237	227	1	first	first	ADV
cblr-14237	227	2	,	,	PUNCT
cblr-14237	227	3	by	by	ADP
cblr-14237	227	4	routing	route	VERB
cblr-14237	227	5	government	government	NOUN
cblr-14237	227	6	action	action	NOUN
cblr-14237	227	7	through	through	ADP
cblr-14237	227	8	the	the	DET
cblr-14237	227	9	tax	tax	NOUN
cblr-14237	227	10	system	system	NOUN
cblr-14237	227	11	,	,	PUNCT
cblr-14237	227	12	tax	tax	NOUN
cblr-14237	227	13	expenditures	expenditure	NOUN
cblr-14237	227	14	create	create	VERB
cblr-14237	227	15	a	a	DET
cblr-14237	227	16	“	"	PUNCT
cblr-14237	227	17	submerged	submerged	ADJ
cblr-14237	227	18	state	state	NOUN
cblr-14237	227	19	”	"	PUNCT
cblr-14237	227	20	that	that	PRON
cblr-14237	227	21	exerts	exert	VERB
cblr-14237	227	22	power	power	NOUN
cblr-14237	227	23	over	over	ADP
cblr-14237	227	24	markets	market	NOUN
cblr-14237	227	25	in	in	ADP
cblr-14237	227	26	ways	way	NOUN
cblr-14237	227	27	not	not	PART
cblr-14237	227	28	salient	salient	NOUN
cblr-14237	227	29	in	in	ADP
cblr-14237	227	30	the	the	DET
cblr-14237	227	31	legislative	legislative	ADJ
cblr-14237	227	32	process	process	NOUN
cblr-14237	227	33	or	or	CCONJ
cblr-14237	227	34	to	to	ADP
cblr-14237	227	35	the	the	DET
cblr-14237	227	36	general	general	ADJ
cblr-14237	227	37	public.51	public.51	NOUN
cblr-14237	227	38	this	this	PRON
cblr-14237	227	39	submerged	submerge	VERB
cblr-14237	227	40	state	state	NOUN
cblr-14237	227	41	can	can	AUX
cblr-14237	227	42	subvert	subvert	VERB
cblr-14237	227	43	democracy	democracy	NOUN
cblr-14237	227	44	and	and	CCONJ
cblr-14237	227	45	circumvent	circumvent	VERB
cblr-14237	227	46	public	public	ADJ
cblr-14237	227	47	policy	policy	NOUN
cblr-14237	227	48	norms	norm	NOUN
cblr-14237	227	49	,	,	PUNCT
cblr-14237	227	50	which	which	PRON
cblr-14237	227	51	supports	support	VERB
cblr-14237	227	52	a	a	DET
cblr-14237	227	53	legislative	legislative	ADJ
cblr-14237	227	54	requirement	requirement	NOUN
cblr-14237	227	55	for	for	ADP
cblr-14237	227	56	annual	annual	ADJ
cblr-14237	227	57	tax	tax	NOUN
cblr-14237	227	58	expenditure	expenditure	NOUN
cblr-14237	227	59	budgets	budget	NOUN
cblr-14237	227	60	that	that	PRON
cblr-14237	227	61	ostensibly	ostensibly	ADV
cblr-14237	227	62	surface	surface	VERB
cblr-14237	227	63	these	these	DET
cblr-14237	227	64	aspects	aspect	NOUN
cblr-14237	227	65	of	of	ADP
cblr-14237	227	66	state	state	NOUN
cblr-14237	227	67	action	action	NOUN
cblr-14237	227	68	.	.	PUNCT
cblr-14237	228	1	some	some	DET
cblr-14237	228	2	equivalency	equivalency	NOUN
cblr-14237	228	3	exists	exist	VERB
cblr-14237	228	4	between	between	ADP
cblr-14237	228	5	revenue	revenue	NOUN
cblr-14237	228	6	-	-	PUNCT
cblr-14237	228	7	losing	lose	VERB
cblr-14237	228	8	tax	tax	NOUN
cblr-14237	228	9	provisions	provision	NOUN
cblr-14237	228	10	and	and	CCONJ
cblr-14237	228	11	direct	direct	ADJ
cblr-14237	228	12	government	government	NOUN
cblr-14237	228	13	spending	spending	NOUN
cblr-14237	228	14	.	.	PUNCT
cblr-14237	229	1	making	make	VERB
cblr-14237	229	2	the	the	DET
cblr-14237	229	3	former	former	ADJ
cblr-14237	229	4	explicit	explicit	ADJ
cblr-14237	229	5	places	place	NOUN
cblr-14237	229	6	the	the	DET
cblr-14237	229	7	categories	category	NOUN
cblr-14237	229	8	on	on	ADP
cblr-14237	229	9	more	more	ADV
cblr-14237	229	10	equal	equal	ADJ
cblr-14237	229	11	ground.52	ground.52	NOUN
cblr-14237	229	12	notwithstanding	notwithstanding	ADP
cblr-14237	229	13	the	the	DET
cblr-14237	229	14	questionable	questionable	ADJ
cblr-14237	229	15	empirics	empiric	NOUN
cblr-14237	229	16	of	of	ADP
cblr-14237	229	17	such	such	ADJ
cblr-14237	229	18	information	information	NOUN
cblr-14237	229	19	’s	’s	PART
cblr-14237	229	20	value	value	NOUN
cblr-14237	229	21	in	in	ADP
cblr-14237	229	22	the	the	DET
cblr-14237	229	23	political	political	ADJ
cblr-14237	229	24	process	process	NOUN
cblr-14237	229	25	,	,	PUNCT
cblr-14237	229	26	the	the	DET
cblr-14237	229	27	implication	implication	NOUN
cblr-14237	229	28	again	again	ADV
cblr-14237	229	29	leans	lean	VERB
cblr-14237	229	30	towards	towards	ADP
cblr-14237	229	31	the	the	DET
cblr-14237	229	32	repeal	repeal	NOUN
cblr-14237	229	33	or	or	CCONJ
cblr-14237	229	34	substantive	substantive	ADJ
cblr-14237	229	35	reform	reform	NOUN
cblr-14237	229	36	of	of	ADP
cblr-14237	229	37	tax	tax	NOUN
cblr-14237	229	38	51	51	NUM
cblr-14237	229	39	see	see	VERB
cblr-14237	229	40	suzanne	suzanne	PROPN
cblr-14237	229	41	mettler	mettler	PROPN
cblr-14237	229	42	,	,	PUNCT
cblr-14237	229	43	the	the	DET
cblr-14237	229	44	submerged	submerged	ADJ
cblr-14237	229	45	state	state	NOUN
cblr-14237	229	46	:	:	PUNCT
cblr-14237	229	47	how	how	SCONJ
cblr-14237	229	48	invisible	invisible	ADJ
cblr-14237	229	49	government	government	NOUN
cblr-14237	229	50	policies	policy	NOUN
cblr-14237	229	51	undermine	undermine	VERB
cblr-14237	229	52	american	american	ADJ
cblr-14237	229	53	democracy	democracy	NOUN
cblr-14237	229	54	4–5	4–5	PROPN
cblr-14237	229	55	(	(	PUNCT
cblr-14237	229	56	2011	2011	NUM
cblr-14237	229	57	)	)	PUNCT
cblr-14237	229	58	(	(	PUNCT
cblr-14237	229	59	“	"	PUNCT
cblr-14237	229	60	[	[	X
cblr-14237	229	61	t]he	t]he	ADJ
cblr-14237	229	62	policies	policy	NOUN
cblr-14237	229	63	of	of	ADP
cblr-14237	229	64	the	the	DET
cblr-14237	229	65	submerged	submerged	ADJ
cblr-14237	229	66	state	state	NOUN
cblr-14237	229	67	remain	remain	VERB
cblr-14237	229	68	largely	largely	ADV
cblr-14237	229	69	invisible	invisible	ADJ
cblr-14237	229	70	to	to	ADP
cblr-14237	229	71	ordinary	ordinary	ADJ
cblr-14237	229	72	americans	americans	PROPN
cblr-14237	229	73	.	.	PUNCT
cblr-14237	229	74	”	"	PUNCT
cblr-14237	229	75	)	)	PUNCT
cblr-14237	229	76	;	;	PUNCT
cblr-14237	229	77	see	see	VERB
cblr-14237	229	78	also	also	ADV
cblr-14237	229	79	suzanne	suzanne	PROPN
cblr-14237	229	80	mettler	mettler	PROPN
cblr-14237	229	81	,	,	PUNCT
cblr-14237	229	82	from	from	ADP
cblr-14237	229	83	pioneer	pioneer	PROPN
cblr-14237	229	84	egalitarianism	egalitarianism	NOUN
cblr-14237	229	85	to	to	ADP
cblr-14237	229	86	the	the	DET
cblr-14237	229	87	reign	reign	NOUN
cblr-14237	229	88	of	of	ADP
cblr-14237	229	89	the	the	DET
cblr-14237	229	90	super	super	NOUN
cblr-14237	229	91	-	-	ADJ
cblr-14237	229	92	rich	rich	ADJ
cblr-14237	229	93	:	:	PUNCT
cblr-14237	229	94	how	how	SCONJ
cblr-14237	229	95	the	the	DET
cblr-14237	229	96	u.s	u.s	PROPN
cblr-14237	229	97	.	.	PROPN
cblr-14237	229	98	political	political	ADJ
cblr-14237	229	99	system	system	NOUN
cblr-14237	229	100	has	have	AUX
cblr-14237	229	101	promoted	promote	VERB
cblr-14237	229	102	equality	equality	NOUN
cblr-14237	229	103	and	and	CCONJ
cblr-14237	229	104	inequality	inequality	NOUN
cblr-14237	229	105	over	over	ADP
cblr-14237	229	106	time	time	NOUN
cblr-14237	229	107	,	,	PUNCT
cblr-14237	229	108	68	68	NUM
cblr-14237	229	109	tax	tax	NOUN
cblr-14237	229	110	l.	l.	PROPN
cblr-14237	229	111	rev	rev	PROPN
cblr-14237	229	112	.	.	PROPN
cblr-14237	229	113	563	563	NUM
cblr-14237	229	114	,	,	PUNCT
cblr-14237	229	115	603	603	NUM
cblr-14237	229	116	(	(	PUNCT
cblr-14237	229	117	2015	2015	NUM
cblr-14237	229	118	)	)	PUNCT
cblr-14237	229	119	;	;	PUNCT
cblr-14237	229	120	see	see	VERB
cblr-14237	229	121	generally	generally	ADV
cblr-14237	229	122	brian	brian	PROPN
cblr-14237	229	123	balogh	balogh	PROPN
cblr-14237	229	124	,	,	PUNCT
cblr-14237	229	125	a	a	DET
cblr-14237	229	126	government	government	NOUN
cblr-14237	229	127	out	out	ADP
cblr-14237	229	128	of	of	ADP
cblr-14237	229	129	sight	sight	NOUN
cblr-14237	229	130	:	:	PUNCT
cblr-14237	229	131	the	the	DET
cblr-14237	229	132	mystery	mystery	NOUN
cblr-14237	229	133	of	of	ADP
cblr-14237	229	134	national	national	ADJ
cblr-14237	229	135	authority	authority	NOUN
cblr-14237	229	136	in	in	ADP
cblr-14237	229	137	nineteenth	nineteenth	ADJ
cblr-14237	229	138	-	-	PUNCT
cblr-14237	229	139	century	century	NOUN
cblr-14237	229	140	america	america	PROPN
cblr-14237	229	141	(	(	PUNCT
cblr-14237	229	142	2009	2009	NUM
cblr-14237	229	143	)	)	PUNCT
cblr-14237	229	144	(	(	PUNCT
cblr-14237	229	145	establishing	establish	VERB
cblr-14237	229	146	a	a	DET
cblr-14237	229	147	tradition	tradition	NOUN
cblr-14237	229	148	of	of	ADP
cblr-14237	229	149	indirect	indirect	ADJ
cblr-14237	229	150	government	government	NOUN
cblr-14237	229	151	action	action	NOUN
cblr-14237	229	152	in	in	ADP
cblr-14237	229	153	the	the	DET
cblr-14237	229	154	nineteenth	nineteenth	ADJ
cblr-14237	229	155	century	century	NOUN
cblr-14237	229	156	)	)	PUNCT
cblr-14237	229	157	;	;	PUNCT
cblr-14237	229	158	christopher	christopher	PROPN
cblr-14237	229	159	howard	howard	PROPN
cblr-14237	229	160	,	,	PUNCT
cblr-14237	229	161	the	the	DET
cblr-14237	229	162	hidden	hidden	ADJ
cblr-14237	229	163	welfare	welfare	NOUN
cblr-14237	229	164	state	state	NOUN
cblr-14237	229	165	:	:	PUNCT
cblr-14237	229	166	tax	tax	NOUN
cblr-14237	229	167	expenditures	expenditure	NOUN
cblr-14237	229	168	and	and	CCONJ
cblr-14237	229	169	social	social	ADJ
cblr-14237	229	170	policy	policy	NOUN
cblr-14237	229	171	in	in	ADP
cblr-14237	229	172	the	the	DET
cblr-14237	229	173	united	united	PROPN
cblr-14237	229	174	states	states	PROPN
cblr-14237	229	175	(	(	PUNCT
cblr-14237	229	176	1999	1999	NUM
cblr-14237	229	177	)	)	PUNCT
cblr-14237	229	178	(	(	PUNCT
cblr-14237	229	179	tracing	trace	VERB
cblr-14237	229	180	the	the	DET
cblr-14237	229	181	histories	history	NOUN
cblr-14237	229	182	of	of	ADP
cblr-14237	229	183	the	the	DET
cblr-14237	229	184	home	home	NOUN
cblr-14237	229	185	mortgage	mortgage	NOUN
cblr-14237	229	186	interest	interest	NOUN
cblr-14237	229	187	deduction	deduction	NOUN
cblr-14237	229	188	,	,	PUNCT
cblr-14237	229	189	the	the	DET
cblr-14237	229	190	earned	earn	VERB
cblr-14237	229	191	income	income	NOUN
cblr-14237	229	192	tax	tax	NOUN
cblr-14237	229	193	credit	credit	NOUN
cblr-14237	229	194	,	,	PUNCT
cblr-14237	229	195	the	the	DET
cblr-14237	229	196	jobs	job	NOUN
cblr-14237	229	197	tax	tax	NOUN
cblr-14237	229	198	credit	credit	NOUN
cblr-14237	229	199	,	,	PUNCT
cblr-14237	229	200	and	and	CCONJ
cblr-14237	229	201	tax	tax	NOUN
cblr-14237	229	202	benefits	benefit	NOUN
cblr-14237	229	203	for	for	ADP
cblr-14237	229	204	employer	employer	NOUN
cblr-14237	229	205	pensions	pension	NOUN
cblr-14237	229	206	)	)	PUNCT
cblr-14237	229	207	.	.	PUNCT
cblr-14237	230	1	52	52	NUM
cblr-14237	230	2	see	see	VERB
cblr-14237	230	3	victor	victor	PROPN
cblr-14237	230	4	thuronyi	thuronyi	PROPN
cblr-14237	230	5	,	,	PUNCT
cblr-14237	230	6	tax	tax	NOUN
cblr-14237	230	7	expenditures	expenditure	NOUN
cblr-14237	230	8	:	:	PUNCT
cblr-14237	230	9	a	a	DET
cblr-14237	230	10	reassessment	reassessment	NOUN
cblr-14237	230	11	,	,	PUNCT
cblr-14237	230	12	1988	1988	NUM
cblr-14237	230	13	duke	duke	PROPN
cblr-14237	230	14	l.j	l.j	PROPN
cblr-14237	230	15	.	.	PROPN
cblr-14237	230	16	1155	1155	NUM
cblr-14237	230	17	,	,	PUNCT
cblr-14237	230	18	1186–87	1186–87	NUM
cblr-14237	230	19	(	(	PUNCT
cblr-14237	230	20	1988	1988	NUM
cblr-14237	230	21	)	)	PUNCT
cblr-14237	230	22	(	(	PUNCT
cblr-14237	230	23	defining	define	VERB
cblr-14237	230	24	tax	tax	NOUN
cblr-14237	230	25	expenditures	expenditure	NOUN
cblr-14237	230	26	as	as	ADP
cblr-14237	230	27	“	"	PUNCT
cblr-14237	230	28	substitutable	substitutable	ADJ
cblr-14237	230	29	tax	tax	NOUN
cblr-14237	230	30	provisions	provision	NOUN
cblr-14237	230	31	”	"	PUNCT
cblr-14237	230	32	that	that	PRON
cblr-14237	230	33	“	"	PUNCT
cblr-14237	230	34	can	can	AUX
cblr-14237	230	35	be	be	AUX
cblr-14237	230	36	replaced	replace	VERB
cblr-14237	230	37	with	with	ADP
cblr-14237	230	38	a	a	DET
cblr-14237	230	39	nontax	nontax	NOUN
cblr-14237	230	40	-	-	PUNCT
cblr-14237	230	41	based	base	VERB
cblr-14237	230	42	federal	federal	ADJ
cblr-14237	230	43	program	program	NOUN
cblr-14237	230	44	that	that	PRON
cblr-14237	230	45	fulfills	fulfill	VERB
cblr-14237	230	46	the	the	DET
cblr-14237	230	47	current	current	ADJ
cblr-14237	230	48	tax	tax	NOUN
cblr-14237	230	49	provision	provision	NOUN
cblr-14237	230	50	’s	’s	PART
cblr-14237	230	51	purposes	purpose	NOUN
cblr-14237	230	52	at	at	ADP
cblr-14237	230	53	least	least	ADJ
cblr-14237	230	54	as	as	ADV
cblr-14237	230	55	effectively	effectively	ADV
cblr-14237	230	56	as	as	SCONJ
cblr-14237	230	57	does	do	VERB
cblr-14237	230	58	the	the	DET
cblr-14237	230	59	current	current	ADJ
cblr-14237	230	60	provision	provision	NOUN
cblr-14237	230	61	itself	itself	PRON
cblr-14237	230	62	”	"	PUNCT
cblr-14237	230	63	)	)	PUNCT
cblr-14237	230	64	.	.	PUNCT
cblr-14237	231	1	630	630	NUM
cblr-14237	231	2	columbia	columbia	PROPN
cblr-14237	231	3	business	business	NOUN
cblr-14237	231	4	law	law	PROPN
cblr-14237	231	5	review	review	NOUN
cblr-14237	232	1	[	[	X
cblr-14237	232	2	vol	vol	NOUN
cblr-14237	232	3	.	.	NOUN
cblr-14237	232	4	2024	2024	NUM
cblr-14237	232	5	expenditures.53	expenditures.53	NOUN
cblr-14237	232	6	individual	individual	ADJ
cblr-14237	232	7	tax	tax	NOUN
cblr-14237	232	8	expenditures	expenditure	NOUN
cblr-14237	232	9	’	'	PUNCT
cblr-14237	232	10	purpose	purpose	NOUN
cblr-14237	232	11	weighs	weigh	VERB
cblr-14237	232	12	heavily	heavily	ADV
cblr-14237	232	13	in	in	ADP
cblr-14237	232	14	this	this	DET
cblr-14237	232	15	analysis.54	analysis.54	NOUN
cblr-14237	232	16	the	the	DET
cblr-14237	232	17	idea	idea	NOUN
cblr-14237	232	18	of	of	ADP
cblr-14237	232	19	disguised	disguised	ADJ
cblr-14237	232	20	spending	spending	NOUN
cblr-14237	232	21	implicates	implicate	VERB
cblr-14237	232	22	the	the	DET
cblr-14237	232	23	structure	structure	NOUN
cblr-14237	232	24	of	of	ADP
cblr-14237	232	25	tax	tax	NOUN
cblr-14237	232	26	expenditures	expenditure	NOUN
cblr-14237	232	27	,	,	PUNCT
cblr-14237	232	28	many	many	ADJ
cblr-14237	232	29	of	of	ADP
cblr-14237	232	30	which	which	PRON
cblr-14237	232	31	confer	confer	NOUN
cblr-14237	232	32	“	"	PUNCT
cblr-14237	232	33	upside	upside	ADV
cblr-14237	232	34	-	-	PUNCT
cblr-14237	232	35	down	down	ADP
cblr-14237	232	36	subsidies	subsidy	NOUN
cblr-14237	232	37	”	"	PUNCT
cblr-14237	232	38	if	if	SCONJ
cblr-14237	232	39	structured	structure	VERB
cblr-14237	232	40	as	as	ADP
cblr-14237	232	41	deductions	deduction	NOUN
cblr-14237	232	42	in	in	ADP
cblr-14237	232	43	a	a	DET
cblr-14237	232	44	system	system	NOUN
cblr-14237	232	45	with	with	ADP
cblr-14237	232	46	progressive	progressive	ADJ
cblr-14237	232	47	statutory	statutory	ADJ
cblr-14237	232	48	rates.55	rates.55	NOUN
cblr-14237	232	49	consider	consider	VERB
cblr-14237	232	50	a	a	DET
cblr-14237	232	51	special	special	ADJ
cblr-14237	232	52	deduction	deduction	NOUN
cblr-14237	232	53	of	of	ADP
cblr-14237	232	54	$	$	SYM
cblr-14237	232	55	500	500	NUM
cblr-14237	232	56	for	for	ADP
cblr-14237	232	57	all	all	DET
cblr-14237	232	58	taxpayers.56	taxpayers.56	NOUN
cblr-14237	232	59	in	in	ADP
cblr-14237	232	60	a	a	DET
cblr-14237	232	61	progressive	progressive	ADJ
cblr-14237	232	62	rate	rate	NOUN
cblr-14237	232	63	structure	structure	NOUN
cblr-14237	232	64	,	,	PUNCT
cblr-14237	232	65	highincome	highincome	ADJ
cblr-14237	232	66	filers	filer	NOUN
cblr-14237	232	67	receive	receive	VERB
cblr-14237	232	68	a	a	DET
cblr-14237	232	69	greater	great	ADJ
cblr-14237	232	70	dollar	dollar	NOUN
cblr-14237	232	71	benefit	benefit	NOUN
cblr-14237	232	72	than	than	ADP
cblr-14237	232	73	filers	filer	NOUN
cblr-14237	232	74	in	in	ADP
cblr-14237	232	75	lower	low	ADJ
cblr-14237	232	76	tax	tax	NOUN
cblr-14237	232	77	brackets	bracket	NOUN
cblr-14237	232	78	.	.	PUNCT
cblr-14237	233	1	for	for	ADP
cblr-14237	233	2	example	example	NOUN
cblr-14237	233	3	,	,	PUNCT
cblr-14237	233	4	a	a	DET
cblr-14237	233	5	marginal	marginal	ADJ
cblr-14237	233	6	rate	rate	NOUN
cblr-14237	233	7	of	of	ADP
cblr-14237	233	8	40	40	NUM
cblr-14237	233	9	%	%	NOUN
cblr-14237	233	10	would	would	AUX
cblr-14237	233	11	generate	generate	VERB
cblr-14237	233	12	a	a	DET
cblr-14237	233	13	tax	tax	NOUN
cblr-14237	233	14	savings	saving	NOUN
cblr-14237	233	15	of	of	ADP
cblr-14237	233	16	$	$	SYM
cblr-14237	233	17	200	200	NUM
cblr-14237	233	18	,	,	PUNCT
cblr-14237	233	19	while	while	SCONJ
cblr-14237	233	20	a	a	DET
cblr-14237	233	21	marginal	marginal	ADJ
cblr-14237	233	22	rate	rate	NOUN
cblr-14237	233	23	of	of	ADP
cblr-14237	233	24	22	22	NUM
cblr-14237	233	25	%	%	NOUN
cblr-14237	233	26	would	would	AUX
cblr-14237	233	27	generate	generate	VERB
cblr-14237	233	28	a	a	DET
cblr-14237	233	29	tax	tax	NOUN
cblr-14237	233	30	savings	saving	NOUN
cblr-14237	233	31	of	of	ADP
cblr-14237	233	32	$	$	SYM
cblr-14237	233	33	110.57	110.57	NUM
cblr-14237	233	34	high	high	ADJ
cblr-14237	233	35	-	-	PUNCT
cblr-14237	233	36	income	income	NOUN
cblr-14237	233	37	filers	filer	NOUN
cblr-14237	233	38	receive	receive	VERB
cblr-14237	233	39	a	a	DET
cblr-14237	233	40	greater	great	ADJ
cblr-14237	233	41	dollar	dollar	NOUN
cblr-14237	233	42	benefit	benefit	NOUN
cblr-14237	233	43	for	for	ADP
cblr-14237	233	44	the	the	DET
cblr-14237	233	45	same	same	ADJ
cblr-14237	233	46	pretax	pretax	ADJ
cblr-14237	233	47	economic	economic	ADJ
cblr-14237	233	48	outlay.58	outlay.58	NOUN
cblr-14237	233	49	this	this	DET
cblr-14237	233	50	design	design	NOUN
cblr-14237	233	51	contravenes	contravene	VERB
cblr-14237	233	52	policy	policy	NOUN
cblr-14237	233	53	norms	norm	NOUN
cblr-14237	233	54	that	that	PRON
cblr-14237	233	55	favor	favor	VERB
cblr-14237	233	56	equal	equal	ADJ
cblr-14237	233	57	subsidies	subsidy	NOUN
cblr-14237	233	58	for	for	ADP
cblr-14237	233	59	comparable	comparable	ADJ
cblr-14237	233	60	activities	activity	NOUN
cblr-14237	233	61	and	and	CCONJ
cblr-14237	233	62	progressive	progressive	ADJ
cblr-14237	233	63	distributional	distributional	ADJ
cblr-14237	233	64	outcomes.59	outcomes.59	NOUN
cblr-14237	233	65	53	53	NUM
cblr-14237	233	66	this	this	DET
cblr-14237	233	67	framing	frame	VERB
cblr-14237	233	68	motivated	motivated	ADJ
cblr-14237	233	69	parts	part	NOUN
cblr-14237	233	70	of	of	ADP
cblr-14237	233	71	the	the	DET
cblr-14237	233	72	tax	tax	NOUN
cblr-14237	233	73	reform	reform	NOUN
cblr-14237	233	74	act	act	NOUN
cblr-14237	233	75	of	of	ADP
cblr-14237	233	76	1986	1986	NUM
cblr-14237	233	77	,	,	PUNCT
cblr-14237	233	78	which	which	PRON
cblr-14237	233	79	,	,	PUNCT
cblr-14237	233	80	in	in	ADP
cblr-14237	233	81	part	part	NOUN
cblr-14237	233	82	,	,	PUNCT
cblr-14237	233	83	limited	limited	ADJ
cblr-14237	233	84	tax	tax	NOUN
cblr-14237	233	85	expenditures	expenditure	NOUN
cblr-14237	233	86	to	to	PART
cblr-14237	233	87	finance	finance	VERB
cblr-14237	233	88	broad	broad	ADV
cblr-14237	233	89	-	-	PUNCT
cblr-14237	233	90	based	base	VERB
cblr-14237	233	91	rate	rate	NOUN
cblr-14237	233	92	reductions	reduction	NOUN
cblr-14237	233	93	.	.	PUNCT
cblr-14237	234	1	see	see	VERB
cblr-14237	234	2	daniel	daniel	PROPN
cblr-14237	234	3	shaviro	shaviro	PROPN
cblr-14237	234	4	,	,	PUNCT
cblr-14237	234	5	beyond	beyond	ADP
cblr-14237	234	6	public	public	ADJ
cblr-14237	234	7	choice	choice	NOUN
cblr-14237	234	8	and	and	CCONJ
cblr-14237	234	9	public	public	ADJ
cblr-14237	234	10	interest	interest	NOUN
cblr-14237	234	11	:	:	PUNCT
cblr-14237	234	12	a	a	DET
cblr-14237	234	13	study	study	NOUN
cblr-14237	234	14	of	of	ADP
cblr-14237	234	15	the	the	DET
cblr-14237	234	16	legislative	legislative	ADJ
cblr-14237	234	17	process	process	NOUN
cblr-14237	234	18	as	as	SCONJ
cblr-14237	234	19	illustrated	illustrate	VERB
cblr-14237	234	20	by	by	ADP
cblr-14237	234	21	tax	tax	NOUN
cblr-14237	234	22	legislation	legislation	NOUN
cblr-14237	234	23	in	in	ADP
cblr-14237	234	24	the	the	DET
cblr-14237	234	25	1980s	1980s	NUM
cblr-14237	234	26	,	,	PUNCT
cblr-14237	234	27	139	139	NUM
cblr-14237	234	28	u.	u.	PROPN
cblr-14237	234	29	pa	pa	PROPN
cblr-14237	234	30	.	.	PUNCT
cblr-14237	234	31	l.	l.	PROPN
cblr-14237	234	32	rev	rev	PROPN
cblr-14237	234	33	.	.	PROPN
cblr-14237	234	34	1	1	NUM
cblr-14237	234	35	,	,	PUNCT
cblr-14237	234	36	5	5	NUM
cblr-14237	234	37	(	(	PUNCT
cblr-14237	234	38	“	"	PUNCT
cblr-14237	234	39	[	[	X
cblr-14237	234	40	t]he	t]he	ADJ
cblr-14237	234	41	1986	1986	NUM
cblr-14237	234	42	act	act	NOUN
cblr-14237	234	43	was	be	AUX
cblr-14237	234	44	the	the	DET
cblr-14237	234	45	all	all	DET
cblr-14237	234	46	-	-	PUNCT
cblr-14237	234	47	time	time	NOUN
cblr-14237	234	48	leading	lead	VERB
cblr-14237	234	49	example	example	NOUN
cblr-14237	234	50	of	of	ADP
cblr-14237	234	51	tax	tax	NOUN
cblr-14237	234	52	reform	reform	NOUN
cblr-14237	234	53	.	.	PUNCT
cblr-14237	234	54	”	"	PUNCT
cblr-14237	234	55	)	)	PUNCT
cblr-14237	234	56	.	.	PUNCT
cblr-14237	235	1	54	54	NUM
cblr-14237	235	2	see	see	VERB
cblr-14237	235	3	thuronyi	thuronyi	PROPN
cblr-14237	235	4	,	,	PUNCT
cblr-14237	235	5	supra	supra	PROPN
cblr-14237	235	6	note	note	NOUN
cblr-14237	235	7	52	52	NUM
cblr-14237	235	8	,	,	PUNCT
cblr-14237	235	9	at	at	ADP
cblr-14237	235	10	1197–98	1197–98	PROPN
cblr-14237	235	11	(	(	PUNCT
cblr-14237	235	12	distinguishing	distinguish	VERB
cblr-14237	235	13	tax	tax	NOUN
cblr-14237	235	14	expenditures	expenditure	NOUN
cblr-14237	235	15	’	'	PUNCT
cblr-14237	235	16	“	"	PUNCT
cblr-14237	235	17	subsidy	subsidy	NOUN
cblr-14237	235	18	purpose	purpose	NOUN
cblr-14237	235	19	”	"	PUNCT
cblr-14237	235	20	from	from	ADP
cblr-14237	235	21	“	"	PUNCT
cblr-14237	235	22	tax	tax	NOUN
cblr-14237	235	23	structure	structure	NOUN
cblr-14237	235	24	issues	issue	NOUN
cblr-14237	235	25	raised	raise	VERB
cblr-14237	235	26	by	by	ADP
cblr-14237	235	27	the	the	DET
cblr-14237	235	28	provision[s	provision[	NOUN
cblr-14237	235	29	]	]	PUNCT
cblr-14237	235	30	”	"	PUNCT
cblr-14237	235	31	)	)	PUNCT
cblr-14237	235	32	.	.	PUNCT
cblr-14237	236	1	55	55	NUM
cblr-14237	236	2	see	see	VERB
cblr-14237	236	3	surrey	surrey	NOUN
cblr-14237	236	4	,	,	PUNCT
cblr-14237	236	5	supra	supra	PROPN
cblr-14237	236	6	note	note	NOUN
cblr-14237	236	7	1	1	NUM
cblr-14237	236	8	,	,	PUNCT
cblr-14237	236	9	at	at	ADP
cblr-14237	236	10	722	722	NUM
cblr-14237	236	11	(	(	PUNCT
cblr-14237	236	12	coining	coin	VERB
cblr-14237	236	13	the	the	DET
cblr-14237	236	14	terminology	terminology	NOUN
cblr-14237	236	15	)	)	PUNCT
cblr-14237	236	16	.	.	PUNCT
cblr-14237	237	1	see	see	VERB
cblr-14237	237	2	also	also	ADV
cblr-14237	237	3	thuronyi	thuronyi	PROPN
cblr-14237	237	4	,	,	PUNCT
cblr-14237	237	5	supra	supra	PROPN
cblr-14237	237	6	note	note	NOUN
cblr-14237	237	7	52	52	NUM
cblr-14237	237	8	,	,	PUNCT
cblr-14237	237	9	at	at	ADP
cblr-14237	237	10	1159	1159	NUM
cblr-14237	237	11	(	(	PUNCT
cblr-14237	237	12	noting	note	VERB
cblr-14237	237	13	that	that	SCONJ
cblr-14237	237	14	surrey	surrey	PROPN
cblr-14237	237	15	’s	’s	PART
cblr-14237	237	16	characterization	characterization	NOUN
cblr-14237	237	17	“	"	PUNCT
cblr-14237	237	18	shifts	shift	NOUN
cblr-14237	237	19	the	the	DET
cblr-14237	237	20	focus	focus	NOUN
cblr-14237	237	21	of	of	ADP
cblr-14237	237	22	debate	debate	NOUN
cblr-14237	237	23	”	"	PUNCT
cblr-14237	237	24	by	by	ADP
cblr-14237	237	25	highlighting	highlight	VERB
cblr-14237	237	26	tax	tax	NOUN
cblr-14237	237	27	expenditures	expenditure	NOUN
cblr-14237	237	28	’	'	PUNCT
cblr-14237	237	29	frequently	frequently	ADV
cblr-14237	237	30	“	"	PUNCT
cblr-14237	237	31	absurd	absurd	ADJ
cblr-14237	237	32	”	"	PUNCT
cblr-14237	237	33	distributional	distributional	ADJ
cblr-14237	237	34	implications	implication	NOUN
cblr-14237	237	35	)	)	PUNCT
cblr-14237	237	36	.	.	PUNCT
cblr-14237	238	1	56	56	NUM
cblr-14237	238	2	this	this	DET
cblr-14237	238	3	example	example	NOUN
cblr-14237	238	4	parallels	parallel	VERB
cblr-14237	238	5	the	the	DET
cblr-14237	238	6	example	example	NOUN
cblr-14237	238	7	in	in	ADP
cblr-14237	238	8	the	the	DET
cblr-14237	238	9	text	text	NOUN
cblr-14237	238	10	accompanying	accompany	VERB
cblr-14237	238	11	notes	note	NOUN
cblr-14237	238	12	7–14	7–14	PROPN
cblr-14237	238	13	,	,	PUNCT
cblr-14237	238	14	supra	supra	NOUN
cblr-14237	238	15	.	.	PUNCT
cblr-14237	239	1	57	57	NUM
cblr-14237	239	2	these	these	DET
cblr-14237	239	3	rates	rate	NOUN
cblr-14237	239	4	roughly	roughly	ADV
cblr-14237	239	5	reflect	reflect	VERB
cblr-14237	239	6	current	current	ADJ
cblr-14237	239	7	law	law	NOUN
cblr-14237	239	8	,	,	PUNCT
cblr-14237	239	9	which	which	PRON
cblr-14237	239	10	imposes	impose	VERB
cblr-14237	239	11	a	a	DET
cblr-14237	239	12	top	top	ADJ
cblr-14237	239	13	marginal	marginal	ADJ
cblr-14237	239	14	rate	rate	NOUN
cblr-14237	239	15	of	of	ADP
cblr-14237	239	16	37	37	NUM
cblr-14237	239	17	%	%	NOUN
cblr-14237	239	18	,	,	PUNCT
cblr-14237	239	19	plus	plus	CCONJ
cblr-14237	239	20	a	a	DET
cblr-14237	239	21	3.8	3.8	NUM
cblr-14237	239	22	%	%	NOUN
cblr-14237	239	23	net	net	ADJ
cblr-14237	239	24	investment	investment	NOUN
cblr-14237	239	25	income	income	NOUN
cblr-14237	239	26	tax	tax	NOUN
cblr-14237	239	27	,	,	PUNCT
cblr-14237	239	28	on	on	ADP
cblr-14237	239	29	the	the	DET
cblr-14237	239	30	highest	high	ADJ
cblr-14237	239	31	earners	earner	NOUN
cblr-14237	239	32	.	.	PUNCT
cblr-14237	240	1	see	see	VERB
cblr-14237	240	2	i.r.c	i.r.c	NOUN
cblr-14237	240	3	.	.	PUNCT
cblr-14237	241	1	§	§	PROPN
cblr-14237	241	2	§	§	PROPN
cblr-14237	241	3	1	1	NUM
cblr-14237	241	4	,	,	PUNCT
cblr-14237	241	5	1411	1411	NUM
cblr-14237	241	6	.	.	PUNCT
cblr-14237	242	1	by	by	ADP
cblr-14237	242	2	contrast	contrast	NOUN
cblr-14237	242	3	,	,	PUNCT
cblr-14237	242	4	a	a	DET
cblr-14237	242	5	household	household	NOUN
cblr-14237	242	6	with	with	ADP
cblr-14237	242	7	$	$	SYM
cblr-14237	242	8	80,000	80,000	NUM
cblr-14237	242	9	of	of	ADP
cblr-14237	242	10	income	income	NOUN
cblr-14237	242	11	(	(	PUNCT
cblr-14237	242	12	approximately	approximately	ADV
cblr-14237	242	13	the	the	DET
cblr-14237	242	14	u.s	u.s	PROPN
cblr-14237	242	15	.	.	PROPN
cblr-14237	242	16	median	median	PROPN
cblr-14237	242	17	for	for	ADP
cblr-14237	242	18	families	family	NOUN
cblr-14237	242	19	)	)	PUNCT
cblr-14237	242	20	would	would	AUX
cblr-14237	242	21	face	face	VERB
cblr-14237	242	22	a	a	DET
cblr-14237	242	23	marginal	marginal	ADJ
cblr-14237	242	24	rate	rate	NOUN
cblr-14237	242	25	of	of	ADP
cblr-14237	242	26	22	22	NUM
cblr-14237	242	27	%	%	NOUN
cblr-14237	242	28	.	.	PUNCT
cblr-14237	243	1	see	see	VERB
cblr-14237	243	2	rev	rev	PROPN
cblr-14237	243	3	.	.	PROPN
cblr-14237	243	4	proc	proc	PROPN
cblr-14237	243	5	.	.	PUNCT
cblr-14237	244	1	2023	2023	NUM
cblr-14237	244	2	-	-	SYM
cblr-14237	244	3	34	34	NUM
cblr-14237	244	4	,	,	PUNCT
cblr-14237	244	5	§	§	NOUN
cblr-14237	244	6	3.01	3.01	NUM
cblr-14237	244	7	,	,	PUNCT
cblr-14237	244	8	2023	2023	NUM
cblr-14237	244	9	-	-	SYM
cblr-14237	244	10	48	48	NUM
cblr-14237	244	11	i.r.b	i.r.b	NOUN
cblr-14237	244	12	.	.	PUNCT
cblr-14237	245	1	1287	1287	NUM
cblr-14237	245	2	.	.	PUNCT
cblr-14237	246	1	58	58	NUM
cblr-14237	246	2	for	for	ADP
cblr-14237	246	3	a	a	DET
cblr-14237	246	4	deductible	deductible	ADJ
cblr-14237	246	5	outlay	outlay	NOUN
cblr-14237	246	6	,	,	PUNCT
cblr-14237	246	7	the	the	DET
cblr-14237	246	8	tax	tax	NOUN
cblr-14237	246	9	subsidy	subsidy	NOUN
cblr-14237	246	10	is	be	AUX
cblr-14237	246	11	equal	equal	ADJ
cblr-14237	246	12	to	to	ADP
cblr-14237	246	13	the	the	DET
cblr-14237	246	14	taxpayer	taxpayer	NOUN
cblr-14237	246	15	’s	’s	PART
cblr-14237	246	16	marginal	marginal	ADJ
cblr-14237	246	17	tax	tax	NOUN
cblr-14237	246	18	rate	rate	NOUN
cblr-14237	246	19	.	.	PUNCT
cblr-14237	247	1	59	59	NUM
cblr-14237	247	2	social	social	ADJ
cblr-14237	247	3	policy	policy	NOUN
cblr-14237	247	4	considerations	consideration	NOUN
cblr-14237	247	5	might	might	AUX
cblr-14237	247	6	favor	favor	VERB
cblr-14237	247	7	upside	upside	ADJ
cblr-14237	247	8	-	-	PUNCT
cblr-14237	247	9	down	down	ADP
cblr-14237	247	10	subsidies	subsidy	NOUN
cblr-14237	247	11	,	,	PUNCT
cblr-14237	247	12	if	if	SCONJ
cblr-14237	247	13	,	,	PUNCT
cblr-14237	247	14	for	for	ADP
cblr-14237	247	15	example	example	NOUN
cblr-14237	247	16	,	,	PUNCT
cblr-14237	247	17	high	high	ADJ
cblr-14237	247	18	-	-	PUNCT
cblr-14237	247	19	income	income	NOUN
cblr-14237	247	20	taxpayers	taxpayer	NOUN
cblr-14237	247	21	made	make	VERB
cblr-14237	247	22	larger	large	ADJ
cblr-14237	247	23	outlays	outlay	NOUN
cblr-14237	247	24	that	that	PRON
cblr-14237	247	25	created	create	VERB
cblr-14237	247	26	outsized	outsized	ADJ
cblr-14237	247	27	positive	positive	ADJ
cblr-14237	247	28	externalities	externality	NOUN
cblr-14237	247	29	.	.	PUNCT
cblr-14237	248	1	see	see	VERB
cblr-14237	248	2	daniel	daniel	PROPN
cblr-14237	248	3	j.	j.	PROPN
cblr-14237	248	4	hemel	hemel	PROPN
cblr-14237	248	5	,	,	PUNCT
cblr-14237	248	6	phaseouts	phaseout	NOUN
cblr-14237	248	7	,	,	PUNCT
cblr-14237	248	8	77	77	NUM
cblr-14237	248	9	tax	tax	NOUN
cblr-14237	248	10	l.	l.	PROPN
cblr-14237	248	11	rev	rev	PROPN
cblr-14237	248	12	.	.	PROPN
cblr-14237	248	13	53	53	NUM
cblr-14237	248	14	,	,	PUNCT
cblr-14237	248	15	79–83	79–83	NUM
cblr-14237	248	16	(	(	PUNCT
cblr-14237	248	17	2023	2023	NUM
cblr-14237	248	18	)	)	PUNCT
cblr-14237	248	19	(	(	PUNCT
cblr-14237	248	20	describing	describe	VERB
cblr-14237	248	21	income	income	NOUN
cblr-14237	248	22	-	-	PUNCT
cblr-14237	248	23	contingent	contingent	NOUN
cblr-14237	248	24	externalities	externality	NOUN
cblr-14237	248	25	)	)	PUNCT
cblr-14237	248	26	.	.	PUNCT
cblr-14237	249	1	because	because	SCONJ
cblr-14237	249	2	these	these	DET
cblr-14237	249	3	no	no	NOUN
cblr-14237	249	4	.	.	NOUN
cblr-14237	249	5	2	2	NUM
cblr-14237	249	6	]	]	PUNCT
cblr-14237	249	7	transforming	transform	VERB
cblr-14237	249	8	tax	tax	NOUN
cblr-14237	249	9	expenditures	expenditure	NOUN
cblr-14237	249	10	631	631	NUM
cblr-14237	249	11	this	this	DET
cblr-14237	249	12	structural	structural	ADJ
cblr-14237	249	13	interaction	interaction	NOUN
cblr-14237	249	14	of	of	ADP
cblr-14237	249	15	tax	tax	NOUN
cblr-14237	249	16	benefits	benefit	NOUN
cblr-14237	249	17	and	and	CCONJ
cblr-14237	249	18	progressive	progressive	ADJ
cblr-14237	249	19	rates	rate	NOUN
cblr-14237	249	20	is	be	AUX
cblr-14237	249	21	compounded	compound	VERB
cblr-14237	249	22	when	when	SCONJ
cblr-14237	249	23	high	high	ADJ
cblr-14237	249	24	earners	earner	NOUN
cblr-14237	249	25	differ	differ	VERB
cblr-14237	249	26	systematically	systematically	ADV
cblr-14237	249	27	from	from	ADP
cblr-14237	249	28	others	other	NOUN
cblr-14237	249	29	across	across	ADP
cblr-14237	249	30	the	the	DET
cblr-14237	249	31	income	income	NOUN
cblr-14237	249	32	spectrum	spectrum	NOUN
cblr-14237	249	33	.	.	PUNCT
cblr-14237	250	1	high	high	ADJ
cblr-14237	250	2	-	-	PUNCT
cblr-14237	250	3	income	income	NOUN
cblr-14237	250	4	filers	filer	NOUN
cblr-14237	250	5	may	may	AUX
cblr-14237	250	6	have	have	VERB
cblr-14237	250	7	proportionately	proportionately	ADV
cblr-14237	250	8	greater	great	ADJ
cblr-14237	250	9	ability	ability	NOUN
cblr-14237	250	10	to	to	PART
cblr-14237	250	11	finance	finance	VERB
cblr-14237	250	12	tax	tax	NOUN
cblr-14237	250	13	benefits	benefit	NOUN
cblr-14237	250	14	with	with	ADP
cblr-14237	250	15	debt.60	debt.60	PROPN
cblr-14237	250	16	the	the	DET
cblr-14237	250	17	home	home	NOUN
cblr-14237	250	18	mortgage	mortgage	NOUN
cblr-14237	250	19	interest	interest	NOUN
cblr-14237	250	20	deduction	deduction	NOUN
cblr-14237	250	21	,	,	PUNCT
cblr-14237	250	22	for	for	ADP
cblr-14237	250	23	example	example	NOUN
cblr-14237	250	24	,	,	PUNCT
cblr-14237	250	25	varies	vary	VERB
cblr-14237	250	26	directly	directly	ADV
cblr-14237	250	27	with	with	ADP
cblr-14237	250	28	loan	loan	NOUN
cblr-14237	250	29	size	size	NOUN
cblr-14237	250	30	and	and	CCONJ
cblr-14237	250	31	inversely	inversely	ADV
cblr-14237	250	32	with	with	ADP
cblr-14237	250	33	interest	interest	NOUN
cblr-14237	250	34	rates.61	rates.61	NOUN
cblr-14237	250	35	to	to	ADP
cblr-14237	250	36	the	the	DET
cblr-14237	250	37	extent	extent	NOUN
cblr-14237	250	38	that	that	SCONJ
cblr-14237	250	39	high	high	ADJ
cblr-14237	250	40	-	-	PUNCT
cblr-14237	250	41	income	income	NOUN
cblr-14237	250	42	filers	filer	NOUN
cblr-14237	250	43	’	'	PUNCT
cblr-14237	250	44	loan	loan	NOUN
cblr-14237	250	45	size	size	NOUN
cblr-14237	250	46	grows	grow	VERB
cblr-14237	250	47	faster	fast	ADV
cblr-14237	250	48	than	than	ADP
cblr-14237	250	49	any	any	DET
cblr-14237	250	50	interest	interest	NOUN
cblr-14237	250	51	rate	rate	NOUN
cblr-14237	250	52	reductions	reduction	NOUN
cblr-14237	250	53	,	,	PUNCT
cblr-14237	250	54	these	these	DET
cblr-14237	250	55	filers	filer	NOUN
cblr-14237	250	56	benefit	benefit	VERB
cblr-14237	250	57	disproportionately	disproportionately	ADV
cblr-14237	250	58	compared	compare	VERB
cblr-14237	250	59	to	to	ADP
cblr-14237	250	60	middleand	middleand	NOUN
cblr-14237	250	61	lowerincome	lowerincome	VERB
cblr-14237	250	62	taxpayers.62	taxpayers.62	NOUN
cblr-14237	250	63	similarly	similarly	ADV
cblr-14237	250	64	,	,	PUNCT
cblr-14237	250	65	high	high	ADJ
cblr-14237	250	66	-	-	PUNCT
cblr-14237	250	67	income	income	NOUN
cblr-14237	250	68	filers	filer	NOUN
cblr-14237	250	69	may	may	AUX
cblr-14237	250	70	make	make	VERB
cblr-14237	250	71	larger	large	ADJ
cblr-14237	250	72	outlays	outlay	NOUN
cblr-14237	250	73	that	that	PRON
cblr-14237	250	74	are	be	AUX
cblr-14237	250	75	largely	largely	ADV
cblr-14237	250	76	inframarginal	inframarginal	ADJ
cblr-14237	250	77	—	—	PUNCT
cblr-14237	250	78	that	that	ADV
cblr-14237	250	79	is	is	ADV
cblr-14237	250	80	,	,	PUNCT
cblr-14237	250	81	those	those	DET
cblr-14237	250	82	filers	filer	NOUN
cblr-14237	250	83	would	would	AUX
cblr-14237	250	84	make	make	VERB
cblr-14237	250	85	such	such	ADJ
cblr-14237	250	86	outlays	outlay	NOUN
cblr-14237	250	87	regardless	regardless	ADV
cblr-14237	250	88	of	of	ADP
cblr-14237	250	89	any	any	DET
cblr-14237	250	90	tax	tax	NOUN
cblr-14237	250	91	-	-	PUNCT
cblr-14237	250	92	system	system	NOUN
cblr-14237	250	93	subsidy	subsidy	NOUN
cblr-14237	250	94	.	.	PUNCT
cblr-14237	251	1	under	under	ADP
cblr-14237	251	2	a	a	DET
cblr-14237	251	3	deduction	deduction	NOUN
cblr-14237	251	4	-	-	PUNCT
cblr-14237	251	5	based	base	VERB
cblr-14237	251	6	tax	tax	NOUN
cblr-14237	251	7	expenditure	expenditure	NOUN
cblr-14237	251	8	,	,	PUNCT
cblr-14237	251	9	these	these	DET
cblr-14237	251	10	larger	large	ADJ
cblr-14237	251	11	outlays	outlay	NOUN
cblr-14237	251	12	cost	cost	VERB
cblr-14237	251	13	the	the	DET
cblr-14237	251	14	government	government	NOUN
cblr-14237	251	15	more	more	ADV
cblr-14237	251	16	while	while	SCONJ
cblr-14237	251	17	generating	generate	VERB
cblr-14237	251	18	a	a	DET
cblr-14237	251	19	smaller	small	ADJ
cblr-14237	251	20	public	public	ADJ
cblr-14237	251	21	benefit	benefit	NOUN
cblr-14237	251	22	,	,	PUNCT
cblr-14237	251	23	compared	compare	VERB
cblr-14237	251	24	to	to	ADP
cblr-14237	251	25	middleand	middleand	NOUN
cblr-14237	251	26	lower	low	ADJ
cblr-14237	251	27	-	-	PUNCT
cblr-14237	251	28	income	income	NOUN
cblr-14237	251	29	taxpayers	taxpayer	NOUN
cblr-14237	251	30	whose	whose	DET
cblr-14237	251	31	(	(	PUNCT
cblr-14237	251	32	smaller	small	ADJ
cblr-14237	251	33	)	)	PUNCT
cblr-14237	251	34	outlays	outlay	NOUN
cblr-14237	251	35	may	may	AUX
cblr-14237	251	36	lie	lie	VERB
cblr-14237	251	37	at	at	ADP
cblr-14237	251	38	a	a	DET
cblr-14237	251	39	behavioral	behavioral	ADJ
cblr-14237	251	40	margin	margin	NOUN
cblr-14237	251	41	.	.	PUNCT
cblr-14237	252	1	environmental	environmental	ADJ
cblr-14237	252	2	tax	tax	NOUN
cblr-14237	252	3	expenditures	expenditure	NOUN
cblr-14237	252	4	,	,	PUNCT
cblr-14237	252	5	such	such	ADJ
cblr-14237	252	6	as	as	ADP
cblr-14237	252	7	benefits	benefit	NOUN
cblr-14237	252	8	for	for	ADP
cblr-14237	252	9	electric	electric	ADJ
cblr-14237	252	10	vehicles	vehicle	NOUN
cblr-14237	252	11	,	,	PUNCT
cblr-14237	252	12	may	may	AUX
cblr-14237	252	13	function	function	VERB
cblr-14237	252	14	this	this	DET
cblr-14237	252	15	way	way	NOUN
cblr-14237	252	16	,	,	PUNCT
cblr-14237	252	17	in	in	ADP
cblr-14237	252	18	that	that	PRON
cblr-14237	252	19	lower	low	ADJ
cblr-14237	252	20	-	-	PUNCT
cblr-14237	252	21	income	income	NOUN
cblr-14237	252	22	taxpayers	taxpayer	NOUN
cblr-14237	252	23	would	would	AUX
cblr-14237	252	24	not	not	PART
cblr-14237	252	25	buy	buy	VERB
cblr-14237	252	26	an	an	DET
cblr-14237	252	27	electric	electric	ADJ
cblr-14237	252	28	vehicle	vehicle	NOUN
cblr-14237	252	29	,	,	PUNCT
cblr-14237	252	30	absent	absent	VERB
cblr-14237	252	31	a	a	DET
cblr-14237	252	32	subsidy.63	subsidy.63	NOUN
cblr-14237	252	33	as	as	ADP
cblr-14237	252	34	with	with	ADP
cblr-14237	252	35	high	high	ADJ
cblr-14237	252	36	-	-	PUNCT
cblr-14237	252	37	income	income	NOUN
cblr-14237	252	38	filers	filer	NOUN
cblr-14237	252	39	’	'	PUNCT
cblr-14237	252	40	enhanced	enhance	VERB
cblr-14237	252	41	ability	ability	NOUN
cblr-14237	252	42	to	to	PART
cblr-14237	252	43	borrow	borrow	VERB
cblr-14237	252	44	,	,	PUNCT
cblr-14237	252	45	any	any	DET
cblr-14237	252	46	subsidy	subsidy	NOUN
cblr-14237	252	47	would	would	AUX
cblr-14237	252	48	be	be	AUX
cblr-14237	252	49	even	even	ADV
cblr-14237	252	50	more	more	ADJ
cblr-14237	252	51	upside	upside	NOUN
cblr-14237	252	52	-	-	PUNCT
cblr-14237	252	53	down	down	NOUN
cblr-14237	252	54	than	than	ADP
cblr-14237	252	55	a	a	DET
cblr-14237	252	56	deduction	deduction	NOUN
cblr-14237	252	57	incurred	incur	VERB
cblr-14237	252	58	evenly	evenly	ADV
cblr-14237	252	59	across	across	ADP
cblr-14237	252	60	the	the	DET
cblr-14237	252	61	income	income	NOUN
cblr-14237	252	62	spectrum	spectrum	NOUN
cblr-14237	252	63	.	.	PUNCT
cblr-14237	253	1	situations	situation	NOUN
cblr-14237	253	2	are	be	AUX
cblr-14237	253	3	likely	likely	ADV
cblr-14237	253	4	unusual	unusual	ADJ
cblr-14237	253	5	,	,	PUNCT
cblr-14237	253	6	tax	tax	NOUN
cblr-14237	253	7	deductions	deduction	NOUN
cblr-14237	253	8	are	be	AUX
cblr-14237	253	9	not	not	PART
cblr-14237	253	10	an	an	DET
cblr-14237	253	11	appropriate	appropriate	ADJ
cblr-14237	253	12	default	default	NOUN
cblr-14237	253	13	mechanic	mechanic	NOUN
cblr-14237	253	14	.	.	PUNCT
cblr-14237	254	1	60	60	NUM
cblr-14237	254	2	this	this	DET
cblr-14237	254	3	economic	economic	ADJ
cblr-14237	254	4	observation	observation	NOUN
cblr-14237	254	5	fuels	fuel	VERB
cblr-14237	254	6	debt	debt	NOUN
cblr-14237	254	7	-	-	PUNCT
cblr-14237	254	8	driven	drive	VERB
cblr-14237	254	9	tax	tax	NOUN
cblr-14237	254	10	shelters	shelter	NOUN
cblr-14237	254	11	.	.	PUNCT
cblr-14237	255	1	61	61	NUM
cblr-14237	255	2	see	see	NOUN
cblr-14237	255	3	i.r.c	i.r.c	NOUN
cblr-14237	255	4	.	.	PUNCT
cblr-14237	256	1	§	§	PROPN
cblr-14237	256	2	163(h)(2	163(h)(2	NUM
cblr-14237	256	3	)	)	PUNCT
cblr-14237	256	4	.	.	PUNCT
cblr-14237	257	1	62	62	NUM
cblr-14237	257	2	see	see	VERB
cblr-14237	257	3	will	will	AUX
cblr-14237	257	4	fisher	fisher	PROPN
cblr-14237	257	5	&	&	CCONJ
cblr-14237	257	6	chye	chye	PROPN
cblr-14237	257	7	-	-	PUNCT
cblr-14237	257	8	ching	ching	PROPN
cblr-14237	257	9	huang	huang	PROPN
cblr-14237	257	10	,	,	PUNCT
cblr-14237	257	11	mortgage	mortgage	NOUN
cblr-14237	257	12	interest	interest	NOUN
cblr-14237	257	13	deduction	deduction	NOUN
cblr-14237	257	14	is	be	AUX
cblr-14237	257	15	ripe	ripe	ADJ
cblr-14237	257	16	for	for	ADP
cblr-14237	257	17	reform	reform	NOUN
cblr-14237	257	18	,	,	PUNCT
cblr-14237	257	19	ctr	ctr	PROPN
cblr-14237	257	20	.	.	PUNCT
cblr-14237	258	1	on	on	ADP
cblr-14237	258	2	budget	budget	NOUN
cblr-14237	258	3	&	&	CCONJ
cblr-14237	258	4	pol’y	pol’y	NOUN
cblr-14237	258	5	priorities	priority	NOUN
cblr-14237	258	6	(	(	PUNCT
cblr-14237	258	7	june	june	PROPN
cblr-14237	258	8	25	25	NUM
cblr-14237	258	9	,	,	PUNCT
cblr-14237	258	10	2013	2013	NUM
cblr-14237	258	11	)	)	PUNCT
cblr-14237	258	12	(	(	PUNCT
cblr-14237	258	13	“	"	PUNCT
cblr-14237	258	14	homeowners	homeowner	NOUN
cblr-14237	258	15	with	with	ADP
cblr-14237	258	16	higher	high	ADJ
cblr-14237	258	17	incomes	income	NOUN
cblr-14237	258	18	tend	tend	VERB
cblr-14237	258	19	to	to	PART
cblr-14237	258	20	have	have	VERB
cblr-14237	258	21	more	more	ADV
cblr-14237	258	22	expensive	expensive	ADJ
cblr-14237	258	23	homes	home	NOUN
cblr-14237	258	24	and	and	CCONJ
cblr-14237	258	25	thus	thus	ADV
cblr-14237	258	26	more	more	ADJ
cblr-14237	258	27	mortgage	mortgage	NOUN
cblr-14237	258	28	interest	interest	NOUN
cblr-14237	258	29	to	to	PART
cblr-14237	258	30	deduct	deduct	VERB
cblr-14237	258	31	.	.	PUNCT
cblr-14237	258	32	”	"	PUNCT
cblr-14237	258	33	)	)	PUNCT
cblr-14237	258	34	,	,	PUNCT
cblr-14237	259	1	https://www.cbpp.org/research/mortgage-interest-deduction-is-ripe-forreform	https://www.cbpp.org/research/mortgage-interest-deduction-is-ripe-forreform	NOUN
cblr-14237	259	2	.	.	PUNCT
cblr-14237	260	1	the	the	DET
cblr-14237	260	2	tax	tax	NOUN
cblr-14237	260	3	cuts	cut	NOUN
cblr-14237	260	4	and	and	CCONJ
cblr-14237	260	5	jobs	job	NOUN
cblr-14237	260	6	act	act	VERB
cblr-14237	260	7	increased	increase	VERB
cblr-14237	260	8	the	the	DET
cblr-14237	260	9	standard	standard	ADJ
cblr-14237	260	10	deduction	deduction	NOUN
cblr-14237	260	11	,	,	PUNCT
cblr-14237	260	12	which	which	PRON
cblr-14237	260	13	,	,	PUNCT
cblr-14237	260	14	as	as	ADP
cblr-14237	260	15	a	a	DET
cblr-14237	260	16	practical	practical	ADJ
cblr-14237	260	17	matter	matter	NOUN
cblr-14237	260	18	,	,	PUNCT
cblr-14237	260	19	eliminates	eliminate	VERB
cblr-14237	260	20	most	most	ADJ
cblr-14237	260	21	middleand	middleand	NOUN
cblr-14237	260	22	lower	low	ADJ
cblr-14237	260	23	-	-	PUNCT
cblr-14237	260	24	income	income	NOUN
cblr-14237	260	25	households	household	NOUN
cblr-14237	260	26	’	'	PUNCT
cblr-14237	260	27	home	home	NOUN
cblr-14237	260	28	mortgage	mortgage	NOUN
cblr-14237	260	29	interest	interest	NOUN
cblr-14237	260	30	deduction	deduction	NOUN
cblr-14237	260	31	.	.	PUNCT
cblr-14237	261	1	see	see	VERB
cblr-14237	261	2	i	i	PRON
cblr-14237	261	3	d.	d.	PROPN
cblr-14237	261	4	63	63	NUM
cblr-14237	261	5	cf	cf	NOUN
cblr-14237	261	6	.	.	PUNCT
cblr-14237	262	1	gilbert	gilbert	PROPN
cblr-14237	262	2	e.	e.	PROPN
cblr-14237	262	3	metcalf	metcalf	PROPN
cblr-14237	262	4	,	,	PUNCT
cblr-14237	262	5	using	use	VERB
cblr-14237	262	6	tax	tax	NOUN
cblr-14237	262	7	expenditures	expenditure	NOUN
cblr-14237	262	8	to	to	PART
cblr-14237	262	9	achieve	achieve	VERB
cblr-14237	262	10	energy	energy	NOUN
cblr-14237	262	11	policy	policy	NOUN
cblr-14237	262	12	goals	goal	NOUN
cblr-14237	262	13	(	(	PUNCT
cblr-14237	262	14	nat’l	nat’l	NUM
cblr-14237	262	15	bureau	bureau	PROPN
cblr-14237	262	16	of	of	ADP
cblr-14237	262	17	econ	econ	PROPN
cblr-14237	262	18	.	.	PUNCT
cblr-14237	263	1	rsch	rsch	PROPN
cblr-14237	263	2	.	.	PUNCT
cblr-14237	263	3	,	,	PUNCT
cblr-14237	263	4	working	working	NOUN
cblr-14237	263	5	paper	paper	NOUN
cblr-14237	263	6	no	no	NOUN
cblr-14237	263	7	.	.	PROPN
cblr-14237	263	8	13753	13753	NUM
cblr-14237	263	9	,	,	PUNCT
cblr-14237	263	10	2008	2008	NUM
cblr-14237	263	11	)	)	PUNCT
cblr-14237	264	1	(	(	PUNCT
cblr-14237	264	2	modeling	model	VERB
cblr-14237	264	3	ethanol	ethanol	NOUN
cblr-14237	264	4	credits	credit	NOUN
cblr-14237	264	5	)	)	PUNCT
cblr-14237	264	6	,	,	PUNCT
cblr-14237	264	7	https://www.nber.org/system/files/working_papers/w13753/w13753.pdf	https://www.nber.org/system/files/working_papers/w13753/w13753.pdf	X
cblr-14237	265	1	[	[	X
cblr-14237	265	2	https://perma.cc/9vaa-87mx	https://perma.cc/9vaa-87mx	X
cblr-14237	265	3	]	]	X
cblr-14237	265	4	.	.	PUNCT
cblr-14237	266	1	632	632	NUM
cblr-14237	266	2	columbia	columbia	PROPN
cblr-14237	266	3	business	business	NOUN
cblr-14237	266	4	law	law	PROPN
cblr-14237	266	5	review	review	NOUN
cblr-14237	266	6	[	[	X
cblr-14237	266	7	vol	vol	NOUN
cblr-14237	266	8	.	.	NOUN
cblr-14237	266	9	2024	2024	NUM
cblr-14237	266	10	in	in	ADP
cblr-14237	266	11	this	this	DET
cblr-14237	266	12	context	context	NOUN
cblr-14237	266	13	,	,	PUNCT
cblr-14237	266	14	substantive	substantive	ADJ
cblr-14237	266	15	modification	modification	NOUN
cblr-14237	266	16	is	be	AUX
cblr-14237	266	17	a	a	DET
cblr-14237	266	18	viable	viable	ADJ
cblr-14237	266	19	reform	reform	NOUN
cblr-14237	266	20	strategy	strategy	NOUN
cblr-14237	266	21	.	.	PUNCT
cblr-14237	267	1	lawmakers	lawmaker	NOUN
cblr-14237	267	2	can	can	AUX
cblr-14237	267	3	avoid	avoid	VERB
cblr-14237	267	4	the	the	DET
cblr-14237	267	5	regressive	regressive	ADJ
cblr-14237	267	6	aspects	aspect	NOUN
cblr-14237	267	7	of	of	ADP
cblr-14237	267	8	tax	tax	NOUN
cblr-14237	267	9	expenditures	expenditure	NOUN
cblr-14237	267	10	by	by	ADP
cblr-14237	267	11	converting	convert	VERB
cblr-14237	267	12	deductions	deduction	NOUN
cblr-14237	267	13	to	to	ADP
cblr-14237	267	14	credits	credit	NOUN
cblr-14237	267	15	or	or	CCONJ
cblr-14237	267	16	otherwise	otherwise	ADV
cblr-14237	267	17	capping	cap	VERB
cblr-14237	267	18	benefits	benefit	NOUN
cblr-14237	267	19	for	for	ADP
cblr-14237	267	20	high	high	ADJ
cblr-14237	267	21	-	-	PUNCT
cblr-14237	267	22	income	income	NOUN
cblr-14237	267	23	taxpayers.64	taxpayers.64	NOUN
cblr-14237	267	24	comprehensive	comprehensive	ADJ
cblr-14237	267	25	solutions	solution	NOUN
cblr-14237	267	26	are	be	AUX
cblr-14237	267	27	possible	possible	ADJ
cblr-14237	267	28	,	,	PUNCT
cblr-14237	267	29	such	such	ADJ
cblr-14237	267	30	as	as	ADP
cblr-14237	267	31	alternative	alternative	ADJ
cblr-14237	267	32	minimum	minimum	ADJ
cblr-14237	267	33	taxes	taxis	NOUN
cblr-14237	267	34	(	(	PUNCT
cblr-14237	267	35	amts	amts	NOUN
cblr-14237	267	36	)	)	PUNCT
cblr-14237	267	37	and	and	CCONJ
cblr-14237	267	38	overall	overall	ADJ
cblr-14237	267	39	limitations	limitation	NOUN
cblr-14237	267	40	on	on	ADP
cblr-14237	267	41	itemized	itemize	VERB
cblr-14237	267	42	deductions	deduction	NOUN
cblr-14237	267	43	.	.	PUNCT
cblr-14237	268	1	notably	notably	ADV
cblr-14237	268	2	,	,	PUNCT
cblr-14237	268	3	the	the	DET
cblr-14237	268	4	corporate	corporate	ADJ
cblr-14237	268	5	amt	amt	PROPN
cblr-14237	268	6	and	and	CCONJ
cblr-14237	268	7	pease	pease	PROPN
cblr-14237	268	8	limitation	limitation	NOUN
cblr-14237	268	9	on	on	ADP
cblr-14237	268	10	itemized	itemize	VERB
cblr-14237	268	11	deductions	deduction	NOUN
cblr-14237	268	12	both	both	PRON
cblr-14237	268	13	were	be	AUX
cblr-14237	268	14	repealed	repeal	VERB
cblr-14237	268	15	in	in	ADP
cblr-14237	268	16	2017.65	2017.65	NUM
cblr-14237	268	17	instead	instead	ADV
cblr-14237	268	18	,	,	PUNCT
cblr-14237	268	19	the	the	DET
cblr-14237	268	20	standard	standard	ADJ
cblr-14237	268	21	deduction	deduction	NOUN
cblr-14237	268	22	was	be	AUX
cblr-14237	268	23	increased,66	increased,66	ADJ
cblr-14237	268	24	which	which	PRON
cblr-14237	268	25	reduces	reduce	VERB
cblr-14237	268	26	the	the	DET
cblr-14237	268	27	effects	effect	NOUN
cblr-14237	268	28	of	of	ADP
cblr-14237	268	29	tax	tax	NOUN
cblr-14237	268	30	expenditures	expenditure	NOUN
cblr-14237	268	31	in	in	ADP
cblr-14237	268	32	a	a	DET
cblr-14237	268	33	way	way	NOUN
cblr-14237	268	34	that	that	PRON
cblr-14237	268	35	arguably	arguably	ADV
cblr-14237	268	36	is	be	AUX
cblr-14237	268	37	regressive	regressive	ADJ
cblr-14237	268	38	.	.	PUNCT
cblr-14237	269	1	overall	overall	ADV
cblr-14237	269	2	,	,	PUNCT
cblr-14237	269	3	these	these	DET
cblr-14237	269	4	rationales	rationale	NOUN
cblr-14237	269	5	do	do	VERB
cblr-14237	269	6	little	little	ADJ
cblr-14237	269	7	to	to	PART
cblr-14237	269	8	identify	identify	VERB
cblr-14237	269	9	tax	tax	NOUN
cblr-14237	269	10	expenditures	expenditure	NOUN
cblr-14237	269	11	and	and	CCONJ
cblr-14237	269	12	have	have	AUX
cblr-14237	269	13	had	have	VERB
cblr-14237	269	14	limited	limited	ADJ
cblr-14237	269	15	effect	effect	NOUN
cblr-14237	269	16	in	in	ADP
cblr-14237	269	17	terms	term	NOUN
cblr-14237	269	18	of	of	ADP
cblr-14237	269	19	eliminating	eliminate	VERB
cblr-14237	269	20	the	the	DET
cblr-14237	269	21	problem	problem	NOUN
cblr-14237	269	22	of	of	ADP
cblr-14237	269	23	upside	upside	NOUN
cblr-14237	269	24	-	-	PUNCT
cblr-14237	269	25	down	down	ADP
cblr-14237	269	26	subsidies	subsidy	NOUN
cblr-14237	269	27	.	.	PUNCT
cblr-14237	270	1	c.	c.	NOUN
cblr-14237	270	2	base	base	PROPN
cblr-14237	270	3	expansion	expansion	NOUN
cblr-14237	270	4	and	and	CCONJ
cblr-14237	270	5	efficiency	efficiency	NOUN
cblr-14237	270	6	-	-	PUNCT
cblr-14237	270	7	oriented	orient	VERB
cblr-14237	270	8	reform	reform	NOUN
cblr-14237	270	9	another	another	DET
cblr-14237	270	10	approach	approach	NOUN
cblr-14237	270	11	addresses	address	VERB
cblr-14237	270	12	tax	tax	NOUN
cblr-14237	270	13	expenditures	expenditure	NOUN
cblr-14237	270	14	from	from	ADP
cblr-14237	270	15	the	the	DET
cblr-14237	270	16	perspective	perspective	NOUN
cblr-14237	270	17	of	of	ADP
cblr-14237	270	18	comprehensive	comprehensive	ADJ
cblr-14237	270	19	income	income	NOUN
cblr-14237	270	20	taxation	taxation	NOUN
cblr-14237	270	21	.	.	PUNCT
cblr-14237	271	1	this	this	DET
cblr-14237	271	2	approach	approach	NOUN
cblr-14237	271	3	has	have	VERB
cblr-14237	271	4	two	two	NUM
cblr-14237	271	5	distinct	distinct	ADJ
cblr-14237	271	6	phases	phase	NOUN
cblr-14237	271	7	.	.	PUNCT
cblr-14237	272	1	in	in	ADP
cblr-14237	272	2	the	the	DET
cblr-14237	272	3	1960s	1960	NOUN
cblr-14237	272	4	,	,	PUNCT
cblr-14237	272	5	stanley	stanley	PROPN
cblr-14237	272	6	surrey	surrey	PROPN
cblr-14237	272	7	,	,	PUNCT
cblr-14237	272	8	a	a	DET
cblr-14237	272	9	preeminent	preeminent	ADJ
cblr-14237	272	10	tax	tax	NOUN
cblr-14237	272	11	lawyer	lawyer	NOUN
cblr-14237	272	12	,	,	PUNCT
cblr-14237	272	13	public	public	ADJ
cblr-14237	272	14	servant	servant	NOUN
cblr-14237	272	15	,	,	PUNCT
cblr-14237	272	16	and	and	CCONJ
cblr-14237	272	17	academic	academic	ADJ
cblr-14237	272	18	,	,	PUNCT
cblr-14237	272	19	defined	define	VERB
cblr-14237	272	20	the	the	DET
cblr-14237	272	21	term	term	NOUN
cblr-14237	272	22	“	"	PUNCT
cblr-14237	272	23	tax	tax	NOUN
cblr-14237	272	24	expenditures	expenditure	NOUN
cblr-14237	272	25	”	"	PUNCT
cblr-14237	272	26	as	as	SCONJ
cblr-14237	272	27	avoidable	avoidable	ADJ
cblr-14237	272	28	deviations	deviation	NOUN
cblr-14237	272	29	from	from	ADP
cblr-14237	272	30	an	an	DET
cblr-14237	272	31	idealized	idealized	ADJ
cblr-14237	272	32	construction	construction	NOUN
cblr-14237	272	33	of	of	ADP
cblr-14237	272	34	taxpayers	taxpayer	NOUN
cblr-14237	272	35	’	'	PUNCT
cblr-14237	272	36	income.67	income.67	VERB
cblr-14237	272	37	the	the	DET
cblr-14237	272	38	historical	historical	ADJ
cblr-14237	272	39	referent	referent	NOUN
cblr-14237	272	40	was	be	AUX
cblr-14237	272	41	economic	economic	ADJ
cblr-14237	272	42	income	income	NOUN
cblr-14237	272	43	,	,	PUNCT
cblr-14237	272	44	defined	define	VERB
cblr-14237	272	45	in	in	ADP
cblr-14237	272	46	the	the	DET
cblr-14237	272	47	haig	haig	PROPN
cblr-14237	272	48	-	-	PUNCT
cblr-14237	272	49	simons	simon	NOUN
cblr-14237	272	50	fashion	fashion	NOUN
cblr-14237	272	51	as	as	ADP
cblr-14237	272	52	a	a	DET
cblr-14237	272	53	taxpayer	taxpayer	NOUN
cblr-14237	272	54	’s	’s	PART
cblr-14237	272	55	consumption	consumption	NOUN
cblr-14237	272	56	and	and	CCONJ
cblr-14237	272	57	increase	increase	VERB
cblr-14237	272	58	or	or	CCONJ
cblr-14237	272	59	decrease	decrease	VERB
cblr-14237	272	60	64	64	NUM
cblr-14237	272	61	see	see	VERB
cblr-14237	272	62	batchelder	batchelder	NOUN
cblr-14237	272	63	,	,	PUNCT
cblr-14237	272	64	goldberg	goldberg	PROPN
cblr-14237	272	65	&	&	CCONJ
cblr-14237	272	66	orszag	orszag	PROPN
cblr-14237	272	67	,	,	PUNCT
cblr-14237	272	68	supra	supra	PROPN
cblr-14237	272	69	note	note	PROPN
cblr-14237	272	70	18	18	NUM
cblr-14237	272	71	,	,	PUNCT
cblr-14237	272	72	at	at	ADP
cblr-14237	272	73	57	57	NUM
cblr-14237	272	74	(	(	PUNCT
cblr-14237	272	75	arguing	argue	VERB
cblr-14237	272	76	that	that	SCONJ
cblr-14237	272	77	refundable	refundable	ADJ
cblr-14237	272	78	credits	credit	NOUN
cblr-14237	272	79	retain	retain	VERB
cblr-14237	272	80	constant	constant	ADJ
cblr-14237	272	81	value	value	NOUN
cblr-14237	272	82	“	"	PUNCT
cblr-14237	272	83	in	in	ADP
cblr-14237	272	84	the	the	DET
cblr-14237	272	85	face	face	NOUN
cblr-14237	272	86	of	of	ADP
cblr-14237	272	87	different	different	ADJ
cblr-14237	272	88	earnings	earning	NOUN
cblr-14237	272	89	patterns	pattern	NOUN
cblr-14237	272	90	and	and	CCONJ
cblr-14237	272	91	degrees	degree	NOUN
cblr-14237	272	92	of	of	ADP
cblr-14237	272	93	income	income	NOUN
cblr-14237	272	94	volatility	volatility	NOUN
cblr-14237	272	95	”	"	PUNCT
cblr-14237	272	96	)	)	PUNCT
cblr-14237	272	97	;	;	PUNCT
cblr-14237	272	98	see	see	VERB
cblr-14237	272	99	also	also	ADV
cblr-14237	272	100	hemel	hemel	X
cblr-14237	272	101	,	,	PUNCT
cblr-14237	272	102	supra	supra	PROPN
cblr-14237	272	103	note	note	NOUN
cblr-14237	272	104	59	59	NUM
cblr-14237	272	105	,	,	PUNCT
cblr-14237	272	106	at	at	ADP
cblr-14237	272	107	5–6	5–6	NOUN
cblr-14237	272	108	(	(	PUNCT
cblr-14237	272	109	identifying	identify	VERB
cblr-14237	272	110	situations	situation	NOUN
cblr-14237	272	111	in	in	ADP
cblr-14237	272	112	which	which	PRON
cblr-14237	272	113	phaseouts	phaseout	NOUN
cblr-14237	272	114	may	may	AUX
cblr-14237	272	115	prove	prove	VERB
cblr-14237	272	116	efficient	efficient	ADJ
cblr-14237	272	117	)	)	PUNCT
cblr-14237	272	118	.	.	PUNCT
cblr-14237	273	1	65	65	NUM
cblr-14237	273	2	see	see	VERB
cblr-14237	273	3	an	an	DET
cblr-14237	273	4	act	act	NOUN
cblr-14237	273	5	to	to	PART
cblr-14237	273	6	provide	provide	VERB
cblr-14237	273	7	for	for	ADP
cblr-14237	273	8	reconciliation	reconciliation	NOUN
cblr-14237	273	9	pursuant	pursuant	NOUN
cblr-14237	273	10	to	to	ADP
cblr-14237	273	11	titles	titles	PROPN
cblr-14237	273	12	ii	ii	PROPN
cblr-14237	273	13	and	and	CCONJ
cblr-14237	273	14	v	v	NOUN
cblr-14237	273	15	of	of	ADP
cblr-14237	273	16	the	the	DET
cblr-14237	273	17	concurrent	concurrent	ADJ
cblr-14237	273	18	resolution	resolution	NOUN
cblr-14237	273	19	on	on	ADP
cblr-14237	273	20	the	the	DET
cblr-14237	273	21	budget	budget	NOUN
cblr-14237	273	22	for	for	ADP
cblr-14237	273	23	fiscal	fiscal	ADJ
cblr-14237	273	24	year	year	NOUN
cblr-14237	273	25	2018	2018	NUM
cblr-14237	273	26	,	,	PUNCT
cblr-14237	273	27	pub	pub	NOUN
cblr-14237	273	28	.	.	PUNCT
cblr-14237	274	1	l.	l.	PROPN
cblr-14237	274	2	no	no	INTJ
cblr-14237	274	3	.	.	PROPN
cblr-14237	275	1	115	115	NUM
cblr-14237	275	2	-	-	SYM
cblr-14237	275	3	97	97	NUM
cblr-14237	275	4	,	,	PUNCT
cblr-14237	275	5	§	§	PROPN
cblr-14237	275	6	§	§	PROPN
cblr-14237	275	7	11046	11046	NUM
cblr-14237	275	8	,	,	PUNCT
cblr-14237	275	9	12001	12001	NUM
cblr-14237	275	10	,	,	PUNCT
cblr-14237	275	11	131	131	NUM
cblr-14237	275	12	stat	stat	NOUN
cblr-14237	275	13	.	.	PUNCT
cblr-14237	276	1	2054	2054	NUM
cblr-14237	276	2	,	,	PUNCT
cblr-14237	276	3	2088	2088	NUM
cblr-14237	276	4	,	,	PUNCT
cblr-14237	276	5	2092–94	2092–94	NUM
cblr-14237	276	6	(	(	PUNCT
cblr-14237	276	7	2017	2017	NUM
cblr-14237	276	8	)	)	PUNCT
cblr-14237	277	1	[	[	X
cblr-14237	277	2	hereinafter	hereinafter	NOUN
cblr-14237	277	3	tax	tax	NOUN
cblr-14237	277	4	cuts	cut	NOUN
cblr-14237	277	5	and	and	CCONJ
cblr-14237	277	6	jobs	job	NOUN
cblr-14237	277	7	act	act	PROPN
cblr-14237	277	8	]	]	PUNCT
cblr-14237	277	9	.	.	PUNCT
cblr-14237	278	1	66	66	NUM
cblr-14237	278	2	see	see	VERB
cblr-14237	278	3	i	i	PROPN
cblr-14237	278	4	d.	d.	PROPN
cblr-14237	278	5	§	§	PROPN
cblr-14237	278	6	11021	11021	NUM
cblr-14237	278	7	,	,	PUNCT
cblr-14237	278	8	131	131	NUM
cblr-14237	278	9	stat	stat	NOUN
cblr-14237	278	10	.	.	PUNCT
cblr-14237	279	1	at	at	ADP
cblr-14237	279	2	2072–73	2072–73	ADJ
cblr-14237	279	3	.	.	PUNCT
cblr-14237	279	4	67	67	NUM
cblr-14237	279	5	in	in	ADP
cblr-14237	279	6	general	general	ADJ
cblr-14237	279	7	,	,	PUNCT
cblr-14237	279	8	this	this	DET
cblr-14237	279	9	definition	definition	NOUN
cblr-14237	279	10	of	of	ADP
cblr-14237	279	11	income	income	NOUN
cblr-14237	279	12	was	be	AUX
cblr-14237	279	13	economic	economic	ADJ
cblr-14237	279	14	,	,	PUNCT
cblr-14237	279	15	with	with	ADP
cblr-14237	279	16	some	some	DET
cblr-14237	279	17	concessions	concession	NOUN
cblr-14237	279	18	to	to	PART
cblr-14237	279	19	custom	custom	NOUN
cblr-14237	279	20	and	and	CCONJ
cblr-14237	279	21	practicality	practicality	NOUN
cblr-14237	279	22	.	.	PUNCT
cblr-14237	280	1	see	see	VERB
cblr-14237	280	2	john	john	PROPN
cblr-14237	280	3	r.	r.	PROPN
cblr-14237	280	4	brooks	brooks	PROPN
cblr-14237	280	5	,	,	PUNCT
cblr-14237	280	6	the	the	DET
cblr-14237	280	7	definitions	definition	NOUN
cblr-14237	280	8	of	of	ADP
cblr-14237	280	9	income	income	NOUN
cblr-14237	280	10	,	,	PUNCT
cblr-14237	280	11	71	71	NUM
cblr-14237	280	12	tax	tax	NOUN
cblr-14237	280	13	l.	l.	PROPN
cblr-14237	280	14	rev	rev	PROPN
cblr-14237	280	15	.	.	PROPN
cblr-14237	280	16	253	253	NUM
cblr-14237	280	17	,	,	PUNCT
cblr-14237	280	18	274–78	274–78	NUM
cblr-14237	280	19	(	(	PUNCT
cblr-14237	280	20	2018	2018	NUM
cblr-14237	280	21	)	)	PUNCT
cblr-14237	280	22	(	(	PUNCT
cblr-14237	280	23	describing	describe	VERB
cblr-14237	280	24	academic	academic	ADJ
cblr-14237	280	25	debates	debate	NOUN
cblr-14237	280	26	about	about	ADP
cblr-14237	280	27	the	the	DET
cblr-14237	280	28	normative	normative	ADJ
cblr-14237	280	29	baseline	baseline	NOUN
cblr-14237	280	30	against	against	ADP
cblr-14237	280	31	which	which	PRON
cblr-14237	280	32	tax	tax	NOUN
cblr-14237	280	33	expenditures	expenditure	NOUN
cblr-14237	280	34	are	be	AUX
cblr-14237	280	35	measured	measure	VERB
cblr-14237	280	36	)	)	PUNCT
cblr-14237	280	37	.	.	PUNCT
cblr-14237	281	1	no	no	INTJ
cblr-14237	281	2	.	.	NOUN
cblr-14237	281	3	2	2	NUM
cblr-14237	281	4	]	]	PUNCT
cblr-14237	281	5	transforming	transform	VERB
cblr-14237	281	6	tax	tax	NOUN
cblr-14237	281	7	expenditures	expenditure	NOUN
cblr-14237	281	8	633	633	NUM
cblr-14237	281	9	in	in	ADP
cblr-14237	281	10	wealth	wealth	NOUN
cblr-14237	281	11	over	over	ADP
cblr-14237	281	12	a	a	DET
cblr-14237	281	13	given	give	VERB
cblr-14237	281	14	period.68	period.68	PROPN
cblr-14237	281	15	this	this	DET
cblr-14237	281	16	broad	broad	ADJ
cblr-14237	281	17	(	(	PUNCT
cblr-14237	281	18	and	and	CCONJ
cblr-14237	281	19	open	open	ADV
cblr-14237	281	20	-	-	PUNCT
cblr-14237	281	21	ended	ended	ADJ
cblr-14237	281	22	)	)	PUNCT
cblr-14237	281	23	definition	definition	NOUN
cblr-14237	281	24	fit	fit	VERB
cblr-14237	281	25	within	within	ADP
cblr-14237	281	26	supreme	supreme	PROPN
cblr-14237	281	27	court	court	PROPN
cblr-14237	281	28	doctrine	doctrine	NOUN
cblr-14237	281	29	that	that	PRON
cblr-14237	281	30	emerged	emerge	VERB
cblr-14237	281	31	in	in	ADP
cblr-14237	281	32	the	the	DET
cblr-14237	281	33	mid-1950s	mid-1950	NOUN
cblr-14237	281	34	,	,	PUNCT
cblr-14237	281	35	which	which	PRON
cblr-14237	281	36	described	describe	VERB
cblr-14237	281	37	income	income	NOUN
cblr-14237	281	38	as	as	ADP
cblr-14237	281	39	including	include	VERB
cblr-14237	281	40	“	"	PUNCT
cblr-14237	281	41	undeniable	undeniable	ADJ
cblr-14237	281	42	accessions	accession	NOUN
cblr-14237	281	43	to	to	ADP
cblr-14237	281	44	[	[	PUNCT
cblr-14237	281	45	a	a	DET
cblr-14237	281	46	taxpayer	taxpayer	NOUN
cblr-14237	281	47	’s	’s	PART
cblr-14237	281	48	]	]	PUNCT
cblr-14237	281	49	wealth	wealth	NOUN
cblr-14237	281	50	.	.	PUNCT
cblr-14237	282	1	”69	”69	PUNCT
cblr-14237	282	2	shepherded	shepherd	VERB
cblr-14237	282	3	by	by	ADP
cblr-14237	282	4	surrey	surrey	PROPN
cblr-14237	282	5	,	,	PUNCT
cblr-14237	282	6	the	the	DET
cblr-14237	282	7	nomenclature	nomenclature	NOUN
cblr-14237	282	8	of	of	ADP
cblr-14237	282	9	tax	tax	NOUN
cblr-14237	282	10	expenditures	expenditure	NOUN
cblr-14237	282	11	emerged	emerge	VERB
cblr-14237	282	12	concurrently	concurrently	ADV
cblr-14237	282	13	with	with	ADP
cblr-14237	282	14	a	a	DET
cblr-14237	282	15	post	post	ADJ
cblr-14237	282	16	-	-	ADJ
cblr-14237	282	17	world	world	ADJ
cblr-14237	282	18	war	war	PROPN
cblr-14237	282	19	ii	ii	PROPN
cblr-14237	282	20	shift	shift	NOUN
cblr-14237	282	21	towards	towards	ADP
cblr-14237	282	22	base	base	NOUN
cblr-14237	282	23	-	-	PUNCT
cblr-14237	282	24	broadening	broadening	NOUN
cblr-14237	282	25	as	as	ADP
cblr-14237	282	26	a	a	DET
cblr-14237	282	27	reform	reform	NOUN
cblr-14237	282	28	strategy.70	strategy.70	NOUN
cblr-14237	282	29	again	again	ADV
cblr-14237	282	30	,	,	PUNCT
cblr-14237	282	31	this	this	DET
cblr-14237	282	32	strategy	strategy	NOUN
cblr-14237	282	33	implied	imply	VERB
cblr-14237	282	34	tax	tax	NOUN
cblr-14237	282	35	expenditures	expenditure	NOUN
cblr-14237	282	36	’	'	PUNCT
cblr-14237	282	37	repeal,71	repeal,71	PROPN
cblr-14237	282	38	since	since	SCONJ
cblr-14237	282	39	mere	mere	ADJ
cblr-14237	282	40	modification	modification	NOUN
cblr-14237	282	41	could	could	AUX
cblr-14237	282	42	not	not	PART
cblr-14237	282	43	achieve	achieve	VERB
cblr-14237	282	44	comprehensive	comprehensive	ADJ
cblr-14237	282	45	income	income	NOUN
cblr-14237	282	46	taxation	taxation	NOUN
cblr-14237	282	47	.	.	PUNCT
cblr-14237	283	1	from	from	ADP
cblr-14237	283	2	this	this	DET
cblr-14237	283	3	perspective	perspective	NOUN
cblr-14237	283	4	,	,	PUNCT
cblr-14237	283	5	lawmakers	lawmaker	NOUN
cblr-14237	283	6	could	could	AUX
cblr-14237	283	7	reconstruct	reconstruct	VERB
cblr-14237	283	8	desirable	desirable	ADJ
cblr-14237	283	9	preferences	preference	NOUN
cblr-14237	283	10	as	as	ADP
cblr-14237	283	11	explicit	explicit	ADJ
cblr-14237	283	12	spending	spending	NOUN
cblr-14237	283	13	outside	outside	ADP
cblr-14237	283	14	of	of	ADP
cblr-14237	283	15	the	the	DET
cblr-14237	283	16	tax	tax	NOUN
cblr-14237	283	17	system.72	system.72	PROPN
cblr-14237	283	18	yale	yale	PROPN
cblr-14237	283	19	law	law	PROPN
cblr-14237	283	20	school	school	NOUN
cblr-14237	283	21	professor	professor	PROPN
cblr-14237	283	22	boris	boris	PROPN
cblr-14237	283	23	bittker	bittker	PROPN
cblr-14237	283	24	critiqued	critique	VERB
cblr-14237	283	25	this	this	DET
cblr-14237	283	26	approach	approach	NOUN
cblr-14237	283	27	—	—	PUNCT
cblr-14237	283	28	and	and	CCONJ
cblr-14237	283	29	a	a	DET
cblr-14237	283	30	strategy	strategy	NOUN
cblr-14237	283	31	of	of	ADP
cblr-14237	283	32	legislative	legislative	ADJ
cblr-14237	283	33	repeal	repeal	NOUN
cblr-14237	283	34	—	—	PUNCT
cblr-14237	283	35	by	by	ADP
cblr-14237	283	36	highlighting	highlight	VERB
cblr-14237	283	37	the	the	DET
cblr-14237	283	38	conceptual	conceptual	ADJ
cblr-14237	283	39	and	and	CCONJ
cblr-14237	283	40	pragmatic	pragmatic	ADJ
cblr-14237	283	41	challenges	challenge	NOUN
cblr-14237	283	42	to	to	ADP
cblr-14237	283	43	implementing	implement	VERB
cblr-14237	283	44	a	a	DET
cblr-14237	283	45	truly	truly	ADV
cblr-14237	283	46	comprehensive	comprehensive	ADJ
cblr-14237	283	47	tax	tax	NOUN
cblr-14237	283	48	base	base	NOUN
cblr-14237	283	49	.	.	PUNCT
cblr-14237	284	1	bittker	bittker	NOUN
cblr-14237	284	2	advocated	advocate	VERB
cblr-14237	284	3	incremental	incremental	ADJ
cblr-14237	284	4	reform	reform	NOUN
cblr-14237	284	5	with	with	ADP
cblr-14237	284	6	a	a	DET
cblr-14237	284	7	focus	focus	NOUN
cblr-14237	284	8	on	on	ADP
cblr-14237	284	9	distributional	distributional	ADJ
cblr-14237	284	10	outcomes	outcome	NOUN
cblr-14237	284	11	,	,	PUNCT
cblr-14237	284	12	as	as	ADV
cblr-14237	284	13	well	well	ADV
cblr-14237	284	14	as	as	ADP
cblr-14237	284	15	considerations	consideration	NOUN
cblr-14237	284	16	such	such	ADJ
cblr-14237	284	17	as	as	ADP
cblr-14237	284	18	administration	administration	NOUN
cblr-14237	284	19	and	and	CCONJ
cblr-14237	284	20	social	social	ADJ
cblr-14237	284	21	policy	policy	NOUN
cblr-14237	284	22	.	.	PUNCT
cblr-14237	285	1	an	an	DET
cblr-14237	285	2	idealized	idealized	ADJ
cblr-14237	285	3	construction	construction	NOUN
cblr-14237	285	4	of	of	ADP
cblr-14237	285	5	income	income	NOUN
cblr-14237	285	6	mattered	matter	VERB
cblr-14237	285	7	less	less	ADV
cblr-14237	285	8	,	,	PUNCT
cblr-14237	285	9	or	or	CCONJ
cblr-14237	285	10	not	not	PART
cblr-14237	285	11	at	at	ADV
cblr-14237	285	12	all	all	ADV
cblr-14237	285	13	.	.	PUNCT
cblr-14237	286	1	too	too	ADV
cblr-14237	286	2	much	much	ADJ
cblr-14237	286	3	judgment	judgment	NOUN
cblr-14237	286	4	inhered	inhere	VERB
cblr-14237	286	5	in	in	ADP
cblr-14237	286	6	the	the	DET
cblr-14237	286	7	construction	construction	NOUN
cblr-14237	286	8	of	of	ADP
cblr-14237	286	9	haig	haig	PROPN
cblr-14237	286	10	-	-	PUNCT
cblr-14237	286	11	simons	simons	PROPN
cblr-14237	286	12	income	income	NOUN
cblr-14237	286	13	,	,	PUNCT
cblr-14237	286	14	and	and	CCONJ
cblr-14237	286	15	current	current	ADJ
cblr-14237	286	16	law	law	NOUN
cblr-14237	286	17	deviated	deviate	VERB
cblr-14237	286	18	68	68	NUM
cblr-14237	286	19	see	see	VERB
cblr-14237	286	20	henry	henry	PROPN
cblr-14237	286	21	c.	c.	PROPN
cblr-14237	286	22	simons	simons	PROPN
cblr-14237	286	23	,	,	PUNCT
cblr-14237	286	24	personal	personal	ADJ
cblr-14237	286	25	income	income	NOUN
cblr-14237	286	26	taxation	taxation	NOUN
cblr-14237	286	27	50	50	NUM
cblr-14237	286	28	(	(	PUNCT
cblr-14237	286	29	1938	1938	NUM
cblr-14237	286	30	)	)	PUNCT
cblr-14237	286	31	(	(	PUNCT
cblr-14237	286	32	“	"	PUNCT
cblr-14237	286	33	personal	personal	ADJ
cblr-14237	286	34	income	income	NOUN
cblr-14237	286	35	may	may	AUX
cblr-14237	286	36	be	be	AUX
cblr-14237	286	37	defined	define	VERB
cblr-14237	286	38	as	as	ADP
cblr-14237	286	39	the	the	DET
cblr-14237	286	40	algebraic	algebraic	ADJ
cblr-14237	286	41	sum	sum	NOUN
cblr-14237	286	42	of	of	ADP
cblr-14237	286	43	(	(	PUNCT
cblr-14237	286	44	1	1	X
cblr-14237	286	45	)	)	PUNCT
cblr-14237	286	46	the	the	DET
cblr-14237	286	47	market	market	NOUN
cblr-14237	286	48	value	value	NOUN
cblr-14237	286	49	of	of	ADP
cblr-14237	286	50	rights	right	NOUN
cblr-14237	286	51	exercised	exercise	VERB
cblr-14237	286	52	in	in	ADP
cblr-14237	286	53	consumption	consumption	NOUN
cblr-14237	286	54	and	and	CCONJ
cblr-14237	286	55	(	(	PUNCT
cblr-14237	286	56	2	2	X
cblr-14237	286	57	)	)	PUNCT
cblr-14237	286	58	the	the	DET
cblr-14237	286	59	change	change	NOUN
cblr-14237	286	60	in	in	ADP
cblr-14237	286	61	the	the	DET
cblr-14237	286	62	value	value	NOUN
cblr-14237	286	63	of	of	ADP
cblr-14237	286	64	the	the	DET
cblr-14237	286	65	store	store	NOUN
cblr-14237	286	66	of	of	ADP
cblr-14237	286	67	property	property	NOUN
cblr-14237	286	68	rights	right	NOUN
cblr-14237	286	69	between	between	ADP
cblr-14237	286	70	the	the	DET
cblr-14237	286	71	beginning	beginning	NOUN
cblr-14237	286	72	and	and	CCONJ
cblr-14237	286	73	end	end	NOUN
cblr-14237	286	74	of	of	ADP
cblr-14237	286	75	the	the	DET
cblr-14237	286	76	period	period	NOUN
cblr-14237	286	77	in	in	ADP
cblr-14237	286	78	question	question	NOUN
cblr-14237	286	79	.	.	PUNCT
cblr-14237	286	80	”	"	PUNCT
cblr-14237	286	81	)	)	PUNCT
cblr-14237	286	82	;	;	PUNCT
cblr-14237	286	83	see	see	VERB
cblr-14237	286	84	also	also	ADV
cblr-14237	286	85	robert	robert	PROPN
cblr-14237	286	86	m.	m.	PROPN
cblr-14237	286	87	haig	haig	PROPN
cblr-14237	286	88	,	,	PUNCT
cblr-14237	286	89	the	the	DET
cblr-14237	286	90	concept	concept	NOUN
cblr-14237	286	91	of	of	ADP
cblr-14237	286	92	income	income	NOUN
cblr-14237	286	93	—	—	PUNCT
cblr-14237	286	94	economic	economic	ADJ
cblr-14237	286	95	and	and	CCONJ
cblr-14237	286	96	legal	legal	ADJ
cblr-14237	286	97	aspects	aspect	NOUN
cblr-14237	286	98	,	,	PUNCT
cblr-14237	286	99	in	in	ADP
cblr-14237	286	100	the	the	DET
cblr-14237	286	101	federal	federal	ADJ
cblr-14237	286	102	income	income	NOUN
cblr-14237	286	103	tax	tax	NOUN
cblr-14237	286	104	1	1	NUM
cblr-14237	286	105	,	,	PUNCT
cblr-14237	286	106	7	7	NUM
cblr-14237	286	107	(	(	PUNCT
cblr-14237	286	108	robert	robert	PROPN
cblr-14237	286	109	m.	m.	PROPN
cblr-14237	286	110	haig	haig	PROPN
cblr-14237	286	111	ed	ed	PROPN
cblr-14237	286	112	.	.	PROPN
cblr-14237	286	113	,	,	PUNCT
cblr-14237	286	114	1921	1921	NUM
cblr-14237	286	115	)	)	PUNCT
cblr-14237	286	116	,	,	PUNCT
cblr-14237	286	117	reprinted	reprint	VERB
cblr-14237	286	118	in	in	ADP
cblr-14237	286	119	am	am	PROPN
cblr-14237	286	120	.	.	PUNCT
cblr-14237	287	1	econ	econ	PROPN
cblr-14237	287	2	.	.	PUNCT
cblr-14237	288	1	ass’n	ass’n	PROPN
cblr-14237	288	2	,	,	PUNCT
cblr-14237	288	3	readings	reading	NOUN
cblr-14237	288	4	in	in	ADP
cblr-14237	288	5	the	the	DET
cblr-14237	288	6	economics	economic	NOUN
cblr-14237	288	7	of	of	ADP
cblr-14237	288	8	taxation	taxation	NOUN
cblr-14237	288	9	54	54	NUM
cblr-14237	288	10	(	(	PUNCT
cblr-14237	288	11	richard	richard	PROPN
cblr-14237	288	12	a.	a.	PROPN
cblr-14237	288	13	musgrave	musgrave	PROPN
cblr-14237	288	14	&	&	CCONJ
cblr-14237	288	15	carl	carl	PROPN
cblr-14237	288	16	s.	s.	PROPN
cblr-14237	288	17	shoup	shoup	PROPN
cblr-14237	288	18	eds	eds	PROPN
cblr-14237	288	19	.	.	PROPN
cblr-14237	288	20	,	,	PUNCT
cblr-14237	288	21	1959	1959	NUM
cblr-14237	288	22	)	)	PUNCT
cblr-14237	288	23	;	;	PUNCT
cblr-14237	288	24	georg	georg	PROPN
cblr-14237	288	25	van	van	PROPN
cblr-14237	288	26	schanz	schanz	NOUN
cblr-14237	288	27	,	,	PUNCT
cblr-14237	288	28	der	der	ADJ
cblr-14237	288	29	einkommensbegriff	einkommensbegriff	NOUN
cblr-14237	288	30	und	und	VERB
cblr-14237	288	31	die	die	VERB
cblr-14237	288	32	einkommensteuergesetze	einkommensteuergesetze	ADJ
cblr-14237	288	33	,	,	PUNCT
cblr-14237	288	34	13	13	NUM
cblr-14237	288	35	finanz	finanz	PROPN
cblr-14237	288	36	-	-	PUNCT
cblr-14237	288	37	archiv	archiv	PROPN
cblr-14237	288	38	1	1	NUM
cblr-14237	288	39	,	,	PUNCT
cblr-14237	288	40	1–87	1–87	NOUN
cblr-14237	288	41	(	(	PUNCT
cblr-14237	288	42	1896	1896	NUM
cblr-14237	288	43	)	)	PUNCT
cblr-14237	288	44	.	.	PUNCT
cblr-14237	289	1	69	69	NUM
cblr-14237	289	2	see	see	VERB
cblr-14237	289	3	comm’r	comm’r	NOUN
cblr-14237	289	4	v.	v.	ADP
cblr-14237	289	5	glenshaw	glenshaw	PROPN
cblr-14237	289	6	glass	glass	PROPN
cblr-14237	289	7	co.	co.	PROPN
cblr-14237	289	8	,	,	PUNCT
cblr-14237	289	9	348	348	NUM
cblr-14237	289	10	u.s	u.s	PROPN
cblr-14237	289	11	.	.	PROPN
cblr-14237	289	12	426	426	NUM
cblr-14237	289	13	,	,	PUNCT
cblr-14237	289	14	431	431	NUM
cblr-14237	289	15	(	(	PUNCT
cblr-14237	289	16	1955	1955	NUM
cblr-14237	289	17	)	)	PUNCT
cblr-14237	289	18	.	.	PUNCT
cblr-14237	290	1	70	70	NUM
cblr-14237	290	2	see	see	VERB
cblr-14237	290	3	brooks	brooks	NOUN
cblr-14237	290	4	,	,	PUNCT
cblr-14237	290	5	supra	supra	PROPN
cblr-14237	290	6	note	note	PROPN
cblr-14237	290	7	67	67	NUM
cblr-14237	290	8	,	,	PUNCT
cblr-14237	290	9	at	at	ADP
cblr-14237	290	10	270–71	270–71	NOUN
cblr-14237	290	11	.	.	PUNCT
cblr-14237	291	1	71	71	NUM
cblr-14237	291	2	see	see	VERB
cblr-14237	291	3	shaviro	shaviro	NOUN
cblr-14237	291	4	,	,	PUNCT
cblr-14237	291	5	supra	supra	PROPN
cblr-14237	291	6	note	note	NOUN
cblr-14237	291	7	4	4	NUM
cblr-14237	291	8	,	,	PUNCT
cblr-14237	291	9	at	at	ADP
cblr-14237	291	10	201	201	NUM
cblr-14237	291	11	(	(	PUNCT
cblr-14237	291	12	arguing	argue	VERB
cblr-14237	291	13	that	that	SCONJ
cblr-14237	291	14	the	the	DET
cblr-14237	291	15	tax	tax	NOUN
cblr-14237	291	16	expenditure	expenditure	NOUN
cblr-14237	291	17	budget	budget	NOUN
cblr-14237	291	18	“	"	PUNCT
cblr-14237	291	19	was	be	AUX
cblr-14237	291	20	meant	mean	VERB
cblr-14237	291	21	to	to	PART
cblr-14237	291	22	serve	serve	VERB
cblr-14237	291	23	as	as	ADP
cblr-14237	291	24	a	a	DET
cblr-14237	291	25	hit	hit	NOUN
cblr-14237	291	26	list	list	NOUN
cblr-14237	291	27	”	"	PUNCT
cblr-14237	291	28	)	)	PUNCT
cblr-14237	291	29	.	.	PUNCT
cblr-14237	292	1	72	72	NUM
cblr-14237	292	2	see	see	VERB
cblr-14237	292	3	stanley	stanley	PROPN
cblr-14237	292	4	s.	s.	PROPN
cblr-14237	292	5	surrey	surrey	PROPN
cblr-14237	292	6	&	&	CCONJ
cblr-14237	292	7	paul	paul	PROPN
cblr-14237	292	8	r.	r.	PROPN
cblr-14237	292	9	mcdaniel	mcdaniel	PROPN
cblr-14237	292	10	,	,	PUNCT
cblr-14237	292	11	the	the	DET
cblr-14237	292	12	tax	tax	NOUN
cblr-14237	292	13	expenditure	expenditure	NOUN
cblr-14237	292	14	concept	concept	NOUN
cblr-14237	292	15	:	:	PUNCT
cblr-14237	292	16	current	current	ADJ
cblr-14237	292	17	developments	development	NOUN
cblr-14237	292	18	and	and	CCONJ
cblr-14237	292	19	emerging	emerge	VERB
cblr-14237	292	20	issues	issue	NOUN
cblr-14237	292	21	,	,	PUNCT
cblr-14237	292	22	20	20	NUM
cblr-14237	292	23	b.c	b.c	PROPN
cblr-14237	292	24	.	.	PROPN
cblr-14237	292	25	l.	l.	PROPN
cblr-14237	292	26	rev	rev	PROPN
cblr-14237	292	27	.	.	PROPN
cblr-14237	292	28	225	225	NUM
cblr-14237	292	29	,	,	PUNCT
cblr-14237	292	30	255–56	255–56	NUM
cblr-14237	292	31	(	(	PUNCT
cblr-14237	292	32	1979	1979	NUM
cblr-14237	292	33	)	)	PUNCT
cblr-14237	292	34	(	(	PUNCT
cblr-14237	292	35	holding	hold	VERB
cblr-14237	292	36	the	the	DET
cblr-14237	292	37	repeal	repeal	NOUN
cblr-14237	292	38	or	or	CCONJ
cblr-14237	292	39	reform	reform	NOUN
cblr-14237	292	40	of	of	ADP
cblr-14237	292	41	tax	tax	NOUN
cblr-14237	292	42	expenditures	expenditure	NOUN
cblr-14237	292	43	to	to	ADP
cblr-14237	292	44	the	the	DET
cblr-14237	292	45	same	same	ADJ
cblr-14237	292	46	standards	standard	NOUN
cblr-14237	292	47	applied	apply	VERB
cblr-14237	292	48	to	to	ADP
cblr-14237	292	49	direct	direct	ADJ
cblr-14237	292	50	spending	spending	NOUN
cblr-14237	292	51	)	)	PUNCT
cblr-14237	292	52	.	.	PUNCT
cblr-14237	293	1	634	634	NUM
cblr-14237	293	2	columbia	columbia	PROPN
cblr-14237	293	3	business	business	NOUN
cblr-14237	293	4	law	law	PROPN
cblr-14237	293	5	review	review	NOUN
cblr-14237	293	6	[	[	X
cblr-14237	293	7	vol	vol	NOUN
cblr-14237	293	8	.	.	NOUN
cblr-14237	293	9	2024	2024	NUM
cblr-14237	293	10	too	too	ADV
cblr-14237	293	11	far	far	ADV
cblr-14237	293	12	from	from	ADP
cblr-14237	293	13	any	any	DET
cblr-14237	293	14	reasonable	reasonable	ADJ
cblr-14237	293	15	metric	metric	NOUN
cblr-14237	293	16	of	of	ADP
cblr-14237	293	17	economic	economic	ADJ
cblr-14237	293	18	income.73	income.73	PROPN
cblr-14237	293	19	comprehensive	comprehensive	ADJ
cblr-14237	293	20	income	income	NOUN
cblr-14237	293	21	taxation	taxation	NOUN
cblr-14237	293	22	was	be	AUX
cblr-14237	293	23	itself	itself	PRON
cblr-14237	293	24	a	a	DET
cblr-14237	293	25	political	political	ADJ
cblr-14237	293	26	project.74	project.74	NOUN
cblr-14237	293	27	instead	instead	ADV
cblr-14237	293	28	,	,	PUNCT
cblr-14237	293	29	bittker	bittker	NOUN
cblr-14237	293	30	advocated	advocate	VERB
cblr-14237	293	31	stepwise	stepwise	PROPN
cblr-14237	293	32	legislative	legislative	ADJ
cblr-14237	293	33	change	change	NOUN
cblr-14237	293	34	focused	focus	VERB
cblr-14237	293	35	on	on	ADP
cblr-14237	293	36	pragmatic	pragmatic	ADJ
cblr-14237	293	37	values	value	NOUN
cblr-14237	293	38	instead	instead	ADV
cblr-14237	293	39	of	of	ADP
cblr-14237	293	40	ideals.75	ideals.75	PROPN
cblr-14237	293	41	although	although	SCONJ
cblr-14237	293	42	much	much	ADJ
cblr-14237	293	43	legislation	legislation	NOUN
cblr-14237	293	44	meets	meet	VERB
cblr-14237	293	45	bittker	bittker	PROPN
cblr-14237	293	46	’s	’s	PART
cblr-14237	293	47	standard	standard	NOUN
cblr-14237	293	48	,	,	PUNCT
cblr-14237	293	49	surrey	surrey	PROPN
cblr-14237	293	50	’s	’s	PART
cblr-14237	293	51	approach	approach	NOUN
cblr-14237	293	52	,	,	PUNCT
cblr-14237	293	53	coupled	couple	VERB
cblr-14237	293	54	with	with	ADP
cblr-14237	293	55	an	an	DET
cblr-14237	293	56	efficiency	efficiency	NOUN
cblr-14237	293	57	-	-	PUNCT
cblr-14237	293	58	oriented	orient	VERB
cblr-14237	293	59	economic	economic	ADJ
cblr-14237	293	60	analysis	analysis	NOUN
cblr-14237	293	61	,	,	PUNCT
cblr-14237	293	62	has	have	AUX
cblr-14237	293	63	governed	govern	VERB
cblr-14237	293	64	major	major	ADJ
cblr-14237	293	65	tax	tax	NOUN
cblr-14237	293	66	reform	reform	NOUN
cblr-14237	293	67	since	since	SCONJ
cblr-14237	293	68	the	the	DET
cblr-14237	293	69	1980s	1980s	NUM
cblr-14237	293	70	.	.	PUNCT
cblr-14237	294	1	the	the	DET
cblr-14237	294	2	dominant	dominant	ADJ
cblr-14237	294	3	strand	strand	NOUN
cblr-14237	294	4	in	in	ADP
cblr-14237	294	5	recent	recent	ADJ
cblr-14237	294	6	tax	tax	NOUN
cblr-14237	294	7	reform	reform	NOUN
cblr-14237	294	8	efforts	effort	NOUN
cblr-14237	294	9	has	have	AUX
cblr-14237	294	10	revolved	revolve	VERB
cblr-14237	294	11	around	around	ADP
cblr-14237	294	12	the	the	DET
cblr-14237	294	13	mantra	mantra	NOUN
cblr-14237	294	14	of	of	ADP
cblr-14237	294	15	“	"	PUNCT
cblr-14237	294	16	broad	broad	ADJ
cblr-14237	294	17	base	base	NOUN
cblr-14237	294	18	,	,	PUNCT
cblr-14237	294	19	low	low	ADJ
cblr-14237	294	20	rates	rate	NOUN
cblr-14237	294	21	.	.	PUNCT
cblr-14237	294	22	”	"	PUNCT
cblr-14237	295	1	the	the	DET
cblr-14237	295	2	intuition	intuition	NOUN
cblr-14237	295	3	is	be	AUX
cblr-14237	295	4	that	that	SCONJ
cblr-14237	295	5	base	base	NOUN
cblr-14237	295	6	-	-	PUNCT
cblr-14237	295	7	broadening	broaden	VERB
cblr-14237	295	8	reforms	reform	NOUN
cblr-14237	295	9	—	—	PUNCT
cblr-14237	295	10	typically	typically	ADV
cblr-14237	295	11	,	,	PUNCT
cblr-14237	295	12	loophole	loophole	NOUN
cblr-14237	295	13	-	-	PUNCT
cblr-14237	295	14	closing	closing	NOUN
cblr-14237	295	15	and	and	CCONJ
cblr-14237	295	16	the	the	DET
cblr-14237	295	17	elimination	elimination	NOUN
cblr-14237	295	18	of	of	ADP
cblr-14237	295	19	tax	tax	NOUN
cblr-14237	295	20	expenditures	expenditure	NOUN
cblr-14237	295	21	—	—	PUNCT
cblr-14237	295	22	allow	allow	VERB
cblr-14237	295	23	for	for	ADP
cblr-14237	295	24	generalized	generalized	ADJ
cblr-14237	295	25	rate	rate	NOUN
cblr-14237	295	26	cuts	cut	NOUN
cblr-14237	295	27	under	under	ADP
cblr-14237	295	28	an	an	DET
cblr-14237	295	29	assumption	assumption	NOUN
cblr-14237	295	30	of	of	ADP
cblr-14237	295	31	constant	constant	ADJ
cblr-14237	295	32	revenue.76	revenue.76	NOUN
cblr-14237	295	33	in	in	ADP
cblr-14237	295	34	practice	practice	NOUN
cblr-14237	295	35	,	,	PUNCT
cblr-14237	295	36	lawmakers	lawmaker	NOUN
cblr-14237	295	37	may	may	AUX
cblr-14237	295	38	set	set	VERB
cblr-14237	295	39	higher	high	ADJ
cblr-14237	295	40	or	or	CCONJ
cblr-14237	295	41	lower	low	ADJ
cblr-14237	295	42	revenue	revenue	NOUN
cblr-14237	295	43	targets	target	NOUN
cblr-14237	295	44	,	,	PUNCT
cblr-14237	295	45	then	then	ADV
cblr-14237	295	46	engage	engage	VERB
cblr-14237	295	47	in	in	ADP
cblr-14237	295	48	base	base	NOUN
cblr-14237	295	49	-	-	PUNCT
cblr-14237	295	50	broadening	broaden	VERB
cblr-14237	295	51	to	to	PART
cblr-14237	295	52	obtain	obtain	VERB
cblr-14237	295	53	the	the	DET
cblr-14237	295	54	lowest	low	ADJ
cblr-14237	295	55	possible	possible	ADJ
cblr-14237	295	56	statutory	statutory	ADJ
cblr-14237	295	57	rates	rate	NOUN
cblr-14237	295	58	under	under	ADP
cblr-14237	295	59	the	the	DET
cblr-14237	295	60	new	new	ADJ
cblr-14237	295	61	revenue	revenue	NOUN
cblr-14237	295	62	constraint.77	constraint.77	ADJ
cblr-14237	295	63	because	because	SCONJ
cblr-14237	295	64	the	the	DET
cblr-14237	295	65	deadweight	deadweight	NOUN
cblr-14237	295	66	loss	loss	NOUN
cblr-14237	295	67	of	of	ADP
cblr-14237	295	68	taxation	taxation	NOUN
cblr-14237	295	69	varies	vary	VERB
cblr-14237	295	70	directly	directly	ADV
cblr-14237	295	71	with	with	ADP
cblr-14237	295	72	the	the	DET
cblr-14237	295	73	square	square	NOUN
cblr-14237	295	74	of	of	ADP
cblr-14237	295	75	the	the	DET
cblr-14237	295	76	effective	effective	ADJ
cblr-14237	295	77	tax	tax	NOUN
cblr-14237	295	78	rate	rate	NOUN
cblr-14237	295	79	imposed	impose	VERB
cblr-14237	295	80	,	,	PUNCT
cblr-14237	295	81	lower	low	ADJ
cblr-14237	295	82	rates	rate	NOUN
cblr-14237	295	83	minimize	minimize	VERB
cblr-14237	295	84	behavioral	behavioral	ADJ
cblr-14237	295	85	distortions	distortion	NOUN
cblr-14237	295	86	while	while	SCONJ
cblr-14237	295	87	raising	raise	VERB
cblr-14237	295	88	the	the	DET
cblr-14237	295	89	desired	desire	VERB
cblr-14237	295	90	amount	amount	NOUN
cblr-14237	295	91	of	of	ADP
cblr-14237	295	92	revenue.78	revenue.78	NOUN
cblr-14237	295	93	under	under	ADP
cblr-14237	295	94	this	this	DET
cblr-14237	295	95	construct	construct	NOUN
cblr-14237	295	96	,	,	PUNCT
cblr-14237	295	97	comprehensive	comprehensive	ADJ
cblr-14237	295	98	income	income	NOUN
cblr-14237	295	99	taxation	taxation	NOUN
cblr-14237	295	100	is	be	AUX
cblr-14237	295	101	highly	highly	ADV
cblr-14237	295	102	efficient	efficient	ADJ
cblr-14237	295	103	.	.	PUNCT
cblr-14237	296	1	because	because	SCONJ
cblr-14237	296	2	a	a	DET
cblr-14237	296	3	comprehensive	comprehensive	ADJ
cblr-14237	296	4	base	base	NOUN
cblr-14237	296	5	has	have	VERB
cblr-14237	296	6	the	the	DET
cblr-14237	296	7	broadest	broad	ADJ
cblr-14237	296	8	possible	possible	ADJ
cblr-14237	296	9	(	(	PUNCT
cblr-14237	296	10	or	or	CCONJ
cblr-14237	296	11	feasible	feasible	ADJ
cblr-14237	296	12	)	)	PUNCT
cblr-14237	296	13	base	base	NOUN
cblr-14237	296	14	,	,	PUNCT
cblr-14237	296	15	movements	movement	NOUN
cblr-14237	296	16	towards	towards	ADP
cblr-14237	296	17	such	such	DET
cblr-14237	296	18	a	a	DET
cblr-14237	296	19	base	base	NOUN
cblr-14237	296	20	enable	enable	VERB
cblr-14237	296	21	the	the	DET
cblr-14237	296	22	lowest	low	ADJ
cblr-14237	296	23	and	and	CCONJ
cblr-14237	296	24	least	least	ADJ
cblr-14237	296	25	distortionary	distortionary	ADJ
cblr-14237	296	26	marginal	marginal	ADJ
cblr-14237	296	27	tax	tax	NOUN
cblr-14237	296	28	rates	rate	NOUN
cblr-14237	296	29	.	.	PUNCT
cblr-14237	297	1	this	this	DET
cblr-14237	297	2	outcome	outcome	NOUN
cblr-14237	297	3	73	73	NUM
cblr-14237	297	4	see	see	NOUN
cblr-14237	297	5	bittker	bittker	NOUN
cblr-14237	297	6	,	,	PUNCT
cblr-14237	297	7	supra	supra	PROPN
cblr-14237	297	8	note	note	NOUN
cblr-14237	297	9	2	2	NUM
cblr-14237	297	10	,	,	PUNCT
cblr-14237	297	11	at	at	ADP
cblr-14237	297	12	933–34	933–34	NUM
cblr-14237	297	13	(	(	PUNCT
cblr-14237	297	14	noting	note	VERB
cblr-14237	297	15	various	various	ADJ
cblr-14237	297	16	incongruities	incongruity	NOUN
cblr-14237	297	17	and	and	CCONJ
cblr-14237	297	18	indeterminacies	indeterminacy	NOUN
cblr-14237	297	19	associated	associate	VERB
cblr-14237	297	20	with	with	ADP
cblr-14237	297	21	an	an	DET
cblr-14237	297	22	economic	economic	ADJ
cblr-14237	297	23	conception	conception	NOUN
cblr-14237	297	24	of	of	ADP
cblr-14237	297	25	a	a	DET
cblr-14237	297	26	comprehensive	comprehensive	ADJ
cblr-14237	297	27	tax	tax	NOUN
cblr-14237	297	28	base	base	NOUN
cblr-14237	297	29	)	)	PUNCT
cblr-14237	297	30	.	.	PUNCT
cblr-14237	298	1	74	74	NUM
cblr-14237	298	2	see	see	VERB
cblr-14237	298	3	shaviro	shaviro	NOUN
cblr-14237	298	4	,	,	PUNCT
cblr-14237	298	5	supra	supra	PROPN
cblr-14237	298	6	note	note	NOUN
cblr-14237	298	7	4	4	NUM
cblr-14237	298	8	,	,	PUNCT
cblr-14237	298	9	at	at	ADP
cblr-14237	298	10	204–06	204–06	NUM
cblr-14237	298	11	(	(	PUNCT
cblr-14237	298	12	noting	note	VERB
cblr-14237	298	13	the	the	DET
cblr-14237	298	14	use	use	NOUN
cblr-14237	298	15	of	of	ADP
cblr-14237	298	16	tax	tax	NOUN
cblr-14237	298	17	expenditure	expenditure	NOUN
cblr-14237	298	18	analysis	analysis	NOUN
cblr-14237	298	19	“	"	PUNCT
cblr-14237	298	20	[	[	X
cblr-14237	298	21	a]s	a]s	X
cblr-14237	298	22	a	a	DET
cblr-14237	298	23	weapon	weapon	NOUN
cblr-14237	298	24	of	of	ADP
cblr-14237	298	25	political	political	ADJ
cblr-14237	298	26	combat	combat	NOUN
cblr-14237	298	27	”	"	PUNCT
cblr-14237	298	28	)	)	PUNCT
cblr-14237	298	29	.	.	PUNCT
cblr-14237	299	1	75	75	NUM
cblr-14237	299	2	see	see	VERB
cblr-14237	299	3	bittker	bittker	NOUN
cblr-14237	299	4	,	,	PUNCT
cblr-14237	299	5	supra	supra	PROPN
cblr-14237	299	6	note	note	NOUN
cblr-14237	299	7	2	2	NUM
cblr-14237	299	8	,	,	PUNCT
cblr-14237	299	9	at	at	ADP
cblr-14237	299	10	982–84	982–84	NOUN
cblr-14237	299	11	(	(	PUNCT
cblr-14237	299	12	“	"	PUNCT
cblr-14237	299	13	[	[	X
cblr-14237	299	14	w]e	w]e	NOUN
cblr-14237	299	15	can	can	AUX
cblr-14237	299	16	not	not	PART
cblr-14237	299	17	avoid	avoid	VERB
cblr-14237	299	18	an	an	DET
cblr-14237	299	19	examination	examination	NOUN
cblr-14237	299	20	of	of	ADP
cblr-14237	299	21	each	each	DET
cblr-14237	299	22	[	[	X
cblr-14237	299	23	tax	tax	NOUN
cblr-14237	299	24	preference	preference	NOUN
cblr-14237	299	25	]	]	PUNCT
cblr-14237	299	26	on	on	ADP
cblr-14237	299	27	its	its	PRON
cblr-14237	299	28	merits	merit	NOUN
cblr-14237	299	29	in	in	ADP
cblr-14237	299	30	a	a	DET
cblr-14237	299	31	discouragingly	discouragingly	ADV
cblr-14237	299	32	inconclusive	inconclusive	ADJ
cblr-14237	299	33	process	process	NOUN
cblr-14237	299	34	that	that	PRON
cblr-14237	299	35	can	can	AUX
cblr-14237	299	36	derive	derive	VERB
cblr-14237	299	37	no	no	DET
cblr-14237	299	38	significant	significant	ADJ
cblr-14237	299	39	assistance	assistance	NOUN
cblr-14237	299	40	from	from	ADP
cblr-14237	299	41	a	a	DET
cblr-14237	299	42	‘	'	PUNCT
cblr-14237	299	43	no	no	DET
cblr-14237	299	44	preference	preference	NOUN
cblr-14237	299	45	’	'	PUNCT
cblr-14237	299	46	presumption	presumption	NOUN
cblr-14237	299	47	[	[	X
cblr-14237	299	48	by	by	ADP
cblr-14237	299	49	reference	reference	NOUN
cblr-14237	299	50	to	to	ADP
cblr-14237	299	51	a	a	DET
cblr-14237	299	52	comprehensive	comprehensive	ADJ
cblr-14237	299	53	tax	tax	NOUN
cblr-14237	299	54	base	base	NOUN
cblr-14237	299	55	]	]	X
cblr-14237	299	56	.	.	PUNCT
cblr-14237	299	57	”	"	PUNCT
cblr-14237	299	58	)	)	PUNCT
cblr-14237	299	59	.	.	PUNCT
cblr-14237	300	1	76	76	NUM
cblr-14237	300	2	see	see	VERB
cblr-14237	300	3	joel	joel	PROPN
cblr-14237	300	4	slemrod	slemrod	PROPN
cblr-14237	300	5	,	,	PUNCT
cblr-14237	300	6	is	be	AUX
cblr-14237	300	7	this	this	DET
cblr-14237	300	8	tax	tax	NOUN
cblr-14237	300	9	reform	reform	NOUN
cblr-14237	300	10	,	,	PUNCT
cblr-14237	300	11	or	or	CCONJ
cblr-14237	300	12	just	just	ADV
cblr-14237	300	13	confusion	confusion	NOUN
cblr-14237	300	14	?	?	PUNCT
cblr-14237	300	15	,	,	PUNCT
cblr-14237	300	16	32	32	NUM
cblr-14237	300	17	j.	j.	PROPN
cblr-14237	300	18	econ	econ	PROPN
cblr-14237	300	19	.	.	PUNCT
cblr-14237	301	1	persp	persp	PROPN
cblr-14237	301	2	.	.	PUNCT
cblr-14237	302	1	73	73	NUM
cblr-14237	302	2	,	,	PUNCT
cblr-14237	302	3	74–75	74–75	NUM
cblr-14237	302	4	(	(	PUNCT
cblr-14237	302	5	2018	2018	NUM
cblr-14237	302	6	)	)	PUNCT
cblr-14237	302	7	(	(	PUNCT
cblr-14237	302	8	describing	describe	VERB
cblr-14237	302	9	this	this	DET
cblr-14237	302	10	type	type	NOUN
cblr-14237	302	11	of	of	ADP
cblr-14237	302	12	reform	reform	NOUN
cblr-14237	302	13	in	in	ADP
cblr-14237	302	14	the	the	DET
cblr-14237	302	15	tax	tax	NOUN
cblr-14237	302	16	reform	reform	NOUN
cblr-14237	302	17	act	act	NOUN
cblr-14237	302	18	of	of	ADP
cblr-14237	302	19	1986	1986	NUM
cblr-14237	302	20	)	)	PUNCT
cblr-14237	302	21	.	.	PUNCT
cblr-14237	303	1	77	77	NUM
cblr-14237	304	1	the	the	DET
cblr-14237	304	2	budget	budget	NOUN
cblr-14237	304	3	reconciliation	reconciliation	NOUN
cblr-14237	304	4	process	process	NOUN
cblr-14237	304	5	,	,	PUNCT
cblr-14237	304	6	which	which	PRON
cblr-14237	304	7	avoids	avoid	VERB
cblr-14237	304	8	filibusters	filibuster	NOUN
cblr-14237	304	9	in	in	ADP
cblr-14237	304	10	the	the	DET
cblr-14237	304	11	senate	senate	PROPN
cblr-14237	304	12	,	,	PUNCT
cblr-14237	304	13	essentially	essentially	ADV
cblr-14237	304	14	requires	require	VERB
cblr-14237	304	15	congress	congress	PROPN
cblr-14237	304	16	to	to	PART
cblr-14237	304	17	establish	establish	VERB
cblr-14237	304	18	a	a	DET
cblr-14237	304	19	revenue	revenue	NOUN
cblr-14237	304	20	target	target	NOUN
cblr-14237	304	21	and	and	CCONJ
cblr-14237	304	22	then	then	ADV
cblr-14237	304	23	backfill	backfill	NOUN
cblr-14237	304	24	taxing	tax	VERB
cblr-14237	304	25	and	and	CCONJ
cblr-14237	304	26	spending	spend	VERB
cblr-14237	304	27	measures	measure	NOUN
cblr-14237	304	28	to	to	PART
cblr-14237	304	29	meet	meet	VERB
cblr-14237	304	30	this	this	DET
cblr-14237	304	31	target	target	NOUN
cblr-14237	304	32	.	.	PUNCT
cblr-14237	305	1	78	78	NUM
cblr-14237	305	2	see	see	VERB
cblr-14237	305	3	hemel	hemel	X
cblr-14237	305	4	,	,	PUNCT
cblr-14237	305	5	supra	supra	PROPN
cblr-14237	305	6	note	note	NOUN
cblr-14237	305	7	59	59	NUM
cblr-14237	305	8	,	,	PUNCT
cblr-14237	305	9	at	at	ADP
cblr-14237	305	10	77–78	77–78	NUM
cblr-14237	305	11	(	(	PUNCT
cblr-14237	305	12	discussing	discuss	VERB
cblr-14237	305	13	the	the	DET
cblr-14237	305	14	efficiency	efficiency	NOUN
cblr-14237	305	15	implications	implication	NOUN
cblr-14237	305	16	of	of	ADP
cblr-14237	305	17	phaseouts	phaseout	NOUN
cblr-14237	305	18	)	)	PUNCT
cblr-14237	305	19	.	.	PUNCT
cblr-14237	306	1	no	no	INTJ
cblr-14237	306	2	.	.	NOUN
cblr-14237	306	3	2	2	NUM
cblr-14237	306	4	]	]	PUNCT
cblr-14237	306	5	transforming	transform	VERB
cblr-14237	306	6	tax	tax	NOUN
cblr-14237	306	7	expenditures	expenditure	NOUN
cblr-14237	306	8	635	635	NUM
cblr-14237	306	9	simultaneously	simultaneously	ADV
cblr-14237	306	10	advances	advance	VERB
cblr-14237	306	11	distributional	distributional	ADJ
cblr-14237	306	12	goals	goal	NOUN
cblr-14237	306	13	,	,	PUNCT
cblr-14237	306	14	to	to	ADP
cblr-14237	306	15	the	the	DET
cblr-14237	306	16	extent	extent	NOUN
cblr-14237	306	17	reflected	reflect	VERB
cblr-14237	306	18	in	in	ADP
cblr-14237	306	19	the	the	DET
cblr-14237	306	20	statutory	statutory	ADJ
cblr-14237	306	21	rate	rate	NOUN
cblr-14237	306	22	structure	structure	NOUN
cblr-14237	306	23	.	.	PUNCT
cblr-14237	307	1	repealing	repealing	NOUN
cblr-14237	307	2	or	or	CCONJ
cblr-14237	307	3	otherwise	otherwise	ADV
cblr-14237	307	4	restricting	restrict	VERB
cblr-14237	307	5	tax	tax	NOUN
cblr-14237	307	6	expenditures	expenditure	NOUN
cblr-14237	307	7	is	be	AUX
cblr-14237	307	8	central	central	ADJ
cblr-14237	307	9	to	to	ADP
cblr-14237	307	10	this	this	DET
cblr-14237	307	11	project	project	NOUN
cblr-14237	307	12	.	.	PUNCT
cblr-14237	308	1	d.	d.	PROPN
cblr-14237	308	2	comparative	comparative	PROPN
cblr-14237	308	3	institutional	institutional	ADJ
cblr-14237	308	4	advantage	advantage	NOUN
cblr-14237	308	5	a	a	DET
cblr-14237	308	6	final	final	ADJ
cblr-14237	308	7	perspective	perspective	NOUN
cblr-14237	308	8	takes	take	VERB
cblr-14237	308	9	the	the	DET
cblr-14237	308	10	policy	policy	NOUN
cblr-14237	308	11	implications	implication	NOUN
cblr-14237	308	12	of	of	ADP
cblr-14237	308	13	tax	tax	NOUN
cblr-14237	308	14	expenditures	expenditure	NOUN
cblr-14237	308	15	at	at	ADP
cblr-14237	308	16	face	face	NOUN
cblr-14237	308	17	value	value	NOUN
cblr-14237	308	18	,	,	PUNCT
cblr-14237	308	19	asking	ask	VERB
cblr-14237	308	20	whether	whether	SCONJ
cblr-14237	308	21	a	a	DET
cblr-14237	308	22	particular	particular	ADJ
cblr-14237	308	23	government	government	NOUN
cblr-14237	308	24	“	"	PUNCT
cblr-14237	308	25	program	program	NOUN
cblr-14237	308	26	”	"	PUNCT
cblr-14237	308	27	(	(	PUNCT
cblr-14237	308	28	including	include	VERB
cblr-14237	308	29	revenue	revenue	NOUN
cblr-14237	308	30	-	-	PUNCT
cblr-14237	308	31	raising	raise	VERB
cblr-14237	308	32	functions	function	NOUN
cblr-14237	308	33	)	)	PUNCT
cblr-14237	308	34	should	should	AUX
cblr-14237	308	35	be	be	AUX
cblr-14237	308	36	implemented	implement	VERB
cblr-14237	308	37	through	through	ADP
cblr-14237	308	38	the	the	DET
cblr-14237	308	39	tax	tax	NOUN
cblr-14237	308	40	system	system	NOUN
cblr-14237	308	41	or	or	CCONJ
cblr-14237	308	42	another	another	DET
cblr-14237	308	43	administrative	administrative	ADJ
cblr-14237	308	44	vehicle	vehicle	NOUN
cblr-14237	308	45	.	.	PUNCT
cblr-14237	309	1	from	from	ADP
cblr-14237	309	2	this	this	DET
cblr-14237	309	3	perspective	perspective	NOUN
cblr-14237	309	4	,	,	PUNCT
cblr-14237	309	5	decisions	decision	NOUN
cblr-14237	309	6	about	about	ADP
cblr-14237	309	7	tax	tax	NOUN
cblr-14237	309	8	expenditures	expenditure	NOUN
cblr-14237	309	9	—	—	PUNCT
cblr-14237	309	10	existing	exist	VERB
cblr-14237	309	11	or	or	CCONJ
cblr-14237	309	12	prospective	prospective	ADJ
cblr-14237	309	13	—	—	PUNCT
cblr-14237	309	14	are	be	AUX
cblr-14237	309	15	“	"	PUNCT
cblr-14237	309	16	solely	solely	ADV
cblr-14237	309	17	a	a	DET
cblr-14237	309	18	matter	matter	NOUN
cblr-14237	309	19	of	of	ADP
cblr-14237	309	20	institutional	institutional	ADJ
cblr-14237	309	21	design	design	NOUN
cblr-14237	309	22	.	.	PUNCT
cblr-14237	310	1	”79	”79	NOUN
cblr-14237	310	2	efficiency	efficiency	NOUN
cblr-14237	310	3	remains	remain	VERB
cblr-14237	310	4	the	the	DET
cblr-14237	310	5	core	core	NOUN
cblr-14237	310	6	criterion	criterion	NOUN
cblr-14237	310	7	but	but	CCONJ
cblr-14237	310	8	is	be	AUX
cblr-14237	310	9	measured	measure	VERB
cblr-14237	310	10	by	by	ADP
cblr-14237	310	11	administrative	administrative	ADJ
cblr-14237	310	12	costs	cost	NOUN
cblr-14237	310	13	,	,	PUNCT
cblr-14237	310	14	rather	rather	ADV
cblr-14237	310	15	than	than	ADP
cblr-14237	310	16	deadweight	deadweight	ADJ
cblr-14237	310	17	loss	loss	NOUN
cblr-14237	310	18	through	through	ADP
cblr-14237	310	19	peoples	people	NOUN
cblr-14237	310	20	’	'	PUNCT
cblr-14237	310	21	behavioral	behavioral	ADJ
cblr-14237	310	22	changes	change	NOUN
cblr-14237	310	23	.	.	PUNCT
cblr-14237	311	1	relevant	relevant	ADJ
cblr-14237	311	2	factors	factor	NOUN
cblr-14237	311	3	include	include	VERB
cblr-14237	311	4	the	the	DET
cblr-14237	311	5	degree	degree	NOUN
cblr-14237	311	6	to	to	PART
cblr-14237	311	7	which	which	PRON
cblr-14237	311	8	administrative	administrative	ADJ
cblr-14237	311	9	actors	actor	NOUN
cblr-14237	311	10	can	can	AUX
cblr-14237	311	11	coordinate	coordinate	VERB
cblr-14237	311	12	or	or	CCONJ
cblr-14237	311	13	specialize	specialize	VERB
cblr-14237	311	14	in	in	ADP
cblr-14237	311	15	policy	policy	NOUN
cblr-14237	311	16	functions	function	NOUN
cblr-14237	311	17	,	,	PUNCT
cblr-14237	311	18	the	the	DET
cblr-14237	311	19	variations	variation	NOUN
cblr-14237	311	20	in	in	ADP
cblr-14237	311	21	agency	agency	NOUN
cblr-14237	311	22	costs	cost	NOUN
cblr-14237	311	23	across	across	ADP
cblr-14237	311	24	administrative	administrative	ADJ
cblr-14237	311	25	actors	actor	NOUN
cblr-14237	311	26	,	,	PUNCT
cblr-14237	311	27	and	and	CCONJ
cblr-14237	311	28	the	the	DET
cblr-14237	311	29	advantages	advantage	NOUN
cblr-14237	311	30	of	of	ADP
cblr-14237	311	31	redundancy	redundancy	NOUN
cblr-14237	311	32	(	(	PUNCT
cblr-14237	311	33	or	or	CCONJ
cblr-14237	311	34	close	close	ADJ
cblr-14237	311	35	complements	complement	NOUN
cblr-14237	311	36	)	)	PUNCT
cblr-14237	311	37	politically	politically	ADV
cblr-14237	311	38	and	and	CCONJ
cblr-14237	311	39	in	in	ADP
cblr-14237	311	40	policy	policy	NOUN
cblr-14237	311	41	instruments.80	instruments.80	NOUN
cblr-14237	311	42	reform	reform	NOUN
cblr-14237	311	43	proceeds	proceed	VERB
cblr-14237	311	44	holistically	holistically	ADV
cblr-14237	311	45	,	,	PUNCT
cblr-14237	311	46	with	with	ADP
cblr-14237	311	47	careful	careful	ADJ
cblr-14237	311	48	attention	attention	NOUN
cblr-14237	311	49	to	to	ADP
cblr-14237	311	50	the	the	DET
cblr-14237	311	51	comparative	comparative	ADJ
cblr-14237	311	52	advantages	advantage	NOUN
cblr-14237	311	53	of	of	ADP
cblr-14237	311	54	various	various	ADJ
cblr-14237	311	55	institutional	institutional	ADJ
cblr-14237	311	56	actors	actor	NOUN
cblr-14237	311	57	.	.	PUNCT
cblr-14237	312	1	the	the	DET
cblr-14237	312	2	concept	concept	NOUN
cblr-14237	312	3	of	of	ADP
cblr-14237	312	4	tax	tax	NOUN
cblr-14237	312	5	expenditures	expenditure	NOUN
cblr-14237	312	6	has	have	VERB
cblr-14237	312	7	little	little	ADJ
cblr-14237	312	8	relevance	relevance	NOUN
cblr-14237	312	9	to	to	ADP
cblr-14237	312	10	this	this	DET
cblr-14237	312	11	process	process	NOUN
cblr-14237	312	12	.	.	PUNCT
cblr-14237	313	1	under	under	ADP
cblr-14237	313	2	surrey	surrey	PROPN
cblr-14237	313	3	’s	’s	PART
cblr-14237	313	4	theory	theory	NOUN
cblr-14237	313	5	of	of	ADP
cblr-14237	313	6	tax	tax	NOUN
cblr-14237	313	7	expenditures	expenditure	NOUN
cblr-14237	313	8	,	,	PUNCT
cblr-14237	313	9	programs	program	NOUN
cblr-14237	313	10	’	'	PUNCT
cblr-14237	313	11	content	content	NOUN
cblr-14237	313	12	is	be	AUX
cblr-14237	313	13	(	(	PUNCT
cblr-14237	313	14	at	at	ADP
cblr-14237	313	15	least	least	ADJ
cblr-14237	313	16	partially	partially	ADV
cblr-14237	313	17	)	)	PUNCT
cblr-14237	313	18	endogenous	endogenous	ADJ
cblr-14237	313	19	with	with	ADP
cblr-14237	313	20	respect	respect	NOUN
cblr-14237	313	21	to	to	ADP
cblr-14237	313	22	79	79	NUM
cblr-14237	313	23	see	see	VERB
cblr-14237	313	24	weisbach	weisbach	NOUN
cblr-14237	313	25	&	&	CCONJ
cblr-14237	313	26	nussim	nussim	PROPN
cblr-14237	313	27	,	,	PUNCT
cblr-14237	313	28	supra	supra	PROPN
cblr-14237	313	29	note	note	NOUN
cblr-14237	313	30	27	27	NUM
cblr-14237	313	31	,	,	PUNCT
cblr-14237	313	32	at	at	ADP
cblr-14237	313	33	957	957	NUM
cblr-14237	313	34	(	(	PUNCT
cblr-14237	313	35	“	"	PUNCT
cblr-14237	313	36	the	the	DET
cblr-14237	313	37	problem	problem	NOUN
cblr-14237	313	38	is	be	AUX
cblr-14237	313	39	similar	similar	ADJ
cblr-14237	313	40	to	to	ADP
cblr-14237	313	41	the	the	DET
cblr-14237	313	42	problem	problem	NOUN
cblr-14237	313	43	of	of	ADP
cblr-14237	313	44	splitting	split	VERB
cblr-14237	313	45	up	up	ADP
cblr-14237	313	46	a	a	DET
cblr-14237	313	47	corporation	corporation	NOUN
cblr-14237	313	48	into	into	ADP
cblr-14237	313	49	divisions	division	NOUN
cblr-14237	313	50	.	.	PUNCT
cblr-14237	313	51	”	"	PUNCT
cblr-14237	313	52	)	)	PUNCT
cblr-14237	313	53	.	.	PUNCT
cblr-14237	314	1	80	80	NUM
cblr-14237	314	2	see	see	VERB
cblr-14237	314	3	nancy	nancy	PROPN
cblr-14237	314	4	c.	c.	PROPN
cblr-14237	314	5	staudt	staudt	PROPN
cblr-14237	314	6	,	,	PUNCT
cblr-14237	314	7	redundant	redundant	ADJ
cblr-14237	314	8	tax	tax	NOUN
cblr-14237	314	9	and	and	CCONJ
cblr-14237	314	10	spending	spending	NOUN
cblr-14237	314	11	programs	program	NOUN
cblr-14237	314	12	,	,	PUNCT
cblr-14237	314	13	100	100	NUM
cblr-14237	314	14	nw	nw	PROPN
cblr-14237	314	15	.	.	PROPN
cblr-14237	314	16	l.	l.	PROPN
cblr-14237	314	17	rev	rev	PROPN
cblr-14237	314	18	.	.	PROPN
cblr-14237	314	19	1197	1197	NUM
cblr-14237	314	20	,	,	PUNCT
cblr-14237	314	21	1199–1201	1199–1201	NUM
cblr-14237	314	22	(	(	PUNCT
cblr-14237	314	23	2006	2006	NUM
cblr-14237	314	24	)	)	PUNCT
cblr-14237	314	25	(	(	PUNCT
cblr-14237	314	26	discussing	discuss	VERB
cblr-14237	314	27	the	the	DET
cblr-14237	314	28	political	political	ADJ
cblr-14237	314	29	and	and	CCONJ
cblr-14237	314	30	administrative	administrative	ADJ
cblr-14237	314	31	advantages	advantage	NOUN
cblr-14237	314	32	of	of	ADP
cblr-14237	314	33	redundancy	redundancy	NOUN
cblr-14237	314	34	)	)	PUNCT
cblr-14237	314	35	;	;	PUNCT
cblr-14237	314	36	david	david	PROPN
cblr-14237	314	37	a.	a.	PROPN
cblr-14237	314	38	weisbach	weisbach	PROPN
cblr-14237	314	39	,	,	PUNCT
cblr-14237	314	40	tax	tax	NOUN
cblr-14237	314	41	expenditures	expenditure	NOUN
cblr-14237	314	42	,	,	PUNCT
cblr-14237	314	43	principal	principal	ADJ
cblr-14237	314	44	-	-	PUNCT
cblr-14237	314	45	agent	agent	NOUN
cblr-14237	314	46	problems	problem	NOUN
cblr-14237	314	47	,	,	PUNCT
cblr-14237	314	48	and	and	CCONJ
cblr-14237	314	49	redundancy	redundancy	NOUN
cblr-14237	314	50	,	,	PUNCT
cblr-14237	314	51	84	84	NUM
cblr-14237	314	52	wash	wash	NOUN
cblr-14237	314	53	.	.	PUNCT
cblr-14237	315	1	u.	u.	PROPN
cblr-14237	315	2	l.	l.	PROPN
cblr-14237	315	3	rev	rev	PROPN
cblr-14237	315	4	.	.	PROPN
cblr-14237	315	5	1823	1823	NUM
cblr-14237	315	6	,	,	PUNCT
cblr-14237	315	7	1824–25	1824–25	NUM
cblr-14237	315	8	(	(	PUNCT
cblr-14237	315	9	2006	2006	NUM
cblr-14237	315	10	)	)	PUNCT
cblr-14237	315	11	(	(	PUNCT
cblr-14237	315	12	discussing	discuss	VERB
cblr-14237	315	13	principal	principal	ADJ
cblr-14237	315	14	-	-	PUNCT
cblr-14237	315	15	agent	agent	NOUN
cblr-14237	315	16	and	and	CCONJ
cblr-14237	315	17	redundancy	redundancy	NOUN
cblr-14237	315	18	problems	problem	NOUN
cblr-14237	315	19	in	in	ADP
cblr-14237	315	20	the	the	DET
cblr-14237	315	21	context	context	NOUN
cblr-14237	315	22	of	of	ADP
cblr-14237	315	23	administrative	administrative	ADJ
cblr-14237	315	24	specialization	specialization	NOUN
cblr-14237	315	25	and	and	CCONJ
cblr-14237	315	26	coordination	coordination	NOUN
cblr-14237	315	27	)	)	PUNCT
cblr-14237	315	28	;	;	PUNCT
cblr-14237	315	29	see	see	VERB
cblr-14237	315	30	also	also	ADV
cblr-14237	315	31	michael	michael	PROPN
cblr-14237	315	32	doran	doran	PROPN
cblr-14237	315	33	,	,	PUNCT
cblr-14237	315	34	legislative	legislative	ADJ
cblr-14237	315	35	organization	organization	NOUN
cblr-14237	315	36	and	and	CCONJ
cblr-14237	315	37	administrative	administrative	ADJ
cblr-14237	315	38	redundancy	redundancy	NOUN
cblr-14237	315	39	,	,	PUNCT
cblr-14237	315	40	91	91	NUM
cblr-14237	315	41	b.u	b.u	PROPN
cblr-14237	315	42	.	.	PROPN
cblr-14237	315	43	l.	l.	PROPN
cblr-14237	315	44	rev	rev	PROPN
cblr-14237	315	45	.	.	PROPN
cblr-14237	315	46	1815	1815	NUM
cblr-14237	315	47	,	,	PUNCT
cblr-14237	315	48	1819–20	1819–20	NUM
cblr-14237	315	49	(	(	PUNCT
cblr-14237	315	50	2011	2011	NUM
cblr-14237	315	51	)	)	PUNCT
cblr-14237	315	52	(	(	PUNCT
cblr-14237	315	53	locating	locate	VERB
cblr-14237	315	54	the	the	DET
cblr-14237	315	55	source	source	NOUN
cblr-14237	315	56	of	of	ADP
cblr-14237	315	57	administrative	administrative	ADJ
cblr-14237	315	58	redundancy	redundancy	NOUN
cblr-14237	315	59	in	in	ADP
cblr-14237	315	60	“	"	PUNCT
cblr-14237	315	61	the	the	DET
cblr-14237	315	62	internal	internal	ADJ
cblr-14237	315	63	structures	structure	NOUN
cblr-14237	315	64	of	of	ADP
cblr-14237	315	65	congress	congress	PROPN
cblr-14237	315	66	”	"	PUNCT
cblr-14237	315	67	)	)	PUNCT
cblr-14237	315	68	;	;	PUNCT
cblr-14237	316	1	blaine	blaine	PROPN
cblr-14237	316	2	g.	g.	PROPN
cblr-14237	316	3	saito	saito	PROPN
cblr-14237	316	4	,	,	PUNCT
cblr-14237	316	5	context	context	NOUN
cblr-14237	316	6	,	,	PUNCT
cblr-14237	316	7	purpose	purpose	NOUN
cblr-14237	316	8	,	,	PUNCT
cblr-14237	316	9	and	and	CCONJ
cblr-14237	316	10	coordination	coordination	NOUN
cblr-14237	316	11	in	in	ADP
cblr-14237	316	12	taxation	taxation	NOUN
cblr-14237	316	13	,	,	PUNCT
cblr-14237	316	14	55	55	NUM
cblr-14237	316	15	conn	conn	NOUN
cblr-14237	316	16	.	.	PUNCT
cblr-14237	317	1	l.	l.	PROPN
cblr-14237	317	2	rev	rev	PROPN
cblr-14237	317	3	.	.	PROPN
cblr-14237	317	4	375	375	NUM
cblr-14237	317	5	,	,	PUNCT
cblr-14237	317	6	378	378	NUM
cblr-14237	317	7	(	(	PUNCT
cblr-14237	317	8	2023	2023	NUM
cblr-14237	317	9	)	)	PUNCT
cblr-14237	317	10	(	(	PUNCT
cblr-14237	317	11	applying	apply	VERB
cblr-14237	317	12	“	"	PUNCT
cblr-14237	317	13	contextualized	contextualized	ADJ
cblr-14237	317	14	purpose	purpose	NOUN
cblr-14237	317	15	”	"	PUNCT
cblr-14237	317	16	to	to	PART
cblr-14237	317	17	better	well	ADV
cblr-14237	317	18	coordinate	coordinate	VERB
cblr-14237	317	19	programs	program	NOUN
cblr-14237	317	20	across	across	ADP
cblr-14237	317	21	administrative	administrative	ADJ
cblr-14237	317	22	agencies	agency	NOUN
cblr-14237	317	23	)	)	PUNCT
cblr-14237	317	24	.	.	PUNCT
cblr-14237	318	1	636	636	NUM
cblr-14237	318	2	columbia	columbia	PROPN
cblr-14237	318	3	business	business	NOUN
cblr-14237	318	4	law	law	PROPN
cblr-14237	318	5	review	review	NOUN
cblr-14237	318	6	[	[	X
cblr-14237	318	7	vol	vol	NOUN
cblr-14237	318	8	.	.	NOUN
cblr-14237	318	9	2024	2024	NUM
cblr-14237	318	10	implementation	implementation	NOUN
cblr-14237	318	11	,	,	PUNCT
cblr-14237	318	12	and	and	CCONJ
cblr-14237	318	13	tax	tax	NOUN
cblr-14237	318	14	expenditures	expenditure	NOUN
cblr-14237	318	15	tend	tend	VERB
cblr-14237	318	16	towards	towards	ADP
cblr-14237	318	17	structural	structural	ADJ
cblr-14237	318	18	features	feature	NOUN
cblr-14237	318	19	that	that	PRON
cblr-14237	318	20	undermine	undermine	VERB
cblr-14237	318	21	policy	policy	NOUN
cblr-14237	318	22	goals	goal	NOUN
cblr-14237	318	23	.	.	PUNCT
cblr-14237	319	1	from	from	ADP
cblr-14237	319	2	the	the	DET
cblr-14237	319	3	perspective	perspective	NOUN
cblr-14237	319	4	of	of	ADP
cblr-14237	319	5	institutional	institutional	ADJ
cblr-14237	319	6	advantage	advantage	NOUN
cblr-14237	319	7	,	,	PUNCT
cblr-14237	319	8	these	these	DET
cblr-14237	319	9	structural	structural	ADJ
cblr-14237	319	10	features	feature	NOUN
cblr-14237	319	11	are	be	AUX
cblr-14237	319	12	administrative	administrative	ADJ
cblr-14237	319	13	costs	cost	NOUN
cblr-14237	319	14	vis	vis	X
cblr-14237	319	15	-	-	ADJ
cblr-14237	319	16	à	à	X
cblr-14237	319	17	-	-	PUNCT
cblr-14237	319	18	vis	vis	X
cblr-14237	319	19	a	a	DET
cblr-14237	319	20	more	more	ADV
cblr-14237	319	21	abstract	abstract	ADJ
cblr-14237	319	22	ideal	ideal	ADJ
cblr-14237	319	23	policy	policy	NOUN
cblr-14237	319	24	.	.	PUNCT
cblr-14237	320	1	defining	define	VERB
cblr-14237	320	2	the	the	DET
cblr-14237	320	3	scope	scope	NOUN
cblr-14237	320	4	of	of	ADP
cblr-14237	320	5	programs	program	NOUN
cblr-14237	320	6	and	and	CCONJ
cblr-14237	320	7	administrative	administrative	ADJ
cblr-14237	320	8	actors	actor	NOUN
cblr-14237	320	9	also	also	ADV
cblr-14237	320	10	presents	present	VERB
cblr-14237	320	11	challenges	challenge	NOUN
cblr-14237	320	12	,	,	PUNCT
cblr-14237	320	13	especially	especially	ADV
cblr-14237	320	14	if	if	SCONJ
cblr-14237	320	15	programmatic	programmatic	ADJ
cblr-14237	320	16	topics	topic	NOUN
cblr-14237	320	17	are	be	AUX
cblr-14237	320	18	correlated	correlate	VERB
cblr-14237	320	19	with	with	ADP
cblr-14237	320	20	specific	specific	ADJ
cblr-14237	320	21	actors	actor	NOUN
cblr-14237	320	22	,	,	PUNCT
cblr-14237	320	23	politically	politically	ADV
cblr-14237	320	24	or	or	CCONJ
cblr-14237	320	25	otherwise	otherwise	ADV
cblr-14237	320	26	.	.	PUNCT
cblr-14237	321	1	this	this	DET
cblr-14237	321	2	literature	literature	NOUN
cblr-14237	321	3	also	also	ADV
cblr-14237	321	4	speaks	speak	VERB
cblr-14237	321	5	only	only	ADV
cblr-14237	321	6	indirectly	indirectly	ADV
cblr-14237	321	7	to	to	ADP
cblr-14237	321	8	repeal	repeal	NOUN
cblr-14237	321	9	efforts	effort	NOUN
cblr-14237	321	10	—	—	PUNCT
cblr-14237	321	11	the	the	DET
cblr-14237	321	12	background	background	NOUN
cblr-14237	321	13	assumption	assumption	NOUN
cblr-14237	321	14	is	be	AUX
cblr-14237	321	15	that	that	SCONJ
cblr-14237	321	16	the	the	DET
cblr-14237	321	17	underlying	underlie	VERB
cblr-14237	321	18	policy	policy	NOUN
cblr-14237	321	19	should	should	AUX
cblr-14237	321	20	exist	exist	VERB
cblr-14237	321	21	—	—	PUNCT
cblr-14237	321	22	which	which	PRON
cblr-14237	321	23	is	be	AUX
cblr-14237	321	24	less	less	ADV
cblr-14237	321	25	relevant	relevant	ADJ
cblr-14237	321	26	in	in	ADP
cblr-14237	321	27	the	the	DET
cblr-14237	321	28	context	context	NOUN
cblr-14237	321	29	of	of	ADP
cblr-14237	321	30	this	this	DET
cblr-14237	321	31	article	article	NOUN
cblr-14237	321	32	.	.	PUNCT
cblr-14237	322	1	e.	e.	PROPN
cblr-14237	323	1	a	a	DET
cblr-14237	323	2	relational	relational	ADJ
cblr-14237	323	3	definition	definition	NOUN
cblr-14237	323	4	of	of	ADP
cblr-14237	323	5	tax	tax	NOUN
cblr-14237	323	6	expenditures	expenditure	NOUN
cblr-14237	323	7	this	this	DET
cblr-14237	323	8	article	article	NOUN
cblr-14237	323	9	deploys	deploy	VERB
cblr-14237	323	10	an	an	DET
cblr-14237	323	11	alternative	alternative	ADJ
cblr-14237	323	12	definition	definition	NOUN
cblr-14237	323	13	of	of	ADP
cblr-14237	323	14	tax	tax	NOUN
cblr-14237	323	15	expenditures	expenditure	NOUN
cblr-14237	323	16	that	that	PRON
cblr-14237	323	17	focuses	focus	VERB
cblr-14237	323	18	on	on	ADP
cblr-14237	323	19	the	the	DET
cblr-14237	323	20	relationship	relationship	NOUN
cblr-14237	323	21	between	between	ADP
cblr-14237	323	22	the	the	DET
cblr-14237	323	23	tax	tax	NOUN
cblr-14237	323	24	base	base	NOUN
cblr-14237	323	25	and	and	CCONJ
cblr-14237	323	26	statutory	statutory	ADJ
cblr-14237	323	27	rates	rate	NOUN
cblr-14237	323	28	—	—	PUNCT
cblr-14237	323	29	the	the	DET
cblr-14237	323	30	crucial	crucial	ADJ
cblr-14237	323	31	levers	lever	NOUN
cblr-14237	323	32	in	in	ADP
cblr-14237	323	33	effecting	effect	VERB
cblr-14237	323	34	a	a	DET
cblr-14237	323	35	base	base	ADJ
cblr-14237	323	36	-	-	PUNCT
cblr-14237	323	37	rate	rate	NOUN
cblr-14237	323	38	transformation	transformation	NOUN
cblr-14237	323	39	.	.	PUNCT
cblr-14237	324	1	for	for	ADP
cblr-14237	324	2	this	this	DET
cblr-14237	324	3	purpose	purpose	NOUN
cblr-14237	324	4	,	,	PUNCT
cblr-14237	324	5	“	"	PUNCT
cblr-14237	324	6	tax	tax	NOUN
cblr-14237	324	7	expenditures	expenditure	NOUN
cblr-14237	324	8	”	"	PUNCT
cblr-14237	324	9	include	include	VERB
cblr-14237	324	10	targeted	target	VERB
cblr-14237	324	11	provisions	provision	NOUN
cblr-14237	324	12	in	in	ADP
cblr-14237	324	13	the	the	DET
cblr-14237	324	14	code	code	NOUN
cblr-14237	324	15	,	,	PUNCT
cblr-14237	324	16	the	the	DET
cblr-14237	324	17	removal	removal	NOUN
cblr-14237	324	18	of	of	ADP
cblr-14237	324	19	which	which	PRON
cblr-14237	324	20	would	would	AUX
cblr-14237	324	21	allow	allow	VERB
cblr-14237	324	22	for	for	ADP
cblr-14237	324	23	a	a	DET
cblr-14237	324	24	reduction	reduction	NOUN
cblr-14237	324	25	in	in	ADP
cblr-14237	324	26	generally	generally	ADV
cblr-14237	324	27	applicable	applicable	ADJ
cblr-14237	324	28	statutory	statutory	ADJ
cblr-14237	324	29	tax	tax	NOUN
cblr-14237	324	30	rates	rate	NOUN
cblr-14237	324	31	,	,	PUNCT
cblr-14237	324	32	if	if	SCONJ
cblr-14237	324	33	revenues	revenue	NOUN
cblr-14237	324	34	were	be	AUX
cblr-14237	324	35	held	hold	VERB
cblr-14237	324	36	constant	constant	ADJ
cblr-14237	324	37	.	.	PUNCT
cblr-14237	325	1	the	the	DET
cblr-14237	325	2	limitation	limitation	NOUN
cblr-14237	325	3	to	to	PART
cblr-14237	325	4	“	"	PUNCT
cblr-14237	325	5	targeted	target	VERB
cblr-14237	325	6	”	"	PUNCT
cblr-14237	325	7	provisions	provision	NOUN
cblr-14237	325	8	excludes	exclude	VERB
cblr-14237	325	9	broadly	broadly	ADV
cblr-14237	325	10	applicable	applicable	ADJ
cblr-14237	325	11	provisions	provision	NOUN
cblr-14237	325	12	that	that	PRON
cblr-14237	325	13	compute	compute	VERB
cblr-14237	325	14	net	net	ADJ
cblr-14237	325	15	income	income	NOUN
cblr-14237	325	16	,	,	PUNCT
cblr-14237	325	17	such	such	ADJ
cblr-14237	325	18	as	as	ADP
cblr-14237	325	19	those	those	PRON
cblr-14237	325	20	that	that	PRON
cblr-14237	325	21	authorize	authorize	VERB
cblr-14237	325	22	business	business	NOUN
cblr-14237	325	23	expense	expense	NOUN
cblr-14237	325	24	deductions.81	deductions.81	PROPN
cblr-14237	325	25	these	these	DET
cblr-14237	325	26	provisions	provision	NOUN
cblr-14237	325	27	are	be	AUX
cblr-14237	325	28	not	not	PART
cblr-14237	325	29	typically	typically	ADV
cblr-14237	325	30	thought	think	VERB
cblr-14237	325	31	of	of	ADP
cblr-14237	325	32	as	as	ADP
cblr-14237	325	33	tax	tax	NOUN
cblr-14237	325	34	expenditures	expenditure	NOUN
cblr-14237	325	35	,	,	PUNCT
cblr-14237	325	36	and	and	CCONJ
cblr-14237	325	37	policymakers	policymaker	NOUN
cblr-14237	325	38	presumably	presumably	ADV
cblr-14237	325	39	would	would	AUX
cblr-14237	325	40	not	not	PART
cblr-14237	325	41	repeal	repeal	VERB
cblr-14237	325	42	them	they	PRON
cblr-14237	325	43	wholesale.82	wholesale.82	VERB
cblr-14237	325	44	portions	portion	NOUN
cblr-14237	325	45	of	of	ADP
cblr-14237	325	46	these	these	DET
cblr-14237	325	47	provisions	provision	NOUN
cblr-14237	325	48	are	be	AUX
cblr-14237	325	49	,	,	PUNCT
cblr-14237	325	50	however	however	ADV
cblr-14237	325	51	,	,	PUNCT
cblr-14237	325	52	conventional	conventional	ADJ
cblr-14237	325	53	tax	tax	NOUN
cblr-14237	325	54	expenditures	expenditure	NOUN
cblr-14237	325	55	with	with	ADP
cblr-14237	325	56	the	the	DET
cblr-14237	325	57	social	social	ADJ
cblr-14237	325	58	policy	policy	NOUN
cblr-14237	325	59	nexus	nexus	NOUN
cblr-14237	325	60	often	often	ADV
cblr-14237	325	61	associated	associate	VERB
cblr-14237	325	62	with	with	ADP
cblr-14237	325	63	such	such	ADJ
cblr-14237	325	64	terminology.83	terminology.83	NOUN
cblr-14237	325	65	this	this	DET
cblr-14237	325	66	article	article	NOUN
cblr-14237	325	67	draws	draw	VERB
cblr-14237	325	68	examples	example	NOUN
cblr-14237	325	69	from	from	ADP
cblr-14237	325	70	the	the	DET
cblr-14237	325	71	canon	canon	NOUN
cblr-14237	325	72	of	of	ADP
cblr-14237	325	73	conventional	conventional	ADJ
cblr-14237	325	74	tax	tax	NOUN
cblr-14237	325	75	expenditures	expenditure	NOUN
cblr-14237	325	76	while	while	SCONJ
cblr-14237	325	77	acknowledging	acknowledge	VERB
cblr-14237	325	78	the	the	DET
cblr-14237	325	79	difficulties	difficulty	NOUN
cblr-14237	325	80	in	in	ADP
cblr-14237	325	81	a	a	DET
cblr-14237	325	82	conceptual	conceptual	ADJ
cblr-14237	325	83	defense	defense	NOUN
cblr-14237	325	84	of	of	ADP
cblr-14237	325	85	this	this	DET
cblr-14237	325	86	delineation	delineation	NOUN
cblr-14237	325	87	.	.	PUNCT
cblr-14237	326	1	81	81	NUM
cblr-14237	326	2	see	see	NOUN
cblr-14237	326	3	,	,	PUNCT
cblr-14237	326	4	e.g.	e.g.	ADV
cblr-14237	326	5	,	,	PUNCT
cblr-14237	326	6	i.r.c	i.r.c	NOUN
cblr-14237	326	7	.	.	PUNCT
cblr-14237	327	1	§	§	PROPN
cblr-14237	327	2	§	§	PROPN
cblr-14237	327	3	162	162	NUM
cblr-14237	327	4	,	,	PUNCT
cblr-14237	327	5	163	163	NUM
cblr-14237	327	6	,	,	PUNCT
cblr-14237	327	7	212	212	NUM
cblr-14237	327	8	.	.	PUNCT
cblr-14237	327	9	82	82	NUM
cblr-14237	327	10	cf	cf	NOUN
cblr-14237	327	11	.	.	PUNCT
cblr-14237	327	12	i.r.c	i.r.c	NOUN
cblr-14237	327	13	.	.	PUNCT
cblr-14237	328	1	§	§	PROPN
cblr-14237	328	2	162(m	162(m	PROPN
cblr-14237	328	3	)	)	PUNCT
cblr-14237	328	4	(	(	PUNCT
cblr-14237	328	5	denying	deny	VERB
cblr-14237	328	6	deductions	deduction	NOUN
cblr-14237	328	7	for	for	ADP
cblr-14237	328	8	certain	certain	ADJ
cblr-14237	328	9	executive	executive	ADJ
cblr-14237	328	10	compensation	compensation	NOUN
cblr-14237	328	11	)	)	PUNCT
cblr-14237	328	12	.	.	PUNCT
cblr-14237	329	1	83	83	NUM
cblr-14237	329	2	see	see	VERB
cblr-14237	329	3	,	,	PUNCT
cblr-14237	329	4	e.g.	e.g.	ADV
cblr-14237	329	5	,	,	PUNCT
cblr-14237	329	6	i.r.c	i.r.c	NOUN
cblr-14237	329	7	.	.	PUNCT
cblr-14237	330	1	§	§	PROPN
cblr-14237	330	2	§	§	PROPN
cblr-14237	330	3	162(f	162(f	PROPN
cblr-14237	330	4	)	)	PUNCT
cblr-14237	330	5	(	(	PUNCT
cblr-14237	330	6	denying	deny	VERB
cblr-14237	330	7	deductions	deduction	NOUN
cblr-14237	330	8	for	for	ADP
cblr-14237	330	9	fines	fine	NOUN
cblr-14237	330	10	)	)	PUNCT
cblr-14237	330	11	,	,	PUNCT
cblr-14237	330	12	163(h	163(h	NOUN
cblr-14237	330	13	)	)	PUNCT
cblr-14237	330	14	(	(	PUNCT
cblr-14237	330	15	denying	deny	VERB
cblr-14237	330	16	deductions	deduction	NOUN
cblr-14237	330	17	for	for	ADP
cblr-14237	330	18	personal	personal	ADJ
cblr-14237	330	19	interest	interest	NOUN
cblr-14237	330	20	other	other	ADJ
cblr-14237	330	21	than	than	ADP
cblr-14237	330	22	home	home	NOUN
cblr-14237	330	23	mortgage	mortgage	NOUN
cblr-14237	330	24	interest	interest	NOUN
cblr-14237	330	25	)	)	PUNCT
cblr-14237	330	26	.	.	PUNCT
cblr-14237	331	1	no	no	INTJ
cblr-14237	331	2	.	.	NOUN
cblr-14237	331	3	2	2	NUM
cblr-14237	331	4	]	]	PUNCT
cblr-14237	331	5	transforming	transform	VERB
cblr-14237	331	6	tax	tax	NOUN
cblr-14237	331	7	expenditures	expenditure	NOUN
cblr-14237	331	8	637	637	NUM
cblr-14237	331	9	one	one	NUM
cblr-14237	331	10	advantage	advantage	NOUN
cblr-14237	331	11	of	of	ADP
cblr-14237	331	12	this	this	DET
cblr-14237	331	13	definition	definition	NOUN
cblr-14237	331	14	is	be	AUX
cblr-14237	331	15	that	that	SCONJ
cblr-14237	331	16	it	it	PRON
cblr-14237	331	17	focuses	focus	VERB
cblr-14237	331	18	on	on	ADP
cblr-14237	331	19	the	the	DET
cblr-14237	331	20	statutory	statutory	ADJ
cblr-14237	331	21	construction	construction	NOUN
cblr-14237	331	22	of	of	ADP
cblr-14237	331	23	tax	tax	NOUN
cblr-14237	331	24	law	law	NOUN
cblr-14237	331	25	,	,	PUNCT
cblr-14237	331	26	rather	rather	ADV
cblr-14237	331	27	than	than	ADP
cblr-14237	331	28	policy	policy	NOUN
cblr-14237	331	29	or	or	CCONJ
cblr-14237	331	30	economic	economic	ADJ
cblr-14237	331	31	understandings	understanding	NOUN
cblr-14237	331	32	of	of	ADP
cblr-14237	331	33	the	the	DET
cblr-14237	331	34	tax	tax	NOUN
cblr-14237	331	35	system.84	system.84	NOUN
cblr-14237	331	36	that	that	PRON
cblr-14237	331	37	is	be	AUX
cblr-14237	331	38	,	,	PUNCT
cblr-14237	331	39	this	this	DET
cblr-14237	331	40	definition	definition	NOUN
cblr-14237	331	41	does	do	AUX
cblr-14237	331	42	not	not	PART
cblr-14237	331	43	rely	rely	VERB
cblr-14237	331	44	on	on	ADP
cblr-14237	331	45	distinctions	distinction	NOUN
cblr-14237	331	46	between	between	ADP
cblr-14237	331	47	structural	structural	ADJ
cblr-14237	331	48	and	and	CCONJ
cblr-14237	331	49	nonstructural	nonstructural	ADJ
cblr-14237	331	50	legal	legal	ADJ
cblr-14237	331	51	provisions	provision	NOUN
cblr-14237	331	52	,	,	PUNCT
cblr-14237	331	53	or	or	CCONJ
cblr-14237	331	54	the	the	DET
cblr-14237	331	55	identification	identification	NOUN
cblr-14237	331	56	of	of	ADP
cblr-14237	331	57	deviations	deviation	NOUN
cblr-14237	331	58	from	from	ADP
cblr-14237	331	59	a	a	DET
cblr-14237	331	60	normative	normative	ADJ
cblr-14237	331	61	baseline	baseline	NOUN
cblr-14237	331	62	,	,	PUNCT
cblr-14237	331	63	or	or	CCONJ
cblr-14237	331	64	the	the	DET
cblr-14237	331	65	substitutability	substitutability	NOUN
cblr-14237	331	66	of	of	ADP
cblr-14237	331	67	direct	direct	ADJ
cblr-14237	331	68	spending	spending	NOUN
cblr-14237	331	69	for	for	ADP
cblr-14237	331	70	tax	tax	NOUN
cblr-14237	331	71	relief	relief	NOUN
cblr-14237	331	72	.	.	PUNCT
cblr-14237	332	1	in	in	ADP
cblr-14237	332	2	addition	addition	NOUN
cblr-14237	332	3	,	,	PUNCT
cblr-14237	332	4	this	this	DET
cblr-14237	332	5	definition	definition	NOUN
cblr-14237	332	6	emphasizes	emphasize	VERB
cblr-14237	332	7	the	the	DET
cblr-14237	332	8	relationship	relationship	NOUN
cblr-14237	332	9	between	between	ADP
cblr-14237	332	10	the	the	DET
cblr-14237	332	11	tax	tax	NOUN
cblr-14237	332	12	base	base	NOUN
cblr-14237	332	13	and	and	CCONJ
cblr-14237	332	14	rates	rate	NOUN
cblr-14237	332	15	.	.	PUNCT
cblr-14237	333	1	for	for	ADP
cblr-14237	333	2	a	a	DET
cblr-14237	333	3	given	give	VERB
cblr-14237	333	4	revenue	revenue	NOUN
cblr-14237	333	5	constraint	constraint	NOUN
cblr-14237	333	6	,	,	PUNCT
cblr-14237	333	7	the	the	DET
cblr-14237	333	8	breadth	breadth	NOUN
cblr-14237	333	9	of	of	ADP
cblr-14237	333	10	the	the	DET
cblr-14237	333	11	legally	legally	ADV
cblr-14237	333	12	defined	define	VERB
cblr-14237	333	13	tax	tax	NOUN
cblr-14237	333	14	base	base	NOUN
cblr-14237	333	15	and	and	CCONJ
cblr-14237	333	16	statutory	statutory	ADJ
cblr-14237	333	17	rates	rate	NOUN
cblr-14237	333	18	vary	vary	VERB
cblr-14237	333	19	inversely	inversely	ADV
cblr-14237	333	20	,	,	PUNCT
cblr-14237	333	21	and	and	CCONJ
cblr-14237	333	22	movements	movement	NOUN
cblr-14237	333	23	in	in	ADP
cblr-14237	333	24	one	one	NUM
cblr-14237	333	25	variable	variable	NOUN
cblr-14237	333	26	implicate	implicate	VERB
cblr-14237	333	27	the	the	DET
cblr-14237	333	28	opposite	opposite	NOUN
cblr-14237	333	29	for	for	ADP
cblr-14237	333	30	the	the	DET
cblr-14237	333	31	second	second	NOUN
cblr-14237	333	32	.	.	PUNCT
cblr-14237	334	1	the	the	DET
cblr-14237	334	2	fundamental	fundamental	ADJ
cblr-14237	334	3	relationships	relationship	NOUN
cblr-14237	334	4	implicated	implicate	VERB
cblr-14237	334	5	by	by	ADP
cblr-14237	334	6	this	this	DET
cblr-14237	334	7	relational	relational	ADJ
cblr-14237	334	8	definition	definition	NOUN
cblr-14237	334	9	of	of	ADP
cblr-14237	334	10	tax	tax	NOUN
cblr-14237	334	11	expenditures	expenditure	NOUN
cblr-14237	334	12	are	be	AUX
cblr-14237	334	13	explored	explore	VERB
cblr-14237	334	14	in	in	ADP
cblr-14237	334	15	part	part	PROPN
cblr-14237	334	16	ii	ii	PROPN
cblr-14237	334	17	.	.	PUNCT
cblr-14237	334	18	ii	ii	PROPN
cblr-14237	334	19	.	.	PUNCT
cblr-14237	335	1	lawmaking	lawmaking	NOUN
cblr-14237	335	2	and	and	CCONJ
cblr-14237	335	3	the	the	DET
cblr-14237	335	4	base	base	NOUN
cblr-14237	335	5	-	-	PUNCT
cblr-14237	335	6	rate	rate	NOUN
cblr-14237	335	7	identity	identity	NOUN
cblr-14237	335	8	tax	tax	NOUN
cblr-14237	335	9	revenue	revenue	NOUN
cblr-14237	335	10	is	be	AUX
cblr-14237	335	11	the	the	DET
cblr-14237	335	12	arithmetic	arithmetic	ADJ
cblr-14237	335	13	product	product	NOUN
cblr-14237	335	14	of	of	ADP
cblr-14237	335	15	two	two	NUM
cblr-14237	335	16	quantities	quantity	NOUN
cblr-14237	335	17	,	,	PUNCT
cblr-14237	335	18	the	the	DET
cblr-14237	335	19	tax	tax	NOUN
cblr-14237	335	20	base	base	NOUN
cblr-14237	335	21	and	and	CCONJ
cblr-14237	335	22	applicable	applicable	ADJ
cblr-14237	335	23	tax	tax	NOUN
cblr-14237	335	24	rates.85	rates.85	NOUN
cblr-14237	335	25	from	from	ADP
cblr-14237	335	26	a	a	DET
cblr-14237	335	27	conceptual	conceptual	ADJ
cblr-14237	335	28	perspective	perspective	NOUN
cblr-14237	335	29	,	,	PUNCT
cblr-14237	335	30	the	the	DET
cblr-14237	335	31	tax	tax	NOUN
cblr-14237	335	32	base	base	NOUN
cblr-14237	335	33	comprises	comprise	VERB
cblr-14237	335	34	the	the	DET
cblr-14237	335	35	assets	asset	NOUN
cblr-14237	335	36	,	,	PUNCT
cblr-14237	335	37	activities	activity	NOUN
cblr-14237	335	38	,	,	PUNCT
cblr-14237	335	39	or	or	CCONJ
cblr-14237	335	40	attributes	attribute	VERB
cblr-14237	335	41	subject	subject	ADJ
cblr-14237	335	42	to	to	ADP
cblr-14237	335	43	tax	tax	NOUN
cblr-14237	335	44	,	,	PUNCT
cblr-14237	335	45	while	while	SCONJ
cblr-14237	335	46	tax	tax	NOUN
cblr-14237	335	47	rates	rate	NOUN
cblr-14237	335	48	establish	establish	VERB
cblr-14237	335	49	the	the	DET
cblr-14237	335	50	share	share	NOUN
cblr-14237	335	51	of	of	ADP
cblr-14237	335	52	the	the	DET
cblr-14237	335	53	base	base	NOUN
cblr-14237	335	54	payable	payable	ADJ
cblr-14237	335	55	to	to	ADP
cblr-14237	335	56	the	the	DET
cblr-14237	335	57	government	government	NOUN
cblr-14237	335	58	.	.	PUNCT
cblr-14237	336	1	in	in	ADP
cblr-14237	336	2	a	a	DET
cblr-14237	336	3	progressive	progressive	ADJ
cblr-14237	336	4	personal	personal	ADJ
cblr-14237	336	5	income	income	NOUN
cblr-14237	336	6	tax	tax	NOUN
cblr-14237	336	7	,	,	PUNCT
cblr-14237	336	8	for	for	ADP
cblr-14237	336	9	example	example	NOUN
cblr-14237	336	10	,	,	PUNCT
cblr-14237	336	11	the	the	DET
cblr-14237	336	12	base	base	NOUN
cblr-14237	336	13	is	be	AUX
cblr-14237	336	14	net	net	ADJ
cblr-14237	336	15	income	income	NOUN
cblr-14237	336	16	,	,	PUNCT
cblr-14237	336	17	and	and	CCONJ
cblr-14237	336	18	average	average	ADJ
cblr-14237	336	19	rates	rate	NOUN
cblr-14237	336	20	rise	rise	VERB
cblr-14237	336	21	as	as	ADP
cblr-14237	336	22	income	income	NOUN
cblr-14237	336	23	increases.86	increases.86	NOUN
cblr-14237	336	24	more	more	ADV
cblr-14237	336	25	mechanically	mechanically	ADV
cblr-14237	336	26	,	,	PUNCT
cblr-14237	336	27	taxpayers	taxpayer	NOUN
cblr-14237	336	28	determine	determine	VERB
cblr-14237	336	29	their	their	PRON
cblr-14237	336	30	share	share	NOUN
cblr-14237	336	31	of	of	ADP
cblr-14237	336	32	the	the	DET
cblr-14237	336	33	base	base	NOUN
cblr-14237	336	34	and	and	CCONJ
cblr-14237	336	35	the	the	DET
cblr-14237	336	36	applicable	applicable	ADJ
cblr-14237	336	37	rates	rate	NOUN
cblr-14237	336	38	for	for	ADP
cblr-14237	336	39	each	each	DET
cblr-14237	336	40	period	period	NOUN
cblr-14237	336	41	to	to	PART
cblr-14237	336	42	which	which	PRON
cblr-14237	336	43	the	the	DET
cblr-14237	336	44	tax	tax	NOUN
cblr-14237	336	45	applies	apply	VERB
cblr-14237	336	46	,	,	PUNCT
cblr-14237	336	47	then	then	ADV
cblr-14237	336	48	remit	remit	VERB
cblr-14237	336	49	the	the	DET
cblr-14237	336	50	84	84	NUM
cblr-14237	336	51	in	in	ADP
cblr-14237	336	52	this	this	DET
cblr-14237	336	53	sense	sense	NOUN
cblr-14237	336	54	,	,	PUNCT
cblr-14237	336	55	this	this	DET
cblr-14237	336	56	article	article	NOUN
cblr-14237	336	57	’s	’s	PART
cblr-14237	336	58	use	use	NOUN
cblr-14237	336	59	of	of	ADP
cblr-14237	336	60	tax	tax	NOUN
cblr-14237	336	61	expenditures	expenditure	NOUN
cblr-14237	336	62	is	be	AUX
cblr-14237	336	63	the	the	DET
cblr-14237	336	64	converse	converse	NOUN
cblr-14237	336	65	of	of	ADP
cblr-14237	336	66	the	the	DET
cblr-14237	336	67	comparative	comparative	ADJ
cblr-14237	336	68	institutional	institutional	ADJ
cblr-14237	336	69	advantage	advantage	NOUN
cblr-14237	336	70	school	school	NOUN
cblr-14237	336	71	,	,	PUNCT
cblr-14237	336	72	which	which	PRON
cblr-14237	336	73	addresses	address	VERB
cblr-14237	336	74	tax	tax	NOUN
cblr-14237	336	75	expenditures	expenditure	NOUN
cblr-14237	336	76	only	only	ADV
cblr-14237	336	77	through	through	ADP
cblr-14237	336	78	their	their	PRON
cblr-14237	336	79	programmatic	programmatic	ADJ
cblr-14237	336	80	or	or	CCONJ
cblr-14237	336	81	policy	policy	NOUN
cblr-14237	336	82	aspects	aspect	NOUN
cblr-14237	336	83	.	.	PUNCT
cblr-14237	337	1	as	as	SCONJ
cblr-14237	337	2	this	this	DET
cblr-14237	337	3	article	article	NOUN
cblr-14237	337	4	demonstrates	demonstrate	VERB
cblr-14237	337	5	,	,	PUNCT
cblr-14237	337	6	a	a	DET
cblr-14237	337	7	structural	structural	ADJ
cblr-14237	337	8	approach	approach	NOUN
cblr-14237	337	9	also	also	ADV
cblr-14237	337	10	yields	yield	VERB
cblr-14237	337	11	insights	insight	NOUN
cblr-14237	337	12	.	.	PUNCT
cblr-14237	337	13	85	85	NUM
cblr-14237	337	14	see	see	VERB
cblr-14237	337	15	edward	edward	PROPN
cblr-14237	337	16	j.	j.	PROPN
cblr-14237	337	17	mccaffery	mccaffery	PROPN
cblr-14237	337	18	,	,	PUNCT
cblr-14237	337	19	oxford	oxford	ADJ
cblr-14237	337	20	introductions	introduction	NOUN
cblr-14237	337	21	to	to	ADP
cblr-14237	337	22	u.s	u.s	PROPN
cblr-14237	337	23	.	.	PROPN
cblr-14237	337	24	law	law	NOUN
cblr-14237	337	25	:	:	PUNCT
cblr-14237	337	26	income	income	NOUN
cblr-14237	337	27	tax	tax	NOUN
cblr-14237	337	28	law	law	NOUN
cblr-14237	337	29	3	3	NUM
cblr-14237	337	30	(	(	PUNCT
cblr-14237	337	31	2012	2012	NUM
cblr-14237	337	32	)	)	PUNCT
cblr-14237	337	33	(	(	PUNCT
cblr-14237	337	34	“	"	PUNCT
cblr-14237	337	35	any	any	DET
cblr-14237	337	36	tax	tax	NOUN
cblr-14237	337	37	consists	consist	VERB
cblr-14237	337	38	of	of	ADP
cblr-14237	337	39	the	the	DET
cblr-14237	337	40	product	product	NOUN
cblr-14237	337	41	of	of	ADP
cblr-14237	337	42	a	a	DET
cblr-14237	337	43	base	base	NOUN
cblr-14237	337	44	,	,	PUNCT
cblr-14237	337	45	or	or	CCONJ
cblr-14237	337	46	the	the	DET
cblr-14237	337	47	‘	'	PUNCT
cblr-14237	337	48	what	what	PRON
cblr-14237	337	49	’	'	PUNCT
cblr-14237	337	50	of	of	ADP
cblr-14237	337	51	taxation	taxation	NOUN
cblr-14237	337	52	,	,	PUNCT
cblr-14237	337	53	and	and	CCONJ
cblr-14237	337	54	a	a	DET
cblr-14237	337	55	rate	rate	NOUN
cblr-14237	337	56	structure	structure	NOUN
cblr-14237	337	57	,	,	PUNCT
cblr-14237	337	58	or	or	CCONJ
cblr-14237	337	59	the	the	DET
cblr-14237	337	60	‘	'	PUNCT
cblr-14237	337	61	how	how	SCONJ
cblr-14237	337	62	much	much	ADJ
cblr-14237	337	63	’	'	PUNCT
cblr-14237	337	64	of	of	ADP
cblr-14237	337	65	tax	tax	NOUN
cblr-14237	337	66	.	.	PUNCT
cblr-14237	337	67	”	"	PUNCT
cblr-14237	337	68	)	)	PUNCT
cblr-14237	337	69	.	.	PUNCT
cblr-14237	338	1	more	more	ADV
cblr-14237	338	2	specifically	specifically	ADV
cblr-14237	338	3	,	,	PUNCT
cblr-14237	338	4	base	base	NOUN
cblr-14237	338	5	and	and	CCONJ
cblr-14237	338	6	rate	rate	NOUN
cblr-14237	338	7	are	be	AUX
cblr-14237	338	8	integral	integral	ADJ
cblr-14237	338	9	to	to	PART
cblr-14237	338	10	income	income	NOUN
cblr-14237	338	11	taxes	taxis	NOUN
cblr-14237	338	12	,	,	PUNCT
cblr-14237	338	13	consumption	consumption	NOUN
cblr-14237	338	14	taxes	taxis	NOUN
cblr-14237	338	15	,	,	PUNCT
cblr-14237	338	16	and	and	CCONJ
cblr-14237	338	17	ad	ad	NOUN
cblr-14237	338	18	valorem	valorem	VERB
cblr-14237	338	19	property	property	NOUN
cblr-14237	338	20	taxes	taxis	NOUN
cblr-14237	338	21	.	.	PUNCT
cblr-14237	339	1	lump	lump	NOUN
cblr-14237	339	2	sum	sum	NOUN
cblr-14237	339	3	taxes	taxis	NOUN
cblr-14237	339	4	(	(	PUNCT
cblr-14237	339	5	imposed	impose	VERB
cblr-14237	339	6	uniformly	uniformly	ADV
cblr-14237	339	7	on	on	ADP
cblr-14237	339	8	each	each	DET
cblr-14237	339	9	taxable	taxable	ADJ
cblr-14237	339	10	unit	unit	NOUN
cblr-14237	339	11	)	)	PUNCT
cblr-14237	339	12	,	,	PUNCT
cblr-14237	339	13	excise	excise	NOUN
cblr-14237	339	14	taxes	taxis	NOUN
cblr-14237	339	15	(	(	PUNCT
cblr-14237	339	16	imposed	impose	VERB
cblr-14237	339	17	as	as	ADP
cblr-14237	339	18	a	a	DET
cblr-14237	339	19	fixed	fix	VERB
cblr-14237	339	20	amount	amount	NOUN
cblr-14237	339	21	per	per	ADP
cblr-14237	339	22	unit	unit	NOUN
cblr-14237	339	23	)	)	PUNCT
cblr-14237	339	24	,	,	PUNCT
cblr-14237	339	25	and	and	CCONJ
cblr-14237	339	26	certain	certain	ADJ
cblr-14237	339	27	fees	fee	NOUN
cblr-14237	339	28	(	(	PUNCT
cblr-14237	339	29	to	to	ADP
cblr-14237	339	30	the	the	DET
cblr-14237	339	31	extent	extent	NOUN
cblr-14237	339	32	they	they	PRON
cblr-14237	339	33	function	function	VERB
cblr-14237	339	34	like	like	ADP
cblr-14237	339	35	taxes	taxis	NOUN
cblr-14237	339	36	)	)	PUNCT
cblr-14237	339	37	do	do	AUX
cblr-14237	339	38	not	not	PART
cblr-14237	339	39	require	require	VERB
cblr-14237	339	40	value	value	NOUN
cblr-14237	339	41	-	-	PUNCT
cblr-14237	339	42	oriented	orient	VERB
cblr-14237	339	43	rates	rate	NOUN
cblr-14237	339	44	.	.	PUNCT
cblr-14237	340	1	86	86	NUM
cblr-14237	340	2	effective	effective	ADJ
cblr-14237	340	3	marginal	marginal	ADJ
cblr-14237	340	4	and	and	CCONJ
cblr-14237	340	5	statutory	statutory	ADJ
cblr-14237	340	6	rates	rate	NOUN
cblr-14237	340	7	also	also	ADV
cblr-14237	340	8	may	may	AUX
cblr-14237	340	9	be	be	AUX
cblr-14237	340	10	progressive	progressive	ADJ
cblr-14237	340	11	.	.	PUNCT
cblr-14237	341	1	638	638	NUM
cblr-14237	341	2	columbia	columbia	PROPN
cblr-14237	341	3	business	business	NOUN
cblr-14237	341	4	law	law	PROPN
cblr-14237	341	5	review	review	NOUN
cblr-14237	341	6	[	[	X
cblr-14237	341	7	vol	vol	NOUN
cblr-14237	341	8	.	.	NOUN
cblr-14237	341	9	2024	2024	NUM
cblr-14237	341	10	resulting	result	VERB
cblr-14237	341	11	product	product	NOUN
cblr-14237	341	12	to	to	ADP
cblr-14237	341	13	the	the	DET
cblr-14237	341	14	taxing	taxing	NOUN
cblr-14237	341	15	authority.87	authority.87	VERB
cblr-14237	341	16	the	the	DET
cblr-14237	341	17	sum	sum	NOUN
cblr-14237	341	18	of	of	ADP
cblr-14237	341	19	these	these	DET
cblr-14237	341	20	remittances	remittance	NOUN
cblr-14237	341	21	yields	yield	NOUN
cblr-14237	341	22	total	total	ADJ
cblr-14237	341	23	government	government	NOUN
cblr-14237	341	24	receipts.88	receipts.88	VERB
cblr-14237	341	25	this	this	DET
cblr-14237	341	26	“	"	PUNCT
cblr-14237	341	27	baserate	baserate	VERB
cblr-14237	341	28	identity”—that	identity”—that	ADP
cblr-14237	341	29	tax	tax	NOUN
cblr-14237	341	30	revenue	revenue	NOUN
cblr-14237	341	31	equals	equal	VERB
cblr-14237	341	32	taxpayers	taxpayer	NOUN
cblr-14237	341	33	’	’	PART
cblr-14237	341	34	share	share	NOUN
cblr-14237	341	35	of	of	ADP
cblr-14237	341	36	the	the	DET
cblr-14237	341	37	tax	tax	NOUN
cblr-14237	341	38	base	base	NOUN
cblr-14237	341	39	multiplied	multiply	VERB
cblr-14237	341	40	by	by	ADP
cblr-14237	341	41	their	their	PRON
cblr-14237	341	42	applicable	applicable	ADJ
cblr-14237	341	43	rates	rate	NOUN
cblr-14237	341	44	—	—	PUNCT
cblr-14237	341	45	has	have	AUX
cblr-14237	341	46	legal	legal	ADJ
cblr-14237	341	47	,	,	PUNCT
cblr-14237	341	48	economic	economic	ADJ
cblr-14237	341	49	,	,	PUNCT
cblr-14237	341	50	and	and	CCONJ
cblr-14237	341	51	political	political	ADJ
cblr-14237	341	52	implications.89	implications.89	ADJ
cblr-14237	341	53	87	87	NUM
cblr-14237	341	54	surrogates	surrogate	NOUN
cblr-14237	341	55	also	also	ADV
cblr-14237	341	56	may	may	AUX
cblr-14237	341	57	calculate	calculate	VERB
cblr-14237	341	58	and	and	CCONJ
cblr-14237	341	59	remit	remit	VERB
cblr-14237	341	60	taxes	taxis	NOUN
cblr-14237	341	61	on	on	ADP
cblr-14237	341	62	taxpayers	taxpayer	NOUN
cblr-14237	341	63	’	'	PUNCT
cblr-14237	341	64	behalf	behalf	NOUN
cblr-14237	341	65	.	.	PUNCT
cblr-14237	342	1	for	for	ADP
cblr-14237	342	2	example	example	NOUN
cblr-14237	342	3	,	,	PUNCT
cblr-14237	342	4	the	the	DET
cblr-14237	342	5	united	united	PROPN
cblr-14237	342	6	states	states	PROPN
cblr-14237	342	7	’	'	PUNCT
cblr-14237	342	8	income	income	NOUN
cblr-14237	342	9	tax	tax	NOUN
cblr-14237	342	10	relies	rely	VERB
cblr-14237	342	11	on	on	ADP
cblr-14237	342	12	self	self	NOUN
cblr-14237	342	13	-	-	PUNCT
cblr-14237	342	14	reporting	reporting	NOUN
cblr-14237	342	15	and	and	CCONJ
cblr-14237	342	16	voluntary	voluntary	ADJ
cblr-14237	342	17	payment	payment	NOUN
cblr-14237	342	18	backstopped	backstoppe	VERB
cblr-14237	342	19	by	by	ADP
cblr-14237	342	20	third	third	ADJ
cblr-14237	342	21	-	-	PUNCT
cblr-14237	342	22	party	party	NOUN
cblr-14237	342	23	information	information	NOUN
cblr-14237	342	24	reporting	reporting	NOUN
cblr-14237	342	25	and	and	CCONJ
cblr-14237	342	26	remittance	remittance	NOUN
cblr-14237	342	27	.	.	PUNCT
cblr-14237	343	1	see	see	VERB
cblr-14237	343	2	eric	eric	PROPN
cblr-14237	343	3	a.	a.	PROPN
cblr-14237	343	4	posner	posner	PROPN
cblr-14237	343	5	,	,	PUNCT
cblr-14237	343	6	law	law	NOUN
cblr-14237	343	7	and	and	CCONJ
cblr-14237	343	8	social	social	ADJ
cblr-14237	343	9	norms	norm	NOUN
cblr-14237	343	10	:	:	PUNCT
cblr-14237	343	11	the	the	DET
cblr-14237	343	12	case	case	NOUN
cblr-14237	343	13	of	of	ADP
cblr-14237	343	14	tax	tax	NOUN
cblr-14237	343	15	compliance	compliance	NOUN
cblr-14237	343	16	,	,	PUNCT
cblr-14237	343	17	86	86	NUM
cblr-14237	343	18	va	va	NOUN
cblr-14237	343	19	.	.	PUNCT
cblr-14237	344	1	l.	l.	PROPN
cblr-14237	344	2	rev	rev	AUX
cblr-14237	344	3	.	.	PROPN
cblr-14237	344	4	1781	1781	NUM
cblr-14237	344	5	,	,	PUNCT
cblr-14237	344	6	1782	1782	NUM
cblr-14237	344	7	(	(	PUNCT
cblr-14237	344	8	2000	2000	NUM
cblr-14237	344	9	)	)	PUNCT
cblr-14237	344	10	(	(	PUNCT
cblr-14237	344	11	arguing	argue	VERB
cblr-14237	344	12	that	that	SCONJ
cblr-14237	344	13	tax	tax	NOUN
cblr-14237	344	14	compliance	compliance	NOUN
cblr-14237	344	15	“	"	PUNCT
cblr-14237	344	16	contradicts	contradict	VERB
cblr-14237	344	17	the	the	DET
cblr-14237	344	18	standard	standard	ADJ
cblr-14237	344	19	economic	economic	ADJ
cblr-14237	344	20	model	model	NOUN
cblr-14237	344	21	of	of	ADP
cblr-14237	344	22	law	law	NOUN
cblr-14237	344	23	enforcement	enforcement	NOUN
cblr-14237	344	24	”	"	PUNCT
cblr-14237	344	25	)	)	PUNCT
cblr-14237	344	26	;	;	PUNCT
cblr-14237	344	27	see	see	VERB
cblr-14237	344	28	also	also	ADV
cblr-14237	344	29	joshua	joshua	PROPN
cblr-14237	344	30	d.	d.	PROPN
cblr-14237	344	31	blank	blank	PROPN
cblr-14237	344	32	&	&	CCONJ
cblr-14237	344	33	ari	ari	PROPN
cblr-14237	344	34	glogower	glogower	PROPN
cblr-14237	344	35	,	,	PUNCT
cblr-14237	344	36	the	the	DET
cblr-14237	344	37	tax	tax	NOUN
cblr-14237	344	38	information	information	NOUN
cblr-14237	344	39	gap	gap	NOUN
cblr-14237	344	40	at	at	ADP
cblr-14237	344	41	the	the	DET
cblr-14237	344	42	top	top	NOUN
cblr-14237	344	43	,	,	PUNCT
cblr-14237	344	44	108	108	NUM
cblr-14237	344	45	iowa	iowa	PROPN
cblr-14237	344	46	l.	l.	PROPN
cblr-14237	344	47	rev	rev	PROPN
cblr-14237	344	48	.	.	PROPN
cblr-14237	344	49	1597	1597	NUM
cblr-14237	344	50	,	,	PUNCT
cblr-14237	344	51	1605	1605	NUM
cblr-14237	344	52	(	(	PUNCT
cblr-14237	344	53	2023	2023	NUM
cblr-14237	344	54	)	)	PUNCT
cblr-14237	344	55	(	(	PUNCT
cblr-14237	344	56	“	"	PUNCT
cblr-14237	344	57	tax	tax	NOUN
cblr-14237	344	58	information	information	NOUN
cblr-14237	344	59	reporting	reporting	NOUN
cblr-14237	344	60	plays	play	VERB
cblr-14237	344	61	a	a	DET
cblr-14237	344	62	critical	critical	ADJ
cblr-14237	344	63	role	role	NOUN
cblr-14237	344	64	in	in	ADP
cblr-14237	344	65	encouraging	encourage	VERB
cblr-14237	344	66	individuals	individual	NOUN
cblr-14237	344	67	to	to	PART
cblr-14237	344	68	comply	comply	VERB
cblr-14237	344	69	with	with	ADP
cblr-14237	344	70	the	the	DET
cblr-14237	344	71	tax	tax	NOUN
cblr-14237	344	72	law	law	NOUN
cblr-14237	344	73	and	and	CCONJ
cblr-14237	344	74	file	file	VERB
cblr-14237	344	75	their	their	PRON
cblr-14237	344	76	tax	tax	NOUN
cblr-14237	344	77	returns	return	NOUN
cblr-14237	344	78	correctly	correctly	ADV
cblr-14237	344	79	.	.	PUNCT
cblr-14237	344	80	”	"	PUNCT
cblr-14237	344	81	)	)	PUNCT
cblr-14237	344	82	.	.	PUNCT
cblr-14237	345	1	similarly	similarly	ADV
cblr-14237	345	2	,	,	PUNCT
cblr-14237	345	3	taxes	taxis	NOUN
cblr-14237	345	4	nominally	nominally	ADV
cblr-14237	345	5	imposed	impose	VERB
cblr-14237	345	6	on	on	ADP
cblr-14237	345	7	one	one	NUM
cblr-14237	345	8	person	person	NOUN
cblr-14237	345	9	may	may	AUX
cblr-14237	345	10	be	be	AUX
cblr-14237	345	11	designed	design	VERB
cblr-14237	345	12	to	to	PART
cblr-14237	345	13	burden	burden	VERB
cblr-14237	345	14	another	another	PRON
cblr-14237	345	15	in	in	ADP
cblr-14237	345	16	an	an	DET
cblr-14237	345	17	economic	economic	ADJ
cblr-14237	345	18	sense	sense	NOUN
cblr-14237	345	19	.	.	PUNCT
cblr-14237	346	1	for	for	ADP
cblr-14237	346	2	example	example	NOUN
cblr-14237	346	3	,	,	PUNCT
cblr-14237	346	4	individual	individual	ADJ
cblr-14237	346	5	holders	holder	NOUN
cblr-14237	346	6	of	of	ADP
cblr-14237	346	7	capital	capital	NOUN
cblr-14237	346	8	may	may	AUX
cblr-14237	346	9	bear	bear	VERB
cblr-14237	346	10	all	all	PRON
cblr-14237	346	11	or	or	CCONJ
cblr-14237	346	12	part	part	NOUN
cblr-14237	346	13	of	of	ADP
cblr-14237	346	14	the	the	DET
cblr-14237	346	15	real	real	ADJ
cblr-14237	346	16	incidence	incidence	NOUN
cblr-14237	346	17	of	of	ADP
cblr-14237	346	18	corporate	corporate	ADJ
cblr-14237	346	19	taxation	taxation	NOUN
cblr-14237	346	20	,	,	PUNCT
cblr-14237	346	21	see	see	VERB
cblr-14237	346	22	jennifer	jennifer	PROPN
cblr-14237	346	23	gravelle	gravelle	PROPN
cblr-14237	346	24	,	,	PUNCT
cblr-14237	346	25	corporate	corporate	ADJ
cblr-14237	346	26	tax	tax	NOUN
cblr-14237	346	27	incidence	incidence	NOUN
cblr-14237	346	28	:	:	PUNCT
cblr-14237	346	29	review	review	NOUN
cblr-14237	346	30	of	of	ADP
cblr-14237	346	31	general	general	ADJ
cblr-14237	346	32	equilibrium	equilibrium	NOUN
cblr-14237	346	33	estimates	estimate	NOUN
cblr-14237	346	34	and	and	CCONJ
cblr-14237	346	35	analysis	analysis	NOUN
cblr-14237	346	36	,	,	PUNCT
cblr-14237	346	37	66	66	NUM
cblr-14237	346	38	nat’l	nat’l	NOUN
cblr-14237	346	39	tax	tax	NOUN
cblr-14237	346	40	j.	j.	NOUN
cblr-14237	346	41	185	185	NUM
cblr-14237	346	42	(	(	PUNCT
cblr-14237	346	43	2013	2013	NUM
cblr-14237	346	44	)	)	PUNCT
cblr-14237	346	45	,	,	PUNCT
cblr-14237	346	46	or	or	CCONJ
cblr-14237	346	47	employees	employee	NOUN
cblr-14237	346	48	may	may	AUX
cblr-14237	346	49	shoulder	shoulder	VERB
cblr-14237	346	50	employer	employer	NOUN
cblr-14237	346	51	-	-	PUNCT
cblr-14237	346	52	side	side	NOUN
cblr-14237	346	53	payroll	payroll	NOUN
cblr-14237	346	54	taxes	taxis	NOUN
cblr-14237	346	55	through	through	ADP
cblr-14237	346	56	a	a	DET
cblr-14237	346	57	reduction	reduction	NOUN
cblr-14237	346	58	in	in	ADP
cblr-14237	346	59	wages	wage	NOUN
cblr-14237	346	60	,	,	PUNCT
cblr-14237	346	61	see	see	VERB
cblr-14237	346	62	dorian	dorian	PROPN
cblr-14237	346	63	carloni	carloni	PROPN
cblr-14237	346	64	,	,	PUNCT
cblr-14237	346	65	revisiting	revisit	VERB
cblr-14237	346	66	the	the	DET
cblr-14237	346	67	extent	extent	NOUN
cblr-14237	346	68	to	to	PART
cblr-14237	346	69	which	which	PRON
cblr-14237	346	70	payroll	payroll	NOUN
cblr-14237	346	71	taxes	taxis	NOUN
cblr-14237	346	72	are	be	AUX
cblr-14237	346	73	passed	pass	VERB
cblr-14237	346	74	through	through	ADP
cblr-14237	346	75	to	to	ADP
cblr-14237	346	76	employees	employee	NOUN
cblr-14237	346	77	(	(	PUNCT
cblr-14237	346	78	cong	cong	PROPN
cblr-14237	346	79	.	.	PUNCT
cblr-14237	347	1	budget	budget	NOUN
cblr-14237	347	2	off	off	ADP
cblr-14237	347	3	.	.	PUNCT
cblr-14237	348	1	,	,	PUNCT
cblr-14237	348	2	working	work	VERB
cblr-14237	348	3	paper	paper	NOUN
cblr-14237	348	4	202106	202106	NUM
cblr-14237	348	5	,	,	PUNCT
cblr-14237	348	6	2021	2021	NUM
cblr-14237	348	7	)	)	PUNCT
cblr-14237	348	8	.	.	PUNCT
cblr-14237	349	1	these	these	DET
cblr-14237	349	2	features	feature	NOUN
cblr-14237	349	3	do	do	AUX
cblr-14237	349	4	not	not	PART
cblr-14237	349	5	change	change	VERB
cblr-14237	349	6	the	the	DET
cblr-14237	349	7	fundamental	fundamental	ADJ
cblr-14237	349	8	computational	computational	ADJ
cblr-14237	349	9	mechanics	mechanic	NOUN
cblr-14237	349	10	of	of	ADP
cblr-14237	349	11	taxation	taxation	NOUN
cblr-14237	349	12	.	.	PUNCT
cblr-14237	350	1	88	88	NUM
cblr-14237	350	2	these	these	DET
cblr-14237	350	3	mechanics	mechanic	NOUN
cblr-14237	350	4	do	do	AUX
cblr-14237	350	5	not	not	PART
cblr-14237	350	6	account	account	VERB
cblr-14237	350	7	for	for	ADP
cblr-14237	350	8	costs	cost	NOUN
cblr-14237	350	9	incurred	incur	VERB
cblr-14237	350	10	by	by	ADP
cblr-14237	350	11	the	the	DET
cblr-14237	350	12	government	government	NOUN
cblr-14237	350	13	to	to	PART
cblr-14237	350	14	create	create	VERB
cblr-14237	350	15	and	and	CCONJ
cblr-14237	350	16	administer	administer	VERB
cblr-14237	350	17	a	a	DET
cblr-14237	350	18	tax	tax	NOUN
cblr-14237	350	19	instrument	instrument	NOUN
cblr-14237	350	20	.	.	PUNCT
cblr-14237	351	1	see	see	VERB
cblr-14237	351	2	shlomo	shlomo	PROPN
cblr-14237	351	3	yitzhaki	yitzhaki	NOUN
cblr-14237	351	4	,	,	PUNCT
cblr-14237	351	5	a	a	DET
cblr-14237	351	6	note	note	NOUN
cblr-14237	351	7	on	on	ADP
cblr-14237	351	8	optimal	optimal	ADJ
cblr-14237	351	9	taxation	taxation	NOUN
cblr-14237	351	10	and	and	CCONJ
cblr-14237	351	11	administrative	administrative	ADJ
cblr-14237	351	12	costs	cost	NOUN
cblr-14237	351	13	,	,	PUNCT
cblr-14237	351	14	69	69	NUM
cblr-14237	351	15	am	am	NOUN
cblr-14237	351	16	.	.	PUNCT
cblr-14237	352	1	econ	econ	PROPN
cblr-14237	352	2	.	.	PUNCT
cblr-14237	353	1	rev	rev	PROPN
cblr-14237	353	2	.	.	PROPN
cblr-14237	353	3	475	475	NUM
cblr-14237	353	4	,	,	PUNCT
cblr-14237	353	5	476	476	NUM
cblr-14237	353	6	–	–	PUNCT
cblr-14237	353	7	77	77	NUM
cblr-14237	353	8	(	(	PUNCT
cblr-14237	353	9	1979	1979	NUM
cblr-14237	353	10	)	)	PUNCT
cblr-14237	353	11	.	.	PUNCT
cblr-14237	354	1	these	these	DET
cblr-14237	354	2	public	public	ADJ
cblr-14237	354	3	costs	cost	NOUN
cblr-14237	354	4	,	,	PUNCT
cblr-14237	354	5	as	as	ADV
cblr-14237	354	6	well	well	ADV
cblr-14237	354	7	as	as	ADP
cblr-14237	354	8	private	private	ADJ
cblr-14237	354	9	-	-	PUNCT
cblr-14237	354	10	sector	sector	NOUN
cblr-14237	354	11	compliance	compliance	NOUN
cblr-14237	354	12	and	and	CCONJ
cblr-14237	354	13	planning	planning	NOUN
cblr-14237	354	14	costs	cost	NOUN
cblr-14237	354	15	,	,	PUNCT
cblr-14237	354	16	have	have	VERB
cblr-14237	354	17	important	important	ADJ
cblr-14237	354	18	implications	implication	NOUN
cblr-14237	354	19	for	for	ADP
cblr-14237	354	20	both	both	CCONJ
cblr-14237	354	21	the	the	DET
cblr-14237	354	22	optimal	optimal	ADJ
cblr-14237	354	23	scope	scope	NOUN
cblr-14237	354	24	of	of	ADP
cblr-14237	354	25	a	a	DET
cblr-14237	354	26	tax	tax	NOUN
cblr-14237	354	27	base	base	NOUN
cblr-14237	354	28	and	and	CCONJ
cblr-14237	354	29	the	the	DET
cblr-14237	354	30	optimal	optimal	ADJ
cblr-14237	354	31	rate	rate	NOUN
cblr-14237	354	32	structure	structure	NOUN
cblr-14237	354	33	.	.	PUNCT
cblr-14237	355	1	see	see	VERB
cblr-14237	355	2	david	david	PROPN
cblr-14237	355	3	a.	a.	PROPN
cblr-14237	355	4	weisbach	weisbach	PROPN
cblr-14237	355	5	,	,	PUNCT
cblr-14237	355	6	ten	ten	NUM
cblr-14237	355	7	truths	truth	NOUN
cblr-14237	355	8	about	about	ADP
cblr-14237	355	9	tax	tax	NOUN
cblr-14237	355	10	shelters	shelter	NOUN
cblr-14237	355	11	,	,	PUNCT
cblr-14237	355	12	55	55	NUM
cblr-14237	355	13	tax	tax	NOUN
cblr-14237	355	14	l.	l.	PROPN
cblr-14237	355	15	rev	rev	PROPN
cblr-14237	355	16	.	.	PROPN
cblr-14237	355	17	232	232	NUM
cblr-14237	355	18	,	,	PUNCT
cblr-14237	355	19	235	235	NUM
cblr-14237	355	20	(	(	PUNCT
cblr-14237	355	21	2002	2002	NUM
cblr-14237	355	22	)	)	PUNCT
cblr-14237	355	23	.	.	PUNCT
cblr-14237	356	1	this	this	DET
cblr-14237	356	2	article	article	NOUN
cblr-14237	356	3	generally	generally	ADV
cblr-14237	356	4	uses	use	VERB
cblr-14237	356	5	tax	tax	NOUN
cblr-14237	356	6	revenue	revenue	NOUN
cblr-14237	356	7	to	to	PART
cblr-14237	356	8	describe	describe	VERB
cblr-14237	356	9	the	the	DET
cblr-14237	356	10	gross	gross	ADJ
cblr-14237	356	11	amount	amount	NOUN
cblr-14237	356	12	raised	raise	VERB
cblr-14237	356	13	by	by	ADP
cblr-14237	356	14	a	a	DET
cblr-14237	356	15	tax	tax	NOUN
cblr-14237	356	16	instrument	instrument	NOUN
cblr-14237	356	17	.	.	PUNCT
cblr-14237	357	1	89	89	NUM
cblr-14237	357	2	for	for	ADP
cblr-14237	357	3	example	example	NOUN
cblr-14237	357	4	,	,	PUNCT
cblr-14237	357	5	lawmakers	lawmaker	NOUN
cblr-14237	357	6	may	may	AUX
cblr-14237	357	7	establish	establish	VERB
cblr-14237	357	8	a	a	DET
cblr-14237	357	9	rate	rate	NOUN
cblr-14237	357	10	structure	structure	NOUN
cblr-14237	357	11	in	in	ADP
cblr-14237	357	12	light	light	NOUN
cblr-14237	357	13	of	of	ADP
cblr-14237	357	14	the	the	DET
cblr-14237	357	15	scope	scope	NOUN
cblr-14237	357	16	of	of	ADP
cblr-14237	357	17	the	the	DET
cblr-14237	357	18	tax	tax	NOUN
cblr-14237	357	19	base	base	NOUN
cblr-14237	357	20	.	.	PUNCT
cblr-14237	358	1	thomas	thomas	PROPN
cblr-14237	358	2	d.	d.	PROPN
cblr-14237	358	3	griffith	griffith	PROPN
cblr-14237	358	4	,	,	PUNCT
cblr-14237	358	5	theories	theory	NOUN
cblr-14237	358	6	of	of	ADP
cblr-14237	358	7	personal	personal	ADJ
cblr-14237	358	8	deductions	deduction	NOUN
cblr-14237	358	9	in	in	ADP
cblr-14237	358	10	the	the	DET
cblr-14237	358	11	income	income	NOUN
cblr-14237	358	12	tax	tax	NOUN
cblr-14237	358	13	,	,	PUNCT
cblr-14237	358	14	40	40	NUM
cblr-14237	358	15	hastings	hastings	PROPN
cblr-14237	358	16	l.j	l.j	PROPN
cblr-14237	358	17	.	.	PROPN
cblr-14237	358	18	343	343	NUM
cblr-14237	358	19	,	,	PUNCT
cblr-14237	358	20	360–63	360–63	NUM
cblr-14237	358	21	(	(	PUNCT
cblr-14237	358	22	1989	1989	NUM
cblr-14237	358	23	)	)	PUNCT
cblr-14237	358	24	(	(	PUNCT
cblr-14237	358	25	arguing	argue	VERB
cblr-14237	358	26	that	that	SCONJ
cblr-14237	358	27	tax	tax	NOUN
cblr-14237	358	28	expenditures	expenditure	NOUN
cblr-14237	358	29	can	can	AUX
cblr-14237	358	30	not	not	PART
cblr-14237	358	31	be	be	AUX
cblr-14237	358	32	evaluated	evaluate	VERB
cblr-14237	358	33	against	against	ADP
cblr-14237	358	34	the	the	DET
cblr-14237	358	35	nominal	nominal	ADJ
cblr-14237	358	36	rate	rate	NOUN
cblr-14237	358	37	structure	structure	NOUN
cblr-14237	358	38	,	,	PUNCT
cblr-14237	358	39	since	since	SCONJ
cblr-14237	358	40	“	"	PUNCT
cblr-14237	358	41	[	[	X
cblr-14237	358	42	i]t	i]t	X
cblr-14237	358	43	is	be	AUX
cblr-14237	358	44	more	more	ADV
cblr-14237	358	45	likely	likely	ADJ
cblr-14237	358	46	”	"	PUNCT
cblr-14237	358	47	that	that	SCONJ
cblr-14237	358	48	lawmakers	lawmaker	NOUN
cblr-14237	358	49	“	"	PUNCT
cblr-14237	358	50	enact	enact	VERB
cblr-14237	358	51	a	a	DET
cblr-14237	358	52	rate	rate	NOUN
cblr-14237	358	53	structure	structure	NOUN
cblr-14237	358	54	with	with	ADP
cblr-14237	358	55	the	the	DET
cblr-14237	358	56	understanding	understanding	NOUN
cblr-14237	358	57	that	that	PRON
cblr-14237	358	58	its	its	PRON
cblr-14237	358	59	distributional	distributional	ADJ
cblr-14237	358	60	impact	impact	NOUN
cblr-14237	358	61	will	will	AUX
cblr-14237	358	62	be	be	AUX
cblr-14237	358	63	modified	modify	VERB
cblr-14237	358	64	by	by	ADP
cblr-14237	358	65	[	[	PUNCT
cblr-14237	358	66	tax	tax	NOUN
cblr-14237	358	67	expenditures	expenditure	NOUN
cblr-14237	358	68	]	]	PUNCT
cblr-14237	358	69	”	"	PUNCT
cblr-14237	358	70	)	)	PUNCT
cblr-14237	358	71	.	.	PUNCT
cblr-14237	359	1	the	the	DET
cblr-14237	359	2	base	base	NOUN
cblr-14237	359	3	-	-	PUNCT
cblr-14237	359	4	rate	rate	NOUN
cblr-14237	359	5	identity	identity	NOUN
cblr-14237	359	6	can	can	AUX
cblr-14237	359	7	be	be	AUX
cblr-14237	359	8	expressed	express	VERB
cblr-14237	359	9	as	as	ADP
cblr-14237	359	10	:	:	PUNCT
cblr-14237	359	11	𝑅	𝑅	PROPN
cblr-14237	359	12	=	=	PROPN
cblr-14237	359	13	∑	∑	PROPN
cblr-14237	359	14	𝑏	𝑏	PROPN
cblr-14237	359	15	!	!	NOUN
cblr-14237	359	16	×	×	NOUN
cblr-14237	359	17	𝑟	𝑟	NOUN
cblr-14237	359	18	!	!	PUNCT
cblr-14237	359	19	"	"	PUNCT
cblr-14237	359	20	!	!	PUNCT
cblr-14237	360	1	#	#	SYM
cblr-14237	360	2	$	$	NOUN
cblr-14237	360	3	,	,	PUNCT
cblr-14237	360	4	where	where	SCONJ
cblr-14237	360	5	r	r	NOUN
cblr-14237	360	6	is	be	AUX
cblr-14237	360	7	total	total	ADJ
cblr-14237	360	8	receipts	receipt	NOUN
cblr-14237	360	9	,	,	PUNCT
cblr-14237	360	10	n	n	PRON
cblr-14237	360	11	is	be	AUX
cblr-14237	360	12	the	the	DET
cblr-14237	360	13	total	total	ADJ
cblr-14237	360	14	number	number	NOUN
cblr-14237	360	15	of	of	ADP
cblr-14237	360	16	taxpayers	taxpayer	NOUN
cblr-14237	360	17	,	,	PUNCT
cblr-14237	360	18	bt	bt	PROPN
cblr-14237	360	19	is	be	AUX
cblr-14237	360	20	a	a	DET
cblr-14237	360	21	given	give	VERB
cblr-14237	360	22	taxpayer	taxpayer	NOUN
cblr-14237	360	23	’s	’s	PART
cblr-14237	360	24	share	share	NOUN
cblr-14237	360	25	of	of	ADP
cblr-14237	360	26	the	the	DET
cblr-14237	360	27	base	base	NOUN
cblr-14237	360	28	,	,	PUNCT
cblr-14237	360	29	and	and	CCONJ
cblr-14237	360	30	rt	rt	PROPN
cblr-14237	360	31	is	be	AUX
cblr-14237	360	32	that	that	DET
cblr-14237	360	33	taxpayer	taxpayer	NOUN
cblr-14237	360	34	’s	’s	PART
cblr-14237	360	35	applicable	applicable	ADJ
cblr-14237	360	36	rate	rate	NOUN
cblr-14237	360	37	.	.	PUNCT
cblr-14237	361	1	no	no	INTJ
cblr-14237	361	2	.	.	NOUN
cblr-14237	361	3	2	2	NUM
cblr-14237	361	4	]	]	PUNCT
cblr-14237	361	5	transforming	transform	VERB
cblr-14237	361	6	tax	tax	NOUN
cblr-14237	361	7	expenditures	expenditure	NOUN
cblr-14237	361	8	639	639	NUM
cblr-14237	361	9	policy	policy	NOUN
cblr-14237	361	10	debates	debate	NOUN
cblr-14237	361	11	,	,	PUNCT
cblr-14237	361	12	however	however	ADV
cblr-14237	361	13	,	,	PUNCT
cblr-14237	361	14	often	often	ADV
cblr-14237	361	15	obscure	obscure	VERB
cblr-14237	361	16	the	the	DET
cblr-14237	361	17	mathematical	mathematical	ADJ
cblr-14237	361	18	relationship	relationship	NOUN
cblr-14237	361	19	expressed	express	VERB
cblr-14237	361	20	by	by	ADP
cblr-14237	361	21	the	the	DET
cblr-14237	361	22	base	base	NOUN
cblr-14237	361	23	-	-	PUNCT
cblr-14237	361	24	rate	rate	NOUN
cblr-14237	361	25	identity	identity	NOUN
cblr-14237	361	26	in	in	ADP
cblr-14237	361	27	favor	favor	NOUN
cblr-14237	361	28	of	of	ADP
cblr-14237	361	29	heuristics	heuristic	NOUN
cblr-14237	361	30	about	about	ADP
cblr-14237	361	31	the	the	DET
cblr-14237	361	32	economic	economic	ADJ
cblr-14237	361	33	implications	implication	NOUN
cblr-14237	361	34	of	of	ADP
cblr-14237	361	35	legal	legal	ADJ
cblr-14237	361	36	changes	change	NOUN
cblr-14237	361	37	in	in	ADP
cblr-14237	361	38	the	the	DET
cblr-14237	361	39	tax	tax	NOUN
cblr-14237	361	40	base	base	NOUN
cblr-14237	361	41	and	and	CCONJ
cblr-14237	361	42	rates	rate	NOUN
cblr-14237	361	43	.	.	PUNCT
cblr-14237	362	1	emblematic	emblematic	ADJ
cblr-14237	362	2	of	of	ADP
cblr-14237	362	3	these	these	DET
cblr-14237	362	4	heuristics	heuristic	NOUN
cblr-14237	362	5	,	,	PUNCT
cblr-14237	362	6	for	for	ADP
cblr-14237	362	7	example	example	NOUN
cblr-14237	362	8	,	,	PUNCT
cblr-14237	362	9	is	be	AUX
cblr-14237	362	10	the	the	DET
cblr-14237	362	11	“	"	PUNCT
cblr-14237	362	12	broad	broad	ADJ
cblr-14237	362	13	base	base	NOUN
cblr-14237	362	14	,	,	PUNCT
cblr-14237	362	15	low	low	ADJ
cblr-14237	362	16	rates	rate	NOUN
cblr-14237	362	17	”	"	PUNCT
cblr-14237	362	18	approach	approach	NOUN
cblr-14237	362	19	to	to	ADP
cblr-14237	362	20	tax	tax	NOUN
cblr-14237	362	21	reform	reform	NOUN
cblr-14237	362	22	that	that	PRON
cblr-14237	362	23	emerged	emerge	VERB
cblr-14237	362	24	in	in	ADP
cblr-14237	362	25	the	the	DET
cblr-14237	362	26	1970s	1970	NOUN
cblr-14237	362	27	and	and	CCONJ
cblr-14237	362	28	1980s	1980s	NUM
cblr-14237	362	29	—	—	PUNCT
cblr-14237	362	30	and	and	CCONJ
cblr-14237	362	31	that	that	PRON
cblr-14237	362	32	continues	continue	VERB
cblr-14237	362	33	to	to	PART
cblr-14237	362	34	influence	influence	VERB
cblr-14237	362	35	today	today	NOUN
cblr-14237	362	36	’s	’s	PART
cblr-14237	362	37	tax	tax	NOUN
cblr-14237	362	38	policy	policy	NOUN
cblr-14237	362	39	debates.90	debates.90	NOUN
cblr-14237	362	40	to	to	ADP
cblr-14237	362	41	a	a	DET
cblr-14237	362	42	significant	significant	ADJ
cblr-14237	362	43	extent	extent	NOUN
cblr-14237	362	44	,	,	PUNCT
cblr-14237	362	45	these	these	DET
cblr-14237	362	46	heuristics	heuristic	NOUN
cblr-14237	362	47	muddy	muddy	VERB
cblr-14237	362	48	the	the	DET
cblr-14237	362	49	boundaries	boundary	NOUN
cblr-14237	362	50	between	between	ADP
cblr-14237	362	51	the	the	DET
cblr-14237	362	52	legal	legal	ADJ
cblr-14237	362	53	and	and	CCONJ
cblr-14237	362	54	economic	economic	ADJ
cblr-14237	362	55	concepts	concept	NOUN
cblr-14237	362	56	expressed	express	VERB
cblr-14237	362	57	by	by	ADP
cblr-14237	362	58	this	this	DET
cblr-14237	362	59	terminology	terminology	NOUN
cblr-14237	362	60	.	.	PUNCT
cblr-14237	363	1	just	just	ADV
cblr-14237	363	2	as	as	SCONJ
cblr-14237	363	3	commentators	commentator	NOUN
cblr-14237	363	4	distinguish	distinguish	VERB
cblr-14237	363	5	taxation	taxation	NOUN
cblr-14237	363	6	’s	’s	PART
cblr-14237	363	7	nominal	nominal	ADJ
cblr-14237	363	8	(	(	PUNCT
cblr-14237	363	9	or	or	CCONJ
cblr-14237	363	10	legal	legal	ADJ
cblr-14237	363	11	)	)	PUNCT
cblr-14237	363	12	incidence	incidence	NOUN
cblr-14237	363	13	from	from	ADP
cblr-14237	363	14	its	its	PRON
cblr-14237	363	15	real	real	ADJ
cblr-14237	363	16	(	(	PUNCT
cblr-14237	363	17	or	or	CCONJ
cblr-14237	363	18	economic	economic	ADJ
cblr-14237	363	19	)	)	PUNCT
cblr-14237	363	20	incidence,91	incidence,91	NOUN
cblr-14237	363	21	lawmakers	lawmaker	NOUN
cblr-14237	363	22	should	should	AUX
cblr-14237	363	23	take	take	VERB
cblr-14237	363	24	care	care	NOUN
cblr-14237	363	25	to	to	PART
cblr-14237	363	26	differentiate	differentiate	VERB
cblr-14237	363	27	tax	tax	NOUN
cblr-14237	363	28	rates	rate	NOUN
cblr-14237	363	29	and	and	CCONJ
cblr-14237	363	30	bases	basis	NOUN
cblr-14237	363	31	as	as	ADV
cblr-14237	363	32	nominally	nominally	ADV
cblr-14237	363	33	defined	define	VERB
cblr-14237	363	34	by	by	ADP
cblr-14237	363	35	law	law	NOUN
cblr-14237	363	36	from	from	ADP
cblr-14237	363	37	those	those	DET
cblr-14237	363	38	terms	term	NOUN
cblr-14237	363	39	’	'	PUNCT
cblr-14237	363	40	economic	economic	ADJ
cblr-14237	363	41	referents	referent	NOUN
cblr-14237	363	42	.	.	PUNCT
cblr-14237	364	1	this	this	DET
cblr-14237	364	2	part	part	NOUN
cblr-14237	364	3	explicates	explicate	VERB
cblr-14237	364	4	—	—	PUNCT
cblr-14237	364	5	and	and	CCONJ
cblr-14237	364	6	argues	argue	VERB
cblr-14237	364	7	for	for	ADP
cblr-14237	364	8	—	—	PUNCT
cblr-14237	364	9	a	a	DET
cblr-14237	364	10	clearer	clear	ADJ
cblr-14237	364	11	delineation	delineation	NOUN
cblr-14237	364	12	between	between	ADP
cblr-14237	364	13	the	the	DET
cblr-14237	364	14	legal	legal	ADJ
cblr-14237	364	15	and	and	CCONJ
cblr-14237	364	16	economic	economic	ADJ
cblr-14237	364	17	definitions	definition	NOUN
cblr-14237	364	18	implicated	implicate	VERB
cblr-14237	364	19	by	by	ADP
cblr-14237	364	20	the	the	DET
cblr-14237	364	21	base	base	NOUN
cblr-14237	364	22	-	-	PUNCT
cblr-14237	364	23	rate	rate	NOUN
cblr-14237	364	24	identity	identity	NOUN
cblr-14237	364	25	.	.	PUNCT
cblr-14237	365	1	by	by	ADP
cblr-14237	365	2	divorcing	divorce	VERB
cblr-14237	365	3	nominal	nominal	ADJ
cblr-14237	365	4	and	and	CCONJ
cblr-14237	365	5	real	real	ADJ
cblr-14237	365	6	conceptions	conception	NOUN
cblr-14237	365	7	of	of	ADP
cblr-14237	365	8	the	the	DET
cblr-14237	365	9	tax	tax	NOUN
cblr-14237	365	10	base	base	NOUN
cblr-14237	365	11	and	and	CCONJ
cblr-14237	365	12	rates	rate	NOUN
cblr-14237	365	13	,	,	PUNCT
cblr-14237	365	14	an	an	DET
cblr-14237	365	15	alternative	alternative	ADJ
cblr-14237	365	16	perspective	perspective	NOUN
cblr-14237	365	17	emerges	emerge	VERB
cblr-14237	365	18	.	.	PUNCT
cblr-14237	366	1	although	although	SCONJ
cblr-14237	366	2	the	the	DET
cblr-14237	366	3	tax	tax	NOUN
cblr-14237	366	4	base	base	NOUN
cblr-14237	366	5	and	and	CCONJ
cblr-14237	366	6	rates	rate	NOUN
cblr-14237	366	7	have	have	VERB
cblr-14237	366	8	discrete	discrete	ADJ
cblr-14237	366	9	conceptual	conceptual	ADJ
cblr-14237	366	10	and	and	CCONJ
cblr-14237	366	11	economic	economic	ADJ
cblr-14237	366	12	foundations	foundation	NOUN
cblr-14237	366	13	,	,	PUNCT
cblr-14237	366	14	their	their	PRON
cblr-14237	366	15	practical	practical	ADJ
cblr-14237	366	16	application	application	NOUN
cblr-14237	366	17	is	be	AUX
cblr-14237	366	18	more	more	ADV
cblr-14237	366	19	muddled	muddled	ADJ
cblr-14237	366	20	.	.	PUNCT
cblr-14237	367	1	policymakers	policymaker	NOUN
cblr-14237	367	2	and	and	CCONJ
cblr-14237	367	3	commentators	commentator	NOUN
cblr-14237	367	4	deploy	deploy	VERB
cblr-14237	367	5	these	these	DET
cblr-14237	367	6	terms	term	NOUN
cblr-14237	367	7	in	in	ADP
cblr-14237	367	8	both	both	CCONJ
cblr-14237	367	9	positive	positive	ADJ
cblr-14237	367	10	and	and	CCONJ
cblr-14237	367	11	normative	normative	ADJ
cblr-14237	367	12	ways	way	NOUN
cblr-14237	367	13	,	,	PUNCT
cblr-14237	367	14	and	and	CCONJ
cblr-14237	367	15	the	the	DET
cblr-14237	367	16	interaction	interaction	NOUN
cblr-14237	367	17	between	between	ADP
cblr-14237	367	18	these	these	DET
cblr-14237	367	19	descriptive	descriptive	ADJ
cblr-14237	367	20	and	and	CCONJ
cblr-14237	367	21	prescriptive	prescriptive	ADJ
cblr-14237	367	22	aspects	aspect	NOUN
cblr-14237	367	23	has	have	AUX
cblr-14237	367	24	produced	produce	VERB
cblr-14237	367	25	persistent	persistent	ADJ
cblr-14237	367	26	controversy.92	controversy.92	NOUN
cblr-14237	367	27	legal	legal	ADJ
cblr-14237	367	28	definitions	definition	NOUN
cblr-14237	367	29	of	of	ADP
cblr-14237	367	30	the	the	DET
cblr-14237	367	31	tax	tax	NOUN
cblr-14237	367	32	base	base	NOUN
cblr-14237	367	33	and	and	CCONJ
cblr-14237	367	34	90	90	NUM
cblr-14237	367	35	see	see	NOUN
cblr-14237	367	36	dep’t	dep’t	NOUN
cblr-14237	367	37	of	of	ADP
cblr-14237	367	38	the	the	DET
cblr-14237	367	39	treas	treas	PROPN
cblr-14237	367	40	.	.	PUNCT
cblr-14237	367	41	,	,	PUNCT
cblr-14237	367	42	blueprints	blueprint	NOUN
cblr-14237	367	43	for	for	ADP
cblr-14237	367	44	basic	basic	ADJ
cblr-14237	367	45	tax	tax	NOUN
cblr-14237	367	46	reform	reform	NOUN
cblr-14237	367	47	2	2	NUM
cblr-14237	367	48	(	(	PUNCT
cblr-14237	367	49	1977	1977	NUM
cblr-14237	367	50	)	)	PUNCT
cblr-14237	367	51	(	(	PUNCT
cblr-14237	367	52	describing	describe	VERB
cblr-14237	367	53	model	model	NOUN
cblr-14237	367	54	income	income	NOUN
cblr-14237	367	55	and	and	CCONJ
cblr-14237	367	56	consumption	consumption	NOUN
cblr-14237	367	57	tax	tax	NOUN
cblr-14237	367	58	plans	plan	NOUN
cblr-14237	367	59	that	that	PRON
cblr-14237	367	60	feature	feature	VERB
cblr-14237	367	61	broad	broad	ADJ
cblr-14237	367	62	bases	basis	NOUN
cblr-14237	367	63	and	and	CCONJ
cblr-14237	367	64	low	low	ADJ
cblr-14237	367	65	rates	rate	NOUN
cblr-14237	367	66	)	)	PUNCT
cblr-14237	367	67	;	;	PUNCT
cblr-14237	367	68	1	1	NUM
cblr-14237	367	69	report	report	NOUN
cblr-14237	367	70	of	of	ADP
cblr-14237	367	71	the	the	DET
cblr-14237	367	72	royal	royal	ADJ
cblr-14237	367	73	commission	commission	NOUN
cblr-14237	367	74	on	on	ADP
cblr-14237	367	75	taxation	taxation	NOUN
cblr-14237	367	76	9	9	NUM
cblr-14237	367	77	–	–	PUNCT
cblr-14237	367	78	10	10	NUM
cblr-14237	367	79	,	,	PUNCT
cblr-14237	367	80	15	15	NUM
cblr-14237	367	81	(	(	PUNCT
cblr-14237	367	82	1966	1966	NUM
cblr-14237	367	83	)	)	PUNCT
cblr-14237	367	84	(	(	PUNCT
cblr-14237	367	85	advocating	advocate	VERB
cblr-14237	367	86	comprehensive	comprehensive	ADJ
cblr-14237	367	87	taxation	taxation	NOUN
cblr-14237	367	88	based	base	VERB
cblr-14237	367	89	on	on	ADP
cblr-14237	367	90	“	"	PUNCT
cblr-14237	367	91	economic	economic	ADJ
cblr-14237	367	92	power	power	NOUN
cblr-14237	367	93	”	"	PUNCT
cblr-14237	367	94	at	at	ADP
cblr-14237	367	95	lower	low	ADJ
cblr-14237	367	96	marginal	marginal	ADJ
cblr-14237	367	97	rates	rate	NOUN
cblr-14237	367	98	for	for	ADP
cblr-14237	367	99	individuals	individual	NOUN
cblr-14237	367	100	)	)	PUNCT
cblr-14237	368	1	[	[	X
cblr-14237	368	2	hereinafter	hereinafter	NOUN
cblr-14237	368	3	carter	carter	PROPN
cblr-14237	368	4	comm’n	comm’n	NOUN
cblr-14237	368	5	rep	rep	PROPN
cblr-14237	368	6	.	.	PROPN
cblr-14237	368	7	]	]	PUNCT
cblr-14237	368	8	.	.	PUNCT
cblr-14237	369	1	for	for	ADP
cblr-14237	369	2	current	current	ADJ
cblr-14237	369	3	approaches	approach	NOUN
cblr-14237	369	4	,	,	PUNCT
cblr-14237	369	5	see	see	VERB
cblr-14237	369	6	,	,	PUNCT
cblr-14237	369	7	e.g.	e.g.	ADV
cblr-14237	369	8	,	,	PUNCT
cblr-14237	369	9	org	org	NOUN
cblr-14237	369	10	.	.	PUNCT
cblr-14237	370	1	for	for	ADP
cblr-14237	370	2	econ	econ	PROPN
cblr-14237	370	3	.	.	PUNCT
cblr-14237	370	4	coop	coop	PROPN
cblr-14237	370	5	.	.	PUNCT
cblr-14237	370	6	&	&	CCONJ
cblr-14237	370	7	dev	dev	PROPN
cblr-14237	370	8	.	.	PROPN
cblr-14237	370	9	,	,	PUNCT
cblr-14237	370	10	choosing	choose	VERB
cblr-14237	370	11	a	a	DET
cblr-14237	370	12	broad	broad	ADJ
cblr-14237	370	13	base	base	NOUN
cblr-14237	370	14	-	-	PUNCT
cblr-14237	370	15	low	low	ADJ
cblr-14237	370	16	rate	rate	NOUN
cblr-14237	370	17	approach	approach	NOUN
cblr-14237	370	18	to	to	ADP
cblr-14237	370	19	taxation	taxation	NOUN
cblr-14237	370	20	11	11	NUM
cblr-14237	370	21	(	(	PUNCT
cblr-14237	370	22	2010	2010	NUM
cblr-14237	370	23	)	)	PUNCT
cblr-14237	370	24	(	(	PUNCT
cblr-14237	370	25	noting	note	VERB
cblr-14237	370	26	the	the	DET
cblr-14237	370	27	prevalence	prevalence	NOUN
cblr-14237	370	28	,	,	PUNCT
cblr-14237	370	29	since	since	SCONJ
cblr-14237	370	30	1980	1980	NUM
cblr-14237	370	31	,	,	PUNCT
cblr-14237	370	32	of	of	ADP
cblr-14237	370	33	broad	broad	ADJ
cblr-14237	370	34	base	base	NOUN
cblr-14237	370	35	-	-	PUNCT
cblr-14237	370	36	low	low	ADJ
cblr-14237	370	37	rate	rate	NOUN
cblr-14237	370	38	tax	tax	NOUN
cblr-14237	370	39	reforms	reform	NOUN
cblr-14237	370	40	worldwide	worldwide	ADV
cblr-14237	370	41	)	)	PUNCT
cblr-14237	370	42	.	.	PUNCT
cblr-14237	371	1	91	91	NUM
cblr-14237	371	2	see	see	VERB
cblr-14237	371	3	sugin	sugin	NOUN
cblr-14237	371	4	,	,	PUNCT
cblr-14237	371	5	supra	supra	PROPN
cblr-14237	371	6	note	note	PROPN
cblr-14237	371	7	6	6	NUM
cblr-14237	371	8	,	,	PUNCT
cblr-14237	371	9	at	at	ADP
cblr-14237	371	10	20	20	NUM
cblr-14237	371	11	.	.	PUNCT
cblr-14237	372	1	92	92	NUM
cblr-14237	372	2	see	see	NOUN
cblr-14237	372	3	shaviro	shaviro	NOUN
cblr-14237	372	4	,	,	PUNCT
cblr-14237	372	5	supra	supra	PROPN
cblr-14237	372	6	note	note	NOUN
cblr-14237	372	7	4	4	NUM
cblr-14237	372	8	,	,	PUNCT
cblr-14237	372	9	at	at	ADP
cblr-14237	372	10	204–05	204–05	NUM
cblr-14237	372	11	(	(	PUNCT
cblr-14237	372	12	“	"	PUNCT
cblr-14237	372	13	tax	tax	NOUN
cblr-14237	372	14	expenditure	expenditure	NOUN
cblr-14237	372	15	analysis	analysis	NOUN
cblr-14237	372	16	[	[	PUNCT
cblr-14237	372	17	]	]	X
cblr-14237	372	18	may	may	AUX
cblr-14237	372	19	have	have	AUX
cblr-14237	372	20	been	be	AUX
cblr-14237	372	21	viewed	view	VERB
cblr-14237	372	22	as	as	ADP
cblr-14237	372	23	a	a	DET
cblr-14237	372	24	stalking	stalk	VERB
cblr-14237	372	25	horse	horse	NOUN
cblr-14237	372	26	for	for	ADP
cblr-14237	372	27	greater	great	ADJ
cblr-14237	372	28	progressivity	progressivity	NOUN
cblr-14237	372	29	.	.	PUNCT
cblr-14237	372	30	”	"	PUNCT
cblr-14237	372	31	)	)	PUNCT
cblr-14237	372	32	;	;	PUNCT
cblr-14237	372	33	see	see	VERB
cblr-14237	372	34	also	also	ADV
cblr-14237	372	35	bittker	bittker	VERB
cblr-14237	372	36	,	,	PUNCT
cblr-14237	372	37	supra	supra	ADJ
cblr-14237	372	38	note	note	NOUN
cblr-14237	372	39	2	2	NUM
cblr-14237	372	40	,	,	PUNCT
cblr-14237	372	41	at	at	ADP
cblr-14237	372	42	982–83	982–83	PROPN
cblr-14237	372	43	(	(	PUNCT
cblr-14237	372	44	“	"	PUNCT
cblr-14237	372	45	if	if	SCONJ
cblr-14237	372	46	i	i	PRON
cblr-14237	372	47	am	be	AUX
cblr-14237	372	48	right	right	ADJ
cblr-14237	372	49	in	in	ADP
cblr-14237	372	50	asserting	assert	VERB
cblr-14237	372	51	that	that	SCONJ
cblr-14237	372	52	most	most	ADV
cblr-14237	372	53	professed	professed	ADJ
cblr-14237	372	54	supporters	supporter	NOUN
cblr-14237	372	55	of	of	ADP
cblr-14237	372	56	the	the	DET
cblr-14237	372	57	[	[	X
cblr-14237	372	58	comprehensive	comprehensive	ADJ
cblr-14237	372	59	tax	tax	NOUN
cblr-14237	372	60	base	base	NOUN
cblr-14237	372	61	]	]	PUNCT
cblr-14237	372	62	concept	concept	NOUN
cblr-14237	372	63	favor	favor	VERB
cblr-14237	372	64	a	a	DET
cblr-14237	372	65	host	host	NOUN
cblr-14237	372	66	of	of	ADP
cblr-14237	372	67	important	important	ADJ
cblr-14237	372	68	departures	departure	NOUN
cblr-14237	372	69	from	from	ADP
cblr-14237	372	70	the	the	DET
cblr-14237	372	71	haig	haig	PROPN
cblr-14237	372	72	-	-	PUNCT
cblr-14237	372	73	simons	simon	NOUN
cblr-14237	372	74	standard	standard	NOUN
cblr-14237	372	75	,	,	PUNCT
cblr-14237	372	76	there	there	PRON
cblr-14237	372	77	ought	ought	AUX
cblr-14237	372	78	to	to	PART
cblr-14237	372	79	be	be	AUX
cblr-14237	372	80	an	an	DET
cblr-14237	372	81	equally	equally	ADV
cblr-14237	372	82	drastic	drastic	ADJ
cblr-14237	372	83	revision	revision	NOUN
cblr-14237	372	84	of	of	ADP
cblr-14237	372	85	their	their	PRON
cblr-14237	372	86	rhetoric	rhetoric	NOUN
cblr-14237	372	87	,	,	PUNCT
cblr-14237	372	88	including	include	VERB
cblr-14237	372	89	a	a	DET
cblr-14237	372	90	renunciation	renunciation	NOUN
cblr-14237	372	91	of	of	ADP
cblr-14237	372	92	the	the	DET
cblr-14237	372	93	claim	claim	NOUN
cblr-14237	372	94	that	that	SCONJ
cblr-14237	372	95	we	we	PRON
cblr-14237	372	96	can	can	AUX
cblr-14237	372	97	or	or	CCONJ
cblr-14237	372	98	should	should	AUX
cblr-14237	372	99	eliminate	eliminate	VERB
cblr-14237	372	100	all	all	PRON
cblr-14237	372	101	,	,	PUNCT
cblr-14237	372	102	or	or	CCONJ
cblr-14237	372	103	even	even	ADV
cblr-14237	372	104	most	most	ADJ
cblr-14237	372	105	,	,	PUNCT
cblr-14237	372	106	“	"	PUNCT
cblr-14237	372	107	preferences	preference	NOUN
cblr-14237	372	108	”	"	PUNCT
cblr-14237	372	109	and	and	CCONJ
cblr-14237	372	110	“	"	PUNCT
cblr-14237	372	111	special	special	ADJ
cblr-14237	372	112	provisions	provision	NOUN
cblr-14237	372	113	.	.	PUNCT
cblr-14237	372	114	”	"	PUNCT
cblr-14237	372	115	)	)	PUNCT
cblr-14237	372	116	.	.	PUNCT
cblr-14237	373	1	640	640	NUM
cblr-14237	373	2	columbia	columbia	PROPN
cblr-14237	373	3	business	business	NOUN
cblr-14237	373	4	law	law	NOUN
cblr-14237	373	5	review	review	NOUN
cblr-14237	374	1	[	[	X
cblr-14237	374	2	vol	vol	NOUN
cblr-14237	374	3	.	.	NOUN
cblr-14237	375	1	2024	2024	NUM
cblr-14237	376	1	rates	rate	NOUN
cblr-14237	376	2	have	have	VERB
cblr-14237	376	3	a	a	DET
cblr-14237	376	4	mathematical	mathematical	ADJ
cblr-14237	376	5	fluidity	fluidity	NOUN
cblr-14237	376	6	that	that	PRON
cblr-14237	376	7	maps	map	VERB
cblr-14237	376	8	incompletely	incompletely	ADV
cblr-14237	376	9	onto	onto	ADP
cblr-14237	376	10	the	the	DET
cblr-14237	376	11	terms	term	NOUN
cblr-14237	376	12	’	'	PUNCT
cblr-14237	376	13	economic	economic	ADJ
cblr-14237	376	14	understandings	understanding	NOUN
cblr-14237	376	15	,	,	PUNCT
cblr-14237	376	16	and	and	CCONJ
cblr-14237	376	17	lawmakers	lawmaker	NOUN
cblr-14237	376	18	already	already	ADV
cblr-14237	376	19	leverage	leverage	VERB
cblr-14237	376	20	this	this	DET
cblr-14237	376	21	distinction	distinction	NOUN
cblr-14237	376	22	to	to	PART
cblr-14237	376	23	titrate	titrate	VERB
cblr-14237	376	24	policy	policy	NOUN
cblr-14237	376	25	outcomes	outcome	NOUN
cblr-14237	376	26	.	.	PUNCT
cblr-14237	377	1	this	this	DET
cblr-14237	377	2	part	part	NOUN
cblr-14237	377	3	first	first	ADV
cblr-14237	377	4	establishes	establish	VERB
cblr-14237	377	5	the	the	DET
cblr-14237	377	6	economic	economic	ADJ
cblr-14237	377	7	and	and	CCONJ
cblr-14237	377	8	legal	legal	ADJ
cblr-14237	377	9	aspects	aspect	NOUN
cblr-14237	377	10	of	of	ADP
cblr-14237	377	11	tax	tax	NOUN
cblr-14237	377	12	bases	basis	NOUN
cblr-14237	377	13	and	and	CCONJ
cblr-14237	377	14	rates	rate	NOUN
cblr-14237	377	15	when	when	SCONJ
cblr-14237	377	16	constrained	constrain	VERB
cblr-14237	377	17	by	by	ADP
cblr-14237	377	18	a	a	DET
cblr-14237	377	19	fixed	fix	VERB
cblr-14237	377	20	revenue	revenue	NOUN
cblr-14237	377	21	requirement	requirement	NOUN
cblr-14237	377	22	.	.	PUNCT
cblr-14237	378	1	then	then	ADV
cblr-14237	378	2	,	,	PUNCT
cblr-14237	378	3	this	this	DET
cblr-14237	378	4	part	part	NOUN
cblr-14237	378	5	elaborates	elaborate	VERB
cblr-14237	378	6	several	several	ADJ
cblr-14237	378	7	examples	example	NOUN
cblr-14237	378	8	of	of	ADP
cblr-14237	378	9	the	the	DET
cblr-14237	378	10	base	base	ADJ
cblr-14237	378	11	-	-	PUNCT
cblr-14237	378	12	rate	rate	NOUN
cblr-14237	378	13	identity	identity	NOUN
cblr-14237	378	14	as	as	SCONJ
cblr-14237	378	15	deployed	deploy	VERB
cblr-14237	378	16	by	by	ADP
cblr-14237	378	17	lawmakers	lawmaker	NOUN
cblr-14237	378	18	,	,	PUNCT
cblr-14237	378	19	namely	namely	ADV
cblr-14237	378	20	classified	classified	ADJ
cblr-14237	378	21	property	property	NOUN
cblr-14237	378	22	taxes	taxis	NOUN
cblr-14237	378	23	,	,	PUNCT
cblr-14237	378	24	capital	capital	NOUN
cblr-14237	378	25	gains	gain	NOUN
cblr-14237	378	26	preferences	preference	NOUN
cblr-14237	378	27	,	,	PUNCT
cblr-14237	378	28	depreciation	depreciation	NOUN
cblr-14237	378	29	recapture	recapture	NOUN
cblr-14237	378	30	for	for	ADP
cblr-14237	378	31	real	real	ADJ
cblr-14237	378	32	property	property	NOUN
cblr-14237	378	33	,	,	PUNCT
cblr-14237	378	34	and	and	CCONJ
cblr-14237	378	35	the	the	DET
cblr-14237	378	36	dividends	dividend	NOUN
cblr-14237	378	37	received	receive	VERB
cblr-14237	378	38	deduction	deduction	NOUN
cblr-14237	378	39	.	.	PUNCT
cblr-14237	379	1	these	these	DET
cblr-14237	379	2	disparate	disparate	ADJ
cblr-14237	379	3	examples	example	NOUN
cblr-14237	379	4	typically	typically	ADV
cblr-14237	379	5	are	be	AUX
cblr-14237	379	6	not	not	PART
cblr-14237	379	7	grouped	group	VERB
cblr-14237	379	8	together	together	ADV
cblr-14237	379	9	,	,	PUNCT
cblr-14237	379	10	but	but	CCONJ
cblr-14237	379	11	they	they	PRON
cblr-14237	379	12	emerge	emerge	VERB
cblr-14237	379	13	as	as	ADP
cblr-14237	379	14	a	a	DET
cblr-14237	379	15	cognizable	cognizable	ADJ
cblr-14237	379	16	category	category	NOUN
cblr-14237	379	17	when	when	SCONJ
cblr-14237	379	18	analyzed	analyze	VERB
cblr-14237	379	19	in	in	ADP
cblr-14237	379	20	the	the	DET
cblr-14237	379	21	context	context	NOUN
cblr-14237	379	22	of	of	ADP
cblr-14237	379	23	base	base	ADJ
cblr-14237	379	24	-	-	PUNCT
cblr-14237	379	25	rate	rate	NOUN
cblr-14237	379	26	transformations	transformation	NOUN
cblr-14237	379	27	,	,	PUNCT
cblr-14237	379	28	as	as	SCONJ
cblr-14237	379	29	developed	develop	VERB
cblr-14237	379	30	further	far	ADV
cblr-14237	379	31	in	in	ADP
cblr-14237	379	32	part	part	PROPN
cblr-14237	379	33	iii	iii	PROPN
cblr-14237	379	34	.	.	PUNCT
cblr-14237	379	35	a.	a.	NOUN
cblr-14237	379	36	tax	tax	NOUN
cblr-14237	379	37	bases	basis	NOUN
cblr-14237	379	38	,	,	PUNCT
cblr-14237	379	39	rates	rate	NOUN
cblr-14237	379	40	,	,	PUNCT
cblr-14237	379	41	and	and	CCONJ
cblr-14237	379	42	revenue	revenue	NOUN
cblr-14237	379	43	constraints	constraint	VERB
cblr-14237	379	44	the	the	DET
cblr-14237	379	45	base	base	NOUN
cblr-14237	379	46	-	-	PUNCT
cblr-14237	379	47	rate	rate	NOUN
cblr-14237	379	48	identity	identity	NOUN
cblr-14237	379	49	implies	imply	VERB
cblr-14237	379	50	a	a	DET
cblr-14237	379	51	fundamental	fundamental	ADJ
cblr-14237	379	52	mathematical	mathematical	ADJ
cblr-14237	379	53	relationship	relationship	NOUN
cblr-14237	379	54	:	:	PUNCT
cblr-14237	379	55	holding	hold	VERB
cblr-14237	379	56	tax	tax	NOUN
cblr-14237	379	57	revenue	revenue	NOUN
cblr-14237	379	58	constant	constant	ADJ
cblr-14237	379	59	,	,	PUNCT
cblr-14237	379	60	the	the	DET
cblr-14237	379	61	tax	tax	NOUN
cblr-14237	379	62	base	base	NOUN
cblr-14237	379	63	and	and	CCONJ
cblr-14237	379	64	rates	rate	NOUN
cblr-14237	379	65	vary	vary	VERB
cblr-14237	379	66	inversely	inversely	ADV
cblr-14237	379	67	.	.	PUNCT
cblr-14237	380	1	that	that	PRON
cblr-14237	380	2	is	be	AUX
cblr-14237	380	3	,	,	PUNCT
cblr-14237	380	4	for	for	ADP
cblr-14237	380	5	a	a	DET
cblr-14237	380	6	given	give	VERB
cblr-14237	380	7	number	number	NOUN
cblr-14237	380	8	of	of	ADP
cblr-14237	380	9	dollars	dollar	NOUN
cblr-14237	380	10	needed	need	VERB
cblr-14237	380	11	to	to	PART
cblr-14237	380	12	fund	fund	VERB
cblr-14237	380	13	government	government	NOUN
cblr-14237	380	14	—	—	PUNCT
cblr-14237	380	15	a	a	DET
cblr-14237	380	16	public	public	ADJ
cblr-14237	380	17	revenue	revenue	NOUN
cblr-14237	380	18	constraint	constraint	NOUN
cblr-14237	380	19	—	—	PUNCT
cblr-14237	380	20	a	a	DET
cblr-14237	380	21	larger	large	ADJ
cblr-14237	380	22	(	(	PUNCT
cblr-14237	380	23	or	or	CCONJ
cblr-14237	380	24	broader	broad	ADJ
cblr-14237	380	25	)	)	PUNCT
cblr-14237	380	26	tax	tax	NOUN
cblr-14237	380	27	base	base	NOUN
cblr-14237	380	28	allows	allow	VERB
cblr-14237	380	29	for	for	ADP
cblr-14237	380	30	proportionately	proportionately	ADV
cblr-14237	380	31	lower	low	ADJ
cblr-14237	380	32	rates	rate	NOUN
cblr-14237	380	33	,	,	PUNCT
cblr-14237	380	34	and	and	CCONJ
cblr-14237	380	35	a	a	DET
cblr-14237	380	36	smaller	small	ADJ
cblr-14237	380	37	(	(	PUNCT
cblr-14237	380	38	or	or	CCONJ
cblr-14237	380	39	narrower	narrow	ADJ
cblr-14237	380	40	)	)	PUNCT
cblr-14237	380	41	tax	tax	NOUN
cblr-14237	380	42	base	base	NOUN
cblr-14237	380	43	requires	require	VERB
cblr-14237	380	44	proportionately	proportionately	ADV
cblr-14237	380	45	higher	high	ADJ
cblr-14237	380	46	rates	rate	NOUN
cblr-14237	380	47	.	.	PUNCT
cblr-14237	381	1	this	this	DET
cblr-14237	381	2	relationship	relationship	NOUN
cblr-14237	381	3	between	between	ADP
cblr-14237	381	4	the	the	DET
cblr-14237	381	5	tax	tax	NOUN
cblr-14237	381	6	base	base	NOUN
cblr-14237	381	7	and	and	CCONJ
cblr-14237	381	8	tax	tax	NOUN
cblr-14237	381	9	rates	rate	NOUN
cblr-14237	381	10	has	have	VERB
cblr-14237	381	11	conceptual	conceptual	ADJ
cblr-14237	381	12	and	and	CCONJ
cblr-14237	381	13	practical	practical	ADJ
cblr-14237	381	14	implications	implication	NOUN
cblr-14237	381	15	in	in	ADP
cblr-14237	381	16	the	the	DET
cblr-14237	381	17	design	design	NOUN
cblr-14237	381	18	and	and	CCONJ
cblr-14237	381	19	reform	reform	NOUN
cblr-14237	381	20	of	of	ADP
cblr-14237	381	21	tax	tax	NOUN
cblr-14237	381	22	systems	system	NOUN
cblr-14237	381	23	.	.	PUNCT
cblr-14237	382	1	some	some	PRON
cblr-14237	382	2	of	of	ADP
cblr-14237	382	3	these	these	DET
cblr-14237	382	4	implications	implication	NOUN
cblr-14237	382	5	flow	flow	VERB
cblr-14237	382	6	from	from	ADP
cblr-14237	382	7	the	the	DET
cblr-14237	382	8	economics	economic	NOUN
cblr-14237	382	9	of	of	ADP
cblr-14237	382	10	the	the	DET
cblr-14237	382	11	base	base	NOUN
cblr-14237	382	12	-	-	PUNCT
cblr-14237	382	13	rate	rate	NOUN
cblr-14237	382	14	relationship	relationship	NOUN
cblr-14237	382	15	.	.	PUNCT
cblr-14237	383	1	others	other	NOUN
cblr-14237	383	2	are	be	AUX
cblr-14237	383	3	legal	legal	ADJ
cblr-14237	383	4	in	in	ADP
cblr-14237	383	5	nature	nature	NOUN
cblr-14237	383	6	,	,	PUNCT
cblr-14237	383	7	in	in	ADP
cblr-14237	383	8	the	the	DET
cblr-14237	383	9	sense	sense	NOUN
cblr-14237	383	10	that	that	SCONJ
cblr-14237	383	11	they	they	PRON
cblr-14237	383	12	derive	derive	VERB
cblr-14237	383	13	from	from	ADP
cblr-14237	383	14	the	the	DET
cblr-14237	383	15	language	language	NOUN
cblr-14237	383	16	and	and	CCONJ
cblr-14237	383	17	interpretation	interpretation	NOUN
cblr-14237	383	18	of	of	ADP
cblr-14237	383	19	the	the	DET
cblr-14237	383	20	legislation	legislation	NOUN
cblr-14237	383	21	enacting	enact	VERB
cblr-14237	383	22	the	the	DET
cblr-14237	383	23	tax	tax	NOUN
cblr-14237	383	24	.	.	PUNCT
cblr-14237	384	1	the	the	DET
cblr-14237	384	2	relationship	relationship	NOUN
cblr-14237	384	3	between	between	ADP
cblr-14237	384	4	these	these	DET
cblr-14237	384	5	economic	economic	ADJ
cblr-14237	384	6	and	and	CCONJ
cblr-14237	384	7	legal	legal	ADJ
cblr-14237	384	8	implications	implication	NOUN
cblr-14237	384	9	is	be	AUX
cblr-14237	384	10	integral	integral	ADJ
cblr-14237	384	11	to	to	PART
cblr-14237	384	12	reform	reform	VERB
cblr-14237	384	13	efforts	effort	NOUN
cblr-14237	384	14	but	but	CCONJ
cblr-14237	384	15	also	also	ADV
cblr-14237	384	16	is	be	AUX
cblr-14237	384	17	frequently	frequently	ADV
cblr-14237	384	18	underspecified	underspecified	ADJ
cblr-14237	384	19	in	in	ADP
cblr-14237	384	20	those	those	DET
cblr-14237	384	21	efforts	effort	NOUN
cblr-14237	384	22	.	.	PUNCT
cblr-14237	385	1	1	1	X
cblr-14237	385	2	.	.	X
cblr-14237	385	3	economic	economic	ADJ
cblr-14237	385	4	definitions	definition	NOUN
cblr-14237	385	5	traditional	traditional	ADJ
cblr-14237	385	6	tax	tax	NOUN
cblr-14237	385	7	policy	policy	NOUN
cblr-14237	385	8	analysis	analysis	NOUN
cblr-14237	385	9	frequently	frequently	ADV
cblr-14237	385	10	begins	begin	VERB
cblr-14237	385	11	with	with	ADP
cblr-14237	385	12	an	an	DET
cblr-14237	385	13	ideal	ideal	ADJ
cblr-14237	385	14	tax	tax	NOUN
cblr-14237	385	15	base	base	NOUN
cblr-14237	385	16	and	and	CCONJ
cblr-14237	385	17	scrutinizes	scrutinize	VERB
cblr-14237	385	18	how	how	SCONJ
cblr-14237	385	19	various	various	ADJ
cblr-14237	385	20	choices	choice	NOUN
cblr-14237	385	21	in	in	ADP
cblr-14237	385	22	the	the	DET
cblr-14237	385	23	tax	tax	NOUN
cblr-14237	385	24	no	no	NOUN
cblr-14237	385	25	.	.	NOUN
cblr-14237	385	26	2	2	NUM
cblr-14237	385	27	]	]	PUNCT
cblr-14237	385	28	transforming	transform	VERB
cblr-14237	385	29	tax	tax	NOUN
cblr-14237	385	30	expenditures	expenditure	NOUN
cblr-14237	385	31	641	641	NUM
cblr-14237	385	32	system	system	NOUN
cblr-14237	385	33	affect	affect	VERB
cblr-14237	385	34	this	this	DET
cblr-14237	385	35	base.93	base.93	NOUN
cblr-14237	385	36	then	then	ADV
cblr-14237	385	37	,	,	PUNCT
cblr-14237	385	38	the	the	DET
cblr-14237	385	39	base	base	NOUN
cblr-14237	385	40	is	be	AUX
cblr-14237	385	41	subjected	subject	VERB
cblr-14237	385	42	to	to	ADP
cblr-14237	385	43	a	a	DET
cblr-14237	385	44	rate	rate	NOUN
cblr-14237	385	45	structure	structure	NOUN
cblr-14237	385	46	—	—	PUNCT
cblr-14237	385	47	progressive	progressive	ADJ
cblr-14237	385	48	,	,	PUNCT
cblr-14237	385	49	proportionate	proportionate	ADJ
cblr-14237	385	50	,	,	PUNCT
cblr-14237	385	51	or	or	CCONJ
cblr-14237	385	52	regressive	regressive	ADJ
cblr-14237	385	53	—	—	PUNCT
cblr-14237	385	54	to	to	PART
cblr-14237	385	55	produce	produce	VERB
cblr-14237	385	56	revenue.94	revenue.94	VERB
cblr-14237	385	57	in	in	ADP
cblr-14237	385	58	effect	effect	NOUN
cblr-14237	385	59	,	,	PUNCT
cblr-14237	385	60	this	this	DET
cblr-14237	385	61	process	process	NOUN
cblr-14237	385	62	moves	move	VERB
cblr-14237	385	63	through	through	ADP
cblr-14237	385	64	the	the	DET
cblr-14237	385	65	base	base	NOUN
cblr-14237	385	66	-	-	PUNCT
cblr-14237	385	67	rate	rate	NOUN
cblr-14237	385	68	identity	identity	NOUN
cblr-14237	385	69	stepwise	stepwise	NOUN
cblr-14237	385	70	,	,	PUNCT
cblr-14237	385	71	treating	treat	VERB
cblr-14237	385	72	each	each	DET
cblr-14237	385	73	operand	operand	NOUN
cblr-14237	385	74	as	as	ADP
cblr-14237	385	75	having	have	VERB
cblr-14237	385	76	independent	independent	ADJ
cblr-14237	385	77	significance	significance	NOUN
cblr-14237	385	78	.	.	PUNCT
cblr-14237	386	1	for	for	ADP
cblr-14237	386	2	decades	decade	NOUN
cblr-14237	386	3	,	,	PUNCT
cblr-14237	386	4	the	the	DET
cblr-14237	386	5	distinction	distinction	NOUN
cblr-14237	386	6	between	between	ADP
cblr-14237	386	7	the	the	DET
cblr-14237	386	8	tax	tax	NOUN
cblr-14237	386	9	base	base	NOUN
cblr-14237	386	10	and	and	CCONJ
cblr-14237	386	11	rates	rate	NOUN
cblr-14237	386	12	drove	drive	VERB
cblr-14237	386	13	the	the	DET
cblr-14237	386	14	questions	question	NOUN
cblr-14237	386	15	asked	ask	VERB
cblr-14237	386	16	by	by	ADP
cblr-14237	386	17	legal	legal	ADJ
cblr-14237	386	18	academics	academic	NOUN
cblr-14237	386	19	,	,	PUNCT
cblr-14237	386	20	economists	economist	NOUN
cblr-14237	386	21	,	,	PUNCT
cblr-14237	386	22	and	and	CCONJ
cblr-14237	386	23	policymakers	policymaker	NOUN
cblr-14237	386	24	.	.	PUNCT
cblr-14237	387	1	in	in	ADP
cblr-14237	387	2	the	the	DET
cblr-14237	387	3	1970s	1970	NOUN
cblr-14237	387	4	and	and	CCONJ
cblr-14237	387	5	1980s	1980	NOUN
cblr-14237	387	6	,	,	PUNCT
cblr-14237	387	7	these	these	DET
cblr-14237	387	8	questions	question	NOUN
cblr-14237	387	9	(	(	PUNCT
cblr-14237	387	10	and	and	CCONJ
cblr-14237	387	11	their	their	PRON
cblr-14237	387	12	answers	answer	NOUN
cblr-14237	387	13	)	)	PUNCT
cblr-14237	387	14	coalesced	coalesce	VERB
cblr-14237	387	15	in	in	ADP
cblr-14237	387	16	the	the	DET
cblr-14237	387	17	political	political	ADJ
cblr-14237	387	18	sphere	sphere	NOUN
cblr-14237	387	19	as	as	SCONJ
cblr-14237	387	20	the	the	DET
cblr-14237	387	21	“	"	PUNCT
cblr-14237	387	22	broad	broad	ADJ
cblr-14237	387	23	base	base	NOUN
cblr-14237	387	24	,	,	PUNCT
cblr-14237	387	25	low	low	ADJ
cblr-14237	387	26	rates	rate	NOUN
cblr-14237	387	27	”	"	PUNCT
cblr-14237	387	28	approach	approach	NOUN
cblr-14237	387	29	to	to	ADP
cblr-14237	387	30	tax	tax	NOUN
cblr-14237	387	31	reform.95	reform.95	NOUN
cblr-14237	387	32	this	this	DET
cblr-14237	387	33	schematic	schematic	ADJ
cblr-14237	387	34	emerged	emerge	VERB
cblr-14237	387	35	,	,	PUNCT
cblr-14237	387	36	in	in	ADP
cblr-14237	387	37	part	part	NOUN
cblr-14237	387	38	,	,	PUNCT
cblr-14237	387	39	from	from	ADP
cblr-14237	387	40	early	early	ADJ
cblr-14237	387	41	efforts	effort	NOUN
cblr-14237	387	42	to	to	PART
cblr-14237	387	43	conceptualize	conceptualize	VERB
cblr-14237	387	44	economic	economic	ADJ
cblr-14237	387	45	income	income	NOUN
cblr-14237	387	46	.	.	PUNCT
cblr-14237	388	1	for	for	ADP
cblr-14237	388	2	purposes	purpose	NOUN
cblr-14237	388	3	of	of	ADP
cblr-14237	388	4	taxation	taxation	NOUN
cblr-14237	388	5	,	,	PUNCT
cblr-14237	388	6	henry	henry	PROPN
cblr-14237	388	7	simons	simons	PROPN
cblr-14237	388	8	defined	define	VERB
cblr-14237	388	9	income	income	NOUN
cblr-14237	388	10	as	as	ADP
cblr-14237	388	11	the	the	DET
cblr-14237	388	12	sum	sum	NOUN
cblr-14237	388	13	of	of	ADP
cblr-14237	388	14	an	an	DET
cblr-14237	388	15	individual	individual	NOUN
cblr-14237	388	16	’s	’s	PART
cblr-14237	388	17	consumption	consumption	NOUN
cblr-14237	388	18	and	and	CCONJ
cblr-14237	388	19	net	net	ADJ
cblr-14237	388	20	change	change	NOUN
cblr-14237	388	21	in	in	ADP
cblr-14237	388	22	wealth	wealth	NOUN
cblr-14237	388	23	over	over	ADP
cblr-14237	388	24	a	a	DET
cblr-14237	388	25	specified	specify	VERB
cblr-14237	388	26	time	time	NOUN
cblr-14237	388	27	period.96	period.96	NOUN
cblr-14237	388	28	simons	simon	NOUN
cblr-14237	388	29	leveraged	leverage	VERB
cblr-14237	388	30	this	this	DET
cblr-14237	388	31	tautology	tautology	NOUN
cblr-14237	388	32	—	—	PUNCT
cblr-14237	388	33	earnings	earning	NOUN
cblr-14237	388	34	are	be	AUX
cblr-14237	388	35	either	either	ADV
cblr-14237	388	36	spent	spend	VERB
cblr-14237	388	37	or	or	CCONJ
cblr-14237	388	38	saved	save	VERB
cblr-14237	388	39	—	—	PUNCT
cblr-14237	388	40	to	to	PART
cblr-14237	388	41	advocate	advocate	VERB
cblr-14237	388	42	for	for	ADP
cblr-14237	388	43	the	the	DET
cblr-14237	388	44	equal	equal	ADJ
cblr-14237	388	45	inclusion	inclusion	NOUN
cblr-14237	388	46	of	of	ADP
cblr-14237	388	47	income	income	NOUN
cblr-14237	388	48	from	from	ADP
cblr-14237	388	49	different	different	ADJ
cblr-14237	388	50	sources	source	NOUN
cblr-14237	388	51	,	,	PUNCT
cblr-14237	388	52	including	include	VERB
cblr-14237	388	53	income	income	NOUN
cblr-14237	388	54	from	from	ADP
cblr-14237	388	55	capital.97	capital.97	NOUN
cblr-14237	388	56	although	although	SCONJ
cblr-14237	388	57	practical	practical	ADJ
cblr-14237	388	58	considerations	consideration	NOUN
cblr-14237	388	59	tempered	temper	VERB
cblr-14237	388	60	simons	simon	NOUN
cblr-14237	388	61	’s	’s	PART
cblr-14237	388	62	holistic	holistic	ADJ
cblr-14237	388	63	approach	approach	NOUN
cblr-14237	388	64	to	to	ADP
cblr-14237	388	65	the	the	DET
cblr-14237	388	66	concept	concept	NOUN
cblr-14237	388	67	of	of	ADP
cblr-14237	388	68	income,98	income,98	NOUN
cblr-14237	388	69	his	his	PRON
cblr-14237	388	70	project	project	NOUN
cblr-14237	388	71	was	be	AUX
cblr-14237	388	72	essentially	essentially	ADV
cblr-14237	388	73	base	base	NOUN
cblr-14237	388	74	-	-	PUNCT
cblr-14237	388	75	broadening	broaden	VERB
cblr-14237	388	76	.	.	PUNCT
cblr-14237	389	1	rates	rate	NOUN
cblr-14237	389	2	played	play	VERB
cblr-14237	389	3	a	a	DET
cblr-14237	389	4	secondary	secondary	ADJ
cblr-14237	389	5	role.99	role.99	NOUN
cblr-14237	389	6	in	in	ADP
cblr-14237	389	7	the	the	DET
cblr-14237	389	8	early	early	ADJ
cblr-14237	389	9	2000s	2000s	NUM
cblr-14237	389	10	,	,	PUNCT
cblr-14237	389	11	these	these	DET
cblr-14237	389	12	approaches	approach	NOUN
cblr-14237	389	13	were	be	AUX
cblr-14237	389	14	supplemented	supplement	VERB
cblr-14237	389	15	by	by	ADP
cblr-14237	389	16	“	"	PUNCT
cblr-14237	389	17	sufficient	sufficient	ADJ
cblr-14237	389	18	statistics	statistic	NOUN
cblr-14237	389	19	”	"	PUNCT
cblr-14237	389	20	methodologies	methodology	NOUN
cblr-14237	389	21	in	in	ADP
cblr-14237	389	22	economics	economic	NOUN
cblr-14237	389	23	that	that	PRON
cblr-14237	389	24	test	test	VERB
cblr-14237	389	25	incremental	incremental	ADJ
cblr-14237	389	26	policy	policy	NOUN
cblr-14237	389	27	adjustments	adjustment	NOUN
cblr-14237	389	28	with	with	ADP
cblr-14237	389	29	a	a	DET
cblr-14237	389	30	focus	focus	NOUN
cblr-14237	389	31	on	on	ADP
cblr-14237	389	32	discrete	discrete	ADJ
cblr-14237	389	33	changes	change	NOUN
cblr-14237	389	34	in	in	ADP
cblr-14237	389	35	tax	tax	NOUN
cblr-14237	389	36	liability	liability	NOUN
cblr-14237	389	37	,	,	PUNCT
cblr-14237	389	38	rather	rather	ADV
cblr-14237	389	39	than	than	ADP
cblr-14237	389	40	by	by	ADP
cblr-14237	389	41	reference	reference	NOUN
cblr-14237	389	42	to	to	ADP
cblr-14237	389	43	an	an	DET
cblr-14237	389	44	ideal	ideal	ADJ
cblr-14237	389	45	93	93	NUM
cblr-14237	389	46	see	see	NOUN
cblr-14237	389	47	,	,	PUNCT
cblr-14237	389	48	e.g.	e.g.	ADV
cblr-14237	389	49	,	,	PUNCT
cblr-14237	389	50	william	william	PROPN
cblr-14237	389	51	d.	d.	PROPN
cblr-14237	389	52	andrews	andrews	PROPN
cblr-14237	389	53	,	,	PUNCT
cblr-14237	389	54	a	a	DET
cblr-14237	389	55	consumption	consumption	NOUN
cblr-14237	389	56	-	-	PUNCT
cblr-14237	389	57	type	type	NOUN
cblr-14237	389	58	or	or	CCONJ
cblr-14237	389	59	cash	cash	NOUN
cblr-14237	389	60	flow	flow	NOUN
cblr-14237	389	61	personal	personal	ADJ
cblr-14237	389	62	income	income	NOUN
cblr-14237	389	63	tax	tax	NOUN
cblr-14237	389	64	,	,	PUNCT
cblr-14237	389	65	87	87	NUM
cblr-14237	389	66	harv	harv	NOUN
cblr-14237	389	67	.	.	PUNCT
cblr-14237	390	1	l.	l.	PROPN
cblr-14237	390	2	rev	rev	PROPN
cblr-14237	390	3	.	.	PROPN
cblr-14237	390	4	1113	1113	NUM
cblr-14237	390	5	,	,	PUNCT
cblr-14237	390	6	1113–14	1113–14	NUM
cblr-14237	390	7	(	(	PUNCT
cblr-14237	390	8	1974	1974	NUM
cblr-14237	390	9	)	)	PUNCT
cblr-14237	390	10	.	.	PUNCT
cblr-14237	391	1	94	94	NUM
cblr-14237	391	2	see	see	VERB
cblr-14237	391	3	,	,	PUNCT
cblr-14237	391	4	e.g.	e.g.	ADV
cblr-14237	391	5	,	,	PUNCT
cblr-14237	391	6	joseph	joseph	PROPN
cblr-14237	391	7	bankman	bankman	PROPN
cblr-14237	391	8	&	&	CCONJ
cblr-14237	391	9	thomas	thomas	PROPN
cblr-14237	391	10	griffith	griffith	PROPN
cblr-14237	391	11	,	,	PUNCT
cblr-14237	391	12	social	social	ADJ
cblr-14237	391	13	welfare	welfare	NOUN
cblr-14237	391	14	and	and	CCONJ
cblr-14237	391	15	the	the	DET
cblr-14237	391	16	rate	rate	NOUN
cblr-14237	391	17	structure	structure	NOUN
cblr-14237	391	18	:	:	PUNCT
cblr-14237	391	19	a	a	DET
cblr-14237	391	20	new	new	ADJ
cblr-14237	391	21	look	look	NOUN
cblr-14237	391	22	at	at	ADP
cblr-14237	391	23	progressive	progressive	ADJ
cblr-14237	391	24	taxation	taxation	NOUN
cblr-14237	391	25	,	,	PUNCT
cblr-14237	391	26	6	6	NUM
cblr-14237	391	27	cal	cal	NOUN
cblr-14237	391	28	.	.	PUNCT
cblr-14237	392	1	l.	l.	PROPN
cblr-14237	392	2	rev	rev	PROPN
cblr-14237	392	3	.	.	PROPN
cblr-14237	392	4	1905	1905	NUM
cblr-14237	392	5	,	,	PUNCT
cblr-14237	392	6	1906	1906	NUM
cblr-14237	392	7	(	(	PUNCT
cblr-14237	392	8	1987	1987	NUM
cblr-14237	392	9	)	)	PUNCT
cblr-14237	392	10	.	.	PUNCT
cblr-14237	393	1	95	95	NUM
cblr-14237	393	2	see	see	VERB
cblr-14237	393	3	dep’t	dep’t	NOUN
cblr-14237	393	4	of	of	ADP
cblr-14237	393	5	the	the	DET
cblr-14237	393	6	treas	treas	PROPN
cblr-14237	393	7	.	.	PUNCT
cblr-14237	393	8	,	,	PUNCT
cblr-14237	393	9	supra	supra	PROPN
cblr-14237	393	10	note	note	PROPN
cblr-14237	393	11	90	90	NUM
cblr-14237	393	12	,	,	PUNCT
cblr-14237	393	13	at	at	ADP
cblr-14237	393	14	53–54	53–54	NUM
cblr-14237	393	15	(	(	PUNCT
cblr-14237	393	16	“	"	PUNCT
cblr-14237	393	17	[	[	X
cblr-14237	393	18	a	a	X
cblr-14237	393	19	]	]	X
cblr-14237	393	20	low	low	ADJ
cblr-14237	393	21	-	-	PUNCT
cblr-14237	393	22	rate	rate	NOUN
cblr-14237	393	23	,	,	PUNCT
cblr-14237	393	24	broadbase	broadbase	NOUN
cblr-14237	393	25	tax	tax	NOUN
cblr-14237	393	26	promises	promise	VERB
cblr-14237	393	27	a	a	DET
cblr-14237	393	28	general	general	ADJ
cblr-14237	393	29	improvement	improvement	NOUN
cblr-14237	393	30	in	in	ADP
cblr-14237	393	31	incentives	incentive	NOUN
cblr-14237	393	32	.	.	PUNCT
cblr-14237	393	33	”	"	PUNCT
cblr-14237	393	34	)	)	PUNCT
cblr-14237	393	35	.	.	PUNCT
cblr-14237	394	1	96	96	NUM
cblr-14237	394	2	see	see	VERB
cblr-14237	394	3	simons	simon	NOUN
cblr-14237	394	4	,	,	PUNCT
cblr-14237	394	5	supra	supra	PROPN
cblr-14237	394	6	note	note	PROPN
cblr-14237	394	7	68	68	NUM
cblr-14237	394	8	,	,	PUNCT
cblr-14237	394	9	at	at	ADP
cblr-14237	394	10	50	50	NUM
cblr-14237	394	11	.	.	PUNCT
cblr-14237	395	1	97	97	NUM
cblr-14237	395	2	see	see	VERB
cblr-14237	395	3	brooks	brooks	NOUN
cblr-14237	395	4	,	,	PUNCT
cblr-14237	395	5	supra	supra	PROPN
cblr-14237	395	6	note	note	PROPN
cblr-14237	395	7	67	67	NUM
cblr-14237	395	8	,	,	PUNCT
cblr-14237	395	9	at	at	ADP
cblr-14237	395	10	276	276	NUM
cblr-14237	395	11	;	;	PUNCT
cblr-14237	395	12	see	see	VERB
cblr-14237	395	13	also	also	ADV
cblr-14237	395	14	andrews	andrews	PROPN
cblr-14237	395	15	supra	supra	PROPN
cblr-14237	395	16	note	note	PROPN
cblr-14237	395	17	93	93	NUM
cblr-14237	395	18	,	,	PUNCT
cblr-14237	395	19	at	at	ADP
cblr-14237	395	20	1123	1123	NUM
cblr-14237	395	21	(	(	PUNCT
cblr-14237	395	22	establishing	establish	VERB
cblr-14237	395	23	rates	rate	NOUN
cblr-14237	395	24	after	after	ADP
cblr-14237	395	25	constructing	construct	VERB
cblr-14237	395	26	“	"	PUNCT
cblr-14237	395	27	a	a	DET
cblr-14237	395	28	cash	cash	NOUN
cblr-14237	395	29	flow	flow	NOUN
cblr-14237	395	30	,	,	PUNCT
cblr-14237	395	31	consumption	consumption	NOUN
cblr-14237	395	32	-	-	PUNCT
cblr-14237	395	33	type	type	NOUN
cblr-14237	395	34	”	"	PUNCT
cblr-14237	395	35	base	base	NOUN
cblr-14237	395	36	)	)	PUNCT
cblr-14237	395	37	.	.	PUNCT
cblr-14237	396	1	98	98	NUM
cblr-14237	396	2	see	see	VERB
cblr-14237	396	3	brooks	brooks	NOUN
cblr-14237	396	4	,	,	PUNCT
cblr-14237	396	5	supra	supra	PROPN
cblr-14237	396	6	note	note	PROPN
cblr-14237	396	7	67	67	NUM
cblr-14237	396	8	,	,	PUNCT
cblr-14237	396	9	at	at	ADP
cblr-14237	396	10	256	256	NUM
cblr-14237	396	11	,	,	PUNCT
cblr-14237	396	12	269	269	NUM
cblr-14237	396	13	.	.	NOUN
cblr-14237	396	14	99	99	NUM
cblr-14237	397	1	see	see	VERB
cblr-14237	397	2	simons	simon	NOUN
cblr-14237	397	3	,	,	PUNCT
cblr-14237	397	4	supra	supra	PROPN
cblr-14237	397	5	note	note	PROPN
cblr-14237	397	6	68	68	NUM
cblr-14237	397	7	,	,	PUNCT
cblr-14237	397	8	at	at	ADP
cblr-14237	397	9	218	218	NUM
cblr-14237	397	10	(	(	PUNCT
cblr-14237	397	11	advocating	advocate	VERB
cblr-14237	397	12	limited	limited	ADJ
cblr-14237	397	13	changes	change	NOUN
cblr-14237	397	14	to	to	ADP
cblr-14237	397	15	the	the	DET
cblr-14237	397	16	rate	rate	NOUN
cblr-14237	397	17	structure	structure	NOUN
cblr-14237	397	18	)	)	PUNCT
cblr-14237	397	19	.	.	PUNCT
cblr-14237	398	1	642	642	NUM
cblr-14237	398	2	columbia	columbia	PROPN
cblr-14237	398	3	business	business	NOUN
cblr-14237	398	4	law	law	PROPN
cblr-14237	398	5	review	review	NOUN
cblr-14237	398	6	[	[	X
cblr-14237	398	7	vol	vol	NOUN
cblr-14237	398	8	.	.	NOUN
cblr-14237	398	9	2024	2024	NUM
cblr-14237	398	10	tax	tax	NOUN
cblr-14237	398	11	base	base	NOUN
cblr-14237	398	12	or	or	CCONJ
cblr-14237	398	13	optimal	optimal	ADJ
cblr-14237	398	14	rate	rate	NOUN
cblr-14237	398	15	structure.100	structure.100	NOUN
cblr-14237	398	16	this	this	DET
cblr-14237	398	17	approach	approach	NOUN
cblr-14237	398	18	is	be	AUX
cblr-14237	398	19	compatible	compatible	ADJ
cblr-14237	398	20	with	with	ADP
cblr-14237	398	21	analysis	analysis	NOUN
cblr-14237	398	22	based	base	VERB
cblr-14237	398	23	on	on	ADP
cblr-14237	398	24	marginal	marginal	ADJ
cblr-14237	398	25	costs	cost	NOUN
cblr-14237	398	26	and	and	CCONJ
cblr-14237	398	27	benefits,101	benefits,101	NOUN
cblr-14237	398	28	and	and	CCONJ
cblr-14237	398	29	it	it	PRON
cblr-14237	398	30	emphasizes	emphasize	VERB
cblr-14237	398	31	that	that	SCONJ
cblr-14237	398	32	the	the	DET
cblr-14237	398	33	tax	tax	NOUN
cblr-14237	398	34	base	base	NOUN
cblr-14237	398	35	and	and	CCONJ
cblr-14237	398	36	rate	rate	NOUN
cblr-14237	398	37	structure	structure	NOUN
cblr-14237	398	38	sometimes	sometimes	ADV
cblr-14237	398	39	are	be	AUX
cblr-14237	398	40	difficult	difficult	ADJ
cblr-14237	398	41	to	to	PART
cblr-14237	398	42	distinguish	distinguish	VERB
cblr-14237	398	43	.	.	PUNCT
cblr-14237	399	1	base	base	NOUN
cblr-14237	399	2	-	-	PUNCT
cblr-14237	399	3	rate	rate	NOUN
cblr-14237	399	4	transformations	transformation	NOUN
cblr-14237	399	5	track	track	VERB
cblr-14237	399	6	this	this	DET
cblr-14237	399	7	literature	literature	NOUN
cblr-14237	399	8	,	,	PUNCT
cblr-14237	399	9	in	in	SCONJ
cblr-14237	399	10	that	that	SCONJ
cblr-14237	399	11	they	they	PRON
cblr-14237	399	12	focus	focus	VERB
cblr-14237	399	13	on	on	ADP
cblr-14237	399	14	changes	change	NOUN
cblr-14237	399	15	in	in	ADP
cblr-14237	399	16	tax	tax	NOUN
cblr-14237	399	17	due	due	ADJ
cblr-14237	399	18	and	and	CCONJ
cblr-14237	399	19	effective	effective	ADJ
cblr-14237	399	20	marginal	marginal	ADJ
cblr-14237	399	21	rates	rate	NOUN
cblr-14237	399	22	,	,	PUNCT
cblr-14237	399	23	rather	rather	ADV
cblr-14237	399	24	than	than	ADP
cblr-14237	399	25	changes	change	NOUN
cblr-14237	399	26	in	in	ADP
cblr-14237	399	27	the	the	DET
cblr-14237	399	28	nominal	nominal	ADJ
cblr-14237	399	29	base	base	NOUN
cblr-14237	399	30	or	or	CCONJ
cblr-14237	399	31	nominal	nominal	ADJ
cblr-14237	399	32	rates	rate	NOUN
cblr-14237	399	33	.	.	PUNCT
cblr-14237	400	1	in	in	ADP
cblr-14237	400	2	addition	addition	NOUN
cblr-14237	400	3	,	,	PUNCT
cblr-14237	400	4	base	base	NOUN
cblr-14237	400	5	-	-	PUNCT
cblr-14237	400	6	rate	rate	NOUN
cblr-14237	400	7	transformations	transformation	NOUN
cblr-14237	400	8	foreground	foreground	VERB
cblr-14237	400	9	the	the	DET
cblr-14237	400	10	availability	availability	NOUN
cblr-14237	400	11	of	of	ADP
cblr-14237	400	12	incremental	incremental	ADJ
cblr-14237	400	13	policy	policy	NOUN
cblr-14237	400	14	changes	change	NOUN
cblr-14237	400	15	—	—	PUNCT
cblr-14237	400	16	along	along	ADP
cblr-14237	400	17	many	many	ADJ
cblr-14237	400	18	axes	axis	NOUN
cblr-14237	400	19	—	—	PUNCT
cblr-14237	400	20	when	when	SCONJ
cblr-14237	400	21	implementing	implement	VERB
cblr-14237	400	22	reform	reform	NOUN
cblr-14237	400	23	.	.	PUNCT
cblr-14237	401	1	2	2	X
cblr-14237	401	2	.	.	X
cblr-14237	401	3	legal	legal	ADJ
cblr-14237	401	4	definitions	definition	NOUN
cblr-14237	401	5	the	the	DET
cblr-14237	401	6	base	base	NOUN
cblr-14237	401	7	-	-	PUNCT
cblr-14237	401	8	rate	rate	NOUN
cblr-14237	401	9	identity	identity	NOUN
cblr-14237	401	10	implies	imply	VERB
cblr-14237	401	11	that	that	SCONJ
cblr-14237	401	12	lawmakers	lawmaker	NOUN
cblr-14237	401	13	can	can	AUX
cblr-14237	401	14	make	make	VERB
cblr-14237	401	15	trade	trade	NOUN
cblr-14237	401	16	-	-	PUNCT
cblr-14237	401	17	offs	off	NOUN
cblr-14237	401	18	between	between	ADP
cblr-14237	401	19	the	the	DET
cblr-14237	401	20	legal	legal	ADJ
cblr-14237	401	21	definitions	definition	NOUN
cblr-14237	401	22	of	of	ADP
cblr-14237	401	23	the	the	DET
cblr-14237	401	24	tax	tax	NOUN
cblr-14237	401	25	base	base	NOUN
cblr-14237	401	26	and	and	CCONJ
cblr-14237	401	27	tax	tax	NOUN
cblr-14237	401	28	rates	rate	NOUN
cblr-14237	401	29	under	under	ADP
cblr-14237	401	30	a	a	DET
cblr-14237	401	31	revenue	revenue	NOUN
cblr-14237	401	32	constraint	constraint	NOUN
cblr-14237	401	33	without	without	ADP
cblr-14237	401	34	triggering	trigger	VERB
cblr-14237	401	35	the	the	DET
cblr-14237	401	36	conventional	conventional	ADJ
cblr-14237	401	37	economic	economic	ADJ
cblr-14237	401	38	consequences	consequence	NOUN
cblr-14237	401	39	associated	associate	VERB
cblr-14237	401	40	with	with	ADP
cblr-14237	401	41	such	such	ADJ
cblr-14237	401	42	changes	change	NOUN
cblr-14237	401	43	.	.	PUNCT
cblr-14237	402	1	as	as	SCONJ
cblr-14237	402	2	emphasized	emphasize	VERB
cblr-14237	402	3	by	by	ADP
cblr-14237	402	4	the	the	DET
cblr-14237	402	5	sufficient	sufficient	ADJ
cblr-14237	402	6	statistics	statistic	NOUN
cblr-14237	402	7	movement	movement	NOUN
cblr-14237	402	8	in	in	ADP
cblr-14237	402	9	economics	economic	NOUN
cblr-14237	402	10	,	,	PUNCT
cblr-14237	402	11	the	the	DET
cblr-14237	402	12	crucial	crucial	ADJ
cblr-14237	402	13	variable	variable	NOUN
cblr-14237	402	14	for	for	ADP
cblr-14237	402	15	taxpayers	taxpayer	NOUN
cblr-14237	402	16	’	'	PUNCT
cblr-14237	402	17	behavior	behavior	NOUN
cblr-14237	402	18	is	be	AUX
cblr-14237	402	19	their	their	PRON
cblr-14237	402	20	ultimate	ultimate	ADJ
cblr-14237	402	21	tax	tax	NOUN
cblr-14237	402	22	liability	liability	NOUN
cblr-14237	402	23	,	,	PUNCT
cblr-14237	402	24	as	as	ADV
cblr-14237	402	25	well	well	ADV
cblr-14237	402	26	as	as	ADP
cblr-14237	402	27	effective	effective	ADJ
cblr-14237	402	28	marginal	marginal	ADJ
cblr-14237	402	29	rates	rate	NOUN
cblr-14237	402	30	(	(	PUNCT
cblr-14237	402	31	that	that	PRON
cblr-14237	402	32	is	is	ADV
cblr-14237	402	33	,	,	PUNCT
cblr-14237	402	34	how	how	SCONJ
cblr-14237	402	35	taxpayers	taxpayer	NOUN
cblr-14237	402	36	’	'	PUNCT
cblr-14237	402	37	tax	tax	NOUN
cblr-14237	402	38	liability	liability	NOUN
cblr-14237	402	39	changes	change	NOUN
cblr-14237	402	40	with	with	ADP
cblr-14237	402	41	behavior	behavior	NOUN
cblr-14237	402	42	)	)	PUNCT
cblr-14237	402	43	.	.	PUNCT
cblr-14237	403	1	legal	legal	ADJ
cblr-14237	403	2	definitions	definition	NOUN
cblr-14237	403	3	may	may	AUX
cblr-14237	403	4	or	or	CCONJ
cblr-14237	403	5	may	may	AUX
cblr-14237	403	6	not	not	PART
cblr-14237	403	7	affect	affect	VERB
cblr-14237	403	8	these	these	DET
cblr-14237	403	9	variables	variable	NOUN
cblr-14237	403	10	.	.	PUNCT
cblr-14237	403	11	consider	consider	VERB
cblr-14237	403	12	a	a	DET
cblr-14237	403	13	taxing	tax	VERB
cblr-14237	403	14	authority	authority	NOUN
cblr-14237	403	15	that	that	PRON
cblr-14237	403	16	requires	require	VERB
cblr-14237	403	17	$	$	SYM
cblr-14237	403	18	1	1	NUM
cblr-14237	403	19	million	million	NUM
cblr-14237	403	20	in	in	ADP
cblr-14237	403	21	tax	tax	NOUN
cblr-14237	403	22	revenue	revenue	NOUN
cblr-14237	403	23	.	.	PUNCT
cblr-14237	404	1	if	if	SCONJ
cblr-14237	404	2	the	the	DET
cblr-14237	404	3	relevant	relevant	ADJ
cblr-14237	404	4	tax	tax	NOUN
cblr-14237	404	5	base	base	NOUN
cblr-14237	404	6	is	be	AUX
cblr-14237	404	7	$	$	SYM
cblr-14237	404	8	5	5	NUM
cblr-14237	404	9	million	million	NUM
cblr-14237	404	10	across	across	ADP
cblr-14237	404	11	all	all	DET
cblr-14237	404	12	taxpayers	taxpayer	NOUN
cblr-14237	404	13	,	,	PUNCT
cblr-14237	404	14	then	then	ADV
cblr-14237	404	15	average	average	ADJ
cblr-14237	404	16	tax	tax	NOUN
cblr-14237	404	17	rates	rate	NOUN
cblr-14237	404	18	—	—	PUNCT
cblr-14237	404	19	again	again	ADV
cblr-14237	404	20	,	,	PUNCT
cblr-14237	404	21	across	across	ADP
cblr-14237	404	22	all	all	DET
cblr-14237	404	23	taxpayers	taxpayer	NOUN
cblr-14237	404	24	—	—	PUNCT
cblr-14237	404	25	must	must	AUX
cblr-14237	404	26	be	be	AUX
cblr-14237	404	27	20	20	NUM
cblr-14237	404	28	%	%	NOUN
cblr-14237	404	29	.	.	PUNCT
cblr-14237	405	1	doubling	double	VERB
cblr-14237	405	2	the	the	DET
cblr-14237	405	3	tax	tax	NOUN
cblr-14237	405	4	base	base	NOUN
cblr-14237	405	5	to	to	ADP
cblr-14237	405	6	$	$	SYM
cblr-14237	405	7	10	10	NUM
cblr-14237	405	8	million	million	NUM
cblr-14237	405	9	permits	permit	VERB
cblr-14237	405	10	a	a	DET
cblr-14237	405	11	halving	halving	NOUN
cblr-14237	405	12	of	of	ADP
cblr-14237	405	13	rates	rate	NOUN
cblr-14237	405	14	to	to	ADP
cblr-14237	405	15	10	10	NUM
cblr-14237	405	16	%	%	NOUN
cblr-14237	405	17	;	;	PUNCT
cblr-14237	405	18	conversely	conversely	ADV
cblr-14237	405	19	,	,	PUNCT
cblr-14237	405	20	halving	halve	VERB
cblr-14237	405	21	the	the	DET
cblr-14237	405	22	tax	tax	NOUN
cblr-14237	405	23	base	base	NOUN
cblr-14237	405	24	to	to	ADP
cblr-14237	405	25	$	$	SYM
cblr-14237	405	26	2.5	2.5	NUM
cblr-14237	405	27	million	million	NUM
cblr-14237	405	28	implies	imply	VERB
cblr-14237	405	29	a	a	DET
cblr-14237	405	30	doubling	doubling	NOUN
cblr-14237	405	31	of	of	ADP
cblr-14237	405	32	rates	rate	NOUN
cblr-14237	405	33	to	to	ADP
cblr-14237	405	34	40%.102	40%.102	NUM
cblr-14237	405	35	each	each	DET
cblr-14237	405	36	100	100	NUM
cblr-14237	405	37	see	see	VERB
cblr-14237	405	38	raj	raj	PROPN
cblr-14237	405	39	chetty	chetty	PROPN
cblr-14237	405	40	,	,	PUNCT
cblr-14237	405	41	sufficient	sufficient	ADJ
cblr-14237	405	42	statistics	statistic	NOUN
cblr-14237	405	43	for	for	ADP
cblr-14237	405	44	welfare	welfare	NOUN
cblr-14237	405	45	analysis	analysis	NOUN
cblr-14237	405	46	:	:	PUNCT
cblr-14237	405	47	a	a	DET
cblr-14237	405	48	bridge	bridge	NOUN
cblr-14237	405	49	between	between	ADP
cblr-14237	405	50	structural	structural	ADJ
cblr-14237	405	51	and	and	CCONJ
cblr-14237	405	52	reduced	reduced	ADJ
cblr-14237	405	53	-	-	PUNCT
cblr-14237	405	54	form	form	NOUN
cblr-14237	405	55	methods	method	NOUN
cblr-14237	405	56	,	,	PUNCT
cblr-14237	405	57	1	1	NUM
cblr-14237	405	58	ann	ann	PROPN
cblr-14237	405	59	.	.	PUNCT
cblr-14237	406	1	rev	rev	PROPN
cblr-14237	406	2	.	.	PROPN
cblr-14237	406	3	econ	econ	PROPN
cblr-14237	406	4	.	.	PUNCT
cblr-14237	407	1	451	451	NUM
cblr-14237	407	2	,	,	PUNCT
cblr-14237	407	3	452	452	NUM
cblr-14237	407	4	,	,	PUNCT
cblr-14237	407	5	454	454	NUM
cblr-14237	407	6	(	(	PUNCT
cblr-14237	407	7	2009	2009	NUM
cblr-14237	407	8	)	)	PUNCT
cblr-14237	407	9	;	;	PUNCT
cblr-14237	407	10	see	see	VERB
cblr-14237	407	11	also	also	ADV
cblr-14237	407	12	dmitry	dmitry	PROPN
cblr-14237	407	13	taubinsky	taubinsky	PROPN
cblr-14237	407	14	&	&	CCONJ
cblr-14237	407	15	alex	alex	PROPN
cblr-14237	407	16	rees	rees	PROPN
cblr-14237	407	17	-	-	PUNCT
cblr-14237	407	18	jones	jones	PROPN
cblr-14237	407	19	,	,	PUNCT
cblr-14237	407	20	attention	attention	NOUN
cblr-14237	407	21	variation	variation	NOUN
cblr-14237	407	22	and	and	CCONJ
cblr-14237	407	23	welfare	welfare	NOUN
cblr-14237	407	24	:	:	PUNCT
cblr-14237	407	25	theory	theory	NOUN
cblr-14237	407	26	and	and	CCONJ
cblr-14237	407	27	evidence	evidence	NOUN
cblr-14237	407	28	from	from	ADP
cblr-14237	407	29	a	a	DET
cblr-14237	407	30	tax	tax	NOUN
cblr-14237	407	31	salience	salience	NOUN
cblr-14237	407	32	experiment	experiment	NOUN
cblr-14237	407	33	,	,	PUNCT
cblr-14237	407	34	85	85	NUM
cblr-14237	407	35	rev	rev	X
cblr-14237	407	36	.	.	PROPN
cblr-14237	407	37	econ	econ	PROPN
cblr-14237	407	38	.	.	PUNCT
cblr-14237	407	39	stud	stud	PROPN
cblr-14237	407	40	.	.	PUNCT
cblr-14237	408	1	2462	2462	NUM
cblr-14237	408	2	,	,	PUNCT
cblr-14237	408	3	2462–64	2462–64	NUM
cblr-14237	408	4	(	(	PUNCT
cblr-14237	408	5	2018	2018	NUM
cblr-14237	408	6	)	)	PUNCT
cblr-14237	408	7	.	.	PUNCT
cblr-14237	409	1	101	101	NUM
cblr-14237	409	2	see	see	VERB
cblr-14237	409	3	david	david	PROPN
cblr-14237	409	4	a.	a.	PROPN
cblr-14237	409	5	weisbach	weisbach	PROPN
cblr-14237	409	6	,	,	PUNCT
cblr-14237	409	7	daniel	daniel	PROPN
cblr-14237	409	8	j.	j.	PROPN
cblr-14237	409	9	hemel	hemel	PROPN
cblr-14237	409	10	&	&	CCONJ
cblr-14237	409	11	jennifer	jennifer	PROPN
cblr-14237	409	12	nou	nou	PROPN
cblr-14237	409	13	,	,	PUNCT
cblr-14237	409	14	the	the	DET
cblr-14237	409	15	marginal	marginal	ADJ
cblr-14237	409	16	revenue	revenue	NOUN
cblr-14237	409	17	rule	rule	NOUN
cblr-14237	409	18	in	in	ADP
cblr-14237	409	19	cost	cost	NOUN
cblr-14237	409	20	-	-	PUNCT
cblr-14237	409	21	benefit	benefit	NOUN
cblr-14237	409	22	analysis	analysis	NOUN
cblr-14237	409	23	,	,	PUNCT
cblr-14237	409	24	160	160	NUM
cblr-14237	409	25	tax	tax	NOUN
cblr-14237	409	26	notes	note	NOUN
cblr-14237	409	27	1507	1507	NUM
cblr-14237	409	28	,	,	PUNCT
cblr-14237	409	29	1507	1507	NUM
cblr-14237	409	30	(	(	PUNCT
cblr-14237	409	31	2018	2018	NUM
cblr-14237	409	32	)	)	PUNCT
cblr-14237	409	33	.	.	PUNCT
cblr-14237	410	1	102	102	NUM
cblr-14237	410	2	see	see	VERB
cblr-14237	410	3	james	james	PROPN
cblr-14237	410	4	repetti	repetti	PROPN
cblr-14237	410	5	,	,	PUNCT
cblr-14237	410	6	the	the	DET
cblr-14237	410	7	uneasy	uneasy	ADJ
cblr-14237	410	8	case	case	NOUN
cblr-14237	410	9	for	for	ADP
cblr-14237	410	10	a	a	DET
cblr-14237	410	11	comprehensive	comprehensive	ADJ
cblr-14237	410	12	tax	tax	NOUN
cblr-14237	410	13	base	base	NOUN
cblr-14237	410	14	1	1	NUM
cblr-14237	410	15	,	,	PUNCT
cblr-14237	410	16	14	14	NUM
cblr-14237	410	17	(	(	PUNCT
cblr-14237	410	18	b.c	b.c	PROPN
cblr-14237	410	19	.	.	PROPN
cblr-14237	410	20	l.	l.	PROPN
cblr-14237	410	21	sch	sch	PROPN
cblr-14237	410	22	.	.	PUNCT
cblr-14237	411	1	legal	legal	ADJ
cblr-14237	411	2	stud	stud	NOUN
cblr-14237	411	3	.	.	PUNCT
cblr-14237	412	1	rsch	rsch	NOUN
cblr-14237	412	2	.	.	PUNCT
cblr-14237	413	1	paper	paper	NOUN
cblr-14237	413	2	ser	ser	PROPN
cblr-14237	413	3	.	.	PROPN
cblr-14237	413	4	99	99	NUM
cblr-14237	413	5	,	,	PUNCT
cblr-14237	413	6	2006	2006	NUM
cblr-14237	413	7	)	)	PUNCT
cblr-14237	413	8	.	.	PUNCT
cblr-14237	414	1	repetti	repetti	PROPN
cblr-14237	414	2	points	point	VERB
cblr-14237	414	3	out	out	ADP
cblr-14237	414	4	that	that	SCONJ
cblr-14237	414	5	these	these	DET
cblr-14237	414	6	rates	rate	NOUN
cblr-14237	414	7	are	be	AUX
cblr-14237	414	8	tax	tax	NOUN
cblr-14237	414	9	-	-	PUNCT
cblr-14237	414	10	inclusive	inclusive	NOUN
cblr-14237	414	11	,	,	PUNCT
cblr-14237	414	12	which	which	PRON
cblr-14237	414	13	is	be	AUX
cblr-14237	414	14	a	a	DET
cblr-14237	414	15	typical	typical	ADJ
cblr-14237	414	16	formulation	formulation	NOUN
cblr-14237	414	17	for	for	ADP
cblr-14237	414	18	income	income	NOUN
cblr-14237	414	19	no	no	NOUN
cblr-14237	414	20	.	.	NOUN
cblr-14237	414	21	2	2	NUM
cblr-14237	414	22	]	]	PUNCT
cblr-14237	414	23	transforming	transform	VERB
cblr-14237	414	24	tax	tax	NOUN
cblr-14237	414	25	expenditures	expenditure	NOUN
cblr-14237	414	26	643	643	NUM
cblr-14237	414	27	system	system	NOUN
cblr-14237	414	28	raises	raise	VERB
cblr-14237	414	29	the	the	DET
cblr-14237	414	30	same	same	ADJ
cblr-14237	414	31	amount	amount	NOUN
cblr-14237	414	32	of	of	ADP
cblr-14237	414	33	revenue	revenue	NOUN
cblr-14237	414	34	.	.	PUNCT
cblr-14237	415	1	to	to	ADP
cblr-14237	415	2	the	the	DET
cblr-14237	415	3	extent	extent	NOUN
cblr-14237	415	4	that	that	SCONJ
cblr-14237	415	5	these	these	DET
cblr-14237	415	6	operations	operation	NOUN
cblr-14237	415	7	also	also	ADV
cblr-14237	415	8	apply	apply	VERB
cblr-14237	415	9	to	to	ADP
cblr-14237	415	10	each	each	DET
cblr-14237	415	11	taxpayer	taxpayer	NOUN
cblr-14237	415	12	individually,103	individually,103	NOUN
cblr-14237	415	13	these	these	DET
cblr-14237	415	14	taxes	taxis	NOUN
cblr-14237	415	15	are	be	AUX
cblr-14237	415	16	homologous	homologous	ADJ
cblr-14237	415	17	in	in	ADP
cblr-14237	415	18	their	their	PRON
cblr-14237	415	19	economic	economic	ADJ
cblr-14237	415	20	consequences	consequence	NOUN
cblr-14237	415	21	.	.	PUNCT
cblr-14237	416	1	from	from	ADP
cblr-14237	416	2	a	a	DET
cblr-14237	416	3	neoclassical	neoclassical	ADJ
cblr-14237	416	4	perspective	perspective	NOUN
cblr-14237	416	5	,	,	PUNCT
cblr-14237	416	6	none	none	NOUN
cblr-14237	416	7	of	of	ADP
cblr-14237	416	8	these	these	DET
cblr-14237	416	9	taxes	taxis	NOUN
cblr-14237	416	10	affects	affect	VERB
cblr-14237	416	11	behavior	behavior	NOUN
cblr-14237	416	12	more	more	ADV
cblr-14237	416	13	or	or	CCONJ
cblr-14237	416	14	less	less	ADJ
cblr-14237	416	15	than	than	ADP
cblr-14237	416	16	the	the	DET
cblr-14237	416	17	others	other	NOUN
cblr-14237	416	18	.	.	PUNCT
cblr-14237	417	1	setting	set	VERB
cblr-14237	417	2	aside	aside	ADP
cblr-14237	417	3	administrative	administrative	ADJ
cblr-14237	417	4	costs,104	costs,104	PROPN
cblr-14237	418	1	both	both	DET
cblr-14237	418	2	alternatives	alternative	NOUN
cblr-14237	418	3	impose	impose	VERB
cblr-14237	418	4	the	the	DET
cblr-14237	418	5	same	same	ADJ
cblr-14237	418	6	real	real	ADJ
cblr-14237	418	7	burden	burden	NOUN
cblr-14237	418	8	as	as	ADP
cblr-14237	418	9	the	the	DET
cblr-14237	418	10	original	original	ADJ
cblr-14237	418	11	tax	tax	NOUN
cblr-14237	418	12	,	,	PUNCT
cblr-14237	418	13	as	as	ADV
cblr-14237	418	14	well	well	ADV
cblr-14237	418	15	as	as	ADP
cblr-14237	418	16	the	the	DET
cblr-14237	418	17	same	same	ADJ
cblr-14237	418	18	marginal	marginal	ADJ
cblr-14237	418	19	rates	rate	NOUN
cblr-14237	418	20	.	.	PUNCT
cblr-14237	419	1	although	although	SCONJ
cblr-14237	419	2	the	the	DET
cblr-14237	419	3	same	same	ADJ
cblr-14237	419	4	economically	economically	ADV
cblr-14237	419	5	,	,	PUNCT
cblr-14237	419	6	these	these	DET
cblr-14237	419	7	three	three	NUM
cblr-14237	419	8	tax	tax	NOUN
cblr-14237	419	9	systems	system	NOUN
cblr-14237	419	10	appear	appear	VERB
cblr-14237	419	11	nominally	nominally	ADV
cblr-14237	419	12	different	different	ADJ
cblr-14237	419	13	when	when	SCONJ
cblr-14237	419	14	complying	comply	VERB
cblr-14237	419	15	with	with	ADP
cblr-14237	419	16	the	the	DET
cblr-14237	419	17	tax	tax	NOUN
cblr-14237	419	18	reform	reform	NOUN
cblr-14237	419	19	mantra	mantra	NOUN
cblr-14237	419	20	of	of	ADP
cblr-14237	419	21	“	"	PUNCT
cblr-14237	419	22	broad	broad	ADJ
cblr-14237	419	23	base	base	NOUN
cblr-14237	419	24	,	,	PUNCT
cblr-14237	419	25	low	low	ADJ
cblr-14237	419	26	rates	rate	NOUN
cblr-14237	419	27	.	.	PUNCT
cblr-14237	419	28	”	"	PUNCT
cblr-14237	420	1	indeed	indeed	ADV
cblr-14237	420	2	,	,	PUNCT
cblr-14237	420	3	these	these	DET
cblr-14237	420	4	changes	change	NOUN
cblr-14237	420	5	could	could	AUX
cblr-14237	420	6	be	be	AUX
cblr-14237	420	7	strictly	strictly	ADV
cblr-14237	420	8	legal	legal	ADJ
cblr-14237	420	9	(	(	PUNCT
cblr-14237	420	10	or	or	CCONJ
cblr-14237	420	11	formal	formal	ADJ
cblr-14237	420	12	)	)	PUNCT
cblr-14237	420	13	in	in	ADP
cblr-14237	420	14	nature	nature	NOUN
cblr-14237	420	15	:	:	PUNCT
cblr-14237	420	16	lawmakers	lawmaker	NOUN
cblr-14237	420	17	could	could	AUX
cblr-14237	420	18	finance	finance	VERB
cblr-14237	420	19	a	a	DET
cblr-14237	420	20	blanket	blanket	NOUN
cblr-14237	420	21	50	50	NUM
cblr-14237	420	22	%	%	NOUN
cblr-14237	420	23	rate	rate	NOUN
cblr-14237	420	24	reduction	reduction	NOUN
cblr-14237	420	25	by	by	ADP
cblr-14237	420	26	counting	count	VERB
cblr-14237	420	27	every	every	DET
cblr-14237	420	28	dollar	dollar	NOUN
cblr-14237	420	29	of	of	ADP
cblr-14237	420	30	current	current	ADJ
cblr-14237	420	31	income	income	NOUN
cblr-14237	420	32	twice	twice	ADV
cblr-14237	420	33	,	,	PUNCT
cblr-14237	420	34	or	or	CCONJ
cblr-14237	420	35	a	a	DET
cblr-14237	420	36	50	50	NUM
cblr-14237	420	37	%	%	NOUN
cblr-14237	420	38	rate	rate	NOUN
cblr-14237	420	39	increase	increase	NOUN
cblr-14237	420	40	by	by	ADP
cblr-14237	420	41	counting	count	VERB
cblr-14237	420	42	only	only	ADV
cblr-14237	420	43	half	half	NOUN
cblr-14237	420	44	of	of	ADP
cblr-14237	420	45	each	each	DET
cblr-14237	420	46	dollar	dollar	NOUN
cblr-14237	420	47	of	of	ADP
cblr-14237	420	48	income	income	NOUN
cblr-14237	420	49	.	.	PUNCT
cblr-14237	421	1	these	these	DET
cblr-14237	421	2	numeric	numeric	ADJ
cblr-14237	421	3	equivalencies	equivalencie	NOUN
cblr-14237	421	4	underlie	underlie	VERB
cblr-14237	421	5	the	the	DET
cblr-14237	421	6	idea	idea	NOUN
cblr-14237	421	7	of	of	ADP
cblr-14237	421	8	base	base	ADJ
cblr-14237	421	9	-	-	PUNCT
cblr-14237	421	10	rate	rate	NOUN
cblr-14237	421	11	transformations	transformation	NOUN
cblr-14237	421	12	.	.	PUNCT
cblr-14237	422	1	more	more	ADV
cblr-14237	422	2	formally	formally	ADV
cblr-14237	422	3	,	,	PUNCT
cblr-14237	422	4	for	for	ADP
cblr-14237	422	5	any	any	DET
cblr-14237	422	6	tax	tax	NOUN
cblr-14237	422	7	system	system	NOUN
cblr-14237	422	8	with	with	ADP
cblr-14237	422	9	a	a	DET
cblr-14237	422	10	legally	legally	ADV
cblr-14237	422	11	defined	define	VERB
cblr-14237	422	12	base	base	NOUN
cblr-14237	422	13	of	of	ADP
cblr-14237	422	14	b	b	NOUN
cblr-14237	422	15	and	and	CCONJ
cblr-14237	422	16	rates	rate	NOUN
cblr-14237	422	17	of	of	ADP
cblr-14237	422	18	r	r	NOUN
cblr-14237	422	19	,	,	PUNCT
cblr-14237	422	20	there	there	PRON
cblr-14237	422	21	are	be	VERB
cblr-14237	422	22	any	any	DET
cblr-14237	422	23	number	number	NOUN
cblr-14237	422	24	of	of	ADP
cblr-14237	422	25	alternative	alternative	ADJ
cblr-14237	422	26	tax	tax	NOUN
cblr-14237	422	27	systems	system	NOUN
cblr-14237	422	28	with	with	ADP
cblr-14237	422	29	bases	basis	NOUN
cblr-14237	422	30	of	of	ADP
cblr-14237	422	31	b′	b′	NUM
cblr-14237	422	32	and	and	CCONJ
cblr-14237	422	33	rates	rate	NOUN
cblr-14237	422	34	of	of	ADP
cblr-14237	422	35	r′	r′	PROPN
cblr-14237	422	36	that	that	PRON
cblr-14237	422	37	impose	impose	VERB
cblr-14237	422	38	the	the	DET
cblr-14237	422	39	same	same	ADJ
cblr-14237	422	40	economic	economic	ADJ
cblr-14237	422	41	burden	burden	NOUN
cblr-14237	422	42	as	as	ADP
cblr-14237	422	43	the	the	DET
cblr-14237	422	44	initial	initial	ADJ
cblr-14237	422	45	tax	tax	NOUN
cblr-14237	422	46	system	system	NOUN
cblr-14237	422	47	.	.	PUNCT
cblr-14237	423	1	the	the	DET
cblr-14237	423	2	operation	operation	NOUN
cblr-14237	423	3	of	of	ADP
cblr-14237	423	4	these	these	DET
cblr-14237	423	5	types	type	NOUN
cblr-14237	423	6	of	of	ADP
cblr-14237	423	7	base	base	NOUN
cblr-14237	423	8	-	-	PUNCT
cblr-14237	423	9	rate	rate	NOUN
cblr-14237	423	10	transformations	transformation	NOUN
cblr-14237	423	11	is	be	AUX
cblr-14237	423	12	explored	explore	VERB
cblr-14237	423	13	more	more	ADV
cblr-14237	423	14	concretely	concretely	ADV
cblr-14237	423	15	in	in	ADP
cblr-14237	423	16	part	part	PROPN
cblr-14237	423	17	iii	iii	PROPN
cblr-14237	423	18	.	.	PUNCT
cblr-14237	423	19	b.	b.	PROPN
cblr-14237	424	1	the	the	DET
cblr-14237	424	2	base	base	NOUN
cblr-14237	424	3	-	-	PUNCT
cblr-14237	424	4	rate	rate	NOUN
cblr-14237	424	5	identity	identity	NOUN
cblr-14237	424	6	in	in	ADP
cblr-14237	424	7	action	action	NOUN
cblr-14237	424	8	lawmakers	lawmaker	NOUN
cblr-14237	424	9	already	already	ADV
cblr-14237	424	10	leverage	leverage	VERB
cblr-14237	424	11	the	the	DET
cblr-14237	424	12	base	base	NOUN
cblr-14237	424	13	-	-	PUNCT
cblr-14237	424	14	rate	rate	NOUN
cblr-14237	424	15	identity	identity	NOUN
cblr-14237	424	16	to	to	PART
cblr-14237	424	17	construct	construct	VERB
cblr-14237	424	18	tax	tax	NOUN
cblr-14237	424	19	instruments	instrument	NOUN
cblr-14237	424	20	.	.	PUNCT
cblr-14237	425	1	this	this	DET
cblr-14237	425	2	part	part	NOUN
cblr-14237	425	3	illustrates	illustrate	VERB
cblr-14237	425	4	the	the	DET
cblr-14237	425	5	base	base	NOUN
cblr-14237	425	6	-	-	PUNCT
cblr-14237	425	7	rate	rate	NOUN
cblr-14237	425	8	identity	identity	NOUN
cblr-14237	425	9	through	through	ADP
cblr-14237	425	10	several	several	ADJ
cblr-14237	425	11	examples	example	NOUN
cblr-14237	425	12	in	in	ADP
cblr-14237	425	13	which	which	PRON
cblr-14237	425	14	base	base	NOUN
cblr-14237	425	15	adjustments	adjustment	NOUN
cblr-14237	425	16	are	be	AUX
cblr-14237	425	17	used	use	VERB
cblr-14237	425	18	to	to	PART
cblr-14237	425	19	indirectly	indirectly	ADV
cblr-14237	425	20	specify	specify	VERB
cblr-14237	425	21	effective	effective	ADJ
cblr-14237	425	22	rates	rate	NOUN
cblr-14237	425	23	.	.	PUNCT
cblr-14237	426	1	these	these	DET
cblr-14237	426	2	examples	example	NOUN
cblr-14237	426	3	taxes	taxis	NOUN
cblr-14237	426	4	.	.	PUNCT
cblr-14237	427	1	i	i	PRON
cblr-14237	427	2	d.	d.	VERB
cblr-14237	427	3	the	the	DET
cblr-14237	427	4	tax	tax	NOUN
cblr-14237	427	5	-	-	PUNCT
cblr-14237	427	6	exclusive	exclusive	ADJ
cblr-14237	427	7	rates	rate	NOUN
cblr-14237	427	8	—	—	PUNCT
cblr-14237	427	9	more	more	ADV
cblr-14237	427	10	relevant	relevant	ADJ
cblr-14237	427	11	when	when	SCONJ
cblr-14237	427	12	calculating	calculate	VERB
cblr-14237	427	13	economic	economic	ADJ
cblr-14237	427	14	factors	factor	NOUN
cblr-14237	427	15	such	such	ADJ
cblr-14237	427	16	as	as	ADP
cblr-14237	427	17	excess	excess	ADJ
cblr-14237	427	18	burden	burden	NOUN
cblr-14237	427	19	or	or	CCONJ
cblr-14237	427	20	deadweight	deadweight	NOUN
cblr-14237	427	21	loss	loss	NOUN
cblr-14237	427	22	—	—	PUNCT
cblr-14237	427	23	are	be	AUX
cblr-14237	427	24	25	25	NUM
cblr-14237	427	25	%	%	NOUN
cblr-14237	427	26	,	,	PUNCT
cblr-14237	427	27	11.1	11.1	NUM
cblr-14237	427	28	%	%	NOUN
cblr-14237	427	29	,	,	PUNCT
cblr-14237	427	30	and	and	CCONJ
cblr-14237	427	31	66.7	66.7	NUM
cblr-14237	427	32	%	%	NOUN
cblr-14237	427	33	,	,	PUNCT
cblr-14237	427	34	respectively	respectively	ADV
cblr-14237	427	35	.	.	PUNCT
cblr-14237	428	1	i	i	PRON
cblr-14237	428	2	d.	d.	PROPN
cblr-14237	428	3	;	;	PUNCT
cblr-14237	428	4	see	see	VERB
cblr-14237	428	5	also	also	ADV
cblr-14237	428	6	andrews	andrews	PROPN
cblr-14237	428	7	,	,	PUNCT
cblr-14237	428	8	supra	supra	PROPN
cblr-14237	428	9	note	note	PROPN
cblr-14237	428	10	93	93	NUM
cblr-14237	428	11	,	,	PUNCT
cblr-14237	428	12	at	at	ADP
cblr-14237	428	13	1114	1114	NUM
cblr-14237	428	14	n.2	n.2	NOUN
cblr-14237	428	15	,	,	PUNCT
cblr-14237	428	16	1119	1119	NUM
cblr-14237	428	17	n.10	n.10	ADP
cblr-14237	428	18	(	(	PUNCT
cblr-14237	428	19	comparing	compare	VERB
cblr-14237	428	20	tax	tax	NOUN
cblr-14237	428	21	-	-	PUNCT
cblr-14237	428	22	inclusive	inclusive	ADJ
cblr-14237	428	23	and	and	CCONJ
cblr-14237	428	24	tax	tax	NOUN
cblr-14237	428	25	-	-	PUNCT
cblr-14237	428	26	exclusive	exclusive	ADJ
cblr-14237	428	27	rates	rate	NOUN
cblr-14237	428	28	for	for	ADP
cblr-14237	428	29	income	income	NOUN
cblr-14237	428	30	and	and	CCONJ
cblr-14237	428	31	cash	cash	NOUN
cblr-14237	428	32	-	-	PUNCT
cblr-14237	428	33	flow	flow	NOUN
cblr-14237	428	34	consumption	consumption	NOUN
cblr-14237	428	35	taxes	taxis	NOUN
cblr-14237	428	36	)	)	PUNCT
cblr-14237	428	37	.	.	PUNCT
cblr-14237	429	1	103	103	NUM
cblr-14237	429	2	that	that	PRON
cblr-14237	429	3	is	be	AUX
cblr-14237	429	4	,	,	PUNCT
cblr-14237	429	5	each	each	DET
cblr-14237	429	6	taxpayer	taxpayer	NOUN
cblr-14237	429	7	’s	’s	PART
cblr-14237	429	8	share	share	NOUN
cblr-14237	429	9	of	of	ADP
cblr-14237	429	10	the	the	DET
cblr-14237	429	11	base	base	NOUN
cblr-14237	429	12	is	be	AUX
cblr-14237	429	13	doubled	double	VERB
cblr-14237	429	14	or	or	CCONJ
cblr-14237	429	15	halved	halve	VERB
cblr-14237	429	16	,	,	PUNCT
cblr-14237	429	17	and	and	CCONJ
cblr-14237	429	18	their	their	PRON
cblr-14237	429	19	applicable	applicable	ADJ
cblr-14237	429	20	rate	rate	NOUN
cblr-14237	429	21	receives	receive	VERB
cblr-14237	429	22	the	the	DET
cblr-14237	429	23	reverse	reverse	ADJ
cblr-14237	429	24	treatment	treatment	NOUN
cblr-14237	429	25	.	.	PUNCT
cblr-14237	430	1	104	104	NUM
cblr-14237	430	2	in	in	ADP
cblr-14237	430	3	this	this	DET
cblr-14237	430	4	example	example	NOUN
cblr-14237	430	5	,	,	PUNCT
cblr-14237	430	6	the	the	DET
cblr-14237	430	7	alternative	alternative	ADJ
cblr-14237	430	8	systems	system	NOUN
cblr-14237	430	9	impose	impose	VERB
cblr-14237	430	10	incremental	incremental	ADJ
cblr-14237	430	11	administrative	administrative	ADJ
cblr-14237	430	12	costs	cost	NOUN
cblr-14237	430	13	of	of	ADP
cblr-14237	430	14	an	an	DET
cblr-14237	430	15	entirely	entirely	ADV
cblr-14237	430	16	computational	computational	ADJ
cblr-14237	430	17	nature	nature	NOUN
cblr-14237	430	18	.	.	PUNCT
cblr-14237	431	1	these	these	DET
cblr-14237	431	2	incremental	incremental	ADJ
cblr-14237	431	3	costs	cost	NOUN
cblr-14237	431	4	are	be	AUX
cblr-14237	431	5	likely	likely	ADV
cblr-14237	431	6	trivial	trivial	ADJ
cblr-14237	431	7	.	.	PUNCT
cblr-14237	432	1	see	see	VERB
cblr-14237	432	2	kathleen	kathleen	PROPN
cblr-14237	432	3	delaney	delaney	PROPN
cblr-14237	432	4	thomas	thomas	PROPN
cblr-14237	432	5	,	,	PUNCT
cblr-14237	432	6	the	the	DET
cblr-14237	432	7	psychic	psychic	ADJ
cblr-14237	432	8	cost	cost	NOUN
cblr-14237	432	9	of	of	ADP
cblr-14237	432	10	tax	tax	NOUN
cblr-14237	432	11	evasion	evasion	NOUN
cblr-14237	432	12	,	,	PUNCT
cblr-14237	432	13	b.c	b.c	PROPN
cblr-14237	432	14	.	.	PROPN
cblr-14237	432	15	l.	l.	PROPN
cblr-14237	432	16	rev	rev	PROPN
cblr-14237	432	17	.	.	PROPN
cblr-14237	432	18	617	617	NUM
cblr-14237	432	19	,	,	PUNCT
cblr-14237	432	20	617	617	NUM
cblr-14237	432	21	(	(	PUNCT
cblr-14237	432	22	2015	2015	NUM
cblr-14237	432	23	)	)	PUNCT
cblr-14237	432	24	.	.	PUNCT
cblr-14237	433	1	644	644	NUM
cblr-14237	433	2	columbia	columbia	PROPN
cblr-14237	433	3	business	business	NOUN
cblr-14237	433	4	law	law	PROPN
cblr-14237	433	5	review	review	NOUN
cblr-14237	433	6	[	[	X
cblr-14237	433	7	vol	vol	NOUN
cblr-14237	433	8	.	.	NOUN
cblr-14237	433	9	2024	2024	NUM
cblr-14237	433	10	involve	involve	VERB
cblr-14237	433	11	classified	classified	ADJ
cblr-14237	433	12	property	property	NOUN
cblr-14237	433	13	taxes	taxis	NOUN
cblr-14237	433	14	;	;	PUNCT
cblr-14237	433	15	the	the	DET
cblr-14237	433	16	preference	preference	NOUN
cblr-14237	433	17	for	for	ADP
cblr-14237	433	18	capital	capital	NOUN
cblr-14237	433	19	gains	gain	NOUN
cblr-14237	433	20	,	,	PUNCT
cblr-14237	433	21	including	include	VERB
cblr-14237	433	22	on	on	ADP
cblr-14237	433	23	sales	sale	NOUN
cblr-14237	433	24	of	of	ADP
cblr-14237	433	25	small	small	ADJ
cblr-14237	433	26	business	business	NOUN
cblr-14237	433	27	stock	stock	NOUN
cblr-14237	433	28	in	in	ADP
cblr-14237	433	29	§	§	PROPN
cblr-14237	433	30	1202	1202	NUM
cblr-14237	433	31	;	;	PUNCT
cblr-14237	433	32	the	the	DET
cblr-14237	433	33	intermediate	intermediate	ADJ
cblr-14237	433	34	rate	rate	NOUN
cblr-14237	433	35	applicable	applicable	ADJ
cblr-14237	433	36	to	to	ADP
cblr-14237	433	37	the	the	DET
cblr-14237	433	38	recapture	recapture	NOUN
cblr-14237	433	39	of	of	ADP
cblr-14237	433	40	straight	straight	ADJ
cblr-14237	433	41	-	-	PUNCT
cblr-14237	433	42	line	line	NOUN
cblr-14237	433	43	depreciation	depreciation	NOUN
cblr-14237	433	44	for	for	ADP
cblr-14237	433	45	real	real	ADJ
cblr-14237	433	46	property	property	NOUN
cblr-14237	433	47	;	;	PUNCT
cblr-14237	433	48	and	and	CCONJ
cblr-14237	433	49	adjustments	adjustment	NOUN
cblr-14237	433	50	to	to	ADP
cblr-14237	433	51	the	the	DET
cblr-14237	433	52	corporate	corporate	ADJ
cblr-14237	433	53	dividends	dividend	NOUN
cblr-14237	433	54	received	receive	VERB
cblr-14237	433	55	deduction	deduction	NOUN
cblr-14237	433	56	in	in	ADP
cblr-14237	433	57	the	the	DET
cblr-14237	433	58	tax	tax	NOUN
cblr-14237	433	59	cuts	cut	NOUN
cblr-14237	433	60	and	and	CCONJ
cblr-14237	433	61	jobs	job	NOUN
cblr-14237	433	62	act	act	NOUN
cblr-14237	433	63	of	of	ADP
cblr-14237	433	64	2017	2017	NUM
cblr-14237	433	65	(	(	PUNCT
cblr-14237	433	66	tcja).105	tcja).105	VERB
cblr-14237	433	67	the	the	DET
cblr-14237	433	68	mechanics	mechanic	NOUN
cblr-14237	433	69	of	of	ADP
cblr-14237	433	70	these	these	DET
cblr-14237	433	71	diverse	diverse	ADJ
cblr-14237	433	72	tax	tax	NOUN
cblr-14237	433	73	instruments	instrument	NOUN
cblr-14237	433	74	are	be	AUX
cblr-14237	433	75	not	not	PART
cblr-14237	433	76	typically	typically	ADV
cblr-14237	433	77	grouped	group	VERB
cblr-14237	433	78	together	together	ADV
cblr-14237	433	79	,	,	PUNCT
cblr-14237	433	80	though	though	SCONJ
cblr-14237	433	81	they	they	PRON
cblr-14237	433	82	fit	fit	VERB
cblr-14237	433	83	the	the	DET
cblr-14237	433	84	same	same	ADJ
cblr-14237	433	85	intellectual	intellectual	ADJ
cblr-14237	433	86	paradigm	paradigm	NOUN
cblr-14237	433	87	.	.	PUNCT
cblr-14237	434	1	the	the	DET
cblr-14237	434	2	essential	essential	ADJ
cblr-14237	434	3	intuition	intuition	NOUN
cblr-14237	434	4	is	be	AUX
cblr-14237	434	5	that	that	SCONJ
cblr-14237	434	6	base	base	NOUN
cblr-14237	434	7	-	-	PUNCT
cblr-14237	434	8	rate	rate	NOUN
cblr-14237	434	9	transformations	transformation	NOUN
cblr-14237	434	10	exist	exist	VERB
cblr-14237	434	11	under	under	ADP
cblr-14237	434	12	current	current	ADJ
cblr-14237	434	13	law	law	NOUN
cblr-14237	434	14	,	,	PUNCT
cblr-14237	434	15	although	although	SCONJ
cblr-14237	434	16	they	they	PRON
cblr-14237	434	17	are	be	AUX
cblr-14237	434	18	not	not	PART
cblr-14237	434	19	typically	typically	ADV
cblr-14237	434	20	categorized	categorize	VERB
cblr-14237	434	21	as	as	ADP
cblr-14237	434	22	such	such	ADJ
cblr-14237	434	23	.	.	PUNCT
cblr-14237	435	1	1	1	X
cblr-14237	435	2	.	.	NUM
cblr-14237	435	3	classified	classify	VERB
cblr-14237	435	4	property	property	NOUN
cblr-14237	435	5	taxes	taxis	NOUN
cblr-14237	435	6	state	state	NOUN
cblr-14237	435	7	and	and	CCONJ
cblr-14237	435	8	local	local	ADJ
cblr-14237	435	9	property	property	NOUN
cblr-14237	435	10	taxes	taxis	NOUN
cblr-14237	435	11	often	often	ADV
cblr-14237	435	12	use	use	VERB
cblr-14237	435	13	base	base	NOUN
cblr-14237	435	14	adjustments	adjustment	NOUN
cblr-14237	435	15	as	as	ADP
cblr-14237	435	16	a	a	DET
cblr-14237	435	17	substitute	substitute	NOUN
cblr-14237	435	18	for	for	ADP
cblr-14237	435	19	explicit	explicit	ADJ
cblr-14237	435	20	rate	rate	NOUN
cblr-14237	435	21	changes	change	NOUN
cblr-14237	435	22	.	.	PUNCT
cblr-14237	436	1	after	after	SCONJ
cblr-14237	436	2	the	the	DET
cblr-14237	436	3	tax	tax	NOUN
cblr-14237	436	4	revolts	revolt	NOUN
cblr-14237	436	5	of	of	ADP
cblr-14237	436	6	the	the	DET
cblr-14237	436	7	1970s	1970s	NUM
cblr-14237	436	8	put	put	VERB
cblr-14237	436	9	downward	downward	ADJ
cblr-14237	436	10	pressure	pressure	NOUN
cblr-14237	436	11	on	on	ADP
cblr-14237	436	12	revenue	revenue	NOUN
cblr-14237	436	13	from	from	ADP
cblr-14237	436	14	real	real	ADJ
cblr-14237	436	15	property	property	NOUN
cblr-14237	436	16	taxes,106	taxes,106	NOUN
cblr-14237	436	17	states	state	NOUN
cblr-14237	436	18	and	and	CCONJ
cblr-14237	436	19	localities	locality	NOUN
cblr-14237	436	20	adopted	adopt	VERB
cblr-14237	436	21	classification	classification	NOUN
cblr-14237	436	22	systems	system	NOUN
cblr-14237	436	23	that	that	PRON
cblr-14237	436	24	imposed	impose	VERB
cblr-14237	436	25	different	different	ADJ
cblr-14237	436	26	tax	tax	NOUN
cblr-14237	436	27	burdens	burden	NOUN
cblr-14237	436	28	on	on	ADP
cblr-14237	436	29	different	different	ADJ
cblr-14237	436	30	categories	category	NOUN
cblr-14237	436	31	of	of	ADP
cblr-14237	436	32	real	real	ADJ
cblr-14237	436	33	property	property	NOUN
cblr-14237	436	34	.	.	PUNCT
cblr-14237	437	1	typically	typically	ADV
cblr-14237	437	2	,	,	PUNCT
cblr-14237	437	3	classification	classification	NOUN
cblr-14237	437	4	systems	system	NOUN
cblr-14237	437	5	imposed	impose	VERB
cblr-14237	437	6	higher	high	ADJ
cblr-14237	437	7	tax	tax	NOUN
cblr-14237	437	8	burdens	burden	NOUN
cblr-14237	437	9	on	on	ADP
cblr-14237	437	10	commercial	commercial	ADJ
cblr-14237	437	11	property	property	NOUN
cblr-14237	437	12	,	,	PUNCT
cblr-14237	437	13	while	while	SCONJ
cblr-14237	437	14	residential	residential	ADJ
cblr-14237	437	15	and	and	CCONJ
cblr-14237	437	16	farming	farming	NOUN
cblr-14237	437	17	property	property	NOUN
cblr-14237	437	18	faced	face	VERB
cblr-14237	437	19	lower	low	ADJ
cblr-14237	437	20	burdens.107	burdens.107	ADV
cblr-14237	437	21	sometimes	sometimes	ADV
cblr-14237	437	22	,	,	PUNCT
cblr-14237	437	23	these	these	DET
cblr-14237	437	24	systems	system	NOUN
cblr-14237	437	25	operated	operate	VERB
cblr-14237	437	26	within	within	ADP
cblr-14237	437	27	state	state	NOUN
cblr-14237	437	28	constitutional	constitutional	ADJ
cblr-14237	437	29	limitations	limitation	NOUN
cblr-14237	437	30	on	on	ADP
cblr-14237	437	31	tax	tax	NOUN
cblr-14237	437	32	rates	rate	NOUN
cblr-14237	437	33	or	or	CCONJ
cblr-14237	437	34	overall	overall	ADJ
cblr-14237	437	35	revenue	revenue	NOUN
cblr-14237	437	36	.	.	PUNCT
cblr-14237	438	1	more	more	ADV
cblr-14237	438	2	generally	generally	ADV
cblr-14237	438	3	,	,	PUNCT
cblr-14237	438	4	classification	classification	NOUN
cblr-14237	438	5	emerged	emerge	VERB
cblr-14237	438	6	as	as	ADP
cblr-14237	438	7	a	a	DET
cblr-14237	438	8	common	common	ADJ
cblr-14237	438	9	mechanism	mechanism	NOUN
cblr-14237	438	10	to	to	PART
cblr-14237	438	11	titrate	titrate	VERB
cblr-14237	438	12	contributions	contribution	NOUN
cblr-14237	438	13	to	to	ADP
cblr-14237	438	14	state	state	NOUN
cblr-14237	438	15	and	and	CCONJ
cblr-14237	438	16	local	local	ADJ
cblr-14237	438	17	revenue	revenue	NOUN
cblr-14237	438	18	.	.	PUNCT
cblr-14237	439	1	most	most	ADJ
cblr-14237	439	2	states	state	NOUN
cblr-14237	439	3	achieve	achieve	VERB
cblr-14237	439	4	classification	classification	NOUN
cblr-14237	439	5	by	by	ADP
cblr-14237	439	6	adjusting	adjust	VERB
cblr-14237	439	7	the	the	DET
cblr-14237	439	8	tax	tax	NOUN
cblr-14237	439	9	base	base	NOUN
cblr-14237	439	10	,	,	PUNCT
cblr-14237	439	11	as	as	SCONJ
cblr-14237	439	12	opposed	oppose	VERB
cblr-14237	439	13	to	to	ADP
cblr-14237	439	14	imposing	impose	VERB
cblr-14237	439	15	different	different	ADJ
cblr-14237	439	16	rates	rate	NOUN
cblr-14237	439	17	on	on	ADP
cblr-14237	439	18	real	real	ADJ
cblr-14237	439	19	property	property	NOUN
cblr-14237	439	20	.	.	PUNCT
cblr-14237	440	1	for	for	ADP
cblr-14237	440	2	example	example	NOUN
cblr-14237	440	3	,	,	PUNCT
cblr-14237	440	4	in	in	ADP
cblr-14237	440	5	colorado	colorado	PROPN
cblr-14237	440	6	,	,	PUNCT
cblr-14237	440	7	the	the	DET
cblr-14237	440	8	same	same	ADJ
cblr-14237	440	9	nominal	nominal	ADJ
cblr-14237	440	10	mill	mill	NOUN
cblr-14237	440	11	levy	levy	NOUN
cblr-14237	440	12	applies	apply	VERB
cblr-14237	440	13	to	to	ADP
cblr-14237	440	14	all	all	DET
cblr-14237	440	15	real	real	ADJ
cblr-14237	440	16	property	property	NOUN
cblr-14237	440	17	located	locate	VERB
cblr-14237	440	18	within	within	ADP
cblr-14237	440	19	a	a	DET
cblr-14237	440	20	taxing	tax	VERB
cblr-14237	440	21	jurisdiction	jurisdiction	NOUN
cblr-14237	440	22	.	.	PUNCT
cblr-14237	441	1	real	real	ADJ
cblr-14237	441	2	105	105	NUM
cblr-14237	441	3	pub	pub	NOUN
cblr-14237	441	4	.	.	PUNCT
cblr-14237	442	1	l.	l.	PROPN
cblr-14237	442	2	no	no	INTJ
cblr-14237	442	3	.	.	PROPN
cblr-14237	443	1	115	115	NUM
cblr-14237	443	2	-	-	SYM
cblr-14237	443	3	97	97	NUM
cblr-14237	443	4	,	,	PUNCT
cblr-14237	443	5	131	131	NUM
cblr-14237	443	6	stat	stat	NOUN
cblr-14237	443	7	.	.	PUNCT
cblr-14237	444	1	2054	2054	NUM
cblr-14237	444	2	(	(	PUNCT
cblr-14237	444	3	2017	2017	NUM
cblr-14237	444	4	)	)	PUNCT
cblr-14237	444	5	.	.	PUNCT
cblr-14237	445	1	106	106	NUM
cblr-14237	445	2	see	see	VERB
cblr-14237	445	3	ariel	ariel	PROPN
cblr-14237	445	4	jurow	jurow	PROPN
cblr-14237	445	5	kleiman	kleiman	PROPN
cblr-14237	445	6	,	,	PUNCT
cblr-14237	445	7	tax	tax	NOUN
cblr-14237	445	8	limits	limit	NOUN
cblr-14237	445	9	and	and	CCONJ
cblr-14237	445	10	the	the	DET
cblr-14237	445	11	future	future	NOUN
cblr-14237	445	12	of	of	ADP
cblr-14237	445	13	local	local	ADJ
cblr-14237	445	14	democracy	democracy	NOUN
cblr-14237	445	15	,	,	PUNCT
cblr-14237	445	16	113	113	NUM
cblr-14237	445	17	harv	harv	NOUN
cblr-14237	445	18	.	.	PUNCT
cblr-14237	446	1	l.	l.	PROPN
cblr-14237	446	2	rev	rev	PROPN
cblr-14237	446	3	.	.	PROPN
cblr-14237	446	4	1885	1885	NUM
cblr-14237	446	5	,	,	PUNCT
cblr-14237	446	6	1890–91	1890–91	NUM
cblr-14237	446	7	(	(	PUNCT
cblr-14237	446	8	2020	2020	NUM
cblr-14237	446	9	)	)	PUNCT
cblr-14237	446	10	(	(	PUNCT
cblr-14237	446	11	arguing	argue	VERB
cblr-14237	446	12	that	that	SCONJ
cblr-14237	446	13	participants	participant	NOUN
cblr-14237	446	14	in	in	ADP
cblr-14237	446	15	these	these	DET
cblr-14237	446	16	tax	tax	NOUN
cblr-14237	446	17	revolts	revolt	NOUN
cblr-14237	446	18	sought	seek	VERB
cblr-14237	446	19	to	to	PART
cblr-14237	446	20	increase	increase	VERB
cblr-14237	446	21	public	public	ADJ
cblr-14237	446	22	control	control	NOUN
cblr-14237	446	23	over	over	ADP
cblr-14237	446	24	government	government	NOUN
cblr-14237	446	25	as	as	ADV
cblr-14237	446	26	well	well	ADV
cblr-14237	446	27	as	as	ADP
cblr-14237	446	28	constrain	constrain	VERB
cblr-14237	446	29	tax	tax	NOUN
cblr-14237	446	30	revenue	revenue	NOUN
cblr-14237	446	31	)	)	PUNCT
cblr-14237	446	32	.	.	PUNCT
cblr-14237	447	1	107	107	NUM
cblr-14237	447	2	see	see	VERB
cblr-14237	447	3	nai	nai	PROPN
cblr-14237	447	4	jia	jia	PROPN
cblr-14237	447	5	lee	lee	PROPN
cblr-14237	447	6	&	&	CCONJ
cblr-14237	447	7	william	william	PROPN
cblr-14237	447	8	c.	c.	PROPN
cblr-14237	447	9	wheaton	wheaton	PROPN
cblr-14237	447	10	,	,	PUNCT
cblr-14237	447	11	property	property	NOUN
cblr-14237	447	12	taxes	taxis	NOUN
cblr-14237	447	13	under	under	ADP
cblr-14237	447	14	“	"	PUNCT
cblr-14237	447	15	classification	classification	NOUN
cblr-14237	447	16	”	"	PUNCT
cblr-14237	447	17	:	:	PUNCT
cblr-14237	447	18	why	why	SCONJ
cblr-14237	447	19	do	do	AUX
cblr-14237	447	20	firms	firm	NOUN
cblr-14237	447	21	pay	pay	VERB
cblr-14237	447	22	more	more	ADJ
cblr-14237	447	23	?	?	PUNCT
cblr-14237	448	1	5	5	NUM
cblr-14237	448	2	(	(	PUNCT
cblr-14237	448	3	working	working	NOUN
cblr-14237	448	4	paper	paper	NOUN
cblr-14237	448	5	,	,	PUNCT
cblr-14237	448	6	2010	2010	NUM
cblr-14237	448	7	)	)	PUNCT
cblr-14237	448	8	,	,	PUNCT
cblr-14237	448	9	https://economics.mit.edu/sites/default/files/202209/property%20tax%20under%20classification%20why%20do%20firms%20pa.pdf	https://economics.mit.edu/sites/default/files/202209/property%20tax%20under%20classification%20why%20do%20firms%20pa.pdf	VERB
cblr-14237	448	10	[	[	X
cblr-14237	448	11	https://perma.cc/aw3m-gldz	https://perma.cc/aw3m-gldz	X
cblr-14237	448	12	]	]	X
cblr-14237	448	13	.	.	PUNCT
cblr-14237	449	1	no	no	INTJ
cblr-14237	449	2	.	.	NOUN
cblr-14237	449	3	2	2	NUM
cblr-14237	449	4	]	]	PUNCT
cblr-14237	449	5	transforming	transform	VERB
cblr-14237	449	6	tax	tax	NOUN
cblr-14237	449	7	expenditures	expenditure	NOUN
cblr-14237	449	8	645	645	NUM
cblr-14237	449	9	property	property	NOUN
cblr-14237	449	10	,	,	PUNCT
cblr-14237	449	11	however	however	ADV
cblr-14237	449	12	,	,	PUNCT
cblr-14237	449	13	is	be	AUX
cblr-14237	449	14	appraised	appraise	VERB
cblr-14237	449	15	at	at	ADP
cblr-14237	449	16	fair	fair	ADJ
cblr-14237	449	17	market	market	NOUN
cblr-14237	449	18	value	value	NOUN
cblr-14237	449	19	,	,	PUNCT
cblr-14237	449	20	then	then	ADV
cblr-14237	449	21	assigned	assign	VERB
cblr-14237	449	22	an	an	DET
cblr-14237	449	23	assessed	assessed	ADJ
cblr-14237	449	24	value	value	NOUN
cblr-14237	449	25	based	base	VERB
cblr-14237	449	26	on	on	ADP
cblr-14237	449	27	the	the	DET
cblr-14237	449	28	property	property	NOUN
cblr-14237	449	29	’s	’s	PART
cblr-14237	449	30	use	use	NOUN
cblr-14237	449	31	.	.	PUNCT
cblr-14237	450	1	residential	residential	ADJ
cblr-14237	450	2	property	property	NOUN
cblr-14237	450	3	is	be	AUX
cblr-14237	450	4	assessed	assess	VERB
cblr-14237	450	5	at	at	ADP
cblr-14237	450	6	approximately	approximately	ADV
cblr-14237	450	7	7	7	NUM
cblr-14237	450	8	%	%	NOUN
cblr-14237	450	9	,	,	PUNCT
cblr-14237	450	10	commercial	commercial	ADJ
cblr-14237	450	11	and	and	CCONJ
cblr-14237	450	12	industrial	industrial	ADJ
cblr-14237	450	13	property	property	NOUN
cblr-14237	450	14	is	be	AUX
cblr-14237	450	15	assessed	assess	VERB
cblr-14237	450	16	at	at	ADP
cblr-14237	450	17	29	29	NUM
cblr-14237	450	18	%	%	NOUN
cblr-14237	450	19	,	,	PUNCT
cblr-14237	450	20	and	and	CCONJ
cblr-14237	450	21	agricultural	agricultural	ADJ
cblr-14237	450	22	and	and	CCONJ
cblr-14237	450	23	certain	certain	ADJ
cblr-14237	450	24	renewable	renewable	ADJ
cblr-14237	450	25	energy	energy	NOUN
cblr-14237	450	26	property	property	NOUN
cblr-14237	450	27	are	be	AUX
cblr-14237	450	28	assessed	assess	VERB
cblr-14237	450	29	at	at	ADP
cblr-14237	450	30	26.4	26.4	NUM
cblr-14237	450	31	%	%	NOUN
cblr-14237	450	32	.	.	PUNCT
cblr-14237	451	1	oil	oil	NOUN
cblr-14237	451	2	and	and	CCONJ
cblr-14237	451	3	gas	gas	NOUN
cblr-14237	451	4	property	property	NOUN
cblr-14237	451	5	is	be	AUX
cblr-14237	451	6	assessed	assess	VERB
cblr-14237	451	7	at	at	ADP
cblr-14237	451	8	up	up	ADP
cblr-14237	451	9	to	to	ADP
cblr-14237	451	10	87.5%.108	87.5%.108	NUM
cblr-14237	451	11	after	after	SCONJ
cblr-14237	451	12	uniform	uniform	ADJ
cblr-14237	451	13	millage	millage	NOUN
cblr-14237	451	14	rates	rate	NOUN
cblr-14237	451	15	are	be	AUX
cblr-14237	451	16	applied	apply	VERB
cblr-14237	451	17	to	to	ADP
cblr-14237	451	18	each	each	DET
cblr-14237	451	19	property	property	NOUN
cblr-14237	451	20	classification	classification	NOUN
cblr-14237	451	21	,	,	PUNCT
cblr-14237	451	22	the	the	DET
cblr-14237	451	23	result	result	NOUN
cblr-14237	451	24	is	be	AUX
cblr-14237	451	25	a	a	DET
cblr-14237	451	26	set	set	NOUN
cblr-14237	451	27	of	of	ADP
cblr-14237	451	28	graduated	graduate	VERB
cblr-14237	451	29	effective	effective	ADJ
cblr-14237	451	30	rates	rate	NOUN
cblr-14237	451	31	based	base	VERB
cblr-14237	451	32	on	on	ADP
cblr-14237	451	33	use.109	use.109	ADJ
cblr-14237	451	34	base	base	NOUN
cblr-14237	451	35	adjustments	adjustment	NOUN
cblr-14237	451	36	allocate	allocate	VERB
cblr-14237	451	37	control	control	NOUN
cblr-14237	451	38	over	over	ADP
cblr-14237	451	39	property	property	NOUN
cblr-14237	451	40	taxes	taxis	NOUN
cblr-14237	451	41	across	across	ADP
cblr-14237	451	42	taxing	tax	VERB
cblr-14237	451	43	jurisdictions	jurisdiction	NOUN
cblr-14237	451	44	,	,	PUNCT
cblr-14237	451	45	which	which	PRON
cblr-14237	451	46	can	can	AUX
cblr-14237	451	47	be	be	AUX
cblr-14237	451	48	numerous	numerous	ADJ
cblr-14237	451	49	and	and	CCONJ
cblr-14237	451	50	overlapping	overlap	VERB
cblr-14237	451	51	in	in	ADP
cblr-14237	451	52	a	a	DET
cblr-14237	451	53	given	give	VERB
cblr-14237	451	54	geographic	geographic	ADJ
cblr-14237	451	55	area	area	NOUN
cblr-14237	451	56	.	.	PUNCT
cblr-14237	452	1	states	state	NOUN
cblr-14237	452	2	typically	typically	ADV
cblr-14237	452	3	determine	determine	VERB
cblr-14237	452	4	assessment	assessment	NOUN
cblr-14237	452	5	ratios	ratio	NOUN
cblr-14237	452	6	,	,	PUNCT
cblr-14237	452	7	while	while	SCONJ
cblr-14237	452	8	local	local	ADJ
cblr-14237	452	9	taxing	tax	VERB
cblr-14237	452	10	jurisdictions	jurisdiction	NOUN
cblr-14237	452	11	set	set	VERB
cblr-14237	452	12	millage	millage	NOUN
cblr-14237	452	13	rates	rate	NOUN
cblr-14237	452	14	annually	annually	ADV
cblr-14237	452	15	in	in	ADP
cblr-14237	452	16	an	an	DET
cblr-14237	452	17	administrative	administrative	ADJ
cblr-14237	452	18	process.110	process.110	NOUN
cblr-14237	452	19	these	these	DET
cblr-14237	452	20	arrangements	arrangement	NOUN
cblr-14237	452	21	allow	allow	VERB
cblr-14237	452	22	rates	rate	NOUN
cblr-14237	452	23	to	to	PART
cblr-14237	452	24	fluctuate	fluctuate	NOUN
cblr-14237	452	25	based	base	VERB
cblr-14237	452	26	on	on	ADP
cblr-14237	452	27	revenue	revenue	NOUN
cblr-14237	452	28	need	need	NOUN
cblr-14237	452	29	,	,	PUNCT
cblr-14237	452	30	while	while	SCONJ
cblr-14237	452	31	exacting	exact	VERB
cblr-14237	452	32	the	the	DET
cblr-14237	452	33	same	same	ADJ
cblr-14237	452	34	relative	relative	ADJ
cblr-14237	452	35	contributions	contribution	NOUN
cblr-14237	452	36	from	from	ADP
cblr-14237	452	37	each	each	DET
cblr-14237	452	38	property	property	NOUN
cblr-14237	452	39	classification	classification	NOUN
cblr-14237	452	40	.	.	PUNCT
cblr-14237	453	1	in	in	ADP
cblr-14237	453	2	addition	addition	NOUN
cblr-14237	453	3	,	,	PUNCT
cblr-14237	453	4	property	property	NOUN
cblr-14237	453	5	tax	tax	NOUN
cblr-14237	453	6	limitations	limitation	NOUN
cblr-14237	453	7	,	,	PUNCT
cblr-14237	453	8	such	such	ADJ
cblr-14237	453	9	as	as	ADP
cblr-14237	453	10	millage	millage	NOUN
cblr-14237	453	11	rate	rate	NOUN
cblr-14237	453	12	caps	cap	NOUN
cblr-14237	453	13	,	,	PUNCT
cblr-14237	453	14	can	can	AUX
cblr-14237	453	15	apply	apply	VERB
cblr-14237	453	16	at	at	ADP
cblr-14237	453	17	different	different	ADJ
cblr-14237	453	18	levels	level	NOUN
cblr-14237	453	19	—	—	PUNCT
cblr-14237	453	20	state	state	NOUN
cblr-14237	453	21	,	,	PUNCT
cblr-14237	453	22	county	county	NOUN
cblr-14237	453	23	,	,	PUNCT
cblr-14237	453	24	district	district	NOUN
cblr-14237	453	25	,	,	PUNCT
cblr-14237	453	26	or	or	CCONJ
cblr-14237	453	27	city	city	NOUN
cblr-14237	453	28	—	—	PUNCT
cblr-14237	453	29	with	with	ADP
cblr-14237	453	30	varying	vary	VERB
cblr-14237	453	31	effects	effect	NOUN
cblr-14237	453	32	.	.	PUNCT
cblr-14237	454	1	this	this	DET
cblr-14237	454	2	application	application	NOUN
cblr-14237	454	3	of	of	ADP
cblr-14237	454	4	the	the	DET
cblr-14237	454	5	base	base	NOUN
cblr-14237	454	6	-	-	PUNCT
cblr-14237	454	7	rate	rate	NOUN
cblr-14237	454	8	identity	identity	NOUN
cblr-14237	454	9	allows	allow	VERB
cblr-14237	454	10	for	for	ADP
cblr-14237	454	11	more	more	ADJ
cblr-14237	454	12	108	108	NUM
cblr-14237	454	13	colo	colo	PROPN
cblr-14237	454	14	.	.	PUNCT
cblr-14237	455	1	rev	rev	PROPN
cblr-14237	455	2	.	.	PROPN
cblr-14237	455	3	stat	stat	PROPN
cblr-14237	455	4	.	.	PUNCT
cblr-14237	456	1	§	§	PROPN
cblr-14237	456	2	39	39	NUM
cblr-14237	456	3	(	(	PUNCT
cblr-14237	456	4	2023	2023	NUM
cblr-14237	456	5	)	)	PUNCT
cblr-14237	456	6	;	;	PUNCT
cblr-14237	456	7	see	see	VERB
cblr-14237	456	8	colo	colo	PROPN
cblr-14237	456	9	.	.	PUNCT
cblr-14237	457	1	dept	dept	PROPN
cblr-14237	457	2	.	.	PUNCT
cblr-14237	458	1	pub	pub	NOUN
cblr-14237	458	2	.	.	PUNCT
cblr-14237	459	1	local	local	ADJ
cblr-14237	459	2	affairs	affair	NOUN
cblr-14237	459	3	,	,	PUNCT
cblr-14237	459	4	chapter	chapter	NOUN
cblr-14237	459	5	6	6	NUM
cblr-14237	459	6	—	—	PUNCT
cblr-14237	459	7	property	property	NOUN
cblr-14237	459	8	classification	classification	NOUN
cblr-14237	459	9	guidelines	guideline	NOUN
cblr-14237	459	10	and	and	CCONJ
cblr-14237	459	11	assessment	assessment	NOUN
cblr-14237	459	12	percentages	percentage	NOUN
cblr-14237	459	13	,	,	PUNCT
cblr-14237	459	14	https://arl.colorado.gov/chapter-6-property-classification-guidelines-andassessment-percentages	https://arl.colorado.gov/chapter-6-property-classification-guidelines-andassessment-percentage	VERB
cblr-14237	459	15	[	[	X
cblr-14237	459	16	https://perma.cc/w7c6-gms2	https://perma.cc/w7c6-gms2	X
cblr-14237	459	17	]	]	PUNCT
cblr-14237	459	18	.	.	PUNCT
cblr-14237	460	1	before	before	ADP
cblr-14237	460	2	2020	2020	NUM
cblr-14237	460	3	,	,	PUNCT
cblr-14237	460	4	the	the	DET
cblr-14237	460	5	assessment	assessment	NOUN
cblr-14237	460	6	percentages	percentage	NOUN
cblr-14237	460	7	for	for	ADP
cblr-14237	460	8	residential	residential	ADJ
cblr-14237	460	9	and	and	CCONJ
cblr-14237	460	10	nonresidential	nonresidential	ADJ
cblr-14237	460	11	real	real	ADJ
cblr-14237	460	12	property	property	NOUN
cblr-14237	460	13	were	be	AUX
cblr-14237	460	14	adjusted	adjust	VERB
cblr-14237	460	15	annually	annually	ADV
cblr-14237	460	16	so	so	SCONJ
cblr-14237	460	17	that	that	SCONJ
cblr-14237	460	18	residential	residential	ADJ
cblr-14237	460	19	real	real	ADJ
cblr-14237	460	20	property	property	NOUN
cblr-14237	460	21	paid	pay	VERB
cblr-14237	460	22	45	45	NUM
cblr-14237	460	23	%	%	NOUN
cblr-14237	460	24	of	of	ADP
cblr-14237	460	25	all	all	DET
cblr-14237	460	26	property	property	NOUN
cblr-14237	460	27	taxes	taxis	NOUN
cblr-14237	460	28	(	(	PUNCT
cblr-14237	460	29	known	know	VERB
cblr-14237	460	30	as	as	ADP
cblr-14237	460	31	the	the	DET
cblr-14237	460	32	gallagher	gallagher	PROPN
cblr-14237	460	33	amendment	amendment	PROPN
cblr-14237	460	34	)	)	PUNCT
cblr-14237	460	35	.	.	PUNCT
cblr-14237	461	1	see	see	VERB
cblr-14237	461	2	s.	s.	PROPN
cblr-14237	461	3	con	con	PROPN
cblr-14237	461	4	.	.	PUNCT
cblr-14237	462	1	rsch	rsch	PROPN
cblr-14237	462	2	.	.	PUNCT
cblr-14237	463	1	20001	20001	NUM
cblr-14237	463	2	,	,	PUNCT
cblr-14237	463	3	72d	72d	NOUN
cblr-14237	463	4	gen	gen	PROPN
cblr-14237	463	5	.	.	PROPN
cblr-14237	463	6	assem	assem	PROPN
cblr-14237	463	7	.	.	PROPN
cblr-14237	463	8	,	,	PUNCT
cblr-14237	463	9	reg	reg	PROPN
cblr-14237	463	10	.	.	PUNCT
cblr-14237	463	11	sess	sess	PROPN
cblr-14237	463	12	.	.	PUNCT
cblr-14237	464	1	(	(	PUNCT
cblr-14237	464	2	colo	colo	PROPN
cblr-14237	464	3	.	.	PUNCT
cblr-14237	464	4	2020	2020	NUM
cblr-14237	464	5	)	)	PUNCT
cblr-14237	464	6	.	.	PUNCT
cblr-14237	465	1	lawmakers	lawmaker	NOUN
cblr-14237	465	2	also	also	ADV
cblr-14237	465	3	have	have	AUX
cblr-14237	465	4	adjusted	adjust	VERB
cblr-14237	465	5	assessment	assessment	NOUN
cblr-14237	465	6	rates	rate	NOUN
cblr-14237	465	7	to	to	PART
cblr-14237	465	8	provided	provide	VERB
cblr-14237	465	9	targeted	targeted	ADJ
cblr-14237	465	10	and	and	CCONJ
cblr-14237	465	11	temporary	temporary	ADJ
cblr-14237	465	12	tax	tax	NOUN
cblr-14237	465	13	relief	relief	NOUN
cblr-14237	465	14	.	.	PUNCT
cblr-14237	466	1	see	see	VERB
cblr-14237	466	2	sen	sen	PROPN
cblr-14237	466	3	.	.	PROPN
cblr-14237	466	4	bill	bill	PROPN
cblr-14237	466	5	21	21	NUM
cblr-14237	466	6	-	-	SYM
cblr-14237	466	7	293	293	NUM
cblr-14237	466	8	,	,	PUNCT
cblr-14237	466	9	73d	73d	NOUN
cblr-14237	466	10	gen	gen	PROPN
cblr-14237	466	11	.	.	PROPN
cblr-14237	466	12	assem	assem	PROPN
cblr-14237	466	13	.	.	PROPN
cblr-14237	467	1	,	,	PUNCT
cblr-14237	467	2	reg	reg	PROPN
cblr-14237	467	3	.	.	PUNCT
cblr-14237	467	4	sess	sess	PROPN
cblr-14237	467	5	.	.	PUNCT
cblr-14237	468	1	(	(	PUNCT
cblr-14237	468	2	colo	colo	PROPN
cblr-14237	468	3	.	.	PUNCT
cblr-14237	468	4	2021	2021	NUM
cblr-14237	468	5	)	)	PUNCT
cblr-14237	468	6	,	,	PUNCT
cblr-14237	468	7	https://leg.colorado.gov/sites/default/files/2021a_293_signed.pdf	https://leg.colorado.gov/sites/default/files/2021a_293_signed.pdf	NOUN
cblr-14237	469	1	[	[	X
cblr-14237	469	2	https://perma.cc/52u9-cl3n	https://perma.cc/52u9-cl3n	X
cblr-14237	469	3	]	]	X
cblr-14237	469	4	.	.	PUNCT
cblr-14237	470	1	other	other	ADJ
cblr-14237	470	2	jurisdictions	jurisdiction	NOUN
cblr-14237	470	3	also	also	ADV
cblr-14237	470	4	use	use	VERB
cblr-14237	470	5	classified	classified	ADJ
cblr-14237	470	6	property	property	NOUN
cblr-14237	470	7	tax	tax	NOUN
cblr-14237	470	8	systems	system	NOUN
cblr-14237	470	9	.	.	PUNCT
cblr-14237	471	1	see	see	VERB
cblr-14237	471	2	lee	lee	PROPN
cblr-14237	471	3	&	&	CCONJ
cblr-14237	471	4	wheaton	wheaton	PROPN
cblr-14237	471	5	,	,	PUNCT
cblr-14237	471	6	supra	supra	PROPN
cblr-14237	471	7	note	note	NOUN
cblr-14237	471	8	107	107	NUM
cblr-14237	471	9	,	,	PUNCT
cblr-14237	471	10	at	at	ADP
cblr-14237	471	11	4	4	NUM
cblr-14237	471	12	(	(	PUNCT
cblr-14237	471	13	describing	describe	VERB
cblr-14237	471	14	the	the	DET
cblr-14237	471	15	growth	growth	NOUN
cblr-14237	471	16	in	in	ADP
cblr-14237	471	17	classified	classified	ADJ
cblr-14237	471	18	property	property	NOUN
cblr-14237	471	19	taxes	taxis	NOUN
cblr-14237	471	20	since	since	SCONJ
cblr-14237	471	21	1913	1913	NUM
cblr-14237	471	22	)	)	PUNCT
cblr-14237	471	23	.	.	PUNCT
cblr-14237	472	1	109	109	NUM
cblr-14237	472	2	depending	depend	VERB
cblr-14237	472	3	on	on	ADP
cblr-14237	472	4	incidence	incidence	NOUN
cblr-14237	472	5	,	,	PUNCT
cblr-14237	472	6	these	these	DET
cblr-14237	472	7	rates	rate	NOUN
cblr-14237	472	8	can	can	AUX
cblr-14237	472	9	be	be	AUX
cblr-14237	472	10	progressive	progressive	ADJ
cblr-14237	472	11	or	or	CCONJ
cblr-14237	472	12	regressive	regressive	ADJ
cblr-14237	472	13	.	.	PUNCT
cblr-14237	473	1	see	see	VERB
cblr-14237	473	2	kleiman	kleiman	PROPN
cblr-14237	473	3	,	,	PUNCT
cblr-14237	473	4	supra	supra	PROPN
cblr-14237	473	5	note	note	PROPN
cblr-14237	473	6	106	106	NUM
cblr-14237	473	7	,	,	PUNCT
cblr-14237	473	8	at	at	ADP
cblr-14237	473	9	1912	1912	NUM
cblr-14237	473	10	(	(	PUNCT
cblr-14237	473	11	discussing	discuss	VERB
cblr-14237	473	12	the	the	DET
cblr-14237	473	13	incidence	incidence	NOUN
cblr-14237	473	14	of	of	ADP
cblr-14237	473	15	property	property	NOUN
cblr-14237	473	16	taxes	taxis	NOUN
cblr-14237	473	17	across	across	ADP
cblr-14237	473	18	different	different	ADJ
cblr-14237	473	19	groups	group	NOUN
cblr-14237	473	20	,	,	PUNCT
cblr-14237	473	21	including	include	VERB
cblr-14237	473	22	renters	renter	NOUN
cblr-14237	473	23	)	)	PUNCT
cblr-14237	473	24	.	.	PUNCT
cblr-14237	474	1	110	110	NUM
cblr-14237	474	2	for	for	ADP
cblr-14237	474	3	large	large	ADJ
cblr-14237	474	4	metropolitan	metropolitan	ADJ
cblr-14237	474	5	areas	area	NOUN
cblr-14237	474	6	,	,	PUNCT
cblr-14237	474	7	assessment	assessment	NOUN
cblr-14237	474	8	ratios	ratio	NOUN
cblr-14237	474	9	may	may	AUX
cblr-14237	474	10	be	be	AUX
cblr-14237	474	11	set	set	VERB
cblr-14237	474	12	by	by	ADP
cblr-14237	474	13	counties	county	NOUN
cblr-14237	474	14	.	.	PUNCT
cblr-14237	475	1	see	see	VERB
cblr-14237	475	2	cook	cook	NOUN
cblr-14237	475	3	cnty	cnty	NOUN
cblr-14237	475	4	.	.	PUNCT
cblr-14237	476	1	,	,	PUNCT
cblr-14237	476	2	ill	ill	PROPN
cblr-14237	476	3	.	.	PUNCT
cblr-14237	476	4	code	code	NOUN
cblr-14237	476	5	of	of	ADP
cblr-14237	476	6	ordinances	ordinance	NOUN
cblr-14237	476	7	§	§	PROPN
cblr-14237	476	8	74	74	NUM
cblr-14237	476	9	-	-	SYM
cblr-14237	476	10	60	60	NUM
cblr-14237	476	11	(	(	PUNCT
cblr-14237	476	12	2024	2024	NUM
cblr-14237	476	13	)	)	PUNCT
cblr-14237	476	14	,	,	PUNCT
cblr-14237	476	15	https://library.municode.com/il/cook_county/codes/code_of_ordinances	https://library.municode.com/il/cook_county/codes/code_of_ordinance	VERB
cblr-14237	477	1	[	[	X
cblr-14237	477	2	https://perma.cc/x3x7-rctf	https://perma.cc/x3x7-rctf	NOUN
cblr-14237	477	3	]	]	PUNCT
cblr-14237	477	4	.	.	PUNCT
cblr-14237	478	1	646	646	NUM
cblr-14237	478	2	columbia	columbia	PROPN
cblr-14237	478	3	business	business	NOUN
cblr-14237	478	4	law	law	PROPN
cblr-14237	478	5	review	review	NOUN
cblr-14237	478	6	[	[	X
cblr-14237	478	7	vol	vol	NOUN
cblr-14237	478	8	.	.	NOUN
cblr-14237	478	9	2024	2024	NUM
cblr-14237	478	10	nuance	nuance	NOUN
cblr-14237	478	11	than	than	ADP
cblr-14237	478	12	platonic	platonic	ADJ
cblr-14237	478	13	statutory	statutory	ADJ
cblr-14237	478	14	definitions	definition	NOUN
cblr-14237	478	15	of	of	ADP
cblr-14237	478	16	bases	basis	NOUN
cblr-14237	478	17	and	and	CCONJ
cblr-14237	478	18	rates.111	rates.111	PROPN
cblr-14237	478	19	2	2	NUM
cblr-14237	478	20	.	.	PUNCT
cblr-14237	478	21	capital	capital	NOUN
cblr-14237	478	22	gains	gain	NOUN
cblr-14237	478	23	preferences	preference	NOUN
cblr-14237	478	24	between	between	ADP
cblr-14237	478	25	1934	1934	NUM
cblr-14237	478	26	and	and	CCONJ
cblr-14237	478	27	1986	1986	NUM
cblr-14237	478	28	,	,	PUNCT
cblr-14237	478	29	congress	congress	PROPN
cblr-14237	478	30	extended	extend	VERB
cblr-14237	478	31	preferential	preferential	ADJ
cblr-14237	478	32	rates	rate	NOUN
cblr-14237	478	33	to	to	ADP
cblr-14237	478	34	long	long	ADJ
cblr-14237	478	35	-	-	PUNCT
cblr-14237	478	36	term	term	NOUN
cblr-14237	478	37	capital	capital	NOUN
cblr-14237	478	38	gains	gain	NOUN
cblr-14237	478	39	through	through	ADP
cblr-14237	478	40	an	an	DET
cblr-14237	478	41	exclusion	exclusion	NOUN
cblr-14237	478	42	,	,	PUNCT
cblr-14237	478	43	rather	rather	ADV
cblr-14237	478	44	than	than	ADP
cblr-14237	478	45	explicitly	explicitly	ADV
cblr-14237	478	46	lower	low	ADJ
cblr-14237	478	47	statutory	statutory	ADJ
cblr-14237	478	48	rates.112	rates.112	NOUN
cblr-14237	478	49	that	that	PRON
cblr-14237	478	50	is	be	AUX
cblr-14237	478	51	,	,	PUNCT
cblr-14237	478	52	taxpayers	taxpayer	NOUN
cblr-14237	478	53	included	include	VERB
cblr-14237	478	54	only	only	ADV
cblr-14237	478	55	a	a	DET
cblr-14237	478	56	percentage	percentage	NOUN
cblr-14237	478	57	of	of	ADP
cblr-14237	478	58	their	their	PRON
cblr-14237	478	59	long	long	ADJ
cblr-14237	478	60	-	-	PUNCT
cblr-14237	478	61	term	term	NOUN
cblr-14237	478	62	capital	capital	NOUN
cblr-14237	478	63	gains	gain	NOUN
cblr-14237	478	64	in	in	ADP
cblr-14237	478	65	their	their	PRON
cblr-14237	478	66	total	total	ADJ
cblr-14237	478	67	taxable	taxable	ADJ
cblr-14237	478	68	income	income	NOUN
cblr-14237	478	69	,	,	PUNCT
cblr-14237	478	70	then	then	ADV
cblr-14237	478	71	paid	pay	VERB
cblr-14237	478	72	tax	tax	NOUN
cblr-14237	478	73	on	on	ADP
cblr-14237	478	74	that	that	DET
cblr-14237	478	75	income	income	NOUN
cblr-14237	478	76	at	at	ADP
cblr-14237	478	77	statutory	statutory	ADJ
cblr-14237	478	78	rates	rate	NOUN
cblr-14237	478	79	.	.	PUNCT
cblr-14237	479	1	before	before	ADP
cblr-14237	479	2	1942	1942	NUM
cblr-14237	479	3	,	,	PUNCT
cblr-14237	479	4	the	the	DET
cblr-14237	479	5	capital	capital	NOUN
cblr-14237	479	6	gains	gain	VERB
cblr-14237	479	7	exclusion	exclusion	NOUN
cblr-14237	479	8	varied	varied	ADJ
cblr-14237	479	9	with	with	ADP
cblr-14237	479	10	holding	hold	VERB
cblr-14237	479	11	period	period	NOUN
cblr-14237	479	12	,	,	PUNCT
cblr-14237	479	13	with	with	ADP
cblr-14237	479	14	higher	high	ADJ
cblr-14237	479	15	percentages	percentage	NOUN
cblr-14237	479	16	for	for	ADP
cblr-14237	479	17	taxpayers	taxpayer	NOUN
cblr-14237	479	18	who	who	PRON
cblr-14237	479	19	owned	own	VERB
cblr-14237	479	20	capital	capital	NOUN
cblr-14237	479	21	assets	asset	NOUN
cblr-14237	479	22	for	for	ADP
cblr-14237	479	23	longer	long	ADV
cblr-14237	479	24	.	.	PUNCT
cblr-14237	480	1	between	between	ADP
cblr-14237	480	2	1942	1942	NUM
cblr-14237	480	3	and	and	CCONJ
cblr-14237	480	4	1978	1978	NUM
cblr-14237	480	5	,	,	PUNCT
cblr-14237	480	6	the	the	DET
cblr-14237	480	7	exclusion	exclusion	NOUN
cblr-14237	480	8	was	be	AUX
cblr-14237	480	9	a	a	DET
cblr-14237	480	10	flat	flat	ADJ
cblr-14237	480	11	50	50	NUM
cblr-14237	480	12	%	%	NOUN
cblr-14237	480	13	,	,	PUNCT
cblr-14237	480	14	with	with	ADP
cblr-14237	480	15	supplemental	supplemental	ADJ
cblr-14237	480	16	minimum	minimum	ADJ
cblr-14237	480	17	taxes	taxis	NOUN
cblr-14237	480	18	that	that	PRON
cblr-14237	480	19	applied	apply	VERB
cblr-14237	480	20	after	after	ADP
cblr-14237	480	21	1969	1969	NUM
cblr-14237	480	22	.	.	PUNCT
cblr-14237	481	1	during	during	ADP
cblr-14237	481	2	this	this	DET
cblr-14237	481	3	period	period	NOUN
cblr-14237	481	4	,	,	PUNCT
cblr-14237	481	5	congress	congress	PROPN
cblr-14237	481	6	effectively	effectively	ADV
cblr-14237	481	7	taxed	tax	VERB
cblr-14237	481	8	long	long	ADJ
cblr-14237	481	9	-	-	PUNCT
cblr-14237	481	10	term	term	NOUN
cblr-14237	481	11	capital	capital	NOUN
cblr-14237	481	12	gains	gain	NOUN
cblr-14237	481	13	at	at	ADP
cblr-14237	481	14	half	half	DET
cblr-14237	481	15	the	the	DET
cblr-14237	481	16	rate	rate	NOUN
cblr-14237	481	17	of	of	ADP
cblr-14237	481	18	ordinary	ordinary	ADJ
cblr-14237	481	19	income	income	NOUN
cblr-14237	481	20	;	;	PUNCT
cblr-14237	481	21	after	after	ADP
cblr-14237	481	22	1965	1965	NUM
cblr-14237	481	23	,	,	PUNCT
cblr-14237	481	24	the	the	DET
cblr-14237	481	25	exclusion	exclusion	NOUN
cblr-14237	481	26	implied	imply	VERB
cblr-14237	481	27	a	a	DET
cblr-14237	481	28	rate	rate	NOUN
cblr-14237	481	29	of	of	ADP
cblr-14237	481	30	35	35	NUM
cblr-14237	481	31	%	%	NOUN
cblr-14237	481	32	,	,	PUNCT
cblr-14237	481	33	compared	compare	VERB
cblr-14237	481	34	to	to	ADP
cblr-14237	481	35	a	a	DET
cblr-14237	481	36	70	70	NUM
cblr-14237	481	37	%	%	NOUN
cblr-14237	481	38	top	top	ADJ
cblr-14237	481	39	rate	rate	NOUN
cblr-14237	481	40	on	on	ADP
cblr-14237	481	41	ordinary	ordinary	ADJ
cblr-14237	481	42	income.113	income.113	NOUN
cblr-14237	481	43	in	in	ADP
cblr-14237	481	44	1978	1978	NUM
cblr-14237	481	45	,	,	PUNCT
cblr-14237	481	46	congress	congress	PROPN
cblr-14237	481	47	expanded	expand	VERB
cblr-14237	481	48	the	the	DET
cblr-14237	481	49	exclusion	exclusion	NOUN
cblr-14237	481	50	to	to	ADP
cblr-14237	481	51	60	60	NUM
cblr-14237	481	52	%	%	NOUN
cblr-14237	481	53	,	,	PUNCT
cblr-14237	481	54	which	which	PRON
cblr-14237	481	55	essentially	essentially	ADV
cblr-14237	481	56	reduced	reduce	VERB
cblr-14237	481	57	the	the	DET
cblr-14237	481	58	rate	rate	NOUN
cblr-14237	481	59	for	for	ADP
cblr-14237	481	60	long	long	ADJ
cblr-14237	481	61	-	-	PUNCT
cblr-14237	481	62	term	term	NOUN
cblr-14237	481	63	capital	capital	NOUN
cblr-14237	481	64	gains	gain	NOUN
cblr-14237	481	65	to	to	ADP
cblr-14237	481	66	28	28	NUM
cblr-14237	481	67	%	%	NOUN
cblr-14237	481	68	.	.	PUNCT
cblr-14237	482	1	in	in	ADP
cblr-14237	482	2	1982	1982	NUM
cblr-14237	482	3	,	,	PUNCT
cblr-14237	482	4	top	top	ADJ
cblr-14237	482	5	rates	rate	NOUN
cblr-14237	482	6	on	on	ADP
cblr-14237	482	7	ordinary	ordinary	ADJ
cblr-14237	482	8	income	income	NOUN
cblr-14237	482	9	fell	fall	VERB
cblr-14237	482	10	to	to	ADP
cblr-14237	482	11	50	50	NUM
cblr-14237	482	12	%	%	NOUN
cblr-14237	482	13	,	,	PUNCT
cblr-14237	482	14	yielding	yield	VERB
cblr-14237	482	15	another	another	DET
cblr-14237	482	16	decrease	decrease	NOUN
cblr-14237	482	17	in	in	ADP
cblr-14237	482	18	rates	rate	NOUN
cblr-14237	482	19	for	for	ADP
cblr-14237	482	20	long	long	ADJ
cblr-14237	482	21	-	-	PUNCT
cblr-14237	482	22	term	term	NOUN
cblr-14237	482	23	capital	capital	NOUN
cblr-14237	482	24	gains	gain	NOUN
cblr-14237	482	25	to	to	ADP
cblr-14237	482	26	20	20	NUM
cblr-14237	482	27	%	%	NOUN
cblr-14237	482	28	.	.	PUNCT
cblr-14237	483	1	then	then	ADV
cblr-14237	483	2	,	,	PUNCT
cblr-14237	483	3	the	the	DET
cblr-14237	483	4	tax	tax	NOUN
cblr-14237	483	5	reform	reform	PROPN
cblr-14237	483	6	act	act	NOUN
cblr-14237	483	7	of	of	ADP
cblr-14237	483	8	1986	1986	NUM
cblr-14237	483	9	eliminated	eliminate	VERB
cblr-14237	483	10	the	the	DET
cblr-14237	483	11	exclusion	exclusion	NOUN
cblr-14237	483	12	for	for	ADP
cblr-14237	483	13	long	long	ADJ
cblr-14237	483	14	-	-	PUNCT
cblr-14237	483	15	term	term	NOUN
cblr-14237	483	16	capital	capital	NOUN
cblr-14237	483	17	gains	gain	NOUN
cblr-14237	483	18	and	and	CCONJ
cblr-14237	483	19	lowered	lower	VERB
cblr-14237	483	20	top	top	ADJ
cblr-14237	483	21	statutory	statutory	ADJ
cblr-14237	483	22	rates	rate	NOUN
cblr-14237	483	23	to	to	ADP
cblr-14237	483	24	28%.114	28%.114	NUM
cblr-14237	483	25	subsequent	subsequent	ADJ
cblr-14237	483	26	changes	change	NOUN
cblr-14237	483	27	have	have	AUX
cblr-14237	483	28	focused	focus	VERB
cblr-14237	483	29	111	111	NUM
cblr-14237	483	30	simons	simon	NOUN
cblr-14237	483	31	noted	note	VERB
cblr-14237	483	32	this	this	DET
cblr-14237	483	33	type	type	NOUN
cblr-14237	483	34	of	of	ADP
cblr-14237	483	35	base	base	NOUN
cblr-14237	483	36	-	-	PUNCT
cblr-14237	483	37	rate	rate	NOUN
cblr-14237	483	38	interplay	interplay	NOUN
cblr-14237	483	39	,	,	PUNCT
cblr-14237	483	40	arguing	argue	VERB
cblr-14237	483	41	that	that	SCONJ
cblr-14237	483	42	,	,	PUNCT
cblr-14237	483	43	in	in	ADP
cblr-14237	483	44	times	time	NOUN
cblr-14237	483	45	of	of	ADP
cblr-14237	483	46	economic	economic	ADJ
cblr-14237	483	47	contraction	contraction	NOUN
cblr-14237	483	48	,	,	PUNCT
cblr-14237	483	49	assessed	assess	VERB
cblr-14237	483	50	values	value	NOUN
cblr-14237	483	51	may	may	AUX
cblr-14237	483	52	exceed	exceed	VERB
cblr-14237	483	53	real	real	ADJ
cblr-14237	483	54	values	value	NOUN
cblr-14237	483	55	.	.	PUNCT
cblr-14237	484	1	a	a	DET
cblr-14237	484	2	proper	proper	ADJ
cblr-14237	484	3	adjustment	adjustment	NOUN
cblr-14237	484	4	is	be	AUX
cblr-14237	484	5	to	to	PART
cblr-14237	484	6	reduce	reduce	VERB
cblr-14237	484	7	rates	rate	NOUN
cblr-14237	484	8	.	.	PUNCT
cblr-14237	485	1	see	see	VERB
cblr-14237	485	2	simons	simon	NOUN
cblr-14237	485	3	,	,	PUNCT
cblr-14237	485	4	supra	supra	PROPN
cblr-14237	485	5	note	note	PROPN
cblr-14237	485	6	68	68	NUM
cblr-14237	485	7	,	,	PUNCT
cblr-14237	485	8	at	at	ADP
cblr-14237	485	9	33	33	NUM
cblr-14237	485	10	n.20	n.20	NOUN
cblr-14237	485	11	,	,	PUNCT
cblr-14237	485	12	50	50	NUM
cblr-14237	485	13	.	.	NOUN
cblr-14237	485	14	112	112	NUM
cblr-14237	485	15	during	during	ADP
cblr-14237	485	16	this	this	DET
cblr-14237	485	17	period	period	NOUN
cblr-14237	485	18	,	,	PUNCT
cblr-14237	485	19	congress	congress	PROPN
cblr-14237	485	20	sometimes	sometimes	ADV
cblr-14237	485	21	subjected	subject	VERB
cblr-14237	485	22	long	long	ADJ
cblr-14237	485	23	-	-	PUNCT
cblr-14237	485	24	term	term	NOUN
cblr-14237	485	25	capital	capital	NOUN
cblr-14237	485	26	gains	gain	NOUN
cblr-14237	485	27	to	to	ADP
cblr-14237	485	28	minimum	minimum	ADJ
cblr-14237	485	29	taxes	taxis	NOUN
cblr-14237	485	30	and	and	CCONJ
cblr-14237	485	31	maximum	maximum	ADJ
cblr-14237	485	32	rates	rate	NOUN
cblr-14237	485	33	.	.	PUNCT
cblr-14237	486	1	see	see	VERB
cblr-14237	486	2	gerald	gerald	PROPN
cblr-14237	486	3	auten	auten	PROPN
cblr-14237	486	4	,	,	PUNCT
cblr-14237	486	5	capital	capital	NOUN
cblr-14237	486	6	gains	gain	NOUN
cblr-14237	486	7	taxation	taxation	NOUN
cblr-14237	486	8	,	,	PUNCT
cblr-14237	486	9	in	in	ADP
cblr-14237	486	10	the	the	DET
cblr-14237	486	11	encyclopedia	encyclopedia	NOUN
cblr-14237	486	12	of	of	ADP
cblr-14237	486	13	tax’n	tax’n	NUM
cblr-14237	486	14	&	&	CCONJ
cblr-14237	486	15	tax	tax	NOUN
cblr-14237	486	16	pol’y	pol’y	NOUN
cblr-14237	486	17	58	58	NUM
cblr-14237	486	18	(	(	PUNCT
cblr-14237	486	19	1999	1999	NUM
cblr-14237	486	20	)	)	PUNCT
cblr-14237	486	21	.	.	PUNCT
cblr-14237	487	1	113	113	NUM
cblr-14237	487	2	when	when	SCONJ
cblr-14237	487	3	top	top	ADJ
cblr-14237	487	4	marginal	marginal	ADJ
cblr-14237	487	5	rates	rate	NOUN
cblr-14237	487	6	peaked	peak	VERB
cblr-14237	487	7	at	at	ADP
cblr-14237	487	8	94	94	NUM
cblr-14237	487	9	%	%	NOUN
cblr-14237	487	10	in	in	ADP
cblr-14237	487	11	1944	1944	NUM
cblr-14237	487	12	,	,	PUNCT
cblr-14237	487	13	capital	capital	NOUN
cblr-14237	487	14	gains	gain	NOUN
cblr-14237	487	15	faced	face	VERB
cblr-14237	487	16	an	an	DET
cblr-14237	487	17	implicit	implicit	ADJ
cblr-14237	487	18	rate	rate	NOUN
cblr-14237	487	19	of	of	ADP
cblr-14237	487	20	47	47	NUM
cblr-14237	487	21	%	%	NOUN
cblr-14237	487	22	.	.	PUNCT
cblr-14237	488	1	see	see	VERB
cblr-14237	488	2	tax	tax	NOUN
cblr-14237	488	3	pol’y	pol’y	NOUN
cblr-14237	488	4	ctr	ctr	PROPN
cblr-14237	488	5	.	.	PROPN
cblr-14237	488	6	,	,	PUNCT
cblr-14237	488	7	historical	historical	ADJ
cblr-14237	488	8	highest	high	ADJ
cblr-14237	488	9	marginal	marginal	ADJ
cblr-14237	488	10	income	income	NOUN
cblr-14237	488	11	tax	tax	NOUN
cblr-14237	488	12	rates	rate	NOUN
cblr-14237	488	13	,	,	PUNCT
cblr-14237	488	14	1913	1913	NUM
cblr-14237	488	15	to	to	ADP
cblr-14237	488	16	2023	2023	NUM
cblr-14237	488	17	(	(	PUNCT
cblr-14237	488	18	2023	2023	NUM
cblr-14237	488	19	)	)	PUNCT
cblr-14237	488	20	,	,	PUNCT
cblr-14237	488	21	https://taxpolicycenter.org/statistics/historical-highest-marginal-incometax-rates	https://taxpolicycenter.org/statistics/historical-highest-marginal-incometax-rate	VERB
cblr-14237	488	22	[	[	X
cblr-14237	488	23	https://perma.cc/v967-kudx	https://perma.cc/v967-kudx	X
cblr-14237	488	24	]	]	X
cblr-14237	488	25	.	.	PUNCT
cblr-14237	489	1	114	114	NUM
cblr-14237	489	2	pub	pub	NOUN
cblr-14237	489	3	.	.	PUNCT
cblr-14237	490	1	l.	l.	PROPN
cblr-14237	490	2	no	no	INTJ
cblr-14237	490	3	.	.	PUNCT
cblr-14237	491	1	99–514	99–514	NUM
cblr-14237	491	2	,	,	PUNCT
cblr-14237	491	3	§	§	PROPN
cblr-14237	491	4	§	§	PROPN
cblr-14237	491	5	101	101	NUM
cblr-14237	491	6	,	,	PUNCT
cblr-14237	491	7	301	301	NUM
cblr-14237	491	8	,	,	PUNCT
cblr-14237	491	9	100	100	NUM
cblr-14237	491	10	stat	stat	NOUN
cblr-14237	491	11	.	.	PUNCT
cblr-14237	492	1	2085	2085	NUM
cblr-14237	492	2	,	,	PUNCT
cblr-14237	492	3	2096–99	2096–99	NOUN
cblr-14237	492	4	,	,	PUNCT
cblr-14237	492	5	2216–17	2216–17	NUM
cblr-14237	492	6	(	(	PUNCT
cblr-14237	492	7	1986	1986	NUM
cblr-14237	492	8	)	)	PUNCT
cblr-14237	492	9	.	.	PUNCT
cblr-14237	493	1	see	see	VERB
cblr-14237	493	2	auten	auten	NOUN
cblr-14237	493	3	,	,	PUNCT
cblr-14237	493	4	supra	supra	PROPN
cblr-14237	493	5	note	note	NOUN
cblr-14237	493	6	112	112	NUM
cblr-14237	493	7	,	,	PUNCT
cblr-14237	493	8	at	at	ADP
cblr-14237	493	9	58–59	58–59	NUM
cblr-14237	493	10	;	;	PUNCT
cblr-14237	493	11	james	james	PROPN
cblr-14237	493	12	d.	d.	PROPN
cblr-14237	493	13	gwartney	gwartney	PROPN
cblr-14237	493	14	&	&	CCONJ
cblr-14237	493	15	randall	randall	PROPN
cblr-14237	493	16	g.	g.	PROPN
cblr-14237	493	17	holcombe	holcombe	PROPN
cblr-14237	493	18	,	,	PUNCT
cblr-14237	493	19	optimal	optimal	ADJ
cblr-14237	493	20	capital	capital	NOUN
cblr-14237	493	21	gains	gain	NOUN
cblr-14237	493	22	tax	tax	NOUN
cblr-14237	493	23	policy	policy	NOUN
cblr-14237	493	24	:	:	PUNCT
cblr-14237	493	25	lessons	lesson	NOUN
cblr-14237	493	26	from	from	ADP
cblr-14237	493	27	the	the	DET
cblr-14237	493	28	1970s	1970	NOUN
cblr-14237	493	29	,	,	PUNCT
cblr-14237	493	30	1980s	1980s	NUM
cblr-14237	493	31	,	,	PUNCT
cblr-14237	493	32	and	and	CCONJ
cblr-14237	493	33	1990s	1990s	NUM
cblr-14237	493	34	,	,	PUNCT
cblr-14237	493	35	joint	joint	ADJ
cblr-14237	493	36	econ	econ	NOUN
cblr-14237	493	37	.	.	PUNCT
cblr-14237	494	1	comm	comm	NOUN
cblr-14237	494	2	.	.	PUNCT
cblr-14237	495	1	2–3	2–3	NUM
cblr-14237	495	2	(	(	PUNCT
cblr-14237	495	3	1997	1997	NUM
cblr-14237	495	4	)	)	PUNCT
cblr-14237	495	5	.	.	PUNCT
cblr-14237	496	1	no	no	INTJ
cblr-14237	496	2	.	.	NOUN
cblr-14237	496	3	2	2	NUM
cblr-14237	496	4	]	]	PUNCT
cblr-14237	496	5	transforming	transform	VERB
cblr-14237	496	6	tax	tax	NOUN
cblr-14237	496	7	expenditures	expenditure	NOUN
cblr-14237	496	8	647	647	NUM
cblr-14237	496	9	on	on	ADP
cblr-14237	496	10	statutory	statutory	ADJ
cblr-14237	496	11	rates	rate	NOUN
cblr-14237	496	12	,	,	PUNCT
cblr-14237	496	13	rather	rather	ADV
cblr-14237	496	14	than	than	ADP
cblr-14237	496	15	the	the	DET
cblr-14237	496	16	interplay	interplay	NOUN
cblr-14237	496	17	between	between	ADP
cblr-14237	496	18	an	an	DET
cblr-14237	496	19	exclusion	exclusion	NOUN
cblr-14237	496	20	and	and	CCONJ
cblr-14237	496	21	rates.115	rates.115	NOUN
cblr-14237	496	22	this	this	DET
cblr-14237	496	23	history	history	NOUN
cblr-14237	496	24	illustrates	illustrate	VERB
cblr-14237	496	25	how	how	SCONJ
cblr-14237	496	26	congress	congress	PROPN
cblr-14237	496	27	used	use	VERB
cblr-14237	496	28	nominal	nominal	ADJ
cblr-14237	496	29	changes	change	NOUN
cblr-14237	496	30	in	in	ADP
cblr-14237	496	31	the	the	DET
cblr-14237	496	32	tax	tax	NOUN
cblr-14237	496	33	base	base	NOUN
cblr-14237	496	34	and	and	CCONJ
cblr-14237	496	35	statutory	statutory	ADJ
cblr-14237	496	36	rates	rate	NOUN
cblr-14237	496	37	to	to	PART
cblr-14237	496	38	adjust	adjust	VERB
cblr-14237	496	39	the	the	DET
cblr-14237	496	40	capital	capital	NOUN
cblr-14237	496	41	gains	gain	NOUN
cblr-14237	496	42	preference	preference	NOUN
cblr-14237	496	43	over	over	ADP
cblr-14237	496	44	time	time	NOUN
cblr-14237	496	45	.	.	PUNCT
cblr-14237	497	1	today	today	NOUN
cblr-14237	497	2	,	,	PUNCT
cblr-14237	497	3	this	this	DET
cblr-14237	497	4	strategy	strategy	NOUN
cblr-14237	497	5	is	be	AUX
cblr-14237	497	6	evident	evident	ADJ
cblr-14237	497	7	in	in	ADP
cblr-14237	497	8	congress	congress	PROPN
cblr-14237	497	9	’s	’s	PART
cblr-14237	497	10	revisions	revision	NOUN
cblr-14237	497	11	to	to	ADP
cblr-14237	497	12	§	§	PROPN
cblr-14237	497	13	1202	1202	NUM
cblr-14237	497	14	,	,	PUNCT
cblr-14237	497	15	the	the	DET
cblr-14237	497	16	statutory	statutory	ADJ
cblr-14237	497	17	exclusion	exclusion	NOUN
cblr-14237	497	18	for	for	ADP
cblr-14237	497	19	gain	gain	NOUN
cblr-14237	497	20	from	from	ADP
cblr-14237	497	21	the	the	DET
cblr-14237	497	22	sale	sale	NOUN
cblr-14237	497	23	of	of	ADP
cblr-14237	497	24	qualified	qualified	ADJ
cblr-14237	497	25	small	small	ADJ
cblr-14237	497	26	business	business	NOUN
cblr-14237	497	27	stock.116	stock.116	ADJ
cblr-14237	497	28	when	when	SCONJ
cblr-14237	497	29	congress	congress	PROPN
cblr-14237	497	30	enacted	enact	VERB
cblr-14237	497	31	§	§	PROPN
cblr-14237	497	32	1202	1202	NUM
cblr-14237	497	33	in	in	ADP
cblr-14237	497	34	1993	1993	NUM
cblr-14237	497	35	,	,	PUNCT
cblr-14237	497	36	the	the	DET
cblr-14237	497	37	provision	provision	NOUN
cblr-14237	497	38	granted	grant	VERB
cblr-14237	497	39	a	a	DET
cblr-14237	497	40	50	50	NUM
cblr-14237	497	41	%	%	NOUN
cblr-14237	497	42	exclusion	exclusion	NOUN
cblr-14237	497	43	for	for	ADP
cblr-14237	497	44	gains	gain	NOUN
cblr-14237	497	45	from	from	ADP
cblr-14237	497	46	qualified	qualified	ADJ
cblr-14237	497	47	small	small	ADJ
cblr-14237	497	48	business	business	NOUN
cblr-14237	497	49	stock	stock	NOUN
cblr-14237	497	50	.	.	PUNCT
cblr-14237	498	1	with	with	ADP
cblr-14237	498	2	a	a	DET
cblr-14237	498	3	capital	capital	NOUN
cblr-14237	498	4	gains	gain	NOUN
cblr-14237	498	5	rate	rate	NOUN
cblr-14237	498	6	of	of	ADP
cblr-14237	498	7	28	28	NUM
cblr-14237	498	8	%	%	NOUN
cblr-14237	498	9	,	,	PUNCT
cblr-14237	498	10	the	the	DET
cblr-14237	498	11	effective	effective	ADJ
cblr-14237	498	12	rate	rate	NOUN
cblr-14237	498	13	on	on	ADP
cblr-14237	498	14	such	such	ADJ
cblr-14237	498	15	sales	sale	NOUN
cblr-14237	498	16	was	be	AUX
cblr-14237	498	17	14	14	NUM
cblr-14237	498	18	%	%	NOUN
cblr-14237	498	19	.	.	PUNCT
cblr-14237	499	1	when	when	SCONJ
cblr-14237	499	2	congress	congress	PROPN
cblr-14237	499	3	lowered	lower	VERB
cblr-14237	499	4	the	the	DET
cblr-14237	499	5	general	general	ADJ
cblr-14237	499	6	capital	capital	NOUN
cblr-14237	499	7	gains	gain	NOUN
cblr-14237	499	8	rate	rate	NOUN
cblr-14237	499	9	to	to	ADP
cblr-14237	499	10	15	15	NUM
cblr-14237	499	11	%	%	NOUN
cblr-14237	499	12	in	in	ADP
cblr-14237	499	13	2003	2003	NUM
cblr-14237	499	14	,	,	PUNCT
cblr-14237	499	15	it	it	PRON
cblr-14237	499	16	kept	keep	VERB
cblr-14237	499	17	the	the	DET
cblr-14237	499	18	statutory	statutory	ADJ
cblr-14237	499	19	rate	rate	NOUN
cblr-14237	499	20	applicable	applicable	ADJ
cblr-14237	499	21	to	to	ADP
cblr-14237	499	22	qualified	qualified	ADJ
cblr-14237	499	23	small	small	ADJ
cblr-14237	499	24	business	business	NOUN
cblr-14237	499	25	stock	stock	NOUN
cblr-14237	499	26	at	at	ADP
cblr-14237	499	27	28	28	NUM
cblr-14237	499	28	%	%	NOUN
cblr-14237	499	29	,	,	PUNCT
cblr-14237	499	30	which	which	PRON
cblr-14237	499	31	virtually	virtually	ADV
cblr-14237	499	32	eliminated	eliminate	VERB
cblr-14237	499	33	the	the	DET
cblr-14237	499	34	§	§	PROPN
cblr-14237	499	35	1202	1202	NUM
cblr-14237	499	36	preference	preference	NOUN
cblr-14237	499	37	by	by	ADP
cblr-14237	499	38	reducing	reduce	VERB
cblr-14237	499	39	the	the	DET
cblr-14237	499	40	rate	rate	NOUN
cblr-14237	499	41	advantage	advantage	NOUN
cblr-14237	499	42	to	to	ADP
cblr-14237	499	43	a	a	DET
cblr-14237	499	44	single	single	ADJ
cblr-14237	499	45	percentage	percentage	NOUN
cblr-14237	499	46	point	point	NOUN
cblr-14237	499	47	—	—	PUNCT
cblr-14237	499	48	at	at	ADP
cblr-14237	499	49	least	least	ADJ
cblr-14237	499	50	until	until	SCONJ
cblr-14237	499	51	congress	congress	PROPN
cblr-14237	499	52	increased	increase	VERB
cblr-14237	499	53	the	the	DET
cblr-14237	499	54	exclusion	exclusion	NOUN
cblr-14237	499	55	to	to	ADP
cblr-14237	499	56	100	100	NUM
cblr-14237	499	57	%	%	NOUN
cblr-14237	499	58	after	after	ADP
cblr-14237	499	59	the	the	DET
cblr-14237	499	60	great	great	ADJ
cblr-14237	499	61	recession.117	recession.117	NOUN
cblr-14237	499	62	this	this	DET
cblr-14237	499	63	example	example	NOUN
cblr-14237	499	64	shows	show	VERB
cblr-14237	499	65	how	how	SCONJ
cblr-14237	499	66	the	the	DET
cblr-14237	499	67	base	base	ADJ
cblr-14237	499	68	-	-	PUNCT
cblr-14237	499	69	rate	rate	NOUN
cblr-14237	499	70	identity	identity	NOUN
cblr-14237	499	71	can	can	AUX
cblr-14237	499	72	achieve	achieve	VERB
cblr-14237	499	73	something	something	PRON
cblr-14237	499	74	like	like	ADP
cblr-14237	499	75	de	de	X
cblr-14237	499	76	facto	facto	X
cblr-14237	499	77	repeal	repeal	NOUN
cblr-14237	499	78	for	for	ADP
cblr-14237	499	79	a	a	DET
cblr-14237	499	80	tax	tax	NOUN
cblr-14237	499	81	preference	preference	NOUN
cblr-14237	499	82	.	.	PUNCT
cblr-14237	500	1	just	just	ADV
cblr-14237	500	2	as	as	SCONJ
cblr-14237	500	3	base	base	ADJ
cblr-14237	500	4	adjustments	adjustment	NOUN
cblr-14237	500	5	can	can	AUX
cblr-14237	500	6	change	change	VERB
cblr-14237	500	7	effective	effective	ADJ
cblr-14237	500	8	tax	tax	NOUN
cblr-14237	500	9	rates	rate	NOUN
cblr-14237	500	10	(	(	PUNCT
cblr-14237	500	11	as	as	ADP
cblr-14237	500	12	for	for	ADP
cblr-14237	500	13	long	long	ADJ
cblr-14237	500	14	-	-	PUNCT
cblr-14237	500	15	term	term	NOUN
cblr-14237	500	16	capital	capital	NOUN
cblr-14237	500	17	gains	gain	NOUN
cblr-14237	500	18	)	)	PUNCT
cblr-14237	500	19	,	,	PUNCT
cblr-14237	500	20	rate	rate	NOUN
cblr-14237	500	21	adjustments	adjustment	NOUN
cblr-14237	500	22	can	can	AUX
cblr-14237	500	23	eliminate	eliminate	VERB
cblr-14237	500	24	preferences	preference	NOUN
cblr-14237	500	25	embedded	embed	VERB
cblr-14237	500	26	in	in	ADP
cblr-14237	500	27	the	the	DET
cblr-14237	500	28	base	base	NOUN
cblr-14237	500	29	.	.	PUNCT
cblr-14237	501	1	3	3	X
cblr-14237	501	2	.	.	X
cblr-14237	501	3	depreciation	depreciation	NOUN
cblr-14237	501	4	recapture	recapture	NOUN
cblr-14237	501	5	for	for	ADP
cblr-14237	501	6	real	real	ADJ
cblr-14237	501	7	property	property	NOUN
cblr-14237	501	8	fee	fee	NOUN
cblr-14237	501	9	ownership	ownership	NOUN
cblr-14237	501	10	of	of	ADP
cblr-14237	501	11	improved	improve	VERB
cblr-14237	501	12	real	real	ADJ
cblr-14237	501	13	property	property	NOUN
cblr-14237	501	14	consists	consist	VERB
cblr-14237	501	15	of	of	ADP
cblr-14237	501	16	two	two	NUM
cblr-14237	501	17	distinct	distinct	ADJ
cblr-14237	501	18	financial	financial	ADJ
cblr-14237	501	19	assets	asset	NOUN
cblr-14237	501	20	,	,	PUNCT
cblr-14237	501	21	land	land	NOUN
cblr-14237	501	22	and	and	CCONJ
cblr-14237	501	23	improvements	improvement	NOUN
cblr-14237	501	24	such	such	ADJ
cblr-14237	501	25	as	as	ADP
cblr-14237	501	26	buildings	building	NOUN
cblr-14237	501	27	.	.	PUNCT
cblr-14237	502	1	under	under	ADP
cblr-14237	502	2	the	the	DET
cblr-14237	502	3	code	code	NOUN
cblr-14237	502	4	,	,	PUNCT
cblr-14237	502	5	improvements	improvement	NOUN
cblr-14237	502	6	are	be	AUX
cblr-14237	502	7	depreciable	depreciable	ADJ
cblr-14237	502	8	,	,	PUNCT
cblr-14237	502	9	115	115	NUM
cblr-14237	502	10	starting	start	VERB
cblr-14237	502	11	in	in	ADP
cblr-14237	502	12	1990	1990	NUM
cblr-14237	502	13	,	,	PUNCT
cblr-14237	502	14	congress	congress	PROPN
cblr-14237	502	15	adjusted	adjust	VERB
cblr-14237	502	16	the	the	DET
cblr-14237	502	17	capital	capital	NOUN
cblr-14237	502	18	gains	gain	VERB
cblr-14237	502	19	preference	preference	NOUN
cblr-14237	502	20	through	through	ADP
cblr-14237	502	21	changes	change	NOUN
cblr-14237	502	22	in	in	ADP
cblr-14237	502	23	statutory	statutory	ADJ
cblr-14237	502	24	rates	rate	NOUN
cblr-14237	502	25	.	.	PUNCT
cblr-14237	503	1	see	see	VERB
cblr-14237	503	2	i.r.c	i.r.c	NOUN
cblr-14237	503	3	.	.	PUNCT
cblr-14237	504	1	§	§	PROPN
cblr-14237	504	2	1(h	1(h	NUM
cblr-14237	504	3	)	)	PUNCT
cblr-14237	505	1	;	;	PUNCT
cblr-14237	505	2	see	see	VERB
cblr-14237	505	3	also	also	ADV
cblr-14237	505	4	federal	federal	ADJ
cblr-14237	505	5	capital	capital	NOUN
cblr-14237	505	6	gains	gain	NOUN
cblr-14237	505	7	tax	tax	NOUN
cblr-14237	505	8	rates	rate	NOUN
cblr-14237	505	9	1988–2011	1988–2011	NUM
cblr-14237	505	10	,	,	PUNCT
cblr-14237	505	11	tax	tax	NOUN
cblr-14237	505	12	found	find	VERB
cblr-14237	505	13	.	.	PUNCT
cblr-14237	506	1	(	(	PUNCT
cblr-14237	506	2	2011	2011	NUM
cblr-14237	506	3	)	)	PUNCT
cblr-14237	506	4	,	,	PUNCT
cblr-14237	506	5	https://files.taxfoundation.org/legacy/docs/fed_capgains_taxrates20100830.pdf	https://files.taxfoundation.org/legacy/docs/fed_capgains_taxrates20100830.pdf	PUNCT
cblr-14237	507	1	[	[	X
cblr-14237	507	2	https://perma.cc/y5wd-6dtf	https://perma.cc/y5wd-6dtf	NOUN
cblr-14237	507	3	]	]	X
cblr-14237	507	4	.	.	PUNCT
cblr-14237	508	1	116	116	NUM
cblr-14237	508	2	i.r.c	i.r.c	NOUN
cblr-14237	508	3	.	.	PUNCT
cblr-14237	509	1	§	§	PROPN
cblr-14237	509	2	1202	1202	NUM
cblr-14237	509	3	.	.	PUNCT
cblr-14237	510	1	117	117	NUM
cblr-14237	510	2	see	see	VERB
cblr-14237	510	3	generally	generally	ADV
cblr-14237	510	4	beckett	beckett	PROPN
cblr-14237	510	5	g.	g.	PROPN
cblr-14237	510	6	cantley	cantley	PROPN
cblr-14237	510	7	,	,	PUNCT
cblr-14237	510	8	the	the	DET
cblr-14237	510	9	new	new	ADJ
cblr-14237	510	10	section	section	NOUN
cblr-14237	510	11	1202	1202	NUM
cblr-14237	510	12	tax	tax	NOUN
cblr-14237	510	13	-	-	PUNCT
cblr-14237	510	14	free	free	ADJ
cblr-14237	510	15	business	business	NOUN
cblr-14237	510	16	sale	sale	NOUN
cblr-14237	510	17	:	:	PUNCT
cblr-14237	510	18	congress	congress	PROPN
cblr-14237	510	19	rewards	reward	VERB
cblr-14237	510	20	small	small	ADJ
cblr-14237	510	21	businesses	business	NOUN
cblr-14237	510	22	that	that	PRON
cblr-14237	510	23	survived	survive	VERB
cblr-14237	510	24	the	the	DET
cblr-14237	510	25	great	great	ADJ
cblr-14237	510	26	recession	recession	NOUN
cblr-14237	510	27	,	,	PUNCT
cblr-14237	510	28	17	17	NUM
cblr-14237	510	29	fordham	fordham	PROPN
cblr-14237	510	30	j.	j.	PROPN
cblr-14237	510	31	corp	corp	PROPN
cblr-14237	510	32	.	.	PROPN
cblr-14237	510	33	&	&	CCONJ
cblr-14237	510	34	fin	fin	PROPN
cblr-14237	510	35	.	.	PUNCT
cblr-14237	511	1	l.	l.	PROPN
cblr-14237	511	2	1127	1127	NUM
cblr-14237	511	3	,	,	PUNCT
cblr-14237	511	4	1130–49	1130–49	NUM
cblr-14237	511	5	(	(	PUNCT
cblr-14237	511	6	2012	2012	NUM
cblr-14237	511	7	)	)	PUNCT
cblr-14237	511	8	(	(	PUNCT
cblr-14237	511	9	tracing	trace	VERB
cblr-14237	511	10	the	the	DET
cblr-14237	511	11	history	history	NOUN
cblr-14237	511	12	of	of	ADP
cblr-14237	511	13	i.r.c	i.r.c	NOUN
cblr-14237	511	14	.	.	PUNCT
cblr-14237	512	1	§	§	PROPN
cblr-14237	512	2	1202	1202	NUM
cblr-14237	512	3	)	)	PUNCT
cblr-14237	512	4	.	.	PUNCT
cblr-14237	513	1	congress	congress	PROPN
cblr-14237	513	2	implemented	implement	VERB
cblr-14237	513	3	a	a	DET
cblr-14237	513	4	temporary	temporary	ADJ
cblr-14237	513	5	75	75	NUM
cblr-14237	513	6	%	%	NOUN
cblr-14237	513	7	exclusion	exclusion	NOUN
cblr-14237	513	8	for	for	ADP
cblr-14237	513	9	2009	2009	NUM
cblr-14237	513	10	and	and	CCONJ
cblr-14237	513	11	2010	2010	NUM
cblr-14237	513	12	before	before	ADP
cblr-14237	513	13	implementing	implement	VERB
cblr-14237	513	14	a	a	DET
cblr-14237	513	15	100	100	NUM
cblr-14237	513	16	%	%	NOUN
cblr-14237	513	17	exclusion	exclusion	NOUN
cblr-14237	513	18	.	.	PUNCT
cblr-14237	514	1	this	this	DET
cblr-14237	514	2	temporary	temporary	ADJ
cblr-14237	514	3	exclusion	exclusion	NOUN
cblr-14237	514	4	was	be	AUX
cblr-14237	514	5	an	an	DET
cblr-14237	514	6	express	express	ADJ
cblr-14237	514	7	stimulus	stimulus	ADJ
cblr-14237	514	8	measure	measure	NOUN
cblr-14237	514	9	.	.	PUNCT
cblr-14237	515	1	see	see	VERB
cblr-14237	515	2	i	i	PRON
cblr-14237	515	3	d.	d.	PROPN
cblr-14237	515	4	at	at	ADP
cblr-14237	515	5	1139–40	1139–40	NUM
cblr-14237	515	6	.	.	PUNCT
cblr-14237	516	1	648	648	NUM
cblr-14237	516	2	columbia	columbia	PROPN
cblr-14237	516	3	business	business	NOUN
cblr-14237	516	4	law	law	PROPN
cblr-14237	516	5	review	review	NOUN
cblr-14237	516	6	[	[	X
cblr-14237	516	7	vol	vol	NOUN
cblr-14237	516	8	.	.	NOUN
cblr-14237	516	9	2024	2024	NUM
cblr-14237	516	10	while	while	SCONJ
cblr-14237	516	11	land	land	NOUN
cblr-14237	516	12	is	be	AUX
cblr-14237	516	13	not.118	not.118	VERB
cblr-14237	516	14	both	both	DET
cblr-14237	516	15	assets	asset	NOUN
cblr-14237	516	16	may	may	AUX
cblr-14237	516	17	appreciate	appreciate	VERB
cblr-14237	516	18	over	over	ADP
cblr-14237	516	19	time	time	NOUN
cblr-14237	516	20	,	,	PUNCT
cblr-14237	516	21	however	however	ADV
cblr-14237	516	22	,	,	PUNCT
cblr-14237	516	23	and	and	CCONJ
cblr-14237	516	24	at	at	ADP
cblr-14237	516	25	different	different	ADJ
cblr-14237	516	26	rates	rate	NOUN
cblr-14237	516	27	.	.	PUNCT
cblr-14237	517	1	depreciation	depreciation	NOUN
cblr-14237	517	2	deductions	deduction	NOUN
cblr-14237	517	3	generally	generally	ADV
cblr-14237	517	4	reduce	reduce	VERB
cblr-14237	517	5	the	the	DET
cblr-14237	517	6	owner	owner	NOUN
cblr-14237	517	7	’s	’s	PART
cblr-14237	517	8	ordinary	ordinary	ADJ
cblr-14237	517	9	income	income	NOUN
cblr-14237	517	10	,	,	PUNCT
cblr-14237	517	11	while	while	SCONJ
cblr-14237	517	12	the	the	DET
cblr-14237	517	13	sale	sale	NOUN
cblr-14237	517	14	of	of	ADP
cblr-14237	517	15	real	real	ADJ
cblr-14237	517	16	property	property	NOUN
cblr-14237	517	17	may	may	AUX
cblr-14237	517	18	produce	produce	VERB
cblr-14237	517	19	long	long	ADJ
cblr-14237	517	20	-	-	PUNCT
cblr-14237	517	21	term	term	NOUN
cblr-14237	517	22	capital	capital	NOUN
cblr-14237	517	23	gain	gain	NOUN
cblr-14237	517	24	,	,	PUNCT
cblr-14237	517	25	if	if	SCONJ
cblr-14237	517	26	the	the	DET
cblr-14237	517	27	owner	owner	NOUN
cblr-14237	517	28	holds	hold	VERB
cblr-14237	517	29	the	the	DET
cblr-14237	517	30	property	property	NOUN
cblr-14237	517	31	for	for	ADP
cblr-14237	517	32	investment	investment	NOUN
cblr-14237	517	33	or	or	CCONJ
cblr-14237	517	34	in	in	ADP
cblr-14237	517	35	a	a	DET
cblr-14237	517	36	trade	trade	NOUN
cblr-14237	517	37	or	or	CCONJ
cblr-14237	517	38	business.119	business.119	PROPN
cblr-14237	517	39	recapture	recapture	NOUN
cblr-14237	517	40	rules	rule	NOUN
cblr-14237	517	41	limit	limit	VERB
cblr-14237	517	42	or	or	CCONJ
cblr-14237	517	43	eliminate	eliminate	VERB
cblr-14237	517	44	this	this	DET
cblr-14237	517	45	potential	potential	ADJ
cblr-14237	517	46	arbitrage	arbitrage	NOUN
cblr-14237	517	47	involving	involve	VERB
cblr-14237	517	48	rates	rate	NOUN
cblr-14237	517	49	,	,	PUNCT
cblr-14237	517	50	while	while	SCONJ
cblr-14237	517	51	recognizing	recognize	VERB
cblr-14237	517	52	that	that	DET
cblr-14237	517	53	depreciation	depreciation	NOUN
cblr-14237	517	54	for	for	ADP
cblr-14237	517	55	tax	tax	NOUN
cblr-14237	517	56	purposes	purpose	NOUN
cblr-14237	517	57	almost	almost	ADV
cblr-14237	517	58	always	always	ADV
cblr-14237	517	59	exceeds	exceed	VERB
cblr-14237	517	60	the	the	DET
cblr-14237	517	61	costs	cost	NOUN
cblr-14237	517	62	of	of	ADP
cblr-14237	517	63	actual	actual	ADJ
cblr-14237	517	64	wear	wear	NOUN
cblr-14237	517	65	and	and	CCONJ
cblr-14237	517	66	tear	tear	ADJ
cblr-14237	517	67	.	.	PUNCT
cblr-14237	518	1	on	on	ADP
cblr-14237	518	2	a	a	DET
cblr-14237	518	3	sale	sale	NOUN
cblr-14237	518	4	of	of	ADP
cblr-14237	518	5	real	real	ADJ
cblr-14237	518	6	property	property	NOUN
cblr-14237	518	7	for	for	ADP
cblr-14237	518	8	gain,120	gain,120	NOUN
cblr-14237	518	9	previously	previously	ADV
cblr-14237	518	10	claimed	claim	VERB
cblr-14237	518	11	straight	straight	ADJ
cblr-14237	518	12	-	-	PUNCT
cblr-14237	518	13	line	line	NOUN
cblr-14237	518	14	depreciation	depreciation	NOUN
cblr-14237	518	15	is	be	AUX
cblr-14237	518	16	recaptured	recapture	VERB
cblr-14237	518	17	at	at	ADP
cblr-14237	518	18	a	a	DET
cblr-14237	518	19	25	25	NUM
cblr-14237	518	20	%	%	NOUN
cblr-14237	518	21	rate.121	rate.121	NOUN
cblr-14237	518	22	any	any	DET
cblr-14237	518	23	residual	residual	ADJ
cblr-14237	518	24	gain	gain	NOUN
cblr-14237	518	25	is	be	AUX
cblr-14237	518	26	taxable	taxable	ADJ
cblr-14237	518	27	at	at	ADP
cblr-14237	518	28	the	the	DET
cblr-14237	518	29	rates	rate	NOUN
cblr-14237	518	30	applicable	applicable	ADJ
cblr-14237	518	31	to	to	ADP
cblr-14237	518	32	long	long	ADJ
cblr-14237	518	33	-	-	PUNCT
cblr-14237	518	34	term	term	NOUN
cblr-14237	518	35	capital	capital	NOUN
cblr-14237	518	36	gains	gain	NOUN
cblr-14237	518	37	,	,	PUNCT
cblr-14237	518	38	which	which	PRON
cblr-14237	518	39	are	be	AUX
cblr-14237	518	40	lower—20%—under	lower—20%—und	ADJ
cblr-14237	518	41	current	current	ADJ
cblr-14237	518	42	law	law	NOUN
cblr-14237	518	43	.	.	PUNCT
cblr-14237	519	1	for	for	ADP
cblr-14237	519	2	example	example	NOUN
cblr-14237	519	3	,	,	PUNCT
cblr-14237	519	4	if	if	SCONJ
cblr-14237	519	5	an	an	DET
cblr-14237	519	6	owner	owner	NOUN
cblr-14237	519	7	claimed	claim	VERB
cblr-14237	519	8	$	$	SYM
cblr-14237	519	9	1,000	1,000	NUM
cblr-14237	519	10	of	of	ADP
cblr-14237	519	11	depreciation	depreciation	NOUN
cblr-14237	519	12	with	with	ADP
cblr-14237	519	13	respect	respect	NOUN
cblr-14237	519	14	to	to	ADP
cblr-14237	519	15	real	real	ADJ
cblr-14237	519	16	property	property	NOUN
cblr-14237	519	17	,	,	PUNCT
cblr-14237	519	18	the	the	DET
cblr-14237	519	19	owner	owner	NOUN
cblr-14237	519	20	could	could	AUX
cblr-14237	519	21	reduce	reduce	VERB
cblr-14237	519	22	taxes	taxis	NOUN
cblr-14237	519	23	due	due	ADJ
cblr-14237	519	24	by	by	ADP
cblr-14237	519	25	$	$	SYM
cblr-14237	519	26	370	370	NUM
cblr-14237	519	27	at	at	ADP
cblr-14237	519	28	a	a	DET
cblr-14237	519	29	top	top	ADJ
cblr-14237	519	30	marginal	marginal	ADJ
cblr-14237	519	31	rate	rate	NOUN
cblr-14237	519	32	of	of	ADP
cblr-14237	519	33	37%.122	37%.122	NUM
cblr-14237	519	34	if	if	SCONJ
cblr-14237	519	35	the	the	DET
cblr-14237	519	36	owner	owner	NOUN
cblr-14237	519	37	sold	sell	VERB
cblr-14237	519	38	that	that	DET
cblr-14237	519	39	real	real	ADJ
cblr-14237	519	40	property	property	NOUN
cblr-14237	519	41	for	for	ADP
cblr-14237	519	42	a	a	DET
cblr-14237	519	43	$	$	SYM
cblr-14237	519	44	2,000	2,000	NUM
cblr-14237	519	45	gain	gain	NOUN
cblr-14237	519	46	,	,	PUNCT
cblr-14237	519	47	the	the	DET
cblr-14237	519	48	owner	owner	NOUN
cblr-14237	519	49	would	would	AUX
cblr-14237	519	50	pay	pay	VERB
cblr-14237	519	51	$	$	SYM
cblr-14237	519	52	250	250	NUM
cblr-14237	519	53	in	in	ADP
cblr-14237	519	54	tax	tax	NOUN
cblr-14237	519	55	on	on	ADP
cblr-14237	519	56	the	the	DET
cblr-14237	519	57	recaptured	recapture	VERB
cblr-14237	519	58	$	$	SYM
cblr-14237	519	59	1,000	1,000	NUM
cblr-14237	519	60	of	of	ADP
cblr-14237	519	61	depreciation	depreciation	NOUN
cblr-14237	519	62	and	and	CCONJ
cblr-14237	519	63	$	$	SYM
cblr-14237	519	64	200	200	NUM
cblr-14237	519	65	in	in	ADP
cblr-14237	519	66	tax	tax	NOUN
cblr-14237	519	67	on	on	ADP
cblr-14237	519	68	the	the	DET
cblr-14237	519	69	remaining	remain	VERB
cblr-14237	519	70	$	$	SYM
cblr-14237	519	71	1,000	1,000	NUM
cblr-14237	519	72	gain	gain	NOUN
cblr-14237	519	73	,	,	PUNCT
cblr-14237	519	74	for	for	ADP
cblr-14237	519	75	a	a	DET
cblr-14237	519	76	total	total	NOUN
cblr-14237	519	77	of	of	ADP
cblr-14237	519	78	$	$	SYM
cblr-14237	519	79	450	450	NUM
cblr-14237	519	80	in	in	ADP
cblr-14237	519	81	tax	tax	NOUN
cblr-14237	519	82	.	.	PUNCT
cblr-14237	520	1	because	because	SCONJ
cblr-14237	520	2	the	the	DET
cblr-14237	520	3	recapture	recapture	NOUN
cblr-14237	520	4	rate	rate	NOUN
cblr-14237	520	5	for	for	ADP
cblr-14237	520	6	real	real	ADJ
cblr-14237	520	7	property	property	NOUN
cblr-14237	520	8	is	be	AUX
cblr-14237	520	9	25	25	NUM
cblr-14237	520	10	%	%	NOUN
cblr-14237	520	11	,	,	PUNCT
cblr-14237	520	12	the	the	DET
cblr-14237	520	13	owner	owner	NOUN
cblr-14237	520	14	benefits	benefit	VERB
cblr-14237	520	15	from	from	ADP
cblr-14237	520	16	rate	rate	NOUN
cblr-14237	520	17	arbitrage	arbitrage	NOUN
cblr-14237	520	18	(	(	PUNCT
cblr-14237	520	19	to	to	ADP
cblr-14237	520	20	the	the	DET
cblr-14237	520	21	extent	extent	NOUN
cblr-14237	520	22	of	of	ADP
cblr-14237	520	23	$	$	SYM
cblr-14237	520	24	120	120	NUM
cblr-14237	520	25	)	)	PUNCT
cblr-14237	520	26	when	when	SCONJ
cblr-14237	520	27	claiming	claim	VERB
cblr-14237	520	28	depreciation	depreciation	NOUN
cblr-14237	520	29	on	on	ADP
cblr-14237	520	30	real	real	ADJ
cblr-14237	520	31	property.123	property.123	NOUN
cblr-14237	520	32	one	one	NUM
cblr-14237	520	33	rationale	rationale	NOUN
cblr-14237	520	34	for	for	ADP
cblr-14237	520	35	the	the	DET
cblr-14237	520	36	hybrid	hybrid	ADJ
cblr-14237	520	37	25	25	NUM
cblr-14237	520	38	%	%	NOUN
cblr-14237	520	39	rate	rate	NOUN
cblr-14237	520	40	for	for	ADP
cblr-14237	520	41	depreciation	depreciation	NOUN
cblr-14237	520	42	recapture	recapture	NOUN
cblr-14237	520	43	involves	involve	VERB
cblr-14237	520	44	the	the	DET
cblr-14237	520	45	difficulty	difficulty	NOUN
cblr-14237	520	46	in	in	ADP
cblr-14237	520	47	allocating	allocate	VERB
cblr-14237	520	48	the	the	DET
cblr-14237	520	49	returns	return	NOUN
cblr-14237	520	50	to	to	PART
cblr-14237	520	51	improved	improve	VERB
cblr-14237	520	52	real	real	ADJ
cblr-14237	520	53	property	property	NOUN
cblr-14237	520	54	among	among	ADP
cblr-14237	520	55	that	that	DET
cblr-14237	520	56	property	property	NOUN
cblr-14237	520	57	’s	’s	PART
cblr-14237	520	58	components	component	NOUN
cblr-14237	520	59	,	,	PUNCT
cblr-14237	520	60	namely	namely	ADV
cblr-14237	520	61	land	land	NOUN
cblr-14237	520	62	and	and	CCONJ
cblr-14237	520	63	improvements	improvement	NOUN
cblr-14237	520	64	.	.	PUNCT
cblr-14237	521	1	if	if	SCONJ
cblr-14237	521	2	land	land	NOUN
cblr-14237	521	3	appreciates	appreciate	VERB
cblr-14237	521	4	more	more	ADV
cblr-14237	521	5	rapidly	rapidly	ADV
cblr-14237	521	6	than	than	ADP
cblr-14237	521	7	improvements	improvement	NOUN
cblr-14237	521	8	,	,	PUNCT
cblr-14237	521	9	then	then	ADV
cblr-14237	521	10	gains	gain	VERB
cblr-14237	521	11	with	with	ADP
cblr-14237	521	12	respect	respect	NOUN
cblr-14237	521	13	to	to	ADP
cblr-14237	521	14	real	real	ADJ
cblr-14237	521	15	property	property	NOUN
cblr-14237	521	16	predominantly	predominantly	ADV
cblr-14237	521	17	reflect	reflect	VERB
cblr-14237	521	18	that	that	DET
cblr-14237	521	19	appreciation	appreciation	NOUN
cblr-14237	521	20	.	.	PUNCT
cblr-14237	522	1	because	because	SCONJ
cblr-14237	522	2	land	land	NOUN
cblr-14237	522	3	is	be	AUX
cblr-14237	522	4	not	not	PART
cblr-14237	522	5	depreciable	depreciable	ADJ
cblr-14237	522	6	,	,	PUNCT
cblr-14237	522	7	recapture	recapture	NOUN
cblr-14237	522	8	of	of	ADP
cblr-14237	522	9	these	these	DET
cblr-14237	522	10	gains	gain	NOUN
cblr-14237	522	11	does	do	AUX
cblr-14237	522	12	not	not	PART
cblr-14237	522	13	118	118	NUM
cblr-14237	522	14	see	see	VERB
cblr-14237	522	15	i.r.c	i.r.c	NOUN
cblr-14237	522	16	.	.	PUNCT
cblr-14237	523	1	§	§	PROPN
cblr-14237	523	2	§	§	PROPN
cblr-14237	523	3	167	167	NUM
cblr-14237	523	4	,	,	PUNCT
cblr-14237	523	5	168	168	NUM
cblr-14237	523	6	.	.	PUNCT
cblr-14237	524	1	119	119	NUM
cblr-14237	524	2	see	see	VERB
cblr-14237	524	3	i.r.c	i.r.c	NOUN
cblr-14237	524	4	.	.	PUNCT
cblr-14237	525	1	§	§	PROPN
cblr-14237	525	2	§	§	PROPN
cblr-14237	525	3	1221	1221	NUM
cblr-14237	525	4	,	,	PUNCT
cblr-14237	525	5	1231	1231	NUM
cblr-14237	525	6	.	.	PUNCT
cblr-14237	526	1	120	120	NUM
cblr-14237	526	2	see	see	VERB
cblr-14237	526	3	i.r.c	i.r.c	NOUN
cblr-14237	526	4	.	.	PUNCT
cblr-14237	527	1	§	§	PROPN
cblr-14237	527	2	1001	1001	NUM
cblr-14237	527	3	.	.	PUNCT
cblr-14237	528	1	121	121	NUM
cblr-14237	528	2	see	see	NOUN
cblr-14237	528	3	i.r.c	i.r.c	NOUN
cblr-14237	528	4	.	.	PUNCT
cblr-14237	529	1	§	§	PROPN
cblr-14237	529	2	1(h)(1)(e	1(h)(1)(e	NUM
cblr-14237	529	3	)	)	PUNCT
cblr-14237	529	4	,	,	PUNCT
cblr-14237	529	5	(	(	PUNCT
cblr-14237	529	6	6	6	NUM
cblr-14237	529	7	)	)	PUNCT
cblr-14237	529	8	.	.	PUNCT
cblr-14237	530	1	accelerated	accelerate	VERB
cblr-14237	530	2	depreciation	depreciation	NOUN
cblr-14237	530	3	on	on	ADP
cblr-14237	530	4	real	real	ADJ
cblr-14237	530	5	property	property	NOUN
cblr-14237	530	6	,	,	PUNCT
cblr-14237	530	7	which	which	PRON
cblr-14237	530	8	is	be	AUX
cblr-14237	530	9	limited	limit	VERB
cblr-14237	530	10	after	after	ADP
cblr-14237	530	11	1986	1986	NUM
cblr-14237	530	12	,	,	PUNCT
cblr-14237	530	13	is	be	AUX
cblr-14237	530	14	recaptured	recapture	VERB
cblr-14237	530	15	at	at	ADP
cblr-14237	530	16	ordinary	ordinary	ADJ
cblr-14237	530	17	income	income	NOUN
cblr-14237	530	18	rates	rate	NOUN
cblr-14237	530	19	.	.	PUNCT
cblr-14237	531	1	see	see	VERB
cblr-14237	531	2	i.r.c	i.r.c	NOUN
cblr-14237	531	3	.	.	PUNCT
cblr-14237	532	1	§	§	PROPN
cblr-14237	532	2	1250	1250	NUM
cblr-14237	532	3	;	;	PUNCT
cblr-14237	532	4	see	see	VERB
cblr-14237	532	5	also	also	ADV
cblr-14237	532	6	i.r.c	i.r.c	NOUN
cblr-14237	532	7	.	.	PUNCT
cblr-14237	533	1	§	§	PROPN
cblr-14237	533	2	168(e)(6	168(e)(6	NUM
cblr-14237	533	3	)	)	PUNCT
cblr-14237	533	4	(	(	PUNCT
cblr-14237	533	5	defining	define	VERB
cblr-14237	533	6	qualified	qualified	ADJ
cblr-14237	533	7	improvement	improvement	NOUN
cblr-14237	533	8	property	property	NOUN
cblr-14237	533	9	,	,	PUNCT
cblr-14237	533	10	for	for	ADP
cblr-14237	533	11	which	which	PRON
cblr-14237	533	12	limited	limited	ADJ
cblr-14237	533	13	expensing	expensing	NOUN
cblr-14237	533	14	is	be	AUX
cblr-14237	533	15	allowable	allowable	ADJ
cblr-14237	533	16	under	under	ADP
cblr-14237	533	17	current	current	ADJ
cblr-14237	533	18	law	law	NOUN
cblr-14237	533	19	)	)	PUNCT
cblr-14237	533	20	.	.	PUNCT
cblr-14237	534	1	122	122	NUM
cblr-14237	534	2	these	these	DET
cblr-14237	534	3	rates	rate	NOUN
cblr-14237	534	4	do	do	AUX
cblr-14237	534	5	not	not	PART
cblr-14237	534	6	account	account	VERB
cblr-14237	534	7	for	for	ADP
cblr-14237	534	8	taxes	taxis	NOUN
cblr-14237	534	9	on	on	ADP
cblr-14237	534	10	net	net	ADJ
cblr-14237	534	11	investment	investment	NOUN
cblr-14237	534	12	income	income	NOUN
cblr-14237	534	13	.	.	PUNCT
cblr-14237	535	1	see	see	VERB
cblr-14237	535	2	i.r.c	i.r.c	NOUN
cblr-14237	535	3	.	.	PUNCT
cblr-14237	536	1	§	§	PROPN
cblr-14237	536	2	1411	1411	NUM
cblr-14237	536	3	(	(	PUNCT
cblr-14237	536	4	imposing	impose	VERB
cblr-14237	536	5	a	a	DET
cblr-14237	536	6	3.8	3.8	NUM
cblr-14237	536	7	%	%	NOUN
cblr-14237	536	8	surtax	surtax	NOUN
cblr-14237	536	9	on	on	ADP
cblr-14237	536	10	various	various	ADJ
cblr-14237	536	11	types	type	NOUN
cblr-14237	536	12	of	of	ADP
cblr-14237	536	13	passive	passive	ADJ
cblr-14237	536	14	income	income	NOUN
cblr-14237	536	15	)	)	PUNCT
cblr-14237	536	16	.	.	PUNCT
cblr-14237	537	1	123	123	NUM
cblr-14237	537	2	the	the	DET
cblr-14237	537	3	arbitrage	arbitrage	NOUN
cblr-14237	537	4	benefit	benefit	NOUN
cblr-14237	537	5	is	be	AUX
cblr-14237	537	6	equal	equal	ADJ
cblr-14237	537	7	to	to	ADP
cblr-14237	537	8	$	$	SYM
cblr-14237	537	9	370	370	NUM
cblr-14237	537	10	minus	minus	CCONJ
cblr-14237	537	11	$	$	SYM
cblr-14237	537	12	250	250	NUM
cblr-14237	537	13	.	.	PUNCT
cblr-14237	538	1	no	no	INTJ
cblr-14237	538	2	.	.	NOUN
cblr-14237	538	3	2	2	NUM
cblr-14237	538	4	]	]	PUNCT
cblr-14237	538	5	transforming	transform	VERB
cblr-14237	538	6	tax	tax	NOUN
cblr-14237	538	7	expenditures	expenditure	NOUN
cblr-14237	538	8	649	649	NUM
cblr-14237	538	9	address	address	NOUN
cblr-14237	538	10	rate	rate	NOUN
cblr-14237	538	11	arbitrage	arbitrage	NOUN
cblr-14237	538	12	.	.	PUNCT
cblr-14237	539	1	in	in	ADP
cblr-14237	539	2	the	the	DET
cblr-14237	539	3	preceding	precede	VERB
cblr-14237	539	4	example	example	NOUN
cblr-14237	539	5	,	,	PUNCT
cblr-14237	539	6	if	if	SCONJ
cblr-14237	539	7	75	75	NUM
cblr-14237	539	8	%	%	NOUN
cblr-14237	539	9	of	of	ADP
cblr-14237	539	10	the	the	DET
cblr-14237	539	11	owner	owner	NOUN
cblr-14237	539	12	’s	’s	PART
cblr-14237	539	13	$	$	SYM
cblr-14237	539	14	2,000	2,000	NUM
cblr-14237	539	15	gain	gain	NOUN
cblr-14237	539	16	was	be	AUX
cblr-14237	539	17	attributable	attributable	ADJ
cblr-14237	539	18	to	to	ADP
cblr-14237	539	19	the	the	DET
cblr-14237	539	20	land	land	NOUN
cblr-14237	539	21	,	,	PUNCT
cblr-14237	539	22	then	then	ADV
cblr-14237	539	23	only	only	ADV
cblr-14237	539	24	$	$	SYM
cblr-14237	539	25	500	500	NUM
cblr-14237	539	26	of	of	ADP
cblr-14237	539	27	the	the	DET
cblr-14237	539	28	gain	gain	NOUN
cblr-14237	539	29	reflects	reflect	VERB
cblr-14237	539	30	excess	excess	ADJ
cblr-14237	539	31	depreciation	depreciation	NOUN
cblr-14237	539	32	that	that	PRON
cblr-14237	539	33	warrants	warrant	NOUN
cblr-14237	539	34	recapture	recapture	VERB
cblr-14237	539	35	.	.	PUNCT
cblr-14237	540	1	if	if	SCONJ
cblr-14237	540	2	the	the	DET
cblr-14237	540	3	code	code	NOUN
cblr-14237	540	4	recaptured	recapture	VERB
cblr-14237	540	5	this	this	DET
cblr-14237	540	6	depreciation	depreciation	NOUN
cblr-14237	540	7	at	at	ADP
cblr-14237	540	8	ordinary	ordinary	ADJ
cblr-14237	540	9	income	income	NOUN
cblr-14237	540	10	rates	rate	NOUN
cblr-14237	540	11	,	,	PUNCT
cblr-14237	540	12	the	the	DET
cblr-14237	540	13	owner	owner	NOUN
cblr-14237	540	14	would	would	AUX
cblr-14237	540	15	pay	pay	VERB
cblr-14237	540	16	$	$	SYM
cblr-14237	540	17	300	300	NUM
cblr-14237	540	18	in	in	ADP
cblr-14237	540	19	tax	tax	NOUN
cblr-14237	540	20	with	with	ADP
cblr-14237	540	21	respect	respect	NOUN
cblr-14237	540	22	to	to	ADP
cblr-14237	540	23	the	the	DET
cblr-14237	540	24	land	land	NOUN
cblr-14237	540	25	and	and	CCONJ
cblr-14237	540	26	$	$	SYM
cblr-14237	540	27	185	185	NUM
cblr-14237	540	28	in	in	ADP
cblr-14237	540	29	tax	tax	NOUN
cblr-14237	540	30	with	with	ADP
cblr-14237	540	31	respect	respect	NOUN
cblr-14237	540	32	to	to	ADP
cblr-14237	540	33	the	the	DET
cblr-14237	540	34	improvements	improvement	NOUN
cblr-14237	540	35	.	.	PUNCT
cblr-14237	541	1	this	this	DET
cblr-14237	541	2	total	total	NOUN
cblr-14237	541	3	,	,	PUNCT
cblr-14237	541	4	$	$	SYM
cblr-14237	541	5	485	485	NUM
cblr-14237	541	6	,	,	PUNCT
cblr-14237	541	7	is	be	AUX
cblr-14237	541	8	roughly	roughly	ADV
cblr-14237	541	9	the	the	DET
cblr-14237	541	10	amount	amount	NOUN
cblr-14237	541	11	payable	payable	ADJ
cblr-14237	541	12	under	under	ADP
cblr-14237	541	13	a	a	DET
cblr-14237	541	14	flat	flat	ADJ
cblr-14237	541	15	25	25	NUM
cblr-14237	541	16	%	%	NOUN
cblr-14237	541	17	rate	rate	NOUN
cblr-14237	541	18	.	.	PUNCT
cblr-14237	542	1	the	the	DET
cblr-14237	542	2	hybrid	hybrid	ADJ
cblr-14237	542	3	25	25	NUM
cblr-14237	542	4	%	%	NOUN
cblr-14237	542	5	recapture	recapture	NOUN
cblr-14237	542	6	rate	rate	NOUN
cblr-14237	542	7	for	for	ADP
cblr-14237	542	8	real	real	ADJ
cblr-14237	542	9	property	property	NOUN
cblr-14237	542	10	makes	make	VERB
cblr-14237	542	11	sense	sense	NOUN
cblr-14237	542	12	because	because	SCONJ
cblr-14237	542	13	improved	improve	VERB
cblr-14237	542	14	real	real	ADJ
cblr-14237	542	15	property	property	NOUN
cblr-14237	542	16	comprises	comprise	VERB
cblr-14237	542	17	both	both	CCONJ
cblr-14237	542	18	land	land	NOUN
cblr-14237	542	19	and	and	CCONJ
cblr-14237	542	20	improvements	improvement	NOUN
cblr-14237	542	21	,	,	PUNCT
cblr-14237	542	22	and	and	CCONJ
cblr-14237	542	23	these	these	DET
cblr-14237	542	24	components	component	NOUN
cblr-14237	542	25	have	have	VERB
cblr-14237	542	26	different	different	ADJ
cblr-14237	542	27	economic	economic	ADJ
cblr-14237	542	28	characteristics.124	characteristics.124	NOUN
cblr-14237	542	29	this	this	DET
cblr-14237	542	30	example	example	NOUN
cblr-14237	542	31	illustrates	illustrate	VERB
cblr-14237	542	32	how	how	SCONJ
cblr-14237	542	33	an	an	DET
cblr-14237	542	34	intermediate	intermediate	ADJ
cblr-14237	542	35	rate	rate	NOUN
cblr-14237	542	36	can	can	AUX
cblr-14237	542	37	compensate	compensate	VERB
cblr-14237	542	38	—	—	PUNCT
cblr-14237	542	39	incompletely	incompletely	ADV
cblr-14237	542	40	and	and	CCONJ
cblr-14237	542	41	approximately	approximately	ADV
cblr-14237	542	42	—	—	PUNCT
cblr-14237	542	43	for	for	ADP
cblr-14237	542	44	a	a	DET
cblr-14237	542	45	tax	tax	NOUN
cblr-14237	542	46	base	base	NOUN
cblr-14237	542	47	that	that	PRON
cblr-14237	542	48	diverges	diverge	VERB
cblr-14237	542	49	from	from	ADP
cblr-14237	542	50	economic	economic	ADJ
cblr-14237	542	51	realities	reality	NOUN
cblr-14237	542	52	.	.	PUNCT
cblr-14237	543	1	4	4	X
cblr-14237	543	2	.	.	X
cblr-14237	543	3	the	the	DET
cblr-14237	543	4	dividends	dividend	NOUN
cblr-14237	543	5	received	receive	VERB
cblr-14237	543	6	deduction	deduction	NOUN
cblr-14237	543	7	a	a	DET
cblr-14237	543	8	final	final	ADJ
cblr-14237	543	9	example	example	NOUN
cblr-14237	543	10	involves	involve	VERB
cblr-14237	543	11	changes	change	NOUN
cblr-14237	543	12	to	to	ADP
cblr-14237	543	13	the	the	DET
cblr-14237	543	14	dividends	dividend	NOUN
cblr-14237	543	15	received	receive	VERB
cblr-14237	543	16	deduction	deduction	NOUN
cblr-14237	543	17	enacted	enact	VERB
cblr-14237	543	18	by	by	ADP
cblr-14237	543	19	the	the	DET
cblr-14237	543	20	tcja	tcja	NOUN
cblr-14237	543	21	in	in	ADP
cblr-14237	543	22	2017	2017	NUM
cblr-14237	543	23	.	.	PUNCT
cblr-14237	544	1	before	before	ADP
cblr-14237	544	2	the	the	DET
cblr-14237	544	3	tcja	tcja	ADJ
cblr-14237	544	4	,	,	PUNCT
cblr-14237	544	5	corporate	corporate	ADJ
cblr-14237	544	6	tax	tax	NOUN
cblr-14237	544	7	rates	rate	NOUN
cblr-14237	544	8	generally	generally	ADV
cblr-14237	544	9	were	be	AUX
cblr-14237	544	10	35	35	NUM
cblr-14237	544	11	%	%	NOUN
cblr-14237	544	12	,	,	PUNCT
cblr-14237	544	13	but	but	CCONJ
cblr-14237	544	14	corporations	corporation	NOUN
cblr-14237	544	15	could	could	AUX
cblr-14237	544	16	deduct	deduct	VERB
cblr-14237	544	17	70	70	NUM
cblr-14237	544	18	%	%	NOUN
cblr-14237	544	19	or	or	CCONJ
cblr-14237	544	20	80	80	NUM
cblr-14237	544	21	%	%	NOUN
cblr-14237	544	22	of	of	ADP
cblr-14237	544	23	their	their	PRON
cblr-14237	544	24	dividend	dividend	NOUN
cblr-14237	544	25	income	income	NOUN
cblr-14237	544	26	as	as	ADP
cblr-14237	544	27	partial	partial	ADJ
cblr-14237	544	28	relief	relief	NOUN
cblr-14237	544	29	from	from	ADP
cblr-14237	544	30	three	three	NUM
cblr-14237	544	31	-	-	PUNCT
cblr-14237	544	32	level	level	NOUN
cblr-14237	544	33	corporate	corporate	ADJ
cblr-14237	544	34	taxation.125	taxation.125	NOUN
cblr-14237	544	35	under	under	ADP
cblr-14237	544	36	these	these	DET
cblr-14237	544	37	rules	rule	NOUN
cblr-14237	544	38	,	,	PUNCT
cblr-14237	544	39	corporations	corporation	NOUN
cblr-14237	544	40	paid	pay	VERB
cblr-14237	544	41	tax	tax	NOUN
cblr-14237	544	42	on	on	ADP
cblr-14237	544	43	dividends	dividend	NOUN
cblr-14237	544	44	at	at	ADP
cblr-14237	544	45	effective	effective	ADJ
cblr-14237	544	46	rates	rate	NOUN
cblr-14237	544	47	of	of	ADP
cblr-14237	544	48	10.5	10.5	NUM
cblr-14237	544	49	%	%	NOUN
cblr-14237	544	50	and	and	CCONJ
cblr-14237	544	51	7%.126	7%.126	NOUN
cblr-14237	544	52	when	when	SCONJ
cblr-14237	544	53	the	the	DET
cblr-14237	544	54	tcja	tcja	NOUN
cblr-14237	544	55	reduced	reduce	VERB
cblr-14237	544	56	corporate	corporate	ADJ
cblr-14237	544	57	tax	tax	NOUN
cblr-14237	544	58	rates	rate	NOUN
cblr-14237	544	59	to	to	ADP
cblr-14237	544	60	21	21	NUM
cblr-14237	544	61	%	%	NOUN
cblr-14237	544	62	,	,	PUNCT
cblr-14237	544	63	congress	congress	PROPN
cblr-14237	544	64	also	also	ADV
cblr-14237	544	65	reduced	reduce	VERB
cblr-14237	544	66	the	the	DET
cblr-14237	544	67	percentages	percentage	NOUN
cblr-14237	544	68	for	for	ADP
cblr-14237	544	69	the	the	DET
cblr-14237	544	70	dividends	dividend	NOUN
cblr-14237	544	71	received	receive	VERB
cblr-14237	544	72	deduction	deduction	NOUN
cblr-14237	544	73	to	to	ADP
cblr-14237	544	74	50	50	NUM
cblr-14237	544	75	%	%	NOUN
cblr-14237	544	76	and	and	CCONJ
cblr-14237	544	77	65%.127	65%.127	NOUN
cblr-14237	544	78	these	these	DET
cblr-14237	544	79	reductions	reduction	NOUN
cblr-14237	544	80	maintained	maintain	VERB
cblr-14237	544	81	the	the	DET
cblr-14237	544	82	effective	effective	ADJ
cblr-14237	544	83	rates	rate	NOUN
cblr-14237	544	84	on	on	ADP
cblr-14237	544	85	these	these	DET
cblr-14237	544	86	intercompany	intercompany	NOUN
cblr-14237	544	87	dividends	dividend	NOUN
cblr-14237	544	88	at	at	ADP
cblr-14237	544	89	10.5	10.5	NUM
cblr-14237	544	90	%	%	NOUN
cblr-14237	544	91	and	and	CCONJ
cblr-14237	544	92	(	(	PUNCT
cblr-14237	544	93	approximately	approximately	ADV
cblr-14237	544	94	)	)	PUNCT
cblr-14237	544	95	7%.128	7%.128	NUM
cblr-14237	544	96	by	by	ADP
cblr-14237	544	97	modifying	modify	VERB
cblr-14237	544	98	the	the	DET
cblr-14237	544	99	tax	tax	NOUN
cblr-14237	544	100	base	base	NOUN
cblr-14237	544	101	,	,	PUNCT
cblr-14237	544	102	congress	congress	PROPN
cblr-14237	544	103	preserved	preserve	VERB
cblr-14237	544	104	proreform	proreform	NOUN
cblr-14237	544	105	rates	rate	NOUN
cblr-14237	544	106	on	on	ADP
cblr-14237	544	107	certain	certain	ADJ
cblr-14237	544	108	types	type	NOUN
cblr-14237	544	109	of	of	ADP
cblr-14237	544	110	transactions	transaction	NOUN
cblr-14237	544	111	—	—	PUNCT
cblr-14237	544	112	a	a	DET
cblr-14237	544	113	final	final	ADJ
cblr-14237	544	114	example	example	NOUN
cblr-14237	544	115	of	of	ADP
cblr-14237	544	116	lawmakers	lawmaker	NOUN
cblr-14237	544	117	124	124	NUM
cblr-14237	544	118	for	for	ADP
cblr-14237	544	119	a	a	DET
cblr-14237	544	120	contrary	contrary	ADJ
cblr-14237	544	121	view	view	NOUN
cblr-14237	544	122	,	,	PUNCT
cblr-14237	544	123	see	see	VERB
cblr-14237	544	124	richard	richard	PROPN
cblr-14237	544	125	l.	l.	PROPN
cblr-14237	544	126	schmalbeck	schmalbeck	PROPN
cblr-14237	544	127	&	&	CCONJ
cblr-14237	544	128	jay	jay	PROPN
cblr-14237	544	129	a.	a.	PROPN
cblr-14237	544	130	soled	sole	VERB
cblr-14237	544	131	,	,	PUNCT
cblr-14237	544	132	unifying	unify	VERB
cblr-14237	544	133	depreciation	depreciation	NOUN
cblr-14237	544	134	recapture	recapture	NOUN
cblr-14237	544	135	,	,	PUNCT
cblr-14237	544	136	48	48	NUM
cblr-14237	544	137	conn	conn	PROPN
cblr-14237	544	138	.	.	PROPN
cblr-14237	545	1	l.	l.	PROPN
cblr-14237	545	2	rev	rev	PROPN
cblr-14237	545	3	.	.	PROPN
cblr-14237	545	4	531	531	NUM
cblr-14237	545	5	,	,	PUNCT
cblr-14237	545	6	536	536	NUM
cblr-14237	545	7	(	(	PUNCT
cblr-14237	545	8	2015	2015	NUM
cblr-14237	545	9	)	)	PUNCT
cblr-14237	545	10	(	(	PUNCT
cblr-14237	545	11	arguing	argue	VERB
cblr-14237	545	12	for	for	ADP
cblr-14237	545	13	recapture	recapture	NOUN
cblr-14237	545	14	of	of	ADP
cblr-14237	545	15	depreciation	depreciation	NOUN
cblr-14237	545	16	on	on	ADP
cblr-14237	545	17	real	real	ADJ
cblr-14237	545	18	property	property	NOUN
cblr-14237	545	19	at	at	ADP
cblr-14237	545	20	full	full	ADJ
cblr-14237	545	21	ordinary	ordinary	ADJ
cblr-14237	545	22	income	income	NOUN
cblr-14237	545	23	rates	rate	NOUN
cblr-14237	545	24	)	)	PUNCT
cblr-14237	545	25	.	.	PUNCT
cblr-14237	546	1	125	125	NUM
cblr-14237	546	2	see	see	NOUN
cblr-14237	546	3	i.r.c	i.r.c	NOUN
cblr-14237	546	4	.	.	PUNCT
cblr-14237	547	1	§	§	PROPN
cblr-14237	547	2	243(a)(1	243(a)(1	NUM
cblr-14237	547	3	)	)	PUNCT
cblr-14237	547	4	,	,	PUNCT
cblr-14237	547	5	(	(	PUNCT
cblr-14237	547	6	c	c	X
cblr-14237	547	7	)	)	PUNCT
cblr-14237	547	8	(	(	PUNCT
cblr-14237	547	9	2017	2017	NUM
cblr-14237	547	10	)	)	PUNCT
cblr-14237	547	11	.	.	PUNCT
cblr-14237	548	1	126	126	NUM
cblr-14237	548	2	these	these	DET
cblr-14237	548	3	effective	effective	ADJ
cblr-14237	548	4	rates	rate	NOUN
cblr-14237	548	5	equal	equal	ADJ
cblr-14237	548	6	statutory	statutory	ADJ
cblr-14237	548	7	rates	rate	NOUN
cblr-14237	548	8	,	,	PUNCT
cblr-14237	548	9	multiplied	multiply	VERB
cblr-14237	548	10	by	by	ADP
cblr-14237	548	11	one	one	NUM
cblr-14237	548	12	minus	minus	ADP
cblr-14237	548	13	the	the	DET
cblr-14237	548	14	deduction	deduction	NOUN
cblr-14237	548	15	rate	rate	NOUN
cblr-14237	548	16	(	(	PUNCT
cblr-14237	548	17	that	that	PRON
cblr-14237	548	18	is	is	ADV
cblr-14237	548	19	,	,	PUNCT
cblr-14237	548	20	35	35	NUM
cblr-14237	548	21	%	%	NOUN
cblr-14237	548	22	×	×	NOUN
cblr-14237	548	23	(	(	PUNCT
cblr-14237	548	24	1	1	NUM
cblr-14237	548	25	–	–	SYM
cblr-14237	548	26	70	70	NUM
cblr-14237	548	27	%	%	NOUN
cblr-14237	548	28	)	)	PUNCT
cblr-14237	548	29	and	and	CCONJ
cblr-14237	548	30	25	25	NUM
cblr-14237	548	31	%	%	NOUN
cblr-14237	548	32	×	×	NOUN
cblr-14237	548	33	(	(	PUNCT
cblr-14237	548	34	1	1	NUM
cblr-14237	548	35	–	–	SYM
cblr-14237	548	36	80	80	NUM
cblr-14237	548	37	%	%	NOUN
cblr-14237	548	38	)	)	PUNCT
cblr-14237	548	39	)	)	PUNCT
cblr-14237	548	40	.	.	PUNCT
cblr-14237	549	1	127	127	NUM
cblr-14237	549	2	see	see	NOUN
cblr-14237	549	3	i.r.c	i.r.c	NOUN
cblr-14237	549	4	.	.	PUNCT
cblr-14237	550	1	§	§	PROPN
cblr-14237	550	2	243(a)(1	243(a)(1	NUM
cblr-14237	550	3	)	)	PUNCT
cblr-14237	550	4	,	,	PUNCT
cblr-14237	550	5	(	(	PUNCT
cblr-14237	550	6	c	c	NOUN
cblr-14237	550	7	)	)	PUNCT
cblr-14237	550	8	.	.	PUNCT
cblr-14237	551	1	128	128	NUM
cblr-14237	551	2	the	the	DET
cblr-14237	551	3	actual	actual	ADJ
cblr-14237	551	4	rate	rate	NOUN
cblr-14237	551	5	is	be	AUX
cblr-14237	551	6	7.35	7.35	NUM
cblr-14237	551	7	%	%	NOUN
cblr-14237	551	8	,	,	PUNCT
cblr-14237	551	9	which	which	PRON
cblr-14237	551	10	equals	equal	VERB
cblr-14237	551	11	21	21	NUM
cblr-14237	551	12	%	%	NOUN
cblr-14237	551	13	,	,	PUNCT
cblr-14237	551	14	multiplied	multiply	VERB
cblr-14237	551	15	by	by	ADP
cblr-14237	551	16	one	one	NUM
cblr-14237	551	17	minus	minus	CCONJ
cblr-14237	551	18	65	65	NUM
cblr-14237	551	19	%	%	NOUN
cblr-14237	551	20	.	.	PUNCT
cblr-14237	552	1	650	650	NUM
cblr-14237	552	2	columbia	columbia	PROPN
cblr-14237	552	3	business	business	NOUN
cblr-14237	552	4	law	law	PROPN
cblr-14237	552	5	review	review	NOUN
cblr-14237	552	6	[	[	X
cblr-14237	552	7	vol	vol	NOUN
cblr-14237	552	8	.	.	PUNCT
cblr-14237	552	9	2024	2024	NUM
cblr-14237	552	10	leveraging	leverage	VERB
cblr-14237	552	11	the	the	DET
cblr-14237	552	12	base	base	NOUN
cblr-14237	552	13	-	-	PUNCT
cblr-14237	552	14	rate	rate	NOUN
cblr-14237	552	15	identity	identity	NOUN
cblr-14237	552	16	to	to	PART
cblr-14237	552	17	achieve	achieve	VERB
cblr-14237	552	18	specific	specific	ADJ
cblr-14237	552	19	policy	policy	NOUN
cblr-14237	552	20	outcomes	outcome	NOUN
cblr-14237	552	21	.	.	PUNCT
cblr-14237	553	1	iii	iii	X
cblr-14237	553	2	.	.	PUNCT
cblr-14237	554	1	transforming	transform	VERB
cblr-14237	554	2	tax	tax	NOUN
cblr-14237	554	3	expenditures	expenditure	NOUN
cblr-14237	554	4	for	for	ADP
cblr-14237	554	5	targeted	target	VERB
cblr-14237	554	6	tax	tax	NOUN
cblr-14237	554	7	expenditures	expenditure	NOUN
cblr-14237	554	8	,	,	PUNCT
cblr-14237	554	9	base	base	NOUN
cblr-14237	554	10	-	-	PUNCT
cblr-14237	554	11	rate	rate	NOUN
cblr-14237	554	12	transformations	transformation	NOUN
cblr-14237	554	13	operate	operate	VERB
cblr-14237	554	14	as	as	ADP
cblr-14237	554	15	a	a	DET
cblr-14237	554	16	type	type	NOUN
cblr-14237	554	17	of	of	ADP
cblr-14237	554	18	de	de	X
cblr-14237	554	19	facto	facto	X
cblr-14237	554	20	repeal	repeal	NOUN
cblr-14237	554	21	.	.	PUNCT
cblr-14237	555	1	this	this	DET
cblr-14237	555	2	part	part	NOUN
cblr-14237	555	3	outlines	outline	VERB
cblr-14237	555	4	the	the	DET
cblr-14237	555	5	basic	basic	ADJ
cblr-14237	555	6	mechanics	mechanic	NOUN
cblr-14237	555	7	of	of	ADP
cblr-14237	555	8	base	base	ADJ
cblr-14237	555	9	-	-	PUNCT
cblr-14237	555	10	rate	rate	NOUN
cblr-14237	555	11	transformations	transformation	NOUN
cblr-14237	555	12	involving	involve	VERB
cblr-14237	555	13	tax	tax	NOUN
cblr-14237	555	14	expenditures	expenditure	NOUN
cblr-14237	555	15	,	,	PUNCT
cblr-14237	555	16	as	as	ADV
cblr-14237	555	17	well	well	ADV
cblr-14237	555	18	as	as	ADP
cblr-14237	555	19	factors	factor	NOUN
cblr-14237	555	20	that	that	PRON
cblr-14237	555	21	affect	affect	VERB
cblr-14237	555	22	whether	whether	SCONJ
cblr-14237	555	23	lawmakers	lawmaker	NOUN
cblr-14237	555	24	should	should	AUX
cblr-14237	555	25	consider	consider	VERB
cblr-14237	555	26	this	this	DET
cblr-14237	555	27	strategy	strategy	NOUN
cblr-14237	555	28	for	for	ADP
cblr-14237	555	29	a	a	DET
cblr-14237	555	30	given	give	VERB
cblr-14237	555	31	tax	tax	NOUN
cblr-14237	555	32	expenditure	expenditure	NOUN
cblr-14237	555	33	.	.	PUNCT
cblr-14237	556	1	some	some	DET
cblr-14237	556	2	tax	tax	NOUN
cblr-14237	556	3	expenditures	expenditure	NOUN
cblr-14237	556	4	may	may	AUX
cblr-14237	556	5	be	be	AUX
cblr-14237	556	6	more	more	ADV
cblr-14237	556	7	susceptible	susceptible	ADJ
cblr-14237	556	8	to	to	ADP
cblr-14237	556	9	base	base	NOUN
cblr-14237	556	10	-	-	PUNCT
cblr-14237	556	11	rate	rate	NOUN
cblr-14237	556	12	transformations	transformation	NOUN
cblr-14237	556	13	than	than	ADP
cblr-14237	556	14	others	other	NOUN
cblr-14237	556	15	.	.	PUNCT
cblr-14237	557	1	base	base	NOUN
cblr-14237	557	2	-	-	PUNCT
cblr-14237	557	3	rate	rate	NOUN
cblr-14237	557	4	transformations	transformation	NOUN
cblr-14237	557	5	involve	involve	VERB
cblr-14237	557	6	two	two	NUM
cblr-14237	557	7	discrete	discrete	ADJ
cblr-14237	557	8	components	component	NOUN
cblr-14237	557	9	.	.	PUNCT
cblr-14237	558	1	the	the	DET
cblr-14237	558	2	first	first	ADJ
cblr-14237	558	3	step	step	NOUN
cblr-14237	558	4	is	be	AUX
cblr-14237	558	5	a	a	DET
cblr-14237	558	6	radical	radical	ADJ
cblr-14237	558	7	expansion	expansion	NOUN
cblr-14237	558	8	of	of	ADP
cblr-14237	558	9	the	the	DET
cblr-14237	558	10	subject	subject	NOUN
cblr-14237	558	11	provision	provision	NOUN
cblr-14237	558	12	’s	’s	PART
cblr-14237	558	13	scope	scope	NOUN
cblr-14237	558	14	,	,	PUNCT
cblr-14237	558	15	going	go	VERB
cblr-14237	558	16	from	from	ADP
cblr-14237	558	17	a	a	DET
cblr-14237	558	18	narrow	narrow	ADJ
cblr-14237	558	19	carve	carve	NOUN
cblr-14237	558	20	-	-	PUNCT
cblr-14237	558	21	out	out	NOUN
cblr-14237	558	22	from	from	ADP
cblr-14237	558	23	the	the	DET
cblr-14237	558	24	tax	tax	NOUN
cblr-14237	558	25	base	base	NOUN
cblr-14237	558	26	to	to	ADP
cblr-14237	558	27	something	something	PRON
cblr-14237	558	28	approaching	approach	VERB
cblr-14237	558	29	a	a	DET
cblr-14237	558	30	universal	universal	ADJ
cblr-14237	558	31	benefit	benefit	NOUN
cblr-14237	558	32	.	.	PUNCT
cblr-14237	559	1	this	this	DET
cblr-14237	559	2	step	step	NOUN
cblr-14237	559	3	eliminates	eliminate	VERB
cblr-14237	559	4	the	the	DET
cblr-14237	559	5	subject	subject	ADJ
cblr-14237	559	6	provision	provision	NOUN
cblr-14237	559	7	from	from	ADP
cblr-14237	559	8	the	the	DET
cblr-14237	559	9	nominal	nominal	ADJ
cblr-14237	559	10	tax	tax	NOUN
cblr-14237	559	11	base	base	NOUN
cblr-14237	559	12	,	,	PUNCT
cblr-14237	559	13	as	as	SCONJ
cblr-14237	559	14	legally	legally	ADV
cblr-14237	559	15	constructed	construct	VERB
cblr-14237	559	16	.	.	PUNCT
cblr-14237	560	1	the	the	DET
cblr-14237	560	2	second	second	ADJ
cblr-14237	560	3	step	step	NOUN
cblr-14237	560	4	requires	require	VERB
cblr-14237	560	5	correlative	correlative	ADJ
cblr-14237	560	6	adjustments	adjustment	NOUN
cblr-14237	560	7	to	to	ADP
cblr-14237	560	8	statutory	statutory	ADJ
cblr-14237	560	9	rates	rate	NOUN
cblr-14237	560	10	and	and	CCONJ
cblr-14237	560	11	rate	rate	NOUN
cblr-14237	560	12	brackets	bracket	NOUN
cblr-14237	560	13	to	to	PART
cblr-14237	560	14	forestall	forestall	VERB
cblr-14237	560	15	revenue	revenue	NOUN
cblr-14237	560	16	loss	loss	NOUN
cblr-14237	560	17	and	and	CCONJ
cblr-14237	560	18	mitigate	mitigate	VERB
cblr-14237	560	19	adverse	adverse	ADJ
cblr-14237	560	20	distributional	distributional	ADJ
cblr-14237	560	21	effects.129	effects.129	NOUN
cblr-14237	560	22	this	this	DET
cblr-14237	560	23	step	step	NOUN
cblr-14237	560	24	internalizes	internalize	VERB
cblr-14237	560	25	the	the	DET
cblr-14237	560	26	subject	subject	ADJ
cblr-14237	560	27	provision	provision	NOUN
cblr-14237	560	28	as	as	ADP
cblr-14237	560	29	part	part	NOUN
cblr-14237	560	30	of	of	ADP
cblr-14237	560	31	the	the	DET
cblr-14237	560	32	statutory	statutory	ADJ
cblr-14237	560	33	rate	rate	NOUN
cblr-14237	560	34	structure	structure	NOUN
cblr-14237	560	35	.	.	PUNCT
cblr-14237	561	1	taken	take	VERB
cblr-14237	561	2	together	together	ADV
cblr-14237	561	3	,	,	PUNCT
cblr-14237	561	4	these	these	DET
cblr-14237	561	5	steps	step	NOUN
cblr-14237	561	6	leverage	leverage	VERB
cblr-14237	561	7	the	the	DET
cblr-14237	561	8	base	base	NOUN
cblr-14237	561	9	-	-	PUNCT
cblr-14237	561	10	rate	rate	NOUN
cblr-14237	561	11	identity	identity	NOUN
cblr-14237	561	12	to	to	PART
cblr-14237	561	13	reconfigure	reconfigure	VERB
cblr-14237	561	14	legal	legal	ADJ
cblr-14237	561	15	definitions	definition	NOUN
cblr-14237	561	16	of	of	ADP
cblr-14237	561	17	the	the	DET
cblr-14237	561	18	tax	tax	NOUN
cblr-14237	561	19	base	base	NOUN
cblr-14237	561	20	and	and	CCONJ
cblr-14237	561	21	rates	rate	NOUN
cblr-14237	561	22	in	in	ADP
cblr-14237	561	23	a	a	DET
cblr-14237	561	24	way	way	NOUN
cblr-14237	561	25	that	that	PRON
cblr-14237	561	26	effectively	effectively	ADV
cblr-14237	561	27	eliminates	eliminate	VERB
cblr-14237	561	28	the	the	DET
cblr-14237	561	29	subject	subject	ADJ
cblr-14237	561	30	provision	provision	NOUN
cblr-14237	561	31	,	,	PUNCT
cblr-14237	561	32	in	in	ADP
cblr-14237	561	33	whole	whole	NOUN
cblr-14237	561	34	or	or	CCONJ
cblr-14237	561	35	in	in	ADP
cblr-14237	561	36	part	part	NOUN
cblr-14237	561	37	,	,	PUNCT
cblr-14237	561	38	without	without	ADP
cblr-14237	561	39	the	the	DET
cblr-14237	561	40	need	need	NOUN
cblr-14237	561	41	for	for	ADP
cblr-14237	561	42	formal	formal	ADJ
cblr-14237	561	43	statutory	statutory	ADJ
cblr-14237	561	44	repeal	repeal	NOUN
cblr-14237	561	45	.	.	PUNCT
cblr-14237	562	1	a.	a.	NOUN
cblr-14237	562	2	radical	radical	ADJ
cblr-14237	562	3	expansion	expansion	NOUN
cblr-14237	562	4	in	in	ADP
cblr-14237	562	5	a	a	DET
cblr-14237	562	6	base	base	ADJ
cblr-14237	562	7	-	-	PUNCT
cblr-14237	562	8	rate	rate	NOUN
cblr-14237	562	9	transformation	transformation	NOUN
cblr-14237	562	10	,	,	PUNCT
cblr-14237	562	11	lawmakers	lawmaker	NOUN
cblr-14237	562	12	eliminate	eliminate	VERB
cblr-14237	562	13	a	a	DET
cblr-14237	562	14	tax	tax	NOUN
cblr-14237	562	15	expenditure	expenditure	NOUN
cblr-14237	562	16	from	from	ADP
cblr-14237	562	17	the	the	DET
cblr-14237	562	18	tax	tax	NOUN
cblr-14237	562	19	base	base	NOUN
cblr-14237	562	20	by	by	ADP
cblr-14237	562	21	radically	radically	ADV
cblr-14237	562	22	expanding	expand	VERB
cblr-14237	562	23	the	the	DET
cblr-14237	562	24	provision	provision	NOUN
cblr-14237	562	25	’s	’s	PART
cblr-14237	562	26	application	application	NOUN
cblr-14237	562	27	—	—	PUNCT
cblr-14237	562	28	the	the	DET
cblr-14237	562	29	converse	converse	NOUN
cblr-14237	562	30	of	of	ADP
cblr-14237	562	31	conventional	conventional	ADJ
cblr-14237	562	32	statutory	statutory	ADJ
cblr-14237	562	33	repeal	repeal	NOUN
cblr-14237	562	34	.	.	PUNCT
cblr-14237	563	1	by	by	ADP
cblr-14237	563	2	definition	definition	NOUN
cblr-14237	563	3	,	,	PUNCT
cblr-14237	563	4	radical	radical	ADJ
cblr-14237	563	5	expansion	expansion	NOUN
cblr-14237	563	6	narrows	narrow	VERB
cblr-14237	563	7	the	the	DET
cblr-14237	563	8	nominal	nominal	ADJ
cblr-14237	563	9	tax	tax	NOUN
cblr-14237	563	10	base	base	NOUN
cblr-14237	563	11	,	,	PUNCT
cblr-14237	563	12	as	as	SCONJ
cblr-14237	563	13	established	establish	VERB
cblr-14237	563	14	by	by	ADP
cblr-14237	563	15	law	law	NOUN
cblr-14237	563	16	.	.	PUNCT
cblr-14237	564	1	whether	whether	SCONJ
cblr-14237	564	2	radical	radical	ADJ
cblr-14237	564	3	129	129	NUM
cblr-14237	564	4	see	see	NOUN
cblr-14237	564	5	greg	greg	PROPN
cblr-14237	564	6	esenwein	esenwein	PROPN
cblr-14237	564	7	,	,	PUNCT
cblr-14237	564	8	cong	cong	PROPN
cblr-14237	564	9	.	.	PUNCT
cblr-14237	565	1	rsch	rsch	PROPN
cblr-14237	565	2	.	.	PUNCT
cblr-14237	566	1	serv	serv	PROPN
cblr-14237	566	2	.	.	PROPN
cblr-14237	566	3	,	,	PUNCT
cblr-14237	566	4	rep	rep	PROPN
cblr-14237	566	5	.	.	PROPN
cblr-14237	566	6	no	no	PROPN
cblr-14237	566	7	.	.	PUNCT
cblr-14237	567	1	rs22242	rs22242	PROPN
cblr-14237	567	2	,	,	PUNCT
cblr-14237	567	3	tax	tax	NOUN
cblr-14237	567	4	reform	reform	NOUN
cblr-14237	567	5	and	and	CCONJ
cblr-14237	567	6	the	the	DET
cblr-14237	567	7	goal	goal	NOUN
cblr-14237	567	8	of	of	ADP
cblr-14237	567	9	revenue	revenue	NOUN
cblr-14237	567	10	neutrality	neutrality	NOUN
cblr-14237	567	11	3	3	NUM
cblr-14237	567	12	(	(	PUNCT
cblr-14237	567	13	2005	2005	NUM
cblr-14237	567	14	)	)	PUNCT
cblr-14237	567	15	(	(	PUNCT
cblr-14237	567	16	noting	note	VERB
cblr-14237	567	17	that	that	SCONJ
cblr-14237	567	18	revenue	revenue	NOUN
cblr-14237	567	19	neutrality	neutrality	NOUN
cblr-14237	567	20	is	be	AUX
cblr-14237	567	21	,	,	PUNCT
cblr-14237	567	22	effectively	effectively	ADV
cblr-14237	567	23	,	,	PUNCT
cblr-14237	567	24	an	an	DET
cblr-14237	567	25	assumption	assumption	NOUN
cblr-14237	567	26	that	that	PRON
cblr-14237	567	27	allows	allow	VERB
cblr-14237	567	28	comparison	comparison	NOUN
cblr-14237	567	29	with	with	ADP
cblr-14237	567	30	repeal	repeal	NOUN
cblr-14237	567	31	and	and	CCONJ
cblr-14237	567	32	restrictive	restrictive	ADJ
cblr-14237	567	33	reform	reform	NOUN
cblr-14237	567	34	options	option	NOUN
cblr-14237	567	35	)	)	PUNCT
cblr-14237	567	36	.	.	PUNCT
cblr-14237	568	1	within	within	ADP
cblr-14237	568	2	this	this	DET
cblr-14237	568	3	framework	framework	NOUN
cblr-14237	568	4	,	,	PUNCT
cblr-14237	568	5	repeal	repeal	NOUN
cblr-14237	568	6	also	also	ADV
cblr-14237	568	7	requires	require	VERB
cblr-14237	568	8	potentially	potentially	ADV
cblr-14237	568	9	complex	complex	ADJ
cblr-14237	568	10	adjustments	adjustment	NOUN
cblr-14237	568	11	to	to	ADP
cblr-14237	568	12	the	the	DET
cblr-14237	568	13	rate	rate	NOUN
cblr-14237	568	14	structure	structure	NOUN
cblr-14237	568	15	.	.	PUNCT
cblr-14237	569	1	no	no	INTJ
cblr-14237	569	2	.	.	NOUN
cblr-14237	569	3	2	2	NUM
cblr-14237	569	4	]	]	PUNCT
cblr-14237	569	5	transforming	transform	VERB
cblr-14237	569	6	tax	tax	NOUN
cblr-14237	569	7	expenditures	expenditure	NOUN
cblr-14237	569	8	651	651	NUM
cblr-14237	569	9	expansion	expansion	NOUN
cblr-14237	569	10	affects	affect	VERB
cblr-14237	569	11	the	the	DET
cblr-14237	569	12	real	real	ADJ
cblr-14237	569	13	(	(	PUNCT
cblr-14237	569	14	or	or	CCONJ
cblr-14237	569	15	economic	economic	ADJ
cblr-14237	569	16	)	)	PUNCT
cblr-14237	569	17	tax	tax	NOUN
cblr-14237	569	18	base	base	NOUN
cblr-14237	569	19	depends	depend	VERB
cblr-14237	569	20	on	on	ADP
cblr-14237	569	21	two	two	NUM
cblr-14237	569	22	factors	factor	NOUN
cblr-14237	569	23	:	:	PUNCT
cblr-14237	569	24	universal	universal	ADJ
cblr-14237	569	25	application	application	NOUN
cblr-14237	569	26	and	and	CCONJ
cblr-14237	569	27	uniform	uniform	ADJ
cblr-14237	569	28	benefits	benefit	NOUN
cblr-14237	569	29	,	,	PUNCT
cblr-14237	569	30	each	each	PRON
cblr-14237	569	31	of	of	ADP
cblr-14237	569	32	which	which	PRON
cblr-14237	569	33	is	be	AUX
cblr-14237	569	34	explored	explore	VERB
cblr-14237	569	35	below	below	ADV
cblr-14237	569	36	.	.	PUNCT
cblr-14237	570	1	to	to	ADP
cblr-14237	570	2	the	the	DET
cblr-14237	570	3	extent	extent	NOUN
cblr-14237	570	4	that	that	SCONJ
cblr-14237	570	5	radical	radical	ADJ
cblr-14237	570	6	expansion	expansion	NOUN
cblr-14237	570	7	achieves	achieve	VERB
cblr-14237	570	8	these	these	DET
cblr-14237	570	9	criteria	criterion	NOUN
cblr-14237	570	10	,	,	PUNCT
cblr-14237	570	11	lawmakers	lawmaker	NOUN
cblr-14237	570	12	can	can	AUX
cblr-14237	570	13	mitigate	mitigate	VERB
cblr-14237	570	14	—	—	PUNCT
cblr-14237	570	15	or	or	CCONJ
cblr-14237	570	16	even	even	ADV
cblr-14237	570	17	avoid	avoid	VERB
cblr-14237	570	18	—	—	PUNCT
cblr-14237	570	19	the	the	DET
cblr-14237	570	20	economic	economic	ADJ
cblr-14237	570	21	costs	cost	NOUN
cblr-14237	570	22	of	of	ADP
cblr-14237	570	23	narrowing	narrow	VERB
cblr-14237	570	24	the	the	DET
cblr-14237	570	25	nominal	nominal	ADJ
cblr-14237	570	26	tax	tax	NOUN
cblr-14237	570	27	base	base	NOUN
cblr-14237	570	28	by	by	ADP
cblr-14237	570	29	adjusting	adjust	VERB
cblr-14237	570	30	the	the	DET
cblr-14237	570	31	statutory	statutory	ADJ
cblr-14237	570	32	rate	rate	NOUN
cblr-14237	570	33	structure	structure	NOUN
cblr-14237	570	34	.	.	PUNCT
cblr-14237	571	1	if	if	SCONJ
cblr-14237	571	2	these	these	DET
cblr-14237	571	3	criteria	criterion	NOUN
cblr-14237	571	4	are	be	AUX
cblr-14237	571	5	not	not	PART
cblr-14237	571	6	fully	fully	ADV
cblr-14237	571	7	met	meet	VERB
cblr-14237	571	8	,	,	PUNCT
cblr-14237	571	9	base	base	ADJ
cblr-14237	571	10	-	-	PUNCT
cblr-14237	571	11	rate	rate	NOUN
cblr-14237	571	12	transformations	transformation	NOUN
cblr-14237	571	13	will	will	AUX
cblr-14237	571	14	incur	incur	VERB
cblr-14237	571	15	economic	economic	ADJ
cblr-14237	571	16	costs	cost	NOUN
cblr-14237	571	17	,	,	PUNCT
cblr-14237	571	18	though	though	SCONJ
cblr-14237	571	19	they	they	PRON
cblr-14237	571	20	still	still	ADV
cblr-14237	571	21	may	may	AUX
cblr-14237	571	22	improve	improve	VERB
cblr-14237	571	23	on	on	ADP
cblr-14237	571	24	the	the	DET
cblr-14237	571	25	status	status	NOUN
cblr-14237	571	26	quo	quo	NOUN
cblr-14237	571	27	.	.	PUNCT
cblr-14237	572	1	in	in	ADP
cblr-14237	572	2	this	this	DET
cblr-14237	572	3	sense	sense	NOUN
cblr-14237	572	4	,	,	PUNCT
cblr-14237	572	5	baserate	baserate	ADJ
cblr-14237	572	6	transformations	transformation	NOUN
cblr-14237	572	7	arbitrage	arbitrage	VERB
cblr-14237	572	8	the	the	DET
cblr-14237	572	9	nominal	nominal	ADJ
cblr-14237	572	10	-	-	PUNCT
cblr-14237	572	11	real	real	ADJ
cblr-14237	572	12	distinction	distinction	NOUN
cblr-14237	572	13	for	for	ADP
cblr-14237	572	14	the	the	DET
cblr-14237	572	15	tax	tax	NOUN
cblr-14237	572	16	base	base	NOUN
cblr-14237	572	17	and	and	CCONJ
cblr-14237	572	18	rates	rate	NOUN
cblr-14237	572	19	.	.	PUNCT
cblr-14237	573	1	1	1	X
cblr-14237	573	2	.	.	X
cblr-14237	573	3	universal	universal	ADJ
cblr-14237	573	4	application	application	NOUN
cblr-14237	573	5	in	in	ADP
cblr-14237	573	6	the	the	DET
cblr-14237	573	7	context	context	NOUN
cblr-14237	573	8	of	of	ADP
cblr-14237	573	9	base	base	ADJ
cblr-14237	573	10	-	-	PUNCT
cblr-14237	573	11	rate	rate	NOUN
cblr-14237	573	12	transformations	transformation	NOUN
cblr-14237	573	13	,	,	PUNCT
cblr-14237	573	14	“	"	PUNCT
cblr-14237	573	15	universal	universal	ADJ
cblr-14237	573	16	application	application	NOUN
cblr-14237	573	17	”	"	PUNCT
cblr-14237	573	18	refers	refer	VERB
cblr-14237	573	19	to	to	ADP
cblr-14237	573	20	the	the	DET
cblr-14237	573	21	proportion	proportion	NOUN
cblr-14237	573	22	of	of	ADP
cblr-14237	573	23	taxpayers	taxpayer	NOUN
cblr-14237	573	24	eligible	eligible	ADJ
cblr-14237	573	25	for	for	ADP
cblr-14237	573	26	benefits	benefit	NOUN
cblr-14237	573	27	under	under	ADP
cblr-14237	573	28	a	a	DET
cblr-14237	573	29	particular	particular	ADJ
cblr-14237	573	30	tax	tax	NOUN
cblr-14237	573	31	expenditure	expenditure	NOUN
cblr-14237	573	32	.	.	PUNCT
cblr-14237	574	1	if	if	SCONJ
cblr-14237	574	2	40	40	NUM
cblr-14237	574	3	%	%	NOUN
cblr-14237	574	4	of	of	ADP
cblr-14237	574	5	taxpayers	taxpayer	NOUN
cblr-14237	574	6	claim	claim	VERB
cblr-14237	574	7	a	a	DET
cblr-14237	574	8	specific	specific	ADJ
cblr-14237	574	9	statutory	statutory	ADJ
cblr-14237	574	10	exemption	exemption	NOUN
cblr-14237	574	11	,	,	PUNCT
cblr-14237	574	12	radical	radical	ADJ
cblr-14237	574	13	expansion	expansion	NOUN
cblr-14237	574	14	would	would	AUX
cblr-14237	574	15	attempt	attempt	VERB
cblr-14237	574	16	to	to	PART
cblr-14237	574	17	extend	extend	VERB
cblr-14237	574	18	that	that	DET
cblr-14237	574	19	exemption	exemption	NOUN
cblr-14237	574	20	to	to	ADP
cblr-14237	574	21	all	all	DET
cblr-14237	574	22	taxpayers	taxpayer	NOUN
cblr-14237	574	23	.	.	PUNCT
cblr-14237	575	1	tax	tax	NOUN
cblr-14237	575	2	expenditures	expenditure	NOUN
cblr-14237	575	3	,	,	PUNCT
cblr-14237	575	4	however	however	ADV
cblr-14237	575	5	,	,	PUNCT
cblr-14237	575	6	depend	depend	VERB
cblr-14237	575	7	on	on	ADP
cblr-14237	575	8	behavior	behavior	NOUN
cblr-14237	575	9	or	or	CCONJ
cblr-14237	575	10	status	status	NOUN
cblr-14237	575	11	,	,	PUNCT
cblr-14237	575	12	which	which	PRON
cblr-14237	575	13	vary	vary	VERB
cblr-14237	575	14	across	across	ADP
cblr-14237	575	15	taxpayers	taxpayer	NOUN
cblr-14237	575	16	.	.	PUNCT
cblr-14237	576	1	one	one	NUM
cblr-14237	576	2	approach	approach	NOUN
cblr-14237	576	3	would	would	AUX
cblr-14237	576	4	treat	treat	VERB
cblr-14237	576	5	these	these	DET
cblr-14237	576	6	variations	variation	NOUN
cblr-14237	576	7	as	as	ADP
cblr-14237	576	8	trivial	trivial	ADJ
cblr-14237	576	9	.	.	PUNCT
cblr-14237	577	1	for	for	ADP
cblr-14237	577	2	example	example	NOUN
cblr-14237	577	3	,	,	PUNCT
cblr-14237	577	4	the	the	DET
cblr-14237	577	5	child	child	NOUN
cblr-14237	577	6	tax	tax	NOUN
cblr-14237	577	7	credit	credit	NOUN
cblr-14237	577	8	(	(	PUNCT
cblr-14237	577	9	ctc	ctc	PROPN
cblr-14237	577	10	)	)	PUNCT
cblr-14237	577	11	applies	apply	VERB
cblr-14237	577	12	only	only	ADV
cblr-14237	577	13	to	to	ADP
cblr-14237	577	14	taxpayers	taxpayer	NOUN
cblr-14237	577	15	with	with	ADP
cblr-14237	577	16	one	one	NUM
cblr-14237	577	17	or	or	CCONJ
cblr-14237	577	18	more	more	ADJ
cblr-14237	577	19	qualifying	qualifying	NOUN
cblr-14237	577	20	children.130	children.130	NOUN
cblr-14237	577	21	if	if	SCONJ
cblr-14237	577	22	congress	congress	PROPN
cblr-14237	577	23	amended	amend	VERB
cblr-14237	577	24	the	the	DET
cblr-14237	577	25	ctc	ctc	NOUN
cblr-14237	577	26	to	to	PART
cblr-14237	577	27	conclusively	conclusively	ADV
cblr-14237	577	28	presume	presume	VERB
cblr-14237	577	29	that	that	SCONJ
cblr-14237	577	30	all	all	DET
cblr-14237	577	31	households	household	NOUN
cblr-14237	577	32	have	have	VERB
cblr-14237	577	33	at	at	ADV
cblr-14237	577	34	least	least	ADJ
cblr-14237	577	35	one	one	NUM
cblr-14237	577	36	qualifying	qualify	VERB
cblr-14237	577	37	child	child	NOUN
cblr-14237	577	38	,	,	PUNCT
cblr-14237	577	39	the	the	DET
cblr-14237	577	40	ctc	ctc	NOUN
cblr-14237	577	41	would	would	AUX
cblr-14237	577	42	apply	apply	VERB
cblr-14237	577	43	universally	universally	ADV
cblr-14237	577	44	and	and	CCONJ
cblr-14237	577	45	no	no	ADV
cblr-14237	577	46	longer	long	ADV
cblr-14237	577	47	would	would	AUX
cblr-14237	577	48	adjust	adjust	VERB
cblr-14237	577	49	taxpayers	taxpayer	NOUN
cblr-14237	577	50	’	'	PUNCT
cblr-14237	577	51	relative	relative	ADJ
cblr-14237	577	52	tax	tax	NOUN
cblr-14237	577	53	liabilities	liability	NOUN
cblr-14237	577	54	based	base	VERB
cblr-14237	577	55	on	on	ADP
cblr-14237	577	56	the	the	DET
cblr-14237	577	57	actual	actual	ADJ
cblr-14237	577	58	size	size	NOUN
cblr-14237	577	59	of	of	ADP
cblr-14237	577	60	their	their	PRON
cblr-14237	577	61	families.131	families.131	PROPN
cblr-14237	577	62	by	by	ADP
cblr-14237	577	63	unlinking	unlinke	VERB
cblr-14237	577	64	taxation	taxation	NOUN
cblr-14237	577	65	from	from	ADP
cblr-14237	577	66	reality	reality	NOUN
cblr-14237	577	67	,	,	PUNCT
cblr-14237	577	68	this	this	DET
cblr-14237	577	69	change	change	NOUN
cblr-14237	577	70	also	also	ADV
cblr-14237	577	71	would	would	AUX
cblr-14237	577	72	pressure	pressure	VERB
cblr-14237	577	73	definitions	definition	NOUN
cblr-14237	577	74	of	of	ADP
cblr-14237	577	75	the	the	DET
cblr-14237	577	76	taxable	taxable	ADJ
cblr-14237	577	77	unit	unit	NOUN
cblr-14237	577	78	and	and	CCONJ
cblr-14237	577	79	invite	invite	VERB
cblr-14237	577	80	unintended	unintended	ADJ
cblr-14237	577	81	errors	error	NOUN
cblr-14237	577	82	and	and	CCONJ
cblr-14237	577	83	intentional	intentional	ADJ
cblr-14237	577	84	tax	tax	NOUN
cblr-14237	577	85	130	130	NUM
cblr-14237	577	86	see	see	NOUN
cblr-14237	577	87	i.r.c	i.r.c	NOUN
cblr-14237	577	88	.	.	PUNCT
cblr-14237	578	1	§	§	PROPN
cblr-14237	578	2	24	24	NUM
cblr-14237	578	3	.	.	PUNCT
cblr-14237	578	4	treasury	treasury	PROPN
cblr-14237	578	5	and	and	CCONJ
cblr-14237	578	6	jct	jct	PROPN
cblr-14237	578	7	treat	treat	VERB
cblr-14237	578	8	the	the	DET
cblr-14237	578	9	ctc	ctc	NOUN
cblr-14237	578	10	as	as	ADP
cblr-14237	578	11	a	a	DET
cblr-14237	578	12	tax	tax	NOUN
cblr-14237	578	13	expenditure	expenditure	NOUN
cblr-14237	578	14	.	.	PUNCT
cblr-14237	579	1	see	see	VERB
cblr-14237	579	2	off	off	ADP
cblr-14237	579	3	.	.	PUNCT
cblr-14237	580	1	of	of	ADP
cblr-14237	580	2	tax	tax	NOUN
cblr-14237	580	3	analysis	analysis	NOUN
cblr-14237	580	4	,	,	PUNCT
cblr-14237	580	5	supra	supra	PROPN
cblr-14237	580	6	note	note	NOUN
cblr-14237	580	7	6	6	NUM
cblr-14237	580	8	,	,	PUNCT
cblr-14237	580	9	at	at	ADP
cblr-14237	580	10	19	19	NUM
cblr-14237	580	11	;	;	PUNCT
cblr-14237	580	12	staff	staff	NOUN
cblr-14237	580	13	of	of	ADP
cblr-14237	580	14	joint	joint	ADJ
cblr-14237	580	15	comm	comm	NOUN
cblr-14237	580	16	.	.	PUNCT
cblr-14237	581	1	on	on	ADP
cblr-14237	581	2	tax’n	tax’n	NUM
cblr-14237	581	3	,	,	PUNCT
cblr-14237	581	4	supra	supra	PROPN
cblr-14237	581	5	note	note	PROPN
cblr-14237	581	6	26	26	NUM
cblr-14237	581	7	,	,	PUNCT
cblr-14237	581	8	at	at	ADP
cblr-14237	581	9	4	4	NUM
cblr-14237	581	10	(	(	PUNCT
cblr-14237	581	11	each	each	PRON
cblr-14237	581	12	noting	note	VERB
cblr-14237	581	13	that	that	SCONJ
cblr-14237	581	14	the	the	DET
cblr-14237	581	15	ctc	ctc	NOUN
cblr-14237	581	16	serves	serve	VERB
cblr-14237	581	17	as	as	ADP
cblr-14237	581	18	an	an	DET
cblr-14237	581	19	adjustment	adjustment	NOUN
cblr-14237	581	20	for	for	ADP
cblr-14237	581	21	family	family	NOUN
cblr-14237	581	22	size	size	NOUN
cblr-14237	581	23	and	and	CCONJ
cblr-14237	581	24	structure	structure	NOUN
cblr-14237	581	25	)	)	PUNCT
cblr-14237	581	26	.	.	PUNCT
cblr-14237	582	1	131	131	NUM
cblr-14237	582	2	similarly	similarly	ADV
cblr-14237	582	3	,	,	PUNCT
cblr-14237	582	4	decoupling	decouple	VERB
cblr-14237	582	5	the	the	DET
cblr-14237	582	6	earned	earn	VERB
cblr-14237	582	7	income	income	NOUN
cblr-14237	582	8	tax	tax	NOUN
cblr-14237	582	9	credit	credit	NOUN
cblr-14237	582	10	from	from	ADP
cblr-14237	582	11	income	income	NOUN
cblr-14237	582	12	requirements	requirement	NOUN
cblr-14237	582	13	would	would	AUX
cblr-14237	582	14	transform	transform	VERB
cblr-14237	582	15	that	that	DET
cblr-14237	582	16	credit	credit	NOUN
cblr-14237	582	17	into	into	ADP
cblr-14237	582	18	a	a	DET
cblr-14237	582	19	basic	basic	ADJ
cblr-14237	582	20	income	income	NOUN
cblr-14237	582	21	grant	grant	NOUN
cblr-14237	582	22	.	.	PUNCT
cblr-14237	583	1	cf	cf	NOUN
cblr-14237	583	2	.	.	PUNCT
cblr-14237	583	3	i.r.c	i.r.c	PROPN
cblr-14237	583	4	.	.	PUNCT
cblr-14237	584	1	§	§	PROPN
cblr-14237	584	2	32	32	NUM
cblr-14237	584	3	(	(	PUNCT
cblr-14237	584	4	requiring	require	VERB
cblr-14237	584	5	earned	earn	VERB
cblr-14237	584	6	income	income	NOUN
cblr-14237	584	7	to	to	PART
cblr-14237	584	8	receive	receive	VERB
cblr-14237	584	9	a	a	DET
cblr-14237	584	10	tax	tax	NOUN
cblr-14237	584	11	benefit	benefit	NOUN
cblr-14237	584	12	)	)	PUNCT
cblr-14237	584	13	.	.	PUNCT
cblr-14237	585	1	652	652	NUM
cblr-14237	585	2	columbia	columbia	PROPN
cblr-14237	585	3	business	business	NOUN
cblr-14237	585	4	law	law	PROPN
cblr-14237	585	5	review	review	NOUN
cblr-14237	585	6	[	[	X
cblr-14237	585	7	vol	vol	NOUN
cblr-14237	585	8	.	.	PUNCT
cblr-14237	585	9	2024	2024	NUM
cblr-14237	585	10	gaming132	gaming132	NOUN
cblr-14237	585	11	—	—	PUNCT
cblr-14237	585	12	drawbacks	drawback	NOUN
cblr-14237	585	13	that	that	PRON
cblr-14237	585	14	already	already	ADV
cblr-14237	585	15	exist	exist	VERB
cblr-14237	585	16	to	to	ADP
cblr-14237	585	17	some	some	DET
cblr-14237	585	18	extent	extent	NOUN
cblr-14237	585	19	under	under	ADP
cblr-14237	585	20	current	current	ADJ
cblr-14237	585	21	law.133	law.133	NOUN
cblr-14237	585	22	this	this	DET
cblr-14237	585	23	type	type	NOUN
cblr-14237	585	24	of	of	ADP
cblr-14237	585	25	unlinking	unlinking	NOUN
cblr-14237	585	26	,	,	PUNCT
cblr-14237	585	27	however	however	ADV
cblr-14237	585	28	,	,	PUNCT
cblr-14237	585	29	would	would	AUX
cblr-14237	585	30	universalize	universalize	VERB
cblr-14237	585	31	access	access	NOUN
cblr-14237	585	32	and	and	CCONJ
cblr-14237	585	33	potentially	potentially	ADV
cblr-14237	585	34	ameliorate	ameliorate	VERB
cblr-14237	585	35	disparities	disparity	NOUN
cblr-14237	585	36	with	with	ADP
cblr-14237	585	37	respect	respect	NOUN
cblr-14237	585	38	to	to	ADP
cblr-14237	585	39	race	race	NOUN
cblr-14237	585	40	and	and	CCONJ
cblr-14237	585	41	class.134	class.134	PROPN
cblr-14237	585	42	although	although	SCONJ
cblr-14237	585	43	this	this	DET
cblr-14237	585	44	route	route	NOUN
cblr-14237	585	45	to	to	ADP
cblr-14237	585	46	universal	universal	ADJ
cblr-14237	585	47	application	application	NOUN
cblr-14237	585	48	has	have	VERB
cblr-14237	585	49	significant	significant	ADJ
cblr-14237	585	50	implications	implication	NOUN
cblr-14237	585	51	for	for	ADP
cblr-14237	585	52	the	the	DET
cblr-14237	585	53	ctc	ctc	NOUN
cblr-14237	585	54	’s	’s	PART
cblr-14237	585	55	policy	policy	NOUN
cblr-14237	585	56	substance	substance	NOUN
cblr-14237	585	57	,	,	PUNCT
cblr-14237	585	58	this	this	DET
cblr-14237	585	59	type	type	NOUN
cblr-14237	585	60	of	of	ADP
cblr-14237	585	61	substance	substance	NOUN
cblr-14237	585	62	-	-	PUNCT
cblr-14237	585	63	agnostic	agnostic	ADJ
cblr-14237	585	64	reform	reform	NOUN
cblr-14237	585	65	is	be	AUX
cblr-14237	585	66	an	an	DET
cblr-14237	585	67	option	option	NOUN
cblr-14237	585	68	that	that	PRON
cblr-14237	585	69	remains	remain	VERB
cblr-14237	585	70	open	open	ADJ
cblr-14237	585	71	for	for	ADP
cblr-14237	585	72	lawmakers	lawmaker	NOUN
cblr-14237	585	73	.	.	PUNCT
cblr-14237	586	1	alternatively	alternatively	ADV
cblr-14237	586	2	,	,	PUNCT
cblr-14237	586	3	radical	radical	ADJ
cblr-14237	586	4	expansion	expansion	NOUN
cblr-14237	586	5	could	could	AUX
cblr-14237	586	6	occur	occur	VERB
cblr-14237	586	7	along	along	ADP
cblr-14237	586	8	more	more	ADV
cblr-14237	586	9	substantive	substantive	ADJ
cblr-14237	586	10	lines	line	NOUN
cblr-14237	586	11	.	.	PUNCT
cblr-14237	587	1	tax	tax	NOUN
cblr-14237	587	2	expenditures	expenditure	NOUN
cblr-14237	587	3	often	often	ADV
cblr-14237	587	4	target	target	VERB
cblr-14237	587	5	specific	specific	ADJ
cblr-14237	587	6	behaviors	behavior	NOUN
cblr-14237	587	7	within	within	ADP
cblr-14237	587	8	a	a	DET
cblr-14237	587	9	broader	broad	ADJ
cblr-14237	587	10	set	set	NOUN
cblr-14237	587	11	of	of	ADP
cblr-14237	587	12	common	common	ADJ
cblr-14237	587	13	economic	economic	ADJ
cblr-14237	587	14	or	or	CCONJ
cblr-14237	587	15	social	social	ADJ
cblr-14237	587	16	activities	activity	NOUN
cblr-14237	587	17	,	,	PUNCT
cblr-14237	587	18	and	and	CCONJ
cblr-14237	587	19	universal	universal	ADJ
cblr-14237	587	20	application	application	NOUN
cblr-14237	587	21	may	may	AUX
cblr-14237	587	22	proceed	proceed	VERB
cblr-14237	587	23	by	by	ADP
cblr-14237	587	24	generalizing	generalize	VERB
cblr-14237	587	25	the	the	DET
cblr-14237	587	26	subject	subject	ADJ
cblr-14237	587	27	tax	tax	NOUN
cblr-14237	587	28	expenditure	expenditure	NOUN
cblr-14237	587	29	to	to	ADP
cblr-14237	587	30	this	this	DET
cblr-14237	587	31	broader	broad	ADJ
cblr-14237	587	32	set	set	NOUN
cblr-14237	587	33	.	.	PUNCT
cblr-14237	588	1	consider	consider	VERB
cblr-14237	588	2	the	the	DET
cblr-14237	588	3	home	home	NOUN
cblr-14237	588	4	mortgage	mortgage	NOUN
cblr-14237	588	5	interest	interest	NOUN
cblr-14237	588	6	deduction	deduction	NOUN
cblr-14237	588	7	(	(	PUNCT
cblr-14237	588	8	hmid	hmid	NOUN
cblr-14237	588	9	)	)	PUNCT
cblr-14237	588	10	,	,	PUNCT
cblr-14237	588	11	which	which	PRON
cblr-14237	588	12	permits	permit	VERB
cblr-14237	588	13	an	an	DET
cblr-14237	588	14	itemized	itemize	VERB
cblr-14237	588	15	deduction	deduction	NOUN
cblr-14237	588	16	for	for	ADP
cblr-14237	588	17	interest	interest	NOUN
cblr-14237	588	18	paid	pay	VERB
cblr-14237	588	19	on	on	ADP
cblr-14237	588	20	up	up	ADP
cblr-14237	588	21	to	to	PART
cblr-14237	588	22	$	$	SYM
cblr-14237	588	23	750,000	750,000	NUM
cblr-14237	588	24	of	of	ADP
cblr-14237	588	25	mortgage	mortgage	NOUN
cblr-14237	588	26	debt	debt	NOUN
cblr-14237	588	27	incurred	incur	VERB
cblr-14237	588	28	to	to	PART
cblr-14237	588	29	buy	buy	VERB
cblr-14237	588	30	,	,	PUNCT
cblr-14237	588	31	build	build	VERB
cblr-14237	588	32	,	,	PUNCT
cblr-14237	588	33	or	or	CCONJ
cblr-14237	588	34	substantially	substantially	ADV
cblr-14237	588	35	improve	improve	VERB
cblr-14237	588	36	a	a	DET
cblr-14237	588	37	taxpayer	taxpayer	NOUN
cblr-14237	588	38	’s	’s	PART
cblr-14237	588	39	principal	principal	ADJ
cblr-14237	588	40	residence	residence	NOUN
cblr-14237	588	41	or	or	CCONJ
cblr-14237	588	42	vacation	vacation	NOUN
cblr-14237	588	43	home.135	home.135	PRON
cblr-14237	588	44	although	although	SCONJ
cblr-14237	588	45	only	only	ADV
cblr-14237	588	46	some	some	DET
cblr-14237	588	47	taxpayers	taxpayer	NOUN
cblr-14237	588	48	borrow	borrow	VERB
cblr-14237	588	49	to	to	PART
cblr-14237	588	50	acquire	acquire	VERB
cblr-14237	588	51	a	a	DET
cblr-14237	588	52	principal	principal	ADJ
cblr-14237	588	53	residence,136	residence,136	NOUN
cblr-14237	588	54	taxpayers	taxpayer	NOUN
cblr-14237	588	55	overwhelmingly	overwhelmingly	ADV
cblr-14237	588	56	participate	participate	VERB
cblr-14237	588	57	in	in	ADP
cblr-14237	588	58	the	the	DET
cblr-14237	588	59	housing	housing	NOUN
cblr-14237	588	60	market	market	NOUN
cblr-14237	588	61	in	in	ADP
cblr-14237	588	62	some	some	DET
cblr-14237	588	63	capacity	capacity	NOUN
cblr-14237	588	64	.	.	PUNCT
cblr-14237	589	1	for	for	ADP
cblr-14237	589	2	the	the	DET
cblr-14237	589	3	132	132	NUM
cblr-14237	589	4	for	for	ADP
cblr-14237	589	5	example	example	NOUN
cblr-14237	589	6	,	,	PUNCT
cblr-14237	589	7	childless	childless	ADJ
cblr-14237	589	8	married	marry	VERB
cblr-14237	589	9	individuals	individual	NOUN
cblr-14237	589	10	might	might	AUX
cblr-14237	589	11	divorce	divorce	VERB
cblr-14237	589	12	in	in	ADP
cblr-14237	589	13	order	order	NOUN
cblr-14237	589	14	to	to	PART
cblr-14237	589	15	double	double	VERB
cblr-14237	589	16	their	their	PRON
cblr-14237	589	17	credits	credit	NOUN
cblr-14237	589	18	for	for	ADP
cblr-14237	589	19	fictional	fictional	ADJ
cblr-14237	589	20	children	child	NOUN
cblr-14237	589	21	.	.	PUNCT
cblr-14237	590	1	see	see	VERB
cblr-14237	590	2	i.r.c	i.r.c	NOUN
cblr-14237	590	3	.	.	PUNCT
cblr-14237	591	1	§	§	PROPN
cblr-14237	591	2	1	1	NUM
cblr-14237	591	3	(	(	PUNCT
cblr-14237	591	4	stating	state	VERB
cblr-14237	591	5	rates	rate	NOUN
cblr-14237	591	6	for	for	ADP
cblr-14237	591	7	filing	filing	NOUN
cblr-14237	591	8	units	unit	NOUN
cblr-14237	591	9	)	)	PUNCT
cblr-14237	591	10	.	.	PUNCT
cblr-14237	592	1	this	this	DET
cblr-14237	592	2	type	type	NOUN
cblr-14237	592	3	of	of	ADP
cblr-14237	592	4	gaming	gaming	NOUN
cblr-14237	592	5	,	,	PUNCT
cblr-14237	592	6	of	of	ADP
cblr-14237	592	7	course	course	NOUN
cblr-14237	592	8	,	,	PUNCT
cblr-14237	592	9	is	be	AUX
cblr-14237	592	10	possible	possible	ADJ
cblr-14237	592	11	under	under	ADP
cblr-14237	592	12	current	current	ADJ
cblr-14237	592	13	law	law	NOUN
cblr-14237	592	14	.	.	PUNCT
cblr-14237	593	1	see	see	VERB
cblr-14237	593	2	i.r.c	i.r.c	NOUN
cblr-14237	593	3	.	.	PUNCT
cblr-14237	594	1	§	§	PROPN
cblr-14237	594	2	164	164	NUM
cblr-14237	594	3	(	(	PUNCT
cblr-14237	594	4	imposing	impose	VERB
cblr-14237	594	5	a	a	DET
cblr-14237	594	6	marriage	marriage	NOUN
cblr-14237	594	7	penalty	penalty	NOUN
cblr-14237	594	8	for	for	ADP
cblr-14237	594	9	deducting	deduct	VERB
cblr-14237	594	10	state	state	NOUN
cblr-14237	594	11	and	and	CCONJ
cblr-14237	594	12	local	local	ADJ
cblr-14237	594	13	taxes	taxis	NOUN
cblr-14237	594	14	)	)	PUNCT
cblr-14237	594	15	.	.	PUNCT
cblr-14237	595	1	133	133	NUM
cblr-14237	595	2	see	see	VERB
cblr-14237	595	3	jacob	jacob	PROPN
cblr-14237	595	4	goldin	goldin	PROPN
cblr-14237	595	5	&	&	CCONJ
cblr-14237	595	6	ariel	ariel	PROPN
cblr-14237	595	7	jurow	jurow	PROPN
cblr-14237	595	8	kleiman	kleiman	PROPN
cblr-14237	595	9	,	,	PUNCT
cblr-14237	595	10	whose	whose	DET
cblr-14237	595	11	child	child	NOUN
cblr-14237	595	12	is	be	AUX
cblr-14237	595	13	this	this	PRON
cblr-14237	595	14	?	?	PUNCT
cblr-14237	596	1	improving	improve	VERB
cblr-14237	596	2	child	child	NOUN
cblr-14237	596	3	-	-	PUNCT
cblr-14237	596	4	claiming	claim	VERB
cblr-14237	596	5	rules	rule	NOUN
cblr-14237	596	6	in	in	ADP
cblr-14237	596	7	safety	safety	NOUN
cblr-14237	596	8	-	-	PUNCT
cblr-14237	596	9	net	net	NOUN
cblr-14237	596	10	programs	program	NOUN
cblr-14237	596	11	,	,	PUNCT
cblr-14237	596	12	131	131	NUM
cblr-14237	596	13	yale	yale	PROPN
cblr-14237	596	14	l.j	l.j	PROPN
cblr-14237	596	15	.	.	PROPN
cblr-14237	596	16	1719	1719	NUM
cblr-14237	596	17	,	,	PUNCT
cblr-14237	596	18	1725–27	1725–27	NOUN
cblr-14237	596	19	(	(	PUNCT
cblr-14237	596	20	2022	2022	NUM
cblr-14237	596	21	)	)	PUNCT
cblr-14237	596	22	(	(	PUNCT
cblr-14237	596	23	describing	describe	VERB
cblr-14237	596	24	how	how	SCONJ
cblr-14237	596	25	child	child	NOUN
cblr-14237	596	26	-	-	PUNCT
cblr-14237	596	27	claiming	claim	VERB
cblr-14237	596	28	rules	rule	NOUN
cblr-14237	596	29	fail	fail	VERB
cblr-14237	596	30	to	to	PART
cblr-14237	596	31	accommodate	accommodate	VERB
cblr-14237	596	32	the	the	DET
cblr-14237	596	33	full	full	ADJ
cblr-14237	596	34	range	range	NOUN
cblr-14237	596	35	of	of	ADP
cblr-14237	596	36	family	family	NOUN
cblr-14237	596	37	structures	structure	NOUN
cblr-14237	596	38	)	)	PUNCT
cblr-14237	596	39	.	.	PUNCT
cblr-14237	597	1	134	134	NUM
cblr-14237	597	2	see	see	VERB
cblr-14237	597	3	also	also	ADV
cblr-14237	597	4	jacob	jacob	PROPN
cblr-14237	597	5	goldin	goldin	PROPN
cblr-14237	597	6	&	&	CCONJ
cblr-14237	597	7	katherine	katherine	PROPN
cblr-14237	597	8	michelmore	michelmore	PROPN
cblr-14237	597	9	,	,	PUNCT
cblr-14237	597	10	who	who	PRON
cblr-14237	597	11	benefits	benefit	VERB
cblr-14237	597	12	from	from	ADP
cblr-14237	597	13	the	the	DET
cblr-14237	597	14	child	child	NOUN
cblr-14237	597	15	tax	tax	NOUN
cblr-14237	597	16	credit	credit	NOUN
cblr-14237	597	17	?	?	PUNCT
cblr-14237	598	1	2	2	NUM
cblr-14237	598	2	(	(	PUNCT
cblr-14237	598	3	nat’l	nat’l	NUM
cblr-14237	598	4	bureau	bureau	PROPN
cblr-14237	598	5	of	of	ADP
cblr-14237	598	6	econ	econ	PROPN
cblr-14237	598	7	.	.	PUNCT
cblr-14237	599	1	rsch	rsch	PROPN
cblr-14237	599	2	.	.	PUNCT
cblr-14237	599	3	,	,	PUNCT
cblr-14237	599	4	working	work	VERB
cblr-14237	599	5	paper	paper	NOUN
cblr-14237	599	6	no	no	NOUN
cblr-14237	599	7	.	.	PROPN
cblr-14237	599	8	27940	27940	NUM
cblr-14237	599	9	,	,	PUNCT
cblr-14237	599	10	2021	2021	NUM
cblr-14237	599	11	)	)	PUNCT
cblr-14237	599	12	(	(	PUNCT
cblr-14237	599	13	finding	find	VERB
cblr-14237	599	14	“	"	PUNCT
cblr-14237	599	15	striking	strike	VERB
cblr-14237	599	16	differences	difference	NOUN
cblr-14237	599	17	in	in	ADP
cblr-14237	599	18	patterns	pattern	NOUN
cblr-14237	599	19	of	of	ADP
cblr-14237	599	20	ctc	ctc	PROPN
cblr-14237	599	21	eligibility	eligibility	NOUN
cblr-14237	599	22	based	base	VERB
cblr-14237	599	23	on	on	ADP
cblr-14237	599	24	a	a	DET
cblr-14237	599	25	child	child	NOUN
cblr-14237	599	26	’s	’s	PART
cblr-14237	599	27	race	race	NOUN
cblr-14237	599	28	)	)	PUNCT
cblr-14237	599	29	,	,	PUNCT
cblr-14237	599	30	https://www.nber.org/system/files/working_papers/w27940/w27940.pdf	https://www.nber.org/system/files/working_papers/w27940/w27940.pdf	PROPN
cblr-14237	600	1	[	[	X
cblr-14237	600	2	https://perma.cc/h9qy-7m2k	https://perma.cc/h9qy-7m2k	X
cblr-14237	600	3	]	]	X
cblr-14237	600	4	.	.	PUNCT
cblr-14237	600	5	135	135	NUM
cblr-14237	600	6	see	see	VERB
cblr-14237	600	7	i.r.c	i.r.c	NOUN
cblr-14237	600	8	.	.	PUNCT
cblr-14237	601	1	§	§	PROPN
cblr-14237	601	2	163(h)(3	163(h)(3	NUM
cblr-14237	601	3	)	)	PUNCT
cblr-14237	601	4	,	,	PUNCT
cblr-14237	601	5	(	(	PUNCT
cblr-14237	601	6	4	4	NUM
cblr-14237	601	7	)	)	PUNCT
cblr-14237	601	8	.	.	PUNCT
cblr-14237	602	1	136	136	NUM
cblr-14237	602	2	of	of	ADP
cblr-14237	602	3	those	those	PRON
cblr-14237	602	4	who	who	PRON
cblr-14237	602	5	borrow	borrow	VERB
cblr-14237	602	6	to	to	PART
cblr-14237	602	7	acquire	acquire	VERB
cblr-14237	602	8	a	a	DET
cblr-14237	602	9	principal	principal	ADJ
cblr-14237	602	10	residence	residence	NOUN
cblr-14237	602	11	,	,	PUNCT
cblr-14237	602	12	even	even	ADV
cblr-14237	602	13	fewer	few	ADJ
cblr-14237	602	14	claim	claim	VERB
cblr-14237	602	15	the	the	DET
cblr-14237	602	16	hmid	hmid	PROPN
cblr-14237	602	17	as	as	ADP
cblr-14237	602	18	an	an	DET
cblr-14237	602	19	itemized	itemize	VERB
cblr-14237	602	20	deduction	deduction	NOUN
cblr-14237	602	21	.	.	PUNCT
cblr-14237	603	1	see	see	VERB
cblr-14237	603	2	tax	tax	NOUN
cblr-14237	603	3	pol’y	pol’y	NOUN
cblr-14237	603	4	ctr	ctr	PROPN
cblr-14237	603	5	.	.	PROPN
cblr-14237	604	1	,	,	PUNCT
cblr-14237	604	2	what	what	PRON
cblr-14237	604	3	are	be	AUX
cblr-14237	604	4	itemized	itemize	VERB
cblr-14237	604	5	deductions	deduction	NOUN
cblr-14237	604	6	and	and	CCONJ
cblr-14237	604	7	who	who	PRON
cblr-14237	604	8	claims	claim	VERB
cblr-14237	604	9	them	they	PRON
cblr-14237	604	10	?	?	PUNCT
cblr-14237	604	11	,	,	PUNCT
cblr-14237	604	12	tax	tax	NOUN
cblr-14237	604	13	pol’y	pol’y	NOUN
cblr-14237	604	14	briefing	briefing	NOUN
cblr-14237	604	15	book	book	NOUN
cblr-14237	604	16	(	(	PUNCT
cblr-14237	604	17	jan	jan	PROPN
cblr-14237	604	18	.	.	PROPN
cblr-14237	604	19	2024	2024	NUM
cblr-14237	604	20	)	)	PUNCT
cblr-14237	604	21	(	(	PUNCT
cblr-14237	604	22	noting	note	VERB
cblr-14237	604	23	that	that	SCONJ
cblr-14237	604	24	,	,	PUNCT
cblr-14237	604	25	after	after	ADP
cblr-14237	604	26	the	the	DET
cblr-14237	604	27	tcja	tcja	NOUN
cblr-14237	604	28	,	,	PUNCT
cblr-14237	604	29	approximately	approximately	ADV
cblr-14237	604	30	10	10	NUM
cblr-14237	604	31	%	%	NOUN
cblr-14237	604	32	of	of	ADP
cblr-14237	604	33	households	household	NOUN
cblr-14237	604	34	itemize	itemize	VERB
cblr-14237	604	35	deductions	deduction	NOUN
cblr-14237	604	36	)	)	PUNCT
cblr-14237	604	37	,	,	PUNCT
cblr-14237	604	38	https://taxpolicycenter.org/briefing-book/what-areitemized-deductions-and-who-claims-them	https://taxpolicycenter.org/briefing-book/what-areitemized-deductions-and-who-claims-them	X
cblr-14237	605	1	[	[	X
cblr-14237	605	2	https://perma.cc/4ctf-8ubc	https://perma.cc/4ctf-8ubc	NOUN
cblr-14237	605	3	]	]	PUNCT
cblr-14237	605	4	.	.	PUNCT
cblr-14237	606	1	no	no	INTJ
cblr-14237	606	2	.	.	NOUN
cblr-14237	606	3	2	2	NUM
cblr-14237	606	4	]	]	PUNCT
cblr-14237	606	5	transforming	transform	VERB
cblr-14237	606	6	tax	tax	NOUN
cblr-14237	606	7	expenditures	expenditure	NOUN
cblr-14237	606	8	653	653	NUM
cblr-14237	606	9	hmid	hmid	NOUN
cblr-14237	606	10	,	,	PUNCT
cblr-14237	606	11	lawmakers	lawmaker	NOUN
cblr-14237	606	12	could	could	AUX
cblr-14237	606	13	achieve	achieve	VERB
cblr-14237	606	14	universal	universal	ADJ
cblr-14237	606	15	application	application	NOUN
cblr-14237	606	16	by	by	ADP
cblr-14237	606	17	giving	give	VERB
cblr-14237	606	18	a	a	DET
cblr-14237	606	19	housing	housing	NOUN
cblr-14237	606	20	tax	tax	NOUN
cblr-14237	606	21	benefit	benefit	NOUN
cblr-14237	606	22	to	to	ADP
cblr-14237	606	23	all	all	DET
cblr-14237	606	24	households.137	households.137	NOUN
cblr-14237	606	25	renters	renter	NOUN
cblr-14237	606	26	could	could	AUX
cblr-14237	606	27	deduct	deduct	VERB
cblr-14237	606	28	rent	rent	NOUN
cblr-14237	606	29	paid	pay	VERB
cblr-14237	606	30	,	,	PUNCT
cblr-14237	606	31	and	and	CCONJ
cblr-14237	606	32	a	a	DET
cblr-14237	606	33	formula	formula	NOUN
cblr-14237	606	34	-	-	PUNCT
cblr-14237	606	35	based	base	VERB
cblr-14237	606	36	housing	housing	NOUN
cblr-14237	606	37	deduction	deduction	NOUN
cblr-14237	606	38	could	could	AUX
cblr-14237	606	39	be	be	AUX
cblr-14237	606	40	created	create	VERB
cblr-14237	606	41	for	for	ADP
cblr-14237	606	42	homeowners	homeowner	NOUN
cblr-14237	606	43	who	who	PRON
cblr-14237	606	44	do	do	AUX
cblr-14237	606	45	not	not	PART
cblr-14237	606	46	itemize	itemize	VERB
cblr-14237	606	47	deductions	deduction	NOUN
cblr-14237	606	48	or	or	CCONJ
cblr-14237	606	49	incur	incur	NOUN
cblr-14237	606	50	qualifying	qualifying	NOUN
cblr-14237	606	51	mortgage	mortgage	NOUN
cblr-14237	606	52	debt	debt	NOUN
cblr-14237	606	53	.	.	PUNCT
cblr-14237	607	1	this	this	DET
cblr-14237	607	2	mechanism	mechanism	NOUN
cblr-14237	607	3	for	for	ADP
cblr-14237	607	4	radical	radical	ADJ
cblr-14237	607	5	expansion	expansion	NOUN
cblr-14237	607	6	preserves	preserve	VERB
cblr-14237	607	7	the	the	DET
cblr-14237	607	8	link	link	NOUN
cblr-14237	607	9	between	between	ADP
cblr-14237	607	10	taxation	taxation	NOUN
cblr-14237	607	11	and	and	CCONJ
cblr-14237	607	12	behavior	behavior	NOUN
cblr-14237	607	13	,	,	PUNCT
cblr-14237	607	14	which	which	PRON
cblr-14237	607	15	may	may	AUX
cblr-14237	607	16	offer	offer	VERB
cblr-14237	607	17	administrative	administrative	ADJ
cblr-14237	607	18	advantages	advantage	NOUN
cblr-14237	607	19	and	and	CCONJ
cblr-14237	607	20	restrain	restrain	VERB
cblr-14237	607	21	tax	tax	NOUN
cblr-14237	607	22	gaming	gaming	NOUN
cblr-14237	607	23	.	.	PUNCT
cblr-14237	608	1	2	2	X
cblr-14237	608	2	.	.	X
cblr-14237	608	3	uniform	uniform	NOUN
cblr-14237	608	4	benefits	benefit	VERB
cblr-14237	608	5	radical	radical	ADJ
cblr-14237	608	6	expansion	expansion	NOUN
cblr-14237	608	7	creates	create	VERB
cblr-14237	608	8	“	"	PUNCT
cblr-14237	608	9	uniform	uniform	ADJ
cblr-14237	608	10	benefits	benefit	NOUN
cblr-14237	608	11	”	"	PUNCT
cblr-14237	608	12	to	to	ADP
cblr-14237	608	13	the	the	DET
cblr-14237	608	14	extent	extent	NOUN
cblr-14237	608	15	that	that	PRON
cblr-14237	608	16	taxpayers	taxpayer	NOUN
cblr-14237	608	17	receive	receive	VERB
cblr-14237	608	18	a	a	DET
cblr-14237	608	19	common	common	ADJ
cblr-14237	608	20	reduction	reduction	NOUN
cblr-14237	608	21	in	in	ADP
cblr-14237	608	22	tax	tax	NOUN
cblr-14237	608	23	from	from	ADP
cblr-14237	608	24	the	the	DET
cblr-14237	608	25	relevant	relevant	ADJ
cblr-14237	608	26	tax	tax	NOUN
cblr-14237	608	27	expenditure	expenditure	NOUN
cblr-14237	608	28	.	.	PUNCT
cblr-14237	609	1	if	if	SCONJ
cblr-14237	609	2	a	a	DET
cblr-14237	609	3	specific	specific	ADJ
cblr-14237	609	4	statutory	statutory	ADJ
cblr-14237	609	5	exemption	exemption	NOUN
cblr-14237	609	6	yields	yield	NOUN
cblr-14237	609	7	deductions	deduction	NOUN
cblr-14237	609	8	for	for	ADP
cblr-14237	609	9	taxpayers	taxpayer	NOUN
cblr-14237	609	10	that	that	PRON
cblr-14237	609	11	average	average	VERB
cblr-14237	609	12	$	$	SYM
cblr-14237	609	13	2,000	2,000	NUM
cblr-14237	609	14	but	but	CCONJ
cblr-14237	609	15	range	range	VERB
cblr-14237	609	16	between	between	ADP
cblr-14237	609	17	$	$	SYM
cblr-14237	609	18	1,000	1,000	NUM
cblr-14237	609	19	and	and	CCONJ
cblr-14237	609	20	$	$	SYM
cblr-14237	609	21	10,000	10,000	NUM
cblr-14237	609	22	,	,	PUNCT
cblr-14237	609	23	radical	radical	ADJ
cblr-14237	609	24	expansion	expansion	NOUN
cblr-14237	609	25	could	could	AUX
cblr-14237	609	26	give	give	VERB
cblr-14237	609	27	each	each	DET
cblr-14237	609	28	taxpayer	taxpayer	NOUN
cblr-14237	609	29	a	a	DET
cblr-14237	609	30	fixed	fix	VERB
cblr-14237	609	31	deduction	deduction	NOUN
cblr-14237	609	32	of	of	ADP
cblr-14237	609	33	$	$	SYM
cblr-14237	609	34	2,000	2,000	NUM
cblr-14237	609	35	,	,	PUNCT
cblr-14237	609	36	regardless	regardless	ADV
cblr-14237	609	37	of	of	ADP
cblr-14237	609	38	that	that	DET
cblr-14237	609	39	taxpayer	taxpayer	NOUN
cblr-14237	609	40	’s	’s	PART
cblr-14237	609	41	behavior	behavior	NOUN
cblr-14237	609	42	or	or	CCONJ
cblr-14237	609	43	status.138	status.138	NOUN
cblr-14237	609	44	alternatively	alternatively	ADV
cblr-14237	609	45	,	,	PUNCT
cblr-14237	609	46	taxpayers	taxpayer	NOUN
cblr-14237	609	47	could	could	AUX
cblr-14237	609	48	receive	receive	VERB
cblr-14237	609	49	variable	variable	ADJ
cblr-14237	609	50	deductions	deduction	NOUN
cblr-14237	609	51	based	base	VERB
cblr-14237	609	52	on	on	ADP
cblr-14237	609	53	a	a	DET
cblr-14237	609	54	characteristic	characteristic	NOUN
cblr-14237	609	55	that	that	PRON
cblr-14237	609	56	appropriately	appropriately	ADV
cblr-14237	609	57	figures	figure	VERB
cblr-14237	609	58	into	into	ADP
cblr-14237	609	59	the	the	DET
cblr-14237	609	60	rate	rate	NOUN
cblr-14237	609	61	structure	structure	NOUN
cblr-14237	609	62	.	.	PUNCT
cblr-14237	610	1	that	that	PRON
cblr-14237	610	2	is	is	ADV
cblr-14237	610	3	,	,	PUNCT
cblr-14237	610	4	the	the	DET
cblr-14237	610	5	rate	rate	NOUN
cblr-14237	610	6	structure	structure	NOUN
cblr-14237	610	7	could	could	AUX
cblr-14237	610	8	be	be	AUX
cblr-14237	610	9	adjusted	adjust	VERB
cblr-14237	610	10	to	to	PART
cblr-14237	610	11	“	"	PUNCT
cblr-14237	610	12	price	price	VERB
cblr-14237	610	13	out	out	ADP
cblr-14237	610	14	”	"	PUNCT
cblr-14237	610	15	the	the	DET
cblr-14237	610	16	deduction	deduction	NOUN
cblr-14237	610	17	.	.	PUNCT
cblr-14237	611	1	the	the	DET
cblr-14237	611	2	most	most	ADV
cblr-14237	611	3	obvious	obvious	ADJ
cblr-14237	611	4	characteristic	characteristic	NOUN
cblr-14237	611	5	is	be	AUX
cblr-14237	611	6	income	income	NOUN
cblr-14237	611	7	,	,	PUNCT
cblr-14237	611	8	exclusive	exclusive	ADJ
cblr-14237	611	9	of	of	ADP
cblr-14237	611	10	the	the	DET
cblr-14237	611	11	tax	tax	NOUN
cblr-14237	611	12	expenditure	expenditure	NOUN
cblr-14237	611	13	;	;	PUNCT
cblr-14237	611	14	other	other	ADJ
cblr-14237	611	15	candidates	candidate	NOUN
cblr-14237	611	16	could	could	AUX
cblr-14237	611	17	include	include	VERB
cblr-14237	611	18	family	family	NOUN
cblr-14237	611	19	size	size	NOUN
cblr-14237	611	20	,	,	PUNCT
cblr-14237	611	21	age	age	NOUN
cblr-14237	611	22	,	,	PUNCT
cblr-14237	611	23	or	or	CCONJ
cblr-14237	611	24	geographic	geographic	ADJ
cblr-14237	611	25	location.139	location.139	NOUN
cblr-14237	611	26	when	when	SCONJ
cblr-14237	611	27	undertaking	undertake	VERB
cblr-14237	611	28	radical	radical	ADJ
cblr-14237	611	29	expansion	expansion	NOUN
cblr-14237	611	30	,	,	PUNCT
cblr-14237	611	31	uniformity	uniformity	NOUN
cblr-14237	611	32	simply	simply	ADV
cblr-14237	611	33	requires	require	VERB
cblr-14237	611	34	that	that	SCONJ
cblr-14237	611	35	benefits	benefit	NOUN
cblr-14237	611	36	correspond	correspond	VERB
cblr-14237	611	37	with	with	ADP
cblr-14237	611	38	statutory	statutory	ADJ
cblr-14237	611	39	rates	rate	NOUN
cblr-14237	611	40	to	to	PART
cblr-14237	611	41	produce	produce	VERB
cblr-14237	611	42	a	a	DET
cblr-14237	611	43	normatively	normatively	ADV
cblr-14237	611	44	desirable	desirable	ADJ
cblr-14237	611	45	structure	structure	NOUN
cblr-14237	611	46	of	of	ADP
cblr-14237	611	47	effective	effective	ADJ
cblr-14237	611	48	and	and	CCONJ
cblr-14237	611	49	marginal	marginal	ADJ
cblr-14237	611	50	rates	rate	NOUN
cblr-14237	611	51	.	.	PUNCT
cblr-14237	612	1	just	just	ADV
cblr-14237	612	2	as	as	ADP
cblr-14237	612	3	for	for	ADP
cblr-14237	612	4	universal	universal	ADJ
cblr-14237	612	5	application	application	NOUN
cblr-14237	612	6	,	,	PUNCT
cblr-14237	612	7	lawmakers	lawmaker	NOUN
cblr-14237	612	8	have	have	VERB
cblr-14237	612	9	two	two	NUM
cblr-14237	612	10	routes	route	NOUN
cblr-14237	612	11	to	to	PART
cblr-14237	612	12	achieve	achieve	VERB
cblr-14237	612	13	uniform	uniform	ADJ
cblr-14237	612	14	benefits	benefit	NOUN
cblr-14237	612	15	.	.	PUNCT
cblr-14237	613	1	one	one	NUM
cblr-14237	613	2	route	route	NOUN
cblr-14237	613	3	treats	treat	VERB
cblr-14237	613	4	differences	difference	NOUN
cblr-14237	613	5	in	in	ADP
cblr-14237	613	6	behavior	behavior	NOUN
cblr-14237	613	7	or	or	CCONJ
cblr-14237	613	8	status	status	NOUN
cblr-14237	613	9	as	as	ADP
cblr-14237	613	10	trivial	trivial	ADJ
cblr-14237	613	11	.	.	PUNCT
cblr-14237	614	1	the	the	DET
cblr-14237	614	2	child	child	NOUN
cblr-14237	614	3	and	and	CCONJ
cblr-14237	614	4	dependent	dependent	ADJ
cblr-14237	614	5	care	care	NOUN
cblr-14237	614	6	credit	credit	NOUN
cblr-14237	614	7	(	(	PUNCT
cblr-14237	614	8	cdcc	cdcc	ADJ
cblr-14237	614	9	)	)	PUNCT
cblr-14237	614	10	offers	offer	VERB
cblr-14237	614	11	an	an	DET
cblr-14237	614	12	example	example	NOUN
cblr-14237	614	13	.	.	PUNCT
cblr-14237	615	1	the	the	DET
cblr-14237	615	2	cdcc	cdcc	ADJ
cblr-14237	615	3	137	137	NUM
cblr-14237	615	4	these	these	DET
cblr-14237	615	5	benefits	benefit	NOUN
cblr-14237	615	6	might	might	AUX
cblr-14237	615	7	incorporate	incorporate	VERB
cblr-14237	615	8	an	an	DET
cblr-14237	615	9	offset	offset	NOUN
cblr-14237	615	10	for	for	ADP
cblr-14237	615	11	(	(	PUNCT
cblr-14237	615	12	untaxed	untaxed	ADJ
cblr-14237	615	13	)	)	PUNCT
cblr-14237	615	14	imputed	impute	VERB
cblr-14237	615	15	income	income	NOUN
cblr-14237	615	16	,	,	PUNCT
cblr-14237	615	17	which	which	PRON
cblr-14237	615	18	is	be	AUX
cblr-14237	615	19	greater	great	ADJ
cblr-14237	615	20	for	for	ADP
cblr-14237	615	21	taxpayers	taxpayer	NOUN
cblr-14237	615	22	who	who	PRON
cblr-14237	615	23	own	own	VERB
cblr-14237	615	24	their	their	PRON
cblr-14237	615	25	homes	home	NOUN
cblr-14237	615	26	debt	debt	NOUN
cblr-14237	615	27	-	-	PUNCT
cblr-14237	615	28	free	free	ADJ
cblr-14237	615	29	.	.	PUNCT
cblr-14237	616	1	138	138	NUM
cblr-14237	617	1	it	it	PRON
cblr-14237	617	2	is	be	AUX
cblr-14237	617	3	common	common	ADJ
cblr-14237	617	4	to	to	ADP
cblr-14237	617	5	group	group	NOUN
cblr-14237	617	6	taxpayers	taxpayer	NOUN
cblr-14237	617	7	for	for	ADP
cblr-14237	617	8	purposes	purpose	NOUN
cblr-14237	617	9	of	of	ADP
cblr-14237	617	10	distributional	distributional	ADJ
cblr-14237	617	11	or	or	CCONJ
cblr-14237	617	12	other	other	ADJ
cblr-14237	617	13	analysis	analysis	NOUN
cblr-14237	617	14	.	.	PUNCT
cblr-14237	618	1	see	see	VERB
cblr-14237	618	2	michael	michael	PROPN
cblr-14237	618	3	j.	j.	PROPN
cblr-14237	618	4	graetz	graetz	PROPN
cblr-14237	618	5	,	,	PUNCT
cblr-14237	618	6	paint	paint	NOUN
cblr-14237	618	7	-	-	PUNCT
cblr-14237	618	8	by	by	ADP
cblr-14237	618	9	-	-	PUNCT
cblr-14237	618	10	numbers	number	NOUN
cblr-14237	618	11	tax	tax	NOUN
cblr-14237	618	12	lawmaking	lawmaking	NOUN
cblr-14237	618	13	,	,	PUNCT
cblr-14237	618	14	95	95	NUM
cblr-14237	618	15	colum	colum	NOUN
cblr-14237	618	16	.	.	PUNCT
cblr-14237	619	1	l.	l.	PROPN
cblr-14237	619	2	rev	rev	PROPN
cblr-14237	619	3	.	.	PROPN
cblr-14237	619	4	609	609	NUM
cblr-14237	619	5	,	,	PUNCT
cblr-14237	619	6	640–41	640–41	NUM
cblr-14237	619	7	(	(	PUNCT
cblr-14237	619	8	1995	1995	NUM
cblr-14237	619	9	)	)	PUNCT
cblr-14237	619	10	.	.	PUNCT
cblr-14237	620	1	139	139	NUM
cblr-14237	620	2	under	under	ADP
cblr-14237	620	3	current	current	ADJ
cblr-14237	620	4	law	law	NOUN
cblr-14237	620	5	,	,	PUNCT
cblr-14237	620	6	age	age	NOUN
cblr-14237	620	7	and	and	CCONJ
cblr-14237	620	8	other	other	ADJ
cblr-14237	620	9	life	life	NOUN
cblr-14237	620	10	-	-	PUNCT
cblr-14237	620	11	cycle	cycle	NOUN
cblr-14237	620	12	factors	factor	NOUN
cblr-14237	620	13	are	be	AUX
cblr-14237	620	14	not	not	PART
cblr-14237	620	15	explicitly	explicitly	ADV
cblr-14237	620	16	factored	factor	VERB
cblr-14237	620	17	into	into	ADP
cblr-14237	620	18	the	the	DET
cblr-14237	620	19	rate	rate	NOUN
cblr-14237	620	20	structure	structure	NOUN
cblr-14237	620	21	.	.	PUNCT
cblr-14237	621	1	there	there	PRON
cblr-14237	621	2	are	be	VERB
cblr-14237	621	3	,	,	PUNCT
cblr-14237	621	4	however	however	ADV
cblr-14237	621	5	,	,	PUNCT
cblr-14237	621	6	compelling	compelling	ADJ
cblr-14237	621	7	reasons	reason	NOUN
cblr-14237	621	8	for	for	ADP
cblr-14237	621	9	doing	do	VERB
cblr-14237	621	10	so	so	ADV
cblr-14237	621	11	.	.	PUNCT
cblr-14237	622	1	see	see	VERB
cblr-14237	622	2	fennell	fennell	PROPN
cblr-14237	622	3	&	&	CCONJ
cblr-14237	622	4	stark	stark	PROPN
cblr-14237	622	5	,	,	PUNCT
cblr-14237	622	6	supra	supra	PROPN
cblr-14237	622	7	note	note	NOUN
cblr-14237	622	8	21	21	NUM
cblr-14237	622	9	,	,	PUNCT
cblr-14237	622	10	at	at	ADP
cblr-14237	622	11	2–3	2–3	NOUN
cblr-14237	622	12	.	.	NOUN
cblr-14237	622	13	654	654	NUM
cblr-14237	622	14	columbia	columbia	PROPN
cblr-14237	622	15	business	business	NOUN
cblr-14237	622	16	law	law	PROPN
cblr-14237	622	17	review	review	NOUN
cblr-14237	622	18	[	[	X
cblr-14237	622	19	vol	vol	NOUN
cblr-14237	622	20	.	.	PUNCT
cblr-14237	622	21	2024	2024	NUM
cblr-14237	622	22	provides	provide	VERB
cblr-14237	622	23	a	a	DET
cblr-14237	622	24	partially	partially	ADV
cblr-14237	622	25	refundable	refundable	ADJ
cblr-14237	622	26	credit	credit	NOUN
cblr-14237	622	27	equal	equal	ADJ
cblr-14237	622	28	to	to	ADP
cblr-14237	622	29	a	a	DET
cblr-14237	622	30	variable	variable	ADJ
cblr-14237	622	31	percentage	percentage	NOUN
cblr-14237	622	32	of	of	ADP
cblr-14237	622	33	the	the	DET
cblr-14237	622	34	costs	cost	NOUN
cblr-14237	622	35	of	of	ADP
cblr-14237	622	36	market	market	NOUN
cblr-14237	622	37	-	-	PUNCT
cblr-14237	622	38	based	base	VERB
cblr-14237	622	39	care	care	NOUN
cblr-14237	622	40	,	,	PUNCT
cblr-14237	622	41	up	up	ADP
cblr-14237	622	42	to	to	ADP
cblr-14237	622	43	a	a	DET
cblr-14237	622	44	fixed	fix	VERB
cblr-14237	622	45	dollar	dollar	NOUN
cblr-14237	622	46	amount.140	amount.140	ADV
cblr-14237	622	47	take	take	VERB
cblr-14237	622	48	a	a	DET
cblr-14237	622	49	two	two	NUM
cblr-14237	622	50	-	-	PUNCT
cblr-14237	622	51	earner	earner	NOUN
cblr-14237	622	52	household	household	NOUN
cblr-14237	622	53	with	with	ADP
cblr-14237	622	54	one	one	NUM
cblr-14237	622	55	child	child	NOUN
cblr-14237	622	56	that	that	PRON
cblr-14237	622	57	pays	pay	VERB
cblr-14237	622	58	$	$	SYM
cblr-14237	622	59	4,000	4,000	NUM
cblr-14237	622	60	for	for	ADP
cblr-14237	622	61	third	third	ADJ
cblr-14237	622	62	-	-	PUNCT
cblr-14237	622	63	party	party	NOUN
cblr-14237	622	64	childcare	childcare	NOUN
cblr-14237	622	65	in	in	ADP
cblr-14237	622	66	2024.141	2024.141	NUM
cblr-14237	622	67	under	under	ADP
cblr-14237	622	68	current	current	ADJ
cblr-14237	622	69	law	law	NOUN
cblr-14237	622	70	,	,	PUNCT
cblr-14237	622	71	$	$	SYM
cblr-14237	622	72	3,000	3,000	NUM
cblr-14237	622	73	of	of	ADP
cblr-14237	622	74	this	this	DET
cblr-14237	622	75	household	household	NOUN
cblr-14237	622	76	’s	’s	PART
cblr-14237	622	77	childcare	childcare	NOUN
cblr-14237	622	78	costs	cost	NOUN
cblr-14237	622	79	are	be	AUX
cblr-14237	622	80	creditable	creditable	ADJ
cblr-14237	622	81	at	at	ADP
cblr-14237	622	82	progressive	progressive	ADJ
cblr-14237	622	83	rates	rate	NOUN
cblr-14237	622	84	between	between	ADP
cblr-14237	622	85	20	20	NUM
cblr-14237	622	86	%	%	NOUN
cblr-14237	622	87	and	and	CCONJ
cblr-14237	622	88	35%.142	35%.142	NUM
cblr-14237	622	89	a	a	DET
cblr-14237	622	90	radical	radical	ADJ
cblr-14237	622	91	expansion	expansion	NOUN
cblr-14237	622	92	of	of	ADP
cblr-14237	622	93	the	the	DET
cblr-14237	622	94	cdcc	cdcc	NOUN
cblr-14237	622	95	could	could	AUX
cblr-14237	622	96	impute	impute	VERB
cblr-14237	622	97	creditable	creditable	ADJ
cblr-14237	622	98	costs	cost	NOUN
cblr-14237	622	99	to	to	ADP
cblr-14237	622	100	otherwise	otherwise	ADV
cblr-14237	622	101	-	-	PUNCT
cblr-14237	622	102	qualifying	qualify	VERB
cblr-14237	622	103	households	household	NOUN
cblr-14237	622	104	that	that	PRON
cblr-14237	622	105	do	do	AUX
cblr-14237	622	106	not	not	PART
cblr-14237	622	107	pay	pay	VERB
cblr-14237	622	108	for	for	ADP
cblr-14237	622	109	market	market	NOUN
cblr-14237	622	110	-	-	PUNCT
cblr-14237	622	111	based	base	VERB
cblr-14237	622	112	care	care	NOUN
cblr-14237	622	113	,	,	PUNCT
cblr-14237	622	114	or	or	CCONJ
cblr-14237	622	115	that	that	PRON
cblr-14237	622	116	pay	pay	VERB
cblr-14237	622	117	less	less	ADJ
cblr-14237	622	118	than	than	ADP
cblr-14237	622	119	the	the	DET
cblr-14237	622	120	maximum	maximum	ADJ
cblr-14237	622	121	creditable	creditable	ADJ
cblr-14237	622	122	costs	cost	NOUN
cblr-14237	622	123	for	for	ADP
cblr-14237	622	124	market	market	NOUN
cblr-14237	622	125	-	-	PUNCT
cblr-14237	622	126	based	base	VERB
cblr-14237	622	127	care.143	care.143	NOUN
cblr-14237	622	128	imagine	imagine	VERB
cblr-14237	622	129	a	a	DET
cblr-14237	622	130	twoearner	twoearner	ADJ
cblr-14237	622	131	household	household	NOUN
cblr-14237	622	132	that	that	PRON
cblr-14237	622	133	pays	pay	VERB
cblr-14237	622	134	$	$	SYM
cblr-14237	622	135	2,000	2,000	NUM
cblr-14237	622	136	for	for	ADP
cblr-14237	622	137	occasional	occasional	ADJ
cblr-14237	622	138	third	third	ADJ
cblr-14237	622	139	-	-	PUNCT
cblr-14237	622	140	party	party	NOUN
cblr-14237	622	141	childcare	childcare	NOUN
cblr-14237	622	142	(	(	PUNCT
cblr-14237	622	143	and	and	CCONJ
cblr-14237	622	144	perhaps	perhaps	ADV
cblr-14237	622	145	supplements	supplement	NOUN
cblr-14237	622	146	with	with	ADP
cblr-14237	622	147	family	family	NOUN
cblr-14237	622	148	care	care	NOUN
cblr-14237	622	149	)	)	PUNCT
cblr-14237	622	150	,	,	PUNCT
cblr-14237	622	151	and	and	CCONJ
cblr-14237	622	152	a	a	DET
cblr-14237	622	153	single	single	ADJ
cblr-14237	622	154	-	-	PUNCT
cblr-14237	622	155	earner	earner	NOUN
cblr-14237	622	156	household	household	NOUN
cblr-14237	622	157	with	with	ADP
cblr-14237	622	158	one	one	NUM
cblr-14237	622	159	child	child	NOUN
cblr-14237	622	160	,	,	PUNCT
cblr-14237	622	161	a	a	DET
cblr-14237	622	162	stay	stay	VERB
cblr-14237	622	163	-	-	PUNCT
cblr-14237	622	164	at	at	ADP
cblr-14237	622	165	-	-	PUNCT
cblr-14237	622	166	home	home	NOUN
cblr-14237	622	167	caregiver	caregiver	NOUN
cblr-14237	622	168	,	,	PUNCT
cblr-14237	622	169	and	and	CCONJ
cblr-14237	622	170	no	no	DET
cblr-14237	622	171	out	out	ADV
cblr-14237	622	172	-	-	PUNCT
cblr-14237	622	173	of	of	ADP
cblr-14237	622	174	-	-	PUNCT
cblr-14237	622	175	pocket	pocket	NOUN
cblr-14237	622	176	childcare	childcare	NOUN
cblr-14237	622	177	expenses.144	expenses.144	NOUN
cblr-14237	622	178	under	under	ADP
cblr-14237	622	179	a	a	DET
cblr-14237	622	180	radical	radical	ADJ
cblr-14237	622	181	expansion	expansion	NOUN
cblr-14237	622	182	of	of	ADP
cblr-14237	622	183	the	the	DET
cblr-14237	622	184	cdcc	cdcc	NOUN
cblr-14237	622	185	,	,	PUNCT
cblr-14237	622	186	both	both	PRON
cblr-14237	622	187	of	of	ADP
cblr-14237	622	188	these	these	DET
cblr-14237	622	189	households	household	NOUN
cblr-14237	622	190	could	could	AUX
cblr-14237	622	191	claim	claim	VERB
cblr-14237	622	192	$	$	SYM
cblr-14237	622	193	2,000	2,000	NUM
cblr-14237	622	194	in	in	ADP
cblr-14237	622	195	creditable	creditable	ADJ
cblr-14237	622	196	costs.145	costs.145	NOUN
cblr-14237	622	197	the	the	DET
cblr-14237	622	198	cdcc	cdcc	NOUN
cblr-14237	622	199	transforms	transform	VERB
cblr-14237	622	200	from	from	ADP
cblr-14237	622	201	a	a	DET
cblr-14237	622	202	rebate	rebate	NOUN
cblr-14237	622	203	for	for	ADP
cblr-14237	622	204	the	the	DET
cblr-14237	622	205	costs	cost	NOUN
cblr-14237	622	206	of	of	ADP
cblr-14237	622	207	market	market	NOUN
cblr-14237	622	208	-	-	PUNCT
cblr-14237	622	209	based	base	VERB
cblr-14237	622	210	care	care	NOUN
cblr-14237	622	211	to	to	ADP
cblr-14237	622	212	an	an	DET
cblr-14237	622	213	across	across	ADP
cblr-14237	622	214	-	-	PUNCT
cblr-14237	622	215	the	the	DET
cblr-14237	622	216	140	140	NUM
cblr-14237	622	217	see	see	NOUN
cblr-14237	622	218	i.r.c	i.r.c	NOUN
cblr-14237	622	219	.	.	PUNCT
cblr-14237	623	1	§	§	PROPN
cblr-14237	623	2	21	21	NUM
cblr-14237	623	3	.	.	PUNCT
cblr-14237	624	1	the	the	DET
cblr-14237	624	2	american	american	PROPN
cblr-14237	624	3	rescue	rescue	PROPN
cblr-14237	624	4	plan	plan	PROPN
cblr-14237	624	5	act	act	NOUN
cblr-14237	624	6	of	of	ADP
cblr-14237	624	7	2021	2021	NUM
cblr-14237	624	8	significantly	significantly	ADV
cblr-14237	624	9	expanded	expand	VERB
cblr-14237	624	10	the	the	DET
cblr-14237	624	11	cdcc	cdcc	NOUN
cblr-14237	624	12	for	for	ADP
cblr-14237	624	13	2021	2021	NUM
cblr-14237	624	14	only	only	ADV
cblr-14237	624	15	,	,	PUNCT
cblr-14237	624	16	pub	pub	NOUN
cblr-14237	624	17	.	.	PUNCT
cblr-14237	625	1	l.	l.	PROPN
cblr-14237	625	2	no	no	INTJ
cblr-14237	625	3	.	.	PROPN
cblr-14237	626	1	117	117	NUM
cblr-14237	626	2	-	-	SYM
cblr-14237	626	3	2	2	NUM
cblr-14237	626	4	,	,	PUNCT
cblr-14237	626	5	§	§	PROPN
cblr-14237	626	6	9631	9631	NUM
cblr-14237	626	7	,	,	PUNCT
cblr-14237	626	8	135	135	NUM
cblr-14237	626	9	stat	stat	NOUN
cblr-14237	626	10	.	.	PUNCT
cblr-14237	627	1	4	4	NUM
cblr-14237	627	2	,	,	PUNCT
cblr-14237	627	3	159–61	159–61	NUM
cblr-14237	627	4	(	(	PUNCT
cblr-14237	627	5	2021	2021	NUM
cblr-14237	627	6	)	)	PUNCT
cblr-14237	627	7	,	,	PUNCT
cblr-14237	627	8	and	and	CCONJ
cblr-14237	627	9	subsequent	subsequent	ADJ
cblr-14237	627	10	legislative	legislative	ADJ
cblr-14237	627	11	proposals	proposal	NOUN
cblr-14237	627	12	would	would	AUX
cblr-14237	627	13	increase	increase	VERB
cblr-14237	627	14	and	and	CCONJ
cblr-14237	627	15	modify	modify	VERB
cblr-14237	627	16	the	the	DET
cblr-14237	627	17	cdcc	cdcc	NOUN
cblr-14237	627	18	.	.	PUNCT
cblr-14237	628	1	see	see	VERB
cblr-14237	628	2	margot	margot	PROPN
cblr-14237	628	3	crandall	crandall	PROPN
cblr-14237	628	4	-	-	PUNCT
cblr-14237	628	5	hollick	hollick	PROPN
cblr-14237	628	6	,	,	PUNCT
cblr-14237	628	7	more	more	ADJ
cblr-14237	628	8	can	can	AUX
cblr-14237	628	9	be	be	AUX
cblr-14237	628	10	done	do	VERB
cblr-14237	628	11	to	to	PART
cblr-14237	628	12	improve	improve	VERB
cblr-14237	628	13	the	the	DET
cblr-14237	628	14	child	child	NOUN
cblr-14237	628	15	and	and	CCONJ
cblr-14237	628	16	dependent	dependent	ADJ
cblr-14237	628	17	care	care	NOUN
cblr-14237	628	18	credit	credit	NOUN
cblr-14237	628	19	,	,	PUNCT
cblr-14237	628	20	tax	tax	NOUN
cblr-14237	628	21	pol’y	pol’y	NOUN
cblr-14237	628	22	ctr	ctr	PROPN
cblr-14237	628	23	.	.	PUNCT
cblr-14237	629	1	(	(	PUNCT
cblr-14237	629	2	sept	sept	PROPN
cblr-14237	629	3	.	.	PROPN
cblr-14237	629	4	4	4	NUM
cblr-14237	629	5	,	,	PUNCT
cblr-14237	629	6	2024	2024	NUM
cblr-14237	629	7	)	)	PUNCT
cblr-14237	629	8	(	(	PUNCT
cblr-14237	629	9	describing	describe	VERB
cblr-14237	629	10	a	a	DET
cblr-14237	629	11	bipartisan	bipartisan	ADJ
cblr-14237	629	12	proposal	proposal	NOUN
cblr-14237	629	13	to	to	PART
cblr-14237	629	14	expand	expand	VERB
cblr-14237	629	15	the	the	DET
cblr-14237	629	16	cdcc	cdcc	NOUN
cblr-14237	629	17	)	)	PUNCT
cblr-14237	629	18	,	,	PUNCT
cblr-14237	629	19	https://taxpolicycenter.org/taxvox/more-can-be-done-improve-child-anddependent-care-credit	https://taxpolicycenter.org/taxvox/more-can-be-done-improve-child-anddependent-care-credit	NOUN
cblr-14237	630	1	[	[	X
cblr-14237	630	2	https://perma.cc/qvp4-fefl	https://perma.cc/qvp4-fefl	X
cblr-14237	630	3	]	]	PUNCT
cblr-14237	630	4	.	.	PUNCT
cblr-14237	631	1	this	this	DET
cblr-14237	631	2	discussion	discussion	NOUN
cblr-14237	631	3	of	of	ADP
cblr-14237	631	4	§	§	PROPN
cblr-14237	631	5	21	21	NUM
cblr-14237	631	6	ignores	ignore	VERB
cblr-14237	631	7	coordination	coordination	NOUN
cblr-14237	631	8	rules	rule	NOUN
cblr-14237	631	9	with	with	ADP
cblr-14237	631	10	employer	employer	NOUN
cblr-14237	631	11	-	-	PUNCT
cblr-14237	631	12	provided	provide	VERB
cblr-14237	631	13	dependent	dependent	ADJ
cblr-14237	631	14	care	care	NOUN
cblr-14237	631	15	assistance	assistance	NOUN
cblr-14237	631	16	programs	program	NOUN
cblr-14237	631	17	.	.	PUNCT
cblr-14237	632	1	see	see	VERB
cblr-14237	632	2	i.r.c	i.r.c	NOUN
cblr-14237	632	3	.	.	PUNCT
cblr-14237	633	1	§	§	PROPN
cblr-14237	633	2	§	§	PROPN
cblr-14237	633	3	21(c	21(c	NUM
cblr-14237	633	4	)	)	PUNCT
cblr-14237	633	5	,	,	PUNCT
cblr-14237	633	6	129	129	NUM
cblr-14237	633	7	.	.	PUNCT
cblr-14237	633	8	141	141	NUM
cblr-14237	634	1	this	this	DET
cblr-14237	634	2	analysis	analysis	NOUN
cblr-14237	634	3	assumes	assume	VERB
cblr-14237	634	4	that	that	SCONJ
cblr-14237	634	5	these	these	DET
cblr-14237	634	6	expenses	expense	NOUN
cblr-14237	634	7	otherwise	otherwise	ADV
cblr-14237	634	8	qualify	qualify	VERB
cblr-14237	634	9	for	for	ADP
cblr-14237	634	10	§	§	PROPN
cblr-14237	634	11	21	21	NUM
cblr-14237	634	12	.	.	PUNCT
cblr-14237	634	13	142	142	NUM
cblr-14237	634	14	i.r.c	i.r.c	NOUN
cblr-14237	634	15	.	.	PUNCT
cblr-14237	635	1	§	§	PROPN
cblr-14237	635	2	21(a)(2	21(a)(2	NUM
cblr-14237	635	3	)	)	PUNCT
cblr-14237	635	4	.	.	PUNCT
cblr-14237	636	1	the	the	DET
cblr-14237	636	2	creditable	creditable	ADJ
cblr-14237	636	3	rate	rate	NOUN
cblr-14237	636	4	declines	decline	VERB
cblr-14237	636	5	as	as	ADP
cblr-14237	636	6	household	household	NOUN
cblr-14237	636	7	income	income	NOUN
cblr-14237	636	8	increases	increase	NOUN
cblr-14237	636	9	.	.	PUNCT
cblr-14237	637	1	a	a	DET
cblr-14237	637	2	portion	portion	NOUN
cblr-14237	637	3	of	of	ADP
cblr-14237	637	4	the	the	DET
cblr-14237	637	5	cdcc	cdcc	NOUN
cblr-14237	637	6	is	be	AUX
cblr-14237	637	7	refundable	refundable	ADJ
cblr-14237	637	8	;	;	PUNCT
cblr-14237	637	9	in	in	ADP
cblr-14237	637	10	2024	2024	NUM
cblr-14237	637	11	,	,	PUNCT
cblr-14237	637	12	this	this	DET
cblr-14237	637	13	amount	amount	NOUN
cblr-14237	637	14	was	be	AUX
cblr-14237	637	15	$	$	SYM
cblr-14237	637	16	1,700	1,700	NUM
cblr-14237	637	17	.	.	PUNCT
cblr-14237	638	1	rev	rev	PROPN
cblr-14237	638	2	.	.	PROPN
cblr-14237	638	3	proc	proc	PROPN
cblr-14237	638	4	.	.	PUNCT
cblr-14237	639	1	2023	2023	NUM
cblr-14237	639	2	-	-	SYM
cblr-14237	639	3	34	34	NUM
cblr-14237	639	4	,	,	PUNCT
cblr-14237	639	5	§	§	NOUN
cblr-14237	639	6	3.05	3.05	NUM
cblr-14237	639	7	,	,	PUNCT
cblr-14237	639	8	2023	2023	NUM
cblr-14237	639	9	-	-	SYM
cblr-14237	639	10	48	48	NUM
cblr-14237	639	11	i.r.b	i.r.b	NOUN
cblr-14237	639	12	.	.	PUNCT
cblr-14237	640	1	1287	1287	NUM
cblr-14237	640	2	,	,	PUNCT
cblr-14237	640	3	1291	1291	NUM
cblr-14237	640	4	.	.	PUNCT
cblr-14237	641	1	143	143	NUM
cblr-14237	641	2	this	this	DET
cblr-14237	641	3	radical	radical	ADJ
cblr-14237	641	4	expansion	expansion	NOUN
cblr-14237	641	5	treats	treat	VERB
cblr-14237	641	6	household	household	NOUN
cblr-14237	641	7	size	size	NOUN
cblr-14237	641	8	as	as	ADP
cblr-14237	641	9	a	a	DET
cblr-14237	641	10	component	component	NOUN
cblr-14237	641	11	of	of	ADP
cblr-14237	641	12	the	the	DET
cblr-14237	641	13	normative	normative	ADJ
cblr-14237	641	14	rate	rate	NOUN
cblr-14237	641	15	structure	structure	NOUN
cblr-14237	641	16	,	,	PUNCT
cblr-14237	641	17	rather	rather	ADV
cblr-14237	641	18	than	than	ADP
cblr-14237	641	19	as	as	ADP
cblr-14237	641	20	a	a	DET
cblr-14237	641	21	special	special	ADJ
cblr-14237	641	22	adjustment	adjustment	NOUN
cblr-14237	641	23	to	to	ADP
cblr-14237	641	24	a	a	DET
cblr-14237	641	25	normative	normative	ADJ
cblr-14237	641	26	tax	tax	NOUN
cblr-14237	641	27	base	base	NOUN
cblr-14237	641	28	.	.	PUNCT
cblr-14237	642	1	but	but	CCONJ
cblr-14237	642	2	see	see	VERB
cblr-14237	642	3	off	off	ADP
cblr-14237	642	4	.	.	PUNCT
cblr-14237	643	1	of	of	ADP
cblr-14237	643	2	tax	tax	NOUN
cblr-14237	643	3	analysis	analysis	NOUN
cblr-14237	643	4	,	,	PUNCT
cblr-14237	643	5	supra	supra	PROPN
cblr-14237	643	6	note	note	NOUN
cblr-14237	643	7	6	6	NUM
cblr-14237	643	8	,	,	PUNCT
cblr-14237	643	9	at	at	ADP
cblr-14237	643	10	19	19	NUM
cblr-14237	643	11	;	;	PUNCT
cblr-14237	643	12	staff	staff	NOUN
cblr-14237	643	13	of	of	ADP
cblr-14237	643	14	joint	joint	ADJ
cblr-14237	643	15	comm	comm	NOUN
cblr-14237	643	16	.	.	PUNCT
cblr-14237	644	1	on	on	ADP
cblr-14237	644	2	tax’n	tax’n	NUM
cblr-14237	644	3	,	,	PUNCT
cblr-14237	644	4	supra	supra	PROPN
cblr-14237	644	5	note	note	PROPN
cblr-14237	644	6	26	26	NUM
cblr-14237	644	7	,	,	PUNCT
cblr-14237	644	8	at	at	ADP
cblr-14237	644	9	4	4	NUM
cblr-14237	644	10	(	(	PUNCT
cblr-14237	644	11	each	each	PRON
cblr-14237	644	12	taking	take	VERB
cblr-14237	644	13	the	the	DET
cblr-14237	644	14	opposite	opposite	ADJ
cblr-14237	644	15	position	position	NOUN
cblr-14237	644	16	for	for	ADP
cblr-14237	644	17	purposes	purpose	NOUN
cblr-14237	644	18	of	of	ADP
cblr-14237	644	19	constructing	construct	VERB
cblr-14237	644	20	a	a	DET
cblr-14237	644	21	normative	normative	ADJ
cblr-14237	644	22	baseline	baseline	NOUN
cblr-14237	644	23	against	against	ADP
cblr-14237	644	24	which	which	PRON
cblr-14237	644	25	to	to	PART
cblr-14237	644	26	measure	measure	VERB
cblr-14237	644	27	tax	tax	NOUN
cblr-14237	644	28	expenditures	expenditure	NOUN
cblr-14237	644	29	)	)	PUNCT
cblr-14237	644	30	.	.	PUNCT
cblr-14237	645	1	144	144	NUM
cblr-14237	645	2	bipartisan	bipartisan	ADJ
cblr-14237	645	3	proposals	proposal	NOUN
cblr-14237	645	4	for	for	ADP
cblr-14237	645	5	expanded	expand	VERB
cblr-14237	645	6	“	"	PUNCT
cblr-14237	645	7	caregiver	caregiver	NOUN
cblr-14237	645	8	”	"	PUNCT
cblr-14237	645	9	tax	tax	NOUN
cblr-14237	645	10	benefits	benefit	NOUN
cblr-14237	645	11	essentially	essentially	ADV
cblr-14237	645	12	operate	operate	VERB
cblr-14237	645	13	under	under	ADP
cblr-14237	645	14	the	the	DET
cblr-14237	645	15	principles	principle	NOUN
cblr-14237	645	16	of	of	ADP
cblr-14237	645	17	radical	radical	ADJ
cblr-14237	645	18	expansion	expansion	NOUN
cblr-14237	645	19	.	.	PUNCT
cblr-14237	646	1	see	see	VERB
cblr-14237	646	2	,	,	PUNCT
cblr-14237	646	3	e.g.	e.g.	ADV
cblr-14237	646	4	,	,	PUNCT
cblr-14237	646	5	credit	credit	NOUN
cblr-14237	646	6	for	for	ADP
cblr-14237	646	7	caring	caring	ADJ
cblr-14237	646	8	act	act	NOUN
cblr-14237	646	9	of	of	ADP
cblr-14237	646	10	2024	2024	NUM
cblr-14237	646	11	,	,	PUNCT
cblr-14237	646	12	h.r	h.r	PROPN
cblr-14237	646	13	.	.	PROPN
cblr-14237	646	14	7165	7165	NUM
cblr-14237	646	15	,	,	PUNCT
cblr-14237	646	16	118th	118th	ADJ
cblr-14237	646	17	cong	cong	NOUN
cblr-14237	646	18	.	.	PUNCT
cblr-14237	647	1	§	§	PROPN
cblr-14237	647	2	2	2	NUM
cblr-14237	647	3	(	(	PUNCT
cblr-14237	647	4	2024	2024	NUM
cblr-14237	647	5	)	)	PUNCT
cblr-14237	647	6	.	.	PUNCT
cblr-14237	648	1	145	145	NUM
cblr-14237	648	2	of	of	ADP
cblr-14237	648	3	course	course	NOUN
cblr-14237	648	4	,	,	PUNCT
cblr-14237	648	5	these	these	DET
cblr-14237	648	6	households	household	NOUN
cblr-14237	648	7	might	might	AUX
cblr-14237	648	8	not	not	PART
cblr-14237	648	9	receive	receive	VERB
cblr-14237	648	10	the	the	DET
cblr-14237	648	11	same	same	ADJ
cblr-14237	648	12	credit	credit	NOUN
cblr-14237	648	13	.	.	PUNCT
cblr-14237	649	1	no	no	INTJ
cblr-14237	649	2	.	.	NOUN
cblr-14237	649	3	2	2	NUM
cblr-14237	649	4	]	]	PUNCT
cblr-14237	649	5	transforming	transform	VERB
cblr-14237	649	6	tax	tax	NOUN
cblr-14237	649	7	expenditures	expenditure	NOUN
cblr-14237	649	8	655	655	NUM
cblr-14237	649	9	board	board	NOUN
cblr-14237	649	10	rate	rate	NOUN
cblr-14237	649	11	adjustment	adjustment	NOUN
cblr-14237	649	12	based	base	VERB
cblr-14237	649	13	on	on	ADP
cblr-14237	649	14	family	family	NOUN
cblr-14237	649	15	size	size	NOUN
cblr-14237	649	16	and	and	CCONJ
cblr-14237	649	17	structure,146	structure,146	VERB
cblr-14237	649	18	not	not	PART
cblr-14237	649	19	unlike	unlike	ADP
cblr-14237	649	20	the	the	DET
cblr-14237	649	21	ctc147	ctc147	NOUN
cblr-14237	649	22	or	or	CCONJ
cblr-14237	649	23	the	the	DET
cblr-14237	649	24	currently	currently	ADV
cblr-14237	649	25	suspended	suspend	VERB
cblr-14237	649	26	personal	personal	ADJ
cblr-14237	649	27	exemption.148	exemption.148	NOUN
cblr-14237	649	28	indeed	indeed	ADV
cblr-14237	649	29	,	,	PUNCT
cblr-14237	649	30	this	this	DET
cblr-14237	649	31	example	example	NOUN
cblr-14237	649	32	emphasizes	emphasize	VERB
cblr-14237	649	33	how	how	SCONJ
cblr-14237	649	34	the	the	DET
cblr-14237	649	35	idea	idea	NOUN
cblr-14237	649	36	of	of	ADP
cblr-14237	649	37	radical	radical	ADJ
cblr-14237	649	38	expansion	expansion	NOUN
cblr-14237	649	39	reframes	reframe	VERB
cblr-14237	649	40	policy	policy	NOUN
cblr-14237	649	41	changes	change	NOUN
cblr-14237	649	42	within	within	ADP
cblr-14237	649	43	the	the	DET
cblr-14237	649	44	tax	tax	NOUN
cblr-14237	649	45	expenditure	expenditure	NOUN
cblr-14237	649	46	space	space	NOUN
cblr-14237	649	47	.	.	PUNCT
cblr-14237	650	1	uniform	uniform	ADJ
cblr-14237	650	2	benefits	benefit	NOUN
cblr-14237	650	3	also	also	ADV
cblr-14237	650	4	may	may	AUX
cblr-14237	650	5	have	have	VERB
cblr-14237	650	6	a	a	DET
cblr-14237	650	7	substantive	substantive	ADJ
cblr-14237	650	8	tether	tether	NOUN
cblr-14237	650	9	.	.	PUNCT
cblr-14237	651	1	revisit	revisit	VERB
cblr-14237	651	2	the	the	DET
cblr-14237	651	3	example	example	NOUN
cblr-14237	651	4	of	of	ADP
cblr-14237	651	5	radical	radical	ADJ
cblr-14237	651	6	expansion	expansion	NOUN
cblr-14237	651	7	of	of	ADP
cblr-14237	651	8	the	the	DET
cblr-14237	651	9	hmid	hmid	NOUN
cblr-14237	651	10	,	,	PUNCT
cblr-14237	651	11	in	in	ADP
cblr-14237	651	12	which	which	PRON
cblr-14237	651	13	universal	universal	ADJ
cblr-14237	651	14	application	application	NOUN
cblr-14237	651	15	implies	imply	VERB
cblr-14237	651	16	a	a	DET
cblr-14237	651	17	basic	basic	ADJ
cblr-14237	651	18	housing	housing	NOUN
cblr-14237	651	19	tax	tax	NOUN
cblr-14237	651	20	benefit	benefit	NOUN
cblr-14237	651	21	for	for	ADP
cblr-14237	651	22	all	all	DET
cblr-14237	651	23	households	household	NOUN
cblr-14237	651	24	.	.	PUNCT
cblr-14237	652	1	a	a	DET
cblr-14237	652	2	fixed	fix	VERB
cblr-14237	652	3	-	-	PUNCT
cblr-14237	652	4	dollar	dollar	NOUN
cblr-14237	652	5	deduction	deduction	NOUN
cblr-14237	652	6	—	—	PUNCT
cblr-14237	652	7	say	say	INTJ
cblr-14237	652	8	,	,	PUNCT
cblr-14237	652	9	$	$	SYM
cblr-14237	652	10	6,000	6,000	NUM
cblr-14237	652	11	annually	annually	ADV
cblr-14237	652	12	for	for	ADP
cblr-14237	652	13	each	each	DET
cblr-14237	652	14	household	household	NOUN
cblr-14237	652	15	—	—	PUNCT
cblr-14237	652	16	would	would	AUX
cblr-14237	652	17	decouple	decouple	VERB
cblr-14237	652	18	this	this	DET
cblr-14237	652	19	benefit	benefit	NOUN
cblr-14237	652	20	from	from	ADP
cblr-14237	652	21	taxpayers	taxpayer	NOUN
cblr-14237	652	22	’	’	PART
cblr-14237	652	23	actual	actual	ADJ
cblr-14237	652	24	housing	housing	NOUN
cblr-14237	652	25	costs	cost	NOUN
cblr-14237	652	26	and	and	CCONJ
cblr-14237	652	27	fully	fully	ADV
cblr-14237	652	28	excise	excise	VERB
cblr-14237	652	29	the	the	DET
cblr-14237	652	30	hmid	hmid	NOUN
cblr-14237	652	31	from	from	ADP
cblr-14237	652	32	the	the	DET
cblr-14237	652	33	tax	tax	NOUN
cblr-14237	652	34	base.149	base.149	NOUN
cblr-14237	652	35	alternatively	alternatively	ADV
cblr-14237	652	36	,	,	PUNCT
cblr-14237	652	37	a	a	DET
cblr-14237	652	38	variabledollar	variabledollar	ADJ
cblr-14237	652	39	tax	tax	NOUN
cblr-14237	652	40	benefit	benefit	NOUN
cblr-14237	652	41	also	also	ADV
cblr-14237	652	42	might	might	AUX
cblr-14237	652	43	have	have	VERB
cblr-14237	652	44	advantages	advantage	NOUN
cblr-14237	652	45	.	.	PUNCT
cblr-14237	653	1	because	because	SCONJ
cblr-14237	653	2	housing	housing	NOUN
cblr-14237	653	3	costs	cost	NOUN
cblr-14237	653	4	vary	vary	VERB
cblr-14237	653	5	systemically	systemically	ADV
cblr-14237	653	6	across	across	ADP
cblr-14237	653	7	geographic	geographic	ADJ
cblr-14237	653	8	regions	region	NOUN
cblr-14237	653	9	and	and	CCONJ
cblr-14237	653	10	the	the	DET
cblr-14237	653	11	urban	urban	ADJ
cblr-14237	653	12	-	-	PUNCT
cblr-14237	653	13	suburban	suburban	ADJ
cblr-14237	653	14	-	-	PUNCT
cblr-14237	653	15	rural	rural	ADJ
cblr-14237	653	16	divide	divide	NOUN
cblr-14237	653	17	,	,	PUNCT
cblr-14237	653	18	a	a	DET
cblr-14237	653	19	deduction	deduction	NOUN
cblr-14237	653	20	based	base	VERB
cblr-14237	653	21	on	on	ADP
cblr-14237	653	22	actual	actual	ADJ
cblr-14237	653	23	housing	housing	NOUN
cblr-14237	653	24	-	-	PUNCT
cblr-14237	653	25	related	relate	VERB
cblr-14237	653	26	outlays	outlay	NOUN
cblr-14237	653	27	might	might	AUX
cblr-14237	653	28	improve	improve	VERB
cblr-14237	653	29	equity	equity	NOUN
cblr-14237	653	30	(	(	PUNCT
cblr-14237	653	31	by	by	ADP
cblr-14237	653	32	taxing	tax	VERB
cblr-14237	653	33	individuals	individual	NOUN
cblr-14237	653	34	on	on	ADP
cblr-14237	653	35	something	something	PRON
cblr-14237	653	36	closer	close	ADJ
cblr-14237	653	37	to	to	ADP
cblr-14237	653	38	their	their	PRON
cblr-14237	653	39	real	real	ADJ
cblr-14237	653	40	economic	economic	ADJ
cblr-14237	653	41	income	income	NOUN
cblr-14237	653	42	)	)	PUNCT
cblr-14237	653	43	and	and	CCONJ
cblr-14237	653	44	efficiency	efficiency	NOUN
cblr-14237	653	45	(	(	PUNCT
cblr-14237	653	46	by	by	ADP
cblr-14237	653	47	making	make	VERB
cblr-14237	653	48	individuals	individual	NOUN
cblr-14237	653	49	indifferent	indifferent	ADJ
cblr-14237	653	50	to	to	ADP
cblr-14237	653	51	geography	geography	NOUN
cblr-14237	653	52	for	for	ADP
cblr-14237	653	53	tax	tax	NOUN
cblr-14237	653	54	purposes).150	purposes).150	PROPN
cblr-14237	653	55	but	but	CCONJ
cblr-14237	653	56	households	household	NOUN
cblr-14237	653	57	’	'	PUNCT
cblr-14237	653	58	housing	housing	NOUN
cblr-14237	653	59	costs	cost	NOUN
cblr-14237	653	60	also	also	ADV
cblr-14237	653	61	depend	depend	VERB
cblr-14237	653	62	on	on	ADP
cblr-14237	653	63	taxpayers	taxpayer	NOUN
cblr-14237	653	64	’	’	PART
cblr-14237	653	65	tastes	taste	NOUN
cblr-14237	653	66	and	and	CCONJ
cblr-14237	653	67	means	mean	NOUN
cblr-14237	653	68	—	—	PUNCT
cblr-14237	653	69	consumption	consumption	NOUN
cblr-14237	653	70	preferences	preference	NOUN
cblr-14237	653	71	and	and	CCONJ
cblr-14237	653	72	income	income	NOUN
cblr-14237	653	73	constraints	constraint	NOUN
cblr-14237	653	74	that	that	SCONJ
cblr-14237	653	75	the	the	DET
cblr-14237	653	76	tax	tax	NOUN
cblr-14237	653	77	system	system	NOUN
cblr-14237	653	78	should	should	AUX
cblr-14237	653	79	take	take	VERB
cblr-14237	653	80	into	into	ADP
cblr-14237	653	81	account	account	NOUN
cblr-14237	653	82	.	.	PUNCT
cblr-14237	654	1	for	for	ADP
cblr-14237	654	2	this	this	DET
cblr-14237	654	3	reason	reason	NOUN
cblr-14237	654	4	,	,	PUNCT
cblr-14237	654	5	the	the	DET
cblr-14237	654	6	uniformity	uniformity	NOUN
cblr-14237	654	7	criterion	criterion	NOUN
cblr-14237	654	8	may	may	AUX
cblr-14237	654	9	require	require	VERB
cblr-14237	654	10	numeric	numeric	ADJ
cblr-14237	654	11	caps	cap	NOUN
cblr-14237	654	12	,	,	PUNCT
cblr-14237	654	13	floors	floor	NOUN
cblr-14237	654	14	,	,	PUNCT
cblr-14237	654	15	or	or	CCONJ
cblr-14237	654	16	phaseouts	phaseout	NOUN
cblr-14237	654	17	(	(	PUNCT
cblr-14237	654	18	or	or	CCONJ
cblr-14237	654	19	146	146	NUM
cblr-14237	654	20	even	even	ADV
cblr-14237	654	21	though	though	SCONJ
cblr-14237	654	22	structured	structure	VERB
cblr-14237	654	23	as	as	ADP
cblr-14237	654	24	a	a	DET
cblr-14237	654	25	refundable	refundable	ADJ
cblr-14237	654	26	credit	credit	NOUN
cblr-14237	654	27	,	,	PUNCT
cblr-14237	654	28	the	the	DET
cblr-14237	654	29	cdcc	cdcc	NOUN
cblr-14237	654	30	can	can	AUX
cblr-14237	654	31	be	be	AUX
cblr-14237	654	32	viewed	view	VERB
cblr-14237	654	33	as	as	ADP
cblr-14237	654	34	an	an	DET
cblr-14237	654	35	adjustment	adjustment	NOUN
cblr-14237	654	36	to	to	ADP
cblr-14237	654	37	the	the	DET
cblr-14237	654	38	tax	tax	NOUN
cblr-14237	654	39	base	base	NOUN
cblr-14237	654	40	—	—	PUNCT
cblr-14237	654	41	a	a	DET
cblr-14237	654	42	partial	partial	ADJ
cblr-14237	654	43	exclusion	exclusion	NOUN
cblr-14237	654	44	for	for	ADP
cblr-14237	654	45	childcare	childcare	NOUN
cblr-14237	654	46	costs	cost	NOUN
cblr-14237	654	47	.	.	PUNCT
cblr-14237	655	1	this	this	DET
cblr-14237	655	2	adjustment	adjustment	NOUN
cblr-14237	655	3	may	may	AUX
cblr-14237	655	4	exceed	exceed	VERB
cblr-14237	655	5	filers	filer	NOUN
cblr-14237	655	6	’	'	PUNCT
cblr-14237	655	7	total	total	ADJ
cblr-14237	655	8	costs	cost	NOUN
cblr-14237	655	9	from	from	ADP
cblr-14237	655	10	childcare	childcare	NOUN
cblr-14237	655	11	,	,	PUNCT
cblr-14237	655	12	although	although	SCONJ
cblr-14237	655	13	the	the	DET
cblr-14237	655	14	credit	credit	NOUN
cblr-14237	655	15	’s	’s	PART
cblr-14237	655	16	limitations	limitation	NOUN
cblr-14237	655	17	are	be	AUX
cblr-14237	655	18	much	much	ADV
cblr-14237	655	19	lower	low	ADJ
cblr-14237	655	20	than	than	ADP
cblr-14237	655	21	average	average	ADJ
cblr-14237	655	22	costs	cost	NOUN
cblr-14237	655	23	of	of	ADP
cblr-14237	655	24	full	full	ADJ
cblr-14237	655	25	or	or	CCONJ
cblr-14237	655	26	part	part	ADJ
cblr-14237	655	27	-	-	PUNCT
cblr-14237	655	28	time	time	NOUN
cblr-14237	655	29	childcare	childcare	NOUN
cblr-14237	655	30	.	.	PUNCT
cblr-14237	656	1	see	see	VERB
cblr-14237	656	2	adam	adam	PROPN
cblr-14237	656	3	grundy	grundy	PROPN
cblr-14237	656	4	,	,	PUNCT
cblr-14237	656	5	estimated	estimate	VERB
cblr-14237	656	6	revenue	revenue	NOUN
cblr-14237	656	7	for	for	ADP
cblr-14237	656	8	child	child	NOUN
cblr-14237	656	9	day	day	NOUN
cblr-14237	656	10	care	care	NOUN
cblr-14237	656	11	services	service	NOUN
cblr-14237	656	12	climbed	climb	VERB
cblr-14237	656	13	as	as	SCONJ
cblr-14237	656	14	child	child	NOUN
cblr-14237	656	15	care	care	NOUN
cblr-14237	656	16	options	option	NOUN
cblr-14237	656	17	declined	decline	VERB
cblr-14237	656	18	in	in	ADP
cblr-14237	656	19	2021	2021	NUM
cblr-14237	656	20	,	,	PUNCT
cblr-14237	656	21	u.s	u.s	PROPN
cblr-14237	656	22	.	.	PROPN
cblr-14237	656	23	census	census	PROPN
cblr-14237	656	24	bureau	bureau	PROPN
cblr-14237	656	25	(	(	PUNCT
cblr-14237	656	26	jan	jan	PROPN
cblr-14237	656	27	.	.	PROPN
cblr-14237	656	28	9	9	NUM
cblr-14237	656	29	,	,	PUNCT
cblr-14237	656	30	2024	2024	NUM
cblr-14237	656	31	)	)	PUNCT
cblr-14237	656	32	(	(	PUNCT
cblr-14237	656	33	finding	find	VERB
cblr-14237	656	34	that	that	SCONJ
cblr-14237	656	35	states	state	NOUN
cblr-14237	656	36	’	'	PUNCT
cblr-14237	656	37	average	average	ADJ
cblr-14237	656	38	childcare	childcare	NOUN
cblr-14237	656	39	costs	cost	NOUN
cblr-14237	656	40	ranged	range	VERB
cblr-14237	656	41	from	from	ADP
cblr-14237	656	42	$	$	SYM
cblr-14237	656	43	4,810	4,810	NUM
cblr-14237	656	44	to	to	PART
cblr-14237	656	45	$	$	SYM
cblr-14237	656	46	15,417	15,417	NUM
cblr-14237	656	47	annually	annually	ADV
cblr-14237	656	48	)	)	PUNCT
cblr-14237	656	49	,	,	PUNCT
cblr-14237	656	50	https://www.census.gov/library/stories/2024/01/rising-child-care-cost.html	https://www.census.gov/library/stories/2024/01/rising-child-care-cost.html	PROPN
cblr-14237	657	1	[	[	X
cblr-14237	657	2	https://perma.cc/vk94-qag9	https://perma.cc/vk94-qag9	PROPN
cblr-14237	657	3	]	]	PUNCT
cblr-14237	657	4	.	.	PUNCT
cblr-14237	658	1	147	147	NUM
cblr-14237	658	2	see	see	VERB
cblr-14237	658	3	i.r.c	i.r.c	NOUN
cblr-14237	658	4	.	.	PUNCT
cblr-14237	659	1	§	§	PROPN
cblr-14237	659	2	24	24	NUM
cblr-14237	659	3	.	.	PUNCT
cblr-14237	659	4	148	148	NUM
cblr-14237	659	5	see	see	VERB
cblr-14237	659	6	i.r.c	i.r.c	NOUN
cblr-14237	659	7	.	.	PUNCT
cblr-14237	660	1	§	§	PROPN
cblr-14237	660	2	151(b)–(d	151(b)–(d	NUM
cblr-14237	660	3	)	)	PUNCT
cblr-14237	660	4	.	.	PUNCT
cblr-14237	661	1	the	the	DET
cblr-14237	661	2	tcja	tcja	NOUN
cblr-14237	661	3	suspended	suspend	VERB
cblr-14237	661	4	personal	personal	ADJ
cblr-14237	661	5	exemptions	exemption	NOUN
cblr-14237	661	6	through	through	ADP
cblr-14237	661	7	2025	2025	NUM
cblr-14237	661	8	.	.	PUNCT
cblr-14237	662	1	see	see	VERB
cblr-14237	662	2	i.r.c	i.r.c	NOUN
cblr-14237	662	3	.	.	PUNCT
cblr-14237	663	1	§	§	PROPN
cblr-14237	663	2	151(d)(5	151(d)(5	PROPN
cblr-14237	663	3	)	)	PUNCT
cblr-14237	663	4	.	.	PUNCT
cblr-14237	664	1	149	149	NUM
cblr-14237	664	2	for	for	ADP
cblr-14237	664	3	examples	example	NOUN
cblr-14237	664	4	of	of	ADP
cblr-14237	664	5	statutory	statutory	ADJ
cblr-14237	664	6	housing	housing	NOUN
cblr-14237	664	7	benefits	benefit	NOUN
cblr-14237	664	8	,	,	PUNCT
cblr-14237	664	9	see	see	VERB
cblr-14237	664	10	i.r.c	i.r.c	NOUN
cblr-14237	664	11	.	.	PUNCT
cblr-14237	665	1	§	§	PROPN
cblr-14237	665	2	§	§	PROPN
cblr-14237	665	3	107	107	NUM
cblr-14237	665	4	,	,	PUNCT
cblr-14237	665	5	135	135	NUM
cblr-14237	665	6	,	,	PUNCT
cblr-14237	665	7	911	911	NUM
cblr-14237	665	8	.	.	NOUN
cblr-14237	665	9	150	150	NUM
cblr-14237	665	10	see	see	VERB
cblr-14237	665	11	generally	generally	ADV
cblr-14237	665	12	david	david	PROPN
cblr-14237	665	13	abouy	abouy	PROPN
cblr-14237	665	14	,	,	PUNCT
cblr-14237	665	15	the	the	DET
cblr-14237	665	16	unequal	unequal	ADJ
cblr-14237	665	17	geographic	geographic	ADJ
cblr-14237	665	18	burden	burden	NOUN
cblr-14237	665	19	of	of	ADP
cblr-14237	665	20	federal	federal	ADJ
cblr-14237	665	21	taxation	taxation	NOUN
cblr-14237	665	22	,	,	PUNCT
cblr-14237	665	23	117	117	NUM
cblr-14237	665	24	j.	j.	PROPN
cblr-14237	665	25	pol	pol	PROPN
cblr-14237	665	26	.	.	PUNCT
cblr-14237	666	1	econ	econ	PROPN
cblr-14237	666	2	.	.	PUNCT
cblr-14237	667	1	635	635	NUM
cblr-14237	667	2	(	(	PUNCT
cblr-14237	667	3	2009	2009	NUM
cblr-14237	667	4	)	)	PUNCT
cblr-14237	667	5	(	(	PUNCT
cblr-14237	667	6	examining	examine	VERB
cblr-14237	667	7	inefficiencies	inefficiency	NOUN
cblr-14237	667	8	generated	generate	VERB
cblr-14237	667	9	by	by	ADP
cblr-14237	667	10	not	not	PART
cblr-14237	667	11	indexing	index	VERB
cblr-14237	667	12	tax	tax	NOUN
cblr-14237	667	13	liability	liability	NOUN
cblr-14237	667	14	based	base	VERB
cblr-14237	667	15	on	on	ADP
cblr-14237	667	16	local	local	ADJ
cblr-14237	667	17	geographies	geography	NOUN
cblr-14237	667	18	)	)	PUNCT
cblr-14237	667	19	.	.	PUNCT
cblr-14237	668	1	656	656	NUM
cblr-14237	668	2	columbia	columbia	PROPN
cblr-14237	668	3	business	business	NOUN
cblr-14237	668	4	law	law	NOUN
cblr-14237	668	5	review	review	NOUN
cblr-14237	668	6	[	[	X
cblr-14237	668	7	vol	vol	NOUN
cblr-14237	668	8	.	.	NOUN
cblr-14237	668	9	2024	2024	NUM
cblr-14237	668	10	some	some	DET
cblr-14237	668	11	combination	combination	NOUN
cblr-14237	668	12	of	of	ADP
cblr-14237	668	13	these	these	DET
cblr-14237	668	14	limitations	limitation	NOUN
cblr-14237	668	15	)	)	PUNCT
cblr-14237	668	16	on	on	ADP
cblr-14237	668	17	any	any	DET
cblr-14237	668	18	cost	cost	NOUN
cblr-14237	668	19	-	-	PUNCT
cblr-14237	668	20	based	base	VERB
cblr-14237	668	21	housing	housing	NOUN
cblr-14237	668	22	tax	tax	NOUN
cblr-14237	668	23	preference.151	preference.151	NOUN
cblr-14237	668	24	more	more	ADV
cblr-14237	668	25	generally	generally	ADV
cblr-14237	668	26	,	,	PUNCT
cblr-14237	668	27	radical	radical	ADJ
cblr-14237	668	28	expansion	expansion	NOUN
cblr-14237	668	29	may	may	AUX
cblr-14237	668	30	come	come	VERB
cblr-14237	668	31	with	with	ADP
cblr-14237	668	32	stipulations	stipulation	NOUN
cblr-14237	668	33	about	about	ADP
cblr-14237	668	34	the	the	DET
cblr-14237	668	35	amount	amount	NOUN
cblr-14237	668	36	of	of	ADP
cblr-14237	668	37	benefits	benefit	NOUN
cblr-14237	668	38	granted	grant	VERB
cblr-14237	668	39	to	to	ADP
cblr-14237	668	40	various	various	ADJ
cblr-14237	668	41	claimants	claimant	NOUN
cblr-14237	668	42	—	—	PUNCT
cblr-14237	668	43	a	a	DET
cblr-14237	668	44	typical	typical	ADJ
cblr-14237	668	45	strategy	strategy	NOUN
cblr-14237	668	46	in	in	ADP
cblr-14237	668	47	tax	tax	NOUN
cblr-14237	668	48	expenditure	expenditure	NOUN
cblr-14237	668	49	reform.152	reform.152	NOUN
cblr-14237	668	50	3	3	NUM
cblr-14237	668	51	.	.	PUNCT
cblr-14237	668	52	incomplete	incomplete	ADJ
cblr-14237	668	53	expansion	expansion	NOUN
cblr-14237	668	54	political	political	ADJ
cblr-14237	668	55	processes	process	NOUN
cblr-14237	668	56	or	or	CCONJ
cblr-14237	668	57	other	other	ADJ
cblr-14237	668	58	considerations	consideration	NOUN
cblr-14237	668	59	may	may	AUX
cblr-14237	668	60	preclude	preclude	VERB
cblr-14237	668	61	an	an	DET
cblr-14237	668	62	ideal	ideal	ADJ
cblr-14237	668	63	radical	radical	ADJ
cblr-14237	668	64	expansion	expansion	NOUN
cblr-14237	668	65	that	that	PRON
cblr-14237	668	66	achieves	achieve	VERB
cblr-14237	668	67	both	both	DET
cblr-14237	668	68	universal	universal	ADJ
cblr-14237	668	69	application	application	NOUN
cblr-14237	668	70	and	and	CCONJ
cblr-14237	668	71	uniform	uniform	NOUN
cblr-14237	668	72	benefits.153	benefits.153	VERB
cblr-14237	668	73	for	for	ADP
cblr-14237	668	74	the	the	DET
cblr-14237	668	75	hmid	hmid	PROPN
cblr-14237	668	76	,	,	PUNCT
cblr-14237	668	77	a	a	DET
cblr-14237	668	78	housing	housing	NOUN
cblr-14237	668	79	benefit	benefit	NOUN
cblr-14237	668	80	for	for	ADP
cblr-14237	668	81	all	all	DET
cblr-14237	668	82	homeowners	homeowner	NOUN
cblr-14237	668	83	and	and	CCONJ
cblr-14237	668	84	renters	renter	NOUN
cblr-14237	668	85	may	may	AUX
cblr-14237	668	86	exclude	exclude	VERB
cblr-14237	668	87	the	the	DET
cblr-14237	668	88	itinerant	itinerant	ADJ
cblr-14237	668	89	,	,	PUNCT
cblr-14237	668	90	the	the	DET
cblr-14237	668	91	homeless	homeless	ADJ
cblr-14237	668	92	,	,	PUNCT
cblr-14237	668	93	and	and	CCONJ
cblr-14237	668	94	those	those	PRON
cblr-14237	668	95	with	with	ADP
cblr-14237	668	96	nonmarket	nonmarket	NOUN
cblr-14237	668	97	living	living	NOUN
cblr-14237	668	98	arrangements	arrangement	NOUN
cblr-14237	668	99	.	.	PUNCT
cblr-14237	669	1	similarly	similarly	ADV
cblr-14237	669	2	,	,	PUNCT
cblr-14237	669	3	politicians	politician	NOUN
cblr-14237	669	4	may	may	AUX
cblr-14237	669	5	prefer	prefer	VERB
cblr-14237	669	6	to	to	PART
cblr-14237	669	7	give	give	VERB
cblr-14237	669	8	full	full	ADJ
cblr-14237	669	9	cdcc	cdcc	ADJ
cblr-14237	669	10	benefits	benefit	NOUN
cblr-14237	669	11	to	to	ADP
cblr-14237	669	12	households	household	NOUN
cblr-14237	669	13	with	with	ADP
cblr-14237	669	14	cash	cash	NOUN
cblr-14237	669	15	costs	cost	NOUN
cblr-14237	669	16	for	for	ADP
cblr-14237	669	17	caregiving	caregive	VERB
cblr-14237	669	18	,	,	PUNCT
cblr-14237	669	19	leaving	leave	VERB
cblr-14237	669	20	only	only	ADV
cblr-14237	669	21	a	a	DET
cblr-14237	669	22	partial	partial	ADJ
cblr-14237	669	23	benefit	benefit	NOUN
cblr-14237	669	24	for	for	ADP
cblr-14237	669	25	households	household	NOUN
cblr-14237	669	26	with	with	ADP
cblr-14237	669	27	stay	stay	VERB
cblr-14237	669	28	-	-	PUNCT
cblr-14237	669	29	athome	athome	ADJ
cblr-14237	669	30	caregivers	caregiver	NOUN
cblr-14237	669	31	.	.	PUNCT
cblr-14237	670	1	in	in	ADP
cblr-14237	670	2	these	these	DET
cblr-14237	670	3	situations	situation	NOUN
cblr-14237	670	4	,	,	PUNCT
cblr-14237	670	5	the	the	DET
cblr-14237	670	6	base	base	NOUN
cblr-14237	670	7	-	-	PUNCT
cblr-14237	670	8	rate	rate	NOUN
cblr-14237	670	9	transformation	transformation	NOUN
cblr-14237	670	10	can	can	AUX
cblr-14237	670	11	not	not	PART
cblr-14237	670	12	be	be	AUX
cblr-14237	670	13	complete	complete	ADJ
cblr-14237	670	14	,	,	PUNCT
cblr-14237	670	15	and	and	CCONJ
cblr-14237	670	16	the	the	DET
cblr-14237	670	17	subject	subject	NOUN
cblr-14237	670	18	provision	provision	NOUN
cblr-14237	670	19	will	will	AUX
cblr-14237	670	20	not	not	PART
cblr-14237	670	21	move	move	VERB
cblr-14237	670	22	out	out	ADP
cblr-14237	670	23	of	of	ADP
cblr-14237	670	24	the	the	DET
cblr-14237	670	25	tax	tax	NOUN
cblr-14237	670	26	base	base	NOUN
cblr-14237	670	27	—	—	PUNCT
cblr-14237	670	28	at	at	ADP
cblr-14237	670	29	least	least	ADJ
cblr-14237	670	30	,	,	PUNCT
cblr-14237	670	31	not	not	PART
cblr-14237	670	32	entirely	entirely	ADV
cblr-14237	670	33	.	.	PUNCT
cblr-14237	671	1	something	something	PRON
cblr-14237	671	2	of	of	ADP
cblr-14237	671	3	the	the	DET
cblr-14237	671	4	tax	tax	NOUN
cblr-14237	671	5	expenditure	expenditure	NOUN
cblr-14237	671	6	will	will	AUX
cblr-14237	671	7	remain	remain	VERB
cblr-14237	671	8	.	.	PUNCT
cblr-14237	672	1	repeal	repeal	NOUN
cblr-14237	672	2	-	-	PUNCT
cblr-14237	672	3	seeking	seek	VERB
cblr-14237	672	4	lawmakers	lawmaker	NOUN
cblr-14237	672	5	should	should	AUX
cblr-14237	672	6	proceed	proceed	VERB
cblr-14237	672	7	with	with	ADP
cblr-14237	672	8	incomplete	incomplete	ADJ
cblr-14237	672	9	base	base	NOUN
cblr-14237	672	10	-	-	PUNCT
cblr-14237	672	11	rate	rate	NOUN
cblr-14237	672	12	transformations	transformation	NOUN
cblr-14237	672	13	,	,	PUNCT
cblr-14237	672	14	if	if	SCONJ
cblr-14237	672	15	the	the	DET
cblr-14237	672	16	transformation	transformation	NOUN
cblr-14237	672	17	improves	improve	VERB
cblr-14237	672	18	on	on	ADP
cblr-14237	672	19	existing	exist	VERB
cblr-14237	672	20	law	law	NOUN
cblr-14237	672	21	and	and	CCONJ
cblr-14237	672	22	is	be	AUX
cblr-14237	672	23	not	not	PART
cblr-14237	672	24	worse	bad	ADJ
cblr-14237	672	25	than	than	ADP
cblr-14237	672	26	other	other	ADJ
cblr-14237	672	27	reform	reform	NOUN
cblr-14237	672	28	options	option	NOUN
cblr-14237	672	29	.	.	PUNCT
cblr-14237	673	1	the	the	DET
cblr-14237	673	2	relevant	relevant	ADJ
cblr-14237	673	3	metric	metric	NOUN
cblr-14237	673	4	is	be	AUX
cblr-14237	673	5	the	the	DET
cblr-14237	673	6	degree	degree	NOUN
cblr-14237	673	7	to	to	PART
cblr-14237	673	8	which	which	PRON
cblr-14237	673	9	a	a	DET
cblr-14237	673	10	radical	radical	ADJ
cblr-14237	673	11	expansion	expansion	NOUN
cblr-14237	673	12	has	have	VERB
cblr-14237	673	13	universal	universal	ADJ
cblr-14237	673	14	application	application	NOUN
cblr-14237	673	15	and	and	CCONJ
cblr-14237	673	16	creates	create	VERB
cblr-14237	673	17	uniform	uniform	ADJ
cblr-14237	673	18	benefits.154	benefits.154	NOUN
cblr-14237	673	19	any	any	DET
cblr-14237	673	20	excess	excess	ADJ
cblr-14237	673	21	or	or	CCONJ
cblr-14237	673	22	deficiency	deficiency	NOUN
cblr-14237	673	23	leads	lead	VERB
cblr-14237	673	24	to	to	ADP
cblr-14237	673	25	distortions	distortion	NOUN
cblr-14237	673	26	.	.	PUNCT
cblr-14237	674	1	this	this	DET
cblr-14237	674	2	analysis	analysis	NOUN
cblr-14237	674	3	is	be	AUX
cblr-14237	674	4	complex	complex	ADJ
cblr-14237	674	5	,	,	PUNCT
cblr-14237	674	6	since	since	SCONJ
cblr-14237	674	7	radical	radical	ADJ
cblr-14237	674	8	expansions	expansion	NOUN
cblr-14237	674	9	may	may	AUX
cblr-14237	674	10	—	—	PUNCT
cblr-14237	674	11	and	and	CCONJ
cblr-14237	674	12	are	be	AUX
cblr-14237	674	13	intended	intend	VERB
cblr-14237	674	14	to	to	PART
cblr-14237	674	15	—	—	PUNCT
cblr-14237	674	16	affect	affect	VERB
cblr-14237	674	17	(	(	PUNCT
cblr-14237	674	18	many	many	ADJ
cblr-14237	674	19	)	)	PUNCT
cblr-14237	674	20	more	more	ADJ
cblr-14237	674	21	taxpayers	taxpayer	NOUN
cblr-14237	674	22	than	than	ADP
cblr-14237	674	23	just	just	ADV
cblr-14237	674	24	those	those	PRON
cblr-14237	674	25	who	who	PRON
cblr-14237	674	26	claimed	claim	VERB
cblr-14237	674	27	the	the	DET
cblr-14237	674	28	151	151	NUM
cblr-14237	674	29	see	see	NOUN
cblr-14237	674	30	,	,	PUNCT
cblr-14237	674	31	e.g.	e.g.	ADV
cblr-14237	674	32	,	,	PUNCT
cblr-14237	674	33	pamela	pamela	PROPN
cblr-14237	674	34	j.	j.	PROPN
cblr-14237	674	35	jackson	jackson	PROPN
cblr-14237	674	36	,	,	PUNCT
cblr-14237	674	37	cong	cong	PROPN
cblr-14237	674	38	.	.	PUNCT
cblr-14237	675	1	rsch	rsch	PROPN
cblr-14237	675	2	.	.	PUNCT
cblr-14237	676	1	serv	serv	PROPN
cblr-14237	676	2	.	.	PROPN
cblr-14237	676	3	,	,	PUNCT
cblr-14237	676	4	rep	rep	PROPN
cblr-14237	676	5	.	.	PROPN
cblr-14237	676	6	no	no	NOUN
cblr-14237	676	7	.	.	NOUN
cblr-14237	677	1	7	7	NUM
cblr-14237	677	2	-	-	SYM
cblr-14237	677	3	5700	5700	NUM
cblr-14237	677	4	,	,	PUNCT
cblr-14237	677	5	fundamental	fundamental	ADJ
cblr-14237	677	6	tax	tax	NOUN
cblr-14237	677	7	reform	reform	NOUN
cblr-14237	677	8	:	:	PUNCT
cblr-14237	677	9	options	option	NOUN
cblr-14237	677	10	for	for	ADP
cblr-14237	677	11	the	the	DET
cblr-14237	677	12	mortgage	mortgage	NOUN
cblr-14237	677	13	interest	interest	NOUN
cblr-14237	677	14	deduction	deduction	NOUN
cblr-14237	677	15	(	(	PUNCT
cblr-14237	677	16	2008	2008	NUM
cblr-14237	677	17	)	)	PUNCT
cblr-14237	677	18	.	.	PUNCT
cblr-14237	678	1	these	these	DET
cblr-14237	678	2	caps	cap	NOUN
cblr-14237	678	3	and	and	CCONJ
cblr-14237	678	4	floors	floor	NOUN
cblr-14237	678	5	could	could	AUX
cblr-14237	678	6	be	be	AUX
cblr-14237	678	7	linked	link	VERB
cblr-14237	678	8	to	to	ADP
cblr-14237	678	9	geography	geography	NOUN
cblr-14237	678	10	and	and	CCONJ
cblr-14237	678	11	other	other	ADJ
cblr-14237	678	12	factors	factor	NOUN
cblr-14237	678	13	.	.	PUNCT
cblr-14237	679	1	cf	cf	NOUN
cblr-14237	679	2	.	.	PUNCT
cblr-14237	679	3	i.r.c	i.r.c	PROPN
cblr-14237	679	4	.	.	PUNCT
cblr-14237	680	1	§	§	PROPN
cblr-14237	680	2	164(b)(5)(h	164(b)(5)(h	PROPN
cblr-14237	680	3	)	)	PUNCT
cblr-14237	680	4	(	(	PUNCT
cblr-14237	680	5	allowing	allow	VERB
cblr-14237	680	6	for	for	ADP
cblr-14237	680	7	the	the	DET
cblr-14237	680	8	determination	determination	NOUN
cblr-14237	680	9	of	of	ADP
cblr-14237	680	10	sales	sale	NOUN
cblr-14237	680	11	tax	tax	NOUN
cblr-14237	680	12	deductions	deduction	NOUN
cblr-14237	680	13	using	use	VERB
cblr-14237	680	14	tables	table	NOUN
cblr-14237	680	15	)	)	PUNCT
cblr-14237	680	16	.	.	PUNCT
cblr-14237	681	1	152	152	NUM
cblr-14237	681	2	see	see	VERB
cblr-14237	681	3	generally	generally	ADV
cblr-14237	681	4	david	david	PROPN
cblr-14237	681	5	m.	m.	PROPN
cblr-14237	681	6	schizer	schizer	PROPN
cblr-14237	681	7	,	,	PUNCT
cblr-14237	681	8	limiting	limit	VERB
cblr-14237	681	9	tax	tax	NOUN
cblr-14237	681	10	expenditures	expenditure	NOUN
cblr-14237	681	11	,	,	PUNCT
cblr-14237	681	12	68	68	NUM
cblr-14237	681	13	tax	tax	NOUN
cblr-14237	681	14	l.	l.	PROPN
cblr-14237	681	15	rev	rev	PROPN
cblr-14237	681	16	.	.	PROPN
cblr-14237	681	17	275	275	NUM
cblr-14237	681	18	,	,	PUNCT
cblr-14237	681	19	321–42	321–42	NUM
cblr-14237	681	20	(	(	PUNCT
cblr-14237	681	21	2015	2015	NUM
cblr-14237	681	22	)	)	PUNCT
cblr-14237	681	23	(	(	PUNCT
cblr-14237	681	24	detailing	detail	VERB
cblr-14237	681	25	seven	seven	NUM
cblr-14237	681	26	types	type	NOUN
cblr-14237	681	27	of	of	ADP
cblr-14237	681	28	limits	limit	NOUN
cblr-14237	681	29	on	on	ADP
cblr-14237	681	30	tax	tax	NOUN
cblr-14237	681	31	expenditures	expenditure	NOUN
cblr-14237	681	32	,	,	PUNCT
cblr-14237	681	33	including	include	VERB
cblr-14237	681	34	various	various	ADJ
cblr-14237	681	35	types	type	NOUN
cblr-14237	681	36	of	of	ADP
cblr-14237	681	37	caps	cap	NOUN
cblr-14237	681	38	,	,	PUNCT
cblr-14237	681	39	floors	floor	NOUN
cblr-14237	681	40	,	,	PUNCT
cblr-14237	681	41	and	and	CCONJ
cblr-14237	681	42	phaseouts	phaseout	NOUN
cblr-14237	681	43	)	)	PUNCT
cblr-14237	681	44	.	.	PUNCT
cblr-14237	682	1	153	153	NUM
cblr-14237	682	2	it	it	PRON
cblr-14237	682	3	also	also	ADV
cblr-14237	682	4	may	may	AUX
cblr-14237	682	5	be	be	AUX
cblr-14237	682	6	difficult	difficult	ADJ
cblr-14237	682	7	to	to	PART
cblr-14237	682	8	determine	determine	VERB
cblr-14237	682	9	whether	whether	SCONJ
cblr-14237	682	10	some	some	DET
cblr-14237	682	11	benefits	benefit	NOUN
cblr-14237	682	12	are	be	AUX
cblr-14237	682	13	,	,	PUNCT
cblr-14237	682	14	in	in	ADP
cblr-14237	682	15	fact	fact	NOUN
cblr-14237	682	16	,	,	PUNCT
cblr-14237	682	17	uniform	uniform	ADJ
cblr-14237	682	18	.	.	PUNCT
cblr-14237	683	1	154	154	NUM
cblr-14237	683	2	see	see	VERB
cblr-14237	683	3	supra	supra	PROPN
cblr-14237	683	4	part	part	PROPN
cblr-14237	683	5	iii.a.1–2	iii.a.1–2	PROPN
cblr-14237	683	6	.	.	PUNCT
cblr-14237	684	1	no	no	INTJ
cblr-14237	684	2	.	.	NOUN
cblr-14237	684	3	2	2	NUM
cblr-14237	684	4	]	]	PUNCT
cblr-14237	684	5	transforming	transform	VERB
cblr-14237	684	6	tax	tax	NOUN
cblr-14237	684	7	expenditures	expenditure	NOUN
cblr-14237	684	8	657	657	NUM
cblr-14237	684	9	original	original	ADJ
cblr-14237	684	10	tax	tax	NOUN
cblr-14237	684	11	expenditure	expenditure	NOUN
cblr-14237	684	12	.	.	PUNCT
cblr-14237	685	1	benefits	benefit	NOUN
cblr-14237	685	2	may	may	AUX
cblr-14237	685	3	shift	shift	VERB
cblr-14237	685	4	in	in	ADP
cblr-14237	685	5	idiosyncratic	idiosyncratic	ADJ
cblr-14237	685	6	ways	way	NOUN
cblr-14237	685	7	,	,	PUNCT
cblr-14237	685	8	and	and	CCONJ
cblr-14237	685	9	distributional	distributional	ADJ
cblr-14237	685	10	distortions	distortion	NOUN
cblr-14237	685	11	may	may	AUX
cblr-14237	685	12	prove	prove	VERB
cblr-14237	685	13	difficult	difficult	ADJ
cblr-14237	685	14	or	or	CCONJ
cblr-14237	685	15	impossible	impossible	ADJ
cblr-14237	685	16	to	to	PART
cblr-14237	685	17	correct	correct	VERB
cblr-14237	685	18	through	through	ADP
cblr-14237	685	19	the	the	DET
cblr-14237	685	20	rate	rate	NOUN
cblr-14237	685	21	structure	structure	NOUN
cblr-14237	685	22	.	.	PUNCT
cblr-14237	686	1	for	for	ADP
cblr-14237	686	2	tax	tax	NOUN
cblr-14237	686	3	expenditures	expenditure	NOUN
cblr-14237	686	4	,	,	PUNCT
cblr-14237	686	5	a	a	DET
cblr-14237	686	6	botched	botched	ADJ
cblr-14237	686	7	radical	radical	ADJ
cblr-14237	686	8	expansion	expansion	NOUN
cblr-14237	686	9	carries	carry	VERB
cblr-14237	686	10	greater	great	ADJ
cblr-14237	686	11	potential	potential	ADJ
cblr-14237	686	12	risks	risk	NOUN
cblr-14237	686	13	than	than	ADP
cblr-14237	686	14	its	its	PRON
cblr-14237	686	15	converse	converse	NOUN
cblr-14237	686	16	,	,	PUNCT
cblr-14237	686	17	an	an	DET
cblr-14237	686	18	incomplete	incomplete	ADJ
cblr-14237	686	19	repeal	repeal	NOUN
cblr-14237	686	20	.	.	PUNCT
cblr-14237	687	1	radical	radical	ADJ
cblr-14237	687	2	expansion	expansion	NOUN
cblr-14237	687	3	and	and	CCONJ
cblr-14237	687	4	repeal	repeal	NOUN
cblr-14237	687	5	are	be	AUX
cblr-14237	687	6	structural	structural	ADJ
cblr-14237	687	7	cousins	cousin	NOUN
cblr-14237	687	8	:	:	PUNCT
cblr-14237	687	9	in	in	ADP
cblr-14237	687	10	this	this	DET
cblr-14237	687	11	article	article	NOUN
cblr-14237	687	12	’s	’s	PART
cblr-14237	687	13	terminology	terminology	NOUN
cblr-14237	687	14	,	,	PUNCT
cblr-14237	687	15	repeal	repeal	NOUN
cblr-14237	687	16	could	could	AUX
cblr-14237	687	17	be	be	AUX
cblr-14237	687	18	described	describe	VERB
cblr-14237	687	19	as	as	ADP
cblr-14237	687	20	“	"	PUNCT
cblr-14237	687	21	radical	radical	ADJ
cblr-14237	687	22	contraction	contraction	NOUN
cblr-14237	687	23	.	.	PUNCT
cblr-14237	687	24	”	"	PUNCT
cblr-14237	688	1	furthermore	furthermore	ADV
cblr-14237	688	2	,	,	PUNCT
cblr-14237	688	3	repeal	repeal	NOUN
cblr-14237	688	4	falls	fall	VERB
cblr-14237	688	5	short	short	ADJ
cblr-14237	688	6	when	when	SCONJ
cblr-14237	688	7	it	it	PRON
cblr-14237	688	8	does	do	AUX
cblr-14237	688	9	not	not	PART
cblr-14237	688	10	apply	apply	VERB
cblr-14237	688	11	universally	universally	ADV
cblr-14237	688	12	,	,	PUNCT
cblr-14237	688	13	or	or	CCONJ
cblr-14237	688	14	when	when	SCONJ
cblr-14237	688	15	it	it	PRON
cblr-14237	688	16	fails	fail	VERB
cblr-14237	688	17	to	to	PART
cblr-14237	688	18	reduce	reduce	VERB
cblr-14237	688	19	all	all	DET
cblr-14237	688	20	taxpayers	taxpayer	NOUN
cblr-14237	688	21	’	’	PART
cblr-14237	688	22	benefits	benefit	NOUN
cblr-14237	688	23	to	to	ADP
cblr-14237	688	24	a	a	DET
cblr-14237	688	25	uniform	uniform	ADJ
cblr-14237	688	26	value	value	NOUN
cblr-14237	688	27	of	of	ADP
cblr-14237	688	28	zero	zero	NUM
cblr-14237	688	29	.	.	PUNCT
cblr-14237	689	1	grandfathering	grandfathere	VERB
cblr-14237	689	2	is	be	AUX
cblr-14237	689	3	a	a	DET
cblr-14237	689	4	common	common	ADJ
cblr-14237	689	5	example	example	NOUN
cblr-14237	689	6	of	of	ADP
cblr-14237	689	7	incomplete	incomplete	ADJ
cblr-14237	689	8	repeal.155	repeal.155	NOUN
cblr-14237	689	9	old	old	ADJ
cblr-14237	689	10	claimants	claimant	NOUN
cblr-14237	689	11	retain	retain	VERB
cblr-14237	689	12	some	some	PRON
cblr-14237	689	13	or	or	CCONJ
cblr-14237	689	14	all	all	PRON
cblr-14237	689	15	of	of	ADP
cblr-14237	689	16	their	their	PRON
cblr-14237	689	17	tax	tax	NOUN
cblr-14237	689	18	benefits	benefit	NOUN
cblr-14237	689	19	,	,	PUNCT
cblr-14237	689	20	while	while	SCONJ
cblr-14237	689	21	new	new	ADJ
cblr-14237	689	22	potential	potential	ADJ
cblr-14237	689	23	claimants	claimant	NOUN
cblr-14237	689	24	receive	receive	VERB
cblr-14237	689	25	nothing	nothing	PRON
cblr-14237	689	26	.	.	PUNCT
cblr-14237	690	1	for	for	ADP
cblr-14237	690	2	tax	tax	NOUN
cblr-14237	690	3	expenditures	expenditure	NOUN
cblr-14237	690	4	,	,	PUNCT
cblr-14237	690	5	repeal	repeal	NOUN
cblr-14237	690	6	risks	risk	NOUN
cblr-14237	690	7	only	only	ADV
cblr-14237	690	8	the	the	DET
cblr-14237	690	9	revenue	revenue	NOUN
cblr-14237	690	10	loss	loss	NOUN
cblr-14237	690	11	associated	associate	VERB
cblr-14237	690	12	with	with	ADP
cblr-14237	690	13	the	the	DET
cblr-14237	690	14	original	original	ADJ
cblr-14237	690	15	provision	provision	NOUN
cblr-14237	690	16	.	.	PUNCT
cblr-14237	691	1	by	by	ADP
cblr-14237	691	2	contrast	contrast	NOUN
cblr-14237	691	3	,	,	PUNCT
cblr-14237	691	4	radical	radical	ADJ
cblr-14237	691	5	expansion	expansion	NOUN
cblr-14237	691	6	risks	risk	VERB
cblr-14237	691	7	potential	potential	ADJ
cblr-14237	691	8	revenue	revenue	NOUN
cblr-14237	691	9	loss	loss	NOUN
cblr-14237	691	10	from	from	ADP
cblr-14237	691	11	all	all	DET
cblr-14237	691	12	new	new	ADJ
cblr-14237	691	13	claimants.156	claimants.156	PROPN
cblr-14237	691	14	for	for	ADP
cblr-14237	691	15	this	this	DET
cblr-14237	691	16	reason	reason	NOUN
cblr-14237	691	17	,	,	PUNCT
cblr-14237	691	18	risk	risk	NOUN
cblr-14237	691	19	-	-	PUNCT
cblr-14237	691	20	averse	averse	ADJ
cblr-14237	691	21	lawmakers	lawmaker	NOUN
cblr-14237	691	22	may	may	AUX
cblr-14237	691	23	prefer	prefer	VERB
cblr-14237	691	24	to	to	PART
cblr-14237	691	25	initiate	initiate	VERB
cblr-14237	691	26	base	base	NOUN
cblr-14237	691	27	-	-	PUNCT
cblr-14237	691	28	rate	rate	NOUN
cblr-14237	691	29	transformations	transformation	NOUN
cblr-14237	691	30	for	for	ADP
cblr-14237	691	31	tax	tax	NOUN
cblr-14237	691	32	expenditures	expenditure	NOUN
cblr-14237	691	33	that	that	PRON
cblr-14237	691	34	already	already	ADV
cblr-14237	691	35	apply	apply	VERB
cblr-14237	691	36	broadly	broadly	ADV
cblr-14237	691	37	,	,	PUNCT
cblr-14237	691	38	with	with	ADP
cblr-14237	691	39	relatively	relatively	ADV
cblr-14237	691	40	small	small	ADJ
cblr-14237	691	41	levels	level	NOUN
cblr-14237	691	42	of	of	ADP
cblr-14237	691	43	benefits	benefit	NOUN
cblr-14237	691	44	per	per	ADP
cblr-14237	691	45	taxpayer	taxpayer	NOUN
cblr-14237	691	46	.	.	PUNCT
cblr-14237	692	1	many	many	ADJ
cblr-14237	692	2	large	large	ADJ
cblr-14237	692	3	tax	tax	NOUN
cblr-14237	692	4	expenditures	expenditure	NOUN
cblr-14237	692	5	,	,	PUNCT
cblr-14237	692	6	such	such	ADJ
cblr-14237	692	7	as	as	ADP
cblr-14237	692	8	the	the	DET
cblr-14237	692	9	ctc	ctc	NOUN
cblr-14237	692	10	,	,	PUNCT
cblr-14237	692	11	possess	possess	VERB
cblr-14237	692	12	this	this	DET
cblr-14237	692	13	characteristic.157	characteristic.157	PROPN
cblr-14237	692	14	b.	b.	PROPN
cblr-14237	692	15	correlative	correlative	ADJ
cblr-14237	692	16	adjustments	adjustment	NOUN
cblr-14237	692	17	in	in	ADP
cblr-14237	692	18	theory	theory	NOUN
cblr-14237	692	19	the	the	DET
cblr-14237	692	20	second	second	ADJ
cblr-14237	692	21	step	step	NOUN
cblr-14237	692	22	in	in	ADP
cblr-14237	692	23	a	a	DET
cblr-14237	692	24	base	base	ADJ
cblr-14237	692	25	-	-	PUNCT
cblr-14237	692	26	rate	rate	NOUN
cblr-14237	692	27	transformation	transformation	NOUN
cblr-14237	692	28	involves	involve	VERB
cblr-14237	692	29	correlative	correlative	ADJ
cblr-14237	692	30	adjustments	adjustment	NOUN
cblr-14237	692	31	to	to	ADP
cblr-14237	692	32	the	the	DET
cblr-14237	692	33	statutory	statutory	ADJ
cblr-14237	692	34	rate	rate	NOUN
cblr-14237	692	35	structure	structure	NOUN
cblr-14237	692	36	—	—	PUNCT
cblr-14237	692	37	tax	tax	NOUN
cblr-14237	692	38	brackets	bracket	NOUN
cblr-14237	692	39	and	and	CCONJ
cblr-14237	692	40	nominal	nominal	ADJ
cblr-14237	692	41	rates	rate	NOUN
cblr-14237	692	42	.	.	PUNCT
cblr-14237	693	1	this	this	DET
cblr-14237	693	2	analysis	analysis	NOUN
cblr-14237	693	3	assumes	assume	VERB
cblr-14237	693	4	that	that	SCONJ
cblr-14237	693	5	,	,	PUNCT
cblr-14237	693	6	in	in	ADP
cblr-14237	693	7	addition	addition	NOUN
cblr-14237	693	8	to	to	ADP
cblr-14237	693	9	preserving	preserve	VERB
cblr-14237	693	10	effective	effective	ADJ
cblr-14237	693	11	marginal	marginal	ADJ
cblr-14237	693	12	rates	rate	NOUN
cblr-14237	693	13	,	,	PUNCT
cblr-14237	693	14	lawmakers	lawmaker	NOUN
cblr-14237	693	15	prioritize	prioritize	VERB
cblr-14237	693	16	three	three	NUM
cblr-14237	693	17	other	other	ADJ
cblr-14237	693	18	norms	norm	NOUN
cblr-14237	693	19	:	:	PUNCT
cblr-14237	693	20	revenue	revenue	NOUN
cblr-14237	693	21	neutrality	neutrality	NOUN
cblr-14237	693	22	,	,	PUNCT
cblr-14237	693	23	distributional	distributional	ADJ
cblr-14237	693	24	neutrality	neutrality	NOUN
cblr-14237	693	25	,	,	PUNCT
cblr-14237	693	26	and	and	CCONJ
cblr-14237	693	27	efficiency	efficiency	NOUN
cblr-14237	693	28	as	as	SCONJ
cblr-14237	693	29	expressed	express	VERB
cblr-14237	693	30	through	through	ADP
cblr-14237	693	31	taxpayers	taxpayer	NOUN
cblr-14237	693	32	’	’	PART
cblr-14237	693	33	effective	effective	ADJ
cblr-14237	693	34	marginal	marginal	ADJ
cblr-14237	693	35	rates.158	rates.158	ADJ
cblr-14237	693	36	revenue	revenue	NOUN
cblr-14237	693	37	neutrality	neutrality	NOUN
cblr-14237	693	38	155	155	NUM
cblr-14237	693	39	see	see	VERB
cblr-14237	693	40	michael	michael	PROPN
cblr-14237	693	41	j.	j.	PROPN
cblr-14237	693	42	graetz	graetz	PROPN
cblr-14237	693	43	,	,	PUNCT
cblr-14237	693	44	legal	legal	ADJ
cblr-14237	693	45	transitions	transition	NOUN
cblr-14237	693	46	:	:	PUNCT
cblr-14237	693	47	the	the	DET
cblr-14237	693	48	case	case	NOUN
cblr-14237	693	49	of	of	ADP
cblr-14237	693	50	retroactivity	retroactivity	NOUN
cblr-14237	693	51	in	in	ADP
cblr-14237	693	52	income	income	NOUN
cblr-14237	693	53	tax	tax	NOUN
cblr-14237	693	54	revision	revision	NOUN
cblr-14237	693	55	,	,	PUNCT
cblr-14237	693	56	126	126	NUM
cblr-14237	693	57	u.	u.	PROPN
cblr-14237	693	58	pa	pa	PROPN
cblr-14237	693	59	.	.	PUNCT
cblr-14237	693	60	l.	l.	PROPN
cblr-14237	693	61	rev	rev	PROPN
cblr-14237	693	62	.	.	PROPN
cblr-14237	693	63	47	47	NUM
cblr-14237	693	64	,	,	PUNCT
cblr-14237	693	65	60–61	60–61	NUM
cblr-14237	693	66	(	(	PUNCT
cblr-14237	693	67	1977	1977	NUM
cblr-14237	693	68	)	)	PUNCT
cblr-14237	693	69	.	.	PUNCT
cblr-14237	694	1	156	156	NUM
cblr-14237	694	2	if	if	SCONJ
cblr-14237	694	3	20	20	NUM
cblr-14237	694	4	%	%	NOUN
cblr-14237	694	5	of	of	ADP
cblr-14237	694	6	the	the	DET
cblr-14237	694	7	u.s	u.s	PROPN
cblr-14237	694	8	.	.	PROPN
cblr-14237	694	9	population	population	NOUN
cblr-14237	694	10	claims	claim	VERB
cblr-14237	694	11	a	a	DET
cblr-14237	694	12	given	give	VERB
cblr-14237	694	13	tax	tax	NOUN
cblr-14237	694	14	expenditure	expenditure	NOUN
cblr-14237	694	15	,	,	PUNCT
cblr-14237	694	16	then	then	ADV
cblr-14237	694	17	radical	radical	ADJ
cblr-14237	694	18	expansion	expansion	NOUN
cblr-14237	694	19	risks	risk	VERB
cblr-14237	694	20	revenue	revenue	NOUN
cblr-14237	694	21	loss	loss	NOUN
cblr-14237	694	22	associated	associate	VERB
cblr-14237	694	23	with	with	ADP
cblr-14237	694	24	extending	extend	VERB
cblr-14237	694	25	that	that	DET
cblr-14237	694	26	tax	tax	NOUN
cblr-14237	694	27	expenditure	expenditure	NOUN
cblr-14237	694	28	to	to	ADP
cblr-14237	694	29	the	the	DET
cblr-14237	694	30	remaining	remain	VERB
cblr-14237	694	31	80	80	NUM
cblr-14237	694	32	%	%	NOUN
cblr-14237	694	33	of	of	ADP
cblr-14237	694	34	the	the	DET
cblr-14237	694	35	u.s	u.s	PROPN
cblr-14237	694	36	.	.	PROPN
cblr-14237	694	37	population	population	NOUN
cblr-14237	694	38	.	.	PUNCT
cblr-14237	695	1	157	157	NUM
cblr-14237	695	2	see	see	VERB
cblr-14237	695	3	supra	supra	PROPN
cblr-14237	695	4	notes	note	NOUN
cblr-14237	695	5	130–134	130–134	NUM
cblr-14237	695	6	and	and	CCONJ
cblr-14237	695	7	accompanying	accompany	VERB
cblr-14237	695	8	text	text	NOUN
cblr-14237	695	9	.	.	PUNCT
cblr-14237	696	1	158	158	NUM
cblr-14237	697	1	these	these	DET
cblr-14237	697	2	norms	norm	NOUN
cblr-14237	697	3	grew	grow	VERB
cblr-14237	697	4	to	to	PART
cblr-14237	697	5	dominate	dominate	VERB
cblr-14237	697	6	tax	tax	NOUN
cblr-14237	697	7	reform	reform	NOUN
cblr-14237	697	8	discourse	discourse	NOUN
cblr-14237	697	9	from	from	ADP
cblr-14237	697	10	the	the	DET
cblr-14237	697	11	1980s	1980	NOUN
cblr-14237	697	12	through	through	ADP
cblr-14237	697	13	the	the	DET
cblr-14237	697	14	early	early	ADJ
cblr-14237	697	15	2000s	2000s	NUM
cblr-14237	697	16	.	.	PUNCT
cblr-14237	698	1	see	see	VERB
cblr-14237	698	2	president	president	PROPN
cblr-14237	698	3	’s	’s	PART
cblr-14237	698	4	advisory	advisory	ADJ
cblr-14237	698	5	panel	panel	NOUN
cblr-14237	698	6	on	on	ADP
cblr-14237	698	7	fed	fed	PROPN
cblr-14237	698	8	.	.	PUNCT
cblr-14237	699	1	tax	tax	NOUN
cblr-14237	699	2	658	658	NUM
cblr-14237	699	3	columbia	columbia	PROPN
cblr-14237	699	4	business	business	NOUN
cblr-14237	699	5	law	law	PROPN
cblr-14237	699	6	review	review	NOUN
cblr-14237	699	7	[	[	X
cblr-14237	699	8	vol	vol	NOUN
cblr-14237	699	9	.	.	NOUN
cblr-14237	699	10	2024	2024	NUM
cblr-14237	699	11	means	mean	VERB
cblr-14237	699	12	that	that	SCONJ
cblr-14237	699	13	total	total	ADJ
cblr-14237	699	14	government	government	NOUN
cblr-14237	699	15	receipts	receipt	NOUN
cblr-14237	699	16	remain	remain	VERB
cblr-14237	699	17	constant	constant	ADJ
cblr-14237	699	18	,	,	PUNCT
cblr-14237	699	19	before	before	ADP
cblr-14237	699	20	and	and	CCONJ
cblr-14237	699	21	after	after	ADP
cblr-14237	699	22	reform	reform	NOUN
cblr-14237	699	23	.	.	PUNCT
cblr-14237	700	1	distributional	distributional	ADJ
cblr-14237	700	2	neutrality	neutrality	NOUN
cblr-14237	700	3	implies	imply	VERB
cblr-14237	700	4	that	that	SCONJ
cblr-14237	700	5	the	the	DET
cblr-14237	700	6	same	same	ADJ
cblr-14237	700	7	individuals	individual	NOUN
cblr-14237	700	8	pay	pay	VERB
cblr-14237	700	9	the	the	DET
cblr-14237	700	10	same	same	ADJ
cblr-14237	700	11	amount	amount	NOUN
cblr-14237	700	12	of	of	ADP
cblr-14237	700	13	tax	tax	NOUN
cblr-14237	700	14	,	,	PUNCT
cblr-14237	700	15	before	before	SCONJ
cblr-14237	700	16	and	and	CCONJ
cblr-14237	700	17	after	after	SCONJ
cblr-14237	700	18	reform.159	reform.159	PROPN
cblr-14237	700	19	efficiency	efficiency	NOUN
cblr-14237	700	20	refers	refer	VERB
cblr-14237	700	21	to	to	ADP
cblr-14237	700	22	taxation	taxation	NOUN
cblr-14237	700	23	’s	’s	PART
cblr-14237	700	24	effects	effect	NOUN
cblr-14237	700	25	on	on	ADP
cblr-14237	700	26	individuals	individual	NOUN
cblr-14237	700	27	’	'	PUNCT
cblr-14237	700	28	marginal	marginal	ADJ
cblr-14237	700	29	behavior	behavior	NOUN
cblr-14237	700	30	.	.	PUNCT
cblr-14237	701	1	each	each	PRON
cblr-14237	701	2	of	of	ADP
cblr-14237	701	3	these	these	DET
cblr-14237	701	4	norms	norm	NOUN
cblr-14237	701	5	has	have	VERB
cblr-14237	701	6	a	a	DET
cblr-14237	701	7	temporal	temporal	ADJ
cblr-14237	701	8	component	component	NOUN
cblr-14237	701	9	,	,	PUNCT
cblr-14237	701	10	in	in	ADP
cblr-14237	701	11	that	that	DET
cblr-14237	701	12	government	government	NOUN
cblr-14237	701	13	revenue	revenue	NOUN
cblr-14237	701	14	,	,	PUNCT
cblr-14237	701	15	the	the	DET
cblr-14237	701	16	distribution	distribution	NOUN
cblr-14237	701	17	of	of	ADP
cblr-14237	701	18	tax	tax	NOUN
cblr-14237	701	19	burdens	burden	NOUN
cblr-14237	701	20	,	,	PUNCT
cblr-14237	701	21	and	and	CCONJ
cblr-14237	701	22	taxpayers	taxpayer	NOUN
cblr-14237	701	23	’	'	PUNCT
cblr-14237	701	24	incentives	incentive	NOUN
cblr-14237	701	25	may	may	AUX
cblr-14237	701	26	change	change	VERB
cblr-14237	701	27	over	over	ADP
cblr-14237	701	28	time	time	NOUN
cblr-14237	701	29	.	.	PUNCT
cblr-14237	702	1	and	and	CCONJ
cblr-14237	702	2	none	none	NOUN
cblr-14237	702	3	of	of	ADP
cblr-14237	702	4	these	these	DET
cblr-14237	702	5	norms	norm	NOUN
cblr-14237	702	6	is	be	AUX
cblr-14237	702	7	absolute	absolute	ADJ
cblr-14237	702	8	.	.	PUNCT
cblr-14237	703	1	lawmakers	lawmaker	NOUN
cblr-14237	703	2	should	should	AUX
cblr-14237	703	3	deviate	deviate	VERB
cblr-14237	703	4	from	from	ADP
cblr-14237	703	5	revenue	revenue	NOUN
cblr-14237	703	6	,	,	PUNCT
cblr-14237	703	7	distributional	distributional	ADJ
cblr-14237	703	8	,	,	PUNCT
cblr-14237	703	9	and	and	CCONJ
cblr-14237	703	10	behavioral	behavioral	ADJ
cblr-14237	703	11	neutrality	neutrality	NOUN
cblr-14237	703	12	as	as	ADP
cblr-14237	703	13	normatively	normatively	ADV
cblr-14237	703	14	appropriate	appropriate	ADJ
cblr-14237	703	15	and	and	CCONJ
cblr-14237	703	16	politically	politically	ADV
cblr-14237	703	17	expedient	expedient	ADJ
cblr-14237	703	18	.	.	PUNCT
cblr-14237	704	1	this	this	DET
cblr-14237	704	2	section	section	NOUN
cblr-14237	704	3	explores	explore	VERB
cblr-14237	704	4	revenue	revenue	NOUN
cblr-14237	704	5	neutrality	neutrality	NOUN
cblr-14237	704	6	,	,	PUNCT
cblr-14237	704	7	distributional	distributional	ADJ
cblr-14237	704	8	neutrality	neutrality	NOUN
cblr-14237	704	9	,	,	PUNCT
cblr-14237	704	10	and	and	CCONJ
cblr-14237	704	11	effective	effective	ADJ
cblr-14237	704	12	marginal	marginal	ADJ
cblr-14237	704	13	rates	rate	NOUN
cblr-14237	704	14	in	in	ADP
cblr-14237	704	15	the	the	DET
cblr-14237	704	16	context	context	NOUN
cblr-14237	704	17	of	of	ADP
cblr-14237	704	18	baserate	baserate	ADJ
cblr-14237	704	19	transformations	transformation	NOUN
cblr-14237	704	20	.	.	PUNCT
cblr-14237	705	1	correlative	correlative	ADJ
cblr-14237	705	2	adjustments	adjustment	NOUN
cblr-14237	705	3	to	to	ADP
cblr-14237	705	4	the	the	DET
cblr-14237	705	5	rate	rate	NOUN
cblr-14237	705	6	structure	structure	NOUN
cblr-14237	705	7	are	be	AUX
cblr-14237	705	8	crucial	crucial	ADJ
cblr-14237	705	9	in	in	ADP
cblr-14237	705	10	base	base	NOUN
cblr-14237	705	11	-	-	PUNCT
cblr-14237	705	12	rate	rate	NOUN
cblr-14237	705	13	transformations	transformation	NOUN
cblr-14237	705	14	,	,	PUNCT
cblr-14237	705	15	in	in	SCONJ
cblr-14237	705	16	that	that	SCONJ
cblr-14237	705	17	they	they	PRON
cblr-14237	705	18	illustrate	illustrate	VERB
cblr-14237	705	19	the	the	DET
cblr-14237	705	20	fundamental	fundamental	ADJ
cblr-14237	705	21	parallels	parallel	NOUN
cblr-14237	705	22	between	between	ADP
cblr-14237	705	23	universalization	universalization	NOUN
cblr-14237	705	24	and	and	CCONJ
cblr-14237	705	25	repeal	repeal	NOUN
cblr-14237	705	26	for	for	ADP
cblr-14237	705	27	tax	tax	NOUN
cblr-14237	705	28	expenditures.160	expenditures.160	NOUN
cblr-14237	705	29	in	in	ADP
cblr-14237	705	30	practice	practice	NOUN
cblr-14237	705	31	,	,	PUNCT
cblr-14237	705	32	lawmakers	lawmaker	NOUN
cblr-14237	705	33	may	may	AUX
cblr-14237	705	34	not	not	PART
cblr-14237	705	35	make	make	VERB
cblr-14237	705	36	these	these	DET
cblr-14237	705	37	adjustments	adjustment	NOUN
cblr-14237	705	38	,	,	PUNCT
cblr-14237	705	39	or	or	CCONJ
cblr-14237	705	40	they	they	PRON
cblr-14237	705	41	may	may	AUX
cblr-14237	705	42	make	make	VERB
cblr-14237	705	43	these	these	DET
cblr-14237	705	44	adjustments	adjustment	NOUN
cblr-14237	705	45	incompletely	incompletely	ADV
cblr-14237	705	46	.	.	PUNCT
cblr-14237	706	1	but	but	CCONJ
cblr-14237	706	2	these	these	DET
cblr-14237	706	3	adjustments	adjustment	NOUN
cblr-14237	706	4	are	be	AUX
cblr-14237	706	5	arithmetically	arithmetically	ADV
cblr-14237	706	6	possible	possible	ADJ
cblr-14237	706	7	across	across	ADP
cblr-14237	706	8	a	a	DET
cblr-14237	706	9	wide	wide	ADJ
cblr-14237	706	10	range	range	NOUN
cblr-14237	706	11	of	of	ADP
cblr-14237	706	12	radically	radically	ADV
cblr-14237	706	13	expanded	expand	VERB
cblr-14237	706	14	tax	tax	NOUN
cblr-14237	706	15	expenditures.161	expenditures.161	ADJ
cblr-14237	706	16	conventional	conventional	ADJ
cblr-14237	706	17	repeal	repeal	NOUN
cblr-14237	706	18	,	,	PUNCT
cblr-14237	706	19	of	of	ADP
cblr-14237	706	20	course	course	NOUN
cblr-14237	706	21	,	,	PUNCT
cblr-14237	706	22	also	also	ADV
cblr-14237	706	23	implicates	implicate	VERB
cblr-14237	706	24	correlative	correlative	ADJ
cblr-14237	706	25	rate	rate	NOUN
cblr-14237	706	26	adjustments	adjustment	NOUN
cblr-14237	706	27	within	within	ADP
cblr-14237	706	28	the	the	DET
cblr-14237	706	29	analytic	analytic	ADJ
cblr-14237	706	30	framework	framework	NOUN
cblr-14237	706	31	of	of	ADP
cblr-14237	706	32	revenue	revenue	NOUN
cblr-14237	706	33	neutrality	neutrality	NOUN
cblr-14237	706	34	,	,	PUNCT
cblr-14237	706	35	reform	reform	NOUN
cblr-14237	706	36	,	,	PUNCT
cblr-14237	706	37	simple	simple	ADJ
cblr-14237	706	38	,	,	PUNCT
cblr-14237	706	39	fair	fair	ADJ
cblr-14237	706	40	,	,	PUNCT
cblr-14237	706	41	and	and	CCONJ
cblr-14237	706	42	pro	pro	ADJ
cblr-14237	706	43	-	-	ADJ
cblr-14237	706	44	growth	growth	ADJ
cblr-14237	706	45	:	:	PUNCT
cblr-14237	706	46	proposals	proposal	NOUN
cblr-14237	706	47	to	to	PART
cblr-14237	706	48	fix	fix	VERB
cblr-14237	706	49	america	america	PROPN
cblr-14237	706	50	’s	’s	PART
cblr-14237	706	51	tax	tax	NOUN
cblr-14237	706	52	system	system	NOUN
cblr-14237	706	53	42	42	NUM
cblr-14237	706	54	,	,	PUNCT
cblr-14237	706	55	49	49	NUM
cblr-14237	706	56	(	(	PUNCT
cblr-14237	706	57	2005	2005	NUM
cblr-14237	706	58	)	)	PUNCT
cblr-14237	706	59	(	(	PUNCT
cblr-14237	706	60	discussing	discuss	VERB
cblr-14237	706	61	these	these	DET
cblr-14237	706	62	norms	norm	NOUN
cblr-14237	706	63	in	in	ADP
cblr-14237	706	64	the	the	DET
cblr-14237	706	65	context	context	NOUN
cblr-14237	706	66	of	of	ADP
cblr-14237	706	67	tax	tax	NOUN
cblr-14237	706	68	reform	reform	NOUN
cblr-14237	706	69	involving	involve	VERB
cblr-14237	706	70	multiple	multiple	ADJ
cblr-14237	706	71	tax	tax	NOUN
cblr-14237	706	72	instruments	instrument	NOUN
cblr-14237	706	73	)	)	PUNCT
cblr-14237	706	74	;	;	PUNCT
cblr-14237	706	75	shaviro	shaviro	VERB
cblr-14237	706	76	,	,	PUNCT
cblr-14237	706	77	supra	supra	PROPN
cblr-14237	706	78	note	note	PROPN
cblr-14237	706	79	53	53	NUM
cblr-14237	706	80	,	,	PUNCT
cblr-14237	706	81	at	at	ADP
cblr-14237	706	82	23–24	23–24	NUM
cblr-14237	706	83	(	(	PUNCT
cblr-14237	706	84	describing	describe	VERB
cblr-14237	706	85	these	these	DET
cblr-14237	706	86	norms	norm	NOUN
cblr-14237	706	87	with	with	ADP
cblr-14237	706	88	respect	respect	NOUN
cblr-14237	706	89	to	to	ADP
cblr-14237	706	90	the	the	DET
cblr-14237	706	91	tax	tax	NOUN
cblr-14237	706	92	reform	reform	NOUN
cblr-14237	706	93	act	act	NOUN
cblr-14237	706	94	of	of	ADP
cblr-14237	706	95	1986	1986	NUM
cblr-14237	706	96	)	)	PUNCT
cblr-14237	706	97	.	.	PUNCT
cblr-14237	707	1	more	more	ADV
cblr-14237	707	2	recently	recently	ADV
cblr-14237	707	3	,	,	PUNCT
cblr-14237	707	4	the	the	DET
cblr-14237	707	5	tcja	tcja	NOUN
cblr-14237	707	6	marked	mark	VERB
cblr-14237	707	7	a	a	DET
cblr-14237	707	8	clear	clear	ADJ
cblr-14237	707	9	departure	departure	NOUN
cblr-14237	707	10	from	from	ADP
cblr-14237	707	11	both	both	DET
cblr-14237	707	12	norms	norm	NOUN
cblr-14237	707	13	—	—	PUNCT
cblr-14237	707	14	though	though	SCONJ
cblr-14237	707	15	the	the	DET
cblr-14237	707	16	law	law	NOUN
cblr-14237	707	17	also	also	ADV
cblr-14237	707	18	severely	severely	ADV
cblr-14237	707	19	curtailed	curtail	VERB
cblr-14237	707	20	tax	tax	NOUN
cblr-14237	707	21	expenditures	expenditure	NOUN
cblr-14237	707	22	through	through	ADP
cblr-14237	707	23	the	the	DET
cblr-14237	707	24	doubling	doubling	NOUN
cblr-14237	707	25	of	of	ADP
cblr-14237	707	26	the	the	DET
cblr-14237	707	27	standard	standard	ADJ
cblr-14237	707	28	deduction	deduction	NOUN
cblr-14237	707	29	,	,	PUNCT
cblr-14237	707	30	which	which	PRON
cblr-14237	707	31	limited	limit	VERB
cblr-14237	707	32	the	the	DET
cblr-14237	707	33	number	number	NOUN
cblr-14237	707	34	of	of	ADP
cblr-14237	707	35	filers	filer	NOUN
cblr-14237	707	36	who	who	PRON
cblr-14237	707	37	itemized	itemize	VERB
cblr-14237	707	38	deductions	deduction	NOUN
cblr-14237	707	39	.	.	PUNCT
cblr-14237	708	1	see	see	VERB
cblr-14237	708	2	slemrod	slemrod	NOUN
cblr-14237	708	3	,	,	PUNCT
cblr-14237	708	4	supra	supra	PROPN
cblr-14237	708	5	note	note	NOUN
cblr-14237	708	6	76	76	NUM
cblr-14237	708	7	,	,	PUNCT
cblr-14237	708	8	at	at	ADP
cblr-14237	708	9	75	75	NUM
cblr-14237	708	10	,	,	PUNCT
cblr-14237	708	11	87–90	87–90	NUM
cblr-14237	708	12	(	(	PUNCT
cblr-14237	708	13	“	"	PUNCT
cblr-14237	708	14	[	[	X
cblr-14237	708	15	t]he	t]he	ADV
cblr-14237	708	16	tax	tax	NOUN
cblr-14237	708	17	cuts	cut	NOUN
cblr-14237	708	18	and	and	CCONJ
cblr-14237	708	19	jobs	job	NOUN
cblr-14237	708	20	act	act	NOUN
cblr-14237	708	21	was	be	AUX
cblr-14237	708	22	neither	neither	CCONJ
cblr-14237	708	23	revenue	revenue	NOUN
cblr-14237	708	24	neutral	neutral	ADJ
cblr-14237	708	25	nor	nor	CCONJ
cblr-14237	708	26	distributionally	distributionally	ADV
cblr-14237	708	27	neutral	neutral	ADJ
cblr-14237	708	28	,	,	PUNCT
cblr-14237	708	29	while	while	SCONJ
cblr-14237	708	30	the	the	DET
cblr-14237	708	31	tax	tax	NOUN
cblr-14237	708	32	reform	reform	PROPN
cblr-14237	708	33	act	act	NOUN
cblr-14237	708	34	of	of	ADP
cblr-14237	708	35	1986	1986	NUM
cblr-14237	708	36	was	be	AUX
cblr-14237	708	37	designed	design	VERB
cblr-14237	708	38	to	to	PART
cblr-14237	708	39	be	be	AUX
cblr-14237	708	40	both	both	PRON
cblr-14237	708	41	.	.	PUNCT
cblr-14237	708	42	”	"	PUNCT
cblr-14237	708	43	)	)	PUNCT
cblr-14237	708	44	.	.	PUNCT
cblr-14237	709	1	159	159	NUM
cblr-14237	709	2	see	see	VERB
cblr-14237	709	3	graetz	graetz	NOUN
cblr-14237	709	4	,	,	PUNCT
cblr-14237	709	5	supra	supra	PROPN
cblr-14237	709	6	note	note	PROPN
cblr-14237	709	7	138	138	NUM
cblr-14237	709	8	,	,	PUNCT
cblr-14237	709	9	at	at	ADP
cblr-14237	709	10	640–41	640–41	NUM
cblr-14237	709	11	.	.	PUNCT
cblr-14237	710	1	160	160	NUM
cblr-14237	710	2	for	for	ADP
cblr-14237	710	3	an	an	DET
cblr-14237	710	4	example	example	NOUN
cblr-14237	710	5	of	of	ADP
cblr-14237	710	6	this	this	DET
cblr-14237	710	7	process	process	NOUN
cblr-14237	710	8	with	with	ADP
cblr-14237	710	9	respect	respect	NOUN
cblr-14237	710	10	to	to	ADP
cblr-14237	710	11	the	the	DET
cblr-14237	710	12	repeal	repeal	NOUN
cblr-14237	710	13	of	of	ADP
cblr-14237	710	14	tax	tax	NOUN
cblr-14237	710	15	expenditures	expenditure	NOUN
cblr-14237	710	16	,	,	PUNCT
cblr-14237	710	17	see	see	VERB
cblr-14237	710	18	tax	tax	NOUN
cblr-14237	710	19	pol’y	pol’y	NOUN
cblr-14237	710	20	ctr	ctr	PROPN
cblr-14237	710	21	.	.	PROPN
cblr-14237	710	22	,	,	PUNCT
cblr-14237	710	23	the	the	DET
cblr-14237	710	24	tax	tax	NOUN
cblr-14237	710	25	reform	reform	NOUN
cblr-14237	710	26	tradeoff	tradeoff	NOUN
cblr-14237	710	27	:	:	PUNCT
cblr-14237	710	28	eliminating	eliminate	VERB
cblr-14237	710	29	tax	tax	NOUN
cblr-14237	710	30	expenditures	expenditure	NOUN
cblr-14237	710	31	2–4	2–4	NUM
cblr-14237	710	32	(	(	PUNCT
cblr-14237	710	33	2017	2017	NUM
cblr-14237	710	34	)	)	PUNCT
cblr-14237	710	35	,	,	PUNCT
cblr-14237	710	36	https://www.urban.org/sites/default/files/publication/93201/2001499-thetax-reform-tradeoff-eliminating-tax-expenditures-reducing-rates_3.pdf	https://www.urban.org/sites/default/files/publication/93201/2001499-thetax-reform-tradeoff-eliminating-tax-expenditures-reducing-rates_3.pdf	NOUN
cblr-14237	711	1	[	[	X
cblr-14237	711	2	https://perma.cc/nr4h-q3dh	https://perma.cc/nr4h-q3dh	NOUN
cblr-14237	711	3	]	]	PUNCT
cblr-14237	711	4	.	.	PUNCT
cblr-14237	712	1	161	161	NUM
cblr-14237	712	2	see	see	VERB
cblr-14237	712	3	infra	infra	NOUN
cblr-14237	712	4	part	part	NOUN
cblr-14237	712	5	iii.c	iii.c	NOUN
cblr-14237	712	6	.	.	PUNCT
cblr-14237	713	1	no	no	INTJ
cblr-14237	713	2	.	.	NOUN
cblr-14237	713	3	2	2	NUM
cblr-14237	713	4	]	]	PUNCT
cblr-14237	713	5	transforming	transform	VERB
cblr-14237	713	6	tax	tax	NOUN
cblr-14237	713	7	expenditures	expenditure	NOUN
cblr-14237	713	8	659	659	NUM
cblr-14237	713	9	distributional	distributional	ADJ
cblr-14237	713	10	neutrality	neutrality	NOUN
cblr-14237	713	11	,	,	PUNCT
cblr-14237	713	12	and	and	CCONJ
cblr-14237	713	13	efficiency	efficiency	NOUN
cblr-14237	713	14	.	.	PUNCT
cblr-14237	714	1	this	this	DET
cblr-14237	714	2	section	section	NOUN
cblr-14237	714	3	contrasts	contrast	VERB
cblr-14237	714	4	the	the	DET
cblr-14237	714	5	stakes	stake	NOUN
cblr-14237	714	6	of	of	ADP
cblr-14237	714	7	these	these	DET
cblr-14237	714	8	adjustments	adjustment	NOUN
cblr-14237	714	9	in	in	ADP
cblr-14237	714	10	both	both	CCONJ
cblr-14237	714	11	the	the	DET
cblr-14237	714	12	expansion	expansion	NOUN
cblr-14237	714	13	and	and	CCONJ
cblr-14237	714	14	contraction	contraction	NOUN
cblr-14237	714	15	context	context	NOUN
cblr-14237	714	16	.	.	PUNCT
cblr-14237	715	1	1	1	X
cblr-14237	715	2	.	.	X
cblr-14237	715	3	revenue	revenue	NOUN
cblr-14237	715	4	neutrality	neutrality	NOUN
cblr-14237	715	5	radical	radical	ADJ
cblr-14237	715	6	expansion	expansion	NOUN
cblr-14237	715	7	,	,	PUNCT
cblr-14237	715	8	the	the	DET
cblr-14237	715	9	first	first	ADJ
cblr-14237	715	10	step	step	NOUN
cblr-14237	715	11	in	in	ADP
cblr-14237	715	12	base	base	NOUN
cblr-14237	715	13	-	-	PUNCT
cblr-14237	715	14	rate	rate	NOUN
cblr-14237	715	15	transformations	transformation	NOUN
cblr-14237	715	16	,	,	PUNCT
cblr-14237	715	17	narrows	narrow	VERB
cblr-14237	715	18	the	the	DET
cblr-14237	715	19	nominal	nominal	ADJ
cblr-14237	715	20	tax	tax	NOUN
cblr-14237	715	21	base	base	NOUN
cblr-14237	715	22	.	.	PUNCT
cblr-14237	716	1	to	to	PART
cblr-14237	716	2	maintain	maintain	VERB
cblr-14237	716	3	constant	constant	ADJ
cblr-14237	716	4	revenue	revenue	NOUN
cblr-14237	716	5	before	before	ADP
cblr-14237	716	6	and	and	CCONJ
cblr-14237	716	7	after	after	ADP
cblr-14237	716	8	this	this	DET
cblr-14237	716	9	change	change	NOUN
cblr-14237	716	10	,	,	PUNCT
cblr-14237	716	11	nominal	nominal	ADJ
cblr-14237	716	12	rates	rate	NOUN
cblr-14237	716	13	must	must	AUX
cblr-14237	716	14	increase	increase	VERB
cblr-14237	716	15	—	—	PUNCT
cblr-14237	716	16	a	a	DET
cblr-14237	716	17	fundamental	fundamental	ADJ
cblr-14237	716	18	application	application	NOUN
cblr-14237	716	19	of	of	ADP
cblr-14237	716	20	the	the	DET
cblr-14237	716	21	base	base	NOUN
cblr-14237	716	22	-	-	PUNCT
cblr-14237	716	23	rate	rate	NOUN
cblr-14237	716	24	identity	identity	NOUN
cblr-14237	716	25	.	.	PUNCT
cblr-14237	717	1	this	this	DET
cblr-14237	717	2	increase	increase	NOUN
cblr-14237	717	3	may	may	AUX
cblr-14237	717	4	entail	entail	VERB
cblr-14237	717	5	more	more	ADJ
cblr-14237	717	6	than	than	ADP
cblr-14237	717	7	numeric	numeric	ADJ
cblr-14237	717	8	adjustments	adjustment	NOUN
cblr-14237	717	9	to	to	ADP
cblr-14237	717	10	statutory	statutory	ADJ
cblr-14237	717	11	rates	rate	NOUN
cblr-14237	717	12	.	.	PUNCT
cblr-14237	718	1	lawmakers	lawmaker	NOUN
cblr-14237	718	2	may	may	AUX
cblr-14237	718	3	change	change	VERB
cblr-14237	718	4	stated	state	VERB
cblr-14237	718	5	bracket	bracket	NOUN
cblr-14237	718	6	cutoffs	cutoff	NOUN
cblr-14237	718	7	or	or	CCONJ
cblr-14237	718	8	implicit	implicit	ADJ
cblr-14237	718	9	zero	zero	NUM
cblr-14237	718	10	-	-	PUNCT
cblr-14237	718	11	rate	rate	NOUN
cblr-14237	718	12	brackets	bracket	NOUN
cblr-14237	718	13	,	,	PUNCT
cblr-14237	718	14	such	such	ADJ
cblr-14237	718	15	as	as	ADP
cblr-14237	718	16	the	the	DET
cblr-14237	718	17	exemption	exemption	NOUN
cblr-14237	718	18	provided	provide	VERB
cblr-14237	718	19	by	by	ADP
cblr-14237	718	20	the	the	DET
cblr-14237	718	21	standard	standard	ADJ
cblr-14237	718	22	deduction.162	deduction.162	PROPN
cblr-14237	718	23	the	the	DET
cblr-14237	718	24	range	range	NOUN
cblr-14237	718	25	of	of	ADP
cblr-14237	718	26	tools	tool	NOUN
cblr-14237	718	27	to	to	PART
cblr-14237	718	28	maintain	maintain	VERB
cblr-14237	718	29	revenue	revenue	NOUN
cblr-14237	718	30	neutrality	neutrality	NOUN
cblr-14237	718	31	is	be	AUX
cblr-14237	718	32	substantial	substantial	ADJ
cblr-14237	718	33	.	.	PUNCT
cblr-14237	719	1	in	in	ADP
cblr-14237	719	2	addition	addition	NOUN
cblr-14237	719	3	,	,	PUNCT
cblr-14237	719	4	lawmakers	lawmaker	NOUN
cblr-14237	719	5	may	may	AUX
cblr-14237	719	6	treat	treat	VERB
cblr-14237	719	7	revenue	revenue	NOUN
cblr-14237	719	8	neutrality	neutrality	NOUN
cblr-14237	719	9	as	as	ADP
cblr-14237	719	10	more	more	ADJ
cblr-14237	719	11	of	of	ADP
cblr-14237	719	12	a	a	DET
cblr-14237	719	13	conceptual	conceptual	ADJ
cblr-14237	719	14	constraint	constraint	NOUN
cblr-14237	719	15	than	than	ADP
cblr-14237	719	16	a	a	DET
cblr-14237	719	17	practical	practical	ADJ
cblr-14237	719	18	one	one	NUM
cblr-14237	719	19	.	.	PUNCT
cblr-14237	720	1	the	the	DET
cblr-14237	720	2	overall	overall	ADJ
cblr-14237	720	3	goal	goal	NOUN
cblr-14237	720	4	of	of	ADP
cblr-14237	720	5	legislation	legislation	NOUN
cblr-14237	720	6	may	may	AUX
cblr-14237	720	7	be	be	AUX
cblr-14237	720	8	to	to	PART
cblr-14237	720	9	raise	raise	VERB
cblr-14237	720	10	revenue	revenue	NOUN
cblr-14237	720	11	or	or	CCONJ
cblr-14237	720	12	enact	enact	VERB
cblr-14237	720	13	tax	tax	NOUN
cblr-14237	720	14	cuts	cut	NOUN
cblr-14237	720	15	,	,	PUNCT
cblr-14237	720	16	and	and	CCONJ
cblr-14237	720	17	base	base	ADJ
cblr-14237	720	18	-	-	PUNCT
cblr-14237	720	19	rate	rate	NOUN
cblr-14237	720	20	transformations	transformation	NOUN
cblr-14237	720	21	simply	simply	ADV
cblr-14237	720	22	provide	provide	VERB
cblr-14237	720	23	information	information	NOUN
cblr-14237	720	24	about	about	ADP
cblr-14237	720	25	reforms	reform	NOUN
cblr-14237	720	26	that	that	PRON
cblr-14237	720	27	maintain	maintain	VERB
cblr-14237	720	28	the	the	DET
cblr-14237	720	29	tax	tax	NOUN
cblr-14237	720	30	system	system	NOUN
cblr-14237	720	31	’s	’s	PART
cblr-14237	720	32	basic	basic	ADJ
cblr-14237	720	33	parameters	parameter	NOUN
cblr-14237	720	34	.	.	PUNCT
cblr-14237	721	1	alternatively	alternatively	ADV
cblr-14237	721	2	(	(	PUNCT
cblr-14237	721	3	and	and	CCONJ
cblr-14237	721	4	more	more	ADV
cblr-14237	721	5	importantly	importantly	ADV
cblr-14237	721	6	)	)	PUNCT
cblr-14237	721	7	,	,	PUNCT
cblr-14237	721	8	lawmakers	lawmaker	NOUN
cblr-14237	721	9	may	may	AUX
cblr-14237	721	10	revisit	revisit	VERB
cblr-14237	721	11	the	the	DET
cblr-14237	721	12	rate	rate	NOUN
cblr-14237	721	13	structure	structure	NOUN
cblr-14237	721	14	from	from	ADP
cblr-14237	721	15	the	the	DET
cblr-14237	721	16	perspective	perspective	NOUN
cblr-14237	721	17	of	of	ADP
cblr-14237	721	18	fundamental	fundamental	ADJ
cblr-14237	721	19	tax	tax	NOUN
cblr-14237	721	20	norms	norm	NOUN
cblr-14237	721	21	,	,	PUNCT
cblr-14237	721	22	such	such	ADJ
cblr-14237	721	23	as	as	ADP
cblr-14237	721	24	equity	equity	NOUN
cblr-14237	721	25	and	and	CCONJ
cblr-14237	721	26	efficiency	efficiency	NOUN
cblr-14237	721	27	.	.	PUNCT
cblr-14237	722	1	baserate	baserate	ADJ
cblr-14237	722	2	transformations	transformation	NOUN
cblr-14237	722	3	give	give	VERB
cblr-14237	722	4	a	a	DET
cblr-14237	722	5	starting	starting	NOUN
cblr-14237	722	6	point	point	NOUN
cblr-14237	722	7	for	for	ADP
cblr-14237	722	8	asking	ask	VERB
cblr-14237	722	9	these	these	DET
cblr-14237	722	10	normative	normative	ADJ
cblr-14237	722	11	questions	question	NOUN
cblr-14237	722	12	.	.	PUNCT
cblr-14237	723	1	finally	finally	ADV
cblr-14237	723	2	,	,	PUNCT
cblr-14237	723	3	rate	rate	NOUN
cblr-14237	723	4	adjustments	adjustment	NOUN
cblr-14237	723	5	may	may	AUX
cblr-14237	723	6	map	map	VERB
cblr-14237	723	7	incompletely	incompletely	ADV
cblr-14237	723	8	onto	onto	ADP
cblr-14237	723	9	radical	radical	ADJ
cblr-14237	723	10	expansion	expansion	NOUN
cblr-14237	723	11	for	for	ADP
cblr-14237	723	12	reasons	reason	NOUN
cblr-14237	723	13	of	of	ADP
cblr-14237	723	14	political	political	ADJ
cblr-14237	723	15	economy	economy	NOUN
cblr-14237	723	16	.	.	PUNCT
cblr-14237	724	1	expansion	expansion	NOUN
cblr-14237	724	2	may	may	AUX
cblr-14237	724	3	be	be	AUX
cblr-14237	724	4	incomplete	incomplete	ADJ
cblr-14237	724	5	or	or	CCONJ
cblr-14237	724	6	uneven	uneven	ADJ
cblr-14237	724	7	,	,	PUNCT
cblr-14237	724	8	and	and	CCONJ
cblr-14237	724	9	rate	rate	NOUN
cblr-14237	724	10	adjustments	adjustment	NOUN
cblr-14237	724	11	may	may	AUX
cblr-14237	724	12	fall	fall	VERB
cblr-14237	724	13	short	short	ADJ
cblr-14237	724	14	or	or	CCONJ
cblr-14237	724	15	exceed	exceed	VERB
cblr-14237	724	16	the	the	DET
cblr-14237	724	17	values	value	NOUN
cblr-14237	724	18	needed	need	VERB
cblr-14237	724	19	to	to	PART
cblr-14237	724	20	maintain	maintain	VERB
cblr-14237	724	21	constant	constant	ADJ
cblr-14237	724	22	revenue	revenue	NOUN
cblr-14237	724	23	.	.	PUNCT
cblr-14237	725	1	each	each	PRON
cblr-14237	725	2	of	of	ADP
cblr-14237	725	3	these	these	DET
cblr-14237	725	4	factors	factor	NOUN
cblr-14237	725	5	also	also	ADV
cblr-14237	725	6	applies	apply	VERB
cblr-14237	725	7	to	to	ADP
cblr-14237	725	8	the	the	DET
cblr-14237	725	9	conventional	conventional	ADJ
cblr-14237	725	10	repeal	repeal	NOUN
cblr-14237	725	11	of	of	ADP
cblr-14237	725	12	tax	tax	NOUN
cblr-14237	725	13	expenditures	expenditure	NOUN
cblr-14237	725	14	,	,	PUNCT
cblr-14237	725	15	though	though	SCONJ
cblr-14237	725	16	traditional	traditional	ADJ
cblr-14237	725	17	tax	tax	NOUN
cblr-14237	725	18	expenditure	expenditure	NOUN
cblr-14237	725	19	analysis	analysis	NOUN
cblr-14237	725	20	frequently	frequently	ADV
cblr-14237	725	21	omits	omit	VERB
cblr-14237	725	22	these	these	DET
cblr-14237	725	23	considerations	consideration	NOUN
cblr-14237	725	24	.	.	PUNCT
cblr-14237	726	1	162	162	NUM
cblr-14237	726	2	see	see	VERB
cblr-14237	726	3	i.r.c	i.r.c	NOUN
cblr-14237	726	4	.	.	PUNCT
cblr-14237	727	1	§	§	PROPN
cblr-14237	727	2	63(a	63(a	NUM
cblr-14237	727	3	)	)	PUNCT
cblr-14237	727	4	,	,	PUNCT
cblr-14237	727	5	(	(	PUNCT
cblr-14237	727	6	b)(1	b)(1	NOUN
cblr-14237	727	7	)	)	PUNCT
cblr-14237	727	8	,	,	PUNCT
cblr-14237	727	9	(	(	PUNCT
cblr-14237	727	10	c	c	NOUN
cblr-14237	727	11	)	)	PUNCT
cblr-14237	727	12	.	.	PUNCT
cblr-14237	728	1	for	for	ADP
cblr-14237	728	2	examples	example	NOUN
cblr-14237	728	3	of	of	ADP
cblr-14237	728	4	these	these	DET
cblr-14237	728	5	adjustments	adjustment	NOUN
cblr-14237	728	6	,	,	PUNCT
cblr-14237	728	7	see	see	VERB
cblr-14237	728	8	infra	infra	NOUN
cblr-14237	728	9	part	part	NOUN
cblr-14237	728	10	iii.c	iii.c	NOUN
cblr-14237	728	11	.	.	PUNCT
cblr-14237	728	12	660	660	NUM
cblr-14237	728	13	columbia	columbia	PROPN
cblr-14237	728	14	business	business	NOUN
cblr-14237	728	15	law	law	PROPN
cblr-14237	728	16	review	review	NOUN
cblr-14237	729	1	[	[	X
cblr-14237	729	2	vol	vol	NOUN
cblr-14237	729	3	.	.	PUNCT
cblr-14237	729	4	2024	2024	NUM
cblr-14237	729	5	2	2	NUM
cblr-14237	729	6	.	.	PUNCT
cblr-14237	729	7	distributional	distributional	ADJ
cblr-14237	729	8	neutrality	neutrality	NOUN
cblr-14237	729	9	to	to	ADP
cblr-14237	729	10	some	some	DET
cblr-14237	729	11	extent	extent	NOUN
cblr-14237	729	12	,	,	PUNCT
cblr-14237	729	13	the	the	DET
cblr-14237	729	14	norm	norm	NOUN
cblr-14237	729	15	of	of	ADP
cblr-14237	729	16	distributional	distributional	ADJ
cblr-14237	729	17	neutrality	neutrality	NOUN
cblr-14237	729	18	is	be	AUX
cblr-14237	729	19	in	in	ADP
cblr-14237	729	20	tension	tension	NOUN
cblr-14237	729	21	with	with	ADP
cblr-14237	729	22	a	a	DET
cblr-14237	729	23	desire	desire	NOUN
cblr-14237	729	24	to	to	PART
cblr-14237	729	25	repeal	repeal	VERB
cblr-14237	729	26	or	or	CCONJ
cblr-14237	729	27	reform	reform	VERB
cblr-14237	729	28	tax	tax	NOUN
cblr-14237	729	29	expenditures	expenditure	NOUN
cblr-14237	729	30	.	.	PUNCT
cblr-14237	730	1	if	if	SCONJ
cblr-14237	730	2	some	some	DET
cblr-14237	730	3	taxpayers	taxpayer	NOUN
cblr-14237	730	4	benefit	benefit	VERB
cblr-14237	730	5	inappropriately	inappropriately	ADV
cblr-14237	730	6	from	from	ADP
cblr-14237	730	7	tax	tax	NOUN
cblr-14237	730	8	expenditures	expenditure	NOUN
cblr-14237	730	9	,	,	PUNCT
cblr-14237	730	10	those	those	DET
cblr-14237	730	11	taxpayers	taxpayer	NOUN
cblr-14237	730	12	should	should	AUX
cblr-14237	730	13	pay	pay	VERB
cblr-14237	730	14	more	more	ADJ
cblr-14237	730	15	,	,	PUNCT
cblr-14237	730	16	not	not	PART
cblr-14237	730	17	the	the	DET
cblr-14237	730	18	same	same	ADJ
cblr-14237	730	19	,	,	PUNCT
cblr-14237	730	20	after	after	ADP
cblr-14237	730	21	reform	reform	NOUN
cblr-14237	730	22	.	.	PUNCT
cblr-14237	731	1	still	still	ADV
cblr-14237	731	2	,	,	PUNCT
cblr-14237	731	3	the	the	DET
cblr-14237	731	4	political	political	ADJ
cblr-14237	731	5	economy	economy	NOUN
cblr-14237	731	6	of	of	ADP
cblr-14237	731	7	reform	reform	NOUN
cblr-14237	731	8	historically	historically	ADV
cblr-14237	731	9	has	have	AUX
cblr-14237	731	10	favored	favor	VERB
cblr-14237	731	11	maintaining	maintain	VERB
cblr-14237	731	12	taxpayers	taxpayer	NOUN
cblr-14237	731	13	’	'	PUNCT
cblr-14237	731	14	relative	relative	ADJ
cblr-14237	731	15	tax	tax	NOUN
cblr-14237	731	16	liabilities	liability	NOUN
cblr-14237	731	17	,	,	PUNCT
cblr-14237	731	18	then	then	ADV
cblr-14237	731	19	letting	let	VERB
cblr-14237	731	20	their	their	PRON
cblr-14237	731	21	post	post	ADJ
cblr-14237	731	22	-	-	ADJ
cblr-14237	731	23	reform	reform	ADJ
cblr-14237	731	24	behavior	behavior	NOUN
cblr-14237	731	25	determine	determine	VERB
cblr-14237	731	26	subsequent	subsequent	ADJ
cblr-14237	731	27	changes	change	NOUN
cblr-14237	731	28	in	in	ADP
cblr-14237	731	29	tax	tax	NOUN
cblr-14237	731	30	liability.163	liability.163	NOUN
cblr-14237	731	31	this	this	DET
cblr-14237	731	32	type	type	NOUN
cblr-14237	731	33	of	of	ADP
cblr-14237	731	34	distributional	distributional	ADJ
cblr-14237	731	35	neutrality	neutrality	NOUN
cblr-14237	731	36	is	be	AUX
cblr-14237	731	37	hard	hard	ADJ
cblr-14237	731	38	to	to	PART
cblr-14237	731	39	achieve	achieve	VERB
cblr-14237	731	40	when	when	SCONJ
cblr-14237	731	41	repealing	repealing	NOUN
cblr-14237	731	42	or	or	CCONJ
cblr-14237	731	43	restricting	restrict	VERB
cblr-14237	731	44	tax	tax	NOUN
cblr-14237	731	45	expenditures	expenditure	NOUN
cblr-14237	731	46	,	,	PUNCT
cblr-14237	731	47	and	and	CCONJ
cblr-14237	731	48	it	it	PRON
cblr-14237	731	49	is	be	AUX
cblr-14237	731	50	similarly	similarly	ADV
cblr-14237	731	51	difficult	difficult	ADJ
cblr-14237	731	52	to	to	PART
cblr-14237	731	53	achieve	achieve	VERB
cblr-14237	731	54	in	in	ADP
cblr-14237	731	55	baserate	baserate	ADJ
cblr-14237	731	56	transformations	transformation	NOUN
cblr-14237	731	57	.	.	PUNCT
cblr-14237	732	1	a	a	DET
cblr-14237	732	2	more	more	ADV
cblr-14237	732	3	-	-	PUNCT
cblr-14237	732	4	typical	typical	ADJ
cblr-14237	732	5	construction	construction	NOUN
cblr-14237	732	6	of	of	ADP
cblr-14237	732	7	distributional	distributional	ADJ
cblr-14237	732	8	neutrality	neutrality	NOUN
cblr-14237	732	9	examines	examine	VERB
cblr-14237	732	10	cohorts	cohort	NOUN
cblr-14237	732	11	of	of	ADP
cblr-14237	732	12	taxpayers	taxpayer	NOUN
cblr-14237	732	13	,	,	PUNCT
cblr-14237	732	14	rather	rather	ADV
cblr-14237	732	15	than	than	ADP
cblr-14237	732	16	taxpayers	taxpayer	NOUN
cblr-14237	732	17	as	as	ADP
cblr-14237	732	18	individuals	individual	NOUN
cblr-14237	732	19	.	.	PUNCT
cblr-14237	733	1	divisions	division	NOUN
cblr-14237	733	2	by	by	ADP
cblr-14237	733	3	income	income	NOUN
cblr-14237	733	4	thresholds	threshold	NOUN
cblr-14237	733	5	or	or	CCONJ
cblr-14237	733	6	quintiles	quintile	NOUN
cblr-14237	733	7	or	or	CCONJ
cblr-14237	733	8	deciles	decile	NOUN
cblr-14237	733	9	are	be	AUX
cblr-14237	733	10	common.164	common.164	NOUN
cblr-14237	733	11	base	base	NOUN
cblr-14237	733	12	-	-	PUNCT
cblr-14237	733	13	rate	rate	NOUN
cblr-14237	733	14	transformations	transformation	NOUN
cblr-14237	733	15	should	should	AUX
cblr-14237	733	16	be	be	AUX
cblr-14237	733	17	able	able	ADJ
cblr-14237	733	18	to	to	PART
cblr-14237	733	19	satisfy	satisfy	VERB
cblr-14237	733	20	this	this	DET
cblr-14237	733	21	version	version	NOUN
cblr-14237	733	22	of	of	ADP
cblr-14237	733	23	distributional	distributional	ADJ
cblr-14237	733	24	neutrality	neutrality	NOUN
cblr-14237	733	25	,	,	PUNCT
cblr-14237	733	26	which	which	PRON
cblr-14237	733	27	obscures	obscure	VERB
cblr-14237	733	28	intra	intra	ADJ
cblr-14237	733	29	-	-	ADJ
cblr-14237	733	30	cohort	cohort	ADJ
cblr-14237	733	31	variations.165	variations.165	NOUN
cblr-14237	733	32	because	because	SCONJ
cblr-14237	733	33	base	base	ADJ
cblr-14237	733	34	-	-	PUNCT
cblr-14237	733	35	rate	rate	NOUN
cblr-14237	733	36	transformations	transformation	NOUN
cblr-14237	733	37	adjust	adjust	VERB
cblr-14237	733	38	the	the	DET
cblr-14237	733	39	generally	generally	ADV
cblr-14237	733	40	applicable	applicable	ADJ
cblr-14237	733	41	rate	rate	NOUN
cblr-14237	733	42	structure	structure	NOUN
cblr-14237	733	43	,	,	PUNCT
cblr-14237	733	44	taxpayers	taxpayer	NOUN
cblr-14237	733	45	with	with	ADP
cblr-14237	733	46	the	the	DET
cblr-14237	733	47	same	same	ADJ
cblr-14237	733	48	income	income	NOUN
cblr-14237	733	49	—	—	PUNCT
cblr-14237	733	50	however	however	ADV
cblr-14237	733	51	they	they	PRON
cblr-14237	733	52	arrive	arrive	VERB
cblr-14237	733	53	at	at	ADP
cblr-14237	733	54	that	that	DET
cblr-14237	733	55	amount	amount	NOUN
cblr-14237	733	56	—	—	PUNCT
cblr-14237	733	57	should	should	AUX
cblr-14237	733	58	fare	fare	VERB
cblr-14237	733	59	the	the	DET
cblr-14237	733	60	same	same	ADJ
cblr-14237	733	61	.	.	PUNCT
cblr-14237	734	1	more	more	ADV
cblr-14237	734	2	generally	generally	ADV
cblr-14237	734	3	,	,	PUNCT
cblr-14237	734	4	the	the	DET
cblr-14237	734	5	distributional	distributional	ADJ
cblr-14237	734	6	effects	effect	NOUN
cblr-14237	734	7	of	of	ADP
cblr-14237	734	8	tax	tax	NOUN
cblr-14237	734	9	expenditure	expenditure	NOUN
cblr-14237	734	10	reform	reform	NOUN
cblr-14237	734	11	—	—	PUNCT
cblr-14237	734	12	through	through	ADP
cblr-14237	734	13	repeal	repeal	NOUN
cblr-14237	734	14	or	or	CCONJ
cblr-14237	734	15	base	base	NOUN
cblr-14237	734	16	-	-	PUNCT
cblr-14237	734	17	rate	rate	NOUN
cblr-14237	734	18	163	163	NUM
cblr-14237	734	19	cf	cf	NOUN
cblr-14237	734	20	.	.	PUNCT
cblr-14237	735	1	graetz	graetz	PROPN
cblr-14237	735	2	,	,	PUNCT
cblr-14237	735	3	supra	supra	PROPN
cblr-14237	735	4	note	note	PROPN
cblr-14237	735	5	138	138	NUM
cblr-14237	735	6	,	,	PUNCT
cblr-14237	735	7	at	at	ADP
cblr-14237	735	8	648	648	NUM
cblr-14237	735	9	(	(	PUNCT
cblr-14237	735	10	noting	note	VERB
cblr-14237	735	11	that	that	SCONJ
cblr-14237	735	12	,	,	PUNCT
cblr-14237	735	13	for	for	ADP
cblr-14237	735	14	the	the	DET
cblr-14237	735	15	tax	tax	NOUN
cblr-14237	735	16	reform	reform	NOUN
cblr-14237	735	17	act	act	NOUN
cblr-14237	735	18	of	of	ADP
cblr-14237	735	19	1986	1986	NUM
cblr-14237	735	20	,	,	PUNCT
cblr-14237	735	21	“	"	PUNCT
cblr-14237	735	22	much	much	ADJ
cblr-14237	735	23	of	of	ADP
cblr-14237	735	24	the	the	DET
cblr-14237	735	25	tax	tax	NOUN
cblr-14237	735	26	increase	increase	NOUN
cblr-14237	735	27	for	for	ADP
cblr-14237	735	28	upper	upper	ADJ
cblr-14237	735	29	-	-	PUNCT
cblr-14237	735	30	income	income	NOUN
cblr-14237	735	31	taxpayers	taxpayer	NOUN
cblr-14237	735	32	was	be	AUX
cblr-14237	735	33	in	in	ADP
cblr-14237	735	34	the	the	DET
cblr-14237	735	35	form	form	NOUN
cblr-14237	735	36	of	of	ADP
cblr-14237	735	37	retroactive	retroactive	ADJ
cblr-14237	735	38	tax	tax	NOUN
cblr-14237	735	39	increases	increase	NOUN
cblr-14237	735	40	on	on	ADP
cblr-14237	735	41	pre-1986	pre-1986	NOUN
cblr-14237	735	42	tax	tax	NOUN
cblr-14237	735	43	shelter	shelter	NOUN
cblr-14237	735	44	investments	investment	NOUN
cblr-14237	735	45	,	,	PUNCT
cblr-14237	735	46	[	[	X
cblr-14237	735	47	which	which	PRON
cblr-14237	735	48	]	]	PUNCT
cblr-14237	735	49	had	have	VERB
cblr-14237	735	50	only	only	ADV
cblr-14237	735	51	a	a	DET
cblr-14237	735	52	temporary	temporary	ADJ
cblr-14237	735	53	impact	impact	NOUN
cblr-14237	735	54	in	in	ADP
cblr-14237	735	55	increasing	increase	VERB
cblr-14237	735	56	taxes	taxis	NOUN
cblr-14237	735	57	of	of	ADP
cblr-14237	735	58	upper	upper	ADJ
cblr-14237	735	59	-	-	PUNCT
cblr-14237	735	60	income	income	NOUN
cblr-14237	735	61	people	people	NOUN
cblr-14237	735	62	,	,	PUNCT
cblr-14237	735	63	even	even	ADV
cblr-14237	735	64	though	though	SCONJ
cblr-14237	735	65	the	the	DET
cblr-14237	735	66	provisions	provision	NOUN
cblr-14237	735	67	themselves	themselves	PRON
cblr-14237	735	68	,	,	PUNCT
cblr-14237	735	69	as	as	ADV
cblr-14237	735	70	well	well	ADV
cblr-14237	735	71	as	as	ADP
cblr-14237	735	72	the	the	DET
cblr-14237	735	73	accompanying	accompanying	ADJ
cblr-14237	735	74	rate	rate	NOUN
cblr-14237	735	75	reductions	reduction	NOUN
cblr-14237	735	76	,	,	PUNCT
cblr-14237	735	77	were	be	AUX
cblr-14237	735	78	permanent	permanent	ADJ
cblr-14237	735	79	changes	change	NOUN
cblr-14237	735	80	”	"	PUNCT
cblr-14237	735	81	)	)	PUNCT
cblr-14237	735	82	.	.	PUNCT
cblr-14237	736	1	tax	tax	NOUN
cblr-14237	736	2	reform	reform	NOUN
cblr-14237	736	3	also	also	ADV
cblr-14237	736	4	faces	face	VERB
cblr-14237	736	5	incremental	incremental	ADJ
cblr-14237	736	6	legislative	legislative	ADJ
cblr-14237	736	7	changes	change	NOUN
cblr-14237	736	8	that	that	PRON
cblr-14237	736	9	can	can	AUX
cblr-14237	736	10	erode	erode	VERB
cblr-14237	736	11	reform	reform	NOUN
cblr-14237	736	12	’s	’s	PART
cblr-14237	736	13	coherence	coherence	NOUN
cblr-14237	736	14	.	.	PUNCT
cblr-14237	737	1	see	see	VERB
cblr-14237	737	2	michael	michael	PROPN
cblr-14237	737	3	j.	j.	PROPN
cblr-14237	737	4	graetz	graetz	PROPN
cblr-14237	737	5	,	,	PUNCT
cblr-14237	737	6	tax	tax	NOUN
cblr-14237	737	7	reform	reform	NOUN
cblr-14237	737	8	unraveling	unravel	VERB
cblr-14237	737	9	,	,	PUNCT
cblr-14237	737	10	21	21	NUM
cblr-14237	737	11	j.	j.	PROPN
cblr-14237	737	12	econ	econ	PROPN
cblr-14237	737	13	.	.	PUNCT
cblr-14237	738	1	persp	persp	PROPN
cblr-14237	738	2	.	.	PUNCT
cblr-14237	739	1	69	69	NUM
cblr-14237	739	2	,	,	PUNCT
cblr-14237	739	3	70–72	70–72	NUM
cblr-14237	739	4	(	(	PUNCT
cblr-14237	739	5	2007	2007	NUM
cblr-14237	739	6	)	)	PUNCT
cblr-14237	739	7	(	(	PUNCT
cblr-14237	739	8	describing	describe	VERB
cblr-14237	739	9	the	the	DET
cblr-14237	739	10	almost	almost	ADV
cblr-14237	739	11	-	-	PUNCT
cblr-14237	739	12	immediate	immediate	ADJ
cblr-14237	739	13	legislative	legislative	ADJ
cblr-14237	739	14	pressure	pressure	NOUN
cblr-14237	739	15	to	to	PART
cblr-14237	739	16	unwind	unwind	VERB
cblr-14237	739	17	the	the	DET
cblr-14237	739	18	tax	tax	NOUN
cblr-14237	739	19	reform	reform	NOUN
cblr-14237	739	20	act	act	NOUN
cblr-14237	739	21	of	of	ADP
cblr-14237	739	22	1986	1986	NUM
cblr-14237	739	23	)	)	PUNCT
cblr-14237	739	24	.	.	PUNCT
cblr-14237	740	1	164	164	NUM
cblr-14237	740	2	see	see	VERB
cblr-14237	740	3	graetz	graetz	NOUN
cblr-14237	740	4	,	,	PUNCT
cblr-14237	740	5	supra	supra	PROPN
cblr-14237	740	6	note	note	PROPN
cblr-14237	740	7	138	138	NUM
cblr-14237	740	8	,	,	PUNCT
cblr-14237	740	9	at	at	ADP
cblr-14237	740	10	639–40	639–40	PROPN
cblr-14237	740	11	(	(	PUNCT
cblr-14237	740	12	noting	note	VERB
cblr-14237	740	13	that	that	SCONJ
cblr-14237	740	14	both	both	DET
cblr-14237	740	15	types	type	NOUN
cblr-14237	740	16	of	of	ADP
cblr-14237	740	17	divisions	division	NOUN
cblr-14237	740	18	distort	distort	VERB
cblr-14237	740	19	distributional	distributional	ADJ
cblr-14237	740	20	analysis	analysis	NOUN
cblr-14237	740	21	)	)	PUNCT
cblr-14237	740	22	.	.	PUNCT
cblr-14237	741	1	165	165	NUM
cblr-14237	741	2	see	see	VERB
cblr-14237	741	3	graetz	graetz	NOUN
cblr-14237	741	4	,	,	PUNCT
cblr-14237	741	5	supra	supra	PROPN
cblr-14237	741	6	note	note	PROPN
cblr-14237	741	7	138	138	NUM
cblr-14237	741	8	,	,	PUNCT
cblr-14237	741	9	at	at	ADP
cblr-14237	741	10	639	639	NUM
cblr-14237	741	11	(	(	PUNCT
cblr-14237	741	12	“	"	PUNCT
cblr-14237	741	13	distinctions	distinction	NOUN
cblr-14237	741	14	among	among	ADP
cblr-14237	741	15	families	family	NOUN
cblr-14237	741	16	in	in	ADP
cblr-14237	741	17	the	the	DET
cblr-14237	741	18	same	same	ADJ
cblr-14237	741	19	income	income	NOUN
cblr-14237	741	20	class	class	NOUN
cblr-14237	741	21	are	be	AUX
cblr-14237	741	22	not	not	PART
cblr-14237	741	23	captured	capture	VERB
cblr-14237	741	24	in	in	ADP
cblr-14237	741	25	the	the	DET
cblr-14237	741	26	distributional	distributional	ADJ
cblr-14237	741	27	table	table	NOUN
cblr-14237	741	28	even	even	ADV
cblr-14237	741	29	though	though	SCONJ
cblr-14237	741	30	in	in	ADP
cblr-14237	741	31	many	many	ADJ
cblr-14237	741	32	instances	instance	NOUN
cblr-14237	741	33	intragroup	intragroup	ADJ
cblr-14237	741	34	differences	difference	NOUN
cblr-14237	741	35	may	may	AUX
cblr-14237	741	36	be	be	AUX
cblr-14237	741	37	more	more	ADV
cblr-14237	741	38	significant	significant	ADJ
cblr-14237	741	39	than	than	ADP
cblr-14237	741	40	intergroup	intergroup	NOUN
cblr-14237	741	41	differences	difference	NOUN
cblr-14237	741	42	.	.	PUNCT
cblr-14237	741	43	”	"	PUNCT
cblr-14237	741	44	)	)	PUNCT
cblr-14237	741	45	.	.	PUNCT
cblr-14237	742	1	no	no	INTJ
cblr-14237	742	2	.	.	NOUN
cblr-14237	742	3	2	2	NUM
cblr-14237	742	4	]	]	PUNCT
cblr-14237	742	5	transforming	transform	VERB
cblr-14237	742	6	tax	tax	NOUN
cblr-14237	742	7	expenditures	expenditure	NOUN
cblr-14237	742	8	661	661	NUM
cblr-14237	742	9	transformations	transformation	NOUN
cblr-14237	742	10	—	—	PUNCT
cblr-14237	742	11	depend	depend	VERB
cblr-14237	742	12	on	on	ADP
cblr-14237	742	13	how	how	SCONJ
cblr-14237	742	14	correlative	correlative	ADJ
cblr-14237	742	15	rate	rate	NOUN
cblr-14237	742	16	adjustments	adjustment	NOUN
cblr-14237	742	17	are	be	AUX
cblr-14237	742	18	made.166	made.166	NOUN
cblr-14237	742	19	to	to	ADP
cblr-14237	742	20	the	the	DET
cblr-14237	742	21	extent	extent	NOUN
cblr-14237	742	22	that	that	SCONJ
cblr-14237	742	23	these	these	DET
cblr-14237	742	24	adjustments	adjustment	NOUN
cblr-14237	742	25	are	be	AUX
cblr-14237	742	26	done	do	VERB
cblr-14237	742	27	at	at	ADP
cblr-14237	742	28	each	each	DET
cblr-14237	742	29	income	income	NOUN
cblr-14237	742	30	level	level	NOUN
cblr-14237	742	31	(	(	PUNCT
cblr-14237	742	32	or	or	CCONJ
cblr-14237	742	33	by	by	ADP
cblr-14237	742	34	income	income	NOUN
cblr-14237	742	35	cohorts	cohort	NOUN
cblr-14237	742	36	)	)	PUNCT
cblr-14237	742	37	,	,	PUNCT
cblr-14237	742	38	there	there	PRON
cblr-14237	742	39	are	be	VERB
cblr-14237	742	40	no	no	DET
cblr-14237	742	41	distributional	distributional	ADJ
cblr-14237	742	42	differences	difference	NOUN
cblr-14237	742	43	for	for	ADP
cblr-14237	742	44	either	either	DET
cblr-14237	742	45	reform	reform	NOUN
cblr-14237	742	46	strategy	strategy	NOUN
cblr-14237	742	47	.	.	PUNCT
cblr-14237	743	1	concerns	concern	NOUN
cblr-14237	743	2	that	that	PRON
cblr-14237	743	3	relate	relate	VERB
cblr-14237	743	4	to	to	ADP
cblr-14237	743	5	the	the	DET
cblr-14237	743	6	construction	construction	NOUN
cblr-14237	743	7	and	and	CCONJ
cblr-14237	743	8	measurement	measurement	NOUN
cblr-14237	743	9	of	of	ADP
cblr-14237	743	10	distributional	distributional	ADJ
cblr-14237	743	11	outcomes	outcome	NOUN
cblr-14237	743	12	exist	exist	VERB
cblr-14237	743	13	for	for	ADP
cblr-14237	743	14	revenueneutral	revenueneutral	ADJ
cblr-14237	743	15	repeal	repeal	NOUN
cblr-14237	743	16	as	as	ADV
cblr-14237	743	17	well	well	ADV
cblr-14237	743	18	as	as	ADP
cblr-14237	743	19	base	base	NOUN
cblr-14237	743	20	-	-	PUNCT
cblr-14237	743	21	rate	rate	NOUN
cblr-14237	743	22	transformations	transformation	NOUN
cblr-14237	743	23	.	.	PUNCT
cblr-14237	744	1	3	3	X
cblr-14237	744	2	.	.	X
cblr-14237	744	3	efficiency	efficiency	NOUN
cblr-14237	744	4	under	under	ADP
cblr-14237	744	5	a	a	DET
cblr-14237	744	6	neoclassical	neoclassical	ADJ
cblr-14237	744	7	approach	approach	NOUN
cblr-14237	744	8	,	,	PUNCT
cblr-14237	744	9	effective	effective	ADJ
cblr-14237	744	10	marginal	marginal	ADJ
cblr-14237	744	11	tax	tax	NOUN
cblr-14237	744	12	rates	rate	NOUN
cblr-14237	744	13	affect	affect	VERB
cblr-14237	744	14	individuals	individual	NOUN
cblr-14237	744	15	’	’	PART
cblr-14237	744	16	decision	decision	NOUN
cblr-14237	744	17	-	-	PUNCT
cblr-14237	744	18	making	making	NOUN
cblr-14237	744	19	,	,	PUNCT
cblr-14237	744	20	particularly	particularly	ADV
cblr-14237	744	21	in	in	ADP
cblr-14237	744	22	the	the	DET
cblr-14237	744	23	choice	choice	NOUN
cblr-14237	744	24	between	between	ADP
cblr-14237	744	25	incremental	incremental	ADJ
cblr-14237	744	26	labor	labor	NOUN
cblr-14237	744	27	(	(	PUNCT
cblr-14237	744	28	which	which	PRON
cblr-14237	744	29	generates	generate	VERB
cblr-14237	744	30	taxable	taxable	ADJ
cblr-14237	744	31	income	income	NOUN
cblr-14237	744	32	)	)	PUNCT
cblr-14237	744	33	and	and	CCONJ
cblr-14237	744	34	leisure	leisure	NOUN
cblr-14237	744	35	(	(	PUNCT
cblr-14237	744	36	which	which	PRON
cblr-14237	744	37	is	be	AUX
cblr-14237	744	38	untaxed	untaxed	ADJ
cblr-14237	744	39	)	)	PUNCT
cblr-14237	744	40	.	.	PUNCT
cblr-14237	745	1	higher	high	ADJ
cblr-14237	745	2	marginal	marginal	ADJ
cblr-14237	745	3	rates	rate	NOUN
cblr-14237	745	4	reduce	reduce	VERB
cblr-14237	745	5	labor	labor	NOUN
cblr-14237	745	6	supply	supply	NOUN
cblr-14237	745	7	and	and	CCONJ
cblr-14237	745	8	generate	generate	VERB
cblr-14237	745	9	deadweight	deadweight	ADJ
cblr-14237	745	10	loss	loss	NOUN
cblr-14237	745	11	,	,	PUNCT
cblr-14237	745	12	while	while	SCONJ
cblr-14237	745	13	lower	low	ADJ
cblr-14237	745	14	marginal	marginal	ADJ
cblr-14237	745	15	rates	rate	NOUN
cblr-14237	745	16	have	have	VERB
cblr-14237	745	17	the	the	DET
cblr-14237	745	18	reverse	reverse	ADJ
cblr-14237	745	19	effects	effect	NOUN
cblr-14237	745	20	.	.	PUNCT
cblr-14237	746	1	although	although	SCONJ
cblr-14237	746	2	economists	economist	NOUN
cblr-14237	746	3	have	have	AUX
cblr-14237	746	4	challenged	challenge	VERB
cblr-14237	746	5	this	this	DET
cblr-14237	746	6	conventional	conventional	ADJ
cblr-14237	746	7	wisdom	wisdom	NOUN
cblr-14237	746	8	over	over	ADP
cblr-14237	746	9	the	the	DET
cblr-14237	746	10	last	last	ADJ
cblr-14237	746	11	two	two	NUM
cblr-14237	746	12	decades	decade	NOUN
cblr-14237	746	13	,	,	PUNCT
cblr-14237	746	14	effective	effective	ADJ
cblr-14237	746	15	marginal	marginal	ADJ
cblr-14237	746	16	tax	tax	NOUN
cblr-14237	746	17	rates	rate	NOUN
cblr-14237	746	18	remain	remain	VERB
cblr-14237	746	19	a	a	DET
cblr-14237	746	20	material	material	NOUN
cblr-14237	746	21	consideration	consideration	NOUN
cblr-14237	746	22	when	when	SCONJ
cblr-14237	746	23	evaluating	evaluate	VERB
cblr-14237	746	24	changes	change	NOUN
cblr-14237	746	25	in	in	ADP
cblr-14237	746	26	law	law	NOUN
cblr-14237	746	27	.	.	PUNCT
cblr-14237	747	1	the	the	DET
cblr-14237	747	2	base	base	NOUN
cblr-14237	747	3	-	-	PUNCT
cblr-14237	747	4	rate	rate	NOUN
cblr-14237	747	5	identity	identity	NOUN
cblr-14237	747	6	implies	imply	VERB
cblr-14237	747	7	that	that	SCONJ
cblr-14237	747	8	changes	change	NOUN
cblr-14237	747	9	to	to	ADP
cblr-14237	747	10	the	the	DET
cblr-14237	747	11	nominal	nominal	ADJ
cblr-14237	747	12	tax	tax	NOUN
cblr-14237	747	13	base	base	NOUN
cblr-14237	747	14	can	can	AUX
cblr-14237	747	15	be	be	AUX
cblr-14237	747	16	offset	offset	VERB
cblr-14237	747	17	exactly	exactly	ADV
cblr-14237	747	18	by	by	ADP
cblr-14237	747	19	correlative	correlative	ADJ
cblr-14237	747	20	changes	change	NOUN
cblr-14237	747	21	in	in	ADP
cblr-14237	747	22	the	the	DET
cblr-14237	747	23	statutory	statutory	ADJ
cblr-14237	747	24	rate	rate	NOUN
cblr-14237	747	25	structure	structure	NOUN
cblr-14237	747	26	,	,	PUNCT
cblr-14237	747	27	without	without	ADP
cblr-14237	747	28	affecting	affect	VERB
cblr-14237	747	29	effective	effective	ADJ
cblr-14237	747	30	marginal	marginal	ADJ
cblr-14237	747	31	tax	tax	NOUN
cblr-14237	747	32	rates	rate	NOUN
cblr-14237	747	33	.	.	PUNCT
cblr-14237	748	1	when	when	SCONJ
cblr-14237	748	2	making	make	VERB
cblr-14237	748	3	correlative	correlative	ADJ
cblr-14237	748	4	adjustments	adjustment	NOUN
cblr-14237	748	5	for	for	ADP
cblr-14237	748	6	a	a	DET
cblr-14237	748	7	baserate	baserate	ADJ
cblr-14237	748	8	transformation	transformation	NOUN
cblr-14237	748	9	,	,	PUNCT
cblr-14237	748	10	the	the	DET
cblr-14237	748	11	objective	objective	NOUN
cblr-14237	748	12	is	be	AUX
cblr-14237	748	13	to	to	PART
cblr-14237	748	14	identify	identify	VERB
cblr-14237	748	15	changes	change	NOUN
cblr-14237	748	16	to	to	ADP
cblr-14237	748	17	the	the	DET
cblr-14237	748	18	rate	rate	NOUN
cblr-14237	748	19	structure	structure	NOUN
cblr-14237	748	20	that	that	PRON
cblr-14237	748	21	reverse	reverse	VERB
cblr-14237	748	22	the	the	DET
cblr-14237	748	23	effects	effect	NOUN
cblr-14237	748	24	of	of	ADP
cblr-14237	748	25	radical	radical	ADJ
cblr-14237	748	26	expansion	expansion	NOUN
cblr-14237	748	27	.	.	PUNCT
cblr-14237	749	1	in	in	ADP
cblr-14237	749	2	some	some	DET
cblr-14237	749	3	cases	case	NOUN
cblr-14237	749	4	,	,	PUNCT
cblr-14237	749	5	this	this	DET
cblr-14237	749	6	task	task	NOUN
cblr-14237	749	7	will	will	AUX
cblr-14237	749	8	be	be	AUX
cblr-14237	749	9	straightforward	straightforward	ADJ
cblr-14237	749	10	.	.	PUNCT
cblr-14237	750	1	for	for	ADP
cblr-14237	750	2	a	a	DET
cblr-14237	750	3	tax	tax	NOUN
cblr-14237	750	4	expenditure	expenditure	NOUN
cblr-14237	750	5	that	that	PRON
cblr-14237	750	6	effectively	effectively	ADV
cblr-14237	750	7	becomes	become	VERB
cblr-14237	750	8	an	an	DET
cblr-14237	750	9	additional	additional	ADJ
cblr-14237	750	10	standard	standard	NOUN
cblr-14237	750	11	deduction,167	deduction,167	ADP
cblr-14237	750	12	the	the	DET
cblr-14237	750	13	statutory	statutory	ADJ
cblr-14237	750	14	standard	standard	PROPN
cblr-14237	750	15	deduction	deduction	NOUN
cblr-14237	750	16	can	can	AUX
cblr-14237	750	17	be	be	AUX
cblr-14237	750	18	reduced	reduce	VERB
cblr-14237	750	19	by	by	ADP
cblr-14237	750	20	the	the	DET
cblr-14237	750	21	same	same	ADJ
cblr-14237	750	22	dollar	dollar	NOUN
cblr-14237	750	23	amount	amount	NOUN
cblr-14237	750	24	as	as	SCONJ
cblr-14237	750	25	the	the	DET
cblr-14237	750	26	effective	effective	ADJ
cblr-14237	750	27	additional	additional	ADJ
cblr-14237	750	28	standard	standard	ADJ
cblr-14237	750	29	deduction.168	deduction.168	NOUN
cblr-14237	750	30	other	other	ADJ
cblr-14237	750	31	situations	situation	NOUN
cblr-14237	750	32	require	require	VERB
cblr-14237	750	33	more	more	ADV
cblr-14237	750	34	complex	complex	ADJ
cblr-14237	750	35	solutions.169	solutions.169	NOUN
cblr-14237	750	36	if	if	SCONJ
cblr-14237	750	37	,	,	PUNCT
cblr-14237	750	38	for	for	ADP
cblr-14237	750	39	example	example	NOUN
cblr-14237	750	40	,	,	PUNCT
cblr-14237	750	41	the	the	DET
cblr-14237	750	42	hmid	hmid	NOUN
cblr-14237	750	43	becomes	become	VERB
cblr-14237	750	44	a	a	DET
cblr-14237	750	45	166	166	NUM
cblr-14237	750	46	distributional	distributional	ADJ
cblr-14237	750	47	considerations	consideration	NOUN
cblr-14237	750	48	may	may	AUX
cblr-14237	750	49	address	address	VERB
cblr-14237	750	50	wealth	wealth	NOUN
cblr-14237	750	51	as	as	ADV
cblr-14237	750	52	well	well	ADV
cblr-14237	750	53	as	as	ADP
cblr-14237	750	54	income	income	NOUN
cblr-14237	750	55	.	.	PUNCT
cblr-14237	751	1	see	see	VERB
cblr-14237	751	2	sugin	sugin	PROPN
cblr-14237	751	3	,	,	PUNCT
cblr-14237	751	4	supra	supra	PROPN
cblr-14237	751	5	note	note	PROPN
cblr-14237	751	6	6	6	NUM
cblr-14237	751	7	,	,	PUNCT
cblr-14237	751	8	at	at	ADP
cblr-14237	751	9	7	7	NUM
cblr-14237	751	10	.	.	SYM
cblr-14237	751	11	167	167	NUM
cblr-14237	751	12	see	see	VERB
cblr-14237	751	13	supra	supra	PROPN
cblr-14237	751	14	notes	note	NOUN
cblr-14237	751	15	130–134	130–134	NUM
cblr-14237	751	16	,	,	PUNCT
cblr-14237	751	17	140–148	140–148	NUM
cblr-14237	751	18	and	and	CCONJ
cblr-14237	751	19	accompanying	accompany	VERB
cblr-14237	751	20	text	text	NOUN
cblr-14237	751	21	(	(	PUNCT
cblr-14237	751	22	discussing	discuss	VERB
cblr-14237	751	23	the	the	DET
cblr-14237	751	24	ctc	ctc	NOUN
cblr-14237	751	25	and	and	CCONJ
cblr-14237	751	26	cdcc	cdcc	ADJ
cblr-14237	751	27	)	)	PUNCT
cblr-14237	751	28	.	.	PUNCT
cblr-14237	752	1	168	168	NUM
cblr-14237	752	2	this	this	DET
cblr-14237	752	3	reduction	reduction	NOUN
cblr-14237	752	4	is	be	AUX
cblr-14237	752	5	subject	subject	ADJ
cblr-14237	752	6	to	to	ADP
cblr-14237	752	7	interactions	interaction	NOUN
cblr-14237	752	8	with	with	ADP
cblr-14237	752	9	itemized	itemize	VERB
cblr-14237	752	10	deductions	deduction	NOUN
cblr-14237	752	11	.	.	PUNCT
cblr-14237	753	1	see	see	VERB
cblr-14237	753	2	i.r.c	i.r.c	NOUN
cblr-14237	753	3	.	.	PUNCT
cblr-14237	754	1	§	§	PROPN
cblr-14237	754	2	63(d	63(d	NUM
cblr-14237	754	3	)	)	PUNCT
cblr-14237	754	4	.	.	PUNCT
cblr-14237	755	1	169	169	NUM
cblr-14237	755	2	see	see	VERB
cblr-14237	755	3	infra	infra	NOUN
cblr-14237	755	4	part	part	NOUN
cblr-14237	755	5	iii.c	iii.c	NOUN
cblr-14237	755	6	.	.	PROPN
cblr-14237	755	7	662	662	NUM
cblr-14237	755	8	columbia	columbia	PROPN
cblr-14237	755	9	business	business	NOUN
cblr-14237	755	10	law	law	PROPN
cblr-14237	755	11	review	review	NOUN
cblr-14237	755	12	[	[	X
cblr-14237	755	13	vol	vol	NOUN
cblr-14237	755	14	.	.	NOUN
cblr-14237	755	15	2024	2024	NUM
cblr-14237	755	16	geographically	geographically	ADV
cblr-14237	755	17	variable	variable	ADJ
cblr-14237	755	18	housing	housing	NOUN
cblr-14237	755	19	benefit	benefit	NOUN
cblr-14237	755	20	,	,	PUNCT
cblr-14237	755	21	then	then	ADV
cblr-14237	755	22	the	the	DET
cblr-14237	755	23	rate	rate	NOUN
cblr-14237	755	24	structure	structure	NOUN
cblr-14237	755	25	also	also	ADV
cblr-14237	755	26	must	must	AUX
cblr-14237	755	27	account	account	VERB
cblr-14237	755	28	for	for	ADP
cblr-14237	755	29	these	these	DET
cblr-14237	755	30	geographic	geographic	ADJ
cblr-14237	755	31	variations.170	variations.170	NOUN
cblr-14237	755	32	there	there	PRON
cblr-14237	755	33	is	be	VERB
cblr-14237	755	34	some	some	DET
cblr-14237	755	35	tension	tension	NOUN
cblr-14237	755	36	between	between	ADP
cblr-14237	755	37	the	the	DET
cblr-14237	755	38	desire	desire	NOUN
cblr-14237	755	39	to	to	PART
cblr-14237	755	40	maintain	maintain	VERB
cblr-14237	755	41	effective	effective	ADJ
cblr-14237	755	42	marginal	marginal	ADJ
cblr-14237	755	43	rates	rate	NOUN
cblr-14237	755	44	and	and	CCONJ
cblr-14237	755	45	the	the	DET
cblr-14237	755	46	desire	desire	NOUN
cblr-14237	755	47	to	to	PART
cblr-14237	755	48	maintain	maintain	VERB
cblr-14237	755	49	revenue	revenue	NOUN
cblr-14237	755	50	neutrality	neutrality	NOUN
cblr-14237	755	51	.	.	PUNCT
cblr-14237	756	1	as	as	ADP
cblr-14237	756	2	a	a	DET
cblr-14237	756	3	standard	standard	ADJ
cblr-14237	756	4	trope	trope	NOUN
cblr-14237	756	5	of	of	ADP
cblr-14237	756	6	“	"	PUNCT
cblr-14237	756	7	broad	broad	ADJ
cblr-14237	756	8	base	base	NOUN
cblr-14237	756	9	,	,	PUNCT
cblr-14237	756	10	low	low	ADJ
cblr-14237	756	11	rates	rate	NOUN
cblr-14237	756	12	”	"	PUNCT
cblr-14237	756	13	tax	tax	NOUN
cblr-14237	756	14	reform	reform	NOUN
cblr-14237	756	15	,	,	PUNCT
cblr-14237	756	16	revenue	revenue	NOUN
cblr-14237	756	17	neutrality	neutrality	NOUN
cblr-14237	756	18	implies	imply	VERB
cblr-14237	756	19	that	that	SCONJ
cblr-14237	756	20	repealing	repealing	NOUN
cblr-14237	756	21	or	or	CCONJ
cblr-14237	756	22	limiting	limit	VERB
cblr-14237	756	23	tax	tax	NOUN
cblr-14237	756	24	expenditures	expenditure	NOUN
cblr-14237	756	25	is	be	AUX
cblr-14237	756	26	efficient	efficient	ADJ
cblr-14237	756	27	.	.	PUNCT
cblr-14237	757	1	lawmakers	lawmaker	NOUN
cblr-14237	757	2	can	can	AUX
cblr-14237	757	3	use	use	VERB
cblr-14237	757	4	the	the	DET
cblr-14237	757	5	nolonger	nolonger	NOUN
cblr-14237	757	6	-	-	PUNCT
cblr-14237	757	7	foregone	foregone	NOUN
cblr-14237	757	8	revenue	revenue	NOUN
cblr-14237	757	9	to	to	PART
cblr-14237	757	10	finance	finance	VERB
cblr-14237	757	11	statutory	statutory	ADJ
cblr-14237	757	12	rate	rate	NOUN
cblr-14237	757	13	cuts	cut	NOUN
cblr-14237	757	14	,	,	PUNCT
cblr-14237	757	15	which	which	PRON
cblr-14237	757	16	reduce	reduce	VERB
cblr-14237	757	17	effective	effective	ADJ
cblr-14237	757	18	marginal	marginal	ADJ
cblr-14237	757	19	rates	rate	NOUN
cblr-14237	757	20	for	for	ADP
cblr-14237	757	21	all	all	DET
cblr-14237	757	22	taxpayers.171	taxpayers.171	NOUN
cblr-14237	757	23	for	for	ADP
cblr-14237	757	24	baserate	baserate	ADJ
cblr-14237	757	25	transformations	transformation	NOUN
cblr-14237	757	26	,	,	PUNCT
cblr-14237	757	27	radical	radical	ADJ
cblr-14237	757	28	expansion	expansion	NOUN
cblr-14237	757	29	loses	lose	VERB
cblr-14237	757	30	revenue	revenue	NOUN
cblr-14237	757	31	,	,	PUNCT
cblr-14237	757	32	which	which	PRON
cblr-14237	757	33	lawmakers	lawmaker	NOUN
cblr-14237	757	34	must	must	AUX
cblr-14237	757	35	make	make	VERB
cblr-14237	757	36	up	up	ADP
cblr-14237	757	37	by	by	ADP
cblr-14237	757	38	adjusting	adjust	VERB
cblr-14237	757	39	the	the	DET
cblr-14237	757	40	statutory	statutory	ADJ
cblr-14237	757	41	rate	rate	NOUN
cblr-14237	757	42	structure	structure	NOUN
cblr-14237	757	43	.	.	PUNCT
cblr-14237	758	1	this	this	DET
cblr-14237	758	2	base	base	ADJ
cblr-14237	758	3	-	-	PUNCT
cblr-14237	758	4	rate	rate	NOUN
cblr-14237	758	5	adjustment	adjustment	NOUN
cblr-14237	758	6	also	also	ADV
cblr-14237	758	7	must	must	AUX
cblr-14237	758	8	maintain	maintain	VERB
cblr-14237	758	9	prereform	prereform	NOUN
cblr-14237	758	10	effective	effective	ADJ
cblr-14237	758	11	marginal	marginal	ADJ
cblr-14237	758	12	rates	rate	NOUN
cblr-14237	758	13	,	,	PUNCT
cblr-14237	758	14	which	which	PRON
cblr-14237	758	15	imposes	impose	VERB
cblr-14237	758	16	an	an	DET
cblr-14237	758	17	additional	additional	ADJ
cblr-14237	758	18	constraint	constraint	NOUN
cblr-14237	758	19	.	.	PUNCT
cblr-14237	759	1	finally	finally	ADV
cblr-14237	759	2	,	,	PUNCT
cblr-14237	759	3	taxpayers	taxpayer	NOUN
cblr-14237	759	4	’	'	PUNCT
cblr-14237	759	5	behavior	behavior	NOUN
cblr-14237	759	6	may	may	AUX
cblr-14237	759	7	diverge	diverge	VERB
cblr-14237	759	8	from	from	ADP
cblr-14237	759	9	neoclassical	neoclassical	ADJ
cblr-14237	759	10	norms	norm	NOUN
cblr-14237	759	11	,	,	PUNCT
cblr-14237	759	12	perhaps	perhaps	ADV
cblr-14237	759	13	because	because	SCONJ
cblr-14237	759	14	of	of	ADP
cblr-14237	759	15	behavioral	behavioral	ADJ
cblr-14237	759	16	psychology	psychology	NOUN
cblr-14237	759	17	,	,	PUNCT
cblr-14237	759	18	salience	salience	NOUN
cblr-14237	759	19	,	,	PUNCT
cblr-14237	759	20	or	or	CCONJ
cblr-14237	759	21	fiscal	fiscal	ADJ
cblr-14237	759	22	illusion.172	illusion.172	NOUN
cblr-14237	759	23	psychological	psychological	ADJ
cblr-14237	759	24	considerations	consideration	NOUN
cblr-14237	759	25	,	,	PUNCT
cblr-14237	759	26	such	such	ADJ
cblr-14237	759	27	as	as	ADP
cblr-14237	759	28	loss	loss	NOUN
cblr-14237	759	29	aversion	aversion	NOUN
cblr-14237	759	30	and	and	CCONJ
cblr-14237	759	31	the	the	DET
cblr-14237	759	32	endowment	endowment	ADJ
cblr-14237	759	33	effect	effect	NOUN
cblr-14237	759	34	,	,	PUNCT
cblr-14237	759	35	may	may	AUX
cblr-14237	759	36	affect	affect	VERB
cblr-14237	759	37	how	how	SCONJ
cblr-14237	759	38	taxpayers	taxpayer	NOUN
cblr-14237	759	39	view	view	VERB
cblr-14237	759	40	the	the	DET
cblr-14237	759	41	elimination	elimination	NOUN
cblr-14237	759	42	or	or	CCONJ
cblr-14237	759	43	expansion	expansion	NOUN
cblr-14237	759	44	of	of	ADP
cblr-14237	759	45	a	a	DET
cblr-14237	759	46	tax	tax	NOUN
cblr-14237	759	47	expenditure	expenditure	NOUN
cblr-14237	759	48	.	.	PUNCT
cblr-14237	760	1	similarly	similarly	ADV
cblr-14237	760	2	,	,	PUNCT
cblr-14237	760	3	base	base	NOUN
cblr-14237	760	4	changes	change	NOUN
cblr-14237	760	5	may	may	AUX
cblr-14237	760	6	be	be	AUX
cblr-14237	760	7	more	more	ADV
cblr-14237	760	8	or	or	CCONJ
cblr-14237	760	9	less	less	ADJ
cblr-14237	760	10	salient	salient	NOUN
cblr-14237	760	11	to	to	ADP
cblr-14237	760	12	taxpayers	taxpayer	NOUN
cblr-14237	760	13	than	than	ADP
cblr-14237	760	14	changes	change	NOUN
cblr-14237	760	15	in	in	ADP
cblr-14237	760	16	tax	tax	NOUN
cblr-14237	760	17	rates	rate	NOUN
cblr-14237	760	18	.	.	PUNCT
cblr-14237	761	1	finally	finally	ADV
cblr-14237	761	2	,	,	PUNCT
cblr-14237	761	3	“	"	PUNCT
cblr-14237	761	4	fiscal	fiscal	ADJ
cblr-14237	761	5	illusion”—the	illusion”—the	ADJ
cblr-14237	761	6	idea	idea	NOUN
cblr-14237	761	7	that	that	SCONJ
cblr-14237	761	8	people	people	NOUN
cblr-14237	761	9	perceive	perceive	VERB
cblr-14237	761	10	different	different	ADJ
cblr-14237	761	11	forms	form	NOUN
cblr-14237	761	12	of	of	ADP
cblr-14237	761	13	government	government	NOUN
cblr-14237	761	14	spending	spending	NOUN
cblr-14237	761	15	differently	differently	ADV
cblr-14237	761	16	—	—	PUNCT
cblr-14237	761	17	may	may	AUX
cblr-14237	761	18	affect	affect	VERB
cblr-14237	761	19	the	the	DET
cblr-14237	761	20	political	political	ADJ
cblr-14237	761	21	economy	economy	NOUN
cblr-14237	761	22	of	of	ADP
cblr-14237	761	23	repeal	repeal	NOUN
cblr-14237	761	24	compared	compare	VERB
cblr-14237	761	25	to	to	ADP
cblr-14237	761	26	base	base	NOUN
cblr-14237	761	27	-	-	PUNCT
cblr-14237	761	28	rate	rate	NOUN
cblr-14237	761	29	transformations.173	transformations.173	NOUN
cblr-14237	761	30	these	these	DET
cblr-14237	761	31	factors	factor	NOUN
cblr-14237	761	32	do	do	AUX
cblr-14237	761	33	not	not	PART
cblr-14237	761	34	point	point	VERB
cblr-14237	761	35	in	in	ADP
cblr-14237	761	36	a	a	DET
cblr-14237	761	37	single	single	ADJ
cblr-14237	761	38	direction	direction	NOUN
cblr-14237	761	39	or	or	CCONJ
cblr-14237	761	40	favor	favor	VERB
cblr-14237	761	41	a	a	DET
cblr-14237	761	42	single	single	ADJ
cblr-14237	761	43	170	170	NUM
cblr-14237	761	44	doing	do	VERB
cblr-14237	761	45	so	so	ADV
cblr-14237	761	46	may	may	AUX
cblr-14237	761	47	be	be	AUX
cblr-14237	761	48	welfare	welfare	NOUN
cblr-14237	761	49	-	-	PUNCT
cblr-14237	761	50	enhancing	enhance	VERB
cblr-14237	761	51	without	without	ADP
cblr-14237	761	52	regard	regard	NOUN
cblr-14237	761	53	to	to	ADP
cblr-14237	761	54	the	the	DET
cblr-14237	761	55	base	base	NOUN
cblr-14237	761	56	-	-	PUNCT
cblr-14237	761	57	rate	rate	NOUN
cblr-14237	761	58	transformation	transformation	NOUN
cblr-14237	761	59	.	.	PUNCT
cblr-14237	762	1	see	see	VERB
cblr-14237	762	2	david	david	PROPN
cblr-14237	762	3	y.	y.	PROPN
cblr-14237	762	4	albouy	albouy	PROPN
cblr-14237	762	5	,	,	PUNCT
cblr-14237	762	6	the	the	DET
cblr-14237	762	7	unequal	unequal	ADJ
cblr-14237	762	8	burden	burden	NOUN
cblr-14237	762	9	of	of	ADP
cblr-14237	762	10	federal	federal	ADJ
cblr-14237	762	11	taxation	taxation	NOUN
cblr-14237	762	12	(	(	PUNCT
cblr-14237	762	13	nat’l	nat’l	PROPN
cblr-14237	762	14	bur	bur	PROPN
cblr-14237	762	15	.	.	PROPN
cblr-14237	762	16	of	of	ADP
cblr-14237	762	17	econ	econ	PROPN
cblr-14237	762	18	.	.	PUNCT
cblr-14237	763	1	rsch	rsch	PROPN
cblr-14237	763	2	.	.	PUNCT
cblr-14237	763	3	,	,	PUNCT
cblr-14237	764	1	working	work	VERB
cblr-14237	764	2	paper	paper	NOUN
cblr-14237	764	3	no	no	INTJ
cblr-14237	764	4	.	.	PROPN
cblr-14237	764	5	13995	13995	NUM
cblr-14237	764	6	,	,	PUNCT
cblr-14237	764	7	2008	2008	NUM
cblr-14237	764	8	)	)	PUNCT
cblr-14237	764	9	(	(	PUNCT
cblr-14237	764	10	modelling	model	VERB
cblr-14237	764	11	the	the	DET
cblr-14237	764	12	effects	effect	NOUN
cblr-14237	764	13	of	of	ADP
cblr-14237	764	14	geographic	geographic	ADJ
cblr-14237	764	15	cost	cost	NOUN
cblr-14237	764	16	-	-	PUNCT
cblr-14237	764	17	of	of	ADP
cblr-14237	764	18	-	-	PUNCT
cblr-14237	764	19	living	live	VERB
cblr-14237	764	20	variations	variation	NOUN
cblr-14237	764	21	and	and	CCONJ
cblr-14237	764	22	federal	federal	ADJ
cblr-14237	764	23	itemized	itemize	VERB
cblr-14237	764	24	deductions	deduction	NOUN
cblr-14237	764	25	on	on	ADP
cblr-14237	764	26	taxpayers	taxpayer	NOUN
cblr-14237	764	27	’	’	PART
cblr-14237	764	28	locational	locational	ADJ
cblr-14237	764	29	decisions	decision	NOUN
cblr-14237	764	30	)	)	PUNCT
cblr-14237	764	31	,	,	PUNCT
cblr-14237	765	1	https://www.nber.org/system/files/working_papers/w13995/w13995.pdf	https://www.nber.org/system/files/working_papers/w13995/w13995.pdf	PROPN
cblr-14237	766	1	[	[	X
cblr-14237	766	2	https://perma.cc/8c7x-d722	https://perma.cc/8c7x-d722	NOUN
cblr-14237	766	3	]	]	X
cblr-14237	766	4	.	.	PUNCT
cblr-14237	767	1	171	171	NUM
cblr-14237	767	2	this	this	DET
cblr-14237	767	3	intuition	intuition	NOUN
cblr-14237	767	4	may	may	AUX
cblr-14237	767	5	not	not	PART
cblr-14237	767	6	hold	hold	VERB
cblr-14237	767	7	when	when	SCONJ
cblr-14237	767	8	the	the	DET
cblr-14237	767	9	lost	lost	ADJ
cblr-14237	767	10	tax	tax	NOUN
cblr-14237	767	11	benefit	benefit	NOUN
cblr-14237	767	12	applies	apply	VERB
cblr-14237	767	13	broadly	broadly	ADV
cblr-14237	767	14	and	and	CCONJ
cblr-14237	767	15	lowers	lower	VERB
cblr-14237	767	16	those	those	DET
cblr-14237	767	17	taxpayers	taxpayer	NOUN
cblr-14237	767	18	’	’	PART
cblr-14237	767	19	marginal	marginal	ADJ
cblr-14237	767	20	rates	rate	NOUN
cblr-14237	767	21	by	by	ADP
cblr-14237	767	22	more	more	ADJ
cblr-14237	767	23	than	than	ADP
cblr-14237	767	24	the	the	DET
cblr-14237	767	25	post	post	NOUN
cblr-14237	767	26	-	-	NOUN
cblr-14237	767	27	repeal	repeal	ADJ
cblr-14237	767	28	across	across	ADP
cblr-14237	767	29	-	-	PUNCT
cblr-14237	767	30	the	the	DET
cblr-14237	767	31	-	-	PUNCT
cblr-14237	767	32	board	board	NOUN
cblr-14237	767	33	rate	rate	NOUN
cblr-14237	767	34	cut	cut	NOUN
cblr-14237	767	35	.	.	PUNCT
cblr-14237	768	1	172	172	NUM
cblr-14237	768	2	see	see	VERB
cblr-14237	768	3	,	,	PUNCT
cblr-14237	768	4	e.g.	e.g.	ADV
cblr-14237	768	5	,	,	PUNCT
cblr-14237	768	6	david	david	PROPN
cblr-14237	768	7	gamage	gamage	PROPN
cblr-14237	768	8	&	&	CCONJ
cblr-14237	768	9	darien	darien	PROPN
cblr-14237	768	10	shanske	shanske	PROPN
cblr-14237	768	11	,	,	PUNCT
cblr-14237	768	12	three	three	NUM
cblr-14237	768	13	essays	essay	NOUN
cblr-14237	768	14	on	on	ADP
cblr-14237	768	15	tax	tax	NOUN
cblr-14237	768	16	salience	salience	NOUN
cblr-14237	768	17	:	:	PUNCT
cblr-14237	768	18	market	market	NOUN
cblr-14237	768	19	salience	salience	NOUN
cblr-14237	768	20	and	and	CCONJ
cblr-14237	768	21	political	political	ADJ
cblr-14237	768	22	salience	salience	NOUN
cblr-14237	768	23	,	,	PUNCT
cblr-14237	768	24	65	65	NUM
cblr-14237	768	25	tax	tax	NOUN
cblr-14237	768	26	l.	l.	PROPN
cblr-14237	768	27	rev	rev	PROPN
cblr-14237	768	28	.	.	PROPN
cblr-14237	768	29	19	19	NUM
cblr-14237	768	30	,	,	PUNCT
cblr-14237	768	31	20–21	20–21	NUM
cblr-14237	768	32	(	(	PUNCT
cblr-14237	768	33	2011	2011	NUM
cblr-14237	768	34	)	)	PUNCT
cblr-14237	768	35	(	(	PUNCT
cblr-14237	768	36	distinguishing	distinguish	VERB
cblr-14237	768	37	market	market	NOUN
cblr-14237	768	38	salience	salience	NOUN
cblr-14237	768	39	from	from	ADP
cblr-14237	768	40	political	political	ADJ
cblr-14237	768	41	salience	salience	NOUN
cblr-14237	768	42	)	)	PUNCT
cblr-14237	768	43	.	.	PUNCT
cblr-14237	769	1	173	173	NUM
cblr-14237	769	2	see	see	VERB
cblr-14237	769	3	i	i	PRON
cblr-14237	769	4	d.	d.	PROPN
cblr-14237	769	5	at	at	ADP
cblr-14237	769	6	24	24	NUM
cblr-14237	769	7	(	(	PUNCT
cblr-14237	769	8	describing	describe	VERB
cblr-14237	769	9	this	this	DET
cblr-14237	769	10	well	well	ADV
cblr-14237	769	11	-	-	PUNCT
cblr-14237	769	12	traveled	travel	VERB
cblr-14237	769	13	term	term	NOUN
cblr-14237	769	14	as	as	ADP
cblr-14237	769	15	“	"	PUNCT
cblr-14237	769	16	emotion	emotion	NOUN
cblr-14237	769	17	laden	laden	ADJ
cblr-14237	769	18	and	and	CCONJ
cblr-14237	769	19	potentially	potentially	ADV
cblr-14237	769	20	misleading	misleading	ADJ
cblr-14237	769	21	”	"	PUNCT
cblr-14237	769	22	)	)	PUNCT
cblr-14237	769	23	.	.	PUNCT
cblr-14237	770	1	no	no	INTJ
cblr-14237	770	2	.	.	NOUN
cblr-14237	770	3	2	2	NUM
cblr-14237	770	4	]	]	PUNCT
cblr-14237	770	5	transforming	transform	VERB
cblr-14237	770	6	tax	tax	NOUN
cblr-14237	770	7	expenditures	expenditure	NOUN
cblr-14237	770	8	663	663	NUM
cblr-14237	770	9	style	style	NOUN
cblr-14237	770	10	of	of	ADP
cblr-14237	770	11	reform	reform	NOUN
cblr-14237	770	12	—	—	PUNCT
cblr-14237	770	13	and	and	CCONJ
cblr-14237	770	14	their	their	PRON
cblr-14237	770	15	effects	effect	NOUN
cblr-14237	770	16	may	may	AUX
cblr-14237	770	17	vary	vary	VERB
cblr-14237	770	18	for	for	ADP
cblr-14237	770	19	different	different	ADJ
cblr-14237	770	20	tax	tax	NOUN
cblr-14237	770	21	expenditures	expenditure	NOUN
cblr-14237	770	22	.	.	PUNCT
cblr-14237	771	1	for	for	ADP
cblr-14237	771	2	this	this	DET
cblr-14237	771	3	reason	reason	NOUN
cblr-14237	771	4	,	,	PUNCT
cblr-14237	771	5	these	these	DET
cblr-14237	771	6	factors	factor	NOUN
cblr-14237	771	7	are	be	AUX
cblr-14237	771	8	best	well	ADV
cblr-14237	771	9	considered	consider	VERB
cblr-14237	771	10	within	within	ADP
cblr-14237	771	11	the	the	DET
cblr-14237	771	12	context	context	NOUN
cblr-14237	771	13	of	of	ADP
cblr-14237	771	14	specific	specific	ADJ
cblr-14237	771	15	legislative	legislative	ADJ
cblr-14237	771	16	changes	change	NOUN
cblr-14237	771	17	.	.	PUNCT
cblr-14237	772	1	c.	c.	PROPN
cblr-14237	772	2	correlative	correlative	ADJ
cblr-14237	772	3	adjustments	adjustment	NOUN
cblr-14237	772	4	in	in	ADP
cblr-14237	772	5	application	application	NOUN
cblr-14237	772	6	in	in	ADP
cblr-14237	772	7	the	the	DET
cblr-14237	772	8	tax	tax	NOUN
cblr-14237	772	9	expenditure	expenditure	NOUN
cblr-14237	772	10	context	context	NOUN
cblr-14237	772	11	,	,	PUNCT
cblr-14237	772	12	base	base	ADJ
cblr-14237	772	13	-	-	PUNCT
cblr-14237	772	14	rate	rate	NOUN
cblr-14237	772	15	transformations	transformation	NOUN
cblr-14237	772	16	offer	offer	VERB
cblr-14237	772	17	an	an	DET
cblr-14237	772	18	alternative	alternative	NOUN
cblr-14237	772	19	to	to	ADP
cblr-14237	772	20	statutory	statutory	ADJ
cblr-14237	772	21	repeal	repeal	NOUN
cblr-14237	772	22	or	or	CCONJ
cblr-14237	772	23	restrictive	restrictive	ADJ
cblr-14237	772	24	reform	reform	NOUN
cblr-14237	772	25	.	.	PUNCT
cblr-14237	773	1	under	under	ADP
cblr-14237	773	2	certain	certain	ADJ
cblr-14237	773	3	conditions	condition	NOUN
cblr-14237	773	4	,	,	PUNCT
cblr-14237	773	5	base	base	NOUN
cblr-14237	773	6	-	-	PUNCT
cblr-14237	773	7	rate	rate	NOUN
cblr-14237	773	8	transformations	transformation	NOUN
cblr-14237	773	9	have	have	VERB
cblr-14237	773	10	the	the	DET
cblr-14237	773	11	same	same	ADJ
cblr-14237	773	12	distributional	distributional	ADJ
cblr-14237	773	13	and	and	CCONJ
cblr-14237	773	14	efficiency	efficiency	NOUN
cblr-14237	773	15	consequences	consequence	NOUN
cblr-14237	773	16	as	as	ADP
cblr-14237	773	17	these	these	DET
cblr-14237	773	18	conventional	conventional	ADJ
cblr-14237	773	19	reform	reform	NOUN
cblr-14237	773	20	options	option	NOUN
cblr-14237	773	21	.	.	PUNCT
cblr-14237	774	1	this	this	DET
cblr-14237	774	2	section	section	NOUN
cblr-14237	774	3	illustrates	illustrate	VERB
cblr-14237	774	4	the	the	DET
cblr-14237	774	5	equivalency	equivalency	NOUN
cblr-14237	774	6	between	between	ADP
cblr-14237	774	7	base	base	NOUN
cblr-14237	774	8	-	-	PUNCT
cblr-14237	774	9	rate	rate	NOUN
cblr-14237	774	10	transformations	transformation	NOUN
cblr-14237	774	11	and	and	CCONJ
cblr-14237	774	12	conventional	conventional	ADJ
cblr-14237	774	13	reform	reform	NOUN
cblr-14237	774	14	options	option	NOUN
cblr-14237	774	15	through	through	ADP
cblr-14237	774	16	a	a	DET
cblr-14237	774	17	series	series	NOUN
cblr-14237	774	18	of	of	ADP
cblr-14237	774	19	numeric	numeric	ADJ
cblr-14237	774	20	examples	example	NOUN
cblr-14237	774	21	that	that	PRON
cblr-14237	774	22	demonstrate	demonstrate	VERB
cblr-14237	774	23	an	an	DET
cblr-14237	774	24	equivalence	equivalence	NOUN
cblr-14237	774	25	between	between	ADP
cblr-14237	774	26	repeal	repeal	NOUN
cblr-14237	774	27	and	and	CCONJ
cblr-14237	774	28	base	base	ADJ
cblr-14237	774	29	-	-	PUNCT
cblr-14237	774	30	rate	rate	NOUN
cblr-14237	774	31	transformations	transformation	NOUN
cblr-14237	774	32	for	for	ADP
cblr-14237	774	33	hypothetical	hypothetical	ADJ
cblr-14237	774	34	tax	tax	NOUN
cblr-14237	774	35	expenditures	expenditure	NOUN
cblr-14237	774	36	with	with	ADP
cblr-14237	774	37	various	various	ADJ
cblr-14237	774	38	structures	structure	NOUN
cblr-14237	774	39	.	.	PUNCT
cblr-14237	775	1	in	in	ADP
cblr-14237	775	2	each	each	DET
cblr-14237	775	3	example	example	NOUN
cblr-14237	775	4	,	,	PUNCT
cblr-14237	775	5	most	most	ADJ
cblr-14237	775	6	of	of	ADP
cblr-14237	775	7	the	the	DET
cblr-14237	775	8	pressure	pressure	NOUN
cblr-14237	775	9	is	be	AUX
cblr-14237	775	10	on	on	ADP
cblr-14237	775	11	correlative	correlative	ADJ
cblr-14237	775	12	adjustments	adjustment	NOUN
cblr-14237	775	13	to	to	PART
cblr-14237	775	14	reach	reach	VERB
cblr-14237	775	15	equivalence	equivalence	NOUN
cblr-14237	775	16	.	.	PUNCT
cblr-14237	776	1	each	each	PRON
cblr-14237	776	2	of	of	ADP
cblr-14237	776	3	these	these	DET
cblr-14237	776	4	examples	example	NOUN
cblr-14237	776	5	deploys	deploy	VERB
cblr-14237	776	6	a	a	DET
cblr-14237	776	7	proxy	proxy	NOUN
cblr-14237	776	8	for	for	ADP
cblr-14237	776	9	how	how	SCONJ
cblr-14237	776	10	a	a	DET
cblr-14237	776	11	tax	tax	NOUN
cblr-14237	776	12	expenditure	expenditure	NOUN
cblr-14237	776	13	’s	’s	PART
cblr-14237	776	14	benefits	benefit	NOUN
cblr-14237	776	15	are	be	AUX
cblr-14237	776	16	distributed	distribute	VERB
cblr-14237	776	17	across	across	ADP
cblr-14237	776	18	society	society	NOUN
cblr-14237	776	19	,	,	PUNCT
cblr-14237	776	20	and	and	CCONJ
cblr-14237	776	21	these	these	DET
cblr-14237	776	22	proxies	proxy	NOUN
cblr-14237	776	23	,	,	PUNCT
cblr-14237	776	24	either	either	CCONJ
cblr-14237	776	25	alone	alone	ADJ
cblr-14237	776	26	or	or	CCONJ
cblr-14237	776	27	in	in	ADP
cblr-14237	776	28	combination	combination	NOUN
cblr-14237	776	29	,	,	PUNCT
cblr-14237	776	30	may	may	AUX
cblr-14237	776	31	reflect	reflect	VERB
cblr-14237	776	32	more	more	ADJ
cblr-14237	776	33	complex	complex	ADJ
cblr-14237	776	34	distributions	distribution	NOUN
cblr-14237	776	35	of	of	ADP
cblr-14237	776	36	tax	tax	NOUN
cblr-14237	776	37	expenditures	expenditure	NOUN
cblr-14237	776	38	under	under	ADP
cblr-14237	776	39	current	current	ADJ
cblr-14237	776	40	law	law	NOUN
cblr-14237	776	41	.	.	PUNCT
cblr-14237	777	1	in	in	ADP
cblr-14237	777	2	this	this	DET
cblr-14237	777	3	way	way	NOUN
cblr-14237	777	4	,	,	PUNCT
cblr-14237	777	5	the	the	DET
cblr-14237	777	6	principles	principle	NOUN
cblr-14237	777	7	in	in	ADP
cblr-14237	777	8	this	this	DET
cblr-14237	777	9	section	section	NOUN
cblr-14237	777	10	are	be	AUX
cblr-14237	777	11	adaptable	adaptable	ADJ
cblr-14237	777	12	across	across	ADP
cblr-14237	777	13	a	a	DET
cblr-14237	777	14	range	range	NOUN
cblr-14237	777	15	of	of	ADP
cblr-14237	777	16	tax	tax	NOUN
cblr-14237	777	17	expenditures	expenditure	NOUN
cblr-14237	777	18	.	.	PUNCT
cblr-14237	778	1	the	the	DET
cblr-14237	778	2	examples	example	NOUN
cblr-14237	778	3	in	in	ADP
cblr-14237	778	4	this	this	DET
cblr-14237	778	5	section	section	NOUN
cblr-14237	778	6	use	use	VERB
cblr-14237	778	7	a	a	DET
cblr-14237	778	8	baseline	baseline	ADJ
cblr-14237	778	9	rate	rate	NOUN
cblr-14237	778	10	structure	structure	NOUN
cblr-14237	778	11	with	with	ADP
cblr-14237	778	12	a	a	DET
cblr-14237	778	13	standard	standard	ADJ
cblr-14237	778	14	deduction	deduction	NOUN
cblr-14237	778	15	(	(	PUNCT
cblr-14237	778	16	or	or	CCONJ
cblr-14237	778	17	zero	zero	NUM
cblr-14237	778	18	bracket	bracket	NOUN
cblr-14237	778	19	)	)	PUNCT
cblr-14237	778	20	of	of	ADP
cblr-14237	778	21	$	$	SYM
cblr-14237	778	22	10,000,174	10,000,174	NUM
cblr-14237	778	23	a	a	DET
cblr-14237	778	24	10	10	NUM
cblr-14237	778	25	%	%	NOUN
cblr-14237	778	26	bracket	bracket	NOUN
cblr-14237	778	27	for	for	ADP
cblr-14237	778	28	income	income	NOUN
cblr-14237	778	29	from	from	ADP
cblr-14237	778	30	$	$	SYM
cblr-14237	778	31	10,001	10,001	NUM
cblr-14237	778	32	to	to	PART
cblr-14237	778	33	$	$	SYM
cblr-14237	778	34	20,000	20,000	NUM
cblr-14237	778	35	,	,	PUNCT
cblr-14237	778	36	a	a	DET
cblr-14237	778	37	20	20	NUM
cblr-14237	778	38	%	%	NOUN
cblr-14237	778	39	bracket	bracket	NOUN
cblr-14237	778	40	for	for	ADP
cblr-14237	778	41	income	income	NOUN
cblr-14237	778	42	from	from	ADP
cblr-14237	778	43	$	$	SYM
cblr-14237	778	44	20,001	20,001	NUM
cblr-14237	778	45	to	to	PART
cblr-14237	778	46	$	$	SYM
cblr-14237	778	47	30,000	30,000	NUM
cblr-14237	778	48	,	,	PUNCT
cblr-14237	778	49	a	a	DET
cblr-14237	778	50	30	30	NUM
cblr-14237	778	51	%	%	NOUN
cblr-14237	778	52	bracket	bracket	NOUN
cblr-14237	778	53	for	for	ADP
cblr-14237	778	54	income	income	NOUN
cblr-14237	778	55	from	from	ADP
cblr-14237	778	56	$	$	SYM
cblr-14237	778	57	30,001	30,001	NUM
cblr-14237	778	58	to	to	PART
cblr-14237	778	59	$	$	SYM
cblr-14237	778	60	40,000	40,000	NUM
cblr-14237	778	61	,	,	PUNCT
cblr-14237	778	62	and	and	CCONJ
cblr-14237	778	63	a	a	DET
cblr-14237	778	64	40	40	NUM
cblr-14237	778	65	%	%	NOUN
cblr-14237	778	66	rate	rate	NOUN
cblr-14237	778	67	applicable	applicable	ADJ
cblr-14237	778	68	to	to	ADP
cblr-14237	778	69	income	income	NOUN
cblr-14237	778	70	of	of	ADP
cblr-14237	778	71	$	$	SYM
cblr-14237	778	72	40,001	40,001	NUM
cblr-14237	778	73	and	and	CCONJ
cblr-14237	778	74	above	above	ADV
cblr-14237	778	75	.	.	PUNCT
cblr-14237	779	1	this	this	DET
cblr-14237	779	2	statutory	statutory	ADJ
cblr-14237	779	3	rate	rate	NOUN
cblr-14237	779	4	structure	structure	NOUN
cblr-14237	779	5	is	be	AUX
cblr-14237	779	6	progressive	progressive	ADJ
cblr-14237	779	7	,	,	PUNCT
cblr-14237	779	8	in	in	SCONJ
cblr-14237	779	9	that	that	DET
cblr-14237	779	10	rates	rate	NOUN
cblr-14237	779	11	apply	apply	VERB
cblr-14237	779	12	to	to	ADP
cblr-14237	779	13	income	income	NOUN
cblr-14237	779	14	within	within	ADP
cblr-14237	779	15	each	each	DET
cblr-14237	779	16	band	band	NOUN
cblr-14237	779	17	,	,	PUNCT
cblr-14237	779	18	regardless	regardless	ADV
cblr-14237	779	19	of	of	ADP
cblr-14237	779	20	the	the	DET
cblr-14237	779	21	taxpayer	taxpayer	NOUN
cblr-14237	779	22	’s	’s	PART
cblr-14237	779	23	total	total	ADJ
cblr-14237	779	24	income.175	income.175	NOUN
cblr-14237	779	25	that	that	PRON
cblr-14237	779	26	is	be	AUX
cblr-14237	779	27	,	,	PUNCT
cblr-14237	779	28	taxpayers	taxpayer	NOUN
cblr-14237	779	29	in	in	ADP
cblr-14237	779	30	each	each	DET
cblr-14237	779	31	bracket	bracket	NOUN
cblr-14237	779	32	pay	pay	VERB
cblr-14237	779	33	a	a	DET
cblr-14237	779	34	fixed	fix	VERB
cblr-14237	779	35	amount	amount	NOUN
cblr-14237	779	36	of	of	ADP
cblr-14237	779	37	cumulative	cumulative	ADJ
cblr-14237	779	38	tax	tax	NOUN
cblr-14237	779	39	based	base	VERB
cblr-14237	779	40	on	on	ADP
cblr-14237	779	41	lower	low	ADJ
cblr-14237	779	42	rate	rate	NOUN
cblr-14237	779	43	brackets	bracket	NOUN
cblr-14237	779	44	,	,	PUNCT
cblr-14237	779	45	then	then	ADV
cblr-14237	779	46	a	a	DET
cblr-14237	779	47	variable	variable	ADJ
cblr-14237	779	48	amount	amount	NOUN
cblr-14237	779	49	of	of	ADP
cblr-14237	779	50	tax	tax	NOUN
cblr-14237	779	51	based	base	VERB
cblr-14237	779	52	on	on	ADP
cblr-14237	779	53	174	174	NUM
cblr-14237	779	54	these	these	DET
cblr-14237	779	55	examples	example	NOUN
cblr-14237	779	56	ignore	ignore	VERB
cblr-14237	779	57	itemized	itemize	VERB
cblr-14237	779	58	deductions	deduction	NOUN
cblr-14237	779	59	and	and	CCONJ
cblr-14237	779	60	the	the	DET
cblr-14237	779	61	standard	standard	ADJ
cblr-14237	779	62	deduction	deduction	NOUN
cblr-14237	779	63	’s	’s	PART
cblr-14237	779	64	simplification	simplification	NOUN
cblr-14237	779	65	purpose	purpose	NOUN
cblr-14237	779	66	.	.	PUNCT
cblr-14237	780	1	see	see	VERB
cblr-14237	780	2	john	john	PROPN
cblr-14237	780	3	r.	r.	PROPN
cblr-14237	780	4	brooks	brooks	PROPN
cblr-14237	780	5	,	,	PUNCT
cblr-14237	780	6	doing	do	VERB
cblr-14237	780	7	too	too	ADV
cblr-14237	780	8	much	much	ADV
cblr-14237	780	9	:	:	PUNCT
cblr-14237	780	10	the	the	DET
cblr-14237	780	11	standard	standard	ADJ
cblr-14237	780	12	deduction	deduction	NOUN
cblr-14237	780	13	and	and	CCONJ
cblr-14237	780	14	the	the	DET
cblr-14237	780	15	conflict	conflict	NOUN
cblr-14237	780	16	between	between	ADP
cblr-14237	780	17	progressivity	progressivity	NOUN
cblr-14237	780	18	and	and	CCONJ
cblr-14237	780	19	simplification	simplification	NOUN
cblr-14237	780	20	,	,	PUNCT
cblr-14237	780	21	2	2	NUM
cblr-14237	780	22	colum	colum	NOUN
cblr-14237	780	23	.	.	PUNCT
cblr-14237	781	1	j.	j.	PROPN
cblr-14237	781	2	tax	tax	PROPN
cblr-14237	781	3	l.	l.	PROPN
cblr-14237	781	4	203	203	NUM
cblr-14237	781	5	,	,	PUNCT
cblr-14237	781	6	205	205	NUM
cblr-14237	781	7	(	(	PUNCT
cblr-14237	781	8	2011	2011	NUM
cblr-14237	781	9	)	)	PUNCT
cblr-14237	781	10	.	.	PUNCT
cblr-14237	782	1	175	175	NUM
cblr-14237	782	2	that	that	PRON
cblr-14237	782	3	is	be	AUX
cblr-14237	782	4	,	,	PUNCT
cblr-14237	782	5	higher	high	ADJ
cblr-14237	782	6	earners	earner	NOUN
cblr-14237	782	7	benefit	benefit	VERB
cblr-14237	782	8	from	from	ADP
cblr-14237	782	9	each	each	DET
cblr-14237	782	10	lower	low	ADJ
cblr-14237	782	11	bracket	bracket	NOUN
cblr-14237	782	12	.	.	PUNCT
cblr-14237	783	1	664	664	NUM
cblr-14237	783	2	columbia	columbia	PROPN
cblr-14237	783	3	business	business	NOUN
cblr-14237	783	4	law	law	PROPN
cblr-14237	783	5	review	review	NOUN
cblr-14237	783	6	[	[	X
cblr-14237	783	7	vol	vol	NOUN
cblr-14237	783	8	.	.	NOUN
cblr-14237	783	9	2024	2024	NUM
cblr-14237	783	10	their	their	PRON
cblr-14237	783	11	income	income	NOUN
cblr-14237	783	12	in	in	ADP
cblr-14237	783	13	their	their	PRON
cblr-14237	783	14	highest	high	ADJ
cblr-14237	783	15	rate	rate	NOUN
cblr-14237	783	16	bracket	bracket	NOUN
cblr-14237	783	17	.	.	PUNCT
cblr-14237	784	1	table	table	NOUN
cblr-14237	784	2	1	1	NUM
cblr-14237	784	3	illustrates	illustrate	VERB
cblr-14237	784	4	this	this	DET
cblr-14237	784	5	baseline	baseline	ADJ
cblr-14237	784	6	rate	rate	NOUN
cblr-14237	784	7	structure	structure	NOUN
cblr-14237	784	8	.	.	PUNCT
cblr-14237	785	1	tbl	tbl	NOUN
cblr-14237	785	2	.	.	PUNCT
cblr-14237	786	1	1	1	NUM
cblr-14237	786	2	:	:	PUNCT
cblr-14237	786	3	baseline	baseline	NOUN
cblr-14237	786	4	rate	rate	NOUN
cblr-14237	786	5	structure	structure	NOUN
cblr-14237	786	6	bracket	bracket	NOUN
cblr-14237	786	7	from	from	ADP
cblr-14237	786	8	to	to	ADP
cblr-14237	786	9	marginal	marginal	ADJ
cblr-14237	786	10	rate	rate	NOUN
cblr-14237	786	11	cumulative	cumulative	ADJ
cblr-14237	786	12	tax	tax	NOUN
cblr-14237	786	13	bracket	bracket	NOUN
cblr-14237	786	14	0	0	NUM
cblr-14237	786	15	$	$	SYM
cblr-14237	786	16	10,000	10,000	NUM
cblr-14237	786	17	0	0	NUM
cblr-14237	786	18	%	%	NOUN
cblr-14237	786	19	bracket	bracket	NOUN
cblr-14237	786	20	1	1	NUM
cblr-14237	786	21	$	$	SYM
cblr-14237	786	22	10,001	10,001	NUM
cblr-14237	786	23	$	$	SYM
cblr-14237	786	24	20,000	20,000	NUM
cblr-14237	786	25	10	10	NUM
cblr-14237	786	26	%	%	NOUN
cblr-14237	786	27	bracket	bracket	NOUN
cblr-14237	786	28	2	2	NUM
cblr-14237	786	29	$	$	SYM
cblr-14237	786	30	20,001	20,001	NUM
cblr-14237	786	31	$	$	SYM
cblr-14237	786	32	30,000	30,000	NUM
cblr-14237	786	33	20	20	NUM
cblr-14237	786	34	%	%	NOUN
cblr-14237	786	35	$	$	SYM
cblr-14237	786	36	1,000	1,000	NUM
cblr-14237	786	37	bracket	bracket	NOUN
cblr-14237	786	38	3	3	NUM
cblr-14237	786	39	$	$	SYM
cblr-14237	786	40	30,001	30,001	NUM
cblr-14237	786	41	$	$	SYM
cblr-14237	786	42	40,000	40,000	NUM
cblr-14237	786	43	30	30	NUM
cblr-14237	786	44	%	%	NOUN
cblr-14237	786	45	$	$	SYM
cblr-14237	786	46	3,000	3,000	NUM
cblr-14237	786	47	bracket	bracket	NOUN
cblr-14237	786	48	4	4	NUM
cblr-14237	786	49	$	$	SYM
cblr-14237	786	50	40,001	40,001	NUM
cblr-14237	786	51	40	40	NUM
cblr-14237	786	52	%	%	NOUN
cblr-14237	786	53	$	$	SYM
cblr-14237	786	54	6,000	6,000	NUM
cblr-14237	786	55	each	each	DET
cblr-14237	786	56	example	example	NOUN
cblr-14237	786	57	traces	trace	VERB
cblr-14237	786	58	four	four	NUM
cblr-14237	786	59	hypothetical	hypothetical	ADJ
cblr-14237	786	60	taxpayers	taxpayer	NOUN
cblr-14237	786	61	:	:	PUNCT
cblr-14237	786	62	individuals	individual	NOUN
cblr-14237	786	63	a	a	PRON
cblr-14237	786	64	and	and	CCONJ
cblr-14237	786	65	b	b	NOUN
cblr-14237	786	66	,	,	PUNCT
cblr-14237	786	67	who	who	PRON
cblr-14237	786	68	each	each	PRON
cblr-14237	786	69	earn	earn	VERB
cblr-14237	786	70	$	$	SYM
cblr-14237	786	71	15,000	15,000	NUM
cblr-14237	786	72	of	of	ADP
cblr-14237	786	73	baseline	baseline	ADJ
cblr-14237	786	74	taxable	taxable	ADJ
cblr-14237	786	75	income	income	NOUN
cblr-14237	786	76	,	,	PUNCT
cblr-14237	786	77	and	and	CCONJ
cblr-14237	786	78	individuals	individual	NOUN
cblr-14237	786	79	c	c	PROPN
cblr-14237	786	80	and	and	CCONJ
cblr-14237	786	81	d	d	PROPN
cblr-14237	786	82	,	,	PUNCT
cblr-14237	786	83	who	who	PRON
cblr-14237	786	84	each	each	PRON
cblr-14237	786	85	earn	earn	VERB
cblr-14237	786	86	$	$	SYM
cblr-14237	786	87	50,000	50,000	NUM
cblr-14237	786	88	of	of	ADP
cblr-14237	786	89	baseline	baseline	ADJ
cblr-14237	786	90	taxable	taxable	ADJ
cblr-14237	786	91	income	income	NOUN
cblr-14237	786	92	.	.	PUNCT
cblr-14237	787	1	individuals	individual	NOUN
cblr-14237	787	2	b	b	PROPN
cblr-14237	787	3	and	and	CCONJ
cblr-14237	787	4	d	d	NOUN
cblr-14237	787	5	,	,	PUNCT
cblr-14237	787	6	however	however	ADV
cblr-14237	787	7	,	,	PUNCT
cblr-14237	787	8	claim	claim	VERB
cblr-14237	787	9	tax	tax	NOUN
cblr-14237	787	10	expenditures	expenditure	NOUN
cblr-14237	787	11	that	that	PRON
cblr-14237	787	12	reduce	reduce	VERB
cblr-14237	787	13	their	their	PRON
cblr-14237	787	14	taxable	taxable	ADJ
cblr-14237	787	15	income	income	NOUN
cblr-14237	787	16	(	(	PUNCT
cblr-14237	787	17	and	and	CCONJ
cblr-14237	787	18	are	be	AUX
cblr-14237	787	19	subject	subject	ADJ
cblr-14237	787	20	to	to	ADP
cblr-14237	787	21	repeal	repeal	NOUN
cblr-14237	787	22	)	)	PUNCT
cblr-14237	787	23	.	.	PUNCT
cblr-14237	788	1	these	these	DET
cblr-14237	788	2	hypothetical	hypothetical	ADJ
cblr-14237	788	3	taxpayers	taxpayer	NOUN
cblr-14237	788	4	are	be	AUX
cblr-14237	788	5	illustrative	illustrative	ADJ
cblr-14237	788	6	and	and	CCONJ
cblr-14237	788	7	represent	represent	VERB
cblr-14237	788	8	lowerand	lowerand	NOUN
cblr-14237	788	9	higherincome	higherincome	PROPN
cblr-14237	788	10	taxpayers	taxpayer	NOUN
cblr-14237	788	11	,	,	PUNCT
cblr-14237	788	12	respectively	respectively	ADV
cblr-14237	788	13	.	.	PUNCT
cblr-14237	789	1	these	these	DET
cblr-14237	789	2	examples	example	NOUN
cblr-14237	789	3	also	also	ADV
cblr-14237	789	4	do	do	AUX
cblr-14237	789	5	not	not	PART
cblr-14237	789	6	use	use	VERB
cblr-14237	789	7	the	the	DET
cblr-14237	789	8	prechange	prechange	NOUN
cblr-14237	789	9	revenue	revenue	NOUN
cblr-14237	789	10	baseline	baseline	NOUN
cblr-14237	789	11	as	as	ADP
cblr-14237	789	12	a	a	DET
cblr-14237	789	13	revenue	revenue	NOUN
cblr-14237	789	14	constraint	constraint	NOUN
cblr-14237	789	15	.	.	PUNCT
cblr-14237	790	1	instead	instead	ADV
cblr-14237	790	2	,	,	PUNCT
cblr-14237	790	3	repeal	repeal	NOUN
cblr-14237	790	4	raises	raise	VERB
cblr-14237	790	5	revenue	revenue	NOUN
cblr-14237	790	6	—	—	PUNCT
cblr-14237	790	7	as	as	SCONJ
cblr-14237	790	8	does	do	VERB
cblr-14237	790	9	the	the	DET
cblr-14237	790	10	corresponding	corresponding	ADJ
cblr-14237	790	11	base	base	NOUN
cblr-14237	790	12	-	-	PUNCT
cblr-14237	790	13	rate	rate	NOUN
cblr-14237	790	14	transformation	transformation	NOUN
cblr-14237	790	15	.	.	PUNCT
cblr-14237	791	1	this	this	DET
cblr-14237	791	2	(	(	PUNCT
cblr-14237	791	3	mild	mild	ADJ
cblr-14237	791	4	)	)	PUNCT
cblr-14237	791	5	relaxation	relaxation	NOUN
cblr-14237	791	6	of	of	ADP
cblr-14237	791	7	the	the	DET
cblr-14237	791	8	constant	constant	ADJ
cblr-14237	791	9	revenue	revenue	NOUN
cblr-14237	791	10	assumption	assumption	NOUN
cblr-14237	791	11	focuses	focus	VERB
cblr-14237	791	12	attention	attention	NOUN
cblr-14237	791	13	on	on	ADP
cblr-14237	791	14	correlative	correlative	ADJ
cblr-14237	791	15	adjustments	adjustment	NOUN
cblr-14237	791	16	and	and	CCONJ
cblr-14237	791	17	relieves	relieve	VERB
cblr-14237	791	18	pressure	pressure	NOUN
cblr-14237	791	19	on	on	ADP
cblr-14237	791	20	the	the	DET
cblr-14237	791	21	intrinsically	intrinsically	ADV
cblr-14237	791	22	normative	normative	ADJ
cblr-14237	791	23	decision	decision	NOUN
cblr-14237	791	24	of	of	ADP
cblr-14237	791	25	how	how	SCONJ
cblr-14237	791	26	to	to	PART
cblr-14237	791	27	adjust	adjust	VERB
cblr-14237	791	28	rates	rate	NOUN
cblr-14237	791	29	after	after	ADP
cblr-14237	791	30	a	a	DET
cblr-14237	791	31	tax	tax	NOUN
cblr-14237	791	32	expenditure	expenditure	NOUN
cblr-14237	791	33	’s	’s	PART
cblr-14237	791	34	complete	complete	ADJ
cblr-14237	791	35	repeal.176	repeal.176	NOUN
cblr-14237	791	36	these	these	DET
cblr-14237	791	37	adjustments	adjustment	NOUN
cblr-14237	791	38	would	would	AUX
cblr-14237	791	39	operate	operate	VERB
cblr-14237	791	40	similarly	similarly	ADV
cblr-14237	791	41	under	under	ADP
cblr-14237	791	42	a	a	DET
cblr-14237	791	43	constant	constant	ADJ
cblr-14237	791	44	prechange	prechange	NOUN
cblr-14237	791	45	revenue	revenue	NOUN
cblr-14237	791	46	constraint	constraint	NOUN
cblr-14237	791	47	.	.	PUNCT
cblr-14237	792	1	1	1	X
cblr-14237	792	2	.	.	NUM
cblr-14237	792	3	fixed	fix	VERB
cblr-14237	792	4	-	-	PUNCT
cblr-14237	792	5	dollar	dollar	NOUN
cblr-14237	792	6	benefits	benefit	NOUN
cblr-14237	792	7	some	some	DET
cblr-14237	792	8	tax	tax	NOUN
cblr-14237	792	9	expenditures	expenditure	NOUN
cblr-14237	792	10	may	may	AUX
cblr-14237	792	11	be	be	AUX
cblr-14237	792	12	(	(	PUNCT
cblr-14237	792	13	or	or	CCONJ
cblr-14237	792	14	may	may	AUX
cblr-14237	792	15	approximate	approximate	VERB
cblr-14237	792	16	)	)	PUNCT
cblr-14237	792	17	fixeddollar	fixeddollar	ADJ
cblr-14237	792	18	benefits	benefit	NOUN
cblr-14237	792	19	that	that	PRON
cblr-14237	792	20	apply	apply	VERB
cblr-14237	792	21	to	to	ADP
cblr-14237	792	22	claimants	claimant	NOUN
cblr-14237	792	23	across	across	ADP
cblr-14237	792	24	the	the	DET
cblr-14237	792	25	income	income	NOUN
cblr-14237	792	26	spectrum	spectrum	NOUN
cblr-14237	792	27	.	.	PUNCT
cblr-14237	793	1	an	an	DET
cblr-14237	793	2	example	example	NOUN
cblr-14237	793	3	is	be	AUX
cblr-14237	793	4	the	the	DET
cblr-14237	793	5	cdcc	cdcc	ADJ
cblr-14237	793	6	,	,	PUNCT
cblr-14237	793	7	if	if	SCONJ
cblr-14237	793	8	claimants	claimant	NOUN
cblr-14237	793	9	consistently	consistently	ADV
cblr-14237	793	10	176	176	NUM
cblr-14237	793	11	see	see	VERB
cblr-14237	793	12	supra	supra	PROPN
cblr-14237	793	13	part	part	NOUN
cblr-14237	793	14	iii.b	iii.b	PROPN
cblr-14237	793	15	.	.	PUNCT
cblr-14237	794	1	no	no	INTJ
cblr-14237	794	2	.	.	NOUN
cblr-14237	794	3	2	2	NUM
cblr-14237	794	4	]	]	PUNCT
cblr-14237	794	5	transforming	transform	VERB
cblr-14237	794	6	tax	tax	NOUN
cblr-14237	794	7	expenditures	expenditure	NOUN
cblr-14237	794	8	665	665	NUM
cblr-14237	794	9	spend	spend	VERB
cblr-14237	794	10	more	more	ADJ
cblr-14237	794	11	than	than	ADP
cblr-14237	794	12	the	the	DET
cblr-14237	794	13	$	$	SYM
cblr-14237	794	14	3,000	3,000	NUM
cblr-14237	794	15	credible	credible	ADJ
cblr-14237	794	16	maximum	maximum	NOUN
cblr-14237	794	17	on	on	ADP
cblr-14237	794	18	eligible	eligible	ADJ
cblr-14237	794	19	childcare	childcare	NOUN
cblr-14237	794	20	costs.177	costs.177	PROPN
cblr-14237	794	21	consider	consider	VERB
cblr-14237	794	22	the	the	DET
cblr-14237	794	23	basic	basic	ADJ
cblr-14237	794	24	framework	framework	NOUN
cblr-14237	794	25	described	describe	VERB
cblr-14237	794	26	in	in	ADP
cblr-14237	794	27	the	the	DET
cblr-14237	794	28	introduction	introduction	NOUN
cblr-14237	794	29	:	:	PUNCT
cblr-14237	794	30	a	a	DET
cblr-14237	794	31	tax	tax	NOUN
cblr-14237	794	32	expenditure	expenditure	NOUN
cblr-14237	794	33	in	in	ADP
cblr-14237	794	34	the	the	DET
cblr-14237	794	35	form	form	NOUN
cblr-14237	794	36	of	of	ADP
cblr-14237	794	37	a	a	DET
cblr-14237	794	38	$	$	SYM
cblr-14237	794	39	500	500	NUM
cblr-14237	794	40	deduction	deduction	NOUN
cblr-14237	794	41	claimed	claim	VERB
cblr-14237	794	42	by	by	ADP
cblr-14237	794	43	some	some	DET
cblr-14237	794	44	taxpayers	taxpayer	NOUN
cblr-14237	794	45	,	,	PUNCT
cblr-14237	794	46	compared	compare	VERB
cblr-14237	794	47	to	to	ADP
cblr-14237	794	48	no	no	DET
cblr-14237	794	49	deduction	deduction	NOUN
cblr-14237	794	50	in	in	ADP
cblr-14237	794	51	the	the	DET
cblr-14237	794	52	absence	absence	NOUN
cblr-14237	794	53	of	of	ADP
cblr-14237	794	54	the	the	DET
cblr-14237	794	55	preference	preference	NOUN
cblr-14237	794	56	.	.	PUNCT
cblr-14237	795	1	this	this	DET
cblr-14237	795	2	fixed	fix	VERB
cblr-14237	795	3	-	-	PUNCT
cblr-14237	795	4	dollar	dollar	NOUN
cblr-14237	795	5	tax	tax	NOUN
cblr-14237	795	6	expenditure	expenditure	NOUN
cblr-14237	795	7	yields	yield	VERB
cblr-14237	795	8	a	a	DET
cblr-14237	795	9	$	$	SYM
cblr-14237	795	10	50	50	NUM
cblr-14237	795	11	tax	tax	NOUN
cblr-14237	795	12	benefit	benefit	NOUN
cblr-14237	795	13	for	for	ADP
cblr-14237	795	14	individual	individual	ADJ
cblr-14237	795	15	b	b	PROPN
cblr-14237	795	16	and	and	CCONJ
cblr-14237	795	17	a	a	DET
cblr-14237	795	18	$	$	SYM
cblr-14237	795	19	200	200	NUM
cblr-14237	795	20	tax	tax	NOUN
cblr-14237	795	21	benefit	benefit	NOUN
cblr-14237	795	22	for	for	ADP
cblr-14237	795	23	individual	individual	ADJ
cblr-14237	795	24	d	d	NOUN
cblr-14237	795	25	,	,	PUNCT
cblr-14237	795	26	in	in	ADP
cblr-14237	795	27	each	each	DET
cblr-14237	795	28	case	case	NOUN
cblr-14237	795	29	compared	compare	VERB
cblr-14237	795	30	to	to	ADP
cblr-14237	795	31	their	their	PRON
cblr-14237	795	32	nonclaimant	nonclaimant	ADJ
cblr-14237	795	33	counterparts	counterpart	NOUN
cblr-14237	795	34	,	,	PUNCT
cblr-14237	795	35	individuals	individual	NOUN
cblr-14237	795	36	a	a	PRON
cblr-14237	795	37	and	and	CCONJ
cblr-14237	795	38	c.178	c.178	NOUN
cblr-14237	795	39	because	because	SCONJ
cblr-14237	795	40	individual	individual	ADJ
cblr-14237	795	41	d	d	NOUN
cblr-14237	795	42	benefits	benefit	VERB
cblr-14237	795	43	more	more	ADJ
cblr-14237	795	44	than	than	ADP
cblr-14237	795	45	individual	individual	ADJ
cblr-14237	795	46	b	b	NOUN
cblr-14237	795	47	,	,	PUNCT
cblr-14237	795	48	this	this	DET
cblr-14237	795	49	fixed	fix	VERB
cblr-14237	795	50	-	-	PUNCT
cblr-14237	795	51	dollar	dollar	NOUN
cblr-14237	795	52	benefit	benefit	NOUN
cblr-14237	795	53	represents	represent	VERB
cblr-14237	795	54	a	a	DET
cblr-14237	795	55	classic	classic	ADJ
cblr-14237	795	56	upside	upside	ADJ
cblr-14237	795	57	-	-	PUNCT
cblr-14237	795	58	down	down	ADP
cblr-14237	795	59	subsidy	subsidy	NOUN
cblr-14237	795	60	.	.	PUNCT
cblr-14237	796	1	the	the	DET
cblr-14237	796	2	full	full	ADJ
cblr-14237	796	3	results	result	NOUN
cblr-14237	796	4	for	for	ADP
cblr-14237	796	5	individuals	individual	NOUN
cblr-14237	796	6	a	a	DET
cblr-14237	796	7	,	,	PUNCT
cblr-14237	796	8	b	b	NOUN
cblr-14237	796	9	,	,	PUNCT
cblr-14237	796	10	c	c	NOUN
cblr-14237	796	11	,	,	PUNCT
cblr-14237	796	12	and	and	CCONJ
cblr-14237	796	13	d	d	NOUN
cblr-14237	796	14	are	be	AUX
cblr-14237	796	15	in	in	ADP
cblr-14237	796	16	table	table	NOUN
cblr-14237	796	17	2	2	NUM
cblr-14237	796	18	.	.	PUNCT
cblr-14237	797	1	tbl	tbl	NOUN
cblr-14237	797	2	.	.	PUNCT
cblr-14237	798	1	2	2	NUM
cblr-14237	798	2	:	:	PUNCT
cblr-14237	798	3	fixed	fix	VERB
cblr-14237	798	4	-	-	PUNCT
cblr-14237	798	5	dollar	dollar	NOUN
cblr-14237	798	6	tax	tax	NOUN
cblr-14237	798	7	expenditure	expenditure	NOUN
cblr-14237	798	8	individual	individual	ADJ
cblr-14237	798	9	taxable	taxable	ADJ
cblr-14237	798	10	income	income	NOUN
cblr-14237	798	11	tax	tax	NOUN
cblr-14237	798	12	due	due	ADJ
cblr-14237	798	13	average	average	ADJ
cblr-14237	798	14	tax	tax	NOUN
cblr-14237	798	15	rate	rate	NOUN
cblr-14237	798	16	individual	individual	NOUN
cblr-14237	798	17	a	a	PRON
cblr-14237	798	18	,	,	PUNCT
cblr-14237	798	19	nonclaimant	nonclaimant	ADJ
cblr-14237	798	20	$	$	SYM
cblr-14237	798	21	15,000	15,000	NUM
cblr-14237	798	22	$	$	SYM
cblr-14237	798	23	500	500	NUM
cblr-14237	798	24	3.3	3.3	NUM
cblr-14237	798	25	%	%	NOUN
cblr-14237	798	26	individual	individual	PROPN
cblr-14237	798	27	b	b	PROPN
cblr-14237	798	28	,	,	PUNCT
cblr-14237	798	29	claimant	claimant	VERB
cblr-14237	798	30	$	$	SYM
cblr-14237	798	31	14,500	14,500	NUM
cblr-14237	798	32	$	$	SYM
cblr-14237	798	33	450	450	NUM
cblr-14237	798	34	3.0	3.0	NUM
cblr-14237	798	35	%	%	NOUN
cblr-14237	798	36	individual	individual	ADJ
cblr-14237	798	37	c	c	NOUN
cblr-14237	798	38	,	,	PUNCT
cblr-14237	798	39	nonclaimant	nonclaimant	ADJ
cblr-14237	798	40	$	$	SYM
cblr-14237	798	41	50,000	50,000	NUM
cblr-14237	798	42	$	$	SYM
cblr-14237	798	43	10,000	10,000	NUM
cblr-14237	798	44	20.0	20.0	NUM
cblr-14237	798	45	%	%	NOUN
cblr-14237	798	46	individual	individual	ADJ
cblr-14237	798	47	d	d	PROPN
cblr-14237	798	48	,	,	PUNCT
cblr-14237	798	49	claimant	claimant	VERB
cblr-14237	798	50	$	$	SYM
cblr-14237	798	51	49,500	49,500	NUM
cblr-14237	798	52	$	$	SYM
cblr-14237	798	53	9,800	9,800	NUM
cblr-14237	798	54	19.6	19.6	NUM
cblr-14237	798	55	%	%	NOUN
cblr-14237	798	56	repeal	repeal	NOUN
cblr-14237	798	57	eliminates	eliminate	VERB
cblr-14237	798	58	the	the	DET
cblr-14237	798	59	$	$	SYM
cblr-14237	798	60	500	500	NUM
cblr-14237	798	61	tax	tax	NOUN
cblr-14237	798	62	benefit	benefit	NOUN
cblr-14237	798	63	and	and	CCONJ
cblr-14237	798	64	enforces	enforce	VERB
cblr-14237	798	65	the	the	DET
cblr-14237	798	66	corresponding	corresponding	ADJ
cblr-14237	798	67	nonclaimant	nonclaimant	ADJ
cblr-14237	798	68	outcome	outcome	NOUN
cblr-14237	798	69	on	on	ADP
cblr-14237	798	70	individuals	individual	NOUN
cblr-14237	798	71	b	b	PROPN
cblr-14237	798	72	and	and	CCONJ
cblr-14237	798	73	d.	d.	PROPN
cblr-14237	798	74	a	a	DET
cblr-14237	798	75	base	base	ADJ
cblr-14237	798	76	-	-	PUNCT
cblr-14237	798	77	rate	rate	NOUN
cblr-14237	798	78	transformation	transformation	NOUN
cblr-14237	798	79	extends	extend	VERB
cblr-14237	798	80	the	the	DET
cblr-14237	798	81	$	$	SYM
cblr-14237	798	82	500	500	NUM
cblr-14237	798	83	deduction	deduction	NOUN
cblr-14237	798	84	to	to	ADP
cblr-14237	798	85	individuals	individual	NOUN
cblr-14237	798	86	a	a	PRON
cblr-14237	798	87	and	and	CCONJ
cblr-14237	798	88	c	c	NOUN
cblr-14237	798	89	,	,	PUNCT
cblr-14237	798	90	giving	give	VERB
cblr-14237	798	91	them	they	PRON
cblr-14237	798	92	the	the	DET
cblr-14237	798	93	same	same	ADJ
cblr-14237	798	94	benefit	benefit	NOUN
cblr-14237	798	95	as	as	ADP
cblr-14237	798	96	prechange	prechange	NOUN
cblr-14237	798	97	individuals	individual	NOUN
cblr-14237	798	98	b	b	PROPN
cblr-14237	798	99	and	and	CCONJ
cblr-14237	798	100	d.	d.	NOUN
cblr-14237	798	101	this	this	DET
cblr-14237	798	102	expansion	expansion	NOUN
cblr-14237	798	103	loses	lose	VERB
cblr-14237	798	104	revenue	revenue	NOUN
cblr-14237	798	105	,	,	PUNCT
cblr-14237	798	106	relative	relative	ADJ
cblr-14237	798	107	to	to	ADP
cblr-14237	798	108	repeal	repeal	NOUN
cblr-14237	798	109	,	,	PUNCT
cblr-14237	798	110	and	and	CCONJ
cblr-14237	798	111	affects	affect	VERB
cblr-14237	798	112	taxpayers	taxpayer	NOUN
cblr-14237	798	113	’	’	PART
cblr-14237	798	114	marginal	marginal	ADJ
cblr-14237	798	115	rates	rate	NOUN
cblr-14237	798	116	around	around	ADP
cblr-14237	798	117	the	the	DET
cblr-14237	798	118	bracket	bracket	NOUN
cblr-14237	798	119	cutoffs	cutoff	NOUN
cblr-14237	798	120	.	.	PUNCT
cblr-14237	799	1	therefore	therefore	ADV
cblr-14237	799	2	,	,	PUNCT
cblr-14237	799	3	the	the	DET
cblr-14237	799	4	statutory	statutory	ADJ
cblr-14237	799	5	rate	rate	NOUN
cblr-14237	799	6	structure	structure	NOUN
cblr-14237	799	7	must	must	AUX
cblr-14237	799	8	change	change	VERB
cblr-14237	799	9	to	to	PART
cblr-14237	799	10	accommodate	accommodate	VERB
cblr-14237	799	11	radical	radical	ADJ
cblr-14237	799	12	expansion	expansion	NOUN
cblr-14237	799	13	.	.	PUNCT
cblr-14237	800	1	177	177	NUM
cblr-14237	800	2	see	see	VERB
cblr-14237	800	3	supra	supra	PROPN
cblr-14237	800	4	notes	note	NOUN
cblr-14237	800	5	140–148	140–148	PROPN
cblr-14237	800	6	and	and	CCONJ
cblr-14237	800	7	accompanying	accompany	VERB
cblr-14237	800	8	text	text	NOUN
cblr-14237	800	9	.	.	PUNCT
cblr-14237	801	1	the	the	DET
cblr-14237	801	2	educator	educator	NOUN
cblr-14237	801	3	expense	expense	NOUN
cblr-14237	801	4	deduction	deduction	NOUN
cblr-14237	801	5	,	,	PUNCT
cblr-14237	801	6	capped	cap	VERB
cblr-14237	801	7	at	at	ADP
cblr-14237	801	8	$	$	SYM
cblr-14237	801	9	300	300	NUM
cblr-14237	801	10	,	,	PUNCT
cblr-14237	801	11	serves	serve	VERB
cblr-14237	801	12	as	as	ADP
cblr-14237	801	13	another	another	DET
cblr-14237	801	14	example	example	NOUN
cblr-14237	801	15	,	,	PUNCT
cblr-14237	801	16	see	see	VERB
cblr-14237	801	17	i.r.c	i.r.c	NOUN
cblr-14237	801	18	.	.	PUNCT
cblr-14237	802	1	§	§	PROPN
cblr-14237	802	2	62(a)(2)(d	62(a)(2)(d	NUM
cblr-14237	802	3	)	)	PUNCT
cblr-14237	802	4	,	,	PUNCT
cblr-14237	802	5	as	as	SCONJ
cblr-14237	802	6	do	do	VERB
cblr-14237	802	7	benefits	benefit	NOUN
cblr-14237	802	8	for	for	ADP
cblr-14237	802	9	electric	electric	ADJ
cblr-14237	802	10	vehicles	vehicle	NOUN
cblr-14237	802	11	,	,	PUNCT
cblr-14237	802	12	where	where	SCONJ
cblr-14237	802	13	taxpayers	taxpayer	NOUN
cblr-14237	802	14	generally	generally	ADV
cblr-14237	802	15	claim	claim	VERB
cblr-14237	802	16	either	either	CCONJ
cblr-14237	802	17	zero	zero	NUM
cblr-14237	802	18	dollars	dollar	NOUN
cblr-14237	802	19	or	or	CCONJ
cblr-14237	802	20	the	the	DET
cblr-14237	802	21	maximum	maximum	ADJ
cblr-14237	802	22	benefit	benefit	NOUN
cblr-14237	802	23	,	,	PUNCT
cblr-14237	802	24	see	see	VERB
cblr-14237	802	25	i.r.c	i.r.c	NOUN
cblr-14237	802	26	.	.	PUNCT
cblr-14237	803	1	§	§	PROPN
cblr-14237	803	2	30d	30d	NUM
cblr-14237	803	3	.	.	PUNCT
cblr-14237	804	1	178	178	NUM
cblr-14237	804	2	the	the	DET
cblr-14237	804	3	benefit	benefit	NOUN
cblr-14237	804	4	is	be	AUX
cblr-14237	804	5	the	the	DET
cblr-14237	804	6	deduction	deduction	NOUN
cblr-14237	804	7	(	(	PUNCT
cblr-14237	804	8	or	or	CCONJ
cblr-14237	804	9	exclusion	exclusion	NOUN
cblr-14237	804	10	)	)	PUNCT
cblr-14237	804	11	of	of	ADP
cblr-14237	804	12	$	$	SYM
cblr-14237	804	13	500	500	NUM
cblr-14237	804	14	,	,	PUNCT
cblr-14237	804	15	multiplied	multiply	VERB
cblr-14237	804	16	by	by	ADP
cblr-14237	804	17	each	each	DET
cblr-14237	804	18	individual	individual	NOUN
cblr-14237	804	19	’s	’s	PART
cblr-14237	804	20	marginal	marginal	ADJ
cblr-14237	804	21	tax	tax	NOUN
cblr-14237	804	22	rate	rate	NOUN
cblr-14237	804	23	(	(	PUNCT
cblr-14237	804	24	10	10	NUM
cblr-14237	804	25	%	%	NOUN
cblr-14237	804	26	and	and	CCONJ
cblr-14237	804	27	40	40	NUM
cblr-14237	804	28	%	%	NOUN
cblr-14237	804	29	,	,	PUNCT
cblr-14237	804	30	respectively	respectively	ADV
cblr-14237	804	31	)	)	PUNCT
cblr-14237	804	32	.	.	PUNCT
cblr-14237	805	1	666	666	NUM
cblr-14237	805	2	columbia	columbia	PROPN
cblr-14237	805	3	business	business	NOUN
cblr-14237	805	4	law	law	PROPN
cblr-14237	805	5	review	review	NOUN
cblr-14237	805	6	[	[	X
cblr-14237	805	7	vol	vol	NOUN
cblr-14237	805	8	.	.	PUNCT
cblr-14237	805	9	2024	2024	NUM
cblr-14237	805	10	because	because	SCONJ
cblr-14237	805	11	the	the	DET
cblr-14237	805	12	deduction	deduction	NOUN
cblr-14237	805	13	is	be	AUX
cblr-14237	805	14	fixed	fix	VERB
cblr-14237	805	15	-	-	PUNCT
cblr-14237	805	16	dollar	dollar	NOUN
cblr-14237	805	17	and	and	CCONJ
cblr-14237	805	18	universal	universal	ADJ
cblr-14237	805	19	,	,	PUNCT
cblr-14237	805	20	a	a	DET
cblr-14237	805	21	corresponding	corresponding	ADJ
cblr-14237	805	22	reduction	reduction	NOUN
cblr-14237	805	23	in	in	ADP
cblr-14237	805	24	all	all	DET
cblr-14237	805	25	bracket	bracket	NOUN
cblr-14237	805	26	cutoffs	cutoff	NOUN
cblr-14237	805	27	aligns	align	VERB
cblr-14237	805	28	taxpayers	taxpayer	NOUN
cblr-14237	805	29	’	'	PUNCT
cblr-14237	805	30	outcomes	outcome	NOUN
cblr-14237	805	31	with	with	ADP
cblr-14237	805	32	repeal	repeal	NOUN
cblr-14237	805	33	.	.	PUNCT
cblr-14237	806	1	that	that	PRON
cblr-14237	806	2	is	is	ADV
cblr-14237	806	3	,	,	PUNCT
cblr-14237	806	4	the	the	DET
cblr-14237	806	5	standard	standard	ADJ
cblr-14237	806	6	deduction	deduction	NOUN
cblr-14237	806	7	drops	drop	VERB
cblr-14237	806	8	from	from	ADP
cblr-14237	806	9	$	$	SYM
cblr-14237	806	10	10,000	10,000	NUM
cblr-14237	806	11	to	to	PART
cblr-14237	806	12	$	$	SYM
cblr-14237	806	13	9,500	9,500	NUM
cblr-14237	806	14	,	,	PUNCT
cblr-14237	806	15	the	the	DET
cblr-14237	806	16	10	10	NUM
cblr-14237	806	17	%	%	NOUN
cblr-14237	806	18	bracket	bracket	NOUN
cblr-14237	806	19	spans	span	NOUN
cblr-14237	806	20	$	$	SYM
cblr-14237	806	21	9,501	9,501	NUM
cblr-14237	806	22	to	to	PART
cblr-14237	806	23	$	$	SYM
cblr-14237	806	24	19,500	19,500	NUM
cblr-14237	806	25	,	,	PUNCT
cblr-14237	806	26	and	and	CCONJ
cblr-14237	806	27	so	so	ADV
cblr-14237	806	28	forth	forth	ADV
cblr-14237	806	29	.	.	PUNCT
cblr-14237	807	1	after	after	ADP
cblr-14237	807	2	universalization	universalization	NOUN
cblr-14237	807	3	,	,	PUNCT
cblr-14237	807	4	any	any	DET
cblr-14237	807	5	tax	tax	NOUN
cblr-14237	807	6	expenditure	expenditure	NOUN
cblr-14237	807	7	with	with	ADP
cblr-14237	807	8	fixed	fix	VERB
cblr-14237	807	9	-	-	PUNCT
cblr-14237	807	10	dollar	dollar	NOUN
cblr-14237	807	11	(	(	PUNCT
cblr-14237	807	12	or	or	CCONJ
cblr-14237	807	13	effectively	effectively	ADV
cblr-14237	807	14	fixeddollar	fixeddollar	ADJ
cblr-14237	807	15	)	)	PUNCT
cblr-14237	807	16	benefits	benefit	NOUN
cblr-14237	807	17	can	can	AUX
cblr-14237	807	18	be	be	AUX
cblr-14237	807	19	incorporated	incorporate	VERB
cblr-14237	807	20	into	into	ADP
cblr-14237	807	21	the	the	DET
cblr-14237	807	22	rate	rate	NOUN
cblr-14237	807	23	structure	structure	NOUN
cblr-14237	807	24	by	by	ADP
cblr-14237	807	25	reducing	reduce	VERB
cblr-14237	807	26	all	all	DET
cblr-14237	807	27	bracket	bracket	NOUN
cblr-14237	807	28	cutoffs	cutoff	NOUN
cblr-14237	807	29	by	by	ADP
cblr-14237	807	30	the	the	DET
cblr-14237	807	31	fixed	fix	VERB
cblr-14237	807	32	-	-	PUNCT
cblr-14237	807	33	dollar	dollar	NOUN
cblr-14237	807	34	amount	amount	NOUN
cblr-14237	807	35	.	.	PUNCT
cblr-14237	808	1	table	table	NOUN
cblr-14237	808	2	3	3	NUM
cblr-14237	808	3	shows	show	VERB
cblr-14237	808	4	the	the	DET
cblr-14237	808	5	transformed	transform	VERB
cblr-14237	808	6	rate	rate	NOUN
cblr-14237	808	7	structure	structure	NOUN
cblr-14237	808	8	for	for	ADP
cblr-14237	808	9	this	this	DET
cblr-14237	808	10	example	example	NOUN
cblr-14237	808	11	.	.	PUNCT
cblr-14237	809	1	tbl	tbl	NOUN
cblr-14237	809	2	.	.	PUNCT
cblr-14237	810	1	3	3	NUM
cblr-14237	810	2	:	:	PUNCT
cblr-14237	810	3	transformed	transform	VERB
cblr-14237	810	4	rates	rate	NOUN
cblr-14237	810	5	for	for	ADP
cblr-14237	810	6	fixed	fix	VERB
cblr-14237	810	7	-	-	PUNCT
cblr-14237	810	8	dollar	dollar	NOUN
cblr-14237	810	9	tax	tax	NOUN
cblr-14237	810	10	benefits	benefit	NOUN
cblr-14237	810	11	bracket	bracket	VERB
cblr-14237	810	12	from	from	ADP
cblr-14237	810	13	to	to	ADP
cblr-14237	810	14	marginal	marginal	ADJ
cblr-14237	810	15	rate	rate	NOUN
cblr-14237	810	16	cumulative	cumulative	ADJ
cblr-14237	810	17	tax	tax	NOUN
cblr-14237	810	18	bracket	bracket	NOUN
cblr-14237	810	19	0	0	NUM
cblr-14237	810	20	$	$	SYM
cblr-14237	810	21	9,500	9,500	NUM
cblr-14237	810	22	0	0	NUM
cblr-14237	810	23	%	%	NOUN
cblr-14237	810	24	bracket	bracket	NOUN
cblr-14237	810	25	1	1	NUM
cblr-14237	810	26	$	$	SYM
cblr-14237	810	27	9,501	9,501	NUM
cblr-14237	810	28	$	$	SYM
cblr-14237	810	29	19,500	19,500	NUM
cblr-14237	810	30	10	10	NUM
cblr-14237	810	31	%	%	NOUN
cblr-14237	810	32	bracket	bracket	NOUN
cblr-14237	810	33	2	2	NUM
cblr-14237	810	34	$	$	SYM
cblr-14237	810	35	19,501	19,501	NUM
cblr-14237	810	36	$	$	SYM
cblr-14237	810	37	29,500	29,500	NUM
cblr-14237	810	38	20	20	NUM
cblr-14237	810	39	%	%	NOUN
cblr-14237	810	40	$	$	SYM
cblr-14237	810	41	1,000	1,000	NUM
cblr-14237	810	42	bracket	bracket	NOUN
cblr-14237	810	43	3	3	NUM
cblr-14237	810	44	$	$	SYM
cblr-14237	810	45	29,501	29,501	NUM
cblr-14237	810	46	$	$	SYM
cblr-14237	810	47	39,500	39,500	NUM
cblr-14237	810	48	30	30	NUM
cblr-14237	810	49	%	%	NOUN
cblr-14237	810	50	$	$	SYM
cblr-14237	810	51	3,000	3,000	NUM
cblr-14237	810	52	bracket	bracket	NOUN
cblr-14237	810	53	4	4	NUM
cblr-14237	810	54	$	$	SYM
cblr-14237	810	55	39,501	39,501	NUM
cblr-14237	810	56	40	40	NUM
cblr-14237	810	57	%	%	NOUN
cblr-14237	810	58	$	$	SYM
cblr-14237	810	59	6,000	6,000	NUM
cblr-14237	810	60	the	the	DET
cblr-14237	810	61	base	base	NOUN
cblr-14237	810	62	-	-	PUNCT
cblr-14237	810	63	rate	rate	NOUN
cblr-14237	810	64	transformation	transformation	NOUN
cblr-14237	810	65	essentially	essentially	ADV
cblr-14237	810	66	produces	produce	VERB
cblr-14237	810	67	the	the	DET
cblr-14237	810	68	prechange	prechange	NOUN
cblr-14237	810	69	claimant	claimant	NOUN
cblr-14237	810	70	outcome	outcome	NOUN
cblr-14237	810	71	in	in	ADP
cblr-14237	810	72	terms	term	NOUN
cblr-14237	810	73	of	of	ADP
cblr-14237	810	74	taxable	taxable	ADJ
cblr-14237	810	75	income	income	NOUN
cblr-14237	810	76	,	,	PUNCT
cblr-14237	810	77	with	with	ADP
cblr-14237	810	78	the	the	DET
cblr-14237	810	79	prechange	prechange	NOUN
cblr-14237	810	80	nonclaimant	nonclaimant	ADJ
cblr-14237	810	81	result	result	NOUN
cblr-14237	810	82	in	in	ADP
cblr-14237	810	83	terms	term	NOUN
cblr-14237	810	84	of	of	ADP
cblr-14237	810	85	tax	tax	NOUN
cblr-14237	810	86	due	due	ADJ
cblr-14237	810	87	and	and	CCONJ
cblr-14237	810	88	marginal	marginal	ADJ
cblr-14237	810	89	rates	rate	NOUN
cblr-14237	810	90	.	.	PUNCT
cblr-14237	811	1	after	after	ADP
cblr-14237	811	2	this	this	DET
cblr-14237	811	3	base	base	NOUN
cblr-14237	811	4	-	-	PUNCT
cblr-14237	811	5	rate	rate	NOUN
cblr-14237	811	6	transformation	transformation	NOUN
cblr-14237	811	7	,	,	PUNCT
cblr-14237	811	8	individuals	individual	NOUN
cblr-14237	811	9	a	a	PRON
cblr-14237	811	10	and	and	CCONJ
cblr-14237	811	11	b	b	NOUN
cblr-14237	811	12	each	each	PRON
cblr-14237	811	13	pay	pay	VERB
cblr-14237	811	14	tax	tax	NOUN
cblr-14237	811	15	of	of	ADP
cblr-14237	811	16	$	$	SYM
cblr-14237	811	17	500	500	NUM
cblr-14237	811	18	with	with	ADP
cblr-14237	811	19	a	a	DET
cblr-14237	811	20	marginal	marginal	ADJ
cblr-14237	811	21	tax	tax	NOUN
cblr-14237	811	22	rate	rate	NOUN
cblr-14237	811	23	of	of	ADP
cblr-14237	811	24	10	10	NUM
cblr-14237	811	25	%	%	NOUN
cblr-14237	811	26	,	,	PUNCT
cblr-14237	811	27	and	and	CCONJ
cblr-14237	811	28	individuals	individual	NOUN
cblr-14237	811	29	c	c	PROPN
cblr-14237	811	30	and	and	CCONJ
cblr-14237	811	31	d	d	PROPN
cblr-14237	811	32	each	each	PRON
cblr-14237	811	33	pay	pay	VERB
cblr-14237	811	34	tax	tax	NOUN
cblr-14237	811	35	of	of	ADP
cblr-14237	811	36	$	$	SYM
cblr-14237	811	37	10,000	10,000	NUM
cblr-14237	811	38	with	with	ADP
cblr-14237	811	39	a	a	DET
cblr-14237	811	40	marginal	marginal	ADJ
cblr-14237	811	41	rate	rate	NOUN
cblr-14237	811	42	of	of	ADP
cblr-14237	811	43	40	40	NUM
cblr-14237	811	44	%	%	NOUN
cblr-14237	811	45	.	.	PUNCT
cblr-14237	812	1	these	these	DET
cblr-14237	812	2	bottom	bottom	ADJ
cblr-14237	812	3	-	-	PUNCT
cblr-14237	812	4	line	line	NOUN
cblr-14237	812	5	results	result	NOUN
cblr-14237	812	6	are	be	AUX
cblr-14237	812	7	identical	identical	ADJ
cblr-14237	812	8	to	to	PART
cblr-14237	812	9	repeal	repeal	VERB
cblr-14237	812	10	.	.	PUNCT
cblr-14237	813	1	the	the	DET
cblr-14237	813	2	calculation	calculation	NOUN
cblr-14237	813	3	of	of	ADP
cblr-14237	813	4	these	these	DET
cblr-14237	813	5	results	result	NOUN
cblr-14237	813	6	is	be	AUX
cblr-14237	813	7	different	different	ADJ
cblr-14237	813	8	,	,	PUNCT
cblr-14237	813	9	however	however	ADV
cblr-14237	813	10	.	.	PUNCT
cblr-14237	814	1	individuals	individual	NOUN
cblr-14237	814	2	a	a	PRON
cblr-14237	814	3	and	and	CCONJ
cblr-14237	814	4	b	b	NOUN
cblr-14237	814	5	have	have	VERB
cblr-14237	814	6	taxable	taxable	ADJ
cblr-14237	814	7	income	income	NOUN
cblr-14237	814	8	of	of	ADP
cblr-14237	814	9	$	$	SYM
cblr-14237	814	10	14,500	14,500	NUM
cblr-14237	814	11	(	(	PUNCT
cblr-14237	814	12	compared	compare	VERB
cblr-14237	814	13	to	to	ADP
cblr-14237	814	14	$	$	SYM
cblr-14237	814	15	15,000	15,000	NUM
cblr-14237	814	16	under	under	ADP
cblr-14237	814	17	repeal	repeal	NOUN
cblr-14237	814	18	)	)	PUNCT
cblr-14237	814	19	,	,	PUNCT
cblr-14237	814	20	but	but	CCONJ
cblr-14237	814	21	individual	individual	ADJ
cblr-14237	814	22	b	b	PROPN
cblr-14237	814	23	’s	’s	PART
cblr-14237	814	24	standard	standard	ADJ
cblr-14237	814	25	deduction	deduction	NOUN
cblr-14237	814	26	is	be	AUX
cblr-14237	814	27	$	$	SYM
cblr-14237	814	28	9,500—$500	9,500—$500	NOUN
cblr-14237	814	29	less	less	ADJ
cblr-14237	814	30	that	that	SCONJ
cblr-14237	814	31	the	the	DET
cblr-14237	814	32	$	$	SYM
cblr-14237	814	33	10,000	10,000	NUM
cblr-14237	814	34	standard	standard	ADJ
cblr-14237	814	35	deduction	deduction	NOUN
cblr-14237	814	36	under	under	ADP
cblr-14237	814	37	the	the	DET
cblr-14237	814	38	repeal	repeal	NOUN
cblr-14237	814	39	scenario	scenario	NOUN
cblr-14237	814	40	.	.	PUNCT
cblr-14237	815	1	similarly	similarly	ADV
cblr-14237	815	2	,	,	PUNCT
cblr-14237	815	3	individuals	individual	NOUN
cblr-14237	815	4	c	c	PROPN
cblr-14237	815	5	and	and	CCONJ
cblr-14237	815	6	d	d	PROPN
cblr-14237	815	7	have	have	VERB
cblr-14237	815	8	taxable	taxable	ADJ
cblr-14237	815	9	income	income	NOUN
cblr-14237	815	10	of	of	ADP
cblr-14237	815	11	$	$	SYM
cblr-14237	815	12	49,500	49,500	NUM
cblr-14237	815	13	with	with	ADP
cblr-14237	815	14	a	a	DET
cblr-14237	815	15	$	$	SYM
cblr-14237	815	16	500	500	NUM
cblr-14237	815	17	reduction	reduction	NOUN
cblr-14237	815	18	in	in	ADP
cblr-14237	815	19	their	their	PRON
cblr-14237	815	20	standard	standard	ADJ
cblr-14237	815	21	deduction	deduction	NOUN
cblr-14237	815	22	.	.	PUNCT
cblr-14237	816	1	because	because	SCONJ
cblr-14237	816	2	the	the	DET
cblr-14237	816	3	standard	standard	ADJ
cblr-14237	816	4	deduction	deduction	NOUN
cblr-14237	816	5	is	be	AUX
cblr-14237	816	6	smaller	small	ADJ
cblr-14237	816	7	,	,	PUNCT
cblr-14237	816	8	each	each	DET
cblr-14237	816	9	bracket	bracket	NOUN
cblr-14237	816	10	’s	’s	PART
cblr-14237	816	11	cutoffs	cutoff	NOUN
cblr-14237	816	12	are	be	AUX
cblr-14237	816	13	no	no	PRON
cblr-14237	816	14	.	.	NOUN
cblr-14237	816	15	2	2	NUM
cblr-14237	816	16	]	]	PUNCT
cblr-14237	816	17	transforming	transform	VERB
cblr-14237	816	18	tax	tax	NOUN
cblr-14237	816	19	expenditures	expenditure	NOUN
cblr-14237	816	20	667	667	NUM
cblr-14237	816	21	reduced	reduce	VERB
cblr-14237	816	22	by	by	ADP
cblr-14237	816	23	$	$	SYM
cblr-14237	816	24	500	500	NUM
cblr-14237	816	25	,	,	PUNCT
cblr-14237	816	26	leaving	leave	VERB
cblr-14237	816	27	high	high	ADJ
cblr-14237	816	28	-	-	PUNCT
cblr-14237	816	29	income	income	NOUN
cblr-14237	816	30	individuals	individual	NOUN
cblr-14237	816	31	’	’	PART
cblr-14237	816	32	benefits	benefit	NOUN
cblr-14237	816	33	from	from	ADP
cblr-14237	816	34	those	those	DET
cblr-14237	816	35	lower	low	ADJ
cblr-14237	816	36	rates	rate	NOUN
cblr-14237	816	37	unchanged.179	unchanged.179	PROPN
cblr-14237	816	38	2	2	NUM
cblr-14237	816	39	.	.	PUNCT
cblr-14237	816	40	proportionate	proportionate	ADJ
cblr-14237	816	41	benefits	benefit	NOUN
cblr-14237	816	42	if	if	SCONJ
cblr-14237	816	43	tax	tax	NOUN
cblr-14237	816	44	expenditures	expenditure	NOUN
cblr-14237	816	45	vary	vary	VERB
cblr-14237	816	46	in	in	ADP
cblr-14237	816	47	proportion	proportion	NOUN
cblr-14237	816	48	to	to	ADP
cblr-14237	816	49	income	income	NOUN
cblr-14237	816	50	,	,	PUNCT
cblr-14237	816	51	base	base	NOUN
cblr-14237	816	52	-	-	PUNCT
cblr-14237	816	53	rate	rate	NOUN
cblr-14237	816	54	transformations	transformation	NOUN
cblr-14237	816	55	require	require	VERB
cblr-14237	816	56	adjustments	adjustment	NOUN
cblr-14237	816	57	to	to	ADP
cblr-14237	816	58	statutory	statutory	ADJ
cblr-14237	816	59	rates	rate	NOUN
cblr-14237	816	60	as	as	ADV
cblr-14237	816	61	well	well	ADV
cblr-14237	816	62	as	as	ADP
cblr-14237	816	63	bracket	bracket	NOUN
cblr-14237	816	64	cutoffs	cutoff	NOUN
cblr-14237	816	65	.	.	PUNCT
cblr-14237	817	1	a	a	DET
cblr-14237	817	2	real	real	ADJ
cblr-14237	817	3	-	-	PUNCT
cblr-14237	817	4	world	world	NOUN
cblr-14237	817	5	example	example	NOUN
cblr-14237	817	6	of	of	ADP
cblr-14237	817	7	this	this	DET
cblr-14237	817	8	type	type	NOUN
cblr-14237	817	9	of	of	ADP
cblr-14237	817	10	tax	tax	NOUN
cblr-14237	817	11	expenditure	expenditure	NOUN
cblr-14237	817	12	is	be	AUX
cblr-14237	817	13	the	the	DET
cblr-14237	817	14	tcja	tcja	NOUN
cblr-14237	817	15	’s	’s	PART
cblr-14237	817	16	well	well	ADV
cblr-14237	817	17	-	-	PUNCT
cblr-14237	817	18	known	know	VERB
cblr-14237	817	19	pass	pass	NOUN
cblr-14237	817	20	-	-	PUNCT
cblr-14237	817	21	through	through	ADP
cblr-14237	817	22	deduction	deduction	NOUN
cblr-14237	817	23	in	in	ADP
cblr-14237	817	24	§	§	PROPN
cblr-14237	817	25	199a	199a	NOUN
cblr-14237	817	26	,	,	PUNCT
cblr-14237	817	27	which	which	PRON
cblr-14237	817	28	gives	give	VERB
cblr-14237	817	29	a	a	DET
cblr-14237	817	30	20	20	NUM
cblr-14237	817	31	%	%	NOUN
cblr-14237	817	32	deduction	deduction	NOUN
cblr-14237	817	33	with	with	ADP
cblr-14237	817	34	respect	respect	NOUN
cblr-14237	817	35	to	to	ADP
cblr-14237	817	36	certain	certain	ADJ
cblr-14237	817	37	types	type	NOUN
cblr-14237	817	38	of	of	ADP
cblr-14237	817	39	business	business	NOUN
cblr-14237	817	40	income.180	income.180	PROPN
cblr-14237	817	41	this	this	DET
cblr-14237	817	42	subsection	subsection	NOUN
cblr-14237	817	43	considers	consider	VERB
cblr-14237	817	44	a	a	DET
cblr-14237	817	45	tax	tax	NOUN
cblr-14237	817	46	expenditure	expenditure	NOUN
cblr-14237	817	47	that	that	PRON
cblr-14237	817	48	produces	produce	VERB
cblr-14237	817	49	a	a	DET
cblr-14237	817	50	deduction	deduction	NOUN
cblr-14237	817	51	equal	equal	ADJ
cblr-14237	817	52	to	to	ADP
cblr-14237	817	53	5	5	NUM
cblr-14237	817	54	%	%	NOUN
cblr-14237	817	55	of	of	ADP
cblr-14237	817	56	a	a	DET
cblr-14237	817	57	taxpayer	taxpayer	NOUN
cblr-14237	817	58	’s	’s	PART
cblr-14237	818	1	income.181	income.181	VERB
cblr-14237	818	2	individual	individual	PROPN
cblr-14237	818	3	b	b	PROPN
cblr-14237	818	4	has	have	VERB
cblr-14237	818	5	a	a	DET
cblr-14237	818	6	deduction	deduction	NOUN
cblr-14237	818	7	of	of	ADP
cblr-14237	818	8	$	$	SYM
cblr-14237	818	9	750	750	NUM
cblr-14237	818	10	,	,	PUNCT
cblr-14237	818	11	while	while	SCONJ
cblr-14237	818	12	individual	individual	ADJ
cblr-14237	818	13	d	d	PROPN
cblr-14237	818	14	has	have	VERB
cblr-14237	818	15	a	a	DET
cblr-14237	818	16	deduction	deduction	NOUN
cblr-14237	818	17	of	of	ADP
cblr-14237	818	18	$	$	SYM
cblr-14237	818	19	2,500	2,500	NUM
cblr-14237	818	20	—	—	PUNCT
cblr-14237	818	21	three	three	NUM
cblr-14237	818	22	and	and	CCONJ
cblr-14237	818	23	a	a	DET
cblr-14237	818	24	third	third	ADJ
cblr-14237	818	25	times	time	NOUN
cblr-14237	818	26	larger	large	ADJ
cblr-14237	818	27	,	,	PUNCT
cblr-14237	818	28	which	which	PRON
cblr-14237	818	29	exactly	exactly	ADV
cblr-14237	818	30	reflects	reflect	VERB
cblr-14237	818	31	individual	individual	ADJ
cblr-14237	818	32	d	d	PROPN
cblr-14237	818	33	’s	’s	NOUN
cblr-14237	818	34	greater	great	ADJ
cblr-14237	818	35	income	income	NOUN
cblr-14237	818	36	.	.	PUNCT
cblr-14237	819	1	as	as	SCONJ
cblr-14237	819	2	taxpayers	taxpayer	NOUN
cblr-14237	819	3	earn	earn	VERB
cblr-14237	819	4	more	more	ADJ
cblr-14237	819	5	,	,	PUNCT
cblr-14237	819	6	they	they	PRON
cblr-14237	819	7	claim	claim	VERB
cblr-14237	819	8	a	a	DET
cblr-14237	819	9	proportionately	proportionately	ADV
cblr-14237	819	10	larger	large	ADJ
cblr-14237	819	11	deduction	deduction	NOUN
cblr-14237	819	12	in	in	ADP
cblr-14237	819	13	dollar	dollar	NOUN
cblr-14237	819	14	terms	term	NOUN
cblr-14237	819	15	.	.	PUNCT
cblr-14237	820	1	individual	individual	ADJ
cblr-14237	820	2	d	d	X
cblr-14237	820	3	’s	’s	NOUN
cblr-14237	820	4	tax	tax	NOUN
cblr-14237	820	5	benefit	benefit	NOUN
cblr-14237	820	6	of	of	ADP
cblr-14237	820	7	$	$	SYM
cblr-14237	820	8	1,000	1,000	NUM
cblr-14237	820	9	reflects	reflect	VERB
cblr-14237	820	10	individual	individual	ADJ
cblr-14237	820	11	d	d	X
cblr-14237	820	12	’s	’s	X
cblr-14237	820	13	larger	large	ADJ
cblr-14237	820	14	deduction	deduction	NOUN
cblr-14237	820	15	as	as	ADV
cblr-14237	820	16	well	well	ADV
cblr-14237	820	17	as	as	ADP
cblr-14237	820	18	her	her	PRON
cblr-14237	820	19	higher	high	ADJ
cblr-14237	820	20	marginal	marginal	ADJ
cblr-14237	820	21	rate	rate	NOUN
cblr-14237	820	22	,	,	PUNCT
cblr-14237	820	23	compared	compare	VERB
cblr-14237	820	24	to	to	ADP
cblr-14237	820	25	individual	individual	PROPN
cblr-14237	820	26	b	b	PROPN
cblr-14237	820	27	’s	’s	PART
cblr-14237	820	28	$	$	SYM
cblr-14237	820	29	75	75	NUM
cblr-14237	820	30	tax	tax	NOUN
cblr-14237	820	31	benefit	benefit	NOUN
cblr-14237	820	32	.	.	PUNCT
cblr-14237	821	1	from	from	ADP
cblr-14237	821	2	this	this	DET
cblr-14237	821	3	perspective	perspective	NOUN
cblr-14237	821	4	,	,	PUNCT
cblr-14237	821	5	proportionate	proportionate	ADJ
cblr-14237	821	6	tax	tax	NOUN
cblr-14237	821	7	expenditures	expenditure	NOUN
cblr-14237	821	8	provide	provide	VERB
cblr-14237	821	9	a	a	DET
cblr-14237	821	10	double	double	ADJ
cblr-14237	821	11	upside	upside	NOUN
cblr-14237	821	12	-	-	PUNCT
cblr-14237	821	13	down	down	ADP
cblr-14237	821	14	benefit	benefit	NOUN
cblr-14237	821	15	:	:	PUNCT
cblr-14237	821	16	higher	high	ADJ
cblr-14237	821	17	earners	earner	NOUN
cblr-14237	821	18	receive	receive	VERB
cblr-14237	821	19	a	a	DET
cblr-14237	821	20	greater	great	ADJ
cblr-14237	821	21	proportionate	proportionate	ADJ
cblr-14237	821	22	deduction	deduction	NOUN
cblr-14237	821	23	as	as	ADV
cblr-14237	821	24	well	well	ADV
cblr-14237	821	25	as	as	ADP
cblr-14237	821	26	a	a	DET
cblr-14237	821	27	greater	greater	ADV
cblr-14237	821	28	proportionate	proportionate	ADJ
cblr-14237	821	29	tax	tax	NOUN
cblr-14237	821	30	benefit	benefit	NOUN
cblr-14237	821	31	.	.	PUNCT
cblr-14237	822	1	table	table	NOUN
cblr-14237	822	2	4	4	NUM
cblr-14237	822	3	shows	show	VERB
cblr-14237	822	4	full	full	ADJ
cblr-14237	822	5	results	result	NOUN
cblr-14237	822	6	for	for	ADP
cblr-14237	822	7	individuals	individual	NOUN
cblr-14237	822	8	a	a	DET
cblr-14237	822	9	,	,	PUNCT
cblr-14237	822	10	b	b	NOUN
cblr-14237	822	11	,	,	PUNCT
cblr-14237	822	12	c	c	NOUN
cblr-14237	822	13	,	,	PUNCT
cblr-14237	822	14	and	and	CCONJ
cblr-14237	822	15	d.	d.	PROPN
cblr-14237	822	16	179	179	NUM
cblr-14237	822	17	see	see	VERB
cblr-14237	822	18	jason	jason	PROPN
cblr-14237	822	19	s.	s.	PROPN
cblr-14237	823	1	oh	oh	INTJ
cblr-14237	823	2	,	,	PUNCT
cblr-14237	823	3	are	be	AUX
cblr-14237	823	4	progressive	progressive	ADJ
cblr-14237	823	5	tax	tax	NOUN
cblr-14237	823	6	rates	rate	NOUN
cblr-14237	823	7	progressive	progressive	ADJ
cblr-14237	823	8	policy	policy	NOUN
cblr-14237	823	9	?	?	PUNCT
cblr-14237	823	10	,	,	PUNCT
cblr-14237	823	11	92	92	NUM
cblr-14237	823	12	n.y.u	n.y.u	NOUN
cblr-14237	823	13	.	.	PUNCT
cblr-14237	824	1	law	law	NOUN
cblr-14237	824	2	rev	rev	VERB
cblr-14237	824	3	.	.	PROPN
cblr-14237	824	4	1909	1909	NUM
cblr-14237	824	5	,	,	PUNCT
cblr-14237	824	6	1973–74	1973–74	X
cblr-14237	824	7	(	(	PUNCT
cblr-14237	824	8	2017	2017	NUM
cblr-14237	824	9	)	)	PUNCT
cblr-14237	824	10	(	(	PUNCT
cblr-14237	824	11	describing	describe	VERB
cblr-14237	824	12	how	how	SCONJ
cblr-14237	824	13	intramarginal	intramarginal	ADJ
cblr-14237	824	14	rate	rate	NOUN
cblr-14237	824	15	reductions	reduction	NOUN
cblr-14237	824	16	can	can	AUX
cblr-14237	824	17	benefit	benefit	VERB
cblr-14237	824	18	high	high	ADJ
cblr-14237	824	19	-	-	PUNCT
cblr-14237	824	20	earning	earn	VERB
cblr-14237	824	21	taxpayers	taxpayer	NOUN
cblr-14237	824	22	)	)	PUNCT
cblr-14237	824	23	.	.	PUNCT
cblr-14237	825	1	180	180	NUM
cblr-14237	825	2	for	for	ADP
cblr-14237	825	3	a	a	DET
cblr-14237	825	4	fuller	full	ADJ
cblr-14237	825	5	discussion	discussion	NOUN
cblr-14237	825	6	of	of	ADP
cblr-14237	825	7	this	this	DET
cblr-14237	825	8	provision	provision	NOUN
cblr-14237	825	9	,	,	PUNCT
cblr-14237	825	10	see	see	VERB
cblr-14237	825	11	infra	infra	NOUN
cblr-14237	825	12	part	part	NOUN
cblr-14237	825	13	v.c	v.c	PROPN
cblr-14237	825	14	.	.	PROPN
cblr-14237	825	15	181	181	NUM
cblr-14237	825	16	a	a	DET
cblr-14237	825	17	proportionate	proportionate	ADJ
cblr-14237	825	18	benefit	benefit	NOUN
cblr-14237	825	19	could	could	AUX
cblr-14237	825	20	be	be	AUX
cblr-14237	825	21	progressive	progressive	ADJ
cblr-14237	825	22	by	by	ADP
cblr-14237	825	23	varying	vary	VERB
cblr-14237	825	24	inversely	inversely	ADV
cblr-14237	825	25	with	with	ADP
cblr-14237	825	26	taxpayers	taxpayer	NOUN
cblr-14237	825	27	’	'	PUNCT
cblr-14237	825	28	income	income	NOUN
cblr-14237	825	29	.	.	PUNCT
cblr-14237	826	1	668	668	NUM
cblr-14237	826	2	columbia	columbia	PROPN
cblr-14237	826	3	business	business	NOUN
cblr-14237	826	4	law	law	PROPN
cblr-14237	826	5	review	review	NOUN
cblr-14237	826	6	[	[	X
cblr-14237	826	7	vol	vol	NOUN
cblr-14237	826	8	.	.	NOUN
cblr-14237	826	9	2024	2024	NUM
cblr-14237	826	10	tbl	tbl	NOUN
cblr-14237	826	11	.	.	PUNCT
cblr-14237	827	1	4	4	NUM
cblr-14237	827	2	:	:	PUNCT
cblr-14237	827	3	proportionate	proportionate	ADJ
cblr-14237	827	4	-	-	PUNCT
cblr-14237	827	5	benefit	benefit	NOUN
cblr-14237	827	6	tax	tax	NOUN
cblr-14237	827	7	expenditure	expenditure	NOUN
cblr-14237	827	8	individual	individual	ADJ
cblr-14237	827	9	taxable	taxable	ADJ
cblr-14237	827	10	income	income	NOUN
cblr-14237	827	11	tax	tax	NOUN
cblr-14237	827	12	due	due	ADJ
cblr-14237	827	13	average	average	ADJ
cblr-14237	827	14	tax	tax	NOUN
cblr-14237	827	15	rate	rate	NOUN
cblr-14237	827	16	individual	individual	NOUN
cblr-14237	827	17	a	a	PRON
cblr-14237	827	18	,	,	PUNCT
cblr-14237	827	19	nonclaimant	nonclaimant	ADJ
cblr-14237	827	20	$	$	SYM
cblr-14237	827	21	15,000	15,000	NUM
cblr-14237	827	22	$	$	SYM
cblr-14237	827	23	500	500	NUM
cblr-14237	827	24	3.3	3.3	NUM
cblr-14237	827	25	%	%	NOUN
cblr-14237	827	26	individual	individual	PROPN
cblr-14237	827	27	b	b	PROPN
cblr-14237	827	28	,	,	PUNCT
cblr-14237	827	29	claimant	claimant	VERB
cblr-14237	827	30	$	$	SYM
cblr-14237	827	31	14,250	14,250	NUM
cblr-14237	827	32	$	$	SYM
cblr-14237	827	33	425	425	NUM
cblr-14237	827	34	2.8	2.8	NUM
cblr-14237	827	35	%	%	NOUN
cblr-14237	827	36	individual	individual	ADJ
cblr-14237	827	37	c	c	NOUN
cblr-14237	827	38	,	,	PUNCT
cblr-14237	827	39	nonclaimant	nonclaimant	ADJ
cblr-14237	827	40	$	$	SYM
cblr-14237	827	41	50,000	50,000	NUM
cblr-14237	827	42	$	$	SYM
cblr-14237	827	43	10,000	10,000	NUM
cblr-14237	827	44	20	20	NUM
cblr-14237	827	45	%	%	NOUN
cblr-14237	827	46	individual	individual	ADJ
cblr-14237	827	47	d	d	PROPN
cblr-14237	827	48	,	,	PUNCT
cblr-14237	827	49	claimant	claimant	VERB
cblr-14237	827	50	$	$	SYM
cblr-14237	827	51	47,500	47,500	NUM
cblr-14237	827	52	$	$	SYM
cblr-14237	827	53	9,000	9,000	NUM
cblr-14237	827	54	18.0	18.0	NUM
cblr-14237	827	55	%	%	NOUN
cblr-14237	827	56	repeal	repeal	NOUN
cblr-14237	827	57	eliminates	eliminate	VERB
cblr-14237	827	58	these	these	DET
cblr-14237	827	59	tax	tax	NOUN
cblr-14237	827	60	benefits	benefit	NOUN
cblr-14237	827	61	for	for	ADP
cblr-14237	827	62	individuals	individual	NOUN
cblr-14237	827	63	b	b	PROPN
cblr-14237	827	64	and	and	CCONJ
cblr-14237	827	65	d	d	PROPN
cblr-14237	827	66	,	,	PUNCT
cblr-14237	827	67	restoring	restore	VERB
cblr-14237	827	68	their	their	PRON
cblr-14237	827	69	tax	tax	NOUN
cblr-14237	827	70	outcomes	outcome	NOUN
cblr-14237	827	71	to	to	ADP
cblr-14237	827	72	those	those	PRON
cblr-14237	827	73	of	of	ADP
cblr-14237	827	74	individuals	individual	NOUN
cblr-14237	827	75	a	a	PRON
cblr-14237	827	76	and	and	CCONJ
cblr-14237	827	77	c	c	NOUN
cblr-14237	827	78	,	,	PUNCT
cblr-14237	827	79	who	who	PRON
cblr-14237	827	80	pay	pay	VERB
cblr-14237	827	81	$	$	SYM
cblr-14237	827	82	500	500	NUM
cblr-14237	827	83	and	and	CCONJ
cblr-14237	827	84	$	$	SYM
cblr-14237	827	85	10,000	10,000	NUM
cblr-14237	827	86	in	in	ADP
cblr-14237	827	87	tax	tax	NOUN
cblr-14237	827	88	,	,	PUNCT
cblr-14237	827	89	respectively	respectively	ADV
cblr-14237	827	90	.	.	PUNCT
cblr-14237	828	1	expansion	expansion	NOUN
cblr-14237	828	2	does	do	VERB
cblr-14237	828	3	the	the	DET
cblr-14237	828	4	reverse	reverse	NOUN
cblr-14237	828	5	,	,	PUNCT
cblr-14237	828	6	providing	provide	VERB
cblr-14237	828	7	a	a	DET
cblr-14237	828	8	5	5	NUM
cblr-14237	828	9	%	%	NOUN
cblr-14237	828	10	reduction	reduction	NOUN
cblr-14237	828	11	in	in	ADP
cblr-14237	828	12	taxable	taxable	ADJ
cblr-14237	828	13	incomes	income	NOUN
cblr-14237	828	14	across	across	ADP
cblr-14237	828	15	all	all	DET
cblr-14237	828	16	taxpayers	taxpayer	NOUN
cblr-14237	828	17	and	and	CCONJ
cblr-14237	828	18	giving	give	VERB
cblr-14237	828	19	individuals	individual	NOUN
cblr-14237	828	20	a	a	PRON
cblr-14237	828	21	and	and	CCONJ
cblr-14237	828	22	c	c	NOUN
cblr-14237	828	23	the	the	DET
cblr-14237	828	24	same	same	ADJ
cblr-14237	828	25	pre	pre	ADJ
cblr-14237	828	26	-	-	ADJ
cblr-14237	828	27	reform	reform	ADJ
cblr-14237	828	28	benefits	benefit	NOUN
cblr-14237	828	29	as	as	ADP
cblr-14237	828	30	individuals	individual	NOUN
cblr-14237	828	31	b	b	PROPN
cblr-14237	828	32	and	and	CCONJ
cblr-14237	828	33	d.	d.	PROPN
cblr-14237	828	34	again	again	ADV
cblr-14237	828	35	,	,	PUNCT
cblr-14237	828	36	to	to	PART
cblr-14237	828	37	maintain	maintain	VERB
cblr-14237	828	38	revenue	revenue	NOUN
cblr-14237	828	39	parity	parity	NOUN
cblr-14237	828	40	with	with	ADP
cblr-14237	828	41	repeal	repeal	NOUN
cblr-14237	828	42	,	,	PUNCT
cblr-14237	828	43	the	the	DET
cblr-14237	828	44	rate	rate	NOUN
cblr-14237	828	45	structure	structure	NOUN
cblr-14237	828	46	requires	require	VERB
cblr-14237	828	47	adjustment	adjustment	NOUN
cblr-14237	828	48	.	.	PUNCT
cblr-14237	829	1	in	in	ADP
cblr-14237	829	2	a	a	DET
cblr-14237	829	3	base	base	ADJ
cblr-14237	829	4	-	-	PUNCT
cblr-14237	829	5	rate	rate	NOUN
cblr-14237	829	6	transformation	transformation	NOUN
cblr-14237	829	7	,	,	PUNCT
cblr-14237	829	8	this	this	DET
cblr-14237	829	9	proportionate	proportionate	ADJ
cblr-14237	829	10	benefit	benefit	NOUN
cblr-14237	829	11	requires	require	VERB
cblr-14237	829	12	two	two	NUM
cblr-14237	829	13	concurrent	concurrent	ADJ
cblr-14237	829	14	changes	change	NOUN
cblr-14237	829	15	to	to	ADP
cblr-14237	829	16	the	the	DET
cblr-14237	829	17	rate	rate	NOUN
cblr-14237	829	18	structure	structure	NOUN
cblr-14237	829	19	.	.	PUNCT
cblr-14237	830	1	first	first	ADV
cblr-14237	830	2	,	,	PUNCT
cblr-14237	830	3	bracket	bracket	NOUN
cblr-14237	830	4	cutoffs	cutoff	NOUN
cblr-14237	830	5	must	must	AUX
cblr-14237	830	6	be	be	AUX
cblr-14237	830	7	reduced	reduce	VERB
cblr-14237	830	8	by	by	ADP
cblr-14237	830	9	5	5	NUM
cblr-14237	830	10	%	%	NOUN
cblr-14237	830	11	each	each	PRON
cblr-14237	830	12	.	.	PUNCT
cblr-14237	831	1	for	for	ADP
cblr-14237	831	2	example	example	NOUN
cblr-14237	831	3	,	,	PUNCT
cblr-14237	831	4	the	the	DET
cblr-14237	831	5	standard	standard	ADJ
cblr-14237	831	6	deduction	deduction	NOUN
cblr-14237	831	7	falls	fall	VERB
cblr-14237	831	8	from	from	ADP
cblr-14237	831	9	$	$	SYM
cblr-14237	831	10	10,000	10,000	NUM
cblr-14237	831	11	to	to	PART
cblr-14237	831	12	$	$	SYM
cblr-14237	831	13	9,500	9,500	NUM
cblr-14237	831	14	,	,	PUNCT
cblr-14237	831	15	and	and	CCONJ
cblr-14237	831	16	the	the	DET
cblr-14237	831	17	10	10	NUM
cblr-14237	831	18	%	%	NOUN
cblr-14237	831	19	bracket	bracket	NOUN
cblr-14237	831	20	extends	extend	VERB
cblr-14237	831	21	to	to	ADP
cblr-14237	831	22	$	$	SYM
cblr-14237	831	23	19,000	19,000	NUM
cblr-14237	831	24	,	,	PUNCT
cblr-14237	831	25	rather	rather	ADV
cblr-14237	831	26	than	than	ADP
cblr-14237	831	27	$	$	SYM
cblr-14237	831	28	20,000	20,000	NUM
cblr-14237	831	29	.	.	PUNCT
cblr-14237	832	1	second	second	ADJ
cblr-14237	832	2	,	,	PUNCT
cblr-14237	832	3	rates	rate	NOUN
cblr-14237	832	4	must	must	AUX
cblr-14237	832	5	be	be	AUX
cblr-14237	832	6	grossed	gross	VERB
cblr-14237	832	7	up	up	ADP
cblr-14237	832	8	by	by	ADP
cblr-14237	832	9	5%.182	5%.182	NOUN
cblr-14237	832	10	after	after	ADP
cblr-14237	832	11	this	this	DET
cblr-14237	832	12	gross	gross	ADJ
cblr-14237	832	13	-	-	PUNCT
cblr-14237	832	14	up	up	NOUN
cblr-14237	832	15	,	,	PUNCT
cblr-14237	832	16	the	the	DET
cblr-14237	832	17	top	top	ADJ
cblr-14237	832	18	marginal	marginal	ADJ
cblr-14237	832	19	rate	rate	NOUN
cblr-14237	832	20	rises	rise	VERB
cblr-14237	832	21	from	from	ADP
cblr-14237	832	22	40	40	NUM
cblr-14237	832	23	%	%	NOUN
cblr-14237	832	24	to	to	ADP
cblr-14237	832	25	42.11	42.11	NUM
cblr-14237	832	26	%	%	NOUN
cblr-14237	832	27	.	.	PUNCT
cblr-14237	833	1	in	in	ADP
cblr-14237	833	2	each	each	DET
cblr-14237	833	3	case	case	NOUN
cblr-14237	833	4	,	,	PUNCT
cblr-14237	833	5	the	the	DET
cblr-14237	833	6	magnitude	magnitude	NOUN
cblr-14237	833	7	of	of	ADP
cblr-14237	833	8	these	these	DET
cblr-14237	833	9	changes	change	NOUN
cblr-14237	833	10	reflects	reflect	VERB
cblr-14237	833	11	the	the	DET
cblr-14237	833	12	proportionate	proportionate	ADJ
cblr-14237	833	13	tax	tax	NOUN
cblr-14237	833	14	benefit	benefit	NOUN
cblr-14237	833	15	.	.	PUNCT
cblr-14237	834	1	the	the	DET
cblr-14237	834	2	resultant	resultant	NOUN
cblr-14237	834	3	rate	rate	NOUN
cblr-14237	834	4	structure	structure	NOUN
cblr-14237	834	5	is	be	AUX
cblr-14237	834	6	shown	show	VERB
cblr-14237	834	7	in	in	ADP
cblr-14237	834	8	table	table	NOUN
cblr-14237	834	9	5	5	NUM
cblr-14237	834	10	.	.	NOUN
cblr-14237	834	11	182	182	NUM
cblr-14237	834	12	that	that	PRON
cblr-14237	834	13	is	be	AUX
cblr-14237	834	14	,	,	PUNCT
cblr-14237	834	15	rates	rate	NOUN
cblr-14237	834	16	must	must	AUX
cblr-14237	834	17	be	be	AUX
cblr-14237	834	18	multiplied	multiply	VERB
cblr-14237	834	19	by	by	ADP
cblr-14237	834	20	one	one	NUM
cblr-14237	834	21	divided	divide	VERB
cblr-14237	834	22	by	by	ADP
cblr-14237	834	23	the	the	DET
cblr-14237	834	24	difference	difference	NOUN
cblr-14237	834	25	between	between	ADP
cblr-14237	834	26	one	one	NUM
cblr-14237	834	27	and	and	CCONJ
cblr-14237	834	28	the	the	DET
cblr-14237	834	29	proportionate	proportionate	ADJ
cblr-14237	834	30	benefit	benefit	NOUN
cblr-14237	834	31	of	of	ADP
cblr-14237	834	32	5	5	NUM
cblr-14237	834	33	%	%	NOUN
cblr-14237	834	34	.	.	PUNCT
cblr-14237	835	1	no	no	INTJ
cblr-14237	835	2	.	.	NOUN
cblr-14237	836	1	2	2	NUM
cblr-14237	836	2	]	]	PUNCT
cblr-14237	836	3	transforming	transform	VERB
cblr-14237	836	4	tax	tax	NOUN
cblr-14237	836	5	expenditures	expenditure	NOUN
cblr-14237	836	6	669	669	NUM
cblr-14237	836	7	tbl	tbl	NOUN
cblr-14237	836	8	.	.	PUNCT
cblr-14237	837	1	5	5	NUM
cblr-14237	837	2	:	:	PUNCT
cblr-14237	837	3	transformed	transform	VERB
cblr-14237	837	4	rates	rate	NOUN
cblr-14237	837	5	for	for	ADP
cblr-14237	837	6	proportionate	proportionate	ADJ
cblr-14237	837	7	tax	tax	NOUN
cblr-14237	837	8	benefits	benefit	NOUN
cblr-14237	837	9	bracket	bracket	VERB
cblr-14237	837	10	from	from	ADP
cblr-14237	837	11	to	to	ADP
cblr-14237	837	12	rate	rate	VERB
cblr-14237	837	13	cumulative	cumulative	ADJ
cblr-14237	837	14	tax	tax	NOUN
cblr-14237	837	15	bracket	bracket	NOUN
cblr-14237	837	16	0	0	NUM
cblr-14237	837	17	$	$	SYM
cblr-14237	837	18	9,500	9,500	NUM
cblr-14237	837	19	0	0	NUM
cblr-14237	837	20	%	%	NOUN
cblr-14237	837	21	bracket	bracket	NOUN
cblr-14237	837	22	1	1	NUM
cblr-14237	837	23	$	$	SYM
cblr-14237	837	24	9,501	9,501	NUM
cblr-14237	837	25	$	$	SYM
cblr-14237	837	26	19,000	19,000	NUM
cblr-14237	837	27	10.53	10.53	NUM
cblr-14237	837	28	%	%	NOUN
cblr-14237	837	29	bracket	bracket	NOUN
cblr-14237	837	30	2	2	NUM
cblr-14237	837	31	$	$	SYM
cblr-14237	837	32	19,001	19,001	NUM
cblr-14237	837	33	$	$	SYM
cblr-14237	837	34	28,500	28,500	NUM
cblr-14237	837	35	21.05	21.05	NUM
cblr-14237	837	36	%	%	NOUN
cblr-14237	837	37	$	$	SYM
cblr-14237	837	38	1,000	1,000	NUM
cblr-14237	837	39	bracket	bracket	NOUN
cblr-14237	837	40	3	3	NUM
cblr-14237	837	41	$	$	SYM
cblr-14237	837	42	28,501	28,501	NUM
cblr-14237	837	43	$	$	SYM
cblr-14237	837	44	38,000	38,000	NUM
cblr-14237	837	45	31.58	31.58	NUM
cblr-14237	837	46	%	%	NOUN
cblr-14237	837	47	$	$	SYM
cblr-14237	837	48	3,000	3,000	NUM
cblr-14237	837	49	bracket	bracket	NOUN
cblr-14237	837	50	4	4	NUM
cblr-14237	837	51	$	$	SYM
cblr-14237	837	52	38,001	38,001	NUM
cblr-14237	837	53	42.11	42.11	NUM
cblr-14237	837	54	%	%	NOUN
cblr-14237	837	55	$	$	SYM
cblr-14237	837	56	6,000	6,000	NUM
cblr-14237	837	57	under	under	ADP
cblr-14237	837	58	a	a	DET
cblr-14237	837	59	universal	universal	ADJ
cblr-14237	837	60	benefit	benefit	NOUN
cblr-14237	837	61	and	and	CCONJ
cblr-14237	837	62	this	this	DET
cblr-14237	837	63	rate	rate	NOUN
cblr-14237	837	64	structure	structure	NOUN
cblr-14237	837	65	,	,	PUNCT
cblr-14237	837	66	individuals	individual	NOUN
cblr-14237	837	67	a	a	PRON
cblr-14237	837	68	and	and	CCONJ
cblr-14237	837	69	b	b	NOUN
cblr-14237	837	70	pay	pay	VERB
cblr-14237	837	71	$	$	SYM
cblr-14237	837	72	500	500	NUM
cblr-14237	837	73	in	in	ADP
cblr-14237	837	74	tax	tax	NOUN
cblr-14237	837	75	,	,	PUNCT
cblr-14237	837	76	and	and	CCONJ
cblr-14237	837	77	individuals	individual	NOUN
cblr-14237	837	78	c	c	PROPN
cblr-14237	837	79	and	and	CCONJ
cblr-14237	837	80	d	d	AUX
cblr-14237	837	81	pay	pay	VERB
cblr-14237	837	82	$	$	SYM
cblr-14237	837	83	10,000	10,000	NUM
cblr-14237	837	84	in	in	ADP
cblr-14237	837	85	tax	tax	NOUN
cblr-14237	837	86	—	—	PUNCT
cblr-14237	837	87	exactly	exactly	ADV
cblr-14237	837	88	the	the	DET
cblr-14237	837	89	same	same	ADJ
cblr-14237	837	90	as	as	SCONJ
cblr-14237	837	91	if	if	SCONJ
cblr-14237	837	92	the	the	DET
cblr-14237	837	93	tax	tax	NOUN
cblr-14237	837	94	expenditure	expenditure	NOUN
cblr-14237	837	95	were	be	AUX
cblr-14237	837	96	repealed	repeal	VERB
cblr-14237	837	97	.	.	PUNCT
cblr-14237	838	1	the	the	DET
cblr-14237	838	2	computations	computation	NOUN
cblr-14237	838	3	differ	differ	VERB
cblr-14237	838	4	.	.	PUNCT
cblr-14237	839	1	individuals	individual	NOUN
cblr-14237	839	2	a	a	PRON
cblr-14237	839	3	and	and	CCONJ
cblr-14237	839	4	b	b	NOUN
cblr-14237	839	5	have	have	VERB
cblr-14237	839	6	a	a	DET
cblr-14237	839	7	nominal	nominal	ADJ
cblr-14237	839	8	deduction	deduction	NOUN
cblr-14237	839	9	of	of	ADP
cblr-14237	839	10	$	$	SYM
cblr-14237	839	11	750	750	NUM
cblr-14237	839	12	and	and	CCONJ
cblr-14237	839	13	taxable	taxable	ADJ
cblr-14237	839	14	income	income	NOUN
cblr-14237	839	15	of	of	ADP
cblr-14237	839	16	$	$	SYM
cblr-14237	839	17	14,250	14,250	NUM
cblr-14237	839	18	,	,	PUNCT
cblr-14237	839	19	subject	subject	ADJ
cblr-14237	839	20	to	to	ADP
cblr-14237	839	21	slightly	slightly	ADV
cblr-14237	839	22	higher	high	ADJ
cblr-14237	839	23	statutory	statutory	ADJ
cblr-14237	839	24	rates	rate	NOUN
cblr-14237	839	25	.	.	PUNCT
cblr-14237	840	1	these	these	DET
cblr-14237	840	2	individuals	individual	NOUN
cblr-14237	840	3	’	'	PUNCT
cblr-14237	840	4	marginal	marginal	ADJ
cblr-14237	840	5	rate	rate	NOUN
cblr-14237	840	6	remains	remain	VERB
cblr-14237	840	7	10	10	NUM
cblr-14237	840	8	%	%	NOUN
cblr-14237	840	9	,	,	PUNCT
cblr-14237	840	10	since	since	SCONJ
cblr-14237	840	11	a	a	DET
cblr-14237	840	12	one	one	NUM
cblr-14237	840	13	-	-	PUNCT
cblr-14237	840	14	dollar	dollar	NOUN
cblr-14237	840	15	increase	increase	NOUN
cblr-14237	840	16	in	in	ADP
cblr-14237	840	17	real	real	ADJ
cblr-14237	840	18	income	income	NOUN
cblr-14237	840	19	yields	yield	VERB
cblr-14237	840	20	a	a	DET
cblr-14237	840	21	$	$	SYM
cblr-14237	840	22	0.95	0.95	NUM
cblr-14237	840	23	statutory	statutory	ADJ
cblr-14237	840	24	inclusion	inclusion	NOUN
cblr-14237	840	25	subject	subject	ADJ
cblr-14237	840	26	to	to	ADP
cblr-14237	840	27	a	a	DET
cblr-14237	840	28	grossed	gross	VERB
cblr-14237	840	29	-	-	PUNCT
cblr-14237	840	30	up	up	ADP
cblr-14237	840	31	statutory	statutory	ADJ
cblr-14237	840	32	rate	rate	NOUN
cblr-14237	840	33	of	of	ADP
cblr-14237	840	34	10.53	10.53	NUM
cblr-14237	840	35	%	%	NOUN
cblr-14237	840	36	and	and	CCONJ
cblr-14237	840	37	an	an	DET
cblr-14237	840	38	additional	additional	ADJ
cblr-14237	840	39	$	$	SYM
cblr-14237	840	40	0.10	0.10	NUM
cblr-14237	840	41	of	of	ADP
cblr-14237	840	42	tax	tax	NOUN
cblr-14237	840	43	due	due	ADJ
cblr-14237	840	44	.	.	PUNCT
cblr-14237	841	1	the	the	DET
cblr-14237	841	2	effective	effective	ADJ
cblr-14237	841	3	rate	rate	NOUN
cblr-14237	841	4	on	on	ADP
cblr-14237	841	5	this	this	DET
cblr-14237	841	6	next	next	ADJ
cblr-14237	841	7	dollar	dollar	NOUN
cblr-14237	841	8	of	of	ADP
cblr-14237	841	9	income	income	NOUN
cblr-14237	841	10	remains	remain	VERB
cblr-14237	841	11	10	10	NUM
cblr-14237	841	12	%	%	NOUN
cblr-14237	841	13	.	.	PUNCT
cblr-14237	842	1	individuals	individual	NOUN
cblr-14237	842	2	c	c	PROPN
cblr-14237	842	3	and	and	CCONJ
cblr-14237	842	4	d	d	X
cblr-14237	842	5	’s	’s	NOUN
cblr-14237	842	6	deduction	deduction	NOUN
cblr-14237	842	7	is	be	AUX
cblr-14237	842	8	$	$	SYM
cblr-14237	842	9	2,500	2,500	NUM
cblr-14237	842	10	,	,	PUNCT
cblr-14237	842	11	making	make	VERB
cblr-14237	842	12	their	their	PRON
cblr-14237	842	13	taxable	taxable	ADJ
cblr-14237	842	14	income	income	NOUN
cblr-14237	842	15	$	$	SYM
cblr-14237	842	16	47,500	47,500	NUM
cblr-14237	842	17	.	.	PUNCT
cblr-14237	843	1	although	although	SCONJ
cblr-14237	843	2	statutory	statutory	ADJ
cblr-14237	843	3	rates	rate	NOUN
cblr-14237	843	4	are	be	AUX
cblr-14237	843	5	higher	high	ADJ
cblr-14237	843	6	,	,	PUNCT
cblr-14237	843	7	effective	effective	ADJ
cblr-14237	843	8	marginal	marginal	ADJ
cblr-14237	843	9	rates	rate	NOUN
cblr-14237	843	10	remain	remain	VERB
cblr-14237	843	11	the	the	DET
cblr-14237	843	12	same	same	ADJ
cblr-14237	843	13	,	,	PUNCT
cblr-14237	843	14	since	since	SCONJ
cblr-14237	843	15	one	one	NUM
cblr-14237	843	16	dollar	dollar	NOUN
cblr-14237	843	17	of	of	ADP
cblr-14237	843	18	real	real	ADJ
cblr-14237	843	19	income	income	NOUN
cblr-14237	843	20	produces	produce	VERB
cblr-14237	843	21	a	a	DET
cblr-14237	843	22	$	$	SYM
cblr-14237	843	23	0.95	0.95	NUM
cblr-14237	843	24	statutory	statutory	ADJ
cblr-14237	843	25	inclusion	inclusion	NOUN
cblr-14237	843	26	subject	subject	ADJ
cblr-14237	843	27	to	to	ADP
cblr-14237	843	28	a	a	DET
cblr-14237	843	29	rate	rate	NOUN
cblr-14237	843	30	of	of	ADP
cblr-14237	843	31	42.11	42.11	NUM
cblr-14237	843	32	%	%	NOUN
cblr-14237	843	33	,	,	PUNCT
cblr-14237	843	34	or	or	CCONJ
cblr-14237	843	35	an	an	DET
cblr-14237	843	36	additional	additional	ADJ
cblr-14237	843	37	$	$	SYM
cblr-14237	843	38	0.40	0.40	NUM
cblr-14237	843	39	of	of	ADP
cblr-14237	843	40	tax	tax	NOUN
cblr-14237	843	41	due	due	ADJ
cblr-14237	843	42	.	.	PUNCT
cblr-14237	844	1	because	because	SCONJ
cblr-14237	844	2	this	this	DET
cblr-14237	844	3	transformation	transformation	NOUN
cblr-14237	844	4	adjusts	adjust	VERB
cblr-14237	844	5	brackets	bracket	NOUN
cblr-14237	844	6	and	and	CCONJ
cblr-14237	844	7	rates	rate	NOUN
cblr-14237	844	8	simultaneously	simultaneously	ADV
cblr-14237	844	9	,	,	PUNCT
cblr-14237	844	10	marginal	marginal	ADJ
cblr-14237	844	11	rates	rate	NOUN
cblr-14237	844	12	remain	remain	VERB
cblr-14237	844	13	10	10	NUM
cblr-14237	844	14	%	%	NOUN
cblr-14237	844	15	for	for	ADP
cblr-14237	844	16	individuals	individual	NOUN
cblr-14237	844	17	a	a	PRON
cblr-14237	844	18	and	and	CCONJ
cblr-14237	844	19	b	b	NOUN
cblr-14237	844	20	and	and	CCONJ
cblr-14237	844	21	40	40	NUM
cblr-14237	844	22	%	%	NOUN
cblr-14237	844	23	for	for	ADP
cblr-14237	844	24	individuals	individual	NOUN
cblr-14237	844	25	c	c	PROPN
cblr-14237	844	26	and	and	CCONJ
cblr-14237	844	27	d.	d.	PROPN
cblr-14237	844	28	3	3	NUM
cblr-14237	844	29	.	.	PUNCT
cblr-14237	844	30	regressive	regressive	ADJ
cblr-14237	844	31	and	and	CCONJ
cblr-14237	844	32	progressive	progressive	ADJ
cblr-14237	844	33	fixed	fix	VERB
cblr-14237	844	34	-	-	PUNCT
cblr-14237	844	35	dollar	dollar	NOUN
cblr-14237	844	36	benefits	benefit	NOUN
cblr-14237	844	37	fixed	fix	VERB
cblr-14237	844	38	-	-	PUNCT
cblr-14237	844	39	dollar	dollar	NOUN
cblr-14237	844	40	benefits	benefit	NOUN
cblr-14237	844	41	also	also	ADV
cblr-14237	844	42	may	may	AUX
cblr-14237	844	43	be	be	AUX
cblr-14237	844	44	regressive	regressive	ADJ
cblr-14237	844	45	or	or	CCONJ
cblr-14237	844	46	progressive	progressive	ADJ
cblr-14237	844	47	with	with	ADP
cblr-14237	844	48	respect	respect	NOUN
cblr-14237	844	49	to	to	ADP
cblr-14237	844	50	claimants	claimant	NOUN
cblr-14237	844	51	’	'	PUNCT
cblr-14237	844	52	income	income	NOUN
cblr-14237	844	53	,	,	PUNCT
cblr-14237	844	54	either	either	CCONJ
cblr-14237	844	55	in	in	ADP
cblr-14237	844	56	statutory	statutory	ADJ
cblr-14237	844	57	construction	construction	NOUN
cblr-14237	844	58	or	or	CCONJ
cblr-14237	844	59	in	in	ADP
cblr-14237	844	60	effect	effect	NOUN
cblr-14237	844	61	.	.	PUNCT
cblr-14237	845	1	these	these	DET
cblr-14237	845	2	more	more	ADJ
cblr-14237	845	3	-	-	PUNCT
cblr-14237	845	4	complex	complex	ADJ
cblr-14237	845	5	patterns	pattern	NOUN
cblr-14237	845	6	remain	remain	VERB
cblr-14237	845	7	susceptible	susceptible	ADJ
cblr-14237	845	8	to	to	ADP
cblr-14237	845	9	base	base	NOUN
cblr-14237	845	10	-	-	PUNCT
cblr-14237	845	11	rate	rate	NOUN
cblr-14237	845	12	transformations	transformation	NOUN
cblr-14237	845	13	.	.	PUNCT
cblr-14237	846	1	essentially	essentially	ADV
cblr-14237	846	2	,	,	PUNCT
cblr-14237	846	3	the	the	DET
cblr-14237	846	4	point	point	NOUN
cblr-14237	846	5	is	be	AUX
cblr-14237	846	6	that	that	SCONJ
cblr-14237	846	7	base	base	NOUN
cblr-14237	846	8	-	-	PUNCT
cblr-14237	846	9	rate	rate	NOUN
cblr-14237	846	10	transformations	transformation	NOUN
cblr-14237	846	11	can	can	AUX
cblr-14237	846	12	accommodate	accommodate	VERB
cblr-14237	846	13	a	a	DET
cblr-14237	846	14	broad	broad	ADJ
cblr-14237	846	15	range	range	NOUN
cblr-14237	846	16	of	of	ADP
cblr-14237	846	17	fiscal	fiscal	ADJ
cblr-14237	846	18	topographies	topography	NOUN
cblr-14237	846	19	;	;	PUNCT
cblr-14237	846	20	the	the	DET
cblr-14237	846	21	technique	technique	NOUN
cblr-14237	846	22	is	be	AUX
cblr-14237	846	23	closer	close	ADJ
cblr-14237	846	24	to	to	ADP
cblr-14237	846	25	670	670	NUM
cblr-14237	846	26	columbia	columbia	PROPN
cblr-14237	846	27	business	business	NOUN
cblr-14237	846	28	law	law	PROPN
cblr-14237	846	29	review	review	NOUN
cblr-14237	846	30	[	[	X
cblr-14237	846	31	vol	vol	NOUN
cblr-14237	846	32	.	.	PUNCT
cblr-14237	846	33	2024	2024	NUM
cblr-14237	846	34	universal	universal	NOUN
cblr-14237	846	35	than	than	ADP
cblr-14237	846	36	niche	niche	NOUN
cblr-14237	846	37	.	.	PUNCT
cblr-14237	847	1	consider	consider	VERB
cblr-14237	847	2	,	,	PUNCT
cblr-14237	847	3	for	for	ADP
cblr-14237	847	4	example	example	NOUN
cblr-14237	847	5	,	,	PUNCT
cblr-14237	847	6	a	a	DET
cblr-14237	847	7	tax	tax	NOUN
cblr-14237	847	8	expenditure	expenditure	NOUN
cblr-14237	847	9	that	that	PRON
cblr-14237	847	10	either	either	CCONJ
cblr-14237	847	11	increases	increase	NOUN
cblr-14237	847	12	by	by	ADP
cblr-14237	847	13	$	$	SYM
cblr-14237	847	14	500	500	NUM
cblr-14237	847	15	at	at	ADP
cblr-14237	847	16	$	$	SYM
cblr-14237	847	17	10,000	10,000	NUM
cblr-14237	847	18	increments	increment	NOUN
cblr-14237	847	19	(	(	PUNCT
cblr-14237	847	20	regressive	regressive	ADJ
cblr-14237	847	21	)	)	PUNCT
cblr-14237	847	22	or	or	CCONJ
cblr-14237	847	23	decreases	decrease	NOUN
cblr-14237	847	24	by	by	ADP
cblr-14237	847	25	$	$	SYM
cblr-14237	847	26	500	500	NUM
cblr-14237	847	27	at	at	ADP
cblr-14237	847	28	$	$	SYM
cblr-14237	847	29	10,000	10,000	NUM
cblr-14237	847	30	increments	increment	NOUN
cblr-14237	847	31	(	(	PUNCT
cblr-14237	847	32	progressive	progressive	ADJ
cblr-14237	847	33	)	)	PUNCT
cblr-14237	847	34	.	.	PUNCT
cblr-14237	848	1	table	table	NOUN
cblr-14237	848	2	6	6	NUM
cblr-14237	848	3	describes	describe	VERB
cblr-14237	848	4	this	this	DET
cblr-14237	848	5	hypothetical	hypothetical	ADJ
cblr-14237	848	6	tax	tax	NOUN
cblr-14237	848	7	expenditure	expenditure	NOUN
cblr-14237	848	8	.	.	PUNCT
cblr-14237	849	1	tbl	tbl	NOUN
cblr-14237	849	2	.	.	PUNCT
cblr-14237	850	1	6	6	NUM
cblr-14237	850	2	:	:	PUNCT
cblr-14237	850	3	variable	variable	ADJ
cblr-14237	850	4	fixed	fix	VERB
cblr-14237	850	5	-	-	PUNCT
cblr-14237	850	6	dollar	dollar	NOUN
cblr-14237	850	7	tax	tax	NOUN
cblr-14237	850	8	expenditures	expenditure	NOUN
cblr-14237	850	9	income	income	VERB
cblr-14237	850	10	regressive	regressive	ADJ
cblr-14237	850	11	tax	tax	NOUN
cblr-14237	850	12	expenditure	expenditure	NOUN
cblr-14237	850	13	progressive	progressive	ADJ
cblr-14237	850	14	tax	tax	NOUN
cblr-14237	850	15	expenditure	expenditure	NOUN
cblr-14237	850	16	up	up	ADP
cblr-14237	850	17	to	to	PART
cblr-14237	850	18	$	$	SYM
cblr-14237	850	19	10,000	10,000	NUM
cblr-14237	850	20	$	$	SYM
cblr-14237	850	21	500	500	NUM
cblr-14237	850	22	deduction	deduction	NOUN
cblr-14237	850	23	$	$	SYM
cblr-14237	850	24	2,500	2,500	NUM
cblr-14237	850	25	deduction	deduction	NOUN
cblr-14237	850	26	from	from	ADP
cblr-14237	850	27	$	$	SYM
cblr-14237	850	28	10,001	10,001	NUM
cblr-14237	850	29	to	to	PART
cblr-14237	850	30	$	$	SYM
cblr-14237	850	31	20,000	20,000	NUM
cblr-14237	850	32	$	$	SYM
cblr-14237	850	33	1,000	1,000	NUM
cblr-14237	850	34	deduction	deduction	NOUN
cblr-14237	850	35	$	$	SYM
cblr-14237	850	36	2,000	2,000	NUM
cblr-14237	850	37	deduction	deduction	NOUN
cblr-14237	850	38	from	from	ADP
cblr-14237	850	39	$	$	SYM
cblr-14237	850	40	20,001	20,001	NUM
cblr-14237	850	41	to	to	PART
cblr-14237	850	42	$	$	SYM
cblr-14237	850	43	30,000	30,000	NUM
cblr-14237	850	44	$	$	SYM
cblr-14237	850	45	1,500	1,500	NUM
cblr-14237	850	46	deduction	deduction	NOUN
cblr-14237	850	47	$	$	SYM
cblr-14237	850	48	1,500	1,500	NUM
cblr-14237	850	49	deduction	deduction	NOUN
cblr-14237	850	50	from	from	ADP
cblr-14237	850	51	$	$	SYM
cblr-14237	850	52	30,001	30,001	NUM
cblr-14237	850	53	to	to	PART
cblr-14237	850	54	$	$	SYM
cblr-14237	850	55	40,000	40,000	NUM
cblr-14237	850	56	$	$	SYM
cblr-14237	850	57	2,000	2,000	NUM
cblr-14237	850	58	deduction	deduction	NOUN
cblr-14237	850	59	$	$	SYM
cblr-14237	850	60	1,000	1,000	NUM
cblr-14237	850	61	deduction	deduction	NOUN
cblr-14237	850	62	$	$	SYM
cblr-14237	850	63	40,001	40,001	NUM
cblr-14237	850	64	and	and	CCONJ
cblr-14237	850	65	above	above	ADP
cblr-14237	850	66	$	$	SYM
cblr-14237	850	67	2,500	2,500	NUM
cblr-14237	850	68	deduction	deduction	NOUN
cblr-14237	850	69	$	$	SYM
cblr-14237	850	70	500	500	NUM
cblr-14237	850	71	deduction	deduction	NOUN
cblr-14237	850	72	for	for	ADP
cblr-14237	850	73	the	the	DET
cblr-14237	850	74	regressive	regressive	ADJ
cblr-14237	850	75	fixed	fix	VERB
cblr-14237	850	76	-	-	PUNCT
cblr-14237	850	77	dollar	dollar	NOUN
cblr-14237	850	78	tax	tax	NOUN
cblr-14237	850	79	expenditure	expenditure	NOUN
cblr-14237	850	80	,	,	PUNCT
cblr-14237	850	81	individual	individual	NOUN
cblr-14237	850	82	b	b	PROPN
cblr-14237	850	83	(	(	PUNCT
cblr-14237	850	84	in	in	ADP
cblr-14237	850	85	the	the	DET
cblr-14237	850	86	10	10	NUM
cblr-14237	850	87	%	%	NOUN
cblr-14237	850	88	bracket	bracket	NOUN
cblr-14237	850	89	)	)	PUNCT
cblr-14237	850	90	claims	claim	VERB
cblr-14237	850	91	a	a	DET
cblr-14237	850	92	fixed	fix	VERB
cblr-14237	850	93	$	$	SYM
cblr-14237	850	94	1,000	1,000	NUM
cblr-14237	850	95	deduction	deduction	NOUN
cblr-14237	850	96	from	from	ADP
cblr-14237	850	97	income	income	NOUN
cblr-14237	850	98	and	and	CCONJ
cblr-14237	850	99	a	a	DET
cblr-14237	850	100	$	$	SYM
cblr-14237	850	101	100	100	NUM
cblr-14237	850	102	tax	tax	NOUN
cblr-14237	850	103	benefit	benefit	NOUN
cblr-14237	850	104	,	,	PUNCT
cblr-14237	850	105	while	while	SCONJ
cblr-14237	850	106	individual	individual	ADJ
cblr-14237	850	107	d	d	X
cblr-14237	850	108	(	(	PUNCT
cblr-14237	850	109	in	in	ADP
cblr-14237	850	110	the	the	DET
cblr-14237	850	111	40	40	NUM
cblr-14237	850	112	%	%	NOUN
cblr-14237	850	113	bracket	bracket	NOUN
cblr-14237	850	114	)	)	PUNCT
cblr-14237	850	115	claims	claim	VERB
cblr-14237	850	116	a	a	DET
cblr-14237	850	117	fixed	fix	VERB
cblr-14237	850	118	$	$	SYM
cblr-14237	850	119	2,500	2,500	NUM
cblr-14237	850	120	deduction	deduction	NOUN
cblr-14237	850	121	from	from	ADP
cblr-14237	850	122	income	income	NOUN
cblr-14237	850	123	and	and	CCONJ
cblr-14237	850	124	a	a	DET
cblr-14237	850	125	$	$	SYM
cblr-14237	850	126	1,000	1,000	NUM
cblr-14237	850	127	tax	tax	NOUN
cblr-14237	850	128	benefit	benefit	NOUN
cblr-14237	850	129	.	.	PUNCT
cblr-14237	851	1	individuals	individual	NOUN
cblr-14237	851	2	a	a	PRON
cblr-14237	851	3	and	and	CCONJ
cblr-14237	851	4	c	c	NOUN
cblr-14237	851	5	claim	claim	VERB
cblr-14237	851	6	no	no	DET
cblr-14237	851	7	tax	tax	NOUN
cblr-14237	851	8	benefits	benefit	NOUN
cblr-14237	851	9	.	.	PUNCT
cblr-14237	852	1	table	table	NOUN
cblr-14237	852	2	7	7	NUM
cblr-14237	852	3	sets	set	VERB
cblr-14237	852	4	out	out	ADP
cblr-14237	852	5	these	these	DET
cblr-14237	852	6	results	result	NOUN
cblr-14237	852	7	.	.	PUNCT
cblr-14237	853	1	tbl	tbl	NOUN
cblr-14237	853	2	.	.	PUNCT
cblr-14237	854	1	7	7	NUM
cblr-14237	854	2	:	:	PUNCT
cblr-14237	854	3	regressive	regressive	ADJ
cblr-14237	854	4	fixed	fix	VERB
cblr-14237	854	5	-	-	PUNCT
cblr-14237	854	6	dollar	dollar	NOUN
cblr-14237	854	7	tax	tax	NOUN
cblr-14237	854	8	expenditure	expenditure	NOUN
cblr-14237	854	9	individual	individual	ADJ
cblr-14237	854	10	taxable	taxable	ADJ
cblr-14237	854	11	income	income	NOUN
cblr-14237	854	12	tax	tax	NOUN
cblr-14237	854	13	due	due	ADJ
cblr-14237	854	14	average	average	ADJ
cblr-14237	854	15	tax	tax	NOUN
cblr-14237	854	16	rate	rate	NOUN
cblr-14237	854	17	individual	individual	NOUN
cblr-14237	854	18	a	a	PRON
cblr-14237	854	19	,	,	PUNCT
cblr-14237	854	20	nonclaimant	nonclaimant	ADJ
cblr-14237	854	21	$	$	SYM
cblr-14237	854	22	15,000	15,000	NUM
cblr-14237	854	23	$	$	SYM
cblr-14237	854	24	500	500	NUM
cblr-14237	854	25	3.3	3.3	NUM
cblr-14237	854	26	%	%	NOUN
cblr-14237	854	27	individual	individual	PROPN
cblr-14237	854	28	b	b	PROPN
cblr-14237	854	29	,	,	PUNCT
cblr-14237	854	30	claimant	claimant	VERB
cblr-14237	854	31	$	$	SYM
cblr-14237	854	32	14,000	14,000	NUM
cblr-14237	854	33	$	$	SYM
cblr-14237	854	34	400	400	NUM
cblr-14237	854	35	2.7	2.7	NUM
cblr-14237	854	36	%	%	NOUN
cblr-14237	854	37	individual	individual	ADJ
cblr-14237	854	38	c	c	NOUN
cblr-14237	854	39	,	,	PUNCT
cblr-14237	854	40	nonclaimant	nonclaimant	ADJ
cblr-14237	854	41	$	$	SYM
cblr-14237	854	42	50,000	50,000	NUM
cblr-14237	854	43	$	$	SYM
cblr-14237	854	44	10,000	10,000	NUM
cblr-14237	854	45	20	20	NUM
cblr-14237	854	46	%	%	NOUN
cblr-14237	854	47	individual	individual	ADJ
cblr-14237	854	48	d	d	PROPN
cblr-14237	854	49	,	,	PUNCT
cblr-14237	854	50	claimant	claimant	VERB
cblr-14237	854	51	$	$	SYM
cblr-14237	854	52	47,500	47,500	NUM
cblr-14237	854	53	$	$	SYM
cblr-14237	854	54	9,000	9,000	NUM
cblr-14237	854	55	18.0	18.0	NUM
cblr-14237	854	56	%	%	NOUN
cblr-14237	854	57	no	no	NOUN
cblr-14237	854	58	.	.	NOUN
cblr-14237	854	59	2	2	NUM
cblr-14237	854	60	]	]	PUNCT
cblr-14237	854	61	transforming	transform	VERB
cblr-14237	854	62	tax	tax	NOUN
cblr-14237	854	63	expenditures	expenditure	NOUN
cblr-14237	854	64	671	671	NUM
cblr-14237	854	65	repeal	repeal	NOUN
cblr-14237	854	66	eliminates	eliminate	VERB
cblr-14237	854	67	these	these	DET
cblr-14237	854	68	tax	tax	NOUN
cblr-14237	854	69	benefits	benefit	NOUN
cblr-14237	854	70	and	and	CCONJ
cblr-14237	854	71	places	place	VERB
cblr-14237	854	72	individuals	individual	NOUN
cblr-14237	854	73	b	b	PROPN
cblr-14237	854	74	and	and	CCONJ
cblr-14237	854	75	d	d	PROPN
cblr-14237	854	76	on	on	ADP
cblr-14237	854	77	par	par	NOUN
cblr-14237	854	78	with	with	ADP
cblr-14237	854	79	individuals	individual	NOUN
cblr-14237	854	80	a	a	PRON
cblr-14237	854	81	and	and	CCONJ
cblr-14237	854	82	c.	c.	NOUN
cblr-14237	854	83	by	by	ADP
cblr-14237	854	84	contrast	contrast	NOUN
cblr-14237	854	85	,	,	PUNCT
cblr-14237	854	86	a	a	DET
cblr-14237	854	87	base	base	NOUN
cblr-14237	854	88	-	-	PUNCT
cblr-14237	854	89	rate	rate	NOUN
cblr-14237	854	90	transformation	transformation	NOUN
cblr-14237	854	91	applies	apply	VERB
cblr-14237	854	92	the	the	DET
cblr-14237	854	93	results	result	NOUN
cblr-14237	854	94	of	of	ADP
cblr-14237	854	95	individuals	individual	NOUN
cblr-14237	854	96	b	b	PROPN
cblr-14237	854	97	and	and	CCONJ
cblr-14237	854	98	d	d	NOUN
cblr-14237	854	99	to	to	ADP
cblr-14237	854	100	individuals	individual	NOUN
cblr-14237	854	101	a	a	PRON
cblr-14237	854	102	and	and	CCONJ
cblr-14237	854	103	c	c	NOUN
cblr-14237	854	104	,	,	PUNCT
cblr-14237	854	105	then	then	ADV
cblr-14237	854	106	adjusts	adjust	VERB
cblr-14237	854	107	the	the	DET
cblr-14237	854	108	rate	rate	NOUN
cblr-14237	854	109	structure	structure	NOUN
cblr-14237	854	110	to	to	PART
cblr-14237	854	111	maintain	maintain	VERB
cblr-14237	854	112	revenue	revenue	NOUN
cblr-14237	854	113	parity	parity	NOUN
cblr-14237	854	114	with	with	ADP
cblr-14237	854	115	repeal.183	repeal.183	PROPN
cblr-14237	854	116	again	again	ADV
cblr-14237	854	117	,	,	PUNCT
cblr-14237	854	118	two	two	NUM
cblr-14237	854	119	concurrent	concurrent	ADJ
cblr-14237	854	120	changes	change	NOUN
cblr-14237	854	121	are	be	AUX
cblr-14237	854	122	required	require	VERB
cblr-14237	854	123	in	in	ADP
cblr-14237	854	124	this	this	DET
cblr-14237	854	125	adjustment	adjustment	NOUN
cblr-14237	854	126	.	.	PUNCT
cblr-14237	855	1	first	first	ADV
cblr-14237	855	2	,	,	PUNCT
cblr-14237	855	3	bracket	bracket	NOUN
cblr-14237	855	4	cutoffs	cutoff	NOUN
cblr-14237	855	5	must	must	AUX
cblr-14237	855	6	be	be	AUX
cblr-14237	855	7	adjusted	adjust	VERB
cblr-14237	855	8	downwards	downward	NOUN
cblr-14237	855	9	to	to	PART
cblr-14237	855	10	account	account	VERB
cblr-14237	855	11	for	for	ADP
cblr-14237	855	12	the	the	DET
cblr-14237	855	13	different	different	ADJ
cblr-14237	855	14	tax	tax	NOUN
cblr-14237	855	15	benefits	benefit	NOUN
cblr-14237	855	16	across	across	ADP
cblr-14237	855	17	income	income	NOUN
cblr-14237	855	18	levels.184	levels.184	NOUN
cblr-14237	855	19	the	the	DET
cblr-14237	855	20	standard	standard	ADJ
cblr-14237	855	21	deduction	deduction	NOUN
cblr-14237	855	22	(	(	PUNCT
cblr-14237	855	23	zero	zero	NUM
cblr-14237	855	24	bracket	bracket	NOUN
cblr-14237	855	25	)	)	PUNCT
cblr-14237	855	26	falls	fall	VERB
cblr-14237	855	27	to	to	ADP
cblr-14237	855	28	$	$	SYM
cblr-14237	855	29	9,000	9,000	NUM
cblr-14237	855	30	because	because	SCONJ
cblr-14237	855	31	of	of	ADP
cblr-14237	855	32	the	the	DET
cblr-14237	855	33	$	$	SYM
cblr-14237	855	34	1,000	1,000	NUM
cblr-14237	855	35	deduction	deduction	NOUN
cblr-14237	855	36	claimed	claim	VERB
cblr-14237	855	37	by	by	ADP
cblr-14237	855	38	all	all	DET
cblr-14237	855	39	10%bracket	10%bracket	NUM
cblr-14237	855	40	taxpayers	taxpayer	NOUN
cblr-14237	855	41	,	,	PUNCT
cblr-14237	855	42	and	and	CCONJ
cblr-14237	855	43	,	,	PUNCT
cblr-14237	855	44	for	for	ADP
cblr-14237	855	45	the	the	DET
cblr-14237	855	46	highest	high	ADJ
cblr-14237	855	47	earners	earner	NOUN
cblr-14237	855	48	,	,	PUNCT
cblr-14237	855	49	the	the	DET
cblr-14237	855	50	40	40	NUM
cblr-14237	855	51	%	%	NOUN
cblr-14237	855	52	bracket	bracket	NOUN
cblr-14237	855	53	begins	begin	VERB
cblr-14237	855	54	at	at	ADP
cblr-14237	855	55	$	$	SYM
cblr-14237	855	56	37,500	37,500	NUM
cblr-14237	855	57	to	to	PART
cblr-14237	855	58	account	account	VERB
cblr-14237	855	59	for	for	ADP
cblr-14237	855	60	those	those	DET
cblr-14237	855	61	taxpayers	taxpayer	NOUN
cblr-14237	855	62	’	'	PUNCT
cblr-14237	855	63	$	$	SYM
cblr-14237	855	64	2,500	2,500	NUM
cblr-14237	855	65	deductions	deduction	NOUN
cblr-14237	855	66	.	.	PUNCT
cblr-14237	856	1	other	other	ADJ
cblr-14237	856	2	brackets	bracket	NOUN
cblr-14237	856	3	are	be	AUX
cblr-14237	856	4	adjusted	adjust	VERB
cblr-14237	856	5	accordingly	accordingly	ADV
cblr-14237	856	6	.	.	PUNCT
cblr-14237	857	1	second	second	ADJ
cblr-14237	857	2	,	,	PUNCT
cblr-14237	857	3	for	for	ADP
cblr-14237	857	4	higher	high	ADJ
cblr-14237	857	5	-	-	PUNCT
cblr-14237	857	6	income	income	NOUN
cblr-14237	857	7	brackets	bracket	NOUN
cblr-14237	857	8	,	,	PUNCT
cblr-14237	857	9	the	the	DET
cblr-14237	857	10	standard	standard	ADJ
cblr-14237	857	11	deduction	deduction	NOUN
cblr-14237	857	12	also	also	ADV
cblr-14237	857	13	phases	phase	VERB
cblr-14237	857	14	down	down	ADP
cblr-14237	857	15	,	,	PUNCT
cblr-14237	857	16	subjecting	subject	VERB
cblr-14237	857	17	additional	additional	ADJ
cblr-14237	857	18	income	income	NOUN
cblr-14237	857	19	to	to	ADP
cblr-14237	857	20	the	the	DET
cblr-14237	857	21	10	10	NUM
cblr-14237	857	22	%	%	NOUN
cblr-14237	857	23	rate	rate	NOUN
cblr-14237	857	24	to	to	PART
cblr-14237	857	25	smooth	smooth	VERB
cblr-14237	857	26	tax	tax	NOUN
cblr-14237	857	27	liabilities	liability	NOUN
cblr-14237	857	28	as	as	ADP
cblr-14237	857	29	high	high	ADJ
cblr-14237	857	30	-	-	PUNCT
cblr-14237	857	31	earners	earner	NOUN
cblr-14237	857	32	’	'	PUNCT
cblr-14237	857	33	deductions	deduction	NOUN
cblr-14237	857	34	increase.185	increase.185	VERB
cblr-14237	857	35	those	those	PRON
cblr-14237	857	36	earning	earn	VERB
cblr-14237	857	37	in	in	ADP
cblr-14237	857	38	the	the	DET
cblr-14237	857	39	erstwhile	erstwhile	ADJ
cblr-14237	857	40	20	20	NUM
cblr-14237	857	41	%	%	NOUN
cblr-14237	857	42	bracket	bracket	NOUN
cblr-14237	857	43	pay	pay	VERB
cblr-14237	857	44	an	an	DET
cblr-14237	857	45	additional	additional	ADJ
cblr-14237	857	46	$	$	SYM
cblr-14237	857	47	50	50	NUM
cblr-14237	857	48	in	in	ADP
cblr-14237	857	49	tax	tax	NOUN
cblr-14237	857	50	,	,	PUNCT
cblr-14237	857	51	those	those	PRON
cblr-14237	857	52	earning	earn	VERB
cblr-14237	857	53	in	in	ADP
cblr-14237	857	54	the	the	DET
cblr-14237	857	55	former	former	ADJ
cblr-14237	857	56	30	30	NUM
cblr-14237	857	57	%	%	NOUN
cblr-14237	857	58	bracket	bracket	NOUN
cblr-14237	857	59	pay	pay	VERB
cblr-14237	857	60	an	an	DET
cblr-14237	857	61	additional	additional	ADJ
cblr-14237	857	62	$	$	SYM
cblr-14237	857	63	150	150	NUM
cblr-14237	857	64	in	in	ADP
cblr-14237	857	65	tax	tax	NOUN
cblr-14237	857	66	,	,	PUNCT
cblr-14237	857	67	and	and	CCONJ
cblr-14237	857	68	those	those	PRON
cblr-14237	857	69	earning	earn	VERB
cblr-14237	857	70	in	in	ADP
cblr-14237	857	71	the	the	DET
cblr-14237	857	72	prior	prior	ADJ
cblr-14237	857	73	top	top	ADJ
cblr-14237	857	74	bracket	bracket	NOUN
cblr-14237	857	75	pay	pay	NOUN
cblr-14237	857	76	an	an	DET
cblr-14237	857	77	additional	additional	ADJ
cblr-14237	857	78	$	$	SYM
cblr-14237	857	79	300	300	NUM
cblr-14237	857	80	in	in	ADP
cblr-14237	857	81	tax	tax	NOUN
cblr-14237	857	82	,	,	PUNCT
cblr-14237	857	83	each	each	PRON
cblr-14237	857	84	deployed	deploy	VERB
cblr-14237	857	85	as	as	ADP
cblr-14237	857	86	a	a	DET
cblr-14237	857	87	reduction	reduction	NOUN
cblr-14237	857	88	in	in	ADP
cblr-14237	857	89	the	the	DET
cblr-14237	857	90	standard	standard	ADJ
cblr-14237	857	91	deduction	deduction	NOUN
cblr-14237	857	92	of	of	ADP
cblr-14237	857	93	$	$	SYM
cblr-14237	857	94	500	500	NUM
cblr-14237	857	95	,	,	PUNCT
cblr-14237	857	96	$	$	SYM
cblr-14237	857	97	1,500	1,500	NUM
cblr-14237	857	98	,	,	PUNCT
cblr-14237	857	99	and	and	CCONJ
cblr-14237	857	100	$	$	SYM
cblr-14237	857	101	3,000	3,000	NUM
cblr-14237	857	102	,	,	PUNCT
cblr-14237	857	103	respectively.186	respectively.186	VERB
cblr-14237	857	104	these	these	DET
cblr-14237	857	105	adjustments	adjustment	NOUN
cblr-14237	857	106	,	,	PUNCT
cblr-14237	857	107	183	183	NUM
cblr-14237	857	108	the	the	DET
cblr-14237	857	109	tax	tax	NOUN
cblr-14237	857	110	expenditures	expenditure	NOUN
cblr-14237	857	111	’	'	PUNCT
cblr-14237	857	112	benefits	benefit	NOUN
cblr-14237	857	113	remain	remain	VERB
cblr-14237	857	114	as	as	SCONJ
cblr-14237	857	115	described	describe	VERB
cblr-14237	857	116	in	in	ADP
cblr-14237	857	117	table	table	NOUN
cblr-14237	857	118	6	6	NUM
cblr-14237	857	119	,	,	PUNCT
cblr-14237	857	120	even	even	ADV
cblr-14237	857	121	as	as	SCONJ
cblr-14237	857	122	bracket	bracket	NOUN
cblr-14237	857	123	cutoffs	cutoff	NOUN
cblr-14237	857	124	are	be	AUX
cblr-14237	857	125	adjusted	adjust	VERB
cblr-14237	857	126	.	.	PUNCT
cblr-14237	858	1	184	184	NUM
cblr-14237	858	2	these	these	DET
cblr-14237	858	3	tax	tax	NOUN
cblr-14237	858	4	benefits	benefit	NOUN
cblr-14237	858	5	remain	remain	AUX
cblr-14237	858	6	tied	tie	VERB
cblr-14237	858	7	to	to	ADP
cblr-14237	858	8	the	the	DET
cblr-14237	858	9	income	income	NOUN
cblr-14237	858	10	tiers	tier	NOUN
cblr-14237	858	11	described	describe	VERB
cblr-14237	858	12	in	in	ADP
cblr-14237	858	13	table	table	NOUN
cblr-14237	858	14	6	6	NUM
cblr-14237	858	15	.	.	NOUN
cblr-14237	858	16	185	185	NUM
cblr-14237	858	17	this	this	DET
cblr-14237	858	18	phase	phase	NOUN
cblr-14237	858	19	-	-	PUNCT
cblr-14237	858	20	down	down	NOUN
cblr-14237	858	21	also	also	ADV
cblr-14237	858	22	could	could	AUX
cblr-14237	858	23	be	be	AUX
cblr-14237	858	24	accomplished	accomplish	VERB
cblr-14237	858	25	through	through	ADP
cblr-14237	858	26	the	the	DET
cblr-14237	858	27	direct	direct	ADJ
cblr-14237	858	28	addition	addition	NOUN
cblr-14237	858	29	of	of	ADP
cblr-14237	858	30	a	a	DET
cblr-14237	858	31	flat	flat	ADJ
cblr-14237	858	32	dollar	dollar	NOUN
cblr-14237	858	33	amount	amount	NOUN
cblr-14237	858	34	to	to	ADP
cblr-14237	858	35	those	those	DET
cblr-14237	858	36	brackets	bracket	NOUN
cblr-14237	858	37	’	'	PUNCT
cblr-14237	858	38	tax	tax	NOUN
cblr-14237	858	39	due	due	ADJ
cblr-14237	858	40	,	,	PUNCT
cblr-14237	858	41	or	or	CCONJ
cblr-14237	858	42	through	through	ADP
cblr-14237	858	43	an	an	DET
cblr-14237	858	44	adjustment	adjustment	NOUN
cblr-14237	858	45	to	to	ADP
cblr-14237	858	46	the	the	DET
cblr-14237	858	47	cutoffs	cutoff	NOUN
cblr-14237	858	48	for	for	ADP
cblr-14237	858	49	any	any	DET
cblr-14237	858	50	submarginal	submarginal	ADJ
cblr-14237	858	51	bracket	bracket	NOUN
cblr-14237	858	52	.	.	PUNCT
cblr-14237	859	1	adjustments	adjustment	NOUN
cblr-14237	859	2	to	to	ADP
cblr-14237	859	3	the	the	DET
cblr-14237	859	4	standard	standard	ADJ
cblr-14237	859	5	deduction	deduction	NOUN
cblr-14237	859	6	are	be	AUX
cblr-14237	859	7	a	a	DET
cblr-14237	859	8	relatively	relatively	ADV
cblr-14237	859	9	straightforward	straightforward	ADJ
cblr-14237	859	10	(	(	PUNCT
cblr-14237	859	11	and	and	CCONJ
cblr-14237	859	12	legislatively	legislatively	ADV
cblr-14237	859	13	cognizable	cognizable	ADJ
cblr-14237	859	14	)	)	PUNCT
cblr-14237	859	15	mechanism	mechanism	NOUN
cblr-14237	859	16	to	to	PART
cblr-14237	859	17	accomplish	accomplish	VERB
cblr-14237	859	18	these	these	DET
cblr-14237	859	19	results	result	NOUN
cblr-14237	859	20	,	,	PUNCT
cblr-14237	859	21	but	but	CCONJ
cblr-14237	859	22	they	they	PRON
cblr-14237	859	23	are	be	AUX
cblr-14237	859	24	not	not	PART
cblr-14237	859	25	the	the	DET
cblr-14237	859	26	only	only	ADJ
cblr-14237	859	27	mechanism	mechanism	NOUN
cblr-14237	859	28	.	.	PUNCT
cblr-14237	860	1	186	186	NUM
cblr-14237	860	2	when	when	SCONJ
cblr-14237	860	3	,	,	PUNCT
cblr-14237	860	4	for	for	ADP
cblr-14237	860	5	example	example	NOUN
cblr-14237	860	6	,	,	PUNCT
cblr-14237	860	7	individuals	individual	NOUN
cblr-14237	860	8	earn	earn	VERB
cblr-14237	860	9	exactly	exactly	ADV
cblr-14237	860	10	$	$	SYM
cblr-14237	860	11	20,001	20,001	NUM
cblr-14237	860	12	dollars	dollar	NOUN
cblr-14237	860	13	,	,	PUNCT
cblr-14237	860	14	their	their	PRON
cblr-14237	860	15	tax	tax	NOUN
cblr-14237	860	16	expenditure	expenditure	NOUN
cblr-14237	860	17	deduction	deduction	NOUN
cblr-14237	860	18	increases	increase	NOUN
cblr-14237	860	19	by	by	ADP
cblr-14237	860	20	$	$	SYM
cblr-14237	860	21	500	500	NUM
cblr-14237	860	22	from	from	ADP
cblr-14237	860	23	$	$	SYM
cblr-14237	860	24	1,000	1,000	NUM
cblr-14237	860	25	to	to	PART
cblr-14237	860	26	$	$	SYM
cblr-14237	860	27	1,500	1,500	NUM
cblr-14237	860	28	(	(	PUNCT
cblr-14237	860	29	subjecting	subject	VERB
cblr-14237	860	30	$	$	SYM
cblr-14237	860	31	500	500	NUM
cblr-14237	860	32	less	less	ADJ
cblr-14237	860	33	to	to	ADP
cblr-14237	860	34	the	the	DET
cblr-14237	860	35	10	10	NUM
cblr-14237	860	36	%	%	NOUN
cblr-14237	860	37	rate	rate	NOUN
cblr-14237	860	38	,	,	PUNCT
cblr-14237	860	39	for	for	ADP
cblr-14237	860	40	a	a	DET
cblr-14237	860	41	$	$	SYM
cblr-14237	860	42	50	50	NUM
cblr-14237	860	43	tax	tax	NOUN
cblr-14237	860	44	savings	saving	NOUN
cblr-14237	860	45	)	)	PUNCT
cblr-14237	860	46	,	,	PUNCT
cblr-14237	860	47	and	and	CCONJ
cblr-14237	860	48	their	their	PRON
cblr-14237	860	49	standard	standard	ADJ
cblr-14237	860	50	deduction	deduction	NOUN
cblr-14237	860	51	decreases	decrease	NOUN
cblr-14237	860	52	by	by	ADP
cblr-14237	860	53	$	$	SYM
cblr-14237	860	54	500	500	NUM
cblr-14237	860	55	from	from	ADP
cblr-14237	860	56	$	$	SYM
cblr-14237	860	57	9,000	9,000	NUM
cblr-14237	860	58	to	to	PART
cblr-14237	860	59	$	$	SYM
cblr-14237	860	60	8,500	8,500	NUM
cblr-14237	860	61	(	(	PUNCT
cblr-14237	860	62	subjecting	subject	VERB
cblr-14237	860	63	an	an	DET
cblr-14237	860	64	additional	additional	ADJ
cblr-14237	860	65	$	$	SYM
cblr-14237	860	66	500	500	NUM
cblr-14237	860	67	to	to	ADP
cblr-14237	860	68	the	the	DET
cblr-14237	860	69	10	10	NUM
cblr-14237	860	70	%	%	NOUN
cblr-14237	860	71	rate	rate	NOUN
cblr-14237	860	72	,	,	PUNCT
cblr-14237	860	73	for	for	ADP
cblr-14237	860	74	a	a	DET
cblr-14237	860	75	$	$	SYM
cblr-14237	860	76	50	50	NUM
cblr-14237	860	77	increase	increase	NOUN
cblr-14237	860	78	in	in	ADP
cblr-14237	860	79	tax	tax	NOUN
cblr-14237	860	80	due	due	ADJ
cblr-14237	860	81	)	)	PUNCT
cblr-14237	860	82	.	.	PUNCT
cblr-14237	861	1	at	at	ADP
cblr-14237	861	2	exactly	exactly	ADV
cblr-14237	861	3	$	$	SYM
cblr-14237	861	4	30,001	30,001	NUM
cblr-14237	861	5	of	of	ADP
cblr-14237	861	6	pre	pre	ADJ
cblr-14237	861	7	-	-	ADJ
cblr-14237	861	8	benefit	benefit	ADJ
cblr-14237	861	9	income	income	NOUN
cblr-14237	861	10	,	,	PUNCT
cblr-14237	861	11	individuals	individual	NOUN
cblr-14237	861	12	’	'	PUNCT
cblr-14237	861	13	deductions	deduction	NOUN
cblr-14237	861	14	increase	increase	VERB
cblr-14237	861	15	by	by	ADP
cblr-14237	861	16	$	$	SYM
cblr-14237	861	17	500	500	NUM
cblr-14237	861	18	(	(	PUNCT
cblr-14237	861	19	with	with	ADP
cblr-14237	861	20	an	an	DET
cblr-14237	861	21	additional	additional	ADJ
cblr-14237	861	22	tax	tax	NOUN
cblr-14237	861	23	benefit	benefit	NOUN
cblr-14237	861	24	of	of	ADP
cblr-14237	861	25	$	$	SYM
cblr-14237	861	26	100	100	NUM
cblr-14237	861	27	at	at	ADP
cblr-14237	861	28	a	a	DET
cblr-14237	861	29	20	20	NUM
cblr-14237	861	30	%	%	NOUN
cblr-14237	861	31	rate	rate	NOUN
cblr-14237	861	32	)	)	PUNCT
cblr-14237	861	33	,	,	PUNCT
cblr-14237	861	34	and	and	CCONJ
cblr-14237	861	35	their	their	PRON
cblr-14237	861	36	standard	standard	ADJ
cblr-14237	861	37	deduction	deduction	NOUN
cblr-14237	861	38	decreases	decrease	NOUN
cblr-14237	861	39	by	by	ADP
cblr-14237	861	40	an	an	DET
cblr-14237	861	41	additional	additional	ADJ
cblr-14237	861	42	$	$	SYM
cblr-14237	861	43	1,000	1,000	NUM
cblr-14237	861	44	to	to	PART
cblr-14237	861	45	$	$	SYM
cblr-14237	861	46	7,500	7,500	NUM
cblr-14237	861	47	(	(	PUNCT
cblr-14237	861	48	subjecting	subject	VERB
cblr-14237	861	49	another	another	DET
cblr-14237	861	50	672	672	NUM
cblr-14237	861	51	columbia	columbia	PROPN
cblr-14237	861	52	business	business	NOUN
cblr-14237	861	53	law	law	NOUN
cblr-14237	861	54	review	review	NOUN
cblr-14237	861	55	[	[	X
cblr-14237	861	56	vol	vol	NOUN
cblr-14237	861	57	.	.	NOUN
cblr-14237	861	58	2024	2024	NUM
cblr-14237	861	59	based	base	VERB
cblr-14237	861	60	on	on	ADP
cblr-14237	861	61	changes	change	NOUN
cblr-14237	861	62	in	in	ADP
cblr-14237	861	63	the	the	DET
cblr-14237	861	64	regressive	regressive	ADJ
cblr-14237	861	65	fixed	fix	VERB
cblr-14237	861	66	-	-	PUNCT
cblr-14237	861	67	dollar	dollar	NOUN
cblr-14237	861	68	tax	tax	NOUN
cblr-14237	861	69	expenditure	expenditure	NOUN
cblr-14237	861	70	,	,	PUNCT
cblr-14237	861	71	keep	keep	VERB
cblr-14237	861	72	individuals	individual	NOUN
cblr-14237	861	73	’	'	PUNCT
cblr-14237	861	74	tax	tax	NOUN
cblr-14237	861	75	liabilities	liability	NOUN
cblr-14237	861	76	the	the	DET
cblr-14237	861	77	same	same	ADJ
cblr-14237	861	78	as	as	ADP
cblr-14237	861	79	repeal	repeal	NOUN
cblr-14237	861	80	without	without	ADP
cblr-14237	861	81	affecting	affect	VERB
cblr-14237	861	82	marginal	marginal	ADJ
cblr-14237	861	83	rates	rate	NOUN
cblr-14237	861	84	.	.	PUNCT
cblr-14237	862	1	table	table	NOUN
cblr-14237	862	2	8	8	NUM
cblr-14237	862	3	displays	display	VERB
cblr-14237	862	4	this	this	DET
cblr-14237	862	5	rate	rate	NOUN
cblr-14237	862	6	structure	structure	NOUN
cblr-14237	862	7	.	.	PUNCT
cblr-14237	863	1	$	$	SYM
cblr-14237	863	2	1,000	1,000	NUM
cblr-14237	863	3	to	to	ADP
cblr-14237	863	4	the	the	DET
cblr-14237	863	5	10	10	NUM
cblr-14237	863	6	%	%	NOUN
cblr-14237	863	7	rate	rate	NOUN
cblr-14237	863	8	,	,	PUNCT
cblr-14237	863	9	for	for	ADP
cblr-14237	863	10	an	an	DET
cblr-14237	863	11	additional	additional	ADJ
cblr-14237	863	12	$	$	SYM
cblr-14237	863	13	100	100	NUM
cblr-14237	863	14	of	of	ADP
cblr-14237	863	15	tax	tax	NOUN
cblr-14237	863	16	due	due	ADJ
cblr-14237	863	17	)	)	PUNCT
cblr-14237	863	18	.	.	PUNCT
cblr-14237	864	1	the	the	DET
cblr-14237	864	2	process	process	NOUN
cblr-14237	864	3	continues	continue	VERB
cblr-14237	864	4	at	at	ADP
cblr-14237	864	5	exactly	exactly	ADV
cblr-14237	864	6	$	$	SYM
cblr-14237	864	7	40,001	40,001	NUM
cblr-14237	864	8	of	of	ADP
cblr-14237	864	9	pre	pre	ADJ
cblr-14237	864	10	-	-	ADJ
cblr-14237	864	11	benefit	benefit	ADJ
cblr-14237	864	12	income	income	NOUN
cblr-14237	864	13	,	,	PUNCT
cblr-14237	864	14	where	where	SCONJ
cblr-14237	864	15	incremental	incremental	ADJ
cblr-14237	864	16	tax	tax	NOUN
cblr-14237	864	17	benefits	benefit	NOUN
cblr-14237	864	18	of	of	ADP
cblr-14237	864	19	$	$	SYM
cblr-14237	864	20	150	150	NUM
cblr-14237	864	21	are	be	AUX
cblr-14237	864	22	offset	offset	VERB
cblr-14237	864	23	by	by	ADP
cblr-14237	864	24	a	a	DET
cblr-14237	864	25	tax	tax	NOUN
cblr-14237	864	26	detriment	detriment	NOUN
cblr-14237	864	27	of	of	ADP
cblr-14237	864	28	$	$	SYM
cblr-14237	864	29	150	150	NUM
cblr-14237	864	30	from	from	ADP
cblr-14237	864	31	subjecting	subject	VERB
cblr-14237	864	32	an	an	DET
cblr-14237	864	33	additional	additional	ADJ
cblr-14237	864	34	$	$	SYM
cblr-14237	864	35	1,500	1,500	NUM
cblr-14237	864	36	of	of	ADP
cblr-14237	864	37	income	income	NOUN
cblr-14237	864	38	to	to	ADP
cblr-14237	864	39	tax	tax	NOUN
cblr-14237	864	40	at	at	ADP
cblr-14237	864	41	a	a	DET
cblr-14237	864	42	10	10	NUM
cblr-14237	864	43	%	%	NOUN
cblr-14237	864	44	rate	rate	NOUN
cblr-14237	864	45	.	.	PUNCT
cblr-14237	865	1	these	these	DET
cblr-14237	865	2	offsetting	offset	VERB
cblr-14237	865	3	mechanisms	mechanism	NOUN
cblr-14237	865	4	keep	keep	VERB
cblr-14237	865	5	marginal	marginal	ADJ
cblr-14237	865	6	rates	rate	NOUN
cblr-14237	865	7	identical	identical	ADJ
cblr-14237	865	8	across	across	ADP
cblr-14237	865	9	the	the	DET
cblr-14237	865	10	conditions	condition	NOUN
cblr-14237	865	11	of	of	ADP
cblr-14237	865	12	repeal	repeal	NOUN
cblr-14237	865	13	and	and	CCONJ
cblr-14237	865	14	base	base	ADJ
cblr-14237	865	15	-	-	PUNCT
cblr-14237	865	16	rate	rate	NOUN
cblr-14237	865	17	transformations	transformation	NOUN
cblr-14237	865	18	.	.	PUNCT
cblr-14237	866	1	no	no	INTJ
cblr-14237	866	2	.	.	NOUN
cblr-14237	866	3	2	2	NUM
cblr-14237	866	4	]	]	PUNCT
cblr-14237	866	5	transforming	transform	VERB
cblr-14237	866	6	tax	tax	NOUN
cblr-14237	866	7	expenditures	expenditure	NOUN
cblr-14237	866	8	673	673	NUM
cblr-14237	866	9	tbl	tbl	NOUN
cblr-14237	866	10	.	.	PUNCT
cblr-14237	867	1	8	8	NUM
cblr-14237	867	2	:	:	PUNCT
cblr-14237	868	1	transformed	transform	VERB
cblr-14237	868	2	rates	rate	NOUN
cblr-14237	868	3	for	for	ADP
cblr-14237	868	4	regressive	regressive	ADJ
cblr-14237	868	5	fixed	fix	VERB
cblr-14237	868	6	-	-	PUNCT
cblr-14237	868	7	dollar	dollar	NOUN
cblr-14237	868	8	benefits	benefit	NOUN
cblr-14237	868	9	bracket	bracket	VERB
cblr-14237	868	10	from	from	ADP
cblr-14237	868	11	to	to	ADP
cblr-14237	868	12	rate	rate	NOUN
cblr-14237	868	13	cumulative	cumulative	ADJ
cblr-14237	868	14	bracket	bracket	NOUN
cblr-14237	868	15	0	0	NUM
cblr-14237	868	16	$	$	SYM
cblr-14237	868	17	9,000	9,000	NUM
cblr-14237	868	18	0	0	NUM
cblr-14237	868	19	%	%	NOUN
cblr-14237	868	20	0	0	NUM
cblr-14237	869	1	bracket	bracket	NOUN
cblr-14237	869	2	1	1	NUM
cblr-14237	869	3	$	$	SYM
cblr-14237	869	4	9,001	9,001	NUM
cblr-14237	869	5	$	$	SYM
cblr-14237	869	6	18,500	18,500	NUM
cblr-14237	869	7	10	10	NUM
cblr-14237	869	8	%	%	NOUN
cblr-14237	869	9	0	0	NUM
cblr-14237	869	10	bracket	bracket	NOUN
cblr-14237	869	11	2	2	NUM
cblr-14237	869	12	$	$	SYM
cblr-14237	869	13	18,501	18,501	NUM
cblr-14237	869	14	$	$	SYM
cblr-14237	869	15	28,000	28,000	NUM
cblr-14237	869	16	20	20	NUM
cblr-14237	869	17	%	%	NOUN
cblr-14237	869	18	$	$	SYM
cblr-14237	869	19	950	950	NUM
cblr-14237	869	20	*	*	PUNCT
cblr-14237	869	21	bracket	bracket	NOUN
cblr-14237	869	22	3	3	NUM
cblr-14237	869	23	$	$	SYM
cblr-14237	869	24	28,001	28,001	NUM
cblr-14237	869	25	$	$	SYM
cblr-14237	869	26	37,500	37,500	NUM
cblr-14237	869	27	30	30	NUM
cblr-14237	869	28	%	%	NOUN
cblr-14237	869	29	$	$	SYM
cblr-14237	869	30	2,850	2,850	NUM
cblr-14237	869	31	*	*	PUNCT
cblr-14237	869	32	*	*	PUNCT
cblr-14237	869	33	bracket	bracket	VERB
cblr-14237	869	34	4	4	NUM
cblr-14237	869	35	$	$	SYM
cblr-14237	869	36	37,501	37,501	NUM
cblr-14237	869	37	40	40	NUM
cblr-14237	869	38	%	%	NOUN
cblr-14237	869	39	$	$	SYM
cblr-14237	869	40	5,700	5,700	NUM
cblr-14237	869	41	*	*	PUNCT
cblr-14237	869	42	*	*	PUNCT
cblr-14237	869	43	*	*	PUNCT
cblr-14237	869	44	*	*	PUNCT
cblr-14237	869	45	for	for	ADP
cblr-14237	869	46	taxpayers	taxpayer	NOUN
cblr-14237	869	47	earning	earn	VERB
cblr-14237	869	48	$	$	SYM
cblr-14237	869	49	20,001	20,001	NUM
cblr-14237	869	50	to	to	PART
cblr-14237	869	51	$	$	SYM
cblr-14237	869	52	30,000	30,000	NUM
cblr-14237	869	53	,	,	PUNCT
cblr-14237	869	54	bracket	bracket	NOUN
cblr-14237	869	55	zero	zero	NUM
cblr-14237	869	56	phases	phase	NOUN
cblr-14237	869	57	down	down	ADV
cblr-14237	869	58	to	to	ADP
cblr-14237	869	59	$	$	SYM
cblr-14237	869	60	8,500	8,500	NUM
cblr-14237	869	61	,	,	PUNCT
cblr-14237	869	62	and	and	CCONJ
cblr-14237	869	63	the	the	DET
cblr-14237	869	64	bracket	bracket	ADJ
cblr-14237	869	65	2	2	NUM
cblr-14237	869	66	cumulative	cumulative	ADJ
cblr-14237	869	67	tax	tax	NOUN
cblr-14237	869	68	increases	increase	NOUN
cblr-14237	869	69	to	to	ADP
cblr-14237	869	70	$	$	SYM
cblr-14237	869	71	1,000	1,000	NUM
cblr-14237	869	72	.	.	PUNCT
cblr-14237	870	1	*	*	PUNCT
cblr-14237	870	2	*	*	PUNCT
cblr-14237	870	3	for	for	ADP
cblr-14237	870	4	taxpayers	taxpayer	NOUN
cblr-14237	870	5	earning	earn	VERB
cblr-14237	870	6	$	$	SYM
cblr-14237	870	7	30,001	30,001	NUM
cblr-14237	870	8	to	to	PART
cblr-14237	870	9	$	$	SYM
cblr-14237	870	10	40,000	40,000	NUM
cblr-14237	870	11	,	,	PUNCT
cblr-14237	870	12	bracket	bracket	NOUN
cblr-14237	870	13	zero	zero	NUM
cblr-14237	870	14	phases	phase	NOUN
cblr-14237	870	15	down	down	ADV
cblr-14237	870	16	to	to	ADP
cblr-14237	870	17	$	$	SYM
cblr-14237	870	18	7,500	7,500	NUM
cblr-14237	870	19	,	,	PUNCT
cblr-14237	870	20	and	and	CCONJ
cblr-14237	870	21	the	the	DET
cblr-14237	870	22	bracket	bracket	ADJ
cblr-14237	870	23	3	3	NUM
cblr-14237	870	24	cumulative	cumulative	ADJ
cblr-14237	870	25	tax	tax	NOUN
cblr-14237	870	26	increases	increase	NOUN
cblr-14237	870	27	to	to	ADP
cblr-14237	870	28	$	$	SYM
cblr-14237	870	29	3,000	3,000	NUM
cblr-14237	870	30	.	.	PUNCT
cblr-14237	871	1	*	*	PUNCT
cblr-14237	871	2	*	*	PUNCT
cblr-14237	871	3	*	*	PUNCT
cblr-14237	871	4	for	for	ADP
cblr-14237	871	5	taxpayers	taxpayer	NOUN
cblr-14237	871	6	earning	earn	VERB
cblr-14237	871	7	$	$	SYM
cblr-14237	871	8	40,001	40,001	NUM
cblr-14237	871	9	or	or	CCONJ
cblr-14237	871	10	more	more	ADJ
cblr-14237	871	11	,	,	PUNCT
cblr-14237	871	12	bracket	bracket	NOUN
cblr-14237	871	13	zero	zero	NUM
cblr-14237	871	14	phases	phase	NOUN
cblr-14237	871	15	down	down	ADV
cblr-14237	871	16	to	to	ADP
cblr-14237	871	17	$	$	SYM
cblr-14237	871	18	6,000	6,000	NUM
cblr-14237	871	19	,	,	PUNCT
cblr-14237	871	20	and	and	CCONJ
cblr-14237	871	21	the	the	DET
cblr-14237	871	22	bracket	bracket	ADJ
cblr-14237	871	23	4	4	NUM
cblr-14237	871	24	cumulative	cumulative	ADJ
cblr-14237	871	25	tax	tax	NOUN
cblr-14237	871	26	increases	increase	NOUN
cblr-14237	871	27	to	to	ADP
cblr-14237	871	28	$	$	SYM
cblr-14237	871	29	6,000	6,000	NUM
cblr-14237	871	30	.	.	PUNCT
cblr-14237	872	1	these	these	DET
cblr-14237	872	2	two	two	NUM
cblr-14237	872	3	adjustments	adjustment	NOUN
cblr-14237	872	4	equalize	equalize	VERB
cblr-14237	872	5	marginal	marginal	ADJ
cblr-14237	872	6	rates	rate	NOUN
cblr-14237	872	7	among	among	ADP
cblr-14237	872	8	taxpayers	taxpayer	NOUN
cblr-14237	872	9	subject	subject	ADJ
cblr-14237	872	10	to	to	ADP
cblr-14237	872	11	repeal	repeal	NOUN
cblr-14237	872	12	and	and	CCONJ
cblr-14237	872	13	the	the	DET
cblr-14237	872	14	base	base	NOUN
cblr-14237	872	15	-	-	PUNCT
cblr-14237	872	16	rate	rate	NOUN
cblr-14237	872	17	transformation	transformation	NOUN
cblr-14237	872	18	.	.	PUNCT
cblr-14237	873	1	individuals	individual	NOUN
cblr-14237	873	2	a	a	PRON
cblr-14237	873	3	and	and	CCONJ
cblr-14237	873	4	b	b	NOUN
cblr-14237	873	5	have	have	VERB
cblr-14237	873	6	income	income	NOUN
cblr-14237	873	7	of	of	ADP
cblr-14237	873	8	$	$	SYM
cblr-14237	873	9	14,000	14,000	NUM
cblr-14237	873	10	after	after	ADP
cblr-14237	873	11	a	a	DET
cblr-14237	873	12	$	$	SYM
cblr-14237	873	13	1,000	1,000	NUM
cblr-14237	873	14	deduction	deduction	NOUN
cblr-14237	873	15	.	.	PUNCT
cblr-14237	874	1	under	under	ADP
cblr-14237	874	2	the	the	DET
cblr-14237	874	3	adjusted	adjust	VERB
cblr-14237	874	4	rate	rate	NOUN
cblr-14237	874	5	structure	structure	NOUN
cblr-14237	874	6	(	(	PUNCT
cblr-14237	874	7	with	with	ADP
cblr-14237	874	8	its	its	PRON
cblr-14237	874	9	lower	low	ADJ
cblr-14237	874	10	standard	standard	ADJ
cblr-14237	874	11	deduction	deduction	NOUN
cblr-14237	874	12	)	)	PUNCT
cblr-14237	874	13	,	,	PUNCT
cblr-14237	874	14	individuals	individual	NOUN
cblr-14237	874	15	a	a	PRON
cblr-14237	874	16	and	and	CCONJ
cblr-14237	874	17	b	b	NOUN
cblr-14237	874	18	still	still	ADV
cblr-14237	874	19	pay	pay	VERB
cblr-14237	874	20	$	$	SYM
cblr-14237	874	21	500	500	NUM
cblr-14237	874	22	in	in	ADP
cblr-14237	874	23	tax	tax	NOUN
cblr-14237	874	24	and	and	CCONJ
cblr-14237	874	25	face	face	VERB
cblr-14237	874	26	a	a	DET
cblr-14237	874	27	10	10	NUM
cblr-14237	874	28	%	%	NOUN
cblr-14237	874	29	marginal	marginal	ADJ
cblr-14237	874	30	rate	rate	NOUN
cblr-14237	874	31	on	on	ADP
cblr-14237	874	32	additional	additional	ADJ
cblr-14237	874	33	income.187	income.187	NOUN
cblr-14237	874	34	individuals	individual	NOUN
cblr-14237	874	35	c	c	NOUN
cblr-14237	874	36	and	and	CCONJ
cblr-14237	874	37	d	d	X
cblr-14237	874	38	have	have	VERB
cblr-14237	874	39	income	income	NOUN
cblr-14237	874	40	of	of	ADP
cblr-14237	874	41	$	$	SYM
cblr-14237	874	42	47,500	47,500	NUM
cblr-14237	874	43	after	after	ADP
cblr-14237	874	44	a	a	DET
cblr-14237	874	45	$	$	SYM
cblr-14237	874	46	2,500	2,500	NUM
cblr-14237	874	47	deduction	deduction	NOUN
cblr-14237	874	48	,	,	PUNCT
cblr-14237	874	49	and	and	CCONJ
cblr-14237	874	50	their	their	PRON
cblr-14237	874	51	tax	tax	NOUN
cblr-14237	874	52	due	due	ADJ
cblr-14237	874	53	is	be	AUX
cblr-14237	874	54	$	$	SYM
cblr-14237	874	55	10,000	10,000	NUM
cblr-14237	874	56	after	after	ADP
cblr-14237	874	57	accounting	account	VERB
cblr-14237	874	58	for	for	ADP
cblr-14237	874	59	lower	low	ADJ
cblr-14237	874	60	cutoffs	cutoff	NOUN
cblr-14237	874	61	for	for	ADP
cblr-14237	874	62	each	each	DET
cblr-14237	874	63	bracket	bracket	NOUN
cblr-14237	874	64	,	,	PUNCT
cblr-14237	874	65	as	as	ADV
cblr-14237	874	66	well	well	ADV
cblr-14237	874	67	as	as	ADP
cblr-14237	874	68	the	the	PRON
cblr-14237	874	69	(	(	PUNCT
cblr-14237	874	70	further	far	ADV
cblr-14237	874	71	)	)	PUNCT
cblr-14237	874	72	reduced	reduce	VERB
cblr-14237	874	73	standard	standard	ADJ
cblr-14237	874	74	deduction	deduction	NOUN
cblr-14237	874	75	for	for	ADP
cblr-14237	874	76	those	those	PRON
cblr-14237	874	77	in	in	ADP
cblr-14237	874	78	the	the	DET
cblr-14237	874	79	40	40	NUM
cblr-14237	874	80	%	%	NOUN
cblr-14237	874	81	bracket	bracket	NOUN
cblr-14237	874	82	.	.	PUNCT
cblr-14237	875	1	these	these	DET
cblr-14237	875	2	taxpayers	taxpayer	NOUN
cblr-14237	875	3	’	’	PART
cblr-14237	875	4	marginal	marginal	ADJ
cblr-14237	875	5	rate	rate	NOUN
cblr-14237	875	6	remains	remain	VERB
cblr-14237	875	7	40%.188	40%.188	NUM
cblr-14237	875	8	for	for	ADP
cblr-14237	875	9	progressive	progressive	ADJ
cblr-14237	875	10	fixed	fix	VERB
cblr-14237	875	11	-	-	PUNCT
cblr-14237	875	12	dollar	dollar	NOUN
cblr-14237	875	13	tax	tax	NOUN
cblr-14237	875	14	expenditures	expenditure	NOUN
cblr-14237	875	15	,	,	PUNCT
cblr-14237	875	16	rate	rate	NOUN
cblr-14237	875	17	adjustments	adjustment	NOUN
cblr-14237	875	18	operate	operate	VERB
cblr-14237	875	19	similarly	similarly	ADV
cblr-14237	875	20	,	,	PUNCT
cblr-14237	875	21	with	with	ADP
cblr-14237	875	22	bracket	bracket	NOUN
cblr-14237	875	23	phase	phase	NOUN
cblr-14237	875	24	-	-	PUNCT
cblr-14237	875	25	ups	up	NOUN
cblr-14237	875	26	to	to	ADP
cblr-14237	875	27	187	187	NUM
cblr-14237	875	28	that	that	PRON
cblr-14237	875	29	is	be	AUX
cblr-14237	875	30	,	,	PUNCT
cblr-14237	875	31	individuals	individual	NOUN
cblr-14237	875	32	a	a	PRON
cblr-14237	875	33	and	and	CCONJ
cblr-14237	875	34	b	b	NOUN
cblr-14237	875	35	have	have	VERB
cblr-14237	875	36	tax	tax	NOUN
cblr-14237	875	37	due	due	ADJ
cblr-14237	875	38	of	of	ADP
cblr-14237	875	39	$	$	SYM
cblr-14237	875	40	500	500	NUM
cblr-14237	875	41	on	on	ADP
cblr-14237	875	42	$	$	SYM
cblr-14237	875	43	5,000	5,000	NUM
cblr-14237	875	44	of	of	ADP
cblr-14237	875	45	income	income	NOUN
cblr-14237	875	46	at	at	ADP
cblr-14237	875	47	a	a	DET
cblr-14237	875	48	10	10	NUM
cblr-14237	875	49	%	%	NOUN
cblr-14237	875	50	rate	rate	NOUN
cblr-14237	875	51	in	in	ADP
cblr-14237	875	52	bracket	bracket	NOUN
cblr-14237	875	53	1	1	NUM
cblr-14237	875	54	,	,	PUNCT
cblr-14237	875	55	with	with	ADP
cblr-14237	875	56	a	a	DET
cblr-14237	875	57	10	10	NUM
cblr-14237	875	58	%	%	NOUN
cblr-14237	875	59	rate	rate	NOUN
cblr-14237	875	60	on	on	ADP
cblr-14237	875	61	their	their	PRON
cblr-14237	875	62	next	next	ADJ
cblr-14237	875	63	dollar	dollar	NOUN
cblr-14237	875	64	earned	earn	VERB
cblr-14237	875	65	.	.	PUNCT
cblr-14237	876	1	188	188	NUM
cblr-14237	876	2	that	that	PRON
cblr-14237	876	3	is	be	AUX
cblr-14237	876	4	,	,	PUNCT
cblr-14237	876	5	individuals	individual	NOUN
cblr-14237	876	6	c	c	NOUN
cblr-14237	876	7	and	and	CCONJ
cblr-14237	876	8	d	d	AUX
cblr-14237	876	9	pay	pay	VERB
cblr-14237	876	10	a	a	DET
cblr-14237	876	11	40	40	NUM
cblr-14237	876	12	%	%	NOUN
cblr-14237	876	13	rate	rate	NOUN
cblr-14237	876	14	on	on	ADP
cblr-14237	876	15	$	$	SYM
cblr-14237	876	16	10,000	10,000	NUM
cblr-14237	876	17	of	of	ADP
cblr-14237	876	18	income	income	NOUN
cblr-14237	876	19	in	in	ADP
cblr-14237	876	20	bracket	bracket	NOUN
cblr-14237	876	21	4	4	NUM
cblr-14237	876	22	(	(	PUNCT
cblr-14237	876	23	$	$	SYM
cblr-14237	876	24	4,000	4,000	NUM
cblr-14237	876	25	)	)	PUNCT
cblr-14237	876	26	,	,	PUNCT
cblr-14237	876	27	plus	plus	CCONJ
cblr-14237	876	28	$	$	SYM
cblr-14237	876	29	6,000	6,000	NUM
cblr-14237	876	30	of	of	ADP
cblr-14237	876	31	tax	tax	NOUN
cblr-14237	876	32	due	due	ADJ
cblr-14237	876	33	from	from	ADP
cblr-14237	876	34	lower	low	ADJ
cblr-14237	876	35	brackets	bracket	NOUN
cblr-14237	876	36	after	after	ADP
cblr-14237	876	37	the	the	DET
cblr-14237	876	38	standard	standard	ADJ
cblr-14237	876	39	deduction	deduction	NOUN
cblr-14237	876	40	phase	phase	NOUN
cblr-14237	876	41	-	-	PUNCT
cblr-14237	876	42	down	down	NOUN
cblr-14237	876	43	.	.	PUNCT
cblr-14237	877	1	for	for	ADP
cblr-14237	877	2	these	these	DET
cblr-14237	877	3	individuals	individual	NOUN
cblr-14237	877	4	,	,	PUNCT
cblr-14237	877	5	the	the	DET
cblr-14237	877	6	next	next	ADJ
cblr-14237	877	7	dollar	dollar	NOUN
cblr-14237	877	8	earned	earn	VERB
cblr-14237	877	9	faces	face	VERB
cblr-14237	877	10	a	a	DET
cblr-14237	877	11	40	40	NUM
cblr-14237	877	12	%	%	NOUN
cblr-14237	877	13	tax	tax	NOUN
cblr-14237	877	14	rate	rate	NOUN
cblr-14237	877	15	.	.	PUNCT
cblr-14237	878	1	674	674	NUM
cblr-14237	878	2	columbia	columbia	PROPN
cblr-14237	878	3	business	business	NOUN
cblr-14237	878	4	law	law	PROPN
cblr-14237	878	5	review	review	NOUN
cblr-14237	878	6	[	[	X
cblr-14237	878	7	vol	vol	NOUN
cblr-14237	878	8	.	.	NOUN
cblr-14237	878	9	2024	2024	NUM
cblr-14237	878	10	compensate	compensate	NOUN
cblr-14237	878	11	for	for	ADP
cblr-14237	878	12	declining	decline	VERB
cblr-14237	878	13	deductions	deduction	NOUN
cblr-14237	878	14	under	under	ADP
cblr-14237	878	15	the	the	DET
cblr-14237	878	16	tax	tax	NOUN
cblr-14237	878	17	expenditure	expenditure	NOUN
cblr-14237	878	18	.	.	PUNCT
cblr-14237	879	1	the	the	DET
cblr-14237	879	2	progressive	progressive	ADJ
cblr-14237	879	3	fixed	fix	VERB
cblr-14237	879	4	-	-	PUNCT
cblr-14237	879	5	dollar	dollar	NOUN
cblr-14237	879	6	tax	tax	NOUN
cblr-14237	879	7	expenditure	expenditure	NOUN
cblr-14237	879	8	in	in	ADP
cblr-14237	879	9	table	table	NOUN
cblr-14237	879	10	6	6	NUM
cblr-14237	879	11	,	,	PUNCT
cblr-14237	879	12	for	for	ADP
cblr-14237	879	13	example	example	NOUN
cblr-14237	879	14	,	,	PUNCT
cblr-14237	879	15	has	have	VERB
cblr-14237	879	16	a	a	DET
cblr-14237	879	17	base	base	ADJ
cblr-14237	879	18	-	-	PUNCT
cblr-14237	879	19	rate	rate	NOUN
cblr-14237	879	20	transformation	transformation	NOUN
cblr-14237	879	21	as	as	SCONJ
cblr-14237	879	22	described	describe	VERB
cblr-14237	879	23	in	in	ADP
cblr-14237	879	24	table	table	NOUN
cblr-14237	879	25	9	9	NUM
cblr-14237	879	26	,	,	PUNCT
cblr-14237	879	27	with	with	ADP
cblr-14237	879	28	descriptive	descriptive	ADJ
cblr-14237	879	29	computations	computation	NOUN
cblr-14237	879	30	for	for	ADP
cblr-14237	879	31	individuals	individual	NOUN
cblr-14237	879	32	a	a	DET
cblr-14237	879	33	,	,	PUNCT
cblr-14237	879	34	b	b	NOUN
cblr-14237	879	35	,	,	PUNCT
cblr-14237	879	36	c	c	NOUN
cblr-14237	879	37	,	,	PUNCT
cblr-14237	879	38	and	and	CCONJ
cblr-14237	879	39	d	d	X
cblr-14237	879	40	similar	similar	ADJ
cblr-14237	879	41	to	to	ADP
cblr-14237	879	42	those	those	PRON
cblr-14237	879	43	described	describe	VERB
cblr-14237	879	44	for	for	ADP
cblr-14237	879	45	regressive	regressive	ADJ
cblr-14237	879	46	fixed	fix	VERB
cblr-14237	879	47	-	-	PUNCT
cblr-14237	879	48	dollar	dollar	NOUN
cblr-14237	879	49	benefits	benefit	NOUN
cblr-14237	879	50	.	.	PUNCT
cblr-14237	880	1	tbl	tbl	NOUN
cblr-14237	880	2	.	.	PUNCT
cblr-14237	881	1	9	9	NUM
cblr-14237	881	2	:	:	PUNCT
cblr-14237	881	3	transformed	transform	VERB
cblr-14237	881	4	rates	rate	NOUN
cblr-14237	881	5	for	for	ADP
cblr-14237	881	6	progressive	progressive	ADJ
cblr-14237	881	7	fixed	fix	VERB
cblr-14237	881	8	-	-	PUNCT
cblr-14237	881	9	dollar	dollar	NOUN
cblr-14237	881	10	benefits	benefit	NOUN
cblr-14237	881	11	bracket	bracket	VERB
cblr-14237	881	12	from	from	ADP
cblr-14237	881	13	to	to	ADP
cblr-14237	881	14	rate	rate	NOUN
cblr-14237	881	15	cumulative	cumulative	ADJ
cblr-14237	881	16	bracket	bracket	NOUN
cblr-14237	881	17	0	0	NUM
cblr-14237	881	18	$	$	SYM
cblr-14237	881	19	8,000	8,000	NUM
cblr-14237	881	20	0	0	NUM
cblr-14237	881	21	%	%	NOUN
cblr-14237	881	22	0	0	NUM
cblr-14237	881	23	bracket	bracket	NOUN
cblr-14237	881	24	1	1	NUM
cblr-14237	881	25	$	$	SYM
cblr-14237	881	26	8,001	8,001	NUM
cblr-14237	881	27	$	$	SYM
cblr-14237	881	28	18,500	18,500	NUM
cblr-14237	881	29	10	10	NUM
cblr-14237	881	30	%	%	NOUN
cblr-14237	881	31	0	0	NUM
cblr-14237	882	1	bracket	bracket	NOUN
cblr-14237	882	2	2	2	NUM
cblr-14237	882	3	$	$	SYM
cblr-14237	882	4	18,501	18,501	NUM
cblr-14237	882	5	$	$	SYM
cblr-14237	882	6	29,000	29,000	NUM
cblr-14237	882	7	20	20	NUM
cblr-14237	882	8	%	%	NOUN
cblr-14237	882	9	$	$	SYM
cblr-14237	882	10	1,050	1,050	NUM
cblr-14237	882	11	*	*	PUNCT
cblr-14237	882	12	bracket	bracket	VERB
cblr-14237	882	13	3	3	NUM
cblr-14237	882	14	$	$	SYM
cblr-14237	882	15	29,001	29,001	NUM
cblr-14237	882	16	$	$	SYM
cblr-14237	882	17	39,500	39,500	NUM
cblr-14237	882	18	30	30	NUM
cblr-14237	882	19	%	%	NOUN
cblr-14237	882	20	$	$	SYM
cblr-14237	882	21	3,150	3,150	NUM
cblr-14237	882	22	*	*	PUNCT
cblr-14237	882	23	*	*	PUNCT
cblr-14237	882	24	bracket	bracket	VERB
cblr-14237	882	25	4	4	NUM
cblr-14237	882	26	$	$	SYM
cblr-14237	882	27	39,501	39,501	NUM
cblr-14237	882	28	40	40	NUM
cblr-14237	882	29	%	%	NOUN
cblr-14237	882	30	$	$	SYM
cblr-14237	882	31	6,300	6,300	NUM
cblr-14237	882	32	*	*	PUNCT
cblr-14237	882	33	*	*	PUNCT
cblr-14237	882	34	*	*	PUNCT
cblr-14237	882	35	*	*	PUNCT
cblr-14237	882	36	for	for	ADP
cblr-14237	882	37	taxpayers	taxpayer	NOUN
cblr-14237	882	38	earning	earn	VERB
cblr-14237	882	39	$	$	SYM
cblr-14237	882	40	20,001	20,001	NUM
cblr-14237	882	41	to	to	PART
cblr-14237	882	42	$	$	SYM
cblr-14237	882	43	30,000	30,000	NUM
cblr-14237	882	44	,	,	PUNCT
cblr-14237	882	45	bracket	bracket	NOUN
cblr-14237	882	46	zero	zero	NUM
cblr-14237	882	47	phases	phase	NOUN
cblr-14237	882	48	up	up	ADP
cblr-14237	882	49	to	to	PART
cblr-14237	882	50	$	$	SYM
cblr-14237	882	51	8,500	8,500	NUM
cblr-14237	882	52	,	,	PUNCT
cblr-14237	882	53	and	and	CCONJ
cblr-14237	882	54	the	the	DET
cblr-14237	882	55	bracket	bracket	ADJ
cblr-14237	882	56	2	2	NUM
cblr-14237	882	57	cumulative	cumulative	ADJ
cblr-14237	882	58	tax	tax	NOUN
cblr-14237	882	59	decreases	decrease	NOUN
cblr-14237	882	60	to	to	ADP
cblr-14237	882	61	$	$	SYM
cblr-14237	882	62	1,000	1,000	NUM
cblr-14237	882	63	.	.	PUNCT
cblr-14237	883	1	*	*	PUNCT
cblr-14237	883	2	*	*	PUNCT
cblr-14237	883	3	for	for	ADP
cblr-14237	883	4	taxpayers	taxpayer	NOUN
cblr-14237	883	5	earning	earn	VERB
cblr-14237	883	6	$	$	SYM
cblr-14237	883	7	30,001	30,001	NUM
cblr-14237	883	8	to	to	PART
cblr-14237	883	9	$	$	SYM
cblr-14237	883	10	40,000	40,000	NUM
cblr-14237	883	11	,	,	PUNCT
cblr-14237	883	12	bracket	bracket	NOUN
cblr-14237	883	13	zero	zero	NUM
cblr-14237	883	14	phases	phase	NOUN
cblr-14237	883	15	up	up	ADP
cblr-14237	883	16	to	to	PART
cblr-14237	883	17	$	$	SYM
cblr-14237	883	18	9,500	9,500	NUM
cblr-14237	883	19	,	,	PUNCT
cblr-14237	883	20	and	and	CCONJ
cblr-14237	883	21	the	the	DET
cblr-14237	883	22	bracket	bracket	ADJ
cblr-14237	883	23	3	3	NUM
cblr-14237	883	24	cumulative	cumulative	ADJ
cblr-14237	883	25	tax	tax	NOUN
cblr-14237	883	26	decreases	decrease	NOUN
cblr-14237	883	27	to	to	ADP
cblr-14237	883	28	$	$	SYM
cblr-14237	883	29	3,000	3,000	NUM
cblr-14237	883	30	.	.	PUNCT
cblr-14237	884	1	*	*	PUNCT
cblr-14237	884	2	*	*	PUNCT
cblr-14237	884	3	*	*	PUNCT
cblr-14237	884	4	for	for	ADP
cblr-14237	884	5	taxpayers	taxpayer	NOUN
cblr-14237	884	6	earning	earn	VERB
cblr-14237	884	7	$	$	SYM
cblr-14237	884	8	40,001	40,001	NUM
cblr-14237	884	9	or	or	CCONJ
cblr-14237	884	10	more	more	ADJ
cblr-14237	884	11	,	,	PUNCT
cblr-14237	884	12	bracket	bracket	NOUN
cblr-14237	884	13	zero	zero	NUM
cblr-14237	884	14	phases	phase	NOUN
cblr-14237	884	15	up	up	ADP
cblr-14237	884	16	to	to	PART
cblr-14237	884	17	$	$	SYM
cblr-14237	884	18	11,000	11,000	NUM
cblr-14237	884	19	,	,	PUNCT
cblr-14237	884	20	and	and	CCONJ
cblr-14237	884	21	the	the	DET
cblr-14237	884	22	bracket	bracket	ADJ
cblr-14237	884	23	4	4	NUM
cblr-14237	884	24	cumulative	cumulative	ADJ
cblr-14237	884	25	tax	tax	NOUN
cblr-14237	884	26	decreases	decrease	NOUN
cblr-14237	884	27	to	to	ADP
cblr-14237	884	28	$	$	SYM
cblr-14237	884	29	6,000	6,000	NUM
cblr-14237	884	30	.	.	PUNCT
cblr-14237	885	1	4	4	X
cblr-14237	885	2	.	.	NOUN
cblr-14237	885	3	regressive	regressive	ADJ
cblr-14237	885	4	and	and	CCONJ
cblr-14237	885	5	progressive	progressive	ADJ
cblr-14237	885	6	proportionate	proportionate	ADJ
cblr-14237	885	7	benefits	benefit	NOUN
cblr-14237	885	8	finally	finally	ADV
cblr-14237	885	9	,	,	PUNCT
cblr-14237	885	10	regressive	regressive	ADJ
cblr-14237	885	11	or	or	CCONJ
cblr-14237	885	12	progressive	progressive	ADJ
cblr-14237	885	13	tax	tax	NOUN
cblr-14237	885	14	expenditures	expenditure	NOUN
cblr-14237	885	15	may	may	AUX
cblr-14237	885	16	provide	provide	VERB
cblr-14237	885	17	benefits	benefit	NOUN
cblr-14237	885	18	in	in	ADP
cblr-14237	885	19	proportion	proportion	NOUN
cblr-14237	885	20	to	to	ADP
cblr-14237	885	21	claimants	claimant	NOUN
cblr-14237	885	22	’	'	PUNCT
cblr-14237	885	23	income	income	NOUN
cblr-14237	885	24	,	,	PUNCT
cblr-14237	885	25	either	either	CCONJ
cblr-14237	885	26	by	by	ADP
cblr-14237	885	27	statutory	statutory	ADJ
cblr-14237	885	28	construction	construction	NOUN
cblr-14237	885	29	on	on	ADP
cblr-14237	885	30	in	in	ADP
cblr-14237	885	31	effect	effect	NOUN
cblr-14237	885	32	.	.	PUNCT
cblr-14237	886	1	again	again	ADV
cblr-14237	886	2	,	,	PUNCT
cblr-14237	886	3	base	base	ADJ
cblr-14237	886	4	-	-	PUNCT
cblr-14237	886	5	rate	rate	NOUN
cblr-14237	886	6	transformations	transformation	NOUN
cblr-14237	886	7	work	work	NOUN
cblr-14237	886	8	for	for	ADP
cblr-14237	886	9	these	these	DET
cblr-14237	886	10	types	type	NOUN
cblr-14237	886	11	of	of	ADP
cblr-14237	886	12	tax	tax	NOUN
cblr-14237	886	13	expenditures	expenditure	NOUN
cblr-14237	886	14	,	,	PUNCT
cblr-14237	886	15	and	and	CCONJ
cblr-14237	886	16	radical	radical	ADJ
cblr-14237	886	17	expansion	expansion	NOUN
cblr-14237	886	18	can	can	AUX
cblr-14237	886	19	be	be	AUX
cblr-14237	886	20	equivalent	equivalent	ADJ
cblr-14237	886	21	to	to	ADP
cblr-14237	886	22	statutory	statutory	ADJ
cblr-14237	886	23	repeal	repeal	NOUN
cblr-14237	886	24	,	,	PUNCT
cblr-14237	886	25	depending	depend	VERB
cblr-14237	886	26	on	on	ADP
cblr-14237	886	27	rate	rate	NOUN
cblr-14237	886	28	adjustments	adjustment	NOUN
cblr-14237	886	29	.	.	PUNCT
cblr-14237	887	1	this	this	DET
cblr-14237	887	2	example	example	NOUN
cblr-14237	887	3	deploys	deploy	VERB
cblr-14237	887	4	regressive	regressive	ADJ
cblr-14237	887	5	and	and	CCONJ
cblr-14237	887	6	progressive	progressive	ADJ
cblr-14237	887	7	proportionate	proportionate	ADJ
cblr-14237	887	8	benefits	benefit	NOUN
cblr-14237	887	9	that	that	PRON
cblr-14237	887	10	range	range	VERB
cblr-14237	887	11	from	from	ADP
cblr-14237	887	12	zero	zero	NUM
cblr-14237	887	13	to	to	ADP
cblr-14237	887	14	20	20	NUM
cblr-14237	887	15	%	%	NOUN
cblr-14237	887	16	of	of	ADP
cblr-14237	887	17	income	income	NOUN
cblr-14237	887	18	,	,	PUNCT
cblr-14237	887	19	as	as	SCONJ
cblr-14237	887	20	set	set	VERB
cblr-14237	887	21	forth	forth	ADP
cblr-14237	887	22	in	in	ADP
cblr-14237	887	23	table	table	NOUN
cblr-14237	887	24	10	10	NUM
cblr-14237	887	25	.	.	PUNCT
cblr-14237	888	1	no	no	INTJ
cblr-14237	888	2	.	.	NOUN
cblr-14237	888	3	2	2	NUM
cblr-14237	888	4	]	]	PUNCT
cblr-14237	888	5	transforming	transform	VERB
cblr-14237	888	6	tax	tax	NOUN
cblr-14237	888	7	expenditures	expenditure	NOUN
cblr-14237	888	8	675	675	NUM
cblr-14237	888	9	tbl	tbl	NOUN
cblr-14237	888	10	.	.	PUNCT
cblr-14237	889	1	10	10	NUM
cblr-14237	889	2	:	:	PUNCT
cblr-14237	889	3	variable	variable	ADJ
cblr-14237	889	4	proportionate	proportionate	ADJ
cblr-14237	889	5	tax	tax	NOUN
cblr-14237	889	6	expenditures	expenditure	NOUN
cblr-14237	889	7	income	income	VERB
cblr-14237	889	8	regressive	regressive	ADJ
cblr-14237	889	9	tax	tax	NOUN
cblr-14237	889	10	expenditure	expenditure	NOUN
cblr-14237	889	11	progressive	progressive	ADJ
cblr-14237	889	12	tax	tax	NOUN
cblr-14237	889	13	expenditure	expenditure	NOUN
cblr-14237	889	14	up	up	ADP
cblr-14237	889	15	to	to	PART
cblr-14237	889	16	$	$	SYM
cblr-14237	889	17	10,000	10,000	NUM
cblr-14237	889	18	no	no	DET
cblr-14237	889	19	deduction	deduction	NOUN
cblr-14237	889	20	20	20	NUM
cblr-14237	889	21	%	%	NOUN
cblr-14237	889	22	deduction	deduction	NOUN
cblr-14237	889	23	from	from	ADP
cblr-14237	889	24	$	$	SYM
cblr-14237	889	25	10,001	10,001	NUM
cblr-14237	889	26	to	to	PART
cblr-14237	889	27	$	$	SYM
cblr-14237	889	28	20,000	20,000	NUM
cblr-14237	889	29	5	5	NUM
cblr-14237	889	30	%	%	NOUN
cblr-14237	889	31	deduction	deduction	NOUN
cblr-14237	889	32	15	15	NUM
cblr-14237	889	33	%	%	NOUN
cblr-14237	889	34	deduction	deduction	NOUN
cblr-14237	889	35	from	from	ADP
cblr-14237	889	36	$	$	SYM
cblr-14237	889	37	20,001	20,001	NUM
cblr-14237	889	38	to	to	PART
cblr-14237	889	39	$	$	SYM
cblr-14237	889	40	30,000	30,000	NUM
cblr-14237	889	41	10	10	NUM
cblr-14237	889	42	%	%	NOUN
cblr-14237	889	43	deduction	deduction	NOUN
cblr-14237	889	44	10	10	NUM
cblr-14237	889	45	%	%	NOUN
cblr-14237	889	46	deduction	deduction	NOUN
cblr-14237	889	47	from	from	ADP
cblr-14237	889	48	$	$	SYM
cblr-14237	889	49	30,001	30,001	NUM
cblr-14237	889	50	to	to	PART
cblr-14237	889	51	$	$	SYM
cblr-14237	889	52	40,000	40,000	NUM
cblr-14237	889	53	15	15	NUM
cblr-14237	889	54	%	%	NOUN
cblr-14237	889	55	deduction	deduction	NOUN
cblr-14237	889	56	5	5	NUM
cblr-14237	889	57	%	%	NOUN
cblr-14237	889	58	deduction	deduction	NOUN
cblr-14237	889	59	$	$	SYM
cblr-14237	889	60	40,001	40,001	NUM
cblr-14237	889	61	and	and	CCONJ
cblr-14237	889	62	above	above	ADP
cblr-14237	889	63	20	20	NUM
cblr-14237	889	64	%	%	NOUN
cblr-14237	889	65	deduction	deduction	NOUN
cblr-14237	889	66	no	no	DET
cblr-14237	889	67	deduction	deduction	NOUN
cblr-14237	889	68	in	in	ADP
cblr-14237	889	69	this	this	DET
cblr-14237	889	70	example	example	NOUN
cblr-14237	889	71	,	,	PUNCT
cblr-14237	889	72	the	the	DET
cblr-14237	889	73	regressive	regressive	ADJ
cblr-14237	889	74	proportionate	proportionate	ADJ
cblr-14237	889	75	tax	tax	NOUN
cblr-14237	889	76	expenditure	expenditure	NOUN
cblr-14237	889	77	delivers	deliver	VERB
cblr-14237	889	78	a	a	DET
cblr-14237	889	79	small	small	ADJ
cblr-14237	889	80	tax	tax	NOUN
cblr-14237	889	81	benefit	benefit	NOUN
cblr-14237	889	82	to	to	ADP
cblr-14237	889	83	individual	individual	ADJ
cblr-14237	889	84	b	b	PROPN
cblr-14237	889	85	,	,	PUNCT
cblr-14237	889	86	who	who	PRON
cblr-14237	889	87	has	have	VERB
cblr-14237	889	88	a	a	DET
cblr-14237	889	89	$	$	SYM
cblr-14237	889	90	750	750	NUM
cblr-14237	889	91	deduction	deduction	NOUN
cblr-14237	889	92	(	(	PUNCT
cblr-14237	889	93	5	5	NUM
cblr-14237	889	94	%	%	NOUN
cblr-14237	889	95	of	of	ADP
cblr-14237	889	96	individual	individual	ADJ
cblr-14237	889	97	b	b	PROPN
cblr-14237	889	98	’s	’s	PART
cblr-14237	889	99	$	$	SYM
cblr-14237	889	100	15,000	15,000	NUM
cblr-14237	889	101	of	of	ADP
cblr-14237	889	102	income	income	NOUN
cblr-14237	889	103	)	)	PUNCT
cblr-14237	889	104	and	and	CCONJ
cblr-14237	889	105	a	a	DET
cblr-14237	889	106	tax	tax	NOUN
cblr-14237	889	107	benefit	benefit	NOUN
cblr-14237	889	108	of	of	ADP
cblr-14237	889	109	$	$	SYM
cblr-14237	889	110	75	75	NUM
cblr-14237	889	111	(	(	PUNCT
cblr-14237	889	112	at	at	ADP
cblr-14237	889	113	a	a	DET
cblr-14237	889	114	rate	rate	NOUN
cblr-14237	889	115	of	of	ADP
cblr-14237	889	116	10	10	NUM
cblr-14237	889	117	%	%	NOUN
cblr-14237	889	118	)	)	PUNCT
cblr-14237	889	119	,	,	PUNCT
cblr-14237	889	120	and	and	CCONJ
cblr-14237	889	121	a	a	DET
cblr-14237	889	122	large	large	ADJ
cblr-14237	889	123	tax	tax	NOUN
cblr-14237	889	124	benefit	benefit	NOUN
cblr-14237	889	125	to	to	ADP
cblr-14237	889	126	individual	individual	ADJ
cblr-14237	889	127	d	d	PROPN
cblr-14237	889	128	,	,	PUNCT
cblr-14237	889	129	who	who	PRON
cblr-14237	889	130	has	have	VERB
cblr-14237	889	131	a	a	DET
cblr-14237	889	132	$	$	SYM
cblr-14237	889	133	10,000	10,000	NUM
cblr-14237	889	134	deduction	deduction	NOUN
cblr-14237	889	135	(	(	PUNCT
cblr-14237	889	136	20	20	NUM
cblr-14237	889	137	%	%	NOUN
cblr-14237	889	138	of	of	ADP
cblr-14237	889	139	individual	individual	ADJ
cblr-14237	889	140	d	d	PROPN
cblr-14237	889	141	’s	’s	ADJ
cblr-14237	889	142	$	$	SYM
cblr-14237	889	143	50,000	50,000	NUM
cblr-14237	889	144	of	of	ADP
cblr-14237	889	145	income	income	NOUN
cblr-14237	889	146	)	)	PUNCT
cblr-14237	889	147	and	and	CCONJ
cblr-14237	889	148	a	a	DET
cblr-14237	889	149	tax	tax	NOUN
cblr-14237	889	150	benefit	benefit	NOUN
cblr-14237	889	151	of	of	ADP
cblr-14237	889	152	$	$	SYM
cblr-14237	889	153	4,000	4,000	NUM
cblr-14237	889	154	(	(	PUNCT
cblr-14237	889	155	at	at	ADP
cblr-14237	889	156	a	a	DET
cblr-14237	889	157	rate	rate	NOUN
cblr-14237	889	158	of	of	ADP
cblr-14237	889	159	40	40	NUM
cblr-14237	889	160	%	%	NOUN
cblr-14237	889	161	)	)	PUNCT
cblr-14237	889	162	.	.	PUNCT
cblr-14237	890	1	these	these	DET
cblr-14237	890	2	tax	tax	NOUN
cblr-14237	890	3	benefits	benefit	NOUN
cblr-14237	890	4	are	be	AUX
cblr-14237	890	5	in	in	ADP
cblr-14237	890	6	comparison	comparison	NOUN
cblr-14237	890	7	to	to	ADP
cblr-14237	890	8	individuals	individual	NOUN
cblr-14237	890	9	a	a	PRON
cblr-14237	890	10	and	and	CCONJ
cblr-14237	890	11	c.	c.	PROPN
cblr-14237	890	12	table	table	NOUN
cblr-14237	890	13	11	11	NUM
cblr-14237	890	14	elaborates	elaborate	VERB
cblr-14237	890	15	these	these	DET
cblr-14237	890	16	numbers	number	NOUN
cblr-14237	890	17	.	.	PUNCT
cblr-14237	891	1	tbl	tbl	NOUN
cblr-14237	891	2	.	.	PUNCT
cblr-14237	892	1	11	11	NUM
cblr-14237	892	2	:	:	PUNCT
cblr-14237	892	3	regressive	regressive	ADJ
cblr-14237	892	4	proportionate	proportionate	ADJ
cblr-14237	892	5	tax	tax	NOUN
cblr-14237	892	6	expenditure	expenditure	NOUN
cblr-14237	892	7	individual	individual	ADJ
cblr-14237	892	8	taxable	taxable	ADJ
cblr-14237	892	9	income	income	NOUN
cblr-14237	892	10	tax	tax	NOUN
cblr-14237	892	11	due	due	ADJ
cblr-14237	892	12	average	average	ADJ
cblr-14237	892	13	tax	tax	NOUN
cblr-14237	892	14	rate	rate	NOUN
cblr-14237	892	15	individual	individual	NOUN
cblr-14237	892	16	a	a	PRON
cblr-14237	892	17	,	,	PUNCT
cblr-14237	892	18	nonclaimant	nonclaimant	ADJ
cblr-14237	892	19	$	$	SYM
cblr-14237	892	20	15,000	15,000	NUM
cblr-14237	892	21	$	$	SYM
cblr-14237	892	22	500	500	NUM
cblr-14237	892	23	3.3	3.3	NUM
cblr-14237	892	24	%	%	NOUN
cblr-14237	892	25	individual	individual	PROPN
cblr-14237	892	26	b	b	PROPN
cblr-14237	892	27	,	,	PUNCT
cblr-14237	892	28	claimant	claimant	VERB
cblr-14237	892	29	$	$	SYM
cblr-14237	892	30	14,250	14,250	NUM
cblr-14237	892	31	$	$	SYM
cblr-14237	892	32	425	425	NUM
cblr-14237	892	33	2.8	2.8	NUM
cblr-14237	892	34	%	%	NOUN
cblr-14237	892	35	individual	individual	ADJ
cblr-14237	892	36	c	c	NOUN
cblr-14237	892	37	,	,	PUNCT
cblr-14237	892	38	nonclaimant	nonclaimant	ADJ
cblr-14237	892	39	$	$	SYM
cblr-14237	892	40	50,000	50,000	NUM
cblr-14237	892	41	$	$	SYM
cblr-14237	892	42	10,000	10,000	NUM
cblr-14237	892	43	20	20	NUM
cblr-14237	892	44	%	%	NOUN
cblr-14237	892	45	individual	individual	ADJ
cblr-14237	892	46	d	d	PROPN
cblr-14237	892	47	,	,	PUNCT
cblr-14237	892	48	claimant	claimant	VERB
cblr-14237	892	49	$	$	SYM
cblr-14237	892	50	40,000	40,000	NUM
cblr-14237	892	51	$	$	SYM
cblr-14237	892	52	6,000	6,000	NUM
cblr-14237	892	53	12.0	12.0	NUM
cblr-14237	892	54	%	%	NOUN
cblr-14237	892	55	repeal	repeal	NOUN
cblr-14237	892	56	eliminates	eliminate	VERB
cblr-14237	892	57	benefits	benefit	NOUN
cblr-14237	892	58	for	for	ADP
cblr-14237	892	59	all	all	DET
cblr-14237	892	60	claimants	claimant	NOUN
cblr-14237	892	61	,	,	PUNCT
cblr-14237	892	62	with	with	ADP
cblr-14237	892	63	a	a	DET
cblr-14237	892	64	strongly	strongly	ADV
cblr-14237	892	65	progressive	progressive	ADJ
cblr-14237	892	66	effect	effect	NOUN
cblr-14237	892	67	;	;	PUNCT
cblr-14237	892	68	a	a	DET
cblr-14237	892	69	base	base	ADJ
cblr-14237	892	70	-	-	PUNCT
cblr-14237	892	71	rate	rate	NOUN
cblr-14237	892	72	transformation	transformation	NOUN
cblr-14237	892	73	reaches	reach	VERB
cblr-14237	892	74	the	the	DET
cblr-14237	892	75	same	same	ADJ
cblr-14237	892	76	outcome	outcome	NOUN
cblr-14237	892	77	through	through	ADP
cblr-14237	892	78	different	different	ADJ
cblr-14237	892	79	means	mean	NOUN
cblr-14237	892	80	.	.	PUNCT
cblr-14237	893	1	the	the	DET
cblr-14237	893	2	proportionate	proportionate	ADJ
cblr-14237	893	3	tax	tax	NOUN
cblr-14237	893	4	expenditure	expenditure	NOUN
cblr-14237	893	5	applies	apply	VERB
cblr-14237	893	6	to	to	ADP
cblr-14237	893	7	all	all	DET
cblr-14237	893	8	taxpayers	taxpayer	NOUN
cblr-14237	893	9	,	,	PUNCT
cblr-14237	893	10	rather	rather	ADV
cblr-14237	893	11	than	than	ADP
cblr-14237	893	12	a	a	DET
cblr-14237	893	13	subset	subset	NOUN
cblr-14237	893	14	.	.	PUNCT
cblr-14237	894	1	then	then	ADV
cblr-14237	894	2	,	,	PUNCT
cblr-14237	894	3	this	this	DET
cblr-14237	894	4	transformation	transformation	NOUN
cblr-14237	894	5	requires	require	VERB
cblr-14237	894	6	three	three	NUM
cblr-14237	894	7	676	676	NUM
cblr-14237	894	8	columbia	columbia	PROPN
cblr-14237	894	9	business	business	NOUN
cblr-14237	894	10	law	law	NOUN
cblr-14237	894	11	review	review	NOUN
cblr-14237	894	12	[	[	X
cblr-14237	894	13	vol	vol	NOUN
cblr-14237	894	14	.	.	NOUN
cblr-14237	894	15	2024	2024	NUM
cblr-14237	894	16	adjustments	adjustment	NOUN
cblr-14237	894	17	to	to	ADP
cblr-14237	894	18	the	the	DET
cblr-14237	894	19	rate	rate	NOUN
cblr-14237	894	20	structure	structure	NOUN
cblr-14237	894	21	.	.	PUNCT
cblr-14237	895	1	first	first	ADV
cblr-14237	895	2	,	,	PUNCT
cblr-14237	895	3	bracket	bracket	NOUN
cblr-14237	895	4	cutoffs	cutoff	NOUN
cblr-14237	895	5	are	be	AUX
cblr-14237	895	6	reduced	reduce	VERB
cblr-14237	895	7	to	to	PART
cblr-14237	895	8	reflect	reflect	VERB
cblr-14237	895	9	the	the	DET
cblr-14237	895	10	larger	large	ADJ
cblr-14237	895	11	proportionate	proportionate	ADJ
cblr-14237	895	12	benefits	benefit	NOUN
cblr-14237	895	13	as	as	ADP
cblr-14237	895	14	income	income	NOUN
cblr-14237	895	15	increases	increase	NOUN
cblr-14237	895	16	,	,	PUNCT
cblr-14237	895	17	with	with	ADP
cblr-14237	895	18	high	high	ADJ
cblr-14237	895	19	-	-	PUNCT
cblr-14237	895	20	rate	rate	NOUN
cblr-14237	895	21	brackets	bracket	NOUN
cblr-14237	895	22	seeing	see	VERB
cblr-14237	895	23	a	a	DET
cblr-14237	895	24	greater	great	ADJ
cblr-14237	895	25	decrease	decrease	NOUN
cblr-14237	895	26	.	.	PUNCT
cblr-14237	896	1	the	the	DET
cblr-14237	896	2	standard	standard	ADJ
cblr-14237	896	3	deduction	deduction	NOUN
cblr-14237	896	4	is	be	AUX
cblr-14237	896	5	reduced	reduce	VERB
cblr-14237	896	6	from	from	ADP
cblr-14237	896	7	$	$	SYM
cblr-14237	896	8	10,000	10,000	NUM
cblr-14237	896	9	to	to	PART
cblr-14237	896	10	$	$	SYM
cblr-14237	896	11	9,500	9,500	NUM
cblr-14237	896	12	based	base	VERB
cblr-14237	896	13	on	on	ADP
cblr-14237	896	14	the	the	DET
cblr-14237	896	15	10	10	NUM
cblr-14237	896	16	%	%	NOUN
cblr-14237	896	17	bracket	bracket	NOUN
cblr-14237	896	18	’s	’s	PART
cblr-14237	896	19	5	5	NUM
cblr-14237	896	20	%	%	NOUN
cblr-14237	896	21	proportionate	proportionate	ADJ
cblr-14237	896	22	deduction	deduction	NOUN
cblr-14237	896	23	,	,	PUNCT
cblr-14237	896	24	while	while	SCONJ
cblr-14237	896	25	the	the	DET
cblr-14237	896	26	40	40	NUM
cblr-14237	896	27	%	%	NOUN
cblr-14237	896	28	bracket	bracket	NOUN
cblr-14237	896	29	begins	begin	VERB
cblr-14237	896	30	at	at	ADP
cblr-14237	896	31	$	$	SYM
cblr-14237	896	32	32,000	32,000	NUM
cblr-14237	896	33	,	,	PUNCT
cblr-14237	896	34	rather	rather	ADV
cblr-14237	896	35	than	than	ADP
cblr-14237	896	36	$	$	SYM
cblr-14237	896	37	40,000	40,000	NUM
cblr-14237	896	38	,	,	PUNCT
cblr-14237	896	39	which	which	PRON
cblr-14237	896	40	reflects	reflect	VERB
cblr-14237	896	41	the	the	DET
cblr-14237	896	42	40	40	NUM
cblr-14237	896	43	%	%	NOUN
cblr-14237	896	44	bracket	bracket	NOUN
cblr-14237	896	45	’s	’s	PART
cblr-14237	896	46	20	20	NUM
cblr-14237	896	47	%	%	NOUN
cblr-14237	896	48	proportionate	proportionate	ADJ
cblr-14237	896	49	deduction	deduction	NOUN
cblr-14237	896	50	.	.	PUNCT
cblr-14237	897	1	these	these	DET
cblr-14237	897	2	reductions	reduction	NOUN
cblr-14237	897	3	apply	apply	VERB
cblr-14237	897	4	to	to	ADP
cblr-14237	897	5	cutoffs	cutoff	NOUN
cblr-14237	897	6	for	for	ADP
cblr-14237	897	7	all	all	DET
cblr-14237	897	8	brackets	bracket	NOUN
cblr-14237	897	9	.	.	PUNCT
cblr-14237	898	1	in	in	ADP
cblr-14237	898	2	addition	addition	NOUN
cblr-14237	898	3	,	,	PUNCT
cblr-14237	898	4	statutory	statutory	ADJ
cblr-14237	898	5	rates	rate	NOUN
cblr-14237	898	6	are	be	AUX
cblr-14237	898	7	grossed	gross	VERB
cblr-14237	898	8	-	-	PUNCT
cblr-14237	898	9	up	up	NOUN
cblr-14237	898	10	based	base	VERB
cblr-14237	898	11	on	on	ADP
cblr-14237	898	12	each	each	DET
cblr-14237	898	13	bracket	bracket	NOUN
cblr-14237	898	14	’s	’s	PART
cblr-14237	898	15	proportionate	proportionate	ADJ
cblr-14237	898	16	tax	tax	NOUN
cblr-14237	898	17	benefit	benefit	NOUN
cblr-14237	898	18	,	,	PUNCT
cblr-14237	898	19	similar	similar	ADJ
cblr-14237	898	20	to	to	ADP
cblr-14237	898	21	the	the	DET
cblr-14237	898	22	rate	rate	NOUN
cblr-14237	898	23	adjustments	adjustment	NOUN
cblr-14237	898	24	for	for	ADP
cblr-14237	898	25	flat	flat	ADJ
cblr-14237	898	26	proportionate	proportionate	ADJ
cblr-14237	898	27	-	-	PUNCT
cblr-14237	898	28	benefit	benefit	NOUN
cblr-14237	898	29	tax	tax	NOUN
cblr-14237	898	30	expenditures	expenditure	NOUN
cblr-14237	898	31	.	.	PUNCT
cblr-14237	899	1	the	the	DET
cblr-14237	899	2	10	10	NUM
cblr-14237	899	3	%	%	NOUN
cblr-14237	899	4	rate	rate	NOUN
cblr-14237	899	5	increases	increase	NOUN
cblr-14237	899	6	to	to	ADP
cblr-14237	899	7	10.53	10.53	NUM
cblr-14237	899	8	%	%	NOUN
cblr-14237	899	9	based	base	VERB
cblr-14237	899	10	on	on	ADP
cblr-14237	899	11	a	a	DET
cblr-14237	899	12	5	5	NUM
cblr-14237	899	13	%	%	NOUN
cblr-14237	899	14	gross	gross	ADJ
cblr-14237	899	15	-	-	PUNCT
cblr-14237	899	16	up	up	NOUN
cblr-14237	899	17	,	,	PUNCT
cblr-14237	899	18	while	while	SCONJ
cblr-14237	899	19	the	the	DET
cblr-14237	899	20	40	40	NUM
cblr-14237	899	21	%	%	NOUN
cblr-14237	899	22	rate	rate	NOUN
cblr-14237	899	23	balloons	balloon	NOUN
cblr-14237	899	24	to	to	ADP
cblr-14237	899	25	50	50	NUM
cblr-14237	899	26	%	%	NOUN
cblr-14237	899	27	under	under	ADP
cblr-14237	899	28	a	a	DET
cblr-14237	899	29	20	20	NUM
cblr-14237	899	30	%	%	NOUN
cblr-14237	899	31	gross	gross	ADJ
cblr-14237	899	32	-	-	PUNCT
cblr-14237	899	33	up.189	up.189	ADJ
cblr-14237	899	34	intermediate	intermediate	ADJ
cblr-14237	899	35	rates	rate	NOUN
cblr-14237	899	36	are	be	AUX
cblr-14237	899	37	adjusted	adjust	VERB
cblr-14237	899	38	similarly	similarly	ADV
cblr-14237	899	39	.	.	PUNCT
cblr-14237	900	1	these	these	DET
cblr-14237	900	2	grossed	gross	VERB
cblr-14237	900	3	-	-	PUNCT
cblr-14237	900	4	up	up	ADP
cblr-14237	900	5	rates	rate	NOUN
cblr-14237	900	6	,	,	PUNCT
cblr-14237	900	7	combined	combine	VERB
cblr-14237	900	8	with	with	ADP
cblr-14237	900	9	the	the	DET
cblr-14237	900	10	relevant	relevant	ADJ
cblr-14237	900	11	proportionate	proportionate	ADJ
cblr-14237	900	12	tax	tax	NOUN
cblr-14237	900	13	deduction	deduction	NOUN
cblr-14237	900	14	,	,	PUNCT
cblr-14237	900	15	maintain	maintain	VERB
cblr-14237	900	16	marginal	marginal	ADJ
cblr-14237	900	17	rates	rate	NOUN
cblr-14237	900	18	equal	equal	ADJ
cblr-14237	900	19	to	to	ADP
cblr-14237	900	20	the	the	DET
cblr-14237	900	21	repeal	repeal	NOUN
cblr-14237	900	22	scenario	scenario	NOUN
cblr-14237	900	23	.	.	PUNCT
cblr-14237	901	1	finally	finally	ADV
cblr-14237	901	2	,	,	PUNCT
cblr-14237	901	3	the	the	DET
cblr-14237	901	4	standard	standard	ADJ
cblr-14237	901	5	deduction	deduction	NOUN
cblr-14237	901	6	phases	phase	NOUN
cblr-14237	901	7	down	down	ADP
cblr-14237	901	8	for	for	ADP
cblr-14237	901	9	higher	high	ADJ
cblr-14237	901	10	brackets	bracket	NOUN
cblr-14237	901	11	to	to	PART
cblr-14237	901	12	allow	allow	VERB
cblr-14237	901	13	for	for	ADP
cblr-14237	901	14	continuous	continuous	ADJ
cblr-14237	901	15	tax	tax	NOUN
cblr-14237	901	16	liabilities	liability	NOUN
cblr-14237	901	17	across	across	ADP
cblr-14237	901	18	brackets	bracket	NOUN
cblr-14237	901	19	.	.	PUNCT
cblr-14237	902	1	with	with	ADP
cblr-14237	902	2	respect	respect	NOUN
cblr-14237	902	3	to	to	ADP
cblr-14237	902	4	the	the	DET
cblr-14237	902	5	prechange	prechange	NOUN
cblr-14237	902	6	20	20	NUM
cblr-14237	902	7	%	%	NOUN
cblr-14237	902	8	,	,	PUNCT
cblr-14237	902	9	30	30	NUM
cblr-14237	902	10	%	%	NOUN
cblr-14237	902	11	,	,	PUNCT
cblr-14237	902	12	and	and	CCONJ
cblr-14237	902	13	40	40	NUM
cblr-14237	902	14	%	%	NOUN
cblr-14237	902	15	brackets	bracket	NOUN
cblr-14237	902	16	,	,	PUNCT
cblr-14237	902	17	taxpayers	taxpayer	NOUN
cblr-14237	902	18	pay	pay	VERB
cblr-14237	902	19	an	an	DET
cblr-14237	902	20	additional	additional	ADJ
cblr-14237	902	21	$	$	SYM
cblr-14237	902	22	105.26	105.26	NUM
cblr-14237	902	23	,	,	PUNCT
cblr-14237	902	24	$	$	SYM
cblr-14237	902	25	438.60	438.60	NUM
cblr-14237	902	26	,	,	PUNCT
cblr-14237	902	27	and	and	CCONJ
cblr-14237	902	28	$	$	SYM
cblr-14237	902	29	1,144.48	1,144.48	NUM
cblr-14237	902	30	,	,	PUNCT
cblr-14237	902	31	respectively	respectively	ADV
cblr-14237	902	32	.	.	PUNCT
cblr-14237	903	1	for	for	ADP
cblr-14237	903	2	the	the	DET
cblr-14237	903	3	40	40	NUM
cblr-14237	903	4	%	%	NOUN
cblr-14237	903	5	bracket	bracket	NOUN
cblr-14237	903	6	,	,	PUNCT
cblr-14237	903	7	the	the	DET
cblr-14237	903	8	additional	additional	ADJ
cblr-14237	903	9	tax	tax	NOUN
cblr-14237	903	10	requires	require	VERB
cblr-14237	903	11	that	that	SCONJ
cblr-14237	903	12	the	the	DET
cblr-14237	903	13	10	10	NUM
cblr-14237	903	14	%	%	NOUN
cblr-14237	903	15	bracket	bracket	NOUN
cblr-14237	903	16	start	start	NOUN
cblr-14237	903	17	at	at	ADP
cblr-14237	903	18	a	a	DET
cblr-14237	903	19	negative	negative	ADJ
cblr-14237	903	20	value	value	NOUN
cblr-14237	903	21	.	.	PUNCT
cblr-14237	904	1	this	this	DET
cblr-14237	904	2	adjustment	adjustment	NOUN
cblr-14237	904	3	could	could	AUX
cblr-14237	904	4	be	be	AUX
cblr-14237	904	5	accomplished	accomplish	VERB
cblr-14237	904	6	by	by	ADP
cblr-14237	904	7	adjusting	adjust	VERB
cblr-14237	904	8	other	other	ADJ
cblr-14237	904	9	brackets	bracket	NOUN
cblr-14237	904	10	to	to	PART
cblr-14237	904	11	avoid	avoid	VERB
cblr-14237	904	12	a	a	DET
cblr-14237	904	13	bracket	bracket	NOUN
cblr-14237	904	14	that	that	PRON
cblr-14237	904	15	taxes	tax	VERB
cblr-14237	904	16	phantom	phantom	ADJ
cblr-14237	904	17	income	income	NOUN
cblr-14237	904	18	.	.	PUNCT
cblr-14237	905	1	for	for	ADP
cblr-14237	905	2	computational	computational	ADJ
cblr-14237	905	3	consistency	consistency	NOUN
cblr-14237	905	4	,	,	PUNCT
cblr-14237	905	5	this	this	DET
cblr-14237	905	6	example	example	NOUN
cblr-14237	905	7	retains	retain	VERB
cblr-14237	905	8	a	a	DET
cblr-14237	905	9	consistent	consistent	ADJ
cblr-14237	905	10	adjustment	adjustment	NOUN
cblr-14237	905	11	to	to	ADP
cblr-14237	905	12	the	the	DET
cblr-14237	905	13	standard	standard	ADJ
cblr-14237	905	14	deduction	deduction	NOUN
cblr-14237	905	15	,	,	PUNCT
cblr-14237	905	16	which	which	PRON
cblr-14237	905	17	,	,	PUNCT
cblr-14237	905	18	in	in	ADP
cblr-14237	905	19	this	this	DET
cblr-14237	905	20	example	example	NOUN
cblr-14237	905	21	,	,	PUNCT
cblr-14237	905	22	requires	require	VERB
cblr-14237	905	23	a	a	DET
cblr-14237	905	24	negative	negative	ADJ
cblr-14237	905	25	zero	zero	NUM
cblr-14237	905	26	bracket	bracket	NOUN
cblr-14237	905	27	for	for	ADP
cblr-14237	905	28	taxpayers	taxpayer	NOUN
cblr-14237	905	29	in	in	ADP
cblr-14237	905	30	the	the	DET
cblr-14237	905	31	highest	high	ADJ
cblr-14237	905	32	statutory	statutory	ADJ
cblr-14237	905	33	rate	rate	NOUN
cblr-14237	905	34	bracket	bracket	NOUN
cblr-14237	905	35	.	.	PUNCT
cblr-14237	906	1	these	these	DET
cblr-14237	906	2	three	three	NUM
cblr-14237	906	3	operations	operation	NOUN
cblr-14237	906	4	are	be	AUX
cblr-14237	906	5	collected	collect	VERB
cblr-14237	906	6	into	into	ADP
cblr-14237	906	7	the	the	DET
cblr-14237	906	8	rate	rate	NOUN
cblr-14237	906	9	structure	structure	NOUN
cblr-14237	906	10	in	in	ADP
cblr-14237	906	11	table	table	NOUN
cblr-14237	906	12	12	12	NUM
cblr-14237	906	13	.	.	PUNCT
cblr-14237	906	14	189	189	NUM
cblr-14237	906	15	that	that	PRON
cblr-14237	906	16	is	be	AUX
cblr-14237	906	17	,	,	PUNCT
cblr-14237	906	18	the	the	DET
cblr-14237	906	19	10	10	NUM
cblr-14237	906	20	%	%	NOUN
cblr-14237	906	21	rate	rate	NOUN
cblr-14237	906	22	is	be	AUX
cblr-14237	906	23	multiplied	multiply	VERB
cblr-14237	906	24	by	by	ADP
cblr-14237	906	25	one	one	NUM
cblr-14237	906	26	divided	divide	VERB
cblr-14237	906	27	by	by	ADP
cblr-14237	906	28	the	the	DET
cblr-14237	906	29	difference	difference	NOUN
cblr-14237	906	30	between	between	ADP
cblr-14237	906	31	one	one	NUM
cblr-14237	906	32	and	and	CCONJ
cblr-14237	906	33	5	5	NUM
cblr-14237	906	34	%	%	NOUN
cblr-14237	906	35	,	,	PUNCT
cblr-14237	906	36	and	and	CCONJ
cblr-14237	906	37	the	the	DET
cblr-14237	906	38	40	40	NUM
cblr-14237	906	39	%	%	NOUN
cblr-14237	906	40	rate	rate	NOUN
cblr-14237	906	41	is	be	AUX
cblr-14237	906	42	multiplied	multiply	VERB
cblr-14237	906	43	by	by	ADP
cblr-14237	906	44	one	one	NUM
cblr-14237	906	45	divided	divide	VERB
cblr-14237	906	46	by	by	ADP
cblr-14237	906	47	the	the	DET
cblr-14237	906	48	difference	difference	NOUN
cblr-14237	906	49	between	between	ADP
cblr-14237	906	50	one	one	NUM
cblr-14237	906	51	and	and	CCONJ
cblr-14237	906	52	20	20	NUM
cblr-14237	906	53	%	%	NOUN
cblr-14237	906	54	.	.	PUNCT
cblr-14237	907	1	no	no	INTJ
cblr-14237	907	2	.	.	NOUN
cblr-14237	908	1	2	2	NUM
cblr-14237	908	2	]	]	PUNCT
cblr-14237	908	3	transforming	transform	VERB
cblr-14237	908	4	tax	tax	NOUN
cblr-14237	908	5	expenditures	expenditure	NOUN
cblr-14237	908	6	677	677	NUM
cblr-14237	908	7	tbl	tbl	NOUN
cblr-14237	908	8	.	.	PUNCT
cblr-14237	909	1	12	12	NUM
cblr-14237	909	2	:	:	PUNCT
cblr-14237	909	3	transformed	transform	VERB
cblr-14237	909	4	rates	rate	NOUN
cblr-14237	909	5	for	for	ADP
cblr-14237	909	6	regressive	regressive	ADJ
cblr-14237	909	7	proportionate	proportionate	ADJ
cblr-14237	909	8	benefits	benefit	NOUN
cblr-14237	909	9	bracket	bracket	VERB
cblr-14237	909	10	from	from	ADP
cblr-14237	909	11	to	to	ADP
cblr-14237	909	12	rate	rate	NOUN
cblr-14237	909	13	cumulative	cumulative	ADJ
cblr-14237	909	14	bracket	bracket	NOUN
cblr-14237	909	15	0	0	NUM
cblr-14237	909	16	$	$	SYM
cblr-14237	909	17	9,500	9,500	NUM
cblr-14237	909	18	0	0	NUM
cblr-14237	909	19	%	%	NOUN
cblr-14237	909	20	bracket	bracket	NOUN
cblr-14237	909	21	1	1	NUM
cblr-14237	909	22	$	$	SYM
cblr-14237	909	23	9,501	9,501	NUM
cblr-14237	909	24	$	$	SYM
cblr-14237	909	25	18,000	18,000	NUM
cblr-14237	909	26	10.53	10.53	NUM
cblr-14237	909	27	%	%	NOUN
cblr-14237	909	28	bracket	bracket	NOUN
cblr-14237	909	29	2	2	NUM
cblr-14237	909	30	$	$	SYM
cblr-14237	909	31	18,001	18,001	NUM
cblr-14237	909	32	$	$	SYM
cblr-14237	909	33	25,500	25,500	NUM
cblr-14237	909	34	22.22	22.22	NUM
cblr-14237	909	35	%	%	NOUN
cblr-14237	909	36	$	$	SYM
cblr-14237	909	37	894.74	894.74	NUM
cblr-14237	909	38	*	*	PUNCT
cblr-14237	909	39	bracket	bracket	NOUN
cblr-14237	909	40	3	3	NUM
cblr-14237	909	41	$	$	SYM
cblr-14237	909	42	25,501	25,501	NUM
cblr-14237	909	43	$	$	SYM
cblr-14237	909	44	32,000	32,000	NUM
cblr-14237	909	45	35.29	35.29	NUM
cblr-14237	909	46	%	%	NOUN
cblr-14237	909	47	$	$	SYM
cblr-14237	909	48	2,561.40	2,561.40	NUM
cblr-14237	909	49	*	*	PUNCT
cblr-14237	909	50	*	*	PUNCT
cblr-14237	909	51	bracket	bracket	VERB
cblr-14237	909	52	4	4	NUM
cblr-14237	909	53	$	$	SYM
cblr-14237	909	54	32,001	32,001	NUM
cblr-14237	909	55	50.00	50.00	NUM
cblr-14237	909	56	%	%	NOUN
cblr-14237	909	57	$	$	SYM
cblr-14237	909	58	4,855.52	4,855.52	NUM
cblr-14237	909	59	*	*	PUNCT
cblr-14237	909	60	*	*	PUNCT
cblr-14237	909	61	*	*	PUNCT
cblr-14237	910	1	*	*	PUNCT
cblr-14237	910	2	*	*	PUNCT
cblr-14237	910	3	for	for	ADP
cblr-14237	910	4	taxpayers	taxpayer	NOUN
cblr-14237	910	5	earning	earn	VERB
cblr-14237	910	6	$	$	SYM
cblr-14237	910	7	20,001	20,001	NUM
cblr-14237	910	8	to	to	PART
cblr-14237	910	9	$	$	SYM
cblr-14237	910	10	30,000	30,000	NUM
cblr-14237	910	11	,	,	PUNCT
cblr-14237	910	12	bracket	bracket	NOUN
cblr-14237	910	13	zero	zero	NUM
cblr-14237	910	14	phases	phase	NOUN
cblr-14237	910	15	down	down	ADV
cblr-14237	910	16	to	to	ADP
cblr-14237	910	17	$	$	SYM
cblr-14237	910	18	8,500	8,500	NUM
cblr-14237	910	19	,	,	PUNCT
cblr-14237	910	20	and	and	CCONJ
cblr-14237	910	21	the	the	DET
cblr-14237	910	22	bracket	bracket	ADJ
cblr-14237	910	23	2	2	NUM
cblr-14237	910	24	cumulative	cumulative	ADJ
cblr-14237	910	25	tax	tax	NOUN
cblr-14237	910	26	increases	increase	NOUN
cblr-14237	910	27	to	to	ADP
cblr-14237	910	28	$	$	SYM
cblr-14237	910	29	1,000	1,000	NUM
cblr-14237	910	30	.	.	PUNCT
cblr-14237	911	1	*	*	PUNCT
cblr-14237	911	2	*	*	PUNCT
cblr-14237	911	3	for	for	ADP
cblr-14237	911	4	taxpayers	taxpayer	NOUN
cblr-14237	911	5	earning	earn	VERB
cblr-14237	911	6	$	$	SYM
cblr-14237	911	7	30,001	30,001	NUM
cblr-14237	911	8	to	to	PART
cblr-14237	911	9	$	$	SYM
cblr-14237	911	10	40,000	40,000	NUM
cblr-14237	911	11	,	,	PUNCT
cblr-14237	911	12	bracket	bracket	NOUN
cblr-14237	911	13	zero	zero	NUM
cblr-14237	911	14	phases	phase	NOUN
cblr-14237	911	15	down	down	ADV
cblr-14237	911	16	to	to	ADP
cblr-14237	911	17	$	$	SYM
cblr-14237	911	18	5,333.33	5,333.33	NUM
cblr-14237	911	19	,	,	PUNCT
cblr-14237	911	20	and	and	CCONJ
cblr-14237	911	21	the	the	DET
cblr-14237	911	22	bracket	bracket	ADJ
cblr-14237	911	23	3	3	NUM
cblr-14237	911	24	cumulative	cumulative	ADJ
cblr-14237	911	25	tax	tax	NOUN
cblr-14237	911	26	increases	increase	NOUN
cblr-14237	911	27	to	to	ADP
cblr-14237	911	28	$	$	SYM
cblr-14237	911	29	3,000	3,000	NUM
cblr-14237	911	30	.	.	PUNCT
cblr-14237	912	1	*	*	PUNCT
cblr-14237	912	2	*	*	PUNCT
cblr-14237	912	3	*	*	PUNCT
cblr-14237	912	4	for	for	ADP
cblr-14237	912	5	taxpayers	taxpayer	NOUN
cblr-14237	912	6	earning	earn	VERB
cblr-14237	912	7	$	$	SYM
cblr-14237	912	8	40,001	40,001	NUM
cblr-14237	912	9	or	or	CCONJ
cblr-14237	912	10	more	more	ADJ
cblr-14237	912	11	,	,	PUNCT
cblr-14237	912	12	bracket	bracket	NOUN
cblr-14237	912	13	zero	zero	NUM
cblr-14237	912	14	phases	phase	NOUN
cblr-14237	912	15	down	down	ADP
cblr-14237	912	16	to	to	ADP
cblr-14237	912	17	(	(	PUNCT
cblr-14237	912	18	$	$	SYM
cblr-14237	912	19	1,372.55	1,372.55	NUM
cblr-14237	912	20	)	)	PUNCT
cblr-14237	912	21	(	(	PUNCT
cblr-14237	912	22	that	that	ADV
cblr-14237	912	23	is	is	ADV
cblr-14237	912	24	,	,	PUNCT
cblr-14237	912	25	an	an	DET
cblr-14237	912	26	additional	additional	ADJ
cblr-14237	912	27	$	$	SYM
cblr-14237	912	28	1,372.55	1,372.55	NUM
cblr-14237	912	29	of	of	ADP
cblr-14237	912	30	“	"	PUNCT
cblr-14237	912	31	phantom	phantom	ADJ
cblr-14237	912	32	”	"	PUNCT
cblr-14237	912	33	income	income	NOUN
cblr-14237	912	34	,	,	PUNCT
cblr-14237	912	35	on	on	ADP
cblr-14237	912	36	top	top	NOUN
cblr-14237	912	37	of	of	ADP
cblr-14237	912	38	regular	regular	ADJ
cblr-14237	912	39	taxable	taxable	ADJ
cblr-14237	912	40	income	income	NOUN
cblr-14237	912	41	,	,	PUNCT
cblr-14237	912	42	is	be	AUX
cblr-14237	912	43	taxed	tax	VERB
cblr-14237	912	44	at	at	ADP
cblr-14237	912	45	10	10	NUM
cblr-14237	912	46	%	%	NOUN
cblr-14237	912	47	)	)	PUNCT
cblr-14237	912	48	,	,	PUNCT
cblr-14237	912	49	and	and	CCONJ
cblr-14237	912	50	the	the	DET
cblr-14237	912	51	bracket	bracket	ADJ
cblr-14237	912	52	4	4	NUM
cblr-14237	912	53	cumulative	cumulative	ADJ
cblr-14237	912	54	tax	tax	NOUN
cblr-14237	912	55	increases	increase	NOUN
cblr-14237	912	56	to	to	ADP
cblr-14237	912	57	$	$	SYM
cblr-14237	912	58	6,000	6,000	NUM
cblr-14237	912	59	.	.	PUNCT
cblr-14237	913	1	progressive	progressive	ADJ
cblr-14237	913	2	proportionate	proportionate	ADJ
cblr-14237	913	3	tax	tax	NOUN
cblr-14237	913	4	expenditures	expenditure	NOUN
cblr-14237	913	5	require	require	VERB
cblr-14237	913	6	comparable	comparable	ADJ
cblr-14237	913	7	adjustments	adjustment	NOUN
cblr-14237	913	8	to	to	ADP
cblr-14237	913	9	the	the	DET
cblr-14237	913	10	rate	rate	NOUN
cblr-14237	913	11	structure	structure	NOUN
cblr-14237	913	12	.	.	PUNCT
cblr-14237	914	1	for	for	ADP
cblr-14237	914	2	the	the	DET
cblr-14237	914	3	progressive	progressive	ADJ
cblr-14237	914	4	tax	tax	NOUN
cblr-14237	914	5	expenditure	expenditure	NOUN
cblr-14237	914	6	in	in	ADP
cblr-14237	914	7	table	table	NOUN
cblr-14237	914	8	10	10	NUM
cblr-14237	914	9	,	,	PUNCT
cblr-14237	914	10	brackets	bracket	NOUN
cblr-14237	914	11	are	be	AUX
cblr-14237	914	12	reduced	reduce	VERB
cblr-14237	914	13	,	,	PUNCT
cblr-14237	914	14	and	and	CCONJ
cblr-14237	914	15	rates	rate	NOUN
cblr-14237	914	16	increased	increase	VERB
cblr-14237	914	17	,	,	PUNCT
cblr-14237	914	18	based	base	VERB
cblr-14237	914	19	on	on	ADP
cblr-14237	914	20	the	the	DET
cblr-14237	914	21	proportionate	proportionate	ADJ
cblr-14237	914	22	tax	tax	NOUN
cblr-14237	914	23	benefit	benefit	NOUN
cblr-14237	914	24	claimed	claim	VERB
cblr-14237	914	25	at	at	ADP
cblr-14237	914	26	different	different	ADJ
cblr-14237	914	27	income	income	NOUN
cblr-14237	914	28	levels	level	NOUN
cblr-14237	914	29	.	.	PUNCT
cblr-14237	915	1	the	the	DET
cblr-14237	915	2	standard	standard	ADJ
cblr-14237	915	3	deduction	deduction	NOUN
cblr-14237	915	4	phases	phase	NOUN
cblr-14237	915	5	up	up	ADP
cblr-14237	915	6	for	for	ADP
cblr-14237	915	7	filers	filer	NOUN
cblr-14237	915	8	with	with	ADP
cblr-14237	915	9	higher	high	ADJ
cblr-14237	915	10	incomes	income	NOUN
cblr-14237	915	11	,	,	PUNCT
cblr-14237	915	12	almost	almost	ADV
cblr-14237	915	13	eclipsing	eclipse	VERB
cblr-14237	915	14	the	the	DET
cblr-14237	915	15	10	10	NUM
cblr-14237	915	16	%	%	NOUN
cblr-14237	915	17	rate	rate	NOUN
cblr-14237	915	18	bracket	bracket	NOUN
cblr-14237	915	19	for	for	ADP
cblr-14237	915	20	individuals	individual	NOUN
cblr-14237	915	21	in	in	ADP
cblr-14237	915	22	the	the	DET
cblr-14237	915	23	40	40	NUM
cblr-14237	915	24	%	%	NOUN
cblr-14237	915	25	bracket	bracket	NOUN
cblr-14237	915	26	.	.	PUNCT
cblr-14237	916	1	these	these	DET
cblr-14237	916	2	results	result	NOUN
cblr-14237	916	3	are	be	AUX
cblr-14237	916	4	described	describe	VERB
cblr-14237	916	5	in	in	ADP
cblr-14237	916	6	the	the	DET
cblr-14237	916	7	rate	rate	NOUN
cblr-14237	916	8	structure	structure	NOUN
cblr-14237	916	9	in	in	ADP
cblr-14237	916	10	table	table	NOUN
cblr-14237	916	11	13	13	NUM
cblr-14237	916	12	.	.	PUNCT
cblr-14237	917	1	678	678	NUM
cblr-14237	917	2	columbia	columbia	PROPN
cblr-14237	917	3	business	business	NOUN
cblr-14237	917	4	law	law	PROPN
cblr-14237	917	5	review	review	NOUN
cblr-14237	917	6	[	[	X
cblr-14237	917	7	vol	vol	NOUN
cblr-14237	917	8	.	.	NOUN
cblr-14237	917	9	2024	2024	NUM
cblr-14237	917	10	tbl	tbl	NOUN
cblr-14237	917	11	.	.	PUNCT
cblr-14237	918	1	13	13	NUM
cblr-14237	918	2	:	:	PUNCT
cblr-14237	918	3	transformed	transform	VERB
cblr-14237	918	4	rates	rate	NOUN
cblr-14237	918	5	for	for	ADP
cblr-14237	918	6	progressive	progressive	ADJ
cblr-14237	918	7	proportionate	proportionate	ADJ
cblr-14237	918	8	benefits	benefit	NOUN
cblr-14237	918	9	bracket	bracket	VERB
cblr-14237	918	10	from	from	ADP
cblr-14237	918	11	to	to	ADP
cblr-14237	918	12	rate	rate	NOUN
cblr-14237	918	13	cumulative	cumulative	ADJ
cblr-14237	918	14	bracket	bracket	NOUN
cblr-14237	918	15	0	0	NUM
cblr-14237	918	16	$	$	SYM
cblr-14237	918	17	8,500	8,500	NUM
cblr-14237	918	18	0	0	NUM
cblr-14237	918	19	%	%	NOUN
cblr-14237	918	20	bracket	bracket	NOUN
cblr-14237	918	21	1	1	NUM
cblr-14237	918	22	$	$	SYM
cblr-14237	918	23	8,501	8,501	NUM
cblr-14237	918	24	$	$	SYM
cblr-14237	918	25	18,000	18,000	NUM
cblr-14237	918	26	11.76	11.76	NUM
cblr-14237	918	27	%	%	NOUN
cblr-14237	918	28	bracket	bracket	NOUN
cblr-14237	918	29	2	2	NUM
cblr-14237	918	30	$	$	SYM
cblr-14237	918	31	18,001	18,001	NUM
cblr-14237	918	32	$	$	SYM
cblr-14237	918	33	28,500	28,500	NUM
cblr-14237	918	34	22.22	22.22	NUM
cblr-14237	918	35	%	%	NOUN
cblr-14237	918	36	$	$	SYM
cblr-14237	918	37	1,117.65	1,117.65	NUM
cblr-14237	918	38	*	*	PUNCT
cblr-14237	918	39	bracket	bracket	NOUN
cblr-14237	918	40	3	3	NUM
cblr-14237	918	41	$	$	SYM
cblr-14237	918	42	28,501	28,501	NUM
cblr-14237	918	43	$	$	SYM
cblr-14237	918	44	40,000	40,000	NUM
cblr-14237	918	45	31.58	31.58	NUM
cblr-14237	918	46	%	%	NOUN
cblr-14237	918	47	$	$	SYM
cblr-14237	918	48	3,450.98	3,450.98	NUM
cblr-14237	918	49	*	*	NOUN
cblr-14237	918	50	*	*	PUNCT
cblr-14237	918	51	bracket	bracket	VERB
cblr-14237	918	52	4	4	NUM
cblr-14237	918	53	$	$	SYM
cblr-14237	918	54	40,001	40,001	NUM
cblr-14237	918	55	40.00	40.00	NUM
cblr-14237	918	56	%	%	NOUN
cblr-14237	918	57	$	$	SYM
cblr-14237	918	58	7,082.56	7,082.56	NUM
cblr-14237	918	59	*	*	PUNCT
cblr-14237	918	60	*	*	PUNCT
cblr-14237	918	61	*	*	PUNCT
cblr-14237	918	62	*	*	PUNCT
cblr-14237	918	63	for	for	ADP
cblr-14237	918	64	taxpayers	taxpayer	NOUN
cblr-14237	918	65	earning	earn	VERB
cblr-14237	918	66	$	$	SYM
cblr-14237	918	67	20,001	20,001	NUM
cblr-14237	918	68	to	to	PART
cblr-14237	918	69	$	$	SYM
cblr-14237	918	70	30,000	30,000	NUM
cblr-14237	918	71	,	,	PUNCT
cblr-14237	918	72	bracket	bracket	NOUN
cblr-14237	918	73	zero	zero	NUM
cblr-14237	918	74	phases	phase	NOUN
cblr-14237	918	75	up	up	ADP
cblr-14237	918	76	to	to	PART
cblr-14237	918	77	$	$	SYM
cblr-14237	918	78	9,500	9,500	NUM
cblr-14237	918	79	,	,	PUNCT
cblr-14237	918	80	and	and	CCONJ
cblr-14237	918	81	the	the	DET
cblr-14237	918	82	bracket	bracket	ADJ
cblr-14237	918	83	2	2	NUM
cblr-14237	918	84	cumulative	cumulative	ADJ
cblr-14237	918	85	tax	tax	NOUN
cblr-14237	918	86	decreases	decrease	NOUN
cblr-14237	918	87	to	to	ADP
cblr-14237	918	88	$	$	SYM
cblr-14237	918	89	1,000	1,000	NUM
cblr-14237	918	90	.	.	PUNCT
cblr-14237	919	1	*	*	PUNCT
cblr-14237	919	2	*	*	PUNCT
cblr-14237	919	3	for	for	ADP
cblr-14237	919	4	taxpayers	taxpayer	NOUN
cblr-14237	919	5	earning	earn	VERB
cblr-14237	919	6	$	$	SYM
cblr-14237	919	7	30,001	30,001	NUM
cblr-14237	919	8	to	to	PART
cblr-14237	919	9	$	$	SYM
cblr-14237	919	10	40,000	40,000	NUM
cblr-14237	919	11	,	,	PUNCT
cblr-14237	919	12	bracket	bracket	NOUN
cblr-14237	919	13	zero	zero	NUM
cblr-14237	919	14	phases	phase	NOUN
cblr-14237	919	15	up	up	ADP
cblr-14237	919	16	to	to	ADP
cblr-14237	919	17	$	$	SYM
cblr-14237	919	18	12,333.33	12,333.33	NUM
cblr-14237	919	19	,	,	PUNCT
cblr-14237	919	20	and	and	CCONJ
cblr-14237	919	21	the	the	DET
cblr-14237	919	22	bracket	bracket	ADJ
cblr-14237	919	23	3	3	NUM
cblr-14237	919	24	cumulative	cumulative	ADJ
cblr-14237	919	25	tax	tax	NOUN
cblr-14237	919	26	decreases	decrease	NOUN
cblr-14237	919	27	to	to	ADP
cblr-14237	919	28	$	$	SYM
cblr-14237	919	29	3,000	3,000	NUM
cblr-14237	919	30	.	.	PUNCT
cblr-14237	920	1	*	*	PUNCT
cblr-14237	920	2	*	*	PUNCT
cblr-14237	920	3	*	*	PUNCT
cblr-14237	920	4	for	for	ADP
cblr-14237	920	5	taxpayers	taxpayer	NOUN
cblr-14237	920	6	earning	earn	VERB
cblr-14237	920	7	$	$	SYM
cblr-14237	920	8	40,001	40,001	NUM
cblr-14237	920	9	or	or	CCONJ
cblr-14237	920	10	more	more	ADJ
cblr-14237	920	11	,	,	PUNCT
cblr-14237	920	12	bracket	bracket	NOUN
cblr-14237	920	13	zero	zero	NUM
cblr-14237	920	14	phases	phase	NOUN
cblr-14237	920	15	up	up	ADP
cblr-14237	920	16	to	to	PART
cblr-14237	920	17	$	$	SYM
cblr-14237	920	18	17,701.75	17,701.75	NUM
cblr-14237	920	19	,	,	PUNCT
cblr-14237	920	20	and	and	CCONJ
cblr-14237	920	21	the	the	DET
cblr-14237	920	22	bracket	bracket	ADJ
cblr-14237	920	23	4	4	NUM
cblr-14237	920	24	cumulative	cumulative	ADJ
cblr-14237	920	25	tax	tax	NOUN
cblr-14237	920	26	decreases	decrease	NOUN
cblr-14237	920	27	to	to	ADP
cblr-14237	920	28	$	$	SYM
cblr-14237	920	29	6,000	6,000	NUM
cblr-14237	920	30	.	.	PUNCT
cblr-14237	921	1	although	although	SCONJ
cblr-14237	921	2	stylized	stylize	VERB
cblr-14237	921	3	,	,	PUNCT
cblr-14237	921	4	these	these	DET
cblr-14237	921	5	examples	example	NOUN
cblr-14237	921	6	illustrate	illustrate	VERB
cblr-14237	921	7	arithmetic	arithmetic	ADJ
cblr-14237	921	8	(	(	PUNCT
cblr-14237	921	9	and	and	CCONJ
cblr-14237	921	10	algorithmic	algorithmic	ADJ
cblr-14237	921	11	)	)	PUNCT
cblr-14237	921	12	strategies	strategy	NOUN
cblr-14237	921	13	for	for	ADP
cblr-14237	921	14	adjusting	adjust	VERB
cblr-14237	921	15	the	the	DET
cblr-14237	921	16	rate	rate	NOUN
cblr-14237	921	17	structure	structure	NOUN
cblr-14237	921	18	to	to	PART
cblr-14237	921	19	complete	complete	VERB
cblr-14237	921	20	a	a	DET
cblr-14237	921	21	base	base	ADJ
cblr-14237	921	22	-	-	PUNCT
cblr-14237	921	23	rate	rate	NOUN
cblr-14237	921	24	transformation	transformation	NOUN
cblr-14237	921	25	after	after	SCONJ
cblr-14237	921	26	a	a	DET
cblr-14237	921	27	tax	tax	NOUN
cblr-14237	921	28	expenditure	expenditure	NOUN
cblr-14237	921	29	is	be	AUX
cblr-14237	921	30	radically	radically	ADV
cblr-14237	921	31	expanded	expand	VERB
cblr-14237	921	32	.	.	PUNCT
cblr-14237	922	1	in	in	ADP
cblr-14237	922	2	these	these	DET
cblr-14237	922	3	examples	example	NOUN
cblr-14237	922	4	,	,	PUNCT
cblr-14237	922	5	the	the	DET
cblr-14237	922	6	rate	rate	NOUN
cblr-14237	922	7	structure	structure	NOUN
cblr-14237	922	8	applies	apply	VERB
cblr-14237	922	9	universally	universally	ADV
cblr-14237	922	10	,	,	PUNCT
cblr-14237	922	11	which	which	PRON
cblr-14237	922	12	requires	require	VERB
cblr-14237	922	13	identical	identical	ADJ
cblr-14237	922	14	treatment	treatment	NOUN
cblr-14237	922	15	of	of	ADP
cblr-14237	922	16	filers	filer	NOUN
cblr-14237	922	17	with	with	ADP
cblr-14237	922	18	the	the	DET
cblr-14237	922	19	same	same	ADJ
cblr-14237	922	20	taxable	taxable	ADJ
cblr-14237	922	21	income	income	NOUN
cblr-14237	922	22	,	,	PUNCT
cblr-14237	922	23	before	before	ADP
cblr-14237	922	24	the	the	DET
cblr-14237	922	25	relevant	relevant	ADJ
cblr-14237	922	26	tax	tax	NOUN
cblr-14237	922	27	expenditure	expenditure	NOUN
cblr-14237	922	28	.	.	PUNCT
cblr-14237	923	1	to	to	ADP
cblr-14237	923	2	the	the	DET
cblr-14237	923	3	extent	extent	NOUN
cblr-14237	923	4	that	that	SCONJ
cblr-14237	923	5	tax	tax	NOUN
cblr-14237	923	6	expenditures	expenditure	NOUN
cblr-14237	923	7	vary	vary	VERB
cblr-14237	923	8	significantly	significantly	ADV
cblr-14237	923	9	within	within	ADP
cblr-14237	923	10	a	a	DET
cblr-14237	923	11	single	single	ADJ
cblr-14237	923	12	income	income	NOUN
cblr-14237	923	13	level	level	NOUN
cblr-14237	923	14	,	,	PUNCT
cblr-14237	923	15	these	these	DET
cblr-14237	923	16	types	type	NOUN
cblr-14237	923	17	of	of	ADP
cblr-14237	923	18	ratestructure	ratestructure	NOUN
cblr-14237	923	19	transformations	transformation	NOUN
cblr-14237	923	20	will	will	AUX
cblr-14237	923	21	result	result	VERB
cblr-14237	923	22	in	in	ADP
cblr-14237	923	23	differential	differential	ADJ
cblr-14237	923	24	treatment	treatment	NOUN
cblr-14237	923	25	within	within	ADP
cblr-14237	923	26	the	the	DET
cblr-14237	923	27	income	income	NOUN
cblr-14237	923	28	level	level	NOUN
cblr-14237	923	29	.	.	PUNCT
cblr-14237	924	1	these	these	DET
cblr-14237	924	2	situations	situation	NOUN
cblr-14237	924	3	require	require	VERB
cblr-14237	924	4	more	more	ADV
cblr-14237	924	5	nuanced	nuanced	ADJ
cblr-14237	924	6	judgments	judgment	NOUN
cblr-14237	924	7	about	about	ADP
cblr-14237	924	8	economic	economic	ADJ
cblr-14237	924	9	justice	justice	NOUN
cblr-14237	924	10	—	—	PUNCT
cblr-14237	924	11	something	something	PRON
cblr-14237	924	12	that	that	PRON
cblr-14237	924	13	base	base	NOUN
cblr-14237	924	14	-	-	PUNCT
cblr-14237	924	15	rate	rate	NOUN
cblr-14237	924	16	transformations	transformation	NOUN
cblr-14237	924	17	should	should	AUX
cblr-14237	924	18	force	force	VERB
cblr-14237	924	19	in	in	ADP
cblr-14237	924	20	any	any	DET
cblr-14237	924	21	event	event	NOUN
cblr-14237	924	22	.	.	PUNCT
cblr-14237	925	1	similar	similar	ADJ
cblr-14237	925	2	arithmetic	arithmetic	ADJ
cblr-14237	925	3	strategies	strategy	NOUN
cblr-14237	925	4	apply	apply	VERB
cblr-14237	925	5	to	to	ADP
cblr-14237	925	6	tax	tax	NOUN
cblr-14237	925	7	expenditures	expenditure	NOUN
cblr-14237	925	8	with	with	ADP
cblr-14237	925	9	more	more	ADV
cblr-14237	925	10	idiosyncratic	idiosyncratic	ADJ
cblr-14237	925	11	distributions	distribution	NOUN
cblr-14237	925	12	across	across	ADP
cblr-14237	925	13	the	the	DET
cblr-14237	925	14	income	income	NOUN
cblr-14237	925	15	spectrum	spectrum	NOUN
cblr-14237	925	16	,	,	PUNCT
cblr-14237	925	17	for	for	ADP
cblr-14237	925	18	which	which	PRON
cblr-14237	925	19	correlative	correlative	ADJ
cblr-14237	925	20	adjustments	adjustment	NOUN
cblr-14237	925	21	may	may	AUX
cblr-14237	925	22	represent	represent	VERB
cblr-14237	925	23	an	an	DET
cblr-14237	925	24	exercise	exercise	NOUN
cblr-14237	925	25	in	in	ADP
cblr-14237	925	26	ad	ad	X
cblr-14237	925	27	hoc	hoc	X
cblr-14237	925	28	curve	curve	NOUN
cblr-14237	925	29	-	-	PUNCT
cblr-14237	925	30	fitting	fit	VERB
cblr-14237	925	31	under	under	ADP
cblr-14237	925	32	a	a	DET
cblr-14237	925	33	set	set	NOUN
cblr-14237	925	34	of	of	ADP
cblr-14237	925	35	constraints	constraint	NOUN
cblr-14237	925	36	and	and	CCONJ
cblr-14237	925	37	assumptions	assumption	NOUN
cblr-14237	925	38	.	.	PUNCT
cblr-14237	926	1	in	in	ADP
cblr-14237	926	2	and	and	CCONJ
cblr-14237	926	3	outside	outside	ADP
cblr-14237	926	4	of	of	ADP
cblr-14237	926	5	government	government	NOUN
cblr-14237	926	6	,	,	PUNCT
cblr-14237	926	7	budget	budget	NOUN
cblr-14237	926	8	experts	expert	NOUN
cblr-14237	926	9	frequently	frequently	ADV
cblr-14237	926	10	perform	perform	VERB
cblr-14237	926	11	this	this	DET
cblr-14237	926	12	type	type	NOUN
cblr-14237	926	13	of	of	ADP
cblr-14237	926	14	exercise	exercise	NOUN
cblr-14237	926	15	for	for	ADP
cblr-14237	926	16	proposed	propose	VERB
cblr-14237	926	17	changes	change	NOUN
cblr-14237	926	18	no	no	INTJ
cblr-14237	926	19	.	.	NOUN
cblr-14237	926	20	2	2	NUM
cblr-14237	926	21	]	]	PUNCT
cblr-14237	926	22	transforming	transform	VERB
cblr-14237	926	23	tax	tax	NOUN
cblr-14237	926	24	expenditures	expenditure	NOUN
cblr-14237	926	25	679	679	NUM
cblr-14237	926	26	in	in	ADP
cblr-14237	926	27	law.190	law.190	VERB
cblr-14237	926	28	the	the	DET
cblr-14237	926	29	process	process	NOUN
cblr-14237	926	30	for	for	ADP
cblr-14237	926	31	base	base	NOUN
cblr-14237	926	32	-	-	PUNCT
cblr-14237	926	33	rate	rate	NOUN
cblr-14237	926	34	transformations	transformation	NOUN
cblr-14237	926	35	should	should	AUX
cblr-14237	926	36	proceed	proceed	VERB
cblr-14237	926	37	similarly	similarly	ADV
cblr-14237	926	38	.	.	PUNCT
cblr-14237	927	1	iv	iv	X
cblr-14237	927	2	.	.	PUNCT
cblr-14237	927	3	policy	policy	NOUN
cblr-14237	927	4	considerations	consideration	NOUN
cblr-14237	927	5	as	as	ADP
cblr-14237	927	6	a	a	DET
cblr-14237	927	7	reform	reform	NOUN
cblr-14237	927	8	strategy	strategy	NOUN
cblr-14237	927	9	in	in	ADP
cblr-14237	927	10	the	the	DET
cblr-14237	927	11	tax	tax	NOUN
cblr-14237	927	12	expenditure	expenditure	NOUN
cblr-14237	927	13	context	context	NOUN
cblr-14237	927	14	,	,	PUNCT
cblr-14237	927	15	baserate	baserate	ADJ
cblr-14237	927	16	transformations	transformation	NOUN
cblr-14237	927	17	offer	offer	VERB
cblr-14237	927	18	advantages	advantage	NOUN
cblr-14237	927	19	and	and	CCONJ
cblr-14237	927	20	drawbacks	drawback	NOUN
cblr-14237	927	21	compared	compare	VERB
cblr-14237	927	22	to	to	ADP
cblr-14237	927	23	repeal	repeal	NOUN
cblr-14237	927	24	or	or	CCONJ
cblr-14237	927	25	restrictive	restrictive	ADJ
cblr-14237	927	26	reform	reform	NOUN
cblr-14237	927	27	.	.	PUNCT
cblr-14237	928	1	this	this	DET
cblr-14237	928	2	part	part	NOUN
cblr-14237	928	3	explores	explore	VERB
cblr-14237	928	4	several	several	ADJ
cblr-14237	928	5	(	(	PUNCT
cblr-14237	928	6	inexhaustive	inexhaustive	ADJ
cblr-14237	928	7	)	)	PUNCT
cblr-14237	928	8	factors	factor	NOUN
cblr-14237	928	9	that	that	PRON
cblr-14237	928	10	have	have	VERB
cblr-14237	928	11	implications	implication	NOUN
cblr-14237	928	12	for	for	ADP
cblr-14237	928	13	how	how	SCONJ
cblr-14237	928	14	lawmakers	lawmaker	NOUN
cblr-14237	928	15	choose	choose	VERB
cblr-14237	928	16	reform	reform	NOUN
cblr-14237	928	17	strategies	strategy	NOUN
cblr-14237	928	18	.	.	PUNCT
cblr-14237	929	1	the	the	DET
cblr-14237	929	2	framework	framework	NOUN
cblr-14237	929	3	for	for	ADP
cblr-14237	929	4	evaluation	evaluation	NOUN
cblr-14237	929	5	consists	consist	VERB
cblr-14237	929	6	of	of	ADP
cblr-14237	929	7	the	the	DET
cblr-14237	929	8	traditional	traditional	ADJ
cblr-14237	929	9	tax	tax	NOUN
cblr-14237	929	10	policy	policy	NOUN
cblr-14237	929	11	norms	norm	NOUN
cblr-14237	929	12	of	of	ADP
cblr-14237	929	13	equity	equity	NOUN
cblr-14237	929	14	,	,	PUNCT
cblr-14237	929	15	efficiency	efficiency	NOUN
cblr-14237	929	16	,	,	PUNCT
cblr-14237	929	17	and	and	CCONJ
cblr-14237	929	18	simplicity	simplicity	NOUN
cblr-14237	929	19	;	;	PUNCT
cblr-14237	929	20	the	the	DET
cblr-14237	929	21	overall	overall	ADJ
cblr-14237	929	22	takeaway	takeaway	NOUN
cblr-14237	929	23	is	be	AUX
cblr-14237	929	24	that	that	SCONJ
cblr-14237	929	25	substitutable	substitutable	ADJ
cblr-14237	929	26	instruments	instrument	NOUN
cblr-14237	929	27	provide	provide	VERB
cblr-14237	929	28	flexibility	flexibility	NOUN
cblr-14237	929	29	in	in	ADP
cblr-14237	929	30	reaching	reach	VERB
cblr-14237	929	31	the	the	DET
cblr-14237	929	32	most	most	ADV
cblr-14237	929	33	desirable	desirable	ADJ
cblr-14237	929	34	policy	policy	NOUN
cblr-14237	929	35	outcome	outcome	NOUN
cblr-14237	929	36	.	.	PUNCT
cblr-14237	930	1	when	when	SCONJ
cblr-14237	930	2	lawmakers	lawmaker	NOUN
cblr-14237	930	3	can	can	AUX
cblr-14237	930	4	choose	choose	VERB
cblr-14237	930	5	among	among	ADP
cblr-14237	930	6	equivalent	equivalent	ADJ
cblr-14237	930	7	legislative	legislative	ADJ
cblr-14237	930	8	strategies	strategy	NOUN
cblr-14237	930	9	,	,	PUNCT
cblr-14237	930	10	the	the	DET
cblr-14237	930	11	likelihood	likelihood	NOUN
cblr-14237	930	12	of	of	ADP
cblr-14237	930	13	reaching	reach	VERB
cblr-14237	930	14	appropriate	appropriate	ADJ
cblr-14237	930	15	outcomes	outcome	NOUN
cblr-14237	930	16	increases	increase	NOUN
cblr-14237	930	17	,	,	PUNCT
cblr-14237	930	18	with	with	ADP
cblr-14237	930	19	different	different	ADJ
cblr-14237	930	20	portfolios	portfolio	NOUN
cblr-14237	930	21	of	of	ADP
cblr-14237	930	22	risks	risk	NOUN
cblr-14237	930	23	should	should	AUX
cblr-14237	930	24	the	the	DET
cblr-14237	930	25	chosen	choose	VERB
cblr-14237	930	26	legislative	legislative	ADJ
cblr-14237	930	27	strategy	strategy	NOUN
cblr-14237	930	28	go	go	VERB
cblr-14237	930	29	awry	awry	ADJ
cblr-14237	930	30	.	.	PUNCT
cblr-14237	931	1	this	this	DET
cblr-14237	931	2	strength	strength	NOUN
cblr-14237	931	3	is	be	AUX
cblr-14237	931	4	the	the	DET
cblr-14237	931	5	principal	principal	ADJ
cblr-14237	931	6	reason	reason	NOUN
cblr-14237	931	7	to	to	PART
cblr-14237	931	8	include	include	VERB
cblr-14237	931	9	baserate	baserate	ADJ
cblr-14237	931	10	transformations	transformation	NOUN
cblr-14237	931	11	among	among	ADP
cblr-14237	931	12	policymakers	policymaker	NOUN
cblr-14237	931	13	’	'	PUNCT
cblr-14237	931	14	menu	menu	NOUN
cblr-14237	931	15	of	of	ADP
cblr-14237	931	16	potential	potential	ADJ
cblr-14237	931	17	reform	reform	NOUN
cblr-14237	931	18	options	option	NOUN
cblr-14237	931	19	.	.	PUNCT
cblr-14237	932	1	a.	a.	PROPN
cblr-14237	932	2	incomplete	incomplete	ADJ
cblr-14237	932	3	rate	rate	NOUN
cblr-14237	932	4	adjustments	adjustment	NOUN
cblr-14237	932	5	one	one	NUM
cblr-14237	932	6	risk	risk	NOUN
cblr-14237	932	7	of	of	ADP
cblr-14237	932	8	tax	tax	NOUN
cblr-14237	932	9	expenditure	expenditure	NOUN
cblr-14237	932	10	reform	reform	NOUN
cblr-14237	932	11	is	be	AUX
cblr-14237	932	12	that	that	SCONJ
cblr-14237	932	13	any	any	DET
cblr-14237	932	14	rate	rate	NOUN
cblr-14237	932	15	adjustments	adjustment	NOUN
cblr-14237	932	16	will	will	AUX
cblr-14237	932	17	not	not	PART
cblr-14237	932	18	be	be	AUX
cblr-14237	932	19	revenue	revenue	NOUN
cblr-14237	932	20	neutral	neutral	ADJ
cblr-14237	932	21	.	.	PUNCT
cblr-14237	933	1	the	the	DET
cblr-14237	933	2	relevant	relevant	ADJ
cblr-14237	933	3	inputs	input	NOUN
cblr-14237	933	4	are	be	AUX
cblr-14237	933	5	whether	whether	SCONJ
cblr-14237	933	6	rate	rate	NOUN
cblr-14237	933	7	adjustments	adjustment	NOUN
cblr-14237	933	8	undershoot	undershoot	NOUN
cblr-14237	933	9	or	or	CCONJ
cblr-14237	933	10	overshoot	overshoot	NOUN
cblr-14237	933	11	revenue	revenue	NOUN
cblr-14237	933	12	neutrality	neutrality	NOUN
cblr-14237	933	13	(	(	PUNCT
cblr-14237	933	14	which	which	PRON
cblr-14237	933	15	primarily	primarily	ADV
cblr-14237	933	16	implicates	implicate	VERB
cblr-14237	933	17	efficiency	efficiency	NOUN
cblr-14237	933	18	)	)	PUNCT
cblr-14237	933	19	,	,	PUNCT
cblr-14237	933	20	whether	whether	SCONJ
cblr-14237	933	21	rate	rate	NOUN
cblr-14237	933	22	adjustments	adjustment	NOUN
cblr-14237	933	23	favor	favor	VERB
cblr-14237	933	24	higheror	higheror	NOUN
cblr-14237	933	25	lower	low	ADJ
cblr-14237	933	26	-	-	PUNCT
cblr-14237	933	27	earners	earner	NOUN
cblr-14237	933	28	(	(	PUNCT
cblr-14237	933	29	which	which	PRON
cblr-14237	933	30	primarily	primarily	ADV
cblr-14237	933	31	implicates	implicate	VERB
cblr-14237	933	32	distribution	distribution	NOUN
cblr-14237	933	33	)	)	PUNCT
cblr-14237	933	34	,	,	PUNCT
cblr-14237	933	35	and	and	CCONJ
cblr-14237	933	36	whether	whether	SCONJ
cblr-14237	933	37	the	the	DET
cblr-14237	933	38	subject	subject	ADJ
cblr-14237	933	39	tax	tax	NOUN
cblr-14237	933	40	expenditure	expenditure	NOUN
cblr-14237	933	41	provides	provide	VERB
cblr-14237	933	42	progressive	progressive	ADJ
cblr-14237	933	43	,	,	PUNCT
cblr-14237	933	44	proportionate	proportionate	ADJ
cblr-14237	933	45	,	,	PUNCT
cblr-14237	933	46	or	or	CCONJ
cblr-14237	933	47	regressive	regressive	ADJ
cblr-14237	933	48	benefits	benefit	NOUN
cblr-14237	933	49	with	with	ADP
cblr-14237	933	50	respect	respect	NOUN
cblr-14237	933	51	to	to	ADP
cblr-14237	933	52	taxpayers	taxpayer	NOUN
cblr-14237	933	53	’	'	PUNCT
cblr-14237	933	54	income	income	NOUN
cblr-14237	933	55	(	(	PUNCT
cblr-14237	933	56	also	also	ADV
cblr-14237	933	57	relevant	relevant	ADJ
cblr-14237	933	58	to	to	ADP
cblr-14237	933	59	distribution	distribution	NOUN
cblr-14237	933	60	)	)	PUNCT
cblr-14237	933	61	.	.	PUNCT
cblr-14237	934	1	this	this	DET
cblr-14237	934	2	risk	risk	NOUN
cblr-14237	934	3	of	of	ADP
cblr-14237	934	4	incomplete	incomplete	ADJ
cblr-14237	934	5	rate	rate	NOUN
cblr-14237	934	6	adjustments	adjustment	NOUN
cblr-14237	934	7	applies	apply	VERB
cblr-14237	934	8	to	to	ADP
cblr-14237	934	9	all	all	DET
cblr-14237	934	10	strategies	strategy	NOUN
cblr-14237	934	11	that	that	PRON
cblr-14237	934	12	address	address	VERB
cblr-14237	934	13	tax	tax	NOUN
cblr-14237	934	14	190	190	NUM
cblr-14237	934	15	see	see	NOUN
cblr-14237	934	16	,	,	PUNCT
cblr-14237	934	17	e.g.	e.g.	ADV
cblr-14237	934	18	,	,	PUNCT
cblr-14237	934	19	president	president	NOUN
cblr-14237	934	20	’s	’s	PART
cblr-14237	934	21	advisory	advisory	ADJ
cblr-14237	934	22	panel	panel	NOUN
cblr-14237	934	23	on	on	ADP
cblr-14237	934	24	fed	fed	PROPN
cblr-14237	934	25	.	.	PUNCT
cblr-14237	935	1	tax	tax	NOUN
cblr-14237	935	2	reform	reform	NOUN
cblr-14237	935	3	,	,	PUNCT
cblr-14237	935	4	supra	supra	PROPN
cblr-14237	935	5	note	note	NOUN
cblr-14237	935	6	158	158	NUM
cblr-14237	935	7	,	,	PUNCT
cblr-14237	935	8	at	at	ADP
cblr-14237	935	9	48–57	48–57	NUM
cblr-14237	935	10	(	(	PUNCT
cblr-14237	935	11	walking	walk	VERB
cblr-14237	935	12	through	through	ADP
cblr-14237	935	13	these	these	DET
cblr-14237	935	14	processes	process	NOUN
cblr-14237	935	15	in	in	ADP
cblr-14237	935	16	the	the	DET
cblr-14237	935	17	context	context	NOUN
cblr-14237	935	18	of	of	ADP
cblr-14237	935	19	reform	reform	NOUN
cblr-14237	935	20	based	base	VERB
cblr-14237	935	21	on	on	ADP
cblr-14237	935	22	income	income	NOUN
cblr-14237	935	23	and	and	CCONJ
cblr-14237	935	24	consumption	consumption	NOUN
cblr-14237	935	25	taxation	taxation	NOUN
cblr-14237	935	26	)	)	PUNCT
cblr-14237	935	27	.	.	PUNCT
cblr-14237	936	1	680	680	NUM
cblr-14237	936	2	columbia	columbia	PROPN
cblr-14237	936	3	business	business	NOUN
cblr-14237	936	4	law	law	NOUN
cblr-14237	936	5	review	review	NOUN
cblr-14237	936	6	[	[	X
cblr-14237	936	7	vol	vol	NOUN
cblr-14237	936	8	.	.	NOUN
cblr-14237	936	9	2024	2024	NUM
cblr-14237	936	10	expenditures	expenditure	NOUN
cblr-14237	936	11	,	,	PUNCT
cblr-14237	936	12	including	include	VERB
cblr-14237	936	13	repeal	repeal	NOUN
cblr-14237	936	14	,	,	PUNCT
cblr-14237	936	15	restrictive	restrictive	ADJ
cblr-14237	936	16	reform	reform	NOUN
cblr-14237	936	17	,	,	PUNCT
cblr-14237	936	18	and	and	CCONJ
cblr-14237	936	19	baserate	baserate	ADJ
cblr-14237	936	20	transformations.191	transformations.191	NOUN
cblr-14237	936	21	rate	rate	NOUN
cblr-14237	936	22	adjustments	adjustment	NOUN
cblr-14237	936	23	undershoot	undershoot	VERB
cblr-14237	936	24	revenue	revenue	NOUN
cblr-14237	936	25	neutrality	neutrality	NOUN
cblr-14237	936	26	when	when	SCONJ
cblr-14237	936	27	tax	tax	NOUN
cblr-14237	936	28	increases	increase	NOUN
cblr-14237	936	29	are	be	AUX
cblr-14237	936	30	systematically	systematically	ADV
cblr-14237	936	31	too	too	ADV
cblr-14237	936	32	small	small	ADJ
cblr-14237	936	33	and	and	CCONJ
cblr-14237	936	34	tax	tax	NOUN
cblr-14237	936	35	reductions	reduction	NOUN
cblr-14237	936	36	too	too	ADV
cblr-14237	936	37	large	large	ADJ
cblr-14237	936	38	for	for	ADP
cblr-14237	936	39	individuals	individual	NOUN
cblr-14237	936	40	at	at	ADP
cblr-14237	936	41	different	different	ADJ
cblr-14237	936	42	positions	position	NOUN
cblr-14237	936	43	in	in	ADP
cblr-14237	936	44	the	the	DET
cblr-14237	936	45	income	income	NOUN
cblr-14237	936	46	spectrum	spectrum	NOUN
cblr-14237	936	47	.	.	PUNCT
cblr-14237	937	1	in	in	ADP
cblr-14237	937	2	either	either	DET
cblr-14237	937	3	case	case	NOUN
cblr-14237	937	4	,	,	PUNCT
cblr-14237	937	5	total	total	ADJ
cblr-14237	937	6	post	post	ADJ
cblr-14237	937	7	-	-	ADJ
cblr-14237	937	8	reform	reform	ADJ
cblr-14237	937	9	revenue	revenue	NOUN
cblr-14237	937	10	is	be	AUX
cblr-14237	937	11	less	less	ADJ
cblr-14237	937	12	than	than	ADP
cblr-14237	937	13	pre	pre	ADJ
cblr-14237	937	14	-	-	ADJ
cblr-14237	937	15	reform	reform	ADJ
cblr-14237	937	16	revenue	revenue	NOUN
cblr-14237	937	17	.	.	PUNCT
cblr-14237	938	1	conversely	conversely	ADV
cblr-14237	938	2	,	,	PUNCT
cblr-14237	938	3	rate	rate	NOUN
cblr-14237	938	4	adjustments	adjustment	NOUN
cblr-14237	938	5	overshoot	overshoot	NOUN
cblr-14237	938	6	revenue	revenue	NOUN
cblr-14237	938	7	neutrality	neutrality	NOUN
cblr-14237	938	8	when	when	SCONJ
cblr-14237	938	9	tax	tax	NOUN
cblr-14237	938	10	increases	increase	NOUN
cblr-14237	938	11	are	be	AUX
cblr-14237	938	12	consistently	consistently	ADV
cblr-14237	938	13	too	too	ADV
cblr-14237	938	14	large	large	ADJ
cblr-14237	938	15	and	and	CCONJ
cblr-14237	938	16	tax	tax	NOUN
cblr-14237	938	17	reductions	reduction	NOUN
cblr-14237	938	18	too	too	ADV
cblr-14237	938	19	small	small	ADJ
cblr-14237	938	20	.	.	PUNCT
cblr-14237	939	1	as	as	ADP
cblr-14237	939	2	a	a	DET
cblr-14237	939	3	result	result	NOUN
cblr-14237	939	4	,	,	PUNCT
cblr-14237	939	5	total	total	ADJ
cblr-14237	939	6	post	post	ADJ
cblr-14237	939	7	-	-	ADJ
cblr-14237	939	8	reform	reform	ADJ
cblr-14237	939	9	revenue	revenue	NOUN
cblr-14237	939	10	is	be	AUX
cblr-14237	939	11	more	more	ADJ
cblr-14237	939	12	than	than	ADP
cblr-14237	939	13	pre	pre	ADJ
cblr-14237	939	14	-	-	ADJ
cblr-14237	939	15	reform	reform	ADJ
cblr-14237	939	16	revenue	revenue	NOUN
cblr-14237	939	17	.	.	PUNCT
cblr-14237	940	1	under	under	ADP
cblr-14237	940	2	either	either	DET
cblr-14237	940	3	scenario	scenario	NOUN
cblr-14237	940	4	,	,	PUNCT
cblr-14237	940	5	revenue	revenue	NOUN
cblr-14237	940	6	differs	differ	VERB
cblr-14237	940	7	before	before	ADV
cblr-14237	940	8	and	and	CCONJ
cblr-14237	940	9	after	after	ADP
cblr-14237	940	10	reform	reform	NOUN
cblr-14237	940	11	.	.	PUNCT
cblr-14237	941	1	while	while	SCONJ
cblr-14237	941	2	base	base	ADJ
cblr-14237	941	3	-	-	PUNCT
cblr-14237	941	4	rate	rate	NOUN
cblr-14237	941	5	transformations	transformation	NOUN
cblr-14237	941	6	require	require	VERB
cblr-14237	941	7	rate	rate	NOUN
cblr-14237	941	8	increases	increase	NOUN
cblr-14237	941	9	,	,	PUNCT
cblr-14237	941	10	revenue	revenue	NOUN
cblr-14237	941	11	-	-	PUNCT
cblr-14237	941	12	neutral	neutral	ADJ
cblr-14237	941	13	repeal	repeal	NOUN
cblr-14237	941	14	requires	require	VERB
cblr-14237	941	15	rate	rate	NOUN
cblr-14237	941	16	reductions	reduction	NOUN
cblr-14237	941	17	.	.	PUNCT
cblr-14237	942	1	because	because	SCONJ
cblr-14237	942	2	of	of	ADP
cblr-14237	942	3	this	this	DET
cblr-14237	942	4	directional	directional	ADJ
cblr-14237	942	5	difference	difference	NOUN
cblr-14237	942	6	,	,	PUNCT
cblr-14237	942	7	legislative	legislative	ADJ
cblr-14237	942	8	bias	bias	NOUN
cblr-14237	942	9	in	in	ADP
cblr-14237	942	10	adjustments	adjustment	NOUN
cblr-14237	942	11	may	may	AUX
cblr-14237	942	12	differ	differ	VERB
cblr-14237	942	13	for	for	ADP
cblr-14237	942	14	the	the	DET
cblr-14237	942	15	two	two	NUM
cblr-14237	942	16	reform	reform	NOUN
cblr-14237	942	17	strategies	strategy	NOUN
cblr-14237	942	18	.	.	PUNCT
cblr-14237	943	1	if	if	SCONJ
cblr-14237	943	2	,	,	PUNCT
cblr-14237	943	3	for	for	ADP
cblr-14237	943	4	example	example	NOUN
cblr-14237	943	5	,	,	PUNCT
cblr-14237	943	6	rate	rate	NOUN
cblr-14237	943	7	increases	increase	NOUN
cblr-14237	943	8	generally	generally	ADV
cblr-14237	943	9	are	be	AUX
cblr-14237	943	10	too	too	ADV
cblr-14237	943	11	small	small	ADJ
cblr-14237	943	12	,	,	PUNCT
cblr-14237	943	13	while	while	SCONJ
cblr-14237	943	14	rate	rate	NOUN
cblr-14237	943	15	reductions	reduction	NOUN
cblr-14237	943	16	are	be	AUX
cblr-14237	943	17	too	too	ADV
cblr-14237	943	18	large	large	ADJ
cblr-14237	943	19	,	,	PUNCT
cblr-14237	943	20	then	then	ADV
cblr-14237	943	21	this	this	DET
cblr-14237	943	22	bias	bias	NOUN
cblr-14237	943	23	makes	make	VERB
cblr-14237	943	24	the	the	DET
cblr-14237	943	25	reform	reform	NOUN
cblr-14237	943	26	strategies	strategy	NOUN
cblr-14237	943	27	more	more	ADV
cblr-14237	943	28	similar	similar	ADJ
cblr-14237	943	29	in	in	ADP
cblr-14237	943	30	terms	term	NOUN
cblr-14237	943	31	of	of	ADP
cblr-14237	943	32	revenue	revenue	NOUN
cblr-14237	943	33	effects.192	effects.192	NOUN
cblr-14237	943	34	for	for	ADP
cblr-14237	943	35	both	both	PRON
cblr-14237	943	36	,	,	PUNCT
cblr-14237	943	37	legislative	legislative	ADJ
cblr-14237	943	38	bias	bias	NOUN
cblr-14237	943	39	operates	operate	VERB
cblr-14237	943	40	in	in	ADP
cblr-14237	943	41	the	the	DET
cblr-14237	943	42	same	same	ADJ
cblr-14237	943	43	direction	direction	NOUN
cblr-14237	943	44	—	—	PUNCT
cblr-14237	943	45	towards	towards	ADP
cblr-14237	943	46	less	less	ADJ
cblr-14237	943	47	revenue	revenue	NOUN
cblr-14237	943	48	—	—	PUNCT
cblr-14237	943	49	and	and	CCONJ
cblr-14237	943	50	the	the	DET
cblr-14237	943	51	empirical	empirical	ADJ
cblr-14237	943	52	question	question	NOUN
cblr-14237	943	53	is	be	AUX
cblr-14237	943	54	about	about	ADP
cblr-14237	943	55	magnitude	magnitude	NOUN
cblr-14237	943	56	.	.	PUNCT
cblr-14237	944	1	although	although	SCONJ
cblr-14237	944	2	the	the	DET
cblr-14237	944	3	scenario	scenario	NOUN
cblr-14237	944	4	in	in	ADP
cblr-14237	944	5	which	which	PRON
cblr-14237	944	6	legislative	legislative	ADJ
cblr-14237	944	7	bias	bias	NOUN
cblr-14237	944	8	operates	operate	VERB
cblr-14237	944	9	in	in	ADP
cblr-14237	944	10	the	the	DET
cblr-14237	944	11	same	same	ADJ
cblr-14237	944	12	direction	direction	NOUN
cblr-14237	944	13	seems	seem	VERB
cblr-14237	944	14	likely	likely	ADJ
cblr-14237	944	15	in	in	ADP
cblr-14237	944	16	practice	practice	NOUN
cblr-14237	944	17	,	,	PUNCT
cblr-14237	944	18	legislative	legislative	ADJ
cblr-14237	944	19	bias	bias	NOUN
cblr-14237	944	20	could	could	AUX
cblr-14237	944	21	operate	operate	VERB
cblr-14237	944	22	in	in	ADP
cblr-14237	944	23	opposite	opposite	ADJ
cblr-14237	944	24	directions	direction	NOUN
cblr-14237	944	25	,	,	PUNCT
cblr-14237	944	26	which	which	PRON
cblr-14237	944	27	clearly	clearly	ADV
cblr-14237	944	28	would	would	AUX
cblr-14237	944	29	favor	favor	VERB
cblr-14237	944	30	one	one	NUM
cblr-14237	944	31	strategy	strategy	NOUN
cblr-14237	944	32	over	over	ADP
cblr-14237	944	33	the	the	DET
cblr-14237	944	34	other	other	ADJ
cblr-14237	944	35	.	.	PUNCT
cblr-14237	945	1	if	if	SCONJ
cblr-14237	945	2	this	this	DET
cblr-14237	945	3	type	type	NOUN
cblr-14237	945	4	of	of	ADP
cblr-14237	945	5	legislative	legislative	ADJ
cblr-14237	945	6	bias	bias	NOUN
cblr-14237	945	7	operates	operate	VERB
cblr-14237	945	8	differently	differently	ADV
cblr-14237	945	9	across	across	ADP
cblr-14237	945	10	different	different	ADJ
cblr-14237	945	11	income	income	NOUN
cblr-14237	945	12	levels	level	NOUN
cblr-14237	945	13	,	,	PUNCT
cblr-14237	945	14	then	then	ADV
cblr-14237	945	15	incomplete	incomplete	ADJ
cblr-14237	945	16	rate	rate	NOUN
cblr-14237	945	17	adjustments	adjustment	NOUN
cblr-14237	945	18	have	have	VERB
cblr-14237	945	19	distributional	distributional	ADJ
cblr-14237	945	20	effects	effect	NOUN
cblr-14237	945	21	—	—	PUNCT
cblr-14237	945	22	and	and	CCONJ
cblr-14237	945	23	therefore	therefore	ADV
cblr-14237	945	24	implications	implication	NOUN
cblr-14237	945	25	for	for	ADP
cblr-14237	945	26	equity	equity	NOUN
cblr-14237	945	27	.	.	PUNCT
cblr-14237	946	1	these	these	DET
cblr-14237	946	2	implications	implication	NOUN
cblr-14237	946	3	almost	almost	ADV
cblr-14237	946	4	certainly	certainly	ADV
cblr-14237	946	5	affect	affect	VERB
cblr-14237	946	6	the	the	DET
cblr-14237	946	7	choice	choice	NOUN
cblr-14237	946	8	among	among	ADP
cblr-14237	946	9	strategies	strategy	NOUN
cblr-14237	946	10	.	.	PUNCT
cblr-14237	947	1	if	if	SCONJ
cblr-14237	947	2	rate	rate	NOUN
cblr-14237	947	3	increases	increase	NOUN
cblr-14237	947	4	are	be	AUX
cblr-14237	947	5	relatively	relatively	ADV
cblr-14237	947	6	higher	high	ADJ
cblr-14237	947	7	for	for	ADP
cblr-14237	947	8	high	high	ADJ
cblr-14237	947	9	earners	earner	NOUN
cblr-14237	947	10	,	,	PUNCT
cblr-14237	947	11	then	then	ADV
cblr-14237	947	12	base	base	ADJ
cblr-14237	947	13	-	-	PUNCT
cblr-14237	947	14	rate	rate	NOUN
cblr-14237	947	15	transformations	transformation	NOUN
cblr-14237	947	16	are	be	AUX
cblr-14237	947	17	progressive	progressive	ADJ
cblr-14237	947	18	;	;	PUNCT
cblr-14237	947	19	if	if	SCONJ
cblr-14237	947	20	rate	rate	NOUN
cblr-14237	947	21	cuts	cut	NOUN
cblr-14237	947	22	are	be	AUX
cblr-14237	947	23	relatively	relatively	ADV
cblr-14237	947	24	higher	high	ADJ
cblr-14237	947	25	for	for	ADP
cblr-14237	947	26	high	high	ADJ
cblr-14237	947	27	earners	earner	NOUN
cblr-14237	947	28	,	,	PUNCT
cblr-14237	947	29	then	then	ADV
cblr-14237	947	30	repeal	repeal	VERB
cblr-14237	947	31	191	191	NUM
cblr-14237	947	32	indeed	indeed	ADV
cblr-14237	947	33	,	,	PUNCT
cblr-14237	947	34	for	for	ADP
cblr-14237	947	35	repeal	repeal	NOUN
cblr-14237	947	36	and	and	CCONJ
cblr-14237	947	37	restrictive	restrictive	ADJ
cblr-14237	947	38	reform	reform	NOUN
cblr-14237	947	39	,	,	PUNCT
cblr-14237	947	40	the	the	DET
cblr-14237	947	41	risk	risk	NOUN
cblr-14237	947	42	of	of	ADP
cblr-14237	947	43	incomplete	incomplete	ADJ
cblr-14237	947	44	rate	rate	NOUN
cblr-14237	947	45	adjustments	adjustment	NOUN
cblr-14237	947	46	frequently	frequently	ADV
cblr-14237	947	47	is	be	AUX
cblr-14237	947	48	overlooked	overlook	VERB
cblr-14237	947	49	in	in	ADP
cblr-14237	947	50	advocacy	advocacy	NOUN
cblr-14237	947	51	to	to	PART
cblr-14237	947	52	end	end	VERB
cblr-14237	947	53	or	or	CCONJ
cblr-14237	947	54	curtail	curtail	VERB
cblr-14237	947	55	specific	specific	ADJ
cblr-14237	947	56	tax	tax	NOUN
cblr-14237	947	57	expenditures	expenditure	NOUN
cblr-14237	947	58	.	.	PUNCT
cblr-14237	948	1	see	see	VERB
cblr-14237	948	2	supra	supra	PROPN
cblr-14237	948	3	notes	note	NOUN
cblr-14237	948	4	16–18	16–18	NUM
cblr-14237	948	5	and	and	CCONJ
cblr-14237	948	6	accompanying	accompany	VERB
cblr-14237	948	7	text	text	NOUN
cblr-14237	948	8	.	.	PUNCT
cblr-14237	949	1	192	192	NUM
cblr-14237	949	2	these	these	DET
cblr-14237	949	3	outcomes	outcome	NOUN
cblr-14237	949	4	seem	seem	VERB
cblr-14237	949	5	more	more	ADV
cblr-14237	949	6	likely	likely	ADJ
cblr-14237	949	7	in	in	ADP
cblr-14237	949	8	reform	reform	NOUN
cblr-14237	949	9	packages	package	NOUN
cblr-14237	949	10	,	,	PUNCT
cblr-14237	949	11	rather	rather	ADV
cblr-14237	949	12	than	than	ADP
cblr-14237	949	13	in	in	ADP
cblr-14237	949	14	isolated	isolated	ADJ
cblr-14237	949	15	reforms	reform	NOUN
cblr-14237	949	16	.	.	PUNCT
cblr-14237	950	1	for	for	ADP
cblr-14237	950	2	isolated	isolated	ADJ
cblr-14237	950	3	reforms	reform	NOUN
cblr-14237	950	4	,	,	PUNCT
cblr-14237	950	5	the	the	DET
cblr-14237	950	6	likely	likely	ADJ
cblr-14237	950	7	risk	risk	NOUN
cblr-14237	950	8	is	be	AUX
cblr-14237	950	9	a	a	DET
cblr-14237	950	10	failure	failure	NOUN
cblr-14237	950	11	to	to	PART
cblr-14237	950	12	adjust	adjust	VERB
cblr-14237	950	13	rates	rate	NOUN
cblr-14237	950	14	at	at	ADV
cblr-14237	950	15	all	all	ADV
cblr-14237	950	16	,	,	PUNCT
cblr-14237	950	17	or	or	CCONJ
cblr-14237	950	18	a	a	DET
cblr-14237	950	19	rate	rate	NOUN
cblr-14237	950	20	adjustment	adjustment	NOUN
cblr-14237	950	21	that	that	PRON
cblr-14237	950	22	is	be	AUX
cblr-14237	950	23	temporally	temporally	ADV
cblr-14237	950	24	separated	separate	VERB
cblr-14237	950	25	from	from	ADP
cblr-14237	950	26	reform	reform	NOUN
cblr-14237	950	27	.	.	PUNCT
cblr-14237	951	1	no	no	INTJ
cblr-14237	951	2	.	.	NOUN
cblr-14237	951	3	2	2	NUM
cblr-14237	951	4	]	]	PUNCT
cblr-14237	951	5	transforming	transform	VERB
cblr-14237	951	6	tax	tax	NOUN
cblr-14237	951	7	expenditures	expenditure	NOUN
cblr-14237	951	8	681	681	NUM
cblr-14237	951	9	strategies	strategy	NOUN
cblr-14237	951	10	are	be	AUX
cblr-14237	951	11	regressive	regressive	ADJ
cblr-14237	951	12	.	.	PUNCT
cblr-14237	952	1	the	the	DET
cblr-14237	952	2	converse	converse	NOUN
cblr-14237	952	3	has	have	VERB
cblr-14237	952	4	the	the	DET
cblr-14237	952	5	reverse	reverse	ADJ
cblr-14237	952	6	implications	implication	NOUN
cblr-14237	952	7	.	.	PUNCT
cblr-14237	953	1	the	the	DET
cblr-14237	953	2	stakes	stake	NOUN
cblr-14237	953	3	of	of	ADP
cblr-14237	953	4	incomplete	incomplete	ADJ
cblr-14237	953	5	rate	rate	NOUN
cblr-14237	953	6	adjustments	adjustment	NOUN
cblr-14237	953	7	are	be	AUX
cblr-14237	953	8	magnified	magnify	VERB
cblr-14237	953	9	when	when	SCONJ
cblr-14237	953	10	a	a	DET
cblr-14237	953	11	tax	tax	NOUN
cblr-14237	953	12	expenditure	expenditure	NOUN
cblr-14237	953	13	’s	’s	PART
cblr-14237	953	14	benefits	benefit	NOUN
cblr-14237	953	15	vary	vary	VERB
cblr-14237	953	16	across	across	ADP
cblr-14237	953	17	income	income	NOUN
cblr-14237	953	18	levels	level	NOUN
cblr-14237	953	19	.	.	PUNCT
cblr-14237	954	1	if	if	SCONJ
cblr-14237	954	2	a	a	DET
cblr-14237	954	3	given	give	VERB
cblr-14237	954	4	tax	tax	NOUN
cblr-14237	954	5	expenditure	expenditure	NOUN
cblr-14237	954	6	is	be	AUX
cblr-14237	954	7	progressive	progressive	ADJ
cblr-14237	954	8	,	,	PUNCT
cblr-14237	954	9	then	then	ADV
cblr-14237	954	10	repeal	repeal	NOUN
cblr-14237	954	11	without	without	ADP
cblr-14237	954	12	full	full	ADJ
cblr-14237	954	13	rate	rate	NOUN
cblr-14237	954	14	adjustments	adjustment	NOUN
cblr-14237	954	15	is	be	AUX
cblr-14237	954	16	regressive	regressive	ADJ
cblr-14237	954	17	,	,	PUNCT
cblr-14237	954	18	while	while	SCONJ
cblr-14237	954	19	expansion	expansion	NOUN
cblr-14237	954	20	is	be	AUX
cblr-14237	954	21	progressive	progressive	ADJ
cblr-14237	954	22	.	.	PUNCT
cblr-14237	955	1	the	the	DET
cblr-14237	955	2	reverse	reverse	NOUN
cblr-14237	955	3	is	be	AUX
cblr-14237	955	4	true	true	ADJ
cblr-14237	955	5	for	for	ADP
cblr-14237	955	6	regressive	regressive	ADJ
cblr-14237	955	7	tax	tax	NOUN
cblr-14237	955	8	expenditures.193	expenditures.193	NOUN
cblr-14237	955	9	again	again	ADV
cblr-14237	955	10	,	,	PUNCT
cblr-14237	955	11	systematic	systematic	ADJ
cblr-14237	955	12	biases	bias	NOUN
cblr-14237	955	13	in	in	ADP
cblr-14237	955	14	rate	rate	NOUN
cblr-14237	955	15	adjustments	adjustment	NOUN
cblr-14237	955	16	have	have	VERB
cblr-14237	955	17	significant	significant	ADJ
cblr-14237	955	18	policy	policy	NOUN
cblr-14237	955	19	implications	implication	NOUN
cblr-14237	955	20	.	.	PUNCT
cblr-14237	956	1	these	these	DET
cblr-14237	956	2	biases	bias	NOUN
cblr-14237	956	3	also	also	ADV
cblr-14237	956	4	affect	affect	VERB
cblr-14237	956	5	how	how	SCONJ
cblr-14237	956	6	repeal	repeal	NOUN
cblr-14237	956	7	operates	operate	VERB
cblr-14237	956	8	,	,	PUNCT
cblr-14237	956	9	and	and	CCONJ
cblr-14237	956	10	they	they	PRON
cblr-14237	956	11	implicate	implicate	VERB
cblr-14237	956	12	the	the	DET
cblr-14237	956	13	choice	choice	NOUN
cblr-14237	956	14	between	between	ADP
cblr-14237	956	15	repeal	repeal	NOUN
cblr-14237	956	16	and	and	CCONJ
cblr-14237	956	17	base	base	ADJ
cblr-14237	956	18	-	-	PUNCT
cblr-14237	956	19	rate	rate	NOUN
cblr-14237	956	20	transformations	transformation	NOUN
cblr-14237	956	21	.	.	PUNCT
cblr-14237	957	1	setting	set	VERB
cblr-14237	957	2	aside	aside	ADV
cblr-14237	957	3	empirical	empirical	ADJ
cblr-14237	957	4	questions	question	NOUN
cblr-14237	957	5	about	about	ADP
cblr-14237	957	6	how	how	SCONJ
cblr-14237	957	7	rate	rate	NOUN
cblr-14237	957	8	adjustments	adjustment	NOUN
cblr-14237	957	9	may	may	AUX
cblr-14237	957	10	fail	fail	VERB
cblr-14237	957	11	(	(	PUNCT
cblr-14237	957	12	which	which	PRON
cblr-14237	957	13	may	may	AUX
cblr-14237	957	14	differ	differ	VERB
cblr-14237	957	15	for	for	ADP
cblr-14237	957	16	various	various	ADJ
cblr-14237	957	17	tax	tax	NOUN
cblr-14237	957	18	expenditures	expenditure	NOUN
cblr-14237	957	19	,	,	PUNCT
cblr-14237	957	20	as	as	ADV
cblr-14237	957	21	well	well	ADV
cblr-14237	957	22	as	as	ADP
cblr-14237	957	23	in	in	ADP
cblr-14237	957	24	terms	term	NOUN
cblr-14237	957	25	of	of	ADP
cblr-14237	957	26	political	political	ADJ
cblr-14237	957	27	economy	economy	NOUN
cblr-14237	957	28	)	)	PUNCT
cblr-14237	957	29	,	,	PUNCT
cblr-14237	957	30	the	the	DET
cblr-14237	957	31	point	point	NOUN
cblr-14237	957	32	is	be	AUX
cblr-14237	957	33	that	that	SCONJ
cblr-14237	957	34	,	,	PUNCT
cblr-14237	957	35	in	in	ADP
cblr-14237	957	36	a	a	DET
cblr-14237	957	37	world	world	NOUN
cblr-14237	957	38	of	of	ADP
cblr-14237	957	39	incomplete	incomplete	ADJ
cblr-14237	957	40	rate	rate	NOUN
cblr-14237	957	41	adjustments	adjustment	NOUN
cblr-14237	957	42	,	,	PUNCT
cblr-14237	957	43	the	the	DET
cblr-14237	957	44	choice	choice	NOUN
cblr-14237	957	45	of	of	ADP
cblr-14237	957	46	strategy	strategy	NOUN
cblr-14237	957	47	—	—	PUNCT
cblr-14237	957	48	repeal	repeal	NOUN
cblr-14237	957	49	,	,	PUNCT
cblr-14237	957	50	restrictive	restrictive	ADJ
cblr-14237	957	51	reform	reform	NOUN
cblr-14237	957	52	,	,	PUNCT
cblr-14237	957	53	or	or	CCONJ
cblr-14237	957	54	base	base	NOUN
cblr-14237	957	55	-	-	PUNCT
cblr-14237	957	56	rate	rate	NOUN
cblr-14237	957	57	transformation	transformation	NOUN
cblr-14237	957	58	—	—	PUNCT
cblr-14237	957	59	has	have	VERB
cblr-14237	957	60	bottom	bottom	ADJ
cblr-14237	957	61	-	-	PUNCT
cblr-14237	957	62	line	line	NOUN
cblr-14237	957	63	implications	implication	NOUN
cblr-14237	957	64	.	.	PUNCT
cblr-14237	958	1	these	these	DET
cblr-14237	958	2	implications	implication	NOUN
cblr-14237	958	3	arise	arise	VERB
cblr-14237	958	4	because	because	SCONJ
cblr-14237	958	5	each	each	DET
cblr-14237	958	6	strategy	strategy	NOUN
cblr-14237	958	7	involves	involve	VERB
cblr-14237	958	8	an	an	DET
cblr-14237	958	9	implicit	implicit	ADJ
cblr-14237	958	10	or	or	CCONJ
cblr-14237	958	11	explicit	explicit	ADJ
cblr-14237	958	12	decision	decision	NOUN
cblr-14237	958	13	about	about	ADP
cblr-14237	958	14	the	the	DET
cblr-14237	958	15	appropriate	appropriate	ADJ
cblr-14237	958	16	statutory	statutory	ADJ
cblr-14237	958	17	rate	rate	NOUN
cblr-14237	958	18	structure	structure	NOUN
cblr-14237	958	19	.	.	PUNCT
cblr-14237	959	1	b.	b.	PROPN
cblr-14237	959	2	incomplete	incomplete	ADJ
cblr-14237	959	3	expansion	expansion	NOUN
cblr-14237	959	4	or	or	CCONJ
cblr-14237	959	5	repeal	repeal	VERB
cblr-14237	959	6	another	another	DET
cblr-14237	959	7	risk	risk	NOUN
cblr-14237	959	8	of	of	ADP
cblr-14237	959	9	tax	tax	NOUN
cblr-14237	959	10	expenditure	expenditure	NOUN
cblr-14237	959	11	reform	reform	NOUN
cblr-14237	959	12	is	be	AUX
cblr-14237	959	13	that	that	SCONJ
cblr-14237	959	14	,	,	PUNCT
cblr-14237	959	15	if	if	SCONJ
cblr-14237	959	16	the	the	DET
cblr-14237	959	17	legislature	legislature	NOUN
cblr-14237	959	18	’s	’s	PART
cblr-14237	959	19	goal	goal	NOUN
cblr-14237	959	20	is	be	AUX
cblr-14237	959	21	repeal	repeal	NOUN
cblr-14237	959	22	(	(	PUNCT
cblr-14237	959	23	or	or	CCONJ
cblr-14237	959	24	complete	complete	ADJ
cblr-14237	959	25	expansion	expansion	NOUN
cblr-14237	959	26	)	)	PUNCT
cblr-14237	959	27	,	,	PUNCT
cblr-14237	959	28	only	only	ADV
cblr-14237	959	29	partial	partial	ADJ
cblr-14237	959	30	repeal	repeal	NOUN
cblr-14237	959	31	(	(	PUNCT
cblr-14237	959	32	or	or	CCONJ
cblr-14237	959	33	expansion	expansion	NOUN
cblr-14237	959	34	)	)	PUNCT
cblr-14237	959	35	will	will	AUX
cblr-14237	959	36	be	be	AUX
cblr-14237	959	37	achieved	achieve	VERB
cblr-14237	959	38	.	.	PUNCT
cblr-14237	960	1	this	this	DET
cblr-14237	960	2	result	result	NOUN
cblr-14237	960	3	matters	matter	VERB
cblr-14237	960	4	to	to	ADP
cblr-14237	960	5	the	the	DET
cblr-14237	960	6	extent	extent	NOUN
cblr-14237	960	7	that	that	SCONJ
cblr-14237	960	8	rate	rate	NOUN
cblr-14237	960	9	adjustments	adjustment	NOUN
cblr-14237	960	10	are	be	AUX
cblr-14237	960	11	incomplete	incomplete	ADJ
cblr-14237	960	12	or	or	CCONJ
cblr-14237	960	13	misguided	misguided	ADJ
cblr-14237	960	14	in	in	ADP
cblr-14237	960	15	light	light	NOUN
cblr-14237	960	16	of	of	ADP
cblr-14237	960	17	partial	partial	ADJ
cblr-14237	960	18	repeal	repeal	NOUN
cblr-14237	960	19	or	or	CCONJ
cblr-14237	960	20	expansion	expansion	NOUN
cblr-14237	960	21	—	—	PUNCT
cblr-14237	960	22	so	so	CCONJ
cblr-14237	960	23	the	the	DET
cblr-14237	960	24	precise	precise	ADJ
cblr-14237	960	25	stakes	stake	NOUN
cblr-14237	960	26	depend	depend	VERB
cblr-14237	960	27	on	on	ADP
cblr-14237	960	28	how	how	SCONJ
cblr-14237	960	29	the	the	DET
cblr-14237	960	30	rate	rate	NOUN
cblr-14237	960	31	structure	structure	NOUN
cblr-14237	960	32	changes	change	NOUN
cblr-14237	960	33	,	,	PUNCT
cblr-14237	960	34	if	if	SCONJ
cblr-14237	960	35	at	at	ADV
cblr-14237	960	36	all	all	ADV
cblr-14237	960	37	,	,	PUNCT
cblr-14237	960	38	in	in	ADP
cblr-14237	960	39	connection	connection	NOUN
cblr-14237	960	40	with	with	ADP
cblr-14237	960	41	reform	reform	NOUN
cblr-14237	960	42	.	.	PUNCT
cblr-14237	961	1	if	if	SCONJ
cblr-14237	961	2	these	these	DET
cblr-14237	961	3	risks	risk	NOUN
cblr-14237	961	4	are	be	AUX
cblr-14237	961	5	asymmetric	asymmetric	ADJ
cblr-14237	961	6	between	between	ADP
cblr-14237	961	7	repeal	repeal	NOUN
cblr-14237	961	8	and	and	CCONJ
cblr-14237	961	9	base	base	NOUN
cblr-14237	961	10	-	-	PUNCT
cblr-14237	961	11	rate	rate	NOUN
cblr-14237	961	12	transformation	transformation	NOUN
cblr-14237	961	13	,	,	PUNCT
cblr-14237	961	14	then	then	ADV
cblr-14237	961	15	one	one	NUM
cblr-14237	961	16	strategy	strategy	NOUN
cblr-14237	961	17	is	be	AUX
cblr-14237	961	18	superior	superior	ADJ
cblr-14237	961	19	to	to	ADP
cblr-14237	961	20	the	the	DET
cblr-14237	961	21	other	other	ADJ
cblr-14237	961	22	.	.	PUNCT
cblr-14237	962	1	grandfathering	grandfathere	VERB
cblr-14237	962	2	represents	represent	VERB
cblr-14237	962	3	a	a	DET
cblr-14237	962	4	special	special	ADJ
cblr-14237	962	5	case	case	NOUN
cblr-14237	962	6	of	of	ADP
cblr-14237	962	7	incomplete	incomplete	ADJ
cblr-14237	962	8	repeal	repeal	NOUN
cblr-14237	962	9	that	that	PRON
cblr-14237	962	10	favors	favor	VERB
cblr-14237	962	11	radical	radical	ADJ
cblr-14237	962	12	expansion	expansion	NOUN
cblr-14237	962	13	.	.	PUNCT
cblr-14237	963	1	for	for	ADP
cblr-14237	963	2	tax	tax	NOUN
cblr-14237	963	3	expenditure	expenditure	NOUN
cblr-14237	963	4	reform	reform	NOUN
cblr-14237	963	5	,	,	PUNCT
cblr-14237	963	6	grandfathering	grandfathere	VERB
cblr-14237	963	7	involves	involve	VERB
cblr-14237	963	8	granting	grant	VERB
cblr-14237	963	9	pre	pre	NOUN
cblr-14237	963	10	-	-	NOUN
cblr-14237	963	11	reform	reform	ADJ
cblr-14237	963	12	193	193	NUM
cblr-14237	963	13	longstanding	longstanding	ADJ
cblr-14237	963	14	conventional	conventional	ADJ
cblr-14237	963	15	wisdom	wisdom	NOUN
cblr-14237	963	16	is	be	AUX
cblr-14237	963	17	that	that	SCONJ
cblr-14237	963	18	tax	tax	NOUN
cblr-14237	963	19	expenditures	expenditure	NOUN
cblr-14237	963	20	are	be	AUX
cblr-14237	963	21	largely	largely	ADV
cblr-14237	963	22	regressive	regressive	ADJ
cblr-14237	963	23	.	.	PUNCT
cblr-14237	964	1	see	see	VERB
cblr-14237	964	2	surrey	surrey	PROPN
cblr-14237	964	3	,	,	PUNCT
cblr-14237	964	4	supra	supra	PROPN
cblr-14237	964	5	note	note	NOUN
cblr-14237	964	6	1	1	NUM
cblr-14237	964	7	,	,	PUNCT
cblr-14237	964	8	at	at	ADP
cblr-14237	964	9	721–22	721–22	NOUN
cblr-14237	964	10	(	(	PUNCT
cblr-14237	964	11	“	"	PUNCT
cblr-14237	964	12	[	[	X
cblr-14237	964	13	m]ost	m]ost	ADJ
cblr-14237	964	14	tax	tax	NOUN
cblr-14237	964	15	incentives	incentive	NOUN
cblr-14237	964	16	have	have	VERB
cblr-14237	964	17	decidedly	decidedly	ADV
cblr-14237	964	18	adverse	adverse	ADJ
cblr-14237	964	19	effects	effect	NOUN
cblr-14237	964	20	on	on	ADP
cblr-14237	964	21	equity	equity	NOUN
cblr-14237	964	22	.	.	PUNCT
cblr-14237	964	23	”	"	PUNCT
cblr-14237	964	24	)	)	PUNCT
cblr-14237	964	25	.	.	PUNCT
cblr-14237	965	1	682	682	NUM
cblr-14237	965	2	columbia	columbia	PROPN
cblr-14237	965	3	business	business	NOUN
cblr-14237	965	4	law	law	PROPN
cblr-14237	965	5	review	review	NOUN
cblr-14237	965	6	[	[	X
cblr-14237	965	7	vol	vol	NOUN
cblr-14237	965	8	.	.	NOUN
cblr-14237	965	9	2024	2024	NUM
cblr-14237	965	10	recipients	recipient	NOUN
cblr-14237	965	11	all	all	PRON
cblr-14237	965	12	or	or	CCONJ
cblr-14237	965	13	part	part	NOUN
cblr-14237	965	14	of	of	ADP
cblr-14237	965	15	the	the	DET
cblr-14237	965	16	tax	tax	NOUN
cblr-14237	965	17	expenditure	expenditure	NOUN
cblr-14237	965	18	’s	’s	PART
cblr-14237	965	19	value	value	NOUN
cblr-14237	965	20	in	in	ADP
cblr-14237	965	21	the	the	DET
cblr-14237	965	22	postreform	postreform	NOUN
cblr-14237	965	23	period.194	period.194	PROPN
cblr-14237	965	24	if	if	SCONJ
cblr-14237	965	25	grandfathering	grandfathere	VERB
cblr-14237	965	26	is	be	AUX
cblr-14237	965	27	likely	likely	ADJ
cblr-14237	965	28	with	with	ADP
cblr-14237	965	29	respect	respect	NOUN
cblr-14237	965	30	to	to	ADP
cblr-14237	965	31	a	a	DET
cblr-14237	965	32	tax	tax	NOUN
cblr-14237	965	33	expenditure	expenditure	NOUN
cblr-14237	965	34	,	,	PUNCT
cblr-14237	965	35	then	then	ADV
cblr-14237	965	36	base	base	ADJ
cblr-14237	965	37	-	-	PUNCT
cblr-14237	965	38	rate	rate	NOUN
cblr-14237	965	39	transformations	transformation	NOUN
cblr-14237	965	40	—	—	PUNCT
cblr-14237	965	41	which	which	DET
cblr-14237	965	42	grandfather	grandfather	NOUN
cblr-14237	965	43	prior	prior	ADJ
cblr-14237	965	44	claimants	claimant	NOUN
cblr-14237	965	45	while	while	SCONJ
cblr-14237	965	46	eliminating	eliminate	VERB
cblr-14237	965	47	the	the	DET
cblr-14237	965	48	practical	practical	ADJ
cblr-14237	965	49	and	and	CCONJ
cblr-14237	965	50	economic	economic	ADJ
cblr-14237	965	51	effects	effect	NOUN
cblr-14237	965	52	of	of	ADP
cblr-14237	965	53	such	such	ADJ
cblr-14237	965	54	grandfathering	grandfathering	NOUN
cblr-14237	965	55	—	—	PUNCT
cblr-14237	965	56	offer	offer	VERB
cblr-14237	965	57	a	a	DET
cblr-14237	965	58	compelling	compelling	ADJ
cblr-14237	965	59	alternative	alternative	NOUN
cblr-14237	965	60	to	to	ADP
cblr-14237	965	61	conventional	conventional	ADJ
cblr-14237	965	62	repeal	repeal	NOUN
cblr-14237	965	63	or	or	CCONJ
cblr-14237	965	64	restrictive	restrictive	ADJ
cblr-14237	965	65	reform	reform	NOUN
cblr-14237	965	66	.	.	PUNCT
cblr-14237	966	1	c.	c.	PROPN
cblr-14237	966	2	simplicity	simplicity	PROPN
cblr-14237	966	3	although	although	SCONJ
cblr-14237	966	4	conventional	conventional	ADJ
cblr-14237	966	5	repeal	repeal	NOUN
cblr-14237	966	6	removes	remove	VERB
cblr-14237	966	7	a	a	DET
cblr-14237	966	8	statutory	statutory	ADJ
cblr-14237	966	9	provision	provision	NOUN
cblr-14237	966	10	while	while	SCONJ
cblr-14237	966	11	base	base	ADJ
cblr-14237	966	12	-	-	PUNCT
cblr-14237	966	13	rate	rate	NOUN
cblr-14237	966	14	transformations	transformation	NOUN
cblr-14237	966	15	expand	expand	VERB
cblr-14237	966	16	the	the	DET
cblr-14237	966	17	provision	provision	NOUN
cblr-14237	966	18	to	to	ADP
cblr-14237	966	19	all	all	DET
cblr-14237	966	20	taxpayers	taxpayer	NOUN
cblr-14237	966	21	,	,	PUNCT
cblr-14237	966	22	repeal	repeal	NOUN
cblr-14237	966	23	is	be	AUX
cblr-14237	966	24	not	not	PART
cblr-14237	966	25	clearly	clearly	ADV
cblr-14237	966	26	simpler	simple	ADJ
cblr-14237	966	27	than	than	ADP
cblr-14237	966	28	a	a	DET
cblr-14237	966	29	base	base	NOUN
cblr-14237	966	30	-	-	PUNCT
cblr-14237	966	31	rate	rate	NOUN
cblr-14237	966	32	transformation	transformation	NOUN
cblr-14237	966	33	.	.	PUNCT
cblr-14237	967	1	because	because	SCONJ
cblr-14237	967	2	the	the	DET
cblr-14237	967	3	computational	computational	ADJ
cblr-14237	967	4	aspects	aspect	NOUN
cblr-14237	967	5	of	of	ADP
cblr-14237	967	6	tax	tax	NOUN
cblr-14237	967	7	filings	filing	NOUN
cblr-14237	967	8	are	be	AUX
cblr-14237	967	9	mostly	mostly	ADV
cblr-14237	967	10	computerized	computerize	VERB
cblr-14237	967	11	(	(	PUNCT
cblr-14237	967	12	and	and	CCONJ
cblr-14237	967	13	if	if	SCONJ
cblr-14237	967	14	not	not	PART
cblr-14237	967	15	computerized	computerize	VERB
cblr-14237	967	16	,	,	PUNCT
cblr-14237	967	17	then	then	ADV
cblr-14237	967	18	form	form	NOUN
cblr-14237	967	19	-	-	PUNCT
cblr-14237	967	20	driven	drive	VERB
cblr-14237	967	21	)	)	PUNCT
cblr-14237	967	22	,	,	PUNCT
cblr-14237	967	23	any	any	DET
cblr-14237	967	24	baroque	baroque	NOUN
cblr-14237	967	25	math	math	NOUN
cblr-14237	967	26	effectively	effectively	ADV
cblr-14237	967	27	can	can	AUX
cblr-14237	967	28	be	be	AUX
cblr-14237	967	29	hidden	hide	VERB
cblr-14237	967	30	from	from	ADP
cblr-14237	967	31	taxpayers	taxpayer	NOUN
cblr-14237	967	32	.	.	PUNCT
cblr-14237	968	1	base	base	NOUN
cblr-14237	968	2	-	-	PUNCT
cblr-14237	968	3	rate	rate	NOUN
cblr-14237	968	4	transformations	transformation	NOUN
cblr-14237	968	5	,	,	PUNCT
cblr-14237	968	6	to	to	ADP
cblr-14237	968	7	the	the	DET
cblr-14237	968	8	extent	extent	NOUN
cblr-14237	968	9	statutory	statutory	ADJ
cblr-14237	968	10	language	language	NOUN
cblr-14237	968	11	remains	remain	VERB
cblr-14237	968	12	in	in	ADP
cblr-14237	968	13	the	the	DET
cblr-14237	968	14	code	code	NOUN
cblr-14237	968	15	,	,	PUNCT
cblr-14237	968	16	risk	risk	VERB
cblr-14237	968	17	adverse	adverse	ADJ
cblr-14237	968	18	interactions	interaction	NOUN
cblr-14237	968	19	with	with	ADP
cblr-14237	968	20	other	other	ADJ
cblr-14237	968	21	aspects	aspect	NOUN
cblr-14237	968	22	of	of	ADP
cblr-14237	968	23	income	income	NOUN
cblr-14237	968	24	tax	tax	NOUN
cblr-14237	968	25	law	law	NOUN
cblr-14237	968	26	.	.	PUNCT
cblr-14237	969	1	proper	proper	ADJ
cblr-14237	969	2	drafting	drafting	NOUN
cblr-14237	969	3	can	can	AUX
cblr-14237	969	4	avoid	avoid	VERB
cblr-14237	969	5	these	these	DET
cblr-14237	969	6	interactions	interaction	NOUN
cblr-14237	969	7	,	,	PUNCT
cblr-14237	969	8	but	but	CCONJ
cblr-14237	969	9	the	the	DET
cblr-14237	969	10	risk	risk	NOUN
cblr-14237	969	11	for	for	ADP
cblr-14237	969	12	mistakes	mistake	NOUN
cblr-14237	969	13	still	still	ADV
cblr-14237	969	14	exists.195	exists.195	AUX
cblr-14237	969	15	d.	d.	PROPN
cblr-14237	969	16	political	political	ADJ
cblr-14237	969	17	economy	economy	NOUN
cblr-14237	969	18	the	the	DET
cblr-14237	969	19	political	political	ADJ
cblr-14237	969	20	economy	economy	NOUN
cblr-14237	969	21	of	of	ADP
cblr-14237	969	22	repeal	repeal	NOUN
cblr-14237	969	23	or	or	CCONJ
cblr-14237	969	24	restrictive	restrictive	ADJ
cblr-14237	969	25	reform	reform	NOUN
cblr-14237	969	26	for	for	ADP
cblr-14237	969	27	tax	tax	NOUN
cblr-14237	969	28	expenditures	expenditure	NOUN
cblr-14237	969	29	is	be	AUX
cblr-14237	969	30	potentially	potentially	ADV
cblr-14237	969	31	toxic.196	toxic.196	ADJ
cblr-14237	969	32	avoiding	avoid	VERB
cblr-14237	969	33	this	this	DET
cblr-14237	969	34	toxicity	toxicity	NOUN
cblr-14237	969	35	,	,	PUNCT
cblr-14237	969	36	194	194	NUM
cblr-14237	969	37	for	for	ADP
cblr-14237	969	38	example	example	NOUN
cblr-14237	969	39	,	,	PUNCT
cblr-14237	969	40	the	the	DET
cblr-14237	969	41	tcja	tcja	ADJ
cblr-14237	969	42	reforms	reform	NOUN
cblr-14237	969	43	for	for	ADP
cblr-14237	969	44	the	the	DET
cblr-14237	969	45	home	home	NOUN
cblr-14237	969	46	mortgage	mortgage	NOUN
cblr-14237	969	47	interest	interest	NOUN
cblr-14237	969	48	deduction	deduction	NOUN
cblr-14237	969	49	partially	partially	ADV
cblr-14237	969	50	grandfathered	grandfathere	VERB
cblr-14237	969	51	existing	exist	VERB
cblr-14237	969	52	home	home	NOUN
cblr-14237	969	53	loans	loan	NOUN
cblr-14237	969	54	.	.	PUNCT
cblr-14237	970	1	see	see	VERB
cblr-14237	970	2	i.r.c	i.r.c	NOUN
cblr-14237	970	3	.	.	PUNCT
cblr-14237	971	1	§	§	PROPN
cblr-14237	971	2	163(h)(3)(f)(iii	163(h)(3)(f)(iii	PROPN
cblr-14237	971	3	)	)	PUNCT
cblr-14237	971	4	(	(	PUNCT
cblr-14237	971	5	grandfathering	grandfathere	VERB
cblr-14237	971	6	debt	debt	NOUN
cblr-14237	971	7	incurred	incur	VERB
cblr-14237	971	8	before	before	ADP
cblr-14237	971	9	december	december	PROPN
cblr-14237	971	10	15	15	NUM
cblr-14237	971	11	,	,	PUNCT
cblr-14237	971	12	2017	2017	NUM
cblr-14237	971	13	,	,	PUNCT
cblr-14237	971	14	including	include	VERB
cblr-14237	971	15	debt	debt	NOUN
cblr-14237	971	16	refinanced	refinance	VERB
cblr-14237	971	17	after	after	ADP
cblr-14237	971	18	that	that	DET
cblr-14237	971	19	date	date	NOUN
cblr-14237	971	20	)	)	PUNCT
cblr-14237	971	21	.	.	PUNCT
cblr-14237	972	1	195	195	NUM
cblr-14237	972	2	see	see	VERB
cblr-14237	972	3	sloan	sloan	PROPN
cblr-14237	972	4	g.	g.	PROPN
cblr-14237	972	5	speck	speck	PROPN
cblr-14237	972	6	,	,	PUNCT
cblr-14237	972	7	structural	structural	ADJ
cblr-14237	972	8	tax	tax	NOUN
cblr-14237	972	9	reform	reform	NOUN
cblr-14237	972	10	and	and	CCONJ
cblr-14237	972	11	the	the	DET
cblr-14237	972	12	next	next	ADJ
cblr-14237	972	13	reit	reit	PROPN
cblr-14237	972	14	revolution	revolution	PROPN
cblr-14237	972	15	,	,	PUNCT
cblr-14237	972	16	27	27	NUM
cblr-14237	972	17	u.	u.	NOUN
cblr-14237	972	18	pa	pa	PROPN
cblr-14237	972	19	.	.	PUNCT
cblr-14237	973	1	j.	j.	PROPN
cblr-14237	973	2	bus	bus	PROPN
cblr-14237	973	3	.	.	PUNCT
cblr-14237	974	1	l.	l.	PROPN
cblr-14237	974	2	(	(	PUNCT
cblr-14237	974	3	forthcoming	forthcoming	ADJ
cblr-14237	974	4	2025	2025	NUM
cblr-14237	974	5	)	)	PUNCT
cblr-14237	974	6	,	,	PUNCT
cblr-14237	974	7	u.	u.	PROPN
cblr-14237	974	8	colo	colo	PROPN
cblr-14237	974	9	.	.	PUNCT
cblr-14237	975	1	l.	l.	PROPN
cblr-14237	975	2	legal	legal	ADJ
cblr-14237	975	3	stud	stud	NOUN
cblr-14237	975	4	.	.	PUNCT
cblr-14237	976	1	rsch	rsch	NOUN
cblr-14237	976	2	.	.	PUNCT
cblr-14237	977	1	paper	paper	NOUN
cblr-14237	977	2	no	no	INTJ
cblr-14237	977	3	.	.	PROPN
cblr-14237	978	1	25	25	NUM
cblr-14237	978	2	-	-	SYM
cblr-14237	978	3	2	2	NUM
cblr-14237	978	4	(	(	PUNCT
cblr-14237	978	5	describing	describe	VERB
cblr-14237	978	6	various	various	ADJ
cblr-14237	978	7	risks	risk	NOUN
cblr-14237	978	8	of	of	ADP
cblr-14237	978	9	legislative	legislative	ADJ
cblr-14237	978	10	noncoordination	noncoordination	NOUN
cblr-14237	978	11	in	in	ADP
cblr-14237	978	12	tax	tax	NOUN
cblr-14237	978	13	law	law	NOUN
cblr-14237	978	14	)	)	PUNCT
cblr-14237	978	15	,	,	PUNCT
cblr-14237	978	16	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=5100851	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=5100851	PROPN
cblr-14237	979	1	[	[	X
cblr-14237	979	2	https://perma.cc/9xxj-cmcv	https://perma.cc/9xxj-cmcv	PROPN
cblr-14237	979	3	]	]	X
cblr-14237	979	4	.	.	PUNCT
cblr-14237	980	1	196	196	NUM
cblr-14237	980	2	see	see	VERB
cblr-14237	980	3	lawrence	lawrence	PROPN
cblr-14237	980	4	zelenak	zelenak	PROPN
cblr-14237	980	5	,	,	PUNCT
cblr-14237	980	6	the	the	DET
cblr-14237	980	7	theory	theory	NOUN
cblr-14237	980	8	and	and	CCONJ
cblr-14237	980	9	practice	practice	NOUN
cblr-14237	980	10	of	of	ADP
cblr-14237	980	11	tax	tax	NOUN
cblr-14237	980	12	reform	reform	NOUN
cblr-14237	980	13	,	,	PUNCT
cblr-14237	980	14	105	105	NUM
cblr-14237	980	15	mich	mich	X
cblr-14237	980	16	.	.	PUNCT
cblr-14237	981	1	l.	l.	PROPN
cblr-14237	981	2	rev	rev	PROPN
cblr-14237	981	3	.	.	PROPN
cblr-14237	981	4	1133	1133	NUM
cblr-14237	981	5	,	,	PUNCT
cblr-14237	981	6	1145–47	1145–47	NUM
cblr-14237	981	7	(	(	PUNCT
cblr-14237	981	8	2007	2007	NUM
cblr-14237	981	9	)	)	PUNCT
cblr-14237	981	10	(	(	PUNCT
cblr-14237	981	11	noting	note	VERB
cblr-14237	981	12	the	the	DET
cblr-14237	981	13	political	political	ADJ
cblr-14237	981	14	impediments	impediment	NOUN
cblr-14237	981	15	to	to	ADP
cblr-14237	981	16	reform	reform	NOUN
cblr-14237	981	17	of	of	ADP
cblr-14237	981	18	the	the	DET
cblr-14237	981	19	home	home	NOUN
cblr-14237	981	20	mortgage	mortgage	NOUN
cblr-14237	981	21	interest	interest	NOUN
cblr-14237	981	22	deduction	deduction	NOUN
cblr-14237	981	23	and	and	CCONJ
cblr-14237	981	24	tax	tax	NOUN
cblr-14237	981	25	benefits	benefit	NOUN
cblr-14237	981	26	for	for	ADP
cblr-14237	981	27	health	health	NOUN
cblr-14237	981	28	insurance	insurance	NOUN
cblr-14237	981	29	)	)	PUNCT
cblr-14237	981	30	.	.	PUNCT
cblr-14237	982	1	although	although	SCONJ
cblr-14237	982	2	both	both	PRON
cblr-14237	982	3	of	of	ADP
cblr-14237	982	4	these	these	DET
cblr-14237	982	5	topics	topic	NOUN
cblr-14237	982	6	were	be	AUX
cblr-14237	982	7	addressed	address	VERB
cblr-14237	982	8	by	by	ADP
cblr-14237	982	9	congress	congress	PROPN
cblr-14237	982	10	no	no	INTJ
cblr-14237	982	11	.	.	NOUN
cblr-14237	982	12	2	2	NUM
cblr-14237	982	13	]	]	PUNCT
cblr-14237	982	14	transforming	transform	VERB
cblr-14237	982	15	tax	tax	NOUN
cblr-14237	982	16	expenditures	expenditure	NOUN
cblr-14237	982	17	683	683	NUM
cblr-14237	982	18	which	which	PRON
cblr-14237	982	19	may	may	AUX
cblr-14237	982	20	exist	exist	VERB
cblr-14237	982	21	because	because	SCONJ
cblr-14237	982	22	certain	certain	ADJ
cblr-14237	982	23	broadly	broadly	ADV
cblr-14237	982	24	applicable	applicable	ADJ
cblr-14237	982	25	tax	tax	NOUN
cblr-14237	982	26	expenditures	expenditure	NOUN
cblr-14237	982	27	are	be	AUX
cblr-14237	982	28	particularly	particularly	ADV
cblr-14237	982	29	salient	salient	ADJ
cblr-14237	982	30	to	to	ADP
cblr-14237	982	31	taxpayers	taxpayer	NOUN
cblr-14237	982	32	or	or	CCONJ
cblr-14237	982	33	legislators,197	legislators,197	PROPN
cblr-14237	982	34	is	be	AUX
cblr-14237	982	35	a	a	DET
cblr-14237	982	36	principal	principal	ADJ
cblr-14237	982	37	motivator	motivator	NOUN
cblr-14237	982	38	behind	behind	ADP
cblr-14237	982	39	base	base	NOUN
cblr-14237	982	40	-	-	PUNCT
cblr-14237	982	41	rate	rate	NOUN
cblr-14237	982	42	transformations	transformation	NOUN
cblr-14237	982	43	.	.	PUNCT
cblr-14237	983	1	base	base	NOUN
cblr-14237	983	2	-	-	PUNCT
cblr-14237	983	3	rate	rate	NOUN
cblr-14237	983	4	transformations	transformation	NOUN
cblr-14237	983	5	also	also	ADV
cblr-14237	983	6	may	may	AUX
cblr-14237	983	7	ease	ease	VERB
cblr-14237	983	8	political	political	ADJ
cblr-14237	983	9	economy	economy	NOUN
cblr-14237	983	10	considerations	consideration	NOUN
cblr-14237	983	11	involving	involve	VERB
cblr-14237	983	12	special	special	ADJ
cblr-14237	983	13	interests	interest	NOUN
cblr-14237	983	14	and	and	CCONJ
cblr-14237	983	15	popular	popular	ADJ
cblr-14237	983	16	understandings	understanding	NOUN
cblr-14237	983	17	of	of	ADP
cblr-14237	983	18	tax	tax	NOUN
cblr-14237	983	19	benefits	benefit	NOUN
cblr-14237	983	20	.	.	PUNCT
cblr-14237	984	1	the	the	DET
cblr-14237	984	2	idea	idea	NOUN
cblr-14237	984	3	that	that	SCONJ
cblr-14237	984	4	one	one	NUM
cblr-14237	984	5	reform	reform	NOUN
cblr-14237	984	6	strategy	strategy	NOUN
cblr-14237	984	7	faces	face	VERB
cblr-14237	984	8	less	less	ADJ
cblr-14237	984	9	legislative	legislative	ADJ
cblr-14237	984	10	resistance	resistance	NOUN
cblr-14237	984	11	is	be	AUX
cblr-14237	984	12	a	a	DET
cblr-14237	984	13	core	core	NOUN
cblr-14237	984	14	intuition	intuition	NOUN
cblr-14237	984	15	behind	behind	ADP
cblr-14237	984	16	lawmakers	lawmaker	NOUN
cblr-14237	984	17	’	’	PART
cblr-14237	984	18	reasons	reason	NOUN
cblr-14237	984	19	to	to	PART
cblr-14237	984	20	prefer	prefer	VERB
cblr-14237	984	21	tax	tax	NOUN
cblr-14237	984	22	expenditures	expenditure	NOUN
cblr-14237	984	23	in	in	ADP
cblr-14237	984	24	the	the	DET
cblr-14237	984	25	first	first	ADJ
cblr-14237	984	26	place	place	NOUN
cblr-14237	984	27	.	.	PUNCT
cblr-14237	985	1	one	one	NUM
cblr-14237	985	2	countervailing	countervail	VERB
cblr-14237	985	3	factor	factor	NOUN
cblr-14237	985	4	is	be	AUX
cblr-14237	985	5	that	that	SCONJ
cblr-14237	985	6	rate	rate	NOUN
cblr-14237	985	7	adjustments	adjustment	NOUN
cblr-14237	985	8	may	may	AUX
cblr-14237	985	9	have	have	VERB
cblr-14237	985	10	more	more	ADJ
cblr-14237	985	11	salience	salience	NOUN
cblr-14237	985	12	to	to	ADP
cblr-14237	985	13	taxpayers	taxpayer	NOUN
cblr-14237	985	14	or	or	CCONJ
cblr-14237	985	15	legislators	legislator	NOUN
cblr-14237	985	16	than	than	ADP
cblr-14237	985	17	changes	change	NOUN
cblr-14237	985	18	to	to	ADP
cblr-14237	985	19	the	the	DET
cblr-14237	985	20	base.198	base.198	NOUN
cblr-14237	985	21	that	that	PRON
cblr-14237	985	22	is	be	AUX
cblr-14237	985	23	,	,	PUNCT
cblr-14237	985	24	taxpayers	taxpayer	NOUN
cblr-14237	985	25	or	or	CCONJ
cblr-14237	985	26	legislators	legislator	NOUN
cblr-14237	985	27	may	may	AUX
cblr-14237	985	28	prefer	prefer	VERB
cblr-14237	985	29	to	to	PART
cblr-14237	985	30	avoid	avoid	VERB
cblr-14237	985	31	rate	rate	NOUN
cblr-14237	985	32	increases	increase	NOUN
cblr-14237	985	33	and	and	CCONJ
cblr-14237	985	34	seek	seek	VERB
cblr-14237	985	35	rate	rate	NOUN
cblr-14237	985	36	cuts	cut	NOUN
cblr-14237	985	37	,	,	PUNCT
cblr-14237	985	38	even	even	ADV
cblr-14237	985	39	if	if	SCONJ
cblr-14237	985	40	the	the	DET
cblr-14237	985	41	effects	effect	NOUN
cblr-14237	985	42	of	of	ADP
cblr-14237	985	43	both	both	DET
cblr-14237	985	44	policies	policy	NOUN
cblr-14237	985	45	are	be	AUX
cblr-14237	985	46	the	the	DET
cblr-14237	985	47	same	same	ADJ
cblr-14237	985	48	because	because	SCONJ
cblr-14237	985	49	of	of	ADP
cblr-14237	985	50	the	the	DET
cblr-14237	985	51	equivalency	equivalency	NOUN
cblr-14237	985	52	between	between	ADP
cblr-14237	985	53	repeal	repeal	NOUN
cblr-14237	985	54	and	and	CCONJ
cblr-14237	985	55	base	base	ADJ
cblr-14237	985	56	-	-	PUNCT
cblr-14237	985	57	rate	rate	NOUN
cblr-14237	985	58	rate	rate	NOUN
cblr-14237	985	59	transformations	transformation	NOUN
cblr-14237	985	60	.	.	PUNCT
cblr-14237	986	1	if	if	SCONJ
cblr-14237	986	2	so	so	ADV
cblr-14237	986	3	,	,	PUNCT
cblr-14237	986	4	the	the	DET
cblr-14237	986	5	potential	potential	NOUN
cblr-14237	986	6	for	for	ADP
cblr-14237	986	7	revenue	revenue	NOUN
cblr-14237	986	8	loss	loss	NOUN
cblr-14237	986	9	from	from	ADP
cblr-14237	986	10	base	base	ADJ
cblr-14237	986	11	-	-	PUNCT
cblr-14237	986	12	rate	rate	NOUN
cblr-14237	986	13	transformations	transformation	NOUN
cblr-14237	986	14	is	be	AUX
cblr-14237	986	15	significant	significant	ADJ
cblr-14237	986	16	and	and	CCONJ
cblr-14237	986	17	perhaps	perhaps	ADV
cblr-14237	986	18	weighs	weigh	VERB
cblr-14237	986	19	against	against	ADP
cblr-14237	986	20	the	the	DET
cblr-14237	986	21	strategy	strategy	NOUN
cblr-14237	986	22	—	—	PUNCT
cblr-14237	986	23	and	and	CCONJ
cblr-14237	986	24	the	the	DET
cblr-14237	986	25	analysis	analysis	NOUN
cblr-14237	986	26	for	for	ADP
cblr-14237	986	27	incomplete	incomplete	ADJ
cblr-14237	986	28	rate	rate	NOUN
cblr-14237	986	29	adjustments	adjustment	NOUN
cblr-14237	986	30	would	would	AUX
cblr-14237	986	31	apply	apply	VERB
cblr-14237	986	32	.	.	PUNCT
cblr-14237	987	1	subsequently	subsequently	ADV
cblr-14237	987	2	,	,	PUNCT
cblr-14237	987	3	the	the	DET
cblr-14237	987	4	resulting	result	VERB
cblr-14237	987	5	reforms	reform	NOUN
cblr-14237	987	6	did	do	AUX
cblr-14237	987	7	not	not	PART
cblr-14237	987	8	meet	meet	VERB
cblr-14237	987	9	the	the	DET
cblr-14237	987	10	scope	scope	NOUN
cblr-14237	987	11	proposed	propose	VERB
cblr-14237	987	12	by	by	ADP
cblr-14237	987	13	the	the	DET
cblr-14237	987	14	president	president	NOUN
cblr-14237	987	15	’s	’s	PART
cblr-14237	987	16	advisory	advisory	ADJ
cblr-14237	987	17	panel	panel	NOUN
cblr-14237	987	18	on	on	ADP
cblr-14237	987	19	federal	federal	ADJ
cblr-14237	987	20	tax	tax	NOUN
cblr-14237	987	21	reform	reform	NOUN
cblr-14237	987	22	in	in	ADP
cblr-14237	987	23	2005	2005	NUM
cblr-14237	987	24	.	.	PUNCT
cblr-14237	988	1	see	see	VERB
cblr-14237	988	2	tax	tax	NOUN
cblr-14237	988	3	cuts	cut	NOUN
cblr-14237	988	4	and	and	CCONJ
cblr-14237	988	5	jobs	job	NOUN
cblr-14237	988	6	act	act	PROPN
cblr-14237	988	7	,	,	PUNCT
cblr-14237	988	8	pub	pub	NOUN
cblr-14237	988	9	.	.	PUNCT
cblr-14237	989	1	l.	l.	PROPN
cblr-14237	989	2	no	no	INTJ
cblr-14237	989	3	.	.	PROPN
cblr-14237	990	1	115	115	NUM
cblr-14237	990	2	-	-	SYM
cblr-14237	990	3	97	97	NUM
cblr-14237	990	4	,	,	PUNCT
cblr-14237	990	5	§	§	PROPN
cblr-14237	990	6	11043	11043	NUM
cblr-14237	990	7	,	,	PUNCT
cblr-14237	990	8	131	131	NUM
cblr-14237	990	9	stat	stat	NOUN
cblr-14237	990	10	.	.	PUNCT
cblr-14237	991	1	2054	2054	NUM
cblr-14237	991	2	,	,	PUNCT
cblr-14237	991	3	2086–87	2086–87	NUM
cblr-14237	991	4	(	(	PUNCT
cblr-14237	991	5	2017	2017	NUM
cblr-14237	991	6	)	)	PUNCT
cblr-14237	991	7	(	(	PUNCT
cblr-14237	991	8	limiting	limit	VERB
cblr-14237	991	9	prospectively	prospectively	ADV
cblr-14237	991	10	the	the	DET
cblr-14237	991	11	principal	principal	ADJ
cblr-14237	991	12	amount	amount	NOUN
cblr-14237	991	13	of	of	ADP
cblr-14237	991	14	a	a	DET
cblr-14237	991	15	home	home	NOUN
cblr-14237	991	16	mortgage	mortgage	NOUN
cblr-14237	991	17	that	that	PRON
cblr-14237	991	18	can	can	AUX
cblr-14237	991	19	yield	yield	VERB
cblr-14237	991	20	deductible	deductible	ADJ
cblr-14237	991	21	interest	interest	NOUN
cblr-14237	991	22	)	)	PUNCT
cblr-14237	991	23	;	;	PUNCT
cblr-14237	991	24	patient	patient	ADJ
cblr-14237	991	25	protection	protection	NOUN
cblr-14237	991	26	and	and	CCONJ
cblr-14237	991	27	affordable	affordable	ADJ
cblr-14237	991	28	care	care	PROPN
cblr-14237	991	29	act	act	PROPN
cblr-14237	991	30	,	,	PUNCT
cblr-14237	991	31	pub	pub	NOUN
cblr-14237	991	32	.	.	PUNCT
cblr-14237	992	1	l.	l.	PROPN
cblr-14237	992	2	no	no	INTJ
cblr-14237	992	3	.	.	NOUN
cblr-14237	993	1	111	111	NUM
cblr-14237	993	2	-	-	SYM
cblr-14237	993	3	148	148	NUM
cblr-14237	993	4	,	,	PUNCT
cblr-14237	993	5	§	§	PROPN
cblr-14237	993	6	9001	9001	NUM
cblr-14237	993	7	,	,	PUNCT
cblr-14237	993	8	124	124	NUM
cblr-14237	993	9	stat	stat	NOUN
cblr-14237	993	10	.	.	PUNCT
cblr-14237	994	1	119	119	NUM
cblr-14237	994	2	,	,	PUNCT
cblr-14237	994	3	847–48	847–48	NUM
cblr-14237	994	4	(	(	PUNCT
cblr-14237	994	5	2010	2010	NUM
cblr-14237	994	6	)	)	PUNCT
cblr-14237	994	7	(	(	PUNCT
cblr-14237	994	8	imposing	impose	VERB
cblr-14237	994	9	a	a	DET
cblr-14237	994	10	prospective	prospective	ADJ
cblr-14237	994	11	“	"	PUNCT
cblr-14237	994	12	cadillac	cadillac	NOUN
cblr-14237	994	13	”	"	PUNCT
cblr-14237	994	14	tax	tax	NOUN
cblr-14237	994	15	,	,	PUNCT
cblr-14237	994	16	repealed	repeal	VERB
cblr-14237	994	17	in	in	ADP
cblr-14237	994	18	2019	2019	NUM
cblr-14237	994	19	without	without	ADP
cblr-14237	994	20	ever	ever	ADV
cblr-14237	994	21	taking	take	VERB
cblr-14237	994	22	effect	effect	NOUN
cblr-14237	994	23	,	,	PUNCT
cblr-14237	994	24	on	on	ADP
cblr-14237	994	25	certain	certain	ADJ
cblr-14237	994	26	highcost	highcost	NOUN
cblr-14237	994	27	employer	employer	NOUN
cblr-14237	994	28	-	-	PUNCT
cblr-14237	994	29	sponsored	sponsor	VERB
cblr-14237	994	30	health	health	NOUN
cblr-14237	994	31	coverage	coverage	NOUN
cblr-14237	994	32	)	)	PUNCT
cblr-14237	994	33	.	.	PUNCT
cblr-14237	995	1	197	197	NUM
cblr-14237	995	2	see	see	VERB
cblr-14237	995	3	gamage	gamage	NOUN
cblr-14237	995	4	&	&	CCONJ
cblr-14237	995	5	shanske	shanske	PROPN
cblr-14237	995	6	,	,	PUNCT
cblr-14237	995	7	supra	supra	PROPN
cblr-14237	995	8	note	note	PROPN
cblr-14237	995	9	172	172	NUM
cblr-14237	995	10	,	,	PUNCT
cblr-14237	995	11	at	at	ADP
cblr-14237	995	12	51–53	51–53	NUM
cblr-14237	995	13	(	(	PUNCT
cblr-14237	995	14	discussing	discuss	VERB
cblr-14237	995	15	market	market	NOUN
cblr-14237	995	16	and	and	CCONJ
cblr-14237	995	17	political	political	ADJ
cblr-14237	995	18	salience	salience	NOUN
cblr-14237	995	19	in	in	ADP
cblr-14237	995	20	the	the	DET
cblr-14237	995	21	context	context	NOUN
cblr-14237	995	22	of	of	ADP
cblr-14237	995	23	tax	tax	NOUN
cblr-14237	995	24	expenditures	expenditure	NOUN
cblr-14237	995	25	)	)	PUNCT
cblr-14237	995	26	.	.	PUNCT
cblr-14237	996	1	taxpayers	taxpayer	NOUN
cblr-14237	996	2	’	’	PART
cblr-14237	996	3	experience	experience	NOUN
cblr-14237	996	4	and	and	CCONJ
cblr-14237	996	5	interaction	interaction	NOUN
cblr-14237	996	6	with	with	ADP
cblr-14237	996	7	various	various	ADJ
cblr-14237	996	8	taxes	taxis	NOUN
cblr-14237	996	9	and	and	CCONJ
cblr-14237	996	10	tax	tax	NOUN
cblr-14237	996	11	benefits	benefit	NOUN
cblr-14237	996	12	may	may	AUX
cblr-14237	996	13	make	make	VERB
cblr-14237	996	14	those	those	DET
cblr-14237	996	15	benefits	benefit	NOUN
cblr-14237	996	16	more	more	ADV
cblr-14237	996	17	or	or	CCONJ
cblr-14237	996	18	less	less	ADJ
cblr-14237	996	19	salient	salient	NOUN
cblr-14237	996	20	.	.	PUNCT
cblr-14237	997	1	see	see	VERB
cblr-14237	997	2	andrew	andrew	PROPN
cblr-14237	997	3	t.	t.	PROPN
cblr-14237	997	4	hayashi	hayashi	PROPN
cblr-14237	997	5	,	,	PUNCT
cblr-14237	997	6	the	the	DET
cblr-14237	997	7	legal	legal	ADJ
cblr-14237	997	8	salience	salience	NOUN
cblr-14237	997	9	of	of	ADP
cblr-14237	997	10	taxation	taxation	NOUN
cblr-14237	997	11	,	,	PUNCT
cblr-14237	997	12	81	81	NUM
cblr-14237	997	13	u.	u.	NOUN
cblr-14237	997	14	chi	chi	PROPN
cblr-14237	997	15	.	.	PUNCT
cblr-14237	998	1	l.	l.	PROPN
cblr-14237	998	2	rev	rev	PROPN
cblr-14237	998	3	.	.	PROPN
cblr-14237	998	4	1443	1443	NUM
cblr-14237	998	5	,	,	PUNCT
cblr-14237	998	6	1458–61	1458–61	NUM
cblr-14237	998	7	(	(	PUNCT
cblr-14237	998	8	2014	2014	NUM
cblr-14237	998	9	)	)	PUNCT
cblr-14237	998	10	(	(	PUNCT
cblr-14237	998	11	discussing	discuss	VERB
cblr-14237	998	12	endogenous	endogenous	ADJ
cblr-14237	998	13	and	and	CCONJ
cblr-14237	998	14	exogenous	exogenous	ADJ
cblr-14237	998	15	sources	source	NOUN
cblr-14237	998	16	of	of	ADP
cblr-14237	998	17	heterogeneity	heterogeneity	NOUN
cblr-14237	998	18	among	among	ADP
cblr-14237	998	19	taxpayers	taxpayer	NOUN
cblr-14237	998	20	)	)	PUNCT
cblr-14237	998	21	.	.	PUNCT
cblr-14237	999	1	198	198	NUM
cblr-14237	999	2	see	see	VERB
cblr-14237	999	3	gamage	gamage	NOUN
cblr-14237	999	4	&	&	CCONJ
cblr-14237	999	5	shanske	shanske	PROPN
cblr-14237	999	6	,	,	PUNCT
cblr-14237	999	7	supra	supra	PROPN
cblr-14237	999	8	note	note	PROPN
cblr-14237	999	9	172	172	NUM
cblr-14237	999	10	,	,	PUNCT
cblr-14237	999	11	at	at	ADP
cblr-14237	999	12	32–33	32–33	NUM
cblr-14237	999	13	&	&	CCONJ
cblr-14237	999	14	n.58	n.58	PROPN
cblr-14237	999	15	(	(	PUNCT
cblr-14237	999	16	discussing	discuss	VERB
cblr-14237	999	17	the	the	DET
cblr-14237	999	18	salience	salience	NOUN
cblr-14237	999	19	of	of	ADP
cblr-14237	999	20	average	average	ADJ
cblr-14237	999	21	and	and	CCONJ
cblr-14237	999	22	marginal	marginal	ADJ
cblr-14237	999	23	tax	tax	NOUN
cblr-14237	999	24	rates	rate	NOUN
cblr-14237	999	25	)	)	PUNCT
cblr-14237	999	26	;	;	PUNCT
cblr-14237	999	27	jacob	jacob	PROPN
cblr-14237	999	28	goldin	goldin	PROPN
cblr-14237	999	29	&	&	CCONJ
cblr-14237	999	30	yair	yair	PROPN
cblr-14237	999	31	listokin	listokin	PROPN
cblr-14237	999	32	,	,	PUNCT
cblr-14237	999	33	tax	tax	NOUN
cblr-14237	999	34	expenditure	expenditure	NOUN
cblr-14237	999	35	salience	salience	NOUN
cblr-14237	999	36	,	,	PUNCT
cblr-14237	999	37	16	16	NUM
cblr-14237	999	38	am	am	NOUN
cblr-14237	999	39	.	.	PUNCT
cblr-14237	999	40	l.	l.	PROPN
cblr-14237	999	41	&	&	CCONJ
cblr-14237	999	42	econ	econ	PROPN
cblr-14237	999	43	.	.	PUNCT
cblr-14237	999	44	rev	rev	PROPN
cblr-14237	999	45	.	.	PROPN
cblr-14237	999	46	144	144	NUM
cblr-14237	999	47	,	,	PUNCT
cblr-14237	999	48	148	148	NUM
cblr-14237	999	49	(	(	PUNCT
cblr-14237	999	50	2013	2013	NUM
cblr-14237	999	51	)	)	PUNCT
cblr-14237	999	52	(	(	PUNCT
cblr-14237	999	53	finding	find	VERB
cblr-14237	999	54	that	that	SCONJ
cblr-14237	999	55	taxpayers	taxpayer	NOUN
cblr-14237	999	56	systematically	systematically	ADV
cblr-14237	999	57	underestimate	underestimate	VERB
cblr-14237	999	58	the	the	DET
cblr-14237	999	59	subsidy	subsidy	NOUN
cblr-14237	999	60	rate	rate	NOUN
cblr-14237	999	61	associated	associate	VERB
cblr-14237	999	62	with	with	ADP
cblr-14237	999	63	two	two	NUM
cblr-14237	999	64	base	base	NOUN
cblr-14237	999	65	-	-	PUNCT
cblr-14237	999	66	adjusting	adjust	VERB
cblr-14237	999	67	tax	tax	NOUN
cblr-14237	999	68	expenditures	expenditure	NOUN
cblr-14237	999	69	,	,	PUNCT
cblr-14237	999	70	the	the	DET
cblr-14237	999	71	charitable	charitable	ADJ
cblr-14237	999	72	contribution	contribution	NOUN
cblr-14237	999	73	deduction	deduction	NOUN
cblr-14237	999	74	and	and	CCONJ
cblr-14237	999	75	the	the	DET
cblr-14237	999	76	home	home	NOUN
cblr-14237	999	77	mortgage	mortgage	NOUN
cblr-14237	999	78	interest	interest	NOUN
cblr-14237	999	79	deduction	deduction	NOUN
cblr-14237	999	80	)	)	PUNCT
cblr-14237	999	81	;	;	PUNCT
cblr-14237	999	82	oh	oh	INTJ
cblr-14237	999	83	,	,	PUNCT
cblr-14237	999	84	supra	supra	PROPN
cblr-14237	999	85	note	note	NOUN
cblr-14237	999	86	10	10	NUM
cblr-14237	999	87	,	,	PUNCT
cblr-14237	999	88	at	at	ADP
cblr-14237	999	89	1178	1178	NUM
cblr-14237	999	90	(	(	PUNCT
cblr-14237	999	91	finding	find	VERB
cblr-14237	999	92	that	that	SCONJ
cblr-14237	999	93	“	"	PUNCT
cblr-14237	999	94	the	the	DET
cblr-14237	999	95	major	major	ADJ
cblr-14237	999	96	tax	tax	NOUN
cblr-14237	999	97	expenditures	expenditure	NOUN
cblr-14237	999	98	,	,	PUNCT
cblr-14237	999	99	”	"	PUNCT
cblr-14237	999	100	among	among	ADP
cblr-14237	999	101	other	other	ADJ
cblr-14237	999	102	“	"	PUNCT
cblr-14237	999	103	big	big	ADJ
cblr-14237	999	104	moving	move	VERB
cblr-14237	999	105	pieces	piece	NOUN
cblr-14237	999	106	”	"	PUNCT
cblr-14237	999	107	of	of	ADP
cblr-14237	999	108	tax	tax	NOUN
cblr-14237	999	109	legislation	legislation	NOUN
cblr-14237	999	110	,	,	PUNCT
cblr-14237	999	111	“	"	PUNCT
cblr-14237	999	112	have	have	AUX
cblr-14237	999	113	persistently	persistently	ADV
cblr-14237	999	114	been	be	AUX
cblr-14237	999	115	highly	highly	ADV
cblr-14237	999	116	salient	salient	NOUN
cblr-14237	999	117	”	"	PUNCT
cblr-14237	999	118	)	)	PUNCT
cblr-14237	999	119	.	.	PUNCT
cblr-14237	1000	1	684	684	NUM
cblr-14237	1000	2	columbia	columbia	PROPN
cblr-14237	1000	3	business	business	NOUN
cblr-14237	1000	4	law	law	PROPN
cblr-14237	1000	5	review	review	NOUN
cblr-14237	1000	6	[	[	X
cblr-14237	1000	7	vol	vol	NOUN
cblr-14237	1000	8	.	.	NOUN
cblr-14237	1000	9	2024	2024	NUM
cblr-14237	1000	10	e.	e.	PROPN
cblr-14237	1000	11	expanding	expand	VERB
cblr-14237	1000	12	options	option	NOUN
cblr-14237	1000	13	as	as	ADP
cblr-14237	1000	14	policymaking	policymake	VERB
cblr-14237	1000	15	strategies	strategy	NOUN
cblr-14237	1000	16	,	,	PUNCT
cblr-14237	1000	17	repeal	repeal	NOUN
cblr-14237	1000	18	and	and	CCONJ
cblr-14237	1000	19	substantive	substantive	ADJ
cblr-14237	1000	20	reform	reform	NOUN
cblr-14237	1000	21	tend	tend	VERB
cblr-14237	1000	22	to	to	PART
cblr-14237	1000	23	promote	promote	VERB
cblr-14237	1000	24	binary	binary	ADJ
cblr-14237	1000	25	or	or	CCONJ
cblr-14237	1000	26	discrete	discrete	ADJ
cblr-14237	1000	27	outcomes	outcome	NOUN
cblr-14237	1000	28	.	.	PUNCT
cblr-14237	1001	1	for	for	ADP
cblr-14237	1001	2	a	a	DET
cblr-14237	1001	3	given	give	VERB
cblr-14237	1001	4	provision	provision	NOUN
cblr-14237	1001	5	,	,	PUNCT
cblr-14237	1001	6	repeal	repeal	NOUN
cblr-14237	1001	7	implies	imply	VERB
cblr-14237	1001	8	either	either	PRON
cblr-14237	1001	9	existence	existence	NOUN
cblr-14237	1001	10	or	or	CCONJ
cblr-14237	1001	11	nonexistence	nonexistence	NOUN
cblr-14237	1001	12	,	,	PUNCT
cblr-14237	1001	13	while	while	SCONJ
cblr-14237	1001	14	substantive	substantive	ADJ
cblr-14237	1001	15	reform	reform	NOUN
cblr-14237	1001	16	may	may	AUX
cblr-14237	1001	17	tend	tend	VERB
cblr-14237	1001	18	towards	towards	ADP
cblr-14237	1001	19	fixed	fix	VERB
cblr-14237	1001	20	bundles	bundle	NOUN
cblr-14237	1001	21	of	of	ADP
cblr-14237	1001	22	policy	policy	NOUN
cblr-14237	1001	23	provisions	provision	NOUN
cblr-14237	1001	24	.	.	PUNCT
cblr-14237	1002	1	the	the	DET
cblr-14237	1002	2	mechanics	mechanic	NOUN
cblr-14237	1002	3	of	of	ADP
cblr-14237	1002	4	base	base	ADJ
cblr-14237	1002	5	-	-	PUNCT
cblr-14237	1002	6	rate	rate	NOUN
cblr-14237	1002	7	transformations	transformation	NOUN
cblr-14237	1002	8	emphasize	emphasize	VERB
cblr-14237	1002	9	a	a	DET
cblr-14237	1002	10	continuous	continuous	ADJ
cblr-14237	1002	11	range	range	NOUN
cblr-14237	1002	12	of	of	ADP
cblr-14237	1002	13	outcomes	outcome	NOUN
cblr-14237	1002	14	that	that	PRON
cblr-14237	1002	15	allow	allow	VERB
cblr-14237	1002	16	for	for	ADP
cblr-14237	1002	17	a	a	DET
cblr-14237	1002	18	greater	great	ADJ
cblr-14237	1002	19	degree	degree	NOUN
cblr-14237	1002	20	of	of	ADP
cblr-14237	1002	21	optimization	optimization	NOUN
cblr-14237	1002	22	under	under	ADP
cblr-14237	1002	23	constraints	constraint	NOUN
cblr-14237	1002	24	,	,	PUNCT
cblr-14237	1002	25	especially	especially	ADV
cblr-14237	1002	26	with	with	ADP
cblr-14237	1002	27	regard	regard	NOUN
cblr-14237	1002	28	to	to	ADP
cblr-14237	1002	29	rates	rate	NOUN
cblr-14237	1002	30	.	.	PUNCT
cblr-14237	1003	1	repeal	repeal	NOUN
cblr-14237	1003	2	can	can	AUX
cblr-14237	1003	3	be	be	AUX
cblr-14237	1003	4	viewed	view	VERB
cblr-14237	1003	5	similarly	similarly	ADV
cblr-14237	1003	6	—	—	PUNCT
cblr-14237	1003	7	as	as	ADP
cblr-14237	1003	8	radical	radical	ADJ
cblr-14237	1003	9	contraction	contraction	NOUN
cblr-14237	1003	10	,	,	PUNCT
cblr-14237	1003	11	instead	instead	ADV
cblr-14237	1003	12	of	of	ADP
cblr-14237	1003	13	radical	radical	ADJ
cblr-14237	1003	14	expansion	expansion	NOUN
cblr-14237	1003	15	.	.	PUNCT
cblr-14237	1004	1	this	this	DET
cblr-14237	1004	2	approach	approach	NOUN
cblr-14237	1004	3	to	to	ADP
cblr-14237	1004	4	reform	reform	NOUN
cblr-14237	1004	5	is	be	AUX
cblr-14237	1004	6	compatible	compatible	ADJ
cblr-14237	1004	7	with	with	ADP
cblr-14237	1004	8	the	the	DET
cblr-14237	1004	9	theory	theory	NOUN
cblr-14237	1004	10	of	of	ADP
cblr-14237	1004	11	the	the	DET
cblr-14237	1004	12	second	second	ADJ
cblr-14237	1004	13	best	good	ADJ
cblr-14237	1004	14	,	,	PUNCT
cblr-14237	1004	15	which	which	PRON
cblr-14237	1004	16	holds	hold	VERB
cblr-14237	1004	17	that	that	SCONJ
cblr-14237	1004	18	,	,	PUNCT
cblr-14237	1004	19	in	in	ADP
cblr-14237	1004	20	an	an	DET
cblr-14237	1004	21	existing	exist	VERB
cblr-14237	1004	22	system	system	NOUN
cblr-14237	1004	23	with	with	ADP
cblr-14237	1004	24	multiple	multiple	ADJ
cblr-14237	1004	25	parameters	parameter	NOUN
cblr-14237	1004	26	,	,	PUNCT
cblr-14237	1004	27	optimizing	optimize	VERB
cblr-14237	1004	28	a	a	DET
cblr-14237	1004	29	single	single	ADJ
cblr-14237	1004	30	parameter	parameter	NOUN
cblr-14237	1004	31	may	may	AUX
cblr-14237	1004	32	not	not	PART
cblr-14237	1004	33	move	move	VERB
cblr-14237	1004	34	the	the	DET
cblr-14237	1004	35	system	system	NOUN
cblr-14237	1004	36	towards	towards	ADP
cblr-14237	1004	37	a	a	DET
cblr-14237	1004	38	global	global	ADJ
cblr-14237	1004	39	(	(	PUNCT
cblr-14237	1004	40	or	or	CCONJ
cblr-14237	1004	41	even	even	ADV
cblr-14237	1004	42	a	a	DET
cblr-14237	1004	43	local	local	ADJ
cblr-14237	1004	44	)	)	PUNCT
cblr-14237	1004	45	optimum.199	optimum.199	NOUN
cblr-14237	1004	46	instead	instead	ADV
cblr-14237	1004	47	,	,	PUNCT
cblr-14237	1004	48	if	if	SCONJ
cblr-14237	1004	49	one	one	NUM
cblr-14237	1004	50	condition	condition	NOUN
cblr-14237	1004	51	can	can	AUX
cblr-14237	1004	52	not	not	PART
cblr-14237	1004	53	be	be	AUX
cblr-14237	1004	54	optimized	optimize	VERB
cblr-14237	1004	55	,	,	PUNCT
cblr-14237	1004	56	then	then	ADV
cblr-14237	1004	57	deviations	deviation	NOUN
cblr-14237	1004	58	in	in	ADP
cblr-14237	1004	59	other	other	ADJ
cblr-14237	1004	60	conditions	condition	NOUN
cblr-14237	1004	61	are	be	AUX
cblr-14237	1004	62	required	require	VERB
cblr-14237	1004	63	to	to	PART
cblr-14237	1004	64	reach	reach	VERB
cblr-14237	1004	65	an	an	DET
cblr-14237	1004	66	outcome	outcome	NOUN
cblr-14237	1004	67	closer	close	ADV
cblr-14237	1004	68	to	to	ADP
cblr-14237	1004	69	optimal	optimal	ADJ
cblr-14237	1004	70	.	.	PUNCT
cblr-14237	1005	1	traditional	traditional	ADJ
cblr-14237	1005	2	repeal	repeal	NOUN
cblr-14237	1005	3	and	and	CCONJ
cblr-14237	1005	4	substantive	substantive	ADJ
cblr-14237	1005	5	reform	reform	NOUN
cblr-14237	1005	6	tend	tend	VERB
cblr-14237	1005	7	to	to	PART
cblr-14237	1005	8	elide	elide	VERB
cblr-14237	1005	9	these	these	DET
cblr-14237	1005	10	types	type	NOUN
cblr-14237	1005	11	of	of	ADP
cblr-14237	1005	12	considerations	consideration	NOUN
cblr-14237	1005	13	,	,	PUNCT
cblr-14237	1005	14	while	while	SCONJ
cblr-14237	1005	15	base	base	ADJ
cblr-14237	1005	16	-	-	PUNCT
cblr-14237	1005	17	rate	rate	NOUN
cblr-14237	1005	18	transformations	transformation	NOUN
cblr-14237	1005	19	embrace	embrace	VERB
cblr-14237	1005	20	them	they	PRON
cblr-14237	1005	21	.	.	PUNCT
cblr-14237	1006	1	v.	v.	ADP
cblr-14237	1006	2	base	base	ADJ
cblr-14237	1006	3	-	-	PUNCT
cblr-14237	1006	4	rate	rate	NOUN
cblr-14237	1006	5	transformations	transformation	NOUN
cblr-14237	1006	6	in	in	ADP
cblr-14237	1006	7	action	action	NOUN
cblr-14237	1006	8	this	this	DET
cblr-14237	1006	9	part	part	NOUN
cblr-14237	1006	10	elaborates	elaborate	VERB
cblr-14237	1006	11	three	three	NUM
cblr-14237	1006	12	case	case	NOUN
cblr-14237	1006	13	studies	study	NOUN
cblr-14237	1006	14	.	.	PUNCT
cblr-14237	1007	1	the	the	DET
cblr-14237	1007	2	first	first	ADJ
cblr-14237	1007	3	case	case	NOUN
cblr-14237	1007	4	study	study	NOUN
cblr-14237	1007	5	is	be	AUX
cblr-14237	1007	6	positive	positive	ADJ
cblr-14237	1007	7	and	and	CCONJ
cblr-14237	1007	8	traces	trace	VERB
cblr-14237	1007	9	the	the	DET
cblr-14237	1007	10	history	history	NOUN
cblr-14237	1007	11	of	of	ADP
cblr-14237	1007	12	tax	tax	NOUN
cblr-14237	1007	13	benefits	benefit	NOUN
cblr-14237	1007	14	for	for	ADP
cblr-14237	1007	15	health	health	NOUN
cblr-14237	1007	16	insurance	insurance	NOUN
cblr-14237	1007	17	.	.	PUNCT
cblr-14237	1008	1	the	the	DET
cblr-14237	1008	2	exclusion	exclusion	NOUN
cblr-14237	1008	3	from	from	ADP
cblr-14237	1008	4	income	income	NOUN
cblr-14237	1008	5	for	for	ADP
cblr-14237	1008	6	employerpaid	employerpaid	ADJ
cblr-14237	1008	7	health	health	NOUN
cblr-14237	1008	8	insurance	insurance	NOUN
cblr-14237	1008	9	premiums	premium	NOUN
cblr-14237	1008	10	is	be	AUX
cblr-14237	1008	11	a	a	DET
cblr-14237	1008	12	frequent	frequent	ADJ
cblr-14237	1008	13	target	target	NOUN
cblr-14237	1008	14	of	of	ADP
cblr-14237	1008	15	tax	tax	NOUN
cblr-14237	1008	16	expenditure	expenditure	NOUN
cblr-14237	1008	17	reformers	reformer	NOUN
cblr-14237	1008	18	,	,	PUNCT
cblr-14237	1008	19	but	but	CCONJ
cblr-14237	1008	20	,	,	PUNCT
cblr-14237	1008	21	over	over	ADP
cblr-14237	1008	22	decades	decade	NOUN
cblr-14237	1008	23	of	of	ADP
cblr-14237	1008	24	incremental	incremental	ADJ
cblr-14237	1008	25	legal	legal	ADJ
cblr-14237	1008	26	change	change	NOUN
cblr-14237	1008	27	,	,	PUNCT
cblr-14237	1008	28	the	the	DET
cblr-14237	1008	29	expansion	expansion	NOUN
cblr-14237	1008	30	of	of	ADP
cblr-14237	1008	31	this	this	DET
cblr-14237	1008	32	benefit	benefit	NOUN
cblr-14237	1008	33	beyond	beyond	ADP
cblr-14237	1008	34	employees	employee	NOUN
cblr-14237	1008	35	has	have	AUX
cblr-14237	1008	36	resulted	result	VERB
cblr-14237	1008	37	in	in	ADP
cblr-14237	1008	38	an	an	DET
cblr-14237	1008	39	ad	ad	NOUN
cblr-14237	1008	40	hoc	hoc	X
cblr-14237	1008	41	base	base	NOUN
cblr-14237	1008	42	-	-	PUNCT
cblr-14237	1008	43	rate	rate	NOUN
cblr-14237	1008	44	transformation	transformation	NOUN
cblr-14237	1008	45	that	that	PRON
cblr-14237	1008	46	essentially	essentially	ADV
cblr-14237	1008	47	has	have	AUX
cblr-14237	1008	48	integrated	integrate	VERB
cblr-14237	1008	49	health	health	NOUN
cblr-14237	1008	50	insurance	insurance	NOUN
cblr-14237	1008	51	costs	cost	NOUN
cblr-14237	1008	52	(	(	PUNCT
cblr-14237	1008	53	which	which	PRON
cblr-14237	1008	54	are	be	AUX
cblr-14237	1008	55	variable	variable	ADJ
cblr-14237	1008	56	)	)	PUNCT
cblr-14237	1008	57	into	into	ADP
cblr-14237	1008	58	the	the	DET
cblr-14237	1008	59	rate	rate	NOUN
cblr-14237	1008	60	structure	structure	NOUN
cblr-14237	1008	61	.	.	PUNCT
cblr-14237	1009	1	the	the	DET
cblr-14237	1009	2	second	second	ADJ
cblr-14237	1009	3	case	case	NOUN
cblr-14237	1009	4	study	study	NOUN
cblr-14237	1009	5	addresses	address	VERB
cblr-14237	1009	6	certain	certain	ADJ
cblr-14237	1009	7	transfer	transfer	NOUN
cblr-14237	1009	8	payments	payment	NOUN
cblr-14237	1009	9	(	(	PUNCT
cblr-14237	1009	10	such	such	ADJ
cblr-14237	1009	11	as	as	ADP
cblr-14237	1009	12	the	the	DET
cblr-14237	1009	13	earned	earn	VERB
cblr-14237	1009	14	income	income	NOUN
cblr-14237	1009	15	tax	tax	NOUN
cblr-14237	1009	16	credit	credit	NOUN
cblr-14237	1009	17	)	)	PUNCT
cblr-14237	1009	18	,	,	PUNCT
cblr-14237	1009	19	standard	standard	NOUN
cblr-14237	1009	20	199	199	NUM
cblr-14237	1009	21	see	see	NOUN
cblr-14237	1009	22	r.g	r.g	PROPN
cblr-14237	1009	23	.	.	PROPN
cblr-14237	1009	24	lipsey	lipsey	PROPN
cblr-14237	1009	25	&	&	CCONJ
cblr-14237	1009	26	kevin	kevin	PROPN
cblr-14237	1009	27	lancaster	lancaster	PROPN
cblr-14237	1009	28	,	,	PUNCT
cblr-14237	1009	29	the	the	DET
cblr-14237	1009	30	general	general	ADJ
cblr-14237	1009	31	theory	theory	NOUN
cblr-14237	1009	32	of	of	ADP
cblr-14237	1009	33	the	the	DET
cblr-14237	1009	34	second	second	ADJ
cblr-14237	1009	35	best	good	ADJ
cblr-14237	1009	36	,	,	PUNCT
cblr-14237	1009	37	24	24	NUM
cblr-14237	1009	38	rev	rev	X
cblr-14237	1009	39	.	.	PROPN
cblr-14237	1009	40	econ	econ	PROPN
cblr-14237	1009	41	.	.	PUNCT
cblr-14237	1009	42	stud	stud	PROPN
cblr-14237	1009	43	.	.	PUNCT
cblr-14237	1010	1	11	11	NUM
cblr-14237	1010	2	,	,	PUNCT
cblr-14237	1010	3	11	11	NUM
cblr-14237	1010	4	(	(	PUNCT
cblr-14237	1010	5	1956	1956	NUM
cblr-14237	1010	6	)	)	PUNCT
cblr-14237	1010	7	;	;	PUNCT
cblr-14237	1010	8	see	see	VERB
cblr-14237	1010	9	also	also	ADV
cblr-14237	1010	10	richard	richard	PROPN
cblr-14237	1010	11	s.	s.	PROPN
cblr-14237	1010	12	markovits	markovits	PROPN
cblr-14237	1010	13	,	,	PUNCT
cblr-14237	1010	14	second	second	ADV
cblr-14237	1010	15	-	-	PUNCT
cblr-14237	1010	16	best	good	ADJ
cblr-14237	1010	17	theory	theory	NOUN
cblr-14237	1010	18	and	and	CCONJ
cblr-14237	1010	19	law	law	PROPN
cblr-14237	1010	20	&	&	CCONJ
cblr-14237	1010	21	economics	economic	NOUN
cblr-14237	1010	22	:	:	PUNCT
cblr-14237	1010	23	an	an	DET
cblr-14237	1010	24	introduction	introduction	NOUN
cblr-14237	1010	25	,	,	PUNCT
cblr-14237	1010	26	73	73	NUM
cblr-14237	1010	27	chi.-kent	chi.-kent	PROPN
cblr-14237	1010	28	l.	l.	PROPN
cblr-14237	1010	29	rev	rev	PROPN
cblr-14237	1010	30	.	.	PROPN
cblr-14237	1010	31	3	3	NUM
cblr-14237	1010	32	,	,	PUNCT
cblr-14237	1010	33	4–5	4–5	PROPN
cblr-14237	1010	34	(	(	PUNCT
cblr-14237	1010	35	1998	1998	NUM
cblr-14237	1010	36	)	)	PUNCT
cblr-14237	1010	37	(	(	PUNCT
cblr-14237	1010	38	discussing	discuss	VERB
cblr-14237	1010	39	the	the	DET
cblr-14237	1010	40	implications	implication	NOUN
cblr-14237	1010	41	of	of	ADP
cblr-14237	1010	42	the	the	DET
cblr-14237	1010	43	theory	theory	NOUN
cblr-14237	1010	44	of	of	ADP
cblr-14237	1010	45	the	the	DET
cblr-14237	1010	46	second	second	ADJ
cblr-14237	1010	47	best	good	ADJ
cblr-14237	1010	48	for	for	ADP
cblr-14237	1010	49	distributional	distributional	ADJ
cblr-14237	1010	50	outcomes	outcome	NOUN
cblr-14237	1010	51	)	)	PUNCT
cblr-14237	1010	52	.	.	PUNCT
cblr-14237	1011	1	no	no	INTJ
cblr-14237	1011	2	.	.	NOUN
cblr-14237	1011	3	2	2	NUM
cblr-14237	1011	4	]	]	PUNCT
cblr-14237	1011	5	transforming	transform	VERB
cblr-14237	1011	6	tax	tax	NOUN
cblr-14237	1011	7	expenditures	expenditure	NOUN
cblr-14237	1011	8	685	685	NUM
cblr-14237	1011	9	deductions	deduction	NOUN
cblr-14237	1011	10	,	,	PUNCT
cblr-14237	1011	11	and	and	CCONJ
cblr-14237	1011	12	phaseouts	phaseout	NOUN
cblr-14237	1011	13	for	for	ADP
cblr-14237	1011	14	these	these	DET
cblr-14237	1011	15	benefits	benefit	NOUN
cblr-14237	1011	16	as	as	ADP
cblr-14237	1011	17	fertile	fertile	ADJ
cblr-14237	1011	18	ground	ground	NOUN
cblr-14237	1011	19	for	for	ADP
cblr-14237	1011	20	base	base	NOUN
cblr-14237	1011	21	-	-	PUNCT
cblr-14237	1011	22	rate	rate	NOUN
cblr-14237	1011	23	transformations	transformation	NOUN
cblr-14237	1011	24	.	.	PUNCT
cblr-14237	1012	1	although	although	SCONJ
cblr-14237	1012	2	nominally	nominally	ADV
cblr-14237	1012	3	located	locate	VERB
cblr-14237	1012	4	in	in	ADP
cblr-14237	1012	5	the	the	DET
cblr-14237	1012	6	tax	tax	NOUN
cblr-14237	1012	7	base	base	NOUN
cblr-14237	1012	8	,	,	PUNCT
cblr-14237	1012	9	these	these	DET
cblr-14237	1012	10	provisions	provision	NOUN
cblr-14237	1012	11	are	be	AUX
cblr-14237	1012	12	customarily	customarily	ADV
cblr-14237	1012	13	thought	think	VERB
cblr-14237	1012	14	to	to	PART
cblr-14237	1012	15	comprise	comprise	VERB
cblr-14237	1012	16	part	part	NOUN
cblr-14237	1012	17	of	of	ADP
cblr-14237	1012	18	the	the	DET
cblr-14237	1012	19	effective	effective	ADJ
cblr-14237	1012	20	rate	rate	NOUN
cblr-14237	1012	21	structure	structure	NOUN
cblr-14237	1012	22	.	.	PUNCT
cblr-14237	1013	1	the	the	DET
cblr-14237	1013	2	idea	idea	NOUN
cblr-14237	1013	3	of	of	ADP
cblr-14237	1013	4	baserate	baserate	ADJ
cblr-14237	1013	5	transformations	transformation	NOUN
cblr-14237	1013	6	unifies	unify	VERB
cblr-14237	1013	7	and	and	CCONJ
cblr-14237	1013	8	reframes	reframe	VERB
cblr-14237	1013	9	these	these	DET
cblr-14237	1013	10	disparate	disparate	ADJ
cblr-14237	1013	11	distribution	distribution	NOUN
cblr-14237	1013	12	-	-	PUNCT
cblr-14237	1013	13	oriented	orient	VERB
cblr-14237	1013	14	provisions	provision	NOUN
cblr-14237	1013	15	.	.	PUNCT
cblr-14237	1014	1	the	the	DET
cblr-14237	1014	2	third	third	ADJ
cblr-14237	1014	3	case	case	NOUN
cblr-14237	1014	4	study	study	NOUN
cblr-14237	1014	5	involves	involve	VERB
cblr-14237	1014	6	the	the	DET
cblr-14237	1014	7	so	so	ADV
cblr-14237	1014	8	-	-	PUNCT
cblr-14237	1014	9	called	call	VERB
cblr-14237	1014	10	“	"	PUNCT
cblr-14237	1014	11	pass	pass	VERB
cblr-14237	1014	12	through	through	ADP
cblr-14237	1014	13	deduction	deduction	NOUN
cblr-14237	1014	14	”	"	PUNCT
cblr-14237	1014	15	under	under	ADP
cblr-14237	1014	16	§	§	PROPN
cblr-14237	1014	17	199a	199a	NOUN
cblr-14237	1014	18	.	.	PUNCT
cblr-14237	1015	1	enacted	enact	VERB
cblr-14237	1015	2	in	in	ADP
cblr-14237	1015	3	2017	2017	NUM
cblr-14237	1015	4	,	,	PUNCT
cblr-14237	1015	5	the	the	DET
cblr-14237	1015	6	pass	pass	VERB
cblr-14237	1015	7	-	-	PUNCT
cblr-14237	1015	8	through	through	ADP
cblr-14237	1015	9	deduction	deduction	NOUN
cblr-14237	1015	10	has	have	AUX
cblr-14237	1015	11	attracted	attract	VERB
cblr-14237	1015	12	more	more	ADJ
cblr-14237	1015	13	opprobrium	opprobrium	NOUN
cblr-14237	1015	14	than	than	ADP
cblr-14237	1015	15	virtually	virtually	ADV
cblr-14237	1015	16	any	any	DET
cblr-14237	1015	17	other	other	ADJ
cblr-14237	1015	18	provision	provision	NOUN
cblr-14237	1015	19	in	in	ADP
cblr-14237	1015	20	the	the	DET
cblr-14237	1015	21	tcja	tcja	NOUN
cblr-14237	1015	22	.	.	PUNCT
cblr-14237	1016	1	a	a	DET
cblr-14237	1016	2	base	base	ADJ
cblr-14237	1016	3	-	-	PUNCT
cblr-14237	1016	4	rate	rate	NOUN
cblr-14237	1016	5	transformation	transformation	NOUN
cblr-14237	1016	6	would	would	AUX
cblr-14237	1016	7	shed	shed	VERB
cblr-14237	1016	8	much	much	ADJ
cblr-14237	1016	9	of	of	ADP
cblr-14237	1016	10	this	this	DET
cblr-14237	1016	11	provision	provision	NOUN
cblr-14237	1016	12	’s	’s	PART
cblr-14237	1016	13	complexity	complexity	NOUN
cblr-14237	1016	14	and	and	CCONJ
cblr-14237	1016	15	inefficiency	inefficiency	NOUN
cblr-14237	1016	16	,	,	PUNCT
cblr-14237	1016	17	while	while	SCONJ
cblr-14237	1016	18	potentially	potentially	ADV
cblr-14237	1016	19	remaining	remain	VERB
cblr-14237	1016	20	politically	politically	ADV
cblr-14237	1016	21	palatable	palatable	ADJ
cblr-14237	1016	22	.	.	PUNCT
cblr-14237	1017	1	this	this	DET
cblr-14237	1017	2	case	case	NOUN
cblr-14237	1017	3	study	study	NOUN
cblr-14237	1017	4	illustrates	illustrate	VERB
cblr-14237	1017	5	the	the	DET
cblr-14237	1017	6	mechanics	mechanic	NOUN
cblr-14237	1017	7	of	of	ADP
cblr-14237	1017	8	base	base	ADJ
cblr-14237	1017	9	-	-	PUNCT
cblr-14237	1017	10	rate	rate	NOUN
cblr-14237	1017	11	transformations	transformation	NOUN
cblr-14237	1017	12	,	,	PUNCT
cblr-14237	1017	13	as	as	ADV
cblr-14237	1017	14	well	well	ADV
cblr-14237	1017	15	as	as	ADP
cblr-14237	1017	16	certain	certain	ADJ
cblr-14237	1017	17	challenges	challenge	NOUN
cblr-14237	1017	18	that	that	PRON
cblr-14237	1017	19	base	base	NOUN
cblr-14237	1017	20	-	-	PUNCT
cblr-14237	1017	21	rate	rate	NOUN
cblr-14237	1017	22	transformations	transformation	NOUN
cblr-14237	1017	23	face	face	VERB
cblr-14237	1017	24	in	in	ADP
cblr-14237	1017	25	implementation	implementation	NOUN
cblr-14237	1017	26	.	.	PUNCT
cblr-14237	1018	1	a.	a.	NOUN
cblr-14237	1018	2	tax	tax	NOUN
cblr-14237	1018	3	expenditures	expenditure	NOUN
cblr-14237	1018	4	for	for	ADP
cblr-14237	1018	5	health	health	NOUN
cblr-14237	1018	6	insurance	insurance	NOUN
cblr-14237	1018	7	the	the	DET
cblr-14237	1018	8	exclusion	exclusion	NOUN
cblr-14237	1018	9	from	from	ADP
cblr-14237	1018	10	income	income	NOUN
cblr-14237	1018	11	for	for	ADP
cblr-14237	1018	12	employer	employer	NOUN
cblr-14237	1018	13	-	-	PUNCT
cblr-14237	1018	14	provided	provide	VERB
cblr-14237	1018	15	health	health	NOUN
cblr-14237	1018	16	benefits	benefit	NOUN
cblr-14237	1018	17	,	,	PUNCT
cblr-14237	1018	18	including	include	VERB
cblr-14237	1018	19	employer	employer	NOUN
cblr-14237	1018	20	-	-	PUNCT
cblr-14237	1018	21	provided	provide	VERB
cblr-14237	1018	22	health	health	NOUN
cblr-14237	1018	23	insurance	insurance	NOUN
cblr-14237	1018	24	(	(	PUNCT
cblr-14237	1018	25	ephi	ephi	NOUN
cblr-14237	1018	26	)	)	PUNCT
cblr-14237	1018	27	,	,	PUNCT
cblr-14237	1018	28	is	be	AUX
cblr-14237	1018	29	projected	project	VERB
cblr-14237	1018	30	to	to	PART
cblr-14237	1018	31	reduce	reduce	VERB
cblr-14237	1018	32	federal	federal	ADJ
cblr-14237	1018	33	tax	tax	NOUN
cblr-14237	1018	34	revenue	revenue	NOUN
cblr-14237	1018	35	by	by	ADP
cblr-14237	1018	36	almost	almost	ADV
cblr-14237	1018	37	$	$	SYM
cblr-14237	1018	38	250	250	NUM
cblr-14237	1018	39	billion	billion	NUM
cblr-14237	1018	40	in	in	ADP
cblr-14237	1018	41	fiscal	fiscal	ADJ
cblr-14237	1018	42	year	year	NOUN
cblr-14237	1018	43	2025	2025	NUM
cblr-14237	1018	44	—	—	PUNCT
cblr-14237	1018	45	the	the	DET
cblr-14237	1018	46	largest	large	ADJ
cblr-14237	1018	47	single	single	ADJ
cblr-14237	1018	48	tax	tax	NOUN
cblr-14237	1018	49	expenditure	expenditure	NOUN
cblr-14237	1018	50	identified	identify	VERB
cblr-14237	1018	51	by	by	ADP
cblr-14237	1018	52	jct	jct	NOUN
cblr-14237	1018	53	and	and	CCONJ
cblr-14237	1018	54	treasury	treasury	PROPN
cblr-14237	1018	55	in	in	ADP
cblr-14237	1018	56	their	their	PRON
cblr-14237	1018	57	respective	respective	ADJ
cblr-14237	1018	58	reports.200	reports.200	PROPN
cblr-14237	1018	59	economists	economist	NOUN
cblr-14237	1018	60	and	and	CCONJ
cblr-14237	1018	61	policy	policy	NOUN
cblr-14237	1018	62	experts	expert	NOUN
cblr-14237	1018	63	critique	critique	VERB
cblr-14237	1018	64	the	the	DET
cblr-14237	1018	65	ephi	ephi	NOUN
cblr-14237	1018	66	exclusion	exclusion	NOUN
cblr-14237	1018	67	as	as	ADP
cblr-14237	1018	68	costly	costly	ADJ
cblr-14237	1018	69	,	,	PUNCT
cblr-14237	1018	70	inefficient	inefficient	ADJ
cblr-14237	1018	71	,	,	PUNCT
cblr-14237	1018	72	and	and	CCONJ
cblr-14237	1018	73	undesirable	undesirable	ADJ
cblr-14237	1018	74	from	from	ADP
cblr-14237	1018	75	a	a	DET
cblr-14237	1018	76	distributional	distributional	ADJ
cblr-14237	1018	77	perspective,201	perspective,201	NOUN
cblr-14237	1018	78	and	and	CCONJ
cblr-14237	1018	79	commentators	commentator	NOUN
cblr-14237	1018	80	from	from	ADP
cblr-14237	1018	81	across	across	ADP
cblr-14237	1018	82	200	200	NUM
cblr-14237	1018	83	see	see	NOUN
cblr-14237	1018	84	off	off	ADP
cblr-14237	1018	85	.	.	PUNCT
cblr-14237	1019	1	of	of	ADP
cblr-14237	1019	2	tax	tax	NOUN
cblr-14237	1019	3	analysis	analysis	NOUN
cblr-14237	1019	4	,	,	PUNCT
cblr-14237	1019	5	supra	supra	PROPN
cblr-14237	1019	6	note	note	NOUN
cblr-14237	1019	7	6	6	NUM
cblr-14237	1019	8	,	,	PUNCT
cblr-14237	1019	9	at	at	ADP
cblr-14237	1019	10	25	25	NUM
cblr-14237	1019	11	(	(	PUNCT
cblr-14237	1019	12	$	$	SYM
cblr-14237	1019	13	246	246	NUM
cblr-14237	1019	14	billion	billion	NUM
cblr-14237	1019	15	)	)	PUNCT
cblr-14237	1019	16	;	;	PUNCT
cblr-14237	1019	17	staff	staff	NOUN
cblr-14237	1019	18	of	of	ADP
cblr-14237	1019	19	joint	joint	ADJ
cblr-14237	1019	20	comm	comm	NOUN
cblr-14237	1019	21	.	.	PUNCT
cblr-14237	1020	1	on	on	ADP
cblr-14237	1020	2	tax’n	tax’n	NUM
cblr-14237	1020	3	,	,	PUNCT
cblr-14237	1020	4	supra	supra	PROPN
cblr-14237	1020	5	note	note	PROPN
cblr-14237	1020	6	26	26	NUM
cblr-14237	1020	7	,	,	PUNCT
cblr-14237	1020	8	at	at	ADP
cblr-14237	1020	9	38	38	NUM
cblr-14237	1020	10	(	(	PUNCT
cblr-14237	1020	11	$	$	SYM
cblr-14237	1020	12	227	227	NUM
cblr-14237	1020	13	billion	billion	NUM
cblr-14237	1020	14	)	)	PUNCT
cblr-14237	1020	15	.	.	PUNCT
cblr-14237	1021	1	for	for	ADP
cblr-14237	1021	2	this	this	DET
cblr-14237	1021	3	exclusion	exclusion	NOUN
cblr-14237	1021	4	,	,	PUNCT
cblr-14237	1021	5	treasury	treasury	PROPN
cblr-14237	1021	6	’s	’s	PART
cblr-14237	1021	7	ten	ten	NUM
cblr-14237	1021	8	-	-	PUNCT
cblr-14237	1021	9	year	year	NOUN
cblr-14237	1021	10	revenue	revenue	NOUN
cblr-14237	1021	11	cost	cost	NOUN
cblr-14237	1021	12	estimate	estimate	NOUN
cblr-14237	1021	13	is	be	AUX
cblr-14237	1021	14	more	more	ADJ
cblr-14237	1021	15	than	than	ADP
cblr-14237	1021	16	$	$	SYM
cblr-14237	1021	17	3.4	3.4	NUM
cblr-14237	1021	18	trillion	trillion	NUM
cblr-14237	1021	19	.	.	PUNCT
cblr-14237	1022	1	see	see	VERB
cblr-14237	1022	2	lawrence	lawrence	PROPN
cblr-14237	1022	3	zelenak	zelenak	PROPN
cblr-14237	1022	4	,	,	PUNCT
cblr-14237	1022	5	giving	give	VERB
cblr-14237	1022	6	credit	credit	NOUN
cblr-14237	1022	7	where	where	SCONJ
cblr-14237	1022	8	credits	credit	NOUN
cblr-14237	1022	9	are	be	AUX
cblr-14237	1022	10	(	(	PUNCT
cblr-14237	1022	11	arguably	arguably	ADV
cblr-14237	1022	12	)	)	PUNCT
cblr-14237	1022	13	due	due	ADJ
cblr-14237	1022	14	:	:	PUNCT
cblr-14237	1022	15	a	a	DET
cblr-14237	1022	16	half	half	ADJ
cblr-14237	1022	17	century	century	NOUN
cblr-14237	1022	18	's	's	PART
cblr-14237	1022	19	evolution	evolution	NOUN
cblr-14237	1022	20	in	in	ADP
cblr-14237	1022	21	the	the	DET
cblr-14237	1022	22	design	design	NOUN
cblr-14237	1022	23	of	of	ADP
cblr-14237	1022	24	personal	personal	ADJ
cblr-14237	1022	25	tax	tax	NOUN
cblr-14237	1022	26	expenditures	expenditure	NOUN
cblr-14237	1022	27	,	,	PUNCT
cblr-14237	1022	28	24	24	NUM
cblr-14237	1022	29	fla	fla	NOUN
cblr-14237	1022	30	.	.	PUNCT
cblr-14237	1023	1	tax	tax	PROPN
cblr-14237	1023	2	.	.	PUNCT
cblr-14237	1024	1	rev	rev	PROPN
cblr-14237	1024	2	.	.	PROPN
cblr-14237	1024	3	51	51	NUM
cblr-14237	1024	4	,	,	PUNCT
cblr-14237	1024	5	81–82	81–82	NUM
cblr-14237	1024	6	(	(	PUNCT
cblr-14237	1024	7	2020	2020	NUM
cblr-14237	1024	8	)	)	PUNCT
cblr-14237	1024	9	.	.	PUNCT
cblr-14237	1025	1	201	201	NUM
cblr-14237	1025	2	for	for	ADP
cblr-14237	1025	3	economists	economist	NOUN
cblr-14237	1025	4	’	'	PUNCT
cblr-14237	1025	5	critiques	critique	NOUN
cblr-14237	1025	6	,	,	PUNCT
cblr-14237	1025	7	see	see	VERB
cblr-14237	1025	8	generally	generally	ADV
cblr-14237	1025	9	jonathan	jonathan	PROPN
cblr-14237	1025	10	gruber	gruber	PROPN
cblr-14237	1025	11	,	,	PUNCT
cblr-14237	1025	12	the	the	DET
cblr-14237	1025	13	tax	tax	NOUN
cblr-14237	1025	14	exclusion	exclusion	NOUN
cblr-14237	1025	15	for	for	ADP
cblr-14237	1025	16	employer	employer	NOUN
cblr-14237	1025	17	-	-	PUNCT
cblr-14237	1025	18	sponsored	sponsor	VERB
cblr-14237	1025	19	health	health	NOUN
cblr-14237	1025	20	insurance	insurance	NOUN
cblr-14237	1025	21	1	1	NUM
cblr-14237	1025	22	(	(	PUNCT
cblr-14237	1025	23	nat’l	nat’l	NUM
cblr-14237	1025	24	bureau	bureau	PROPN
cblr-14237	1025	25	of	of	ADP
cblr-14237	1025	26	econ	econ	PROPN
cblr-14237	1025	27	.	.	PUNCT
cblr-14237	1026	1	rsch	rsch	PROPN
cblr-14237	1026	2	.	.	PUNCT
cblr-14237	1026	3	,	,	PUNCT
cblr-14237	1026	4	working	work	VERB
cblr-14237	1026	5	paper	paper	NOUN
cblr-14237	1026	6	no	no	NOUN
cblr-14237	1026	7	.	.	PROPN
cblr-14237	1026	8	15766	15766	NUM
cblr-14237	1026	9	,	,	PUNCT
cblr-14237	1026	10	2010	2010	NUM
cblr-14237	1026	11	)	)	PUNCT
cblr-14237	1026	12	(	(	PUNCT
cblr-14237	1026	13	“	"	PUNCT
cblr-14237	1026	14	[	[	X
cblr-14237	1026	15	e]conomists	e]conomists	PROPN
cblr-14237	1026	16	have	have	AUX
cblr-14237	1026	17	for	for	ADP
cblr-14237	1026	18	years	year	NOUN
cblr-14237	1026	19	advocated	advocate	VERB
cblr-14237	1026	20	reform	reform	NOUN
cblr-14237	1026	21	of	of	ADP
cblr-14237	1026	22	this	this	DET
cblr-14237	1026	23	tax	tax	NOUN
cblr-14237	1026	24	expenditure	expenditure	NOUN
cblr-14237	1026	25	[	[	X
cblr-14237	1026	26	for	for	ADP
cblr-14237	1026	27	ephi	ephi	NOUN
cblr-14237	1026	28	]	]	X
cblr-14237	1026	29	.	.	PUNCT
cblr-14237	1026	30	”	"	PUNCT
cblr-14237	1026	31	)	)	PUNCT
cblr-14237	1026	32	,	,	PUNCT
cblr-14237	1026	33	https://www.nber.org/system/files/working_papers/w15766/w15766.pdf	https://www.nber.org/system/files/working_papers/w15766/w15766.pdf	NOUN
cblr-14237	1027	1	[	[	X
cblr-14237	1027	2	https://perma.cc/5gqy-kmml	https://perma.cc/5gqy-kmml	X
cblr-14237	1027	3	]	]	PUNCT
cblr-14237	1027	4	.	.	PUNCT
cblr-14237	1028	1	see	see	VERB
cblr-14237	1028	2	also	also	ADV
cblr-14237	1028	3	david	david	PROPN
cblr-14237	1028	4	powell	powell	PROPN
cblr-14237	1028	5	,	,	PUNCT
cblr-14237	1028	6	the	the	DET
cblr-14237	1028	7	distortionary	distortionary	ADJ
cblr-14237	1028	8	effects	effect	NOUN
cblr-14237	1028	9	of	of	ADP
cblr-14237	1028	10	the	the	DET
cblr-14237	1028	11	health	health	NOUN
cblr-14237	1028	12	insurance	insurance	NOUN
cblr-14237	1028	13	tax	tax	NOUN
cblr-14237	1028	14	exclusion	exclusion	NOUN
cblr-14237	1028	15	,	,	PUNCT
cblr-14237	1028	16	5	5	NUM
cblr-14237	1028	17	am	am	NOUN
cblr-14237	1028	18	.	.	PUNCT
cblr-14237	1029	1	j.	j.	PROPN
cblr-14237	1029	2	health	health	PROPN
cblr-14237	1029	3	econ	econ	PROPN
cblr-14237	1029	4	.	.	PUNCT
cblr-14237	1030	1	428	428	NUM
cblr-14237	1030	2	,	,	PUNCT
cblr-14237	1030	3	686	686	NUM
cblr-14237	1030	4	columbia	columbia	PROPN
cblr-14237	1030	5	business	business	NOUN
cblr-14237	1030	6	law	law	PROPN
cblr-14237	1030	7	review	review	NOUN
cblr-14237	1030	8	[	[	X
cblr-14237	1030	9	vol	vol	NOUN
cblr-14237	1030	10	.	.	NOUN
cblr-14237	1030	11	2024	2024	NUM
cblr-14237	1030	12	the	the	DET
cblr-14237	1030	13	political	political	ADJ
cblr-14237	1030	14	spectrum	spectrum	NOUN
cblr-14237	1030	15	have	have	AUX
cblr-14237	1030	16	called	call	VERB
cblr-14237	1030	17	for	for	SCONJ
cblr-14237	1030	18	the	the	DET
cblr-14237	1030	19	exclusion	exclusion	NOUN
cblr-14237	1030	20	’s	’s	ADJ
cblr-14237	1030	21	reform.202	reform.202	NOUN
cblr-14237	1030	22	for	for	ADP
cblr-14237	1030	23	example	example	NOUN
cblr-14237	1030	24	,	,	PUNCT
cblr-14237	1030	25	treasury	treasury	NOUN
cblr-14237	1030	26	and	and	CCONJ
cblr-14237	1030	27	political	political	ADJ
cblr-14237	1030	28	advisors	advisor	NOUN
cblr-14237	1030	29	advocated	advocate	VERB
cblr-14237	1030	30	curtailing	curtail	VERB
cblr-14237	1030	31	or	or	CCONJ
cblr-14237	1030	32	repealing	repeal	VERB
cblr-14237	1030	33	the	the	DET
cblr-14237	1030	34	ephi	ephi	NOUN
cblr-14237	1030	35	exclusion	exclusion	NOUN
cblr-14237	1030	36	in	in	ADP
cblr-14237	1030	37	connection	connection	NOUN
cblr-14237	1030	38	with	with	ADP
cblr-14237	1030	39	both	both	CCONJ
cblr-14237	1030	40	the	the	DET
cblr-14237	1030	41	patient	patient	NOUN
cblr-14237	1030	42	protection	protection	NOUN
cblr-14237	1030	43	and	and	CCONJ
cblr-14237	1030	44	affordable	affordable	ADJ
cblr-14237	1030	45	care	care	NOUN
cblr-14237	1030	46	act	act	PROPN
cblr-14237	1030	47	(	(	PUNCT
cblr-14237	1030	48	aca	aca	PROPN
cblr-14237	1030	49	)	)	PUNCT
cblr-14237	1030	50	in	in	ADP
cblr-14237	1030	51	2010	2010	NUM
cblr-14237	1030	52	and	and	CCONJ
cblr-14237	1030	53	the	the	DET
cblr-14237	1030	54	tax	tax	NOUN
cblr-14237	1030	55	reform	reform	PROPN
cblr-14237	1030	56	act	act	NOUN
cblr-14237	1030	57	of	of	ADP
cblr-14237	1030	58	1986.203	1986.203	NUM
cblr-14237	1030	59	lawmakers	lawmaker	NOUN
cblr-14237	1030	60	rejected	reject	VERB
cblr-14237	1030	61	these	these	DET
cblr-14237	1030	62	proposals	proposal	NOUN
cblr-14237	1030	63	,	,	PUNCT
cblr-14237	1030	64	and	and	CCONJ
cblr-14237	1030	65	the	the	DET
cblr-14237	1030	66	ephi	ephi	NOUN
cblr-14237	1030	67	exclusion	exclusion	NOUN
cblr-14237	1030	68	has	have	AUX
cblr-14237	1030	69	enjoyed	enjoy	VERB
cblr-14237	1030	70	more	more	ADJ
cblr-14237	1030	71	430–31	430–31	NOUN
cblr-14237	1030	72	(	(	PUNCT
cblr-14237	1030	73	2019	2019	NUM
cblr-14237	1030	74	)	)	PUNCT
cblr-14237	1030	75	(	(	PUNCT
cblr-14237	1030	76	finding	find	VERB
cblr-14237	1030	77	,	,	PUNCT
cblr-14237	1030	78	in	in	ADP
cblr-14237	1030	79	a	a	DET
cblr-14237	1030	80	comprehensive	comprehensive	ADJ
cblr-14237	1030	81	analysis	analysis	NOUN
cblr-14237	1030	82	,	,	PUNCT
cblr-14237	1030	83	that	that	SCONJ
cblr-14237	1030	84	the	the	DET
cblr-14237	1030	85	exclusion	exclusion	NOUN
cblr-14237	1030	86	for	for	ADP
cblr-14237	1030	87	ephi	ephi	NOUN
cblr-14237	1030	88	leads	lead	VERB
cblr-14237	1030	89	to	to	ADP
cblr-14237	1030	90	annual	annual	ADJ
cblr-14237	1030	91	deadweight	deadweight	NOUN
cblr-14237	1030	92	loss	loss	NOUN
cblr-14237	1030	93	of	of	ADP
cblr-14237	1030	94	more	more	ADJ
cblr-14237	1030	95	than	than	ADP
cblr-14237	1030	96	$	$	SYM
cblr-14237	1030	97	13	13	NUM
cblr-14237	1030	98	billion	billion	NUM
cblr-14237	1030	99	)	)	PUNCT
cblr-14237	1030	100	.	.	PUNCT
cblr-14237	1031	1	in	in	ADP
cblr-14237	1031	2	addition	addition	NOUN
cblr-14237	1031	3	,	,	PUNCT
cblr-14237	1031	4	policy	policy	NOUN
cblr-14237	1031	5	experts	expert	NOUN
cblr-14237	1031	6	on	on	ADP
cblr-14237	1031	7	the	the	DET
cblr-14237	1031	8	left	left	NOUN
cblr-14237	1031	9	and	and	CCONJ
cblr-14237	1031	10	the	the	DET
cblr-14237	1031	11	right	right	NOUN
cblr-14237	1031	12	oppose	oppose	VERB
cblr-14237	1031	13	the	the	DET
cblr-14237	1031	14	exclusion	exclusion	NOUN
cblr-14237	1031	15	for	for	ADP
cblr-14237	1031	16	ephi	ephi	NOUN
cblr-14237	1031	17	.	.	PUNCT
cblr-14237	1032	1	compare	compare	VERB
cblr-14237	1032	2	howard	howard	PROPN
cblr-14237	1032	3	gleckman	gleckman	NOUN
cblr-14237	1032	4	,	,	PUNCT
cblr-14237	1032	5	congress	congress	PROPN
cblr-14237	1032	6	could	could	AUX
cblr-14237	1032	7	improve	improve	VERB
cblr-14237	1032	8	both	both	DET
cblr-14237	1032	9	the	the	DET
cblr-14237	1032	10	tax	tax	NOUN
cblr-14237	1032	11	code	code	NOUN
cblr-14237	1032	12	and	and	CCONJ
cblr-14237	1032	13	health	health	NOUN
cblr-14237	1032	14	coverage	coverage	NOUN
cblr-14237	1032	15	by	by	ADP
cblr-14237	1032	16	redesigning	redesign	VERB
cblr-14237	1032	17	the	the	DET
cblr-14237	1032	18	tax	tax	NOUN
cblr-14237	1032	19	subsidy	subsidy	NOUN
cblr-14237	1032	20	for	for	ADP
cblr-14237	1032	21	employersponsored	employersponsored	ADJ
cblr-14237	1032	22	insurance	insurance	NOUN
cblr-14237	1032	23	,	,	PUNCT
cblr-14237	1032	24	tax	tax	NOUN
cblr-14237	1032	25	pol’y	pol’y	NOUN
cblr-14237	1032	26	ctr	ctr	PROPN
cblr-14237	1032	27	.	.	PUNCT
cblr-14237	1033	1	(	(	PUNCT
cblr-14237	1033	2	jan	jan	PROPN
cblr-14237	1033	3	.	.	PROPN
cblr-14237	1033	4	21	21	NUM
cblr-14237	1033	5	,	,	PUNCT
cblr-14237	1033	6	2020	2020	NUM
cblr-14237	1033	7	)	)	PUNCT
cblr-14237	1033	8	,	,	PUNCT
cblr-14237	1033	9	https://taxpolicycenter.org/taxvox/congress-could-improve-both-tax-codeand-health-coverage-redesigning-tax-subsidy-employer	https://taxpolicycenter.org/taxvox/congress-could-improve-both-tax-codeand-health-coverage-redesigning-tax-subsidy-employer	NOUN
cblr-14237	1034	1	[	[	X
cblr-14237	1034	2	https://perma.cc/k2yz-97pg	https://perma.cc/k2yz-97pg	X
cblr-14237	1034	3	]	]	X
cblr-14237	1034	4	,	,	PUNCT
cblr-14237	1034	5	and	and	CCONJ
cblr-14237	1034	6	paul	paul	PROPN
cblr-14237	1034	7	n.	n.	PROPN
cblr-14237	1034	8	van	van	PROPN
cblr-14237	1034	9	de	de	PROPN
cblr-14237	1034	10	water	water	NOUN
cblr-14237	1034	11	,	,	PUNCT
cblr-14237	1034	12	limiting	limit	VERB
cblr-14237	1034	13	the	the	DET
cblr-14237	1034	14	tax	tax	NOUN
cblr-14237	1034	15	exclusion	exclusion	NOUN
cblr-14237	1034	16	for	for	ADP
cblr-14237	1034	17	employer	employer	NOUN
cblr-14237	1034	18	-	-	PUNCT
cblr-14237	1034	19	sponsored	sponsor	VERB
cblr-14237	1034	20	insurance	insurance	NOUN
cblr-14237	1034	21	can	can	AUX
cblr-14237	1034	22	help	help	VERB
cblr-14237	1034	23	pay	pay	VERB
cblr-14237	1034	24	for	for	ADP
cblr-14237	1034	25	health	health	NOUN
cblr-14237	1034	26	reform	reform	NOUN
cblr-14237	1034	27	,	,	PUNCT
cblr-14237	1034	28	ctr	ctr	PROPN
cblr-14237	1034	29	.	.	PUNCT
cblr-14237	1035	1	on	on	ADP
cblr-14237	1035	2	budget	budget	NOUN
cblr-14237	1035	3	&	&	CCONJ
cblr-14237	1035	4	pol’y	pol’y	NOUN
cblr-14237	1035	5	priorities	priority	NOUN
cblr-14237	1035	6	(	(	PUNCT
cblr-14237	1035	7	june	june	PROPN
cblr-14237	1035	8	4	4	NUM
cblr-14237	1035	9	,	,	PUNCT
cblr-14237	1035	10	2009	2009	NUM
cblr-14237	1035	11	)	)	PUNCT
cblr-14237	1035	12	,	,	PUNCT
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cblr-14237	1036	1	[	[	X
cblr-14237	1036	2	https://perma.cc/8u3v-yaq8	https://perma.cc/8u3v-yaq8	X
cblr-14237	1036	3	]	]	PUNCT
cblr-14237	1036	4	,	,	PUNCT
cblr-14237	1036	5	with	with	ADP
cblr-14237	1036	6	michael	michael	PROPN
cblr-14237	1036	7	f.	f.	PROPN
cblr-14237	1036	8	cannon	cannon	PROPN
cblr-14237	1036	9	,	,	PUNCT
cblr-14237	1036	10	end	end	VERB
cblr-14237	1036	11	the	the	DET
cblr-14237	1036	12	tax	tax	NOUN
cblr-14237	1036	13	exclusion	exclusion	NOUN
cblr-14237	1036	14	for	for	ADP
cblr-14237	1036	15	employer	employer	NOUN
cblr-14237	1036	16	-	-	PUNCT
cblr-14237	1036	17	sponsored	sponsor	VERB
cblr-14237	1036	18	health	health	NOUN
cblr-14237	1036	19	insurance	insurance	NOUN
cblr-14237	1036	20	,	,	PUNCT
cblr-14237	1036	21	pol’y	pol’y	NOUN
cblr-14237	1036	22	analysis	analysis	NOUN
cblr-14237	1036	23	no	no	NOUN
cblr-14237	1036	24	.	.	NOUN
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cblr-14237	1036	26	,	,	PUNCT
cblr-14237	1036	27	cato	cato	PROPN
cblr-14237	1036	28	inst	inst	PROPN
cblr-14237	1036	29	.	.	PUNCT
cblr-14237	1037	1	(	(	PUNCT
cblr-14237	1037	2	may	may	PROPN
cblr-14237	1037	3	24	24	NUM
cblr-14237	1037	4	,	,	PUNCT
cblr-14237	1037	5	2022	2022	NUM
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cblr-14237	1037	7	,	,	PUNCT
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cblr-14237	1038	1	[	[	X
cblr-14237	1038	2	https://perma.cc/s7bh-ug7s	https://perma.cc/s7bh-ug7s	X
cblr-14237	1038	3	]	]	X
cblr-14237	1038	4	,	,	PUNCT
cblr-14237	1038	5	and	and	CCONJ
cblr-14237	1038	6	thomas	thomas	PROPN
cblr-14237	1038	7	p.	p.	PROPN
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cblr-14237	1038	9	,	,	PUNCT
cblr-14237	1038	10	kill	kill	VERB
cblr-14237	1038	11	the	the	DET
cblr-14237	1038	12	tax	tax	NOUN
cblr-14237	1038	13	exclusion	exclusion	NOUN
cblr-14237	1038	14	for	for	ADP
cblr-14237	1038	15	health	health	NOUN
cblr-14237	1038	16	insurance	insurance	NOUN
cblr-14237	1038	17	,	,	PUNCT
cblr-14237	1038	18	nat’l	nat’l	NOUN
cblr-14237	1038	19	rev	rev	VERB
cblr-14237	1038	20	.	.	PUNCT
cblr-14237	1039	1	(	(	PUNCT
cblr-14237	1039	2	aug	aug	PROPN
cblr-14237	1039	3	.	.	PROPN
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cblr-14237	1039	5	,	,	PUNCT
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cblr-14237	1039	7	)	)	PUNCT
cblr-14237	1039	8	(	(	PUNCT
cblr-14237	1039	9	stating	state	VERB
cblr-14237	1039	10	that	that	SCONJ
cblr-14237	1039	11	miller	miller	PROPN
cblr-14237	1039	12	was	be	AUX
cblr-14237	1039	13	a	a	DET
cblr-14237	1039	14	resident	resident	ADJ
cblr-14237	1039	15	fellow	fellow	NOUN
cblr-14237	1039	16	at	at	ADP
cblr-14237	1039	17	the	the	DET
cblr-14237	1039	18	american	american	PROPN
cblr-14237	1039	19	enterprise	enterprise	PROPN
cblr-14237	1039	20	institute	institute	PROPN
cblr-14237	1039	21	)	)	PUNCT
cblr-14237	1039	22	,	,	PUNCT
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cblr-14237	1039	24	.	.	PUNCT
cblr-14237	1040	1	202	202	NUM
cblr-14237	1040	2	compare	compare	VERB
cblr-14237	1040	3	milton	milton	PROPN
cblr-14237	1040	4	friedman	friedman	PROPN
cblr-14237	1040	5	,	,	PUNCT
cblr-14237	1040	6	how	how	SCONJ
cblr-14237	1040	7	to	to	PART
cblr-14237	1040	8	cure	cure	VERB
cblr-14237	1040	9	health	health	NOUN
cblr-14237	1040	10	care	care	NOUN
cblr-14237	1040	11	,	,	PUNCT
cblr-14237	1040	12	hoover	hoover	NOUN
cblr-14237	1040	13	inst	inst	NOUN
cblr-14237	1040	14	.	.	PUNCT
cblr-14237	1041	1	(	(	PUNCT
cblr-14237	1041	2	july	july	PROPN
cblr-14237	1041	3	30	30	NUM
cblr-14237	1041	4	,	,	PUNCT
cblr-14237	1041	5	2001	2001	NUM
cblr-14237	1041	6	)	)	PUNCT
cblr-14237	1041	7	(	(	PUNCT
cblr-14237	1041	8	arguing	argue	VERB
cblr-14237	1041	9	that	that	SCONJ
cblr-14237	1041	10	the	the	DET
cblr-14237	1041	11	exclusion	exclusion	NOUN
cblr-14237	1041	12	for	for	ADP
cblr-14237	1041	13	ephi	ephi	NOUN
cblr-14237	1041	14	“	"	PUNCT
cblr-14237	1041	15	raise[s	raise[s	PROPN
cblr-14237	1041	16	]	]	PUNCT
cblr-14237	1041	17	health	health	NOUN
cblr-14237	1041	18	costs	cost	NOUN
cblr-14237	1041	19	”	"	PUNCT
cblr-14237	1041	20	)	)	PUNCT
cblr-14237	1041	21	,	,	PUNCT
cblr-14237	1041	22	https://www.hoover.org/research/how-cure-health-care-0	https://www.hoover.org/research/how-cure-health-care-0	PROPN
cblr-14237	1042	1	[	[	X
cblr-14237	1042	2	https://perma.cc/dse7-5uwv	https://perma.cc/dse7-5uwv	X
cblr-14237	1042	3	]	]	X
cblr-14237	1042	4	,	,	PUNCT
cblr-14237	1042	5	with	with	ADP
cblr-14237	1042	6	jason	jason	PROPN
cblr-14237	1042	7	furman	furman	PROPN
cblr-14237	1042	8	,	,	PUNCT
cblr-14237	1042	9	health	health	NOUN
cblr-14237	1042	10	reform	reform	NOUN
cblr-14237	1042	11	through	through	ADP
cblr-14237	1042	12	tax	tax	NOUN
cblr-14237	1042	13	reform	reform	NOUN
cblr-14237	1042	14	:	:	PUNCT
cblr-14237	1042	15	a	a	DET
cblr-14237	1042	16	primer	primer	NOUN
cblr-14237	1042	17	,	,	PUNCT
cblr-14237	1042	18	27	27	NUM
cblr-14237	1042	19	health	health	NOUN
cblr-14237	1042	20	affairs	affair	NOUN
cblr-14237	1042	21	622	622	NUM
cblr-14237	1042	22	,	,	PUNCT
cblr-14237	1042	23	631	631	NUM
cblr-14237	1042	24	(	(	PUNCT
cblr-14237	1042	25	2008	2008	NUM
cblr-14237	1042	26	)	)	PUNCT
cblr-14237	1042	27	(	(	PUNCT
cblr-14237	1042	28	“	"	PUNCT
cblr-14237	1042	29	current	current	ADJ
cblr-14237	1042	30	tax	tax	NOUN
cblr-14237	1042	31	expenditures	expenditure	NOUN
cblr-14237	1042	32	for	for	ADP
cblr-14237	1042	33	health	health	NOUN
cblr-14237	1042	34	care	care	NOUN
cblr-14237	1042	35	provide	provide	VERB
cblr-14237	1042	36	a	a	DET
cblr-14237	1042	37	pool	pool	NOUN
cblr-14237	1042	38	of	of	ADP
cblr-14237	1042	39	$	$	SYM
cblr-14237	1042	40	200	200	NUM
cblr-14237	1042	41	billion	billion	NUM
cblr-14237	1042	42	that	that	PRON
cblr-14237	1042	43	could	could	AUX
cblr-14237	1042	44	be	be	AUX
cblr-14237	1042	45	used	use	VERB
cblr-14237	1042	46	to	to	PART
cblr-14237	1042	47	finance	finance	VERB
cblr-14237	1042	48	expanded	expand	VERB
cblr-14237	1042	49	or	or	CCONJ
cblr-14237	1042	50	even	even	ADV
cblr-14237	1042	51	universal	universal	ADJ
cblr-14237	1042	52	coverage	coverage	NOUN
cblr-14237	1042	53	,	,	PUNCT
cblr-14237	1042	54	with	with	ADP
cblr-14237	1042	55	additional	additional	ADJ
cblr-14237	1042	56	resources	resource	NOUN
cblr-14237	1042	57	potentially	potentially	ADV
cblr-14237	1042	58	left	leave	VERB
cblr-14237	1042	59	over	over	ADP
cblr-14237	1042	60	for	for	ADP
cblr-14237	1042	61	debt	debt	NOUN
cblr-14237	1042	62	reduction	reduction	NOUN
cblr-14237	1042	63	or	or	CCONJ
cblr-14237	1042	64	tax	tax	NOUN
cblr-14237	1042	65	cuts	cut	NOUN
cblr-14237	1042	66	.	.	PUNCT
cblr-14237	1042	67	”	"	PUNCT
cblr-14237	1042	68	)	)	PUNCT
cblr-14237	1042	69	.	.	PUNCT
cblr-14237	1043	1	203	203	NUM
cblr-14237	1043	2	see	see	VERB
cblr-14237	1043	3	dep’t	dep’t	NOUN
cblr-14237	1043	4	of	of	ADP
cblr-14237	1043	5	the	the	DET
cblr-14237	1043	6	treas	treas	PROPN
cblr-14237	1043	7	.	.	PUNCT
cblr-14237	1043	8	,	,	PUNCT
cblr-14237	1043	9	1	1	NUM
cblr-14237	1043	10	tax	tax	NOUN
cblr-14237	1043	11	reform	reform	NOUN
cblr-14237	1043	12	for	for	ADP
cblr-14237	1043	13	fairness	fairness	NOUN
cblr-14237	1043	14	,	,	PUNCT
cblr-14237	1043	15	simplicity	simplicity	NOUN
cblr-14237	1043	16	,	,	PUNCT
cblr-14237	1043	17	and	and	CCONJ
cblr-14237	1043	18	economic	economic	ADJ
cblr-14237	1043	19	growth	growth	NOUN
cblr-14237	1043	20	ix	ix	ADP
cblr-14237	1043	21	(	(	PUNCT
cblr-14237	1043	22	1984	1984	NUM
cblr-14237	1043	23	)	)	PUNCT
cblr-14237	1043	24	(	(	PUNCT
cblr-14237	1043	25	proposing	propose	VERB
cblr-14237	1043	26	a	a	DET
cblr-14237	1043	27	monthly	monthly	ADJ
cblr-14237	1043	28	dollar	dollar	NOUN
cblr-14237	1043	29	cap	cap	NOUN
cblr-14237	1043	30	that	that	PRON
cblr-14237	1043	31	would	would	AUX
cblr-14237	1043	32	limit	limit	VERB
cblr-14237	1043	33	the	the	DET
cblr-14237	1043	34	exclusion	exclusion	NOUN
cblr-14237	1043	35	for	for	ADP
cblr-14237	1043	36	“	"	PUNCT
cblr-14237	1043	37	only	only	ADV
cblr-14237	1043	38	about	about	ADV
cblr-14237	1043	39	30	30	NUM
cblr-14237	1043	40	percent	percent	NOUN
cblr-14237	1043	41	of	of	ADP
cblr-14237	1043	42	all	all	DET
cblr-14237	1043	43	employees	employee	NOUN
cblr-14237	1043	44	”	"	PUNCT
cblr-14237	1043	45	)	)	PUNCT
cblr-14237	1043	46	,	,	PUNCT
cblr-14237	1043	47	https://home.treasury.gov/system/files/131/report-tax-reform-v1-1984.pdf	https://home.treasury.gov/system/files/131/report-tax-reform-v1-1984.pdf	PROPN
cblr-14237	1044	1	[	[	X
cblr-14237	1044	2	https://perma.cc/79xf-dw36	https://perma.cc/79xf-dw36	PROPN
cblr-14237	1044	3	]	]	X
cblr-14237	1044	4	;	;	PUNCT
cblr-14237	1044	5	furman	furman	PROPN
cblr-14237	1044	6	,	,	PUNCT
cblr-14237	1044	7	supra	supra	PROPN
cblr-14237	1044	8	note	note	PROPN
cblr-14237	1044	9	202	202	NUM
cblr-14237	1044	10	,	,	PUNCT
cblr-14237	1044	11	at	at	ADP
cblr-14237	1044	12	629	629	NUM
cblr-14237	1044	13	(	(	PUNCT
cblr-14237	1044	14	proposing	propose	VERB
cblr-14237	1044	15	,	,	PUNCT
cblr-14237	1044	16	in	in	ADP
cblr-14237	1044	17	the	the	DET
cblr-14237	1044	18	debate	debate	NOUN
cblr-14237	1044	19	that	that	PRON
cblr-14237	1044	20	led	lead	VERB
cblr-14237	1044	21	to	to	ADP
cblr-14237	1044	22	the	the	DET
cblr-14237	1044	23	aca	aca	NOUN
cblr-14237	1044	24	,	,	PUNCT
cblr-14237	1044	25	“	"	PUNCT
cblr-14237	1044	26	[	[	X
cblr-14237	1044	27	a]t	a]t	ADJ
cblr-14237	1044	28	a	a	DET
cblr-14237	1044	29	minimum	minimum	NOUN
cblr-14237	1044	30	,	,	PUNCT
cblr-14237	1044	31	putting	put	VERB
cblr-14237	1044	32	a	a	DET
cblr-14237	1044	33	cap	cap	NOUN
cblr-14237	1044	34	on	on	ADP
cblr-14237	1044	35	the	the	DET
cblr-14237	1044	36	existing	exist	VERB
cblr-14237	1044	37	exclusion	exclusion	NOUN
cblr-14237	1044	38	[	[	X
cblr-14237	1044	39	for	for	ADP
cblr-14237	1044	40	ephi	ephi	NOUN
cblr-14237	1044	41	]	]	PUNCT
cblr-14237	1044	42	”	"	PUNCT
cblr-14237	1044	43	)	)	PUNCT
cblr-14237	1044	44	.	.	PUNCT
cblr-14237	1045	1	no	no	INTJ
cblr-14237	1045	2	.	.	NOUN
cblr-14237	1045	3	2	2	NUM
cblr-14237	1045	4	]	]	PUNCT
cblr-14237	1045	5	transforming	transform	VERB
cblr-14237	1045	6	tax	tax	NOUN
cblr-14237	1045	7	expenditures	expenditure	NOUN
cblr-14237	1045	8	687	687	NUM
cblr-14237	1045	9	than	than	ADP
cblr-14237	1045	10	six	six	NUM
cblr-14237	1045	11	decades	decade	NOUN
cblr-14237	1045	12	of	of	ADP
cblr-14237	1045	13	undisturbed	undisturbed	ADJ
cblr-14237	1045	14	tenure	tenure	NOUN
cblr-14237	1045	15	as	as	ADP
cblr-14237	1045	16	a	a	DET
cblr-14237	1045	17	headline	headline	NOUN
cblr-14237	1045	18	tax	tax	NOUN
cblr-14237	1045	19	expenditure.204	expenditure.204	PROPN
cblr-14237	1045	20	when	when	SCONJ
cblr-14237	1045	21	considered	consider	VERB
cblr-14237	1045	22	in	in	ADP
cblr-14237	1045	23	a	a	DET
cblr-14237	1045	24	broader	broad	ADJ
cblr-14237	1045	25	context	context	NOUN
cblr-14237	1045	26	,	,	PUNCT
cblr-14237	1045	27	however	however	ADV
cblr-14237	1045	28	,	,	PUNCT
cblr-14237	1045	29	the	the	DET
cblr-14237	1045	30	ephi	ephi	NOUN
cblr-14237	1045	31	exclusion	exclusion	NOUN
cblr-14237	1045	32	’s	’s	PART
cblr-14237	1045	33	role	role	NOUN
cblr-14237	1045	34	has	have	AUX
cblr-14237	1045	35	evolved	evolve	VERB
cblr-14237	1045	36	dramatically	dramatically	ADV
cblr-14237	1045	37	over	over	ADP
cblr-14237	1045	38	the	the	DET
cblr-14237	1045	39	last	last	ADJ
cblr-14237	1045	40	thirtyfive	thirtyfive	ADJ
cblr-14237	1045	41	years	year	NOUN
cblr-14237	1045	42	.	.	PUNCT
cblr-14237	1046	1	through	through	ADP
cblr-14237	1046	2	iterative	iterative	NOUN
cblr-14237	1046	3	changes	change	NOUN
cblr-14237	1046	4	in	in	ADP
cblr-14237	1046	5	taxation	taxation	NOUN
cblr-14237	1046	6	and	and	CCONJ
cblr-14237	1046	7	health	health	NOUN
cblr-14237	1046	8	care	care	NOUN
cblr-14237	1046	9	provisioning	provisioning	PROPN
cblr-14237	1046	10	,	,	PUNCT
cblr-14237	1046	11	congress	congress	PROPN
cblr-14237	1046	12	transformed	transform	VERB
cblr-14237	1046	13	the	the	DET
cblr-14237	1046	14	ephi	ephi	NOUN
cblr-14237	1046	15	exclusion	exclusion	NOUN
cblr-14237	1046	16	from	from	ADP
cblr-14237	1046	17	a	a	DET
cblr-14237	1046	18	base	base	NOUN
cblr-14237	1046	19	carve	carve	NOUN
cblr-14237	1046	20	-	-	PUNCT
cblr-14237	1046	21	out	out	NOUN
cblr-14237	1046	22	into	into	ADP
cblr-14237	1046	23	something	something	PRON
cblr-14237	1046	24	more	more	ADV
cblr-14237	1046	25	appropriately	appropriately	ADV
cblr-14237	1046	26	characterized	characterize	VERB
cblr-14237	1046	27	as	as	ADP
cblr-14237	1046	28	part	part	NOUN
cblr-14237	1046	29	of	of	ADP
cblr-14237	1046	30	the	the	DET
cblr-14237	1046	31	rate	rate	NOUN
cblr-14237	1046	32	structure	structure	NOUN
cblr-14237	1046	33	.	.	PUNCT
cblr-14237	1047	1	congress	congress	PROPN
cblr-14237	1047	2	accomplished	accomplish	VERB
cblr-14237	1047	3	this	this	DET
cblr-14237	1047	4	base	base	ADJ
cblr-14237	1047	5	-	-	PUNCT
cblr-14237	1047	6	rate	rate	NOUN
cblr-14237	1047	7	transformation	transformation	NOUN
cblr-14237	1047	8	indirectly	indirectly	ADV
cblr-14237	1047	9	,	,	PUNCT
cblr-14237	1047	10	over	over	ADP
cblr-14237	1047	11	time	time	NOUN
cblr-14237	1047	12	,	,	PUNCT
cblr-14237	1047	13	and	and	CCONJ
cblr-14237	1047	14	without	without	ADP
cblr-14237	1047	15	an	an	DET
cblr-14237	1047	16	express	express	ADJ
cblr-14237	1047	17	intent	intent	NOUN
cblr-14237	1047	18	to	to	PART
cblr-14237	1047	19	produce	produce	VERB
cblr-14237	1047	20	unified	unified	ADJ
cblr-14237	1047	21	policy	policy	NOUN
cblr-14237	1047	22	.	.	PUNCT
cblr-14237	1048	1	since	since	SCONJ
cblr-14237	1048	2	1986	1986	NUM
cblr-14237	1048	3	,	,	PUNCT
cblr-14237	1048	4	the	the	DET
cblr-14237	1048	5	story	story	NOUN
cblr-14237	1048	6	of	of	ADP
cblr-14237	1048	7	the	the	DET
cblr-14237	1048	8	ephi	ephi	NOUN
cblr-14237	1048	9	exclusion	exclusion	NOUN
cblr-14237	1048	10	is	be	AUX
cblr-14237	1048	11	not	not	PART
cblr-14237	1048	12	one	one	NUM
cblr-14237	1048	13	of	of	ADP
cblr-14237	1048	14	stymied	stymied	ADJ
cblr-14237	1048	15	tax	tax	NOUN
cblr-14237	1048	16	expenditure	expenditure	NOUN
cblr-14237	1048	17	reform	reform	NOUN
cblr-14237	1048	18	.	.	PUNCT
cblr-14237	1049	1	a	a	DET
cblr-14237	1049	2	more	more	ADV
cblr-14237	1049	3	appropriate	appropriate	ADJ
cblr-14237	1049	4	narrative	narrative	NOUN
cblr-14237	1049	5	focuses	focus	VERB
cblr-14237	1049	6	on	on	ADP
cblr-14237	1049	7	congress	congress	PROPN
cblr-14237	1049	8	’s	’s	PART
cblr-14237	1049	9	uncoordinated	uncoordinated	ADJ
cblr-14237	1049	10	actions	action	NOUN
cblr-14237	1049	11	to	to	PART
cblr-14237	1049	12	universalize	universalize	VERB
cblr-14237	1049	13	an	an	DET
cblr-14237	1049	14	imperfect	imperfect	ADJ
cblr-14237	1049	15	exclusion	exclusion	NOUN
cblr-14237	1049	16	for	for	ADP
cblr-14237	1049	17	health	health	NOUN
cblr-14237	1049	18	insurance	insurance	NOUN
cblr-14237	1049	19	costs	cost	NOUN
cblr-14237	1049	20	—	—	PUNCT
cblr-14237	1049	21	something	something	PRON
cblr-14237	1049	22	more	more	ADV
cblr-14237	1049	23	akin	akin	ADJ
cblr-14237	1049	24	to	to	ADP
cblr-14237	1049	25	an	an	DET
cblr-14237	1049	26	idiosyncratic	idiosyncratic	ADJ
cblr-14237	1049	27	expansion	expansion	NOUN
cblr-14237	1049	28	of	of	ADP
cblr-14237	1049	29	the	the	DET
cblr-14237	1049	30	standard	standard	ADJ
cblr-14237	1049	31	deduction	deduction	NOUN
cblr-14237	1049	32	to	to	PART
cblr-14237	1049	33	account	account	VERB
cblr-14237	1049	34	for	for	ADP
cblr-14237	1049	35	typical	typical	ADJ
cblr-14237	1049	36	health	health	NOUN
cblr-14237	1049	37	care	care	NOUN
cblr-14237	1049	38	expenditures	expenditure	NOUN
cblr-14237	1049	39	.	.	PUNCT
cblr-14237	1050	1	this	this	DET
cblr-14237	1050	2	transformation	transformation	NOUN
cblr-14237	1050	3	has	have	VERB
cblr-14237	1050	4	important	important	ADJ
cblr-14237	1050	5	implications	implication	NOUN
cblr-14237	1050	6	for	for	ADP
cblr-14237	1050	7	how	how	SCONJ
cblr-14237	1050	8	policymakers	policymaker	NOUN
cblr-14237	1050	9	conceptualize	conceptualize	VERB
cblr-14237	1050	10	the	the	DET
cblr-14237	1050	11	ephi	ephi	NOUN
cblr-14237	1050	12	in	in	ADP
cblr-14237	1050	13	terms	term	NOUN
cblr-14237	1050	14	of	of	ADP
cblr-14237	1050	15	costs	cost	NOUN
cblr-14237	1050	16	and	and	CCONJ
cblr-14237	1050	17	programmatic	programmatic	ADJ
cblr-14237	1050	18	scope	scope	NOUN
cblr-14237	1050	19	,	,	PUNCT
cblr-14237	1050	20	as	as	ADV
cblr-14237	1050	21	well	well	ADV
cblr-14237	1050	22	as	as	ADP
cblr-14237	1050	23	for	for	ADP
cblr-14237	1050	24	the	the	DET
cblr-14237	1050	25	normative	normative	ADJ
cblr-14237	1050	26	stakes	stake	NOUN
cblr-14237	1050	27	of	of	ADP
cblr-14237	1050	28	reform	reform	NOUN
cblr-14237	1050	29	proposals	proposal	NOUN
cblr-14237	1050	30	.	.	PUNCT
cblr-14237	1051	1	1	1	X
cblr-14237	1051	2	.	.	X
cblr-14237	1051	3	transforming	transform	VERB
cblr-14237	1051	4	health	health	NOUN
cblr-14237	1051	5	insurance	insurance	NOUN
cblr-14237	1051	6	taxation	taxation	NOUN
cblr-14237	1051	7	the	the	DET
cblr-14237	1051	8	ephi	ephi	NOUN
cblr-14237	1051	9	’s	’s	PART
cblr-14237	1051	10	base	base	NOUN
cblr-14237	1051	11	-	-	PUNCT
cblr-14237	1051	12	rate	rate	NOUN
cblr-14237	1051	13	transformation	transformation	NOUN
cblr-14237	1051	14	emerges	emerge	VERB
cblr-14237	1051	15	by	by	ADP
cblr-14237	1051	16	comparing	compare	VERB
cblr-14237	1051	17	the	the	DET
cblr-14237	1051	18	tax	tax	NOUN
cblr-14237	1051	19	treatment	treatment	NOUN
cblr-14237	1051	20	of	of	ADP
cblr-14237	1051	21	ephi	ephi	NOUN
cblr-14237	1051	22	coverage	coverage	NOUN
cblr-14237	1051	23	with	with	ADP
cblr-14237	1051	24	the	the	DET
cblr-14237	1051	25	regulatory	regulatory	ADJ
cblr-14237	1051	26	evolution	evolution	NOUN
cblr-14237	1051	27	of	of	ADP
cblr-14237	1051	28	nonemployee	nonemployee	PROPN
cblr-14237	1051	29	health	health	NOUN
cblr-14237	1051	30	insurance	insurance	NOUN
cblr-14237	1051	31	in	in	ADP
cblr-14237	1051	32	the	the	DET
cblr-14237	1051	33	united	united	PROPN
cblr-14237	1051	34	states	states	PROPN
cblr-14237	1051	35	over	over	ADP
cblr-14237	1051	36	the	the	DET
cblr-14237	1051	37	last	last	ADJ
cblr-14237	1051	38	four	four	NUM
cblr-14237	1051	39	decades	decade	NOUN
cblr-14237	1051	40	.	.	PUNCT
cblr-14237	1052	1	the	the	DET
cblr-14237	1052	2	baseline	baseline	ADJ
cblr-14237	1052	3	consequences	consequence	NOUN
cblr-14237	1052	4	of	of	ADP
cblr-14237	1052	5	ephi	ephi	NOUN
cblr-14237	1052	6	coverage	coverage	NOUN
cblr-14237	1052	7	have	have	AUX
cblr-14237	1052	8	remained	remain	VERB
cblr-14237	1052	9	constant	constant	ADJ
cblr-14237	1052	10	since	since	SCONJ
cblr-14237	1052	11	the	the	DET
cblr-14237	1052	12	1954	1954	NUM
cblr-14237	1052	13	recodification	recodification	NOUN
cblr-14237	1052	14	of	of	ADP
cblr-14237	1052	15	the	the	DET
cblr-14237	1052	16	code.205	code.205	NOUN
cblr-14237	1052	17	for	for	ADP
cblr-14237	1052	18	employees	employee	NOUN
cblr-14237	1052	19	with	with	ADP
cblr-14237	1052	20	ephi	ephi	NOUN
cblr-14237	1052	21	,	,	PUNCT
cblr-14237	1052	22	income	income	NOUN
cblr-14237	1052	23	does	do	AUX
cblr-14237	1052	24	not	not	PART
cblr-14237	1052	25	include	include	VERB
cblr-14237	1052	26	either	either	CCONJ
cblr-14237	1052	27	the	the	DET
cblr-14237	1052	28	cost	cost	NOUN
cblr-14237	1052	29	of	of	ADP
cblr-14237	1052	30	premiums	premium	NOUN
cblr-14237	1052	31	,	,	PUNCT
cblr-14237	1052	32	204	204	NUM
cblr-14237	1052	33	see	see	VERB
cblr-14237	1052	34	zelenak	zelenak	NOUN
cblr-14237	1052	35	,	,	PUNCT
cblr-14237	1052	36	supra	supra	PROPN
cblr-14237	1052	37	note	note	VERB
cblr-14237	1052	38	200	200	NUM
cblr-14237	1052	39	,	,	PUNCT
cblr-14237	1052	40	at	at	ADP
cblr-14237	1052	41	82	82	NUM
cblr-14237	1052	42	(	(	PUNCT
cblr-14237	1052	43	“	"	PUNCT
cblr-14237	1052	44	[	[	X
cblr-14237	1052	45	t]he	t]he	ADV
cblr-14237	1052	46	very	very	ADJ
cblr-14237	1052	47	absence	absence	NOUN
cblr-14237	1052	48	of	of	ADP
cblr-14237	1052	49	changes	change	NOUN
cblr-14237	1052	50	in	in	ADP
cblr-14237	1052	51	the	the	DET
cblr-14237	1052	52	ephi	ephi	NOUN
cblr-14237	1052	53	tax	tax	NOUN
cblr-14237	1052	54	rules	rule	NOUN
cblr-14237	1052	55	is	be	AUX
cblr-14237	1052	56	in	in	ADP
cblr-14237	1052	57	striking	strike	VERB
cblr-14237	1052	58	contrast	contrast	NOUN
cblr-14237	1052	59	with	with	ADP
cblr-14237	1052	60	[	[	PUNCT
cblr-14237	1052	61	statutory	statutory	ADJ
cblr-14237	1052	62	changes	change	NOUN
cblr-14237	1052	63	to	to	ADP
cblr-14237	1052	64	other	other	ADJ
cblr-14237	1052	65	popular	popular	ADJ
cblr-14237	1052	66	tax	tax	NOUN
cblr-14237	1052	67	expenditures	expenditure	NOUN
cblr-14237	1052	68	]	]	PUNCT
cblr-14237	1052	69	.	.	PUNCT
cblr-14237	1052	70	”	"	PUNCT
cblr-14237	1052	71	)	)	PUNCT
cblr-14237	1052	72	.	.	PUNCT
cblr-14237	1053	1	in	in	ADP
cblr-14237	1053	2	1983	1983	NUM
cblr-14237	1053	3	,	,	PUNCT
cblr-14237	1053	4	congress	congress	PROPN
cblr-14237	1053	5	repealed	repeal	VERB
cblr-14237	1053	6	a	a	DET
cblr-14237	1053	7	limited	limited	ADJ
cblr-14237	1053	8	exclusion	exclusion	NOUN
cblr-14237	1053	9	for	for	ADP
cblr-14237	1053	10	wage	wage	NOUN
cblr-14237	1053	11	replacement	replacement	NOUN
cblr-14237	1053	12	payments	payment	NOUN
cblr-14237	1053	13	during	during	ADP
cblr-14237	1053	14	periods	period	NOUN
cblr-14237	1053	15	of	of	ADP
cblr-14237	1053	16	disability	disability	NOUN
cblr-14237	1053	17	or	or	CCONJ
cblr-14237	1053	18	,	,	PUNCT
cblr-14237	1053	19	before	before	ADP
cblr-14237	1053	20	1976	1976	NUM
cblr-14237	1053	21	,	,	PUNCT
cblr-14237	1053	22	illness	illness	NOUN
cblr-14237	1053	23	.	.	PUNCT
cblr-14237	1054	1	see	see	VERB
cblr-14237	1054	2	social	social	ADJ
cblr-14237	1054	3	security	security	NOUN
cblr-14237	1054	4	act	act	NOUN
cblr-14237	1054	5	amendments	amendment	NOUN
cblr-14237	1054	6	of	of	ADP
cblr-14237	1054	7	1983	1983	NUM
cblr-14237	1054	8	,	,	PUNCT
cblr-14237	1054	9	pub	pub	NOUN
cblr-14237	1054	10	.	.	PUNCT
cblr-14237	1055	1	l.	l.	PROPN
cblr-14237	1055	2	no	no	INTJ
cblr-14237	1055	3	.	.	PROPN
cblr-14237	1056	1	98	98	NUM
cblr-14237	1056	2	-	-	SYM
cblr-14237	1056	3	21	21	NUM
cblr-14237	1056	4	,	,	PUNCT
cblr-14237	1056	5	§	§	PROPN
cblr-14237	1056	6	122(b	122(b	PROPN
cblr-14237	1056	7	)	)	PUNCT
cblr-14237	1056	8	,	,	PUNCT
cblr-14237	1056	9	97	97	NUM
cblr-14237	1056	10	stat	stat	NOUN
cblr-14237	1056	11	.	.	PUNCT
cblr-14237	1057	1	65	65	NUM
cblr-14237	1057	2	,	,	PUNCT
cblr-14237	1057	3	87	87	NUM
cblr-14237	1057	4	(	(	PUNCT
cblr-14237	1057	5	1983	1983	NUM
cblr-14237	1057	6	)	)	PUNCT
cblr-14237	1057	7	(	(	PUNCT
cblr-14237	1057	8	repealing	repealing	NOUN
cblr-14237	1057	9	i.r.c	i.r.c	NOUN
cblr-14237	1057	10	.	.	PUNCT
cblr-14237	1058	1	§	§	PROPN
cblr-14237	1058	2	105(d	105(d	PROPN
cblr-14237	1058	3	)	)	PUNCT
cblr-14237	1058	4	)	)	PUNCT
cblr-14237	1058	5	.	.	PUNCT
cblr-14237	1059	1	the	the	DET
cblr-14237	1059	2	broader	broad	ADJ
cblr-14237	1059	3	exclusion	exclusion	NOUN
cblr-14237	1059	4	for	for	ADP
cblr-14237	1059	5	employer	employer	NOUN
cblr-14237	1059	6	-	-	PUNCT
cblr-14237	1059	7	provided	provide	VERB
cblr-14237	1059	8	health	health	NOUN
cblr-14237	1059	9	insurance	insurance	NOUN
cblr-14237	1059	10	remained	remain	VERB
cblr-14237	1059	11	,	,	PUNCT
cblr-14237	1059	12	however	however	ADV
cblr-14237	1059	13	.	.	PUNCT
cblr-14237	1060	1	205	205	NUM
cblr-14237	1060	2	see	see	VERB
cblr-14237	1060	3	h.r	h.r	PROPN
cblr-14237	1060	4	.	.	PROPN
cblr-14237	1060	5	rep	rep	PROPN
cblr-14237	1060	6	.	.	PROPN
cblr-14237	1060	7	no	no	PROPN
cblr-14237	1060	8	.	.	NOUN
cblr-14237	1060	9	591	591	NUM
cblr-14237	1060	10	-	-	SYM
cblr-14237	1060	11	8300	8300	NUM
cblr-14237	1060	12	,	,	PUNCT
cblr-14237	1060	13	at	at	ADP
cblr-14237	1060	14	54	54	NUM
cblr-14237	1060	15	(	(	PUNCT
cblr-14237	1060	16	1954	1954	NUM
cblr-14237	1060	17	)	)	PUNCT
cblr-14237	1060	18	.	.	PUNCT
cblr-14237	1061	1	688	688	NUM
cblr-14237	1061	2	columbia	columbia	PROPN
cblr-14237	1061	3	business	business	NOUN
cblr-14237	1061	4	law	law	NOUN
cblr-14237	1061	5	review	review	NOUN
cblr-14237	1061	6	[	[	X
cblr-14237	1061	7	vol	vol	NOUN
cblr-14237	1061	8	.	.	NOUN
cblr-14237	1061	9	2024	2024	NUM
cblr-14237	1061	10	whether	whether	SCONJ
cblr-14237	1061	11	paid	pay	VERB
cblr-14237	1061	12	by	by	ADP
cblr-14237	1061	13	the	the	DET
cblr-14237	1061	14	employees	employee	NOUN
cblr-14237	1061	15	or	or	CCONJ
cblr-14237	1061	16	their	their	PRON
cblr-14237	1061	17	employers,206	employers,206	PROPN
cblr-14237	1061	18	or	or	CCONJ
cblr-14237	1061	19	the	the	DET
cblr-14237	1061	20	value	value	NOUN
cblr-14237	1061	21	of	of	ADP
cblr-14237	1061	22	medical	medical	ADJ
cblr-14237	1061	23	care	care	NOUN
cblr-14237	1061	24	conferred	confer	VERB
cblr-14237	1061	25	through	through	ADP
cblr-14237	1061	26	this	this	DET
cblr-14237	1061	27	insurance.207	insurance.207	NOUN
cblr-14237	1061	28	employees	employee	NOUN
cblr-14237	1061	29	(	(	PUNCT
cblr-14237	1061	30	and	and	CCONJ
cblr-14237	1061	31	their	their	PRON
cblr-14237	1061	32	family	family	NOUN
cblr-14237	1061	33	members	member	NOUN
cblr-14237	1061	34	)	)	PUNCT
cblr-14237	1061	35	receive	receive	VERB
cblr-14237	1061	36	the	the	DET
cblr-14237	1061	37	benefits	benefit	NOUN
cblr-14237	1061	38	of	of	ADP
cblr-14237	1061	39	health	health	NOUN
cblr-14237	1061	40	insurance	insurance	NOUN
cblr-14237	1061	41	but	but	CCONJ
cblr-14237	1061	42	are	be	AUX
cblr-14237	1061	43	not	not	PART
cblr-14237	1061	44	taxed	tax	VERB
cblr-14237	1061	45	on	on	ADP
cblr-14237	1061	46	this	this	DET
cblr-14237	1061	47	benefit	benefit	NOUN
cblr-14237	1061	48	’s	’s	PART
cblr-14237	1061	49	value	value	NOUN
cblr-14237	1061	50	.	.	PUNCT
cblr-14237	1062	1	this	this	DET
cblr-14237	1062	2	type	type	NOUN
cblr-14237	1062	3	of	of	ADP
cblr-14237	1062	4	employment	employment	NOUN
cblr-14237	1062	5	-	-	PUNCT
cblr-14237	1062	6	based	base	VERB
cblr-14237	1062	7	health	health	NOUN
cblr-14237	1062	8	insurance	insurance	NOUN
cblr-14237	1062	9	coverage	coverage	NOUN
cblr-14237	1062	10	applies	apply	VERB
cblr-14237	1062	11	to	to	ADP
cblr-14237	1062	12	approximately	approximately	ADV
cblr-14237	1062	13	55	55	NUM
cblr-14237	1062	14	%	%	NOUN
cblr-14237	1062	15	of	of	ADP
cblr-14237	1062	16	the	the	DET
cblr-14237	1062	17	u.s	u.s	PROPN
cblr-14237	1062	18	.	.	PROPN
cblr-14237	1062	19	population.208	population.208	NOUN
cblr-14237	1062	20	before	before	ADP
cblr-14237	1062	21	1987	1987	NUM
cblr-14237	1062	22	,	,	PUNCT
cblr-14237	1062	23	working	working	NOUN
cblr-14237	1062	24	nonemployees	nonemployee	NOUN
cblr-14237	1062	25	,	,	PUNCT
cblr-14237	1062	26	such	such	ADJ
cblr-14237	1062	27	as	as	ADP
cblr-14237	1062	28	independent	independent	ADJ
cblr-14237	1062	29	contractors	contractor	NOUN
cblr-14237	1062	30	and	and	CCONJ
cblr-14237	1062	31	certain	certain	ADJ
cblr-14237	1062	32	business	business	NOUN
cblr-14237	1062	33	owners	owner	NOUN
cblr-14237	1062	34	,	,	PUNCT
cblr-14237	1062	35	did	do	AUX
cblr-14237	1062	36	not	not	PART
cblr-14237	1062	37	receive	receive	VERB
cblr-14237	1062	38	a	a	DET
cblr-14237	1062	39	generalized	generalized	ADJ
cblr-14237	1062	40	tax	tax	NOUN
cblr-14237	1062	41	benefit	benefit	NOUN
cblr-14237	1062	42	for	for	ADP
cblr-14237	1062	43	the	the	DET
cblr-14237	1062	44	costs	cost	NOUN
cblr-14237	1062	45	of	of	ADP
cblr-14237	1062	46	personal	personal	ADJ
cblr-14237	1062	47	and	and	CCONJ
cblr-14237	1062	48	family	family	NOUN
cblr-14237	1062	49	health	health	NOUN
cblr-14237	1062	50	insurance.209	insurance.209	ADP
cblr-14237	1062	51	instead	instead	ADV
cblr-14237	1062	52	,	,	PUNCT
cblr-14237	1062	53	these	these	DET
cblr-14237	1062	54	individuals	individual	NOUN
cblr-14237	1062	55	could	could	AUX
cblr-14237	1062	56	claim	claim	VERB
cblr-14237	1062	57	an	an	DET
cblr-14237	1062	58	itemized	itemize	VERB
cblr-14237	1062	59	deduction	deduction	NOUN
cblr-14237	1062	60	for	for	ADP
cblr-14237	1062	61	their	their	PRON
cblr-14237	1062	62	aggregate	aggregate	ADJ
cblr-14237	1062	63	medical	medical	ADJ
cblr-14237	1062	64	care	care	NOUN
cblr-14237	1062	65	costs	cost	NOUN
cblr-14237	1062	66	,	,	PUNCT
cblr-14237	1062	67	including	include	VERB
cblr-14237	1062	68	health	health	NOUN
cblr-14237	1062	69	insurance	insurance	NOUN
cblr-14237	1062	70	premiums	premium	NOUN
cblr-14237	1062	71	,	,	PUNCT
cblr-14237	1062	72	in	in	ADP
cblr-14237	1062	73	excess	excess	NOUN
cblr-14237	1062	74	of	of	ADP
cblr-14237	1062	75	a	a	DET
cblr-14237	1062	76	floor	floor	NOUN
cblr-14237	1062	77	equal	equal	ADJ
cblr-14237	1062	78	to	to	ADP
cblr-14237	1062	79	5	5	NUM
cblr-14237	1062	80	%	%	NOUN
cblr-14237	1062	81	of	of	ADP
cblr-14237	1062	82	adjusted	adjust	VERB
cblr-14237	1062	83	gross	gross	ADJ
cblr-14237	1062	84	income.210	income.210	NOUN
cblr-14237	1062	85	starting	start	VERB
cblr-14237	1062	86	in	in	ADP
cblr-14237	1062	87	the	the	DET
cblr-14237	1062	88	1960s	1960	NOUN
cblr-14237	1062	89	,	,	PUNCT
cblr-14237	1062	90	this	this	DET
cblr-14237	1062	91	itemized	itemize	VERB
cblr-14237	1062	92	deduction	deduction	NOUN
cblr-14237	1062	93	lost	lose	VERB
cblr-14237	1062	94	value	value	NOUN
cblr-14237	1062	95	for	for	ADP
cblr-14237	1062	96	taxpayers	taxpayer	NOUN
cblr-14237	1062	97	relative	relative	ADJ
cblr-14237	1062	98	to	to	ADP
cblr-14237	1062	99	the	the	DET
cblr-14237	1062	100	longstanding	longstanding	ADJ
cblr-14237	1062	101	ephi	ephi	NOUN
cblr-14237	1062	102	exclusion,211	exclusion,211	NOUN
cblr-14237	1062	103	as	as	SCONJ
cblr-14237	1062	104	health	health	NOUN
cblr-14237	1062	105	insurance	insurance	NOUN
cblr-14237	1062	106	plans	plan	NOUN
cblr-14237	1062	107	began	begin	VERB
cblr-14237	1062	108	to	to	PART
cblr-14237	1062	109	include	include	VERB
cblr-14237	1062	110	primary	primary	ADJ
cblr-14237	1062	111	care	care	NOUN
cblr-14237	1062	112	and	and	CCONJ
cblr-14237	1062	113	nonhospital	nonhospital	ADJ
cblr-14237	1062	114	benefits	benefit	NOUN
cblr-14237	1062	115	in	in	ADP
cblr-14237	1062	116	addition	addition	NOUN
cblr-14237	1062	117	to	to	ADP
cblr-14237	1062	118	surgical	surgical	ADJ
cblr-14237	1062	119	and	and	CCONJ
cblr-14237	1062	120	major	major	ADJ
cblr-14237	1062	121	medical	medical	ADJ
cblr-14237	1062	122	care	care	NOUN
cblr-14237	1062	123	—	—	PUNCT
cblr-14237	1062	124	and	and	CCONJ
cblr-14237	1062	125	as	as	SCONJ
cblr-14237	1062	126	the	the	DET
cblr-14237	1062	127	growth	growth	NOUN
cblr-14237	1062	128	in	in	ADP
cblr-14237	1062	129	national	national	ADJ
cblr-14237	1062	130	health	health	NOUN
cblr-14237	1062	131	care	care	NOUN
cblr-14237	1062	132	costs	cost	NOUN
cblr-14237	1062	133	started	start	VERB
cblr-14237	1062	134	to	to	PART
cblr-14237	1062	135	accelerate.212	accelerate.212	VERB
cblr-14237	1062	136	to	to	PART
cblr-14237	1062	137	establish	establish	VERB
cblr-14237	1062	138	some	some	DET
cblr-14237	1062	139	degree	degree	NOUN
cblr-14237	1062	140	of	of	ADP
cblr-14237	1062	141	parity	parity	NOUN
cblr-14237	1062	142	between	between	ADP
cblr-14237	1062	143	employees	employee	NOUN
cblr-14237	1062	144	and	and	CCONJ
cblr-14237	1062	145	the	the	DET
cblr-14237	1062	146	self	self	NOUN
cblr-14237	1062	147	-	-	PUNCT
cblr-14237	1062	148	employed	employ	VERB
cblr-14237	1062	149	,	,	PUNCT
cblr-14237	1062	150	the	the	DET
cblr-14237	1062	151	tax	tax	NOUN
cblr-14237	1062	152	reform	reform	PROPN
cblr-14237	1062	153	act	act	NOUN
cblr-14237	1062	154	of	of	ADP
cblr-14237	1062	155	1986	1986	NUM
cblr-14237	1062	156	introduced	introduce	VERB
cblr-14237	1062	157	a	a	DET
cblr-14237	1062	158	206	206	NUM
cblr-14237	1062	159	i.r.c	i.r.c	NOUN
cblr-14237	1062	160	.	.	PUNCT
cblr-14237	1063	1	§	§	PROPN
cblr-14237	1063	2	106(a	106(a	NUM
cblr-14237	1063	3	)	)	PUNCT
cblr-14237	1063	4	.	.	PUNCT
cblr-14237	1064	1	employers	employer	NOUN
cblr-14237	1064	2	generally	generally	ADV
cblr-14237	1064	3	may	may	AUX
cblr-14237	1064	4	deduct	deduct	VERB
cblr-14237	1064	5	these	these	DET
cblr-14237	1064	6	premiums	premium	NOUN
cblr-14237	1064	7	as	as	ADP
cblr-14237	1064	8	compensation	compensation	NOUN
cblr-14237	1064	9	expense	expense	NOUN
cblr-14237	1064	10	.	.	PUNCT
cblr-14237	1065	1	see	see	VERB
cblr-14237	1065	2	treas	treas	PROPN
cblr-14237	1065	3	.	.	PUNCT
cblr-14237	1066	1	reg	reg	PROPN
cblr-14237	1066	2	.	.	PUNCT
cblr-14237	1067	1	§	§	PROPN
cblr-14237	1067	2	1.162	1.162	NUM
cblr-14237	1067	3	-	-	SYM
cblr-14237	1067	4	10(a	10(a	NUM
cblr-14237	1067	5	)	)	PUNCT
cblr-14237	1067	6	.	.	PUNCT
cblr-14237	1068	1	207	207	NUM
cblr-14237	1068	2	i.r.c	i.r.c	NOUN
cblr-14237	1068	3	.	.	PUNCT
cblr-14237	1069	1	§	§	PROPN
cblr-14237	1069	2	105(a	105(a	PROPN
cblr-14237	1069	3	)	)	PUNCT
cblr-14237	1069	4	,	,	PUNCT
cblr-14237	1069	5	(	(	PUNCT
cblr-14237	1069	6	b	b	NOUN
cblr-14237	1069	7	)	)	PUNCT
cblr-14237	1069	8	.	.	PUNCT
cblr-14237	1070	1	208	208	NUM
cblr-14237	1070	2	see	see	VERB
cblr-14237	1070	3	katherine	katherine	PROPN
cblr-14237	1070	4	keisler	keisler	PROPN
cblr-14237	1070	5	-	-	PUNCT
cblr-14237	1070	6	starkey	starkey	PROPN
cblr-14237	1070	7	&	&	CCONJ
cblr-14237	1070	8	lisa	lisa	PROPN
cblr-14237	1070	9	n.	n.	PROPN
cblr-14237	1070	10	bunch	bunch	PROPN
cblr-14237	1070	11	,	,	PUNCT
cblr-14237	1070	12	u.s	u.s	PROPN
cblr-14237	1070	13	.	.	PROPN
cblr-14237	1070	14	census	census	PROPN
cblr-14237	1070	15	bureau	bureau	PROPN
cblr-14237	1070	16	,	,	PUNCT
cblr-14237	1070	17	rep	rep	PROPN
cblr-14237	1070	18	.	.	PROPN
cblr-14237	1070	19	no	no	PROPN
cblr-14237	1070	20	.	.	PUNCT
cblr-14237	1070	21	p60	p60	NOUN
cblr-14237	1070	22	-	-	PUNCT
cblr-14237	1070	23	284	284	NUM
cblr-14237	1070	24	,	,	PUNCT
cblr-14237	1070	25	health	health	NOUN
cblr-14237	1070	26	insurance	insurance	NOUN
cblr-14237	1070	27	coverage	coverage	NOUN
cblr-14237	1070	28	in	in	ADP
cblr-14237	1070	29	the	the	DET
cblr-14237	1070	30	united	united	PROPN
cblr-14237	1070	31	states	states	PROPN
cblr-14237	1070	32	:	:	PUNCT
cblr-14237	1070	33	2023	2023	NUM
cblr-14237	1070	34	,	,	PUNCT
cblr-14237	1070	35	at	at	ADP
cblr-14237	1070	36	3	3	NUM
cblr-14237	1070	37	(	(	PUNCT
cblr-14237	1070	38	2024	2024	NUM
cblr-14237	1070	39	)	)	PUNCT
cblr-14237	1070	40	(	(	PUNCT
cblr-14237	1070	41	finding	find	VERB
cblr-14237	1070	42	employment	employment	NOUN
cblr-14237	1070	43	-	-	PUNCT
cblr-14237	1070	44	based	base	VERB
cblr-14237	1070	45	health	health	NOUN
cblr-14237	1070	46	insurance	insurance	NOUN
cblr-14237	1070	47	to	to	PART
cblr-14237	1070	48	cover	cover	VERB
cblr-14237	1070	49	53.7	53.7	NUM
cblr-14237	1070	50	%	%	NOUN
cblr-14237	1070	51	of	of	ADP
cblr-14237	1070	52	people	people	NOUN
cblr-14237	1070	53	in	in	ADP
cblr-14237	1070	54	2023	2023	NUM
cblr-14237	1070	55	and	and	CCONJ
cblr-14237	1070	56	54.4	54.4	NUM
cblr-14237	1070	57	%	%	NOUN
cblr-14237	1070	58	of	of	ADP
cblr-14237	1070	59	people	people	NOUN
cblr-14237	1070	60	in	in	ADP
cblr-14237	1070	61	2022	2022	NUM
cblr-14237	1070	62	)	)	PUNCT
cblr-14237	1070	63	,	,	PUNCT
cblr-14237	1070	64	https://www2.census.gov/library/publications/2024/demo/p60-284.pdf	https://www2.census.gov/library/publications/2024/demo/p60-284.pdf	PUNCT
cblr-14237	1070	65	[	[	X
cblr-14237	1070	66	https://perma.cc/npm4-645d	https://perma.cc/npm4-645d	X
cblr-14237	1070	67	]	]	PUNCT
cblr-14237	1070	68	.	.	PUNCT
cblr-14237	1071	1	since	since	SCONJ
cblr-14237	1071	2	2010	2010	NUM
cblr-14237	1071	3	,	,	PUNCT
cblr-14237	1071	4	this	this	DET
cblr-14237	1071	5	percentage	percentage	NOUN
cblr-14237	1071	6	has	have	AUX
cblr-14237	1071	7	fluctuated	fluctuate	VERB
cblr-14237	1071	8	between	between	ADP
cblr-14237	1071	9	54	54	NUM
cblr-14237	1071	10	%	%	NOUN
cblr-14237	1071	11	and	and	CCONJ
cblr-14237	1071	12	59	59	NUM
cblr-14237	1071	13	%	%	NOUN
cblr-14237	1071	14	.	.	PUNCT
cblr-14237	1072	1	in	in	ADP
cblr-14237	1072	2	the	the	DET
cblr-14237	1072	3	late	late	ADJ
cblr-14237	1072	4	1990s	1990	NOUN
cblr-14237	1072	5	and	and	CCONJ
cblr-14237	1072	6	early	early	ADJ
cblr-14237	1072	7	2000s	2000s	NUM
cblr-14237	1072	8	,	,	PUNCT
cblr-14237	1072	9	this	this	DET
cblr-14237	1072	10	percentage	percentage	NOUN
cblr-14237	1072	11	was	be	AUX
cblr-14237	1072	12	approximately	approximately	ADV
cblr-14237	1072	13	65	65	NUM
cblr-14237	1072	14	%	%	NOUN
cblr-14237	1072	15	.	.	PUNCT
cblr-14237	1073	1	see	see	VERB
cblr-14237	1073	2	matthew	matthew	PROPN
cblr-14237	1073	3	rae	rae	PROPN
cblr-14237	1073	4	,	,	PUNCT
cblr-14237	1073	5	daniel	daniel	PROPN
cblr-14237	1073	6	mcdermott	mcdermott	PROPN
cblr-14237	1073	7	,	,	PUNCT
cblr-14237	1073	8	larry	larry	PROPN
cblr-14237	1073	9	levitt	levitt	PROPN
cblr-14237	1073	10	&	&	CCONJ
cblr-14237	1073	11	gary	gary	PROPN
cblr-14237	1073	12	claxton	claxton	PROPN
cblr-14237	1073	13	,	,	PUNCT
cblr-14237	1073	14	long	long	ADJ
cblr-14237	1073	15	-	-	PUNCT
cblr-14237	1073	16	term	term	NOUN
cblr-14237	1073	17	trends	trend	NOUN
cblr-14237	1073	18	in	in	ADP
cblr-14237	1073	19	employer	employer	NOUN
cblr-14237	1073	20	-	-	PUNCT
cblr-14237	1073	21	based	base	VERB
cblr-14237	1073	22	coverage	coverage	NOUN
cblr-14237	1073	23	,	,	PUNCT
cblr-14237	1073	24	peterson	peterson	PROPN
cblr-14237	1073	25	-	-	PUNCT
cblr-14237	1073	26	kff	kff	PROPN
cblr-14237	1073	27	health	health	NOUN
cblr-14237	1073	28	system	system	NOUN
cblr-14237	1073	29	tracker	tracker	PROPN
cblr-14237	1073	30	(	(	PUNCT
cblr-14237	1073	31	apr	apr	PROPN
cblr-14237	1073	32	.	.	PROPN
cblr-14237	1074	1	3	3	NUM
cblr-14237	1074	2	.	.	NUM
cblr-14237	1074	3	2020	2020	NUM
cblr-14237	1074	4	)	)	PUNCT
cblr-14237	1075	1	,	,	PUNCT
cblr-14237	1075	2	https://www.healthsystemtracker.org/brief/long-term-trends-inemployer-based-coverage	https://www.healthsystemtracker.org/brief/long-term-trends-inemployer-based-coverage	NOUN
cblr-14237	1075	3	[	[	X
cblr-14237	1075	4	https://perma.cc/7fp7-kwsp	https://perma.cc/7fp7-kwsp	PROPN
cblr-14237	1075	5	]	]	X
cblr-14237	1075	6	.	.	PUNCT
cblr-14237	1076	1	209	209	NUM
cblr-14237	1076	2	see	see	VERB
cblr-14237	1076	3	h.r	h.r	PROPN
cblr-14237	1076	4	.	.	PROPN
cblr-14237	1076	5	rep	rep	PROPN
cblr-14237	1076	6	.	.	PROPN
cblr-14237	1077	1	no	no	PROPN
cblr-14237	1077	2	.	.	NOUN
cblr-14237	1078	1	99	99	NUM
cblr-14237	1078	2	-	-	SYM
cblr-14237	1078	3	841	841	NUM
cblr-14237	1078	4	,	,	PUNCT
cblr-14237	1078	5	vol	vol	NOUN
cblr-14237	1078	6	.	.	PUNCT
cblr-14237	1078	7	ii	ii	PROPN
cblr-14237	1078	8	,	,	PUNCT
cblr-14237	1078	9	at	at	ADP
cblr-14237	1078	10	538	538	NUM
cblr-14237	1078	11	(	(	PUNCT
cblr-14237	1078	12	1986	1986	NUM
cblr-14237	1078	13	)	)	PUNCT
cblr-14237	1078	14	(	(	PUNCT
cblr-14237	1078	15	conf	conf	NOUN
cblr-14237	1078	16	.	.	PUNCT
cblr-14237	1078	17	rep	rep	PROPN
cblr-14237	1078	18	.	.	PROPN
cblr-14237	1078	19	)	)	PUNCT
cblr-14237	1078	20	.	.	PUNCT
cblr-14237	1079	1	210	210	NUM
cblr-14237	1079	2	see	see	VERB
cblr-14237	1079	3	i	i	PRON
cblr-14237	1079	4	d.	d.	PROPN
cblr-14237	1079	5	(	(	PUNCT
cblr-14237	1079	6	discussing	discuss	VERB
cblr-14237	1079	7	§	§	PROPN
cblr-14237	1079	8	213	213	NUM
cblr-14237	1079	9	)	)	PUNCT
cblr-14237	1079	10	.	.	PUNCT
cblr-14237	1080	1	the	the	DET
cblr-14237	1080	2	1986	1986	NUM
cblr-14237	1080	3	act	act	NOUN
cblr-14237	1080	4	increased	increase	VERB
cblr-14237	1080	5	the	the	DET
cblr-14237	1080	6	floor	floor	NOUN
cblr-14237	1080	7	to	to	ADP
cblr-14237	1080	8	7.5	7.5	NUM
cblr-14237	1080	9	%	%	NOUN
cblr-14237	1080	10	of	of	ADP
cblr-14237	1080	11	adjusted	adjust	VERB
cblr-14237	1080	12	gross	gross	ADJ
cblr-14237	1080	13	income	income	NOUN
cblr-14237	1080	14	(	(	PUNCT
cblr-14237	1080	15	agi	agi	NOUN
cblr-14237	1080	16	)	)	PUNCT
cblr-14237	1080	17	.	.	PUNCT
cblr-14237	1081	1	211	211	NUM
cblr-14237	1081	2	h.r	h.r	PROPN
cblr-14237	1081	3	.	.	PROPN
cblr-14237	1081	4	rep	rep	PROPN
cblr-14237	1081	5	.	.	PROPN
cblr-14237	1081	6	no	no	INTJ
cblr-14237	1081	7	.	.	NOUN
cblr-14237	1081	8	84	84	NUM
cblr-14237	1081	9	-	-	SYM
cblr-14237	1081	10	423	423	NUM
cblr-14237	1081	11	,	,	PUNCT
cblr-14237	1081	12	at	at	ADP
cblr-14237	1081	13	5	5	NUM
cblr-14237	1081	14	(	(	PUNCT
cblr-14237	1081	15	1972	1972	NUM
cblr-14237	1081	16	)	)	PUNCT
cblr-14237	1081	17	.	.	PUNCT
cblr-14237	1082	1	212	212	NUM
cblr-14237	1082	2	see	see	VERB
cblr-14237	1082	3	rosemary	rosemary	PROPN
cblr-14237	1082	4	stevens	stevens	PROPN
cblr-14237	1082	5	,	,	PUNCT
cblr-14237	1082	6	health	health	NOUN
cblr-14237	1082	7	care	care	NOUN
cblr-14237	1082	8	in	in	ADP
cblr-14237	1082	9	the	the	DET
cblr-14237	1082	10	early	early	ADJ
cblr-14237	1082	11	1960s	1960	NOUN
cblr-14237	1082	12	,	,	PUNCT
cblr-14237	1082	13	18	18	NUM
cblr-14237	1082	14	health	health	NOUN
cblr-14237	1082	15	care	care	NOUN
cblr-14237	1082	16	fin	fin	PROPN
cblr-14237	1082	17	.	.	PUNCT
cblr-14237	1083	1	rev	rev	PROPN
cblr-14237	1083	2	.	.	PROPN
cblr-14237	1083	3	11	11	NUM
cblr-14237	1083	4	,	,	PUNCT
cblr-14237	1083	5	19	19	NUM
cblr-14237	1083	6	(	(	PUNCT
cblr-14237	1083	7	1996	1996	NUM
cblr-14237	1083	8	)	)	PUNCT
cblr-14237	1083	9	.	.	PUNCT
cblr-14237	1084	1	no	no	INTJ
cblr-14237	1084	2	.	.	NOUN
cblr-14237	1084	3	2	2	NUM
cblr-14237	1084	4	]	]	PUNCT
cblr-14237	1084	5	transforming	transform	VERB
cblr-14237	1084	6	tax	tax	NOUN
cblr-14237	1084	7	expenditures	expenditure	NOUN
cblr-14237	1084	8	689	689	NUM
cblr-14237	1084	9	limited	limit	VERB
cblr-14237	1084	10	deduction	deduction	NOUN
cblr-14237	1084	11	for	for	ADP
cblr-14237	1084	12	working	work	VERB
cblr-14237	1084	13	nonemployees	nonemployee	NOUN
cblr-14237	1084	14	equal	equal	ADJ
cblr-14237	1084	15	to	to	ADP
cblr-14237	1084	16	25	25	NUM
cblr-14237	1084	17	%	%	NOUN
cblr-14237	1084	18	of	of	ADP
cblr-14237	1084	19	the	the	DET
cblr-14237	1084	20	amounts	amount	NOUN
cblr-14237	1084	21	paid	pay	VERB
cblr-14237	1084	22	for	for	ADP
cblr-14237	1084	23	health	health	NOUN
cblr-14237	1084	24	insurance	insurance	NOUN
cblr-14237	1084	25	—	—	PUNCT
cblr-14237	1084	26	half	half	NOUN
cblr-14237	1084	27	of	of	ADP
cblr-14237	1084	28	the	the	DET
cblr-14237	1084	29	50	50	NUM
cblr-14237	1084	30	%	%	NOUN
cblr-14237	1084	31	benefit	benefit	NOUN
cblr-14237	1084	32	proposed	propose	VERB
cblr-14237	1084	33	in	in	ADP
cblr-14237	1084	34	the	the	DET
cblr-14237	1084	35	senate	senate	PROPN
cblr-14237	1084	36	amendment	amendment	PROPN
cblr-14237	1084	37	to	to	ADP
cblr-14237	1084	38	the	the	DET
cblr-14237	1084	39	house	house	NOUN
cblr-14237	1084	40	’s	’s	PART
cblr-14237	1084	41	original	original	ADJ
cblr-14237	1084	42	bill.213	bill.213	NOUN
cblr-14237	1084	43	as	as	SCONJ
cblr-14237	1084	44	first	first	ADV
cblr-14237	1084	45	enacted	enact	VERB
cblr-14237	1084	46	,	,	PUNCT
cblr-14237	1084	47	this	this	DET
cblr-14237	1084	48	already	already	ADV
cblr-14237	1084	49	-	-	PUNCT
cblr-14237	1084	50	anemic	anemic	ADJ
cblr-14237	1084	51	provision	provision	NOUN
cblr-14237	1084	52	was	be	AUX
cblr-14237	1084	53	scheduled	schedule	VERB
cblr-14237	1084	54	to	to	PART
cblr-14237	1084	55	expire	expire	VERB
cblr-14237	1084	56	after	after	ADP
cblr-14237	1084	57	1989	1989	NUM
cblr-14237	1084	58	.	.	PUNCT
cblr-14237	1085	1	over	over	ADP
cblr-14237	1085	2	the	the	DET
cblr-14237	1085	3	next	next	ADJ
cblr-14237	1085	4	decade	decade	NOUN
cblr-14237	1085	5	,	,	PUNCT
cblr-14237	1085	6	congress	congress	PROPN
cblr-14237	1085	7	extended	extend	VERB
cblr-14237	1085	8	the	the	DET
cblr-14237	1085	9	provision	provision	NOUN
cblr-14237	1085	10	’s	’s	PART
cblr-14237	1085	11	sunset	sunset	NOUN
cblr-14237	1085	12	four	four	NUM
cblr-14237	1085	13	times214	times214	PROPN
cblr-14237	1085	14	and	and	CCONJ
cblr-14237	1085	15	ultimately	ultimately	ADV
cblr-14237	1085	16	made	make	VERB
cblr-14237	1085	17	the	the	DET
cblr-14237	1085	18	provision	provision	NOUN
cblr-14237	1085	19	permanent	permanent	ADJ
cblr-14237	1085	20	in	in	ADP
cblr-14237	1085	21	1995.215	1995.215	NUM
cblr-14237	1085	22	between	between	ADP
cblr-14237	1085	23	1995	1995	NUM
cblr-14237	1085	24	and	and	CCONJ
cblr-14237	1085	25	1997	1997	NUM
cblr-14237	1085	26	,	,	PUNCT
cblr-14237	1085	27	congress	congress	PROPN
cblr-14237	1085	28	revisited	revisit	VERB
cblr-14237	1085	29	the	the	DET
cblr-14237	1085	30	amount	amount	NOUN
cblr-14237	1085	31	of	of	ADP
cblr-14237	1085	32	the	the	DET
cblr-14237	1085	33	deduction	deduction	NOUN
cblr-14237	1085	34	,	,	PUNCT
cblr-14237	1085	35	increasing	increase	VERB
cblr-14237	1085	36	the	the	DET
cblr-14237	1085	37	deductible	deductible	ADJ
cblr-14237	1085	38	percentage	percentage	NOUN
cblr-14237	1085	39	to	to	ADP
cblr-14237	1085	40	30	30	NUM
cblr-14237	1085	41	%	%	NOUN
cblr-14237	1085	42	,	,	PUNCT
cblr-14237	1085	43	then	then	ADV
cblr-14237	1085	44	80	80	NUM
cblr-14237	1085	45	%	%	NOUN
cblr-14237	1085	46	,	,	PUNCT
cblr-14237	1085	47	then	then	ADV
cblr-14237	1085	48	100	100	NUM
cblr-14237	1085	49	%	%	NOUN
cblr-14237	1085	50	,	,	PUNCT
cblr-14237	1085	51	phased	phase	VERB
cblr-14237	1085	52	in	in	ADP
cblr-14237	1085	53	over	over	ADP
cblr-14237	1085	54	a	a	DET
cblr-14237	1085	55	ten	ten	NUM
cblr-14237	1085	56	-	-	PUNCT
cblr-14237	1085	57	year	year	NOUN
cblr-14237	1085	58	period	period	NOUN
cblr-14237	1085	59	.	.	PUNCT
cblr-14237	1086	1	in	in	ADP
cblr-14237	1086	2	1998	1998	NUM
cblr-14237	1086	3	,	,	PUNCT
cblr-14237	1086	4	congress	congress	PROPN
cblr-14237	1086	5	shortened	shorten	VERB
cblr-14237	1086	6	the	the	DET
cblr-14237	1086	7	phase	phase	NOUN
cblr-14237	1086	8	-	-	PUNCT
cblr-14237	1086	9	in	in	ADP
cblr-14237	1086	10	period	period	NOUN
cblr-14237	1086	11	to	to	ADP
cblr-14237	1086	12	five	five	NUM
cblr-14237	1086	13	years	year	NOUN
cblr-14237	1086	14	,	,	PUNCT
cblr-14237	1086	15	with	with	ADP
cblr-14237	1086	16	full	full	ADJ
cblr-14237	1086	17	deductibility	deductibility	NOUN
cblr-14237	1086	18	for	for	ADP
cblr-14237	1086	19	working	work	VERB
cblr-14237	1086	20	nonemployees	nonemployee	NOUN
cblr-14237	1086	21	’	’	PART
cblr-14237	1086	22	health	health	NOUN
cblr-14237	1086	23	insurance	insurance	NOUN
cblr-14237	1086	24	costs	cost	NOUN
cblr-14237	1086	25	beginning	begin	VERB
cblr-14237	1086	26	in	in	ADP
cblr-14237	1086	27	2003.216	2003.216	NUM
cblr-14237	1086	28	after	after	ADP
cblr-14237	1086	29	the	the	DET
cblr-14237	1086	30	changes	change	NOUN
cblr-14237	1086	31	initiated	initiate	VERB
cblr-14237	1086	32	by	by	ADP
cblr-14237	1086	33	tax	tax	NOUN
cblr-14237	1086	34	reform	reform	NOUN
cblr-14237	1086	35	act	act	NOUN
cblr-14237	1086	36	of	of	ADP
cblr-14237	1086	37	1986	1986	NUM
cblr-14237	1086	38	,	,	PUNCT
cblr-14237	1086	39	current	current	ADJ
cblr-14237	1086	40	law	law	NOUN
cblr-14237	1086	41	allows	allow	VERB
cblr-14237	1086	42	working	work	VERB
cblr-14237	1086	43	nonemployees	nonemployee	NOUN
cblr-14237	1086	44	to	to	PART
cblr-14237	1086	45	deduct	deduct	VERB
cblr-14237	1086	46	all	all	DET
cblr-14237	1086	47	amounts	amount	NOUN
cblr-14237	1086	48	paid	pay	VERB
cblr-14237	1086	49	for	for	ADP
cblr-14237	1086	50	health	health	NOUN
cblr-14237	1086	51	insurance,217	insurance,217	PROPN
cblr-14237	1086	52	subject	subject	NOUN
cblr-14237	1086	53	to	to	ADP
cblr-14237	1086	54	various	various	ADJ
cblr-14237	1086	55	limitations,218	limitations,218	NOUN
cblr-14237	1086	56	and	and	CCONJ
cblr-14237	1086	57	these	these	DET
cblr-14237	1086	58	individuals	individual	NOUN
cblr-14237	1086	59	’	'	PUNCT
cblr-14237	1086	60	income	income	NOUN
cblr-14237	1086	61	does	do	AUX
cblr-14237	1086	62	not	not	PART
cblr-14237	1086	63	include	include	VERB
cblr-14237	1086	64	the	the	DET
cblr-14237	1086	65	value	value	NOUN
cblr-14237	1086	66	of	of	ADP
cblr-14237	1086	67	medical	medical	ADJ
cblr-14237	1086	68	care	care	NOUN
cblr-14237	1086	69	provided	provide	VERB
cblr-14237	1086	70	by	by	ADP
cblr-14237	1086	71	this	this	DET
cblr-14237	1086	72	insurance.219	insurance.219	NOUN
cblr-14237	1086	73	working	work	VERB
cblr-14237	1086	74	nonemployees	nonemployee	NOUN
cblr-14237	1086	75	take	take	VERB
cblr-14237	1086	76	this	this	DET
cblr-14237	1086	77	deduction	deduction	NOUN
cblr-14237	1086	78	against	against	ADP
cblr-14237	1086	79	gross	gross	ADJ
cblr-14237	1086	80	income	income	NOUN
cblr-14237	1086	81	—	—	PUNCT
cblr-14237	1086	82	above	above	ADP
cblr-14237	1086	83	the	the	DET
cblr-14237	1086	84	line	line	NOUN
cblr-14237	1086	85	—	—	PUNCT
cblr-14237	1086	86	rather	rather	ADV
cblr-14237	1086	87	than	than	ADP
cblr-14237	1086	88	as	as	ADP
cblr-14237	1086	89	an	an	DET
cblr-14237	1086	90	itemized	itemize	VERB
cblr-14237	1086	91	deduction	deduction	NOUN
cblr-14237	1086	92	in	in	ADP
cblr-14237	1086	93	lieu	lieu	NOUN
cblr-14237	1086	94	of	of	ADP
cblr-14237	1086	95	the	the	DET
cblr-14237	1086	96	standard	standard	NOUN
cblr-14237	1086	97	deduction.220	deduction.220	VERB
cblr-14237	1086	98	this	this	DET
cblr-14237	1086	99	deduction	deduction	NOUN
cblr-14237	1086	100	mechanic	mechanic	NOUN
cblr-14237	1086	101	,	,	PUNCT
cblr-14237	1086	102	coupled	couple	VERB
cblr-14237	1086	103	with	with	ADP
cblr-14237	1086	104	the	the	DET
cblr-14237	1086	105	exclusion	exclusion	NOUN
cblr-14237	1086	106	of	of	ADP
cblr-14237	1086	107	insurance	insurance	NOUN
cblr-14237	1086	108	benefits	benefit	NOUN
cblr-14237	1086	109	,	,	PUNCT
cblr-14237	1086	110	is	be	AUX
cblr-14237	1086	111	equivalent	equivalent	ADJ
cblr-14237	1086	112	to	to	ADP
cblr-14237	1086	113	an	an	DET
cblr-14237	1086	114	exclusion	exclusion	NOUN
cblr-14237	1086	115	for	for	ADP
cblr-14237	1086	116	the	the	DET
cblr-14237	1086	117	cost	cost	NOUN
cblr-14237	1086	118	of	of	ADP
cblr-14237	1086	119	health	health	NOUN
cblr-14237	1086	120	insurance	insurance	NOUN
cblr-14237	1086	121	213	213	NUM
cblr-14237	1086	122	see	see	VERB
cblr-14237	1086	123	h.r	h.r	PROPN
cblr-14237	1086	124	.	.	PROPN
cblr-14237	1086	125	rep	rep	PROPN
cblr-14237	1086	126	.	.	PROPN
cblr-14237	1087	1	no	no	PROPN
cblr-14237	1087	2	.	.	NOUN
cblr-14237	1088	1	99	99	NUM
cblr-14237	1088	2	-	-	SYM
cblr-14237	1088	3	841	841	NUM
cblr-14237	1088	4	,	,	PUNCT
cblr-14237	1088	5	vol	vol	NOUN
cblr-14237	1088	6	.	.	PUNCT
cblr-14237	1088	7	ii	ii	PROPN
cblr-14237	1088	8	,	,	PUNCT
cblr-14237	1088	9	at	at	ADP
cblr-14237	1088	10	538–39	538–39	NUM
cblr-14237	1088	11	.	.	PUNCT
cblr-14237	1088	12	214	214	NUM
cblr-14237	1088	13	see	see	VERB
cblr-14237	1088	14	pub	pub	NOUN
cblr-14237	1088	15	.	.	PUNCT
cblr-14237	1089	1	l.	l.	PROPN
cblr-14237	1089	2	no	no	INTJ
cblr-14237	1089	3	.	.	PROPN
cblr-14237	1090	1	101	101	NUM
cblr-14237	1090	2	-	-	SYM
cblr-14237	1090	3	239	239	NUM
cblr-14237	1090	4	,	,	PUNCT
cblr-14237	1090	5	§	§	PROPN
cblr-14237	1090	6	6202(b)(3)(a	6202(b)(3)(a	NUM
cblr-14237	1090	7	)	)	PUNCT
cblr-14237	1090	8	(	(	PUNCT
cblr-14237	1090	9	1989	1989	NUM
cblr-14237	1090	10	)	)	PUNCT
cblr-14237	1090	11	;	;	PUNCT
cblr-14237	1091	1	pub	pub	NOUN
cblr-14237	1091	2	.	.	PUNCT
cblr-14237	1092	1	l.	l.	PROPN
cblr-14237	1092	2	no	no	INTJ
cblr-14237	1092	3	.	.	PROPN
cblr-14237	1093	1	101	101	NUM
cblr-14237	1093	2	-	-	SYM
cblr-14237	1093	3	508	508	NUM
cblr-14237	1093	4	,	,	PUNCT
cblr-14237	1093	5	§	§	PROPN
cblr-14237	1093	6	11410(a	11410(a	NUM
cblr-14237	1093	7	)	)	PUNCT
cblr-14237	1093	8	(	(	PUNCT
cblr-14237	1093	9	1990	1990	NUM
cblr-14237	1093	10	)	)	PUNCT
cblr-14237	1093	11	;	;	PUNCT
cblr-14237	1094	1	pub	pub	NOUN
cblr-14237	1094	2	.	.	PUNCT
cblr-14237	1095	1	l.	l.	PROPN
cblr-14237	1095	2	no	no	INTJ
cblr-14237	1095	3	.	.	PROPN
cblr-14237	1096	1	102	102	NUM
cblr-14237	1096	2	-	-	SYM
cblr-14237	1096	3	227	227	NUM
cblr-14237	1096	4	,	,	PUNCT
cblr-14237	1096	5	§	§	PROPN
cblr-14237	1096	6	110(a)(1	110(a)(1	NUM
cblr-14237	1096	7	)	)	PUNCT
cblr-14237	1096	8	(	(	PUNCT
cblr-14237	1096	9	1991	1991	NUM
cblr-14237	1096	10	)	)	PUNCT
cblr-14237	1096	11	;	;	PUNCT
cblr-14237	1097	1	pub	pub	NOUN
cblr-14237	1097	2	.	.	PUNCT
cblr-14237	1098	1	l.	l.	PROPN
cblr-14237	1098	2	no	no	INTJ
cblr-14237	1098	3	.	.	PROPN
cblr-14237	1099	1	10366	10366	NUM
cblr-14237	1099	2	,	,	PUNCT
cblr-14237	1099	3	§	§	PROPN
cblr-14237	1099	4	13174(a)(1	13174(a)(1	NUM
cblr-14237	1099	5	)	)	PUNCT
cblr-14237	1099	6	(	(	PUNCT
cblr-14237	1099	7	1993	1993	NUM
cblr-14237	1099	8	)	)	PUNCT
cblr-14237	1099	9	.	.	PUNCT
cblr-14237	1100	1	215	215	NUM
cblr-14237	1100	2	see	see	VERB
cblr-14237	1100	3	pub	pub	NOUN
cblr-14237	1100	4	.	.	PUNCT
cblr-14237	1101	1	l.	l.	PROPN
cblr-14237	1101	2	no	no	INTJ
cblr-14237	1101	3	.	.	PROPN
cblr-14237	1102	1	104	104	NUM
cblr-14237	1102	2	-	-	SYM
cblr-14237	1102	3	7	7	NUM
cblr-14237	1102	4	,	,	PUNCT
cblr-14237	1102	5	§	§	PROPN
cblr-14237	1102	6	1(a	1(a	NUM
cblr-14237	1102	7	)	)	PUNCT
cblr-14237	1102	8	(	(	PUNCT
cblr-14237	1102	9	1995	1995	NUM
cblr-14237	1102	10	)	)	PUNCT
cblr-14237	1102	11	.	.	PUNCT
cblr-14237	1103	1	216	216	NUM
cblr-14237	1103	2	see	see	VERB
cblr-14237	1103	3	pub	pub	NOUN
cblr-14237	1103	4	.	.	PUNCT
cblr-14237	1104	1	l.	l.	PROPN
cblr-14237	1104	2	no	no	INTJ
cblr-14237	1104	3	.	.	PROPN
cblr-14237	1105	1	105	105	NUM
cblr-14237	1105	2	-	-	SYM
cblr-14237	1105	3	277	277	NUM
cblr-14237	1105	4	,	,	PUNCT
cblr-14237	1105	5	§	§	PROPN
cblr-14237	1105	6	2002	2002	NUM
cblr-14237	1105	7	(	(	PUNCT
cblr-14237	1105	8	1998	1998	NUM
cblr-14237	1105	9	)	)	PUNCT
cblr-14237	1105	10	.	.	PUNCT
cblr-14237	1106	1	217	217	NUM
cblr-14237	1106	2	this	this	DET
cblr-14237	1106	3	category	category	NOUN
cblr-14237	1106	4	includes	include	VERB
cblr-14237	1106	5	partners	partner	NOUN
cblr-14237	1106	6	in	in	ADP
cblr-14237	1106	7	partnerships	partnership	NOUN
cblr-14237	1106	8	and	and	CCONJ
cblr-14237	1106	9	2	2	NUM
cblr-14237	1106	10	-	-	PUNCT
cblr-14237	1106	11	percent	percent	NOUN
cblr-14237	1106	12	shareholders	shareholder	NOUN
cblr-14237	1106	13	in	in	ADP
cblr-14237	1106	14	s	s	PART
cblr-14237	1106	15	corporations	corporation	NOUN
cblr-14237	1106	16	.	.	PUNCT
cblr-14237	1107	1	see	see	VERB
cblr-14237	1107	2	i.r.c	i.r.c	NOUN
cblr-14237	1107	3	.	.	PUNCT
cblr-14237	1108	1	§	§	PROPN
cblr-14237	1108	2	162(l)(5	162(l)(5	PROPN
cblr-14237	1108	3	)	)	PUNCT
cblr-14237	1108	4	.	.	PUNCT
cblr-14237	1109	1	218	218	NUM
cblr-14237	1109	2	two	two	NUM
cblr-14237	1109	3	of	of	ADP
cblr-14237	1109	4	these	these	DET
cblr-14237	1109	5	limitations	limitation	NOUN
cblr-14237	1109	6	have	have	VERB
cblr-14237	1109	7	an	an	DET
cblr-14237	1109	8	anti	anti	ADJ
cblr-14237	1109	9	-	-	ADJ
cblr-14237	1109	10	abuse	abuse	ADJ
cblr-14237	1109	11	focus	focus	NOUN
cblr-14237	1109	12	;	;	PUNCT
cblr-14237	1109	13	they	they	PRON
cblr-14237	1109	14	permit	permit	VERB
cblr-14237	1109	15	a	a	DET
cblr-14237	1109	16	deduction	deduction	NOUN
cblr-14237	1109	17	only	only	ADV
cblr-14237	1109	18	to	to	ADP
cblr-14237	1109	19	the	the	DET
cblr-14237	1109	20	extent	extent	NOUN
cblr-14237	1109	21	of	of	ADP
cblr-14237	1109	22	income	income	NOUN
cblr-14237	1109	23	from	from	ADP
cblr-14237	1109	24	the	the	DET
cblr-14237	1109	25	activity	activity	NOUN
cblr-14237	1109	26	and	and	CCONJ
cblr-14237	1109	27	prohibit	prohibit	VERB
cblr-14237	1109	28	a	a	DET
cblr-14237	1109	29	deduction	deduction	NOUN
cblr-14237	1109	30	for	for	ADP
cblr-14237	1109	31	individuals	individual	NOUN
cblr-14237	1109	32	otherwise	otherwise	ADV
cblr-14237	1109	33	eligible	eligible	ADJ
cblr-14237	1109	34	for	for	ADP
cblr-14237	1109	35	employer	employer	NOUN
cblr-14237	1109	36	-	-	PUNCT
cblr-14237	1109	37	provided	provide	VERB
cblr-14237	1109	38	health	health	NOUN
cblr-14237	1109	39	insurance	insurance	NOUN
cblr-14237	1109	40	.	.	PUNCT
cblr-14237	1110	1	i.r.c	i.r.c	NOUN
cblr-14237	1110	2	.	.	PUNCT
cblr-14237	1111	1	§	§	PROPN
cblr-14237	1111	2	162(l)(2)(a	162(l)(2)(a	NUM
cblr-14237	1111	3	)	)	PUNCT
cblr-14237	1111	4	,	,	PUNCT
cblr-14237	1111	5	(	(	PUNCT
cblr-14237	1111	6	b	b	NOUN
cblr-14237	1111	7	)	)	PUNCT
cblr-14237	1111	8	.	.	PUNCT
cblr-14237	1112	1	a	a	DET
cblr-14237	1112	2	third	third	ADJ
cblr-14237	1112	3	limitation	limitation	NOUN
cblr-14237	1112	4	disallows	disallow	VERB
cblr-14237	1112	5	any	any	DET
cblr-14237	1112	6	deduction	deduction	NOUN
cblr-14237	1112	7	for	for	ADP
cblr-14237	1112	8	self	self	NOUN
cblr-14237	1112	9	-	-	PUNCT
cblr-14237	1112	10	employment	employment	NOUN
cblr-14237	1112	11	tax	tax	NOUN
cblr-14237	1112	12	purposes	purpose	NOUN
cblr-14237	1112	13	.	.	PUNCT
cblr-14237	1113	1	i.r.c	i.r.c	NOUN
cblr-14237	1113	2	.	.	PUNCT
cblr-14237	1114	1	§	§	PROPN
cblr-14237	1114	2	162(l)(4	162(l)(4	PROPN
cblr-14237	1114	3	)	)	PUNCT
cblr-14237	1114	4	.	.	PUNCT
cblr-14237	1115	1	by	by	ADP
cblr-14237	1115	2	contrast	contrast	NOUN
cblr-14237	1115	3	,	,	PUNCT
cblr-14237	1115	4	the	the	DET
cblr-14237	1115	5	costs	cost	NOUN
cblr-14237	1115	6	of	of	ADP
cblr-14237	1115	7	ephi	ephi	NOUN
cblr-14237	1115	8	are	be	AUX
cblr-14237	1115	9	deductible	deductible	ADJ
cblr-14237	1115	10	for	for	ADP
cblr-14237	1115	11	employment	employment	NOUN
cblr-14237	1115	12	tax	tax	NOUN
cblr-14237	1115	13	purposes	purpose	NOUN
cblr-14237	1115	14	.	.	PUNCT
cblr-14237	1116	1	see	see	VERB
cblr-14237	1116	2	i.r.c	i.r.c	NOUN
cblr-14237	1116	3	.	.	PUNCT
cblr-14237	1117	1	§	§	PROPN
cblr-14237	1117	2	3121(a)(2)(a)–(b	3121(a)(2)(a)–(b	PROPN
cblr-14237	1117	3	)	)	PUNCT
cblr-14237	1117	4	.	.	PUNCT
cblr-14237	1118	1	219	219	NUM
cblr-14237	1118	2	see	see	VERB
cblr-14237	1118	3	i.r.c	i.r.c	NOUN
cblr-14237	1118	4	.	.	PUNCT
cblr-14237	1119	1	§	§	PROPN
cblr-14237	1119	2	104(a)(3	104(a)(3	NUM
cblr-14237	1119	3	)	)	PUNCT
cblr-14237	1119	4	.	.	PUNCT
cblr-14237	1120	1	220	220	NUM
cblr-14237	1120	2	see	see	VERB
cblr-14237	1120	3	i.r.c	i.r.c	NOUN
cblr-14237	1120	4	.	.	PUNCT
cblr-14237	1121	1	§	§	PROPN
cblr-14237	1121	2	§	§	PROPN
cblr-14237	1121	3	62(a	62(a	PROPN
cblr-14237	1121	4	)	)	PUNCT
cblr-14237	1121	5	,	,	PUNCT
cblr-14237	1121	6	63(b	63(b	NUM
cblr-14237	1121	7	)	)	PUNCT
cblr-14237	1121	8	,	,	PUNCT
cblr-14237	1121	9	63(d	63(d	NUM
cblr-14237	1121	10	)	)	PUNCT
cblr-14237	1121	11	.	.	PUNCT
cblr-14237	1122	1	690	690	NUM
cblr-14237	1122	2	columbia	columbia	PROPN
cblr-14237	1122	3	business	business	NOUN
cblr-14237	1122	4	law	law	PROPN
cblr-14237	1122	5	review	review	NOUN
cblr-14237	1123	1	[	[	X
cblr-14237	1123	2	vol	vol	NOUN
cblr-14237	1123	3	.	.	NOUN
cblr-14237	1123	4	2024	2024	NUM
cblr-14237	1123	5	premiums,221	premiums,221	NOUN
cblr-14237	1123	6	which	which	PRON
cblr-14237	1123	7	places	place	VERB
cblr-14237	1123	8	working	work	VERB
cblr-14237	1123	9	nonemployees	nonemployee	NOUN
cblr-14237	1123	10	in	in	ADP
cblr-14237	1123	11	an	an	DET
cblr-14237	1123	12	income	income	NOUN
cblr-14237	1123	13	tax	tax	NOUN
cblr-14237	1123	14	position	position	NOUN
cblr-14237	1123	15	comparable	comparable	ADJ
cblr-14237	1123	16	to	to	ADP
cblr-14237	1123	17	employees	employee	NOUN
cblr-14237	1123	18	covered	cover	VERB
cblr-14237	1123	19	by	by	ADP
cblr-14237	1123	20	ephi.222	ephi.222	NOUN
cblr-14237	1123	21	across	across	ADP
cblr-14237	1123	22	seventeen	seventeen	NUM
cblr-14237	1123	23	years	year	NOUN
cblr-14237	1123	24	and	and	CCONJ
cblr-14237	1123	25	seven	seven	NUM
cblr-14237	1123	26	acts	act	NOUN
cblr-14237	1123	27	of	of	ADP
cblr-14237	1123	28	congress,223	congress,223	NOUN
cblr-14237	1123	29	lawmakers	lawmaker	NOUN
cblr-14237	1123	30	expanded	expand	VERB
cblr-14237	1123	31	the	the	DET
cblr-14237	1123	32	ephi	ephi	NOUN
cblr-14237	1123	33	exclusion	exclusion	NOUN
cblr-14237	1123	34	to	to	ADP
cblr-14237	1123	35	working	work	VERB
cblr-14237	1123	36	nonemployees.224	nonemployees.224	NOUN
cblr-14237	1123	37	this	this	DET
cblr-14237	1123	38	benefit	benefit	NOUN
cblr-14237	1123	39	applies	apply	VERB
cblr-14237	1123	40	to	to	ADP
cblr-14237	1123	41	approximately	approximately	ADV
cblr-14237	1123	42	one	one	NUM
cblr-14237	1123	43	-	-	PUNCT
cblr-14237	1123	44	tenth	tenth	NOUN
cblr-14237	1123	45	of	of	ADP
cblr-14237	1123	46	the	the	DET
cblr-14237	1123	47	u.s	u.s	PROPN
cblr-14237	1123	48	.	.	PROPN
cblr-14237	1123	49	population.225	population.225	VERB
cblr-14237	1123	50	the	the	DET
cblr-14237	1123	51	tax	tax	NOUN
cblr-14237	1123	52	reform	reform	NOUN
cblr-14237	1123	53	act	act	NOUN
cblr-14237	1123	54	of	of	ADP
cblr-14237	1123	55	1986	1986	NUM
cblr-14237	1123	56	also	also	ADV
cblr-14237	1123	57	codified	codify	VERB
cblr-14237	1123	58	the	the	DET
cblr-14237	1123	59	long	long	ADV
cblr-14237	1123	60	-	-	PUNCT
cblr-14237	1123	61	standing	stand	VERB
cblr-14237	1123	62	administrative	administrative	ADJ
cblr-14237	1123	63	exclusion	exclusion	NOUN
cblr-14237	1123	64	from	from	ADP
cblr-14237	1123	65	income	income	NOUN
cblr-14237	1123	66	for	for	ADP
cblr-14237	1123	67	health	health	NOUN
cblr-14237	1123	68	insurance	insurance	NOUN
cblr-14237	1123	69	and	and	CCONJ
cblr-14237	1123	70	medical	medical	ADJ
cblr-14237	1123	71	benefits	benefit	NOUN
cblr-14237	1123	72	provided	provide	VERB
cblr-14237	1123	73	to	to	ADP
cblr-14237	1123	74	active	active	ADJ
cblr-14237	1123	75	and	and	CCONJ
cblr-14237	1123	76	retired	retired	ADJ
cblr-14237	1123	77	members	member	NOUN
cblr-14237	1123	78	of	of	ADP
cblr-14237	1123	79	the	the	DET
cblr-14237	1123	80	armed	armed	ADJ
cblr-14237	1123	81	services	service	NOUN
cblr-14237	1123	82	and	and	CCONJ
cblr-14237	1123	83	certain	certain	ADJ
cblr-14237	1123	84	family	family	NOUN
cblr-14237	1123	85	members.226	members.226	NOUN
cblr-14237	1123	86	although	although	SCONJ
cblr-14237	1123	87	the	the	DET
cblr-14237	1123	88	ephi	ephi	NOUN
cblr-14237	1123	89	exclusion	exclusion	NOUN
cblr-14237	1123	90	could	could	AUX
cblr-14237	1123	91	apply	apply	VERB
cblr-14237	1123	92	to	to	ADP
cblr-14237	1123	93	some	some	PRON
cblr-14237	1123	94	of	of	ADP
cblr-14237	1123	95	these	these	DET
cblr-14237	1123	96	benefits	benefit	NOUN
cblr-14237	1123	97	,	,	PUNCT
cblr-14237	1123	98	the	the	DET
cblr-14237	1123	99	separate	separate	ADJ
cblr-14237	1123	100	statutory	statutory	ADJ
cblr-14237	1123	101	exclusion	exclusion	NOUN
cblr-14237	1123	102	provides	provide	VERB
cblr-14237	1123	103	certainty	certainty	NOUN
cblr-14237	1123	104	with	with	ADP
cblr-14237	1123	105	respect	respect	NOUN
cblr-14237	1123	106	to	to	ADP
cblr-14237	1123	107	unique	unique	ADJ
cblr-14237	1123	108	aspects	aspect	NOUN
cblr-14237	1123	109	of	of	ADP
cblr-14237	1123	110	military	military	NOUN
cblr-14237	1123	111	-	-	PUNCT
cblr-14237	1123	112	facilitated	facilitate	VERB
cblr-14237	1123	113	health	health	NOUN
cblr-14237	1123	114	care	care	NOUN
cblr-14237	1123	115	,	,	PUNCT
cblr-14237	1123	116	such	such	ADJ
cblr-14237	1123	117	as	as	ADP
cblr-14237	1123	118	post	post	ADJ
cblr-14237	1123	119	-	-	ADJ
cblr-14237	1123	120	retirement	retirement	ADJ
cblr-14237	1123	121	rights	right	NOUN
cblr-14237	1123	122	to	to	PART
cblr-14237	1123	123	direct	direct	VERB
cblr-14237	1123	124	medical	medical	ADJ
cblr-14237	1123	125	care	care	NOUN
cblr-14237	1123	126	through	through	ADP
cblr-14237	1123	127	facilities	facility	NOUN
cblr-14237	1123	128	operated	operate	VERB
cblr-14237	1123	129	by	by	ADP
cblr-14237	1123	130	the	the	DET
cblr-14237	1123	131	u.s	u.s	PROPN
cblr-14237	1123	132	.	.	PROPN
cblr-14237	1123	133	department	department	PROPN
cblr-14237	1123	134	of	of	ADP
cblr-14237	1123	135	221	221	NUM
cblr-14237	1123	136	both	both	CCONJ
cblr-14237	1123	137	the	the	DET
cblr-14237	1123	138	ephi	ephi	NOUN
cblr-14237	1123	139	exclusion	exclusion	NOUN
cblr-14237	1123	140	and	and	CCONJ
cblr-14237	1123	141	the	the	DET
cblr-14237	1123	142	self	self	NOUN
cblr-14237	1123	143	-	-	PUNCT
cblr-14237	1123	144	employed	employ	VERB
cblr-14237	1123	145	health	health	NOUN
cblr-14237	1123	146	insurance	insurance	NOUN
cblr-14237	1123	147	deduction	deduction	NOUN
cblr-14237	1123	148	have	have	VERB
cblr-14237	1123	149	the	the	DET
cblr-14237	1123	150	same	same	ADJ
cblr-14237	1123	151	effect	effect	NOUN
cblr-14237	1123	152	on	on	ADP
cblr-14237	1123	153	agi	agi	PROPN
cblr-14237	1123	154	.	.	PUNCT
cblr-14237	1124	1	this	this	DET
cblr-14237	1124	2	structure	structure	NOUN
cblr-14237	1124	3	is	be	AUX
cblr-14237	1124	4	important	important	ADJ
cblr-14237	1124	5	for	for	ADP
cblr-14237	1124	6	various	various	ADJ
cblr-14237	1124	7	limitations	limitation	NOUN
cblr-14237	1124	8	and	and	CCONJ
cblr-14237	1124	9	phaseouts	phaseout	NOUN
cblr-14237	1124	10	,	,	PUNCT
cblr-14237	1124	11	such	such	ADJ
cblr-14237	1124	12	as	as	ADP
cblr-14237	1124	13	contribution	contribution	NOUN
cblr-14237	1124	14	limits	limit	NOUN
cblr-14237	1124	15	for	for	ADP
cblr-14237	1124	16	roth	roth	NOUN
cblr-14237	1124	17	iras	ira	NOUN
cblr-14237	1124	18	.	.	PUNCT
cblr-14237	1125	1	see	see	VERB
cblr-14237	1125	2	i.r.c	i.r.c	NOUN
cblr-14237	1125	3	.	.	PUNCT
cblr-14237	1126	1	§	§	PROPN
cblr-14237	1126	2	408a(c)(3	408a(c)(3	NOUN
cblr-14237	1126	3	)	)	PUNCT
cblr-14237	1126	4	.	.	PUNCT
cblr-14237	1127	1	222	222	NUM
cblr-14237	1127	2	the	the	DET
cblr-14237	1127	3	two	two	NUM
cblr-14237	1127	4	categories	category	NOUN
cblr-14237	1127	5	are	be	AUX
cblr-14237	1127	6	treated	treat	VERB
cblr-14237	1127	7	differently	differently	ADV
cblr-14237	1127	8	for	for	ADP
cblr-14237	1127	9	employment	employment	NOUN
cblr-14237	1127	10	and	and	CCONJ
cblr-14237	1127	11	selfemployment	selfemployment	NOUN
cblr-14237	1127	12	tax	tax	NOUN
cblr-14237	1127	13	purposes	purpose	NOUN
cblr-14237	1127	14	.	.	PUNCT
cblr-14237	1128	1	cf	cf	NOUN
cblr-14237	1128	2	.	.	PUNCT
cblr-14237	1129	1	small	small	ADJ
cblr-14237	1129	2	business	business	NOUN
cblr-14237	1129	3	jobs	job	NOUN
cblr-14237	1129	4	act	act	NOUN
cblr-14237	1129	5	of	of	ADP
cblr-14237	1129	6	2010	2010	NUM
cblr-14237	1129	7	,	,	PUNCT
cblr-14237	1129	8	pub	pub	NOUN
cblr-14237	1129	9	.	.	PUNCT
cblr-14237	1130	1	l.	l.	PROPN
cblr-14237	1130	2	no	no	INTJ
cblr-14237	1130	3	.	.	PROPN
cblr-14237	1131	1	111	111	NUM
cblr-14237	1131	2	-	-	SYM
cblr-14237	1131	3	240	240	NUM
cblr-14237	1131	4	,	,	PUNCT
cblr-14237	1131	5	§	§	PROPN
cblr-14237	1131	6	2042	2042	NUM
cblr-14237	1131	7	,	,	PUNCT
cblr-14237	1131	8	124	124	NUM
cblr-14237	1131	9	stat	stat	NOUN
cblr-14237	1131	10	.	.	PUNCT
cblr-14237	1132	1	2504	2504	NUM
cblr-14237	1132	2	,	,	PUNCT
cblr-14237	1132	3	2560	2560	NUM
cblr-14237	1132	4	(	(	PUNCT
cblr-14237	1132	5	2010	2010	NUM
cblr-14237	1132	6	)	)	PUNCT
cblr-14237	1132	7	(	(	PUNCT
cblr-14237	1132	8	allowing	allow	VERB
cblr-14237	1132	9	such	such	ADJ
cblr-14237	1132	10	deductions	deduction	NOUN
cblr-14237	1132	11	for	for	ADP
cblr-14237	1132	12	self	self	NOUN
cblr-14237	1132	13	-	-	PUNCT
cblr-14237	1132	14	employment	employment	NOUN
cblr-14237	1132	15	tax	tax	NOUN
cblr-14237	1132	16	purposes	purpose	NOUN
cblr-14237	1132	17	for	for	ADP
cblr-14237	1132	18	a	a	DET
cblr-14237	1132	19	one	one	NUM
cblr-14237	1132	20	-	-	PUNCT
cblr-14237	1132	21	year	year	NOUN
cblr-14237	1132	22	period	period	NOUN
cblr-14237	1132	23	in	in	ADP
cblr-14237	1132	24	2010	2010	NUM
cblr-14237	1132	25	)	)	PUNCT
cblr-14237	1132	26	;	;	PUNCT
cblr-14237	1132	27	see	see	VERB
cblr-14237	1132	28	generally	generally	ADV
cblr-14237	1132	29	shu	shu	PROPN
cblr-14237	1132	30	-	-	PUNCT
cblr-14237	1132	31	yi	yi	PROPN
cblr-14237	1132	32	oei	oei	PROPN
cblr-14237	1132	33	&	&	CCONJ
cblr-14237	1132	34	diane	diane	PROPN
cblr-14237	1132	35	m.	m.	PROPN
cblr-14237	1132	36	ring	ring	PROPN
cblr-14237	1132	37	,	,	PUNCT
cblr-14237	1132	38	tax	tax	NOUN
cblr-14237	1132	39	law	law	NOUN
cblr-14237	1132	40	’s	’s	PART
cblr-14237	1132	41	workplace	workplace	NOUN
cblr-14237	1132	42	shift	shift	NOUN
cblr-14237	1132	43	,	,	PUNCT
cblr-14237	1132	44	100	100	NUM
cblr-14237	1132	45	b.u	b.u	PROPN
cblr-14237	1132	46	.	.	PROPN
cblr-14237	1132	47	l.	l.	PROPN
cblr-14237	1132	48	rev	rev	PROPN
cblr-14237	1132	49	.	.	PROPN
cblr-14237	1132	50	651	651	NUM
cblr-14237	1132	51	,	,	PUNCT
cblr-14237	1132	52	674–77	674–77	NUM
cblr-14237	1132	53	(	(	PUNCT
cblr-14237	1132	54	2020	2020	NUM
cblr-14237	1132	55	)	)	PUNCT
cblr-14237	1132	56	(	(	PUNCT
cblr-14237	1132	57	describing	describe	VERB
cblr-14237	1132	58	how	how	SCONJ
cblr-14237	1132	59	employee	employee	NOUN
cblr-14237	1132	60	and	and	CCONJ
cblr-14237	1132	61	nonemployee	nonemployee	ADJ
cblr-14237	1132	62	workers	worker	NOUN
cblr-14237	1132	63	are	be	AUX
cblr-14237	1132	64	treated	treat	VERB
cblr-14237	1132	65	for	for	ADP
cblr-14237	1132	66	healthcare	healthcare	NOUN
cblr-14237	1132	67	incentives	incentive	NOUN
cblr-14237	1132	68	delivered	deliver	VERB
cblr-14237	1132	69	through	through	ADP
cblr-14237	1132	70	the	the	DET
cblr-14237	1132	71	tax	tax	NOUN
cblr-14237	1132	72	system	system	NOUN
cblr-14237	1132	73	)	)	PUNCT
cblr-14237	1132	74	.	.	PUNCT
cblr-14237	1133	1	223	223	NUM
cblr-14237	1134	1	this	this	DET
cblr-14237	1134	2	figure	figure	NOUN
cblr-14237	1134	3	would	would	AUX
cblr-14237	1134	4	be	be	AUX
cblr-14237	1134	5	eight	eight	NUM
cblr-14237	1134	6	acts	act	NOUN
cblr-14237	1134	7	of	of	ADP
cblr-14237	1134	8	congress	congress	PROPN
cblr-14237	1134	9	,	,	PUNCT
cblr-14237	1134	10	when	when	SCONJ
cblr-14237	1134	11	including	include	VERB
cblr-14237	1134	12	the	the	DET
cblr-14237	1134	13	ministerial	ministerial	ADJ
cblr-14237	1134	14	elimination	elimination	NOUN
cblr-14237	1134	15	of	of	ADP
cblr-14237	1134	16	the	the	DET
cblr-14237	1134	17	phase	phase	NOUN
cblr-14237	1134	18	-	-	PUNCT
cblr-14237	1134	19	in	in	ADP
cblr-14237	1134	20	schedule	schedule	NOUN
cblr-14237	1134	21	in	in	ADP
cblr-14237	1134	22	2010	2010	NUM
cblr-14237	1134	23	.	.	PUNCT
cblr-14237	1135	1	see	see	VERB
cblr-14237	1135	2	health	health	NOUN
cblr-14237	1135	3	care	care	NOUN
cblr-14237	1135	4	and	and	CCONJ
cblr-14237	1135	5	education	education	NOUN
cblr-14237	1135	6	reconciliation	reconciliation	NOUN
cblr-14237	1135	7	act	act	NOUN
cblr-14237	1135	8	of	of	ADP
cblr-14237	1135	9	2010	2010	NUM
cblr-14237	1135	10	,	,	PUNCT
cblr-14237	1135	11	pub	pub	NOUN
cblr-14237	1135	12	.	.	PUNCT
cblr-14237	1136	1	l.	l.	PROPN
cblr-14237	1136	2	no	no	INTJ
cblr-14237	1136	3	.	.	PROPN
cblr-14237	1137	1	111	111	NUM
cblr-14237	1137	2	-	-	SYM
cblr-14237	1137	3	152	152	NUM
cblr-14237	1137	4	,	,	PUNCT
cblr-14237	1137	5	§	§	NOUN
cblr-14237	1137	6	1004(d)(2	1004(d)(2	NUM
cblr-14237	1137	7	)	)	PUNCT
cblr-14237	1137	8	,	,	PUNCT
cblr-14237	1137	9	124	124	NUM
cblr-14237	1137	10	stat	stat	NOUN
cblr-14237	1137	11	.	.	PUNCT
cblr-14237	1138	1	1029	1029	NUM
cblr-14237	1138	2	,	,	PUNCT
cblr-14237	1138	3	1035	1035	NUM
cblr-14237	1138	4	(	(	PUNCT
cblr-14237	1138	5	2010	2010	NUM
cblr-14237	1138	6	)	)	PUNCT
cblr-14237	1138	7	.	.	PUNCT
cblr-14237	1139	1	224	224	NUM
cblr-14237	1139	2	some	some	DET
cblr-14237	1139	3	self	self	NOUN
cblr-14237	1139	4	-	-	PUNCT
cblr-14237	1139	5	employed	employ	VERB
cblr-14237	1139	6	individuals	individual	NOUN
cblr-14237	1139	7	may	may	AUX
cblr-14237	1139	8	be	be	AUX
cblr-14237	1139	9	worse	bad	ADJ
cblr-14237	1139	10	-	-	PUNCT
cblr-14237	1139	11	off	off	NOUN
cblr-14237	1139	12	by	by	ADP
cblr-14237	1139	13	virtue	virtue	NOUN
cblr-14237	1139	14	of	of	ADP
cblr-14237	1139	15	the	the	DET
cblr-14237	1139	16	deduction	deduction	NOUN
cblr-14237	1139	17	’s	’s	PART
cblr-14237	1139	18	interaction	interaction	NOUN
cblr-14237	1139	19	with	with	ADP
cblr-14237	1139	20	other	other	ADJ
cblr-14237	1139	21	tax	tax	NOUN
cblr-14237	1139	22	provisions	provision	NOUN
cblr-14237	1139	23	,	,	PUNCT
cblr-14237	1139	24	and	and	CCONJ
cblr-14237	1139	25	the	the	DET
cblr-14237	1139	26	deduction	deduction	NOUN
cblr-14237	1139	27	may	may	AUX
cblr-14237	1139	28	not	not	PART
cblr-14237	1139	29	be	be	AUX
cblr-14237	1139	30	mandatory	mandatory	ADJ
cblr-14237	1139	31	.	.	PUNCT
cblr-14237	1140	1	see	see	VERB
cblr-14237	1140	2	james	james	PROPN
cblr-14237	1140	3	edward	edward	PROPN
cblr-14237	1140	4	maule	maule	PROPN
cblr-14237	1140	5	,	,	PUNCT
cblr-14237	1140	6	no	no	DET
cblr-14237	1140	7	thanks	thank	NOUN
cblr-14237	1140	8	,	,	PUNCT
cblr-14237	1140	9	uncle	uncle	PROPN
cblr-14237	1140	10	sam	sam	PROPN
cblr-14237	1140	11	,	,	PUNCT
cblr-14237	1140	12	you	you	PRON
cblr-14237	1140	13	can	can	AUX
cblr-14237	1140	14	keep	keep	VERB
cblr-14237	1140	15	your	your	PRON
cblr-14237	1140	16	tax	tax	NOUN
cblr-14237	1140	17	break	break	NOUN
cblr-14237	1140	18	,	,	PUNCT
cblr-14237	1140	19	31	31	NUM
cblr-14237	1140	20	seton	seton	PROPN
cblr-14237	1140	21	hall	hall	PROPN
cblr-14237	1140	22	legis	legis	PROPN
cblr-14237	1140	23	.	.	PUNCT
cblr-14237	1141	1	j.	j.	PROPN
cblr-14237	1141	2	81	81	NUM
cblr-14237	1141	3	,	,	PUNCT
cblr-14237	1141	4	85–86	85–86	NUM
cblr-14237	1141	5	,	,	PUNCT
cblr-14237	1141	6	135–36	135–36	NUM
cblr-14237	1141	7	(	(	PUNCT
cblr-14237	1141	8	2006	2006	NUM
cblr-14237	1141	9	)	)	PUNCT
cblr-14237	1141	10	.	.	PUNCT
cblr-14237	1142	1	225	225	NUM
cblr-14237	1142	2	see	see	VERB
cblr-14237	1142	3	keisler	keisler	NOUN
cblr-14237	1142	4	-	-	PUNCT
cblr-14237	1142	5	starkey	starkey	PROPN
cblr-14237	1142	6	&	&	CCONJ
cblr-14237	1142	7	bunch	bunch	NOUN
cblr-14237	1142	8	,	,	PUNCT
cblr-14237	1142	9	supra	supra	PROPN
cblr-14237	1142	10	note	note	NOUN
cblr-14237	1142	11	208	208	NUM
cblr-14237	1142	12	,	,	PUNCT
cblr-14237	1142	13	at	at	ADP
cblr-14237	1142	14	3	3	NUM
cblr-14237	1142	15	(	(	PUNCT
cblr-14237	1142	16	finding	find	VERB
cblr-14237	1142	17	that	that	SCONJ
cblr-14237	1142	18	10.2	10.2	NUM
cblr-14237	1142	19	%	%	NOUN
cblr-14237	1142	20	of	of	ADP
cblr-14237	1142	21	people	people	NOUN
cblr-14237	1142	22	in	in	ADP
cblr-14237	1142	23	2023	2023	NUM
cblr-14237	1142	24	,	,	PUNCT
cblr-14237	1142	25	and	and	CCONJ
cblr-14237	1142	26	10.5	10.5	NUM
cblr-14237	1142	27	%	%	NOUN
cblr-14237	1142	28	in	in	ADP
cblr-14237	1142	29	2022	2022	NUM
cblr-14237	1142	30	,	,	PUNCT
cblr-14237	1142	31	have	have	VERB
cblr-14237	1142	32	direct	direct	ADJ
cblr-14237	1142	33	-	-	PUNCT
cblr-14237	1142	34	purchase	purchase	NOUN
cblr-14237	1142	35	health	health	NOUN
cblr-14237	1142	36	insurance	insurance	NOUN
cblr-14237	1142	37	,	,	PUNCT
cblr-14237	1142	38	including	include	VERB
cblr-14237	1142	39	through	through	ADP
cblr-14237	1142	40	aca	aca	PROPN
cblr-14237	1142	41	exchanges	exchange	NOUN
cblr-14237	1142	42	)	)	PUNCT
cblr-14237	1142	43	.	.	PUNCT
cblr-14237	1143	1	tax	tax	NOUN
cblr-14237	1143	2	expenditure	expenditure	NOUN
cblr-14237	1143	3	analysis	analysis	NOUN
cblr-14237	1143	4	estimates	estimate	VERB
cblr-14237	1143	5	that	that	SCONJ
cblr-14237	1143	6	this	this	DET
cblr-14237	1143	7	exclusion	exclusion	NOUN
cblr-14237	1143	8	costs	cost	VERB
cblr-14237	1143	9	approximately	approximately	ADV
cblr-14237	1143	10	$	$	SYM
cblr-14237	1143	11	8	8	NUM
cblr-14237	1143	12	billion	billion	NUM
cblr-14237	1143	13	annually	annually	ADV
cblr-14237	1143	14	.	.	PUNCT
cblr-14237	1144	1	see	see	VERB
cblr-14237	1144	2	off	off	ADP
cblr-14237	1144	3	.	.	PUNCT
cblr-14237	1145	1	of	of	ADP
cblr-14237	1145	2	tax	tax	NOUN
cblr-14237	1145	3	analysis	analysis	NOUN
cblr-14237	1145	4	,	,	PUNCT
cblr-14237	1145	5	supra	supra	PROPN
cblr-14237	1145	6	note	note	NOUN
cblr-14237	1145	7	6	6	NUM
cblr-14237	1145	8	,	,	PUNCT
cblr-14237	1145	9	at	at	ADP
cblr-14237	1145	10	25	25	NUM
cblr-14237	1145	11	.	.	PUNCT
cblr-14237	1146	1	226	226	NUM
cblr-14237	1146	2	see	see	VERB
cblr-14237	1146	3	i.r.c	i.r.c	NOUN
cblr-14237	1146	4	.	.	PUNCT
cblr-14237	1147	1	§	§	PROPN
cblr-14237	1147	2	134	134	NUM
cblr-14237	1147	3	.	.	PUNCT
cblr-14237	1148	1	no	no	INTJ
cblr-14237	1148	2	.	.	NOUN
cblr-14237	1148	3	2	2	NUM
cblr-14237	1148	4	]	]	PUNCT
cblr-14237	1148	5	transforming	transform	VERB
cblr-14237	1148	6	tax	tax	NOUN
cblr-14237	1148	7	expenditures	expenditure	NOUN
cblr-14237	1148	8	691	691	NUM
cblr-14237	1148	9	veterans	veteran	NOUN
cblr-14237	1148	10	affairs.227	affairs.227	VERB
cblr-14237	1148	11	again	again	ADV
cblr-14237	1148	12	,	,	PUNCT
cblr-14237	1148	13	the	the	DET
cblr-14237	1148	14	result	result	NOUN
cblr-14237	1148	15	is	be	AUX
cblr-14237	1148	16	commensurate	commensurate	ADJ
cblr-14237	1148	17	with	with	ADP
cblr-14237	1148	18	the	the	DET
cblr-14237	1148	19	baseline	baseline	ADJ
cblr-14237	1148	20	ephi	ephi	NOUN
cblr-14237	1148	21	exclusion	exclusion	NOUN
cblr-14237	1148	22	:	:	PUNCT
cblr-14237	1148	23	beneficiaries	beneficiary	NOUN
cblr-14237	1148	24	are	be	AUX
cblr-14237	1148	25	not	not	PART
cblr-14237	1148	26	taxable	taxable	ADJ
cblr-14237	1148	27	on	on	ADP
cblr-14237	1148	28	the	the	DET
cblr-14237	1148	29	insurance	insurance	NOUN
cblr-14237	1148	30	value	value	NOUN
cblr-14237	1148	31	of	of	ADP
cblr-14237	1148	32	,	,	PUNCT
cblr-14237	1148	33	or	or	CCONJ
cblr-14237	1148	34	the	the	DET
cblr-14237	1148	35	actual	actual	ADJ
cblr-14237	1148	36	services	service	NOUN
cblr-14237	1148	37	received	receive	VERB
cblr-14237	1148	38	through	through	ADP
cblr-14237	1148	39	,	,	PUNCT
cblr-14237	1148	40	these	these	PRON
cblr-14237	1148	41	arrangements.228	arrangements.228	VERB
cblr-14237	1148	42	a	a	DET
cblr-14237	1148	43	small	small	ADJ
cblr-14237	1148	44	but	but	CCONJ
cblr-14237	1148	45	significant	significant	ADJ
cblr-14237	1148	46	percentage	percentage	NOUN
cblr-14237	1148	47	of	of	ADP
cblr-14237	1148	48	the	the	DET
cblr-14237	1148	49	u.s	u.s	PROPN
cblr-14237	1148	50	.	.	PROPN
cblr-14237	1148	51	population	population	NOUN
cblr-14237	1148	52	—	—	PUNCT
cblr-14237	1148	53	between	between	ADP
cblr-14237	1148	54	3	3	NUM
cblr-14237	1148	55	%	%	NOUN
cblr-14237	1148	56	and	and	CCONJ
cblr-14237	1148	57	5	5	NUM
cblr-14237	1148	58	%	%	NOUN
cblr-14237	1148	59	annually	annually	ADV
cblr-14237	1148	60	—	—	PUNCT
cblr-14237	1148	61	is	be	AUX
cblr-14237	1148	62	covered	cover	VERB
cblr-14237	1148	63	through	through	ADP
cblr-14237	1148	64	military	military	NOUN
cblr-14237	1148	65	-	-	PUNCT
cblr-14237	1148	66	based	base	VERB
cblr-14237	1148	67	health	health	NOUN
cblr-14237	1148	68	care.229	care.229	NOUN
cblr-14237	1148	69	the	the	DET
cblr-14237	1148	70	rest	rest	NOUN
cblr-14237	1148	71	of	of	ADP
cblr-14237	1148	72	the	the	DET
cblr-14237	1148	73	u.s	u.s	PROPN
cblr-14237	1148	74	.	.	PROPN
cblr-14237	1148	75	population	population	NOUN
cblr-14237	1148	76	does	do	AUX
cblr-14237	1148	77	not	not	PART
cblr-14237	1148	78	have	have	VERB
cblr-14237	1148	79	health	health	NOUN
cblr-14237	1148	80	insurance	insurance	NOUN
cblr-14237	1148	81	through	through	ADP
cblr-14237	1148	82	their	their	PRON
cblr-14237	1148	83	employment	employment	NOUN
cblr-14237	1148	84	relationship	relationship	NOUN
cblr-14237	1148	85	,	,	PUNCT
cblr-14237	1148	86	selfemployment	selfemployment	NOUN
cblr-14237	1148	87	,	,	PUNCT
cblr-14237	1148	88	or	or	CCONJ
cblr-14237	1148	89	the	the	DET
cblr-14237	1148	90	military	military	NOUN
cblr-14237	1148	91	.	.	PUNCT
cblr-14237	1149	1	for	for	ADP
cblr-14237	1149	2	working	work	VERB
cblr-14237	1149	3	-	-	PUNCT
cblr-14237	1149	4	age	age	NOUN
cblr-14237	1149	5	individuals	individual	NOUN
cblr-14237	1149	6	,	,	PUNCT
cblr-14237	1149	7	however	however	ADV
cblr-14237	1149	8	,	,	PUNCT
cblr-14237	1149	9	the	the	DET
cblr-14237	1149	10	current	current	ADJ
cblr-14237	1149	11	policy	policy	NOUN
cblr-14237	1149	12	landscape	landscape	NOUN
cblr-14237	1149	13	reflects	reflect	VERB
cblr-14237	1149	14	the	the	DET
cblr-14237	1149	15	principles	principle	NOUN
cblr-14237	1149	16	and	and	CCONJ
cblr-14237	1149	17	norms	norm	NOUN
cblr-14237	1149	18	of	of	ADP
cblr-14237	1149	19	the	the	DET
cblr-14237	1149	20	ephi	ephi	NOUN
cblr-14237	1149	21	exclusion	exclusion	NOUN
cblr-14237	1149	22	.	.	PUNCT
cblr-14237	1150	1	in	in	ADP
cblr-14237	1150	2	2010	2010	NUM
cblr-14237	1150	3	,	,	PUNCT
cblr-14237	1150	4	the	the	DET
cblr-14237	1150	5	aca	aca	PROPN
cblr-14237	1150	6	enhanced	enhance	VERB
cblr-14237	1150	7	ephi	ephi	NOUN
cblr-14237	1150	8	by	by	ADP
cblr-14237	1150	9	requiring	require	VERB
cblr-14237	1150	10	certain	certain	ADJ
cblr-14237	1150	11	large	large	ADJ
cblr-14237	1150	12	employers	employer	NOUN
cblr-14237	1150	13	—	—	PUNCT
cblr-14237	1150	14	with	with	ADP
cblr-14237	1150	15	at	at	ADV
cblr-14237	1150	16	least	least	ADJ
cblr-14237	1150	17	fifty	fifty	NUM
cblr-14237	1150	18	full	full	ADJ
cblr-14237	1150	19	-	-	PUNCT
cblr-14237	1150	20	time	time	NOUN
cblr-14237	1150	21	employees	employee	NOUN
cblr-14237	1150	22	—	—	PUNCT
cblr-14237	1150	23	to	to	PART
cblr-14237	1150	24	provide	provide	VERB
cblr-14237	1150	25	a	a	DET
cblr-14237	1150	26	standard	standard	ADJ
cblr-14237	1150	27	health	health	NOUN
cblr-14237	1150	28	insurance	insurance	NOUN
cblr-14237	1150	29	package	package	NOUN
cblr-14237	1150	30	,	,	PUNCT
cblr-14237	1150	31	subject	subject	ADJ
cblr-14237	1150	32	to	to	ADP
cblr-14237	1150	33	a	a	DET
cblr-14237	1150	34	penalty	penalty	NOUN
cblr-14237	1150	35	for	for	ADP
cblr-14237	1150	36	noncompliance.230	noncompliance.230	VERB
cblr-14237	1150	37	in	in	ADP
cblr-14237	1150	38	addition	addition	NOUN
cblr-14237	1150	39	,	,	PUNCT
cblr-14237	1150	40	the	the	DET
cblr-14237	1150	41	aca	aca	PROPN
cblr-14237	1150	42	introduced	introduce	VERB
cblr-14237	1150	43	a	a	DET
cblr-14237	1150	44	tax	tax	NOUN
cblr-14237	1150	45	credit	credit	NOUN
cblr-14237	1150	46	to	to	PART
cblr-14237	1150	47	encourage	encourage	VERB
cblr-14237	1150	48	certain	certain	ADJ
cblr-14237	1150	49	small	small	ADJ
cblr-14237	1150	50	employers	employer	NOUN
cblr-14237	1150	51	to	to	PART
cblr-14237	1150	52	provide	provide	VERB
cblr-14237	1150	53	health	health	NOUN
cblr-14237	1150	54	insurance	insurance	NOUN
cblr-14237	1150	55	to	to	ADP
cblr-14237	1150	56	their	their	PRON
cblr-14237	1150	57	227	227	NUM
cblr-14237	1150	58	see	see	NOUN
cblr-14237	1150	59	staff	staff	NOUN
cblr-14237	1150	60	of	of	ADP
cblr-14237	1150	61	s.	s.	PROPN
cblr-14237	1150	62	comm	comm	PROPN
cblr-14237	1150	63	.	.	PUNCT
cblr-14237	1151	1	on	on	ADP
cblr-14237	1151	2	the	the	DET
cblr-14237	1151	3	budget	budget	NOUN
cblr-14237	1151	4	,	,	PUNCT
cblr-14237	1151	5	110th	110th	ADJ
cblr-14237	1151	6	cong	cong	NOUN
cblr-14237	1151	7	.	.	PUNCT
cblr-14237	1152	1	,	,	PUNCT
cblr-14237	1152	2	tax	tax	NOUN
cblr-14237	1152	3	expenditures	expenditure	NOUN
cblr-14237	1152	4	:	:	PUNCT
cblr-14237	1152	5	compendium	compendium	NOUN
cblr-14237	1152	6	of	of	ADP
cblr-14237	1152	7	background	background	NOUN
cblr-14237	1152	8	material	material	NOUN
cblr-14237	1152	9	on	on	ADP
cblr-14237	1152	10	individual	individual	ADJ
cblr-14237	1152	11	provisions	provision	NOUN
cblr-14237	1152	12	121–23	121–23	PROPN
cblr-14237	1152	13	(	(	PUNCT
cblr-14237	1152	14	comm	comm	NOUN
cblr-14237	1152	15	.	.	PUNCT
cblr-14237	1153	1	print	print	NOUN
cblr-14237	1153	2	.	.	PUNCT
cblr-14237	1154	1	2008	2008	NUM
cblr-14237	1154	2	)	)	PUNCT
cblr-14237	1155	1	(	(	PUNCT
cblr-14237	1155	2	outlining	outline	VERB
cblr-14237	1155	3	unique	unique	ADJ
cblr-14237	1155	4	features	feature	NOUN
cblr-14237	1155	5	of	of	ADP
cblr-14237	1155	6	health	health	NOUN
cblr-14237	1155	7	care	care	NOUN
cblr-14237	1155	8	provided	provide	VERB
cblr-14237	1155	9	to	to	ADP
cblr-14237	1155	10	members	member	NOUN
cblr-14237	1155	11	of	of	ADP
cblr-14237	1155	12	the	the	DET
cblr-14237	1155	13	military	military	NOUN
cblr-14237	1155	14	and	and	CCONJ
cblr-14237	1155	15	their	their	PRON
cblr-14237	1155	16	dependents	dependent	NOUN
cblr-14237	1155	17	)	)	PUNCT
cblr-14237	1155	18	,	,	PUNCT
cblr-14237	1155	19	https://www.congress.gov/105/cprt/sprt52491/cprt-105sprt52491.pdf	https://www.congress.gov/105/cprt/sprt52491/cprt-105sprt52491.pdf	PROPN
cblr-14237	1155	20	.	.	PUNCT
cblr-14237	1156	1	[	[	X
cblr-14237	1156	2	https://perma.cc/4jt9-6n6y	https://perma.cc/4jt9-6n6y	X
cblr-14237	1156	3	]	]	X
cblr-14237	1156	4	.	.	PUNCT
cblr-14237	1157	1	228	228	NUM
cblr-14237	1157	2	see	see	VERB
cblr-14237	1157	3	h.r	h.r	PROPN
cblr-14237	1157	4	.	.	PROPN
cblr-14237	1157	5	rep	rep	PROPN
cblr-14237	1157	6	.	.	PROPN
cblr-14237	1158	1	no	no	PROPN
cblr-14237	1158	2	.	.	NOUN
cblr-14237	1159	1	99	99	NUM
cblr-14237	1159	2	-	-	SYM
cblr-14237	1159	3	841	841	NUM
cblr-14237	1159	4	,	,	PUNCT
cblr-14237	1159	5	vol	vol	NOUN
cblr-14237	1159	6	.	.	PUNCT
cblr-14237	1159	7	ii	ii	PROPN
cblr-14237	1159	8	,	,	PUNCT
cblr-14237	1159	9	at	at	ADP
cblr-14237	1159	10	549	549	NUM
cblr-14237	1159	11	(	(	PUNCT
cblr-14237	1159	12	1986	1986	NUM
cblr-14237	1159	13	)	)	PUNCT
cblr-14237	1159	14	(	(	PUNCT
cblr-14237	1159	15	conf	conf	NOUN
cblr-14237	1159	16	.	.	PUNCT
cblr-14237	1159	17	rep	rep	PROPN
cblr-14237	1159	18	.	.	PROPN
cblr-14237	1159	19	)	)	PUNCT
cblr-14237	1159	20	.	.	PUNCT
cblr-14237	1160	1	229	229	NUM
cblr-14237	1160	2	see	see	VERB
cblr-14237	1160	3	keisler	keisler	NOUN
cblr-14237	1160	4	-	-	PUNCT
cblr-14237	1160	5	starkey	starkey	PROPN
cblr-14237	1160	6	&	&	CCONJ
cblr-14237	1160	7	bunch	bunch	NOUN
cblr-14237	1160	8	,	,	PUNCT
cblr-14237	1160	9	supra	supra	PROPN
cblr-14237	1160	10	note	note	NOUN
cblr-14237	1160	11	208	208	NUM
cblr-14237	1160	12	,	,	PUNCT
cblr-14237	1160	13	at	at	ADP
cblr-14237	1160	14	5	5	NUM
cblr-14237	1160	15	(	(	PUNCT
cblr-14237	1160	16	finding	find	VERB
cblr-14237	1160	17	that	that	SCONJ
cblr-14237	1160	18	,	,	PUNCT
cblr-14237	1160	19	in	in	ADP
cblr-14237	1160	20	2023	2023	NUM
cblr-14237	1160	21	,	,	PUNCT
cblr-14237	1160	22	2.4	2.4	NUM
cblr-14237	1160	23	%	%	NOUN
cblr-14237	1160	24	of	of	ADP
cblr-14237	1160	25	people	people	NOUN
cblr-14237	1160	26	have	have	VERB
cblr-14237	1160	27	tricare	tricare	NOUN
cblr-14237	1160	28	and	and	CCONJ
cblr-14237	1160	29	1.9	1.9	NUM
cblr-14237	1160	30	%	%	NOUN
cblr-14237	1160	31	of	of	ADP
cblr-14237	1160	32	people	people	NOUN
cblr-14237	1160	33	have	have	VERB
cblr-14237	1160	34	va	va	NOUN
cblr-14237	1160	35	and	and	CCONJ
cblr-14237	1160	36	champva	champva	PROPN
cblr-14237	1160	37	)	)	PUNCT
cblr-14237	1160	38	,	,	PUNCT
cblr-14237	1160	39	https://www2.census.gov/library/publications/2024/demo/p60284.pdf	https://www2.census.gov/library/publications/2024/demo/p60284.pdf	PROPN
cblr-14237	1161	1	[	[	X
cblr-14237	1161	2	https://perma.cc/npm4-645d	https://perma.cc/npm4-645d	X
cblr-14237	1161	3	]	]	X
cblr-14237	1161	4	.	.	PUNCT
cblr-14237	1162	1	230	230	NUM
cblr-14237	1162	2	see	see	NOUN
cblr-14237	1162	3	i.r.c	i.r.c	NOUN
cblr-14237	1162	4	.	.	PUNCT
cblr-14237	1163	1	§	§	PROPN
cblr-14237	1163	2	4980h	4980h	NUM
cblr-14237	1163	3	;	;	PUNCT
cblr-14237	1163	4	staff	staff	NOUN
cblr-14237	1163	5	of	of	ADP
cblr-14237	1163	6	the	the	DET
cblr-14237	1163	7	joint	joint	ADJ
cblr-14237	1163	8	comm	comm	NOUN
cblr-14237	1163	9	.	.	PUNCT
cblr-14237	1164	1	on	on	ADP
cblr-14237	1164	2	tax’n	tax’n	NUM
cblr-14237	1164	3	,	,	PUNCT
cblr-14237	1164	4	gen	gen	PROPN
cblr-14237	1164	5	.	.	PROPN
cblr-14237	1164	6	explanation	explanation	NOUN
cblr-14237	1164	7	of	of	ADP
cblr-14237	1164	8	the	the	DET
cblr-14237	1164	9	revenue	revenue	NOUN
cblr-14237	1164	10	provisions	provision	NOUN
cblr-14237	1164	11	of	of	ADP
cblr-14237	1164	12	the	the	DET
cblr-14237	1164	13	“	"	PUNCT
cblr-14237	1164	14	reconciliation	reconciliation	NOUN
cblr-14237	1164	15	act	act	NOUN
cblr-14237	1164	16	of	of	ADP
cblr-14237	1164	17	2010	2010	NUM
cblr-14237	1164	18	,	,	PUNCT
cblr-14237	1164	19	”	"	PUNCT
cblr-14237	1164	20	as	as	SCONJ
cblr-14237	1164	21	amended	amend	VERB
cblr-14237	1164	22	,	,	PUNCT
cblr-14237	1164	23	in	in	ADP
cblr-14237	1164	24	combination	combination	NOUN
cblr-14237	1164	25	with	with	ADP
cblr-14237	1164	26	the	the	DET
cblr-14237	1164	27	“	"	PUNCT
cblr-14237	1164	28	patient	patient	ADJ
cblr-14237	1164	29	protection	protection	NOUN
cblr-14237	1164	30	and	and	CCONJ
cblr-14237	1164	31	affordable	affordable	ADJ
cblr-14237	1164	32	care	care	PROPN
cblr-14237	1164	33	act	act	PROPN
cblr-14237	1164	34	”	"	PUNCT
cblr-14237	1164	35	37–42	37–42	NUM
cblr-14237	1164	36	(	(	PUNCT
cblr-14237	1164	37	march	march	PROPN
cblr-14237	1164	38	2010	2010	NUM
cblr-14237	1164	39	)	)	PUNCT
cblr-14237	1164	40	(	(	PUNCT
cblr-14237	1164	41	giving	give	VERB
cblr-14237	1164	42	context	context	NOUN
cblr-14237	1164	43	and	and	CCONJ
cblr-14237	1164	44	mechanics	mechanic	NOUN
cblr-14237	1164	45	for	for	ADP
cblr-14237	1164	46	the	the	DET
cblr-14237	1164	47	employer	employer	NOUN
cblr-14237	1164	48	mandate	mandate	NOUN
cblr-14237	1164	49	)	)	PUNCT
cblr-14237	1165	1	[	[	X
cblr-14237	1165	2	hereinafter	hereinafter	NOUN
cblr-14237	1165	3	,	,	PUNCT
cblr-14237	1165	4	aca	aca	PROPN
cblr-14237	1165	5	bluebook	bluebook	PROPN
cblr-14237	1165	6	]	]	PUNCT
cblr-14237	1165	7	,	,	PUNCT
cblr-14237	1165	8	https://www.jct.gov/publications/2010/jcx-18-10	https://www.jct.gov/publications/2010/jcx-18-10	PROPN
cblr-14237	1165	9	;	;	PUNCT
cblr-14237	1165	10	see	see	VERB
cblr-14237	1165	11	also	also	ADV
cblr-14237	1165	12	daniel	daniel	PROPN
cblr-14237	1165	13	j.	j.	PROPN
cblr-14237	1165	14	hemel	hemel	PROPN
cblr-14237	1165	15	,	,	PUNCT
cblr-14237	1165	16	pooling	pool	VERB
cblr-14237	1165	17	and	and	CCONJ
cblr-14237	1165	18	unpooling	unpooling	NOUN
cblr-14237	1165	19	in	in	ADP
cblr-14237	1165	20	the	the	DET
cblr-14237	1165	21	uber	uber	ADJ
cblr-14237	1165	22	economy	economy	NOUN
cblr-14237	1165	23	,	,	PUNCT
cblr-14237	1165	24	2017	2017	NUM
cblr-14237	1165	25	u.	u.	PROPN
cblr-14237	1165	26	chi	chi	PROPN
cblr-14237	1165	27	.	.	PUNCT
cblr-14237	1166	1	l.	l.	PROPN
cblr-14237	1166	2	forum	forum	PROPN
cblr-14237	1166	3	265	265	NUM
cblr-14237	1166	4	,	,	PUNCT
cblr-14237	1166	5	269–70	269–70	NUM
cblr-14237	1166	6	(	(	PUNCT
cblr-14237	1166	7	noting	note	VERB
cblr-14237	1166	8	the	the	DET
cblr-14237	1166	9	prevalence	prevalence	NOUN
cblr-14237	1166	10	of	of	ADP
cblr-14237	1166	11	ephi	ephi	NOUN
cblr-14237	1166	12	among	among	ADP
cblr-14237	1166	13	these	these	DET
cblr-14237	1166	14	firms	firm	NOUN
cblr-14237	1166	15	after	after	ADP
cblr-14237	1166	16	the	the	DET
cblr-14237	1166	17	aca	aca	PROPN
cblr-14237	1166	18	)	)	PUNCT
cblr-14237	1166	19	.	.	PUNCT
cblr-14237	1167	1	692	692	NUM
cblr-14237	1167	2	columbia	columbia	PROPN
cblr-14237	1167	3	business	business	NOUN
cblr-14237	1167	4	law	law	PROPN
cblr-14237	1167	5	review	review	NOUN
cblr-14237	1167	6	[	[	X
cblr-14237	1167	7	vol	vol	NOUN
cblr-14237	1167	8	.	.	NOUN
cblr-14237	1167	9	2024	2024	NUM
cblr-14237	1167	10	employees.231	employees.231	NOUN
cblr-14237	1167	11	these	these	DET
cblr-14237	1167	12	employer	employer	NOUN
cblr-14237	1167	13	-	-	PUNCT
cblr-14237	1167	14	oriented	orient	VERB
cblr-14237	1167	15	provisions	provision	NOUN
cblr-14237	1167	16	sought	seek	VERB
cblr-14237	1167	17	to	to	PART
cblr-14237	1167	18	bring	bring	VERB
cblr-14237	1167	19	more	more	ADJ
cblr-14237	1167	20	individuals	individual	NOUN
cblr-14237	1167	21	into	into	ADP
cblr-14237	1167	22	the	the	DET
cblr-14237	1167	23	ephi	ephi	NOUN
cblr-14237	1167	24	exclusion.232	exclusion.232	NOUN
cblr-14237	1167	25	of	of	ADP
cblr-14237	1167	26	at	at	ADV
cblr-14237	1167	27	least	least	ADJ
cblr-14237	1167	28	equal	equal	ADJ
cblr-14237	1167	29	importance	importance	NOUN
cblr-14237	1167	30	,	,	PUNCT
cblr-14237	1167	31	the	the	DET
cblr-14237	1167	32	aca	aca	PROPN
cblr-14237	1167	33	made	make	VERB
cblr-14237	1167	34	health	health	NOUN
cblr-14237	1167	35	insurance	insurance	NOUN
cblr-14237	1167	36	coverage	coverage	NOUN
cblr-14237	1167	37	more	more	ADV
cblr-14237	1167	38	available	available	ADJ
cblr-14237	1167	39	and	and	CCONJ
cblr-14237	1167	40	affordable	affordable	ADJ
cblr-14237	1167	41	to	to	PART
cblr-14237	1167	42	lowerincome	lowerincome	VERB
cblr-14237	1167	43	households	household	NOUN
cblr-14237	1167	44	.	.	PUNCT
cblr-14237	1168	1	the	the	DET
cblr-14237	1168	2	aca	aca	PROPN
cblr-14237	1168	3	encouraged	encourage	VERB
cblr-14237	1168	4	states	state	NOUN
cblr-14237	1168	5	to	to	PART
cblr-14237	1168	6	expand	expand	VERB
cblr-14237	1168	7	medicaid	medicaid	PROPN
cblr-14237	1168	8	eligibility	eligibility	NOUN
cblr-14237	1168	9	to	to	ADP
cblr-14237	1168	10	households	household	NOUN
cblr-14237	1168	11	earning	earn	VERB
cblr-14237	1168	12	up	up	ADP
cblr-14237	1168	13	to	to	PART
cblr-14237	1168	14	133	133	NUM
cblr-14237	1168	15	%	%	NOUN
cblr-14237	1168	16	of	of	ADP
cblr-14237	1168	17	the	the	DET
cblr-14237	1168	18	federal	federal	ADJ
cblr-14237	1168	19	poverty	poverty	NOUN
cblr-14237	1168	20	level,233	level,233	ADP
cblr-14237	1169	1	and	and	CCONJ
cblr-14237	1169	2	,	,	PUNCT
cblr-14237	1169	3	as	as	ADP
cblr-14237	1169	4	of	of	ADP
cblr-14237	1169	5	2024	2024	NUM
cblr-14237	1169	6	,	,	PUNCT
cblr-14237	1169	7	forty	forty	NUM
cblr-14237	1169	8	states	state	NOUN
cblr-14237	1169	9	and	and	CCONJ
cblr-14237	1169	10	the	the	DET
cblr-14237	1169	11	district	district	NOUN
cblr-14237	1169	12	of	of	ADP
cblr-14237	1169	13	columbia	columbia	PROPN
cblr-14237	1169	14	had	have	AUX
cblr-14237	1169	15	done	do	VERB
cblr-14237	1169	16	so.234	so.234	PROPN
cblr-14237	1169	17	historically	historically	ADV
cblr-14237	1169	18	,	,	PUNCT
cblr-14237	1169	19	medicaid	medicaid	PROPN
cblr-14237	1169	20	beneficiaries	beneficiary	NOUN
cblr-14237	1169	21	have	have	AUX
cblr-14237	1169	22	excluded	exclude	VERB
cblr-14237	1169	23	from	from	ADP
cblr-14237	1169	24	income	income	NOUN
cblr-14237	1169	25	the	the	DET
cblr-14237	1169	26	full	full	ADJ
cblr-14237	1169	27	value	value	NOUN
cblr-14237	1169	28	of	of	ADP
cblr-14237	1169	29	their	their	PRON
cblr-14237	1169	30	insurance	insurance	NOUN
cblr-14237	1169	31	and	and	CCONJ
cblr-14237	1169	32	benefits	benefit	NOUN
cblr-14237	1169	33	under	under	ADP
cblr-14237	1169	34	the	the	DET
cblr-14237	1169	35	general	general	ADJ
cblr-14237	1169	36	welfare	welfare	NOUN
cblr-14237	1169	37	doctrine.235	doctrine.235	VERB
cblr-14237	1169	38	the	the	DET
cblr-14237	1169	39	effect	effect	NOUN
cblr-14237	1169	40	is	be	AUX
cblr-14237	1169	41	equivalent	equivalent	ADJ
cblr-14237	1169	42	to	to	ADP
cblr-14237	1169	43	the	the	DET
cblr-14237	1169	44	ephi	ephi	NOUN
cblr-14237	1169	45	exclusion	exclusion	NOUN
cblr-14237	1169	46	,	,	PUNCT
cblr-14237	1169	47	except	except	SCONJ
cblr-14237	1169	48	that	that	SCONJ
cblr-14237	1169	49	beneficiaries	beneficiary	NOUN
cblr-14237	1169	50	’	'	PUNCT
cblr-14237	1169	51	putative	putative	ADJ
cblr-14237	1169	52	income	income	NOUN
cblr-14237	1169	53	comes	come	VERB
cblr-14237	1169	54	from	from	ADP
cblr-14237	1169	55	the	the	DET
cblr-14237	1169	56	federal	federal	ADJ
cblr-14237	1169	57	government	government	NOUN
cblr-14237	1169	58	rather	rather	ADV
cblr-14237	1169	59	than	than	ADP
cblr-14237	1169	60	from	from	ADP
cblr-14237	1169	61	employers	employer	NOUN
cblr-14237	1169	62	.	.	PUNCT
cblr-14237	1170	1	for	for	ADP
cblr-14237	1170	2	this	this	DET
cblr-14237	1170	3	reason	reason	NOUN
cblr-14237	1170	4	,	,	PUNCT
cblr-14237	1170	5	the	the	DET
cblr-14237	1170	6	aca	aca	PROPN
cblr-14237	1170	7	’s	’s	PART
cblr-14237	1170	8	medicaid	medicaid	PROPN
cblr-14237	1170	9	expansion	expansion	NOUN
cblr-14237	1170	10	brought	bring	VERB
cblr-14237	1170	11	more	more	ADJ
cblr-14237	1170	12	individuals	individual	NOUN
cblr-14237	1170	13	into	into	ADP
cblr-14237	1170	14	an	an	DET
cblr-14237	1170	15	231	231	NUM
cblr-14237	1170	16	see	see	NOUN
cblr-14237	1170	17	i.r.c	i.r.c	NOUN
cblr-14237	1170	18	.	.	PUNCT
cblr-14237	1171	1	§	§	PROPN
cblr-14237	1171	2	45r	45r	NUM
cblr-14237	1172	1	;	;	PUNCT
cblr-14237	1172	2	aca	aca	PROPN
cblr-14237	1172	3	bluebook	bluebook	PROPN
cblr-14237	1172	4	,	,	PUNCT
cblr-14237	1172	5	supra	supra	PROPN
cblr-14237	1172	6	note	note	NOUN
cblr-14237	1172	7	230	230	NUM
cblr-14237	1172	8	,	,	PUNCT
cblr-14237	1172	9	at	at	ADP
cblr-14237	1172	10	26–30	26–30	NUM
cblr-14237	1172	11	(	(	PUNCT
cblr-14237	1172	12	giving	give	VERB
cblr-14237	1172	13	context	context	NOUN
cblr-14237	1172	14	and	and	CCONJ
cblr-14237	1172	15	mechanics	mechanic	NOUN
cblr-14237	1172	16	for	for	ADP
cblr-14237	1172	17	the	the	DET
cblr-14237	1172	18	small	small	ADJ
cblr-14237	1172	19	business	business	NOUN
cblr-14237	1172	20	tax	tax	NOUN
cblr-14237	1172	21	credit	credit	NOUN
cblr-14237	1172	22	for	for	ADP
cblr-14237	1172	23	ephi	ephi	NOUN
cblr-14237	1172	24	)	)	PUNCT
cblr-14237	1172	25	.	.	PUNCT
cblr-14237	1173	1	232	232	NUM
cblr-14237	1174	1	the	the	DET
cblr-14237	1174	2	provisions	provision	NOUN
cblr-14237	1174	3	’	'	PUNCT
cblr-14237	1174	4	effectiveness	effectiveness	NOUN
cblr-14237	1174	5	is	be	AUX
cblr-14237	1174	6	unclear	unclear	ADJ
cblr-14237	1174	7	.	.	PUNCT
cblr-14237	1175	1	compare	compare	VERB
cblr-14237	1175	2	asako	asako	PROPN
cblr-14237	1175	3	s.	s.	PROPN
cblr-14237	1175	4	moriya	moriya	PROPN
cblr-14237	1175	5	,	,	PUNCT
cblr-14237	1175	6	thomas	thomas	PROPN
cblr-14237	1175	7	m.	m.	PROPN
cblr-14237	1175	8	selden	selden	PROPN
cblr-14237	1175	9	&	&	CCONJ
cblr-14237	1175	10	kosali	kosali	PROPN
cblr-14237	1175	11	i.	i.	PROPN
cblr-14237	1175	12	simon	simon	PROPN
cblr-14237	1175	13	,	,	PUNCT
cblr-14237	1175	14	little	little	ADJ
cblr-14237	1175	15	change	change	NOUN
cblr-14237	1175	16	seen	see	VERB
cblr-14237	1175	17	in	in	ADP
cblr-14237	1175	18	part	part	ADJ
cblr-14237	1175	19	-	-	PUNCT
cblr-14237	1175	20	time	time	NOUN
cblr-14237	1175	21	employment	employment	NOUN
cblr-14237	1175	22	as	as	ADP
cblr-14237	1175	23	a	a	DET
cblr-14237	1175	24	result	result	NOUN
cblr-14237	1175	25	of	of	ADP
cblr-14237	1175	26	the	the	DET
cblr-14237	1175	27	affordable	affordable	ADJ
cblr-14237	1175	28	care	care	PROPN
cblr-14237	1175	29	act	act	PROPN
cblr-14237	1175	30	,	,	PUNCT
cblr-14237	1175	31	35	35	NUM
cblr-14237	1175	32	health	health	NOUN
cblr-14237	1175	33	affairs	affair	NOUN
cblr-14237	1175	34	119	119	NUM
cblr-14237	1175	35	,	,	PUNCT
cblr-14237	1175	36	119	119	NUM
cblr-14237	1175	37	(	(	PUNCT
cblr-14237	1175	38	2016	2016	NUM
cblr-14237	1175	39	)	)	PUNCT
cblr-14237	1175	40	(	(	PUNCT
cblr-14237	1175	41	finding	find	VERB
cblr-14237	1175	42	limited	limited	ADJ
cblr-14237	1175	43	evidence	evidence	NOUN
cblr-14237	1175	44	that	that	SCONJ
cblr-14237	1175	45	firms	firm	NOUN
cblr-14237	1175	46	substituted	substitute	VERB
cblr-14237	1175	47	part	part	NOUN
cblr-14237	1175	48	-	-	PUNCT
cblr-14237	1175	49	time	time	NOUN
cblr-14237	1175	50	for	for	ADP
cblr-14237	1175	51	full	full	ADJ
cblr-14237	1175	52	-	-	PUNCT
cblr-14237	1175	53	time	time	NOUN
cblr-14237	1175	54	employees	employee	NOUN
cblr-14237	1175	55	to	to	PART
cblr-14237	1175	56	avoid	avoid	VERB
cblr-14237	1175	57	offering	offer	VERB
cblr-14237	1175	58	the	the	DET
cblr-14237	1175	59	aca	aca	PROPN
cblr-14237	1175	60	’s	’s	PART
cblr-14237	1175	61	employer	employer	NOUN
cblr-14237	1175	62	mandate	mandate	NOUN
cblr-14237	1175	63	)	)	PUNCT
cblr-14237	1175	64	,	,	PUNCT
cblr-14237	1175	65	with	with	ADP
cblr-14237	1175	66	casey	casey	PROPN
cblr-14237	1175	67	b.	b.	PROPN
cblr-14237	1175	68	mulligan	mulligan	PROPN
cblr-14237	1175	69	,	,	PUNCT
cblr-14237	1175	70	the	the	DET
cblr-14237	1175	71	employer	employer	NOUN
cblr-14237	1175	72	penalty	penalty	NOUN
cblr-14237	1175	73	,	,	PUNCT
cblr-14237	1175	74	voluntary	voluntary	ADJ
cblr-14237	1175	75	compliance	compliance	NOUN
cblr-14237	1175	76	,	,	PUNCT
cblr-14237	1175	77	and	and	CCONJ
cblr-14237	1175	78	the	the	DET
cblr-14237	1175	79	size	size	NOUN
cblr-14237	1175	80	distribution	distribution	NOUN
cblr-14237	1175	81	of	of	ADP
cblr-14237	1175	82	firms	firm	NOUN
cblr-14237	1175	83	:	:	PUNCT
cblr-14237	1175	84	evidence	evidence	NOUN
cblr-14237	1175	85	from	from	ADP
cblr-14237	1175	86	a	a	DET
cblr-14237	1175	87	survey	survey	NOUN
cblr-14237	1175	88	of	of	ADP
cblr-14237	1175	89	small	small	ADJ
cblr-14237	1175	90	businesses	business	NOUN
cblr-14237	1175	91	,	,	PUNCT
cblr-14237	1175	92	34	34	NUM
cblr-14237	1175	93	tax	tax	NOUN
cblr-14237	1175	94	pol’y	pol’y	NOUN
cblr-14237	1175	95	&	&	CCONJ
cblr-14237	1175	96	econ	econ	PROPN
cblr-14237	1175	97	.	.	PUNCT
cblr-14237	1176	1	139	139	NUM
cblr-14237	1176	2	,	,	PUNCT
cblr-14237	1176	3	164	164	NUM
cblr-14237	1176	4	(	(	PUNCT
cblr-14237	1176	5	2020	2020	NUM
cblr-14237	1176	6	)	)	PUNCT
cblr-14237	1176	7	(	(	PUNCT
cblr-14237	1176	8	finding	find	VERB
cblr-14237	1176	9	evidence	evidence	NOUN
cblr-14237	1176	10	that	that	SCONJ
cblr-14237	1176	11	firms	firm	NOUN
cblr-14237	1176	12	manipulate	manipulate	VERB
cblr-14237	1176	13	the	the	DET
cblr-14237	1176	14	fifty	fifty	NUM
cblr-14237	1176	15	-	-	PUNCT
cblr-14237	1176	16	employee	employee	NOUN
cblr-14237	1176	17	threshold	threshold	NOUN
cblr-14237	1176	18	to	to	PART
cblr-14237	1176	19	avoid	avoid	VERB
cblr-14237	1176	20	offering	offer	VERB
cblr-14237	1176	21	ephi	ephi	NOUN
cblr-14237	1176	22	)	)	PUNCT
cblr-14237	1176	23	.	.	PUNCT
cblr-14237	1177	1	see	see	VERB
cblr-14237	1177	2	also	also	ADV
cblr-14237	1177	3	david	david	PROPN
cblr-14237	1177	4	gamage	gamage	PROPN
cblr-14237	1177	5	,	,	PUNCT
cblr-14237	1177	6	perverse	perverse	ADJ
cblr-14237	1177	7	incentives	incentive	NOUN
cblr-14237	1177	8	arising	arise	VERB
cblr-14237	1177	9	from	from	ADP
cblr-14237	1177	10	the	the	DET
cblr-14237	1177	11	tax	tax	NOUN
cblr-14237	1177	12	provisions	provision	NOUN
cblr-14237	1177	13	of	of	ADP
cblr-14237	1177	14	healthcare	healthcare	NOUN
cblr-14237	1177	15	reform	reform	NOUN
cblr-14237	1177	16	:	:	PUNCT
cblr-14237	1177	17	why	why	SCONJ
cblr-14237	1177	18	further	further	ADJ
cblr-14237	1177	19	reforms	reform	NOUN
cblr-14237	1177	20	are	be	AUX
cblr-14237	1177	21	needed	need	VERB
cblr-14237	1177	22	to	to	PART
cblr-14237	1177	23	prevent	prevent	VERB
cblr-14237	1177	24	avoidable	avoidable	ADJ
cblr-14237	1177	25	costs	cost	NOUN
cblr-14237	1177	26	to	to	PART
cblr-14237	1177	27	lowand	lowand	VERB
cblr-14237	1177	28	moderate	moderate	ADJ
cblr-14237	1177	29	-	-	PUNCT
cblr-14237	1177	30	income	income	NOUN
cblr-14237	1177	31	workers	worker	NOUN
cblr-14237	1177	32	,	,	PUNCT
cblr-14237	1177	33	65	65	NUM
cblr-14237	1177	34	tax	tax	NOUN
cblr-14237	1177	35	l.	l.	PROPN
cblr-14237	1177	36	rev	rev	PROPN
cblr-14237	1177	37	.	.	PROPN
cblr-14237	1177	38	669	669	NUM
cblr-14237	1177	39	,	,	PUNCT
cblr-14237	1177	40	697–98	697–98	NUM
cblr-14237	1177	41	(	(	PUNCT
cblr-14237	1177	42	2012	2012	NUM
cblr-14237	1177	43	)	)	PUNCT
cblr-14237	1177	44	(	(	PUNCT
cblr-14237	1177	45	describing	describe	VERB
cblr-14237	1177	46	the	the	DET
cblr-14237	1177	47	incentive	incentive	NOUN
cblr-14237	1177	48	effects	effect	NOUN
cblr-14237	1177	49	of	of	ADP
cblr-14237	1177	50	the	the	DET
cblr-14237	1177	51	penalty	penalty	NOUN
cblr-14237	1177	52	provisions	provision	NOUN
cblr-14237	1177	53	in	in	ADP
cblr-14237	1177	54	§	§	PROPN
cblr-14237	1177	55	4980h(a	4980h(a	NOUN
cblr-14237	1177	56	)	)	PUNCT
cblr-14237	1177	57	and	and	CCONJ
cblr-14237	1177	58	(	(	PUNCT
cblr-14237	1177	59	b	b	NOUN
cblr-14237	1177	60	)	)	PUNCT
cblr-14237	1177	61	)	)	PUNCT
cblr-14237	1177	62	.	.	PUNCT
cblr-14237	1178	1	233	233	NUM
cblr-14237	1178	2	see	see	VERB
cblr-14237	1178	3	nat’l	nat’l	PROPN
cblr-14237	1178	4	fed’n	fed’n	NUM
cblr-14237	1178	5	of	of	ADP
cblr-14237	1178	6	indep	indep	NOUN
cblr-14237	1178	7	.	.	PUNCT
cblr-14237	1179	1	bus	bus	NOUN
cblr-14237	1179	2	.	.	PUNCT
cblr-14237	1180	1	v.	v.	ADP
cblr-14237	1180	2	sebelius	sebelius	PROPN
cblr-14237	1180	3	,	,	PUNCT
cblr-14237	1180	4	567	567	NUM
cblr-14237	1180	5	u.s	u.s	PROPN
cblr-14237	1180	6	.	.	PROPN
cblr-14237	1180	7	519	519	NUM
cblr-14237	1180	8	,	,	PUNCT
cblr-14237	1180	9	542	542	NUM
cblr-14237	1180	10	(	(	PUNCT
cblr-14237	1180	11	2012	2012	NUM
cblr-14237	1180	12	)	)	PUNCT
cblr-14237	1180	13	.	.	PUNCT
cblr-14237	1181	1	234	234	NUM
cblr-14237	1181	2	see	see	VERB
cblr-14237	1181	3	laura	laura	PROPN
cblr-14237	1181	4	harker	harker	PROPN
cblr-14237	1181	5	&	&	CCONJ
cblr-14237	1181	6	breanna	breanna	PROPN
cblr-14237	1181	7	sharer	sharer	PROPN
cblr-14237	1181	8	,	,	PUNCT
cblr-14237	1181	9	medicaid	medicaid	PROPN
cblr-14237	1181	10	expansion	expansion	NOUN
cblr-14237	1181	11	:	:	PUNCT
cblr-14237	1181	12	frequently	frequently	ADV
cblr-14237	1181	13	asked	ask	VERB
cblr-14237	1181	14	questions	question	NOUN
cblr-14237	1181	15	,	,	PUNCT
cblr-14237	1181	16	ctr	ctr	PROPN
cblr-14237	1181	17	.	.	PUNCT
cblr-14237	1182	1	on	on	ADP
cblr-14237	1182	2	budget	budget	NOUN
cblr-14237	1182	3	&	&	CCONJ
cblr-14237	1182	4	pol’y	pol’y	NOUN
cblr-14237	1182	5	priorities	priority	NOUN
cblr-14237	1182	6	(	(	PUNCT
cblr-14237	1182	7	june	june	PROPN
cblr-14237	1182	8	14	14	NUM
cblr-14237	1182	9	,	,	PUNCT
cblr-14237	1182	10	2024	2024	NUM
cblr-14237	1182	11	)	)	PUNCT
cblr-14237	1182	12	,	,	PUNCT
cblr-14237	1182	13	https://www.cbpp.org/research/health/medicaid-expansionfrequently-asked-questions-0	https://www.cbpp.org/research/health/medicaid-expansionfrequently-asked-questions-0	PROPN
cblr-14237	1182	14	.	.	PUNCT
cblr-14237	1183	1	the	the	DET
cblr-14237	1183	2	remaining	remain	VERB
cblr-14237	1183	3	ten	ten	NUM
cblr-14237	1183	4	states	state	NOUN
cblr-14237	1183	5	have	have	VERB
cblr-14237	1183	6	a	a	DET
cblr-14237	1183	7	coverage	coverage	NOUN
cblr-14237	1183	8	gap	gap	NOUN
cblr-14237	1183	9	,	,	PUNCT
cblr-14237	1183	10	estimated	estimate	VERB
cblr-14237	1183	11	to	to	PART
cblr-14237	1183	12	affect	affect	VERB
cblr-14237	1183	13	1.6	1.6	NUM
cblr-14237	1183	14	million	million	NUM
cblr-14237	1183	15	people	people	NOUN
cblr-14237	1183	16	,	,	PUNCT
cblr-14237	1183	17	between	between	ADP
cblr-14237	1183	18	medicaid	medicaid	PROPN
cblr-14237	1183	19	recipients	recipient	NOUN
cblr-14237	1183	20	and	and	CCONJ
cblr-14237	1183	21	households	household	NOUN
cblr-14237	1183	22	eligible	eligible	ADJ
cblr-14237	1183	23	for	for	ADP
cblr-14237	1183	24	premium	premium	NOUN
cblr-14237	1183	25	assistance	assistance	NOUN
cblr-14237	1183	26	credits	credit	NOUN
cblr-14237	1183	27	under	under	ADP
cblr-14237	1183	28	the	the	DET
cblr-14237	1183	29	aca	aca	PROPN
cblr-14237	1183	30	.	.	PUNCT
cblr-14237	1184	1	see	see	VERB
cblr-14237	1184	2	i	i	PRON
cblr-14237	1184	3	d.	d.	PROPN
cblr-14237	1184	4	235	235	NUM
cblr-14237	1184	5	see	see	VERB
cblr-14237	1184	6	alice	alice	PROPN
cblr-14237	1184	7	abreu	abreu	PROPN
cblr-14237	1184	8	&	&	CCONJ
cblr-14237	1184	9	richard	richard	PROPN
cblr-14237	1184	10	greenstein	greenstein	PROPN
cblr-14237	1184	11	,	,	PUNCT
cblr-14237	1184	12	defining	define	VERB
cblr-14237	1184	13	income	income	NOUN
cblr-14237	1184	14	,	,	PUNCT
cblr-14237	1184	15	11	11	NUM
cblr-14237	1184	16	fla	fla	NOUN
cblr-14237	1184	17	.	.	PUNCT
cblr-14237	1185	1	tax	tax	PROPN
cblr-14237	1185	2	rev	rev	AUX
cblr-14237	1185	3	.	.	PROPN
cblr-14237	1185	4	295	295	NUM
cblr-14237	1185	5	,	,	PUNCT
cblr-14237	1185	6	308	308	NUM
cblr-14237	1185	7	(	(	PUNCT
cblr-14237	1185	8	2011	2011	NUM
cblr-14237	1185	9	)	)	PUNCT
cblr-14237	1185	10	(	(	PUNCT
cblr-14237	1185	11	addressing	address	VERB
cblr-14237	1185	12	various	various	ADJ
cblr-14237	1185	13	government	government	NOUN
cblr-14237	1185	14	transfer	transfer	NOUN
cblr-14237	1185	15	payments	payment	NOUN
cblr-14237	1185	16	)	)	PUNCT
cblr-14237	1185	17	;	;	PUNCT
cblr-14237	1185	18	see	see	VERB
cblr-14237	1185	19	generally	generally	ADV
cblr-14237	1185	20	jasper	jasper	PROPN
cblr-14237	1185	21	l.	l.	PROPN
cblr-14237	1185	22	cummings	cummings	PROPN
cblr-14237	1185	23	,	,	PUNCT
cblr-14237	1185	24	jr	jr	PROPN
cblr-14237	1185	25	.	.	PROPN
cblr-14237	1185	26	,	,	PUNCT
cblr-14237	1185	27	the	the	DET
cblr-14237	1185	28	general	general	ADJ
cblr-14237	1185	29	welfare	welfare	NOUN
cblr-14237	1185	30	exclusion	exclusion	NOUN
cblr-14237	1185	31	,	,	PUNCT
cblr-14237	1185	32	169	169	NUM
cblr-14237	1185	33	tax	tax	NOUN
cblr-14237	1185	34	notes	note	NOUN
cblr-14237	1185	35	fed	feed	VERB
cblr-14237	1185	36	.	.	PUNCT
cblr-14237	1186	1	441	441	NUM
cblr-14237	1186	2	(	(	PUNCT
cblr-14237	1186	3	oct	oct	PROPN
cblr-14237	1186	4	.	.	PROPN
cblr-14237	1186	5	19	19	NUM
cblr-14237	1186	6	,	,	PUNCT
cblr-14237	1186	7	2020	2020	NUM
cblr-14237	1186	8	)	)	PUNCT
cblr-14237	1186	9	(	(	PUNCT
cblr-14237	1186	10	surveying	survey	VERB
cblr-14237	1186	11	seventy	seventy	NUM
cblr-14237	1186	12	-	-	PUNCT
cblr-14237	1186	13	five	five	NUM
cblr-14237	1186	14	years	year	NOUN
cblr-14237	1186	15	of	of	ADP
cblr-14237	1186	16	i.r.s	i.r.s	PROPN
cblr-14237	1186	17	.	.	PUNCT
cblr-14237	1187	1	rulings	ruling	NOUN
cblr-14237	1187	2	involving	involve	VERB
cblr-14237	1187	3	the	the	DET
cblr-14237	1187	4	general	general	ADJ
cblr-14237	1187	5	welfare	welfare	NOUN
cblr-14237	1187	6	doctrine	doctrine	NOUN
cblr-14237	1187	7	and	and	CCONJ
cblr-14237	1187	8	its	its	PRON
cblr-14237	1187	9	antecedents	antecedent	NOUN
cblr-14237	1187	10	)	)	PUNCT
cblr-14237	1187	11	.	.	PUNCT
cblr-14237	1188	1	no	no	INTJ
cblr-14237	1188	2	.	.	NOUN
cblr-14237	1188	3	2	2	NUM
cblr-14237	1188	4	]	]	PUNCT
cblr-14237	1188	5	transforming	transform	VERB
cblr-14237	1188	6	tax	tax	NOUN
cblr-14237	1188	7	expenditures	expenditure	NOUN
cblr-14237	1188	8	693	693	NUM
cblr-14237	1188	9	ephi	ephi	VERB
cblr-14237	1188	10	-	-	PUNCT
cblr-14237	1188	11	like	like	ADJ
cblr-14237	1188	12	regime	regime	NOUN
cblr-14237	1188	13	.	.	PUNCT
cblr-14237	1189	1	medicaid	medicaid	PROPN
cblr-14237	1189	2	covers	cover	VERB
cblr-14237	1189	3	between	between	ADP
cblr-14237	1189	4	15	15	NUM
cblr-14237	1189	5	%	%	NOUN
cblr-14237	1189	6	and	and	CCONJ
cblr-14237	1189	7	20	20	NUM
cblr-14237	1189	8	%	%	NOUN
cblr-14237	1189	9	of	of	ADP
cblr-14237	1189	10	the	the	DET
cblr-14237	1189	11	u.s	u.s	PROPN
cblr-14237	1189	12	.	.	PROPN
cblr-14237	1189	13	population.236	population.236	VERB
cblr-14237	1189	14	in	in	ADP
cblr-14237	1189	15	another	another	DET
cblr-14237	1189	16	effort	effort	NOUN
cblr-14237	1189	17	to	to	PART
cblr-14237	1189	18	reach	reach	VERB
cblr-14237	1189	19	lower	low	ADJ
cblr-14237	1189	20	-	-	PUNCT
cblr-14237	1189	21	income	income	NOUN
cblr-14237	1189	22	households	household	NOUN
cblr-14237	1189	23	,	,	PUNCT
cblr-14237	1189	24	the	the	DET
cblr-14237	1189	25	aca	aca	PROPN
cblr-14237	1189	26	established	establish	VERB
cblr-14237	1189	27	an	an	DET
cblr-14237	1189	28	individual	individual	ADJ
cblr-14237	1189	29	mandate	mandate	NOUN
cblr-14237	1189	30	to	to	PART
cblr-14237	1189	31	purchase	purchase	VERB
cblr-14237	1189	32	health	health	NOUN
cblr-14237	1189	33	insurance,237	insurance,237	PROPN
cblr-14237	1189	34	as	as	ADV
cblr-14237	1189	35	well	well	ADV
cblr-14237	1189	36	as	as	ADP
cblr-14237	1189	37	regulated	regulate	VERB
cblr-14237	1189	38	state	state	NOUN
cblr-14237	1189	39	insurance	insurance	NOUN
cblr-14237	1189	40	marketplaces	marketplace	NOUN
cblr-14237	1189	41	and	and	CCONJ
cblr-14237	1189	42	progressive	progressive	ADJ
cblr-14237	1189	43	subsidies	subsidy	NOUN
cblr-14237	1189	44	to	to	PART
cblr-14237	1189	45	defray	defray	VERB
cblr-14237	1189	46	the	the	DET
cblr-14237	1189	47	out	out	ADJ
cblr-14237	1189	48	-	-	PUNCT
cblr-14237	1189	49	ofpocket	ofpocket	NOUN
cblr-14237	1189	50	costs	cost	NOUN
cblr-14237	1189	51	of	of	ADP
cblr-14237	1189	52	standard	standard	ADJ
cblr-14237	1189	53	health	health	NOUN
cblr-14237	1189	54	insurance.238	insurance.238	NUM
cblr-14237	1189	55	under	under	ADP
cblr-14237	1189	56	the	the	DET
cblr-14237	1189	57	aca	aca	NOUN
cblr-14237	1189	58	,	,	PUNCT
cblr-14237	1189	59	households	household	NOUN
cblr-14237	1189	60	with	with	ADP
cblr-14237	1189	61	incomes	income	NOUN
cblr-14237	1189	62	above	above	ADP
cblr-14237	1189	63	the	the	DET
cblr-14237	1189	64	federal	federal	ADJ
cblr-14237	1189	65	poverty	poverty	NOUN
cblr-14237	1189	66	level	level	NOUN
cblr-14237	1189	67	qualify	qualify	VERB
cblr-14237	1189	68	for	for	ADP
cblr-14237	1189	69	partial	partial	ADJ
cblr-14237	1189	70	subsidies	subsidy	NOUN
cblr-14237	1189	71	,	,	PUNCT
cblr-14237	1189	72	delivered	deliver	VERB
cblr-14237	1189	73	as	as	ADP
cblr-14237	1189	74	refundable	refundable	ADJ
cblr-14237	1189	75	premium	premium	NOUN
cblr-14237	1189	76	assistance	assistance	NOUN
cblr-14237	1189	77	tax	tax	NOUN
cblr-14237	1189	78	credits	credit	NOUN
cblr-14237	1189	79	,	,	PUNCT
cblr-14237	1189	80	for	for	ADP
cblr-14237	1189	81	health	health	NOUN
cblr-14237	1189	82	insurance	insurance	NOUN
cblr-14237	1189	83	purchased	purchase	VERB
cblr-14237	1189	84	through	through	ADP
cblr-14237	1189	85	an	an	DET
cblr-14237	1189	86	aca	aca	NOUN
cblr-14237	1189	87	marketplace.239	marketplace.239	VERB
cblr-14237	1189	88	the	the	DET
cblr-14237	1189	89	american	american	ADJ
cblr-14237	1189	90	rescue	rescue	NOUN
cblr-14237	1189	91	plan	plan	PROPN
cblr-14237	1189	92	act	act	NOUN
cblr-14237	1189	93	of	of	ADP
cblr-14237	1189	94	2021	2021	NUM
cblr-14237	1189	95	(	(	PUNCT
cblr-14237	1189	96	arpa	arpa	NOUN
cblr-14237	1189	97	)	)	PUNCT
cblr-14237	1189	98	increased	increase	VERB
cblr-14237	1189	99	these	these	DET
cblr-14237	1189	100	subsidies	subsidy	NOUN
cblr-14237	1189	101	across	across	ADP
cblr-14237	1189	102	all	all	DET
cblr-14237	1189	103	income	income	NOUN
cblr-14237	1189	104	levels	level	NOUN
cblr-14237	1189	105	,	,	PUNCT
cblr-14237	1189	106	including	include	VERB
cblr-14237	1189	107	high	high	ADV
cblr-14237	1189	108	-	-	PUNCT
cblr-14237	1189	109	earning	earn	VERB
cblr-14237	1189	110	households	household	NOUN
cblr-14237	1189	111	,	,	PUNCT
cblr-14237	1189	112	for	for	ADP
cblr-14237	1189	113	a	a	DET
cblr-14237	1189	114	limited	limited	ADJ
cblr-14237	1189	115	time	time	NOUN
cblr-14237	1189	116	period.240	period.240	NOUN
cblr-14237	1189	117	for	for	ADP
cblr-14237	1189	118	households	household	NOUN
cblr-14237	1189	119	with	with	ADP
cblr-14237	1189	120	incomes	income	NOUN
cblr-14237	1189	121	up	up	ADP
cblr-14237	1189	122	to	to	PART
cblr-14237	1189	123	150	150	NUM
cblr-14237	1189	124	%	%	NOUN
cblr-14237	1189	125	of	of	ADP
cblr-14237	1189	126	the	the	DET
cblr-14237	1189	127	federal	federal	ADJ
cblr-14237	1189	128	poverty	poverty	NOUN
cblr-14237	1189	129	level	level	NOUN
cblr-14237	1189	130	,	,	PUNCT
cblr-14237	1189	131	arpa	arpa	PROPN
cblr-14237	1189	132	effectively	effectively	ADV
cblr-14237	1189	133	eliminated	eliminate	VERB
cblr-14237	1189	134	any	any	DET
cblr-14237	1189	135	out	out	ADJ
cblr-14237	1189	136	-	-	PUNCT
cblr-14237	1189	137	of	of	ADP
cblr-14237	1189	138	-	-	PUNCT
cblr-14237	1189	139	pocket	pocket	NOUN
cblr-14237	1189	140	cost	cost	NOUN
cblr-14237	1189	141	for	for	ADP
cblr-14237	1189	142	purchasing	purchase	VERB
cblr-14237	1189	143	a	a	DET
cblr-14237	1189	144	benchmark	benchmark	ADJ
cblr-14237	1189	145	health	health	NOUN
cblr-14237	1189	146	insurance	insurance	NOUN
cblr-14237	1189	147	plan	plan	NOUN
cblr-14237	1189	148	—	—	PUNCT
cblr-14237	1189	149	at	at	ADP
cblr-14237	1189	150	least	least	ADJ
cblr-14237	1189	151	for	for	ADP
cblr-14237	1189	152	two	two	NUM
cblr-14237	1189	153	taxable	taxable	ADJ
cblr-14237	1189	154	years.241	years.241	PROPN
cblr-14237	1189	155	under	under	ADP
cblr-14237	1189	156	arpa	arpa	NOUN
cblr-14237	1189	157	,	,	PUNCT
cblr-14237	1189	158	these	these	DET
cblr-14237	1189	159	households	household	NOUN
cblr-14237	1189	160	also	also	ADV
cblr-14237	1189	161	experienced	experience	VERB
cblr-14237	1189	162	an	an	DET
cblr-14237	1189	163	ephi	ephi	ADJ
cblr-14237	1189	164	-	-	PUNCT
cblr-14237	1189	165	like	like	ADJ
cblr-14237	1189	166	regime	regime	NOUN
cblr-14237	1189	167	,	,	PUNCT
cblr-14237	1189	168	in	in	ADP
cblr-14237	1189	169	that	that	SCONJ
cblr-14237	1189	170	the	the	DET
cblr-14237	1189	171	premium	premium	NOUN
cblr-14237	1189	172	assistance	assistance	NOUN
cblr-14237	1189	173	tax	tax	NOUN
cblr-14237	1189	174	credits	credit	NOUN
cblr-14237	1189	175	reimbursed	reimburse	VERB
cblr-14237	1189	176	taxpayers	taxpayer	NOUN
cblr-14237	1189	177	dollar	dollar	NOUN
cblr-14237	1189	178	-	-	PUNCT
cblr-14237	1189	179	for	for	ADP
cblr-14237	1189	180	-	-	PUNCT
cblr-14237	1189	181	dollar	dollar	NOUN
cblr-14237	1189	182	for	for	ADP
cblr-14237	1189	183	their	their	PRON
cblr-14237	1189	184	out	out	ADJ
cblr-14237	1189	185	-	-	PUNCT
cblr-14237	1189	186	of	of	ADP
cblr-14237	1189	187	-	-	PUNCT
cblr-14237	1189	188	pocket	pocket	NOUN
cblr-14237	1189	189	costs	cost	NOUN
cblr-14237	1189	190	of	of	ADP
cblr-14237	1189	191	health	health	NOUN
cblr-14237	1189	192	insurance	insurance	NOUN
cblr-14237	1189	193	,	,	PUNCT
cblr-14237	1189	194	but	but	CCONJ
cblr-14237	1189	195	the	the	DET
cblr-14237	1189	196	receipt	receipt	NOUN
cblr-14237	1189	197	of	of	ADP
cblr-14237	1189	198	the	the	DET
cblr-14237	1189	199	credits	credit	NOUN
cblr-14237	1189	200	236	236	NUM
cblr-14237	1189	201	see	see	VERB
cblr-14237	1189	202	keisler	keisler	NOUN
cblr-14237	1189	203	-	-	PUNCT
cblr-14237	1189	204	starkey	starkey	PROPN
cblr-14237	1189	205	&	&	CCONJ
cblr-14237	1189	206	bunch	bunch	NOUN
cblr-14237	1189	207	,	,	PUNCT
cblr-14237	1189	208	supra	supra	PROPN
cblr-14237	1189	209	note	note	NOUN
cblr-14237	1189	210	208	208	NUM
cblr-14237	1189	211	,	,	PUNCT
cblr-14237	1189	212	at	at	ADP
cblr-14237	1189	213	8	8	NUM
cblr-14237	1189	214	.	.	NOUN
cblr-14237	1189	215	237	237	NUM
cblr-14237	1189	216	see	see	VERB
cblr-14237	1189	217	i.r.c	i.r.c	NOUN
cblr-14237	1189	218	.	.	PUNCT
cblr-14237	1190	1	§	§	PROPN
cblr-14237	1190	2	5000a(a	5000a(a	NOUN
cblr-14237	1190	3	)	)	PUNCT
cblr-14237	1190	4	.	.	PUNCT
cblr-14237	1191	1	although	although	SCONJ
cblr-14237	1191	2	the	the	DET
cblr-14237	1191	3	tcja	tcja	NOUN
cblr-14237	1191	4	reduced	reduce	VERB
cblr-14237	1191	5	the	the	DET
cblr-14237	1191	6	penalty	penalty	NOUN
cblr-14237	1191	7	for	for	ADP
cblr-14237	1191	8	noncompliance	noncompliance	NOUN
cblr-14237	1191	9	to	to	ADP
cblr-14237	1191	10	zero	zero	NUM
cblr-14237	1191	11	,	,	PUNCT
cblr-14237	1191	12	the	the	DET
cblr-14237	1191	13	individual	individual	ADJ
cblr-14237	1191	14	mandate	mandate	NOUN
cblr-14237	1191	15	remains	remain	VERB
cblr-14237	1191	16	on	on	ADP
cblr-14237	1191	17	the	the	DET
cblr-14237	1191	18	books	book	NOUN
cblr-14237	1191	19	.	.	PUNCT
cblr-14237	1192	1	see	see	VERB
cblr-14237	1192	2	i.r.c	i.r.c	NOUN
cblr-14237	1192	3	.	.	PUNCT
cblr-14237	1193	1	§	§	PROPN
cblr-14237	1193	2	5000a(c)(3)(a	5000a(c)(3)(a	NUM
cblr-14237	1193	3	)	)	PUNCT
cblr-14237	1193	4	.	.	PUNCT
cblr-14237	1194	1	238	238	NUM
cblr-14237	1194	2	see	see	NOUN
cblr-14237	1194	3	i.r.c	i.r.c	NOUN
cblr-14237	1194	4	.	.	PUNCT
cblr-14237	1195	1	§	§	PROPN
cblr-14237	1195	2	36b	36b	NUM
cblr-14237	1195	3	.	.	PUNCT
cblr-14237	1196	1	self	self	NOUN
cblr-14237	1196	2	-	-	PUNCT
cblr-14237	1196	3	employed	employ	VERB
cblr-14237	1196	4	individuals	individual	NOUN
cblr-14237	1196	5	who	who	PRON
cblr-14237	1196	6	receive	receive	VERB
cblr-14237	1196	7	the	the	DET
cblr-14237	1196	8	§	§	PROPN
cblr-14237	1196	9	36b	36b	NOUN
cblr-14237	1196	10	credit	credit	NOUN
cblr-14237	1196	11	can	can	AUX
cblr-14237	1196	12	deduct	deduct	VERB
cblr-14237	1196	13	uncredited	uncredited	ADJ
cblr-14237	1196	14	costs	cost	NOUN
cblr-14237	1196	15	under	under	ADP
cblr-14237	1196	16	§	§	PROPN
cblr-14237	1196	17	162(l	162(l	NOUN
cblr-14237	1196	18	)	)	PUNCT
cblr-14237	1196	19	.	.	PUNCT
cblr-14237	1197	1	treas	treas	PROPN
cblr-14237	1197	2	.	.	PUNCT
cblr-14237	1198	1	reg	reg	PROPN
cblr-14237	1198	2	.	.	PUNCT
cblr-14237	1199	1	§	§	PROPN
cblr-14237	1199	2	1.162(l)1t(a)(1	1.162(l)1t(a)(1	NUM
cblr-14237	1199	3	)	)	PUNCT
cblr-14237	1199	4	.	.	PUNCT
cblr-14237	1200	1	239	239	NUM
cblr-14237	1200	2	these	these	DET
cblr-14237	1200	3	subsidies	subsidy	NOUN
cblr-14237	1200	4	phase	phase	NOUN
cblr-14237	1200	5	out	out	ADP
cblr-14237	1200	6	for	for	ADP
cblr-14237	1200	7	households	household	NOUN
cblr-14237	1200	8	with	with	ADP
cblr-14237	1200	9	incomes	income	NOUN
cblr-14237	1200	10	above	above	ADP
cblr-14237	1200	11	400	400	NUM
cblr-14237	1200	12	%	%	NOUN
cblr-14237	1200	13	of	of	ADP
cblr-14237	1200	14	the	the	DET
cblr-14237	1200	15	federal	federal	ADJ
cblr-14237	1200	16	poverty	poverty	NOUN
cblr-14237	1200	17	level	level	NOUN
cblr-14237	1200	18	.	.	PUNCT
cblr-14237	1201	1	see	see	VERB
cblr-14237	1201	2	i.r.c	i.r.c	NOUN
cblr-14237	1201	3	.	.	PUNCT
cblr-14237	1202	1	§	§	PROPN
cblr-14237	1202	2	36b(b)(3)(a)(i	36b(b)(3)(a)(i	NUM
cblr-14237	1202	3	)	)	PUNCT
cblr-14237	1202	4	;	;	PUNCT
cblr-14237	1202	5	see	see	VERB
cblr-14237	1202	6	also	also	ADV
cblr-14237	1202	7	gamage	gamage	NOUN
cblr-14237	1202	8	,	,	PUNCT
cblr-14237	1202	9	supra	supra	ADJ
cblr-14237	1202	10	note	note	NOUN
cblr-14237	1202	11	232	232	NUM
cblr-14237	1202	12	,	,	PUNCT
cblr-14237	1202	13	at	at	ADP
cblr-14237	1202	14	687–89	687–89	NUM
cblr-14237	1202	15	(	(	PUNCT
cblr-14237	1202	16	noting	note	VERB
cblr-14237	1202	17	that	that	SCONJ
cblr-14237	1202	18	taxpayers	taxpayer	NOUN
cblr-14237	1202	19	are	be	AUX
cblr-14237	1202	20	ineligible	ineligible	ADJ
cblr-14237	1202	21	for	for	ADP
cblr-14237	1202	22	these	these	DET
cblr-14237	1202	23	subsidies	subsidy	NOUN
cblr-14237	1202	24	when	when	SCONJ
cblr-14237	1202	25	“	"	PUNCT
cblr-14237	1202	26	affordable	affordable	ADJ
cblr-14237	1202	27	”	"	PUNCT
cblr-14237	1202	28	ephi	ephi	NOUN
cblr-14237	1202	29	is	be	AUX
cblr-14237	1202	30	available	available	ADJ
cblr-14237	1202	31	)	)	PUNCT
cblr-14237	1202	32	;	;	PUNCT
cblr-14237	1202	33	oei	oei	PROPN
cblr-14237	1202	34	&	&	CCONJ
cblr-14237	1202	35	ring	ring	PROPN
cblr-14237	1202	36	,	,	PUNCT
cblr-14237	1202	37	supra	supra	PROPN
cblr-14237	1202	38	note	note	PROPN
cblr-14237	1202	39	222	222	NUM
cblr-14237	1202	40	,	,	PUNCT
cblr-14237	1202	41	at	at	ADP
cblr-14237	1202	42	676–77	676–77	PROPN
cblr-14237	1202	43	(	(	PUNCT
cblr-14237	1202	44	describing	describe	VERB
cblr-14237	1202	45	the	the	DET
cblr-14237	1202	46	interaction	interaction	NOUN
cblr-14237	1202	47	of	of	ADP
cblr-14237	1202	48	these	these	DET
cblr-14237	1202	49	subsidies	subsidy	NOUN
cblr-14237	1202	50	with	with	ADP
cblr-14237	1202	51	employee	employee	NOUN
cblr-14237	1202	52	status	status	NOUN
cblr-14237	1202	53	)	)	PUNCT
cblr-14237	1202	54	.	.	PUNCT
cblr-14237	1203	1	the	the	DET
cblr-14237	1203	2	aca	aca	PROPN
cblr-14237	1203	3	also	also	ADV
cblr-14237	1203	4	authorized	authorize	VERB
cblr-14237	1203	5	cost	cost	NOUN
cblr-14237	1203	6	-	-	PUNCT
cblr-14237	1203	7	sharing	share	VERB
cblr-14237	1203	8	payments	payment	NOUN
cblr-14237	1203	9	to	to	ADP
cblr-14237	1203	10	insurance	insurance	NOUN
cblr-14237	1203	11	companies	company	NOUN
cblr-14237	1203	12	that	that	PRON
cblr-14237	1203	13	participated	participate	VERB
cblr-14237	1203	14	in	in	ADP
cblr-14237	1203	15	these	these	DET
cblr-14237	1203	16	marketplaces	marketplace	NOUN
cblr-14237	1203	17	.	.	PUNCT
cblr-14237	1204	1	see	see	VERB
cblr-14237	1204	2	42	42	NUM
cblr-14237	1204	3	u.s.c	u.s.c	ADJ
cblr-14237	1204	4	.	.	PUNCT
cblr-14237	1205	1	§	§	PROPN
cblr-14237	1205	2	18071	18071	NUM
cblr-14237	1205	3	.	.	PUNCT
cblr-14237	1206	1	240	240	NUM
cblr-14237	1206	2	pub	pub	NOUN
cblr-14237	1206	3	.	.	PUNCT
cblr-14237	1207	1	l.	l.	PROPN
cblr-14237	1207	2	no	no	INTJ
cblr-14237	1207	3	.	.	PROPN
cblr-14237	1208	1	117	117	NUM
cblr-14237	1208	2	-	-	SYM
cblr-14237	1208	3	2	2	NUM
cblr-14237	1208	4	,	,	PUNCT
cblr-14237	1208	5	§	§	PROPN
cblr-14237	1208	6	9661	9661	NUM
cblr-14237	1208	7	,	,	PUNCT
cblr-14237	1208	8	135	135	NUM
cblr-14237	1208	9	stat	stat	NOUN
cblr-14237	1208	10	.	.	PUNCT
cblr-14237	1209	1	4	4	NUM
cblr-14237	1209	2	,	,	PUNCT
cblr-14237	1209	3	182–83	182–83	NUM
cblr-14237	1209	4	(	(	PUNCT
cblr-14237	1209	5	2021	2021	NUM
cblr-14237	1209	6	)	)	PUNCT
cblr-14237	1209	7	(	(	PUNCT
cblr-14237	1209	8	expanding	expand	VERB
cblr-14237	1209	9	health	health	NOUN
cblr-14237	1209	10	insurance	insurance	NOUN
cblr-14237	1209	11	premium	premium	NOUN
cblr-14237	1209	12	tax	tax	NOUN
cblr-14237	1209	13	credits	credit	NOUN
cblr-14237	1209	14	for	for	ADP
cblr-14237	1209	15	2021	2021	NUM
cblr-14237	1209	16	and	and	CCONJ
cblr-14237	1209	17	2022	2022	NUM
cblr-14237	1209	18	)	)	PUNCT
cblr-14237	1209	19	.	.	PUNCT
cblr-14237	1210	1	the	the	DET
cblr-14237	1210	2	inflation	inflation	NOUN
cblr-14237	1210	3	reduction	reduction	NOUN
cblr-14237	1210	4	act	act	NOUN
cblr-14237	1210	5	of	of	ADP
cblr-14237	1210	6	2022	2022	NUM
cblr-14237	1210	7	,	,	PUNCT
cblr-14237	1210	8	pub	pub	NOUN
cblr-14237	1210	9	.	.	PUNCT
cblr-14237	1211	1	l.	l.	PROPN
cblr-14237	1211	2	no	no	INTJ
cblr-14237	1211	3	.	.	PROPN
cblr-14237	1212	1	117	117	NUM
cblr-14237	1212	2	-	-	SYM
cblr-14237	1212	3	169	169	NUM
cblr-14237	1212	4	,	,	PUNCT
cblr-14237	1212	5	§	§	PROPN
cblr-14237	1212	6	12001	12001	NUM
cblr-14237	1212	7	,	,	PUNCT
cblr-14237	1212	8	136	136	NUM
cblr-14237	1212	9	stat	stat	NOUN
cblr-14237	1212	10	.	.	PUNCT
cblr-14237	1213	1	1818	1818	NUM
cblr-14237	1213	2	,	,	PUNCT
cblr-14237	1213	3	1905	1905	NUM
cblr-14237	1213	4	(	(	PUNCT
cblr-14237	1213	5	2022	2022	NUM
cblr-14237	1213	6	)	)	PUNCT
cblr-14237	1214	1	,	,	PUNCT
cblr-14237	1214	2	extended	extend	VERB
cblr-14237	1214	3	these	these	DET
cblr-14237	1214	4	enhanced	enhance	VERB
cblr-14237	1214	5	credits	credit	NOUN
cblr-14237	1214	6	through	through	ADP
cblr-14237	1214	7	2025	2025	NUM
cblr-14237	1214	8	.	.	PUNCT
cblr-14237	1215	1	241	241	NUM
cblr-14237	1215	2	see	see	VERB
cblr-14237	1215	3	american	american	ADJ
cblr-14237	1215	4	rescue	rescue	PROPN
cblr-14237	1215	5	plan	plan	NOUN
cblr-14237	1215	6	act	act	NOUN
cblr-14237	1215	7	of	of	ADP
cblr-14237	1215	8	2021	2021	NUM
cblr-14237	1215	9	,	,	PUNCT
cblr-14237	1215	10	pub	pub	NOUN
cblr-14237	1215	11	.	.	PUNCT
cblr-14237	1216	1	l.	l.	PROPN
cblr-14237	1216	2	no	no	INTJ
cblr-14237	1216	3	.	.	PROPN
cblr-14237	1217	1	117	117	NUM
cblr-14237	1217	2	-	-	SYM
cblr-14237	1217	3	2	2	NUM
cblr-14237	1217	4	,	,	PUNCT
cblr-14237	1217	5	§	§	PROPN
cblr-14237	1217	6	9661	9661	NUM
cblr-14237	1217	7	,	,	PUNCT
cblr-14237	1217	8	135	135	NUM
cblr-14237	1217	9	stat	stat	NOUN
cblr-14237	1217	10	.	.	PUNCT
cblr-14237	1218	1	4	4	NUM
cblr-14237	1218	2	,	,	PUNCT
cblr-14237	1218	3	182–83	182–83	NUM
cblr-14237	1218	4	(	(	PUNCT
cblr-14237	1218	5	2021	2021	NUM
cblr-14237	1218	6	)	)	PUNCT
cblr-14237	1218	7	.	.	PUNCT
cblr-14237	1219	1	694	694	NUM
cblr-14237	1219	2	columbia	columbia	PROPN
cblr-14237	1219	3	business	business	NOUN
cblr-14237	1219	4	law	law	PROPN
cblr-14237	1219	5	review	review	NOUN
cblr-14237	1219	6	[	[	X
cblr-14237	1219	7	vol	vol	NOUN
cblr-14237	1219	8	.	.	NOUN
cblr-14237	1219	9	2024	2024	NUM
cblr-14237	1219	10	generated	generate	VERB
cblr-14237	1219	11	no	no	DET
cblr-14237	1219	12	taxable	taxable	ADJ
cblr-14237	1219	13	income	income	NOUN
cblr-14237	1219	14	.	.	PUNCT
cblr-14237	1220	1	the	the	DET
cblr-14237	1220	2	outcome	outcome	NOUN
cblr-14237	1220	3	is	be	AUX
cblr-14237	1220	4	identical	identical	ADJ
cblr-14237	1220	5	to	to	ADP
cblr-14237	1220	6	an	an	DET
cblr-14237	1220	7	exclusion	exclusion	NOUN
cblr-14237	1220	8	from	from	ADP
cblr-14237	1220	9	income	income	NOUN
cblr-14237	1220	10	equal	equal	ADJ
cblr-14237	1220	11	to	to	ADP
cblr-14237	1220	12	the	the	DET
cblr-14237	1220	13	value	value	NOUN
cblr-14237	1220	14	of	of	ADP
cblr-14237	1220	15	the	the	DET
cblr-14237	1220	16	health	health	NOUN
cblr-14237	1220	17	insurance	insurance	NOUN
cblr-14237	1220	18	,	,	PUNCT
cblr-14237	1220	19	and	and	CCONJ
cblr-14237	1220	20	taxpayers	taxpayer	NOUN
cblr-14237	1220	21	also	also	ADV
cblr-14237	1220	22	may	may	AUX
cblr-14237	1220	23	exclude	exclude	VERB
cblr-14237	1220	24	any	any	DET
cblr-14237	1220	25	benefits	benefit	NOUN
cblr-14237	1220	26	under	under	ADP
cblr-14237	1220	27	this	this	DET
cblr-14237	1220	28	insurance.242	insurance.242	NOUN
cblr-14237	1220	29	approximately	approximately	ADV
cblr-14237	1220	30	3	3	NUM
cblr-14237	1220	31	%	%	NOUN
cblr-14237	1220	32	to	to	PART
cblr-14237	1220	33	4	4	NUM
cblr-14237	1220	34	%	%	NOUN
cblr-14237	1220	35	of	of	ADP
cblr-14237	1220	36	the	the	DET
cblr-14237	1220	37	u.s	u.s	PROPN
cblr-14237	1220	38	.	.	PROPN
cblr-14237	1220	39	population	population	NOUN
cblr-14237	1220	40	acquires	acquire	VERB
cblr-14237	1220	41	health	health	NOUN
cblr-14237	1220	42	insurance	insurance	NOUN
cblr-14237	1220	43	through	through	ADP
cblr-14237	1220	44	an	an	DET
cblr-14237	1220	45	aca	aca	NOUN
cblr-14237	1220	46	marketplace.243	marketplace.243	NOUN
cblr-14237	1220	47	from	from	ADP
cblr-14237	1220	48	a	a	DET
cblr-14237	1220	49	more	more	ADV
cblr-14237	1220	50	holistic	holistic	ADJ
cblr-14237	1220	51	perspective	perspective	NOUN
cblr-14237	1220	52	,	,	PUNCT
cblr-14237	1220	53	exclusion	exclusion	NOUN
cblr-14237	1220	54	is	be	AUX
cblr-14237	1220	55	the	the	DET
cblr-14237	1220	56	normative	normative	ADJ
cblr-14237	1220	57	tax	tax	NOUN
cblr-14237	1220	58	treatment	treatment	NOUN
cblr-14237	1220	59	for	for	ADP
cblr-14237	1220	60	health	health	NOUN
cblr-14237	1220	61	insurance	insurance	NOUN
cblr-14237	1220	62	costs	cost	NOUN
cblr-14237	1220	63	for	for	ADP
cblr-14237	1220	64	working	work	VERB
cblr-14237	1220	65	-	-	PUNCT
cblr-14237	1220	66	age	age	NOUN
cblr-14237	1220	67	individuals	individual	NOUN
cblr-14237	1220	68	,	,	PUNCT
cblr-14237	1220	69	whether	whether	SCONJ
cblr-14237	1220	70	those	those	DET
cblr-14237	1220	71	individuals	individual	NOUN
cblr-14237	1220	72	are	be	AUX
cblr-14237	1220	73	employees	employee	NOUN
cblr-14237	1220	74	,	,	PUNCT
cblr-14237	1220	75	self	self	NOUN
cblr-14237	1220	76	-	-	PUNCT
cblr-14237	1220	77	employed	employ	VERB
cblr-14237	1220	78	,	,	PUNCT
cblr-14237	1220	79	current	current	ADJ
cblr-14237	1220	80	or	or	CCONJ
cblr-14237	1220	81	former	former	ADJ
cblr-14237	1220	82	military	military	ADJ
cblr-14237	1220	83	personnel	personnel	NOUN
cblr-14237	1220	84	,	,	PUNCT
cblr-14237	1220	85	or	or	CCONJ
cblr-14237	1220	86	lower	low	ADJ
cblr-14237	1220	87	-	-	PUNCT
cblr-14237	1220	88	income	income	NOUN
cblr-14237	1220	89	,	,	PUNCT
cblr-14237	1220	90	and	and	CCONJ
cblr-14237	1220	91	whether	whether	SCONJ
cblr-14237	1220	92	those	those	DET
cblr-14237	1220	93	individuals	individual	NOUN
cblr-14237	1220	94	’	’	PART
cblr-14237	1220	95	health	health	NOUN
cblr-14237	1220	96	insurance	insurance	NOUN
cblr-14237	1220	97	comes	come	VERB
cblr-14237	1220	98	from	from	ADP
cblr-14237	1220	99	employer	employer	NOUN
cblr-14237	1220	100	plans	plan	NOUN
cblr-14237	1220	101	,	,	PUNCT
cblr-14237	1220	102	the	the	DET
cblr-14237	1220	103	government	government	NOUN
cblr-14237	1220	104	,	,	PUNCT
cblr-14237	1220	105	or	or	CCONJ
cblr-14237	1220	106	regulated	regulate	VERB
cblr-14237	1220	107	private	private	ADJ
cblr-14237	1220	108	markets.244	markets.244	NOUN
cblr-14237	1220	109	this	this	DET
cblr-14237	1220	110	treatment	treatment	NOUN
cblr-14237	1220	111	emerged	emerge	VERB
cblr-14237	1220	112	not	not	PART
cblr-14237	1220	113	from	from	ADP
cblr-14237	1220	114	congress	congress	PROPN
cblr-14237	1220	115	’s	’s	PART
cblr-14237	1220	116	explicit	explicit	ADJ
cblr-14237	1220	117	design	design	NOUN
cblr-14237	1220	118	,	,	PUNCT
cblr-14237	1220	119	but	but	CCONJ
cblr-14237	1220	120	rather	rather	ADV
cblr-14237	1220	121	from	from	ADP
cblr-14237	1220	122	incremental	incremental	ADJ
cblr-14237	1220	123	changes	change	NOUN
cblr-14237	1220	124	cobbled	cobble	VERB
cblr-14237	1220	125	together	together	ADV
cblr-14237	1220	126	across	across	ADP
cblr-14237	1220	127	multiple	multiple	ADJ
cblr-14237	1220	128	decades	decade	NOUN
cblr-14237	1220	129	,	,	PUNCT
cblr-14237	1220	130	inside	inside	ADV
cblr-14237	1220	131	and	and	CCONJ
cblr-14237	1220	132	outside	outside	ADP
cblr-14237	1220	133	of	of	ADP
cblr-14237	1220	134	tax	tax	NOUN
cblr-14237	1220	135	policy	policy	NOUN
cblr-14237	1220	136	’s	’s	PART
cblr-14237	1220	137	traditional	traditional	ADJ
cblr-14237	1220	138	boundaries	boundary	NOUN
cblr-14237	1220	139	.	.	PUNCT
cblr-14237	1221	1	there	there	PRON
cblr-14237	1221	2	are	be	VERB
cblr-14237	1221	3	,	,	PUNCT
cblr-14237	1221	4	of	of	ADP
cblr-14237	1221	5	242	242	NUM
cblr-14237	1221	6	see	see	NOUN
cblr-14237	1221	7	i.r.c	i.r.c	NOUN
cblr-14237	1221	8	.	.	PUNCT
cblr-14237	1222	1	§	§	PROPN
cblr-14237	1222	2	104(a)(3	104(a)(3	NUM
cblr-14237	1222	3	)	)	PUNCT
cblr-14237	1222	4	.	.	PUNCT
cblr-14237	1223	1	243	243	NUM
cblr-14237	1223	2	see	see	VERB
cblr-14237	1223	3	keisler	keisler	NOUN
cblr-14237	1223	4	-	-	PUNCT
cblr-14237	1223	5	starkey	starkey	PROPN
cblr-14237	1223	6	&	&	CCONJ
cblr-14237	1223	7	bunch	bunch	NOUN
cblr-14237	1223	8	,	,	PUNCT
cblr-14237	1223	9	supra	supra	PROPN
cblr-14237	1223	10	note	note	NOUN
cblr-14237	1223	11	208	208	NUM
cblr-14237	1223	12	,	,	PUNCT
cblr-14237	1223	13	at	at	ADP
cblr-14237	1223	14	2	2	NUM
cblr-14237	1223	15	(	(	PUNCT
cblr-14237	1223	16	finding	find	VERB
cblr-14237	1223	17	that	that	SCONJ
cblr-14237	1223	18	3.6	3.6	NUM
cblr-14237	1223	19	%	%	NOUN
cblr-14237	1223	20	and	and	CCONJ
cblr-14237	1223	21	4.0	4.0	NUM
cblr-14237	1223	22	%	%	NOUN
cblr-14237	1223	23	of	of	ADP
cblr-14237	1223	24	people	people	NOUN
cblr-14237	1223	25	had	have	VERB
cblr-14237	1223	26	marketplace	marketplace	NOUN
cblr-14237	1223	27	coverage	coverage	NOUN
cblr-14237	1223	28	during	during	ADP
cblr-14237	1223	29	2022	2022	NUM
cblr-14237	1223	30	and	and	CCONJ
cblr-14237	1223	31	2023	2023	NUM
cblr-14237	1223	32	,	,	PUNCT
cblr-14237	1223	33	respectively	respectively	ADV
cblr-14237	1223	34	)	)	PUNCT
cblr-14237	1223	35	.	.	PUNCT
cblr-14237	1224	1	tax	tax	NOUN
cblr-14237	1224	2	expenditure	expenditure	NOUN
cblr-14237	1224	3	analysis	analysis	NOUN
cblr-14237	1224	4	places	place	VERB
cblr-14237	1224	5	the	the	DET
cblr-14237	1224	6	annual	annual	ADJ
cblr-14237	1224	7	cost	cost	NOUN
cblr-14237	1224	8	of	of	ADP
cblr-14237	1224	9	these	these	DET
cblr-14237	1224	10	credits	credit	NOUN
cblr-14237	1224	11	at	at	ADP
cblr-14237	1224	12	approximately	approximately	ADV
cblr-14237	1224	13	$	$	SYM
cblr-14237	1224	14	10	10	NUM
cblr-14237	1224	15	to	to	PART
cblr-14237	1224	16	$	$	SYM
cblr-14237	1224	17	15	15	NUM
cblr-14237	1224	18	billion	billion	NUM
cblr-14237	1224	19	.	.	PUNCT
cblr-14237	1225	1	see	see	VERB
cblr-14237	1225	2	off	off	ADP
cblr-14237	1225	3	.	.	PUNCT
cblr-14237	1226	1	of	of	ADP
cblr-14237	1226	2	tax	tax	NOUN
cblr-14237	1226	3	analysis	analysis	NOUN
cblr-14237	1226	4	,	,	PUNCT
cblr-14237	1226	5	supra	supra	PROPN
cblr-14237	1226	6	note	note	NOUN
cblr-14237	1226	7	6	6	NUM
cblr-14237	1226	8	,	,	PUNCT
cblr-14237	1226	9	at	at	ADP
cblr-14237	1226	10	25	25	NUM
cblr-14237	1226	11	.	.	PUNCT
cblr-14237	1226	12	244	244	NUM
cblr-14237	1226	13	for	for	ADP
cblr-14237	1226	14	nonworking	nonworke	VERB
cblr-14237	1226	15	retired	retire	VERB
cblr-14237	1226	16	individuals	individual	NOUN
cblr-14237	1226	17	,	,	PUNCT
cblr-14237	1226	18	the	the	DET
cblr-14237	1226	19	tax	tax	NOUN
cblr-14237	1226	20	treatment	treatment	NOUN
cblr-14237	1226	21	of	of	ADP
cblr-14237	1226	22	health	health	NOUN
cblr-14237	1226	23	care	care	NOUN
cblr-14237	1226	24	benefits	benefit	NOUN
cblr-14237	1226	25	,	,	PUNCT
cblr-14237	1226	26	such	such	ADJ
cblr-14237	1226	27	as	as	ADP
cblr-14237	1226	28	medicare	medicare	PROPN
cblr-14237	1226	29	,	,	PUNCT
cblr-14237	1226	30	is	be	AUX
cblr-14237	1226	31	beyond	beyond	ADP
cblr-14237	1226	32	the	the	DET
cblr-14237	1226	33	scope	scope	NOUN
cblr-14237	1226	34	of	of	ADP
cblr-14237	1226	35	this	this	DET
cblr-14237	1226	36	article	article	NOUN
cblr-14237	1226	37	.	.	PUNCT
cblr-14237	1227	1	one	one	NUM
cblr-14237	1227	2	can	can	AUX
cblr-14237	1227	3	,	,	PUNCT
cblr-14237	1227	4	however	however	ADV
cblr-14237	1227	5	,	,	PUNCT
cblr-14237	1227	6	construct	construct	VERB
cblr-14237	1227	7	an	an	DET
cblr-14237	1227	8	exclusion	exclusion	NOUN
cblr-14237	1227	9	regime	regime	NOUN
cblr-14237	1227	10	from	from	ADP
cblr-14237	1227	11	the	the	DET
cblr-14237	1227	12	structure	structure	NOUN
cblr-14237	1227	13	of	of	ADP
cblr-14237	1227	14	medicare	medicare	PROPN
cblr-14237	1227	15	and	and	CCONJ
cblr-14237	1227	16	social	social	ADJ
cblr-14237	1227	17	security	security	NOUN
cblr-14237	1227	18	.	.	PUNCT
cblr-14237	1228	1	medicare	medicare	PROPN
cblr-14237	1228	2	part	part	NOUN
cblr-14237	1228	3	a	a	PRON
cblr-14237	1228	4	is	be	AUX
cblr-14237	1228	5	premium	premium	NOUN
cblr-14237	1228	6	-	-	PUNCT
cblr-14237	1228	7	free	free	ADJ
cblr-14237	1228	8	and	and	CCONJ
cblr-14237	1228	9	effectively	effectively	ADV
cblr-14237	1228	10	excluded	exclude	VERB
cblr-14237	1228	11	from	from	ADP
cblr-14237	1228	12	taxable	taxable	ADJ
cblr-14237	1228	13	income	income	NOUN
cblr-14237	1228	14	.	.	PUNCT
cblr-14237	1229	1	medicare	medicare	PROPN
cblr-14237	1229	2	parts	parts	PROPN
cblr-14237	1229	3	b	b	PROPN
cblr-14237	1229	4	and	and	CCONJ
cblr-14237	1229	5	d	d	NOUN
cblr-14237	1229	6	require	require	VERB
cblr-14237	1229	7	premiums	premium	NOUN
cblr-14237	1229	8	that	that	PRON
cblr-14237	1229	9	are	be	AUX
cblr-14237	1229	10	not	not	PART
cblr-14237	1229	11	deductible	deductible	ADJ
cblr-14237	1229	12	,	,	PUNCT
cblr-14237	1229	13	unless	unless	SCONJ
cblr-14237	1229	14	the	the	DET
cblr-14237	1229	15	requirements	requirement	NOUN
cblr-14237	1229	16	of	of	ADP
cblr-14237	1229	17	§	§	PROPN
cblr-14237	1229	18	213	213	NUM
cblr-14237	1229	19	are	be	AUX
cblr-14237	1229	20	met	meet	VERB
cblr-14237	1229	21	.	.	PUNCT
cblr-14237	1230	1	see	see	VERB
cblr-14237	1230	2	i.r.c	i.r.c	NOUN
cblr-14237	1230	3	.	.	PUNCT
cblr-14237	1231	1	§	§	PROPN
cblr-14237	1231	2	213(a	213(a	PROPN
cblr-14237	1231	3	)	)	PUNCT
cblr-14237	1231	4	,	,	PUNCT
cblr-14237	1231	5	(	(	PUNCT
cblr-14237	1231	6	d	d	NOUN
cblr-14237	1231	7	)	)	PUNCT
cblr-14237	1231	8	.	.	PUNCT
cblr-14237	1232	1	individuals	individual	NOUN
cblr-14237	1232	2	who	who	PRON
cblr-14237	1232	3	purchase	purchase	VERB
cblr-14237	1232	4	medicare	medicare	PROPN
cblr-14237	1232	5	parts	part	NOUN
cblr-14237	1232	6	b	b	PROPN
cblr-14237	1232	7	and	and	CCONJ
cblr-14237	1232	8	d	d	NOUN
cblr-14237	1232	9	,	,	PUNCT
cblr-14237	1232	10	however	however	ADV
cblr-14237	1232	11	,	,	PUNCT
cblr-14237	1232	12	overwhelmingly	overwhelmingly	ADV
cblr-14237	1232	13	receive	receive	VERB
cblr-14237	1232	14	social	social	ADJ
cblr-14237	1232	15	security	security	NOUN
cblr-14237	1232	16	payments	payment	NOUN
cblr-14237	1232	17	,	,	PUNCT
cblr-14237	1232	18	at	at	ADP
cblr-14237	1232	19	least	least	ADJ
cblr-14237	1232	20	15	15	NUM
cblr-14237	1232	21	%	%	NOUN
cblr-14237	1232	22	of	of	ADP
cblr-14237	1232	23	which	which	PRON
cblr-14237	1232	24	are	be	AUX
cblr-14237	1232	25	excluded	exclude	VERB
cblr-14237	1232	26	from	from	ADP
cblr-14237	1232	27	income	income	NOUN
cblr-14237	1232	28	.	.	PUNCT
cblr-14237	1233	1	see	see	VERB
cblr-14237	1233	2	i.r.c	i.r.c	NOUN
cblr-14237	1233	3	.	.	PUNCT
cblr-14237	1234	1	§	§	PROPN
cblr-14237	1234	2	86(a	86(a	NUM
cblr-14237	1234	3	)	)	PUNCT
cblr-14237	1234	4	.	.	PUNCT
cblr-14237	1235	1	for	for	ADP
cblr-14237	1235	2	individuals	individual	NOUN
cblr-14237	1235	3	with	with	ADP
cblr-14237	1235	4	maximum	maximum	ADJ
cblr-14237	1235	5	benefits	benefit	NOUN
cblr-14237	1235	6	,	,	PUNCT
cblr-14237	1235	7	the	the	DET
cblr-14237	1235	8	minimum	minimum	ADJ
cblr-14237	1235	9	social	social	ADJ
cblr-14237	1235	10	security	security	NOUN
cblr-14237	1235	11	exclusion	exclusion	NOUN
cblr-14237	1235	12	still	still	ADV
cblr-14237	1235	13	exceeds	exceed	VERB
cblr-14237	1235	14	the	the	DET
cblr-14237	1235	15	annual	annual	ADJ
cblr-14237	1235	16	cost	cost	NOUN
cblr-14237	1235	17	of	of	ADP
cblr-14237	1235	18	medicare	medicare	PROPN
cblr-14237	1235	19	part	part	PROPN
cblr-14237	1235	20	b	b	PROPN
cblr-14237	1235	21	and	and	CCONJ
cblr-14237	1235	22	d	d	NOUN
cblr-14237	1235	23	premiums	premium	NOUN
cblr-14237	1235	24	for	for	ADP
cblr-14237	1235	25	most	most	ADJ
cblr-14237	1235	26	individuals	individual	NOUN
cblr-14237	1235	27	.	.	PUNCT
cblr-14237	1236	1	see	see	VERB
cblr-14237	1236	2	2024	2024	NUM
cblr-14237	1236	3	medicare	medicare	PROPN
cblr-14237	1236	4	parts	part	NOUN
cblr-14237	1236	5	a	a	PRON
cblr-14237	1236	6	&	&	CCONJ
cblr-14237	1236	7	b	b	NOUN
cblr-14237	1236	8	premiums	premium	NOUN
cblr-14237	1236	9	and	and	CCONJ
cblr-14237	1236	10	deductibles	deductible	NOUN
cblr-14237	1236	11	,	,	PUNCT
cblr-14237	1236	12	ctr	ctr	PROPN
cblr-14237	1236	13	.	.	PROPN
cblr-14237	1237	1	for	for	ADP
cblr-14237	1237	2	medicare	medicare	PROPN
cblr-14237	1237	3	&	&	CCONJ
cblr-14237	1237	4	medicare	medicare	PROPN
cblr-14237	1237	5	serv	serv	PROPN
cblr-14237	1237	6	.	.	PUNCT
cblr-14237	1238	1	(	(	PUNCT
cblr-14237	1238	2	oct	oct	PROPN
cblr-14237	1238	3	.	.	PROPN
cblr-14237	1238	4	12	12	NUM
cblr-14237	1238	5	,	,	PUNCT
cblr-14237	1238	6	2023	2023	NUM
cblr-14237	1238	7	)	)	PUNCT
cblr-14237	1238	8	,	,	PUNCT
cblr-14237	1238	9	https://www.cms.gov/newsroom/factsheets/2024-medicare-parts-b-premiums-and-deductibles	https://www.cms.gov/newsroom/factsheets/2024-medicare-parts-b-premiums-and-deductibles	X
cblr-14237	1238	10	[	[	X
cblr-14237	1238	11	https://perma.cc/2tr6-8f2l	https://perma.cc/2tr6-8f2l	X
cblr-14237	1238	12	]	]	X
cblr-14237	1238	13	.	.	PUNCT
cblr-14237	1239	1	for	for	ADP
cblr-14237	1239	2	this	this	DET
cblr-14237	1239	3	reason	reason	NOUN
cblr-14237	1239	4	,	,	PUNCT
cblr-14237	1239	5	the	the	DET
cblr-14237	1239	6	minimum	minimum	NOUN
cblr-14237	1239	7	excluded	exclude	VERB
cblr-14237	1239	8	portion	portion	NOUN
cblr-14237	1239	9	of	of	ADP
cblr-14237	1239	10	social	social	ADJ
cblr-14237	1239	11	security	security	NOUN
cblr-14237	1239	12	payments	payment	NOUN
cblr-14237	1239	13	can	can	AUX
cblr-14237	1239	14	be	be	AUX
cblr-14237	1239	15	viewed	view	VERB
cblr-14237	1239	16	as	as	ADP
cblr-14237	1239	17	a	a	DET
cblr-14237	1239	18	reasonable	reasonable	ADJ
cblr-14237	1239	19	proxy	proxy	NOUN
cblr-14237	1239	20	for	for	ADP
cblr-14237	1239	21	health	health	NOUN
cblr-14237	1239	22	insurance	insurance	NOUN
cblr-14237	1239	23	costs	cost	NOUN
cblr-14237	1239	24	.	.	PUNCT
cblr-14237	1240	1	no	no	INTJ
cblr-14237	1240	2	.	.	NOUN
cblr-14237	1240	3	2	2	NUM
cblr-14237	1240	4	]	]	PUNCT
cblr-14237	1240	5	transforming	transform	VERB
cblr-14237	1240	6	tax	tax	NOUN
cblr-14237	1240	7	expenditures	expenditure	NOUN
cblr-14237	1240	8	695	695	NUM
cblr-14237	1240	9	course	course	NOUN
cblr-14237	1240	10	,	,	PUNCT
cblr-14237	1240	11	gaps	gap	NOUN
cblr-14237	1240	12	in	in	ADP
cblr-14237	1240	13	this	this	DET
cblr-14237	1240	14	pastiche.245	pastiche.245	PROPN
cblr-14237	1240	15	but	but	CCONJ
cblr-14237	1240	16	the	the	DET
cblr-14237	1240	17	general	general	ADJ
cblr-14237	1240	18	effect	effect	NOUN
cblr-14237	1240	19	is	be	AUX
cblr-14237	1240	20	functionally	functionally	ADV
cblr-14237	1240	21	similar	similar	ADJ
cblr-14237	1240	22	to	to	ADP
cblr-14237	1240	23	a	a	DET
cblr-14237	1240	24	zero	zero	NUM
cblr-14237	1240	25	-	-	PUNCT
cblr-14237	1240	26	rate	rate	NOUN
cblr-14237	1240	27	bracket	bracket	NOUN
cblr-14237	1240	28	,	,	PUNCT
cblr-14237	1240	29	or	or	CCONJ
cblr-14237	1240	30	an	an	DET
cblr-14237	1240	31	additional	additional	ADJ
cblr-14237	1240	32	standard	standard	ADJ
cblr-14237	1240	33	deduction	deduction	NOUN
cblr-14237	1240	34	,	,	PUNCT
cblr-14237	1240	35	based	base	VERB
cblr-14237	1240	36	on	on	ADP
cblr-14237	1240	37	the	the	DET
cblr-14237	1240	38	value	value	NOUN
cblr-14237	1240	39	of	of	ADP
cblr-14237	1240	40	taxpayers	taxpayer	NOUN
cblr-14237	1240	41	’	’	PART
cblr-14237	1240	42	health	health	NOUN
cblr-14237	1240	43	insurance.246	insurance.246	PROPN
cblr-14237	1240	44	the	the	DET
cblr-14237	1240	45	shift	shift	NOUN
cblr-14237	1240	46	from	from	ADP
cblr-14237	1240	47	an	an	DET
cblr-14237	1240	48	exceptional	exceptional	ADJ
cblr-14237	1240	49	ephi	ephi	NOUN
cblr-14237	1240	50	exclusion	exclusion	NOUN
cblr-14237	1240	51	to	to	ADP
cblr-14237	1240	52	a	a	DET
cblr-14237	1240	53	quasi	quasi	ADJ
cblr-14237	1240	54	-	-	ADJ
cblr-14237	1240	55	universal	universal	ADJ
cblr-14237	1240	56	benefit	benefit	NOUN
cblr-14237	1240	57	for	for	ADP
cblr-14237	1240	58	health	health	NOUN
cblr-14237	1240	59	insurance	insurance	NOUN
cblr-14237	1240	60	is	be	AUX
cblr-14237	1240	61	a	a	DET
cblr-14237	1240	62	base	base	ADJ
cblr-14237	1240	63	-	-	PUNCT
cblr-14237	1240	64	rate	rate	NOUN
cblr-14237	1240	65	transformation	transformation	NOUN
cblr-14237	1240	66	—	—	PUNCT
cblr-14237	1240	67	at	at	ADP
cblr-14237	1240	68	least	least	ADJ
cblr-14237	1240	69	in	in	ADP
cblr-14237	1240	70	part	part	NOUN
cblr-14237	1240	71	,	,	PUNCT
cblr-14237	1240	72	since	since	SCONJ
cblr-14237	1240	73	congress	congress	PROPN
cblr-14237	1240	74	made	make	VERB
cblr-14237	1240	75	no	no	DET
cblr-14237	1240	76	explicit	explicit	ADJ
cblr-14237	1240	77	rate	rate	NOUN
cblr-14237	1240	78	adjustments	adjustment	NOUN
cblr-14237	1240	79	in	in	ADP
cblr-14237	1240	80	response	response	NOUN
cblr-14237	1240	81	to	to	ADP
cblr-14237	1240	82	this	this	DET
cblr-14237	1240	83	universalization	universalization	NOUN
cblr-14237	1240	84	.	.	PUNCT
cblr-14237	1241	1	in	in	ADP
cblr-14237	1241	2	1954	1954	NUM
cblr-14237	1241	3	,	,	PUNCT
cblr-14237	1241	4	congress	congress	PROPN
cblr-14237	1241	5	enacted	enact	VERB
cblr-14237	1241	6	a	a	DET
cblr-14237	1241	7	bespoke	bespoke	NOUN
cblr-14237	1241	8	base	base	NOUN
cblr-14237	1241	9	carve	carve	NOUN
cblr-14237	1241	10	-	-	PUNCT
cblr-14237	1241	11	out	out	NOUN
cblr-14237	1241	12	for	for	ADP
cblr-14237	1241	13	ephi	ephi	NOUN
cblr-14237	1241	14	;	;	PUNCT
cblr-14237	1241	15	by	by	ADP
cblr-14237	1241	16	the	the	DET
cblr-14237	1241	17	2020s	2020	NOUN
cblr-14237	1241	18	,	,	PUNCT
cblr-14237	1241	19	that	that	DET
cblr-14237	1241	20	provision	provision	NOUN
cblr-14237	1241	21	had	have	AUX
cblr-14237	1241	22	become	become	VERB
cblr-14237	1241	23	part	part	NOUN
cblr-14237	1241	24	of	of	ADP
cblr-14237	1241	25	a	a	DET
cblr-14237	1241	26	broad	broad	ADV
cblr-14237	1241	27	-	-	PUNCT
cblr-14237	1241	28	based	base	VERB
cblr-14237	1241	29	,	,	PUNCT
cblr-14237	1241	30	systemic	systemic	ADJ
cblr-14237	1241	31	exclusion	exclusion	NOUN
cblr-14237	1241	32	for	for	ADP
cblr-14237	1241	33	health	health	NOUN
cblr-14237	1241	34	insurance	insurance	NOUN
cblr-14237	1241	35	costs	cost	NOUN
cblr-14237	1241	36	.	.	PUNCT
cblr-14237	1242	1	2	2	X
cblr-14237	1242	2	.	.	X
cblr-14237	1242	3	health	health	NOUN
cblr-14237	1242	4	insurance	insurance	NOUN
cblr-14237	1242	5	and	and	CCONJ
cblr-14237	1242	6	tax	tax	NOUN
cblr-14237	1242	7	expenditure	expenditure	NOUN
cblr-14237	1242	8	analysis	analysis	NOUN
cblr-14237	1242	9	by	by	ADP
cblr-14237	1242	10	reframing	reframe	VERB
cblr-14237	1242	11	the	the	DET
cblr-14237	1242	12	evolution	evolution	NOUN
cblr-14237	1242	13	of	of	ADP
cblr-14237	1242	14	the	the	DET
cblr-14237	1242	15	ephi	ephi	NOUN
cblr-14237	1242	16	exclusion	exclusion	NOUN
cblr-14237	1242	17	as	as	ADP
cblr-14237	1242	18	a	a	DET
cblr-14237	1242	19	base	base	ADJ
cblr-14237	1242	20	-	-	PUNCT
cblr-14237	1242	21	rate	rate	NOUN
cblr-14237	1242	22	transformation	transformation	NOUN
cblr-14237	1242	23	,	,	PUNCT
cblr-14237	1242	24	this	this	DET
cblr-14237	1242	25	section	section	NOUN
cblr-14237	1242	26	challenges	challenge	VERB
cblr-14237	1242	27	conventional	conventional	ADJ
cblr-14237	1242	28	policy	policy	NOUN
cblr-14237	1242	29	wisdom	wisdom	NOUN
cblr-14237	1242	30	about	about	ADP
cblr-14237	1242	31	tax	tax	NOUN
cblr-14237	1242	32	benefits	benefit	NOUN
cblr-14237	1242	33	for	for	ADP
cblr-14237	1242	34	health	health	NOUN
cblr-14237	1242	35	care	care	NOUN
cblr-14237	1242	36	,	,	PUNCT
cblr-14237	1242	37	as	as	ADV
cblr-14237	1242	38	well	well	ADV
cblr-14237	1242	39	as	as	ADP
cblr-14237	1242	40	narratives	narrative	NOUN
cblr-14237	1242	41	of	of	ADP
cblr-14237	1242	42	reform	reform	NOUN
cblr-14237	1242	43	involving	involve	VERB
cblr-14237	1242	44	those	those	DET
cblr-14237	1242	45	benefits	benefit	NOUN
cblr-14237	1242	46	.	.	PUNCT
cblr-14237	1243	1	in	in	ADP
cblr-14237	1243	2	terms	term	NOUN
cblr-14237	1243	3	of	of	ADP
cblr-14237	1243	4	tax	tax	NOUN
cblr-14237	1243	5	expenditure	expenditure	NOUN
cblr-14237	1243	6	analysis	analysis	NOUN
cblr-14237	1243	7	,	,	PUNCT
cblr-14237	1243	8	this	this	DET
cblr-14237	1243	9	reframing	reframing	NOUN
cblr-14237	1243	10	implies	imply	VERB
cblr-14237	1243	11	that	that	SCONJ
cblr-14237	1243	12	tax	tax	NOUN
cblr-14237	1243	13	expenditure	expenditure	NOUN
cblr-14237	1243	14	budgets	budget	NOUN
cblr-14237	1243	15	systematically	systematically	ADV
cblr-14237	1243	16	overstate	overstate	VERB
cblr-14237	1243	17	revenue	revenue	NOUN
cblr-14237	1243	18	losses	loss	NOUN
cblr-14237	1243	19	attributable	attributable	ADJ
cblr-14237	1243	20	to	to	ADP
cblr-14237	1243	21	health	health	NOUN
cblr-14237	1243	22	insurance	insurance	NOUN
cblr-14237	1243	23	tax	tax	NOUN
cblr-14237	1243	24	benefits	benefit	NOUN
cblr-14237	1243	25	.	.	PUNCT
cblr-14237	1244	1	because	because	SCONJ
cblr-14237	1244	2	these	these	DET
cblr-14237	1244	3	health	health	NOUN
cblr-14237	1244	4	insurance	insurance	NOUN
cblr-14237	1244	5	tax	tax	NOUN
cblr-14237	1244	6	benefits	benefit	NOUN
cblr-14237	1244	7	principally	principally	ADV
cblr-14237	1244	8	have	have	VERB
cblr-14237	1244	9	rate	rate	NOUN
cblr-14237	1244	10	effects	effect	NOUN
cblr-14237	1244	11	,	,	PUNCT
cblr-14237	1244	12	these	these	DET
cblr-14237	1244	13	losses	loss	NOUN
cblr-14237	1244	14	depend	depend	VERB
cblr-14237	1244	15	not	not	PART
cblr-14237	1244	16	just	just	ADV
cblr-14237	1244	17	on	on	ADP
cblr-14237	1244	18	a	a	DET
cblr-14237	1244	19	reference	reference	NOUN
cblr-14237	1244	20	(	(	PUNCT
cblr-14237	1244	21	or	or	CCONJ
cblr-14237	1244	22	normative	normative	ADJ
cblr-14237	1244	23	)	)	PUNCT
cblr-14237	1244	24	tax	tax	NOUN
cblr-14237	1244	25	base	base	NOUN
cblr-14237	1244	26	,	,	PUNCT
cblr-14237	1244	27	but	but	CCONJ
cblr-14237	1244	28	on	on	ADP
cblr-14237	1244	29	a	a	DET
cblr-14237	1244	30	reference	reference	NOUN
cblr-14237	1244	31	(	(	PUNCT
cblr-14237	1244	32	or	or	CCONJ
cblr-14237	1244	33	normative	normative	ADJ
cblr-14237	1244	34	)	)	PUNCT
cblr-14237	1244	35	rate	rate	NOUN
cblr-14237	1244	36	structure	structure	NOUN
cblr-14237	1244	37	.	.	PUNCT
cblr-14237	1245	1	individual	individual	ADJ
cblr-14237	1245	2	rates	rate	NOUN
cblr-14237	1245	3	have	have	AUX
cblr-14237	1245	4	changed	change	VERB
cblr-14237	1245	5	dramatically	dramatically	ADV
cblr-14237	1245	6	since	since	SCONJ
cblr-14237	1245	7	1986	1986	NUM
cblr-14237	1245	8	,	,	PUNCT
cblr-14237	1245	9	and	and	CCONJ
cblr-14237	1245	10	these	these	DET
cblr-14237	1245	11	changes	change	NOUN
cblr-14237	1245	12	should	should	AUX
cblr-14237	1245	13	be	be	AUX
cblr-14237	1245	14	considered	consider	VERB
cblr-14237	1245	15	when	when	SCONJ
cblr-14237	1245	16	evaluating	evaluate	VERB
cblr-14237	1245	17	the	the	DET
cblr-14237	1245	18	legal	legal	ADJ
cblr-14237	1245	19	evolution	evolution	NOUN
cblr-14237	1245	20	of	of	ADP
cblr-14237	1245	21	the	the	DET
cblr-14237	1245	22	ephi	ephi	NOUN
cblr-14237	1245	23	exclusion	exclusion	NOUN
cblr-14237	1245	24	and	and	CCONJ
cblr-14237	1245	25	related	related	ADJ
cblr-14237	1245	26	benefits	benefit	NOUN
cblr-14237	1245	27	.	.	PUNCT
cblr-14237	1246	1	this	this	DET
cblr-14237	1246	2	reframing	reframe	VERB
cblr-14237	1246	3	also	also	ADV
cblr-14237	1246	4	implies	imply	VERB
cblr-14237	1246	5	that	that	SCONJ
cblr-14237	1246	6	questions	question	NOUN
cblr-14237	1246	7	of	of	ADP
cblr-14237	1246	8	repeal	repeal	NOUN
cblr-14237	1246	9	or	or	CCONJ
cblr-14237	1246	10	substantive	substantive	ADJ
cblr-14237	1246	11	reform	reform	NOUN
cblr-14237	1246	12	for	for	ADP
cblr-14237	1246	13	the	the	DET
cblr-14237	1246	14	ephi	ephi	NOUN
cblr-14237	1246	15	exclusion	exclusion	NOUN
cblr-14237	1246	16	are	be	AUX
cblr-14237	1246	17	misguided	misguided	ADJ
cblr-14237	1246	18	.	.	PUNCT
cblr-14237	1247	1	245	245	NUM
cblr-14237	1247	2	for	for	ADP
cblr-14237	1247	3	example	example	NOUN
cblr-14237	1247	4	,	,	PUNCT
cblr-14237	1247	5	approximately	approximately	ADV
cblr-14237	1247	6	10	10	NUM
cblr-14237	1247	7	%	%	NOUN
cblr-14237	1247	8	of	of	ADP
cblr-14237	1247	9	the	the	DET
cblr-14237	1247	10	working	work	VERB
cblr-14237	1247	11	-	-	PUNCT
cblr-14237	1247	12	age	age	NOUN
cblr-14237	1247	13	u.s	u.s	PROPN
cblr-14237	1247	14	.	.	PROPN
cblr-14237	1247	15	population	population	NOUN
cblr-14237	1247	16	does	do	AUX
cblr-14237	1247	17	not	not	PART
cblr-14237	1247	18	carry	carry	VERB
cblr-14237	1247	19	health	health	NOUN
cblr-14237	1247	20	insurance	insurance	NOUN
cblr-14237	1247	21	.	.	PUNCT
cblr-14237	1248	1	see	see	VERB
cblr-14237	1248	2	keisler	keisler	PROPN
cblr-14237	1248	3	-	-	PUNCT
cblr-14237	1248	4	starkey	starkey	PROPN
cblr-14237	1248	5	&	&	CCONJ
cblr-14237	1248	6	bunch	bunch	NOUN
cblr-14237	1248	7	,	,	PUNCT
cblr-14237	1248	8	supra	supra	PROPN
cblr-14237	1248	9	note	note	NOUN
cblr-14237	1248	10	208	208	NUM
cblr-14237	1248	11	,	,	PUNCT
cblr-14237	1248	12	at	at	ADP
cblr-14237	1248	13	5	5	NUM
cblr-14237	1248	14	(	(	PUNCT
cblr-14237	1248	15	finding	finding	NOUN
cblr-14237	1248	16	,	,	PUNCT
cblr-14237	1248	17	in	in	ADP
cblr-14237	1248	18	2023	2023	NUM
cblr-14237	1248	19	,	,	PUNCT
cblr-14237	1248	20	that	that	SCONJ
cblr-14237	1248	21	10.9	10.9	NUM
cblr-14237	1248	22	%	%	NOUN
cblr-14237	1248	23	of	of	ADP
cblr-14237	1248	24	people	people	NOUN
cblr-14237	1248	25	from	from	ADP
cblr-14237	1248	26	19	19	NUM
cblr-14237	1248	27	to	to	PART
cblr-14237	1248	28	64	64	NUM
cblr-14237	1248	29	years	year	NOUN
cblr-14237	1248	30	old	old	ADJ
cblr-14237	1248	31	were	be	AUX
cblr-14237	1248	32	uninsured	uninsured	ADJ
cblr-14237	1248	33	)	)	PUNCT
cblr-14237	1248	34	.	.	PUNCT
cblr-14237	1249	1	246	246	NUM
cblr-14237	1249	2	see	see	VERB
cblr-14237	1249	3	brooks	brooks	NOUN
cblr-14237	1249	4	,	,	PUNCT
cblr-14237	1249	5	supra	supra	PROPN
cblr-14237	1249	6	note	note	NOUN
cblr-14237	1249	7	174	174	NUM
cblr-14237	1249	8	,	,	PUNCT
cblr-14237	1249	9	at	at	ADP
cblr-14237	1249	10	219–20	219–20	PROPN
cblr-14237	1249	11	(	(	PUNCT
cblr-14237	1249	12	demonstrating	demonstrate	VERB
cblr-14237	1249	13	the	the	DET
cblr-14237	1249	14	equivalence	equivalence	NOUN
cblr-14237	1249	15	between	between	ADP
cblr-14237	1249	16	a	a	DET
cblr-14237	1249	17	standard	standard	ADJ
cblr-14237	1249	18	deduction	deduction	NOUN
cblr-14237	1249	19	and	and	CCONJ
cblr-14237	1249	20	a	a	DET
cblr-14237	1249	21	zero	zero	NUM
cblr-14237	1249	22	bracket	bracket	NOUN
cblr-14237	1249	23	with	with	ADP
cblr-14237	1249	24	a	a	DET
cblr-14237	1249	25	floor	floor	NOUN
cblr-14237	1249	26	to	to	PART
cblr-14237	1249	27	claim	claim	VERB
cblr-14237	1249	28	personal	personal	ADJ
cblr-14237	1249	29	deductions	deduction	NOUN
cblr-14237	1249	30	)	)	PUNCT
cblr-14237	1249	31	;	;	PUNCT
cblr-14237	1249	32	theodore	theodore	PROPN
cblr-14237	1249	33	p.	p.	PROPN
cblr-14237	1249	34	seto	seto	PROPN
cblr-14237	1249	35	&	&	CCONJ
cblr-14237	1249	36	sande	sande	PROPN
cblr-14237	1249	37	l.	l.	PROPN
cblr-14237	1249	38	buhai	buhai	PROPN
cblr-14237	1249	39	,	,	PUNCT
cblr-14237	1249	40	tax	tax	NOUN
cblr-14237	1249	41	and	and	CCONJ
cblr-14237	1249	42	disability	disability	NOUN
cblr-14237	1249	43	:	:	PUNCT
cblr-14237	1249	44	ability	ability	NOUN
cblr-14237	1249	45	to	to	PART
cblr-14237	1249	46	pay	pay	VERB
cblr-14237	1249	47	and	and	CCONJ
cblr-14237	1249	48	the	the	DET
cblr-14237	1249	49	taxation	taxation	NOUN
cblr-14237	1249	50	of	of	ADP
cblr-14237	1249	51	difference	difference	NOUN
cblr-14237	1249	52	,	,	PUNCT
cblr-14237	1249	53	154	154	NUM
cblr-14237	1249	54	u.	u.	PROPN
cblr-14237	1249	55	pa	pa	PROPN
cblr-14237	1249	56	.	.	PROPN
cblr-14237	1249	57	l.	l.	PROPN
cblr-14237	1249	58	rev	rev	PROPN
cblr-14237	1249	59	.	.	PROPN
cblr-14237	1249	60	1053	1053	NUM
cblr-14237	1249	61	,	,	PUNCT
cblr-14237	1249	62	1143–44	1143–44	NUM
cblr-14237	1249	63	(	(	PUNCT
cblr-14237	1249	64	2006	2006	NUM
cblr-14237	1249	65	)	)	PUNCT
cblr-14237	1249	66	(	(	PUNCT
cblr-14237	1249	67	“	"	PUNCT
cblr-14237	1249	68	the	the	DET
cblr-14237	1249	69	current	current	ADJ
cblr-14237	1249	70	zero	zero	NUM
cblr-14237	1249	71	-	-	PUNCT
cblr-14237	1249	72	bracket	bracket	NOUN
cblr-14237	1249	73	is	be	AUX
cblr-14237	1249	74	inadequate	inadequate	ADJ
cblr-14237	1249	75	and	and	CCONJ
cblr-14237	1249	76	not	not	PART
cblr-14237	1249	77	consistently	consistently	ADV
cblr-14237	1249	78	implemented	implement	VERB
cblr-14237	1249	79	.	.	PUNCT
cblr-14237	1249	80	”	"	PUNCT
cblr-14237	1249	81	)	)	PUNCT
cblr-14237	1249	82	.	.	PUNCT
cblr-14237	1250	1	taxpayers	taxpayer	NOUN
cblr-14237	1250	2	can	can	AUX
cblr-14237	1250	3	,	,	PUNCT
cblr-14237	1250	4	of	of	ADP
cblr-14237	1250	5	course	course	NOUN
cblr-14237	1250	6	,	,	PUNCT
cblr-14237	1250	7	claim	claim	VERB
cblr-14237	1250	8	itemized	itemize	VERB
cblr-14237	1250	9	deductions	deduction	NOUN
cblr-14237	1250	10	in	in	ADP
cblr-14237	1250	11	addition	addition	NOUN
cblr-14237	1250	12	to	to	ADP
cblr-14237	1250	13	any	any	DET
cblr-14237	1250	14	benefits	benefit	NOUN
cblr-14237	1250	15	for	for	ADP
cblr-14237	1250	16	health	health	NOUN
cblr-14237	1250	17	insurance	insurance	NOUN
cblr-14237	1250	18	.	.	PUNCT
cblr-14237	1251	1	696	696	NUM
cblr-14237	1251	2	columbia	columbia	PROPN
cblr-14237	1251	3	business	business	NOUN
cblr-14237	1251	4	law	law	PROPN
cblr-14237	1251	5	review	review	NOUN
cblr-14237	1251	6	[	[	X
cblr-14237	1251	7	vol	vol	NOUN
cblr-14237	1251	8	.	.	PUNCT
cblr-14237	1251	9	2024	2024	NUM
cblr-14237	1251	10	instead	instead	ADV
cblr-14237	1251	11	,	,	PUNCT
cblr-14237	1251	12	lawmakers	lawmaker	NOUN
cblr-14237	1251	13	should	should	AUX
cblr-14237	1251	14	focus	focus	VERB
cblr-14237	1251	15	on	on	ADP
cblr-14237	1251	16	identifying	identify	VERB
cblr-14237	1251	17	the	the	DET
cblr-14237	1251	18	components	component	NOUN
cblr-14237	1251	19	of	of	ADP
cblr-14237	1251	20	health	health	NOUN
cblr-14237	1251	21	insurance	insurance	NOUN
cblr-14237	1251	22	benefits	benefit	NOUN
cblr-14237	1251	23	that	that	PRON
cblr-14237	1251	24	apply	apply	VERB
cblr-14237	1251	25	universally	universally	ADV
cblr-14237	1251	26	and	and	CCONJ
cblr-14237	1251	27	uniformly	uniformly	ADV
cblr-14237	1251	28	.	.	PUNCT
cblr-14237	1252	1	only	only	ADV
cblr-14237	1252	2	health	health	NOUN
cblr-14237	1252	3	insurance	insurance	NOUN
cblr-14237	1252	4	benefits	benefit	NOUN
cblr-14237	1252	5	above	above	ADP
cblr-14237	1252	6	or	or	CCONJ
cblr-14237	1252	7	below	below	ADP
cblr-14237	1252	8	these	these	DET
cblr-14237	1252	9	amounts	amount	NOUN
cblr-14237	1252	10	require	require	VERB
cblr-14237	1252	11	attention	attention	NOUN
cblr-14237	1252	12	as	as	ADP
cblr-14237	1252	13	components	component	NOUN
cblr-14237	1252	14	of	of	ADP
cblr-14237	1252	15	the	the	DET
cblr-14237	1252	16	legal	legal	ADJ
cblr-14237	1252	17	tax	tax	NOUN
cblr-14237	1252	18	base	base	NOUN
cblr-14237	1252	19	.	.	PUNCT
cblr-14237	1253	1	for	for	ADP
cblr-14237	1253	2	example	example	NOUN
cblr-14237	1253	3	,	,	PUNCT
cblr-14237	1253	4	lawmakers	lawmaker	NOUN
cblr-14237	1253	5	could	could	AUX
cblr-14237	1253	6	revisit	revisit	VERB
cblr-14237	1253	7	the	the	DET
cblr-14237	1253	8	aca	aca	PROPN
cblr-14237	1253	9	’s	’s	PART
cblr-14237	1253	10	since	since	ADV
cblr-14237	1253	11	-	-	PUNCT
cblr-14237	1253	12	repealed	repeal	VERB
cblr-14237	1253	13	“	"	PUNCT
cblr-14237	1253	14	cadillac	cadillac	PROPN
cblr-14237	1253	15	tax	tax	NOUN
cblr-14237	1253	16	”	"	PUNCT
cblr-14237	1253	17	on	on	ADP
cblr-14237	1253	18	highbenefit	highbenefit	PROPN
cblr-14237	1253	19	health	health	NOUN
cblr-14237	1253	20	insurance	insurance	NOUN
cblr-14237	1253	21	plans.247	plans.247	VERB
cblr-14237	1253	22	lawmakers	lawmaker	NOUN
cblr-14237	1253	23	then	then	ADV
cblr-14237	1253	24	should	should	AUX
cblr-14237	1253	25	focus	focus	VERB
cblr-14237	1253	26	their	their	PRON
cblr-14237	1253	27	attention	attention	NOUN
cblr-14237	1253	28	on	on	ADP
cblr-14237	1253	29	statutory	statutory	ADJ
cblr-14237	1253	30	rates	rate	NOUN
cblr-14237	1253	31	,	,	PUNCT
cblr-14237	1253	32	including	include	VERB
cblr-14237	1253	33	the	the	DET
cblr-14237	1253	34	standard	standard	ADJ
cblr-14237	1253	35	deduction	deduction	NOUN
cblr-14237	1253	36	.	.	PUNCT
cblr-14237	1254	1	to	to	ADP
cblr-14237	1254	2	the	the	DET
cblr-14237	1254	3	extent	extent	NOUN
cblr-14237	1254	4	that	that	SCONJ
cblr-14237	1254	5	the	the	DET
cblr-14237	1254	6	ephi	ephi	NOUN
cblr-14237	1254	7	’s	’s	PART
cblr-14237	1254	8	base	base	NOUN
cblr-14237	1254	9	-	-	PUNCT
cblr-14237	1254	10	rate	rate	NOUN
cblr-14237	1254	11	transformation	transformation	NOUN
cblr-14237	1254	12	did	do	AUX
cblr-14237	1254	13	not	not	PART
cblr-14237	1254	14	appropriately	appropriately	ADV
cblr-14237	1254	15	address	address	VERB
cblr-14237	1254	16	rates	rate	NOUN
cblr-14237	1254	17	,	,	PUNCT
cblr-14237	1254	18	those	those	DET
cblr-14237	1254	19	correlative	correlative	ADJ
cblr-14237	1254	20	adjustments	adjustment	NOUN
cblr-14237	1254	21	should	should	AUX
cblr-14237	1254	22	be	be	AUX
cblr-14237	1254	23	made	make	VERB
cblr-14237	1254	24	now	now	ADV
cblr-14237	1254	25	.	.	PUNCT
cblr-14237	1255	1	b.	b.	PROPN
cblr-14237	1255	2	standard	standard	ADJ
cblr-14237	1255	3	deductions	deduction	NOUN
cblr-14237	1255	4	and	and	CCONJ
cblr-14237	1255	5	demogrants	demogrant	NOUN
cblr-14237	1255	6	a	a	DET
cblr-14237	1255	7	second	second	ADJ
cblr-14237	1255	8	case	case	NOUN
cblr-14237	1255	9	study	study	NOUN
cblr-14237	1255	10	considers	consider	VERB
cblr-14237	1255	11	the	the	DET
cblr-14237	1255	12	relationship	relationship	NOUN
cblr-14237	1255	13	between	between	ADP
cblr-14237	1255	14	various	various	ADJ
cblr-14237	1255	15	tax	tax	NOUN
cblr-14237	1255	16	and	and	CCONJ
cblr-14237	1255	17	transfer	transfer	NOUN
cblr-14237	1255	18	programs	program	NOUN
cblr-14237	1255	19	designed	design	VERB
cblr-14237	1255	20	to	to	PART
cblr-14237	1255	21	support	support	VERB
cblr-14237	1255	22	lowincome	lowincome	VERB
cblr-14237	1255	23	filers.248	filers.248	NOUN
cblr-14237	1255	24	specifically	specifically	ADV
cblr-14237	1255	25	,	,	PUNCT
cblr-14237	1255	26	standard	standard	ADJ
cblr-14237	1255	27	deductions	deduction	NOUN
cblr-14237	1255	28	,	,	PUNCT
cblr-14237	1255	29	demogrants	demogrant	NOUN
cblr-14237	1255	30	,	,	PUNCT
cblr-14237	1255	31	and	and	CCONJ
cblr-14237	1255	32	phaseouts	phaseout	NOUN
cblr-14237	1255	33	for	for	ADP
cblr-14237	1255	34	these	these	DET
cblr-14237	1255	35	benefits	benefit	NOUN
cblr-14237	1255	36	help	help	VERB
cblr-14237	1255	37	lawmakers	lawmaker	NOUN
cblr-14237	1255	38	achieve	achieve	VERB
cblr-14237	1255	39	and	and	CCONJ
cblr-14237	1255	40	enhance	enhance	VERB
cblr-14237	1255	41	progressive	progressive	ADJ
cblr-14237	1255	42	rates	rate	NOUN
cblr-14237	1255	43	across	across	ADP
cblr-14237	1255	44	the	the	DET
cblr-14237	1255	45	income	income	NOUN
cblr-14237	1255	46	spectrum	spectrum	NOUN
cblr-14237	1255	47	,	,	PUNCT
cblr-14237	1255	48	including	include	VERB
cblr-14237	1255	49	negative	negative	ADJ
cblr-14237	1255	50	rates	rate	NOUN
cblr-14237	1255	51	for	for	ADP
cblr-14237	1255	52	low	low	ADV
cblr-14237	1255	53	-	-	PUNCT
cblr-14237	1255	54	earning	earn	VERB
cblr-14237	1255	55	taxpayers	taxpayer	NOUN
cblr-14237	1255	56	.	.	PUNCT
cblr-14237	1256	1	the	the	DET
cblr-14237	1256	2	standard	standard	ADJ
cblr-14237	1256	3	deduction	deduction	NOUN
cblr-14237	1256	4	is	be	AUX
cblr-14237	1256	5	a	a	DET
cblr-14237	1256	6	fixed	fix	VERB
cblr-14237	1256	7	reduction	reduction	NOUN
cblr-14237	1256	8	in	in	ADP
cblr-14237	1256	9	income	income	NOUN
cblr-14237	1256	10	available	available	ADJ
cblr-14237	1256	11	to	to	ADP
cblr-14237	1256	12	all	all	DET
cblr-14237	1256	13	filers	filer	NOUN
cblr-14237	1256	14	,	,	PUNCT
cblr-14237	1256	15	while	while	SCONJ
cblr-14237	1256	16	demogrants	demogrant	NOUN
cblr-14237	1256	17	are	be	AUX
cblr-14237	1256	18	universal	universal	ADJ
cblr-14237	1256	19	cash	cash	NOUN
cblr-14237	1256	20	transfers	transfer	NOUN
cblr-14237	1256	21	to	to	ADP
cblr-14237	1256	22	all	all	DET
cblr-14237	1256	23	filers	filer	NOUN
cblr-14237	1256	24	,	,	PUNCT
cblr-14237	1256	25	regardless	regardless	ADV
cblr-14237	1256	26	of	of	ADP
cblr-14237	1256	27	need	need	NOUN
cblr-14237	1256	28	.	.	PUNCT
cblr-14237	1257	1	both	both	DET
cblr-14237	1257	2	types	type	NOUN
cblr-14237	1257	3	of	of	ADP
cblr-14237	1257	4	benefits	benefit	NOUN
cblr-14237	1257	5	essentially	essentially	ADV
cblr-14237	1257	6	create	create	VERB
cblr-14237	1257	7	zero	zero	NUM
cblr-14237	1257	8	brackets	bracket	NOUN
cblr-14237	1257	9	for	for	ADP
cblr-14237	1257	10	a	a	DET
cblr-14237	1257	11	fixed	fix	VERB
cblr-14237	1257	12	amount	amount	NOUN
cblr-14237	1257	13	of	of	ADP
cblr-14237	1257	14	economic	economic	ADJ
cblr-14237	1257	15	income.249	income.249	PROPN
cblr-14237	1257	16	neither	neither	DET
cblr-14237	1257	17	concept	concept	NOUN
cblr-14237	1257	18	is	be	AUX
cblr-14237	1257	19	implemented	implement	VERB
cblr-14237	1257	20	in	in	ADP
cblr-14237	1257	21	the	the	DET
cblr-14237	1257	22	u.s	u.s	PROPN
cblr-14237	1257	23	.	.	PROPN
cblr-14237	1257	24	tax	tax	NOUN
cblr-14237	1257	25	system	system	NOUN
cblr-14237	1257	26	in	in	ADP
cblr-14237	1257	27	a	a	DET
cblr-14237	1257	28	pure	pure	ADJ
cblr-14237	1257	29	form	form	NOUN
cblr-14237	1257	30	.	.	PUNCT
cblr-14237	1258	1	under	under	ADP
cblr-14237	1258	2	current	current	ADJ
cblr-14237	1258	3	law	law	NOUN
cblr-14237	1258	4	,	,	PUNCT
cblr-14237	1258	5	the	the	DET
cblr-14237	1258	6	standard	standard	ADJ
cblr-14237	1258	7	deduction	deduction	NOUN
cblr-14237	1258	8	is	be	AUX
cblr-14237	1258	9	replaced	replace	VERB
cblr-14237	1258	10	by	by	ADP
cblr-14237	1258	11	itemized	itemize	VERB
cblr-14237	1258	12	deductions	deduction	NOUN
cblr-14237	1258	13	(	(	PUNCT
cblr-14237	1258	14	essentially	essentially	ADV
cblr-14237	1258	15	,	,	PUNCT
cblr-14237	1258	16	personal	personal	ADJ
cblr-14237	1258	17	deductions	deduction	NOUN
cblr-14237	1258	18	and	and	CCONJ
cblr-14237	1258	19	tax	tax	NOUN
cblr-14237	1258	20	expenditures	expenditure	NOUN
cblr-14237	1258	21	)	)	PUNCT
cblr-14237	1258	22	for	for	ADP
cblr-14237	1258	23	some	some	DET
cblr-14237	1258	24	filers,250	filers,250	NOUN
cblr-14237	1258	25	while	while	SCONJ
cblr-14237	1258	26	demogrant	demogrant	ADJ
cblr-14237	1258	27	-	-	PUNCT
cblr-14237	1258	28	like	like	ADJ
cblr-14237	1258	29	programs	program	NOUN
cblr-14237	1258	30	are	be	AUX
cblr-14237	1258	31	limited	limit	VERB
cblr-14237	1258	32	by	by	ADP
cblr-14237	1258	33	earnings	earning	NOUN
cblr-14237	1258	34	from	from	ADP
cblr-14237	1258	35	247	247	NUM
cblr-14237	1258	36	see	see	NOUN
cblr-14237	1258	37	supra	supra	PROPN
cblr-14237	1258	38	note	note	PROPN
cblr-14237	1258	39	196	196	NUM
cblr-14237	1258	40	.	.	PUNCT
cblr-14237	1259	1	248	248	NUM
cblr-14237	1259	2	for	for	ADP
cblr-14237	1259	3	discussions	discussion	NOUN
cblr-14237	1259	4	of	of	ADP
cblr-14237	1259	5	the	the	DET
cblr-14237	1259	6	merits	merit	NOUN
cblr-14237	1259	7	of	of	ADP
cblr-14237	1259	8	tax	tax	NOUN
cblr-14237	1259	9	-	-	PUNCT
cblr-14237	1259	10	based	base	VERB
cblr-14237	1259	11	transfer	transfer	NOUN
cblr-14237	1259	12	programs	program	NOUN
cblr-14237	1259	13	,	,	PUNCT
cblr-14237	1259	14	see	see	VERB
cblr-14237	1259	15	anne	anne	PROPN
cblr-14237	1259	16	alstott	alstott	PROPN
cblr-14237	1259	17	,	,	PUNCT
cblr-14237	1259	18	the	the	DET
cblr-14237	1259	19	earned	earn	VERB
cblr-14237	1259	20	income	income	NOUN
cblr-14237	1259	21	tax	tax	NOUN
cblr-14237	1259	22	credit	credit	NOUN
cblr-14237	1259	23	and	and	CCONJ
cblr-14237	1259	24	the	the	DET
cblr-14237	1259	25	limitations	limitation	NOUN
cblr-14237	1259	26	of	of	ADP
cblr-14237	1259	27	taxbased	taxbase	VERB
cblr-14237	1259	28	welfare	welfare	NOUN
cblr-14237	1259	29	reform	reform	NOUN
cblr-14237	1259	30	,	,	PUNCT
cblr-14237	1259	31	108	108	NUM
cblr-14237	1259	32	harv	harv	NOUN
cblr-14237	1259	33	.	.	PUNCT
cblr-14237	1260	1	l.	l.	PROPN
cblr-14237	1260	2	rev	rev	PROPN
cblr-14237	1260	3	.	.	PROPN
cblr-14237	1260	4	533	533	NUM
cblr-14237	1260	5	(	(	PUNCT
cblr-14237	1260	6	1995	1995	NUM
cblr-14237	1260	7	)	)	PUNCT
cblr-14237	1260	8	;	;	PUNCT
cblr-14237	1260	9	weisbach	weisbach	NOUN
cblr-14237	1260	10	&	&	CCONJ
cblr-14237	1260	11	nussim	nussim	PROPN
cblr-14237	1260	12	,	,	PUNCT
cblr-14237	1260	13	supra	supra	PROPN
cblr-14237	1260	14	note	note	NOUN
cblr-14237	1260	15	27	27	NUM
cblr-14237	1260	16	,	,	PUNCT
cblr-14237	1260	17	at	at	ADP
cblr-14237	1260	18	1023–27	1023–27	NUM
cblr-14237	1260	19	.	.	PUNCT
cblr-14237	1261	1	249	249	NUM
cblr-14237	1261	2	see	see	VERB
cblr-14237	1261	3	brooks	brooks	PROPN
cblr-14237	1261	4	,	,	PUNCT
cblr-14237	1261	5	supra	supra	PROPN
cblr-14237	1261	6	note	note	NOUN
cblr-14237	1261	7	174	174	NUM
cblr-14237	1261	8	,	,	PUNCT
cblr-14237	1261	9	at	at	ADP
cblr-14237	1261	10	208	208	NUM
cblr-14237	1261	11	(	(	PUNCT
cblr-14237	1261	12	arguing	argue	VERB
cblr-14237	1261	13	for	for	ADP
cblr-14237	1261	14	the	the	DET
cblr-14237	1261	15	creation	creation	NOUN
cblr-14237	1261	16	of	of	ADP
cblr-14237	1261	17	a	a	DET
cblr-14237	1261	18	“	"	PUNCT
cblr-14237	1261	19	true	true	ADJ
cblr-14237	1261	20	,	,	PUNCT
cblr-14237	1261	21	independent	independent	ADJ
cblr-14237	1261	22	”	"	PUNCT
cblr-14237	1261	23	zero	zero	NUM
cblr-14237	1261	24	-	-	PUNCT
cblr-14237	1261	25	bracket	bracket	NOUN
cblr-14237	1261	26	amount	amount	NOUN
cblr-14237	1261	27	to	to	PART
cblr-14237	1261	28	separate	separate	VERB
cblr-14237	1261	29	“	"	PUNCT
cblr-14237	1261	30	the	the	DET
cblr-14237	1261	31	progressivity	progressivity	NOUN
cblr-14237	1261	32	and	and	CCONJ
cblr-14237	1261	33	simplification	simplification	NOUN
cblr-14237	1261	34	purposes	purpose	NOUN
cblr-14237	1261	35	of	of	ADP
cblr-14237	1261	36	the	the	DET
cblr-14237	1261	37	standard	standard	ADJ
cblr-14237	1261	38	deduction	deduction	NOUN
cblr-14237	1261	39	”	"	PUNCT
cblr-14237	1261	40	)	)	PUNCT
cblr-14237	1261	41	.	.	PUNCT
cblr-14237	1262	1	250	250	NUM
cblr-14237	1262	2	see	see	VERB
cblr-14237	1262	3	i.r.c	i.r.c	NOUN
cblr-14237	1262	4	.	.	PUNCT
cblr-14237	1263	1	§	§	PROPN
cblr-14237	1263	2	63	63	NUM
cblr-14237	1263	3	.	.	PUNCT
cblr-14237	1264	1	no	no	INTJ
cblr-14237	1264	2	.	.	NOUN
cblr-14237	1264	3	2	2	NUM
cblr-14237	1264	4	]	]	PUNCT
cblr-14237	1264	5	transforming	transform	VERB
cblr-14237	1264	6	tax	tax	NOUN
cblr-14237	1264	7	expenditures	expenditure	NOUN
cblr-14237	1264	8	697	697	NUM
cblr-14237	1264	9	market	market	NOUN
cblr-14237	1264	10	labor	labor	NOUN
cblr-14237	1264	11	,	,	PUNCT
cblr-14237	1264	12	family	family	NOUN
cblr-14237	1264	13	size	size	NOUN
cblr-14237	1264	14	,	,	PUNCT
cblr-14237	1264	15	and	and	CCONJ
cblr-14237	1264	16	household	household	NOUN
cblr-14237	1264	17	income.251	income.251	PROPN
cblr-14237	1264	18	these	these	DET
cblr-14237	1264	19	features	feature	NOUN
cblr-14237	1264	20	are	be	AUX
cblr-14237	1264	21	,	,	PUNCT
cblr-14237	1264	22	essentially	essentially	ADV
cblr-14237	1264	23	,	,	PUNCT
cblr-14237	1264	24	phaseouts	phaseout	NOUN
cblr-14237	1264	25	that	that	PRON
cblr-14237	1264	26	increase	increase	VERB
cblr-14237	1264	27	progressivity	progressivity	NOUN
cblr-14237	1264	28	at	at	ADP
cblr-14237	1264	29	the	the	DET
cblr-14237	1264	30	cost	cost	NOUN
cblr-14237	1264	31	of	of	ADP
cblr-14237	1264	32	higher	high	ADJ
cblr-14237	1264	33	marginal	marginal	ADJ
cblr-14237	1264	34	rates	rate	NOUN
cblr-14237	1264	35	—	—	PUNCT
cblr-14237	1264	36	sometimes	sometimes	ADV
cblr-14237	1264	37	strikingly	strikingly	ADV
cblr-14237	1264	38	higher	high	ADJ
cblr-14237	1264	39	—	—	PUNCT
cblr-14237	1264	40	for	for	ADP
cblr-14237	1264	41	lower	low	ADJ
cblr-14237	1264	42	-	-	PUNCT
cblr-14237	1264	43	income	income	NOUN
cblr-14237	1264	44	filers.252	filers.252	NOUN
cblr-14237	1264	45	the	the	DET
cblr-14237	1264	46	progressivity	progressivity	NOUN
cblr-14237	1264	47	implications	implication	NOUN
cblr-14237	1264	48	of	of	ADP
cblr-14237	1264	49	these	these	DET
cblr-14237	1264	50	instruments	instrument	NOUN
cblr-14237	1264	51	may	may	AUX
cblr-14237	1264	52	not	not	PART
cblr-14237	1264	53	be	be	AUX
cblr-14237	1264	54	salient	salient	ADJ
cblr-14237	1264	55	to	to	ADP
cblr-14237	1264	56	taxpayers	taxpayer	NOUN
cblr-14237	1264	57	.	.	PUNCT
cblr-14237	1265	1	for	for	ADP
cblr-14237	1265	2	example	example	NOUN
cblr-14237	1265	3	,	,	PUNCT
cblr-14237	1265	4	in	in	ADP
cblr-14237	1265	5	1972	1972	NUM
cblr-14237	1265	6	,	,	PUNCT
cblr-14237	1265	7	presidential	presidential	ADJ
cblr-14237	1265	8	candidate	candidate	NOUN
cblr-14237	1265	9	george	george	PROPN
cblr-14237	1265	10	mcgovern	mcgovern	PROPN
cblr-14237	1265	11	proposed	propose	VERB
cblr-14237	1265	12	a	a	DET
cblr-14237	1265	13	refundable	refundable	ADJ
cblr-14237	1265	14	,	,	PUNCT
cblr-14237	1265	15	universal	universal	ADJ
cblr-14237	1265	16	tax	tax	NOUN
cblr-14237	1265	17	credit	credit	NOUN
cblr-14237	1265	18	of	of	ADP
cblr-14237	1265	19	$	$	SYM
cblr-14237	1265	20	1,000	1,000	NUM
cblr-14237	1265	21	per	per	ADP
cblr-14237	1265	22	person	person	NOUN
cblr-14237	1265	23	,	,	PUNCT
cblr-14237	1265	24	coupled	couple	VERB
cblr-14237	1265	25	with	with	ADP
cblr-14237	1265	26	a	a	DET
cblr-14237	1265	27	flat	flat	ADJ
cblr-14237	1265	28	nominal	nominal	ADJ
cblr-14237	1265	29	rate	rate	NOUN
cblr-14237	1265	30	of	of	ADP
cblr-14237	1265	31	approximately	approximately	ADV
cblr-14237	1265	32	33	33	NUM
cblr-14237	1265	33	%	%	NOUN
cblr-14237	1265	34	.	.	PUNCT
cblr-14237	1266	1	for	for	ADP
cblr-14237	1266	2	a	a	DET
cblr-14237	1266	3	family	family	NOUN
cblr-14237	1266	4	of	of	ADP
cblr-14237	1266	5	four	four	NUM
cblr-14237	1266	6	,	,	PUNCT
cblr-14237	1266	7	the	the	DET
cblr-14237	1266	8	credit	credit	NOUN
cblr-14237	1266	9	would	would	AUX
cblr-14237	1266	10	have	have	AUX
cblr-14237	1266	11	offset	offset	VERB
cblr-14237	1266	12	exactly	exactly	ADV
cblr-14237	1266	13	any	any	DET
cblr-14237	1266	14	tax	tax	NOUN
cblr-14237	1266	15	due	due	ADP
cblr-14237	1266	16	on	on	ADP
cblr-14237	1266	17	$	$	SYM
cblr-14237	1266	18	12,000	12,000	NUM
cblr-14237	1266	19	of	of	ADP
cblr-14237	1266	20	income	income	NOUN
cblr-14237	1266	21	.	.	PUNCT
cblr-14237	1267	1	below	below	ADP
cblr-14237	1267	2	that	that	DET
cblr-14237	1267	3	amount	amount	NOUN
cblr-14237	1267	4	,	,	PUNCT
cblr-14237	1267	5	the	the	DET
cblr-14237	1267	6	family	family	NOUN
cblr-14237	1267	7	would	would	AUX
cblr-14237	1267	8	have	have	AUX
cblr-14237	1267	9	received	receive	VERB
cblr-14237	1267	10	a	a	DET
cblr-14237	1267	11	net	net	ADJ
cblr-14237	1267	12	transfer	transfer	NOUN
cblr-14237	1267	13	from	from	ADP
cblr-14237	1267	14	the	the	DET
cblr-14237	1267	15	federal	federal	ADJ
cblr-14237	1267	16	government	government	NOUN
cblr-14237	1267	17	;	;	PUNCT
cblr-14237	1267	18	above	above	ADP
cblr-14237	1267	19	that	that	DET
cblr-14237	1267	20	amount	amount	NOUN
cblr-14237	1267	21	,	,	PUNCT
cblr-14237	1267	22	the	the	DET
cblr-14237	1267	23	family	family	NOUN
cblr-14237	1267	24	would	would	AUX
cblr-14237	1267	25	have	have	AUX
cblr-14237	1267	26	paid	pay	VERB
cblr-14237	1267	27	net	net	ADJ
cblr-14237	1267	28	income	income	NOUN
cblr-14237	1267	29	taxes	taxis	NOUN
cblr-14237	1267	30	to	to	ADP
cblr-14237	1267	31	the	the	DET
cblr-14237	1267	32	government	government	NOUN
cblr-14237	1267	33	,	,	PUNCT
cblr-14237	1267	34	increasing	increase	VERB
cblr-14237	1267	35	proportionately	proportionately	ADV
cblr-14237	1267	36	as	as	SCONJ
cblr-14237	1267	37	the	the	DET
cblr-14237	1267	38	family	family	NOUN
cblr-14237	1267	39	’s	’s	PART
cblr-14237	1267	40	income	income	NOUN
cblr-14237	1267	41	grew	grow	VERB
cblr-14237	1267	42	.	.	PUNCT
cblr-14237	1268	1	mcgovern	mcgovern	PROPN
cblr-14237	1268	2	’s	’s	PART
cblr-14237	1268	3	opponent	opponent	NOUN
cblr-14237	1268	4	,	,	PUNCT
cblr-14237	1268	5	richard	richard	PROPN
cblr-14237	1268	6	nixon	nixon	PROPN
cblr-14237	1268	7	,	,	PUNCT
cblr-14237	1268	8	had	have	AUX
cblr-14237	1268	9	proposed	propose	VERB
cblr-14237	1268	10	several	several	ADJ
cblr-14237	1268	11	basic	basic	ADJ
cblr-14237	1268	12	income	income	NOUN
cblr-14237	1268	13	plans	plan	NOUN
cblr-14237	1268	14	similar	similar	ADJ
cblr-14237	1268	15	to	to	AUX
cblr-14237	1268	16	mcgovern	mcgovern	VERB
cblr-14237	1268	17	’s	’s	PART
cblr-14237	1268	18	.	.	PUNCT
cblr-14237	1269	1	by	by	ADP
cblr-14237	1269	2	citing	cite	VERB
cblr-14237	1269	3	the	the	DET
cblr-14237	1269	4	33	33	NUM
cblr-14237	1269	5	%	%	NOUN
cblr-14237	1269	6	flat	flat	ADJ
cblr-14237	1269	7	rate	rate	NOUN
cblr-14237	1269	8	,	,	PUNCT
cblr-14237	1269	9	however	however	ADV
cblr-14237	1269	10	,	,	PUNCT
cblr-14237	1269	11	nixon	nixon	PROPN
cblr-14237	1269	12	successfully	successfully	ADV
cblr-14237	1269	13	painted	paint	VERB
cblr-14237	1269	14	mcgovern	mcgovern	PROPN
cblr-14237	1269	15	’s	’s	PART
cblr-14237	1269	16	plan	plan	NOUN
cblr-14237	1269	17	as	as	ADP
cblr-14237	1269	18	a	a	DET
cblr-14237	1269	19	tax	tax	NOUN
cblr-14237	1269	20	increase	increase	NOUN
cblr-14237	1269	21	on	on	ADP
cblr-14237	1269	22	lower	lower	ADV
cblr-14237	1269	23	-	-	PUNCT
cblr-14237	1269	24	earning	earn	VERB
cblr-14237	1269	25	households	household	NOUN
cblr-14237	1269	26	.	.	PUNCT
cblr-14237	1270	1	this	this	DET
cblr-14237	1270	2	example	example	NOUN
cblr-14237	1270	3	illustrates	illustrate	VERB
cblr-14237	1270	4	a	a	DET
cblr-14237	1270	5	“	"	PUNCT
cblr-14237	1270	6	fiscal	fiscal	ADJ
cblr-14237	1270	7	illusion	illusion	NOUN
cblr-14237	1270	8	”	"	PUNCT
cblr-14237	1270	9	quality	quality	NOUN
cblr-14237	1270	10	to	to	ADP
cblr-14237	1270	11	the	the	DET
cblr-14237	1270	12	base	base	NOUN
cblr-14237	1270	13	-	-	PUNCT
cblr-14237	1270	14	rate	rate	NOUN
cblr-14237	1270	15	identity.253	identity.253	PROPN
cblr-14237	1270	16	this	this	DET
cblr-14237	1270	17	case	case	NOUN
cblr-14237	1270	18	study	study	NOUN
cblr-14237	1270	19	shows	show	VERB
cblr-14237	1270	20	the	the	DET
cblr-14237	1270	21	political	political	ADJ
cblr-14237	1270	22	perils	peril	NOUN
cblr-14237	1270	23	of	of	ADP
cblr-14237	1270	24	base	base	ADJ
cblr-14237	1270	25	-	-	PUNCT
cblr-14237	1270	26	rate	rate	NOUN
cblr-14237	1270	27	transformations	transformation	NOUN
cblr-14237	1270	28	when	when	SCONJ
cblr-14237	1270	29	conducted	conduct	VERB
cblr-14237	1270	30	explicitly	explicitly	ADV
cblr-14237	1270	31	.	.	PUNCT
cblr-14237	1271	1	nominal	nominal	ADJ
cblr-14237	1271	2	rates	rate	NOUN
cblr-14237	1271	3	may	may	AUX
cblr-14237	1271	4	prove	prove	VERB
cblr-14237	1271	5	more	more	ADJ
cblr-14237	1271	6	salient	salient	NOUN
cblr-14237	1271	7	than	than	ADP
cblr-14237	1271	8	base	base	NOUN
cblr-14237	1271	9	adjustments	adjustment	NOUN
cblr-14237	1271	10	or	or	CCONJ
cblr-14237	1271	11	explicit	explicit	ADJ
cblr-14237	1271	12	transfers	transfer	NOUN
cblr-14237	1271	13	.	.	PUNCT
cblr-14237	1272	1	this	this	DET
cblr-14237	1272	2	outcome	outcome	NOUN
cblr-14237	1272	3	,	,	PUNCT
cblr-14237	1272	4	however	however	ADV
cblr-14237	1272	5	,	,	PUNCT
cblr-14237	1272	6	should	should	AUX
cblr-14237	1272	7	not	not	PART
cblr-14237	1272	8	preclude	preclude	VERB
cblr-14237	1272	9	baserate	baserate	ADJ
cblr-14237	1272	10	transformations	transformation	NOUN
cblr-14237	1272	11	as	as	ADP
cblr-14237	1272	12	a	a	DET
cblr-14237	1272	13	policy	policy	NOUN
cblr-14237	1272	14	instrument	instrument	NOUN
cblr-14237	1272	15	—	—	PUNCT
cblr-14237	1272	16	the	the	DET
cblr-14237	1272	17	political	political	ADJ
cblr-14237	1272	18	conversation	conversation	NOUN
cblr-14237	1272	19	may	may	AUX
cblr-14237	1272	20	play	play	VERB
cblr-14237	1272	21	out	out	ADP
cblr-14237	1272	22	differently	differently	ADV
cblr-14237	1272	23	today	today	NOUN
cblr-14237	1272	24	than	than	ADP
cblr-14237	1272	25	in	in	ADP
cblr-14237	1272	26	1972	1972	NUM
cblr-14237	1272	27	.	.	PUNCT
cblr-14237	1273	1	correlative	correlative	ADJ
cblr-14237	1273	2	rate	rate	NOUN
cblr-14237	1273	3	adjustments	adjustment	NOUN
cblr-14237	1273	4	through	through	ADP
cblr-14237	1273	5	changes	change	NOUN
cblr-14237	1273	6	to	to	ADP
cblr-14237	1273	7	bracket	bracket	NOUN
cblr-14237	1273	8	cutoffs	cutoff	NOUN
cblr-14237	1273	9	,	,	PUNCT
cblr-14237	1273	10	including	include	VERB
cblr-14237	1273	11	any	any	DET
cblr-14237	1273	12	zero	zero	NUM
cblr-14237	1273	13	brackets	bracket	NOUN
cblr-14237	1273	14	,	,	PUNCT
cblr-14237	1273	15	may	may	AUX
cblr-14237	1273	16	prove	prove	VERB
cblr-14237	1273	17	more	more	ADV
cblr-14237	1273	18	favorable	favorable	ADJ
cblr-14237	1273	19	than	than	ADP
cblr-14237	1273	20	nominal	nominal	ADJ
cblr-14237	1273	21	rate	rate	NOUN
cblr-14237	1273	22	increases.254	increases.254	PROPN
cblr-14237	1273	23	and	and	CCONJ
cblr-14237	1273	24	the	the	DET
cblr-14237	1273	25	type	type	NOUN
cblr-14237	1273	26	of	of	ADP
cblr-14237	1273	27	implicit	implicit	ADJ
cblr-14237	1273	28	,	,	PUNCT
cblr-14237	1273	29	251	251	NUM
cblr-14237	1273	30	see	see	VERB
cblr-14237	1273	31	i.r.c	i.r.c	NOUN
cblr-14237	1273	32	.	.	PUNCT
cblr-14237	1274	1	§	§	PROPN
cblr-14237	1274	2	32	32	NUM
cblr-14237	1274	3	.	.	PUNCT
cblr-14237	1275	1	252	252	NUM
cblr-14237	1275	2	see	see	VERB
cblr-14237	1275	3	hemel	hemel	X
cblr-14237	1275	4	,	,	PUNCT
cblr-14237	1275	5	supra	supra	PROPN
cblr-14237	1275	6	note	note	NOUN
cblr-14237	1275	7	59	59	NUM
cblr-14237	1275	8	,	,	PUNCT
cblr-14237	1275	9	at	at	ADP
cblr-14237	1275	10	53–54	53–54	NUM
cblr-14237	1275	11	(	(	PUNCT
cblr-14237	1275	12	noting	note	VERB
cblr-14237	1275	13	that	that	SCONJ
cblr-14237	1275	14	phaseouts	phaseout	NOUN
cblr-14237	1275	15	increase	increase	VERB
cblr-14237	1275	16	taxpayers	taxpayer	NOUN
cblr-14237	1275	17	’	'	PUNCT
cblr-14237	1275	18	marginal	marginal	ADJ
cblr-14237	1275	19	rates	rate	NOUN
cblr-14237	1275	20	indirectly	indirectly	ADV
cblr-14237	1275	21	,	,	PUNCT
cblr-14237	1275	22	where	where	SCONJ
cblr-14237	1275	23	congress	congress	PROPN
cblr-14237	1275	24	could	could	AUX
cblr-14237	1275	25	achieve	achieve	VERB
cblr-14237	1275	26	similar	similar	ADJ
cblr-14237	1275	27	objectives	objective	NOUN
cblr-14237	1275	28	through	through	ADP
cblr-14237	1275	29	adjustments	adjustment	NOUN
cblr-14237	1275	30	to	to	ADP
cblr-14237	1275	31	the	the	DET
cblr-14237	1275	32	nominal	nominal	ADJ
cblr-14237	1275	33	rate	rate	NOUN
cblr-14237	1275	34	structure	structure	NOUN
cblr-14237	1275	35	)	)	PUNCT
cblr-14237	1275	36	.	.	PUNCT
cblr-14237	1276	1	253	253	NUM
cblr-14237	1276	2	see	see	VERB
cblr-14237	1276	3	supra	supra	PROPN
cblr-14237	1276	4	notes	note	NOUN
cblr-14237	1276	5	172–173	172–173	NUM
cblr-14237	1276	6	and	and	CCONJ
cblr-14237	1276	7	accompanying	accompany	VERB
cblr-14237	1276	8	text	text	NOUN
cblr-14237	1276	9	.	.	PUNCT
cblr-14237	1277	1	254	254	NUM
cblr-14237	1277	2	the	the	DET
cblr-14237	1277	3	carter	carter	PROPN
cblr-14237	1277	4	commission	commission	PROPN
cblr-14237	1277	5	report	report	NOUN
cblr-14237	1277	6	imposed	impose	VERB
cblr-14237	1277	7	a	a	DET
cblr-14237	1277	8	tax	tax	NOUN
cblr-14237	1277	9	on	on	ADP
cblr-14237	1277	10	income	income	NOUN
cblr-14237	1277	11	presumptively	presumptively	ADV
cblr-14237	1277	12	available	available	ADJ
cblr-14237	1277	13	for	for	ADP
cblr-14237	1277	14	discretionary	discretionary	ADJ
cblr-14237	1277	15	use	use	NOUN
cblr-14237	1277	16	,	,	PUNCT
cblr-14237	1277	17	based	base	VERB
cblr-14237	1277	18	on	on	ADP
cblr-14237	1277	19	a	a	DET
cblr-14237	1277	20	schedule	schedule	NOUN
cblr-14237	1277	21	of	of	ADP
cblr-14237	1277	22	assumed	assume	VERB
cblr-14237	1277	23	fractions	fraction	NOUN
cblr-14237	1277	24	of	of	ADP
cblr-14237	1277	25	discretionary	discretionary	ADJ
cblr-14237	1277	26	income	income	NOUN
cblr-14237	1277	27	at	at	ADP
cblr-14237	1277	28	different	different	ADJ
cblr-14237	1277	29	income	income	NOUN
cblr-14237	1277	30	levels	level	NOUN
cblr-14237	1277	31	.	.	PUNCT
cblr-14237	1278	1	then	then	ADV
cblr-14237	1278	2	,	,	PUNCT
cblr-14237	1278	3	progressive	progressive	ADJ
cblr-14237	1278	4	rates	rate	NOUN
cblr-14237	1278	5	were	be	AUX
cblr-14237	1278	6	applied	apply	VERB
cblr-14237	1278	7	to	to	ADP
cblr-14237	1278	8	this	this	DET
cblr-14237	1278	9	discretionary	discretionary	ADJ
cblr-14237	1278	10	income	income	NOUN
cblr-14237	1278	11	.	.	PUNCT
cblr-14237	1279	1	see	see	VERB
cblr-14237	1279	2	carter	carter	PROPN
cblr-14237	1279	3	698	698	PROPN
cblr-14237	1279	4	columbia	columbia	PROPN
cblr-14237	1279	5	business	business	NOUN
cblr-14237	1279	6	law	law	PROPN
cblr-14237	1279	7	review	review	NOUN
cblr-14237	1280	1	[	[	X
cblr-14237	1280	2	vol	vol	NOUN
cblr-14237	1280	3	.	.	NOUN
cblr-14237	1280	4	2024	2024	NUM
cblr-14237	1280	5	longitudinal	longitudinal	ADJ
cblr-14237	1280	6	transformation	transformation	NOUN
cblr-14237	1280	7	evident	evident	ADJ
cblr-14237	1280	8	in	in	ADP
cblr-14237	1280	9	the	the	DET
cblr-14237	1280	10	exemption	exemption	NOUN
cblr-14237	1280	11	for	for	ADP
cblr-14237	1280	12	health	health	NOUN
cblr-14237	1280	13	insurance	insurance	NOUN
cblr-14237	1280	14	premiums	premium	NOUN
cblr-14237	1280	15	may	may	AUX
cblr-14237	1280	16	prove	prove	VERB
cblr-14237	1280	17	even	even	ADV
cblr-14237	1280	18	more	more	ADV
cblr-14237	1280	19	favorable	favorable	ADJ
cblr-14237	1280	20	from	from	ADP
cblr-14237	1280	21	a	a	DET
cblr-14237	1280	22	political	political	ADJ
cblr-14237	1280	23	economy	economy	NOUN
cblr-14237	1280	24	perspective	perspective	NOUN
cblr-14237	1280	25	.	.	PUNCT
cblr-14237	1281	1	c.	c.	NOUN
cblr-14237	1282	1	the	the	DET
cblr-14237	1282	2	§	§	PROPN
cblr-14237	1282	3	199a	199a	NOUN
cblr-14237	1282	4	pass	pass	VERB
cblr-14237	1282	5	-	-	PUNCT
cblr-14237	1282	6	through	through	ADP
cblr-14237	1282	7	deduction	deduction	NOUN
cblr-14237	1282	8	this	this	DET
cblr-14237	1282	9	section	section	NOUN
cblr-14237	1282	10	provides	provide	VERB
cblr-14237	1282	11	a	a	DET
cblr-14237	1282	12	detailed	detailed	ADJ
cblr-14237	1282	13	case	case	NOUN
cblr-14237	1282	14	study	study	NOUN
cblr-14237	1282	15	of	of	ADP
cblr-14237	1282	16	the	the	DET
cblr-14237	1282	17	mechanics	mechanic	NOUN
cblr-14237	1282	18	and	and	CCONJ
cblr-14237	1282	19	policy	policy	NOUN
cblr-14237	1282	20	stakes	stake	NOUN
cblr-14237	1282	21	of	of	ADP
cblr-14237	1282	22	a	a	DET
cblr-14237	1282	23	hypothetical	hypothetical	ADJ
cblr-14237	1282	24	base	base	NOUN
cblr-14237	1282	25	-	-	PUNCT
cblr-14237	1282	26	rate	rate	NOUN
cblr-14237	1282	27	transformation	transformation	NOUN
cblr-14237	1282	28	involving	involve	VERB
cblr-14237	1282	29	the	the	DET
cblr-14237	1282	30	so	so	ADV
cblr-14237	1282	31	-	-	PUNCT
cblr-14237	1282	32	called	call	VERB
cblr-14237	1282	33	“	"	PUNCT
cblr-14237	1282	34	pass	pass	VERB
cblr-14237	1282	35	-	-	PUNCT
cblr-14237	1282	36	through	through	ADP
cblr-14237	1282	37	deduction	deduction	NOUN
cblr-14237	1282	38	”	"	PUNCT
cblr-14237	1282	39	in	in	ADP
cblr-14237	1282	40	§	§	PROPN
cblr-14237	1282	41	199a	199a	NOUN
cblr-14237	1282	42	of	of	ADP
cblr-14237	1282	43	the	the	DET
cblr-14237	1282	44	code	code	NOUN
cblr-14237	1282	45	.	.	PUNCT
cblr-14237	1283	1	enacted	enact	VERB
cblr-14237	1283	2	in	in	ADP
cblr-14237	1283	3	december	december	PROPN
cblr-14237	1283	4	2017	2017	NUM
cblr-14237	1283	5	as	as	ADP
cblr-14237	1283	6	part	part	NOUN
cblr-14237	1283	7	of	of	ADP
cblr-14237	1283	8	the	the	DET
cblr-14237	1283	9	tcja	tcja	NOUN
cblr-14237	1283	10	,	,	PUNCT
cblr-14237	1283	11	the	the	DET
cblr-14237	1283	12	pass	pass	VERB
cblr-14237	1283	13	-	-	PUNCT
cblr-14237	1283	14	through	through	ADP
cblr-14237	1283	15	deduction	deduction	NOUN
cblr-14237	1283	16	permits	permit	VERB
cblr-14237	1283	17	a	a	DET
cblr-14237	1283	18	limited	limited	ADJ
cblr-14237	1283	19	deduction	deduction	NOUN
cblr-14237	1283	20	equal	equal	ADJ
cblr-14237	1283	21	to	to	ADP
cblr-14237	1283	22	20	20	NUM
cblr-14237	1283	23	%	%	NOUN
cblr-14237	1283	24	of	of	ADP
cblr-14237	1283	25	a	a	DET
cblr-14237	1283	26	taxpayer	taxpayer	NOUN
cblr-14237	1283	27	’s	’s	PART
cblr-14237	1283	28	business	business	NOUN
cblr-14237	1283	29	income	income	NOUN
cblr-14237	1283	30	for	for	ADP
cblr-14237	1283	31	taxable	taxable	ADJ
cblr-14237	1283	32	years	year	NOUN
cblr-14237	1283	33	beginning	begin	VERB
cblr-14237	1283	34	before	before	ADP
cblr-14237	1283	35	january	january	PROPN
cblr-14237	1283	36	1	1	NUM
cblr-14237	1283	37	,	,	PUNCT
cblr-14237	1283	38	2026	2026	NUM
cblr-14237	1283	39	.	.	PUNCT
cblr-14237	1284	1	few	few	ADJ
cblr-14237	1284	2	provisions	provision	NOUN
cblr-14237	1284	3	of	of	ADP
cblr-14237	1284	4	the	the	DET
cblr-14237	1284	5	first	first	ADJ
cblr-14237	1284	6	trump	trump	NOUN
cblr-14237	1284	7	administration	administration	NOUN
cblr-14237	1284	8	’s	’s	PART
cblr-14237	1284	9	signature	signature	NOUN
cblr-14237	1284	10	legislative	legislative	ADJ
cblr-14237	1284	11	achievement	achievement	NOUN
cblr-14237	1284	12	have	have	AUX
cblr-14237	1284	13	attracted	attract	VERB
cblr-14237	1284	14	more	more	ADJ
cblr-14237	1284	15	opprobrium	opprobrium	NOUN
cblr-14237	1284	16	than	than	ADP
cblr-14237	1284	17	the	the	DET
cblr-14237	1284	18	pass	pass	VERB
cblr-14237	1284	19	-	-	PUNCT
cblr-14237	1284	20	through	through	ADP
cblr-14237	1284	21	deduction	deduction	NOUN
cblr-14237	1284	22	.	.	PUNCT
cblr-14237	1285	1	academic	academic	ADJ
cblr-14237	1285	2	commentators	commentator	NOUN
cblr-14237	1285	3	have	have	AUX
cblr-14237	1285	4	identified	identify	VERB
cblr-14237	1285	5	myriad	myriad	ADJ
cblr-14237	1285	6	problems	problem	NOUN
cblr-14237	1285	7	with	with	ADP
cblr-14237	1285	8	§	§	PROPN
cblr-14237	1285	9	199a,255	199a,255	NUM
cblr-14237	1285	10	and	and	CCONJ
cblr-14237	1285	11	a	a	DET
cblr-14237	1285	12	number	number	NOUN
cblr-14237	1285	13	of	of	ADP
cblr-14237	1285	14	democrats	democrat	NOUN
cblr-14237	1285	15	,	,	PUNCT
cblr-14237	1285	16	including	include	VERB
cblr-14237	1285	17	former	former	ADJ
cblr-14237	1285	18	president	president	PROPN
cblr-14237	1285	19	biden	biden	PROPN
cblr-14237	1285	20	,	,	PUNCT
cblr-14237	1285	21	have	have	AUX
cblr-14237	1285	22	advocated	advocate	VERB
cblr-14237	1285	23	comm’n	comm’n	NOUN
cblr-14237	1285	24	rep	rep	PROPN
cblr-14237	1285	25	.	.	PROPN
cblr-14237	1285	26	,	,	PUNCT
cblr-14237	1285	27	supra	supra	PROPN
cblr-14237	1285	28	note	note	PROPN
cblr-14237	1285	29	90	90	NUM
cblr-14237	1285	30	,	,	PUNCT
cblr-14237	1285	31	at	at	ADP
cblr-14237	1285	32	5–6	5–6	NUM
cblr-14237	1285	33	;	;	PUNCT
cblr-14237	1285	34	see	see	VERB
cblr-14237	1285	35	also	also	ADV
cblr-14237	1285	36	boris	boris	PROPN
cblr-14237	1285	37	i.	i.	PROPN
cblr-14237	1285	38	bittker	bittker	PROPN
cblr-14237	1285	39	,	,	PUNCT
cblr-14237	1285	40	income	income	NOUN
cblr-14237	1285	41	tax	tax	NOUN
cblr-14237	1285	42	reform	reform	NOUN
cblr-14237	1285	43	in	in	ADP
cblr-14237	1285	44	canada	canada	PROPN
cblr-14237	1285	45	:	:	PUNCT
cblr-14237	1285	46	the	the	DET
cblr-14237	1285	47	report	report	NOUN
cblr-14237	1285	48	of	of	ADP
cblr-14237	1285	49	the	the	DET
cblr-14237	1285	50	royal	royal	ADJ
cblr-14237	1285	51	commission	commission	NOUN
cblr-14237	1285	52	on	on	ADP
cblr-14237	1285	53	taxation	taxation	NOUN
cblr-14237	1285	54	,	,	PUNCT
cblr-14237	1285	55	35	35	NUM
cblr-14237	1285	56	u.	u.	NOUN
cblr-14237	1285	57	chi	chi	PROPN
cblr-14237	1285	58	.	.	PUNCT
cblr-14237	1286	1	l.	l.	PROPN
cblr-14237	1286	2	rev	rev	PROPN
cblr-14237	1286	3	.	.	PROPN
cblr-14237	1286	4	637	637	NUM
cblr-14237	1286	5	,	,	PUNCT
cblr-14237	1286	6	640–41	640–41	NUM
cblr-14237	1286	7	(	(	PUNCT
cblr-14237	1286	8	1968	1968	NUM
cblr-14237	1286	9	)	)	PUNCT
cblr-14237	1286	10	.	.	PUNCT
cblr-14237	1287	1	255	255	NUM
cblr-14237	1288	1	for	for	ADP
cblr-14237	1288	2	academic	academic	ADJ
cblr-14237	1288	3	commentary	commentary	NOUN
cblr-14237	1288	4	,	,	PUNCT
cblr-14237	1288	5	see	see	VERB
cblr-14237	1288	6	alice	alice	PROPN
cblr-14237	1288	7	g.	g.	PROPN
cblr-14237	1288	8	abreu	abreu	PROPN
cblr-14237	1288	9	,	,	PUNCT
cblr-14237	1288	10	tax	tax	NOUN
cblr-14237	1288	11	2018	2018	NUM
cblr-14237	1288	12	:	:	PUNCT
cblr-14237	1288	13	requiem	requiem	NOUN
cblr-14237	1288	14	for	for	ADP
cblr-14237	1288	15	ability	ability	NOUN
cblr-14237	1288	16	to	to	PART
cblr-14237	1288	17	pay	pay	VERB
cblr-14237	1288	18	,	,	PUNCT
cblr-14237	1288	19	51	51	NUM
cblr-14237	1288	20	loy	loy	PROPN
cblr-14237	1288	21	.	.	PUNCT
cblr-14237	1289	1	l.a	l.a	PROPN
cblr-14237	1289	2	.	.	PROPN
cblr-14237	1289	3	l.	l.	PROPN
cblr-14237	1289	4	rev	rev	PROPN
cblr-14237	1289	5	.	.	PROPN
cblr-14237	1289	6	61	61	NUM
cblr-14237	1289	7	,	,	PUNCT
cblr-14237	1289	8	79–83	79–83	NUM
cblr-14237	1289	9	(	(	PUNCT
cblr-14237	1289	10	2018	2018	NUM
cblr-14237	1289	11	)	)	PUNCT
cblr-14237	1289	12	;	;	PUNCT
cblr-14237	1290	1	karen	karen	PROPN
cblr-14237	1290	2	c.	c.	PROPN
cblr-14237	1290	3	burke	burke	PROPN
cblr-14237	1290	4	,	,	PUNCT
cblr-14237	1290	5	section	section	NOUN
cblr-14237	1290	6	199a	199a	NOUN
cblr-14237	1290	7	and	and	CCONJ
cblr-14237	1290	8	choice	choice	NOUN
cblr-14237	1290	9	of	of	ADP
cblr-14237	1290	10	passthrough	passthrough	NOUN
cblr-14237	1290	11	entity	entity	NOUN
cblr-14237	1290	12	,	,	PUNCT
cblr-14237	1290	13	72	72	NUM
cblr-14237	1290	14	tax	tax	NOUN
cblr-14237	1290	15	law	law	NOUN
cblr-14237	1290	16	.	.	PUNCT
cblr-14237	1291	1	551	551	NUM
cblr-14237	1291	2	(	(	PUNCT
cblr-14237	1291	3	2019	2019	NUM
cblr-14237	1291	4	)	)	PUNCT
cblr-14237	1291	5	;	;	PUNCT
cblr-14237	1292	1	michael	michael	PROPN
cblr-14237	1292	2	j.	j.	PROPN
cblr-14237	1292	3	graetz	graetz	PROPN
cblr-14237	1292	4	,	,	PUNCT
cblr-14237	1292	5	foreword	foreword	PROPN
cblr-14237	1292	6	:	:	PUNCT
cblr-14237	1292	7	the	the	DET
cblr-14237	1292	8	2017	2017	NUM
cblr-14237	1292	9	tax	tax	NOUN
cblr-14237	1292	10	cuts	cut	NOUN
cblr-14237	1292	11	:	:	PUNCT
cblr-14237	1292	12	how	how	SCONJ
cblr-14237	1292	13	polarized	polarize	VERB
cblr-14237	1292	14	politics	politic	NOUN
cblr-14237	1292	15	produced	produce	VERB
cblr-14237	1292	16	precarious	precarious	ADJ
cblr-14237	1292	17	policy	policy	NOUN
cblr-14237	1292	18	,	,	PUNCT
cblr-14237	1292	19	128	128	NUM
cblr-14237	1292	20	yale	yale	PROPN
cblr-14237	1292	21	l.j	l.j	PROPN
cblr-14237	1292	22	.	.	PROPN
cblr-14237	1292	23	forum	forum	PROPN
cblr-14237	1292	24	315	315	NUM
cblr-14237	1292	25	,	,	PUNCT
cblr-14237	1292	26	331–34	331–34	NUM
cblr-14237	1292	27	(	(	PUNCT
cblr-14237	1292	28	2018	2018	NUM
cblr-14237	1292	29	)	)	PUNCT
cblr-14237	1292	30	;	;	PUNCT
cblr-14237	1292	31	david	david	PROPN
cblr-14237	1292	32	kamin	kamin	PROPN
cblr-14237	1292	33	et	et	PROPN
cblr-14237	1292	34	al	al	PROPN
cblr-14237	1292	35	.	.	PROPN
cblr-14237	1292	36	,	,	PUNCT
cblr-14237	1292	37	the	the	DET
cblr-14237	1292	38	games	game	NOUN
cblr-14237	1292	39	they	they	PRON
cblr-14237	1292	40	will	will	AUX
cblr-14237	1292	41	play	play	VERB
cblr-14237	1292	42	:	:	PUNCT
cblr-14237	1292	43	tax	tax	NOUN
cblr-14237	1292	44	games	game	NOUN
cblr-14237	1292	45	,	,	PUNCT
cblr-14237	1292	46	roadblocks	roadblock	NOUN
cblr-14237	1292	47	,	,	PUNCT
cblr-14237	1292	48	and	and	CCONJ
cblr-14237	1292	49	glitches	glitch	NOUN
cblr-14237	1292	50	under	under	ADP
cblr-14237	1292	51	the	the	DET
cblr-14237	1292	52	2017	2017	NUM
cblr-14237	1292	53	tax	tax	NOUN
cblr-14237	1292	54	legislation	legislation	NOUN
cblr-14237	1292	55	,	,	PUNCT
cblr-14237	1292	56	103	103	NUM
cblr-14237	1292	57	minn	minn	NOUN
cblr-14237	1292	58	.	.	PUNCT
cblr-14237	1293	1	l.	l.	PROPN
cblr-14237	1293	2	rev	rev	PROPN
cblr-14237	1293	3	.	.	PROPN
cblr-14237	1293	4	1439	1439	NUM
cblr-14237	1293	5	(	(	PUNCT
cblr-14237	1293	6	2018	2018	NUM
cblr-14237	1293	7	)	)	PUNCT
cblr-14237	1293	8	;	;	PUNCT
cblr-14237	1293	9	daniel	daniel	PROPN
cblr-14237	1293	10	shaviro	shaviro	PROPN
cblr-14237	1293	11	,	,	PUNCT
cblr-14237	1293	12	evaluating	evaluate	VERB
cblr-14237	1293	13	the	the	DET
cblr-14237	1293	14	new	new	ADJ
cblr-14237	1293	15	us	us	PROPN
cblr-14237	1293	16	pass	pass	VERB
cblr-14237	1293	17	-	-	PUNCT
cblr-14237	1293	18	through	through	ADP
cblr-14237	1293	19	rules	rule	NOUN
cblr-14237	1293	20	,	,	PUNCT
cblr-14237	1293	21	1	1	NUM
cblr-14237	1293	22	brit	brit	NOUN
cblr-14237	1293	23	.	.	PUNCT
cblr-14237	1294	1	tax	tax	NOUN
cblr-14237	1294	2	rev	rev	PROPN
cblr-14237	1294	3	.	.	PROPN
cblr-14237	1294	4	49	49	NUM
cblr-14237	1294	5	(	(	PUNCT
cblr-14237	1294	6	2018	2018	NUM
cblr-14237	1294	7	)	)	PUNCT
cblr-14237	1294	8	;	;	PUNCT
cblr-14237	1294	9	linda	linda	PROPN
cblr-14237	1294	10	sugin	sugin	PROPN
cblr-14237	1294	11	,	,	PUNCT
cblr-14237	1294	12	the	the	DET
cblr-14237	1294	13	social	social	ADJ
cblr-14237	1294	14	meaning	meaning	NOUN
cblr-14237	1294	15	of	of	ADP
cblr-14237	1294	16	the	the	DET
cblr-14237	1294	17	tax	tax	NOUN
cblr-14237	1294	18	cuts	cut	NOUN
cblr-14237	1294	19	and	and	CCONJ
cblr-14237	1294	20	jobs	job	NOUN
cblr-14237	1294	21	act	act	PROPN
cblr-14237	1294	22	,	,	PUNCT
cblr-14237	1294	23	128	128	NUM
cblr-14237	1294	24	yale	yale	PROPN
cblr-14237	1294	25	l.j	l.j	PROPN
cblr-14237	1294	26	.	.	PROPN
cblr-14237	1294	27	forum	forum	PROPN
cblr-14237	1294	28	403	403	NUM
cblr-14237	1294	29	,	,	PUNCT
cblr-14237	1294	30	415–16	415–16	PROPN
cblr-14237	1294	31	(	(	PUNCT
cblr-14237	1294	32	2018	2018	NUM
cblr-14237	1294	33	)	)	PUNCT
cblr-14237	1294	34	.	.	PUNCT
cblr-14237	1295	1	for	for	ADP
cblr-14237	1295	2	think	think	NOUN
cblr-14237	1295	3	-	-	PUNCT
cblr-14237	1295	4	tank	tank	NOUN
cblr-14237	1295	5	and	and	CCONJ
cblr-14237	1295	6	policyoriented	policyoriente	VERB
cblr-14237	1295	7	commentary	commentary	NOUN
cblr-14237	1295	8	,	,	PUNCT
cblr-14237	1295	9	see	see	VERB
cblr-14237	1295	10	scott	scott	PROPN
cblr-14237	1295	11	greenberg	greenberg	PROPN
cblr-14237	1295	12	,	,	PUNCT
cblr-14237	1295	13	reforming	reform	VERB
cblr-14237	1295	14	the	the	DET
cblr-14237	1295	15	pass	pass	VERB
cblr-14237	1295	16	-	-	PUNCT
cblr-14237	1295	17	through	through	ADP
cblr-14237	1295	18	deduction	deduction	NOUN
cblr-14237	1295	19	,	,	PUNCT
cblr-14237	1295	20	tax	tax	NOUN
cblr-14237	1295	21	found	find	VERB
cblr-14237	1295	22	.	.	PUNCT
cblr-14237	1296	1	(	(	PUNCT
cblr-14237	1296	2	june	june	PROPN
cblr-14237	1296	3	21	21	NUM
cblr-14237	1296	4	,	,	PUNCT
cblr-14237	1296	5	2018	2018	NUM
cblr-14237	1296	6	)	)	PUNCT
cblr-14237	1296	7	,	,	PUNCT
cblr-14237	1296	8	https://taxfoundation.org/research/all/federal/reforming-pass-throughdeduction-199a	https://taxfoundation.org/research/all/federal/reforming-pass-throughdeduction-199a	PROPN
cblr-14237	1296	9	;	;	PUNCT
cblr-14237	1296	10	edward	edward	PROPN
cblr-14237	1296	11	kleinbard	kleinbard	PROPN
cblr-14237	1296	12	,	,	PUNCT
cblr-14237	1296	13	op	op	NOUN
cblr-14237	1296	14	-	-	PUNCT
cblr-14237	1296	15	ed	ed	NOUN
cblr-14237	1296	16	,	,	PUNCT
cblr-14237	1296	17	congress	congress	PROPN
cblr-14237	1296	18	’	'	PUNCT
cblr-14237	1296	19	worst	bad	ADJ
cblr-14237	1296	20	tax	tax	NOUN
cblr-14237	1296	21	idea	idea	NOUN
cblr-14237	1296	22	ever	ever	ADV
cblr-14237	1296	23	,	,	PUNCT
cblr-14237	1296	24	the	the	DET
cblr-14237	1296	25	hill	hill	NOUN
cblr-14237	1296	26	(	(	PUNCT
cblr-14237	1296	27	mar	mar	PROPN
cblr-14237	1296	28	.	.	PROPN
cblr-14237	1296	29	25	25	NUM
cblr-14237	1296	30	,	,	PUNCT
cblr-14237	1296	31	2019	2019	NUM
cblr-14237	1296	32	)	)	PUNCT
cblr-14237	1296	33	,	,	PUNCT
cblr-14237	1296	34	https://thehill.com/opinion/finance/434998congress-worst-tax-idea-ever	https://thehill.com/opinion/finance/434998congress-worst-tax-idea-ever	PROPN
cblr-14237	1296	35	;	;	PUNCT
cblr-14237	1296	36	alexandra	alexandra	PROPN
cblr-14237	1296	37	thornton	thornton	PROPN
cblr-14237	1296	38	,	,	PUNCT
cblr-14237	1296	39	broken	break	VERB
cblr-14237	1296	40	promises	promise	NOUN
cblr-14237	1296	41	:	:	PUNCT
cblr-14237	1296	42	more	more	ADJ
cblr-14237	1296	43	special	special	ADJ
cblr-14237	1296	44	interest	interest	NOUN
cblr-14237	1296	45	breaks	break	NOUN
cblr-14237	1296	46	and	and	CCONJ
cblr-14237	1296	47	loopholes	loophole	NOUN
cblr-14237	1296	48	under	under	ADP
cblr-14237	1296	49	the	the	DET
cblr-14237	1296	50	new	new	ADJ
cblr-14237	1296	51	tax	tax	NOUN
cblr-14237	1296	52	law	law	NOUN
cblr-14237	1296	53	,	,	PUNCT
cblr-14237	1296	54	ctr	ctr	PROPN
cblr-14237	1296	55	.	.	PUNCT
cblr-14237	1296	56	am	am	PROPN
cblr-14237	1296	57	.	.	PUNCT
cblr-14237	1296	58	prog	prog	PROPN
cblr-14237	1296	59	.	.	PUNCT
cblr-14237	1297	1	(	(	PUNCT
cblr-14237	1297	2	mar	mar	PROPN
cblr-14237	1297	3	.	.	PROPN
cblr-14237	1297	4	1	1	NUM
cblr-14237	1297	5	,	,	PUNCT
cblr-14237	1297	6	2018	2018	NUM
cblr-14237	1297	7	)	)	PUNCT
cblr-14237	1297	8	,	,	PUNCT
cblr-14237	1297	9	https://www.americanprogress.org/article/brokenpromises-special-interest-breaks-loopholes-new-tax-law	https://www.americanprogress.org/article/brokenpromises-special-interest-breaks-loopholes-new-tax-law	PROPN
cblr-14237	1297	10	.	.	PUNCT
cblr-14237	1298	1	no	no	INTJ
cblr-14237	1298	2	.	.	NOUN
cblr-14237	1299	1	2	2	NUM
cblr-14237	1299	2	]	]	PUNCT
cblr-14237	1299	3	transforming	transform	VERB
cblr-14237	1299	4	tax	tax	NOUN
cblr-14237	1299	5	expenditures	expenditure	NOUN
cblr-14237	1299	6	699	699	NUM
cblr-14237	1299	7	eliminating	eliminate	VERB
cblr-14237	1299	8	or	or	CCONJ
cblr-14237	1299	9	limiting	limit	VERB
cblr-14237	1299	10	the	the	DET
cblr-14237	1299	11	pass	pass	VERB
cblr-14237	1299	12	-	-	PUNCT
cblr-14237	1299	13	through	through	ADP
cblr-14237	1299	14	deduction	deduction	NOUN
cblr-14237	1299	15	—	—	PUNCT
cblr-14237	1299	16	or	or	CCONJ
cblr-14237	1299	17	allowing	allow	VERB
cblr-14237	1299	18	the	the	DET
cblr-14237	1299	19	provision	provision	NOUN
cblr-14237	1299	20	to	to	ADP
cblr-14237	1299	21	expire.256	expire.256	PROPN
cblr-14237	1299	22	for	for	ADP
cblr-14237	1299	23	opponents	opponent	NOUN
cblr-14237	1299	24	of	of	ADP
cblr-14237	1299	25	§	§	PROPN
cblr-14237	1299	26	199a	199a	NOUN
cblr-14237	1299	27	,	,	PUNCT
cblr-14237	1299	28	repeal	repeal	NOUN
cblr-14237	1299	29	,	,	PUNCT
cblr-14237	1299	30	reform	reform	NOUN
cblr-14237	1299	31	,	,	PUNCT
cblr-14237	1299	32	and	and	CCONJ
cblr-14237	1299	33	lapse	lapse	NOUN
cblr-14237	1299	34	through	through	ADP
cblr-14237	1299	35	inaction	inaction	NOUN
cblr-14237	1299	36	face	face	VERB
cblr-14237	1299	37	political	political	ADJ
cblr-14237	1299	38	and	and	CCONJ
cblr-14237	1299	39	practical	practical	ADJ
cblr-14237	1299	40	obstacles	obstacle	NOUN
cblr-14237	1299	41	.	.	PUNCT
cblr-14237	1300	1	to	to	ADP
cblr-14237	1300	2	the	the	DET
cblr-14237	1300	3	extent	extent	NOUN
cblr-14237	1300	4	that	that	SCONJ
cblr-14237	1300	5	these	these	DET
cblr-14237	1300	6	obstacles	obstacle	NOUN
cblr-14237	1300	7	prove	prove	VERB
cblr-14237	1300	8	intractable	intractable	ADJ
cblr-14237	1300	9	,	,	PUNCT
cblr-14237	1300	10	this	this	DET
cblr-14237	1300	11	section	section	NOUN
cblr-14237	1300	12	offers	offer	VERB
cblr-14237	1300	13	an	an	DET
cblr-14237	1300	14	alternative	alternative	ADJ
cblr-14237	1300	15	legislative	legislative	ADJ
cblr-14237	1300	16	blueprint	blueprint	NOUN
cblr-14237	1300	17	:	:	PUNCT
cblr-14237	1300	18	congress	congress	PROPN
cblr-14237	1300	19	could	could	AUX
cblr-14237	1300	20	radically	radically	ADV
cblr-14237	1300	21	expand	expand	VERB
cblr-14237	1300	22	,	,	PUNCT
cblr-14237	1300	23	rather	rather	ADV
cblr-14237	1300	24	than	than	ADP
cblr-14237	1300	25	restrict	restrict	VERB
cblr-14237	1300	26	,	,	PUNCT
cblr-14237	1300	27	§	§	PROPN
cblr-14237	1300	28	199a	199a	PROPN
cblr-14237	1300	29	’s	’s	PART
cblr-14237	1300	30	application.257	application.257	NOUN
cblr-14237	1300	31	this	this	DET
cblr-14237	1300	32	expansion	expansion	NOUN
cblr-14237	1300	33	could	could	AUX
cblr-14237	1300	34	shift	shift	VERB
cblr-14237	1300	35	the	the	DET
cblr-14237	1300	36	pass	pass	VERB
cblr-14237	1300	37	-	-	PUNCT
cblr-14237	1300	38	through	through	ADP
cblr-14237	1300	39	deduction	deduction	NOUN
cblr-14237	1300	40	from	from	ADP
cblr-14237	1300	41	a	a	DET
cblr-14237	1300	42	baseeroding	baseerode	VERB
cblr-14237	1300	43	provision	provision	NOUN
cblr-14237	1300	44	to	to	ADP
cblr-14237	1300	45	a	a	DET
cblr-14237	1300	46	generalized	generalized	ADJ
cblr-14237	1300	47	reduction	reduction	NOUN
cblr-14237	1300	48	in	in	ADP
cblr-14237	1300	49	effective	effective	ADJ
cblr-14237	1300	50	rates	rate	NOUN
cblr-14237	1300	51	.	.	PUNCT
cblr-14237	1301	1	congress	congress	PROPN
cblr-14237	1301	2	then	then	ADV
cblr-14237	1301	3	could	could	AUX
cblr-14237	1301	4	adjust	adjust	VERB
cblr-14237	1301	5	statutory	statutory	ADJ
cblr-14237	1301	6	rates	rate	NOUN
cblr-14237	1301	7	to	to	PART
cblr-14237	1301	8	forestall	forestall	VERB
cblr-14237	1301	9	revenue	revenue	NOUN
cblr-14237	1301	10	loss	loss	NOUN
cblr-14237	1301	11	and	and	CCONJ
cblr-14237	1301	12	mitigate	mitigate	VERB
cblr-14237	1301	13	adverse	adverse	ADJ
cblr-14237	1301	14	distributional	distributional	ADJ
cblr-14237	1301	15	effects	effect	NOUN
cblr-14237	1301	16	.	.	PUNCT
cblr-14237	1302	1	the	the	DET
cblr-14237	1302	2	result	result	NOUN
cblr-14237	1302	3	is	be	AUX
cblr-14237	1302	4	a	a	DET
cblr-14237	1302	5	base	base	ADJ
cblr-14237	1302	6	-	-	PUNCT
cblr-14237	1302	7	rate	rate	NOUN
cblr-14237	1302	8	transformation	transformation	NOUN
cblr-14237	1302	9	that	that	PRON
cblr-14237	1302	10	aligns	align	VERB
cblr-14237	1302	11	with	with	ADP
cblr-14237	1302	12	traditional	traditional	ADJ
cblr-14237	1302	13	tax	tax	NOUN
cblr-14237	1302	14	norms	norm	NOUN
cblr-14237	1302	15	of	of	ADP
cblr-14237	1302	16	equity	equity	NOUN
cblr-14237	1302	17	,	,	PUNCT
cblr-14237	1302	18	efficiency	efficiency	NOUN
cblr-14237	1302	19	,	,	PUNCT
cblr-14237	1302	20	and	and	CCONJ
cblr-14237	1302	21	simplicity	simplicity	NOUN
cblr-14237	1302	22	.	.	PUNCT
cblr-14237	1303	1	this	this	DET
cblr-14237	1303	2	part	part	NOUN
cblr-14237	1303	3	first	first	ADV
cblr-14237	1303	4	elaborates	elaborate	VERB
cblr-14237	1303	5	the	the	DET
cblr-14237	1303	6	operation	operation	NOUN
cblr-14237	1303	7	and	and	CCONJ
cblr-14237	1303	8	application	application	NOUN
cblr-14237	1303	9	of	of	ADP
cblr-14237	1303	10	the	the	DET
cblr-14237	1303	11	pass	pass	VERB
cblr-14237	1303	12	-	-	PUNCT
cblr-14237	1303	13	through	through	ADP
cblr-14237	1303	14	deduction	deduction	NOUN
cblr-14237	1303	15	under	under	ADP
cblr-14237	1303	16	current	current	ADJ
cblr-14237	1303	17	law	law	NOUN
cblr-14237	1303	18	.	.	PUNCT
cblr-14237	1304	1	then	then	ADV
cblr-14237	1304	2	,	,	PUNCT
cblr-14237	1304	3	this	this	DET
cblr-14237	1304	4	part	part	NOUN
cblr-14237	1304	5	advances	advance	VERB
cblr-14237	1304	6	arguments	argument	NOUN
cblr-14237	1304	7	against	against	ADP
cblr-14237	1304	8	conventional	conventional	ADJ
cblr-14237	1304	9	legislative	legislative	ADJ
cblr-14237	1304	10	approaches	approach	NOUN
cblr-14237	1304	11	to	to	PART
cblr-14237	1304	12	repeal	repeal	VERB
cblr-14237	1304	13	or	or	CCONJ
cblr-14237	1304	14	reform	reform	NOUN
cblr-14237	1304	15	in	in	ADP
cblr-14237	1304	16	the	the	DET
cblr-14237	1304	17	context	context	NOUN
cblr-14237	1304	18	of	of	ADP
cblr-14237	1304	19	§	§	PROPN
cblr-14237	1304	20	199a	199a	NOUN
cblr-14237	1304	21	.	.	PUNCT
cblr-14237	1305	1	finally	finally	ADV
cblr-14237	1305	2	,	,	PUNCT
cblr-14237	1305	3	this	this	DET
cblr-14237	1305	4	part	part	NOUN
cblr-14237	1305	5	discusses	discuss	VERB
cblr-14237	1305	6	the	the	DET
cblr-14237	1305	7	specific	specific	ADJ
cblr-14237	1305	8	statutory	statutory	ADJ
cblr-14237	1305	9	changes	change	NOUN
cblr-14237	1305	10	necessary	necessary	ADJ
cblr-14237	1305	11	to	to	PART
cblr-14237	1305	12	effect	effect	VERB
cblr-14237	1305	13	a	a	DET
cblr-14237	1305	14	base	base	ADJ
cblr-14237	1305	15	-	-	PUNCT
cblr-14237	1305	16	rate	rate	NOUN
cblr-14237	1305	17	transformation	transformation	NOUN
cblr-14237	1305	18	of	of	ADP
cblr-14237	1305	19	the	the	DET
cblr-14237	1305	20	passthrough	passthrough	NOUN
cblr-14237	1305	21	deduction	deduction	NOUN
cblr-14237	1305	22	,	,	PUNCT
cblr-14237	1305	23	as	as	ADV
cblr-14237	1305	24	well	well	ADV
cblr-14237	1305	25	as	as	ADP
cblr-14237	1305	26	the	the	DET
cblr-14237	1305	27	stakes	stake	NOUN
cblr-14237	1305	28	and	and	CCONJ
cblr-14237	1305	29	sticking	stick	VERB
cblr-14237	1305	30	points	point	NOUN
cblr-14237	1305	31	of	of	ADP
cblr-14237	1305	32	this	this	DET
cblr-14237	1305	33	particular	particular	ADJ
cblr-14237	1305	34	transformation	transformation	NOUN
cblr-14237	1305	35	.	.	PUNCT
cblr-14237	1306	1	the	the	DET
cblr-14237	1306	2	purpose	purpose	NOUN
cblr-14237	1306	3	of	of	ADP
cblr-14237	1306	4	this	this	DET
cblr-14237	1306	5	analysis	analysis	NOUN
cblr-14237	1306	6	is	be	AUX
cblr-14237	1306	7	not	not	PART
cblr-14237	1306	8	to	to	PART
cblr-14237	1306	9	advocate	advocate	VERB
cblr-14237	1306	10	any	any	DET
cblr-14237	1306	11	single	single	ADJ
cblr-14237	1306	12	pathway	pathway	NOUN
cblr-14237	1306	13	for	for	ADP
cblr-14237	1306	14	reforming	reform	VERB
cblr-14237	1306	15	§	§	PROPN
cblr-14237	1306	16	199a	199a	NOUN
cblr-14237	1306	17	,	,	PUNCT
cblr-14237	1306	18	a	a	DET
cblr-14237	1306	19	project	project	NOUN
cblr-14237	1306	20	that	that	PRON
cblr-14237	1306	21	is	be	AUX
cblr-14237	1306	22	both	both	PRON
cblr-14237	1306	23	necessary	necessary	ADJ
cblr-14237	1306	24	and	and	CCONJ
cblr-14237	1306	25	important.258	important.258	VERB
cblr-14237	1306	26	instead	instead	ADV
cblr-14237	1306	27	,	,	PUNCT
cblr-14237	1306	28	this	this	DET
cblr-14237	1306	29	analysis	analysis	NOUN
cblr-14237	1306	30	further	far	ADV
cblr-14237	1306	31	develops	develop	VERB
cblr-14237	1306	32	the	the	DET
cblr-14237	1306	33	menu	menu	NOUN
cblr-14237	1306	34	of	of	ADP
cblr-14237	1306	35	options	option	NOUN
cblr-14237	1306	36	available	available	ADJ
cblr-14237	1306	37	to	to	ADP
cblr-14237	1306	38	policymakers	policymaker	NOUN
cblr-14237	1306	39	in	in	ADP
cblr-14237	1306	40	the	the	DET
cblr-14237	1306	41	reform	reform	NOUN
cblr-14237	1306	42	process	process	NOUN
cblr-14237	1306	43	.	.	PUNCT
cblr-14237	1307	1	this	this	DET
cblr-14237	1307	2	article	article	NOUN
cblr-14237	1307	3	suggests	suggest	VERB
cblr-14237	1307	4	that	that	SCONJ
cblr-14237	1307	5	congress	congress	PROPN
cblr-14237	1307	6	can	can	AUX
cblr-14237	1307	7	not	not	PART
cblr-14237	1307	8	remedy	remedy	VERB
cblr-14237	1307	9	§	§	PROPN
cblr-14237	1307	10	199a	199a	NOUN
cblr-14237	1307	11	’s	’s	PART
cblr-14237	1307	12	infirmities	infirmity	NOUN
cblr-14237	1307	13	without	without	ADP
cblr-14237	1307	14	addressing	address	VERB
cblr-14237	1307	15	taxpayers	taxpayer	NOUN
cblr-14237	1307	16	across	across	ADP
cblr-14237	1307	17	the	the	DET
cblr-14237	1307	18	256	256	NUM
cblr-14237	1307	19	republicans	republicans	PROPN
cblr-14237	1307	20	generally	generally	ADV
cblr-14237	1307	21	favor	favor	VERB
cblr-14237	1307	22	revision	revision	NOUN
cblr-14237	1307	23	or	or	CCONJ
cblr-14237	1307	24	renewal	renewal	NOUN
cblr-14237	1307	25	of	of	ADP
cblr-14237	1307	26	the	the	DET
cblr-14237	1307	27	pass	pass	VERB
cblr-14237	1307	28	-	-	PUNCT
cblr-14237	1307	29	through	through	ADP
cblr-14237	1307	30	deduction	deduction	NOUN
cblr-14237	1307	31	.	.	PUNCT
cblr-14237	1308	1	see	see	VERB
cblr-14237	1308	2	andrew	andrew	PROPN
cblr-14237	1308	3	lautz	lautz	PROPN
cblr-14237	1308	4	&	&	CCONJ
cblr-14237	1308	5	arianna	arianna	PROPN
cblr-14237	1308	6	fano	fano	PROPN
cblr-14237	1308	7	,	,	PUNCT
cblr-14237	1308	8	the	the	DET
cblr-14237	1308	9	2025	2025	NUM
cblr-14237	1308	10	tax	tax	NOUN
cblr-14237	1308	11	debate	debate	NOUN
cblr-14237	1308	12	:	:	PUNCT
cblr-14237	1308	13	the	the	DET
cblr-14237	1308	14	corporate	corporate	ADJ
cblr-14237	1308	15	tax	tax	NOUN
cblr-14237	1308	16	rate	rate	NOUN
cblr-14237	1308	17	and	and	CCONJ
cblr-14237	1308	18	pass	pass	VERB
cblr-14237	1308	19	-	-	PUNCT
cblr-14237	1308	20	through	through	ADP
cblr-14237	1308	21	deduction	deduction	NOUN
cblr-14237	1308	22	,	,	PUNCT
cblr-14237	1308	23	bipartisan	bipartisan	ADJ
cblr-14237	1308	24	pol’y	pol’y	NOUN
cblr-14237	1308	25	ctr	ctr	PROPN
cblr-14237	1308	26	.	.	PUNCT
cblr-14237	1309	1	(	(	PUNCT
cblr-14237	1309	2	july	july	PROPN
cblr-14237	1309	3	12	12	NUM
cblr-14237	1309	4	,	,	PUNCT
cblr-14237	1309	5	2024	2024	NUM
cblr-14237	1309	6	)	)	PUNCT
cblr-14237	1309	7	,	,	PUNCT
cblr-14237	1309	8	https://bipartisanpolicy.org/explainer/the-2025-tax-debatethe-corporate-tax-rate-and-pass-through-deduction	https://bipartisanpolicy.org/explainer/the-2025-tax-debatethe-corporate-tax-rate-and-pass-through-deduction	NOUN
cblr-14237	1309	9	.	.	PUNCT
cblr-14237	1310	1	257	257	NUM
cblr-14237	1311	1	but	but	CCONJ
cblr-14237	1311	2	see	see	VERB
cblr-14237	1311	3	small	small	ADJ
cblr-14237	1311	4	business	business	NOUN
cblr-14237	1311	5	tax	tax	NOUN
cblr-14237	1311	6	fairness	fairness	NOUN
cblr-14237	1311	7	act	act	PROPN
cblr-14237	1311	8	,	,	PUNCT
cblr-14237	1311	9	s.	s.	PROPN
cblr-14237	1311	10	2387	2387	NUM
cblr-14237	1311	11	,	,	PUNCT
cblr-14237	1311	12	117th	117th	ADJ
cblr-14237	1311	13	cong	cong	NOUN
cblr-14237	1311	14	.	.	PUNCT
cblr-14237	1312	1	§	§	PROPN
cblr-14237	1312	2	2	2	NUM
cblr-14237	1312	3	(	(	PUNCT
cblr-14237	1312	4	2021	2021	NUM
cblr-14237	1312	5	)	)	PUNCT
cblr-14237	1312	6	(	(	PUNCT
cblr-14237	1312	7	proposing	propose	VERB
cblr-14237	1312	8	various	various	ADJ
cblr-14237	1312	9	restrictions	restriction	NOUN
cblr-14237	1312	10	that	that	PRON
cblr-14237	1312	11	would	would	AUX
cblr-14237	1312	12	narrow	narrow	VERB
cblr-14237	1312	13	the	the	DET
cblr-14237	1312	14	application	application	NOUN
cblr-14237	1312	15	of	of	ADP
cblr-14237	1312	16	§	§	PROPN
cblr-14237	1312	17	199a	199a	PROPN
cblr-14237	1312	18	)	)	PUNCT
cblr-14237	1312	19	.	.	PUNCT
cblr-14237	1312	20	258	258	NUM
cblr-14237	1313	1	although	although	SCONJ
cblr-14237	1313	2	the	the	DET
cblr-14237	1313	3	second	second	ADJ
cblr-14237	1313	4	trump	trump	NOUN
cblr-14237	1313	5	administration	administration	NOUN
cblr-14237	1313	6	may	may	AUX
cblr-14237	1313	7	advocate	advocate	VERB
cblr-14237	1313	8	for	for	ADP
cblr-14237	1313	9	extension	extension	NOUN
cblr-14237	1313	10	of	of	ADP
cblr-14237	1313	11	§	§	PROPN
cblr-14237	1313	12	199a	199a	NOUN
cblr-14237	1313	13	,	,	PUNCT
cblr-14237	1313	14	this	this	DET
cblr-14237	1313	15	extension	extension	NOUN
cblr-14237	1313	16	may	may	AUX
cblr-14237	1313	17	require	require	VERB
cblr-14237	1313	18	reforms	reform	NOUN
cblr-14237	1313	19	to	to	ADP
cblr-14237	1313	20	the	the	DET
cblr-14237	1313	21	provision	provision	NOUN
cblr-14237	1313	22	.	.	PUNCT
cblr-14237	1314	1	the	the	DET
cblr-14237	1314	2	challenges	challenge	NOUN
cblr-14237	1314	3	to	to	PART
cblr-14237	1314	4	reform	reform	NOUN
cblr-14237	1314	5	described	describe	VERB
cblr-14237	1314	6	in	in	ADP
cblr-14237	1314	7	this	this	DET
cblr-14237	1314	8	part	part	NOUN
cblr-14237	1314	9	generally	generally	ADV
cblr-14237	1314	10	apply	apply	VERB
cblr-14237	1314	11	to	to	PART
cblr-14237	1314	12	trump	trump	VERB
cblr-14237	1314	13	administration	administration	NOUN
cblr-14237	1314	14	efforts	effort	NOUN
cblr-14237	1314	15	to	to	PART
cblr-14237	1314	16	extend	extend	VERB
cblr-14237	1314	17	sunsetting	sunsette	VERB
cblr-14237	1314	18	legislative	legislative	ADJ
cblr-14237	1314	19	policies	policy	NOUN
cblr-14237	1314	20	from	from	ADP
cblr-14237	1314	21	the	the	DET
cblr-14237	1314	22	tcja	tcja	NOUN
cblr-14237	1314	23	.	.	PUNCT
cblr-14237	1315	1	700	700	NUM
cblr-14237	1315	2	columbia	columbia	PROPN
cblr-14237	1315	3	business	business	NOUN
cblr-14237	1315	4	law	law	NOUN
cblr-14237	1315	5	review	review	NOUN
cblr-14237	1316	1	[	[	X
cblr-14237	1316	2	vol	vol	NOUN
cblr-14237	1316	3	.	.	NOUN
cblr-14237	1316	4	2024	2024	NUM
cblr-14237	1316	5	income	income	NOUN
cblr-14237	1316	6	distribution	distribution	NOUN
cblr-14237	1316	7	.	.	PUNCT
cblr-14237	1317	1	similarly	similarly	ADV
cblr-14237	1317	2	,	,	PUNCT
cblr-14237	1317	3	reforms	reform	NOUN
cblr-14237	1317	4	that	that	PRON
cblr-14237	1317	5	focus	focus	VERB
cblr-14237	1317	6	on	on	ADP
cblr-14237	1317	7	§	§	PROPN
cblr-14237	1317	8	199a	199a	PROPN
cblr-14237	1317	9	’s	’s	PART
cblr-14237	1317	10	restrictions	restriction	NOUN
cblr-14237	1317	11	,	,	PUNCT
cblr-14237	1317	12	or	or	CCONJ
cblr-14237	1317	13	guardrails	guardrail	NOUN
cblr-14237	1317	14	,	,	PUNCT
cblr-14237	1317	15	face	face	VERB
cblr-14237	1317	16	the	the	DET
cblr-14237	1317	17	serious	serious	ADJ
cblr-14237	1317	18	task	task	NOUN
cblr-14237	1317	19	of	of	ADP
cblr-14237	1317	20	imbuing	imbue	VERB
cblr-14237	1317	21	a	a	DET
cblr-14237	1317	22	hastily	hastily	ADV
cblr-14237	1317	23	drafted	draft	VERB
cblr-14237	1317	24	and	and	CCONJ
cblr-14237	1317	25	undertheorized	undertheorized	ADJ
cblr-14237	1317	26	tax	tax	NOUN
cblr-14237	1317	27	preference	preference	NOUN
cblr-14237	1317	28	with	with	ADP
cblr-14237	1317	29	some	some	DET
cblr-14237	1317	30	sort	sort	NOUN
cblr-14237	1317	31	of	of	ADP
cblr-14237	1317	32	conceptual	conceptual	ADJ
cblr-14237	1317	33	coherence	coherence	NOUN
cblr-14237	1317	34	.	.	PUNCT
cblr-14237	1318	1	better	well	ADJ
cblr-14237	1318	2	,	,	PUNCT
cblr-14237	1318	3	instead	instead	ADV
cblr-14237	1318	4	,	,	PUNCT
cblr-14237	1318	5	to	to	PART
cblr-14237	1318	6	look	look	VERB
cblr-14237	1318	7	in	in	ADP
cblr-14237	1318	8	the	the	DET
cblr-14237	1318	9	opposite	opposite	ADJ
cblr-14237	1318	10	direction	direction	NOUN
cblr-14237	1318	11	:	:	PUNCT
cblr-14237	1318	12	a	a	DET
cblr-14237	1318	13	radical	radical	ADJ
cblr-14237	1318	14	expansion	expansion	NOUN
cblr-14237	1318	15	of	of	ADP
cblr-14237	1318	16	§	§	PROPN
cblr-14237	1318	17	199a	199a	NOUN
cblr-14237	1318	18	to	to	PART
cblr-14237	1318	19	embrace	embrace	VERB
cblr-14237	1318	20	more	more	ADJ
cblr-14237	1318	21	taxpayers	taxpayer	NOUN
cblr-14237	1318	22	,	,	PUNCT
cblr-14237	1318	23	most	most	ADV
cblr-14237	1318	24	notably	notably	ADV
cblr-14237	1318	25	those	those	PRON
cblr-14237	1318	26	with	with	ADP
cblr-14237	1318	27	wage	wage	NOUN
cblr-14237	1318	28	income	income	NOUN
cblr-14237	1318	29	.	.	PUNCT
cblr-14237	1319	1	this	this	DET
cblr-14237	1319	2	expansion	expansion	NOUN
cblr-14237	1319	3	would	would	AUX
cblr-14237	1319	4	,	,	PUNCT
cblr-14237	1319	5	in	in	ADP
cblr-14237	1319	6	effect	effect	NOUN
cblr-14237	1319	7	,	,	PUNCT
cblr-14237	1319	8	transform	transform	VERB
cblr-14237	1319	9	§	§	PROPN
cblr-14237	1319	10	199a	199a	NOUN
cblr-14237	1319	11	into	into	ADP
cblr-14237	1319	12	a	a	DET
cblr-14237	1319	13	permanent	permanent	ADJ
cblr-14237	1319	14	part	part	NOUN
cblr-14237	1319	15	of	of	ADP
cblr-14237	1319	16	the	the	DET
cblr-14237	1319	17	progressive	progressive	ADJ
cblr-14237	1319	18	rate	rate	NOUN
cblr-14237	1319	19	structure	structure	NOUN
cblr-14237	1319	20	.	.	PUNCT
cblr-14237	1320	1	many	many	ADJ
cblr-14237	1320	2	of	of	ADP
cblr-14237	1320	3	§	§	PROPN
cblr-14237	1320	4	199a	199a	PROPN
cblr-14237	1320	5	’s	’s	PART
cblr-14237	1320	6	current	current	ADJ
cblr-14237	1320	7	guardrails	guardrail	NOUN
cblr-14237	1320	8	could	could	AUX
cblr-14237	1320	9	be	be	AUX
cblr-14237	1320	10	eliminated	eliminate	VERB
cblr-14237	1320	11	,	,	PUNCT
cblr-14237	1320	12	and	and	CCONJ
cblr-14237	1320	13	statutory	statutory	ADJ
cblr-14237	1320	14	tax	tax	NOUN
cblr-14237	1320	15	brackets	bracket	NOUN
cblr-14237	1320	16	could	could	AUX
cblr-14237	1320	17	be	be	AUX
cblr-14237	1320	18	adjusted	adjust	VERB
cblr-14237	1320	19	—	—	PUNCT
cblr-14237	1320	20	either	either	CCONJ
cblr-14237	1320	21	contemporaneously	contemporaneously	ADV
cblr-14237	1320	22	or	or	CCONJ
cblr-14237	1320	23	over	over	ADP
cblr-14237	1320	24	time	time	NOUN
cblr-14237	1320	25	—	—	PUNCT
cblr-14237	1320	26	to	to	PART
cblr-14237	1320	27	address	address	VERB
cblr-14237	1320	28	distributional	distributional	ADJ
cblr-14237	1320	29	and	and	CCONJ
cblr-14237	1320	30	revenue	revenue	NOUN
cblr-14237	1320	31	concerns	concern	NOUN
cblr-14237	1320	32	.	.	PUNCT
cblr-14237	1321	1	this	this	DET
cblr-14237	1321	2	base	base	ADJ
cblr-14237	1321	3	-	-	PUNCT
cblr-14237	1321	4	rate	rate	NOUN
cblr-14237	1321	5	transformation	transformation	NOUN
cblr-14237	1321	6	may	may	AUX
cblr-14237	1321	7	have	have	VERB
cblr-14237	1321	8	political	political	ADJ
cblr-14237	1321	9	advantages	advantage	NOUN
cblr-14237	1321	10	,	,	PUNCT
cblr-14237	1321	11	and	and	CCONJ
cblr-14237	1321	12	a	a	DET
cblr-14237	1321	13	carefully	carefully	ADV
cblr-14237	1321	14	designed	design	VERB
cblr-14237	1321	15	expansion	expansion	NOUN
cblr-14237	1321	16	may	may	AUX
cblr-14237	1321	17	advance	advance	VERB
cblr-14237	1321	18	conventional	conventional	ADJ
cblr-14237	1321	19	tax	tax	NOUN
cblr-14237	1321	20	policy	policy	NOUN
cblr-14237	1321	21	norms	norm	NOUN
cblr-14237	1321	22	such	such	ADJ
cblr-14237	1321	23	as	as	ADP
cblr-14237	1321	24	equity	equity	NOUN
cblr-14237	1321	25	,	,	PUNCT
cblr-14237	1321	26	efficiency	efficiency	NOUN
cblr-14237	1321	27	,	,	PUNCT
cblr-14237	1321	28	and	and	CCONJ
cblr-14237	1321	29	simplicity	simplicity	NOUN
cblr-14237	1321	30	,	,	PUNCT
cblr-14237	1321	31	without	without	ADP
cblr-14237	1321	32	incurring	incur	VERB
cblr-14237	1321	33	additional	additional	ADJ
cblr-14237	1321	34	revenue	revenue	NOUN
cblr-14237	1321	35	losses	loss	NOUN
cblr-14237	1321	36	.	.	PUNCT
cblr-14237	1322	1	1	1	X
cblr-14237	1322	2	.	.	X
cblr-14237	1322	3	what	what	PRON
cblr-14237	1322	4	is	be	AUX
cblr-14237	1322	5	the	the	DET
cblr-14237	1322	6	pass	pass	VERB
cblr-14237	1322	7	-	-	PUNCT
cblr-14237	1322	8	through	through	ADP
cblr-14237	1322	9	deduction	deduction	NOUN
cblr-14237	1322	10	?	?	PUNCT
cblr-14237	1323	1	at	at	ADP
cblr-14237	1323	2	the	the	DET
cblr-14237	1323	3	most	most	ADV
cblr-14237	1323	4	fundamental	fundamental	ADJ
cblr-14237	1323	5	level	level	NOUN
cblr-14237	1323	6	,	,	PUNCT
cblr-14237	1323	7	the	the	DET
cblr-14237	1323	8	pass	pass	VERB
cblr-14237	1323	9	-	-	PUNCT
cblr-14237	1323	10	through	through	ADP
cblr-14237	1323	11	deduction	deduction	NOUN
cblr-14237	1323	12	allows	allow	VERB
cblr-14237	1323	13	individual	individual	ADJ
cblr-14237	1323	14	taxpayers	taxpayer	NOUN
cblr-14237	1323	15	to	to	PART
cblr-14237	1323	16	deduct	deduct	VERB
cblr-14237	1323	17	20	20	NUM
cblr-14237	1323	18	%	%	NOUN
cblr-14237	1323	19	of	of	ADP
cblr-14237	1323	20	their	their	PRON
cblr-14237	1323	21	qualified	qualified	ADJ
cblr-14237	1323	22	business	business	NOUN
cblr-14237	1323	23	income	income	NOUN
cblr-14237	1323	24	(	(	PUNCT
cblr-14237	1323	25	qbi	qbi	NOUN
cblr-14237	1323	26	)	)	PUNCT
cblr-14237	1323	27	from	from	ADP
cblr-14237	1323	28	noncorporate	noncorporate	ADJ
cblr-14237	1323	29	business	business	NOUN
cblr-14237	1323	30	activities	activity	NOUN
cblr-14237	1323	31	.	.	PUNCT
cblr-14237	1324	1	the	the	DET
cblr-14237	1324	2	tcja	tcja	NOUN
cblr-14237	1324	3	,	,	PUNCT
cblr-14237	1324	4	however	however	ADV
cblr-14237	1324	5	,	,	PUNCT
cblr-14237	1324	6	layers	layer	VERB
cblr-14237	1324	7	a	a	DET
cblr-14237	1324	8	number	number	NOUN
cblr-14237	1324	9	of	of	ADP
cblr-14237	1324	10	restrictions	restriction	NOUN
cblr-14237	1324	11	and	and	CCONJ
cblr-14237	1324	12	guardrails	guardrail	NOUN
cblr-14237	1324	13	on	on	ADP
cblr-14237	1324	14	top	top	NOUN
cblr-14237	1324	15	of	of	ADP
cblr-14237	1324	16	this	this	DET
cblr-14237	1324	17	basic	basic	ADJ
cblr-14237	1324	18	computation	computation	NOUN
cblr-14237	1324	19	—	—	PUNCT
cblr-14237	1324	20	limitations	limitation	NOUN
cblr-14237	1324	21	on	on	ADP
cblr-14237	1324	22	the	the	DET
cblr-14237	1324	23	provision	provision	NOUN
cblr-14237	1324	24	’s	’s	PART
cblr-14237	1324	25	top	top	ADJ
cblr-14237	1324	26	-	-	PUNCT
cblr-14237	1324	27	line	line	NOUN
cblr-14237	1324	28	tax	tax	NOUN
cblr-14237	1324	29	expenditure	expenditure	NOUN
cblr-14237	1324	30	.	.	PUNCT
cblr-14237	1325	1	to	to	ADP
cblr-14237	1325	2	a	a	DET
cblr-14237	1325	3	significant	significant	ADJ
cblr-14237	1325	4	extent	extent	NOUN
cblr-14237	1325	5	,	,	PUNCT
cblr-14237	1325	6	these	these	DET
cblr-14237	1325	7	limitations	limitation	NOUN
cblr-14237	1325	8	define	define	VERB
cblr-14237	1325	9	§	§	PROPN
cblr-14237	1325	10	199a	199a	PROPN
cblr-14237	1325	11	’s	’s	PART
cblr-14237	1325	12	policy	policy	NOUN
cblr-14237	1325	13	contours	contours	NOUN
cblr-14237	1325	14	.	.	PUNCT
cblr-14237	1326	1	these	these	DET
cblr-14237	1326	2	limitations	limitation	NOUN
cblr-14237	1326	3	also	also	ADV
cblr-14237	1326	4	introduce	introduce	VERB
cblr-14237	1326	5	tremendous	tremendous	ADJ
cblr-14237	1326	6	complexity	complexity	NOUN
cblr-14237	1326	7	in	in	ADP
cblr-14237	1326	8	the	the	DET
cblr-14237	1326	9	provision	provision	NOUN
cblr-14237	1326	10	’s	’s	PART
cblr-14237	1326	11	implementation	implementation	NOUN
cblr-14237	1326	12	and	and	CCONJ
cblr-14237	1326	13	application	application	NOUN
cblr-14237	1326	14	,	,	PUNCT
cblr-14237	1326	15	and	and	CCONJ
cblr-14237	1326	16	,	,	PUNCT
cblr-14237	1326	17	more	more	ADV
cblr-14237	1326	18	crucially	crucially	ADV
cblr-14237	1326	19	,	,	PUNCT
cblr-14237	1326	20	these	these	DET
cblr-14237	1326	21	limitations	limitation	NOUN
cblr-14237	1326	22	present	present	VERB
cblr-14237	1326	23	meaningful	meaningful	ADJ
cblr-14237	1326	24	obstacles	obstacle	NOUN
cblr-14237	1326	25	to	to	ADP
cblr-14237	1326	26	conventional	conventional	ADJ
cblr-14237	1326	27	reform	reform	NOUN
cblr-14237	1326	28	.	.	PUNCT
cblr-14237	1327	1	for	for	ADP
cblr-14237	1327	2	all	all	DET
cblr-14237	1327	3	claimants	claimant	NOUN
cblr-14237	1327	4	,	,	PUNCT
cblr-14237	1327	5	qbi	qbi	X
cblr-14237	1327	6	is	be	AUX
cblr-14237	1327	7	defined	define	VERB
cblr-14237	1327	8	to	to	PART
cblr-14237	1327	9	include	include	VERB
cblr-14237	1327	10	income	income	NOUN
cblr-14237	1327	11	and	and	CCONJ
cblr-14237	1327	12	loss	loss	NOUN
cblr-14237	1327	13	from	from	ADP
cblr-14237	1327	14	a	a	DET
cblr-14237	1327	15	domestic	domestic	ADJ
cblr-14237	1327	16	qualified	qualified	ADJ
cblr-14237	1327	17	trade	trade	NOUN
cblr-14237	1327	18	or	or	CCONJ
cblr-14237	1327	19	business	business	NOUN
cblr-14237	1327	20	(	(	PUNCT
cblr-14237	1327	21	qtb	qtb	ADV
cblr-14237	1327	22	)	)	PUNCT
cblr-14237	1327	23	conducted	conduct	VERB
cblr-14237	1327	24	as	as	ADP
cblr-14237	1327	25	a	a	DET
cblr-14237	1327	26	sole	sole	ADJ
cblr-14237	1327	27	proprietorship	proprietorship	NOUN
cblr-14237	1327	28	or	or	CCONJ
cblr-14237	1327	29	through	through	ADP
cblr-14237	1327	30	a	a	DET
cblr-14237	1327	31	partnership	partnership	NOUN
cblr-14237	1327	32	or	or	CCONJ
cblr-14237	1327	33	s	s	PROPN
cblr-14237	1327	34	corporation.259	corporation.259	NOUN
cblr-14237	1327	35	the	the	DET
cblr-14237	1327	36	statute	statute	NOUN
cblr-14237	1327	37	expressly	expressly	ADV
cblr-14237	1327	38	precludes	preclude	VERB
cblr-14237	1327	39	a	a	DET
cblr-14237	1327	40	deduction	deduction	NOUN
cblr-14237	1327	41	with	with	ADP
cblr-14237	1327	42	respect	respect	NOUN
cblr-14237	1327	43	to	to	ADP
cblr-14237	1327	44	passive	passive	ADJ
cblr-14237	1327	45	income	income	NOUN
cblr-14237	1327	46	items	item	NOUN
cblr-14237	1327	47	such	such	ADJ
cblr-14237	1327	48	as	as	ADP
cblr-14237	1327	49	capital	capital	NOUN
cblr-14237	1327	50	gains	gain	NOUN
cblr-14237	1327	51	and	and	CCONJ
cblr-14237	1327	52	259	259	NUM
cblr-14237	1327	53	qbi	qbi	NOUN
cblr-14237	1327	54	also	also	ADV
cblr-14237	1327	55	includes	include	VERB
cblr-14237	1327	56	qualified	qualified	ADJ
cblr-14237	1327	57	reit	reit	NOUN
cblr-14237	1327	58	dividends	dividend	NOUN
cblr-14237	1327	59	and	and	CCONJ
cblr-14237	1327	60	qualified	qualified	ADJ
cblr-14237	1327	61	publicly	publicly	ADV
cblr-14237	1327	62	traded	trade	VERB
cblr-14237	1327	63	partnership	partnership	NOUN
cblr-14237	1327	64	(	(	PUNCT
cblr-14237	1327	65	ptp	ptp	PROPN
cblr-14237	1327	66	)	)	PUNCT
cblr-14237	1327	67	income	income	NOUN
cblr-14237	1327	68	.	.	PUNCT
cblr-14237	1328	1	see	see	VERB
cblr-14237	1328	2	i.r.c	i.r.c	NOUN
cblr-14237	1328	3	.	.	PUNCT
cblr-14237	1329	1	§	§	PROPN
cblr-14237	1329	2	199a(b)(1	199a(b)(1	NUM
cblr-14237	1329	3	)	)	PUNCT
cblr-14237	1329	4	.	.	PUNCT
cblr-14237	1330	1	because	because	SCONJ
cblr-14237	1330	2	these	these	DET
cblr-14237	1330	3	items	item	NOUN
cblr-14237	1330	4	are	be	AUX
cblr-14237	1330	5	exempt	exempt	ADJ
cblr-14237	1330	6	from	from	ADP
cblr-14237	1330	7	most	most	ADJ
cblr-14237	1330	8	of	of	ADP
cblr-14237	1330	9	§	§	PROPN
cblr-14237	1330	10	199a	199a	PROPN
cblr-14237	1330	11	’s	’s	PART
cblr-14237	1330	12	limitations	limitation	NOUN
cblr-14237	1330	13	,	,	PUNCT
cblr-14237	1330	14	they	they	PRON
cblr-14237	1330	15	effectively	effectively	ADV
cblr-14237	1330	16	represent	represent	VERB
cblr-14237	1330	17	a	a	DET
cblr-14237	1330	18	distinct	distinct	ADJ
cblr-14237	1330	19	tax	tax	NOUN
cblr-14237	1330	20	benefit	benefit	NOUN
cblr-14237	1330	21	.	.	PUNCT
cblr-14237	1331	1	no	no	INTJ
cblr-14237	1331	2	.	.	NOUN
cblr-14237	1331	3	2	2	NUM
cblr-14237	1331	4	]	]	PUNCT
cblr-14237	1331	5	transforming	transform	VERB
cblr-14237	1331	6	tax	tax	NOUN
cblr-14237	1331	7	expenditures	expenditure	NOUN
cblr-14237	1331	8	701	701	NUM
cblr-14237	1331	9	dividends.260	dividends.260	NOUN
cblr-14237	1331	10	qbi	qbi	X
cblr-14237	1331	11	also	also	ADV
cblr-14237	1331	12	excludes	exclude	VERB
cblr-14237	1331	13	income	income	NOUN
cblr-14237	1331	14	from	from	ADP
cblr-14237	1331	15	personal	personal	ADJ
cblr-14237	1331	16	services	service	NOUN
cblr-14237	1331	17	,	,	PUNCT
cblr-14237	1331	18	namely	namely	ADV
cblr-14237	1331	19	wages	wage	NOUN
cblr-14237	1331	20	from	from	ADP
cblr-14237	1331	21	employment,261	employment,261	PROPN
cblr-14237	1331	22	reasonable	reasonable	ADJ
cblr-14237	1331	23	compensation	compensation	NOUN
cblr-14237	1331	24	paid	pay	VERB
cblr-14237	1331	25	by	by	ADP
cblr-14237	1331	26	an	an	DET
cblr-14237	1331	27	s	s	PROPN
cblr-14237	1331	28	corporation	corporation	NOUN
cblr-14237	1331	29	to	to	ADP
cblr-14237	1331	30	a	a	DET
cblr-14237	1331	31	shareholder,262	shareholder,262	PROPN
cblr-14237	1331	32	guaranteed	guarantee	VERB
cblr-14237	1331	33	payments	payment	NOUN
cblr-14237	1331	34	paid	pay	VERB
cblr-14237	1331	35	by	by	ADP
cblr-14237	1331	36	a	a	DET
cblr-14237	1331	37	partnership	partnership	NOUN
cblr-14237	1331	38	to	to	ADP
cblr-14237	1331	39	a	a	DET
cblr-14237	1331	40	partner	partner	NOUN
cblr-14237	1331	41	in	in	ADP
cblr-14237	1331	42	exchange	exchange	NOUN
cblr-14237	1331	43	for	for	ADP
cblr-14237	1331	44	services,263	services,263	PROPN
cblr-14237	1331	45	and	and	CCONJ
cblr-14237	1331	46	other	other	ADJ
cblr-14237	1331	47	payments	payment	NOUN
cblr-14237	1331	48	by	by	ADP
cblr-14237	1331	49	a	a	DET
cblr-14237	1331	50	partnership	partnership	NOUN
cblr-14237	1331	51	to	to	ADP
cblr-14237	1331	52	a	a	DET
cblr-14237	1331	53	partner	partner	NOUN
cblr-14237	1331	54	,	,	PUNCT
cblr-14237	1331	55	other	other	ADJ
cblr-14237	1331	56	than	than	ADP
cblr-14237	1331	57	in	in	ADP
cblr-14237	1331	58	the	the	DET
cblr-14237	1331	59	partner	partner	NOUN
cblr-14237	1331	60	’s	’s	PART
cblr-14237	1331	61	capacity	capacity	NOUN
cblr-14237	1331	62	as	as	ADP
cblr-14237	1331	63	a	a	DET
cblr-14237	1331	64	partner	partner	NOUN
cblr-14237	1331	65	,	,	PUNCT
cblr-14237	1331	66	in	in	ADP
cblr-14237	1331	67	exchange	exchange	NOUN
cblr-14237	1331	68	for	for	ADP
cblr-14237	1331	69	services.264	services.264	NOUN
cblr-14237	1331	70	taken	take	VERB
cblr-14237	1331	71	together	together	ADV
cblr-14237	1331	72	,	,	PUNCT
cblr-14237	1331	73	these	these	DET
cblr-14237	1331	74	service	service	NOUN
cblr-14237	1331	75	-	-	PUNCT
cblr-14237	1331	76	oriented	orient	VERB
cblr-14237	1331	77	exclusions	exclusion	NOUN
cblr-14237	1331	78	deny	deny	VERB
cblr-14237	1331	79	the	the	DET
cblr-14237	1331	80	§	§	PROPN
cblr-14237	1331	81	199a	199a	NOUN
cblr-14237	1331	82	deduction	deduction	NOUN
cblr-14237	1331	83	for	for	ADP
cblr-14237	1331	84	income	income	NOUN
cblr-14237	1331	85	attributable	attributable	ADJ
cblr-14237	1331	86	to	to	ADP
cblr-14237	1331	87	labor	labor	NOUN
cblr-14237	1331	88	performed	perform	VERB
cblr-14237	1331	89	by	by	ADP
cblr-14237	1331	90	a	a	DET
cblr-14237	1331	91	business	business	NOUN
cblr-14237	1331	92	owner	owner	NOUN
cblr-14237	1331	93	,	,	PUNCT
cblr-14237	1331	94	as	as	SCONJ
cblr-14237	1331	95	contrasted	contrast	VERB
cblr-14237	1331	96	to	to	ADP
cblr-14237	1331	97	capital	capital	NOUN
cblr-14237	1331	98	invested	invest	VERB
cblr-14237	1331	99	by	by	ADP
cblr-14237	1331	100	the	the	DET
cblr-14237	1331	101	business	business	NOUN
cblr-14237	1331	102	owner	owner	NOUN
cblr-14237	1331	103	or	or	CCONJ
cblr-14237	1331	104	labor	labor	NOUN
cblr-14237	1331	105	performed	perform	VERB
cblr-14237	1331	106	by	by	ADP
cblr-14237	1331	107	nonowners	nonowner	NOUN
cblr-14237	1331	108	.	.	PUNCT
cblr-14237	1332	1	if	if	SCONJ
cblr-14237	1332	2	a	a	DET
cblr-14237	1332	3	taxpayer	taxpayer	NOUN
cblr-14237	1332	4	has	have	VERB
cblr-14237	1332	5	qbi	qbi	VERB
cblr-14237	1332	6	from	from	ADP
cblr-14237	1332	7	one	one	NUM
cblr-14237	1332	8	or	or	CCONJ
cblr-14237	1332	9	more	more	ADJ
cblr-14237	1332	10	qtbs	qtbs	NOUN
cblr-14237	1332	11	in	in	ADP
cblr-14237	1332	12	a	a	DET
cblr-14237	1332	13	taxable	taxable	ADJ
cblr-14237	1332	14	year	year	NOUN
cblr-14237	1332	15	,	,	PUNCT
cblr-14237	1332	16	all	all	DET
cblr-14237	1332	17	items	item	NOUN
cblr-14237	1332	18	of	of	ADP
cblr-14237	1332	19	qbi	qbi	NOUN
cblr-14237	1332	20	are	be	AUX
cblr-14237	1332	21	netted.265	netted.265	NOUN
cblr-14237	1332	22	if	if	SCONJ
cblr-14237	1332	23	this	this	DET
cblr-14237	1332	24	net	net	ADJ
cblr-14237	1332	25	amount	amount	NOUN
cblr-14237	1332	26	is	be	AUX
cblr-14237	1332	27	less	less	ADJ
cblr-14237	1332	28	than	than	ADP
cblr-14237	1332	29	zero	zero	NUM
cblr-14237	1332	30	,	,	PUNCT
cblr-14237	1332	31	there	there	PRON
cblr-14237	1332	32	is	be	VERB
cblr-14237	1332	33	no	no	DET
cblr-14237	1332	34	qbi	qbi	NOUN
cblr-14237	1332	35	for	for	ADP
cblr-14237	1332	36	the	the	DET
cblr-14237	1332	37	year	year	NOUN
cblr-14237	1332	38	and	and	CCONJ
cblr-14237	1332	39	no	no	DET
cblr-14237	1332	40	deduction	deduction	NOUN
cblr-14237	1332	41	under	under	ADP
cblr-14237	1332	42	§	§	PROPN
cblr-14237	1332	43	199a	199a	NOUN
cblr-14237	1332	44	.	.	PUNCT
cblr-14237	1333	1	the	the	DET
cblr-14237	1333	2	deficit	deficit	NOUN
cblr-14237	1333	3	is	be	AUX
cblr-14237	1333	4	treated	treat	VERB
cblr-14237	1333	5	as	as	ADP
cblr-14237	1333	6	negative	negative	ADJ
cblr-14237	1333	7	qbi	qbi	NOUN
cblr-14237	1333	8	in	in	ADP
cblr-14237	1333	9	the	the	DET
cblr-14237	1333	10	succeeding	succeed	VERB
cblr-14237	1333	11	taxable	taxable	ADJ
cblr-14237	1333	12	year.266	year.266	NOUN
cblr-14237	1333	13	in	in	ADP
cblr-14237	1333	14	effect	effect	NOUN
cblr-14237	1333	15	,	,	PUNCT
cblr-14237	1333	16	these	these	DET
cblr-14237	1333	17	loss	loss	NOUN
cblr-14237	1333	18	accounting	accounting	NOUN
cblr-14237	1333	19	rules	rule	NOUN
cblr-14237	1333	20	take	take	VERB
cblr-14237	1333	21	a	a	DET
cblr-14237	1333	22	lifetime	lifetime	NOUN
cblr-14237	1333	23	approach	approach	NOUN
cblr-14237	1333	24	to	to	ADP
cblr-14237	1333	25	tax	tax	NOUN
cblr-14237	1333	26	benefits	benefit	NOUN
cblr-14237	1333	27	under	under	ADP
cblr-14237	1333	28	§	§	PROPN
cblr-14237	1333	29	199a	199a	NOUN
cblr-14237	1333	30	,	,	PUNCT
cblr-14237	1333	31	with	with	ADP
cblr-14237	1333	32	the	the	DET
cblr-14237	1333	33	quirk	quirk	NOUN
cblr-14237	1333	34	that	that	PRON
cblr-14237	1333	35	taxpayers	taxpayer	NOUN
cblr-14237	1333	36	’	'	PUNCT
cblr-14237	1333	37	lives	live	VERB
cblr-14237	1333	38	for	for	ADP
cblr-14237	1333	39	this	this	DET
cblr-14237	1333	40	purpose	purpose	NOUN
cblr-14237	1333	41	begin	begin	VERB
cblr-14237	1333	42	with	with	ADP
cblr-14237	1333	43	the	the	DET
cblr-14237	1333	44	tcja	tcja	NOUN
cblr-14237	1333	45	’s	’s	PART
cblr-14237	1333	46	passage	passage	NOUN
cblr-14237	1333	47	.	.	PUNCT
cblr-14237	1334	1	for	for	ADP
cblr-14237	1334	2	a	a	DET
cblr-14237	1334	3	given	give	VERB
cblr-14237	1334	4	claimant	claimant	NOUN
cblr-14237	1334	5	,	,	PUNCT
cblr-14237	1334	6	§	§	PROPN
cblr-14237	1334	7	199a	199a	NOUN
cblr-14237	1334	8	generates	generate	VERB
cblr-14237	1334	9	deductions	deduction	NOUN
cblr-14237	1334	10	only	only	ADV
cblr-14237	1334	11	to	to	ADP
cblr-14237	1334	12	the	the	DET
cblr-14237	1334	13	extent	extent	NOUN
cblr-14237	1334	14	that	that	SCONJ
cblr-14237	1334	15	the	the	DET
cblr-14237	1334	16	taxpayer	taxpayer	NOUN
cblr-14237	1334	17	has	have	AUX
cblr-14237	1334	18	net	net	ADJ
cblr-14237	1334	19	positive	positive	ADJ
cblr-14237	1334	20	qbi	qbi	NOUN
cblr-14237	1334	21	from	from	ADP
cblr-14237	1334	22	all	all	PRON
cblr-14237	1334	23	of	of	ADP
cblr-14237	1334	24	the	the	DET
cblr-14237	1334	25	taxpayer	taxpayer	NOUN
cblr-14237	1334	26	’s	’s	PART
cblr-14237	1334	27	qtbs	qtbs	NOUN
cblr-14237	1334	28	,	,	PUNCT
cblr-14237	1334	29	starting	start	VERB
cblr-14237	1334	30	in	in	ADP
cblr-14237	1334	31	2018	2018	NUM
cblr-14237	1334	32	.	.	PUNCT
cblr-14237	1335	1	this	this	DET
cblr-14237	1335	2	limitation	limitation	NOUN
cblr-14237	1335	3	is	be	AUX
cblr-14237	1335	4	powerful	powerful	ADJ
cblr-14237	1335	5	,	,	PUNCT
cblr-14237	1335	6	compared	compare	VERB
cblr-14237	1335	7	to	to	ADP
cblr-14237	1335	8	a	a	DET
cblr-14237	1335	9	hypothetical	hypothetical	ADJ
cblr-14237	1335	10	alternative	alternative	NOUN
cblr-14237	1335	11	that	that	PRON
cblr-14237	1335	12	tracks	track	VERB
cblr-14237	1335	13	prior	prior	ADJ
cblr-14237	1335	14	-	-	PUNCT
cblr-14237	1335	15	year	year	NOUN
cblr-14237	1335	16	losses	loss	NOUN
cblr-14237	1335	17	on	on	ADP
cblr-14237	1335	18	a	a	DET
cblr-14237	1335	19	business	business	NOUN
cblr-14237	1335	20	-	-	PUNCT
cblr-14237	1335	21	bybusiness	bybusiness	ADJ
cblr-14237	1335	22	basis.267	basis.267	NOUN
cblr-14237	1335	23	current	current	ADJ
cblr-14237	1335	24	law	law	NOUN
cblr-14237	1335	25	can	can	AUX
cblr-14237	1335	26	penalize	penalize	VERB
cblr-14237	1335	27	taxpayers	taxpayer	NOUN
cblr-14237	1335	28	with	with	ADP
cblr-14237	1335	29	a	a	DET
cblr-14237	1335	30	portfolio	portfolio	NOUN
cblr-14237	1335	31	of	of	ADP
cblr-14237	1335	32	qtbs	qtbs	NOUN
cblr-14237	1335	33	,	,	PUNCT
cblr-14237	1335	34	especially	especially	ADV
cblr-14237	1335	35	if	if	SCONJ
cblr-14237	1335	36	that	that	DET
cblr-14237	1335	37	portfolio	portfolio	NOUN
cblr-14237	1335	38	is	be	AUX
cblr-14237	1335	39	designed	design	VERB
cblr-14237	1335	40	to	to	ADP
cblr-14237	1335	41	260	260	NUM
cblr-14237	1335	42	i.r.c	i.r.c	NOUN
cblr-14237	1335	43	.	.	PUNCT
cblr-14237	1336	1	§	§	PROPN
cblr-14237	1336	2	199a(c)(3)(b	199a(c)(3)(b	NUM
cblr-14237	1336	3	)	)	PUNCT
cblr-14237	1336	4	.	.	PUNCT
cblr-14237	1337	1	this	this	DET
cblr-14237	1337	2	paper	paper	NOUN
cblr-14237	1337	3	ignores	ignore	VERB
cblr-14237	1337	4	the	the	DET
cblr-14237	1337	5	preferences	preference	NOUN
cblr-14237	1337	6	for	for	ADP
cblr-14237	1337	7	qualified	qualified	ADJ
cblr-14237	1337	8	reit	reit	NOUN
cblr-14237	1337	9	dividends	dividend	NOUN
cblr-14237	1337	10	and	and	CCONJ
cblr-14237	1337	11	qualified	qualified	ADJ
cblr-14237	1337	12	ptp	ptp	PROPN
cblr-14237	1337	13	income	income	NOUN
cblr-14237	1337	14	,	,	PUNCT
cblr-14237	1337	15	which	which	PRON
cblr-14237	1337	16	are	be	AUX
cblr-14237	1337	17	broader	broad	ADJ
cblr-14237	1337	18	and	and	CCONJ
cblr-14237	1337	19	more	more	ADV
cblr-14237	1337	20	straightforward	straightforward	ADJ
cblr-14237	1337	21	than	than	ADP
cblr-14237	1337	22	the	the	DET
cblr-14237	1337	23	preference	preference	NOUN
cblr-14237	1337	24	for	for	ADP
cblr-14237	1337	25	qbi	qbi	ADJ
cblr-14237	1337	26	.	.	NOUN
cblr-14237	1337	27	261	261	NUM
cblr-14237	1337	28	i.r.c	i.r.c	NOUN
cblr-14237	1337	29	.	.	PUNCT
cblr-14237	1338	1	§	§	PROPN
cblr-14237	1338	2	199a(d)(1)(b	199a(d)(1)(b	PROPN
cblr-14237	1338	3	)	)	PUNCT
cblr-14237	1338	4	(	(	PUNCT
cblr-14237	1338	5	excluding	exclude	VERB
cblr-14237	1338	6	“	"	PUNCT
cblr-14237	1338	7	the	the	DET
cblr-14237	1338	8	trade	trade	NOUN
cblr-14237	1338	9	or	or	CCONJ
cblr-14237	1338	10	business	business	NOUN
cblr-14237	1338	11	of	of	ADP
cblr-14237	1338	12	performing	perform	VERB
cblr-14237	1338	13	services	service	NOUN
cblr-14237	1338	14	as	as	ADP
cblr-14237	1338	15	an	an	DET
cblr-14237	1338	16	employee	employee	NOUN
cblr-14237	1338	17	”	"	PUNCT
cblr-14237	1338	18	from	from	ADP
cblr-14237	1338	19	the	the	DET
cblr-14237	1338	20	definition	definition	NOUN
cblr-14237	1338	21	of	of	ADP
cblr-14237	1338	22	a	a	DET
cblr-14237	1338	23	qtb	qtb	NOUN
cblr-14237	1338	24	)	)	PUNCT
cblr-14237	1338	25	.	.	PUNCT
cblr-14237	1339	1	262	262	NUM
cblr-14237	1339	2	i.r.c	i.r.c	NOUN
cblr-14237	1339	3	.	.	PUNCT
cblr-14237	1340	1	§	§	PROPN
cblr-14237	1340	2	199a(c)(4)(a	199a(c)(4)(a	NUM
cblr-14237	1340	3	)	)	PUNCT
cblr-14237	1340	4	;	;	PUNCT
cblr-14237	1341	1	treas	treas	PROPN
cblr-14237	1341	2	.	.	PUNCT
cblr-14237	1342	1	reg	reg	PROPN
cblr-14237	1342	2	.	.	PUNCT
cblr-14237	1343	1	§	§	PROPN
cblr-14237	1343	2	1.199a-3(2)(ii)(h	1.199a-3(2)(ii)(h	NUM
cblr-14237	1343	3	)	)	PUNCT
cblr-14237	1343	4	.	.	PUNCT
cblr-14237	1344	1	263	263	NUM
cblr-14237	1344	2	i.r.c	i.r.c	NOUN
cblr-14237	1344	3	.	.	PUNCT
cblr-14237	1345	1	§	§	PROPN
cblr-14237	1345	2	199a(c)(4)(b	199a(c)(4)(b	PROPN
cblr-14237	1345	3	)	)	PUNCT
cblr-14237	1345	4	.	.	PUNCT
cblr-14237	1346	1	264	264	NUM
cblr-14237	1346	2	treas	trea	NOUN
cblr-14237	1346	3	.	.	PUNCT
cblr-14237	1347	1	reg	reg	PROPN
cblr-14237	1347	2	.	.	PUNCT
cblr-14237	1348	1	§	§	PROPN
cblr-14237	1348	2	1.199a-3(b)(2)(ii)(j	1.199a-3(b)(2)(ii)(j	NUM
cblr-14237	1348	3	)	)	PUNCT
cblr-14237	1348	4	.	.	PUNCT
cblr-14237	1349	1	265	265	NUM
cblr-14237	1349	2	income	income	NOUN
cblr-14237	1349	3	from	from	ADP
cblr-14237	1349	4	a	a	DET
cblr-14237	1349	5	qbi	qbi	NOUN
cblr-14237	1349	6	may	may	AUX
cblr-14237	1349	7	be	be	AUX
cblr-14237	1349	8	reduced	reduce	VERB
cblr-14237	1349	9	for	for	ADP
cblr-14237	1349	10	higher	high	ADJ
cblr-14237	1349	11	-	-	PUNCT
cblr-14237	1349	12	income	income	NOUN
cblr-14237	1349	13	taxpayers	taxpayer	NOUN
cblr-14237	1349	14	.	.	PUNCT
cblr-14237	1350	1	see	see	VERB
cblr-14237	1350	2	infra	infra	NOUN
cblr-14237	1350	3	notes	note	VERB
cblr-14237	1350	4	274–281	274–281	NUM
cblr-14237	1350	5	and	and	CCONJ
cblr-14237	1350	6	accompanying	accompany	VERB
cblr-14237	1350	7	text	text	NOUN
cblr-14237	1350	8	.	.	PUNCT
cblr-14237	1351	1	266	266	NUM
cblr-14237	1351	2	i.r.c	i.r.c	NOUN
cblr-14237	1351	3	.	.	PUNCT
cblr-14237	1352	1	§	§	PROPN
cblr-14237	1352	2	199a(c)(2	199a(c)(2	PROPN
cblr-14237	1352	3	)	)	PUNCT
cblr-14237	1352	4	;	;	PUNCT
cblr-14237	1353	1	treas	treas	PROPN
cblr-14237	1353	2	.	.	PUNCT
cblr-14237	1354	1	reg	reg	PROPN
cblr-14237	1354	2	.	.	PUNCT
cblr-14237	1355	1	§	§	PROPN
cblr-14237	1355	2	1.199a-1(c)(2)(i	1.199a-1(c)(2)(i	NUM
cblr-14237	1355	3	)	)	PUNCT
cblr-14237	1355	4	.	.	PUNCT
cblr-14237	1356	1	267	267	NUM
cblr-14237	1356	2	see	see	NOUN
cblr-14237	1356	3	am	be	AUX
cblr-14237	1356	4	.	.	PUNCT
cblr-14237	1357	1	bar	bar	PROPN
cblr-14237	1357	2	assn	assn	PROPN
cblr-14237	1357	3	.	.	PUNCT
cblr-14237	1358	1	sec	sec	PROPN
cblr-14237	1358	2	.	.	PROPN
cblr-14237	1358	3	tax’n	tax’n	NUM
cblr-14237	1358	4	,	,	PUNCT
cblr-14237	1358	5	comments	comment	NOUN
cblr-14237	1358	6	concerning	concern	VERB
cblr-14237	1358	7	the	the	DET
cblr-14237	1358	8	treatment	treatment	NOUN
cblr-14237	1358	9	of	of	ADP
cblr-14237	1358	10	losses	loss	NOUN
cblr-14237	1358	11	and	and	CCONJ
cblr-14237	1358	12	certain	certain	ADJ
cblr-14237	1358	13	other	other	ADJ
cblr-14237	1358	14	issues	issue	NOUN
cblr-14237	1358	15	regarding	regard	VERB
cblr-14237	1358	16	the	the	DET
cblr-14237	1358	17	section	section	NOUN
cblr-14237	1358	18	199a	199a	NOUN
cblr-14237	1358	19	deduction	deduction	NOUN
cblr-14237	1358	20	,	,	PUNCT
cblr-14237	1358	21	72	72	NUM
cblr-14237	1358	22	tax	tax	NOUN
cblr-14237	1358	23	law	law	NOUN
cblr-14237	1358	24	.	.	PUNCT
cblr-14237	1359	1	401	401	NUM
cblr-14237	1359	2	,	,	PUNCT
cblr-14237	1359	3	405	405	NUM
cblr-14237	1359	4	(	(	PUNCT
cblr-14237	1359	5	2019	2019	NUM
cblr-14237	1359	6	)	)	PUNCT
cblr-14237	1359	7	(	(	PUNCT
cblr-14237	1359	8	requesting	request	VERB
cblr-14237	1359	9	guidance	guidance	NOUN
cblr-14237	1359	10	with	with	ADP
cblr-14237	1359	11	respect	respect	NOUN
cblr-14237	1359	12	to	to	ADP
cblr-14237	1359	13	various	various	ADJ
cblr-14237	1359	14	issues	issue	NOUN
cblr-14237	1359	15	involving	involve	VERB
cblr-14237	1359	16	losses	loss	NOUN
cblr-14237	1359	17	under	under	ADP
cblr-14237	1359	18	§	§	PROPN
cblr-14237	1359	19	199a	199a	NOUN
cblr-14237	1359	20	)	)	PUNCT
cblr-14237	1359	21	.	.	PUNCT
cblr-14237	1360	1	702	702	NUM
cblr-14237	1360	2	columbia	columbia	PROPN
cblr-14237	1360	3	business	business	NOUN
cblr-14237	1360	4	law	law	NOUN
cblr-14237	1360	5	review	review	NOUN
cblr-14237	1360	6	[	[	X
cblr-14237	1360	7	vol	vol	NOUN
cblr-14237	1360	8	.	.	NOUN
cblr-14237	1360	9	2024	2024	NUM
cblr-14237	1360	10	match	match	NOUN
cblr-14237	1360	11	income	income	NOUN
cblr-14237	1360	12	and	and	CCONJ
cblr-14237	1360	13	loss	loss	NOUN
cblr-14237	1360	14	from	from	ADP
cblr-14237	1360	15	various	various	ADJ
cblr-14237	1360	16	businesses	business	NOUN
cblr-14237	1360	17	on	on	ADP
cblr-14237	1360	18	an	an	DET
cblr-14237	1360	19	annual	annual	ADJ
cblr-14237	1360	20	basis	basis	NOUN
cblr-14237	1360	21	to	to	PART
cblr-14237	1360	22	avoid	avoid	VERB
cblr-14237	1360	23	current	current	ADJ
cblr-14237	1360	24	tax	tax	NOUN
cblr-14237	1360	25	or	or	CCONJ
cblr-14237	1360	26	the	the	DET
cblr-14237	1360	27	application	application	NOUN
cblr-14237	1360	28	of	of	ADP
cblr-14237	1360	29	the	the	DET
cblr-14237	1360	30	passive	passive	ADJ
cblr-14237	1360	31	activity	activity	NOUN
cblr-14237	1360	32	loss	loss	NOUN
cblr-14237	1360	33	rules.268	rules.268	NOUN
cblr-14237	1360	34	this	this	DET
cblr-14237	1360	35	category	category	NOUN
cblr-14237	1360	36	of	of	ADP
cblr-14237	1360	37	claimants	claimant	NOUN
cblr-14237	1360	38	generally	generally	ADV
cblr-14237	1360	39	is	be	AUX
cblr-14237	1360	40	higher	high	ADJ
cblr-14237	1360	41	-	-	PUNCT
cblr-14237	1360	42	income	income	NOUN
cblr-14237	1360	43	.	.	PUNCT
cblr-14237	1361	1	if	if	SCONJ
cblr-14237	1361	2	a	a	DET
cblr-14237	1361	3	taxpayer	taxpayer	NOUN
cblr-14237	1361	4	’s	’s	PART
cblr-14237	1361	5	net	net	ADJ
cblr-14237	1361	6	qbi	qbi	NOUN
cblr-14237	1361	7	amount	amount	NOUN
cblr-14237	1361	8	is	be	AUX
cblr-14237	1361	9	positive	positive	ADJ
cblr-14237	1361	10	,	,	PUNCT
cblr-14237	1361	11	a	a	DET
cblr-14237	1361	12	further	further	ADJ
cblr-14237	1361	13	global	global	ADJ
cblr-14237	1361	14	restriction	restriction	NOUN
cblr-14237	1361	15	applies	apply	VERB
cblr-14237	1361	16	to	to	PART
cblr-14237	1361	17	preclude	preclude	VERB
cblr-14237	1361	18	certain	certain	ADJ
cblr-14237	1361	19	double	double	ADJ
cblr-14237	1361	20	tax	tax	NOUN
cblr-14237	1361	21	benefits	benefit	NOUN
cblr-14237	1361	22	.	.	PUNCT
cblr-14237	1362	1	mechanically	mechanically	ADV
cblr-14237	1362	2	,	,	PUNCT
cblr-14237	1362	3	20	20	NUM
cblr-14237	1362	4	%	%	NOUN
cblr-14237	1362	5	of	of	ADP
cblr-14237	1362	6	the	the	DET
cblr-14237	1362	7	taxpayer	taxpayer	NOUN
cblr-14237	1362	8	’s	’s	PART
cblr-14237	1362	9	net	net	ADJ
cblr-14237	1362	10	qbi	qbi	NOUN
cblr-14237	1362	11	amount	amount	NOUN
cblr-14237	1362	12	is	be	AUX
cblr-14237	1362	13	compared	compare	VERB
cblr-14237	1362	14	to	to	ADP
cblr-14237	1362	15	20	20	NUM
cblr-14237	1362	16	%	%	NOUN
cblr-14237	1362	17	of	of	ADP
cblr-14237	1362	18	the	the	DET
cblr-14237	1362	19	taxpayer	taxpayer	NOUN
cblr-14237	1362	20	’s	’s	PART
cblr-14237	1362	21	taxable	taxable	ADJ
cblr-14237	1362	22	income	income	NOUN
cblr-14237	1362	23	,	,	PUNCT
cblr-14237	1362	24	after	after	ADP
cblr-14237	1362	25	reduction	reduction	NOUN
cblr-14237	1362	26	for	for	ADP
cblr-14237	1362	27	any	any	DET
cblr-14237	1362	28	net	net	ADJ
cblr-14237	1362	29	capital	capital	NOUN
cblr-14237	1362	30	gain.269	gain.269	PROPN
cblr-14237	1362	31	the	the	DET
cblr-14237	1362	32	lesser	less	ADJ
cblr-14237	1362	33	of	of	ADP
cblr-14237	1362	34	these	these	DET
cblr-14237	1362	35	two	two	NUM
cblr-14237	1362	36	amounts	amount	NOUN
cblr-14237	1362	37	is	be	AUX
cblr-14237	1362	38	the	the	DET
cblr-14237	1362	39	taxpayer	taxpayer	NOUN
cblr-14237	1362	40	’s	’s	PART
cblr-14237	1362	41	deduction	deduction	NOUN
cblr-14237	1362	42	under	under	ADP
cblr-14237	1362	43	§	§	PROPN
cblr-14237	1362	44	199a.270	199a.270	NUM
cblr-14237	1362	45	for	for	ADP
cblr-14237	1362	46	example	example	NOUN
cblr-14237	1362	47	,	,	PUNCT
cblr-14237	1362	48	consider	consider	VERB
cblr-14237	1362	49	a	a	DET
cblr-14237	1362	50	taxpayer	taxpayer	NOUN
cblr-14237	1362	51	with	with	ADP
cblr-14237	1362	52	$	$	SYM
cblr-14237	1362	53	70,000	70,000	NUM
cblr-14237	1362	54	of	of	ADP
cblr-14237	1362	55	net	net	ADJ
cblr-14237	1362	56	qbi	qbi	PROPN
cblr-14237	1362	57	,	,	PUNCT
cblr-14237	1362	58	$	$	SYM
cblr-14237	1362	59	30,000	30,000	NUM
cblr-14237	1362	60	of	of	ADP
cblr-14237	1362	61	net	net	ADJ
cblr-14237	1362	62	capital	capital	NOUN
cblr-14237	1362	63	gain	gain	NOUN
cblr-14237	1362	64	,	,	PUNCT
cblr-14237	1362	65	and	and	CCONJ
cblr-14237	1362	66	$	$	SYM
cblr-14237	1362	67	20,000	20,000	NUM
cblr-14237	1362	68	of	of	ADP
cblr-14237	1362	69	itemized	itemize	VERB
cblr-14237	1362	70	deductions	deduction	NOUN
cblr-14237	1362	71	.	.	PUNCT
cblr-14237	1363	1	the	the	DET
cblr-14237	1363	2	taxpayer	taxpayer	NOUN
cblr-14237	1363	3	’s	’s	PART
cblr-14237	1363	4	taxable	taxable	ADJ
cblr-14237	1363	5	income	income	NOUN
cblr-14237	1363	6	is	be	AUX
cblr-14237	1363	7	$	$	SYM
cblr-14237	1363	8	80,000.271	80,000.271	NOUN
cblr-14237	1363	9	under	under	ADP
cblr-14237	1363	10	§	§	PROPN
cblr-14237	1363	11	199a	199a	NOUN
cblr-14237	1363	12	,	,	PUNCT
cblr-14237	1363	13	the	the	DET
cblr-14237	1363	14	taxpayer	taxpayer	NOUN
cblr-14237	1363	15	can	can	AUX
cblr-14237	1363	16	claim	claim	VERB
cblr-14237	1363	17	a	a	DET
cblr-14237	1363	18	deduction	deduction	NOUN
cblr-14237	1363	19	equal	equal	ADJ
cblr-14237	1363	20	to	to	ADP
cblr-14237	1363	21	the	the	DET
cblr-14237	1363	22	lesser	less	ADJ
cblr-14237	1363	23	of	of	ADP
cblr-14237	1363	24	$	$	SYM
cblr-14237	1363	25	14,000	14,000	NUM
cblr-14237	1363	26	(	(	PUNCT
cblr-14237	1363	27	20	20	NUM
cblr-14237	1363	28	%	%	NOUN
cblr-14237	1363	29	of	of	ADP
cblr-14237	1363	30	$	$	SYM
cblr-14237	1363	31	70,000	70,000	NUM
cblr-14237	1363	32	of	of	ADP
cblr-14237	1363	33	qbi	qbi	NOUN
cblr-14237	1363	34	)	)	PUNCT
cblr-14237	1363	35	or	or	CCONJ
cblr-14237	1363	36	$	$	SYM
cblr-14237	1363	37	10,000	10,000	NUM
cblr-14237	1363	38	(	(	PUNCT
cblr-14237	1363	39	20	20	NUM
cblr-14237	1363	40	%	%	NOUN
cblr-14237	1363	41	of	of	ADP
cblr-14237	1363	42	$	$	SYM
cblr-14237	1363	43	50,000	50,000	NUM
cblr-14237	1363	44	,	,	PUNCT
cblr-14237	1363	45	the	the	DET
cblr-14237	1363	46	difference	difference	NOUN
cblr-14237	1363	47	between	between	ADP
cblr-14237	1363	48	$	$	SYM
cblr-14237	1363	49	80,000	80,000	NUM
cblr-14237	1363	50	of	of	ADP
cblr-14237	1363	51	taxable	taxable	ADJ
cblr-14237	1363	52	income	income	NOUN
cblr-14237	1363	53	and	and	CCONJ
cblr-14237	1363	54	$	$	SYM
cblr-14237	1363	55	30,000	30,000	NUM
cblr-14237	1363	56	of	of	ADP
cblr-14237	1363	57	net	net	ADJ
cblr-14237	1363	58	capital	capital	NOUN
cblr-14237	1363	59	gain	gain	NOUN
cblr-14237	1363	60	)	)	PUNCT
cblr-14237	1363	61	.	.	PUNCT
cblr-14237	1364	1	in	in	ADP
cblr-14237	1364	2	effect	effect	NOUN
cblr-14237	1364	3	,	,	PUNCT
cblr-14237	1364	4	the	the	DET
cblr-14237	1364	5	statute	statute	NOUN
cblr-14237	1364	6	disallows	disallow	VERB
cblr-14237	1364	7	the	the	DET
cblr-14237	1364	8	taxpayer	taxpayer	NOUN
cblr-14237	1364	9	’s	’s	PART
cblr-14237	1364	10	basic	basic	ADJ
cblr-14237	1364	11	§	§	PROPN
cblr-14237	1364	12	199a	199a	NOUN
cblr-14237	1364	13	deduction	deduction	NOUN
cblr-14237	1364	14	to	to	ADP
cblr-14237	1364	15	the	the	DET
cblr-14237	1364	16	extent	extent	NOUN
cblr-14237	1364	17	of	of	ADP
cblr-14237	1364	18	the	the	DET
cblr-14237	1364	19	taxpayer	taxpayer	NOUN
cblr-14237	1364	20	’s	’s	PART
cblr-14237	1364	21	itemized	itemize	VERB
cblr-14237	1364	22	deductions	deduction	NOUN
cblr-14237	1364	23	and	and	CCONJ
cblr-14237	1364	24	net	net	ADJ
cblr-14237	1364	25	capital	capital	NOUN
cblr-14237	1364	26	gain.272	gain.272	NOUN
cblr-14237	1364	27	these	these	DET
cblr-14237	1364	28	rules	rule	NOUN
cblr-14237	1364	29	preclude	preclude	VERB
cblr-14237	1364	30	taxpayers	taxpayer	NOUN
cblr-14237	1364	31	from	from	ADP
cblr-14237	1364	32	benefiting	benefit	VERB
cblr-14237	1364	33	from	from	ADP
cblr-14237	1364	34	§	§	PROPN
cblr-14237	1364	35	199a	199a	NOUN
cblr-14237	1364	36	and	and	CCONJ
cblr-14237	1364	37	preferential	preferential	ADJ
cblr-14237	1364	38	capital	capital	NOUN
cblr-14237	1364	39	gains	gain	NOUN
cblr-14237	1364	40	rates	rate	NOUN
cblr-14237	1364	41	,	,	PUNCT
cblr-14237	1364	42	the	the	DET
cblr-14237	1364	43	standard	standard	ADJ
cblr-14237	1364	44	deduction	deduction	NOUN
cblr-14237	1364	45	,	,	PUNCT
cblr-14237	1364	46	or	or	CCONJ
cblr-14237	1364	47	itemized	itemize	VERB
cblr-14237	1364	48	deductions	deduction	NOUN
cblr-14237	1364	49	with	with	ADP
cblr-14237	1364	50	respect	respect	NOUN
cblr-14237	1364	51	to	to	ADP
cblr-14237	1364	52	the	the	DET
cblr-14237	1364	53	same	same	ADJ
cblr-14237	1364	54	dollar	dollar	NOUN
cblr-14237	1364	55	of	of	ADP
cblr-14237	1364	56	taxable	taxable	ADJ
cblr-14237	1364	57	income.273	income.273	NOUN
cblr-14237	1364	58	two	two	NUM
cblr-14237	1364	59	further	further	ADJ
cblr-14237	1364	60	restrictions	restriction	NOUN
cblr-14237	1364	61	apply	apply	VERB
cblr-14237	1364	62	to	to	ADP
cblr-14237	1364	63	taxpayers	taxpayer	NOUN
cblr-14237	1364	64	with	with	ADP
cblr-14237	1364	65	taxable	taxable	ADJ
cblr-14237	1364	66	income	income	NOUN
cblr-14237	1364	67	over	over	ADP
cblr-14237	1364	68	a	a	DET
cblr-14237	1364	69	threshold	threshold	NOUN
cblr-14237	1364	70	amount	amount	NOUN
cblr-14237	1364	71	,	,	PUNCT
cblr-14237	1364	72	which	which	PRON
cblr-14237	1364	73	in	in	ADP
cblr-14237	1364	74	2024	2024	NUM
cblr-14237	1364	75	was	be	AUX
cblr-14237	1364	76	$	$	SYM
cblr-14237	1364	77	191,950	191,950	NUM
cblr-14237	1364	78	for	for	ADP
cblr-14237	1364	79	individual	individual	ADJ
cblr-14237	1364	80	filers	filer	NOUN
cblr-14237	1364	81	and	and	CCONJ
cblr-14237	1364	82	$	$	SYM
cblr-14237	1364	83	383,900	383,900	NUM
cblr-14237	1364	84	for	for	ADP
cblr-14237	1364	85	joint	joint	ADJ
cblr-14237	1364	86	filers.274	filers.274	NOUN
cblr-14237	1364	87	these	these	DET
cblr-14237	1364	88	restrictions	restriction	NOUN
cblr-14237	1364	89	phase	phase	NOUN
cblr-14237	1364	90	in	in	ADP
cblr-14237	1364	91	ratably	ratably	ADV
cblr-14237	1364	92	over	over	ADP
cblr-14237	1364	93	the	the	DET
cblr-14237	1364	94	next	next	ADJ
cblr-14237	1364	95	$	$	SYM
cblr-14237	1364	96	50,000	50,000	NUM
cblr-14237	1364	97	or	or	CCONJ
cblr-14237	1364	98	268	268	NUM
cblr-14237	1364	99	aggregation	aggregation	NOUN
cblr-14237	1364	100	rules	rule	NOUN
cblr-14237	1364	101	may	may	AUX
cblr-14237	1364	102	mitigate	mitigate	VERB
cblr-14237	1364	103	some	some	PRON
cblr-14237	1364	104	of	of	ADP
cblr-14237	1364	105	this	this	DET
cblr-14237	1364	106	disadvantage	disadvantage	NOUN
cblr-14237	1364	107	.	.	PUNCT
cblr-14237	1365	1	see	see	VERB
cblr-14237	1365	2	treas	treas	PROPN
cblr-14237	1365	3	.	.	PUNCT
cblr-14237	1366	1	reg	reg	PROPN
cblr-14237	1366	2	.	.	PUNCT
cblr-14237	1367	1	§	§	PROPN
cblr-14237	1367	2	1.199a-4(a	1.199a-4(a	PROPN
cblr-14237	1367	3	)	)	PUNCT
cblr-14237	1368	1	(	(	PUNCT
cblr-14237	1368	2	treating	treat	VERB
cblr-14237	1368	3	each	each	DET
cblr-14237	1368	4	trade	trade	NOUN
cblr-14237	1368	5	or	or	CCONJ
cblr-14237	1368	6	business	business	NOUN
cblr-14237	1368	7	—	—	PUNCT
cblr-14237	1368	8	a	a	DET
cblr-14237	1368	9	concept	concept	NOUN
cblr-14237	1368	10	of	of	ADP
cblr-14237	1368	11	uncertain	uncertain	ADJ
cblr-14237	1368	12	scope	scope	NOUN
cblr-14237	1368	13	—	—	PUNCT
cblr-14237	1368	14	as	as	ADV
cblr-14237	1368	15	separate	separate	ADJ
cblr-14237	1368	16	unless	unless	SCONJ
cblr-14237	1368	17	permitted	permit	VERB
cblr-14237	1368	18	to	to	PART
cblr-14237	1368	19	be	be	AUX
cblr-14237	1368	20	aggregated	aggregate	VERB
cblr-14237	1368	21	under	under	ADP
cblr-14237	1368	22	specific	specific	ADJ
cblr-14237	1368	23	rules	rule	NOUN
cblr-14237	1368	24	)	)	PUNCT
cblr-14237	1368	25	.	.	PUNCT
cblr-14237	1369	1	269	269	NUM
cblr-14237	1369	2	net	net	ADJ
cblr-14237	1369	3	capital	capital	NOUN
cblr-14237	1369	4	gain	gain	NOUN
cblr-14237	1369	5	is	be	AUX
cblr-14237	1369	6	taxable	taxable	ADJ
cblr-14237	1369	7	at	at	ADP
cblr-14237	1369	8	preferential	preferential	ADJ
cblr-14237	1369	9	rates	rate	NOUN
cblr-14237	1369	10	.	.	PUNCT
cblr-14237	1370	1	see	see	VERB
cblr-14237	1370	2	i.r.c	i.r.c	NOUN
cblr-14237	1370	3	.	.	PUNCT
cblr-14237	1371	1	§	§	PROPN
cblr-14237	1371	2	1(h	1(h	NUM
cblr-14237	1371	3	)	)	PUNCT
cblr-14237	1371	4	.	.	PUNCT
cblr-14237	1372	1	270	270	NUM
cblr-14237	1372	2	see	see	VERB
cblr-14237	1372	3	i.r.c	i.r.c	NOUN
cblr-14237	1372	4	.	.	PUNCT
cblr-14237	1373	1	§	§	PROPN
cblr-14237	1373	2	199a(a	199a(a	NUM
cblr-14237	1373	3	)	)	PUNCT
cblr-14237	1373	4	.	.	PUNCT
cblr-14237	1374	1	271	271	NUM
cblr-14237	1374	2	that	that	PRON
cblr-14237	1374	3	is	be	AUX
cblr-14237	1374	4	,	,	PUNCT
cblr-14237	1374	5	$	$	SYM
cblr-14237	1374	6	80,000	80,000	NUM
cblr-14237	1374	7	of	of	ADP
cblr-14237	1374	8	qbi	qbi	ADJ
cblr-14237	1374	9	,	,	PUNCT
cblr-14237	1374	10	plus	plus	CCONJ
cblr-14237	1374	11	$	$	SYM
cblr-14237	1374	12	30,000	30,000	NUM
cblr-14237	1374	13	of	of	ADP
cblr-14237	1374	14	net	net	ADJ
cblr-14237	1374	15	capital	capital	NOUN
cblr-14237	1374	16	gain	gain	NOUN
cblr-14237	1374	17	,	,	PUNCT
cblr-14237	1374	18	minus	minus	CCONJ
cblr-14237	1374	19	$	$	SYM
cblr-14237	1374	20	20,000	20,000	NUM
cblr-14237	1374	21	of	of	ADP
cblr-14237	1374	22	itemized	itemize	VERB
cblr-14237	1374	23	deductions	deduction	NOUN
cblr-14237	1374	24	.	.	PUNCT
cblr-14237	1375	1	see	see	VERB
cblr-14237	1375	2	i.r.c	i.r.c	NOUN
cblr-14237	1375	3	.	.	PUNCT
cblr-14237	1376	1	§	§	PROPN
cblr-14237	1376	2	63	63	NUM
cblr-14237	1376	3	.	.	PUNCT
cblr-14237	1376	4	272	272	NUM
cblr-14237	1376	5	the	the	DET
cblr-14237	1376	6	$	$	SYM
cblr-14237	1376	7	4,000	4,000	NUM
cblr-14237	1376	8	reduction	reduction	NOUN
cblr-14237	1376	9	equals	equal	VERB
cblr-14237	1376	10	20	20	NUM
cblr-14237	1376	11	%	%	NOUN
cblr-14237	1376	12	of	of	ADP
cblr-14237	1376	13	$	$	SYM
cblr-14237	1376	14	20,000	20,000	NUM
cblr-14237	1376	15	.	.	PUNCT
cblr-14237	1377	1	273	273	NUM
cblr-14237	1377	2	the	the	DET
cblr-14237	1377	3	implicit	implicit	ADJ
cblr-14237	1377	4	ordering	ordering	NOUN
cblr-14237	1377	5	rule	rule	NOUN
cblr-14237	1377	6	is	be	AUX
cblr-14237	1377	7	that	that	SCONJ
cblr-14237	1377	8	the	the	DET
cblr-14237	1377	9	standard	standard	ADJ
cblr-14237	1377	10	or	or	CCONJ
cblr-14237	1377	11	itemized	itemize	VERB
cblr-14237	1377	12	deductions	deduction	NOUN
cblr-14237	1377	13	offset	offset	VERB
cblr-14237	1377	14	non	non	ADJ
cblr-14237	1377	15	-	-	ADJ
cblr-14237	1377	16	qbi	qbi	ADJ
cblr-14237	1377	17	ordinary	ordinary	ADJ
cblr-14237	1377	18	income	income	NOUN
cblr-14237	1377	19	first	first	ADV
cblr-14237	1377	20	,	,	PUNCT
cblr-14237	1377	21	then	then	ADV
cblr-14237	1377	22	qbi	qbi	ADJ
cblr-14237	1377	23	,	,	PUNCT
cblr-14237	1377	24	then	then	ADV
cblr-14237	1377	25	net	net	ADJ
cblr-14237	1377	26	capital	capital	NOUN
cblr-14237	1377	27	gain	gain	NOUN
cblr-14237	1377	28	.	.	PUNCT
cblr-14237	1378	1	274	274	NUM
cblr-14237	1378	2	rev	rev	X
cblr-14237	1378	3	.	.	PROPN
cblr-14237	1378	4	proc	proc	PROPN
cblr-14237	1378	5	.	.	PUNCT
cblr-14237	1379	1	2023	2023	NUM
cblr-14237	1379	2	-	-	SYM
cblr-14237	1379	3	34	34	NUM
cblr-14237	1379	4	,	,	PUNCT
cblr-14237	1379	5	§	§	PROPN
cblr-14237	1379	6	3.27	3.27	NUM
cblr-14237	1379	7	,	,	PUNCT
cblr-14237	1379	8	2023	2023	NUM
cblr-14237	1379	9	-	-	SYM
cblr-14237	1379	10	48	48	NUM
cblr-14237	1379	11	i.r.b	i.r.b	NOUN
cblr-14237	1379	12	.	.	PUNCT
cblr-14237	1380	1	1287	1287	NUM
cblr-14237	1380	2	,	,	PUNCT
cblr-14237	1380	3	1293	1293	NUM
cblr-14237	1380	4	.	.	PUNCT
cblr-14237	1381	1	no	no	INTJ
cblr-14237	1381	2	.	.	NOUN
cblr-14237	1381	3	2	2	NUM
cblr-14237	1381	4	]	]	PUNCT
cblr-14237	1381	5	transforming	transform	VERB
cblr-14237	1381	6	tax	tax	NOUN
cblr-14237	1381	7	expenditures	expenditure	NOUN
cblr-14237	1381	8	703	703	NUM
cblr-14237	1381	9	$	$	SYM
cblr-14237	1381	10	100,000	100,000	NUM
cblr-14237	1381	11	of	of	ADP
cblr-14237	1381	12	income	income	NOUN
cblr-14237	1381	13	for	for	ADP
cblr-14237	1381	14	individuals	individual	NOUN
cblr-14237	1381	15	and	and	CCONJ
cblr-14237	1381	16	joint	joint	ADJ
cblr-14237	1381	17	filers	filer	NOUN
cblr-14237	1381	18	,	,	PUNCT
cblr-14237	1381	19	respectively	respectively	ADV
cblr-14237	1381	20	.	.	PUNCT
cblr-14237	1382	1	the	the	DET
cblr-14237	1382	2	first	first	ADJ
cblr-14237	1382	3	restriction	restriction	NOUN
cblr-14237	1382	4	excludes	exclude	VERB
cblr-14237	1382	5	certain	certain	ADJ
cblr-14237	1382	6	serviceoriented	serviceoriented	ADJ
cblr-14237	1382	7	activities	activity	NOUN
cblr-14237	1382	8	—	—	PUNCT
cblr-14237	1382	9	specified	specify	VERB
cblr-14237	1382	10	service	service	NOUN
cblr-14237	1382	11	trades	trade	NOUN
cblr-14237	1382	12	or	or	CCONJ
cblr-14237	1382	13	businesses	business	NOUN
cblr-14237	1382	14	(	(	PUNCT
cblr-14237	1382	15	sstbs)—from	sstbs)—from	ADP
cblr-14237	1382	16	the	the	DET
cblr-14237	1382	17	definition	definition	NOUN
cblr-14237	1382	18	of	of	ADP
cblr-14237	1382	19	a	a	DET
cblr-14237	1382	20	qtb	qtb	NOUN
cblr-14237	1382	21	,	,	PUNCT
cblr-14237	1382	22	which	which	PRON
cblr-14237	1382	23	means	mean	VERB
cblr-14237	1382	24	that	that	SCONJ
cblr-14237	1382	25	these	these	DET
cblr-14237	1382	26	sstbs	sstbs	NOUN
cblr-14237	1382	27	do	do	AUX
cblr-14237	1382	28	not	not	PART
cblr-14237	1382	29	generate	generate	VERB
cblr-14237	1382	30	a	a	DET
cblr-14237	1382	31	§	§	PROPN
cblr-14237	1382	32	199a	199a	NOUN
cblr-14237	1382	33	tax	tax	NOUN
cblr-14237	1382	34	benefit	benefit	NOUN
cblr-14237	1382	35	for	for	ADP
cblr-14237	1382	36	taxpayers	taxpayer	NOUN
cblr-14237	1382	37	with	with	ADP
cblr-14237	1382	38	incomes	income	NOUN
cblr-14237	1382	39	over	over	ADP
cblr-14237	1382	40	the	the	DET
cblr-14237	1382	41	threshold	threshold	NOUN
cblr-14237	1382	42	amount	amount	NOUN
cblr-14237	1382	43	.	.	PUNCT
cblr-14237	1383	1	the	the	DET
cblr-14237	1383	2	statutory	statutory	ADJ
cblr-14237	1383	3	list	list	NOUN
cblr-14237	1383	4	of	of	ADP
cblr-14237	1383	5	sstbs	sstbs	PROPN
cblr-14237	1383	6	is	be	AUX
cblr-14237	1383	7	cribbed	crib	VERB
cblr-14237	1383	8	from	from	ADP
cblr-14237	1383	9	other	other	ADJ
cblr-14237	1383	10	parts	part	NOUN
cblr-14237	1383	11	of	of	ADP
cblr-14237	1383	12	the	the	DET
cblr-14237	1383	13	code	code	NOUN
cblr-14237	1383	14	and	and	CCONJ
cblr-14237	1383	15	somewhat	somewhat	ADV
cblr-14237	1383	16	idiosyncratic	idiosyncratic	ADJ
cblr-14237	1383	17	in	in	ADP
cblr-14237	1383	18	its	its	PRON
cblr-14237	1383	19	coverage.275	coverage.275	PROPN
cblr-14237	1383	20	for	for	ADP
cblr-14237	1383	21	example	example	NOUN
cblr-14237	1383	22	,	,	PUNCT
cblr-14237	1383	23	the	the	DET
cblr-14237	1383	24	provision	provision	NOUN
cblr-14237	1383	25	of	of	ADP
cblr-14237	1383	26	services	service	NOUN
cblr-14237	1383	27	in	in	ADP
cblr-14237	1383	28	the	the	DET
cblr-14237	1383	29	fields	field	NOUN
cblr-14237	1383	30	of	of	ADP
cblr-14237	1383	31	health	health	NOUN
cblr-14237	1383	32	,	,	PUNCT
cblr-14237	1383	33	law	law	NOUN
cblr-14237	1383	34	,	,	PUNCT
cblr-14237	1383	35	accounting	accounting	NOUN
cblr-14237	1383	36	,	,	PUNCT
cblr-14237	1383	37	performing	perform	VERB
cblr-14237	1383	38	arts	art	NOUN
cblr-14237	1383	39	,	,	PUNCT
cblr-14237	1383	40	consulting	consulting	NOUN
cblr-14237	1383	41	,	,	PUNCT
cblr-14237	1383	42	and	and	CCONJ
cblr-14237	1383	43	athletics	athletic	NOUN
cblr-14237	1383	44	are	be	AUX
cblr-14237	1383	45	sstbs	sstbs	ADJ
cblr-14237	1383	46	,	,	PUNCT
cblr-14237	1383	47	while	while	SCONJ
cblr-14237	1383	48	the	the	DET
cblr-14237	1383	49	provision	provision	NOUN
cblr-14237	1383	50	of	of	ADP
cblr-14237	1383	51	engineering	engineering	NOUN
cblr-14237	1383	52	and	and	CCONJ
cblr-14237	1383	53	architectural	architectural	ADJ
cblr-14237	1383	54	services	service	NOUN
cblr-14237	1383	55	are	be	AUX
cblr-14237	1383	56	not	not	PART
cblr-14237	1383	57	sstbs.276	sstbs.276	ADP
cblr-14237	1383	58	one	one	NUM
cblr-14237	1383	59	possible	possible	ADJ
cblr-14237	1383	60	rationale	rationale	NOUN
cblr-14237	1383	61	for	for	ADP
cblr-14237	1383	62	the	the	DET
cblr-14237	1383	63	sstb	sstb	VERB
cblr-14237	1383	64	limitation	limitation	NOUN
cblr-14237	1383	65	is	be	AUX
cblr-14237	1383	66	that	that	SCONJ
cblr-14237	1383	67	it	it	PRON
cblr-14237	1383	68	supplements	supplement	VERB
cblr-14237	1383	69	the	the	DET
cblr-14237	1383	70	income	income	NOUN
cblr-14237	1383	71	-	-	PUNCT
cblr-14237	1383	72	independent	independent	ADJ
cblr-14237	1383	73	service	service	NOUN
cblr-14237	1383	74	-	-	PUNCT
cblr-14237	1383	75	oriented	orient	VERB
cblr-14237	1383	76	exclusions	exclusion	NOUN
cblr-14237	1383	77	(	(	PUNCT
cblr-14237	1383	78	for	for	ADP
cblr-14237	1383	79	employees	employee	NOUN
cblr-14237	1383	80	,	,	PUNCT
cblr-14237	1383	81	for	for	ADP
cblr-14237	1383	82	example	example	NOUN
cblr-14237	1383	83	)	)	PUNCT
cblr-14237	1383	84	by	by	ADP
cblr-14237	1383	85	categorically	categorically	ADV
cblr-14237	1383	86	banning	ban	VERB
cblr-14237	1383	87	the	the	DET
cblr-14237	1383	88	§	§	PROPN
cblr-14237	1383	89	199a	199a	NOUN
cblr-14237	1383	90	deduction	deduction	NOUN
cblr-14237	1383	91	for	for	ADP
cblr-14237	1383	92	enumerated	enumerate	VERB
cblr-14237	1383	93	activities	activity	NOUN
cblr-14237	1383	94	that	that	PRON
cblr-14237	1383	95	involve	involve	VERB
cblr-14237	1383	96	significant	significant	ADJ
cblr-14237	1383	97	owner	owner	NOUN
cblr-14237	1383	98	-	-	PUNCT
cblr-14237	1383	99	provided	provide	VERB
cblr-14237	1383	100	labor.277	labor.277	NOUN
cblr-14237	1383	101	the	the	DET
cblr-14237	1383	102	second	second	ADJ
cblr-14237	1383	103	restriction	restriction	NOUN
cblr-14237	1383	104	,	,	PUNCT
cblr-14237	1383	105	known	know	VERB
cblr-14237	1383	106	as	as	ADP
cblr-14237	1383	107	the	the	DET
cblr-14237	1383	108	wage	wage	NOUN
cblr-14237	1383	109	-	-	PUNCT
cblr-14237	1383	110	basis	basis	NOUN
cblr-14237	1383	111	limitation	limitation	NOUN
cblr-14237	1383	112	,	,	PUNCT
cblr-14237	1383	113	caps	cap	VERB
cblr-14237	1383	114	the	the	DET
cblr-14237	1383	115	§	§	PROPN
cblr-14237	1383	116	199a	199a	NOUN
cblr-14237	1383	117	deduction	deduction	NOUN
cblr-14237	1383	118	based	base	VERB
cblr-14237	1383	119	on	on	ADP
cblr-14237	1383	120	characteristics	characteristic	NOUN
cblr-14237	1383	121	of	of	ADP
cblr-14237	1383	122	the	the	DET
cblr-14237	1383	123	qtb	qtb	NOUN
cblr-14237	1383	124	that	that	PRON
cblr-14237	1383	125	generates	generate	VERB
cblr-14237	1383	126	qbi	qbi	ADJ
cblr-14237	1383	127	,	,	PUNCT
cblr-14237	1383	128	namely	namely	ADV
cblr-14237	1383	129	employee	employee	NOUN
cblr-14237	1383	130	wages	wage	NOUN
cblr-14237	1383	131	paid	pay	VERB
cblr-14237	1383	132	by	by	ADP
cblr-14237	1383	133	the	the	DET
cblr-14237	1383	134	qtb	qtb	NOUN
cblr-14237	1383	135	and	and	CCONJ
cblr-14237	1383	136	the	the	DET
cblr-14237	1383	137	unadjusted	unadjusted	ADJ
cblr-14237	1383	138	basis	basis	NOUN
cblr-14237	1383	139	immediately	immediately	ADV
cblr-14237	1383	140	after	after	ADP
cblr-14237	1383	141	acquisition	acquisition	NOUN
cblr-14237	1383	142	(	(	PUNCT
cblr-14237	1383	143	ubia	ubia	NOUN
cblr-14237	1383	144	)	)	PUNCT
cblr-14237	1383	145	of	of	ADP
cblr-14237	1383	146	qualified	qualified	ADJ
cblr-14237	1383	147	property	property	NOUN
cblr-14237	1383	148	used	use	VERB
cblr-14237	1383	149	in	in	ADP
cblr-14237	1383	150	the	the	DET
cblr-14237	1383	151	qtb.278	qtb.278	NOUN
cblr-14237	1383	152	this	this	DET
cblr-14237	1383	153	process	process	NOUN
cblr-14237	1383	154	is	be	AUX
cblr-14237	1383	155	complicated	complicate	VERB
cblr-14237	1383	156	.	.	PUNCT
cblr-14237	1384	1	first	first	ADV
cblr-14237	1384	2	,	,	PUNCT
cblr-14237	1384	3	negative	negative	ADJ
cblr-14237	1384	4	qbi	qbi	NOUN
cblr-14237	1384	5	from	from	ADP
cblr-14237	1384	6	any	any	DET
cblr-14237	1384	7	qtb	qtb	NOUN
cblr-14237	1384	8	is	be	AUX
cblr-14237	1384	9	allocated	allocate	VERB
cblr-14237	1384	10	among	among	ADP
cblr-14237	1384	11	qtbs	qtbs	NOUN
cblr-14237	1384	12	with	with	ADP
cblr-14237	1384	13	positive	positive	ADJ
cblr-14237	1384	14	qbi	qbi	NOUN
cblr-14237	1384	15	.	.	PUNCT
cblr-14237	1385	1	then	then	ADV
cblr-14237	1385	2	,	,	PUNCT
cblr-14237	1385	3	the	the	DET
cblr-14237	1385	4	portion	portion	NOUN
cblr-14237	1385	5	275	275	NUM
cblr-14237	1385	6	to	to	ADP
cblr-14237	1385	7	the	the	DET
cblr-14237	1385	8	extent	extent	NOUN
cblr-14237	1385	9	that	that	PRON
cblr-14237	1385	10	§	§	PROPN
cblr-14237	1385	11	199a	199a	NOUN
cblr-14237	1385	12	ameliorates	ameliorate	VERB
cblr-14237	1385	13	the	the	DET
cblr-14237	1385	14	effect	effect	NOUN
cblr-14237	1385	15	of	of	ADP
cblr-14237	1385	16	lower	low	ADJ
cblr-14237	1385	17	corporate	corporate	ADJ
cblr-14237	1385	18	tax	tax	NOUN
cblr-14237	1385	19	rates	rate	NOUN
cblr-14237	1385	20	on	on	ADP
cblr-14237	1385	21	choice	choice	NOUN
cblr-14237	1385	22	-	-	PUNCT
cblr-14237	1385	23	of	of	ADP
cblr-14237	1385	24	-	-	PUNCT
cblr-14237	1385	25	entity	entity	NOUN
cblr-14237	1385	26	decisions	decision	NOUN
cblr-14237	1385	27	,	,	PUNCT
cblr-14237	1385	28	sstbs	sstbs	PROPN
cblr-14237	1385	29	may	may	AUX
cblr-14237	1385	30	serve	serve	VERB
cblr-14237	1385	31	as	as	ADP
cblr-14237	1385	32	a	a	DET
cblr-14237	1385	33	proxy	proxy	NOUN
cblr-14237	1385	34	for	for	ADP
cblr-14237	1385	35	sectors	sector	NOUN
cblr-14237	1385	36	that	that	PRON
cblr-14237	1385	37	can	can	AUX
cblr-14237	1385	38	not	not	PART
cblr-14237	1385	39	easily	easily	ADV
cblr-14237	1385	40	incorporate	incorporate	VERB
cblr-14237	1385	41	and	and	CCONJ
cblr-14237	1385	42	therefore	therefore	ADV
cblr-14237	1385	43	are	be	AUX
cblr-14237	1385	44	unaffected	unaffected	ADJ
cblr-14237	1385	45	by	by	ADP
cblr-14237	1385	46	rate	rate	NOUN
cblr-14237	1385	47	disparities	disparity	NOUN
cblr-14237	1385	48	between	between	ADP
cblr-14237	1385	49	corporate	corporate	ADJ
cblr-14237	1385	50	and	and	CCONJ
cblr-14237	1385	51	noncorporate	noncorporate	ADJ
cblr-14237	1385	52	vehicles	vehicle	NOUN
cblr-14237	1385	53	.	.	PUNCT
cblr-14237	1386	1	see	see	VERB
cblr-14237	1386	2	david	david	PROPN
cblr-14237	1386	3	a.	a.	PROPN
cblr-14237	1386	4	weisbach	weisbach	PROPN
cblr-14237	1386	5	,	,	PUNCT
cblr-14237	1386	6	line	line	NOUN
cblr-14237	1386	7	drawing	drawing	NOUN
cblr-14237	1386	8	doctrine	doctrine	NOUN
cblr-14237	1386	9	and	and	CCONJ
cblr-14237	1386	10	efficiency	efficiency	NOUN
cblr-14237	1386	11	in	in	ADP
cblr-14237	1386	12	the	the	DET
cblr-14237	1386	13	tax	tax	NOUN
cblr-14237	1386	14	law	law	NOUN
cblr-14237	1386	15	,	,	PUNCT
cblr-14237	1386	16	84	84	NUM
cblr-14237	1386	17	cornell	cornell	PROPN
cblr-14237	1386	18	l.	l.	PROPN
cblr-14237	1386	19	rev	rev	PROPN
cblr-14237	1386	20	.	.	PROPN
cblr-14237	1386	21	1627	1627	NUM
cblr-14237	1386	22	,	,	PUNCT
cblr-14237	1386	23	1631	1631	NUM
cblr-14237	1386	24	(	(	PUNCT
cblr-14237	1386	25	1999	1999	NUM
cblr-14237	1386	26	)	)	PUNCT
cblr-14237	1386	27	(	(	PUNCT
cblr-14237	1386	28	noting	note	VERB
cblr-14237	1386	29	the	the	DET
cblr-14237	1386	30	efficiency	efficiency	NOUN
cblr-14237	1386	31	implications	implication	NOUN
cblr-14237	1386	32	of	of	ADP
cblr-14237	1386	33	legal	legal	ADJ
cblr-14237	1386	34	distinctions	distinction	NOUN
cblr-14237	1386	35	between	between	ADP
cblr-14237	1386	36	“	"	PUNCT
cblr-14237	1386	37	substantially	substantially	ADV
cblr-14237	1386	38	similar	similar	ADJ
cblr-14237	1386	39	”	"	PUNCT
cblr-14237	1386	40	arrangements	arrangement	NOUN
cblr-14237	1386	41	)	)	PUNCT
cblr-14237	1386	42	.	.	PUNCT
cblr-14237	1387	1	276	276	NUM
cblr-14237	1387	2	engineering	engineering	NOUN
cblr-14237	1387	3	and	and	CCONJ
cblr-14237	1387	4	architectural	architectural	ADJ
cblr-14237	1387	5	services	service	NOUN
cblr-14237	1387	6	could	could	AUX
cblr-14237	1387	7	generate	generate	VERB
cblr-14237	1387	8	domestic	domestic	ADJ
cblr-14237	1387	9	production	production	NOUN
cblr-14237	1387	10	activities	activity	NOUN
cblr-14237	1387	11	deductions	deduction	NOUN
cblr-14237	1387	12	under	under	ADP
cblr-14237	1387	13	former	former	ADJ
cblr-14237	1387	14	§	§	PROPN
cblr-14237	1387	15	199	199	NUM
cblr-14237	1387	16	,	,	PUNCT
cblr-14237	1387	17	which	which	PRON
cblr-14237	1387	18	congress	congress	PROPN
cblr-14237	1387	19	repealed	repeal	VERB
cblr-14237	1387	20	to	to	PART
cblr-14237	1387	21	enact	enact	VERB
cblr-14237	1387	22	§	§	PROPN
cblr-14237	1387	23	199a	199a	NOUN
cblr-14237	1387	24	.	.	PUNCT
cblr-14237	1388	1	see	see	VERB
cblr-14237	1388	2	i.r.c	i.r.c	NOUN
cblr-14237	1388	3	.	.	PUNCT
cblr-14237	1389	1	§	§	PROPN
cblr-14237	1389	2	199(c)(4)(a)(iii	199(c)(4)(a)(iii	PROPN
cblr-14237	1389	3	)	)	PUNCT
cblr-14237	1389	4	(	(	PUNCT
cblr-14237	1389	5	2017	2017	NUM
cblr-14237	1389	6	)	)	PUNCT
cblr-14237	1389	7	(	(	PUNCT
cblr-14237	1389	8	defining	define	VERB
cblr-14237	1389	9	“	"	PUNCT
cblr-14237	1389	10	domestic	domestic	ADJ
cblr-14237	1389	11	production	production	NOUN
cblr-14237	1389	12	gross	gross	ADJ
cblr-14237	1389	13	receipts	receipt	NOUN
cblr-14237	1389	14	”	"	PUNCT
cblr-14237	1389	15	to	to	PART
cblr-14237	1389	16	include	include	VERB
cblr-14237	1389	17	“	"	PUNCT
cblr-14237	1389	18	engineering	engineering	NOUN
cblr-14237	1389	19	or	or	CCONJ
cblr-14237	1389	20	architectural	architectural	ADJ
cblr-14237	1389	21	services	service	NOUN
cblr-14237	1389	22	performed	perform	VERB
cblr-14237	1389	23	in	in	ADP
cblr-14237	1389	24	the	the	DET
cblr-14237	1389	25	united	united	PROPN
cblr-14237	1389	26	states	states	PROPN
cblr-14237	1389	27	”	"	PUNCT
cblr-14237	1389	28	)	)	PUNCT
cblr-14237	1389	29	.	.	PUNCT
cblr-14237	1390	1	successful	successful	ADJ
cblr-14237	1390	2	lobbying	lobbying	NOUN
cblr-14237	1390	3	by	by	ADP
cblr-14237	1390	4	firms	firm	NOUN
cblr-14237	1390	5	and	and	CCONJ
cblr-14237	1390	6	professional	professional	ADJ
cblr-14237	1390	7	associations	association	NOUN
cblr-14237	1390	8	preserved	preserve	VERB
cblr-14237	1390	9	these	these	DET
cblr-14237	1390	10	fields	field	NOUN
cblr-14237	1390	11	’	'	PUNCT
cblr-14237	1390	12	special	special	ADJ
cblr-14237	1390	13	status	status	NOUN
cblr-14237	1390	14	in	in	ADP
cblr-14237	1390	15	the	the	DET
cblr-14237	1390	16	transition	transition	NOUN
cblr-14237	1390	17	to	to	ADP
cblr-14237	1390	18	the	the	DET
cblr-14237	1390	19	pass	pass	VERB
cblr-14237	1390	20	-	-	PUNCT
cblr-14237	1390	21	through	through	ADP
cblr-14237	1390	22	deduction	deduction	NOUN
cblr-14237	1390	23	.	.	PUNCT
cblr-14237	1391	1	277	277	NUM
cblr-14237	1391	2	of	of	ADP
cblr-14237	1391	3	course	course	NOUN
cblr-14237	1391	4	,	,	PUNCT
cblr-14237	1391	5	activities	activity	NOUN
cblr-14237	1391	6	not	not	PART
cblr-14237	1391	7	on	on	ADP
cblr-14237	1391	8	the	the	DET
cblr-14237	1391	9	prohibited	prohibit	VERB
cblr-14237	1391	10	list	list	NOUN
cblr-14237	1391	11	also	also	ADV
cblr-14237	1391	12	involve	involve	VERB
cblr-14237	1391	13	significant	significant	ADJ
cblr-14237	1391	14	owner	owner	NOUN
cblr-14237	1391	15	-	-	PUNCT
cblr-14237	1391	16	provided	provide	VERB
cblr-14237	1391	17	labor	labor	NOUN
cblr-14237	1391	18	.	.	PUNCT
cblr-14237	1392	1	278	278	NUM
cblr-14237	1392	2	i.r.c	i.r.c	NOUN
cblr-14237	1392	3	.	.	PUNCT
cblr-14237	1393	1	§	§	PROPN
cblr-14237	1393	2	199a(b)(2)–(6	199a(b)(2)–(6	PROPN
cblr-14237	1393	3	)	)	PUNCT
cblr-14237	1393	4	.	.	PUNCT
cblr-14237	1394	1	704	704	NUM
cblr-14237	1394	2	columbia	columbia	PROPN
cblr-14237	1394	3	business	business	NOUN
cblr-14237	1394	4	law	law	PROPN
cblr-14237	1394	5	review	review	NOUN
cblr-14237	1394	6	[	[	X
cblr-14237	1394	7	vol	vol	NOUN
cblr-14237	1394	8	.	.	NOUN
cblr-14237	1394	9	2024	2024	NUM
cblr-14237	1394	10	of	of	ADP
cblr-14237	1394	11	the	the	DET
cblr-14237	1394	12	taxpayer	taxpayer	NOUN
cblr-14237	1394	13	’s	’s	PART
cblr-14237	1394	14	§	§	PROPN
cblr-14237	1394	15	199a	199a	NOUN
cblr-14237	1394	16	deduction	deduction	NOUN
cblr-14237	1394	17	from	from	ADP
cblr-14237	1394	18	each	each	DET
cblr-14237	1394	19	qtb	qtb	NOUN
cblr-14237	1394	20	is	be	AUX
cblr-14237	1394	21	limited	limit	VERB
cblr-14237	1394	22	by	by	ADP
cblr-14237	1394	23	the	the	DET
cblr-14237	1394	24	greater	great	ADJ
cblr-14237	1394	25	of	of	ADP
cblr-14237	1394	26	50	50	NUM
cblr-14237	1394	27	%	%	NOUN
cblr-14237	1394	28	of	of	ADP
cblr-14237	1394	29	the	the	DET
cblr-14237	1394	30	wages	wage	NOUN
cblr-14237	1394	31	paid	pay	VERB
cblr-14237	1394	32	by	by	ADP
cblr-14237	1394	33	the	the	DET
cblr-14237	1394	34	qtb	qtb	ADJ
cblr-14237	1394	35	or	or	CCONJ
cblr-14237	1394	36	25	25	NUM
cblr-14237	1394	37	%	%	NOUN
cblr-14237	1394	38	of	of	ADP
cblr-14237	1394	39	the	the	DET
cblr-14237	1394	40	wages	wage	NOUN
cblr-14237	1394	41	paid	pay	VERB
cblr-14237	1394	42	by	by	ADP
cblr-14237	1394	43	the	the	DET
cblr-14237	1394	44	qtb	qtb	ADJ
cblr-14237	1394	45	plus	plus	CCONJ
cblr-14237	1394	46	2.5	2.5	NUM
cblr-14237	1394	47	%	%	NOUN
cblr-14237	1394	48	of	of	ADP
cblr-14237	1394	49	the	the	DET
cblr-14237	1394	50	qtb	qtb	ADJ
cblr-14237	1394	51	’s	’s	PART
cblr-14237	1394	52	ubia.279	ubia.279	NOUN
cblr-14237	1394	53	wages	wage	NOUN
cblr-14237	1394	54	and	and	CCONJ
cblr-14237	1394	55	ubia	ubia	NOUN
cblr-14237	1394	56	from	from	ADP
cblr-14237	1394	57	qtbs	qtbs	NOUN
cblr-14237	1394	58	with	with	ADP
cblr-14237	1394	59	negative	negative	ADJ
cblr-14237	1394	60	qbi	qbi	NOUN
cblr-14237	1394	61	,	,	PUNCT
cblr-14237	1394	62	including	include	VERB
cblr-14237	1394	63	carryforwards	carryforward	NOUN
cblr-14237	1394	64	of	of	ADP
cblr-14237	1394	65	prior	prior	ADJ
cblr-14237	1394	66	years	year	NOUN
cblr-14237	1394	67	’	'	PUNCT
cblr-14237	1394	68	negative	negative	ADJ
cblr-14237	1394	69	net	net	ADJ
cblr-14237	1394	70	qbi	qbi	PROPN
cblr-14237	1394	71	,	,	PUNCT
cblr-14237	1394	72	are	be	AUX
cblr-14237	1394	73	disregarded.280	disregarded.280	ADJ
cblr-14237	1394	74	this	this	DET
cblr-14237	1394	75	treatment	treatment	NOUN
cblr-14237	1394	76	of	of	ADP
cblr-14237	1394	77	qtbs	qtbs	NOUN
cblr-14237	1394	78	with	with	ADP
cblr-14237	1394	79	negative	negative	ADJ
cblr-14237	1394	80	qbi	qbi	NOUN
cblr-14237	1394	81	is	be	AUX
cblr-14237	1394	82	not	not	PART
cblr-14237	1394	83	favorable	favorable	ADJ
cblr-14237	1394	84	for	for	ADP
cblr-14237	1394	85	higher	high	ADJ
cblr-14237	1394	86	-	-	PUNCT
cblr-14237	1394	87	income	income	NOUN
cblr-14237	1394	88	taxpayers	taxpayer	NOUN
cblr-14237	1394	89	,	,	PUNCT
cblr-14237	1394	90	who	who	PRON
cblr-14237	1394	91	are	be	AUX
cblr-14237	1394	92	more	more	ADV
cblr-14237	1394	93	likely	likely	ADJ
cblr-14237	1394	94	to	to	PART
cblr-14237	1394	95	own	own	VERB
cblr-14237	1394	96	interests	interest	NOUN
cblr-14237	1394	97	in	in	ADP
cblr-14237	1394	98	multiple	multiple	ADJ
cblr-14237	1394	99	qtbs	qtbs	NOUN
cblr-14237	1394	100	.	.	PUNCT
cblr-14237	1395	1	the	the	DET
cblr-14237	1395	2	wage	wage	NOUN
cblr-14237	1395	3	-	-	PUNCT
cblr-14237	1395	4	basis	basis	NOUN
cblr-14237	1395	5	limitation	limitation	NOUN
cblr-14237	1395	6	can	can	AUX
cblr-14237	1395	7	be	be	AUX
cblr-14237	1395	8	rationalized	rationalize	VERB
cblr-14237	1395	9	as	as	ADP
cblr-14237	1395	10	another	another	DET
cblr-14237	1395	11	restriction	restriction	NOUN
cblr-14237	1395	12	on	on	ADP
cblr-14237	1395	13	returns	return	NOUN
cblr-14237	1395	14	to	to	ADP
cblr-14237	1395	15	owners	owner	NOUN
cblr-14237	1395	16	’	'	PUNCT
cblr-14237	1395	17	self	self	NOUN
cblr-14237	1395	18	-	-	PUNCT
cblr-14237	1395	19	provided	provide	VERB
cblr-14237	1395	20	labor	labor	NOUN
cblr-14237	1395	21	,	,	PUNCT
cblr-14237	1395	22	much	much	ADV
cblr-14237	1395	23	like	like	ADP
cblr-14237	1395	24	the	the	DET
cblr-14237	1395	25	wage	wage	NOUN
cblr-14237	1395	26	income	income	NOUN
cblr-14237	1395	27	and	and	CCONJ
cblr-14237	1395	28	sstb	sstb	VERB
cblr-14237	1395	29	limitations	limitation	NOUN
cblr-14237	1395	30	.	.	PUNCT
cblr-14237	1396	1	essentially	essentially	ADV
cblr-14237	1396	2	,	,	PUNCT
cblr-14237	1396	3	the	the	DET
cblr-14237	1396	4	wage	wage	NOUN
cblr-14237	1396	5	-	-	PUNCT
cblr-14237	1396	6	basis	basis	NOUN
cblr-14237	1396	7	limitation	limitation	NOUN
cblr-14237	1396	8	tests	test	VERB
cblr-14237	1396	9	the	the	DET
cblr-14237	1396	10	qtb	qtb	NOUN
cblr-14237	1396	11	for	for	ADP
cblr-14237	1396	12	returns	return	NOUN
cblr-14237	1396	13	to	to	ADP
cblr-14237	1396	14	capital	capital	NOUN
cblr-14237	1396	15	or	or	CCONJ
cblr-14237	1396	16	employeeprovided	employeeprovide	VERB
cblr-14237	1396	17	labor.281	labor.281	PROPN
cblr-14237	1396	18	finally	finally	ADV
cblr-14237	1396	19	,	,	PUNCT
cblr-14237	1396	20	§	§	PROPN
cblr-14237	1396	21	199a	199a	NOUN
cblr-14237	1396	22	does	do	AUX
cblr-14237	1396	23	not	not	PART
cblr-14237	1396	24	apply	apply	VERB
cblr-14237	1396	25	in	in	ADP
cblr-14237	1396	26	taxable	taxable	ADJ
cblr-14237	1396	27	years	year	NOUN
cblr-14237	1396	28	beginning	begin	VERB
cblr-14237	1396	29	after	after	ADP
cblr-14237	1396	30	december	december	PROPN
cblr-14237	1396	31	31	31	NUM
cblr-14237	1396	32	,	,	PUNCT
cblr-14237	1396	33	2025	2025	NUM
cblr-14237	1396	34	.	.	PUNCT
cblr-14237	1397	1	many	many	ADJ
cblr-14237	1397	2	of	of	ADP
cblr-14237	1397	3	the	the	DET
cblr-14237	1397	4	tcja	tcja	NOUN
cblr-14237	1397	5	’s	’s	PART
cblr-14237	1397	6	individual	individual	ADJ
cblr-14237	1397	7	tax	tax	NOUN
cblr-14237	1397	8	provisions	provision	NOUN
cblr-14237	1397	9	carry	carry	VERB
cblr-14237	1397	10	a	a	DET
cblr-14237	1397	11	similar	similar	ADJ
cblr-14237	1397	12	expiration	expiration	NOUN
cblr-14237	1397	13	date	date	NOUN
cblr-14237	1397	14	,	,	PUNCT
cblr-14237	1397	15	while	while	SCONJ
cblr-14237	1397	16	most	most	ADJ
cblr-14237	1397	17	of	of	ADP
cblr-14237	1397	18	the	the	DET
cblr-14237	1397	19	tcja	tcja	NOUN
cblr-14237	1397	20	’s	’s	PART
cblr-14237	1397	21	corporate	corporate	ADJ
cblr-14237	1397	22	tax	tax	NOUN
cblr-14237	1397	23	provisions	provision	NOUN
cblr-14237	1397	24	continue	continue	VERB
cblr-14237	1397	25	until	until	SCONJ
cblr-14237	1397	26	modified	modify	VERB
cblr-14237	1397	27	by	by	ADP
cblr-14237	1397	28	congress.282	congress.282	PROPN
cblr-14237	1397	29	section	section	NOUN
cblr-14237	1397	30	199a	199a	PROPN
cblr-14237	1397	31	’s	’s	PART
cblr-14237	1397	32	sunset	sunset	NOUN
cblr-14237	1397	33	clause	clause	NOUN
cblr-14237	1397	34	reflects	reflect	VERB
cblr-14237	1397	35	the	the	DET
cblr-14237	1397	36	exigencies	exigency	NOUN
cblr-14237	1397	37	of	of	ADP
cblr-14237	1397	38	the	the	DET
cblr-14237	1397	39	budget	budget	NOUN
cblr-14237	1397	40	reconciliation	reconciliation	NOUN
cblr-14237	1397	41	process	process	NOUN
cblr-14237	1397	42	through	through	ADP
cblr-14237	1397	43	which	which	PRON
cblr-14237	1397	44	congress	congress	PROPN
cblr-14237	1397	45	passed	pass	VERB
cblr-14237	1397	46	the	the	DET
cblr-14237	1397	47	tcja.283	tcja.283	NOUN
cblr-14237	1397	48	in	in	ADP
cblr-14237	1397	49	addition	addition	NOUN
cblr-14237	1397	50	,	,	PUNCT
cblr-14237	1397	51	§	§	PROPN
cblr-14237	1397	52	199a	199a	PROPN
cblr-14237	1397	53	’s	’s	PART
cblr-14237	1397	54	sunset	sunset	NOUN
cblr-14237	1397	55	279	279	NUM
cblr-14237	1397	56	the	the	DET
cblr-14237	1397	57	first	first	ADJ
cblr-14237	1397	58	prong	prong	NOUN
cblr-14237	1397	59	also	also	ADV
cblr-14237	1397	60	limited	limit	VERB
cblr-14237	1397	61	domestic	domestic	ADJ
cblr-14237	1397	62	production	production	NOUN
cblr-14237	1397	63	activities	activity	NOUN
cblr-14237	1397	64	deductions	deduction	NOUN
cblr-14237	1397	65	under	under	ADP
cblr-14237	1397	66	former	former	ADJ
cblr-14237	1397	67	§	§	PROPN
cblr-14237	1397	68	199	199	NUM
cblr-14237	1397	69	,	,	PUNCT
cblr-14237	1397	70	and	and	CCONJ
cblr-14237	1397	71	the	the	DET
cblr-14237	1397	72	second	second	ADJ
cblr-14237	1397	73	prong	prong	NOUN
cblr-14237	1397	74	purportedly	purportedly	ADV
cblr-14237	1397	75	was	be	AUX
cblr-14237	1397	76	added	add	VERB
cblr-14237	1397	77	to	to	PART
cblr-14237	1397	78	secure	secure	VERB
cblr-14237	1397	79	the	the	DET
cblr-14237	1397	80	vote	vote	NOUN
cblr-14237	1397	81	of	of	ADP
cblr-14237	1397	82	sen	sen	PROPN
cblr-14237	1397	83	.	.	PROPN
cblr-14237	1397	84	bob	bob	PROPN
cblr-14237	1397	85	corker	corker	PROPN
cblr-14237	1397	86	.	.	PUNCT
cblr-14237	1398	1	see	see	VERB
cblr-14237	1398	2	shaviro	shaviro	NOUN
cblr-14237	1398	3	,	,	PUNCT
cblr-14237	1398	4	supra	supra	PROPN
cblr-14237	1398	5	note	note	NOUN
cblr-14237	1398	6	255	255	NUM
cblr-14237	1398	7	,	,	PUNCT
cblr-14237	1398	8	at	at	ADP
cblr-14237	1398	9	50	50	NUM
cblr-14237	1398	10	(	(	PUNCT
cblr-14237	1398	11	noting	note	VERB
cblr-14237	1398	12	that	that	DET
cblr-14237	1398	13	corker	corker	NOUN
cblr-14237	1398	14	personally	personally	ADV
cblr-14237	1398	15	might	might	AUX
cblr-14237	1398	16	save	save	VERB
cblr-14237	1398	17	$	$	SYM
cblr-14237	1398	18	1	1	NUM
cblr-14237	1398	19	million	million	NUM
cblr-14237	1398	20	in	in	ADP
cblr-14237	1398	21	taxes	taxis	NOUN
cblr-14237	1398	22	annually	annually	ADV
cblr-14237	1398	23	as	as	ADP
cblr-14237	1398	24	a	a	DET
cblr-14237	1398	25	result	result	NOUN
cblr-14237	1398	26	of	of	ADP
cblr-14237	1398	27	the	the	DET
cblr-14237	1398	28	ubia	ubia	NOUN
cblr-14237	1398	29	allowance	allowance	NOUN
cblr-14237	1398	30	)	)	PUNCT
cblr-14237	1398	31	;	;	PUNCT
cblr-14237	1398	32	see	see	VERB
cblr-14237	1398	33	also	also	ADV
cblr-14237	1399	1	seung	seung	PROPN
cblr-14237	1399	2	min	min	PROPN
cblr-14237	1399	3	kim	kim	PROPN
cblr-14237	1399	4	,	,	PUNCT
cblr-14237	1399	5	why	why	SCONJ
cblr-14237	1399	6	corker	corker	NOUN
cblr-14237	1399	7	flipped	flip	VERB
cblr-14237	1399	8	on	on	ADP
cblr-14237	1399	9	the	the	DET
cblr-14237	1399	10	tax	tax	NOUN
cblr-14237	1399	11	bill	bill	NOUN
cblr-14237	1399	12	,	,	PUNCT
cblr-14237	1399	13	politico	politico	NOUN
cblr-14237	1399	14	,	,	PUNCT
cblr-14237	1399	15	dec	dec	PROPN
cblr-14237	1399	16	.	.	PROPN
cblr-14237	1399	17	18	18	NUM
cblr-14237	1399	18	,	,	PUNCT
cblr-14237	1399	19	2017	2017	NUM
cblr-14237	1399	20	(	(	PUNCT
cblr-14237	1399	21	describing	describe	VERB
cblr-14237	1399	22	the	the	DET
cblr-14237	1399	23	ubia	ubia	NOUN
cblr-14237	1399	24	allowance	allowance	NOUN
cblr-14237	1399	25	as	as	ADP
cblr-14237	1399	26	the	the	DET
cblr-14237	1399	27	“	"	PUNCT
cblr-14237	1399	28	corker	corker	NOUN
cblr-14237	1399	29	kickback	kickback	NOUN
cblr-14237	1399	30	”	"	PUNCT
cblr-14237	1399	31	)	)	PUNCT
cblr-14237	1399	32	,	,	PUNCT
cblr-14237	1399	33	https://www.politico.com/story/2017/12/18/bob-corker-tax-billkickback-republicans-respond-302482	https://www.politico.com/story/2017/12/18/bob-corker-tax-billkickback-republicans-respond-302482	NOUN
cblr-14237	1399	34	.	.	PROPN
cblr-14237	1399	35	280	280	NUM
cblr-14237	1399	36	see	see	VERB
cblr-14237	1399	37	treas	treas	PROPN
cblr-14237	1399	38	.	.	PUNCT
cblr-14237	1400	1	reg	reg	PROPN
cblr-14237	1400	2	.	.	PUNCT
cblr-14237	1401	1	§	§	PROPN
cblr-14237	1401	2	1.199a-1(d)(2)(i	1.199a-1(d)(2)(i	NUM
cblr-14237	1401	3	)	)	PUNCT
cblr-14237	1401	4	.	.	PUNCT
cblr-14237	1402	1	281	281	NUM
cblr-14237	1402	2	this	this	DET
cblr-14237	1402	3	rationalization	rationalization	NOUN
cblr-14237	1402	4	unravels	unravel	NOUN
cblr-14237	1402	5	in	in	ADP
cblr-14237	1402	6	various	various	ADJ
cblr-14237	1402	7	circumstances	circumstance	NOUN
cblr-14237	1402	8	,	,	PUNCT
cblr-14237	1402	9	such	such	ADJ
cblr-14237	1402	10	as	as	ADP
cblr-14237	1402	11	those	those	PRON
cblr-14237	1402	12	involving	involve	VERB
cblr-14237	1402	13	employee	employee	NOUN
cblr-14237	1402	14	-	-	PUNCT
cblr-14237	1402	15	owners	owner	NOUN
cblr-14237	1402	16	of	of	ADP
cblr-14237	1402	17	s	s	PART
cblr-14237	1402	18	corporations	corporation	NOUN
cblr-14237	1402	19	.	.	PUNCT
cblr-14237	1403	1	see	see	VERB
cblr-14237	1403	2	amy	amy	PROPN
cblr-14237	1403	3	e.	e.	PROPN
cblr-14237	1403	4	sheridan	sheridan	PROPN
cblr-14237	1403	5	,	,	PUNCT
cblr-14237	1403	6	compensation	compensation	NOUN
cblr-14237	1403	7	and	and	CCONJ
cblr-14237	1403	8	benefits	benefit	VERB
cblr-14237	1403	9	aspects	aspect	NOUN
cblr-14237	1403	10	of	of	ADP
cblr-14237	1403	11	the	the	DET
cblr-14237	1403	12	new	new	ADJ
cblr-14237	1403	13	qbi	qbi	PROPN
cblr-14237	1403	14	deduction	deduction	NOUN
cblr-14237	1403	15	,	,	PUNCT
cblr-14237	1403	16	159	159	NUM
cblr-14237	1403	17	tax	tax	NOUN
cblr-14237	1403	18	notes	note	NOUN
cblr-14237	1403	19	657	657	NUM
cblr-14237	1403	20	,	,	PUNCT
cblr-14237	1403	21	657–59	657–59	NUM
cblr-14237	1403	22	(	(	PUNCT
cblr-14237	1403	23	apr	apr	PROPN
cblr-14237	1403	24	.	.	PROPN
cblr-14237	1403	25	30	30	NUM
cblr-14237	1403	26	,	,	PUNCT
cblr-14237	1403	27	2018	2018	NUM
cblr-14237	1403	28	)	)	PUNCT
cblr-14237	1403	29	(	(	PUNCT
cblr-14237	1403	30	modelling	model	VERB
cblr-14237	1403	31	how	how	SCONJ
cblr-14237	1403	32	partners	partner	NOUN
cblr-14237	1403	33	and	and	CCONJ
cblr-14237	1403	34	s	s	NOUN
cblr-14237	1403	35	corporation	corporation	NOUN
cblr-14237	1403	36	shareholders	shareholder	NOUN
cblr-14237	1403	37	can	can	AUX
cblr-14237	1403	38	maximize	maximize	VERB
cblr-14237	1403	39	§	§	PROPN
cblr-14237	1403	40	199a	199a	NOUN
cblr-14237	1403	41	benefits	benefit	NOUN
cblr-14237	1403	42	under	under	ADP
cblr-14237	1403	43	statutory	statutory	ADJ
cblr-14237	1403	44	constraints	constraint	NOUN
cblr-14237	1403	45	)	)	PUNCT
cblr-14237	1403	46	.	.	PUNCT
cblr-14237	1404	1	282	282	NUM
cblr-14237	1404	2	compare	compare	ADJ
cblr-14237	1404	3	i.r.c	i.r.c	NOUN
cblr-14237	1404	4	.	.	PUNCT
cblr-14237	1405	1	§	§	PROPN
cblr-14237	1405	2	1(j	1(j	NUM
cblr-14237	1405	3	)	)	PUNCT
cblr-14237	1405	4	,	,	PUNCT
cblr-14237	1405	5	with	with	ADP
cblr-14237	1405	6	i.r.c	i.r.c	NOUN
cblr-14237	1405	7	.	.	PUNCT
cblr-14237	1406	1	§	§	PROPN
cblr-14237	1406	2	11(a	11(a	NUM
cblr-14237	1406	3	)	)	PUNCT
cblr-14237	1406	4	.	.	PUNCT
cblr-14237	1407	1	283	283	NUM
cblr-14237	1407	2	specifically	specifically	ADV
cblr-14237	1407	3	,	,	PUNCT
cblr-14237	1407	4	legislation	legislation	NOUN
cblr-14237	1407	5	passed	pass	VERB
cblr-14237	1407	6	through	through	ADP
cblr-14237	1407	7	the	the	DET
cblr-14237	1407	8	reconciliation	reconciliation	NOUN
cblr-14237	1407	9	process	process	NOUN
cblr-14237	1407	10	can	can	AUX
cblr-14237	1407	11	not	not	PART
cblr-14237	1407	12	increase	increase	VERB
cblr-14237	1407	13	deficits	deficit	NOUN
cblr-14237	1407	14	outside	outside	ADP
cblr-14237	1407	15	of	of	ADP
cblr-14237	1407	16	the	the	DET
cblr-14237	1407	17	relevant	relevant	ADJ
cblr-14237	1407	18	temporal	temporal	ADJ
cblr-14237	1407	19	budget	budget	NOUN
cblr-14237	1407	20	window	window	NOUN
cblr-14237	1407	21	.	.	PUNCT
cblr-14237	1408	1	see	see	VERB
cblr-14237	1408	2	tax	tax	NOUN
cblr-14237	1408	3	pol’y	pol’y	NOUN
cblr-14237	1408	4	ctr	ctr	PROPN
cblr-14237	1408	5	.	.	PROPN
cblr-14237	1409	1	,	,	PUNCT
cblr-14237	1409	2	how	how	SCONJ
cblr-14237	1409	3	did	do	AUX
cblr-14237	1409	4	the	the	DET
cblr-14237	1409	5	tcja	tcja	NOUN
cblr-14237	1409	6	affect	affect	VERB
cblr-14237	1409	7	the	the	DET
cblr-14237	1409	8	federal	federal	ADJ
cblr-14237	1409	9	budget	budget	NOUN
cblr-14237	1409	10	outlook	outlook	NOUN
cblr-14237	1409	11	?	?	PUNCT
cblr-14237	1409	12	,	,	PUNCT
cblr-14237	1409	13	tax	tax	NOUN
cblr-14237	1409	14	pol’y	pol’y	NOUN
cblr-14237	1409	15	briefing	briefing	NOUN
cblr-14237	1409	16	book	book	NOUN
cblr-14237	1409	17	(	(	PUNCT
cblr-14237	1409	18	jan	jan	PROPN
cblr-14237	1409	19	.	.	PROPN
cblr-14237	1409	20	2024	2024	NUM
cblr-14237	1409	21	)	)	PUNCT
cblr-14237	1409	22	(	(	PUNCT
cblr-14237	1409	23	noting	note	VERB
cblr-14237	1409	24	that	that	SCONJ
cblr-14237	1409	25	extensions	extension	NOUN
cblr-14237	1409	26	of	of	ADP
cblr-14237	1409	27	the	the	DET
cblr-14237	1409	28	tcja	tcja	NOUN
cblr-14237	1409	29	’s	’s	NOUN
cblr-14237	1409	30	no	no	INTJ
cblr-14237	1409	31	.	.	NOUN
cblr-14237	1409	32	2	2	NUM
cblr-14237	1409	33	]	]	PUNCT
cblr-14237	1409	34	transforming	transform	VERB
cblr-14237	1409	35	tax	tax	NOUN
cblr-14237	1409	36	expenditures	expenditure	NOUN
cblr-14237	1409	37	705	705	NUM
cblr-14237	1409	38	requires	require	VERB
cblr-14237	1409	39	congress	congress	PROPN
cblr-14237	1409	40	to	to	PART
cblr-14237	1409	41	reconsider	reconsider	VERB
cblr-14237	1409	42	the	the	DET
cblr-14237	1409	43	provision	provision	NOUN
cblr-14237	1409	44	,	,	PUNCT
cblr-14237	1409	45	formally	formally	ADV
cblr-14237	1409	46	or	or	CCONJ
cblr-14237	1409	47	informally	informally	ADV
cblr-14237	1409	48	,	,	PUNCT
cblr-14237	1409	49	as	as	ADP
cblr-14237	1409	50	the	the	DET
cblr-14237	1409	51	provision	provision	NOUN
cblr-14237	1409	52	’s	’s	PART
cblr-14237	1409	53	expiration	expiration	NOUN
cblr-14237	1409	54	date	date	NOUN
cblr-14237	1409	55	approaches.284	approaches.284	PROPN
cblr-14237	1409	56	2	2	NUM
cblr-14237	1409	57	.	.	PUNCT
cblr-14237	1409	58	repeal	repeal	NOUN
cblr-14237	1409	59	,	,	PUNCT
cblr-14237	1409	60	lapse	lapse	NOUN
cblr-14237	1409	61	,	,	PUNCT
cblr-14237	1409	62	and	and	CCONJ
cblr-14237	1409	63	reform	reform	VERB
cblr-14237	1409	64	the	the	DET
cblr-14237	1409	65	pass	pass	VERB
cblr-14237	1409	66	-	-	PUNCT
cblr-14237	1409	67	through	through	ADP
cblr-14237	1409	68	deduction	deduction	NOUN
cblr-14237	1409	69	’s	’s	PART
cblr-14237	1409	70	opponents	opponent	NOUN
cblr-14237	1409	71	have	have	VERB
cblr-14237	1409	72	three	three	NUM
cblr-14237	1409	73	conventional	conventional	ADJ
cblr-14237	1409	74	legislative	legislative	ADJ
cblr-14237	1409	75	options	option	NOUN
cblr-14237	1409	76	to	to	PART
cblr-14237	1409	77	address	address	VERB
cblr-14237	1409	78	§	§	PROPN
cblr-14237	1409	79	199a	199a	PROPN
cblr-14237	1409	80	,	,	PUNCT
cblr-14237	1409	81	which	which	PRON
cblr-14237	1409	82	seems	seem	VERB
cblr-14237	1409	83	likely	likely	ADJ
cblr-14237	1409	84	to	to	PART
cblr-14237	1409	85	be	be	AUX
cblr-14237	1409	86	extended	extend	VERB
cblr-14237	1409	87	in	in	ADP
cblr-14237	1409	88	some	some	DET
cblr-14237	1409	89	form	form	NOUN
cblr-14237	1409	90	during	during	ADP
cblr-14237	1409	91	the	the	DET
cblr-14237	1409	92	second	second	ADJ
cblr-14237	1409	93	trump	trump	NOUN
cblr-14237	1409	94	administration	administration	NOUN
cblr-14237	1409	95	.	.	PUNCT
cblr-14237	1410	1	congress	congress	PROPN
cblr-14237	1410	2	could	could	AUX
cblr-14237	1410	3	repeal	repeal	VERB
cblr-14237	1410	4	§	§	PROPN
cblr-14237	1410	5	199a	199a	NOUN
cblr-14237	1410	6	,	,	PUNCT
cblr-14237	1410	7	either	either	CCONJ
cblr-14237	1410	8	entirely	entirely	ADV
cblr-14237	1410	9	or	or	CCONJ
cblr-14237	1410	10	only	only	ADV
cblr-14237	1410	11	with	with	ADP
cblr-14237	1410	12	respect	respect	NOUN
cblr-14237	1410	13	to	to	ADP
cblr-14237	1410	14	an	an	DET
cblr-14237	1410	15	income	income	NOUN
cblr-14237	1410	16	-	-	PUNCT
cblr-14237	1410	17	defined	define	VERB
cblr-14237	1410	18	subset	subset	NOUN
cblr-14237	1410	19	of	of	ADP
cblr-14237	1410	20	taxpayers	taxpayer	NOUN
cblr-14237	1410	21	.	.	PUNCT
cblr-14237	1411	1	alternatively	alternatively	ADV
cblr-14237	1411	2	,	,	PUNCT
cblr-14237	1411	3	congress	congress	PROPN
cblr-14237	1411	4	could	could	AUX
cblr-14237	1411	5	remedy	remedy	VERB
cblr-14237	1411	6	§	§	PROPN
cblr-14237	1411	7	199a	199a	PROPN
cblr-14237	1411	8	’s	’s	PART
cblr-14237	1411	9	infirmities	infirmity	NOUN
cblr-14237	1411	10	through	through	ADP
cblr-14237	1411	11	substantive	substantive	ADJ
cblr-14237	1411	12	reform	reform	NOUN
cblr-14237	1411	13	,	,	PUNCT
cblr-14237	1411	14	while	while	SCONJ
cblr-14237	1411	15	maintaining	maintain	VERB
cblr-14237	1411	16	the	the	DET
cblr-14237	1411	17	provision	provision	NOUN
cblr-14237	1411	18	as	as	ADP
cblr-14237	1411	19	a	a	DET
cblr-14237	1411	20	presumptively	presumptively	ADV
cblr-14237	1411	21	desirable	desirable	ADJ
cblr-14237	1411	22	tax	tax	NOUN
cblr-14237	1411	23	expenditure	expenditure	NOUN
cblr-14237	1411	24	.	.	PUNCT
cblr-14237	1412	1	partial	partial	ADJ
cblr-14237	1412	2	repeal	repeal	NOUN
cblr-14237	1412	3	and	and	CCONJ
cblr-14237	1412	4	substantive	substantive	ADJ
cblr-14237	1412	5	reform	reform	NOUN
cblr-14237	1412	6	are	be	AUX
cblr-14237	1412	7	not	not	PART
cblr-14237	1412	8	mutually	mutually	ADV
cblr-14237	1412	9	exclusive	exclusive	ADJ
cblr-14237	1412	10	.	.	PUNCT
cblr-14237	1413	1	finally	finally	ADV
cblr-14237	1413	2	,	,	PUNCT
cblr-14237	1413	3	congress	congress	PROPN
cblr-14237	1413	4	could	could	AUX
cblr-14237	1413	5	choose	choose	VERB
cblr-14237	1413	6	not	not	PART
cblr-14237	1413	7	to	to	PART
cblr-14237	1413	8	act	act	VERB
cblr-14237	1413	9	,	,	PUNCT
cblr-14237	1413	10	in	in	ADP
cblr-14237	1413	11	which	which	DET
cblr-14237	1413	12	case	case	NOUN
cblr-14237	1413	13	§	§	PROPN
cblr-14237	1413	14	199a	199a	NOUN
cblr-14237	1413	15	would	would	AUX
cblr-14237	1413	16	expire	expire	VERB
cblr-14237	1413	17	in	in	ADP
cblr-14237	1413	18	2026	2026	NUM
cblr-14237	1413	19	according	accord	VERB
cblr-14237	1413	20	to	to	ADP
cblr-14237	1413	21	the	the	DET
cblr-14237	1413	22	statute	statute	NOUN
cblr-14237	1413	23	’s	’s	PART
cblr-14237	1413	24	terms	term	NOUN
cblr-14237	1413	25	.	.	PUNCT
cblr-14237	1414	1	each	each	PRON
cblr-14237	1414	2	of	of	ADP
cblr-14237	1414	3	these	these	DET
cblr-14237	1414	4	three	three	NUM
cblr-14237	1414	5	routes	route	NOUN
cblr-14237	1414	6	presents	present	VERB
cblr-14237	1414	7	significant	significant	ADJ
cblr-14237	1414	8	challenges	challenge	NOUN
cblr-14237	1414	9	.	.	PUNCT
cblr-14237	1415	1	full	full	ADJ
cblr-14237	1415	2	repeal	repeal	NOUN
cblr-14237	1415	3	seems	seem	VERB
cblr-14237	1415	4	unlikely	unlikely	ADJ
cblr-14237	1415	5	,	,	PUNCT
cblr-14237	1415	6	either	either	CCONJ
cblr-14237	1415	7	in	in	ADP
cblr-14237	1415	8	this	this	DET
cblr-14237	1415	9	congress	congress	NOUN
cblr-14237	1415	10	or	or	CCONJ
cblr-14237	1415	11	future	future	ADJ
cblr-14237	1415	12	congresses	congress	NOUN
cblr-14237	1415	13	.	.	PUNCT
cblr-14237	1416	1	republican	republican	ADJ
cblr-14237	1416	2	lawmakers	lawmaker	NOUN
cblr-14237	1416	3	generally	generally	ADV
cblr-14237	1416	4	support	support	VERB
cblr-14237	1416	5	§	§	PROPN
cblr-14237	1416	6	199a	199a	NOUN
cblr-14237	1416	7	in	in	ADP
cblr-14237	1416	8	some	some	DET
cblr-14237	1416	9	form	form	NOUN
cblr-14237	1416	10	,	,	PUNCT
cblr-14237	1416	11	and	and	CCONJ
cblr-14237	1416	12	,	,	PUNCT
cblr-14237	1416	13	during	during	ADP
cblr-14237	1416	14	the	the	DET
cblr-14237	1416	15	biden	biden	PROPN
cblr-14237	1416	16	administration	administration	PROPN
cblr-14237	1416	17	’s	’s	PART
cblr-14237	1416	18	first	first	ADJ
cblr-14237	1416	19	year	year	NOUN
cblr-14237	1416	20	,	,	PUNCT
cblr-14237	1416	21	democrats	democrats	PROPN
cblr-14237	1416	22	tabled	table	VERB
cblr-14237	1416	23	political	political	ADJ
cblr-14237	1416	24	platform	platform	NOUN
cblr-14237	1416	25	planks	plank	NOUN
cblr-14237	1416	26	that	that	PRON
cblr-14237	1416	27	promised	promise	VERB
cblr-14237	1416	28	complete	complete	ADJ
cblr-14237	1416	29	repeal	repeal	NOUN
cblr-14237	1416	30	.	.	PUNCT
cblr-14237	1417	1	for	for	ADP
cblr-14237	1417	2	example	example	NOUN
cblr-14237	1417	3	,	,	PUNCT
cblr-14237	1417	4	in	in	ADP
cblr-14237	1417	5	the	the	DET
cblr-14237	1417	6	2020	2020	NUM
cblr-14237	1417	7	general	general	ADJ
cblr-14237	1417	8	election	election	NOUN
cblr-14237	1417	9	,	,	PUNCT
cblr-14237	1417	10	then	then	ADV
cblr-14237	1417	11	-	-	PUNCT
cblr-14237	1417	12	candidate	candidate	NOUN
cblr-14237	1417	13	joe	joe	PROPN
cblr-14237	1417	14	biden	biden	PROPN
cblr-14237	1417	15	proposed	propose	VERB
cblr-14237	1417	16	eliminating	eliminate	VERB
cblr-14237	1417	17	the	the	DET
cblr-14237	1417	18	pass	pass	VERB
cblr-14237	1417	19	-	-	PUNCT
cblr-14237	1417	20	through	through	ADP
cblr-14237	1417	21	deduction	deduction	NOUN
cblr-14237	1417	22	for	for	ADP
cblr-14237	1417	23	individuals	individual	NOUN
cblr-14237	1417	24	earning	earn	VERB
cblr-14237	1417	25	more	more	ADJ
cblr-14237	1417	26	than	than	ADP
cblr-14237	1417	27	$	$	SYM
cblr-14237	1417	28	400,000	400,000	NUM
cblr-14237	1417	29	per	per	ADP
cblr-14237	1417	30	year285	year285	PROPN
cblr-14237	1417	31	—	—	PUNCT
cblr-14237	1417	32	a	a	DET
cblr-14237	1417	33	relatively	relatively	ADV
cblr-14237	1417	34	small	small	ADJ
cblr-14237	1417	35	proportion	proportion	NOUN
cblr-14237	1417	36	of	of	ADP
cblr-14237	1417	37	total	total	ADJ
cblr-14237	1417	38	claimants	claimant	NOUN
cblr-14237	1417	39	,	,	PUNCT
cblr-14237	1417	40	but	but	CCONJ
cblr-14237	1417	41	a	a	DET
cblr-14237	1417	42	very	very	ADV
cblr-14237	1417	43	significant	significant	ADJ
cblr-14237	1417	44	proportion	proportion	NOUN
cblr-14237	1417	45	of	of	ADP
cblr-14237	1417	46	total	total	ADJ
cblr-14237	1417	47	tax	tax	NOUN
cblr-14237	1417	48	benefits.286	benefits.286	ADJ
cblr-14237	1417	49	although	although	SCONJ
cblr-14237	1417	50	biden	biden	PROPN
cblr-14237	1417	51	administration	administration	NOUN
cblr-14237	1417	52	spokespeople	spokespeople	NOUN
cblr-14237	1417	53	sunsetting	sunsette	VERB
cblr-14237	1417	54	provisions	provision	NOUN
cblr-14237	1417	55	would	would	AUX
cblr-14237	1417	56	increase	increase	VERB
cblr-14237	1417	57	revenue	revenue	NOUN
cblr-14237	1417	58	loss	loss	NOUN
cblr-14237	1417	59	beyond	beyond	ADP
cblr-14237	1417	60	the	the	DET
cblr-14237	1417	61	budget	budget	NOUN
cblr-14237	1417	62	window	window	NOUN
cblr-14237	1417	63	)	)	PUNCT
cblr-14237	1417	64	,	,	PUNCT
cblr-14237	1417	65	https://taxpolicycenter.org/briefing-book/how-did-tcja-affectfederal-budget-outlook	https://taxpolicycenter.org/briefing-book/how-did-tcja-affectfederal-budget-outlook	PROPN
cblr-14237	1418	1	[	[	X
cblr-14237	1418	2	https://perma.cc/xq5n-qrvu	https://perma.cc/xq5n-qrvu	X
cblr-14237	1418	3	]	]	X
cblr-14237	1418	4	.	.	PUNCT
cblr-14237	1419	1	284	284	NUM
cblr-14237	1419	2	see	see	VERB
cblr-14237	1419	3	jacob	jacob	PROPN
cblr-14237	1419	4	e.	e.	PROPN
cblr-14237	1419	5	gersen	gersen	PROPN
cblr-14237	1419	6	,	,	PUNCT
cblr-14237	1419	7	temporary	temporary	ADJ
cblr-14237	1419	8	legislation	legislation	NOUN
cblr-14237	1419	9	,	,	PUNCT
cblr-14237	1419	10	74	74	NUM
cblr-14237	1419	11	u.	u.	NOUN
cblr-14237	1419	12	chi	chi	PROPN
cblr-14237	1419	13	.	.	PUNCT
cblr-14237	1420	1	l.	l.	PROPN
cblr-14237	1420	2	rev	rev	AUX
cblr-14237	1420	3	.	.	PROPN
cblr-14237	1420	4	247	247	NUM
cblr-14237	1420	5	,	,	PUNCT
cblr-14237	1420	6	248	248	NUM
cblr-14237	1420	7	(	(	PUNCT
cblr-14237	1420	8	2007	2007	NUM
cblr-14237	1420	9	)	)	PUNCT
cblr-14237	1420	10	(	(	PUNCT
cblr-14237	1420	11	elaborating	elaborate	VERB
cblr-14237	1420	12	how	how	SCONJ
cblr-14237	1420	13	legislative	legislative	ADJ
cblr-14237	1420	14	sunsets	sunset	NOUN
cblr-14237	1420	15	“	"	PUNCT
cblr-14237	1420	16	allocate	allocate	NOUN
cblr-14237	1420	17	[	[	X
cblr-14237	1420	18	]	]	X
cblr-14237	1420	19	agenda	agenda	NOUN
cblr-14237	1420	20	control	control	NOUN
cblr-14237	1420	21	and	and	CCONJ
cblr-14237	1420	22	decisionmaking	decisionmake	VERB
cblr-14237	1420	23	authority	authority	NOUN
cblr-14237	1420	24	between	between	ADP
cblr-14237	1420	25	currentand	currentand	NOUN
cblr-14237	1420	26	future	future	ADJ
cblr-14237	1420	27	-	-	PUNCT
cblr-14237	1420	28	period	period	NOUN
cblr-14237	1420	29	majorities	majority	NOUN
cblr-14237	1420	30	in	in	ADP
cblr-14237	1420	31	congress	congress	PROPN
cblr-14237	1420	32	”	"	PUNCT
cblr-14237	1420	33	)	)	PUNCT
cblr-14237	1420	34	.	.	PUNCT
cblr-14237	1421	1	285	285	NUM
cblr-14237	1421	2	see	see	VERB
cblr-14237	1421	3	libin	libin	PROPN
cblr-14237	1421	4	zhang	zhang	PROPN
cblr-14237	1421	5	,	,	PUNCT
cblr-14237	1421	6	biden	biden	PROPN
cblr-14237	1421	7	’s	’s	PART
cblr-14237	1421	8	proposed	propose	VERB
cblr-14237	1421	9	tax	tax	NOUN
cblr-14237	1421	10	increases	increase	NOUN
cblr-14237	1421	11	in	in	ADP
cblr-14237	1421	12	simple	simple	ADJ
cblr-14237	1421	13	and	and	CCONJ
cblr-14237	1421	14	multivariate	multivariate	NOUN
cblr-14237	1421	15	charts	chart	NOUN
cblr-14237	1421	16	,	,	PUNCT
cblr-14237	1421	17	171	171	NUM
cblr-14237	1421	18	tax	tax	NOUN
cblr-14237	1421	19	notes	note	NOUN
cblr-14237	1421	20	703	703	NUM
cblr-14237	1421	21	,	,	PUNCT
cblr-14237	1421	22	706	706	NUM
cblr-14237	1421	23	(	(	PUNCT
cblr-14237	1421	24	may	may	PROPN
cblr-14237	1421	25	3	3	NUM
cblr-14237	1421	26	,	,	PUNCT
cblr-14237	1421	27	2021	2021	NUM
cblr-14237	1421	28	)	)	PUNCT
cblr-14237	1421	29	.	.	PUNCT
cblr-14237	1422	1	286	286	NUM
cblr-14237	1422	2	see	see	VERB
cblr-14237	1422	3	lucas	lucas	PROPN
cblr-14237	1422	4	goodman	goodman	PROPN
cblr-14237	1422	5	,	,	PUNCT
cblr-14237	1422	6	katherine	katherine	PROPN
cblr-14237	1422	7	lim	lim	PROPN
cblr-14237	1422	8	,	,	PUNCT
cblr-14237	1422	9	bruce	bruce	PROPN
cblr-14237	1422	10	sacerdote	sacerdote	PROPN
cblr-14237	1422	11	&	&	CCONJ
cblr-14237	1422	12	andrew	andrew	PROPN
cblr-14237	1422	13	whitten	whitten	PROPN
cblr-14237	1422	14	,	,	PUNCT
cblr-14237	1422	15	simulating	simulate	VERB
cblr-14237	1422	16	the	the	DET
cblr-14237	1422	17	199a	199a	ADJ
cblr-14237	1422	18	deduction	deduction	NOUN
cblr-14237	1422	19	for	for	ADP
cblr-14237	1422	20	pass	pass	NOUN
cblr-14237	1422	21	-	-	PUNCT
cblr-14237	1422	22	through	through	ADP
cblr-14237	1422	23	owners	owner	NOUN
cblr-14237	1422	24	14	14	NUM
cblr-14237	1422	25	,	,	PUNCT
cblr-14237	1422	26	16	16	NUM
cblr-14237	1422	27	706	706	NUM
cblr-14237	1422	28	columbia	columbia	PROPN
cblr-14237	1422	29	business	business	NOUN
cblr-14237	1422	30	law	law	PROPN
cblr-14237	1422	31	review	review	NOUN
cblr-14237	1422	32	[	[	X
cblr-14237	1422	33	vol	vol	NOUN
cblr-14237	1422	34	.	.	NOUN
cblr-14237	1422	35	2024	2024	NUM
cblr-14237	1422	36	mentioned	mention	VERB
cblr-14237	1422	37	this	this	DET
cblr-14237	1422	38	limitation	limitation	NOUN
cblr-14237	1422	39	as	as	ADV
cblr-14237	1422	40	late	late	ADV
cblr-14237	1422	41	as	as	ADP
cblr-14237	1422	42	march	march	PROPN
cblr-14237	1422	43	2021	2021	NUM
cblr-14237	1422	44	,	,	PUNCT
cblr-14237	1422	45	the	the	DET
cblr-14237	1422	46	administration	administration	NOUN
cblr-14237	1422	47	’s	’s	PART
cblr-14237	1422	48	2022	2022	NUM
cblr-14237	1422	49	greenbook	greenbook	NOUN
cblr-14237	1422	50	,	,	PUNCT
cblr-14237	1422	51	which	which	PRON
cblr-14237	1422	52	details	detail	VERB
cblr-14237	1422	53	the	the	DET
cblr-14237	1422	54	effects	effect	NOUN
cblr-14237	1422	55	of	of	ADP
cblr-14237	1422	56	presidential	presidential	ADJ
cblr-14237	1422	57	revenue	revenue	NOUN
cblr-14237	1422	58	proposals	proposal	NOUN
cblr-14237	1422	59	,	,	PUNCT
cblr-14237	1422	60	omitted	omit	VERB
cblr-14237	1422	61	any	any	DET
cblr-14237	1422	62	mention	mention	NOUN
cblr-14237	1422	63	of	of	ADP
cblr-14237	1422	64	the	the	DET
cblr-14237	1422	65	pass	pass	VERB
cblr-14237	1422	66	-	-	PUNCT
cblr-14237	1422	67	through	through	ADP
cblr-14237	1422	68	deduction.287	deduction.287	NOUN
cblr-14237	1422	69	as	as	ADP
cblr-14237	1422	70	the	the	DET
cblr-14237	1422	71	provision	provision	NOUN
cblr-14237	1422	72	’s	’s	PART
cblr-14237	1422	73	2026	2026	NUM
cblr-14237	1422	74	sunset	sunset	NOUN
cblr-14237	1422	75	approaches	approach	NOUN
cblr-14237	1422	76	,	,	PUNCT
cblr-14237	1422	77	myriad	myriad	ADJ
cblr-14237	1422	78	proposals	proposal	NOUN
cblr-14237	1422	79	would	would	AUX
cblr-14237	1422	80	extend	extend	VERB
cblr-14237	1422	81	all	all	PRON
cblr-14237	1422	82	or	or	CCONJ
cblr-14237	1422	83	part	part	NOUN
cblr-14237	1422	84	of	of	ADP
cblr-14237	1422	85	§	§	PROPN
cblr-14237	1422	86	199a	199a	NOUN
cblr-14237	1422	87	,	,	PUNCT
cblr-14237	1422	88	perhaps	perhaps	ADV
cblr-14237	1422	89	as	as	ADP
cblr-14237	1422	90	part	part	NOUN
cblr-14237	1422	91	of	of	ADP
cblr-14237	1422	92	a	a	DET
cblr-14237	1422	93	political	political	ADJ
cblr-14237	1422	94	compromise	compromise	NOUN
cblr-14237	1422	95	over	over	ADP
cblr-14237	1422	96	the	the	DET
cblr-14237	1422	97	competing	compete	VERB
cblr-14237	1422	98	principles	principle	NOUN
cblr-14237	1422	99	expressed	express	VERB
cblr-14237	1422	100	in	in	ADP
cblr-14237	1422	101	the	the	DET
cblr-14237	1422	102	first	first	ADJ
cblr-14237	1422	103	trump	trump	NOUN
cblr-14237	1422	104	administration	administration	NOUN
cblr-14237	1422	105	’s	’s	PART
cblr-14237	1422	106	tcja	tcja	PROPN
cblr-14237	1422	107	and	and	CCONJ
cblr-14237	1422	108	the	the	DET
cblr-14237	1422	109	biden	biden	PROPN
cblr-14237	1422	110	administration	administration	PROPN
cblr-14237	1422	111	’s	’s	PART
cblr-14237	1422	112	arpa	arpa	NOUN
cblr-14237	1422	113	,	,	PUNCT
cblr-14237	1422	114	which	which	PRON
cblr-14237	1422	115	broadened	broaden	VERB
cblr-14237	1422	116	certain	certain	ADJ
cblr-14237	1422	117	social	social	ADJ
cblr-14237	1422	118	support	support	NOUN
cblr-14237	1422	119	programs	program	NOUN
cblr-14237	1422	120	on	on	ADP
cblr-14237	1422	121	a	a	DET
cblr-14237	1422	122	temporary	temporary	ADJ
cblr-14237	1422	123	basis.288	basis.288	NOUN
cblr-14237	1422	124	alternatively	alternatively	ADV
cblr-14237	1422	125	,	,	PUNCT
cblr-14237	1422	126	the	the	DET
cblr-14237	1422	127	second	second	ADJ
cblr-14237	1422	128	trump	trump	NOUN
cblr-14237	1422	129	administration	administration	NOUN
cblr-14237	1422	130	could	could	AUX
cblr-14237	1422	131	work	work	VERB
cblr-14237	1422	132	with	with	ADP
cblr-14237	1422	133	both	both	CCONJ
cblr-14237	1422	134	republican	republican	PROPN
cblr-14237	1422	135	-	-	PUNCT
cblr-14237	1422	136	controlled	control	VERB
cblr-14237	1422	137	houses	house	NOUN
cblr-14237	1422	138	of	of	ADP
cblr-14237	1422	139	congress	congress	PROPN
cblr-14237	1422	140	to	to	PART
cblr-14237	1422	141	extend	extend	VERB
cblr-14237	1422	142	§	§	PROPN
cblr-14237	1422	143	199a	199a	NOUN
cblr-14237	1422	144	through	through	ADP
cblr-14237	1422	145	partisan	partisan	ADJ
cblr-14237	1422	146	legislation	legislation	NOUN
cblr-14237	1422	147	.	.	PUNCT
cblr-14237	1423	1	indeed	indeed	ADV
cblr-14237	1423	2	,	,	PUNCT
cblr-14237	1423	3	the	the	DET
cblr-14237	1423	4	pass	pass	VERB
cblr-14237	1423	5	-	-	PUNCT
cblr-14237	1423	6	through	through	ADP
cblr-14237	1423	7	deduction	deduction	NOUN
cblr-14237	1423	8	was	be	AUX
cblr-14237	1423	9	never	never	ADV
cblr-14237	1423	10	particularly	particularly	ADV
cblr-14237	1423	11	likely	likely	ADJ
cblr-14237	1423	12	to	to	PART
cblr-14237	1423	13	sunset	sunset	VERB
cblr-14237	1423	14	quietly	quietly	ADV
cblr-14237	1423	15	at	at	ADP
cblr-14237	1423	16	the	the	DET
cblr-14237	1423	17	end	end	NOUN
cblr-14237	1423	18	of	of	ADP
cblr-14237	1423	19	2025	2025	NUM
cblr-14237	1423	20	.	.	PUNCT
cblr-14237	1424	1	in	in	ADP
cblr-14237	1424	2	the	the	DET
cblr-14237	1424	3	tax	tax	NOUN
cblr-14237	1424	4	legislative	legislative	ADJ
cblr-14237	1424	5	process	process	NOUN
cblr-14237	1424	6	,	,	PUNCT
cblr-14237	1424	7	sunset	sunset	NOUN
cblr-14237	1424	8	provisions	provision	NOUN
cblr-14237	1424	9	are	be	AUX
cblr-14237	1424	10	notoriously	notoriously	ADV
cblr-14237	1424	11	plastic	plastic	ADJ
cblr-14237	1424	12	,	,	PUNCT
cblr-14237	1424	13	as	as	SCONJ
cblr-14237	1424	14	evidenced	evidence	VERB
cblr-14237	1424	15	by	by	ADP
cblr-14237	1424	16	the	the	DET
cblr-14237	1424	17	longstanding	longstanding	ADJ
cblr-14237	1424	18	congressional	congressional	ADJ
cblr-14237	1424	19	practice	practice	NOUN
cblr-14237	1424	20	of	of	ADP
cblr-14237	1424	21	renewing	renew	VERB
cblr-14237	1424	22	annually	annually	ADV
cblr-14237	1424	23	a	a	DET
cblr-14237	1424	24	class	class	NOUN
cblr-14237	1424	25	of	of	ADP
cblr-14237	1424	26	expiring	expire	VERB
cblr-14237	1424	27	provisions	provision	NOUN
cblr-14237	1424	28	known	know	VERB
cblr-14237	1424	29	as	as	ADP
cblr-14237	1424	30	“	"	PUNCT
cblr-14237	1424	31	extenders	extender	NOUN
cblr-14237	1424	32	.	.	PUNCT
cblr-14237	1425	1	”289	”289	VERB
cblr-14237	1425	2	also	also	ADV
cblr-14237	1425	3	,	,	PUNCT
cblr-14237	1425	4	in	in	ADP
cblr-14237	1425	5	2001	2001	NUM
cblr-14237	1425	6	and	and	CCONJ
cblr-14237	1425	7	2003	2003	NUM
cblr-14237	1425	8	,	,	PUNCT
cblr-14237	1425	9	the	the	DET
cblr-14237	1425	10	bush	bush	PROPN
cblr-14237	1425	11	(	(	PUNCT
cblr-14237	1425	12	off	off	ADP
cblr-14237	1425	13	.	.	PUNCT
cblr-14237	1426	1	of	of	ADP
cblr-14237	1426	2	tax	tax	NOUN
cblr-14237	1426	3	analysis	analysis	NOUN
cblr-14237	1426	4	,	,	PUNCT
cblr-14237	1426	5	working	working	NOUN
cblr-14237	1426	6	paper	paper	NOUN
cblr-14237	1426	7	no	no	INTJ
cblr-14237	1426	8	.	.	PROPN
cblr-14237	1426	9	118	118	NUM
cblr-14237	1426	10	,	,	PUNCT
cblr-14237	1426	11	2019	2019	NUM
cblr-14237	1426	12	)	)	PUNCT
cblr-14237	1427	1	,	,	PUNCT
cblr-14237	1427	2	https://home.treasury.gov/system/files/131/wp-118.pdf	https://home.treasury.gov/system/files/131/wp-118.pdf	PUNCT
cblr-14237	1428	1	[	[	X
cblr-14237	1428	2	https://perma.cc/k2qn-zpey	https://perma.cc/k2qn-zpey	NOUN
cblr-14237	1428	3	]	]	PUNCT
cblr-14237	1428	4	.	.	PUNCT
cblr-14237	1429	1	287	287	NUM
cblr-14237	1429	2	see	see	VERB
cblr-14237	1429	3	dep’t	dep’t	NOUN
cblr-14237	1429	4	of	of	ADP
cblr-14237	1429	5	the	the	DET
cblr-14237	1429	6	treas	treas	PROPN
cblr-14237	1429	7	.	.	PROPN
cblr-14237	1429	8	,	,	PUNCT
cblr-14237	1429	9	gen	gen	PROPN
cblr-14237	1429	10	.	.	PROPN
cblr-14237	1429	11	explanations	explanation	NOUN
cblr-14237	1429	12	of	of	ADP
cblr-14237	1429	13	the	the	DET
cblr-14237	1429	14	admin	admin	ADJ
cblr-14237	1429	15	.	.	PROPN
cblr-14237	1429	16	’s	’s	PART
cblr-14237	1429	17	fiscal	fiscal	ADJ
cblr-14237	1429	18	year	year	NOUN
cblr-14237	1429	19	2022	2022	NUM
cblr-14237	1429	20	revenue	revenue	NOUN
cblr-14237	1429	21	proposals	proposal	NOUN
cblr-14237	1429	22	(	(	PUNCT
cblr-14237	1429	23	may	may	NOUN
cblr-14237	1429	24	2021	2021	NUM
cblr-14237	1429	25	)	)	PUNCT
cblr-14237	1429	26	,	,	PUNCT
cblr-14237	1430	1	https://home.treasury.gov/system/files/131/general-explanationsfy2022.pdf	https://home.treasury.gov/system/files/131/general-explanationsfy2022.pdf	PROPN
cblr-14237	1431	1	[	[	X
cblr-14237	1431	2	https://perma.cc/a383-254a	https://perma.cc/a383-254a	X
cblr-14237	1431	3	]	]	PUNCT
cblr-14237	1431	4	.	.	PUNCT
cblr-14237	1432	1	288	288	NUM
cblr-14237	1432	2	see	see	VERB
cblr-14237	1432	3	main	main	ADJ
cblr-14237	1432	4	street	street	NOUN
cblr-14237	1432	5	tax	tax	NOUN
cblr-14237	1432	6	certainty	certainty	PROPN
cblr-14237	1432	7	act	act	PROPN
cblr-14237	1432	8	,	,	PUNCT
cblr-14237	1432	9	h.r	h.r	PROPN
cblr-14237	1432	10	.	.	PROPN
cblr-14237	1432	11	4721	4721	NUM
cblr-14237	1432	12	,	,	PUNCT
cblr-14237	1432	13	118th	118th	PROPN
cblr-14237	1432	14	cong	cong	NOUN
cblr-14237	1432	15	.	.	PUNCT
cblr-14237	1433	1	§	§	PROPN
cblr-14237	1433	2	2	2	NUM
cblr-14237	1433	3	(	(	PUNCT
cblr-14237	1433	4	2023	2023	NUM
cblr-14237	1433	5	)	)	PUNCT
cblr-14237	1433	6	;	;	PUNCT
cblr-14237	1433	7	main	main	ADJ
cblr-14237	1433	8	street	street	NOUN
cblr-14237	1433	9	tax	tax	NOUN
cblr-14237	1433	10	certainty	certainty	PROPN
cblr-14237	1433	11	act	act	PROPN
cblr-14237	1433	12	,	,	PUNCT
cblr-14237	1433	13	s.	s.	PROPN
cblr-14237	1433	14	1706	1706	NUM
cblr-14237	1433	15	,	,	PUNCT
cblr-14237	1433	16	118th	118th	PROPN
cblr-14237	1433	17	cong	cong	NOUN
cblr-14237	1433	18	.	.	PUNCT
cblr-14237	1434	1	§	§	PROPN
cblr-14237	1434	2	2	2	NUM
cblr-14237	1434	3	(	(	PUNCT
cblr-14237	1434	4	2023	2023	NUM
cblr-14237	1434	5	)	)	PUNCT
cblr-14237	1434	6	;	;	PUNCT
cblr-14237	1434	7	see	see	VERB
cblr-14237	1434	8	generally	generally	ADV
cblr-14237	1434	9	gary	gary	PROPN
cblr-14237	1434	10	guenther	guenther	PROPN
cblr-14237	1434	11	,	,	PUNCT
cblr-14237	1434	12	cong	cong	PROPN
cblr-14237	1434	13	.	.	PUNCT
cblr-14237	1435	1	rsch	rsch	PROPN
cblr-14237	1435	2	.	.	PUNCT
cblr-14237	1436	1	serv	serv	PROPN
cblr-14237	1436	2	.	.	PROPN
cblr-14237	1436	3	,	,	PUNCT
cblr-14237	1436	4	rep	rep	PROPN
cblr-14237	1436	5	.	.	PROPN
cblr-14237	1436	6	no	no	PROPN
cblr-14237	1436	7	.	.	PUNCT
cblr-14237	1437	1	in12226	in12226	PROPN
cblr-14237	1437	2	,	,	PUNCT
cblr-14237	1437	3	the	the	DET
cblr-14237	1437	4	debate	debate	NOUN
cblr-14237	1437	5	over	over	ADP
cblr-14237	1437	6	extending	extend	VERB
cblr-14237	1437	7	the	the	DET
cblr-14237	1437	8	section	section	NOUN
cblr-14237	1437	9	199a	199a	NOUN
cblr-14237	1437	10	deduction	deduction	NOUN
cblr-14237	1437	11	for	for	ADP
cblr-14237	1437	12	qualified	qualified	ADJ
cblr-14237	1437	13	business	business	NOUN
cblr-14237	1437	14	income	income	NOUN
cblr-14237	1437	15	1	1	NUM
cblr-14237	1437	16	(	(	PUNCT
cblr-14237	1437	17	2024	2024	NUM
cblr-14237	1437	18	)	)	PUNCT
cblr-14237	1437	19	(	(	PUNCT
cblr-14237	1437	20	“	"	PUNCT
cblr-14237	1437	21	there	there	PRON
cblr-14237	1437	22	is	be	VERB
cblr-14237	1437	23	bipartisan	bipartisan	ADJ
cblr-14237	1437	24	support	support	NOUN
cblr-14237	1437	25	in	in	ADP
cblr-14237	1437	26	congress	congress	PROPN
cblr-14237	1437	27	for	for	ADP
cblr-14237	1437	28	extending	extend	VERB
cblr-14237	1437	29	the	the	DET
cblr-14237	1437	30	section	section	NOUN
cblr-14237	1437	31	199a	199a	NOUN
cblr-14237	1437	32	deduction	deduction	NOUN
cblr-14237	1437	33	beyond	beyond	ADP
cblr-14237	1437	34	2025	2025	NUM
cblr-14237	1437	35	.	.	PUNCT
cblr-14237	1437	36	”	"	PUNCT
cblr-14237	1437	37	)	)	PUNCT
cblr-14237	1437	38	,	,	PUNCT
cblr-14237	1437	39	https://crsreports.congress.gov/product/pdf/in/in12226	https://crsreports.congress.gov/product/pdf/in/in12226	PROPN
cblr-14237	1437	40	.	.	PROPN
cblr-14237	1438	1	289	289	NUM
cblr-14237	1438	2	see	see	VERB
cblr-14237	1438	3	rebecca	rebecca	PROPN
cblr-14237	1438	4	m.	m.	PROPN
cblr-14237	1438	5	kysar	kysar	PROPN
cblr-14237	1438	6	,	,	PUNCT
cblr-14237	1438	7	lasting	lasting	ADJ
cblr-14237	1438	8	legislation	legislation	NOUN
cblr-14237	1438	9	,	,	PUNCT
cblr-14237	1438	10	159	159	NUM
cblr-14237	1438	11	u.	u.	PROPN
cblr-14237	1438	12	penn	penn	PROPN
cblr-14237	1438	13	.	.	PUNCT
cblr-14237	1439	1	l.	l.	PROPN
cblr-14237	1439	2	rev	rev	PROPN
cblr-14237	1439	3	.	.	PROPN
cblr-14237	1439	4	1007	1007	NUM
cblr-14237	1439	5	,	,	PUNCT
cblr-14237	1439	6	1016	1016	NUM
cblr-14237	1439	7	(	(	PUNCT
cblr-14237	1439	8	2011	2011	NUM
cblr-14237	1439	9	)	)	PUNCT
cblr-14237	1439	10	.	.	PUNCT
cblr-14237	1440	1	a	a	DET
cblr-14237	1440	2	historical	historical	ADJ
cblr-14237	1440	3	example	example	NOUN
cblr-14237	1440	4	is	be	AUX
cblr-14237	1440	5	the	the	DET
cblr-14237	1440	6	credit	credit	NOUN
cblr-14237	1440	7	for	for	ADP
cblr-14237	1440	8	research	research	NOUN
cblr-14237	1440	9	and	and	CCONJ
cblr-14237	1440	10	development	development	NOUN
cblr-14237	1440	11	in	in	ADP
cblr-14237	1440	12	§	§	PROPN
cblr-14237	1440	13	41	41	NUM
cblr-14237	1440	14	,	,	PUNCT
cblr-14237	1440	15	which	which	PRON
cblr-14237	1440	16	became	become	VERB
cblr-14237	1440	17	permanent	permanent	ADJ
cblr-14237	1440	18	in	in	ADP
cblr-14237	1440	19	2015	2015	NUM
cblr-14237	1440	20	.	.	PUNCT
cblr-14237	1441	1	see	see	VERB
cblr-14237	1441	2	gary	gary	PROPN
cblr-14237	1441	3	guenther	guenther	PROPN
cblr-14237	1441	4	,	,	PUNCT
cblr-14237	1441	5	cong	cong	PROPN
cblr-14237	1441	6	.	.	PUNCT
cblr-14237	1442	1	rsch	rsch	PROPN
cblr-14237	1442	2	.	.	PUNCT
cblr-14237	1443	1	serv	serv	PROPN
cblr-14237	1443	2	.	.	PROPN
cblr-14237	1443	3	,	,	PUNCT
cblr-14237	1443	4	rep	rep	PROPN
cblr-14237	1443	5	.	.	PROPN
cblr-14237	1443	6	no	no	PROPN
cblr-14237	1443	7	.	.	PUNCT
cblr-14237	1444	1	rl31181	rl31181	PROPN
cblr-14237	1444	2	,	,	PUNCT
cblr-14237	1444	3	federal	federal	ADJ
cblr-14237	1444	4	research	research	NOUN
cblr-14237	1444	5	tax	tax	NOUN
cblr-14237	1444	6	credit	credit	NOUN
cblr-14237	1444	7	:	:	PUNCT
cblr-14237	1444	8	current	current	ADJ
cblr-14237	1444	9	law	law	NOUN
cblr-14237	1444	10	and	and	CCONJ
cblr-14237	1444	11	policy	policy	NOUN
cblr-14237	1444	12	issues	issue	NOUN
cblr-14237	1444	13	3–4	3–4	NUM
cblr-14237	1444	14	(	(	PUNCT
cblr-14237	1444	15	2022	2022	NUM
cblr-14237	1444	16	)	)	PUNCT
cblr-14237	1444	17	,	,	PUNCT
cblr-14237	1444	18	https://crsreports.congress.gov/product/pdf/rl/rl31181	https://crsreports.congress.gov/product/pdf/rl/rl31181	PROPN
cblr-14237	1444	19	.	.	PUNCT
cblr-14237	1445	1	current	current	ADJ
cblr-14237	1445	2	examples	example	NOUN
cblr-14237	1445	3	include	include	VERB
cblr-14237	1445	4	a	a	DET
cblr-14237	1445	5	bevy	bevy	NOUN
cblr-14237	1445	6	of	of	ADP
cblr-14237	1445	7	renewable	renewable	ADJ
cblr-14237	1445	8	and	and	CCONJ
cblr-14237	1445	9	alternative	alternative	ADJ
cblr-14237	1445	10	energy	energy	NOUN
cblr-14237	1445	11	credits	credit	NOUN
cblr-14237	1445	12	.	.	PUNCT
cblr-14237	1446	1	see	see	VERB
cblr-14237	1446	2	,	,	PUNCT
cblr-14237	1446	3	e.g.	e.g.	ADV
cblr-14237	1446	4	,	,	PUNCT
cblr-14237	1446	5	i.r.c	i.r.c	NOUN
cblr-14237	1446	6	.	.	PUNCT
cblr-14237	1447	1	§	§	PROPN
cblr-14237	1447	2	25c	25c	NOUN
cblr-14237	1447	3	.	.	PUNCT
cblr-14237	1448	1	no	no	INTJ
cblr-14237	1448	2	.	.	NOUN
cblr-14237	1448	3	2	2	NUM
cblr-14237	1448	4	]	]	PUNCT
cblr-14237	1448	5	transforming	transform	VERB
cblr-14237	1448	6	tax	tax	NOUN
cblr-14237	1448	7	expenditures	expenditure	NOUN
cblr-14237	1448	8	707	707	NUM
cblr-14237	1448	9	administration	administration	NOUN
cblr-14237	1448	10	passed	pass	VERB
cblr-14237	1448	11	similar	similar	ADJ
cblr-14237	1448	12	time	time	NOUN
cblr-14237	1448	13	-	-	PUNCT
cblr-14237	1448	14	limited	limit	VERB
cblr-14237	1448	15	tax	tax	NOUN
cblr-14237	1448	16	cuts	cut	NOUN
cblr-14237	1448	17	through	through	ADP
cblr-14237	1448	18	the	the	DET
cblr-14237	1448	19	budget	budget	NOUN
cblr-14237	1448	20	reconciliation	reconciliation	NOUN
cblr-14237	1448	21	process	process	NOUN
cblr-14237	1448	22	.	.	PUNCT
cblr-14237	1449	1	in	in	ADP
cblr-14237	1449	2	2012	2012	NUM
cblr-14237	1449	3	(	(	PUNCT
cblr-14237	1449	4	and	and	CCONJ
cblr-14237	1449	5	after	after	ADP
cblr-14237	1449	6	a	a	DET
cblr-14237	1449	7	protracted	protract	VERB
cblr-14237	1449	8	,	,	PUNCT
cblr-14237	1449	9	acrimonious	acrimonious	ADJ
cblr-14237	1449	10	political	political	ADJ
cblr-14237	1449	11	battle	battle	NOUN
cblr-14237	1449	12	with	with	ADP
cblr-14237	1449	13	republicans	republican	NOUN
cblr-14237	1449	14	)	)	PUNCT
cblr-14237	1449	15	,	,	PUNCT
cblr-14237	1449	16	president	president	NOUN
cblr-14237	1449	17	obama	obama	PROPN
cblr-14237	1449	18	ultimately	ultimately	ADV
cblr-14237	1449	19	made	make	VERB
cblr-14237	1449	20	a	a	DET
cblr-14237	1449	21	substantial	substantial	ADJ
cblr-14237	1449	22	portion	portion	NOUN
cblr-14237	1449	23	of	of	ADP
cblr-14237	1449	24	these	these	DET
cblr-14237	1449	25	tax	tax	NOUN
cblr-14237	1449	26	cuts	cut	NOUN
cblr-14237	1449	27	permanent.290	permanent.290	NUM
cblr-14237	1449	28	this	this	DET
cblr-14237	1449	29	history	history	NOUN
cblr-14237	1449	30	indicates	indicate	VERB
cblr-14237	1449	31	that	that	SCONJ
cblr-14237	1449	32	the	the	DET
cblr-14237	1449	33	pass	pass	VERB
cblr-14237	1449	34	-	-	PUNCT
cblr-14237	1449	35	through	through	ADP
cblr-14237	1449	36	deduction	deduction	NOUN
cblr-14237	1449	37	’s	’s	PART
cblr-14237	1449	38	statutory	statutory	ADJ
cblr-14237	1449	39	expiration	expiration	NOUN
cblr-14237	1449	40	date	date	NOUN
cblr-14237	1449	41	should	should	AUX
cblr-14237	1449	42	be	be	AUX
cblr-14237	1449	43	viewed	view	VERB
cblr-14237	1449	44	as	as	ADP
cblr-14237	1449	45	a	a	DET
cblr-14237	1449	46	form	form	NOUN
cblr-14237	1449	47	of	of	ADP
cblr-14237	1449	48	agenda	agenda	NOUN
cblr-14237	1449	49	-	-	PUNCT
cblr-14237	1449	50	setting	setting	NOUN
cblr-14237	1449	51	for	for	ADP
cblr-14237	1449	52	future	future	ADJ
cblr-14237	1449	53	congresses	congress	NOUN
cblr-14237	1449	54	,	,	PUNCT
cblr-14237	1449	55	rather	rather	ADV
cblr-14237	1449	56	than	than	ADP
cblr-14237	1449	57	a	a	DET
cblr-14237	1449	58	statement	statement	NOUN
cblr-14237	1449	59	of	of	ADP
cblr-14237	1449	60	substantive	substantive	ADJ
cblr-14237	1449	61	policy.291	policy.291	NOUN
cblr-14237	1449	62	the	the	DET
cblr-14237	1449	63	pass	pass	VERB
cblr-14237	1449	64	-	-	PUNCT
cblr-14237	1449	65	through	through	ADP
cblr-14237	1449	66	deduction	deduction	NOUN
cblr-14237	1449	67	’s	’s	PART
cblr-14237	1449	68	long	long	ADJ
cblr-14237	1449	69	-	-	PUNCT
cblr-14237	1449	70	term	term	NOUN
cblr-14237	1449	71	political	political	ADJ
cblr-14237	1449	72	economy	economy	NOUN
cblr-14237	1449	73	also	also	ADV
cblr-14237	1449	74	may	may	AUX
cblr-14237	1449	75	prove	prove	VERB
cblr-14237	1449	76	difficult	difficult	ADJ
cblr-14237	1449	77	for	for	ADP
cblr-14237	1449	78	any	any	DET
cblr-14237	1449	79	strategy	strategy	NOUN
cblr-14237	1449	80	that	that	PRON
cblr-14237	1449	81	relies	rely	VERB
cblr-14237	1449	82	on	on	ADP
cblr-14237	1449	83	the	the	DET
cblr-14237	1449	84	provision	provision	NOUN
cblr-14237	1449	85	’s	’s	PART
cblr-14237	1449	86	repeal	repeal	NOUN
cblr-14237	1449	87	or	or	CCONJ
cblr-14237	1449	88	lapse	lapse	NOUN
cblr-14237	1449	89	.	.	PUNCT
cblr-14237	1450	1	section	section	NOUN
cblr-14237	1450	2	199a	199a	PROPN
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cblr-14237	1450	4	broadly	broadly	ADV
cblr-14237	1450	5	across	across	ADP
cblr-14237	1450	6	the	the	DET
cblr-14237	1450	7	income	income	NOUN
cblr-14237	1450	8	spectrum.292	spectrum.292	NOUN
cblr-14237	1450	9	since	since	SCONJ
cblr-14237	1450	10	2018	2018	NUM
cblr-14237	1450	11	,	,	PUNCT
cblr-14237	1450	12	tens	ten	NOUN
cblr-14237	1450	13	of	of	ADP
cblr-14237	1450	14	millions	million	NOUN
cblr-14237	1450	15	of	of	ADP
cblr-14237	1450	16	taxpayers	taxpayer	NOUN
cblr-14237	1450	17	have	have	AUX
cblr-14237	1450	18	claimed	claim	VERB
cblr-14237	1450	19	deductions	deduction	NOUN
cblr-14237	1450	20	under	under	ADP
cblr-14237	1450	21	§	§	NOUN
cblr-14237	1450	22	199a	199a	NOUN
cblr-14237	1450	23	,	,	PUNCT
cblr-14237	1450	24	and	and	CCONJ
cblr-14237	1450	25	the	the	DET
cblr-14237	1450	26	office	office	NOUN
cblr-14237	1450	27	of	of	ADP
cblr-14237	1450	28	tax	tax	NOUN
cblr-14237	1450	29	analysis	analysis	NOUN
cblr-14237	1450	30	estimates	estimate	VERB
cblr-14237	1450	31	that	that	SCONJ
cblr-14237	1450	32	more	more	ADJ
cblr-14237	1450	33	than	than	ADP
cblr-14237	1450	34	80	80	NUM
cblr-14237	1450	35	%	%	NOUN
cblr-14237	1450	36	of	of	ADP
cblr-14237	1450	37	potential	potential	ADJ
cblr-14237	1450	38	claimants	claimant	NOUN
cblr-14237	1450	39	fall	fall	VERB
cblr-14237	1450	40	outside	outside	ADP
cblr-14237	1450	41	of	of	ADP
cblr-14237	1450	42	the	the	DET
cblr-14237	1450	43	highest	high	ADJ
cblr-14237	1450	44	income	income	NOUN
cblr-14237	1450	45	decile.293	decile.293	ADP
cblr-14237	1450	46	these	these	DET
cblr-14237	1450	47	potential	potential	ADJ
cblr-14237	1450	48	voters	voter	NOUN
cblr-14237	1450	49	may	may	AUX
cblr-14237	1450	50	resist	resist	VERB
cblr-14237	1450	51	the	the	DET
cblr-14237	1450	52	expiration	expiration	NOUN
cblr-14237	1450	53	of	of	ADP
cblr-14237	1450	54	an	an	DET
cblr-14237	1450	55	existing	exist	VERB
cblr-14237	1450	56	tax	tax	NOUN
cblr-14237	1450	57	preference	preference	NOUN
cblr-14237	1450	58	,	,	PUNCT
cblr-14237	1450	59	even	even	ADV
cblr-14237	1450	60	if	if	SCONJ
cblr-14237	1450	61	their	their	PRON
cblr-14237	1450	62	individual	individual	ADJ
cblr-14237	1450	63	benefit	benefit	NOUN
cblr-14237	1450	64	is	be	AUX
cblr-14237	1450	65	small	small	ADJ
cblr-14237	1450	66	compared	compare	VERB
cblr-14237	1450	67	to	to	ADP
cblr-14237	1450	68	the	the	DET
cblr-14237	1450	69	dollar	dollar	NOUN
cblr-14237	1450	70	reductions	reduction	NOUN
cblr-14237	1450	71	claimed	claim	VERB
cblr-14237	1450	72	by	by	ADP
cblr-14237	1450	73	high	high	ADJ
cblr-14237	1450	74	earners.294	earners.294	NOUN
cblr-14237	1450	75	moreover	moreover	ADV
cblr-14237	1450	76	,	,	PUNCT
cblr-14237	1450	77	the	the	DET
cblr-14237	1450	78	highest	high	ADJ
cblr-14237	1450	79	income	income	NOUN
cblr-14237	1450	80	decile	decile	NOUN
cblr-14237	1450	81	receives	receive	VERB
cblr-14237	1450	82	more	more	ADJ
cblr-14237	1450	83	than	than	ADP
cblr-14237	1450	84	80	80	NUM
cblr-14237	1450	85	%	%	NOUN
cblr-14237	1450	86	290	290	NUM
cblr-14237	1450	87	see	see	NOUN
cblr-14237	1450	88	chye	chye	PROPN
cblr-14237	1450	89	-	-	PUNCT
cblr-14237	1450	90	ching	ching	PROPN
cblr-14237	1450	91	huang	huang	PROPN
cblr-14237	1450	92	,	,	PUNCT
cblr-14237	1450	93	budget	budget	NOUN
cblr-14237	1450	94	deal	deal	NOUN
cblr-14237	1450	95	makes	make	VERB
cblr-14237	1450	96	permanent	permanent	ADJ
cblr-14237	1450	97	82	82	NUM
cblr-14237	1450	98	%	%	NOUN
cblr-14237	1450	99	of	of	ADP
cblr-14237	1450	100	president	president	PROPN
cblr-14237	1450	101	bush	bush	PROPN
cblr-14237	1450	102	’s	’s	PART
cblr-14237	1450	103	tax	tax	NOUN
cblr-14237	1450	104	cuts	cut	NOUN
cblr-14237	1450	105	,	,	PUNCT
cblr-14237	1450	106	ctr	ctr	PROPN
cblr-14237	1450	107	.	.	PUNCT
cblr-14237	1451	1	on	on	ADP
cblr-14237	1451	2	budget	budget	NOUN
cblr-14237	1451	3	&	&	CCONJ
cblr-14237	1451	4	pol’y	pol’y	NOUN
cblr-14237	1451	5	priorities	priority	NOUN
cblr-14237	1451	6	,	,	PUNCT
cblr-14237	1451	7	jan	jan	PROPN
cblr-14237	1451	8	.	.	PROPN
cblr-14237	1451	9	3	3	NUM
cblr-14237	1451	10	,	,	PUNCT
cblr-14237	1451	11	2013	2013	NUM
cblr-14237	1451	12	,	,	PUNCT
cblr-14237	1451	13	https://www.cbpp.org/research/budget-deal-makes-permanent-82-percentof-president-bushs-tax-cuts	https://www.cbpp.org/research/budget-deal-makes-permanent-82-percentof-president-bushs-tax-cuts	PROPN
cblr-14237	1451	14	.	.	PUNCT
cblr-14237	1452	1	291	291	NUM
cblr-14237	1452	2	see	see	VERB
cblr-14237	1452	3	gersen	gersen	PROPN
cblr-14237	1452	4	,	,	PUNCT
cblr-14237	1452	5	supra	supra	PROPN
cblr-14237	1452	6	note	note	PROPN
cblr-14237	1452	7	284	284	NUM
cblr-14237	1452	8	,	,	PUNCT
cblr-14237	1452	9	at	at	ADP
cblr-14237	1452	10	266	266	NUM
cblr-14237	1452	11	(	(	PUNCT
cblr-14237	1452	12	2007	2007	NUM
cblr-14237	1452	13	)	)	PUNCT
cblr-14237	1452	14	(	(	PUNCT
cblr-14237	1452	15	“	"	PUNCT
cblr-14237	1452	16	statutory	statutory	ADJ
cblr-14237	1452	17	expirations	expiration	NOUN
cblr-14237	1452	18	constrain	constrain	VERB
cblr-14237	1452	19	the	the	DET
cblr-14237	1452	20	discretion	discretion	NOUN
cblr-14237	1452	21	of	of	ADP
cblr-14237	1452	22	committee	committee	NOUN
cblr-14237	1452	23	chairs	chair	NOUN
cblr-14237	1452	24	by	by	ADP
cblr-14237	1452	25	mandating	mandate	VERB
cblr-14237	1452	26	that	that	SCONJ
cblr-14237	1452	27	certain	certain	ADJ
cblr-14237	1452	28	items	item	NOUN
cblr-14237	1452	29	be	be	AUX
cblr-14237	1452	30	placed	place	VERB
cblr-14237	1452	31	on	on	ADP
cblr-14237	1452	32	the	the	DET
cblr-14237	1452	33	committee	committee	NOUN
cblr-14237	1452	34	’s	’s	PART
cblr-14237	1452	35	agenda	agenda	NOUN
cblr-14237	1452	36	.	.	PUNCT
cblr-14237	1452	37	”	"	PUNCT
cblr-14237	1452	38	)	)	PUNCT
cblr-14237	1452	39	.	.	PUNCT
cblr-14237	1453	1	292	292	NUM
cblr-14237	1453	2	see	see	VERB
cblr-14237	1453	3	krista	krista	PROPN
cblr-14237	1453	4	m.	m.	PROPN
cblr-14237	1453	5	jones	jones	PROPN
cblr-14237	1453	6	-	-	PUNCT
cblr-14237	1453	7	may	may	PROPN
cblr-14237	1453	8	,	,	PUNCT
cblr-14237	1453	9	real	real	ADJ
cblr-14237	1453	10	people	people	NOUN
cblr-14237	1453	11	,	,	PUNCT
cblr-14237	1453	12	real	real	ADJ
cblr-14237	1453	13	incomes	income	NOUN
cblr-14237	1453	14	:	:	PUNCT
cblr-14237	1453	15	how	how	SCONJ
cblr-14237	1453	16	new	new	ADJ
cblr-14237	1453	17	§	§	PROPN
cblr-14237	1453	18	199a	199a	NOUN
cblr-14237	1453	19	(	(	PUNCT
cblr-14237	1453	20	the	the	DET
cblr-14237	1453	21	new	new	ADJ
cblr-14237	1453	22	twenty	twenty	NUM
cblr-14237	1453	23	-	-	PUNCT
cblr-14237	1453	24	percent	percent	NOUN
cblr-14237	1453	25	deduction	deduction	NOUN
cblr-14237	1453	26	)	)	PUNCT
cblr-14237	1453	27	can	can	AUX
cblr-14237	1453	28	help	help	VERB
cblr-14237	1453	29	individuals	individual	NOUN
cblr-14237	1453	30	in	in	ADP
cblr-14237	1453	31	lower	low	ADJ
cblr-14237	1453	32	income	income	NOUN
cblr-14237	1453	33	brackets	bracket	NOUN
cblr-14237	1453	34	,	,	PUNCT
cblr-14237	1453	35	18	18	NUM
cblr-14237	1453	36	appalachian	appalachian	PROPN
cblr-14237	1453	37	j.	j.	PROPN
cblr-14237	1453	38	l.	l.	PROPN
cblr-14237	1453	39	61	61	NUM
cblr-14237	1453	40	(	(	PUNCT
cblr-14237	1453	41	2019	2019	NUM
cblr-14237	1453	42	)	)	PUNCT
cblr-14237	1453	43	(	(	PUNCT
cblr-14237	1453	44	arguing	argue	VERB
cblr-14237	1453	45	that	that	SCONJ
cblr-14237	1453	46	§	§	PROPN
cblr-14237	1453	47	199a	199a	NOUN
cblr-14237	1453	48	operates	operate	VERB
cblr-14237	1453	49	in	in	ADP
cblr-14237	1453	50	a	a	DET
cblr-14237	1453	51	straightforward	straightforward	ADJ
cblr-14237	1453	52	manner	manner	NOUN
cblr-14237	1453	53	for	for	ADP
cblr-14237	1453	54	middleand	middleand	NOUN
cblr-14237	1453	55	lower	low	ADJ
cblr-14237	1453	56	-	-	PUNCT
cblr-14237	1453	57	income	income	NOUN
cblr-14237	1453	58	claimants	claimant	NOUN
cblr-14237	1453	59	)	)	PUNCT
cblr-14237	1453	60	;	;	PUNCT
cblr-14237	1453	61	andrew	andrew	PROPN
cblr-14237	1453	62	l.	l.	PROPN
cblr-14237	1453	63	snyder	snyder	PROPN
cblr-14237	1453	64	,	,	PUNCT
cblr-14237	1453	65	note	note	VERB
cblr-14237	1453	66	,	,	PUNCT
cblr-14237	1453	67	the	the	DET
cblr-14237	1453	68	lawyer	lawyer	NOUN
cblr-14237	1453	69	,	,	PUNCT
cblr-14237	1453	70	the	the	DET
cblr-14237	1453	71	engineer	engineer	NOUN
cblr-14237	1453	72	,	,	PUNCT
cblr-14237	1453	73	and	and	CCONJ
cblr-14237	1453	74	the	the	DET
cblr-14237	1453	75	gigger	gigger	NOUN
cblr-14237	1453	76	:	:	PUNCT
cblr-14237	1453	77	§	§	PROPN
cblr-14237	1453	78	199a	199a	NOUN
cblr-14237	1453	79	framed	frame	VERB
cblr-14237	1453	80	as	as	ADP
cblr-14237	1453	81	an	an	DET
cblr-14237	1453	82	equitable	equitable	ADJ
cblr-14237	1453	83	deduction	deduction	NOUN
cblr-14237	1453	84	for	for	ADP
cblr-14237	1453	85	middle	middle	ADJ
cblr-14237	1453	86	-	-	PUNCT
cblr-14237	1453	87	class	class	NOUN
cblr-14237	1453	88	business	business	NOUN
cblr-14237	1453	89	owners	owner	NOUN
cblr-14237	1453	90	and	and	CCONJ
cblr-14237	1453	91	gig	gig	NOUN
cblr-14237	1453	92	economy	economy	NOUN
cblr-14237	1453	93	workers	worker	NOUN
cblr-14237	1453	94	,	,	PUNCT
cblr-14237	1453	95	25	25	NUM
cblr-14237	1453	96	fordham	fordham	PROPN
cblr-14237	1453	97	j.	j.	PROPN
cblr-14237	1453	98	corp	corp	PROPN
cblr-14237	1453	99	.	.	PROPN
cblr-14237	1453	100	&	&	CCONJ
cblr-14237	1453	101	fin	fin	PROPN
cblr-14237	1453	102	.	.	PUNCT
cblr-14237	1454	1	l.	l.	PROPN
cblr-14237	1454	2	634–35	634–35	NUM
cblr-14237	1454	3	(	(	PUNCT
cblr-14237	1454	4	“	"	PUNCT
cblr-14237	1454	5	[	[	X
cblr-14237	1454	6	r]epealing	r]epeale	VERB
cblr-14237	1454	7	the	the	DET
cblr-14237	1454	8	provision	provision	NOUN
cblr-14237	1454	9	would	would	AUX
cblr-14237	1454	10	deny	deny	VERB
cblr-14237	1454	11	an	an	DET
cblr-14237	1454	12	equitable	equitable	ADJ
cblr-14237	1454	13	deduction	deduction	NOUN
cblr-14237	1454	14	to	to	ADP
cblr-14237	1454	15	middle	middle	ADJ
cblr-14237	1454	16	-	-	PUNCT
cblr-14237	1454	17	class	class	NOUN
cblr-14237	1454	18	business	business	NOUN
cblr-14237	1454	19	owners	owner	NOUN
cblr-14237	1454	20	and	and	CCONJ
cblr-14237	1454	21	[	[	X
cblr-14237	1454	22	independent	independent	ADJ
cblr-14237	1454	23	contractors]—particularly	contractors]—particularly	NOUN
cblr-14237	1454	24	,	,	PUNCT
cblr-14237	1454	25	those	those	PRON
cblr-14237	1454	26	working	work	VERB
cblr-14237	1454	27	within	within	ADP
cblr-14237	1454	28	the	the	DET
cblr-14237	1454	29	gig	gig	NOUN
cblr-14237	1454	30	economy	economy	NOUN
cblr-14237	1454	31	.	.	PUNCT
cblr-14237	1454	32	”	"	PUNCT
cblr-14237	1454	33	)	)	PUNCT
cblr-14237	1454	34	.	.	PUNCT
cblr-14237	1455	1	293	293	NUM
cblr-14237	1455	2	see	see	VERB
cblr-14237	1455	3	goodman	goodman	PROPN
cblr-14237	1455	4	et	et	PROPN
cblr-14237	1455	5	al	al	PROPN
cblr-14237	1455	6	.	.	PROPN
cblr-14237	1455	7	,	,	PUNCT
cblr-14237	1455	8	supra	supra	PROPN
cblr-14237	1455	9	note	note	NOUN
cblr-14237	1455	10	286	286	NUM
cblr-14237	1455	11	,	,	PUNCT
cblr-14237	1455	12	at	at	ADP
cblr-14237	1455	13	16	16	NUM
cblr-14237	1455	14	.	.	PUNCT
cblr-14237	1456	1	294	294	NUM
cblr-14237	1456	2	cf	cf	NOUN
cblr-14237	1456	3	.	.	PUNCT
cblr-14237	1456	4	ventry	ventry	PROPN
cblr-14237	1456	5	,	,	PUNCT
cblr-14237	1456	6	supra	supra	PROPN
cblr-14237	1456	7	note	note	PROPN
cblr-14237	1456	8	19	19	NUM
cblr-14237	1456	9	,	,	PUNCT
cblr-14237	1456	10	at	at	ADP
cblr-14237	1456	11	233–34	233–34	PROPN
cblr-14237	1456	12	(	(	PUNCT
cblr-14237	1456	13	“	"	PUNCT
cblr-14237	1456	14	[	[	X
cblr-14237	1456	15	a	a	X
cblr-14237	1456	16	]	]	X
cblr-14237	1456	17	near	near	ADJ
cblr-14237	1456	18	-	-	PUNCT
cblr-14237	1456	19	unanimity	unanimity	NOUN
cblr-14237	1456	20	of	of	ADP
cblr-14237	1456	21	americans	americans	PROPN
cblr-14237	1456	22	still	still	ADV
cblr-14237	1456	23	considered	consider	VERB
cblr-14237	1456	24	[	[	PUNCT
cblr-14237	1456	25	the	the	DET
cblr-14237	1456	26	hmid	hmid	NOUN
cblr-14237	1456	27	]	]	X
cblr-14237	1456	28	the	the	DET
cblr-14237	1456	29	key	key	NOUN
cblr-14237	1456	30	to	to	ADP
cblr-14237	1456	31	homeownership	homeownership	NOUN
cblr-14237	1456	32	even	even	ADV
cblr-14237	1456	33	though	though	SCONJ
cblr-14237	1456	34	a	a	DET
cblr-14237	1456	35	mere	mere	ADJ
cblr-14237	1456	36	one	one	NUM
cblr-14237	1456	37	-	-	PUNCT
cblr-14237	1456	38	fourth	fourth	NOUN
cblr-14237	1456	39	reaped	reap	VERB
cblr-14237	1456	40	its	its	PRON
cblr-14237	1456	41	benefits	benefit	NOUN
cblr-14237	1456	42	.	.	PUNCT
cblr-14237	1456	43	”	"	PUNCT
cblr-14237	1456	44	)	)	PUNCT
cblr-14237	1456	45	.	.	PUNCT
cblr-14237	1457	1	708	708	NUM
cblr-14237	1457	2	columbia	columbia	PROPN
cblr-14237	1457	3	business	business	NOUN
cblr-14237	1457	4	law	law	PROPN
cblr-14237	1457	5	review	review	NOUN
cblr-14237	1457	6	[	[	X
cblr-14237	1457	7	vol	vol	NOUN
cblr-14237	1457	8	.	.	NOUN
cblr-14237	1457	9	2024	2024	NUM
cblr-14237	1457	10	of	of	ADP
cblr-14237	1457	11	the	the	DET
cblr-14237	1457	12	deduction	deduction	NOUN
cblr-14237	1457	13	’s	’s	PART
cblr-14237	1457	14	benefits	benefit	NOUN
cblr-14237	1457	15	by	by	ADP
cblr-14237	1457	16	dollar	dollar	NOUN
cblr-14237	1457	17	value.295	value.295	NOUN
cblr-14237	1457	18	this	this	DET
cblr-14237	1457	19	politically	politically	ADV
cblr-14237	1457	20	powerful	powerful	ADJ
cblr-14237	1457	21	cohort	cohort	NOUN
cblr-14237	1457	22	also	also	ADV
cblr-14237	1457	23	may	may	AUX
cblr-14237	1457	24	advocate	advocate	VERB
cblr-14237	1457	25	in	in	ADP
cblr-14237	1457	26	favor	favor	NOUN
cblr-14237	1457	27	of	of	ADP
cblr-14237	1457	28	extension	extension	NOUN
cblr-14237	1457	29	or	or	CCONJ
cblr-14237	1457	30	permanence.296	permanence.296	VERB
cblr-14237	1457	31	the	the	DET
cblr-14237	1457	32	result	result	NOUN
cblr-14237	1457	33	is	be	AUX
cblr-14237	1457	34	political	political	ADJ
cblr-14237	1457	35	pressure	pressure	NOUN
cblr-14237	1457	36	for	for	ADP
cblr-14237	1457	37	retention	retention	NOUN
cblr-14237	1457	38	from	from	ADP
cblr-14237	1457	39	both	both	DET
cblr-14237	1457	40	ends	end	NOUN
cblr-14237	1457	41	of	of	ADP
cblr-14237	1457	42	the	the	DET
cblr-14237	1457	43	income	income	NOUN
cblr-14237	1457	44	spectrum	spectrum	NOUN
cblr-14237	1457	45	.	.	PUNCT
cblr-14237	1458	1	finally	finally	ADV
cblr-14237	1458	2	,	,	PUNCT
cblr-14237	1458	3	§	§	PROPN
cblr-14237	1458	4	199a	199a	PROPN
cblr-14237	1458	5	’s	’s	PART
cblr-14237	1458	6	sunset	sunset	NOUN
cblr-14237	1458	7	falls	fall	NOUN
cblr-14237	1458	8	after	after	ADP
cblr-14237	1458	9	the	the	DET
cblr-14237	1458	10	2024	2024	NUM
cblr-14237	1458	11	presidential	presidential	ADJ
cblr-14237	1458	12	election	election	NOUN
cblr-14237	1458	13	,	,	PUNCT
cblr-14237	1458	14	and	and	CCONJ
cblr-14237	1458	15	unified	unified	ADJ
cblr-14237	1458	16	republican	republican	ADJ
cblr-14237	1458	17	control	control	NOUN
cblr-14237	1458	18	of	of	ADP
cblr-14237	1458	19	congress	congress	PROPN
cblr-14237	1458	20	and	and	CCONJ
cblr-14237	1458	21	the	the	DET
cblr-14237	1458	22	presidency	presidency	NOUN
cblr-14237	1458	23	strongly	strongly	ADV
cblr-14237	1458	24	indicates	indicate	VERB
cblr-14237	1458	25	that	that	SCONJ
cblr-14237	1458	26	the	the	DET
cblr-14237	1458	27	provision	provision	NOUN
cblr-14237	1458	28	will	will	AUX
cblr-14237	1458	29	be	be	AUX
cblr-14237	1458	30	renewed.297	renewed.297	VERB
cblr-14237	1458	31	any	any	DET
cblr-14237	1458	32	repeal	repeal	NOUN
cblr-14237	1458	33	effort	effort	NOUN
cblr-14237	1458	34	presumably	presumably	ADV
cblr-14237	1458	35	would	would	AUX
cblr-14237	1458	36	need	need	VERB
cblr-14237	1458	37	to	to	PART
cblr-14237	1458	38	wait	wait	VERB
cblr-14237	1458	39	years	year	NOUN
cblr-14237	1458	40	and	and	CCONJ
cblr-14237	1458	41	address	address	VERB
cblr-14237	1458	42	any	any	DET
cblr-14237	1458	43	legislative	legislative	ADJ
cblr-14237	1458	44	changes	change	NOUN
cblr-14237	1458	45	in	in	ADP
cblr-14237	1458	46	the	the	DET
cblr-14237	1458	47	extension	extension	NOUN
cblr-14237	1458	48	process	process	NOUN
cblr-14237	1458	49	;	;	PUNCT
cblr-14237	1458	50	substantive	substantive	ADJ
cblr-14237	1458	51	reform	reform	NOUN
cblr-14237	1458	52	,	,	PUNCT
cblr-14237	1458	53	however	however	ADV
cblr-14237	1458	54	,	,	PUNCT
cblr-14237	1458	55	may	may	AUX
cblr-14237	1458	56	occur	occur	VERB
cblr-14237	1458	57	intentionally	intentionally	ADV
cblr-14237	1458	58	or	or	CCONJ
cblr-14237	1458	59	organically	organically	ADV
cblr-14237	1458	60	as	as	SCONJ
cblr-14237	1458	61	congress	congress	PROPN
cblr-14237	1458	62	extends	extend	VERB
cblr-14237	1458	63	§	§	PROPN
cblr-14237	1458	64	199a	199a	PROPN
cblr-14237	1458	65	beyond	beyond	ADP
cblr-14237	1458	66	2026	2026	NUM
cblr-14237	1458	67	.	.	PUNCT
cblr-14237	1459	1	substantive	substantive	ADJ
cblr-14237	1459	2	reform	reform	NOUN
cblr-14237	1459	3	raises	raise	VERB
cblr-14237	1459	4	challenging	challenge	VERB
cblr-14237	1459	5	conceptual	conceptual	ADJ
cblr-14237	1459	6	and	and	CCONJ
cblr-14237	1459	7	pragmatic	pragmatic	ADJ
cblr-14237	1459	8	issues	issue	NOUN
cblr-14237	1459	9	in	in	ADP
cblr-14237	1459	10	the	the	DET
cblr-14237	1459	11	§	§	PROPN
cblr-14237	1459	12	199a	199a	NOUN
cblr-14237	1459	13	context	context	NOUN
cblr-14237	1459	14	.	.	PUNCT
cblr-14237	1460	1	as	as	ADP
cblr-14237	1460	2	an	an	DET
cblr-14237	1460	3	initial	initial	ADJ
cblr-14237	1460	4	matter	matter	NOUN
cblr-14237	1460	5	,	,	PUNCT
cblr-14237	1460	6	the	the	DET
cblr-14237	1460	7	underlying	underlying	ADJ
cblr-14237	1460	8	policy	policy	NOUN
cblr-14237	1460	9	rationale	rationale	NOUN
cblr-14237	1460	10	for	for	ADP
cblr-14237	1460	11	the	the	DET
cblr-14237	1460	12	pass	pass	VERB
cblr-14237	1460	13	-	-	PUNCT
cblr-14237	1460	14	through	through	ADP
cblr-14237	1460	15	deduction	deduction	NOUN
cblr-14237	1460	16	—	—	PUNCT
cblr-14237	1460	17	in	in	ADP
cblr-14237	1460	18	any	any	DET
cblr-14237	1460	19	form	form	NOUN
cblr-14237	1460	20	—	—	PUNCT
cblr-14237	1460	21	is	be	AUX
cblr-14237	1460	22	relatively	relatively	ADV
cblr-14237	1460	23	obscure	obscure	ADJ
cblr-14237	1460	24	.	.	PUNCT
cblr-14237	1461	1	lawmakers	lawmaker	NOUN
cblr-14237	1461	2	clearly	clearly	ADV
cblr-14237	1461	3	intended	intend	VERB
cblr-14237	1461	4	§	§	PROPN
cblr-14237	1461	5	199a	199a	NOUN
cblr-14237	1461	6	to	to	PART
cblr-14237	1461	7	compensate	compensate	VERB
cblr-14237	1461	8	noncorporate	noncorporate	ADJ
cblr-14237	1461	9	businesses	business	NOUN
cblr-14237	1461	10	that	that	PRON
cblr-14237	1461	11	did	do	AUX
cblr-14237	1461	12	not	not	PART
cblr-14237	1461	13	benefit	benefit	VERB
cblr-14237	1461	14	from	from	ADP
cblr-14237	1461	15	the	the	DET
cblr-14237	1461	16	tcja	tcja	NOUN
cblr-14237	1461	17	’s	’s	PART
cblr-14237	1461	18	fourteen	fourteen	NUM
cblr-14237	1461	19	-	-	PUNCT
cblr-14237	1461	20	point	point	NOUN
cblr-14237	1461	21	corporate	corporate	ADJ
cblr-14237	1461	22	tax	tax	NOUN
cblr-14237	1461	23	rate	rate	NOUN
cblr-14237	1461	24	reduction	reduction	NOUN
cblr-14237	1461	25	from	from	ADP
cblr-14237	1461	26	35	35	NUM
cblr-14237	1461	27	%	%	NOUN
cblr-14237	1461	28	to	to	ADP
cblr-14237	1461	29	21%.298	21%.298	NUM
cblr-14237	1461	30	from	from	ADP
cblr-14237	1461	31	this	this	DET
cblr-14237	1461	32	perspective	perspective	NOUN
cblr-14237	1461	33	,	,	PUNCT
cblr-14237	1461	34	the	the	DET
cblr-14237	1461	35	pass	pass	VERB
cblr-14237	1461	36	-	-	PUNCT
cblr-14237	1461	37	through	through	ADP
cblr-14237	1461	38	deduction	deduction	NOUN
cblr-14237	1461	39	provides	provide	VERB
cblr-14237	1461	40	some	some	DET
cblr-14237	1461	41	measure	measure	NOUN
cblr-14237	1461	42	of	of	ADP
cblr-14237	1461	43	equivalence	equivalence	NOUN
cblr-14237	1461	44	in	in	ADP
cblr-14237	1461	45	the	the	DET
cblr-14237	1461	46	effective	effective	ADJ
cblr-14237	1461	47	tax	tax	NOUN
cblr-14237	1461	48	rates	rate	NOUN
cblr-14237	1461	49	for	for	ADP
cblr-14237	1461	50	corporate	corporate	ADJ
cblr-14237	1461	51	295	295	NUM
cblr-14237	1461	52	approximately	approximately	ADV
cblr-14237	1461	53	$	$	SYM
cblr-14237	1461	54	28	28	NUM
cblr-14237	1461	55	billion	billion	NUM
cblr-14237	1461	56	of	of	ADP
cblr-14237	1461	57	$	$	SYM
cblr-14237	1461	58	35	35	NUM
cblr-14237	1461	59	billion	billion	NUM
cblr-14237	1461	60	in	in	ADP
cblr-14237	1461	61	total	total	ADJ
cblr-14237	1461	62	tax	tax	NOUN
cblr-14237	1461	63	savings	saving	NOUN
cblr-14237	1461	64	inure	inure	NOUN
cblr-14237	1461	65	to	to	ADP
cblr-14237	1461	66	the	the	DET
cblr-14237	1461	67	top	top	ADJ
cblr-14237	1461	68	income	income	NOUN
cblr-14237	1461	69	decile	decile	NOUN
cblr-14237	1461	70	.	.	PUNCT
cblr-14237	1462	1	see	see	VERB
cblr-14237	1462	2	goodman	goodman	PROPN
cblr-14237	1462	3	et	et	PROPN
cblr-14237	1462	4	al	al	PROPN
cblr-14237	1462	5	.	.	PROPN
cblr-14237	1462	6	,	,	PUNCT
cblr-14237	1462	7	supra	supra	PROPN
cblr-14237	1462	8	note	note	NOUN
cblr-14237	1462	9	286	286	NUM
cblr-14237	1462	10	,	,	PUNCT
cblr-14237	1462	11	at	at	ADP
cblr-14237	1462	12	16	16	NUM
cblr-14237	1462	13	(	(	PUNCT
cblr-14237	1462	14	simulating	simulate	VERB
cblr-14237	1462	15	tax	tax	NOUN
cblr-14237	1462	16	savings	saving	NOUN
cblr-14237	1462	17	by	by	ADP
cblr-14237	1462	18	income	income	NOUN
cblr-14237	1462	19	deciles	decile	NOUN
cblr-14237	1462	20	with	with	ADP
cblr-14237	1462	21	“	"	PUNCT
cblr-14237	1462	22	guardrails	guardrail	NOUN
cblr-14237	1462	23	”	"	PUNCT
cblr-14237	1462	24	under	under	ADP
cblr-14237	1462	25	§	§	PROPN
cblr-14237	1462	26	199a	199a	NOUN
cblr-14237	1462	27	)	)	PUNCT
cblr-14237	1462	28	.	.	PUNCT
cblr-14237	1463	1	296	296	NUM
cblr-14237	1463	2	see	see	VERB
cblr-14237	1463	3	shu	shu	PROPN
cblr-14237	1463	4	-	-	PUNCT
cblr-14237	1463	5	yi	yi	PROPN
cblr-14237	1463	6	oei	oei	PROPN
cblr-14237	1463	7	&	&	CCONJ
cblr-14237	1463	8	leigh	leigh	PROPN
cblr-14237	1463	9	osofsky	osofsky	PROPN
cblr-14237	1463	10	,	,	PUNCT
cblr-14237	1463	11	legislation	legislation	NOUN
cblr-14237	1463	12	and	and	CCONJ
cblr-14237	1463	13	comment	comment	NOUN
cblr-14237	1463	14	:	:	PUNCT
cblr-14237	1463	15	the	the	DET
cblr-14237	1463	16	making	making	NOUN
cblr-14237	1463	17	of	of	ADP
cblr-14237	1463	18	the	the	DET
cblr-14237	1463	19	§	§	PROPN
cblr-14237	1463	20	199a	199a	NOUN
cblr-14237	1463	21	regulations	regulation	NOUN
cblr-14237	1463	22	,	,	PUNCT
cblr-14237	1463	23	69	69	NUM
cblr-14237	1463	24	emory	emory	PROPN
cblr-14237	1463	25	l.	l.	PROPN
cblr-14237	1463	26	j.	j.	PROPN
cblr-14237	1463	27	209	209	PROPN
cblr-14237	1463	28	,	,	PUNCT
cblr-14237	1463	29	234–36	234–36	NOUN
cblr-14237	1463	30	(	(	PUNCT
cblr-14237	1463	31	2019	2019	NUM
cblr-14237	1463	32	)	)	PUNCT
cblr-14237	1463	33	(	(	PUNCT
cblr-14237	1463	34	discussing	discuss	VERB
cblr-14237	1463	35	interest	interest	NOUN
cblr-14237	1463	36	group	group	NOUN
cblr-14237	1463	37	influence	influence	NOUN
cblr-14237	1463	38	in	in	ADP
cblr-14237	1463	39	the	the	DET
cblr-14237	1463	40	regulatory	regulatory	ADJ
cblr-14237	1463	41	process	process	NOUN
cblr-14237	1463	42	for	for	ADP
cblr-14237	1463	43	§	§	PROPN
cblr-14237	1463	44	199a	199a	PROPN
cblr-14237	1463	45	)	)	PUNCT
cblr-14237	1463	46	.	.	PUNCT
cblr-14237	1464	1	president	president	PROPN
cblr-14237	1464	2	biden	biden	PROPN
cblr-14237	1464	3	’s	’s	PART
cblr-14237	1464	4	campaign	campaign	NOUN
cblr-14237	1464	5	position	position	NOUN
cblr-14237	1464	6	to	to	PART
cblr-14237	1464	7	limit	limit	VERB
cblr-14237	1464	8	§	§	PROPN
cblr-14237	1464	9	199a	199a	NOUN
cblr-14237	1464	10	’s	’s	PART
cblr-14237	1464	11	availability	availability	NOUN
cblr-14237	1464	12	to	to	ADP
cblr-14237	1464	13	highincome	highincome	ADJ
cblr-14237	1464	14	claimants	claimant	NOUN
cblr-14237	1464	15	may	may	AUX
cblr-14237	1464	16	reflect	reflect	VERB
cblr-14237	1464	17	these	these	DET
cblr-14237	1464	18	constituency	constituency	NOUN
cblr-14237	1464	19	effects	effect	NOUN
cblr-14237	1464	20	.	.	PUNCT
cblr-14237	1465	1	see	see	VERB
cblr-14237	1465	2	understanding	understand	VERB
cblr-14237	1465	3	joe	joe	PROPN
cblr-14237	1465	4	biden	biden	PROPN
cblr-14237	1465	5	’s	’s	PART
cblr-14237	1465	6	2020	2020	NUM
cblr-14237	1465	7	tax	tax	NOUN
cblr-14237	1465	8	plan	plan	NOUN
cblr-14237	1465	9	,	,	PUNCT
cblr-14237	1465	10	comm	comm	NOUN
cblr-14237	1465	11	.	.	PUNCT
cblr-14237	1466	1	for	for	ADP
cblr-14237	1466	2	a	a	DET
cblr-14237	1466	3	responsible	responsible	ADJ
cblr-14237	1466	4	fed	fed	PROPN
cblr-14237	1466	5	.	.	PUNCT
cblr-14237	1467	1	budget	budget	NOUN
cblr-14237	1467	2	4	4	NUM
cblr-14237	1467	3	(	(	PUNCT
cblr-14237	1467	4	2020	2020	NUM
cblr-14237	1467	5	)	)	PUNCT
cblr-14237	1467	6	,	,	PUNCT
cblr-14237	1467	7	https://www.crfb.org/sites/default/files/managed/media-documents202202/crfb%20usbw%20biden%20tax%20plan%20analysis_final%20d	https://www.crfb.org/sites/default/files/managed/media-documents202202/crfb%20usbw%20biden%20tax%20plan%20analysis_final%20d	PRON
cblr-14237	1467	8	raft_07302020.pdf	raft_07302020.pdf	NOUN
cblr-14237	1467	9	[	[	X
cblr-14237	1467	10	https://perma.cc/6a6u-yfwl	https://perma.cc/6a6u-yfwl	X
cblr-14237	1467	11	]	]	X
cblr-14237	1467	12	.	.	PUNCT
cblr-14237	1468	1	moreover	moreover	ADV
cblr-14237	1468	2	,	,	PUNCT
cblr-14237	1468	3	the	the	DET
cblr-14237	1468	4	application	application	NOUN
cblr-14237	1468	5	of	of	ADP
cblr-14237	1468	6	§	§	PROPN
cblr-14237	1468	7	199a	199a	NOUN
cblr-14237	1468	8	to	to	ADP
cblr-14237	1468	9	reit	reit	NOUN
cblr-14237	1468	10	dividends	dividend	NOUN
cblr-14237	1468	11	and	and	CCONJ
cblr-14237	1468	12	ptp	ptp	PROPN
cblr-14237	1468	13	income	income	NOUN
cblr-14237	1468	14	may	may	AUX
cblr-14237	1468	15	draw	draw	VERB
cblr-14237	1468	16	additional	additional	ADJ
cblr-14237	1468	17	—	—	PUNCT
cblr-14237	1468	18	and	and	CCONJ
cblr-14237	1468	19	powerful	powerful	ADJ
cblr-14237	1468	20	—	—	PUNCT
cblr-14237	1468	21	interest	interest	NOUN
cblr-14237	1468	22	groups	group	NOUN
cblr-14237	1468	23	into	into	ADP
cblr-14237	1468	24	any	any	DET
cblr-14237	1468	25	reform	reform	NOUN
cblr-14237	1468	26	efforts	effort	NOUN
cblr-14237	1468	27	.	.	PUNCT
cblr-14237	1469	1	297	297	NUM
cblr-14237	1469	2	see	see	VERB
cblr-14237	1469	3	erica	erica	PROPN
cblr-14237	1469	4	york	york	PROPN
cblr-14237	1469	5	,	,	PUNCT
cblr-14237	1469	6	donald	donald	PROPN
cblr-14237	1469	7	trump	trump	VERB
cblr-14237	1469	8	tax	tax	NOUN
cblr-14237	1469	9	plan	plan	NOUN
cblr-14237	1469	10	ideas	idea	NOUN
cblr-14237	1469	11	:	:	PUNCT
cblr-14237	1469	12	details	detail	NOUN
cblr-14237	1469	13	&	&	CCONJ
cblr-14237	1469	14	analysis	analysis	NOUN
cblr-14237	1469	15	,	,	PUNCT
cblr-14237	1469	16	tax	tax	NOUN
cblr-14237	1469	17	found	find	VERB
cblr-14237	1469	18	.	.	PUNCT
cblr-14237	1470	1	(	(	PUNCT
cblr-14237	1470	2	sept	sept	PROPN
cblr-14237	1470	3	.	.	PROPN
cblr-14237	1470	4	10	10	NUM
cblr-14237	1470	5	,	,	PUNCT
cblr-14237	1470	6	2024	2024	NUM
cblr-14237	1470	7	)	)	PUNCT
cblr-14237	1470	8	,	,	PUNCT
cblr-14237	1470	9	https://taxfoundation.org/research/all/federal/donald-trump-tax-plan-2024	https://taxfoundation.org/research/all/federal/donald-trump-tax-plan-2024	NOUN
cblr-14237	1471	1	[	[	X
cblr-14237	1471	2	https://perma.cc/8cz7-ddw3	https://perma.cc/8cz7-ddw3	X
cblr-14237	1471	3	]	]	X
cblr-14237	1471	4	.	.	PUNCT
cblr-14237	1472	1	298	298	NUM
cblr-14237	1472	2	see	see	VERB
cblr-14237	1472	3	staff	staff	NOUN
cblr-14237	1472	4	of	of	ADP
cblr-14237	1472	5	j.	j.	PROPN
cblr-14237	1472	6	comm	comm	PROPN
cblr-14237	1472	7	.	.	PUNCT
cblr-14237	1473	1	on	on	ADP
cblr-14237	1473	2	tax’n	tax’n	NUM
cblr-14237	1473	3	,	,	PUNCT
cblr-14237	1473	4	115th	115th	ADJ
cblr-14237	1473	5	cong	cong	NOUN
cblr-14237	1473	6	.	.	PROPN
cblr-14237	1473	7	,	,	PUNCT
cblr-14237	1473	8	general	general	ADJ
cblr-14237	1473	9	explanation	explanation	NOUN
cblr-14237	1473	10	of	of	ADP
cblr-14237	1473	11	public	public	ADJ
cblr-14237	1473	12	law	law	NOUN
cblr-14237	1473	13	115	115	NUM
cblr-14237	1473	14	-	-	SYM
cblr-14237	1473	15	97	97	NUM
cblr-14237	1473	16	,	,	PUNCT
cblr-14237	1473	17	at	at	ADP
cblr-14237	1473	18	20	20	NUM
cblr-14237	1473	19	(	(	PUNCT
cblr-14237	1473	20	comm	comm	NOUN
cblr-14237	1473	21	.	.	PUNCT
cblr-14237	1474	1	print	print	NOUN
cblr-14237	1474	2	2018	2018	NUM
cblr-14237	1474	3	)	)	PUNCT
cblr-14237	1475	1	(	(	PUNCT
cblr-14237	1475	2	attempting	attempt	VERB
cblr-14237	1475	3	to	to	PART
cblr-14237	1475	4	“	"	PUNCT
cblr-14237	1475	5	[	[	X
cblr-14237	1475	6	t]reat	t]reat	X
cblr-14237	1475	7	[	[	X
cblr-14237	1475	8	]	]	X
cblr-14237	1475	9	corporate	corporate	ADJ
cblr-14237	1475	10	and	and	CCONJ
cblr-14237	1475	11	noncorporate	noncorporate	ADJ
cblr-14237	1475	12	business	business	NOUN
cblr-14237	1475	13	income	income	NOUN
cblr-14237	1475	14	more	more	ADV
cblr-14237	1475	15	similarly	similarly	ADV
cblr-14237	1475	16	to	to	ADP
cblr-14237	1475	17	each	each	DET
cblr-14237	1475	18	other	other	ADJ
cblr-14237	1475	19	”	"	PUNCT
cblr-14237	1475	20	)	)	PUNCT
cblr-14237	1475	21	.	.	PUNCT
cblr-14237	1476	1	no	no	INTJ
cblr-14237	1476	2	.	.	NOUN
cblr-14237	1476	3	2	2	NUM
cblr-14237	1476	4	]	]	PUNCT
cblr-14237	1476	5	transforming	transform	VERB
cblr-14237	1476	6	tax	tax	NOUN
cblr-14237	1476	7	expenditures	expenditure	NOUN
cblr-14237	1476	8	709	709	NUM
cblr-14237	1476	9	and	and	CCONJ
cblr-14237	1476	10	noncorporate	noncorporate	ADJ
cblr-14237	1476	11	business	business	NOUN
cblr-14237	1476	12	activities.299	activities.299	VERB
cblr-14237	1476	13	the	the	DET
cblr-14237	1476	14	policy	policy	NOUN
cblr-14237	1476	15	stakes	stake	NOUN
cblr-14237	1476	16	involve	involve	VERB
cblr-14237	1476	17	choice	choice	NOUN
cblr-14237	1476	18	-	-	PUNCT
cblr-14237	1476	19	of	of	ADP
cblr-14237	1476	20	-	-	PUNCT
cblr-14237	1476	21	entity	entity	NOUN
cblr-14237	1476	22	decisions	decision	NOUN
cblr-14237	1476	23	for	for	ADP
cblr-14237	1476	24	active	active	ADJ
cblr-14237	1476	25	businesses	business	NOUN
cblr-14237	1476	26	that	that	PRON
cblr-14237	1476	27	are	be	AUX
cblr-14237	1476	28	not	not	PART
cblr-14237	1476	29	publicly	publicly	ADV
cblr-14237	1477	1	traded.300	traded.300	INTJ
cblr-14237	1478	1	but	but	CCONJ
cblr-14237	1478	2	if	if	SCONJ
cblr-14237	1478	3	congress	congress	PROPN
cblr-14237	1478	4	intended	intend	VERB
cblr-14237	1478	5	to	to	PART
cblr-14237	1478	6	improve	improve	VERB
cblr-14237	1478	7	efficiency	efficiency	NOUN
cblr-14237	1478	8	by	by	ADP
cblr-14237	1478	9	making	make	VERB
cblr-14237	1478	10	taxpayers	taxpayer	NOUN
cblr-14237	1478	11	indifferent	indifferent	ADJ
cblr-14237	1478	12	between	between	ADP
cblr-14237	1478	13	corporate	corporate	ADJ
cblr-14237	1478	14	and	and	CCONJ
cblr-14237	1478	15	noncorporate	noncorporate	ADJ
cblr-14237	1478	16	vehicles	vehicle	NOUN
cblr-14237	1478	17	,	,	PUNCT
cblr-14237	1478	18	or	or	CCONJ
cblr-14237	1478	19	by	by	ADP
cblr-14237	1478	20	simplifying	simplify	VERB
cblr-14237	1478	21	choice	choice	NOUN
cblr-14237	1478	22	-	-	PUNCT
cblr-14237	1478	23	of	of	ADP
cblr-14237	1478	24	-	-	PUNCT
cblr-14237	1478	25	entity	entity	NOUN
cblr-14237	1478	26	analysis	analysis	NOUN
cblr-14237	1478	27	for	for	ADP
cblr-14237	1478	28	tax	tax	NOUN
cblr-14237	1478	29	purposes	purpose	NOUN
cblr-14237	1478	30	,	,	PUNCT
cblr-14237	1478	31	the	the	DET
cblr-14237	1478	32	pass	pass	VERB
cblr-14237	1478	33	-	-	PUNCT
cblr-14237	1478	34	through	through	ADP
cblr-14237	1478	35	deduction	deduction	NOUN
cblr-14237	1478	36	failed	fail	VERB
cblr-14237	1478	37	miserably.301	miserably.301	NOUN
cblr-14237	1478	38	alternatively	alternatively	ADV
cblr-14237	1478	39	,	,	PUNCT
cblr-14237	1478	40	congress	congress	PROPN
cblr-14237	1478	41	may	may	AUX
cblr-14237	1478	42	have	have	AUX
cblr-14237	1478	43	intended	intend	VERB
cblr-14237	1478	44	to	to	PART
cblr-14237	1478	45	maintain	maintain	VERB
cblr-14237	1478	46	the	the	DET
cblr-14237	1478	47	pre	pre	ADJ
cblr-14237	1478	48	-	-	ADJ
cblr-14237	1478	49	tcja	tcja	ADJ
cblr-14237	1478	50	presumption	presumption	NOUN
cblr-14237	1478	51	in	in	ADP
cblr-14237	1478	52	favor	favor	NOUN
cblr-14237	1478	53	of	of	ADP
cblr-14237	1478	54	pass	pass	VERB
cblr-14237	1478	55	-	-	PUNCT
cblr-14237	1478	56	through	through	ADP
cblr-14237	1478	57	entities	entity	NOUN
cblr-14237	1478	58	,	,	PUNCT
cblr-14237	1478	59	though	though	SCONJ
cblr-14237	1478	60	the	the	DET
cblr-14237	1478	61	reasons	reason	NOUN
cblr-14237	1478	62	for	for	ADP
cblr-14237	1478	63	preserving	preserve	VERB
cblr-14237	1478	64	this	this	DET
cblr-14237	1478	65	presumption	presumption	NOUN
cblr-14237	1478	66	are	be	AUX
cblr-14237	1478	67	dubious.302	dubious.302	ADJ
cblr-14237	1478	68	any	any	DET
cblr-14237	1478	69	substantive	substantive	ADJ
cblr-14237	1478	70	reform	reform	NOUN
cblr-14237	1478	71	takes	take	VERB
cblr-14237	1478	72	a	a	DET
cblr-14237	1478	73	position	position	NOUN
cblr-14237	1478	74	,	,	PUNCT
cblr-14237	1478	75	explicit	explicit	ADJ
cblr-14237	1478	76	or	or	CCONJ
cblr-14237	1478	77	implicit	implicit	ADJ
cblr-14237	1478	78	,	,	PUNCT
cblr-14237	1478	79	on	on	ADP
cblr-14237	1478	80	these	these	DET
cblr-14237	1478	81	issues	issue	NOUN
cblr-14237	1478	82	.	.	PUNCT
cblr-14237	1479	1	furthermore	furthermore	ADV
cblr-14237	1479	2	,	,	PUNCT
cblr-14237	1479	3	many	many	ADJ
cblr-14237	1479	4	of	of	ADP
cblr-14237	1479	5	the	the	DET
cblr-14237	1479	6	pass	pass	VERB
cblr-14237	1479	7	-	-	PUNCT
cblr-14237	1479	8	through	through	ADP
cblr-14237	1479	9	deduction	deduction	NOUN
cblr-14237	1479	10	’s	’s	PART
cblr-14237	1479	11	deficiencies	deficiency	NOUN
cblr-14237	1479	12	arise	arise	VERB
cblr-14237	1479	13	from	from	ADP
cblr-14237	1479	14	intrinsic	intrinsic	ADJ
cblr-14237	1479	15	problems	problem	NOUN
cblr-14237	1479	16	in	in	ADP
cblr-14237	1479	17	separating	separate	VERB
cblr-14237	1479	18	returns	return	NOUN
cblr-14237	1479	19	to	to	ADP
cblr-14237	1479	20	labor	labor	NOUN
cblr-14237	1479	21	and	and	CCONJ
cblr-14237	1479	22	capital	capital	NOUN
cblr-14237	1479	23	when	when	SCONJ
cblr-14237	1479	24	a	a	DET
cblr-14237	1479	25	single	single	ADJ
cblr-14237	1479	26	taxpayer	taxpayer	NOUN
cblr-14237	1479	27	provides	provide	VERB
cblr-14237	1479	28	both.303	both.303	PROPN
cblr-14237	1479	29	section	section	NOUN
cblr-14237	1479	30	199a	199a	PROPN
cblr-14237	1479	31	’s	’s	PART
cblr-14237	1479	32	elaborate	elaborate	ADJ
cblr-14237	1479	33	restrictions	restriction	NOUN
cblr-14237	1479	34	and	and	CCONJ
cblr-14237	1479	35	guardrails	guardrail	NOUN
cblr-14237	1479	36	arguably	arguably	ADV
cblr-14237	1479	37	attempt	attempt	VERB
cblr-14237	1479	38	to	to	PART
cblr-14237	1479	39	draw	draw	VERB
cblr-14237	1479	40	this	this	DET
cblr-14237	1479	41	distinction	distinction	NOUN
cblr-14237	1479	42	—	—	PUNCT
cblr-14237	1479	43	ineffectively	ineffectively	ADV
cblr-14237	1479	44	,	,	PUNCT
cblr-14237	1479	45	in	in	ADP
cblr-14237	1479	46	299	299	NUM
cblr-14237	1479	47	see	see	VERB
cblr-14237	1479	48	michael	michael	PROPN
cblr-14237	1479	49	s.	s.	PROPN
cblr-14237	1479	50	knoll	knoll	PROPN
cblr-14237	1479	51	,	,	PUNCT
cblr-14237	1479	52	the	the	DET
cblr-14237	1479	53	tcja	tcja	NOUN
cblr-14237	1479	54	and	and	CCONJ
cblr-14237	1479	55	the	the	DET
cblr-14237	1479	56	questionable	questionable	ADJ
cblr-14237	1479	57	incentive	incentive	NOUN
cblr-14237	1479	58	to	to	PART
cblr-14237	1479	59	incorporate	incorporate	VERB
cblr-14237	1479	60	,	,	PUNCT
cblr-14237	1479	61	162	162	NUM
cblr-14237	1479	62	tax	tax	NOUN
cblr-14237	1479	63	notes	note	NOUN
cblr-14237	1479	64	977	977	NUM
cblr-14237	1479	65	,	,	PUNCT
cblr-14237	1479	66	981	981	NUM
cblr-14237	1479	67	(	(	PUNCT
cblr-14237	1479	68	2019	2019	NUM
cblr-14237	1479	69	)	)	PUNCT
cblr-14237	1479	70	(	(	PUNCT
cblr-14237	1479	71	finding	find	VERB
cblr-14237	1479	72	claims	claim	VERB
cblr-14237	1479	73	that	that	SCONJ
cblr-14237	1479	74	“	"	PUNCT
cblr-14237	1479	75	top	top	ADJ
cblr-14237	1479	76	-	-	PUNCT
cblr-14237	1479	77	bracket	bracket	NOUN
cblr-14237	1479	78	taxpayers	taxpayer	NOUN
cblr-14237	1479	79	”	"	PUNCT
cblr-14237	1479	80	have	have	AUX
cblr-14237	1479	81	an	an	DET
cblr-14237	1479	82	incentive	incentive	NOUN
cblr-14237	1479	83	to	to	PART
cblr-14237	1479	84	incorporate	incorporate	VERB
cblr-14237	1479	85	after	after	SCONJ
cblr-14237	1479	86	the	the	DET
cblr-14237	1479	87	tcja	tcja	NOUN
cblr-14237	1479	88	to	to	PART
cblr-14237	1479	89	be	be	AUX
cblr-14237	1479	90	“	"	PUNCT
cblr-14237	1479	91	largely	largely	ADV
cblr-14237	1479	92	incorrect	incorrect	ADJ
cblr-14237	1479	93	”	"	PUNCT
cblr-14237	1479	94	)	)	PUNCT
cblr-14237	1479	95	.	.	PUNCT
cblr-14237	1480	1	300	300	NUM
cblr-14237	1480	2	see	see	VERB
cblr-14237	1480	3	i.r.c	i.r.c	NOUN
cblr-14237	1480	4	.	.	PUNCT
cblr-14237	1481	1	§	§	PROPN
cblr-14237	1481	2	7704(a	7704(a	PROPN
cblr-14237	1481	3	)	)	PUNCT
cblr-14237	1481	4	.	.	PUNCT
cblr-14237	1482	1	301	301	NUM
cblr-14237	1482	2	see	see	VERB
cblr-14237	1482	3	bradley	bradley	PROPN
cblr-14237	1482	4	t.	t.	PROPN
cblr-14237	1482	5	borden	borden	PROPN
cblr-14237	1482	6	,	,	PUNCT
cblr-14237	1482	7	income	income	NOUN
cblr-14237	1482	8	-	-	PUNCT
cblr-14237	1482	9	based	base	VERB
cblr-14237	1482	10	effective	effective	ADJ
cblr-14237	1482	11	tax	tax	NOUN
cblr-14237	1482	12	rates	rate	NOUN
cblr-14237	1482	13	and	and	CCONJ
cblr-14237	1482	14	choiceof	choiceof	ADJ
cblr-14237	1482	15	-	-	PUNCT
cblr-14237	1482	16	entity	entity	NOUN
cblr-14237	1482	17	considerations	consideration	NOUN
cblr-14237	1482	18	under	under	ADP
cblr-14237	1482	19	the	the	DET
cblr-14237	1482	20	2017	2017	NUM
cblr-14237	1482	21	tax	tax	NOUN
cblr-14237	1482	22	act	act	NOUN
cblr-14237	1482	23	,	,	PUNCT
cblr-14237	1482	24	71	71	NUM
cblr-14237	1482	25	nat’l	nat’l	NOUN
cblr-14237	1482	26	tax	tax	NOUN
cblr-14237	1482	27	j.	j.	PROPN
cblr-14237	1482	28	613	613	PROPN
cblr-14237	1482	29	,	,	PUNCT
cblr-14237	1482	30	614	614	NUM
cblr-14237	1482	31	–	–	PUNCT
cblr-14237	1482	32	15	15	NUM
cblr-14237	1482	33	(	(	PUNCT
cblr-14237	1482	34	2018	2018	NUM
cblr-14237	1482	35	)	)	PUNCT
cblr-14237	1482	36	(	(	PUNCT
cblr-14237	1482	37	“	"	PUNCT
cblr-14237	1482	38	[	[	X
cblr-14237	1482	39	c]hoice	c]hoice	NOUN
cblr-14237	1482	40	-	-	PUNCT
cblr-14237	1482	41	of	of	ADP
cblr-14237	1482	42	-	-	PUNCT
cblr-14237	1482	43	entity	entity	NOUN
cblr-14237	1482	44	decisions	decision	NOUN
cblr-14237	1482	45	are	be	AUX
cblr-14237	1482	46	more	more	ADV
cblr-14237	1482	47	nuanced	nuanced	ADJ
cblr-14237	1482	48	under	under	ADP
cblr-14237	1482	49	the	the	DET
cblr-14237	1482	50	tcja	tcja	NOUN
cblr-14237	1482	51	.	.	PUNCT
cblr-14237	1482	52	”	"	PUNCT
cblr-14237	1482	53	)	)	PUNCT
cblr-14237	1482	54	.	.	PUNCT
cblr-14237	1483	1	302	302	NUM
cblr-14237	1483	2	one	one	NUM
cblr-14237	1483	3	possible	possible	ADJ
cblr-14237	1483	4	justification	justification	NOUN
cblr-14237	1483	5	is	be	AUX
cblr-14237	1483	6	that	that	SCONJ
cblr-14237	1483	7	disrupting	disrupt	VERB
cblr-14237	1483	8	choice	choice	NOUN
cblr-14237	1483	9	-	-	PUNCT
cblr-14237	1483	10	of	of	ADP
cblr-14237	1483	11	-	-	PUNCT
cblr-14237	1483	12	entity	entity	NOUN
cblr-14237	1483	13	decisions	decision	NOUN
cblr-14237	1483	14	impinges	impinge	VERB
cblr-14237	1483	15	on	on	ADP
cblr-14237	1483	16	reliance	reliance	NOUN
cblr-14237	1483	17	interests	interest	NOUN
cblr-14237	1483	18	and	and	CCONJ
cblr-14237	1483	19	imposes	impose	VERB
cblr-14237	1483	20	inappropriate	inappropriate	ADJ
cblr-14237	1483	21	transition	transition	NOUN
cblr-14237	1483	22	costs	cost	NOUN
cblr-14237	1483	23	.	.	PUNCT
cblr-14237	1484	1	from	from	ADP
cblr-14237	1484	2	this	this	DET
cblr-14237	1484	3	perspective	perspective	NOUN
cblr-14237	1484	4	,	,	PUNCT
cblr-14237	1484	5	§	§	PROPN
cblr-14237	1484	6	199a	199a	NOUN
cblr-14237	1484	7	compensates	compensate	VERB
cblr-14237	1484	8	owners	owner	NOUN
cblr-14237	1484	9	of	of	ADP
cblr-14237	1484	10	pass	pass	VERB
cblr-14237	1484	11	-	-	PUNCT
cblr-14237	1484	12	through	through	ADP
cblr-14237	1484	13	businesses	business	NOUN
cblr-14237	1484	14	for	for	ADP
cblr-14237	1484	15	their	their	PRON
cblr-14237	1484	16	expectations	expectation	NOUN
cblr-14237	1484	17	about	about	ADP
cblr-14237	1484	18	their	their	PRON
cblr-14237	1484	19	relative	relative	ADJ
cblr-14237	1484	20	contributions	contribution	NOUN
cblr-14237	1484	21	to	to	ADP
cblr-14237	1484	22	federal	federal	ADJ
cblr-14237	1484	23	income	income	NOUN
cblr-14237	1484	24	tax	tax	NOUN
cblr-14237	1484	25	revenue	revenue	NOUN
cblr-14237	1484	26	.	.	PUNCT
cblr-14237	1485	1	compare	compare	VERB
cblr-14237	1485	2	david	david	PROPN
cblr-14237	1485	3	m.	m.	PROPN
cblr-14237	1485	4	hasen	hasen	PROPN
cblr-14237	1485	5	,	,	PUNCT
cblr-14237	1485	6	legal	legal	ADJ
cblr-14237	1485	7	transitions	transition	NOUN
cblr-14237	1485	8	and	and	CCONJ
cblr-14237	1485	9	the	the	DET
cblr-14237	1485	10	problem	problem	NOUN
cblr-14237	1485	11	of	of	ADP
cblr-14237	1485	12	reliance	reliance	NOUN
cblr-14237	1485	13	,	,	PUNCT
cblr-14237	1485	14	1	1	NUM
cblr-14237	1485	15	colum	colum	NOUN
cblr-14237	1485	16	.	.	PUNCT
cblr-14237	1486	1	j.	j.	PROPN
cblr-14237	1486	2	tax	tax	PROPN
cblr-14237	1486	3	l.	l.	PROPN
cblr-14237	1486	4	120	120	NUM
cblr-14237	1486	5	,	,	PUNCT
cblr-14237	1486	6	172	172	NUM
cblr-14237	1486	7	(	(	PUNCT
cblr-14237	1486	8	2010	2010	NUM
cblr-14237	1486	9	)	)	PUNCT
cblr-14237	1486	10	(	(	PUNCT
cblr-14237	1486	11	critiquing	critique	VERB
cblr-14237	1486	12	the	the	DET
cblr-14237	1486	13	“	"	PUNCT
cblr-14237	1486	14	new	new	ADJ
cblr-14237	1486	15	view	view	NOUN
cblr-14237	1486	16	”	"	PUNCT
cblr-14237	1486	17	of	of	ADP
cblr-14237	1486	18	legal	legal	ADJ
cblr-14237	1486	19	transitions	transition	NOUN
cblr-14237	1486	20	,	,	PUNCT
cblr-14237	1486	21	which	which	PRON
cblr-14237	1486	22	favors	favor	VERB
cblr-14237	1486	23	uncompensated	uncompensated	ADJ
cblr-14237	1486	24	transitions	transition	NOUN
cblr-14237	1486	25	)	)	PUNCT
cblr-14237	1486	26	,	,	PUNCT
cblr-14237	1486	27	with	with	ADP
cblr-14237	1486	28	graetz	graetz	PROPN
cblr-14237	1486	29	,	,	PUNCT
cblr-14237	1486	30	supra	supra	PROPN
cblr-14237	1486	31	note	note	PROPN
cblr-14237	1486	32	155	155	NUM
cblr-14237	1486	33	,	,	PUNCT
cblr-14237	1486	34	at	at	ADP
cblr-14237	1486	35	87	87	NUM
cblr-14237	1486	36	(	(	PUNCT
cblr-14237	1486	37	disfavoring	disfavor	VERB
cblr-14237	1486	38	grandfathering	grandfathere	VERB
cblr-14237	1486	39	as	as	ADP
cblr-14237	1486	40	relief	relief	NOUN
cblr-14237	1486	41	from	from	ADP
cblr-14237	1486	42	retroactivity	retroactivity	NOUN
cblr-14237	1486	43	)	)	PUNCT
cblr-14237	1486	44	.	.	PUNCT
cblr-14237	1487	1	alternatively	alternatively	ADV
cblr-14237	1487	2	,	,	PUNCT
cblr-14237	1487	3	§	§	PROPN
cblr-14237	1487	4	199a	199a	NOUN
cblr-14237	1487	5	can	can	AUX
cblr-14237	1487	6	be	be	AUX
cblr-14237	1487	7	viewed	view	VERB
cblr-14237	1487	8	as	as	ADP
cblr-14237	1487	9	a	a	DET
cblr-14237	1487	10	concession	concession	NOUN
cblr-14237	1487	11	to	to	ADP
cblr-14237	1487	12	stability	stability	NOUN
cblr-14237	1487	13	in	in	ADP
cblr-14237	1487	14	choice	choice	NOUN
cblr-14237	1487	15	-	-	PUNCT
cblr-14237	1487	16	of	of	ADP
cblr-14237	1487	17	-	-	PUNCT
cblr-14237	1487	18	entity	entity	NOUN
cblr-14237	1487	19	decisions	decision	NOUN
cblr-14237	1487	20	in	in	ADP
cblr-14237	1487	21	light	light	NOUN
cblr-14237	1487	22	of	of	ADP
cblr-14237	1487	23	uncertainty	uncertainty	NOUN
cblr-14237	1487	24	about	about	ADP
cblr-14237	1487	25	future	future	ADJ
cblr-14237	1487	26	corporate	corporate	ADJ
cblr-14237	1487	27	tax	tax	NOUN
cblr-14237	1487	28	rates	rate	NOUN
cblr-14237	1487	29	.	.	PUNCT
cblr-14237	1488	1	see	see	VERB
cblr-14237	1488	2	knoll	knoll	NOUN
cblr-14237	1488	3	,	,	PUNCT
cblr-14237	1488	4	supra	supra	PROPN
cblr-14237	1488	5	note	note	NOUN
cblr-14237	1488	6	299	299	NUM
cblr-14237	1488	7	,	,	PUNCT
cblr-14237	1488	8	at	at	ADP
cblr-14237	1488	9	977–78	977–78	PROPN
cblr-14237	1488	10	(	(	PUNCT
cblr-14237	1488	11	arguing	argue	VERB
cblr-14237	1488	12	against	against	ADP
cblr-14237	1488	13	“	"	PUNCT
cblr-14237	1488	14	the	the	DET
cblr-14237	1488	15	general	general	ADJ
cblr-14237	1488	16	claim	claim	NOUN
cblr-14237	1488	17	”	"	PUNCT
cblr-14237	1488	18	that	that	SCONJ
cblr-14237	1488	19	the	the	DET
cblr-14237	1488	20	tcja	tcja	NOUN
cblr-14237	1488	21	would	would	AUX
cblr-14237	1488	22	spur	spur	VERB
cblr-14237	1488	23	“	"	PUNCT
cblr-14237	1488	24	a	a	DET
cblr-14237	1488	25	mass	mass	ADJ
cblr-14237	1488	26	conversion	conversion	NOUN
cblr-14237	1488	27	of	of	ADP
cblr-14237	1488	28	passthrough	passthrough	PROPN
cblr-14237	1488	29	entities	entity	NOUN
cblr-14237	1488	30	into	into	ADP
cblr-14237	1488	31	c	c	PROPN
cblr-14237	1488	32	corporations	corporation	NOUN
cblr-14237	1488	33	”	"	PUNCT
cblr-14237	1488	34	)	)	PUNCT
cblr-14237	1488	35	.	.	PUNCT
cblr-14237	1489	1	303	303	NUM
cblr-14237	1489	2	see	see	VERB
cblr-14237	1489	3	lily	lily	ADJ
cblr-14237	1489	4	kahng	kahng	PROPN
cblr-14237	1489	5	,	,	PUNCT
cblr-14237	1489	6	who	who	PRON
cblr-14237	1489	7	owns	own	VERB
cblr-14237	1489	8	human	human	ADJ
cblr-14237	1489	9	capital	capital	NOUN
cblr-14237	1489	10	,	,	PUNCT
cblr-14237	1489	11	94	94	NUM
cblr-14237	1489	12	wash	wash	NOUN
cblr-14237	1489	13	.	.	PUNCT
cblr-14237	1490	1	u.	u.	PROPN
cblr-14237	1490	2	l.	l.	PROPN
cblr-14237	1490	3	rev	rev	PROPN
cblr-14237	1490	4	.	.	PROPN
cblr-14237	1490	5	607	607	NUM
cblr-14237	1490	6	,	,	PUNCT
cblr-14237	1490	7	644	644	NUM
cblr-14237	1490	8	(	(	PUNCT
cblr-14237	1490	9	2017	2017	NUM
cblr-14237	1490	10	)	)	PUNCT
cblr-14237	1490	11	(	(	PUNCT
cblr-14237	1490	12	“	"	PUNCT
cblr-14237	1490	13	[	[	X
cblr-14237	1490	14	t]he	t]he	ADV
cblr-14237	1490	15	interdependent	interdependent	ADJ
cblr-14237	1490	16	relationship	relationship	NOUN
cblr-14237	1490	17	between	between	ADP
cblr-14237	1490	18	labor	labor	NOUN
cblr-14237	1490	19	and	and	CCONJ
cblr-14237	1490	20	capital	capital	NOUN
cblr-14237	1490	21	.	.	PUNCT
cblr-14237	1490	22	.	.	PUNCT
cblr-14237	1490	23	.	.	PUNCT
cblr-14237	1491	1	raises	raise	VERB
cblr-14237	1491	2	the	the	DET
cblr-14237	1491	3	question	question	NOUN
cblr-14237	1491	4	whether	whether	SCONJ
cblr-14237	1491	5	labor	labor	NOUN
cblr-14237	1491	6	income	income	NOUN
cblr-14237	1491	7	and	and	CCONJ
cblr-14237	1491	8	capital	capital	NOUN
cblr-14237	1491	9	income	income	NOUN
cblr-14237	1491	10	can	can	AUX
cblr-14237	1491	11	or	or	CCONJ
cblr-14237	1491	12	should	should	AUX
cblr-14237	1491	13	be	be	AUX
cblr-14237	1491	14	viewed	view	VERB
cblr-14237	1491	15	as	as	ADP
cblr-14237	1491	16	separate	separate	ADJ
cblr-14237	1491	17	.	.	PUNCT
cblr-14237	1491	18	”	"	PUNCT
cblr-14237	1491	19	)	)	PUNCT
cblr-14237	1491	20	.	.	PUNCT
cblr-14237	1492	1	710	710	NUM
cblr-14237	1492	2	columbia	columbia	PROPN
cblr-14237	1492	3	business	business	NOUN
cblr-14237	1492	4	law	law	PROPN
cblr-14237	1492	5	review	review	NOUN
cblr-14237	1492	6	[	[	X
cblr-14237	1492	7	vol	vol	NOUN
cblr-14237	1492	8	.	.	NOUN
cblr-14237	1492	9	2024	2024	NUM
cblr-14237	1492	10	the	the	DET
cblr-14237	1492	11	view	view	NOUN
cblr-14237	1492	12	of	of	ADP
cblr-14237	1492	13	many	many	ADJ
cblr-14237	1492	14	commentators.304	commentators.304	NOUN
cblr-14237	1492	15	in	in	ADP
cblr-14237	1492	16	part	part	NOUN
cblr-14237	1492	17	,	,	PUNCT
cblr-14237	1492	18	the	the	DET
cblr-14237	1492	19	provision	provision	NOUN
cblr-14237	1492	20	’s	’s	PART
cblr-14237	1492	21	failings	failing	NOUN
cblr-14237	1492	22	reflect	reflect	VERB
cblr-14237	1492	23	the	the	DET
cblr-14237	1492	24	unorthodox	unorthodox	ADJ
cblr-14237	1492	25	processes	process	NOUN
cblr-14237	1492	26	through	through	ADP
cblr-14237	1492	27	which	which	PRON
cblr-14237	1492	28	the	the	DET
cblr-14237	1492	29	provision	provision	NOUN
cblr-14237	1492	30	was	be	AUX
cblr-14237	1492	31	enacted	enact	VERB
cblr-14237	1492	32	and	and	CCONJ
cblr-14237	1492	33	regulations	regulation	NOUN
cblr-14237	1492	34	were	be	AUX
cblr-14237	1492	35	promulgated.305	promulgated.305	ADJ
cblr-14237	1492	36	but	but	CCONJ
cblr-14237	1492	37	some	some	PRON
cblr-14237	1492	38	of	of	ADP
cblr-14237	1492	39	the	the	DET
cblr-14237	1492	40	provision	provision	NOUN
cblr-14237	1492	41	’s	’s	PART
cblr-14237	1492	42	challenges	challenge	NOUN
cblr-14237	1492	43	are	be	AUX
cblr-14237	1492	44	conceptual	conceptual	ADJ
cblr-14237	1492	45	.	.	PUNCT
cblr-14237	1493	1	tax	tax	NOUN
cblr-14237	1493	2	gaming	gaming	NOUN
cblr-14237	1493	3	plays	play	VERB
cblr-14237	1493	4	a	a	DET
cblr-14237	1493	5	role	role	NOUN
cblr-14237	1493	6	,	,	PUNCT
cblr-14237	1493	7	as	as	SCONJ
cblr-14237	1493	8	taxpayers	taxpayer	NOUN
cblr-14237	1493	9	seek	seek	VERB
cblr-14237	1493	10	to	to	PART
cblr-14237	1493	11	convert	convert	VERB
cblr-14237	1493	12	ordinary	ordinary	ADJ
cblr-14237	1493	13	income	income	NOUN
cblr-14237	1493	14	(	(	PUNCT
cblr-14237	1493	15	typically	typically	ADV
cblr-14237	1493	16	labor	labor	NOUN
cblr-14237	1493	17	income	income	NOUN
cblr-14237	1493	18	)	)	PUNCT
cblr-14237	1493	19	into	into	ADP
cblr-14237	1493	20	income	income	NOUN
cblr-14237	1493	21	subject	subject	ADJ
cblr-14237	1493	22	to	to	ADP
cblr-14237	1493	23	a	a	DET
cblr-14237	1493	24	lower	low	ADJ
cblr-14237	1493	25	rate	rate	NOUN
cblr-14237	1493	26	or	or	CCONJ
cblr-14237	1493	27	other	other	ADJ
cblr-14237	1493	28	preference	preference	NOUN
cblr-14237	1493	29	(	(	PUNCT
cblr-14237	1493	30	typically	typically	ADV
cblr-14237	1493	31	capital	capital	PROPN
cblr-14237	1493	32	income).306	income).306	PROPN
cblr-14237	1493	33	indeed	indeed	ADV
cblr-14237	1493	34	,	,	PUNCT
cblr-14237	1493	35	conversion	conversion	NOUN
cblr-14237	1493	36	strategies	strategy	NOUN
cblr-14237	1493	37	are	be	AUX
cblr-14237	1493	38	endemic	endemic	ADJ
cblr-14237	1493	39	in	in	ADP
cblr-14237	1493	40	tax	tax	NOUN
cblr-14237	1493	41	systems	system	NOUN
cblr-14237	1493	42	that	that	PRON
cblr-14237	1493	43	treat	treat	VERB
cblr-14237	1493	44	labor	labor	NOUN
cblr-14237	1493	45	income	income	NOUN
cblr-14237	1493	46	and	and	CCONJ
cblr-14237	1493	47	capital	capital	NOUN
cblr-14237	1493	48	income	income	NOUN
cblr-14237	1493	49	differently.307	differently.307	PROPN
cblr-14237	1493	50	304	304	NUM
cblr-14237	1493	51	see	see	NOUN
cblr-14237	1493	52	e.g.	e.g.	ADV
cblr-14237	1493	53	,	,	PUNCT
cblr-14237	1493	54	david	david	PROPN
cblr-14237	1493	55	kamin	kamin	PROPN
cblr-14237	1493	56	et	et	PROPN
cblr-14237	1493	57	al	al	PROPN
cblr-14237	1493	58	.	.	PROPN
cblr-14237	1493	59	,	,	PUNCT
cblr-14237	1493	60	supra	supra	PROPN
cblr-14237	1493	61	note	note	PROPN
cblr-14237	1493	62	255	255	NUM
cblr-14237	1493	63	,	,	PUNCT
cblr-14237	1493	64	at	at	ADP
cblr-14237	1493	65	1460–61	1460–61	NUM
cblr-14237	1493	66	(	(	PUNCT
cblr-14237	1493	67	“	"	PUNCT
cblr-14237	1493	68	the	the	DET
cblr-14237	1493	69	heart	heart	NOUN
cblr-14237	1493	70	of	of	ADP
cblr-14237	1493	71	the	the	DET
cblr-14237	1493	72	problem	problem	NOUN
cblr-14237	1493	73	is	be	AUX
cblr-14237	1493	74	the	the	DET
cblr-14237	1493	75	absence	absence	NOUN
cblr-14237	1493	76	of	of	ADP
cblr-14237	1493	77	a	a	DET
cblr-14237	1493	78	policy	policy	NOUN
cblr-14237	1493	79	justification	justification	NOUN
cblr-14237	1493	80	for	for	ADP
cblr-14237	1493	81	many	many	ADJ
cblr-14237	1493	82	rules	rule	NOUN
cblr-14237	1493	83	governing	govern	VERB
cblr-14237	1493	84	the	the	DET
cblr-14237	1493	85	deduction	deduction	NOUN
cblr-14237	1493	86	.	.	PUNCT
cblr-14237	1493	87	”	"	PUNCT
cblr-14237	1493	88	)	)	PUNCT
cblr-14237	1493	89	.	.	PUNCT
cblr-14237	1494	1	another	another	DET
cblr-14237	1494	2	problematic	problematic	ADJ
cblr-14237	1494	3	area	area	NOUN
cblr-14237	1494	4	involves	involve	VERB
cblr-14237	1494	5	rental	rental	ADJ
cblr-14237	1494	6	real	real	ADJ
cblr-14237	1494	7	estate	estate	NOUN
cblr-14237	1494	8	,	,	PUNCT
cblr-14237	1494	9	where	where	SCONJ
cblr-14237	1494	10	the	the	DET
cblr-14237	1494	11	issue	issue	NOUN
cblr-14237	1494	12	is	be	AUX
cblr-14237	1494	13	whether	whether	SCONJ
cblr-14237	1494	14	income	income	NOUN
cblr-14237	1494	15	reflects	reflect	VERB
cblr-14237	1494	16	business	business	NOUN
cblr-14237	1494	17	returns	return	NOUN
cblr-14237	1494	18	,	,	PUNCT
cblr-14237	1494	19	for	for	ADP
cblr-14237	1494	20	which	which	PRON
cblr-14237	1494	21	§	§	PROPN
cblr-14237	1494	22	199a	199a	NOUN
cblr-14237	1494	23	deductions	deduction	NOUN
cblr-14237	1494	24	are	be	AUX
cblr-14237	1494	25	available	available	ADJ
cblr-14237	1494	26	,	,	PUNCT
cblr-14237	1494	27	or	or	CCONJ
cblr-14237	1494	28	investment	investment	NOUN
cblr-14237	1494	29	returns	return	NOUN
cblr-14237	1494	30	,	,	PUNCT
cblr-14237	1494	31	for	for	ADP
cblr-14237	1494	32	which	which	PRON
cblr-14237	1494	33	no	no	DET
cblr-14237	1494	34	§	§	PROPN
cblr-14237	1494	35	199a	199a	NOUN
cblr-14237	1494	36	deduction	deduction	NOUN
cblr-14237	1494	37	is	be	AUX
cblr-14237	1494	38	available	available	ADJ
cblr-14237	1494	39	.	.	PUNCT
cblr-14237	1495	1	an	an	DET
cblr-14237	1495	2	owner	owner	NOUN
cblr-14237	1495	3	-	-	PUNCT
cblr-14237	1495	4	operator	operator	NOUN
cblr-14237	1495	5	must	must	AUX
cblr-14237	1495	6	provide	provide	VERB
cblr-14237	1495	7	a	a	DET
cblr-14237	1495	8	sufficient	sufficient	ADJ
cblr-14237	1495	9	level	level	NOUN
cblr-14237	1495	10	of	of	ADP
cblr-14237	1495	11	services	service	NOUN
cblr-14237	1495	12	to	to	PART
cblr-14237	1495	13	qualify	qualify	VERB
cblr-14237	1495	14	the	the	DET
cblr-14237	1495	15	activity	activity	NOUN
cblr-14237	1495	16	as	as	ADP
cblr-14237	1495	17	a	a	DET
cblr-14237	1495	18	business	business	NOUN
cblr-14237	1495	19	;	;	PUNCT
cblr-14237	1495	20	then	then	ADV
cblr-14237	1495	21	,	,	PUNCT
cblr-14237	1495	22	all	all	DET
cblr-14237	1495	23	returns	return	NOUN
cblr-14237	1495	24	,	,	PUNCT
cblr-14237	1495	25	even	even	ADV
cblr-14237	1495	26	from	from	ADP
cblr-14237	1495	27	those	those	DET
cblr-14237	1495	28	services	service	NOUN
cblr-14237	1495	29	,	,	PUNCT
cblr-14237	1495	30	are	be	AUX
cblr-14237	1495	31	qbi	qbi	ADJ
cblr-14237	1495	32	.	.	PUNCT
cblr-14237	1496	1	cf	cf	NOUN
cblr-14237	1496	2	.	.	PUNCT
cblr-14237	1497	1	rev	rev	PROPN
cblr-14237	1497	2	.	.	PROPN
cblr-14237	1497	3	proc	proc	PROPN
cblr-14237	1497	4	.	.	PUNCT
cblr-14237	1498	1	2019	2019	NUM
cblr-14237	1498	2	-	-	SYM
cblr-14237	1498	3	38	38	NUM
cblr-14237	1498	4	,	,	PUNCT
cblr-14237	1498	5	2019	2019	NUM
cblr-14237	1498	6	-	-	SYM
cblr-14237	1498	7	42	42	NUM
cblr-14237	1498	8	i.r.b	i.r.b	NOUN
cblr-14237	1498	9	.	.	PUNCT
cblr-14237	1499	1	942	942	NUM
cblr-14237	1499	2	,	,	PUNCT
cblr-14237	1499	3	942	942	NUM
cblr-14237	1499	4	.	.	X
cblr-14237	1499	5	305	305	NUM
cblr-14237	1499	6	see	see	VERB
cblr-14237	1499	7	shaviro	shaviro	NOUN
cblr-14237	1499	8	,	,	PUNCT
cblr-14237	1499	9	supra	supra	PROPN
cblr-14237	1499	10	note	note	NOUN
cblr-14237	1499	11	255	255	NUM
cblr-14237	1499	12	,	,	PUNCT
cblr-14237	1499	13	at	at	ADP
cblr-14237	1499	14	49–51	49–51	NUM
cblr-14237	1499	15	(	(	PUNCT
cblr-14237	1499	16	2018	2018	NUM
cblr-14237	1499	17	)	)	PUNCT
cblr-14237	1499	18	(	(	PUNCT
cblr-14237	1499	19	“	"	PUNCT
cblr-14237	1499	20	the	the	DET
cblr-14237	1499	21	pass	pass	VERB
cblr-14237	1499	22	-	-	PUNCT
cblr-14237	1499	23	through	through	ADP
cblr-14237	1499	24	rules	rule	NOUN
cblr-14237	1499	25	stand	stand	VERB
cblr-14237	1499	26	front	front	NOUN
cblr-14237	1499	27	and	and	CCONJ
cblr-14237	1499	28	centre	centre	NOUN
cblr-14237	1499	29	in	in	ADP
cblr-14237	1499	30	illustrating	illustrate	VERB
cblr-14237	1499	31	both	both	CCONJ
cblr-14237	1499	32	the	the	DET
cblr-14237	1499	33	[	[	X
cblr-14237	1499	34	tcja	tcja	NOUN
cblr-14237	1499	35	’s	’s	X
cblr-14237	1499	36	]	]	PUNCT
cblr-14237	1499	37	sloppiness	sloppiness	NOUN
cblr-14237	1499	38	and	and	CCONJ
cblr-14237	1499	39	its	its	PRON
cblr-14237	1499	40	lack	lack	NOUN
cblr-14237	1499	41	of	of	ADP
cblr-14237	1499	42	principle	principle	NOUN
cblr-14237	1499	43	.	.	PUNCT
cblr-14237	1499	44	”	"	PUNCT
cblr-14237	1499	45	)	)	PUNCT
cblr-14237	1499	46	;	;	PUNCT
cblr-14237	1499	47	see	see	VERB
cblr-14237	1499	48	also	also	ADV
cblr-14237	1499	49	oei	oei	PROPN
cblr-14237	1499	50	&	&	CCONJ
cblr-14237	1499	51	osofsky	osofsky	ADJ
cblr-14237	1499	52	,	,	PUNCT
cblr-14237	1499	53	supra	supra	PROPN
cblr-14237	1499	54	note	note	NOUN
cblr-14237	1499	55	296	296	NUM
cblr-14237	1499	56	,	,	PUNCT
cblr-14237	1499	57	at	at	ADP
cblr-14237	1499	58	211–13	211–13	PROPN
cblr-14237	1499	59	(	(	PUNCT
cblr-14237	1499	60	describing	describe	VERB
cblr-14237	1499	61	treasury	treasury	NOUN
cblr-14237	1499	62	’s	’s	PART
cblr-14237	1499	63	relatively	relatively	ADV
cblr-14237	1499	64	unorthodox	unorthodox	ADJ
cblr-14237	1499	65	approach	approach	NOUN
cblr-14237	1499	66	to	to	ADP
cblr-14237	1499	67	rulemaking	rulemaking	NOUN
cblr-14237	1499	68	when	when	SCONJ
cblr-14237	1499	69	faced	face	VERB
cblr-14237	1499	70	with	with	ADP
cblr-14237	1499	71	a	a	DET
cblr-14237	1499	72	provision	provision	NOUN
cblr-14237	1499	73	enacted	enact	VERB
cblr-14237	1499	74	“	"	PUNCT
cblr-14237	1499	75	at	at	ADP
cblr-14237	1499	76	warp	warp	ADJ
cblr-14237	1499	77	speed	speed	NOUN
cblr-14237	1499	78	”	"	PUNCT
cblr-14237	1499	79	)	)	PUNCT
cblr-14237	1499	80	.	.	PUNCT
cblr-14237	1500	1	an	an	DET
cblr-14237	1500	2	appropriate	appropriate	ADJ
cblr-14237	1500	3	contrast	contrast	NOUN
cblr-14237	1500	4	is	be	AUX
cblr-14237	1500	5	the	the	DET
cblr-14237	1500	6	(	(	PUNCT
cblr-14237	1500	7	largely	largely	ADV
cblr-14237	1500	8	successful	successful	ADJ
cblr-14237	1500	9	)	)	PUNCT
cblr-14237	1500	10	legislative	legislative	ADJ
cblr-14237	1500	11	and	and	CCONJ
cblr-14237	1500	12	regulatory	regulatory	ADJ
cblr-14237	1500	13	processes	process	NOUN
cblr-14237	1500	14	surrounding	surround	VERB
cblr-14237	1500	15	the	the	DET
cblr-14237	1500	16	passive	passive	ADJ
cblr-14237	1500	17	activity	activity	NOUN
cblr-14237	1500	18	loss	loss	NOUN
cblr-14237	1500	19	rules	rule	NOUN
cblr-14237	1500	20	in	in	ADP
cblr-14237	1500	21	§	§	PROPN
cblr-14237	1500	22	469	469	NUM
cblr-14237	1500	23	.	.	PUNCT
cblr-14237	1501	1	see	see	VERB
cblr-14237	1501	2	george	george	PROPN
cblr-14237	1501	3	k.	k.	PROPN
cblr-14237	1501	4	yin	yin	PROPN
cblr-14237	1501	5	,	,	PUNCT
cblr-14237	1501	6	getting	get	VERB
cblr-14237	1501	7	serious	serious	ADJ
cblr-14237	1501	8	about	about	ADP
cblr-14237	1501	9	corporate	corporate	ADJ
cblr-14237	1501	10	tax	tax	NOUN
cblr-14237	1501	11	shelters	shelter	NOUN
cblr-14237	1501	12	:	:	PUNCT
cblr-14237	1501	13	taking	take	VERB
cblr-14237	1501	14	a	a	DET
cblr-14237	1501	15	lesson	lesson	NOUN
cblr-14237	1501	16	from	from	ADP
cblr-14237	1501	17	history	history	NOUN
cblr-14237	1501	18	,	,	PUNCT
cblr-14237	1501	19	54	54	NUM
cblr-14237	1501	20	smu	smu	PROPN
cblr-14237	1501	21	l.	l.	PROPN
cblr-14237	1501	22	rev	rev	PROPN
cblr-14237	1501	23	.	.	PROPN
cblr-14237	1501	24	209	209	NUM
cblr-14237	1501	25	,	,	PUNCT
cblr-14237	1501	26	218–19	218–19	PROPN
cblr-14237	1501	27	(	(	PUNCT
cblr-14237	1501	28	2001	2001	NUM
cblr-14237	1501	29	)	)	PUNCT
cblr-14237	1501	30	(	(	PUNCT
cblr-14237	1501	31	describing	describe	VERB
cblr-14237	1501	32	§	§	PROPN
cblr-14237	1501	33	469	469	NUM
cblr-14237	1501	34	as	as	ADP
cblr-14237	1501	35	an	an	DET
cblr-14237	1501	36	“	"	PUNCT
cblr-14237	1501	37	outcomes	outcome	NOUN
cblr-14237	1501	38	-	-	PUNCT
cblr-14237	1501	39	oriented	orient	VERB
cblr-14237	1501	40	”	"	PUNCT
cblr-14237	1501	41	provision	provision	NOUN
cblr-14237	1501	42	that	that	PRON
cblr-14237	1501	43	does	do	AUX
cblr-14237	1501	44	not	not	PART
cblr-14237	1501	45	look	look	VERB
cblr-14237	1501	46	to	to	ADP
cblr-14237	1501	47	purpose	purpose	NOUN
cblr-14237	1501	48	or	or	CCONJ
cblr-14237	1501	49	intent	intent	NOUN
cblr-14237	1501	50	)	)	PUNCT
cblr-14237	1501	51	.	.	PUNCT
cblr-14237	1502	1	306	306	NUM
cblr-14237	1502	2	see	see	VERB
cblr-14237	1502	3	david	david	PROPN
cblr-14237	1502	4	gamage	gamage	PROPN
cblr-14237	1502	5	,	,	PUNCT
cblr-14237	1502	6	the	the	DET
cblr-14237	1502	7	case	case	NOUN
cblr-14237	1502	8	for	for	ADP
cblr-14237	1502	9	taxing	tax	VERB
cblr-14237	1502	10	(	(	PUNCT
cblr-14237	1502	11	all	all	PRON
cblr-14237	1502	12	of	of	ADP
cblr-14237	1502	13	)	)	PUNCT
cblr-14237	1502	14	labor	labor	NOUN
cblr-14237	1502	15	income	income	NOUN
cblr-14237	1502	16	,	,	PUNCT
cblr-14237	1502	17	consumption	consumption	NOUN
cblr-14237	1502	18	,	,	PUNCT
cblr-14237	1502	19	capital	capital	NOUN
cblr-14237	1502	20	income	income	NOUN
cblr-14237	1502	21	,	,	PUNCT
cblr-14237	1502	22	and	and	CCONJ
cblr-14237	1502	23	wealth	wealth	NOUN
cblr-14237	1502	24	,	,	PUNCT
cblr-14237	1502	25	68	68	NUM
cblr-14237	1502	26	tax	tax	NOUN
cblr-14237	1502	27	l.	l.	PROPN
cblr-14237	1502	28	rev	rev	PROPN
cblr-14237	1502	29	.	.	PROPN
cblr-14237	1502	30	355	355	NUM
cblr-14237	1502	31	,	,	PUNCT
cblr-14237	1502	32	404–05	404–05	NUM
cblr-14237	1502	33	(	(	PUNCT
cblr-14237	1502	34	2015	2015	NUM
cblr-14237	1502	35	)	)	PUNCT
cblr-14237	1502	36	(	(	PUNCT
cblr-14237	1502	37	arguing	argue	VERB
cblr-14237	1502	38	for	for	ADP
cblr-14237	1502	39	taxing	tax	VERB
cblr-14237	1502	40	multiple	multiple	ADJ
cblr-14237	1502	41	tax	tax	NOUN
cblr-14237	1502	42	bases	basis	NOUN
cblr-14237	1502	43	as	as	ADP
cblr-14237	1502	44	a	a	DET
cblr-14237	1502	45	response	response	NOUN
cblr-14237	1502	46	to	to	ADP
cblr-14237	1502	47	conversion	conversion	NOUN
cblr-14237	1502	48	strategies	strategy	NOUN
cblr-14237	1502	49	)	)	PUNCT
cblr-14237	1502	50	;	;	PUNCT
cblr-14237	1502	51	mark	mark	PROPN
cblr-14237	1502	52	p.	p.	PROPN
cblr-14237	1502	53	gergen	gergen	PROPN
cblr-14237	1502	54	,	,	PUNCT
cblr-14237	1502	55	how	how	SCONJ
cblr-14237	1502	56	to	to	PART
cblr-14237	1502	57	tax	tax	NOUN
cblr-14237	1502	58	capital	capital	NOUN
cblr-14237	1502	59	,	,	PUNCT
cblr-14237	1502	60	70	70	NUM
cblr-14237	1502	61	tax	tax	NOUN
cblr-14237	1502	62	l.	l.	PROPN
cblr-14237	1502	63	rev	rev	PROPN
cblr-14237	1502	64	.	.	PROPN
cblr-14237	1502	65	1	1	NUM
cblr-14237	1502	66	,	,	PUNCT
cblr-14237	1502	67	66	66	NUM
cblr-14237	1502	68	(	(	PUNCT
cblr-14237	1502	69	2016	2016	NUM
cblr-14237	1502	70	)	)	PUNCT
cblr-14237	1502	71	(	(	PUNCT
cblr-14237	1502	72	describing	describe	VERB
cblr-14237	1502	73	how	how	SCONJ
cblr-14237	1502	74	conversion	conversion	NOUN
cblr-14237	1502	75	strategies	strategy	NOUN
cblr-14237	1502	76	may	may	AUX
cblr-14237	1502	77	implicate	implicate	VERB
cblr-14237	1502	78	valuation	valuation	NOUN
cblr-14237	1502	79	issues	issue	NOUN
cblr-14237	1502	80	)	)	PUNCT
cblr-14237	1502	81	;	;	PUNCT
cblr-14237	1502	82	david	david	PROPN
cblr-14237	1502	83	a.	a.	PROPN
cblr-14237	1502	84	weisbach	weisbach	PROPN
cblr-14237	1502	85	,	,	PUNCT
cblr-14237	1502	86	a	a	DET
cblr-14237	1502	87	partial	partial	ADJ
cblr-14237	1502	88	mark	mark	NOUN
cblr-14237	1502	89	-	-	PUNCT
cblr-14237	1502	90	to	to	ADP
cblr-14237	1502	91	-	-	PUNCT
cblr-14237	1502	92	market	market	NOUN
cblr-14237	1502	93	tax	tax	NOUN
cblr-14237	1502	94	system	system	NOUN
cblr-14237	1502	95	,	,	PUNCT
cblr-14237	1502	96	53	53	NUM
cblr-14237	1502	97	tax	tax	NOUN
cblr-14237	1502	98	l.	l.	PROPN
cblr-14237	1502	99	rev	rev	PROPN
cblr-14237	1502	100	.	.	PROPN
cblr-14237	1502	101	95	95	NUM
cblr-14237	1502	102	,	,	PUNCT
cblr-14237	1502	103	123	123	NUM
cblr-14237	1502	104	n.79	n.79	NOUN
cblr-14237	1502	105	(	(	PUNCT
cblr-14237	1502	106	1999	1999	NUM
cblr-14237	1502	107	)	)	PUNCT
cblr-14237	1502	108	(	(	PUNCT
cblr-14237	1502	109	describing	describe	VERB
cblr-14237	1502	110	how	how	SCONJ
cblr-14237	1502	111	a	a	DET
cblr-14237	1502	112	partial	partial	ADJ
cblr-14237	1502	113	mark	mark	NOUN
cblr-14237	1502	114	-	-	PUNCT
cblr-14237	1502	115	to	to	ADP
cblr-14237	1502	116	-	-	PUNCT
cblr-14237	1502	117	market	market	NOUN
cblr-14237	1502	118	regime	regime	NOUN
cblr-14237	1502	119	would	would	AUX
cblr-14237	1502	120	curtail	curtail	VERB
cblr-14237	1502	121	conversion	conversion	NOUN
cblr-14237	1502	122	incentives	incentive	NOUN
cblr-14237	1502	123	)	)	PUNCT
cblr-14237	1502	124	.	.	PUNCT
cblr-14237	1503	1	307	307	NUM
cblr-14237	1503	2	see	see	VERB
cblr-14237	1503	3	richard	richard	PROPN
cblr-14237	1503	4	m.	m.	PROPN
cblr-14237	1503	5	bird	bird	PROPN
cblr-14237	1503	6	&	&	CCONJ
cblr-14237	1503	7	eric	eric	PROPN
cblr-14237	1503	8	m.	m.	PROPN
cblr-14237	1503	9	zolt	zolt	PROPN
cblr-14237	1503	10	,	,	PUNCT
cblr-14237	1503	11	dual	dual	ADJ
cblr-14237	1503	12	income	income	NOUN
cblr-14237	1503	13	taxation	taxation	NOUN
cblr-14237	1503	14	and	and	CCONJ
cblr-14237	1503	15	developing	develop	VERB
cblr-14237	1503	16	countries	country	NOUN
cblr-14237	1503	17	,	,	PUNCT
cblr-14237	1503	18	1	1	NUM
cblr-14237	1503	19	colum	colum	NOUN
cblr-14237	1503	20	.	.	PUNCT
cblr-14237	1504	1	j.	j.	PROPN
cblr-14237	1504	2	tax	tax	PROPN
cblr-14237	1504	3	l.	l.	PROPN
cblr-14237	1504	4	174	174	NUM
cblr-14237	1504	5	,	,	PUNCT
cblr-14237	1504	6	187	187	NUM
cblr-14237	1504	7	(	(	PUNCT
cblr-14237	1504	8	2010	2010	NUM
cblr-14237	1504	9	)	)	PUNCT
cblr-14237	1504	10	(	(	PUNCT
cblr-14237	1504	11	noting	note	VERB
cblr-14237	1504	12	practical	practical	ADJ
cblr-14237	1504	13	problems	problem	NOUN
cblr-14237	1504	14	faced	face	VERB
cblr-14237	1504	15	by	by	ADP
cblr-14237	1504	16	tax	tax	NOUN
cblr-14237	1504	17	systems	system	NOUN
cblr-14237	1504	18	that	that	PRON
cblr-14237	1504	19	treat	treat	VERB
cblr-14237	1504	20	income	income	NOUN
cblr-14237	1504	21	from	from	ADP
cblr-14237	1504	22	labor	labor	NOUN
cblr-14237	1504	23	differently	differently	ADV
cblr-14237	1504	24	from	from	ADP
cblr-14237	1504	25	income	income	NOUN
cblr-14237	1504	26	from	from	ADP
cblr-14237	1504	27	capital	capital	NOUN
cblr-14237	1504	28	)	)	PUNCT
cblr-14237	1504	29	;	;	PUNCT
cblr-14237	1504	30	edward	edward	PROPN
cblr-14237	1504	31	d.	d.	PROPN
cblr-14237	1504	32	kleinbard	kleinbard	PROPN
cblr-14237	1504	33	,	,	PUNCT
cblr-14237	1504	34	the	the	DET
cblr-14237	1504	35	right	right	ADJ
cblr-14237	1504	36	tax	tax	NOUN
cblr-14237	1504	37	at	at	ADP
cblr-14237	1504	38	the	the	DET
cblr-14237	1504	39	right	right	ADJ
cblr-14237	1504	40	time	time	NOUN
cblr-14237	1504	41	,	,	PUNCT
cblr-14237	1504	42	21	21	NUM
cblr-14237	1504	43	fla	fla	NOUN
cblr-14237	1504	44	.	.	PUNCT
cblr-14237	1505	1	tax	tax	PROPN
cblr-14237	1505	2	rev	rev	AUX
cblr-14237	1505	3	.	.	PROPN
cblr-14237	1505	4	208	208	NUM
cblr-14237	1505	5	,	,	PUNCT
cblr-14237	1505	6	283	283	NUM
cblr-14237	1505	7	(	(	PUNCT
cblr-14237	1505	8	2017	2017	NUM
cblr-14237	1505	9	)	)	PUNCT
cblr-14237	1505	10	(	(	PUNCT
cblr-14237	1505	11	outlining	outline	VERB
cblr-14237	1505	12	“	"	PUNCT
cblr-14237	1505	13	a	a	DET
cblr-14237	1505	14	labor	labor	NOUN
cblr-14237	1505	15	-	-	PUNCT
cblr-14237	1505	16	capital	capital	NOUN
cblr-14237	1505	17	income	income	NOUN
cblr-14237	1505	18	centrifuge	centrifuge	NOUN
cblr-14237	1505	19	”	"	PUNCT
cblr-14237	1505	20	to	to	PART
cblr-14237	1505	21	separate	separate	VERB
cblr-14237	1505	22	income	income	NOUN
cblr-14237	1505	23	from	from	ADP
cblr-14237	1505	24	each	each	DET
cblr-14237	1505	25	source	source	NOUN
cblr-14237	1505	26	)	)	PUNCT
cblr-14237	1505	27	.	.	PUNCT
cblr-14237	1506	1	no	no	INTJ
cblr-14237	1506	2	.	.	NOUN
cblr-14237	1506	3	2	2	NUM
cblr-14237	1506	4	]	]	PUNCT
cblr-14237	1506	5	transforming	transform	VERB
cblr-14237	1506	6	tax	tax	NOUN
cblr-14237	1506	7	expenditures	expenditure	NOUN
cblr-14237	1506	8	711	711	NUM
cblr-14237	1506	9	if	if	SCONJ
cblr-14237	1506	10	the	the	DET
cblr-14237	1506	11	normative	normative	ADJ
cblr-14237	1506	12	version	version	NOUN
cblr-14237	1506	13	of	of	ADP
cblr-14237	1506	14	§	§	PROPN
cblr-14237	1506	15	199a	199a	NOUN
cblr-14237	1506	16	provides	provide	VERB
cblr-14237	1506	17	a	a	DET
cblr-14237	1506	18	tax	tax	NOUN
cblr-14237	1506	19	benefit	benefit	NOUN
cblr-14237	1506	20	to	to	ADP
cblr-14237	1506	21	returns	return	NOUN
cblr-14237	1506	22	to	to	ADP
cblr-14237	1506	23	capital	capital	NOUN
cblr-14237	1506	24	,	,	PUNCT
cblr-14237	1506	25	identifying	identify	VERB
cblr-14237	1506	26	and	and	CCONJ
cblr-14237	1506	27	implementing	implement	VERB
cblr-14237	1506	28	adequate	adequate	ADJ
cblr-14237	1506	29	restrictions	restriction	NOUN
cblr-14237	1506	30	and	and	CCONJ
cblr-14237	1506	31	guardrails	guardrail	NOUN
cblr-14237	1506	32	is	be	AUX
cblr-14237	1506	33	a	a	DET
cblr-14237	1506	34	mammoth	mammoth	ADJ
cblr-14237	1506	35	task	task	NOUN
cblr-14237	1506	36	,	,	PUNCT
cblr-14237	1506	37	one	one	NUM
cblr-14237	1506	38	that	that	PRON
cblr-14237	1506	39	probably	probably	ADV
cblr-14237	1506	40	is	be	AUX
cblr-14237	1506	41	not	not	PART
cblr-14237	1506	42	achievable	achievable	ADJ
cblr-14237	1506	43	without	without	ADP
cblr-14237	1506	44	serious	serious	ADJ
cblr-14237	1506	45	compromises	compromise	NOUN
cblr-14237	1506	46	with	with	ADP
cblr-14237	1506	47	respect	respect	NOUN
cblr-14237	1506	48	to	to	ADP
cblr-14237	1506	49	simplicity	simplicity	NOUN
cblr-14237	1506	50	and	and	CCONJ
cblr-14237	1506	51	administrability	administrability	NOUN
cblr-14237	1506	52	.	.	PUNCT
cblr-14237	1507	1	in	in	ADP
cblr-14237	1507	2	addition	addition	NOUN
cblr-14237	1507	3	,	,	PUNCT
cblr-14237	1507	4	the	the	DET
cblr-14237	1507	5	historical	historical	ADJ
cblr-14237	1507	6	aggregation	aggregation	NOUN
cblr-14237	1507	7	of	of	ADP
cblr-14237	1507	8	business	business	NOUN
cblr-14237	1507	9	tax	tax	NOUN
cblr-14237	1507	10	law	law	NOUN
cblr-14237	1507	11	creates	create	VERB
cblr-14237	1507	12	planning	plan	VERB
cblr-14237	1507	13	wedges	wedge	NOUN
cblr-14237	1507	14	that	that	PRON
cblr-14237	1507	15	may	may	AUX
cblr-14237	1507	16	be	be	AUX
cblr-14237	1507	17	impossible	impossible	ADJ
cblr-14237	1507	18	to	to	PART
cblr-14237	1507	19	mitigate	mitigate	VERB
cblr-14237	1507	20	without	without	ADP
cblr-14237	1507	21	large	large	ADJ
cblr-14237	1507	22	-	-	PUNCT
cblr-14237	1507	23	scale	scale	NOUN
cblr-14237	1507	24	reform	reform	NOUN
cblr-14237	1507	25	of	of	ADP
cblr-14237	1507	26	business	business	NOUN
cblr-14237	1507	27	taxation	taxation	NOUN
cblr-14237	1507	28	.	.	PUNCT
cblr-14237	1508	1	for	for	ADP
cblr-14237	1508	2	s	s	PROPN
cblr-14237	1508	3	corporations	corporation	NOUN
cblr-14237	1508	4	,	,	PUNCT
cblr-14237	1508	5	optimization	optimization	NOUN
cblr-14237	1508	6	problems	problem	NOUN
cblr-14237	1508	7	involving	involve	VERB
cblr-14237	1508	8	reasonable	reasonable	ADJ
cblr-14237	1508	9	compensation	compensation	NOUN
cblr-14237	1508	10	exist	exist	VERB
cblr-14237	1508	11	as	as	ADV
cblr-14237	1508	12	long	long	ADV
cblr-14237	1508	13	as	as	SCONJ
cblr-14237	1508	14	s	s	VERB
cblr-14237	1508	15	corporation	corporation	NOUN
cblr-14237	1508	16	owners	owner	NOUN
cblr-14237	1508	17	also	also	ADV
cblr-14237	1508	18	can	can	AUX
cblr-14237	1508	19	be	be	AUX
cblr-14237	1508	20	employees.308	employees.308	ADJ
cblr-14237	1508	21	for	for	ADP
cblr-14237	1508	22	partnerships	partnership	NOUN
cblr-14237	1508	23	,	,	PUNCT
cblr-14237	1508	24	the	the	DET
cblr-14237	1508	25	practical	practical	ADJ
cblr-14237	1508	26	continuum	continuum	NOUN
cblr-14237	1508	27	between	between	ADP
cblr-14237	1508	28	guaranteed	guarantee	VERB
cblr-14237	1508	29	payments	payment	NOUN
cblr-14237	1508	30	and	and	CCONJ
cblr-14237	1508	31	risky	risky	ADJ
cblr-14237	1508	32	distributive	distributive	ADJ
cblr-14237	1508	33	shares	share	NOUN
cblr-14237	1508	34	can	can	AUX
cblr-14237	1508	35	not	not	PART
cblr-14237	1508	36	be	be	AUX
cblr-14237	1508	37	obviated	obviate	VERB
cblr-14237	1508	38	or	or	CCONJ
cblr-14237	1508	39	avoided	avoid	VERB
cblr-14237	1508	40	by	by	ADP
cblr-14237	1508	41	changes	change	NOUN
cblr-14237	1508	42	to	to	ADP
cblr-14237	1508	43	§	§	PROPN
cblr-14237	1508	44	199a.309	199a.309	NUM
cblr-14237	1508	45	in	in	ADP
cblr-14237	1508	46	each	each	DET
cblr-14237	1508	47	case	case	NOUN
cblr-14237	1508	48	,	,	PUNCT
cblr-14237	1508	49	smarter	smart	ADJ
cblr-14237	1508	50	restrictions	restriction	NOUN
cblr-14237	1508	51	and	and	CCONJ
cblr-14237	1508	52	guardrails	guardrail	NOUN
cblr-14237	1508	53	are	be	AUX
cblr-14237	1508	54	not	not	PART
cblr-14237	1508	55	a	a	DET
cblr-14237	1508	56	viable	viable	ADJ
cblr-14237	1508	57	solution	solution	NOUN
cblr-14237	1508	58	to	to	ADP
cblr-14237	1508	59	the	the	DET
cblr-14237	1508	60	current	current	ADJ
cblr-14237	1508	61	problems	problem	NOUN
cblr-14237	1508	62	in	in	ADP
cblr-14237	1508	63	§	§	PROPN
cblr-14237	1508	64	199a	199a	NOUN
cblr-14237	1508	65	.	.	PUNCT
cblr-14237	1509	1	as	as	SCONJ
cblr-14237	1509	2	implemented	implement	VERB
cblr-14237	1509	3	by	by	ADP
cblr-14237	1509	4	treasury	treasury	PROPN
cblr-14237	1509	5	,	,	PUNCT
cblr-14237	1509	6	§	§	PROPN
cblr-14237	1509	7	199a	199a	NOUN
cblr-14237	1509	8	largely	largely	ADV
cblr-14237	1509	9	ignores	ignore	VERB
cblr-14237	1509	10	the	the	DET
cblr-14237	1509	11	labor	labor	NOUN
cblr-14237	1509	12	-	-	PUNCT
cblr-14237	1509	13	capital	capital	NOUN
cblr-14237	1509	14	distinction	distinction	NOUN
cblr-14237	1509	15	for	for	ADP
cblr-14237	1509	16	sole	sole	ADJ
cblr-14237	1509	17	proprietors.310	proprietors.310	NOUN
cblr-14237	1509	18	sole	sole	ADJ
cblr-14237	1509	19	proprietors	proprietor	NOUN
cblr-14237	1509	20	often	often	ADV
cblr-14237	1509	21	provide	provide	VERB
cblr-14237	1509	22	personal	personal	ADJ
cblr-14237	1509	23	services	service	NOUN
cblr-14237	1509	24	and	and	CCONJ
cblr-14237	1509	25	cash	cash	NOUN
cblr-14237	1509	26	or	or	CCONJ
cblr-14237	1509	27	property	property	NOUN
cblr-14237	1509	28	to	to	ADP
cblr-14237	1509	29	their	their	PRON
cblr-14237	1509	30	businesses	business	NOUN
cblr-14237	1509	31	and	and	CCONJ
cblr-14237	1509	32	earn	earn	VERB
cblr-14237	1509	33	an	an	DET
cblr-14237	1509	34	aggregate	aggregate	ADJ
cblr-14237	1509	35	return	return	NOUN
cblr-14237	1509	36	.	.	PUNCT
cblr-14237	1510	1	allocating	allocate	VERB
cblr-14237	1510	2	this	this	DET
cblr-14237	1510	3	return	return	NOUN
cblr-14237	1510	4	to	to	ADP
cblr-14237	1510	5	these	these	DET
cblr-14237	1510	6	businesses	business	NOUN
cblr-14237	1510	7	’	’	PART
cblr-14237	1510	8	labor	labor	NOUN
cblr-14237	1510	9	and	and	CCONJ
cblr-14237	1510	10	capital	capital	NOUN
cblr-14237	1510	11	components	component	NOUN
cblr-14237	1510	12	is	be	AUX
cblr-14237	1510	13	difficult	difficult	ADJ
cblr-14237	1510	14	in	in	ADP
cblr-14237	1510	15	the	the	DET
cblr-14237	1510	16	absence	absence	NOUN
cblr-14237	1510	17	of	of	ADP
cblr-14237	1510	18	an	an	DET
cblr-14237	1510	19	arm	arm	NOUN
cblr-14237	1510	20	’s	’s	PART
cblr-14237	1510	21	length	length	NOUN
cblr-14237	1510	22	referent	referent	NOUN
cblr-14237	1510	23	—	—	PUNCT
cblr-14237	1510	24	and	and	CCONJ
cblr-14237	1510	25	this	this	DET
cblr-14237	1510	26	difficulty	difficulty	NOUN
cblr-14237	1510	27	acts	act	VERB
cblr-14237	1510	28	as	as	ADP
cblr-14237	1510	29	an	an	DET
cblr-14237	1510	30	invitation	invitation	NOUN
cblr-14237	1510	31	to	to	ADP
cblr-14237	1510	32	valuationbased	valuationbase	VERB
cblr-14237	1510	33	tax	tax	NOUN
cblr-14237	1510	34	gaming.311	gaming.311	NOUN
cblr-14237	1510	35	if	if	SCONJ
cblr-14237	1510	36	the	the	DET
cblr-14237	1510	37	sole	sole	ADJ
cblr-14237	1510	38	proprietor	proprietor	NOUN
cblr-14237	1510	39	reinvests	reinvest	VERB
cblr-14237	1510	40	returns	return	NOUN
cblr-14237	1510	41	,	,	PUNCT
cblr-14237	1510	42	the	the	DET
cblr-14237	1510	43	problem	problem	NOUN
cblr-14237	1510	44	compounds	compound	VERB
cblr-14237	1510	45	.	.	PUNCT
cblr-14237	1511	1	the	the	DET
cblr-14237	1511	2	business	business	NOUN
cblr-14237	1511	3	’s	’s	PART
cblr-14237	1511	4	earnings	earning	NOUN
cblr-14237	1511	5	may	may	AUX
cblr-14237	1511	6	comprise	comprise	VERB
cblr-14237	1511	7	returns	return	NOUN
cblr-14237	1511	8	to	to	ADP
cblr-14237	1511	9	current	current	ADJ
cblr-14237	1511	10	-	-	PUNCT
cblr-14237	1511	11	year	year	NOUN
cblr-14237	1511	12	labor	labor	NOUN
cblr-14237	1511	13	,	,	PUNCT
cblr-14237	1511	14	returns	return	NOUN
cblr-14237	1511	15	to	to	ADP
cblr-14237	1511	16	initially	initially	ADV
cblr-14237	1511	17	invested	invest	VERB
cblr-14237	1511	18	capital	capital	NOUN
cblr-14237	1511	19	,	,	PUNCT
cblr-14237	1511	20	or	or	CCONJ
cblr-14237	1511	21	returns	return	NOUN
cblr-14237	1511	22	to	to	ADP
cblr-14237	1511	23	the	the	DET
cblr-14237	1511	24	reinvested	reinvested	ADJ
cblr-14237	1511	25	earnings	earning	NOUN
cblr-14237	1511	26	from	from	ADP
cblr-14237	1511	27	prior	prior	ADJ
cblr-14237	1511	28	years	year	NOUN
cblr-14237	1511	29	’	'	PUNCT
cblr-14237	1511	30	labor	labor	NOUN
cblr-14237	1511	31	.	.	PUNCT
cblr-14237	1512	1	under	under	ADP
cblr-14237	1512	2	current	current	ADJ
cblr-14237	1512	3	law	law	NOUN
cblr-14237	1512	4	,	,	PUNCT
cblr-14237	1512	5	the	the	DET
cblr-14237	1512	6	pass	pass	VERB
cblr-14237	1512	7	-	-	PUNCT
cblr-14237	1512	8	through	through	ADP
cblr-14237	1512	9	deduction	deduction	NOUN
cblr-14237	1512	10	avoids	avoid	VERB
cblr-14237	1512	11	these	these	DET
cblr-14237	1512	12	complexities	complexity	NOUN
cblr-14237	1512	13	by	by	ADP
cblr-14237	1512	14	granting	grant	VERB
cblr-14237	1512	15	its	its	PRON
cblr-14237	1512	16	benefit	benefit	NOUN
cblr-14237	1512	17	to	to	ADP
cblr-14237	1512	18	308	308	NUM
cblr-14237	1512	19	see	see	VERB
cblr-14237	1512	20	sheridan	sheridan	PROPN
cblr-14237	1512	21	,	,	PUNCT
cblr-14237	1512	22	supra	supra	PROPN
cblr-14237	1512	23	note	note	PROPN
cblr-14237	1512	24	281	281	NUM
cblr-14237	1512	25	,	,	PUNCT
cblr-14237	1512	26	at	at	ADP
cblr-14237	1512	27	659–60	659–60	PROPN
cblr-14237	1512	28	(	(	PUNCT
cblr-14237	1512	29	describing	describe	VERB
cblr-14237	1512	30	planning	planning	NOUN
cblr-14237	1512	31	strategies	strategy	NOUN
cblr-14237	1512	32	to	to	PART
cblr-14237	1512	33	meet	meet	VERB
cblr-14237	1512	34	“	"	PUNCT
cblr-14237	1512	35	the	the	DET
cblr-14237	1512	36	two	two	NUM
cblr-14237	1512	37	-	-	PUNCT
cblr-14237	1512	38	sevenths	sevenths	NOUN
cblr-14237	1512	39	inflection	inflection	NOUN
cblr-14237	1512	40	point	point	NOUN
cblr-14237	1512	41	”	"	PUNCT
cblr-14237	1512	42	to	to	PART
cblr-14237	1512	43	maximize	maximize	VERB
cblr-14237	1512	44	benefits	benefit	NOUN
cblr-14237	1512	45	under	under	ADP
cblr-14237	1512	46	§	§	PROPN
cblr-14237	1512	47	199a	199a	NOUN
cblr-14237	1512	48	)	)	PUNCT
cblr-14237	1512	49	.	.	PUNCT
cblr-14237	1513	1	even	even	ADV
cblr-14237	1513	2	formula	formula	NOUN
cblr-14237	1513	3	-	-	PUNCT
cblr-14237	1513	4	driven	drive	VERB
cblr-14237	1513	5	solutions	solution	NOUN
cblr-14237	1513	6	are	be	AUX
cblr-14237	1513	7	susceptible	susceptible	ADJ
cblr-14237	1513	8	to	to	ADP
cblr-14237	1513	9	tax	tax	NOUN
cblr-14237	1513	10	gaming	gaming	NOUN
cblr-14237	1513	11	.	.	PUNCT
cblr-14237	1514	1	309	309	NUM
cblr-14237	1514	2	see	see	VERB
cblr-14237	1514	3	sheridan	sheridan	PROPN
cblr-14237	1514	4	,	,	PUNCT
cblr-14237	1514	5	supra	supra	PROPN
cblr-14237	1514	6	note	note	PROPN
cblr-14237	1514	7	281	281	NUM
cblr-14237	1514	8	,	,	PUNCT
cblr-14237	1514	9	at	at	ADP
cblr-14237	1514	10	661–62	661–62	NUM
cblr-14237	1514	11	(	(	PUNCT
cblr-14237	1514	12	arguing	argue	VERB
cblr-14237	1514	13	that	that	SCONJ
cblr-14237	1514	14	“	"	PUNCT
cblr-14237	1514	15	qbi	qbi	X
cblr-14237	1514	16	can	can	AUX
cblr-14237	1514	17	be	be	AUX
cblr-14237	1514	18	more	more	ADV
cblr-14237	1514	19	easily	easily	ADV
cblr-14237	1514	20	maximized	maximize	VERB
cblr-14237	1514	21	in	in	ADP
cblr-14237	1514	22	partnership	partnership	NOUN
cblr-14237	1514	23	form	form	NOUN
cblr-14237	1514	24	”	"	PUNCT
cblr-14237	1514	25	)	)	PUNCT
cblr-14237	1514	26	.	.	PUNCT
cblr-14237	1515	1	310	310	NUM
cblr-14237	1515	2	the	the	DET
cblr-14237	1515	3	exception	exception	NOUN
cblr-14237	1515	4	is	be	AUX
cblr-14237	1515	5	sstbs	sstbs	ADJ
cblr-14237	1515	6	for	for	ADP
cblr-14237	1515	7	sole	sole	ADJ
cblr-14237	1515	8	proprietors	proprietor	NOUN
cblr-14237	1515	9	over	over	ADP
cblr-14237	1515	10	the	the	DET
cblr-14237	1515	11	threshold	threshold	NOUN
cblr-14237	1515	12	amount	amount	NOUN
cblr-14237	1515	13	.	.	PUNCT
cblr-14237	1516	1	i.r.c	i.r.c	NOUN
cblr-14237	1516	2	.	.	PUNCT
cblr-14237	1517	1	§	§	PROPN
cblr-14237	1517	2	199a(d)(3	199a(d)(3	NUM
cblr-14237	1517	3	)	)	PUNCT
cblr-14237	1517	4	.	.	PUNCT
cblr-14237	1518	1	311	311	NUM
cblr-14237	1518	2	on	on	ADP
cblr-14237	1518	3	the	the	DET
cblr-14237	1518	4	difficulties	difficulty	NOUN
cblr-14237	1518	5	involved	involve	VERB
cblr-14237	1518	6	in	in	ADP
cblr-14237	1518	7	the	the	DET
cblr-14237	1518	8	allocation	allocation	NOUN
cblr-14237	1518	9	of	of	ADP
cblr-14237	1518	10	income	income	NOUN
cblr-14237	1518	11	components	component	NOUN
cblr-14237	1518	12	to	to	ADP
cblr-14237	1518	13	labor	labor	NOUN
cblr-14237	1518	14	and	and	CCONJ
cblr-14237	1518	15	capital	capital	NOUN
cblr-14237	1518	16	,	,	PUNCT
cblr-14237	1518	17	see	see	VERB
cblr-14237	1518	18	supra	supra	PROPN
cblr-14237	1518	19	notes	note	VERB
cblr-14237	1518	20	306–307	306–307	NUM
cblr-14237	1518	21	.	.	PUNCT
cblr-14237	1518	22	712	712	NUM
cblr-14237	1518	23	columbia	columbia	PROPN
cblr-14237	1518	24	business	business	NOUN
cblr-14237	1518	25	law	law	PROPN
cblr-14237	1518	26	review	review	NOUN
cblr-14237	1519	1	[	[	X
cblr-14237	1519	2	vol	vol	NOUN
cblr-14237	1519	3	.	.	NOUN
cblr-14237	1519	4	2024	2024	NUM
cblr-14237	1519	5	sole	sole	ADJ
cblr-14237	1519	6	proprietors	proprietor	NOUN
cblr-14237	1519	7	without	without	ADP
cblr-14237	1519	8	regard	regard	NOUN
cblr-14237	1519	9	to	to	ADP
cblr-14237	1519	10	labor	labor	NOUN
cblr-14237	1519	11	-	-	PUNCT
cblr-14237	1519	12	capital	capital	NOUN
cblr-14237	1519	13	distinctions.312	distinctions.312	PROPN
cblr-14237	1519	14	this	this	DET
cblr-14237	1519	15	result	result	NOUN
cblr-14237	1519	16	favors	favor	VERB
cblr-14237	1519	17	taxpayers	taxpayer	NOUN
cblr-14237	1519	18	who	who	PRON
cblr-14237	1519	19	structure	structure	VERB
cblr-14237	1519	20	their	their	PRON
cblr-14237	1519	21	business	business	NOUN
cblr-14237	1519	22	activities	activity	NOUN
cblr-14237	1519	23	as	as	ADP
cblr-14237	1519	24	a	a	DET
cblr-14237	1519	25	sole	sole	ADJ
cblr-14237	1519	26	proprietorship.313	proprietorship.313	NOUN
cblr-14237	1519	27	to	to	ADP
cblr-14237	1519	28	the	the	DET
cblr-14237	1519	29	extent	extent	NOUN
cblr-14237	1519	30	that	that	SCONJ
cblr-14237	1519	31	§	§	PROPN
cblr-14237	1519	32	199a	199a	PROPN
cblr-14237	1519	33	’s	’s	PART
cblr-14237	1519	34	restrictions	restriction	NOUN
cblr-14237	1519	35	and	and	CCONJ
cblr-14237	1519	36	guardrails	guardrail	NOUN
cblr-14237	1519	37	are	be	AUX
cblr-14237	1519	38	intended	intend	VERB
cblr-14237	1519	39	to	to	PART
cblr-14237	1519	40	focus	focus	VERB
cblr-14237	1519	41	the	the	DET
cblr-14237	1519	42	provision	provision	NOUN
cblr-14237	1519	43	’s	’s	PART
cblr-14237	1519	44	benefit	benefit	NOUN
cblr-14237	1519	45	on	on	ADP
cblr-14237	1519	46	returns	return	NOUN
cblr-14237	1519	47	to	to	ADP
cblr-14237	1519	48	owner	owner	NOUN
cblr-14237	1519	49	-	-	PUNCT
cblr-14237	1519	50	provided	provide	VERB
cblr-14237	1519	51	capital	capital	NOUN
cblr-14237	1519	52	,	,	PUNCT
cblr-14237	1519	53	any	any	DET
cblr-14237	1519	54	reform	reform	NOUN
cblr-14237	1519	55	proposal	proposal	NOUN
cblr-14237	1519	56	should	should	AUX
cblr-14237	1519	57	account	account	VERB
cblr-14237	1519	58	for	for	ADP
cblr-14237	1519	59	the	the	DET
cblr-14237	1519	60	separability	separability	NOUN
cblr-14237	1519	61	of	of	ADP
cblr-14237	1519	62	labor	labor	NOUN
cblr-14237	1519	63	and	and	CCONJ
cblr-14237	1519	64	capital	capital	NOUN
cblr-14237	1519	65	for	for	ADP
cblr-14237	1519	66	sole	sole	ADJ
cblr-14237	1519	67	proprietors	proprietor	NOUN
cblr-14237	1519	68	.	.	PUNCT
cblr-14237	1520	1	3	3	X
cblr-14237	1520	2	.	.	X
cblr-14237	1520	3	transforming	transform	VERB
cblr-14237	1520	4	the	the	DET
cblr-14237	1520	5	pass	pass	VERB
cblr-14237	1520	6	-	-	PUNCT
cblr-14237	1520	7	through	through	ADP
cblr-14237	1520	8	deduction	deduction	NOUN
cblr-14237	1520	9	if	if	SCONJ
cblr-14237	1520	10	the	the	DET
cblr-14237	1520	11	prospects	prospect	NOUN
cblr-14237	1520	12	for	for	ADP
cblr-14237	1520	13	§	§	PROPN
cblr-14237	1520	14	199a	199a	PROPN
cblr-14237	1520	15	’s	’s	PART
cblr-14237	1520	16	repeal	repeal	NOUN
cblr-14237	1520	17	,	,	PUNCT
cblr-14237	1520	18	reform	reform	NOUN
cblr-14237	1520	19	,	,	PUNCT
cblr-14237	1520	20	or	or	CCONJ
cblr-14237	1520	21	sunset	sunset	NOUN
cblr-14237	1520	22	are	be	AUX
cblr-14237	1520	23	dim	dim	ADJ
cblr-14237	1520	24	,	,	PUNCT
cblr-14237	1520	25	then	then	ADV
cblr-14237	1520	26	base	base	ADJ
cblr-14237	1520	27	-	-	PUNCT
cblr-14237	1520	28	rate	rate	NOUN
cblr-14237	1520	29	transformation	transformation	NOUN
cblr-14237	1520	30	may	may	AUX
cblr-14237	1520	31	represent	represent	VERB
cblr-14237	1520	32	a	a	DET
cblr-14237	1520	33	viable	viable	ADJ
cblr-14237	1520	34	reform	reform	NOUN
cblr-14237	1520	35	vehicle	vehicle	NOUN
cblr-14237	1520	36	.	.	PUNCT
cblr-14237	1521	1	this	this	DET
cblr-14237	1521	2	transformation	transformation	NOUN
cblr-14237	1521	3	would	would	AUX
cblr-14237	1521	4	expand	expand	VERB
cblr-14237	1521	5	§	§	PROPN
cblr-14237	1521	6	199a	199a	NOUN
cblr-14237	1521	7	to	to	PART
cblr-14237	1521	8	apply	apply	VERB
cblr-14237	1521	9	to	to	ADP
cblr-14237	1521	10	virtually	virtually	ADV
cblr-14237	1521	11	all	all	DET
cblr-14237	1521	12	taxpayers	taxpayer	NOUN
cblr-14237	1521	13	,	,	PUNCT
cblr-14237	1521	14	then	then	ADV
cblr-14237	1521	15	adjust	adjust	VERB
cblr-14237	1521	16	statutory	statutory	ADJ
cblr-14237	1521	17	rate	rate	NOUN
cblr-14237	1521	18	brackets	bracket	NOUN
cblr-14237	1521	19	to	to	PART
cblr-14237	1521	20	address	address	VERB
cblr-14237	1521	21	revenue	revenue	NOUN
cblr-14237	1521	22	and	and	CCONJ
cblr-14237	1521	23	distributional	distributional	ADJ
cblr-14237	1521	24	concerns	concern	NOUN
cblr-14237	1521	25	.	.	PUNCT
cblr-14237	1522	1	for	for	ADP
cblr-14237	1522	2	§	§	PROPN
cblr-14237	1522	3	199a	199a	PROPN
cblr-14237	1522	4	,	,	PUNCT
cblr-14237	1522	5	the	the	DET
cblr-14237	1522	6	central	central	ADJ
cblr-14237	1522	7	step	step	NOUN
cblr-14237	1522	8	in	in	ADP
cblr-14237	1522	9	a	a	DET
cblr-14237	1522	10	base	base	ADJ
cblr-14237	1522	11	-	-	PUNCT
cblr-14237	1522	12	rate	rate	NOUN
cblr-14237	1522	13	transformation	transformation	NOUN
cblr-14237	1522	14	is	be	AUX
cblr-14237	1522	15	to	to	PART
cblr-14237	1522	16	expand	expand	VERB
cblr-14237	1522	17	the	the	DET
cblr-14237	1522	18	provision	provision	NOUN
cblr-14237	1522	19	’s	’s	PART
cblr-14237	1522	20	application	application	NOUN
cblr-14237	1522	21	to	to	ADP
cblr-14237	1522	22	labor	labor	NOUN
cblr-14237	1522	23	income	income	NOUN
cblr-14237	1522	24	.	.	PUNCT
cblr-14237	1523	1	this	this	DET
cblr-14237	1523	2	step	step	NOUN
cblr-14237	1523	3	could	could	AUX
cblr-14237	1523	4	be	be	AUX
cblr-14237	1523	5	accomplished	accomplish	VERB
cblr-14237	1523	6	by	by	ADP
cblr-14237	1523	7	eliminating	eliminate	VERB
cblr-14237	1523	8	restrictions	restriction	NOUN
cblr-14237	1523	9	that	that	PRON
cblr-14237	1523	10	apply	apply	VERB
cblr-14237	1523	11	to	to	ADP
cblr-14237	1523	12	employees	employee	NOUN
cblr-14237	1523	13	,	,	PUNCT
cblr-14237	1523	14	reasonable	reasonable	ADJ
cblr-14237	1523	15	compensation	compensation	NOUN
cblr-14237	1523	16	paid	pay	VERB
cblr-14237	1523	17	by	by	ADP
cblr-14237	1523	18	s	s	NOUN
cblr-14237	1523	19	corporations	corporation	NOUN
cblr-14237	1523	20	,	,	PUNCT
cblr-14237	1523	21	and	and	CCONJ
cblr-14237	1523	22	guaranteed	guarantee	VERB
cblr-14237	1523	23	payments	payment	NOUN
cblr-14237	1523	24	paid	pay	VERB
cblr-14237	1523	25	by	by	ADP
cblr-14237	1523	26	partnerships	partnership	NOUN
cblr-14237	1523	27	.	.	PUNCT
cblr-14237	1524	1	the	the	DET
cblr-14237	1524	2	sstb	sstb	ADJ
cblr-14237	1524	3	restriction	restriction	NOUN
cblr-14237	1524	4	also	also	ADV
cblr-14237	1524	5	could	could	AUX
cblr-14237	1524	6	be	be	AUX
cblr-14237	1524	7	removed	remove	VERB
cblr-14237	1524	8	.	.	PUNCT
cblr-14237	1525	1	the	the	DET
cblr-14237	1525	2	wage	wage	NOUN
cblr-14237	1525	3	-	-	PUNCT
cblr-14237	1525	4	basis	basis	NOUN
cblr-14237	1525	5	limitation	limitation	NOUN
cblr-14237	1525	6	,	,	PUNCT
cblr-14237	1525	7	loss	loss	NOUN
cblr-14237	1525	8	rules	rule	NOUN
cblr-14237	1525	9	,	,	PUNCT
cblr-14237	1525	10	and	and	CCONJ
cblr-14237	1525	11	investment	investment	NOUN
cblr-14237	1525	12	activity	activity	NOUN
cblr-14237	1525	13	-	-	PUNCT
cblr-14237	1525	14	business	business	NOUN
cblr-14237	1525	15	activity	activity	NOUN
cblr-14237	1525	16	distinction	distinction	NOUN
cblr-14237	1525	17	could	could	AUX
cblr-14237	1525	18	be	be	AUX
cblr-14237	1525	19	retained	retain	VERB
cblr-14237	1525	20	or	or	CCONJ
cblr-14237	1525	21	removed	remove	VERB
cblr-14237	1525	22	,	,	PUNCT
cblr-14237	1525	23	depending	depend	VERB
cblr-14237	1525	24	on	on	ADP
cblr-14237	1525	25	congress	congress	PROPN
cblr-14237	1525	26	’s	’s	PART
cblr-14237	1525	27	policy	policy	NOUN
cblr-14237	1525	28	goals	goal	NOUN
cblr-14237	1525	29	.	.	PUNCT
cblr-14237	1526	1	if	if	SCONJ
cblr-14237	1526	2	these	these	DET
cblr-14237	1526	3	restrictions	restriction	NOUN
cblr-14237	1526	4	were	be	AUX
cblr-14237	1526	5	retained	retain	VERB
cblr-14237	1526	6	,	,	PUNCT
cblr-14237	1526	7	their	their	PRON
cblr-14237	1526	8	penalty	penalty	NOUN
cblr-14237	1526	9	function	function	NOUN
cblr-14237	1526	10	would	would	AUX
cblr-14237	1526	11	be	be	AUX
cblr-14237	1526	12	starker	stark	ADJ
cblr-14237	1526	13	,	,	PUNCT
cblr-14237	1526	14	as	as	SCONJ
cblr-14237	1526	15	measured	measure	VERB
cblr-14237	1526	16	against	against	ADP
cblr-14237	1526	17	baseline	baseline	NOUN
cblr-14237	1526	18	rates	rate	NOUN
cblr-14237	1526	19	.	.	PUNCT
cblr-14237	1527	1	as	as	ADV
cblr-14237	1527	2	long	long	ADV
cblr-14237	1527	3	as	as	SCONJ
cblr-14237	1527	4	the	the	DET
cblr-14237	1527	5	limitation	limitation	NOUN
cblr-14237	1527	6	on	on	ADP
cblr-14237	1527	7	double	double	ADJ
cblr-14237	1527	8	benefits	benefit	NOUN
cblr-14237	1527	9	in	in	ADP
cblr-14237	1527	10	§	§	PROPN
cblr-14237	1527	11	199a(a	199a(a	NUM
cblr-14237	1527	12	)	)	PUNCT
cblr-14237	1527	13	remains	remain	VERB
cblr-14237	1527	14	in	in	ADP
cblr-14237	1527	15	place	place	NOUN
cblr-14237	1527	16	,	,	PUNCT
cblr-14237	1527	17	the	the	DET
cblr-14237	1527	18	transformed	transform	VERB
cblr-14237	1527	19	§	§	PROPN
cblr-14237	1527	20	199a	199a	PROPN
cblr-14237	1527	21	deduction	deduction	NOUN
cblr-14237	1527	22	312	312	NUM
cblr-14237	1527	23	compensation	compensation	NOUN
cblr-14237	1527	24	that	that	PRON
cblr-14237	1527	25	creates	create	VERB
cblr-14237	1527	26	(	(	PUNCT
cblr-14237	1527	27	or	or	CCONJ
cblr-14237	1527	28	increases	increase	VERB
cblr-14237	1527	29	the	the	DET
cblr-14237	1527	30	magnitude	magnitude	NOUN
cblr-14237	1527	31	of	of	ADP
cblr-14237	1527	32	)	)	PUNCT
cblr-14237	1527	33	negative	negative	ADJ
cblr-14237	1527	34	qbi	qbi	NOUN
cblr-14237	1527	35	has	have	VERB
cblr-14237	1527	36	complex	complex	ADJ
cblr-14237	1527	37	spillover	spillover	NOUN
cblr-14237	1527	38	effects	effect	NOUN
cblr-14237	1527	39	on	on	ADP
cblr-14237	1527	40	any	any	DET
cblr-14237	1527	41	other	other	ADJ
cblr-14237	1527	42	qbi	qbi	NOUN
cblr-14237	1527	43	earned	earn	VERB
cblr-14237	1527	44	by	by	ADP
cblr-14237	1527	45	taxpayer	taxpayer	PROPN
cblr-14237	1527	46	b.	b.	PROPN
cblr-14237	1527	47	see	see	VERB
cblr-14237	1527	48	treas	treas	PROPN
cblr-14237	1527	49	.	.	PUNCT
cblr-14237	1528	1	reg	reg	PROPN
cblr-14237	1528	2	.	.	PUNCT
cblr-14237	1529	1	§	§	PROPN
cblr-14237	1529	2	1.199a-1(d)(2)(iii	1.199a-1(d)(2)(iii	NUM
cblr-14237	1529	3	)	)	PUNCT
cblr-14237	1529	4	(	(	PUNCT
cblr-14237	1529	5	netting	net	VERB
cblr-14237	1529	6	negative	negative	ADJ
cblr-14237	1529	7	and	and	CCONJ
cblr-14237	1529	8	positive	positive	ADJ
cblr-14237	1529	9	qbi	qbi	NOUN
cblr-14237	1529	10	and	and	CCONJ
cblr-14237	1529	11	carrying	carry	VERB
cblr-14237	1529	12	forward	forward	ADV
cblr-14237	1529	13	overall	overall	ADJ
cblr-14237	1529	14	negative	negative	ADJ
cblr-14237	1529	15	qbi	qbi	NOUN
cblr-14237	1529	16	)	)	PUNCT
cblr-14237	1529	17	;	;	PUNCT
cblr-14237	1529	18	see	see	VERB
cblr-14237	1529	19	also	also	ADV
cblr-14237	1529	20	i.r.s	i.r.	NOUN
cblr-14237	1529	21	.	.	PUNCT
cblr-14237	1529	22	,	,	PUNCT
cblr-14237	1529	23	tax	tax	NOUN
cblr-14237	1529	24	cuts	cut	NOUN
cblr-14237	1529	25	and	and	CCONJ
cblr-14237	1529	26	jobs	job	NOUN
cblr-14237	1529	27	act	act	PROPN
cblr-14237	1529	28	,	,	PUNCT
cblr-14237	1529	29	provision	provision	NOUN
cblr-14237	1529	30	11011	11011	NUM
cblr-14237	1529	31	section	section	NOUN
cblr-14237	1529	32	199a	199a	NOUN
cblr-14237	1529	33	—	—	PUNCT
cblr-14237	1529	34	qualified	qualified	ADJ
cblr-14237	1529	35	business	business	NOUN
cblr-14237	1529	36	income	income	NOUN
cblr-14237	1529	37	deduction	deduction	NOUN
cblr-14237	1529	38	faqs	faq	NOUN
cblr-14237	1529	39	,	,	PUNCT
cblr-14237	1529	40	q&a	q&a	PROPN
cblr-14237	1529	41	22	22	NUM
cblr-14237	1529	42	(	(	PUNCT
cblr-14237	1529	43	sept	sept	PROPN
cblr-14237	1529	44	.	.	PROPN
cblr-14237	1529	45	14	14	NUM
cblr-14237	1529	46	,	,	PUNCT
cblr-14237	1529	47	2024	2024	NUM
cblr-14237	1529	48	)	)	PUNCT
cblr-14237	1529	49	,	,	PUNCT
cblr-14237	1529	50	https://www.irs.gov/newsroom/tax-cutsand-jobs-act-provision-11011-section-199a-qualified-business-incomededuction-faqs	https://www.irs.gov/newsroom/tax-cutsand-jobs-act-provision-11011-section-199a-qualified-business-incomededuction-faq	NOUN
cblr-14237	1530	1	[	[	X
cblr-14237	1530	2	https://perma.cc/295j-y743	https://perma.cc/295j-y743	X
cblr-14237	1530	3	]	]	X
cblr-14237	1530	4	.	.	PUNCT
cblr-14237	1531	1	313	313	NUM
cblr-14237	1531	2	sole	sole	ADJ
cblr-14237	1531	3	proprietorships	proprietorship	NOUN
cblr-14237	1531	4	include	include	VERB
cblr-14237	1531	5	businesses	business	NOUN
cblr-14237	1531	6	conducted	conduct	VERB
cblr-14237	1531	7	by	by	ADP
cblr-14237	1531	8	individuals	individual	NOUN
cblr-14237	1531	9	though	though	SCONJ
cblr-14237	1531	10	disregarded	disregard	VERB
cblr-14237	1531	11	entities	entity	NOUN
cblr-14237	1531	12	,	,	PUNCT
cblr-14237	1531	13	such	such	ADJ
cblr-14237	1531	14	as	as	ADP
cblr-14237	1531	15	single	single	ADJ
cblr-14237	1531	16	-	-	PUNCT
cblr-14237	1531	17	member	member	NOUN
cblr-14237	1531	18	limited	limit	VERB
cblr-14237	1531	19	liability	liability	NOUN
cblr-14237	1531	20	companies	company	NOUN
cblr-14237	1531	21	.	.	PUNCT
cblr-14237	1532	1	i.r.s	i.r.s	PROPN
cblr-14237	1532	2	.	.	PROPN
cblr-14237	1532	3	,	,	PUNCT
cblr-14237	1532	4	sole	sole	ADJ
cblr-14237	1532	5	proprietorships	proprietorship	NOUN
cblr-14237	1532	6	(	(	PUNCT
cblr-14237	1532	7	last	last	ADV
cblr-14237	1532	8	visited	visit	VERB
cblr-14237	1532	9	sept	sept	PROPN
cblr-14237	1532	10	.	.	PROPN
cblr-14237	1532	11	26	26	NUM
cblr-14237	1532	12	,	,	PUNCT
cblr-14237	1532	13	2024	2024	NUM
cblr-14237	1532	14	)	)	PUNCT
cblr-14237	1532	15	,	,	PUNCT
cblr-14237	1532	16	https://www.irs.gov/businesses/small-businesses-self-employed/soleproprietorships	https://www.irs.gov/businesses/small-businesses-self-employed/soleproprietorship	VERB
cblr-14237	1532	17	[	[	X
cblr-14237	1532	18	https://perma.cc/ack5-2sxa	https://perma.cc/ack5-2sxa	X
cblr-14237	1532	19	]	]	PUNCT
cblr-14237	1532	20	.	.	PUNCT
cblr-14237	1533	1	no	no	INTJ
cblr-14237	1533	2	.	.	NOUN
cblr-14237	1533	3	2	2	NUM
cblr-14237	1533	4	]	]	PUNCT
cblr-14237	1533	5	transforming	transform	VERB
cblr-14237	1533	6	tax	tax	NOUN
cblr-14237	1533	7	expenditures	expenditure	NOUN
cblr-14237	1533	8	713	713	NUM
cblr-14237	1533	9	should	should	AUX
cblr-14237	1533	10	not	not	PART
cblr-14237	1533	11	overlap	overlap	VERB
cblr-14237	1533	12	other	other	ADJ
cblr-14237	1533	13	tax	tax	NOUN
cblr-14237	1533	14	preferences	preference	NOUN
cblr-14237	1533	15	.	.	PUNCT
cblr-14237	1534	1	these	these	DET
cblr-14237	1534	2	changes	change	NOUN
cblr-14237	1534	3	would	would	AUX
cblr-14237	1534	4	relieve	relieve	VERB
cblr-14237	1534	5	much	much	ADJ
cblr-14237	1534	6	of	of	ADP
cblr-14237	1534	7	the	the	DET
cblr-14237	1534	8	pressure	pressure	NOUN
cblr-14237	1534	9	on	on	ADP
cblr-14237	1534	10	§	§	PROPN
cblr-14237	1534	11	199a	199a	NOUN
cblr-14237	1534	12	to	to	PART
cblr-14237	1534	13	distinguish	distinguish	VERB
cblr-14237	1534	14	labor	labor	NOUN
cblr-14237	1534	15	income	income	NOUN
cblr-14237	1534	16	and	and	CCONJ
cblr-14237	1534	17	capital	capital	NOUN
cblr-14237	1534	18	income	income	NOUN
cblr-14237	1534	19	,	,	PUNCT
cblr-14237	1534	20	and	and	CCONJ
cblr-14237	1534	21	they	they	PRON
cblr-14237	1534	22	would	would	AUX
cblr-14237	1534	23	reduce	reduce	VERB
cblr-14237	1534	24	incentives	incentive	NOUN
cblr-14237	1534	25	for	for	ADP
cblr-14237	1534	26	tax	tax	NOUN
cblr-14237	1534	27	gaming	gaming	NOUN
cblr-14237	1534	28	along	along	ADP
cblr-14237	1534	29	various	various	ADJ
cblr-14237	1534	30	margins	margin	NOUN
cblr-14237	1534	31	,	,	PUNCT
cblr-14237	1534	32	such	such	ADJ
cblr-14237	1534	33	as	as	ADP
cblr-14237	1534	34	choice	choice	NOUN
cblr-14237	1534	35	of	of	ADP
cblr-14237	1534	36	entity	entity	NOUN
cblr-14237	1534	37	and	and	CCONJ
cblr-14237	1534	38	employee	employee	NOUN
cblr-14237	1534	39	-	-	PUNCT
cblr-14237	1534	40	independent	independent	ADJ
cblr-14237	1534	41	contractor	contractor	NOUN
cblr-14237	1534	42	status	status	NOUN
cblr-14237	1534	43	.	.	PUNCT
cblr-14237	1535	1	even	even	ADV
cblr-14237	1535	2	if	if	SCONJ
cblr-14237	1535	3	imperfectly	imperfectly	ADV
cblr-14237	1535	4	designed	design	VERB
cblr-14237	1535	5	,	,	PUNCT
cblr-14237	1535	6	a	a	DET
cblr-14237	1535	7	base	base	NOUN
cblr-14237	1535	8	-	-	PUNCT
cblr-14237	1535	9	rate	rate	NOUN
cblr-14237	1535	10	transformation	transformation	NOUN
cblr-14237	1535	11	would	would	AUX
cblr-14237	1535	12	eliminate	eliminate	VERB
cblr-14237	1535	13	§	§	PROPN
cblr-14237	1535	14	199a	199a	NOUN
cblr-14237	1535	15	as	as	ADP
cblr-14237	1535	16	an	an	DET
cblr-14237	1535	17	impediment	impediment	NOUN
cblr-14237	1535	18	to	to	ADP
cblr-14237	1535	19	other	other	ADJ
cblr-14237	1535	20	desirable	desirable	ADJ
cblr-14237	1535	21	reforms.314	reforms.314	NOUN
cblr-14237	1535	22	conclusion	conclusion	NOUN
cblr-14237	1535	23	this	this	DET
cblr-14237	1535	24	article	article	NOUN
cblr-14237	1535	25	introduces	introduce	NOUN
cblr-14237	1535	26	,	,	PUNCT
cblr-14237	1535	27	develops	develop	VERB
cblr-14237	1535	28	,	,	PUNCT
cblr-14237	1535	29	and	and	CCONJ
cblr-14237	1535	30	illustrates	illustrate	VERB
cblr-14237	1535	31	a	a	DET
cblr-14237	1535	32	novel	novel	ADJ
cblr-14237	1535	33	mechanism	mechanism	NOUN
cblr-14237	1535	34	for	for	ADP
cblr-14237	1535	35	tax	tax	NOUN
cblr-14237	1535	36	expenditure	expenditure	NOUN
cblr-14237	1535	37	reform	reform	NOUN
cblr-14237	1535	38	:	:	PUNCT
cblr-14237	1535	39	base	base	NOUN
cblr-14237	1535	40	-	-	PUNCT
cblr-14237	1535	41	rate	rate	NOUN
cblr-14237	1535	42	transformations	transformation	NOUN
cblr-14237	1535	43	.	.	PUNCT
cblr-14237	1536	1	as	as	ADP
cblr-14237	1536	2	a	a	DET
cblr-14237	1536	3	policy	policy	NOUN
cblr-14237	1536	4	strategy	strategy	NOUN
cblr-14237	1536	5	,	,	PUNCT
cblr-14237	1536	6	base	base	NOUN
cblr-14237	1536	7	-	-	PUNCT
cblr-14237	1536	8	rate	rate	NOUN
cblr-14237	1536	9	transformations	transformation	NOUN
cblr-14237	1536	10	offer	offer	VERB
cblr-14237	1536	11	potential	potential	ADJ
cblr-14237	1536	12	advantages	advantage	NOUN
cblr-14237	1536	13	—	—	PUNCT
cblr-14237	1536	14	and	and	CCONJ
cblr-14237	1536	15	disadvantages	disadvantage	NOUN
cblr-14237	1536	16	—	—	PUNCT
cblr-14237	1536	17	compared	compare	VERB
cblr-14237	1536	18	to	to	ADP
cblr-14237	1536	19	conventional	conventional	ADJ
cblr-14237	1536	20	repeal	repeal	NOUN
cblr-14237	1536	21	or	or	CCONJ
cblr-14237	1536	22	substantive	substantive	ADJ
cblr-14237	1536	23	reform	reform	NOUN
cblr-14237	1536	24	.	.	PUNCT
cblr-14237	1537	1	without	without	ADP
cblr-14237	1537	2	taking	take	VERB
cblr-14237	1537	3	a	a	DET
cblr-14237	1537	4	normative	normative	ADJ
cblr-14237	1537	5	position	position	NOUN
cblr-14237	1537	6	on	on	ADP
cblr-14237	1537	7	tax	tax	NOUN
cblr-14237	1537	8	expenditures	expenditure	NOUN
cblr-14237	1537	9	generally	generally	ADV
cblr-14237	1537	10	,	,	PUNCT
cblr-14237	1537	11	this	this	DET
cblr-14237	1537	12	article	article	NOUN
cblr-14237	1537	13	uncovers	uncover	VERB
cblr-14237	1537	14	another	another	DET
cblr-14237	1537	15	option	option	NOUN
cblr-14237	1537	16	for	for	ADP
cblr-14237	1537	17	lawmakers	lawmaker	NOUN
cblr-14237	1537	18	interested	interested	ADJ
cblr-14237	1537	19	in	in	ADP
cblr-14237	1537	20	the	the	DET
cblr-14237	1537	21	reform	reform	NOUN
cblr-14237	1537	22	of	of	ADP
cblr-14237	1537	23	tax	tax	NOUN
cblr-14237	1537	24	expenditures	expenditure	NOUN
cblr-14237	1537	25	,	,	PUNCT
cblr-14237	1537	26	a	a	DET
cblr-14237	1537	27	perennial	perennial	ADJ
cblr-14237	1537	28	topic	topic	NOUN
cblr-14237	1537	29	among	among	ADP
cblr-14237	1537	30	lawmakers	lawmaker	NOUN
cblr-14237	1537	31	and	and	CCONJ
cblr-14237	1537	32	policy	policy	NOUN
cblr-14237	1537	33	experts	expert	NOUN
cblr-14237	1537	34	.	.	PUNCT
cblr-14237	1538	1	314	314	NUM
cblr-14237	1538	2	see	see	VERB
cblr-14237	1538	3	glogower	glogower	PROPN
cblr-14237	1538	4	&	&	CCONJ
cblr-14237	1538	5	kamin	kamin	PROPN
cblr-14237	1538	6	,	,	PUNCT
cblr-14237	1538	7	supra	supra	PROPN
cblr-14237	1538	8	note	note	PROPN
cblr-14237	1538	9	14	14	NUM
cblr-14237	1538	10	,	,	PUNCT
cblr-14237	1538	11	at	at	ADP
cblr-14237	1538	12	1570–71	1570–71	NOUN
cblr-14237	1538	13	(	(	PUNCT
cblr-14237	1538	14	arguing	argue	VERB
cblr-14237	1538	15	that	that	SCONJ
cblr-14237	1538	16	§	§	PROPN
cblr-14237	1538	17	199a	199a	PROPN
cblr-14237	1538	18	’s	’s	PART
cblr-14237	1538	19	“	"	PUNCT
cblr-14237	1538	20	greater	great	ADJ
cblr-14237	1538	21	harm	harm	NOUN
cblr-14237	1538	22	”	"	PUNCT
cblr-14237	1538	23	may	may	AUX
cblr-14237	1538	24	be	be	AUX
cblr-14237	1538	25	“	"	PUNCT
cblr-14237	1538	26	the	the	DET
cblr-14237	1538	27	way	way	NOUN
cblr-14237	1538	28	in	in	ADP
cblr-14237	1538	29	which	which	PRON
cblr-14237	1538	30	it	it	PRON
cblr-14237	1538	31	constrains	constrain	VERB
cblr-14237	1538	32	policymakers	policymaker	NOUN
cblr-14237	1538	33	from	from	ADP
cblr-14237	1538	34	raising	raise	VERB
cblr-14237	1538	35	revenue	revenue	NOUN
cblr-14237	1538	36	from	from	ADP
cblr-14237	1538	37	the	the	DET
cblr-14237	1538	38	highest	high	ADJ
cblr-14237	1538	39	income	income	NOUN
cblr-14237	1538	40	taxpayers	taxpayer	NOUN
cblr-14237	1538	41	through	through	ADP
cblr-14237	1538	42	future	future	ADJ
cblr-14237	1538	43	reforms	reform	NOUN
cblr-14237	1538	44	”	"	PUNCT
cblr-14237	1538	45	)	)	PUNCT
cblr-14237	1538	46	.	.	PUNCT