id	sid	eid	entity	type
taxlaw-13219	1	1	ariel siman* & reuven avi-yonah	PERSON
taxlaw-13219	4	1	first	ORDINAL
taxlaw-13219	5	1	second	ORDINAL
taxlaw-13219	6	1	university of michigan	ORG
taxlaw-13219	6	2	the hebrew university of jerusalem	ORG
taxlaw-13219	6	3	the hebrew university of jerusalem	ORG
taxlaw-13219	7	1	irwin i. cohn	PERSON
taxlaw-13219	7	2	university of michigan law school	ORG
taxlaw-13219	8	1	52	CARDINAL
taxlaw-13219	9	1	16:1	CARDINAL
taxlaw-13219	9	2	53 ii	CARDINAL
taxlaw-13219	10	1	54	CARDINAL
taxlaw-13219	10	2	54	CARDINAL
taxlaw-13219	10	3	55 iii	QUANTITY
taxlaw-13219	11	1	56	CARDINAL
taxlaw-13219	11	2	56	CARDINAL
taxlaw-13219	11	3	56	CARDINAL
taxlaw-13219	11	4	58	CARDINAL
taxlaw-13219	11	5	a. context	PERSON
taxlaw-13219	11	6	58	CARDINAL
taxlaw-13219	11	7	60 1	CARDINAL
taxlaw-13219	12	1	madisonian	ORG
taxlaw-13219	12	2	61 2	CARDINAL
taxlaw-13219	13	1	63	CARDINAL
taxlaw-13219	13	2	64	CARDINAL
taxlaw-13219	13	3	irs	ORG
taxlaw-13219	13	4	sec	ORG
taxlaw-13219	13	5	65 1	CARDINAL
taxlaw-13219	13	6	67 2	CARDINAL
taxlaw-13219	14	1	68 3	CARDINAL
taxlaw-13219	15	1	70	CARDINAL
taxlaw-13219	15	2	70	CARDINAL
taxlaw-13219	16	1	74	CARDINAL
taxlaw-13219	17	1	74	CARDINAL
taxlaw-13219	17	2	76	CARDINAL
taxlaw-13219	18	1	78	CARDINAL
taxlaw-13219	18	2	81	CARDINAL
taxlaw-13219	18	3	d.	NORP
taxlaw-13219	18	4	83 vi	PERSON
taxlaw-13219	18	5	85 2024	CARDINAL
taxlaw-13219	18	6	53	CARDINAL
taxlaw-13219	18	7	i. introduction	PERSON
taxlaw-13219	18	8	recent years	DATE
taxlaw-13219	18	9	directors,2	NORP
taxlaw-13219	18	10	two	CARDINAL
taxlaw-13219	19	1	1	CARDINAL
taxlaw-13219	19	2	paul caron	PERSON
taxlaw-13219	20	1	today	DATE
taxlaw-13219	20	2	pepperdine	FAC
taxlaw-13219	20	3	jan. 22	DATE
taxlaw-13219	20	4	2024	DATE
taxlaw-13219	20	5	today	DATE
taxlaw-13219	21	1	2	CARDINAL
taxlaw-13219	21	2	gregg d. polsky	PERSON
taxlaw-13219	21	3	64	CARDINAL
taxlaw-13219	21	4	lee l. rev	PERSON
taxlaw-13219	21	5	877	CARDINAL
taxlaw-13219	21	6	2007	DATE
taxlaw-13219	21	7	robert m. halperin	PERSON
taxlaw-13219	21	8	k. kwon & shelley	PERSON
taxlaw-13219	21	9	c. rhoades-catanach	PERSON
taxlaw-13219	21	10	23	CARDINAL
taxlaw-13219	21	11	j. am	PERSON
taxlaw-13219	22	1	52 (2001	DATE
taxlaw-13219	22	2	john graham & yonghan	ORG
taxlaw-13219	22	3	julia wu	PERSON
taxlaw-13219	22	4	7	CARDINAL
taxlaw-13219	22	5	jan. 2007	DATE
taxlaw-13219	22	6	antonio paulo machado gomes	PERSON
taxlaw-13219	22	7	27	CARDINAL
taxlaw-13219	22	8	brazil	GPE
taxlaw-13219	22	9	149	CARDINAL
taxlaw-13219	22	10	2016	CARDINAL
taxlaw-13219	23	1	3	CARDINAL
taxlaw-13219	23	2	kurt hartmann	PERSON
taxlaw-13219	23	3	6	CARDINAL
taxlaw-13219	24	1	l.j	PERSON
taxlaw-13219	24	2	159	CARDINAL
taxlaw-13219	24	3	1993	DATE
taxlaw-13219	24	4	schuyler m. moore & edwin g. schuck	PERSON
taxlaw-13219	24	5	jr.	PERSON
taxlaw-13219	24	6	69	CARDINAL
taxlaw-13219	24	7	212	CARDINAL
taxlaw-13219	24	8	1988	DATE
taxlaw-13219	24	9	eric engle	PERSON
taxlaw-13219	26	1	5	CARDINAL
taxlaw-13219	27	1	l.j	PERSON
taxlaw-13219	27	2	427	CARDINAL
taxlaw-13219	27	3	2007	DATE
taxlaw-13219	28	1	4	CARDINAL
taxlaw-13219	28	2	william w. bratton	PERSON
taxlaw-13219	28	3	93	CARDINAL
taxlaw-13219	28	4	geo	PRODUCT
taxlaw-13219	29	1	l.j 845 (	PERSON
taxlaw-13219	29	2	2005	DATE
taxlaw-13219	29	3	steven a. bank	PERSON
taxlaw-13219	30	1	56	CARDINAL
taxlaw-13219	30	2	463	CARDINAL
taxlaw-13219	30	3	2003	DATE
taxlaw-13219	30	4	skyler santomartino	PERSON
taxlaw-13219	31	1	15	CARDINAL
taxlaw-13219	32	1	l. 345 (	ORG
taxlaw-13219	32	2	2020	DATE
taxlaw-13219	33	1	the last decade	DATE
taxlaw-13219	34	1	jost kovermann	PERSON
taxlaw-13219	34	2	patrick velte	PERSON
taxlaw-13219	34	3	36	CARDINAL
taxlaw-13219	34	4	j. int’l	NORP
taxlaw-13219	34	5	2019	CARDINAL
taxlaw-13219	35	1	5	CARDINAL
taxlaw-13219	35	2	13	CARDINAL
taxlaw-13219	35	3	29	DATE
taxlaw-13219	35	4	wolfgang schon ed	ORG
taxlaw-13219	35	5	. 2008	DATE
taxlaw-13219	35	6	jaron h. wilde	PERSON
taxlaw-13219	36	1	92	CARDINAL
taxlaw-13219	36	2	247	CARDINAL
taxlaw-13219	36	3	247	CARDINAL
taxlaw-13219	36	4	2017	CARDINAL
taxlaw-13219	36	5	jeri k. seidman & bridget stomberg	PERSON
taxlaw-13219	36	6	39	CARDINAL
taxlaw-13219	37	1	21,	PERCENT
taxlaw-13219	37	2	21	DATE
taxlaw-13219	37	3	2017	CARDINAL
taxlaw-13219	37	4	friese	NORP
taxlaw-13219	37	5	simon link & stefan mayer	ORG
taxlaw-13219	37	6	358	CARDINAL
taxlaw-13219	37	7	359	CARDINAL
taxlaw-13219	37	8	wolfgang schon ed	ORG
taxlaw-13219	37	9	. 2008	DATE
taxlaw-13219	38	1	yariv brauner	PERSON
taxlaw-13219	38	2	2008	DATE
taxlaw-13219	38	3	st. l. rev	PERSON
taxlaw-13219	38	4	591	CARDINAL
taxlaw-13219	38	5	619	CARDINAL
taxlaw-13219	38	6	2008	DATE
taxlaw-13219	38	7	https://web.archive.org/web/20240618021112/https://taxprof.typepad.com/taxprof_blog/2024/01/oh-presents-how-does-the-corporate-tax-distort-choice-of-corporate-governance-today-at-pepperdine.html https://web.archive.org/web/20240618021112/https://taxprof.typepad.com/taxprof_blog/2024/01/oh-presents-how-does-the-corporate-tax-distort-choice-of-corporate-governance-today-at-pepperdine.html	PERSON
taxlaw-13219	38	8	54	CARDINAL
taxlaw-13219	38	9	columbia	ORG
taxlaw-13219	38	10	16:1	CARDINAL
taxlaw-13219	38	11	two	CARDINAL
taxlaw-13219	46	1	vi	PERSON
taxlaw-13219	47	1	background a.	PERSON
taxlaw-13219	48	1	u.s.	GPE
taxlaw-13219	48	2	control.7	GPE
taxlaw-13219	50	1	u.s.	GPE
taxlaw-13219	50	2	u.s.	GPE
taxlaw-13219	52	1	6	CARDINAL
taxlaw-13219	52	2	charles p. oman	PERSON
taxlaw-13219	52	3	1	CARDINAL
taxlaw-13219	52	4	13	CARDINAL
taxlaw-13219	52	5	oecd	ORG
taxlaw-13219	53	1	ctr	GPE
taxlaw-13219	53	2	180, 2001	DATE
taxlaw-13219	54	1	7	CARDINAL
taxlaw-13219	54	2	bhagat	ORG
taxlaw-13219	54	3	brian bolton & roberta romano	PERSON
taxlaw-13219	54	4	108	CARDINAL
taxlaw-13219	55	1	l. rev	PERSON
taxlaw-13219	55	2	1803	DATE
taxlaw-13219	55	3	1809-10 (2008	DATE
taxlaw-13219	56	1	2024	CARDINAL
taxlaw-13219	56	2	55	CARDINAL
taxlaw-13219	56	3	shareholders.8	GPE
taxlaw-13219	61	1	u.s.	GPE
taxlaw-13219	61	2	u.k.	GPE
taxlaw-13219	61	3	israel	GPE
taxlaw-13219	61	4	u.s.	GPE
taxlaw-13219	61	5	meta9	PERSON
taxlaw-13219	63	1	”11	ORG
taxlaw-13219	63	2	two	CARDINAL
taxlaw-13219	67	1	8 zohar goshen	QUANTITY
taxlaw-13219	67	2	a united states	GPE
taxlaw-13219	67	3	israeli	NORP
taxlaw-13219	67	4	6 cardozo j. int’l & comp	QUANTITY
taxlaw-13219	68	1	l. 99	PERSON
taxlaw-13219	69	1	101	CARDINAL
taxlaw-13219	69	2	1998	DATE
taxlaw-13219	70	1	9	CARDINAL
taxlaw-13219	70	2	meta platforms inc.	ORG
taxlaw-13219	70	3	14a	CARDINAL
taxlaw-13219	70	4	may 29	DATE
taxlaw-13219	70	5	2024	DATE
taxlaw-13219	71	1	10	CARDINAL
taxlaw-13219	71	2	goshen	GPE
taxlaw-13219	71	3	8	CARDINAL
taxlaw-13219	71	4	115	CARDINAL
taxlaw-13219	71	5	john armour	PERSON
taxlaw-13219	71	6	henry hansmann & reinier	ORG
taxlaw-13219	71	7	29	CARDINAL
taxlaw-13219	71	8	29-30	PERCENT
taxlaw-13219	71	9	oxford university	ORG
taxlaw-13219	71	10	2009	DATE
taxlaw-13219	72	1	11	CARDINAL
taxlaw-13219	72	2	bhagat et al.	PERSON
taxlaw-13219	72	3	7	CARDINAL
taxlaw-13219	72	4	1810	DATE
taxlaw-13219	72	5	h. kent baker &	PERSON
taxlaw-13219	72	6	ronald anderson	PERSON
taxlaw-13219	72	7	1	CARDINAL
taxlaw-13219	72	8	3	CARDINAL
taxlaw-13219	72	9	baker & anderson eds.	ORG
taxlaw-13219	72	10	2010	DATE
taxlaw-13219	73	1	12	CARDINAL
taxlaw-13219	73	2	friese	NORP
taxlaw-13219	73	3	5	CARDINAL
taxlaw-13219	73	4	nicola	ORG
taxlaw-13219	73	5	56	CARDINAL
taxlaw-13219	73	6	columbia journal of tax	ORG
taxlaw-13219	74	1	16:1 iii	QUANTITY
taxlaw-13219	76	1	first	ORDINAL
taxlaw-13219	77	1	t]he	CARDINAL
taxlaw-13219	79	1	four	CARDINAL
taxlaw-13219	79	2	1	CARDINAL
taxlaw-13219	79	3	first	ORDINAL
taxlaw-13219	82	1	today	DATE
taxlaw-13219	82	2	less than a tenth	MONEY
taxlaw-13219	85	1	sept. 2008	DATE
taxlaw-13219	85	2	nicola sartori	ORG
taxlaw-13219	85	3	int’l	NORP
taxlaw-13219	86	1	l. rev	PERSON
taxlaw-13219	87	1	2009	DATE
taxlaw-13219	87	2	carlo garbarino	PERSON
taxlaw-13219	87	3	sda bocconi research	ORG
taxlaw-13219	87	4	188	CARDINAL
taxlaw-13219	87	5	dec. 2008	DATE
taxlaw-13219	87	6	jost kovermann & patrick	ORG
taxlaw-13219	87	7	36	CARDINAL
taxlaw-13219	87	8	j.	PERSON
taxlaw-13219	87	9	int’l	NORP
taxlaw-13219	88	1	1 (2019	CARDINAL
taxlaw-13219	89	1	13	CARDINAL
taxlaw-13219	89	2	supra	PERSON
taxlaw-13219	89	3	5	CARDINAL
taxlaw-13219	89	4	597	CARDINAL
taxlaw-13219	89	5	14	CARDINAL
taxlaw-13219	90	1	619	CARDINAL
taxlaw-13219	91	1	15	CARDINAL
taxlaw-13219	91	2	reuven s. avi-yonah	PERSON
taxlaw-13219	91	3	90	CARDINAL
taxlaw-13219	92	1	l. rev	PERSON
taxlaw-13219	92	2	1193	CARDINAL
taxlaw-13219	92	3	2004	DATE
taxlaw-13219	92	4	supra	PERSON
taxlaw-13219	92	5	5	CARDINAL
taxlaw-13219	92	6	2024	CARDINAL
taxlaw-13219	92	7	57 2	DATE
taxlaw-13219	93	1	two	CARDINAL
taxlaw-13219	93	2	first	ORDINAL
taxlaw-13219	96	1	second	ORDINAL
taxlaw-13219	99	1	3	CARDINAL
taxlaw-13219	99	2	u.s.	GPE
taxlaw-13219	99	3	u.s.	GPE
taxlaw-13219	100	1	one	CARDINAL
taxlaw-13219	103	1	rebecca	GPE
taxlaw-13219	107	1	4	CARDINAL
taxlaw-13219	107	2	reuven avi-yonah	PERSON
taxlaw-13219	110	1	16	CARDINAL
taxlaw-13219	110	2	rebecca s. rudnick	PERSON
taxlaw-13219	110	3	39	CARDINAL
taxlaw-13219	110	4	w. rsrv	PERSON
taxlaw-13219	111	1	l. rev	PERSON
taxlaw-13219	112	1	965	CARDINAL
taxlaw-13219	112	2	985–86	CARDINAL
taxlaw-13219	112	3	1989	DATE
taxlaw-13219	113	1	58	CARDINAL
taxlaw-13219	113	2	16:1	CARDINAL
taxlaw-13219	113	3	two	CARDINAL
taxlaw-13219	113	4	1	CARDINAL
taxlaw-13219	114	1	2	CARDINAL
taxlaw-13219	116	1	$100 million	MONEY
taxlaw-13219	117	1	each year	DATE
taxlaw-13219	117	2	40%	PERCENT
taxlaw-13219	117	3	$40 million	MONEY
taxlaw-13219	117	4	60%	PERCENT
taxlaw-13219	117	5	$60 million	MONEY
taxlaw-13219	118	1	$60 million	MONEY
taxlaw-13219	119	1	20%	PERCENT
taxlaw-13219	121	1	one	CARDINAL
taxlaw-13219	121	2	$80 million	MONEY
taxlaw-13219	121	3	60%	PERCENT
taxlaw-13219	121	4	only additional $48 million	MONEY
taxlaw-13219	121	5	60%*$80 million	CARDINAL
taxlaw-13219	126	1	$80 million	MONEY
taxlaw-13219	128	1	$60 million	MONEY
taxlaw-13219	129	1	two	CARDINAL
taxlaw-13219	129	2	1	CARDINAL
taxlaw-13219	129	3	2	CARDINAL
taxlaw-13219	132	1	a. context	PERSON
taxlaw-13219	132	2	three	CARDINAL
taxlaw-13219	132	3	17	CARDINAL
taxlaw-13219	132	4	15	CARDINAL
taxlaw-13219	132	5	1243-44	DATE
taxlaw-13219	132	6	18	CARDINAL
taxlaw-13219	133	1	2020	DATE
taxlaw-13219	133	2	2	CARDINAL
taxlaw-13219	133	3	elgar	PERSON
taxlaw-13219	133	4	2023	CARDINAL
taxlaw-13219	135	1	2024	CARDINAL
taxlaw-13219	135	2	59	CARDINAL
taxlaw-13219	136	1	two	CARDINAL
taxlaw-13219	136	2	19	CARDINAL
taxlaw-13219	139	1	u.s.	GPE
taxlaw-13219	139	2	u.s.	GPE
taxlaw-13219	139	3	u.s.	GPE
taxlaw-13219	140	1	goshen	GPE
taxlaw-13219	140	2	8	CARDINAL
taxlaw-13219	140	3	100-01	CARDINAL
taxlaw-13219	140	4	michael c. jensen	PERSON
taxlaw-13219	140	5	48	DATE
taxlaw-13219	141	1	831	CARDINAL
taxlaw-13219	141	2	848	CARDINAL
taxlaw-13219	141	3	1993	DATE
taxlaw-13219	142	1	20	CARDINAL
taxlaw-13219	146	1	u.s.	GPE
taxlaw-13219	146	2	u.k.	GPE
taxlaw-13219	147	1	yupana wiwattanakantang	PERSON
taxlaw-13219	147	2	thailand	GPE
taxlaw-13219	147	3	9	CARDINAL
taxlaw-13219	147	4	pacific-basin fin	LOC
taxlaw-13219	148	1	j. 323	PERSON
taxlaw-13219	148	2	324	CARDINAL
taxlaw-13219	148	3	2001	DATE
taxlaw-13219	149	1	goshen	GPE
taxlaw-13219	149	2	8	CARDINAL
taxlaw-13219	149	3	101	DATE
taxlaw-13219	149	4	10	CARDINAL
taxlaw-13219	149	5	30	CARDINAL
taxlaw-13219	149	6	21	CARDINAL
taxlaw-13219	152	1	michael c. jensen & william h. meckling	PERSON
taxlaw-13219	152	2	3	CARDINAL
taxlaw-13219	154	1	305	CARDINAL
taxlaw-13219	154	2	308	CARDINAL
taxlaw-13219	154	3	1976	DATE
taxlaw-13219	154	4	ronald c. anderson	PERSON
taxlaw-13219	154	5	sattar a. mansi &	ORG
taxlaw-13219	154	6	david m. reeb	PERSON
taxlaw-13219	154	7	68	CARDINAL
taxlaw-13219	154	8	j. of fin	WORK_OF_ART
taxlaw-13219	156	1	263	CARDINAL
taxlaw-13219	156	2	266	CARDINAL
taxlaw-13219	156	3	2003	DATE
taxlaw-13219	156	4	gustavo manso	PERSON
taxlaw-13219	156	5	76	CARDINAL
taxlaw-13219	156	6	437	CARDINAL
taxlaw-13219	156	7	437	CARDINAL
taxlaw-13219	156	8	2008	DATE
taxlaw-13219	157	1	22	CARDINAL
taxlaw-13219	157	2	kim byungmo	ORG
taxlaw-13219	157	3	inmoo lee	PERSON
taxlaw-13219	157	4	korean	NORP
taxlaw-13219	157	5	asian	NORP
taxlaw-13219	157	6	11	CARDINAL
taxlaw-13219	157	7	pacific-basin fin	LOC
taxlaw-13219	158	1	j. 327	PERSON
taxlaw-13219	158	2	327	CARDINAL
taxlaw-13219	158	3	2003	DATE
taxlaw-13219	158	4	christopher s. armstrong et al	PERSON
taxlaw-13219	158	5	60	CARDINAL
taxlaw-13219	158	6	j. acct. & econ	ORG
taxlaw-13219	159	1	1	CARDINAL
taxlaw-13219	159	2	1	CARDINAL
taxlaw-13219	160	1	23	CARDINAL
taxlaw-13219	160	2	jensen	PERSON
taxlaw-13219	160	3	supra	PERSON
taxlaw-13219	160	4	19	CARDINAL
taxlaw-13219	160	5	831	CARDINAL
taxlaw-13219	160	6	jensen & meckling	ORG
taxlaw-13219	160	7	21	CARDINAL
taxlaw-13219	160	8	338	CARDINAL
taxlaw-13219	161	1	60	CARDINAL
taxlaw-13219	161	2	columbia	ORG
taxlaw-13219	162	1	16:1	CARDINAL
taxlaw-13219	163	1	jensen	PERSON
taxlaw-13219	163	2	1976,25	ORDINAL
taxlaw-13219	163	3	hundreds	CARDINAL
taxlaw-13219	164	1	lawmakers.27	PERSON
taxlaw-13219	164	2	one	CARDINAL
taxlaw-13219	165	1	recent years	DATE
taxlaw-13219	169	1	irs	ORG
taxlaw-13219	169	2	sec	ORG
taxlaw-13219	170	1	2022	CARDINAL
taxlaw-13219	171	1	reports29	ORG
taxlaw-13219	172	1	24	CARDINAL
taxlaw-13219	172	2	yamin zeng & junsheng zhang	ORG
taxlaw-13219	172	3	china	GPE
taxlaw-13219	172	4	19	CARDINAL
taxlaw-13219	172	5	int’l	PRODUCT
taxlaw-13219	172	6	25	CARDINAL
taxlaw-13219	172	7	26	DATE
taxlaw-13219	172	8	2011	DATE
taxlaw-13219	173	1	25	CARDINAL
taxlaw-13219	173	2	jensen & meckling	ORG
taxlaw-13219	173	3	21	CARDINAL
taxlaw-13219	173	4	305	CARDINAL
taxlaw-13219	173	5	26	CARDINAL
taxlaw-13219	173	6	1976	DATE
taxlaw-13219	173	7	17,800	CARDINAL
taxlaw-13219	174	1	27	CARDINAL
taxlaw-13219	174	2	466	CARDINAL
taxlaw-13219	175	1	28	CARDINAL
taxlaw-13219	175	2	mihir a. desai	PERSON
taxlaw-13219	175	3	alexander dyck	PERSON
taxlaw-13219	175	4	luigi zingales	PERSON
taxlaw-13219	175	5	1	CARDINAL
taxlaw-13219	175	6	2	CARDINAL
taxlaw-13219	176	1	rsch	GPE
taxlaw-13219	176	2	10978	DATE
taxlaw-13219	176	3	2004)[“	CARDINAL
taxlaw-13219	177	1	29	CARDINAL
taxlaw-13219	177	2	robert m. bushman &	PERSON
taxlaw-13219	177	3	abbie j. smith	PERSON
taxlaw-13219	177	4	9	CARDINAL
taxlaw-13219	178	1	pol’y rev.	PERSON
taxlaw-13219	178	2	65,	DATE
taxlaw-13219	178	3	65	DATE
taxlaw-13219	178	4	2003	DATE
taxlaw-13219	179	1	2024	CARDINAL
taxlaw-13219	180	1	61	CARDINAL
taxlaw-13219	181	1	milburn	PERSON
taxlaw-13219	184	1	two	CARDINAL
taxlaw-13219	184	2	firstly	ORDINAL
taxlaw-13219	185	1	secondly	ORDINAL
taxlaw-13219	186	1	1	CARDINAL
taxlaw-13219	186	2	madisonian	ORG
taxlaw-13219	186	3	income.33	ORG
taxlaw-13219	187	1	”34 studies35	ORG
taxlaw-13219	187	2	30	CARDINAL
taxlaw-13219	187	3	8	CARDINAL
taxlaw-13219	187	4	215	CARDINAL
taxlaw-13219	187	5	2021	CARDINAL
taxlaw-13219	188	1	31	CARDINAL
taxlaw-13219	188	2	r.m.	GPE
taxlaw-13219	188	3	milburn	GPE
taxlaw-13219	188	4	j.a.	GPE
taxlaw-13219	188	5	2001	DATE
taxlaw-13219	188	6	2d	DATE
taxlaw-13219	188	7	586	CARDINAL
taxlaw-13219	188	8	32	CARDINAL
taxlaw-13219	189	1	33	CARDINAL
taxlaw-13219	189	2	daniel shaviro	PERSON
taxlaw-13219	189	3	97	CARDINAL
taxlaw-13219	189	4	geo	ORG
taxlaw-13219	189	5	l. j. 423	PERSON
taxlaw-13219	189	6	425	CARDINAL
taxlaw-13219	189	7	2009	DATE
taxlaw-13219	190	1	less than 15%	PERCENT
taxlaw-13219	192	1	anastasia a. zakolyukina	PERSON
taxlaw-13219	193	1	56	CARDINAL
taxlaw-13219	193	2	j. acct.	ORG
taxlaw-13219	194	1	5–44	CARDINAL
taxlaw-13219	194	2	2018	DATE
taxlaw-13219	195	1	34	CARDINAL
taxlaw-13219	195	2	paul m. healy &	PERSON
taxlaw-13219	195	3	james michael wahlen	PERSON
taxlaw-13219	195	4	1	CARDINAL
taxlaw-13219	195	5	6	DATE
taxlaw-13219	195	6	nov. 1998	DATE
taxlaw-13219	196	1	35	CARDINAL
taxlaw-13219	196	2	scott d. dyreng	PERSON
taxlaw-13219	196	3	michelle hanlon	PERSON
taxlaw-13219	196	4	edward l. maydew	PERSON
taxlaw-13219	196	5	17	CARDINAL
taxlaw-13219	198	1	649	CARDINAL
taxlaw-13219	198	2	650	CARDINAL
taxlaw-13219	198	3	2012	DATE
taxlaw-13219	198	4	1985	DATE
taxlaw-13219	199	1	the subsequent decades	DATE
taxlaw-13219	199	2	hundreds	CARDINAL
taxlaw-13219	201	1	watts & zimmerman	ORG
taxlaw-13219	201	2	13	CARDINAL
taxlaw-13219	201	3	623	CARDINAL
taxlaw-13219	201	4	626	CARDINAL
taxlaw-13219	201	5	1986	DATE
taxlaw-13219	201	6	62	CARDINAL
taxlaw-13219	202	1	16:1	CARDINAL
taxlaw-13219	204	1	jensen	PERSON
taxlaw-13219	207	1	german	NORP
taxlaw-13219	207	2	healy	PERSON
taxlaw-13219	207	3	7	CARDINAL
taxlaw-13219	208	1	85	CARDINAL
taxlaw-13219	208	2	106	CARDINAL
taxlaw-13219	208	3	1985	DATE
taxlaw-13219	209	1	36	CARDINAL
taxlaw-13219	209	2	healy & wahlen	ORG
taxlaw-13219	209	3	34	CARDINAL
taxlaw-13219	209	4	3-4	CARDINAL
taxlaw-13219	209	5	merle erickson et al.	PERSON
taxlaw-13219	209	6	79	CARDINAL
taxlaw-13219	210	1	387	CARDINAL
taxlaw-13219	210	2	390	CARDINAL
taxlaw-13219	210	3	2004	DATE
taxlaw-13219	211	1	37	CARDINAL
taxlaw-13219	211	2	michael c. jensen	PERSON
taxlaw-13219	211	3	10	CARDINAL
taxlaw-13219	213	1	549	CARDINAL
taxlaw-13219	213	2	555	CARDINAL
taxlaw-13219	213	3	2004	DATE
taxlaw-13219	214	1	38	CARDINAL
taxlaw-13219	214	2	douglas a. shackelford	PERSON
taxlaw-13219	214	3	joel slemrod	PERSON
taxlaw-13219	214	4	james m. sallee	PERSON
taxlaw-13219	214	5	1	CARDINAL
taxlaw-13219	214	6	7	DATE
taxlaw-13219	215	1	rsch	GPE
taxlaw-13219	215	2	12873	DATE
taxlaw-13219	215	3	2007	DATE
taxlaw-13219	216	1	wolfgang schon	ORG
taxlaw-13219	216	2	58	CARDINAL
taxlaw-13219	216	3	111	CARDINAL
taxlaw-13219	216	4	143	CARDINAL
taxlaw-13219	216	5	2004)(“[b]ook	CARDINAL
taxlaw-13219	218	1	german	NORP
taxlaw-13219	219	1	german	NORP
taxlaw-13219	220	1	michelle hanlon	PERSON
taxlaw-13219	220	2	stacie kelley laplante	PERSON
taxlaw-13219	220	3	terry shevlin	PERSON
taxlaw-13219	220	4	48	DATE
taxlaw-13219	220	5	the j. l. & econ	ORG
taxlaw-13219	220	6	407	CARDINAL
taxlaw-13219	220	7	2005	DATE
taxlaw-13219	220	8	mary margaret frank et al.	PERSON
taxlaw-13219	220	9	84	CARDINAL
taxlaw-13219	221	1	467	CARDINAL
taxlaw-13219	221	2	470	CARDINAL
taxlaw-13219	221	3	2009	DATE
taxlaw-13219	222	1	2024	CARDINAL
taxlaw-13219	222	2	63	CARDINAL
taxlaw-13219	222	3	james madison	PERSON
taxlaw-13219	222	4	two	CARDINAL
taxlaw-13219	228	1	2	CARDINAL
taxlaw-13219	230	1	39	CARDINAL
taxlaw-13219	230	2	38	CARDINAL
taxlaw-13219	230	3	143	CARDINAL
taxlaw-13219	230	4	40	CARDINAL
taxlaw-13219	231	1	51	CARDINAL
taxlaw-13219	231	2	james madison	PERSON
taxlaw-13219	232	1	41	CARDINAL
taxlaw-13219	232	2	supra	PERSON
taxlaw-13219	232	3	33	CARDINAL
taxlaw-13219	232	4	428	CARDINAL
taxlaw-13219	234	1	the tax reform act of	LAW
taxlaw-13219	234	2	1986	DATE
taxlaw-13219	236	1	zero	CARDINAL
taxlaw-13219	237	1	jordan richmond	PERSON
taxlaw-13219	237	2	236	CARDINAL
taxlaw-13219	237	3	j. pub	ORG
taxlaw-13219	239	1	2024	CARDINAL
taxlaw-13219	241	1	42	CARDINAL
taxlaw-13219	241	2	38	CARDINAL
taxlaw-13219	241	3	143	CARDINAL
taxlaw-13219	242	1	43	CARDINAL
taxlaw-13219	242	2	david lenter	PERSON
taxlaw-13219	242	3	joel slemrod	PERSON
taxlaw-13219	242	4	douglas shackelford	PERSON
taxlaw-13219	242	5	56	CARDINAL
taxlaw-13219	242	6	nat’l	NORP
taxlaw-13219	242	7	j. 803	PERSON
taxlaw-13219	242	8	816	CARDINAL
taxlaw-13219	242	9	2003	DATE
taxlaw-13219	243	1	64	CARDINAL
taxlaw-13219	244	1	16:1	CARDINAL
taxlaw-13219	248	1	congress	ORG
taxlaw-13219	249	1	desai et al.	PERSON
taxlaw-13219	249	2	first	ORDINAL
taxlaw-13219	249	3	management).47 desai et al	ORG
taxlaw-13219	250	1	corporations.48	PRODUCT
taxlaw-13219	250	2	irs	ORG
taxlaw-13219	253	1	two	CARDINAL
taxlaw-13219	255	1	816	CARDINAL
taxlaw-13219	256	1	45	CARDINAL
taxlaw-13219	258	1	sept. 13	DATE
taxlaw-13219	258	2	2024	DATE
taxlaw-13219	259	1	46	CARDINAL
taxlaw-13219	259	2	united states	GPE
taxlaw-13219	259	3	444	CARDINAL
taxlaw-13219	259	4	707	CARDINAL
taxlaw-13219	259	5	711	CARDINAL
taxlaw-13219	259	6	1980	DATE
taxlaw-13219	260	1	47	CARDINAL
taxlaw-13219	260	2	desai et al.	PERSON
taxlaw-13219	260	3	28	CARDINAL
taxlaw-13219	260	4	592	CARDINAL
taxlaw-13219	260	5	48	CARDINAL
taxlaw-13219	261	1	65	CARDINAL
taxlaw-13219	261	2	desai et al	PERSON
taxlaw-13219	263	1	irs	ORG
taxlaw-13219	264	1	firstly	ORDINAL
taxlaw-13219	264	2	irs	ORG
taxlaw-13219	267	1	irs	ORG
taxlaw-13219	269	1	secondly	ORDINAL
taxlaw-13219	269	2	irs	ORG
taxlaw-13219	270	1	irs	ORG
taxlaw-13219	270	2	detected.51	ORG
taxlaw-13219	272	1	irs	ORG
taxlaw-13219	273	1	irs	ORG
taxlaw-13219	273	2	sec	ORG
taxlaw-13219	273	3	three	CARDINAL
taxlaw-13219	274	1	first	ORDINAL
taxlaw-13219	274	2	secondly	ORDINAL
taxlaw-13219	275	1	third	ORDINAL
taxlaw-13219	275	2	49	CARDINAL
taxlaw-13219	275	3	595	CARDINAL
taxlaw-13219	276	1	50	CARDINAL
taxlaw-13219	277	1	gary	PERSON
taxlaw-13219	278	1	s. becker	PERSON
taxlaw-13219	278	2	76	CARDINAL
taxlaw-13219	278	3	j. pol econ	ORG
taxlaw-13219	279	1	1968	DATE
taxlaw-13219	280	1	51	CARDINAL
taxlaw-13219	282	1	6103	DATE
taxlaw-13219	282	2	irs	ORG
taxlaw-13219	282	3	sec	ORG
taxlaw-13219	283	1	66	CARDINAL
taxlaw-13219	284	1	16:1	CARDINAL
taxlaw-13219	286	1	sec	ORG
taxlaw-13219	287	1	sec	ORG
taxlaw-13219	288	1	sec	ORG
taxlaw-13219	289	1	sec	ORG
taxlaw-13219	289	2	1934	DATE
taxlaw-13219	290	1	sec	ORG
taxlaw-13219	291	1	sec	ORG
taxlaw-13219	291	2	annual	DATE
taxlaw-13219	291	3	quarterly	DATE
taxlaw-13219	291	4	four business days	DATE
taxlaw-13219	292	1	sec	ORG
taxlaw-13219	293	1	sec	ORG
taxlaw-13219	293	2	sec	ORG
taxlaw-13219	294	1	sec	ORG
taxlaw-13219	297	1	sec	ORG
taxlaw-13219	297	2	sec	ORG
taxlaw-13219	298	1	sec	ORG
taxlaw-13219	299	1	sec	ORG
taxlaw-13219	299	2	52	CARDINAL
taxlaw-13219	299	3	u.s.	GPE
taxlaw-13219	299	4	securities and exchange commission	ORG
taxlaw-13219	299	5	june 29,	DATE
taxlaw-13219	299	6	2024	DATE
taxlaw-13219	300	1	53	CARDINAL
taxlaw-13219	300	2	louis d. brandeis	PERSON
taxlaw-13219	300	3	62	DATE
taxlaw-13219	300	4	62	DATE
taxlaw-13219	300	5	1933	DATE
taxlaw-13219	301	1	54	CARDINAL
taxlaw-13219	301	2	u.s.	GPE
taxlaw-13219	301	3	securities and exchange commission	ORG
taxlaw-13219	301	4	june 24, 2024	DATE
taxlaw-13219	301	5	55	CARDINAL
taxlaw-13219	301	6	u.s.	GPE
taxlaw-13219	301	7	securities and exchange commission	ORG
taxlaw-13219	301	8	aug. 9	DATE
taxlaw-13219	301	9	2023	CARDINAL
taxlaw-13219	302	1	67	CARDINAL
taxlaw-13219	303	1	sec	ORG
taxlaw-13219	304	1	1	CARDINAL
taxlaw-13219	306	1	one	CARDINAL
taxlaw-13219	307	1	u.s.	GPE
taxlaw-13219	307	2	irs	ORG
taxlaw-13219	307	3	congress	ORG
taxlaw-13219	307	4	irs	ORG
taxlaw-13219	308	1	58	CARDINAL
taxlaw-13219	308	2	three	CARDINAL
taxlaw-13219	308	3	annual	DATE
taxlaw-13219	309	1	third	ORDINAL
taxlaw-13219	310	1	irs	ORG
taxlaw-13219	310	2	past years	DATE
taxlaw-13219	312	1	56	CARDINAL
taxlaw-13219	312	2	12	CARDINAL
taxlaw-13219	312	3	6	CARDINAL
taxlaw-13219	312	4	57	CARDINAL
taxlaw-13219	312	5	desai et al	PERSON
taxlaw-13219	314	1	russia	GPE
taxlaw-13219	315	1	the united states	GPE
taxlaw-13219	315	2	1909	DATE
taxlaw-13219	316	1	the united states	GPE
taxlaw-13219	316	2	today	DATE
taxlaw-13219	316	3	the last seventy years	DATE
taxlaw-13219	317	1	https://www.ecgi.global/sites/default/files/working_papers/	GPE
taxlaw-13219	318	1	58	CARDINAL
taxlaw-13219	318	2	july 18, 2011	DATE
taxlaw-13219	318	3	irs	ORG
taxlaw-13219	319	1	68	CARDINAL
taxlaw-13219	319	2	columbia	ORG
taxlaw-13219	320	1	16:1	CARDINAL
taxlaw-13219	320	2	sec	ORG
taxlaw-13219	321	1	2	CARDINAL
taxlaw-13219	321	2	sec	ORG
taxlaw-13219	321	3	one	CARDINAL
taxlaw-13219	322	1	sec	ORG
taxlaw-13219	323	1	sec	ORG
taxlaw-13219	323	2	doj	ORG
taxlaw-13219	326	1	two	CARDINAL
taxlaw-13219	328	1	sec	ORG
taxlaw-13219	329	1	sec	ORG
taxlaw-13219	330	1	59	CARDINAL
taxlaw-13219	330	2	eitan goldman &	ORG
taxlaw-13219	330	3	steve l. slezak	PERSON
taxlaw-13219	330	4	80	CARDINAL
taxlaw-13219	332	1	603	CARDINAL
taxlaw-13219	332	2	604	CARDINAL
taxlaw-13219	332	3	2006	DATE
taxlaw-13219	333	1	60	CARDINAL
taxlaw-13219	333	2	tanya tang	PERSON
taxlaw-13219	334	1	24	CARDINAL
taxlaw-13219	336	1	rev	PERSON
taxlaw-13219	336	2	3	CARDINAL
taxlaw-13219	336	3	441-469	QUANTITY
taxlaw-13219	337	1	1994	DATE
taxlaw-13219	337	2	16,739	CARDINAL
taxlaw-13219	337	3	32	CARDINAL
taxlaw-13219	339	1	61	CARDINAL
taxlaw-13219	339	2	daniel shaviro	PERSON
taxlaw-13219	339	3	l. & econ	ORG
taxlaw-13219	341	1	07	CARDINAL
taxlaw-13219	341	2	geo	ORG
taxlaw-13219	341	3	l. j. vol.	PERSON
taxlaw-13219	341	4	97	CARDINAL
taxlaw-13219	341	5	1	DATE
taxlaw-13219	341	6	64	DATE
taxlaw-13219	341	7	2008	DATE
taxlaw-13219	342	1	2024	CARDINAL
taxlaw-13219	342	2	69	CARDINAL
taxlaw-13219	343	1	the last decades	DATE
taxlaw-13219	349	1	jenssen	PERSON
taxlaw-13219	351	1	62	CARDINAL
taxlaw-13219	351	2	daniel a. cohen	PERSON
taxlaw-13219	351	3	aiyesha dey	PERSON
taxlaw-13219	351	4	thomas z. lys	PERSON
taxlaw-13219	351	5	83	CARDINAL
taxlaw-13219	353	1	757	CARDINAL
taxlaw-13219	353	2	2008	DATE
taxlaw-13219	353	3	1987	DATE
taxlaw-13219	353	4	2002	DATE
taxlaw-13219	353	5	natasha burns	ORG
taxlaw-13219	353	6	& simi kedia	ORG
taxlaw-13219	353	7	79	CARDINAL
taxlaw-13219	353	8	35 (2006	DATE
taxlaw-13219	353	9	pengjie gao & ronald e. shrieves	PERSON
taxlaw-13219	353	10	2002	DATE
taxlaw-13219	354	1	daniel bergstresser & thomas	ORG
taxlaw-13219	354	2	80	CARDINAL
taxlaw-13219	354	3	511	CARDINAL
taxlaw-13219	354	4	2006	DATE
taxlaw-13219	354	5	qiang cheng & terry d. warfield	ORG
taxlaw-13219	354	6	80	CARDINAL
taxlaw-13219	355	1	441 (2005	DATE
taxlaw-13219	355	2	michael c. jensen	PERSON
taxlaw-13219	355	3	10	CARDINAL
taxlaw-13219	357	1	549	CARDINAL
taxlaw-13219	357	2	2004	DATE
taxlaw-13219	357	3	eric ohrn	PERSON
taxlaw-13219	358	1	1	CARDINAL
taxlaw-13219	358	2	4	DATE
taxlaw-13219	358	3	2014	DATE
taxlaw-13219	358	4	university of michigan library	ORG
taxlaw-13219	358	5	jensen	PERSON
taxlaw-13219	358	6	2004	DATE
taxlaw-13219	359	1	jensen	PERSON
taxlaw-13219	359	2	2004	DATE
taxlaw-13219	361	1	jensen	PERSON
taxlaw-13219	362	1	63	CARDINAL
taxlaw-13219	362	2	goldman & slezak	ORG
taxlaw-13219	362	3	60	CARDINAL
taxlaw-13219	362	4	605	CARDINAL
taxlaw-13219	362	5	64	CARDINAL
taxlaw-13219	362	6	michael c. jensen	PERSON
taxlaw-13219	363	1	04-29	CARDINAL
taxlaw-13219	363	2	554	CARDINAL
taxlaw-13219	367	1	nataliya zaiats	PERSON
taxlaw-13219	368	1	52	CARDINAL
taxlaw-13219	369	1	14	DATE
taxlaw-13219	369	2	2012	DATE
taxlaw-13219	370	1	70	CARDINAL
taxlaw-13219	371	1	16:1	CARDINAL
taxlaw-13219	371	2	sec	ORG
taxlaw-13219	372	1	3	CARDINAL
taxlaw-13219	372	2	third	ORDINAL
taxlaw-13219	372	3	sec	ORG
taxlaw-13219	372	4	irs	ORG
taxlaw-13219	373	1	desai et al	PERSON
taxlaw-13219	373	2	irs	ORG
taxlaw-13219	373	3	sec	ORG
taxlaw-13219	373	4	annual	DATE
taxlaw-13219	374	1	sec	ORG
taxlaw-13219	375	1	irs	ORG
taxlaw-13219	376	1	sec	ORG
taxlaw-13219	376	2	irs	ORG
taxlaw-13219	378	1	2022	CARDINAL
taxlaw-13219	378	2	congress	ORG
taxlaw-13219	378	3	15%	PERCENT
taxlaw-13219	379	1	21%	PERCENT
taxlaw-13219	379	2	income.66	DATE
taxlaw-13219	380	1	li dang	PERSON
taxlaw-13219	380	2	rodney	PERSON
taxlaw-13219	380	3	david chamberlain	PERSON
taxlaw-13219	381	1	1	CARDINAL
taxlaw-13219	381	2	chamberlain	PERSON
taxlaw-13219	381	3	65 m.a. desai	QUANTITY
taxlaw-13219	381	4	a. dyck	PERSON
taxlaw-13219	381	5	l. zingales	PERSON
taxlaw-13219	381	6	84	CARDINAL
taxlaw-13219	383	1	3	CARDINAL
taxlaw-13219	383	2	591	CARDINAL
taxlaw-13219	383	3	2007	DATE
taxlaw-13219	384	1	66	CARDINAL
taxlaw-13219	384	2	irs	ORG
taxlaw-13219	384	3	2023	CARDINAL
taxlaw-13219	386	1	67	CARDINAL
taxlaw-13219	387	1	reuven avi-yonah	PERSON
taxlaw-13219	387	2	181	CARDINAL
taxlaw-13219	388	1	1645	CARDINAL
taxlaw-13219	388	2	nov. 27	DATE
taxlaw-13219	388	3	2023	CARDINAL
taxlaw-13219	389	1	2024	CARDINAL
taxlaw-13219	389	2	71	CARDINAL
taxlaw-13219	393	1	u.s.	GPE
taxlaw-13219	393	2	15 percent	PERCENT
taxlaw-13219	394	1	wolfgang schoen	PERSON
taxlaw-13219	394	2	german	NORP
taxlaw-13219	394	3	base.69 2	PRODUCT
taxlaw-13219	395	1	u.s.	GPE
taxlaw-13219	396	1	16th	ORDINAL
taxlaw-13219	396	2	1946	DATE
taxlaw-13219	398	1	two	CARDINAL
taxlaw-13219	399	1	1986	DATE
taxlaw-13219	399	2	26	CARDINAL
taxlaw-13219	399	3	congress	ORG
taxlaw-13219	400	1	irs	ORG
taxlaw-13219	401	1	congress	ORG
taxlaw-13219	401	2	congress	ORG
taxlaw-13219	401	3	3	CARDINAL
taxlaw-13219	402	1	li dang	PERSON
taxlaw-13219	402	2	rodney p. mock	PERSON
taxlaw-13219	402	3	david g. chamberlain	PERSON
taxlaw-13219	402	4	181	CARDINAL
taxlaw-13219	403	1	1377	CARDINAL
taxlaw-13219	403	2	2023	CARDINAL
taxlaw-13219	404	1	69	CARDINAL
taxlaw-13219	404	2	38	CARDINAL
taxlaw-13219	404	3	115	CARDINAL
taxlaw-13219	405	1	70	CARDINAL
taxlaw-13219	406	1	2022	CARDINAL
taxlaw-13219	406	2	5376	DATE
taxlaw-13219	406	3	117th	CARDINAL
taxlaw-13219	407	1	2022	CARDINAL
taxlaw-13219	408	1	72	CARDINAL
taxlaw-13219	409	1	16:1	CARDINAL
taxlaw-13219	410	1	16th	ORDINAL
taxlaw-13219	411	1	1909	DATE
taxlaw-13219	411	2	1 percent	PERCENT
taxlaw-13219	411	3	4	CARDINAL
taxlaw-13219	412	1	1954	DATE
taxlaw-13219	413	1	1954	DATE
taxlaw-13219	413	2	stanley s. surrey	PERSON
taxlaw-13219	414	1	zero	CARDINAL
taxlaw-13219	415	1	5	CARDINAL
taxlaw-13219	415	2	congress	ORG
taxlaw-13219	416	1	treasury	ORG
taxlaw-13219	417	1	2	CARDINAL
taxlaw-13219	417	2	oecd	ORG
taxlaw-13219	417	3	140	CARDINAL
taxlaw-13219	417	4	us	GPE
taxlaw-13219	418	1	congress	ORG
taxlaw-13219	418	2	15 percent	PERCENT
taxlaw-13219	419	1	the united states	GPE
taxlaw-13219	419	2	2	CARDINAL
taxlaw-13219	419	3	oecd	ORG
taxlaw-13219	420	1	72	CARDINAL
taxlaw-13219	420	2	li dang et al.	PERSON
taxlaw-13219	420	3	181	CARDINAL
taxlaw-13219	421	1	1377	CARDINAL
taxlaw-13219	421	2	2023	CARDINAL
taxlaw-13219	422	1	73	CARDINAL
taxlaw-13219	422	2	reuven s. avi-yonah	PERSON
taxlaw-13219	422	3	90	CARDINAL
taxlaw-13219	422	4	l. rev	PERSON
taxlaw-13219	422	5	1193	CARDINAL
taxlaw-13219	422	6	2004	DATE
taxlaw-13219	422	7	july 27, 2020	DATE
taxlaw-13219	422	8	654	CARDINAL
taxlaw-13219	423	1	74	CARDINAL
taxlaw-13219	423	2	stanley s. surrey	PERSON
taxlaw-13219	423	3	half-century	DATE
taxlaw-13219	423	4	stanley s. surrey	PERSON
taxlaw-13219	423	5	2022	CARDINAL
taxlaw-13219	423	6	fishbien	GPE
taxlaw-13219	423	7	stanley surrey	PERSON
taxlaw-13219	423	8	25	CARDINAL
taxlaw-13219	423	9	fla	GPE
taxlaw-13219	424	1	119	CARDINAL
taxlaw-13219	424	2	2021	CARDINAL
taxlaw-13219	425	1	75 li dang et al.	PERSON
taxlaw-13219	425	2	68	CARDINAL
taxlaw-13219	425	3	1378	CARDINAL
taxlaw-13219	426	1	2024	CARDINAL
taxlaw-13219	426	2	73	CARDINAL
taxlaw-13219	426	3	2	CARDINAL
taxlaw-13219	427	1	15%	PERCENT
taxlaw-13219	428	1	6	CARDINAL
taxlaw-13219	433	1	the united states	GPE
taxlaw-13219	434	1	7	CARDINAL
taxlaw-13219	435	1	three-year	DATE
taxlaw-13219	435	2	$1 billion	MONEY
taxlaw-13219	438	1	corporations.78	PERSON
taxlaw-13219	438	2	congress	ORG
taxlaw-13219	438	3	two	CARDINAL
taxlaw-13219	438	4	15 percent	PERCENT
taxlaw-13219	439	1	a good	CARDINAL
taxlaw-13219	439	2	1379-80	DATE
taxlaw-13219	441	1	18	CARDINAL
taxlaw-13219	441	2	79	CARDINAL
taxlaw-13219	443	1	nov. 8	DATE
taxlaw-13219	443	2	2021	DATE
taxlaw-13219	444	1	74	CARDINAL
taxlaw-13219	444	2	16:1	CARDINAL
taxlaw-13219	445	1	three	CARDINAL
taxlaw-13219	446	1	f.	PERSON
taxlaw-13219	447	1	three	CARDINAL
taxlaw-13219	452	1	desai	PERSON
taxlaw-13219	453	1	irs	ORG
taxlaw-13219	462	1	mihir desai	PERSON
taxlaw-13219	462	2	80	CARDINAL
taxlaw-13219	462	3	desai et al.	PERSON
taxlaw-13219	462	4	47	CARDINAL
taxlaw-13219	463	1	2024	CARDINAL
taxlaw-13219	463	2	75	CARDINAL
taxlaw-13219	465	1	1909	DATE
taxlaw-13219	466	1	today	DATE
taxlaw-13219	467	1	desai	PERSON
taxlaw-13219	476	1	first	ORDINAL
taxlaw-13219	477	1	81	CARDINAL
taxlaw-13219	477	2	15	CARDINAL
taxlaw-13219	477	3	1209-10	DATE
taxlaw-13219	478	1	82	CARDINAL
taxlaw-13219	478	2	supra	PERSON
taxlaw-13219	478	3	5	CARDINAL
taxlaw-13219	478	4	622	CARDINAL
taxlaw-13219	479	1	629	CARDINAL
taxlaw-13219	479	2	84	CARDINAL
taxlaw-13219	479	3	15	CARDINAL
taxlaw-13219	479	4	1205	DATE
taxlaw-13219	480	1	76	CARDINAL
taxlaw-13219	480	2	columbia	ORG
taxlaw-13219	481	1	16:1	CARDINAL
taxlaw-13219	483	1	a.	PERSON
taxlaw-13219	491	1	u.s.	GPE
taxlaw-13219	491	2	u.s.	GPE
taxlaw-13219	491	3	u.s.	GPE
taxlaw-13219	492	1	85	CARDINAL
taxlaw-13219	492	2	77	CARDINAL
taxlaw-13219	492	3	j. acct	PERSON
taxlaw-13219	493	1	303	CARDINAL
taxlaw-13219	494	1	86	CARDINAL
taxlaw-13219	494	2	matthew weinzierl	PERSON
taxlaw-13219	494	3	nat’l bureau of econ	ORG
taxlaw-13219	495	1	rsch	GPE
taxlaw-13219	495	2	20735	DATE
taxlaw-13219	495	3	1	CARDINAL
taxlaw-13219	495	4	2	CARDINAL
taxlaw-13219	495	5	2014	DATE
taxlaw-13219	495	6	2011	DATE
taxlaw-13219	495	7	u.s.	GPE
taxlaw-13219	495	8	barack obama	PERSON
taxlaw-13219	501	1	edwin seligman	PERSON
taxlaw-13219	501	2	1908	DATE
taxlaw-13219	501	3	richard musgrave	PERSON
taxlaw-13219	501	4	1959	DATE
taxlaw-13219	501	5	the 19th century	DATE
taxlaw-13219	502	1	william	PERSON
taxlaw-13219	502	2	1677	DATE
taxlaw-13219	502	3	hume	PERSON
taxlaw-13219	502	4	rousseau	PERSON
taxlaw-13219	503	1	87	CARDINAL
taxlaw-13219	503	2	desai et al.	PERSON
taxlaw-13219	503	3	47	DATE
taxlaw-13219	503	4	619	CARDINAL
taxlaw-13219	503	5	desai et al	PERSON
taxlaw-13219	505	1	88	CARDINAL
taxlaw-13219	505	2	reuven s. avi-yonah	PERSON
taxlaw-13219	505	3	30	CARDINAL
taxlaw-13219	505	4	j. corp.	ORG
taxlaw-13219	505	5	l. 767	PERSON
taxlaw-13219	505	6	771	CARDINAL
taxlaw-13219	505	7	810	DATE
taxlaw-13219	505	8	2005	DATE
taxlaw-13219	505	9	2024	CARDINAL
taxlaw-13219	505	10	77	CARDINAL
taxlaw-13219	506	1	costs,89	ORG
taxlaw-13219	507	1	2008	DATE
taxlaw-13219	507	2	treasury	ORG
taxlaw-13219	508	1	2008	DATE
taxlaw-13219	508	2	treasury	ORG
taxlaw-13219	509	1	82%	PERCENT
taxlaw-13219	509	2	18%	PERCENT
taxlaw-13219	514	1	first	ORDINAL
taxlaw-13219	515	1	the delaware court	ORG
taxlaw-13219	516	1	89	CARDINAL
taxlaw-13219	519	1	jensen & meckling	ORG
taxlaw-13219	519	2	21	CARDINAL
taxlaw-13219	519	3	308	CARDINAL
taxlaw-13219	521	1	90	CARDINAL
taxlaw-13219	521	2	arnold harberger	PERSON
taxlaw-13219	521	3	70	CARDINAL
taxlaw-13219	521	4	j. pol.	PERSON
taxlaw-13219	522	1	215	CARDINAL
taxlaw-13219	522	2	1962	DATE
taxlaw-13219	522	3	anthony b. atkinson &	PERSON
taxlaw-13219	522	4	joseph e. stiglitz	PERSON
taxlaw-13219	522	5	222–26	DATE
taxlaw-13219	522	6	1980	DATE
taxlaw-13219	522	7	jennifer c. gravelle	PERSON
taxlaw-13219	522	8	2010	DATE
taxlaw-13219	526	1	301.7701	CARDINAL
taxlaw-13219	526	2	caron	ORG
taxlaw-13219	526	3	1	CARDINAL
taxlaw-13219	526	4	91	CARDINAL
taxlaw-13219	526	5	arnold c. harberger	PERSON
taxlaw-13219	526	6	70	CARDINAL
taxlaw-13219	526	7	j. pol.	PERSON
taxlaw-13219	528	1	215	CARDINAL
taxlaw-13219	528	2	1962	DATE
taxlaw-13219	529	1	92	CARDINAL
taxlaw-13219	529	2	julie a. cronin et al.	PERSON
taxlaw-13219	529	3	u.s.	GPE
taxlaw-13219	529	4	treasury	ORG
taxlaw-13219	529	5	66	CARDINAL
taxlaw-13219	529	6	239	CARDINAL
taxlaw-13219	529	7	2013	DATE
taxlaw-13219	530	1	93	CARDINAL
taxlaw-13219	530	2	adam h. rosenzweig	PERSON
taxlaw-13219	530	3	the next one hundred years	DATE
taxlaw-13219	530	4	108	CARDINAL
taxlaw-13219	530	5	l. rev	PERSON
taxlaw-13219	532	1	3	CARDINAL
taxlaw-13219	532	2	1029	CARDINAL
taxlaw-13219	532	3	1032	DATE
taxlaw-13219	532	4	2014	DATE
taxlaw-13219	533	1	94	CARDINAL
taxlaw-13219	533	2	supra	PERSON
taxlaw-13219	533	3	90	CARDINAL
taxlaw-13219	534	1	95	CARDINAL
taxlaw-13219	535	1	92	CARDINAL
taxlaw-13219	535	2	239	CARDINAL
taxlaw-13219	536	1	16:1	CARDINAL
taxlaw-13219	537	1	secondly	ORDINAL
taxlaw-13219	539	1	1909	DATE
taxlaw-13219	547	1	two	CARDINAL
taxlaw-13219	548	1	96	CARDINAL
taxlaw-13219	551	1	301.7701	CARDINAL
taxlaw-13219	551	2	caron	ORG
taxlaw-13219	551	3	1	CARDINAL
taxlaw-13219	551	4	97	CARDINAL
taxlaw-13219	551	5	jensen & meckling	ORG
taxlaw-13219	551	6	21	CARDINAL
taxlaw-13219	551	7	309	CARDINAL
taxlaw-13219	551	8	eugene f. fama &	PERSON
taxlaw-13219	551	9	michael c. jensen	PERSON
taxlaw-13219	551	10	26	CARDINAL
taxlaw-13219	551	11	j. l. & econ	ORG
taxlaw-13219	551	12	327	CARDINAL
taxlaw-13219	551	13	332	CARDINAL
taxlaw-13219	551	14	1983	DATE
taxlaw-13219	554	1	william s. schulze	PERSON
taxlaw-13219	554	2	michael h. lubatkin	PERSON
taxlaw-13219	554	3	richard n. dino	PERSON
taxlaw-13219	554	4	ann k. buchholtz	PERSON
taxlaw-13219	554	5	12	CARDINAL
taxlaw-13219	555	1	sci 99	ORG
taxlaw-13219	555	2	108	CARDINAL
taxlaw-13219	555	3	2001	DATE
taxlaw-13219	557	1	2024	CARDINAL
taxlaw-13219	557	2	79	CARDINAL
taxlaw-13219	558	1	second	ORDINAL
taxlaw-13219	567	1	98	CARDINAL
taxlaw-13219	567	2	rebecca s. rudnick	PERSON
taxlaw-13219	567	3	39	CARDINAL
taxlaw-13219	567	4	w. rsrv	PERSON
taxlaw-13219	568	1	l. rev	PERSON
taxlaw-13219	569	1	965	CARDINAL
taxlaw-13219	569	2	985–86	CARDINAL
taxlaw-13219	569	3	1989	DATE
taxlaw-13219	570	1	99	CARDINAL
taxlaw-13219	570	2	charles delmotte & nick cowen	PERSON
taxlaw-13219	570	3	25	CARDINAL
taxlaw-13219	570	4	211	CARDINAL
taxlaw-13219	570	5	225	CARDINAL
taxlaw-13219	570	6	2022	CARDINAL
taxlaw-13219	571	1	100	CARDINAL
taxlaw-13219	571	2	alessio m. pacces	PERSON
taxlaw-13219	571	3	1-2	CARDINAL
taxlaw-13219	571	4	2012	DATE
taxlaw-13219	571	5	panayotis kapopoulos & sophia	ORG
taxlaw-13219	572	1	30	CARDINAL
taxlaw-13219	572	2	managerial &	ORG
taxlaw-13219	572	3	155	CARDINAL
taxlaw-13219	572	4	155	CARDINAL
taxlaw-13219	572	5	2009	DATE
taxlaw-13219	573	1	101	CARDINAL
taxlaw-13219	573	2	100	CARDINAL
taxlaw-13219	573	3	2	CARDINAL
taxlaw-13219	574	1	oecd	ORG
taxlaw-13219	574	2	the world bank	ORG
taxlaw-13219	574	3	100	CARDINAL
taxlaw-13219	574	4	155	CARDINAL
taxlaw-13219	575	1	80	CARDINAL
taxlaw-13219	575	2	columbia	ORG
taxlaw-13219	575	3	16:1	CARDINAL
taxlaw-13219	582	1	firstly	ORDINAL
taxlaw-13219	582	2	secondly	ORDINAL
taxlaw-13219	583	1	thirdly	ORDINAL
taxlaw-13219	584	1	102	CARDINAL
taxlaw-13219	584	2	ross levine	PERSON
taxlaw-13219	584	3	865	CARDINAL
taxlaw-13219	584	4	865	CARDINAL
taxlaw-13219	584	5	steven durlauf eds	PERSON
taxlaw-13219	584	6	2005	DATE
taxlaw-13219	585	1	ross	PERSON
taxlaw-13219	585	2	robert lucas	PERSON
taxlaw-13219	585	3	nobel	WORK_OF_ART
taxlaw-13219	585	4	robert e. lucas jr.	PERSON
taxlaw-13219	585	5	22	CARDINAL
taxlaw-13219	585	6	j. monetary econ	ORG
taxlaw-13219	586	1	3 (1988	CARDINAL
taxlaw-13219	586	2	robinson	PERSON
taxlaw-13219	586	3	joan robinson	PERSON
taxlaw-13219	586	4	1952	DATE
taxlaw-13219	586	5	ross	PERSON
taxlaw-13219	586	6	nobel	WORK_OF_ART
taxlaw-13219	586	7	merton miller	PERSON
taxlaw-13219	586	8	merton h. miller	PERSON
taxlaw-13219	586	9	11	CARDINAL
taxlaw-13219	586	10	j. applied corp.	ORG
taxlaw-13219	587	1	8, 11 (	PERCENT
taxlaw-13219	588	1	103	CARDINAL
taxlaw-13219	588	2	desai et al	PERSON
taxlaw-13219	589	1	2024	CARDINAL
taxlaw-13219	589	2	81	CARDINAL
taxlaw-13219	593	1	$50 billion	MONEY
taxlaw-13219	593	2	$300 billion	MONEY
taxlaw-13219	594	1	$250 billion	MONEY
taxlaw-13219	597	1	less than $50 billion	MONEY
taxlaw-13219	601	1	congress	ORG
taxlaw-13219	602	1	two	CARDINAL
taxlaw-13219	603	1	first	ORDINAL
taxlaw-13219	604	1	second	ORDINAL
taxlaw-13219	607	1	two	CARDINAL
taxlaw-13219	608	1	82	CARDINAL
taxlaw-13219	609	1	16:1	CARDINAL
taxlaw-13219	609	2	democratic	NORP
taxlaw-13219	610	1	two	CARDINAL
taxlaw-13219	610	2	democratic	NORP
taxlaw-13219	612	1	the beginning of the twentieth century	DATE
taxlaw-13219	612	2	berle	PERSON
taxlaw-13219	613	1	one	CARDINAL
taxlaw-13219	614	1	berle	PERSON
taxlaw-13219	614	2	sec	ORG
taxlaw-13219	614	3	democratic	NORP
taxlaw-13219	615	1	five	CARDINAL
taxlaw-13219	616	1	three	CARDINAL
taxlaw-13219	617	1	irs	ORG
taxlaw-13219	621	1	104	ORG
taxlaw-13219	622	1	berle & gardiner c. means	ORG
taxlaw-13219	622	2	5-6	CARDINAL
taxlaw-13219	622	3	1933	DATE
taxlaw-13219	623	1	berle	PERSON
taxlaw-13219	626	1	105	CARDINAL
taxlaw-13219	626	2	46	DATE
taxlaw-13219	626	3	106	CARDINAL
taxlaw-13219	627	1	6	CARDINAL
taxlaw-13219	627	2	2024	CARDINAL
taxlaw-13219	627	3	83	DATE
taxlaw-13219	630	1	sec	ORG
taxlaw-13219	634	1	$50 billion	MONEY
taxlaw-13219	634	2	$300 billion	MONEY
taxlaw-13219	634	3	$51 billion	MONEY
taxlaw-13219	640	1	d.	NORP
taxlaw-13219	640	2	three	CARDINAL
taxlaw-13219	641	1	three	CARDINAL
taxlaw-13219	642	1	three	CARDINAL
taxlaw-13219	643	1	1	CARDINAL
taxlaw-13219	643	2	three	CARDINAL
taxlaw-13219	644	1	84	CARDINAL
taxlaw-13219	644	2	columbia	ORG
taxlaw-13219	644	3	16:1	CARDINAL
taxlaw-13219	644	4	1	CARDINAL
taxlaw-13219	644	5	three	CARDINAL
taxlaw-13219	651	1	one	CARDINAL
taxlaw-13219	652	1	one	CARDINAL
taxlaw-13219	653	1	2024	CARDINAL
taxlaw-13219	653	2	85	CARDINAL
taxlaw-13219	656	1	three	CARDINAL
taxlaw-13219	658	1	three	CARDINAL
taxlaw-13219	660	1	desai et al.	PERSON
taxlaw-13219	662	1	two	CARDINAL
taxlaw-13219	665	1	vi	PERSON
taxlaw-13219	668	1	107	CARDINAL
taxlaw-13219	668	2	86	CARDINAL
taxlaw-13219	668	3	3	CARDINAL
taxlaw-13219	668	4	first	ORDINAL