id	sid	eid	entity	type
taxlaw-2796	1	1	microsoft	ORG
taxlaw-2796	1	2	5	CARDINAL
taxlaw-2796	1	3	174	CARDINAL
taxlaw-2796	1	4	richard m. bird &	PERSON
taxlaw-2796	1	5	eric m. zolt	PERSON
taxlaw-2796	2	1	denmark	GPE
taxlaw-2796	2	2	finland	GPE
taxlaw-2796	2	3	sweden	GPE
taxlaw-2796	2	4	the late 1980s	DATE
taxlaw-2796	2	5	early 1990s	DATE
taxlaw-2796	7	1	russia	GPE
taxlaw-2796	7	2	ukraine	GPE
taxlaw-2796	7	3	eastern europe	LOC
taxlaw-2796	7	4	some zero	CARDINAL
taxlaw-2796	9	1	university of toronto	ORG
taxlaw-2796	10	1	michael h.	PERSON
taxlaw-2796	11	1	2010	DATE
taxlaw-2796	11	2	175	CARDINAL
taxlaw-2796	11	3	i.	PERSON
taxlaw-2796	11	4	175 ii	CARDINAL
taxlaw-2796	13	1	180	CARDINAL
taxlaw-2796	13	2	nordic	NORP
taxlaw-2796	13	3	180	CARDINAL
taxlaw-2796	13	4	185	CARDINAL
taxlaw-2796	13	5	187	CARDINAL
taxlaw-2796	13	6	nordic	NORP
taxlaw-2796	13	7	189 iii	QUANTITY
taxlaw-2796	14	1	191	CARDINAL
taxlaw-2796	14	2	191	CARDINAL
taxlaw-2796	14	3	197 1	CARDINAL
taxlaw-2796	16	1	197 2	CARDINAL
taxlaw-2796	18	1	202	CARDINAL
taxlaw-2796	18	2	3	CARDINAL
taxlaw-2796	20	1	204	CARDINAL
taxlaw-2796	21	1	206	CARDINAL
taxlaw-2796	22	1	210	CARDINAL
taxlaw-2796	23	1	211	CARDINAL
taxlaw-2796	23	2	213	CARDINAL
taxlaw-2796	23	3	216	CARDINAL
taxlaw-2796	23	4	i. introduction	PERSON
taxlaw-2796	24	1	tnt	ORG
taxlaw-2796	26	1	nordic	NORP
taxlaw-2796	26	2	the late 1980s	DATE
taxlaw-2796	27	1	nordic	NORP
taxlaw-2796	31	1	176	CARDINAL
taxlaw-2796	31	2	columbia	ORG
taxlaw-2796	32	1	1:174	CARDINAL
taxlaw-2796	39	1	decades	DATE
taxlaw-2796	39	2	keystone	GPE
taxlaw-2796	40	1	1	CARDINAL
taxlaw-2796	42	1	pierre legrand	PERSON
taxlaw-2796	42	2	55	DATE
taxlaw-2796	42	3	david nelken & johannes feest eds.	ORG
taxlaw-2796	42	4	2001	DATE
taxlaw-2796	43	1	2	CARDINAL
taxlaw-2796	45	1	recent decades	DATE
taxlaw-2796	46	1	richard m. bird	PERSON
taxlaw-2796	46	2	m. govinda rao & mihir rakshit eds.	ORG
taxlaw-2796	46	3	2010	DATE
taxlaw-2796	47	1	3	CARDINAL
taxlaw-2796	47	2	stanley	ORG
taxlaw-2796	47	3	richard musgrave	PERSON
taxlaw-2796	48	1	stanley s. surrey	PERSON
taxlaw-2796	48	2	oliver oldman	PERSON
taxlaw-2796	48	3	argentina	GPE
taxlaw-2796	48	4	16	CARDINAL
taxlaw-2796	48	5	155	CARDINAL
taxlaw-2796	48	6	1961	DATE
taxlaw-2796	48	7	richard a. musgrave &	PERSON
taxlaw-2796	48	8	malcolm gillis	PERSON
taxlaw-2796	48	9	the colombian commission	ORG
taxlaw-2796	48	10	1971	DATE
taxlaw-2796	48	11	richard a. musgrave	PERSON
taxlaw-2796	48	12	bolivia	GPE
taxlaw-2796	48	13	bolivian	NORP
taxlaw-2796	48	14	1981	DATE
taxlaw-2796	49	1	2010	DATE
taxlaw-2796	49	2	177	CARDINAL
taxlaw-2796	55	1	one	CARDINAL
taxlaw-2796	55	2	4	CARDINAL
taxlaw-2796	58	1	edward j. mccaffery	PERSON
taxlaw-2796	58	2	70 tex	QUANTITY
taxlaw-2796	58	3	l. rev	PERSON
taxlaw-2796	58	4	1145	CARDINAL
taxlaw-2796	58	5	1992	DATE
taxlaw-2796	60	1	richard m. bird &	PERSON
taxlaw-2796	60	2	eric m. zolt	PERSON
taxlaw-2796	60	3	26	CARDINAL
taxlaw-2796	60	4	gov’t &	ORG
taxlaw-2796	60	5	73	CARDINAL
taxlaw-2796	60	6	2008	DATE
taxlaw-2796	61	1	5	CARDINAL
taxlaw-2796	61	2	vito tanzi & howell h. zee	ORG
taxlaw-2796	61	3	int’l monetary fund	ORG
taxlaw-2796	62	1	2000	DATE
taxlaw-2796	63	1	6	CARDINAL
taxlaw-2796	63	2	richard m. bird &	PERSON
taxlaw-2796	63	3	eric m. zolt	PERSON
taxlaw-2796	63	4	52	CARDINAL
taxlaw-2796	63	5	ucla l. rev	PERSON
taxlaw-2796	63	6	1627 (2005	DATE
taxlaw-2796	64	1	7	CARDINAL
taxlaw-2796	64	2	michael	PERSON
taxlaw-2796	64	3	alejandro simone	PERSON
taxlaw-2796	64	4	the 1990s	DATE
taxlaw-2796	64	5	302	CARDINAL
taxlaw-2796	64	6	327–32	DATE
taxlaw-2796	64	7	sanjeev gupta	PERSON
taxlaw-2796	64	8	ben clements & gabriela	PERSON
taxlaw-2796	64	9	int’l monetary fund	ORG
taxlaw-2796	64	10	2004	DATE
taxlaw-2796	65	1	8	CARDINAL
taxlaw-2796	65	2	friedrich schneider & dominik h. enste	ORG
taxlaw-2796	65	3	int’l	NORP
taxlaw-2796	65	4	00/26	CARDINAL
taxlaw-2796	65	5	2000	DATE
taxlaw-2796	66	1	178	CARDINAL
taxlaw-2796	66	2	columbia	ORG
taxlaw-2796	67	1	1:174	CARDINAL
taxlaw-2796	68	1	the united states	GPE
taxlaw-2796	69	1	u.s.	GPE
taxlaw-2796	69	2	u.s.	GPE
taxlaw-2796	69	3	the u.s. department of treasury	ORG
taxlaw-2796	69	4	9	CARDINAL
taxlaw-2796	70	1	u.s.	GPE
taxlaw-2796	70	2	charles mclure & george zodrow	ORG
taxlaw-2796	70	3	63	CARDINAL
taxlaw-2796	72	1	285	CARDINAL
taxlaw-2796	72	2	2007	DATE
taxlaw-2796	73	1	10	CARDINAL
taxlaw-2796	73	2	carolyn webber & aaron wildavsky	ORG
taxlaw-2796	73	3	526	CARDINAL
taxlaw-2796	73	4	1986	DATE
taxlaw-2796	75	1	deborah brautigam	PERSON
taxlaw-2796	75	2	mick moore eds.	PERSON
taxlaw-2796	75	3	2008	DATE
taxlaw-2796	76	1	11	CARDINAL
taxlaw-2796	77	1	hamid reza davoodi &	PERSON
taxlaw-2796	77	2	sanjeev gupta	PERSON
taxlaw-2796	77	3	35	CARDINAL
taxlaw-2796	77	4	unu	ORG
taxlaw-2796	78	1	214	CARDINAL
taxlaw-2796	78	2	2000	DATE
taxlaw-2796	79	1	12	CARDINAL
taxlaw-2796	80	1	peter birch sørensen	PERSON
taxlaw-2796	82	1	53	CARDINAL
taxlaw-2796	83	1	172	CARDINAL
taxlaw-2796	83	2	181	CARDINAL
taxlaw-2796	83	3	2007	DATE
taxlaw-2796	84	1	13	CARDINAL
taxlaw-2796	84	2	eric m. zolt	PERSON
taxlaw-2796	84	3	16	CARDINAL
taxlaw-2796	85	1	39 (1996	DATE
taxlaw-2796	86	1	14	CARDINAL
taxlaw-2796	90	1	2010	DATE
taxlaw-2796	91	1	15	CARDINAL
taxlaw-2796	91	2	ron wyden	PERSON
taxlaw-2796	91	3	judd gregg	PERSON
taxlaw-2796	91	4	35% to 24%	PERCENT
taxlaw-2796	92	1	2010	DATE
taxlaw-2796	92	2	taxatio$ 179	DATE
taxlaw-2796	93	1	1992	DATE
taxlaw-2796	93	2	the united states	GPE
taxlaw-2796	96	1	eastern european	NORP
taxlaw-2796	96	2	soviet	NORP
taxlaw-2796	97	1	2010	DATE
taxlaw-2796	97	2	s.	PERSON
taxlaw-2796	99	1	111th cong	ORG
taxlaw-2796	100	1	2	CARDINAL
taxlaw-2796	100	2	2010	DATE
taxlaw-2796	101	1	16	CARDINAL
taxlaw-2796	103	1	106	CARDINAL
taxlaw-2796	103	2	1992	DATE
taxlaw-2796	104	1	hereinafter united states treasury	ORG
taxlaw-2796	105	1	one	CARDINAL
taxlaw-2796	105	2	eric zolt	PERSON
taxlaw-2796	105	3	treasury	ORG
taxlaw-2796	106	1	17	CARDINAL
taxlaw-2796	107	1	edward d. kleinbard	PERSON
taxlaw-2796	107	2	american	NORP
taxlaw-2796	107	3	ordic	NORP
taxlaw-2796	107	4	5 nw	QUANTITY
taxlaw-2796	107	5	j. l. & soc	ORG
taxlaw-2796	108	1	41	CARDINAL
taxlaw-2796	108	2	2010	DATE
taxlaw-2796	109	1	18	CARDINAL
taxlaw-2796	110	1	the european union	ORG
taxlaw-2796	110	2	the european union	ORG
taxlaw-2796	110	3	180	CARDINAL
taxlaw-2796	110	4	211	CARDINAL
taxlaw-2796	110	5	2000	DATE
taxlaw-2796	110	6	bernd genser & andreas reutter	ORG
taxlaw-2796	110	7	europe	LOC
taxlaw-2796	110	8	63	CARDINAL
taxlaw-2796	112	1	436	CARDINAL
taxlaw-2796	112	2	2007	DATE
taxlaw-2796	112	3	17	CARDINAL
taxlaw-2796	112	4	peter birch sørensen	PERSON
taxlaw-2796	112	5	61	CARDINAL
taxlaw-2796	112	6	559	CARDINAL
taxlaw-2796	112	7	2005	DATE
taxlaw-2796	113	1	2005	DATE
taxlaw-2796	113	2	peter birch sørensen	PERSON
taxlaw-2796	113	3	ordic	NORP
taxlaw-2796	113	4	1	CARDINAL
taxlaw-2796	113	5	int’l tax & pub	PRODUCT
taxlaw-2796	115	1	57	CARDINAL
taxlaw-2796	115	2	1994	DATE
taxlaw-2796	117	1	robin w. boadway	PERSON
taxlaw-2796	117	2	16	CARDINAL
taxlaw-2796	117	3	j. asian	NORP
taxlaw-2796	118	1	910	CARDINAL
taxlaw-2796	118	2	2005	DATE
taxlaw-2796	118	3	alberto barreix & jerónimo roca	ORG
taxlaw-2796	118	4	92	CARDINAL
taxlaw-2796	118	5	121	CARDINAL
taxlaw-2796	118	6	2007	DATE
taxlaw-2796	119	1	180	CARDINAL
taxlaw-2796	119	2	columbia	ORG
taxlaw-2796	120	1	1:174	CARDINAL
taxlaw-2796	125	1	ordic	NORP
taxlaw-2796	125	2	denmark	GPE
taxlaw-2796	125	3	finland	GPE
taxlaw-2796	125	4	norway	GPE
taxlaw-2796	125	5	sweden	GPE
taxlaw-2796	125	6	first	ORDINAL
taxlaw-2796	126	1	denmark	GPE
taxlaw-2796	126	2	first	ORDINAL
taxlaw-2796	126	3	1	CARDINAL
taxlaw-2796	126	4	2008	DATE
taxlaw-2796	127	1	19	DATE
taxlaw-2796	127	2	sørensen	PERSON
taxlaw-2796	127	3	18	CARDINAL
taxlaw-2796	127	4	60–61	CARDINAL
taxlaw-2796	128	1	2010	DATE
taxlaw-2796	128	2	181	CARDINAL
taxlaw-2796	128	3	1	CARDINAL
taxlaw-2796	129	1	2008	DATE
taxlaw-2796	129	2	20	CARDINAL
taxlaw-2796	129	3	finland	GPE
taxlaw-2796	129	4	sweden denmark	EVENT
taxlaw-2796	129	5	1992	DATE
taxlaw-2796	129	6	1987	DATE
taxlaw-2796	129	7	28 25 30	DATE
taxlaw-2796	129	8	28–41.7	CARDINAL
taxlaw-2796	129	9	31–51 50–68 2008	DATE
taxlaw-2796	130	1	28 28 30	DATE
taxlaw-2796	130	2	59	CARDINAL
taxlaw-2796	130	3	38–59	CARDINAL
taxlaw-2796	130	4	28	CARDINAL
taxlaw-2796	130	5	26	CARDINAL
taxlaw-2796	130	6	26.3 25	TIME
taxlaw-2796	130	7	the 1980s	DATE
taxlaw-2796	131	1	the mid-1980s	DATE
taxlaw-2796	131	2	66%	PERCENT
taxlaw-2796	131	3	norway	GPE
taxlaw-2796	131	4	87%	PERCENT
taxlaw-2796	131	5	sweden.22	LANGUAGE
taxlaw-2796	131	6	20	CARDINAL
taxlaw-2796	132	1	18	CARDINAL
taxlaw-2796	132	2	59	DATE
taxlaw-2796	132	3	2008	DATE
taxlaw-2796	132	4	2008	DATE
taxlaw-2796	133	1	21	CARDINAL
taxlaw-2796	134	1	steffen ganghof	PERSON
taxlaw-2796	134	2	denmark	GPE
taxlaw-2796	134	3	finland	GPE
taxlaw-2796	134	4	norway	GPE
taxlaw-2796	134	5	sweden	GPE
taxlaw-2796	135	1	steffen ganghof	PERSON
taxlaw-2796	135	2	77–111	ORG
taxlaw-2796	135	3	2006	DATE
taxlaw-2796	136	1	22	CARDINAL
taxlaw-2796	137	1	sweden	GPE
taxlaw-2796	137	2	87%	PERCENT
taxlaw-2796	137	3	1979	DATE
taxlaw-2796	137	4	65%	PERCENT
taxlaw-2796	137	5	1990	DATE
taxlaw-2796	137	6	51%	PERCENT
taxlaw-2796	137	7	1991	DATE
taxlaw-2796	138	1	sven larson	PERSON
taxlaw-2796	138	2	swedish	NORP
taxlaw-2796	138	3	43	CARDINAL
taxlaw-2796	138	4	int’l 395	PERSON
taxlaw-2796	138	5	396	CARDINAL
taxlaw-2796	138	6	2006	DATE
taxlaw-2796	139	1	sweden	GPE
taxlaw-2796	140	1	peter	PERSON
taxlaw-2796	140	2	buttrick	PERSON
taxlaw-2796	140	3	duncan	PERSON
taxlaw-2796	140	4	108	CARDINAL
taxlaw-2796	140	5	62%	PERCENT
taxlaw-2796	140	6	1981	DATE
taxlaw-2796	140	7	43%	PERCENT
taxlaw-2796	140	8	1991	DATE
taxlaw-2796	140	9	only 36%	PERCENT
taxlaw-2796	140	10	2005	DATE
taxlaw-2796	141	1	klara sabirianova peter	PERSON
taxlaw-2796	141	2	steve buttrick & denvil duncan	ORG
taxlaw-2796	141	3	1981–2005	CARDINAL
taxlaw-2796	141	4	189	CARDINAL
taxlaw-2796	141	5	42228	DATE
taxlaw-2796	141	6	2009	DATE
taxlaw-2796	142	1	182	CARDINAL
taxlaw-2796	142	2	columbia	ORG
taxlaw-2796	143	1	1:174	CARDINAL
taxlaw-2796	143	2	nordic	NORP
taxlaw-2796	143	3	over 50%	PERCENT
taxlaw-2796	144	1	nordic	NORP
taxlaw-2796	144	2	capital investments.29	ORG
taxlaw-2796	145	1	income.30	NORP
taxlaw-2796	145	2	23	CARDINAL
taxlaw-2796	146	1	sørensen	PERSON
taxlaw-2796	146	2	18	CARDINAL
taxlaw-2796	146	3	peter birch sørensen	PERSON
taxlaw-2796	146	4	canada	GPE
taxlaw-2796	146	5	55	DATE
taxlaw-2796	147	1	j. 557	PERSON
taxlaw-2796	147	2	565–66	DATE
taxlaw-2796	147	3	2007	DATE
taxlaw-2796	149	1	24	CARDINAL
taxlaw-2796	149	2	sørensen	ORG
taxlaw-2796	149	3	18	CARDINAL
taxlaw-2796	149	4	23	CARDINAL
taxlaw-2796	150	1	sørensen	PERSON
taxlaw-2796	150	2	18	CARDINAL
taxlaw-2796	150	3	62–64	CARDINAL
taxlaw-2796	150	4	23	CARDINAL
taxlaw-2796	150	5	11	CARDINAL
taxlaw-2796	150	6	26	CARDINAL
taxlaw-2796	150	7	victor thuronyi	PERSON
taxlaw-2796	150	8	434	CARDINAL
taxlaw-2796	150	9	victor thuronyi ed.	PERSON
taxlaw-2796	150	10	1998	DATE
taxlaw-2796	151	1	27	CARDINAL
taxlaw-2796	151	2	sørensen	PERSON
taxlaw-2796	151	3	18	CARDINAL
taxlaw-2796	151	4	23	CARDINAL
taxlaw-2796	152	1	28	CARDINAL
taxlaw-2796	153	1	sørensen	PERSON
taxlaw-2796	153	2	18	CARDINAL
taxlaw-2796	153	3	23	CARDINAL
taxlaw-2796	154	1	sørensen	ORG
taxlaw-2796	154	2	23	CARDINAL
taxlaw-2796	154	3	10	CARDINAL
taxlaw-2796	155	1	sørensen	PERSON
taxlaw-2796	155	2	norway	GPE
taxlaw-2796	155	3	sweden	GPE
taxlaw-2796	157	1	the united states	GPE
taxlaw-2796	157	2	roger gordon & joel slemrod	PERSON
taxlaw-2796	157	3	2	CARDINAL
taxlaw-2796	158	1	89	CARDINAL
taxlaw-2796	159	1	1988	DATE
taxlaw-2796	159	2	roger gordon	PERSON
taxlaw-2796	159	3	laura kalambodidis	PERSON
taxlaw-2796	159	4	joel slemrod	PERSON
taxlaw-2796	159	5	88	CARDINAL
taxlaw-2796	159	6	j. pub.	ORG
taxlaw-2796	161	1	981	CARDINAL
taxlaw-2796	161	2	2004	DATE
taxlaw-2796	161	3	germany	GPE
taxlaw-2796	161	4	johannes becker & clemens	ORG
taxlaw-2796	161	5	germany	GPE
taxlaw-2796	162	1	1489	CARDINAL
taxlaw-2796	162	2	2003	DATE
taxlaw-2796	163	1	2010	DATE
taxlaw-2796	163	2	183	CARDINAL
taxlaw-2796	163	3	nordic	NORP
taxlaw-2796	164	1	nordic	NORP
taxlaw-2796	164	2	nordic	NORP
taxlaw-2796	166	1	the late 1980s	DATE
taxlaw-2796	166	2	early 1990s	DATE
taxlaw-2796	166	3	nordic	NORP
taxlaw-2796	166	4	nordic	NORP
taxlaw-2796	166	5	two	CARDINAL
taxlaw-2796	166	6	all 31	DATE
taxlaw-2796	167	1	cnossen	ORG
taxlaw-2796	167	2	supra	PERSON
taxlaw-2796	167	3	18	CARDINAL
taxlaw-2796	167	4	191	CARDINAL
taxlaw-2796	167	5	32	CARDINAL
taxlaw-2796	168	1	u.s.	GPE
taxlaw-2796	168	2	1986	DATE
taxlaw-2796	169	1	2010	DATE
taxlaw-2796	170	1	33	CARDINAL
taxlaw-2796	170	2	sørensen	ORG
taxlaw-2796	170	3	23	CARDINAL
taxlaw-2796	170	4	10	CARDINAL
taxlaw-2796	172	1	a decade	DATE
taxlaw-2796	172	2	only 2.5%	PERCENT
taxlaw-2796	172	3	norway	GPE
taxlaw-2796	172	4	1989	DATE
taxlaw-2796	172	5	6.0%	PERCENT
taxlaw-2796	172	6	1993	DATE
taxlaw-2796	172	7	3.2%	PERCENT
taxlaw-2796	172	8	the end of the 1990s	DATE
taxlaw-2796	173	1	sweden	GPE
taxlaw-2796	173	2	the 1980s	DATE
taxlaw-2796	173	3	1991	DATE
taxlaw-2796	173	4	10.0%	PERCENT
taxlaw-2796	173	5	1997	DATE
taxlaw-2796	174	1	oecd	ORG
taxlaw-2796	174	2	lfs	PERSON
taxlaw-2796	174	3	1979 to 1999	DATE
taxlaw-2796	175	1	14, 2010	DATE
taxlaw-2796	176	1	35	CARDINAL
taxlaw-2796	177	1	sweden	GPE
taxlaw-2796	177	2	sven steinmo	GPE
taxlaw-2796	177	3	swedish	NORP
taxlaw-2796	177	4	3	CARDINAL
taxlaw-2796	180	1	839	CARDINAL
taxlaw-2796	180	2	2002	DATE
taxlaw-2796	181	1	36	CARDINAL
taxlaw-2796	182	1	peter, buttrick & duncan	ORG
taxlaw-2796	182	2	supra	PERSON
taxlaw-2796	182	3	22	CARDINAL
taxlaw-2796	182	4	48	DATE
taxlaw-2796	182	5	michael devereux	PERSON
taxlaw-2796	182	6	ben lockwood & michela redoano	PERSON
taxlaw-2796	182	7	92	CARDINAL
taxlaw-2796	184	1	1210	DATE
taxlaw-2796	184	2	1222	DATE
taxlaw-2796	185	1	37	CARDINAL
taxlaw-2796	186	1	nordic	NORP
taxlaw-2796	186	2	oecd	ORG
taxlaw-2796	186	3	2008	DATE
taxlaw-2796	186	4	3.1	CARDINAL
taxlaw-2796	186	5	3.2	DATE
taxlaw-2796	186	6	41–42	CARDINAL
taxlaw-2796	186	7	2009	DATE
taxlaw-2796	187	1	peter lindert	PERSON
taxlaw-2796	187	2	the eighteenth century	DATE
taxlaw-2796	187	3	235–45	DATE
taxlaw-2796	187	4	267–95	DATE
taxlaw-2796	187	5	2003	DATE
taxlaw-2796	188	1	184	CARDINAL
taxlaw-2796	188	2	columbia	ORG
taxlaw-2796	188	3	1:174	CARDINAL
taxlaw-2796	189	1	nordic	NORP
taxlaw-2796	190	1	steffen	PERSON
taxlaw-2796	190	2	three	CARDINAL
taxlaw-2796	191	1	first	ORDINAL
taxlaw-2796	191	2	second	ORDINAL
taxlaw-2796	191	3	first	ORDINAL
taxlaw-2796	191	4	third	ORDINAL
taxlaw-2796	191	5	decisions.44	ORG
taxlaw-2796	191	6	three	CARDINAL
taxlaw-2796	192	1	three	CARDINAL
taxlaw-2796	192	2	three	CARDINAL
taxlaw-2796	193	1	three	CARDINAL
taxlaw-2796	193	2	38	CARDINAL
taxlaw-2796	194	1	steffen ganghof	PERSON
taxlaw-2796	194	2	max planck institute	ORG
taxlaw-2796	194	3	2001	DATE
taxlaw-2796	195	1	2001	DATE
taxlaw-2796	195	2	steffen ganghof	PERSON
taxlaw-2796	195	3	2005	DATE
taxlaw-2796	196	1	39	CARDINAL
taxlaw-2796	197	1	2001	DATE
taxlaw-2796	197	2	38	CARDINAL
taxlaw-2796	197	3	8. 40	DATE
taxlaw-2796	199	1	8–9	CARDINAL
taxlaw-2796	199	2	42	CARDINAL
taxlaw-2796	201	1	9. 44	DATE
taxlaw-2796	203	1	9–11	CARDINAL
taxlaw-2796	204	1	46	DATE
taxlaw-2796	204	2	sørensen	ORG
taxlaw-2796	204	3	supra	PERSON
taxlaw-2796	204	4	12	CARDINAL
taxlaw-2796	204	5	181–84	DATE
taxlaw-2796	205	1	2010	DATE
taxlaw-2796	205	2	185	CARDINAL
taxlaw-2796	206	1	nordic	NORP
taxlaw-2796	206	2	income.48	PERSON
taxlaw-2796	206	3	competitiveness.49	LOC
taxlaw-2796	206	4	nordic	NORP
taxlaw-2796	206	5	nordic	NORP
taxlaw-2796	208	1	1	CARDINAL
taxlaw-2796	208	2	finland	GPE
taxlaw-2796	208	3	norway	GPE
taxlaw-2796	208	4	sweden	GPE
taxlaw-2796	208	5	income.50	ORG
taxlaw-2796	208	6	about 15–25%	PERCENT
taxlaw-2796	209	1	47	CARDINAL
taxlaw-2796	210	1	2001	DATE
taxlaw-2796	210	2	38	CARDINAL
taxlaw-2796	210	3	14–25	CARDINAL
taxlaw-2796	211	1	48	DATE
taxlaw-2796	212	1	19–23	CARDINAL
taxlaw-2796	213	1	49	CARDINAL
taxlaw-2796	214	1	denmark	GPE
taxlaw-2796	215	1	australia	GPE
taxlaw-2796	216	1	new zealand	GPE
taxlaw-2796	217	1	2001	DATE
taxlaw-2796	217	2	38	CARDINAL
taxlaw-2796	217	3	14–25	CARDINAL
taxlaw-2796	218	1	steffen ganghof	PERSON
taxlaw-2796	218	2	richard eccleston	PERSON
taxlaw-2796	218	3	australia	GPE
taxlaw-2796	218	4	39	CARDINAL
taxlaw-2796	218	5	aust	GPE
taxlaw-2796	219	1	j. pol	PERSON
taxlaw-2796	220	1	sci	ORG
taxlaw-2796	221	1	519	CARDINAL
taxlaw-2796	221	2	530	CARDINAL
taxlaw-2796	221	3	2006	DATE
taxlaw-2796	222	1	germany	GPE
taxlaw-2796	222	2	three	CARDINAL
taxlaw-2796	223	1	50	CARDINAL
taxlaw-2796	224	1	supra	PERSON
taxlaw-2796	224	2	18	CARDINAL
taxlaw-2796	224	3	18	CARDINAL
taxlaw-2796	224	4	51	CARDINAL
taxlaw-2796	225	1	sørensen	PERSON
taxlaw-2796	225	2	18	CARDINAL
taxlaw-2796	225	3	61	CARDINAL
taxlaw-2796	225	4	52	CARDINAL
taxlaw-2796	226	1	only norway	GPE
taxlaw-2796	227	1	finland	GPE
taxlaw-2796	227	2	sweden	GPE
taxlaw-2796	228	1	denmark	GPE
taxlaw-2796	229	1	186	CARDINAL
taxlaw-2796	229	2	columbia	ORG
taxlaw-2796	230	1	1:174	CARDINAL
taxlaw-2796	232	1	finland	GPE
taxlaw-2796	232	2	sweden	GPE
taxlaw-2796	233	1	finland	GPE
taxlaw-2796	233	2	sweden	GPE
taxlaw-2796	233	3	2004	DATE
taxlaw-2796	233	4	norway	GPE
taxlaw-2796	233	5	zero	CARDINAL
taxlaw-2796	235	1	53	CARDINAL
taxlaw-2796	237	1	johnson	PERSON
taxlaw-2796	238	1	peter birch sørensen	PERSON
taxlaw-2796	238	2	matthew johnson	PERSON
taxlaw-2796	238	3	australia	GPE
taxlaw-2796	238	4	100	CARDINAL
taxlaw-2796	238	5	australia	GPE
taxlaw-2796	238	6	june 2009	DATE
taxlaw-2796	238	7	may 14, 2010	DATE
taxlaw-2796	240	1	norway	GPE
taxlaw-2796	241	1	2005	DATE
taxlaw-2796	241	2	norway	GPE
taxlaw-2796	242	1	norwegian	NORP
taxlaw-2796	242	2	norwegian	NORP
taxlaw-2796	243	1	vidar christiansen	PERSON
taxlaw-2796	243	2	2	CARDINAL
taxlaw-2796	243	3	autumn 2004	DATE
taxlaw-2796	243	4	9	CARDINAL
taxlaw-2796	243	5	10	DATE
taxlaw-2796	244	1	the u.s. treasury department	ORG
taxlaw-2796	245	1	united states treasury	ORG
taxlaw-2796	245	2	supra	PERSON
taxlaw-2796	245	3	16	CARDINAL
taxlaw-2796	245	4	106	CARDINAL
taxlaw-2796	245	5	54	CARDINAL
taxlaw-2796	246	1	robin w. boadway	PERSON
taxlaw-2796	246	2	2	CARDINAL
taxlaw-2796	246	3	autumn 2004	DATE
taxlaw-2796	246	4	3	CARDINAL
taxlaw-2796	246	5	7	DATE
taxlaw-2796	246	6	australia	GPE
taxlaw-2796	246	7	johnson	PERSON
taxlaw-2796	246	8	53	CARDINAL
taxlaw-2796	248	1	55	CARDINAL
taxlaw-2796	249	1	cnossen	ORG
taxlaw-2796	249	2	supra	PERSON
taxlaw-2796	249	3	18	CARDINAL
taxlaw-2796	249	4	183–86	CARDINAL
taxlaw-2796	250	1	56	CARDINAL
taxlaw-2796	251	1	kleinbard	PERSON
taxlaw-2796	251	2	17	CARDINAL
taxlaw-2796	251	3	54–55	CARDINAL
taxlaw-2796	252	1	57	DATE
taxlaw-2796	253	1	2010	DATE
taxlaw-2796	253	2	187	CARDINAL
taxlaw-2796	256	1	four	CARDINAL
taxlaw-2796	257	1	one	CARDINAL
taxlaw-2796	257	2	owner.62	ORG
taxlaw-2796	257	3	58	CARDINAL
taxlaw-2796	258	1	sørensen	ORG
taxlaw-2796	258	2	supra	PERSON
taxlaw-2796	258	3	12	CARDINAL
taxlaw-2796	258	4	213	CARDINAL
taxlaw-2796	259	1	59	CARDINAL
taxlaw-2796	260	1	norwegian	NORP
taxlaw-2796	260	2	5-year	DATE
taxlaw-2796	260	3	4%	PERCENT
taxlaw-2796	263	1	60	CARDINAL
taxlaw-2796	263	2	sørensen	PERSON
taxlaw-2796	263	3	18	CARDINAL
taxlaw-2796	263	4	61	CARDINAL
taxlaw-2796	264	1	sørensen	ORG
taxlaw-2796	264	2	norway	GPE
taxlaw-2796	264	3	finland	GPE
taxlaw-2796	264	4	sweden	GPE
taxlaw-2796	264	5	denmark	GPE
taxlaw-2796	264	6	two	CARDINAL
taxlaw-2796	265	1	sørensen	PERSON
taxlaw-2796	265	2	2005	DATE
taxlaw-2796	265	3	18	CARDINAL
taxlaw-2796	265	4	573	CARDINAL
taxlaw-2796	265	5	62	CARDINAL
taxlaw-2796	267	1	188	CARDINAL
taxlaw-2796	267	2	columbia	ORG
taxlaw-2796	268	1	1:174	CARDINAL
taxlaw-2796	269	1	income.64	GPE
taxlaw-2796	273	1	63	DATE
taxlaw-2796	273	2	sørensen	PERSON
taxlaw-2796	273	3	18	CARDINAL
taxlaw-2796	273	4	17	CARDINAL
taxlaw-2796	273	5	64–67	CARDINAL
taxlaw-2796	274	1	64	CARDINAL
taxlaw-2796	275	1	norway	GPE
taxlaw-2796	276	1	sørensen	PERSON
taxlaw-2796	276	2	2005	DATE
taxlaw-2796	276	3	18	CARDINAL
taxlaw-2796	276	4	575–79	CARDINAL
taxlaw-2796	276	5	peter birch sørensen	PERSON
taxlaw-2796	276	6	12	CARDINAL
taxlaw-2796	276	7	int’l	PRODUCT
taxlaw-2796	277	1	tax & pub	ORG
taxlaw-2796	279	1	777	CARDINAL
taxlaw-2796	279	2	2005	DATE
taxlaw-2796	280	1	65	CARDINAL
taxlaw-2796	281	1	sørensen	ORG
taxlaw-2796	281	2	norwegian	NORP
taxlaw-2796	282	1	sørensen	ORG
taxlaw-2796	282	2	supra	PERSON
taxlaw-2796	282	3	12	CARDINAL
taxlaw-2796	282	4	214–17	CARDINAL
taxlaw-2796	284	1	2006	DATE
taxlaw-2796	284	2	norway	GPE
taxlaw-2796	287	1	66	CARDINAL
taxlaw-2796	287	2	sørensen	PERSON
taxlaw-2796	287	3	18	CARDINAL
taxlaw-2796	287	4	17	CARDINAL
taxlaw-2796	287	5	66–67	CARDINAL
taxlaw-2796	288	1	189	CARDINAL
taxlaw-2796	288	2	d.	NORP
taxlaw-2796	288	3	the years	DATE
taxlaw-2796	288	4	income.68	LOC
taxlaw-2796	289	1	system.69	NORP
taxlaw-2796	290	1	the united states	GPE
taxlaw-2796	291	1	u.s.	GPE
taxlaw-2796	291	2	the u.s. department of treasury	ORG
taxlaw-2796	291	3	1992	DATE
taxlaw-2796	291	4	profits.71	GPE
taxlaw-2796	291	5	the u.s. treasury	ORG
taxlaw-2796	291	6	zero	CARDINAL
taxlaw-2796	291	7	67	CARDINAL
taxlaw-2796	292	1	oecd	ORG
taxlaw-2796	292	2	oecd	ORG
taxlaw-2796	292	3	13	CARDINAL
taxlaw-2796	292	4	2006	DATE
taxlaw-2796	292	5	oecd	ORG
taxlaw-2796	292	6	roca	PERSON
taxlaw-2796	292	7	18	CARDINAL
taxlaw-2796	292	8	latin america	LOC
taxlaw-2796	292	9	spain	GPE
taxlaw-2796	293	1	68	CARDINAL
taxlaw-2796	294	1	zolt	PERSON
taxlaw-2796	294	2	supra	PERSON
taxlaw-2796	294	3	13	CARDINAL
taxlaw-2796	294	4	69	CARDINAL
taxlaw-2796	295	1	europe	LOC
taxlaw-2796	295	2	austria	GPE
taxlaw-2796	295	3	belgium	GPE
taxlaw-2796	295	4	italy	GPE
taxlaw-2796	295	5	portugal	GPE
taxlaw-2796	295	6	the czech republic	GPE
taxlaw-2796	295	7	lithuania	GPE
taxlaw-2796	295	8	poland	GPE
taxlaw-2796	296	1	genser & reutter	ORG
taxlaw-2796	296	2	supra	PERSON
taxlaw-2796	296	3	18	CARDINAL
taxlaw-2796	296	4	448	CARDINAL
taxlaw-2796	297	1	70	CARDINAL
taxlaw-2796	297	2	united states treasury	ORG
taxlaw-2796	297	3	supra	PERSON
taxlaw-2796	297	4	16	CARDINAL
taxlaw-2796	297	5	39–60	CARDINAL
taxlaw-2796	298	1	71	CARDINAL
taxlaw-2796	302	1	alan j. auerbach	PERSON
taxlaw-2796	302	2	michael p. devereux & helen simpson	PERSON
taxlaw-2796	302	3	march 2008	DATE
taxlaw-2796	303	1	72	DATE
taxlaw-2796	304	1	united states treasury	ORG
taxlaw-2796	304	2	supra	PERSON
taxlaw-2796	304	3	16	CARDINAL
taxlaw-2796	305	1	73	CARDINAL
taxlaw-2796	306	1	first	ORDINAL
taxlaw-2796	308	1	190	CARDINAL
taxlaw-2796	308	2	columbia	ORG
taxlaw-2796	309	1	1:174	CARDINAL
taxlaw-2796	309	2	three	CARDINAL
taxlaw-2796	309	3	1992	DATE
taxlaw-2796	309	4	treasury	ORG
taxlaw-2796	309	5	u.s.	GPE
taxlaw-2796	309	6	compelling.78	PERSON
taxlaw-2796	309	7	received.80	ORG
taxlaw-2796	309	8	control.81	PERSON
taxlaw-2796	311	1	74	CARDINAL
taxlaw-2796	312	1	united states treasury	ORG
taxlaw-2796	312	2	supra	PERSON
taxlaw-2796	312	3	16	CARDINAL
taxlaw-2796	312	4	12	CARDINAL
taxlaw-2796	312	5	75	CARDINAL
taxlaw-2796	313	1	15–60	CARDINAL
taxlaw-2796	314	1	76	CARDINAL
taxlaw-2796	315	1	12–14	CARDINAL
taxlaw-2796	317	1	ellen p. aprill & sanford holo	ORG
taxlaw-2796	317	2	61	CARDINAL
taxlaw-2796	317	3	5	CARDINAL
taxlaw-2796	319	1	2009	DATE
taxlaw-2796	321	1	william a. klein	PERSON
taxlaw-2796	321	2	eric m. zolt	PERSON
taxlaw-2796	321	3	66	CARDINAL
taxlaw-2796	322	1	l. rev	PERSON
taxlaw-2796	322	2	1001	DATE
taxlaw-2796	322	3	1010–17	CARDINAL
taxlaw-2796	322	4	1995	DATE
taxlaw-2796	323	1	79	CARDINAL
taxlaw-2796	325	1	world bank	ORG
taxlaw-2796	325	2	2007	DATE
taxlaw-2796	326	1	80	CARDINAL
taxlaw-2796	327	1	united states treasury	ORG
taxlaw-2796	327	2	supra	PERSON
taxlaw-2796	327	3	16	CARDINAL
taxlaw-2796	327	4	67–69	CARDINAL
taxlaw-2796	328	1	g. mitu gulati	PERSON
taxlaw-2796	328	2	william a. klein	PERSON
taxlaw-2796	328	3	eric m. zolt	PERSON
taxlaw-2796	328	4	47	CARDINAL
taxlaw-2796	328	5	ucla l. rev	PERSON
taxlaw-2796	328	6	887	CARDINAL
taxlaw-2796	328	7	941–43	DATE
taxlaw-2796	328	8	2000	DATE
taxlaw-2796	329	1	2010	DATE
taxlaw-2796	329	2	191	CARDINAL
taxlaw-2796	333	1	roughly 18%	PERCENT
taxlaw-2796	333	2	about half	CARDINAL
taxlaw-2796	333	3	82	CARDINAL
taxlaw-2796	334	1	the u.s. treasury department	ORG
taxlaw-2796	335	1	charles e. mclure	PERSON
taxlaw-2796	335	2	jr.	ORG
taxlaw-2796	335	3	george m. zodrow	PERSON
taxlaw-2796	335	4	51	CARDINAL
taxlaw-2796	335	5	nat’l	NORP
taxlaw-2796	335	6	1998	DATE
taxlaw-2796	336	1	83	CARDINAL
taxlaw-2796	338	1	84	CARDINAL
taxlaw-2796	339	1	the united states	GPE
taxlaw-2796	339	2	u.s.	GPE
taxlaw-2796	341	1	18	CARDINAL
taxlaw-2796	341	2	211	CARDINAL
taxlaw-2796	343	1	148–149	CARDINAL
taxlaw-2796	344	1	86	CARDINAL
taxlaw-2796	345	1	roy bahl & richard m. bird	ORG
taxlaw-2796	345	2	61	CARDINAL
taxlaw-2796	345	3	nat’l	NORP
taxlaw-2796	345	4	2008	DATE
taxlaw-2796	345	5	5	CARDINAL
taxlaw-2796	345	6	8	CARDINAL
taxlaw-2796	345	7	87	CARDINAL
taxlaw-2796	345	8	bird & zolt	ORG
taxlaw-2796	345	9	6	CARDINAL
taxlaw-2796	345	10	1630	CARDINAL
taxlaw-2796	345	11	5	CARDINAL
taxlaw-2796	345	12	9–15	CARDINAL
taxlaw-2796	345	13	192	CARDINAL
taxlaw-2796	345	14	columbia	ORG
taxlaw-2796	345	15	1:174	CARDINAL
taxlaw-2796	345	16	countries.88	ORG
taxlaw-2796	348	1	bird & zolt	ORG
taxlaw-2796	348	2	6	CARDINAL
taxlaw-2796	348	3	1653–60. 89	DATE
taxlaw-2796	349	1	roger gordon & wei li	PERSON
taxlaw-2796	349	2	4	CARDINAL
taxlaw-2796	350	1	11267	DATE
taxlaw-2796	350	2	2005	DATE
taxlaw-2796	351	1	90	CARDINAL
taxlaw-2796	352	1	schneider & enste	ORG
taxlaw-2796	352	2	supra	PERSON
taxlaw-2796	352	3	8	CARDINAL
taxlaw-2796	352	4	91	CARDINAL
taxlaw-2796	353	1	james alm	PERSON
taxlaw-2796	353	2	jorge martinez-vazquez &	PERSON
taxlaw-2796	353	3	sally wallace	PERSON
taxlaw-2796	353	4	2004	DATE
taxlaw-2796	354	1	92	CARDINAL
taxlaw-2796	355	1	james alm	PERSON
taxlaw-2796	355	2	jorge martinez-vazquez	PERSON
taxlaw-2796	355	3	11	CARDINAL
taxlaw-2796	355	4	24	DATE
taxlaw-2796	355	5	james alm	PERSON
taxlaw-2796	355	6	jorge martinez-vazquez &	PERSON
taxlaw-2796	355	7	sally wallace eds.	PERSON
taxlaw-2796	355	8	2004	DATE
taxlaw-2796	358	1	jan rutkowski	GPE
taxlaw-2796	358	2	eastern europe	LOC
taxlaw-2796	358	3	central asia 281	LOC
taxlaw-2796	358	4	cheryl grey	PERSON
taxlaw-2796	358	5	tracey lane & aristomene varoudakis	ORG
taxlaw-2796	358	6	2007	DATE
taxlaw-2796	360	1	93	CARDINAL
taxlaw-2796	361	1	bolivia	GPE
taxlaw-2796	362	1	3	CARDINAL
taxlaw-2796	362	2	320	CARDINAL
taxlaw-2796	364	1	latin american	NORP
taxlaw-2796	364	2	mexico	GPE
taxlaw-2796	364	3	colombia	GPE
taxlaw-2796	365	1	92/16	CARDINAL
taxlaw-2796	365	2	1992	DATE
taxlaw-2796	367	1	france	GPE
taxlaw-2796	367	2	israel	GPE
taxlaw-2796	368	1	victor thuronyi	PERSON
taxlaw-2796	368	2	2010	DATE
taxlaw-2796	368	3	taxatio$ 193	DATE
taxlaw-2796	369	1	over 90%	PERCENT
taxlaw-2796	370	1	income.99	GPE
taxlaw-2796	370	2	first	ORDINAL
taxlaw-2796	371	1	101	CARDINAL
taxlaw-2796	371	2	111–12	DATE
taxlaw-2796	372	1	118–19	CARDINAL
taxlaw-2796	372	2	james alm	PERSON
taxlaw-2796	372	3	jorge martinez-vazquez &	PERSON
taxlaw-2796	372	4	sally wallace eds.	PERSON
taxlaw-2796	372	5	2004	DATE
taxlaw-2796	373	1	95	CARDINAL
taxlaw-2796	374	1	bird & zolt	ORG
taxlaw-2796	374	2	6	CARDINAL
taxlaw-2796	374	3	1658–59	DATE
taxlaw-2796	375	1	96	CARDINAL
taxlaw-2796	376	1	p. gandhi	PERSON
taxlaw-2796	376	2	9	CARDINAL
taxlaw-2796	376	3	24	DATE
taxlaw-2796	376	4	25	DATE
taxlaw-2796	376	5	gandhi et al. eds.	PERSON
taxlaw-2796	376	6	1987	DATE
taxlaw-2796	377	1	97	CARDINAL
taxlaw-2796	378	1	jitendra r. modi et al	PERSON
taxlaw-2796	378	2	337	CARDINAL
taxlaw-2796	378	3	366–67	CARDINAL
taxlaw-2796	378	4	gandhi et al. eds.	PERSON
taxlaw-2796	378	5	1987	DATE
taxlaw-2796	380	1	98	CARDINAL
taxlaw-2796	381	1	richard m. bird & milka	PERSON
taxlaw-2796	381	2	1992	DATE
taxlaw-2796	381	3	arindam das-gupta	PERSON
taxlaw-2796	381	4	1998	DATE
taxlaw-2796	382	1	99	CARDINAL
taxlaw-2796	383	1	5	CARDINAL
taxlaw-2796	383	2	18–19	CARDINAL
taxlaw-2796	383	3	97	CARDINAL
taxlaw-2796	383	4	368	CARDINAL
taxlaw-2796	383	5	100	CARDINAL
taxlaw-2796	384	1	michael j. graetz & itai grinberg	PERSON
taxlaw-2796	384	2	56	CARDINAL
taxlaw-2796	384	3	537	CARDINAL
taxlaw-2796	384	4	2003	DATE
taxlaw-2796	384	5	reuven s. avi-yonah	PERSON
taxlaw-2796	384	6	113	CARDINAL
taxlaw-2796	385	1	l. rev	PERSON
taxlaw-2796	385	2	1573	DATE
taxlaw-2796	385	3	2000	DATE
taxlaw-2796	386	1	194	CARDINAL
taxlaw-2796	386	2	columbia	ORG
taxlaw-2796	387	1	the united states	GPE
taxlaw-2796	387	2	germany	GPE
taxlaw-2796	387	3	japan	GPE
taxlaw-2796	387	4	second	ORDINAL
taxlaw-2796	389	1	1984	DATE
taxlaw-2796	389	2	congress	ORG
taxlaw-2796	389	3	u.s.	GPE
taxlaw-2796	389	4	non-u.s.	GPE
taxlaw-2796	389	5	u.s.	GPE
taxlaw-2796	389	6	u.s.	GPE
taxlaw-2796	390	1	101	CARDINAL
taxlaw-2796	391	1	reuven s. avi-yonah	PERSON
taxlaw-2796	391	2	74 tex	QUANTITY
taxlaw-2796	391	3	l. rev	PERSON
taxlaw-2796	391	4	1301 (1996	DATE
taxlaw-2796	392	1	102	CARDINAL
taxlaw-2796	393	1	hugh j. ault & brian j. arnold	PERSON
taxlaw-2796	393	2	372–75	CARDINAL
taxlaw-2796	393	3	2d	DATE
taxlaw-2796	394	1	2004	DATE
taxlaw-2796	395	1	103	CARDINAL
taxlaw-2796	395	2	100	CARDINAL
taxlaw-2796	395	3	1584	DATE
taxlaw-2796	396	1	104	CARDINAL
taxlaw-2796	397	1	1576	DATE
taxlaw-2796	398	1	105	CARDINAL
taxlaw-2796	399	1	1581–86	CARDINAL
taxlaw-2796	400	1	106	CARDINAL
taxlaw-2796	401	1	philippines	GPE
taxlaw-2796	401	2	richard d. pomp	PERSON
taxlaw-2796	401	3	43	CARDINAL
taxlaw-2796	401	4	j. bhagwati & j. wilson eds.	ORG
taxlaw-2796	401	5	1989	DATE
taxlaw-2796	402	1	107	CARDINAL
taxlaw-2796	403	1	1984	DATE
taxlaw-2796	405	1	98-369	CARDINAL
taxlaw-2796	406	1	871	CARDINAL
taxlaw-2796	406	2	1994	DATE
taxlaw-2796	407	1	108	CARDINAL
taxlaw-2796	408	1	alexander klemm	PERSON
taxlaw-2796	409	1	09/21	CARDINAL
taxlaw-2796	409	2	2009	DATE
taxlaw-2796	409	3	alexander klemm & stefan van parys	ORG
taxlaw-2796	409	4	2009	DATE
taxlaw-2796	410	1	2010	DATE
taxlaw-2796	410	2	195	CARDINAL
taxlaw-2796	411	1	central european	NORP
taxlaw-2796	411	2	soviet	NORP
taxlaw-2796	411	3	latin american	NORP
taxlaw-2796	414	1	2	CARDINAL
taxlaw-2796	415	1	109	CARDINAL
taxlaw-2796	415	2	2010	DATE
taxlaw-2796	415	3	1.4	CARDINAL
taxlaw-2796	415	4	2010	DATE
taxlaw-2796	416	1	110	CARDINAL
taxlaw-2796	417	1	rutkowski	GPE
taxlaw-2796	417	2	92	CARDINAL
taxlaw-2796	417	3	281	CARDINAL
taxlaw-2796	417	4	james alm & hugo	ORG
taxlaw-2796	417	5	lópezcastaño	ORG
taxlaw-2796	417	6	colombia	GPE
taxlaw-2796	417	7	195	CARDINAL
taxlaw-2796	417	8	richard m. bird et al	PERSON
taxlaw-2796	418	1	2005	DATE
taxlaw-2796	418	2	john norregaard & tehmina	ORG
taxlaw-2796	418	3	s. kahn	PERSON
taxlaw-2796	418	4	int’l	NORP
taxlaw-2796	418	5	2007	DATE
taxlaw-2796	419	1	111	CARDINAL
taxlaw-2796	420	1	as little as one percent	PERCENT
taxlaw-2796	420	2	70%	PERCENT
taxlaw-2796	421	1	katherine baer	PERSON
taxlaw-2796	421	2	olivier p. benon	PERSON
taxlaw-2796	421	3	juan a. toro rivera	PERSON
taxlaw-2796	421	4	215, 2002	DATE
taxlaw-2796	423	1	196	CARDINAL
taxlaw-2796	423	2	columbia	ORG
taxlaw-2796	424	1	1:174	CARDINAL
taxlaw-2796	424	2	2	CARDINAL
taxlaw-2796	424	3	112	CARDINAL
taxlaw-2796	424	4	2009	DATE
taxlaw-2796	424	5	2009	DATE
taxlaw-2796	424	6	50	CARDINAL
taxlaw-2796	424	7	25 25	TIME
taxlaw-2796	424	8	45	CARDINAL
taxlaw-2796	424	9	20 25	QUANTITY
taxlaw-2796	424	10	17 23	CARDINAL
taxlaw-2796	424	11	hungary	GPE
taxlaw-2796	424	12	16 22	CARDINAL
taxlaw-2796	424	13	poland	GPE
taxlaw-2796	424	14	19 21	TIME
taxlaw-2796	424	15	china	GPE
taxlaw-2796	424	16	slovenia	GPE
taxlaw-2796	424	17	41	CARDINAL
taxlaw-2796	424	18	21 20	TIME
taxlaw-2796	424	19	vietnam	GPE
taxlaw-2796	424	20	25 15	TIME
taxlaw-2796	424	21	20 15	TIME
taxlaw-2796	424	22	uzbekistan	GPE
taxlaw-2796	424	23	10 15	TIME
taxlaw-2796	424	24	morocco	GPE
taxlaw-2796	424	25	42	DATE
taxlaw-2796	424	26	12	CARDINAL
taxlaw-2796	424	27	12	CARDINAL
taxlaw-2796	424	28	georgia	GPE
taxlaw-2796	424	29	25 15	DATE
taxlaw-2796	424	30	indonesia	GPE
taxlaw-2796	424	31	belarus	GPE
taxlaw-2796	424	32	30	CARDINAL
taxlaw-2796	424	33	24 6	TIME
taxlaw-2796	424	34	latvia	GPE
taxlaw-2796	424	35	serbia	GPE
taxlaw-2796	424	36	10 5	TIME
taxlaw-2796	424	37	malaysia	GPE
taxlaw-2796	424	38	25	CARDINAL
taxlaw-2796	424	39	mexico	GPE
taxlaw-2796	424	40	17	CARDINAL
taxlaw-2796	424	41	16.5 0.5	CARDINAL
taxlaw-2796	424	42	35	CARDINAL
taxlaw-2796	424	43	35	CARDINAL
taxlaw-2796	425	1	venezuela	GPE
taxlaw-2796	425	2	34 34	TIME
taxlaw-2796	425	3	guatemala	GPE
taxlaw-2796	425	4	31 31	DATE
taxlaw-2796	425	5	peru	GPE
taxlaw-2796	425	6	30 30	DATE
taxlaw-2796	425	7	tanzania	GPE
taxlaw-2796	425	8	25 25	DATE
taxlaw-2796	425	9	egypt	GPE
taxlaw-2796	425	10	0 slovak republic	GPE
taxlaw-2796	425	11	19 19	DATE
taxlaw-2796	425	12	romania	GPE
taxlaw-2796	425	13	16 16	CARDINAL
taxlaw-2796	425	14	zambia	GPE
taxlaw-2796	425	15	35 40	DATE
taxlaw-2796	425	16	czech	NORP
taxlaw-2796	425	17	15 20	CARDINAL
taxlaw-2796	425	18	russia	GPE
taxlaw-2796	425	19	jordan	GPE
taxlaw-2796	426	1	ernst & young	ORG
taxlaw-2796	426	2	2009	DATE
taxlaw-2796	427	1	ernst & young	ORG
taxlaw-2796	427	2	2009	DATE
taxlaw-2796	427	3	2009	DATE
taxlaw-2796	429	1	2010	DATE
taxlaw-2796	429	2	taxatio$ 197	DATE
taxlaw-2796	430	1	nordic	NORP
taxlaw-2796	430	2	the 1980s	DATE
taxlaw-2796	431	1	nordic	NORP
taxlaw-2796	432	1	1	CARDINAL
taxlaw-2796	433	1	first	ORDINAL
taxlaw-2796	434	1	zero	CARDINAL
taxlaw-2796	435	1	113	CARDINAL
taxlaw-2796	436	1	robin burgess & nicholas stern	ORG
taxlaw-2796	436	2	31	CARDINAL
taxlaw-2796	436	3	j. of econ	WORK_OF_ART
taxlaw-2796	438	1	762	CARDINAL
taxlaw-2796	438	2	764–75	DATE
taxlaw-2796	438	3	1993	DATE
taxlaw-2796	439	1	114	CARDINAL
taxlaw-2796	440	1	chu	GPE
taxlaw-2796	440	2	davoodi & gupta	ORG
taxlaw-2796	440	3	11	CARDINAL
taxlaw-2796	440	4	34–37	CARDINAL
taxlaw-2796	441	1	115	CARDINAL
taxlaw-2796	442	1	100	CARDINAL
taxlaw-2796	442	2	1640–41	CARDINAL
taxlaw-2796	443	1	martin ravallion	PERSON
taxlaw-2796	444	1	world bank	ORG
taxlaw-2796	444	2	5046	DATE
taxlaw-2796	444	3	september 2009	DATE
taxlaw-2796	445	1	ravallion	PERSON
taxlaw-2796	445	2	1.25	MONEY
taxlaw-2796	445	3	less than $2,000	MONEY
taxlaw-2796	445	4	over 100%	PERCENT
taxlaw-2796	445	5	4,000	MONEY
taxlaw-2796	445	6	only 1%	PERCENT
taxlaw-2796	446	1	20	CARDINAL
taxlaw-2796	447	1	116	CARDINAL
taxlaw-2796	448	1	norregaard & kahn	ORG
taxlaw-2796	448	2	supra	PERSON
taxlaw-2796	448	3	110	CARDINAL
taxlaw-2796	448	4	3–6	CARDINAL
taxlaw-2796	448	5	117	CARDINAL
taxlaw-2796	449	1	peter, buttrick & duncan	ORG
taxlaw-2796	449	2	supra	PERSON
taxlaw-2796	449	3	22	CARDINAL
taxlaw-2796	449	4	2	CARDINAL
taxlaw-2796	449	5	118	CARDINAL
taxlaw-2796	450	1	latin america	LOC
taxlaw-2796	450	2	41%	PERCENT
taxlaw-2796	450	3	198	CARDINAL
taxlaw-2796	450	4	columbia	ORG
taxlaw-2796	452	1	1:174	CARDINAL
taxlaw-2796	452	2	united states	GPE
taxlaw-2796	452	3	germany	GPE
taxlaw-2796	452	4	35%	PERCENT
taxlaw-2796	453	1	zero	CARDINAL
taxlaw-2796	454	1	1985	DATE
taxlaw-2796	454	2	29%	PERCENT
taxlaw-2796	454	3	2003	DATE
taxlaw-2796	454	4	51% to 28%	PERCENT
taxlaw-2796	455	1	eduardo lora &	ORG
taxlaw-2796	455	2	mauricio cárdenas	PERSON
taxlaw-2796	455	3	la reforma de las	PERSON
taxlaw-2796	455	4	fiscales en américa	ORG
taxlaw-2796	455	5	34	CARDINAL
taxlaw-2796	455	6	inter-american	NORP
taxlaw-2796	455	7	dev.	GPE
taxlaw-2796	457	1	documento de trabajo	PERSON
taxlaw-2796	457	2	559	CARDINAL
taxlaw-2796	457	3	2006	DATE
taxlaw-2796	458	1	119	CARDINAL
taxlaw-2796	458	2	richard m. bird &	PERSON
taxlaw-2796	458	3	charles e. mclure jr.	PERSON
taxlaw-2796	459	1	235	CARDINAL
taxlaw-2796	459	2	s. cnossen & r.m	ORG
taxlaw-2796	459	3	1990	DATE
taxlaw-2796	460	1	120	CARDINAL
taxlaw-2796	460	2	sørensen & johnson	ORG
taxlaw-2796	460	3	53	CARDINAL
taxlaw-2796	460	4	25	CARDINAL
taxlaw-2796	460	5	121	CARDINAL
taxlaw-2796	461	1	anwar shah	PERSON
taxlaw-2796	461	2	john whalley	PERSON
taxlaw-2796	462	1	anwar shah &	ORG
taxlaw-2796	462	2	john whalley	PERSON
taxlaw-2796	462	3	5	CARDINAL
taxlaw-2796	463	1	rev	PERSON
taxlaw-2796	463	2	532	CARDINAL
taxlaw-2796	463	3	1990	DATE
taxlaw-2796	464	1	122	CARDINAL
taxlaw-2796	467	1	123	CARDINAL
taxlaw-2796	469	1	richard m. bird	PERSON
taxlaw-2796	469	2	papua	GPE
taxlaw-2796	469	3	$ew	MONEY
taxlaw-2796	469	4	17	CARDINAL
taxlaw-2796	469	5	1145	CARDINAL
taxlaw-2796	469	6	1989	DATE
taxlaw-2796	471	1	124	CARDINAL
taxlaw-2796	472	1	97	CARDINAL
taxlaw-2796	472	2	2010	DATE
taxlaw-2796	473	1	taxatio$ 199	DATE
taxlaw-2796	476	1	zero	CARDINAL
taxlaw-2796	480	1	nordic	NORP
taxlaw-2796	481	1	nordic	NORP
taxlaw-2796	481	2	360	CARDINAL
taxlaw-2796	482	1	zero	CARDINAL
taxlaw-2796	483	1	zero	CARDINAL
taxlaw-2796	484	1	uruguay	GPE
taxlaw-2796	485	1	& roca	ORG
taxlaw-2796	485	2	18	CARDINAL
taxlaw-2796	485	3	131	CARDINAL
taxlaw-2796	485	4	125	CARDINAL
taxlaw-2796	486	1	richard m. bird &	PERSON
taxlaw-2796	486	2	sally wallace	PERSON
taxlaw-2796	487	1	121	CARDINAL
taxlaw-2796	487	2	135–36	CARDINAL
taxlaw-2796	487	3	james alm et al	PERSON
taxlaw-2796	488	1	2004	DATE
taxlaw-2796	489	1	126	CARDINAL
taxlaw-2796	490	1	uruguay.	GPE
taxlaw-2796	491	1	& roca	ORG
taxlaw-2796	491	2	18	CARDINAL
taxlaw-2796	492	1	127	CARDINAL
taxlaw-2796	492	2	sørensen	PERSON
taxlaw-2796	492	3	18	CARDINAL
taxlaw-2796	492	4	60	CARDINAL
taxlaw-2796	493	1	200	CARDINAL
taxlaw-2796	493	2	columbia	ORG
taxlaw-2796	494	1	1:174	CARDINAL
taxlaw-2796	495	1	1	CARDINAL
taxlaw-2796	496	1	1	CARDINAL
taxlaw-2796	497	1	•	CARDINAL
taxlaw-2796	497	2	nordic	NORP
taxlaw-2796	497	3	15-25%	PERCENT
taxlaw-2796	497	4	•	CARDINAL
taxlaw-2796	497	5	10%	PERCENT
taxlaw-2796	497	6	•	CARDINAL
taxlaw-2796	497	7	•	CARDINAL
taxlaw-2796	497	8	•	CARDINAL
taxlaw-2796	500	1	128	CARDINAL
taxlaw-2796	501	1	latin america	LOC
taxlaw-2796	503	1	& roca	ORG
taxlaw-2796	503	2	18	CARDINAL
taxlaw-2796	503	3	129	CARDINAL
taxlaw-2796	504	1	2010	DATE
taxlaw-2796	504	2	201	CARDINAL
taxlaw-2796	508	1	nordic	NORP
taxlaw-2796	512	1	first	ORDINAL
taxlaw-2796	512	2	three	CARDINAL
taxlaw-2796	514	1	129	CARDINAL
taxlaw-2796	516	1	130	CARDINAL
taxlaw-2796	517	1	supra	PERSON
taxlaw-2796	518	1	131	CARDINAL
taxlaw-2796	520	1	one	CARDINAL
taxlaw-2796	522	1	sørensen & johnson	ORG
taxlaw-2796	522	2	53	CARDINAL
taxlaw-2796	524	1	202	CARDINAL
taxlaw-2796	524	2	columbia	ORG
taxlaw-2796	525	1	1:174	CARDINAL
taxlaw-2796	526	1	one	CARDINAL
taxlaw-2796	527	1	second	ORDINAL
taxlaw-2796	529	1	third	ORDINAL
taxlaw-2796	529	2	one year	DATE
taxlaw-2796	532	1	two	CARDINAL
taxlaw-2796	533	1	july 2007.133	DATE
taxlaw-2796	533	2	10%	PERCENT
taxlaw-2796	533	3	25%.134	CARDINAL
taxlaw-2796	533	4	12%	PERCENT
taxlaw-2796	533	5	25%	PERCENT
taxlaw-2796	533	6	25%	PERCENT
taxlaw-2796	534	1	30%	PERCENT
taxlaw-2796	534	2	17.5%).136 2	CARDINAL
taxlaw-2796	535	1	132	CARDINAL
taxlaw-2796	536	1	george r. zodrow	PERSON
taxlaw-2796	536	2	canada	GPE
taxlaw-2796	536	3	56	CARDINAL
taxlaw-2796	537	1	j. 392	PERSON
taxlaw-2796	537	2	461	CARDINAL
taxlaw-2796	537	3	2009	DATE
taxlaw-2796	538	1	sørensen & johnson	ORG
taxlaw-2796	538	2	53	CARDINAL
taxlaw-2796	538	3	101	CARDINAL
taxlaw-2796	538	4	121–26	DATE
taxlaw-2796	540	1	133	CARDINAL
taxlaw-2796	540	2	& roca	ORG
taxlaw-2796	540	3	18	CARDINAL
taxlaw-2796	540	4	122	CARDINAL
taxlaw-2796	540	5	134	CARDINAL
taxlaw-2796	541	1	uruguay	GPE
taxlaw-2796	542	1	zero	CARDINAL
taxlaw-2796	542	2	60%	PERCENT
taxlaw-2796	543	1	131	CARDINAL
taxlaw-2796	543	2	135	CARDINAL
taxlaw-2796	544	1	130	CARDINAL
taxlaw-2796	544	2	136	CARDINAL
taxlaw-2796	545	1	2010	DATE
taxlaw-2796	545	2	203	CARDINAL
taxlaw-2796	546	1	2	CARDINAL
taxlaw-2796	547	1	2	CARDINAL
taxlaw-2796	547	2	•	CARDINAL
taxlaw-2796	547	3	•	CARDINAL
taxlaw-2796	547	4	•	CARDINAL
taxlaw-2796	547	5	european	NORP
taxlaw-2796	549	1	second	ORDINAL
taxlaw-2796	551	1	137	CARDINAL
taxlaw-2796	552	1	sørensen	ORG
taxlaw-2796	552	2	supra	PERSON
taxlaw-2796	552	3	12	CARDINAL
taxlaw-2796	552	4	212–13	CARDINAL
taxlaw-2796	553	1	138	CARDINAL
taxlaw-2796	554	1	ruud de mooij	PERSON
taxlaw-2796	554	2	gaetan nicodème	PERSON
taxlaw-2796	554	3	6	CARDINAL
taxlaw-2796	554	4	spring 2008	DATE
taxlaw-2796	554	5	27	CARDINAL
taxlaw-2796	554	6	139	CARDINAL
taxlaw-2796	555	1	mansour	PERSON
taxlaw-2796	555	2	204	CARDINAL
taxlaw-2796	555	3	columbia	ORG
taxlaw-2796	557	1	1:174	CARDINAL
taxlaw-2796	557	2	third	ORDINAL
taxlaw-2796	562	1	3	CARDINAL
taxlaw-2796	565	1	3	CARDINAL
taxlaw-2796	566	1	first	ORDINAL
taxlaw-2796	567	1	second	ORDINAL
taxlaw-2796	569	1	third	ORDINAL
taxlaw-2796	570	1	michael keen &	PERSON
taxlaw-2796	570	2	mario mansour	PERSON
taxlaw-2796	570	3	africa	LOC
taxlaw-2796	570	4	globalization 11	LAW
taxlaw-2796	570	5	int’l monetary fund	ORG
taxlaw-2796	570	6	09/157, 2009	DATE
taxlaw-2796	571	1	140	CARDINAL
taxlaw-2796	572	1	klemm & van parys	ORG
taxlaw-2796	572	2	108	CARDINAL
taxlaw-2796	572	3	21	CARDINAL
taxlaw-2796	572	4	141	CARDINAL
taxlaw-2796	573	1	sørensen	ORG
taxlaw-2796	573	2	supra	PERSON
taxlaw-2796	573	3	12	CARDINAL
taxlaw-2796	573	4	176	CARDINAL
taxlaw-2796	574	1	142	CARDINAL
taxlaw-2796	575	1	175	CARDINAL
taxlaw-2796	575	2	roger h. gordon	PERSON
taxlaw-2796	575	3	47	CARDINAL
taxlaw-2796	575	4	1159	DATE
taxlaw-2796	575	5	1992	DATE
taxlaw-2796	576	1	2010	DATE
taxlaw-2796	576	2	205	CARDINAL
taxlaw-2796	577	1	recent years	DATE
taxlaw-2796	577	2	zero	CARDINAL
taxlaw-2796	577	3	fourth	ORDINAL
taxlaw-2796	579	1	norway	GPE
taxlaw-2796	579	2	3	CARDINAL
taxlaw-2796	579	3	•	CARDINAL
taxlaw-2796	579	4	•	CARDINAL
taxlaw-2796	579	5	•	CARDINAL
taxlaw-2796	579	6	•	CARDINAL
taxlaw-2796	579	7	•	CARDINAL
taxlaw-2796	579	8	143	CARDINAL
taxlaw-2796	580	1	sørensen & johnson	ORG
taxlaw-2796	580	2	53	CARDINAL
taxlaw-2796	580	3	79	CARDINAL
taxlaw-2796	581	1	108	CARDINAL
taxlaw-2796	581	2	9	CARDINAL
taxlaw-2796	582	1	144	CARDINAL
taxlaw-2796	583	1	george r. zodrow	PERSON
taxlaw-2796	583	2	canada	GPE
taxlaw-2796	583	3	56	CARDINAL
taxlaw-2796	584	1	392	CARDINAL
taxlaw-2796	584	2	460	CARDINAL
taxlaw-2796	584	3	2008	DATE
taxlaw-2796	585	1	john head & richard krever	ORG
taxlaw-2796	585	2	22	CARDINAL
taxlaw-2796	586	1	83	CARDINAL
taxlaw-2796	586	2	2007	DATE
taxlaw-2796	587	1	145	CARDINAL
taxlaw-2796	588	1	rose garnaut & anthony clunies-ross	ORG
taxlaw-2796	588	2	1983	DATE
taxlaw-2796	589	1	146	CARDINAL
taxlaw-2796	589	2	sørensen	ORG
taxlaw-2796	589	3	supra	PERSON
taxlaw-2796	589	4	12	CARDINAL
taxlaw-2796	589	5	214–17	CARDINAL
taxlaw-2796	590	1	206	CARDINAL
taxlaw-2796	590	2	columbia	ORG
taxlaw-2796	591	1	1:174	CARDINAL
taxlaw-2796	593	1	$100 million	MONEY
taxlaw-2796	593	2	3	CARDINAL
taxlaw-2796	593	3	35%	PERCENT
taxlaw-2796	593	4	2	CARDINAL
taxlaw-2796	593	5	20%	PERCENT
taxlaw-2796	598	1	147	CARDINAL
taxlaw-2796	599	1	joel slemrod	PERSON
taxlaw-2796	599	2	carl hansen	PERSON
taxlaw-2796	599	3	roger procter	PERSON
taxlaw-2796	599	4	65	CARDINAL
taxlaw-2796	599	5	j. pub.	ORG
taxlaw-2796	601	1	163	CARDINAL
taxlaw-2796	601	2	1997	DATE
taxlaw-2796	602	1	148	CARDINAL
taxlaw-2796	603	1	kleinbard	PERSON
taxlaw-2796	603	2	17	CARDINAL
taxlaw-2796	603	3	48	DATE
taxlaw-2796	603	4	149	CARDINAL
taxlaw-2796	606	1	2010	DATE
taxlaw-2796	618	1	150	CARDINAL
taxlaw-2796	620	1	151	CARDINAL
taxlaw-2796	621	1	liam p. ebrill	PERSON
taxlaw-2796	621	2	115	CARDINAL
taxlaw-2796	621	3	133–34	DATE
taxlaw-2796	621	4	gandhi et al.	PERSON
taxlaw-2796	622	1	1987	DATE
taxlaw-2796	623	1	208	CARDINAL
taxlaw-2796	623	2	columbia	ORG
taxlaw-2796	624	1	1:174	CARDINAL
taxlaw-2796	626	1	152	CARDINAL
taxlaw-2796	627	1	klemm & van parys	ORG
taxlaw-2796	627	2	108	CARDINAL
taxlaw-2796	627	3	18	CARDINAL
taxlaw-2796	628	1	153	CARDINAL
taxlaw-2796	632	1	klemm & van parys	ORG
taxlaw-2796	632	2	108	CARDINAL
taxlaw-2796	632	3	15	CARDINAL
taxlaw-2796	632	4	154	CARDINAL
taxlaw-2796	633	1	19–20	DATE
taxlaw-2796	634	1	ruud a. de mooij	PERSON
taxlaw-2796	634	2	sjef	NORP
taxlaw-2796	634	3	24	CARDINAL
taxlaw-2796	634	4	oxford	NORP
taxlaw-2796	636	1	686	CARDINAL
taxlaw-2796	636	2	2008	DATE
taxlaw-2796	638	1	694–95	DATE
taxlaw-2796	639	1	klemm & van parys	ORG
taxlaw-2796	639	2	108	CARDINAL
taxlaw-2796	639	3	20	CARDINAL
taxlaw-2796	640	1	2010	DATE
taxlaw-2796	640	2	2009	DATE
taxlaw-2796	642	1	155	CARDINAL
taxlaw-2796	642	2	daniel j. mitchell	PERSON
taxlaw-2796	642	3	eastern europe’s	LOC
taxlaw-2796	642	4	37	CARDINAL
taxlaw-2796	642	5	int’l 989	PRODUCT
taxlaw-2796	642	6	2005)(flat	ORDINAL
taxlaw-2796	642	7	clifford g. gaddy & william g. gale	ORG
taxlaw-2796	642	8	russian	NORP
taxlaw-2796	642	9	37	CARDINAL
taxlaw-2796	642	10	int’l 983	PRODUCT
taxlaw-2796	642	11	988	CARDINAL
taxlaw-2796	642	12	2005)(difficult	ORG
taxlaw-2796	643	1	2010	DATE
taxlaw-2796	643	2	209	CARDINAL
taxlaw-2796	650	1	some 156	CARDINAL
taxlaw-2796	651	1	world bank	ORG
taxlaw-2796	651	2	154	CARDINAL
taxlaw-2796	651	3	9	CARDINAL
taxlaw-2796	651	4	157	CARDINAL
taxlaw-2796	652	1	bird & wallace	ORG
taxlaw-2796	652	2	supra	PERSON
taxlaw-2796	652	3	125	CARDINAL
taxlaw-2796	652	4	143–44	DATE
taxlaw-2796	652	5	158	CARDINAL
taxlaw-2796	653	1	peter barrand	PERSON
taxlaw-2796	653	2	stanford ross & graham harrison	ORG
taxlaw-2796	653	3	eastern european	ORG
taxlaw-2796	653	4	33	CARDINAL
taxlaw-2796	653	5	2004	DATE
taxlaw-2796	654	1	159	CARDINAL
taxlaw-2796	656	1	210	CARDINAL
taxlaw-2796	656	2	columbia	ORG
taxlaw-2796	657	1	1:174	CARDINAL
taxlaw-2796	663	1	zero	CARDINAL
taxlaw-2796	664	1	160	CARDINAL
taxlaw-2796	665	1	the united states	GPE
taxlaw-2796	665	2	17	CARDINAL
taxlaw-2796	665	3	45	CARDINAL
taxlaw-2796	665	4	161	CARDINAL
taxlaw-2796	666	1	michael	PERSON
taxlaw-2796	666	2	yitae kim & ricardo varsano	ORG
taxlaw-2796	666	3	15	CARDINAL
taxlaw-2796	666	4	int’l	NORP
taxlaw-2796	668	1	712	CARDINAL
taxlaw-2796	668	2	715	CARDINAL
taxlaw-2796	668	3	2008	DATE
taxlaw-2796	669	1	hong kong	GPE
taxlaw-2796	669	2	jamaica	GPE
taxlaw-2796	670	1	richard cullen &	PERSON
taxlaw-2796	670	2	antonietta wong	PERSON
taxlaw-2796	670	3	hong kong	GPE
taxlaw-2796	670	4	alex easson queen	PERSON
taxlaw-2796	670	5	february 2008	DATE
taxlaw-2796	670	6	james alm et al	PERSON
taxlaw-2796	670	7	jamaican	NORP
taxlaw-2796	670	8	153	CARDINAL
taxlaw-2796	670	9	157–58	DATE
taxlaw-2796	670	10	roy bahl ed.	PERSON
taxlaw-2796	670	11	1991	DATE
taxlaw-2796	671	1	2010	DATE
taxlaw-2796	671	2	eastern europe	LOC
taxlaw-2796	671	3	soviet	NORP
taxlaw-2796	672	1	3	CARDINAL
taxlaw-2796	673	1	3	CARDINAL
taxlaw-2796	673	2	162 year	DATE
taxlaw-2796	673	3	2008	DATE
taxlaw-2796	673	4	2009 estonia 1994	DATE
taxlaw-2796	673	5	16	CARDINAL
taxlaw-2796	673	6	35	CARDINAL
taxlaw-2796	673	7	21	CARDINAL
taxlaw-2796	673	8	lithuania	GPE
taxlaw-2796	673	9	1994	DATE
taxlaw-2796	673	10	18-33	DATE
taxlaw-2796	673	11	latvia	GPE
taxlaw-2796	673	12	1997	DATE
taxlaw-2796	673	13	15	CARDINAL
taxlaw-2796	673	14	russia	GPE
taxlaw-2796	673	15	2001	DATE
taxlaw-2796	673	16	12-30	DATE
taxlaw-2796	673	17	16-20	CARDINAL
taxlaw-2796	673	18	2004 10-37 19	DATE
taxlaw-2796	673	19	ukraine 2004	EVENT
taxlaw-2796	673	20	georgia	GPE
taxlaw-2796	673	21	2005	DATE
taxlaw-2796	673	22	12-20 12	PERCENT
taxlaw-2796	673	23	20 20 15	DATE
taxlaw-2796	673	24	romania	GPE
taxlaw-2796	673	25	18-40	CARDINAL
taxlaw-2796	673	26	25	CARDINAL
taxlaw-2796	673	27	16 16	CARDINAL
taxlaw-2796	673	28	macedonia	GPE
taxlaw-2796	673	29	2007	DATE
taxlaw-2796	673	30	15	CARDINAL
taxlaw-2796	673	31	kazakhstan	GPE
taxlaw-2796	673	32	2007	DATE
taxlaw-2796	673	33	5-20	CARDINAL
taxlaw-2796	673	34	20	CARDINAL
taxlaw-2796	673	35	czech	NORP
taxlaw-2796	673	36	2008 12-32	DATE
taxlaw-2796	673	37	bulgaria 2008	EVENT
taxlaw-2796	673	38	10-24 10 10 10 10 10	TIME
taxlaw-2796	673	39	20 percent	PERCENT
taxlaw-2796	673	40	2009	DATE
taxlaw-2796	673	41	19 percent	PERCENT
taxlaw-2796	673	42	2010	DATE
taxlaw-2796	673	43	18 percent	PERCENT
taxlaw-2796	673	44	2011	DATE
taxlaw-2796	674	1	2.5%	PERCENT
taxlaw-2796	674	2	13.5%	PERCENT
taxlaw-2796	674	3	17.5%	PERCENT
taxlaw-2796	675	1	july of 2007	DATE
taxlaw-2796	675	2	georgia	GPE
taxlaw-2796	675	3	12%	PERCENT
taxlaw-2796	675	4	20%	PERCENT
taxlaw-2796	675	5	25%	PERCENT
taxlaw-2796	676	1	zero	CARDINAL
taxlaw-2796	677	1	162	CARDINAL
taxlaw-2796	678	1	kim & varsano	ORG
taxlaw-2796	678	2	161	CARDINAL
taxlaw-2796	678	3	112	CARDINAL
taxlaw-2796	678	4	ey worldwide corp.	ORG
taxlaw-2796	678	5	112	CARDINAL
taxlaw-2796	678	6	163	CARDINAL
taxlaw-2796	679	1	brian jenn	PERSON
taxlaw-2796	679	2	43	CARDINAL
taxlaw-2796	679	3	int’l 995	PRODUCT
taxlaw-2796	679	4	2006	DATE
taxlaw-2796	679	5	pablo saavedra	PERSON
taxlaw-2796	679	6	eastern europe	LOC
taxlaw-2796	679	7	253	CARDINAL
taxlaw-2796	679	8	cheryl grey	PERSON
taxlaw-2796	679	9	tracey lane & aristomene varoudakis	ORG
taxlaw-2796	679	10	2007	DATE
taxlaw-2796	680	1	212	CARDINAL
taxlaw-2796	680	2	columbia	ORG
taxlaw-2796	681	1	1:174	CARDINAL
taxlaw-2796	681	2	zero	CARDINAL
taxlaw-2796	683	1	first	ORDINAL
taxlaw-2796	683	2	estonia 1994	DATE
taxlaw-2796	683	3	lithuania	GPE
taxlaw-2796	683	4	1994	DATE
taxlaw-2796	683	5	latvia	GPE
taxlaw-2796	683	6	1995	DATE
taxlaw-2796	684	1	second	ORDINAL
taxlaw-2796	684	2	russia 2001	GPE
taxlaw-2796	684	3	kazakhstan	GPE
taxlaw-2796	684	4	2007	DATE
taxlaw-2796	684	5	bulgaria 2008	EVENT
taxlaw-2796	685	1	4	CARDINAL
taxlaw-2796	686	1	164	CARDINAL
taxlaw-2796	687	1	9	CARDINAL
taxlaw-2796	687	2	165	CARDINAL
taxlaw-2796	688	1	georgia	GPE
taxlaw-2796	688	2	zero	CARDINAL
taxlaw-2796	689	1	166	CARDINAL
taxlaw-2796	690	1	kim & varsano	ORG
taxlaw-2796	690	2	161	CARDINAL
taxlaw-2796	690	3	715–18	DATE
taxlaw-2796	691	1	2010	DATE
taxlaw-2796	691	2	213	CARDINAL
taxlaw-2796	691	3	4	CARDINAL
taxlaw-2796	691	4	167	CARDINAL
taxlaw-2796	691	5	3%	PERCENT
taxlaw-2796	691	6	over 20%	PERCENT
taxlaw-2796	691	7	over 20%	PERCENT
taxlaw-2796	692	1	bulgaria czech republic	GPE
taxlaw-2796	692	2	latvia	GPE
taxlaw-2796	692	3	lithuania	GPE
taxlaw-2796	692	4	ukraine	GPE
taxlaw-2796	692	5	estonia	GPE
taxlaw-2796	692	6	20%	PERCENT
taxlaw-2796	692	7	20%	PERCENT
taxlaw-2796	692	8	georgia	GPE
taxlaw-2796	692	9	montenegro	GPE
taxlaw-2796	692	10	kazakhstan	GPE
taxlaw-2796	692	11	russia	GPE
taxlaw-2796	692	12	albania	GPE
taxlaw-2796	692	13	kyrgyzstan	GPE
taxlaw-2796	692	14	macedonia	GPE
taxlaw-2796	692	15	mongolia	GPE
taxlaw-2796	692	16	romania slovak	GPE
taxlaw-2796	696	1	two	CARDINAL
taxlaw-2796	698	1	167	CARDINAL
taxlaw-2796	699	1	112	CARDINAL
taxlaw-2796	699	2	ey worldwide corp.	ORG
taxlaw-2796	699	3	112	CARDINAL
taxlaw-2796	700	1	214	CARDINAL
taxlaw-2796	700	2	columbia	ORG
taxlaw-2796	702	1	1:174	CARDINAL
taxlaw-2796	713	1	168	CARDINAL
taxlaw-2796	715	1	kim & varsano	ORG
taxlaw-2796	715	2	161	CARDINAL
taxlaw-2796	715	3	741	CARDINAL
taxlaw-2796	715	4	169	CARDINAL
taxlaw-2796	716	1	richard m. bird	PERSON
taxlaw-2796	716	2	10	CARDINAL
taxlaw-2796	716	3	asia-pac	LOC
taxlaw-2796	717	1	134	CARDINAL
taxlaw-2796	717	2	2004	DATE
taxlaw-2796	718	1	170	CARDINAL
taxlaw-2796	719	1	kim & varsano	ORG
taxlaw-2796	719	2	161	CARDINAL
taxlaw-2796	719	3	732–36	CARDINAL
taxlaw-2796	719	4	2010	DATE
taxlaw-2796	719	5	taxatio$	DATE
taxlaw-2796	719	6	215	CARDINAL
taxlaw-2796	720	1	recent years	DATE
taxlaw-2796	725	1	zero	CARDINAL
taxlaw-2796	726	1	171	CARDINAL
taxlaw-2796	727	1	two	CARDINAL
taxlaw-2796	727	2	37	CARDINAL
taxlaw-2796	727	3	alberto alesina & george-marios angeletos	ORG
taxlaw-2796	727	4	u.s.	GPE
taxlaw-2796	727	5	europe	LOC
taxlaw-2796	727	6	nat’l bureau of econ.	ORG
taxlaw-2796	728	1	9502, 2003	DATE
taxlaw-2796	729	1	172	CARDINAL
taxlaw-2796	730	1	canada	GPE
taxlaw-2796	731	1	john burbidge	PERSON
taxlaw-2796	731	2	canada	GPE
taxlaw-2796	731	3	1987	DATE
taxlaw-2796	732	1	173	CARDINAL
taxlaw-2796	734	1	10	CARDINAL
taxlaw-2796	735	1	richard m. bird	PERSON
taxlaw-2796	735	2	jorge martinez-vazquez & benno torgler	PERSON
taxlaw-2796	735	3	38	CARDINAL
taxlaw-2796	736	1	anal.	ORG
taxlaw-2796	736	2	55	CARDINAL
taxlaw-2796	736	3	2008	DATE
taxlaw-2796	737	1	216	CARDINAL
taxlaw-2796	737	2	columbia	ORG
taxlaw-2796	744	1	two	CARDINAL
taxlaw-2796	745	1	nordic	NORP
taxlaw-2796	749	1	174	CARDINAL
taxlaw-2796	750	1	boadway	ORG
taxlaw-2796	750	2	18	CARDINAL
taxlaw-2796	750	3	926	CARDINAL
taxlaw-2796	751	1	175	CARDINAL
taxlaw-2796	752	1	richard m. bird & oliver oldman	PERSON
taxlaw-2796	752	2	31	CARDINAL
taxlaw-2796	753	1	int’l	PRODUCT
taxlaw-2796	754	1	doc	ORG
taxlaw-2796	754	2	2010	DATE
taxlaw-2796	754	3	217	CARDINAL
taxlaw-2796	755	1	eastern european	NORP
taxlaw-2796	755	2	soviet	NORP
taxlaw-2796	763	1	439	CARDINAL
taxlaw-2796	763	2	442	CARDINAL
taxlaw-2796	763	3	1977	DATE
taxlaw-2796	764	1	176	CARDINAL
taxlaw-2796	765	1	supra	PERSON
taxlaw-2796	765	2	133–36	CARDINAL
taxlaw-2796	766	1	177	CARDINAL
taxlaw-2796	767	1	supra	PERSON