id	sid	eid	entity	type
taxlaw-2797	1	1	microsoft	ORG
taxlaw-2797	1	2	6	CARDINAL
taxlaw-2797	1	3	218	CARDINAL
taxlaw-2797	5	1	the united states	GPE
taxlaw-2797	11	1	219	CARDINAL
taxlaw-2797	11	2	i. price indication regulation	ORG
taxlaw-2797	11	3	223	CARDINAL
taxlaw-2797	11	4	223	CARDINAL
taxlaw-2797	11	5	bar-ilan university	ORG
taxlaw-2797	11	6	israel	GPE
taxlaw-2797	13	1	ben alarie	PERSON
taxlaw-2797	13	2	batchelder	GPE
taxlaw-2797	13	3	massimo d’antoni, yuval feldman	PERSON
taxlaw-2797	13	4	ed iacobucci	PERSON
taxlaw-2797	13	5	frank pedersen	PERSON
taxlaw-2797	13	6	eric zolt	PERSON
taxlaw-2797	13	7	the university of toronto	ORG
taxlaw-2797	13	8	the hebrew university	ORG
taxlaw-2797	13	9	tel aviv university	ORG
taxlaw-2797	14	1	nyu	ORG
taxlaw-2797	14	2	hauser global law program	ORG
taxlaw-2797	15	1	2010	DATE
taxlaw-2797	15	2	219	CARDINAL
taxlaw-2797	15	3	226 ii	QUANTITY
taxlaw-2797	16	1	234 iii	QUANTITY
taxlaw-2797	16	2	237	CARDINAL
taxlaw-2797	18	1	242	CARDINAL
taxlaw-2797	18	2	243	CARDINAL
taxlaw-2797	18	3	244	CARDINAL
taxlaw-2797	18	4	247	CARDINAL
taxlaw-2797	18	5	d.	NORP
taxlaw-2797	19	1	249	CARDINAL
taxlaw-2797	20	1	253	CARDINAL
taxlaw-2797	20	2	253	CARDINAL
taxlaw-2797	20	3	255	CARDINAL
taxlaw-2797	20	4	258	CARDINAL
taxlaw-2797	22	1	1	CARDINAL
taxlaw-2797	24	1	louis kaplow	PERSON
taxlaw-2797	24	2	348–58 (2008	DATE
taxlaw-2797	25	1	louis kaplow & steven shavell	ORG
taxlaw-2797	25	2	15–38	CARDINAL
taxlaw-2797	25	3	381–464	CARDINAL
taxlaw-2797	25	4	2002	DATE
taxlaw-2797	26	1	2	CARDINAL
taxlaw-2797	27	1	98	CARDINAL
taxlaw-2797	27	2	1373 (2003	DATE
taxlaw-2797	28	1	alon harel & ehud guttel	ORG
taxlaw-2797	28	2	72	CARDINAL
taxlaw-2797	29	1	l. rev	PERSON
taxlaw-2797	29	2	1197 (2005	DATE
taxlaw-2797	29	3	john d. hanson & douglas	PERSON
taxlaw-2797	29	4	d. kysar	PERSON
taxlaw-2797	29	5	74	CARDINAL
taxlaw-2797	30	1	l. rev	PERSON
taxlaw-2797	31	1	630	CARDINAL
taxlaw-2797	31	2	1999	DATE
taxlaw-2797	31	3	r. sunstein	PERSON
taxlaw-2797	31	4	73	CARDINAL
taxlaw-2797	32	1	l. rev	PERSON
taxlaw-2797	33	1	249	CARDINAL
taxlaw-2797	33	2	2006	DATE
taxlaw-2797	33	3	yuval feldman & doron	ORG
taxlaw-2797	33	4	102	CARDINAL
taxlaw-2797	33	5	l. rev	PERSON
taxlaw-2797	33	6	223	CARDINAL
taxlaw-2797	33	7	2008	DATE
taxlaw-2797	34	1	russell b. korobkin	PERSON
taxlaw-2797	34	2	97	CARDINAL
taxlaw-2797	34	3	l. rev	PERSON
taxlaw-2797	34	4	1227	CARDINAL
taxlaw-2797	34	5	2002	DATE
taxlaw-2797	34	6	timur kuran & cass	ORG
taxlaw-2797	34	7	r. sunstein	PERSON
taxlaw-2797	34	8	51	CARDINAL
taxlaw-2797	35	1	l. rev	PERSON
taxlaw-2797	36	1	683	CARDINAL
taxlaw-2797	36	2	1998	DATE
taxlaw-2797	37	1	220	CARDINAL
taxlaw-2797	37	2	columbia	ORG
taxlaw-2797	38	1	1:218	CARDINAL
taxlaw-2797	46	1	3	CARDINAL
taxlaw-2797	47	1	jeffrey j. rachlinski	PERSON
taxlaw-2797	47	2	97	CARDINAL
taxlaw-2797	47	3	l. rev	PERSON
taxlaw-2797	47	4	1165	CARDINAL
taxlaw-2797	47	5	1177–1206	CARDINAL
taxlaw-2797	47	6	2003	DATE
taxlaw-2797	48	1	4.	CARDINAL
taxlaw-2797	48	2	james buchanan	PERSON
taxlaw-2797	48	3	126–43	CARDINAL
taxlaw-2797	48	4	1967	DATE
taxlaw-2797	49	1	5	CARDINAL
taxlaw-2797	49	2	59	CARDINAL
taxlaw-2797	50	1	166–70	DATE
taxlaw-2797	51	1	6	CARDINAL
taxlaw-2797	51	2	69–77	CARDINAL
taxlaw-2797	52	1	vicki g. morwitz et al	PERSON
taxlaw-2797	52	2	2009	DATE
taxlaw-2797	52	3	may 14, 2010	DATE
taxlaw-2797	53	1	hereinafter morwitz	PERSON
taxlaw-2797	54	1	7	CARDINAL
taxlaw-2797	54	2	morwitz	ORG
taxlaw-2797	54	3	6	CARDINAL
taxlaw-2797	55	1	2010	DATE
taxlaw-2797	55	2	221	CARDINAL
taxlaw-2797	55	3	regulation.8 european	ORG
taxlaw-2797	56	1	european	NORP
taxlaw-2797	56	2	oecd	ORG
taxlaw-2797	56	3	canada	GPE
taxlaw-2797	56	4	australia	GPE
taxlaw-2797	56	5	us	GPE
taxlaw-2797	57	1	american	NORP
taxlaw-2797	58	1	first	ORDINAL
taxlaw-2797	58	2	european	NORP
taxlaw-2797	58	3	second	ORDINAL
taxlaw-2797	58	4	the last three decades	DATE
taxlaw-2797	62	1	36	CARDINAL
taxlaw-2797	63	1	9	CARDINAL
taxlaw-2797	63	2	98/6	CARDINAL
taxlaw-2797	63	3	1998	DATE
taxlaw-2797	64	1	ec	ORG
taxlaw-2797	65	1	98/6	CARDINAL
taxlaw-2797	66	1	10	CARDINAL
taxlaw-2797	67	1	3 (2006	DATE
taxlaw-2797	67	2	aus.	GPE
taxlaw-2797	67	3	2008	DATE
taxlaw-2797	67	4	aus.	GPE
taxlaw-2797	67	5	canadian	NORP
taxlaw-2797	67	6	101	CARDINAL
taxlaw-2797	67	7	may 14, 2010	DATE
taxlaw-2797	68	1	11	CARDINAL
taxlaw-2797	70	1	12	CARDINAL
taxlaw-2797	71	1	31–32	DATE
taxlaw-2797	72	1	13	CARDINAL
taxlaw-2797	74	1	14	CARDINAL
taxlaw-2797	75	1	34	CARDINAL
taxlaw-2797	76	1	222	CARDINAL
taxlaw-2797	77	1	1:218	CARDINAL
taxlaw-2797	84	1	only one	CARDINAL
taxlaw-2797	87	1	two	CARDINAL
taxlaw-2797	88	1	first	ORDINAL
taxlaw-2797	91	1	second	ORDINAL
taxlaw-2797	92	1	second	ORDINAL
taxlaw-2797	93	1	six	CARDINAL
taxlaw-2797	96	1	section iii	PERSON
taxlaw-2797	99	1	section vi	PERSON
taxlaw-2797	100	1	2010	DATE
taxlaw-2797	100	2	223	CARDINAL
taxlaw-2797	100	3	marketplace.15	PERSON
taxlaw-2797	101	1	europe	LOC
taxlaw-2797	102	1	1998	DATE
taxlaw-2797	102	2	european	NORP
taxlaw-2797	102	3	non-european	NORP
taxlaw-2797	102	4	zealand21	ORG
taxlaw-2797	102	5	australia	GPE
taxlaw-2797	102	6	recent years	DATE
taxlaw-2797	102	7	1974	DATE
taxlaw-2797	102	8	15	CARDINAL
taxlaw-2797	103	1	may 14, 2010	DATE
taxlaw-2797	104	1	16	CARDINAL
taxlaw-2797	104	2	brian w. harvey & deborah l. parry	PERSON
taxlaw-2797	104	3	372–383	CARDINAL
taxlaw-2797	104	4	4th	ORDINAL
taxlaw-2797	104	5	1992	DATE
taxlaw-2797	105	1	17	CARDINAL
taxlaw-2797	106	1	98/6	CARDINAL
taxlaw-2797	106	2	9	CARDINAL
taxlaw-2797	106	3	1988	DATE
taxlaw-2797	106	4	s.i. 1988/2078	PERSON
taxlaw-2797	106	5	2	CARDINAL
taxlaw-2797	106	6	eng	LANGUAGE
taxlaw-2797	108	1	18	CARDINAL
taxlaw-2797	109	1	98/6	CARDINAL
taxlaw-2797	109	2	9	CARDINAL
taxlaw-2797	109	3	6	DATE
taxlaw-2797	109	4	19	CARDINAL
taxlaw-2797	111	1	hans schulte-nolke & leonie meyer	PERSON
taxlaw-2797	111	2	98/6	CARDINAL
taxlaw-2797	111	3	ec	ORG
taxlaw-2797	111	4	581	CARDINAL
taxlaw-2797	111	5	584	CARDINAL
taxlaw-2797	111	6	2007	DATE
taxlaw-2797	112	1	u.k.	GPE
taxlaw-2797	112	2	1968	DATE
taxlaw-2797	113	1	richards v. westminster motors ltd.	ORG
taxlaw-2797	114	1	1976	DATE
taxlaw-2797	114	2	88	DATE
taxlaw-2797	115	1	1987	DATE
taxlaw-2797	115	2	eng	GPE
taxlaw-2797	116	1	17	CARDINAL
taxlaw-2797	117	1	21	CARDINAL
taxlaw-2797	118	1	alan a. tait	PERSON
taxlaw-2797	118	2	357	CARDINAL
taxlaw-2797	119	1	1988	DATE
taxlaw-2797	120	1	22	CARDINAL
taxlaw-2797	121	1	5741–1981	CARDINAL
taxlaw-2797	121	2	35	CARDINAL
taxlaw-2797	121	3	298	CARDINAL
taxlaw-2797	121	4	1980–81	ORDINAL
taxlaw-2797	121	5	isr	ORG
taxlaw-2797	122	1	23	CARDINAL
taxlaw-2797	123	1	10	CARDINAL
taxlaw-2797	123	2	aus.	GPE
taxlaw-2797	123	3	10	CARDINAL
taxlaw-2797	124	1	224	CARDINAL
taxlaw-2797	124	2	columbia	ORG
taxlaw-2797	125	1	1:218	CARDINAL
taxlaw-2797	126	1	european	NORP
taxlaw-2797	126	2	israel	GPE
taxlaw-2797	126	3	china.25 canada	ORG
taxlaw-2797	126	4	u.s.	GPE
taxlaw-2797	127	1	europe	LOC
taxlaw-2797	127	2	u.s.	GPE
taxlaw-2797	127	3	european	NORP
taxlaw-2797	127	4	europe	LOC
taxlaw-2797	127	5	7.6%	PERCENT
taxlaw-2797	127	6	switzerland	GPE
taxlaw-2797	127	7	25%	PERCENT
taxlaw-2797	127	8	denmark	GPE
taxlaw-2797	127	9	norway	GPE
taxlaw-2797	127	10	sweden	GPE
taxlaw-2797	127	11	19.5%,28	CARDINAL
taxlaw-2797	127	12	u.s.	GPE
taxlaw-2797	127	13	8.25%	PERCENT
taxlaw-2797	127	14	us	GPE
taxlaw-2797	127	15	european	NORP
taxlaw-2797	128	1	american	NORP
taxlaw-2797	129	1	first	ORDINAL
taxlaw-2797	129	2	rising.30	GPE
taxlaw-2797	129	3	second	ORDINAL
taxlaw-2797	129	4	u.s.	GPE
taxlaw-2797	129	5	24	CARDINAL
taxlaw-2797	130	1	98/6	CARDINAL
taxlaw-2797	130	2	9	CARDINAL
taxlaw-2797	131	1	2	CARDINAL
taxlaw-2797	131	2	25	CARDINAL
taxlaw-2797	132	1	israel	GPE
taxlaw-2797	132	2	22	CARDINAL
taxlaw-2797	132	3	17b	CARDINAL
taxlaw-2797	133	1	26	CARDINAL
taxlaw-2797	134	1	canada	GPE
taxlaw-2797	135	1	1997	DATE
taxlaw-2797	135	2	three	CARDINAL
taxlaw-2797	135	3	canadian	NORP
taxlaw-2797	135	4	nova scotia	LOC
taxlaw-2797	135	5	new brunswick	GPE
taxlaw-2797	135	6	newfoundland	GPE
taxlaw-2797	135	7	quebec	GPE
taxlaw-2797	136	1	may 14, 2010	DATE
taxlaw-2797	139	1	late 2008	DATE
taxlaw-2797	139	2	canadian	NORP
taxlaw-2797	140	1	101	CARDINAL
taxlaw-2797	140	2	10	CARDINAL
taxlaw-2797	140	3	prince edward island	GPE
taxlaw-2797	141	1	27	CARDINAL
taxlaw-2797	144	1	u.s.	GPE
taxlaw-2797	144	2	european	NORP
taxlaw-2797	145	1	wallace e. oates	PERSON
taxlaw-2797	145	2	russell matthews 65, 67–68	ORG
taxlaw-2797	145	3	geoffrey brennan ed.	PERSON
taxlaw-2797	145	4	australian university press	ORG
taxlaw-2797	145	5	1988	DATE
taxlaw-2797	147	1	28	CARDINAL
taxlaw-2797	148	1	oecd	ORG
taxlaw-2797	148	2	iv.1	ORG
taxlaw-2797	148	3	iv.1	ORG
taxlaw-2797	148	4	may 14, 2010	DATE
taxlaw-2797	149	1	2007	DATE
taxlaw-2797	150	1	2006/112	CARDINAL
taxlaw-2797	151	1	96	CARDINAL
taxlaw-2797	151	2	97	DATE
taxlaw-2797	151	3	2006	DATE
taxlaw-2797	152	1	l 347	DATE
taxlaw-2797	152	2	1,	PERCENT
taxlaw-2797	152	3	40	DATE
taxlaw-2797	152	4	ec	ORG
taxlaw-2797	153	1	2006/112	CARDINAL
taxlaw-2797	154	1	29	CARDINAL
taxlaw-2797	154	2	the tax foundation	ORG
taxlaw-2797	154	3	2000–2009	CARDINAL
taxlaw-2797	154	4	may 14, 2010	DATE
taxlaw-2797	156	1	2009	DATE
taxlaw-2797	157	1	30	CARDINAL
taxlaw-2797	158	1	2010	DATE
taxlaw-2797	158	2	225	CARDINAL
taxlaw-2797	158	3	more than three	CARDINAL
taxlaw-2797	158	4	u.s.	GPE
taxlaw-2797	159	1	30%.34 31	DATE
taxlaw-2797	161	1	nicholas kaldor	PERSON
taxlaw-2797	161	2	george allen & unwin ltd	ORG
taxlaw-2797	161	3	1955	DATE
taxlaw-2797	161	4	1958	DATE
taxlaw-2797	161	5	alan j. auerbach &	PERSON
taxlaw-2797	161	6	lawrence j. kotlikoff	PERSON
taxlaw-2797	161	7	55–87	CARDINAL
taxlaw-2797	161	8	cambridge	GPE
taxlaw-2797	161	9	univ.	ORG
taxlaw-2797	162	1	1987	DATE
taxlaw-2797	162	2	david bradford	PERSON
taxlaw-2797	163	1	75	CARDINAL
taxlaw-2797	163	2	75–110	CARDINAL
taxlaw-2797	163	3	joseph a. pechman ed.	PERSON
taxlaw-2797	163	4	1980	DATE
taxlaw-2797	163	5	william andrews	PERSON
taxlaw-2797	163	6	87	CARDINAL
taxlaw-2797	164	1	l. rev	PERSON
taxlaw-2797	164	2	1113 (1974	DATE
taxlaw-2797	164	3	michael graetz	PERSON
taxlaw-2797	164	4	92	CARDINAL
taxlaw-2797	165	1	l. rev	PERSON
taxlaw-2797	165	2	1575	DATE
taxlaw-2797	165	3	1979	DATE
taxlaw-2797	165	4	alvin warren	PERSON
taxlaw-2797	165	5	89	CARDINAL
taxlaw-2797	165	6	yale l. j. 1081 (	PERSON
taxlaw-2797	165	7	1980	DATE
taxlaw-2797	165	8	robert e. hall & alvin rabushka	PERSON
taxlaw-2797	166	1	2d	CARDINAL
taxlaw-2797	166	2	1995	DATE
taxlaw-2797	167	1	joseph bankman & thomas griffith	ORG
taxlaw-2797	168	1	47	CARDINAL
taxlaw-2797	169	1	377	CARDINAL
taxlaw-2797	169	2	1992	DATE
taxlaw-2797	170	1	barbara h. fried	PERSON
taxlaw-2797	170	2	44	CARDINAL
taxlaw-2797	170	3	stan	PERSON
taxlaw-2797	171	1	l. rev	PERSON
taxlaw-2797	172	1	961	CARDINAL
taxlaw-2797	172	2	1992	DATE
taxlaw-2797	173	1	john k. mcnulty	PERSON
taxlaw-2797	173	2	the united states	GPE
taxlaw-2797	173	3	88	CARDINAL
taxlaw-2797	174	1	l. rev	PERSON
taxlaw-2797	174	2	2095	CARDINAL
taxlaw-2797	174	3	2117–2125	CARDINAL
taxlaw-2797	174	4	2000	DATE
taxlaw-2797	175	1	david bradford	PERSON
taxlaw-2797	175	2	the twenty-first century	DATE
taxlaw-2797	175	3	1	CARDINAL
taxlaw-2797	175	4	alan j. auerbach & kevin a. hassett eds.	PERSON
taxlaw-2797	175	5	aei press	ORG
taxlaw-2797	175	6	2005	DATE
taxlaw-2797	175	7	michael j. graetz	PERSON
taxlaw-2797	175	8	100 million	CARDINAL
taxlaw-2797	175	9	u.s.	GPE
taxlaw-2797	175	10	112	CARDINAL
taxlaw-2797	176	1	261	CARDINAL
taxlaw-2797	176	2	2002	DATE
taxlaw-2797	176	3	edward j. mccaffery	PERSON
taxlaw-2797	176	4	103	CARDINAL
taxlaw-2797	176	5	mich l. rev	PERSON
taxlaw-2797	176	6	807	CARDINAL
taxlaw-2797	176	7	2005	DATE
taxlaw-2797	176	8	joseph bankman & david a. weisbach	ORG
taxlaw-2797	176	9	58	CARDINAL
taxlaw-2797	176	10	stan l. rev	PERSON
taxlaw-2797	176	11	1413	CARDINAL
taxlaw-2797	176	12	2006	DATE
taxlaw-2797	176	13	daniel shaviro	PERSON
taxlaw-2797	176	14	60	CARDINAL
taxlaw-2797	176	15	stan l. rev	PERSON
taxlaw-2797	176	16	745	CARDINAL
taxlaw-2797	176	17	2007	DATE
taxlaw-2797	177	1	32	CARDINAL
taxlaw-2797	178	1	david f. bradford &	PERSON
taxlaw-2797	178	2	the u.s. treasury	ORG
taxlaw-2797	178	3	2d	CARDINAL
taxlaw-2797	178	4	1984	DATE
taxlaw-2797	178	5	gregg a. esenwein &	PERSON
taxlaw-2797	178	6	jane g. gravelle	PERSON
taxlaw-2797	181	1	2004	DATE
taxlaw-2797	182	1	u.s.	GPE
taxlaw-2797	182	2	jane g. gravelle	PERSON
taxlaw-2797	186	1	2006	DATE
taxlaw-2797	186	2	james m. bickley	PERSON
taxlaw-2797	186	3	4–6	CARDINAL
taxlaw-2797	189	1	2004	DATE
taxlaw-2797	190	1	33	CARDINAL
taxlaw-2797	191	1	john l. mikesell	PERSON
taxlaw-2797	191	2	american	NORP
taxlaw-2797	191	3	50	CARDINAL
taxlaw-2797	191	4	nat’l tax journal	NORP
taxlaw-2797	191	5	149	CARDINAL
taxlaw-2797	191	6	1997	DATE
taxlaw-2797	191	7	u.s.	GPE
taxlaw-2797	191	8	john buckley & diane lim rogers	ORG
taxlaw-2797	192	1	104	CARDINAL
taxlaw-2797	192	2	1277	CARDINAL
taxlaw-2797	192	3	sept. 13, 2004	DATE
taxlaw-2797	193	1	34	CARDINAL
taxlaw-2797	194	1	william g. gale	PERSON
taxlaw-2797	194	2	52	CARDINAL
taxlaw-2797	194	3	443	CARDINAL
taxlaw-2797	194	4	455–56	CARDINAL
taxlaw-2797	194	5	1999	DATE
taxlaw-2797	194	6	over 50%	PERCENT
taxlaw-2797	194	7	over 100%	PERCENT
taxlaw-2797	194	8	william g. gale	PERSON
taxlaw-2797	194	9	107	CARDINAL
taxlaw-2797	194	10	889	CARDINAL
taxlaw-2797	194	11	896	CARDINAL
taxlaw-2797	194	12	898–99	DATE
taxlaw-2797	194	13	may 16, 2005	DATE
taxlaw-2797	194	14	30%	PERCENT
taxlaw-2797	194	15	charles mclure	PERSON
taxlaw-2797	194	16	2005	DATE
taxlaw-2797	194	17	may 14, 2010	DATE
taxlaw-2797	195	1	226	CARDINAL
taxlaw-2797	195	2	columbia	ORG
taxlaw-2797	196	1	1:218	CARDINAL
taxlaw-2797	206	1	35	CARDINAL
taxlaw-2797	207	1	98/6	CARDINAL
taxlaw-2797	207	2	9	CARDINAL
taxlaw-2797	207	3	36	CARDINAL
taxlaw-2797	210	1	john f.	PERSON
taxlaw-2797	210	2	john l. mikesell	PERSON
taxlaw-2797	210	3	30–31	CARDINAL
taxlaw-2797	210	4	johns hopkins univ.	ORG
taxlaw-2797	211	1	2d	CARDINAL
taxlaw-2797	211	2	1994	DATE
taxlaw-2797	211	3	raj chetty et al	PERSON
taxlaw-2797	211	4	99	CARDINAL
taxlaw-2797	213	1	rev	PERSON
taxlaw-2797	213	2	1145	CARDINAL
taxlaw-2797	213	3	1150	CARDINAL
taxlaw-2797	213	4	2009	DATE
taxlaw-2797	214	1	california	GPE
taxlaw-2797	215	1	canadian	NORP
taxlaw-2797	216	1	101	CARDINAL
taxlaw-2797	216	2	10	CARDINAL
taxlaw-2797	216	3	the retail council of canada	ORG
taxlaw-2797	216	4	the prince edward island standing	GPE
taxlaw-2797	216	5	bill 101	LAW
taxlaw-2797	216	6	feb. 17, 2009	DATE
taxlaw-2797	216	7	http://webcache.googleusercontent.com/search?q=cache%3a5pmfthpsw3wj%3awww.ret	CARDINAL
taxlaw-2797	217	1	may 14, 2010	DATE
taxlaw-2797	218	1	2010	DATE
taxlaw-2797	218	2	227	CARDINAL
taxlaw-2797	230	1	37	CARDINAL
taxlaw-2797	231	1	one	CARDINAL
taxlaw-2797	232	1	36	CARDINAL
taxlaw-2797	233	1	38	CARDINAL
taxlaw-2797	241	1	39	CARDINAL
taxlaw-2797	243	1	colin camerer et al	PERSON
taxlaw-2797	244	1	2004	DATE
taxlaw-2797	245	1	228	CARDINAL
taxlaw-2797	245	2	columbia	ORG
taxlaw-2797	247	1	1:218	CARDINAL
taxlaw-2797	250	1	choices.42	ORG
taxlaw-2797	252	1	amos tversky & daniel kahneman	ORG
taxlaw-2797	252	2	211	CARDINAL
taxlaw-2797	252	3	453	CARDINAL
taxlaw-2797	252	4	454–58	CARDINAL
taxlaw-2797	252	5	1981	DATE
taxlaw-2797	252	6	amos tversky & daniel kahneman	ORG
taxlaw-2797	252	7	59	CARDINAL
taxlaw-2797	252	8	business s251	ORG
taxlaw-2797	252	9	71	CARDINAL
taxlaw-2797	252	10	1986	DATE
taxlaw-2797	253	1	41	CARDINAL
taxlaw-2797	254	1	daniel kahneman	PERSON
taxlaw-2797	254	2	93	CARDINAL
taxlaw-2797	256	1	rev	PERSON
taxlaw-2797	256	2	1449	CARDINAL
taxlaw-2797	256	3	2003	DATE
taxlaw-2797	257	1	42	CARDINAL
taxlaw-2797	258	1	amy finkelstein	PERSON
taxlaw-2797	258	2	nat’l bureau of econ.	ORG
taxlaw-2797	259	1	12924	DATE
taxlaw-2797	259	2	2007	DATE
taxlaw-2797	259	3	edward j. mccaffery & jonathan	PERSON
taxlaw-2797	259	4	12	CARDINAL
taxlaw-2797	261	1	106	CARDINAL
taxlaw-2797	261	2	108–127	CARDINAL
taxlaw-2797	261	3	2006	DATE
taxlaw-2797	265	1	george loewensteint &	ORG
taxlaw-2797	265	2	73	CARDINAL
taxlaw-2797	266	1	l. rev	PERSON
taxlaw-2797	266	2	183	CARDINAL
taxlaw-2797	266	3	199	CARDINAL
taxlaw-2797	266	4	2006	DATE
taxlaw-2797	267	1	43	CARDINAL
taxlaw-2797	268	1	stefano dellavigna	PERSON
taxlaw-2797	268	2	47	CARDINAL
taxlaw-2797	268	3	j. econ	PERSON
taxlaw-2797	269	1	315	CARDINAL
taxlaw-2797	269	2	348–53	CARDINAL
taxlaw-2797	269	3	2009	DATE
taxlaw-2797	271	1	36	CARDINAL
taxlaw-2797	271	2	raj chetty	PERSON
taxlaw-2797	271	3	adam looney & kory kroft	ORG
taxlaw-2797	272	1	28–35	DATE
taxlaw-2797	272	2	nat’l bureau of econ research	ORG
taxlaw-2797	272	3	13330, 2007	DATE
taxlaw-2797	272	4	http://www.law.yale.edu/documents/pdf/intellectual_life/07_leo_salience_and_taxation	ORG
taxlaw-2797	273	1	pdf	ORG
taxlaw-2797	273	2	may 14, 2010	DATE
taxlaw-2797	274	1	44	DATE
taxlaw-2797	275	1	amos tversky & daniel kahneman	ORG
taxlaw-2797	275	2	185	CARDINAL
taxlaw-2797	275	3	1124	CARDINAL
taxlaw-2797	275	4	1128–30	DATE
taxlaw-2797	275	5	1974	DATE
taxlaw-2797	275	6	gretchen b. chapman &	PERSON
taxlaw-2797	275	7	eric j. johnson	PERSON
taxlaw-2797	275	8	120	CARDINAL
taxlaw-2797	275	9	120–23	CARDINAL
taxlaw-2797	275	10	thomas gilovich et al	PERSON
taxlaw-2797	275	11	2002	DATE
taxlaw-2797	276	1	45	CARDINAL
taxlaw-2797	277	1	amos tversky & daniel kahneman	ORG
taxlaw-2797	277	2	39 2010	DATE
taxlaw-2797	277	3	229	CARDINAL
taxlaw-2797	279	1	recent public economics	ORG
taxlaw-2797	281	1	341	CARDINAL
taxlaw-2797	281	2	1984	DATE
taxlaw-2797	281	3	richard thaler	PERSON
taxlaw-2797	281	4	12	CARDINAL
taxlaw-2797	281	5	183	CARDINAL
taxlaw-2797	281	6	188–203	CARDINAL
taxlaw-2797	281	7	1999	DATE
taxlaw-2797	282	1	46	DATE
taxlaw-2797	282	2	edward j. mccaffery & jonathan baron	PERSON
taxlaw-2797	282	3	91	CARDINAL
taxlaw-2797	283	1	230	CARDINAL
taxlaw-2797	283	2	2003	DATE
taxlaw-2797	284	1	humpty dumpty blues	PERSON
taxlaw-2797	284	2	69–77	CARDINAL
taxlaw-2797	285	1	47	CARDINAL
taxlaw-2797	286	1	david a. armor	PERSON
taxlaw-2797	286	2	shelley e. taylor	PERSON
taxlaw-2797	286	3	334	CARDINAL
taxlaw-2797	286	4	334–36	CARDINAL
taxlaw-2797	286	5	thomas gilovich et al	PERSON
taxlaw-2797	287	1	2002	DATE
taxlaw-2797	288	1	48	CARDINAL
taxlaw-2797	289	1	338	CARDINAL
taxlaw-2797	290	1	49	DATE
taxlaw-2797	291	1	edward j. mccaffery	PERSON
taxlaw-2797	291	2	41	CARDINAL
taxlaw-2797	291	3	ucla l. rev	PERSON
taxlaw-2797	291	4	1994	DATE
taxlaw-2797	292	1	mccaffery & baron	ORG
taxlaw-2797	292	2	42	CARDINAL
taxlaw-2797	292	3	edward j. mccaffery & jonathan	PERSON
taxlaw-2797	292	4	52	CARDINAL
taxlaw-2797	292	5	ucla l. rev	PERSON
taxlaw-2797	292	6	1745 (2005	DATE
taxlaw-2797	292	7	edward j. mccaffery & joel slemrod	PERSON
taxlaw-2797	292	8	3	CARDINAL
taxlaw-2797	293	1	edward mccaffery & joel slemrod	ORG
taxlaw-2797	293	2	2006	DATE
taxlaw-2797	293	3	aradhna krishna & joel slemrod	ORG
taxlaw-2797	293	4	10	CARDINAL
taxlaw-2797	293	5	int’l	NORP
taxlaw-2797	295	1	189	CARDINAL
taxlaw-2797	295	2	2003	DATE
taxlaw-2797	295	3	leonard burman & mohammed adeel saleem	ORG
taxlaw-2797	295	4	100	CARDINAL
taxlaw-2797	295	5	1437	CARDINAL
taxlaw-2797	295	6	september 15, 2003	DATE
taxlaw-2797	295	7	jeffrey b. liebman &	PERSON
taxlaw-2797	295	8	richard j. zeckhauser	PERSON
taxlaw-2797	295	9	2004	DATE
taxlaw-2797	295	10	harvard university	ORG
taxlaw-2797	295	11	two	CARDINAL
taxlaw-2797	295	12	brian galle	PERSON
taxlaw-2797	295	13	2009	DATE
taxlaw-2797	296	1	50	CARDINAL
taxlaw-2797	297	1	rupert sausgruber & jean-robert tyran	ORG
taxlaw-2797	297	2	230	CARDINAL
taxlaw-2797	297	3	columbia	ORG
taxlaw-2797	299	1	1:218	CARDINAL
taxlaw-2797	299	2	08-21	DATE
taxlaw-2797	299	3	department of economics	ORG
taxlaw-2797	299	4	university of copenhagen	ORG
taxlaw-2797	299	5	2008	DATE
taxlaw-2797	299	6	may 14, 2010	DATE
taxlaw-2797	299	7	edward j. mccaffery & jonathan	PERSON
taxlaw-2797	299	8	19	CARDINAL
taxlaw-2797	299	9	289	CARDINAL
taxlaw-2797	299	10	2006	DATE
taxlaw-2797	300	1	51	CARDINAL
taxlaw-2797	300	2	rupert sausgruber & jean-robert tyran	ORG
taxlaw-2797	300	3	122	CARDINAL
taxlaw-2797	300	4	39	CARDINAL
taxlaw-2797	300	5	41–54	DATE
taxlaw-2797	300	6	2004	DATE
taxlaw-2797	300	7	tomer blumkin et al.	ORG
taxlaw-2797	300	8	realty	GPE
taxlaw-2797	301	1	2194, 2008	DATE
taxlaw-2797	301	2	may 14, 2010	DATE
taxlaw-2797	302	1	52	CARDINAL
taxlaw-2797	303	1	joel slemrod	PERSON
taxlaw-2797	303	2	59	CARDINAL
taxlaw-2797	303	3	2006	DATE
taxlaw-2797	303	4	may 14, 2010	DATE
taxlaw-2797	304	1	53	CARDINAL
taxlaw-2797	304	2	mccaffery & baron	ORG
taxlaw-2797	304	3	humpty dumpty blues	PERSON
taxlaw-2797	304	4	46	CARDINAL
taxlaw-2797	305	1	54	CARDINAL
taxlaw-2797	305	2	mccaffery &	ORG
taxlaw-2797	305	3	42	CARDINAL
taxlaw-2797	305	4	117–19	DATE
taxlaw-2797	305	5	asa lofgren & katarina nordblom	ORG
taxlaw-2797	305	6	16	CARDINAL
taxlaw-2797	306	1	1809	DATE
taxlaw-2797	306	2	2009	DATE
taxlaw-2797	306	3	edward j. mccaffery & jonathan	PERSON
taxlaw-2797	306	4	25	CARDINAL
taxlaw-2797	306	5	j. econ	PERSON
taxlaw-2797	307	1	psychol	PERSON
taxlaw-2797	308	1	679	CARDINAL
taxlaw-2797	308	2	2004	DATE
taxlaw-2797	308	3	catherine c. eckel et al	PERSON
taxlaw-2797	308	4	89	CARDINAL
taxlaw-2797	308	5	j. pub.	ORG
taxlaw-2797	310	1	1543	CARDINAL
taxlaw-2797	310	2	2005	DATE
taxlaw-2797	311	1	steffen kallbekken & stephan kroll	ORG
taxlaw-2797	312	1	2007	DATE
taxlaw-2797	312	2	kilian bizer	PERSON
taxlaw-2797	312	3	german	NORP
taxlaw-2797	312	4	16 eur	QUANTITY
taxlaw-2797	313	1	j. pol.	PERSON
taxlaw-2797	315	1	843	CARDINAL
taxlaw-2797	315	2	2000	DATE
taxlaw-2797	315	3	stefan traub	PERSON
taxlaw-2797	315	4	germany	GPE
taxlaw-2797	316	1	55	CARDINAL
taxlaw-2797	317	1	norman gemmell et al	PERSON
taxlaw-2797	317	2	the united kingdom	GPE
taxlaw-2797	317	3	114	CARDINAL
taxlaw-2797	318	1	j. f117	PERSON
taxlaw-2797	318	2	2004	DATE
taxlaw-2797	319	1	56	CARDINAL
taxlaw-2797	320	1	liebman & zeckhauser	ORG
taxlaw-2797	320	2	49	DATE
taxlaw-2797	320	3	15	CARDINAL
taxlaw-2797	320	4	naomi e. feldman &	PERSON
taxlaw-2797	320	5	peter katuscak	PERSON
taxlaw-2797	321	1	304, 2006	DATE
taxlaw-2797	321	2	http://ideas.repec.org/p/cer/papers/wp304.html	ORG
taxlaw-2797	321	3	may 14, 2010	DATE
taxlaw-2797	322	1	2010	DATE
taxlaw-2797	322	2	231	CARDINAL
taxlaw-2797	323	1	one	CARDINAL
taxlaw-2797	324	1	taxpayers.64	GPE
taxlaw-2797	324	2	57	DATE
taxlaw-2797	325	1	kerschbamer & georg kirchsteiger	ORG
taxlaw-2797	326	1	16	CARDINAL
taxlaw-2797	327	1	719	CARDINAL
taxlaw-2797	327	2	2000	DATE
taxlaw-2797	329	1	rainald borck et al.	PERSON
taxlaw-2797	329	2	68	CARDINAL
taxlaw-2797	329	3	s. econ	PERSON
taxlaw-2797	330	1	j. 672	PERSON
taxlaw-2797	330	2	672	CARDINAL
taxlaw-2797	330	3	2002	DATE
taxlaw-2797	330	4	arno riedl & jean-robert tyran	ORG
taxlaw-2797	330	5	89	CARDINAL
taxlaw-2797	331	1	2369	DATE
taxlaw-2797	331	2	2369	DATE
taxlaw-2797	331	3	2005	DATE
taxlaw-2797	332	1	58	CARDINAL
taxlaw-2797	333	1	buchanan	PERSON
taxlaw-2797	333	2	4	CARDINAL
taxlaw-2797	333	3	126–43	CARDINAL
taxlaw-2797	333	4	59	CARDINAL
taxlaw-2797	335	1	wallace e. oates	PERSON
taxlaw-2797	335	2	441	CARDINAL
taxlaw-2797	335	3	w.e. oates ed.	ORG
taxlaw-2797	335	4	edward elgar 1991	PERSON
taxlaw-2797	335	5	e. dollery & andrew c. worthington	ORG
taxlaw-2797	335	6	10	CARDINAL
taxlaw-2797	337	1	261	CARDINAL
taxlaw-2797	337	2	261	CARDINAL
taxlaw-2797	337	3	1996	DATE
taxlaw-2797	339	1	james r. hines	PERSON
taxlaw-2797	339	2	richard h. thaler	PERSON
taxlaw-2797	339	3	9	CARDINAL
taxlaw-2797	340	1	persp	PERSON
taxlaw-2797	341	1	217	CARDINAL
taxlaw-2797	341	2	1995	DATE
taxlaw-2797	341	3	elizabeth becker	PERSON
taxlaw-2797	341	4	86	CARDINAL
taxlaw-2797	342	1	85	CARDINAL
taxlaw-2797	343	1	60	CARDINAL
taxlaw-2797	345	1	61	CARDINAL
taxlaw-2797	346	1	aradhna krishna et al.	PERSON
taxlaw-2797	346	2	78	CARDINAL
taxlaw-2797	346	3	101	CARDINAL
taxlaw-2797	346	4	2002	DATE
taxlaw-2797	346	5	maggie wenjing liu & dilip soman	PERSON
taxlaw-2797	346	6	659	CARDINAL
taxlaw-2797	346	7	paul m. herr & frank r. kardes eds.	PERSON
taxlaw-2797	346	8	2008	DATE
taxlaw-2797	347	1	62	CARDINAL
taxlaw-2797	348	1	krishna et al.	PERSON
taxlaw-2797	348	2	supra	PERSON
taxlaw-2797	348	3	61	CARDINAL
taxlaw-2797	348	4	101–03	DATE
taxlaw-2797	348	5	liu & soman	ORG
taxlaw-2797	348	6	61	CARDINAL
taxlaw-2797	348	7	672–76	DATE
taxlaw-2797	349	1	63	DATE
taxlaw-2797	350	1	krishna et al.	PERSON
taxlaw-2797	350	2	supra	PERSON
taxlaw-2797	350	3	61	CARDINAL
taxlaw-2797	350	4	106–09	DATE
taxlaw-2797	351	1	64	CARDINAL
taxlaw-2797	352	1	krishna & slemrod	ORG
taxlaw-2797	352	2	supra	PERSON
taxlaw-2797	352	3	49	DATE
taxlaw-2797	353	1	232	CARDINAL
taxlaw-2797	353	2	columbia	ORG
taxlaw-2797	355	1	1:218	CARDINAL
taxlaw-2797	358	1	65	DATE
taxlaw-2797	359	1	richard thaler	PERSON
taxlaw-2797	359	2	4	CARDINAL
taxlaw-2797	359	3	sci	ORG
taxlaw-2797	359	4	199	CARDINAL
taxlaw-2797	359	5	204	CARDINAL
taxlaw-2797	359	6	1985	DATE
taxlaw-2797	360	1	russell s.	PERSON
taxlaw-2797	360	2	35	CARDINAL
taxlaw-2797	360	3	timothy m. devinney ed.	PERSON
taxlaw-2797	360	4	1988	DATE
taxlaw-2797	360	5	daniel s. putler	PERSON
taxlaw-2797	360	6	11	CARDINAL
taxlaw-2797	360	7	sci	ORG
taxlaw-2797	360	8	287	CARDINAL
taxlaw-2797	360	9	287	CARDINAL
taxlaw-2797	360	10	1992	DATE
taxlaw-2797	360	11	richard a. briesch et al	PERSON
taxlaw-2797	360	12	24	CARDINAL
taxlaw-2797	361	1	202	CARDINAL
taxlaw-2797	361	2	202	CARDINAL
taxlaw-2797	361	3	1997	DATE
taxlaw-2797	362	1	66	CARDINAL
taxlaw-2797	363	1	vicki g. morwitz et al	PERSON
taxlaw-2797	363	2	35	CARDINAL
taxlaw-2797	363	3	j. marketing res	WORK_OF_ART
taxlaw-2797	364	1	453	CARDINAL
taxlaw-2797	364	2	456	CARDINAL
taxlaw-2797	364	3	1998	DATE
taxlaw-2797	366	1	morwitz et al.	PERSON
taxlaw-2797	366	2	shih-fen s. chen et al.	ORG
taxlaw-2797	366	3	74	CARDINAL
taxlaw-2797	366	4	j. retailing	ORG
taxlaw-2797	366	5	353	CARDINAL
taxlaw-2797	366	6	355	CARDINAL
taxlaw-2797	366	7	1998	DATE
taxlaw-2797	367	1	67	CARDINAL
taxlaw-2797	368	1	richard l. ott &	PERSON
taxlaw-2797	368	2	david m. andrus	PERSON
taxlaw-2797	368	3	28	CARDINAL
taxlaw-2797	369	1	134	CARDINAL
taxlaw-2797	369	2	134	CARDINAL
taxlaw-2797	369	3	2000	DATE
taxlaw-2797	370	1	68	CARDINAL
taxlaw-2797	371	1	138–39	DATE
taxlaw-2797	372	1	69	CARDINAL
taxlaw-2797	373	1	marco bertini & luc	PERSON
taxlaw-2797	373	2	27	CARDINAL
taxlaw-2797	373	3	sci	ORG
taxlaw-2797	373	4	236	CARDINAL
taxlaw-2797	373	5	236	CARDINAL
taxlaw-2797	373	6	2008	DATE
taxlaw-2797	374	1	70	CARDINAL
taxlaw-2797	375	1	thaler	ORG
taxlaw-2797	375	2	65	CARDINAL
taxlaw-2797	375	3	208	CARDINAL
taxlaw-2797	375	4	13	CARDINAL
taxlaw-2797	375	5	timothy b. heath et al	PERSON
taxlaw-2797	375	6	22	CARDINAL
taxlaw-2797	376	1	90 (1995	DATE
taxlaw-2797	376	2	2010	DATE
taxlaw-2797	376	3	233	CARDINAL
taxlaw-2797	376	4	demand.74	GPE
taxlaw-2797	376	5	one	CARDINAL
taxlaw-2797	376	6	one	CARDINAL
taxlaw-2797	378	1	71	CARDINAL
taxlaw-2797	379	1	thaler	ORG
taxlaw-2797	379	2	65	CARDINAL
taxlaw-2797	379	3	201	CARDINAL
taxlaw-2797	379	4	04	CARDINAL
taxlaw-2797	379	5	hyeong min kim & luke kachersky	PERSON
taxlaw-2797	379	6	15	CARDINAL
taxlaw-2797	379	7	j. product & brand	ORG
taxlaw-2797	380	1	139	CARDINAL
taxlaw-2797	380	2	2006	DATE
taxlaw-2797	381	1	72	DATE
taxlaw-2797	382	1	manoj thomas &	PERSON
taxlaw-2797	382	2	vicki morwitz	PERSON
taxlaw-2797	382	3	nov. 13, 2007	DATE
taxlaw-2797	383	1	73	CARDINAL
taxlaw-2797	384	1	hossain &	ORG
taxlaw-2797	384	2	john morgan	PERSON
taxlaw-2797	384	3	ebay	ORG
taxlaw-2797	384	4	6	CARDINAL
taxlaw-2797	385	1	analysis & pol’y	ORG
taxlaw-2797	386	1	3 (2006	DATE
taxlaw-2797	386	2	ebay	ORG
taxlaw-2797	386	3	morwitz et al.	PERSON
taxlaw-2797	386	4	66	CARDINAL
taxlaw-2797	386	5	454–61	DATE
taxlaw-2797	386	6	dipankar chakravarti et al.	PERSON
taxlaw-2797	386	7	12	CARDINAL
taxlaw-2797	386	8	j. consumer psychol	PERSON
taxlaw-2797	387	1	215	CARDINAL
taxlaw-2797	387	2	2002	DATE
taxlaw-2797	389	1	hyeong min kim	PERSON
taxlaw-2797	389	2	19	CARDINAL
taxlaw-2797	389	3	j. behav	PERSON
taxlaw-2797	390	1	381	CARDINAL
taxlaw-2797	390	2	2006	DATE
taxlaw-2797	390	3	bertini & wathieu	ORG
taxlaw-2797	390	4	supra	PERSON
taxlaw-2797	390	5	69	CARDINAL
taxlaw-2797	391	1	74	CARDINAL
taxlaw-2797	392	1	hossain & morgan	ORG
taxlaw-2797	392	2	73	CARDINAL
taxlaw-2797	392	3	24–25	CARDINAL
taxlaw-2797	392	4	morwitz et al.	PERSON
taxlaw-2797	392	5	66	CARDINAL
taxlaw-2797	392	6	460–62	CARDINAL
taxlaw-2797	393	1	al.	PERSON
taxlaw-2797	393	2	73	CARDINAL
taxlaw-2797	393	3	225–26	DATE
taxlaw-2797	394	1	kim	PERSON
taxlaw-2797	394	2	supra	PERSON
taxlaw-2797	394	3	73	CARDINAL
taxlaw-2797	394	4	387–88	DATE
taxlaw-2797	396	1	bertini & wathieu	ORG
taxlaw-2797	396	2	supra	PERSON
taxlaw-2797	396	3	69	CARDINAL
taxlaw-2797	396	4	244–45	DATE
taxlaw-2797	397	1	75	CARDINAL
taxlaw-2797	398	1	lan xia & kent	ORG
taxlaw-2797	398	2	b. monroe	PERSON
taxlaw-2797	398	3	18	CARDINAL
taxlaw-2797	398	4	63	CARDINAL
taxlaw-2797	398	5	65–68	CARDINAL
taxlaw-2797	398	6	2004	DATE
taxlaw-2797	399	1	76	CARDINAL
taxlaw-2797	399	2	chetty et al.	PERSON
taxlaw-2797	399	3	36	CARDINAL
taxlaw-2797	400	1	finkelstein	GPE
taxlaw-2797	400	2	supra	PERSON
taxlaw-2797	400	3	42	CARDINAL
taxlaw-2797	401	1	finkelstein	PERSON
taxlaw-2797	403	1	234	CARDINAL
taxlaw-2797	404	1	1:218	CARDINAL
taxlaw-2797	405	1	california	GPE
taxlaw-2797	405	2	three weeks	DATE
taxlaw-2797	413	1	behavior.78	GPE
taxlaw-2797	415	1	77	CARDINAL
taxlaw-2797	417	1	first	ORDINAL
taxlaw-2797	418	1	u.s.	GPE
taxlaw-2797	419	1	second	ORDINAL
taxlaw-2797	423	1	harvey s. rosen	PERSON
taxlaw-2797	423	2	304–24	CARDINAL
taxlaw-2797	423	3	7th	ORDINAL
taxlaw-2797	423	4	joseph e. stiglitz	PERSON
taxlaw-2797	423	5	518–47	CARDINAL
taxlaw-2797	423	6	3d	CARDINAL
taxlaw-2797	423	7	1999	DATE
taxlaw-2797	424	1	79	CARDINAL
taxlaw-2797	425	1	rosen	PERSON
taxlaw-2797	425	2	supra	PERSON
taxlaw-2797	425	3	402–05	DATE
taxlaw-2797	425	4	stiglitz	ORG
taxlaw-2797	425	5	535–47	CARDINAL
taxlaw-2797	426	1	2010	DATE
taxlaw-2797	426	2	235	CARDINAL
taxlaw-2797	426	3	two	CARDINAL
taxlaw-2797	427	1	wealth.81	GPE
taxlaw-2797	428	1	caribbean	LOC
taxlaw-2797	430	1	decrease.82	PERSON
taxlaw-2797	436	1	80	CARDINAL
taxlaw-2797	437	1	hal r. varian	PERSON
taxlaw-2797	437	2	119–22	CARDINAL
taxlaw-2797	437	3	160–63	DATE
taxlaw-2797	437	4	3d	CARDINAL
taxlaw-2797	437	5	1992	DATE
taxlaw-2797	437	6	rosen	PERSON
taxlaw-2797	437	7	supra	PERSON
taxlaw-2797	437	8	311–12	CARDINAL
taxlaw-2797	438	1	81	CARDINAL
taxlaw-2797	440	1	varian	PERSON
taxlaw-2797	440	2	supra	PERSON
taxlaw-2797	440	3	80	CARDINAL
taxlaw-2797	440	4	160–63	DATE
taxlaw-2797	440	5	rosen	ORG
taxlaw-2797	440	6	supra	PERSON
taxlaw-2797	440	7	307	CARDINAL
taxlaw-2797	441	1	82	CARDINAL
taxlaw-2797	443	1	83	DATE
taxlaw-2797	444	1	stiglitz	ORG
taxlaw-2797	444	2	520–22	CARDINAL
taxlaw-2797	444	3	84	CARDINAL
taxlaw-2797	447	1	104	ORG
taxlaw-2797	448	1	85	CARDINAL
taxlaw-2797	449	1	stiglitz	ORG
taxlaw-2797	449	2	520–21	CARDINAL
taxlaw-2797	449	3	86	CARDINAL
taxlaw-2797	450	1	236	CARDINAL
taxlaw-2797	450	2	columbia	ORG
taxlaw-2797	451	1	1:218	CARDINAL
taxlaw-2797	451	2	leisure.87	FAC
taxlaw-2797	455	1	first	ORDINAL
taxlaw-2797	455	2	immigrating	GPE
taxlaw-2797	459	1	second	ORDINAL
taxlaw-2797	460	1	87	DATE
taxlaw-2797	461	1	supra	PERSON
taxlaw-2797	461	2	79	CARDINAL
taxlaw-2797	462	1	88	CARDINAL
taxlaw-2797	463	1	supra	PERSON
taxlaw-2797	463	2	79	CARDINAL
taxlaw-2797	464	1	89	CARDINAL
taxlaw-2797	465	1	rosen	ORG
taxlaw-2797	465	2	supra	PERSON
taxlaw-2797	465	3	521–30	CARDINAL
taxlaw-2797	466	1	90	CARDINAL
taxlaw-2797	467	1	525–27	DATE
taxlaw-2797	467	2	91	CARDINAL
taxlaw-2797	468	1	supra	PERSON
taxlaw-2797	468	2	80	CARDINAL
taxlaw-2797	469	1	92	CARDINAL
taxlaw-2797	470	1	stiglitz	PERSON
taxlaw-2797	470	2	462–63	DATE
taxlaw-2797	471	1	93	CARDINAL
taxlaw-2797	474	1	agnar sandmo	PERSON
taxlaw-2797	474	2	13	CARDINAL
taxlaw-2797	474	3	j. econ	PERSON
taxlaw-2797	475	1	165	CARDINAL
taxlaw-2797	475	2	166–70	DATE
taxlaw-2797	475	3	1999	DATE
taxlaw-2797	476	1	96	CARDINAL
taxlaw-2797	477	1	2010	DATE
taxlaw-2797	477	2	237	CARDINAL
taxlaw-2797	477	3	two	CARDINAL
taxlaw-2797	477	4	second	ORDINAL
taxlaw-2797	478	1	first	ORDINAL
taxlaw-2797	478	2	second	ORDINAL
taxlaw-2797	480	1	100	CARDINAL
taxlaw-2797	481	1	100	CARDINAL
taxlaw-2797	482	1	100	CARDINAL
taxlaw-2797	483	1	100	CARDINAL
taxlaw-2797	485	1	european	NORP
taxlaw-2797	490	1	97	CARDINAL
taxlaw-2797	492	1	supra section i.a	PERSON
taxlaw-2797	492	2	238	CARDINAL
taxlaw-2797	492	3	columbia	ORG
taxlaw-2797	494	1	1:218	CARDINAL
taxlaw-2797	501	1	only two	CARDINAL
taxlaw-2797	502	1	100	MONEY
taxlaw-2797	503	1	100	MONEY
taxlaw-2797	505	1	100	MONEY
taxlaw-2797	506	1	100	MONEY
taxlaw-2797	508	1	99	CARDINAL
taxlaw-2797	509	1	36	CARDINAL
taxlaw-2797	509	2	1166–76	CARDINAL
taxlaw-2797	510	1	100	CARDINAL
taxlaw-2797	511	1	104	CARDINAL
taxlaw-2797	511	2	105	CARDINAL
taxlaw-2797	512	1	101	CARDINAL
taxlaw-2797	513	1	more than two	CARDINAL
taxlaw-2797	515	1	2010	DATE
taxlaw-2797	515	2	239	CARDINAL
taxlaw-2797	516	1	1	MONEY
taxlaw-2797	516	2	1	MONEY
taxlaw-2797	521	1	100	MONEY
taxlaw-2797	521	2	100	MONEY
taxlaw-2797	522	1	100	MONEY
taxlaw-2797	523	1	the entire $100	MONEY
taxlaw-2797	524	1	100	MONEY
taxlaw-2797	526	1	the end of the day	DATE
taxlaw-2797	526	2	100	MONEY
taxlaw-2797	527	1	100	MONEY
taxlaw-2797	529	1	100	MONEY
taxlaw-2797	530	1	100	MONEY
taxlaw-2797	533	1	102	CARDINAL
taxlaw-2797	534	1	louis kaplow	PERSON
taxlaw-2797	534	2	60	CARDINAL
taxlaw-2797	535	1	l. rev	PERSON
taxlaw-2797	535	2	57	DATE
taxlaw-2797	535	3	74–75	DATE
taxlaw-2797	535	4	2007	DATE
taxlaw-2797	536	1	240	CARDINAL
taxlaw-2797	536	2	columbia	ORG
taxlaw-2797	537	1	1:218	CARDINAL
taxlaw-2797	540	1	the end of the day	DATE
taxlaw-2797	545	1	two	CARDINAL
taxlaw-2797	545	2	one	CARDINAL
taxlaw-2797	547	1	one	CARDINAL
taxlaw-2797	549	1	103	CARDINAL
taxlaw-2797	554	1	104	CARDINAL
taxlaw-2797	557	1	2010	DATE
taxlaw-2797	557	2	241	CARDINAL
taxlaw-2797	559	1	one	CARDINAL
taxlaw-2797	562	1	two	CARDINAL
taxlaw-2797	563	1	second	ORDINAL
taxlaw-2797	575	1	105	CARDINAL
taxlaw-2797	576	1	1,000	CARDINAL
taxlaw-2797	577	1	500	CARDINAL
taxlaw-2797	577	2	400	CARDINAL
taxlaw-2797	578	1	two	CARDINAL
taxlaw-2797	578	2	two	CARDINAL
taxlaw-2797	579	1	242	CARDINAL
taxlaw-2797	579	2	columbia	ORG
taxlaw-2797	579	3	1:218	CARDINAL
taxlaw-2797	583	1	working years	DATE
taxlaw-2797	587	1	two	CARDINAL
taxlaw-2797	594	1	four	CARDINAL
taxlaw-2797	596	1	2.5	CARDINAL
taxlaw-2797	597	1	2010	DATE
taxlaw-2797	597	2	243	CARDINAL
taxlaw-2797	606	1	two	CARDINAL
taxlaw-2797	607	1	first	ORDINAL
taxlaw-2797	607	2	second	ORDINAL
taxlaw-2797	608	1	two	CARDINAL
taxlaw-2797	608	2	10%	PERCENT
taxlaw-2797	608	3	one	CARDINAL
taxlaw-2797	608	4	20%	PERCENT
taxlaw-2797	609	1	100	CARDINAL
taxlaw-2797	609	2	1-to-1	CARDINAL
taxlaw-2797	609	3	110	CARDINAL
taxlaw-2797	609	4	120	CARDINAL
taxlaw-2797	609	5	11	CARDINAL
taxlaw-2797	610	1	106	CARDINAL
taxlaw-2797	611	1	george stigler	PERSON
taxlaw-2797	611	2	69	CARDINAL
taxlaw-2797	611	3	j. polit	PERSON
taxlaw-2797	611	4	213	CARDINAL
taxlaw-2797	611	5	213–220	CARDINAL
taxlaw-2797	611	6	1961	DATE
taxlaw-2797	612	1	107	CARDINAL
taxlaw-2797	613	1	98/6	CARDINAL
taxlaw-2797	613	2	9	CARDINAL
taxlaw-2797	613	3	oecd	ORG
taxlaw-2797	613	4	2001	DATE
taxlaw-2797	613	5	2001	DATE
taxlaw-2797	613	6	22	DATE
taxlaw-2797	613	7	may 14, 2010	DATE
taxlaw-2797	614	1	108	CARDINAL
taxlaw-2797	615	1	robert pitofsky	PERSON
taxlaw-2797	615	2	90	CARDINAL
taxlaw-2797	616	1	l. rev	PERSON
taxlaw-2797	616	2	661	CARDINAL
taxlaw-2797	616	3	670–71	DATE
taxlaw-2797	616	4	1977	DATE
taxlaw-2797	617	1	109	CARDINAL
taxlaw-2797	618	1	244	CARDINAL
taxlaw-2797	618	2	columbia	ORG
taxlaw-2797	620	1	1:218	CARDINAL
taxlaw-2797	622	1	problem.110	ORG
taxlaw-2797	622	2	two	CARDINAL
taxlaw-2797	626	1	only two	CARDINAL
taxlaw-2797	631	1	110	CARDINAL
taxlaw-2797	632	1	112	CARDINAL
taxlaw-2797	633	1	111	CARDINAL
taxlaw-2797	635	1	john wilson	PERSON
taxlaw-2797	635	2	52	CARDINAL
taxlaw-2797	635	3	1999	DATE
taxlaw-2797	636	1	112	CARDINAL
taxlaw-2797	643	1	2010	DATE
taxlaw-2797	643	2	245	CARDINAL
taxlaw-2797	644	1	two	CARDINAL
taxlaw-2797	655	1	hours	TIME
taxlaw-2797	656	1	size.115 113	PERSON
taxlaw-2797	657	1	michael rothschild &	PERSON
taxlaw-2797	657	2	joseph stiglitz	PERSON
taxlaw-2797	657	3	90	CARDINAL
taxlaw-2797	657	4	q. j.	PERSON
taxlaw-2797	658	1	629	CARDINAL
taxlaw-2797	658	2	630	CARDINAL
taxlaw-2797	658	3	37	CARDINAL
taxlaw-2797	658	4	1976	DATE
taxlaw-2797	659	1	114	CARDINAL
taxlaw-2797	661	1	lee anne fennell	PERSON
taxlaw-2797	661	2	5	CARDINAL
taxlaw-2797	661	3	annual	DATE
taxlaw-2797	661	4	sci	ORG
taxlaw-2797	661	5	91	CARDINAL
taxlaw-2797	661	6	102	CARDINAL
taxlaw-2797	661	7	2009	DATE
taxlaw-2797	662	1	115	CARDINAL
taxlaw-2797	665	1	31	CARDINAL
taxlaw-2797	665	2	758	CARDINAL
taxlaw-2797	666	1	one	CARDINAL
taxlaw-2797	666	2	246	CARDINAL
taxlaw-2797	666	3	columbia	ORG
taxlaw-2797	667	1	1:218	CARDINAL
taxlaw-2797	675	1	116	CARDINAL
taxlaw-2797	676	1	galle	ORG
taxlaw-2797	676	2	supra	PERSON
taxlaw-2797	676	3	49	DATE
taxlaw-2797	676	4	49–54	DATE
taxlaw-2797	677	1	two	CARDINAL
taxlaw-2797	679	1	43	CARDINAL
taxlaw-2797	680	1	117	CARDINAL
taxlaw-2797	681	1	elizabeth warren	PERSON
taxlaw-2797	681	2	157	CARDINAL
taxlaw-2797	682	1	l. rev	PERSON
taxlaw-2797	682	2	101	CARDINAL
taxlaw-2797	682	3	164–65	DATE
taxlaw-2797	682	4	2008	DATE
taxlaw-2797	683	1	118	CARDINAL
taxlaw-2797	684	1	marianne bertrand et al.	PERSON
taxlaw-2797	685	1	2005	DATE
taxlaw-2797	685	2	marianne bertrand et al.	PERSON
taxlaw-2797	685	3	25	CARDINAL
taxlaw-2797	687	1	8	CARDINAL
taxlaw-2797	687	2	2006	DATE
taxlaw-2797	688	1	36	CARDINAL
taxlaw-2797	688	2	35	DATE
taxlaw-2797	689	1	119	CARDINAL
taxlaw-2797	690	1	mitchell a. polinsky	PERSON
taxlaw-2797	690	2	117–27	CARDINAL
taxlaw-2797	690	3	aspen	GPE
taxlaw-2797	690	4	1989	DATE
taxlaw-2797	690	5	richard craswell	PERSON
taxlaw-2797	690	6	43	CARDINAL
taxlaw-2797	691	1	l. rev	PERSON
taxlaw-2797	691	2	361	CARDINAL
taxlaw-2797	691	3	368–85	CARDINAL
taxlaw-2797	691	4	1991	DATE
taxlaw-2797	691	5	jacob nussim	PERSON
taxlaw-2797	691	6	3	CARDINAL
taxlaw-2797	692	1	323	CARDINAL
taxlaw-2797	692	2	333–35	DATE
taxlaw-2797	692	3	2007	DATE
taxlaw-2797	692	4	louis kaplow & steven shavell	ORG
taxlaw-2797	692	5	23	CARDINAL
taxlaw-2797	692	6	j. of l. stud	PERSON
taxlaw-2797	693	1	667	CARDINAL
taxlaw-2797	693	2	1994	DATE
taxlaw-2797	694	1	120	CARDINAL
taxlaw-2797	695	1	2010	DATE
taxlaw-2797	695	2	247	CARDINAL
taxlaw-2797	714	1	jonathan click & gregory mitchell	ORG
taxlaw-2797	714	2	90	CARDINAL
taxlaw-2797	715	1	l. rev	PERSON
taxlaw-2797	715	2	1620	CARDINAL
taxlaw-2797	715	3	1627–41	CARDINAL
taxlaw-2797	715	4	2006	DATE
taxlaw-2797	716	1	121	CARDINAL
taxlaw-2797	723	1	43	CARDINAL
taxlaw-2797	724	1	248	CARDINAL
taxlaw-2797	725	1	1:218	CARDINAL
taxlaw-2797	734	1	stiglitz	PERSON
taxlaw-2797	737	1	stiglitz	PERSON
taxlaw-2797	737	2	consumers.122	ORG
taxlaw-2797	740	1	122	CARDINAL
taxlaw-2797	741	1	steven salop &	ORG
taxlaw-2797	741	2	joseph stiglitz	PERSON
taxlaw-2797	741	3	44	CARDINAL
taxlaw-2797	742	1	493	CARDINAL
taxlaw-2797	742	2	499–502	CARDINAL
taxlaw-2797	742	3	1977	DATE
taxlaw-2797	742	4	alan schwartz &	ORG
taxlaw-2797	742	5	louis l. wilde	PERSON
taxlaw-2797	742	6	127	CARDINAL
taxlaw-2797	742	7	l. rev	PERSON
taxlaw-2797	742	8	630	CARDINAL
taxlaw-2797	742	9	640–51	DATE
taxlaw-2797	742	10	1979	DATE
taxlaw-2797	743	1	123	CARDINAL
taxlaw-2797	744	1	salop & stiglitz	ORG
taxlaw-2797	744	2	122	CARDINAL
taxlaw-2797	744	3	499–502	CARDINAL
taxlaw-2797	745	1	2010	DATE
taxlaw-2797	745	2	249	CARDINAL
taxlaw-2797	755	1	stiglitz	PERSON
taxlaw-2797	759	1	124	CARDINAL
taxlaw-2797	760	1	lawrence h. summers	PERSON
taxlaw-2797	760	2	44	CARDINAL
taxlaw-2797	760	3	289–92	CARDINAL
taxlaw-2797	760	4	sept. 1991	DATE
taxlaw-2797	761	1	125	CARDINAL
taxlaw-2797	762	1	290	CARDINAL
taxlaw-2797	763	1	126	CARDINAL
taxlaw-2797	764	1	289–90	DATE
taxlaw-2797	765	1	127	CARDINAL
taxlaw-2797	766	1	29	CARDINAL
taxlaw-2797	767	1	250	CARDINAL
taxlaw-2797	767	2	columbia	ORG
taxlaw-2797	768	1	1:218	CARDINAL
taxlaw-2797	770	1	u.s.	GPE
taxlaw-2797	772	1	european	NORP
taxlaw-2797	772	2	u.s.	GPE
taxlaw-2797	772	3	three	CARDINAL
taxlaw-2797	772	4	128	CARDINAL
taxlaw-2797	773	1	36	CARDINAL
taxlaw-2797	773	2	1158	DATE
taxlaw-2797	774	1	129	CARDINAL
taxlaw-2797	775	1	copenhagen economics	ORG
taxlaw-2797	775	2	the european union	ORG
taxlaw-2797	775	3	39	CARDINAL
taxlaw-2797	775	4	2007	DATE
taxlaw-2797	776	1	hereinafter copenhagen economics	ORG
taxlaw-2797	776	2	http://ec.europa.eu/taxation_customs/resources/documents/taxation/vat/how_vat_works/rates	ORG
taxlaw-2797	776	3	may 14, 2010	DATE
taxlaw-2797	777	1	130	CARDINAL
taxlaw-2797	778	1	america	GPE
taxlaw-2797	778	2	198	CARDINAL
taxlaw-2797	778	3	2005	DATE
taxlaw-2797	778	4	chapter eight nine	LAW
taxlaw-2797	778	5	may 14, 2010	DATE
taxlaw-2797	779	1	36	CARDINAL
taxlaw-2797	779	2	27	CARDINAL
taxlaw-2797	779	3	2006/112	CARDINAL
taxlaw-2797	779	4	28	CARDINAL
taxlaw-2797	780	1	96	CARDINAL
taxlaw-2797	780	2	97	DATE
taxlaw-2797	780	3	henry j. aaron	PERSON
taxlaw-2797	780	4	europe 1	LOC
taxlaw-2797	780	5	8–9	DATE
taxlaw-2797	780	6	16	DATE
taxlaw-2797	780	7	henry j. aaron ed.	PERSON
taxlaw-2797	780	8	1981	DATE
taxlaw-2797	781	1	131	CARDINAL
taxlaw-2797	782	1	36	CARDINAL
taxlaw-2797	782	2	33	CARDINAL
taxlaw-2797	782	3	154–55	DATE
taxlaw-2797	783	1	liam p. ebrill et al.	PERSON
taxlaw-2797	783	2	2001	DATE
taxlaw-2797	783	3	chapter 5	LAW
taxlaw-2797	783	4	chapter 6	LAW
taxlaw-2797	783	5	chapter 7	LAW
taxlaw-2797	783	6	ronald john hy & william l. waugh jr.	PERSON
taxlaw-2797	783	7	31–32	DATE
taxlaw-2797	783	8	91–100	CARDINAL
taxlaw-2797	783	9	1995	DATE
taxlaw-2797	783	10	2006/112	CARDINAL
taxlaw-2797	783	11	28	CARDINAL
taxlaw-2797	784	1	98	CARDINAL
taxlaw-2797	784	2	article 98	LAW
taxlaw-2797	784	3	annex iii	PERSON
taxlaw-2797	784	4	richard m. bird & pierre-pascal gendron	PERSON
taxlaw-2797	784	5	211	CARDINAL
taxlaw-2797	784	6	2007	DATE
taxlaw-2797	785	1	132	CARDINAL
taxlaw-2797	785	2	james m. bickley	PERSON
taxlaw-2797	785	3	oecd	ORG
taxlaw-2797	785	4	18–20	CARDINAL
taxlaw-2797	785	5	2003	DATE
taxlaw-2797	785	6	alan schenk & oliver oldman	ORG
taxlaw-2797	785	7	54	DATE
taxlaw-2797	785	8	2007	DATE
taxlaw-2797	785	9	2010	DATE
taxlaw-2797	785	10	251	CARDINAL
taxlaw-2797	795	1	first	ORDINAL
taxlaw-2797	795	2	second	ORDINAL
taxlaw-2797	796	1	alan tait	PERSON
taxlaw-2797	796	2	422	CARDINAL
taxlaw-2797	796	3	422–23	CARDINAL
taxlaw-2797	796	4	joseph j. cordes et al	PERSON
taxlaw-2797	797	1	1999	DATE
taxlaw-2797	797	2	european	NORP
taxlaw-2797	798	1	133	CARDINAL
taxlaw-2797	799	1	copenhagen economics	ORG
taxlaw-2797	799	2	129	CARDINAL
taxlaw-2797	799	3	5	CARDINAL
taxlaw-2797	799	4	32–33	CARDINAL
taxlaw-2797	799	5	134	CARDINAL
taxlaw-2797	802	1	w.j. corlett	PERSON
taxlaw-2797	802	2	21	CARDINAL
taxlaw-2797	802	3	econ	ORG
taxlaw-2797	803	1	21	CARDINAL
taxlaw-2797	803	2	1953	DATE
taxlaw-2797	805	1	copenhagen economics	ORG
taxlaw-2797	805	2	129	CARDINAL
taxlaw-2797	805	3	20–21	CARDINAL
taxlaw-2797	807	1	32–33	CARDINAL
taxlaw-2797	807	2	tait	ORG
taxlaw-2797	807	3	21	CARDINAL
taxlaw-2797	807	4	69	CARDINAL
taxlaw-2797	809	1	252	CARDINAL
taxlaw-2797	809	2	columbia	ORG
taxlaw-2797	810	1	1:218	CARDINAL
taxlaw-2797	811	1	one	CARDINAL
taxlaw-2797	816	1	u.s.	GPE
taxlaw-2797	818	1	135	CARDINAL
taxlaw-2797	821	1	136	CARDINAL
taxlaw-2797	822	1	copenhagen economics	ORG
taxlaw-2797	822	2	129	CARDINAL
taxlaw-2797	822	3	29–33	CARDINAL
taxlaw-2797	823	1	137	CARDINAL
taxlaw-2797	824	1	d.	NORP
taxlaw-2797	824	2	tait	ORG
taxlaw-2797	824	3	21	CARDINAL
taxlaw-2797	824	4	58–68	CARDINAL
taxlaw-2797	824	5	138	CARDINAL
taxlaw-2797	825	1	louis kaplow	PERSON
taxlaw-2797	825	2	harvard	ORG
taxlaw-2797	825	3	john m. olin	PERSON
taxlaw-2797	825	4	518	CARDINAL
taxlaw-2797	825	5	4 2005	DATE
taxlaw-2797	825	6	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=825568	GPE
taxlaw-2797	825	7	may 14, 2010	DATE
taxlaw-2797	826	1	139	CARDINAL
taxlaw-2797	827	1	mikesell	PERSON
taxlaw-2797	827	2	33	CARDINAL
taxlaw-2797	827	3	155–57	CARDINAL
taxlaw-2797	827	4	kirk j. stark	PERSON
taxlaw-2797	827	5	30	CARDINAL
taxlaw-2797	827	6	fla	GPE
taxlaw-2797	828	1	st.	GPE
taxlaw-2797	828	2	l. rev	PERSON
taxlaw-2797	828	3	435	CARDINAL
taxlaw-2797	828	4	451–58	CARDINAL
taxlaw-2797	828	5	2003	DATE
taxlaw-2797	829	1	140	CARDINAL
taxlaw-2797	829	2	tait	ORG
taxlaw-2797	829	3	21	CARDINAL
taxlaw-2797	830	1	2010	DATE
taxlaw-2797	830	2	253	CARDINAL
taxlaw-2797	832	1	two	CARDINAL
taxlaw-2797	833	1	first	ORDINAL
taxlaw-2797	834	1	second	ORDINAL
taxlaw-2797	839	1	141	CARDINAL
taxlaw-2797	840	1	second	ORDINAL
taxlaw-2797	841	1	142	CARDINAL
taxlaw-2797	842	1	104	CARDINAL
taxlaw-2797	842	2	105	CARDINAL
taxlaw-2797	843	1	143	CARDINAL
taxlaw-2797	847	1	254	CARDINAL
taxlaw-2797	847	2	columbia	ORG
taxlaw-2797	847	3	1:218	CARDINAL
taxlaw-2797	853	1	second	ORDINAL
taxlaw-2797	853	2	first	ORDINAL
taxlaw-2797	855	1	first	ORDINAL
taxlaw-2797	856	1	second	ORDINAL
taxlaw-2797	865	1	144	CARDINAL
taxlaw-2797	866	1	italy	GPE
taxlaw-2797	867	1	145	CARDINAL
taxlaw-2797	868	1	louis kaplow	PERSON
taxlaw-2797	868	2	47	CARDINAL
taxlaw-2797	868	3	nat’l	NORP
taxlaw-2797	868	4	793–94	DATE
taxlaw-2797	868	5	1994	DATE
taxlaw-2797	870	1	146	CARDINAL
taxlaw-2797	871	1	supra	PERSON
taxlaw-2797	871	2	104	CARDINAL
taxlaw-2797	871	3	105	CARDINAL
taxlaw-2797	872	1	2010	DATE
taxlaw-2797	872	2	255	CARDINAL
taxlaw-2797	873	1	weekly	DATE
taxlaw-2797	873	2	monthly	DATE
taxlaw-2797	873	3	yearly	DATE
taxlaw-2797	874	1	5,000	MONEY
taxlaw-2797	874	2	30%	PERCENT
taxlaw-2797	875	1	the beginning of a two weeks	DATE
taxlaw-2797	875	2	5,000	MONEY
taxlaw-2797	876	1	3,500	MONEY
taxlaw-2797	877	1	1,500	MONEY
taxlaw-2797	879	1	1,500	MONEY
taxlaw-2797	881	1	36,000	MONEY
taxlaw-2797	881	2	120,000	MONEY
taxlaw-2797	881	3	annual	DATE
taxlaw-2797	881	4	30%	PERCENT
taxlaw-2797	888	1	147	CARDINAL
taxlaw-2797	889	1	weekly	DATE
taxlaw-2797	889	2	monthly	DATE
taxlaw-2797	890	1	148	CARDINAL
taxlaw-2797	892	1	256	CARDINAL
taxlaw-2797	892	2	columbia	ORG
taxlaw-2797	893	1	1:218	CARDINAL
taxlaw-2797	893	2	second	ORDINAL
taxlaw-2797	898	1	one	CARDINAL
taxlaw-2797	905	1	nine	CARDINAL
taxlaw-2797	906	1	145	CARDINAL
taxlaw-2797	906	2	791–94	DATE
taxlaw-2797	907	1	150	CARDINAL
taxlaw-2797	908	1	92	CARDINAL
taxlaw-2797	909	1	151	CARDINAL
taxlaw-2797	910	1	supra	PERSON
taxlaw-2797	910	2	61–74	CARDINAL
taxlaw-2797	911	1	152	CARDINAL
taxlaw-2797	911	2	thomas t. nagle & reed	PERSON
taxlaw-2797	911	3	k. holden	PERSON
taxlaw-2797	911	4	265	CARDINAL
taxlaw-2797	912	1	4th	ORDINAL
taxlaw-2797	912	2	2006	DATE
taxlaw-2797	913	1	153	CARDINAL
taxlaw-2797	913	2	mark stiving & russell s. winer	ORG
taxlaw-2797	913	3	24	CARDINAL
taxlaw-2797	913	4	j. consumer res	PERSON
taxlaw-2797	914	1	57	DATE
taxlaw-2797	914	2	1997	DATE
taxlaw-2797	914	3	9	CARDINAL
taxlaw-2797	914	4	robert m. schindler & patrick n. kirby	PERSON
taxlaw-2797	914	5	24	CARDINAL
taxlaw-2797	914	6	1997	DATE
taxlaw-2797	914	7	thomas & vicki morwitz	ORG
taxlaw-2797	914	8	32	CARDINAL
taxlaw-2797	914	9	j. consumer res	PERSON
taxlaw-2797	915	1	54	DATE
taxlaw-2797	916	1	eric anderson & duncan simester	PERSON
taxlaw-2797	916	2	9	MONEY
taxlaw-2797	916	3	1	CARDINAL
taxlaw-2797	916	4	93	CARDINAL
taxlaw-2797	916	5	2003	DATE
taxlaw-2797	916	6	9 2010	DATE
taxlaw-2797	916	7	257	CARDINAL
taxlaw-2797	919	1	second	ORDINAL
taxlaw-2797	926	1	154	CARDINAL
taxlaw-2797	927	1	david m. hardesty & william o. bearden	PERSON
taxlaw-2797	927	2	79	CARDINAL
taxlaw-2797	927	3	j. retailing	ORG
taxlaw-2797	927	4	17	CARDINAL
taxlaw-2797	927	5	18–22 (2003	DATE
taxlaw-2797	928	1	chen et al.	PERSON
taxlaw-2797	928	2	66	CARDINAL
taxlaw-2797	928	3	357–69	DATE
taxlaw-2797	928	4	sinha &	ORG
taxlaw-2797	928	5	michael f. smith	PERSON
taxlaw-2797	928	6	17	CARDINAL
taxlaw-2797	928	7	257	CARDINAL
taxlaw-2797	928	8	2000	DATE
taxlaw-2797	929	1	155	CARDINAL
taxlaw-2797	929	2	john t. gourville	PERSON
taxlaw-2797	929	3	pennies-a-day	DATE
taxlaw-2797	929	4	24	CARDINAL
taxlaw-2797	929	5	j. consumer res	PERSON
taxlaw-2797	930	1	395	CARDINAL
taxlaw-2797	930	2	1998	DATE
taxlaw-2797	931	1	156	CARDINAL
taxlaw-2797	931	2	dhruv grewal et al.	PERSON
taxlaw-2797	931	3	62	CARDINAL
taxlaw-2797	931	4	j. marketing 46 (	ORG
taxlaw-2797	931	5	1998	DATE
taxlaw-2797	931	6	larry d. compeau & dhruv grewal	PERSON
taxlaw-2797	931	7	17	CARDINAL
taxlaw-2797	931	8	j. pub.	ORG
taxlaw-2797	931	9	257	CARDINAL
taxlaw-2797	931	10	1998	DATE
taxlaw-2797	932	1	157	CARDINAL
taxlaw-2797	933	1	supra	PERSON
taxlaw-2797	933	2	104	DATE
taxlaw-2797	933	3	145–46	DATE
taxlaw-2797	934	1	158	CARDINAL
taxlaw-2797	937	1	258	CARDINAL
taxlaw-2797	937	2	columbia	ORG
taxlaw-2797	938	1	1:218	CARDINAL
taxlaw-2797	941	1	first	ORDINAL
taxlaw-2797	942	1	kantian	NORP
taxlaw-2797	946	1	159	CARDINAL
taxlaw-2797	947	1	1	CARDINAL
taxlaw-2797	947	2	348–58	DATE
taxlaw-2797	948	1	160	CARDINAL
taxlaw-2797	949	1	richard b. stewart & cass	PERSON
taxlaw-2797	949	2	r. sunstein	PERSON
taxlaw-2797	949	3	95	CARDINAL
taxlaw-2797	950	1	l. rev	PERSON
taxlaw-2797	950	2	1193	CARDINAL
taxlaw-2797	950	3	1232–36	CARDINAL
taxlaw-2797	950	4	1307–16	CARDINAL
taxlaw-2797	950	5	1982	DATE
taxlaw-2797	950	6	richard b. stewart	PERSON
taxlaw-2797	950	7	92	CARDINAL
taxlaw-2797	950	8	yale l. j. 1537,	PERSON
taxlaw-2797	950	9	1556–59	DATE
taxlaw-2797	950	10	1983	DATE
taxlaw-2797	951	1	161	CARDINAL
taxlaw-2797	952	1	stewart & sunstein	ORG
taxlaw-2797	952	2	160	CARDINAL
taxlaw-2797	952	3	1238	CARDINAL
taxlaw-2797	953	1	162	CARDINAL
taxlaw-2797	954	1	stewart	PERSON
taxlaw-2797	954	2	supra	PERSON
taxlaw-2797	954	3	160	CARDINAL
taxlaw-2797	954	4	1566–87	ORDINAL
taxlaw-2797	955	1	163	CARDINAL
taxlaw-2797	956	1	57–60	CARDINAL
taxlaw-2797	956	2	1990	DATE
taxlaw-2797	957	1	164	CARDINAL
taxlaw-2797	958	1	64–67	CARDINAL
taxlaw-2797	959	1	165	CARDINAL
taxlaw-2797	960	1	marshall s. shapo	PERSON
taxlaw-2797	960	2	60	CARDINAL
taxlaw-2797	961	1	l. rev	PERSON
taxlaw-2797	961	2	1109	DATE
taxlaw-2797	961	3	1369–88	CARDINAL
taxlaw-2797	961	4	1974	DATE
taxlaw-2797	962	1	2010	DATE
taxlaw-2797	962	2	259	CARDINAL
taxlaw-2797	969	1	166	CARDINAL
taxlaw-2797	970	1	supra	PERSON
taxlaw-2797	970	2	4	CARDINAL
taxlaw-2797	972	1	49	DATE
taxlaw-2797	972	2	1878	DATE
taxlaw-2797	973	1	54	CARDINAL
taxlaw-2797	974	1	167	CARDINAL
taxlaw-2797	974	2	buchanan	PERSON
taxlaw-2797	974	3	4	CARDINAL
taxlaw-2797	974	4	126–143	CARDINAL
taxlaw-2797	974	5	168	CARDINAL
taxlaw-2797	975	1	27	CARDINAL
taxlaw-2797	975	2	169	CARDINAL
taxlaw-2797	976	1	u.s.	GPE
taxlaw-2797	976	2	2005	DATE
taxlaw-2797	977	1	130	CARDINAL
taxlaw-2797	977	2	204	CARDINAL
taxlaw-2797	977	3	bird & gendron	ORG
taxlaw-2797	977	4	supra	PERSON
taxlaw-2797	977	5	131	CARDINAL
taxlaw-2797	977	6	210–12	CARDINAL
taxlaw-2797	978	1	170	CARDINAL
taxlaw-2797	979	1	130	CARDINAL
taxlaw-2797	979	2	204	CARDINAL
taxlaw-2797	979	3	bird & gendron	ORG
taxlaw-2797	979	4	supra	PERSON
taxlaw-2797	979	5	131	CARDINAL
taxlaw-2797	979	6	210–12	CARDINAL
taxlaw-2797	979	7	171	CARDINAL
taxlaw-2797	980	1	stephen breyer	PERSON
taxlaw-2797	980	2	33–34	CARDINAL
taxlaw-2797	980	3	1982	DATE
taxlaw-2797	981	1	172	CARDINAL
taxlaw-2797	982	1	3	CARDINAL
taxlaw-2797	982	2	edward l. glaeser	PERSON
taxlaw-2797	982	3	73	CARDINAL
taxlaw-2797	983	1	l. rev	PERSON
taxlaw-2797	983	2	133	CARDINAL
taxlaw-2797	983	3	2006	DATE
taxlaw-2797	984	1	260	CARDINAL
taxlaw-2797	984	2	columbia	ORG
taxlaw-2797	985	1	1:218	CARDINAL
taxlaw-2797	991	1	first	ORDINAL
taxlaw-2797	991	2	173	CARDINAL
taxlaw-2797	992	1	cass r. sunstein & richard h. thaler	ORG
taxlaw-2797	992	2	70	CARDINAL
taxlaw-2797	993	1	l. rev	PERSON
taxlaw-2797	993	2	1159	DATE
taxlaw-2797	993	3	1184–88	DATE
taxlaw-2797	993	4	2003	DATE
taxlaw-2797	993	5	richard h. thaler &	ORG
taxlaw-2797	993	6	r. sunstein	PERSON
taxlaw-2797	993	7	2008	DATE
taxlaw-2797	993	8	24	CARDINAL
taxlaw-2797	993	9	phil	PERSON
taxlaw-2797	994	1	393	CARDINAL
taxlaw-2797	994	2	425–33	DATE
taxlaw-2797	994	3	2005	DATE
taxlaw-2797	994	4	o’donoghue &	ORG
taxlaw-2797	994	5	matthew rabin	PERSON
taxlaw-2797	994	6	90	CARDINAL
taxlaw-2797	994	7	j. pub.	ORG
taxlaw-2797	995	1	1825	DATE
taxlaw-2797	995	2	1827–36 (2006	DATE
taxlaw-2797	996	1	colin camerer et al	PERSON
taxlaw-2797	996	2	asymmetric paternalism	WORK_OF_ART
taxlaw-2797	996	3	151	CARDINAL
taxlaw-2797	996	4	l. rev	PERSON
taxlaw-2797	996	5	1211	DATE
taxlaw-2797	996	6	1219–33	CARDINAL
taxlaw-2797	996	7	2003	DATE
taxlaw-2797	996	8	asymmetric paternalism	WORK_OF_ART
taxlaw-2797	997	1	172	CARDINAL
taxlaw-2797	997	2	149–56	CARDINAL
taxlaw-2797	998	1	174	CARDINAL
taxlaw-2797	999	1	linda babcock et al.	PERSON
taxlaw-2797	999	2	22	CARDINAL
taxlaw-2797	1000	1	913	CARDINAL
taxlaw-2797	1000	2	1997	DATE
taxlaw-2797	1000	3	christine jolls & cass	ORG
taxlaw-2797	1000	4	r. sunstein	PERSON
taxlaw-2797	1000	5	35	CARDINAL
taxlaw-2797	1001	1	199	CARDINAL
taxlaw-2797	1001	2	206–24	CARDINAL
taxlaw-2797	1001	3	2006	DATE
taxlaw-2797	1001	4	49	DATE
taxlaw-2797	1001	5	1935–36	CARDINAL
taxlaw-2797	1003	1	daniel kahneman	PERSON
taxlaw-2797	1004	1	1982	DATE
taxlaw-2797	1005	1	175	CARDINAL
taxlaw-2797	1006	1	108	CARDINAL
taxlaw-2797	1006	2	671–73	CARDINAL
taxlaw-2797	1007	1	176	CARDINAL
taxlaw-2797	1009	1	howard beales et al.	PERSON
taxlaw-2797	1009	2	24	CARDINAL
taxlaw-2797	1009	3	j. l. & econ	ORG
taxlaw-2797	1010	1	491	CARDINAL
taxlaw-2797	1010	2	513–31	CARDINAL
taxlaw-2797	1010	3	1981	DATE
taxlaw-2797	1010	4	paul h. rubin	PERSON
taxlaw-2797	1010	5	3	CARDINAL
taxlaw-2797	1010	6	271	CARDINAL
taxlaw-2797	1010	7	boudewijn bouckaert &	ORG
taxlaw-2797	1010	8	de geest eds.	ORG
taxlaw-2797	1010	9	2000	DATE
taxlaw-2797	1010	10	clifford winston	PERSON
taxlaw-2797	1010	11	archon fung	PERSON
taxlaw-2797	1010	12	mary graham	PERSON
taxlaw-2797	1010	13	david weil	PERSON
taxlaw-2797	1010	14	46	CARDINAL
taxlaw-2797	1010	15	j. econ	PERSON
taxlaw-2797	1011	1	704	CARDINAL
taxlaw-2797	1011	2	2008	DATE
taxlaw-2797	1013	1	2010	DATE
taxlaw-2797	1013	2	261	CARDINAL
taxlaw-2797	1018	1	177	CARDINAL
taxlaw-2797	1019	1	charles wolf	PERSON
taxlaw-2797	1020	1	4, 5 (	PERCENT
taxlaw-2797	1020	2	1989	DATE
taxlaw-2797	1020	3	163	CARDINAL
taxlaw-2797	1020	4	3 (1990	DATE
taxlaw-2797	1020	5	james q. wilson	PERSON
taxlaw-2797	1020	6	1989	DATE
taxlaw-2797	1020	7	richard a. posner	PERSON
taxlaw-2797	1020	8	5	CARDINAL
taxlaw-2797	1020	9	j. econ.	ORG
taxlaw-2797	1021	1	sci	ORG
taxlaw-2797	1021	2	335	CARDINAL
taxlaw-2797	1021	3	1974	DATE
taxlaw-2797	1022	1	178	CARDINAL
taxlaw-2797	1023	1	steven shavell	PERSON
taxlaw-2797	1023	2	13	CARDINAL
taxlaw-2797	1023	3	j.	PERSON
taxlaw-2797	1024	1	357	CARDINAL
taxlaw-2797	1024	2	1984	DATE