id	sid	eid	entity	type
taxlaw-2801	1	1	kyle d. logue* &	PERSON
taxlaw-2801	1	2	gustavo g. vettori** i.	PERSON
taxlaw-2801	1	3	101 ii	PERSON
taxlaw-2801	2	1	106	CARDINAL
taxlaw-2801	3	1	106	CARDINAL
taxlaw-2801	4	1	110 iii	QUANTITY
taxlaw-2801	6	1	111	CARDINAL
taxlaw-2801	7	1	112	CARDINAL
taxlaw-2801	7	2	115	CARDINAL
taxlaw-2801	7	3	118	CARDINAL
taxlaw-2801	8	1	121	CARDINAL
taxlaw-2801	9	1	121	CARDINAL
taxlaw-2801	9	2	u.s.	GPE
taxlaw-2801	9	3	122	CARDINAL
taxlaw-2801	9	4	124	CARDINAL
taxlaw-2801	9	5	124	CARDINAL
taxlaw-2801	9	6	125 1	CARDINAL
taxlaw-2801	9	7	125 2	CARDINAL
taxlaw-2801	9	8	127 3	CARDINAL
taxlaw-2801	10	1	129 4	DATE
taxlaw-2801	10	2	135 5	CARDINAL
taxlaw-2801	10	3	136	CARDINAL
taxlaw-2801	10	4	137 1	CARDINAL
taxlaw-2801	10	5	137 2	CARDINAL
taxlaw-2801	11	1	138 3	CARDINAL
taxlaw-2801	12	1	142 vi.	PERSON
taxlaw-2801	12	2	145	CARDINAL
taxlaw-2801	13	1	145 a. vat	PERSON
taxlaw-2801	13	2	146	CARDINAL
taxlaw-2801	13	3	h. mccree jr.	PERSON
taxlaw-2801	13	4	university of michigan law school	ORG
taxlaw-2801	14	1	university of michigan law school	ORG
taxlaw-2801	14	2	university of são paulo	ORG
taxlaw-2801	15	1	reuven avi-yonah	PERSON
taxlaw-2801	15	2	alex raskolknikov	PERSON
taxlaw-2801	15	3	chris sanchirico	PERSON
taxlaw-2801	15	4	joel slemrod	PERSON
taxlaw-2801	15	5	2009	DATE
taxlaw-2801	15	6	the university of colorado	ORG
taxlaw-2801	15	7	the fall	DATE
taxlaw-2801	16	1	2011	DATE
taxlaw-2801	16	2	101	CARDINAL
taxlaw-2801	16	3	i.	PERSON
taxlaw-2801	16	4	the united states	GPE
taxlaw-2801	17	1	the years	DATE
taxlaw-2801	18	1	the treasury department’s	ORG
taxlaw-2801	18	2	american	NORP
taxlaw-2801	18	3	a given tax year	DATE
taxlaw-2801	19	1	2001	DATE
taxlaw-2801	19	2	annual	DATE
taxlaw-2801	19	3	u.s.	GPE
taxlaw-2801	19	4	around $290 billion	MONEY
taxlaw-2801	20	1	roughly 15%.2	CARDINAL
taxlaw-2801	20	2	u.s.	GPE
taxlaw-2801	20	3	15%	PERCENT
taxlaw-2801	20	4	85%	PERCENT
taxlaw-2801	21	1	only 85%	PERCENT
taxlaw-2801	22	1	85%	PERCENT
taxlaw-2801	23	1	mala prohibitum	PERSON
taxlaw-2801	23	2	85-percent	PERCENT
taxlaw-2801	24	1	4	CARDINAL
taxlaw-2801	24	2	the united states	GPE
taxlaw-2801	24	3	1	CARDINAL
taxlaw-2801	27	1	one	CARDINAL
taxlaw-2801	29	1	joel slemrod	PERSON
taxlaw-2801	31	1	61	CARDINAL
taxlaw-2801	31	2	nat’l	NORP
taxlaw-2801	31	3	2008	DATE
taxlaw-2801	32	1	u.s.	GPE
taxlaw-2801	32	2	irs	ORG
taxlaw-2801	32	3	united states department	ORG
taxlaw-2801	32	4	2007	DATE
taxlaw-2801	33	1	$290 million	MONEY
taxlaw-2801	34	1	irs	ORG
taxlaw-2801	35	1	2001	DATE
taxlaw-2801	35	2	around $345 billion	MONEY
taxlaw-2801	36	1	3	CARDINAL
taxlaw-2801	38	1	treasury	ORG
taxlaw-2801	38	2	supra	PERSON
taxlaw-2801	38	3	2	CARDINAL
taxlaw-2801	38	4	12-13	DATE
taxlaw-2801	38	5	4	CARDINAL
taxlaw-2801	40	1	only 15%	PERCENT
taxlaw-2801	41	1	5	CARDINAL
taxlaw-2801	41	2	the united states	GPE
taxlaw-2801	43	1	sweden	GPE
taxlaw-2801	43	2	the united states	GPE
taxlaw-2801	43	3	10%	PERCENT
taxlaw-2801	44	1	the united kingdom	GPE
taxlaw-2801	45	1	between 5 and 15%	CARDINAL
taxlaw-2801	45	2	around 9%	PERCENT
taxlaw-2801	46	1	4	CARDINAL
taxlaw-2801	47	1	4.1 (2005	DATE
taxlaw-2801	48	1	between 12	CARDINAL
taxlaw-2801	48	2	16%	PERCENT
taxlaw-2801	48	3	the year	DATE
taxlaw-2801	49	1	102	CARDINAL
taxlaw-2801	49	2	columbia	ORG
taxlaw-2801	50	1	2:100	CARDINAL
taxlaw-2801	50	2	the united states.6	GPE
taxlaw-2801	51	1	the united states	GPE
taxlaw-2801	53	1	the coming years	DATE
taxlaw-2801	53	2	u.s.	GPE
taxlaw-2801	53	3	congress	ORG
taxlaw-2801	54	1	8	CARDINAL
taxlaw-2801	54	2	15%	PERCENT
taxlaw-2801	55	1	the united states	GPE
taxlaw-2801	55	2	roughly five	CARDINAL
taxlaw-2801	55	3	100	CARDINAL
taxlaw-2801	56	1	half	CARDINAL
taxlaw-2801	56	2	five	CARDINAL
taxlaw-2801	58	1	15%	PERCENT
taxlaw-2801	59	1	15%	PERCENT
taxlaw-2801	60	1	2007	DATE
taxlaw-2801	60	2	5	CARDINAL
taxlaw-2801	61	1	2.1	CARDINAL
taxlaw-2801	61	2	2007	DATE
taxlaw-2801	62	1	6	CARDINAL
taxlaw-2801	62	2	friedrich schneider & dominik h. enste	ORG
taxlaw-2801	62	3	38	CARDINAL
taxlaw-2801	62	4	j. econ	PERSON
taxlaw-2801	64	1	77	CARDINAL
taxlaw-2801	64	2	82	CARDINAL
taxlaw-2801	65	1	2 (2000	CARDINAL
taxlaw-2801	65	2	the united states	GPE
taxlaw-2801	65	3	one	CARDINAL
taxlaw-2801	65	4	oecd	ORG
taxlaw-2801	66	1	friedrich schneider	ORG
taxlaw-2801	66	2	145	CARDINAL
taxlaw-2801	66	3	first	ORDINAL
taxlaw-2801	66	4	the period 1999 to 2003	DATE
taxlaw-2801	67	1	1431	CARDINAL
taxlaw-2801	67	2	2004	DATE
taxlaw-2801	67	3	friedrich schneider & robert klinglmair	ORG
taxlaw-2801	70	1	2004-03, 2004	DATE
taxlaw-2801	71	1	8.6%	PERCENT
taxlaw-2801	71	2	the united states	GPE
taxlaw-2801	71	3	2002/2003	DATE
taxlaw-2801	71	4	oecd	ORG
taxlaw-2801	71	5	16.4%	PERCENT
taxlaw-2801	72	1	brazil	GPE
taxlaw-2801	72	2	39.8%	PERCENT
taxlaw-2801	72	3	1999/2000	DATE
taxlaw-2801	72	4	latin american	NORP
taxlaw-2801	72	5	41%	PERCENT
taxlaw-2801	73	1	african	NORP
taxlaw-2801	73	2	41%	PERCENT
taxlaw-2801	73	3	asian	NORP
taxlaw-2801	73	4	26%	PERCENT
taxlaw-2801	74	1	brazilian	NORP
taxlaw-2801	74	2	39.4%	PERCENT
taxlaw-2801	75	1	claudio lucinda & paulo arvate	ORG
taxlaw-2801	75	2	brazil	GPE
taxlaw-2801	75	3	2005	DATE
taxlaw-2801	75	4	5th	ORDINAL
taxlaw-2801	75	5	annual	DATE
taxlaw-2801	76	1	irs	ORG
taxlaw-2801	77	1	110th	ORDINAL
taxlaw-2801	78	1	109	CARDINAL
taxlaw-2801	78	2	2007	DATE
taxlaw-2801	78	3	chris edwards	PERSON
taxlaw-2801	78	4	cato institute	ORG
taxlaw-2801	78	5	86%	PERCENT
taxlaw-2801	79	1	100%	PERCENT
taxlaw-2801	80	1	8	CARDINAL
taxlaw-2801	80	2	daniel n. shaviro	PERSON
taxlaw-2801	80	3	u.s.	GPE
taxlaw-2801	80	4	2006	DATE
taxlaw-2801	81	1	9	CARDINAL
taxlaw-2801	81	2	calvin h. johnson	PERSON
taxlaw-2801	81	3	two years	DATE
taxlaw-2801	81	4	126	CARDINAL
taxlaw-2801	81	5	513	CARDINAL
taxlaw-2801	81	6	2010	DATE
taxlaw-2801	82	1	2011	DATE
taxlaw-2801	82	2	103	CARDINAL
taxlaw-2801	84	1	years	DATE
taxlaw-2801	86	1	11	CARDINAL
taxlaw-2801	86	2	the united states	GPE
taxlaw-2801	87	1	u.s.	GPE
taxlaw-2801	88	1	the united states	GPE
taxlaw-2801	89	1	u.s.	GPE
taxlaw-2801	90	1	one	CARDINAL
taxlaw-2801	91	1	the united states	GPE
taxlaw-2801	92	1	10	CARDINAL
taxlaw-2801	96	1	one	CARDINAL
taxlaw-2801	98	1	kyle d. logue	PERSON
taxlaw-2801	98	2	27	CARDINAL
taxlaw-2801	99	1	241	CARDINAL
taxlaw-2801	99	2	2007	DATE
taxlaw-2801	100	1	11	CARDINAL
taxlaw-2801	101	1	12 one	CARDINAL
taxlaw-2801	101	2	susan cleary morse	PERSON
taxlaw-2801	101	3	stewart karlinsky	PERSON
taxlaw-2801	101	4	joseph bankman	PERSON
taxlaw-2801	101	5	20	CARDINAL
taxlaw-2801	102	1	l. & pol’y	ORG
taxlaw-2801	102	2	37	DATE
taxlaw-2801	102	3	2009	DATE
taxlaw-2801	104	1	24	CARDINAL
taxlaw-2801	105	1	davis l. rev	PERSON
taxlaw-2801	105	2	107	CARDINAL
taxlaw-2801	105	3	1991	DATE
taxlaw-2801	106	1	104	CARDINAL
taxlaw-2801	106	2	2:100	CARDINAL
taxlaw-2801	111	1	one	CARDINAL
taxlaw-2801	115	1	one	CARDINAL
taxlaw-2801	116	1	one	CARDINAL
taxlaw-2801	116	2	congress	ORG
taxlaw-2801	119	1	13	CARDINAL
taxlaw-2801	119	2	joel slemrod & shlomo yitzhaki	ORG
taxlaw-2801	119	3	1	CARDINAL
taxlaw-2801	119	4	int’l tax & pub	PRODUCT
taxlaw-2801	121	1	25	CARDINAL
taxlaw-2801	121	2	32	DATE
taxlaw-2801	121	3	1994	DATE
taxlaw-2801	122	1	hereinafter slemorad & yitzhaki	ORG
taxlaw-2801	122	2	louis kaplow	PERSON
taxlaw-2801	122	3	50	CARDINAL
taxlaw-2801	122	4	1	CARDINAL
taxlaw-2801	122	5	2	CARDINAL
taxlaw-2801	122	6	1994	DATE
taxlaw-2801	123	1	louis kaplow	PERSON
taxlaw-2801	124	1	49	CARDINAL
taxlaw-2801	124	2	nat’l	NORP
taxlaw-2801	125	1	louis kaplow	PERSON
taxlaw-2801	125	2	14	CARDINAL
taxlaw-2801	125	3	j. l.	PERSON
taxlaw-2801	125	4	61	CARDINAL
taxlaw-2801	125	5	1998	DATE
taxlaw-2801	127	1	14	CARDINAL
taxlaw-2801	127	2	joel slemrod & shlomo yitzhaki	ORG
taxlaw-2801	127	3	3	CARDINAL
taxlaw-2801	129	1	1423	CARDINAL
taxlaw-2801	129	2	1456	CARDINAL
taxlaw-2801	129	3	2002	DATE
taxlaw-2801	130	1	yitzhaki	ORG
taxlaw-2801	131	1	slemrod	PERSON
taxlaw-2801	131	2	yitzhaki	PERSON
taxlaw-2801	132	1	15	CARDINAL
taxlaw-2801	132	2	kenan bulutoglu	PERSON
taxlaw-2801	132	3	parthasarathi shome ed.	PERSON
taxlaw-2801	132	4	1995	DATE
taxlaw-2801	133	1	2011	DATE
taxlaw-2801	133	2	105	CARDINAL
taxlaw-2801	134	1	u.s.	GPE
taxlaw-2801	134	2	one	CARDINAL
taxlaw-2801	137	1	third	ORDINAL
taxlaw-2801	137	2	irs	ORG
taxlaw-2801	138	1	18 16	CARDINAL
taxlaw-2801	138	2	kyle d. logue	PERSON
taxlaw-2801	138	3	joel slemrod	PERSON
taxlaw-2801	138	4	63	CARDINAL
taxlaw-2801	138	5	797	CARDINAL
taxlaw-2801	138	6	2010	DATE
taxlaw-2801	140	1	one	CARDINAL
taxlaw-2801	143	1	one	CARDINAL
taxlaw-2801	143	2	17	CARDINAL
taxlaw-2801	144	1	nicholas stern	PERSON
taxlaw-2801	144	2	17	CARDINAL
taxlaw-2801	144	3	j. pub.	ORG
taxlaw-2801	146	1	181	CARDINAL
taxlaw-2801	146	2	1982	DATE
taxlaw-2801	147	1	joel slemrod	PERSON
taxlaw-2801	147	2	shlomo yitzhaki	PERSON
taxlaw-2801	148	1	de jantscher	PERSON
taxlaw-2801	149	1	87/54	CARDINAL
taxlaw-2801	149	2	1987	DATE
taxlaw-2801	150	1	18 third	CARDINAL
taxlaw-2801	150	2	the united states	GPE
taxlaw-2801	151	1	2008	DATE
taxlaw-2801	153	1	110-289	CARDINAL
taxlaw-2801	153	2	122	CARDINAL
taxlaw-2801	154	1	2654	CARDINAL
taxlaw-2801	154	2	26	CARDINAL
taxlaw-2801	155	1	6050w	DATE
taxlaw-2801	155	2	2010	DATE
taxlaw-2801	155	3	third	ORDINAL
taxlaw-2801	155	4	irs	ORG
taxlaw-2801	158	1	morse	ORG
taxlaw-2801	158	2	karlinsky & bankman	ORG
taxlaw-2801	158	3	12	CARDINAL
taxlaw-2801	158	4	irs	ORG
taxlaw-2801	161	1	106	CARDINAL
taxlaw-2801	162	1	2:100	CARDINAL
taxlaw-2801	164	1	20 •	CARDINAL
taxlaw-2801	167	1	u.s.	GPE
taxlaw-2801	169	1	•	CARDINAL
taxlaw-2801	169	2	•	CARDINAL
taxlaw-2801	169	3	•	CARDINAL
taxlaw-2801	169	4	•	CARDINAL
taxlaw-2801	169	5	irs	ORG
taxlaw-2801	169	6	smbs.	ORG
taxlaw-2801	170	1	vi	PERSON
taxlaw-2801	172	1	2001	DATE
taxlaw-2801	173	1	$345 billion	MONEY
taxlaw-2801	173	2	that year	DATE
taxlaw-2801	173	3	$285 billion	MONEY
taxlaw-2801	173	4	$60 billion	MONEY
taxlaw-2801	173	5	$345 billion minus $285 billion	MONEY
taxlaw-2801	173	6	$27 billion	MONEY
taxlaw-2801	173	7	33	MONEY
taxlaw-2801	173	8	19	CARDINAL
taxlaw-2801	173	9	113	CARDINAL
taxlaw-2801	173	10	smbs.	ORG
taxlaw-2801	174	1	$285 billion	MONEY
taxlaw-2801	174	2	$197 billion	MONEY
taxlaw-2801	174	3	$30 billion	MONEY
taxlaw-2801	174	4	$54 billion	MONEY
taxlaw-2801	174	5	$4 billion	MONEY
taxlaw-2801	175	1	21	CARDINAL
taxlaw-2801	175	2	treasury	ORG
taxlaw-2801	175	3	2	CARDINAL
taxlaw-2801	175	4	12	CARDINAL
taxlaw-2801	176	1	22	CARDINAL
taxlaw-2801	177	1	107	CARDINAL
taxlaw-2801	177	2	$197 billion	MONEY
taxlaw-2801	177	3	$109 billion	MONEY
taxlaw-2801	177	4	$56 billion	MONEY
taxlaw-2801	177	5	$32 billion	MONEY
taxlaw-2801	177	6	$15 billion	MONEY
taxlaw-2801	177	7	17	MONEY
taxlaw-2801	177	8	the tax year 2001	DATE
taxlaw-2801	178	1	$109 billion	MONEY
taxlaw-2801	178	2	$68 billion	MONEY
taxlaw-2801	178	3	$41 billion	MONEY
taxlaw-2801	178	4	$6 billion	MONEY
taxlaw-2801	178	5	$13 billion	MONEY
taxlaw-2801	178	6	22	MONEY
taxlaw-2801	179	1	19.7%	PERCENT
taxlaw-2801	179	2	annual	DATE
taxlaw-2801	179	3	2001	DATE
taxlaw-2801	180	1	roughly 16.2%	PERCENT
taxlaw-2801	181	1	23	CARDINAL
taxlaw-2801	183	1	13	CARDINAL
taxlaw-2801	183	2	26	CARDINAL
taxlaw-2801	185	1	2:100	CARDINAL
taxlaw-2801	188	1	28	CARDINAL
taxlaw-2801	190	1	only around 4%	PERCENT
taxlaw-2801	190	2	less than 1%	PERCENT
taxlaw-2801	191	1	57%	PERCENT
taxlaw-2801	192	1	2001	DATE
taxlaw-2801	192	2	only 43%	PERCENT
taxlaw-2801	194	1	71%	PERCENT
taxlaw-2801	194	2	only $6	MONEY
taxlaw-2801	194	3	only 18.5%	PERCENT
taxlaw-2801	195	1	18%	PERCENT
taxlaw-2801	195	2	15%	PERCENT
taxlaw-2801	197	1	2001	DATE
taxlaw-2801	198	1	2001	DATE
taxlaw-2801	199	1	27	CARDINAL
taxlaw-2801	202	1	31	CARDINAL
taxlaw-2801	202	2	treasury	ORG
taxlaw-2801	202	3	2	CARDINAL
taxlaw-2801	202	4	11	CARDINAL
taxlaw-2801	203	1	treasury	ORG
taxlaw-2801	203	2	annual	DATE
taxlaw-2801	203	3	less than $10 million	MONEY
taxlaw-2801	203	4	$5 billion	MONEY
taxlaw-2801	203	5	(over $10 million	MONEY
taxlaw-2801	203	6	$25 billion	MONEY
taxlaw-2801	204	1	treasury	ORG
taxlaw-2801	204	2	two	CARDINAL
taxlaw-2801	204	3	18.5%	PERCENT
taxlaw-2801	205	1	irs	ORG
taxlaw-2801	206	1	32	CARDINAL
taxlaw-2801	206	2	only 18%	PERCENT
taxlaw-2801	206	3	less than	PERCENT
taxlaw-2801	206	4	greater than 18%	PERCENT
taxlaw-2801	207	1	the s corporation	ORG
taxlaw-2801	209	1	2011	DATE
taxlaw-2801	209	2	109	CARDINAL
taxlaw-2801	209	3	around 60%	PERCENT
taxlaw-2801	209	4	10%	PERCENT
taxlaw-2801	210	1	filers.33	ORG
taxlaw-2801	215	1	half	CARDINAL
taxlaw-2801	215	2	2001	DATE
taxlaw-2801	215	3	less than $	MONEY
taxlaw-2801	215	4	10%	PERCENT
taxlaw-2801	215	5	6,200	MONEY
taxlaw-2801	215	6	2%	PERCENT
taxlaw-2801	215	7	over $20,000	MONEY
taxlaw-2801	216	1	one	CARDINAL
taxlaw-2801	216	2	u.s.	GPE
taxlaw-2801	219	1	80%	PERCENT
taxlaw-2801	219	2	30%).36	CARDINAL
taxlaw-2801	219	3	up to 20%	PERCENT
taxlaw-2801	219	4	the united states	GPE
taxlaw-2801	220	1	two	CARDINAL
taxlaw-2801	221	1	2001	DATE
taxlaw-2801	223	1	37 33	CARDINAL
taxlaw-2801	223	2	u.s.	GPE
taxlaw-2801	223	3	gov’t accountability office	ORG
taxlaw-2801	223	4	1014	DATE
taxlaw-2801	224	1	13-15	CARDINAL
taxlaw-2801	225	1	34	CARDINAL
taxlaw-2801	225	2	treasury	ORG
taxlaw-2801	225	3	2	CARDINAL
taxlaw-2801	225	4	35	CARDINAL
taxlaw-2801	225	5	irs	ORG
taxlaw-2801	225	6	united states department	ORG
taxlaw-2801	225	7	treasury	ORG
taxlaw-2801	225	8	1985, 1988	DATE
taxlaw-2801	225	9	1992	DATE
taxlaw-2801	225	10	8	CARDINAL
taxlaw-2801	226	1	1415 (1996	DATE
taxlaw-2801	227	1	36	CARDINAL
taxlaw-2801	228	1	karlinsky & bankman	ORG
taxlaw-2801	228	2	12	CARDINAL
taxlaw-2801	229	1	david b. humphrey	PERSON
taxlaw-2801	229	2	u.s.	GPE
taxlaw-2801	229	3	56	CARDINAL
taxlaw-2801	229	4	j. econ. & bus	ORG
taxlaw-2801	229	5	211	CARDINAL
taxlaw-2801	229	6	223	CARDINAL
taxlaw-2801	229	7	2004	DATE
taxlaw-2801	229	8	110	CARDINAL
taxlaw-2801	229	9	2:100	CARDINAL
taxlaw-2801	232	1	39	CARDINAL
taxlaw-2801	232	2	two	CARDINAL
taxlaw-2801	236	1	third	ORDINAL
taxlaw-2801	238	1	third	ORDINAL
taxlaw-2801	244	1	the united states	GPE
taxlaw-2801	245	1	2000	DATE
taxlaw-2801	245	2	20%	PERCENT
taxlaw-2801	245	3	31%	PERCENT
taxlaw-2801	245	4	1974	DATE
taxlaw-2801	245	5	13% to 27%	PERCENT
taxlaw-2801	245	6	the same period	DATE
taxlaw-2801	245	7	56% to 46%	PERCENT
taxlaw-2801	246	1	38	CARDINAL
taxlaw-2801	247	1	karlinsky	PERSON
taxlaw-2801	249	1	39	CARDINAL
taxlaw-2801	249	2	33	CARDINAL
taxlaw-2801	250	1	55%	PERCENT
taxlaw-2801	250	2	45%	PERCENT
taxlaw-2801	251	1	morse	ORG
taxlaw-2801	251	2	karlinsky	PERSON
taxlaw-2801	252	1	supra	PERSON
taxlaw-2801	252	2	12	CARDINAL
taxlaw-2801	253	1	2011	DATE
taxlaw-2801	254	1	111	CARDINAL
taxlaw-2801	256	1	one	CARDINAL
taxlaw-2801	257	1	irs	ORG
taxlaw-2801	257	2	less than $10	MONEY
taxlaw-2801	257	3	million.41	PERSON
taxlaw-2801	259	1	annual	DATE
taxlaw-2801	259	2	irs	ORG
taxlaw-2801	262	1	$10-million	MONEY
taxlaw-2801	263	1	annual	DATE
taxlaw-2801	263	2	annual	DATE
taxlaw-2801	266	1	40 giampolo arachi	QUANTITY
taxlaw-2801	266	2	alessandro santoro	PERSON
taxlaw-2801	266	3	italian	NORP
taxlaw-2801	266	4	5	CARDINAL
taxlaw-2801	266	5	dec. 2007	DATE
taxlaw-2801	266	6	225	CARDINAL
taxlaw-2801	266	7	http://www.atax.unsw.edu.au/ejtr/content/issues/previous/paper3_v5n2.pdf	ORG
taxlaw-2801	266	8	two	CARDINAL
taxlaw-2801	267	1	first	ORDINAL
taxlaw-2801	269	1	second	ORDINAL
taxlaw-2801	270	1	slemrod	ORG
taxlaw-2801	273	1	joel slemrod	PERSON
taxlaw-2801	273	2	nat’l bureau of econ.	ORG
taxlaw-2801	274	1	918	CARDINAL
taxlaw-2801	275	1	cowell	PERSON
taxlaw-2801	278	1	frank a. cowell	PERSON
taxlaw-2801	278	2	17	CARDINAL
taxlaw-2801	278	3	toyota	ORG
taxlaw-2801	278	4	int’l ctrs	PRODUCT
taxlaw-2801	281	1	68, 2003	DATE
taxlaw-2801	282	1	41	CARDINAL
taxlaw-2801	283	1	irs	ORG
taxlaw-2801	283	2	aug. 19, 2010	DATE
taxlaw-2801	284	1	112	CARDINAL
taxlaw-2801	284	2	columbia	ORG
taxlaw-2801	285	1	2:100	CARDINAL
taxlaw-2801	285	2	first	ORDINAL
taxlaw-2801	287	1	15%	PERCENT
taxlaw-2801	287	2	15%	PERCENT
taxlaw-2801	288	1	20%	PERCENT
taxlaw-2801	288	2	15%	PERCENT
taxlaw-2801	288	3	17%	PERCENT
taxlaw-2801	290	1	43	CARDINAL
taxlaw-2801	290	2	17%	PERCENT
taxlaw-2801	292	1	almost 100%	PERCENT
taxlaw-2801	293	1	57%	PERCENT
taxlaw-2801	294	1	45	CARDINAL
taxlaw-2801	295	1	jim	PERSON
taxlaw-2801	295	2	100,000	MONEY
taxlaw-2801	295	3	third	ORDINAL
taxlaw-2801	296	1	jim	PERSON
taxlaw-2801	297	1	jim	PERSON
taxlaw-2801	298	1	joan	PERSON
taxlaw-2801	298	2	100,000	MONEY
taxlaw-2801	300	1	jack	PERSON
taxlaw-2801	300	2	jim	PERSON
taxlaw-2801	300	3	100,000	MONEY
taxlaw-2801	301	1	jack	PERSON
taxlaw-2801	301	2	jim	PERSON
taxlaw-2801	305	1	jim	PERSON
taxlaw-2801	306	1	one	CARDINAL
taxlaw-2801	307	1	42	CARDINAL
taxlaw-2801	307	2	joel slemrod & jon bakija	ORG
taxlaw-2801	307	3	4th	ORDINAL
taxlaw-2801	308	1	43	CARDINAL
taxlaw-2801	308	2	15%	PERCENT
taxlaw-2801	309	1	15%	PERCENT
taxlaw-2801	310	1	44	DATE
taxlaw-2801	311	1	45	CARDINAL
taxlaw-2801	312	1	72%	PERCENT
taxlaw-2801	313	1	treasury	ORG
taxlaw-2801	313	2	supra	PERSON
taxlaw-2801	313	3	2	CARDINAL
taxlaw-2801	313	4	13	CARDINAL
taxlaw-2801	313	5	113	CARDINAL
taxlaw-2801	317	1	amount.46	NORP
taxlaw-2801	317	2	jim	PERSON
taxlaw-2801	317	3	joan	PERSON
taxlaw-2801	318	1	two	CARDINAL
taxlaw-2801	331	1	48	CARDINAL
taxlaw-2801	332	1	46	CARDINAL
taxlaw-2801	332	2	joel slemrod & shlomo yitzhaki	ORG
taxlaw-2801	332	3	43	CARDINAL
taxlaw-2801	332	4	172	CARDINAL
taxlaw-2801	332	5	191-92	CARDINAL
taxlaw-2801	333	1	yitzhaki	ORG
taxlaw-2801	334	1	47	CARDINAL
taxlaw-2801	334	2	13	CARDINAL
taxlaw-2801	334	3	13	CARDINAL
taxlaw-2801	335	1	48	CARDINAL
taxlaw-2801	335	2	jack	PERSON
taxlaw-2801	341	1	114	CARDINAL
taxlaw-2801	342	1	2:100	CARDINAL
taxlaw-2801	344	1	one	CARDINAL
taxlaw-2801	350	1	an additional $1	MONEY
taxlaw-2801	350	2	1	MONEY
taxlaw-2801	351	1	two	CARDINAL
taxlaw-2801	351	2	1	MONEY
taxlaw-2801	352	1	one	CARDINAL
taxlaw-2801	354	1	49	CARDINAL
taxlaw-2801	354	2	arachi & santoro	ORG
taxlaw-2801	354	3	supra	PERSON
taxlaw-2801	354	4	40	CARDINAL
taxlaw-2801	354	5	228	CARDINAL
taxlaw-2801	354	6	simon c. parker	PERSON
taxlaw-2801	354	7	65	CARDINAL
taxlaw-2801	354	8	oxford	NORP
taxlaw-2801	356	1	379	CARDINAL
taxlaw-2801	356	2	2003	DATE
taxlaw-2801	356	3	two	CARDINAL
taxlaw-2801	356	4	third	ORDINAL
taxlaw-2801	357	1	50	CARDINAL
taxlaw-2801	359	1	slemrod & yitzshaki	ORG
taxlaw-2801	359	2	14	CARDINAL
taxlaw-2801	359	3	51	CARDINAL
taxlaw-2801	360	1	dci × mecfi	ORG
taxlaw-2801	360	2	dc	GPE
taxlaw-2801	361	1	52	CARDINAL
taxlaw-2801	362	1	γ(xi −	ORG
taxlaw-2801	363	1	γ	GPE
taxlaw-2801	363	2	2011	DATE
taxlaw-2801	363	3	115	CARDINAL
taxlaw-2801	366	1	54	CARDINAL
taxlaw-2801	371	1	ci	PERSON
taxlaw-2801	372	1	slemrod & yitzhaki	ORG
taxlaw-2801	372	2	14	CARDINAL
taxlaw-2801	373	1	53	CARDINAL
taxlaw-2801	375	1	54	CARDINAL
taxlaw-2801	380	1	55	CARDINAL
taxlaw-2801	380	2	13	CARDINAL
taxlaw-2801	381	1	56	CARDINAL
taxlaw-2801	381	2	michael g. allingham & agnar sandmo	PERSON
taxlaw-2801	381	3	1	CARDINAL
taxlaw-2801	381	4	j. pub	ORG
taxlaw-2801	383	1	323	CARDINAL
taxlaw-2801	383	2	1972	DATE
taxlaw-2801	383	3	shlomo yitzhaki	PERSON
taxlaw-2801	383	4	3	CARDINAL
taxlaw-2801	383	5	j. pub	ORG
taxlaw-2801	385	1	201	CARDINAL
taxlaw-2801	385	2	1974	DATE
taxlaw-2801	386	1	gary becker	PERSON
taxlaw-2801	387	1	gary s. becker	PERSON
taxlaw-2801	387	2	76	CARDINAL
taxlaw-2801	387	3	j. pol.	PERSON
taxlaw-2801	388	1	econ	ORG
taxlaw-2801	389	1	169	CARDINAL
taxlaw-2801	389	2	1968	DATE
taxlaw-2801	390	1	116	CARDINAL
taxlaw-2801	391	1	2:100	CARDINAL
taxlaw-2801	396	1	third	ORDINAL
taxlaw-2801	396	2	less than 100%	PERCENT
taxlaw-2801	397	1	third	ORDINAL
taxlaw-2801	397	2	reporting.57	ORG
taxlaw-2801	398	1	third	ORDINAL
taxlaw-2801	398	2	irs	ORG
taxlaw-2801	402	1	59	CARDINAL
taxlaw-2801	403	1	the tax authority	ORG
taxlaw-2801	403	2	57	CARDINAL
taxlaw-2801	403	3	treasury	ORG
taxlaw-2801	403	4	2	CARDINAL
taxlaw-2801	403	5	15	CARDINAL
taxlaw-2801	408	1	58	CARDINAL
taxlaw-2801	408	2	third	ORDINAL
taxlaw-2801	409	1	treasury	ORG
taxlaw-2801	409	2	2	CARDINAL
taxlaw-2801	409	3	59	CARDINAL
taxlaw-2801	410	1	one	CARDINAL
taxlaw-2801	411	1	boris bittker & lawrence lokken	ORG
taxlaw-2801	411	2	¶ 111.5.2	ORG
taxlaw-2801	411	3	mcgraw-hill, inc.	ORG
taxlaw-2801	411	4	v. united states	GPE
taxlaw-2801	411	5	623	CARDINAL
taxlaw-2801	411	6	700	CARDINAL
taxlaw-2801	411	7	1980	DATE
taxlaw-2801	412	1	smbs, collection of the tax	ORG
taxlaw-2801	413	1	logue & slemrod	ORG
taxlaw-2801	413	2	supra	PERSON
taxlaw-2801	413	3	16	CARDINAL
taxlaw-2801	414	1	60	CARDINAL
taxlaw-2801	416	1	117	CARDINAL
taxlaw-2801	416	2	jack	PERSON
taxlaw-2801	418	1	two	CARDINAL
taxlaw-2801	420	1	the united states	GPE
taxlaw-2801	427	1	one	CARDINAL
taxlaw-2801	437	1	karlinsky & bankman	ORG
taxlaw-2801	437	2	12	CARDINAL
taxlaw-2801	438	1	cowell	PERSON
taxlaw-2801	439	1	cowell	PERSON
taxlaw-2801	439	2	supra	PERSON
taxlaw-2801	439	3	40	CARDINAL
taxlaw-2801	440	1	61	CARDINAL
taxlaw-2801	440	2	slemrod & bakija	ORG
taxlaw-2801	440	3	42	CARDINAL
taxlaw-2801	441	1	62	CARDINAL
taxlaw-2801	441	2	james andreoni	PERSON
taxlaw-2801	441	3	brian erard &	ORG
taxlaw-2801	441	4	jonathan feinstein	PERSON
taxlaw-2801	441	5	36	CARDINAL
taxlaw-2801	441	6	j. econ	PERSON
taxlaw-2801	443	1	818	CARDINAL
taxlaw-2801	443	2	822	CARDINAL
taxlaw-2801	443	3	1998	DATE
taxlaw-2801	444	1	118	CARDINAL
taxlaw-2801	445	1	2:100	CARDINAL
taxlaw-2801	449	1	65	CARDINAL
taxlaw-2801	452	1	smbs	ORG
taxlaw-2801	452	2	one	CARDINAL
taxlaw-2801	452	3	63	CARDINAL
taxlaw-2801	452	4	eric a. posner	PERSON
taxlaw-2801	452	5	86	CARDINAL
taxlaw-2801	452	6	va	GPE
taxlaw-2801	453	1	l. rev	PERSON
taxlaw-2801	453	2	1781 (2002	DATE
taxlaw-2801	454	1	64	CARDINAL
taxlaw-2801	454	2	gneezy & aldo	ORG
taxlaw-2801	454	3	29	CARDINAL
taxlaw-2801	454	4	j.	PERSON
taxlaw-2801	455	1	1	CARDINAL
taxlaw-2801	455	2	3	CARDINAL
taxlaw-2801	456	1	65	CARDINAL
taxlaw-2801	457	1	minnesota	GPE
taxlaw-2801	458	1	joel slemrod	PERSON
taxlaw-2801	458	2	marsha blumenthal & charles christian	ORG
taxlaw-2801	458	3	minnesota	GPE
taxlaw-2801	458	4	nat’l bureau of econ.	ORG
taxlaw-2801	459	1	6575, 1998	DATE
taxlaw-2801	460	1	five	CARDINAL
taxlaw-2801	460	2	minnesota	GPE
taxlaw-2801	461	1	one	CARDINAL
taxlaw-2801	462	1	minnesota	GPE
taxlaw-2801	463	1	two	CARDINAL
taxlaw-2801	464	1	fifth	ORDINAL
taxlaw-2801	466	1	the following year	DATE
taxlaw-2801	470	1	slemrod	NORP
taxlaw-2801	470	2	blumenthal	PERSON
taxlaw-2801	470	3	christian	NORP
taxlaw-2801	470	4	two	CARDINAL
taxlaw-2801	471	1	first	ORDINAL
taxlaw-2801	472	1	second	ORDINAL
taxlaw-2801	473	1	two	CARDINAL
taxlaw-2801	473	2	one	CARDINAL
taxlaw-2801	474	1	first	ORDINAL
taxlaw-2801	474	2	second	ORDINAL
taxlaw-2801	475	1	stephen coleman	PERSON
taxlaw-2801	475	2	munich	GPE
taxlaw-2801	475	3	4827, 2007	DATE
taxlaw-2801	475	4	http://mpra.ub.uni-muenchen.de/4827/.	DATE
taxlaw-2801	475	5	minnesota	GPE
taxlaw-2801	475	6	second	ORDINAL
taxlaw-2801	476	1	stephen coleman	PERSON
taxlaw-2801	476	2	2007	DATE
taxlaw-2801	476	3	119	CARDINAL
taxlaw-2801	477	1	u.s.	GPE
taxlaw-2801	478	1	smbs: business deductions	ORG
taxlaw-2801	479	1	third	ORDINAL
taxlaw-2801	484	1	68	CARDINAL
taxlaw-2801	484	2	third	ORDINAL
taxlaw-2801	484	3	66	CARDINAL
taxlaw-2801	485	1	smbs.	ORG
taxlaw-2801	486	1	irs	ORG
taxlaw-2801	487	1	thirdparty	ORG
taxlaw-2801	490	1	67	CARDINAL
taxlaw-2801	495	1	68	CARDINAL
taxlaw-2801	496	1	logue & slemrod	ORG
taxlaw-2801	496	2	supra	PERSON
taxlaw-2801	496	3	16	CARDINAL
taxlaw-2801	496	4	50	DATE
taxlaw-2801	496	5	karlinsky & bankman	ORG
taxlaw-2801	496	6	12	CARDINAL
taxlaw-2801	496	7	58	CARDINAL
taxlaw-2801	498	1	69	CARDINAL
taxlaw-2801	498	2	one	CARDINAL
taxlaw-2801	499	1	120	CARDINAL
taxlaw-2801	499	2	2:100	CARDINAL
taxlaw-2801	508	1	71	CARDINAL
taxlaw-2801	514	1	first	ORDINAL
taxlaw-2801	516	1	second	ORDINAL
taxlaw-2801	517	1	third	ORDINAL
taxlaw-2801	518	1	72	CARDINAL
taxlaw-2801	518	2	70	CARDINAL
taxlaw-2801	518	3	becker	ORG
taxlaw-2801	518	4	supra	PERSON
taxlaw-2801	518	5	56	CARDINAL
taxlaw-2801	518	6	191	CARDINAL
taxlaw-2801	518	7	71	CARDINAL
taxlaw-2801	518	8	alex raskolnikov	PERSON
taxlaw-2801	518	9	109	CARDINAL
taxlaw-2801	519	1	l. rev	PERSON
taxlaw-2801	520	1	689	CARDINAL
taxlaw-2801	520	2	2009	DATE
taxlaw-2801	522	1	chris sanchirico	PERSON
taxlaw-2801	522	2	81	CARDINAL
taxlaw-2801	523	1	l. rev	PERSON
taxlaw-2801	523	2	1331, 1337 (	DATE
taxlaw-2801	523	3	2006	DATE
taxlaw-2801	524	1	2011	DATE
taxlaw-2801	524	2	121	CARDINAL
taxlaw-2801	526	1	first	ORDINAL
taxlaw-2801	528	1	victor thuronyi	PERSON
taxlaw-2801	529	1	”73	CARDINAL
taxlaw-2801	530	1	joel slemrod	PERSON
taxlaw-2801	530	2	shlomo yitzhaki	PERSON
taxlaw-2801	531	1	one	CARDINAL
taxlaw-2801	534	1	75 73 victor thuronyi	CARDINAL
taxlaw-2801	534	2	1	CARDINAL
taxlaw-2801	534	3	401	CARDINAL
taxlaw-2801	534	4	ed.	PERSON
taxlaw-2801	534	5	1996	DATE
taxlaw-2801	536	1	richard m. bird &	PERSON
taxlaw-2801	536	2	eric m. zolt	PERSON
taxlaw-2801	536	3	52 u.c.l.a	CARDINAL
taxlaw-2801	536	4	l. rev	PERSON
taxlaw-2801	536	5	1627	CARDINAL
taxlaw-2801	536	6	1685	DATE
taxlaw-2801	536	7	2005	DATE
taxlaw-2801	538	1	annual	DATE
taxlaw-2801	542	1	74	CARDINAL
taxlaw-2801	542	2	slemrod & yitzhaki	ORG
taxlaw-2801	542	3	46	DATE
taxlaw-2801	542	4	192	CARDINAL
taxlaw-2801	542	5	shlomo yitzhaki	PERSON
taxlaw-2801	542	6	63	CARDINAL
taxlaw-2801	545	1	311	CARDINAL
taxlaw-2801	545	2	312	CARDINAL
taxlaw-2801	545	3	2007	DATE
taxlaw-2801	546	1	one	CARDINAL
taxlaw-2801	547	1	first	ORDINAL
taxlaw-2801	547	2	george akerlof	PERSON
taxlaw-2801	547	3	68	CARDINAL
taxlaw-2801	549	1	rev	PERSON
taxlaw-2801	549	2	8 (1978	DATE
taxlaw-2801	550	1	75	CARDINAL
taxlaw-2801	550	2	122	CARDINAL
taxlaw-2801	551	1	2:100	CARDINAL
taxlaw-2801	551	2	slemrod	NORP
taxlaw-2801	551	3	yitzhaki	PERSON
taxlaw-2801	552	1	77	CARDINAL
taxlaw-2801	556	1	u.s.	GPE
taxlaw-2801	557	1	u.s.	GPE
taxlaw-2801	559	1	u.s.	GPE
taxlaw-2801	560	1	haig-simons	ORG
taxlaw-2801	560	2	u.s.	GPE
taxlaw-2801	561	1	jonathan gruber	PERSON
taxlaw-2801	561	2	498	CARDINAL
taxlaw-2801	561	3	2005	DATE
taxlaw-2801	561	4	haig-simons	ORG
taxlaw-2801	561	5	the year	DATE
taxlaw-2801	563	1	haig-simons	ORG
taxlaw-2801	565	1	110th	ORDINAL
taxlaw-2801	565	2	19	CARDINAL
taxlaw-2801	565	3	2008	DATE
taxlaw-2801	566	1	haig-simons	ORG
taxlaw-2801	567	1	boris i. bittker	PERSON
taxlaw-2801	567	2	22	CARDINAL
taxlaw-2801	567	3	1969	DATE
taxlaw-2801	568	1	77	CARDINAL
taxlaw-2801	568	2	slemrod	NORP
taxlaw-2801	568	3	yitzhaki	ORG
taxlaw-2801	568	4	14	CARDINAL
taxlaw-2801	568	5	1457	DATE
taxlaw-2801	570	1	79	CARDINAL
taxlaw-2801	572	1	80	CARDINAL
taxlaw-2801	574	1	81	CARDINAL
taxlaw-2801	575	1	2010	DATE
taxlaw-2801	576	1	2011	DATE
taxlaw-2801	576	2	123	CARDINAL
taxlaw-2801	577	1	irs	ORG
taxlaw-2801	578	1	u.s.	GPE
taxlaw-2801	580	1	each year	DATE
taxlaw-2801	582	1	83	CARDINAL
taxlaw-2801	586	1	50%	PERCENT
taxlaw-2801	587	1	82	CARDINAL
taxlaw-2801	587	2	slemrod	NORP
taxlaw-2801	587	3	yitzhaki	ORG
taxlaw-2801	588	1	slemrod & yitzhaki	ORG
taxlaw-2801	588	2	13	CARDINAL
taxlaw-2801	591	1	5,000	MONEY
taxlaw-2801	591	2	10,000	MONEY
taxlaw-2801	592	1	around $18,000	MONEY
taxlaw-2801	592	2	around $29,000	MONEY
taxlaw-2801	593	1	roberton williams	PERSON
taxlaw-2801	594	1	82 (2008	DATE
taxlaw-2801	596	1	roughly 56%	PERCENT
taxlaw-2801	598	1	one	CARDINAL
taxlaw-2801	599	1	one	CARDINAL
taxlaw-2801	600	1	84	CARDINAL
taxlaw-2801	601	1	2010	DATE
taxlaw-2801	602	1	124	CARDINAL
taxlaw-2801	602	2	columbia	ORG
taxlaw-2801	603	1	2:100	CARDINAL
taxlaw-2801	603	2	irs	ORG
taxlaw-2801	604	1	irs	ORG
taxlaw-2801	606	1	irs	ORG
taxlaw-2801	606	2	the bureau of labor statistics	ORG
taxlaw-2801	606	3	irs	ORG
taxlaw-2801	606	4	businesses.86	ORG
taxlaw-2801	606	5	u.s.	GPE
taxlaw-2801	607	1	irs	ORG
taxlaw-2801	607	2	8%	PERCENT
taxlaw-2801	607	3	amount.87	GPE
taxlaw-2801	609	1	tax88 a.	PERSON
taxlaw-2801	610	1	the united states	GPE
taxlaw-2801	615	1	85	CARDINAL
taxlaw-2801	616	1	oecd	ORG
taxlaw-2801	616	2	irs	ORG
taxlaw-2801	616	3	california	GPE
taxlaw-2801	617	1	86	CARDINAL
taxlaw-2801	617	2	irs	ORG
taxlaw-2801	618	1	2010	DATE
taxlaw-2801	621	1	200140078	DATE
taxlaw-2801	621	2	oct. 5, 2001	DATE
taxlaw-2801	622	1	87	CARDINAL
taxlaw-2801	623	1	6053 (2010	DATE
taxlaw-2801	625	1	88	CARDINAL
taxlaw-2801	625	2	thuronyi	GPE
taxlaw-2801	625	3	supra	PERSON
taxlaw-2801	625	4	73	CARDINAL
taxlaw-2801	625	5	74	CARDINAL
taxlaw-2801	625	6	89	CARDINAL
taxlaw-2801	625	7	vi	PERSON
taxlaw-2801	626	1	2011	DATE
taxlaw-2801	626	2	125 •	CARDINAL
taxlaw-2801	630	1	first	ORDINAL
taxlaw-2801	643	1	1	CARDINAL
taxlaw-2801	643	2	supra	PERSON
taxlaw-2801	643	3	73	CARDINAL
taxlaw-2801	647	1	126	CARDINAL
taxlaw-2801	647	2	columbia	ORG
taxlaw-2801	649	1	2:100	CARDINAL
taxlaw-2801	672	1	irs	ORG
taxlaw-2801	672	2	91	CARDINAL
taxlaw-2801	674	1	2011	DATE
taxlaw-2801	675	1	127	CARDINAL
taxlaw-2801	677	1	the united states	GPE
taxlaw-2801	677	2	2	CARDINAL
taxlaw-2801	678	1	the united states	GPE
taxlaw-2801	681	1	100,000	MONEY
taxlaw-2801	681	2	100,000	MONEY
taxlaw-2801	681	3	the year	DATE
taxlaw-2801	686	1	94 92	CARDINAL
taxlaw-2801	686	2	pakistan	GPE
taxlaw-2801	686	3	1991	DATE
taxlaw-2801	687	1	pakistani	NORP
taxlaw-2801	691	1	ahmad kahn	PERSON
taxlaw-2801	691	2	pakistan	GPE
taxlaw-2801	691	3	32	CARDINAL
taxlaw-2801	692	1	dev.	PERSON
taxlaw-2801	693	1	991	CARDINAL
taxlaw-2801	693	2	997	CARDINAL
taxlaw-2801	693	3	1000	CARDINAL
taxlaw-2801	693	4	1993	DATE
taxlaw-2801	693	5	supra	PERSON
taxlaw-2801	693	6	73	CARDINAL
taxlaw-2801	695	1	the year	DATE
taxlaw-2801	695	2	100,000	MONEY
taxlaw-2801	696	1	100,000	MONEY
taxlaw-2801	699	1	93	CARDINAL
taxlaw-2801	699	2	milka casanegra de jantscher notice	PERSON
taxlaw-2801	699	3	african	NORP
taxlaw-2801	700	1	de jantscher	PERSON
taxlaw-2801	700	2	17	CARDINAL
taxlaw-2801	700	3	10-11	CARDINAL
taxlaw-2801	701	1	colombia	GPE
taxlaw-2801	701	2	1983	DATE
taxlaw-2801	702	1	11	CARDINAL
taxlaw-2801	703	1	94	CARDINAL
taxlaw-2801	704	1	128	CARDINAL
taxlaw-2801	704	2	columbia	ORG
taxlaw-2801	705	1	2:100	CARDINAL
taxlaw-2801	706	1	first	ORDINAL
taxlaw-2801	707	1	two	CARDINAL
taxlaw-2801	707	2	200,000	MONEY
taxlaw-2801	707	3	100,000	MONEY
taxlaw-2801	707	4	100,000	MONEY
taxlaw-2801	707	5	zero	CARDINAL
taxlaw-2801	709	1	two	CARDINAL
taxlaw-2801	712	1	two	CARDINAL
taxlaw-2801	715	1	1	MONEY
taxlaw-2801	715	2	1.10	MONEY
taxlaw-2801	717	1	12%	PERCENT
taxlaw-2801	720	1	two	CARDINAL
taxlaw-2801	722	1	95	CARDINAL
taxlaw-2801	723	1	another $1	MONEY
taxlaw-2801	723	2	only $0.90	MONEY
taxlaw-2801	725	1	0.12	MONEY
taxlaw-2801	725	2	0.10	MONEY
taxlaw-2801	725	3	1	MONEY
taxlaw-2801	726	1	97	CARDINAL
taxlaw-2801	726	2	1	MONEY
taxlaw-2801	726	3	0.90	MONEY
taxlaw-2801	727	1	2011	DATE
taxlaw-2801	728	1	129	CARDINAL
taxlaw-2801	729	1	another hour	TIME
taxlaw-2801	732	1	3	CARDINAL
taxlaw-2801	734	1	two	CARDINAL
taxlaw-2801	735	1	the year	DATE
taxlaw-2801	735	2	business.99	ORG
taxlaw-2801	735	3	congress	ORG
taxlaw-2801	735	4	the treasury department	ORG
taxlaw-2801	735	5	congress	ORG
taxlaw-2801	736	1	100	CARDINAL
taxlaw-2801	738	1	98	CARDINAL
taxlaw-2801	740	1	99	CARDINAL
taxlaw-2801	740	2	brazil	GPE
taxlaw-2801	741	1	100	CARDINAL
taxlaw-2801	742	1	irs	ORG
taxlaw-2801	742	2	the u.s. department of commerce	ORG
taxlaw-2801	743	1	irs	ORG
taxlaw-2801	743	2	0 to 100%	PERCENT
taxlaw-2801	744	1	75th	ORDINAL
taxlaw-2801	745	1	reuven s. avi-yonah	PERSON
taxlaw-2801	745	2	int’l	NORP
taxlaw-2801	745	3	215	CARDINAL
taxlaw-2801	745	4	2007	DATE
taxlaw-2801	746	1	130	CARDINAL
taxlaw-2801	746	2	columbia	ORG
taxlaw-2801	747	1	2:100	CARDINAL
taxlaw-2801	751	1	35%	PERCENT
taxlaw-2801	752	1	five	CARDINAL
taxlaw-2801	753	1	2%	PERCENT
taxlaw-2801	753	2	10%	PERCENT
taxlaw-2801	753	3	20%	PERCENT
taxlaw-2801	753	4	30%	PERCENT
taxlaw-2801	753	5	80%	PERCENT
taxlaw-2801	754	1	30%	PERCENT
taxlaw-2801	754	2	100	MONEY
taxlaw-2801	754	3	the year	DATE
taxlaw-2801	754	4	10.50	MONEY
taxlaw-2801	754	5	100	CARDINAL
taxlaw-2801	761	1	101	CARDINAL
taxlaw-2801	761	2	year	DATE
taxlaw-2801	762	1	each year	DATE
taxlaw-2801	769	1	2011	DATE
taxlaw-2801	769	2	131	CARDINAL
taxlaw-2801	771	1	103	CARDINAL
taxlaw-2801	775	1	irs	ORG
taxlaw-2801	775	2	the year	DATE
taxlaw-2801	776	1	third	ORDINAL
taxlaw-2801	780	1	105 102	CARDINAL
taxlaw-2801	780	2	irs	ORG
taxlaw-2801	780	3	20	CARDINAL
taxlaw-2801	782	1	103	CARDINAL
taxlaw-2801	783	1	104	CARDINAL
taxlaw-2801	785	1	105	CARDINAL
taxlaw-2801	786	1	u.s.	GPE
taxlaw-2801	787	1	132	CARDINAL
taxlaw-2801	787	2	2:100	CARDINAL
taxlaw-2801	787	3	irs	ORG
taxlaw-2801	789	1	10%	PERCENT
taxlaw-2801	789	2	zero	CARDINAL
taxlaw-2801	794	1	one	CARDINAL
taxlaw-2801	799	1	106	CARDINAL
taxlaw-2801	799	2	4 percentage points	PERCENT
taxlaw-2801	799	3	roughly 32%	PERCENT
taxlaw-2801	799	4	the year	DATE
taxlaw-2801	799	5	below 6%	PERCENT
taxlaw-2801	799	6	above 14%	PERCENT
taxlaw-2801	801	1	roughly 68%	PERCENT
taxlaw-2801	801	2	10%	PERCENT
taxlaw-2801	801	3	between 6% and 14%	PERCENT
taxlaw-2801	801	4	4 percentage points	PERCENT
taxlaw-2801	803	1	107	CARDINAL
taxlaw-2801	804	1	108	CARDINAL
taxlaw-2801	805	1	12	CARDINAL
taxlaw-2801	806	1	2011	DATE
taxlaw-2801	807	1	133	CARDINAL
taxlaw-2801	809	1	third	ORDINAL
taxlaw-2801	809	2	third	ORDINAL
taxlaw-2801	809	3	irs	ORG
taxlaw-2801	810	1	irs	ORG
taxlaw-2801	810	2	irs	ORG
taxlaw-2801	810	3	irs	ORG
taxlaw-2801	812	1	109	CARDINAL
taxlaw-2801	812	2	18	CARDINAL
taxlaw-2801	813	1	110	CARDINAL
taxlaw-2801	813	2	karlinsky & bankman article	ORG
taxlaw-2801	814	1	karlinsky & bankman	ORG
taxlaw-2801	814	2	12	CARDINAL
taxlaw-2801	814	3	111	CARDINAL
taxlaw-2801	816	1	d.	NORP
taxlaw-2801	818	1	113	CARDINAL
taxlaw-2801	818	2	brazil	GPE
taxlaw-2801	819	1	brazilian	NORP
taxlaw-2801	819	2	são paulo	GPE
taxlaw-2801	827	1	brazil	GPE
taxlaw-2801	827	2	the united states	GPE
taxlaw-2801	827	3	smbs	ORG
taxlaw-2801	829	1	brazilian	NORP
taxlaw-2801	830	1	brazil	GPE
taxlaw-2801	830	2	134	CARDINAL
taxlaw-2801	830	3	columbia	ORG
taxlaw-2801	832	1	2:100	CARDINAL
taxlaw-2801	837	1	one	CARDINAL
taxlaw-2801	848	1	more than one	CARDINAL
taxlaw-2801	848	2	at least one	CARDINAL
taxlaw-2801	849	1	one	CARDINAL
taxlaw-2801	850	1	40%	PERCENT
taxlaw-2801	851	1	1,000	MONEY
taxlaw-2801	851	2	400	MONEY
taxlaw-2801	851	3	200	MONEY
taxlaw-2801	852	1	400	MONEY
taxlaw-2801	854	1	2011	DATE
taxlaw-2801	854	2	135	CARDINAL
taxlaw-2801	854	3	40%	PERCENT
taxlaw-2801	854	4	160	MONEY
taxlaw-2801	854	5	240	MONEY
taxlaw-2801	855	1	two	CARDINAL
taxlaw-2801	856	1	40%	PERCENT
taxlaw-2801	856	2	32%	PERCENT
taxlaw-2801	857	1	200	MONEY
taxlaw-2801	857	2	400	MONEY
taxlaw-2801	858	1	200	MONEY
taxlaw-2801	858	2	400	MONEY
taxlaw-2801	858	3	200	MONEY
taxlaw-2801	859	1	32%	PERCENT
taxlaw-2801	859	2	400	MONEY
taxlaw-2801	860	1	51.20	MONEY
taxlaw-2801	861	1	148.80	MONEY
taxlaw-2801	862	1	1,000	MONEY
taxlaw-2801	862	2	800	MONEY
taxlaw-2801	862	3	400	MONEY
taxlaw-2801	862	4	400	MONEY
taxlaw-2801	863	1	200	MONEY
taxlaw-2801	863	2	40%	PERCENT
taxlaw-2801	864	1	80	MONEY
taxlaw-2801	864	2	120	MONEY
taxlaw-2801	865	1	268.80	MONEY
taxlaw-2801	866	1	two	CARDINAL
taxlaw-2801	866	2	28.80	MONEY
taxlaw-2801	867	1	two	CARDINAL
taxlaw-2801	868	1	irs	ORG
taxlaw-2801	868	2	section 482	LAW
taxlaw-2801	870	1	4	CARDINAL
taxlaw-2801	875	1	114	CARDINAL
taxlaw-2801	876	1	thuronyi	PERSON
taxlaw-2801	876	2	supra	PERSON
taxlaw-2801	876	3	73	CARDINAL
taxlaw-2801	876	4	sadka & vito tanzi	ORG
taxlaw-2801	876	5	int’l	NORP
taxlaw-2801	877	1	92/16	CARDINAL
taxlaw-2801	877	2	1992	DATE
taxlaw-2801	881	1	136	CARDINAL
taxlaw-2801	881	2	columbia	ORG
taxlaw-2801	882	1	2:100	CARDINAL
taxlaw-2801	882	2	smbs	ORG
taxlaw-2801	883	1	irs	ORG
taxlaw-2801	889	1	5	CARDINAL
taxlaw-2801	890	1	israeli	NORP
taxlaw-2801	891	1	1954	DATE
taxlaw-2801	891	2	1975	DATE
taxlaw-2801	891	3	several years	DATE
taxlaw-2801	891	4	israeli	NORP
taxlaw-2801	891	5	smbs	ORG
taxlaw-2801	892	1	hours	TIME
taxlaw-2801	895	1	115	CARDINAL
taxlaw-2801	895	2	thuronyi	GPE
taxlaw-2801	895	3	supra	PERSON
taxlaw-2801	895	4	73	CARDINAL
taxlaw-2801	895	5	argentina	GPE
taxlaw-2801	895	6	colombia	GPE
taxlaw-2801	895	7	mexico	GPE
taxlaw-2801	895	8	venezuela	GPE
taxlaw-2801	897	1	bolivia	GPE
taxlaw-2801	899	1	sadka & tanzi	ORG
taxlaw-2801	899	2	supra	PERSON
taxlaw-2801	899	3	114	CARDINAL
taxlaw-2801	899	4	sijbren cnossen &	ORG
taxlaw-2801	899	5	netherlands	GPE
taxlaw-2801	899	6	ctr	GPE
taxlaw-2801	903	1	342	CARDINAL
taxlaw-2801	903	2	2000	DATE
taxlaw-2801	904	1	dutch	NORP
taxlaw-2801	904	2	30%	PERCENT
taxlaw-2801	904	3	4%	PERCENT
taxlaw-2801	905	1	116	CARDINAL
taxlaw-2801	905	2	74	CARDINAL
taxlaw-2801	905	3	316	CARDINAL
taxlaw-2801	906	1	spain	GPE
taxlaw-2801	906	2	turkey	GPE
taxlaw-2801	907	1	thuronyi	PERSON
taxlaw-2801	907	2	supra	PERSON
taxlaw-2801	907	3	73	CARDINAL
taxlaw-2801	907	4	23	CARDINAL
taxlaw-2801	907	5	arye lapidoth	PERSON
taxlaw-2801	907	6	israeli	NORP
taxlaw-2801	907	7	31	CARDINAL
taxlaw-2801	908	1	int’l fiscal	LOC
taxlaw-2801	908	2	99	CARDINAL
taxlaw-2801	908	3	1977	DATE
taxlaw-2801	909	1	117	CARDINAL
taxlaw-2801	911	1	2011	DATE
taxlaw-2801	911	2	137	CARDINAL
taxlaw-2801	919	1	1	CARDINAL
taxlaw-2801	921	1	two	CARDINAL
taxlaw-2801	923	1	one	CARDINAL
taxlaw-2801	924	1	smbs	ORG
taxlaw-2801	926	1	118	CARDINAL
taxlaw-2801	928	1	74	CARDINAL
taxlaw-2801	928	2	321	CARDINAL
taxlaw-2801	929	1	119	CARDINAL
taxlaw-2801	931	1	zero	CARDINAL
taxlaw-2801	933	1	138	CARDINAL
taxlaw-2801	934	1	2:100	CARDINAL
taxlaw-2801	935	1	mrg	ORG
taxlaw-2801	946	1	first	ORDINAL
taxlaw-2801	947	1	2	CARDINAL
taxlaw-2801	950	1	35%	PERCENT
taxlaw-2801	950	2	five	CARDINAL
taxlaw-2801	950	3	2% to 80%	PERCENT
taxlaw-2801	951	1	30%	PERCENT
taxlaw-2801	953	1	120	CARDINAL
taxlaw-2801	953	2	the united states	GPE
taxlaw-2801	954	1	82	CARDINAL
taxlaw-2801	954	2	2011	DATE
taxlaw-2801	955	1	139	CARDINAL
taxlaw-2801	955	2	10.50	MONEY
taxlaw-2801	955	3	100	MONEY
taxlaw-2801	955	4	30%	PERCENT
taxlaw-2801	955	5	35%	PERCENT
taxlaw-2801	956	1	1000	CARDINAL
taxlaw-2801	956	2	100	MONEY
taxlaw-2801	956	3	the year	DATE
taxlaw-2801	956	4	10,500	MONEY
taxlaw-2801	957	1	30%	PERCENT
taxlaw-2801	960	1	the year	DATE
taxlaw-2801	960	2	less than 30%	PERCENT
taxlaw-2801	960	3	greater than 30%	PERCENT
taxlaw-2801	961	1	less than $10,500	MONEY
taxlaw-2801	970	1	121	CARDINAL
taxlaw-2801	973	1	140	CARDINAL
taxlaw-2801	973	2	columbia	ORG
taxlaw-2801	974	1	2:100	CARDINAL
taxlaw-2801	976	1	smbs	ORG
taxlaw-2801	978	1	today	DATE
taxlaw-2801	983	1	irs	ORG
taxlaw-2801	985	1	irs	ORG
taxlaw-2801	986	1	123	CARDINAL
taxlaw-2801	987	1	122	CARDINAL
taxlaw-2801	988	1	123	CARDINAL
taxlaw-2801	990	1	124	CARDINAL
taxlaw-2801	990	2	alex raskolnikov’s	PERSON
taxlaw-2801	991	1	alex raskolnikov	PERSON
taxlaw-2801	991	2	supra	PERSON
taxlaw-2801	991	3	71	CARDINAL
taxlaw-2801	991	4	689	CARDINAL
taxlaw-2801	992	1	raskolnikov	PERSON
taxlaw-2801	992	2	2011	DATE
taxlaw-2801	992	3	141	CARDINAL
taxlaw-2801	993	1	one	CARDINAL
taxlaw-2801	993	2	two	CARDINAL
taxlaw-2801	997	1	two	CARDINAL
taxlaw-2801	998	1	first	ORDINAL
taxlaw-2801	999	1	second	ORDINAL
taxlaw-2801	1001	1	first	ORDINAL
taxlaw-2801	1003	1	a given year	DATE
taxlaw-2801	1004	1	their early years	DATE
taxlaw-2801	1005	1	raskolnikov	PERSON
taxlaw-2801	1009	1	125	CARDINAL
taxlaw-2801	1009	2	the first several years	DATE
taxlaw-2801	1011	1	142	CARDINAL
taxlaw-2801	1011	2	columbia	ORG
taxlaw-2801	1012	1	2:100	CARDINAL
taxlaw-2801	1012	2	3	CARDINAL
taxlaw-2801	1014	1	the beginning of the year or at the beginning of some period of time	DATE
taxlaw-2801	1014	2	the year	DATE
taxlaw-2801	1021	1	congress	ORG
taxlaw-2801	1021	2	irs	ORG
taxlaw-2801	1023	1	france	GPE
taxlaw-2801	1023	2	the 1960s	DATE
taxlaw-2801	1023	3	as many as a million	CARDINAL
taxlaw-2801	1023	4	a given year	DATE
taxlaw-2801	1024	1	129 126	CARDINAL
taxlaw-2801	1026	1	u.s.	GPE
taxlaw-2801	1027	1	smbs collectively	ORG
taxlaw-2801	1027	2	irs	ORG
taxlaw-2801	1028	1	127	CARDINAL
taxlaw-2801	1028	2	brazilian	NORP
taxlaw-2801	1029	1	128	CARDINAL
taxlaw-2801	1031	1	129	CARDINAL
taxlaw-2801	1031	2	supra	PERSON
taxlaw-2801	1031	3	73	CARDINAL
taxlaw-2801	1033	1	arachi & santoro	ORG
taxlaw-2801	1033	2	supra	PERSON
taxlaw-2801	1033	3	40	CARDINAL
taxlaw-2801	1033	4	230	CARDINAL
taxlaw-2801	1033	5	143	CARDINAL
taxlaw-2801	1033	6	irs	ORG
taxlaw-2801	1034	1	irs	ORG
taxlaw-2801	1036	1	irs	ORG
taxlaw-2801	1037	1	irs	ORG
taxlaw-2801	1039	1	irs	ORG
taxlaw-2801	1039	2	one	CARDINAL
taxlaw-2801	1040	1	one	CARDINAL
taxlaw-2801	1044	1	irs	ORG
taxlaw-2801	1047	1	130	CARDINAL
taxlaw-2801	1047	2	israeli	NORP
taxlaw-2801	1048	1	arachi & santoro	ORG
taxlaw-2801	1048	2	supra	PERSON
taxlaw-2801	1048	3	40	CARDINAL
taxlaw-2801	1048	4	230	CARDINAL
taxlaw-2801	1049	1	supra	PERSON
taxlaw-2801	1049	2	73	CARDINAL
taxlaw-2801	1050	1	144	CARDINAL
taxlaw-2801	1051	1	2:100	CARDINAL
taxlaw-2801	1052	1	irs	ORG
taxlaw-2801	1055	1	irs	ORG
taxlaw-2801	1057	1	irs	ORG
taxlaw-2801	1058	1	irs	ORG
taxlaw-2801	1059	1	irs	ORG
taxlaw-2801	1063	1	congress	ORG
taxlaw-2801	1064	1	132	CARDINAL
taxlaw-2801	1064	2	third	ORDINAL
taxlaw-2801	1065	1	irs	ORG
taxlaw-2801	1066	1	irs	ORG
taxlaw-2801	1067	1	irs	ORG
taxlaw-2801	1069	1	smbs	ORG
taxlaw-2801	1070	1	the years	DATE
taxlaw-2801	1070	2	irs	ORG
taxlaw-2801	1072	1	irs	ORG
taxlaw-2801	1073	1	131	CARDINAL
taxlaw-2801	1073	2	arachi & santoro	ORG
taxlaw-2801	1073	3	supra	PERSON
taxlaw-2801	1073	4	40	CARDINAL
taxlaw-2801	1073	5	229	CARDINAL
taxlaw-2801	1074	1	italian	NORP
taxlaw-2801	1074	2	di settore	PERSON
taxlaw-2801	1075	1	237	CARDINAL
taxlaw-2801	1076	1	132	CARDINAL
taxlaw-2801	1076	2	michael j. graetz	PERSON
taxlaw-2801	1076	3	jennifer f. reinganum & louis l. wilde	PERSON
taxlaw-2801	1076	4	2	CARDINAL
taxlaw-2801	1076	5	j. l. econ.	PERSON
taxlaw-2801	1076	6	1	CARDINAL
taxlaw-2801	1076	7	1986	DATE
taxlaw-2801	1077	1	2011	DATE
taxlaw-2801	1077	2	145 vi	QUANTITY
taxlaw-2801	1078	1	a.	PERSON
taxlaw-2801	1078	2	the united states	GPE
taxlaw-2801	1079	1	years	DATE
taxlaw-2801	1080	1	the united states	GPE
taxlaw-2801	1085	1	annual	DATE
taxlaw-2801	1091	1	irs	ORG
taxlaw-2801	1093	1	at least two	CARDINAL
taxlaw-2801	1094	1	first	ORDINAL
taxlaw-2801	1095	1	second	ORDINAL
taxlaw-2801	1095	2	non146 columbia	ORG
taxlaw-2801	1097	1	2:100	CARDINAL
taxlaw-2801	1100	1	third	ORDINAL
taxlaw-2801	1103	1	the end of the day	DATE
taxlaw-2801	1103	2	israeli	NORP
taxlaw-2801	1103	3	irs	ORG
taxlaw-2801	1104	1	one	CARDINAL
taxlaw-2801	1108	1	first	ORDINAL
taxlaw-2801	1109	1	a. vat	PERSON
taxlaw-2801	1109	2	second	ORDINAL
taxlaw-2801	1109	3	one	CARDINAL
taxlaw-2801	1110	1	one	CARDINAL
taxlaw-2801	1111	1	133	CARDINAL
taxlaw-2801	1111	2	karlinsky	PERSON
taxlaw-2801	1111	3	irs	ORG
taxlaw-2801	1112	1	karlinsky & bankman	ORG
taxlaw-2801	1112	2	12	CARDINAL
taxlaw-2801	1112	3	67	CARDINAL
taxlaw-2801	1113	1	irs	ORG
taxlaw-2801	1113	2	smbs	ORG
taxlaw-2801	1114	1	steven j. davis	PERSON
taxlaw-2801	1114	2	john c. haltiwanger & scott schuh	PERSON
taxlaw-2801	1114	3	57-75 (	PERCENT
taxlaw-2801	1115	1	2011	DATE
taxlaw-2801	1115	2	147	CARDINAL
taxlaw-2801	1115	3	the united states	GPE
taxlaw-2801	1118	1	first	ORDINAL
taxlaw-2801	1119	1	one	CARDINAL
taxlaw-2801	1125	1	one	CARDINAL
taxlaw-2801	1126	1	third	ORDINAL
taxlaw-2801	1127	1	irs	ORG
taxlaw-2801	1127	2	one	CARDINAL
taxlaw-2801	1128	1	136	CARDINAL
taxlaw-2801	1129	1	135	CARDINAL
taxlaw-2801	1132	1	richard a. musgrave &	PERSON
taxlaw-2801	1132	2	peggy b. musgrave	PERSON
taxlaw-2801	1132	3	441-445	MONEY
taxlaw-2801	1132	4	4th	ORDINAL
taxlaw-2801	1132	5	1984	DATE
taxlaw-2801	1134	1	136	CARDINAL
taxlaw-2801	1134	2	reinganum & wilde	ORG
taxlaw-2801	1134	3	132	CARDINAL
taxlaw-2801	1134	4	reuven s. avi-yonah	PERSON
taxlaw-2801	1134	5	three	CARDINAL
taxlaw-2801	1134	6	60	CARDINAL
taxlaw-2801	1134	7	1 (2006	DATE
taxlaw-2801	1134	8	reuven s. avi-yonah	PERSON
taxlaw-2801	1134	9	john m. olin ctr	PERSON
taxlaw-2801	1135	1	l. & econ	ORG
taxlaw-2801	1135	2	2009	DATE
taxlaw-2801	1136	1	137	CARDINAL
taxlaw-2801	1136	2	irs	ORG
taxlaw-2801	1136	3	third	ORDINAL
taxlaw-2801	1137	1	148	CARDINAL
taxlaw-2801	1137	2	columbia	ORG
taxlaw-2801	1138	1	2:100	CARDINAL
taxlaw-2801	1140	1	two	CARDINAL
taxlaw-2801	1143	1	third	ORDINAL
taxlaw-2801	1147	1	first	ORDINAL
taxlaw-2801	1150	1	second	ORDINAL
taxlaw-2801	1151	1	one	CARDINAL
taxlaw-2801	1152	1	irs	ORG
taxlaw-2801	1154	1	third	ORDINAL
taxlaw-2801	1155	1	third	ORDINAL
taxlaw-2801	1157	1	138	CARDINAL
taxlaw-2801	1159	1	139	CARDINAL
taxlaw-2801	1160	1	2011	DATE
taxlaw-2801	1160	2	149	CARDINAL
taxlaw-2801	1169	1	141 140	CARDINAL
taxlaw-2801	1171	1	141	CARDINAL
taxlaw-2801	1172	1	1	CARDINAL
taxlaw-2801	1172	2	2	CARDINAL
taxlaw-2801	1173	1	3	CARDINAL
taxlaw-2801	1174	1	4	CARDINAL
taxlaw-2801	1174	2	5	CARDINAL
taxlaw-2801	1174	3	3	CARDINAL
taxlaw-2801	1175	1	a.	PERSON
taxlaw-2801	1175	2	a. vat	PERSON