id	sid	eid	entity	type
taxlaw-2824	1	1	reuven s. avi-yonah	PERSON
taxlaw-2824	1	2	nicola sartori, & omri marian	ORG
taxlaw-2824	1	3	oxford	NORP
taxlaw-2824	1	4	2011	DATE
taxlaw-2824	2	1	oecd	ORG
taxlaw-2824	2	2	eu	ORG
taxlaw-2824	2	3	the past three decades	DATE
taxlaw-2824	3	1		PERSON
taxlaw-2824	3	2	suny buffalo law school	ORG
taxlaw-2824	3	3	israel	GPE
taxlaw-2824	4	1	eric toder	PERSON
taxlaw-2824	5	1	yariv brauner	PERSON
taxlaw-2824	5	2	tsilly dagan	FAC
taxlaw-2824	5	3	david gliksberg	PERSON
taxlaw-2824	5	4	victor fleischer	PERSON
taxlaw-2824	5	5	diane ring	PERSON
taxlaw-2824	5	6	kirk stark	PERSON
taxlaw-2824	5	7	nancy staudt	PERSON
taxlaw-2824	5	8	herzliya	NORP
taxlaw-2824	5	9	israel	GPE
taxlaw-2824	5	10	april 3013	DATE
taxlaw-2824	5	11	hebrew	LANGUAGE
taxlaw-2824	5	12	jerusalem	GPE
taxlaw-2824	5	13	israel	GPE
taxlaw-2824	5	14	january 2013	DATE
taxlaw-2824	5	15	6th	ORDINAL
taxlaw-2824	5	16	annual	DATE
taxlaw-2824	5	17	columbia university law school	ORG
taxlaw-2824	5	18	kiryat ono	PERSON
taxlaw-2824	5	19	israel	GPE
taxlaw-2824	5	20	june 2012	DATE
taxlaw-2824	5	21	annual	DATE
taxlaw-2824	5	22	usc gould school of law	ORG
taxlaw-2824	5	23	los angeles	GPE
taxlaw-2824	5	24	june 2012	DATE
taxlaw-2824	6	1	suny buffalo	ORG
taxlaw-2824	7	1	208	CARDINAL
taxlaw-2824	7	2	columbia	ORG
taxlaw-2824	8	1	209 ii	QUANTITY
taxlaw-2824	9	1	211 iii	QUANTITY
taxlaw-2824	10	1	219	CARDINAL
taxlaw-2824	11	1	223	CARDINAL
taxlaw-2824	11	2	2014	DATE
taxlaw-2824	11	3	209	CARDINAL
taxlaw-2824	15	1	marian	PERSON
taxlaw-2824	15	2	1	CARDINAL
taxlaw-2824	15	3	reuven s. avi-yonah	PERSON
taxlaw-2824	15	4	nicola sartori & omri marian	ORG
taxlaw-2824	15	5	2011	DATE
taxlaw-2824	16	1	2	CARDINAL
taxlaw-2824	16	2	omri marian	PERSON
taxlaw-2824	16	3	58	CARDINAL
taxlaw-2824	17	1	j. comp	PERSON
taxlaw-2824	18	1	l. 415	PERSON
taxlaw-2824	18	2	2010	DATE
taxlaw-2824	18	3	carlo garbarino	PERSON
taxlaw-2824	18	4	11	CARDINAL
taxlaw-2824	18	5	765	CARDINAL
taxlaw-2824	18	6	2010	DATE
taxlaw-2824	18	7	carlo garbarino	PERSON
taxlaw-2824	18	8	57	CARDINAL
taxlaw-2824	19	1	j. comp	PERSON
taxlaw-2824	20	1	l. 677 (	PERSON
taxlaw-2824	20	2	2009	DATE
taxlaw-2824	21	1	3	CARDINAL
taxlaw-2824	21	2	11	CARDINAL
taxlaw-2824	21	3	469	CARDINAL
taxlaw-2824	21	4	469	CARDINAL
taxlaw-2824	21	5	2010	DATE
taxlaw-2824	28	1	dani rodrik	PERSON
taxlaw-2824	28	2	2012	DATE
taxlaw-2824	28	3	joseph e. stiglitz	PERSON
taxlaw-2824	28	4	2007	DATE
taxlaw-2824	28	5	joseph e. stiglitz	PERSON
taxlaw-2824	28	6	pranab bardhan	PERSON
taxlaw-2824	28	7	samuel bowles &	ORG
taxlaw-2824	28	8	michael wallerstein eds.	PERSON
taxlaw-2824	28	9	2006	DATE
taxlaw-2824	28	10	thomas l. friedman	PERSON
taxlaw-2824	28	11	2005	DATE
taxlaw-2824	28	12	joseph e. stiglitz	PERSON
taxlaw-2824	28	13	2002	DATE
taxlaw-2824	29	1	5	CARDINAL
taxlaw-2824	29	2	2	CARDINAL
taxlaw-2824	29	3	766	CARDINAL
taxlaw-2824	29	4	1995	DATE
taxlaw-2824	29	5	int’l monetary fund	ORG
taxlaw-2824	29	6	victor thuronyi ed	PERSON
taxlaw-2824	29	7	1996	DATE
taxlaw-2824	29	8	hugh ault & brian j. arnold	ORG
taxlaw-2824	29	9	1997	DATE
taxlaw-2824	29	10	int’l monetary fund	ORG
taxlaw-2824	29	11	victor thuronyi	PERSON
taxlaw-2824	29	12	1998	DATE
taxlaw-2824	29	13	victor thuronyi	PERSON
taxlaw-2824	29	14	2003	DATE
taxlaw-2824	29	15	michael a. livingston	PERSON
taxlaw-2824	29	16	18	CARDINAL
taxlaw-2824	30	1	j. l. & juris	ORG
taxlaw-2824	31	1	119 (2005	DATE
taxlaw-2824	32	1	2	CARDINAL
taxlaw-2824	32	2	gianluigi bizioli & claudio sacchetto	ORG
taxlaw-2824	32	3	2011	DATE
taxlaw-2824	32	4	yariv brauner & miranda stewart eds.	ORG
taxlaw-2824	32	5	2013	DATE
taxlaw-2824	33	1	6	CARDINAL
taxlaw-2824	33	2	sartori & marian	ORG
taxlaw-2824	33	3	1	CARDINAL
taxlaw-2824	33	4	1	CARDINAL
taxlaw-2824	37	1	the past three decades or so	DATE
taxlaw-2824	40	1	210	CARDINAL
taxlaw-2824	40	2	u.s.	GPE
taxlaw-2824	40	3	u.s.	GPE
taxlaw-2824	41	1	australia	GPE
taxlaw-2824	41	2	canada	GPE
taxlaw-2824	41	3	france	GPE
taxlaw-2824	41	4	germany	GPE
taxlaw-2824	41	5	japan	GPE
taxlaw-2824	41	6	netherlands	GPE
taxlaw-2824	41	7	sweden	GPE
taxlaw-2824	41	8	the united kingdom	GPE
taxlaw-2824	41	9	italy	GPE
taxlaw-2824	42	1	u.s.	GPE
taxlaw-2824	43	1	11	CARDINAL
taxlaw-2824	43	2	field.12	NORP
taxlaw-2824	44	1	2–3	DATE
taxlaw-2824	47	1	4	DATE
taxlaw-2824	48	1	konrad zweigert & hein kotz	ORG
taxlaw-2824	48	2	34	CARDINAL
taxlaw-2824	48	3	1998	DATE
taxlaw-2824	48	4	12	DATE
taxlaw-2824	51	1	8	CARDINAL
taxlaw-2824	52	1	16	DATE
taxlaw-2824	53	1	u.s.	GPE
taxlaw-2824	55	1	9	CARDINAL
taxlaw-2824	56	1	10	CARDINAL
taxlaw-2824	57	1	16	DATE
taxlaw-2824	57	2	american	NORP
taxlaw-2824	63	1	11	CARDINAL
taxlaw-2824	63	2	16	CARDINAL
taxlaw-2824	64	1	l. rev	PERSON
taxlaw-2824	64	2	26	CARDINAL
taxlaw-2824	64	3	1953	DATE
taxlaw-2824	64	4	the united states	GPE
taxlaw-2824	64	5	the united kingdom	GPE
taxlaw-2824	64	6	france	GPE
taxlaw-2824	64	7	the 1950s	DATE
taxlaw-2824	64	8	one	CARDINAL
taxlaw-2824	64	9	sartori & marian	ORG
taxlaw-2824	64	10	1	CARDINAL
taxlaw-2824	64	11	22	DATE
taxlaw-2824	66	1	10	CARDINAL
taxlaw-2824	66	2	12	CARDINAL
taxlaw-2824	66	3	sartori & marian	ORG
taxlaw-2824	66	4	1	CARDINAL
taxlaw-2824	66	5	first	ORDINAL
taxlaw-2824	68	1	2014	DATE
taxlaw-2824	69	1	211	CARDINAL
taxlaw-2824	69	2	marian	PERSON
taxlaw-2824	70	1	first	ORDINAL
taxlaw-2824	70	2	15	CARDINAL
taxlaw-2824	75	1	the past three and a half decades	DATE
taxlaw-2824	75	2	the twenty-first	DATE
taxlaw-2824	75	3	13	CARDINAL
taxlaw-2824	75	4	sartori & marian	ORG
taxlaw-2824	75	5	1	CARDINAL
taxlaw-2824	76	1	jinyan li	PERSON
taxlaw-2824	76	2	canada	GPE
taxlaw-2824	76	3	china	GPE
taxlaw-2824	77	1	li	PERSON
taxlaw-2824	77	2	chinese	NORP
taxlaw-2824	78	1	two	CARDINAL
taxlaw-2824	79	1	jinyan li	PERSON
taxlaw-2824	79	2	chinese	NORP
taxlaw-2824	79	3	canadian	NORP
taxlaw-2824	79	4	11	CARDINAL
taxlaw-2824	79	5	655	CARDINAL
taxlaw-2824	79	6	681	CARDINAL
taxlaw-2824	79	7	2010	DATE
taxlaw-2824	80	1	omri marian	PERSON
taxlaw-2824	80	2	the united states	GPE
taxlaw-2824	80	3	32	CARDINAL
taxlaw-2824	81	1	133	CARDINAL
taxlaw-2824	81	2	203	CARDINAL
taxlaw-2824	81	3	2012	DATE
taxlaw-2824	83	1	14	CARDINAL
taxlaw-2824	84	1	sartori & marian	ORG
taxlaw-2824	84	2	1	CARDINAL
taxlaw-2824	85	1	15	CARDINAL
taxlaw-2824	85	2	d.	NORP
taxlaw-2824	86	1	16	CARDINAL
taxlaw-2824	87	1	16	CARDINAL
taxlaw-2824	88	1	17	CARDINAL
taxlaw-2824	90	1	neil brooks & thaddeus hwong	ORG
taxlaw-2824	90	2	11	CARDINAL
taxlaw-2824	90	3	791	CARDINAL
taxlaw-2824	90	4	2010	DATE
taxlaw-2824	90	5	three	CARDINAL
taxlaw-2824	90	6	1	CARDINAL
taxlaw-2824	90	7	2	CARDINAL
taxlaw-2824	90	8	3	CARDINAL
taxlaw-2824	90	9	reuven s. avi-yonah	PERSON
taxlaw-2824	91	1	214	CARDINAL
taxlaw-2824	91	2	2010	DATE
taxlaw-2824	91	3	1	CARDINAL
taxlaw-2824	91	4	2	CARDINAL
taxlaw-2824	91	5	3	CARDINAL
taxlaw-2824	92	1	212	CARDINAL
taxlaw-2824	93	1	norms.22	LOC
taxlaw-2824	94	1	23	CARDINAL
taxlaw-2824	94	2	one	CARDINAL
taxlaw-2824	94	3	one	CARDINAL
taxlaw-2824	94	4	nations.24	PERSON
taxlaw-2824	94	5	19	CARDINAL
taxlaw-2824	94	6	18	CARDINAL
taxlaw-2824	94	7	1	CARDINAL
taxlaw-2824	94	8	1980	DATE
taxlaw-2824	94	9	james r. hines	PERSON
taxlaw-2824	94	10	lawrence h. summers	PERSON
taxlaw-2824	94	11	23	CARDINAL
taxlaw-2824	94	12	123	CARDINAL
taxlaw-2824	94	13	134	CARDINAL
taxlaw-2824	94	14	jeffrey r. brown et al	PERSON
taxlaw-2824	95	1	2009	DATE
taxlaw-2824	95	2	the early 1980s	DATE
taxlaw-2824	96	1	2	CARDINAL
taxlaw-2824	96	2	may 2008	DATE
taxlaw-2824	96	3	the 1980s	DATE
taxlaw-2824	98	1	20	CARDINAL
taxlaw-2824	99	1	the third millennium b.c.	DATE
taxlaw-2824	99	2	the late nineteenth century	DATE
taxlaw-2824	101	1	as early	DATE
taxlaw-2824	101	2	kennedy	PERSON
taxlaw-2824	102	1	michael s. knoll	PERSON
taxlaw-2824	102	2	65	CARDINAL
taxlaw-2824	102	3	349	CARDINAL
taxlaw-2824	102	4	363	CARDINAL
taxlaw-2824	102	5	2012	DATE
taxlaw-2824	102	6	kennedy	PERSON
taxlaw-2824	102	7	two	CARDINAL
taxlaw-2824	102	8	u.s.	GPE
taxlaw-2824	103	1	363–69	CARDINAL
taxlaw-2824	104	1	21	CARDINAL
taxlaw-2824	104	2	19	CARDINAL
taxlaw-2824	105	1	22	CARDINAL
taxlaw-2824	105	2	dani rodrik	PERSON
taxlaw-2824	105	3	summer 1997	DATE
taxlaw-2824	105	4	19	CARDINAL
taxlaw-2824	105	5	27	DATE
taxlaw-2824	105	6	19	CARDINAL
taxlaw-2824	105	7	126–27	DATE
taxlaw-2824	105	8	every decade	DATE
taxlaw-2824	105	9	second	ORDINAL
taxlaw-2824	108	1	23	CARDINAL
taxlaw-2824	108	2	19	CARDINAL
taxlaw-2824	108	3	7	DATE
taxlaw-2824	108	4	2007-2008	DATE
taxlaw-2824	108	5	1930	DATE
taxlaw-2824	110	1	thomas friedman	PERSON
taxlaw-2824	110	2	49	DATE
taxlaw-2824	111	1	. 2008	DATE
taxlaw-2824	113	1	24	CARDINAL
taxlaw-2824	113	2	brian purcell	PERSON
taxlaw-2824	113	3	u.s.	GPE
taxlaw-2824	113	4	ireland	GPE
taxlaw-2824	113	5	int’l tax rev	NORP
taxlaw-2824	113	6	dec.-jan	GPE
taxlaw-2824	113	7	2012	DATE
taxlaw-2824	113	8	21, 2014	DATE
taxlaw-2824	113	9	213	CARDINAL
taxlaw-2824	115	1	27	CARDINAL
taxlaw-2824	115	2	21	DATE
taxlaw-2824	115	3	u.s.	GPE
taxlaw-2824	115	4	ireland	GPE
taxlaw-2824	116	1	25	CARDINAL
taxlaw-2824	119	1	oecd	ORG
taxlaw-2824	119	2	20	CARDINAL
taxlaw-2824	119	3	1.1	CARDINAL
taxlaw-2824	119	4	2010	DATE
taxlaw-2824	119	5	http://www.oecd.org/ctp/tax-policy/taxpolicystudyno20taxpolicyreformandeconomicgrowth.htm	CARDINAL
taxlaw-2824	120	1	8	CARDINAL
taxlaw-2824	120	2	27, 2004	DATE
taxlaw-2824	120	3	the last 20 years	DATE
taxlaw-2824	120	4	each day	DATE
taxlaw-2824	120	5	italian	NORP
taxlaw-2824	121	1	one	CARDINAL
taxlaw-2824	123	1	26	CARDINAL
taxlaw-2824	123	2	supra	PERSON
taxlaw-2824	123	3	25	CARDINAL
taxlaw-2824	123	4	8	DATE
taxlaw-2824	125	1	6 (1994	DATE
taxlaw-2824	127	1	oecd	ORG
taxlaw-2824	127	2	2011	DATE
taxlaw-2824	128	1	5	CARDINAL
taxlaw-2824	129	1	27	CARDINAL
taxlaw-2824	129	2	one	CARDINAL
taxlaw-2824	129	3	zero	CARDINAL
taxlaw-2824	130	1	the early 1980s	DATE
taxlaw-2824	130	2	the late 1990s	DATE
taxlaw-2824	131	1	ireland	GPE
taxlaw-2824	131	2	12.5%	PERCENT
taxlaw-2824	132	1	reuven s. avi-yonah	PERSON
taxlaw-2824	132	2	113	CARDINAL
taxlaw-2824	133	1	l. rev	PERSON
taxlaw-2824	133	2	1573, 1579,	DATE
taxlaw-2824	133	3	1601	DATE
taxlaw-2824	133	4	2000	DATE
taxlaw-2824	133	5	22	CARDINAL
taxlaw-2824	133	6	23	DATE
taxlaw-2824	134	1	28	CARDINAL
taxlaw-2824	134	2	eric toder	PERSON
taxlaw-2824	134	3	the united states	GPE
taxlaw-2824	138	1	u.s.	GPE
taxlaw-2824	140	1	eric toder	PERSON
taxlaw-2824	140	2	ctr	GPE
taxlaw-2824	140	3	5	CARDINAL
taxlaw-2824	140	4	2012	DATE
taxlaw-2824	140	5	https://www.law.upenn.edu/live/files/368-toderpdf	ORG
taxlaw-2824	142	1	american	NORP
taxlaw-2824	142	2	american	NORP
taxlaw-2824	144	1	9	CARDINAL
taxlaw-2824	144	2	jane gravelle	PERSON
taxlaw-2824	144	3	214	CARDINAL
taxlaw-2824	145	1	one	CARDINAL
taxlaw-2824	145	2	thereof.29	ORG
taxlaw-2824	145	3	capital.30	GPE
taxlaw-2824	145	4	liability.33	ORG
taxlaw-2824	145	5	u.s.	GPE
taxlaw-2824	151	1	29	CARDINAL
taxlaw-2824	153	1	rosanne altshuler et	PERSON
taxlaw-2824	154	1	al.	PERSON
taxlaw-2824	154	2	30	CARDINAL
taxlaw-2824	154	3	355	CARDINAL
taxlaw-2824	154	4	2010	DATE
taxlaw-2824	154	5	u.s.	GPE
taxlaw-2824	154	6	u.s.	GPE
taxlaw-2824	154	7	us	GPE
taxlaw-2824	155	1	u.s.	GPE
taxlaw-2824	155	2	u.s.	GPE
taxlaw-2824	156	1	30	CARDINAL
taxlaw-2824	156	2	19	CARDINAL
taxlaw-2824	156	3	4	CARDINAL
taxlaw-2824	156	4	between 2 and 6%	CARDINAL
taxlaw-2824	156	5	14.8%	PERCENT
taxlaw-2824	156	6	2006	DATE
taxlaw-2824	156	7	$7.2 trillion	MONEY
taxlaw-2824	156	8	1995	DATE
taxlaw-2824	157	1	31	CARDINAL
taxlaw-2824	157	2	reuven s. avi-yonah	PERSON
taxlaw-2824	157	3	oecd	ORG
taxlaw-2824	157	4	a decade	DATE
taxlaw-2824	157	5	34	CARDINAL
taxlaw-2824	158	1	j. int’l l. 783,	PERSON
taxlaw-2824	158	2	789–90	DATE
taxlaw-2824	158	3	2008–2009	CARDINAL
taxlaw-2824	158	4	oecd	ORG
taxlaw-2824	158	5	supra	PERSON
taxlaw-2824	158	6	25	CARDINAL
taxlaw-2824	158	7	20	CARDINAL
taxlaw-2824	158	8	1.1	CARDINAL
taxlaw-2824	161	1	32	CARDINAL
taxlaw-2824	163	1	u.s.	GPE
taxlaw-2824	172	1	15 (2011	DATE
taxlaw-2824	172	2	bruce bartlett	PERSON
taxlaw-2824	172	3	ronald reagan	PERSON
taxlaw-2824	172	4	the new york times	ORG
taxlaw-2824	172	5	47	DATE
taxlaw-2824	173	1	33	CARDINAL
taxlaw-2824	173	2	brooks & hwong	ORG
taxlaw-2824	173	3	18	CARDINAL
taxlaw-2824	173	4	793	CARDINAL
taxlaw-2824	176	1	hines & summers	ORG
taxlaw-2824	176	2	19	CARDINAL
taxlaw-2824	176	3	126	CARDINAL
taxlaw-2824	176	4	2014	DATE
taxlaw-2824	176	5	215	CARDINAL
taxlaw-2824	176	6	brackets.36	ORG
taxlaw-2824	176	7	2011	DATE
taxlaw-2824	176	8	oecd	ORG
taxlaw-2824	176	9	oecd	ORG
taxlaw-2824	176	10	the mid-1980s	DATE
taxlaw-2824	176	11	oecd	ORG
taxlaw-2824	176	12	65%	PERCENT
taxlaw-2824	177	1	today	DATE
taxlaw-2824	177	2	50%	PERCENT
taxlaw-2824	179	1	the 1980s	DATE
taxlaw-2824	179	2	less than 45%	PERCENT
taxlaw-2824	180	1	2011	DATE
taxlaw-2824	180	2	oecd	ORG
taxlaw-2824	180	3	26%.37	CARDINAL
taxlaw-2824	180	4	the past three and a half decades	DATE
taxlaw-2824	181	1	2010	DATE
taxlaw-2824	181	2	u.s.	GPE
taxlaw-2824	181	3	u.s.	GPE
taxlaw-2824	182	1	34	CARDINAL
taxlaw-2824	182	2	29	CARDINAL
taxlaw-2824	183	1	oecd	ORG
taxlaw-2824	183	2	2012	DATE
taxlaw-2824	183	3	11	CARDINAL
taxlaw-2824	183	4	2012	DATE
taxlaw-2824	184	1	150	CARDINAL
taxlaw-2824	184	2	33	CARDINAL
taxlaw-2824	184	3	34	CARDINAL
taxlaw-2824	184	4	oecd	ORG
taxlaw-2824	185	1	brooks & hwong	ORG
taxlaw-2824	185	2	18	CARDINAL
taxlaw-2824	185	3	793	CARDINAL
taxlaw-2824	185	4	18	CARDINAL
taxlaw-2824	185	5	3–4	CARDINAL
taxlaw-2824	186	1	35	CARDINAL
taxlaw-2824	186	2	oecd	ORG
taxlaw-2824	186	3	oecd	ORG
taxlaw-2824	186	4	3 (2011	DATE
taxlaw-2824	188	1	supra	PERSON
taxlaw-2824	188	2	28	CARDINAL
taxlaw-2824	189	1	michael	PERSON
taxlaw-2824	189	2	2008	DATE
taxlaw-2824	189	3	michael devereux	PERSON
taxlaw-2824	189	4	ben lockwood	PERSON
taxlaw-2824	191	1	2003	DATE
taxlaw-2824	192	1	36	CARDINAL
taxlaw-2824	192	2	approximately the past 20 years	DATE
taxlaw-2824	192	3	about 30 years	DATE
taxlaw-2824	193	1	brooks & hwong	ORG
taxlaw-2824	193	2	18	CARDINAL
taxlaw-2824	193	3	802–14	CARDINAL
taxlaw-2824	194	1	omri marian	PERSON
taxlaw-2824	195	1	11	CARDINAL
taxlaw-2824	195	2	121	CARDINAL
taxlaw-2824	195	3	137–43	CARDINAL
taxlaw-2824	196	1	the university of michigan law school	ORG
taxlaw-2824	196	2	2009	DATE
taxlaw-2824	197	1	37	CARDINAL
taxlaw-2824	197	2	oecd	ORG
taxlaw-2824	197	3	supra	PERSON
taxlaw-2824	197	4	35	CARDINAL
taxlaw-2824	197	5	3	CARDINAL
taxlaw-2824	197	6	4	CARDINAL
taxlaw-2824	197	7	the mid-1980s	DATE
taxlaw-2824	197	8	u.s.	GPE
taxlaw-2824	197	9	1986	DATE
taxlaw-2824	198	1	the late 1970s	DATE
taxlaw-2824	198	2	above 70%	PERCENT
taxlaw-2824	198	3	below 50%	PERCENT
taxlaw-2824	198	4	oecd	ORG
taxlaw-2824	200	1	216	CARDINAL
taxlaw-2824	200	2	columbia	ORG
taxlaw-2824	200	3	oecd	ORG
taxlaw-2824	201	1	u.s.	GPE
taxlaw-2824	201	2	50%	PERCENT
taxlaw-2824	201	3	1981	DATE
taxlaw-2824	201	4	close to 40%	PERCENT
taxlaw-2824	201	5	2009	DATE
taxlaw-2824	201	6	oecd	ORG
taxlaw-2824	201	7	approximately 47%	PERCENT
taxlaw-2824	201	8	1981	DATE
taxlaw-2824	201	9	about 28%	PERCENT
taxlaw-2824	201	10	2009.38	CARDINAL
taxlaw-2824	201	11	the mid-1980s	DATE
taxlaw-2824	201	12	about 45 percent	PERCENT
taxlaw-2824	201	13	1982	DATE
taxlaw-2824	201	14	approximately 35 percent	PERCENT
taxlaw-2824	201	15	2004	DATE
taxlaw-2824	201	16	1965 to 2010	DATE
taxlaw-2824	201	17	oecd	ORG
taxlaw-2824	202	1	40	CARDINAL
taxlaw-2824	203	1	jane gravelle	PERSON
taxlaw-2824	203	2	38	CARDINAL
taxlaw-2824	203	3	68	CARDINAL
taxlaw-2824	203	4	4 (2010	DATE
taxlaw-2824	203	5	u.s.	GPE
taxlaw-2824	203	6	oecd	ORG
taxlaw-2824	203	7	u.s.	GPE
taxlaw-2824	204	1	u.s.	GPE
taxlaw-2824	204	2	u.s.	GPE
taxlaw-2824	205	1	u.s.	GPE
taxlaw-2824	205	2	u.s.	GPE
taxlaw-2824	208	1	69	DATE
taxlaw-2824	209	1	65	DATE
taxlaw-2824	209	2	the united states	GPE
taxlaw-2824	209	3	second	ORDINAL
taxlaw-2824	209	4	oecd	ORG
taxlaw-2824	209	5	japan	GPE
taxlaw-2824	210	1	oecd	ORG
taxlaw-2824	210	2	fourth	ORDINAL
taxlaw-2824	210	3	oecd	ORG
taxlaw-2824	211	1	39	CARDINAL
taxlaw-2824	211	2	6	CARDINAL
taxlaw-2824	211	3	2007	DATE
taxlaw-2824	212	1	eu	ORG
taxlaw-2824	212	2	austria	GPE
taxlaw-2824	212	3	denmark	GPE
taxlaw-2824	212	4	finland	GPE
taxlaw-2824	212	5	portugal	GPE
taxlaw-2824	212	6	sweden	GPE
taxlaw-2824	212	7	europe	LOC
taxlaw-2824	213	1	asia	LOC
taxlaw-2824	213	2	latin america	LOC
taxlaw-2824	214	1	d.	NORP
taxlaw-2824	214	2	sartori, & marian	ORG
taxlaw-2824	214	3	1	CARDINAL
taxlaw-2824	214	4	129–30	CARDINAL
taxlaw-2824	214	5	oecd	ORG
taxlaw-2824	214	6	17	CARDINAL
taxlaw-2824	214	7	oecd	ORG
taxlaw-2824	214	8	50.9%	PERCENT
taxlaw-2824	214	9	1982	DATE
taxlaw-2824	214	10	38.3%	PERCENT
taxlaw-2824	214	11	1997	DATE
taxlaw-2824	214	12	138	CARDINAL
taxlaw-2824	214	13	oecd	ORG
taxlaw-2824	214	14	33.6%	PERCENT
taxlaw-2824	214	15	2000	DATE
taxlaw-2824	214	16	28.4%	PERCENT
taxlaw-2824	214	17	2006	DATE
taxlaw-2824	216	1	36	CARDINAL
taxlaw-2824	216	2	39	DATE
taxlaw-2824	216	3	2005	DATE
taxlaw-2824	216	4	oecd	ORG
taxlaw-2824	216	5	oecd	ORG
taxlaw-2824	216	6	july 2008	DATE
taxlaw-2824	216	7	3	CARDINAL
taxlaw-2824	216	8	1982 to 2005	DATE
taxlaw-2824	218	1	sartori, & marian	ORG
taxlaw-2824	218	2	1	CARDINAL
taxlaw-2824	218	3	138–39	CARDINAL
taxlaw-2824	219	1	40	CARDINAL
taxlaw-2824	219	2	saratori & marian	ORG
taxlaw-2824	219	3	1	CARDINAL
taxlaw-2824	219	4	141	CARDINAL
taxlaw-2824	219	5	nber study	ORG
taxlaw-2824	219	6	the 1970s	DATE
taxlaw-2824	219	7	g7	ORG
taxlaw-2824	219	8	japan	GPE
taxlaw-2824	219	9	39	CARDINAL
taxlaw-2824	219	10	6	CARDINAL
taxlaw-2824	221	1	oecd	ORG
taxlaw-2824	222	1	oecd	ORG
taxlaw-2824	222	2	2012	DATE
taxlaw-2824	222	3	110 tbl.12	MONEY
taxlaw-2824	222	4	2012	DATE
taxlaw-2824	222	5	1965 to 2010	DATE
taxlaw-2824	223	1	2014	DATE
taxlaw-2824	224	1	217	CARDINAL
taxlaw-2824	224	2	the congressional research service	ORG
taxlaw-2824	224	3	u.s.	GPE
taxlaw-2824	226	1	u.s.	GPE
taxlaw-2824	227	1	1986	DATE
taxlaw-2824	228	1	u.s.	GPE
taxlaw-2824	228	2	1950	DATE
taxlaw-2824	228	3	approximately 26%	PERCENT
taxlaw-2824	228	4	only 8%	PERCENT
taxlaw-2824	228	5	2010.43	CARDINAL
taxlaw-2824	228	6	oecd	ORG
taxlaw-2824	230	1	oecd	ORG
taxlaw-2824	230	2	41	CARDINAL
taxlaw-2824	230	3	american	NORP
taxlaw-2824	230	4	american	NORP
taxlaw-2824	230	5	28	CARDINAL
taxlaw-2824	232	1	9 (2011	DATE
taxlaw-2824	232	2	jane gravelle	PERSON
taxlaw-2824	232	3	oecd	ORG
taxlaw-2824	232	4	supra	PERSON
taxlaw-2824	232	5	35	CARDINAL
taxlaw-2824	232	6	6 fig.6	PERCENT
taxlaw-2824	234	1	2000	DATE
taxlaw-2824	234	2	2006	DATE
taxlaw-2824	234	3	2007	DATE
taxlaw-2824	234	4	oecd	ORG
taxlaw-2824	234	5	31	CARDINAL
taxlaw-2824	234	6	790	CARDINAL
taxlaw-2824	234	7	about 20%	PERCENT
taxlaw-2824	235	1	17%	PERCENT
taxlaw-2824	235	2	7%	PERCENT
taxlaw-2824	237	1	42	CARDINAL
taxlaw-2824	237	2	american	NORP
taxlaw-2824	237	3	american	NORP
taxlaw-2824	237	4	28	CARDINAL
taxlaw-2824	237	5	9	CARDINAL
taxlaw-2824	237	6	jane gravelle	PERSON
taxlaw-2824	239	1	oecd	ORG
taxlaw-2824	239	2	supra	PERSON
taxlaw-2824	239	3	35	CARDINAL
taxlaw-2824	239	4	5	CARDINAL
taxlaw-2824	239	5	uk	GPE
taxlaw-2824	239	6	the mid-1980s	DATE
taxlaw-2824	240	1	43	CARDINAL
taxlaw-2824	240	2	carl levin	PERSON
taxlaw-2824	241	1	sept. 20, 2012	DATE
taxlaw-2824	241	2	1b	MONEY
taxlaw-2824	241	3	u.s.	GPE
taxlaw-2824	241	4	the 1950s	DATE
taxlaw-2824	241	5	the 1990s	DATE
taxlaw-2824	242	1	1950 to 2010	DATE
taxlaw-2824	242	2	about 8%	PERCENT
taxlaw-2824	242	3	1950	DATE
taxlaw-2824	242	4	approximately 40%	PERCENT
taxlaw-2824	242	5	2010	DATE
taxlaw-2824	243	1	4–5	CARDINAL
taxlaw-2824	243	2	u.s.	GPE
taxlaw-2824	244	1	44	CARDINAL
taxlaw-2824	244	2	oecd	ORG
taxlaw-2824	244	3	u.s.	GPE
taxlaw-2824	244	4	the past 25 years	DATE
taxlaw-2824	245	1	brooks & hwong	ORG
taxlaw-2824	245	2	18	CARDINAL
taxlaw-2824	245	3	809	CARDINAL
taxlaw-2824	245	4	one	CARDINAL
taxlaw-2824	246	1	oecd	ORG
taxlaw-2824	246	2	the past twenty or so years	DATE
taxlaw-2824	247	1	45	CARDINAL
taxlaw-2824	251	1	46	CARDINAL
taxlaw-2824	251	2	sartori, & marian	ORG
taxlaw-2824	251	3	1	CARDINAL
taxlaw-2824	251	4	142	CARDINAL
taxlaw-2824	251	5	brooks & hwong	ORG
taxlaw-2824	251	6	18	CARDINAL
taxlaw-2824	251	7	804	CARDINAL
taxlaw-2824	251	8	1986	DATE
taxlaw-2824	251	9	u.s.	GPE
taxlaw-2824	251	10	46 to 34 percent	PERCENT
taxlaw-2824	252	1	810–11	CARDINAL
taxlaw-2824	252	2	mooij	ORG
taxlaw-2824	252	3	nicodème	PERSON
taxlaw-2824	252	4	annual	DATE
taxlaw-2824	252	5	218	CARDINAL
taxlaw-2824	252	6	columbia	ORG
taxlaw-2824	252	7	the past few years	DATE
taxlaw-2824	252	8	regressive.47	ORG
taxlaw-2824	252	9	reuven avi-yonah	PERSON
taxlaw-2824	252	10	recent years	DATE
taxlaw-2824	252	11	the past thirty-five years	DATE
taxlaw-2824	253	1	47	CARDINAL
taxlaw-2824	254	1	43	CARDINAL
taxlaw-2824	254	2	1950 to 2010	DATE
taxlaw-2824	254	3	31	CARDINAL
taxlaw-2824	254	4	795	CARDINAL
taxlaw-2824	254	5	twenty-first century	DATE
taxlaw-2824	255	1	brooks & hwong	ORG
taxlaw-2824	255	2	18	CARDINAL
taxlaw-2824	255	3	815	CARDINAL
taxlaw-2824	255	4	one	CARDINAL
taxlaw-2824	255	5	juno kato	PERSON
taxlaw-2824	255	6	2003	DATE
taxlaw-2824	256	1	neil brooks	PERSON
taxlaw-2824	256	2	the 21st century	DATE
taxlaw-2824	256	3	richard musgrave 277	PERSON
taxlaw-2824	256	4	333	CARDINAL
taxlaw-2824	256	5	john g. head	PERSON
taxlaw-2824	256	6	richard e. krever eds.	PERSON
taxlaw-2824	256	7	2009	DATE
taxlaw-2824	256	8	brooks & hwong	ORG
taxlaw-2824	256	9	18	CARDINAL
taxlaw-2824	256	10	818	CARDINAL
taxlaw-2824	258	1	oecd	ORG
taxlaw-2824	258	2	supra	PERSON
taxlaw-2824	258	3	25	CARDINAL
taxlaw-2824	258	4	122	CARDINAL
taxlaw-2824	259	1	one	CARDINAL
taxlaw-2824	262	1	48	CARDINAL
taxlaw-2824	262	2	27	CARDINAL
taxlaw-2824	262	3	1577	CARDINAL
taxlaw-2824	262	4	oecd	ORG
taxlaw-2824	262	5	supra	PERSON
taxlaw-2824	262	6	25	CARDINAL
taxlaw-2824	262	7	27	CARDINAL
taxlaw-2824	262	8	2007	DATE
taxlaw-2824	262	9	25 per cent	MONEY
taxlaw-2824	262	10	france	GPE
taxlaw-2824	262	11	italy	GPE
taxlaw-2824	262	12	netherlands	GPE
taxlaw-2824	262	13	spain	GPE
taxlaw-2824	262	14	31	CARDINAL
taxlaw-2824	262	15	789	CARDINAL
taxlaw-2824	263	1	the united states	GPE
taxlaw-2824	265	1	u.s.	GPE
taxlaw-2824	266	1	cbo	ORG
taxlaw-2824	266	2	2010	DATE
taxlaw-2824	266	3	december 2013	DATE
taxlaw-2824	267	1	49	CARDINAL
taxlaw-2824	267	2	22	CARDINAL
taxlaw-2824	267	3	23	CARDINAL
taxlaw-2824	267	4	2014	DATE
taxlaw-2824	267	5	219	CARDINAL
taxlaw-2824	271	1	2010	DATE
taxlaw-2824	271	2	oecd	ORG
taxlaw-2824	275	1	26	DATE
taxlaw-2824	277	1	50	CARDINAL
taxlaw-2824	277	2	57	CARDINAL
taxlaw-2824	277	3	59	CARDINAL
taxlaw-2824	277	4	yariv brauner & miranda stewart eds.	ORG
taxlaw-2824	277	5	2013	DATE
taxlaw-2824	278	1	22	CARDINAL
taxlaw-2824	278	2	23	DATE
taxlaw-2824	279	1	japan	GPE
taxlaw-2824	279	2	south korea’s	GPE
taxlaw-2824	280	1	michigan	GPE
taxlaw-2824	281	1	one	CARDINAL
taxlaw-2824	281	2	u.s.	GPE
taxlaw-2824	282	1	brian montopoli	PERSON
taxlaw-2824	282	2	michigan	GPE
taxlaw-2824	282	3	cbs news	ORG
taxlaw-2824	282	4	dec. 11, 2012	DATE
taxlaw-2824	282	5	51	CARDINAL
taxlaw-2824	282	6	oecd	ORG
taxlaw-2824	282	7	supra	PERSON
taxlaw-2824	282	8	25	CARDINAL
taxlaw-2824	282	9	24	CARDINAL
taxlaw-2824	282	10	michael livingston	PERSON
taxlaw-2824	282	11	mumbai	GPE
taxlaw-2824	282	12	shanghai	GPE
taxlaw-2824	282	13	washington	GPE
taxlaw-2824	282	14	china	GPE
taxlaw-2824	282	15	india	GPE
taxlaw-2824	282	16	asian	NORP
taxlaw-2824	282	17	11	CARDINAL
taxlaw-2824	282	18	539	CARDINAL
taxlaw-2824	282	19	544–45	CARDINAL
taxlaw-2824	282	20	2010	DATE
taxlaw-2824	286	1	52	CARDINAL
taxlaw-2824	286	2	oecd	ORG
taxlaw-2824	286	3	supra	PERSON
taxlaw-2824	286	4	26	CARDINAL
taxlaw-2824	286	5	5	DATE
taxlaw-2824	287	1	supra	PERSON
taxlaw-2824	287	2	25	CARDINAL
taxlaw-2824	287	3	6	CARDINAL
taxlaw-2824	292	1	latin america	LOC
taxlaw-2824	293	1	latin america	LOC
taxlaw-2824	294	1	tyler cowen	PERSON
taxlaw-2824	294	2	2002	DATE
taxlaw-2824	295	1	joseph e. stiglitz	PERSON
taxlaw-2824	295	2	2002	DATE
taxlaw-2824	296	1	220	CARDINAL
taxlaw-2824	300	1	54	CARDINAL
taxlaw-2824	300	2	administrations.56	GPE
taxlaw-2824	300	3	53	CARDINAL
taxlaw-2824	300	4	19	CARDINAL
taxlaw-2824	300	5	2	CARDINAL
taxlaw-2824	300	6	allison christians	PERSON
taxlaw-2824	300	7	steven dean	PERSON
taxlaw-2824	300	8	diane ring, & adam rosenzweig	ORG
taxlaw-2824	300	9	14 ilsa j. int’l & comp	QUANTITY
taxlaw-2824	301	1	l. 303	PERSON
taxlaw-2824	301	2	305	CARDINAL
taxlaw-2824	301	3	2008	DATE
taxlaw-2824	307	1	54	CARDINAL
taxlaw-2824	307	2	the u.s. congress	ORG
taxlaw-2824	308	1	the past few years	DATE
taxlaw-2824	308	2	coburn	PERSON
taxlaw-2824	311	1	43	CARDINAL
taxlaw-2824	312	1	u.s.	GPE
taxlaw-2824	313	1	60 minutes	TIME
taxlaw-2824	313	2	cbs	ORG
taxlaw-2824	313	3	mar. 26, 2011	DATE
taxlaw-2824	313	4	ge	ORG
taxlaw-2824	313	5	3.6%	PERCENT
taxlaw-2824	313	6	2009	DATE
taxlaw-2824	313	7	cisco	GPE
taxlaw-2824	313	8	u.s.	GPE
taxlaw-2824	313	9	u.s.	GPE
taxlaw-2824	314	1	55	CARDINAL
taxlaw-2824	316	1	50	CARDINAL
taxlaw-2824	316	2	65	CARDINAL
taxlaw-2824	317	1	56	CARDINAL
taxlaw-2824	319	1	christina wagner faegri & carol	PERSON
taxlaw-2824	319	2	latin america	LOC
taxlaw-2824	319	3	46	CARDINAL
taxlaw-2824	319	4	latin	NORP
taxlaw-2824	321	1	240	CARDINAL
taxlaw-2824	321	2	2011	DATE
taxlaw-2824	321	3	argentina	GPE
taxlaw-2824	321	4	latin american	NORP
taxlaw-2824	321	5	mexico	GPE
taxlaw-2824	321	6	kathryn james	PERSON
taxlaw-2824	321	7	11	CARDINAL
taxlaw-2824	321	8	475	CARDINAL
taxlaw-2824	321	9	484	CARDINAL
taxlaw-2824	321	10	2010	DATE
taxlaw-2824	321	11	u.s.	GPE
taxlaw-2824	323	1	2014	DATE
taxlaw-2824	324	1	today	DATE
taxlaw-2824	324	2	harmonization.57	GPE
taxlaw-2824	324	3	1998	DATE
taxlaw-2824	324	4	oecd	ORG
taxlaw-2824	324	5	35	CARDINAL
taxlaw-2824	326	1	oecd	ORG
taxlaw-2824	327	1	60	CARDINAL
taxlaw-2824	327	2	three	CARDINAL
taxlaw-2824	327	3	oecd	ORG
taxlaw-2824	327	4	2009.62	CARDINAL
taxlaw-2824	327	5	oecd	ORG
taxlaw-2824	327	6	1998	DATE
taxlaw-2824	327	7	the past decade and a half	DATE
taxlaw-2824	328	1	oecd	ORG
taxlaw-2824	328	2	1998	DATE
taxlaw-2824	328	3	oecd	ORG
taxlaw-2824	328	4	2000	DATE
taxlaw-2824	328	5	2000	DATE
taxlaw-2824	328	6	oecd	ORG
taxlaw-2824	328	7	oecd	ORG
taxlaw-2824	328	8	2004	DATE
taxlaw-2824	328	9	2004	DATE
taxlaw-2824	328	10	oecd	ORG
taxlaw-2824	328	11	oecd	ORG
taxlaw-2824	328	12	2006	DATE
taxlaw-2824	328	13	2006	DATE
taxlaw-2824	329	1	58	CARDINAL
taxlaw-2824	329	2	oecd	ORG
taxlaw-2824	329	3	57	CARDINAL
taxlaw-2824	329	4	8	DATE
taxlaw-2824	332	1	59	CARDINAL
taxlaw-2824	332	2	31	CARDINAL
taxlaw-2824	332	3	784–85	CARDINAL
taxlaw-2824	332	4	1998	DATE
taxlaw-2824	332	5	oecd	ORG
taxlaw-2824	332	6	second	ORDINAL
taxlaw-2824	332	7	2000	DATE
taxlaw-2824	333	1	60	CARDINAL
taxlaw-2824	335	1	oecd	ORG
taxlaw-2824	335	2	2001	DATE
taxlaw-2824	335	3	2002	DATE
taxlaw-2824	335	4	oecd	ORG
taxlaw-2824	336	1	786	CARDINAL
taxlaw-2824	337	1	61	CARDINAL
taxlaw-2824	338	1	oecd	ORG
taxlaw-2824	338	2	http://www.oecd.org/countries/monaco/listofunco-operativetaxhavens.htm	GPE
taxlaw-2824	338	3	may 7, 2014	DATE
taxlaw-2824	338	4	2000	DATE
taxlaw-2824	338	5	oecd	ORG
taxlaw-2824	339	1	between 2000 and	DATE
taxlaw-2824	339	2	april 2002	DATE
taxlaw-2824	339	3	31	CARDINAL
taxlaw-2824	339	4	oecd	ORG
taxlaw-2824	340	1	seven	CARDINAL
taxlaw-2824	340	2	liechtenstein	GPE
taxlaw-2824	340	3	liberia	GPE
taxlaw-2824	340	4	monaco	GPE
taxlaw-2824	340	5	the marshall islands	FAC
taxlaw-2824	340	6	the republic of nauru	GPE
taxlaw-2824	340	7	april 2002	DATE
taxlaw-2824	340	8	oecd	ORG
taxlaw-2824	342	1	may 2009	DATE
taxlaw-2824	342	2	three	CARDINAL
taxlaw-2824	342	3	liechtenstein	GPE
taxlaw-2824	342	4	monaco	GPE
taxlaw-2824	342	5	oecd	ORG
taxlaw-2824	344	1	oecd	ORG
taxlaw-2824	344	2	25 (2011	DATE
taxlaw-2824	344	3	oecd	ORG
taxlaw-2824	346	1	more than 600	CARDINAL
taxlaw-2824	346	2	april 2009	DATE
taxlaw-2824	347	1	222	CARDINAL
taxlaw-2824	347	2	the years	DATE
taxlaw-2824	348	1	oecd	ORG
taxlaw-2824	348	2	oecd	ORG
taxlaw-2824	353	1	63	CARDINAL
taxlaw-2824	353	2	jason c. sharman	PERSON
taxlaw-2824	353	3	2006	DATE
taxlaw-2824	353	4	oecd	ORG
taxlaw-2824	353	5	u.s.	GPE
taxlaw-2824	353	6	2001	DATE
taxlaw-2824	354	1	david spancer & jason c. sharman	ORG
taxlaw-2824	354	2	35	DATE
taxlaw-2824	354	3	2007	DATE
taxlaw-2824	354	4	david spancer & jason c. sharman	ORG
taxlaw-2824	354	5	27	CARDINAL
taxlaw-2824	354	6	david spancer & jason c. sharman	ORG
taxlaw-2824	354	7	39	CARDINAL
taxlaw-2824	354	8	2008	DATE
taxlaw-2824	356	1	31	CARDINAL
taxlaw-2824	356	2	oecd	ORG
taxlaw-2824	356	3	oecd	ORG
taxlaw-2824	356	4	the decade	DATE
taxlaw-2824	356	5	1998	DATE
taxlaw-2824	356	6	non-oecd	ORG
taxlaw-2824	356	7	the same period	DATE
taxlaw-2824	357	1	64	CARDINAL
taxlaw-2824	357	2	allison christians	PERSON
taxlaw-2824	357	3	oecd	ORG
taxlaw-2824	357	4	5 nw	QUANTITY
taxlaw-2824	357	5	j. l. & soc	ORG
taxlaw-2824	357	6	19	CARDINAL
taxlaw-2824	357	7	28	DATE
taxlaw-2824	357	8	2010	DATE
taxlaw-2824	358	1	oecd	ORG
taxlaw-2824	360	1	65	CARDINAL
taxlaw-2824	361	1	28	DATE
taxlaw-2824	362	1	oecd	ORG
taxlaw-2824	362	2	u.s.	GPE
taxlaw-2824	362	3	jane g. gravelle	PERSON
taxlaw-2824	363	1	6	CARDINAL
taxlaw-2824	363	2	2013	DATE
taxlaw-2824	363	3	oecd	ORG
taxlaw-2824	363	4	allison christians	PERSON
taxlaw-2824	363	5	18	CARDINAL
taxlaw-2824	364	1	j. int’l l. 99	PERSON
taxlaw-2824	364	2	119	CARDINAL
taxlaw-2824	364	3	2009	DATE
taxlaw-2824	364	4	oecd	ORG
taxlaw-2824	365	1	oecd	ORG
taxlaw-2824	367	1	66	CARDINAL
taxlaw-2824	367	2	richard e. baldwin & paul krugman	PERSON
taxlaw-2824	367	3	48	CARDINAL
taxlaw-2824	369	1	rev	PERSON
taxlaw-2824	369	2	1,	PERCENT
taxlaw-2824	369	3	21	DATE
taxlaw-2824	369	4	56	CARDINAL
taxlaw-2824	369	5	259	CARDINAL
taxlaw-2824	369	6	2003	DATE
taxlaw-2824	369	7	carl gaigne & stephane riou	ORG
taxlaw-2824	369	8	9	CARDINAL
taxlaw-2824	369	9	j. pub.	ORG
taxlaw-2824	370	1	910	CARDINAL
taxlaw-2824	370	2	2007	DATE
taxlaw-2824	370	3	michael j. graetz	PERSON
taxlaw-2824	370	4	26	CARDINAL
taxlaw-2824	371	1	j. int'l l. 1357	PERSON
taxlaw-2824	371	2	2001	DATE
taxlaw-2824	371	3	julie roin	PERSON
taxlaw-2824	372	1	89	CARDINAL
taxlaw-2824	372	2	l.j.	PERSON
taxlaw-2824	373	1	543	CARDINAL
taxlaw-2824	373	2	2001	DATE
taxlaw-2824	374	1	dean	PERSON
taxlaw-2824	375	1	steven dean	PERSON
taxlaw-2824	375	2	84	CARDINAL
taxlaw-2824	375	3	l. rev	PERSON
taxlaw-2824	375	4	125	CARDINAL
taxlaw-2824	375	5	128–29	DATE
taxlaw-2824	375	6	2009	DATE
taxlaw-2824	378	1	223	CARDINAL
taxlaw-2824	378	2	one	CARDINAL
taxlaw-2824	379	1	67	CARDINAL
taxlaw-2824	379	2	oecd	ORG
taxlaw-2824	379	3	oecd	ORG
taxlaw-2824	381	1	levin	PERSON
taxlaw-2824	381	2	$4 million	MONEY
taxlaw-2824	381	3	u.s.	GPE
taxlaw-2824	381	4	$10 to $60 billion	MONEY
taxlaw-2824	382	1	72	CARDINAL
taxlaw-2824	383	1	67	CARDINAL
taxlaw-2824	383	2	supra	PERSON
taxlaw-2824	383	3	25	CARDINAL
taxlaw-2824	383	4	10	CARDINAL
taxlaw-2824	384	1	68	CARDINAL
taxlaw-2824	384	2	christians	NORP
taxlaw-2824	384	3	supra	PERSON
taxlaw-2824	384	4	64	CARDINAL
taxlaw-2824	384	5	33–34	CARDINAL
taxlaw-2824	384	6	supra	PERSON
taxlaw-2824	384	7	66	CARDINAL
taxlaw-2824	385	1	assaf likhovski	PERSON
taxlaw-2824	386	1	palestine	GPE
taxlaw-2824	386	2	11	CARDINAL
taxlaw-2824	386	3	725	CARDINAL
taxlaw-2824	386	4	2010	DATE
taxlaw-2824	386	5	britain	GPE
taxlaw-2824	386	6	palestine	GPE
taxlaw-2824	386	7	world war ii	EVENT
taxlaw-2824	387	1	likhovski	PERSON
taxlaw-2824	388	1	757	CARDINAL
taxlaw-2824	389	1	1942-43	DATE
taxlaw-2824	389	2	palestine	GPE
taxlaw-2824	391	1	70	CARDINAL
taxlaw-2824	391	2	159	CARDINAL
taxlaw-2824	393	1	daily	DATE
taxlaw-2824	394	1	sept. 19, 2013	DATE
taxlaw-2824	394	2	levin	PERSON
taxlaw-2824	395	1	senate	ORG
taxlaw-2824	395	2	carl levin	PERSON
taxlaw-2824	395	3	sept. 19, 2013	DATE
taxlaw-2824	396	1	supra	PERSON
taxlaw-2824	396	2	65	CARDINAL
taxlaw-2824	397	1	gravelle	PERSON
taxlaw-2824	397	2	u.s.	GPE
taxlaw-2824	398	1	14–15	DATE
taxlaw-2824	399	1	bermuda	GPE
taxlaw-2824	399	2	an astounding	PERCENT
taxlaw-2824	399	3	646%	PERCENT
taxlaw-2824	399	4	2008	DATE
taxlaw-2824	400	1	15	CARDINAL
taxlaw-2824	400	2	james	PERSON
taxlaw-2824	400	3	supra	PERSON
taxlaw-2824	400	4	56	CARDINAL
taxlaw-2824	400	5	475	CARDINAL
taxlaw-2824	400	6	oecd	ORG
taxlaw-2824	400	7	supra	PERSON
taxlaw-2824	400	8	35	CARDINAL
taxlaw-2824	400	9	3	CARDINAL
taxlaw-2824	400	10	34	CARDINAL
taxlaw-2824	400	11	oecd	ORG
taxlaw-2824	401	1	73	CARDINAL
taxlaw-2824	401	2	reuven s. avi-yonah	PERSON
taxlaw-2824	401	3	1	CARDINAL
taxlaw-2824	401	4	2007	DATE
taxlaw-2824	404	1	224	CARDINAL
taxlaw-2824	405	1	the mid-1980s	DATE
taxlaw-2824	405	2	the 2000s	DATE
taxlaw-2824	405	3	1	CARDINAL
taxlaw-2824	405	4	2	CARDINAL
taxlaw-2824	405	5	3	CARDINAL
taxlaw-2824	406	1	76	CARDINAL
taxlaw-2824	409	1	similarities.81	GPE
taxlaw-2824	410	1	the u.s. house of representatives	ORG
taxlaw-2824	410	2	jane gravelle	PERSON
taxlaw-2824	410	3	u.s.	GPE
taxlaw-2824	411	1	u.s.	GPE
taxlaw-2824	411	2	74	CARDINAL
taxlaw-2824	411	3	sartori, & marian	ORG
taxlaw-2824	411	4	1	CARDINAL
taxlaw-2824	411	5	113–14	DATE
taxlaw-2824	411	6	142–43	CARDINAL
taxlaw-2824	412	1	75	CARDINAL
taxlaw-2824	413	1	11	CARDINAL
taxlaw-2824	414	1	robert t. kudrle	PERSON
taxlaw-2824	414	2	oecd	ORG
taxlaw-2824	414	3	46	CARDINAL
taxlaw-2824	414	4	j. world trade	ORG
taxlaw-2824	414	5	695	CARDINAL
taxlaw-2824	414	6	2012	DATE
taxlaw-2824	414	7	diane m. ring	PERSON
taxlaw-2824	414	8	49 va	GPE
taxlaw-2824	415	1	j. int’l l. 155	PERSON
taxlaw-2824	415	2	160–61	DATE
taxlaw-2824	416	1	18	CARDINAL
taxlaw-2824	417	1	79	CARDINAL
taxlaw-2824	417	2	sartori, & marian	ORG
taxlaw-2824	417	3	1	CARDINAL
taxlaw-2824	417	4	4–5	DATE
taxlaw-2824	417	5	carlo garbarino's	PERSON
taxlaw-2824	418	1	80	CARDINAL
taxlaw-2824	419	1	81	CARDINAL
taxlaw-2824	419	2	sartori, & marian	ORG
taxlaw-2824	419	3	1	CARDINAL
taxlaw-2824	419	4	4	CARDINAL
taxlaw-2824	420	1	oecd	ORG
taxlaw-2824	421	1	oecd	ORG
taxlaw-2824	421	2	62	CARDINAL
taxlaw-2824	421	3	25	CARDINAL
taxlaw-2824	421	4	82	CARDINAL
taxlaw-2824	421	5	sartori, & marian	ORG
taxlaw-2824	421	6	1	CARDINAL
taxlaw-2824	421	7	139–40	DATE
taxlaw-2824	421	8	the past decade	DATE
taxlaw-2824	422	1	36	CARDINAL
taxlaw-2824	422	2	83	CARDINAL
taxlaw-2824	422	3	sartori, & marian	ORG
taxlaw-2824	422	4	1	CARDINAL
taxlaw-2824	422	5	139	CARDINAL
taxlaw-2824	422	6	duane swank & steven steinmo	ORG
taxlaw-2824	422	7	46	CARDINAL
taxlaw-2824	423	1	j. pol	PERSON
taxlaw-2824	424	1	sci	ORG
taxlaw-2824	425	1	642	CARDINAL
taxlaw-2824	425	2	2002	DATE
taxlaw-2824	426	1	2014	DATE
taxlaw-2824	427	1	225	CARDINAL
taxlaw-2824	429	1	87	CARDINAL
taxlaw-2824	432	1	one	CARDINAL
taxlaw-2824	436	1	kathryn james	PERSON
taxlaw-2824	438	1	84	CARDINAL
taxlaw-2824	438	2	american	NORP
taxlaw-2824	438	3	american	NORP
taxlaw-2824	438	4	28	CARDINAL
taxlaw-2824	438	5	6	CARDINAL
taxlaw-2824	438	6	jane gravelle	PERSON
taxlaw-2824	439	1	85	CARDINAL
taxlaw-2824	440	1	sartori, & marian	ORG
taxlaw-2824	440	2	1	CARDINAL
taxlaw-2824	440	3	140	CARDINAL
taxlaw-2824	440	4	joshua d. moore	PERSON
taxlaw-2824	440	5	ireland	GPE
taxlaw-2824	440	6	20	CARDINAL
taxlaw-2824	440	7	mcgeorge	PERSON
taxlaw-2824	441	1	345	CARDINAL
taxlaw-2824	441	2	357	CARDINAL
taxlaw-2824	441	3	2007	DATE
taxlaw-2824	441	4	zero	CARDINAL
taxlaw-2824	442	1	86	CARDINAL
taxlaw-2824	442	2	james	PERSON
taxlaw-2824	442	3	supra	PERSON
taxlaw-2824	442	4	56	CARDINAL
taxlaw-2824	442	5	496	CARDINAL
taxlaw-2824	442	6	australia	GPE
taxlaw-2824	442	7	canada	GPE
taxlaw-2824	442	8	u.s.	GPE
taxlaw-2824	443	1	87	CARDINAL
taxlaw-2824	443	2	18	CARDINAL
taxlaw-2824	443	3	1	CARDINAL
taxlaw-2824	443	4	one	CARDINAL
taxlaw-2824	443	5	two	CARDINAL
taxlaw-2824	446	1	5	DATE
taxlaw-2824	448	1	89	CARDINAL
taxlaw-2824	448	2	sartori, & marian	ORG
taxlaw-2824	448	3	1	CARDINAL
taxlaw-2824	448	4	7	CARDINAL
taxlaw-2824	448	5	2	CARDINAL
taxlaw-2824	448	6	465	CARDINAL
taxlaw-2824	451	1	90	CARDINAL
taxlaw-2824	451	2	sartori, & marian	ORG
taxlaw-2824	451	3	1	CARDINAL
taxlaw-2824	451	4	7	DATE
taxlaw-2824	454	1	69	CARDINAL
taxlaw-2824	454	2	761	CARDINAL
taxlaw-2824	456	1	91	CARDINAL
taxlaw-2824	456	2	james	PERSON
taxlaw-2824	456	3	supra	PERSON
taxlaw-2824	456	4	56	CARDINAL
taxlaw-2824	456	5	496	CARDINAL
taxlaw-2824	457	1	226	CARDINAL
taxlaw-2824	460	1	92	CARDINAL
taxlaw-2824	460	2	complete.94	GPE
taxlaw-2824	461	1	canadian	NORP
taxlaw-2824	461	2	chinese	NORP
taxlaw-2824	461	3	jinyan li	PERSON
taxlaw-2824	462	1	li	PERSON
taxlaw-2824	462	2	canadian	NORP
taxlaw-2824	462	3	chinese	NORP
taxlaw-2824	462	4	two	CARDINAL
taxlaw-2824	462	5	unclear.96	ORG
taxlaw-2824	463	1	92	CARDINAL
taxlaw-2824	464	1	93	CARDINAL
taxlaw-2824	464	2	18	CARDINAL
taxlaw-2824	465	1	94	CARDINAL
taxlaw-2824	465	2	sartori, & marian	ORG
taxlaw-2824	465	3	1	CARDINAL
taxlaw-2824	465	4	7–9	DATE
taxlaw-2824	466	1	mathias reimann	PERSON
taxlaw-2824	466	2	the second half of the twentieth century	DATE
taxlaw-2824	466	3	50 am	TIME
taxlaw-2824	467	1	j. comp	PERSON
taxlaw-2824	468	1	671	CARDINAL
taxlaw-2824	468	2	2002	DATE
taxlaw-2824	470	1	95 li	PERSON
taxlaw-2824	470	2	supra	PERSON
taxlaw-2824	470	3	13	CARDINAL
taxlaw-2824	470	4	658	CARDINAL
taxlaw-2824	470	5	james	PERSON
taxlaw-2824	470	6	supra	PERSON
taxlaw-2824	470	7	56	CARDINAL
taxlaw-2824	470	8	495–96	DATE
taxlaw-2824	470	9	australia	GPE
taxlaw-2824	470	10	canada	GPE
taxlaw-2824	470	11	the united states	GPE
taxlaw-2824	471	1	james	PERSON
taxlaw-2824	472	1	australia	GPE
taxlaw-2824	472	2	canada	GPE
taxlaw-2824	472	3	the united states	GPE
taxlaw-2824	473	1	475	CARDINAL
taxlaw-2824	473	2	69	CARDINAL
taxlaw-2824	473	3	761	CARDINAL
taxlaw-2824	473	4	palestinian	NORP
taxlaw-2824	474	1	likhovski	PERSON
taxlaw-2824	475	1	eric toder	PERSON
taxlaw-2824	475	2	two	CARDINAL
taxlaw-2824	475	3	one	CARDINAL
taxlaw-2824	476	1	senate	ORG
taxlaw-2824	477	1	112th	CARDINAL
taxlaw-2824	477	2	7 (2011	DATE
taxlaw-2824	477	3	eric toder	PERSON
taxlaw-2824	477	4	ctr	GPE
taxlaw-2824	478	1	97	CARDINAL
taxlaw-2824	478	2	chris edwards & daniel l. mitchell	ORG
taxlaw-2824	478	3	2008	DATE
taxlaw-2824	478	4	supra	PERSON
taxlaw-2824	478	5	25	CARDINAL
taxlaw-2824	479	1	27	CARDINAL
taxlaw-2824	479	2	1614	CARDINAL
taxlaw-2824	483	1	98	CARDINAL
taxlaw-2824	483	2	26	CARDINAL
taxlaw-2824	483	3	j. pol.	PERSON
taxlaw-2824	484	1	525	CARDINAL
taxlaw-2824	484	2	2004	DATE
taxlaw-2824	484	3	hines & summers	ORG
taxlaw-2824	484	4	19	CARDINAL
taxlaw-2824	484	5	124	CARDINAL
taxlaw-2824	484	6	2014	DATE
taxlaw-2824	484	7	227	CARDINAL
taxlaw-2824	486	1	102	CARDINAL
taxlaw-2824	488	1	first	ORDINAL
taxlaw-2824	493	1	many years	DATE
taxlaw-2824	493	2	first	ORDINAL
taxlaw-2824	493	3	second	ORDINAL
taxlaw-2824	496	1	99	CARDINAL
taxlaw-2824	496	2	39	CARDINAL
taxlaw-2824	496	3	10	CARDINAL
taxlaw-2824	496	4	robert c. feenstra	PERSON
taxlaw-2824	496	5	gordon h. hanson	PERSON
taxlaw-2824	496	6	1	CARDINAL
taxlaw-2824	496	7	146	CARDINAL
taxlaw-2824	496	8	e. kwan chio & james harrington eds.	PERSON
taxlaw-2824	496	9	2004	DATE
taxlaw-2824	497	1	100	CARDINAL
taxlaw-2824	497	2	brooks & hwong	ORG
taxlaw-2824	497	3	18	CARDINAL
taxlaw-2824	497	4	800–01	DATE
taxlaw-2824	498	1	101	CARDINAL
taxlaw-2824	498	2	kenneth stewart &	ORG
taxlaw-2824	498	3	michael webb	PERSON
taxlaw-2824	498	4	oecd	ORG
taxlaw-2824	498	5	45	CARDINAL
taxlaw-2824	498	6	153	CARDINAL
taxlaw-2824	498	7	2006	DATE
taxlaw-2824	499	1	102	CARDINAL
taxlaw-2824	500	1	39	CARDINAL
taxlaw-2824	500	2	10	CARDINAL
taxlaw-2824	502	1	one	CARDINAL
taxlaw-2824	506	1	d.	NORP
taxlaw-2824	506	2	10–11	CARDINAL