id	sid	eid	entity	type
taxlaw-2827	2	1	ilan benshalom *	PERSON
taxlaw-2827	2	2	enron	ORG
taxlaw-2827	2	3	the beginning of the millennium	DATE
taxlaw-2827	14	1	hebrew university	ORG
taxlaw-2827	14	2	jerusalem	GPE
taxlaw-2827	14	3	israel	GPE
taxlaw-2827	14	4	monash university	ORG
taxlaw-2827	14	5	ll.m & jsd	ORG
taxlaw-2827	14	6	london	GPE
taxlaw-2827	14	7	hebrew university	ORG
taxlaw-2827	15	1	hadas aharoni-barak	PERSON
taxlaw-2827	15	2	reuven avi-yonah	PERSON
taxlaw-2827	15	3	michal elbaz	PERSON
taxlaw-2827	15	4	david enoch	PERSON
taxlaw-2827	15	5	jesse fried	PERSON
taxlaw-2827	15	6	assaf hamdani	PERSON
taxlaw-2827	15	7	tammy harel-benshahar	PERSON
taxlaw-2827	15	8	alon harel	PERSON
taxlaw-2827	15	9	amir licht	PERSON
taxlaw-2827	15	10	adam hofri	PERSON
taxlaw-2827	15	11	effi rottman	PERSON
taxlaw-2827	15	12	danya snyder	PERSON
taxlaw-2827	15	13	eyal zamir	ORG
taxlaw-2827	15	14	hebrew university	ORG
taxlaw-2827	15	15	tel-aviv university	ORG
taxlaw-2827	16	1	barak	PERSON
taxlaw-2827	17	1	sharon hanes	PERSON
taxlaw-2827	17	2	ronit kedar	PERSON
taxlaw-2827	17	3	alex kaganov	PERSON
taxlaw-2827	18	1	2014	DATE
taxlaw-2827	18	2	87	CARDINAL
taxlaw-2827	18	3	i. introduction	PERSON
taxlaw-2827	19	1	88 ii	CARDINAL
taxlaw-2827	21	1	90	CARDINAL
taxlaw-2827	22	1	91	CARDINAL
taxlaw-2827	22	2	three	CARDINAL
taxlaw-2827	22	3	csr	ORG
taxlaw-2827	22	4	92 iii	PERSON
taxlaw-2827	23	1	96	CARDINAL
taxlaw-2827	23	2	96 b.	PERSON
taxlaw-2827	24	1	101	CARDINAL
taxlaw-2827	24	2	104	CARDINAL
taxlaw-2827	25	1	108	CARDINAL
taxlaw-2827	25	2	108	CARDINAL
taxlaw-2827	25	3	111	CARDINAL
taxlaw-2827	25	4	113	CARDINAL
taxlaw-2827	26	1	116 88 columbia	PERCENT
taxlaw-2827	27	1	apple	ORG
taxlaw-2827	27	2	apple	ORG
taxlaw-2827	27	3	senate	ORG
taxlaw-2827	27	4	1	CARDINAL
taxlaw-2827	28	1	america	GPE
taxlaw-2827	28	2	12.6%	PERCENT
taxlaw-2827	30	1	nearly three	CARDINAL
taxlaw-2827	31	1	2	CARDINAL
taxlaw-2827	33	1	3	CARDINAL
taxlaw-2827	34	1	two	CARDINAL
taxlaw-2827	34	2	recent years	DATE
taxlaw-2827	34	3	4	CARDINAL
taxlaw-2827	34	4	csr	ORG
taxlaw-2827	35	1	5	CARDINAL
taxlaw-2827	38	1	6	CARDINAL
taxlaw-2827	38	2	1	CARDINAL
taxlaw-2827	38	3	apple inc.	ORG
taxlaw-2827	38	4	u.s.	GPE
taxlaw-2827	38	5	2	CARDINAL
taxlaw-2827	38	6	apple inc.	ORG
taxlaw-2827	40	1	sec	ORG
taxlaw-2827	41	1	113th	ORG
taxlaw-2827	42	1	2	CARDINAL
taxlaw-2827	43	1	timothy cook	PERSON
taxlaw-2827	44	1	apple inc.	ORG
taxlaw-2827	45	1	brian levin	PERSON
taxlaw-2827	45	2	op-ed	PERSON
taxlaw-2827	45	3	tim cook	PERSON
taxlaw-2827	45	4	huffington post	ORG
taxlaw-2827	45	5	may 21, 2013	DATE
taxlaw-2827	45	6	http://www.huffingtonpost.com/brian-levin/letter-to-applestim-cook_b_3311215.html	DATE
taxlaw-2827	45	7	3	CARDINAL
taxlaw-2827	45	8	csr	ORG
taxlaw-2827	45	9	winter 2006	DATE
taxlaw-2827	45	10	4	CARDINAL
taxlaw-2827	46	1	4	CARDINAL
taxlaw-2827	46	2	5	CARDINAL
taxlaw-2827	46	3	i. 6	PERSON
taxlaw-2827	48	1	501(c)(4	CARDINAL
taxlaw-2827	49	1	steffen n. johnson	PERSON
taxlaw-2827	49	2	first	ORDINAL
taxlaw-2827	49	3	irs	ORG
taxlaw-2827	49	4	42	CARDINAL
taxlaw-2827	49	5	l. rev 875	PERSON
taxlaw-2827	49	6	878–80	DATE
taxlaw-2827	49	7	2001	DATE
taxlaw-2827	49	8	meghan j. ryan	PERSON
taxlaw-2827	49	9	irs	ORG
taxlaw-2827	49	10	40	CARDINAL
taxlaw-2827	50	1	l. rev	PERSON
taxlaw-2827	50	2	73	CARDINAL
taxlaw-2827	50	3	2007	DATE
taxlaw-2827	50	4	allan j. samansky	PERSON
taxlaw-2827	50	5	5	CARDINAL
taxlaw-2827	50	6	geo	ORG
taxlaw-2827	50	7	j.l. & pub	ORG
taxlaw-2827	50	8	145	CARDINAL
taxlaw-2827	50	9	156–59	DATE
taxlaw-2827	51	1	7	CARDINAL
taxlaw-2827	51	2	the supreme court's	ORG
taxlaw-2827	52	1	2014	DATE
taxlaw-2827	52	2	89	CARDINAL
taxlaw-2827	53	1	one	CARDINAL
taxlaw-2827	54	1	8	CARDINAL
taxlaw-2827	55	1	tim cook	PERSON
taxlaw-2827	55	2	senate	ORG
taxlaw-2827	56	1	billions of dollars	MONEY
taxlaw-2827	56	2	american	NORP
taxlaw-2827	61	1	the end of the day	DATE
taxlaw-2827	63	1	csr	ORG
taxlaw-2827	68	1	first	ORDINAL
taxlaw-2827	71	1	csr	ORG
taxlaw-2827	71	2	fec	ORG
taxlaw-2827	71	3	558	CARDINAL
taxlaw-2827	71	4	310	CARDINAL
taxlaw-2827	71	5	2010	DATE
taxlaw-2827	71	6	francis bingham	PERSON
taxlaw-2827	71	7	citizens united	PERSON
taxlaw-2827	71	8	52	CARDINAL
taxlaw-2827	71	9	l. rev	PERSON
taxlaw-2827	71	10	1027	CARDINAL
taxlaw-2827	71	11	2011	DATE
taxlaw-2827	71	12	richard a. epstein	PERSON
taxlaw-2827	71	13	citizens united	PERSON
taxlaw-2827	71	14	fec	ORG
taxlaw-2827	71	15	34	CARDINAL
taxlaw-2827	72	1	j. l. & pub	ORG
taxlaw-2827	73	1	639	CARDINAL
taxlaw-2827	73	2	2011	DATE
taxlaw-2827	74	1	8	CARDINAL
taxlaw-2827	76	1	90	CARDINAL
taxlaw-2827	76	2	columbia	ORG
taxlaw-2827	78	1	second	ORDINAL
taxlaw-2827	81	1	third	ORDINAL
taxlaw-2827	91	1	csr	ORG
taxlaw-2827	96	1	csr	ORG
taxlaw-2827	97	1	ii	PERSON
taxlaw-2827	99	1	apple	ORG
taxlaw-2827	101	1	2014	DATE
taxlaw-2827	101	2	91	CARDINAL
taxlaw-2827	101	3	csr	ORG
taxlaw-2827	102	1	csr	ORG
taxlaw-2827	103	1	i.a	DATE
taxlaw-2827	103	2	csr	ORG
taxlaw-2827	104	1	three	CARDINAL
taxlaw-2827	104	2	csr	ORG
taxlaw-2827	105	1	9	CARDINAL
taxlaw-2827	106	1	10	CARDINAL
taxlaw-2827	107	1	11	CARDINAL
taxlaw-2827	108	1	12	CARDINAL
taxlaw-2827	108	2	the csr movement	ORG
taxlaw-2827	109	1	13	CARDINAL
taxlaw-2827	109	2	cynthia williams	PERSON
taxlaw-2827	110	1	9	CARDINAL
taxlaw-2827	111	1	10	CARDINAL
taxlaw-2827	111	2	anglo-american	NORP
taxlaw-2827	111	3	centuries	DATE
taxlaw-2827	111	4	frank easterbrook	PERSON
taxlaw-2827	111	5	richard posner	PERSON
taxlaw-2827	111	6	daniel fischel	PERSON
taxlaw-2827	111	7	henry hansmann	PERSON
taxlaw-2827	111	8	jonathan macey	PERSON
taxlaw-2827	111	9	roberta romano	PERSON
taxlaw-2827	112	1	richard a. posner	PERSON
taxlaw-2827	112	2	453–54	DATE
taxlaw-2827	112	3	2007	DATE
taxlaw-2827	112	4	daniel r. fischel	PERSON
taxlaw-2827	112	5	35	CARDINAL
taxlaw-2827	113	1	l. rev	PERSON
taxlaw-2827	113	2	1259	CARDINAL
taxlaw-2827	113	3	1982	DATE
taxlaw-2827	113	4	henry hansmann & reinier	ORG
taxlaw-2827	113	5	89	CARDINAL
taxlaw-2827	113	6	l.j	PERSON
taxlaw-2827	113	7	439	CARDINAL
taxlaw-2827	113	8	2001	DATE
taxlaw-2827	113	9	virginia harper ho	PERSON
taxlaw-2827	113	10	36	CARDINAL
taxlaw-2827	113	11	iowa	GPE
taxlaw-2827	113	12	j. corp.	ORG
taxlaw-2827	113	13	l. 59,	PERSON
taxlaw-2827	113	14	71–77	CARDINAL
taxlaw-2827	113	15	2010	DATE
taxlaw-2827	113	16	cynthia a. williams	PERSON
taxlaw-2827	113	17	35	CARDINAL
taxlaw-2827	114	1	davis l. rev	PERSON
taxlaw-2827	114	2	705	CARDINAL
taxlaw-2827	114	3	711–18	DATE
taxlaw-2827	114	4	2002	DATE
taxlaw-2827	114	5	milton friedman	PERSON
taxlaw-2827	114	6	n.y. times	ORG
taxlaw-2827	114	7	sept. 13, 1970	DATE
taxlaw-2827	114	8	32	DATE
taxlaw-2827	116	1	margaret m. blair & lynn a. stout	PERSON
taxlaw-2827	116	2	99	CARDINAL
taxlaw-2827	116	3	101	DATE
taxlaw-2827	117	1	2011	DATE
taxlaw-2827	118	1	miriam a. cherry & judd f. sneirson	PERSON
taxlaw-2827	118	2	85	CARDINAL
taxlaw-2827	118	3	l. rev	PERSON
taxlaw-2827	119	1	983	CARDINAL
taxlaw-2827	119	2	2011	DATE
taxlaw-2827	120	1	11	CARDINAL
taxlaw-2827	120	2	80	CARDINAL
taxlaw-2827	120	3	733	CARDINAL
taxlaw-2827	120	4	736	CARDINAL
taxlaw-2827	120	5	2005	DATE
taxlaw-2827	121	1	one	CARDINAL
taxlaw-2827	121	2	frank h. easterbrook & daniel r. fischel	ORG
taxlaw-2827	121	3	37–39	CARDINAL
taxlaw-2827	121	4	1991	DATE
taxlaw-2827	122	1	12	CARDINAL
taxlaw-2827	124	1	easterbrook & fischel	ORG
taxlaw-2827	124	2	supra	PERSON
taxlaw-2827	124	3	11	CARDINAL
taxlaw-2827	124	4	david g. yosifon	PERSON
taxlaw-2827	124	5	citizens united	GPE
taxlaw-2827	124	6	89	CARDINAL
taxlaw-2827	125	1	1197	CARDINAL
taxlaw-2827	125	2	2011	DATE
taxlaw-2827	125	3	ian b. lee	PERSON
taxlaw-2827	125	4	31	CARDINAL
taxlaw-2827	125	5	j. corp. l. 533	ORG
taxlaw-2827	125	6	538	CARDINAL
taxlaw-2827	125	7	2006	DATE
taxlaw-2827	130	1	13	CARDINAL
taxlaw-2827	131	1	oxford	NORP
taxlaw-2827	131	2	363	CARDINAL
taxlaw-2827	131	3	377	CARDINAL
taxlaw-2827	132	1	2008	DATE
taxlaw-2827	133	1	oxford	NORP
taxlaw-2827	134	1	92	CARDINAL
taxlaw-2827	135	1	14	CARDINAL
taxlaw-2827	135	2	csr	ORG
taxlaw-2827	136	1	15	CARDINAL
taxlaw-2827	137	1	csr	ORG
taxlaw-2827	138	1	16	CARDINAL
taxlaw-2827	138	2	csr	ORG
taxlaw-2827	140	1	17	CARDINAL
taxlaw-2827	141	1	csr	ORG
taxlaw-2827	142	1	18	CARDINAL
taxlaw-2827	142	2	three	CARDINAL
taxlaw-2827	142	3	csr	ORG
taxlaw-2827	143	1	19	CARDINAL
taxlaw-2827	148	1	three	CARDINAL
taxlaw-2827	148	2	14	CARDINAL
taxlaw-2827	148	3	11	CARDINAL
taxlaw-2827	148	4	733	CARDINAL
taxlaw-2827	149	1	15	CARDINAL
taxlaw-2827	149	2	j. van oosterhout & p.p.m.a.r	ORG
taxlaw-2827	149	3	heugens	PERSON
taxlaw-2827	149	4	oxford	NORP
taxlaw-2827	149	5	197	CARDINAL
taxlaw-2827	149	6	198	CARDINAL
taxlaw-2827	149	7	19	CARDINAL
taxlaw-2827	149	8	fla	GPE
taxlaw-2827	150	1	j. int'l l. 1	PERSON
taxlaw-2827	150	2	22–25	CARDINAL
taxlaw-2827	150	3	2007	DATE
taxlaw-2827	150	4	un	ORG
taxlaw-2827	151	1	16 lee	PERSON
taxlaw-2827	151	2	supra	PERSON
taxlaw-2827	151	3	12	CARDINAL
taxlaw-2827	151	4	551	CARDINAL
taxlaw-2827	152	1	17	CARDINAL
taxlaw-2827	152	2	david vogel	PERSON
taxlaw-2827	152	3	2005	DATE
taxlaw-2827	152	4	peter utting	PERSON
taxlaw-2827	152	5	39	CARDINAL
taxlaw-2827	152	6	dev. &	ORG
taxlaw-2827	152	7	959	CARDINAL
taxlaw-2827	152	8	969	DATE
taxlaw-2827	152	9	2008	DATE
taxlaw-2827	153	1	18	CARDINAL
taxlaw-2827	153	2	d. gordon smith	PERSON
taxlaw-2827	153	3	57	CARDINAL
taxlaw-2827	153	4	emory l.j	PERSON
taxlaw-2827	153	5	985	CARDINAL
taxlaw-2827	153	6	989	CARDINAL
taxlaw-2827	153	7	2008	DATE
taxlaw-2827	154	1	19	CARDINAL
taxlaw-2827	154	2	easterbrook & fischel	ORG
taxlaw-2827	154	3	supra	PERSON
taxlaw-2827	154	4	11	CARDINAL
taxlaw-2827	154	5	90	CARDINAL
taxlaw-2827	154	6	ian b. lee	PERSON
taxlaw-2827	154	7	10	CARDINAL
taxlaw-2827	155	1	j.l.	GPE
taxlaw-2827	156	1	31	DATE
taxlaw-2827	156	2	38	DATE
taxlaw-2827	157	1	2014	DATE
taxlaw-2827	157	2	93	CARDINAL
taxlaw-2827	158	1	first	ORDINAL
taxlaw-2827	159	1	20	CARDINAL
taxlaw-2827	162	1	21	CARDINAL
taxlaw-2827	164	1	22	CARDINAL
taxlaw-2827	165	1	23	CARDINAL
taxlaw-2827	167	1	24	CARDINAL
taxlaw-2827	168	1	25 second	TIME
taxlaw-2827	168	2	26	CARDINAL
taxlaw-2827	170	1	20	CARDINAL
taxlaw-2827	170	2	benjamin j. richardson	PERSON
taxlaw-2827	170	3	514	CARDINAL
taxlaw-2827	170	4	2008	DATE
taxlaw-2827	170	5	r. edward freeman et al	PERSON
taxlaw-2827	170	6	52	CARDINAL
taxlaw-2827	170	7	67	CARDINAL
taxlaw-2827	170	8	2011	DATE
taxlaw-2827	170	9	andrew johnston	PERSON
taxlaw-2827	170	10	20	CARDINAL
taxlaw-2827	170	11	griffith l. rev	PERSON
taxlaw-2827	170	12	221	CARDINAL
taxlaw-2827	170	13	221	CARDINAL
taxlaw-2827	170	14	2011	DATE
taxlaw-2827	170	15	csr	ORG
taxlaw-2827	171	1	21	CARDINAL
taxlaw-2827	171	2	12	CARDINAL
taxlaw-2827	171	3	1204	DATE
taxlaw-2827	172	1	22	CARDINAL
taxlaw-2827	172	2	kent greenfield & d. gordon smith	ORG
taxlaw-2827	172	3	57	CARDINAL
taxlaw-2827	172	4	emory l.j	PERSON
taxlaw-2827	172	5	947	CARDINAL
taxlaw-2827	172	6	959	CARDINAL
taxlaw-2827	172	7	2008	DATE
taxlaw-2827	173	1	23	CARDINAL
taxlaw-2827	173	2	11	CARDINAL
taxlaw-2827	173	3	756	CARDINAL
taxlaw-2827	173	4	24	CARDINAL
taxlaw-2827	173	5	geoffrey	PERSON
taxlaw-2827	173	6	2008	DATE
taxlaw-2827	174	1	25	CARDINAL
taxlaw-2827	174	2	lorenzo sacconi	PERSON
taxlaw-2827	174	3	csr	ORG
taxlaw-2827	174	4	11	CARDINAL
taxlaw-2827	174	5	802	CARDINAL
taxlaw-2827	174	6	26	CARDINAL
taxlaw-2827	177	1	94	CARDINAL
taxlaw-2827	177	2	columbia journal of tax	ORG
taxlaw-2827	178	1	27	CARDINAL
taxlaw-2827	178	2	one	CARDINAL
taxlaw-2827	179	1	28	CARDINAL
taxlaw-2827	180	1	29	CARDINAL
taxlaw-2827	181	1	30	CARDINAL
taxlaw-2827	183	1	31	CARDINAL
taxlaw-2827	185	1	32	CARDINAL
taxlaw-2827	186	1	third	ORDINAL
taxlaw-2827	186	2	csr	ORG
taxlaw-2827	188	1	33	CARDINAL
taxlaw-2827	189	1	34	CARDINAL
taxlaw-2827	189	2	the twentieth century	DATE
taxlaw-2827	192	1	35	CARDINAL
taxlaw-2827	192	2	27	CARDINAL
taxlaw-2827	192	3	freeman et al.	PERSON
taxlaw-2827	192	4	20	CARDINAL
taxlaw-2827	192	5	53–54	CARDINAL
taxlaw-2827	192	6	28	CARDINAL
taxlaw-2827	192	7	20	CARDINAL
taxlaw-2827	192	8	20–27	CARDINAL
taxlaw-2827	193	1	29	CARDINAL
taxlaw-2827	193	2	peter w. singer	PERSON
taxlaw-2827	193	3	217–22	CARDINAL
taxlaw-2827	193	4	2003	DATE
taxlaw-2827	193	5	30	CARDINAL
taxlaw-2827	193	6	73	CARDINAL
taxlaw-2827	194	1	31 lee	PERSON
taxlaw-2827	194	2	supra	PERSON
taxlaw-2827	194	3	19	CARDINAL
taxlaw-2827	194	4	48	DATE
taxlaw-2827	195	1	32	CARDINAL
taxlaw-2827	195	2	11	CARDINAL
taxlaw-2827	195	3	738–39	CARDINAL
taxlaw-2827	196	1	33	CARDINAL
taxlaw-2827	196	2	greenfield & smith	ORG
taxlaw-2827	196	3	supra	PERSON
taxlaw-2827	196	4	22	CARDINAL
taxlaw-2827	196	5	958	CARDINAL
taxlaw-2827	197	1	34	CARDINAL
taxlaw-2827	197	2	19	CARDINAL
taxlaw-2827	198	1	35	CARDINAL
taxlaw-2827	198	2	zvi bodie et al.	PERSON
taxlaw-2827	198	3	378–79	CARDINAL
taxlaw-2827	198	4	405	CARDINAL
taxlaw-2827	198	5	2005	DATE
taxlaw-2827	198	6	bernard s. black	PERSON
taxlaw-2827	198	7	39	CARDINAL
taxlaw-2827	198	8	ucla l. rev	PERSON
taxlaw-2827	198	9	811	CARDINAL
taxlaw-2827	198	10	813	CARDINAL
taxlaw-2827	198	11	1992	DATE
taxlaw-2827	198	12	michael j. graetz & itai grinberg	PERSON
taxlaw-2827	198	13	56	CARDINAL
taxlaw-2827	198	14	537	CARDINAL
taxlaw-2827	198	15	542	CARDINAL
taxlaw-2827	198	16	46	DATE
taxlaw-2827	198	17	2003	DATE
taxlaw-2827	199	1	2014	DATE
taxlaw-2827	199	2	95	CARDINAL
taxlaw-2827	200	1	36	CARDINAL
taxlaw-2827	202	1	37	CARDINAL
taxlaw-2827	203	1	38	CARDINAL
taxlaw-2827	207	1	39	CARDINAL
taxlaw-2827	207	2	two	CARDINAL
taxlaw-2827	208	1	first	ORDINAL
taxlaw-2827	210	1	second	ORDINAL
taxlaw-2827	211	1	40	CARDINAL
taxlaw-2827	212	1	41	CARDINAL
taxlaw-2827	213	1	42	CARDINAL
taxlaw-2827	213	2	36	CARDINAL
taxlaw-2827	213	3	20	CARDINAL
taxlaw-2827	213	4	45–46	CARDINAL
taxlaw-2827	213	5	donald c. langevoort	PERSON
taxlaw-2827	213	6	sec	ORG
taxlaw-2827	213	7	95	CARDINAL
taxlaw-2827	214	1	l. rev	PERSON
taxlaw-2827	214	2	1025	CARDINAL
taxlaw-2827	214	3	1025–27	CARDINAL
taxlaw-2827	214	4	2009	DATE
taxlaw-2827	214	5	ho	PERSON
taxlaw-2827	214	6	10	CARDINAL
taxlaw-2827	214	7	64	DATE
taxlaw-2827	215	1	oecd	ORG
taxlaw-2827	215	2	sept. 2012	DATE
taxlaw-2827	216	1	37	CARDINAL
taxlaw-2827	216	2	richard a. brealey et al.	PERSON
taxlaw-2827	216	3	160–70	CARDINAL
taxlaw-2827	216	4	2006	DATE
taxlaw-2827	216	5	richardson	GPE
taxlaw-2827	216	6	20	CARDINAL
taxlaw-2827	216	7	47	DATE
taxlaw-2827	216	8	193	CARDINAL
taxlaw-2827	217	1	38 richardson	PERSON
taxlaw-2827	217	2	20	CARDINAL
taxlaw-2827	217	3	49	DATE
taxlaw-2827	217	4	39	CARDINAL
taxlaw-2827	217	5	greenfield & smith	ORG
taxlaw-2827	217	6	supra	PERSON
taxlaw-2827	217	7	22	CARDINAL
taxlaw-2827	217	8	954	CARDINAL
taxlaw-2827	217	9	40	CARDINAL
taxlaw-2827	217	10	35	CARDINAL
taxlaw-2827	217	11	820–26	DATE
taxlaw-2827	217	12	richardson	GPE
taxlaw-2827	217	13	20	CARDINAL
taxlaw-2827	217	14	265	CARDINAL
taxlaw-2827	218	1	41	CARDINAL
taxlaw-2827	218	2	11	CARDINAL
taxlaw-2827	218	3	817	CARDINAL
taxlaw-2827	219	1	42 richardson	PERSON
taxlaw-2827	219	2	20	CARDINAL
taxlaw-2827	219	3	233–34	CARDINAL
taxlaw-2827	219	4	11	CARDINAL
taxlaw-2827	219	5	733	CARDINAL
taxlaw-2827	219	6	lee	PERSON
taxlaw-2827	219	7	supra	PERSON
taxlaw-2827	219	8	12	CARDINAL
taxlaw-2827	219	9	585	CARDINAL
taxlaw-2827	220	1	96	CARDINAL
taxlaw-2827	220	2	columbia	ORG
taxlaw-2827	222	1	43	CARDINAL
taxlaw-2827	227	1	csr	ORG
taxlaw-2827	228	1	ii.a	DATE
taxlaw-2827	230	1	csr	ORG
taxlaw-2827	236	1	44	CARDINAL
taxlaw-2827	238	1	45	CARDINAL
taxlaw-2827	242	1	43	CARDINAL
taxlaw-2827	242	2	11	CARDINAL
taxlaw-2827	242	3	733	CARDINAL
taxlaw-2827	243	1	44	DATE
taxlaw-2827	243	2	supra	PERSON
taxlaw-2827	243	3	10–12	CARDINAL
taxlaw-2827	244	1	45	CARDINAL
taxlaw-2827	244	2	j. vanberg	PERSON
taxlaw-2827	244	3	131	CARDINAL
taxlaw-2827	244	4	143	CARDINAL
taxlaw-2827	244	5	2014	DATE
taxlaw-2827	244	6	97	CARDINAL
taxlaw-2827	245	1	46	CARDINAL
taxlaw-2827	246	1	47	CARDINAL
taxlaw-2827	246	2	one	CARDINAL
taxlaw-2827	247	1	48	CARDINAL
taxlaw-2827	248	1	49	CARDINAL
taxlaw-2827	251	1	50	CARDINAL
taxlaw-2827	252	1	51	CARDINAL
taxlaw-2827	252	2	first	ORDINAL
taxlaw-2827	254	1	52 one	CARDINAL
taxlaw-2827	255	1	53	CARDINAL
taxlaw-2827	256	1	54	CARDINAL
taxlaw-2827	256	2	46	CARDINAL
taxlaw-2827	257	1	republican	NORP
taxlaw-2827	258	1	jurgen habermas	PERSON
taxlaw-2827	258	2	three	CARDINAL
taxlaw-2827	258	3	1	CARDINAL
taxlaw-2827	258	4	1	CARDINAL
taxlaw-2827	258	5	three	CARDINAL
taxlaw-2827	258	6	republican	NORP
taxlaw-2827	259	1	47	CARDINAL
taxlaw-2827	260	1	48	CARDINAL
taxlaw-2827	260	2	joshua cohen	PERSON
taxlaw-2827	260	3	72	DATE
taxlaw-2827	260	4	james bohman & william rehg eds.	ORG
taxlaw-2827	260	5	1997	DATE
taxlaw-2827	261	1	49	DATE
taxlaw-2827	261	2	99	CARDINAL
taxlaw-2827	261	3	50	CARDINAL
taxlaw-2827	261	4	stanley deetz	PERSON
taxlaw-2827	261	5	267	CARDINAL
taxlaw-2827	261	6	267	CARDINAL
taxlaw-2827	261	7	11	CARDINAL
taxlaw-2827	261	8	756–76	DATE
taxlaw-2827	262	1	51	CARDINAL
taxlaw-2827	262	2	deetz	PERSON
taxlaw-2827	262	3	supra	PERSON
taxlaw-2827	262	4	50	CARDINAL
taxlaw-2827	262	5	267	CARDINAL
taxlaw-2827	263	1	52	CARDINAL
taxlaw-2827	263	2	andreas georg scherer &	ORG
taxlaw-2827	263	3	oxford	NORP
taxlaw-2827	263	4	414	CARDINAL
taxlaw-2827	265	1	joseph e. stiglitz	PERSON
taxlaw-2827	265	2	188	CARDINAL
taxlaw-2827	265	3	2006	DATE
taxlaw-2827	265	4	kimberly a. clausing	PERSON
taxlaw-2827	265	5	62	CARDINAL
taxlaw-2827	265	6	703	CARDINAL
taxlaw-2827	265	7	705	CARDINAL
taxlaw-2827	265	8	2009	DATE
taxlaw-2827	265	9	harry grubert &	ORG
taxlaw-2827	265	10	john mutti	PERSON
taxlaw-2827	265	11	u.s.	GPE
taxlaw-2827	265	12	53	CARDINAL
taxlaw-2827	265	13	nat’l	NORP
taxlaw-2827	265	14	825	CARDINAL
taxlaw-2827	265	15	2000	DATE
taxlaw-2827	265	16	gaëtan nicodème	PERSON
taxlaw-2827	265	17	62	CARDINAL
taxlaw-2827	265	18	756	CARDINAL
taxlaw-2827	265	19	2009	DATE
taxlaw-2827	265	20	alan j. auerbach et al	PERSON
taxlaw-2827	265	21	22	CARDINAL
taxlaw-2827	266	1	14494, 2008	DATE
taxlaw-2827	267	1	54	CARDINAL
taxlaw-2827	268	1	edward d. kleinbard	PERSON
taxlaw-2827	268	2	11	CARDINAL
taxlaw-2827	268	3	fla	GPE
taxlaw-2827	270	1	699	CARDINAL
taxlaw-2827	270	2	2011	DATE
taxlaw-2827	272	1	98	CARDINAL
taxlaw-2827	272	2	columbia	ORG
taxlaw-2827	273	1	55	CARDINAL
taxlaw-2827	274	1	56	CARDINAL
taxlaw-2827	275	1	57	CARDINAL
taxlaw-2827	276	1	58 second	DATE
taxlaw-2827	277	1	60	CARDINAL
taxlaw-2827	277	2	55	CARDINAL
taxlaw-2827	278	1	53	CARDINAL
taxlaw-2827	278	2	705	CARDINAL
taxlaw-2827	279	1	56	CARDINAL
taxlaw-2827	279	2	two	CARDINAL
taxlaw-2827	281	1	michael p. devereux	PERSON
taxlaw-2827	281	2	ben lockwood	PERSON
taxlaw-2827	281	3	michela redoano	PERSON
taxlaw-2827	281	4	92	CARDINAL
taxlaw-2827	281	5	j. pub	ORG
taxlaw-2827	283	1	1210	DATE
taxlaw-2827	283	2	1212–13	DATE
taxlaw-2827	283	3	1231	DATE
taxlaw-2827	283	4	2007	DATE
taxlaw-2827	283	5	two	CARDINAL
taxlaw-2827	283	6	michelle hanlon & shane	PERSON
taxlaw-2827	283	7	38	CARDINAL
taxlaw-2827	283	8	july 25, 2010	DATE
taxlaw-2827	283	9	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1476561	ORG
taxlaw-2827	284	1	57	CARDINAL
taxlaw-2827	284	2	53	CARDINAL
taxlaw-2827	284	3	717	CARDINAL
taxlaw-2827	284	4	peter r. merrill	PERSON
taxlaw-2827	284	5	the 21st century	DATE
taxlaw-2827	284	6	63	CARDINAL
taxlaw-2827	284	7	630–31	DATE
taxlaw-2827	284	8	2010	DATE
taxlaw-2827	284	9	the united states	GPE
taxlaw-2827	284	10	michael overesch	PERSON
taxlaw-2827	284	11	62	CARDINAL
taxlaw-2827	284	12	5	DATE
taxlaw-2827	284	13	2009	DATE
taxlaw-2827	284	14	joel slemrod	PERSON
taxlaw-2827	284	15	63	CARDINAL
taxlaw-2827	284	16	861–62	DATE
taxlaw-2827	284	17	2010	DATE
taxlaw-2827	285	1	george r. zodrow	PERSON
taxlaw-2827	285	2	63	CARDINAL
taxlaw-2827	285	3	j. 865	PERSON
taxlaw-2827	285	4	869	CARDINAL
taxlaw-2827	285	5	2010	DATE
taxlaw-2827	286	1	58	CARDINAL
taxlaw-2827	289	1	joel slemrod &	ORG
taxlaw-2827	289	2	john d. wilson	PERSON
taxlaw-2827	289	3	93	CARDINAL
taxlaw-2827	289	4	j. pub	ORG
taxlaw-2827	291	1	1261	CARDINAL
taxlaw-2827	291	2	2009	DATE
taxlaw-2827	293	1	adam h. rosenzweig	PERSON
taxlaw-2827	293	2	52 wm	PERCENT
taxlaw-2827	293	3	mary l. rev	PERSON
taxlaw-2827	293	4	923	CARDINAL
taxlaw-2827	293	5	948	CARDINAL
taxlaw-2827	293	6	951	CARDINAL
taxlaw-2827	293	7	2010	DATE
taxlaw-2827	294	1	mihir a. desai	PERSON
taxlaw-2827	294	2	c. fritz foley	PERSON
taxlaw-2827	294	3	james r. hines	PERSON
taxlaw-2827	294	4	jr.	PERSON
taxlaw-2827	294	5	90	CARDINAL
taxlaw-2827	295	1	219	CARDINAL
taxlaw-2827	295	2	223	CARDINAL
taxlaw-2827	295	3	2005	DATE
taxlaw-2827	295	4	dhammika dharmapala	PERSON
taxlaw-2827	295	5	24	CARDINAL
taxlaw-2827	295	6	oxford	NORP
taxlaw-2827	296	1	661	CARDINAL
taxlaw-2827	296	2	662	CARDINAL
taxlaw-2827	296	3	2008	DATE
taxlaw-2827	296	4	57	CARDINAL
taxlaw-2827	296	5	20	CARDINAL
taxlaw-2827	296	6	benjamin alarie	PERSON
taxlaw-2827	296	7	january 30, 2012	DATE
taxlaw-2827	297	1	59	CARDINAL
taxlaw-2827	297	2	cynthia a. williams	PERSON
taxlaw-2827	297	3	35	CARDINAL
taxlaw-2827	298	1	davis l. rev	PERSON
taxlaw-2827	298	2	705	CARDINAL
taxlaw-2827	298	3	721	CARDINAL
taxlaw-2827	298	4	2002	DATE
taxlaw-2827	299	1	60	CARDINAL
taxlaw-2827	299	2	20	CARDINAL
taxlaw-2827	299	3	520–22	CARDINAL
taxlaw-2827	299	4	patricia h. 2014	PERSON
taxlaw-2827	299	5	99	CARDINAL
taxlaw-2827	301	1	third	ORDINAL
taxlaw-2827	303	1	62	CARDINAL
taxlaw-2827	307	1	63	CARDINAL
taxlaw-2827	311	1	first	ORDINAL
taxlaw-2827	312	1	second	ORDINAL
taxlaw-2827	315	1	459	CARDINAL
taxlaw-2827	315	2	470	CARDINAL
taxlaw-2827	316	1	steve	PERSON
taxlaw-2827	316	2	2007	DATE
taxlaw-2827	317	1	61	CARDINAL
taxlaw-2827	317	2	ilan benshalom	PERSON
taxlaw-2827	317	3	26	CARDINAL
taxlaw-2827	317	4	631	CARDINAL
taxlaw-2827	317	5	697	CARDINAL
taxlaw-2827	317	6	2007	DATE
taxlaw-2827	318	1	62 lee	PERSON
taxlaw-2827	318	2	supra	PERSON
taxlaw-2827	318	3	19	CARDINAL
taxlaw-2827	318	4	53	DATE
taxlaw-2827	319	1	63	CARDINAL
taxlaw-2827	319	2	ilan benshalom	PERSON
taxlaw-2827	319	3	84	CARDINAL
taxlaw-2827	320	1	l. j. 1047	PERSON
taxlaw-2827	320	2	2009	DATE
taxlaw-2827	321	1	100	CARDINAL
taxlaw-2827	321	2	columbia	ORG
taxlaw-2827	322	1	64	CARDINAL
taxlaw-2827	323	1	third	ORDINAL
taxlaw-2827	324	1	65	CARDINAL
taxlaw-2827	327	1	csr	ORG
taxlaw-2827	329	1	66	CARDINAL
taxlaw-2827	330	1	csr	ORG
taxlaw-2827	330	2	67	CARDINAL
taxlaw-2827	331	1	csr	ORG
taxlaw-2827	333	1	one	CARDINAL
taxlaw-2827	335	1	68	CARDINAL
taxlaw-2827	335	2	daily	DATE
taxlaw-2827	338	1	64	CARDINAL
taxlaw-2827	338	2	11	CARDINAL
taxlaw-2827	339	1	65	CARDINAL
taxlaw-2827	339	2	20	CARDINAL
taxlaw-2827	339	3	234	CARDINAL
taxlaw-2827	339	4	66	CARDINAL
taxlaw-2827	340	1	oxford	NORP
taxlaw-2827	340	2	3	CARDINAL
taxlaw-2827	340	3	greenfield & smith	ORG
taxlaw-2827	340	4	supra	PERSON
taxlaw-2827	340	5	22	CARDINAL
taxlaw-2827	341	1	67	CARDINAL
taxlaw-2827	341	2	supra	PERSON
taxlaw-2827	342	1	68	CARDINAL
taxlaw-2827	342	2	saul levmore	PERSON
taxlaw-2827	342	3	65	CARDINAL
taxlaw-2827	343	1	l. rev	PERSON
taxlaw-2827	344	1	387	CARDINAL
taxlaw-2827	344	2	1998	DATE
taxlaw-2827	345	1	2014	DATE
taxlaw-2827	345	2	101	CARDINAL
taxlaw-2827	346	1	one	CARDINAL
taxlaw-2827	350	1	csr	ORG
taxlaw-2827	352	1	69	CARDINAL
taxlaw-2827	357	1	democratic	NORP
taxlaw-2827	357	2	democratic	NORP
taxlaw-2827	360	1	first	ORDINAL
taxlaw-2827	362	1	70	CARDINAL
taxlaw-2827	362	2	csr	ORG
taxlaw-2827	362	3	69	CARDINAL
taxlaw-2827	363	1	norman daniels	PERSON
taxlaw-2827	363	2	stanford	ORG
taxlaw-2827	363	3	edward n. zalta ed.	PERSON
taxlaw-2827	363	4	2011	DATE
taxlaw-2827	364	1	70	CARDINAL
taxlaw-2827	365	1	oliver f. williams	PERSON
taxlaw-2827	365	2	the united nations	ORG
taxlaw-2827	365	3	1	CARDINAL
taxlaw-2827	365	4	1–3	DATE
taxlaw-2827	365	5	oliver f. williams ed.	PERSON
taxlaw-2827	365	6	2008	DATE
taxlaw-2827	365	7	csr	ORG
taxlaw-2827	365	8	supra	PERSON
taxlaw-2827	365	9	15	CARDINAL
taxlaw-2827	365	10	12–13	CARDINAL
taxlaw-2827	366	1	102	CARDINAL
taxlaw-2827	366	2	columbia	ORG
taxlaw-2827	367	1	71	CARDINAL
taxlaw-2827	371	1	72	CARDINAL
taxlaw-2827	371	2	one	CARDINAL
taxlaw-2827	373	1	73	CARDINAL
taxlaw-2827	377	1	74	CARDINAL
taxlaw-2827	378	1	75	CARDINAL
taxlaw-2827	379	1	71	CARDINAL
taxlaw-2827	379	2	cynthia a. williams	PERSON
taxlaw-2827	379	3	the securities and exchange commission	ORG
taxlaw-2827	379	4	112	CARDINAL
taxlaw-2827	380	1	l. rev	PERSON
taxlaw-2827	380	2	1197	CARDINAL
taxlaw-2827	380	3	1201–03	DATE
taxlaw-2827	380	4	1275–76	CARDINAL
taxlaw-2827	380	5	1999	DATE
taxlaw-2827	381	1	72	CARDINAL
taxlaw-2827	381	2	lucian a. bebchuk &	PERSON
taxlaw-2827	381	3	robert j. jackson jr.	PERSON
taxlaw-2827	381	4	124	CARDINAL
taxlaw-2827	382	1	l. rev	PERSON
taxlaw-2827	382	2	83	CARDINAL
taxlaw-2827	382	3	85–96	CARDINAL
taxlaw-2827	382	4	2010	DATE
taxlaw-2827	383	1	73	CARDINAL
taxlaw-2827	387	1	democratic	NORP
taxlaw-2827	388	1	supra	PERSON
taxlaw-2827	388	2	63	DATE
taxlaw-2827	388	3	1078–79	CARDINAL
taxlaw-2827	389	1	74	CARDINAL
taxlaw-2827	389	2	douglas m. branson	PERSON
taxlaw-2827	389	3	29	CARDINAL
taxlaw-2827	390	1	l. rev	PERSON
taxlaw-2827	391	1	539	CARDINAL
taxlaw-2827	391	2	678–82	CARDINAL
taxlaw-2827	391	3	1976	DATE
taxlaw-2827	391	4	williams	PERSON
taxlaw-2827	391	5	supra	PERSON
taxlaw-2827	391	6	71	CARDINAL
taxlaw-2827	391	7	1307	DATE
taxlaw-2827	392	1	75	CARDINAL
taxlaw-2827	392	2	paula j. dalley	PERSON
taxlaw-2827	392	3	34	CARDINAL
taxlaw-2827	392	4	fla	GPE
taxlaw-2827	393	1	st.	GPE
taxlaw-2827	393	2	u.l.	PERSON
taxlaw-2827	393	3	1089	CARDINAL
taxlaw-2827	393	4	1108–13	CARDINAL
taxlaw-2827	393	5	2007	DATE
taxlaw-2827	394	1	steven m. davidoff & claire	PERSON
taxlaw-2827	395	1	a. hill	PERSON
taxlaw-2827	395	2	geo	ORG
taxlaw-2827	395	3	l. j.	PERSON
taxlaw-2827	395	4	2013	DATE
taxlaw-2827	396	1	2014	DATE
taxlaw-2827	396	2	103	CARDINAL
taxlaw-2827	397	1	76	CARDINAL
taxlaw-2827	398	1	second	ORDINAL
taxlaw-2827	403	1	first	ORDINAL
taxlaw-2827	405	1	79	CARDINAL
taxlaw-2827	405	2	second	ORDINAL
taxlaw-2827	406	1	80	CARDINAL
taxlaw-2827	406	2	first	ORDINAL
taxlaw-2827	407	1	81 third	CARDINAL
taxlaw-2827	408	1	82	CARDINAL
taxlaw-2827	410	1	83 76	CARDINAL
taxlaw-2827	411	1	larry cata backer	PERSON
taxlaw-2827	411	2	39	CARDINAL
taxlaw-2827	411	3	geo	ORG
taxlaw-2827	412	1	j. int'l l. 591	PERSON
taxlaw-2827	412	2	597	CARDINAL
taxlaw-2827	412	3	639	CARDINAL
taxlaw-2827	412	4	2008	DATE
taxlaw-2827	413	1	77	CARDINAL
taxlaw-2827	413	2	11	CARDINAL
taxlaw-2827	413	3	750	CARDINAL
taxlaw-2827	413	4	758	CARDINAL
taxlaw-2827	414	1	two	CARDINAL
taxlaw-2827	415	1	david w. case	PERSON
taxlaw-2827	415	2	76	CARDINAL
taxlaw-2827	416	1	l. rev	PERSON
taxlaw-2827	416	2	379	CARDINAL
taxlaw-2827	416	3	432–33	DATE
taxlaw-2827	416	4	2005	DATE
taxlaw-2827	416	5	75	CARDINAL
taxlaw-2827	416	6	1093	CARDINAL
taxlaw-2827	416	7	paul r. kleindorfer &	PERSON
taxlaw-2827	416	8	eric w. orts	PERSON
taxlaw-2827	416	9	18	CARDINAL
taxlaw-2827	416	10	155	CARDINAL
taxlaw-2827	416	11	165–66	DATE
taxlaw-2827	416	12	1998	DATE
taxlaw-2827	416	13	williams	PERSON
taxlaw-2827	416	14	supra	PERSON
taxlaw-2827	416	15	71	CARDINAL
taxlaw-2827	416	16	1296	DATE
taxlaw-2827	417	1	79	CARDINAL
taxlaw-2827	418	1	80	CARDINAL
taxlaw-2827	418	2	kleindorfer & orts	ORG
taxlaw-2827	418	3	168	CARDINAL
taxlaw-2827	419	1	81	CARDINAL
taxlaw-2827	419	2	joshua a. newberg	PERSON
taxlaw-2827	419	3	29	CARDINAL
taxlaw-2827	419	4	vt	GPE
taxlaw-2827	419	5	l. rev	PERSON
taxlaw-2827	419	6	253	CARDINAL
taxlaw-2827	419	7	286	CARDINAL
taxlaw-2827	419	8	2005	DATE
taxlaw-2827	419	9	williams	PERSON
taxlaw-2827	419	10	supra	PERSON
taxlaw-2827	419	11	71	CARDINAL
taxlaw-2827	419	12	1296	DATE
taxlaw-2827	420	1	82	CARDINAL
taxlaw-2827	420	2	branson	GPE
taxlaw-2827	420	3	74	CARDINAL
taxlaw-2827	420	4	624–27	DATE
taxlaw-2827	421	1	83	CARDINAL
taxlaw-2827	422	1	104	CARDINAL
taxlaw-2827	426	1	84	CARDINAL
taxlaw-2827	427	1	85	CARDINAL
taxlaw-2827	432	1	first	ORDINAL
taxlaw-2827	435	1	86	CARDINAL
taxlaw-2827	436	1	87	CARDINAL
taxlaw-2827	440	1	88	CARDINAL
taxlaw-2827	441	1	89	CARDINAL
taxlaw-2827	442	1	kleindorfer & orts	ORG
taxlaw-2827	442	2	167–68	CARDINAL
taxlaw-2827	443	1	susanna kim ripken	PERSON
taxlaw-2827	443	2	58	CARDINAL
taxlaw-2827	443	3	baylor l. rev	PERSON
taxlaw-2827	443	4	139	CARDINAL
taxlaw-2827	443	5	154	CARDINAL
taxlaw-2827	443	6	2006	DATE
taxlaw-2827	443	7	one	CARDINAL
taxlaw-2827	444	1	84	CARDINAL
taxlaw-2827	444	2	easterbrook & fischel	ORG
taxlaw-2827	444	3	supra	PERSON
taxlaw-2827	444	4	11	CARDINAL
taxlaw-2827	444	5	276–309	CARDINAL
taxlaw-2827	444	6	85 lee	PERSON
taxlaw-2827	444	7	supra	PERSON
taxlaw-2827	444	8	12	CARDINAL
taxlaw-2827	444	9	574–75	CARDINAL
taxlaw-2827	444	10	86	CARDINAL
taxlaw-2827	445	1	128	CARDINAL
taxlaw-2827	446	1	88	CARDINAL
taxlaw-2827	447	1	supra	PERSON
taxlaw-2827	448	1	2014	DATE
taxlaw-2827	449	1	105	CARDINAL
taxlaw-2827	450	1	second	ORDINAL
taxlaw-2827	452	1	today	DATE
taxlaw-2827	454	1	second	ORDINAL
taxlaw-2827	455	1	91	CARDINAL
taxlaw-2827	459	1	92	CARDINAL
taxlaw-2827	460	1	93	CARDINAL
taxlaw-2827	462	1	only one	CARDINAL
taxlaw-2827	464	1	94	CARDINAL
taxlaw-2827	465	1	90	CARDINAL
taxlaw-2827	465	2	91	CARDINAL
taxlaw-2827	466	1	20	CARDINAL
taxlaw-2827	466	2	2	CARDINAL
taxlaw-2827	466	3	128	DATE
taxlaw-2827	466	4	11	CARDINAL
taxlaw-2827	466	5	750–52	CARDINAL
taxlaw-2827	466	6	758–59	DATE
taxlaw-2827	466	7	805–11	DATE
taxlaw-2827	466	8	815	CARDINAL
taxlaw-2827	466	9	818	CARDINAL
taxlaw-2827	466	10	johnston	GPE
taxlaw-2827	466	11	20	CARDINAL
taxlaw-2827	466	12	237	CARDINAL
taxlaw-2827	466	13	lee	PERSON
taxlaw-2827	466	14	supra	PERSON
taxlaw-2827	466	15	19	CARDINAL
taxlaw-2827	466	16	71	CARDINAL
taxlaw-2827	467	1	92	CARDINAL
taxlaw-2827	467	2	75	CARDINAL
taxlaw-2827	467	3	1113–19	CARDINAL
taxlaw-2827	467	4	langevoort	ORG
taxlaw-2827	467	5	supra	PERSON
taxlaw-2827	467	6	36	CARDINAL
taxlaw-2827	467	7	1047–50	ORG
taxlaw-2827	467	8	susanna kim ripken	PERSON
taxlaw-2827	467	9	58	CARDINAL
taxlaw-2827	467	10	baylor l. rev	PERSON
taxlaw-2827	467	11	139	CARDINAL
taxlaw-2827	467	12	144–47	DATE
taxlaw-2827	467	13	156–59 (2006	DATE
taxlaw-2827	468	1	93	CARDINAL
taxlaw-2827	468	2	supra	PERSON
taxlaw-2827	468	3	71	CARDINAL
taxlaw-2827	468	4	1296	DATE
taxlaw-2827	468	5	ioannis ioannou & george serafeim	ORG
taxlaw-2827	468	6	29	CARDINAL
taxlaw-2827	471	1	11-100	CARDINAL
taxlaw-2827	471	2	2012	DATE
taxlaw-2827	472	1	94	CARDINAL
taxlaw-2827	472	2	sarah a. soule	PERSON
taxlaw-2827	472	3	27	CARDINAL
taxlaw-2827	472	4	2009	DATE
taxlaw-2827	473	1	106	CARDINAL
taxlaw-2827	475	1	95	CARDINAL
taxlaw-2827	475	2	two	CARDINAL
taxlaw-2827	476	1	first	ORDINAL
taxlaw-2827	480	1	96	CARDINAL
taxlaw-2827	481	1	97	CARDINAL
taxlaw-2827	484	1	98	CARDINAL
taxlaw-2827	492	1	99	CARDINAL
taxlaw-2827	492	2	95	CARDINAL
taxlaw-2827	493	1	96	CARDINAL
taxlaw-2827	493	2	brealey et al.	ORG
taxlaw-2827	493	3	37	CARDINAL
taxlaw-2827	493	4	337–39	CARDINAL
taxlaw-2827	493	5	langevoort	ORG
taxlaw-2827	493	6	supra	PERSON
taxlaw-2827	493	7	36	CARDINAL
taxlaw-2827	493	8	1052	CARDINAL
taxlaw-2827	496	1	davidoff & hill	ORG
taxlaw-2827	496	2	75	CARDINAL
taxlaw-2827	496	3	622	CARDINAL
taxlaw-2827	497	1	97	CARDINAL
taxlaw-2827	498	1	98	CARDINAL
taxlaw-2827	498	2	lucian bebchuk & jesse fried	ORG
taxlaw-2827	498	3	64–70	CARDINAL
taxlaw-2827	498	4	2004	DATE
taxlaw-2827	499	1	99	CARDINAL
taxlaw-2827	499	2	russel hardin	PERSON
taxlaw-2827	499	3	163	CARDINAL
taxlaw-2827	499	4	james s. fishkin & peter laslett eds.	PERSON
taxlaw-2827	499	5	2003	DATE
taxlaw-2827	500	1	2014	DATE
taxlaw-2827	500	2	107	CARDINAL
taxlaw-2827	504	1	only one	CARDINAL
taxlaw-2827	505	1	one	CARDINAL
taxlaw-2827	509	1	finland	GPE
taxlaw-2827	509	2	russia	GPE
taxlaw-2827	522	1	100	CARDINAL
taxlaw-2827	522	2	100	CARDINAL
taxlaw-2827	522	3	bebchuk & fried	ORG
taxlaw-2827	522	4	98	CARDINAL
taxlaw-2827	522	5	11	CARDINAL
taxlaw-2827	522	6	64–70	CARDINAL
taxlaw-2827	522	7	2004	DATE
taxlaw-2827	523	1	108	CARDINAL
taxlaw-2827	525	1	two	CARDINAL
taxlaw-2827	532	1	csr	ORG
taxlaw-2827	535	1	101	CARDINAL
taxlaw-2827	535	2	first	ORDINAL
taxlaw-2827	536	1	second	ORDINAL
taxlaw-2827	537	1	third	ORDINAL
taxlaw-2827	538	1	csr	ORG
taxlaw-2827	540	1	102	CARDINAL
taxlaw-2827	540	2	csr	ORG
taxlaw-2827	541	1	103	CARDINAL
taxlaw-2827	542	1	101	CARDINAL
taxlaw-2827	542	2	102	CARDINAL
taxlaw-2827	542	3	ilan benshalom	PERSON
taxlaw-2827	542	4	28	CARDINAL
taxlaw-2827	542	5	165	CARDINAL
taxlaw-2827	542	6	174	CARDINAL
taxlaw-2827	542	7	2008	DATE
taxlaw-2827	542	8	doreen mcbarnet	PERSON
taxlaw-2827	542	9	9	CARDINAL
taxlaw-2827	542	10	doreen	PRODUCT
taxlaw-2827	543	1	2007	DATE
taxlaw-2827	544	1	103	CARDINAL
taxlaw-2827	544	2	john christensen & richard murphy	PERSON
taxlaw-2827	544	3	csr	ORG
taxlaw-2827	544	4	47	CARDINAL
taxlaw-2827	545	1	37	DATE
taxlaw-2827	545	2	37	DATE
taxlaw-2827	545	3	2004	DATE
taxlaw-2827	545	4	mihir a. desai & dhammika dharmapala	PERSON
taxlaw-2827	545	5	csr	ORG
taxlaw-2827	545	6	2014	DATE
taxlaw-2827	545	7	109	CARDINAL
taxlaw-2827	548	1	104	CARDINAL
taxlaw-2827	549	1	105	CARDINAL
taxlaw-2827	554	1	106	CARDINAL
taxlaw-2827	555	1	107	CARDINAL
taxlaw-2827	556	1	108	CARDINAL
taxlaw-2827	558	1	109	CARDINAL
taxlaw-2827	558	2	winter 2006	DATE
taxlaw-2827	558	3	4	CARDINAL
taxlaw-2827	558	4	a. richardson &	ORG
taxlaw-2827	558	5	roman lanis	PERSON
taxlaw-2827	558	6	2011	DATE
taxlaw-2827	558	7	7	CARDINAL
taxlaw-2827	558	8	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1904002	ORG
taxlaw-2827	558	9	luke watson	PERSON
taxlaw-2827	560	1	assoc	GPE
taxlaw-2827	561	1	2011	DATE
taxlaw-2827	562	1	reuven s. avi-yonah	PERSON
taxlaw-2827	562	2	183	CARDINAL
taxlaw-2827	562	3	wolfgang schon ed.	ORG
taxlaw-2827	562	4	2008	DATE
taxlaw-2827	562	5	csr	ORG
taxlaw-2827	562	6	desai & dharmapala	ORG
taxlaw-2827	562	7	103	CARDINAL
taxlaw-2827	562	8	5	CARDINAL
taxlaw-2827	562	9	105	CARDINAL
taxlaw-2827	562	10	desai & dharmapala	ORG
taxlaw-2827	562	11	103	CARDINAL
taxlaw-2827	562	12	5	CARDINAL
taxlaw-2827	562	13	christensen & murphy	ORG
taxlaw-2827	562	14	supra	PERSON
taxlaw-2827	562	15	103	CARDINAL
taxlaw-2827	562	16	106	CARDINAL
taxlaw-2827	562	17	david a. weisbach	PERSON
taxlaw-2827	562	18	ten	CARDINAL
taxlaw-2827	562	19	55	CARDINAL
taxlaw-2827	563	1	l. rev	PERSON
taxlaw-2827	563	2	215	CARDINAL
taxlaw-2827	563	3	222–25	DATE
taxlaw-2827	563	4	2002	DATE
taxlaw-2827	564	1	107	CARDINAL
taxlaw-2827	565	1	mihir a. desai et al.	PERSON
taxlaw-2827	565	2	90	CARDINAL
taxlaw-2827	566	1	219	CARDINAL
taxlaw-2827	566	2	2005	DATE
taxlaw-2827	566	3	benjamin alarie	PERSON
taxlaw-2827	566	4	jan. 16, 2012	DATE
taxlaw-2827	567	1	108	CARDINAL
taxlaw-2827	567	2	two	CARDINAL
taxlaw-2827	567	3	leandra lederman	PERSON
taxlaw-2827	567	4	95	CARDINAL
taxlaw-2827	567	5	iowa	GPE
taxlaw-2827	567	6	l. rev	PERSON
taxlaw-2827	567	7	389	CARDINAL
taxlaw-2827	567	8	2010	DATE
taxlaw-2827	568	1	l. rev	PERSON
taxlaw-2827	569	1	697	CARDINAL
taxlaw-2827	569	2	2009	DATE
taxlaw-2827	570	1	109	CARDINAL
taxlaw-2827	570	2	myron s. scholes et al.	PERSON
taxlaw-2827	570	3	4th	ORDINAL
taxlaw-2827	571	1	110	CARDINAL
taxlaw-2827	572	1	110	CARDINAL
taxlaw-2827	573	1	111	CARDINAL
taxlaw-2827	573	2	one	CARDINAL
taxlaw-2827	576	1	112	CARDINAL
taxlaw-2827	576	2	113	CARDINAL
taxlaw-2827	577	1	114	CARDINAL
taxlaw-2827	579	1	115	CARDINAL
taxlaw-2827	581	1	one	CARDINAL
taxlaw-2827	584	1	116	CARDINAL
taxlaw-2827	586	1	110	CARDINAL
taxlaw-2827	586	2	richardson & lanis	ORG
taxlaw-2827	586	3	103	CARDINAL
taxlaw-2827	586	4	6	DATE
taxlaw-2827	587	1	111	CARDINAL
taxlaw-2827	587	2	desai & dharmapala	ORG
taxlaw-2827	587	3	103	CARDINAL
taxlaw-2827	588	1	112	CARDINAL
taxlaw-2827	588	2	philipp doerrenberg et al.	PERSON
taxlaw-2827	589	1	2012	DATE
taxlaw-2827	590	1	113	CARDINAL
taxlaw-2827	590	2	jeffrey p. owens	PERSON
taxlaw-2827	590	3	9	CARDINAL
taxlaw-2827	590	4	10	DATE
taxlaw-2827	590	5	wolfgang schon ed.	ORG
taxlaw-2827	590	6	2008	DATE
taxlaw-2827	591	1	114	CARDINAL
taxlaw-2827	591	2	john gallemore et al.	PERSON
taxlaw-2827	591	3	2012	DATE
taxlaw-2827	592	1	115	CARDINAL
taxlaw-2827	595	1	116	CARDINAL
taxlaw-2827	596	1	david l. lenter et al	PERSON
taxlaw-2827	596	2	56	CARDINAL
taxlaw-2827	596	3	j. 803	PERSON
taxlaw-2827	596	4	803	CARDINAL
taxlaw-2827	596	5	2003	DATE
taxlaw-2827	596	6	joel slemrod	PERSON
taxlaw-2827	596	7	57	CARDINAL
taxlaw-2827	596	8	j. 877	ORG
taxlaw-2827	596	9	886	CARDINAL
taxlaw-2827	596	10	2004	DATE
taxlaw-2827	597	1	2014	DATE
taxlaw-2827	597	2	111	CARDINAL
taxlaw-2827	598	1	117	CARDINAL
taxlaw-2827	598	2	annual	DATE
taxlaw-2827	598	3	a given year	DATE
taxlaw-2827	599	1	118	CARDINAL
taxlaw-2827	602	1	119	CARDINAL
taxlaw-2827	605	1	120	CARDINAL
taxlaw-2827	606	1	121	CARDINAL
taxlaw-2827	608	1	122	CARDINAL
taxlaw-2827	613	1	the united states	GPE
taxlaw-2827	613	2	123	CARDINAL
taxlaw-2827	613	3	117	CARDINAL
taxlaw-2827	613	4	gary a. mcgill & edmund	PERSON
taxlaw-2827	613	5	57	CARDINAL
taxlaw-2827	613	6	j. 739	PERSON
taxlaw-2827	613	7	743–44	DATE
taxlaw-2827	613	8	2004	DATE
taxlaw-2827	614	1	118	CARDINAL
taxlaw-2827	614	2	116	CARDINAL
taxlaw-2827	614	3	822	CARDINAL
taxlaw-2827	615	1	119	CARDINAL
taxlaw-2827	615	2	supra	PERSON
taxlaw-2827	615	3	106	CARDINAL
taxlaw-2827	615	4	243–47	DATE
taxlaw-2827	616	1	120	CARDINAL
taxlaw-2827	616	2	slemrod	NORP
taxlaw-2827	616	3	supra	PERSON
taxlaw-2827	616	4	116	CARDINAL
taxlaw-2827	616	5	885	CARDINAL
taxlaw-2827	616	6	121	CARDINAL
taxlaw-2827	616	7	ilan benshalom	PERSON
taxlaw-2827	616	8	88	CARDINAL
taxlaw-2827	617	1	1217	CARDINAL
taxlaw-2827	617	2	1239	DATE
taxlaw-2827	617	3	2010	DATE
taxlaw-2827	618	1	122	CARDINAL
taxlaw-2827	618	2	christensen & murphy	ORG
taxlaw-2827	618	3	supra	PERSON
taxlaw-2827	618	4	103	CARDINAL
taxlaw-2827	618	5	39–40	CARDINAL
taxlaw-2827	618	6	slemrod	NORP
taxlaw-2827	618	7	supra	PERSON
taxlaw-2827	618	8	116	CARDINAL
taxlaw-2827	618	9	880	CARDINAL
taxlaw-2827	619	1	123	CARDINAL
taxlaw-2827	619	2	116	CARDINAL
taxlaw-2827	619	3	807–10	CARDINAL
taxlaw-2827	619	4	u.s.	GPE
taxlaw-2827	620	1	112	CARDINAL
taxlaw-2827	620	2	columbia	ORG
taxlaw-2827	621	1	scandinavian	NORP
taxlaw-2827	622	1	124	CARDINAL
taxlaw-2827	623	1	125	CARDINAL
taxlaw-2827	624	1	the beginning of the millennium	DATE
taxlaw-2827	625	1	126	CARDINAL
taxlaw-2827	625	2	enron	ORG
taxlaw-2827	626	1	america	GPE
taxlaw-2827	627	1	127	CARDINAL
taxlaw-2827	629	1	today	DATE
taxlaw-2827	629	2	irs	ORG
taxlaw-2827	630	1	128	CARDINAL
taxlaw-2827	631	1	129	CARDINAL
taxlaw-2827	631	2	first	ORDINAL
taxlaw-2827	632	1	second	ORDINAL
taxlaw-2827	633	1	130	CARDINAL
taxlaw-2827	635	1	124	CARDINAL
taxlaw-2827	635	2	811–12	DATE
taxlaw-2827	636	1	125	CARDINAL
taxlaw-2827	636	2	joshua d. blank	PERSON
taxlaw-2827	636	3	62	CARDINAL
taxlaw-2827	637	1	539	CARDINAL
taxlaw-2827	637	2	2009	DATE
taxlaw-2827	637	3	116	CARDINAL
taxlaw-2827	637	4	820	CARDINAL
taxlaw-2827	637	5	ronald a. pearlman	PERSON
taxlaw-2827	637	6	first	ORDINAL
taxlaw-2827	637	7	55	CARDINAL
taxlaw-2827	638	1	289	CARDINAL
taxlaw-2827	638	2	2002	DATE
taxlaw-2827	639	1	makoto hasegawa et al.	PERSON
taxlaw-2827	639	2	japan	GPE
taxlaw-2827	639	3	2012	DATE
taxlaw-2827	639	4	http://ssrn.com/abstract=1653948	ORG
taxlaw-2827	639	5	126 lenter	DATE
taxlaw-2827	639	6	116	CARDINAL
taxlaw-2827	639	7	804–06	DATE
taxlaw-2827	640	1	127	CARDINAL
taxlaw-2827	641	1	804–06	DATE
taxlaw-2827	642	1	128	CARDINAL
taxlaw-2827	642	2	james n. benedict & leslie a. lupert	PERSON
taxlaw-2827	642	3	64	CARDINAL
taxlaw-2827	642	4	cornell l. rev	PERSON
taxlaw-2827	642	5	940	CARDINAL
taxlaw-2827	642	6	1979	DATE
taxlaw-2827	642	7	1976	DATE
taxlaw-2827	642	8	116	CARDINAL
taxlaw-2827	642	9	811–12	DATE
taxlaw-2827	643	1	129	CARDINAL
taxlaw-2827	643	2	116	CARDINAL
taxlaw-2827	643	3	mcgill & outslay	ORG
taxlaw-2827	643	4	117	CARDINAL
taxlaw-2827	643	5	753–54	DATE
taxlaw-2827	644	1	joshua d. blank	PERSON
taxlaw-2827	644	2	56	CARDINAL
taxlaw-2827	644	3	ucla l. rev	PERSON
taxlaw-2827	644	4	1629	CARDINAL
taxlaw-2827	644	5	1655–71	DATE
taxlaw-2827	644	6	2009	DATE
taxlaw-2827	645	1	130	CARDINAL
taxlaw-2827	645	2	joshua d. blank	PERSON
taxlaw-2827	645	3	56	CARDINAL
taxlaw-2827	645	4	ucla l. rev	PERSON
taxlaw-2827	645	5	1629	CARDINAL
taxlaw-2827	645	6	1655–71	DATE
taxlaw-2827	645	7	2009	DATE
taxlaw-2827	645	8	irs	ORG
taxlaw-2827	646	1	2014	DATE
taxlaw-2827	646	2	113	CARDINAL
taxlaw-2827	648	1	131	CARDINAL
taxlaw-2827	649	1	one	CARDINAL
taxlaw-2827	650	1	132	CARDINAL
taxlaw-2827	652	1	irs	ORG
taxlaw-2827	654	1	irs	ORG
taxlaw-2827	655	1	133	CARDINAL
taxlaw-2827	659	1	134	CARDINAL
taxlaw-2827	661	1	135	CARDINAL
taxlaw-2827	661	2	first	ORDINAL
taxlaw-2827	661	3	136	CARDINAL
taxlaw-2827	661	4	131	CARDINAL
taxlaw-2827	661	5	69	CARDINAL
taxlaw-2827	661	6	809	DATE
taxlaw-2827	661	7	810	CARDINAL
taxlaw-2827	661	8	2d	DATE
taxlaw-2827	661	9	1934	DATE
taxlaw-2827	662	1	132	CARDINAL
taxlaw-2827	662	2	supra	PERSON
taxlaw-2827	662	3	102–08	CARDINAL
taxlaw-2827	663	1	133	CARDINAL
taxlaw-2827	663	2	129	CARDINAL
taxlaw-2827	663	3	1635–42	CARDINAL
taxlaw-2827	664	1	134	CARDINAL
taxlaw-2827	665	1	135	CARDINAL
taxlaw-2827	665	2	carl levin	PERSON
taxlaw-2827	665	3	john mccain	PERSON
taxlaw-2827	667	1	may 21, 2013	DATE
taxlaw-2827	667	2	17	CARDINAL
taxlaw-2827	667	3	http://www.levin.senate.gov/download/?id=fc514a8c-5890-47c4-ba7c149e4a8474c2	DATE
taxlaw-2827	668	1	136	CARDINAL
taxlaw-2827	668	2	edward d. kleinbard	PERSON
taxlaw-2827	668	3	11	CARDINAL
taxlaw-2827	668	4	fla	GPE
taxlaw-2827	669	1	699	CARDINAL
taxlaw-2827	669	2	706–13	DATE
taxlaw-2827	669	3	2011	DATE
taxlaw-2827	670	1	114	CARDINAL
taxlaw-2827	670	2	columbia	ORG
taxlaw-2827	670	3	ireland	GPE
taxlaw-2827	670	4	137	CARDINAL
taxlaw-2827	670	5	irs	ORG
taxlaw-2827	670	6	ireland	GPE
taxlaw-2827	671	1	u.s.	GPE
taxlaw-2827	671	2	american	NORP
taxlaw-2827	672	1	ireland	GPE
taxlaw-2827	673	1	irish	NORP
taxlaw-2827	673	2	12.5%	PERCENT
taxlaw-2827	673	3	ireland	GPE
taxlaw-2827	674	1	less than 2%	PERCENT
taxlaw-2827	675	1	138	CARDINAL
taxlaw-2827	676	1	cupertino	GPE
taxlaw-2827	676	2	california	GPE
taxlaw-2827	677	1	139	CARDINAL
taxlaw-2827	679	1	u.s.	GPE
taxlaw-2827	680	1	atlantic	LOC
taxlaw-2827	681	1	the years	DATE
taxlaw-2827	681	2	ireland	GPE
taxlaw-2827	681	3	two thirds	CARDINAL
taxlaw-2827	682	1	140	CARDINAL
taxlaw-2827	682	2	100%	PERCENT
taxlaw-2827	682	3	one	CARDINAL
taxlaw-2827	683	1	the united states	GPE
taxlaw-2827	683	2	apple	ORG
taxlaw-2827	684	1	the united states	GPE
taxlaw-2827	685	1	141	CARDINAL
taxlaw-2827	685	2	35%	PERCENT
taxlaw-2827	685	3	the united states	GPE
taxlaw-2827	686	1	142	CARDINAL
taxlaw-2827	687	1	137	CARDINAL
taxlaw-2827	688	1	135	CARDINAL
taxlaw-2827	688	2	25-31	DATE
taxlaw-2827	689	1	ilan benshalom	PERSON
taxlaw-2827	689	2	26	CARDINAL
taxlaw-2827	690	1	631	CARDINAL
taxlaw-2827	690	2	651–67	DATE
taxlaw-2827	690	3	2007	DATE
taxlaw-2827	691	1	138	CARDINAL
taxlaw-2827	692	1	135	CARDINAL
taxlaw-2827	692	2	20–21	CARDINAL
taxlaw-2827	692	3	139	CARDINAL
taxlaw-2827	692	4	u.s.	GPE
taxlaw-2827	692	5	2	CARDINAL
taxlaw-2827	692	6	apple inc.	ORG
taxlaw-2827	694	1	sec	ORG
taxlaw-2827	695	1	113th	ORG
taxlaw-2827	696	1	35	DATE
taxlaw-2827	696	2	timothy cook	PERSON
taxlaw-2827	697	1	apple inc.	ORG
taxlaw-2827	697	2	140	CARDINAL
taxlaw-2827	697	3	richard harvey jr.	PERSON
taxlaw-2827	697	4	139	CARDINAL
taxlaw-2827	697	5	1171	CARDINAL
taxlaw-2827	697	6	1174	DATE
taxlaw-2827	697	7	2013	DATE
taxlaw-2827	698	1	141	CARDINAL
taxlaw-2827	698	2	irish	NORP
taxlaw-2827	699	1	142	CARDINAL
taxlaw-2827	700	1	2014	DATE
taxlaw-2827	700	2	115	CARDINAL
taxlaw-2827	703	1	american	NORP
taxlaw-2827	704	1	apple	ORG
taxlaw-2827	705	1	143	CARDINAL
taxlaw-2827	705	2	irs	ORG
taxlaw-2827	707	1	144	CARDINAL
taxlaw-2827	708	1	145	CARDINAL
taxlaw-2827	711	1	irs	ORG
taxlaw-2827	719	1	the united states	GPE
taxlaw-2827	719	2	143	CARDINAL
taxlaw-2827	719	3	1	CARDINAL
taxlaw-2827	719	4	3 & 15	DATE
taxlaw-2827	720	1	144	CARDINAL
taxlaw-2827	720	2	apple	ORG
taxlaw-2827	720	3	u.s.	GPE
taxlaw-2827	720	4	bloomberg	ORG
taxlaw-2827	720	5	may 21, 2013	DATE
taxlaw-2827	721	1	n.y.	GPE
taxlaw-2827	721	2	may 31, 2013	DATE
taxlaw-2827	722	1	wall st. j.	PERSON
taxlaw-2827	722	2	2013	DATE
taxlaw-2827	722	3	congress	ORG
taxlaw-2827	722	4	zero	CARDINAL
taxlaw-2827	723	1	22, 2013	DATE
taxlaw-2827	723	2	americans	NORP
taxlaw-2827	724	1	145	CARDINAL
taxlaw-2827	724	2	may 21, 2013	DATE
taxlaw-2827	725	1	116	CARDINAL
taxlaw-2827	728	1	146	CARDINAL
taxlaw-2827	729	1	today	DATE
taxlaw-2827	729	2	apple	ORG
taxlaw-2827	729	3	cfo	ORG
taxlaw-2827	733	1	one	CARDINAL
taxlaw-2827	735	1	all thousand-mile	CARDINAL
taxlaw-2827	735	2	first	ORDINAL
taxlaw-2827	741	1	democratic	NORP
taxlaw-2827	746	1	146	CARDINAL
taxlaw-2827	747	1	136	CARDINAL
taxlaw-2827	748	1	2014	DATE
taxlaw-2827	748	2	117	CARDINAL