id	sid	eid	entity	type
taxlaw-2847	1	1	microsoft	ORG
taxlaw-2847	1	2	8	CARDINAL
taxlaw-2847	1	3	15).docx	DATE
taxlaw-2847	1	4	republican	NORP
taxlaw-2847	4	1	o l	DATE
taxlaw-2847	5	1	o	DATE
taxlaw-2847	6	1	o	DATE
taxlaw-2847	6	2	2017	CARDINAL
taxlaw-2847	6	3	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2910569 118 columbia journal	PERCENT
taxlaw-2847	7	1	3	CARDINAL
taxlaw-2847	9	1	4 119	CARDINAL
taxlaw-2847	9	2	5 120	CARDINAL
taxlaw-2847	9	3	6 121	CARDINAL
taxlaw-2847	9	4	7 122	CARDINAL
taxlaw-2847	9	5	8-9 123-124	CARDINAL
taxlaw-2847	9	6	10 125	CARDINAL
taxlaw-2847	9	7	11	CARDINAL
taxlaw-2847	9	8	25 percent	PERCENT
taxlaw-2847	9	9	13	CARDINAL
taxlaw-2847	9	10	16 128	CARDINAL
taxlaw-2847	9	11	131	CARDINAL
taxlaw-2847	9	12	17 132	CARDINAL
taxlaw-2847	9	13	18-19 133	CARDINAL
taxlaw-2847	9	14	20 135	CARDINAL
taxlaw-2847	9	15	21	CARDINAL
taxlaw-2847	9	16	25	CARDINAL
taxlaw-2847	9	17	27 142	CARDINAL
taxlaw-2847	9	18	28	CARDINAL
taxlaw-2847	9	19	144	CARDINAL
taxlaw-2847	9	20	30 145	CARDINAL
taxlaw-2847	9	21	31 146	CARDINAL
taxlaw-2847	9	22	32 147	CARDINAL
taxlaw-2847	9	23	33 148	CARDINAL
taxlaw-2847	9	24	34	CARDINAL
taxlaw-2847	9	25	149-150	CARDINAL
taxlaw-2847	9	26	36 151	CARDINAL
taxlaw-2847	9	27	37 152	CARDINAL
taxlaw-2847	9	28	38	CARDINAL
taxlaw-2847	9	29	153	CARDINAL
taxlaw-2847	9	30	39 154	CARDINAL
taxlaw-2847	9	31	40 155	CARDINAL
taxlaw-2847	9	32	41	CARDINAL
taxlaw-2847	9	33	42 157	CARDINAL
taxlaw-2847	9	34	43	CARDINAL
taxlaw-2847	9	35	158	CARDINAL
taxlaw-2847	9	36	44 159	CARDINAL
taxlaw-2847	9	37	45 160	CARDINAL
taxlaw-2847	9	38	46 161	CARDINAL
taxlaw-2847	9	39	47	CARDINAL
taxlaw-2847	9	40	162 appendix	QUANTITY
taxlaw-2847	9	41	48 163 2017	CARDINAL
taxlaw-2847	9	42	119 4	DATE
taxlaw-2847	9	43	republican	NORP
taxlaw-2847	9	44	donald rumsfeld •	PERSON
taxlaw-2847	9	45	2002	DATE
taxlaw-2847	9	46	iraq	GPE
taxlaw-2847	9	47	donald rumsfeld	PERSON
taxlaw-2847	11	1	rumsfeld	PERSON
taxlaw-2847	11	2	rumsfeld	PERSON
taxlaw-2847	13	1	donald rumsfeld	PERSON
taxlaw-2847	15	1	≠	PERSON
taxlaw-2847	16	1	120	CARDINAL
taxlaw-2847	17	1	5	CARDINAL
taxlaw-2847	17	2	•	CARDINAL
taxlaw-2847	18	1	•	CARDINAL
taxlaw-2847	19	1	republican	NORP
taxlaw-2847	20	1	republican	NORP
taxlaw-2847	22	1	four	CARDINAL
taxlaw-2847	22	2	2017	CARDINAL
taxlaw-2847	22	3	121 6	DATE
taxlaw-2847	22	4	first	ORDINAL
taxlaw-2847	23	1	•	CARDINAL
taxlaw-2847	23	2	second	ORDINAL
taxlaw-2847	24	1	• third	CARDINAL
taxlaw-2847	25	1	• fourth	DATE
taxlaw-2847	26	1	122	CARDINAL
taxlaw-2847	27	1	7 •	CARDINAL
taxlaw-2847	28	1	•	CARDINAL
taxlaw-2847	30	1	republicans	NORP
taxlaw-2847	30	2	one	CARDINAL
taxlaw-2847	30	3	kevin brady	PERSON
taxlaw-2847	30	4	texas	GPE
taxlaw-2847	30	5	january 24	DATE
taxlaw-2847	31	1	2017	CARDINAL
taxlaw-2847	31	2	123 8 •	DATE
taxlaw-2847	31	3	oecd	ORG
taxlaw-2847	31	4	several years	DATE
taxlaw-2847	32	1	u.s.	GPE
taxlaw-2847	33	1	u.s.	GPE
taxlaw-2847	34	1	124	CARDINAL
taxlaw-2847	34	2	columbia	ORG
taxlaw-2847	35	1	9 •	CARDINAL
taxlaw-2847	36	1	•	CARDINAL
taxlaw-2847	37	1	•	CARDINAL
taxlaw-2847	37	2	u.s.	GPE
taxlaw-2847	38	1	2017	CARDINAL
taxlaw-2847	38	2	125	CARDINAL
taxlaw-2847	39	1	167	CARDINAL
taxlaw-2847	40	1	•	CARDINAL
taxlaw-2847	40	2	the united states	GPE
taxlaw-2847	41	1	american	NORP
taxlaw-2847	43	1	•	CARDINAL
taxlaw-2847	47	1	126	CARDINAL
taxlaw-2847	47	2	11 •	CARDINAL
taxlaw-2847	48	1	martin feldstein	PERSON
taxlaw-2847	48	2	paul krugman	PERSON
taxlaw-2847	48	3	alan auerbach	PERSON
taxlaw-2847	48	4	douglas holtz-eakin	PERSON
taxlaw-2847	48	5	25 percent	PERCENT
taxlaw-2847	50	1	•	CARDINAL
taxlaw-2847	50	2	about half	CARDINAL
taxlaw-2847	50	3	several years	DATE
taxlaw-2847	51	1	2017	CARDINAL
taxlaw-2847	51	2	127	CARDINAL
taxlaw-2847	51	3	12 •	TIME
taxlaw-2847	52	1	the united states	GPE
taxlaw-2847	53	1	•	CARDINAL
taxlaw-2847	54	1	•	CARDINAL
taxlaw-2847	54	2	about 60 percent	PERCENT
taxlaw-2847	56	1	citigroup	ORG
taxlaw-2847	56	2	willem h. buiter	PERSON
taxlaw-2847	56	3	socrates	PRODUCT
taxlaw-2847	58	1	128	CARDINAL
taxlaw-2847	58	2	columbia journal of tax law	ORG
taxlaw-2847	58	3	13 •	CARDINAL
taxlaw-2847	58	4	u.s.	GPE
taxlaw-2847	58	5	u.s.	GPE
taxlaw-2847	59	1	u.s.	GPE
taxlaw-2847	59	2	as much as $4.9 trillion	MONEY
taxlaw-2847	59	3	20%	PERCENT
taxlaw-2847	59	4	$24.5 trillion	MONEY
taxlaw-2847	59	5	u.s.	GPE
taxlaw-2847	59	6	as much as $8.1 trillion	MONEY
taxlaw-2847	59	7	25%	PERCENT
taxlaw-2847	59	8	$32.5 trillion	MONEY
taxlaw-2847	60	1	u.s.	GPE
taxlaw-2847	61	1	•	CARDINAL
taxlaw-2847	62	1	25 percent	PERCENT
taxlaw-2847	62	2	129 14	DATE
taxlaw-2847	62	3	25 percent	PERCENT
taxlaw-2847	62	4	2015	CARDINAL
taxlaw-2847	63	1	brazil	GPE
taxlaw-2847	63	2	66.2	CARDINAL
taxlaw-2847	63	3	43.9	CARDINAL
taxlaw-2847	63	4	163.6	CARDINAL
taxlaw-2847	63	5	207.5	CARDINAL
taxlaw-2847	63	6	india	GPE
taxlaw-2847	63	7	69.0	CARDINAL
taxlaw-2847	63	8	51.0 120.0	CARDINAL
taxlaw-2847	63	9	indonesia	GPE
taxlaw-2847	63	10	27.0	CARDINAL
taxlaw-2847	63	11	23.9	CARDINAL
taxlaw-2847	63	12	50.9	CARDINAL
taxlaw-2847	63	13	s. korea 37.9	ORG
taxlaw-2847	63	14	143.9	CARDINAL
taxlaw-2847	63	15	malaysia	GPE
taxlaw-2847	63	16	67.9	CARDINAL
taxlaw-2847	63	17	121.9	CARDINAL
taxlaw-2847	63	18	mexico	ORG
taxlaw-2847	63	19	43.2	CARDINAL
taxlaw-2847	63	20	24.8 68.0	CARDINAL
taxlaw-2847	63	21	50.1 37.0 87.1	QUANTITY
taxlaw-2847	63	22	37.7	CARDINAL
taxlaw-2847	63	23	94.7	CARDINAL
taxlaw-2847	63	24	manulife	ORG
taxlaw-2847	64	1	jan. 26	DATE
taxlaw-2847	64	2	2017	DATE
taxlaw-2847	64	3	130	CARDINAL
taxlaw-2847	64	4	columbia	ORG
taxlaw-2847	65	1	15	CARDINAL
taxlaw-2847	65	2	25 percent	PERCENT
taxlaw-2847	65	3	brazil	GPE
taxlaw-2847	65	4	58.6	CARDINAL
taxlaw-2847	65	5	128.8 12.5	CARDINAL
taxlaw-2847	65	6	china	GPE
taxlaw-2847	65	7	43.9	CARDINAL
taxlaw-2847	65	8	241.9	CARDINAL
taxlaw-2847	65	9	34.4	CARDINAL
taxlaw-2847	65	10	india	GPE
taxlaw-2847	65	11	69.0	CARDINAL
taxlaw-2847	65	12	63.0 132.0	CARDINAL
taxlaw-2847	65	13	indonesia	GPE
taxlaw-2847	65	14	30.3 25.9	QUANTITY
taxlaw-2847	65	15	56.2	CARDINAL
taxlaw-2847	65	16	5.3	CARDINAL
taxlaw-2847	65	17	s. korea	ORG
taxlaw-2847	65	18	166.0	CARDINAL
taxlaw-2847	65	19	22.1	CARDINAL
taxlaw-2847	65	20	malaysia	GPE
taxlaw-2847	65	21	132.3	CARDINAL
taxlaw-2847	65	22	10.4	CARDINAL
taxlaw-2847	65	23	mexico	ORG
taxlaw-2847	65	24	46.4	CARDINAL
taxlaw-2847	65	25	7.3	CARDINAL
taxlaw-2847	65	26	south africa	GPE
taxlaw-2847	65	27	54.9	CARDINAL
taxlaw-2847	65	28	42.5	CARDINAL
taxlaw-2847	65	29	45.9	CARDINAL
taxlaw-2847	65	30	58.6 104.4 9.8	QUANTITY
taxlaw-2847	65	31	2015	DATE
taxlaw-2847	65	32	25%	PERCENT
taxlaw-2847	65	33	megan greene	PERSON
taxlaw-2847	65	34	manulife	ORG
taxlaw-2847	66	1	jan. 26	DATE
taxlaw-2847	66	2	2017	DATE
taxlaw-2847	66	3	2017	CARDINAL
taxlaw-2847	66	4	131	CARDINAL
taxlaw-2847	66	5	25 percent	PERCENT
taxlaw-2847	67	1	u.s.	GPE
taxlaw-2847	68	1	•	CARDINAL
taxlaw-2847	70	1	25 percent	PERCENT
taxlaw-2847	70	2	132	CARDINAL
taxlaw-2847	70	3	columbia journal of tax law	ORG
taxlaw-2847	70	4	17	CARDINAL
taxlaw-2847	71	1	federal reserve board	ORG
taxlaw-2847	71	2	jason furman	ORG
taxlaw-2847	72	1	2017	CARDINAL
taxlaw-2847	72	2	133	CARDINAL
taxlaw-2847	72	3	25 percent	PERCENT
taxlaw-2847	73	1	•	CARDINAL
taxlaw-2847	74	1	•	CARDINAL
taxlaw-2847	74	2	25 percent	PERCENT
taxlaw-2847	76	1	•	CARDINAL
taxlaw-2847	77	1	•	CARDINAL
taxlaw-2847	77	2	25 percent	PERCENT
taxlaw-2847	78	1	•	CARDINAL
taxlaw-2847	80	1	134	CARDINAL
taxlaw-2847	80	2	columbia journal of tax law	ORG
taxlaw-2847	81	1	19 •	CARDINAL
taxlaw-2847	81	2	25 percent	PERCENT
taxlaw-2847	84	1	•	CARDINAL
taxlaw-2847	84	2	the east coast	LOC
taxlaw-2847	85	1	2017	CARDINAL
taxlaw-2847	85	2	135	CARDINAL
taxlaw-2847	86	1	•	CARDINAL
taxlaw-2847	88	1	•	CARDINAL
taxlaw-2847	89	1	•	CARDINAL
taxlaw-2847	90	1	•	CARDINAL
taxlaw-2847	90	2	two	CARDINAL
taxlaw-2847	93	1	136	CARDINAL
taxlaw-2847	93	2	columbia	ORG
taxlaw-2847	93	3	21 •	DATE
taxlaw-2847	94	1	wto	ORG
taxlaw-2847	94	2	163	CARDINAL
taxlaw-2847	95	1	wto	ORG
taxlaw-2847	96	1	•	CARDINAL
taxlaw-2847	96	2	article iii	PERSON
taxlaw-2847	96	3	gatt	ORG
taxlaw-2847	97	1	•	CARDINAL
taxlaw-2847	99	1	article 3	LAW
taxlaw-2847	100	1	2017	CARDINAL
taxlaw-2847	100	2	137	CARDINAL
taxlaw-2847	100	3	•	CARDINAL
taxlaw-2847	100	4	1	CARDINAL
taxlaw-2847	100	5	gatt	ORG
taxlaw-2847	101	1	•	CARDINAL
taxlaw-2847	102	1	•	CARDINAL
taxlaw-2847	105	1	•	CARDINAL
taxlaw-2847	105	2	wto	ORG
taxlaw-2847	106	1	•	CARDINAL
taxlaw-2847	106	2	alan auerbach	PERSON
taxlaw-2847	106	3	douglas holtz-eakin	PERSON
taxlaw-2847	107	1	•	CARDINAL
taxlaw-2847	107	2	wto	ORG
taxlaw-2847	108	1	•	CARDINAL
taxlaw-2847	110	1	138	CARDINAL
taxlaw-2847	110	2	columbia	ORG
taxlaw-2847	110	3	23	CARDINAL
taxlaw-2847	110	4	•	CARDINAL
taxlaw-2847	111	1	•	CARDINAL
taxlaw-2847	111	2	recent years	DATE
taxlaw-2847	111	3	wto	ORG
taxlaw-2847	111	4	three to seven years	DATE
taxlaw-2847	112	1	•	CARDINAL
taxlaw-2847	112	2	eu	ORG
taxlaw-2847	112	3	u.s.	GPE
taxlaw-2847	113	1	•	CARDINAL
taxlaw-2847	114	1	•	CARDINAL
taxlaw-2847	115	1	wto	ORG
taxlaw-2847	115	2	u.s.	GPE
taxlaw-2847	115	3	$220 billion	MONEY
taxlaw-2847	116	1	•	CARDINAL
taxlaw-2847	116	2	more than $40 billion	MONEY
taxlaw-2847	116	3	china	GPE
taxlaw-2847	116	4	25	MONEY
taxlaw-2847	116	5	canada	GPE
taxlaw-2847	116	6	mexico	GPE
taxlaw-2847	116	7	$13 billion	MONEY
taxlaw-2847	116	8	japan	GPE
taxlaw-2847	117	1	•	CARDINAL
taxlaw-2847	117	2	france	GPE
taxlaw-2847	117	3	boeing	ORG
taxlaw-2847	117	4	airbus	ORG
taxlaw-2847	118	1	2017	CARDINAL
taxlaw-2847	118	2	139 24	DATE
taxlaw-2847	118	3	•	CARDINAL
taxlaw-2847	118	4	u.s.	GPE
taxlaw-2847	118	5	wto	ORG
taxlaw-2847	119	1	•	CARDINAL
taxlaw-2847	120	1	•	CARDINAL
taxlaw-2847	121	1	•	CARDINAL
taxlaw-2847	122	1	163	CARDINAL
taxlaw-2847	123	1	u.s.	GPE
taxlaw-2847	124	1	•	CARDINAL
taxlaw-2847	125	1	•	CARDINAL
taxlaw-2847	125	2	the united states	GPE
taxlaw-2847	126	1	140	CARDINAL
taxlaw-2847	126	2	columbia	ORG
taxlaw-2847	126	3	25	CARDINAL
taxlaw-2847	126	4	•	CARDINAL
taxlaw-2847	126	5	u.s.	GPE
taxlaw-2847	127	1	•	CARDINAL
taxlaw-2847	127	2	u.s.	GPE
taxlaw-2847	127	3	68	CARDINAL
taxlaw-2847	128	1	first	ORDINAL
taxlaw-2847	130	1	congress	ORG
taxlaw-2847	131	1	•	CARDINAL
taxlaw-2847	132	1	the united states	GPE
taxlaw-2847	133	1	2017	CARDINAL
taxlaw-2847	133	2	141	CARDINAL
taxlaw-2847	133	3	u.s.	GPE
taxlaw-2847	134	1	•	CARDINAL
taxlaw-2847	134	2	u.s.	GPE
taxlaw-2847	136	1	•	CARDINAL
taxlaw-2847	136	2	u.s.	GPE
taxlaw-2847	136	3	u.s.	GPE
taxlaw-2847	137	1	•	CARDINAL
taxlaw-2847	138	1	•	CARDINAL
taxlaw-2847	138	2	oecd	ORG
taxlaw-2847	138	3	u.s.	GPE
taxlaw-2847	139	1	u.s.	GPE
taxlaw-2847	139	2	u.s.	GPE
taxlaw-2847	139	3	142	CARDINAL
taxlaw-2847	139	4	columbia journal of tax	ORG
taxlaw-2847	140	1	27 •	CARDINAL
taxlaw-2847	141	1	•	CARDINAL
taxlaw-2847	141	2	1918	DATE
taxlaw-2847	141	3	doyle v. mitchell bros. co.	PERSON
taxlaw-2847	141	4	the supreme court	ORG
taxlaw-2847	141	5	16th	ORDINAL
taxlaw-2847	142	1	roswell magill	PERSON
taxlaw-2847	142	2	chapter 9	LAW
taxlaw-2847	143	1	ed	PERSON
taxlaw-2847	143	2	11	CARDINAL
taxlaw-2847	143	3	1948	DATE
taxlaw-2847	144	1	•	CARDINAL
taxlaw-2847	144	2	1982	DATE
taxlaw-2847	144	3	senate	ORG
taxlaw-2847	144	4	280e	PERSON
taxlaw-2847	145	1	•	CARDINAL
taxlaw-2847	145	2	irs	ORG
taxlaw-2847	145	3	201504011	CARDINAL
taxlaw-2847	145	4	january 23, 2015	DATE
taxlaw-2847	146	1	•	CARDINAL
taxlaw-2847	148	1	•	CARDINAL
taxlaw-2847	149	1	2017	CARDINAL
taxlaw-2847	149	2	143	CARDINAL
taxlaw-2847	151	1	•	CARDINAL
taxlaw-2847	152	1	one	CARDINAL
taxlaw-2847	152	2	the united states	GPE
taxlaw-2847	153	1	•	CARDINAL
taxlaw-2847	154	1	•	CARDINAL
taxlaw-2847	155	1	•	CARDINAL
taxlaw-2847	159	1	•	CARDINAL
taxlaw-2847	160	1	20 percent	PERCENT
taxlaw-2847	160	2	25 percent	PERCENT
taxlaw-2847	161	1	•	CARDINAL
taxlaw-2847	161	2	about 6.3 percent	PERCENT
taxlaw-2847	161	3	the house blueprint’s	ORG
taxlaw-2847	161	4	20 percent	PERCENT
taxlaw-2847	162	1	144	CARDINAL
taxlaw-2847	162	2	29 •	DATE
taxlaw-2847	162	3	2005	DATE
taxlaw-2847	162	4	george w. bush	PERSON
taxlaw-2847	162	5	30 percent	PERCENT
taxlaw-2847	162	6	wto	ORG
taxlaw-2847	163	1	•at	GPE
taxlaw-2847	163	2	30 percent	PERCENT
taxlaw-2847	163	3	40 percent	PERCENT
taxlaw-2847	165	1	2017	CARDINAL
taxlaw-2847	165	2	145	CARDINAL
taxlaw-2847	166	1	any given year	DATE
taxlaw-2847	167	1	•	CARDINAL
taxlaw-2847	167	2	ten-year	DATE
taxlaw-2847	167	3	more than $1 trillion	MONEY
taxlaw-2847	167	4	20 percent	PERCENT
taxlaw-2847	168	1	•	CARDINAL
taxlaw-2847	169	1	•	CARDINAL
taxlaw-2847	169	2	two	CARDINAL
taxlaw-2847	169	3	20 percent	PERCENT
taxlaw-2847	169	4	35 percent	PERCENT
taxlaw-2847	172	1	alan viard	PERSON
taxlaw-2847	173	1	jason furman	PERSON
taxlaw-2847	173	2	0.4 to 0.7 percent	PERCENT
taxlaw-2847	173	3	•	CARDINAL
taxlaw-2847	174	1	cbo	PERSON
taxlaw-2847	174	2	2 ½ percent	PERCENT
taxlaw-2847	174	3	the 20 percent	PERCENT
taxlaw-2847	175	1	146	CARDINAL
taxlaw-2847	176	1	31 •	CARDINAL
taxlaw-2847	176	2	the united states	GPE
taxlaw-2847	177	1	•	CARDINAL
taxlaw-2847	178	1	•	CARDINAL
taxlaw-2847	181	1	•	CARDINAL
taxlaw-2847	183	1	2017	CARDINAL
taxlaw-2847	183	2	147	CARDINAL
taxlaw-2847	183	3	32 •	CARDINAL
taxlaw-2847	184	1	•	CARDINAL
taxlaw-2847	184	2	republicans	NORP
taxlaw-2847	185	1	•	CARDINAL
taxlaw-2847	185	2	only 51	CARDINAL
taxlaw-2847	185	3	republican	NORP
taxlaw-2847	185	4	house	ORG
taxlaw-2847	185	5	senate	ORG
taxlaw-2847	186	1	•	CARDINAL
taxlaw-2847	186	2	senate	ORG
taxlaw-2847	186	3	the byrd rule”	WORK_OF_ART
taxlaw-2847	186	4	years	DATE
taxlaw-2847	186	5	60	CARDINAL
taxlaw-2847	187	1	•	CARDINAL
taxlaw-2847	187	2	republican	NORP
taxlaw-2847	187	3	democrats	NORP
taxlaw-2847	187	4	•	CARDINAL
taxlaw-2847	187	5	obamacare	NORP
taxlaw-2847	189	1	148	CARDINAL
taxlaw-2847	189	2	columbia	ORG
taxlaw-2847	190	1	33 •	DATE
taxlaw-2847	191	1	•	CARDINAL
taxlaw-2847	192	1	•	CARDINAL
taxlaw-2847	194	1	•	CARDINAL
taxlaw-2847	194	2	sec	ORG
taxlaw-2847	195	1	senate finance committee	ORG
taxlaw-2847	196	1	u.s.	GPE
taxlaw-2847	198	1	2017	CARDINAL
taxlaw-2847	198	2	149 34 •	DATE
taxlaw-2847	199	1	•	CARDINAL
taxlaw-2847	199	2	u.s.	GPE
taxlaw-2847	199	3	u.s.	GPE
taxlaw-2847	200	1	•	CARDINAL
taxlaw-2847	202	1	•	CARDINAL
taxlaw-2847	203	1	•	CARDINAL
taxlaw-2847	204	1	•	CARDINAL
taxlaw-2847	205	1	150	CARDINAL
taxlaw-2847	205	2	columbia	ORG
taxlaw-2847	206	1	35 •	DATE
taxlaw-2847	206	2	alan auerbach	PERSON
taxlaw-2847	206	3	michael devereux	PERSON
taxlaw-2847	206	4	mick	PERSON
taxlaw-2847	208	1	•	CARDINAL
taxlaw-2847	210	1	•	CARDINAL
taxlaw-2847	211	1	•	CARDINAL
taxlaw-2847	211	2	35 percent	PERCENT
taxlaw-2847	211	3	20 percent	PERCENT
taxlaw-2847	212	1	•	CARDINAL
taxlaw-2847	216	1	2017	CARDINAL
taxlaw-2847	216	2	151	CARDINAL
taxlaw-2847	217	1	•	CARDINAL
taxlaw-2847	219	1	152	CARDINAL
taxlaw-2847	219	2	columbia	ORG
taxlaw-2847	219	3	37 •	CARDINAL
taxlaw-2847	224	1	year	DATE
taxlaw-2847	224	2	no years	DATE
taxlaw-2847	225	1	•	CARDINAL
taxlaw-2847	226	1	•	CARDINAL
taxlaw-2847	228	1	•	CARDINAL
taxlaw-2847	230	1	2017	CARDINAL
taxlaw-2847	230	2	153	CARDINAL
taxlaw-2847	232	1	•when	PERSON
taxlaw-2847	236	1	154	CARDINAL
taxlaw-2847	237	1	39 •	CARDINAL
taxlaw-2847	237	2	20%	PERCENT
taxlaw-2847	237	3	25%	PERCENT
taxlaw-2847	238	1	•	CARDINAL
taxlaw-2847	239	1	•	CARDINAL
taxlaw-2847	239	2	flowthrough	GPE
taxlaw-2847	241	1	flowthrough	GPE
taxlaw-2847	245	1	•	CARDINAL
taxlaw-2847	246	1	•	CARDINAL
taxlaw-2847	246	2	the united states	GPE
taxlaw-2847	247	1	2017	CARDINAL
taxlaw-2847	247	2	155	CARDINAL
taxlaw-2847	251	1	•	CARDINAL
taxlaw-2847	252	1	•	CARDINAL
taxlaw-2847	253	1	•	CARDINAL
taxlaw-2847	253	2	europe	LOC
taxlaw-2847	254	1	•	CARDINAL
taxlaw-2847	255	1	•	CARDINAL
taxlaw-2847	257	1	•	CARDINAL
taxlaw-2847	258	1	•	CARDINAL
taxlaw-2847	259	1	156	CARDINAL
taxlaw-2847	259	2	columbia journal of tax law	ORG
taxlaw-2847	260	1	41 •	CARDINAL
taxlaw-2847	261	1	•	CARDINAL
taxlaw-2847	262	1	•	CARDINAL
taxlaw-2847	266	1	the united states	GPE
taxlaw-2847	269	1	•	CARDINAL
taxlaw-2847	273	1	2017	CARDINAL
taxlaw-2847	273	2	157	CARDINAL
taxlaw-2847	274	1	•	CARDINAL
taxlaw-2847	277	1	•	CARDINAL
taxlaw-2847	279	1	•	CARDINAL
taxlaw-2847	279	2	puerto rico	GPE
taxlaw-2847	279	3	u.s.	GPE
taxlaw-2847	280	1	158	CARDINAL
taxlaw-2847	281	1	43 •	CARDINAL
taxlaw-2847	283	1	•	CARDINAL
taxlaw-2847	288	1	•	CARDINAL
taxlaw-2847	290	1	2017	CARDINAL
taxlaw-2847	290	2	159	CARDINAL
taxlaw-2847	293	1	•	CARDINAL
taxlaw-2847	295	1	•	CARDINAL
taxlaw-2847	295	2	ge	ORG
taxlaw-2847	296	1	•	CARDINAL
taxlaw-2847	298	1	•	CARDINAL
taxlaw-2847	299	1	•	CARDINAL
taxlaw-2847	301	1	•	CARDINAL
taxlaw-2847	304	1	160	CARDINAL
taxlaw-2847	304	2	columbia journal of tax law	ORG
taxlaw-2847	304	3	45 •	DATE
taxlaw-2847	305	1	•	CARDINAL
taxlaw-2847	306	1	section 1014	LAW
taxlaw-2847	307	1	•	CARDINAL
taxlaw-2847	311	1	•	CARDINAL
taxlaw-2847	312	1	•	CARDINAL
taxlaw-2847	313	1	•	CARDINAL
taxlaw-2847	314	1	2017	CARDINAL
taxlaw-2847	314	2	161	CARDINAL
taxlaw-2847	314	3	46 •	CARDINAL
taxlaw-2847	316	1	•	CARDINAL
taxlaw-2847	322	1	•	CARDINAL
taxlaw-2847	325	1	•	CARDINAL
taxlaw-2847	326	1	162	CARDINAL
taxlaw-2847	326	2	47 •	CARDINAL
taxlaw-2847	327	1	•	CARDINAL
taxlaw-2847	328	1	•	CARDINAL
taxlaw-2847	329	1	•	CARDINAL
taxlaw-2847	329	2	15 percent	PERCENT
taxlaw-2847	329	3	5 percent	PERCENT
taxlaw-2847	330	1	•	CARDINAL
taxlaw-2847	331	1	up to two-thirds	CARDINAL
taxlaw-2847	332	1	•	CARDINAL
taxlaw-2847	332	2	12.9 percent	PERCENT
taxlaw-2847	332	3	150 million	CARDINAL
taxlaw-2847	332	4	100,000	MONEY
taxlaw-2847	332	5	15 percent	PERCENT
taxlaw-2847	333	1	2017	CARDINAL
taxlaw-2847	333	2	163	CARDINAL
taxlaw-2847	333	3	48 appendix	QUANTITY
taxlaw-2847	333	4	164	CARDINAL
taxlaw-2847	334	1	alan j. auerbach	PERSON
taxlaw-2847	334	2	inst	PERSON
taxlaw-2847	335	1	feb. 21	DATE
taxlaw-2847	335	2	2017	DATE
taxlaw-2847	335	3	alan j. auerbach	PERSON
taxlaw-2847	335	4	us	GPE
taxlaw-2847	335	5	feb. 13	DATE
taxlaw-2847	335	6	2017	DATE
taxlaw-2847	335	7	alan j. auerbach	PERSON
taxlaw-2847	335	8	87	CARDINAL
taxlaw-2847	337	1	rev	PERSON
taxlaw-2847	338	1	143	CARDINAL
taxlaw-2847	338	2	1997	DATE
taxlaw-2847	339	1	alan j. auerbach & douglas holtz-eakin	PERSON
taxlaw-2847	340	1	(nov. 30	DATE
taxlaw-2847	340	2	2016	DATE
taxlaw-2847	340	3	alan auerbach	PERSON
taxlaw-2847	340	4	michael p. devereux	PERSON
taxlaw-2847	340	5	michael keen	PERSON
taxlaw-2847	340	6	john vella	PERSON
taxlaw-2847	340	7	oxford	NORP
taxlaw-2847	340	8	ctr	GPE
taxlaw-2847	343	1	17-01	DATE
taxlaw-2847	343	2	2017	DATE
taxlaw-2847	344	1	reuven s. avi-yonah	PERSON
taxlaw-2847	344	2	1913	DATE
taxlaw-2847	345	1	dec. 12	DATE
taxlaw-2847	345	2	2016	DATE
taxlaw-2847	345	3	reuven s. avi-yonah	PERSON
taxlaw-2847	345	4	8	CARDINAL
taxlaw-2847	346	1	j. tax l. 229	PERSON
taxlaw-2847	346	2	2017	CARDINAL
taxlaw-2847	347	1	johannes becker & joachim englisch	ORG
taxlaw-2847	347	2	european	NORP
taxlaw-2847	347	3	us	GPE
taxlaw-2847	347	4	mar. 10,	DATE
taxlaw-2847	347	5	2017	DATE
taxlaw-2847	348	1	tom bergin & david morgan	PERSON
taxlaw-2847	348	2	u.s.	GPE
taxlaw-2847	348	3	wto	ORG
taxlaw-2847	348	4	eu business frets	ORG
taxlaw-2847	348	5	reuters	ORG
taxlaw-2847	348	6	feb. 1	DATE
taxlaw-2847	348	7	2017	DATE
taxlaw-2847	349	1	stephen bond & michael p. devereux	PERSON
taxlaw-2847	349	2	2002	DATE
taxlaw-2847	349	3	jason bordoff	PERSON
taxlaw-2847	349	4	us	GPE
taxlaw-2847	349	5	mar. 14,	DATE
taxlaw-2847	349	6	2017	DATE
taxlaw-2847	350	1	keith bradsher	PERSON
taxlaw-2847	350	2	rachel abrams &	ORG
taxlaw-2847	350	3	bill vlasic	PERSON
taxlaw-2847	350	4	n.y.	GPE
taxlaw-2847	350	5	jan. 26	DATE
taxlaw-2847	350	6	2017	DATE
taxlaw-2847	350	7	https://www.nytimes.com/2017/01/26/business/economy/import-tax-business-reaction.html?_r=1	GPE
taxlaw-2847	351	1	cong.	ORG
taxlaw-2847	352	1	5 percent	PERCENT
taxlaw-2847	352	2	dec. 8,	DATE
taxlaw-2847	352	3	2016	DATE
taxlaw-2847	353	1	165	CARDINAL
taxlaw-2847	353	2	a-2 willem h. buiter	ORG
taxlaw-2847	353	3	ctr	GPE
taxlaw-2847	355	1	dp11885	ORG
taxlaw-2847	355	2	2017	DATE
taxlaw-2847	356	1	jonathan curry	PERSON
taxlaw-2847	356	2	2017	CARDINAL
taxlaw-2847	356	3	mar. 13	DATE
taxlaw-2847	356	4	2017	DATE
taxlaw-2847	357	1	jonathan curry	PERSON
taxlaw-2847	357	2	feb. 27	DATE
taxlaw-2847	357	3	2017	DATE
taxlaw-2847	357	4	http://www.taxnotes.com/tax-notes-international/tax-reform/trump-comments-breathe-newlife-border-adjustable-tax/2017/02/27/18850866.	ORG
taxlaw-2847	358	1	shawn donnan	PERSON
taxlaw-2847	358	2	barney jopson &	ORG
taxlaw-2847	358	3	paul mcclean	PERSON
taxlaw-2847	358	4	eu	PERSON
taxlaw-2847	358	5	wto	ORG
taxlaw-2847	359	1	feb. 13	DATE
taxlaw-2847	359	2	2017	DATE
taxlaw-2847	360	1	geoff dyer	PERSON
taxlaw-2847	360	2	donald	PERSON
taxlaw-2847	360	3	wto	GPE
taxlaw-2847	361	1	july 24,	DATE
taxlaw-2847	361	2	2016	DATE
taxlaw-2847	362	1	brian faler	PERSON
taxlaw-2847	362	2	republican	NORP
taxlaw-2847	362	3	(nov. 23	DATE
taxlaw-2847	362	4	2016	DATE
taxlaw-2847	363	1	jason j. fichtner	PERSON
taxlaw-2847	363	2	veronique de rugy & adam n. michel	ORG
taxlaw-2847	363	3	mercatus ctr	ORG
taxlaw-2847	364	1	george mason	ORG
taxlaw-2847	364	2	feb. 2017	DATE
taxlaw-2847	364	3	jason furman	PERSON
taxlaw-2847	364	4	peterson inst	PERSON
taxlaw-2847	365	1	int’l econ	ORG
taxlaw-2847	365	2	feb. 1	DATE
taxlaw-2847	365	3	2017	DATE
taxlaw-2847	366	1	jason furman	PERSON
taxlaw-2847	366	2	katheryn russ & jay	ORG
taxlaw-2847	366	3	jan. 12	DATE
taxlaw-2847	366	4	2017	DATE
taxlaw-2847	366	5	meghan gordon &	ORG
taxlaw-2847	366	6	john kingston	PERSON
taxlaw-2847	366	7	gop	ORG
taxlaw-2847	366	8	platts	PERSON
taxlaw-2847	366	9	jan. 19	DATE
taxlaw-2847	366	10	2017	DATE
taxlaw-2847	366	11	http://blogs.platts.com/2017/01/19/gop-tax-reform-oil-industry/. michael j. graetz	PERSON
taxlaw-2847	366	12	100 million	CARDINAL
taxlaw-2847	366	13	the united states	GPE
taxlaw-2847	366	14	2010	DATE
taxlaw-2847	367	1	michael j. graetz	PERSON
taxlaw-2847	367	2	67	CARDINAL
taxlaw-2847	367	3	2004	DATE
taxlaw-2847	368	1	166	CARDINAL
taxlaw-2847	368	2	columbia	ORG
taxlaw-2847	368	3	manulife	ORG
taxlaw-2847	369	1	jan. 26	DATE
taxlaw-2847	369	2	2017	DATE
taxlaw-2847	369	3	itai grinberg	PERSON
taxlaw-2847	369	4	63	CARDINAL
taxlaw-2847	369	5	309	CARDINAL
taxlaw-2847	369	6	2009	DATE
taxlaw-2847	370	1	david p. hariton	PERSON
taxlaw-2847	370	2	jan. 9,	DATE
taxlaw-2847	370	3	2017	DATE
taxlaw-2847	371	1	mindy herzfeld	PERSON
taxlaw-2847	371	2	feb. 20,	DATE
taxlaw-2847	371	3	2017	DATE
taxlaw-2847	371	4	http://www.taxnotes.com/tax-notes-international/tax-reform/news-analysis-better-way-borderadjustability/2017/02/20/18843196	ORG
taxlaw-2847	372	1	mindy herzfeld	PERSON
taxlaw-2847	372	2	passthroughs	NORP
taxlaw-2847	372	3	feb. 6	DATE
taxlaw-2847	372	4	2017	DATE
taxlaw-2847	373	1	mindy herzfeld	PERSON
taxlaw-2847	373	2	mar. 13	DATE
taxlaw-2847	373	3	2017	DATE
taxlaw-2847	374	1	mindy herzfeld	PERSON
taxlaw-2847	374	2	2017	DATE
taxlaw-2847	374	3	dec. 5	DATE
taxlaw-2847	374	4	2016	DATE
taxlaw-2847	375	1	mindy herzfeld	PERSON
taxlaw-2847	375	2	feb. 13	DATE
taxlaw-2847	375	3	2017	DATE
taxlaw-2847	377	1	brady	PERSON
taxlaw-2847	377	2	the u.s. chamber of commerce	ORG
taxlaw-2847	377	3	jan. 24	DATE
taxlaw-2847	377	4	2017	DATE
taxlaw-2847	377	5	daniel p. hui	PERSON
taxlaw-2847	377	6	michael feroli	PERSON
taxlaw-2847	377	7	j.p. morgan	PERSON
taxlaw-2847	377	8	feb. 15	DATE
taxlaw-2847	377	9	2017	DATE
taxlaw-2847	378	1	gary clyde hurfauer & zhiyao	PERSON
taxlaw-2847	378	2	lucy	PERSON
taxlaw-2847	378	3	17	CARDINAL
taxlaw-2847	378	4	peterson inst	PERSON
taxlaw-2847	379	1	int’l econ	NORP
taxlaw-2847	380	1	jan. 2017	DATE
taxlaw-2847	381	1	barney jopson & sam fleming	ORG
taxlaw-2847	381	2	kevin brady	PERSON
taxlaw-2847	382	1	feb. 1	DATE
taxlaw-2847	382	2	2017	DATE
taxlaw-2847	382	3	2017	CARDINAL
taxlaw-2847	382	4	167	CARDINAL
taxlaw-2847	382	5	a-4 kezie mckeague	ORG
taxlaw-2847	382	6	four	CARDINAL
taxlaw-2847	382	7	americas society/council of the americas	ORG
taxlaw-2847	382	8	june 20, 2016	DATE
taxlaw-2847	383	1	david mericle	PERSON
taxlaw-2847	383	2	alec phillips & daan	ORG
taxlaw-2847	383	3	daily	DATE
taxlaw-2847	383	4	goldman sachs economics	ORG
taxlaw-2847	383	5	dec. 8,	DATE
taxlaw-2847	383	6	2016	DATE
taxlaw-2847	384	1	meyer & david sheppard	ORG
taxlaw-2847	384	2	us	GPE
taxlaw-2847	384	3	jan. 31	DATE
taxlaw-2847	384	4	2017	DATE
taxlaw-2847	385	1	dylan f. moroses	PERSON
taxlaw-2847	385	2	mar. 22	DATE
taxlaw-2847	385	3	2017	DATE
taxlaw-2847	386	1	leonard e. burman	PERSON
taxlaw-2847	386	2	james r. nunns	PERSON
taxlaw-2847	386	3	benjamin r. page	PERSON
taxlaw-2847	386	4	jeffrey rohaly & joseph rosenberg	ORG
taxlaw-2847	386	5	gop	ORG
taxlaw-2847	386	6	8	CARDINAL
taxlaw-2847	387	1	j. tax l. 257	PERSON
taxlaw-2847	387	2	2017	CARDINAL
taxlaw-2847	388	1	oecd	ORG
taxlaw-2847	388	2	america	GPE
taxlaw-2847	388	3	2016	CARDINAL
taxlaw-2847	389	1	elena patel &	PERSON
taxlaw-2847	389	2	john mcclelland	PERSON
taxlaw-2847	389	3	u.s.	GPE
taxlaw-2847	390	1	116	CARDINAL
taxlaw-2847	390	2	2017	DATE
taxlaw-2847	390	3	kyle pomerleau	PERSON
taxlaw-2847	390	4	jan. 18	DATE
taxlaw-2847	390	5	2017	DATE
taxlaw-2847	390	6	america	GPE
taxlaw-2847	390	7	2005	DATE
taxlaw-2847	390	8	alan reynolds	PERSON
taxlaw-2847	390	9	first	ORDINAL
taxlaw-2847	390	10	cato inst	ORG
taxlaw-2847	391	1	cato	PERSON
taxlaw-2847	391	2	jan. 30	DATE
taxlaw-2847	391	3	2017	DATE
taxlaw-2847	391	4	http://www.cato.org/blog/first-doubts-about-border-adjustability	ORG
taxlaw-2847	391	5	alan reynolds	PERSON
taxlaw-2847	391	6	second	ORDINAL
taxlaw-2847	391	7	cato inst	ORG
taxlaw-2847	392	1	cato	PERSON
taxlaw-2847	392	2	jan. 31	DATE
taxlaw-2847	392	3	2017	DATE
taxlaw-2847	392	4	168	CARDINAL
taxlaw-2847	392	5	columbia	ORG
taxlaw-2847	392	6	rubin & heather haddon	ORG
taxlaw-2847	392	7	feb. 28	DATE
taxlaw-2847	392	8	2017	DATE
taxlaw-2847	393	1	michael schler	PERSON
taxlaw-2847	393	2	swaine & moore llp	ORG
taxlaw-2847	393	3	m&a	ORG
taxlaw-2847	393	4	jan. 19	DATE
taxlaw-2847	393	5	2017	DATE
taxlaw-2847	393	6	martin a. sullivan	PERSON
taxlaw-2847	393	7	jan. 21	DATE
taxlaw-2847	393	8	2017	DATE
taxlaw-2847	394	1	martin a. sullivan	PERSON
taxlaw-2847	394	2	jan. 17	DATE
taxlaw-2847	394	3	2017	DATE
taxlaw-2847	395	1	martin a. sullivan	PERSON
taxlaw-2847	395	2	mar. 13	DATE
taxlaw-2847	395	3	2017	DATE
taxlaw-2847	396	1	martin a. sullivan	PERSON
taxlaw-2847	396	2	gop	ORG
taxlaw-2847	396	3	aug. 22	DATE
taxlaw-2847	396	4	2016	DATE
taxlaw-2847	397	1	martin a. sullivan	PERSON
taxlaw-2847	397	2	mar. 27	DATE
taxlaw-2847	397	3	2017	DATE
taxlaw-2847	398	1	martin a. sullivan	PERSON
taxlaw-2847	398	2	treasury	ORG
taxlaw-2847	398	3	jan. 30	DATE
taxlaw-2847	398	4	2017	DATE
taxlaw-2847	398	5	martin a. sullivan	PERSON
taxlaw-2847	398	6	mar. 6,	DATE
taxlaw-2847	398	7	2017	DATE
taxlaw-2847	398	8	martin a. sullivan	PERSON
taxlaw-2847	398	9	feb. 6	DATE
taxlaw-2847	398	10	2017	DATE
taxlaw-2847	399	1	martin a. sullivan	PERSON
taxlaw-2847	399	2	feb. 21	DATE
taxlaw-2847	399	3	2017	DATE
taxlaw-2847	399	4	http://www.taxnotes.com/tax-notes-select/destination-based-cash-flow-tax/tax-notes-today/taxreform/economic-analysis-real-attraction-border-adjustments/2017/02/21/18842566	GPE
taxlaw-2847	399	5	2017	DATE
taxlaw-2847	399	6	169	CARDINAL
taxlaw-2847	399	7	martin a. sullivan	PERSON
taxlaw-2847	399	8	jan. 9,	DATE
taxlaw-2847	399	9	2017	DATE
taxlaw-2847	399	10	http://www.taxnotes.com/tax-notes-today/tax-policy/economic-analysis-unlike-vatcash-flow-tax-helps-exports-hits-imports/2017/01/09/18727216	NORP
taxlaw-2847	400	1	alan a. tait	PERSON
taxlaw-2847	400	2	1988	DATE
taxlaw-2847	401	1	andrew velarde	PERSON
taxlaw-2847	401	2	feb. 21	DATE
taxlaw-2847	401	3	2017	DATE
taxlaw-2847	402	1	stan a. veuger	PERSON
taxlaw-2847	402	2	american enterprise institute	ORG
taxlaw-2847	402	3	mar. 16	DATE
taxlaw-2847	402	4	2017	DATE
taxlaw-2847	402	5	alan d. viard	PERSON
taxlaw-2847	402	6	mexico	GPE
taxlaw-2847	404	1	inst	PERSON
taxlaw-2847	405	1	jan. 27	DATE
taxlaw-2847	405	2	2017	DATE
taxlaw-2847	405	3	alan d. viard	PERSON
taxlaw-2847	405	4	american enterprise institute:	ORG
taxlaw-2847	405	5	feb. 21	DATE
taxlaw-2847	405	6	2017	DATE
taxlaw-2847	405	7	http://www.aei.org/wp-content/uploads/2017/03/economic-effects-of-borderadjustments.pdf	ORG
taxlaw-2847	406	1	alvin c. warren	PERSON
taxlaw-2847	406	2	jr.	PERSON
taxlaw-2847	406	3	52	CARDINAL
taxlaw-2847	406	4	1 (1996	DATE
taxlaw-2847	407	1	alvin c. warren	PERSON
taxlaw-2847	407	2	jr.	PERSON
taxlaw-2847	407	3	first	ORDINAL
taxlaw-2847	407	4	118	CARDINAL
taxlaw-2847	407	5	921	CARDINAL
taxlaw-2847	407	6	feb. 25, 2008	DATE
taxlaw-2847	408	1	david a. weisbach	PERSON
taxlaw-2847	408	2	gop	ORG
taxlaw-2847	408	3	8	CARDINAL
taxlaw-2847	409	1	j. tax l. 171	PERSON
taxlaw-2847	409	2	2017	CARDINAL
taxlaw-2847	410	1	david a. weisbach	PERSON
taxlaw-2847	410	2	52 stan	PERSON
taxlaw-2847	411	1	l. rev	PERSON
taxlaw-2847	411	2	559	CARDINAL
taxlaw-2847	411	3	2000	DATE
taxlaw-2847	412	1	stefan wieler	PERSON
taxlaw-2847	412	2	jan. 23	DATE
taxlaw-2847	412	3	2017	DATE
taxlaw-2847	412	4	http://wealth.goldmoney.com/research/goldmoney-insights/commodities-and-inflation-under-aborder-tax-regime	DATE