id	sid	eid	entity	type
taxlaw-2850	1	1	microsoft	ORG
taxlaw-2850	1	2	reuven s. avi-yonah	PERSON
taxlaw-2850	1	3	donald	PERSON
taxlaw-2850	1	4	the republican party’s	ORG
taxlaw-2850	1	5	congress	ORG
taxlaw-2850	1	6	house	ORG
taxlaw-2850	1	7	paul ryan	PERSON
taxlaw-2850	3	1	wto	ORG
taxlaw-2850	7	1	irwin i. cohn	PERSON
taxlaw-2850	7	2	the university of michigan law school	ORG
taxlaw-2850	7	3	625	CARDINAL
taxlaw-2850	7	4	s. state st.	ORG
taxlaw-2850	7	5	ann arbor	PERSON
taxlaw-2850	7	6	48109	CARDINAL
taxlaw-2850	8	1	†	DATE
taxlaw-2850	8	2	a. miller	PERSON
taxlaw-2850	8	3	walter mintz	PERSON
taxlaw-2850	8	4	department of economics	ORG
taxlaw-2850	8	5	reed college	ORG
taxlaw-2850	8	6	3203	DATE
taxlaw-2850	8	7	woodstock blvd	GPE
taxlaw-2850	8	8	portland	GPE
taxlaw-2850	8	9	97202	DATE
taxlaw-2850	9	1	230	CARDINAL
taxlaw-2850	9	2	231 ii	QUANTITY
taxlaw-2850	11	1	235 iii	QUANTITY
taxlaw-2850	13	1	246	CARDINAL
taxlaw-2850	13	2	247	CARDINAL
taxlaw-2850	14	1	249 vi.	PERSON
taxlaw-2850	15	1	251	CARDINAL
taxlaw-2850	15	2	253 2017	CARDINAL
taxlaw-2850	15	3	231	CARDINAL
taxlaw-2850	15	4	ryan	PERSON
taxlaw-2850	16	1	wto	ORG
taxlaw-2850	19	1	vi	PERSON
taxlaw-2850	20	1	house	ORG
taxlaw-2850	20	2	paul ryan	PERSON
taxlaw-2850	20	3	republican	NORP
taxlaw-2850	20	4	washington	GPE
taxlaw-2850	20	5	2016	CARDINAL
taxlaw-2850	21	1	1	CARDINAL
taxlaw-2850	21	2	republican	NORP
taxlaw-2850	21	3	congress	ORG
taxlaw-2850	22	1	ryan	PERSON
taxlaw-2850	24	1	a 21st century	DATE
taxlaw-2850	24	2	america	GPE
taxlaw-2850	25	1	wto	ORG
taxlaw-2850	26	1	at least one	CARDINAL
taxlaw-2850	28	1	3	CARDINAL
taxlaw-2850	28	2	1	CARDINAL
taxlaw-2850	28	3	america	GPE
taxlaw-2850	28	4	gop	ORG
taxlaw-2850	28	5	june 24, 2016	DATE
taxlaw-2850	29	1	2	CARDINAL
taxlaw-2850	30	1	15	CARDINAL
taxlaw-2850	31	1	3	CARDINAL
taxlaw-2850	31	2	leonard e. burman	PERSON
taxlaw-2850	31	3	james r. nunns	PERSON
taxlaw-2850	31	4	benjamin r. page	PERSON
taxlaw-2850	31	5	jeffrey rohaly & joseph rosenberg	ORG
taxlaw-2850	31	6	gop	ORG
taxlaw-2850	31	7	8	CARDINAL
taxlaw-2850	32	1	j. tax l. 257	PERSON
taxlaw-2850	32	2	2017	CARDINAL
taxlaw-2850	32	3	$3 trillion	MONEY
taxlaw-2850	32	4	the first decade	DATE
taxlaw-2850	33	1	232	CARDINAL
taxlaw-2850	33	2	columbia	ORG
taxlaw-2850	33	3	up to 33%	PERCENT
taxlaw-2850	33	4	half	CARDINAL
taxlaw-2850	33	5	up to 16.5%	PERCENT
taxlaw-2850	34	1	25%	PERCENT
taxlaw-2850	35	1	35% to 20%	PERCENT
taxlaw-2850	35	2	three	CARDINAL
taxlaw-2850	35	3	first	ORDINAL
taxlaw-2850	35	4	zero	CARDINAL
taxlaw-2850	36	1	0 percent	PERCENT
taxlaw-2850	36	2	second	ORDINAL
taxlaw-2850	37	1	third	ORDINAL
taxlaw-2850	39	1	4	CARDINAL
taxlaw-2850	40	1	3	CARDINAL
taxlaw-2850	43	1	5	CARDINAL
taxlaw-2850	44	1	6	CARDINAL
taxlaw-2850	44	2	1	CARDINAL
taxlaw-2850	44	3	25	DATE
taxlaw-2850	45	1	26	CARDINAL
taxlaw-2850	45	2	2017	CARDINAL
taxlaw-2850	45	3	233	CARDINAL
taxlaw-2850	46	1	the united states	GPE
taxlaw-2850	47	1	today	DATE
taxlaw-2850	52	1	the united states	GPE
taxlaw-2850	53	1	the united states	GPE
taxlaw-2850	53	2	u.s.	GPE
taxlaw-2850	53	3	the united states	GPE
taxlaw-2850	53	4	u.s.	GPE
taxlaw-2850	54	1	u.s.	GPE
taxlaw-2850	54	2	u.s.	GPE
taxlaw-2850	55	1	the united states	GPE
taxlaw-2850	55	2	8	CARDINAL
taxlaw-2850	55	3	27	CARDINAL
taxlaw-2850	56	1	9	CARDINAL
taxlaw-2850	57	1	954	CARDINAL
taxlaw-2850	57	2	2015	CARDINAL
taxlaw-2850	57	3	u.s.	GPE
taxlaw-2850	58	1	956	CARDINAL
taxlaw-2850	58	2	2007	DATE
taxlaw-2850	58	3	u.s.	GPE
taxlaw-2850	58	4	u.s.	GPE
taxlaw-2850	59	1	$2.5 trillion	MONEY
taxlaw-2850	59	2	u.s.	GPE
taxlaw-2850	60	1	234	CARDINAL
taxlaw-2850	61	1	first	ORDINAL
taxlaw-2850	61	2	the united states	GPE
taxlaw-2850	63	1	the united states	GPE
taxlaw-2850	63	2	u.s.	GPE
taxlaw-2850	64	1	the united states	GPE
taxlaw-2850	64	2	u.s.	GPE
taxlaw-2850	65	1	the united states	GPE
taxlaw-2850	66	1	u.s.	GPE
taxlaw-2850	66	2	u.s.	GPE
taxlaw-2850	66	3	wto	ORG
taxlaw-2850	66	4	wto	ORG
taxlaw-2850	69	1	the united states	GPE
taxlaw-2850	69	2	wto	GPE
taxlaw-2850	69	3	wto	GPE
taxlaw-2850	70	1	wto	ORG
taxlaw-2850	70	2	the united states	GPE
taxlaw-2850	70	3	u.s.	GPE
taxlaw-2850	71	1	10	CARDINAL
taxlaw-2850	71	2	1	CARDINAL
taxlaw-2850	71	3	28	DATE
taxlaw-2850	72	1	2017	CARDINAL
taxlaw-2850	72	2	235	CARDINAL
taxlaw-2850	72	3	the united states	GPE
taxlaw-2850	72	4	wto	ORG
taxlaw-2850	72	5	one	CARDINAL
taxlaw-2850	72	6	2005	DATE
taxlaw-2850	74	1	wto	ORG
taxlaw-2850	75	1	u.s.	GPE
taxlaw-2850	75	2	$775 billion dollars	MONEY
taxlaw-2850	75	3	ten-year	DATE
taxlaw-2850	75	4	2017	CARDINAL
taxlaw-2850	75	5	about $1.2 billion	MONEY
taxlaw-2850	75	6	dollars.13 ii	PERSON
taxlaw-2850	76	1	wto	ORG
taxlaw-2850	77	1	u.s.	GPE
taxlaw-2850	78	1	58	CARDINAL
taxlaw-2850	78	2	59	CARDINAL
taxlaw-2850	79	1	58	DATE
taxlaw-2850	79	2	11	CARDINAL
taxlaw-2850	80	1	12	CARDINAL
taxlaw-2850	80	2	america	GPE
taxlaw-2850	80	3	nov. 2005	DATE
taxlaw-2850	81	1	172	CARDINAL
taxlaw-2850	81	2	13	CARDINAL
taxlaw-2850	81	3	3	CARDINAL
taxlaw-2850	81	4	14	CARDINAL
taxlaw-2850	81	5	1869	DATE
taxlaw-2850	81	6	14	DATE
taxlaw-2850	82	1	15	CARDINAL
taxlaw-2850	82	2	article 3 of the gatt	LAW
taxlaw-2850	82	3	u.s.	GPE
taxlaw-2850	82	4	u.s.	GPE
taxlaw-2850	85	1	oct. 30, 1947	DATE
taxlaw-2850	85	2	61	CARDINAL
taxlaw-2850	86	1	a-11	PERSON
taxlaw-2850	86	2	55	CARDINAL
taxlaw-2850	86	3	194	CARDINAL
taxlaw-2850	87	1	236	CARDINAL
taxlaw-2850	87	2	columbia	ORG
taxlaw-2850	87	3	59	CARDINAL
taxlaw-2850	90	1	gatt 1994	ORG
taxlaw-2850	92	1	16	CARDINAL
taxlaw-2850	92	2	16	CARDINAL
taxlaw-2850	93	1	17	CARDINAL
taxlaw-2850	94	1	237	CARDINAL
taxlaw-2850	97	1	wto	ORG
taxlaw-2850	100	1	wto	ORG
taxlaw-2850	101	1	ryan	PERSON
taxlaw-2850	102	1	18	CARDINAL
taxlaw-2850	110	1	19	CARDINAL
taxlaw-2850	110	2	wolfgang schön	PERSON
taxlaw-2850	110	3	wto	ORG
taxlaw-2850	110	4	max planck inst	PERSON
taxlaw-2850	112	1	2016	DATE
taxlaw-2850	113	1	wei cui	PERSON
taxlaw-2850	113	2	sept. 30, 2015	DATE
taxlaw-2850	114	1	wei cui	PERSON
taxlaw-2850	114	2	republican	NORP
taxlaw-2850	114	3	173	CARDINAL
taxlaw-2850	114	4	today	DATE
taxlaw-2850	114	5	2016	DATE
taxlaw-2850	114	6	lee a. sheppard	PERSON
taxlaw-2850	114	7	republicans	NORP
taxlaw-2850	114	8	157	CARDINAL
taxlaw-2850	114	9	today	DATE
taxlaw-2850	114	10	1	CARDINAL
taxlaw-2850	114	11	2016	CARDINAL
taxlaw-2850	115	1	238	CARDINAL
taxlaw-2850	117	1	two	CARDINAL
taxlaw-2850	117	2	about 2/3	CARDINAL
taxlaw-2850	127	1	30	CARDINAL
taxlaw-2850	127	2	10	CARDINAL
taxlaw-2850	128	1	30 + 10	DATE
taxlaw-2850	128	2	40	CARDINAL
taxlaw-2850	130	1	10 x	MONEY
taxlaw-2850	130	2	20%	PERCENT
taxlaw-2850	130	3	2	CARDINAL
taxlaw-2850	130	4	40 + 2	CARDINAL
taxlaw-2850	130	5	42.20	CARDINAL
taxlaw-2850	130	6	42	DATE
taxlaw-2850	131	1	45	CARDINAL
taxlaw-2850	131	2	15	CARDINAL
taxlaw-2850	132	1	42 + 45 + 15	DATE
taxlaw-2850	132	2	102	CARDINAL
taxlaw-2850	132	3	15	CARDINAL
taxlaw-2850	133	1	15 x	MONEY
taxlaw-2850	133	2	20%	PERCENT
taxlaw-2850	133	3	3	CARDINAL
taxlaw-2850	133	4	102 + 3	CARDINAL
taxlaw-2850	133	5	105	CARDINAL
taxlaw-2850	134	1	100	CARDINAL
taxlaw-2850	134	2	zero	CARDINAL
taxlaw-2850	135	1	40 + 45	DATE
taxlaw-2850	135	2	85	CARDINAL
taxlaw-2850	135	3	85	CARDINAL
taxlaw-2850	135	4	20%	PERCENT
taxlaw-2850	135	5	17.21	CARDINAL
taxlaw-2850	135	6	20%	PERCENT
taxlaw-2850	135	7	100	CARDINAL
taxlaw-2850	135	8	100 x	MONEY
taxlaw-2850	135	9	20%	PERCENT
taxlaw-2850	135	10	20	CARDINAL
taxlaw-2850	135	11	120	CARDINAL
taxlaw-2850	136	1	20	CARDINAL
taxlaw-2850	137	1	21	CARDINAL
taxlaw-2850	139	1	2017	CARDINAL
taxlaw-2850	139	2	239	CARDINAL
taxlaw-2850	140	1	20%	PERCENT
taxlaw-2850	141	1	30	CARDINAL
taxlaw-2850	141	2	10	CARDINAL
taxlaw-2850	141	3	40 +	CARDINAL
taxlaw-2850	141	4	20%	PERCENT
taxlaw-2850	142	1	48	CARDINAL
taxlaw-2850	143	1	48	CARDINAL
taxlaw-2850	143	2	45	CARDINAL
taxlaw-2850	143	3	15	CARDINAL
taxlaw-2850	143	4	48 + 45 + 15	DATE
taxlaw-2850	143	5	108	CARDINAL
taxlaw-2850	143	6	100 +	CARDINAL
taxlaw-2850	143	7	100 x	MONEY
taxlaw-2850	143	8	20%	PERCENT
taxlaw-2850	143	9	120	CARDINAL
taxlaw-2850	144	1	48	DATE
taxlaw-2850	145	1	45	CARDINAL
taxlaw-2850	145	2	15	CARDINAL
taxlaw-2850	145	3	zero	CARDINAL
taxlaw-2850	145	4	8	CARDINAL
taxlaw-2850	146	1	8	CARDINAL
taxlaw-2850	146	2	100	CARDINAL
taxlaw-2850	146	3	20%	PERCENT
taxlaw-2850	146	4	120	CARDINAL
taxlaw-2850	147	1	two	CARDINAL
taxlaw-2850	147	2	105	CARDINAL
taxlaw-2850	147	3	120	CARDINAL
taxlaw-2850	148	1	15	CARDINAL
taxlaw-2850	148	2	u.s.	GPE
taxlaw-2850	148	3	30 + 45	DATE
taxlaw-2850	148	4	0.20	CARDINAL
taxlaw-2850	149	1	less than 100	CARDINAL
taxlaw-2850	150	1	100	CARDINAL
taxlaw-2850	150	2	17	CARDINAL
taxlaw-2850	151	1	+ 20%	PERCENT
taxlaw-2850	151	2	99.60	MONEY
taxlaw-2850	152	1	u.s.	GPE
taxlaw-2850	153	1	120	CARDINAL
taxlaw-2850	153	2	120	CARDINAL
taxlaw-2850	155	1	at least a	CARDINAL
taxlaw-2850	155	2	20%	PERCENT
taxlaw-2850	157	1	ryan	PERSON
taxlaw-2850	157	2	zero	CARDINAL
taxlaw-2850	157	3	24,000	MONEY
taxlaw-2850	157	4	12%	PERCENT
taxlaw-2850	157	5	10 or 15%	PERCENT
taxlaw-2850	157	6	less than 20%	PERCENT
taxlaw-2850	159	1	wto	ORG
taxlaw-2850	160	1	u.s.	GPE
taxlaw-2850	160	2	240	CARDINAL
taxlaw-2850	161	1	u.s.	GPE
taxlaw-2850	167	1	one month to two years	DATE
taxlaw-2850	167	2	today	DATE
taxlaw-2850	169	1	$5 trillion	MONEY
taxlaw-2850	169	2	each day	DATE
taxlaw-2850	169	3	u.s.	GPE
taxlaw-2850	169	4	88%	PERCENT
taxlaw-2850	169	5	annual	DATE
taxlaw-2850	169	6	about $75 trillion	MONEY
taxlaw-2850	170	1	22	CARDINAL
taxlaw-2850	170	2	alan j. auerbach & douglas holtz-eakin	PERSON
taxlaw-2850	171	1	(nov. 30	DATE
taxlaw-2850	171	2	2016	DATE
taxlaw-2850	173	1	23	CARDINAL
taxlaw-2850	173	2	kenneth rogoff	PERSON
taxlaw-2850	173	3	441-53	MONEY
taxlaw-2850	173	4	martin feldstein ed	PERSON
taxlaw-2850	174	1	24	CARDINAL
taxlaw-2850	175	1	444	CARDINAL
taxlaw-2850	176	1	25	CARDINAL
taxlaw-2850	176	2	april 2016	DATE
taxlaw-2850	176	3	int’l	NORP
taxlaw-2850	176	4	sept. 2016	DATE
taxlaw-2850	178	1	2017	CARDINAL
taxlaw-2850	178	2	241	CARDINAL
taxlaw-2850	178	3	about 15 days	DATE
taxlaw-2850	185	1	the united states	GPE
taxlaw-2850	185	2	every year of the last 40 years	DATE
taxlaw-2850	186	1	u.s.	GPE
taxlaw-2850	188	1	holtz-eakin	PERSON
taxlaw-2850	189	1	26	CARDINAL
taxlaw-2850	191	1	the united states	GPE
taxlaw-2850	192	1	27	CARDINAL
taxlaw-2850	192	2	only 29	CARDINAL
taxlaw-2850	192	3	191	CARDINAL
taxlaw-2850	194	1	annual	DATE
taxlaw-2850	194	2	int’l monetary fund	ORG
taxlaw-2850	194	3	2014	DATE
taxlaw-2850	194	4	28	CARDINAL
taxlaw-2850	194	5	auerbach & holtz-eakin	ORG
taxlaw-2850	194	6	22	CARDINAL
taxlaw-2850	194	7	242	CARDINAL
taxlaw-2850	194	8	columbia	ORG
taxlaw-2850	201	1	u.s.	GPE
taxlaw-2850	201	2	u.s.	GPE
taxlaw-2850	202	1	u.s.	GPE
taxlaw-2850	202	2	latin american	NORP
taxlaw-2850	202	3	the mid 1980s	DATE
taxlaw-2850	202	4	argentine	NORP
taxlaw-2850	202	5	2001.30	CARDINAL
taxlaw-2850	204	1	desai	PERSON
taxlaw-2850	205	1	desai	PERSON
taxlaw-2850	208	1	desai	PERSON
taxlaw-2850	208	2	29	CARDINAL
taxlaw-2850	208	3	alan viard	PERSON
taxlaw-2850	210	1	inst	PERSON
taxlaw-2850	211	1	mar. 2, 2009	DATE
taxlaw-2850	213	1	30	CARDINAL
taxlaw-2850	213	2	michael graetz	PERSON
taxlaw-2850	213	3	republican	NORP
taxlaw-2850	213	4	8	CARDINAL
taxlaw-2850	214	1	j. tax l. 117	PERSON
taxlaw-2850	214	2	2017	CARDINAL
taxlaw-2850	215	1	mihir desai & james	ORG
taxlaw-2850	215	2	nov. 2002	DATE
taxlaw-2850	216	1	2017	CARDINAL
taxlaw-2850	216	2	243	CARDINAL
taxlaw-2850	216	3	desai	PERSON
taxlaw-2850	217	1	two	CARDINAL
taxlaw-2850	219	1	first	ORDINAL
taxlaw-2850	220	1	second	ORDINAL
taxlaw-2850	222	1	auerbach	PERSON
taxlaw-2850	222	2	holtz eakin	PERSON
taxlaw-2850	223	1	two	CARDINAL
taxlaw-2850	224	1	first	ORDINAL
taxlaw-2850	224	2	32	CARDINAL
taxlaw-2850	227	1	34	CARDINAL
taxlaw-2850	227	2	de mooij &	ORG
taxlaw-2850	227	3	20-21	CARDINAL
taxlaw-2850	227	4	oxford	NORP
taxlaw-2850	227	5	ctr	GPE
taxlaw-2850	230	1	17/01	CARDINAL
taxlaw-2850	230	2	2017	DATE
taxlaw-2850	233	1	ruud de mooij & michael	ORG
taxlaw-2850	233	2	17913, 2012	DATE
taxlaw-2850	235	1	chicago	GPE
taxlaw-2850	235	2	443-85	CARDINAL
taxlaw-2850	235	3	alberto alesina & francesco giavazzi eds.	ORG
taxlaw-2850	235	4	2013	DATE
taxlaw-2850	236	1	244	CARDINAL
taxlaw-2850	236	2	columbia	ORG
taxlaw-2850	236	3	wto	ORG
taxlaw-2850	239	1	wto	ORG
taxlaw-2850	242	1	wto	ORG
taxlaw-2850	244	1	20%	PERCENT
taxlaw-2850	244	2	15%	PERCENT
taxlaw-2850	245	1	wto	GPE
taxlaw-2850	246	1	wto	PERSON
taxlaw-2850	246	2	35	CARDINAL
taxlaw-2850	246	3	auerbach & holtz-eakin	ORG
taxlaw-2850	246	4	22	CARDINAL
taxlaw-2850	246	5	36	CARDINAL
taxlaw-2850	247	1	one	CARDINAL
taxlaw-2850	247	2	the united states	GPE
taxlaw-2850	248	1	wto	ORG
taxlaw-2850	249	1	reuven avi-yonah	PERSON
taxlaw-2850	249	2	u.s.	GPE
taxlaw-2850	249	3	150	CARDINAL
taxlaw-2850	249	4	127	CARDINAL
taxlaw-2850	249	5	2016	CARDINAL
taxlaw-2850	250	1	2017	CARDINAL
taxlaw-2850	250	2	245	CARDINAL
taxlaw-2850	251	1	auerbach	PERSON
taxlaw-2850	251	2	holtz-eakin	PERSON
taxlaw-2850	251	3	the united states	GPE
taxlaw-2850	251	4	the united	GPE
taxlaw-2850	252	1	years	DATE
taxlaw-2850	253	1	over $200 billion	MONEY
taxlaw-2850	253	2	u.s.	GPE
taxlaw-2850	254	1	first	ORDINAL
taxlaw-2850	256	1	the united states	GPE
taxlaw-2850	257	1	u.s.	GPE
taxlaw-2850	258	1	second	ORDINAL
taxlaw-2850	258	2	wto	ORG
taxlaw-2850	260	1	wto	ORG
taxlaw-2850	260	2	u.s.	GPE
taxlaw-2850	261	1	37	CARDINAL
taxlaw-2850	261	2	auerbach & holtz-eakin	ORG
taxlaw-2850	261	3	supra	PERSON
taxlaw-2850	261	4	22	CARDINAL
taxlaw-2850	261	5	12	CARDINAL
taxlaw-2850	262	1	38	CARDINAL
taxlaw-2850	262	2	chad p. bown	ORG
taxlaw-2850	262	3	wto	ORG
taxlaw-2850	262	4	the peterson institute for international economics	ORG
taxlaw-2850	262	5	feb. 1	DATE
taxlaw-2850	262	6	2017	DATE
taxlaw-2850	262	7	peterson inst	PERSON
taxlaw-2850	263	1	int’l econ	ORG
taxlaw-2850	265	1	39	CARDINAL
taxlaw-2850	265	2	sheppard	ORG
taxlaw-2850	265	3	19	CARDINAL
taxlaw-2850	265	4	914	CARDINAL
taxlaw-2850	266	1	246	CARDINAL
taxlaw-2850	270	1	three	CARDINAL
taxlaw-2850	271	1	first	ORDINAL
taxlaw-2850	271	2	u.s.	GPE
taxlaw-2850	271	3	article 7	LAW
taxlaw-2850	272	1	the 21st century	DATE
taxlaw-2850	273	1	second	ORDINAL
taxlaw-2850	273	2	article 7	LAW
taxlaw-2850	273	3	article 12	LAW
taxlaw-2850	273	4	article 21	LAW
taxlaw-2850	276	1	u.s.	GPE
taxlaw-2850	276	2	u.s.	GPE
taxlaw-2850	277	1	u.s.	GPE
taxlaw-2850	277	2	20%	PERCENT
taxlaw-2850	277	3	u.s.	GPE
taxlaw-2850	277	4	u.s.	GPE
taxlaw-2850	277	5	u.s.	GPE
taxlaw-2850	277	6	40	CARDINAL
taxlaw-2850	277	7	reuven avi-yonah	PERSON
taxlaw-2850	277	8	52:3	CARDINAL
taxlaw-2850	278	1	507	CARDINAL
taxlaw-2850	278	2	1997	DATE
taxlaw-2850	279	1	41	CARDINAL
taxlaw-2850	279	2	sheppard	ORG
taxlaw-2850	279	3	19	CARDINAL
taxlaw-2850	280	1	247	CARDINAL
taxlaw-2850	281	1	u.s.	GPE
taxlaw-2850	281	2	20 percent	PERCENT
taxlaw-2850	282	1	american	NORP
taxlaw-2850	282	2	two	CARDINAL
taxlaw-2850	284	1	u.s.	GPE
taxlaw-2850	284	2	u.s.	GPE
taxlaw-2850	284	3	20%	PERCENT
taxlaw-2850	284	4	irish	NORP
taxlaw-2850	284	5	zero	CARDINAL
taxlaw-2850	285	1	u.s.	GPE
taxlaw-2850	285	2	u.s.	GPE
taxlaw-2850	286	1	credits.44 42	ORG
taxlaw-2850	286	2	reuven avi-yonah	PERSON
taxlaw-2850	286	3	69	CARDINAL
taxlaw-2850	286	4	913	CARDINAL
taxlaw-2850	286	5	1995	DATE
taxlaw-2850	286	6	reuven avi-yonah	PERSON
taxlaw-2850	286	7	33	CARDINAL
taxlaw-2850	286	8	san diego	GPE
taxlaw-2850	286	9	1329	CARDINAL
taxlaw-2850	287	1	43	CARDINAL
taxlaw-2850	287	2	1	CARDINAL
taxlaw-2850	287	3	26	CARDINAL
taxlaw-2850	287	4	44	DATE
taxlaw-2850	287	5	oecd	ORG
taxlaw-2850	287	6	nov. 2015	DATE
taxlaw-2850	288	1	september 2016	DATE
taxlaw-2850	289	1	zero	CARDINAL
taxlaw-2850	289	2	248	CARDINAL
taxlaw-2850	290	1	1	CARDINAL
taxlaw-2850	290	2	u.s.	GPE
taxlaw-2850	290	3	the united states	GPE
taxlaw-2850	290	4	irish	NORP
taxlaw-2850	292	1	ireland	GPE
taxlaw-2850	294	1	irish	NORP
taxlaw-2850	294	2	u.s.	GPE
taxlaw-2850	295	1	irish	NORP
taxlaw-2850	295	2	irish	NORP
taxlaw-2850	295	3	u.s.	GPE
taxlaw-2850	296	1	2.	CARDINAL
taxlaw-2850	297	1	irish	NORP
taxlaw-2850	297	2	u.s.	GPE
taxlaw-2850	297	3	irish	NORP
taxlaw-2850	298	1	u.s.	GPE
taxlaw-2850	299	1	3	CARDINAL
taxlaw-2850	299	2	irish	NORP
taxlaw-2850	299	3	u.s.	GPE
taxlaw-2850	299	4	u.s.	GPE
taxlaw-2850	300	1	u.s.	GPE
taxlaw-2850	302	1	b2c	ORG
taxlaw-2850	302	2	b2c	ORG
taxlaw-2850	304	1	b2c	ORG
taxlaw-2850	304	2	u.s.	GPE
taxlaw-2850	307	1	45	CARDINAL
taxlaw-2850	307	2	david miller	PERSON
taxlaw-2850	308	1	david s. miller	PERSON
taxlaw-2850	308	2	donald	PERSON
taxlaw-2850	308	3	the united states	GPE
taxlaw-2850	309	1	2017	DATE
taxlaw-2850	309	2	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2908207	LANGUAGE
taxlaw-2850	310	1	2017	CARDINAL
taxlaw-2850	310	2	249	CARDINAL
taxlaw-2850	310	3	irish	NORP
taxlaw-2850	310	4	irish	NORP
taxlaw-2850	310	5	u.s.	GPE
taxlaw-2850	311	1	u.s.	GPE
taxlaw-2850	312	1	u.s.	GPE
taxlaw-2850	313	1	one	CARDINAL
taxlaw-2850	313	2	u.s.	GPE
taxlaw-2850	314	1	4	CARDINAL
taxlaw-2850	316	1	u.s.	GPE
taxlaw-2850	317	1	u.s.	GPE
taxlaw-2850	319	1	25%	PERCENT
taxlaw-2850	319	2	zero	CARDINAL
taxlaw-2850	320	1	many millions	CARDINAL
taxlaw-2850	322	1	first	ORDINAL
taxlaw-2850	324	1	the mnc business community	ORG
taxlaw-2850	325	1	u.s.	GPE
taxlaw-2850	327	1	46	CARDINAL
taxlaw-2850	327	2	miller	ORG
taxlaw-2850	329	1	irish	NORP
taxlaw-2850	329	2	u.s.	GPE
taxlaw-2850	329	3	u.s.	GPE
taxlaw-2850	329	4	irs	ORG
taxlaw-2850	330	1	250	CARDINAL
taxlaw-2850	330	2	columbia	ORG
taxlaw-2850	330	3	u.s.	GPE
taxlaw-2850	331	1	second	ORDINAL
taxlaw-2850	338	1	auerbach	PERSON
taxlaw-2850	338	2	holtz-eakin	PERSON
taxlaw-2850	339	1	third	ORDINAL
taxlaw-2850	343	1	fourth	ORDINAL
taxlaw-2850	344	1	fifth	ORDINAL
taxlaw-2850	344	2	47	CARDINAL
taxlaw-2850	344	3	auerbach & holtz-eakin	ORG
taxlaw-2850	344	4	22	CARDINAL
taxlaw-2850	344	5	48	DATE
taxlaw-2850	344	6	david weisbach	PERSON
taxlaw-2850	344	7	gop	ORG
taxlaw-2850	344	8	8	CARDINAL
taxlaw-2850	345	1	j. tax l. 171	PERSON
taxlaw-2850	345	2	2017	CARDINAL
taxlaw-2850	346	1	supra	PERSON
taxlaw-2850	346	2	34	CARDINAL
taxlaw-2850	346	3	2017	CARDINAL
taxlaw-2850	346	4	251	CARDINAL
taxlaw-2850	346	5	considered.49 vi	ORG
taxlaw-2850	349	1	one	CARDINAL
taxlaw-2850	356	1	ryan	PERSON
taxlaw-2850	356	2	zero	CARDINAL
taxlaw-2850	360	1	treasury	ORG
taxlaw-2850	360	2	about 75%	PERCENT
taxlaw-2850	360	3	49	CARDINAL
taxlaw-2850	362	1	supra	PERSON
taxlaw-2850	362	2	48	CARDINAL
taxlaw-2850	363	1	50	CARDINAL
taxlaw-2850	363	2	laura power & austin frerick	ORG
taxlaw-2850	363	3	69	CARDINAL
taxlaw-2850	363	4	831	CARDINAL
taxlaw-2850	363	5	831-46	CARDINAL
taxlaw-2850	363	6	2016	CARDINAL
taxlaw-2850	364	1	252	CARDINAL
taxlaw-2850	364	2	the previous decades	DATE
taxlaw-2850	364	3	1%	PERCENT
taxlaw-2850	366	1	ryan	PERSON
taxlaw-2850	367	1	about 0.4	CARDINAL
taxlaw-2850	367	2	80%	PERCENT
taxlaw-2850	367	3	3.4	CARDINAL
taxlaw-2850	367	4	9	CARDINAL
taxlaw-2850	367	5	1%	PERCENT
taxlaw-2850	368	1	1%	PERCENT
taxlaw-2850	368	2	213,000	MONEY
taxlaw-2850	369	1	51	CARDINAL
taxlaw-2850	369	2	about three-quarters	CARDINAL
taxlaw-2850	369	3	u.s.	GPE
taxlaw-2850	370	1	steven m. rosenthal & lydia	PERSON
taxlaw-2850	370	2	s. austin	PERSON
taxlaw-2850	370	3	u.s.	GPE
taxlaw-2850	370	4	151	CARDINAL
taxlaw-2850	370	5	923	CARDINAL
taxlaw-2850	370	6	923	CARDINAL
taxlaw-2850	370	7	2016	DATE
taxlaw-2850	370	8	leonard burman & kimberly clausing	ORG
taxlaw-2850	370	9	u.s.	GPE
taxlaw-2850	371	1	70	CARDINAL
taxlaw-2850	371	2	sept. 2017	DATE
taxlaw-2850	372	1	52	CARDINAL
taxlaw-2850	372	2	the u.s. treasury	ORG
taxlaw-2850	372	3	5%	PERCENT
taxlaw-2850	372	4	24%	PERCENT
taxlaw-2850	372	5	1986	DATE
taxlaw-2850	372	6	the earliest year	DATE
taxlaw-2850	372	7	37%	PERCENT
taxlaw-2850	372	8	2012	DATE
taxlaw-2850	373	1	soi	ORG
taxlaw-2850	373	2	aug. 31	DATE
taxlaw-2850	373	3	2016	DATE
taxlaw-2850	376	1	2012	DATE
taxlaw-2850	376	2	5%	PERCENT
taxlaw-2850	376	3	68%	PERCENT
taxlaw-2850	376	4	87%	PERCENT
taxlaw-2850	377	1	2012	DATE
taxlaw-2850	377	2	ctr	GPE
taxlaw-2850	378	1	dec. 10, 2009	DATE
taxlaw-2850	379	1	the u.s. treasury	ORG
taxlaw-2850	379	2	400	CARDINAL
taxlaw-2850	380	1	1.48%	PERCENT
taxlaw-2850	380	2	2012	DATE
taxlaw-2850	380	3	0.16%	PERCENT
taxlaw-2850	380	4	8.3%	PERCENT
taxlaw-2850	380	5	12.3%	PERCENT
taxlaw-2850	381	1	400	CARDINAL
taxlaw-2850	381	2	each year	DATE
taxlaw-2850	381	3	1992–2013	DATE
taxlaw-2850	381	4	dec. 2015	DATE
taxlaw-2850	383	1	1992	DATE
taxlaw-2850	386	1	u.s.	GPE
taxlaw-2850	387	1	ctr	GPE
taxlaw-2850	388	1	sept. 12	DATE
taxlaw-2850	388	2	2016	DATE
taxlaw-2850	390	1	2017	CARDINAL
taxlaw-2850	390	2	253 80%	PERCENT
taxlaw-2850	390	3	210.53	MONEY
taxlaw-2850	391	1	the tenyear	DATE
taxlaw-2850	391	2	$3 trillion	MONEY
taxlaw-2850	392	1	devereux	ORG
taxlaw-2850	393	1	ryan	PERSON
taxlaw-2850	397	1	u.s.	GPE
taxlaw-2850	398	1	one	CARDINAL
taxlaw-2850	398	2	wto	ORG
taxlaw-2850	399	1	3	CARDINAL
taxlaw-2850	399	2	271	CARDINAL
taxlaw-2850	399	3	4	CARDINAL
taxlaw-2850	400	1	54	CARDINAL
taxlaw-2850	400	2	treasury	ORG
taxlaw-2850	401	1	elena patel &	ORG
taxlaw-2850	401	2	john mcclelland	PERSON
taxlaw-2850	401	3	u.s.	GPE
taxlaw-2850	402	1	116	CARDINAL
taxlaw-2850	402	2	2017	DATE
taxlaw-2850	403	1	u.s.	GPE
taxlaw-2850	404	1	u.s.	GPE
taxlaw-2850	405	1	alan viard	PERSON
taxlaw-2850	405	2	mexico	GPE
taxlaw-2850	405	3	aei	ORG
taxlaw-2850	405	4	jan. 27	DATE
taxlaw-2850	405	5	2017	DATE
taxlaw-2850	405	6	10:45am	DATE
taxlaw-2850	407	1	254	CARDINAL
taxlaw-2850	409	1	u.s.	GPE
taxlaw-2850	410	1	the united states	GPE
taxlaw-2850	411	1	the united states	GPE
taxlaw-2850	412	1	the united states	GPE
taxlaw-2850	412	2	u.s.	GPE
taxlaw-2850	414	1	first	ORDINAL
taxlaw-2850	415	1	second	ORDINAL
taxlaw-2850	416	1	third	ORDINAL
taxlaw-2850	416	2	distortions.55	ORG
taxlaw-2850	416	3	wto	ORG
taxlaw-2850	417	1	wto	GPE
taxlaw-2850	418	1	years	DATE
taxlaw-2850	419	1	one	CARDINAL
taxlaw-2850	420	1	u.s.	GPE
taxlaw-2850	421	1	55	CARDINAL
taxlaw-2850	423	1	u.s.	GPE
taxlaw-2850	423	2	u.s.	GPE
taxlaw-2850	423	3	u.s.	GPE
taxlaw-2850	424	1	2017	CARDINAL
taxlaw-2850	424	2	255	CARDINAL
taxlaw-2850	424	3	congress	ORG
taxlaw-2850	429	1	$2.6 trillion	MONEY
taxlaw-2850	430	1	u.s.	GPE
taxlaw-2850	430	2	u.s.	GPE
taxlaw-2850	434	1	98%	PERCENT
taxlaw-2850	434	2	the united states	GPE
taxlaw-2850	434	3	15%.57	CARDINAL
taxlaw-2850	435	1	56	CARDINAL
taxlaw-2850	435	2	the u.s. congress	ORG
taxlaw-2850	435	3	one	CARDINAL
taxlaw-2850	435	4	american	NORP
taxlaw-2850	435	5	2004	DATE
taxlaw-2850	436	1	american	NORP
taxlaw-2850	436	2	2004	DATE
taxlaw-2850	438	1	108	CARDINAL
taxlaw-2850	438	2	118	CARDINAL
taxlaw-2850	439	1	1418	CARDINAL
taxlaw-2850	439	2	2004	DATE
taxlaw-2850	441	1	57	CARDINAL
taxlaw-2850	441	2	the united states	GPE
taxlaw-2850	441	3	69	CARDINAL
taxlaw-2850	441	4	905	CARDINAL
taxlaw-2850	441	5	2016	DATE