id	sid	eid	entity	type
taxlaw-2858	1	1	microsoft	ORG
taxlaw-2858	1	2	sanjuan9-1 11-15-17.docx	ORG
taxlaw-2858	2	1	eric a. san juan*	PERSON
taxlaw-2858	6	1	u.s.	GPE
taxlaw-2858	7	1	u.s.	GPE
taxlaw-2858	12	1	ab harv	ORG
taxlaw-2858	13	1	1987	DATE
taxlaw-2858	13	2	jd ibid	PERSON
taxlaw-2858	14	1	1991	DATE
taxlaw-2858	14	2	ma chicago 1996	ORG
taxlaw-2858	14	3	georgetown university	ORG
taxlaw-2858	15	1	american bar association	ORG
taxlaw-2858	16	1	meridian-180.org	CARDINAL
taxlaw-2858	16	2	the clarke program	ORG
taxlaw-2858	16	3	east asian law & culture	ORG
taxlaw-2858	16	4	cornell university	ORG
taxlaw-2858	17	1	thomas r. beers	PERSON
taxlaw-2858	18	1	msc	PERSON
taxlaw-2858	19	1	46	CARDINAL
taxlaw-2858	20	1	i. introduction	PERSON
taxlaw-2858	21	1	47 ii	QUANTITY
taxlaw-2858	23	1	47	CARDINAL
taxlaw-2858	24	1	52	CARDINAL
taxlaw-2858	26	1	54	CARDINAL
taxlaw-2858	26	2	u.s.	GPE
taxlaw-2858	27	1	55	CARDINAL
taxlaw-2858	27	2	56	CARDINAL
taxlaw-2858	27	3	57	CARDINAL
taxlaw-2858	27	4	59 vi	PERSON
taxlaw-2858	28	1	60	CARDINAL
taxlaw-2858	28	2	61	CARDINAL
taxlaw-2858	28	3	64	CARDINAL
taxlaw-2858	30	1	65 2017	CARDINAL
taxlaw-2858	31	1	47	CARDINAL
taxlaw-2858	31	2	i. introduction	PERSON
taxlaw-2858	35	1	america	GPE
taxlaw-2858	37	1	u.s.	GPE
taxlaw-2858	37	2	oliver wendell holmes, jr.	PERSON
taxlaw-2858	41	1	u.s.	GPE
taxlaw-2858	41	2	u.s.	GPE
taxlaw-2858	48	1	1	CARDINAL
taxlaw-2858	48	2	nicholas fandos	PERSON
taxlaw-2858	48	3	white house	ORG
taxlaw-2858	48	4	n.y. times	ORG
taxlaw-2858	48	5	jan. 22	DATE
taxlaw-2858	48	6	2017	DATE
taxlaw-2858	48	7	aidan foster-carter	PERSON
taxlaw-2858	48	8	kim jong-nam	PERSON
taxlaw-2858	49	1	feb. 15, 2017	DATE
taxlaw-2858	50	1	feb. 20, 2017	DATE
taxlaw-2858	50	2	http://news.abscbn.com/news/02/20/17/duterte-paid-us-to-conduct-davao-death-squad-killings-claims-cop	GPE
taxlaw-2858	50	3	2	CARDINAL
taxlaw-2858	50	4	de tabacos de filipinas	PERSON
taxlaw-2858	50	5	275	CARDINAL
taxlaw-2858	50	6	u.s.	GPE
taxlaw-2858	50	7	100	CARDINAL
taxlaw-2858	50	8	1927	DATE
taxlaw-2858	50	9	j.	PERSON
taxlaw-2858	51	1	3	CARDINAL
taxlaw-2858	53	1	tom	PERSON
taxlaw-2858	53	2	eric lopresti & eric	ORG
taxlaw-2858	53	3	san juan	GPE
taxlaw-2858	53	4	2013	DATE
taxlaw-2858	53	5	june 20, 2013	DATE
taxlaw-2858	54	1	48	CARDINAL
taxlaw-2858	59	1	first	ORDINAL
taxlaw-2858	60	1	9	CARDINAL
taxlaw-2858	61	1	11	CARDINAL
taxlaw-2858	61	2	the pacific ocean.12	ORG
taxlaw-2858	61	3	obama	PERSON
taxlaw-2858	62	1	4	CARDINAL
taxlaw-2858	62	2	clifford geertz	PERSON
taxlaw-2858	62	3	societies & new states	ORG
taxlaw-2858	62	4	asia & africa 105	LOC
taxlaw-2858	62	5	128	CARDINAL
taxlaw-2858	62	6	clifford geertz ed.	PERSON
taxlaw-2858	62	7	1963	DATE
taxlaw-2858	63	1	5	CARDINAL
taxlaw-2858	63	2	richard v. reeves	PERSON
taxlaw-2858	63	3	brexit	PERSON
taxlaw-2858	63	4	british	NORP
taxlaw-2858	63	5	david cameron	PERSON
taxlaw-2858	63	6	brookings inst	PERSON
taxlaw-2858	64	1	june 24,	DATE
taxlaw-2858	64	2	2016	DATE
taxlaw-2858	65	1	6	CARDINAL
taxlaw-2858	65	2	marshall d. sahlins	PERSON
taxlaw-2858	65	3	melanesia & polynesia	ORG
taxlaw-2858	65	4	5	CARDINAL
taxlaw-2858	67	1	285	DATE
taxlaw-2858	67	2	1963	DATE
taxlaw-2858	68	1	7	CARDINAL
taxlaw-2858	68	2	morton h. fried	PERSON
taxlaw-2858	68	3	1967	DATE
taxlaw-2858	69	1	8	CARDINAL
taxlaw-2858	69	2	max	PERSON
taxlaw-2858	69	3	max	PERSON
taxlaw-2858	69	4	weber	PERSON
taxlaw-2858	69	5	77	CARDINAL
taxlaw-2858	69	6	c. wright	PERSON
taxlaw-2858	69	7	1970	DATE
taxlaw-2858	70	1	9	CARDINAL
taxlaw-2858	70	2	aaron wildavsky & carolyn webber	PERSON
taxlaw-2858	70	3	1986	DATE
taxlaw-2858	71	1	10	CARDINAL
taxlaw-2858	71	2	sally falk moore	PERSON
taxlaw-2858	71	3	power & property	ORG
taxlaw-2858	71	4	peru	GPE
taxlaw-2858	71	5	1958	DATE
taxlaw-2858	72	1	11	CARDINAL
taxlaw-2858	72	2	max	PERSON
taxlaw-2858	72	3	three	CARDINAL
taxlaw-2858	72	4	215	CARDINAL
taxlaw-2858	72	5	2013	DATE
taxlaw-2858	73	1	12	CARDINAL
taxlaw-2858	73	2	c. r. mitchell	PERSON
taxlaw-2858	73	3	113	CARDINAL
taxlaw-2858	73	4	1989	DATE
taxlaw-2858	74	1	2017	CARDINAL
taxlaw-2858	75	1	49	DATE
taxlaw-2858	83	1	eighteenth-century	DATE
taxlaw-2858	83	2	european	NORP
taxlaw-2858	89	1	america	GPE
taxlaw-2858	89	2	newt gingrich	PERSON
taxlaw-2858	89	3	r-ga	PERSON
taxlaw-2858	89	4	latter-day	DATE
taxlaw-2858	92	1	oecd	ORG
taxlaw-2858	92	2	13	CARDINAL
taxlaw-2858	92	3	clifford geertz	PERSON
taxlaw-2858	92	4	nineteenth-century	DATE
taxlaw-2858	92	5	1980	DATE
taxlaw-2858	93	1	14	CARDINAL
taxlaw-2858	93	2	20:13	CARDINAL
taxlaw-2858	93	3	jane kaufman winn	PERSON
taxlaw-2858	93	4	taiwan	GPE
taxlaw-2858	93	5	28	CARDINAL
taxlaw-2858	93	6	l. &	ORG
taxlaw-2858	93	7	193	CARDINAL
taxlaw-2858	93	8	1994	DATE
taxlaw-2858	94	1	16	CARDINAL
taxlaw-2858	94	2	jean-jacques rousseau	PERSON
taxlaw-2858	94	3	1762	DATE
taxlaw-2858	95	1	17	CARDINAL
taxlaw-2858	96	1	john rawls	PERSON
taxlaw-2858	96	2	1971	DATE
taxlaw-2858	97	1	18	CARDINAL
taxlaw-2858	97	2	robert a. williams jr.	PERSON
taxlaw-2858	97	3	american	NORP
taxlaw-2858	97	4	indian	NORP
taxlaw-2858	97	5	1990	DATE
taxlaw-2858	98	1	19	CARDINAL
taxlaw-2858	99	1	renato rosaldo	PERSON
taxlaw-2858	99	2	eleanor leacock & richard lee eds.	ORG
taxlaw-2858	99	3	1982	DATE
taxlaw-2858	100	1	20	CARDINAL
taxlaw-2858	100	2	gingrich	PERSON
taxlaw-2858	100	3	america	GPE
taxlaw-2858	100	4	irs	ORG
taxlaw-2858	100	5	w. elliot brownlee	PERSON
taxlaw-2858	100	6	america	GPE
taxlaw-2858	100	7	214	CARDINAL
taxlaw-2858	100	8	2004	DATE
taxlaw-2858	101	1	50	CARDINAL
taxlaw-2858	101	2	columbia	ORG
taxlaw-2858	103	1	telos	ORG
taxlaw-2858	106	1	eighteenth-century	DATE
taxlaw-2858	109	1	nineteenth-century	DATE
taxlaw-2858	110	1	27	CARDINAL
taxlaw-2858	112	1	the early twentieth century	DATE
taxlaw-2858	112	2	north american	NORP
taxlaw-2858	113	1	later twentieth-century	DATE
taxlaw-2858	113	2	u.s.	GPE
taxlaw-2858	113	3	the late twentieth century	DATE
taxlaw-2858	113	4	21	CARDINAL
taxlaw-2858	113	5	1	CARDINAL
taxlaw-2858	113	6	dec. 2009	DATE
taxlaw-2858	114	1	22	CARDINAL
taxlaw-2858	114	2	lawrence zelenak	PERSON
taxlaw-2858	114	3	15	CARDINAL
taxlaw-2858	114	4	fla	GPE
taxlaw-2858	115	1	649	CARDINAL
taxlaw-2858	115	2	657	CARDINAL
taxlaw-2858	115	3	2014	DATE
taxlaw-2858	116	1	23 rousseau	QUANTITY
taxlaw-2858	116	2	supra	PERSON
taxlaw-2858	116	3	17	CARDINAL
taxlaw-2858	116	4	6	CARDINAL
taxlaw-2858	116	5	24	CARDINAL
taxlaw-2858	117	1	16	CARDINAL
taxlaw-2858	118	1	25	CARDINAL
taxlaw-2858	119	1	18	CARDINAL
taxlaw-2858	119	2	26	CARDINAL
taxlaw-2858	119	3	george simpson trans	PERSON
taxlaw-2858	119	4	macmillan 1933	ORG
taxlaw-2858	119	5	1893	DATE
taxlaw-2858	120	1	27	CARDINAL
taxlaw-2858	120	2	karl marx	PERSON
taxlaw-2858	120	3	martin nicolaus trans.	PERSON
taxlaw-2858	120	4	1973	DATE
taxlaw-2858	121	1	28	CARDINAL
taxlaw-2858	121	2	12	CARDINAL
taxlaw-2858	121	3	8. 29	CARDINAL
taxlaw-2858	121	4	karl n. llewellyn	PERSON
taxlaw-2858	121	5	1960	DATE
taxlaw-2858	122	1	30	CARDINAL
taxlaw-2858	122	2	henry m. hart & albert	ORG
taxlaw-2858	122	3	1958	DATE
taxlaw-2858	122	4	richard posner	PERSON
taxlaw-2858	122	5	1986	DATE
taxlaw-2858	123	1	2017	CARDINAL
taxlaw-2858	124	1	51 turn.31	DATE
taxlaw-2858	126	1	chinese	NORP
taxlaw-2858	126	2	chinese	NORP
taxlaw-2858	127	1	chinese	NORP
taxlaw-2858	127	2	tao	PERSON
taxlaw-2858	127	3	li	PERSON
taxlaw-2858	127	4	xiang yue	PERSON
taxlaw-2858	127	5	jia cheng	PERSON
taxlaw-2858	128	1	chinese	NORP
taxlaw-2858	131	1	north atlantic	LOC
taxlaw-2858	131	2	asian	NORP
taxlaw-2858	131	3	confucian	NORP
taxlaw-2858	131	4	anglo-american	NORP
taxlaw-2858	131	5	nineteenth-century	DATE
taxlaw-2858	131	6	chinese	NORP
taxlaw-2858	131	7	1894	DATE
taxlaw-2858	131	8	american	NORP
taxlaw-2858	131	9	john henry wigmore	PERSON
taxlaw-2858	131	10	keio university	ORG
taxlaw-2858	131	11	tokyo	GPE
taxlaw-2858	131	12	chinese	NORP
taxlaw-2858	131	13	japanese	NORP
taxlaw-2858	132	1	american	NORP
taxlaw-2858	132	2	asian	NORP
taxlaw-2858	132	3	european	NORP
taxlaw-2858	135	1	today	DATE
taxlaw-2858	137	1	roberto m. unger	PERSON
taxlaw-2858	137	2	2015	CARDINAL
taxlaw-2858	138	1	32	CARDINAL
taxlaw-2858	138	2	william p. alford	PERSON
taxlaw-2858	138	3	10 (1995	DATE
taxlaw-2858	139	1	33	CARDINAL
taxlaw-2858	139	2	francis fukuyama	PERSON
taxlaw-2858	139	3	the french revolution 249 (2011	EVENT
taxlaw-2858	140	1	34	CARDINAL
taxlaw-2858	140	2	william p. alford	PERSON
taxlaw-2858	141	1	roberto unger	PERSON
taxlaw-2858	141	2	chinese	NORP
taxlaw-2858	141	3	64	CARDINAL
taxlaw-2858	141	4	l. rev	PERSON
taxlaw-2858	141	5	915	CARDINAL
taxlaw-2858	141	6	1986	DATE
taxlaw-2858	142	1	35	CARDINAL
taxlaw-2858	142	2	ian f. haney-lopez	PERSON
taxlaw-2858	142	3	1996	DATE
taxlaw-2858	143	1	36	CARDINAL
taxlaw-2858	144	1	51	DATE
taxlaw-2858	144	2	61	DATE
taxlaw-2858	144	3	52	CARDINAL
taxlaw-2858	150	1	non-european	NORP
taxlaw-2858	158	1	irs	ORG
taxlaw-2858	158	2	approximately 83 percent	PERCENT
taxlaw-2858	158	3	17 percent	PERCENT
taxlaw-2858	159	1	40	CARDINAL
taxlaw-2858	160	1	41	CARDINAL
taxlaw-2858	161	1	values.42	NORP
taxlaw-2858	162	1	one	CARDINAL
taxlaw-2858	162	2	evade.43	ORG
taxlaw-2858	162	3	37	CARDINAL
taxlaw-2858	162	4	george w. stocking jr.	PERSON
taxlaw-2858	162	5	1982	DATE
taxlaw-2858	163	1	38	CARDINAL
taxlaw-2858	163	2	henry maine	PERSON
taxlaw-2858	163	3	5	CARDINAL
taxlaw-2858	164	1	39	CARDINAL
taxlaw-2858	164	2	eric a. posner	PERSON
taxlaw-2858	164	3	86	CARDINAL
taxlaw-2858	164	4	va	GPE
taxlaw-2858	165	1	l. rev	PERSON
taxlaw-2858	165	2	1781, 1782	DATE
taxlaw-2858	165	3	2000	DATE
taxlaw-2858	166	1	40	CARDINAL
taxlaw-2858	166	2	2008-10	DATE
taxlaw-2858	167	1	41	CARDINAL
taxlaw-2858	167	2	daniel kahneman	PERSON
taxlaw-2858	167	3	2011	DATE
taxlaw-2858	168	1	42	CARDINAL
taxlaw-2858	169	1	michael s. barr	PERSON
taxlaw-2858	169	2	sendhil mullainathan &	ORG
taxlaw-2858	169	3	shafir	ORG
taxlaw-2858	170	1	oct. 2008	DATE
taxlaw-2858	172	1	43	CARDINAL
taxlaw-2858	172	2	valerie braithwaite	PERSON
taxlaw-2858	172	3	2009	DATE
taxlaw-2858	172	4	valerie braithwaite	PERSON
taxlaw-2858	172	5	29	CARDINAL
taxlaw-2858	172	6	j. law &	ORG
taxlaw-2858	172	7	3	CARDINAL
taxlaw-2858	172	8	2007	DATE
taxlaw-2858	173	1	erich kirchler	PERSON
taxlaw-2858	173	2	2007	DATE
taxlaw-2858	174	1	2017	CARDINAL
taxlaw-2858	175	1	53	CARDINAL
taxlaw-2858	176	1	”45	ORG
taxlaw-2858	179	1	early twenty-first-century	DATE
taxlaw-2858	180	1	48	CARDINAL
taxlaw-2858	181	1	the second half	DATE
taxlaw-2858	190	1	45	CARDINAL
taxlaw-2858	190	2	james alm & benno torgler	PERSON
taxlaw-2858	190	3	the u.s. & europe	ORG
taxlaw-2858	190	4	27	CARDINAL
taxlaw-2858	190	5	j. econ	PERSON
taxlaw-2858	190	6	psych	PERSON
taxlaw-2858	191	1	224	CARDINAL
taxlaw-2858	191	2	2006	DATE
taxlaw-2858	191	3	benno torgler	PERSON
taxlaw-2858	191	4	61	CARDINAL
taxlaw-2858	191	5	j. econ	PERSON
taxlaw-2858	191	6	behav. & org. 81 (2006	ORG
taxlaw-2858	192	1	46	CARDINAL
taxlaw-2858	192	2	tom tyler	PERSON
taxlaw-2858	192	3	1990	DATE
taxlaw-2858	193	1	47	CARDINAL
taxlaw-2858	193	2	isaac william martin	PERSON
taxlaw-2858	193	3	the one percent	PERCENT
taxlaw-2858	193	4	2013	DATE
taxlaw-2858	194	1	48	CARDINAL
taxlaw-2858	194	2	annelise riles	ORG
taxlaw-2858	194	3	2011	DATE
taxlaw-2858	194	4	karen ho	PERSON
taxlaw-2858	194	5	2009	DATE
taxlaw-2858	195	1	49	DATE
taxlaw-2858	195	2	swedish	NORP
taxlaw-2858	195	3	2	CARDINAL
taxlaw-2858	196	1	anthro	PERSON
taxlaw-2858	197	1	209	CARDINAL
taxlaw-2858	197	2	2013	DATE
taxlaw-2858	198	1	50	CARDINAL
taxlaw-2858	198	2	sally falk moore	PERSON
taxlaw-2858	198	3	54	CARDINAL
taxlaw-2858	198	4	1978	DATE
taxlaw-2858	199	1	51	CARDINAL
taxlaw-2858	200	1	jurgen habermas	PERSON
taxlaw-2858	200	2	68	CARDINAL
taxlaw-2858	201	1	52	CARDINAL
taxlaw-2858	201	2	roberto m. unger	PERSON
taxlaw-2858	201	3	1976	DATE
taxlaw-2858	202	1	54	CARDINAL
taxlaw-2858	211	1	the second half	DATE
taxlaw-2858	214	1	1913	DATE
taxlaw-2858	214	2	the u.s. congress	ORG
taxlaw-2858	215	1	irs	ORG
taxlaw-2858	216	1	u.s.	GPE
taxlaw-2858	216	2	1942	DATE
taxlaw-2858	216	3	congress	ORG
taxlaw-2858	216	4	american	NORP
taxlaw-2858	216	5	u.s.	GPE
taxlaw-2858	216	6	world war ii	EVENT
taxlaw-2858	216	7	walt disney’s	ORG
taxlaw-2858	216	8	donald duck	PERSON
taxlaw-2858	217	1	57	CARDINAL
taxlaw-2858	217	2	the second half of the last century	DATE
taxlaw-2858	217	3	irs	ORG
taxlaw-2858	217	4	years	DATE
taxlaw-2858	218	1	recent decades	DATE
taxlaw-2858	219	1	irs	ORG
taxlaw-2858	219	2	53	DATE
taxlaw-2858	220	1	1015	CARDINAL
taxlaw-2858	220	2	54	CARDINAL
taxlaw-2858	220	3	marcel mauss	PERSON
taxlaw-2858	220	4	archaic societies	ORG
taxlaw-2858	220	5	1922	DATE
taxlaw-2858	221	1	55	CARDINAL
taxlaw-2858	221	2	randolph paul	PERSON
taxlaw-2858	221	3	the united states	GPE
taxlaw-2858	221	4	294	CARDINAL
taxlaw-2858	221	5	1954	DATE
taxlaw-2858	222	1	56	CARDINAL
taxlaw-2858	222	2	carolyn jones	PERSON
taxlaw-2858	222	3	world war ii	EVENT
taxlaw-2858	222	4	37 buff	PERSON
taxlaw-2858	222	5	l. rev	PERSON
taxlaw-2858	222	6	685	CARDINAL
taxlaw-2858	222	7	1989	DATE
taxlaw-2858	223	1	57	CARDINAL
taxlaw-2858	223	2	u.s. dep’t	GPE
taxlaw-2858	223	3	treasury	ORG
taxlaw-2858	223	4	irs	ORG
taxlaw-2858	223	5	135	CARDINAL
taxlaw-2858	223	6	1993	DATE
taxlaw-2858	224	1	2017	CARDINAL
taxlaw-2858	225	1	55	CARDINAL
taxlaw-2858	226	1	hundreds	CARDINAL
taxlaw-2858	226	2	midwest	LOC
taxlaw-2858	228	1	world war ii	EVENT
taxlaw-2858	228	2	thousands	CARDINAL
taxlaw-2858	229	1	1993	DATE
taxlaw-2858	229	2	america	GPE
taxlaw-2858	230	1	u.s.	GPE
taxlaw-2858	231	1	141.2 million	CARDINAL
taxlaw-2858	231	2	2010	DATE
taxlaw-2858	231	3	308.7 million	CARDINAL
taxlaw-2858	231	4	the united states	GPE
taxlaw-2858	231	5	two	CARDINAL
taxlaw-2858	234	1	u.s.	GPE
taxlaw-2858	236	1	u.s.	GPE
taxlaw-2858	238	1	u.s.	GPE
taxlaw-2858	242	1	u.s.	GPE
taxlaw-2858	242	2	58	CARDINAL
taxlaw-2858	242	3	eric san juan	PERSON
taxlaw-2858	242	4	a century	DATE
taxlaw-2858	242	5	15	CARDINAL
taxlaw-2858	242	6	rutgers j. of l. & pub	PERSON
taxlaw-2858	244	1	59	CARDINAL
taxlaw-2858	244	2	martin	PERSON
taxlaw-2858	244	3	supra	PERSON
taxlaw-2858	244	4	48	CARDINAL
taxlaw-2858	245	1	60	CARDINAL
taxlaw-2858	245	2	irs	ORG
taxlaw-2858	246	1	55	CARDINAL
taxlaw-2858	246	2	4	CARDINAL
taxlaw-2858	246	3	2010	DATE
taxlaw-2858	246	4	u.s.	GPE
taxlaw-2858	246	5	2000 to 2010	DATE
taxlaw-2858	246	6	mar. 2011	DATE
taxlaw-2858	247	1	61	CARDINAL
taxlaw-2858	247	2	san juan	GPE
taxlaw-2858	247	3	supra	PERSON
taxlaw-2858	247	4	4	CARDINAL
taxlaw-2858	247	5	66	CARDINAL
taxlaw-2858	248	1	56	CARDINAL
taxlaw-2858	248	2	columbia	ORG
taxlaw-2858	249	1	irs	ORG
taxlaw-2858	249	2	irs	ORG
taxlaw-2858	251	1	u.s.	GPE
taxlaw-2858	253	1	irs	ORG
taxlaw-2858	256	1	irs	ORG
taxlaw-2858	258	1	irs	ORG
taxlaw-2858	261	1	unpunished.65	ORG
taxlaw-2858	265	1	62	CARDINAL
taxlaw-2858	265	2	66	CARDINAL
taxlaw-2858	266	1	63	CARDINAL
taxlaw-2858	266	2	67	CARDINAL
taxlaw-2858	267	1	64	CARDINAL
taxlaw-2858	267	2	68	CARDINAL
taxlaw-2858	268	1	65	CARDINAL
taxlaw-2858	268	2	70–80	CARDINAL
taxlaw-2858	269	1	2017	CARDINAL
taxlaw-2858	270	1	57	CARDINAL
taxlaw-2858	271	1	irs	ORG
taxlaw-2858	272	1	irs	ORG
taxlaw-2858	273	1	irs	ORG
taxlaw-2858	273	2	unfair.68	CARDINAL
taxlaw-2858	274	1	other.69	NORP
taxlaw-2858	274	2	irs	ORG
taxlaw-2858	277	1	the first half	DATE
taxlaw-2858	281	1	22 percent	PERCENT
taxlaw-2858	281	2	11 percent	PERCENT
taxlaw-2858	281	3	22	DATE
taxlaw-2858	281	4	11 percent	PERCENT
taxlaw-2858	282	1	english	LANGUAGE
taxlaw-2858	282	2	22	CARDINAL
taxlaw-2858	282	3	9 percent	PERCENT
taxlaw-2858	283	1	66	CARDINAL
taxlaw-2858	284	1	67	CARDINAL
taxlaw-2858	284	2	82	CARDINAL
taxlaw-2858	285	1	68	CARDINAL
taxlaw-2858	285	2	81	DATE
taxlaw-2858	286	1	89	DATE
taxlaw-2858	287	1	70	CARDINAL
taxlaw-2858	287	2	58 columbia	PERCENT
taxlaw-2858	288	1	government.71	GPE
taxlaw-2858	288	2	59 percent	PERCENT
taxlaw-2858	288	3	66 percent	PERCENT
taxlaw-2858	288	4	37	DATE
taxlaw-2858	288	5	30 percent	PERCENT
taxlaw-2858	288	6	80 percent	PERCENT
taxlaw-2858	288	7	70 percent	PERCENT
taxlaw-2858	289	1	compliance.72	ORG
taxlaw-2858	289	2	11	CARDINAL
taxlaw-2858	289	3	16 percent	PERCENT
taxlaw-2858	289	4	15	CARDINAL
taxlaw-2858	289	5	18 percent	PERCENT
taxlaw-2858	289	6	61	DATE
taxlaw-2858	289	7	71 percent	PERCENT
taxlaw-2858	291	1	50 percent	PERCENT
taxlaw-2858	291	2	30 percent	PERCENT
taxlaw-2858	291	3	40	CARDINAL
taxlaw-2858	291	4	24 percent	PERCENT
taxlaw-2858	291	5	67	CARDINAL
taxlaw-2858	291	6	47 percent	PERCENT
taxlaw-2858	295	1	71	CARDINAL
taxlaw-2858	296	1	85	DATE
taxlaw-2858	297	1	72	CARDINAL
taxlaw-2858	298	1	70	DATE
taxlaw-2858	299	1	73	CARDINAL
taxlaw-2858	300	1	73	DATE
taxlaw-2858	302	1	74	CARDINAL
taxlaw-2858	303	1	59	CARDINAL
taxlaw-2858	303	2	west.	GPE
taxlaw-2858	306	1	one	CARDINAL
taxlaw-2858	306	2	u.s.	GPE
taxlaw-2858	308	1	23	CARDINAL
taxlaw-2858	308	2	six	CARDINAL
taxlaw-2858	309	1	east & west	LOC
taxlaw-2858	310	1	east shore fall	LOC
taxlaw-2858	311	1	two	CARDINAL
taxlaw-2858	314	1	u.s.	GPE
taxlaw-2858	315	1	four	CARDINAL
taxlaw-2858	315	2	two	CARDINAL
taxlaw-2858	317	1	six	CARDINAL
taxlaw-2858	318	1	ten thousand	CARDINAL
taxlaw-2858	320	1	three	CARDINAL
taxlaw-2858	324	1	60	CARDINAL
taxlaw-2858	324	2	columbia	ORG
taxlaw-2858	333	1	vi	PERSON
taxlaw-2858	335	1	first	ORDINAL
taxlaw-2858	335	2	taiwan	GPE
taxlaw-2858	335	3	second	ORDINAL
taxlaw-2858	335	4	swedish	NORP
taxlaw-2858	336	1	north american	NORP
taxlaw-2858	336	2	east asian	NORP
taxlaw-2858	336	3	northern european	NORP
taxlaw-2858	338	1	roc	GPE
taxlaw-2858	338	2	taiwanese	NORP
taxlaw-2858	339	1	chinese	NORP
taxlaw-2858	339	2	taiwan	GPE
taxlaw-2858	339	3	75	CARDINAL
taxlaw-2858	339	4	mike nestor & eric	ORG
taxlaw-2858	339	5	san juan	GPE
taxlaw-2858	339	6	irs	ORG
taxlaw-2858	341	1	annual	DATE
taxlaw-2858	341	2	congress	ORG
taxlaw-2858	341	3	2013	DATE
taxlaw-2858	342	1	robert d. putnam	PERSON
taxlaw-2858	342	2	1994	DATE
taxlaw-2858	343	1	76	CARDINAL
taxlaw-2858	343	2	winn	PERSON
taxlaw-2858	343	3	15	CARDINAL
taxlaw-2858	344	1	61	CARDINAL
taxlaw-2858	345	1	roc	GPE
taxlaw-2858	345	2	pdc	ORG
taxlaw-2858	347	1	roc	GPE
taxlaw-2858	347	2	the twentieth century	DATE
taxlaw-2858	347	3	german	NORP
taxlaw-2858	348	1	chinese	NORP
taxlaw-2858	348	2	confucian	NORP
taxlaw-2858	348	3	the first half	DATE
taxlaw-2858	349	1	chinese	NORP
taxlaw-2858	351	1	swedish	NORP
taxlaw-2858	352	1	swedish	NORP
taxlaw-2858	355	1	swedish	NORP
taxlaw-2858	362	1	77	CARDINAL
taxlaw-2858	362	2	219	CARDINAL
taxlaw-2858	363	1	78	CARDINAL
taxlaw-2858	363	2	larsen	PERSON
taxlaw-2858	363	3	supra	PERSON
taxlaw-2858	363	4	49	DATE
taxlaw-2858	363	5	218	CARDINAL
taxlaw-2858	364	1	62	CARDINAL
taxlaw-2858	364	2	columbia	ORG
taxlaw-2858	368	1	the first half	DATE
taxlaw-2858	371	1	one	CARDINAL
taxlaw-2858	371	2	fifty	CARDINAL
taxlaw-2858	371	3	americans	NORP
taxlaw-2858	371	4	irs	ORG
taxlaw-2858	372	1	congress	ORG
taxlaw-2858	373	1	2016	CARDINAL
taxlaw-2858	374	1	john kasich	PERSON
taxlaw-2858	374	2	the house budget committee	ORG
taxlaw-2858	374	3	1995	DATE
taxlaw-2858	374	4	americans	NORP
taxlaw-2858	375	1	senate finance committee	ORG
taxlaw-2858	375	2	irs	ORG
taxlaw-2858	383	1	83	CARDINAL
taxlaw-2858	385	1	betz	PERSON
taxlaw-2858	385	2	u.s.	GPE
taxlaw-2858	385	3	40	DATE
taxlaw-2858	387	1	286	CARDINAL
taxlaw-2858	387	2	294–95	CARDINAL
taxlaw-2858	387	3	1998	DATE
taxlaw-2858	388	1	80	CARDINAL
taxlaw-2858	388	2	vanessa williamson	PERSON
taxlaw-2858	388	3	americans	NORP
taxlaw-2858	388	4	2017	CARDINAL
taxlaw-2858	389	1	81	CARDINAL
taxlaw-2858	389	2	tanina rostain & milton	ORG
taxlaw-2858	389	3	c. regan, jr.	PERSON
taxlaw-2858	389	4	irs	ORG
taxlaw-2858	389	5	12	CARDINAL
taxlaw-2858	389	6	2014	DATE
taxlaw-2858	390	1	82	CARDINAL
taxlaw-2858	391	1	19	CARDINAL
taxlaw-2858	391	2	83	CARDINAL
taxlaw-2858	391	3	roberto m. unger	PERSON
taxlaw-2858	391	4	5	CARDINAL
taxlaw-2858	391	5	1987	DATE
taxlaw-2858	391	6	frank bechhofer & brian elliott	ORG
taxlaw-2858	391	7	persistence &	ORG
taxlaw-2858	391	8	17	CARDINAL
taxlaw-2858	392	1	j.	PERSON
taxlaw-2858	393	1	74	CARDINAL
taxlaw-2858	393	2	84	CARDINAL
taxlaw-2858	393	3	1976	DATE
taxlaw-2858	394	1	2017	CARDINAL
taxlaw-2858	395	1	63	CARDINAL
taxlaw-2858	395	2	taiwan	GPE
taxlaw-2858	398	1	irs	ORG
taxlaw-2858	404	1	second	ORDINAL
taxlaw-2858	411	1	artifact.85	ORG
taxlaw-2858	412	1	one	CARDINAL
taxlaw-2858	416	1	84	CARDINAL
taxlaw-2858	416	2	t.c.	GPE
taxlaw-2858	417	1	2002–122	CARDINAL
taxlaw-2858	417	2	2002	DATE
taxlaw-2858	418	1	85	CARDINAL
taxlaw-2858	419	1	mortimer & sanford kadish	ORG
taxlaw-2858	419	2	5	CARDINAL
taxlaw-2858	419	3	1973	DATE
taxlaw-2858	420	1	64	CARDINAL
taxlaw-2858	423	1	american	NORP
taxlaw-2858	423	2	expenses.86	ORG
taxlaw-2858	423	3	title 26	LAW
taxlaw-2858	426	1	today	DATE
taxlaw-2858	427	1	congress	ORG
taxlaw-2858	427	2	purposes.87	ORG
taxlaw-2858	429	1	u.s.	GPE
taxlaw-2858	430	1	the eighteenth century	DATE
taxlaw-2858	430	2	america	GPE
taxlaw-2858	430	3	90	CARDINAL
taxlaw-2858	432	1	86	CARDINAL
taxlaw-2858	432	2	fed	ORG
taxlaw-2858	433	1	america	GPE
taxlaw-2858	433	2	128	CARDINAL
taxlaw-2858	433	3	2005	DATE
taxlaw-2858	435	1	87	CARDINAL
taxlaw-2858	436	1	110th	ORDINAL
taxlaw-2858	436	2	363	CARDINAL
taxlaw-2858	436	3	mar. 2009	DATE
taxlaw-2858	437	1	88	CARDINAL
taxlaw-2858	438	1	36 (2008	DATE
taxlaw-2858	439	1	89	CARDINAL
taxlaw-2858	440	1	treasury	ORG
taxlaw-2858	440	2	irs	ORG
taxlaw-2858	440	3	u.s.	GPE
taxlaw-2858	441	1	irs	ORG
taxlaw-2858	441	2	irs	ORG
taxlaw-2858	441	3	19,351	CARDINAL
taxlaw-2858	441	4	$139.4 million	MONEY
taxlaw-2858	442	1	irs	ORG
taxlaw-2858	442	2	first	ORDINAL
taxlaw-2858	442	3	oct. 22, 2009	DATE
taxlaw-2858	442	4	https://www.treasury.gov/tigta/press/press_10222009.htm	PRODUCT
taxlaw-2858	444	1	90	CARDINAL
taxlaw-2858	444	2	alexis de tocqueville	ORG
taxlaw-2858	444	3	america	GPE
taxlaw-2858	445	1	91	CARDINAL
taxlaw-2858	445	2	stacy cowley	PERSON
taxlaw-2858	445	3	irs	ORG
taxlaw-2858	445	4	n.y.	GPE
taxlaw-2858	445	5	june 15, 2016	DATE
taxlaw-2858	446	1	2017	CARDINAL
taxlaw-2858	447	1	65	CARDINAL
taxlaw-2858	448	1	u.s.	GPE
taxlaw-2858	450	1	92	CARDINAL
taxlaw-2858	451	1	the vietnam war	EVENT
taxlaw-2858	451	2	watergate	EVENT
taxlaw-2858	453	1	divisive.94	GPE
taxlaw-2858	471	1	92	CARDINAL
taxlaw-2858	471	2	c. wright mills	PERSON
taxlaw-2858	471	3	1956	DATE
taxlaw-2858	472	1	93	CARDINAL
taxlaw-2858	472	2	theda skocpol	PERSON
taxlaw-2858	472	3	u.s.	GPE
taxlaw-2858	472	4	1992	DATE
taxlaw-2858	473	1	94	CARDINAL
taxlaw-2858	473	2	hugh seton-watson	PERSON
taxlaw-2858	473	3	nations & states	ORG
taxlaw-2858	473	4	1977	DATE
taxlaw-2858	474	1	66	CARDINAL