id	sid	eid	entity	type
taxlaw-2862	1	1	emily ann satterthwaite*	PERSON
taxlaw-2862	1	2	three-quarters	CARDINAL
taxlaw-2862	2	1	annual	DATE
taxlaw-2862	4	1	oecd	ORG
taxlaw-2862	4	2	european	NORP
taxlaw-2862	10	1	university of toronto faculty of law	ORG
taxlaw-2862	12	1	richard bird	PERSON
taxlaw-2862	12	2	david duff	PERSON
taxlaw-2862	12	3	eyal-cohen	ORG
taxlaw-2862	12	4	pierre-pascal gendron	PERSON
taxlaw-2862	12	5	andrew green	PERSON
taxlaw-2862	12	6	anthony infanti	PERSON
taxlaw-2862	12	7	karen knop	PERSON
taxlaw-2862	12	8	rebecca millar	PERSON
taxlaw-2862	12	9	jacob nussim	PERSON
taxlaw-2862	12	10	lisa philipps	PERSON
taxlaw-2862	12	11	miranda stewart	PERSON
taxlaw-2862	12	12	michael trebilcock	PERSON
taxlaw-2862	12	13	arnold weinrib	PERSON
taxlaw-2862	12	14	kim	PERSON
taxlaw-2862	12	15	sufei xi	PERSON
taxlaw-2862	13	1	the university of toronto faculty of law’s	ORG
taxlaw-2862	14	1	the columbia journal of tax law	ORG
taxlaw-2862	15	1	annika wang	PERSON
taxlaw-2862	17	1	178	CARDINAL
taxlaw-2862	17	2	179 ii	CARDINAL
taxlaw-2862	19	1	185	CARDINAL
taxlaw-2862	20	1	186 1	CARDINAL
taxlaw-2862	21	1	186 2	CARDINAL
taxlaw-2862	22	1	187 3	CARDINAL
taxlaw-2862	24	1	190	CARDINAL
taxlaw-2862	25	1	190 1	CARDINAL
taxlaw-2862	25	2	191 2	CARDINAL
taxlaw-2862	25	3	191 3	CARDINAL
taxlaw-2862	25	4	192 iii	QUANTITY
taxlaw-2862	25	5	mintz	PERSON
taxlaw-2862	25	6	194	CARDINAL
taxlaw-2862	26	1	196 1	CARDINAL
taxlaw-2862	27	1	196 2	CARDINAL
taxlaw-2862	27	2	198	CARDINAL
taxlaw-2862	27	3	200	CARDINAL
taxlaw-2862	29	1	202	CARDINAL
taxlaw-2862	30	1	202	CARDINAL
taxlaw-2862	30	2	205	CARDINAL
taxlaw-2862	30	3	210	CARDINAL
taxlaw-2862	30	4	211	CARDINAL
taxlaw-2862	30	5	212 b. vertical	QUANTITY
taxlaw-2862	31	1	214 1	DATE
taxlaw-2862	31	2	215 2	CARDINAL
taxlaw-2862	31	3	218 3	DATE
taxlaw-2862	31	4	220	CARDINAL
taxlaw-2862	32	1	221 1	CARDINAL
taxlaw-2862	32	2	223 2	CARDINAL
taxlaw-2862	32	3	223	CARDINAL
taxlaw-2862	33	1	226 2018	CARDINAL
taxlaw-2862	33	2	179	CARDINAL
taxlaw-2862	33	3	150	CARDINAL
taxlaw-2862	33	4	about three-quarters	CARDINAL
taxlaw-2862	33	5	u.s.	GPE
taxlaw-2862	33	6	u.s.	GPE
taxlaw-2862	33	7	oecd	ORG
taxlaw-2862	33	8	richard bird & pierre-pascal gendron	ORG
taxlaw-2862	33	9	17	CARDINAL
taxlaw-2862	33	10	2007	DATE
taxlaw-2862	33	11	the last few decades	DATE
taxlaw-2862	34	1	the united states	GPE
taxlaw-2862	36	1	only five	CARDINAL
taxlaw-2862	36	2	one	CARDINAL
taxlaw-2862	39	1	140	CARDINAL
taxlaw-2862	39	2	2006	DATE
taxlaw-2862	40	1	15	DATE
taxlaw-2862	40	2	one	CARDINAL
taxlaw-2862	41	1	sukumar mukhopadhyay	PERSON
taxlaw-2862	41	2	37	CARDINAL
taxlaw-2862	43	1	3700,	DATE
taxlaw-2862	43	2	3700	DATE
taxlaw-2862	43	3	2002	DATE
taxlaw-2862	43	4	2001	DATE
taxlaw-2862	43	5	nearly three-quarters	CARDINAL
taxlaw-2862	44	1	2	CARDINAL
taxlaw-2862	44	2	kathryn james	PERSON
taxlaw-2862	44	3	1-3	CARDINAL
taxlaw-2862	45	1	3see	CARDINAL
taxlaw-2862	45	2	alan schenk	PERSON
taxlaw-2862	45	3	victor thuronyi	PERSON
taxlaw-2862	45	4	wei cui	PERSON
taxlaw-2862	45	5	22-23	CARDINAL
taxlaw-2862	46	1	walter hellerstein	PERSON
taxlaw-2862	46	2	oecd	ORG
taxlaw-2862	46	3	18	CARDINAL
taxlaw-2862	46	4	fla	GPE
taxlaw-2862	47	1	590	CARDINAL
taxlaw-2862	47	2	591	CARDINAL
taxlaw-2862	47	3	2015	CARDINAL
taxlaw-2862	47	4	american	NORP
taxlaw-2862	47	5	american	NORP
taxlaw-2862	48	1	4	CARDINAL
taxlaw-2862	48	2	reuven avi-yonah	PERSON
taxlaw-2862	48	3	mich.	GPE
taxlaw-2862	51	1	14-0245	CARDINAL
taxlaw-2862	51	2	2014	DATE
taxlaw-2862	52	1	william gale	PERSON
taxlaw-2862	52	2	apr. 27	DATE
taxlaw-2862	52	3	2016	DATE
taxlaw-2862	53	1	cruz	PERSON
taxlaw-2862	55	1	republicans	NORP
taxlaw-2862	56	1	richard ainsworth	PERSON
taxlaw-2862	56	2	boston	GPE
taxlaw-2862	56	3	univ	NORP
taxlaw-2862	57	1	sch	PERSON
taxlaw-2862	60	1	17	CARDINAL
taxlaw-2862	60	2	2016	DATE
taxlaw-2862	62	1	5	CARDINAL
taxlaw-2862	63	1	miranda stewart	PERSON
taxlaw-2862	63	2	44	CARDINAL
taxlaw-2862	64	1	int’l l.j. 139	ORG
taxlaw-2862	64	2	177	CARDINAL
taxlaw-2862	64	3	2003	DATE
taxlaw-2862	65	1	the 1980s	DATE
taxlaw-2862	66	1	169	CARDINAL
taxlaw-2862	67	1	180	CARDINAL
taxlaw-2862	67	2	six	CARDINAL
taxlaw-2862	67	3	bahrain	GPE
taxlaw-2862	67	4	kuwait	GPE
taxlaw-2862	67	5	oman	GPE
taxlaw-2862	67	6	qatar	GPE
taxlaw-2862	67	7	saudi arabia	GPE
taxlaw-2862	67	8	the united arab emirates	ORG
taxlaw-2862	67	9	2018.7	CARDINAL
taxlaw-2862	67	10	early august of 2016	DATE
taxlaw-2862	67	11	india	GPE
taxlaw-2862	67	12	new zealand	GPE
taxlaw-2862	67	13	australia	GPE
taxlaw-2862	67	14	canada	GPE
taxlaw-2862	67	15	twenty-fifth birthday.10	DATE
taxlaw-2862	68	1	one	CARDINAL
taxlaw-2862	69	1	wilson prichard	PERSON
taxlaw-2862	69	2	africa	LOC
taxlaw-2862	69	3	2	CARDINAL
taxlaw-2862	69	4	91-92	CARDINAL
taxlaw-2862	69	5	ghana	GPE
taxlaw-2862	70	1	6	CARDINAL
taxlaw-2862	71	1	bird & gendron	ORG
taxlaw-2862	71	2	supra	PERSON
taxlaw-2862	71	3	1	CARDINAL
taxlaw-2862	71	4	17	CARDINAL
taxlaw-2862	71	5	26	DATE
taxlaw-2862	73	1	7	CARDINAL
taxlaw-2862	73	2	richard t. ainsworth & musaad	PERSON
taxlaw-2862	73	3	boston	GPE
taxlaw-2862	73	4	univ	NORP
taxlaw-2862	74	1	sch	PERSON
taxlaw-2862	77	1	17	CARDINAL
taxlaw-2862	77	2	2016	DATE
taxlaw-2862	79	1	8	CARDINAL
taxlaw-2862	79	2	gaurav choudhury	PERSON
taxlaw-2862	80	1	hindustan times	ORG
taxlaw-2862	80	2	aug. 4	DATE
taxlaw-2862	80	3	2016	DATE
taxlaw-2862	82	1	aug. 5	DATE
taxlaw-2862	82	2	2016	DATE
taxlaw-2862	84	1	9	CARDINAL
taxlaw-2862	84	2	jessica irvin	PERSON
taxlaw-2862	84	3	australia	GPE
taxlaw-2862	84	4	new zealand	GPE
taxlaw-2862	85	1	j. global	PERSON
taxlaw-2862	86	1	nov. 6, 2015	DATE
taxlaw-2862	88	1	australia	GPE
taxlaw-2862	88	2	new zealand	GPE
taxlaw-2862	89	1	holly ryan	PERSON
taxlaw-2862	90	1	n. z. herald	PERSON
taxlaw-2862	91	1	july 31, 2015	DATE
taxlaw-2862	94	1	10	CARDINAL
taxlaw-2862	94	2	richard m. bird & pierre-pascal gendron	PERSON
taxlaw-2862	94	3	canada	GPE
taxlaw-2862	94	4	63	CARDINAL
taxlaw-2862	94	5	518	CARDINAL
taxlaw-2862	94	6	520-22	CARDINAL
taxlaw-2862	94	7	2010	DATE
taxlaw-2862	94	8	1991	DATE
taxlaw-2862	95	1	11	CARDINAL
taxlaw-2862	95	2	kathleen delaney thomas	PERSON
taxlaw-2862	95	3	166	CARDINAL
taxlaw-2862	95	4	l. rev	PERSON
taxlaw-2862	96	1	2018	DATE
taxlaw-2862	96	2	one	CARDINAL
taxlaw-2862	96	3	two	CARDINAL
taxlaw-2862	97	1	2016	CARDINAL
taxlaw-2862	98	1	hillary clinton	PERSON
taxlaw-2862	99	1	amanda becker	PERSON
taxlaw-2862	99	2	clinton	PERSON
taxlaw-2862	99	3	reuters	ORG
taxlaw-2862	99	4	aug. 23	DATE
taxlaw-2862	99	5	2016	DATE
taxlaw-2862	101	1	12	CARDINAL
taxlaw-2862	102	1	us	GPE
taxlaw-2862	102	2	susan cleary morse	PERSON
taxlaw-2862	102	3	stewart karlinsky	PERSON
taxlaw-2862	102	4	joseph bankman	PERSON
taxlaw-2862	102	5	20	CARDINAL
taxlaw-2862	103	1	l. & pol’y	ORG
taxlaw-2862	103	2	37	DATE
taxlaw-2862	103	3	2009	DATE
taxlaw-2862	104	1	2018	DATE
taxlaw-2862	104	2	181	CARDINAL
taxlaw-2862	105	1	consideration13	GPE
taxlaw-2862	107	1	18	CARDINAL
taxlaw-2862	107	2	third	ORDINAL
taxlaw-2862	108	1	years 2008–2010	DATE
taxlaw-2862	110	1	us	GPE
taxlaw-2862	110	2	$406 billion	MONEY
taxlaw-2862	111	1	13	CARDINAL
taxlaw-2862	113	1	two	CARDINAL
taxlaw-2862	113	2	william turnier	PERSON
taxlaw-2862	114	1	william turnier	PERSON
taxlaw-2862	114	2	47	CARDINAL
taxlaw-2862	115	1	963	CARDINAL
taxlaw-2862	115	2	978	CARDINAL
taxlaw-2862	115	3	1993	DATE
taxlaw-2862	116	1	congress	ORG
taxlaw-2862	121	1	william turnier	PERSON
taxlaw-2862	121	2	39	CARDINAL
taxlaw-2862	122	1	435	CARDINAL
taxlaw-2862	122	2	1983	DATE
taxlaw-2862	124	1	14	CARDINAL
taxlaw-2862	124	2	liam ebrill	PERSON
taxlaw-2862	124	3	michael keen	PERSON
taxlaw-2862	124	4	jean-paul bodin & victoria	PERSON
taxlaw-2862	124	5	2001	DATE
taxlaw-2862	125	1	15	CARDINAL
taxlaw-2862	125	2	3	CARDINAL
taxlaw-2862	125	3	59-60	CARDINAL
taxlaw-2862	126	1	16	CARDINAL
taxlaw-2862	126	2	60	DATE
taxlaw-2862	127	1	17	CARDINAL
taxlaw-2862	127	2	israel	GPE
taxlaw-2862	128	1	israel	GPE
taxlaw-2862	128	2	bloomberg bna	ORG
taxlaw-2862	128	3	july 2014	DATE
taxlaw-2862	129	1	18	CARDINAL
taxlaw-2862	129	2	sharon smulders & chris evans	ORG
taxlaw-2862	129	3	32	CARDINAL
taxlaw-2862	130	1	f. 283	PERSON
taxlaw-2862	130	2	295	CARDINAL
taxlaw-2862	130	3	2017	CARDINAL
taxlaw-2862	131	1	13	CARDINAL
taxlaw-2862	131	2	978-80	MONEY
taxlaw-2862	133	1	south african	NORP
taxlaw-2862	133	2	annual	DATE
taxlaw-2862	133	3	r1 million	CARDINAL
taxlaw-2862	133	4	50,000	CARDINAL
taxlaw-2862	134	1	s. afr.	PERSON
taxlaw-2862	135	1	revenue serv.	ORG
taxlaw-2862	135	2	182	CARDINAL
taxlaw-2862	135	3	annual	DATE
taxlaw-2862	136	1	2004	DATE
taxlaw-2862	136	2	michael	PERSON
taxlaw-2862	136	3	jack mintz	PERSON
taxlaw-2862	137	1	canadian	NORP
taxlaw-2862	139	1	20	CARDINAL
taxlaw-2862	141	1	one	CARDINAL
taxlaw-2862	141	2	two	CARDINAL
taxlaw-2862	141	3	second	ORDINAL
taxlaw-2862	141	4	two	CARDINAL
taxlaw-2862	142	1	mintz	PERSON
taxlaw-2862	144	1	19	CARDINAL
taxlaw-2862	144	2	bird & gendron	ORG
taxlaw-2862	144	3	supra	PERSON
taxlaw-2862	144	4	1	CARDINAL
taxlaw-2862	144	5	116	CARDINAL
taxlaw-2862	145	1	20	CARDINAL
taxlaw-2862	145	2	michael keen & jack mintz	ORG
taxlaw-2862	145	3	88	CARDINAL
taxlaw-2862	145	4	j. pub.	ORG
taxlaw-2862	147	1	559	CARDINAL
taxlaw-2862	147	2	2004	DATE
taxlaw-2862	148	1	21	CARDINAL
taxlaw-2862	148	2	ian crawford	PERSON
taxlaw-2862	148	3	michael keen & stephen smith	PERSON
taxlaw-2862	148	4	275	CARDINAL
taxlaw-2862	148	5	305	CARDINAL
taxlaw-2862	148	6	j. mirrlees et al	PERSON
taxlaw-2862	148	7	2010	DATE
taxlaw-2862	149	1	22	CARDINAL
taxlaw-2862	149	2	kazuki onji	PERSON
taxlaw-2862	149	3	japanese	NORP
taxlaw-2862	149	4	93	CARDINAL
taxlaw-2862	151	1	766	CARDINAL
taxlaw-2862	151	2	767	CARDINAL
taxlaw-2862	151	3	2009	DATE
taxlaw-2862	152	1	23	CARDINAL
taxlaw-2862	152	2	james	PERSON
taxlaw-2862	152	3	supra	PERSON
taxlaw-2862	152	4	2	CARDINAL
taxlaw-2862	152	5	28	DATE
taxlaw-2862	154	1	24	CARDINAL
taxlaw-2862	154	2	two	CARDINAL
taxlaw-2862	155	1	25	CARDINAL
taxlaw-2862	155	2	james	PERSON
taxlaw-2862	155	3	supra	PERSON
taxlaw-2862	155	4	2	CARDINAL
taxlaw-2862	155	5	81	DATE
taxlaw-2862	155	6	james	PERSON
taxlaw-2862	157	1	183	CARDINAL
taxlaw-2862	157	2	about $110,000 to $265,000	MONEY
taxlaw-2862	157	3	2017	CARDINAL
taxlaw-2862	157	4	u.s.	GPE
taxlaw-2862	157	5	discontinuity.27	NORP
taxlaw-2862	157	6	mintz	PERSON
taxlaw-2862	158	1	first	ORDINAL
taxlaw-2862	158	2	annual	DATE
taxlaw-2862	159	1	29	CARDINAL
taxlaw-2862	159	2	approximately 50 percent	PERCENT
taxlaw-2862	159	3	second	ORDINAL
taxlaw-2862	160	1	31 third	DATE
taxlaw-2862	160	2	26	CARDINAL
taxlaw-2862	160	3	31	DATE
taxlaw-2862	164	1	27	CARDINAL
taxlaw-2862	164	2	supra	PERSON
taxlaw-2862	164	3	20	CARDINAL
taxlaw-2862	164	4	572	CARDINAL
taxlaw-2862	164	5	28	CARDINAL
taxlaw-2862	165	1	572	CARDINAL
taxlaw-2862	166	1	29	CARDINAL
taxlaw-2862	167	1	573	CARDINAL
taxlaw-2862	168	1	30	CARDINAL
taxlaw-2862	169	1	573-74	CARDINAL
taxlaw-2862	169	2	less than half	CARDINAL
taxlaw-2862	169	3	more than half	CARDINAL
taxlaw-2862	170	1	31	CARDINAL
taxlaw-2862	170	2	14	CARDINAL
taxlaw-2862	170	3	115	CARDINAL
taxlaw-2862	170	4	117	CARDINAL
taxlaw-2862	170	5	80%	PERCENT
taxlaw-2862	170	6	90%	PERCENT
taxlaw-2862	170	7	10 percent	PERCENT
taxlaw-2862	170	8	90 percent	PERCENT
taxlaw-2862	170	9	1	MONEY
taxlaw-2862	170	10	at least 88 percent	PERCENT
taxlaw-2862	170	11	10 percent	PERCENT
taxlaw-2862	171	1	bird & gendron	ORG
taxlaw-2862	171	2	supra	PERSON
taxlaw-2862	171	3	1	CARDINAL
taxlaw-2862	171	4	115	CARDINAL
taxlaw-2862	171	5	80%	PERCENT
taxlaw-2862	171	6	90%	PERCENT
taxlaw-2862	171	7	supra	PERSON
taxlaw-2862	171	8	20	CARDINAL
taxlaw-2862	171	9	573-74	MONEY
taxlaw-2862	172	1	32	CARDINAL
taxlaw-2862	172	2	supra	PERSON
taxlaw-2862	172	3	22	CARDINAL
taxlaw-2862	172	4	771-73	MONEY
taxlaw-2862	172	5	japan	GPE
taxlaw-2862	172	6	li liu & ben lockwood	ORG
taxlaw-2862	172	7	5371	DATE
taxlaw-2862	172	8	sept. 1	DATE
taxlaw-2862	172	9	2016	DATE
taxlaw-2862	173	1	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2615702	ORG
taxlaw-2862	174	1	uk	GPE
taxlaw-2862	174	2	jarkko harju	PERSON
taxlaw-2862	174	3	tuomas matikka & timo rauhanen	ORG
taxlaw-2862	174	4	184	CARDINAL
taxlaw-2862	174	5	columbia	ORG
taxlaw-2862	175	1	mintz	PERSON
taxlaw-2862	175	2	practices.33	GPE
taxlaw-2862	175	3	annual	DATE
taxlaw-2862	175	4	levels.34	PRODUCT
taxlaw-2862	175	5	2001	DATE
taxlaw-2862	175	6	liam ebrillet al	PERSON
taxlaw-2862	175	7	the international monetary fund	ORG
taxlaw-2862	176	1	2007	DATE
taxlaw-2862	176	2	richard bird	PERSON
taxlaw-2862	176	3	pierre-pascal gendron	PERSON
taxlaw-2862	177	1	36	CARDINAL
taxlaw-2862	177	2	the intervening decade	DATE
taxlaw-2862	178	1	sharon smulders	PERSON
taxlaw-2862	178	2	chris evans	PERSON
taxlaw-2862	179	1	gendron	PERSON
taxlaw-2862	180	1	two	CARDINAL
taxlaw-2862	181	1	first	ORDINAL
taxlaw-2862	182	1	second	ORDINAL
taxlaw-2862	183	1	1	CARDINAL
taxlaw-2862	183	2	3	CARDINAL
taxlaw-2862	183	3	6115	DATE
taxlaw-2862	183	4	sept. 2016	DATE
taxlaw-2862	184	1	finland	GPE
taxlaw-2862	186	1	2004	DATE
taxlaw-2862	187	1	2010	DATE
taxlaw-2862	189	1	33	CARDINAL
taxlaw-2862	189	2	bird & gendron	ORG
taxlaw-2862	189	3	supra	PERSON
taxlaw-2862	189	4	1	CARDINAL
taxlaw-2862	189	5	115	CARDINAL
taxlaw-2862	189	6	zero	CARDINAL
taxlaw-2862	191	1	u.s	GPE
taxlaw-2862	191	2	100,000	MONEY
taxlaw-2862	192	1	34	CARDINAL
taxlaw-2862	192	2	1	CARDINAL
taxlaw-2862	193	1	35	CARDINAL
taxlaw-2862	193	2	14	CARDINAL
taxlaw-2862	193	3	113	CARDINAL
taxlaw-2862	194	1	2001	DATE
taxlaw-2862	194	2	less than 80 percent	PERCENT
taxlaw-2862	195	1	36	CARDINAL
taxlaw-2862	195	2	bird & gendron	ORG
taxlaw-2862	195	3	supra	PERSON
taxlaw-2862	195	4	1	CARDINAL
taxlaw-2862	195	5	25	CARDINAL
taxlaw-2862	195	6	37	CARDINAL
taxlaw-2862	195	7	smulders & evans	ORG
taxlaw-2862	195	8	18	CARDINAL
taxlaw-2862	195	9	296	CARDINAL
taxlaw-2862	196	1	38	CARDINAL
taxlaw-2862	196	2	pierre-pascal gendron	PERSON
taxlaw-2862	196	3	a decade	DATE
taxlaw-2862	196	4	32	CARDINAL
taxlaw-2862	197	1	257	CARDINAL
taxlaw-2862	197	2	265	CARDINAL
taxlaw-2862	197	3	267	CARDINAL
taxlaw-2862	197	4	2017	CARDINAL
taxlaw-2862	198	1	185	CARDINAL
taxlaw-2862	198	2	39	CARDINAL
taxlaw-2862	205	1	u.s.	GPE
taxlaw-2862	206	1	mintz	PERSON
taxlaw-2862	214	1	39	CARDINAL
taxlaw-2862	214	2	supra	PERSON
taxlaw-2862	214	3	20	CARDINAL
taxlaw-2862	214	4	564	CARDINAL
taxlaw-2862	215	1	574	CARDINAL
taxlaw-2862	218	1	40	CARDINAL
taxlaw-2862	218	2	james	PERSON
taxlaw-2862	218	3	supra	PERSON
taxlaw-2862	218	4	2	CARDINAL
taxlaw-2862	218	5	28	DATE
taxlaw-2862	219	1	41	CARDINAL
taxlaw-2862	221	1	bird & gendron	ORG
taxlaw-2862	221	2	supra	PERSON
taxlaw-2862	221	3	1	CARDINAL
taxlaw-2862	221	4	10	CARDINAL
taxlaw-2862	222	1	14	CARDINAL
taxlaw-2862	222	2	alan carter ed.	PERSON
taxlaw-2862	222	3	2005	DATE
taxlaw-2862	224	1	186	CARDINAL
taxlaw-2862	224	2	columbia	ORG
taxlaw-2862	226	1	a.	PERSON
taxlaw-2862	229	1	three	CARDINAL
taxlaw-2862	229	2	1	CARDINAL
taxlaw-2862	230	1	speaking,43	DATE
taxlaw-2862	239	1	1970	DATE
taxlaw-2862	239	2	one	CARDINAL
taxlaw-2862	241	1	42	CARDINAL
taxlaw-2862	241	2	canada	GPE
taxlaw-2862	242	1	canada	GPE
taxlaw-2862	242	2	1990	DATE
taxlaw-2862	242	3	1993	DATE
taxlaw-2862	242	4	27	CARDINAL
taxlaw-2862	242	5	23	CARDINAL
taxlaw-2862	242	6	1997	DATE
taxlaw-2862	242	7	10	CARDINAL
taxlaw-2862	244	1	itai grinberg	PERSON
taxlaw-2862	244	2	63	CARDINAL
taxlaw-2862	244	3	309	CARDINAL
taxlaw-2862	244	4	358	CARDINAL
taxlaw-2862	244	5	2010	DATE
taxlaw-2862	245	1	43	CARDINAL
taxlaw-2862	246	1	44	CARDINAL
taxlaw-2862	246	2	schenk et al.	PERSON
taxlaw-2862	246	3	3	CARDINAL
taxlaw-2862	246	4	20	CARDINAL
taxlaw-2862	246	5	45	CARDINAL
taxlaw-2862	246	6	canadian	NORP
taxlaw-2862	247	1	canadian	NORP
taxlaw-2862	248	1	section 92 of the constitution act	LAW
taxlaw-2862	250	1	gerald laforest	PERSON
taxlaw-2862	250	2	2018	DATE
taxlaw-2862	250	3	187	CARDINAL
taxlaw-2862	250	4	taxpayer.46	ORG
taxlaw-2862	251	1	2	CARDINAL
taxlaw-2862	251	2	second	ORDINAL
taxlaw-2862	258	1	two	CARDINAL
taxlaw-2862	259	1	canadian	NORP
taxlaw-2862	261	1	65	CARDINAL
taxlaw-2862	261	2	may 1981	DATE
taxlaw-2862	262	1	46	CARDINAL
taxlaw-2862	262	2	schenk et al.	PERSON
taxlaw-2862	262	3	3	CARDINAL
taxlaw-2862	262	4	5	DATE
taxlaw-2862	267	1	47	CARDINAL
taxlaw-2862	267	2	alan schenk & oliver oldman	ORG
taxlaw-2862	267	3	4-5 (	PERCENT
taxlaw-2862	268	1	48	CARDINAL
taxlaw-2862	268	2	schenk et al.	PERSON
taxlaw-2862	268	3	3	CARDINAL
taxlaw-2862	268	4	23	DATE
taxlaw-2862	270	1	49	CARDINAL
taxlaw-2862	270	2	crawford	ORG
taxlaw-2862	270	3	21	CARDINAL
taxlaw-2862	270	4	291	CARDINAL
taxlaw-2862	270	5	japan	GPE
taxlaw-2862	270	6	bird & gendron	ORG
taxlaw-2862	270	7	supra	PERSON
taxlaw-2862	270	8	1	CARDINAL
taxlaw-2862	270	9	15	CARDINAL
taxlaw-2862	271	1	today	DATE
taxlaw-2862	271	2	eu	ORG
taxlaw-2862	271	3	zero	CARDINAL
taxlaw-2862	271	4	italy	GPE
taxlaw-2862	271	5	japan	GPE
taxlaw-2862	271	6	american	NORP
taxlaw-2862	272	1	188	CARDINAL
taxlaw-2862	272	2	columbia	ORG
taxlaw-2862	275	1	robin	PERSON
taxlaw-2862	276	1	robin	PERSON
taxlaw-2862	277	1	robin	PERSON
taxlaw-2862	278	1	robin	PERSON
taxlaw-2862	278	2	lee	PERSON
taxlaw-2862	279	1	lee	PERSON
taxlaw-2862	279	2	100	MONEY
taxlaw-2862	280	1	robin	GPE
taxlaw-2862	280	2	200	MONEY
taxlaw-2862	281	1	robin	PERSON
taxlaw-2862	281	2	400	MONEY
taxlaw-2862	282	1	20 percent	PERCENT
taxlaw-2862	283	1	lee	PERSON
taxlaw-2862	283	2	the 20 percent	PERCENT
taxlaw-2862	283	3	120	MONEY
taxlaw-2862	284	1	robin	PERSON
taxlaw-2862	285	1	200	MONEY
taxlaw-2862	285	2	220	MONEY
taxlaw-2862	286	1	20 percent	PERCENT
taxlaw-2862	286	2	220	MONEY
taxlaw-2862	286	3	44	MONEY
taxlaw-2862	286	4	robin	PERSON
taxlaw-2862	286	5	264	MONEY
taxlaw-2862	287	1	first	ORDINAL
taxlaw-2862	287	2	morgan	ORG
taxlaw-2862	287	3	robin	ORG
taxlaw-2862	287	4	64	MONEY
taxlaw-2862	288	1	264	MONEY
taxlaw-2862	290	1	approximately 29 percent	PERCENT
taxlaw-2862	290	2	64	MONEY
taxlaw-2862	290	3	200	MONEY
taxlaw-2862	291	1	lee	PERSON
taxlaw-2862	291	2	robin	PERSON
taxlaw-2862	291	3	lee	PERSON
taxlaw-2862	291	4	20 percent	PERCENT
taxlaw-2862	292	1	200	MONEY
taxlaw-2862	292	2	robin	PERSON
taxlaw-2862	292	3	464	MONEY
taxlaw-2862	293	1	556.80	MONEY
taxlaw-2862	294	1	156.80	MONEY
taxlaw-2862	295	1	400	MONEY
taxlaw-2862	295	2	39.2 percent	PERCENT
taxlaw-2862	296	1	20 percent	PERCENT
taxlaw-2862	296	2	39.2 percent	PERCENT
taxlaw-2862	297	1	two	CARDINAL
taxlaw-2862	298	1	first	ORDINAL
taxlaw-2862	299	1	robin	PERSON
taxlaw-2862	299	2	lee	PERSON
taxlaw-2862	299	3	50	CARDINAL
taxlaw-2862	300	1	ronald h. coase	PERSON
taxlaw-2862	300	2	4	CARDINAL
taxlaw-2862	300	3	386	CARDINAL
taxlaw-2862	300	4	393	CARDINAL
taxlaw-2862	300	5	nov. 1937	DATE
taxlaw-2862	301	1	189	CARDINAL
taxlaw-2862	302	1	second	ORDINAL
taxlaw-2862	302	2	lee	PERSON
taxlaw-2862	303	1	robin	PERSON
taxlaw-2862	303	2	19.2	CARDINAL
taxlaw-2862	304	1	robin	PERSON
taxlaw-2862	304	2	lee	PERSON
taxlaw-2862	308	1	the 20 percent	PERCENT
taxlaw-2862	308	2	20 percent	PERCENT
taxlaw-2862	309	1	robin	GPE
taxlaw-2862	309	2	morgan	PERSON
taxlaw-2862	309	3	lee	PERSON
taxlaw-2862	310	1	1	CARDINAL
taxlaw-2862	310	2	morgan	ORG
taxlaw-2862	310	3	lee	GPE
taxlaw-2862	310	4	$100 plus $20	MONEY
taxlaw-2862	310	5	lee	PERSON
taxlaw-2862	311	1	the tax authority	ORG
taxlaw-2862	312	1	2	CARDINAL
taxlaw-2862	312	2	lee	PERSON
taxlaw-2862	312	3	20	MONEY
taxlaw-2862	314	1	51	CARDINAL
taxlaw-2862	314	2	bird & gendron	ORG
taxlaw-2862	314	3	supra	PERSON
taxlaw-2862	314	4	1	CARDINAL
taxlaw-2862	314	5	30	DATE
taxlaw-2862	315	1	a “later	DATE
taxlaw-2862	316	1	coasian	NORP
taxlaw-2862	318	1	52	CARDINAL
taxlaw-2862	320	1	james a. mirrlees	PERSON
taxlaw-2862	320	2	38	CARDINAL
taxlaw-2862	322	1	175	CARDINAL
taxlaw-2862	322	2	1971	DATE
taxlaw-2862	323	1	190	CARDINAL
taxlaw-2862	323	2	3	CARDINAL
taxlaw-2862	324	1	the cuckoo bird	ORG
taxlaw-2862	324	2	robin	GPE
taxlaw-2862	324	3	$200 plus $40	MONEY
taxlaw-2862	324	4	robin	PERSON
taxlaw-2862	325	1	4.	CARDINAL
taxlaw-2862	325	2	20	MONEY
taxlaw-2862	325	3	40	MONEY
taxlaw-2862	325	4	$200 bird	MONEY
taxlaw-2862	325	5	robin	GPE
taxlaw-2862	326	1	morgan	ORG
taxlaw-2862	326	2	20	MONEY
taxlaw-2862	327	1	5	CARDINAL
taxlaw-2862	328	1	robin	PERSON
taxlaw-2862	328	2	$400 plus $80	MONEY
taxlaw-2862	328	3	robin	PERSON
taxlaw-2862	329	1	6	CARDINAL
taxlaw-2862	329	2	robin	PERSON
taxlaw-2862	329	3	40	MONEY
taxlaw-2862	329	4	80	MONEY
taxlaw-2862	330	1	robin	PERSON
taxlaw-2862	330	2	40	MONEY
taxlaw-2862	331	1	third	ORDINAL
taxlaw-2862	331	2	fifth	ORDINAL
taxlaw-2862	332	1	lee	PERSON
taxlaw-2862	332	2	robin	GPE
taxlaw-2862	332	3	robin	PERSON
taxlaw-2862	334	1	20 percent	PERCENT
taxlaw-2862	335	1	80	MONEY
taxlaw-2862	335	2	400	MONEY
taxlaw-2862	336	1	3	CARDINAL
taxlaw-2862	336	2	third	ORDINAL
taxlaw-2862	338	1	first	ORDINAL
taxlaw-2862	344	1	53	CARDINAL
taxlaw-2862	344	2	crawford	ORG
taxlaw-2862	344	3	21	CARDINAL
taxlaw-2862	344	4	310	CARDINAL
taxlaw-2862	344	5	japan	GPE
taxlaw-2862	345	1	2018	DATE
taxlaw-2862	345	2	191	CARDINAL
taxlaw-2862	345	3	three	CARDINAL
taxlaw-2862	348	1	peter diamond	PERSON
taxlaw-2862	348	2	james mirrlees	PERSON
taxlaw-2862	349	1	2	CARDINAL
taxlaw-2862	349	2	second	ORDINAL
taxlaw-2862	352	1	54	CARDINAL
taxlaw-2862	352	2	david gamage	PERSON
taxlaw-2862	352	3	68	CARDINAL
taxlaw-2862	352	4	355	CARDINAL
taxlaw-2862	352	5	2015	CARDINAL
taxlaw-2862	353	1	55	CARDINAL
taxlaw-2862	354	1	bird & gendron	ORG
taxlaw-2862	354	2	supra	PERSON
taxlaw-2862	354	3	1	CARDINAL
taxlaw-2862	354	4	31	DATE
taxlaw-2862	354	5	firstly	ORDINAL
taxlaw-2862	357	1	secondly	ORDINAL
taxlaw-2862	359	1	56	CARDINAL
taxlaw-2862	359	2	peter diamond & james a. mirrlees	ORG
taxlaw-2862	359	3	61	CARDINAL
taxlaw-2862	361	1	rev	PERSON
taxlaw-2862	361	2	8 (1971	DATE
taxlaw-2862	362	1	crawford	ORG
taxlaw-2862	362	2	21	CARDINAL
taxlaw-2862	362	3	281	CARDINAL
taxlaw-2862	364	1	58	CARDINAL
taxlaw-2862	364	2	bird & gendron	ORG
taxlaw-2862	364	3	supra	PERSON
taxlaw-2862	364	4	1	CARDINAL
taxlaw-2862	364	5	37	DATE
taxlaw-2862	368	1	192	CARDINAL
taxlaw-2862	368	2	columbia	ORG
taxlaw-2862	371	1	zero	CARDINAL
taxlaw-2862	373	1	3	CARDINAL
taxlaw-2862	373	2	third	ORDINAL
taxlaw-2862	374	1	two	CARDINAL
taxlaw-2862	375	1	a.	PERSON
taxlaw-2862	375	2	ian crawford	PERSON
taxlaw-2862	375	3	michael	PERSON
taxlaw-2862	375	4	stephen smith	PERSON
taxlaw-2862	377	1	two	CARDINAL
taxlaw-2862	377	2	59	CARDINAL
taxlaw-2862	377	3	michael keen &	ORG
taxlaw-2862	377	4	stephen smith	PERSON
taxlaw-2862	377	5	59	CARDINAL
taxlaw-2862	377	6	861	CARDINAL
taxlaw-2862	377	7	865	CARDINAL
taxlaw-2862	377	8	dec. 2006	DATE
taxlaw-2862	378	1	60	CARDINAL
taxlaw-2862	378	2	crawford	ORG
taxlaw-2862	378	3	21	CARDINAL
taxlaw-2862	378	4	311	CARDINAL
taxlaw-2862	378	5	one	CARDINAL
taxlaw-2862	379	1	61see	CARDINAL
taxlaw-2862	380	1	281	CARDINAL
taxlaw-2862	381	1	62	CARDINAL
taxlaw-2862	384	1	only one	CARDINAL
taxlaw-2862	384	2	20%	PERCENT
taxlaw-2862	384	3	25%	PERCENT
taxlaw-2862	387	1	20	MONEY
taxlaw-2862	387	2	100	MONEY
taxlaw-2862	387	3	20 percent	PERCENT
taxlaw-2862	387	4	80	MONEY
taxlaw-2862	388	1	25 percent	PERCENT
taxlaw-2862	388	2	20 percent	PERCENT
taxlaw-2862	389	1	63	CARDINAL
taxlaw-2862	390	1	193	CARDINAL
taxlaw-2862	392	1	two	CARDINAL
taxlaw-2862	398	1	two	CARDINAL
taxlaw-2862	398	2	1	CARDINAL
taxlaw-2862	398	3	2	CARDINAL
taxlaw-2862	398	4	purchases.67	ORG
taxlaw-2862	398	5	two	CARDINAL
taxlaw-2862	400	1	robin	GPE
taxlaw-2862	400	2	robin	PERSON
taxlaw-2862	400	3	robin	PERSON
taxlaw-2862	400	4	64	CARDINAL
taxlaw-2862	400	5	robin boadway	PERSON
taxlaw-2862	400	6	55	CARDINAL
taxlaw-2862	400	7	j. pub.	ORG
taxlaw-2862	402	1	71	DATE
taxlaw-2862	402	2	sept. 1994	DATE
taxlaw-2862	403	1	crawford	GPE
taxlaw-2862	403	2	21	CARDINAL
taxlaw-2862	403	3	282	CARDINAL
taxlaw-2862	404	1	65	CARDINAL
taxlaw-2862	404	2	bird & gendron	ORG
taxlaw-2862	404	3	supra	PERSON
taxlaw-2862	404	4	1	CARDINAL
taxlaw-2862	404	5	31	DATE
taxlaw-2862	404	6	two	CARDINAL
taxlaw-2862	404	7	two	CARDINAL
taxlaw-2862	405	1	66	CARDINAL
taxlaw-2862	405	2	dina pomerantz	PERSON
taxlaw-2862	405	3	105	CARDINAL
taxlaw-2862	407	1	rev	PERSON
taxlaw-2862	407	2	2539	CARDINAL
taxlaw-2862	407	3	2540	DATE
taxlaw-2862	407	4	2015	DATE
taxlaw-2862	407	5	third	ORDINAL
taxlaw-2862	407	6	two	CARDINAL
taxlaw-2862	407	7	over 445,000	CARDINAL
taxlaw-2862	408	1	67	CARDINAL
taxlaw-2862	408	2	bird & gendron	ORG
taxlaw-2862	408	3	supra	PERSON
taxlaw-2862	408	4	1	CARDINAL
taxlaw-2862	408	5	31	CARDINAL
taxlaw-2862	408	6	194	CARDINAL
taxlaw-2862	408	7	columbia	ORG
taxlaw-2862	409	1	morgan: morgan	ORG
taxlaw-2862	414	1	mintz	PERSON
taxlaw-2862	414	2	non-zero	CARDINAL
taxlaw-2862	415	1	68	CARDINAL
taxlaw-2862	415	2	32	DATE
taxlaw-2862	417	1	69	CARDINAL
taxlaw-2862	418	1	two	CARDINAL
taxlaw-2862	419	1	70	CARDINAL
taxlaw-2862	419	2	3	DATE
taxlaw-2862	419	3	1991	DATE
taxlaw-2862	419	4	egypt	GPE
taxlaw-2862	419	5	north african	NORP
taxlaw-2862	419	6	morocco	GPE
taxlaw-2862	419	7	algeria	GPE
taxlaw-2862	419	8	tunisia	GPE
taxlaw-2862	419	9	egypt	GPE
taxlaw-2862	419	10	first	ORDINAL
taxlaw-2862	419	11	2001	DATE
taxlaw-2862	419	12	egypt	GPE
taxlaw-2862	421	1	a decade earlier	DATE
taxlaw-2862	421	2	egypt	GPE
taxlaw-2862	421	3	15 years ago	DATE
taxlaw-2862	421	4	one	CARDINAL
taxlaw-2862	423	1	71	CARDINAL
taxlaw-2862	423	2	crawford	ORG
taxlaw-2862	423	3	21	CARDINAL
taxlaw-2862	423	4	299	CARDINAL
taxlaw-2862	423	5	korea	GPE
taxlaw-2862	423	6	mexico	GPE
taxlaw-2862	423	7	spain	GPE
taxlaw-2862	423	8	sweden	GPE
taxlaw-2862	423	9	zero	CARDINAL
taxlaw-2862	423	10	smulders & evans	ORG
taxlaw-2862	423	11	18	CARDINAL
taxlaw-2862	423	12	293-94	CARDINAL
taxlaw-2862	423	13	34	CARDINAL
taxlaw-2862	423	14	oecd	ORG
taxlaw-2862	423	15	28	CARDINAL
taxlaw-2862	423	16	alfons j. weichenrieder	PERSON
taxlaw-2862	423	17	13-23	CARDINAL
taxlaw-2862	423	18	oecd	ORG
taxlaw-2862	423	19	sept. 25, 2007	DATE
taxlaw-2862	424	1	195	CARDINAL
taxlaw-2862	425	1	the early days	DATE
taxlaw-2862	427	1	zero	CARDINAL
taxlaw-2862	429	1	third	ORDINAL
taxlaw-2862	431	1	fourth	ORDINAL
taxlaw-2862	431	2	72	CARDINAL
taxlaw-2862	431	3	14	CARDINAL
taxlaw-2862	431	4	115	CARDINAL
taxlaw-2862	432	1	smulders & evans	ORG
taxlaw-2862	432	2	18	CARDINAL
taxlaw-2862	432	3	295	CARDINAL
taxlaw-2862	432	4	i]n	DATE
taxlaw-2862	432	5	south africa	GPE
taxlaw-2862	432	6	ethiopia	GPE
taxlaw-2862	433	1	73	CARDINAL
taxlaw-2862	434	1	ebrill et al.	PERSON
taxlaw-2862	434	2	14	CARDINAL
taxlaw-2862	434	3	116	CARDINAL
taxlaw-2862	435	1	3	CARDINAL
taxlaw-2862	435	2	449	CARDINAL
taxlaw-2862	435	3	china	GPE
taxlaw-2862	436	1	3%—without	CARDINAL
taxlaw-2862	437	1	the tax bureau	ORG
taxlaw-2862	437	2	3%	PERCENT
taxlaw-2862	438	1	china	GPE
taxlaw-2862	438	2	smulders & evans	ORG
taxlaw-2862	438	3	18	CARDINAL
taxlaw-2862	438	4	294	CARDINAL
taxlaw-2862	438	5	mexico	GPE
taxlaw-2862	438	6	turkey	GPE
taxlaw-2862	438	7	spain	GPE
taxlaw-2862	439	1	sweden	GPE
taxlaw-2862	440	1	74	CARDINAL
taxlaw-2862	440	2	supra	PERSON
taxlaw-2862	440	3	1	CARDINAL
taxlaw-2862	440	4	115	CARDINAL
taxlaw-2862	442	1	117	CARDINAL
taxlaw-2862	445	1	76	CARDINAL
taxlaw-2862	445	2	59	CARDINAL
taxlaw-2862	445	3	861	CARDINAL
taxlaw-2862	445	4	863	CARDINAL
taxlaw-2862	447	1	865-66	CARDINAL
taxlaw-2862	448	1	supra	PERSON
taxlaw-2862	448	2	66	CARDINAL
taxlaw-2862	448	3	2540	CARDINAL
taxlaw-2862	449	1	196	CARDINAL
taxlaw-2862	449	2	columbia	ORG
taxlaw-2862	450	1	zero	CARDINAL
taxlaw-2862	451	1	zero	CARDINAL
taxlaw-2862	451	2	a. model	PERSON
taxlaw-2862	451	3	2004	DATE
taxlaw-2862	451	4	michael	PERSON
taxlaw-2862	451	5	jack mintz	PERSON
taxlaw-2862	452	1	1	CARDINAL
taxlaw-2862	457	1	five	CARDINAL
taxlaw-2862	458	1	first	ORDINAL
taxlaw-2862	458	2	two	CARDINAL
taxlaw-2862	458	3	first	ORDINAL
taxlaw-2862	458	4	second	ORDINAL
taxlaw-2862	459	1	16	CARDINAL
taxlaw-2862	459	2	curtin	PRODUCT
taxlaw-2862	461	1	98.01	CARDINAL
taxlaw-2862	461	2	1998	DATE
taxlaw-2862	462	1	79	CARDINAL
taxlaw-2862	462	2	crawford	ORG
taxlaw-2862	462	3	21	CARDINAL
taxlaw-2862	462	4	309	CARDINAL
taxlaw-2862	463	1	80	CARDINAL
taxlaw-2862	463	2	bird & gendron	ORG
taxlaw-2862	463	3	supra	PERSON
taxlaw-2862	463	4	1	CARDINAL
taxlaw-2862	463	5	115	CARDINAL
taxlaw-2862	464	1	81	CARDINAL
taxlaw-2862	464	2	supra	PERSON
taxlaw-2862	464	3	20	CARDINAL
taxlaw-2862	464	4	574	CARDINAL
taxlaw-2862	464	5	197	CARDINAL
taxlaw-2862	464	6	two	CARDINAL
taxlaw-2862	464	7	one	CARDINAL
taxlaw-2862	465	1	model.84	ORG
taxlaw-2862	469	1	mintz	PERSON
taxlaw-2862	470	1	mintz	PERSON
taxlaw-2862	470	2	three	CARDINAL
taxlaw-2862	470	3	mintz	PERSON
taxlaw-2862	470	4	1	MONEY
taxlaw-2862	470	5	85	CARDINAL
taxlaw-2862	473	1	cedric sandford	PERSON
taxlaw-2862	473	2	14	CARDINAL
taxlaw-2862	474	1	f. 125	PERSON
taxlaw-2862	474	2	128	DATE
taxlaw-2862	474	3	1997	DATE
taxlaw-2862	476	1	first	ORDINAL
taxlaw-2862	478	1	83	CARDINAL
taxlaw-2862	478	2	annual	DATE
taxlaw-2862	478	3	500	MONEY
taxlaw-2862	479	1	10,000	MONEY
taxlaw-2862	479	2	annual	DATE
taxlaw-2862	479	3	5 percent	PERCENT
taxlaw-2862	480	1	1,000,000	MONEY
taxlaw-2862	480	2	only 0.05 percent	PERCENT
taxlaw-2862	481	1	5	MONEY
taxlaw-2862	481	2	100	MONEY
taxlaw-2862	482	1	annual	DATE
taxlaw-2862	484	1	84	CARDINAL
taxlaw-2862	484	2	supra	PERSON
taxlaw-2862	484	3	20	CARDINAL
taxlaw-2862	484	4	564	CARDINAL
taxlaw-2862	485	1	85	CARDINAL
taxlaw-2862	485	2	562	CARDINAL
taxlaw-2862	486	1	ebrill et al	PERSON
taxlaw-2862	487	1	an additional $1	MONEY
taxlaw-2862	488	1	1	CARDINAL
taxlaw-2862	489	1	an additional $1	MONEY
taxlaw-2862	489	2	more than $1	MONEY
taxlaw-2862	490	1	198	CARDINAL
taxlaw-2862	495	1	one	CARDINAL
taxlaw-2862	495	2	zero	CARDINAL
taxlaw-2862	498	1	first	ORDINAL
taxlaw-2862	500	1	second	ORDINAL
taxlaw-2862	502	1	third	ORDINAL
taxlaw-2862	503	1	fourth	ORDINAL
taxlaw-2862	504	1	mintz	PERSON
taxlaw-2862	504	2	france	GPE
taxlaw-2862	504	3	ireland	GPE
taxlaw-2862	504	4	malta	GPE
taxlaw-2862	504	5	2	CARDINAL
taxlaw-2862	507	1	14	CARDINAL
taxlaw-2862	507	2	118	CARDINAL
taxlaw-2862	507	3	86	CARDINAL
taxlaw-2862	509	1	supra	PERSON
taxlaw-2862	509	2	20	CARDINAL
taxlaw-2862	509	3	569	CARDINAL
taxlaw-2862	510	1	14	CARDINAL
taxlaw-2862	510	2	120	CARDINAL
taxlaw-2862	511	1	87	CARDINAL
taxlaw-2862	511	2	41	CARDINAL
taxlaw-2862	511	3	15	CARDINAL
taxlaw-2862	511	4	1	CARDINAL
taxlaw-2862	511	5	199	CARDINAL
taxlaw-2862	512	1	two	CARDINAL
taxlaw-2862	512	2	mintz	PERSON
taxlaw-2862	513	1	supra	PERSON
taxlaw-2862	513	2	20	CARDINAL
taxlaw-2862	513	3	565	CARDINAL
taxlaw-2862	514	1	90	CARDINAL
taxlaw-2862	515	1	91	CARDINAL
taxlaw-2862	515	2	antigua	GPE
taxlaw-2862	515	3	barbuda	GPE
taxlaw-2862	516	1	2006	DATE
taxlaw-2862	519	1	92	CARDINAL
taxlaw-2862	519	2	supra	PERSON
taxlaw-2862	519	3	20	CARDINAL
taxlaw-2862	519	4	564	CARDINAL
taxlaw-2862	519	5	1-l	CARDINAL
taxlaw-2862	524	1	94	CARDINAL
taxlaw-2862	527	1	95	CARDINAL
taxlaw-2862	529	1	96	CARDINAL
taxlaw-2862	530	1	565	CARDINAL
taxlaw-2862	531	1	200	CARDINAL
taxlaw-2862	531	2	columbia	ORG
taxlaw-2862	532	1	mintz	PERSON
taxlaw-2862	534	1	third	ORDINAL
taxlaw-2862	534	2	two	CARDINAL
taxlaw-2862	535	1	mintz	PERSON
taxlaw-2862	535	2	mintz	PERSON
taxlaw-2862	536	1	four	CARDINAL
taxlaw-2862	537	1	first	ORDINAL
taxlaw-2862	537	2	second	ORDINAL
taxlaw-2862	537	3	third	ORDINAL
taxlaw-2862	537	4	fourth	ORDINAL
taxlaw-2862	537	5	97	CARDINAL
taxlaw-2862	537	6	568	CARDINAL
taxlaw-2862	538	1	98	CARDINAL
taxlaw-2862	540	1	100	CARDINAL
taxlaw-2862	541	1	569	CARDINAL
taxlaw-2862	543	1	568-69	CARDINAL
taxlaw-2862	544	1	101	CARDINAL
taxlaw-2862	545	1	102	CARDINAL
taxlaw-2862	547	1	103	CARDINAL
taxlaw-2862	548	1	571	CARDINAL
taxlaw-2862	549	1	104	CARDINAL
taxlaw-2862	554	1	2018	DATE
taxlaw-2862	554	2	201	CARDINAL
taxlaw-2862	554	3	canada	GPE
taxlaw-2862	554	4	canadian	NORP
taxlaw-2862	554	5	2000	DATE
taxlaw-2862	554	6	two	CARDINAL
taxlaw-2862	554	7	one	CARDINAL
taxlaw-2862	555	1	second	ORDINAL
taxlaw-2862	555	2	mintz	PERSON
taxlaw-2862	555	3	15 percent	PERCENT
taxlaw-2862	555	4	101,500	MONEY
taxlaw-2862	555	5	2002	DATE
taxlaw-2862	555	6	mintz	PERSON
taxlaw-2862	555	7	more than half	CARDINAL
taxlaw-2862	556	1	half	CARDINAL
taxlaw-2862	557	1	one	CARDINAL
taxlaw-2862	557	2	more than 90 percent	PERCENT
taxlaw-2862	559	1	mintz	PERSON
taxlaw-2862	559	2	100	MONEY
taxlaw-2862	559	3	today	DATE
taxlaw-2862	560	1	one	CARDINAL
taxlaw-2862	560	2	30,000	MONEY
taxlaw-2862	560	3	canadian	NORP
taxlaw-2862	560	4	mintz	PERSON
taxlaw-2862	560	5	two	CARDINAL
taxlaw-2862	563	1	106	CARDINAL
taxlaw-2862	564	1	572	CARDINAL
taxlaw-2862	564	2	canadian	NORP
taxlaw-2862	565	1	107	CARDINAL
taxlaw-2862	566	1	573	CARDINAL
taxlaw-2862	568	1	108	CARDINAL
taxlaw-2862	568	2	2	CARDINAL
taxlaw-2862	568	3	2	CARDINAL
taxlaw-2862	569	1	109	CARDINAL
taxlaw-2862	570	1	572	CARDINAL
taxlaw-2862	570	2	100	MONEY
taxlaw-2862	571	1	110	CARDINAL
taxlaw-2862	571	2	42	CARDINAL
taxlaw-2862	571	3	1991	DATE
taxlaw-2862	572	1	111	CARDINAL
taxlaw-2862	572	2	supra	PERSON
taxlaw-2862	572	3	20	CARDINAL
taxlaw-2862	572	4	572	CARDINAL
taxlaw-2862	572	5	more than one	CARDINAL
taxlaw-2862	573	1	one	CARDINAL
taxlaw-2862	575	1	two	CARDINAL
taxlaw-2862	575	2	202	CARDINAL
taxlaw-2862	575	3	close to zero	CARDINAL
taxlaw-2862	576	1	mintz	PERSON
taxlaw-2862	581	1	the years	DATE
taxlaw-2862	581	2	mintz	PERSON
taxlaw-2862	584	1	a.	PERSON
taxlaw-2862	584	2	japanese	NORP
taxlaw-2862	584	3	uk	GPE
taxlaw-2862	584	4	finnish	NORP
taxlaw-2862	585	1	three	CARDINAL
taxlaw-2862	586	1	first	ORDINAL
taxlaw-2862	586	2	2009	DATE
taxlaw-2862	586	3	kazuki onji	PERSON
taxlaw-2862	586	4	japan	GPE
taxlaw-2862	586	5	1989	DATE
taxlaw-2862	587	1	500 million yen	MONEY
taxlaw-2862	587	2	$3.3 million	MONEY
taxlaw-2862	587	3	80 percent	PERCENT
taxlaw-2862	587	4	nearly 97 percent	PERCENT
taxlaw-2862	587	5	1989	DATE
taxlaw-2862	587	6	more than 80 percent	PERCENT
taxlaw-2862	587	7	two	CARDINAL
taxlaw-2862	587	8	1988	DATE
taxlaw-2862	587	9	1990	DATE
taxlaw-2862	588	1	112	CARDINAL
taxlaw-2862	588	2	bird & gendron	ORG
taxlaw-2862	588	3	supra	PERSON
taxlaw-2862	588	4	1	CARDINAL
taxlaw-2862	588	5	531	CARDINAL
taxlaw-2862	588	6	113	CARDINAL
taxlaw-2862	588	7	supra	PERSON
taxlaw-2862	588	8	22	CARDINAL
taxlaw-2862	588	9	767	CARDINAL
taxlaw-2862	588	10	114	CARDINAL
taxlaw-2862	589	1	768 115	CARDINAL
taxlaw-2862	589	2	203	CARDINAL
taxlaw-2862	589	3	japan	GPE
taxlaw-2862	590	1	second	ORDINAL
taxlaw-2862	590	2	jarkko harju	PERSON
taxlaw-2862	590	3	tuomas matikka	PERSON
taxlaw-2862	590	4	timo rauhanen	PERSON
taxlaw-2862	590	5	2016	DATE
taxlaw-2862	590	6	finland	GPE
taxlaw-2862	590	7	2000	DATE
taxlaw-2862	590	8	2011.118 finland	GPE
taxlaw-2862	590	9	8,500 euros	CARDINAL
taxlaw-2862	590	10	about $10,500	MONEY
taxlaw-2862	590	11	japan	GPE
taxlaw-2862	592	1	third	ORDINAL
taxlaw-2862	592	2	2016	CARDINAL
taxlaw-2862	592	3	li liu	PERSON
taxlaw-2862	592	4	benjamin lockwood	PERSON
taxlaw-2862	592	5	two	CARDINAL
taxlaw-2862	592	6	b2c	ORG
taxlaw-2862	594	1	771-72	DATE
taxlaw-2862	595	1	117	CARDINAL
taxlaw-2862	595	2	772	CARDINAL
taxlaw-2862	596	1	118	CARDINAL
taxlaw-2862	596	2	harju	NORP
taxlaw-2862	596	3	supra	PERSON
taxlaw-2862	596	4	32	CARDINAL
taxlaw-2862	596	5	10	CARDINAL
taxlaw-2862	596	6	119	CARDINAL
taxlaw-2862	597	1	2	CARDINAL
taxlaw-2862	597	2	120	CARDINAL
taxlaw-2862	598	1	3	CARDINAL
taxlaw-2862	598	2	121	CARDINAL
taxlaw-2862	599	1	3-6	CARDINAL
taxlaw-2862	599	2	22	DATE
taxlaw-2862	599	3	122	CARDINAL
taxlaw-2862	600	1	1	CARDINAL
taxlaw-2862	600	2	123	CARDINAL
taxlaw-2862	601	1	30	DATE
taxlaw-2862	601	2	2011	DATE
taxlaw-2862	602	1	2010	DATE
taxlaw-2862	605	1	11	CARDINAL
taxlaw-2862	605	2	2010-2011	DATE
taxlaw-2862	605	3	previous years	DATE
taxlaw-2862	607	1	124	CARDINAL
taxlaw-2862	608	1	36	DATE
taxlaw-2862	611	1	125	CARDINAL
taxlaw-2862	611	2	liu & lockwood	ORG
taxlaw-2862	611	3	supra	PERSON
taxlaw-2862	611	4	32	CARDINAL
taxlaw-2862	611	5	2-3	DATE
taxlaw-2862	611	6	126	CARDINAL
taxlaw-2862	612	1	3	CARDINAL
taxlaw-2862	612	2	204	CARDINAL
taxlaw-2862	614	1	liu	PERSON
taxlaw-2862	614	2	lockwood	PERSON
taxlaw-2862	614	3	uk	GPE
taxlaw-2862	614	4	april 1, 2004	DATE
taxlaw-2862	614	5	march 30	DATE
taxlaw-2862	615	1	first	ORDINAL
taxlaw-2862	616	1	0.82	CARDINAL
taxlaw-2862	616	2	1.29	CARDINAL
taxlaw-2862	616	3	all years	DATE
taxlaw-2862	617	1	second	ORDINAL
taxlaw-2862	617	2	annual	DATE
taxlaw-2862	617	3	third	ORDINAL
taxlaw-2862	617	4	liu	PERSON
taxlaw-2862	617	5	lockwood	PERSON
taxlaw-2862	617	6	three	CARDINAL
taxlaw-2862	619	1	imply.131	GPE
taxlaw-2862	620	1	liu	PERSON
taxlaw-2862	620	2	lockwood	PERSON
taxlaw-2862	620	3	127	CARDINAL
taxlaw-2862	621	1	20-21	DATE
taxlaw-2862	622	1	129	CARDINAL
taxlaw-2862	623	1	25	DATE
taxlaw-2862	623	2	130	CARDINAL
taxlaw-2862	624	1	26-27, 31	DATE
taxlaw-2862	625	1	131	CARDINAL
taxlaw-2862	625	2	supra	PERSON
taxlaw-2862	625	3	22	CARDINAL
taxlaw-2862	625	4	773	CARDINAL
taxlaw-2862	629	1	132	CARDINAL
taxlaw-2862	629	2	liu & lockwood	ORG
taxlaw-2862	629	3	supra	PERSON
taxlaw-2862	629	4	32	CARDINAL
taxlaw-2862	629	5	1	CARDINAL
taxlaw-2862	629	6	133	CARDINAL
taxlaw-2862	629	7	18	DATE
taxlaw-2862	629	8	first	ORDINAL
taxlaw-2862	631	1	second	ORDINAL
taxlaw-2862	631	2	lockwood	GPE
taxlaw-2862	631	3	2016	DATE
taxlaw-2862	631	4	2018	DATE
taxlaw-2862	631	5	205	CARDINAL
taxlaw-2862	631	6	finland	GPE
taxlaw-2862	631	7	uk	GPE
taxlaw-2862	631	8	japan	GPE
taxlaw-2862	632	1	mintz	PERSON
taxlaw-2862	633	1	mintz	PERSON
taxlaw-2862	635	1	a decade ago	DATE
taxlaw-2862	635	2	2005	DATE
taxlaw-2862	635	3	today	DATE
taxlaw-2862	635	4	a few thousand dollars	MONEY
taxlaw-2862	636	1	the european union	ORG
taxlaw-2862	636	2	zero	CARDINAL
taxlaw-2862	636	3	1	CARDINAL
taxlaw-2862	636	4	2016	CARDINAL
taxlaw-2862	636	5	united states dollars	ORG
taxlaw-2862	636	6	the beginning of 2018	DATE
taxlaw-2862	636	7	oecd	ORG
taxlaw-2862	636	8	the united states	GPE
taxlaw-2862	637	1	136	CARDINAL
taxlaw-2862	640	1	134	CARDINAL
taxlaw-2862	640	2	bird & gendron	ORG
taxlaw-2862	640	3	supra	PERSON
taxlaw-2862	640	4	1	CARDINAL
taxlaw-2862	640	5	115	CARDINAL
taxlaw-2862	641	1	135	CARDINAL
taxlaw-2862	641	2	41	CARDINAL
taxlaw-2862	641	3	5	CARDINAL
taxlaw-2862	641	4	136	CARDINAL
taxlaw-2862	642	1	137	CARDINAL
taxlaw-2862	644	1	supra	PERSON
taxlaw-2862	644	2	20	CARDINAL
taxlaw-2862	644	3	562	CARDINAL
taxlaw-2862	645	1	michael smart	PERSON
taxlaw-2862	645	2	canada	GPE
taxlaw-2862	646	1	5	CARDINAL
taxlaw-2862	646	2	calgary sch	PERSON
taxlaw-2862	649	1	1,	PERCENT
taxlaw-2862	649	2	20	DATE
taxlaw-2862	649	3	2012	DATE
taxlaw-2862	649	4	canadian	NORP
taxlaw-2862	649	5	200,000	MONEY
taxlaw-2862	649	6	500,000	MONEY
taxlaw-2862	650	1	206	CARDINAL
taxlaw-2862	650	2	columbia	ORG
taxlaw-2862	650	3	1	CARDINAL
taxlaw-2862	650	4	oecd	ORG
taxlaw-2862	650	5	values138	PRODUCT
taxlaw-2862	650	6	50,000	MONEY
taxlaw-2862	650	7	2016	DATE
taxlaw-2862	650	8	australia	GPE
taxlaw-2862	650	9	50,336	MONEY
taxlaw-2862	650	10	austria	GPE
taxlaw-2862	650	11	37,500	MONEY
taxlaw-2862	650	12	belgium	GPE
taxlaw-2862	650	13	31,250	MONEY
taxlaw-2862	650	14	canada	GPE
taxlaw-2862	650	15	$24,000 chile	MONEY
taxlaw-2862	650	16	czech	NORP
taxlaw-2862	650	17	76,923	MONEY
taxlaw-2862	650	18	denmark	GPE
taxlaw-2862	650	19	6,793	MONEY
taxlaw-2862	650	20	74,074	MONEY
taxlaw-2862	650	21	finland	GPE
taxlaw-2862	650	22	10,989	MONEY
taxlaw-2862	650	23	france	GPE
taxlaw-2862	650	24	101,841	MONEY
taxlaw-2862	650	25	germany	GPE
taxlaw-2862	650	26	22,436	MONEY
taxlaw-2862	650	27	greece	GPE
taxlaw-2862	650	28	16,667	MONEY
taxlaw-2862	650	29	hungary	GPE
taxlaw-2862	650	30	59,259	MONEY
taxlaw-2862	650	31	ireland	GPE
taxlaw-2862	650	32	92,593	MONEY
taxlaw-2862	650	33	israel	GPE
taxlaw-2862	650	34	$25,850	MONEY
taxlaw-2862	650	35	italy	GPE
taxlaw-2862	650	36	41,667	MONEY
taxlaw-2862	650	37	japan	GPE
taxlaw-2862	650	38	$100,000 korea $	MONEY
taxlaw-2862	650	39	27,429	MONEY
taxlaw-2862	650	40	latvia	GPE
taxlaw-2862	650	41	80,00	DATE
taxlaw-2862	650	42	luxembourg	GPE
taxlaw-2862	650	43	$33,333 mexico $	MONEY
taxlaw-2862	650	44	1,640	MONEY
taxlaw-2862	650	45	new zealand	GPE
taxlaw-2862	650	46	40,816	MONEY
taxlaw-2862	650	47	norway	GPE
taxlaw-2862	650	48	4,950	MONEY
taxlaw-2862	650	49	poland	GPE
taxlaw-2862	650	50	111,732	MONEY
taxlaw-2862	650	51	portugal	GPE
taxlaw-2862	650	52	16,949	MONEY
taxlaw-2862	650	53	101,612	MONEY
taxlaw-2862	650	54	slovenia	GPE
taxlaw-2862	650	55	83,333	MONEY
taxlaw-2862	650	56	spain	GPE
taxlaw-2862	650	57	sweden	GPE
taxlaw-2862	650	58	$3,304 switzerland $	MONEY
taxlaw-2862	650	59	81,301	MONEY
taxlaw-2862	650	60	turkey	GPE
taxlaw-2862	650	61	0	MONEY
taxlaw-2862	650	62	121,429	MONEY
taxlaw-2862	650	63	48,841	MONEY
taxlaw-2862	650	64	32,292	MONEY
taxlaw-2862	650	65	oecd	ORG
taxlaw-2862	650	66	oecd	ORG
taxlaw-2862	652	1	207	CARDINAL
taxlaw-2862	652	2	1	CARDINAL
taxlaw-2862	653	1	48,841	MONEY
taxlaw-2862	653	2	approximately $32,000	MONEY
taxlaw-2862	654	1	zero	CARDINAL
taxlaw-2862	655	1	60 percent	PERCENT
taxlaw-2862	655	2	1	CARDINAL
taxlaw-2862	655	3	50,000	MONEY
taxlaw-2862	655	4	france	GPE
taxlaw-2862	655	5	japan	GPE
taxlaw-2862	655	6	poland	GPE
taxlaw-2862	655	7	slovak republic	GPE
taxlaw-2862	655	8	uk	GPE
taxlaw-2862	655	9	100,000	MONEY
taxlaw-2862	656	1	between 2016 and 2018	CARDINAL
taxlaw-2862	656	2	16,000 eur to	MONEY
taxlaw-2862	656	3	hungary	GPE
taxlaw-2862	656	4	6,000	CARDINAL
taxlaw-2862	656	5	latvia	GPE
taxlaw-2862	656	6	40,000 eur to	MONEY
taxlaw-2862	656	7	50,000	CARDINAL
taxlaw-2862	656	8	poland	GPE
taxlaw-2862	656	9	150,000	CARDINAL
taxlaw-2862	656	10	pln	ORG
taxlaw-2862	656	11	sweden	GPE
taxlaw-2862	656	12	zero	CARDINAL
taxlaw-2862	656	13	about $3,000.141	MONEY
taxlaw-2862	656	14	2007	DATE
taxlaw-2862	656	15	australia	GPE
taxlaw-2862	656	16	$50,000 to $75,000	MONEY
taxlaw-2862	656	17	oecd	ORG
taxlaw-2862	656	18	recent years	DATE
taxlaw-2862	656	19	tanzania	GPE
taxlaw-2862	656	20	zambia	GPE
taxlaw-2862	656	21	2000s.144	CARDINAL
taxlaw-2862	656	22	about $5,000	MONEY
taxlaw-2862	656	23	1991	DATE
taxlaw-2862	656	24	approximately $29,500	MONEY
taxlaw-2862	656	25	98,500	MONEY
taxlaw-2862	656	26	139	CARDINAL
taxlaw-2862	656	27	oecd	ORG
taxlaw-2862	656	28	2.a2.3	CARDINAL
taxlaw-2862	657	1	annual	DATE
taxlaw-2862	659	1	7, 2018	DATE
taxlaw-2862	659	2	20	CARDINAL
taxlaw-2862	659	3	33	CARDINAL
taxlaw-2862	659	4	oecd	ORG
taxlaw-2862	659	5	below $50,000	MONEY
taxlaw-2862	659	6	the beginning of 2018	DATE
taxlaw-2862	660	1	140	CARDINAL
taxlaw-2862	660	2	oecd	ORG
taxlaw-2862	660	3	supra	PERSON
taxlaw-2862	660	4	138	CARDINAL
taxlaw-2862	660	5	2018	DATE
taxlaw-2862	660	6	2016	CARDINAL
taxlaw-2862	661	1	141	CARDINAL
taxlaw-2862	661	2	2008	DATE
taxlaw-2862	661	3	eu	ORG
taxlaw-2862	661	4	europe	LOC
taxlaw-2862	662	1	european	NORP
taxlaw-2862	662	2	europe	LOC
taxlaw-2862	662	3	2008	DATE
taxlaw-2862	662	4	394	CARDINAL
taxlaw-2862	662	5	june 2008	DATE
taxlaw-2862	663	1	one	CARDINAL
taxlaw-2862	663	2	eu	ORG
taxlaw-2862	663	3	up to €100	MONEY
taxlaw-2862	663	4	000	CARDINAL
taxlaw-2862	664	1	€100 000	MONEY
taxlaw-2862	665	1	142	CARDINAL
taxlaw-2862	665	2	1999	DATE
taxlaw-2862	665	3	68	CARDINAL
taxlaw-2862	665	4	2016	DATE
taxlaw-2862	665	5	cth	PERSON
taxlaw-2862	665	6	austl	GPE
taxlaw-2862	666	1	australia	GPE
taxlaw-2862	667	1	47	CARDINAL
taxlaw-2862	667	2	mar. 2017	DATE
taxlaw-2862	669	1	143	CARDINAL
taxlaw-2862	669	2	laos	GPE
taxlaw-2862	669	3	2009	DATE
taxlaw-2862	669	4	49,000	MONEY
taxlaw-2862	669	5	4 million	CARDINAL
taxlaw-2862	669	6	laotian	NORP
taxlaw-2862	670	1	pricewaterhousecoopers	GPE
taxlaw-2862	670	2	lao pdr	PERSON
taxlaw-2862	670	3	2013	DATE
taxlaw-2862	671	1	dec. 18	DATE
taxlaw-2862	671	2	2017	DATE
taxlaw-2862	672	1	gambia	GPE
taxlaw-2862	672	2	2013	DATE
taxlaw-2862	672	3	saint kitts	PERSON
taxlaw-2862	672	4	2010	DATE
taxlaw-2862	672	5	congo	GPE
taxlaw-2862	672	6	2012	DATE
taxlaw-2862	672	7	2012	DATE
taxlaw-2862	672	8	2009	DATE
taxlaw-2862	672	9	grenada	GPE
taxlaw-2862	672	10	2010	DATE
taxlaw-2862	672	11	sierra leone	PERSON
taxlaw-2862	672	12	2009	DATE
taxlaw-2862	672	13	malaysian	NORP
taxlaw-2862	672	14	malaysia goods & services	ORG
taxlaw-2862	672	15	jan. 24 2014	DATE
taxlaw-2862	673	1	144	CARDINAL
taxlaw-2862	673	2	int’l monetary fund	ORG
taxlaw-2862	673	3	63	CARDINAL
taxlaw-2862	673	4	70	DATE
taxlaw-2862	673	5	2011	DATE
taxlaw-2862	675	1	145	CARDINAL
taxlaw-2862	675	2	29	CARDINAL
taxlaw-2862	676	1	281	CARDINAL
taxlaw-2862	676	2	285	CARDINAL
taxlaw-2862	676	3	2014	DATE
taxlaw-2862	677	1	208	CARDINAL
taxlaw-2862	677	2	columbia	ORG
taxlaw-2862	678	1	mintz	PERSON
taxlaw-2862	678	2	1	CARDINAL
taxlaw-2862	679	1	canadian	NORP
taxlaw-2862	680	1	one	CARDINAL
taxlaw-2862	681	1	2001	DATE
taxlaw-2862	682	1	2	CARDINAL
taxlaw-2862	683	1	11.1)147	CARDINAL
taxlaw-2862	684	1	1999	DATE
taxlaw-2862	684	2	albania	GPE
taxlaw-2862	684	3	$32,000 $50,000	MONEY
taxlaw-2862	684	4	benin	GPE
taxlaw-2862	684	5	bulgaria	GPE
taxlaw-2862	684	6	42,000 50,000	CARDINAL
taxlaw-2862	684	7	burkina	GPE
taxlaw-2862	684	8	80,000 80,000	CARDINAL
taxlaw-2862	684	9	cameroon	GPE
taxlaw-2862	684	10	80,000 60,000	CARDINAL
taxlaw-2862	684	11	croatia	ORG
taxlaw-2862	684	12	8,000	CARDINAL
taxlaw-2862	684	13	40,000	CARDINAL
taxlaw-2862	684	14	el salvador	GPE
taxlaw-2862	684	15	6,000 12,000	QUANTITY
taxlaw-2862	684	16	georgia	GPE
taxlaw-2862	684	17	46,000	CARDINAL
taxlaw-2862	684	18	18,750	CARDINAL
taxlaw-2862	684	19	18,750	CARDINAL
taxlaw-2862	684	20	pakistan	GPE
taxlaw-2862	684	21	22,700 70,000	CARDINAL
taxlaw-2862	684	22	14,000 14,000	CARDINAL
taxlaw-2862	684	23	33,000	CARDINAL
taxlaw-2862	684	24	50,000	CARDINAL
taxlaw-2862	684	25	20,000 *$	MONEY
taxlaw-2862	684	26	20,000	MONEY
taxlaw-2862	684	27	146	CARDINAL
taxlaw-2862	684	28	sarah diaa	PERSON
taxlaw-2862	684	29	uae	GPE
taxlaw-2862	684	30	1	CARDINAL
taxlaw-2862	684	31	aug. 15, 2015	DATE
taxlaw-2862	684	32	8:36 pm	TIME
taxlaw-2862	685	1	3.75 million	CARDINAL
taxlaw-2862	685	2	$1 million	MONEY
taxlaw-2862	686	1	147	CARDINAL
taxlaw-2862	686	2	14	CARDINAL
taxlaw-2862	686	3	114	CARDINAL
taxlaw-2862	686	4	china	GPE
taxlaw-2862	686	5	vietnam	GPE
taxlaw-2862	687	1	the late 1990s	DATE
taxlaw-2862	687	2	spring/summer 1998	DATE
taxlaw-2862	689	1	209	CARDINAL
taxlaw-2862	689	2	12,000	MONEY
taxlaw-2862	689	3	el salvador	GPE
taxlaw-2862	689	4	georgia	GPE
taxlaw-2862	689	5	80,000	MONEY
taxlaw-2862	689	6	benin	GPE
taxlaw-2862	689	7	burkina	GPE
taxlaw-2862	690	1	2	CARDINAL
taxlaw-2862	690	2	april 2006	DATE
taxlaw-2862	690	3	kelly edmiston	PERSON
taxlaw-2862	690	4	richard bird	PERSON
taxlaw-2862	690	5	jamaica	GPE
taxlaw-2862	690	6	1991	DATE
taxlaw-2862	690	7	2003	DATE
taxlaw-2862	690	8	only a quarter	DATE
taxlaw-2862	690	9	1991	DATE
taxlaw-2862	690	10	barely half	CARDINAL
taxlaw-2862	691	1	152	CARDINAL
taxlaw-2862	691	2	albania	GPE
taxlaw-2862	691	3	croatia	GPE
taxlaw-2862	691	4	uganda	GPE
taxlaw-2862	691	5	1996	DATE
taxlaw-2862	691	6	20,000	MONEY
taxlaw-2862	691	7	50,000	MONEY
taxlaw-2862	692	1	malta	GPE
taxlaw-2862	692	2	ghana	GPE
taxlaw-2862	692	3	148	CARDINAL
taxlaw-2862	693	1	liu & lockwood	ORG
taxlaw-2862	693	2	supra	PERSON
taxlaw-2862	693	3	32	CARDINAL
taxlaw-2862	693	4	30	CARDINAL
taxlaw-2862	693	5	supra	PERSON
taxlaw-2862	693	6	32	CARDINAL
taxlaw-2862	693	7	4	CARDINAL
taxlaw-2862	693	8	149	CARDINAL
taxlaw-2862	694	1	150	CARDINAL
taxlaw-2862	694	2	kelly d. edmiston & richard bird	ORG
taxlaw-2862	694	3	jamaica	GPE
taxlaw-2862	694	4	35	CARDINAL
taxlaw-2862	695	1	26	CARDINAL
taxlaw-2862	695	2	26	CARDINAL
taxlaw-2862	695	3	2007	DATE
taxlaw-2862	696	1	151	CARDINAL
taxlaw-2862	696	2	2006	DATE
taxlaw-2862	696	3	about $9,676	MONEY
taxlaw-2862	696	4	mar. 9, 2018	DATE
taxlaw-2862	697	1	edmiston & bird	ORG
taxlaw-2862	697	2	150	CARDINAL
taxlaw-2862	697	3	47	DATE
taxlaw-2862	698	1	152	CARDINAL
taxlaw-2862	698	2	bird & gendron	ORG
taxlaw-2862	698	3	supra	PERSON
taxlaw-2862	698	4	1	CARDINAL
taxlaw-2862	698	5	114	CARDINAL
taxlaw-2862	698	6	153	CARDINAL
taxlaw-2862	698	7	14	CARDINAL
taxlaw-2862	698	8	113	CARDINAL
taxlaw-2862	699	1	154	CARDINAL
taxlaw-2862	700	1	114	CARDINAL
taxlaw-2862	700	2	155	CARDINAL
taxlaw-2862	700	3	41	CARDINAL
taxlaw-2862	700	4	16	DATE
taxlaw-2862	700	5	ghana	GPE
taxlaw-2862	700	6	malta	GPE
taxlaw-2862	700	7	one	CARDINAL
taxlaw-2862	700	8	first	ORDINAL
taxlaw-2862	701	1	ghana	GPE
taxlaw-2862	701	2	1994	DATE
taxlaw-2862	701	3	17.5%	PERCENT
taxlaw-2862	701	4	15%	PERCENT
taxlaw-2862	701	5	25 million cedi	MONEY
taxlaw-2862	701	6	about $15,000	MONEY
taxlaw-2862	702	1	miranda stewart	PERSON
taxlaw-2862	702	2	holger nehring & florian	ORG
taxlaw-2862	702	3	2007	DATE
taxlaw-2862	702	4	188	CARDINAL
taxlaw-2862	702	5	n.53	ORG
taxlaw-2862	702	6	rimmer	PERSON
taxlaw-2862	702	7	herbst & killick	ORG
taxlaw-2862	704	1	1998	DATE
taxlaw-2862	704	2	ten percent	PERCENT
taxlaw-2862	704	3	eight	CARDINAL
taxlaw-2862	704	4	200 million cedi	MONEY
taxlaw-2862	704	5	about $80,000	MONEY
taxlaw-2862	706	1	supra	PERSON
taxlaw-2862	706	2	5	CARDINAL
taxlaw-2862	706	3	91	CARDINAL
taxlaw-2862	706	4	210	CARDINAL
taxlaw-2862	709	1	uk	GPE
taxlaw-2862	709	2	eu	ORG
taxlaw-2862	709	3	second	ORDINAL
taxlaw-2862	709	4	japan	GPE
taxlaw-2862	709	5	oecd	ORG
taxlaw-2862	709	6	85,000	MONEY
taxlaw-2862	709	7	april 1, 2017	DATE
taxlaw-2862	709	8	about $121,000	MONEY
taxlaw-2862	709	9	british	NORP
taxlaw-2862	709	10	uk	GPE
taxlaw-2862	713	1	gendron	PERSON
taxlaw-2862	713	2	u.s	GPE
taxlaw-2862	713	3	100,000	MONEY
taxlaw-2862	713	4	119,000	MONEY
taxlaw-2862	713	5	2016	CARDINAL
taxlaw-2862	714	1	two	CARDINAL
taxlaw-2862	714	2	2001	DATE
taxlaw-2862	714	3	156	CARDINAL
taxlaw-2862	714	4	edmiston & bird	ORG
taxlaw-2862	714	5	150	CARDINAL
taxlaw-2862	714	6	26	CARDINAL
taxlaw-2862	715	1	157	CARDINAL
taxlaw-2862	715	2	mar. 8, 2017	DATE
taxlaw-2862	715	3	https://www.gov.uk/government/publications/vat-registration-threshold/vat-registration-threshold	PERSON
taxlaw-2862	715	4	2,000 pounds	MONEY
taxlaw-2862	716	1	158	CARDINAL
taxlaw-2862	716	2	crawford	ORG
taxlaw-2862	716	3	21	CARDINAL
taxlaw-2862	716	4	311	CARDINAL
taxlaw-2862	716	5	159	CARDINAL
taxlaw-2862	717	1	oecd	ORG
taxlaw-2862	718	1	14	CARDINAL
taxlaw-2862	718	2	117	CARDINAL
taxlaw-2862	719	1	100	MONEY
taxlaw-2862	719	2	about $500	MONEY
taxlaw-2862	719	3	one additional dollar	MONEY
taxlaw-2862	719	4	approximately $1.20	MONEY
taxlaw-2862	719	5	15%	PERCENT
taxlaw-2862	719	6	40%	PERCENT
taxlaw-2862	720	1	about $52,000	MONEY
taxlaw-2862	720	2	1994	DATE
taxlaw-2862	721	1	bird & gendron	ORG
taxlaw-2862	721	2	supra	PERSON
taxlaw-2862	721	3	1	CARDINAL
taxlaw-2862	721	4	115	CARDINAL
taxlaw-2862	721	5	gendron versus ebrill et al	ORG
taxlaw-2862	723	1	160	CARDINAL
taxlaw-2862	723	2	14	CARDINAL
taxlaw-2862	723	3	117	CARDINAL
taxlaw-2862	723	4	123	CARDINAL
taxlaw-2862	723	5	bird & gendron	ORG
taxlaw-2862	723	6	supra	PERSON
taxlaw-2862	723	7	1	CARDINAL
taxlaw-2862	723	8	120	CARDINAL
taxlaw-2862	724	1	116	CARDINAL
taxlaw-2862	724	2	2005	DATE
taxlaw-2862	725	1	161	CARDINAL
taxlaw-2862	726	1	one	CARDINAL
taxlaw-2862	726	2	first	ORDINAL
taxlaw-2862	726	3	2018	DATE
taxlaw-2862	726	4	211	CARDINAL
taxlaw-2862	727	1	first	ORDINAL
taxlaw-2862	728	1	gendron.163	PERSON
taxlaw-2862	730	1	gendron	PERSON
taxlaw-2862	732	1	second	ORDINAL
taxlaw-2862	734	1	second	ORDINAL
taxlaw-2862	734	2	the tax authority	ORG
taxlaw-2862	735	1	rebecca millar	PERSON
taxlaw-2862	736	1	162	CARDINAL
taxlaw-2862	736	2	14	CARDINAL
taxlaw-2862	736	3	117	CARDINAL
taxlaw-2862	736	4	163	CARDINAL
taxlaw-2862	736	5	bird & gendron	ORG
taxlaw-2862	736	6	supra	PERSON
taxlaw-2862	736	7	1	CARDINAL
taxlaw-2862	736	8	117	CARDINAL
taxlaw-2862	736	9	123	CARDINAL
taxlaw-2862	737	1	164	CARDINAL
taxlaw-2862	737	2	edmiston & bird	ORG
taxlaw-2862	737	3	150	CARDINAL
taxlaw-2862	737	4	46	CARDINAL
taxlaw-2862	737	5	jamaica	GPE
taxlaw-2862	737	6	2003	DATE
taxlaw-2862	738	1	165	CARDINAL
taxlaw-2862	738	2	bird & gendron	ORG
taxlaw-2862	738	3	supra	PERSON
taxlaw-2862	738	4	1	CARDINAL
taxlaw-2862	738	5	120	CARDINAL
taxlaw-2862	738	6	rebecca millar	PERSON
taxlaw-2862	739	1	166	CARDINAL
taxlaw-2862	741	1	212	CARDINAL
taxlaw-2862	745	1	mintz	PERSON
taxlaw-2862	745	2	two	CARDINAL
taxlaw-2862	746	1	louis kaplow	PERSON
taxlaw-2862	746	2	392	CARDINAL
taxlaw-2862	746	3	2008	DATE
taxlaw-2862	747	1	167	CARDINAL
taxlaw-2862	747	2	supra	PERSON
taxlaw-2862	747	3	20	CARDINAL
taxlaw-2862	747	4	574	CARDINAL
taxlaw-2862	753	1	568	CARDINAL
taxlaw-2862	755	1	168	CARDINAL
taxlaw-2862	756	1	int’l monetary fund	ORG
taxlaw-2862	756	2	144	CARDINAL
taxlaw-2862	756	3	26	CARDINAL
taxlaw-2862	757	1	170	CARDINAL
taxlaw-2862	757	2	david weisbach	PERSON
taxlaw-2862	757	3	29	CARDINAL
taxlaw-2862	758	1	71	CARDINAL
taxlaw-2862	758	2	71-97	CARDINAL
taxlaw-2862	759	1	171	CARDINAL
taxlaw-2862	759	2	ravi kanbur & michael	ORG
taxlaw-2862	759	3	21	CARDINAL
taxlaw-2862	759	4	int’l tax & pub	PRODUCT
taxlaw-2862	761	1	536	CARDINAL
taxlaw-2862	761	2	2014	DATE
taxlaw-2862	762	1	172	CARDINAL
taxlaw-2862	762	2	supra	PERSON
taxlaw-2862	762	3	20	CARDINAL
taxlaw-2862	762	4	574	CARDINAL
taxlaw-2862	763	1	173	CARDINAL
taxlaw-2862	764	1	richard a. musgrave	PERSON
taxlaw-2862	764	2	160	CARDINAL
taxlaw-2862	764	3	1959	DATE
taxlaw-2862	765	1	2018	DATE
taxlaw-2862	765	2	213	CARDINAL
taxlaw-2862	769	1	claire crawford & judith freedman	ORG
taxlaw-2862	769	2	1028	CARDINAL
taxlaw-2862	769	3	1037	CARDINAL
taxlaw-2862	769	4	j. mirrlees	PERSON
taxlaw-2862	770	1	2010	DATE
taxlaw-2862	771	1	175	CARDINAL
taxlaw-2862	771	2	james b. bickley	PERSON
taxlaw-2862	771	3	cong.	ORG
taxlaw-2862	772	1	the united states	GPE
taxlaw-2862	772	2	7 (2010	DATE
taxlaw-2862	773	1	176	CARDINAL
taxlaw-2862	773	2	richard a. musgrave &	PERSON
taxlaw-2862	773	3	peggy b. musgrave	PERSON
taxlaw-2862	773	4	1973	DATE
taxlaw-2862	773	5	166	CARDINAL
taxlaw-2862	773	6	42-44	DATE
taxlaw-2862	775	1	second	ORDINAL
taxlaw-2862	776	1	177	CARDINAL
taxlaw-2862	776	2	james repetti & diane ring	ORG
taxlaw-2862	776	3	13	CARDINAL
taxlaw-2862	776	4	fla	GPE
taxlaw-2862	777	1	135	CARDINAL
taxlaw-2862	777	2	136	CARDINAL
taxlaw-2862	777	3	2013	DATE
taxlaw-2862	778	1	178	CARDINAL
taxlaw-2862	778	2	137	CARDINAL
taxlaw-2862	779	1	179	CARDINAL
taxlaw-2862	779	2	174	CARDINAL
taxlaw-2862	779	3	113	CARDINAL
taxlaw-2862	780	1	180	CARDINAL
taxlaw-2862	780	2	160	CARDINAL
taxlaw-2862	780	3	repetti & ring	ORG
taxlaw-2862	780	4	177	CARDINAL
taxlaw-2862	780	5	138	CARDINAL
taxlaw-2862	781	1	181	CARDINAL
taxlaw-2862	781	2	repetti & ring	ORG
taxlaw-2862	781	3	177	CARDINAL
taxlaw-2862	781	4	140	CARDINAL
taxlaw-2862	782	1	182	CARDINAL
taxlaw-2862	784	1	one	CARDINAL
taxlaw-2862	784	2	167	CARDINAL
taxlaw-2862	784	3	404	CARDINAL
taxlaw-2862	785	1	214	CARDINAL
taxlaw-2862	793	1	one	CARDINAL
taxlaw-2862	793	2	australia	GPE
taxlaw-2862	794	1	183	CARDINAL
taxlaw-2862	795	1	peter varela	PERSON
taxlaw-2862	795	2	austaxpolicy	PERSON
taxlaw-2862	795	3	feb. 24	DATE
taxlaw-2862	795	4	2016	DATE
taxlaw-2862	796	1	australian	NORP
taxlaw-2862	796	2	10 per cent	MONEY
taxlaw-2862	798	1	zero	CARDINAL
taxlaw-2862	801	1	australian	NORP
taxlaw-2862	802	1	canadian	NORP
taxlaw-2862	803	1	184	CARDINAL
taxlaw-2862	803	2	richard bird & michael	ORG
taxlaw-2862	803	3	canada	GPE
taxlaw-2862	803	4	64	DATE
taxlaw-2862	804	1	j. 417	PERSON
taxlaw-2862	804	2	420	CARDINAL
taxlaw-2862	804	3	2016	CARDINAL
taxlaw-2862	804	4	canada	GPE
taxlaw-2862	807	1	185	CARDINAL
taxlaw-2862	807	2	jeff pope & nthati	ORG
taxlaw-2862	807	3	9	CARDINAL
taxlaw-2862	808	1	42	CARDINAL
taxlaw-2862	808	2	52	DATE
taxlaw-2862	808	3	2001	DATE
taxlaw-2862	810	1	215	CARDINAL
taxlaw-2862	813	1	three	CARDINAL
taxlaw-2862	813	2	first	ORDINAL
taxlaw-2862	814	1	second	ORDINAL
taxlaw-2862	815	1	third	ORDINAL
taxlaw-2862	816	1	1	CARDINAL
taxlaw-2862	817	1	the past 30 years	DATE
taxlaw-2862	818	1	186	CARDINAL
taxlaw-2862	818	2	145	CARDINAL
taxlaw-2862	818	3	289	CARDINAL
taxlaw-2862	819	1	sandford	GPE
taxlaw-2862	819	2	82	CARDINAL
taxlaw-2862	819	3	128	CARDINAL
taxlaw-2862	822	1	187	CARDINAL
taxlaw-2862	822	2	cedric sandford	PERSON
taxlaw-2862	822	3	michael godwin &	ORG
taxlaw-2862	822	4	peter hardwick	PERSON
taxlaw-2862	822	5	10-11	CARDINAL
taxlaw-2862	822	6	1989	DATE
taxlaw-2862	823	1	al.	GPE
taxlaw-2862	823	2	third	ORDINAL
taxlaw-2862	827	1	128	CARDINAL
taxlaw-2862	828	1	216	CARDINAL
taxlaw-2862	828	2	columbia	ORG
taxlaw-2862	829	1	first	ORDINAL
taxlaw-2862	829	2	cedric sandford et al.	PERSON
taxlaw-2862	829	3	1977–78.191	CARDINAL
taxlaw-2862	830	1	less than £50,000	MONEY
taxlaw-2862	830	2	69.15 percent	PERCENT
taxlaw-2862	830	3	only 4.48 percent	PERCENT
taxlaw-2862	830	4	approximately 42.6 percent	PERCENT
taxlaw-2862	830	5	1989	DATE
taxlaw-2862	830	6	1994	DATE
taxlaw-2862	830	7	uk	GPE
taxlaw-2862	830	8	study.196	ORG
taxlaw-2862	830	9	uk	GPE
taxlaw-2862	830	10	german	NORP
taxlaw-2862	830	11	the late 1980s	DATE
taxlaw-2862	830	12	uk	GPE
taxlaw-2862	830	13	german	NORP
taxlaw-2862	830	14	uk	GPE
taxlaw-2862	830	15	188	CARDINAL
taxlaw-2862	830	16	jacqueline coolidge	PERSON
taxlaw-2862	830	17	10	CARDINAL
taxlaw-2862	831	1	250	CARDINAL
taxlaw-2862	831	2	254	CARDINAL
taxlaw-2862	831	3	2012	DATE
taxlaw-2862	832	1	world bank	ORG
taxlaw-2862	832	2	ifc	ORG
taxlaw-2862	832	3	2011	DATE
taxlaw-2862	833	1	189	CARDINAL
taxlaw-2862	833	2	luca barbone	PERSON
taxlaw-2862	833	3	richard m. bird &	PERSON
taxlaw-2862	833	4	jaime vazquez-caro	PERSON
taxlaw-2862	833	5	58	DATE
taxlaw-2862	833	6	int’l ctr	GPE
taxlaw-2862	836	1	12-22	CARDINAL
taxlaw-2862	836	2	2012	DATE
taxlaw-2862	838	1	bird & gendron	ORG
taxlaw-2862	838	2	supra	PERSON
taxlaw-2862	838	3	1	CARDINAL
taxlaw-2862	838	4	120	CARDINAL
taxlaw-2862	839	1	190	CARDINAL
taxlaw-2862	839	2	189	CARDINAL
taxlaw-2862	839	3	191	CARDINAL
taxlaw-2862	839	4	cedric sandford et al.	PERSON
taxlaw-2862	839	5	49-57	CARDINAL
taxlaw-2862	839	6	1981	DATE
taxlaw-2862	839	7	1977	DATE
taxlaw-2862	839	8	18,000	MONEY
taxlaw-2862	839	9	approximately £117,000	MONEY
taxlaw-2862	839	10	2017 dollars	MONEY
taxlaw-2862	840	1	192	CARDINAL
taxlaw-2862	841	1	chris evans	PERSON
taxlaw-2862	841	2	1	CARDINAL
taxlaw-2862	841	3	64	CARDINAL
taxlaw-2862	841	4	84-85	CARDINAL
taxlaw-2862	841	5	2003	DATE
taxlaw-2862	842	1	hereinafter evans	PERSON
taxlaw-2862	843	1	193	CARDINAL
taxlaw-2862	843	2	evans	ORG
taxlaw-2862	843	3	supra	PERSON
taxlaw-2862	843	4	192	CARDINAL
taxlaw-2862	843	5	57	DATE
taxlaw-2862	843	6	194	CARDINAL
taxlaw-2862	844	1	49	DATE
taxlaw-2862	845	1	13	CARDINAL
taxlaw-2862	845	2	458-60	MONEY
taxlaw-2862	845	3	uk	GPE
taxlaw-2862	845	4	200,000	CARDINAL
taxlaw-2862	845	5	1.25 million	CARDINAL
taxlaw-2862	845	6	16%	PERCENT
taxlaw-2862	846	1	only two tenths	CARDINAL
taxlaw-2862	847	1	195	CARDINAL
taxlaw-2862	847	2	sandford et al.	ORG
taxlaw-2862	847	3	187	CARDINAL
taxlaw-2862	848	1	196	CARDINAL
taxlaw-2862	848	2	22	CARDINAL
taxlaw-2862	848	3	1994	DATE
taxlaw-2862	848	4	five	CARDINAL
taxlaw-2862	849	1	197	CARDINAL
taxlaw-2862	849	2	g. bannock & h. albach	ORG
taxlaw-2862	849	3	britain	GPE
taxlaw-2862	849	4	west germany	GPE
taxlaw-2862	849	5	182	CARDINAL
taxlaw-2862	849	6	g. bannock & a. peacock eds.	ORG
taxlaw-2862	849	7	1989	DATE
taxlaw-2862	850	1	supra	PERSON
taxlaw-2862	850	2	192	CARDINAL
taxlaw-2862	850	3	84-85	CARDINAL
taxlaw-2862	850	4	217	CARDINAL
taxlaw-2862	850	5	robert e. plamondon’s	PERSON
taxlaw-2862	850	6	1993	DATE
taxlaw-2862	850	7	canadian	NORP
taxlaw-2862	850	8	cedric sandford	PERSON
taxlaw-2862	850	9	john hasseldine’s	PERSON
taxlaw-2862	850	10	new zealand	GPE
taxlaw-2862	850	11	the united states	GPE
taxlaw-2862	850	12	u.s.	GPE
taxlaw-2862	850	13	one	CARDINAL
taxlaw-2862	850	14	annual	DATE
taxlaw-2862	850	15	16,000	MONEY
taxlaw-2862	850	16	500	CARDINAL
taxlaw-2862	850	17	new zealand	GPE
taxlaw-2862	850	18	annual	DATE
taxlaw-2862	850	19	$27 million	MONEY
taxlaw-2862	851	1	sandford	ORG
taxlaw-2862	852	1	john hasseldine	PERSON
taxlaw-2862	852	2	ann hansford	PERSON
taxlaw-2862	852	3	uk	GPE
taxlaw-2862	852	4	about 6,000	CARDINAL
taxlaw-2862	852	5	2000	DATE
taxlaw-2862	852	6	australia	GPE
taxlaw-2862	853	1	nthati literature review of studies	ORG
taxlaw-2862	853	2	8	CARDINAL
taxlaw-2862	853	3	int’l 1649	PERSON
taxlaw-2862	853	4	1994	DATE
taxlaw-2862	854	1	198	CARDINAL
taxlaw-2862	854	2	robert e. plamondon	PERSON
taxlaw-2862	854	3	canada	GPE
taxlaw-2862	854	4	ottawa	GPE
taxlaw-2862	854	5	1991	DATE
taxlaw-2862	854	6	200	CARDINAL
taxlaw-2862	855	1	199	CARDINAL
taxlaw-2862	855	2	cedric sandford &	ORG
taxlaw-2862	855	3	john hasseldine	PERSON
taxlaw-2862	855	4	new zealand	GPE
taxlaw-2862	855	5	112-13	PERCENT
taxlaw-2862	855	6	1992	DATE
taxlaw-2862	856	1	200	CARDINAL
taxlaw-2862	856	2	u.s.	GPE
taxlaw-2862	856	3	1993	DATE
taxlaw-2862	856	4	alan schenk	PERSON
taxlaw-2862	856	5	u.s.	GPE
taxlaw-2862	856	6	the united states	GPE
taxlaw-2862	856	7	4	CARDINAL
taxlaw-2862	856	8	int’l vat monitor	PRODUCT
taxlaw-2862	856	9	4	CARDINAL
taxlaw-2862	856	10	1993	DATE
taxlaw-2862	857	1	201	CARDINAL
taxlaw-2862	857	2	sandford	GPE
taxlaw-2862	857	3	82	CARDINAL
taxlaw-2862	857	4	140	CARDINAL
taxlaw-2862	858	1	202	CARDINAL
taxlaw-2862	858	2	john hasseldine & ann	ORG
taxlaw-2862	858	3	uk	GPE
taxlaw-2862	858	4	17	CARDINAL
taxlaw-2862	859	1	369	CARDINAL
taxlaw-2862	859	2	378	CARDINAL
taxlaw-2862	859	3	2002	DATE
taxlaw-2862	860	1	203	CARDINAL
taxlaw-2862	861	1	379	CARDINAL
taxlaw-2862	862	1	204	CARDINAL
taxlaw-2862	863	1	381	CARDINAL
taxlaw-2862	863	2	384	CARDINAL
taxlaw-2862	864	1	ann hansford	PERSON
taxlaw-2862	864	2	john hasseldine & carole howorth	ORG
taxlaw-2862	864	3	21	CARDINAL
taxlaw-2862	865	1	gov’t & pol’y	ORG
taxlaw-2862	865	2	479	CARDINAL
taxlaw-2862	865	3	490	CARDINAL
taxlaw-2862	865	4	2003	DATE
taxlaw-2862	866	1	205	CARDINAL
taxlaw-2862	866	2	202	CARDINAL
taxlaw-2862	866	3	381	CARDINAL
taxlaw-2862	866	4	384	CARDINAL
taxlaw-2862	866	5	218	CARDINAL
taxlaw-2862	866	6	columbia	ORG
taxlaw-2862	867	1	jeff pope	PERSON
taxlaw-2862	867	2	western australia	LOC
taxlaw-2862	867	3	glover	PERSON
taxlaw-2862	868	1	208	CARDINAL
taxlaw-2862	868	2	bangladesh	GPE
taxlaw-2862	868	3	2	CARDINAL
taxlaw-2862	870	1	206	CARDINAL
taxlaw-2862	870	2	nthati rametse & jeff pope	ORG
taxlaw-2862	870	3	western australian	NORP
taxlaw-2862	870	4	17	CARDINAL
taxlaw-2862	871	1	2002	DATE
taxlaw-2862	871	2	4,000	CARDINAL
taxlaw-2862	872	1	less than $50,000	MONEY
taxlaw-2862	872	2	about 15%	PERCENT
taxlaw-2862	872	3	$50,000 to $99,999	MONEY
taxlaw-2862	872	4	4.5%	PERCENT
taxlaw-2862	872	5	$100,000 to $500,000	MONEY
taxlaw-2862	872	6	1.7%	PERCENT
taxlaw-2862	872	7	over $500,000	MONEY
taxlaw-2862	872	8	only 0.44%	PERCENT
taxlaw-2862	873	1	jeff pope	PERSON
taxlaw-2862	873	2	11	CARDINAL
taxlaw-2862	873	3	l. j. 1,	PERSON
taxlaw-2862	873	4	13	DATE
taxlaw-2862	873	5	hereinafter pope	PERSON
taxlaw-2862	874	1	207	CARDINAL
taxlaw-2862	874	2	pope & rametse	ORG
taxlaw-2862	874	3	185	CARDINAL
taxlaw-2862	874	4	54	DATE
taxlaw-2862	874	5	208	CARDINAL
taxlaw-2862	874	6	binh tran-nam	PERSON
taxlaw-2862	874	7	john glover	PERSON
taxlaw-2862	874	8	australia	GPE
taxlaw-2862	874	9	5	CARDINAL
taxlaw-2862	874	10	j. austl	PERSON
taxlaw-2862	875	1	338	CARDINAL
taxlaw-2862	875	2	377	CARDINAL
taxlaw-2862	875	3	2002	DATE
taxlaw-2862	876	1	209	CARDINAL
taxlaw-2862	876	2	binh tran-nam	PERSON
taxlaw-2862	876	3	john glover	PERSON
taxlaw-2862	876	4	australia	GPE
taxlaw-2862	876	5	17	CARDINAL
taxlaw-2862	877	1	499	CARDINAL
taxlaw-2862	877	2	2002	DATE
taxlaw-2862	878	1	210	CARDINAL
taxlaw-2862	878	2	145	CARDINAL
taxlaw-2862	878	3	292	CARDINAL
taxlaw-2862	879	1	211	CARDINAL
taxlaw-2862	879	2	309	CARDINAL
taxlaw-2862	879	3	annual	DATE
taxlaw-2862	880	1	212	CARDINAL
taxlaw-2862	882	1	213	CARDINAL
taxlaw-2862	882	2	310	CARDINAL
taxlaw-2862	882	3	7	CARDINAL
taxlaw-2862	882	4	bin	PERSON
taxlaw-2862	882	5	16 to 11%	PERCENT
taxlaw-2862	882	6	100,000	CARDINAL
taxlaw-2862	883	1	2018	DATE
taxlaw-2862	883	2	219	CARDINAL
taxlaw-2862	884	1	215	CARDINAL
taxlaw-2862	885	1	kyle	PERSON
taxlaw-2862	888	1	new zealand	GPE
taxlaw-2862	888	2	cedric sandford	PERSON
taxlaw-2862	888	3	john hasseldine’s	PERSON
taxlaw-2862	890	1	214	CARDINAL
taxlaw-2862	890	2	sandford & hasseldine	ORG
taxlaw-2862	890	3	199	CARDINAL
taxlaw-2862	890	4	114	CARDINAL
taxlaw-2862	891	1	215	CARDINAL
taxlaw-2862	891	2	katherine bain	PERSON
taxlaw-2862	891	3	michael walpole	PERSON
taxlaw-2862	891	4	ann hansford & chris evans	ORG
taxlaw-2862	891	5	australia	GPE
taxlaw-2862	891	6	the united kingdom	GPE
taxlaw-2862	891	7	13	CARDINAL
taxlaw-2862	891	8	158	CARDINAL
taxlaw-2862	891	9	163	CARDINAL
taxlaw-2862	891	10	2015	CARDINAL
taxlaw-2862	891	11	australia	GPE
taxlaw-2862	891	12	uk	GPE
taxlaw-2862	891	13	australia	GPE
taxlaw-2862	891	14	58%	PERCENT
taxlaw-2862	891	15	uk	GPE
taxlaw-2862	891	16	41%	PERCENT
taxlaw-2862	892	1	fewer leisure hours	TIME
taxlaw-2862	893	1	216	CARDINAL
taxlaw-2862	893	2	kyle rozema	PERSON
taxlaw-2862	893	3	1	CARDINAL
taxlaw-2862	893	4	oct. 5	DATE
taxlaw-2862	893	5	2016	DATE
taxlaw-2862	893	6	https://perma.cc/lnj3-amm8	GPE
taxlaw-2862	894	1	217	CARDINAL
taxlaw-2862	894	2	100 percent	PERCENT
taxlaw-2862	895	1	glenn jenkins	PERSON
taxlaw-2862	895	2	hatice jenkins & chun-yan kuo	ORG
taxlaw-2862	895	3	3	CARDINAL
taxlaw-2862	895	4	1059	CARDINAL
taxlaw-2862	895	5	2006	DATE
taxlaw-2862	895	6	the 1970s and	DATE
taxlaw-2862	896	1	220	CARDINAL
taxlaw-2862	898	1	two	CARDINAL
taxlaw-2862	898	2	one	CARDINAL
taxlaw-2862	900	1	220	CARDINAL
taxlaw-2862	900	2	3	CARDINAL
taxlaw-2862	901	1	two	CARDINAL
taxlaw-2862	903	1	mintz	PERSON
taxlaw-2862	907	1	218	CARDINAL
taxlaw-2862	907	2	sandford & hasseldine	ORG
taxlaw-2862	907	3	199	CARDINAL
taxlaw-2862	907	4	114	CARDINAL
taxlaw-2862	907	5	219	CARDINAL
taxlaw-2862	908	1	220	CARDINAL
taxlaw-2862	908	2	youssef benzarti et al	PERSON
taxlaw-2862	908	3	3-4	MONEY
taxlaw-2862	909	1	23849	DATE
taxlaw-2862	909	2	2017	DATE
taxlaw-2862	910	1	youssef benzarti & dorian carloni	ORG
taxlaw-2862	911	1	france	GPE
taxlaw-2862	911	2	18-20	CARDINAL
taxlaw-2862	911	3	nat’l	NORP
taxlaw-2862	912	1	2017	DATE
taxlaw-2862	913	1	221	CARDINAL
taxlaw-2862	913	2	supra	PERSON
taxlaw-2862	913	3	216	CARDINAL
taxlaw-2862	913	4	3-5	CARDINAL
taxlaw-2862	913	5	222	CARDINAL
taxlaw-2862	913	6	supra	PERSON
taxlaw-2862	913	7	20	CARDINAL
taxlaw-2862	913	8	564	CARDINAL
taxlaw-2862	914	1	221	CARDINAL
taxlaw-2862	914	2	glenn jenkins	PERSON
taxlaw-2862	914	3	hatice jenkins	PERSON
taxlaw-2862	914	4	chun-yan kuo	PERSON
taxlaw-2862	916	1	2009	DATE
taxlaw-2862	916	2	jenkins et al	PERSON
taxlaw-2862	917	1	2006	DATE
taxlaw-2862	918	1	annual	DATE
taxlaw-2862	918	2	jenkins	GPE
taxlaw-2862	918	3	jenkins	PERSON
taxlaw-2862	918	4	kuo, 2006	ORG
taxlaw-2862	924	1	223	CARDINAL
taxlaw-2862	924	2	jenkins et al	PERSON
taxlaw-2862	924	3	217	CARDINAL
taxlaw-2862	924	4	4	CARDINAL
taxlaw-2862	924	5	224	CARDINAL
taxlaw-2862	924	6	int’l monetary fund	ORG
taxlaw-2862	924	7	144	CARDINAL
taxlaw-2862	924	8	225	CARDINAL
taxlaw-2862	925	1	crawford & freedman	ORG
taxlaw-2862	925	2	supra	PERSON
taxlaw-2862	925	3	174	CARDINAL
taxlaw-2862	925	4	1040	DATE
taxlaw-2862	927	1	gendron	PERSON
taxlaw-2862	927	2	supra	PERSON
taxlaw-2862	927	3	38	CARDINAL
taxlaw-2862	927	4	267	CARDINAL
taxlaw-2862	929	1	222	CARDINAL
taxlaw-2862	930	1	ebrill et al	PERSON
taxlaw-2862	932	1	mintz	PERSON
taxlaw-2862	933	1	first	ORDINAL
taxlaw-2862	935	1	second	ORDINAL
taxlaw-2862	935	2	first	ORDINAL
taxlaw-2862	935	3	ghana	GPE
taxlaw-2862	935	4	one),230	ORG
taxlaw-2862	937	1	226	CARDINAL
taxlaw-2862	937	2	14	CARDINAL
taxlaw-2862	937	3	123	CARDINAL
taxlaw-2862	938	1	227	CARDINAL
taxlaw-2862	938	2	117	CARDINAL
taxlaw-2862	939	1	228	CARDINAL
taxlaw-2862	939	2	41	CARDINAL
taxlaw-2862	939	3	17	DATE
taxlaw-2862	941	1	the european commission	ORG
taxlaw-2862	941	2	first	ORDINAL
taxlaw-2862	941	3	100,000	MONEY
taxlaw-2862	941	4	non-eu	ORG
taxlaw-2862	943	1	eu	ORG
taxlaw-2862	944	1	229	CARDINAL
taxlaw-2862	944	2	supra	PERSON
taxlaw-2862	944	3	20	CARDINAL
taxlaw-2862	944	4	572	CARDINAL
taxlaw-2862	944	5	two	CARDINAL
taxlaw-2862	947	1	230	CARDINAL
taxlaw-2862	947	2	155	CARDINAL
taxlaw-2862	947	3	191-93	CARDINAL
taxlaw-2862	948	1	14	CARDINAL
taxlaw-2862	948	2	117	CARDINAL
taxlaw-2862	948	3	223	CARDINAL
taxlaw-2862	949	1	be.231	ORG
taxlaw-2862	949	2	two	CARDINAL
taxlaw-2862	950	1	1	CARDINAL
taxlaw-2862	953	1	zero	CARDINAL
taxlaw-2862	955	1	small.232	ORG
taxlaw-2862	959	1	2	CARDINAL
taxlaw-2862	960	1	231	CARDINAL
taxlaw-2862	960	2	155	CARDINAL
taxlaw-2862	960	3	182	CARDINAL
taxlaw-2862	961	1	supra	PERSON
taxlaw-2862	961	2	5	CARDINAL
taxlaw-2862	961	3	83	CARDINAL
taxlaw-2862	962	1	232	CARDINAL
taxlaw-2862	962	2	supra	PERSON
taxlaw-2862	962	3	20	CARDINAL
taxlaw-2862	962	4	574	CARDINAL
taxlaw-2862	962	5	233	CARDINAL
taxlaw-2862	962	6	james	PERSON
taxlaw-2862	962	7	supra	PERSON
taxlaw-2862	962	8	2	CARDINAL
taxlaw-2862	962	9	57	DATE
taxlaw-2862	962	10	crawford	ORG
taxlaw-2862	962	11	21	CARDINAL
taxlaw-2862	962	12	297	CARDINAL
taxlaw-2862	962	13	william gale	PERSON
taxlaw-2862	962	14	hilary gelfond & aaron krupkin	ORG
taxlaw-2862	962	15	brookings inst	PERSON
taxlaw-2862	962	16	mar. 2016	DATE
taxlaw-2862	964	1	234	CARDINAL
taxlaw-2862	964	2	supra	PERSON
taxlaw-2862	964	3	20	CARDINAL
taxlaw-2862	964	4	574	CARDINAL
taxlaw-2862	964	5	224	CARDINAL
taxlaw-2862	964	6	columbia	ORG
taxlaw-2862	964	7	zero	CARDINAL
taxlaw-2862	965	1	two	CARDINAL
taxlaw-2862	966	1	first	ORDINAL
taxlaw-2862	972	1	second	ORDINAL
taxlaw-2862	973	1	235	CARDINAL
taxlaw-2862	973	2	crawford	ORG
taxlaw-2862	973	3	21	CARDINAL
taxlaw-2862	973	4	296	CARDINAL
taxlaw-2862	973	5	236	CARDINAL
taxlaw-2862	973	6	de paula & jose a. scheinkman	ORG
taxlaw-2862	973	7	2	CARDINAL
taxlaw-2862	975	1	j.:	PERSON
taxlaw-2862	975	2	195	CARDINAL
taxlaw-2862	975	3	196	CARDINAL
taxlaw-2862	975	4	2010	DATE
taxlaw-2862	975	5	brazil	GPE
taxlaw-2862	976	1	two	CARDINAL
taxlaw-2862	976	2	liu & lockwood	ORG
taxlaw-2862	976	3	supra	PERSON
taxlaw-2862	976	4	32	CARDINAL
taxlaw-2862	976	5	3	CARDINAL
taxlaw-2862	976	6	21	CARDINAL
taxlaw-2862	976	7	237	CARDINAL
taxlaw-2862	976	8	206	CARDINAL
taxlaw-2862	976	9	13	CARDINAL
taxlaw-2862	977	1	sandford	GPE
taxlaw-2862	977	2	82	CARDINAL
taxlaw-2862	977	3	135	CARDINAL
taxlaw-2862	978	1	238	CARDINAL
taxlaw-2862	985	1	gendron	PERSON
taxlaw-2862	985	2	supra	PERSON
taxlaw-2862	985	3	38	CARDINAL
taxlaw-2862	985	4	267	CARDINAL
taxlaw-2862	986	1	225	CARDINAL
taxlaw-2862	988	1	start-up years	DATE
taxlaw-2862	997	1	239	CARDINAL
taxlaw-2862	997	2	crawford	ORG
taxlaw-2862	997	3	21	CARDINAL
taxlaw-2862	997	4	296	CARDINAL
taxlaw-2862	998	1	annual	DATE
taxlaw-2862	999	1	240	CARDINAL
taxlaw-2862	1001	1	241	CARDINAL
taxlaw-2862	1001	2	crawford	ORG
taxlaw-2862	1001	3	21	CARDINAL
taxlaw-2862	1001	4	283	CARDINAL
taxlaw-2862	1002	1	242	CARDINAL
taxlaw-2862	1003	1	226	CARDINAL
taxlaw-2862	1004	1	annual	DATE
taxlaw-2862	1005	1	one	CARDINAL
taxlaw-2862	1008	1	two	CARDINAL
taxlaw-2862	1015	1	first	ORDINAL
taxlaw-2862	1015	2	at least one	CARDINAL
taxlaw-2862	1018	1	liu	PERSON
taxlaw-2862	1018	2	lockwood	PERSON
taxlaw-2862	1018	3	uk	GPE
taxlaw-2862	1019	1	uk	GPE
taxlaw-2862	1019	2	(currently £85,000	MONEY
taxlaw-2862	1020	1	35 percent	PERCENT
taxlaw-2862	1020	2	over 40 percent	PERCENT
taxlaw-2862	1021	1	gendron	PERSON
taxlaw-2862	1021	2	supra	PERSON
taxlaw-2862	1021	3	38	CARDINAL
taxlaw-2862	1021	4	267	CARDINAL
taxlaw-2862	1022	1	244	CARDINAL
taxlaw-2862	1022	2	liu & lockwood	ORG
taxlaw-2862	1022	3	supra	PERSON
taxlaw-2862	1022	4	32	CARDINAL
taxlaw-2862	1022	5	3	CARDINAL
taxlaw-2862	1023	1	a prior year	DATE
taxlaw-2862	1024	1	245	CARDINAL
taxlaw-2862	1024	2	215	CARDINAL
taxlaw-2862	1024	3	167	CARDINAL
taxlaw-2862	1024	4	227	CARDINAL
taxlaw-2862	1028	1	first	ORDINAL
taxlaw-2862	1029	1	two	CARDINAL
taxlaw-2862	1030	1	first	ORDINAL
taxlaw-2862	1031	1	second	ORDINAL
taxlaw-2862	1031	2	annual	DATE