id	sid	eid	entity	type
taxlaw-6840	1	1	microsoft	ORG
taxlaw-6840	1	2	five	CARDINAL
taxlaw-6840	1	3	five	CARDINAL
taxlaw-6840	1	4	kimberly a. clausing*	PERSON
taxlaw-6840	1	5	115-97	CARDINAL
taxlaw-6840	1	6	2018	DATE
taxlaw-6840	2	1	five	CARDINAL
taxlaw-6840	3	1	first	ORDINAL
taxlaw-6840	4	1	second	ORDINAL
taxlaw-6840	4	2	more than 35 years	DATE
taxlaw-6840	5	1	third	ORDINAL
taxlaw-6840	6	1	fourth	ORDINAL
taxlaw-6840	7	1	fifth	ORDINAL
taxlaw-6840	8	1	five	CARDINAL
taxlaw-6840	12	1	a. miller	PERSON
taxlaw-6840	12	2	walter mintz	PERSON
taxlaw-6840	12	3	reed college	ORG
taxlaw-6840	13	1	11:2	CARDINAL
taxlaw-6840	13	2	32	CARDINAL
taxlaw-6840	13	3	i. introduction	PERSON
taxlaw-6840	14	1	33 ii	QUANTITY
taxlaw-6840	16	1	34 iii	QUANTITY
taxlaw-6840	16	2	38	CARDINAL
taxlaw-6840	17	1	49	CARDINAL
taxlaw-6840	18	1	53	CARDINAL
taxlaw-6840	18	2	59 vii	DATE
taxlaw-6840	19	1	61	CARDINAL
taxlaw-6840	21	1	65	CARDINAL
taxlaw-6840	22	1	71	CARDINAL
taxlaw-6840	22	2	21%	PERCENT
taxlaw-6840	23	1	74	CARDINAL
taxlaw-6840	24	1	75	CARDINAL
taxlaw-6840	24	2	five	CARDINAL
taxlaw-6840	24	3	33	CARDINAL
taxlaw-6840	24	4	i.	PERSON
taxlaw-6840	25	1	u.s.	GPE
taxlaw-6840	26	1	first	ORDINAL
taxlaw-6840	26	2	the coming decades	DATE
taxlaw-6840	27	1	second	ORDINAL
taxlaw-6840	29	1	third	ORDINAL
taxlaw-6840	32	1	2017	CARDINAL
taxlaw-6840	33	1	•	CARDINAL
taxlaw-6840	33	2	the period 2018 to 2025	DATE
taxlaw-6840	34	1	•	CARDINAL
taxlaw-6840	34	2	10,000	MONEY
taxlaw-6840	35	1	•	CARDINAL
taxlaw-6840	35	2	$11 million	MONEY
taxlaw-6840	36	1	•	CARDINAL
taxlaw-6840	36	2	20%	PERCENT
taxlaw-6840	37	1	•	CARDINAL
taxlaw-6840	37	2	35 to 21%	PERCENT
taxlaw-6840	38	1	•	CARDINAL
taxlaw-6840	38	2	measures.2	PERSON
taxlaw-6840	38	3	35%	PERCENT
taxlaw-6840	39	1	nearly two trillion dollars	MONEY
taxlaw-6840	39	2	ten years	DATE
taxlaw-6840	41	1	1	CARDINAL
taxlaw-6840	42	1	115-97	CARDINAL
taxlaw-6840	43	1	fiscal year	DATE
taxlaw-6840	43	2	2018	DATE
taxlaw-6840	45	1	115-97	CARDINAL
taxlaw-6840	45	2	december 22, 2017	DATE
taxlaw-6840	45	3	131	CARDINAL
taxlaw-6840	45	4	2054	CARDINAL
taxlaw-6840	46	1	2	CARDINAL
taxlaw-6840	46	2	u.s.	GPE
taxlaw-6840	46	3	half	CARDINAL
taxlaw-6840	46	4	u.s.	GPE
taxlaw-6840	46	5	10%	PERCENT
taxlaw-6840	48	1	second	ORDINAL
taxlaw-6840	49	1	3	CARDINAL
taxlaw-6840	50	1	d.	NORP
taxlaw-6840	50	2	one	CARDINAL
taxlaw-6840	50	3	u.s.	GPE
taxlaw-6840	51	1	8 or	PERCENT
taxlaw-6840	51	2	15.5%	PERCENT
taxlaw-6840	52	1	11:2	CARDINAL
taxlaw-6840	52	2	34 ii	QUANTITY
taxlaw-6840	53	1	the united states	GPE
taxlaw-6840	54	1	1.5	MONEY
taxlaw-6840	54	2	cbo	ORG
taxlaw-6840	54	3	1.8	MONEY
taxlaw-6840	54	4	cbo	ORG
taxlaw-6840	54	5	$1.8 trillion	MONEY
taxlaw-6840	54	6	$2.3 trillion	MONEY
taxlaw-6840	54	7	interest).6	NORP
taxlaw-6840	55	1	cbo	PERSON
taxlaw-6840	55	2	$1.9 trillion	MONEY
taxlaw-6840	55	3	one trillion dollars	MONEY
taxlaw-6840	55	4	one	CARDINAL
taxlaw-6840	55	5	the tax foundation	ORG
taxlaw-6840	55	6	criticism.8	GPE
taxlaw-6840	55	7	ten year	DATE
taxlaw-6840	55	8	$2.2 trillion	MONEY
taxlaw-6840	55	9	20182027	DATE
taxlaw-6840	55	10	$1.8 to $2.0	MONEY
taxlaw-6840	55	11	trillion.9	CARDINAL
taxlaw-6840	55	12	ten-year	DATE
taxlaw-6840	55	13	$1.3 trillion.10	MONEY
taxlaw-6840	55	14	barro	ORG
taxlaw-6840	55	15	furman	ORG
taxlaw-6840	55	16	$1.2 trillion	MONEY
taxlaw-6840	55	17	$1.7 trillion	MONEY
taxlaw-6840	55	18	one	CARDINAL
taxlaw-6840	56	1	4	CARDINAL
taxlaw-6840	56	2	ten year	DATE
taxlaw-6840	56	3	$1.456 trillion	MONEY
taxlaw-6840	58	1	5	CARDINAL
taxlaw-6840	58	2	2018	DATE
taxlaw-6840	59	1	6	CARDINAL
taxlaw-6840	59	2	john mcclelland &	ORG
taxlaw-6840	59	3	jeffrey werling	PERSON
taxlaw-6840	59	4	2017	CARDINAL
taxlaw-6840	59	5	cbo	ORG
taxlaw-6840	59	6	2018	DATE
taxlaw-6840	60	1	$1.3 trillion	MONEY
taxlaw-6840	61	1	william g. gale et	PERSON
taxlaw-6840	61	2	12	CARDINAL
taxlaw-6840	61	3	2018	DATE
taxlaw-6840	62	1	greg leiserson	PERSON
taxlaw-6840	62	2	ctr	GPE
taxlaw-6840	63	1	the tax foundation’s	ORG
taxlaw-6840	63	2	2017	CARDINAL
taxlaw-6840	64	1	9	CARDINAL
taxlaw-6840	64	2	penn wharton	PERSON
taxlaw-6840	64	3	2017	CARDINAL
taxlaw-6840	64	4	http://budgetmodel.wharton.upenn.edu/issues/2017/12/18/the-tax-cuts-and-jobs-act-reported-by-conferencecommittee-121517-preliminary-static-and-dynamic-effects-on-the-budget-and-the-economy[https://perma.cc/l94p7nt7	GPE
taxlaw-6840	65	1	10	CARDINAL
taxlaw-6840	65	2	benjamin r. page et al	PERSON
taxlaw-6840	65	3	2017	CARDINAL
taxlaw-6840	66	1	11	CARDINAL
taxlaw-6840	66	2	robert barro & jason furman	ORG
taxlaw-6840	66	3	2017	CARDINAL
taxlaw-6840	66	4	49(1	CARDINAL
taxlaw-6840	66	5	brookings	PERSON
taxlaw-6840	66	6	257	CARDINAL
taxlaw-6840	66	7	2018	DATE
taxlaw-6840	68	1	five	CARDINAL
taxlaw-6840	68	2	35	CARDINAL
taxlaw-6840	69	1	17.2%	PERCENT
taxlaw-6840	69	2	2017	DATE
taxlaw-6840	69	3	16.2%	PERCENT
taxlaw-6840	69	4	2018	DATE
taxlaw-6840	69	5	16.3%	PERCENT
taxlaw-6840	69	6	2019	DATE
taxlaw-6840	69	7	the first two years	DATE
taxlaw-6840	70	1	1.5%	PERCENT
taxlaw-6840	70	2	2017	CARDINAL
taxlaw-6840	70	3	only 1.0%	PERCENT
taxlaw-6840	70	4	2018	DATE
taxlaw-6840	70	5	1.1%	PERCENT
taxlaw-6840	70	6	2019.12	CARDINAL
taxlaw-6840	71	1	1	CARDINAL
taxlaw-6840	71	2	recent years	DATE
taxlaw-6840	71	3	2018	DATE
taxlaw-6840	72	1	2018	DATE
taxlaw-6840	72	2	2019	DATE
taxlaw-6840	72	3	3.9	CARDINAL
taxlaw-6840	72	4	4.4%	PERCENT
taxlaw-6840	72	5	2017	DATE
taxlaw-6840	73	1	1	CARDINAL
taxlaw-6840	73	2	1981	DATE
taxlaw-6840	73	3	2019.13	CARDINAL
taxlaw-6840	74	1	medicare	ORG
taxlaw-6840	74	2	the coming decade	DATE
taxlaw-6840	74	3	more than 1%	PERCENT
taxlaw-6840	74	4	the coming	DATE
taxlaw-6840	74	5	the u. s. government	ORG
taxlaw-6840	74	6	12	CARDINAL
taxlaw-6840	74	7	treasury	ORG
taxlaw-6840	74	8	monthly	DATE
taxlaw-6840	74	9	fiscal years	DATE
taxlaw-6840	74	10	feb. 1, 2020	DATE
taxlaw-6840	75	1	federal reserve bank	ORG
taxlaw-6840	75	2	st.	GPE
taxlaw-6840	75	3	feb. 1, 2020	DATE
taxlaw-6840	76	1	13	CARDINAL
taxlaw-6840	76	2	12	CARDINAL
taxlaw-6840	77	1	monthly	DATE
taxlaw-6840	77	2	december 2019	DATE
taxlaw-6840	77	3	annual	DATE
taxlaw-6840	79	1	14	CARDINAL
taxlaw-6840	79	2	3.5% to 5.1%	PERCENT
taxlaw-6840	79	3	2018	DATE
taxlaw-6840	79	4	2028	CARDINAL
taxlaw-6840	79	5	4.9 to 5.9%	PERCENT
taxlaw-6840	80	1	2019	CARDINAL
taxlaw-6840	80	2	2029	CARDINAL
taxlaw-6840	80	3	62	CARDINAL
taxlaw-6840	81	1	12.0%	PERCENT
taxlaw-6840	81	2	13.0%	PERCENT
taxlaw-6840	81	3	14.0%	PERCENT
taxlaw-6840	81	4	15.0%	PERCENT
taxlaw-6840	81	5	16.0%	PERCENT
taxlaw-6840	81	6	17.0%	PERCENT
taxlaw-6840	81	7	18.0%	PERCENT
taxlaw-6840	81	8	19.0%	PERCENT
taxlaw-6840	81	9	20.0%	PERCENT
taxlaw-6840	81	10	21.0%	PERCENT
taxlaw-6840	81	11	22.0%	PERCENT
taxlaw-6840	81	12	1981	DATE
taxlaw-6840	81	13	1985 1987	DATE
taxlaw-6840	81	14	1991 1993 1995 1997 1999 2001	DATE
taxlaw-6840	81	15	2005	TIME
taxlaw-6840	81	16	2009 2011	DATE
taxlaw-6840	81	17	2019	DATE
taxlaw-6840	82	1	11:2	CARDINAL
taxlaw-6840	82	2	36	CARDINAL
taxlaw-6840	83	1	three	CARDINAL
taxlaw-6840	84	1	first	ORDINAL
taxlaw-6840	89	1	today	DATE
taxlaw-6840	90	1	measures.15	PERSON
taxlaw-6840	91	1	u.s.	GPE
taxlaw-6840	91	2	u.s.	GPE
taxlaw-6840	96	1	tomorrow	DATE
taxlaw-6840	97	1	second	ORDINAL
taxlaw-6840	97	2	three	CARDINAL
taxlaw-6840	101	1	world war ii	EVENT
taxlaw-6840	101	2	1980	DATE
taxlaw-6840	101	3	1980	DATE
taxlaw-6840	102	1	15	CARDINAL
taxlaw-6840	106	1	16	CARDINAL
taxlaw-6840	108	1	five	CARDINAL
taxlaw-6840	108	2	37	CARDINAL
taxlaw-6840	108	3	2	CARDINAL
taxlaw-6840	108	4	two	CARDINAL
taxlaw-6840	108	5	third	ORDINAL
taxlaw-6840	110	1	the coming years	DATE
taxlaw-6840	110	2	medicare	ORG
taxlaw-6840	110	3	over 2.5%	PERCENT
taxlaw-6840	111	1	decades	DATE
taxlaw-6840	114	1	today	DATE
taxlaw-6840	118	1	17	CARDINAL
taxlaw-6840	118	2	thomas piketty	PERSON
taxlaw-6840	118	3	emmanuel saez & gabriel zucman	ORG
taxlaw-6840	118	4	the united states	GPE
taxlaw-6840	118	5	133	CARDINAL
taxlaw-6840	118	6	q. j. econ	PERSON
taxlaw-6840	119	1	553	CARDINAL
taxlaw-6840	119	2	578	CARDINAL
taxlaw-6840	119	3	2018	DATE
taxlaw-6840	120	1	18	CARDINAL
taxlaw-6840	120	2	14	CARDINAL
taxlaw-6840	120	3	19	CARDINAL
taxlaw-6840	122	1	0%	PERCENT
taxlaw-6840	122	2	50%	PERCENT
taxlaw-6840	122	3	100%	PERCENT
taxlaw-6840	122	4	150%	PERCENT
taxlaw-6840	122	5	200%	PERCENT
taxlaw-6840	122	6	250%	PERCENT
taxlaw-6840	122	7	300%	PERCENT
taxlaw-6840	122	8	350%	PERCENT
taxlaw-6840	122	9	1946-1980 1980-2014	DATE
taxlaw-6840	122	10	50%	PERCENT
taxlaw-6840	122	11	10%	PERCENT
taxlaw-6840	122	12	1%	PERCENT
taxlaw-6840	122	13	1/10	CARDINAL
taxlaw-6840	122	14	1%	PERCENT
taxlaw-6840	122	15	50%	PERCENT
taxlaw-6840	122	16	1%	PERCENT
taxlaw-6840	122	17	11:2	CARDINAL
taxlaw-6840	122	18	38	CARDINAL
taxlaw-6840	124	1	congress	ORG
taxlaw-6840	124	2	congress	ORG
taxlaw-6840	125	1	2	CARDINAL
taxlaw-6840	125	2	u.s.	GPE
taxlaw-6840	125	3	1980	DATE
taxlaw-6840	125	4	the earlier period	DATE
taxlaw-6840	126	1	3	CARDINAL
taxlaw-6840	126	2	more than 70%	PERCENT
taxlaw-6840	126	3	between 1984 and 2017	DATE
taxlaw-6840	126	4	about 20%	PERCENT
taxlaw-6840	126	5	years	DATE
taxlaw-6840	126	6	the late 1990s	DATE
taxlaw-6840	126	7	2014-2017	DATE
taxlaw-6840	126	8	two	CARDINAL
taxlaw-6840	126	9	other years	DATE
taxlaw-6840	127	1	20	CARDINAL
taxlaw-6840	127	2	mmt	CARDINAL
taxlaw-6840	128	1	21	CARDINAL
taxlaw-6840	130	1	22	CARDINAL
taxlaw-6840	132	1	five	CARDINAL
taxlaw-6840	132	2	39	CARDINAL
taxlaw-6840	132	3	3	CARDINAL
taxlaw-6840	132	4	1984-201723	DATE
taxlaw-6840	132	5	10%	PERCENT
taxlaw-6840	132	6	1%	PERCENT
taxlaw-6840	132	7	a generation ago	DATE
taxlaw-6840	132	8	bottom 90%	PERCENT
taxlaw-6840	133	1	1	CARDINAL
taxlaw-6840	133	2	1980	DATE
taxlaw-6840	133	3	201424 1980 2014	DATE
taxlaw-6840	133	4	50%	PERCENT
taxlaw-6840	133	5	19.9 %	PERCENT
taxlaw-6840	133	6	12.6 %	PERCENT
taxlaw-6840	133	7	50-90th	CARDINAL
taxlaw-6840	133	8	45.9 %	PERCENT
taxlaw-6840	133	9	40.4%	PERCENT
taxlaw-6840	133	10	10%	PERCENT
taxlaw-6840	133	11	34.2 %	PERCENT
taxlaw-6840	133	12	47.0 %	PERCENT
taxlaw-6840	133	13	1%	PERCENT
taxlaw-6840	133	14	10.7 %	PERCENT
taxlaw-6840	133	15	20.2 %	PERCENT
taxlaw-6840	134	1	chapter two	LAW
taxlaw-6840	134	2	23	CARDINAL
taxlaw-6840	134	3	federal reserve bank	ORG
taxlaw-6840	134	4	st. louis	GPE
taxlaw-6840	134	5	2016	CARDINAL
taxlaw-6840	135	1	24	CARDINAL
taxlaw-6840	135	2	1913-2014	DATE
taxlaw-6840	135	3	https://wid.world/country/usa/	GPE
taxlaw-6840	136	1	25	CARDINAL
taxlaw-6840	136	2	kimberly a. clausing	PERSON
taxlaw-6840	136	3	2019	CARDINAL
taxlaw-6840	137	1	100.0	CARDINAL
taxlaw-6840	137	2	120.0	CARDINAL
taxlaw-6840	137	3	130.0	CARDINAL
taxlaw-6840	137	4	150.0	CARDINAL
taxlaw-6840	137	5	160.0	CARDINAL
taxlaw-6840	137	6	170.0	CARDINAL
taxlaw-6840	137	7	180.0	CARDINAL
taxlaw-6840	137	8	jan -84 jan -86 jan -88 jan -90 jan -92 jan -94 jan -96 jan -98 jan -00 jan -02 jan -04 jan -06 jan -08 jan -10 jan -12 jan -14 jan -16	FAC
taxlaw-6840	137	9	1 98 4=	DATE
taxlaw-6840	137	10	11:2	CARDINAL
taxlaw-6840	137	11	40	CARDINAL
taxlaw-6840	139	1	first	ORDINAL
taxlaw-6840	140	1	90%	PERCENT
taxlaw-6840	144	1	eu immigration policy	ORG
taxlaw-6840	146	1	recent decades	DATE
taxlaw-6840	148	1	rates.27	PRODUCT
taxlaw-6840	148	2	bottom 90%	PERCENT
taxlaw-6840	152	1	4.28	CARDINAL
taxlaw-6840	152	2	four	CARDINAL
taxlaw-6840	152	3	the first year	DATE
taxlaw-6840	152	4	the tenth year	DATE
taxlaw-6840	154	1	26	CARDINAL
taxlaw-6840	156	1	3	CARDINAL
taxlaw-6840	156	2	5	DATE
taxlaw-6840	156	3	8	DATE
taxlaw-6840	157	1	27	CARDINAL
taxlaw-6840	158	1	one	CARDINAL
taxlaw-6840	160	1	28	CARDINAL
taxlaw-6840	160	2	2017	CARDINAL
taxlaw-6840	160	3	https://www.taxpolicycenter.org/sites/default/files/publication/150816/2001641_distributional_analysis_of_the_conf	GPE
taxlaw-6840	162	1	8	CARDINAL
taxlaw-6840	162	2	five	CARDINAL
taxlaw-6840	162	3	41	CARDINAL
taxlaw-6840	162	4	4	CARDINAL
taxlaw-6840	162	5	quintile29	ORG
taxlaw-6840	163	1	2	CARDINAL
taxlaw-6840	163	2	the two years 2018	DATE
taxlaw-6840	163	3	2027	CARDINAL
taxlaw-6840	164	1	80%	PERCENT
taxlaw-6840	164	2	795	MONEY
taxlaw-6840	164	3	2018	DATE
taxlaw-6840	164	4	15	MONEY
taxlaw-6840	164	5	2027	CARDINAL
taxlaw-6840	164	6	1%	PERCENT
taxlaw-6840	164	7	tens of thousands	CARDINAL
taxlaw-6840	164	8	2	CARDINAL
taxlaw-6840	164	9	2018	DATE
taxlaw-6840	164	10	202730	CARDINAL
taxlaw-6840	164	11	2027	CARDINAL
taxlaw-6840	164	12	-60 30	DATE
taxlaw-6840	164	13	second	ORDINAL
taxlaw-6840	164	14	40	CARDINAL
taxlaw-6840	165	1	20	CARDINAL
taxlaw-6840	165	2	fourth	ORDINAL
taxlaw-6840	165	3	1 percent	PERCENT
taxlaw-6840	165	4	20,000	MONEY
taxlaw-6840	165	5	2019	DATE
taxlaw-6840	165	6	55	MONEY
taxlaw-6840	166	1	above $500,000	MONEY
taxlaw-6840	166	2	35,370	MONEY
taxlaw-6840	167	1	2027	CARDINAL
taxlaw-6840	167	2	20,000	MONEY
taxlaw-6840	167	3	an additional $175	MONEY
taxlaw-6840	167	4	above $500,000	MONEY
taxlaw-6840	167	5	6,290	MONEY
taxlaw-6840	169	1	one	CARDINAL
taxlaw-6840	170	1	100%	PERCENT
taxlaw-6840	170	2	75%	PERCENT
taxlaw-6840	170	3	29	CARDINAL
taxlaw-6840	170	4	28	CARDINAL
taxlaw-6840	170	5	8	CARDINAL
taxlaw-6840	170	6	30	CARDINAL
taxlaw-6840	170	7	8	CARDINAL
taxlaw-6840	170	8	115th	ORG
taxlaw-6840	171	1	2017	CARDINAL
taxlaw-6840	173	1	115-97	CARDINAL
taxlaw-6840	173	2	2019	CARDINAL
taxlaw-6840	174	1	0.5 1 1.5 2	QUANTITY
taxlaw-6840	174	2	second	ORDINAL
taxlaw-6840	174	3	fourth	ORDINAL
taxlaw-6840	174	4	1 percent	PERCENT
taxlaw-6840	174	5	rc en t c ha ng e	ORG
taxlaw-6840	174	6	11:2	CARDINAL
taxlaw-6840	174	7	42	CARDINAL
taxlaw-6840	174	8	95%	PERCENT
taxlaw-6840	174	9	20%	PERCENT
taxlaw-6840	174	10	20%	PERCENT
taxlaw-6840	174	11	60%	PERCENT
taxlaw-6840	174	12	the u.s. treasury	ORG
taxlaw-6840	174	13	as high as $4,000 to $9,000	MONEY
taxlaw-6840	174	14	two	CARDINAL
taxlaw-6840	175	1	first	ORDINAL
taxlaw-6840	176	1	european	NORP
taxlaw-6840	176	2	german	NORP
taxlaw-6840	176	3	germany	GPE
taxlaw-6840	176	4	the united states	GPE
taxlaw-6840	177	1	second	ORDINAL
taxlaw-6840	179	1	crosscountry	ORG
taxlaw-6840	179	2	u.s.	GPE
taxlaw-6840	180	1	first	ORDINAL
taxlaw-6840	182	1	second	ORDINAL
taxlaw-6840	184	1	32	CARDINAL
taxlaw-6840	184	2	113th	LAW
taxlaw-6840	184	3	2013	DATE
taxlaw-6840	185	1	33	CARDINAL
taxlaw-6840	185	2	james r. nunns	PERSON
taxlaw-6840	185	3	tpc	ORG
taxlaw-6840	185	4	2012	DATE
taxlaw-6840	186	1	34	CARDINAL
taxlaw-6840	187	1	cbo	PERSON
taxlaw-6840	187	2	2008	DATE
taxlaw-6840	187	3	2009	DATE
taxlaw-6840	187	4	16	CARDINAL
taxlaw-6840	187	5	2012	DATE
taxlaw-6840	188	1	treasury	ORG
taxlaw-6840	188	2	julie anne cronin et al.	PERSON
taxlaw-6840	188	3	u.s.	GPE
taxlaw-6840	188	4	treasury	ORG
taxlaw-6840	188	5	66	CARDINAL
taxlaw-6840	188	6	239	CARDINAL
taxlaw-6840	188	7	2013	DATE
taxlaw-6840	189	1	35	CARDINAL
taxlaw-6840	189	2	the council of economic advisers	ORG
taxlaw-6840	189	3	6 (	PERCENT
taxlaw-6840	189	4	2017	CARDINAL
taxlaw-6840	190	1	36	CARDINAL
taxlaw-6840	191	1	germany	GPE
taxlaw-6840	191	2	108	CARDINAL
taxlaw-6840	193	1	rev	PERSON
taxlaw-6840	193	2	393	CARDINAL
taxlaw-6840	193	3	393–418	CARDINAL
taxlaw-6840	193	4	2018	DATE
taxlaw-6840	194	1	37	CARDINAL
taxlaw-6840	194	2	kimberly a. clausing	PERSON
taxlaw-6840	194	3	65	CARDINAL
taxlaw-6840	194	4	433	CARDINAL
taxlaw-6840	194	5	2012	DATE
taxlaw-6840	194	6	kimberly a. clausing	PERSON
taxlaw-6840	194	7	66	CARDINAL
taxlaw-6840	194	8	2013	DATE
taxlaw-6840	196	1	five	CARDINAL
taxlaw-6840	196	2	43	CARDINAL
taxlaw-6840	197	1	5	CARDINAL
taxlaw-6840	197	2	four	CARDINAL
taxlaw-6840	197	3	$2 trillion	MONEY
taxlaw-6840	197	4	2017	DATE
taxlaw-6840	197	5	2000	DATE
taxlaw-6840	197	6	the united kingdom	GPE
taxlaw-6840	197	7	japan	GPE
taxlaw-6840	197	8	germany	GPE
taxlaw-6840	197	9	italy	GPE
taxlaw-6840	199	1	u.s.	GPE
taxlaw-6840	199	2	$19 trillion	MONEY
taxlaw-6840	199	3	the same year	DATE
taxlaw-6840	200	1	oecd	ORG
taxlaw-6840	200	2	u.s.	GPE
taxlaw-6840	201	1	u.s.	GPE
taxlaw-6840	201	2	35%	PERCENT
taxlaw-6840	202	1	the united kingdom	GPE
taxlaw-6840	202	2	japan	GPE
taxlaw-6840	202	3	germany	GPE
taxlaw-6840	202	4	italy	GPE
taxlaw-6840	203	1	the united kingdom	GPE
taxlaw-6840	203	2	the united states	GPE
taxlaw-6840	203	3	the years	DATE
taxlaw-6840	204	1	japan	GPE
taxlaw-6840	204	2	italy	GPE
taxlaw-6840	205	1	germany	GPE
taxlaw-6840	205	2	second	ORDINAL
taxlaw-6840	205	3	first	ORDINAL
taxlaw-6840	205	4	5a	CARDINAL
taxlaw-6840	206	1	united kingdom	GPE
taxlaw-6840	206	2	2000-201740 38	DATE
taxlaw-6840	206	3	supra	PERSON
taxlaw-6840	206	4	25	CARDINAL
taxlaw-6840	207	1	39	CARDINAL
taxlaw-6840	207	2	the united kingdom	GPE
taxlaw-6840	207	3	japan	GPE
taxlaw-6840	207	4	2009	DATE
taxlaw-6840	208	1	40	CARDINAL
taxlaw-6840	208	2	oecd	ORG
taxlaw-6840	209	1	10	CARDINAL
taxlaw-6840	209	2	102	CARDINAL
taxlaw-6840	209	3	108	CARDINAL
taxlaw-6840	209	4	114	CARDINAL
taxlaw-6840	209	5	118	CARDINAL
taxlaw-6840	209	6	2002 2003 2004 2005	DATE
taxlaw-6840	209	7	2009	DATE
taxlaw-6840	209	8	2010 2011 2012	DATE
taxlaw-6840	209	9	2013 2014	DATE
taxlaw-6840	209	10	2015	DATE
taxlaw-6840	209	11	2	CARDINAL
taxlaw-6840	210	1	10	CARDINAL
taxlaw-6840	211	1	uk	GPE
taxlaw-6840	211	2	11:2	CARDINAL
taxlaw-6840	211	3	44	CARDINAL
taxlaw-6840	211	4	5b	CARDINAL
taxlaw-6840	211	5	japan	GPE
taxlaw-6840	211	6	2000-201741	DATE
taxlaw-6840	211	7	5c	CARDINAL
taxlaw-6840	211	8	italy	GPE
taxlaw-6840	211	9	2000-201742	DATE
taxlaw-6840	211	10	41	CARDINAL
taxlaw-6840	211	11	oecd	ORG
taxlaw-6840	212	1	42	CARDINAL
taxlaw-6840	212	2	oecd	ORG
taxlaw-6840	213	1	10	CARDINAL
taxlaw-6840	213	2	105	CARDINAL
taxlaw-6840	213	3	110	CARDINAL
taxlaw-6840	213	4	115	CARDINAL
taxlaw-6840	213	5	120 2000 2001 2002 2003 2004 2005	DATE
taxlaw-6840	213	6	2009	DATE
taxlaw-6840	213	7	2010 2011 2012	DATE
taxlaw-6840	213	8	2013 2014	DATE
taxlaw-6840	213	9	2015	DATE
taxlaw-6840	213	10	2	CARDINAL
taxlaw-6840	214	1	10	CARDINAL
taxlaw-6840	215	1	japan	GPE
taxlaw-6840	215	2	japan	GPE
taxlaw-6840	215	3	105	CARDINAL
taxlaw-6840	215	4	110	CARDINAL
taxlaw-6840	215	5	115	CARDINAL
taxlaw-6840	215	6	120 2000 2001 2002 2003 2004 2005	DATE
taxlaw-6840	215	7	2009	DATE
taxlaw-6840	215	8	2010 2011 2012	DATE
taxlaw-6840	215	9	2013 2014	DATE
taxlaw-6840	215	10	2015	DATE
taxlaw-6840	215	11	2	CARDINAL
taxlaw-6840	216	1	10	CARDINAL
taxlaw-6840	217	1	italy	GPE
taxlaw-6840	217	2	italy 2020	ORG
taxlaw-6840	217	3	five	CARDINAL
taxlaw-6840	217	4	45	CARDINAL
taxlaw-6840	217	5	5d	CARDINAL
taxlaw-6840	217	6	germany	GPE
taxlaw-6840	217	7	2000-201743	DATE
taxlaw-6840	218	1	2012, 2013	DATE
taxlaw-6840	221	1	suarez serrato	PERSON
taxlaw-6840	221	2	2016	DATE
taxlaw-6840	221	3	30 to 35%	PERCENT
taxlaw-6840	221	4	u.s.	GPE
taxlaw-6840	221	5	u.s.	GPE
taxlaw-6840	221	6	one	CARDINAL
taxlaw-6840	221	7	2018	DATE
taxlaw-6840	221	8	50 percent	PERCENT
taxlaw-6840	221	9	german	NORP
taxlaw-6840	221	10	german	NORP
taxlaw-6840	221	11	zero	CARDINAL
taxlaw-6840	222	1	43	CARDINAL
taxlaw-6840	222	2	oecd	ORG
taxlaw-6840	223	1	44	CARDINAL
taxlaw-6840	223	2	2012	DATE
taxlaw-6840	223	3	37	CARDINAL
taxlaw-6840	223	4	2013	DATE
taxlaw-6840	223	5	37	CARDINAL
taxlaw-6840	224	1	45	CARDINAL
taxlaw-6840	224	2	2013	DATE
taxlaw-6840	224	3	37	CARDINAL
taxlaw-6840	225	1	46	CARDINAL
taxlaw-6840	226	1	juan carlos suarez	PERSON
taxlaw-6840	226	2	owen zidar	PERSON
taxlaw-6840	227	1	106	CARDINAL
taxlaw-6840	229	1	rev	PERSON
taxlaw-6840	229	2	2582	DATE
taxlaw-6840	229	3	2016	DATE
taxlaw-6840	230	1	47	CARDINAL
taxlaw-6840	231	1	germany	GPE
taxlaw-6840	231	2	108	CARDINAL
taxlaw-6840	233	1	rev	PERSON
taxlaw-6840	234	1	393–418	CARDINAL
taxlaw-6840	234	2	2018	DATE
taxlaw-6840	236	1	105	CARDINAL
taxlaw-6840	236	2	110	CARDINAL
taxlaw-6840	236	3	115	CARDINAL
taxlaw-6840	236	4	120 2000 2001 2002 2003 2004 2005	DATE
taxlaw-6840	236	5	2009	DATE
taxlaw-6840	236	6	2010 2011 2012	DATE
taxlaw-6840	236	7	2013 2014	DATE
taxlaw-6840	236	8	2015	DATE
taxlaw-6840	236	9	2	CARDINAL
taxlaw-6840	237	1	10	CARDINAL
taxlaw-6840	238	1	germany	GPE
taxlaw-6840	238	2	germany	GPE
taxlaw-6840	238	3	11:2	CARDINAL
taxlaw-6840	238	4	46	CARDINAL
taxlaw-6840	238	5	one year	DATE
taxlaw-6840	238	6	u.s.	GPE
taxlaw-6840	239	1	6	CARDINAL
taxlaw-6840	239	2	annual	DATE
taxlaw-6840	240	1	2018	DATE
taxlaw-6840	240	2	the years	DATE
taxlaw-6840	240	3	2015	DATE
taxlaw-6840	240	4	2016	DATE
taxlaw-6840	240	5	2017	DATE
taxlaw-6840	241	1	2019	CARDINAL
taxlaw-6840	241	2	2015-17.48	CARDINAL
taxlaw-6840	242	1	2017	DATE
taxlaw-6840	243	1	25%	PERCENT
taxlaw-6840	243	2	2017	DATE
taxlaw-6840	244	1	2018	DATE
taxlaw-6840	244	2	a volatile year	DATE
taxlaw-6840	244	3	about 8 percent	PERCENT
taxlaw-6840	245	1	2019	DATE
taxlaw-6840	245	2	26%	PERCENT
taxlaw-6840	246	1	7	CARDINAL
taxlaw-6840	246	2	2014	DATE
taxlaw-6840	247	1	6	CARDINAL
taxlaw-6840	247	2	u.s.	GPE
taxlaw-6840	247	3	annual	DATE
taxlaw-6840	247	4	2014-2019	DATE
taxlaw-6840	248	1	weekly	DATE
taxlaw-6840	249	1	48	CARDINAL
taxlaw-6840	250	1	hourly	TIME
taxlaw-6840	250	2	the same period	DATE
taxlaw-6840	250	3	0.9 percent	PERCENT
taxlaw-6840	250	4	the posttcja	DATE
taxlaw-6840	250	5	years	DATE
taxlaw-6840	250	6	2018	DATE
taxlaw-6840	250	7	2019	DATE
taxlaw-6840	250	8	1 percent	PERCENT
taxlaw-6840	250	9	the five years	DATE
taxlaw-6840	252	1	0.0 0.5	CARDINAL
taxlaw-6840	252	2	2.5	CARDINAL
taxlaw-6840	252	3	2014	DATE
taxlaw-6840	252	4	2018	DATE
taxlaw-6840	252	5	2019	DATE
taxlaw-6840	252	6	w ag	ORG
taxlaw-6840	252	7	e g ro w	PERSON
taxlaw-6840	252	8	five	CARDINAL
taxlaw-6840	252	9	47	CARDINAL
taxlaw-6840	252	10	7	CARDINAL
taxlaw-6840	252	11	2014-2019	DATE
taxlaw-6840	253	1	weekly	DATE
taxlaw-6840	253	2	fridays	DATE
taxlaw-6840	254	1	2018.49	CARDINAL
taxlaw-6840	254	2	one	CARDINAL
taxlaw-6840	256	1	2018	DATE
taxlaw-6840	256	2	recent years	DATE
taxlaw-6840	256	3	8	CARDINAL
taxlaw-6840	257	1	2019	DATE
taxlaw-6840	257	2	years	DATE
taxlaw-6840	258	1	49	CARDINAL
taxlaw-6840	258	2	edward yardeni et al	PERSON
taxlaw-6840	258	3	3	CARDINAL
taxlaw-6840	258	4	2020	DATE
taxlaw-6840	259	1	50	CARDINAL
taxlaw-6840	259	2	15000 17000	CARDINAL
taxlaw-6840	269	1	de x va lu e	FAC
taxlaw-6840	270	1	11:2	CARDINAL
taxlaw-6840	270	2	48	CARDINAL
taxlaw-6840	270	3	8	CARDINAL
taxlaw-6840	270	4	2008-2019	DATE
taxlaw-6840	276	1	kopp et al	PERSON
taxlaw-6840	278	1	tpc	ORG
taxlaw-6840	279	1	the united states	GPE
taxlaw-6840	281	1	35 years	DATE
taxlaw-6840	282	1	americans	NORP
taxlaw-6840	283	1	obamacare	NORP
taxlaw-6840	284	1	over $300 billion	MONEY
taxlaw-6840	284	2	ten years	DATE
taxlaw-6840	285	1	51	CARDINAL
taxlaw-6840	285	2	emanuel kopp et al.	PERSON
taxlaw-6840	285	3	u.s.	GPE
taxlaw-6840	285	4	2017	CARDINAL
taxlaw-6840	285	5	2	CARDINAL
taxlaw-6840	285	6	int’l	NORP
taxlaw-6840	285	7	19/120	CARDINAL
taxlaw-6840	285	8	2019	DATE
taxlaw-6840	285	9	https://books.google.com/books?id=-vhdwaaqbaj&pg=pa2&lpg=pa2&dq#v=onepage&q&f=false	DATE
taxlaw-6840	289	1	2009	DATE
taxlaw-6840	289	2	2010 2011 2012	DATE
taxlaw-6840	289	3	2013 2014	DATE
taxlaw-6840	289	4	2019	DATE
taxlaw-6840	289	5	rc en t	ORG
taxlaw-6840	291	1	ea	CARDINAL
taxlaw-6840	291	2	five	CARDINAL
taxlaw-6840	291	3	49	CARDINAL
taxlaw-6840	292	1	cbo	PERSON
taxlaw-6840	292	2	millions	CARDINAL
taxlaw-6840	292	3	americans	NORP
taxlaw-6840	292	4	2027.52	CARDINAL
taxlaw-6840	294	1	healthcare	ORG
taxlaw-6840	295	1	2019	CARDINAL
taxlaw-6840	296	1	60%	PERCENT
taxlaw-6840	297	1	$1,000 to $2,000	MONEY
taxlaw-6840	298	1	ineligible.55	PRODUCT
taxlaw-6840	306	1	10-year	DATE
taxlaw-6840	306	2	over $650 billion	MONEY
taxlaw-6840	306	3	over $250 billion	MONEY
taxlaw-6840	307	1	52	CARDINAL
taxlaw-6840	307	2	3	CARDINAL
taxlaw-6840	307	3	2017	CARDINAL
taxlaw-6840	308	1	53	CARDINAL
taxlaw-6840	308	2	2019	CARDINAL
taxlaw-6840	308	3	2018	DATE
taxlaw-6840	309	1	54	CARDINAL
taxlaw-6840	309	2	u.s.	GPE
taxlaw-6840	310	1	chye-ching huang	PERSON
taxlaw-6840	310	2	2017	CARDINAL
taxlaw-6840	310	3	americans	NORP
taxlaw-6840	311	1	2019	DATE
taxlaw-6840	312	1	55	CARDINAL
taxlaw-6840	313	1	9	DATE
taxlaw-6840	313	2	ctc	ORG
taxlaw-6840	313	3	1 million	CARDINAL
taxlaw-6840	314	1	11:2	CARDINAL
taxlaw-6840	314	2	50	CARDINAL
taxlaw-6840	314	3	u.s.	GPE
taxlaw-6840	316	1	first	ORDINAL
taxlaw-6840	319	1	atkinson	PERSON
taxlaw-6840	319	2	stiglitz	PERSON
taxlaw-6840	319	3	zero	CARDINAL
taxlaw-6840	323	1	the united states	GPE
taxlaw-6840	323	2	three quarters	DATE
taxlaw-6840	324	1	about 70%	PERCENT
taxlaw-6840	324	2	u.s.	GPE
taxlaw-6840	324	3	the united states	GPE
taxlaw-6840	324	4	level.59	PERSON
taxlaw-6840	325	1	zero	CARDINAL
taxlaw-6840	325	2	anthony b. atkinson &	PERSON
taxlaw-6840	325	3	joseph e. stiglitz	PERSON
taxlaw-6840	325	4	6	CARDINAL
taxlaw-6840	325	5	j. pub.	ORG
taxlaw-6840	327	1	55	CARDINAL
taxlaw-6840	327	2	1976	DATE
taxlaw-6840	327	3	anthony b. atkinson &	PERSON
taxlaw-6840	327	4	joseph e. stiglitz	PERSON
taxlaw-6840	327	5	2015	CARDINAL
taxlaw-6840	327	6	anthony b. atkinson	PERSON
taxlaw-6840	328	1	2015	CARDINAL
taxlaw-6840	328	2	joseph e. stiglitz	PERSON
taxlaw-6840	328	3	2012	DATE
taxlaw-6840	329	1	57	DATE
taxlaw-6840	329	2	juan carlos conesa	PERSON
taxlaw-6840	329	3	sagiri kitao &	ORG
taxlaw-6840	329	4	krueger	ORG
taxlaw-6840	331	1	99	CARDINAL
taxlaw-6840	333	1	rev	PERSON
taxlaw-6840	334	1	25–48 (2009	DATE
taxlaw-6840	334	2	thomas piketty &	ORG
taxlaw-6840	334	3	emmanuel saez	PERSON
taxlaw-6840	334	4	nat’l bureau of econ	ORG
taxlaw-6840	336	1	2012	DATE
taxlaw-6840	336	2	thomas piketty et al	PERSON
taxlaw-6840	336	3	81	CARDINAL
taxlaw-6840	336	4	2013	DATE
taxlaw-6840	336	5	emmanuel farhi et al	PERSON
taxlaw-6840	336	6	non-linear	ORG
taxlaw-6840	336	7	79	CARDINAL
taxlaw-6840	337	1	1469	DATE
taxlaw-6840	337	2	2012	DATE
taxlaw-6840	338	1	ludwig straub &	ORG
taxlaw-6840	338	2	chamley-judd	ORG
taxlaw-6840	338	3	110	CARDINAL
taxlaw-6840	340	1	rev	PERSON
taxlaw-6840	341	1	86–119	CARDINAL
taxlaw-6840	341	2	2020	DATE
taxlaw-6840	343	1	58	CARDINAL
taxlaw-6840	343	2	laura power & austin frerick	ORG
taxlaw-6840	343	3	69	CARDINAL
taxlaw-6840	343	4	2016	CARDINAL
taxlaw-6840	344	1	59	CARDINAL
taxlaw-6840	344	2	leonard e. burman et al.	PERSON
taxlaw-6840	344	3	u.s.	GPE
taxlaw-6840	344	4	nat’l tax j. 675	PERSON
taxlaw-6840	344	5	676	CARDINAL
taxlaw-6840	344	6	2017	CARDINAL
taxlaw-6840	345	1	60	CARDINAL
taxlaw-6840	345	2	1-5	CARDINAL
taxlaw-6840	345	3	2017	CARDINAL
taxlaw-6840	345	4	115	CARDINAL
taxlaw-6840	345	5	19-24	CARDINAL
taxlaw-6840	345	6	2018	DATE
taxlaw-6840	347	1	five	CARDINAL
taxlaw-6840	347	2	51	CARDINAL
taxlaw-6840	356	1	over $300 billion	MONEY
taxlaw-6840	356	2	one	CARDINAL
taxlaw-6840	356	3	u.s.	GPE
taxlaw-6840	356	4	8 or	PERCENT
taxlaw-6840	356	5	15.5%	PERCENT
taxlaw-6840	357	1	15.5 %	PERCENT
taxlaw-6840	357	2	8 percent	PERCENT
taxlaw-6840	358	1	8 years	DATE
taxlaw-6840	358	2	years 6, 7	DATE
taxlaw-6840	358	3	8	CARDINAL
taxlaw-6840	359	1	u.s.	GPE
taxlaw-6840	359	2	35%	PERCENT
taxlaw-6840	364	1	over $250 billion	MONEY
taxlaw-6840	364	2	ten years	DATE
taxlaw-6840	364	3	$414 billion	MONEY
taxlaw-6840	364	4	20 percent	PERCENT
taxlaw-6840	364	5	$150 billion	MONEY
taxlaw-6840	365	1	the end of 2025	DATE
taxlaw-6840	366	1	one	CARDINAL
taxlaw-6840	374	1	11:2	CARDINAL
taxlaw-6840	374	2	52	CARDINAL
taxlaw-6840	374	3	qualify.61	PRODUCT
taxlaw-6840	377	1	2019).63	CARDINAL
taxlaw-6840	378	1	10,000	MONEY
taxlaw-6840	382	1	10,000	MONEY
taxlaw-6840	382	2	second	ORDINAL
taxlaw-6840	383	1	37%	PERCENT
taxlaw-6840	383	2	10%	PERCENT
taxlaw-6840	383	3	3.7%	PERCENT
taxlaw-6840	384	1	less than 2	CARDINAL
taxlaw-6840	384	2	1,000	CARDINAL
taxlaw-6840	384	3	less than 1	CARDINAL
taxlaw-6840	384	4	1,000	CARDINAL
taxlaw-6840	385	1	2/10	CARDINAL
taxlaw-6840	385	2	one percent	PERCENT
taxlaw-6840	389	1	61for	CARDINAL
taxlaw-6840	389	2	daniel shaviro	PERSON
taxlaw-6840	389	3	2018	DATE
taxlaw-6840	390	1	49	CARDINAL
taxlaw-6840	391	1	62	CARDINAL
taxlaw-6840	391	2	28	CARDINAL
taxlaw-6840	391	3	2	CARDINAL
taxlaw-6840	391	4	63	CARDINAL
taxlaw-6840	391	5	alan d. viard	PERSON
taxlaw-6840	391	6	79	CARDINAL
taxlaw-6840	391	7	april 1, 2019	DATE
taxlaw-6840	392	1	64	CARDINAL
taxlaw-6840	394	1	65	CARDINAL
taxlaw-6840	398	1	five	CARDINAL
taxlaw-6840	398	2	53	CARDINAL
taxlaw-6840	399	1	two	CARDINAL
taxlaw-6840	399	2	u.s.	GPE
taxlaw-6840	400	1	first	ORDINAL
taxlaw-6840	400	2	u.s.	GPE
taxlaw-6840	400	3	u.s.	GPE
taxlaw-6840	400	4	u.s.	GPE
taxlaw-6840	400	5	u.s.	GPE
taxlaw-6840	401	1	second	ORDINAL
taxlaw-6840	402	1	u.s.	GPE
taxlaw-6840	402	2	u.s.	GPE
taxlaw-6840	403	1	u.s.	GPE
taxlaw-6840	403	2	35%	PERCENT
taxlaw-6840	403	3	u.s.	GPE
taxlaw-6840	404	1	u.s.	GPE
taxlaw-6840	404	2	u.s.	GPE
taxlaw-6840	405	1	2005	DATE
taxlaw-6840	405	2	5.25%	PERCENT
taxlaw-6840	405	3	8 or	PERCENT
taxlaw-6840	405	4	15.5%	PERCENT
taxlaw-6840	407	1	u.s.	GPE
taxlaw-6840	407	2	u.s.	GPE
taxlaw-6840	408	1	u.s.	GPE
taxlaw-6840	409	1	u.s.	GPE
taxlaw-6840	410	1	u.s.	GPE
taxlaw-6840	411	1	9	CARDINAL
taxlaw-6840	411	2	u.s.	GPE
taxlaw-6840	411	3	50%	PERCENT
taxlaw-6840	411	4	recent years	DATE
taxlaw-6840	411	5	decades of last century	DATE
taxlaw-6840	413	1	11:2	CARDINAL
taxlaw-6840	413	2	54	CARDINAL
taxlaw-6840	413	3	9	CARDINAL
taxlaw-6840	413	4	u.s.	GPE
taxlaw-6840	413	5	1980-2018	DATE
taxlaw-6840	414	1	u.s.	GPE
taxlaw-6840	414	2	2000	DATE
taxlaw-6840	414	3	u.s.	GPE
taxlaw-6840	414	4	u.s.	GPE
taxlaw-6840	415	1	u.s.	GPE
taxlaw-6840	415	2	about fifty percent	PERCENT
taxlaw-6840	416	1	2017	DATE
taxlaw-6840	416	2	u.s.	GPE
taxlaw-6840	416	3	over $100 billion	MONEY
taxlaw-6840	417	1	more than half	CARDINAL
taxlaw-6840	417	2	just seven	CARDINAL
taxlaw-6840	419	1	66	CARDINAL
taxlaw-6840	419	2	kimberly a. clausing	PERSON
taxlaw-6840	419	3	2016	CARDINAL
taxlaw-6840	419	4	byu l. rev	PERSON
taxlaw-6840	419	5	1649	CARDINAL
taxlaw-6840	419	6	2017	CARDINAL
taxlaw-6840	419	7	kimberly a. clausing	PERSON
taxlaw-6840	419	8	25	CARDINAL
taxlaw-6840	419	9	37	CARDINAL
taxlaw-6840	419	10	2018	DATE
taxlaw-6840	420	1	67	CARDINAL
taxlaw-6840	420	2	25	CARDINAL
taxlaw-6840	420	3	chapter 7	LAW
taxlaw-6840	421	1	u.s.	GPE
taxlaw-6840	422	1	the united states	GPE
taxlaw-6840	422	2	michael cooper et al	PERSON
taxlaw-6840	422	3	the united states	GPE
taxlaw-6840	422	4	30	CARDINAL
taxlaw-6840	423	1	91	CARDINAL
taxlaw-6840	423	2	2016	CARDINAL
taxlaw-6840	424	1	68	CARDINAL
taxlaw-6840	424	2	kimberly a. clausing	PERSON
taxlaw-6840	424	3	nat’l	NORP
taxlaw-6840	424	4	2020	DATE
taxlaw-6840	424	5	0.0%	PERCENT
taxlaw-6840	424	6	4.0%	PERCENT
taxlaw-6840	424	7	6.0%	PERCENT
taxlaw-6840	424	8	8.0%	PERCENT
taxlaw-6840	424	9	10.0%	PERCENT
taxlaw-6840	424	10	12.0%	PERCENT
taxlaw-6840	424	11	14.0%	PERCENT
taxlaw-6840	424	12	19 80	DATE
taxlaw-6840	424	13	five	CARDINAL
taxlaw-6840	424	14	55 35% to 21%	PERCENT
taxlaw-6840	425	1	u.s.	GPE
taxlaw-6840	427	1	the first	DATE
taxlaw-6840	427	2	ten percent	PERCENT
taxlaw-6840	428	1	second	ORDINAL
taxlaw-6840	429	1	3	CARDINAL
taxlaw-6840	430	1	3	CARDINAL
taxlaw-6840	431	1	35 21	DATE
taxlaw-6840	431	2	u.s.	GPE
taxlaw-6840	431	3	35	CARDINAL
taxlaw-6840	431	4	credit70	ORG
taxlaw-6840	431	5	u.s.	GPE
taxlaw-6840	431	6	0	CARDINAL
taxlaw-6840	431	7	10.5	CARDINAL
taxlaw-6840	431	8	13.125	CARDINAL
taxlaw-6840	431	9	112	CARDINAL
taxlaw-6840	432	1	u.s.	GPE
taxlaw-6840	432	2	150 69	CARDINAL
taxlaw-6840	432	3	december 18	DATE
taxlaw-6840	432	4	2017	CARDINAL
taxlaw-6840	433	1	4	CARDINAL
taxlaw-6840	433	2	70	CARDINAL
taxlaw-6840	434	1	the united states	GPE
taxlaw-6840	435	1	71	CARDINAL
taxlaw-6840	435	2	2025	CARDINAL
taxlaw-6840	435	3	13.125	CARDINAL
taxlaw-6840	435	4	16.4%	PERCENT
taxlaw-6840	437	1	11:2	CARDINAL
taxlaw-6840	437	2	56	CARDINAL
taxlaw-6840	437	3	3	CARDINAL
taxlaw-6840	439	1	u.s.	GPE
taxlaw-6840	441	1	first	ORDINAL
taxlaw-6840	441	2	10%	PERCENT
taxlaw-6840	442	1	u.s.	GPE
taxlaw-6840	443	1	u.s.	GPE
taxlaw-6840	444	1	u.s.	GPE
taxlaw-6840	445	1	u.s.	GPE
taxlaw-6840	445	2	u.s.	GPE
taxlaw-6840	448	1	beyer et al	PERSON
taxlaw-6840	449	1	the united states	GPE
taxlaw-6840	449	2	2005	DATE
taxlaw-6840	451	1	3	CARDINAL
taxlaw-6840	451	2	72	CARDINAL
taxlaw-6840	451	3	2019	DATE
taxlaw-6840	452	1	thomas horst	PERSON
taxlaw-6840	452	2	int’l 1153	PRODUCT
taxlaw-6840	452	3	september 16, 2019	DATE
taxlaw-6840	453	1	73	CARDINAL
taxlaw-6840	455	1	74	CARDINAL
taxlaw-6840	455	2	wto	ORG
taxlaw-6840	455	3	sanchirico	ORG
taxlaw-6840	455	4	2018	DATE
taxlaw-6840	456	1	wto	ORG
taxlaw-6840	457	1	chris sanchirico	PERSON
taxlaw-6840	457	2	71	CARDINAL
taxlaw-6840	457	3	625	CARDINAL
taxlaw-6840	457	4	2018	DATE
taxlaw-6840	458	1	75	CARDINAL
taxlaw-6840	458	2	brooke beyer et al.	PERSON
taxlaw-6840	458	3	2017	CARDINAL
taxlaw-6840	458	4	2019	CARDINAL
taxlaw-6840	460	1	five	CARDINAL
taxlaw-6840	460	2	57	CARDINAL
taxlaw-6840	461	1	u.s.	GPE
taxlaw-6840	462	1	2%	PERCENT
taxlaw-6840	462	2	21%	PERCENT
taxlaw-6840	467	1	the first 10%	DATE
taxlaw-6840	470	1	10%	PERCENT
taxlaw-6840	470	2	10.5%	PERCENT
taxlaw-6840	472	1	10.5 cents	MONEY
taxlaw-6840	473	1	the united states	GPE
taxlaw-6840	473	2	21%	PERCENT
taxlaw-6840	473	3	india	GPE
taxlaw-6840	473	4	30%	PERCENT
taxlaw-6840	474	1	the united states	GPE
taxlaw-6840	474	2	two dollars	MONEY
taxlaw-6840	474	3	31.5 cents	MONEY
taxlaw-6840	474	4	10.5 cents	MONEY
taxlaw-6840	474	5	21 cents	MONEY
taxlaw-6840	474	6	the united states	GPE
taxlaw-6840	475	1	india	GPE
taxlaw-6840	475	2	two dollars	MONEY
taxlaw-6840	475	3	30 cents	MONEY
taxlaw-6840	475	4	indian	NORP
taxlaw-6840	475	5	indian	NORP
taxlaw-6840	476	1	two	CARDINAL
taxlaw-6840	477	1	first	ORDINAL
taxlaw-6840	478	1	the united states	GPE
taxlaw-6840	478	2	10.5%	PERCENT
taxlaw-6840	478	3	u.s.	GPE
taxlaw-6840	479	1	second	ORDINAL
taxlaw-6840	479	2	the united states	GPE
taxlaw-6840	479	3	u.s.	GPE
taxlaw-6840	480	1	52.5%	PERCENT
taxlaw-6840	480	2	u.s.	GPE
taxlaw-6840	480	3	76	CARDINAL
taxlaw-6840	480	4	supra	PERSON
taxlaw-6840	480	5	68	CARDINAL
taxlaw-6840	481	1	11:2	CARDINAL
taxlaw-6840	481	2	58	CARDINAL
taxlaw-6840	481	3	u.s.	GPE
taxlaw-6840	483	1	u.s.	GPE
taxlaw-6840	484	1	u.s.	GPE
taxlaw-6840	484	2	income.78	GPE
taxlaw-6840	484	3	u.s.	GPE
taxlaw-6840	485	1	2018	DATE
taxlaw-6840	485	2	2019	DATE
taxlaw-6840	485	3	the first two years	DATE
taxlaw-6840	485	4	u.s.	GPE
taxlaw-6840	485	5	1.5%	PERCENT
taxlaw-6840	485	6	seven	CARDINAL
taxlaw-6840	485	7	the five years	DATE
taxlaw-6840	485	8	2017 to 2019	DATE
taxlaw-6840	485	9	seven	CARDINAL
taxlaw-6840	485	10	$471 billion to $534 billion	MONEY
taxlaw-6840	485	11	seven	CARDINAL
taxlaw-6840	485	12	about 61%	PERCENT
taxlaw-6840	486	1	10	CARDINAL
taxlaw-6840	486	2	u.s.	GPE
taxlaw-6840	486	3	mnc	ORG
taxlaw-6840	486	4	seven	CARDINAL
taxlaw-6840	486	5	u.s.	GPE
taxlaw-6840	486	6	2018	DATE
taxlaw-6840	486	7	2019	DATE
taxlaw-6840	486	8	the years	DATE
taxlaw-6840	491	1	tf	ORG
taxlaw-6840	492	1	only 80%	PERCENT
taxlaw-6840	494	1	seven	CARDINAL
taxlaw-6840	494	2	u.s.	GPE
taxlaw-6840	494	3	bermuda	PERSON
taxlaw-6840	494	4	caymans	GPE
taxlaw-6840	494	5	ireland	GPE
taxlaw-6840	494	6	luxembourg	GPE
taxlaw-6840	494	7	netherlands	GPE
taxlaw-6840	494	8	singapore	GPE
taxlaw-6840	494	9	switzerland	GPE
taxlaw-6840	495	1	u.s.	GPE
taxlaw-6840	496	1	five	CARDINAL
taxlaw-6840	496	2	59	CARDINAL
taxlaw-6840	496	3	10	CARDINAL
taxlaw-6840	496	4	u.s.	GPE
taxlaw-6840	496	5	mnc	ORG
taxlaw-6840	496	6	7	CARDINAL
taxlaw-6840	496	7	80	CARDINAL
taxlaw-6840	499	1	2018	DATE
taxlaw-6840	499	2	37 million	CARDINAL
taxlaw-6840	499	3	16 million	CARDINAL
taxlaw-6840	500	1	jct	ORG
taxlaw-6840	500	2	46.5 million	CARDINAL
taxlaw-6840	500	3	2017	CARDINAL
taxlaw-6840	500	4	18 million	CARDINAL
taxlaw-6840	500	5	2018.81	CARDINAL
taxlaw-6840	502	1	zero	CARDINAL
taxlaw-6840	503	1	1040	DATE
taxlaw-6840	504	1	1	CARDINAL
taxlaw-6840	505	1	1 80	CARDINAL
taxlaw-6840	505	2	u.s.	GPE
taxlaw-6840	505	3	bea.	ORG
taxlaw-6840	506	1	2019	DATE
taxlaw-6840	506	2	the first three quarters	DATE
taxlaw-6840	506	3	4/3	CARDINAL
taxlaw-6840	507	1	seven	CARDINAL
taxlaw-6840	507	2	bermuda	ORG
taxlaw-6840	507	3	caymans	GPE
taxlaw-6840	507	4	ireland	GPE
taxlaw-6840	507	5	luxembourg	GPE
taxlaw-6840	507	6	netherlands	GPE
taxlaw-6840	507	7	singapore	GPE
taxlaw-6840	507	8	switzerland	GPE
taxlaw-6840	508	1	81	CARDINAL
taxlaw-6840	508	2	0009	CARDINAL
taxlaw-6840	508	3	2018	DATE
taxlaw-6840	508	4	2018	DATE
taxlaw-6840	508	5	115th	ORG
taxlaw-6840	508	6	2017	CARDINAL
taxlaw-6840	508	7	2026	CARDINAL
taxlaw-6840	508	8	6 (2018	PERCENT
taxlaw-6840	509	1	82	CARDINAL
taxlaw-6840	510	1	one	CARDINAL
taxlaw-6840	511	1	more than a minute	TIME
taxlaw-6840	511	2	two	CARDINAL
taxlaw-6840	513	1	0.0%	PERCENT
taxlaw-6840	513	2	0.2%	PERCENT
taxlaw-6840	513	3	0.4%	PERCENT
taxlaw-6840	513	4	0.6%	PERCENT
taxlaw-6840	513	5	0.8%	PERCENT
taxlaw-6840	513	6	1.0%	PERCENT
taxlaw-6840	513	7	1.2%	PERCENT
taxlaw-6840	513	8	1.4%	PERCENT
taxlaw-6840	513	9	1.6%	PERCENT
taxlaw-6840	513	10	1.8%	PERCENT
taxlaw-6840	513	11	0%	PERCENT
taxlaw-6840	513	12	10%	PERCENT
taxlaw-6840	513	13	20%	PERCENT
taxlaw-6840	513	14	30%	PERCENT
taxlaw-6840	513	15	40%	PERCENT
taxlaw-6840	513	16	50%	PERCENT
taxlaw-6840	513	17	60%	PERCENT
taxlaw-6840	513	18	70%	PERCENT
taxlaw-6840	513	19	20 00	DATE
taxlaw-6840	513	20	u s	ORG
taxlaw-6840	513	21	11:2	CARDINAL
taxlaw-6840	513	22	60	CARDINAL
taxlaw-6840	516	1	20%	PERCENT
taxlaw-6840	517	1	wall street journal	ORG
taxlaw-6840	517	2	richard rubin	PERSON
taxlaw-6840	518	1	daneil	PERSON
taxlaw-6840	520	1	remains.85	ORG
taxlaw-6840	521	1	between two	CARDINAL
taxlaw-6840	521	2	desiderata	PERSON
taxlaw-6840	521	3	1	CARDINAL
taxlaw-6840	521	4	u.s.	GPE
taxlaw-6840	521	5	u.s.	GPE
taxlaw-6840	521	6	2	CARDINAL
taxlaw-6840	522	1	u.s.	GPE
taxlaw-6840	524	1	the early days	DATE
taxlaw-6840	530	1	83	CARDINAL
taxlaw-6840	530	2	richard rubin	PERSON
taxlaw-6840	530	3	20%	PERCENT
taxlaw-6840	531	1	wall st. j.	PERSON
taxlaw-6840	531	2	april 23, 2018	DATE
taxlaw-6840	531	3	https://www.wsj.com/video/series/talking-taxes/want-a-20-business-deduction-here-are-the-obstacles/3cb05210036e-4fff-ad91-7da08ee6d06a	GPE
taxlaw-6840	532	1	84	CARDINAL
taxlaw-6840	532	2	61	CARDINAL
taxlaw-6840	532	3	49	DATE
taxlaw-6840	532	4	shu-yi oei &	PERSON
taxlaw-6840	532	5	leigh osofsky	PERSON
taxlaw-6840	532	6	69	CARDINAL
taxlaw-6840	532	7	j. 209 (	ORG
taxlaw-6840	532	8	2018	DATE
taxlaw-6840	534	1	five	CARDINAL
taxlaw-6840	534	2	61	CARDINAL
taxlaw-6840	535	1	five	CARDINAL
taxlaw-6840	535	2	nearly four decades	DATE
taxlaw-6840	536	1	one	CARDINAL
taxlaw-6840	538	1	4	CARDINAL
taxlaw-6840	539	1	ten-year	DATE
taxlaw-6840	539	2	ten-year	DATE
taxlaw-6840	547	1	4	CARDINAL
taxlaw-6840	547	2	10	CARDINAL
taxlaw-6840	547	3	4	CARDINAL
taxlaw-6840	547	4	3	CARDINAL
taxlaw-6840	547	5	20%	PERCENT
taxlaw-6840	547	6	415 86	CARDINAL
taxlaw-6840	547	7	december 18	DATE
taxlaw-6840	547	8	2017	CARDINAL
taxlaw-6840	547	9	4	CARDINAL
taxlaw-6840	547	10	87	CARDINAL
taxlaw-6840	548	1	ten-year	DATE
taxlaw-6840	548	2	cbo	ORG
taxlaw-6840	548	3	2019-2028	CARDINAL
taxlaw-6840	548	4	one	CARDINAL
taxlaw-6840	549	1	3%	PERCENT
taxlaw-6840	550	1	11:2	CARDINAL
taxlaw-6840	550	2	62	CARDINAL
taxlaw-6840	550	3	ssn	ORG
taxlaw-6840	550	4	1400	MONEY
taxlaw-6840	550	5	2000	MONEY
taxlaw-6840	550	6	ssn	ORG
taxlaw-6840	550	7	30 88	DATE
taxlaw-6840	550	8	+ 83	DATE
taxlaw-6840	550	9	aca mandate removed penalty	ORG
taxlaw-6840	550	10	21 28	DATE
taxlaw-6840	550	11	10.5	CARDINAL
taxlaw-6840	550	12	13.125	CARDINAL
taxlaw-6840	550	13	21	CARDINAL
taxlaw-6840	550	14	first	ORDINAL
taxlaw-6840	550	15	10%	PERCENT
taxlaw-6840	550	16	+ 360 89	DATE
taxlaw-6840	551	1	+ 64 90	DATE
taxlaw-6840	555	1	about $500 billion	MONEY
taxlaw-6840	557	1	4	CARDINAL
taxlaw-6840	557	2	about $500 billion	MONEY
taxlaw-6840	558	1	ssn	ORG
taxlaw-6840	558	2	only $30 billion	MONEY
taxlaw-6840	559	1	ctc	ORG
taxlaw-6840	560	1	400,000	MONEY
taxlaw-6840	561	1	89	CARDINAL
taxlaw-6840	562	1	supra	PERSON
taxlaw-6840	562	2	68	CARDINAL
taxlaw-6840	562	3	appendix e. 90	PERSON
taxlaw-6840	564	1	91	CARDINAL
taxlaw-6840	566	1	one	CARDINAL
taxlaw-6840	567	1	treasury	ORG
taxlaw-6840	567	2	fiscal year	DATE
taxlaw-6840	567	3	2017	CARDINAL
taxlaw-6840	567	4	2016	CARDINAL
taxlaw-6840	568	1	2020	DATE
taxlaw-6840	568	2	five	CARDINAL
taxlaw-6840	568	3	63	CARDINAL
taxlaw-6840	570	1	about $650 billion	MONEY
taxlaw-6840	570	2	ten years	DATE
taxlaw-6840	571	1	about $500 billion	MONEY
taxlaw-6840	571	2	ten years	DATE
taxlaw-6840	571	3	$1.1 trillion	MONEY
taxlaw-6840	572	1	28%	PERCENT
taxlaw-6840	574	1	first	ORDINAL
taxlaw-6840	574	2	u.s.	GPE
taxlaw-6840	575	1	second	ORDINAL
taxlaw-6840	575	2	u.s.	GPE
taxlaw-6840	575	3	u.s.	GPE
taxlaw-6840	576	1	u.s.	GPE
taxlaw-6840	576	2	u.s.	GPE
taxlaw-6840	576	3	competitiveness.93	ORG
taxlaw-6840	576	4	one	CARDINAL
taxlaw-6840	576	5	u.s.	GPE
taxlaw-6840	577	1	u.s.	GPE
taxlaw-6840	577	2	u.s.	GPE
taxlaw-6840	578	1	first	ORDINAL
taxlaw-6840	578	2	10%	PERCENT
taxlaw-6840	579	1	two	CARDINAL
taxlaw-6840	580	1	u.s.	GPE
taxlaw-6840	583	1	20%	PERCENT
taxlaw-6840	584	1	92	CARDINAL
taxlaw-6840	584	2	the united states	GPE
taxlaw-6840	584	3	sanchirico	ORG
taxlaw-6840	585	1	74	CARDINAL
taxlaw-6840	587	1	93	CARDINAL
taxlaw-6840	587	2	the united states	GPE
taxlaw-6840	588	1	u.s.	GPE
taxlaw-6840	588	2	u.s.	GPE
taxlaw-6840	590	1	supra	PERSON
taxlaw-6840	590	2	68	CARDINAL
taxlaw-6840	590	3	two	CARDINAL
taxlaw-6840	590	4	u.s.	GPE
taxlaw-6840	591	1	94	CARDINAL
taxlaw-6840	593	1	two	CARDINAL
taxlaw-6840	594	1	28%	PERCENT
taxlaw-6840	594	2	21%	PERCENT
taxlaw-6840	595	1	11:2	CARDINAL
taxlaw-6840	595	2	64	CARDINAL
taxlaw-6840	596	1	1	CARDINAL
taxlaw-6840	597	1	4	CARDINAL
taxlaw-6840	599	1	2	CARDINAL
taxlaw-6840	606	1	3	CARDINAL
taxlaw-6840	606	2	4	CARDINAL
taxlaw-6840	608	1	4	CARDINAL
taxlaw-6840	610	1	5	CARDINAL
taxlaw-6840	614	1	$668 billion	MONEY
taxlaw-6840	615	1	637 billion	MONEY
taxlaw-6840	616	1	desirable.96	NORP
taxlaw-6840	616	2	stephen shay	PERSON
taxlaw-6840	616	3	secretary	PERSON
taxlaw-6840	616	4	144	CARDINAL
taxlaw-6840	616	5	473-479	CARDINAL
taxlaw-6840	616	6	july 28, 2014	DATE
taxlaw-6840	616	7	edward d. kleinbard	PERSON
taxlaw-6840	616	8	144	CARDINAL
taxlaw-6840	616	9	1055-1069	CARDINAL
taxlaw-6840	616	10	september 1, 2014	DATE
taxlaw-6840	616	11	kimberly a. clausing	PERSON
taxlaw-6840	616	12	2014	DATE
taxlaw-6840	617	1	the united states	GPE
taxlaw-6840	617	2	one	CARDINAL
taxlaw-6840	617	3	u.s.	GPE
taxlaw-6840	617	4	the united states	GPE
taxlaw-6840	618	1	the united states	GPE
taxlaw-6840	618	2	u.s.	GPE
taxlaw-6840	618	3	u.s.	GPE
taxlaw-6840	619	1	edward d. kleinbard	PERSON
taxlaw-6840	619	2	21	CARDINAL
taxlaw-6840	619	3	fla	GPE
taxlaw-6840	620	1	208	CARDINAL
taxlaw-6840	620	2	2017	CARDINAL
taxlaw-6840	621	1	96	CARDINAL
taxlaw-6840	624	1	25%	PERCENT
taxlaw-6840	626	1	five	CARDINAL
taxlaw-6840	626	2	65	CARDINAL
taxlaw-6840	626	3	4	CARDINAL
taxlaw-6840	627	1	4	CARDINAL
taxlaw-6840	634	1	today	DATE
taxlaw-6840	635	1	three	CARDINAL
taxlaw-6840	636	1	first	ORDINAL
taxlaw-6840	636	2	35 years	DATE
taxlaw-6840	637	1	2/3	CARDINAL
taxlaw-6840	638	1	second	ORDINAL
taxlaw-6840	639	1	70%	PERCENT
taxlaw-6840	639	2	u.s.	GPE
taxlaw-6840	639	3	u.s.	GPE
taxlaw-6840	641	1	third	ORDINAL
taxlaw-6840	642	1	chapter ten	LAW
taxlaw-6840	642	2	three	CARDINAL
taxlaw-6840	643	1	97	CARDINAL
taxlaw-6840	643	2	25	CARDINAL
taxlaw-6840	644	1	98	CARDINAL
taxlaw-6840	644	2	leonard e. burman et al.	PERSON
taxlaw-6840	644	3	59	CARDINAL
taxlaw-6840	644	4	u.s.	GPE
taxlaw-6840	644	5	u.s.	GPE
taxlaw-6840	645	1	supra	PERSON
taxlaw-6840	645	2	68	CARDINAL
taxlaw-6840	646	1	99	CARDINAL
taxlaw-6840	646	2	cooper et al.	PERSON
taxlaw-6840	646	3	supra	PERSON
taxlaw-6840	646	4	67	CARDINAL
taxlaw-6840	648	1	100	CARDINAL
taxlaw-6840	648	2	25	CARDINAL
taxlaw-6840	648	3	10	CARDINAL
taxlaw-6840	649	1	11:2	CARDINAL
taxlaw-6840	649	2	66	CARDINAL
taxlaw-6840	655	1	5	CARDINAL
taxlaw-6840	656	1	u.s.	GPE
taxlaw-6840	661	1	5	CARDINAL
taxlaw-6840	661	2	10yr	CARDINAL
taxlaw-6840	661	3	billions of usd	MONEY
taxlaw-6840	661	4	4	CARDINAL
taxlaw-6840	662	1	+ 1,455	CARDINAL
taxlaw-6840	662	2	2,450	CARDINAL
taxlaw-6840	662	3	ten years	DATE
taxlaw-6840	662	4	$5 to $50	MONEY
taxlaw-6840	662	5	+ 1,100	CARDINAL
taxlaw-6840	663	1	+400	CARDINAL
taxlaw-6840	665	1	medicare	ORG
taxlaw-6840	666	1	2020	DATE
taxlaw-6840	666	2	five	CARDINAL
taxlaw-6840	666	3	67	CARDINAL
taxlaw-6840	667	1	5	CARDINAL
taxlaw-6840	668	1	appendix	NORP
taxlaw-6840	670	1	five	CARDINAL
taxlaw-6840	670	2	5	CARDINAL
taxlaw-6840	671	1	first	ORDINAL
taxlaw-6840	676	1	11	CARDINAL
taxlaw-6840	676	2	two	CARDINAL
taxlaw-6840	676	3	over $5,900	MONEY
taxlaw-6840	676	4	only $538	MONEY
taxlaw-6840	677	1	11	CARDINAL
taxlaw-6840	677	2	2020	DATE
taxlaw-6840	679	1	that year	DATE
taxlaw-6840	682	1	2	CARDINAL
taxlaw-6840	682	2	4	CARDINAL
taxlaw-6840	682	3	6	CARDINAL
taxlaw-6840	682	4	8	CARDINAL
taxlaw-6840	682	5	0	CARDINAL
taxlaw-6840	682	6	0	CARDINAL
taxlaw-6840	682	7	0	CARDINAL
taxlaw-6840	682	8	0	CARDINAL
taxlaw-6840	682	9	0	CARDINAL
taxlaw-6840	682	10	0	CARDINAL
taxlaw-6840	682	11	0	CARDINAL
taxlaw-6840	682	12	0	CARDINAL
taxlaw-6840	682	13	0	CARDINAL
taxlaw-6840	682	14	0 00 30	DATE
taxlaw-6840	682	15	0	CARDINAL
taxlaw-6840	682	16	0	CARDINAL
taxlaw-6840	682	17	0 00 36	DATE
taxlaw-6840	682	18	0	CARDINAL
taxlaw-6840	682	19	0	CARDINAL
taxlaw-6840	682	20	0	CARDINAL
taxlaw-6840	682	21	42	DATE
taxlaw-6840	682	22	0 00 44	DATE
taxlaw-6840	682	23	0	CARDINAL
taxlaw-6840	682	24	0	CARDINAL
taxlaw-6840	682	25	48	DATE
taxlaw-6840	682	26	0 00 ea rn ed	QUANTITY
taxlaw-6840	682	27	two	CARDINAL
taxlaw-6840	683	1	11:2	CARDINAL
taxlaw-6840	683	2	68	CARDINAL
taxlaw-6840	684	1	a modest $12,000	MONEY
taxlaw-6840	684	2	american	NORP
taxlaw-6840	684	3	ubi	ORG
taxlaw-6840	684	4	$3.9 trillion	MONEY
taxlaw-6840	684	5	2018	DATE
taxlaw-6840	684	6	3.3	MONEY
taxlaw-6840	684	7	one	CARDINAL
taxlaw-6840	685	1	3.5%	PERCENT
taxlaw-6840	685	2	december 2019	DATE
taxlaw-6840	685	3	the past few decades	DATE
taxlaw-6840	686	1	14,500	MONEY
taxlaw-6840	686	2	one	CARDINAL
taxlaw-6840	688	1	second	ORDINAL
taxlaw-6840	689	1	50	MONEY
taxlaw-6840	689	2	5	MONEY
taxlaw-6840	689	3	each year	DATE
taxlaw-6840	689	4	ten years	DATE
taxlaw-6840	690	1	the ten year	DATE
taxlaw-6840	690	2	$1.1 trillion	MONEY
taxlaw-6840	690	3	$200 billion	MONEY
taxlaw-6840	692	1	25	MONEY
taxlaw-6840	692	2	ten-year	DATE
taxlaw-6840	692	3	appendix	NORP
taxlaw-6840	699	1	americans	NORP
taxlaw-6840	700	1	101	CARDINAL
taxlaw-6840	701	1	zero hours	TIME
taxlaw-6840	707	1	102	CARDINAL
taxlaw-6840	707	2	2018	DATE
taxlaw-6840	707	3	2028	CARDINAL
taxlaw-6840	707	4	2018	DATE
taxlaw-6840	708	1	ten years	DATE
taxlaw-6840	709	1	cbo	PERSON
taxlaw-6840	711	1	robert s. pindyck	PERSON
taxlaw-6840	711	2	94	CARDINAL
taxlaw-6840	713	1	140	CARDINAL
taxlaw-6840	713	2	2019	DATE
taxlaw-6840	713	3	50	MONEY
taxlaw-6840	714	1	u.s.	GPE
taxlaw-6840	714	2	epa	ORG
taxlaw-6840	714	3	2020	DATE
taxlaw-6840	714	4	62	MONEY
taxlaw-6840	714	5	2.5%	PERCENT
taxlaw-6840	714	6	42	MONEY
taxlaw-6840	714	7	3%	PERCENT
taxlaw-6840	717	1	five	CARDINAL
taxlaw-6840	717	2	69	CARDINAL
taxlaw-6840	718	1	70%	PERCENT
taxlaw-6840	718	2	americans	NORP
taxlaw-6840	719	1	5	CARDINAL
taxlaw-6840	720	1	third	ORDINAL
taxlaw-6840	724	1	4	CARDINAL
taxlaw-6840	728	1	first	ORDINAL
taxlaw-6840	729	1	second	ORDINAL
taxlaw-6840	729	2	70%	PERCENT
taxlaw-6840	729	3	the u.s. government.104 third,	ORG
taxlaw-6840	730	1	over 75%	PERCENT
taxlaw-6840	730	2	treasury	ORG
taxlaw-6840	730	3	four	CARDINAL
taxlaw-6840	730	4	1	CARDINAL
taxlaw-6840	731	1	four	CARDINAL
taxlaw-6840	734	1	a.	PERSON
taxlaw-6840	735	1	$250 billion	MONEY
taxlaw-6840	735	2	ten years	DATE
taxlaw-6840	735	3	103	CARDINAL
taxlaw-6840	735	4	john horowitz et al	PERSON
taxlaw-6840	735	5	2017	CARDINAL
taxlaw-6840	736	1	104 leonard e. burman et al.	PERSON
taxlaw-6840	736	2	59	CARDINAL
taxlaw-6840	736	3	105	CARDINAL
taxlaw-6840	736	4	laura power & austin frerick	ORG
taxlaw-6840	736	5	supra	PERSON
taxlaw-6840	736	6	58	CARDINAL
taxlaw-6840	737	1	106	CARDINAL
taxlaw-6840	737	2	jason furman	PERSON
taxlaw-6840	737	3	285	CARDINAL
taxlaw-6840	737	4	2020	DATE
taxlaw-6840	739	1	107	CARDINAL
taxlaw-6840	740	1	i, ii	ORG
taxlaw-6840	740	2	treasury	ORG
taxlaw-6840	740	3	92	CARDINAL
taxlaw-6840	740	4	103	CARDINAL
taxlaw-6840	741	1	11:2	CARDINAL
taxlaw-6840	741	2	70 2	DATE
taxlaw-6840	741	3	3.8%	PERCENT
taxlaw-6840	743	1	a.	PERSON
taxlaw-6840	744	1	$300 billion	MONEY
taxlaw-6840	744	2	ten years	DATE
taxlaw-6840	744	3	3	CARDINAL
taxlaw-6840	744	4	50,000	MONEY
taxlaw-6840	745	1	a.	PERSON
taxlaw-6840	746	1	$100 billion	MONEY
taxlaw-6840	746	2	ten years	DATE
taxlaw-6840	746	3	4	CARDINAL
taxlaw-6840	747	1	ten years	DATE
taxlaw-6840	747	2	fourth	ORDINAL
taxlaw-6840	748	1	$400 billion	MONEY
taxlaw-6840	748	2	ten years	DATE
taxlaw-6840	749	1	$20 billion	MONEY
taxlaw-6840	749	2	about $20 billion	MONEY
taxlaw-6840	749	3	about $40 billion	MONEY
taxlaw-6840	750	1	about $320	MONEY
taxlaw-6840	750	2	decades	DATE
taxlaw-6840	754	1	2009	DATE
taxlaw-6840	754	2	over $200 billion	MONEY
taxlaw-6840	754	3	250	MONEY
taxlaw-6840	756	1	2020	DATE
taxlaw-6840	756	2	2020).111	ORG
taxlaw-6840	757	1	cbo	PERSON
taxlaw-6840	759	1	5	CARDINAL
taxlaw-6840	763	1	americans	NORP
taxlaw-6840	764	1	108	CARDINAL
taxlaw-6840	765	1	treasury	ORG
taxlaw-6840	765	2	92	CARDINAL
taxlaw-6840	767	1	natasha sarin & lawrence h. summers	ORG
taxlaw-6840	767	2	2019	CARDINAL
taxlaw-6840	768	1	109	CARDINAL
taxlaw-6840	768	2	paul kiel & jesse	ORG
taxlaw-6840	768	3	irs	ORG
taxlaw-6840	768	4	atlantic	LOC
taxlaw-6840	768	5	december 11, 2018	DATE
taxlaw-6840	771	1	110	CARDINAL
taxlaw-6840	771	2	treasury	ORG
taxlaw-6840	771	3	92	CARDINAL
taxlaw-6840	771	4	111	CARDINAL
taxlaw-6840	771	5	l. batchelder	PERSON
taxlaw-6840	771	6	43	CARDINAL
taxlaw-6840	771	7	2020	DATE
taxlaw-6840	771	8	natasha sarin et al.	PERSON
taxlaw-6840	771	9	317	CARDINAL
taxlaw-6840	771	10	2020	DATE
taxlaw-6840	773	1	five	CARDINAL
taxlaw-6840	773	2	71	CARDINAL
taxlaw-6840	777	1	112	CARDINAL
taxlaw-6840	779	1	one	CARDINAL
taxlaw-6840	779	2	2019	DATE
taxlaw-6840	779	3	100%	PERCENT
taxlaw-6840	779	4	10,000	MONEY
taxlaw-6840	779	5	over $1 trillion	MONEY
taxlaw-6840	779	6	11%	PERCENT
taxlaw-6840	782	1	appendix	NORP
taxlaw-6840	784	1	one	CARDINAL
taxlaw-6840	785	1	115-97	CARDINAL
taxlaw-6840	786	1	five	CARDINAL
taxlaw-6840	787	1	first	ORDINAL
taxlaw-6840	788	1	112	CARDINAL
taxlaw-6840	788	2	reuven s. avi-yonah & kimberly a. clausing	PERSON
taxlaw-6840	788	3	hamilton	PERSON
taxlaw-6840	788	4	319	CARDINAL
taxlaw-6840	788	5	jason furman &	ORG
taxlaw-6840	788	6	jason e. bordoff eds	PERSON
taxlaw-6840	788	7	2008	DATE
taxlaw-6840	788	8	the 21st century	DATE
taxlaw-6840	788	9	237	CARDINAL
taxlaw-6840	788	10	2020	DATE
taxlaw-6840	789	1	113	CARDINAL
taxlaw-6840	789	2	reuven s. avi-yonah & kimberly a. clausing	PERSON
taxlaw-6840	789	3	8	CARDINAL
taxlaw-6840	790	1	j. tax l. 229	PERSON
taxlaw-6840	790	2	2017	CARDINAL
taxlaw-6840	791	1	114	CARDINAL
taxlaw-6840	791	2	leonard e. burman	PERSON
taxlaw-6840	791	3	2019	DATE
taxlaw-6840	792	1	115	CARDINAL
taxlaw-6840	792	2	edward d. kleinbard	PERSON
taxlaw-6840	793	1	11:2	CARDINAL
taxlaw-6840	793	2	72	DATE
taxlaw-6840	795	1	second	ORDINAL
taxlaw-6840	796	1	3/5	CARDINAL
taxlaw-6840	797	1	the first year	DATE
taxlaw-6840	797	2	americans	NORP
taxlaw-6840	798	1	third	ORDINAL
taxlaw-6840	802	1	fourth	ORDINAL
taxlaw-6840	804	1	the united states	GPE
taxlaw-6840	812	1	116	CARDINAL
taxlaw-6840	813	1	americans	NORP
taxlaw-6840	814	1	americans	NORP
taxlaw-6840	814	2	over $300 billion	MONEY
taxlaw-6840	815	1	117	CARDINAL
taxlaw-6840	817	1	five	CARDINAL
taxlaw-6840	817	2	73	CARDINAL
taxlaw-6840	817	3	u.s.	GPE
taxlaw-6840	820	1	70%	PERCENT
taxlaw-6840	820	2	u.s.	GPE
taxlaw-6840	820	3	u.s.	GPE
taxlaw-6840	827	1	the last four decades	DATE
taxlaw-6840	829	1	americans	NORP
taxlaw-6840	830	1	11:2	CARDINAL
taxlaw-6840	830	2	74	CARDINAL
taxlaw-6840	830	3	21%	PERCENT
taxlaw-6840	830	4	21%	PERCENT
taxlaw-6840	830	5	2020	DATE
taxlaw-6840	830	6	two	CARDINAL
taxlaw-6840	830	7	the u.s. bureau of economic analysis	ORG
taxlaw-6840	830	8	u.s.	GPE
taxlaw-6840	835	1	two-thirds	CARDINAL
taxlaw-6840	835	2	the united states	GPE
taxlaw-6840	835	3	u.s.	GPE
taxlaw-6840	835	4	about two-thirds	CARDINAL
taxlaw-6840	835	5	the united states	GPE
taxlaw-6840	839	1	u.s.	GPE
taxlaw-6840	840	1	u.s.	GPE
taxlaw-6840	840	2	21%	PERCENT
taxlaw-6840	840	3	2017	CARDINAL
taxlaw-6840	840	4	$30b $41b $53b	MONEY
taxlaw-6840	840	5	ten-year	DATE
taxlaw-6840	840	6	three	CARDINAL
taxlaw-6840	840	7	4%	PERCENT
taxlaw-6840	840	8	ten-year	DATE
taxlaw-6840	841	1	ten-year	DATE
taxlaw-6840	841	2	$360 billion	MONEY
taxlaw-6840	842	1	118	CARDINAL
taxlaw-6840	842	2	supra	PERSON
taxlaw-6840	842	3	68	CARDINAL
taxlaw-6840	843	1	five	CARDINAL
taxlaw-6840	843	2	75	CARDINAL
taxlaw-6840	843	3	5	CARDINAL
taxlaw-6840	843	4	10yr	CARDINAL
taxlaw-6840	843	5	billions of usd	MONEY
taxlaw-6840	843	6	4	CARDINAL
taxlaw-6840	844	1	+ 1,455	CARDINAL
taxlaw-6840	844	2	4,000	CARDINAL
taxlaw-6840	844	3	ten years	DATE
taxlaw-6840	844	4	$50 to $100	MONEY
taxlaw-6840	844	5	+ 3,000	CARDINAL
taxlaw-6840	844	6	$2.1 trillion	MONEY
taxlaw-6840	844	7	+ 1,100	CARDINAL
taxlaw-6840	846	1	$2.1 trillion	MONEY
taxlaw-6840	847	1	congress	ORG
taxlaw-6840	849	1	$1 million	MONEY
taxlaw-6840	850	1	$10 million	MONEY
taxlaw-6840	851	1	five-years	DATE
taxlaw-6840	852	1	$400 billion	MONEY
taxlaw-6840	856	1	119	CARDINAL
taxlaw-6840	856	2	109	CARDINAL
taxlaw-6840	856	3	120	CARDINAL
taxlaw-6840	856	4	supra	PERSON
taxlaw-6840	856	5	112	CARDINAL
taxlaw-6840	856	6	121	CARDINAL
taxlaw-6840	856	7	112	CARDINAL