id	sid	eid	entity	type
taxlaw-7405	1	1	microsoft	ORG
taxlaw-7405	1	2	sheffrin12-1	CARDINAL
taxlaw-7405	1	3	steven m. sheffrin*	PERSON
taxlaw-7405	1	4	2017	CARDINAL
taxlaw-7405	5	1	second	ORDINAL
taxlaw-7405	5	2	one	CARDINAL
taxlaw-7405	7	1	three	CARDINAL
taxlaw-7405	8	1	first	ORDINAL
taxlaw-7405	10	1	second	ORDINAL
taxlaw-7405	14	1	i. introduction	PERSON
taxlaw-7405	14	2	2 ii	CARDINAL
taxlaw-7405	15	1	three	CARDINAL
taxlaw-7405	15	2	4	CARDINAL
taxlaw-7405	15	3	4	CARDINAL
taxlaw-7405	15	4	zero	CARDINAL
taxlaw-7405	15	5	10	CARDINAL
taxlaw-7405	15	6	14 iii	QUANTITY
taxlaw-7405	15	7	17	CARDINAL
taxlaw-7405	15	8	tulane university	ORG
taxlaw-7405	16	1	mary penn	PERSON
taxlaw-7405	16	2	spencer landry	PERSON
taxlaw-7405	17	1	daniel groft	PERSON
taxlaw-7405	17	2	the louisiana department of revenue	ORG
taxlaw-7405	18	1	janet schwartz	PERSON
taxlaw-7405	18	2	michele hanlon	PERSON
taxlaw-7405	18	3	lyon	PERSON
taxlaw-7405	19	1	james alm	PERSON
taxlaw-7405	19	2	katie weaver	PERSON
taxlaw-7405	20	1	2	CARDINAL
taxlaw-7405	21	1	12:1	CARDINAL
taxlaw-7405	21	2	17	CARDINAL
taxlaw-7405	21	3	19	CARDINAL
taxlaw-7405	22	1	one	CARDINAL
taxlaw-7405	22	2	21	CARDINAL
taxlaw-7405	22	3	25	CARDINAL
taxlaw-7405	22	4	i. introduction	PERSON
taxlaw-7405	22	5	1969	DATE
taxlaw-7405	22	6	congress	ORG
taxlaw-7405	22	7	two	CARDINAL
taxlaw-7405	23	1	zero	CARDINAL
taxlaw-7405	25	1	two	CARDINAL
taxlaw-7405	26	1	nearly fifty years later	DATE
taxlaw-7405	26	2	2017	CARDINAL
taxlaw-7405	27	1	2018	DATE
taxlaw-7405	27	2	only 200,000	CARDINAL
taxlaw-7405	27	3	approximately 5 million	CARDINAL
taxlaw-7405	27	4	those fifty years	DATE
taxlaw-7405	31	1	fifty-year	DATE
taxlaw-7405	32	1	three	CARDINAL
taxlaw-7405	37	1	2025	DATE
taxlaw-7405	39	1	tulane university	ORG
taxlaw-7405	40	1	mary penn	PERSON
taxlaw-7405	40	2	spencer landry	PERSON
taxlaw-7405	41	1	daniel groft	PERSON
taxlaw-7405	41	2	the louisiana department of revenue	ORG
taxlaw-7405	42	1	janet schwartz	PERSON
taxlaw-7405	42	2	michele hanlon	PERSON
taxlaw-7405	42	3	lyon	PERSON
taxlaw-7405	43	1	james alm	PERSON
taxlaw-7405	43	2	katie weaver	PERSON
taxlaw-7405	44	1	1	CARDINAL
taxlaw-7405	45	1	may 2020	DATE
taxlaw-7405	46	1	2	CARDINAL
taxlaw-7405	46	2	andrew b. lyon	PERSON
taxlaw-7405	46	3	62-128	CARDINAL
taxlaw-7405	46	4	1997	DATE
taxlaw-7405	47	1	3	CARDINAL
taxlaw-7405	47	2	oecd	ORG
taxlaw-7405	47	3	the united states	GPE
taxlaw-7405	47	4	the european union	ORG
taxlaw-7405	47	5	eu	ORG
taxlaw-7405	48	1	the united states	GPE
taxlaw-7405	54	1	second	ORDINAL
taxlaw-7405	54	2	one	CARDINAL
taxlaw-7405	55	1	three	CARDINAL
taxlaw-7405	56	1	first	ORDINAL
taxlaw-7405	58	1	second	ORDINAL
taxlaw-7405	61	1	three	CARDINAL
taxlaw-7405	62	1	3	CARDINAL
taxlaw-7405	62	2	susan morse	PERSON
taxlaw-7405	62	3	4	CARDINAL
taxlaw-7405	63	1	512	CARDINAL
taxlaw-7405	63	2	2019	CARDINAL
taxlaw-7405	64	1	4	CARDINAL
taxlaw-7405	64	2	15	CARDINAL
taxlaw-7405	65	1	116	CARDINAL
taxlaw-7405	65	2	2020	DATE
taxlaw-7405	65	3	march 27, 2020	DATE
taxlaw-7405	66	1	irs	ORG
taxlaw-7405	66	2	apr. 9, 2020	DATE
taxlaw-7405	69	1	5	CARDINAL
taxlaw-7405	69	2	oecd	ORG
taxlaw-7405	70	1	oecd	ORG
taxlaw-7405	70	2	two	CARDINAL
taxlaw-7405	70	3	nov. 8, 2019	DATE
taxlaw-7405	71	1	6	CARDINAL
taxlaw-7405	71	2	daniel shaviro	PERSON
taxlaw-7405	72	1	shaviro	PERSON
taxlaw-7405	74	1	daniel shaviro	PERSON
taxlaw-7405	77	1	20-38	CARDINAL
taxlaw-7405	77	2	2020	DATE
taxlaw-7405	78	1	4	CARDINAL
taxlaw-7405	79	1	12:1	CARDINAL
taxlaw-7405	80	1	u.s.	GPE
taxlaw-7405	83	1	second	ORDINAL
taxlaw-7405	88	1	three	CARDINAL
taxlaw-7405	91	1	ten percent	PERCENT
taxlaw-7405	93	1	three	CARDINAL
taxlaw-7405	94	1	first	ORDINAL
taxlaw-7405	97	1	second	ORDINAL
taxlaw-7405	97	2	the united states	GPE
taxlaw-7405	98	1	zero	CARDINAL
taxlaw-7405	101	1	third	ORDINAL
taxlaw-7405	108	1	5	CARDINAL
taxlaw-7405	108	2	eu	ORG
taxlaw-7405	108	3	15%	PERCENT
taxlaw-7405	110	1	up to two	CARDINAL
taxlaw-7405	110	2	less than 5%	PERCENT
taxlaw-7405	112	1	prior to 1991	DATE
taxlaw-7405	112	2	in.7	PERSON
taxlaw-7405	112	3	eu	ORG
taxlaw-7405	115	1	eu	ORG
taxlaw-7405	118	1	20%.8	CARDINAL
taxlaw-7405	119	1	france	GPE
taxlaw-7405	119	2	germany	GPE
taxlaw-7405	119	3	belgium	GPE
taxlaw-7405	119	4	the united kingdom	GPE
taxlaw-7405	119	5	spain	GPE
taxlaw-7405	119	6	netherlands	GPE
taxlaw-7405	119	7	between 19	CARDINAL
taxlaw-7405	119	8	21%.9	CARDINAL
taxlaw-7405	119	9	luxembourg	GPE
taxlaw-7405	119	10	one	CARDINAL
taxlaw-7405	119	11	15%	PERCENT
taxlaw-7405	119	12	17%	PERCENT
taxlaw-7405	122	1	france	GPE
taxlaw-7405	122	2	french	NORP
taxlaw-7405	122	3	german	NORP
taxlaw-7405	123	1	french	NORP
taxlaw-7405	123	2	france	GPE
taxlaw-7405	123	3	one	CARDINAL
taxlaw-7405	128	1	the european union vat rules	ORG
taxlaw-7405	128	2	ian crawford	PERSON
taxlaw-7405	128	3	michael keen & stephen smith	PERSON
taxlaw-7405	128	4	275	CARDINAL
taxlaw-7405	128	5	297-99	CARDINAL
taxlaw-7405	130	1	ed	PERSON
taxlaw-7405	130	2	2010	DATE
taxlaw-7405	131	1	8	CARDINAL
taxlaw-7405	131	2	2020	DATE
taxlaw-7405	131	3	european	NORP
taxlaw-7405	131	4	2020	DATE
taxlaw-7405	133	1	9	CARDINAL
taxlaw-7405	133	2	the united kingdom	GPE
taxlaw-7405	133	3	the european union	ORG
taxlaw-7405	134	1	10	CARDINAL
taxlaw-7405	134	2	the united states	GPE
taxlaw-7405	134	3	alan auerbach	PERSON
taxlaw-7405	134	4	brookings	PERSON
taxlaw-7405	135	1	409	CARDINAL
taxlaw-7405	135	2	2017	CARDINAL
taxlaw-7405	136	1	6	CARDINAL
taxlaw-7405	137	1	12:1	CARDINAL
taxlaw-7405	138	1	ireland	GPE
taxlaw-7405	138	2	february 2019	DATE
taxlaw-7405	138	3	oecd	ORG
taxlaw-7405	139	1	13	CARDINAL
taxlaw-7405	139	2	november 2019	DATE
taxlaw-7405	139	3	oecd	ORG
taxlaw-7405	139	4	second	ORDINAL
taxlaw-7405	140	1	one	CARDINAL
taxlaw-7405	140	2	the united states	GPE
taxlaw-7405	140	3	2017	DATE
taxlaw-7405	142	1	becker	PERSON
taxlaw-7405	144	1	zero	CARDINAL
taxlaw-7405	145	1	emmanuel saez	PERSON
taxlaw-7405	145	2	gabriel zucman	PERSON
taxlaw-7405	149	1	11	CARDINAL
taxlaw-7405	150	1	jennifer blouin & leslie robinson	PERSON
taxlaw-7405	151	1	may 20, 2020	DATE
taxlaw-7405	152	1	edward d. kleinbard	PERSON
taxlaw-7405	152	2	11	CARDINAL
taxlaw-7405	152	3	fla	GPE
taxlaw-7405	154	1	699	CARDINAL
taxlaw-7405	154	2	2011	DATE
taxlaw-7405	155	1	12	CARDINAL
taxlaw-7405	155	2	ireland	GPE
taxlaw-7405	155	3	the last 30 years	DATE
taxlaw-7405	155	4	ireland	GPE
taxlaw-7405	156	1	ireland	PERSON
taxlaw-7405	156	2	sept. 2016	DATE
taxlaw-7405	158	1	13	CARDINAL
taxlaw-7405	158	2	joachim englisch & johannes becker	ORG
taxlaw-7405	158	3	11	CARDINAL
taxlaw-7405	159	1	j.	PERSON
taxlaw-7405	159	2	2019	DATE
taxlaw-7405	160	1	14	CARDINAL
taxlaw-7405	160	2	5	CARDINAL
taxlaw-7405	160	3	15	CARDINAL
taxlaw-7405	160	4	emmanuel saez & gabriel zucman	ORG
taxlaw-7405	160	5	67-87	CARDINAL
taxlaw-7405	160	6	2019	CARDINAL
taxlaw-7405	161	1	7	CARDINAL
taxlaw-7405	163	1	two	CARDINAL
taxlaw-7405	164	1	first	ORDINAL
taxlaw-7405	165	1	second	ORDINAL
taxlaw-7405	171	1	2018	DATE
taxlaw-7405	171	2	the united states	GPE
taxlaw-7405	172	1	the united states	GPE
taxlaw-7405	174	1	oecd	ORG
taxlaw-7405	174	2	two	CARDINAL
taxlaw-7405	175	1	oecd	ORG
taxlaw-7405	175	2	two	CARDINAL
taxlaw-7405	177	1	the united states	GPE
taxlaw-7405	178	1	u.s.	GPE
taxlaw-7405	179	1	the united states	GPE
taxlaw-7405	181	1	16	CARDINAL
taxlaw-7405	181	2	deepak lal	PERSON
taxlaw-7405	182	1	standard (jan. 19, 2013	ORG
taxlaw-7405	184	1	17	CARDINAL
taxlaw-7405	184	2	david elkins	PERSON
taxlaw-7405	184	3	91	CARDINAL
taxlaw-7405	186	1	905	CARDINAL
taxlaw-7405	186	2	2016	CARDINAL
taxlaw-7405	187	1	18	CARDINAL
taxlaw-7405	187	2	952	CARDINAL
taxlaw-7405	189	1	8	CARDINAL
taxlaw-7405	190	1	12:1	CARDINAL
taxlaw-7405	190	2	ten percent	PERCENT
taxlaw-7405	191	1	ten percent	PERCENT
taxlaw-7405	192	1	the current tax year	DATE
taxlaw-7405	193	1	50%	PERCENT
taxlaw-7405	194	1	80%	PERCENT
taxlaw-7405	194	2	the united states	GPE
taxlaw-7405	194	3	u.s.	GPE
taxlaw-7405	194	4	21%	PERCENT
taxlaw-7405	195	1	u.s.	GPE
taxlaw-7405	195	2	u.s.	GPE
taxlaw-7405	196	1	u.s.	GPE
taxlaw-7405	198	1	susan morse	PERSON
taxlaw-7405	198	2	u.s.	GPE
taxlaw-7405	198	3	2017	CARDINAL
taxlaw-7405	198	4	u.s.	GPE
taxlaw-7405	199	1	the years	DATE
taxlaw-7405	201	1	u.s.	GPE
taxlaw-7405	206	1	u.s.	GPE
taxlaw-7405	207	1	19	CARDINAL
taxlaw-7405	207	2	3	CARDINAL
taxlaw-7405	207	3	kyle	PERSON
taxlaw-7405	208	1	mar. 14, 2019	DATE
taxlaw-7405	210	1	20	CARDINAL
taxlaw-7405	210	2	3	CARDINAL
taxlaw-7405	210	3	martin a. sullivan	PERSON
taxlaw-7405	210	4	july 29, 2019	DATE
taxlaw-7405	211	1	9	CARDINAL
taxlaw-7405	216	1	22	CARDINAL
taxlaw-7405	216	2	martin sullivan	PERSON
taxlaw-7405	216	3	second	ORDINAL
taxlaw-7405	216	4	10%	PERCENT
taxlaw-7405	217	1	sullivan	PERSON
taxlaw-7405	217	2	u.s.	GPE
taxlaw-7405	217	3	second	ORDINAL
taxlaw-7405	218	1	10%	PERCENT
taxlaw-7405	220	1	measure.23 sullivan	PERSON
taxlaw-7405	221	1	u.s.	GPE
taxlaw-7405	222	1	one	CARDINAL
taxlaw-7405	227	1	22	CARDINAL
taxlaw-7405	227	2	oecd	ORG
taxlaw-7405	228	1	oecd	ORG
taxlaw-7405	230	1	23	CARDINAL
taxlaw-7405	230	2	sullivan	PERSON
taxlaw-7405	230	3	supra	PERSON
taxlaw-7405	230	4	21	CARDINAL
taxlaw-7405	230	5	24	CARDINAL
taxlaw-7405	230	6	jane gravelle	PERSON
taxlaw-7405	230	7	cong	PERSON
taxlaw-7405	232	1	2015	CARDINAL
taxlaw-7405	233	1	lorraine eden	PERSON
taxlaw-7405	233	2	48	CARDINAL
taxlaw-7405	235	1	10	CARDINAL
taxlaw-7405	235	2	columbia	ORG
taxlaw-7405	236	1	12:1	CARDINAL
taxlaw-7405	236	2	zero	CARDINAL
taxlaw-7405	236	3	zeros	CARDINAL
taxlaw-7405	238	1	zeros	CARDINAL
taxlaw-7405	239	1	the united states	GPE
taxlaw-7405	239	2	january 1969	DATE
taxlaw-7405	239	3	treasury	ORG
taxlaw-7405	239	4	joseph w. barr	PERSON
taxlaw-7405	239	5	barr	PERSON
taxlaw-7405	239	6	johnson	PERSON
taxlaw-7405	239	7	just 28 days	DATE
taxlaw-7405	239	8	three days	DATE
taxlaw-7405	239	9	nixon	PERSON
taxlaw-7405	244	1	7,000	MONEY
taxlaw-7405	244	2	20,000	MONEY
taxlaw-7405	246	1	the year 1967	DATE
taxlaw-7405	246	2	155	CARDINAL
taxlaw-7405	246	3	over $200,000	MONEY
taxlaw-7405	246	4	21	DATE
taxlaw-7405	246	5	over a million dollars	MONEY
taxlaw-7405	246	6	the year	DATE
taxlaw-7405	246	7	u.s.	GPE
taxlaw-7405	246	8	1 cent	MONEY
taxlaw-7405	248	1	1969	DATE
taxlaw-7405	248	2	congress	ORG
taxlaw-7405	248	3	155	CARDINAL
taxlaw-7405	248	4	the vietnam war	EVENT
taxlaw-7405	249	1	27	CARDINAL
taxlaw-7405	249	2	congress	ORG
taxlaw-7405	249	3	first	ORDINAL
taxlaw-7405	249	4	that year	DATE
taxlaw-7405	250	1	zero	CARDINAL
taxlaw-7405	251	1	u.s.	GPE
taxlaw-7405	251	2	zero	CARDINAL
taxlaw-7405	251	3	taxes.29	GPE
taxlaw-7405	251	4	american	NORP
taxlaw-7405	252	1	birnbaum	PERSON
taxlaw-7405	252	2	murray	PERSON
taxlaw-7405	252	3	robert mcintyre 25	PERSON
taxlaw-7405	252	4	dan ariely	PERSON
taxlaw-7405	252	5	55-74	CARDINAL
taxlaw-7405	253	1	26	CARDINAL
taxlaw-7405	254	1	1969	DATE
taxlaw-7405	257	1	91st	CARDINAL
taxlaw-7405	258	1	5-6	CARDINAL
taxlaw-7405	258	2	1969	DATE
taxlaw-7405	258	3	joseph w. barr	PERSON
taxlaw-7405	258	4	treasury	ORG
taxlaw-7405	259	1	27	CARDINAL
taxlaw-7405	259	2	leonard e. burman	PERSON
taxlaw-7405	259	3	william g. gale	PERSON
taxlaw-7405	259	4	jeffrey rohaly	PERSON
taxlaw-7405	259	5	17	CARDINAL
taxlaw-7405	259	6	j. econ	PERSON
taxlaw-7405	260	1	persp	PERSON
taxlaw-7405	261	1	173	CARDINAL
taxlaw-7405	261	2	2003	DATE
taxlaw-7405	262	1	28	CARDINAL
taxlaw-7405	262	2	matthew gardner	PERSON
taxlaw-7405	262	3	steve wamhoff	PERSON
taxlaw-7405	264	1	apr. 11,	DATE
taxlaw-7405	264	2	2019	DATE
taxlaw-7405	264	3	https://itep.org/notadime/	GPE
taxlaw-7405	265	1	29	CARDINAL
taxlaw-7405	265	2	matthew yglesias	PERSON
taxlaw-7405	265	3	amazon	ORG
taxlaw-7405	265	4	0	MONEY
taxlaw-7405	265	5	last year	DATE
taxlaw-7405	265	6	vox	PERSON
taxlaw-7405	265	7	feb. 20, 2019	DATE
taxlaw-7405	267	1	11	CARDINAL
taxlaw-7405	267	2	1984	DATE
taxlaw-7405	267	3	128	CARDINAL
taxlaw-7405	267	4	250	CARDINAL
taxlaw-7405	267	5	at least one year	DATE
taxlaw-7405	267	6	1981	DATE
taxlaw-7405	267	7	1983.30	CARDINAL
taxlaw-7405	268	1	one	CARDINAL
taxlaw-7405	268	2	two	CARDINAL
taxlaw-7405	268	3	one	CARDINAL
taxlaw-7405	268	4	two	CARDINAL
taxlaw-7405	269	1	zero	CARDINAL
taxlaw-7405	276	1	the late 19th and 20th centuries	DATE
taxlaw-7405	277	1	marjorie kornhauser	PERSON
taxlaw-7405	277	2	one	CARDINAL
taxlaw-7405	277	3	1909	DATE
taxlaw-7405	277	4	reuven avi-yonah	PERSON
taxlaw-7405	278	1	united states	GPE
taxlaw-7405	278	2	actions.33	PERSON
taxlaw-7405	278	3	adam winkler	PERSON
taxlaw-7405	278	4	u.s.	GPE
taxlaw-7405	278	5	individuals.36	CARDINAL
taxlaw-7405	278	6	jeffery birnbaum & alan murray	ORG
taxlaw-7405	278	7	gucci gulch 38-39	FAC
taxlaw-7405	278	8	1987	DATE
taxlaw-7405	279	1	steven sheffrin	PERSON
taxlaw-7405	279	2	325-327	CARDINAL
taxlaw-7405	279	3	joel slemrod ed.	PERSON
taxlaw-7405	279	4	1993	DATE
taxlaw-7405	280	1	32	CARDINAL
taxlaw-7405	280	2	marjorie e. kornhauser	PERSON
taxlaw-7405	280	3	66	CARDINAL
taxlaw-7405	282	1	53 (1990	DATE
taxlaw-7405	283	1	reuven s. avi-yonah	PERSON
taxlaw-7405	283	2	90	CARDINAL
taxlaw-7405	284	1	l. rev	PERSON
taxlaw-7405	284	2	1193	CARDINAL
taxlaw-7405	284	3	2004	DATE
taxlaw-7405	285	1	33	CARDINAL
taxlaw-7405	285	2	morton j. horwitz	PERSON
taxlaw-7405	285	3	santa clara	GPE
taxlaw-7405	285	4	w. va	PERSON
taxlaw-7405	286	1	l. rev	PERSON
taxlaw-7405	286	2	173	CARDINAL
taxlaw-7405	286	3	1986	DATE
taxlaw-7405	287	1	34	CARDINAL
taxlaw-7405	287	2	adam winkler	PERSON
taxlaw-7405	287	3	american	NORP
taxlaw-7405	287	4	2018	DATE
taxlaw-7405	288	1	35	CARDINAL
taxlaw-7405	288	2	christian	NORP
taxlaw-7405	288	3	philip pettit	PERSON
taxlaw-7405	288	4	2011	DATE
taxlaw-7405	289	1	36	CARDINAL
taxlaw-7405	289	2	mark plitt	PERSON
taxlaw-7405	289	3	ricky r. savjani	PERSON
taxlaw-7405	289	4	david m. eagleman	PERSON
taxlaw-7405	290	1	10	CARDINAL
taxlaw-7405	291	1	113 12	PERCENT
taxlaw-7405	291	2	columbia	ORG
taxlaw-7405	293	1	12:1	CARDINAL
taxlaw-7405	293	2	zero	CARDINAL
taxlaw-7405	294	1	zero	CARDINAL
taxlaw-7405	295	1	at least two	CARDINAL
taxlaw-7405	295	2	zero	CARDINAL
taxlaw-7405	296	1	late december 2019	DATE
taxlaw-7405	296	2	royal dutch shell	ORG
taxlaw-7405	296	3	98	CARDINAL
taxlaw-7405	296	4	2017	DATE
taxlaw-7405	296	5	dutch	NORP
taxlaw-7405	297	1	the wall street journal	ORG
taxlaw-7405	297	2	uk	GPE
taxlaw-7405	300	1	dutch	NORP
taxlaw-7405	302	1	royal dutch shell	PERSON
taxlaw-7405	302	2	singapore	GPE
taxlaw-7405	302	3	the united states	GPE
taxlaw-7405	302	4	uk	GPE
taxlaw-7405	303	1	first	ORDINAL
taxlaw-7405	303	2	the 1980s	DATE
taxlaw-7405	303	3	americans	NORP
taxlaw-7405	305	1	apple	ORG
taxlaw-7405	305	2	europe	LOC
taxlaw-7405	305	3	eu	ORG
taxlaw-7405	305	4	u.s.	GPE
taxlaw-7405	306	1	amazon	ORG
taxlaw-7405	306	2	u.s.	GPE
taxlaw-7405	306	3	2018	DATE
taxlaw-7405	307	1	$2.6 billion	MONEY
taxlaw-7405	307	2	worldwide.39	GPE
taxlaw-7405	307	3	u.s.	GPE
taxlaw-7405	307	4	amazon	ORG
taxlaw-7405	309	1	zero	CARDINAL
taxlaw-7405	311	1	approximately (2015	CARDINAL
taxlaw-7405	311	2	adam waytz & liane young	ORG
taxlaw-7405	311	3	23	CARDINAL
taxlaw-7405	312	1	sci.	ORG
taxlaw-7405	313	1	77	DATE
taxlaw-7405	313	2	2012	DATE
taxlaw-7405	314	1	rochelle toplensky	PERSON
taxlaw-7405	314	2	wall st	PERSON
taxlaw-7405	314	3	j.	PERSON
taxlaw-7405	314	4	dec. 20, 2019	DATE
taxlaw-7405	316	1	38	CARDINAL
taxlaw-7405	316	2	martin sullivan	PERSON
taxlaw-7405	316	3	166	CARDINAL
taxlaw-7405	316	4	198	CARDINAL
taxlaw-7405	316	5	jan. 13, 2020	DATE
taxlaw-7405	317	1	39	CARDINAL
taxlaw-7405	317	2	andrew davis	PERSON
taxlaw-7405	317	3	amazon	ORG
taxlaw-7405	317	4	cnbc	ORG
taxlaw-7405	317	5	apr. 4, 2019	DATE
taxlaw-7405	318	1	13	CARDINAL
taxlaw-7405	318	2	only 200,000	CARDINAL
taxlaw-7405	318	3	approximately 5 million	CARDINAL
taxlaw-7405	319	1	modest.40	PRODUCT
taxlaw-7405	321	1	10,000	MONEY
taxlaw-7405	323	1	rules.43	ORG
taxlaw-7405	326	1	second	ORDINAL
taxlaw-7405	329	1	one	CARDINAL
taxlaw-7405	329	2	2026	CARDINAL
taxlaw-7405	333	1	40	CARDINAL
taxlaw-7405	334	1	115th congress	ORG
taxlaw-7405	335	1	115-97	CARDINAL
taxlaw-7405	335	2	9798	DATE
taxlaw-7405	336	1	2018	DATE
taxlaw-7405	336	2	41	CARDINAL
taxlaw-7405	338	1	42	CARDINAL
taxlaw-7405	340	1	43	CARDINAL
taxlaw-7405	340	2	matthew frankel	PERSON
taxlaw-7405	340	3	2020	DATE
taxlaw-7405	340	4	dec. 17,	DATE
taxlaw-7405	340	5	2019	DATE
taxlaw-7405	342	1	44	CARDINAL
taxlaw-7405	342	2	daniel shaviro	PERSON
taxlaw-7405	342	3	66	CARDINAL
taxlaw-7405	342	4	91	CARDINAL
taxlaw-7405	342	5	1988	DATE
taxlaw-7405	343	1	14	CARDINAL
taxlaw-7405	344	1	12:1	CARDINAL
taxlaw-7405	347	1	close to zero	CARDINAL
taxlaw-7405	350	1	zero	CARDINAL
taxlaw-7405	353	1	first	ORDINAL
taxlaw-7405	354	1	first	ORDINAL
taxlaw-7405	355	1	second	ORDINAL
taxlaw-7405	360	1	first	ORDINAL
taxlaw-7405	361	1	two	CARDINAL
taxlaw-7405	361	2	45	CARDINAL
taxlaw-7405	361	3	2017	CARDINAL
taxlaw-7405	361	4	80 percent	PERCENT
taxlaw-7405	361	5	that year	DATE
taxlaw-7405	363	1	edward j. mccaffery	PERSON
taxlaw-7405	363	2	america	GPE
taxlaw-7405	363	3	95	CARDINAL
taxlaw-7405	364	1	1233	CARDINAL
taxlaw-7405	364	2	1264	DATE
taxlaw-7405	364	3	2020	DATE
taxlaw-7405	364	4	larry ellison	PERSON
taxlaw-7405	364	5	$10 billion	MONEY
taxlaw-7405	365	1	47	CARDINAL
taxlaw-7405	366	1	15	CARDINAL
taxlaw-7405	367	1	two	CARDINAL
taxlaw-7405	368	1	first	ORDINAL
taxlaw-7405	369	1	second	ORDINAL
taxlaw-7405	374	1	two	CARDINAL
taxlaw-7405	381	1	zero	CARDINAL
taxlaw-7405	384	1	one	CARDINAL
taxlaw-7405	384	2	zero	CARDINAL
taxlaw-7405	386	1	alan auerbach	PERSON
taxlaw-7405	387	1	david gamage	PERSON
taxlaw-7405	388	1	david schizer	PERSON
taxlaw-7405	391	1	48	CARDINAL
taxlaw-7405	391	2	alan auerbach	PERSON
taxlaw-7405	391	3	53	CARDINAL
taxlaw-7405	392	1	205	CARDINAL
taxlaw-7405	392	2	1986	DATE
taxlaw-7405	393	1	49	DATE
taxlaw-7405	393	2	david gamage	PERSON
taxlaw-7405	393	3	68	CARDINAL
taxlaw-7405	393	4	355	CARDINAL
taxlaw-7405	393	5	2005	DATE
taxlaw-7405	394	1	50	CARDINAL
taxlaw-7405	394	2	david m. schizer	PERSON
taxlaw-7405	394	3	16	CARDINAL
taxlaw-7405	395	1	l.r. 1850	DATE
taxlaw-7405	395	2	2016	CARDINAL
taxlaw-7405	396	1	16	CARDINAL
taxlaw-7405	397	1	12:1	CARDINAL
taxlaw-7405	397	2	oecd	ORG
taxlaw-7405	398	1	oecd	ORG
taxlaw-7405	404	1	twenty-two	CARDINAL
taxlaw-7405	404	2	above 50%	PERCENT
taxlaw-7405	405	1	one	CARDINAL
taxlaw-7405	405	2	one	CARDINAL
taxlaw-7405	409	1	first	ORDINAL
taxlaw-7405	411	1	merits.52	PERSON
taxlaw-7405	412	1	one	CARDINAL
taxlaw-7405	414	1	sixteen	CARDINAL
taxlaw-7405	414	2	nine	CARDINAL
taxlaw-7405	417	1	51	CARDINAL
taxlaw-7405	417	2	28	CARDINAL
taxlaw-7405	417	3	d.c	GPE
taxlaw-7405	417	4	2018	DATE
taxlaw-7405	417	5	https://www.cbpp.org/27-states-plus-dc-require-combinedreporting-for-the-state-corporate-income-tax	ORG
taxlaw-7405	418	1	52	CARDINAL
taxlaw-7405	418	2	2019-001	DATE
taxlaw-7405	418	3	2019	DATE
taxlaw-7405	422	1	17 iii	QUANTITY
taxlaw-7405	423	1	two	CARDINAL
taxlaw-7405	424	1	first	ORDINAL
taxlaw-7405	426	1	second	ORDINAL
taxlaw-7405	427	1	first	ORDINAL
taxlaw-7405	427	2	the decade of the 2000s	DATE
taxlaw-7405	427	3	approximately 1 million	CARDINAL
taxlaw-7405	427	4	1999	DATE
taxlaw-7405	427	5	over 4 million	CARDINAL
taxlaw-7405	427	6	2005.53	CARDINAL
taxlaw-7405	427	7	2003	DATE
taxlaw-7405	427	8	2005	DATE
taxlaw-7405	427	9	over 30 million	CARDINAL
taxlaw-7405	427	10	2010.54	CARDINAL
taxlaw-7405	427	11	2018	DATE
taxlaw-7405	429	1	first	ORDINAL
taxlaw-7405	432	1	2001	DATE
taxlaw-7405	432	2	2003	DATE
taxlaw-7405	432	3	2004	DATE
taxlaw-7405	433	1	four	CARDINAL
taxlaw-7405	434	1	congress	ORG
taxlaw-7405	437	1	the 2001, 2003	DATE
taxlaw-7405	437	2	2004	DATE
taxlaw-7405	438	1	over 30 million	CARDINAL
taxlaw-7405	438	2	2010	DATE
taxlaw-7405	439	1	”55	ORG
taxlaw-7405	439	2	congress	ORG
taxlaw-7405	439	3	53	CARDINAL
taxlaw-7405	440	1	may 2020	DATE
taxlaw-7405	442	1	54	CARDINAL
taxlaw-7405	442	2	27	CARDINAL
taxlaw-7405	442	3	173	CARDINAL
taxlaw-7405	442	4	patrick fleenor & andrew chamberlin	ORG
taxlaw-7405	443	1	24, 2005	DATE
taxlaw-7405	445	1	55	CARDINAL
taxlaw-7405	445	2	fleenor & chamberlin	ORG
taxlaw-7405	445	3	54	CARDINAL
taxlaw-7405	445	4	18	CARDINAL
taxlaw-7405	447	1	12:1	CARDINAL
taxlaw-7405	447	2	approximately	CARDINAL
taxlaw-7405	448	1	56	CARDINAL
taxlaw-7405	449	1	american	NORP
taxlaw-7405	449	2	2012	DATE
taxlaw-7405	450	1	2018	DATE
taxlaw-7405	451	1	the first decade of the 2000s	DATE
taxlaw-7405	452	1	congress	ORG
taxlaw-7405	453	1	2001	DATE
taxlaw-7405	453	2	2003	DATE
taxlaw-7405	453	3	2001	DATE
taxlaw-7405	453	4	2003	DATE
taxlaw-7405	453	5	2004	DATE
taxlaw-7405	453	6	2004	DATE
taxlaw-7405	456	1	one	CARDINAL
taxlaw-7405	461	1	more than a decade	DATE
taxlaw-7405	462	1	the 2000s	DATE
taxlaw-7405	464	1	two	CARDINAL
taxlaw-7405	464	2	first	ORDINAL
taxlaw-7405	464	3	the current year	DATE
taxlaw-7405	464	4	second	ORDINAL
taxlaw-7405	464	5	1990	DATE
taxlaw-7405	467	1	lyon	ORG
taxlaw-7405	467	2	56	CARDINAL
taxlaw-7405	468	1	2010	DATE
taxlaw-7405	470	1	57	CARDINAL
taxlaw-7405	470	2	2	CARDINAL
taxlaw-7405	470	3	15	CARDINAL
taxlaw-7405	470	4	58	CARDINAL
taxlaw-7405	471	1	77-81	DATE
taxlaw-7405	472	1	19	CARDINAL
taxlaw-7405	472	2	the early 2000s	DATE
taxlaw-7405	478	1	about 1.7%	PERCENT
taxlaw-7405	478	2	1996	DATE
taxlaw-7405	478	3	0.8%	PERCENT
taxlaw-7405	478	4	2006.59	CARDINAL
taxlaw-7405	478	5	2013	DATE
taxlaw-7405	478	6	0.9%	PERCENT
taxlaw-7405	479	1	$40 billion	MONEY
taxlaw-7405	479	2	10-year	DATE
taxlaw-7405	479	3	senate	ORG
taxlaw-7405	479	4	the 2000s	DATE
taxlaw-7405	480	1	the early 2000s	DATE
taxlaw-7405	480	2	fifteen years	DATE
taxlaw-7405	484	1	about fifteen years ago	DATE
taxlaw-7405	484	2	oecd	ORG
taxlaw-7405	484	3	1	CARDINAL
taxlaw-7405	484	4	59	CARDINAL
taxlaw-7405	484	5	irs	ORG
taxlaw-7405	485	1	soi	ORG
taxlaw-7405	485	2	18	CARDINAL
taxlaw-7405	485	3	jan. 30, 2020	DATE
taxlaw-7405	487	1	60	CARDINAL
taxlaw-7405	488	1	115th	ORG
taxlaw-7405	489	1	dec. 18	DATE
taxlaw-7405	489	2	2017	DATE
taxlaw-7405	490	1	61	CARDINAL
taxlaw-7405	490	2	neil barr et al.	PERSON
taxlaw-7405	490	3	davis polk	PERSON
taxlaw-7405	490	4	dec. 3	DATE
taxlaw-7405	490	5	2017	DATE
taxlaw-7405	490	6	https://www.taxreformandtransition.com/2017/12/last-minute-retention-of-corporate-amt-in-senate-tax-billhas-unintended-consequences/	PERSON
taxlaw-7405	491	1	https://perma.cc/8yx2-4wgn	ORG
taxlaw-7405	492	1	62	CARDINAL
taxlaw-7405	492	2	michele hanlon & terry shevlin	PERSON
taxlaw-7405	492	3	19	CARDINAL
taxlaw-7405	493	1	2005	DATE
taxlaw-7405	493	2	john mcclelland & lillian mills	ORG
taxlaw-7405	493	3	32	CARDINAL
taxlaw-7405	493	4	721	CARDINAL
taxlaw-7405	493	5	2007	DATE
taxlaw-7405	494	1	20	CARDINAL
taxlaw-7405	494	2	columbia	ORG
taxlaw-7405	495	1	12:1	CARDINAL
taxlaw-7405	496	1	2020	DATE
taxlaw-7405	498	1	hanlon	ORG
taxlaw-7405	498	2	shevlin	PERSON
taxlaw-7405	500	1	shevlin	PERSON
taxlaw-7405	501	1	1987	DATE
taxlaw-7405	501	2	1990	DATE
taxlaw-7405	503	1	congress	ORG
taxlaw-7405	503	2	congress	ORG
taxlaw-7405	504	1	congress	ORG
taxlaw-7405	505	1	63	CARDINAL
taxlaw-7405	505	2	mindy herzfeld	PERSON
taxlaw-7405	505	3	warren	PERSON
taxlaw-7405	505	4	oecd	ORG
taxlaw-7405	505	5	165	CARDINAL
taxlaw-7405	505	6	393	CARDINAL
taxlaw-7405	505	7	oct. 21	DATE
taxlaw-7405	505	8	2019	DATE
taxlaw-7405	506	1	oecd	ORG
taxlaw-7405	506	2	one	CARDINAL
taxlaw-7405	508	1	oecd	ORG
taxlaw-7405	508	2	oct. 9, 2019	DATE
taxlaw-7405	510	1	64	CARDINAL
taxlaw-7405	510	2	hanlon & shevlin	ORG
taxlaw-7405	510	3	supra	PERSON
taxlaw-7405	510	4	62	CARDINAL
taxlaw-7405	510	5	104	CARDINAL
taxlaw-7405	511	1	65	CARDINAL
taxlaw-7405	513	1	the united states	GPE
taxlaw-7405	513	2	irs	ORG
taxlaw-7405	514	1	66	CARDINAL
taxlaw-7405	514	2	44	CARDINAL
taxlaw-7405	514	3	21	CARDINAL
taxlaw-7405	515	1	third	ORDINAL
taxlaw-7405	517	1	congress	ORG
taxlaw-7405	517	2	income.68	ORG
taxlaw-7405	519	1	the mid-2000s	DATE
taxlaw-7405	519	2	congress	ORG
taxlaw-7405	520	1	republicans	NORP
taxlaw-7405	521	1	congress	ORG
taxlaw-7405	525	1	one	CARDINAL
taxlaw-7405	526	1	louisiana	GPE
taxlaw-7405	527	1	first	ORDINAL
taxlaw-7405	528	1	louisiana	GPE
taxlaw-7405	531	1	twenty-two	CARDINAL
taxlaw-7405	532	1	louisiana	GPE
taxlaw-7405	532	2	one	CARDINAL
taxlaw-7405	532	3	sixteen	CARDINAL
taxlaw-7405	532	4	sixteen	CARDINAL
taxlaw-7405	532	5	michigan	GPE
taxlaw-7405	532	6	vermont	GPE
taxlaw-7405	532	7	new mexico	GPE
taxlaw-7405	532	8	california	GPE
taxlaw-7405	533	1	nine	CARDINAL
taxlaw-7405	533	2	sixteen	CARDINAL
taxlaw-7405	534	1	mississippi	GPE
taxlaw-7405	534	2	67	CARDINAL
taxlaw-7405	534	3	hanlon & shevlin	ORG
taxlaw-7405	534	4	supra	PERSON
taxlaw-7405	534	5	62	CARDINAL
taxlaw-7405	534	6	113	CARDINAL
taxlaw-7405	535	1	68see	CARDINAL
taxlaw-7405	535	2	herzfeld	ORG
taxlaw-7405	535	3	supra	PERSON
taxlaw-7405	535	4	63	CARDINAL
taxlaw-7405	535	5	69	CARDINAL
taxlaw-7405	535	6	janelle cammenga	ORG
taxlaw-7405	537	1	aug. 21	DATE
taxlaw-7405	537	2	2019	DATE
taxlaw-7405	538	1	22	CARDINAL
taxlaw-7405	538	2	columbia	ORG
taxlaw-7405	539	1	12:1	CARDINAL
taxlaw-7405	541	1	louisiana	GPE
taxlaw-7405	541	2	louisiana statutes	ORG
taxlaw-7405	542	1	prior years	DATE
taxlaw-7405	543	1	1.50	MONEY
taxlaw-7405	543	2	1,000	MONEY
taxlaw-7405	543	3	300,000	MONEY
taxlaw-7405	543	4	3.00	MONEY
taxlaw-7405	543	5	1,000	MONEY
taxlaw-7405	543	6	above $300,000	MONEY
taxlaw-7405	544	1	seven	CARDINAL
taxlaw-7405	545	1	2016	DATE
taxlaw-7405	549	1	2017	CARDINAL
taxlaw-7405	552	1	”71	GPE
taxlaw-7405	553	1	the louisiana department of revenue	ORG
taxlaw-7405	554	1	1	CARDINAL
taxlaw-7405	555	1	70	CARDINAL
taxlaw-7405	555	2	james richardson	PERSON
taxlaw-7405	555	3	steven sheffrin & james alm	ORG
taxlaw-7405	555	4	louisiana	GPE
taxlaw-7405	555	5	2018	DATE
taxlaw-7405	556	1	71	CARDINAL
taxlaw-7405	556	2	louisiana	GPE
taxlaw-7405	557	1	36	CARDINAL
taxlaw-7405	557	2	2017	CARDINAL
taxlaw-7405	559	1	23	CARDINAL
taxlaw-7405	559	2	1	CARDINAL
taxlaw-7405	560	1	77,248	CARDINAL
taxlaw-7405	560	2	21,215,175	CARDINAL
taxlaw-7405	562	1	1 25,000	CARDINAL
taxlaw-7405	562	2	2,782,549	CARDINAL
taxlaw-7405	562	3	3,972,061 2,940,232	CARDINAL
taxlaw-7405	562	4	6,844,953	CARDINAL
taxlaw-7405	563	1	500,001 1,000,000	CARDINAL
taxlaw-7405	563	2	71,541,321	CARDINAL
taxlaw-7405	564	1	1,000,001	CARDINAL
taxlaw-7405	565	1	10,000,001 50,000,000 1,327	MONEY
taxlaw-7405	565	2	42,520,269	CARDINAL
taxlaw-7405	565	3	50,000,001	CARDINAL
taxlaw-7405	566	1	100,000,001	MONEY
taxlaw-7405	566	2	145,410,704	CARDINAL
taxlaw-7405	566	3	44,008,697	CARDINAL
taxlaw-7405	567	1	1,000,000,000 19 82,694,996	CARDINAL
taxlaw-7405	567	2	9,176,247	CARDINAL
taxlaw-7405	568	1	156,321	CARDINAL
taxlaw-7405	568	2	louisiana department of revenue	ORG
taxlaw-7405	568	3	2017.72	CARDINAL
taxlaw-7405	568	4	2017	CARDINAL
taxlaw-7405	568	5	$671 million	MONEY
taxlaw-7405	569	1	$395 million	MONEY
taxlaw-7405	569	2	59%	PERCENT
taxlaw-7405	570	1	over $1 billion	MONEY
taxlaw-7405	570	2	approximately $4 million	MONEY
taxlaw-7405	570	3	85%	PERCENT
taxlaw-7405	570	4	over $10 million	MONEY
taxlaw-7405	571	1	one	CARDINAL
taxlaw-7405	571	2	the louisiana tax institute	ORG
taxlaw-7405	571	3	72 la	QUANTITY
taxlaw-7405	572	1	2018	DATE
taxlaw-7405	573	1	73	CARDINAL
taxlaw-7405	574	1	74	CARDINAL
taxlaw-7405	575	1	24	CARDINAL
taxlaw-7405	576	1	12:1	CARDINAL
taxlaw-7405	577	1	new york	GPE
taxlaw-7405	577	2	connecticut	GPE
taxlaw-7405	579	1	the louisiana tax institute	ORG
taxlaw-7405	579	2	louisiana	GPE
taxlaw-7405	581	1	the louisiana department of revenue	ORG
taxlaw-7405	581	2	2	CARDINAL
taxlaw-7405	581	3	1	CARDINAL
taxlaw-7405	581	4	year 2017	DATE
taxlaw-7405	583	1	2	CARDINAL
taxlaw-7405	584	1	77,248	CARDINAL
taxlaw-7405	584	2	21,330,190	CARDINAL
taxlaw-7405	584	3	1 25,000	CARDINAL
taxlaw-7405	584	4	25,001	CARDINAL
taxlaw-7405	584	5	3,972,061 3,710,171	PRODUCT
taxlaw-7405	585	1	1,000,001	CARDINAL
taxlaw-7405	585	2	10,000,001	CARDINAL
taxlaw-7405	585	3	86,221,259	CARDINAL
taxlaw-7405	585	4	50,000,001	CARDINAL
taxlaw-7405	585	5	47,190,540	CARDINAL
taxlaw-7405	588	1	100,000,001	CARDINAL
taxlaw-7405	588	2	193	CARDINAL
taxlaw-7405	588	3	111,616,857	CARDINAL
taxlaw-7405	588	4	-175,098 500,000,001	DATE
taxlaw-7405	588	5	1,000,000,000	CARDINAL
taxlaw-7405	588	6	156,321	CARDINAL
taxlaw-7405	588	7	75	CARDINAL
taxlaw-7405	588	8	2019-001	DATE
taxlaw-7405	588	9	2019	DATE
taxlaw-7405	590	1	perma.cc/7v6y-83fn	ORG
taxlaw-7405	591	1	25	CARDINAL
taxlaw-7405	591	2	louisiana department of revenue	ORG
taxlaw-7405	591	3	2017.76	CARDINAL
taxlaw-7405	591	4	$133 million	MONEY
taxlaw-7405	591	5	$395 million	MONEY
taxlaw-7405	592	1	one	CARDINAL
taxlaw-7405	592	2	louisiana	GPE
taxlaw-7405	592	3	nearly $200 million	MONEY
taxlaw-7405	593	1	19	CARDINAL
taxlaw-7405	593	2	about $1.2 million	MONEY
taxlaw-7405	594	1	1	CARDINAL
taxlaw-7405	595	1	2016	DATE
taxlaw-7405	595	2	a few years	DATE
taxlaw-7405	598	1	first	ORDINAL
taxlaw-7405	599	1	one	CARDINAL
taxlaw-7405	603	1	second	ORDINAL
taxlaw-7405	603	2	louisiana	GPE
taxlaw-7405	605	1	third	ORDINAL
taxlaw-7405	611	1	one	CARDINAL
taxlaw-7405	614	1	the united states	GPE
taxlaw-7405	617	1	10,000	MONEY
taxlaw-7405	617	2	76	CARDINAL
taxlaw-7405	618	1	72	CARDINAL
taxlaw-7405	618	2	26	CARDINAL
taxlaw-7405	620	1	12:1	CARDINAL
taxlaw-7405	623	1	congress	ORG
taxlaw-7405	628	1	nol	ORG