id	sid	tid	token	lemma	pos
taxlaw-13219	1	1	taxation	taxation	NOUN
taxlaw-13219	1	2	and	and	CCONJ
taxlaw-13219	1	3	corporate	corporate	ADJ
taxlaw-13219	1	4	governance	governance	NOUN
taxlaw-13219	1	5	ariel	ariel	PROPN
taxlaw-13219	1	6	siman	siman	PROPN
taxlaw-13219	1	7	*	*	PROPN
taxlaw-13219	1	8	&	&	CCONJ
taxlaw-13219	1	9	reuven	reuven	VERB
taxlaw-13219	1	10	avi	avi	PROPN
taxlaw-13219	1	11	-	-	PUNCT
taxlaw-13219	1	12	yonah	yonah	NOUN
taxlaw-13219	1	13	*	*	PROPN
taxlaw-13219	1	14	*	*	NOUN
taxlaw-13219	1	15	abstract	abstract	ADJ
taxlaw-13219	1	16	legal	legal	ADJ
taxlaw-13219	1	17	and	and	CCONJ
taxlaw-13219	1	18	economic	economic	ADJ
taxlaw-13219	1	19	scholars	scholar	NOUN
taxlaw-13219	1	20	have	have	AUX
taxlaw-13219	1	21	examined	examine	VERB
taxlaw-13219	1	22	the	the	DET
taxlaw-13219	1	23	intersection	intersection	NOUN
taxlaw-13219	1	24	between	between	ADP
taxlaw-13219	1	25	corporate	corporate	ADJ
taxlaw-13219	1	26	governance	governance	NOUN
taxlaw-13219	1	27	and	and	CCONJ
taxlaw-13219	1	28	taxation	taxation	NOUN
taxlaw-13219	1	29	;	;	PUNCT
taxlaw-13219	1	30	however	however	ADV
taxlaw-13219	1	31	,	,	PUNCT
taxlaw-13219	1	32	recent	recent	ADJ
taxlaw-13219	1	33	legal	legal	ADJ
taxlaw-13219	1	34	scholarship	scholarship	NOUN
taxlaw-13219	1	35	has	have	AUX
taxlaw-13219	1	36	generally	generally	ADV
taxlaw-13219	1	37	focused	focus	VERB
taxlaw-13219	1	38	on	on	ADP
taxlaw-13219	1	39	the	the	DET
taxlaw-13219	1	40	interplay	interplay	NOUN
taxlaw-13219	1	41	between	between	ADP
taxlaw-13219	1	42	director	director	NOUN
taxlaw-13219	1	43	compensation	compensation	NOUN
taxlaw-13219	1	44	,	,	PUNCT
taxlaw-13219	1	45	management	management	NOUN
taxlaw-13219	1	46	measures	measure	NOUN
taxlaw-13219	1	47	in	in	ADP
taxlaw-13219	1	48	the	the	DET
taxlaw-13219	1	49	face	face	NOUN
taxlaw-13219	1	50	of	of	ADP
taxlaw-13219	1	51	the	the	DET
taxlaw-13219	1	52	market	market	NOUN
taxlaw-13219	1	53	for	for	ADP
taxlaw-13219	1	54	corporate	corporate	ADJ
taxlaw-13219	1	55	control	control	NOUN
taxlaw-13219	1	56	,	,	PUNCT
taxlaw-13219	1	57	and	and	CCONJ
taxlaw-13219	1	58	the	the	DET
taxlaw-13219	1	59	double	double	ADJ
taxlaw-13219	1	60	taxation	taxation	NOUN
taxlaw-13219	1	61	of	of	ADP
taxlaw-13219	1	62	inter	inter	ADJ
taxlaw-13219	1	63	-	-	ADJ
taxlaw-13219	1	64	corporate	corporate	ADJ
taxlaw-13219	1	65	dividends	dividend	NOUN
taxlaw-13219	1	66	.	.	PUNCT
taxlaw-13219	2	1	other	other	ADJ
taxlaw-13219	2	2	aspects	aspect	NOUN
taxlaw-13219	2	3	of	of	ADP
taxlaw-13219	2	4	the	the	DET
taxlaw-13219	2	5	relationship	relationship	NOUN
taxlaw-13219	2	6	between	between	ADP
taxlaw-13219	2	7	corporate	corporate	ADJ
taxlaw-13219	2	8	governance	governance	NOUN
taxlaw-13219	2	9	and	and	CCONJ
taxlaw-13219	2	10	taxation	taxation	NOUN
taxlaw-13219	2	11	have	have	AUX
taxlaw-13219	2	12	received	receive	VERB
taxlaw-13219	2	13	limited	limited	ADJ
taxlaw-13219	2	14	attention	attention	NOUN
taxlaw-13219	2	15	.	.	PUNCT
taxlaw-13219	3	1	this	this	DET
taxlaw-13219	3	2	article	article	NOUN
taxlaw-13219	3	3	aims	aim	VERB
taxlaw-13219	3	4	to	to	PART
taxlaw-13219	3	5	fill	fill	VERB
taxlaw-13219	3	6	this	this	DET
taxlaw-13219	3	7	gap	gap	NOUN
taxlaw-13219	3	8	in	in	ADP
taxlaw-13219	3	9	the	the	DET
taxlaw-13219	3	10	literature	literature	NOUN
taxlaw-13219	3	11	.	.	PUNCT
taxlaw-13219	4	1	first	first	ADV
taxlaw-13219	4	2	,	,	PUNCT
taxlaw-13219	4	3	this	this	DET
taxlaw-13219	4	4	paper	paper	NOUN
taxlaw-13219	4	5	discusses	discuss	VERB
taxlaw-13219	4	6	the	the	DET
taxlaw-13219	4	7	corporate	corporate	ADJ
taxlaw-13219	4	8	agency	agency	NOUN
taxlaw-13219	4	9	problem	problem	NOUN
taxlaw-13219	4	10	and	and	CCONJ
taxlaw-13219	4	11	the	the	DET
taxlaw-13219	4	12	existing	exist	VERB
taxlaw-13219	4	13	justifications	justification	NOUN
taxlaw-13219	4	14	for	for	ADP
taxlaw-13219	4	15	the	the	DET
taxlaw-13219	4	16	corporate	corporate	ADJ
taxlaw-13219	4	17	tax	tax	NOUN
taxlaw-13219	4	18	.	.	PUNCT
taxlaw-13219	5	1	second	second	ADJ
taxlaw-13219	5	2	,	,	PUNCT
taxlaw-13219	5	3	this	this	DET
taxlaw-13219	5	4	paper	paper	NOUN
taxlaw-13219	5	5	argues	argue	VERB
taxlaw-13219	5	6	that	that	SCONJ
taxlaw-13219	5	7	the	the	DET
taxlaw-13219	5	8	corporate	corporate	ADJ
taxlaw-13219	5	9	tax	tax	NOUN
taxlaw-13219	5	10	can	can	AUX
taxlaw-13219	5	11	be	be	AUX
taxlaw-13219	5	12	justified	justify	VERB
taxlaw-13219	5	13	on	on	ADP
taxlaw-13219	5	14	the	the	DET
taxlaw-13219	5	15	ground	ground	NOUN
taxlaw-13219	5	16	that	that	SCONJ
taxlaw-13219	5	17	it	it	PRON
taxlaw-13219	5	18	mitigates	mitigate	VERB
taxlaw-13219	5	19	the	the	DET
taxlaw-13219	5	20	corporate	corporate	ADJ
taxlaw-13219	5	21	agency	agency	NOUN
taxlaw-13219	5	22	problem	problem	NOUN
taxlaw-13219	5	23	more	more	ADV
taxlaw-13219	5	24	effectively	effectively	ADV
taxlaw-13219	5	25	and	and	CCONJ
taxlaw-13219	5	26	with	with	ADP
taxlaw-13219	5	27	fewer	few	ADJ
taxlaw-13219	5	28	adverse	adverse	ADJ
taxlaw-13219	5	29	consequences	consequence	NOUN
taxlaw-13219	5	30	than	than	ADP
taxlaw-13219	5	31	alternative	alternative	ADJ
taxlaw-13219	5	32	taxation	taxation	NOUN
taxlaw-13219	5	33	systems	system	NOUN
taxlaw-13219	5	34	.	.	PUNCT
taxlaw-13219	6	1	*	*	PUNCT
taxlaw-13219	6	2	ll.m	ll.m	ADP
taxlaw-13219	6	3	.	.	PUNCT
taxlaw-13219	6	4	,	,	PUNCT
taxlaw-13219	6	5	university	university	PROPN
taxlaw-13219	6	6	of	of	ADP
taxlaw-13219	6	7	michigan	michigan	PROPN
taxlaw-13219	6	8	law	law	PROPN
taxlaw-13219	6	9	school	school	NOUN
taxlaw-13219	6	10	;	;	PUNCT
taxlaw-13219	6	11	m.b.a	m.b.a	NOUN
taxlaw-13219	6	12	.	.	PROPN
taxlaw-13219	6	13	,	,	PUNCT
taxlaw-13219	6	14	the	the	DET
taxlaw-13219	6	15	hebrew	hebrew	ADJ
taxlaw-13219	6	16	university	university	PROPN
taxlaw-13219	6	17	of	of	ADP
taxlaw-13219	6	18	jerusalem	jerusalem	PROPN
taxlaw-13219	6	19	;	;	PUNCT
taxlaw-13219	6	20	ll.b	ll.b	ADJ
taxlaw-13219	6	21	.	.	PUNCT
taxlaw-13219	6	22	,	,	PUNCT
taxlaw-13219	6	23	the	the	DET
taxlaw-13219	6	24	hebrew	hebrew	ADJ
taxlaw-13219	6	25	university	university	PROPN
taxlaw-13219	6	26	of	of	ADP
taxlaw-13219	6	27	jerusalem	jerusalem	PROPN
taxlaw-13219	6	28	.	.	PUNCT
taxlaw-13219	7	1	*	*	PUNCT
taxlaw-13219	7	2	*	*	PUNCT
taxlaw-13219	7	3	irwin	irwin	PROPN
taxlaw-13219	7	4	i.	i.	PROPN
taxlaw-13219	7	5	cohn	cohn	PROPN
taxlaw-13219	7	6	professor	professor	PROPN
taxlaw-13219	7	7	of	of	ADP
taxlaw-13219	7	8	law	law	NOUN
taxlaw-13219	7	9	,	,	PUNCT
taxlaw-13219	7	10	university	university	PROPN
taxlaw-13219	7	11	of	of	ADP
taxlaw-13219	7	12	michigan	michigan	PROPN
taxlaw-13219	7	13	law	law	PROPN
taxlaw-13219	7	14	school	school	NOUN
taxlaw-13219	7	15	.	.	PUNCT
taxlaw-13219	8	1	52	52	NUM
taxlaw-13219	8	2	columbia	columbia	PROPN
taxlaw-13219	8	3	journal	journal	PROPN
taxlaw-13219	8	4	of	of	ADP
taxlaw-13219	8	5	tax	tax	NOUN
taxlaw-13219	8	6	law	law	NOUN
taxlaw-13219	9	1	[	[	X
taxlaw-13219	9	2	vol	vol	X
taxlaw-13219	9	3	16:1	16:1	PROPN
taxlaw-13219	9	4	i.	i.	PROPN
taxlaw-13219	9	5	introduction	introduction	NOUN
taxlaw-13219	9	6	.................................................................................................	.................................................................................................	PUNCT
taxlaw-13219	9	7	53	53	NUM
taxlaw-13219	9	8	ii	ii	NOUN
taxlaw-13219	9	9	.	.	PUNCT
taxlaw-13219	10	1	background	background	NOUN
taxlaw-13219	10	2	...................................................................................................	...................................................................................................	PUNCT
taxlaw-13219	10	3	54	54	NUM
taxlaw-13219	10	4	a.	a.	NOUN
taxlaw-13219	10	5	corporate	corporate	ADJ
taxlaw-13219	10	6	governance	governance	NOUN
taxlaw-13219	10	7	and	and	CCONJ
taxlaw-13219	10	8	the	the	DET
taxlaw-13219	10	9	agency	agency	NOUN
taxlaw-13219	10	10	problem	problem	NOUN
taxlaw-13219	10	11	.......................................	.......................................	PUNCT
taxlaw-13219	10	12	54	54	NUM
taxlaw-13219	10	13	b.	b.	PROPN
taxlaw-13219	10	14	tax	tax	NOUN
taxlaw-13219	10	15	and	and	CCONJ
taxlaw-13219	10	16	corporate	corporate	ADJ
taxlaw-13219	10	17	governance	governance	NOUN
taxlaw-13219	10	18	:	:	PUNCT
taxlaw-13219	10	19	main	main	ADJ
taxlaw-13219	10	20	interplays	interplay	NOUN
taxlaw-13219	10	21	......................................	......................................	PUNCT
taxlaw-13219	10	22	55	55	NUM
taxlaw-13219	10	23	iii	iii	NOUN
taxlaw-13219	10	24	.	.	PUNCT
taxlaw-13219	11	1	existing	exist	VERB
taxlaw-13219	11	2	justifications	justification	NOUN
taxlaw-13219	11	3	for	for	ADP
taxlaw-13219	11	4	the	the	DET
taxlaw-13219	11	5	corporate	corporate	ADJ
taxlaw-13219	11	6	tax	tax	NOUN
taxlaw-13219	11	7	.......................................	.......................................	PUNCT
taxlaw-13219	11	8	56	56	NUM
taxlaw-13219	11	9	a.	a.	NOUN
taxlaw-13219	11	10	overview	overview	NOUN
taxlaw-13219	11	11	....................................................................................................	....................................................................................................	PUNCT
taxlaw-13219	11	12	56	56	NUM
taxlaw-13219	11	13	b.	b.	NOUN
taxlaw-13219	11	14	current	current	ADJ
taxlaw-13219	11	15	justifications	justification	NOUN
taxlaw-13219	11	16	for	for	ADP
taxlaw-13219	11	17	the	the	DET
taxlaw-13219	11	18	corporate	corporate	ADJ
taxlaw-13219	11	19	tax	tax	NOUN
taxlaw-13219	11	20	.............................................	.............................................	PUNCT
taxlaw-13219	11	21	56	56	NUM
taxlaw-13219	11	22	iv	iv	NUM
taxlaw-13219	11	23	.	.	PUNCT
taxlaw-13219	11	24	key	key	ADJ
taxlaw-13219	11	25	role	role	NOUN
taxlaw-13219	11	26	of	of	ADP
taxlaw-13219	11	27	the	the	DET
taxlaw-13219	11	28	corporate	corporate	ADJ
taxlaw-13219	11	29	tax	tax	NOUN
taxlaw-13219	11	30	in	in	ADP
taxlaw-13219	11	31	the	the	DET
taxlaw-13219	11	32	financial	financial	ADJ
taxlaw-13219	11	33	reporting	reporting	NOUN
taxlaw-13219	11	34	system	system	NOUN
taxlaw-13219	11	35	...	...	PUNCT
taxlaw-13219	11	36	58	58	NUM
taxlaw-13219	11	37	a.	a.	NOUN
taxlaw-13219	11	38	context	context	NOUN
taxlaw-13219	11	39	:	:	PUNCT
taxlaw-13219	11	40	the	the	DET
taxlaw-13219	11	41	corporate	corporate	ADJ
taxlaw-13219	11	42	tax	tax	NOUN
taxlaw-13219	11	43	as	as	ADP
taxlaw-13219	11	44	exterior	exterior	ADJ
taxlaw-13219	11	45	corporate	corporate	ADJ
taxlaw-13219	11	46	governance	governance	NOUN
taxlaw-13219	11	47	...............	...............	PUNCT
taxlaw-13219	11	48	58	58	NUM
taxlaw-13219	11	49	b.	b.	NOUN
taxlaw-13219	11	50	corporate	corporate	ADJ
taxlaw-13219	11	51	tax	tax	NOUN
taxlaw-13219	11	52	can	can	AUX
taxlaw-13219	11	53	strengthen	strengthen	VERB
taxlaw-13219	11	54	the	the	DET
taxlaw-13219	11	55	financial	financial	ADJ
taxlaw-13219	11	56	reporting	reporting	NOUN
taxlaw-13219	11	57	system	system	NOUN
taxlaw-13219	11	58	................	................	PUNCT
taxlaw-13219	11	59	60	60	NUM
taxlaw-13219	11	60	1	1	NUM
taxlaw-13219	11	61	.	.	PUNCT
taxlaw-13219	12	1	“	"	PUNCT
taxlaw-13219	12	2	madisonian	madisonian	ADJ
taxlaw-13219	12	3	”	"	PUNCT
taxlaw-13219	12	4	function	function	NOUN
taxlaw-13219	12	5	:	:	PUNCT
taxlaw-13219	12	6	mitigating	mitigate	VERB
taxlaw-13219	12	7	incentives	incentive	NOUN
taxlaw-13219	12	8	to	to	PART
taxlaw-13219	12	9	inflate	inflate	VERB
taxlaw-13219	12	10	income	income	NOUN
taxlaw-13219	12	11	......	......	PUNCT
taxlaw-13219	12	12	61	61	NUM
taxlaw-13219	12	13	2	2	NUM
taxlaw-13219	12	14	.	.	PUNCT
taxlaw-13219	13	1	“	"	PUNCT
taxlaw-13219	13	2	shedding	shed	VERB
taxlaw-13219	13	3	light	light	ADJ
taxlaw-13219	13	4	”	"	PUNCT
taxlaw-13219	13	5	function	function	NOUN
taxlaw-13219	13	6	:	:	PUNCT
taxlaw-13219	13	7	expanding	expand	VERB
taxlaw-13219	13	8	market	market	NOUN
taxlaw-13219	13	9	information	information	NOUN
taxlaw-13219	13	10	.............	.............	PUNCT
taxlaw-13219	13	11	63	63	NUM
taxlaw-13219	13	12	c.	c.	NOUN
taxlaw-13219	13	13	the	the	DET
taxlaw-13219	13	14	“	"	PUNCT
taxlaw-13219	13	15	monitoring	monitoring	NOUN
taxlaw-13219	13	16	”	"	PUNCT
taxlaw-13219	13	17	function	function	NOUN
taxlaw-13219	13	18	.......................................................................	.......................................................................	PUNCT
taxlaw-13219	13	19	64	64	NUM
taxlaw-13219	13	20	d.	d.	NOUN
taxlaw-13219	13	21	comparative	comparative	ADJ
taxlaw-13219	13	22	advantage	advantage	NOUN
taxlaw-13219	13	23	of	of	ADP
taxlaw-13219	13	24	corporate	corporate	ADJ
taxlaw-13219	13	25	tax	tax	NOUN
taxlaw-13219	13	26	(	(	PUNCT
taxlaw-13219	13	27	and	and	CCONJ
taxlaw-13219	13	28	irs	irs	PROPN
taxlaw-13219	13	29	)	)	PUNCT
taxlaw-13219	13	30	relative	relative	ADJ
taxlaw-13219	13	31	to	to	ADP
taxlaw-13219	13	32	sec	sec	PROPN
taxlaw-13219	13	33	.....	.....	PUNCT
taxlaw-13219	13	34	65	65	NUM
taxlaw-13219	13	35	1	1	NUM
taxlaw-13219	13	36	.	.	PUNCT
taxlaw-13219	13	37	economies	economy	NOUN
taxlaw-13219	13	38	of	of	ADP
taxlaw-13219	13	39	scope	scope	NOUN
taxlaw-13219	13	40	.............................................................................	.............................................................................	PUNCT
taxlaw-13219	13	41	67	67	NUM
taxlaw-13219	13	42	2	2	NUM
taxlaw-13219	13	43	.	.	PUNCT
taxlaw-13219	14	1	“	"	PUNCT
taxlaw-13219	14	2	skin	skin	NOUN
taxlaw-13219	14	3	in	in	ADP
taxlaw-13219	14	4	the	the	DET
taxlaw-13219	14	5	(	(	PUNCT
taxlaw-13219	14	6	disclosure	disclosure	NOUN
taxlaw-13219	14	7	)	)	PUNCT
taxlaw-13219	14	8	game	game	NOUN
taxlaw-13219	14	9	”	"	PUNCT
taxlaw-13219	14	10	.........................................................	.........................................................	PUNCT
taxlaw-13219	14	11	68	68	NUM
taxlaw-13219	14	12	3	3	NUM
taxlaw-13219	14	13	.	.	PUNCT
taxlaw-13219	15	1	“	"	PUNCT
taxlaw-13219	15	2	political	political	ADJ
taxlaw-13219	15	3	clout	clout	NOUN
taxlaw-13219	15	4	”	"	PUNCT
taxlaw-13219	15	5	.................................................................................	.................................................................................	PUNCT
taxlaw-13219	15	6	70	70	NUM
taxlaw-13219	15	7	e.	e.	NOUN
taxlaw-13219	15	8	the	the	DET
taxlaw-13219	15	9	corporate	corporate	ADJ
taxlaw-13219	15	10	alternative	alternative	ADJ
taxlaw-13219	15	11	minimum	minimum	ADJ
taxlaw-13219	15	12	tax	tax	NOUN
taxlaw-13219	15	13	and	and	CCONJ
taxlaw-13219	15	14	its	its	PRON
taxlaw-13219	15	15	critics	critic	NOUN
taxlaw-13219	15	16	..........................	..........................	PUNCT
taxlaw-13219	15	17	70	70	NUM
taxlaw-13219	15	18	f.	f.	PROPN
taxlaw-13219	15	19	summary	summary	PROPN
taxlaw-13219	15	20	....................................................................................................	....................................................................................................	PROPN
taxlaw-13219	16	1	74	74	NUM
taxlaw-13219	17	1	v.	v.	ADP
taxlaw-13219	17	2	the	the	DET
taxlaw-13219	17	3	corporate	corporate	ADJ
taxlaw-13219	17	4	governance	governance	NOUN
taxlaw-13219	17	5	justification(s	justification(s	PROPN
taxlaw-13219	17	6	)	)	PUNCT
taxlaw-13219	17	7	for	for	ADP
taxlaw-13219	17	8	corporate	corporate	ADJ
taxlaw-13219	17	9	tax	tax	NOUN
taxlaw-13219	17	10	........	........	PUNCT
taxlaw-13219	17	11	74	74	NUM
taxlaw-13219	17	12	a.	a.	NOUN
taxlaw-13219	17	13	“	"	PUNCT
taxlaw-13219	17	14	fee	fee	NOUN
taxlaw-13219	17	15	for	for	ADP
taxlaw-13219	17	16	(	(	PUNCT
taxlaw-13219	17	17	governance	governance	NOUN
taxlaw-13219	17	18	)	)	PUNCT
taxlaw-13219	17	19	services	service	NOUN
taxlaw-13219	17	20	justification	justification	NOUN
taxlaw-13219	17	21	”	"	PUNCT
taxlaw-13219	17	22	..........................................	..........................................	PUNCT
taxlaw-13219	17	23	76	76	NUM
taxlaw-13219	17	24	b.	b.	NOUN
taxlaw-13219	18	1	“	"	PUNCT
taxlaw-13219	18	2	the	the	DET
taxlaw-13219	18	3	governance	governance	NOUN
taxlaw-13219	18	4	approach	approach	NOUN
taxlaw-13219	18	5	to	to	ADP
taxlaw-13219	18	6	the	the	DET
taxlaw-13219	18	7	economic	economic	ADJ
taxlaw-13219	18	8	justification	justification	NOUN
taxlaw-13219	18	9	”	"	PUNCT
taxlaw-13219	18	10	.....................	.....................	PUNCT
taxlaw-13219	18	11	78	78	NUM
taxlaw-13219	18	12	c.	c.	NOUN
taxlaw-13219	18	13	“	"	PUNCT
taxlaw-13219	18	14	executives	executive	NOUN
taxlaw-13219	18	15	regulation	regulation	NOUN
taxlaw-13219	18	16	justification	justification	NOUN
taxlaw-13219	18	17	”	"	PUNCT
taxlaw-13219	18	18	.......................................................	.......................................................	PUNCT
taxlaw-13219	18	19	81	81	NUM
taxlaw-13219	18	20	d.	d.	PROPN
taxlaw-13219	18	21	re	re	VERB
taxlaw-13219	18	22	-	-	VERB
taxlaw-13219	18	23	evaluating	evaluate	VERB
taxlaw-13219	18	24	the	the	DET
taxlaw-13219	18	25	governance	governance	NOUN
taxlaw-13219	18	26	justifications	justification	NOUN
taxlaw-13219	18	27	.............................................	.............................................	PUNCT
taxlaw-13219	18	28	83	83	NUM
taxlaw-13219	18	29	vi	vi	NOUN
taxlaw-13219	18	30	.	.	NOUN
taxlaw-13219	18	31	conclusion	conclusion	NOUN
taxlaw-13219	18	32	.....................................................................................................	.....................................................................................................	PROPN
taxlaw-13219	18	33	85	85	NUM
taxlaw-13219	18	34	2024	2024	NUM
taxlaw-13219	18	35	]	]	PUNCT
taxlaw-13219	18	36	taxation	taxation	NOUN
taxlaw-13219	18	37	and	and	CCONJ
taxlaw-13219	18	38	corporate	corporate	ADJ
taxlaw-13219	18	39	governance	governance	NOUN
taxlaw-13219	18	40	53	53	NUM
taxlaw-13219	18	41	i.	i.	NOUN
taxlaw-13219	18	42	introduction	introduction	NOUN
taxlaw-13219	18	43	in	in	ADP
taxlaw-13219	18	44	recent	recent	ADJ
taxlaw-13219	18	45	years	year	NOUN
taxlaw-13219	18	46	,	,	PUNCT
taxlaw-13219	18	47	legal	legal	ADJ
taxlaw-13219	18	48	and	and	CCONJ
taxlaw-13219	18	49	economic	economic	ADJ
taxlaw-13219	18	50	research	research	NOUN
taxlaw-13219	18	51	has	have	AUX
taxlaw-13219	18	52	shown	show	VERB
taxlaw-13219	18	53	a	a	DET
taxlaw-13219	18	54	growing	grow	VERB
taxlaw-13219	18	55	interest	interest	NOUN
taxlaw-13219	18	56	in	in	ADP
taxlaw-13219	18	57	the	the	DET
taxlaw-13219	18	58	interaction	interaction	NOUN
taxlaw-13219	18	59	between	between	ADP
taxlaw-13219	18	60	corporate	corporate	ADJ
taxlaw-13219	18	61	governance	governance	NOUN
taxlaw-13219	18	62	and	and	CCONJ
taxlaw-13219	18	63	taxation.1	taxation.1	NOUN
taxlaw-13219	18	64	some	some	DET
taxlaw-13219	18	65	specific	specific	ADJ
taxlaw-13219	18	66	aspects	aspect	NOUN
taxlaw-13219	18	67	have	have	AUX
taxlaw-13219	18	68	drawn	draw	VERB
taxlaw-13219	18	69	more	more	ADJ
taxlaw-13219	18	70	interest	interest	NOUN
taxlaw-13219	18	71	,	,	PUNCT
taxlaw-13219	18	72	particularly	particularly	ADV
taxlaw-13219	18	73	the	the	DET
taxlaw-13219	18	74	tax	tax	NOUN
taxlaw-13219	18	75	rules	rule	NOUN
taxlaw-13219	18	76	related	relate	VERB
taxlaw-13219	18	77	to	to	ADP
taxlaw-13219	18	78	the	the	DET
taxlaw-13219	18	79	remuneration	remuneration	NOUN
taxlaw-13219	18	80	of	of	ADP
taxlaw-13219	18	81	directors,2	directors,2	NOUN
taxlaw-13219	18	82	measures	measure	NOUN
taxlaw-13219	18	83	taken	take	VERB
taxlaw-13219	18	84	by	by	ADP
taxlaw-13219	18	85	management	management	NOUN
taxlaw-13219	18	86	in	in	ADP
taxlaw-13219	18	87	the	the	DET
taxlaw-13219	18	88	context	context	NOUN
taxlaw-13219	18	89	of	of	ADP
taxlaw-13219	18	90	market	market	NOUN
taxlaw-13219	18	91	for	for	ADP
taxlaw-13219	18	92	corporate	corporate	ADJ
taxlaw-13219	18	93	control,3	control,3	NOUN
taxlaw-13219	18	94	and	and	CCONJ
taxlaw-13219	18	95	the	the	DET
taxlaw-13219	18	96	double	double	ADJ
taxlaw-13219	18	97	taxation	taxation	NOUN
taxlaw-13219	18	98	of	of	ADP
taxlaw-13219	18	99	inter	inter	ADJ
taxlaw-13219	18	100	-	-	ADJ
taxlaw-13219	18	101	corporate	corporate	ADJ
taxlaw-13219	18	102	dividends;4	dividends;4	PROPN
taxlaw-13219	18	103	however	however	ADV
taxlaw-13219	18	104	,	,	PUNCT
taxlaw-13219	18	105	there	there	PRON
taxlaw-13219	18	106	is	be	VERB
taxlaw-13219	18	107	still	still	ADV
taxlaw-13219	18	108	little	little	ADJ
taxlaw-13219	18	109	legal	legal	ADJ
taxlaw-13219	18	110	literature	literature	NOUN
taxlaw-13219	18	111	on	on	ADP
taxlaw-13219	18	112	many	many	ADJ
taxlaw-13219	18	113	other	other	ADJ
taxlaw-13219	18	114	aspects	aspect	NOUN
taxlaw-13219	18	115	of	of	ADP
taxlaw-13219	18	116	the	the	DET
taxlaw-13219	18	117	interplay	interplay	NOUN
taxlaw-13219	18	118	between	between	ADP
taxlaw-13219	18	119	the	the	DET
taxlaw-13219	18	120	two	two	NUM
taxlaw-13219	18	121	systems	system	NOUN
taxlaw-13219	18	122	,	,	PUNCT
taxlaw-13219	18	123	and	and	CCONJ
taxlaw-13219	18	124	several	several	ADJ
taxlaw-13219	18	125	authors	author	NOUN
taxlaw-13219	18	126	have	have	AUX
taxlaw-13219	18	127	mentioned	mention	VERB
taxlaw-13219	18	128	this	this	DET
taxlaw-13219	18	129	gap	gap	NOUN
taxlaw-13219	18	130	in	in	ADP
taxlaw-13219	18	131	the	the	DET
taxlaw-13219	18	132	literature	literature	NOUN
taxlaw-13219	18	133	and	and	CCONJ
taxlaw-13219	18	134	the	the	DET
taxlaw-13219	18	135	dire	dire	ADJ
taxlaw-13219	18	136	need	need	NOUN
taxlaw-13219	18	137	for	for	ADP
taxlaw-13219	18	138	further	further	ADJ
taxlaw-13219	18	139	study	study	NOUN
taxlaw-13219	18	140	in	in	ADP
taxlaw-13219	18	141	this	this	DET
taxlaw-13219	18	142	“	"	PUNCT
taxlaw-13219	18	143	fertile	fertile	ADJ
taxlaw-13219	18	144	area	area	NOUN
taxlaw-13219	18	145	of	of	ADP
taxlaw-13219	18	146	research	research	NOUN
taxlaw-13219	18	147	.	.	PUNCT
taxlaw-13219	19	1	”5	”5	ADJ
taxlaw-13219	19	2	1	1	NUM
taxlaw-13219	19	3	see	see	VERB
taxlaw-13219	19	4	,	,	PUNCT
taxlaw-13219	19	5	e.g.	e.g.	ADV
taxlaw-13219	19	6	,	,	PUNCT
taxlaw-13219	19	7	paul	paul	PROPN
taxlaw-13219	19	8	caron	caron	PROPN
taxlaw-13219	19	9	,	,	PUNCT
taxlaw-13219	19	10	oh	oh	INTJ
taxlaw-13219	19	11	presents	present	VERB
taxlaw-13219	19	12	how	how	SCONJ
taxlaw-13219	19	13	does	do	AUX
taxlaw-13219	19	14	the	the	DET
taxlaw-13219	19	15	corporate	corporate	ADJ
taxlaw-13219	19	16	tax	tax	NOUN
taxlaw-13219	19	17	distort	distort	NOUN
taxlaw-13219	19	18	choice	choice	NOUN
taxlaw-13219	19	19	of	of	ADP
taxlaw-13219	19	20	corporate	corporate	ADJ
taxlaw-13219	19	21	governance	governance	NOUN
taxlaw-13219	19	22	?	?	PUNCT
taxlaw-13219	20	1	today	today	NOUN
taxlaw-13219	20	2	at	at	ADP
taxlaw-13219	20	3	pepperdine	pepperdine	PROPN
taxlaw-13219	20	4	,	,	PUNCT
taxlaw-13219	20	5	taxprof	taxprof	VERB
taxlaw-13219	20	6	blog	blog	NOUN
taxlaw-13219	20	7	(	(	PUNCT
taxlaw-13219	20	8	jan	jan	PROPN
taxlaw-13219	20	9	.	.	PROPN
taxlaw-13219	20	10	22	22	NUM
taxlaw-13219	20	11	,	,	PUNCT
taxlaw-13219	20	12	2024	2024	NUM
taxlaw-13219	20	13	)	)	PUNCT
taxlaw-13219	20	14	,	,	PUNCT
taxlaw-13219	20	15	https://web.archive.org/web/20240618021112/https://taxprof.typepad.com/taxprof_blog/2024/01/o	https://web.archive.org/web/20240618021112/https://taxprof.typepad.com/taxprof_blog/2024/01/o	PROPN
taxlaw-13219	20	16	h	h	NOUN
taxlaw-13219	20	17	-	-	PUNCT
taxlaw-13219	20	18	presents	present	NOUN
taxlaw-13219	20	19	-	-	PUNCT
taxlaw-13219	20	20	how	how	ADV
taxlaw-13219	20	21	-	-	PUNCT
taxlaw-13219	20	22	does	do	VERB
taxlaw-13219	20	23	-	-	PUNCT
taxlaw-13219	20	24	the	the	DET
taxlaw-13219	20	25	-	-	PUNCT
taxlaw-13219	20	26	corporate	corporate	ADJ
taxlaw-13219	20	27	-	-	PUNCT
taxlaw-13219	20	28	tax	tax	NOUN
taxlaw-13219	20	29	-	-	PUNCT
taxlaw-13219	20	30	distort	distort	NOUN
taxlaw-13219	20	31	-	-	PUNCT
taxlaw-13219	20	32	choice	choice	NOUN
taxlaw-13219	20	33	-	-	PUNCT
taxlaw-13219	20	34	of	of	ADP
taxlaw-13219	20	35	-	-	PUNCT
taxlaw-13219	20	36	corporate	corporate	ADJ
taxlaw-13219	20	37	-	-	PUNCT
taxlaw-13219	20	38	governance	governance	NOUN
taxlaw-13219	20	39	-	-	PUNCT
taxlaw-13219	20	40	today	today	NOUN
taxlaw-13219	20	41	-	-	NOUN
taxlaw-13219	20	42	atpepperdine.html	atpepperdine.html	PRON
taxlaw-13219	20	43	[	[	X
taxlaw-13219	20	44	https://perma.cc/vxq6-6ue3	https://perma.cc/vxq6-6ue3	PROPN
taxlaw-13219	20	45	]	]	PUNCT
taxlaw-13219	20	46	.	.	PUNCT
taxlaw-13219	21	1	2	2	NUM
taxlaw-13219	21	2	see	see	VERB
taxlaw-13219	21	3	gregg	gregg	PROPN
taxlaw-13219	21	4	d.	d.	PROPN
taxlaw-13219	21	5	polsky	polsky	PROPN
taxlaw-13219	21	6	,	,	PUNCT
taxlaw-13219	21	7	controlling	control	VERB
taxlaw-13219	21	8	executive	executive	ADJ
taxlaw-13219	21	9	compensation	compensation	NOUN
taxlaw-13219	21	10	through	through	ADP
taxlaw-13219	21	11	the	the	DET
taxlaw-13219	21	12	tax	tax	NOUN
taxlaw-13219	21	13	code	code	NOUN
taxlaw-13219	21	14	,	,	PUNCT
taxlaw-13219	21	15	64	64	NUM
taxlaw-13219	21	16	wash	wash	NOUN
taxlaw-13219	21	17	.	.	PUNCT
taxlaw-13219	21	18	&	&	CCONJ
taxlaw-13219	21	19	lee	lee	PROPN
taxlaw-13219	21	20	l.	l.	PROPN
taxlaw-13219	21	21	rev	rev	PROPN
taxlaw-13219	21	22	.	.	PROPN
taxlaw-13219	21	23	877	877	NUM
taxlaw-13219	21	24	(	(	PUNCT
taxlaw-13219	21	25	2007	2007	NUM
taxlaw-13219	21	26	)	)	PUNCT
taxlaw-13219	21	27	;	;	PUNCT
taxlaw-13219	21	28	robert	robert	PROPN
taxlaw-13219	21	29	m.	m.	PROPN
taxlaw-13219	21	30	halperin	halperin	PROPN
taxlaw-13219	21	31	,	,	PUNCT
taxlaw-13219	21	32	young	young	PROPN
taxlaw-13219	21	33	k.	k.	PROPN
taxlaw-13219	21	34	kwon	kwon	PROPN
taxlaw-13219	21	35	&	&	CCONJ
taxlaw-13219	21	36	shelley	shelley	PROPN
taxlaw-13219	21	37	c.	c.	PROPN
taxlaw-13219	21	38	rhoades	rhoades	PROPN
taxlaw-13219	21	39	-	-	PUNCT
taxlaw-13219	21	40	catanach	catanach	PROPN
taxlaw-13219	21	41	,	,	PUNCT
taxlaw-13219	21	42	the	the	DET
taxlaw-13219	21	43	impact	impact	NOUN
taxlaw-13219	21	44	of	of	ADP
taxlaw-13219	21	45	deductibility	deductibility	NOUN
taxlaw-13219	21	46	limits	limit	NOUN
taxlaw-13219	21	47	on	on	ADP
taxlaw-13219	21	48	compensation	compensation	NOUN
taxlaw-13219	21	49	contracts	contract	NOUN
taxlaw-13219	21	50	:	:	PUNCT
taxlaw-13219	21	51	a	a	DET
taxlaw-13219	21	52	theoretical	theoretical	ADJ
taxlaw-13219	21	53	examination	examination	NOUN
taxlaw-13219	21	54	,	,	PUNCT
taxlaw-13219	21	55	23	23	NUM
taxlaw-13219	21	56	j.	j.	PROPN
taxlaw-13219	21	57	am	am	PROPN
taxlaw-13219	21	58	.	.	PUNCT
taxlaw-13219	21	59	tax	tax	NOUN
taxlaw-13219	21	60	.	.	PUNCT
taxlaw-13219	22	1	ass’n	ass’n	NOUN
taxlaw-13219	22	2	52	52	NUM
taxlaw-13219	22	3	(	(	PUNCT
taxlaw-13219	22	4	2001	2001	NUM
taxlaw-13219	22	5	)	)	PUNCT
taxlaw-13219	22	6	;	;	PUNCT
taxlaw-13219	22	7	john	john	PROPN
taxlaw-13219	22	8	graham	graham	PROPN
taxlaw-13219	22	9	&	&	CCONJ
taxlaw-13219	22	10	yonghan	yonghan	PROPN
taxlaw-13219	22	11	julia	julia	PROPN
taxlaw-13219	22	12	wu	wu	PROPN
taxlaw-13219	22	13	,	,	PUNCT
taxlaw-13219	22	14	executive	executive	NOUN
taxlaw-13219	22	15	compensation	compensation	NOUN
taxlaw-13219	22	16	,	,	PUNCT
taxlaw-13219	22	17	interlocked	interlock	VERB
taxlaw-13219	22	18	compensation	compensation	NOUN
taxlaw-13219	22	19	committees	committee	NOUN
taxlaw-13219	22	20	,	,	PUNCT
taxlaw-13219	22	21	and	and	CCONJ
taxlaw-13219	22	22	the	the	DET
taxlaw-13219	22	23	162(m	162(m	NUM
taxlaw-13219	22	24	)	)	PUNCT
taxlaw-13219	22	25	cap	cap	NOUN
taxlaw-13219	22	26	on	on	ADP
taxlaw-13219	22	27	tax	tax	NOUN
taxlaw-13219	22	28	deductibility	deductibility	NOUN
taxlaw-13219	22	29	7	7	NUM
taxlaw-13219	22	30	(	(	PUNCT
taxlaw-13219	22	31	jan	jan	PROPN
taxlaw-13219	22	32	.	.	PROPN
taxlaw-13219	22	33	2007	2007	NUM
taxlaw-13219	22	34	)	)	PUNCT
taxlaw-13219	22	35	(	(	PUNCT
taxlaw-13219	22	36	unpublished	unpublished	ADJ
taxlaw-13219	22	37	manuscript	manuscript	NOUN
taxlaw-13219	22	38	)	)	PUNCT
taxlaw-13219	22	39	(	(	PUNCT
taxlaw-13219	22	40	on	on	ADP
taxlaw-13219	22	41	file	file	NOUN
taxlaw-13219	22	42	with	with	ADP
taxlaw-13219	22	43	social	social	ADJ
taxlaw-13219	22	44	science	science	NOUN
taxlaw-13219	22	45	research	research	NOUN
taxlaw-13219	22	46	network	network	NOUN
taxlaw-13219	22	47	(	(	PUNCT
taxlaw-13219	22	48	ssrn	ssrn	PROPN
taxlaw-13219	22	49	)	)	PUNCT
taxlaw-13219	22	50	)	)	PUNCT
taxlaw-13219	22	51	;	;	PUNCT
taxlaw-13219	22	52	antonio	antonio	PROPN
taxlaw-13219	22	53	paulo	paulo	PROPN
taxlaw-13219	22	54	machado	machado	PROPN
taxlaw-13219	22	55	gomes	gomes	PROPN
taxlaw-13219	22	56	,	,	PUNCT
taxlaw-13219	22	57	corporate	corporate	ADJ
taxlaw-13219	22	58	governance	governance	NOUN
taxlaw-13219	22	59	characteristics	characteristic	NOUN
taxlaw-13219	22	60	as	as	ADP
taxlaw-13219	22	61	a	a	DET
taxlaw-13219	22	62	stimulus	stimulus	NOUN
taxlaw-13219	22	63	to	to	ADP
taxlaw-13219	22	64	tax	tax	NOUN
taxlaw-13219	22	65	management	management	NOUN
taxlaw-13219	22	66	,	,	PUNCT
taxlaw-13219	22	67	27	27	NUM
taxlaw-13219	22	68	scielo	scielo	NOUN
taxlaw-13219	22	69	brazil	brazil	PROPN
taxlaw-13219	22	70	149	149	NUM
taxlaw-13219	22	71	(	(	PUNCT
taxlaw-13219	22	72	2016	2016	NUM
taxlaw-13219	22	73	)	)	PUNCT
taxlaw-13219	22	74	.	.	PUNCT
taxlaw-13219	23	1	3	3	NUM
taxlaw-13219	23	2	see	see	VERB
taxlaw-13219	23	3	generally	generally	ADV
taxlaw-13219	23	4	kurt	kurt	PROPN
taxlaw-13219	23	5	hartmann	hartmann	PROPN
taxlaw-13219	23	6	,	,	PUNCT
taxlaw-13219	23	7	the	the	DET
taxlaw-13219	23	8	market	market	NOUN
taxlaw-13219	23	9	for	for	ADP
taxlaw-13219	23	10	corporate	corporate	ADJ
taxlaw-13219	23	11	confusion	confusion	NOUN
taxlaw-13219	23	12	:	:	PUNCT
taxlaw-13219	23	13	federal	federal	ADJ
taxlaw-13219	23	14	attempts	attempt	NOUN
taxlaw-13219	23	15	to	to	PART
taxlaw-13219	23	16	regulate	regulate	VERB
taxlaw-13219	23	17	the	the	DET
taxlaw-13219	23	18	market	market	NOUN
taxlaw-13219	23	19	for	for	ADP
taxlaw-13219	23	20	corporate	corporate	ADJ
taxlaw-13219	23	21	control	control	NOUN
taxlaw-13219	23	22	through	through	ADP
taxlaw-13219	23	23	the	the	DET
taxlaw-13219	23	24	federal	federal	ADJ
taxlaw-13219	23	25	tax	tax	PROPN
taxlaw-13219	23	26	code	code	NOUN
taxlaw-13219	23	27	,	,	PUNCT
taxlaw-13219	23	28	6	6	NUM
taxlaw-13219	23	29	depaul	depaul	NOUN
taxlaw-13219	23	30	bus	bus	NOUN
taxlaw-13219	23	31	.	.	PUNCT
taxlaw-13219	24	1	l.j	l.j	PROPN
taxlaw-13219	24	2	.	.	PROPN
taxlaw-13219	24	3	159	159	NUM
taxlaw-13219	24	4	(	(	PUNCT
taxlaw-13219	24	5	1993	1993	NUM
taxlaw-13219	24	6	)	)	PUNCT
taxlaw-13219	24	7	;	;	PUNCT
taxlaw-13219	24	8	schuyler	schuyler	PROPN
taxlaw-13219	24	9	m.	m.	PROPN
taxlaw-13219	24	10	moore	moore	PROPN
taxlaw-13219	24	11	&	&	CCONJ
taxlaw-13219	24	12	edwin	edwin	PROPN
taxlaw-13219	24	13	g.	g.	PROPN
taxlaw-13219	24	14	schuck	schuck	PROPN
taxlaw-13219	24	15	,	,	PUNCT
taxlaw-13219	24	16	jr	jr	PROPN
taxlaw-13219	24	17	.	.	PROPN
taxlaw-13219	24	18	,	,	PUNCT
taxlaw-13219	24	19	tax	tax	NOUN
taxlaw-13219	24	20	aspects	aspect	NOUN
taxlaw-13219	24	21	of	of	ADP
taxlaw-13219	24	22	defensive	defensive	ADJ
taxlaw-13219	24	23	strategies	strategy	NOUN
taxlaw-13219	24	24	to	to	ADP
taxlaw-13219	24	25	corporate	corporate	ADJ
taxlaw-13219	24	26	takeovers	takeover	NOUN
taxlaw-13219	24	27	,	,	PUNCT
taxlaw-13219	24	28	69	69	NUM
taxlaw-13219	24	29	j.	j.	PROPN
taxlaw-13219	24	30	tax’n	tax’n	NUM
taxlaw-13219	24	31	212	212	NUM
taxlaw-13219	24	32	(	(	PUNCT
taxlaw-13219	24	33	1988	1988	NUM
taxlaw-13219	24	34	)	)	PUNCT
taxlaw-13219	24	35	;	;	PUNCT
taxlaw-13219	24	36	eric	eric	PROPN
taxlaw-13219	24	37	engle	engle	PROPN
taxlaw-13219	24	38	,	,	PUNCT
taxlaw-13219	24	39	green	green	ADJ
taxlaw-13219	24	40	with	with	ADP
taxlaw-13219	24	41	envy	envy	NOUN
taxlaw-13219	24	42	?	?	PUNCT
taxlaw-13219	25	1	greenmail	greenmail	NOUN
taxlaw-13219	25	2	is	be	AUX
taxlaw-13219	25	3	good	good	ADJ
taxlaw-13219	25	4	!	!	PUNCT
taxlaw-13219	26	1	rational	rational	ADJ
taxlaw-13219	26	2	economic	economic	ADJ
taxlaw-13219	26	3	responses	response	NOUN
taxlaw-13219	26	4	to	to	ADP
taxlaw-13219	26	5	greenmail	greenmail	NOUN
taxlaw-13219	26	6	in	in	ADP
taxlaw-13219	26	7	a	a	DET
taxlaw-13219	26	8	competitive	competitive	ADJ
taxlaw-13219	26	9	market	market	NOUN
taxlaw-13219	26	10	for	for	ADP
taxlaw-13219	26	11	capital	capital	NOUN
taxlaw-13219	26	12	and	and	CCONJ
taxlaw-13219	26	13	managers	manager	NOUN
taxlaw-13219	26	14	,	,	PUNCT
taxlaw-13219	26	15	5	5	NUM
taxlaw-13219	26	16	depaul	depaul	NOUN
taxlaw-13219	26	17	bus	bus	NOUN
taxlaw-13219	26	18	.	.	PUNCT
taxlaw-13219	26	19	&	&	CCONJ
taxlaw-13219	26	20	com	com	PROPN
taxlaw-13219	26	21	.	.	PUNCT
taxlaw-13219	27	1	l.j	l.j	PROPN
taxlaw-13219	27	2	.	.	PROPN
taxlaw-13219	27	3	427	427	NUM
taxlaw-13219	27	4	(	(	PUNCT
taxlaw-13219	27	5	2007	2007	NUM
taxlaw-13219	27	6	)	)	PUNCT
taxlaw-13219	27	7	.	.	PUNCT
taxlaw-13219	28	1	4	4	NUM
taxlaw-13219	28	2	see	see	VERB
taxlaw-13219	28	3	william	william	PROPN
taxlaw-13219	28	4	w.	w.	PROPN
taxlaw-13219	28	5	bratton	bratton	PROPN
taxlaw-13219	28	6	,	,	PUNCT
taxlaw-13219	28	7	the	the	DET
taxlaw-13219	28	8	new	new	ADJ
taxlaw-13219	28	9	dividend	dividend	NOUN
taxlaw-13219	28	10	puzzle	puzzle	NOUN
taxlaw-13219	28	11	,	,	PUNCT
taxlaw-13219	28	12	93	93	NUM
taxlaw-13219	28	13	geo	geo	PROPN
taxlaw-13219	28	14	.	.	PUNCT
taxlaw-13219	29	1	l.j	l.j	PROPN
taxlaw-13219	29	2	845	845	NUM
taxlaw-13219	29	3	(	(	PUNCT
taxlaw-13219	29	4	2005	2005	NUM
taxlaw-13219	29	5	)	)	PUNCT
taxlaw-13219	29	6	;	;	PUNCT
taxlaw-13219	29	7	steven	steven	PROPN
taxlaw-13219	29	8	a.	a.	PROPN
taxlaw-13219	29	9	bank	bank	PROPN
taxlaw-13219	29	10	,	,	PUNCT
taxlaw-13219	29	11	is	be	AUX
taxlaw-13219	29	12	double	double	ADJ
taxlaw-13219	29	13	taxation	taxation	NOUN
taxlaw-13219	29	14	a	a	DET
taxlaw-13219	29	15	scapegoat	scapegoat	NOUN
taxlaw-13219	29	16	for	for	ADP
taxlaw-13219	29	17	declining	decline	VERB
taxlaw-13219	29	18	dividends	dividend	NOUN
taxlaw-13219	29	19	?	?	PUNCT
taxlaw-13219	30	1	evidence	evidence	NOUN
taxlaw-13219	30	2	from	from	ADP
taxlaw-13219	30	3	history	history	NOUN
taxlaw-13219	30	4	,	,	PUNCT
taxlaw-13219	30	5	56	56	NUM
taxlaw-13219	30	6	tax	tax	NOUN
taxlaw-13219	30	7	l.	l.	PROPN
taxlaw-13219	30	8	rev	rev	VERB
taxlaw-13219	30	9	463	463	NUM
taxlaw-13219	30	10	(	(	PUNCT
taxlaw-13219	30	11	2003	2003	NUM
taxlaw-13219	30	12	)	)	PUNCT
taxlaw-13219	30	13	;	;	PUNCT
taxlaw-13219	30	14	skyler	skyler	PROPN
taxlaw-13219	30	15	santomartino	santomartino	PROPN
taxlaw-13219	30	16	,	,	PUNCT
taxlaw-13219	30	17	double	double	ADJ
taxlaw-13219	30	18	tax	tax	NOUN
taxlaw-13219	30	19	is	be	AUX
taxlaw-13219	30	20	double	double	DET
taxlaw-13219	30	21	the	the	DET
taxlaw-13219	30	22	trouble	trouble	NOUN
taxlaw-13219	30	23	:	:	PUNCT
taxlaw-13219	30	24	the	the	DET
taxlaw-13219	30	25	solution	solution	NOUN
taxlaw-13219	30	26	?	?	PUNCT
taxlaw-13219	31	1	moving	move	VERB
taxlaw-13219	31	2	toward	toward	ADP
taxlaw-13219	31	3	a	a	DET
taxlaw-13219	31	4	system	system	NOUN
taxlaw-13219	31	5	of	of	ADP
taxlaw-13219	31	6	corporate	corporate	ADJ
taxlaw-13219	31	7	integration	integration	NOUN
taxlaw-13219	31	8	,	,	PUNCT
taxlaw-13219	31	9	15	15	NUM
taxlaw-13219	31	10	j.	j.	PROPN
taxlaw-13219	31	11	bus	bus	PROPN
taxlaw-13219	31	12	.	.	PUNCT
taxlaw-13219	31	13	&	&	CCONJ
taxlaw-13219	31	14	tech	tech	PROPN
taxlaw-13219	31	15	.	.	PUNCT
taxlaw-13219	32	1	l.	l.	PROPN
taxlaw-13219	32	2	345	345	NUM
taxlaw-13219	32	3	(	(	PUNCT
taxlaw-13219	32	4	2020	2020	NUM
taxlaw-13219	32	5	)	)	PUNCT
taxlaw-13219	32	6	.	.	PUNCT
taxlaw-13219	33	1	another	another	DET
taxlaw-13219	33	2	area	area	NOUN
taxlaw-13219	33	3	that	that	PRON
taxlaw-13219	33	4	has	have	AUX
taxlaw-13219	33	5	garnered	garner	VERB
taxlaw-13219	33	6	significant	significant	ADJ
taxlaw-13219	33	7	attention	attention	NOUN
taxlaw-13219	33	8	from	from	ADP
taxlaw-13219	33	9	academics	academic	NOUN
taxlaw-13219	33	10	,	,	PUNCT
taxlaw-13219	33	11	particularly	particularly	ADV
taxlaw-13219	33	12	in	in	ADP
taxlaw-13219	33	13	the	the	DET
taxlaw-13219	33	14	last	last	ADJ
taxlaw-13219	33	15	decade	decade	NOUN
taxlaw-13219	33	16	,	,	PUNCT
taxlaw-13219	33	17	is	be	AUX
taxlaw-13219	33	18	the	the	DET
taxlaw-13219	33	19	influence	influence	NOUN
taxlaw-13219	33	20	of	of	ADP
taxlaw-13219	33	21	corporate	corporate	ADJ
taxlaw-13219	33	22	governance	governance	NOUN
taxlaw-13219	33	23	on	on	ADP
taxlaw-13219	33	24	the	the	DET
taxlaw-13219	33	25	level	level	NOUN
taxlaw-13219	33	26	of	of	ADP
taxlaw-13219	33	27	tax	tax	NOUN
taxlaw-13219	33	28	avoidance	avoidance	NOUN
taxlaw-13219	33	29	.	.	PUNCT
taxlaw-13219	34	1	for	for	ADP
taxlaw-13219	34	2	a	a	DET
taxlaw-13219	34	3	comprehensive	comprehensive	ADJ
taxlaw-13219	34	4	review	review	NOUN
taxlaw-13219	34	5	of	of	ADP
taxlaw-13219	34	6	this	this	DET
taxlaw-13219	34	7	line	line	NOUN
taxlaw-13219	34	8	of	of	ADP
taxlaw-13219	34	9	literature	literature	NOUN
taxlaw-13219	34	10	,	,	PUNCT
taxlaw-13219	34	11	see	see	VERB
taxlaw-13219	34	12	jost	jost	PROPN
taxlaw-13219	34	13	kovermann	kovermann	PROPN
taxlaw-13219	34	14	and	and	CCONJ
taxlaw-13219	34	15	patrick	patrick	PROPN
taxlaw-13219	34	16	velte	velte	PROPN
taxlaw-13219	34	17	,	,	PUNCT
taxlaw-13219	34	18	the	the	DET
taxlaw-13219	34	19	impact	impact	NOUN
taxlaw-13219	34	20	of	of	ADP
taxlaw-13219	34	21	corporate	corporate	ADJ
taxlaw-13219	34	22	governance	governance	NOUN
taxlaw-13219	34	23	on	on	ADP
taxlaw-13219	34	24	corporate	corporate	ADJ
taxlaw-13219	34	25	tax	tax	NOUN
taxlaw-13219	34	26	avoidance	avoidance	NOUN
taxlaw-13219	34	27	a	a	DET
taxlaw-13219	34	28	literature	literature	NOUN
taxlaw-13219	34	29	review	review	NOUN
taxlaw-13219	34	30	,	,	PUNCT
taxlaw-13219	34	31	36	36	NUM
taxlaw-13219	34	32	j.	j.	PROPN
taxlaw-13219	34	33	int’l	int’l	NUM
taxlaw-13219	34	34	accounting	accounting	NOUN
taxlaw-13219	34	35	,	,	PUNCT
taxlaw-13219	34	36	auditing	auditing	NOUN
taxlaw-13219	34	37	and	and	CCONJ
taxlaw-13219	34	38	taxation	taxation	NOUN
taxlaw-13219	34	39	(	(	PUNCT
taxlaw-13219	34	40	2019	2019	NUM
taxlaw-13219	34	41	)	)	PUNCT
taxlaw-13219	34	42	.	.	PUNCT
taxlaw-13219	35	1	5	5	NUM
taxlaw-13219	35	2	mihir	mihir	PROPN
taxlaw-13219	35	3	a.	a.	PROPN
taxlaw-13219	35	4	desai	desai	PROPN
taxlaw-13219	35	5	&	&	CCONJ
taxlaw-13219	35	6	dhammika	dhammika	PROPN
taxlaw-13219	35	7	dharmapala	dharmapala	PROPN
taxlaw-13219	35	8	,	,	PUNCT
taxlaw-13219	35	9	taxation	taxation	NOUN
taxlaw-13219	35	10	and	and	CCONJ
taxlaw-13219	35	11	corporate	corporate	ADJ
taxlaw-13219	35	12	governance	governance	NOUN
taxlaw-13219	35	13	:	:	PUNCT
taxlaw-13219	35	14	an	an	DET
taxlaw-13219	35	15	economic	economic	ADJ
taxlaw-13219	35	16	approach	approach	NOUN
taxlaw-13219	35	17	in	in	ADP
taxlaw-13219	35	18	tax	tax	NOUN
taxlaw-13219	35	19	and	and	CCONJ
taxlaw-13219	35	20	corporate	corporate	ADJ
taxlaw-13219	35	21	governance	governance	NOUN
taxlaw-13219	35	22	13	13	NUM
taxlaw-13219	35	23	,	,	PUNCT
taxlaw-13219	35	24	29	29	NUM
taxlaw-13219	35	25	(	(	PUNCT
taxlaw-13219	35	26	wolfgang	wolfgang	PROPN
taxlaw-13219	35	27	schon	schon	PROPN
taxlaw-13219	35	28	ed	ed	PROPN
taxlaw-13219	35	29	.	.	PROPN
taxlaw-13219	35	30	2008	2008	NUM
taxlaw-13219	35	31	)	)	PUNCT
taxlaw-13219	35	32	(	(	PUNCT
taxlaw-13219	35	33	arguing	argue	VERB
taxlaw-13219	35	34	“	"	PUNCT
taxlaw-13219	35	35	[	[	X
taxlaw-13219	35	36	t]he	t]he	ADV
taxlaw-13219	35	37	historic	historic	ADJ
taxlaw-13219	35	38	divide	divide	NOUN
taxlaw-13219	35	39	between	between	ADP
taxlaw-13219	35	40	the	the	DET
taxlaw-13219	35	41	study	study	NOUN
taxlaw-13219	35	42	of	of	ADP
taxlaw-13219	35	43	taxation	taxation	NOUN
taxlaw-13219	35	44	and	and	CCONJ
taxlaw-13219	35	45	the	the	DET
taxlaw-13219	35	46	analysis	analysis	NOUN
taxlaw-13219	35	47	of	of	ADP
taxlaw-13219	35	48	corporate	corporate	ADJ
taxlaw-13219	35	49	governance	governance	NOUN
taxlaw-13219	35	50	appears	appear	VERB
taxlaw-13219	35	51	to	to	PART
taxlaw-13219	35	52	have	have	AUX
taxlaw-13219	35	53	obscured	obscure	VERB
taxlaw-13219	35	54	many	many	ADJ
taxlaw-13219	35	55	fertile	fertile	ADJ
taxlaw-13219	35	56	areas	area	NOUN
taxlaw-13219	35	57	of	of	ADP
taxlaw-13219	35	58	research	research	NOUN
taxlaw-13219	35	59	…	…	PUNCT
taxlaw-13219	35	60	the	the	DET
taxlaw-13219	35	61	impact	impact	NOUN
taxlaw-13219	35	62	of	of	ADP
taxlaw-13219	35	63	the	the	DET
taxlaw-13219	35	64	tax	tax	NOUN
taxlaw-13219	35	65	system	system	NOUN
taxlaw-13219	35	66	on	on	ADP
taxlaw-13219	35	67	the	the	DET
taxlaw-13219	35	68	market	market	NOUN
taxlaw-13219	35	69	for	for	ADP
taxlaw-13219	35	70	corporate	corporate	ADJ
taxlaw-13219	35	71	control	control	NOUN
taxlaw-13219	35	72	remains	remain	VERB
taxlaw-13219	35	73	substantially	substantially	ADV
taxlaw-13219	35	74	under	under	ADV
taxlaw-13219	35	75	-	-	PUNCT
taxlaw-13219	35	76	explored	explore	VERB
taxlaw-13219	35	77	”	"	PUNCT
taxlaw-13219	35	78	)	)	PUNCT
taxlaw-13219	35	79	;	;	PUNCT
taxlaw-13219	35	80	jaron	jaron	PROPN
taxlaw-13219	35	81	h.	h.	PROPN
taxlaw-13219	35	82	wilde	wilde	PROPN
taxlaw-13219	35	83	,	,	PUNCT
taxlaw-13219	35	84	the	the	DET
taxlaw-13219	35	85	deterrent	deterrent	NOUN
taxlaw-13219	35	86	effect	effect	NOUN
taxlaw-13219	35	87	of	of	ADP
taxlaw-13219	35	88	employee	employee	NOUN
taxlaw-13219	35	89	whistleblowing	whistleblowe	VERB
taxlaw-13219	35	90	on	on	ADP
taxlaw-13219	35	91	firms	firm	NOUN
taxlaw-13219	35	92	’	'	PUNCT
taxlaw-13219	35	93	financial	financial	ADJ
taxlaw-13219	35	94	misreporting	misreporting	NOUN
taxlaw-13219	35	95	and	and	CCONJ
taxlaw-13219	35	96	tax	tax	NOUN
taxlaw-13219	35	97	aggressiveness	aggressiveness	NOUN
taxlaw-13219	35	98	,	,	PUNCT
taxlaw-13219	35	99	the	the	DET
taxlaw-13219	35	100	acct	acct	NOUN
taxlaw-13219	35	101	.	.	PUNCT
taxlaw-13219	36	1	rev	rev	PROPN
taxlaw-13219	36	2	.	.	PROPN
taxlaw-13219	36	3	92	92	NUM
taxlaw-13219	36	4	,	,	PUNCT
taxlaw-13219	36	5	247	247	NUM
taxlaw-13219	36	6	,	,	PUNCT
taxlaw-13219	36	7	247	247	NUM
taxlaw-13219	36	8	(	(	PUNCT
taxlaw-13219	36	9	2017	2017	NUM
taxlaw-13219	36	10	)	)	PUNCT
taxlaw-13219	36	11	;	;	PUNCT
taxlaw-13219	36	12	jeri	jeri	PROPN
taxlaw-13219	36	13	k.	k.	PROPN
taxlaw-13219	36	14	seidman	seidman	PROPN
taxlaw-13219	36	15	&	&	CCONJ
taxlaw-13219	36	16	bridget	bridget	PROPN
taxlaw-13219	36	17	stomberg	stomberg	PROPN
taxlaw-13219	36	18	,	,	PUNCT
taxlaw-13219	36	19	equity	equity	NOUN
taxlaw-13219	36	20	compensation	compensation	NOUN
taxlaw-13219	36	21	and	and	CCONJ
taxlaw-13219	36	22	tax	tax	NOUN
taxlaw-13219	36	23	avoidance	avoidance	NOUN
taxlaw-13219	36	24	:	:	PUNCT
taxlaw-13219	36	25	disentangling	disentangle	VERB
taxlaw-13219	36	26	managerial	managerial	ADJ
taxlaw-13219	36	27	incentives	incentive	NOUN
taxlaw-13219	36	28	from	from	ADP
taxlaw-13219	36	29	tax	tax	NOUN
taxlaw-13219	36	30	benefits	benefit	NOUN
taxlaw-13219	36	31	and	and	CCONJ
taxlaw-13219	36	32	reexamining	reexamine	VERB
taxlaw-13219	36	33	the	the	DET
taxlaw-13219	36	34	effect	effect	NOUN
taxlaw-13219	36	35	of	of	ADP
taxlaw-13219	36	36	shareholder	shareholder	NOUN
taxlaw-13219	36	37	rights	right	NOUN
taxlaw-13219	36	38	,	,	PUNCT
taxlaw-13219	36	39	39	39	NUM
taxlaw-13219	36	40	the	the	DET
taxlaw-13219	36	41	j.	j.	PROPN
taxlaw-13219	36	42	of	of	ADP
taxlaw-13219	36	43	the	the	DET
taxlaw-13219	36	44	am	am	NOUN
taxlaw-13219	36	45	.	.	PUNCT
taxlaw-13219	37	1	tax’n	tax’n	NUM
taxlaw-13219	37	2	ass’n	ass’n	NUM
taxlaw-13219	37	3	21	21	NUM
taxlaw-13219	37	4	,	,	PUNCT
taxlaw-13219	37	5	21	21	NUM
taxlaw-13219	37	6	(	(	PUNCT
taxlaw-13219	37	7	2017	2017	NUM
taxlaw-13219	37	8	)	)	PUNCT
taxlaw-13219	37	9	;	;	PUNCT
taxlaw-13219	37	10	arne	arne	PROPN
taxlaw-13219	37	11	friese	friese	PROPN
taxlaw-13219	37	12	,	,	PUNCT
taxlaw-13219	37	13	simon	simon	PROPN
taxlaw-13219	37	14	link	link	PROPN
taxlaw-13219	37	15	&	&	CCONJ
taxlaw-13219	37	16	stefan	stefan	PROPN
taxlaw-13219	37	17	mayer	mayer	PROPN
taxlaw-13219	37	18	,	,	PUNCT
taxlaw-13219	37	19	taxation	taxation	NOUN
taxlaw-13219	37	20	and	and	CCONJ
taxlaw-13219	37	21	corporate	corporate	ADJ
taxlaw-13219	37	22	governance	governance	NOUN
taxlaw-13219	37	23	–	–	PUNCT
taxlaw-13219	37	24	the	the	DET
taxlaw-13219	37	25	state	state	NOUN
taxlaw-13219	37	26	of	of	ADP
taxlaw-13219	37	27	the	the	DET
taxlaw-13219	37	28	art	art	NOUN
taxlaw-13219	37	29	in	in	ADP
taxlaw-13219	37	30	tax	tax	NOUN
taxlaw-13219	37	31	and	and	CCONJ
taxlaw-13219	37	32	corporate	corporate	ADJ
taxlaw-13219	37	33	governance	governance	NOUN
taxlaw-13219	37	34	358	358	NUM
taxlaw-13219	37	35	,	,	PUNCT
taxlaw-13219	37	36	359	359	NUM
taxlaw-13219	37	37	(	(	PUNCT
taxlaw-13219	37	38	wolfgang	wolfgang	PROPN
taxlaw-13219	37	39	schon	schon	PROPN
taxlaw-13219	37	40	ed	ed	PROPN
taxlaw-13219	37	41	.	.	PROPN
taxlaw-13219	37	42	2008	2008	NUM
taxlaw-13219	37	43	)	)	PUNCT
taxlaw-13219	37	44	(	(	PUNCT
taxlaw-13219	37	45	arguing	argue	VERB
taxlaw-13219	37	46	“	"	PUNCT
taxlaw-13219	37	47	there	there	PRON
taxlaw-13219	37	48	is	be	VERB
taxlaw-13219	37	49	relatively	relatively	ADV
taxlaw-13219	37	50	little	little	ADJ
taxlaw-13219	37	51	literature	literature	NOUN
taxlaw-13219	37	52	on	on	ADP
taxlaw-13219	37	53	the	the	DET
taxlaw-13219	37	54	interaction	interaction	NOUN
taxlaw-13219	37	55	of	of	ADP
taxlaw-13219	37	56	corporate	corporate	ADJ
taxlaw-13219	37	57	governance	governance	NOUN
taxlaw-13219	37	58	and	and	CCONJ
taxlaw-13219	37	59	taxation	taxation	NOUN
taxlaw-13219	37	60	”	"	PUNCT
taxlaw-13219	37	61	)	)	PUNCT
taxlaw-13219	37	62	.	.	PUNCT
taxlaw-13219	38	1	yariv	yariv	PROPN
taxlaw-13219	38	2	brauner	brauner	NOUN
taxlaw-13219	38	3	,	,	PUNCT
taxlaw-13219	38	4	the	the	DET
taxlaw-13219	38	5	non	non	ADJ
taxlaw-13219	38	6	-	-	ADJ
taxlaw-13219	38	7	sense	sense	ADJ
taxlaw-13219	38	8	tax	tax	NOUN
taxlaw-13219	38	9	:	:	PUNCT
taxlaw-13219	38	10	a	a	DET
taxlaw-13219	38	11	reply	reply	NOUN
taxlaw-13219	38	12	to	to	ADP
taxlaw-13219	38	13	new	new	ADJ
taxlaw-13219	38	14	corporate	corporate	ADJ
taxlaw-13219	38	15	income	income	NOUN
taxlaw-13219	38	16	tax	tax	NOUN
taxlaw-13219	38	17	advocacy	advocacy	NOUN
taxlaw-13219	38	18	,	,	PUNCT
taxlaw-13219	38	19	2008	2008	NUM
taxlaw-13219	38	20	mich	mich	PROPN
taxlaw-13219	38	21	.	.	PUNCT
taxlaw-13219	38	22	st	st	PROPN
taxlaw-13219	38	23	.	.	PROPN
taxlaw-13219	38	24	l.	l.	PROPN
taxlaw-13219	38	25	rev	rev	PROPN
taxlaw-13219	38	26	.	.	PROPN
taxlaw-13219	38	27	591	591	NUM
taxlaw-13219	38	28	,	,	PUNCT
taxlaw-13219	38	29	619	619	NUM
taxlaw-13219	38	30	(	(	PUNCT
taxlaw-13219	38	31	2008	2008	NUM
taxlaw-13219	38	32	)	)	PUNCT
taxlaw-13219	38	33	(	(	PUNCT
taxlaw-13219	38	34	arguing	argue	VERB
taxlaw-13219	38	35	“	"	PUNCT
taxlaw-13219	38	36	[	[	X
taxlaw-13219	38	37	n]otably	n]otably	ADV
taxlaw-13219	38	38	little	little	ADJ
taxlaw-13219	38	39	work	work	NOUN
taxlaw-13219	38	40	has	have	AUX
taxlaw-13219	38	41	been	be	AUX
taxlaw-13219	38	42	done	do	VERB
taxlaw-13219	38	43	on	on	ADP
taxlaw-13219	38	44	the	the	DET
taxlaw-13219	38	45	relationship	relationship	NOUN
taxlaw-13219	38	46	between	between	ADP
taxlaw-13219	38	47	tax	tax	NOUN
taxlaw-13219	38	48	and	and	CCONJ
taxlaw-13219	38	49	corporate	corporate	ADJ
taxlaw-13219	38	50	governance	governance	NOUN
taxlaw-13219	38	51	to	to	ADP
taxlaw-13219	38	52	date	date	NOUN
taxlaw-13219	38	53	,	,	PUNCT
taxlaw-13219	38	54	yet	yet	CCONJ
taxlaw-13219	38	55	lately	lately	ADV
taxlaw-13219	38	56	there	there	PRON
taxlaw-13219	38	57	is	be	VERB
taxlaw-13219	38	58	increasing	increase	VERB
taxlaw-13219	38	59	interest	interest	NOUN
taxlaw-13219	38	60	in	in	ADP
taxlaw-13219	38	61	this	this	DET
taxlaw-13219	38	62	interaction	interaction	NOUN
taxlaw-13219	38	63	”	"	PUNCT
taxlaw-13219	38	64	;	;	PUNCT
taxlaw-13219	38	65	“	"	PUNCT
taxlaw-13219	38	66	…	…	PUNCT
taxlaw-13219	38	67	as	as	SCONJ
taxlaw-13219	38	68	will	will	AUX
taxlaw-13219	38	69	be	be	AUX
taxlaw-13219	38	70	apparent	apparent	ADJ
taxlaw-13219	38	71	,	,	PUNCT
taxlaw-13219	38	72	this	this	DET
taxlaw-13219	38	73	issue	issue	NOUN
taxlaw-13219	38	74	https://web.archive.org/web/20240618021112/https://taxprof.typepad.com/taxprof_blog/2024/01/oh-presents-how-does-the-corporate-tax-distort-choice-of-corporate-governance-today-at-pepperdine.html	https://web.archive.org/web/20240618021112/https://taxprof.typepad.com/taxprof_blog/2024/01/oh-presents-how-does-the-corporate-tax-distort-choice-of-corporate-governance-today-at-pepperdine.html	PROPN
taxlaw-13219	38	75	https://web.archive.org/web/20240618021112/https://taxprof.typepad.com/taxprof_blog/2024/01/oh-presents-how-does-the-corporate-tax-distort-choice-of-corporate-governance-today-at-pepperdine.html	https://web.archive.org/web/20240618021112/https://taxprof.typepad.com/taxprof_blog/2024/01/oh-presents-how-does-the-corporate-tax-distort-choice-of-corporate-governance-today-at-pepperdine.html	PROPN
taxlaw-13219	38	76	https://web.archive.org/web/20240618021112/https://taxprof.typepad.com/taxprof_blog/2024/01/oh-presents-how-does-the-corporate-tax-distort-choice-of-corporate-governance-today-at-pepperdine.html	https://web.archive.org/web/20240618021112/https://taxprof.typepad.com/taxprof_blog/2024/01/oh-presents-how-does-the-corporate-tax-distort-choice-of-corporate-governance-today-at-pepperdine.html	PROPN
taxlaw-13219	38	77	54	54	NUM
taxlaw-13219	38	78	columbia	columbia	PROPN
taxlaw-13219	38	79	journal	journal	PROPN
taxlaw-13219	38	80	of	of	ADP
taxlaw-13219	38	81	tax	tax	NOUN
taxlaw-13219	38	82	law	law	NOUN
taxlaw-13219	38	83	[	[	X
taxlaw-13219	38	84	vol	vol	X
taxlaw-13219	38	85	16:1	16:1	NUM
taxlaw-13219	38	86	the	the	DET
taxlaw-13219	38	87	aim	aim	NOUN
taxlaw-13219	38	88	of	of	ADP
taxlaw-13219	38	89	the	the	DET
taxlaw-13219	38	90	article	article	NOUN
taxlaw-13219	38	91	is	be	AUX
taxlaw-13219	38	92	to	to	PART
taxlaw-13219	38	93	begin	begin	VERB
taxlaw-13219	38	94	filling	fill	VERB
taxlaw-13219	38	95	this	this	DET
taxlaw-13219	38	96	gap	gap	NOUN
taxlaw-13219	38	97	by	by	ADP
taxlaw-13219	38	98	exploring	explore	VERB
taxlaw-13219	38	99	some	some	PRON
taxlaw-13219	38	100	of	of	ADP
taxlaw-13219	38	101	the	the	DET
taxlaw-13219	38	102	more	more	ADV
taxlaw-13219	38	103	intriguing	intriguing	ADJ
taxlaw-13219	38	104	aspects	aspect	NOUN
taxlaw-13219	38	105	of	of	ADP
taxlaw-13219	38	106	this	this	DET
taxlaw-13219	38	107	interplay	interplay	NOUN
taxlaw-13219	38	108	between	between	ADP
taxlaw-13219	38	109	the	the	DET
taxlaw-13219	38	110	two	two	NUM
taxlaw-13219	38	111	systems	system	NOUN
taxlaw-13219	38	112	.	.	PUNCT
taxlaw-13219	39	1	among	among	ADP
taxlaw-13219	39	2	other	other	ADJ
taxlaw-13219	39	3	things	thing	NOUN
taxlaw-13219	39	4	,	,	PUNCT
taxlaw-13219	39	5	can	can	AUX
taxlaw-13219	39	6	the	the	DET
taxlaw-13219	39	7	corporate	corporate	ADJ
taxlaw-13219	39	8	tax	tax	NOUN
taxlaw-13219	39	9	be	be	AUX
taxlaw-13219	39	10	justified	justify	VERB
taxlaw-13219	39	11	on	on	ADP
taxlaw-13219	39	12	the	the	DET
taxlaw-13219	39	13	grounds	ground	NOUN
taxlaw-13219	39	14	that	that	SCONJ
taxlaw-13219	39	15	it	it	PRON
taxlaw-13219	39	16	reduces	reduce	VERB
taxlaw-13219	39	17	the	the	DET
taxlaw-13219	39	18	corporate	corporate	ADJ
taxlaw-13219	39	19	agency	agency	NOUN
taxlaw-13219	39	20	problem	problem	NOUN
taxlaw-13219	39	21	and	and	CCONJ
taxlaw-13219	39	22	that	that	SCONJ
taxlaw-13219	39	23	alternative	alternative	ADJ
taxlaw-13219	39	24	systems	system	NOUN
taxlaw-13219	39	25	have	have	VERB
taxlaw-13219	39	26	fewer	few	ADJ
taxlaw-13219	39	27	desirable	desirable	ADJ
taxlaw-13219	39	28	effects	effect	NOUN
taxlaw-13219	39	29	?	?	PUNCT
taxlaw-13219	40	1	the	the	DET
taxlaw-13219	40	2	article	article	NOUN
taxlaw-13219	40	3	proceeds	proceed	VERB
taxlaw-13219	40	4	as	as	SCONJ
taxlaw-13219	40	5	follows	follow	VERB
taxlaw-13219	40	6	:	:	PUNCT
taxlaw-13219	40	7	in	in	ADP
taxlaw-13219	40	8	part	part	PROPN
taxlaw-13219	40	9	ii	ii	PROPN
taxlaw-13219	40	10	,	,	PUNCT
taxlaw-13219	40	11	we	we	PRON
taxlaw-13219	40	12	will	will	AUX
taxlaw-13219	40	13	briefly	briefly	ADV
taxlaw-13219	40	14	provide	provide	VERB
taxlaw-13219	40	15	the	the	DET
taxlaw-13219	40	16	relevant	relevant	ADJ
taxlaw-13219	40	17	background	background	NOUN
taxlaw-13219	40	18	.	.	PUNCT
taxlaw-13219	41	1	it	it	PRON
taxlaw-13219	41	2	will	will	AUX
taxlaw-13219	41	3	start	start	VERB
taxlaw-13219	41	4	by	by	ADP
taxlaw-13219	41	5	defining	define	VERB
taxlaw-13219	41	6	the	the	DET
taxlaw-13219	41	7	term	term	NOUN
taxlaw-13219	41	8	“	"	PUNCT
taxlaw-13219	41	9	corporate	corporate	ADJ
taxlaw-13219	41	10	governance	governance	NOUN
taxlaw-13219	41	11	”	"	PUNCT
taxlaw-13219	41	12	and	and	CCONJ
taxlaw-13219	41	13	the	the	DET
taxlaw-13219	41	14	agency	agency	NOUN
taxlaw-13219	41	15	theory	theory	NOUN
taxlaw-13219	41	16	that	that	PRON
taxlaw-13219	41	17	underlines	underline	VERB
taxlaw-13219	41	18	this	this	DET
taxlaw-13219	41	19	area	area	NOUN
taxlaw-13219	41	20	.	.	PUNCT
taxlaw-13219	42	1	it	it	PRON
taxlaw-13219	42	2	will	will	AUX
taxlaw-13219	42	3	be	be	AUX
taxlaw-13219	42	4	followed	follow	VERB
taxlaw-13219	42	5	by	by	ADP
taxlaw-13219	42	6	an	an	DET
taxlaw-13219	42	7	explanation	explanation	NOUN
taxlaw-13219	42	8	of	of	ADP
taxlaw-13219	42	9	the	the	DET
taxlaw-13219	42	10	major	major	ADJ
taxlaw-13219	42	11	interplays	interplay	NOUN
taxlaw-13219	42	12	between	between	ADP
taxlaw-13219	42	13	taxation	taxation	NOUN
taxlaw-13219	42	14	and	and	CCONJ
taxlaw-13219	42	15	corporate	corporate	ADJ
taxlaw-13219	42	16	governance	governance	NOUN
taxlaw-13219	42	17	.	.	PUNCT
taxlaw-13219	43	1	part	part	NOUN
taxlaw-13219	43	2	iii	iii	PRON
taxlaw-13219	43	3	will	will	AUX
taxlaw-13219	43	4	present	present	VERB
taxlaw-13219	43	5	the	the	DET
taxlaw-13219	43	6	current	current	ADJ
taxlaw-13219	43	7	views	view	NOUN
taxlaw-13219	43	8	concerning	concern	VERB
taxlaw-13219	43	9	the	the	DET
taxlaw-13219	43	10	justification	justification	NOUN
taxlaw-13219	43	11	for	for	ADP
taxlaw-13219	43	12	the	the	DET
taxlaw-13219	43	13	corporate	corporate	ADJ
taxlaw-13219	43	14	tax	tax	NOUN
taxlaw-13219	43	15	and	and	CCONJ
taxlaw-13219	43	16	criticize	criticize	VERB
taxlaw-13219	43	17	them	they	PRON
taxlaw-13219	43	18	.	.	PUNCT
taxlaw-13219	44	1	part	part	NOUN
taxlaw-13219	44	2	iv	iv	PRON
taxlaw-13219	44	3	will	will	AUX
taxlaw-13219	44	4	discuss	discuss	VERB
taxlaw-13219	44	5	the	the	DET
taxlaw-13219	44	6	key	key	ADJ
taxlaw-13219	44	7	role	role	NOUN
taxlaw-13219	44	8	of	of	ADP
taxlaw-13219	44	9	the	the	DET
taxlaw-13219	44	10	corporate	corporate	ADJ
taxlaw-13219	44	11	tax	tax	NOUN
taxlaw-13219	44	12	in	in	ADP
taxlaw-13219	44	13	the	the	DET
taxlaw-13219	44	14	financial	financial	ADJ
taxlaw-13219	44	15	reporting	reporting	NOUN
taxlaw-13219	44	16	system	system	NOUN
taxlaw-13219	44	17	and	and	CCONJ
taxlaw-13219	44	18	its	its	PRON
taxlaw-13219	44	19	relationship	relationship	NOUN
taxlaw-13219	44	20	to	to	ADP
taxlaw-13219	44	21	the	the	DET
taxlaw-13219	44	22	corporate	corporate	ADJ
taxlaw-13219	44	23	governance	governance	NOUN
taxlaw-13219	44	24	debate	debate	NOUN
taxlaw-13219	44	25	.	.	PUNCT
taxlaw-13219	45	1	part	part	NOUN
taxlaw-13219	45	2	v	v	NOUN
taxlaw-13219	45	3	will	will	AUX
taxlaw-13219	45	4	return	return	VERB
taxlaw-13219	45	5	to	to	ADP
taxlaw-13219	45	6	the	the	DET
taxlaw-13219	45	7	role	role	NOUN
taxlaw-13219	45	8	of	of	ADP
taxlaw-13219	45	9	tax	tax	NOUN
taxlaw-13219	45	10	in	in	ADP
taxlaw-13219	45	11	corporate	corporate	ADJ
taxlaw-13219	45	12	governance	governance	NOUN
taxlaw-13219	45	13	and	and	CCONJ
taxlaw-13219	45	14	argue	argue	VERB
taxlaw-13219	45	15	that	that	SCONJ
taxlaw-13219	45	16	the	the	DET
taxlaw-13219	45	17	corporate	corporate	ADJ
taxlaw-13219	45	18	tax	tax	NOUN
taxlaw-13219	45	19	can	can	AUX
taxlaw-13219	45	20	help	help	VERB
taxlaw-13219	45	21	reduce	reduce	VERB
taxlaw-13219	45	22	agency	agency	NOUN
taxlaw-13219	45	23	costs	cost	NOUN
taxlaw-13219	45	24	and	and	CCONJ
taxlaw-13219	45	25	that	that	SCONJ
taxlaw-13219	45	26	other	other	ADJ
taxlaw-13219	45	27	ways	way	NOUN
taxlaw-13219	45	28	of	of	ADP
taxlaw-13219	45	29	doing	do	VERB
taxlaw-13219	45	30	so	so	ADV
taxlaw-13219	45	31	have	have	VERB
taxlaw-13219	45	32	fewer	few	ADJ
taxlaw-13219	45	33	desirable	desirable	ADJ
taxlaw-13219	45	34	effects	effect	NOUN
taxlaw-13219	45	35	.	.	PUNCT
taxlaw-13219	46	1	part	part	NOUN
taxlaw-13219	46	2	vi	vi	PROPN
taxlaw-13219	46	3	will	will	AUX
taxlaw-13219	46	4	conclude	conclude	VERB
taxlaw-13219	46	5	that	that	SCONJ
taxlaw-13219	46	6	the	the	DET
taxlaw-13219	46	7	corporate	corporate	ADJ
taxlaw-13219	46	8	tax	tax	NOUN
taxlaw-13219	46	9	can	can	AUX
taxlaw-13219	46	10	be	be	AUX
taxlaw-13219	46	11	justified	justify	VERB
taxlaw-13219	46	12	by	by	ADP
taxlaw-13219	46	13	its	its	PRON
taxlaw-13219	46	14	ability	ability	NOUN
taxlaw-13219	46	15	to	to	PART
taxlaw-13219	46	16	adequately	adequately	ADV
taxlaw-13219	46	17	address	address	VERB
taxlaw-13219	46	18	and	and	CCONJ
taxlaw-13219	46	19	mitigate	mitigate	VERB
taxlaw-13219	46	20	the	the	DET
taxlaw-13219	46	21	agency	agency	NOUN
taxlaw-13219	46	22	concern	concern	NOUN
taxlaw-13219	46	23	.	.	PUNCT
taxlaw-13219	47	1	ii	ii	PROPN
taxlaw-13219	47	2	.	.	PUNCT
taxlaw-13219	47	3	background	background	PROPN
taxlaw-13219	47	4	a.	a.	NOUN
taxlaw-13219	47	5	corporate	corporate	ADJ
taxlaw-13219	47	6	governance	governance	NOUN
taxlaw-13219	47	7	and	and	CCONJ
taxlaw-13219	47	8	the	the	DET
taxlaw-13219	47	9	agency	agency	NOUN
taxlaw-13219	47	10	problem	problem	NOUN
taxlaw-13219	47	11	corporate	corporate	ADJ
taxlaw-13219	47	12	governance	governance	NOUN
taxlaw-13219	47	13	may	may	AUX
taxlaw-13219	47	14	be	be	AUX
taxlaw-13219	47	15	defined	define	VERB
taxlaw-13219	47	16	broadly	broadly	ADV
taxlaw-13219	47	17	as	as	ADP
taxlaw-13219	47	18	:	:	PUNCT
taxlaw-13219	47	19	“	"	PUNCT
taxlaw-13219	47	20	the	the	DET
taxlaw-13219	47	21	private	private	ADJ
taxlaw-13219	47	22	and	and	CCONJ
taxlaw-13219	47	23	public	public	ADJ
taxlaw-13219	47	24	institutions	institution	NOUN
taxlaw-13219	47	25	,	,	PUNCT
taxlaw-13219	47	26	including	include	VERB
taxlaw-13219	47	27	laws	law	NOUN
taxlaw-13219	47	28	,	,	PUNCT
taxlaw-13219	47	29	regulations	regulation	NOUN
taxlaw-13219	47	30	and	and	CCONJ
taxlaw-13219	47	31	accepted	accept	VERB
taxlaw-13219	47	32	business	business	NOUN
taxlaw-13219	47	33	practices	practice	NOUN
taxlaw-13219	47	34	,	,	PUNCT
taxlaw-13219	47	35	which	which	PRON
taxlaw-13219	47	36	together	together	ADV
taxlaw-13219	47	37	govern	govern	VERB
taxlaw-13219	47	38	the	the	DET
taxlaw-13219	47	39	relationship	relationship	NOUN
taxlaw-13219	47	40	,	,	PUNCT
taxlaw-13219	47	41	in	in	ADP
taxlaw-13219	47	42	a	a	DET
taxlaw-13219	47	43	market	market	NOUN
taxlaw-13219	47	44	economy	economy	NOUN
taxlaw-13219	47	45	,	,	PUNCT
taxlaw-13219	47	46	between	between	ADP
taxlaw-13219	47	47	corporate	corporate	ADJ
taxlaw-13219	47	48	managers	manager	NOUN
taxlaw-13219	47	49	and	and	CCONJ
taxlaw-13219	47	50	entrepreneurs	entrepreneur	NOUN
taxlaw-13219	47	51	(	(	PUNCT
taxlaw-13219	47	52	‘	'	PUNCT
taxlaw-13219	47	53	corporate	corporate	ADJ
taxlaw-13219	47	54	insiders	insider	NOUN
taxlaw-13219	47	55	’	'	PUNCT
taxlaw-13219	47	56	)	)	PUNCT
taxlaw-13219	47	57	on	on	ADP
taxlaw-13219	47	58	one	one	NUM
taxlaw-13219	47	59	hand	hand	NOUN
taxlaw-13219	47	60	,	,	PUNCT
taxlaw-13219	47	61	and	and	CCONJ
taxlaw-13219	47	62	those	those	PRON
taxlaw-13219	47	63	who	who	PRON
taxlaw-13219	47	64	invest	invest	VERB
taxlaw-13219	47	65	resources	resource	NOUN
taxlaw-13219	47	66	in	in	ADP
taxlaw-13219	47	67	corporations	corporation	NOUN
taxlaw-13219	47	68	,	,	PUNCT
taxlaw-13219	47	69	on	on	ADP
taxlaw-13219	47	70	the	the	DET
taxlaw-13219	47	71	other	other	ADJ
taxlaw-13219	47	72	.	.	PUNCT
taxlaw-13219	48	1	investors	investor	NOUN
taxlaw-13219	48	2	can	can	AUX
taxlaw-13219	48	3	include	include	VERB
taxlaw-13219	48	4	suppliers	supplier	NOUN
taxlaw-13219	48	5	of	of	ADP
taxlaw-13219	48	6	equity	equity	NOUN
taxlaw-13219	48	7	finance	finance	NOUN
taxlaw-13219	48	8	(	(	PUNCT
taxlaw-13219	48	9	shareholders	shareholder	NOUN
taxlaw-13219	48	10	)	)	PUNCT
taxlaw-13219	48	11	,	,	PUNCT
taxlaw-13219	48	12	suppliers	supplier	NOUN
taxlaw-13219	48	13	of	of	ADP
taxlaw-13219	48	14	debt	debt	NOUN
taxlaw-13219	48	15	finance	finance	NOUN
taxlaw-13219	48	16	(	(	PUNCT
taxlaw-13219	48	17	creditors	creditor	NOUN
taxlaw-13219	48	18	)	)	PUNCT
taxlaw-13219	48	19	,	,	PUNCT
taxlaw-13219	48	20	suppliers	supplier	NOUN
taxlaw-13219	48	21	of	of	ADP
taxlaw-13219	48	22	relatively	relatively	ADV
taxlaw-13219	48	23	firm	firm	ADJ
taxlaw-13219	48	24	–	–	PUNCT
taxlaw-13219	48	25	specific	specific	ADJ
taxlaw-13219	48	26	human	human	ADJ
taxlaw-13219	48	27	capital	capital	NOUN
taxlaw-13219	48	28	(	(	PUNCT
taxlaw-13219	48	29	employees	employee	NOUN
taxlaw-13219	48	30	)	)	PUNCT
taxlaw-13219	48	31	and	and	CCONJ
taxlaw-13219	48	32	suppliers	supplier	NOUN
taxlaw-13219	48	33	of	of	ADP
taxlaw-13219	48	34	other	other	ADJ
taxlaw-13219	48	35	tangible	tangible	ADJ
taxlaw-13219	48	36	and	and	CCONJ
taxlaw-13219	48	37	intangible	intangible	ADJ
taxlaw-13219	48	38	assets	asset	NOUN
taxlaw-13219	48	39	that	that	PRON
taxlaw-13219	48	40	corporations	corporation	NOUN
taxlaw-13219	48	41	may	may	AUX
taxlaw-13219	48	42	use	use	VERB
taxlaw-13219	48	43	to	to	PART
taxlaw-13219	48	44	operate	operate	VERB
taxlaw-13219	48	45	and	and	CCONJ
taxlaw-13219	48	46	grow	grow	VERB
taxlaw-13219	48	47	.	.	PUNCT
taxlaw-13219	48	48	”6	”6	NOUN
taxlaw-13219	48	49	the	the	DET
taxlaw-13219	48	50	key	key	ADJ
taxlaw-13219	48	51	focus	focus	NOUN
taxlaw-13219	48	52	of	of	ADP
taxlaw-13219	48	53	u.s	u.s	PROPN
taxlaw-13219	48	54	.	.	PROPN
taxlaw-13219	48	55	corporate	corporate	ADJ
taxlaw-13219	48	56	governance	governance	NOUN
taxlaw-13219	48	57	systems	system	NOUN
taxlaw-13219	48	58	is	be	AUX
taxlaw-13219	48	59	the	the	DET
taxlaw-13219	48	60	“	"	PUNCT
taxlaw-13219	48	61	agency	agency	NOUN
taxlaw-13219	48	62	problem	problem	NOUN
taxlaw-13219	48	63	,	,	PUNCT
taxlaw-13219	48	64	”	"	PUNCT
taxlaw-13219	48	65	which	which	PRON
taxlaw-13219	48	66	arises	arise	VERB
taxlaw-13219	48	67	when	when	SCONJ
taxlaw-13219	48	68	the	the	DET
taxlaw-13219	48	69	owners	owner	NOUN
taxlaw-13219	48	70	of	of	ADP
taxlaw-13219	48	71	the	the	DET
taxlaw-13219	48	72	corporation	corporation	NOUN
taxlaw-13219	48	73	,	,	PUNCT
taxlaw-13219	48	74	the	the	DET
taxlaw-13219	48	75	shareholders	shareholder	NOUN
taxlaw-13219	48	76	,	,	PUNCT
taxlaw-13219	48	77	are	be	AUX
taxlaw-13219	48	78	not	not	PART
taxlaw-13219	48	79	the	the	DET
taxlaw-13219	48	80	managers	manager	NOUN
taxlaw-13219	48	81	who	who	PRON
taxlaw-13219	48	82	are	be	AUX
taxlaw-13219	48	83	in	in	ADP
taxlaw-13219	48	84	control.7	control.7	PROPN
taxlaw-13219	48	85	this	this	DET
taxlaw-13219	48	86	disparity	disparity	NOUN
taxlaw-13219	48	87	creates	create	VERB
taxlaw-13219	48	88	an	an	DET
taxlaw-13219	48	89	opportunity	opportunity	NOUN
taxlaw-13219	48	90	for	for	SCONJ
taxlaw-13219	48	91	the	the	DET
taxlaw-13219	48	92	managers	manager	NOUN
taxlaw-13219	48	93	of	of	ADP
taxlaw-13219	48	94	the	the	DET
taxlaw-13219	48	95	corporation	corporation	NOUN
taxlaw-13219	48	96	to	to	PART
taxlaw-13219	48	97	promote	promote	VERB
taxlaw-13219	48	98	their	their	PRON
taxlaw-13219	48	99	own	own	ADJ
taxlaw-13219	48	100	personal	personal	ADJ
taxlaw-13219	48	101	interests	interest	NOUN
taxlaw-13219	48	102	over	over	ADP
taxlaw-13219	48	103	those	those	PRON
taxlaw-13219	48	104	of	of	ADP
taxlaw-13219	48	105	the	the	DET
taxlaw-13219	48	106	shareholders	shareholder	NOUN
taxlaw-13219	48	107	.	.	PUNCT
taxlaw-13219	49	1	the	the	DET
taxlaw-13219	49	2	managers	manager	NOUN
taxlaw-13219	49	3	’	’	PART
taxlaw-13219	49	4	preference	preference	NOUN
taxlaw-13219	49	5	for	for	ADP
taxlaw-13219	49	6	their	their	PRON
taxlaw-13219	49	7	own	own	ADJ
taxlaw-13219	49	8	personal	personal	ADJ
taxlaw-13219	49	9	interests	interest	NOUN
taxlaw-13219	49	10	can	can	AUX
taxlaw-13219	49	11	be	be	AUX
taxlaw-13219	49	12	expressed	express	VERB
taxlaw-13219	49	13	through	through	ADP
taxlaw-13219	49	14	inefficient	inefficient	ADJ
taxlaw-13219	49	15	management	management	NOUN
taxlaw-13219	49	16	,	,	PUNCT
taxlaw-13219	49	17	the	the	DET
taxlaw-13219	49	18	receipt	receipt	NOUN
taxlaw-13219	49	19	of	of	ADP
taxlaw-13219	49	20	perquisites	perquisite	NOUN
taxlaw-13219	49	21	by	by	ADP
taxlaw-13219	49	22	the	the	DET
taxlaw-13219	49	23	managers	manager	NOUN
taxlaw-13219	49	24	at	at	ADP
taxlaw-13219	49	25	the	the	DET
taxlaw-13219	49	26	corporation	corporation	NOUN
taxlaw-13219	49	27	’s	’s	PART
taxlaw-13219	49	28	expense	expense	NOUN
taxlaw-13219	49	29	,	,	PUNCT
taxlaw-13219	49	30	and	and	CCONJ
taxlaw-13219	49	31	other	other	ADJ
taxlaw-13219	49	32	such	such	ADJ
taxlaw-13219	49	33	problems	problem	NOUN
taxlaw-13219	49	34	reflective	reflective	ADJ
taxlaw-13219	49	35	of	of	ADP
taxlaw-13219	49	36	the	the	DET
taxlaw-13219	49	37	shareholder	shareholder	NOUN
taxlaw-13219	49	38	’s	’s	PART
taxlaw-13219	49	39	lack	lack	NOUN
taxlaw-13219	49	40	of	of	ADP
taxlaw-13219	49	41	representation	representation	NOUN
taxlaw-13219	49	42	and	and	CCONJ
taxlaw-13219	49	43	agency	agency	NOUN
taxlaw-13219	49	44	within	within	ADP
taxlaw-13219	49	45	decision	decision	NOUN
taxlaw-13219	49	46	-	-	PUNCT
taxlaw-13219	49	47	making	making	NOUN
taxlaw-13219	49	48	.	.	PUNCT
taxlaw-13219	50	1	this	this	DET
taxlaw-13219	50	2	problem	problem	NOUN
taxlaw-13219	50	3	is	be	AUX
taxlaw-13219	50	4	endemic	endemic	ADJ
taxlaw-13219	50	5	to	to	ADP
taxlaw-13219	50	6	corporations	corporation	NOUN
taxlaw-13219	50	7	in	in	ADP
taxlaw-13219	50	8	the	the	DET
taxlaw-13219	50	9	u.s	u.s	PROPN
taxlaw-13219	50	10	.	.	PROPN
taxlaw-13219	50	11	,	,	PUNCT
taxlaw-13219	50	12	since	since	SCONJ
taxlaw-13219	50	13	most	most	ADJ
taxlaw-13219	50	14	u.s	u.s	PROPN
taxlaw-13219	50	15	.	.	PROPN
taxlaw-13219	50	16	corporations	corporation	NOUN
taxlaw-13219	50	17	are	be	AUX
taxlaw-13219	50	18	picked	pick	VERB
taxlaw-13219	50	19	up	up	ADP
taxlaw-13219	50	20	the	the	DET
taxlaw-13219	50	21	interest	interest	NOUN
taxlaw-13219	50	22	of	of	ADP
taxlaw-13219	50	23	tax	tax	NOUN
taxlaw-13219	50	24	scholars	scholar	NOUN
taxlaw-13219	50	25	,	,	PUNCT
taxlaw-13219	50	26	primarily	primarily	ADV
taxlaw-13219	50	27	economists	economist	NOUN
taxlaw-13219	50	28	,	,	PUNCT
taxlaw-13219	50	29	only	only	ADV
taxlaw-13219	50	30	lately	lately	ADV
taxlaw-13219	50	31	.	.	PUNCT
taxlaw-13219	51	1	there	there	PRON
taxlaw-13219	51	2	is	be	VERB
taxlaw-13219	51	3	almost	almost	ADV
taxlaw-13219	51	4	no	no	PRON
taxlaw-13219	51	5	relevant	relevant	ADJ
taxlaw-13219	51	6	legal	legal	ADJ
taxlaw-13219	51	7	scholarship	scholarship	NOUN
taxlaw-13219	51	8	…	…	PUNCT
taxlaw-13219	51	9	”	"	PUNCT
taxlaw-13219	51	10	)	)	PUNCT
taxlaw-13219	51	11	.	.	PUNCT
taxlaw-13219	52	1	6	6	NUM
taxlaw-13219	52	2	charles	charles	PROPN
taxlaw-13219	52	3	p.	p.	PROPN
taxlaw-13219	52	4	oman	oman	PROPN
taxlaw-13219	52	5	,	,	PUNCT
taxlaw-13219	52	6	corporate	corporate	ADJ
taxlaw-13219	52	7	governance	governance	NOUN
taxlaw-13219	52	8	and	and	CCONJ
taxlaw-13219	52	9	national	national	ADJ
taxlaw-13219	52	10	development	development	NOUN
taxlaw-13219	52	11	,	,	PUNCT
taxlaw-13219	52	12	1	1	NUM
taxlaw-13219	52	13	,	,	PUNCT
taxlaw-13219	52	14	13	13	NUM
taxlaw-13219	52	15	(	(	PUNCT
taxlaw-13219	52	16	oecd	oecd	PROPN
taxlaw-13219	52	17	dev	dev	PROPN
taxlaw-13219	52	18	.	.	PROPN
taxlaw-13219	53	1	ctr	ctr	PROPN
taxlaw-13219	53	2	..	..	PUNCT
taxlaw-13219	53	3	working	work	VERB
taxlaw-13219	53	4	paper	paper	NOUN
taxlaw-13219	53	5	no	no	INTJ
taxlaw-13219	53	6	.	.	PROPN
taxlaw-13219	53	7	180	180	NUM
taxlaw-13219	53	8	,	,	PUNCT
taxlaw-13219	53	9	2001	2001	NUM
taxlaw-13219	53	10	)	)	PUNCT
taxlaw-13219	53	11	.	.	PUNCT
taxlaw-13219	54	1	7	7	NUM
taxlaw-13219	54	2	sanjai	sanjai	VERB
taxlaw-13219	54	3	bhagat	bhagat	PROPN
taxlaw-13219	54	4	,	,	PUNCT
taxlaw-13219	54	5	brian	brian	PROPN
taxlaw-13219	54	6	bolton	bolton	PROPN
taxlaw-13219	54	7	&	&	CCONJ
taxlaw-13219	54	8	roberta	roberta	PROPN
taxlaw-13219	54	9	romano	romano	PROPN
taxlaw-13219	54	10	,	,	PUNCT
taxlaw-13219	54	11	the	the	DET
taxlaw-13219	54	12	promise	promise	NOUN
taxlaw-13219	54	13	and	and	CCONJ
taxlaw-13219	54	14	peril	peril	NOUN
taxlaw-13219	54	15	of	of	ADP
taxlaw-13219	54	16	corporate	corporate	ADJ
taxlaw-13219	54	17	governance	governance	NOUN
taxlaw-13219	54	18	indices	index	NOUN
taxlaw-13219	54	19	,	,	PUNCT
taxlaw-13219	54	20	108	108	NUM
taxlaw-13219	54	21	colum	colum	NOUN
taxlaw-13219	54	22	.	.	PUNCT
taxlaw-13219	55	1	l.	l.	PROPN
taxlaw-13219	55	2	rev	rev	PROPN
taxlaw-13219	55	3	.	.	PROPN
taxlaw-13219	55	4	1803	1803	NUM
taxlaw-13219	55	5	,	,	PUNCT
taxlaw-13219	55	6	1809	1809	NUM
taxlaw-13219	55	7	-	-	SYM
taxlaw-13219	55	8	10	10	NUM
taxlaw-13219	55	9	(	(	PUNCT
taxlaw-13219	55	10	2008	2008	NUM
taxlaw-13219	55	11	)	)	PUNCT
taxlaw-13219	55	12	.	.	PUNCT
taxlaw-13219	56	1	2024	2024	NUM
taxlaw-13219	56	2	]	]	PUNCT
taxlaw-13219	56	3	taxation	taxation	NOUN
taxlaw-13219	56	4	and	and	CCONJ
taxlaw-13219	56	5	corporate	corporate	ADJ
taxlaw-13219	56	6	governance	governance	NOUN
taxlaw-13219	56	7	55	55	NUM
taxlaw-13219	56	8	widely	widely	ADV
taxlaw-13219	56	9	held	hold	VERB
taxlaw-13219	56	10	by	by	ADP
taxlaw-13219	56	11	a	a	DET
taxlaw-13219	56	12	large	large	ADJ
taxlaw-13219	56	13	group	group	NOUN
taxlaw-13219	56	14	of	of	ADP
taxlaw-13219	56	15	shareholders.8	shareholders.8	PROPN
taxlaw-13219	56	16	an	an	DET
taxlaw-13219	56	17	entirely	entirely	ADV
taxlaw-13219	56	18	different	different	ADJ
taxlaw-13219	56	19	manifestation	manifestation	NOUN
taxlaw-13219	56	20	of	of	ADP
taxlaw-13219	56	21	the	the	DET
taxlaw-13219	56	22	agency	agency	NOUN
taxlaw-13219	56	23	problem	problem	NOUN
taxlaw-13219	56	24	may	may	AUX
taxlaw-13219	56	25	occur	occur	VERB
taxlaw-13219	56	26	when	when	SCONJ
taxlaw-13219	56	27	a	a	DET
taxlaw-13219	56	28	small	small	ADJ
taxlaw-13219	56	29	group	group	NOUN
taxlaw-13219	56	30	of	of	ADP
taxlaw-13219	56	31	shareholders	shareholder	NOUN
taxlaw-13219	56	32	(	(	PUNCT
taxlaw-13219	56	33	or	or	CCONJ
taxlaw-13219	56	34	an	an	DET
taxlaw-13219	56	35	individual	individual	ADJ
taxlaw-13219	56	36	shareholder	shareholder	NOUN
taxlaw-13219	56	37	)	)	PUNCT
taxlaw-13219	56	38	holds	hold	VERB
taxlaw-13219	56	39	a	a	DET
taxlaw-13219	56	40	controlling	control	VERB
taxlaw-13219	56	41	block	block	NOUN
taxlaw-13219	56	42	of	of	ADP
taxlaw-13219	56	43	shares	share	NOUN
taxlaw-13219	56	44	.	.	PUNCT
taxlaw-13219	57	1	in	in	ADP
taxlaw-13219	57	2	such	such	DET
taxlaw-13219	57	3	a	a	DET
taxlaw-13219	57	4	case	case	NOUN
taxlaw-13219	57	5	,	,	PUNCT
taxlaw-13219	57	6	the	the	DET
taxlaw-13219	57	7	agency	agency	NOUN
taxlaw-13219	57	8	problem	problem	NOUN
taxlaw-13219	57	9	occurs	occur	VERB
taxlaw-13219	57	10	between	between	ADP
taxlaw-13219	57	11	the	the	DET
taxlaw-13219	57	12	controlling	control	VERB
taxlaw-13219	57	13	shareholder	shareholder	NOUN
taxlaw-13219	57	14	and	and	CCONJ
taxlaw-13219	57	15	minority	minority	NOUN
taxlaw-13219	57	16	shareholders	shareholder	NOUN
taxlaw-13219	57	17	.	.	PUNCT
taxlaw-13219	58	1	the	the	DET
taxlaw-13219	58	2	controlling	control	VERB
taxlaw-13219	58	3	shareholders	shareholder	NOUN
taxlaw-13219	58	4	have	have	VERB
taxlaw-13219	58	5	the	the	DET
taxlaw-13219	58	6	power	power	NOUN
taxlaw-13219	58	7	to	to	PART
taxlaw-13219	58	8	make	make	VERB
taxlaw-13219	58	9	all	all	DET
taxlaw-13219	58	10	decisions	decision	NOUN
taxlaw-13219	58	11	about	about	ADP
taxlaw-13219	58	12	the	the	DET
taxlaw-13219	58	13	fate	fate	NOUN
taxlaw-13219	58	14	of	of	ADP
taxlaw-13219	58	15	the	the	DET
taxlaw-13219	58	16	corporation	corporation	NOUN
taxlaw-13219	58	17	,	,	PUNCT
taxlaw-13219	58	18	even	even	ADV
taxlaw-13219	58	19	though	though	SCONJ
taxlaw-13219	58	20	the	the	DET
taxlaw-13219	58	21	minority	minority	NOUN
taxlaw-13219	58	22	also	also	ADV
taxlaw-13219	58	23	invests	invest	VERB
taxlaw-13219	58	24	its	its	PRON
taxlaw-13219	58	25	assets	asset	NOUN
taxlaw-13219	58	26	in	in	ADP
taxlaw-13219	58	27	the	the	DET
taxlaw-13219	58	28	corporation	corporation	NOUN
taxlaw-13219	58	29	.	.	PUNCT
taxlaw-13219	59	1	the	the	DET
taxlaw-13219	59	2	minority	minority	NOUN
taxlaw-13219	59	3	essentially	essentially	ADV
taxlaw-13219	59	4	transfers	transfer	VERB
taxlaw-13219	59	5	the	the	DET
taxlaw-13219	59	6	control	control	NOUN
taxlaw-13219	59	7	over	over	ADP
taxlaw-13219	59	8	its	its	PRON
taxlaw-13219	59	9	assets	asset	NOUN
taxlaw-13219	59	10	(	(	PUNCT
taxlaw-13219	59	11	its	its	PRON
taxlaw-13219	59	12	investment	investment	NOUN
taxlaw-13219	59	13	)	)	PUNCT
taxlaw-13219	59	14	to	to	ADP
taxlaw-13219	59	15	the	the	DET
taxlaw-13219	59	16	controlling	control	VERB
taxlaw-13219	59	17	party	party	NOUN
taxlaw-13219	59	18	(	(	PUNCT
taxlaw-13219	59	19	e.g.	e.g.	ADV
taxlaw-13219	59	20	,	,	PUNCT
taxlaw-13219	59	21	the	the	DET
taxlaw-13219	59	22	agent	agent	NOUN
taxlaw-13219	59	23	)	)	PUNCT
taxlaw-13219	59	24	.	.	PUNCT
taxlaw-13219	60	1	by	by	ADP
taxlaw-13219	60	2	doing	do	VERB
taxlaw-13219	60	3	so	so	ADV
taxlaw-13219	60	4	it	it	PRON
taxlaw-13219	60	5	exposes	expose	VERB
taxlaw-13219	60	6	itself	itself	PRON
taxlaw-13219	60	7	to	to	ADP
taxlaw-13219	60	8	the	the	DET
taxlaw-13219	60	9	agency	agency	NOUN
taxlaw-13219	60	10	problem	problem	NOUN
taxlaw-13219	60	11	and	and	CCONJ
taxlaw-13219	60	12	the	the	DET
taxlaw-13219	60	13	risk	risk	NOUN
taxlaw-13219	60	14	is	be	AUX
taxlaw-13219	60	15	that	that	SCONJ
taxlaw-13219	60	16	the	the	DET
taxlaw-13219	60	17	controlling	control	VERB
taxlaw-13219	60	18	shareholder	shareholder	NOUN
taxlaw-13219	60	19	might	might	AUX
taxlaw-13219	60	20	prefer	prefer	VERB
taxlaw-13219	60	21	individual	individual	ADJ
taxlaw-13219	60	22	interest	interest	NOUN
taxlaw-13219	60	23	over	over	ADP
taxlaw-13219	60	24	the	the	DET
taxlaw-13219	60	25	good	good	NOUN
taxlaw-13219	60	26	of	of	ADP
taxlaw-13219	60	27	the	the	DET
taxlaw-13219	60	28	group	group	NOUN
taxlaw-13219	60	29	,	,	PUNCT
taxlaw-13219	60	30	thereby	thereby	ADV
taxlaw-13219	60	31	harming	harm	VERB
taxlaw-13219	60	32	the	the	DET
taxlaw-13219	60	33	minority	minority	NOUN
taxlaw-13219	60	34	’s	’s	PART
taxlaw-13219	60	35	interests	interest	NOUN
taxlaw-13219	60	36	.	.	PUNCT
taxlaw-13219	61	1	the	the	DET
taxlaw-13219	61	2	control	control	NOUN
taxlaw-13219	61	3	problem	problem	NOUN
taxlaw-13219	61	4	is	be	AUX
taxlaw-13219	61	5	endemic	endemic	ADJ
taxlaw-13219	61	6	to	to	ADP
taxlaw-13219	61	7	companies	company	NOUN
taxlaw-13219	61	8	outside	outside	ADP
taxlaw-13219	61	9	the	the	DET
taxlaw-13219	61	10	u.s	u.s	PROPN
taxlaw-13219	61	11	.	.	PROPN
taxlaw-13219	61	12	and	and	CCONJ
taxlaw-13219	61	13	u.k	u.k	PROPN
taxlaw-13219	61	14	.	.	PROPN
taxlaw-13219	61	15	(	(	PUNCT
taxlaw-13219	61	16	e.g.	e.g.	ADV
taxlaw-13219	61	17	,	,	PUNCT
taxlaw-13219	61	18	in	in	ADP
taxlaw-13219	61	19	israel	israel	PROPN
taxlaw-13219	61	20	most	most	ADJ
taxlaw-13219	61	21	of	of	ADP
taxlaw-13219	61	22	the	the	DET
taxlaw-13219	61	23	corporations	corporation	NOUN
taxlaw-13219	61	24	,	,	PUNCT
taxlaw-13219	61	25	including	include	VERB
taxlaw-13219	61	26	publicly	publicly	ADV
taxlaw-13219	61	27	traded	trade	VERB
taxlaw-13219	61	28	corporations	corporation	NOUN
taxlaw-13219	61	29	,	,	PUNCT
taxlaw-13219	61	30	are	be	AUX
taxlaw-13219	61	31	controlled	control	VERB
taxlaw-13219	61	32	by	by	ADP
taxlaw-13219	61	33	an	an	DET
taxlaw-13219	61	34	individual	individual	ADJ
taxlaw-13219	61	35	shareholder	shareholder	NOUN
taxlaw-13219	61	36	)	)	PUNCT
taxlaw-13219	61	37	,	,	PUNCT
taxlaw-13219	61	38	although	although	SCONJ
taxlaw-13219	61	39	some	some	PRON
taxlaw-13219	61	40	of	of	ADP
taxlaw-13219	61	41	the	the	DET
taxlaw-13219	61	42	largest	large	ADJ
taxlaw-13219	61	43	u.s	u.s	PROPN
taxlaw-13219	61	44	.	.	PROPN
taxlaw-13219	61	45	corporations	corporation	NOUN
taxlaw-13219	61	46	(	(	PUNCT
taxlaw-13219	61	47	e.g.	e.g.	ADV
taxlaw-13219	61	48	,	,	PUNCT
taxlaw-13219	61	49	meta9	meta9	NOUN
taxlaw-13219	61	50	)	)	PUNCT
taxlaw-13219	61	51	are	be	AUX
taxlaw-13219	61	52	also	also	ADV
taxlaw-13219	61	53	controlled	control	VERB
taxlaw-13219	61	54	by	by	ADP
taxlaw-13219	61	55	their	their	PRON
taxlaw-13219	61	56	founders.10	founders.10	ADJ
taxlaw-13219	61	57	corporate	corporate	ADJ
taxlaw-13219	61	58	law	law	NOUN
taxlaw-13219	61	59	and	and	CCONJ
taxlaw-13219	61	60	corporate	corporate	ADJ
taxlaw-13219	61	61	governance	governance	NOUN
taxlaw-13219	61	62	seek	seek	VERB
taxlaw-13219	61	63	to	to	PART
taxlaw-13219	61	64	mitigate	mitigate	VERB
taxlaw-13219	61	65	the	the	DET
taxlaw-13219	61	66	agency	agency	NOUN
taxlaw-13219	61	67	problem	problem	NOUN
taxlaw-13219	61	68	by	by	ADP
taxlaw-13219	61	69	providing	provide	VERB
taxlaw-13219	61	70	an	an	DET
taxlaw-13219	61	71	organizing	organize	VERB
taxlaw-13219	61	72	framework	framework	NOUN
taxlaw-13219	61	73	to	to	PART
taxlaw-13219	61	74	facilitate	facilitate	VERB
taxlaw-13219	61	75	and	and	CCONJ
taxlaw-13219	61	76	support	support	VERB
taxlaw-13219	61	77	mechanisms	mechanism	NOUN
taxlaw-13219	61	78	of	of	ADP
taxlaw-13219	61	79	firms	firm	NOUN
taxlaw-13219	61	80	’	'	PUNCT
taxlaw-13219	61	81	corporate	corporate	ADJ
taxlaw-13219	61	82	governance	governance	NOUN
taxlaw-13219	61	83	by	by	ADP
taxlaw-13219	61	84	which	which	PRON
taxlaw-13219	61	85	managers	manager	NOUN
taxlaw-13219	61	86	are	be	AUX
taxlaw-13219	61	87	incentivized	incentivize	VERB
taxlaw-13219	61	88	and	and	CCONJ
taxlaw-13219	61	89	constrained	constrain	VERB
taxlaw-13219	61	90	to	to	PART
taxlaw-13219	61	91	act	act	VERB
taxlaw-13219	61	92	in	in	ADP
taxlaw-13219	61	93	the	the	DET
taxlaw-13219	61	94	shareholders	shareholder	NOUN
taxlaw-13219	61	95	’	’	PART
taxlaw-13219	61	96	interest	interest	NOUN
taxlaw-13219	61	97	(	(	PUNCT
taxlaw-13219	61	98	in	in	ADP
taxlaw-13219	61	99	order	order	NOUN
taxlaw-13219	61	100	to	to	PART
taxlaw-13219	61	101	mitigate	mitigate	VERB
taxlaw-13219	61	102	the	the	DET
taxlaw-13219	61	103	management	management	NOUN
taxlaw-13219	61	104	problem	problem	NOUN
taxlaw-13219	61	105	)	)	PUNCT
taxlaw-13219	61	106	and	and	CCONJ
taxlaw-13219	61	107	the	the	DET
taxlaw-13219	61	108	controlling	control	VERB
taxlaw-13219	61	109	shareholders	shareholder	NOUN
taxlaw-13219	61	110	are	be	AUX
taxlaw-13219	61	111	incentivized	incentivize	VERB
taxlaw-13219	61	112	and	and	CCONJ
taxlaw-13219	61	113	constrained	constrain	VERB
taxlaw-13219	61	114	to	to	PART
taxlaw-13219	61	115	act	act	VERB
taxlaw-13219	61	116	in	in	ADP
taxlaw-13219	61	117	the	the	DET
taxlaw-13219	61	118	minority	minority	NOUN
taxlaw-13219	61	119	’s	’s	PART
taxlaw-13219	61	120	interest	interest	NOUN
taxlaw-13219	61	121	(	(	PUNCT
taxlaw-13219	61	122	in	in	ADP
taxlaw-13219	61	123	order	order	NOUN
taxlaw-13219	61	124	to	to	PART
taxlaw-13219	61	125	mitigate	mitigate	VERB
taxlaw-13219	61	126	the	the	DET
taxlaw-13219	61	127	control	control	NOUN
taxlaw-13219	61	128	problem	problem	NOUN
taxlaw-13219	61	129	)	)	PUNCT
taxlaw-13219	61	130	.	.	PUNCT
taxlaw-13219	62	1	“	"	PUNCT
taxlaw-13219	62	2	the	the	DET
taxlaw-13219	62	3	most	most	ADV
taxlaw-13219	62	4	elemental	elemental	ADJ
taxlaw-13219	62	5	components	component	NOUN
taxlaw-13219	62	6	of	of	ADP
taxlaw-13219	62	7	”	"	PUNCT
taxlaw-13219	62	8	this	this	DET
taxlaw-13219	62	9	organizing	organizing	NOUN
taxlaw-13219	62	10	framework	framework	NOUN
taxlaw-13219	62	11	“	"	PUNCT
taxlaw-13219	62	12	are	be	AUX
taxlaw-13219	62	13	the	the	DET
taxlaw-13219	62	14	board	board	NOUN
taxlaw-13219	62	15	of	of	ADP
taxlaw-13219	62	16	directors	director	NOUN
taxlaw-13219	62	17	,	,	PUNCT
taxlaw-13219	62	18	shareholder	shareholder	NOUN
taxlaw-13219	62	19	meetings	meeting	NOUN
taxlaw-13219	62	20	and	and	CCONJ
taxlaw-13219	62	21	voting	voting	NOUN
taxlaw-13219	62	22	,	,	PUNCT
taxlaw-13219	62	23	and	and	CCONJ
taxlaw-13219	62	24	executive	executive	ADJ
taxlaw-13219	62	25	compensation	compensation	NOUN
taxlaw-13219	62	26	.	.	PUNCT
taxlaw-13219	63	1	”11	”11	PROPN
taxlaw-13219	63	2	b.	b.	PROPN
taxlaw-13219	63	3	tax	tax	NOUN
taxlaw-13219	63	4	and	and	CCONJ
taxlaw-13219	63	5	corporate	corporate	ADJ
taxlaw-13219	63	6	governance	governance	NOUN
taxlaw-13219	63	7	:	:	PUNCT
taxlaw-13219	63	8	main	main	ADJ
taxlaw-13219	63	9	interplays	interplay	NOUN
taxlaw-13219	63	10	the	the	DET
taxlaw-13219	63	11	interplays	interplay	NOUN
taxlaw-13219	63	12	between	between	ADP
taxlaw-13219	63	13	tax	tax	NOUN
taxlaw-13219	63	14	and	and	CCONJ
taxlaw-13219	63	15	corporate	corporate	ADJ
taxlaw-13219	63	16	governance	governance	NOUN
taxlaw-13219	63	17	can	can	AUX
taxlaw-13219	63	18	be	be	AUX
taxlaw-13219	63	19	roughly	roughly	ADV
taxlaw-13219	63	20	divided	divide	VERB
taxlaw-13219	63	21	into	into	ADP
taxlaw-13219	63	22	two	two	NUM
taxlaw-13219	63	23	resulting	result	VERB
taxlaw-13219	63	24	phenomena	phenomenon	NOUN
taxlaw-13219	63	25	.	.	PUNCT
taxlaw-13219	64	1	on	on	ADP
taxlaw-13219	64	2	the	the	DET
taxlaw-13219	64	3	one	one	NUM
taxlaw-13219	64	4	hand	hand	NOUN
taxlaw-13219	64	5	,	,	PUNCT
taxlaw-13219	64	6	the	the	DET
taxlaw-13219	64	7	rules	rule	NOUN
taxlaw-13219	64	8	and	and	CCONJ
taxlaw-13219	64	9	mechanisms	mechanism	NOUN
taxlaw-13219	64	10	of	of	ADP
taxlaw-13219	64	11	corporate	corporate	ADJ
taxlaw-13219	64	12	governance	governance	NOUN
taxlaw-13219	64	13	might	might	AUX
taxlaw-13219	64	14	have	have	VERB
taxlaw-13219	64	15	some	some	DET
taxlaw-13219	64	16	effects	effect	NOUN
taxlaw-13219	64	17	on	on	ADP
taxlaw-13219	64	18	the	the	DET
taxlaw-13219	64	19	way	way	NOUN
taxlaw-13219	64	20	corporations	corporation	NOUN
taxlaw-13219	64	21	handle	handle	VERB
taxlaw-13219	64	22	their	their	PRON
taxlaw-13219	64	23	tax	tax	NOUN
taxlaw-13219	64	24	affairs	affair	NOUN
taxlaw-13219	64	25	and	and	CCONJ
taxlaw-13219	64	26	fulfill	fulfill	VERB
taxlaw-13219	64	27	their	their	PRON
taxlaw-13219	64	28	tax	tax	NOUN
taxlaw-13219	64	29	obligations	obligation	NOUN
taxlaw-13219	64	30	.	.	PUNCT
taxlaw-13219	65	1	on	on	ADP
taxlaw-13219	65	2	the	the	DET
taxlaw-13219	65	3	other	other	ADJ
taxlaw-13219	65	4	hand	hand	NOUN
taxlaw-13219	65	5	,	,	PUNCT
taxlaw-13219	65	6	taxation	taxation	NOUN
taxlaw-13219	65	7	might	might	AUX
taxlaw-13219	65	8	have	have	VERB
taxlaw-13219	65	9	an	an	DET
taxlaw-13219	65	10	effect	effect	NOUN
taxlaw-13219	65	11	on	on	ADP
taxlaw-13219	65	12	corporate	corporate	ADJ
taxlaw-13219	65	13	governance	governance	NOUN
taxlaw-13219	65	14	,	,	PUNCT
taxlaw-13219	65	15	and	and	CCONJ
taxlaw-13219	65	16	more	more	ADV
taxlaw-13219	65	17	specifically	specifically	ADV
taxlaw-13219	65	18	,	,	PUNCT
taxlaw-13219	65	19	on	on	ADP
taxlaw-13219	65	20	the	the	DET
taxlaw-13219	65	21	relationship	relationship	NOUN
taxlaw-13219	65	22	between	between	ADP
taxlaw-13219	65	23	shareholders	shareholder	NOUN
taxlaw-13219	65	24	and	and	CCONJ
taxlaw-13219	65	25	corporate	corporate	ADJ
taxlaw-13219	65	26	managers	manager	NOUN
taxlaw-13219	65	27	(	(	PUNCT
taxlaw-13219	65	28	the	the	DET
taxlaw-13219	65	29	management	management	NOUN
taxlaw-13219	65	30	problem	problem	NOUN
taxlaw-13219	65	31	)	)	PUNCT
taxlaw-13219	65	32	and	and	CCONJ
taxlaw-13219	65	33	between	between	ADP
taxlaw-13219	65	34	the	the	DET
taxlaw-13219	65	35	controlling	control	VERB
taxlaw-13219	65	36	shareholders	shareholder	NOUN
taxlaw-13219	65	37	and	and	CCONJ
taxlaw-13219	65	38	the	the	DET
taxlaw-13219	65	39	minority	minority	NOUN
taxlaw-13219	65	40	(	(	PUNCT
taxlaw-13219	65	41	the	the	DET
taxlaw-13219	65	42	control	control	NOUN
taxlaw-13219	65	43	problem	problem	NOUN
taxlaw-13219	65	44	)	)	PUNCT
taxlaw-13219	65	45	.	.	PUNCT
taxlaw-13219	66	1	it	it	PRON
taxlaw-13219	66	2	should	should	AUX
taxlaw-13219	66	3	be	be	AUX
taxlaw-13219	66	4	noted	note	VERB
taxlaw-13219	66	5	that	that	SCONJ
taxlaw-13219	66	6	this	this	DET
taxlaw-13219	66	7	article	article	NOUN
taxlaw-13219	66	8	will	will	AUX
taxlaw-13219	66	9	not	not	PART
taxlaw-13219	66	10	make	make	VERB
taxlaw-13219	66	11	a	a	DET
taxlaw-13219	66	12	comprehensive	comprehensive	ADJ
taxlaw-13219	66	13	review	review	NOUN
taxlaw-13219	66	14	of	of	ADP
taxlaw-13219	66	15	the	the	DET
taxlaw-13219	66	16	entire	entire	ADJ
taxlaw-13219	66	17	literature	literature	NOUN
taxlaw-13219	66	18	which	which	PRON
taxlaw-13219	66	19	deals	deal	VERB
taxlaw-13219	66	20	with	with	ADP
taxlaw-13219	66	21	these	these	DET
taxlaw-13219	66	22	interplays	interplay	NOUN
taxlaw-13219	66	23	.	.	PUNCT
taxlaw-13219	67	1	such	such	DET
taxlaw-13219	67	2	a	a	DET
taxlaw-13219	67	3	review	review	NOUN
taxlaw-13219	67	4	of	of	ADP
taxlaw-13219	67	5	the	the	DET
taxlaw-13219	67	6	literature	literature	NOUN
taxlaw-13219	67	7	exceeds	exceed	VERB
taxlaw-13219	67	8	the	the	DET
taxlaw-13219	67	9	scope	scope	NOUN
taxlaw-13219	67	10	of	of	ADP
taxlaw-13219	67	11	this	this	DET
taxlaw-13219	67	12	article	article	NOUN
taxlaw-13219	67	13	and	and	CCONJ
taxlaw-13219	67	14	can	can	AUX
taxlaw-13219	67	15	be	be	AUX
taxlaw-13219	67	16	found	find	VERB
taxlaw-13219	67	17	in	in	ADP
taxlaw-13219	67	18	other	other	ADJ
taxlaw-13219	67	19	research.12	research.12	NOUN
taxlaw-13219	67	20	8	8	NUM
taxlaw-13219	67	21	zohar	zohar	PROPN
taxlaw-13219	67	22	goshen	goshen	PROPN
taxlaw-13219	67	23	,	,	PUNCT
taxlaw-13219	67	24	controlling	control	VERB
taxlaw-13219	67	25	corporate	corporate	ADJ
taxlaw-13219	67	26	agency	agency	NOUN
taxlaw-13219	67	27	costs	cost	NOUN
taxlaw-13219	67	28	:	:	PUNCT
taxlaw-13219	67	29	a	a	DET
taxlaw-13219	67	30	united	united	PROPN
taxlaw-13219	67	31	states	states	PROPN
taxlaw-13219	67	32	–	–	PUNCT
taxlaw-13219	67	33	israeli	israeli	ADJ
taxlaw-13219	67	34	comparative	comparative	ADJ
taxlaw-13219	67	35	view	view	NOUN
taxlaw-13219	67	36	,	,	PUNCT
taxlaw-13219	67	37	6	6	NUM
taxlaw-13219	67	38	cardozo	cardozo	PROPN
taxlaw-13219	67	39	j.	j.	PROPN
taxlaw-13219	67	40	int’l	int’l	PROPN
taxlaw-13219	67	41	&	&	CCONJ
taxlaw-13219	67	42	comp	comp	PROPN
taxlaw-13219	67	43	.	.	PUNCT
taxlaw-13219	68	1	l.	l.	PROPN
taxlaw-13219	68	2	99	99	NUM
taxlaw-13219	68	3	.	.	PUNCT
taxlaw-13219	69	1	101	101	NUM
taxlaw-13219	69	2	(	(	PUNCT
taxlaw-13219	69	3	1998	1998	NUM
taxlaw-13219	69	4	)	)	PUNCT
taxlaw-13219	69	5	.	.	PUNCT
taxlaw-13219	70	1	9	9	NUM
taxlaw-13219	70	2	see	see	VERB
taxlaw-13219	70	3	meta	meta	PROPN
taxlaw-13219	70	4	platforms	platforms	PROPN
taxlaw-13219	70	5	inc	inc	PROPN
taxlaw-13219	70	6	.	.	PROPN
taxlaw-13219	70	7	,	,	PUNCT
taxlaw-13219	70	8	schedule	schedule	NOUN
taxlaw-13219	70	9	14a	14a	NOUN
taxlaw-13219	70	10	information	information	NOUN
taxlaw-13219	70	11	(	(	PUNCT
taxlaw-13219	70	12	may	may	PROPN
taxlaw-13219	70	13	29	29	NUM
taxlaw-13219	70	14	,	,	PUNCT
taxlaw-13219	70	15	2024	2024	NUM
taxlaw-13219	70	16	)	)	PUNCT
taxlaw-13219	70	17	.	.	PUNCT
taxlaw-13219	71	1	10	10	NUM
taxlaw-13219	71	2	see	see	VERB
taxlaw-13219	71	3	goshen	goshen	PROPN
taxlaw-13219	71	4	,	,	PUNCT
taxlaw-13219	71	5	supra	supra	PROPN
taxlaw-13219	71	6	note	note	NOUN
taxlaw-13219	71	7	8	8	NUM
taxlaw-13219	71	8	at	at	ADP
taxlaw-13219	71	9	115	115	NUM
taxlaw-13219	71	10	;	;	PUNCT
taxlaw-13219	71	11	see	see	VERB
taxlaw-13219	71	12	also	also	ADV
taxlaw-13219	71	13	john	john	PROPN
taxlaw-13219	71	14	armour	armour	PROPN
taxlaw-13219	71	15	,	,	PUNCT
taxlaw-13219	71	16	henry	henry	PROPN
taxlaw-13219	71	17	hansmann	hansmann	PROPN
taxlaw-13219	71	18	&	&	CCONJ
taxlaw-13219	71	19	reinier	reinier	PROPN
taxlaw-13219	71	20	kraakman	kraakman	PROPN
taxlaw-13219	71	21	,	,	PUNCT
taxlaw-13219	71	22	agency	agency	NOUN
taxlaw-13219	71	23	problems	problem	NOUN
taxlaw-13219	71	24	and	and	CCONJ
taxlaw-13219	71	25	legal	legal	ADJ
taxlaw-13219	71	26	strategies	strategy	NOUN
taxlaw-13219	71	27	in	in	ADP
taxlaw-13219	71	28	the	the	DET
taxlaw-13219	71	29	anatomy	anatomy	NOUN
taxlaw-13219	71	30	of	of	ADP
taxlaw-13219	71	31	corporate	corporate	ADJ
taxlaw-13219	71	32	law	law	NOUN
taxlaw-13219	71	33	:	:	PUNCT
taxlaw-13219	71	34	a	a	DET
taxlaw-13219	71	35	comparative	comparative	ADJ
taxlaw-13219	71	36	and	and	CCONJ
taxlaw-13219	71	37	functional	functional	ADJ
taxlaw-13219	71	38	approach	approach	NOUN
taxlaw-13219	71	39	29	29	NUM
taxlaw-13219	71	40	,	,	PUNCT
taxlaw-13219	71	41	29	29	NUM
taxlaw-13219	71	42	-	-	SYM
taxlaw-13219	71	43	30	30	NUM
taxlaw-13219	71	44	(	(	PUNCT
taxlaw-13219	71	45	oxford	oxford	PROPN
taxlaw-13219	71	46	university	university	PROPN
taxlaw-13219	71	47	press	press	NOUN
taxlaw-13219	71	48	2009	2009	NUM
taxlaw-13219	71	49	)	)	PUNCT
taxlaw-13219	71	50	.	.	PUNCT
taxlaw-13219	72	1	11	11	NUM
taxlaw-13219	72	2	bhagat	bhagat	PROPN
taxlaw-13219	72	3	et	et	PROPN
taxlaw-13219	72	4	al	al	PROPN
taxlaw-13219	72	5	.	.	PROPN
taxlaw-13219	72	6	,	,	PUNCT
taxlaw-13219	72	7	supra	supra	PROPN
taxlaw-13219	72	8	note	note	VERB
taxlaw-13219	72	9	7	7	NUM
taxlaw-13219	72	10	at	at	ADP
taxlaw-13219	72	11	1810	1810	NUM
taxlaw-13219	72	12	;	;	PUNCT
taxlaw-13219	72	13	see	see	VERB
taxlaw-13219	72	14	also	also	ADV
taxlaw-13219	72	15	h.	h.	PROPN
taxlaw-13219	72	16	kent	kent	PROPN
taxlaw-13219	72	17	baker	baker	PROPN
taxlaw-13219	72	18	&	&	CCONJ
taxlaw-13219	72	19	ronald	ronald	PROPN
taxlaw-13219	72	20	anderson	anderson	PROPN
taxlaw-13219	72	21	,	,	PUNCT
taxlaw-13219	72	22	an	an	DET
taxlaw-13219	72	23	overview	overview	NOUN
taxlaw-13219	72	24	of	of	ADP
taxlaw-13219	72	25	corporate	corporate	ADJ
taxlaw-13219	72	26	governance	governance	NOUN
taxlaw-13219	72	27	in	in	ADP
taxlaw-13219	72	28	corporate	corporate	ADJ
taxlaw-13219	72	29	governance	governance	NOUN
taxlaw-13219	72	30	:	:	PUNCT
taxlaw-13219	72	31	a	a	DET
taxlaw-13219	72	32	synthesis	synthesis	NOUN
taxlaw-13219	72	33	of	of	ADP
taxlaw-13219	72	34	theory	theory	NOUN
taxlaw-13219	72	35	,	,	PUNCT
taxlaw-13219	72	36	research	research	NOUN
taxlaw-13219	72	37	,	,	PUNCT
taxlaw-13219	72	38	and	and	CCONJ
taxlaw-13219	72	39	practice	practice	NOUN
taxlaw-13219	72	40	1	1	NUM
taxlaw-13219	72	41	,	,	PUNCT
taxlaw-13219	72	42	3	3	NUM
taxlaw-13219	72	43	-	-	SYM
taxlaw-13219	72	44	4	4	NUM
taxlaw-13219	72	45	(	(	PUNCT
taxlaw-13219	72	46	baker	baker	PROPN
taxlaw-13219	72	47	&	&	CCONJ
taxlaw-13219	72	48	anderson	anderson	PROPN
taxlaw-13219	72	49	eds	eds	PROPN
taxlaw-13219	72	50	.	.	PROPN
taxlaw-13219	72	51	2010	2010	NUM
taxlaw-13219	72	52	)	)	PUNCT
taxlaw-13219	72	53	.	.	PUNCT
taxlaw-13219	73	1	12	12	NUM
taxlaw-13219	73	2	see	see	VERB
taxlaw-13219	73	3	friese	friese	PROPN
taxlaw-13219	73	4	et	et	PROPN
taxlaw-13219	73	5	al	al	PROPN
taxlaw-13219	73	6	.	.	PROPN
taxlaw-13219	73	7	,	,	PUNCT
taxlaw-13219	73	8	supra	supra	PROPN
taxlaw-13219	73	9	note	note	PROPN
taxlaw-13219	73	10	5	5	NUM
taxlaw-13219	73	11	;	;	PUNCT
taxlaw-13219	73	12	nicola	nicola	PROPN
taxlaw-13219	73	13	sartori	sartori	PROPN
taxlaw-13219	73	14	,	,	PUNCT
taxlaw-13219	73	15	effects	effect	NOUN
taxlaw-13219	73	16	of	of	ADP
taxlaw-13219	73	17	strategic	strategic	ADJ
taxlaw-13219	73	18	tax	tax	NOUN
taxlaw-13219	73	19	behaviors	behavior	NOUN
taxlaw-13219	73	20	on	on	ADP
taxlaw-13219	73	21	corporate	corporate	ADJ
taxlaw-13219	73	22	56	56	NUM
taxlaw-13219	73	23	columbia	columbia	PROPN
taxlaw-13219	73	24	journal	journal	PROPN
taxlaw-13219	73	25	of	of	ADP
taxlaw-13219	73	26	tax	tax	NOUN
taxlaw-13219	73	27	law	law	NOUN
taxlaw-13219	74	1	[	[	X
taxlaw-13219	74	2	vol	vol	NOUN
taxlaw-13219	74	3	16:1	16:1	NUM
taxlaw-13219	74	4	iii	iii	NOUN
taxlaw-13219	74	5	.	.	PUNCT
taxlaw-13219	75	1	existing	exist	VERB
taxlaw-13219	75	2	justifications	justification	NOUN
taxlaw-13219	75	3	for	for	ADP
taxlaw-13219	75	4	the	the	DET
taxlaw-13219	75	5	corporate	corporate	ADJ
taxlaw-13219	75	6	tax	tax	NOUN
taxlaw-13219	75	7	a.	a.	NOUN
taxlaw-13219	75	8	overview	overview	NOUN
taxlaw-13219	75	9	can	can	AUX
taxlaw-13219	75	10	the	the	DET
taxlaw-13219	75	11	corporate	corporate	ADJ
taxlaw-13219	75	12	tax	tax	NOUN
taxlaw-13219	75	13	be	be	AUX
taxlaw-13219	75	14	justified	justify	VERB
taxlaw-13219	75	15	on	on	ADP
taxlaw-13219	75	16	the	the	DET
taxlaw-13219	75	17	grounds	ground	NOUN
taxlaw-13219	75	18	that	that	SCONJ
taxlaw-13219	75	19	it	it	PRON
taxlaw-13219	75	20	reduces	reduce	VERB
taxlaw-13219	75	21	the	the	DET
taxlaw-13219	75	22	corporate	corporate	ADJ
taxlaw-13219	75	23	agency	agency	NOUN
taxlaw-13219	75	24	problem	problem	NOUN
taxlaw-13219	75	25	and	and	CCONJ
taxlaw-13219	75	26	that	that	SCONJ
taxlaw-13219	75	27	alternative	alternative	ADJ
taxlaw-13219	75	28	systems	system	NOUN
taxlaw-13219	75	29	have	have	VERB
taxlaw-13219	75	30	fewer	few	ADJ
taxlaw-13219	75	31	desirable	desirable	ADJ
taxlaw-13219	75	32	effects	effect	NOUN
taxlaw-13219	75	33	?	?	PUNCT
taxlaw-13219	76	1	part	part	NOUN
taxlaw-13219	76	2	iv	iv	NOUN
taxlaw-13219	76	3	of	of	ADP
taxlaw-13219	76	4	the	the	DET
taxlaw-13219	76	5	article	article	NOUN
taxlaw-13219	76	6	will	will	AUX
taxlaw-13219	76	7	try	try	VERB
taxlaw-13219	76	8	to	to	PART
taxlaw-13219	76	9	establish	establish	VERB
taxlaw-13219	76	10	this	this	DET
taxlaw-13219	76	11	claim	claim	NOUN
taxlaw-13219	76	12	,	,	PUNCT
taxlaw-13219	76	13	but	but	CCONJ
taxlaw-13219	76	14	first	first	ADV
taxlaw-13219	76	15	we	we	PRON
taxlaw-13219	76	16	will	will	AUX
taxlaw-13219	76	17	discuss	discuss	VERB
taxlaw-13219	76	18	the	the	DET
taxlaw-13219	76	19	existing	exist	VERB
taxlaw-13219	76	20	justifications	justification	NOUN
taxlaw-13219	76	21	for	for	ADP
taxlaw-13219	76	22	the	the	DET
taxlaw-13219	76	23	corporate	corporate	ADJ
taxlaw-13219	76	24	tax	tax	NOUN
taxlaw-13219	76	25	.	.	PUNCT
taxlaw-13219	77	1	as	as	ADP
taxlaw-13219	77	2	a	a	DET
taxlaw-13219	77	3	preliminary	preliminary	ADJ
taxlaw-13219	77	4	note	note	NOUN
taxlaw-13219	77	5	,	,	PUNCT
taxlaw-13219	77	6	it	it	PRON
taxlaw-13219	77	7	should	should	AUX
taxlaw-13219	77	8	be	be	AUX
taxlaw-13219	77	9	mentioned	mention	VERB
taxlaw-13219	77	10	that	that	SCONJ
taxlaw-13219	77	11	yariv	yariv	PROPN
taxlaw-13219	77	12	brauner	brauner	NOUN
taxlaw-13219	77	13	has	have	AUX
taxlaw-13219	77	14	already	already	ADV
taxlaw-13219	77	15	analyzed	analyze	VERB
taxlaw-13219	77	16	“	"	PUNCT
taxlaw-13219	77	17	[	[	X
taxlaw-13219	77	18	t]he	t]he	ADV
taxlaw-13219	77	19	argument	argument	NOUN
taxlaw-13219	77	20	that	that	SCONJ
taxlaw-13219	77	21	the	the	DET
taxlaw-13219	77	22	corporate	corporate	ADJ
taxlaw-13219	77	23	income	income	NOUN
taxlaw-13219	77	24	tax	tax	NOUN
taxlaw-13219	77	25	has	have	VERB
taxlaw-13219	77	26	desirable	desirable	ADJ
taxlaw-13219	77	27	corporate	corporate	ADJ
taxlaw-13219	77	28	governance	governance	NOUN
taxlaw-13219	77	29	implications	implication	NOUN
taxlaw-13219	77	30	that	that	PRON
taxlaw-13219	77	31	justify	justify	VERB
taxlaw-13219	77	32	its	its	PRON
taxlaw-13219	77	33	preservation	preservation	NOUN
taxlaw-13219	77	34	.	.	PUNCT
taxlaw-13219	78	1	”13	”13	NOUN
taxlaw-13219	78	2	brauner	brauner	NOUN
taxlaw-13219	78	3	rejects	reject	VERB
taxlaw-13219	78	4	this	this	DET
taxlaw-13219	78	5	argument	argument	NOUN
taxlaw-13219	78	6	,	,	PUNCT
taxlaw-13219	78	7	but	but	CCONJ
taxlaw-13219	78	8	acknowledges	acknowledge	VERB
taxlaw-13219	78	9	that	that	SCONJ
taxlaw-13219	78	10	“	"	PUNCT
taxlaw-13219	78	11	the	the	DET
taxlaw-13219	78	12	corporate	corporate	ADJ
taxlaw-13219	78	13	governance	governance	NOUN
taxlaw-13219	78	14	argument	argument	NOUN
taxlaw-13219	78	15	has	have	AUX
taxlaw-13219	78	16	not	not	PART
taxlaw-13219	78	17	been	be	AUX
taxlaw-13219	78	18	directly	directly	ADV
taxlaw-13219	78	19	and	and	CCONJ
taxlaw-13219	78	20	comprehensively	comprehensively	ADV
taxlaw-13219	78	21	articulated	articulate	VERB
taxlaw-13219	78	22	in	in	ADP
taxlaw-13219	78	23	the	the	DET
taxlaw-13219	78	24	legal	legal	ADJ
taxlaw-13219	78	25	literature	literature	NOUN
taxlaw-13219	78	26	”	"	PUNCT
taxlaw-13219	78	27	and	and	CCONJ
taxlaw-13219	78	28	that	that	SCONJ
taxlaw-13219	78	29	:	:	PUNCT
taxlaw-13219	78	30	“	"	PUNCT
taxlaw-13219	78	31	[	[	X
taxlaw-13219	78	32	n]one	n]one	NOUN
taxlaw-13219	78	33	of	of	ADP
taxlaw-13219	78	34	the	the	DET
taxlaw-13219	78	35	studies	study	NOUN
taxlaw-13219	78	36	mentioned	mention	VERB
taxlaw-13219	78	37	in	in	ADP
taxlaw-13219	78	38	this	this	DET
taxlaw-13219	78	39	part	part	NOUN
taxlaw-13219	78	40	limits	limit	VERB
taxlaw-13219	78	41	itself	itself	PRON
taxlaw-13219	78	42	to	to	ADP
taxlaw-13219	78	43	the	the	DET
taxlaw-13219	78	44	defense	defense	NOUN
taxlaw-13219	78	45	of	of	ADP
taxlaw-13219	78	46	the	the	DET
taxlaw-13219	78	47	corporate	corporate	ADJ
taxlaw-13219	78	48	income	income	NOUN
taxlaw-13219	78	49	tax	tax	NOUN
taxlaw-13219	78	50	,	,	PUNCT
taxlaw-13219	78	51	so	so	SCONJ
taxlaw-13219	78	52	they	they	PRON
taxlaw-13219	78	53	all	all	PRON
taxlaw-13219	78	54	fail	fail	VERB
taxlaw-13219	78	55	to	to	PART
taxlaw-13219	78	56	balance	balance	VERB
taxlaw-13219	78	57	the	the	DET
taxlaw-13219	78	58	potential	potential	ADJ
taxlaw-13219	78	59	benefits	benefit	NOUN
taxlaw-13219	78	60	of	of	ADP
taxlaw-13219	78	61	the	the	DET
taxlaw-13219	78	62	tax	tax	NOUN
taxlaw-13219	78	63	against	against	ADP
taxlaw-13219	78	64	its	its	PRON
taxlaw-13219	78	65	costs	cost	NOUN
taxlaw-13219	78	66	.	.	PUNCT
taxlaw-13219	79	1	”14	”14	PROPN
taxlaw-13219	79	2	b.	b.	PROPN
taxlaw-13219	79	3	current	current	ADJ
taxlaw-13219	79	4	justifications	justification	NOUN
taxlaw-13219	79	5	for	for	ADP
taxlaw-13219	79	6	the	the	DET
taxlaw-13219	79	7	corporate	corporate	ADJ
taxlaw-13219	79	8	tax	tax	NOUN
taxlaw-13219	79	9	there	there	PRON
taxlaw-13219	79	10	are	be	VERB
taxlaw-13219	79	11	currently	currently	ADV
taxlaw-13219	79	12	four	four	NUM
taxlaw-13219	79	13	main	main	ADJ
taxlaw-13219	79	14	views	view	NOUN
taxlaw-13219	79	15	concerning	concern	VERB
taxlaw-13219	79	16	the	the	DET
taxlaw-13219	79	17	justifications	justification	NOUN
taxlaw-13219	79	18	for	for	ADP
taxlaw-13219	79	19	the	the	DET
taxlaw-13219	79	20	corporate	corporate	ADJ
taxlaw-13219	79	21	tax.15	tax.15	NOUN
taxlaw-13219	79	22	1	1	NUM
taxlaw-13219	79	23	.	.	PUNCT
taxlaw-13219	79	24	lack	lack	NOUN
taxlaw-13219	79	25	of	of	ADP
taxlaw-13219	79	26	justification	justification	NOUN
taxlaw-13219	79	27	view	view	VERB
taxlaw-13219	79	28	the	the	DET
taxlaw-13219	79	29	first	first	ADJ
taxlaw-13219	79	30	and	and	CCONJ
taxlaw-13219	79	31	most	most	ADV
taxlaw-13219	79	32	common	common	ADJ
taxlaw-13219	79	33	view	view	NOUN
taxlaw-13219	79	34	is	be	AUX
taxlaw-13219	79	35	simply	simply	ADV
taxlaw-13219	79	36	that	that	SCONJ
taxlaw-13219	79	37	there	there	PRON
taxlaw-13219	79	38	is	be	VERB
taxlaw-13219	79	39	no	no	DET
taxlaw-13219	79	40	justification	justification	NOUN
taxlaw-13219	79	41	for	for	ADP
taxlaw-13219	79	42	the	the	DET
taxlaw-13219	79	43	corporate	corporate	ADJ
taxlaw-13219	79	44	tax	tax	NOUN
taxlaw-13219	79	45	.	.	PUNCT
taxlaw-13219	80	1	under	under	ADP
taxlaw-13219	80	2	this	this	DET
taxlaw-13219	80	3	view	view	NOUN
taxlaw-13219	80	4	,	,	PUNCT
taxlaw-13219	80	5	the	the	DET
taxlaw-13219	80	6	planning	planning	NOUN
taxlaw-13219	80	7	and	and	CCONJ
taxlaw-13219	80	8	compliance	compliance	NOUN
taxlaw-13219	80	9	costs	cost	NOUN
taxlaw-13219	80	10	it	it	PRON
taxlaw-13219	80	11	induces	induce	VERB
taxlaw-13219	80	12	are	be	AUX
taxlaw-13219	80	13	extremely	extremely	ADV
taxlaw-13219	80	14	high	high	ADJ
taxlaw-13219	80	15	relative	relative	ADJ
taxlaw-13219	80	16	to	to	ADP
taxlaw-13219	80	17	the	the	DET
taxlaw-13219	80	18	revenue	revenue	NOUN
taxlaw-13219	80	19	raised	raise	VERB
taxlaw-13219	80	20	by	by	ADP
taxlaw-13219	80	21	the	the	DET
taxlaw-13219	80	22	government	government	NOUN
taxlaw-13219	80	23	on	on	ADP
taxlaw-13219	80	24	this	this	DET
taxlaw-13219	80	25	income	income	NOUN
taxlaw-13219	80	26	.	.	PUNCT
taxlaw-13219	81	1	this	this	DET
taxlaw-13219	81	2	argument	argument	NOUN
taxlaw-13219	81	3	finds	find	VERB
taxlaw-13219	81	4	support	support	NOUN
taxlaw-13219	81	5	in	in	ADP
taxlaw-13219	81	6	the	the	DET
taxlaw-13219	81	7	fact	fact	NOUN
taxlaw-13219	81	8	that	that	SCONJ
taxlaw-13219	81	9	corporate	corporate	ADJ
taxlaw-13219	81	10	tax	tax	NOUN
taxlaw-13219	81	11	is	be	AUX
taxlaw-13219	81	12	very	very	ADV
taxlaw-13219	81	13	complicated	complicated	ADJ
taxlaw-13219	81	14	and	and	CCONJ
taxlaw-13219	81	15	imposes	impose	VERB
taxlaw-13219	81	16	significant	significant	ADJ
taxlaw-13219	81	17	transaction	transaction	NOUN
taxlaw-13219	81	18	costs	cost	NOUN
taxlaw-13219	81	19	on	on	ADP
taxlaw-13219	81	20	society	society	NOUN
taxlaw-13219	81	21	.	.	PUNCT
taxlaw-13219	82	1	additionally	additionally	ADV
taxlaw-13219	82	2	,	,	PUNCT
taxlaw-13219	82	3	the	the	DET
taxlaw-13219	82	4	corporate	corporate	ADJ
taxlaw-13219	82	5	tax	tax	NOUN
taxlaw-13219	82	6	base	base	NOUN
taxlaw-13219	82	7	is	be	AUX
taxlaw-13219	82	8	being	be	AUX
taxlaw-13219	82	9	eroded	erode	VERB
taxlaw-13219	82	10	in	in	ADP
taxlaw-13219	82	11	practice	practice	NOUN
taxlaw-13219	82	12	and	and	CCONJ
taxlaw-13219	82	13	the	the	DET
taxlaw-13219	82	14	corporate	corporate	ADJ
taxlaw-13219	82	15	tax	tax	NOUN
taxlaw-13219	82	16	accounts	account	NOUN
taxlaw-13219	82	17	today	today	NOUN
taxlaw-13219	82	18	for	for	ADP
taxlaw-13219	82	19	less	less	ADJ
taxlaw-13219	82	20	than	than	ADP
taxlaw-13219	82	21	a	a	DET
taxlaw-13219	82	22	tenth	tenth	NOUN
taxlaw-13219	82	23	of	of	ADP
taxlaw-13219	82	24	revenues	revenue	NOUN
taxlaw-13219	82	25	,	,	PUNCT
taxlaw-13219	82	26	and	and	CCONJ
taxlaw-13219	82	27	that	that	DET
taxlaw-13219	82	28	number	number	NOUN
taxlaw-13219	82	29	is	be	AUX
taxlaw-13219	82	30	declining	decline	VERB
taxlaw-13219	82	31	.	.	PUNCT
taxlaw-13219	83	1	further	far	ADV
taxlaw-13219	83	2	,	,	PUNCT
taxlaw-13219	83	3	the	the	DET
taxlaw-13219	83	4	fact	fact	NOUN
taxlaw-13219	83	5	that	that	SCONJ
taxlaw-13219	83	6	the	the	DET
taxlaw-13219	83	7	corporate	corporate	ADJ
taxlaw-13219	83	8	tax	tax	NOUN
taxlaw-13219	83	9	applies	apply	VERB
taxlaw-13219	83	10	in	in	ADP
taxlaw-13219	83	11	practice	practice	NOUN
taxlaw-13219	83	12	almost	almost	ADV
taxlaw-13219	83	13	solely	solely	ADV
taxlaw-13219	83	14	to	to	PART
taxlaw-13219	83	15	publicly	publicly	ADV
taxlaw-13219	83	16	held	hold	VERB
taxlaw-13219	83	17	c	c	NOUN
taxlaw-13219	83	18	corporations	corporation	NOUN
taxlaw-13219	83	19	leads	lead	VERB
taxlaw-13219	83	20	to	to	ADP
taxlaw-13219	83	21	significant	significant	ADJ
taxlaw-13219	83	22	welfare	welfare	NOUN
taxlaw-13219	83	23	losses	loss	NOUN
taxlaw-13219	83	24	to	to	ADP
taxlaw-13219	83	25	society	society	NOUN
taxlaw-13219	83	26	as	as	SCONJ
taxlaw-13219	83	27	the	the	DET
taxlaw-13219	83	28	tax	tax	NOUN
taxlaw-13219	83	29	drives	drive	VERB
taxlaw-13219	83	30	business	business	NOUN
taxlaw-13219	83	31	owners	owner	NOUN
taxlaw-13219	83	32	away	away	ADV
taxlaw-13219	83	33	from	from	ADP
taxlaw-13219	83	34	issuing	issue	VERB
taxlaw-13219	83	35	public	public	ADJ
taxlaw-13219	83	36	shares	share	NOUN
taxlaw-13219	83	37	in	in	ADP
taxlaw-13219	83	38	their	their	PRON
taxlaw-13219	83	39	corporations	corporation	NOUN
taxlaw-13219	83	40	.	.	PUNCT
taxlaw-13219	84	1	many	many	ADJ
taxlaw-13219	84	2	supporters	supporter	NOUN
taxlaw-13219	84	3	of	of	ADP
taxlaw-13219	84	4	this	this	DET
taxlaw-13219	84	5	view	view	NOUN
taxlaw-13219	84	6	suggest	suggest	VERB
taxlaw-13219	84	7	replacing	replace	VERB
taxlaw-13219	84	8	the	the	DET
taxlaw-13219	84	9	corporate	corporate	ADJ
taxlaw-13219	84	10	income	income	NOUN
taxlaw-13219	84	11	tax	tax	NOUN
taxlaw-13219	84	12	with	with	ADP
taxlaw-13219	84	13	a	a	DET
taxlaw-13219	84	14	tax	tax	NOUN
taxlaw-13219	84	15	on	on	ADP
taxlaw-13219	84	16	the	the	DET
taxlaw-13219	84	17	appreciation	appreciation	NOUN
taxlaw-13219	84	18	of	of	ADP
taxlaw-13219	84	19	stakes	stake	NOUN
taxlaw-13219	84	20	(	(	PUNCT
taxlaw-13219	84	21	shares	share	NOUN
taxlaw-13219	84	22	)	)	PUNCT
taxlaw-13219	84	23	in	in	ADP
taxlaw-13219	84	24	publicly	publicly	ADV
taxlaw-13219	84	25	traded	trade	VERB
taxlaw-13219	84	26	corporations	corporation	NOUN
taxlaw-13219	84	27	(	(	PUNCT
taxlaw-13219	84	28	mark	mark	NOUN
taxlaw-13219	84	29	to	to	ADP
taxlaw-13219	84	30	market	market	NOUN
taxlaw-13219	84	31	rules	rule	NOUN
taxlaw-13219	84	32	)	)	PUNCT
taxlaw-13219	84	33	and	and	CCONJ
taxlaw-13219	84	34	a	a	DET
taxlaw-13219	84	35	look	look	VERB
taxlaw-13219	84	36	-	-	PUNCT
taxlaw-13219	84	37	through	through	ADP
taxlaw-13219	84	38	taxation	taxation	NOUN
taxlaw-13219	84	39	system	system	NOUN
taxlaw-13219	84	40	for	for	ADP
taxlaw-13219	84	41	shareholders	shareholder	NOUN
taxlaw-13219	84	42	of	of	ADP
taxlaw-13219	84	43	non	non	ADJ
taxlaw-13219	84	44	-	-	ADJ
taxlaw-13219	84	45	publicly	publicly	ADV
taxlaw-13219	84	46	traded	trade	VERB
taxlaw-13219	84	47	corporations	corporation	NOUN
taxlaw-13219	84	48	.	.	PUNCT
taxlaw-13219	85	1	governance	governance	NOUN
taxlaw-13219	85	2	(	(	PUNCT
taxlaw-13219	85	3	sept	sept	PROPN
taxlaw-13219	85	4	.	.	PROPN
taxlaw-13219	85	5	2008	2008	NUM
taxlaw-13219	85	6	)	)	PUNCT
taxlaw-13219	85	7	(	(	PUNCT
taxlaw-13219	85	8	unpublished	unpublished	ADJ
taxlaw-13219	85	9	manuscript	manuscript	NOUN
taxlaw-13219	85	10	)	)	PUNCT
taxlaw-13219	85	11	(	(	PUNCT
taxlaw-13219	85	12	on	on	ADP
taxlaw-13219	85	13	file	file	NOUN
taxlaw-13219	85	14	with	with	ADP
taxlaw-13219	85	15	social	social	ADJ
taxlaw-13219	85	16	science	science	NOUN
taxlaw-13219	85	17	research	research	NOUN
taxlaw-13219	85	18	network	network	NOUN
taxlaw-13219	85	19	(	(	PUNCT
taxlaw-13219	85	20	ssrn	ssrn	PROPN
taxlaw-13219	85	21	)	)	PUNCT
taxlaw-13219	85	22	)	)	PUNCT
taxlaw-13219	85	23	;	;	PUNCT
taxlaw-13219	85	24	nicola	nicola	PROPN
taxlaw-13219	85	25	sartori	sartori	PROPN
taxlaw-13219	85	26	,	,	PUNCT
taxlaw-13219	85	27	corporate	corporate	ADJ
taxlaw-13219	85	28	governance	governance	NOUN
taxlaw-13219	85	29	dynamics	dynamic	NOUN
taxlaw-13219	85	30	and	and	CCONJ
taxlaw-13219	85	31	tax	tax	NOUN
taxlaw-13219	85	32	compliance	compliance	NOUN
taxlaw-13219	85	33	,	,	PUNCT
taxlaw-13219	85	34	int’l	int’l	NUM
taxlaw-13219	85	35	trade	trade	NOUN
taxlaw-13219	85	36	and	and	CCONJ
taxlaw-13219	85	37	bus	bus	NOUN
taxlaw-13219	85	38	.	.	PUNCT
taxlaw-13219	86	1	l.	l.	PROPN
taxlaw-13219	86	2	rev	rev	PROPN
taxlaw-13219	86	3	.	.	PUNCT
taxlaw-13219	87	1	(	(	PUNCT
taxlaw-13219	87	2	2009	2009	NUM
taxlaw-13219	87	3	)	)	PUNCT
taxlaw-13219	87	4	;	;	PUNCT
taxlaw-13219	87	5	carlo	carlo	PROPN
taxlaw-13219	87	6	garbarino	garbarino	PROPN
taxlaw-13219	87	7	,	,	PUNCT
taxlaw-13219	87	8	aggressive	aggressive	ADJ
taxlaw-13219	87	9	tax	tax	NOUN
taxlaw-13219	87	10	strategies	strategy	NOUN
taxlaw-13219	87	11	and	and	CCONJ
taxlaw-13219	87	12	corporate	corporate	ADJ
taxlaw-13219	87	13	tax	tax	NOUN
taxlaw-13219	87	14	governance	governance	NOUN
taxlaw-13219	87	15	:	:	PUNCT
taxlaw-13219	87	16	an	an	DET
taxlaw-13219	87	17	institutional	institutional	ADJ
taxlaw-13219	87	18	approach	approach	NOUN
taxlaw-13219	87	19	,	,	PUNCT
taxlaw-13219	87	20	sda	sda	NOUN
taxlaw-13219	87	21	bocconi	bocconi	NOUN
taxlaw-13219	87	22	research	research	NOUN
taxlaw-13219	87	23	paper	paper	NOUN
taxlaw-13219	87	24	no	no	NOUN
taxlaw-13219	87	25	.	.	PROPN
taxlaw-13219	87	26	188	188	NUM
taxlaw-13219	87	27	(	(	PUNCT
taxlaw-13219	87	28	dec	dec	PROPN
taxlaw-13219	87	29	.	.	PROPN
taxlaw-13219	87	30	2008	2008	NUM
taxlaw-13219	87	31	)	)	PUNCT
taxlaw-13219	87	32	;	;	PUNCT
taxlaw-13219	87	33	jost	jost	PROPN
taxlaw-13219	87	34	kovermann	kovermann	PROPN
taxlaw-13219	87	35	&	&	CCONJ
taxlaw-13219	87	36	patrick	patrick	PROPN
taxlaw-13219	87	37	velte	velte	PROPN
taxlaw-13219	87	38	,	,	PUNCT
taxlaw-13219	87	39	the	the	DET
taxlaw-13219	87	40	impact	impact	NOUN
taxlaw-13219	87	41	of	of	ADP
taxlaw-13219	87	42	corporate	corporate	ADJ
taxlaw-13219	87	43	governance	governance	NOUN
taxlaw-13219	87	44	on	on	ADP
taxlaw-13219	87	45	corporate	corporate	ADJ
taxlaw-13219	87	46	tax	tax	NOUN
taxlaw-13219	87	47	avoidance	avoidance	NOUN
taxlaw-13219	87	48	–	–	PUNCT
taxlaw-13219	87	49	a	a	DET
taxlaw-13219	87	50	literature	literature	NOUN
taxlaw-13219	87	51	review	review	NOUN
taxlaw-13219	87	52	,	,	PUNCT
taxlaw-13219	87	53	36	36	NUM
taxlaw-13219	87	54	j.	j.	NOUN
taxlaw-13219	87	55	of	of	ADP
taxlaw-13219	87	56	int’l	int’l	NUM
taxlaw-13219	87	57	acct	acct	NOUN
taxlaw-13219	87	58	.	.	PUNCT
taxlaw-13219	88	1	auditing	auditing	NOUN
taxlaw-13219	88	2	and	and	CCONJ
taxlaw-13219	88	3	tax’n	tax’n	NUM
taxlaw-13219	88	4	1	1	NUM
taxlaw-13219	88	5	(	(	PUNCT
taxlaw-13219	88	6	2019	2019	NUM
taxlaw-13219	88	7	)	)	PUNCT
taxlaw-13219	88	8	.	.	PUNCT
taxlaw-13219	89	1	13	13	NUM
taxlaw-13219	89	2	brauner	brauner	NOUN
taxlaw-13219	89	3	,	,	PUNCT
taxlaw-13219	89	4	supra	supra	PROPN
taxlaw-13219	89	5	note	note	NOUN
taxlaw-13219	89	6	5	5	NUM
taxlaw-13219	89	7	at	at	ADP
taxlaw-13219	89	8	597	597	NUM
taxlaw-13219	89	9	.	.	PUNCT
taxlaw-13219	89	10	14	14	NUM
taxlaw-13219	90	1	i	i	PRON
taxlaw-13219	90	2	d.	d.	PROPN
taxlaw-13219	90	3	at	at	ADP
taxlaw-13219	90	4	619	619	NUM
taxlaw-13219	90	5	.	.	PUNCT
taxlaw-13219	91	1	15	15	NUM
taxlaw-13219	91	2	see	see	VERB
taxlaw-13219	91	3	generally	generally	ADV
taxlaw-13219	91	4	reuven	reuven	VERB
taxlaw-13219	91	5	s.	s.	PROPN
taxlaw-13219	91	6	avi	avi	PROPN
taxlaw-13219	91	7	-	-	PUNCT
taxlaw-13219	91	8	yonah	yonah	ADJ
taxlaw-13219	91	9	,	,	PUNCT
taxlaw-13219	91	10	corporations	corporation	NOUN
taxlaw-13219	91	11	,	,	PUNCT
taxlaw-13219	91	12	society	society	NOUN
taxlaw-13219	91	13	,	,	PUNCT
taxlaw-13219	91	14	and	and	CCONJ
taxlaw-13219	91	15	the	the	DET
taxlaw-13219	91	16	state	state	NOUN
taxlaw-13219	91	17	:	:	PUNCT
taxlaw-13219	91	18	a	a	DET
taxlaw-13219	91	19	defense	defense	NOUN
taxlaw-13219	91	20	of	of	ADP
taxlaw-13219	91	21	the	the	DET
taxlaw-13219	91	22	corporate	corporate	ADJ
taxlaw-13219	91	23	tax	tax	NOUN
taxlaw-13219	91	24	,	,	PUNCT
taxlaw-13219	91	25	90	90	NUM
taxlaw-13219	91	26	va	va	NOUN
taxlaw-13219	91	27	.	.	PUNCT
taxlaw-13219	92	1	l.	l.	PROPN
taxlaw-13219	92	2	rev	rev	PROPN
taxlaw-13219	92	3	.	.	PROPN
taxlaw-13219	92	4	1193	1193	NUM
taxlaw-13219	92	5	(	(	PUNCT
taxlaw-13219	92	6	2004	2004	NUM
taxlaw-13219	92	7	)	)	PUNCT
taxlaw-13219	92	8	;	;	PUNCT
taxlaw-13219	92	9	brauner	brauner	NOUN
taxlaw-13219	92	10	,	,	PUNCT
taxlaw-13219	92	11	supra	supra	ADJ
taxlaw-13219	92	12	note	note	NOUN
taxlaw-13219	92	13	5	5	NUM
taxlaw-13219	92	14	.	.	NOUN
taxlaw-13219	92	15	2024	2024	NUM
taxlaw-13219	92	16	]	]	PUNCT
taxlaw-13219	92	17	taxation	taxation	NOUN
taxlaw-13219	92	18	and	and	CCONJ
taxlaw-13219	92	19	corporate	corporate	ADJ
taxlaw-13219	92	20	governance	governance	NOUN
taxlaw-13219	92	21	57	57	NUM
taxlaw-13219	92	22	2	2	NUM
taxlaw-13219	92	23	.	.	PUNCT
taxlaw-13219	92	24	corporate	corporate	ADJ
taxlaw-13219	92	25	tax	tax	NOUN
taxlaw-13219	92	26	as	as	ADP
taxlaw-13219	92	27	an	an	DET
taxlaw-13219	92	28	indirect	indirect	ADJ
taxlaw-13219	92	29	way	way	NOUN
taxlaw-13219	92	30	of	of	ADP
taxlaw-13219	92	31	taxing	tax	VERB
taxlaw-13219	92	32	shareholders	shareholder	NOUN
taxlaw-13219	92	33	the	the	DET
taxlaw-13219	92	34	most	most	ADV
taxlaw-13219	92	35	common	common	ADJ
taxlaw-13219	92	36	justification	justification	NOUN
taxlaw-13219	92	37	for	for	ADP
taxlaw-13219	92	38	the	the	DET
taxlaw-13219	92	39	corporate	corporate	ADJ
taxlaw-13219	92	40	tax	tax	NOUN
taxlaw-13219	92	41	is	be	AUX
taxlaw-13219	92	42	its	its	PRON
taxlaw-13219	92	43	ability	ability	NOUN
taxlaw-13219	92	44	to	to	PART
taxlaw-13219	92	45	indirectly	indirectly	ADV
taxlaw-13219	92	46	tax	tax	VERB
taxlaw-13219	92	47	the	the	DET
taxlaw-13219	92	48	shareholders	shareholder	NOUN
taxlaw-13219	92	49	.	.	PUNCT
taxlaw-13219	93	1	under	under	ADP
taxlaw-13219	93	2	this	this	DET
taxlaw-13219	93	3	view	view	NOUN
taxlaw-13219	93	4	there	there	PRON
taxlaw-13219	93	5	are	be	VERB
taxlaw-13219	93	6	two	two	NUM
taxlaw-13219	93	7	main	main	ADJ
taxlaw-13219	93	8	advantages	advantage	NOUN
taxlaw-13219	93	9	to	to	ADP
taxlaw-13219	93	10	the	the	DET
taxlaw-13219	93	11	corporate	corporate	ADJ
taxlaw-13219	93	12	tax	tax	NOUN
taxlaw-13219	93	13	:	:	PUNCT
taxlaw-13219	93	14	first	first	ADV
taxlaw-13219	93	15	,	,	PUNCT
taxlaw-13219	93	16	from	from	ADP
taxlaw-13219	93	17	the	the	DET
taxlaw-13219	93	18	timing	timing	NOUN
taxlaw-13219	93	19	perspective	perspective	NOUN
taxlaw-13219	93	20	,	,	PUNCT
taxlaw-13219	93	21	the	the	DET
taxlaw-13219	93	22	corporate	corporate	ADJ
taxlaw-13219	93	23	tax	tax	NOUN
taxlaw-13219	93	24	allows	allow	VERB
taxlaw-13219	93	25	taxing	tax	VERB
taxlaw-13219	93	26	the	the	DET
taxlaw-13219	93	27	income	income	NOUN
taxlaw-13219	93	28	as	as	SCONJ
taxlaw-13219	93	29	the	the	DET
taxlaw-13219	93	30	corporation	corporation	NOUN
taxlaw-13219	93	31	gains	gain	VERB
taxlaw-13219	93	32	income	income	NOUN
taxlaw-13219	93	33	.	.	PUNCT
taxlaw-13219	94	1	it	it	PRON
taxlaw-13219	94	2	is	be	AUX
taxlaw-13219	94	3	argued	argue	VERB
taxlaw-13219	94	4	that	that	SCONJ
taxlaw-13219	94	5	without	without	ADP
taxlaw-13219	94	6	the	the	DET
taxlaw-13219	94	7	corporate	corporate	ADJ
taxlaw-13219	94	8	tax	tax	NOUN
taxlaw-13219	94	9	,	,	PUNCT
taxlaw-13219	94	10	individuals	individual	NOUN
taxlaw-13219	94	11	could	could	AUX
taxlaw-13219	94	12	shelter	shelter	VERB
taxlaw-13219	94	13	their	their	PRON
taxlaw-13219	94	14	income	income	NOUN
taxlaw-13219	94	15	from	from	ADP
taxlaw-13219	94	16	tax	tax	NOUN
taxlaw-13219	94	17	by	by	ADP
taxlaw-13219	94	18	earning	earn	VERB
taxlaw-13219	94	19	it	it	PRON
taxlaw-13219	94	20	through	through	ADP
taxlaw-13219	94	21	corporations	corporation	NOUN
taxlaw-13219	94	22	.	.	PUNCT
taxlaw-13219	95	1	if	if	SCONJ
taxlaw-13219	95	2	that	that	DET
taxlaw-13219	95	3	individual	individual	NOUN
taxlaw-13219	95	4	holds	hold	VERB
taxlaw-13219	95	5	the	the	DET
taxlaw-13219	95	6	stocks	stock	NOUN
taxlaw-13219	95	7	until	until	SCONJ
taxlaw-13219	95	8	his	his	PRON
taxlaw-13219	95	9	death	death	NOUN
taxlaw-13219	95	10	and	and	CCONJ
taxlaw-13219	95	11	the	the	DET
taxlaw-13219	95	12	estate	estate	NOUN
taxlaw-13219	95	13	receives	receive	VERB
taxlaw-13219	95	14	a	a	DET
taxlaw-13219	95	15	stepped	step	VERB
taxlaw-13219	95	16	-	-	PUNCT
taxlaw-13219	95	17	up	up	ADP
taxlaw-13219	95	18	basis	basis	NOUN
taxlaw-13219	95	19	,	,	PUNCT
taxlaw-13219	95	20	this	this	PRON
taxlaw-13219	95	21	might	might	AUX
taxlaw-13219	95	22	even	even	ADV
taxlaw-13219	95	23	lead	lead	VERB
taxlaw-13219	95	24	to	to	ADP
taxlaw-13219	95	25	a	a	DET
taxlaw-13219	95	26	complete	complete	ADJ
taxlaw-13219	95	27	tax	tax	NOUN
taxlaw-13219	95	28	exemption	exemption	NOUN
taxlaw-13219	95	29	.	.	PUNCT
taxlaw-13219	96	1	second	second	ADJ
taxlaw-13219	96	2	,	,	PUNCT
taxlaw-13219	96	3	from	from	ADP
taxlaw-13219	96	4	an	an	DET
taxlaw-13219	96	5	administrative	administrative	ADJ
taxlaw-13219	96	6	perspective	perspective	NOUN
taxlaw-13219	96	7	,	,	PUNCT
taxlaw-13219	96	8	it	it	PRON
taxlaw-13219	96	9	is	be	AUX
taxlaw-13219	96	10	easier	easy	ADJ
taxlaw-13219	96	11	to	to	PART
taxlaw-13219	96	12	collect	collect	VERB
taxlaw-13219	96	13	tax	tax	NOUN
taxlaw-13219	96	14	from	from	ADP
taxlaw-13219	96	15	a	a	DET
taxlaw-13219	96	16	few	few	ADJ
taxlaw-13219	96	17	corporations	corporation	NOUN
taxlaw-13219	96	18	than	than	ADP
taxlaw-13219	96	19	from	from	ADP
taxlaw-13219	96	20	many	many	ADJ
taxlaw-13219	96	21	shareholders	shareholder	NOUN
taxlaw-13219	96	22	.	.	PUNCT
taxlaw-13219	97	1	however	however	ADV
taxlaw-13219	97	2	,	,	PUNCT
taxlaw-13219	97	3	it	it	PRON
taxlaw-13219	97	4	was	be	AUX
taxlaw-13219	97	5	argued	argue	VERB
taxlaw-13219	97	6	that	that	SCONJ
taxlaw-13219	97	7	these	these	DET
taxlaw-13219	97	8	advantages	advantage	NOUN
taxlaw-13219	97	9	might	might	AUX
taxlaw-13219	97	10	be	be	AUX
taxlaw-13219	97	11	attained	attain	VERB
taxlaw-13219	97	12	through	through	ADP
taxlaw-13219	97	13	other	other	ADJ
taxlaw-13219	97	14	means	mean	NOUN
taxlaw-13219	97	15	.	.	PUNCT
taxlaw-13219	98	1	for	for	ADP
taxlaw-13219	98	2	example	example	NOUN
taxlaw-13219	98	3	,	,	PUNCT
taxlaw-13219	98	4	replacing	replace	VERB
taxlaw-13219	98	5	the	the	DET
taxlaw-13219	98	6	corporate	corporate	ADJ
taxlaw-13219	98	7	income	income	NOUN
taxlaw-13219	98	8	tax	tax	NOUN
taxlaw-13219	98	9	with	with	ADP
taxlaw-13219	98	10	a	a	DET
taxlaw-13219	98	11	mark	mark	NOUN
taxlaw-13219	98	12	to	to	ADP
taxlaw-13219	98	13	market	market	NOUN
taxlaw-13219	98	14	taxation	taxation	NOUN
taxlaw-13219	98	15	regime	regime	NOUN
taxlaw-13219	98	16	on	on	ADP
taxlaw-13219	98	17	publicly	publicly	ADV
taxlaw-13219	98	18	traded	trade	VERB
taxlaw-13219	98	19	corporations	corporation	NOUN
taxlaw-13219	98	20	and	and	CCONJ
taxlaw-13219	98	21	a	a	DET
taxlaw-13219	98	22	look	look	VERB
taxlaw-13219	98	23	-	-	PUNCT
taxlaw-13219	98	24	through	through	ADP
taxlaw-13219	98	25	taxation	taxation	NOUN
taxlaw-13219	98	26	system	system	NOUN
taxlaw-13219	98	27	for	for	ADP
taxlaw-13219	98	28	shareholders	shareholder	NOUN
taxlaw-13219	98	29	of	of	ADP
taxlaw-13219	98	30	non	non	ADJ
taxlaw-13219	98	31	-	-	ADJ
taxlaw-13219	98	32	publicly	publicly	ADV
taxlaw-13219	98	33	traded	trade	VERB
taxlaw-13219	98	34	corporations	corporation	NOUN
taxlaw-13219	98	35	.	.	PUNCT
taxlaw-13219	99	1	3	3	X
taxlaw-13219	99	2	.	.	X
taxlaw-13219	99	3	corporate	corporate	ADJ
taxlaw-13219	99	4	tax	tax	NOUN
taxlaw-13219	99	5	as	as	ADP
taxlaw-13219	99	6	payment	payment	NOUN
taxlaw-13219	99	7	for	for	ADP
taxlaw-13219	99	8	benefits	benefit	NOUN
taxlaw-13219	99	9	conferred	confer	VERB
taxlaw-13219	99	10	by	by	ADP
taxlaw-13219	99	11	the	the	DET
taxlaw-13219	99	12	u.s	u.s	PROPN
taxlaw-13219	99	13	.	.	PROPN
taxlaw-13219	99	14	government	government	NOUN
taxlaw-13219	99	15	under	under	ADP
taxlaw-13219	99	16	this	this	DET
taxlaw-13219	99	17	view	view	NOUN
taxlaw-13219	99	18	,	,	PUNCT
taxlaw-13219	99	19	the	the	DET
taxlaw-13219	99	20	tax	tax	NOUN
taxlaw-13219	99	21	is	be	AUX
taxlaw-13219	99	22	conceived	conceive	VERB
taxlaw-13219	99	23	as	as	ADP
taxlaw-13219	99	24	a	a	DET
taxlaw-13219	99	25	payment	payment	NOUN
taxlaw-13219	99	26	in	in	ADP
taxlaw-13219	99	27	return	return	NOUN
taxlaw-13219	99	28	for	for	ADP
taxlaw-13219	99	29	the	the	DET
taxlaw-13219	99	30	benefits	benefit	NOUN
taxlaw-13219	99	31	provided	provide	VERB
taxlaw-13219	99	32	by	by	ADP
taxlaw-13219	99	33	the	the	DET
taxlaw-13219	99	34	u.s	u.s	PROPN
taxlaw-13219	99	35	.	.	PROPN
taxlaw-13219	99	36	government	government	NOUN
taxlaw-13219	99	37	.	.	PUNCT
taxlaw-13219	100	1	one	one	NUM
taxlaw-13219	100	2	such	such	ADJ
taxlaw-13219	100	3	benefit	benefit	NOUN
taxlaw-13219	100	4	is	be	AUX
taxlaw-13219	100	5	the	the	DET
taxlaw-13219	100	6	benefit	benefit	NOUN
taxlaw-13219	100	7	of	of	ADP
taxlaw-13219	100	8	incorporation	incorporation	NOUN
taxlaw-13219	100	9	,	,	PUNCT
taxlaw-13219	100	10	and	and	CCONJ
taxlaw-13219	100	11	mainly	mainly	ADV
taxlaw-13219	100	12	the	the	DET
taxlaw-13219	100	13	limited	limited	ADJ
taxlaw-13219	100	14	liability	liability	NOUN
taxlaw-13219	100	15	protection	protection	NOUN
taxlaw-13219	100	16	.	.	PUNCT
taxlaw-13219	101	1	however	however	ADV
taxlaw-13219	101	2	,	,	PUNCT
taxlaw-13219	101	3	it	it	PRON
taxlaw-13219	101	4	is	be	AUX
taxlaw-13219	101	5	well	well	ADV
taxlaw-13219	101	6	known	know	VERB
taxlaw-13219	101	7	that	that	SCONJ
taxlaw-13219	101	8	many	many	ADJ
taxlaw-13219	101	9	entities	entity	NOUN
taxlaw-13219	101	10	benefit	benefit	VERB
taxlaw-13219	101	11	from	from	ADP
taxlaw-13219	101	12	the	the	DET
taxlaw-13219	101	13	same	same	ADJ
taxlaw-13219	101	14	benefits	benefit	NOUN
taxlaw-13219	101	15	as	as	ADP
taxlaw-13219	101	16	incorporated	incorporated	ADJ
taxlaw-13219	101	17	entities	entity	NOUN
taxlaw-13219	101	18	,	,	PUNCT
taxlaw-13219	101	19	without	without	ADP
taxlaw-13219	101	20	being	be	AUX
taxlaw-13219	101	21	subject	subject	ADJ
taxlaw-13219	101	22	to	to	ADP
taxlaw-13219	101	23	the	the	DET
taxlaw-13219	101	24	corporate	corporate	ADJ
taxlaw-13219	101	25	tax	tax	NOUN
taxlaw-13219	101	26	(	(	PUNCT
taxlaw-13219	101	27	e.g.	e.g.	ADV
taxlaw-13219	101	28	,	,	PUNCT
taxlaw-13219	101	29	llcs	llcs	NOUN
taxlaw-13219	101	30	,	,	PUNCT
taxlaw-13219	101	31	s	s	PART
taxlaw-13219	101	32	corporations	corporation	NOUN
taxlaw-13219	101	33	,	,	PUNCT
taxlaw-13219	101	34	llps	llp	NOUN
taxlaw-13219	101	35	,	,	PUNCT
taxlaw-13219	101	36	and	and	CCONJ
taxlaw-13219	101	37	so	so	ADV
taxlaw-13219	101	38	on	on	ADV
taxlaw-13219	101	39	)	)	PUNCT
taxlaw-13219	101	40	.	.	PUNCT
taxlaw-13219	102	1	another	another	DET
taxlaw-13219	102	2	possible	possible	ADJ
taxlaw-13219	102	3	benefit	benefit	NOUN
taxlaw-13219	102	4	is	be	AUX
taxlaw-13219	102	5	the	the	DET
taxlaw-13219	102	6	access	access	NOUN
taxlaw-13219	102	7	to	to	ADP
taxlaw-13219	102	8	the	the	DET
taxlaw-13219	102	9	public	public	ADJ
taxlaw-13219	102	10	equity	equity	NOUN
taxlaw-13219	102	11	market	market	NOUN
taxlaw-13219	102	12	.	.	PUNCT
taxlaw-13219	103	1	rebecca	rebecca	PROPN
taxlaw-13219	103	2	rudnick	rudnick	PROPN
taxlaw-13219	103	3	argues	argue	VERB
taxlaw-13219	103	4	that	that	SCONJ
taxlaw-13219	103	5	the	the	DET
taxlaw-13219	103	6	corporate	corporate	ADJ
taxlaw-13219	103	7	tax	tax	NOUN
taxlaw-13219	103	8	can	can	AUX
taxlaw-13219	103	9	be	be	AUX
taxlaw-13219	103	10	justified	justify	VERB
taxlaw-13219	103	11	as	as	ADP
taxlaw-13219	103	12	a	a	DET
taxlaw-13219	103	13	payment	payment	NOUN
taxlaw-13219	103	14	for	for	ADP
taxlaw-13219	103	15	the	the	DET
taxlaw-13219	103	16	greater	great	ADJ
taxlaw-13219	103	17	liquidity	liquidity	NOUN
taxlaw-13219	103	18	afforded	afford	VERB
taxlaw-13219	103	19	by	by	ADP
taxlaw-13219	103	20	access	access	NOUN
taxlaw-13219	103	21	to	to	ADP
taxlaw-13219	103	22	the	the	DET
taxlaw-13219	103	23	public	public	ADJ
taxlaw-13219	103	24	equity	equity	NOUN
taxlaw-13219	103	25	market.16	market.16	PROPN
taxlaw-13219	103	26	recall	recall	VERB
taxlaw-13219	103	27	that	that	SCONJ
taxlaw-13219	103	28	the	the	DET
taxlaw-13219	103	29	corporate	corporate	ADJ
taxlaw-13219	103	30	tax	tax	NOUN
taxlaw-13219	103	31	applies	apply	VERB
taxlaw-13219	103	32	almost	almost	ADV
taxlaw-13219	103	33	only	only	ADV
taxlaw-13219	103	34	to	to	PART
taxlaw-13219	103	35	publicly	publicly	ADV
taxlaw-13219	103	36	held	hold	VERB
taxlaw-13219	103	37	c	c	PROPN
taxlaw-13219	103	38	corporations	corporation	NOUN
taxlaw-13219	103	39	.	.	PUNCT
taxlaw-13219	104	1	this	this	DET
taxlaw-13219	104	2	fact	fact	NOUN
taxlaw-13219	104	3	creates	create	VERB
taxlaw-13219	104	4	a	a	DET
taxlaw-13219	104	5	correlation	correlation	NOUN
taxlaw-13219	104	6	between	between	ADP
taxlaw-13219	104	7	access	access	NOUN
taxlaw-13219	104	8	to	to	ADP
taxlaw-13219	104	9	public	public	ADJ
taxlaw-13219	104	10	equity	equity	NOUN
taxlaw-13219	104	11	markets	market	NOUN
taxlaw-13219	104	12	and	and	CCONJ
taxlaw-13219	104	13	the	the	DET
taxlaw-13219	104	14	corporate	corporate	ADJ
taxlaw-13219	104	15	tax	tax	NOUN
taxlaw-13219	104	16	.	.	PUNCT
taxlaw-13219	105	1	however	however	ADV
taxlaw-13219	105	2	,	,	PUNCT
taxlaw-13219	105	3	the	the	DET
taxlaw-13219	105	4	current	current	ADJ
taxlaw-13219	105	5	corporate	corporate	ADJ
taxlaw-13219	105	6	tax	tax	NOUN
taxlaw-13219	105	7	does	do	AUX
taxlaw-13219	105	8	not	not	PART
taxlaw-13219	105	9	reflect	reflect	VERB
taxlaw-13219	105	10	the	the	DET
taxlaw-13219	105	11	liquidity	liquidity	NOUN
taxlaw-13219	105	12	of	of	ADP
taxlaw-13219	105	13	the	the	DET
taxlaw-13219	105	14	corporation	corporation	NOUN
taxlaw-13219	105	15	and	and	CCONJ
taxlaw-13219	105	16	is	be	AUX
taxlaw-13219	105	17	not	not	PART
taxlaw-13219	105	18	even	even	ADV
taxlaw-13219	105	19	linked	link	VERB
taxlaw-13219	105	20	to	to	ADP
taxlaw-13219	105	21	it	it	PRON
taxlaw-13219	105	22	(	(	PUNCT
taxlaw-13219	105	23	e.g.	e.g.	ADV
taxlaw-13219	105	24	,	,	PUNCT
taxlaw-13219	105	25	it	it	PRON
taxlaw-13219	105	26	is	be	AUX
taxlaw-13219	105	27	not	not	PART
taxlaw-13219	105	28	linked	link	VERB
taxlaw-13219	105	29	to	to	ADP
taxlaw-13219	105	30	the	the	DET
taxlaw-13219	105	31	outstanding	outstanding	ADJ
taxlaw-13219	105	32	corporate	corporate	ADJ
taxlaw-13219	105	33	equity	equity	NOUN
taxlaw-13219	105	34	)	)	PUNCT
taxlaw-13219	105	35	.	.	PUNCT
taxlaw-13219	106	1	hence	hence	ADV
taxlaw-13219	106	2	,	,	PUNCT
taxlaw-13219	106	3	it	it	PRON
taxlaw-13219	106	4	seems	seem	VERB
taxlaw-13219	106	5	that	that	SCONJ
taxlaw-13219	106	6	this	this	DET
taxlaw-13219	106	7	approach	approach	NOUN
taxlaw-13219	106	8	supports	support	VERB
taxlaw-13219	106	9	a	a	DET
taxlaw-13219	106	10	different	different	ADJ
taxlaw-13219	106	11	system	system	NOUN
taxlaw-13219	106	12	of	of	ADP
taxlaw-13219	106	13	taxation	taxation	NOUN
taxlaw-13219	106	14	,	,	PUNCT
taxlaw-13219	106	15	rather	rather	ADV
taxlaw-13219	106	16	than	than	ADP
taxlaw-13219	106	17	the	the	DET
taxlaw-13219	106	18	current	current	ADJ
taxlaw-13219	106	19	corporate	corporate	ADJ
taxlaw-13219	106	20	tax	tax	NOUN
taxlaw-13219	106	21	.	.	PUNCT
taxlaw-13219	107	1	4	4	X
taxlaw-13219	107	2	.	.	X
taxlaw-13219	107	3	restraining	restrain	VERB
taxlaw-13219	107	4	undesirable	undesirable	ADJ
taxlaw-13219	107	5	corporate	corporate	ADJ
taxlaw-13219	107	6	management	management	NOUN
taxlaw-13219	107	7	accumulation	accumulation	NOUN
taxlaw-13219	107	8	of	of	ADP
taxlaw-13219	107	9	power	power	NOUN
taxlaw-13219	107	10	reuven	reuven	VERB
taxlaw-13219	107	11	avi	avi	PROPN
taxlaw-13219	107	12	-	-	PUNCT
taxlaw-13219	107	13	yonah	yonah	NOUN
taxlaw-13219	107	14	defended	defend	VERB
taxlaw-13219	107	15	the	the	DET
taxlaw-13219	107	16	corporate	corporate	ADJ
taxlaw-13219	107	17	tax	tax	NOUN
taxlaw-13219	107	18	as	as	ADP
taxlaw-13219	107	19	a	a	DET
taxlaw-13219	107	20	means	means	NOUN
taxlaw-13219	107	21	of	of	ADP
taxlaw-13219	107	22	curbing	curb	VERB
taxlaw-13219	107	23	excessive	excessive	ADJ
taxlaw-13219	107	24	accumulation	accumulation	NOUN
taxlaw-13219	107	25	of	of	ADP
taxlaw-13219	107	26	economic	economic	ADJ
taxlaw-13219	107	27	power	power	NOUN
taxlaw-13219	107	28	by	by	ADP
taxlaw-13219	107	29	corporate	corporate	ADJ
taxlaw-13219	107	30	managers	manager	NOUN
taxlaw-13219	107	31	.	.	PUNCT
taxlaw-13219	108	1	avi	avi	PROPN
taxlaw-13219	108	2	-	-	PUNCT
taxlaw-13219	108	3	yonah	yonah	PROPN
taxlaw-13219	108	4	acknowledges	acknowledge	VERB
taxlaw-13219	108	5	that	that	SCONJ
taxlaw-13219	108	6	some	some	PRON
taxlaw-13219	108	7	of	of	ADP
taxlaw-13219	108	8	the	the	DET
taxlaw-13219	108	9	potential	potential	ADJ
taxlaw-13219	108	10	harms	harm	NOUN
taxlaw-13219	108	11	of	of	ADP
taxlaw-13219	108	12	this	this	DET
taxlaw-13219	108	13	accumulation	accumulation	NOUN
taxlaw-13219	108	14	of	of	ADP
taxlaw-13219	108	15	powers	power	NOUN
taxlaw-13219	108	16	are	be	AUX
taxlaw-13219	108	17	already	already	ADV
taxlaw-13219	108	18	specifically	specifically	ADV
taxlaw-13219	108	19	regulated	regulate	VERB
taxlaw-13219	108	20	(	(	PUNCT
taxlaw-13219	108	21	environmental	environmental	ADJ
taxlaw-13219	108	22	,	,	PUNCT
taxlaw-13219	108	23	labor	labor	NOUN
taxlaw-13219	108	24	,	,	PUNCT
taxlaw-13219	108	25	etc	etc	X
taxlaw-13219	108	26	.	.	X
taxlaw-13219	108	27	)	)	PUNCT
taxlaw-13219	108	28	.	.	PUNCT
taxlaw-13219	109	1	however	however	ADV
taxlaw-13219	109	2	,	,	PUNCT
taxlaw-13219	109	3	avi	avi	NOUN
taxlaw-13219	109	4	-	-	PUNCT
taxlaw-13219	109	5	yonah	yonah	NOUN
taxlaw-13219	109	6	adds	add	VERB
taxlaw-13219	109	7	that	that	SCONJ
taxlaw-13219	109	8	these	these	DET
taxlaw-13219	109	9	regulations	regulation	NOUN
taxlaw-13219	109	10	fail	fail	VERB
taxlaw-13219	109	11	to	to	PART
taxlaw-13219	109	12	adequately	adequately	ADV
taxlaw-13219	109	13	address	address	VERB
taxlaw-13219	109	14	the	the	DET
taxlaw-13219	109	15	ordinary	ordinary	ADJ
taxlaw-13219	109	16	accumulation	accumulation	NOUN
taxlaw-13219	109	17	of	of	ADP
taxlaw-13219	109	18	corporate	corporate	ADJ
taxlaw-13219	109	19	power	power	NOUN
taxlaw-13219	109	20	through	through	ADP
taxlaw-13219	109	21	straightforward	straightforward	ADJ
taxlaw-13219	109	22	money	money	NOUN
taxlaw-13219	109	23	-	-	PUNCT
taxlaw-13219	109	24	making	make	VERB
taxlaw-13219	109	25	businesses	business	NOUN
taxlaw-13219	109	26	.	.	PUNCT
taxlaw-13219	110	1	hence	hence	ADV
taxlaw-13219	110	2	,	,	PUNCT
taxlaw-13219	110	3	only	only	ADV
taxlaw-13219	110	4	taxation	taxation	NOUN
taxlaw-13219	110	5	can	can	AUX
taxlaw-13219	110	6	achieve	achieve	VERB
taxlaw-13219	110	7	regulation	regulation	NOUN
taxlaw-13219	110	8	of	of	ADP
taxlaw-13219	110	9	excessive	excessive	ADJ
taxlaw-13219	110	10	accumulation	accumulation	NOUN
taxlaw-13219	110	11	of	of	ADP
taxlaw-13219	110	12	economic	economic	ADJ
taxlaw-13219	110	13	power	power	NOUN
taxlaw-13219	110	14	by	by	ADP
taxlaw-13219	110	15	16	16	NUM
taxlaw-13219	110	16	rebecca	rebecca	PROPN
taxlaw-13219	110	17	s.	s.	PROPN
taxlaw-13219	110	18	rudnick	rudnick	PROPN
taxlaw-13219	110	19	,	,	PUNCT
taxlaw-13219	110	20	who	who	PRON
taxlaw-13219	110	21	should	should	AUX
taxlaw-13219	110	22	pay	pay	VERB
taxlaw-13219	110	23	the	the	DET
taxlaw-13219	110	24	corporate	corporate	ADJ
taxlaw-13219	110	25	tax	tax	NOUN
taxlaw-13219	110	26	in	in	ADP
taxlaw-13219	110	27	a	a	DET
taxlaw-13219	110	28	flat	flat	ADJ
taxlaw-13219	110	29	tax	tax	NOUN
taxlaw-13219	110	30	world	world	NOUN
taxlaw-13219	110	31	?	?	PUNCT
taxlaw-13219	110	32	,	,	PUNCT
taxlaw-13219	110	33	39	39	NUM
taxlaw-13219	110	34	case	case	NOUN
taxlaw-13219	110	35	w.	w.	NOUN
taxlaw-13219	110	36	rsrv	rsrv	VERB
taxlaw-13219	110	37	.	.	PUNCT
taxlaw-13219	111	1	l.	l.	PROPN
taxlaw-13219	111	2	rev	rev	PROPN
taxlaw-13219	111	3	.	.	PROPN
taxlaw-13219	112	1	965	965	NUM
taxlaw-13219	112	2	,	,	PUNCT
taxlaw-13219	112	3	985–86	985–86	NUM
taxlaw-13219	112	4	(	(	PUNCT
taxlaw-13219	112	5	1989	1989	NUM
taxlaw-13219	112	6	)	)	PUNCT
taxlaw-13219	112	7	.	.	PUNCT
taxlaw-13219	113	1	58	58	NUM
taxlaw-13219	113	2	columbia	columbia	PROPN
taxlaw-13219	113	3	journal	journal	PROPN
taxlaw-13219	113	4	of	of	ADP
taxlaw-13219	113	5	tax	tax	NOUN
taxlaw-13219	113	6	law	law	NOUN
taxlaw-13219	113	7	[	[	X
taxlaw-13219	113	8	vol	vol	X
taxlaw-13219	113	9	16:1	16:1	NUM
taxlaw-13219	113	10	corporate	corporate	ADJ
taxlaw-13219	113	11	managers.17	managers.17	NOUN
taxlaw-13219	113	12	in	in	ADP
taxlaw-13219	113	13	the	the	DET
taxlaw-13219	113	14	article	article	NOUN
taxlaw-13219	113	15	we	we	PRON
taxlaw-13219	113	16	raise	raise	VERB
taxlaw-13219	113	17	a	a	DET
taxlaw-13219	113	18	counterargument	counterargument	NOUN
taxlaw-13219	113	19	to	to	ADP
taxlaw-13219	113	20	avi	avi	VERB
taxlaw-13219	113	21	-	-	PUNCT
taxlaw-13219	113	22	yonah	yonah	NOUN
taxlaw-13219	113	23	’s	’s	PART
taxlaw-13219	113	24	argument	argument	NOUN
taxlaw-13219	113	25	(	(	PUNCT
taxlaw-13219	113	26	which	which	PRON
taxlaw-13219	113	27	is	be	AUX
taxlaw-13219	113	28	distinct	distinct	ADJ
taxlaw-13219	113	29	from	from	ADP
taxlaw-13219	113	30	the	the	DET
taxlaw-13219	113	31	counterarguments	counterargument	NOUN
taxlaw-13219	113	32	raised	raise	VERB
taxlaw-13219	113	33	by	by	ADP
taxlaw-13219	113	34	brauner).18	brauner).18	PROPN
taxlaw-13219	113	35	it	it	PRON
taxlaw-13219	113	36	appears	appear	VERB
taxlaw-13219	113	37	to	to	ADP
taxlaw-13219	113	38	us	we	PRON
taxlaw-13219	113	39	that	that	SCONJ
taxlaw-13219	113	40	avi	avi	NOUN
taxlaw-13219	113	41	-	-	PUNCT
taxlaw-13219	113	42	yonah	yonah	NOUN
taxlaw-13219	113	43	’s	’s	PART
taxlaw-13219	113	44	argument	argument	NOUN
taxlaw-13219	113	45	depends	depend	VERB
taxlaw-13219	113	46	on	on	ADP
taxlaw-13219	113	47	two	two	NUM
taxlaw-13219	113	48	questions	question	NOUN
taxlaw-13219	113	49	,	,	PUNCT
taxlaw-13219	113	50	which	which	PRON
taxlaw-13219	113	51	are	be	AUX
taxlaw-13219	113	52	highly	highly	ADV
taxlaw-13219	113	53	controversial	controversial	ADJ
taxlaw-13219	113	54	among	among	ADP
taxlaw-13219	113	55	economists	economist	NOUN
taxlaw-13219	113	56	:	:	PUNCT
taxlaw-13219	113	57	(	(	PUNCT
taxlaw-13219	113	58	1	1	X
taxlaw-13219	113	59	)	)	PUNCT
taxlaw-13219	113	60	who	who	PRON
taxlaw-13219	113	61	bears	bear	VERB
taxlaw-13219	113	62	the	the	DET
taxlaw-13219	113	63	economic	economic	ADJ
taxlaw-13219	113	64	burden	burden	NOUN
taxlaw-13219	113	65	of	of	ADP
taxlaw-13219	113	66	the	the	DET
taxlaw-13219	113	67	corporate	corporate	ADJ
taxlaw-13219	113	68	tax	tax	NOUN
taxlaw-13219	113	69	?	?	PUNCT
taxlaw-13219	114	1	and	and	CCONJ
taxlaw-13219	114	2	(	(	PUNCT
taxlaw-13219	114	3	2	2	X
taxlaw-13219	114	4	)	)	PUNCT
taxlaw-13219	114	5	what	what	PRON
taxlaw-13219	114	6	are	be	AUX
taxlaw-13219	114	7	the	the	DET
taxlaw-13219	114	8	effects	effect	NOUN
taxlaw-13219	114	9	of	of	ADP
taxlaw-13219	114	10	the	the	DET
taxlaw-13219	114	11	corporate	corporate	ADJ
taxlaw-13219	114	12	tax	tax	NOUN
taxlaw-13219	114	13	on	on	ADP
taxlaw-13219	114	14	the	the	DET
taxlaw-13219	114	15	retention	retention	NOUN
taxlaw-13219	114	16	of	of	ADP
taxlaw-13219	114	17	profit	profit	NOUN
taxlaw-13219	114	18	?	?	PUNCT
taxlaw-13219	115	1	the	the	DET
taxlaw-13219	115	2	next	next	ADJ
taxlaw-13219	115	3	example	example	NOUN
taxlaw-13219	115	4	will	will	AUX
taxlaw-13219	115	5	illustrate	illustrate	VERB
taxlaw-13219	115	6	this	this	DET
taxlaw-13219	115	7	counterargument	counterargument	NOUN
taxlaw-13219	115	8	:	:	PUNCT
taxlaw-13219	115	9	assume	assume	VERB
taxlaw-13219	115	10	a	a	DET
taxlaw-13219	115	11	world	world	NOUN
taxlaw-13219	115	12	without	without	ADP
taxlaw-13219	115	13	a	a	DET
taxlaw-13219	115	14	corporate	corporate	ADJ
taxlaw-13219	115	15	tax	tax	NOUN
taxlaw-13219	115	16	.	.	PUNCT
taxlaw-13219	116	1	in	in	ADP
taxlaw-13219	116	2	addition	addition	NOUN
taxlaw-13219	116	3	,	,	PUNCT
taxlaw-13219	116	4	assume	assume	VERB
taxlaw-13219	116	5	that	that	SCONJ
taxlaw-13219	116	6	a	a	DET
taxlaw-13219	116	7	publicly	publicly	ADV
taxlaw-13219	116	8	held	hold	VERB
taxlaw-13219	116	9	corporation	corporation	NOUN
taxlaw-13219	116	10	has	have	VERB
taxlaw-13219	116	11	an	an	DET
taxlaw-13219	116	12	income	income	NOUN
taxlaw-13219	116	13	of	of	ADP
taxlaw-13219	116	14	$	$	SYM
taxlaw-13219	116	15	100	100	NUM
taxlaw-13219	116	16	million	million	NUM
taxlaw-13219	116	17	a	a	DET
taxlaw-13219	116	18	year	year	NOUN
taxlaw-13219	116	19	.	.	PUNCT
taxlaw-13219	117	1	each	each	DET
taxlaw-13219	117	2	year	year	NOUN
taxlaw-13219	117	3	40	40	NUM
taxlaw-13219	117	4	%	%	NOUN
taxlaw-13219	117	5	of	of	ADP
taxlaw-13219	117	6	the	the	DET
taxlaw-13219	117	7	profits	profit	NOUN
taxlaw-13219	117	8	are	be	AUX
taxlaw-13219	117	9	distributed	distribute	VERB
taxlaw-13219	117	10	(	(	PUNCT
taxlaw-13219	117	11	$	$	SYM
taxlaw-13219	117	12	40	40	NUM
taxlaw-13219	117	13	million	million	NUM
taxlaw-13219	117	14	a	a	DET
taxlaw-13219	117	15	year	year	NOUN
taxlaw-13219	117	16	)	)	PUNCT
taxlaw-13219	117	17	and	and	CCONJ
taxlaw-13219	117	18	60	60	NUM
taxlaw-13219	117	19	%	%	NOUN
taxlaw-13219	117	20	of	of	ADP
taxlaw-13219	117	21	the	the	DET
taxlaw-13219	117	22	income	income	NOUN
taxlaw-13219	117	23	is	be	AUX
taxlaw-13219	117	24	retained	retain	VERB
taxlaw-13219	117	25	in	in	ADP
taxlaw-13219	117	26	the	the	DET
taxlaw-13219	117	27	corporation	corporation	NOUN
taxlaw-13219	117	28	(	(	PUNCT
taxlaw-13219	117	29	$	$	SYM
taxlaw-13219	117	30	60	60	NUM
taxlaw-13219	117	31	million	million	NUM
taxlaw-13219	117	32	a	a	DET
taxlaw-13219	117	33	year	year	NOUN
taxlaw-13219	117	34	)	)	PUNCT
taxlaw-13219	117	35	.	.	PUNCT
taxlaw-13219	118	1	these	these	DET
taxlaw-13219	118	2	$	$	SYM
taxlaw-13219	118	3	60	60	NUM
taxlaw-13219	118	4	million	million	NUM
taxlaw-13219	118	5	a	a	DET
taxlaw-13219	118	6	year	year	NOUN
taxlaw-13219	118	7	are	be	AUX
taxlaw-13219	118	8	accumulated	accumulate	VERB
taxlaw-13219	118	9	in	in	ADP
taxlaw-13219	118	10	the	the	DET
taxlaw-13219	118	11	corporation	corporation	NOUN
taxlaw-13219	118	12	and	and	CCONJ
taxlaw-13219	118	13	are	be	AUX
taxlaw-13219	118	14	creating	create	VERB
taxlaw-13219	118	15	the	the	DET
taxlaw-13219	118	16	undesirable	undesirable	ADJ
taxlaw-13219	118	17	corporate	corporate	ADJ
taxlaw-13219	118	18	management	management	NOUN
taxlaw-13219	118	19	accumulation	accumulation	NOUN
taxlaw-13219	118	20	of	of	ADP
taxlaw-13219	118	21	power	power	NOUN
taxlaw-13219	118	22	.	.	PUNCT
taxlaw-13219	119	1	now	now	ADV
taxlaw-13219	119	2	,	,	PUNCT
taxlaw-13219	119	3	assume	assume	VERB
taxlaw-13219	119	4	that	that	SCONJ
taxlaw-13219	119	5	a	a	DET
taxlaw-13219	119	6	corporate	corporate	ADJ
taxlaw-13219	119	7	tax	tax	NOUN
taxlaw-13219	119	8	of	of	ADP
taxlaw-13219	119	9	20	20	NUM
taxlaw-13219	119	10	%	%	NOUN
taxlaw-13219	119	11	is	be	AUX
taxlaw-13219	119	12	levied	levy	VERB
taxlaw-13219	119	13	.	.	PUNCT
taxlaw-13219	120	1	what	what	PRON
taxlaw-13219	120	2	would	would	AUX
taxlaw-13219	120	3	be	be	AUX
taxlaw-13219	120	4	the	the	DET
taxlaw-13219	120	5	result	result	NOUN
taxlaw-13219	120	6	?	?	PUNCT
taxlaw-13219	121	1	under	under	ADP
taxlaw-13219	121	2	one	one	NUM
taxlaw-13219	121	3	scenario	scenario	NOUN
taxlaw-13219	121	4	,	,	PUNCT
taxlaw-13219	121	5	it	it	PRON
taxlaw-13219	121	6	is	be	AUX
taxlaw-13219	121	7	possible	possible	ADJ
taxlaw-13219	121	8	that	that	SCONJ
taxlaw-13219	121	9	the	the	DET
taxlaw-13219	121	10	after	after	ADP
taxlaw-13219	121	11	-	-	PUNCT
taxlaw-13219	121	12	tax	tax	NOUN
taxlaw-13219	121	13	income	income	NOUN
taxlaw-13219	121	14	of	of	ADP
taxlaw-13219	121	15	the	the	DET
taxlaw-13219	121	16	corporation	corporation	NOUN
taxlaw-13219	121	17	will	will	AUX
taxlaw-13219	121	18	be	be	AUX
taxlaw-13219	121	19	$	$	SYM
taxlaw-13219	121	20	80	80	NUM
taxlaw-13219	121	21	million	million	NUM
taxlaw-13219	121	22	and	and	CCONJ
taxlaw-13219	121	23	60	60	NUM
taxlaw-13219	121	24	%	%	NOUN
taxlaw-13219	121	25	of	of	ADP
taxlaw-13219	121	26	it	it	PRON
taxlaw-13219	121	27	will	will	AUX
taxlaw-13219	121	28	be	be	AUX
taxlaw-13219	121	29	retained	retain	VERB
taxlaw-13219	121	30	,	,	PUNCT
taxlaw-13219	121	31	such	such	ADJ
taxlaw-13219	121	32	that	that	SCONJ
taxlaw-13219	121	33	the	the	DET
taxlaw-13219	121	34	manager	manager	NOUN
taxlaw-13219	121	35	will	will	AUX
taxlaw-13219	121	36	control	control	VERB
taxlaw-13219	121	37	only	only	ADV
taxlaw-13219	121	38	additional	additional	ADJ
taxlaw-13219	121	39	$	$	SYM
taxlaw-13219	121	40	48	48	NUM
taxlaw-13219	121	41	million	million	NUM
taxlaw-13219	121	42	(	(	PUNCT
taxlaw-13219	121	43	60%*$80	60%*$80	NUM
taxlaw-13219	121	44	million	million	NUM
taxlaw-13219	121	45	)	)	PUNCT
taxlaw-13219	121	46	.	.	PUNCT
taxlaw-13219	122	1	but	but	CCONJ
taxlaw-13219	122	2	this	this	PRON
taxlaw-13219	122	3	is	be	AUX
taxlaw-13219	122	4	not	not	PART
taxlaw-13219	122	5	the	the	DET
taxlaw-13219	122	6	only	only	ADJ
taxlaw-13219	122	7	possible	possible	ADJ
taxlaw-13219	122	8	scenario	scenario	NOUN
taxlaw-13219	122	9	.	.	PUNCT
taxlaw-13219	123	1	an	an	DET
taxlaw-13219	123	2	alternative	alternative	ADJ
taxlaw-13219	123	3	scenario	scenario	NOUN
taxlaw-13219	123	4	is	be	AUX
taxlaw-13219	123	5	that	that	SCONJ
taxlaw-13219	123	6	the	the	DET
taxlaw-13219	123	7	customers	customer	NOUN
taxlaw-13219	123	8	or	or	CCONJ
taxlaw-13219	123	9	the	the	DET
taxlaw-13219	123	10	employees	employee	NOUN
taxlaw-13219	123	11	will	will	AUX
taxlaw-13219	123	12	bear	bear	VERB
taxlaw-13219	123	13	the	the	DET
taxlaw-13219	123	14	economic	economic	ADJ
taxlaw-13219	123	15	burden	burden	NOUN
taxlaw-13219	123	16	of	of	ADP
taxlaw-13219	123	17	the	the	DET
taxlaw-13219	123	18	tax	tax	NOUN
taxlaw-13219	123	19	.	.	PUNCT
taxlaw-13219	124	1	for	for	ADP
taxlaw-13219	124	2	example	example	NOUN
taxlaw-13219	124	3	,	,	PUNCT
taxlaw-13219	124	4	the	the	DET
taxlaw-13219	124	5	customers	customer	NOUN
taxlaw-13219	124	6	might	might	AUX
taxlaw-13219	124	7	pay	pay	VERB
taxlaw-13219	124	8	higher	high	ADJ
taxlaw-13219	124	9	prices	price	NOUN
taxlaw-13219	124	10	for	for	ADP
taxlaw-13219	124	11	the	the	DET
taxlaw-13219	124	12	corporation	corporation	NOUN
taxlaw-13219	124	13	’s	’s	PART
taxlaw-13219	124	14	products	product	NOUN
taxlaw-13219	124	15	,	,	PUNCT
taxlaw-13219	124	16	or	or	CCONJ
taxlaw-13219	124	17	the	the	DET
taxlaw-13219	124	18	corporation	corporation	NOUN
taxlaw-13219	124	19	might	might	AUX
taxlaw-13219	124	20	lower	lower	VERB
taxlaw-13219	124	21	the	the	DET
taxlaw-13219	124	22	employee	employee	NOUN
taxlaw-13219	124	23	’s	’s	PART
taxlaw-13219	124	24	salaries	salary	NOUN
taxlaw-13219	124	25	;	;	PUNCT
taxlaw-13219	124	26	as	as	ADP
taxlaw-13219	124	27	a	a	DET
taxlaw-13219	124	28	result	result	NOUN
taxlaw-13219	124	29	,	,	PUNCT
taxlaw-13219	124	30	the	the	DET
taxlaw-13219	124	31	corporation	corporation	NOUN
taxlaw-13219	124	32	may	may	AUX
taxlaw-13219	124	33	retain	retain	VERB
taxlaw-13219	124	34	the	the	DET
taxlaw-13219	124	35	same	same	ADJ
taxlaw-13219	124	36	amount	amount	NOUN
taxlaw-13219	124	37	of	of	ADP
taxlaw-13219	124	38	after	after	ADP
taxlaw-13219	124	39	-	-	PUNCT
taxlaw-13219	124	40	tax	tax	NOUN
taxlaw-13219	124	41	income	income	NOUN
taxlaw-13219	124	42	.	.	PUNCT
taxlaw-13219	125	1	under	under	ADP
taxlaw-13219	125	2	this	this	DET
taxlaw-13219	125	3	scenario	scenario	NOUN
taxlaw-13219	125	4	,	,	PUNCT
taxlaw-13219	125	5	the	the	DET
taxlaw-13219	125	6	managers	manager	NOUN
taxlaw-13219	125	7	will	will	AUX
taxlaw-13219	125	8	retain	retain	VERB
taxlaw-13219	125	9	control	control	NOUN
taxlaw-13219	125	10	on	on	ADP
taxlaw-13219	125	11	the	the	DET
taxlaw-13219	125	12	same	same	ADJ
taxlaw-13219	125	13	amount	amount	NOUN
taxlaw-13219	125	14	of	of	ADP
taxlaw-13219	125	15	money	money	NOUN
taxlaw-13219	125	16	.	.	PUNCT
taxlaw-13219	126	1	another	another	DET
taxlaw-13219	126	2	possible	possible	ADJ
taxlaw-13219	126	3	scenario	scenario	NOUN
taxlaw-13219	126	4	is	be	AUX
taxlaw-13219	126	5	that	that	SCONJ
taxlaw-13219	126	6	the	the	DET
taxlaw-13219	126	7	after	after	ADP
taxlaw-13219	126	8	-	-	PUNCT
taxlaw-13219	126	9	tax	tax	NOUN
taxlaw-13219	126	10	income	income	NOUN
taxlaw-13219	126	11	of	of	ADP
taxlaw-13219	126	12	the	the	DET
taxlaw-13219	126	13	corporation	corporation	NOUN
taxlaw-13219	126	14	will	will	AUX
taxlaw-13219	126	15	be	be	AUX
taxlaw-13219	126	16	indeed	indeed	ADV
taxlaw-13219	126	17	reduced	reduce	VERB
taxlaw-13219	126	18	to	to	ADP
taxlaw-13219	126	19	$	$	SYM
taxlaw-13219	126	20	80	80	NUM
taxlaw-13219	126	21	million	million	NUM
taxlaw-13219	126	22	.	.	PUNCT
taxlaw-13219	127	1	however	however	ADV
taxlaw-13219	127	2	,	,	PUNCT
taxlaw-13219	127	3	under	under	ADP
taxlaw-13219	127	4	this	this	DET
taxlaw-13219	127	5	scenario	scenario	NOUN
taxlaw-13219	127	6	,	,	PUNCT
taxlaw-13219	127	7	the	the	DET
taxlaw-13219	127	8	corporation	corporation	NOUN
taxlaw-13219	127	9	might	might	AUX
taxlaw-13219	127	10	decide	decide	VERB
taxlaw-13219	127	11	to	to	PART
taxlaw-13219	127	12	reduce	reduce	VERB
taxlaw-13219	127	13	the	the	DET
taxlaw-13219	127	14	amount	amount	NOUN
taxlaw-13219	127	15	of	of	ADP
taxlaw-13219	127	16	its	its	PRON
taxlaw-13219	127	17	distributions	distribution	NOUN
taxlaw-13219	127	18	.	.	PUNCT
taxlaw-13219	128	1	for	for	ADP
taxlaw-13219	128	2	example	example	NOUN
taxlaw-13219	128	3	,	,	PUNCT
taxlaw-13219	128	4	they	they	PRON
taxlaw-13219	128	5	may	may	AUX
taxlaw-13219	128	6	convince	convince	VERB
taxlaw-13219	128	7	the	the	DET
taxlaw-13219	128	8	shareholders	shareholder	NOUN
taxlaw-13219	128	9	that	that	SCONJ
taxlaw-13219	128	10	the	the	DET
taxlaw-13219	128	11	corporation	corporation	NOUN
taxlaw-13219	128	12	needs	need	VERB
taxlaw-13219	128	13	to	to	PART
taxlaw-13219	128	14	retain	retain	VERB
taxlaw-13219	128	15	$	$	SYM
taxlaw-13219	128	16	60	60	NUM
taxlaw-13219	128	17	million	million	NUM
taxlaw-13219	128	18	a	a	DET
taxlaw-13219	128	19	year	year	NOUN
taxlaw-13219	128	20	;	;	PUNCT
taxlaw-13219	128	21	and	and	CCONJ
taxlaw-13219	128	22	as	as	ADP
taxlaw-13219	128	23	a	a	DET
taxlaw-13219	128	24	result	result	NOUN
taxlaw-13219	128	25	,	,	PUNCT
taxlaw-13219	128	26	under	under	ADP
taxlaw-13219	128	27	these	these	DET
taxlaw-13219	128	28	circumstances	circumstance	NOUN
taxlaw-13219	128	29	,	,	PUNCT
taxlaw-13219	128	30	the	the	DET
taxlaw-13219	128	31	managers	manager	NOUN
taxlaw-13219	128	32	will	will	AUX
taxlaw-13219	128	33	,	,	PUNCT
taxlaw-13219	128	34	again	again	ADV
taxlaw-13219	128	35	,	,	PUNCT
taxlaw-13219	128	36	retain	retain	VERB
taxlaw-13219	128	37	the	the	DET
taxlaw-13219	128	38	same	same	ADJ
taxlaw-13219	128	39	amount	amount	NOUN
taxlaw-13219	128	40	of	of	ADP
taxlaw-13219	128	41	profits	profit	NOUN
taxlaw-13219	128	42	under	under	ADP
taxlaw-13219	128	43	their	their	PRON
taxlaw-13219	128	44	control	control	NOUN
taxlaw-13219	128	45	.	.	PUNCT
taxlaw-13219	129	1	this	this	DET
taxlaw-13219	129	2	example	example	NOUN
taxlaw-13219	129	3	illustrates	illustrate	VERB
taxlaw-13219	129	4	that	that	SCONJ
taxlaw-13219	129	5	avi	avi	NOUN
taxlaw-13219	129	6	-	-	PUNCT
taxlaw-13219	129	7	yonah	yonah	NOUN
taxlaw-13219	129	8	’s	’s	PART
taxlaw-13219	129	9	argument	argument	NOUN
taxlaw-13219	129	10	depends	depend	VERB
taxlaw-13219	129	11	on	on	ADP
taxlaw-13219	129	12	the	the	DET
taxlaw-13219	129	13	two	two	NUM
taxlaw-13219	129	14	following	follow	VERB
taxlaw-13219	129	15	questions	question	NOUN
taxlaw-13219	129	16	:	:	PUNCT
taxlaw-13219	129	17	(	(	PUNCT
taxlaw-13219	129	18	1	1	X
taxlaw-13219	129	19	)	)	PUNCT
taxlaw-13219	129	20	who	who	PRON
taxlaw-13219	129	21	bears	bear	VERB
taxlaw-13219	129	22	the	the	DET
taxlaw-13219	129	23	economic	economic	ADJ
taxlaw-13219	129	24	burden	burden	NOUN
taxlaw-13219	129	25	of	of	ADP
taxlaw-13219	129	26	the	the	DET
taxlaw-13219	129	27	corporate	corporate	ADJ
taxlaw-13219	129	28	tax	tax	NOUN
taxlaw-13219	129	29	,	,	PUNCT
taxlaw-13219	129	30	and	and	CCONJ
taxlaw-13219	129	31	(	(	PUNCT
taxlaw-13219	129	32	2	2	X
taxlaw-13219	129	33	)	)	PUNCT
taxlaw-13219	129	34	what	what	PRON
taxlaw-13219	129	35	are	be	AUX
taxlaw-13219	129	36	the	the	DET
taxlaw-13219	129	37	effects	effect	NOUN
taxlaw-13219	129	38	of	of	ADP
taxlaw-13219	129	39	the	the	DET
taxlaw-13219	129	40	corporate	corporate	ADJ
taxlaw-13219	129	41	tax	tax	NOUN
taxlaw-13219	129	42	on	on	ADP
taxlaw-13219	129	43	the	the	DET
taxlaw-13219	129	44	retention	retention	NOUN
taxlaw-13219	129	45	of	of	ADP
taxlaw-13219	129	46	profit	profit	NOUN
taxlaw-13219	129	47	?	?	PUNCT
taxlaw-13219	130	1	for	for	ADP
taxlaw-13219	130	2	all	all	PRON
taxlaw-13219	130	3	of	of	ADP
taxlaw-13219	130	4	the	the	DET
taxlaw-13219	130	5	above	above	ADJ
taxlaw-13219	130	6	reasons	reason	NOUN
taxlaw-13219	130	7	,	,	PUNCT
taxlaw-13219	130	8	the	the	DET
taxlaw-13219	130	9	dominant	dominant	ADJ
taxlaw-13219	130	10	view	view	NOUN
taxlaw-13219	130	11	in	in	ADP
taxlaw-13219	130	12	the	the	DET
taxlaw-13219	130	13	academic	academic	ADJ
taxlaw-13219	130	14	literature	literature	NOUN
taxlaw-13219	130	15	is	be	AUX
taxlaw-13219	130	16	that	that	SCONJ
taxlaw-13219	130	17	there	there	PRON
taxlaw-13219	130	18	is	be	VERB
taxlaw-13219	130	19	no	no	DET
taxlaw-13219	130	20	persuasive	persuasive	ADJ
taxlaw-13219	130	21	justification	justification	NOUN
taxlaw-13219	130	22	for	for	ADP
taxlaw-13219	130	23	the	the	DET
taxlaw-13219	130	24	corporate	corporate	ADJ
taxlaw-13219	130	25	tax	tax	NOUN
taxlaw-13219	130	26	.	.	PUNCT
taxlaw-13219	131	1	in	in	ADP
taxlaw-13219	131	2	part	part	NOUN
taxlaw-13219	131	3	iv	iv	ADP
taxlaw-13219	131	4	below	below	ADV
taxlaw-13219	131	5	,	,	PUNCT
taxlaw-13219	131	6	we	we	PRON
taxlaw-13219	131	7	will	will	AUX
taxlaw-13219	131	8	try	try	VERB
taxlaw-13219	131	9	to	to	PART
taxlaw-13219	131	10	develop	develop	VERB
taxlaw-13219	131	11	an	an	DET
taxlaw-13219	131	12	alternative	alternative	ADJ
taxlaw-13219	131	13	justification	justification	NOUN
taxlaw-13219	131	14	,	,	PUNCT
taxlaw-13219	131	15	based	base	VERB
taxlaw-13219	131	16	on	on	ADP
taxlaw-13219	131	17	corporate	corporate	ADJ
taxlaw-13219	131	18	governance	governance	NOUN
taxlaw-13219	131	19	considerations	consideration	NOUN
taxlaw-13219	131	20	.	.	PUNCT
taxlaw-13219	132	1	iv	iv	X
taxlaw-13219	132	2	.	.	PUNCT
taxlaw-13219	132	3	key	key	ADJ
taxlaw-13219	132	4	role	role	NOUN
taxlaw-13219	132	5	of	of	ADP
taxlaw-13219	132	6	the	the	DET
taxlaw-13219	132	7	corporate	corporate	ADJ
taxlaw-13219	132	8	tax	tax	NOUN
taxlaw-13219	132	9	in	in	ADP
taxlaw-13219	132	10	the	the	DET
taxlaw-13219	132	11	financial	financial	ADJ
taxlaw-13219	132	12	reporting	reporting	NOUN
taxlaw-13219	132	13	system	system	NOUN
taxlaw-13219	132	14	a.	a.	NOUN
taxlaw-13219	132	15	context	context	NOUN
taxlaw-13219	132	16	:	:	PUNCT
taxlaw-13219	132	17	the	the	DET
taxlaw-13219	132	18	corporate	corporate	ADJ
taxlaw-13219	132	19	tax	tax	NOUN
taxlaw-13219	132	20	as	as	ADP
taxlaw-13219	132	21	exterior	exterior	ADJ
taxlaw-13219	132	22	corporate	corporate	ADJ
taxlaw-13219	132	23	governance	governance	NOUN
taxlaw-13219	132	24	according	accord	VERB
taxlaw-13219	132	25	to	to	ADP
taxlaw-13219	132	26	modern	modern	ADJ
taxlaw-13219	132	27	firm	firm	NOUN
taxlaw-13219	132	28	theories	theory	NOUN
taxlaw-13219	132	29	,	,	PUNCT
taxlaw-13219	132	30	there	there	PRON
taxlaw-13219	132	31	are	be	VERB
taxlaw-13219	132	32	three	three	NUM
taxlaw-13219	132	33	main	main	ADJ
taxlaw-13219	132	34	types	type	NOUN
taxlaw-13219	132	35	of	of	ADP
taxlaw-13219	132	36	agency	agency	NOUN
taxlaw-13219	132	37	17	17	NUM
taxlaw-13219	132	38	avi	avi	PROPN
taxlaw-13219	132	39	-	-	PUNCT
taxlaw-13219	132	40	yonah	yonah	ADJ
taxlaw-13219	132	41	,	,	PUNCT
taxlaw-13219	132	42	supra	supra	PROPN
taxlaw-13219	132	43	note	note	NOUN
taxlaw-13219	132	44	15	15	NUM
taxlaw-13219	132	45	at	at	ADP
taxlaw-13219	132	46	1243	1243	NUM
taxlaw-13219	132	47	-	-	SYM
taxlaw-13219	132	48	44	44	NUM
taxlaw-13219	132	49	.	.	PUNCT
taxlaw-13219	132	50	18	18	NUM
taxlaw-13219	132	51	in	in	ADP
taxlaw-13219	132	52	his	his	PRON
taxlaw-13219	132	53	more	more	ADV
taxlaw-13219	132	54	recent	recent	ADJ
taxlaw-13219	132	55	works	work	NOUN
taxlaw-13219	132	56	,	,	PUNCT
taxlaw-13219	132	57	avi	avi	NOUN
taxlaw-13219	132	58	-	-	PUNCT
taxlaw-13219	132	59	yonah	yonah	NOUN
taxlaw-13219	132	60	de	de	PROPN
taxlaw-13219	132	61	-	-	VERB
taxlaw-13219	132	62	emphasized	emphasize	VERB
taxlaw-13219	132	63	the	the	DET
taxlaw-13219	132	64	limitation	limitation	NOUN
taxlaw-13219	132	65	on	on	ADP
taxlaw-13219	132	66	managerial	managerial	ADJ
taxlaw-13219	132	67	power	power	NOUN
taxlaw-13219	132	68	argument	argument	NOUN
taxlaw-13219	132	69	and	and	CCONJ
taxlaw-13219	132	70	instead	instead	ADV
taxlaw-13219	132	71	argued	argue	VERB
taxlaw-13219	132	72	that	that	SCONJ
taxlaw-13219	132	73	the	the	DET
taxlaw-13219	132	74	corporate	corporate	ADJ
taxlaw-13219	132	75	tax	tax	NOUN
taxlaw-13219	132	76	is	be	AUX
taxlaw-13219	132	77	a	a	DET
taxlaw-13219	132	78	useful	useful	ADJ
taxlaw-13219	132	79	tool	tool	NOUN
taxlaw-13219	132	80	to	to	PART
taxlaw-13219	132	81	regulate	regulate	VERB
taxlaw-13219	132	82	corporate	corporate	ADJ
taxlaw-13219	132	83	behavior	behavior	NOUN
taxlaw-13219	132	84	.	.	PUNCT
taxlaw-13219	133	1	see	see	VERB
taxlaw-13219	133	2	,	,	PUNCT
taxlaw-13219	133	3	e.g.	e.g.	ADV
taxlaw-13219	133	4	,	,	PUNCT
taxlaw-13219	133	5	avi	avi	NOUN
taxlaw-13219	133	6	-	-	PUNCT
taxlaw-13219	133	7	yonah	yonah	ADJ
taxlaw-13219	133	8	,	,	PUNCT
taxlaw-13219	133	9	a	a	DET
taxlaw-13219	133	10	new	new	ADJ
taxlaw-13219	133	11	corporate	corporate	ADJ
taxlaw-13219	133	12	tax	tax	NOUN
taxlaw-13219	133	13	,	,	PUNCT
taxlaw-13219	133	14	tax	tax	NOUN
taxlaw-13219	133	15	notes	note	NOUN
taxlaw-13219	133	16	(	(	PUNCT
taxlaw-13219	133	17	2020	2020	NUM
taxlaw-13219	133	18	)	)	PUNCT
taxlaw-13219	133	19	;	;	PUNCT
taxlaw-13219	133	20	avi	avi	NOUN
taxlaw-13219	133	21	-	-	PUNCT
taxlaw-13219	133	22	yonah	yonah	ADJ
taxlaw-13219	133	23	,	,	PUNCT
taxlaw-13219	133	24	introduction	introduction	NOUN
taxlaw-13219	133	25	to	to	ADP
taxlaw-13219	133	26	research	research	NOUN
taxlaw-13219	133	27	handbook	handbook	NOUN
taxlaw-13219	133	28	on	on	ADP
taxlaw-13219	133	29	corporate	corporate	ADJ
taxlaw-13219	133	30	tax	tax	NOUN
taxlaw-13219	133	31	,	,	PUNCT
taxlaw-13219	133	32	2	2	NUM
taxlaw-13219	133	33	(	(	PUNCT
taxlaw-13219	133	34	avi	avi	NOUN
taxlaw-13219	133	35	-	-	PUNCT
taxlaw-13219	133	36	yonah	yonah	NOUN
taxlaw-13219	133	37	ed	ed	NOUN
taxlaw-13219	133	38	.	.	PROPN
taxlaw-13219	133	39	,	,	PUNCT
taxlaw-13219	133	40	elgar	elgar	PROPN
taxlaw-13219	133	41	publishing	publishing	PROPN
taxlaw-13219	133	42	2023	2023	NUM
taxlaw-13219	133	43	)	)	PUNCT
taxlaw-13219	133	44	.	.	PUNCT
taxlaw-13219	134	1	this	this	DET
taxlaw-13219	134	2	argument	argument	NOUN
taxlaw-13219	134	3	is	be	AUX
taxlaw-13219	134	4	not	not	PART
taxlaw-13219	134	5	related	relate	VERB
taxlaw-13219	134	6	to	to	ADP
taxlaw-13219	134	7	corporate	corporate	ADJ
taxlaw-13219	134	8	governance	governance	NOUN
taxlaw-13219	134	9	so	so	SCONJ
taxlaw-13219	134	10	we	we	PRON
taxlaw-13219	134	11	will	will	AUX
taxlaw-13219	134	12	not	not	PART
taxlaw-13219	134	13	address	address	VERB
taxlaw-13219	134	14	it	it	PRON
taxlaw-13219	134	15	further	far	ADV
taxlaw-13219	134	16	.	.	PUNCT
taxlaw-13219	135	1	2024	2024	NUM
taxlaw-13219	135	2	]	]	PUNCT
taxlaw-13219	135	3	taxation	taxation	NOUN
taxlaw-13219	135	4	and	and	CCONJ
taxlaw-13219	135	5	corporate	corporate	ADJ
taxlaw-13219	135	6	governance	governance	NOUN
taxlaw-13219	135	7	59	59	NUM
taxlaw-13219	135	8	problems	problem	NOUN
taxlaw-13219	135	9	:	:	PUNCT
taxlaw-13219	135	10	(	(	PUNCT
taxlaw-13219	135	11	i	i	NOUN
taxlaw-13219	135	12	)	)	PUNCT
taxlaw-13219	135	13	conflicts	conflict	NOUN
taxlaw-13219	135	14	of	of	ADP
taxlaw-13219	135	15	interests	interest	NOUN
taxlaw-13219	135	16	between	between	ADP
taxlaw-13219	135	17	shareholders	shareholder	NOUN
taxlaw-13219	135	18	and	and	CCONJ
taxlaw-13219	135	19	managers	manager	NOUN
taxlaw-13219	135	20	(	(	PUNCT
taxlaw-13219	135	21	“	"	PUNCT
taxlaw-13219	135	22	agency	agency	NOUN
taxlaw-13219	135	23	costs	cost	NOUN
taxlaw-13219	135	24	of	of	ADP
taxlaw-13219	135	25	equity”);19	equity”);19	PROPN
taxlaw-13219	135	26	(	(	PUNCT
taxlaw-13219	135	27	ii	ii	NOUN
taxlaw-13219	135	28	)	)	PUNCT
taxlaw-13219	135	29	conflicts	conflict	NOUN
taxlaw-13219	135	30	of	of	ADP
taxlaw-13219	135	31	interests	interest	NOUN
taxlaw-13219	135	32	between	between	ADP
taxlaw-13219	135	33	controlling	control	VERB
taxlaw-13219	135	34	shareholders	shareholder	NOUN
taxlaw-13219	135	35	and	and	CCONJ
taxlaw-13219	135	36	outside	outside	ADJ
taxlaw-13219	135	37	minority	minority	NOUN
taxlaw-13219	135	38	shareholders	shareholder	NOUN
taxlaw-13219	135	39	(	(	PUNCT
taxlaw-13219	135	40	“	"	PUNCT
taxlaw-13219	135	41	agency	agency	NOUN
taxlaw-13219	135	42	cost	cost	NOUN
taxlaw-13219	135	43	of	of	ADP
taxlaw-13219	135	44	controlling	control	VERB
taxlaw-13219	135	45	shareholder”);20	shareholder”);20	PROPN
taxlaw-13219	135	46	and	and	CCONJ
taxlaw-13219	135	47	(	(	PUNCT
taxlaw-13219	135	48	iii	iii	NOUN
taxlaw-13219	135	49	)	)	PUNCT
taxlaw-13219	135	50	conflicts	conflict	NOUN
taxlaw-13219	135	51	of	of	ADP
taxlaw-13219	135	52	interests	interest	NOUN
taxlaw-13219	135	53	between	between	ADP
taxlaw-13219	135	54	shareholders	shareholder	NOUN
taxlaw-13219	135	55	and	and	CCONJ
taxlaw-13219	135	56	debtholders	debtholder	NOUN
taxlaw-13219	135	57	(	(	PUNCT
taxlaw-13219	135	58	“	"	PUNCT
taxlaw-13219	135	59	agency	agency	NOUN
taxlaw-13219	135	60	cost	cost	NOUN
taxlaw-13219	135	61	of	of	ADP
taxlaw-13219	135	62	debt”).21	debt”).21	NOUN
taxlaw-13219	135	63	in	in	ADP
taxlaw-13219	135	64	these	these	DET
taxlaw-13219	135	65	principal	principal	ADJ
taxlaw-13219	135	66	-	-	PUNCT
taxlaw-13219	135	67	agent	agent	NOUN
taxlaw-13219	135	68	relationships	relationship	NOUN
taxlaw-13219	135	69	,	,	PUNCT
taxlaw-13219	135	70	shareholders	shareholder	NOUN
taxlaw-13219	135	71	rely	rely	VERB
taxlaw-13219	135	72	on	on	ADP
taxlaw-13219	135	73	managers	manager	NOUN
taxlaw-13219	135	74	,	,	PUNCT
taxlaw-13219	135	75	outside	outside	ADP
taxlaw-13219	135	76	minority	minority	NOUN
taxlaw-13219	135	77	shareholders	shareholder	NOUN
taxlaw-13219	135	78	rely	rely	VERB
taxlaw-13219	135	79	on	on	ADP
taxlaw-13219	135	80	controlling	control	VERB
taxlaw-13219	135	81	shareholders	shareholder	NOUN
taxlaw-13219	135	82	,	,	PUNCT
taxlaw-13219	135	83	and	and	CCONJ
taxlaw-13219	135	84	debtholders	debtholder	NOUN
taxlaw-13219	135	85	rely	rely	VERB
taxlaw-13219	135	86	on	on	SCONJ
taxlaw-13219	135	87	shareholders	shareholder	NOUN
taxlaw-13219	135	88	to	to	PART
taxlaw-13219	135	89	maximize	maximize	VERB
taxlaw-13219	135	90	their	their	PRON
taxlaw-13219	135	91	interests	interest	NOUN
taxlaw-13219	135	92	.	.	PUNCT
taxlaw-13219	136	1	unfortunately	unfortunately	ADV
taxlaw-13219	136	2	,	,	PUNCT
taxlaw-13219	136	3	due	due	ADP
taxlaw-13219	136	4	to	to	ADP
taxlaw-13219	136	5	the	the	DET
taxlaw-13219	136	6	problems	problem	NOUN
taxlaw-13219	136	7	of	of	ADP
taxlaw-13219	136	8	moral	moral	ADJ
taxlaw-13219	136	9	hazard	hazard	NOUN
taxlaw-13219	136	10	and	and	CCONJ
taxlaw-13219	136	11	asymmetric	asymmetric	ADJ
taxlaw-13219	136	12	information	information	NOUN
taxlaw-13219	136	13	,	,	PUNCT
taxlaw-13219	136	14	it	it	PRON
taxlaw-13219	136	15	is	be	AUX
taxlaw-13219	136	16	necessary	necessary	ADJ
taxlaw-13219	136	17	for	for	SCONJ
taxlaw-13219	136	18	the	the	DET
taxlaw-13219	136	19	principals	principal	NOUN
taxlaw-13219	136	20	(	(	PUNCT
taxlaw-13219	136	21	the	the	DET
taxlaw-13219	136	22	outside	outside	ADJ
taxlaw-13219	136	23	shareholders	shareholder	NOUN
taxlaw-13219	136	24	,	,	PUNCT
taxlaw-13219	136	25	the	the	DET
taxlaw-13219	136	26	minority	minority	NOUN
taxlaw-13219	136	27	shareholders	shareholder	NOUN
taxlaw-13219	136	28	or	or	CCONJ
taxlaw-13219	136	29	the	the	DET
taxlaw-13219	136	30	debtholders	debtholder	NOUN
taxlaw-13219	136	31	)	)	PUNCT
taxlaw-13219	136	32	to	to	PART
taxlaw-13219	136	33	monitor	monitor	VERB
taxlaw-13219	136	34	and	and	CCONJ
taxlaw-13219	136	35	overlook	overlook	VERB
taxlaw-13219	136	36	the	the	DET
taxlaw-13219	136	37	agents	agent	NOUN
taxlaw-13219	136	38	(	(	PUNCT
taxlaw-13219	136	39	the	the	DET
taxlaw-13219	136	40	controlling	control	VERB
taxlaw-13219	136	41	shareholders	shareholder	NOUN
taxlaw-13219	136	42	or	or	CCONJ
taxlaw-13219	136	43	the	the	DET
taxlaw-13219	136	44	managers).22	managers).22	PROPN
taxlaw-13219	136	45	traditionally	traditionally	ADV
taxlaw-13219	136	46	,	,	PUNCT
taxlaw-13219	136	47	there	there	PRON
taxlaw-13219	136	48	are	be	VERB
taxlaw-13219	136	49	two	two	NUM
taxlaw-13219	136	50	forms	form	NOUN
taxlaw-13219	136	51	of	of	ADP
taxlaw-13219	136	52	supervision	supervision	NOUN
taxlaw-13219	136	53	mechanisms	mechanism	NOUN
taxlaw-13219	136	54	—	—	PUNCT
taxlaw-13219	136	55	internal	internal	ADJ
taxlaw-13219	136	56	and	and	CCONJ
taxlaw-13219	136	57	external	external	ADJ
taxlaw-13219	136	58	—	—	PUNCT
taxlaw-13219	136	59	that	that	PRON
taxlaw-13219	136	60	allow	allow	VERB
taxlaw-13219	136	61	the	the	DET
taxlaw-13219	136	62	outside	outside	ADJ
taxlaw-13219	136	63	shareholders	shareholder	NOUN
taxlaw-13219	136	64	(	(	PUNCT
taxlaw-13219	136	65	the	the	DET
taxlaw-13219	136	66	principals	principal	NOUN
taxlaw-13219	136	67	)	)	PUNCT
taxlaw-13219	136	68	to	to	PART
taxlaw-13219	136	69	monitor	monitor	VERB
taxlaw-13219	136	70	and	and	CCONJ
taxlaw-13219	136	71	overlook	overlook	VERB
taxlaw-13219	136	72	the	the	DET
taxlaw-13219	136	73	corporate	corporate	ADJ
taxlaw-13219	136	74	management	management	NOUN
taxlaw-13219	136	75	(	(	PUNCT
taxlaw-13219	136	76	the	the	DET
taxlaw-13219	136	77	agents).23	agents).23	PROPN
taxlaw-13219	136	78	internal	internal	ADJ
taxlaw-13219	136	79	mechanisms	mechanism	NOUN
taxlaw-13219	136	80	include	include	VERB
taxlaw-13219	136	81	,	,	PUNCT
taxlaw-13219	136	82	for	for	ADP
taxlaw-13219	136	83	example	example	NOUN
taxlaw-13219	136	84	,	,	PUNCT
taxlaw-13219	136	85	ownership	ownership	NOUN
taxlaw-13219	136	86	structure	structure	NOUN
taxlaw-13219	136	87	,	,	PUNCT
taxlaw-13219	136	88	board	board	NOUN
taxlaw-13219	136	89	of	of	ADP
taxlaw-13219	136	90	directors	director	NOUN
taxlaw-13219	136	91	,	,	PUNCT
taxlaw-13219	136	92	stock	stock	NOUN
taxlaw-13219	136	93	options	option	NOUN
taxlaw-13219	136	94	and	and	CCONJ
taxlaw-13219	136	95	other	other	ADJ
taxlaw-13219	136	96	forms	form	NOUN
taxlaw-13219	136	97	19	19	NUM
taxlaw-13219	136	98	the	the	DET
taxlaw-13219	136	99	agency	agency	NOUN
taxlaw-13219	136	100	cost	cost	NOUN
taxlaw-13219	136	101	of	of	ADP
taxlaw-13219	136	102	equity	equity	NOUN
taxlaw-13219	136	103	arises	arise	VERB
taxlaw-13219	136	104	where	where	SCONJ
taxlaw-13219	136	105	the	the	DET
taxlaw-13219	136	106	shareholders	shareholder	NOUN
taxlaw-13219	136	107	,	,	PUNCT
taxlaw-13219	136	108	who	who	PRON
taxlaw-13219	136	109	own	own	VERB
taxlaw-13219	136	110	residual	residual	ADJ
taxlaw-13219	136	111	claims	claim	NOUN
taxlaw-13219	136	112	and	and	CCONJ
taxlaw-13219	136	113	assume	assume	VERB
taxlaw-13219	136	114	residual	residual	ADJ
taxlaw-13219	136	115	risks	risk	NOUN
taxlaw-13219	136	116	,	,	PUNCT
taxlaw-13219	136	117	are	be	AUX
taxlaw-13219	136	118	not	not	PART
taxlaw-13219	136	119	the	the	DET
taxlaw-13219	136	120	managers	manager	NOUN
taxlaw-13219	136	121	who	who	PRON
taxlaw-13219	136	122	are	be	AUX
taxlaw-13219	136	123	in	in	ADP
taxlaw-13219	136	124	control	control	NOUN
taxlaw-13219	136	125	.	.	PUNCT
taxlaw-13219	137	1	this	this	DET
taxlaw-13219	137	2	separation	separation	NOUN
taxlaw-13219	137	3	of	of	ADP
taxlaw-13219	137	4	ownership	ownership	NOUN
taxlaw-13219	137	5	and	and	CCONJ
taxlaw-13219	137	6	control	control	NOUN
taxlaw-13219	137	7	creates	create	VERB
taxlaw-13219	137	8	an	an	DET
taxlaw-13219	137	9	opportunity	opportunity	NOUN
taxlaw-13219	137	10	for	for	SCONJ
taxlaw-13219	137	11	the	the	DET
taxlaw-13219	137	12	managers	manager	NOUN
taxlaw-13219	137	13	of	of	ADP
taxlaw-13219	137	14	the	the	DET
taxlaw-13219	137	15	corporation	corporation	NOUN
taxlaw-13219	137	16	to	to	PART
taxlaw-13219	137	17	promote	promote	VERB
taxlaw-13219	137	18	their	their	PRON
taxlaw-13219	137	19	own	own	ADJ
taxlaw-13219	137	20	personal	personal	ADJ
taxlaw-13219	137	21	interests	interest	NOUN
taxlaw-13219	137	22	over	over	ADP
taxlaw-13219	137	23	those	those	PRON
taxlaw-13219	137	24	of	of	ADP
taxlaw-13219	137	25	the	the	DET
taxlaw-13219	137	26	shareholders	shareholder	NOUN
taxlaw-13219	137	27	.	.	PUNCT
taxlaw-13219	138	1	the	the	DET
taxlaw-13219	138	2	managers	manager	NOUN
taxlaw-13219	138	3	’	’	PART
taxlaw-13219	138	4	preference	preference	NOUN
taxlaw-13219	138	5	for	for	ADP
taxlaw-13219	138	6	their	their	PRON
taxlaw-13219	138	7	own	own	ADJ
taxlaw-13219	138	8	personal	personal	ADJ
taxlaw-13219	138	9	interests	interest	NOUN
taxlaw-13219	138	10	can	can	AUX
taxlaw-13219	138	11	be	be	AUX
taxlaw-13219	138	12	expressed	express	VERB
taxlaw-13219	138	13	,	,	PUNCT
taxlaw-13219	138	14	for	for	ADP
taxlaw-13219	138	15	example	example	NOUN
taxlaw-13219	138	16	,	,	PUNCT
taxlaw-13219	138	17	through	through	ADP
taxlaw-13219	138	18	inefficient	inefficient	ADJ
taxlaw-13219	138	19	management	management	NOUN
taxlaw-13219	138	20	or	or	CCONJ
taxlaw-13219	138	21	the	the	DET
taxlaw-13219	138	22	receipt	receipt	NOUN
taxlaw-13219	138	23	of	of	ADP
taxlaw-13219	138	24	perquisites	perquisite	NOUN
taxlaw-13219	138	25	by	by	ADP
taxlaw-13219	138	26	the	the	DET
taxlaw-13219	138	27	managers	manager	NOUN
taxlaw-13219	138	28	at	at	ADP
taxlaw-13219	138	29	the	the	DET
taxlaw-13219	138	30	corporation	corporation	NOUN
taxlaw-13219	138	31	’s	’s	PART
taxlaw-13219	138	32	expense	expense	NOUN
taxlaw-13219	138	33	.	.	PUNCT
taxlaw-13219	139	1	this	this	DET
taxlaw-13219	139	2	problem	problem	NOUN
taxlaw-13219	139	3	is	be	AUX
taxlaw-13219	139	4	characteristic	characteristic	ADJ
taxlaw-13219	139	5	to	to	ADP
taxlaw-13219	139	6	corporations	corporation	NOUN
taxlaw-13219	139	7	in	in	ADP
taxlaw-13219	139	8	the	the	DET
taxlaw-13219	139	9	u.s	u.s	PROPN
taxlaw-13219	139	10	.	.	PROPN
taxlaw-13219	139	11	and	and	CCONJ
taxlaw-13219	139	12	is	be	AUX
taxlaw-13219	139	13	the	the	DET
taxlaw-13219	139	14	key	key	ADJ
taxlaw-13219	139	15	focus	focus	NOUN
taxlaw-13219	139	16	of	of	ADP
taxlaw-13219	139	17	u.s	u.s	PROPN
taxlaw-13219	139	18	.	.	PROPN
taxlaw-13219	139	19	corporate	corporate	ADJ
taxlaw-13219	139	20	governance	governance	NOUN
taxlaw-13219	139	21	systems	system	NOUN
taxlaw-13219	139	22	,	,	PUNCT
taxlaw-13219	139	23	since	since	SCONJ
taxlaw-13219	139	24	most	most	ADJ
taxlaw-13219	139	25	u.s	u.s	PROPN
taxlaw-13219	139	26	.	.	PROPN
taxlaw-13219	139	27	publicly	publicly	ADV
taxlaw-13219	139	28	traded	trade	VERB
taxlaw-13219	139	29	corporations	corporation	NOUN
taxlaw-13219	139	30	are	be	AUX
taxlaw-13219	139	31	widely	widely	ADV
taxlaw-13219	139	32	held	hold	VERB
taxlaw-13219	139	33	by	by	ADP
taxlaw-13219	139	34	a	a	DET
taxlaw-13219	139	35	large	large	ADJ
taxlaw-13219	139	36	group	group	NOUN
taxlaw-13219	139	37	of	of	ADP
taxlaw-13219	139	38	shareholders	shareholder	NOUN
taxlaw-13219	139	39	.	.	PUNCT
taxlaw-13219	140	1	see	see	VERB
taxlaw-13219	140	2	goshen	goshen	PROPN
taxlaw-13219	140	3	,	,	PUNCT
taxlaw-13219	140	4	supra	supra	PROPN
taxlaw-13219	140	5	note	note	NOUN
taxlaw-13219	140	6	8	8	NUM
taxlaw-13219	140	7	at	at	ADP
taxlaw-13219	140	8	100	100	NUM
taxlaw-13219	140	9	-	-	SYM
taxlaw-13219	140	10	01	01	NUM
taxlaw-13219	140	11	michael	michael	PROPN
taxlaw-13219	140	12	c.	c.	PROPN
taxlaw-13219	140	13	jensen	jensen	PROPN
taxlaw-13219	140	14	,	,	PUNCT
taxlaw-13219	140	15	the	the	DET
taxlaw-13219	140	16	modern	modern	ADJ
taxlaw-13219	140	17	industrial	industrial	ADJ
taxlaw-13219	140	18	revolution	revolution	NOUN
taxlaw-13219	140	19	,	,	PUNCT
taxlaw-13219	140	20	exit	exit	NOUN
taxlaw-13219	140	21	,	,	PUNCT
taxlaw-13219	140	22	and	and	CCONJ
taxlaw-13219	140	23	the	the	DET
taxlaw-13219	140	24	failure	failure	NOUN
taxlaw-13219	140	25	of	of	ADP
taxlaw-13219	140	26	internal	internal	ADJ
taxlaw-13219	140	27	control	control	NOUN
taxlaw-13219	140	28	systems	system	NOUN
taxlaw-13219	140	29	,	,	PUNCT
taxlaw-13219	140	30	48	48	NUM
taxlaw-13219	140	31	the	the	DET
taxlaw-13219	140	32	j.	j.	PROPN
taxlaw-13219	140	33	of	of	ADP
taxlaw-13219	140	34	fin	fin	PROPN
taxlaw-13219	140	35	.	.	PUNCT
taxlaw-13219	141	1	831	831	NUM
taxlaw-13219	141	2	,	,	PUNCT
taxlaw-13219	141	3	848	848	NUM
taxlaw-13219	141	4	(	(	PUNCT
taxlaw-13219	141	5	1993	1993	NUM
taxlaw-13219	141	6	)	)	PUNCT
taxlaw-13219	141	7	.	.	PUNCT
taxlaw-13219	142	1	20	20	NUM
taxlaw-13219	142	2	the	the	DET
taxlaw-13219	142	3	agency	agency	NOUN
taxlaw-13219	142	4	cost	cost	NOUN
taxlaw-13219	142	5	of	of	ADP
taxlaw-13219	142	6	controlling	control	VERB
taxlaw-13219	142	7	shareholder	shareholder	NOUN
taxlaw-13219	142	8	arises	arise	VERB
taxlaw-13219	142	9	where	where	SCONJ
taxlaw-13219	142	10	a	a	DET
taxlaw-13219	142	11	small	small	ADJ
taxlaw-13219	142	12	group	group	NOUN
taxlaw-13219	142	13	of	of	ADP
taxlaw-13219	142	14	shareholders	shareholder	NOUN
taxlaw-13219	142	15	(	(	PUNCT
taxlaw-13219	142	16	or	or	CCONJ
taxlaw-13219	142	17	an	an	DET
taxlaw-13219	142	18	individual	individual	ADJ
taxlaw-13219	142	19	shareholder	shareholder	NOUN
taxlaw-13219	142	20	)	)	PUNCT
taxlaw-13219	142	21	holds	hold	VERB
taxlaw-13219	142	22	a	a	DET
taxlaw-13219	142	23	controlling	control	VERB
taxlaw-13219	142	24	block	block	NOUN
taxlaw-13219	142	25	of	of	ADP
taxlaw-13219	142	26	shares	share	NOUN
taxlaw-13219	142	27	.	.	PUNCT
taxlaw-13219	143	1	the	the	DET
taxlaw-13219	143	2	minority	minority	NOUN
taxlaw-13219	143	3	(	(	PUNCT
taxlaw-13219	143	4	the	the	DET
taxlaw-13219	143	5	principal	principal	NOUN
taxlaw-13219	143	6	)	)	PUNCT
taxlaw-13219	143	7	essentially	essentially	ADV
taxlaw-13219	143	8	transfers	transfer	VERB
taxlaw-13219	143	9	the	the	DET
taxlaw-13219	143	10	control	control	NOUN
taxlaw-13219	143	11	over	over	ADP
taxlaw-13219	143	12	its	its	PRON
taxlaw-13219	143	13	investment	investment	NOUN
taxlaw-13219	143	14	to	to	ADP
taxlaw-13219	143	15	the	the	DET
taxlaw-13219	143	16	controlling	control	VERB
taxlaw-13219	143	17	party	party	NOUN
taxlaw-13219	143	18	(	(	PUNCT
taxlaw-13219	143	19	the	the	DET
taxlaw-13219	143	20	agent	agent	NOUN
taxlaw-13219	143	21	)	)	PUNCT
taxlaw-13219	143	22	.	.	PUNCT
taxlaw-13219	144	1	by	by	ADP
taxlaw-13219	144	2	doing	do	VERB
taxlaw-13219	144	3	so	so	ADV
taxlaw-13219	144	4	it	it	PRON
taxlaw-13219	144	5	exposes	expose	VERB
taxlaw-13219	144	6	itself	itself	PRON
taxlaw-13219	144	7	to	to	ADP
taxlaw-13219	144	8	the	the	DET
taxlaw-13219	144	9	agency	agency	NOUN
taxlaw-13219	144	10	problem	problem	NOUN
taxlaw-13219	144	11	and	and	CCONJ
taxlaw-13219	144	12	to	to	ADP
taxlaw-13219	144	13	the	the	DET
taxlaw-13219	144	14	risk	risk	NOUN
taxlaw-13219	144	15	that	that	SCONJ
taxlaw-13219	144	16	the	the	DET
taxlaw-13219	144	17	controlling	control	VERB
taxlaw-13219	144	18	shareholders	shareholder	NOUN
taxlaw-13219	144	19	will	will	AUX
taxlaw-13219	144	20	use	use	VERB
taxlaw-13219	144	21	the	the	DET
taxlaw-13219	144	22	corporate	corporate	ADJ
taxlaw-13219	144	23	resources	resource	NOUN
taxlaw-13219	144	24	for	for	ADP
taxlaw-13219	144	25	their	their	PRON
taxlaw-13219	144	26	own	own	ADJ
taxlaw-13219	144	27	interests	interest	NOUN
taxlaw-13219	144	28	while	while	SCONJ
taxlaw-13219	144	29	other	other	ADJ
taxlaw-13219	144	30	stakeholders	stakeholder	NOUN
taxlaw-13219	144	31	will	will	AUX
taxlaw-13219	144	32	bear	bear	VERB
taxlaw-13219	144	33	the	the	DET
taxlaw-13219	144	34	costs	cost	NOUN
taxlaw-13219	144	35	.	.	PUNCT
taxlaw-13219	145	1	the	the	DET
taxlaw-13219	145	2	transfer	transfer	NOUN
taxlaw-13219	145	3	of	of	ADP
taxlaw-13219	145	4	company	company	NOUN
taxlaw-13219	145	5	resources	resource	NOUN
taxlaw-13219	145	6	by	by	ADP
taxlaw-13219	145	7	controlling	control	VERB
taxlaw-13219	145	8	shareholders	shareholder	NOUN
taxlaw-13219	145	9	comes	come	VERB
taxlaw-13219	145	10	in	in	ADP
taxlaw-13219	145	11	many	many	ADJ
taxlaw-13219	145	12	forms	form	NOUN
taxlaw-13219	145	13	,	,	PUNCT
taxlaw-13219	145	14	including	include	VERB
taxlaw-13219	145	15	consuming	consume	VERB
taxlaw-13219	145	16	perks	perk	NOUN
taxlaw-13219	145	17	,	,	PUNCT
taxlaw-13219	145	18	setting	set	VERB
taxlaw-13219	145	19	excessive	excessive	ADJ
taxlaw-13219	145	20	salaries	salary	NOUN
taxlaw-13219	145	21	,	,	PUNCT
taxlaw-13219	145	22	stealing	steal	VERB
taxlaw-13219	145	23	investment	investment	NOUN
taxlaw-13219	145	24	opportunities	opportunity	NOUN
taxlaw-13219	145	25	,	,	PUNCT
taxlaw-13219	145	26	and	and	CCONJ
taxlaw-13219	145	27	making	make	VERB
taxlaw-13219	145	28	inefficient	inefficient	ADJ
taxlaw-13219	145	29	investment	investment	NOUN
taxlaw-13219	145	30	.	.	PUNCT
taxlaw-13219	146	1	the	the	DET
taxlaw-13219	146	2	control	control	NOUN
taxlaw-13219	146	3	problem	problem	NOUN
taxlaw-13219	146	4	is	be	AUX
taxlaw-13219	146	5	characteristic	characteristic	ADJ
taxlaw-13219	146	6	of	of	ADP
taxlaw-13219	146	7	markets	market	NOUN
taxlaw-13219	146	8	outside	outside	ADP
taxlaw-13219	146	9	the	the	DET
taxlaw-13219	146	10	u.s	u.s	PROPN
taxlaw-13219	146	11	.	.	PROPN
taxlaw-13219	146	12	and	and	CCONJ
taxlaw-13219	146	13	u.k	u.k	PROPN
taxlaw-13219	146	14	.	.	PROPN
taxlaw-13219	146	15	,	,	PUNCT
taxlaw-13219	146	16	where	where	SCONJ
taxlaw-13219	146	17	ownership	ownership	NOUN
taxlaw-13219	146	18	concentration	concentration	NOUN
taxlaw-13219	146	19	is	be	AUX
taxlaw-13219	146	20	more	more	ADV
taxlaw-13219	146	21	pronounced	pronounced	ADJ
taxlaw-13219	146	22	.	.	PUNCT
taxlaw-13219	147	1	see	see	VERB
taxlaw-13219	147	2	yupana	yupana	PROPN
taxlaw-13219	147	3	wiwattanakantang	wiwattanakantang	PROPN
taxlaw-13219	147	4	,	,	PUNCT
taxlaw-13219	147	5	controlling	control	VERB
taxlaw-13219	147	6	shareholders	shareholder	NOUN
taxlaw-13219	147	7	and	and	CCONJ
taxlaw-13219	147	8	corporate	corporate	ADJ
taxlaw-13219	147	9	value	value	NOUN
taxlaw-13219	147	10	:	:	PUNCT
taxlaw-13219	147	11	evidence	evidence	NOUN
taxlaw-13219	147	12	from	from	ADP
taxlaw-13219	147	13	thailand	thailand	PROPN
taxlaw-13219	147	14	,	,	PUNCT
taxlaw-13219	147	15	9	9	NUM
taxlaw-13219	147	16	pacific	pacific	ADJ
taxlaw-13219	147	17	-	-	PUNCT
taxlaw-13219	147	18	basin	basin	NOUN
taxlaw-13219	147	19	fin	fin	NOUN
taxlaw-13219	147	20	.	.	PUNCT
taxlaw-13219	148	1	j.	j.	PROPN
taxlaw-13219	148	2	323	323	PROPN
taxlaw-13219	148	3	,	,	PUNCT
taxlaw-13219	148	4	324	324	NUM
taxlaw-13219	148	5	(	(	PUNCT
taxlaw-13219	148	6	2001	2001	NUM
taxlaw-13219	148	7	)	)	PUNCT
taxlaw-13219	148	8	;	;	PUNCT
taxlaw-13219	149	1	goshen	goshen	PROPN
taxlaw-13219	149	2	,	,	PUNCT
taxlaw-13219	149	3	supra	supra	PROPN
taxlaw-13219	149	4	note	note	NOUN
taxlaw-13219	149	5	8	8	NUM
taxlaw-13219	149	6	at	at	ADP
taxlaw-13219	149	7	101	101	NUM
taxlaw-13219	149	8	;	;	PUNCT
taxlaw-13219	149	9	armour	armour	NOUN
taxlaw-13219	149	10	et	et	PROPN
taxlaw-13219	149	11	al	al	PROPN
taxlaw-13219	149	12	.	.	PROPN
taxlaw-13219	149	13	,	,	PUNCT
taxlaw-13219	149	14	supra	supra	PROPN
taxlaw-13219	149	15	note	note	PROPN
taxlaw-13219	149	16	10	10	NUM
taxlaw-13219	149	17	,	,	PUNCT
taxlaw-13219	149	18	at	at	ADP
taxlaw-13219	149	19	30	30	NUM
taxlaw-13219	149	20	.	.	PUNCT
taxlaw-13219	149	21	21	21	NUM
taxlaw-13219	149	22	the	the	DET
taxlaw-13219	149	23	agency	agency	NOUN
taxlaw-13219	149	24	cost	cost	NOUN
taxlaw-13219	149	25	of	of	ADP
taxlaw-13219	149	26	debt	debt	NOUN
taxlaw-13219	149	27	is	be	AUX
taxlaw-13219	149	28	often	often	ADV
taxlaw-13219	149	29	described	describe	VERB
taxlaw-13219	149	30	in	in	ADP
taxlaw-13219	149	31	terms	term	NOUN
taxlaw-13219	149	32	of	of	ADP
taxlaw-13219	149	33	the	the	DET
taxlaw-13219	149	34	risk	risk	NOUN
taxlaw-13219	149	35	shifting	shift	VERB
taxlaw-13219	149	36	problem	problem	NOUN
taxlaw-13219	149	37	.	.	PUNCT
taxlaw-13219	150	1	the	the	DET
taxlaw-13219	150	2	potential	potential	ADJ
taxlaw-13219	150	3	conflict	conflict	NOUN
taxlaw-13219	150	4	between	between	ADP
taxlaw-13219	150	5	debtholders	debtholder	NOUN
taxlaw-13219	150	6	and	and	CCONJ
taxlaw-13219	150	7	shareholders	shareholder	NOUN
taxlaw-13219	150	8	is	be	AUX
taxlaw-13219	150	9	such	such	ADJ
taxlaw-13219	150	10	that	that	SCONJ
taxlaw-13219	150	11	shareholders	shareholder	NOUN
taxlaw-13219	150	12	expropriate	expropriate	VERB
taxlaw-13219	150	13	wealth	wealth	NOUN
taxlaw-13219	150	14	from	from	ADP
taxlaw-13219	150	15	debtholders	debtholder	NOUN
taxlaw-13219	150	16	by	by	ADP
taxlaw-13219	150	17	investing	invest	VERB
taxlaw-13219	150	18	in	in	ADP
taxlaw-13219	150	19	new	new	ADJ
taxlaw-13219	150	20	projects	project	NOUN
taxlaw-13219	150	21	that	that	PRON
taxlaw-13219	150	22	are	be	AUX
taxlaw-13219	150	23	riskier	risky	ADJ
taxlaw-13219	150	24	than	than	ADP
taxlaw-13219	150	25	those	those	PRON
taxlaw-13219	150	26	presently	presently	ADV
taxlaw-13219	150	27	held	hold	VERB
taxlaw-13219	150	28	in	in	ADP
taxlaw-13219	150	29	the	the	DET
taxlaw-13219	150	30	firm	firm	NOUN
taxlaw-13219	150	31	’s	’s	PART
taxlaw-13219	150	32	portfolio	portfolio	NOUN
taxlaw-13219	150	33	.	.	PUNCT
taxlaw-13219	151	1	under	under	ADP
taxlaw-13219	151	2	this	this	DET
taxlaw-13219	151	3	scenario	scenario	NOUN
taxlaw-13219	151	4	,	,	PUNCT
taxlaw-13219	151	5	since	since	SCONJ
taxlaw-13219	151	6	shareholders	shareholder	NOUN
taxlaw-13219	151	7	do	do	AUX
taxlaw-13219	151	8	not	not	PART
taxlaw-13219	151	9	bear	bear	VERB
taxlaw-13219	151	10	the	the	DET
taxlaw-13219	151	11	full	full	ADJ
taxlaw-13219	151	12	cost	cost	NOUN
taxlaw-13219	151	13	of	of	ADP
taxlaw-13219	151	14	low	low	ADJ
taxlaw-13219	151	15	returns	return	NOUN
taxlaw-13219	151	16	,	,	PUNCT
taxlaw-13219	151	17	they	they	PRON
taxlaw-13219	151	18	have	have	VERB
taxlaw-13219	151	19	incentives	incentive	NOUN
taxlaw-13219	151	20	to	to	PART
taxlaw-13219	151	21	take	take	VERB
taxlaw-13219	151	22	riskier	risky	ADJ
taxlaw-13219	151	23	projects	project	NOUN
taxlaw-13219	151	24	,	,	PUNCT
taxlaw-13219	151	25	potentially	potentially	ADV
taxlaw-13219	151	26	extracting	extract	VERB
taxlaw-13219	151	27	value	value	NOUN
taxlaw-13219	151	28	from	from	ADP
taxlaw-13219	151	29	the	the	DET
taxlaw-13219	151	30	debtholders	debtholder	NOUN
taxlaw-13219	151	31	.	.	PUNCT
taxlaw-13219	152	1	see	see	VERB
taxlaw-13219	152	2	michael	michael	PROPN
taxlaw-13219	152	3	c.	c.	PROPN
taxlaw-13219	152	4	jensen	jensen	PROPN
taxlaw-13219	152	5	&	&	CCONJ
taxlaw-13219	152	6	william	william	PROPN
taxlaw-13219	152	7	h.	h.	PROPN
taxlaw-13219	152	8	meckling	meckling	PROPN
taxlaw-13219	152	9	,	,	PUNCT
taxlaw-13219	152	10	theory	theory	NOUN
taxlaw-13219	152	11	of	of	ADP
taxlaw-13219	152	12	the	the	DET
taxlaw-13219	152	13	firm	firm	NOUN
taxlaw-13219	152	14	:	:	PUNCT
taxlaw-13219	152	15	managerial	managerial	ADJ
taxlaw-13219	152	16	behavior	behavior	NOUN
taxlaw-13219	152	17	,	,	PUNCT
taxlaw-13219	152	18	agency	agency	NOUN
taxlaw-13219	152	19	costs	cost	NOUN
taxlaw-13219	152	20	and	and	CCONJ
taxlaw-13219	152	21	ownership	ownership	NOUN
taxlaw-13219	152	22	structure	structure	NOUN
taxlaw-13219	152	23	,	,	PUNCT
taxlaw-13219	152	24	3	3	NUM
taxlaw-13219	152	25	j.	j.	NOUN
taxlaw-13219	152	26	of	of	ADP
taxlaw-13219	152	27	fin	fin	PROPN
taxlaw-13219	152	28	.	.	PUNCT
taxlaw-13219	153	1	econ	econ	PROPN
taxlaw-13219	153	2	.	.	PUNCT
taxlaw-13219	154	1	305	305	NUM
taxlaw-13219	154	2	,	,	PUNCT
taxlaw-13219	154	3	308	308	NUM
taxlaw-13219	154	4	(	(	PUNCT
taxlaw-13219	154	5	1976	1976	NUM
taxlaw-13219	154	6	)	)	PUNCT
taxlaw-13219	154	7	;	;	PUNCT
taxlaw-13219	154	8	ronald	ronald	PROPN
taxlaw-13219	154	9	c.	c.	PROPN
taxlaw-13219	154	10	anderson	anderson	PROPN
taxlaw-13219	154	11	,	,	PUNCT
taxlaw-13219	154	12	sattar	sattar	PROPN
taxlaw-13219	154	13	a.	a.	PROPN
taxlaw-13219	154	14	mansi	mansi	PROPN
taxlaw-13219	154	15	&	&	CCONJ
taxlaw-13219	154	16	david	david	PROPN
taxlaw-13219	154	17	m.	m.	PROPN
taxlaw-13219	154	18	reeb	reeb	PROPN
taxlaw-13219	154	19	,	,	PUNCT
taxlaw-13219	154	20	founding	found	VERB
taxlaw-13219	154	21	family	family	NOUN
taxlaw-13219	154	22	ownership	ownership	NOUN
taxlaw-13219	154	23	and	and	CCONJ
taxlaw-13219	154	24	the	the	DET
taxlaw-13219	154	25	agency	agency	NOUN
taxlaw-13219	154	26	cost	cost	NOUN
taxlaw-13219	154	27	of	of	ADP
taxlaw-13219	154	28	debt	debt	NOUN
taxlaw-13219	154	29	,	,	PUNCT
taxlaw-13219	154	30	68	68	NUM
taxlaw-13219	154	31	j.	j.	NOUN
taxlaw-13219	154	32	of	of	ADP
taxlaw-13219	154	33	fin	fin	PROPN
taxlaw-13219	154	34	.	.	PUNCT
taxlaw-13219	155	1	econ	econ	PROPN
taxlaw-13219	155	2	.	.	PUNCT
taxlaw-13219	156	1	263	263	NUM
taxlaw-13219	156	2	,	,	PUNCT
taxlaw-13219	156	3	266	266	NUM
taxlaw-13219	156	4	(	(	PUNCT
taxlaw-13219	156	5	2003	2003	NUM
taxlaw-13219	156	6	)	)	PUNCT
taxlaw-13219	156	7	;	;	PUNCT
taxlaw-13219	156	8	gustavo	gustavo	PROPN
taxlaw-13219	156	9	manso	manso	PROPN
taxlaw-13219	156	10	,	,	PUNCT
taxlaw-13219	156	11	investment	investment	NOUN
taxlaw-13219	156	12	reversibility	reversibility	NOUN
taxlaw-13219	156	13	and	and	CCONJ
taxlaw-13219	156	14	agency	agency	NOUN
taxlaw-13219	156	15	cost	cost	NOUN
taxlaw-13219	156	16	of	of	ADP
taxlaw-13219	156	17	debt	debt	NOUN
taxlaw-13219	156	18	,	,	PUNCT
taxlaw-13219	156	19	76	76	NUM
taxlaw-13219	156	20	econometrica	econometrica	NOUN
taxlaw-13219	156	21	437	437	NUM
taxlaw-13219	156	22	,	,	PUNCT
taxlaw-13219	156	23	437	437	NUM
taxlaw-13219	156	24	(	(	PUNCT
taxlaw-13219	156	25	2008	2008	NUM
taxlaw-13219	156	26	)	)	PUNCT
taxlaw-13219	156	27	.	.	PUNCT
taxlaw-13219	157	1	22	22	NUM
taxlaw-13219	157	2	kim	kim	PROPN
taxlaw-13219	157	3	byungmo	byungmo	PROPN
taxlaw-13219	157	4	&	&	CCONJ
taxlaw-13219	157	5	inmoo	inmoo	PROPN
taxlaw-13219	157	6	lee	lee	PROPN
taxlaw-13219	157	7	,	,	PUNCT
taxlaw-13219	157	8	agency	agency	NOUN
taxlaw-13219	157	9	problems	problem	NOUN
taxlaw-13219	157	10	and	and	CCONJ
taxlaw-13219	157	11	performance	performance	NOUN
taxlaw-13219	157	12	of	of	ADP
taxlaw-13219	157	13	korean	korean	ADJ
taxlaw-13219	157	14	companies	company	NOUN
taxlaw-13219	157	15	during	during	ADP
taxlaw-13219	157	16	the	the	DET
taxlaw-13219	157	17	asian	asian	ADJ
taxlaw-13219	157	18	financial	financial	ADJ
taxlaw-13219	157	19	crisis	crisis	NOUN
taxlaw-13219	157	20	:	:	PUNCT
taxlaw-13219	157	21	chaebol	chaebol	NOUN
taxlaw-13219	157	22	vs.	vs.	ADP
taxlaw-13219	157	23	non	non	ADJ
taxlaw-13219	157	24	-	-	ADJ
taxlaw-13219	157	25	chaebol	chaebol	ADJ
taxlaw-13219	157	26	firms	firm	NOUN
taxlaw-13219	157	27	,	,	PUNCT
taxlaw-13219	157	28	11	11	NUM
taxlaw-13219	157	29	pacific	pacific	ADJ
taxlaw-13219	157	30	-	-	PUNCT
taxlaw-13219	157	31	basin	basin	NOUN
taxlaw-13219	157	32	fin	fin	NOUN
taxlaw-13219	157	33	.	.	PUNCT
taxlaw-13219	158	1	j.	j.	PROPN
taxlaw-13219	158	2	327	327	NUM
taxlaw-13219	158	3	,	,	PUNCT
taxlaw-13219	158	4	327	327	NUM
taxlaw-13219	158	5	-	-	SYM
taxlaw-13219	158	6	48	48	NUM
taxlaw-13219	158	7	(	(	PUNCT
taxlaw-13219	158	8	2003	2003	NUM
taxlaw-13219	158	9	)	)	PUNCT
taxlaw-13219	158	10	;	;	PUNCT
taxlaw-13219	158	11	see	see	VERB
taxlaw-13219	158	12	also	also	ADV
taxlaw-13219	158	13	christopher	christopher	PROPN
taxlaw-13219	158	14	s.	s.	PROPN
taxlaw-13219	158	15	armstrong	armstrong	PROPN
taxlaw-13219	158	16	et	et	PROPN
taxlaw-13219	158	17	al	al	PROPN
taxlaw-13219	158	18	.	.	PROPN
taxlaw-13219	158	19	,	,	PUNCT
taxlaw-13219	158	20	corporate	corporate	ADJ
taxlaw-13219	158	21	governance	governance	NOUN
taxlaw-13219	158	22	,	,	PUNCT
taxlaw-13219	158	23	incentives	incentive	NOUN
taxlaw-13219	158	24	,	,	PUNCT
taxlaw-13219	158	25	and	and	CCONJ
taxlaw-13219	158	26	tax	tax	NOUN
taxlaw-13219	158	27	avoidance	avoidance	NOUN
taxlaw-13219	158	28	,	,	PUNCT
taxlaw-13219	158	29	60	60	NUM
taxlaw-13219	158	30	j.	j.	PROPN
taxlaw-13219	158	31	acct	acct	PROPN
taxlaw-13219	158	32	.	.	PROPN
taxlaw-13219	158	33	&	&	CCONJ
taxlaw-13219	158	34	econ	econ	PROPN
taxlaw-13219	158	35	.	.	PROPN
taxlaw-13219	159	1	1	1	NUM
taxlaw-13219	159	2	,	,	PUNCT
taxlaw-13219	159	3	1	1	NUM
taxlaw-13219	159	4	(	(	PUNCT
taxlaw-13219	159	5	2015	2015	NUM
taxlaw-13219	159	6	)	)	PUNCT
taxlaw-13219	159	7	,	,	PUNCT
taxlaw-13219	159	8	in	in	ADP
taxlaw-13219	159	9	which	which	PRON
taxlaw-13219	159	10	the	the	DET
taxlaw-13219	159	11	authors	author	NOUN
taxlaw-13219	159	12	found	find	VERB
taxlaw-13219	159	13	that	that	SCONJ
taxlaw-13219	159	14	“	"	PUNCT
taxlaw-13219	159	15	unresolved	unresolved	ADJ
taxlaw-13219	159	16	agency	agency	NOUN
taxlaw-13219	159	17	problems	problem	NOUN
taxlaw-13219	159	18	may	may	AUX
taxlaw-13219	159	19	lead	lead	VERB
taxlaw-13219	159	20	managers	manager	NOUN
taxlaw-13219	159	21	to	to	PART
taxlaw-13219	159	22	engage	engage	VERB
taxlaw-13219	159	23	in	in	ADP
taxlaw-13219	159	24	more	more	ADJ
taxlaw-13219	159	25	or	or	CCONJ
taxlaw-13219	159	26	less	less	ADV
taxlaw-13219	159	27	corporate	corporate	ADJ
taxlaw-13219	159	28	tax	tax	NOUN
taxlaw-13219	159	29	avoidance	avoidance	NOUN
taxlaw-13219	159	30	than	than	SCONJ
taxlaw-13219	159	31	shareholders	shareholder	NOUN
taxlaw-13219	159	32	would	would	AUX
taxlaw-13219	159	33	otherwise	otherwise	ADV
taxlaw-13219	159	34	prefer	prefer	VERB
taxlaw-13219	159	35	.	.	PUNCT
taxlaw-13219	159	36	”	"	PUNCT
taxlaw-13219	160	1	23	23	NUM
taxlaw-13219	160	2	see	see	VERB
taxlaw-13219	160	3	generally	generally	ADV
taxlaw-13219	160	4	jensen	jensen	PROPN
taxlaw-13219	160	5	,	,	PUNCT
taxlaw-13219	160	6	supra	supra	PROPN
taxlaw-13219	160	7	note	note	NOUN
taxlaw-13219	160	8	19	19	NUM
taxlaw-13219	160	9	at	at	ADP
taxlaw-13219	160	10	831	831	NUM
taxlaw-13219	160	11	;	;	PUNCT
taxlaw-13219	160	12	jensen	jensen	PROPN
taxlaw-13219	160	13	&	&	CCONJ
taxlaw-13219	160	14	meckling	meckling	PROPN
taxlaw-13219	160	15	,	,	PUNCT
taxlaw-13219	160	16	supra	supra	PROPN
taxlaw-13219	160	17	note	note	NOUN
taxlaw-13219	160	18	21	21	NUM
taxlaw-13219	160	19	at	at	ADP
taxlaw-13219	160	20	338	338	NUM
taxlaw-13219	160	21	.	.	PUNCT
taxlaw-13219	161	1	60	60	NUM
taxlaw-13219	161	2	columbia	columbia	PROPN
taxlaw-13219	161	3	journal	journal	PROPN
taxlaw-13219	161	4	of	of	ADP
taxlaw-13219	161	5	tax	tax	NOUN
taxlaw-13219	161	6	law	law	NOUN
taxlaw-13219	162	1	[	[	X
taxlaw-13219	162	2	vol	vol	NOUN
taxlaw-13219	162	3	16:1	16:1	NUM
taxlaw-13219	162	4	of	of	ADP
taxlaw-13219	162	5	performance	performance	NOUN
taxlaw-13219	162	6	-	-	PUNCT
taxlaw-13219	162	7	based	base	VERB
taxlaw-13219	162	8	payment	payment	NOUN
taxlaw-13219	162	9	schemes	scheme	NOUN
taxlaw-13219	162	10	.	.	PUNCT
taxlaw-13219	163	1	external	external	ADJ
taxlaw-13219	163	2	mechanisms	mechanism	NOUN
taxlaw-13219	163	3	include	include	VERB
taxlaw-13219	163	4	,	,	PUNCT
taxlaw-13219	163	5	among	among	ADP
taxlaw-13219	163	6	others	other	NOUN
taxlaw-13219	163	7	,	,	PUNCT
taxlaw-13219	163	8	hostile	hostile	ADJ
taxlaw-13219	163	9	takeover	takeover	NOUN
taxlaw-13219	163	10	,	,	PUNCT
taxlaw-13219	163	11	contest	contest	NOUN
taxlaw-13219	163	12	of	of	ADP
taxlaw-13219	163	13	voting	vote	VERB
taxlaw-13219	163	14	proxy	proxy	NOUN
taxlaw-13219	163	15	,	,	PUNCT
taxlaw-13219	163	16	and	and	CCONJ
taxlaw-13219	163	17	product	product	NOUN
taxlaw-13219	163	18	market	market	NOUN
taxlaw-13219	163	19	competition.24	competition.24	NOUN
taxlaw-13219	163	20	since	since	SCONJ
taxlaw-13219	163	21	the	the	DET
taxlaw-13219	163	22	expression	expression	NOUN
taxlaw-13219	163	23	“	"	PUNCT
taxlaw-13219	163	24	agency	agency	NOUN
taxlaw-13219	163	25	costs	cost	NOUN
taxlaw-13219	163	26	”	"	PUNCT
taxlaw-13219	163	27	was	be	AUX
taxlaw-13219	163	28	first	first	ADV
taxlaw-13219	163	29	introduced	introduce	VERB
taxlaw-13219	163	30	by	by	ADP
taxlaw-13219	163	31	jensen	jensen	PROPN
taxlaw-13219	163	32	and	and	CCONJ
taxlaw-13219	163	33	meckling	meckle	VERB
taxlaw-13219	163	34	in	in	ADP
taxlaw-13219	163	35	1976,25	1976,25	PROPN
taxlaw-13219	163	36	there	there	PRON
taxlaw-13219	163	37	have	have	AUX
taxlaw-13219	163	38	been	be	AUX
taxlaw-13219	163	39	hundreds	hundred	NOUN
taxlaw-13219	163	40	of	of	ADP
taxlaw-13219	163	41	studies	study	NOUN
taxlaw-13219	163	42	on	on	ADP
taxlaw-13219	163	43	corporate	corporate	ADJ
taxlaw-13219	163	44	governance	governance	NOUN
taxlaw-13219	164	1	mechanisms.26	mechanisms.26	VERB
taxlaw-13219	164	2	many	many	ADJ
taxlaw-13219	164	3	important	important	ADJ
taxlaw-13219	164	4	insights	insight	NOUN
taxlaw-13219	164	5	from	from	ADP
taxlaw-13219	164	6	these	these	DET
taxlaw-13219	164	7	studies	study	NOUN
taxlaw-13219	164	8	were	be	AUX
taxlaw-13219	164	9	well	well	ADV
taxlaw-13219	164	10	implemented	implement	VERB
taxlaw-13219	164	11	in	in	ADP
taxlaw-13219	164	12	the	the	DET
taxlaw-13219	164	13	legal	legal	ADJ
taxlaw-13219	164	14	literature	literature	NOUN
taxlaw-13219	164	15	and	and	CCONJ
taxlaw-13219	164	16	have	have	AUX
taxlaw-13219	164	17	influenced	influence	VERB
taxlaw-13219	164	18	lawmakers.27	lawmakers.27	NOUN
taxlaw-13219	164	19	for	for	ADP
taxlaw-13219	164	20	many	many	ADJ
taxlaw-13219	164	21	years	year	NOUN
taxlaw-13219	164	22	,	,	PUNCT
taxlaw-13219	164	23	the	the	DET
taxlaw-13219	164	24	financial	financial	ADJ
taxlaw-13219	164	25	literature	literature	NOUN
taxlaw-13219	164	26	has	have	AUX
taxlaw-13219	164	27	ignored	ignore	VERB
taxlaw-13219	164	28	one	one	NUM
taxlaw-13219	164	29	important	important	ADJ
taxlaw-13219	164	30	external	external	ADJ
taxlaw-13219	164	31	mechanism	mechanism	NOUN
taxlaw-13219	164	32	of	of	ADP
taxlaw-13219	164	33	firms	firm	NOUN
taxlaw-13219	164	34	:	:	PUNCT
taxlaw-13219	164	35	the	the	DET
taxlaw-13219	164	36	corporate	corporate	ADJ
taxlaw-13219	164	37	tax.28	tax.28	NOUN
taxlaw-13219	164	38	not	not	PART
taxlaw-13219	164	39	surprisingly	surprisingly	ADV
taxlaw-13219	164	40	,	,	PUNCT
taxlaw-13219	164	41	in	in	ADP
taxlaw-13219	164	42	the	the	DET
taxlaw-13219	164	43	absence	absence	NOUN
taxlaw-13219	164	44	of	of	ADP
taxlaw-13219	164	45	financial	financial	ADJ
taxlaw-13219	164	46	studies	study	NOUN
taxlaw-13219	164	47	,	,	PUNCT
taxlaw-13219	164	48	the	the	DET
taxlaw-13219	164	49	legal	legal	ADJ
taxlaw-13219	164	50	literature	literature	NOUN
taxlaw-13219	164	51	has	have	AUX
taxlaw-13219	164	52	ignored	ignore	VERB
taxlaw-13219	164	53	,	,	PUNCT
taxlaw-13219	164	54	as	as	ADV
taxlaw-13219	164	55	well	well	ADV
taxlaw-13219	164	56	,	,	PUNCT
taxlaw-13219	164	57	the	the	DET
taxlaw-13219	164	58	governance	governance	NOUN
taxlaw-13219	164	59	role	role	NOUN
taxlaw-13219	164	60	of	of	ADP
taxlaw-13219	164	61	the	the	DET
taxlaw-13219	164	62	corporate	corporate	ADJ
taxlaw-13219	164	63	tax	tax	NOUN
taxlaw-13219	164	64	.	.	PUNCT
taxlaw-13219	165	1	in	in	ADP
taxlaw-13219	165	2	recent	recent	ADJ
taxlaw-13219	165	3	years	year	NOUN
taxlaw-13219	165	4	,	,	PUNCT
taxlaw-13219	165	5	the	the	DET
taxlaw-13219	165	6	potential	potential	ADJ
taxlaw-13219	165	7	governance	governance	NOUN
taxlaw-13219	165	8	role	role	NOUN
taxlaw-13219	165	9	of	of	ADP
taxlaw-13219	165	10	taxes	taxis	NOUN
taxlaw-13219	165	11	has	have	AUX
taxlaw-13219	165	12	attracted	attract	VERB
taxlaw-13219	165	13	a	a	DET
taxlaw-13219	165	14	growing	grow	VERB
taxlaw-13219	165	15	attention	attention	NOUN
taxlaw-13219	165	16	by	by	ADP
taxlaw-13219	165	17	financial	financial	ADJ
taxlaw-13219	165	18	scholars	scholar	NOUN
taxlaw-13219	165	19	,	,	PUNCT
taxlaw-13219	165	20	who	who	PRON
taxlaw-13219	165	21	have	have	AUX
taxlaw-13219	165	22	explored	explore	VERB
taxlaw-13219	165	23	the	the	DET
taxlaw-13219	165	24	interplay	interplay	NOUN
taxlaw-13219	165	25	between	between	ADP
taxlaw-13219	165	26	the	the	DET
taxlaw-13219	165	27	basic	basic	ADJ
taxlaw-13219	165	28	functions	function	NOUN
taxlaw-13219	165	29	of	of	ADP
taxlaw-13219	165	30	corporate	corporate	ADJ
taxlaw-13219	165	31	tax	tax	NOUN
taxlaw-13219	165	32	and	and	CCONJ
taxlaw-13219	165	33	corporate	corporate	ADJ
taxlaw-13219	165	34	governance	governance	NOUN
taxlaw-13219	165	35	.	.	PUNCT
taxlaw-13219	166	1	the	the	DET
taxlaw-13219	166	2	aim	aim	NOUN
taxlaw-13219	166	3	of	of	ADP
taxlaw-13219	166	4	this	this	DET
taxlaw-13219	166	5	part	part	NOUN
taxlaw-13219	166	6	of	of	ADP
taxlaw-13219	166	7	the	the	DET
taxlaw-13219	166	8	article	article	NOUN
taxlaw-13219	166	9	is	be	AUX
taxlaw-13219	166	10	to	to	PART
taxlaw-13219	166	11	arm	arm	VERB
taxlaw-13219	166	12	us	we	PRON
taxlaw-13219	166	13	with	with	ADP
taxlaw-13219	166	14	a	a	DET
taxlaw-13219	166	15	new	new	ADJ
taxlaw-13219	166	16	understanding	understanding	NOUN
taxlaw-13219	166	17	concerning	concern	VERB
taxlaw-13219	166	18	the	the	DET
taxlaw-13219	166	19	governance	governance	NOUN
taxlaw-13219	166	20	role	role	NOUN
taxlaw-13219	166	21	of	of	ADP
taxlaw-13219	166	22	corporate	corporate	ADJ
taxlaw-13219	166	23	tax	tax	NOUN
taxlaw-13219	166	24	,	,	PUNCT
taxlaw-13219	166	25	particularly	particularly	ADV
taxlaw-13219	166	26	in	in	ADP
taxlaw-13219	166	27	reducing	reduce	VERB
taxlaw-13219	166	28	the	the	DET
taxlaw-13219	166	29	“	"	PUNCT
taxlaw-13219	166	30	agency	agency	NOUN
taxlaw-13219	166	31	costs	cost	NOUN
taxlaw-13219	166	32	of	of	ADP
taxlaw-13219	166	33	equity	equity	NOUN
taxlaw-13219	166	34	.	.	PUNCT
taxlaw-13219	166	35	”	"	PUNCT
taxlaw-13219	167	1	more	more	ADV
taxlaw-13219	167	2	specifically	specifically	ADV
taxlaw-13219	167	3	,	,	PUNCT
taxlaw-13219	167	4	section	section	NOUN
taxlaw-13219	167	5	b	b	PROPN
taxlaw-13219	167	6	will	will	AUX
taxlaw-13219	167	7	present	present	VERB
taxlaw-13219	167	8	the	the	DET
taxlaw-13219	167	9	“	"	PUNCT
taxlaw-13219	167	10	madisonian	madisonian	ADJ
taxlaw-13219	167	11	”	"	PUNCT
taxlaw-13219	167	12	function	function	NOUN
taxlaw-13219	167	13	and	and	CCONJ
taxlaw-13219	167	14	the	the	DET
taxlaw-13219	167	15	“	"	PUNCT
taxlaw-13219	167	16	shedding	shed	VERB
taxlaw-13219	167	17	light	light	ADJ
taxlaw-13219	167	18	”	"	PUNCT
taxlaw-13219	167	19	function	function	NOUN
taxlaw-13219	167	20	of	of	ADP
taxlaw-13219	167	21	the	the	DET
taxlaw-13219	167	22	tax	tax	NOUN
taxlaw-13219	167	23	(	(	PUNCT
taxlaw-13219	167	24	the	the	DET
taxlaw-13219	167	25	financial	financial	ADJ
taxlaw-13219	167	26	functions	function	NOUN
taxlaw-13219	167	27	)	)	PUNCT
taxlaw-13219	167	28	.	.	PUNCT
taxlaw-13219	168	1	section	section	NOUN
taxlaw-13219	168	2	c	c	PROPN
taxlaw-13219	168	3	will	will	AUX
taxlaw-13219	168	4	present	present	VERB
taxlaw-13219	168	5	the	the	DET
taxlaw-13219	168	6	“	"	PUNCT
taxlaw-13219	168	7	monitoring	monitoring	NOUN
taxlaw-13219	168	8	”	"	PUNCT
taxlaw-13219	168	9	function	function	NOUN
taxlaw-13219	168	10	of	of	ADP
taxlaw-13219	168	11	the	the	DET
taxlaw-13219	168	12	tax	tax	NOUN
taxlaw-13219	168	13	.	.	PUNCT
taxlaw-13219	169	1	section	section	NOUN
taxlaw-13219	169	2	d	d	PROPN
taxlaw-13219	169	3	,	,	PUNCT
taxlaw-13219	169	4	then	then	ADV
taxlaw-13219	169	5	,	,	PUNCT
taxlaw-13219	169	6	will	will	AUX
taxlaw-13219	169	7	examine	examine	VERB
taxlaw-13219	169	8	under	under	ADP
taxlaw-13219	169	9	what	what	DET
taxlaw-13219	169	10	conditions	condition	NOUN
taxlaw-13219	169	11	the	the	DET
taxlaw-13219	169	12	irs	irs	PROPN
taxlaw-13219	169	13	has	have	AUX
taxlaw-13219	169	14	a	a	DET
taxlaw-13219	169	15	comparative	comparative	ADJ
taxlaw-13219	169	16	advantage	advantage	NOUN
taxlaw-13219	169	17	relative	relative	ADJ
taxlaw-13219	169	18	to	to	ADP
taxlaw-13219	169	19	the	the	DET
taxlaw-13219	169	20	sec	sec	PROPN
taxlaw-13219	169	21	in	in	ADP
taxlaw-13219	169	22	improving	improve	VERB
taxlaw-13219	169	23	corporate	corporate	ADJ
taxlaw-13219	169	24	governance	governance	NOUN
taxlaw-13219	169	25	.	.	PUNCT
taxlaw-13219	170	1	section	section	NOUN
taxlaw-13219	170	2	e	e	PROPN
taxlaw-13219	170	3	will	will	AUX
taxlaw-13219	170	4	discuss	discuss	VERB
taxlaw-13219	170	5	the	the	DET
taxlaw-13219	170	6	new	new	ADJ
taxlaw-13219	170	7	corporate	corporate	ADJ
taxlaw-13219	170	8	alternative	alternative	ADJ
taxlaw-13219	170	9	minimum	minimum	ADJ
taxlaw-13219	170	10	tax	tax	NOUN
taxlaw-13219	170	11	(	(	PUNCT
taxlaw-13219	170	12	amt	amt	PROPN
taxlaw-13219	170	13	)	)	PUNCT
taxlaw-13219	170	14	enacted	enact	VERB
taxlaw-13219	170	15	in	in	ADP
taxlaw-13219	170	16	2022	2022	NUM
taxlaw-13219	170	17	,	,	PUNCT
taxlaw-13219	170	18	which	which	PRON
taxlaw-13219	170	19	is	be	AUX
taxlaw-13219	170	20	based	base	VERB
taxlaw-13219	170	21	on	on	ADP
taxlaw-13219	170	22	financial	financial	ADJ
taxlaw-13219	170	23	accounting	accounting	NOUN
taxlaw-13219	170	24	(	(	PUNCT
taxlaw-13219	170	25	book	book	NOUN
taxlaw-13219	170	26	)	)	PUNCT
taxlaw-13219	170	27	income	income	NOUN
taxlaw-13219	170	28	,	,	PUNCT
taxlaw-13219	170	29	and	and	CCONJ
taxlaw-13219	170	30	rebut	rebut	VERB
taxlaw-13219	170	31	some	some	DET
taxlaw-13219	170	32	common	common	ADJ
taxlaw-13219	170	33	criticism	criticism	NOUN
taxlaw-13219	170	34	of	of	ADP
taxlaw-13219	170	35	it	it	PRON
taxlaw-13219	170	36	.	.	PUNCT
taxlaw-13219	171	1	b.	b.	PROPN
taxlaw-13219	171	2	corporate	corporate	ADJ
taxlaw-13219	171	3	tax	tax	NOUN
taxlaw-13219	171	4	can	can	AUX
taxlaw-13219	171	5	strengthen	strengthen	VERB
taxlaw-13219	171	6	the	the	DET
taxlaw-13219	171	7	financial	financial	ADJ
taxlaw-13219	171	8	reporting	reporting	NOUN
taxlaw-13219	171	9	system	system	NOUN
taxlaw-13219	171	10	the	the	DET
taxlaw-13219	171	11	importance	importance	NOUN
taxlaw-13219	171	12	of	of	ADP
taxlaw-13219	171	13	financial	financial	ADJ
taxlaw-13219	171	14	reports29	reports29	NOUN
taxlaw-13219	171	15	is	be	AUX
taxlaw-13219	171	16	directly	directly	ADV
taxlaw-13219	171	17	related	relate	VERB
taxlaw-13219	171	18	to	to	ADP
taxlaw-13219	171	19	the	the	DET
taxlaw-13219	171	20	need	need	NOUN
taxlaw-13219	171	21	to	to	PART
taxlaw-13219	171	22	protect	protect	VERB
taxlaw-13219	171	23	investors	investor	NOUN
taxlaw-13219	171	24	,	,	PUNCT
taxlaw-13219	171	25	since	since	SCONJ
taxlaw-13219	171	26	“	"	PUNCT
taxlaw-13219	171	27	[	[	PUNCT
taxlaw-13219	171	28	m]any	m]any	NOUN
taxlaw-13219	171	29	existing	exist	VERB
taxlaw-13219	171	30	and	and	CCONJ
taxlaw-13219	171	31	potential	potential	ADJ
taxlaw-13219	171	32	investors	investor	NOUN
taxlaw-13219	171	33	,	,	PUNCT
taxlaw-13219	171	34	lenders	lender	NOUN
taxlaw-13219	171	35	and	and	CCONJ
taxlaw-13219	171	36	other	other	ADJ
taxlaw-13219	171	37	creditors	creditor	NOUN
taxlaw-13219	171	38	can	can	AUX
taxlaw-13219	171	39	not	not	PART
taxlaw-13219	171	40	require	require	VERB
taxlaw-13219	171	41	reporting	report	VERB
taxlaw-13219	171	42	entities	entity	NOUN
taxlaw-13219	171	43	to	to	PART
taxlaw-13219	171	44	provide	provide	VERB
taxlaw-13219	171	45	information	information	NOUN
taxlaw-13219	171	46	directly	directly	ADV
taxlaw-13219	171	47	to	to	ADP
taxlaw-13219	171	48	them	they	PRON
taxlaw-13219	171	49	and	and	CCONJ
taxlaw-13219	171	50	must	must	AUX
taxlaw-13219	171	51	rely	rely	VERB
taxlaw-13219	171	52	on	on	ADP
taxlaw-13219	171	53	general	general	ADJ
taxlaw-13219	171	54	purpose	purpose	NOUN
taxlaw-13219	171	55	financial	financial	ADJ
taxlaw-13219	171	56	reports	report	NOUN
taxlaw-13219	171	57	for	for	ADP
taxlaw-13219	171	58	much	much	ADJ
taxlaw-13219	171	59	of	of	ADP
taxlaw-13219	171	60	the	the	DET
taxlaw-13219	171	61	financial	financial	ADJ
taxlaw-13219	171	62	information	information	NOUN
taxlaw-13219	171	63	they	they	PRON
taxlaw-13219	171	64	need	need	VERB
taxlaw-13219	171	65	.	.	PUNCT
taxlaw-13219	172	1	consequently	consequently	ADV
taxlaw-13219	172	2	,	,	PUNCT
taxlaw-13219	172	3	they	they	PRON
taxlaw-13219	172	4	are	be	AUX
taxlaw-13219	172	5	the	the	DET
taxlaw-13219	172	6	primary	primary	ADJ
taxlaw-13219	172	7	users	user	NOUN
taxlaw-13219	172	8	to	to	PART
taxlaw-13219	172	9	whom	whom	PRON
taxlaw-13219	172	10	general	general	ADJ
taxlaw-13219	172	11	purpose	purpose	NOUN
taxlaw-13219	172	12	financial	financial	ADJ
taxlaw-13219	172	13	24	24	NUM
taxlaw-13219	172	14	weichu	weichu	PROPN
taxlaw-13219	172	15	xu	xu	PROPN
taxlaw-13219	172	16	,	,	PUNCT
taxlaw-13219	172	17	yamin	yamin	PROPN
taxlaw-13219	172	18	zeng	zeng	PROPN
taxlaw-13219	172	19	&	&	CCONJ
taxlaw-13219	172	20	junsheng	junsheng	PROPN
taxlaw-13219	172	21	zhang	zhang	PROPN
taxlaw-13219	172	22	,	,	PUNCT
taxlaw-13219	172	23	tax	tax	NOUN
taxlaw-13219	172	24	enforcement	enforcement	NOUN
taxlaw-13219	172	25	as	as	ADP
taxlaw-13219	172	26	a	a	DET
taxlaw-13219	172	27	corporate	corporate	ADJ
taxlaw-13219	172	28	governance	governance	NOUN
taxlaw-13219	172	29	mechanism	mechanism	NOUN
taxlaw-13219	172	30	:	:	PUNCT
taxlaw-13219	172	31	empirical	empirical	ADJ
taxlaw-13219	172	32	evidence	evidence	NOUN
taxlaw-13219	172	33	from	from	ADP
taxlaw-13219	172	34	china	china	PROPN
taxlaw-13219	172	35	,	,	PUNCT
taxlaw-13219	172	36	19	19	NUM
taxlaw-13219	172	37	corp	corp	PROPN
taxlaw-13219	172	38	.	.	PROPN
taxlaw-13219	172	39	governance	governance	PROPN
taxlaw-13219	172	40	:	:	PUNCT
taxlaw-13219	172	41	an	an	DET
taxlaw-13219	172	42	int’l	int’l	NOUN
taxlaw-13219	172	43	rev	rev	VERB
taxlaw-13219	172	44	.	.	PROPN
taxlaw-13219	172	45	25	25	NUM
taxlaw-13219	172	46	,	,	PUNCT
taxlaw-13219	172	47	26	26	NUM
taxlaw-13219	172	48	(	(	PUNCT
taxlaw-13219	172	49	2011	2011	NUM
taxlaw-13219	172	50	)	)	PUNCT
taxlaw-13219	172	51	.	.	PUNCT
taxlaw-13219	173	1	25	25	NUM
taxlaw-13219	173	2	jensen	jensen	PROPN
taxlaw-13219	173	3	&	&	CCONJ
taxlaw-13219	173	4	meckling	meckling	PROPN
taxlaw-13219	173	5	,	,	PUNCT
taxlaw-13219	173	6	supra	supra	PROPN
taxlaw-13219	173	7	note	note	PROPN
taxlaw-13219	173	8	21	21	NUM
taxlaw-13219	173	9	,	,	PUNCT
taxlaw-13219	173	10	at	at	ADP
taxlaw-13219	173	11	305	305	NUM
taxlaw-13219	173	12	.	.	PUNCT
taxlaw-13219	173	13	26	26	NUM
taxlaw-13219	173	14	a	a	DET
taxlaw-13219	173	15	simplistic	simplistic	ADJ
taxlaw-13219	173	16	search	search	NOUN
taxlaw-13219	173	17	in	in	ADP
taxlaw-13219	173	18	“	"	PUNCT
taxlaw-13219	173	19	google	google	PROPN
taxlaw-13219	173	20	scholar	scholar	NOUN
taxlaw-13219	173	21	”	"	PUNCT
taxlaw-13219	173	22	of	of	ADP
taxlaw-13219	173	23	the	the	DET
taxlaw-13219	173	24	expressions	expression	NOUN
taxlaw-13219	173	25	“	"	PUNCT
taxlaw-13219	173	26	corporate	corporate	ADJ
taxlaw-13219	173	27	governance	governance	NOUN
taxlaw-13219	173	28	mechanisms	mechanism	NOUN
taxlaw-13219	173	29	”	"	PUNCT
taxlaw-13219	173	30	combined	combine	VERB
taxlaw-13219	173	31	with	with	ADP
taxlaw-13219	173	32	“	"	PUNCT
taxlaw-13219	173	33	agency	agency	NOUN
taxlaw-13219	173	34	costs	cost	NOUN
taxlaw-13219	173	35	”	"	PUNCT
taxlaw-13219	173	36	from	from	ADP
taxlaw-13219	173	37	1976	1976	NUM
taxlaw-13219	173	38	onwards	onwards	ADV
taxlaw-13219	173	39	finds	find	VERB
taxlaw-13219	173	40	17,800	17,800	NUM
taxlaw-13219	173	41	results	result	NOUN
taxlaw-13219	173	42	.	.	PUNCT
taxlaw-13219	174	1	27	27	NUM
taxlaw-13219	174	2	a	a	DET
taxlaw-13219	174	3	simplistic	simplistic	ADJ
taxlaw-13219	174	4	search	search	NOUN
taxlaw-13219	174	5	in	in	ADP
taxlaw-13219	174	6	“	"	PUNCT
taxlaw-13219	174	7	lexisnexis	lexisnexis	ADJ
taxlaw-13219	174	8	academic	academic	NOUN
taxlaw-13219	174	9	”	"	PUNCT
taxlaw-13219	174	10	of	of	ADP
taxlaw-13219	174	11	the	the	DET
taxlaw-13219	174	12	expressions	expression	NOUN
taxlaw-13219	174	13	“	"	PUNCT
taxlaw-13219	174	14	agency	agency	NOUN
taxlaw-13219	174	15	costs	cost	NOUN
taxlaw-13219	174	16	”	"	PUNCT
taxlaw-13219	174	17	finds	find	VERB
taxlaw-13219	174	18	466	466	NUM
taxlaw-13219	174	19	articles	article	NOUN
taxlaw-13219	174	20	in	in	ADP
taxlaw-13219	174	21	law	law	NOUN
taxlaw-13219	174	22	reviews	review	NOUN
taxlaw-13219	174	23	and	and	CCONJ
taxlaw-13219	174	24	law	law	NOUN
taxlaw-13219	174	25	journals	journal	NOUN
taxlaw-13219	174	26	.	.	PUNCT
taxlaw-13219	175	1	28	28	NUM
taxlaw-13219	175	2	see	see	VERB
taxlaw-13219	175	3	mihir	mihir	PROPN
taxlaw-13219	175	4	a.	a.	PROPN
taxlaw-13219	175	5	desai	desai	PROPN
taxlaw-13219	175	6	,	,	PUNCT
taxlaw-13219	175	7	alexander	alexander	PROPN
taxlaw-13219	175	8	dyck	dyck	PROPN
taxlaw-13219	175	9	,	,	PUNCT
taxlaw-13219	175	10	&	&	CCONJ
taxlaw-13219	175	11	luigi	luigi	PROPN
taxlaw-13219	175	12	zingales	zingales	PROPN
taxlaw-13219	175	13	,	,	PUNCT
taxlaw-13219	175	14	theft	theft	NOUN
taxlaw-13219	175	15	and	and	CCONJ
taxlaw-13219	175	16	taxes	taxis	NOUN
taxlaw-13219	175	17	1	1	NUM
taxlaw-13219	175	18	,	,	PUNCT
taxlaw-13219	175	19	2	2	NUM
taxlaw-13219	175	20	(	(	PUNCT
taxlaw-13219	175	21	nat’l	nat’l	NUM
taxlaw-13219	175	22	bureau	bureau	PROPN
taxlaw-13219	175	23	of	of	ADP
taxlaw-13219	175	24	econ	econ	PROPN
taxlaw-13219	175	25	.	.	PUNCT
taxlaw-13219	176	1	rsch	rsch	PROPN
taxlaw-13219	176	2	.	.	PUNCT
taxlaw-13219	176	3	,	,	PUNCT
taxlaw-13219	176	4	working	work	VERB
taxlaw-13219	176	5	paper	paper	NOUN
taxlaw-13219	176	6	no	no	NOUN
taxlaw-13219	176	7	.	.	PROPN
taxlaw-13219	176	8	10978	10978	NUM
taxlaw-13219	176	9	,	,	PUNCT
taxlaw-13219	176	10	2004)[“	2004)[“	NUM
taxlaw-13219	176	11	…	…	PUNCT
taxlaw-13219	176	12	the	the	DET
taxlaw-13219	176	13	state	state	NOUN
taxlaw-13219	176	14	’s	’s	PART
taxlaw-13219	176	15	actions	action	NOUN
taxlaw-13219	176	16	are	be	AUX
taxlaw-13219	176	17	not	not	PART
taxlaw-13219	176	18	part	part	NOUN
taxlaw-13219	176	19	of	of	ADP
taxlaw-13219	176	20	the	the	DET
taxlaw-13219	176	21	standard	standard	ADJ
taxlaw-13219	176	22	analysis	analysis	NOUN
taxlaw-13219	176	23	of	of	ADP
taxlaw-13219	176	24	corporate	corporate	ADJ
taxlaw-13219	176	25	governance	governance	NOUN
taxlaw-13219	176	26	,	,	PUNCT
taxlaw-13219	176	27	which	which	PRON
taxlaw-13219	176	28	has	have	AUX
taxlaw-13219	176	29	typically	typically	ADV
taxlaw-13219	176	30	emphasized	emphasize	VERB
taxlaw-13219	176	31	legal	legal	ADJ
taxlaw-13219	176	32	protections	protection	NOUN
taxlaw-13219	176	33	for	for	ADP
taxlaw-13219	176	34	outside	outside	ADJ
taxlaw-13219	176	35	investors	investor	NOUN
taxlaw-13219	176	36	…	…	PUNCT
taxlaw-13219	176	37	,	,	PUNCT
taxlaw-13219	176	38	the	the	DET
taxlaw-13219	176	39	role	role	NOUN
taxlaw-13219	176	40	of	of	ADP
taxlaw-13219	176	41	boards	board	NOUN
taxlaw-13219	176	42	...	...	PUNCT
taxlaw-13219	176	43	and	and	CCONJ
taxlaw-13219	176	44	the	the	DET
taxlaw-13219	176	45	presence	presence	NOUN
taxlaw-13219	176	46	of	of	ADP
taxlaw-13219	176	47	large	large	ADJ
taxlaw-13219	176	48	shareholders	shareholder	NOUN
taxlaw-13219	176	49	…	…	PUNCT
taxlaw-13219	176	50	]	]	X
taxlaw-13219	176	51	(	(	PUNCT
taxlaw-13219	176	52	“	"	PUNCT
taxlaw-13219	176	53	at	at	ADP
taxlaw-13219	176	54	the	the	DET
taxlaw-13219	176	55	same	same	ADJ
taxlaw-13219	176	56	time	time	NOUN
taxlaw-13219	176	57	,	,	PUNCT
taxlaw-13219	176	58	the	the	DET
taxlaw-13219	176	59	public	public	ADJ
taxlaw-13219	176	60	finance	finance	NOUN
taxlaw-13219	176	61	literature	literature	NOUN
taxlaw-13219	176	62	on	on	ADP
taxlaw-13219	176	63	taxation	taxation	NOUN
taxlaw-13219	176	64	typically	typically	ADV
taxlaw-13219	176	65	ignores	ignore	VERB
taxlaw-13219	176	66	any	any	DET
taxlaw-13219	176	67	effects	effect	NOUN
taxlaw-13219	176	68	of	of	ADP
taxlaw-13219	176	69	governance	governance	NOUN
taxlaw-13219	176	70	on	on	ADP
taxlaw-13219	176	71	the	the	DET
taxlaw-13219	176	72	functioning	functioning	NOUN
taxlaw-13219	176	73	of	of	ADP
taxlaw-13219	176	74	the	the	DET
taxlaw-13219	176	75	corporate	corporate	ADJ
taxlaw-13219	176	76	tax	tax	NOUN
taxlaw-13219	176	77	system	system	NOUN
taxlaw-13219	176	78	”	"	PUNCT
taxlaw-13219	176	79	)	)	PUNCT
taxlaw-13219	176	80	.	.	PUNCT
taxlaw-13219	177	1	29	29	NUM
taxlaw-13219	177	2	see	see	VERB
taxlaw-13219	177	3	robert	robert	PROPN
taxlaw-13219	177	4	m.	m.	PROPN
taxlaw-13219	177	5	bushman	bushman	PROPN
taxlaw-13219	177	6	&	&	CCONJ
taxlaw-13219	177	7	abbie	abbie	PROPN
taxlaw-13219	177	8	j.	j.	PROPN
taxlaw-13219	177	9	smith	smith	PROPN
taxlaw-13219	177	10	,	,	PUNCT
taxlaw-13219	177	11	transparency	transparency	NOUN
taxlaw-13219	177	12	,	,	PUNCT
taxlaw-13219	177	13	financial	financial	ADJ
taxlaw-13219	177	14	accounting	accounting	NOUN
taxlaw-13219	177	15	information	information	NOUN
taxlaw-13219	177	16	,	,	PUNCT
taxlaw-13219	177	17	and	and	CCONJ
taxlaw-13219	177	18	corporate	corporate	ADJ
taxlaw-13219	177	19	governance	governance	NOUN
taxlaw-13219	177	20	,	,	PUNCT
taxlaw-13219	177	21	9	9	NUM
taxlaw-13219	177	22	econ	econ	NOUN
taxlaw-13219	177	23	.	.	PUNCT
taxlaw-13219	178	1	pol’y	pol’y	NOUN
taxlaw-13219	178	2	rev	rev	VERB
taxlaw-13219	178	3	.	.	PROPN
taxlaw-13219	178	4	65	65	NUM
taxlaw-13219	178	5	,	,	PUNCT
taxlaw-13219	178	6	65	65	NUM
taxlaw-13219	178	7	(	(	PUNCT
taxlaw-13219	178	8	2003	2003	NUM
taxlaw-13219	178	9	)	)	PUNCT
taxlaw-13219	178	10	(	(	PUNCT
taxlaw-13219	178	11	explaining	explain	VERB
taxlaw-13219	178	12	that	that	SCONJ
taxlaw-13219	178	13	financial	financial	ADJ
taxlaw-13219	178	14	reporting	reporting	NOUN
taxlaw-13219	178	15	can	can	AUX
taxlaw-13219	178	16	be	be	AUX
taxlaw-13219	178	17	defined	define	VERB
taxlaw-13219	178	18	as	as	ADP
taxlaw-13219	178	19	the	the	DET
taxlaw-13219	178	20	“	"	PUNCT
taxlaw-13219	178	21	the	the	DET
taxlaw-13219	178	22	product	product	NOUN
taxlaw-13219	178	23	of	of	ADP
taxlaw-13219	178	24	corporate	corporate	ADJ
taxlaw-13219	178	25	accounting	accounting	NOUN
taxlaw-13219	178	26	and	and	CCONJ
taxlaw-13219	178	27	external	external	ADJ
taxlaw-13219	178	28	reporting	reporting	NOUN
taxlaw-13219	178	29	systems	system	NOUN
taxlaw-13219	178	30	that	that	PRON
taxlaw-13219	178	31	measure	measure	VERB
taxlaw-13219	178	32	and	and	CCONJ
taxlaw-13219	178	33	routinely	routinely	ADV
taxlaw-13219	178	34	disclose	disclose	VERB
taxlaw-13219	178	35	audited	audit	VERB
taxlaw-13219	178	36	,	,	PUNCT
taxlaw-13219	178	37	quantitative	quantitative	ADJ
taxlaw-13219	178	38	data	datum	NOUN
taxlaw-13219	178	39	concerning	concern	VERB
taxlaw-13219	178	40	the	the	DET
taxlaw-13219	178	41	financial	financial	ADJ
taxlaw-13219	178	42	position	position	NOUN
taxlaw-13219	178	43	and	and	CCONJ
taxlaw-13219	178	44	performance	performance	NOUN
taxlaw-13219	178	45	of	of	ADP
taxlaw-13219	178	46	publicly	publicly	ADV
taxlaw-13219	178	47	held	hold	VERB
taxlaw-13219	178	48	firms	firm	NOUN
taxlaw-13219	178	49	”	"	PUNCT
taxlaw-13219	178	50	)	)	PUNCT
taxlaw-13219	178	51	.	.	PUNCT
taxlaw-13219	179	1	2024	2024	NUM
taxlaw-13219	179	2	]	]	PUNCT
taxlaw-13219	180	1	taxation	taxation	NOUN
taxlaw-13219	180	2	and	and	CCONJ
taxlaw-13219	180	3	corporate	corporate	ADJ
taxlaw-13219	180	4	governance	governance	NOUN
taxlaw-13219	180	5	61	61	NUM
taxlaw-13219	180	6	reports	report	NOUN
taxlaw-13219	180	7	are	be	AUX
taxlaw-13219	180	8	directed	direct	VERB
taxlaw-13219	180	9	.	.	PUNCT
taxlaw-13219	181	1	”30	”30	PUNCT
taxlaw-13219	181	2	indeed	indeed	ADV
taxlaw-13219	181	3	,	,	PUNCT
taxlaw-13219	181	4	skinner	skinner	NOUN
taxlaw-13219	181	5	and	and	CCONJ
taxlaw-13219	181	6	milburn	milburn	VERB
taxlaw-13219	181	7	claim	claim	NOUN
taxlaw-13219	181	8	that	that	SCONJ
taxlaw-13219	181	9	“	"	PUNCT
taxlaw-13219	181	10	there	there	PRON
taxlaw-13219	181	11	is	be	VERB
taxlaw-13219	181	12	a	a	DET
taxlaw-13219	181	13	strong	strong	ADJ
taxlaw-13219	181	14	tradition	tradition	NOUN
taxlaw-13219	181	15	in	in	ADP
taxlaw-13219	181	16	accounting	account	VERB
taxlaw-13219	181	17	history	history	NOUN
taxlaw-13219	181	18	to	to	ADP
taxlaw-13219	181	19	the	the	DET
taxlaw-13219	181	20	effect	effect	NOUN
taxlaw-13219	181	21	that	that	SCONJ
taxlaw-13219	181	22	the	the	DET
taxlaw-13219	181	23	purpose	purpose	NOUN
taxlaw-13219	181	24	of	of	ADP
taxlaw-13219	181	25	accounting	accounting	NOUN
taxlaw-13219	181	26	is	be	AUX
taxlaw-13219	181	27	to	to	PART
taxlaw-13219	181	28	report	report	VERB
taxlaw-13219	181	29	on	on	ADP
taxlaw-13219	181	30	the	the	DET
taxlaw-13219	181	31	stewardship	stewardship	NOUN
taxlaw-13219	181	32	of	of	ADP
taxlaw-13219	181	33	management	management	NOUN
taxlaw-13219	181	34	.	.	PUNCT
taxlaw-13219	182	1	”31	”31	PROPN
taxlaw-13219	183	1	they	they	PRON
taxlaw-13219	183	2	write	write	VERB
taxlaw-13219	183	3	that	that	SCONJ
taxlaw-13219	183	4	some	some	PRON
taxlaw-13219	183	5	suggest	suggest	VERB
taxlaw-13219	183	6	that	that	SCONJ
taxlaw-13219	183	7	financial	financial	ADJ
taxlaw-13219	183	8	reports	report	NOUN
taxlaw-13219	183	9	are	be	AUX
taxlaw-13219	183	10	“	"	PUNCT
taxlaw-13219	183	11	vital	vital	ADJ
taxlaw-13219	183	12	to	to	PART
taxlaw-13219	183	13	facilitate	facilitate	VERB
taxlaw-13219	183	14	contracting	contracting	NOUN
taxlaw-13219	183	15	and	and	CCONJ
taxlaw-13219	183	16	the	the	DET
taxlaw-13219	183	17	operation	operation	NOUN
taxlaw-13219	183	18	of	of	ADP
taxlaw-13219	183	19	control	control	NOUN
taxlaw-13219	183	20	devices	device	NOUN
taxlaw-13219	183	21	to	to	PART
taxlaw-13219	183	22	ensure	ensure	VERB
taxlaw-13219	183	23	the	the	DET
taxlaw-13219	183	24	enforcement	enforcement	NOUN
taxlaw-13219	183	25	of	of	ADP
taxlaw-13219	183	26	contracts	contract	NOUN
taxlaw-13219	183	27	…	…	PUNCT
taxlaw-13219	183	28	between	between	ADP
taxlaw-13219	183	29	owners	owner	NOUN
taxlaw-13219	183	30	of	of	ADP
taxlaw-13219	183	31	an	an	DET
taxlaw-13219	183	32	entity	entity	NOUN
taxlaw-13219	183	33	and	and	CCONJ
taxlaw-13219	183	34	its	its	PRON
taxlaw-13219	183	35	management	management	NOUN
taxlaw-13219	183	36	,	,	PUNCT
taxlaw-13219	183	37	between	between	ADP
taxlaw-13219	183	38	the	the	DET
taxlaw-13219	183	39	entity	entity	NOUN
taxlaw-13219	183	40	and	and	CCONJ
taxlaw-13219	183	41	creditors	creditor	NOUN
taxlaw-13219	183	42	,	,	PUNCT
taxlaw-13219	183	43	and	and	CCONJ
taxlaw-13219	183	44	between	between	ADP
taxlaw-13219	183	45	management	management	NOUN
taxlaw-13219	183	46	and	and	CCONJ
taxlaw-13219	183	47	subordinates	subordinate	NOUN
taxlaw-13219	183	48	.	.	PUNCT
taxlaw-13219	184	1	”32	”32	ADJ
taxlaw-13219	184	2	corporate	corporate	ADJ
taxlaw-13219	184	3	tax	tax	NOUN
taxlaw-13219	184	4	can	can	AUX
taxlaw-13219	184	5	strengthen	strengthen	VERB
taxlaw-13219	184	6	the	the	DET
taxlaw-13219	184	7	financial	financial	ADJ
taxlaw-13219	184	8	reporting	reporting	NOUN
taxlaw-13219	184	9	system	system	NOUN
taxlaw-13219	184	10	in	in	ADP
taxlaw-13219	184	11	two	two	NUM
taxlaw-13219	184	12	ways	way	NOUN
taxlaw-13219	184	13	:	:	PUNCT
taxlaw-13219	184	14	firstly	firstly	ADV
taxlaw-13219	184	15	,	,	PUNCT
taxlaw-13219	184	16	it	it	PRON
taxlaw-13219	184	17	can	can	AUX
taxlaw-13219	184	18	mitigate	mitigate	VERB
taxlaw-13219	184	19	the	the	DET
taxlaw-13219	184	20	problem	problem	NOUN
taxlaw-13219	184	21	of	of	ADP
taxlaw-13219	184	22	inflated	inflated	ADJ
taxlaw-13219	184	23	reported	report	VERB
taxlaw-13219	184	24	earnings	earning	NOUN
taxlaw-13219	184	25	(	(	PUNCT
taxlaw-13219	184	26	“	"	PUNCT
taxlaw-13219	184	27	madisonian	madisonian	ADJ
taxlaw-13219	184	28	”	"	PUNCT
taxlaw-13219	184	29	function	function	NOUN
taxlaw-13219	184	30	)	)	PUNCT
taxlaw-13219	184	31	.	.	PUNCT
taxlaw-13219	185	1	secondly	secondly	ADV
taxlaw-13219	185	2	,	,	PUNCT
taxlaw-13219	185	3	the	the	DET
taxlaw-13219	185	4	corporate	corporate	ADJ
taxlaw-13219	185	5	tax	tax	NOUN
taxlaw-13219	185	6	can	can	AUX
taxlaw-13219	185	7	provide	provide	VERB
taxlaw-13219	185	8	further	further	ADJ
taxlaw-13219	185	9	information	information	NOUN
taxlaw-13219	185	10	to	to	ADP
taxlaw-13219	185	11	investors	investor	NOUN
taxlaw-13219	185	12	(	(	PUNCT
taxlaw-13219	185	13	“	"	PUNCT
taxlaw-13219	185	14	shedding	shed	VERB
taxlaw-13219	185	15	light	light	ADJ
taxlaw-13219	185	16	”	"	PUNCT
taxlaw-13219	185	17	function	function	NOUN
taxlaw-13219	185	18	)	)	PUNCT
taxlaw-13219	185	19	.	.	PUNCT
taxlaw-13219	186	1	1	1	X
taxlaw-13219	186	2	.	.	PUNCT
taxlaw-13219	186	3	“	"	PUNCT
taxlaw-13219	186	4	madisonian	madisonian	ADJ
taxlaw-13219	186	5	”	"	PUNCT
taxlaw-13219	186	6	function	function	NOUN
taxlaw-13219	186	7	:	:	PUNCT
taxlaw-13219	186	8	mitigating	mitigate	VERB
taxlaw-13219	186	9	incentives	incentive	NOUN
taxlaw-13219	186	10	to	to	PART
taxlaw-13219	186	11	inflate	inflate	VERB
taxlaw-13219	186	12	income	income	NOUN
taxlaw-13219	186	13	one	one	NUM
taxlaw-13219	186	14	of	of	ADP
taxlaw-13219	186	15	the	the	DET
taxlaw-13219	186	16	main	main	ADJ
taxlaw-13219	186	17	agency	agency	NOUN
taxlaw-13219	186	18	problems	problem	NOUN
taxlaw-13219	186	19	associated	associate	VERB
taxlaw-13219	186	20	with	with	ADP
taxlaw-13219	186	21	financial	financial	ADJ
taxlaw-13219	186	22	reports	report	NOUN
taxlaw-13219	186	23	is	be	AUX
taxlaw-13219	186	24	earnings	earning	NOUN
taxlaw-13219	186	25	management	management	NOUN
taxlaw-13219	186	26	and	and	CCONJ
taxlaw-13219	186	27	particularly	particularly	ADV
taxlaw-13219	186	28	inflation	inflation	NOUN
taxlaw-13219	186	29	of	of	ADP
taxlaw-13219	186	30	reported	report	VERB
taxlaw-13219	186	31	income.33	income.33	ADJ
taxlaw-13219	186	32	earnings	earning	NOUN
taxlaw-13219	186	33	management	management	NOUN
taxlaw-13219	186	34	is	be	AUX
taxlaw-13219	186	35	often	often	ADV
taxlaw-13219	186	36	defined	define	VERB
taxlaw-13219	186	37	as	as	ADP
taxlaw-13219	186	38	“	"	PUNCT
taxlaw-13219	186	39	when	when	SCONJ
taxlaw-13219	186	40	managers	manager	NOUN
taxlaw-13219	186	41	use	use	VERB
taxlaw-13219	186	42	judgment	judgment	NOUN
taxlaw-13219	186	43	in	in	ADP
taxlaw-13219	186	44	financial	financial	ADJ
taxlaw-13219	186	45	reporting	reporting	NOUN
taxlaw-13219	186	46	…	…	PUNCT
taxlaw-13219	186	47	to	to	PART
taxlaw-13219	186	48	alter	alter	VERB
taxlaw-13219	186	49	financial	financial	ADJ
taxlaw-13219	186	50	reports	report	NOUN
taxlaw-13219	186	51	to	to	ADP
taxlaw-13219	186	52	either	either	CCONJ
taxlaw-13219	186	53	mislead	mislead	VERB
taxlaw-13219	186	54	some	some	DET
taxlaw-13219	186	55	stakeholders	stakeholder	NOUN
taxlaw-13219	186	56	about	about	ADP
taxlaw-13219	186	57	the	the	DET
taxlaw-13219	186	58	underlying	underlie	VERB
taxlaw-13219	186	59	economic	economic	ADJ
taxlaw-13219	186	60	performance	performance	NOUN
taxlaw-13219	186	61	of	of	ADP
taxlaw-13219	186	62	the	the	DET
taxlaw-13219	186	63	company	company	NOUN
taxlaw-13219	186	64	,	,	PUNCT
taxlaw-13219	186	65	or	or	CCONJ
taxlaw-13219	186	66	to	to	PART
taxlaw-13219	186	67	influence	influence	VERB
taxlaw-13219	186	68	contractual	contractual	ADJ
taxlaw-13219	186	69	outcomes	outcome	NOUN
taxlaw-13219	186	70	that	that	PRON
taxlaw-13219	186	71	depend	depend	VERB
taxlaw-13219	186	72	on	on	ADP
taxlaw-13219	186	73	reported	report	VERB
taxlaw-13219	186	74	accounting	accounting	NOUN
taxlaw-13219	186	75	numbers	number	NOUN
taxlaw-13219	186	76	.	.	PUNCT
taxlaw-13219	187	1	”34	”34	ADP
taxlaw-13219	187	2	studies35	studies35	NOUN
taxlaw-13219	187	3	provide	provide	VERB
taxlaw-13219	187	4	30	30	NUM
taxlaw-13219	187	5	financial	financial	ADJ
taxlaw-13219	187	6	accounting	accounting	NOUN
taxlaw-13219	187	7	standards	standard	NOUN
taxlaw-13219	187	8	board	board	NOUN
taxlaw-13219	187	9	,	,	PUNCT
taxlaw-13219	187	10	statement	statement	NOUN
taxlaw-13219	187	11	of	of	ADP
taxlaw-13219	187	12	financial	financial	ADJ
taxlaw-13219	187	13	accounting	accounting	NOUN
taxlaw-13219	187	14	concepts	concept	NOUN
taxlaw-13219	187	15	no	no	INTJ
taxlaw-13219	187	16	.	.	NOUN
taxlaw-13219	187	17	8	8	NUM
taxlaw-13219	187	18	as	as	SCONJ
taxlaw-13219	187	19	amended	amend	VERB
taxlaw-13219	187	20	,	,	PUNCT
taxlaw-13219	187	21	at	at	ADP
taxlaw-13219	187	22	215	215	NUM
taxlaw-13219	187	23	(	(	PUNCT
taxlaw-13219	187	24	2021	2021	NUM
taxlaw-13219	187	25	)	)	PUNCT
taxlaw-13219	187	26	(	(	PUNCT
taxlaw-13219	187	27	“	"	PUNCT
taxlaw-13219	187	28	the	the	DET
taxlaw-13219	187	29	board	board	NOUN
taxlaw-13219	187	30	agreed	agree	VERB
taxlaw-13219	187	31	with	with	ADP
taxlaw-13219	187	32	these	these	DET
taxlaw-13219	187	33	respondents	respondent	NOUN
taxlaw-13219	187	34	and	and	CCONJ
taxlaw-13219	187	35	noted	note	VERB
taxlaw-13219	187	36	that	that	SCONJ
taxlaw-13219	187	37	,	,	PUNCT
taxlaw-13219	187	38	in	in	ADP
taxlaw-13219	187	39	most	most	ADJ
taxlaw-13219	187	40	cases	case	NOUN
taxlaw-13219	187	41	,	,	PUNCT
taxlaw-13219	187	42	information	information	NOUN
taxlaw-13219	187	43	designed	design	VERB
taxlaw-13219	187	44	for	for	ADP
taxlaw-13219	187	45	resource	resource	NOUN
taxlaw-13219	187	46	allocation	allocation	NOUN
taxlaw-13219	187	47	decisions	decision	NOUN
taxlaw-13219	187	48	also	also	ADV
taxlaw-13219	187	49	would	would	AUX
taxlaw-13219	187	50	be	be	AUX
taxlaw-13219	187	51	useful	useful	ADJ
taxlaw-13219	187	52	for	for	ADP
taxlaw-13219	187	53	assessing	assess	VERB
taxlaw-13219	187	54	management	management	NOUN
taxlaw-13219	187	55	’s	’s	PART
taxlaw-13219	187	56	performance	performance	NOUN
taxlaw-13219	187	57	”	"	PUNCT
taxlaw-13219	187	58	)	)	PUNCT
taxlaw-13219	187	59	;	;	PUNCT
taxlaw-13219	187	60	(	(	PUNCT
taxlaw-13219	187	61	“	"	PUNCT
taxlaw-13219	187	62	both	both	DET
taxlaw-13219	187	63	[	[	X
taxlaw-13219	187	64	assessing	assess	VERB
taxlaw-13219	187	65	prospects	prospect	NOUN
taxlaw-13219	187	66	for	for	ADP
taxlaw-13219	187	67	future	future	ADJ
taxlaw-13219	187	68	cash	cash	NOUN
taxlaw-13219	187	69	flow	flow	NOUN
taxlaw-13219	187	70	and	and	CCONJ
taxlaw-13219	187	71	assessing	assess	VERB
taxlaw-13219	187	72	the	the	DET
taxlaw-13219	187	73	quality	quality	NOUN
taxlaw-13219	187	74	of	of	ADP
taxlaw-13219	187	75	management	management	NOUN
taxlaw-13219	187	76	’s	’s	PART
taxlaw-13219	187	77	stewardship	stewardship	NOUN
taxlaw-13219	187	78	]	]	PUNCT
taxlaw-13219	187	79	are	be	AUX
taxlaw-13219	187	80	important	important	ADJ
taxlaw-13219	187	81	for	for	ADP
taxlaw-13219	187	82	making	make	VERB
taxlaw-13219	187	83	decisions	decision	NOUN
taxlaw-13219	187	84	about	about	ADP
taxlaw-13219	187	85	providing	provide	VERB
taxlaw-13219	187	86	resources	resource	NOUN
taxlaw-13219	187	87	to	to	ADP
taxlaw-13219	187	88	an	an	DET
taxlaw-13219	187	89	entity	entity	NOUN
taxlaw-13219	187	90	,	,	PUNCT
taxlaw-13219	187	91	and	and	CCONJ
taxlaw-13219	187	92	information	information	NOUN
taxlaw-13219	187	93	about	about	ADP
taxlaw-13219	187	94	stewardship	stewardship	NOUN
taxlaw-13219	187	95	also	also	ADV
taxlaw-13219	187	96	is	be	AUX
taxlaw-13219	187	97	important	important	ADJ
taxlaw-13219	187	98	for	for	ADP
taxlaw-13219	187	99	resource	resource	NOUN
taxlaw-13219	187	100	providers	provider	NOUN
taxlaw-13219	187	101	who	who	PRON
taxlaw-13219	187	102	have	have	VERB
taxlaw-13219	187	103	the	the	DET
taxlaw-13219	187	104	ability	ability	NOUN
taxlaw-13219	187	105	to	to	PART
taxlaw-13219	187	106	vote	vote	VERB
taxlaw-13219	187	107	on	on	ADP
taxlaw-13219	187	108	,	,	PUNCT
taxlaw-13219	187	109	or	or	CCONJ
taxlaw-13219	187	110	otherwise	otherwise	ADV
taxlaw-13219	187	111	influence	influence	NOUN
taxlaw-13219	187	112	,	,	PUNCT
taxlaw-13219	187	113	management	management	NOUN
taxlaw-13219	187	114	’s	’s	PART
taxlaw-13219	187	115	actions	action	NOUN
taxlaw-13219	187	116	”	"	PUNCT
taxlaw-13219	187	117	)	)	PUNCT
taxlaw-13219	187	118	.	.	PUNCT
taxlaw-13219	188	1	31	31	NUM
taxlaw-13219	188	2	skinner	skinner	PROPN
taxlaw-13219	188	3	,	,	PUNCT
taxlaw-13219	188	4	r.m	r.m	PROPN
taxlaw-13219	188	5	.	.	PROPN
taxlaw-13219	188	6	and	and	CCONJ
taxlaw-13219	188	7	milburn	milburn	PROPN
taxlaw-13219	188	8	,	,	PUNCT
taxlaw-13219	188	9	j.a	j.a	PROPN
taxlaw-13219	188	10	.	.	PROPN
taxlaw-13219	188	11	,	,	PUNCT
taxlaw-13219	188	12	2001	2001	NUM
taxlaw-13219	188	13	,	,	PUNCT
taxlaw-13219	188	14	accounting	accounting	NOUN
taxlaw-13219	188	15	standards	standard	NOUN
taxlaw-13219	188	16	in	in	ADP
taxlaw-13219	188	17	evolution	evolution	NOUN
taxlaw-13219	188	18	(	(	PUNCT
taxlaw-13219	188	19	2d	2d	NUM
taxlaw-13219	188	20	ed	ed	NOUN
taxlaw-13219	188	21	.	.	PROPN
taxlaw-13219	188	22	2001	2001	NUM
taxlaw-13219	188	23	)	)	PUNCT
taxlaw-13219	188	24	586	586	NUM
taxlaw-13219	188	25	.	.	X
taxlaw-13219	188	26	32	32	NUM
taxlaw-13219	189	1	i	i	PRON
taxlaw-13219	189	2	d.	d.	PROPN
taxlaw-13219	189	3	33	33	NUM
taxlaw-13219	189	4	daniel	daniel	PROPN
taxlaw-13219	189	5	shaviro	shaviro	PROPN
taxlaw-13219	189	6	,	,	PUNCT
taxlaw-13219	189	7	the	the	DET
taxlaw-13219	189	8	optimal	optimal	ADJ
taxlaw-13219	189	9	relationship	relationship	NOUN
taxlaw-13219	189	10	between	between	ADP
taxlaw-13219	189	11	taxable	taxable	ADJ
taxlaw-13219	189	12	income	income	NOUN
taxlaw-13219	189	13	and	and	CCONJ
taxlaw-13219	189	14	financial	financial	ADJ
taxlaw-13219	189	15	accounting	accounting	NOUN
taxlaw-13219	189	16	income	income	NOUN
taxlaw-13219	189	17	:	:	PUNCT
taxlaw-13219	189	18	analysis	analysis	NOUN
taxlaw-13219	189	19	and	and	CCONJ
taxlaw-13219	189	20	a	a	DET
taxlaw-13219	189	21	proposal	proposal	NOUN
taxlaw-13219	189	22	,	,	PUNCT
taxlaw-13219	189	23	97	97	NUM
taxlaw-13219	189	24	geo	geo	PROPN
taxlaw-13219	189	25	.	.	PROPN
taxlaw-13219	189	26	l.	l.	PROPN
taxlaw-13219	189	27	j.	j.	PROPN
taxlaw-13219	189	28	423	423	PROPN
taxlaw-13219	189	29	,	,	PUNCT
taxlaw-13219	189	30	425	425	NUM
taxlaw-13219	189	31	-	-	SYM
taxlaw-13219	189	32	26	26	NUM
taxlaw-13219	189	33	(	(	PUNCT
taxlaw-13219	189	34	2009	2009	NUM
taxlaw-13219	189	35	)	)	PUNCT
taxlaw-13219	189	36	(	(	PUNCT
taxlaw-13219	189	37	arguing	argue	VERB
taxlaw-13219	189	38	earnings	earning	NOUN
taxlaw-13219	189	39	management	management	NOUN
taxlaw-13219	189	40	,	,	PUNCT
taxlaw-13219	189	41	and	and	CCONJ
taxlaw-13219	189	42	in	in	ADP
taxlaw-13219	189	43	particular	particular	ADJ
taxlaw-13219	189	44	systematically	systematically	ADV
taxlaw-13219	189	45	inflating	inflate	VERB
taxlaw-13219	189	46	reported	report	VERB
taxlaw-13219	189	47	earnings	earning	NOUN
taxlaw-13219	189	48	,	,	PUNCT
taxlaw-13219	189	49	“	"	PUNCT
taxlaw-13219	189	50	undermines	undermine	VERB
taxlaw-13219	189	51	financial	financial	ADJ
taxlaw-13219	189	52	markets	market	NOUN
taxlaw-13219	189	53	by	by	ADP
taxlaw-13219	189	54	reducing	reduce	VERB
taxlaw-13219	189	55	their	their	PRON
taxlaw-13219	189	56	transparency	transparency	NOUN
taxlaw-13219	189	57	,	,	PUNCT
taxlaw-13219	189	58	along	along	ADP
taxlaw-13219	189	59	with	with	ADP
taxlaw-13219	189	60	shareholders	shareholder	NOUN
taxlaw-13219	189	61	’	'	PUNCT
taxlaw-13219	189	62	ability	ability	NOUN
taxlaw-13219	189	63	to	to	PART
taxlaw-13219	189	64	monitor	monitor	VERB
taxlaw-13219	189	65	managers	manager	NOUN
taxlaw-13219	189	66	”	"	PUNCT
taxlaw-13219	189	67	)	)	PUNCT
taxlaw-13219	189	68	.	.	PUNCT
taxlaw-13219	190	1	indeed	indeed	ADV
taxlaw-13219	190	2	,	,	PUNCT
taxlaw-13219	190	3	a	a	DET
taxlaw-13219	190	4	recent	recent	ADJ
taxlaw-13219	190	5	study	study	NOUN
taxlaw-13219	190	6	employs	employ	VERB
taxlaw-13219	190	7	a	a	DET
taxlaw-13219	190	8	dynamic	dynamic	ADJ
taxlaw-13219	190	9	model	model	NOUN
taxlaw-13219	190	10	,	,	PUNCT
taxlaw-13219	190	11	based	base	VERB
taxlaw-13219	190	12	on	on	ADP
taxlaw-13219	190	13	data	datum	NOUN
taxlaw-13219	190	14	on	on	ADP
taxlaw-13219	190	15	earnings	earning	NOUN
taxlaw-13219	190	16	restatements	restatement	NOUN
taxlaw-13219	190	17	,	,	PUNCT
taxlaw-13219	190	18	to	to	PART
taxlaw-13219	190	19	estimate	estimate	VERB
taxlaw-13219	190	20	that	that	SCONJ
taxlaw-13219	190	21	the	the	DET
taxlaw-13219	190	22	cost	cost	NOUN
taxlaw-13219	190	23	to	to	ADP
taxlaw-13219	190	24	a	a	DET
taxlaw-13219	190	25	typical	typical	ADJ
taxlaw-13219	190	26	ceo	ceo	NOUN
taxlaw-13219	190	27	of	of	ADP
taxlaw-13219	190	28	misstating	misstate	VERB
taxlaw-13219	190	29	earnings	earning	NOUN
taxlaw-13219	190	30	is	be	AUX
taxlaw-13219	190	31	relatively	relatively	ADV
taxlaw-13219	190	32	low	low	ADJ
taxlaw-13219	190	33	,	,	PUNCT
taxlaw-13219	190	34	with	with	ADP
taxlaw-13219	190	35	the	the	DET
taxlaw-13219	190	36	probability	probability	NOUN
taxlaw-13219	190	37	of	of	ADP
taxlaw-13219	190	38	detection	detection	NOUN
taxlaw-13219	190	39	being	be	AUX
taxlaw-13219	190	40	less	less	ADJ
taxlaw-13219	190	41	than	than	ADP
taxlaw-13219	190	42	15	15	NUM
taxlaw-13219	190	43	%	%	NOUN
taxlaw-13219	190	44	.	.	PUNCT
taxlaw-13219	191	1	notably	notably	ADV
taxlaw-13219	191	2	,	,	PUNCT
taxlaw-13219	191	3	the	the	DET
taxlaw-13219	191	4	model	model	NOUN
taxlaw-13219	191	5	does	do	AUX
taxlaw-13219	191	6	not	not	PART
taxlaw-13219	191	7	account	account	VERB
taxlaw-13219	191	8	for	for	ADP
taxlaw-13219	191	9	the	the	DET
taxlaw-13219	191	10	tax	tax	NOUN
taxlaw-13219	191	11	costs	cost	NOUN
taxlaw-13219	191	12	of	of	ADP
taxlaw-13219	191	13	earning	earn	VERB
taxlaw-13219	191	14	misstatements	misstatement	NOUN
taxlaw-13219	191	15	.	.	PUNCT
taxlaw-13219	192	1	see	see	VERB
taxlaw-13219	192	2	anastasia	anastasia	PROPN
taxlaw-13219	192	3	a.	a.	PROPN
taxlaw-13219	192	4	zakolyukina	zakolyukina	PROPN
taxlaw-13219	192	5	,	,	PUNCT
taxlaw-13219	192	6	how	how	SCONJ
taxlaw-13219	192	7	common	common	ADJ
taxlaw-13219	192	8	are	be	AUX
taxlaw-13219	192	9	intentional	intentional	ADJ
taxlaw-13219	192	10	gaap	gaap	NOUN
taxlaw-13219	192	11	violations	violation	NOUN
taxlaw-13219	192	12	?	?	PUNCT
taxlaw-13219	193	1	estimates	estimate	NOUN
taxlaw-13219	193	2	from	from	ADP
taxlaw-13219	193	3	a	a	DET
taxlaw-13219	193	4	dynamic	dynamic	ADJ
taxlaw-13219	193	5	model	model	NOUN
taxlaw-13219	193	6	,	,	PUNCT
taxlaw-13219	193	7	56	56	NUM
taxlaw-13219	193	8	j.	j.	PROPN
taxlaw-13219	193	9	acct	acct	PROPN
taxlaw-13219	193	10	.	.	PUNCT
taxlaw-13219	194	1	res	re	NOUN
taxlaw-13219	194	2	.	.	PROPN
taxlaw-13219	194	3	,	,	PUNCT
taxlaw-13219	194	4	5–44	5–44	PROPN
taxlaw-13219	194	5	(	(	PUNCT
taxlaw-13219	194	6	2018	2018	NUM
taxlaw-13219	194	7	)	)	PUNCT
taxlaw-13219	194	8	.	.	PUNCT
taxlaw-13219	195	1	34	34	NUM
taxlaw-13219	195	2	paul	paul	PROPN
taxlaw-13219	195	3	m.	m.	PROPN
taxlaw-13219	195	4	healy	healy	PROPN
taxlaw-13219	195	5	&	&	CCONJ
taxlaw-13219	195	6	james	james	PROPN
taxlaw-13219	195	7	michael	michael	PROPN
taxlaw-13219	195	8	wahlen	wahlen	PROPN
taxlaw-13219	195	9	,	,	PUNCT
taxlaw-13219	195	10	a	a	DET
taxlaw-13219	195	11	review	review	NOUN
taxlaw-13219	195	12	of	of	ADP
taxlaw-13219	195	13	the	the	DET
taxlaw-13219	195	14	earnings	earning	NOUN
taxlaw-13219	195	15	management	management	NOUN
taxlaw-13219	195	16	literature	literature	NOUN
taxlaw-13219	195	17	and	and	CCONJ
taxlaw-13219	195	18	its	its	PRON
taxlaw-13219	195	19	implications	implication	NOUN
taxlaw-13219	195	20	for	for	ADP
taxlaw-13219	195	21	standard	standard	ADJ
taxlaw-13219	195	22	setting	set	VERB
taxlaw-13219	195	23	1	1	NUM
taxlaw-13219	195	24	,	,	PUNCT
taxlaw-13219	195	25	6	6	NUM
taxlaw-13219	195	26	(	(	PUNCT
taxlaw-13219	195	27	nov	nov	PROPN
taxlaw-13219	195	28	.	.	PROPN
taxlaw-13219	195	29	1998	1998	NUM
taxlaw-13219	195	30	)	)	PUNCT
taxlaw-13219	195	31	(	(	PUNCT
taxlaw-13219	195	32	unpublished	unpublished	ADJ
taxlaw-13219	195	33	manuscript	manuscript	NOUN
taxlaw-13219	195	34	)	)	PUNCT
taxlaw-13219	195	35	(	(	PUNCT
taxlaw-13219	195	36	on	on	ADP
taxlaw-13219	195	37	file	file	NOUN
taxlaw-13219	195	38	with	with	ADP
taxlaw-13219	195	39	social	social	ADJ
taxlaw-13219	195	40	science	science	NOUN
taxlaw-13219	195	41	research	research	NOUN
taxlaw-13219	195	42	network	network	NOUN
taxlaw-13219	195	43	(	(	PUNCT
taxlaw-13219	195	44	ssrn	ssrn	PROPN
taxlaw-13219	195	45	)	)	PUNCT
taxlaw-13219	195	46	)	)	PUNCT
taxlaw-13219	195	47	.	.	PUNCT
taxlaw-13219	196	1	35	35	NUM
taxlaw-13219	196	2	scott	scott	PROPN
taxlaw-13219	196	3	d.	d.	PROPN
taxlaw-13219	196	4	dyreng	dyreng	PROPN
taxlaw-13219	196	5	,	,	PUNCT
taxlaw-13219	196	6	michelle	michelle	PROPN
taxlaw-13219	196	7	hanlon	hanlon	PROPN
taxlaw-13219	196	8	,	,	PUNCT
taxlaw-13219	196	9	&	&	CCONJ
taxlaw-13219	196	10	edward	edward	PROPN
taxlaw-13219	196	11	l.	l.	PROPN
taxlaw-13219	196	12	maydew	maydew	PROPN
taxlaw-13219	196	13	,	,	PUNCT
taxlaw-13219	196	14	where	where	SCONJ
taxlaw-13219	196	15	do	do	AUX
taxlaw-13219	196	16	firms	firm	NOUN
taxlaw-13219	196	17	manage	manage	VERB
taxlaw-13219	196	18	earnings	earning	NOUN
taxlaw-13219	196	19	?	?	PUNCT
taxlaw-13219	196	20	,	,	PUNCT
taxlaw-13219	196	21	17	17	NUM
taxlaw-13219	196	22	rev	rev	VERB
taxlaw-13219	196	23	.	.	PROPN
taxlaw-13219	196	24	of	of	ADP
taxlaw-13219	196	25	acct	acct	NOUN
taxlaw-13219	196	26	.	.	PUNCT
taxlaw-13219	197	1	stud	stud	PROPN
taxlaw-13219	197	2	.	.	PUNCT
taxlaw-13219	198	1	649	649	NUM
taxlaw-13219	198	2	,	,	PUNCT
taxlaw-13219	198	3	650	650	NUM
taxlaw-13219	198	4	(	(	PUNCT
taxlaw-13219	198	5	2012	2012	NUM
taxlaw-13219	198	6	)	)	PUNCT
taxlaw-13219	198	7	(	(	PUNCT
taxlaw-13219	198	8	“	"	PUNCT
taxlaw-13219	198	9	the	the	DET
taxlaw-13219	198	10	study	study	NOUN
taxlaw-13219	198	11	of	of	ADP
taxlaw-13219	198	12	earnings	earning	NOUN
taxlaw-13219	198	13	management	management	NOUN
taxlaw-13219	198	14	dates	date	VERB
taxlaw-13219	198	15	back	back	ADV
taxlaw-13219	198	16	to	to	ADP
taxlaw-13219	198	17	at	at	ADP
taxlaw-13219	198	18	least	least	ADJ
taxlaw-13219	198	19	healy	healy	PROPN
taxlaw-13219	198	20	(	(	PUNCT
taxlaw-13219	198	21	1985	1985	NUM
taxlaw-13219	198	22	)	)	PUNCT
taxlaw-13219	198	23	.	.	PUNCT
taxlaw-13219	199	1	in	in	ADP
taxlaw-13219	199	2	the	the	DET
taxlaw-13219	199	3	subsequent	subsequent	ADJ
taxlaw-13219	199	4	decades	decade	NOUN
taxlaw-13219	199	5	,	,	PUNCT
taxlaw-13219	199	6	researchers	researcher	NOUN
taxlaw-13219	199	7	have	have	AUX
taxlaw-13219	199	8	conducted	conduct	VERB
taxlaw-13219	199	9	hundreds	hundred	NOUN
taxlaw-13219	199	10	of	of	ADP
taxlaw-13219	199	11	studies	study	NOUN
taxlaw-13219	199	12	of	of	ADP
taxlaw-13219	199	13	earnings	earning	NOUN
taxlaw-13219	199	14	management	management	NOUN
taxlaw-13219	199	15	.	.	PUNCT
taxlaw-13219	200	1	among	among	ADP
taxlaw-13219	200	2	other	other	ADJ
taxlaw-13219	200	3	things	thing	NOUN
taxlaw-13219	200	4	,	,	PUNCT
taxlaw-13219	200	5	these	these	DET
taxlaw-13219	200	6	studies	study	NOUN
taxlaw-13219	200	7	have	have	AUX
taxlaw-13219	200	8	provided	provide	VERB
taxlaw-13219	200	9	insights	insight	NOUN
taxlaw-13219	200	10	into	into	ADP
taxlaw-13219	200	11	when	when	SCONJ
taxlaw-13219	200	12	firms	firm	NOUN
taxlaw-13219	200	13	manage	manage	VERB
taxlaw-13219	200	14	earnings	earning	NOUN
taxlaw-13219	200	15	,	,	PUNCT
taxlaw-13219	200	16	what	what	DET
taxlaw-13219	200	17	types	type	NOUN
taxlaw-13219	200	18	of	of	ADP
taxlaw-13219	200	19	accounts	account	NOUN
taxlaw-13219	200	20	they	they	PRON
taxlaw-13219	200	21	manage	manage	VERB
taxlaw-13219	200	22	,	,	PUNCT
taxlaw-13219	200	23	why	why	SCONJ
taxlaw-13219	200	24	they	they	PRON
taxlaw-13219	200	25	manage	manage	VERB
taxlaw-13219	200	26	earnings	earning	NOUN
taxlaw-13219	200	27	,	,	PUNCT
taxlaw-13219	200	28	and	and	CCONJ
taxlaw-13219	200	29	how	how	SCONJ
taxlaw-13219	200	30	they	they	PRON
taxlaw-13219	200	31	manage	manage	VERB
taxlaw-13219	200	32	earnings	earning	NOUN
taxlaw-13219	200	33	”	"	PUNCT
taxlaw-13219	200	34	)	)	PUNCT
taxlaw-13219	200	35	.	.	PUNCT
taxlaw-13219	201	1	it	it	PRON
taxlaw-13219	201	2	should	should	AUX
taxlaw-13219	201	3	be	be	AUX
taxlaw-13219	201	4	noted	note	VERB
taxlaw-13219	201	5	that	that	SCONJ
taxlaw-13219	201	6	in	in	ADP
taxlaw-13219	201	7	certain	certain	ADJ
taxlaw-13219	201	8	circumstances	circumstance	NOUN
taxlaw-13219	201	9	firms	firm	NOUN
taxlaw-13219	201	10	have	have	VERB
taxlaw-13219	201	11	incentives	incentive	NOUN
taxlaw-13219	201	12	to	to	PART
taxlaw-13219	201	13	report	report	VERB
taxlaw-13219	201	14	lower	low	ADJ
taxlaw-13219	201	15	income	income	NOUN
taxlaw-13219	201	16	(	(	PUNCT
taxlaw-13219	201	17	e.g.	e.g.	ADV
taxlaw-13219	201	18	,	,	PUNCT
taxlaw-13219	201	19	due	due	ADP
taxlaw-13219	201	20	to	to	ADP
taxlaw-13219	201	21	political	political	ADJ
taxlaw-13219	201	22	costs	cost	NOUN
taxlaw-13219	201	23	(	(	PUNCT
taxlaw-13219	201	24	watts	watts	PROPN
taxlaw-13219	201	25	&	&	CCONJ
taxlaw-13219	201	26	zimmerman	zimmerman	PROPN
taxlaw-13219	201	27	,	,	PUNCT
taxlaw-13219	201	28	positive	positive	ADJ
taxlaw-13219	201	29	accounting	accounting	NOUN
taxlaw-13219	201	30	theory	theory	NOUN
taxlaw-13219	201	31	:	:	PUNCT
taxlaw-13219	201	32	a	a	DET
taxlaw-13219	201	33	review	review	NOUN
taxlaw-13219	201	34	,	,	PUNCT
taxlaw-13219	201	35	13	13	NUM
taxlaw-13219	201	36	acct	acct	NOUN
taxlaw-13219	201	37	.	.	PUNCT
taxlaw-13219	201	38	,	,	PUNCT
taxlaw-13219	201	39	org	org	PROPN
taxlaw-13219	201	40	.	.	PUNCT
taxlaw-13219	201	41	and	and	CCONJ
taxlaw-13219	201	42	soc’y	soc’y	VERB
taxlaw-13219	201	43	,	,	PUNCT
taxlaw-13219	201	44	623	623	NUM
taxlaw-13219	201	45	,	,	PUNCT
taxlaw-13219	201	46	626	626	NUM
taxlaw-13219	201	47	(	(	PUNCT
taxlaw-13219	201	48	1986	1986	NUM
taxlaw-13219	201	49	)	)	PUNCT
taxlaw-13219	201	50	)	)	PUNCT
taxlaw-13219	201	51	and	and	CCONJ
taxlaw-13219	201	52	compensation	compensation	NOUN
taxlaw-13219	201	53	contracts	contract	NOUN
taxlaw-13219	201	54	62	62	NUM
taxlaw-13219	201	55	columbia	columbia	PROPN
taxlaw-13219	201	56	journal	journal	NOUN
taxlaw-13219	201	57	of	of	ADP
taxlaw-13219	201	58	tax	tax	NOUN
taxlaw-13219	201	59	law	law	NOUN
taxlaw-13219	202	1	[	[	X
taxlaw-13219	202	2	vol	vol	X
taxlaw-13219	202	3	16:1	16:1	NUM
taxlaw-13219	202	4	evidence	evidence	NOUN
taxlaw-13219	202	5	that	that	SCONJ
taxlaw-13219	202	6	managers	manager	NOUN
taxlaw-13219	202	7	manipulate	manipulate	VERB
taxlaw-13219	202	8	earnings	earning	NOUN
taxlaw-13219	202	9	for	for	ADP
taxlaw-13219	202	10	a	a	DET
taxlaw-13219	202	11	variety	variety	NOUN
taxlaw-13219	202	12	of	of	ADP
taxlaw-13219	202	13	reasons	reason	NOUN
taxlaw-13219	202	14	,	,	PUNCT
taxlaw-13219	202	15	including	include	VERB
taxlaw-13219	202	16	to	to	PART
taxlaw-13219	202	17	increase	increase	VERB
taxlaw-13219	202	18	managers	manager	NOUN
taxlaw-13219	202	19	’	’	PART
taxlaw-13219	202	20	bonus	bonus	NOUN
taxlaw-13219	202	21	and	and	CCONJ
taxlaw-13219	202	22	option	option	NOUN
taxlaw-13219	202	23	compensation	compensation	NOUN
taxlaw-13219	202	24	and	and	CCONJ
taxlaw-13219	202	25	the	the	DET
taxlaw-13219	202	26	value	value	NOUN
taxlaw-13219	202	27	of	of	ADP
taxlaw-13219	202	28	managers	manager	NOUN
taxlaw-13219	202	29	’	’	PART
taxlaw-13219	202	30	stock	stock	NOUN
taxlaw-13219	202	31	holdings	holding	NOUN
taxlaw-13219	202	32	,	,	PUNCT
taxlaw-13219	202	33	to	to	PART
taxlaw-13219	202	34	increase	increase	VERB
taxlaw-13219	202	35	managers	manager	NOUN
taxlaw-13219	202	36	’	’	PART
taxlaw-13219	202	37	job	job	NOUN
taxlaw-13219	202	38	security	security	NOUN
taxlaw-13219	202	39	,	,	PUNCT
taxlaw-13219	202	40	to	to	PART
taxlaw-13219	202	41	avoid	avoid	VERB
taxlaw-13219	202	42	violating	violate	VERB
taxlaw-13219	202	43	lending	lending	NOUN
taxlaw-13219	202	44	contracts	contract	NOUN
taxlaw-13219	202	45	,	,	PUNCT
taxlaw-13219	202	46	and	and	CCONJ
taxlaw-13219	202	47	to	to	PART
taxlaw-13219	202	48	reduce	reduce	VERB
taxlaw-13219	202	49	regulatory	regulatory	ADJ
taxlaw-13219	202	50	costs	cost	NOUN
taxlaw-13219	202	51	and	and	CCONJ
taxlaw-13219	202	52	to	to	PART
taxlaw-13219	202	53	increase	increase	VERB
taxlaw-13219	202	54	stock	stock	NOUN
taxlaw-13219	202	55	price	price	NOUN
taxlaw-13219	202	56	in	in	ADP
taxlaw-13219	202	57	anticipation	anticipation	NOUN
taxlaw-13219	202	58	of	of	ADP
taxlaw-13219	202	59	an	an	DET
taxlaw-13219	202	60	equity	equity	NOUN
taxlaw-13219	202	61	offering.36	offering.36	NOUN
taxlaw-13219	202	62	the	the	DET
taxlaw-13219	202	63	effects	effect	NOUN
taxlaw-13219	202	64	of	of	ADP
taxlaw-13219	202	65	earning	earn	VERB
taxlaw-13219	202	66	management	management	NOUN
taxlaw-13219	202	67	are	be	AUX
taxlaw-13219	202	68	indeed	indeed	ADV
taxlaw-13219	202	69	serious	serious	ADJ
taxlaw-13219	202	70	.	.	PUNCT
taxlaw-13219	203	1	earning	earn	VERB
taxlaw-13219	203	2	management	management	NOUN
taxlaw-13219	203	3	and	and	CCONJ
taxlaw-13219	203	4	particularly	particularly	ADV
taxlaw-13219	203	5	inflation	inflation	NOUN
taxlaw-13219	203	6	of	of	ADP
taxlaw-13219	203	7	reported	report	VERB
taxlaw-13219	203	8	income	income	NOUN
taxlaw-13219	203	9	undermine	undermine	VERB
taxlaw-13219	203	10	financial	financial	ADJ
taxlaw-13219	203	11	markets	market	NOUN
taxlaw-13219	203	12	by	by	ADP
taxlaw-13219	203	13	reducing	reduce	VERB
taxlaw-13219	203	14	their	their	PRON
taxlaw-13219	203	15	transparency	transparency	NOUN
taxlaw-13219	203	16	,	,	PUNCT
taxlaw-13219	203	17	along	along	ADP
taxlaw-13219	203	18	with	with	ADP
taxlaw-13219	203	19	shareholders	shareholder	NOUN
taxlaw-13219	203	20	’	'	PUNCT
taxlaw-13219	203	21	ability	ability	NOUN
taxlaw-13219	203	22	to	to	PART
taxlaw-13219	203	23	monitor	monitor	VERB
taxlaw-13219	203	24	managers	manager	NOUN
taxlaw-13219	203	25	.	.	PUNCT
taxlaw-13219	204	1	jensen	jensen	PROPN
taxlaw-13219	204	2	has	have	AUX
taxlaw-13219	204	3	described	describe	VERB
taxlaw-13219	204	4	the	the	DET
taxlaw-13219	204	5	severe	severe	ADJ
taxlaw-13219	204	6	consequences	consequence	NOUN
taxlaw-13219	204	7	of	of	ADP
taxlaw-13219	204	8	inflation	inflation	NOUN
taxlaw-13219	204	9	of	of	ADP
taxlaw-13219	204	10	reported	report	VERB
taxlaw-13219	204	11	income	income	NOUN
taxlaw-13219	204	12	:	:	PUNCT
taxlaw-13219	204	13	“	"	PUNCT
taxlaw-13219	204	14	when	when	SCONJ
taxlaw-13219	204	15	they	they	PRON
taxlaw-13219	204	16	[	[	X
taxlaw-13219	204	17	managers	manager	NOUN
taxlaw-13219	204	18	]	]	PUNCT
taxlaw-13219	204	19	do	do	VERB
taxlaw-13219	204	20	this	this	PRON
taxlaw-13219	204	21	[	[	X
taxlaw-13219	204	22	inflate	inflate	ADJ
taxlaw-13219	204	23	reported	report	VERB
taxlaw-13219	204	24	income	income	NOUN
taxlaw-13219	204	25	]	]	X
taxlaw-13219	204	26	they	they	PRON
taxlaw-13219	204	27	are	be	AUX
taxlaw-13219	204	28	taking	take	VERB
taxlaw-13219	204	29	actions	action	NOUN
taxlaw-13219	204	30	that	that	PRON
taxlaw-13219	204	31	actually	actually	ADV
taxlaw-13219	204	32	destroy	destroy	VERB
taxlaw-13219	204	33	value	value	NOUN
taxlaw-13219	204	34	in	in	ADP
taxlaw-13219	204	35	the	the	DET
taxlaw-13219	204	36	long	long	ADJ
taxlaw-13219	204	37	run	run	NOUN
taxlaw-13219	204	38	but	but	CCONJ
taxlaw-13219	204	39	generate	generate	VERB
taxlaw-13219	204	40	the	the	DET
taxlaw-13219	204	41	appearance	appearance	NOUN
taxlaw-13219	204	42	of	of	ADP
taxlaw-13219	204	43	improved	improved	ADJ
taxlaw-13219	204	44	performance	performance	NOUN
taxlaw-13219	204	45	in	in	ADP
taxlaw-13219	204	46	the	the	DET
taxlaw-13219	204	47	short	short	ADJ
taxlaw-13219	204	48	run	run	NOUN
taxlaw-13219	204	49	.	.	PUNCT
taxlaw-13219	205	1	and	and	CCONJ
taxlaw-13219	205	2	the	the	DET
taxlaw-13219	205	3	effects	effect	NOUN
taxlaw-13219	205	4	in	in	ADP
taxlaw-13219	205	5	the	the	DET
taxlaw-13219	205	6	extreme	extreme	NOUN
taxlaw-13219	205	7	can	can	AUX
taxlaw-13219	205	8	destroy	destroy	VERB
taxlaw-13219	205	9	the	the	DET
taxlaw-13219	205	10	underlying	underlie	VERB
taxlaw-13219	205	11	core	core	NOUN
taxlaw-13219	205	12	value	value	NOUN
taxlaw-13219	205	13	of	of	ADP
taxlaw-13219	205	14	the	the	DET
taxlaw-13219	205	15	firm	firm	NOUN
taxlaw-13219	205	16	.	.	PUNCT
taxlaw-13219	206	1	”37	”37	PROPN
taxlaw-13219	206	2	the	the	DET
taxlaw-13219	206	3	corporate	corporate	ADJ
taxlaw-13219	206	4	tax	tax	NOUN
taxlaw-13219	206	5	can	can	AUX
taxlaw-13219	206	6	potentially	potentially	ADV
taxlaw-13219	206	7	mitigate	mitigate	VERB
taxlaw-13219	206	8	the	the	DET
taxlaw-13219	206	9	problem	problem	NOUN
taxlaw-13219	206	10	of	of	ADP
taxlaw-13219	206	11	inflation	inflation	NOUN
taxlaw-13219	206	12	of	of	ADP
taxlaw-13219	206	13	reported	report	VERB
taxlaw-13219	206	14	earnings	earning	NOUN
taxlaw-13219	206	15	in	in	ADP
taxlaw-13219	206	16	a	a	DET
taxlaw-13219	206	17	simple	simple	ADJ
taxlaw-13219	206	18	and	and	CCONJ
taxlaw-13219	206	19	quite	quite	ADV
taxlaw-13219	206	20	straightforward	straightforward	ADJ
taxlaw-13219	206	21	way	way	NOUN
taxlaw-13219	206	22	:	:	PUNCT
taxlaw-13219	206	23	by	by	ADP
taxlaw-13219	206	24	taxing	tax	VERB
taxlaw-13219	206	25	the	the	DET
taxlaw-13219	206	26	reported	reported	ADJ
taxlaw-13219	206	27	income	income	NOUN
taxlaw-13219	206	28	of	of	ADP
taxlaw-13219	206	29	the	the	DET
taxlaw-13219	206	30	corporation	corporation	NOUN
taxlaw-13219	206	31	.	.	PUNCT
taxlaw-13219	207	1	this	this	DET
taxlaw-13219	207	2	effect	effect	NOUN
taxlaw-13219	207	3	is	be	AUX
taxlaw-13219	207	4	well	well	ADV
taxlaw-13219	207	5	known	know	VERB
taxlaw-13219	207	6	in	in	ADP
taxlaw-13219	207	7	the	the	DET
taxlaw-13219	207	8	financial	financial	ADJ
taxlaw-13219	207	9	literature	literature	NOUN
taxlaw-13219	207	10	as	as	ADP
taxlaw-13219	207	11	the	the	DET
taxlaw-13219	207	12	“	"	PUNCT
taxlaw-13219	207	13	book	book	NOUN
taxlaw-13219	207	14	-	-	PUNCT
taxlaw-13219	207	15	tax	tax	NOUN
taxlaw-13219	207	16	trade	trade	NOUN
taxlaw-13219	207	17	-	-	PUNCT
taxlaw-13219	207	18	off	off	NOUN
taxlaw-13219	207	19	,	,	PUNCT
taxlaw-13219	207	20	”	"	PUNCT
taxlaw-13219	207	21	since	since	SCONJ
taxlaw-13219	207	22	firms	firm	NOUN
taxlaw-13219	207	23	can	can	AUX
taxlaw-13219	207	24	be	be	AUX
taxlaw-13219	207	25	forced	force	VERB
taxlaw-13219	207	26	to	to	PART
taxlaw-13219	207	27	make	make	VERB
taxlaw-13219	207	28	a	a	DET
taxlaw-13219	207	29	“	"	PUNCT
taxlaw-13219	207	30	trade	trade	NOUN
taxlaw-13219	207	31	-	-	PUNCT
taxlaw-13219	207	32	off	off	NOUN
taxlaw-13219	207	33	”	"	PUNCT
taxlaw-13219	207	34	between	between	ADP
taxlaw-13219	207	35	the	the	DET
taxlaw-13219	207	36	benefits	benefit	NOUN
taxlaw-13219	207	37	of	of	ADP
taxlaw-13219	207	38	inflating	inflate	VERB
taxlaw-13219	207	39	book	book	NOUN
taxlaw-13219	207	40	earnings	earning	NOUN
taxlaw-13219	207	41	and	and	CCONJ
taxlaw-13219	207	42	the	the	DET
taxlaw-13219	207	43	direct	direct	ADJ
taxlaw-13219	207	44	tax	tax	NOUN
taxlaw-13219	207	45	costs	cost	NOUN
taxlaw-13219	207	46	of	of	ADP
taxlaw-13219	207	47	increasing	increase	VERB
taxlaw-13219	207	48	taxable	taxable	ADJ
taxlaw-13219	207	49	income.38	income.38	NOUN
taxlaw-13219	207	50	german	german	ADJ
taxlaw-13219	207	51	writers	writer	NOUN
taxlaw-13219	207	52	call	call	VERB
taxlaw-13219	207	53	this	this	DET
taxlaw-13219	207	54	effect	effect	NOUN
taxlaw-13219	207	55	“	"	PUNCT
taxlaw-13219	207	56	a	a	DET
taxlaw-13219	207	57	general	general	ADJ
taxlaw-13219	207	58	conflict	conflict	NOUN
taxlaw-13219	207	59	-	-	PUNCT
taxlaw-13219	207	60	solving	solve	VERB
taxlaw-13219	207	61	mechanism	mechanism	NOUN
taxlaw-13219	207	62	”	"	PUNCT
taxlaw-13219	207	63	,	,	PUNCT
taxlaw-13219	207	64	since	since	SCONJ
taxlaw-13219	207	65	the	the	DET
taxlaw-13219	207	66	tax	tax	NOUN
taxlaw-13219	207	67	can	can	AUX
taxlaw-13219	207	68	put	put	VERB
taxlaw-13219	207	69	the	the	DET
taxlaw-13219	207	70	corporate	corporate	ADJ
taxlaw-13219	207	71	management	management	NOUN
taxlaw-13219	207	72	in	in	ADP
taxlaw-13219	207	73	a	a	DET
taxlaw-13219	207	74	dilemma	dilemma	NOUN
taxlaw-13219	207	75	and	and	CCONJ
taxlaw-13219	207	76	force	force	VERB
taxlaw-13219	207	77	them	they	PRON
taxlaw-13219	207	78	to	to	ADP
taxlaw-13219	207	79	(	(	PUNCT
taxlaw-13219	207	80	healy	healy	PROPN
taxlaw-13219	207	81	,	,	PUNCT
taxlaw-13219	207	82	the	the	DET
taxlaw-13219	207	83	effect	effect	NOUN
taxlaw-13219	207	84	of	of	ADP
taxlaw-13219	207	85	bonus	bonus	NOUN
taxlaw-13219	207	86	schemes	scheme	NOUN
taxlaw-13219	207	87	on	on	ADP
taxlaw-13219	207	88	accounting	accounting	NOUN
taxlaw-13219	207	89	decisions	decision	NOUN
taxlaw-13219	207	90	,	,	PUNCT
taxlaw-13219	207	91	7	7	NUM
taxlaw-13219	207	92	j.	j.	NOUN
taxlaw-13219	207	93	of	of	ADP
taxlaw-13219	207	94	acct	acct	NOUN
taxlaw-13219	207	95	.	.	PUNCT
taxlaw-13219	208	1	and	and	CCONJ
taxlaw-13219	208	2	econ	econ	PROPN
taxlaw-13219	208	3	.	.	PROPN
taxlaw-13219	208	4	85	85	NUM
taxlaw-13219	208	5	,	,	PUNCT
taxlaw-13219	208	6	106	106	NUM
taxlaw-13219	208	7	(	(	PUNCT
taxlaw-13219	208	8	1985	1985	NUM
taxlaw-13219	208	9	)	)	PUNCT
taxlaw-13219	208	10	)	)	PUNCT
taxlaw-13219	208	11	.	.	PUNCT
taxlaw-13219	209	1	36	36	NUM
taxlaw-13219	209	2	see	see	VERB
taxlaw-13219	209	3	healy	healy	PROPN
taxlaw-13219	209	4	&	&	CCONJ
taxlaw-13219	209	5	wahlen	wahlen	PROPN
taxlaw-13219	209	6	,	,	PUNCT
taxlaw-13219	209	7	supra	supra	PROPN
taxlaw-13219	209	8	note	note	NOUN
taxlaw-13219	209	9	34	34	NUM
taxlaw-13219	209	10	at	at	ADP
taxlaw-13219	209	11	3	3	NUM
taxlaw-13219	209	12	-	-	SYM
taxlaw-13219	209	13	4	4	NUM
taxlaw-13219	209	14	(	(	PUNCT
taxlaw-13219	209	15	“	"	PUNCT
taxlaw-13219	209	16	in	in	ADP
taxlaw-13219	209	17	general	general	ADJ
taxlaw-13219	209	18	,	,	PUNCT
taxlaw-13219	209	19	the	the	DET
taxlaw-13219	209	20	evidence	evidence	NOUN
taxlaw-13219	209	21	is	be	AUX
taxlaw-13219	209	22	consistent	consistent	ADJ
taxlaw-13219	209	23	with	with	ADP
taxlaw-13219	209	24	firms	firm	NOUN
taxlaw-13219	209	25	managing	manage	VERB
taxlaw-13219	209	26	earnings	earning	NOUN
taxlaw-13219	209	27	to	to	ADP
taxlaw-13219	209	28	window	window	NOUN
taxlaw-13219	209	29	-	-	PUNCT
taxlaw-13219	209	30	dress	dress	NOUN
taxlaw-13219	209	31	financial	financial	ADJ
taxlaw-13219	209	32	statements	statement	NOUN
taxlaw-13219	209	33	prior	prior	ADV
taxlaw-13219	209	34	to	to	ADP
taxlaw-13219	209	35	public	public	ADJ
taxlaw-13219	209	36	securities	security	NOUN
taxlaw-13219	209	37	’	'	PUNCT
taxlaw-13219	209	38	offering	offering	NOUN
taxlaw-13219	209	39	,	,	PUNCT
taxlaw-13219	209	40	to	to	PART
taxlaw-13219	209	41	increase	increase	VERB
taxlaw-13219	209	42	corporate	corporate	ADJ
taxlaw-13219	209	43	managers	manager	NOUN
taxlaw-13219	209	44	’	’	PART
taxlaw-13219	209	45	compensation	compensation	NOUN
taxlaw-13219	209	46	and	and	CCONJ
taxlaw-13219	209	47	job	job	NOUN
taxlaw-13219	209	48	security	security	NOUN
taxlaw-13219	209	49	,	,	PUNCT
taxlaw-13219	209	50	to	to	PART
taxlaw-13219	209	51	avoid	avoid	VERB
taxlaw-13219	209	52	violating	violate	VERB
taxlaw-13219	209	53	lending	lending	NOUN
taxlaw-13219	209	54	contracts	contract	NOUN
taxlaw-13219	209	55	and	and	CCONJ
taxlaw-13219	209	56	to	to	PART
taxlaw-13219	209	57	reduce	reduce	VERB
taxlaw-13219	209	58	regulatory	regulatory	ADJ
taxlaw-13219	209	59	costs	cost	NOUN
taxlaw-13219	209	60	”	"	PUNCT
taxlaw-13219	209	61	)	)	PUNCT
taxlaw-13219	209	62	;	;	PUNCT
taxlaw-13219	209	63	merle	merle	PROPN
taxlaw-13219	209	64	erickson	erickson	PROPN
taxlaw-13219	209	65	et	et	PROPN
taxlaw-13219	209	66	al	al	PROPN
taxlaw-13219	209	67	.	.	PROPN
taxlaw-13219	209	68	,	,	PUNCT
taxlaw-13219	209	69	how	how	SCONJ
taxlaw-13219	209	70	much	much	ADJ
taxlaw-13219	209	71	will	will	AUX
taxlaw-13219	209	72	firms	firm	NOUN
taxlaw-13219	209	73	pay	pay	VERB
taxlaw-13219	209	74	for	for	ADP
taxlaw-13219	209	75	earnings	earning	NOUN
taxlaw-13219	209	76	that	that	PRON
taxlaw-13219	209	77	do	do	AUX
taxlaw-13219	209	78	not	not	PART
taxlaw-13219	209	79	exist	exist	VERB
taxlaw-13219	209	80	?	?	PUNCT
taxlaw-13219	209	81	evidence	evidence	NOUN
taxlaw-13219	209	82	of	of	ADP
taxlaw-13219	209	83	taxes	taxis	NOUN
taxlaw-13219	209	84	paid	pay	VERB
taxlaw-13219	209	85	on	on	ADP
taxlaw-13219	209	86	allegedly	allegedly	ADV
taxlaw-13219	209	87	fraudulent	fraudulent	ADJ
taxlaw-13219	209	88	earnings	earning	NOUN
taxlaw-13219	209	89	,	,	PUNCT
taxlaw-13219	209	90	79	79	NUM
taxlaw-13219	209	91	the	the	DET
taxlaw-13219	209	92	acct	acct	NOUN
taxlaw-13219	209	93	.	.	PUNCT
taxlaw-13219	210	1	rev	rev	PROPN
taxlaw-13219	210	2	.	.	PROPN
taxlaw-13219	210	3	387	387	NUM
taxlaw-13219	210	4	,	,	PUNCT
taxlaw-13219	210	5	390	390	NUM
taxlaw-13219	210	6	(	(	PUNCT
taxlaw-13219	210	7	2004	2004	NUM
taxlaw-13219	210	8	)	)	PUNCT
taxlaw-13219	210	9	(	(	PUNCT
taxlaw-13219	210	10	“	"	PUNCT
taxlaw-13219	210	11	these	these	DET
taxlaw-13219	210	12	studies	study	NOUN
taxlaw-13219	210	13	provide	provide	VERB
taxlaw-13219	210	14	evidence	evidence	NOUN
taxlaw-13219	210	15	that	that	SCONJ
taxlaw-13219	210	16	managers	manager	NOUN
taxlaw-13219	210	17	manipulate	manipulate	VERB
taxlaw-13219	210	18	earnings	earning	NOUN
taxlaw-13219	210	19	for	for	ADP
taxlaw-13219	210	20	many	many	ADJ
taxlaw-13219	210	21	reasons	reason	NOUN
taxlaw-13219	210	22	,	,	PUNCT
taxlaw-13219	210	23	including	include	VERB
taxlaw-13219	210	24	to	to	PART
taxlaw-13219	210	25	increase	increase	VERB
taxlaw-13219	210	26	their	their	PRON
taxlaw-13219	210	27	compensation	compensation	NOUN
taxlaw-13219	210	28	(	(	PUNCT
taxlaw-13219	210	29	citation	citation	NOUN
taxlaw-13219	210	30	omitted	omit	VERB
taxlaw-13219	210	31	)	)	PUNCT
taxlaw-13219	210	32	,	,	PUNCT
taxlaw-13219	210	33	to	to	PART
taxlaw-13219	210	34	avoid	avoid	VERB
taxlaw-13219	210	35	debt	debt	NOUN
taxlaw-13219	210	36	covenant	covenant	NOUN
taxlaw-13219	210	37	restrictions	restriction	NOUN
taxlaw-13219	210	38	(	(	PUNCT
taxlaw-13219	210	39	citations	citation	NOUN
taxlaw-13219	210	40	omitted	omit	VERB
taxlaw-13219	210	41	)	)	PUNCT
taxlaw-13219	210	42	,	,	PUNCT
taxlaw-13219	210	43	and	and	CCONJ
taxlaw-13219	210	44	to	to	PART
taxlaw-13219	210	45	increase	increase	VERB
taxlaw-13219	210	46	stock	stock	NOUN
taxlaw-13219	210	47	price	price	NOUN
taxlaw-13219	210	48	in	in	ADP
taxlaw-13219	210	49	anticipation	anticipation	NOUN
taxlaw-13219	210	50	of	of	ADP
taxlaw-13219	210	51	an	an	DET
taxlaw-13219	210	52	equity	equity	NOUN
taxlaw-13219	210	53	offering	offering	NOUN
taxlaw-13219	210	54	(	(	PUNCT
taxlaw-13219	210	55	citations	citation	NOUN
taxlaw-13219	210	56	omitted	omit	VERB
taxlaw-13219	210	57	)	)	PUNCT
taxlaw-13219	210	58	”	"	PUNCT
taxlaw-13219	210	59	)	)	PUNCT
taxlaw-13219	210	60	.	.	PUNCT
taxlaw-13219	211	1	37	37	NUM
taxlaw-13219	211	2	michael	michael	PROPN
taxlaw-13219	211	3	c.	c.	PROPN
taxlaw-13219	211	4	jensen	jensen	PROPN
taxlaw-13219	211	5	,	,	PUNCT
taxlaw-13219	211	6	the	the	DET
taxlaw-13219	211	7	agency	agency	NOUN
taxlaw-13219	211	8	costs	cost	NOUN
taxlaw-13219	211	9	of	of	ADP
taxlaw-13219	211	10	overvalued	overvalue	VERB
taxlaw-13219	211	11	equity	equity	NOUN
taxlaw-13219	211	12	and	and	CCONJ
taxlaw-13219	211	13	the	the	DET
taxlaw-13219	211	14	current	current	ADJ
taxlaw-13219	211	15	state	state	NOUN
taxlaw-13219	211	16	of	of	ADP
taxlaw-13219	211	17	corporate	corporate	ADJ
taxlaw-13219	211	18	finance	finance	NOUN
taxlaw-13219	211	19	,	,	PUNCT
taxlaw-13219	211	20	10	10	NUM
taxlaw-13219	211	21	eur	eur	NOUN
taxlaw-13219	211	22	.	.	PUNCT
taxlaw-13219	212	1	fin	fin	NOUN
taxlaw-13219	212	2	.	.	PUNCT
taxlaw-13219	212	3	mgmt	mgmt	PROPN
taxlaw-13219	212	4	.	.	PROPN
taxlaw-13219	213	1	549	549	NUM
taxlaw-13219	213	2	,	,	PUNCT
taxlaw-13219	213	3	555	555	NUM
taxlaw-13219	213	4	(	(	PUNCT
taxlaw-13219	213	5	2004	2004	NUM
taxlaw-13219	213	6	)	)	PUNCT
taxlaw-13219	213	7	.	.	PUNCT
taxlaw-13219	214	1	38	38	NUM
taxlaw-13219	214	2	douglas	douglas	PROPN
taxlaw-13219	214	3	a.	a.	PROPN
taxlaw-13219	214	4	shackelford	shackelford	PROPN
taxlaw-13219	214	5	,	,	PUNCT
taxlaw-13219	214	6	joel	joel	PROPN
taxlaw-13219	214	7	slemrod	slemrod	PROPN
taxlaw-13219	214	8	,	,	PUNCT
taxlaw-13219	214	9	&	&	CCONJ
taxlaw-13219	214	10	james	james	PROPN
taxlaw-13219	214	11	m.	m.	PROPN
taxlaw-13219	214	12	sallee	sallee	PROPN
taxlaw-13219	214	13	,	,	PUNCT
taxlaw-13219	214	14	a	a	DET
taxlaw-13219	214	15	unifying	unifying	ADJ
taxlaw-13219	214	16	model	model	NOUN
taxlaw-13219	214	17	of	of	ADP
taxlaw-13219	214	18	how	how	SCONJ
taxlaw-13219	214	19	the	the	DET
taxlaw-13219	214	20	tax	tax	NOUN
taxlaw-13219	214	21	system	system	NOUN
taxlaw-13219	214	22	and	and	CCONJ
taxlaw-13219	214	23	generally	generally	ADV
taxlaw-13219	214	24	accepted	accept	VERB
taxlaw-13219	214	25	accounting	accounting	NOUN
taxlaw-13219	214	26	principles	principle	NOUN
taxlaw-13219	214	27	affect	affect	VERB
taxlaw-13219	214	28	corporate	corporate	ADJ
taxlaw-13219	214	29	behavior	behavior	NOUN
taxlaw-13219	214	30	,	,	PUNCT
taxlaw-13219	214	31	1	1	NUM
taxlaw-13219	214	32	,	,	PUNCT
taxlaw-13219	214	33	7	7	NUM
taxlaw-13219	214	34	(	(	PUNCT
taxlaw-13219	214	35	nat’l	nat’l	NUM
taxlaw-13219	214	36	bureau	bureau	PROPN
taxlaw-13219	214	37	of	of	ADP
taxlaw-13219	214	38	econ	econ	PROPN
taxlaw-13219	214	39	.	.	PUNCT
taxlaw-13219	215	1	rsch	rsch	PROPN
taxlaw-13219	215	2	.	.	PUNCT
taxlaw-13219	215	3	,	,	PUNCT
taxlaw-13219	215	4	working	work	VERB
taxlaw-13219	215	5	paper	paper	NOUN
taxlaw-13219	215	6	no	no	INTJ
taxlaw-13219	215	7	.	.	PROPN
taxlaw-13219	215	8	12873	12873	NUM
taxlaw-13219	215	9	,	,	PUNCT
taxlaw-13219	215	10	(	(	PUNCT
taxlaw-13219	215	11	2007	2007	NUM
taxlaw-13219	215	12	)	)	PUNCT
taxlaw-13219	215	13	(	(	PUNCT
taxlaw-13219	215	14	“	"	PUNCT
taxlaw-13219	215	15	financial	financial	ADJ
taxlaw-13219	215	16	reporting	reporting	NOUN
taxlaw-13219	215	17	costs	cost	NOUN
taxlaw-13219	215	18	often	often	ADV
taxlaw-13219	215	19	conflict	conflict	VERB
taxlaw-13219	215	20	with	with	ADP
taxlaw-13219	215	21	tax	tax	NOUN
taxlaw-13219	215	22	minimization	minimization	NOUN
taxlaw-13219	215	23	because	because	SCONJ
taxlaw-13219	215	24	reductions	reduction	NOUN
taxlaw-13219	215	25	in	in	ADP
taxlaw-13219	215	26	taxable	taxable	ADJ
taxlaw-13219	215	27	income	income	NOUN
taxlaw-13219	215	28	frequently	frequently	ADV
taxlaw-13219	215	29	result	result	VERB
taxlaw-13219	215	30	in	in	ADP
taxlaw-13219	215	31	lower	low	ADJ
taxlaw-13219	215	32	book	book	NOUN
taxlaw-13219	215	33	profits	profit	NOUN
taxlaw-13219	215	34	and/or	and/or	CCONJ
taxlaw-13219	215	35	equity	equity	NOUN
taxlaw-13219	215	36	.	.	PUNCT
taxlaw-13219	216	1	this	this	DET
taxlaw-13219	216	2	tension	tension	NOUN
taxlaw-13219	216	3	forces	force	NOUN
taxlaw-13219	216	4	firms	firm	NOUN
taxlaw-13219	216	5	to	to	ADP
taxlaw-13219	216	6	trade	trade	NOUN
taxlaw-13219	216	7	-	-	PUNCT
taxlaw-13219	216	8	off	off	ADP
taxlaw-13219	216	9	book	book	NOUN
taxlaw-13219	216	10	and	and	CCONJ
taxlaw-13219	216	11	tax	tax	NOUN
taxlaw-13219	216	12	considerations	consideration	NOUN
taxlaw-13219	216	13	”	"	PUNCT
taxlaw-13219	216	14	)	)	PUNCT
taxlaw-13219	216	15	;	;	PUNCT
taxlaw-13219	216	16	wolfgang	wolfgang	PROPN
taxlaw-13219	216	17	schon	schon	PROPN
taxlaw-13219	216	18	,	,	PUNCT
taxlaw-13219	216	19	the	the	DET
taxlaw-13219	216	20	odd	odd	ADJ
taxlaw-13219	216	21	couple	couple	NOUN
taxlaw-13219	216	22	:	:	PUNCT
taxlaw-13219	216	23	a	a	DET
taxlaw-13219	216	24	common	common	ADJ
taxlaw-13219	216	25	future	future	NOUN
taxlaw-13219	216	26	for	for	ADP
taxlaw-13219	216	27	financial	financial	ADJ
taxlaw-13219	216	28	and	and	CCONJ
taxlaw-13219	216	29	tax	tax	NOUN
taxlaw-13219	216	30	accounting	accounting	NOUN
taxlaw-13219	216	31	?	?	PUNCT
taxlaw-13219	216	32	,	,	PUNCT
taxlaw-13219	216	33	58	58	NUM
taxlaw-13219	216	34	tax	tax	NOUN
taxlaw-13219	216	35	l.	l.	PROPN
taxlaw-13219	216	36	rev	rev	PROPN
taxlaw-13219	216	37	.	.	PROPN
taxlaw-13219	216	38	111	111	NUM
taxlaw-13219	216	39	,	,	PUNCT
taxlaw-13219	216	40	143	143	NUM
taxlaw-13219	216	41	(	(	PUNCT
taxlaw-13219	216	42	2004)(“[b]ook	2004)(“[b]ook	NUM
taxlaw-13219	216	43	-	-	PUNCT
taxlaw-13219	216	44	tax	tax	NOUN
taxlaw-13219	216	45	conformity	conformity	NOUN
taxlaw-13219	216	46	could	could	AUX
taxlaw-13219	216	47	lead	lead	VERB
taxlaw-13219	216	48	to	to	ADP
taxlaw-13219	216	49	a	a	DET
taxlaw-13219	216	50	balance	balance	NOUN
taxlaw-13219	216	51	between	between	ADP
taxlaw-13219	216	52	the	the	DET
taxlaw-13219	216	53	over	over	ADP
taxlaw-13219	216	54	-	-	PUNCT
taxlaw-13219	216	55	optimistic	optimistic	ADJ
taxlaw-13219	216	56	management	management	NOUN
taxlaw-13219	216	57	bias	bias	NOUN
taxlaw-13219	216	58	in	in	ADP
taxlaw-13219	216	59	the	the	DET
taxlaw-13219	216	60	capital	capital	NOUN
taxlaw-13219	216	61	market	market	NOUN
taxlaw-13219	216	62	context	context	NOUN
taxlaw-13219	216	63	and	and	CCONJ
taxlaw-13219	216	64	the	the	DET
taxlaw-13219	216	65	over	over	ADP
taxlaw-13219	216	66	-	-	PUNCT
taxlaw-13219	216	67	conservative	conservative	ADJ
taxlaw-13219	216	68	estimates	estimate	NOUN
taxlaw-13219	216	69	of	of	ADP
taxlaw-13219	216	70	management	management	NOUN
taxlaw-13219	216	71	in	in	ADP
taxlaw-13219	216	72	the	the	DET
taxlaw-13219	216	73	tax	tax	NOUN
taxlaw-13219	216	74	context	context	NOUN
taxlaw-13219	216	75	.	.	PUNCT
taxlaw-13219	217	1	this	this	DET
taxlaw-13219	217	2	‘	'	PUNCT
taxlaw-13219	217	3	book	book	NOUN
taxlaw-13219	217	4	-	-	PUNCT
taxlaw-13219	217	5	tax	tax	NOUN
taxlaw-13219	217	6	trade	trade	NOUN
taxlaw-13219	217	7	-	-	PUNCT
taxlaw-13219	217	8	off	off	NOUN
taxlaw-13219	217	9	’	'	PUNCT
taxlaw-13219	217	10	causes	cause	VERB
taxlaw-13219	217	11	a	a	DET
taxlaw-13219	217	12	substantial	substantial	ADJ
taxlaw-13219	217	13	‘	'	PUNCT
taxlaw-13219	217	14	friction	friction	NOUN
taxlaw-13219	217	15	’	'	PUNCT
taxlaw-13219	217	16	with	with	ADP
taxlaw-13219	217	17	respect	respect	NOUN
taxlaw-13219	217	18	to	to	ADP
taxlaw-13219	217	19	aggressive	aggressive	ADJ
taxlaw-13219	217	20	tax	tax	NOUN
taxlaw-13219	217	21	planning	planning	NOUN
taxlaw-13219	217	22	.	.	PUNCT
taxlaw-13219	218	1	german	german	ADJ
taxlaw-13219	218	2	writers	writer	NOUN
taxlaw-13219	218	3	call	call	VERB
taxlaw-13219	218	4	it	it	PRON
taxlaw-13219	218	5	a	a	DET
taxlaw-13219	218	6	general	general	ADJ
taxlaw-13219	218	7	conflict	conflict	NOUN
taxlaw-13219	218	8	-	-	PUNCT
taxlaw-13219	218	9	solving	solve	VERB
taxlaw-13219	218	10	mechanism	mechanism	NOUN
taxlaw-13219	218	11	.	.	PUNCT
taxlaw-13219	219	1	recent	recent	ADJ
taxlaw-13219	219	2	research	research	NOUN
taxlaw-13219	219	3	has	have	AUX
taxlaw-13219	219	4	shown	show	VERB
taxlaw-13219	219	5	that	that	SCONJ
taxlaw-13219	219	6	the	the	DET
taxlaw-13219	219	7	gradual	gradual	ADJ
taxlaw-13219	219	8	disconnection	disconnection	NOUN
taxlaw-13219	219	9	of	of	ADP
taxlaw-13219	219	10	tax	tax	NOUN
taxlaw-13219	219	11	and	and	CCONJ
taxlaw-13219	219	12	book	book	NOUN
taxlaw-13219	219	13	accounting	account	VERB
taxlaw-13219	219	14	under	under	ADP
taxlaw-13219	219	15	german	german	ADJ
taxlaw-13219	219	16	law	law	NOUN
taxlaw-13219	219	17	has	have	AUX
taxlaw-13219	219	18	led	lead	VERB
taxlaw-13219	219	19	to	to	ADP
taxlaw-13219	219	20	a	a	DET
taxlaw-13219	219	21	dramatic	dramatic	ADJ
taxlaw-13219	219	22	loss	loss	NOUN
taxlaw-13219	219	23	of	of	ADP
taxlaw-13219	219	24	‘	'	PUNCT
taxlaw-13219	219	25	prudence	prudence	NOUN
taxlaw-13219	219	26	’	'	PUNCT
taxlaw-13219	219	27	in	in	ADP
taxlaw-13219	219	28	the	the	DET
taxlaw-13219	219	29	drafting	drafting	NOUN
taxlaw-13219	219	30	of	of	ADP
taxlaw-13219	219	31	financial	financial	ADJ
taxlaw-13219	219	32	accounts	account	NOUN
taxlaw-13219	219	33	;	;	PUNCT
taxlaw-13219	219	34	provisions	provision	NOUN
taxlaw-13219	219	35	for	for	ADP
taxlaw-13219	219	36	future	future	ADJ
taxlaw-13219	219	37	losses	loss	NOUN
taxlaw-13219	219	38	were	be	AUX
taxlaw-13219	219	39	heavily	heavily	ADV
taxlaw-13219	219	40	reduced	reduce	VERB
taxlaw-13219	219	41	and	and	CCONJ
taxlaw-13219	219	42	depreciation	depreciation	NOUN
taxlaw-13219	219	43	periods	period	NOUN
taxlaw-13219	219	44	massively	massively	ADV
taxlaw-13219	219	45	extended	extend	VERB
taxlaw-13219	219	46	”	"	PUNCT
taxlaw-13219	219	47	)	)	PUNCT
taxlaw-13219	219	48	;	;	PUNCT
taxlaw-13219	220	1	michelle	michelle	PROPN
taxlaw-13219	220	2	hanlon	hanlon	PROPN
taxlaw-13219	220	3	,	,	PUNCT
taxlaw-13219	220	4	stacie	stacie	PROPN
taxlaw-13219	220	5	kelley	kelley	PROPN
taxlaw-13219	220	6	laplante	laplante	PROPN
taxlaw-13219	220	7	,	,	PUNCT
taxlaw-13219	220	8	&	&	CCONJ
taxlaw-13219	220	9	terry	terry	PROPN
taxlaw-13219	220	10	shevlin	shevlin	PROPN
taxlaw-13219	220	11	,	,	PUNCT
taxlaw-13219	220	12	evidence	evidence	NOUN
taxlaw-13219	220	13	for	for	ADP
taxlaw-13219	220	14	the	the	DET
taxlaw-13219	220	15	possible	possible	ADJ
taxlaw-13219	220	16	information	information	NOUN
taxlaw-13219	220	17	loss	loss	NOUN
taxlaw-13219	220	18	of	of	ADP
taxlaw-13219	220	19	conforming	conform	VERB
taxlaw-13219	220	20	book	book	NOUN
taxlaw-13219	220	21	income	income	NOUN
taxlaw-13219	220	22	and	and	CCONJ
taxlaw-13219	220	23	taxable	taxable	ADJ
taxlaw-13219	220	24	income	income	NOUN
taxlaw-13219	220	25	,	,	PUNCT
taxlaw-13219	220	26	48	48	NUM
taxlaw-13219	220	27	the	the	DET
taxlaw-13219	220	28	j.	j.	PROPN
taxlaw-13219	220	29	l.	l.	PROPN
taxlaw-13219	220	30	&	&	CCONJ
taxlaw-13219	220	31	econ	econ	PROPN
taxlaw-13219	220	32	.	.	PUNCT
taxlaw-13219	220	33	407	407	NUM
taxlaw-13219	220	34	(	(	PUNCT
taxlaw-13219	220	35	2005	2005	NUM
taxlaw-13219	220	36	)	)	PUNCT
taxlaw-13219	220	37	;	;	PUNCT
taxlaw-13219	220	38	mary	mary	PROPN
taxlaw-13219	220	39	margaret	margaret	PROPN
taxlaw-13219	220	40	frank	frank	PROPN
taxlaw-13219	220	41	et	et	PROPN
taxlaw-13219	220	42	al	al	PROPN
taxlaw-13219	220	43	.	.	PROPN
taxlaw-13219	220	44	,	,	PUNCT
taxlaw-13219	220	45	tax	tax	NOUN
taxlaw-13219	220	46	reporting	reporting	NOUN
taxlaw-13219	220	47	aggressiveness	aggressiveness	NOUN
taxlaw-13219	220	48	and	and	CCONJ
taxlaw-13219	220	49	its	its	PRON
taxlaw-13219	220	50	relation	relation	NOUN
taxlaw-13219	220	51	to	to	ADP
taxlaw-13219	220	52	aggressive	aggressive	ADJ
taxlaw-13219	220	53	financial	financial	ADJ
taxlaw-13219	220	54	reporting	reporting	NOUN
taxlaw-13219	220	55	,	,	PUNCT
taxlaw-13219	220	56	84	84	NUM
taxlaw-13219	220	57	the	the	DET
taxlaw-13219	220	58	acct	acct	NOUN
taxlaw-13219	220	59	.	.	PUNCT
taxlaw-13219	221	1	rev	rev	PROPN
taxlaw-13219	221	2	.	.	PROPN
taxlaw-13219	221	3	467	467	NUM
taxlaw-13219	221	4	,	,	PUNCT
taxlaw-13219	221	5	470	470	NUM
taxlaw-13219	221	6	(	(	PUNCT
taxlaw-13219	221	7	2009	2009	NUM
taxlaw-13219	221	8	)	)	PUNCT
taxlaw-13219	221	9	(	(	PUNCT
taxlaw-13219	221	10	“	"	PUNCT
taxlaw-13219	221	11	[	[	X
taxlaw-13219	221	12	f]irms	f]irm	NOUN
taxlaw-13219	221	13	generally	generally	ADV
taxlaw-13219	221	14	report	report	VERB
taxlaw-13219	221	15	either	either	CCONJ
taxlaw-13219	221	16	higher	high	ADJ
taxlaw-13219	221	17	financial	financial	ADJ
taxlaw-13219	221	18	income	income	NOUN
taxlaw-13219	221	19	to	to	ADP
taxlaw-13219	221	20	shareholders	shareholder	NOUN
taxlaw-13219	221	21	or	or	CCONJ
taxlaw-13219	221	22	lower	low	ADJ
taxlaw-13219	221	23	taxable	taxable	ADJ
taxlaw-13219	221	24	income	income	NOUN
taxlaw-13219	221	25	to	to	ADP
taxlaw-13219	221	26	tax	tax	NOUN
taxlaw-13219	221	27	authorities	authority	NOUN
taxlaw-13219	221	28	because	because	SCONJ
taxlaw-13219	221	29	conformity	conformity	NOUN
taxlaw-13219	221	30	between	between	ADP
taxlaw-13219	221	31	gaap	gaap	PROPN
taxlaw-13219	221	32	and	and	CCONJ
taxlaw-13219	221	33	tax	tax	NOUN
taxlaw-13219	221	34	law	law	NOUN
taxlaw-13219	221	35	compel	compel	VERB
taxlaw-13219	221	36	firms	firm	NOUN
taxlaw-13219	221	37	to	to	PART
taxlaw-13219	221	38	decide	decide	VERB
taxlaw-13219	221	39	which	which	DET
taxlaw-13219	221	40	measure	measure	NOUN
taxlaw-13219	221	41	of	of	ADP
taxlaw-13219	221	42	income	income	NOUN
taxlaw-13219	221	43	is	be	AUX
taxlaw-13219	221	44	more	more	ADV
taxlaw-13219	221	45	important	important	ADJ
taxlaw-13219	221	46	to	to	PART
taxlaw-13219	221	47	manage	manage	VERB
taxlaw-13219	221	48	…	…	PUNCT
taxlaw-13219	221	49	”	"	PUNCT
taxlaw-13219	221	50	)	)	PUNCT
taxlaw-13219	221	51	.	.	PUNCT
taxlaw-13219	222	1	2024	2024	NUM
taxlaw-13219	222	2	]	]	PUNCT
taxlaw-13219	222	3	taxation	taxation	NOUN
taxlaw-13219	222	4	and	and	CCONJ
taxlaw-13219	222	5	corporate	corporate	ADJ
taxlaw-13219	222	6	governance	governance	NOUN
taxlaw-13219	222	7	63	63	NUM
taxlaw-13219	222	8	choose	choose	VERB
taxlaw-13219	222	9	between	between	ADP
taxlaw-13219	222	10	achieving	achieve	VERB
taxlaw-13219	222	11	the	the	DET
taxlaw-13219	222	12	earnings	earning	NOUN
taxlaw-13219	222	13	management	management	NOUN
taxlaw-13219	222	14	goal	goal	NOUN
taxlaw-13219	222	15	of	of	ADP
taxlaw-13219	222	16	increasing	increase	VERB
taxlaw-13219	222	17	financial	financial	ADJ
taxlaw-13219	222	18	reported	report	VERB
taxlaw-13219	222	19	income	income	NOUN
taxlaw-13219	222	20	and	and	CCONJ
taxlaw-13219	222	21	the	the	DET
taxlaw-13219	222	22	tax	tax	NOUN
taxlaw-13219	222	23	planning	planning	NOUN
taxlaw-13219	222	24	goal	goal	NOUN
taxlaw-13219	222	25	of	of	ADP
taxlaw-13219	222	26	reducing	reduce	VERB
taxlaw-13219	222	27	the	the	DET
taxlaw-13219	222	28	taxable	taxable	ADJ
taxlaw-13219	222	29	income.39	income.39	NOUN
taxlaw-13219	222	30	the	the	DET
taxlaw-13219	222	31	best	good	ADJ
taxlaw-13219	222	32	description	description	NOUN
taxlaw-13219	222	33	of	of	ADP
taxlaw-13219	222	34	this	this	DET
taxlaw-13219	222	35	effect	effect	NOUN
taxlaw-13219	222	36	,	,	PUNCT
taxlaw-13219	222	37	in	in	ADP
taxlaw-13219	222	38	our	our	PRON
taxlaw-13219	222	39	opinion	opinion	NOUN
taxlaw-13219	222	40	,	,	PUNCT
taxlaw-13219	222	41	was	be	AUX
taxlaw-13219	222	42	given	give	VERB
taxlaw-13219	222	43	by	by	ADP
taxlaw-13219	222	44	shaviro	shaviro	NOUN
taxlaw-13219	222	45	who	who	PRON
taxlaw-13219	222	46	names	name	VERB
taxlaw-13219	222	47	it	it	PRON
taxlaw-13219	222	48	the	the	DET
taxlaw-13219	222	49	“	"	PUNCT
taxlaw-13219	222	50	madisonian	madisonian	ADJ
taxlaw-13219	222	51	”	"	PUNCT
taxlaw-13219	222	52	dilemma	dilemma	NOUN
taxlaw-13219	222	53	:	:	PUNCT
taxlaw-13219	222	54	james	james	PROPN
taxlaw-13219	222	55	madison	madison	PROPN
taxlaw-13219	222	56	famously	famously	ADV
taxlaw-13219	222	57	described	describe	VERB
taxlaw-13219	222	58	the	the	DET
taxlaw-13219	222	59	constitutional	constitutional	ADJ
taxlaw-13219	222	60	strategy	strategy	NOUN
taxlaw-13219	222	61	of	of	ADP
taxlaw-13219	222	62	using	use	VERB
taxlaw-13219	222	63	“	"	PUNCT
taxlaw-13219	222	64	[	[	X
taxlaw-13219	222	65	a]mbition	a]mbition	NOUN
taxlaw-13219	222	66	…	…	PUNCT
taxlaw-13219	222	67	to	to	PART
taxlaw-13219	222	68	counteract	counteract	VERB
taxlaw-13219	222	69	ambition	ambition	NOUN
taxlaw-13219	222	70	”	"	PUNCT
taxlaw-13219	222	71	such	such	ADJ
taxlaw-13219	222	72	as	as	ADP
taxlaw-13219	222	73	through	through	ADP
taxlaw-13219	222	74	the	the	DET
taxlaw-13219	222	75	separation	separation	NOUN
taxlaw-13219	222	76	of	of	ADP
taxlaw-13219	222	77	powers.40	powers.40	PROPN
taxlaw-13219	222	78	here	here	ADV
taxlaw-13219	222	79	,	,	PUNCT
taxlaw-13219	222	80	though	though	SCONJ
taxlaw-13219	222	81	different	different	ADJ
taxlaw-13219	222	82	parties	party	NOUN
taxlaw-13219	222	83	’	’	PART
taxlaw-13219	222	84	ambitions	ambition	NOUN
taxlaw-13219	222	85	are	be	AUX
taxlaw-13219	222	86	not	not	PART
taxlaw-13219	222	87	being	be	AUX
taxlaw-13219	222	88	set	set	VERB
taxlaw-13219	222	89	against	against	ADP
taxlaw-13219	222	90	each	each	DET
taxlaw-13219	222	91	other	other	ADJ
taxlaw-13219	222	92	in	in	ADP
taxlaw-13219	222	93	classic	classic	ADJ
taxlaw-13219	222	94	madisonian	madisonian	ADJ
taxlaw-13219	222	95	style	style	NOUN
taxlaw-13219	222	96	,	,	PUNCT
taxlaw-13219	222	97	at	at	ADP
taxlaw-13219	222	98	least	least	ADJ
taxlaw-13219	222	99	this	this	PRON
taxlaw-13219	222	100	is	be	AUX
taxlaw-13219	222	101	happening	happen	VERB
taxlaw-13219	222	102	as	as	ADP
taxlaw-13219	222	103	to	to	ADP
taxlaw-13219	222	104	two	two	NUM
taxlaw-13219	222	105	different	different	ADJ
taxlaw-13219	222	106	ambitions	ambition	NOUN
taxlaw-13219	222	107	of	of	ADP
taxlaw-13219	222	108	the	the	DET
taxlaw-13219	222	109	same	same	ADJ
taxlaw-13219	222	110	people	people	NOUN
taxlaw-13219	222	111	.	.	PUNCT
taxlaw-13219	223	1	setting	set	VERB
taxlaw-13219	223	2	the	the	DET
taxlaw-13219	223	3	goals	goal	NOUN
taxlaw-13219	223	4	of	of	ADP
taxlaw-13219	223	5	reducing	reduce	VERB
taxlaw-13219	223	6	and	and	CCONJ
taxlaw-13219	223	7	increasing	increase	VERB
taxlaw-13219	223	8	‘	'	PUNCT
taxlaw-13219	223	9	income	income	NOUN
taxlaw-13219	223	10	’	'	PUNCT
taxlaw-13219	223	11	against	against	ADP
taxlaw-13219	223	12	each	each	DET
taxlaw-13219	223	13	other	other	ADJ
taxlaw-13219	223	14	,	,	PUNCT
taxlaw-13219	223	15	rather	rather	ADV
taxlaw-13219	223	16	than	than	ADP
taxlaw-13219	223	17	permitting	permit	VERB
taxlaw-13219	223	18	untrammeled	untrammeled	ADJ
taxlaw-13219	223	19	pursuit	pursuit	NOUN
taxlaw-13219	223	20	of	of	ADP
taxlaw-13219	223	21	both	both	DET
taxlaw-13219	223	22	objectives	objective	NOUN
taxlaw-13219	223	23	,	,	PUNCT
taxlaw-13219	223	24	may	may	AUX
taxlaw-13219	223	25	reduce	reduce	VERB
taxlaw-13219	223	26	the	the	DET
taxlaw-13219	223	27	scope	scope	NOUN
taxlaw-13219	223	28	of	of	ADP
taxlaw-13219	223	29	incentive	incentive	NOUN
taxlaw-13219	223	30	problems	problem	NOUN
taxlaw-13219	223	31	even	even	ADV
taxlaw-13219	223	32	if	if	SCONJ
taxlaw-13219	223	33	not	not	PART
taxlaw-13219	223	34	eliminating	eliminate	VERB
taxlaw-13219	223	35	them.41	them.41	NOUN
taxlaw-13219	223	36	the	the	DET
taxlaw-13219	223	37	“	"	PUNCT
taxlaw-13219	223	38	madisonian	madisonian	ADJ
taxlaw-13219	223	39	”	"	PUNCT
taxlaw-13219	223	40	function	function	NOUN
taxlaw-13219	223	41	can	can	AUX
taxlaw-13219	223	42	“	"	PUNCT
taxlaw-13219	223	43	lead	lead	VERB
taxlaw-13219	223	44	to	to	ADP
taxlaw-13219	223	45	a	a	DET
taxlaw-13219	223	46	balance	balance	NOUN
taxlaw-13219	223	47	between	between	ADP
taxlaw-13219	223	48	the	the	DET
taxlaw-13219	223	49	overoptimistic	overoptimistic	ADJ
taxlaw-13219	223	50	management	management	NOUN
taxlaw-13219	223	51	bias	bias	NOUN
taxlaw-13219	223	52	in	in	ADP
taxlaw-13219	223	53	the	the	DET
taxlaw-13219	223	54	capital	capital	NOUN
taxlaw-13219	223	55	market	market	NOUN
taxlaw-13219	223	56	context	context	NOUN
taxlaw-13219	223	57	and	and	CCONJ
taxlaw-13219	223	58	the	the	DET
taxlaw-13219	223	59	over	over	ADP
taxlaw-13219	223	60	-	-	PUNCT
taxlaw-13219	223	61	conservative	conservative	ADJ
taxlaw-13219	223	62	estimates	estimate	NOUN
taxlaw-13219	223	63	of	of	ADP
taxlaw-13219	223	64	management	management	NOUN
taxlaw-13219	223	65	in	in	ADP
taxlaw-13219	223	66	the	the	DET
taxlaw-13219	223	67	tax	tax	NOUN
taxlaw-13219	223	68	context	context	NOUN
taxlaw-13219	223	69	.	.	PUNCT
taxlaw-13219	224	1	”42	”42	NOUN
taxlaw-13219	224	2	suppose	suppose	VERB
taxlaw-13219	224	3	that	that	SCONJ
taxlaw-13219	224	4	the	the	DET
taxlaw-13219	224	5	highly	highly	ADV
taxlaw-13219	224	6	incentivized	incentivize	VERB
taxlaw-13219	224	7	ceo	ceo	NOUN
taxlaw-13219	224	8	of	of	ADP
taxlaw-13219	224	9	a	a	DET
taxlaw-13219	224	10	public	public	ADJ
taxlaw-13219	224	11	company	company	NOUN
taxlaw-13219	224	12	is	be	AUX
taxlaw-13219	224	13	considering	consider	VERB
taxlaw-13219	224	14	increasing	increase	VERB
taxlaw-13219	224	15	the	the	DET
taxlaw-13219	224	16	reported	report	VERB
taxlaw-13219	224	17	financial	financial	ADJ
taxlaw-13219	224	18	income	income	NOUN
taxlaw-13219	224	19	of	of	ADP
taxlaw-13219	224	20	the	the	DET
taxlaw-13219	224	21	company	company	NOUN
taxlaw-13219	224	22	.	.	PUNCT
taxlaw-13219	225	1	absent	absent	VERB
taxlaw-13219	225	2	the	the	DET
taxlaw-13219	225	3	corporate	corporate	ADJ
taxlaw-13219	225	4	tax	tax	NOUN
taxlaw-13219	225	5	,	,	PUNCT
taxlaw-13219	225	6	there	there	PRON
taxlaw-13219	225	7	would	would	AUX
taxlaw-13219	225	8	not	not	PART
taxlaw-13219	225	9	be	be	AUX
taxlaw-13219	225	10	any	any	DET
taxlaw-13219	225	11	direct	direct	ADJ
taxlaw-13219	225	12	cost	cost	NOUN
taxlaw-13219	225	13	to	to	ADP
taxlaw-13219	225	14	this	this	DET
taxlaw-13219	225	15	strategy	strategy	NOUN
taxlaw-13219	225	16	.	.	PUNCT
taxlaw-13219	226	1	the	the	DET
taxlaw-13219	226	2	corporate	corporate	ADJ
taxlaw-13219	226	3	tax	tax	NOUN
taxlaw-13219	226	4	has	have	VERB
taxlaw-13219	226	5	the	the	DET
taxlaw-13219	226	6	potential	potential	NOUN
taxlaw-13219	226	7	to	to	PART
taxlaw-13219	226	8	impose	impose	VERB
taxlaw-13219	226	9	an	an	DET
taxlaw-13219	226	10	additional	additional	ADJ
taxlaw-13219	226	11	cost	cost	NOUN
taxlaw-13219	226	12	to	to	ADP
taxlaw-13219	226	13	this	this	DET
taxlaw-13219	226	14	strategy	strategy	NOUN
taxlaw-13219	226	15	and	and	CCONJ
taxlaw-13219	226	16	thus	thus	ADV
taxlaw-13219	226	17	to	to	PART
taxlaw-13219	226	18	mitigate	mitigate	VERB
taxlaw-13219	226	19	the	the	DET
taxlaw-13219	226	20	incentive	incentive	NOUN
taxlaw-13219	226	21	to	to	PART
taxlaw-13219	226	22	use	use	VERB
taxlaw-13219	226	23	it	it	PRON
taxlaw-13219	226	24	.	.	PUNCT
taxlaw-13219	227	1	in	in	ADP
taxlaw-13219	227	2	other	other	ADJ
taxlaw-13219	227	3	words	word	NOUN
taxlaw-13219	227	4	,	,	PUNCT
taxlaw-13219	227	5	the	the	DET
taxlaw-13219	227	6	corporate	corporate	ADJ
taxlaw-13219	227	7	tax	tax	NOUN
taxlaw-13219	227	8	can	can	AUX
taxlaw-13219	227	9	potentially	potentially	ADV
taxlaw-13219	227	10	provide	provide	VERB
taxlaw-13219	227	11	the	the	DET
taxlaw-13219	227	12	corporate	corporate	ADJ
taxlaw-13219	227	13	management	management	NOUN
taxlaw-13219	227	14	with	with	ADP
taxlaw-13219	227	15	some	some	DET
taxlaw-13219	227	16	built	build	VERB
taxlaw-13219	227	17	-	-	PUNCT
taxlaw-13219	227	18	in	in	ADP
taxlaw-13219	227	19	incentives	incentive	NOUN
taxlaw-13219	227	20	to	to	PART
taxlaw-13219	227	21	be	be	AUX
taxlaw-13219	227	22	less	less	ADV
taxlaw-13219	227	23	aggressive	aggressive	ADJ
taxlaw-13219	227	24	in	in	ADP
taxlaw-13219	227	25	inflating	inflate	VERB
taxlaw-13219	227	26	financial	financial	ADJ
taxlaw-13219	227	27	reported	report	VERB
taxlaw-13219	227	28	earnings	earning	NOUN
taxlaw-13219	227	29	.	.	PUNCT
taxlaw-13219	228	1	2	2	X
taxlaw-13219	228	2	.	.	PUNCT
taxlaw-13219	228	3	“	"	PUNCT
taxlaw-13219	228	4	shedding	shed	VERB
taxlaw-13219	228	5	light	light	ADJ
taxlaw-13219	228	6	”	"	PUNCT
taxlaw-13219	228	7	function	function	NOUN
taxlaw-13219	228	8	:	:	PUNCT
taxlaw-13219	228	9	expanding	expand	VERB
taxlaw-13219	228	10	market	market	NOUN
taxlaw-13219	228	11	information	information	NOUN
taxlaw-13219	228	12	corporate	corporate	ADJ
taxlaw-13219	228	13	tax	tax	NOUN
taxlaw-13219	228	14	and	and	CCONJ
taxlaw-13219	228	15	disclosure	disclosure	NOUN
taxlaw-13219	228	16	of	of	ADP
taxlaw-13219	228	17	corporate	corporate	ADJ
taxlaw-13219	228	18	tax	tax	NOUN
taxlaw-13219	228	19	returns	return	NOUN
taxlaw-13219	228	20	can	can	AUX
taxlaw-13219	228	21	shed	shed	VERB
taxlaw-13219	228	22	new	new	ADJ
taxlaw-13219	228	23	light	light	NOUN
taxlaw-13219	228	24	on	on	ADP
taxlaw-13219	228	25	financial	financial	ADJ
taxlaw-13219	228	26	reports	report	NOUN
taxlaw-13219	228	27	and	and	CCONJ
taxlaw-13219	228	28	improve	improve	VERB
taxlaw-13219	228	29	their	their	PRON
taxlaw-13219	228	30	quality	quality	NOUN
taxlaw-13219	228	31	.	.	PUNCT
taxlaw-13219	229	1	the	the	DET
taxlaw-13219	229	2	notion	notion	NOUN
taxlaw-13219	229	3	is	be	AUX
taxlaw-13219	229	4	that	that	PRON
taxlaw-13219	229	5	publicity	publicity	NOUN
taxlaw-13219	229	6	of	of	ADP
taxlaw-13219	229	7	corporate	corporate	ADJ
taxlaw-13219	229	8	tax	tax	NOUN
taxlaw-13219	229	9	information	information	NOUN
taxlaw-13219	229	10	can	can	AUX
taxlaw-13219	229	11	enable	enable	VERB
taxlaw-13219	229	12	market	market	NOUN
taxlaw-13219	229	13	participants	participant	NOUN
taxlaw-13219	229	14	(	(	PUNCT
taxlaw-13219	229	15	e.g.	e.g.	ADV
taxlaw-13219	229	16	,	,	PUNCT
taxlaw-13219	229	17	minority	minority	NOUN
taxlaw-13219	229	18	stockholders	stockholder	NOUN
taxlaw-13219	229	19	,	,	PUNCT
taxlaw-13219	229	20	credit	credit	NOUN
taxlaw-13219	229	21	agencies	agency	NOUN
taxlaw-13219	229	22	and	and	CCONJ
taxlaw-13219	229	23	creditors	creditor	NOUN
taxlaw-13219	229	24	)	)	PUNCT
taxlaw-13219	229	25	to	to	PART
taxlaw-13219	229	26	compare	compare	VERB
taxlaw-13219	229	27	the	the	DET
taxlaw-13219	229	28	financial	financial	ADJ
taxlaw-13219	229	29	reports	report	NOUN
taxlaw-13219	229	30	information	information	NOUN
taxlaw-13219	229	31	with	with	ADP
taxlaw-13219	229	32	the	the	DET
taxlaw-13219	229	33	contents	content	NOUN
taxlaw-13219	229	34	of	of	ADP
taxlaw-13219	229	35	the	the	DET
taxlaw-13219	229	36	tax	tax	NOUN
taxlaw-13219	229	37	returns	return	NOUN
taxlaw-13219	229	38	,	,	PUNCT
taxlaw-13219	229	39	so	so	SCONJ
taxlaw-13219	229	40	they	they	PRON
taxlaw-13219	229	41	can	can	AUX
taxlaw-13219	229	42	“	"	PUNCT
taxlaw-13219	229	43	more	more	ADV
taxlaw-13219	229	44	easily	easily	ADV
taxlaw-13219	229	45	catch	catch	VERB
taxlaw-13219	229	46	inaccuracies	inaccuracy	NOUN
taxlaw-13219	229	47	in	in	ADP
taxlaw-13219	229	48	financial	financial	ADJ
taxlaw-13219	229	49	reporting	reporting	NOUN
taxlaw-13219	229	50	…	…	PUNCT
taxlaw-13219	229	51	the	the	DET
taxlaw-13219	229	52	additional	additional	ADJ
taxlaw-13219	229	53	information	information	NOUN
taxlaw-13219	229	54	provided	provide	VERB
taxlaw-13219	229	55	in	in	ADP
taxlaw-13219	229	56	the	the	DET
taxlaw-13219	229	57	calculation	calculation	NOUN
taxlaw-13219	229	58	of	of	ADP
taxlaw-13219	229	59	income	income	NOUN
taxlaw-13219	229	60	tax	tax	NOUN
taxlaw-13219	229	61	could	could	AUX
taxlaw-13219	229	62	help	help	VERB
taxlaw-13219	229	63	in	in	ADP
taxlaw-13219	229	64	assessing	assess	VERB
taxlaw-13219	229	65	the	the	DET
taxlaw-13219	229	66	financial	financial	ADJ
taxlaw-13219	229	67	health	health	NOUN
taxlaw-13219	229	68	of	of	ADP
taxlaw-13219	229	69	the	the	DET
taxlaw-13219	229	70	company	company	NOUN
taxlaw-13219	229	71	.	.	PUNCT
taxlaw-13219	230	1	”43	”43	VERB
taxlaw-13219	230	2	even	even	ADV
taxlaw-13219	230	3	if	if	SCONJ
taxlaw-13219	230	4	comparing	compare	VERB
taxlaw-13219	230	5	tax	tax	NOUN
taxlaw-13219	230	6	returns	return	NOUN
taxlaw-13219	230	7	with	with	ADP
taxlaw-13219	230	8	financial	financial	ADJ
taxlaw-13219	230	9	reports	report	NOUN
taxlaw-13219	230	10	is	be	AUX
taxlaw-13219	230	11	challenging	challenging	AUX
taxlaw-13219	230	12	given	give	VERB
taxlaw-13219	230	13	sufficient	sufficient	ADJ
taxlaw-13219	230	14	time	time	NOUN
taxlaw-13219	230	15	and	and	CCONJ
taxlaw-13219	230	16	resources	resource	NOUN
taxlaw-13219	230	17	and	and	CCONJ
taxlaw-13219	230	18	the	the	DET
taxlaw-13219	230	19	incentive	incentive	NOUN
taxlaw-13219	230	20	to	to	PART
taxlaw-13219	230	21	invest	invest	VERB
taxlaw-13219	230	22	in	in	ADP
taxlaw-13219	230	23	those	those	DET
taxlaw-13219	230	24	resources	resource	NOUN
taxlaw-13219	230	25	:	:	PUNCT
taxlaw-13219	230	26	“	"	PUNCT
taxlaw-13219	230	27	…	…	PUNCT
taxlaw-13219	230	28	we	we	PRON
taxlaw-13219	230	29	believe	believe	VERB
taxlaw-13219	230	30	that	that	SCONJ
taxlaw-13219	230	31	experts	expert	NOUN
taxlaw-13219	230	32	could	could	AUX
taxlaw-13219	230	33	compare	compare	VERB
taxlaw-13219	230	34	tax	tax	NOUN
taxlaw-13219	230	35	return	return	NOUN
taxlaw-13219	230	36	information	information	NOUN
taxlaw-13219	230	37	39	39	NUM
taxlaw-13219	230	38	schon	schon	NOUN
taxlaw-13219	230	39	,	,	PUNCT
taxlaw-13219	230	40	supra	supra	PROPN
taxlaw-13219	230	41	note	note	PROPN
taxlaw-13219	230	42	38	38	NUM
taxlaw-13219	230	43	,	,	PUNCT
taxlaw-13219	230	44	at	at	ADP
taxlaw-13219	230	45	143	143	NUM
taxlaw-13219	230	46	.	.	PUNCT
taxlaw-13219	230	47	40	40	NUM
taxlaw-13219	231	1	the	the	DET
taxlaw-13219	231	2	federalist	federalist	NOUN
taxlaw-13219	231	3	no	no	NOUN
taxlaw-13219	231	4	.	.	PROPN
taxlaw-13219	231	5	51	51	NUM
taxlaw-13219	231	6	(	(	PUNCT
taxlaw-13219	231	7	james	james	PROPN
taxlaw-13219	231	8	madison	madison	PROPN
taxlaw-13219	231	9	)	)	PUNCT
taxlaw-13219	231	10	.	.	PUNCT
taxlaw-13219	232	1	41	41	NUM
taxlaw-13219	232	2	shaviro	shaviro	NOUN
taxlaw-13219	232	3	,	,	PUNCT
taxlaw-13219	232	4	supra	supra	PROPN
taxlaw-13219	232	5	note	note	PROPN
taxlaw-13219	232	6	33	33	NUM
taxlaw-13219	232	7	,	,	PUNCT
taxlaw-13219	232	8	at	at	ADP
taxlaw-13219	232	9	428	428	NUM
taxlaw-13219	232	10	-	-	SYM
taxlaw-13219	232	11	29	29	NUM
taxlaw-13219	232	12	.	.	PUNCT
taxlaw-13219	233	1	a	a	DET
taxlaw-13219	233	2	counter	counter	NOUN
taxlaw-13219	233	3	-	-	NOUN
taxlaw-13219	233	4	argument	argument	NOUN
taxlaw-13219	233	5	is	be	AUX
taxlaw-13219	233	6	that	that	SCONJ
taxlaw-13219	233	7	firms	firm	NOUN
taxlaw-13219	233	8	may	may	AUX
taxlaw-13219	233	9	have	have	VERB
taxlaw-13219	233	10	strong	strong	ADJ
taxlaw-13219	233	11	incentives	incentive	NOUN
taxlaw-13219	233	12	to	to	PART
taxlaw-13219	233	13	report	report	VERB
taxlaw-13219	233	14	high	high	ADJ
taxlaw-13219	233	15	book	book	NOUN
taxlaw-13219	233	16	income	income	NOUN
taxlaw-13219	233	17	,	,	PUNCT
taxlaw-13219	233	18	rendering	render	VERB
taxlaw-13219	233	19	the	the	DET
taxlaw-13219	233	20	“	"	PUNCT
taxlaw-13219	233	21	madisonian	madisonian	ADJ
taxlaw-13219	233	22	”	"	PUNCT
taxlaw-13219	233	23	function	function	NOUN
taxlaw-13219	233	24	relatively	relatively	ADV
taxlaw-13219	233	25	weak	weak	ADJ
taxlaw-13219	233	26	.	.	PUNCT
taxlaw-13219	234	1	indeed	indeed	ADV
taxlaw-13219	234	2	,	,	PUNCT
taxlaw-13219	234	3	a	a	DET
taxlaw-13219	234	4	recent	recent	ADJ
taxlaw-13219	234	5	article	article	NOUN
taxlaw-13219	234	6	analyzed	analyze	VERB
taxlaw-13219	234	7	the	the	DET
taxlaw-13219	234	8	enactment	enactment	NOUN
taxlaw-13219	234	9	of	of	ADP
taxlaw-13219	234	10	the	the	DET
taxlaw-13219	234	11	corporate	corporate	ADJ
taxlaw-13219	234	12	alternative	alternative	ADJ
taxlaw-13219	234	13	minimum	minimum	ADJ
taxlaw-13219	234	14	tax	tax	NOUN
taxlaw-13219	234	15	introduced	introduce	VERB
taxlaw-13219	234	16	by	by	ADP
taxlaw-13219	234	17	the	the	DET
taxlaw-13219	234	18	tax	tax	NOUN
taxlaw-13219	234	19	reform	reform	NOUN
taxlaw-13219	234	20	act	act	NOUN
taxlaw-13219	234	21	of	of	ADP
taxlaw-13219	234	22	1986	1986	NUM
taxlaw-13219	234	23	.	.	PUNCT
taxlaw-13219	235	1	this	this	DET
taxlaw-13219	235	2	tax	tax	NOUN
taxlaw-13219	235	3	base	base	NOUN
taxlaw-13219	235	4	under	under	ADP
taxlaw-13219	235	5	the	the	DET
taxlaw-13219	235	6	alternative	alternative	ADJ
taxlaw-13219	235	7	minimum	minimum	ADJ
taxlaw-13219	235	8	tax	tax	NOUN
taxlaw-13219	235	9	replaced	replace	VERB
taxlaw-13219	235	10	many	many	ADJ
taxlaw-13219	235	11	tax	tax	NOUN
taxlaw-13219	235	12	accounting	accounting	NOUN
taxlaw-13219	235	13	methods	method	NOUN
taxlaw-13219	235	14	with	with	ADP
taxlaw-13219	235	15	book	book	NOUN
taxlaw-13219	235	16	accounting	accounting	NOUN
taxlaw-13219	235	17	methods	method	NOUN
taxlaw-13219	235	18	.	.	PUNCT
taxlaw-13219	236	1	the	the	DET
taxlaw-13219	236	2	study	study	NOUN
taxlaw-13219	236	3	found	find	VERB
taxlaw-13219	236	4	“	"	PUNCT
taxlaw-13219	236	5	zero	zero	NUM
taxlaw-13219	236	6	average	average	ADJ
taxlaw-13219	236	7	tax	tax	NOUN
taxlaw-13219	236	8	base	base	NOUN
taxlaw-13219	236	9	responses	response	NOUN
taxlaw-13219	236	10	”	"	PUNCT
taxlaw-13219	236	11	to	to	ADP
taxlaw-13219	236	12	the	the	DET
taxlaw-13219	236	13	alternative	alternative	ADJ
taxlaw-13219	236	14	minimum	minimum	ADJ
taxlaw-13219	236	15	tax	tax	NOUN
taxlaw-13219	236	16	(	(	PUNCT
taxlaw-13219	236	17	i.e.	i.e.	X
taxlaw-13219	236	18	,	,	PUNCT
taxlaw-13219	236	19	on	on	ADP
taxlaw-13219	236	20	average	average	ADJ
taxlaw-13219	236	21	,	,	PUNCT
taxlaw-13219	236	22	firms	firm	NOUN
taxlaw-13219	236	23	did	do	AUX
taxlaw-13219	236	24	not	not	PART
taxlaw-13219	236	25	reduce	reduce	VERB
taxlaw-13219	236	26	their	their	PRON
taxlaw-13219	236	27	book	book	NOUN
taxlaw-13219	236	28	income	income	NOUN
taxlaw-13219	236	29	in	in	ADP
taxlaw-13219	236	30	a	a	DET
taxlaw-13219	236	31	response	response	NOUN
taxlaw-13219	236	32	to	to	ADP
taxlaw-13219	236	33	the	the	DET
taxlaw-13219	236	34	enactment	enactment	NOUN
taxlaw-13219	236	35	of	of	ADP
taxlaw-13219	236	36	the	the	DET
taxlaw-13219	236	37	alternative	alternative	ADJ
taxlaw-13219	236	38	minimum	minimum	ADJ
taxlaw-13219	236	39	tax	tax	NOUN
taxlaw-13219	236	40	)	)	PUNCT
taxlaw-13219	236	41	.	.	PUNCT
taxlaw-13219	237	1	see	see	VERB
taxlaw-13219	237	2	jordan	jordan	PROPN
taxlaw-13219	237	3	richmond	richmond	PROPN
taxlaw-13219	237	4	,	,	PUNCT
taxlaw-13219	237	5	firm	firm	ADJ
taxlaw-13219	237	6	responses	response	NOUN
taxlaw-13219	237	7	to	to	ADP
taxlaw-13219	237	8	book	book	NOUN
taxlaw-13219	237	9	income	income	NOUN
taxlaw-13219	237	10	alternative	alternative	ADJ
taxlaw-13219	237	11	minimum	minimum	ADJ
taxlaw-13219	237	12	taxes	taxis	NOUN
taxlaw-13219	237	13	,	,	PUNCT
taxlaw-13219	237	14	236	236	NUM
taxlaw-13219	237	15	j.	j.	PROPN
taxlaw-13219	237	16	pub	pub	PROPN
taxlaw-13219	237	17	.	.	PUNCT
taxlaw-13219	238	1	econ	econ	PROPN
taxlaw-13219	238	2	.	.	PUNCT
taxlaw-13219	239	1	(	(	PUNCT
taxlaw-13219	239	2	2024	2024	NUM
taxlaw-13219	239	3	)	)	PUNCT
taxlaw-13219	239	4	.	.	PUNCT
taxlaw-13219	240	1	however	however	ADV
taxlaw-13219	240	2	,	,	PUNCT
taxlaw-13219	240	3	the	the	DET
taxlaw-13219	240	4	study	study	NOUN
taxlaw-13219	240	5	only	only	ADV
taxlaw-13219	240	6	examined	examine	VERB
taxlaw-13219	240	7	the	the	DET
taxlaw-13219	240	8	incremental	incremental	ADJ
taxlaw-13219	240	9	effects	effect	NOUN
taxlaw-13219	240	10	of	of	ADP
taxlaw-13219	240	11	the	the	DET
taxlaw-13219	240	12	corporate	corporate	ADJ
taxlaw-13219	240	13	alternative	alternative	ADJ
taxlaw-13219	240	14	minimum	minimum	ADJ
taxlaw-13219	240	15	tax	tax	NOUN
taxlaw-13219	240	16	and	and	CCONJ
taxlaw-13219	240	17	did	do	AUX
taxlaw-13219	240	18	not	not	PART
taxlaw-13219	240	19	evaluate	evaluate	VERB
taxlaw-13219	240	20	the	the	DET
taxlaw-13219	240	21	“	"	PUNCT
taxlaw-13219	240	22	madisonian	madisonian	ADJ
taxlaw-13219	240	23	”	"	PUNCT
taxlaw-13219	240	24	function	function	NOUN
taxlaw-13219	240	25	of	of	ADP
taxlaw-13219	240	26	the	the	DET
taxlaw-13219	240	27	corporate	corporate	ADJ
taxlaw-13219	240	28	tax	tax	NOUN
taxlaw-13219	240	29	itself	itself	PRON
taxlaw-13219	240	30	.	.	PUNCT
taxlaw-13219	241	1	42	42	NUM
taxlaw-13219	241	2	schon	schon	NOUN
taxlaw-13219	241	3	,	,	PUNCT
taxlaw-13219	241	4	supra	supra	PROPN
taxlaw-13219	241	5	note	note	PROPN
taxlaw-13219	241	6	38	38	NUM
taxlaw-13219	241	7	,	,	PUNCT
taxlaw-13219	241	8	at	at	ADP
taxlaw-13219	241	9	143	143	NUM
taxlaw-13219	241	10	.	.	PUNCT
taxlaw-13219	242	1	43	43	NUM
taxlaw-13219	242	2	david	david	PROPN
taxlaw-13219	242	3	lenter	lenter	PROPN
taxlaw-13219	242	4	,	,	PUNCT
taxlaw-13219	242	5	joel	joel	PROPN
taxlaw-13219	242	6	slemrod	slemrod	PROPN
taxlaw-13219	242	7	,	,	PUNCT
taxlaw-13219	242	8	&	&	CCONJ
taxlaw-13219	242	9	douglas	douglas	PROPN
taxlaw-13219	242	10	shackelford	shackelford	PROPN
taxlaw-13219	242	11	,	,	PUNCT
taxlaw-13219	242	12	public	public	ADJ
taxlaw-13219	242	13	disclosure	disclosure	NOUN
taxlaw-13219	242	14	of	of	ADP
taxlaw-13219	242	15	corporate	corporate	ADJ
taxlaw-13219	242	16	tax	tax	NOUN
taxlaw-13219	242	17	return	return	NOUN
taxlaw-13219	242	18	information	information	NOUN
taxlaw-13219	242	19	:	:	PUNCT
taxlaw-13219	242	20	accounting	accounting	NOUN
taxlaw-13219	242	21	,	,	PUNCT
taxlaw-13219	242	22	economics	economic	NOUN
taxlaw-13219	242	23	,	,	PUNCT
taxlaw-13219	242	24	and	and	CCONJ
taxlaw-13219	242	25	legal	legal	ADJ
taxlaw-13219	242	26	perspectives	perspective	NOUN
taxlaw-13219	242	27	,	,	PUNCT
taxlaw-13219	242	28	56	56	NUM
taxlaw-13219	242	29	nat’l	nat’l	NOUN
taxlaw-13219	242	30	tax	tax	NOUN
taxlaw-13219	242	31	j.	j.	PROPN
taxlaw-13219	242	32	803	803	NUM
taxlaw-13219	242	33	,	,	PUNCT
taxlaw-13219	242	34	816	816	NUM
taxlaw-13219	242	35	(	(	PUNCT
taxlaw-13219	242	36	2003	2003	NUM
taxlaw-13219	242	37	)	)	PUNCT
taxlaw-13219	242	38	.	.	PUNCT
taxlaw-13219	243	1	64	64	NUM
taxlaw-13219	243	2	columbia	columbia	PROPN
taxlaw-13219	243	3	journal	journal	NOUN
taxlaw-13219	243	4	of	of	ADP
taxlaw-13219	243	5	tax	tax	NOUN
taxlaw-13219	243	6	law	law	NOUN
taxlaw-13219	244	1	[	[	X
taxlaw-13219	244	2	vol	vol	NOUN
taxlaw-13219	244	3	16:1	16:1	NUM
taxlaw-13219	244	4	with	with	ADP
taxlaw-13219	244	5	financial	financial	ADJ
taxlaw-13219	244	6	statements	statement	NOUN
taxlaw-13219	244	7	to	to	PART
taxlaw-13219	244	8	gain	gain	VERB
taxlaw-13219	244	9	insight	insight	NOUN
taxlaw-13219	244	10	into	into	ADP
taxlaw-13219	244	11	the	the	DET
taxlaw-13219	244	12	company	company	NOUN
taxlaw-13219	244	13	’s	’s	PART
taxlaw-13219	244	14	situation	situation	NOUN
taxlaw-13219	244	15	that	that	PRON
taxlaw-13219	244	16	could	could	AUX
taxlaw-13219	244	17	not	not	PART
taxlaw-13219	244	18	be	be	AUX
taxlaw-13219	244	19	garnered	garner	VERB
taxlaw-13219	244	20	from	from	ADP
taxlaw-13219	244	21	financial	financial	ADJ
taxlaw-13219	244	22	statements	statement	NOUN
taxlaw-13219	244	23	by	by	ADP
taxlaw-13219	244	24	themselves	themselves	PRON
taxlaw-13219	244	25	.	.	PUNCT
taxlaw-13219	245	1	moreover	moreover	ADV
taxlaw-13219	245	2	,	,	PUNCT
taxlaw-13219	245	3	if	if	SCONJ
taxlaw-13219	245	4	companies	company	NOUN
taxlaw-13219	245	5	know	know	VERB
taxlaw-13219	245	6	that	that	SCONJ
taxlaw-13219	245	7	investors	investor	NOUN
taxlaw-13219	245	8	and	and	CCONJ
taxlaw-13219	245	9	other	other	ADJ
taxlaw-13219	245	10	interested	interested	ADJ
taxlaw-13219	245	11	individuals	individual	NOUN
taxlaw-13219	245	12	and	and	CCONJ
taxlaw-13219	245	13	organizations	organization	NOUN
taxlaw-13219	245	14	will	will	AUX
taxlaw-13219	245	15	scrutinize	scrutinize	VERB
taxlaw-13219	245	16	tax	tax	NOUN
taxlaw-13219	245	17	returns	return	NOUN
taxlaw-13219	245	18	information	information	NOUN
taxlaw-13219	245	19	alongside	alongside	ADP
taxlaw-13219	245	20	their	their	PRON
taxlaw-13219	245	21	financial	financial	ADJ
taxlaw-13219	245	22	statements	statement	NOUN
taxlaw-13219	245	23	,	,	PUNCT
taxlaw-13219	245	24	they	they	PRON
taxlaw-13219	245	25	may	may	AUX
taxlaw-13219	245	26	be	be	AUX
taxlaw-13219	245	27	encouraged	encourage	VERB
taxlaw-13219	245	28	to	to	PART
taxlaw-13219	245	29	provide	provide	VERB
taxlaw-13219	245	30	fuller	full	ADJ
taxlaw-13219	245	31	financial	financial	ADJ
taxlaw-13219	245	32	information	information	NOUN
taxlaw-13219	245	33	…	…	PUNCT
taxlaw-13219	245	34	”44	”44	PROPN
taxlaw-13219	245	35	thus	thus	ADV
taxlaw-13219	245	36	,	,	PUNCT
taxlaw-13219	245	37	the	the	DET
taxlaw-13219	245	38	tax	tax	NOUN
taxlaw-13219	245	39	may	may	AUX
taxlaw-13219	245	40	help	help	VERB
taxlaw-13219	245	41	keep	keep	VERB
taxlaw-13219	245	42	the	the	DET
taxlaw-13219	245	43	integrity	integrity	NOUN
taxlaw-13219	245	44	of	of	ADP
taxlaw-13219	245	45	the	the	DET
taxlaw-13219	245	46	financial	financial	ADJ
taxlaw-13219	245	47	reporting	reporting	NOUN
taxlaw-13219	245	48	system	system	NOUN
taxlaw-13219	245	49	.	.	PUNCT
taxlaw-13219	246	1	it	it	PRON
taxlaw-13219	246	2	should	should	AUX
taxlaw-13219	246	3	be	be	AUX
taxlaw-13219	246	4	noted	note	VERB
taxlaw-13219	246	5	that	that	SCONJ
taxlaw-13219	246	6	while	while	SCONJ
taxlaw-13219	246	7	the	the	DET
taxlaw-13219	246	8	“	"	PUNCT
taxlaw-13219	246	9	madisonian	madisonian	ADJ
taxlaw-13219	246	10	”	"	PUNCT
taxlaw-13219	246	11	function	function	NOUN
taxlaw-13219	246	12	and	and	CCONJ
taxlaw-13219	246	13	the	the	DET
taxlaw-13219	246	14	“	"	PUNCT
taxlaw-13219	246	15	shedding	shed	VERB
taxlaw-13219	246	16	light	light	ADJ
taxlaw-13219	246	17	”	"	PUNCT
taxlaw-13219	246	18	function	function	NOUN
taxlaw-13219	246	19	of	of	ADP
taxlaw-13219	246	20	corporate	corporate	ADJ
taxlaw-13219	246	21	tax	tax	NOUN
taxlaw-13219	246	22	are	be	AUX
taxlaw-13219	246	23	directly	directly	ADV
taxlaw-13219	246	24	related	relate	VERB
taxlaw-13219	246	25	to	to	ADP
taxlaw-13219	246	26	each	each	DET
taxlaw-13219	246	27	other	other	ADJ
taxlaw-13219	246	28	,	,	PUNCT
taxlaw-13219	246	29	they	they	PRON
taxlaw-13219	246	30	are	be	AUX
taxlaw-13219	246	31	not	not	PART
taxlaw-13219	246	32	the	the	DET
taxlaw-13219	246	33	same	same	ADJ
taxlaw-13219	246	34	.	.	PUNCT
taxlaw-13219	247	1	on	on	ADP
taxlaw-13219	247	2	the	the	DET
taxlaw-13219	247	3	one	one	NUM
taxlaw-13219	247	4	hand	hand	NOUN
taxlaw-13219	247	5	,	,	PUNCT
taxlaw-13219	247	6	the	the	DET
taxlaw-13219	247	7	“	"	PUNCT
taxlaw-13219	247	8	madisonian	madisonian	ADJ
taxlaw-13219	247	9	”	"	PUNCT
taxlaw-13219	247	10	function	function	NOUN
taxlaw-13219	247	11	is	be	AUX
taxlaw-13219	247	12	focused	focus	VERB
taxlaw-13219	247	13	on	on	ADP
taxlaw-13219	247	14	the	the	DET
taxlaw-13219	247	15	bottom	bottom	ADJ
taxlaw-13219	247	16	line	line	NOUN
taxlaw-13219	247	17	of	of	ADP
taxlaw-13219	247	18	the	the	DET
taxlaw-13219	247	19	tax	tax	NOUN
taxlaw-13219	247	20	return	return	NOUN
taxlaw-13219	247	21	and	and	CCONJ
taxlaw-13219	247	22	deals	deal	NOUN
taxlaw-13219	247	23	with	with	ADP
taxlaw-13219	247	24	the	the	DET
taxlaw-13219	247	25	one	one	NUM
taxlaw-13219	247	26	specific	specific	ADJ
taxlaw-13219	247	27	(	(	PUNCT
taxlaw-13219	247	28	but	but	CCONJ
taxlaw-13219	247	29	very	very	ADV
taxlaw-13219	247	30	important	important	ADJ
taxlaw-13219	247	31	)	)	PUNCT
taxlaw-13219	247	32	problem	problem	NOUN
taxlaw-13219	247	33	of	of	ADP
taxlaw-13219	247	34	inflation	inflation	NOUN
taxlaw-13219	247	35	of	of	ADP
taxlaw-13219	247	36	reported	report	VERB
taxlaw-13219	247	37	income	income	NOUN
taxlaw-13219	247	38	;	;	PUNCT
taxlaw-13219	247	39	on	on	ADP
taxlaw-13219	247	40	the	the	DET
taxlaw-13219	247	41	other	other	ADJ
taxlaw-13219	247	42	hand	hand	NOUN
taxlaw-13219	247	43	,	,	PUNCT
taxlaw-13219	247	44	the	the	DET
taxlaw-13219	247	45	“	"	PUNCT
taxlaw-13219	247	46	shedding	shed	VERB
taxlaw-13219	247	47	light	light	ADJ
taxlaw-13219	247	48	”	"	PUNCT
taxlaw-13219	247	49	function	function	NOUN
taxlaw-13219	247	50	is	be	AUX
taxlaw-13219	247	51	focused	focus	VERB
taxlaw-13219	247	52	on	on	ADP
taxlaw-13219	247	53	the	the	DET
taxlaw-13219	247	54	broader	broad	ADJ
taxlaw-13219	247	55	information	information	NOUN
taxlaw-13219	247	56	contained	contain	VERB
taxlaw-13219	247	57	in	in	ADP
taxlaw-13219	247	58	tax	tax	NOUN
taxlaw-13219	247	59	returns	return	NOUN
taxlaw-13219	247	60	and	and	CCONJ
taxlaw-13219	247	61	generally	generally	ADV
taxlaw-13219	247	62	helps	help	VERB
taxlaw-13219	247	63	investors	investor	NOUN
taxlaw-13219	247	64	catch	catch	VERB
taxlaw-13219	247	65	inaccuracies	inaccuracy	NOUN
taxlaw-13219	247	66	in	in	ADP
taxlaw-13219	247	67	financial	financial	ADJ
taxlaw-13219	247	68	reports	report	NOUN
taxlaw-13219	247	69	and	and	CCONJ
taxlaw-13219	247	70	better	well	ADJ
taxlaw-13219	247	71	assess	assess	VERB
taxlaw-13219	247	72	the	the	DET
taxlaw-13219	247	73	financial	financial	ADJ
taxlaw-13219	247	74	health	health	NOUN
taxlaw-13219	247	75	of	of	ADP
taxlaw-13219	247	76	publicly	publicly	ADV
taxlaw-13219	247	77	traded	trade	VERB
taxlaw-13219	247	78	companies	company	NOUN
taxlaw-13219	247	79	.	.	PUNCT
taxlaw-13219	248	1	c.	c.	NOUN
taxlaw-13219	248	2	the	the	DET
taxlaw-13219	248	3	“	"	PUNCT
taxlaw-13219	248	4	monitoring	monitoring	NOUN
taxlaw-13219	248	5	”	"	PUNCT
taxlaw-13219	248	6	function	function	NOUN
taxlaw-13219	248	7	congress	congress	PROPN
taxlaw-13219	248	8	has	have	AUX
taxlaw-13219	248	9	been	be	AUX
taxlaw-13219	248	10	endowed	endow	VERB
taxlaw-13219	248	11	with	with	ADP
taxlaw-13219	248	12	a	a	DET
taxlaw-13219	248	13	far	far	ADV
taxlaw-13219	248	14	reaching	reach	VERB
taxlaw-13219	248	15	and	and	CCONJ
taxlaw-13219	248	16	expansive	expansive	ADJ
taxlaw-13219	248	17	informationgathering	informationgathering	NOUN
taxlaw-13219	248	18	authority	authority	NOUN
taxlaw-13219	248	19	to	to	PART
taxlaw-13219	248	20	administer	administer	VERB
taxlaw-13219	248	21	and	and	CCONJ
taxlaw-13219	248	22	enforce	enforce	VERB
taxlaw-13219	248	23	tax	tax	NOUN
taxlaw-13219	248	24	law	law	NOUN
taxlaw-13219	248	25	,	,	PUNCT
taxlaw-13219	248	26	which	which	PRON
taxlaw-13219	248	27	includes	include	VERB
taxlaw-13219	248	28	the	the	DET
taxlaw-13219	248	29	broad	broad	ADJ
taxlaw-13219	248	30	mandate	mandate	NOUN
taxlaw-13219	248	31	to	to	PART
taxlaw-13219	248	32	compel	compel	VERB
taxlaw-13219	248	33	disclosures	disclosure	NOUN
taxlaw-13219	248	34	and	and	CCONJ
taxlaw-13219	248	35	to	to	PART
taxlaw-13219	248	36	investigate	investigate	VERB
taxlaw-13219	248	37	and	and	CCONJ
taxlaw-13219	248	38	audit.45	audit.45	VERB
taxlaw-13219	248	39	while	while	SCONJ
taxlaw-13219	248	40	the	the	DET
taxlaw-13219	248	41	explicit	explicit	ADJ
taxlaw-13219	248	42	purpose	purpose	NOUN
taxlaw-13219	248	43	of	of	ADP
taxlaw-13219	248	44	these	these	DET
taxlaw-13219	248	45	powers	power	NOUN
taxlaw-13219	248	46	is	be	AUX
taxlaw-13219	248	47	to	to	PART
taxlaw-13219	248	48	enable	enable	VERB
taxlaw-13219	248	49	the	the	DET
taxlaw-13219	248	50	tax	tax	NOUN
taxlaw-13219	248	51	authorities	authority	NOUN
taxlaw-13219	248	52	to	to	PART
taxlaw-13219	248	53	effectively	effectively	ADV
taxlaw-13219	248	54	perform	perform	VERB
taxlaw-13219	248	55	the	the	DET
taxlaw-13219	248	56	“	"	PUNCT
taxlaw-13219	248	57	congressionally	congressionally	ADV
taxlaw-13219	248	58	imposed	impose	VERB
taxlaw-13219	248	59	responsibilities	responsibility	NOUN
taxlaw-13219	248	60	to	to	PART
taxlaw-13219	248	61	enforce	enforce	VERB
taxlaw-13219	248	62	the	the	DET
taxlaw-13219	248	63	tax	tax	NOUN
taxlaw-13219	248	64	code,”46	code,”46	NOUN
taxlaw-13219	248	65	tax	tax	NOUN
taxlaw-13219	248	66	authorities	authority	NOUN
taxlaw-13219	248	67	can	can	AUX
taxlaw-13219	248	68	employ	employ	VERB
taxlaw-13219	248	69	these	these	DET
taxlaw-13219	248	70	powers	power	NOUN
taxlaw-13219	248	71	to	to	PART
taxlaw-13219	248	72	mitigate	mitigate	VERB
taxlaw-13219	248	73	the	the	DET
taxlaw-13219	248	74	agency	agency	NOUN
taxlaw-13219	248	75	problem	problem	NOUN
taxlaw-13219	248	76	.	.	PUNCT
taxlaw-13219	249	1	desai	desai	PROPN
taxlaw-13219	249	2	et	et	PROPN
taxlaw-13219	249	3	al	al	PROPN
taxlaw-13219	249	4	.	.	PROPN
taxlaw-13219	249	5	,	,	PUNCT
taxlaw-13219	249	6	in	in	ADP
taxlaw-13219	249	7	their	their	PRON
taxlaw-13219	249	8	notable	notable	ADJ
taxlaw-13219	249	9	article	article	NOUN
taxlaw-13219	249	10	“	"	PUNCT
taxlaw-13219	249	11	theft	theft	NOUN
taxlaw-13219	249	12	and	and	CCONJ
taxlaw-13219	249	13	taxes	taxis	NOUN
taxlaw-13219	249	14	,	,	PUNCT
taxlaw-13219	249	15	”	"	PUNCT
taxlaw-13219	249	16	were	be	AUX
taxlaw-13219	249	17	the	the	DET
taxlaw-13219	249	18	first	first	ADJ
taxlaw-13219	249	19	to	to	PART
taxlaw-13219	249	20	make	make	VERB
taxlaw-13219	249	21	this	this	DET
taxlaw-13219	249	22	claim	claim	NOUN
taxlaw-13219	249	23	that	that	SCONJ
taxlaw-13219	249	24	tax	tax	NOUN
taxlaw-13219	249	25	authorities	authority	NOUN
taxlaw-13219	249	26	can	can	AUX
taxlaw-13219	249	27	use	use	VERB
taxlaw-13219	249	28	these	these	DET
taxlaw-13219	249	29	extensive	extensive	ADJ
taxlaw-13219	249	30	powers	power	NOUN
taxlaw-13219	249	31	to	to	PART
taxlaw-13219	249	32	protect	protect	VERB
taxlaw-13219	249	33	the	the	DET
taxlaw-13219	249	34	principals	principal	NOUN
taxlaw-13219	249	35	from	from	ADP
taxlaw-13219	249	36	the	the	DET
taxlaw-13219	249	37	agency	agency	NOUN
taxlaw-13219	249	38	problem	problem	NOUN
taxlaw-13219	249	39	(	(	PUNCT
taxlaw-13219	249	40	the	the	DET
taxlaw-13219	249	41	non	non	ADJ
taxlaw-13219	249	42	-	-	ADJ
taxlaw-13219	249	43	controlling	controlling	ADJ
taxlaw-13219	249	44	stakeholders	stakeholder	NOUN
taxlaw-13219	249	45	)	)	PUNCT
taxlaw-13219	249	46	from	from	ADP
taxlaw-13219	249	47	diversion	diversion	NOUN
taxlaw-13219	249	48	of	of	ADP
taxlaw-13219	249	49	corporate	corporate	ADJ
taxlaw-13219	249	50	assets	asset	NOUN
taxlaw-13219	249	51	and	and	CCONJ
taxlaw-13219	249	52	extraction	extraction	NOUN
taxlaw-13219	249	53	of	of	ADP
taxlaw-13219	249	54	private	private	ADJ
taxlaw-13219	249	55	benefits	benefit	NOUN
taxlaw-13219	249	56	by	by	ADP
taxlaw-13219	249	57	the	the	DET
taxlaw-13219	249	58	agents	agent	NOUN
taxlaw-13219	249	59	(	(	PUNCT
taxlaw-13219	249	60	the	the	DET
taxlaw-13219	249	61	controlling	control	VERB
taxlaw-13219	249	62	stakeholders	stakeholder	NOUN
taxlaw-13219	249	63	or	or	CCONJ
taxlaw-13219	249	64	management).47	management).47	PROPN
taxlaw-13219	249	65	desai	desai	PROPN
taxlaw-13219	249	66	et	et	PROPN
taxlaw-13219	249	67	al	al	PROPN
taxlaw-13219	249	68	.	.	PROPN
taxlaw-13219	250	1	begin	begin	VERB
taxlaw-13219	250	2	with	with	ADP
taxlaw-13219	250	3	a	a	DET
taxlaw-13219	250	4	simple	simple	ADJ
taxlaw-13219	250	5	observation	observation	NOUN
taxlaw-13219	250	6	that	that	SCONJ
taxlaw-13219	250	7	the	the	DET
taxlaw-13219	250	8	state	state	NOUN
taxlaw-13219	250	9	,	,	PUNCT
taxlaw-13219	250	10	thanks	thank	NOUN
taxlaw-13219	250	11	to	to	ADP
taxlaw-13219	250	12	its	its	PRON
taxlaw-13219	250	13	tax	tax	NOUN
taxlaw-13219	250	14	claims	claim	NOUN
taxlaw-13219	250	15	on	on	ADP
taxlaw-13219	250	16	cash	cash	NOUN
taxlaw-13219	250	17	flows	flow	NOUN
taxlaw-13219	250	18	,	,	PUNCT
taxlaw-13219	250	19	is	be	AUX
taxlaw-13219	250	20	de	de	X
taxlaw-13219	250	21	facto	facto	X
taxlaw-13219	250	22	the	the	DET
taxlaw-13219	250	23	largest	large	ADJ
taxlaw-13219	250	24	minority	minority	NOUN
taxlaw-13219	250	25	shareholder	shareholder	NOUN
taxlaw-13219	250	26	in	in	ADP
taxlaw-13219	250	27	almost	almost	ADV
taxlaw-13219	250	28	all	all	PRON
taxlaw-13219	250	29	corporations.48	corporations.48	ADJ
taxlaw-13219	250	30	in	in	ADP
taxlaw-13219	250	31	corporate	corporate	ADJ
taxlaw-13219	250	32	governance	governance	NOUN
taxlaw-13219	250	33	terms	term	NOUN
taxlaw-13219	250	34	,	,	PUNCT
taxlaw-13219	250	35	the	the	DET
taxlaw-13219	250	36	article	article	NOUN
taxlaw-13219	250	37	argues	argue	VERB
taxlaw-13219	250	38	that	that	SCONJ
taxlaw-13219	250	39	there	there	PRON
taxlaw-13219	250	40	is	be	VERB
taxlaw-13219	250	41	an	an	DET
taxlaw-13219	250	42	alignment	alignment	NOUN
taxlaw-13219	250	43	of	of	ADP
taxlaw-13219	250	44	interests	interest	NOUN
taxlaw-13219	250	45	between	between	ADP
taxlaw-13219	250	46	the	the	DET
taxlaw-13219	250	47	non	non	ADJ
taxlaw-13219	250	48	-	-	ADJ
taxlaw-13219	250	49	controlling	controlling	ADJ
taxlaw-13219	250	50	shareholders	shareholder	NOUN
taxlaw-13219	250	51	and	and	CCONJ
taxlaw-13219	250	52	the	the	DET
taxlaw-13219	250	53	irs	irs	PROPN
taxlaw-13219	250	54	.	.	PUNCT
taxlaw-13219	251	1	the	the	DET
taxlaw-13219	251	2	authors	author	NOUN
taxlaw-13219	251	3	note	note	VERB
taxlaw-13219	251	4	that	that	SCONJ
taxlaw-13219	251	5	many	many	ADJ
taxlaw-13219	251	6	procedures	procedure	NOUN
taxlaw-13219	251	7	aimed	aim	VERB
taxlaw-13219	251	8	at	at	ADP
taxlaw-13219	251	9	enforcing	enforce	VERB
taxlaw-13219	251	10	a	a	DET
taxlaw-13219	251	11	corporate	corporate	ADJ
taxlaw-13219	251	12	tax	tax	NOUN
taxlaw-13219	251	13	liability	liability	NOUN
taxlaw-13219	251	14	make	make	VERB
taxlaw-13219	251	15	it	it	PRON
taxlaw-13219	251	16	more	more	ADV
taxlaw-13219	251	17	difficult	difficult	ADJ
taxlaw-13219	251	18	for	for	ADP
taxlaw-13219	251	19	controlling	control	VERB
taxlaw-13219	251	20	shareholders	shareholder	NOUN
taxlaw-13219	251	21	to	to	PART
taxlaw-13219	251	22	divert	divert	VERB
taxlaw-13219	251	23	corporate	corporate	ADJ
taxlaw-13219	251	24	value	value	NOUN
taxlaw-13219	251	25	to	to	ADP
taxlaw-13219	251	26	their	their	PRON
taxlaw-13219	251	27	own	own	ADJ
taxlaw-13219	251	28	advantage	advantage	NOUN
taxlaw-13219	251	29	.	.	PUNCT
taxlaw-13219	252	1	similarly	similarly	ADV
taxlaw-13219	252	2	,	,	PUNCT
taxlaw-13219	252	3	many	many	ADJ
taxlaw-13219	252	4	transactions	transaction	NOUN
taxlaw-13219	252	5	aimed	aim	VERB
taxlaw-13219	252	6	at	at	ADP
taxlaw-13219	252	7	diverting	divert	VERB
taxlaw-13219	252	8	corporate	corporate	ADJ
taxlaw-13219	252	9	value	value	NOUN
taxlaw-13219	252	10	toward	toward	ADP
taxlaw-13219	252	11	controlling	control	VERB
taxlaw-13219	252	12	shareholders	shareholder	NOUN
taxlaw-13219	252	13	reduce	reduce	VERB
taxlaw-13219	252	14	corporate	corporate	ADJ
taxlaw-13219	252	15	tax	tax	NOUN
taxlaw-13219	252	16	liabilities	liability	NOUN
taxlaw-13219	252	17	.	.	PUNCT
taxlaw-13219	253	1	since	since	SCONJ
taxlaw-13219	253	2	managerial	managerial	ADJ
taxlaw-13219	253	3	diversion	diversion	NOUN
taxlaw-13219	253	4	hurts	hurt	VERB
taxlaw-13219	253	5	both	both	DET
taxlaw-13219	253	6	tax	tax	NOUN
taxlaw-13219	253	7	authorities	authority	NOUN
taxlaw-13219	253	8	and	and	CCONJ
taxlaw-13219	253	9	non	non	ADJ
taxlaw-13219	253	10	-	-	ADJ
taxlaw-13219	253	11	controlling	controlling	ADJ
taxlaw-13219	253	12	shareholders	shareholder	NOUN
taxlaw-13219	253	13	,	,	PUNCT
taxlaw-13219	253	14	the	the	DET
taxlaw-13219	253	15	two	two	NUM
taxlaw-13219	253	16	parties	party	NOUN
taxlaw-13219	253	17	have	have	VERB
taxlaw-13219	253	18	a	a	DET
taxlaw-13219	253	19	common	common	ADJ
taxlaw-13219	253	20	goal	goal	NOUN
taxlaw-13219	253	21	:	:	PUNCT
taxlaw-13219	253	22	reducing	reduce	VERB
taxlaw-13219	253	23	managerial	managerial	ADJ
taxlaw-13219	253	24	diversion	diversion	NOUN
taxlaw-13219	253	25	.	.	PUNCT
taxlaw-13219	254	1	44	44	NUM
taxlaw-13219	255	1	i	i	PRON
taxlaw-13219	255	2	d.	d.	PROPN
taxlaw-13219	255	3	at	at	ADP
taxlaw-13219	255	4	816	816	NUM
taxlaw-13219	255	5	-	-	SYM
taxlaw-13219	255	6	17	17	NUM
taxlaw-13219	255	7	.	.	PUNCT
taxlaw-13219	256	1	45	45	NUM
taxlaw-13219	256	2	see	see	VERB
taxlaw-13219	256	3	generally	generally	ADV
taxlaw-13219	256	4	cong	cong	VERB
taxlaw-13219	256	5	.	.	PUNCT
taxlaw-13219	257	1	rsch	rsch	PROPN
taxlaw-13219	257	2	.	.	PUNCT
taxlaw-13219	258	1	serv	serv	PROPN
taxlaw-13219	258	2	.	.	PROPN
taxlaw-13219	258	3	,	,	PUNCT
taxlaw-13219	258	4	art1.s8c1.1.4	art1.s8c1.1.4	ADJ
taxlaw-13219	258	5	taxes	taxis	NOUN
taxlaw-13219	258	6	to	to	PART
taxlaw-13219	258	7	regulate	regulate	VERB
taxlaw-13219	258	8	conduct	conduct	NOUN
taxlaw-13219	258	9	,	,	PUNCT
taxlaw-13219	258	10	constitution	constitution	NOUN
taxlaw-13219	258	11	annotated	annotate	VERB
taxlaw-13219	258	12	,	,	PUNCT
taxlaw-13219	258	13	https://constitution.congress.gov/browse/essay/arti-s8-c1-1-4/alde_00013390/	https://constitution.congress.gov/browse/essay/arti-s8-c1-1-4/alde_00013390/	PRON
taxlaw-13219	258	14	(	(	PUNCT
taxlaw-13219	258	15	last	last	ADJ
taxlaw-13219	258	16	visited	visit	VERB
taxlaw-13219	258	17	sept	sept	PROPN
taxlaw-13219	258	18	.	.	PROPN
taxlaw-13219	258	19	13	13	NUM
taxlaw-13219	258	20	,	,	PUNCT
taxlaw-13219	258	21	2024	2024	NUM
taxlaw-13219	258	22	)	)	PUNCT
taxlaw-13219	258	23	.	.	PUNCT
taxlaw-13219	259	1	46	46	NUM
taxlaw-13219	259	2	united	united	PROPN
taxlaw-13219	259	3	states	states	PROPN
taxlaw-13219	259	4	v.	v.	ADP
taxlaw-13219	259	5	euge	euge	PROPN
taxlaw-13219	259	6	,	,	PUNCT
taxlaw-13219	259	7	444	444	NUM
taxlaw-13219	259	8	u.s	u.s	PROPN
taxlaw-13219	259	9	.	.	PROPN
taxlaw-13219	259	10	707	707	NUM
taxlaw-13219	259	11	,	,	PUNCT
taxlaw-13219	259	12	711	711	NUM
taxlaw-13219	259	13	(	(	PUNCT
taxlaw-13219	259	14	1980	1980	NUM
taxlaw-13219	259	15	)	)	PUNCT
taxlaw-13219	259	16	.	.	PUNCT
taxlaw-13219	260	1	47	47	NUM
taxlaw-13219	260	2	desai	desai	PROPN
taxlaw-13219	260	3	et	et	PROPN
taxlaw-13219	260	4	al	al	PROPN
taxlaw-13219	260	5	.	.	PROPN
taxlaw-13219	260	6	,	,	PUNCT
taxlaw-13219	260	7	supra	supra	PROPN
taxlaw-13219	260	8	note	note	PROPN
taxlaw-13219	260	9	28	28	NUM
taxlaw-13219	260	10	,	,	PUNCT
taxlaw-13219	260	11	at	at	ADP
taxlaw-13219	260	12	592	592	NUM
taxlaw-13219	260	13	.	.	PUNCT
taxlaw-13219	260	14	48	48	NUM
taxlaw-13219	261	1	i	i	PROPN
taxlaw-13219	261	2	d.	d.	PROPN
taxlaw-13219	261	3	2024	2024	NUM
taxlaw-13219	261	4	]	]	PUNCT
taxlaw-13219	261	5	taxation	taxation	NOUN
taxlaw-13219	261	6	and	and	CCONJ
taxlaw-13219	261	7	corporate	corporate	ADJ
taxlaw-13219	261	8	governance	governance	NOUN
taxlaw-13219	261	9	65	65	NUM
taxlaw-13219	261	10	thus	thus	ADV
taxlaw-13219	261	11	,	,	PUNCT
taxlaw-13219	261	12	desai	desai	PROPN
taxlaw-13219	261	13	et	et	PROPN
taxlaw-13219	261	14	al	al	PROPN
taxlaw-13219	261	15	.	.	PROPN
taxlaw-13219	261	16	predict	predict	VERB
taxlaw-13219	261	17	that	that	SCONJ
taxlaw-13219	261	18	an	an	DET
taxlaw-13219	261	19	increase	increase	NOUN
taxlaw-13219	261	20	in	in	ADP
taxlaw-13219	261	21	tax	tax	NOUN
taxlaw-13219	261	22	enforcement	enforcement	NOUN
taxlaw-13219	261	23	will	will	AUX
taxlaw-13219	261	24	increase	increase	VERB
taxlaw-13219	261	25	the	the	DET
taxlaw-13219	261	26	probability	probability	NOUN
taxlaw-13219	261	27	that	that	SCONJ
taxlaw-13219	261	28	diversion	diversion	NOUN
taxlaw-13219	261	29	will	will	AUX
taxlaw-13219	261	30	be	be	AUX
taxlaw-13219	261	31	detected	detect	VERB
taxlaw-13219	261	32	:	:	PUNCT
taxlaw-13219	261	33	“	"	PUNCT
taxlaw-13219	261	34	the	the	DET
taxlaw-13219	261	35	existence	existence	NOUN
taxlaw-13219	261	36	of	of	ADP
taxlaw-13219	261	37	a	a	DET
taxlaw-13219	261	38	corporate	corporate	ADJ
taxlaw-13219	261	39	tax	tax	NOUN
taxlaw-13219	261	40	introduces	introduce	NOUN
taxlaw-13219	261	41	an	an	DET
taxlaw-13219	261	42	additional	additional	ADJ
taxlaw-13219	261	43	monitor	monitor	NOUN
taxlaw-13219	261	44	(	(	PUNCT
taxlaw-13219	261	45	the	the	DET
taxlaw-13219	261	46	tax	tax	NOUN
taxlaw-13219	261	47	authority	authority	NOUN
taxlaw-13219	261	48	)	)	PUNCT
taxlaw-13219	261	49	which	which	PRON
taxlaw-13219	261	50	increases	increase	VERB
taxlaw-13219	261	51	the	the	DET
taxlaw-13219	261	52	probability	probability	NOUN
taxlaw-13219	261	53	that	that	SCONJ
taxlaw-13219	261	54	diversion	diversion	NOUN
taxlaw-13219	261	55	will	will	AUX
taxlaw-13219	261	56	be	be	AUX
taxlaw-13219	261	57	detected	detect	VERB
taxlaw-13219	261	58	and	and	CCONJ
taxlaw-13219	261	59	,	,	PUNCT
taxlaw-13219	261	60	hence	hence	ADV
taxlaw-13219	261	61	,	,	PUNCT
taxlaw-13219	261	62	increases	increase	VERB
taxlaw-13219	261	63	the	the	DET
taxlaw-13219	261	64	expected	expect	VERB
taxlaw-13219	261	65	cost	cost	NOUN
taxlaw-13219	261	66	of	of	ADP
taxlaw-13219	261	67	diversion	diversion	NOUN
taxlaw-13219	261	68	.	.	PUNCT
taxlaw-13219	262	1	”49	”49	ADP
taxlaw-13219	262	2	indeed	indeed	ADV
taxlaw-13219	262	3	,	,	PUNCT
taxlaw-13219	262	4	tax	tax	NOUN
taxlaw-13219	262	5	authorities	authority	NOUN
taxlaw-13219	262	6	can	can	AUX
taxlaw-13219	262	7	reduce	reduce	VERB
taxlaw-13219	262	8	the	the	DET
taxlaw-13219	262	9	incentive	incentive	NOUN
taxlaw-13219	262	10	of	of	ADP
taxlaw-13219	262	11	managers	manager	NOUN
taxlaw-13219	262	12	and	and	CCONJ
taxlaw-13219	262	13	control	control	VERB
taxlaw-13219	262	14	shareholders	shareholder	NOUN
taxlaw-13219	262	15	to	to	PART
taxlaw-13219	262	16	divert	divert	VERB
taxlaw-13219	262	17	corporate	corporate	ADJ
taxlaw-13219	262	18	assets	asset	NOUN
taxlaw-13219	262	19	and	and	CCONJ
taxlaw-13219	262	20	extract	extract	VERB
taxlaw-13219	262	21	private	private	ADJ
taxlaw-13219	262	22	benefits	benefit	NOUN
taxlaw-13219	262	23	by	by	ADP
taxlaw-13219	262	24	increasing	increase	VERB
taxlaw-13219	262	25	the	the	DET
taxlaw-13219	262	26	expected	expect	VERB
taxlaw-13219	262	27	cost	cost	NOUN
taxlaw-13219	262	28	of	of	ADP
taxlaw-13219	262	29	diversion	diversion	NOUN
taxlaw-13219	262	30	.	.	PUNCT
taxlaw-13219	263	1	the	the	DET
taxlaw-13219	263	2	expected	expect	VERB
taxlaw-13219	263	3	cost	cost	NOUN
taxlaw-13219	263	4	of	of	ADP
taxlaw-13219	263	5	diversion	diversion	NOUN
taxlaw-13219	263	6	equals	equal	VERB
taxlaw-13219	263	7	the	the	DET
taxlaw-13219	263	8	product	product	NOUN
taxlaw-13219	263	9	of	of	ADP
taxlaw-13219	263	10	the	the	DET
taxlaw-13219	263	11	probability	probability	NOUN
taxlaw-13219	263	12	of	of	ADP
taxlaw-13219	263	13	detection	detection	NOUN
taxlaw-13219	263	14	and	and	CCONJ
taxlaw-13219	263	15	the	the	DET
taxlaw-13219	263	16	amount	amount	NOUN
taxlaw-13219	263	17	of	of	ADP
taxlaw-13219	263	18	punishment.50	punishment.50	NOUN
taxlaw-13219	263	19	the	the	DET
taxlaw-13219	263	20	irs	irs	PROPN
taxlaw-13219	263	21	can	can	AUX
taxlaw-13219	263	22	both	both	PRON
taxlaw-13219	263	23	increase	increase	VERB
taxlaw-13219	263	24	the	the	DET
taxlaw-13219	263	25	probability	probability	NOUN
taxlaw-13219	263	26	of	of	ADP
taxlaw-13219	263	27	detection	detection	NOUN
taxlaw-13219	263	28	and	and	CCONJ
taxlaw-13219	263	29	can	can	AUX
taxlaw-13219	263	30	increase	increase	VERB
taxlaw-13219	263	31	the	the	DET
taxlaw-13219	263	32	amount	amount	NOUN
taxlaw-13219	263	33	of	of	ADP
taxlaw-13219	263	34	punishment	punishment	NOUN
taxlaw-13219	263	35	.	.	PUNCT
taxlaw-13219	264	1	firstly	firstly	ADV
taxlaw-13219	264	2	,	,	PUNCT
taxlaw-13219	264	3	if	if	SCONJ
taxlaw-13219	264	4	the	the	DET
taxlaw-13219	264	5	diversion	diversion	NOUN
taxlaw-13219	264	6	harmed	harm	VERB
taxlaw-13219	264	7	the	the	DET
taxlaw-13219	264	8	government	government	NOUN
taxlaw-13219	264	9	(	(	PUNCT
taxlaw-13219	264	10	e.g.	e.g.	ADV
taxlaw-13219	264	11	,	,	PUNCT
taxlaw-13219	264	12	the	the	DET
taxlaw-13219	264	13	diversion	diversion	NOUN
taxlaw-13219	264	14	activity	activity	NOUN
taxlaw-13219	264	15	illegally	illegally	ADV
taxlaw-13219	264	16	reduced	reduce	VERB
taxlaw-13219	264	17	the	the	DET
taxlaw-13219	264	18	amount	amount	NOUN
taxlaw-13219	264	19	of	of	ADP
taxlaw-13219	264	20	taxes	taxis	NOUN
taxlaw-13219	264	21	paid	pay	VERB
taxlaw-13219	264	22	)	)	PUNCT
taxlaw-13219	264	23	,	,	PUNCT
taxlaw-13219	264	24	then	then	ADV
taxlaw-13219	264	25	the	the	DET
taxlaw-13219	264	26	irs	irs	PROPN
taxlaw-13219	264	27	can	can	AUX
taxlaw-13219	264	28	impose	impose	VERB
taxlaw-13219	264	29	penalties	penalty	NOUN
taxlaw-13219	264	30	on	on	ADP
taxlaw-13219	264	31	the	the	DET
taxlaw-13219	264	32	corporations	corporation	NOUN
taxlaw-13219	264	33	in	in	ADP
taxlaw-13219	264	34	an	an	DET
taxlaw-13219	264	35	amount	amount	NOUN
taxlaw-13219	264	36	of	of	ADP
taxlaw-13219	264	37	the	the	DET
taxlaw-13219	264	38	taxes	taxis	NOUN
taxlaw-13219	264	39	withheld	withhold	VERB
taxlaw-13219	264	40	.	.	PUNCT
taxlaw-13219	265	1	since	since	SCONJ
taxlaw-13219	265	2	the	the	DET
taxlaw-13219	265	3	manager	manager	NOUN
taxlaw-13219	265	4	’s	’s	PART
taxlaw-13219	265	5	compensation	compensation	NOUN
taxlaw-13219	265	6	is	be	AUX
taxlaw-13219	265	7	highly	highly	ADV
taxlaw-13219	265	8	correlated	correlate	VERB
taxlaw-13219	265	9	to	to	ADP
taxlaw-13219	265	10	the	the	DET
taxlaw-13219	265	11	corporate	corporate	ADJ
taxlaw-13219	265	12	performance	performance	NOUN
taxlaw-13219	265	13	,	,	PUNCT
taxlaw-13219	265	14	such	such	DET
taxlaw-13219	265	15	a	a	DET
taxlaw-13219	265	16	penalty	penalty	NOUN
taxlaw-13219	265	17	indirectly	indirectly	ADV
taxlaw-13219	265	18	affects	affect	VERB
taxlaw-13219	265	19	the	the	DET
taxlaw-13219	265	20	managers	manager	NOUN
taxlaw-13219	265	21	as	as	ADV
taxlaw-13219	265	22	well	well	ADV
taxlaw-13219	265	23	.	.	PUNCT
taxlaw-13219	266	1	the	the	DET
taxlaw-13219	266	2	corporate	corporate	ADJ
taxlaw-13219	266	3	executives	executive	NOUN
taxlaw-13219	266	4	may	may	AUX
taxlaw-13219	266	5	also	also	ADV
taxlaw-13219	266	6	incur	incur	VERB
taxlaw-13219	266	7	personal	personal	ADJ
taxlaw-13219	266	8	risks	risk	NOUN
taxlaw-13219	266	9	due	due	ADJ
taxlaw-13219	266	10	to	to	ADP
taxlaw-13219	266	11	tax	tax	NOUN
taxlaw-13219	266	12	evasion	evasion	NOUN
taxlaw-13219	266	13	,	,	PUNCT
taxlaw-13219	266	14	such	such	ADJ
taxlaw-13219	266	15	as	as	ADP
taxlaw-13219	266	16	loss	loss	NOUN
taxlaw-13219	266	17	of	of	ADP
taxlaw-13219	266	18	reputation	reputation	NOUN
taxlaw-13219	266	19	,	,	PUNCT
taxlaw-13219	266	20	penalties	penalty	NOUN
taxlaw-13219	266	21	or	or	CCONJ
taxlaw-13219	266	22	even	even	ADV
taxlaw-13219	266	23	the	the	DET
taxlaw-13219	266	24	threat	threat	NOUN
taxlaw-13219	266	25	of	of	ADP
taxlaw-13219	266	26	legal	legal	ADJ
taxlaw-13219	266	27	prosecution	prosecution	NOUN
taxlaw-13219	266	28	.	.	PUNCT
taxlaw-13219	267	1	in	in	ADP
taxlaw-13219	267	2	this	this	DET
taxlaw-13219	267	3	regard	regard	NOUN
taxlaw-13219	267	4	,	,	PUNCT
taxlaw-13219	267	5	the	the	DET
taxlaw-13219	267	6	irs	irs	PROPN
taxlaw-13219	267	7	can	can	AUX
taxlaw-13219	267	8	subject	subject	VERB
taxlaw-13219	267	9	all	all	DET
taxlaw-13219	267	10	the	the	DET
taxlaw-13219	267	11	“	"	PUNCT
taxlaw-13219	267	12	responsible	responsible	ADJ
taxlaw-13219	267	13	persons	person	NOUN
taxlaw-13219	267	14	”	"	PUNCT
taxlaw-13219	267	15	who	who	PRON
taxlaw-13219	267	16	willfully	willfully	ADV
taxlaw-13219	267	17	retain	retain	VERB
taxlaw-13219	267	18	due	due	ADJ
taxlaw-13219	267	19	taxes	taxis	NOUN
taxlaw-13219	267	20	from	from	ADP
taxlaw-13219	267	21	the	the	DET
taxlaw-13219	267	22	government	government	NOUN
taxlaw-13219	267	23	to	to	ADP
taxlaw-13219	267	24	a	a	DET
taxlaw-13219	267	25	penalty	penalty	NOUN
taxlaw-13219	267	26	equal	equal	ADJ
taxlaw-13219	267	27	to	to	ADP
taxlaw-13219	267	28	the	the	DET
taxlaw-13219	267	29	taxes	taxis	NOUN
taxlaw-13219	267	30	withheld	withhold	VERB
taxlaw-13219	267	31	.	.	PUNCT
taxlaw-13219	268	1	moreover	moreover	ADV
taxlaw-13219	268	2	,	,	PUNCT
taxlaw-13219	268	3	when	when	SCONJ
taxlaw-13219	268	4	managers	manager	NOUN
taxlaw-13219	268	5	are	be	AUX
taxlaw-13219	268	6	involved	involve	VERB
taxlaw-13219	268	7	in	in	ADP
taxlaw-13219	268	8	extreme	extreme	ADJ
taxlaw-13219	268	9	forms	form	NOUN
taxlaw-13219	268	10	of	of	ADP
taxlaw-13219	268	11	diversion	diversion	NOUN
taxlaw-13219	268	12	,	,	PUNCT
taxlaw-13219	268	13	they	they	PRON
taxlaw-13219	268	14	are	be	AUX
taxlaw-13219	268	15	at	at	ADP
taxlaw-13219	268	16	risk	risk	NOUN
taxlaw-13219	268	17	of	of	ADP
taxlaw-13219	268	18	legal	legal	ADJ
taxlaw-13219	268	19	prosecution	prosecution	NOUN
taxlaw-13219	268	20	for	for	ADP
taxlaw-13219	268	21	violating	violate	VERB
taxlaw-13219	268	22	rules	rule	NOUN
taxlaw-13219	268	23	concerning	concern	VERB
taxlaw-13219	268	24	individual	individual	ADJ
taxlaw-13219	268	25	income	income	NOUN
taxlaw-13219	268	26	tax	tax	NOUN
taxlaw-13219	268	27	provisions	provision	NOUN
taxlaw-13219	268	28	,	,	PUNCT
taxlaw-13219	268	29	as	as	SCONJ
taxlaw-13219	268	30	demonstrated	demonstrate	VERB
taxlaw-13219	268	31	in	in	ADP
taxlaw-13219	268	32	some	some	DET
taxlaw-13219	268	33	recent	recent	ADJ
taxlaw-13219	268	34	notorious	notorious	ADJ
taxlaw-13219	268	35	cases	case	NOUN
taxlaw-13219	268	36	.	.	PUNCT
taxlaw-13219	269	1	secondly	secondly	ADV
taxlaw-13219	269	2	—	—	PUNCT
taxlaw-13219	269	3	not	not	PART
taxlaw-13219	269	4	less	less	ADV
taxlaw-13219	269	5	important	important	ADJ
taxlaw-13219	269	6	—	—	PUNCT
taxlaw-13219	269	7	the	the	DET
taxlaw-13219	269	8	irs	irs	PROPN
taxlaw-13219	269	9	can	can	AUX
taxlaw-13219	269	10	help	help	VERB
taxlaw-13219	269	11	other	other	ADJ
taxlaw-13219	269	12	agencies	agency	NOUN
taxlaw-13219	269	13	in	in	ADP
taxlaw-13219	269	14	the	the	DET
taxlaw-13219	269	15	investigation	investigation	NOUN
taxlaw-13219	269	16	and	and	CCONJ
taxlaw-13219	269	17	enforcement	enforcement	NOUN
taxlaw-13219	269	18	of	of	ADP
taxlaw-13219	269	19	criminal	criminal	ADJ
taxlaw-13219	269	20	statutes	statute	NOUN
taxlaw-13219	269	21	.	.	PUNCT
taxlaw-13219	270	1	the	the	DET
taxlaw-13219	270	2	irs	irs	PROPN
taxlaw-13219	270	3	can	can	AUX
taxlaw-13219	270	4	potentially	potentially	ADV
taxlaw-13219	270	5	provide	provide	VERB
taxlaw-13219	270	6	tax	tax	NOUN
taxlaw-13219	270	7	information	information	NOUN
taxlaw-13219	270	8	(	(	PUNCT
taxlaw-13219	270	9	concerning	concern	VERB
taxlaw-13219	270	10	the	the	DET
taxlaw-13219	270	11	taxpayer	taxpayer	NOUN
taxlaw-13219	270	12	or	or	CCONJ
taxlaw-13219	270	13	other	other	ADJ
taxlaw-13219	270	14	taxpayers	taxpayer	NOUN
taxlaw-13219	270	15	)	)	PUNCT
taxlaw-13219	270	16	to	to	ADP
taxlaw-13219	270	17	other	other	ADJ
taxlaw-13219	270	18	agencies	agency	NOUN
taxlaw-13219	270	19	and	and	CCONJ
taxlaw-13219	270	20	,	,	PUNCT
taxlaw-13219	270	21	thus	thus	ADV
taxlaw-13219	270	22	,	,	PUNCT
taxlaw-13219	270	23	help	help	VERB
taxlaw-13219	270	24	them	they	PRON
taxlaw-13219	270	25	,	,	PUNCT
taxlaw-13219	270	26	which	which	PRON
taxlaw-13219	270	27	increases	increase	VERB
taxlaw-13219	270	28	the	the	DET
taxlaw-13219	270	29	likelihood	likelihood	NOUN
taxlaw-13219	270	30	that	that	SCONJ
taxlaw-13219	270	31	a	a	DET
taxlaw-13219	270	32	punishment	punishment	NOUN
taxlaw-13219	270	33	will	will	AUX
taxlaw-13219	270	34	be	be	AUX
taxlaw-13219	270	35	imposed	impose	VERB
taxlaw-13219	270	36	on	on	ADP
taxlaw-13219	270	37	the	the	DET
taxlaw-13219	270	38	accused	accuse	VERB
taxlaw-13219	270	39	once	once	ADV
taxlaw-13219	270	40	a	a	DET
taxlaw-13219	270	41	diversion	diversion	NOUN
taxlaw-13219	270	42	activity	activity	NOUN
taxlaw-13219	270	43	was	be	AUX
taxlaw-13219	270	44	detected.51	detected.51	PROPN
taxlaw-13219	270	45	overall	overall	ADV
taxlaw-13219	270	46	,	,	PUNCT
taxlaw-13219	270	47	this	this	DET
taxlaw-13219	270	48	analysis	analysis	NOUN
taxlaw-13219	270	49	predicts	predict	VERB
taxlaw-13219	270	50	that	that	SCONJ
taxlaw-13219	270	51	the	the	DET
taxlaw-13219	270	52	existence	existence	NOUN
taxlaw-13219	270	53	of	of	ADP
taxlaw-13219	270	54	the	the	DET
taxlaw-13219	270	55	corporate	corporate	ADJ
taxlaw-13219	270	56	tax	tax	NOUN
taxlaw-13219	270	57	introduces	introduce	NOUN
taxlaw-13219	270	58	an	an	DET
taxlaw-13219	270	59	additional	additional	ADJ
taxlaw-13219	270	60	monitor	monitor	NOUN
taxlaw-13219	270	61	,	,	PUNCT
taxlaw-13219	270	62	the	the	DET
taxlaw-13219	270	63	tax	tax	NOUN
taxlaw-13219	270	64	authority	authority	NOUN
taxlaw-13219	270	65	.	.	PUNCT
taxlaw-13219	271	1	the	the	DET
taxlaw-13219	271	2	tax	tax	NOUN
taxlaw-13219	271	3	authorities	authority	NOUN
taxlaw-13219	271	4	can	can	AUX
taxlaw-13219	271	5	increase	increase	VERB
taxlaw-13219	271	6	both	both	DET
taxlaw-13219	271	7	the	the	DET
taxlaw-13219	271	8	probability	probability	NOUN
taxlaw-13219	271	9	that	that	SCONJ
taxlaw-13219	271	10	diversion	diversion	NOUN
taxlaw-13219	271	11	will	will	AUX
taxlaw-13219	271	12	be	be	AUX
taxlaw-13219	271	13	detected	detect	VERB
taxlaw-13219	271	14	and	and	CCONJ
taxlaw-13219	271	15	the	the	DET
taxlaw-13219	271	16	amount	amount	NOUN
taxlaw-13219	271	17	of	of	ADP
taxlaw-13219	271	18	punishment	punishment	NOUN
taxlaw-13219	271	19	.	.	PUNCT
taxlaw-13219	272	1	as	as	ADP
taxlaw-13219	272	2	a	a	DET
taxlaw-13219	272	3	result	result	NOUN
taxlaw-13219	272	4	,	,	PUNCT
taxlaw-13219	272	5	the	the	DET
taxlaw-13219	272	6	irs	irs	PROPN
taxlaw-13219	272	7	increases	increase	VERB
taxlaw-13219	272	8	the	the	DET
taxlaw-13219	272	9	expected	expect	VERB
taxlaw-13219	272	10	cost	cost	NOUN
taxlaw-13219	272	11	of	of	ADP
taxlaw-13219	272	12	diversion	diversion	NOUN
taxlaw-13219	272	13	.	.	PUNCT
taxlaw-13219	273	1	d.	d.	PROPN
taxlaw-13219	273	2	comparative	comparative	PROPN
taxlaw-13219	273	3	advantage	advantage	NOUN
taxlaw-13219	273	4	of	of	ADP
taxlaw-13219	273	5	corporate	corporate	ADJ
taxlaw-13219	273	6	tax	tax	NOUN
taxlaw-13219	273	7	(	(	PUNCT
taxlaw-13219	273	8	and	and	CCONJ
taxlaw-13219	273	9	irs	irs	PROPN
taxlaw-13219	273	10	)	)	PUNCT
taxlaw-13219	273	11	relative	relative	ADJ
taxlaw-13219	273	12	to	to	ADP
taxlaw-13219	273	13	sec	sec	PROPN
taxlaw-13219	273	14	sections	section	NOUN
taxlaw-13219	273	15	b	b	PROPN
taxlaw-13219	273	16	and	and	CCONJ
taxlaw-13219	273	17	c	c	PROPN
taxlaw-13219	273	18	demonstrated	demonstrate	VERB
taxlaw-13219	273	19	that	that	SCONJ
taxlaw-13219	273	20	the	the	DET
taxlaw-13219	273	21	corporate	corporate	ADJ
taxlaw-13219	273	22	tax	tax	NOUN
taxlaw-13219	273	23	can	can	AUX
taxlaw-13219	273	24	potentially	potentially	ADV
taxlaw-13219	273	25	have	have	VERB
taxlaw-13219	273	26	three	three	NUM
taxlaw-13219	273	27	governance	governance	NOUN
taxlaw-13219	273	28	functions	function	NOUN
taxlaw-13219	273	29	.	.	PUNCT
taxlaw-13219	274	1	the	the	DET
taxlaw-13219	274	2	tax	tax	NOUN
taxlaw-13219	274	3	can	can	AUX
taxlaw-13219	274	4	strengthen	strengthen	VERB
taxlaw-13219	274	5	financial	financial	ADJ
taxlaw-13219	274	6	markets	market	NOUN
taxlaw-13219	274	7	,	,	PUNCT
taxlaw-13219	274	8	by	by	ADP
taxlaw-13219	274	9	,	,	PUNCT
taxlaw-13219	274	10	first	first	ADV
taxlaw-13219	274	11	,	,	PUNCT
taxlaw-13219	274	12	providing	provide	VERB
taxlaw-13219	274	13	corporate	corporate	ADJ
taxlaw-13219	274	14	executives	executive	NOUN
taxlaw-13219	274	15	with	with	ADP
taxlaw-13219	274	16	some	some	DET
taxlaw-13219	274	17	automatic	automatic	ADJ
taxlaw-13219	274	18	incentives	incentive	NOUN
taxlaw-13219	274	19	to	to	PART
taxlaw-13219	274	20	be	be	AUX
taxlaw-13219	274	21	less	less	ADV
taxlaw-13219	274	22	aggressive	aggressive	ADJ
taxlaw-13219	274	23	in	in	ADP
taxlaw-13219	274	24	inflating	inflate	VERB
taxlaw-13219	274	25	financial	financial	ADJ
taxlaw-13219	274	26	reported	report	VERB
taxlaw-13219	274	27	earnings	earning	NOUN
taxlaw-13219	274	28	(	(	PUNCT
taxlaw-13219	274	29	“	"	PUNCT
taxlaw-13219	274	30	madisonian	madisonian	ADJ
taxlaw-13219	274	31	”	"	PUNCT
taxlaw-13219	274	32	function	function	NOUN
taxlaw-13219	274	33	)	)	PUNCT
taxlaw-13219	274	34	and	and	CCONJ
taxlaw-13219	274	35	,	,	PUNCT
taxlaw-13219	274	36	secondly	secondly	ADV
taxlaw-13219	274	37	,	,	PUNCT
taxlaw-13219	274	38	by	by	ADP
taxlaw-13219	274	39	providing	provide	VERB
taxlaw-13219	274	40	information	information	NOUN
taxlaw-13219	274	41	to	to	ADP
taxlaw-13219	274	42	the	the	DET
taxlaw-13219	274	43	market	market	NOUN
taxlaw-13219	274	44	(	(	PUNCT
taxlaw-13219	274	45	the	the	DET
taxlaw-13219	274	46	“	"	PUNCT
taxlaw-13219	274	47	shedding	shed	VERB
taxlaw-13219	274	48	light	light	ADJ
taxlaw-13219	274	49	”	"	PUNCT
taxlaw-13219	274	50	function	function	NOUN
taxlaw-13219	274	51	)	)	PUNCT
taxlaw-13219	274	52	.	.	PUNCT
taxlaw-13219	275	1	third	third	ADJ
taxlaw-13219	275	2	,	,	PUNCT
taxlaw-13219	275	3	tax	tax	NOUN
taxlaw-13219	275	4	enforcement	enforcement	NOUN
taxlaw-13219	275	5	can	can	AUX
taxlaw-13219	275	6	increase	increase	VERB
taxlaw-13219	275	7	the	the	DET
taxlaw-13219	275	8	cost	cost	NOUN
taxlaw-13219	275	9	of	of	ADP
taxlaw-13219	275	10	diversion	diversion	NOUN
taxlaw-13219	275	11	,	,	PUNCT
taxlaw-13219	275	12	by	by	ADP
taxlaw-13219	275	13	increasing	increase	VERB
taxlaw-13219	275	14	the	the	DET
taxlaw-13219	275	15	49	49	NUM
taxlaw-13219	275	16	i	i	PRON
taxlaw-13219	275	17	d.	d.	PROPN
taxlaw-13219	275	18	at	at	ADP
taxlaw-13219	275	19	595	595	NUM
taxlaw-13219	275	20	.	.	PUNCT
taxlaw-13219	276	1	50	50	NUM
taxlaw-13219	276	2	e.g.	e.g.	NOUN
taxlaw-13219	276	3	,	,	PUNCT
taxlaw-13219	276	4	literature	literature	NOUN
taxlaw-13219	276	5	concerning	concern	VERB
taxlaw-13219	276	6	criminal	criminal	ADJ
taxlaw-13219	276	7	activity	activity	NOUN
taxlaw-13219	276	8	.	.	PUNCT
taxlaw-13219	277	1	see	see	VERB
taxlaw-13219	277	2	gary	gary	PROPN
taxlaw-13219	277	3	.	.	PUNCT
taxlaw-13219	278	1	s.	s.	PROPN
taxlaw-13219	278	2	becker	becker	PROPN
taxlaw-13219	278	3	,	,	PUNCT
taxlaw-13219	278	4	crime	crime	NOUN
taxlaw-13219	278	5	and	and	CCONJ
taxlaw-13219	278	6	punishment	punishment	NOUN
taxlaw-13219	278	7	:	:	PUNCT
taxlaw-13219	278	8	an	an	DET
taxlaw-13219	278	9	economic	economic	ADJ
taxlaw-13219	278	10	approach	approach	NOUN
taxlaw-13219	278	11	,	,	PUNCT
taxlaw-13219	278	12	76	76	NUM
taxlaw-13219	278	13	j.	j.	PROPN
taxlaw-13219	278	14	pol	pol	PROPN
taxlaw-13219	278	15	econ	econ	PROPN
taxlaw-13219	278	16	.	.	PUNCT
taxlaw-13219	279	1	(	(	PUNCT
taxlaw-13219	279	2	1968	1968	NUM
taxlaw-13219	279	3	)	)	PUNCT
taxlaw-13219	279	4	(	(	PUNCT
taxlaw-13219	279	5	arguing	argue	VERB
taxlaw-13219	279	6	that	that	SCONJ
taxlaw-13219	279	7	criminals	criminal	NOUN
taxlaw-13219	279	8	are	be	AUX
taxlaw-13219	279	9	rational	rational	ADJ
taxlaw-13219	279	10	persons	person	NOUN
taxlaw-13219	279	11	that	that	PRON
taxlaw-13219	279	12	behave	behave	VERB
taxlaw-13219	279	13	in	in	ADP
taxlaw-13219	279	14	accordance	accordance	NOUN
taxlaw-13219	279	15	with	with	ADP
taxlaw-13219	279	16	the	the	DET
taxlaw-13219	279	17	expected	expect	VERB
taxlaw-13219	279	18	utility	utility	NOUN
taxlaw-13219	279	19	arising	arise	VERB
taxlaw-13219	279	20	out	out	ADP
taxlaw-13219	279	21	of	of	ADP
taxlaw-13219	279	22	the	the	DET
taxlaw-13219	279	23	criminal	criminal	ADJ
taxlaw-13219	279	24	activity	activity	NOUN
taxlaw-13219	279	25	taking	take	VERB
taxlaw-13219	279	26	into	into	ADP
taxlaw-13219	279	27	account	account	NOUN
taxlaw-13219	279	28	the	the	DET
taxlaw-13219	279	29	probability	probability	NOUN
taxlaw-13219	279	30	of	of	ADP
taxlaw-13219	279	31	detection	detection	NOUN
taxlaw-13219	279	32	and	and	CCONJ
taxlaw-13219	279	33	the	the	DET
taxlaw-13219	279	34	amount	amount	NOUN
taxlaw-13219	279	35	of	of	ADP
taxlaw-13219	279	36	the	the	DET
taxlaw-13219	279	37	fine	fine	NOUN
taxlaw-13219	279	38	)	)	PUNCT
taxlaw-13219	279	39	.	.	PUNCT
taxlaw-13219	280	1	51	51	NUM
taxlaw-13219	281	1	it	it	PRON
taxlaw-13219	281	2	should	should	AUX
taxlaw-13219	281	3	be	be	AUX
taxlaw-13219	281	4	noted	note	VERB
taxlaw-13219	281	5	that	that	SCONJ
taxlaw-13219	281	6	i.r.c	i.r.c	NOUN
taxlaw-13219	281	7	.	.	PUNCT
taxlaw-13219	282	1	§	§	PROPN
taxlaw-13219	282	2	6103	6103	NUM
taxlaw-13219	282	3	does	do	AUX
taxlaw-13219	282	4	not	not	PART
taxlaw-13219	282	5	include	include	VERB
taxlaw-13219	282	6	a	a	DET
taxlaw-13219	282	7	specific	specific	ADJ
taxlaw-13219	282	8	provision	provision	NOUN
taxlaw-13219	282	9	that	that	PRON
taxlaw-13219	282	10	allows	allow	VERB
taxlaw-13219	282	11	the	the	DET
taxlaw-13219	282	12	irs	irs	PROPN
taxlaw-13219	282	13	to	to	PART
taxlaw-13219	282	14	grant	grant	VERB
taxlaw-13219	282	15	the	the	DET
taxlaw-13219	282	16	sec	sec	PROPN
taxlaw-13219	282	17	access	access	NOUN
taxlaw-13219	282	18	to	to	ADP
taxlaw-13219	282	19	tax	tax	NOUN
taxlaw-13219	282	20	-	-	PUNCT
taxlaw-13219	282	21	returns	return	NOUN
taxlaw-13219	282	22	for	for	ADP
taxlaw-13219	282	23	the	the	DET
taxlaw-13219	282	24	early	early	ADJ
taxlaw-13219	282	25	stages	stage	NOUN
taxlaw-13219	282	26	of	of	ADP
taxlaw-13219	282	27	the	the	DET
taxlaw-13219	282	28	investigations	investigation	NOUN
taxlaw-13219	282	29	in	in	ADP
taxlaw-13219	282	30	order	order	NOUN
taxlaw-13219	282	31	to	to	PART
taxlaw-13219	282	32	examine	examine	VERB
taxlaw-13219	282	33	if	if	SCONJ
taxlaw-13219	282	34	there	there	PRON
taxlaw-13219	282	35	is	be	VERB
taxlaw-13219	282	36	a	a	DET
taxlaw-13219	282	37	reasonable	reasonable	ADJ
taxlaw-13219	282	38	cause	cause	NOUN
taxlaw-13219	282	39	to	to	PART
taxlaw-13219	282	40	believe	believe	VERB
taxlaw-13219	282	41	that	that	SCONJ
taxlaw-13219	282	42	a	a	DET
taxlaw-13219	282	43	crime	crime	NOUN
taxlaw-13219	282	44	was	be	AUX
taxlaw-13219	282	45	committed	commit	VERB
taxlaw-13219	282	46	.	.	PUNCT
taxlaw-13219	283	1	66	66	NUM
taxlaw-13219	283	2	columbia	columbia	PROPN
taxlaw-13219	283	3	journal	journal	NOUN
taxlaw-13219	283	4	of	of	ADP
taxlaw-13219	283	5	tax	tax	NOUN
taxlaw-13219	283	6	law	law	NOUN
taxlaw-13219	284	1	[	[	X
taxlaw-13219	284	2	vol	vol	X
taxlaw-13219	284	3	16:1	16:1	NUM
taxlaw-13219	284	4	likelihood	likelihood	NOUN
taxlaw-13219	284	5	that	that	SCONJ
taxlaw-13219	284	6	such	such	ADJ
taxlaw-13219	284	7	activity	activity	NOUN
taxlaw-13219	284	8	would	would	AUX
taxlaw-13219	284	9	be	be	AUX
taxlaw-13219	284	10	detected	detect	VERB
taxlaw-13219	284	11	and	and	CCONJ
taxlaw-13219	284	12	increasing	increase	VERB
taxlaw-13219	284	13	the	the	DET
taxlaw-13219	284	14	amount	amount	NOUN
taxlaw-13219	284	15	of	of	ADP
taxlaw-13219	284	16	punishment	punishment	NOUN
taxlaw-13219	284	17	(	(	PUNCT
taxlaw-13219	284	18	the	the	DET
taxlaw-13219	284	19	“	"	PUNCT
taxlaw-13219	284	20	monitoring	monitoring	NOUN
taxlaw-13219	284	21	”	"	PUNCT
taxlaw-13219	284	22	function	function	NOUN
taxlaw-13219	284	23	)	)	PUNCT
taxlaw-13219	284	24	.	.	PUNCT
taxlaw-13219	285	1	why	why	SCONJ
taxlaw-13219	285	2	can	can	AUX
taxlaw-13219	285	3	other	other	ADJ
taxlaw-13219	285	4	government	government	NOUN
taxlaw-13219	285	5	agencies	agency	NOUN
taxlaw-13219	285	6	not	not	PART
taxlaw-13219	285	7	provide	provide	VERB
taxlaw-13219	285	8	similar	similar	ADJ
taxlaw-13219	285	9	services	service	NOUN
taxlaw-13219	285	10	?	?	PUNCT
taxlaw-13219	286	1	more	more	ADV
taxlaw-13219	286	2	specifically	specifically	ADV
taxlaw-13219	286	3	,	,	PUNCT
taxlaw-13219	286	4	when	when	SCONJ
taxlaw-13219	286	5	and	and	CCONJ
taxlaw-13219	286	6	under	under	ADP
taxlaw-13219	286	7	what	what	DET
taxlaw-13219	286	8	conditions	condition	NOUN
taxlaw-13219	286	9	would	would	AUX
taxlaw-13219	286	10	corporate	corporate	ADJ
taxlaw-13219	286	11	tax	tax	NOUN
taxlaw-13219	286	12	(	(	PUNCT
taxlaw-13219	286	13	and	and	CCONJ
taxlaw-13219	286	14	tax	tax	NOUN
taxlaw-13219	286	15	authorities	authority	NOUN
taxlaw-13219	286	16	)	)	PUNCT
taxlaw-13219	286	17	have	have	VERB
taxlaw-13219	286	18	a	a	DET
taxlaw-13219	286	19	comparative	comparative	ADJ
taxlaw-13219	286	20	advantage	advantage	NOUN
taxlaw-13219	286	21	relative	relative	ADJ
taxlaw-13219	286	22	to	to	ADP
taxlaw-13219	286	23	the	the	DET
taxlaw-13219	286	24	sec	sec	PROPN
taxlaw-13219	286	25	in	in	ADP
taxlaw-13219	286	26	providing	provide	VERB
taxlaw-13219	286	27	corporate	corporate	ADJ
taxlaw-13219	286	28	governance	governance	NOUN
taxlaw-13219	286	29	services	service	NOUN
taxlaw-13219	286	30	?	?	PUNCT
taxlaw-13219	287	1	our	our	PRON
taxlaw-13219	287	2	task	task	NOUN
taxlaw-13219	287	3	in	in	ADP
taxlaw-13219	287	4	this	this	DET
taxlaw-13219	287	5	section	section	NOUN
taxlaw-13219	287	6	is	be	AUX
taxlaw-13219	287	7	to	to	PART
taxlaw-13219	287	8	show	show	VERB
taxlaw-13219	287	9	that	that	SCONJ
taxlaw-13219	287	10	,	,	PUNCT
taxlaw-13219	287	11	in	in	ADP
taxlaw-13219	287	12	some	some	DET
taxlaw-13219	287	13	respects	respect	NOUN
taxlaw-13219	287	14	,	,	PUNCT
taxlaw-13219	287	15	the	the	DET
taxlaw-13219	287	16	corporate	corporate	ADJ
taxlaw-13219	287	17	tax	tax	NOUN
taxlaw-13219	287	18	can	can	AUX
taxlaw-13219	287	19	have	have	VERB
taxlaw-13219	287	20	a	a	DET
taxlaw-13219	287	21	comparative	comparative	ADJ
taxlaw-13219	287	22	advantage	advantage	NOUN
taxlaw-13219	287	23	in	in	ADP
taxlaw-13219	287	24	protecting	protect	VERB
taxlaw-13219	287	25	investors	investor	NOUN
taxlaw-13219	287	26	and	and	CCONJ
taxlaw-13219	287	27	maintaining	maintain	VERB
taxlaw-13219	287	28	efficient	efficient	ADJ
taxlaw-13219	287	29	markets	market	NOUN
taxlaw-13219	287	30	relative	relative	ADJ
taxlaw-13219	287	31	to	to	ADP
taxlaw-13219	287	32	the	the	DET
taxlaw-13219	287	33	sec	sec	PROPN
taxlaw-13219	287	34	.	.	PUNCT
taxlaw-13219	288	1	it	it	PRON
taxlaw-13219	288	2	should	should	AUX
taxlaw-13219	288	3	be	be	AUX
taxlaw-13219	288	4	emphasized	emphasize	VERB
taxlaw-13219	288	5	that	that	SCONJ
taxlaw-13219	288	6	we	we	PRON
taxlaw-13219	288	7	do	do	AUX
taxlaw-13219	288	8	not	not	PART
taxlaw-13219	288	9	claim	claim	VERB
taxlaw-13219	288	10	that	that	SCONJ
taxlaw-13219	288	11	the	the	DET
taxlaw-13219	288	12	corporate	corporate	ADJ
taxlaw-13219	288	13	tax	tax	NOUN
taxlaw-13219	288	14	plays	play	VERB
taxlaw-13219	288	15	a	a	DET
taxlaw-13219	288	16	more	more	ADV
taxlaw-13219	288	17	important	important	ADJ
taxlaw-13219	288	18	role	role	NOUN
taxlaw-13219	288	19	than	than	ADP
taxlaw-13219	288	20	the	the	DET
taxlaw-13219	288	21	sec	sec	PROPN
taxlaw-13219	288	22	in	in	ADP
taxlaw-13219	288	23	improving	improve	VERB
taxlaw-13219	288	24	corporate	corporate	ADJ
taxlaw-13219	288	25	governance	governance	NOUN
taxlaw-13219	288	26	;	;	PUNCT
taxlaw-13219	288	27	but	but	CCONJ
taxlaw-13219	288	28	rather	rather	ADV
taxlaw-13219	288	29	that	that	DET
taxlaw-13219	288	30	corporate	corporate	ADJ
taxlaw-13219	288	31	tax	tax	NOUN
taxlaw-13219	288	32	has	have	VERB
taxlaw-13219	288	33	unique	unique	ADJ
taxlaw-13219	288	34	features	feature	NOUN
taxlaw-13219	288	35	that	that	PRON
taxlaw-13219	288	36	protect	protect	VERB
taxlaw-13219	288	37	investors	investor	NOUN
taxlaw-13219	288	38	and	and	CCONJ
taxlaw-13219	288	39	maintain	maintain	VERB
taxlaw-13219	288	40	the	the	DET
taxlaw-13219	288	41	integrity	integrity	NOUN
taxlaw-13219	288	42	of	of	ADP
taxlaw-13219	288	43	the	the	DET
taxlaw-13219	288	44	financial	financial	ADJ
taxlaw-13219	288	45	reporting	reporting	NOUN
taxlaw-13219	288	46	system	system	NOUN
taxlaw-13219	288	47	by	by	ADP
taxlaw-13219	288	48	strengthening	strengthen	VERB
taxlaw-13219	288	49	the	the	DET
taxlaw-13219	288	50	financial	financial	ADJ
taxlaw-13219	288	51	reporting	reporting	NOUN
taxlaw-13219	288	52	system	system	NOUN
taxlaw-13219	288	53	and	and	CCONJ
taxlaw-13219	288	54	increasing	increase	VERB
taxlaw-13219	288	55	the	the	DET
taxlaw-13219	288	56	overall	overall	ADJ
taxlaw-13219	288	57	cost	cost	NOUN
taxlaw-13219	288	58	of	of	ADP
taxlaw-13219	288	59	diversion	diversion	NOUN
taxlaw-13219	288	60	activity	activity	NOUN
taxlaw-13219	288	61	.	.	PUNCT
taxlaw-13219	289	1	the	the	DET
taxlaw-13219	289	2	sec	sec	PROPN
taxlaw-13219	289	3	was	be	AUX
taxlaw-13219	289	4	established	establish	VERB
taxlaw-13219	289	5	under	under	ADP
taxlaw-13219	289	6	the	the	DET
taxlaw-13219	289	7	securities	security	NOUN
taxlaw-13219	289	8	exchange	exchange	PROPN
taxlaw-13219	289	9	act	act	NOUN
taxlaw-13219	289	10	of	of	ADP
taxlaw-13219	289	11	1934	1934	NUM
taxlaw-13219	289	12	as	as	ADP
taxlaw-13219	289	13	an	an	DET
taxlaw-13219	289	14	independent	independent	ADJ
taxlaw-13219	289	15	regulatory	regulatory	ADJ
taxlaw-13219	289	16	agency	agency	NOUN
taxlaw-13219	289	17	designed	design	VERB
taxlaw-13219	289	18	to	to	PART
taxlaw-13219	289	19	“	"	PUNCT
taxlaw-13219	289	20	protect	protect	VERB
taxlaw-13219	289	21	investors	investor	NOUN
taxlaw-13219	289	22	,	,	PUNCT
taxlaw-13219	289	23	maintain	maintain	VERB
taxlaw-13219	289	24	fair	fair	ADJ
taxlaw-13219	289	25	,	,	PUNCT
taxlaw-13219	289	26	orderly	orderly	ADJ
taxlaw-13219	289	27	,	,	PUNCT
taxlaw-13219	289	28	and	and	CCONJ
taxlaw-13219	289	29	efficient	efficient	ADJ
taxlaw-13219	289	30	markets	market	NOUN
taxlaw-13219	289	31	,	,	PUNCT
taxlaw-13219	289	32	and	and	CCONJ
taxlaw-13219	289	33	facilitate	facilitate	VERB
taxlaw-13219	289	34	capital	capital	NOUN
taxlaw-13219	289	35	formation	formation	NOUN
taxlaw-13219	289	36	.	.	PUNCT
taxlaw-13219	290	1	”52	”52	PUNCT
taxlaw-13219	290	2	the	the	DET
taxlaw-13219	290	3	sec	sec	PROPN
taxlaw-13219	290	4	was	be	AUX
taxlaw-13219	290	5	charged	charge	VERB
taxlaw-13219	290	6	with	with	ADP
taxlaw-13219	290	7	administering	administer	VERB
taxlaw-13219	290	8	federal	federal	ADJ
taxlaw-13219	290	9	securities	security	NOUN
taxlaw-13219	290	10	laws	law	NOUN
taxlaw-13219	290	11	,	,	PUNCT
taxlaw-13219	290	12	which	which	PRON
taxlaw-13219	290	13	are	be	AUX
taxlaw-13219	290	14	characterized	characterize	VERB
taxlaw-13219	290	15	as	as	ADP
taxlaw-13219	290	16	disclosure	disclosure	NOUN
taxlaw-13219	290	17	statutes	statute	NOUN
taxlaw-13219	290	18	and	and	CCONJ
taxlaw-13219	290	19	based	base	VERB
taxlaw-13219	290	20	on	on	ADP
taxlaw-13219	290	21	the	the	DET
taxlaw-13219	290	22	assumption	assumption	NOUN
taxlaw-13219	290	23	that	that	SCONJ
taxlaw-13219	290	24	:	:	PUNCT
taxlaw-13219	290	25	“	"	PUNCT
taxlaw-13219	290	26	[	[	X
taxlaw-13219	290	27	s]unlight	s]unlight	NOUN
taxlaw-13219	290	28	is	be	AUX
taxlaw-13219	290	29	said	say	VERB
taxlaw-13219	290	30	to	to	PART
taxlaw-13219	290	31	be	be	AUX
taxlaw-13219	290	32	the	the	DET
taxlaw-13219	290	33	best	good	ADJ
taxlaw-13219	290	34	of	of	ADP
taxlaw-13219	290	35	disinfectants	disinfectant	NOUN
taxlaw-13219	290	36	;	;	PUNCT
taxlaw-13219	290	37	electric	electric	ADJ
taxlaw-13219	290	38	light	light	NOUN
taxlaw-13219	290	39	the	the	DET
taxlaw-13219	290	40	most	most	ADV
taxlaw-13219	290	41	efficient	efficient	ADJ
taxlaw-13219	290	42	policeman	policeman	NOUN
taxlaw-13219	290	43	.	.	PUNCT
taxlaw-13219	291	1	”53	”53	ADJ
taxlaw-13219	291	2	accordingly	accordingly	ADV
taxlaw-13219	291	3	,	,	PUNCT
taxlaw-13219	291	4	the	the	DET
taxlaw-13219	291	5	sec	sec	PROPN
taxlaw-13219	291	6	is	be	AUX
taxlaw-13219	291	7	granted	grant	VERB
taxlaw-13219	291	8	with	with	ADP
taxlaw-13219	291	9	the	the	DET
taxlaw-13219	291	10	power	power	NOUN
taxlaw-13219	291	11	to	to	PART
taxlaw-13219	291	12	regularly	regularly	ADV
taxlaw-13219	291	13	require	require	VERB
taxlaw-13219	291	14	extensive	extensive	ADJ
taxlaw-13219	291	15	company	company	NOUN
taxlaw-13219	291	16	disclosures	disclosure	NOUN
taxlaw-13219	291	17	,	,	PUNCT
taxlaw-13219	291	18	such	such	ADJ
taxlaw-13219	291	19	as	as	ADP
taxlaw-13219	291	20	annual	annual	ADJ
taxlaw-13219	291	21	reports	report	NOUN
taxlaw-13219	291	22	,	,	PUNCT
taxlaw-13219	291	23	quarterly	quarterly	ADJ
taxlaw-13219	291	24	reports	report	NOUN
taxlaw-13219	291	25	,	,	PUNCT
taxlaw-13219	291	26	current	current	ADJ
taxlaw-13219	291	27	reports	report	NOUN
taxlaw-13219	291	28	“	"	PUNCT
taxlaw-13219	291	29	to	to	PART
taxlaw-13219	291	30	report	report	VERB
taxlaw-13219	291	31	certain	certain	ADJ
taxlaw-13219	291	32	specified	specified	ADJ
taxlaw-13219	291	33	events	event	NOUN
taxlaw-13219	291	34	,	,	PUNCT
taxlaw-13219	291	35	within	within	ADP
taxlaw-13219	291	36	four	four	NUM
taxlaw-13219	291	37	business	business	NOUN
taxlaw-13219	291	38	days	day	NOUN
taxlaw-13219	291	39	after	after	ADP
taxlaw-13219	291	40	occurrence	occurrence	NOUN
taxlaw-13219	291	41	of	of	ADP
taxlaw-13219	291	42	the	the	DET
taxlaw-13219	291	43	event	event	NOUN
taxlaw-13219	291	44	.	.	PUNCT
taxlaw-13219	292	1	”54	”54	PROPN
taxlaw-13219	292	2	crucial	crucial	ADJ
taxlaw-13219	292	3	to	to	ADP
taxlaw-13219	292	4	the	the	DET
taxlaw-13219	292	5	sec	sec	PROPN
taxlaw-13219	292	6	’s	’s	PART
taxlaw-13219	292	7	effectiveness	effectiveness	NOUN
taxlaw-13219	292	8	in	in	ADP
taxlaw-13219	292	9	these	these	DET
taxlaw-13219	292	10	areas	area	NOUN
taxlaw-13219	292	11	is	be	AUX
taxlaw-13219	292	12	its	its	PRON
taxlaw-13219	292	13	enforcement	enforcement	NOUN
taxlaw-13219	292	14	authority	authority	NOUN
taxlaw-13219	292	15	.	.	PUNCT
taxlaw-13219	293	1	the	the	DET
taxlaw-13219	293	2	sec	sec	PROPN
taxlaw-13219	293	3	’s	’s	PART
taxlaw-13219	293	4	ability	ability	NOUN
taxlaw-13219	293	5	to	to	PART
taxlaw-13219	293	6	regulate	regulate	VERB
taxlaw-13219	293	7	companies	company	NOUN
taxlaw-13219	293	8	and	and	CCONJ
taxlaw-13219	293	9	safeguard	safeguard	VERB
taxlaw-13219	293	10	shareholders	shareholder	NOUN
taxlaw-13219	293	11	is	be	AUX
taxlaw-13219	293	12	augmented	augment	VERB
taxlaw-13219	293	13	by	by	ADP
taxlaw-13219	293	14	their	their	PRON
taxlaw-13219	293	15	capacity	capacity	NOUN
taxlaw-13219	293	16	to	to	PART
taxlaw-13219	293	17	enforce	enforce	VERB
taxlaw-13219	293	18	federal	federal	ADJ
taxlaw-13219	293	19	laws.55	laws.55	NOUN
taxlaw-13219	293	20	accordingly	accordingly	ADV
taxlaw-13219	293	21	,	,	PUNCT
taxlaw-13219	293	22	the	the	DET
taxlaw-13219	293	23	sec	sec	PROPN
taxlaw-13219	293	24	can	can	AUX
taxlaw-13219	293	25	recommend	recommend	VERB
taxlaw-13219	293	26	the	the	DET
taxlaw-13219	293	27	commencement	commencement	NOUN
taxlaw-13219	293	28	of	of	ADP
taxlaw-13219	293	29	investigations	investigation	NOUN
taxlaw-13219	293	30	of	of	ADP
taxlaw-13219	293	31	securities	security	NOUN
taxlaw-13219	293	32	law	law	NOUN
taxlaw-13219	293	33	violations	violation	NOUN
taxlaw-13219	293	34	,	,	PUNCT
taxlaw-13219	293	35	by	by	ADP
taxlaw-13219	293	36	bringing	bring	VERB
taxlaw-13219	293	37	civil	civil	ADJ
taxlaw-13219	293	38	actions	action	NOUN
taxlaw-13219	293	39	in	in	ADP
taxlaw-13219	293	40	federal	federal	ADJ
taxlaw-13219	293	41	court	court	NOUN
taxlaw-13219	293	42	or	or	CCONJ
taxlaw-13219	293	43	before	before	ADP
taxlaw-13219	293	44	an	an	DET
taxlaw-13219	293	45	administrative	administrative	ADJ
taxlaw-13219	293	46	law	law	NOUN
taxlaw-13219	293	47	judge	judge	NOUN
taxlaw-13219	293	48	.	.	PUNCT
taxlaw-13219	294	1	the	the	DET
taxlaw-13219	294	2	sec	sec	PROPN
taxlaw-13219	294	3	can	can	AUX
taxlaw-13219	294	4	also	also	ADV
taxlaw-13219	294	5	help	help	VERB
taxlaw-13219	294	6	law	law	NOUN
taxlaw-13219	294	7	enforcement	enforcement	NOUN
taxlaw-13219	294	8	agencies	agency	NOUN
taxlaw-13219	294	9	bring	bring	VERB
taxlaw-13219	294	10	criminal	criminal	ADJ
taxlaw-13219	294	11	cases	case	NOUN
taxlaw-13219	294	12	when	when	SCONJ
taxlaw-13219	294	13	appropriate	appropriate	ADJ
taxlaw-13219	294	14	.	.	PUNCT
taxlaw-13219	295	1	in	in	ADP
taxlaw-13219	295	2	light	light	NOUN
taxlaw-13219	295	3	of	of	ADP
taxlaw-13219	295	4	these	these	DET
taxlaw-13219	295	5	extensive	extensive	ADJ
taxlaw-13219	295	6	powers	power	NOUN
taxlaw-13219	295	7	,	,	PUNCT
taxlaw-13219	295	8	the	the	DET
taxlaw-13219	295	9	effectiveness	effectiveness	NOUN
taxlaw-13219	295	10	of	of	ADP
taxlaw-13219	295	11	corporate	corporate	ADJ
taxlaw-13219	295	12	tax	tax	NOUN
taxlaw-13219	295	13	and	and	CCONJ
taxlaw-13219	295	14	tax	tax	NOUN
taxlaw-13219	295	15	authorities	authority	NOUN
taxlaw-13219	295	16	in	in	ADP
taxlaw-13219	295	17	protecting	protect	VERB
taxlaw-13219	295	18	investors	investor	NOUN
taxlaw-13219	295	19	seems	seem	VERB
taxlaw-13219	295	20	questionable	questionable	ADJ
taxlaw-13219	295	21	.	.	PUNCT
taxlaw-13219	296	1	one	one	PRON
taxlaw-13219	296	2	may	may	AUX
taxlaw-13219	296	3	claim	claim	VERB
taxlaw-13219	296	4	that	that	SCONJ
taxlaw-13219	296	5	the	the	DET
taxlaw-13219	296	6	disclosure	disclosure	NOUN
taxlaw-13219	296	7	of	of	ADP
taxlaw-13219	296	8	corporate	corporate	ADJ
taxlaw-13219	296	9	tax	tax	NOUN
taxlaw-13219	296	10	returns	return	NOUN
taxlaw-13219	296	11	information	information	NOUN
taxlaw-13219	296	12	has	have	VERB
taxlaw-13219	296	13	no	no	DET
taxlaw-13219	296	14	comparative	comparative	ADJ
taxlaw-13219	296	15	advantage	advantage	NOUN
taxlaw-13219	296	16	relative	relative	ADJ
taxlaw-13219	296	17	to	to	ADP
taxlaw-13219	296	18	other	other	ADJ
taxlaw-13219	296	19	disclosures	disclosure	NOUN
taxlaw-13219	296	20	.	.	PUNCT
taxlaw-13219	297	1	as	as	SCONJ
taxlaw-13219	297	2	noted	note	VERB
taxlaw-13219	297	3	above	above	ADV
taxlaw-13219	297	4	,	,	PUNCT
taxlaw-13219	297	5	the	the	DET
taxlaw-13219	297	6	sec	sec	PROPN
taxlaw-13219	297	7	can	can	AUX
taxlaw-13219	297	8	require	require	VERB
taxlaw-13219	297	9	disclosure	disclosure	NOUN
taxlaw-13219	297	10	of	of	ADP
taxlaw-13219	297	11	information	information	NOUN
taxlaw-13219	297	12	;	;	PUNCT
taxlaw-13219	297	13	and	and	CCONJ
taxlaw-13219	297	14	if	if	SCONJ
taxlaw-13219	297	15	some	some	DET
taxlaw-13219	297	16	information	information	NOUN
taxlaw-13219	297	17	is	be	AUX
taxlaw-13219	297	18	necessary	necessary	ADJ
taxlaw-13219	297	19	or	or	CCONJ
taxlaw-13219	297	20	appropriate	appropriate	ADJ
taxlaw-13219	297	21	in	in	ADP
taxlaw-13219	297	22	the	the	DET
taxlaw-13219	297	23	public	public	ADJ
taxlaw-13219	297	24	interest	interest	NOUN
taxlaw-13219	297	25	or	or	CCONJ
taxlaw-13219	297	26	for	for	ADP
taxlaw-13219	297	27	the	the	DET
taxlaw-13219	297	28	protection	protection	NOUN
taxlaw-13219	297	29	of	of	ADP
taxlaw-13219	297	30	investors	investor	NOUN
taxlaw-13219	297	31	,	,	PUNCT
taxlaw-13219	297	32	then	then	ADV
taxlaw-13219	297	33	the	the	DET
taxlaw-13219	297	34	sec	sec	PROPN
taxlaw-13219	297	35	can	can	AUX
taxlaw-13219	297	36	independently	independently	ADV
taxlaw-13219	297	37	require	require	VERB
taxlaw-13219	297	38	the	the	DET
taxlaw-13219	297	39	disclosure	disclosure	NOUN
taxlaw-13219	297	40	of	of	ADP
taxlaw-13219	297	41	it	it	PRON
taxlaw-13219	297	42	and	and	CCONJ
taxlaw-13219	297	43	there	there	PRON
taxlaw-13219	297	44	is	be	VERB
taxlaw-13219	297	45	no	no	DET
taxlaw-13219	297	46	special	special	ADJ
taxlaw-13219	297	47	value	value	NOUN
taxlaw-13219	297	48	to	to	ADP
taxlaw-13219	297	49	the	the	DET
taxlaw-13219	297	50	disclosure	disclosure	NOUN
taxlaw-13219	297	51	of	of	ADP
taxlaw-13219	297	52	tax	tax	NOUN
taxlaw-13219	297	53	.	.	PUNCT
taxlaw-13219	298	1	moreover	moreover	ADV
taxlaw-13219	298	2	,	,	PUNCT
taxlaw-13219	298	3	since	since	SCONJ
taxlaw-13219	298	4	the	the	DET
taxlaw-13219	298	5	sec	sec	PROPN
taxlaw-13219	298	6	can	can	AUX
taxlaw-13219	298	7	subject	subject	VERB
taxlaw-13219	298	8	aggressive	aggressive	ADJ
taxlaw-13219	298	9	accounting	accounting	NOUN
taxlaw-13219	298	10	choices	choice	NOUN
taxlaw-13219	298	11	to	to	ADP
taxlaw-13219	298	12	greater	great	ADJ
taxlaw-13219	298	13	scrutiny	scrutiny	NOUN
taxlaw-13219	298	14	,	,	PUNCT
taxlaw-13219	298	15	the	the	DET
taxlaw-13219	298	16	agency	agency	NOUN
taxlaw-13219	298	17	can	can	AUX
taxlaw-13219	298	18	provide	provide	VERB
taxlaw-13219	298	19	incentives	incentive	NOUN
taxlaw-13219	298	20	for	for	SCONJ
taxlaw-13219	298	21	management	management	NOUN
taxlaw-13219	298	22	to	to	PART
taxlaw-13219	298	23	avoid	avoid	VERB
taxlaw-13219	298	24	inflating	inflate	VERB
taxlaw-13219	298	25	reported	report	VERB
taxlaw-13219	298	26	income	income	NOUN
taxlaw-13219	298	27	(	(	PUNCT
taxlaw-13219	298	28	also	also	ADV
taxlaw-13219	298	29	effectuating	effectuate	VERB
taxlaw-13219	298	30	the	the	DET
taxlaw-13219	298	31	“	"	PUNCT
taxlaw-13219	298	32	shedding	shed	VERB
taxlaw-13219	298	33	light	light	ADJ
taxlaw-13219	298	34	”	"	PUNCT
taxlaw-13219	298	35	function	function	NOUN
taxlaw-13219	298	36	)	)	PUNCT
taxlaw-13219	298	37	.	.	PUNCT
taxlaw-13219	299	1	the	the	DET
taxlaw-13219	299	2	sec	sec	PROPN
taxlaw-13219	299	3	can	can	AUX
taxlaw-13219	299	4	also	also	ADV
taxlaw-13219	299	5	provide	provide	VERB
taxlaw-13219	299	6	monitoring	monitoring	NOUN
taxlaw-13219	299	7	services	service	NOUN
taxlaw-13219	299	8	and	and	CCONJ
taxlaw-13219	299	9	can	can	AUX
taxlaw-13219	299	10	bring	bring	VERB
taxlaw-13219	299	11	civil	civil	ADJ
taxlaw-13219	299	12	action	action	NOUN
taxlaw-13219	299	13	against	against	ADP
taxlaw-13219	299	14	companies	company	NOUN
taxlaw-13219	299	15	or	or	CCONJ
taxlaw-13219	299	16	individuals	individual	NOUN
taxlaw-13219	299	17	52	52	NUM
taxlaw-13219	299	18	about	about	ADP
taxlaw-13219	299	19	,	,	PUNCT
taxlaw-13219	299	20	u.s	u.s	PROPN
taxlaw-13219	299	21	.	.	PROPN
taxlaw-13219	299	22	securities	securities	PROPN
taxlaw-13219	299	23	and	and	CCONJ
taxlaw-13219	299	24	exchange	exchange	PROPN
taxlaw-13219	299	25	commission	commission	PROPN
taxlaw-13219	299	26	,	,	PUNCT
taxlaw-13219	299	27	(	(	PUNCT
taxlaw-13219	299	28	june	june	PROPN
taxlaw-13219	299	29	29	29	NUM
taxlaw-13219	299	30	,	,	PUNCT
taxlaw-13219	299	31	2024	2024	NUM
taxlaw-13219	299	32	)	)	PUNCT
taxlaw-13219	299	33	,	,	PUNCT
taxlaw-13219	299	34	https://www.sec.gov/about	https://www.sec.gov/about	NOUN
taxlaw-13219	299	35	.	.	PUNCT
taxlaw-13219	300	1	53	53	NUM
taxlaw-13219	300	2	louis	louis	PROPN
taxlaw-13219	300	3	d.	d.	PROPN
taxlaw-13219	300	4	brandeis	brandeis	PROPN
taxlaw-13219	300	5	,	,	PUNCT
taxlaw-13219	300	6	what	what	DET
taxlaw-13219	300	7	publicity	publicity	NOUN
taxlaw-13219	300	8	can	can	AUX
taxlaw-13219	300	9	do	do	VERB
taxlaw-13219	300	10	,	,	PUNCT
taxlaw-13219	300	11	in	in	ADP
taxlaw-13219	300	12	other	other	ADJ
taxlaw-13219	300	13	people	people	NOUN
taxlaw-13219	300	14	’s	’s	PART
taxlaw-13219	300	15	money	money	NOUN
taxlaw-13219	300	16	:	:	PUNCT
taxlaw-13219	300	17	and	and	CCONJ
taxlaw-13219	300	18	how	how	SCONJ
taxlaw-13219	300	19	the	the	DET
taxlaw-13219	300	20	bankers	banker	NOUN
taxlaw-13219	300	21	use	use	VERB
taxlaw-13219	300	22	it	it	PRON
taxlaw-13219	300	23	62	62	NUM
taxlaw-13219	300	24	,	,	PUNCT
taxlaw-13219	300	25	62	62	NUM
taxlaw-13219	300	26	.	.	PUNCT
taxlaw-13219	300	27	(	(	PUNCT
taxlaw-13219	300	28	1933	1933	NUM
taxlaw-13219	300	29	)	)	PUNCT
taxlaw-13219	300	30	.	.	PUNCT
taxlaw-13219	301	1	54	54	NUM
taxlaw-13219	301	2	exchange	exchange	NOUN
taxlaw-13219	301	3	act	act	NOUN
taxlaw-13219	301	4	reporting	reporting	NOUN
taxlaw-13219	301	5	and	and	CCONJ
taxlaw-13219	301	6	registration	registration	NOUN
taxlaw-13219	301	7	,	,	PUNCT
taxlaw-13219	301	8	u.s	u.s	PROPN
taxlaw-13219	301	9	.	.	PROPN
taxlaw-13219	301	10	securities	securities	PROPN
taxlaw-13219	301	11	and	and	CCONJ
taxlaw-13219	301	12	exchange	exchange	PROPN
taxlaw-13219	301	13	commission	commission	PROPN
taxlaw-13219	301	14	(	(	PUNCT
taxlaw-13219	301	15	june	june	PROPN
taxlaw-13219	301	16	24	24	NUM
taxlaw-13219	301	17	,	,	PUNCT
taxlaw-13219	301	18	2024	2024	NUM
taxlaw-13219	301	19	)	)	PUNCT
taxlaw-13219	301	20	,	,	PUNCT
taxlaw-13219	301	21	https://www.sec.gov/education/smallbusiness/goingpublic/exchangeactreporting	https://www.sec.gov/education/smallbusiness/goingpublic/exchangeactreporting	PROPN
taxlaw-13219	301	22	.	.	PUNCT
taxlaw-13219	301	23	55	55	NUM
taxlaw-13219	301	24	mission	mission	NOUN
taxlaw-13219	301	25	,	,	PUNCT
taxlaw-13219	301	26	u.s	u.s	PROPN
taxlaw-13219	301	27	.	.	PROPN
taxlaw-13219	301	28	securities	securities	PROPN
taxlaw-13219	301	29	and	and	CCONJ
taxlaw-13219	301	30	exchange	exchange	PROPN
taxlaw-13219	301	31	commission	commission	PROPN
taxlaw-13219	301	32	,	,	PUNCT
taxlaw-13219	301	33	(	(	PUNCT
taxlaw-13219	301	34	aug	aug	PROPN
taxlaw-13219	301	35	.	.	PROPN
taxlaw-13219	301	36	9	9	NUM
taxlaw-13219	301	37	,	,	PUNCT
taxlaw-13219	301	38	2023	2023	NUM
taxlaw-13219	301	39	)	)	PUNCT
taxlaw-13219	301	40	,	,	PUNCT
taxlaw-13219	301	41	https://www.sec.gov/about/mission	https://www.sec.gov/about/mission	PROPN
taxlaw-13219	301	42	.	.	PUNCT
taxlaw-13219	302	1	https://www.sec.gov/about	https://www.sec.gov/about	PROPN
taxlaw-13219	302	2	https://www.sec.gov/about/mission	https://www.sec.gov/about/mission	PROPN
taxlaw-13219	302	3	2024	2024	NUM
taxlaw-13219	302	4	]	]	PUNCT
taxlaw-13219	302	5	taxation	taxation	NOUN
taxlaw-13219	302	6	and	and	CCONJ
taxlaw-13219	302	7	corporate	corporate	ADJ
taxlaw-13219	302	8	governance	governance	NOUN
taxlaw-13219	302	9	67	67	NUM
taxlaw-13219	302	10	implicated	implicate	VERB
taxlaw-13219	302	11	in	in	ADP
taxlaw-13219	302	12	diversion	diversion	NOUN
taxlaw-13219	302	13	activity	activity	NOUN
taxlaw-13219	302	14	(	(	PUNCT
taxlaw-13219	302	15	also	also	ADV
taxlaw-13219	302	16	effectuating	effectuate	VERB
taxlaw-13219	302	17	the	the	DET
taxlaw-13219	302	18	“	"	PUNCT
taxlaw-13219	302	19	monitoring	monitoring	NOUN
taxlaw-13219	302	20	”	"	PUNCT
taxlaw-13219	302	21	function	function	NOUN
taxlaw-13219	302	22	)	)	PUNCT
taxlaw-13219	302	23	.	.	PUNCT
taxlaw-13219	303	1	notwithstanding	notwithstanding	ADP
taxlaw-13219	303	2	these	these	DET
taxlaw-13219	303	3	arguments	argument	NOUN
taxlaw-13219	303	4	,	,	PUNCT
taxlaw-13219	303	5	the	the	DET
taxlaw-13219	303	6	corporate	corporate	ADJ
taxlaw-13219	303	7	tax	tax	NOUN
taxlaw-13219	303	8	and	and	CCONJ
taxlaw-13219	303	9	tax	tax	NOUN
taxlaw-13219	303	10	authorities	authority	NOUN
taxlaw-13219	303	11	have	have	VERB
taxlaw-13219	303	12	many	many	ADJ
taxlaw-13219	303	13	comparative	comparative	ADJ
taxlaw-13219	303	14	advantages	advantage	NOUN
taxlaw-13219	303	15	relative	relative	ADJ
taxlaw-13219	303	16	to	to	ADP
taxlaw-13219	303	17	the	the	DET
taxlaw-13219	303	18	sec	sec	PROPN
taxlaw-13219	303	19	in	in	ADP
taxlaw-13219	303	20	protecting	protect	VERB
taxlaw-13219	303	21	investors	investor	NOUN
taxlaw-13219	303	22	and	and	CCONJ
taxlaw-13219	303	23	maintaining	maintain	VERB
taxlaw-13219	303	24	efficient	efficient	ADJ
taxlaw-13219	303	25	markets	market	NOUN
taxlaw-13219	303	26	.	.	PUNCT
taxlaw-13219	304	1	1	1	X
taxlaw-13219	304	2	.	.	X
taxlaw-13219	304	3	economies	economy	NOUN
taxlaw-13219	304	4	of	of	ADP
taxlaw-13219	304	5	scope	scope	NOUN
taxlaw-13219	304	6	economies	economy	NOUN
taxlaw-13219	304	7	of	of	ADP
taxlaw-13219	304	8	scope	scope	NOUN
taxlaw-13219	304	9	is	be	AUX
taxlaw-13219	304	10	when	when	SCONJ
taxlaw-13219	304	11	combined	combined	ADJ
taxlaw-13219	304	12	production	production	NOUN
taxlaw-13219	304	13	is	be	AUX
taxlaw-13219	304	14	more	more	ADJ
taxlaw-13219	304	15	cost	cost	NOUN
taxlaw-13219	304	16	efficient	efficient	ADJ
taxlaw-13219	304	17	than	than	ADP
taxlaw-13219	304	18	individual	individual	ADJ
taxlaw-13219	304	19	production	production	NOUN
taxlaw-13219	304	20	.	.	PUNCT
taxlaw-13219	305	1	in	in	ADP
taxlaw-13219	305	2	other	other	ADJ
taxlaw-13219	305	3	words	word	NOUN
taxlaw-13219	305	4	,	,	PUNCT
taxlaw-13219	305	5	it	it	PRON
taxlaw-13219	305	6	is	be	AUX
taxlaw-13219	305	7	cheaper	cheap	ADJ
taxlaw-13219	305	8	to	to	PART
taxlaw-13219	305	9	produce	produce	VERB
taxlaw-13219	305	10	certain	certain	ADJ
taxlaw-13219	305	11	goods	good	NOUN
taxlaw-13219	305	12	together	together	ADV
taxlaw-13219	305	13	than	than	ADP
taxlaw-13219	305	14	producing	produce	VERB
taxlaw-13219	305	15	each	each	DET
taxlaw-13219	305	16	good	good	NOUN
taxlaw-13219	305	17	separately	separately	ADV
taxlaw-13219	305	18	.	.	PUNCT
taxlaw-13219	306	1	in	in	ADP
taxlaw-13219	306	2	the	the	DET
taxlaw-13219	306	3	tax	tax	NOUN
taxlaw-13219	306	4	context	context	NOUN
taxlaw-13219	306	5	,	,	PUNCT
taxlaw-13219	306	6	it	it	PRON
taxlaw-13219	306	7	was	be	AUX
taxlaw-13219	306	8	claimed	claim	VERB
taxlaw-13219	306	9	that	that	SCONJ
taxlaw-13219	306	10	one	one	NUM
taxlaw-13219	306	11	of	of	ADP
taxlaw-13219	306	12	the	the	DET
taxlaw-13219	306	13	advantages	advantage	NOUN
taxlaw-13219	306	14	in	in	ADP
taxlaw-13219	306	15	using	use	VERB
taxlaw-13219	306	16	tax	tax	NOUN
taxlaw-13219	306	17	laws	law	NOUN
taxlaw-13219	306	18	as	as	SCONJ
taxlaw-13219	306	19	a	a	DET
taxlaw-13219	306	20	regulatory	regulatory	ADJ
taxlaw-13219	306	21	tool	tool	NOUN
taxlaw-13219	306	22	stem	stem	VERB
taxlaw-13219	306	23	from	from	ADP
taxlaw-13219	306	24	this	this	DET
taxlaw-13219	306	25	rationale	rationale	NOUN
taxlaw-13219	306	26	:	:	PUNCT
taxlaw-13219	306	27	“	"	PUNCT
taxlaw-13219	306	28	[	[	X
taxlaw-13219	306	29	t]he	t]he	X
taxlaw-13219	306	30	use	use	NOUN
taxlaw-13219	306	31	of	of	ADP
taxlaw-13219	306	32	tax	tax	NOUN
taxlaw-13219	306	33	laws	law	NOUN
taxlaw-13219	306	34	instead	instead	ADV
taxlaw-13219	306	35	of	of	ADP
taxlaw-13219	306	36	direct	direct	ADJ
taxlaw-13219	306	37	regulation	regulation	NOUN
taxlaw-13219	306	38	allows	allow	VERB
taxlaw-13219	306	39	the	the	DET
taxlaw-13219	306	40	government	government	NOUN
taxlaw-13219	306	41	to	to	PART
taxlaw-13219	306	42	rely	rely	VERB
taxlaw-13219	306	43	on	on	ADP
taxlaw-13219	306	44	existing	exist	VERB
taxlaw-13219	306	45	and	and	CCONJ
taxlaw-13219	306	46	established	establish	VERB
taxlaw-13219	306	47	system	system	NOUN
taxlaw-13219	306	48	(	(	PUNCT
taxlaw-13219	306	49	the	the	DET
taxlaw-13219	306	50	tax	tax	NOUN
taxlaw-13219	306	51	system	system	NOUN
taxlaw-13219	306	52	)	)	PUNCT
taxlaw-13219	306	53	.	.	PUNCT
taxlaw-13219	307	1	the	the	DET
taxlaw-13219	307	2	costs	cost	NOUN
taxlaw-13219	307	3	incurred	incur	VERB
taxlaw-13219	307	4	by	by	ADP
taxlaw-13219	307	5	the	the	DET
taxlaw-13219	307	6	government	government	NOUN
taxlaw-13219	307	7	to	to	PART
taxlaw-13219	307	8	slightly	slightly	ADV
taxlaw-13219	307	9	modify	modify	VERB
taxlaw-13219	307	10	an	an	DET
taxlaw-13219	307	11	existing	exist	VERB
taxlaw-13219	307	12	and	and	CCONJ
taxlaw-13219	307	13	established	establish	VERB
taxlaw-13219	307	14	system	system	NOUN
taxlaw-13219	307	15	would	would	AUX
taxlaw-13219	307	16	be	be	AUX
taxlaw-13219	307	17	lower	low	ADJ
taxlaw-13219	307	18	than	than	ADP
taxlaw-13219	307	19	the	the	DET
taxlaw-13219	307	20	costs	cost	NOUN
taxlaw-13219	307	21	needed	need	VERB
taxlaw-13219	307	22	to	to	PART
taxlaw-13219	307	23	create	create	VERB
taxlaw-13219	307	24	,	,	PUNCT
taxlaw-13219	307	25	manage	manage	VERB
taxlaw-13219	307	26	and	and	CCONJ
taxlaw-13219	307	27	administer	administer	VERB
taxlaw-13219	307	28	a	a	DET
taxlaw-13219	307	29	new	new	ADJ
taxlaw-13219	307	30	system	system	NOUN
taxlaw-13219	307	31	(	(	PUNCT
taxlaw-13219	307	32	the	the	DET
taxlaw-13219	307	33	regulatory	regulatory	ADJ
taxlaw-13219	307	34	system	system	NOUN
taxlaw-13219	307	35	)	)	PUNCT
taxlaw-13219	307	36	…	…	PUNCT
taxlaw-13219	307	37	”	"	PUNCT
taxlaw-13219	307	38	56	56	NUM
taxlaw-13219	307	39	while	while	SCONJ
taxlaw-13219	307	40	this	this	DET
taxlaw-13219	307	41	explanation	explanation	NOUN
taxlaw-13219	307	42	may	may	AUX
taxlaw-13219	307	43	be	be	AUX
taxlaw-13219	307	44	less	less	ADV
taxlaw-13219	307	45	compelling	compelling	ADJ
taxlaw-13219	307	46	for	for	ADP
taxlaw-13219	307	47	developed	develop	VERB
taxlaw-13219	307	48	countries	country	NOUN
taxlaw-13219	307	49	with	with	ADP
taxlaw-13219	307	50	special	special	ADJ
taxlaw-13219	307	51	designated	designate	VERB
taxlaw-13219	307	52	agencies	agency	NOUN
taxlaw-13219	307	53	dedicated	dedicate	VERB
taxlaw-13219	307	54	to	to	ADP
taxlaw-13219	307	55	protecting	protect	VERB
taxlaw-13219	307	56	investors,57	investors,57	NOUN
taxlaw-13219	307	57	this	this	DET
taxlaw-13219	307	58	rationale	rationale	NOUN
taxlaw-13219	307	59	still	still	ADV
taxlaw-13219	307	60	has	have	VERB
taxlaw-13219	307	61	some	some	DET
taxlaw-13219	307	62	merits	merit	NOUN
taxlaw-13219	307	63	even	even	ADV
taxlaw-13219	307	64	in	in	ADP
taxlaw-13219	307	65	the	the	DET
taxlaw-13219	307	66	u.s	u.s	PROPN
taxlaw-13219	307	67	.	.	PROPN
taxlaw-13219	307	68	the	the	DET
taxlaw-13219	307	69	notion	notion	NOUN
taxlaw-13219	307	70	is	be	AUX
taxlaw-13219	307	71	that	that	SCONJ
taxlaw-13219	307	72	the	the	DET
taxlaw-13219	307	73	taxpayers	taxpayer	NOUN
taxlaw-13219	307	74	’	’	PART
taxlaw-13219	307	75	duty	duty	NOUN
taxlaw-13219	307	76	to	to	PART
taxlaw-13219	307	77	assess	assess	VERB
taxlaw-13219	307	78	their	their	PRON
taxlaw-13219	307	79	own	own	ADJ
taxlaw-13219	307	80	tax	tax	NOUN
taxlaw-13219	307	81	liability	liability	NOUN
taxlaw-13219	307	82	and	and	CCONJ
taxlaw-13219	307	83	to	to	PART
taxlaw-13219	307	84	file	file	VERB
taxlaw-13219	307	85	tax	tax	NOUN
taxlaw-13219	307	86	returns	return	NOUN
taxlaw-13219	307	87	provides	provide	VERB
taxlaw-13219	307	88	the	the	DET
taxlaw-13219	307	89	irs	irs	PROPN
taxlaw-13219	307	90	with	with	ADP
taxlaw-13219	307	91	an	an	DET
taxlaw-13219	307	92	expansive	expansive	ADJ
taxlaw-13219	307	93	database	database	NOUN
taxlaw-13219	307	94	;	;	PUNCT
taxlaw-13219	307	95	congress	congress	PROPN
taxlaw-13219	307	96	has	have	AUX
taxlaw-13219	307	97	already	already	ADV
taxlaw-13219	307	98	“	"	PUNCT
taxlaw-13219	307	99	recognized	recognize	VERB
taxlaw-13219	307	100	that	that	SCONJ
taxlaw-13219	307	101	the	the	DET
taxlaw-13219	307	102	irs	irs	PROPN
taxlaw-13219	307	103	had	have	VERB
taxlaw-13219	307	104	more	more	ADJ
taxlaw-13219	307	105	information	information	NOUN
taxlaw-13219	307	106	about	about	ADP
taxlaw-13219	307	107	citizens	citizen	NOUN
taxlaw-13219	307	108	than	than	ADP
taxlaw-13219	307	109	any	any	DET
taxlaw-13219	307	110	other	other	ADJ
taxlaw-13219	307	111	federal	federal	ADJ
taxlaw-13219	307	112	agency	agency	NOUN
taxlaw-13219	307	113	.	.	PUNCT
taxlaw-13219	307	114	.	.	PUNCT
taxlaw-13219	307	115	.	.	PUNCT
taxlaw-13219	308	1	”	"	PUNCT
taxlaw-13219	308	2	58	58	NUM
taxlaw-13219	308	3	the	the	DET
taxlaw-13219	308	4	tax	tax	NOUN
taxlaw-13219	308	5	code	code	NOUN
taxlaw-13219	308	6	imposes	impose	VERB
taxlaw-13219	308	7	three	three	NUM
taxlaw-13219	308	8	basic	basic	ADJ
taxlaw-13219	308	9	obligations	obligation	NOUN
taxlaw-13219	308	10	on	on	ADP
taxlaw-13219	308	11	all	all	DET
taxlaw-13219	308	12	taxpayers	taxpayer	NOUN
taxlaw-13219	308	13	(	(	PUNCT
taxlaw-13219	308	14	including	include	VERB
taxlaw-13219	308	15	individuals	individual	NOUN
taxlaw-13219	308	16	and	and	CCONJ
taxlaw-13219	308	17	corporations	corporation	NOUN
taxlaw-13219	308	18	):	):	PUNCT
taxlaw-13219	308	19	to	to	PART
taxlaw-13219	308	20	assess	assess	VERB
taxlaw-13219	308	21	their	their	PRON
taxlaw-13219	308	22	own	own	ADJ
taxlaw-13219	308	23	tax	tax	NOUN
taxlaw-13219	308	24	liability	liability	NOUN
taxlaw-13219	308	25	,	,	PUNCT
taxlaw-13219	308	26	to	to	PART
taxlaw-13219	308	27	file	file	VERB
taxlaw-13219	308	28	an	an	DET
taxlaw-13219	308	29	annual	annual	ADJ
taxlaw-13219	308	30	tax	tax	NOUN
taxlaw-13219	308	31	return	return	NOUN
taxlaw-13219	308	32	reporting	report	VERB
taxlaw-13219	308	33	that	that	SCONJ
taxlaw-13219	308	34	liability	liability	NOUN
taxlaw-13219	308	35	,	,	PUNCT
taxlaw-13219	308	36	and	and	CCONJ
taxlaw-13219	308	37	to	to	PART
taxlaw-13219	308	38	pay	pay	VERB
taxlaw-13219	308	39	that	that	DET
taxlaw-13219	308	40	liability	liability	NOUN
taxlaw-13219	308	41	when	when	SCONJ
taxlaw-13219	308	42	due	due	ADJ
taxlaw-13219	308	43	.	.	PUNCT
taxlaw-13219	309	1	in	in	ADP
taxlaw-13219	309	2	addition	addition	NOUN
taxlaw-13219	309	3	,	,	PUNCT
taxlaw-13219	309	4	third	third	ADJ
taxlaw-13219	309	5	parties	party	NOUN
taxlaw-13219	309	6	doing	do	VERB
taxlaw-13219	309	7	business	business	NOUN
taxlaw-13219	309	8	with	with	ADP
taxlaw-13219	309	9	or	or	CCONJ
taxlaw-13219	309	10	providing	provide	VERB
taxlaw-13219	309	11	services	service	NOUN
taxlaw-13219	309	12	to	to	ADP
taxlaw-13219	309	13	those	those	DET
taxlaw-13219	309	14	taxpayers	taxpayer	NOUN
taxlaw-13219	309	15	are	be	AUX
taxlaw-13219	309	16	required	require	VERB
taxlaw-13219	309	17	to	to	PART
taxlaw-13219	309	18	provide	provide	VERB
taxlaw-13219	309	19	information	information	NOUN
taxlaw-13219	309	20	that	that	PRON
taxlaw-13219	309	21	is	be	AUX
taxlaw-13219	309	22	used	use	VERB
taxlaw-13219	309	23	to	to	PART
taxlaw-13219	309	24	supplement	supplement	VERB
taxlaw-13219	309	25	and	and	CCONJ
taxlaw-13219	309	26	verify	verify	VERB
taxlaw-13219	309	27	that	that	DET
taxlaw-13219	309	28	self	self	NOUN
taxlaw-13219	309	29	-	-	PUNCT
taxlaw-13219	309	30	reported	report	VERB
taxlaw-13219	309	31	information	information	NOUN
taxlaw-13219	309	32	.	.	PUNCT
taxlaw-13219	310	1	hence	hence	ADV
taxlaw-13219	310	2	,	,	PUNCT
taxlaw-13219	310	3	in	in	ADP
taxlaw-13219	310	4	auditing	audit	VERB
taxlaw-13219	310	5	a	a	DET
taxlaw-13219	310	6	corporate	corporate	ADJ
taxlaw-13219	310	7	tax	tax	NOUN
taxlaw-13219	310	8	return	return	NOUN
taxlaw-13219	310	9	,	,	PUNCT
taxlaw-13219	310	10	the	the	DET
taxlaw-13219	310	11	irs	irs	PROPN
taxlaw-13219	310	12	can	can	AUX
taxlaw-13219	310	13	turn	turn	VERB
taxlaw-13219	310	14	not	not	PART
taxlaw-13219	310	15	only	only	ADV
taxlaw-13219	310	16	to	to	ADP
taxlaw-13219	310	17	the	the	DET
taxlaw-13219	310	18	corporate	corporate	ADJ
taxlaw-13219	310	19	’s	’s	PART
taxlaw-13219	310	20	own	own	ADJ
taxlaw-13219	310	21	returns	return	NOUN
taxlaw-13219	310	22	for	for	ADP
taxlaw-13219	310	23	past	past	ADJ
taxlaw-13219	310	24	years	year	NOUN
taxlaw-13219	310	25	,	,	PUNCT
taxlaw-13219	310	26	but	but	CCONJ
taxlaw-13219	310	27	also	also	ADV
taxlaw-13219	310	28	to	to	ADP
taxlaw-13219	310	29	returns	return	NOUN
taxlaw-13219	310	30	filed	file	VERB
taxlaw-13219	310	31	by	by	ADP
taxlaw-13219	310	32	related	related	ADJ
taxlaw-13219	310	33	corporations	corporation	NOUN
taxlaw-13219	310	34	,	,	PUNCT
taxlaw-13219	310	35	partnerships	partnership	NOUN
taxlaw-13219	310	36	,	,	PUNCT
taxlaw-13219	310	37	and	and	CCONJ
taxlaw-13219	310	38	individuals	individual	NOUN
taxlaw-13219	310	39	,	,	PUNCT
taxlaw-13219	310	40	including	include	VERB
taxlaw-13219	310	41	returns	return	NOUN
taxlaw-13219	310	42	filed	file	VERB
taxlaw-13219	310	43	by	by	ADP
taxlaw-13219	310	44	customers	customer	NOUN
taxlaw-13219	310	45	,	,	PUNCT
taxlaw-13219	310	46	suppliers	supplier	NOUN
taxlaw-13219	310	47	,	,	PUNCT
taxlaw-13219	310	48	employees	employee	NOUN
taxlaw-13219	310	49	,	,	PUNCT
taxlaw-13219	310	50	shareholders	shareholder	NOUN
taxlaw-13219	310	51	and	and	CCONJ
taxlaw-13219	310	52	payors	payor	NOUN
taxlaw-13219	310	53	of	of	ADP
taxlaw-13219	310	54	various	various	ADJ
taxlaw-13219	310	55	type	type	NOUN
taxlaw-13219	310	56	of	of	ADP
taxlaw-13219	310	57	income	income	NOUN
taxlaw-13219	310	58	subject	subject	ADJ
taxlaw-13219	310	59	to	to	ADP
taxlaw-13219	310	60	income	income	NOUN
taxlaw-13219	310	61	gathering	gathering	NOUN
taxlaw-13219	310	62	.	.	PUNCT
taxlaw-13219	311	1	sharing	share	VERB
taxlaw-13219	311	2	this	this	DET
taxlaw-13219	311	3	tax	tax	NOUN
taxlaw-13219	311	4	information	information	NOUN
taxlaw-13219	311	5	with	with	ADP
taxlaw-13219	311	6	other	other	ADJ
taxlaw-13219	311	7	agencies	agency	NOUN
taxlaw-13219	311	8	might	might	AUX
taxlaw-13219	311	9	be	be	AUX
taxlaw-13219	311	10	costly	costly	ADJ
taxlaw-13219	311	11	(	(	PUNCT
taxlaw-13219	311	12	e.g.	e.g.	ADV
taxlaw-13219	311	13	,	,	PUNCT
taxlaw-13219	311	14	the	the	DET
taxlaw-13219	311	15	need	need	NOUN
taxlaw-13219	311	16	to	to	PART
taxlaw-13219	311	17	ensure	ensure	VERB
taxlaw-13219	311	18	that	that	SCONJ
taxlaw-13219	311	19	the	the	DET
taxlaw-13219	311	20	information	information	NOUN
taxlaw-13219	311	21	would	would	AUX
taxlaw-13219	311	22	not	not	PART
taxlaw-13219	311	23	leak	leak	VERB
taxlaw-13219	311	24	)	)	PUNCT
taxlaw-13219	311	25	and	and	CCONJ
taxlaw-13219	311	26	raises	raise	VERB
taxlaw-13219	311	27	a	a	DET
taxlaw-13219	311	28	long	long	ADJ
taxlaw-13219	311	29	list	list	NOUN
taxlaw-13219	311	30	of	of	ADP
taxlaw-13219	311	31	concerns	concern	NOUN
taxlaw-13219	311	32	.	.	PUNCT
taxlaw-13219	312	1	in	in	ADP
taxlaw-13219	312	2	sum	sum	NOUN
taxlaw-13219	312	3	,	,	PUNCT
taxlaw-13219	312	4	an	an	DET
taxlaw-13219	312	5	extensive	extensive	ADJ
taxlaw-13219	312	6	and	and	CCONJ
taxlaw-13219	312	7	unique	unique	ADJ
taxlaw-13219	312	8	database	database	NOUN
taxlaw-13219	312	9	about	about	ADP
taxlaw-13219	312	10	taxpayers	taxpayer	NOUN
taxlaw-13219	312	11	may	may	AUX
taxlaw-13219	312	12	give	give	VERB
taxlaw-13219	312	13	tax	tax	NOUN
taxlaw-13219	312	14	authorities	authority	NOUN
taxlaw-13219	312	15	a	a	DET
taxlaw-13219	312	16	comparative	comparative	ADJ
taxlaw-13219	312	17	advantage	advantage	NOUN
taxlaw-13219	312	18	relative	relative	ADJ
taxlaw-13219	312	19	56	56	NUM
taxlaw-13219	312	20	sartori	sartori	NOUN
taxlaw-13219	312	21	,	,	PUNCT
taxlaw-13219	312	22	supra	supra	PROPN
taxlaw-13219	312	23	note	note	PROPN
taxlaw-13219	312	24	12	12	NUM
taxlaw-13219	312	25	,	,	PUNCT
taxlaw-13219	312	26	at	at	ADP
taxlaw-13219	312	27	6	6	NUM
taxlaw-13219	312	28	.	.	NOUN
taxlaw-13219	312	29	57	57	NUM
taxlaw-13219	312	30	in	in	ADP
taxlaw-13219	312	31	an	an	DET
taxlaw-13219	312	32	early	early	ADJ
taxlaw-13219	312	33	version	version	NOUN
taxlaw-13219	312	34	of	of	ADP
taxlaw-13219	312	35	the	the	DET
taxlaw-13219	312	36	article	article	NOUN
taxlaw-13219	312	37	“	"	PUNCT
taxlaw-13219	312	38	theft	theft	NOUN
taxlaw-13219	312	39	and	and	CCONJ
taxlaw-13219	312	40	taxes	taxis	NOUN
taxlaw-13219	312	41	,	,	PUNCT
taxlaw-13219	312	42	”	"	PUNCT
taxlaw-13219	312	43	desai	desai	PROPN
taxlaw-13219	312	44	et	et	PROPN
taxlaw-13219	312	45	al	al	PROPN
taxlaw-13219	312	46	.	.	PROPN
taxlaw-13219	312	47	explained	explain	VERB
taxlaw-13219	312	48	that	that	SCONJ
taxlaw-13219	312	49	“	"	PUNCT
taxlaw-13219	312	50	economies	economy	NOUN
taxlaw-13219	312	51	of	of	ADP
taxlaw-13219	312	52	scope	scope	NOUN
taxlaw-13219	312	53	”	"	PUNCT
taxlaw-13219	312	54	may	may	AUX
taxlaw-13219	312	55	give	give	VERB
taxlaw-13219	312	56	tax	tax	NOUN
taxlaw-13219	312	57	authorities	authority	NOUN
taxlaw-13219	312	58	a	a	DET
taxlaw-13219	312	59	comparative	comparative	ADJ
taxlaw-13219	312	60	advantage	advantage	NOUN
taxlaw-13219	312	61	:	:	PUNCT
taxlaw-13219	312	62	“	"	PUNCT
taxlaw-13219	312	63	every	every	DET
taxlaw-13219	312	64	country	country	NOUN
taxlaw-13219	312	65	has	have	VERB
taxlaw-13219	312	66	a	a	DET
taxlaw-13219	312	67	government	government	NOUN
taxlaw-13219	312	68	agency	agency	NOUN
taxlaw-13219	312	69	specialized	specialize	VERB
taxlaw-13219	312	70	in	in	ADP
taxlaw-13219	312	71	collecting	collect	VERB
taxlaw-13219	312	72	revenues	revenue	NOUN
taxlaw-13219	312	73	.	.	PUNCT
taxlaw-13219	313	1	it	it	PRON
taxlaw-13219	313	2	is	be	AUX
taxlaw-13219	313	3	much	much	ADV
taxlaw-13219	313	4	easier	easy	ADJ
taxlaw-13219	313	5	,	,	PUNCT
taxlaw-13219	313	6	faster	fast	ADV
taxlaw-13219	313	7	,	,	PUNCT
taxlaw-13219	313	8	and	and	CCONJ
taxlaw-13219	313	9	more	more	ADV
taxlaw-13219	313	10	effective	effective	ADJ
taxlaw-13219	313	11	to	to	PART
taxlaw-13219	313	12	extend	extend	VERB
taxlaw-13219	313	13	the	the	DET
taxlaw-13219	313	14	tasks	task	NOUN
taxlaw-13219	313	15	of	of	ADP
taxlaw-13219	313	16	these	these	DET
taxlaw-13219	313	17	experts	expert	NOUN
taxlaw-13219	313	18	,	,	PUNCT
taxlaw-13219	313	19	than	than	SCONJ
taxlaw-13219	313	20	to	to	PART
taxlaw-13219	313	21	create	create	VERB
taxlaw-13219	313	22	another	another	DET
taxlaw-13219	313	23	ad	ad	NOUN
taxlaw-13219	313	24	hoc	hoc	X
taxlaw-13219	313	25	agency	agency	NOUN
taxlaw-13219	313	26	.	.	PUNCT
taxlaw-13219	314	1	for	for	ADP
taxlaw-13219	314	2	example	example	NOUN
taxlaw-13219	314	3	,	,	PUNCT
taxlaw-13219	314	4	in	in	ADP
taxlaw-13219	314	5	russia	russia	PROPN
taxlaw-13219	314	6	,	,	PUNCT
taxlaw-13219	314	7	when	when	SCONJ
taxlaw-13219	314	8	the	the	DET
taxlaw-13219	314	9	local	local	ADJ
taxlaw-13219	314	10	securities	security	NOUN
taxlaw-13219	314	11	and	and	CCONJ
taxlaw-13219	314	12	exchange	exchange	PROPN
taxlaw-13219	314	13	commission	commission	PROPN
taxlaw-13219	314	14	wanted	want	VERB
taxlaw-13219	314	15	to	to	PART
taxlaw-13219	314	16	improve	improve	VERB
taxlaw-13219	314	17	enforcement	enforcement	NOUN
taxlaw-13219	314	18	,	,	PUNCT
taxlaw-13219	314	19	they	they	PRON
taxlaw-13219	314	20	asked	ask	VERB
taxlaw-13219	314	21	the	the	DET
taxlaw-13219	314	22	tax	tax	NOUN
taxlaw-13219	314	23	police	police	NOUN
taxlaw-13219	314	24	for	for	ADP
taxlaw-13219	314	25	assistance	assistance	NOUN
taxlaw-13219	314	26	as	as	SCONJ
taxlaw-13219	314	27	they	they	PRON
taxlaw-13219	314	28	were	be	AUX
taxlaw-13219	314	29	the	the	DET
taxlaw-13219	314	30	only	only	ADJ
taxlaw-13219	314	31	ones	one	NOUN
taxlaw-13219	314	32	with	with	ADP
taxlaw-13219	314	33	the	the	DET
taxlaw-13219	314	34	appropriate	appropriate	ADJ
taxlaw-13219	314	35	expertise	expertise	NOUN
taxlaw-13219	314	36	.	.	PUNCT
taxlaw-13219	315	1	in	in	ADP
taxlaw-13219	315	2	the	the	DET
taxlaw-13219	315	3	united	united	PROPN
taxlaw-13219	315	4	states	states	PROPN
taxlaw-13219	315	5	in	in	ADP
taxlaw-13219	315	6	1909	1909	NUM
taxlaw-13219	315	7	,	,	PUNCT
taxlaw-13219	315	8	this	this	DET
taxlaw-13219	315	9	extension	extension	NOUN
taxlaw-13219	315	10	of	of	ADP
taxlaw-13219	315	11	the	the	DET
taxlaw-13219	315	12	tax	tax	NOUN
taxlaw-13219	315	13	authorities	authority	NOUN
taxlaw-13219	315	14	’	'	PUNCT
taxlaw-13219	315	15	scope	scope	NOUN
taxlaw-13219	315	16	to	to	ADP
taxlaw-13219	315	17	corporate	corporate	ADJ
taxlaw-13219	315	18	returns	return	NOUN
taxlaw-13219	315	19	was	be	AUX
taxlaw-13219	315	20	apparently	apparently	ADV
taxlaw-13219	315	21	well	well	ADV
taxlaw-13219	315	22	within	within	ADP
taxlaw-13219	315	23	their	their	PRON
taxlaw-13219	315	24	existing	exist	VERB
taxlaw-13219	315	25	capabilities	capability	NOUN
taxlaw-13219	315	26	.	.	PUNCT
taxlaw-13219	316	1	this	this	DET
taxlaw-13219	316	2	explanation	explanation	NOUN
taxlaw-13219	316	3	may	may	AUX
taxlaw-13219	316	4	be	be	AUX
taxlaw-13219	316	5	less	less	ADV
taxlaw-13219	316	6	compelling	compelling	ADJ
taxlaw-13219	316	7	for	for	ADP
taxlaw-13219	316	8	a	a	DET
taxlaw-13219	316	9	country	country	NOUN
taxlaw-13219	316	10	like	like	ADP
taxlaw-13219	316	11	the	the	DET
taxlaw-13219	316	12	united	united	PROPN
taxlaw-13219	316	13	states	states	PROPN
taxlaw-13219	316	14	today	today	NOUN
taxlaw-13219	316	15	,	,	PUNCT
taxlaw-13219	316	16	where	where	SCONJ
taxlaw-13219	316	17	an	an	DET
taxlaw-13219	316	18	agency	agency	NOUN
taxlaw-13219	316	19	solely	solely	ADV
taxlaw-13219	316	20	dedicated	dedicated	ADJ
taxlaw-13219	316	21	to	to	ADP
taxlaw-13219	316	22	the	the	DET
taxlaw-13219	316	23	enforcement	enforcement	NOUN
taxlaw-13219	316	24	of	of	ADP
taxlaw-13219	316	25	security	security	NOUN
taxlaw-13219	316	26	laws	law	NOUN
taxlaw-13219	316	27	has	have	AUX
taxlaw-13219	316	28	been	be	AUX
taxlaw-13219	316	29	in	in	ADP
taxlaw-13219	316	30	place	place	NOUN
taxlaw-13219	316	31	for	for	ADP
taxlaw-13219	316	32	the	the	DET
taxlaw-13219	316	33	last	last	ADJ
taxlaw-13219	316	34	seventy	seventy	NUM
taxlaw-13219	316	35	years	year	NOUN
taxlaw-13219	316	36	.	.	PUNCT
taxlaw-13219	316	37	”	"	PUNCT
taxlaw-13219	317	1	(	(	PUNCT
taxlaw-13219	317	2	see	see	VERB
taxlaw-13219	317	3	https://www.ecgi.global/sites/default/files/working_papers/	https://www.ecgi.global/sites/default/files/working_papers/	NOUN
taxlaw-13219	317	4	documents	document	NOUN
taxlaw-13219	317	5	/	/	SYM
taxlaw-13219	317	6	ssrn	ssrn	NOUN
taxlaw-13219	317	7	-	-	PUNCT
taxlaw-13219	317	8	id629350.pdf	id629350.pdf	ADJ
taxlaw-13219	317	9	)	)	PUNCT
taxlaw-13219	317	10	.	.	PUNCT
taxlaw-13219	318	1	58	58	NUM
taxlaw-13219	318	2	memorandum	memorandum	NOUN
taxlaw-13219	318	3	from	from	ADP
taxlaw-13219	318	4	the	the	DET
taxlaw-13219	318	5	office	office	NOUN
taxlaw-13219	318	6	of	of	ADP
taxlaw-13219	318	7	chief	chief	ADJ
taxlaw-13219	318	8	counsel	counsel	NOUN
taxlaw-13219	318	9	internal	internal	ADJ
taxlaw-13219	318	10	revenue	revenue	NOUN
taxlaw-13219	318	11	service	service	NOUN
taxlaw-13219	318	12	to	to	ADP
taxlaw-13219	318	13	technical	technical	ADJ
taxlaw-13219	318	14	advisor	advisor	NOUN
taxlaw-13219	318	15	,	,	PUNCT
taxlaw-13219	318	16	criminal	criminal	ADJ
taxlaw-13219	318	17	investigation	investigation	NOUN
taxlaw-13219	318	18	office	office	NOUN
taxlaw-13219	318	19	of	of	ADP
taxlaw-13219	318	20	governmental	governmental	ADJ
taxlaw-13219	318	21	liaison	liaison	NOUN
taxlaw-13219	318	22	and	and	CCONJ
taxlaw-13219	318	23	disclosure	disclosure	NOUN
taxlaw-13219	318	24	,	,	PUNCT
taxlaw-13219	318	25	(	(	PUNCT
taxlaw-13219	318	26	july	july	PROPN
taxlaw-13219	318	27	18	18	NUM
taxlaw-13219	318	28	,	,	PUNCT
taxlaw-13219	318	29	2011	2011	NUM
taxlaw-13219	318	30	)	)	PUNCT
taxlaw-13219	318	31	(	(	PUNCT
taxlaw-13219	318	32	on	on	ADP
taxlaw-13219	318	33	file	file	NOUN
taxlaw-13219	318	34	with	with	ADP
taxlaw-13219	318	35	the	the	DET
taxlaw-13219	318	36	irs	irs	PROPN
taxlaw-13219	318	37	)	)	PUNCT
taxlaw-13219	318	38	.	.	PUNCT
taxlaw-13219	319	1	68	68	NUM
taxlaw-13219	319	2	columbia	columbia	PROPN
taxlaw-13219	319	3	journal	journal	NOUN
taxlaw-13219	319	4	of	of	ADP
taxlaw-13219	319	5	tax	tax	NOUN
taxlaw-13219	319	6	law	law	NOUN
taxlaw-13219	320	1	[	[	X
taxlaw-13219	320	2	vol	vol	X
taxlaw-13219	320	3	16:1	16:1	NUM
taxlaw-13219	320	4	to	to	ADP
taxlaw-13219	320	5	other	other	ADJ
taxlaw-13219	320	6	agencies	agency	NOUN
taxlaw-13219	320	7	,	,	PUNCT
taxlaw-13219	320	8	including	include	VERB
taxlaw-13219	320	9	the	the	DET
taxlaw-13219	320	10	sec	sec	PROPN
taxlaw-13219	320	11	in	in	ADP
taxlaw-13219	320	12	investigating	investigate	VERB
taxlaw-13219	320	13	diversion	diversion	NOUN
taxlaw-13219	320	14	activity	activity	NOUN
taxlaw-13219	320	15	,	,	PUNCT
taxlaw-13219	320	16	which	which	PRON
taxlaw-13219	320	17	harms	harm	VERB
taxlaw-13219	320	18	both	both	CCONJ
taxlaw-13219	320	19	the	the	DET
taxlaw-13219	320	20	government	government	NOUN
taxlaw-13219	320	21	and	and	CCONJ
taxlaw-13219	320	22	outside	outside	ADJ
taxlaw-13219	320	23	shareholders	shareholder	NOUN
taxlaw-13219	320	24	.	.	PUNCT
taxlaw-13219	321	1	2	2	X
taxlaw-13219	321	2	.	.	X
taxlaw-13219	321	3	“	"	PUNCT
taxlaw-13219	321	4	skin	skin	NOUN
taxlaw-13219	321	5	in	in	ADP
taxlaw-13219	321	6	the	the	DET
taxlaw-13219	321	7	(	(	PUNCT
taxlaw-13219	321	8	disclosure	disclosure	NOUN
taxlaw-13219	321	9	)	)	PUNCT
taxlaw-13219	321	10	game	game	NOUN
taxlaw-13219	321	11	”	"	PUNCT
taxlaw-13219	321	12	sec	sec	PROPN
taxlaw-13219	321	13	enforcement	enforcement	NOUN
taxlaw-13219	321	14	against	against	ADP
taxlaw-13219	321	15	management	management	NOUN
taxlaw-13219	321	16	who	who	PRON
taxlaw-13219	321	17	manipulate	manipulate	VERB
taxlaw-13219	321	18	financial	financial	ADJ
taxlaw-13219	321	19	reports	report	NOUN
taxlaw-13219	321	20	(	(	PUNCT
taxlaw-13219	321	21	e.g.	e.g.	ADV
taxlaw-13219	321	22	,	,	PUNCT
taxlaw-13219	321	23	transferring	transfer	VERB
taxlaw-13219	321	24	sales	sale	NOUN
taxlaw-13219	321	25	from	from	ADP
taxlaw-13219	321	26	one	one	NUM
taxlaw-13219	321	27	market	market	NOUN
taxlaw-13219	321	28	to	to	ADP
taxlaw-13219	321	29	another	another	PRON
taxlaw-13219	321	30	)	)	PUNCT
taxlaw-13219	321	31	or	or	CCONJ
taxlaw-13219	321	32	inflate	inflate	VERB
taxlaw-13219	321	33	earnings	earning	NOUN
taxlaw-13219	321	34	faces	face	VERB
taxlaw-13219	321	35	a	a	DET
taxlaw-13219	321	36	complex	complex	ADJ
taxlaw-13219	321	37	challenge	challenge	NOUN
taxlaw-13219	321	38	.	.	PUNCT
taxlaw-13219	322	1	given	give	VERB
taxlaw-13219	322	2	the	the	DET
taxlaw-13219	322	3	considerable	considerable	ADJ
taxlaw-13219	322	4	discretion	discretion	NOUN
taxlaw-13219	322	5	management	management	NOUN
taxlaw-13219	322	6	has	have	AUX
taxlaw-13219	322	7	in	in	ADP
taxlaw-13219	322	8	making	make	VERB
taxlaw-13219	322	9	choices	choice	NOUN
taxlaw-13219	322	10	that	that	PRON
taxlaw-13219	322	11	will	will	AUX
taxlaw-13219	322	12	affect	affect	VERB
taxlaw-13219	322	13	the	the	DET
taxlaw-13219	322	14	reported	report	VERB
taxlaw-13219	322	15	income	income	NOUN
taxlaw-13219	322	16	,	,	PUNCT
taxlaw-13219	322	17	it	it	PRON
taxlaw-13219	322	18	may	may	AUX
taxlaw-13219	322	19	be	be	AUX
taxlaw-13219	322	20	difficult	difficult	ADJ
taxlaw-13219	322	21	for	for	SCONJ
taxlaw-13219	322	22	the	the	DET
taxlaw-13219	322	23	sec	sec	PROPN
taxlaw-13219	322	24	to	to	PART
taxlaw-13219	322	25	distinguish	distinguish	VERB
taxlaw-13219	322	26	between	between	ADP
taxlaw-13219	322	27	changes	change	NOUN
taxlaw-13219	322	28	in	in	ADP
taxlaw-13219	322	29	financial	financial	ADJ
taxlaw-13219	322	30	reports	report	NOUN
taxlaw-13219	322	31	attributable	attributable	ADJ
taxlaw-13219	322	32	to	to	ADP
taxlaw-13219	322	33	the	the	DET
taxlaw-13219	322	34	operation	operation	NOUN
taxlaw-13219	322	35	of	of	ADP
taxlaw-13219	322	36	the	the	DET
taxlaw-13219	322	37	firm	firm	NOUN
taxlaw-13219	322	38	and	and	CCONJ
taxlaw-13219	322	39	those	those	PRON
taxlaw-13219	322	40	that	that	PRON
taxlaw-13219	322	41	are	be	AUX
taxlaw-13219	322	42	attributable	attributable	ADJ
taxlaw-13219	322	43	to	to	ADP
taxlaw-13219	322	44	manipulation	manipulation	NOUN
taxlaw-13219	322	45	by	by	ADP
taxlaw-13219	322	46	management	management	NOUN
taxlaw-13219	322	47	.	.	PUNCT
taxlaw-13219	323	1	more	more	ADV
taxlaw-13219	323	2	specifically	specifically	ADV
taxlaw-13219	323	3	,	,	PUNCT
taxlaw-13219	323	4	management	management	NOUN
taxlaw-13219	323	5	can	can	AUX
taxlaw-13219	323	6	influence	influence	VERB
taxlaw-13219	323	7	financial	financial	ADJ
taxlaw-13219	323	8	reports	report	NOUN
taxlaw-13219	323	9	through	through	ADP
taxlaw-13219	323	10	legal	legal	ADJ
taxlaw-13219	323	11	activities	activity	NOUN
taxlaw-13219	323	12	,	,	PUNCT
taxlaw-13219	323	13	which	which	PRON
taxlaw-13219	323	14	are	be	AUX
taxlaw-13219	323	15	“	"	PUNCT
taxlaw-13219	323	16	within	within	ADP
taxlaw-13219	323	17	the	the	DET
taxlaw-13219	323	18	discretion	discretion	NOUN
taxlaw-13219	323	19	allowed	allow	VERB
taxlaw-13219	323	20	by	by	ADP
taxlaw-13219	323	21	law,”59	law,”59	NOUN
taxlaw-13219	323	22	and	and	CCONJ
taxlaw-13219	323	23	thus	thus	ADV
taxlaw-13219	323	24	it	it	PRON
taxlaw-13219	323	25	may	may	AUX
taxlaw-13219	323	26	be	be	AUX
taxlaw-13219	323	27	impossible	impossible	ADJ
taxlaw-13219	323	28	for	for	SCONJ
taxlaw-13219	323	29	the	the	DET
taxlaw-13219	323	30	sec	sec	PROPN
taxlaw-13219	323	31	or	or	CCONJ
taxlaw-13219	323	32	the	the	DET
taxlaw-13219	323	33	doj	doj	PROPN
taxlaw-13219	323	34	to	to	PART
taxlaw-13219	323	35	punish	punish	VERB
taxlaw-13219	323	36	managers	manager	NOUN
taxlaw-13219	323	37	who	who	PRON
taxlaw-13219	323	38	are	be	AUX
taxlaw-13219	323	39	involved	involve	VERB
taxlaw-13219	323	40	in	in	ADP
taxlaw-13219	323	41	such	such	ADJ
taxlaw-13219	323	42	“	"	PUNCT
taxlaw-13219	323	43	legal	legal	ADJ
taxlaw-13219	323	44	”	"	PUNCT
taxlaw-13219	323	45	manipulation	manipulation	NOUN
taxlaw-13219	323	46	.	.	PUNCT
taxlaw-13219	324	1	the	the	DET
taxlaw-13219	324	2	information	information	NOUN
taxlaw-13219	324	3	contained	contain	VERB
taxlaw-13219	324	4	in	in	ADP
taxlaw-13219	324	5	tax	tax	NOUN
taxlaw-13219	324	6	returns	return	NOUN
taxlaw-13219	324	7	concerning	concern	VERB
taxlaw-13219	324	8	the	the	DET
taxlaw-13219	324	9	health	health	NOUN
taxlaw-13219	324	10	of	of	ADP
taxlaw-13219	324	11	the	the	DET
taxlaw-13219	324	12	corporation	corporation	NOUN
taxlaw-13219	324	13	is	be	AUX
taxlaw-13219	324	14	distinguishable	distinguishable	ADJ
taxlaw-13219	324	15	from	from	ADP
taxlaw-13219	324	16	the	the	DET
taxlaw-13219	324	17	information	information	NOUN
taxlaw-13219	324	18	contained	contain	VERB
taxlaw-13219	324	19	in	in	ADP
taxlaw-13219	324	20	financial	financial	ADJ
taxlaw-13219	324	21	statements	statement	NOUN
taxlaw-13219	324	22	.	.	PUNCT
taxlaw-13219	325	1	the	the	DET
taxlaw-13219	325	2	reason	reason	NOUN
taxlaw-13219	325	3	is	be	AUX
taxlaw-13219	325	4	straightforward	straightforward	ADJ
taxlaw-13219	325	5	:	:	PUNCT
taxlaw-13219	325	6	companies	company	NOUN
taxlaw-13219	325	7	have	have	VERB
taxlaw-13219	325	8	“	"	PUNCT
taxlaw-13219	325	9	skin	skin	NOUN
taxlaw-13219	325	10	in	in	ADP
taxlaw-13219	325	11	the	the	DET
taxlaw-13219	325	12	game	game	NOUN
taxlaw-13219	325	13	”	"	PUNCT
taxlaw-13219	325	14	when	when	SCONJ
taxlaw-13219	325	15	their	their	PRON
taxlaw-13219	325	16	tax	tax	NOUN
taxlaw-13219	325	17	returns	return	NOUN
taxlaw-13219	325	18	are	be	AUX
taxlaw-13219	325	19	filed	file	VERB
taxlaw-13219	325	20	with	with	ADP
taxlaw-13219	325	21	the	the	DET
taxlaw-13219	325	22	tax	tax	NOUN
taxlaw-13219	325	23	authorities	authority	NOUN
taxlaw-13219	325	24	,	,	PUNCT
taxlaw-13219	325	25	since	since	SCONJ
taxlaw-13219	325	26	tax	tax	NOUN
taxlaw-13219	325	27	return	return	NOUN
taxlaw-13219	325	28	information	information	NOUN
taxlaw-13219	325	29	has	have	VERB
taxlaw-13219	325	30	a	a	DET
taxlaw-13219	325	31	direct	direct	ADJ
taxlaw-13219	325	32	influence	influence	NOUN
taxlaw-13219	325	33	over	over	ADP
taxlaw-13219	325	34	the	the	DET
taxlaw-13219	325	35	company	company	NOUN
taxlaw-13219	325	36	’s	’s	PART
taxlaw-13219	325	37	tax	tax	NOUN
taxlaw-13219	325	38	liability.60	liability.60	PROPN
taxlaw-13219	325	39	while	while	SCONJ
taxlaw-13219	325	40	managers	manager	NOUN
taxlaw-13219	325	41	may	may	AUX
taxlaw-13219	325	42	indeed	indeed	ADV
taxlaw-13219	325	43	manipulate	manipulate	VERB
taxlaw-13219	325	44	the	the	DET
taxlaw-13219	325	45	information	information	NOUN
taxlaw-13219	325	46	contained	contain	VERB
taxlaw-13219	325	47	in	in	ADP
taxlaw-13219	325	48	corporate	corporate	ADJ
taxlaw-13219	325	49	tax	tax	NOUN
taxlaw-13219	325	50	returns	return	NOUN
taxlaw-13219	325	51	(	(	PUNCT
taxlaw-13219	325	52	to	to	PART
taxlaw-13219	325	53	reduce	reduce	VERB
taxlaw-13219	325	54	their	their	PRON
taxlaw-13219	325	55	taxable	taxable	ADJ
taxlaw-13219	325	56	income	income	NOUN
taxlaw-13219	325	57	)	)	PUNCT
taxlaw-13219	325	58	,	,	PUNCT
taxlaw-13219	325	59	the	the	DET
taxlaw-13219	325	60	direction	direction	NOUN
taxlaw-13219	325	61	will	will	AUX
taxlaw-13219	325	62	most	most	ADV
taxlaw-13219	325	63	probably	probably	ADV
taxlaw-13219	325	64	be	be	AUX
taxlaw-13219	325	65	different	different	ADJ
taxlaw-13219	325	66	than	than	ADP
taxlaw-13219	325	67	the	the	DET
taxlaw-13219	325	68	direction	direction	NOUN
taxlaw-13219	325	69	of	of	ADP
taxlaw-13219	325	70	manipulation	manipulation	NOUN
taxlaw-13219	325	71	of	of	ADP
taxlaw-13219	325	72	financial	financial	ADJ
taxlaw-13219	325	73	returns	return	NOUN
taxlaw-13219	325	74	.	.	PUNCT
taxlaw-13219	326	1	the	the	DET
taxlaw-13219	326	2	existence	existence	NOUN
taxlaw-13219	326	3	of	of	ADP
taxlaw-13219	326	4	two	two	NUM
taxlaw-13219	326	5	independent	independent	ADJ
taxlaw-13219	326	6	sources	source	NOUN
taxlaw-13219	326	7	of	of	ADP
taxlaw-13219	326	8	information	information	NOUN
taxlaw-13219	326	9	can	can	AUX
taxlaw-13219	326	10	enable	enable	VERB
taxlaw-13219	326	11	market	market	NOUN
taxlaw-13219	326	12	participants	participant	NOUN
taxlaw-13219	326	13	to	to	ADP
taxlaw-13219	326	14	each	each	DET
taxlaw-13219	326	15	other	other	ADJ
taxlaw-13219	326	16	and	and	CCONJ
taxlaw-13219	326	17	gain	gain	VERB
taxlaw-13219	326	18	insight	insight	NOUN
taxlaw-13219	326	19	into	into	ADP
taxlaw-13219	326	20	the	the	DET
taxlaw-13219	326	21	company	company	NOUN
taxlaw-13219	326	22	’s	’s	PART
taxlaw-13219	326	23	situation	situation	NOUN
taxlaw-13219	326	24	that	that	PRON
taxlaw-13219	326	25	could	could	AUX
taxlaw-13219	326	26	not	not	PART
taxlaw-13219	326	27	be	be	AUX
taxlaw-13219	326	28	garnered	garner	VERB
taxlaw-13219	326	29	from	from	ADP
taxlaw-13219	326	30	financial	financial	ADJ
taxlaw-13219	326	31	statements	statement	NOUN
taxlaw-13219	326	32	alone	alone	ADV
taxlaw-13219	326	33	.	.	PUNCT
taxlaw-13219	327	1	this	this	DET
taxlaw-13219	327	2	automatic	automatic	ADJ
taxlaw-13219	327	3	incentive	incentive	NOUN
taxlaw-13219	327	4	does	do	AUX
taxlaw-13219	327	5	not	not	PART
taxlaw-13219	327	6	require	require	VERB
taxlaw-13219	327	7	identifying	identify	VERB
taxlaw-13219	327	8	the	the	DET
taxlaw-13219	327	9	source	source	NOUN
taxlaw-13219	327	10	of	of	ADP
taxlaw-13219	327	11	the	the	DET
taxlaw-13219	327	12	increase	increase	NOUN
taxlaw-13219	327	13	in	in	ADP
taxlaw-13219	327	14	the	the	DET
taxlaw-13219	327	15	reported	reported	ADJ
taxlaw-13219	327	16	income	income	NOUN
taxlaw-13219	327	17	.	.	PUNCT
taxlaw-13219	328	1	corporate	corporate	ADJ
taxlaw-13219	328	2	tax	tax	NOUN
taxlaw-13219	328	3	can	can	AUX
taxlaw-13219	328	4	reduce	reduce	VERB
taxlaw-13219	328	5	the	the	DET
taxlaw-13219	328	6	incentive	incentive	NOUN
taxlaw-13219	328	7	to	to	PART
taxlaw-13219	328	8	inflate	inflate	VERB
taxlaw-13219	328	9	income	income	NOUN
taxlaw-13219	328	10	by	by	ADP
taxlaw-13219	328	11	using	use	VERB
taxlaw-13219	328	12	transactions	transaction	NOUN
taxlaw-13219	328	13	that	that	PRON
taxlaw-13219	328	14	are	be	AUX
taxlaw-13219	328	15	legally	legally	ADV
taxlaw-13219	328	16	permissible	permissible	ADJ
taxlaw-13219	328	17	,	,	PUNCT
taxlaw-13219	328	18	and	and	CCONJ
taxlaw-13219	328	19	thus	thus	ADV
taxlaw-13219	328	20	would	would	AUX
taxlaw-13219	328	21	survive	survive	VERB
taxlaw-13219	328	22	sec	sec	PROPN
taxlaw-13219	328	23	scrutiny	scrutiny	NOUN
taxlaw-13219	328	24	,	,	PUNCT
taxlaw-13219	328	25	and	and	CCONJ
taxlaw-13219	328	26	“	"	PUNCT
taxlaw-13219	328	27	yet	yet	ADV
taxlaw-13219	328	28	that	that	PRON
taxlaw-13219	328	29	serve	serve	VERB
taxlaw-13219	328	30	no	no	DET
taxlaw-13219	328	31	good	good	ADJ
taxlaw-13219	328	32	social	social	ADJ
taxlaw-13219	328	33	purpose	purpose	NOUN
taxlaw-13219	328	34	beyond	beyond	ADP
taxlaw-13219	328	35	advancing	advance	VERB
taxlaw-13219	328	36	the	the	DET
taxlaw-13219	328	37	managers	manager	NOUN
taxlaw-13219	328	38	’	’	PART
taxlaw-13219	328	39	income	income	NOUN
taxlaw-13219	328	40	manipulation	manipulation	NOUN
taxlaw-13219	328	41	goal	goal	NOUN
taxlaw-13219	328	42	.	.	PUNCT
taxlaw-13219	329	1	”61	”61	NOUN
taxlaw-13219	329	2	since	since	SCONJ
taxlaw-13219	329	3	corporate	corporate	ADJ
taxlaw-13219	329	4	tax	tax	NOUN
taxlaw-13219	329	5	can	can	AUX
taxlaw-13219	329	6	impose	impose	VERB
taxlaw-13219	329	7	a	a	DET
taxlaw-13219	329	8	levy	levy	NOUN
taxlaw-13219	329	9	on	on	ADP
taxlaw-13219	329	10	corporate	corporate	ADJ
taxlaw-13219	329	11	income	income	NOUN
taxlaw-13219	329	12	(	(	PUNCT
taxlaw-13219	329	13	while	while	SCONJ
taxlaw-13219	329	14	the	the	DET
taxlaw-13219	329	15	sec	sec	PROPN
taxlaw-13219	329	16	can	can	AUX
taxlaw-13219	329	17	not	not	PART
taxlaw-13219	329	18	do	do	VERB
taxlaw-13219	329	19	so	so	ADV
taxlaw-13219	329	20	)	)	PUNCT
taxlaw-13219	329	21	,	,	PUNCT
taxlaw-13219	329	22	it	it	PRON
taxlaw-13219	329	23	has	have	VERB
taxlaw-13219	329	24	a	a	DET
taxlaw-13219	329	25	comparative	comparative	ADJ
taxlaw-13219	329	26	advantage	advantage	NOUN
taxlaw-13219	329	27	in	in	ADP
taxlaw-13219	329	28	coping	cope	VERB
taxlaw-13219	329	29	with	with	ADP
taxlaw-13219	329	30	the	the	DET
taxlaw-13219	329	31	earning	earn	VERB
taxlaw-13219	329	32	management	management	NOUN
taxlaw-13219	329	33	problem	problem	NOUN
taxlaw-13219	329	34	and	and	CCONJ
taxlaw-13219	329	35	in	in	ADP
taxlaw-13219	329	36	providing	provide	VERB
taxlaw-13219	329	37	valuable	valuable	ADJ
taxlaw-13219	329	38	information	information	NOUN
taxlaw-13219	329	39	to	to	ADP
taxlaw-13219	329	40	the	the	DET
taxlaw-13219	329	41	market	market	NOUN
taxlaw-13219	329	42	.	.	PUNCT
taxlaw-13219	330	1	it	it	PRON
taxlaw-13219	330	2	should	should	AUX
taxlaw-13219	330	3	be	be	AUX
taxlaw-13219	330	4	noted	note	VERB
taxlaw-13219	330	5	that	that	SCONJ
taxlaw-13219	330	6	other	other	ADJ
taxlaw-13219	330	7	corporate	corporate	ADJ
taxlaw-13219	330	8	governance	governance	NOUN
taxlaw-13219	330	9	mechanisms	mechanism	NOUN
taxlaw-13219	330	10	have	have	VERB
taxlaw-13219	330	11	a	a	DET
taxlaw-13219	330	12	real	real	ADJ
taxlaw-13219	330	13	challenge	challenge	NOUN
taxlaw-13219	330	14	in	in	ADP
taxlaw-13219	330	15	coping	cope	VERB
taxlaw-13219	330	16	with	with	ADP
taxlaw-13219	330	17	the	the	DET
taxlaw-13219	330	18	earning	earn	VERB
taxlaw-13219	330	19	management	management	NOUN
taxlaw-13219	330	20	problem	problem	NOUN
taxlaw-13219	330	21	and	and	CCONJ
taxlaw-13219	330	22	some	some	DET
taxlaw-13219	330	23	corporate	corporate	ADJ
taxlaw-13219	330	24	59	59	NUM
taxlaw-13219	330	25	eitan	eitan	PROPN
taxlaw-13219	330	26	goldman	goldman	PROPN
taxlaw-13219	330	27	&	&	CCONJ
taxlaw-13219	330	28	steve	steve	PROPN
taxlaw-13219	330	29	l.	l.	PROPN
taxlaw-13219	330	30	slezak	slezak	PROPN
taxlaw-13219	330	31	,	,	PUNCT
taxlaw-13219	330	32	an	an	DET
taxlaw-13219	330	33	equilibrium	equilibrium	NOUN
taxlaw-13219	330	34	model	model	NOUN
taxlaw-13219	330	35	of	of	ADP
taxlaw-13219	330	36	incentive	incentive	NOUN
taxlaw-13219	330	37	contracts	contract	NOUN
taxlaw-13219	330	38	in	in	ADP
taxlaw-13219	330	39	the	the	DET
taxlaw-13219	330	40	presence	presence	NOUN
taxlaw-13219	330	41	of	of	ADP
taxlaw-13219	330	42	information	information	NOUN
taxlaw-13219	330	43	manipulation	manipulation	NOUN
taxlaw-13219	330	44	,	,	PUNCT
taxlaw-13219	330	45	80	80	NUM
taxlaw-13219	330	46	j.	j.	NOUN
taxlaw-13219	330	47	of	of	ADP
taxlaw-13219	330	48	fin	fin	PROPN
taxlaw-13219	330	49	.	.	PUNCT
taxlaw-13219	331	1	econ	econ	PROPN
taxlaw-13219	331	2	.	.	PUNCT
taxlaw-13219	332	1	603	603	NUM
taxlaw-13219	332	2	,	,	PUNCT
taxlaw-13219	332	3	604	604	NUM
taxlaw-13219	332	4	(	(	PUNCT
taxlaw-13219	332	5	2006	2006	NUM
taxlaw-13219	332	6	)	)	PUNCT
taxlaw-13219	332	7	.	.	PUNCT
taxlaw-13219	333	1	60	60	NUM
taxlaw-13219	333	2	see	see	VERB
taxlaw-13219	333	3	tanya	tanya	PROPN
taxlaw-13219	333	4	tang	tang	PROPN
taxlaw-13219	333	5	,	,	PUNCT
taxlaw-13219	333	6	does	do	VERB
taxlaw-13219	333	7	book	book	NOUN
taxlaw-13219	333	8	-	-	PUNCT
taxlaw-13219	333	9	tax	tax	NOUN
taxlaw-13219	333	10	conformity	conformity	NOUN
taxlaw-13219	333	11	deter	deter	VERB
taxlaw-13219	333	12	opportunistic	opportunistic	ADJ
taxlaw-13219	333	13	book	book	NOUN
taxlaw-13219	333	14	and	and	CCONJ
taxlaw-13219	333	15	tax	tax	NOUN
taxlaw-13219	333	16	reporting	reporting	NOUN
taxlaw-13219	333	17	?	?	PUNCT
taxlaw-13219	334	1	an	an	DET
taxlaw-13219	334	2	international	international	ADJ
taxlaw-13219	334	3	analysis	analysis	NOUN
taxlaw-13219	334	4	,	,	PUNCT
taxlaw-13219	334	5	24	24	NUM
taxlaw-13219	334	6	eur	eur	NOUN
taxlaw-13219	334	7	.	.	PUNCT
taxlaw-13219	335	1	acct	acct	NOUN
taxlaw-13219	335	2	.	.	PUNCT
taxlaw-13219	336	1	rev	rev	PROPN
taxlaw-13219	336	2	.	.	PROPN
taxlaw-13219	336	3	3	3	NUM
taxlaw-13219	336	4	,	,	PUNCT
taxlaw-13219	336	5	441	441	NUM
taxlaw-13219	336	6	-	-	SYM
taxlaw-13219	336	7	469	469	NUM
taxlaw-13219	336	8	(	(	PUNCT
taxlaw-13219	336	9	2015	2015	NUM
taxlaw-13219	336	10	)	)	PUNCT
taxlaw-13219	336	11	.	.	PUNCT
taxlaw-13219	337	1	(	(	PUNCT
taxlaw-13219	337	2	using	use	VERB
taxlaw-13219	337	3	publicly	publicly	ADV
taxlaw-13219	337	4	available	available	ADJ
taxlaw-13219	337	5	financial	financial	ADJ
taxlaw-13219	337	6	statements	statement	NOUN
taxlaw-13219	337	7	from	from	ADP
taxlaw-13219	337	8	1994	1994	NUM
taxlaw-13219	337	9	to	to	ADP
taxlaw-13219	337	10	2007	2007	NUM
taxlaw-13219	337	11	for	for	ADP
taxlaw-13219	337	12	16,739	16,739	NUM
taxlaw-13219	337	13	firms	firm	NOUN
taxlaw-13219	337	14	across	across	ADP
taxlaw-13219	337	15	32	32	NUM
taxlaw-13219	337	16	countries	country	NOUN
taxlaw-13219	337	17	,	,	PUNCT
taxlaw-13219	337	18	the	the	DET
taxlaw-13219	337	19	article	article	NOUN
taxlaw-13219	337	20	constructs	construct	VERB
taxlaw-13219	337	21	“	"	PUNCT
taxlaw-13219	337	22	a	a	DET
taxlaw-13219	337	23	new	new	ADJ
taxlaw-13219	337	24	proxy	proxy	NOUN
taxlaw-13219	337	25	for	for	ADP
taxlaw-13219	337	26	mandatory	mandatory	ADJ
taxlaw-13219	337	27	conformity	conformity	NOUN
taxlaw-13219	337	28	and	and	CCONJ
taxlaw-13219	337	29	document[s	document[s	PROPN
taxlaw-13219	337	30	]	]	PUNCT
taxlaw-13219	337	31	that	that	SCONJ
taxlaw-13219	337	32	high	high	ADJ
taxlaw-13219	337	33	book	book	NOUN
taxlaw-13219	337	34	-	-	PUNCT
taxlaw-13219	337	35	tax	tax	NOUN
taxlaw-13219	337	36	conformity	conformity	NOUN
taxlaw-13219	337	37	is	be	AUX
taxlaw-13219	337	38	associated	associate	VERB
taxlaw-13219	337	39	with	with	ADP
taxlaw-13219	337	40	lower	low	ADJ
taxlaw-13219	337	41	levels	level	NOUN
taxlaw-13219	337	42	of	of	ADP
taxlaw-13219	337	43	earnings	earning	NOUN
taxlaw-13219	337	44	management	management	NOUN
taxlaw-13219	337	45	and	and	CCONJ
taxlaw-13219	337	46	tax	tax	NOUN
taxlaw-13219	337	47	avoidance	avoidance	NOUN
taxlaw-13219	337	48	.	.	PUNCT
taxlaw-13219	338	1	these	these	DET
taxlaw-13219	338	2	results	result	NOUN
taxlaw-13219	338	3	persist	persist	VERB
taxlaw-13219	338	4	even	even	ADV
taxlaw-13219	338	5	after	after	ADP
taxlaw-13219	338	6	controlling	control	VERB
taxlaw-13219	338	7	for	for	ADP
taxlaw-13219	338	8	firm	firm	ADJ
taxlaw-13219	338	9	characteristics	characteristic	NOUN
taxlaw-13219	338	10	and	and	CCONJ
taxlaw-13219	338	11	institutional	institutional	ADJ
taxlaw-13219	338	12	factors	factor	NOUN
taxlaw-13219	338	13	,	,	PUNCT
taxlaw-13219	338	14	such	such	ADJ
taxlaw-13219	338	15	as	as	ADP
taxlaw-13219	338	16	legal	legal	ADJ
taxlaw-13219	338	17	enforcement	enforcement	NOUN
taxlaw-13219	338	18	,	,	PUNCT
taxlaw-13219	338	19	investor	investor	NOUN
taxlaw-13219	338	20	protection	protection	NOUN
taxlaw-13219	338	21	,	,	PUNCT
taxlaw-13219	338	22	legal	legal	ADJ
taxlaw-13219	338	23	systems	system	NOUN
taxlaw-13219	338	24	,	,	PUNCT
taxlaw-13219	338	25	capital	capital	NOUN
taxlaw-13219	338	26	market	market	NOUN
taxlaw-13219	338	27	development	development	NOUN
taxlaw-13219	338	28	,	,	PUNCT
taxlaw-13219	338	29	and	and	CCONJ
taxlaw-13219	338	30	the	the	DET
taxlaw-13219	338	31	adoption	adoption	NOUN
taxlaw-13219	338	32	of	of	ADP
taxlaw-13219	338	33	international	international	ADJ
taxlaw-13219	338	34	financial	financial	ADJ
taxlaw-13219	338	35	reporting	reporting	NOUN
taxlaw-13219	338	36	standards	standard	NOUN
taxlaw-13219	338	37	.	.	PUNCT
taxlaw-13219	338	38	”	"	PUNCT
taxlaw-13219	338	39	)	)	PUNCT
taxlaw-13219	338	40	.	.	PUNCT
taxlaw-13219	339	1	61	61	NUM
taxlaw-13219	339	2	daniel	daniel	PROPN
taxlaw-13219	339	3	shaviro	shaviro	PROPN
taxlaw-13219	339	4	,	,	PUNCT
taxlaw-13219	339	5	the	the	DET
taxlaw-13219	339	6	optimal	optimal	ADJ
taxlaw-13219	339	7	relationship	relationship	NOUN
taxlaw-13219	339	8	between	between	ADP
taxlaw-13219	339	9	taxable	taxable	ADJ
taxlaw-13219	339	10	income	income	NOUN
taxlaw-13219	339	11	and	and	CCONJ
taxlaw-13219	339	12	financial	financial	ADJ
taxlaw-13219	339	13	accounting	accounting	NOUN
taxlaw-13219	339	14	income	income	NOUN
taxlaw-13219	339	15	:	:	PUNCT
taxlaw-13219	339	16	analysis	analysis	NOUN
taxlaw-13219	339	17	and	and	CCONJ
taxlaw-13219	339	18	a	a	DET
taxlaw-13219	339	19	proposal	proposal	NOUN
taxlaw-13219	339	20	,	,	PUNCT
taxlaw-13219	339	21	n.y.u	n.y.u	NOUN
taxlaw-13219	339	22	.	.	PUNCT
taxlaw-13219	339	23	l.	l.	PROPN
taxlaw-13219	339	24	&	&	CCONJ
taxlaw-13219	339	25	econ	econ	PROPN
taxlaw-13219	339	26	.	.	PUNCT
taxlaw-13219	340	1	research	research	NOUN
taxlaw-13219	340	2	paper	paper	NOUN
taxlaw-13219	340	3	no	no	INTJ
taxlaw-13219	340	4	.	.	PROPN
taxlaw-13219	341	1	07	07	NUM
taxlaw-13219	341	2	-	-	SYM
taxlaw-13219	341	3	38	38	NUM
taxlaw-13219	341	4	,	,	PUNCT
taxlaw-13219	341	5	geo	geo	PROPN
taxlaw-13219	341	6	.	.	PROPN
taxlaw-13219	341	7	l.	l.	PROPN
taxlaw-13219	341	8	j.	j.	PROPN
taxlaw-13219	341	9	vol	vol	PROPN
taxlaw-13219	341	10	.	.	PROPN
taxlaw-13219	341	11	97	97	NUM
taxlaw-13219	341	12	at	at	ADP
taxlaw-13219	341	13	1	1	NUM
taxlaw-13219	341	14	,	,	PUNCT
taxlaw-13219	341	15	64	64	NUM
taxlaw-13219	341	16	(	(	PUNCT
taxlaw-13219	341	17	2008	2008	NUM
taxlaw-13219	341	18	)	)	PUNCT
taxlaw-13219	341	19	.	.	PUNCT
taxlaw-13219	342	1	2024	2024	NUM
taxlaw-13219	342	2	]	]	PUNCT
taxlaw-13219	342	3	taxation	taxation	NOUN
taxlaw-13219	342	4	and	and	CCONJ
taxlaw-13219	342	5	corporate	corporate	ADJ
taxlaw-13219	342	6	governance	governance	NOUN
taxlaw-13219	342	7	69	69	NUM
taxlaw-13219	342	8	governance	governance	NOUN
taxlaw-13219	342	9	mechanisms	mechanism	NOUN
taxlaw-13219	342	10	are	be	AUX
taxlaw-13219	342	11	considered	consider	VERB
taxlaw-13219	342	12	part	part	NOUN
taxlaw-13219	342	13	of	of	ADP
taxlaw-13219	342	14	the	the	DET
taxlaw-13219	342	15	problem	problem	NOUN
taxlaw-13219	342	16	.	.	PUNCT
taxlaw-13219	343	1	for	for	ADP
taxlaw-13219	343	2	example	example	NOUN
taxlaw-13219	343	3	,	,	PUNCT
taxlaw-13219	343	4	during	during	ADP
taxlaw-13219	343	5	the	the	DET
taxlaw-13219	343	6	last	last	ADJ
taxlaw-13219	343	7	decades	decade	NOUN
taxlaw-13219	343	8	,	,	PUNCT
taxlaw-13219	343	9	many	many	ADJ
taxlaw-13219	343	10	financial	financial	ADJ
taxlaw-13219	343	11	scholars	scholar	NOUN
taxlaw-13219	343	12	have	have	AUX
taxlaw-13219	343	13	emphasized	emphasize	VERB
taxlaw-13219	343	14	the	the	DET
taxlaw-13219	343	15	importance	importance	NOUN
taxlaw-13219	343	16	of	of	ADP
taxlaw-13219	343	17	equity	equity	NOUN
taxlaw-13219	343	18	incentives	incentive	NOUN
taxlaw-13219	343	19	,	,	PUNCT
taxlaw-13219	343	20	as	as	ADP
taxlaw-13219	343	21	an	an	DET
taxlaw-13219	343	22	internal	internal	ADJ
taxlaw-13219	343	23	corporate	corporate	ADJ
taxlaw-13219	343	24	governance	governance	NOUN
taxlaw-13219	343	25	mechanism	mechanism	NOUN
taxlaw-13219	343	26	which	which	PRON
taxlaw-13219	343	27	“	"	PUNCT
taxlaw-13219	343	28	automatically	automatically	ADV
taxlaw-13219	343	29	”	"	PUNCT
taxlaw-13219	343	30	aligns	align	VERB
taxlaw-13219	343	31	the	the	DET
taxlaw-13219	343	32	interests	interest	NOUN
taxlaw-13219	343	33	of	of	ADP
taxlaw-13219	343	34	the	the	DET
taxlaw-13219	343	35	management	management	NOUN
taxlaw-13219	343	36	with	with	ADP
taxlaw-13219	343	37	the	the	DET
taxlaw-13219	343	38	interest	interest	NOUN
taxlaw-13219	343	39	of	of	ADP
taxlaw-13219	343	40	the	the	DET
taxlaw-13219	343	41	shareholders	shareholder	NOUN
taxlaw-13219	343	42	.	.	PUNCT
taxlaw-13219	344	1	indeed	indeed	ADV
taxlaw-13219	344	2	,	,	PUNCT
taxlaw-13219	344	3	empirical	empirical	ADJ
taxlaw-13219	344	4	evidence	evidence	NOUN
taxlaw-13219	344	5	shows	show	VERB
taxlaw-13219	344	6	that	that	SCONJ
taxlaw-13219	344	7	equity	equity	NOUN
taxlaw-13219	344	8	incentives	incentive	NOUN
taxlaw-13219	344	9	induce	induce	VERB
taxlaw-13219	344	10	managers	manager	NOUN
taxlaw-13219	344	11	to	to	PART
taxlaw-13219	344	12	exert	exert	VERB
taxlaw-13219	344	13	productive	productive	ADJ
taxlaw-13219	344	14	effort	effort	NOUN
taxlaw-13219	344	15	.	.	PUNCT
taxlaw-13219	345	1	however	however	ADV
taxlaw-13219	345	2	,	,	PUNCT
taxlaw-13219	345	3	rather	rather	ADV
taxlaw-13219	345	4	than	than	ADP
taxlaw-13219	345	5	coping	cope	VERB
taxlaw-13219	345	6	with	with	ADP
taxlaw-13219	345	7	the	the	DET
taxlaw-13219	345	8	problem	problem	NOUN
taxlaw-13219	345	9	of	of	ADP
taxlaw-13219	345	10	earning	earn	VERB
taxlaw-13219	345	11	management	management	NOUN
taxlaw-13219	345	12	,	,	PUNCT
taxlaw-13219	345	13	it	it	PRON
taxlaw-13219	345	14	is	be	AUX
taxlaw-13219	345	15	well	well	ADV
taxlaw-13219	345	16	documented	document	VERB
taxlaw-13219	345	17	that	that	SCONJ
taxlaw-13219	345	18	equity	equity	NOUN
taxlaw-13219	345	19	incentives	incentive	NOUN
taxlaw-13219	345	20	“	"	PUNCT
taxlaw-13219	345	21	places	place	VERB
taxlaw-13219	345	22	pressure	pressure	NOUN
taxlaw-13219	345	23	on	on	ADP
taxlaw-13219	345	24	managers	manager	NOUN
taxlaw-13219	345	25	to	to	PART
taxlaw-13219	345	26	increase	increase	VERB
taxlaw-13219	345	27	accounting	accounting	NOUN
taxlaw-13219	345	28	earnings	earning	NOUN
taxlaw-13219	345	29	often	often	ADV
taxlaw-13219	345	30	at	at	ADP
taxlaw-13219	345	31	the	the	DET
taxlaw-13219	345	32	cost	cost	NOUN
taxlaw-13219	345	33	of	of	ADP
taxlaw-13219	345	34	real	real	ADJ
taxlaw-13219	345	35	economic	economic	ADJ
taxlaw-13219	345	36	value	value	NOUN
taxlaw-13219	345	37	.	.	PUNCT
taxlaw-13219	346	1	”62	”62	NOUN
taxlaw-13219	347	1	the	the	DET
taxlaw-13219	347	2	effect	effect	NOUN
taxlaw-13219	347	3	of	of	ADP
taxlaw-13219	347	4	stock	stock	NOUN
taxlaw-13219	347	5	incentive	incentive	NOUN
taxlaw-13219	347	6	is	be	AUX
taxlaw-13219	347	7	sometimes	sometimes	ADV
taxlaw-13219	347	8	referred	refer	VERB
taxlaw-13219	347	9	to	to	ADP
taxlaw-13219	347	10	as	as	ADP
taxlaw-13219	347	11	a	a	DET
taxlaw-13219	347	12	“	"	PUNCT
taxlaw-13219	347	13	double	double	ADJ
taxlaw-13219	347	14	-	-	PUNCT
taxlaw-13219	347	15	edged	edge	VERB
taxlaw-13219	347	16	sword	sword	NOUN
taxlaw-13219	347	17	,	,	PUNCT
taxlaw-13219	347	18	inducing	induce	VERB
taxlaw-13219	347	19	managers	manager	NOUN
taxlaw-13219	347	20	to	to	PART
taxlaw-13219	347	21	exert	exert	VERB
taxlaw-13219	347	22	effort	effort	NOUN
taxlaw-13219	347	23	,	,	PUNCT
taxlaw-13219	347	24	which	which	PRON
taxlaw-13219	347	25	improves	improve	VERB
taxlaw-13219	347	26	firm	firm	ADJ
taxlaw-13219	347	27	value	value	NOUN
taxlaw-13219	347	28	,	,	PUNCT
taxlaw-13219	347	29	but	but	CCONJ
taxlaw-13219	347	30	also	also	ADV
taxlaw-13219	347	31	inducing	induce	VERB
taxlaw-13219	347	32	managers	manager	NOUN
taxlaw-13219	347	33	to	to	PART
taxlaw-13219	347	34	inflate	inflate	VERB
taxlaw-13219	347	35	or	or	CCONJ
taxlaw-13219	347	36	exaggerate	exaggerate	VERB
taxlaw-13219	347	37	performance	performance	NOUN
taxlaw-13219	347	38	,	,	PUNCT
taxlaw-13219	347	39	which	which	PRON
taxlaw-13219	347	40	,	,	PUNCT
taxlaw-13219	347	41	given	give	VERB
taxlaw-13219	347	42	the	the	DET
taxlaw-13219	347	43	opportunity	opportunity	NOUN
taxlaw-13219	347	44	cost	cost	NOUN
taxlaw-13219	347	45	of	of	ADP
taxlaw-13219	347	46	the	the	DET
taxlaw-13219	347	47	firm	firm	NOUN
taxlaw-13219	347	48	’s	’s	PART
taxlaw-13219	347	49	resources	resource	NOUN
taxlaw-13219	347	50	,	,	PUNCT
taxlaw-13219	347	51	reduces	reduce	VERB
taxlaw-13219	347	52	firm	firm	ADJ
taxlaw-13219	347	53	value	value	NOUN
taxlaw-13219	347	54	.	.	PUNCT
taxlaw-13219	348	1	”63	”63	NOUN
taxlaw-13219	349	1	many	many	ADJ
taxlaw-13219	349	2	other	other	ADJ
taxlaw-13219	349	3	corporate	corporate	ADJ
taxlaw-13219	349	4	governance	governance	NOUN
taxlaw-13219	349	5	mechanisms	mechanism	NOUN
taxlaw-13219	349	6	are	be	AUX
taxlaw-13219	349	7	also	also	ADV
taxlaw-13219	349	8	only	only	ADV
taxlaw-13219	349	9	making	make	VERB
taxlaw-13219	349	10	the	the	DET
taxlaw-13219	349	11	problem	problem	NOUN
taxlaw-13219	349	12	worse	worse	ADV
taxlaw-13219	349	13	;	;	PUNCT
taxlaw-13219	349	14	as	as	SCONJ
taxlaw-13219	349	15	jenssen	jenssen	PROPN
taxlaw-13219	349	16	mentioned	mention	VERB
taxlaw-13219	349	17	:	:	PUNCT
taxlaw-13219	349	18	“	"	PUNCT
taxlaw-13219	349	19	overvalued	overvalued	ADJ
taxlaw-13219	349	20	equity	equity	NOUN
taxlaw-13219	349	21	is	be	AUX
taxlaw-13219	349	22	managerial	managerial	ADJ
taxlaw-13219	349	23	or	or	CCONJ
taxlaw-13219	349	24	organizational	organizational	ADJ
taxlaw-13219	349	25	heroin	heroin	NOUN
taxlaw-13219	349	26	.	.	PUNCT
taxlaw-13219	350	1	and	and	CCONJ
taxlaw-13219	350	2	the	the	DET
taxlaw-13219	350	3	managers	manager	NOUN
taxlaw-13219	350	4	are	be	AUX
taxlaw-13219	350	5	a	a	DET
taxlaw-13219	350	6	part	part	NOUN
taxlaw-13219	350	7	of	of	ADP
taxlaw-13219	350	8	the	the	DET
taxlaw-13219	350	9	problem	problem	NOUN
taxlaw-13219	350	10	;	;	PUNCT
taxlaw-13219	350	11	investment	investment	NOUN
taxlaw-13219	350	12	bankers	banker	NOUN
taxlaw-13219	350	13	and	and	CCONJ
taxlaw-13219	350	14	security	security	NOUN
taxlaw-13219	350	15	analysts	analyst	NOUN
taxlaw-13219	350	16	are	be	AUX
taxlaw-13219	350	17	a	a	DET
taxlaw-13219	350	18	part	part	NOUN
taxlaw-13219	350	19	of	of	ADP
taxlaw-13219	350	20	the	the	DET
taxlaw-13219	350	21	problem	problem	NOUN
taxlaw-13219	350	22	,	,	PUNCT
taxlaw-13219	350	23	and	and	CCONJ
taxlaw-13219	350	24	so	so	ADV
taxlaw-13219	350	25	too	too	ADV
taxlaw-13219	350	26	are	be	AUX
taxlaw-13219	350	27	the	the	DET
taxlaw-13219	350	28	auditors	auditor	NOUN
taxlaw-13219	350	29	who	who	PRON
taxlaw-13219	350	30	have	have	AUX
taxlaw-13219	350	31	ended	end	VERB
taxlaw-13219	350	32	up	up	ADP
taxlaw-13219	350	33	collaborating	collaborate	VERB
taxlaw-13219	350	34	.	.	PUNCT
taxlaw-13219	351	1	”64	”64	PROPN
taxlaw-13219	351	2	hence	hence	ADV
taxlaw-13219	351	3	,	,	PUNCT
taxlaw-13219	351	4	the	the	DET
taxlaw-13219	351	5	corporate	corporate	ADJ
taxlaw-13219	351	6	tax	tax	NOUN
taxlaw-13219	351	7	can	can	AUX
taxlaw-13219	351	8	potentially	potentially	ADV
taxlaw-13219	351	9	have	have	VERB
taxlaw-13219	351	10	a	a	DET
taxlaw-13219	351	11	comparative	comparative	ADJ
taxlaw-13219	351	12	advantage	advantage	NOUN
taxlaw-13219	351	13	in	in	ADP
taxlaw-13219	351	14	62	62	NUM
taxlaw-13219	351	15	daniel	daniel	PROPN
taxlaw-13219	351	16	a.	a.	PROPN
taxlaw-13219	351	17	cohen	cohen	PROPN
taxlaw-13219	351	18	,	,	PUNCT
taxlaw-13219	351	19	aiyesha	aiyesha	PROPN
taxlaw-13219	351	20	dey	dey	PROPN
taxlaw-13219	351	21	,	,	PUNCT
taxlaw-13219	351	22	and	and	CCONJ
taxlaw-13219	351	23	thomas	thomas	PROPN
taxlaw-13219	351	24	z.	z.	PROPN
taxlaw-13219	351	25	lys	lys	PROPN
taxlaw-13219	351	26	,	,	PUNCT
taxlaw-13219	351	27	real	real	ADJ
taxlaw-13219	351	28	and	and	CCONJ
taxlaw-13219	351	29	accrual‐based	accrual‐base	VERB
taxlaw-13219	351	30	earnings	earning	NOUN
taxlaw-13219	351	31	management	management	NOUN
taxlaw-13219	351	32	in	in	ADP
taxlaw-13219	351	33	the	the	DET
taxlaw-13219	351	34	pre‐	pre‐	NOUN
taxlaw-13219	351	35	and	and	CCONJ
taxlaw-13219	351	36	post‐sarbanes‐oxley	post‐sarbanes‐oxley	ADJ
taxlaw-13219	351	37	periods	period	NOUN
taxlaw-13219	351	38	,	,	PUNCT
taxlaw-13219	351	39	83	83	NUM
taxlaw-13219	351	40	acct	acct	NOUN
taxlaw-13219	351	41	.	.	PUNCT
taxlaw-13219	352	1	rev	rev	PROPN
taxlaw-13219	352	2	.	.	PROPN
taxlaw-13219	353	1	757	757	NUM
taxlaw-13219	353	2	(	(	PUNCT
taxlaw-13219	353	3	2008	2008	NUM
taxlaw-13219	353	4	)	)	PUNCT
taxlaw-13219	353	5	(	(	PUNCT
taxlaw-13219	353	6	arguing	argue	VERB
taxlaw-13219	353	7	that	that	SCONJ
taxlaw-13219	353	8	earnings	earning	NOUN
taxlaw-13219	353	9	management	management	NOUN
taxlaw-13219	353	10	increased	increase	VERB
taxlaw-13219	353	11	steadily	steadily	ADV
taxlaw-13219	353	12	from	from	ADP
taxlaw-13219	353	13	1987	1987	NUM
taxlaw-13219	353	14	until	until	ADP
taxlaw-13219	353	15	2002	2002	NUM
taxlaw-13219	353	16	,	,	PUNCT
taxlaw-13219	353	17	and	and	CCONJ
taxlaw-13219	353	18	options	option	NOUN
taxlaw-13219	353	19	and	and	CCONJ
taxlaw-13219	353	20	stock	stock	NOUN
taxlaw-13219	353	21	-	-	PUNCT
taxlaw-13219	353	22	based	base	VERB
taxlaw-13219	353	23	compensation	compensation	NOUN
taxlaw-13219	353	24	was	be	AUX
taxlaw-13219	353	25	a	a	DET
taxlaw-13219	353	26	particularly	particularly	ADV
taxlaw-13219	353	27	strong	strong	ADJ
taxlaw-13219	353	28	predictor	predictor	NOUN
taxlaw-13219	353	29	of	of	ADP
taxlaw-13219	353	30	aggressive	aggressive	ADJ
taxlaw-13219	353	31	accounting	accounting	NOUN
taxlaw-13219	353	32	behavior	behavior	NOUN
taxlaw-13219	353	33	)	)	PUNCT
taxlaw-13219	353	34	;	;	PUNCT
taxlaw-13219	353	35	natasha	natasha	PROPN
taxlaw-13219	353	36	burns	burns	PROPN
taxlaw-13219	353	37	&	&	CCONJ
taxlaw-13219	353	38	simi	simi	PROPN
taxlaw-13219	353	39	kedia	kedia	PROPN
taxlaw-13219	353	40	,	,	PUNCT
taxlaw-13219	353	41	the	the	DET
taxlaw-13219	353	42	impact	impact	NOUN
taxlaw-13219	353	43	of	of	ADP
taxlaw-13219	353	44	performance	performance	NOUN
taxlaw-13219	353	45	-	-	PUNCT
taxlaw-13219	353	46	based	base	VERB
taxlaw-13219	353	47	compensation	compensation	NOUN
taxlaw-13219	353	48	on	on	ADP
taxlaw-13219	353	49	misreporting	misreporte	VERB
taxlaw-13219	353	50	,	,	PUNCT
taxlaw-13219	353	51	79	79	NUM
taxlaw-13219	353	52	j.	j.	PROPN
taxlaw-13219	353	53	fin	fin	PROPN
taxlaw-13219	353	54	.	.	PUNCT
taxlaw-13219	353	55	econ	econ	PROPN
taxlaw-13219	353	56	.	.	PROPN
taxlaw-13219	353	57	35	35	NUM
taxlaw-13219	353	58	(	(	PUNCT
taxlaw-13219	353	59	2006	2006	NUM
taxlaw-13219	353	60	)	)	PUNCT
taxlaw-13219	353	61	(	(	PUNCT
taxlaw-13219	353	62	arguing	argue	VERB
taxlaw-13219	353	63	that	that	SCONJ
taxlaw-13219	353	64	firms	firm	NOUN
taxlaw-13219	353	65	whose	whose	DET
taxlaw-13219	353	66	ceos	ceo	NOUN
taxlaw-13219	353	67	have	have	VERB
taxlaw-13219	353	68	large	large	ADJ
taxlaw-13219	353	69	options	option	NOUN
taxlaw-13219	353	70	positions	position	NOUN
taxlaw-13219	353	71	were	be	AUX
taxlaw-13219	353	72	more	more	ADV
taxlaw-13219	353	73	likely	likely	ADJ
taxlaw-13219	353	74	to	to	PART
taxlaw-13219	353	75	file	file	VERB
taxlaw-13219	353	76	earnings	earning	NOUN
taxlaw-13219	353	77	restatements	restatement	NOUN
taxlaw-13219	353	78	)	)	PUNCT
taxlaw-13219	353	79	;	;	PUNCT
taxlaw-13219	353	80	pengjie	pengjie	PROPN
taxlaw-13219	353	81	gao	gao	PROPN
taxlaw-13219	353	82	&	&	CCONJ
taxlaw-13219	353	83	ronald	ronald	PROPN
taxlaw-13219	353	84	e.	e.	PROPN
taxlaw-13219	353	85	shrieves	shrieves	PROPN
taxlaw-13219	353	86	,	,	PUNCT
taxlaw-13219	353	87	earnings	earning	NOUN
taxlaw-13219	353	88	management	management	NOUN
taxlaw-13219	353	89	and	and	CCONJ
taxlaw-13219	353	90	executive	executive	ADJ
taxlaw-13219	353	91	compensation	compensation	NOUN
taxlaw-13219	353	92	:	:	PUNCT
taxlaw-13219	353	93	a	a	DET
taxlaw-13219	353	94	case	case	NOUN
taxlaw-13219	353	95	of	of	ADP
taxlaw-13219	353	96	overdose	overdose	NOUN
taxlaw-13219	353	97	of	of	ADP
taxlaw-13219	353	98	option	option	NOUN
taxlaw-13219	353	99	and	and	CCONJ
taxlaw-13219	353	100	underdose	underdose	NOUN
taxlaw-13219	353	101	of	of	ADP
taxlaw-13219	353	102	salary	salary	NOUN
taxlaw-13219	353	103	(	(	PUNCT
taxlaw-13219	353	104	2002	2002	NUM
taxlaw-13219	353	105	)	)	PUNCT
taxlaw-13219	353	106	(	(	PUNCT
taxlaw-13219	353	107	unpublished	unpublished	ADJ
taxlaw-13219	353	108	manuscript	manuscript	NOUN
taxlaw-13219	353	109	)	)	PUNCT
taxlaw-13219	353	110	(	(	PUNCT
taxlaw-13219	353	111	on	on	ADP
taxlaw-13219	353	112	file	file	NOUN
taxlaw-13219	353	113	with	with	ADP
taxlaw-13219	353	114	social	social	ADJ
taxlaw-13219	353	115	science	science	NOUN
taxlaw-13219	353	116	research	research	NOUN
taxlaw-13219	353	117	network	network	NOUN
taxlaw-13219	353	118	(	(	PUNCT
taxlaw-13219	353	119	ssrn	ssrn	PROPN
taxlaw-13219	353	120	)	)	PUNCT
taxlaw-13219	353	121	)	)	PUNCT
taxlaw-13219	353	122	(	(	PUNCT
taxlaw-13219	353	123	arguing	argue	VERB
taxlaw-13219	353	124	that	that	PRON
taxlaw-13219	353	125	magnitude	magnitude	NOUN
taxlaw-13219	353	126	of	of	ADP
taxlaw-13219	353	127	discretionary	discretionary	ADJ
taxlaw-13219	353	128	accruals	accrual	NOUN
taxlaw-13219	353	129	is	be	AUX
taxlaw-13219	353	130	greater	great	ADJ
taxlaw-13219	353	131	and	and	CCONJ
taxlaw-13219	353	132	earnings	earning	NOUN
taxlaw-13219	353	133	management	management	NOUN
taxlaw-13219	353	134	is	be	AUX
taxlaw-13219	353	135	more	more	ADV
taxlaw-13219	353	136	prevalent	prevalent	ADJ
taxlaw-13219	353	137	at	at	ADP
taxlaw-13219	353	138	firms	firm	NOUN
taxlaw-13219	353	139	in	in	ADP
taxlaw-13219	353	140	which	which	PRON
taxlaw-13219	353	141	managers	manager	NOUN
taxlaw-13219	353	142	’	’	PART
taxlaw-13219	353	143	wealth	wealth	NOUN
taxlaw-13219	353	144	is	be	AUX
taxlaw-13219	353	145	more	more	ADV
taxlaw-13219	353	146	closely	closely	ADV
taxlaw-13219	353	147	tied	tie	VERB
taxlaw-13219	353	148	to	to	ADP
taxlaw-13219	353	149	the	the	DET
taxlaw-13219	353	150	value	value	NOUN
taxlaw-13219	353	151	of	of	ADP
taxlaw-13219	353	152	stock	stock	NOUN
taxlaw-13219	353	153	)	)	PUNCT
taxlaw-13219	353	154	;	;	PUNCT
taxlaw-13219	354	1	daniel	daniel	PROPN
taxlaw-13219	354	2	bergstresser	bergstresser	PROPN
taxlaw-13219	354	3	&	&	CCONJ
taxlaw-13219	354	4	thomas	thomas	PROPN
taxlaw-13219	354	5	philippon	philippon	PROPN
taxlaw-13219	354	6	,	,	PUNCT
taxlaw-13219	354	7	ceo	ceo	NOUN
taxlaw-13219	354	8	incentives	incentive	NOUN
taxlaw-13219	354	9	and	and	CCONJ
taxlaw-13219	354	10	earnings	earning	NOUN
taxlaw-13219	354	11	management	management	NOUN
taxlaw-13219	354	12	,	,	PUNCT
taxlaw-13219	354	13	80	80	NUM
taxlaw-13219	354	14	j.	j.	PROPN
taxlaw-13219	354	15	fin	fin	PROPN
taxlaw-13219	354	16	.	.	PUNCT
taxlaw-13219	354	17	econ	econ	PROPN
taxlaw-13219	354	18	.	.	PUNCT
taxlaw-13219	354	19	511	511	NUM
taxlaw-13219	354	20	(	(	PUNCT
taxlaw-13219	354	21	2006	2006	NUM
taxlaw-13219	354	22	)	)	PUNCT
taxlaw-13219	354	23	;	;	PUNCT
taxlaw-13219	354	24	qiang	qiang	PROPN
taxlaw-13219	354	25	cheng	cheng	PROPN
taxlaw-13219	354	26	&	&	CCONJ
taxlaw-13219	354	27	terry	terry	PROPN
taxlaw-13219	354	28	d.	d.	PROPN
taxlaw-13219	354	29	warfield	warfield	PROPN
taxlaw-13219	354	30	,	,	PUNCT
taxlaw-13219	354	31	equity	equity	NOUN
taxlaw-13219	354	32	incentives	incentive	NOUN
taxlaw-13219	354	33	and	and	CCONJ
taxlaw-13219	354	34	earnings	earning	NOUN
taxlaw-13219	354	35	management	management	NOUN
taxlaw-13219	354	36	,	,	PUNCT
taxlaw-13219	354	37	80	80	NUM
taxlaw-13219	354	38	acct	acct	NOUN
taxlaw-13219	354	39	.	.	PUNCT
taxlaw-13219	354	40	rev	rev	PROPN
taxlaw-13219	354	41	.	.	PROPN
taxlaw-13219	355	1	441	441	NUM
taxlaw-13219	355	2	(	(	PUNCT
taxlaw-13219	355	3	2005	2005	NUM
taxlaw-13219	355	4	)	)	PUNCT
taxlaw-13219	355	5	;	;	PUNCT
taxlaw-13219	355	6	michael	michael	PROPN
taxlaw-13219	355	7	c.	c.	PROPN
taxlaw-13219	355	8	jensen	jensen	PROPN
taxlaw-13219	355	9	,	,	PUNCT
taxlaw-13219	355	10	the	the	DET
taxlaw-13219	355	11	agency	agency	NOUN
taxlaw-13219	355	12	costs	cost	NOUN
taxlaw-13219	355	13	of	of	ADP
taxlaw-13219	355	14	overvalued	overvalue	VERB
taxlaw-13219	355	15	equity	equity	NOUN
taxlaw-13219	355	16	and	and	CCONJ
taxlaw-13219	355	17	the	the	DET
taxlaw-13219	355	18	current	current	ADJ
taxlaw-13219	355	19	state	state	NOUN
taxlaw-13219	355	20	of	of	ADP
taxlaw-13219	355	21	corporate	corporate	ADJ
taxlaw-13219	355	22	finance	finance	NOUN
taxlaw-13219	355	23	,	,	PUNCT
taxlaw-13219	355	24	10	10	NUM
taxlaw-13219	355	25	eur	eur	NOUN
taxlaw-13219	355	26	.	.	PUNCT
taxlaw-13219	356	1	fin	fin	NOUN
taxlaw-13219	356	2	.	.	PUNCT
taxlaw-13219	356	3	mgmt	mgmt	PROPN
taxlaw-13219	356	4	.	.	PUNCT
taxlaw-13219	357	1	549	549	NUM
taxlaw-13219	357	2	(	(	PUNCT
taxlaw-13219	357	3	2004	2004	NUM
taxlaw-13219	357	4	)	)	PUNCT
taxlaw-13219	357	5	;	;	PUNCT
taxlaw-13219	357	6	eric	eric	PROPN
taxlaw-13219	357	7	ohrn	ohrn	PROPN
taxlaw-13219	357	8	,	,	PUNCT
taxlaw-13219	357	9	does	do	AUX
taxlaw-13219	357	10	corporate	corporate	ADJ
taxlaw-13219	357	11	governance	governance	NOUN
taxlaw-13219	357	12	induce	induce	VERB
taxlaw-13219	357	13	earnings	earning	NOUN
taxlaw-13219	357	14	management	management	NOUN
taxlaw-13219	357	15	?	?	PUNCT
taxlaw-13219	358	1	evidence	evidence	NOUN
taxlaw-13219	358	2	from	from	ADP
taxlaw-13219	358	3	bonus	bonus	NOUN
taxlaw-13219	358	4	depreciation	depreciation	NOUN
taxlaw-13219	358	5	and	and	CCONJ
taxlaw-13219	358	6	the	the	DET
taxlaw-13219	358	7	fiscal	fiscal	ADJ
taxlaw-13219	358	8	cliff	cliff	NOUN
taxlaw-13219	358	9	1	1	NUM
taxlaw-13219	358	10	,	,	PUNCT
taxlaw-13219	358	11	4	4	NUM
taxlaw-13219	358	12	(	(	PUNCT
taxlaw-13219	358	13	2014	2014	NUM
taxlaw-13219	358	14	)	)	PUNCT
taxlaw-13219	358	15	(	(	PUNCT
taxlaw-13219	358	16	unpublished	unpublished	ADJ
taxlaw-13219	358	17	manuscript	manuscript	NOUN
taxlaw-13219	358	18	)	)	PUNCT
taxlaw-13219	358	19	(	(	PUNCT
taxlaw-13219	358	20	on	on	ADP
taxlaw-13219	358	21	file	file	NOUN
taxlaw-13219	358	22	with	with	ADP
taxlaw-13219	358	23	university	university	NOUN
taxlaw-13219	358	24	of	of	ADP
taxlaw-13219	358	25	michigan	michigan	PROPN
taxlaw-13219	358	26	library	library	PROPN
taxlaw-13219	358	27	)	)	PUNCT
taxlaw-13219	358	28	(	(	PUNCT
taxlaw-13219	358	29	“	"	PUNCT
taxlaw-13219	358	30	while	while	SCONJ
taxlaw-13219	358	31	the	the	DET
taxlaw-13219	358	32	majority	majority	NOUN
taxlaw-13219	358	33	of	of	ADP
taxlaw-13219	358	34	empirical	empirical	ADJ
taxlaw-13219	358	35	results	result	NOUN
taxlaw-13219	358	36	have	have	AUX
taxlaw-13219	358	37	highlighted	highlight	VERB
taxlaw-13219	358	38	the	the	DET
taxlaw-13219	358	39	benefits	benefit	NOUN
taxlaw-13219	358	40	of	of	ADP
taxlaw-13219	358	41	stronger	strong	ADJ
taxlaw-13219	358	42	governance	governance	NOUN
taxlaw-13219	358	43	,	,	PUNCT
taxlaw-13219	358	44	jensen	jensen	PROPN
taxlaw-13219	358	45	(	(	PUNCT
taxlaw-13219	358	46	2004	2004	NUM
taxlaw-13219	358	47	)	)	PUNCT
taxlaw-13219	358	48	suggested	suggest	VERB
taxlaw-13219	358	49	that	that	SCONJ
taxlaw-13219	358	50	equity	equity	NOUN
taxlaw-13219	358	51	incentives	incentive	NOUN
taxlaw-13219	358	52	may	may	AUX
taxlaw-13219	358	53	lead	lead	VERB
taxlaw-13219	358	54	to	to	ADP
taxlaw-13219	358	55	unintended	unintended	ADJ
taxlaw-13219	358	56	,	,	PUNCT
taxlaw-13219	358	57	counterproductive	counterproductive	ADJ
taxlaw-13219	358	58	consequences	consequence	NOUN
taxlaw-13219	358	59	.	.	PUNCT
taxlaw-13219	359	1	jensen	jensen	PROPN
taxlaw-13219	359	2	(	(	PUNCT
taxlaw-13219	359	3	2004	2004	NUM
taxlaw-13219	359	4	)	)	PUNCT
taxlaw-13219	359	5	considered	consider	VERB
taxlaw-13219	359	6	the	the	DET
taxlaw-13219	359	7	effect	effect	NOUN
taxlaw-13219	359	8	of	of	ADP
taxlaw-13219	359	9	high	high	ADJ
taxlaw-13219	359	10	managerial	managerial	ADJ
taxlaw-13219	359	11	equity	equity	NOUN
taxlaw-13219	359	12	incentives	incentive	NOUN
taxlaw-13219	359	13	when	when	SCONJ
taxlaw-13219	359	14	analysts	analyst	NOUN
taxlaw-13219	359	15	project	project	VERB
taxlaw-13219	359	16	high	high	ADJ
taxlaw-13219	359	17	earnings	earning	NOUN
taxlaw-13219	359	18	and	and	CCONJ
taxlaw-13219	359	19	stock	stock	NOUN
taxlaw-13219	359	20	prices	price	NOUN
taxlaw-13219	359	21	are	be	AUX
taxlaw-13219	359	22	overvalued	overvalue	VERB
taxlaw-13219	359	23	.	.	PUNCT
taxlaw-13219	360	1	overvaluation	overvaluation	NOUN
taxlaw-13219	360	2	places	place	NOUN
taxlaw-13219	360	3	pressure	pressure	NOUN
taxlaw-13219	360	4	on	on	ADP
taxlaw-13219	360	5	managers	manager	NOUN
taxlaw-13219	360	6	to	to	PART
taxlaw-13219	360	7	increase	increase	VERB
taxlaw-13219	360	8	accounting	accounting	NOUN
taxlaw-13219	360	9	earnings	earning	NOUN
taxlaw-13219	360	10	often	often	ADV
taxlaw-13219	360	11	at	at	ADP
taxlaw-13219	360	12	the	the	DET
taxlaw-13219	360	13	cost	cost	NOUN
taxlaw-13219	360	14	of	of	ADP
taxlaw-13219	360	15	real	real	ADJ
taxlaw-13219	360	16	economic	economic	ADJ
taxlaw-13219	360	17	value	value	NOUN
taxlaw-13219	360	18	.	.	PUNCT
taxlaw-13219	361	1	jensen	jensen	PROPN
taxlaw-13219	361	2	pointed	point	VERB
taxlaw-13219	361	3	out	out	ADP
taxlaw-13219	361	4	that	that	SCONJ
taxlaw-13219	361	5	the	the	DET
taxlaw-13219	361	6	pressure	pressure	NOUN
taxlaw-13219	361	7	to	to	PART
taxlaw-13219	361	8	engage	engage	VERB
taxlaw-13219	361	9	in	in	ADP
taxlaw-13219	361	10	earnings	earning	NOUN
taxlaw-13219	361	11	management	management	NOUN
taxlaw-13219	361	12	behaviors	behavior	NOUN
taxlaw-13219	361	13	to	to	PART
taxlaw-13219	361	14	artificially	artificially	ADV
taxlaw-13219	361	15	inflate	inflate	VERB
taxlaw-13219	361	16	earnings	earning	NOUN
taxlaw-13219	361	17	to	to	PART
taxlaw-13219	361	18	hit	hit	VERB
taxlaw-13219	361	19	targets	target	NOUN
taxlaw-13219	361	20	increases	increase	NOUN
taxlaw-13219	361	21	as	as	SCONJ
taxlaw-13219	361	22	management	management	NOUN
taxlaw-13219	361	23	owns	own	VERB
taxlaw-13219	361	24	a	a	DET
taxlaw-13219	361	25	larger	large	ADJ
taxlaw-13219	361	26	portion	portion	NOUN
taxlaw-13219	361	27	of	of	ADP
taxlaw-13219	361	28	outstanding	outstanding	ADJ
taxlaw-13219	361	29	equity	equity	NOUN
taxlaw-13219	361	30	.	.	PUNCT
taxlaw-13219	361	31	”	"	PUNCT
taxlaw-13219	361	32	)	)	PUNCT
taxlaw-13219	361	33	.	.	PUNCT
taxlaw-13219	362	1	63	63	NUM
taxlaw-13219	362	2	goldman	goldman	PROPN
taxlaw-13219	362	3	&	&	CCONJ
taxlaw-13219	362	4	slezak	slezak	PROPN
taxlaw-13219	362	5	,	,	PUNCT
taxlaw-13219	362	6	supra	supra	PROPN
taxlaw-13219	362	7	note	note	NOUN
taxlaw-13219	362	8	60	60	NUM
taxlaw-13219	362	9	,	,	PUNCT
taxlaw-13219	362	10	at	at	ADP
taxlaw-13219	362	11	605	605	NUM
taxlaw-13219	362	12	.	.	PUNCT
taxlaw-13219	362	13	64	64	NUM
taxlaw-13219	362	14	michael	michael	PROPN
taxlaw-13219	362	15	c.	c.	PROPN
taxlaw-13219	362	16	jensen	jensen	PROPN
taxlaw-13219	362	17	,	,	PUNCT
taxlaw-13219	362	18	the	the	DET
taxlaw-13219	362	19	agency	agency	NOUN
taxlaw-13219	362	20	cost	cost	NOUN
taxlaw-13219	362	21	of	of	ADP
taxlaw-13219	362	22	overvalued	overvalue	VERB
taxlaw-13219	362	23	equity	equity	NOUN
taxlaw-13219	362	24	and	and	CCONJ
taxlaw-13219	362	25	the	the	DET
taxlaw-13219	362	26	current	current	ADJ
taxlaw-13219	362	27	state	state	NOUN
taxlaw-13219	362	28	of	of	ADP
taxlaw-13219	362	29	corporate	corporate	ADJ
taxlaw-13219	362	30	finance	finance	NOUN
taxlaw-13219	362	31	,	,	PUNCT
taxlaw-13219	362	32	harv	harv	PROPN
taxlaw-13219	362	33	.	.	PUNCT
taxlaw-13219	363	1	(	(	PUNCT
taxlaw-13219	363	2	nom	nom	PROPN
taxlaw-13219	363	3	working	working	PROPN
taxlaw-13219	363	4	paper	paper	PROPN
taxlaw-13219	363	5	no	no	INTJ
taxlaw-13219	363	6	.	.	NOUN
taxlaw-13219	363	7	04	04	NUM
taxlaw-13219	363	8	-	-	SYM
taxlaw-13219	363	9	29	29	NUM
taxlaw-13219	363	10	,	,	PUNCT
taxlaw-13219	363	11	at	at	ADP
taxlaw-13219	363	12	554	554	NUM
taxlaw-13219	363	13	.	.	PUNCT
taxlaw-13219	363	14	)	)	PUNCT
taxlaw-13219	364	1	or	or	CCONJ
taxlaw-13219	364	2	another	another	DET
taxlaw-13219	364	3	example	example	NOUN
taxlaw-13219	364	4	:	:	PUNCT
taxlaw-13219	364	5	while	while	SCONJ
taxlaw-13219	364	6	the	the	DET
taxlaw-13219	364	7	use	use	NOUN
taxlaw-13219	364	8	of	of	ADP
taxlaw-13219	364	9	debt	debt	NOUN
taxlaw-13219	364	10	can	can	AUX
taxlaw-13219	364	11	work	work	VERB
taxlaw-13219	364	12	as	as	ADP
taxlaw-13219	364	13	a	a	DET
taxlaw-13219	364	14	governance	governance	NOUN
taxlaw-13219	364	15	mechanism	mechanism	NOUN
taxlaw-13219	364	16	in	in	ADP
taxlaw-13219	364	17	other	other	ADJ
taxlaw-13219	364	18	contexts	contexts	NOUN
taxlaw-13219	364	19	,	,	PUNCT
taxlaw-13219	364	20	it	it	PRON
taxlaw-13219	364	21	can	can	AUX
taxlaw-13219	364	22	induce	induce	VERB
taxlaw-13219	364	23	earning	earn	VERB
taxlaw-13219	364	24	management	management	NOUN
taxlaw-13219	364	25	and	and	CCONJ
taxlaw-13219	364	26	it	it	PRON
taxlaw-13219	364	27	was	be	AUX
taxlaw-13219	364	28	noted	note	VERB
taxlaw-13219	364	29	that	that	SCONJ
taxlaw-13219	364	30	“	"	PUNCT
taxlaw-13219	364	31	several	several	ADJ
taxlaw-13219	364	32	studies	study	NOUN
taxlaw-13219	364	33	find	find	VERB
taxlaw-13219	364	34	that	that	SCONJ
taxlaw-13219	364	35	firms	firm	NOUN
taxlaw-13219	364	36	close	close	ADJ
taxlaw-13219	364	37	to	to	ADP
taxlaw-13219	364	38	violating	violate	VERB
taxlaw-13219	364	39	lending	lending	NOUN
taxlaw-13219	364	40	covenants	covenant	NOUN
taxlaw-13219	364	41	manage	manage	VERB
taxlaw-13219	364	42	earnings	earning	NOUN
taxlaw-13219	364	43	…	…	PUNCT
taxlaw-13219	364	44	these	these	DET
taxlaw-13219	364	45	studies	study	NOUN
taxlaw-13219	364	46	suggest	suggest	VERB
taxlaw-13219	364	47	that	that	SCONJ
taxlaw-13219	364	48	avoidance	avoidance	NOUN
taxlaw-13219	364	49	of	of	ADP
taxlaw-13219	364	50	penalties	penalty	NOUN
taxlaw-13219	364	51	associated	associate	VERB
taxlaw-13219	364	52	with	with	ADP
taxlaw-13219	364	53	the	the	DET
taxlaw-13219	364	54	violations	violation	NOUN
taxlaw-13219	364	55	of	of	ADP
taxlaw-13219	364	56	debt	debt	NOUN
taxlaw-13219	364	57	covenants	covenant	NOUN
taxlaw-13219	364	58	is	be	AUX
taxlaw-13219	364	59	a	a	DET
taxlaw-13219	364	60	motivation	motivation	NOUN
taxlaw-13219	364	61	to	to	PART
taxlaw-13219	364	62	manage	manage	VERB
taxlaw-13219	364	63	earnings	earning	NOUN
taxlaw-13219	364	64	.	.	PUNCT
taxlaw-13219	365	1	a	a	DET
taxlaw-13219	365	2	firm	firm	NOUN
taxlaw-13219	365	3	would	would	AUX
taxlaw-13219	365	4	manage	manage	VERB
taxlaw-13219	365	5	earnings	earning	NOUN
taxlaw-13219	365	6	to	to	PART
taxlaw-13219	365	7	issue	issue	VERB
taxlaw-13219	365	8	new	new	ADJ
taxlaw-13219	365	9	debt	debt	NOUN
taxlaw-13219	365	10	if	if	SCONJ
taxlaw-13219	365	11	earnings	earning	NOUN
taxlaw-13219	365	12	management	management	NOUN
taxlaw-13219	365	13	allows	allow	VERB
taxlaw-13219	365	14	the	the	DET
taxlaw-13219	365	15	firm	firm	NOUN
taxlaw-13219	365	16	to	to	PART
taxlaw-13219	365	17	obtain	obtain	VERB
taxlaw-13219	365	18	debt	debt	NOUN
taxlaw-13219	365	19	at	at	ADP
taxlaw-13219	365	20	more	more	ADV
taxlaw-13219	365	21	favorable	favorable	ADJ
taxlaw-13219	365	22	terms	term	NOUN
taxlaw-13219	365	23	.	.	PUNCT
taxlaw-13219	366	1	a	a	DET
taxlaw-13219	366	2	firm	firm	NOUN
taxlaw-13219	366	3	that	that	PRON
taxlaw-13219	366	4	meets	meet	VERB
taxlaw-13219	366	5	restrictive	restrictive	ADJ
taxlaw-13219	366	6	covenants	covenant	NOUN
taxlaw-13219	366	7	can	can	AUX
taxlaw-13219	366	8	obtain	obtain	VERB
taxlaw-13219	366	9	more	more	ADV
taxlaw-13219	366	10	favorable	favorable	ADJ
taxlaw-13219	366	11	financing	financing	NOUN
taxlaw-13219	366	12	.	.	PUNCT
taxlaw-13219	366	13	.	.	PUNCT
taxlaw-13219	366	14	.	.	PUNCT
taxlaw-13219	366	15	”	"	PUNCT
taxlaw-13219	366	16	.	.	PUNCT
taxlaw-13219	367	1	katsiaryna	katsiaryna	NOUN
taxlaw-13219	367	2	salavei	salavei	NOUN
taxlaw-13219	367	3	bardos	bardo	NOUN
taxlaw-13219	367	4	and	and	CCONJ
taxlaw-13219	367	5	nataliya	nataliya	NOUN
taxlaw-13219	367	6	zaiats	zaiat	NOUN
taxlaw-13219	367	7	,	,	PUNCT
taxlaw-13219	367	8	“	"	PUNCT
taxlaw-13219	367	9	equity	equity	NOUN
taxlaw-13219	367	10	and	and	CCONJ
taxlaw-13219	367	11	debt	debt	NOUN
taxlaw-13219	367	12	issuance	issuance	NOUN
taxlaw-13219	367	13	by	by	ADP
taxlaw-13219	367	14	firms	firm	NOUN
taxlaw-13219	367	15	violating	violate	VERB
taxlaw-13219	367	16	gaap	gaap	NOUN
taxlaw-13219	367	17	.	.	PUNCT
taxlaw-13219	367	18	”	"	PUNCT
taxlaw-13219	368	1	52	52	NUM
taxlaw-13219	368	2	acct	acct	NOUN
taxlaw-13219	368	3	.	.	PUNCT
taxlaw-13219	368	4	&	&	CCONJ
taxlaw-13219	368	5	fin	fin	PROPN
taxlaw-13219	368	6	.	.	PUNCT
taxlaw-13219	369	1	at	at	ADP
taxlaw-13219	369	2	14	14	NUM
taxlaw-13219	369	3	(	(	PUNCT
taxlaw-13219	369	4	2012	2012	NUM
taxlaw-13219	369	5	)	)	PUNCT
taxlaw-13219	369	6	.	.	PUNCT
taxlaw-13219	370	1	70	70	NUM
taxlaw-13219	370	2	columbia	columbia	PROPN
taxlaw-13219	370	3	journal	journal	PROPN
taxlaw-13219	370	4	of	of	ADP
taxlaw-13219	370	5	tax	tax	NOUN
taxlaw-13219	370	6	law	law	NOUN
taxlaw-13219	371	1	[	[	X
taxlaw-13219	371	2	vol	vol	X
taxlaw-13219	371	3	16:1	16:1	NOUN
taxlaw-13219	371	4	strengthening	strengthen	VERB
taxlaw-13219	371	5	the	the	DET
taxlaw-13219	371	6	financial	financial	ADJ
taxlaw-13219	371	7	reporting	reporting	NOUN
taxlaw-13219	371	8	system	system	NOUN
taxlaw-13219	371	9	relative	relative	ADJ
taxlaw-13219	371	10	to	to	ADP
taxlaw-13219	371	11	the	the	DET
taxlaw-13219	371	12	sec	sec	PROPN
taxlaw-13219	371	13	(	(	PUNCT
taxlaw-13219	371	14	and	and	CCONJ
taxlaw-13219	371	15	to	to	ADP
taxlaw-13219	371	16	many	many	ADJ
taxlaw-13219	371	17	other	other	ADJ
taxlaw-13219	371	18	corporate	corporate	ADJ
taxlaw-13219	371	19	governance	governance	NOUN
taxlaw-13219	371	20	mechanisms	mechanism	NOUN
taxlaw-13219	371	21	)	)	PUNCT
taxlaw-13219	371	22	.	.	PUNCT
taxlaw-13219	372	1	3	3	X
taxlaw-13219	372	2	.	.	PUNCT
taxlaw-13219	372	3	“	"	PUNCT
taxlaw-13219	372	4	political	political	ADJ
taxlaw-13219	372	5	clout	clout	NOUN
taxlaw-13219	372	6	”	"	PUNCT
taxlaw-13219	372	7	the	the	DET
taxlaw-13219	372	8	third	third	ADJ
taxlaw-13219	372	9	comparative	comparative	ADJ
taxlaw-13219	372	10	advantage	advantage	NOUN
taxlaw-13219	372	11	of	of	ADP
taxlaw-13219	372	12	tax	tax	NOUN
taxlaw-13219	372	13	authorities	authority	NOUN
taxlaw-13219	372	14	relative	relative	ADJ
taxlaw-13219	372	15	to	to	ADP
taxlaw-13219	372	16	the	the	DET
taxlaw-13219	372	17	sec	sec	PROPN
taxlaw-13219	372	18	in	in	ADP
taxlaw-13219	372	19	protecting	protect	VERB
taxlaw-13219	372	20	investors	investor	NOUN
taxlaw-13219	372	21	stems	stem	VERB
taxlaw-13219	372	22	from	from	ADP
taxlaw-13219	372	23	the	the	DET
taxlaw-13219	372	24	distinctive	distinctive	ADJ
taxlaw-13219	372	25	revenue	revenue	NOUN
taxlaw-13219	372	26	implications	implication	NOUN
taxlaw-13219	372	27	of	of	ADP
taxlaw-13219	372	28	actions	action	NOUN
taxlaw-13219	372	29	by	by	ADP
taxlaw-13219	372	30	the	the	DET
taxlaw-13219	372	31	irs	irs	PROPN
taxlaw-13219	372	32	.	.	PUNCT
taxlaw-13219	373	1	in	in	ADP
taxlaw-13219	373	2	an	an	DET
taxlaw-13219	373	3	unpublished	unpublished	ADJ
taxlaw-13219	373	4	version	version	NOUN
taxlaw-13219	373	5	of	of	ADP
taxlaw-13219	373	6	the	the	DET
taxlaw-13219	373	7	article	article	NOUN
taxlaw-13219	373	8	“	"	PUNCT
taxlaw-13219	373	9	theft	theft	NOUN
taxlaw-13219	373	10	and	and	CCONJ
taxlaw-13219	373	11	taxes	taxis	NOUN
taxlaw-13219	373	12	,	,	PUNCT
taxlaw-13219	373	13	”	"	PUNCT
taxlaw-13219	373	14	desai	desai	PROPN
taxlaw-13219	373	15	et	et	PROPN
taxlaw-13219	373	16	al	al	PROPN
taxlaw-13219	373	17	.	.	PROPN
taxlaw-13219	373	18	raised	raise	VERB
taxlaw-13219	373	19	this	this	DET
taxlaw-13219	373	20	claim	claim	NOUN
taxlaw-13219	373	21	and	and	CCONJ
taxlaw-13219	373	22	stated	state	VERB
taxlaw-13219	373	23	:	:	PUNCT
taxlaw-13219	373	24	the	the	DET
taxlaw-13219	373	25	irs	irs	PROPN
taxlaw-13219	373	26	enjoys	enjoy	VERB
taxlaw-13219	373	27	more	more	ADJ
taxlaw-13219	373	28	political	political	ADJ
taxlaw-13219	373	29	clout	clout	NOUN
taxlaw-13219	373	30	(	(	PUNCT
taxlaw-13219	373	31	and	and	CCONJ
taxlaw-13219	373	32	a	a	DET
taxlaw-13219	373	33	better	well	ADJ
taxlaw-13219	373	34	budget	budget	NOUN
taxlaw-13219	373	35	)	)	PUNCT
taxlaw-13219	373	36	because	because	SCONJ
taxlaw-13219	373	37	it	it	PRON
taxlaw-13219	373	38	generates	generate	VERB
taxlaw-13219	373	39	more	more	ADJ
taxlaw-13219	373	40	revenues	revenue	NOUN
taxlaw-13219	373	41	for	for	ADP
taxlaw-13219	373	42	the	the	DET
taxlaw-13219	373	43	government	government	NOUN
taxlaw-13219	373	44	,	,	PUNCT
taxlaw-13219	373	45	while	while	SCONJ
taxlaw-13219	373	46	the	the	DET
taxlaw-13219	373	47	sec	sec	PROPN
taxlaw-13219	373	48	relies	rely	VERB
taxlaw-13219	373	49	on	on	ADP
taxlaw-13219	373	50	annual	annual	ADJ
taxlaw-13219	373	51	appropriations	appropriation	NOUN
taxlaw-13219	373	52	unrelated	unrelated	ADJ
taxlaw-13219	373	53	to	to	ADP
taxlaw-13219	373	54	its	its	PRON
taxlaw-13219	373	55	enforcement	enforcement	NOUN
taxlaw-13219	373	56	actions	action	NOUN
taxlaw-13219	373	57	.	.	PUNCT
taxlaw-13219	374	1	even	even	ADV
taxlaw-13219	374	2	if	if	SCONJ
taxlaw-13219	374	3	the	the	DET
taxlaw-13219	374	4	sec	sec	PROPN
taxlaw-13219	374	5	generates	generate	VERB
taxlaw-13219	374	6	revenues	revenue	NOUN
taxlaw-13219	374	7	through	through	ADP
taxlaw-13219	374	8	its	its	PRON
taxlaw-13219	374	9	enforcement	enforcement	NOUN
taxlaw-13219	374	10	actions	action	NOUN
taxlaw-13219	374	11	,	,	PUNCT
taxlaw-13219	374	12	there	there	PRON
taxlaw-13219	374	13	remains	remain	VERB
taxlaw-13219	374	14	a	a	DET
taxlaw-13219	374	15	fundamental	fundamental	ADJ
taxlaw-13219	374	16	difference	difference	NOUN
taxlaw-13219	374	17	.	.	PUNCT
taxlaw-13219	375	1	by	by	ADP
taxlaw-13219	375	2	increasing	increase	VERB
taxlaw-13219	375	3	enforcement	enforcement	NOUN
taxlaw-13219	375	4	,	,	PUNCT
taxlaw-13219	375	5	the	the	DET
taxlaw-13219	375	6	irs	irs	PROPN
taxlaw-13219	375	7	increases	increase	VERB
taxlaw-13219	375	8	revenues	revenue	NOUN
taxlaw-13219	375	9	not	not	PART
taxlaw-13219	375	10	only	only	ADV
taxlaw-13219	375	11	from	from	ADP
taxlaw-13219	375	12	the	the	DET
taxlaw-13219	375	13	company	company	NOUN
taxlaw-13219	375	14	investigated	investigate	VERB
taxlaw-13219	375	15	,	,	PUNCT
taxlaw-13219	375	16	but	but	CCONJ
taxlaw-13219	375	17	also	also	ADV
taxlaw-13219	375	18	from	from	ADP
taxlaw-13219	375	19	all	all	DET
taxlaw-13219	375	20	other	other	ADJ
taxlaw-13219	375	21	companies	company	NOUN
taxlaw-13219	375	22	,	,	PUNCT
taxlaw-13219	375	23	which	which	PRON
taxlaw-13219	375	24	are	be	AUX
taxlaw-13219	375	25	not	not	PART
taxlaw-13219	375	26	investigated	investigate	VERB
taxlaw-13219	375	27	but	but	CCONJ
taxlaw-13219	375	28	improve	improve	VERB
taxlaw-13219	375	29	their	their	PRON
taxlaw-13219	375	30	compliance	compliance	NOUN
taxlaw-13219	375	31	out	out	ADP
taxlaw-13219	375	32	of	of	ADP
taxlaw-13219	375	33	fear	fear	NOUN
taxlaw-13219	375	34	.	.	PUNCT
taxlaw-13219	376	1	by	by	ADP
taxlaw-13219	376	2	contrast	contrast	NOUN
taxlaw-13219	376	3	,	,	PUNCT
taxlaw-13219	376	4	by	by	ADP
taxlaw-13219	376	5	increasing	increase	VERB
taxlaw-13219	376	6	enforcement	enforcement	NOUN
taxlaw-13219	376	7	,	,	PUNCT
taxlaw-13219	376	8	the	the	DET
taxlaw-13219	376	9	sec	sec	PROPN
taxlaw-13219	376	10	raises	raise	VERB
taxlaw-13219	376	11	revenues	revenue	NOUN
taxlaw-13219	376	12	only	only	ADV
taxlaw-13219	376	13	from	from	ADP
taxlaw-13219	376	14	the	the	DET
taxlaw-13219	376	15	company	company	NOUN
taxlaw-13219	376	16	investigated	investigate	VERB
taxlaw-13219	376	17	,	,	PUNCT
taxlaw-13219	376	18	while	while	SCONJ
taxlaw-13219	376	19	losing	lose	VERB
taxlaw-13219	376	20	them	they	PRON
taxlaw-13219	376	21	from	from	ADP
taxlaw-13219	376	22	other	other	ADJ
taxlaw-13219	376	23	companies	company	NOUN
taxlaw-13219	376	24	,	,	PUNCT
taxlaw-13219	376	25	which	which	PRON
taxlaw-13219	376	26	would	would	AUX
taxlaw-13219	376	27	be	be	AUX
taxlaw-13219	376	28	more	more	ADV
taxlaw-13219	376	29	compliant	compliant	ADJ
taxlaw-13219	376	30	and	and	CCONJ
taxlaw-13219	376	31	hence	hence	ADV
taxlaw-13219	376	32	pay	pay	VERB
taxlaw-13219	376	33	fewer	few	ADJ
taxlaw-13219	376	34	fines.65	fines.65	NOUN
taxlaw-13219	376	35	the	the	DET
taxlaw-13219	376	36	space	space	NOUN
taxlaw-13219	376	37	that	that	PRON
taxlaw-13219	376	38	the	the	DET
taxlaw-13219	376	39	irs	irs	PROPN
taxlaw-13219	376	40	occupies	occupy	VERB
taxlaw-13219	376	41	within	within	ADP
taxlaw-13219	376	42	the	the	DET
taxlaw-13219	376	43	political	political	ADJ
taxlaw-13219	376	44	system	system	NOUN
taxlaw-13219	376	45	allows	allow	VERB
taxlaw-13219	376	46	it	it	PRON
taxlaw-13219	376	47	to	to	AUX
taxlaw-13219	376	48	more	more	ADV
taxlaw-13219	376	49	efficiently	efficiently	ADV
taxlaw-13219	376	50	and	and	CCONJ
taxlaw-13219	376	51	effectively	effectively	ADV
taxlaw-13219	376	52	act	act	VERB
taxlaw-13219	376	53	as	as	ADP
taxlaw-13219	376	54	a	a	DET
taxlaw-13219	376	55	corporate	corporate	ADJ
taxlaw-13219	376	56	governance	governance	NOUN
taxlaw-13219	376	57	force	force	NOUN
taxlaw-13219	376	58	for	for	ADP
taxlaw-13219	376	59	strengthening	strengthen	VERB
taxlaw-13219	376	60	financial	financial	ADJ
taxlaw-13219	376	61	reporting	reporting	NOUN
taxlaw-13219	376	62	and	and	CCONJ
taxlaw-13219	376	63	monitoring	monitoring	NOUN
taxlaw-13219	376	64	services	service	NOUN
taxlaw-13219	376	65	.	.	PUNCT
taxlaw-13219	377	1	e.	e.	PROPN
taxlaw-13219	378	1	the	the	DET
taxlaw-13219	378	2	corporate	corporate	ADJ
taxlaw-13219	378	3	alternative	alternative	ADJ
taxlaw-13219	378	4	minimum	minimum	ADJ
taxlaw-13219	378	5	tax	tax	NOUN
taxlaw-13219	378	6	and	and	CCONJ
taxlaw-13219	378	7	its	its	PRON
taxlaw-13219	378	8	critics	critic	NOUN
taxlaw-13219	378	9	in	in	ADP
taxlaw-13219	378	10	2022	2022	NUM
taxlaw-13219	378	11	,	,	PUNCT
taxlaw-13219	378	12	congress	congress	PROPN
taxlaw-13219	378	13	enacted	enact	VERB
taxlaw-13219	378	14	a	a	DET
taxlaw-13219	378	15	new	new	ADJ
taxlaw-13219	378	16	15	15	NUM
taxlaw-13219	378	17	%	%	NOUN
taxlaw-13219	378	18	corporate	corporate	ADJ
taxlaw-13219	378	19	alternative	alternative	ADJ
taxlaw-13219	378	20	minimum	minimum	ADJ
taxlaw-13219	378	21	tax	tax	NOUN
taxlaw-13219	378	22	(	(	PUNCT
taxlaw-13219	378	23	amt	amt	PROPN
taxlaw-13219	378	24	)	)	PUNCT
taxlaw-13219	378	25	based	base	VERB
taxlaw-13219	378	26	on	on	ADP
taxlaw-13219	378	27	book	book	NOUN
taxlaw-13219	378	28	(	(	PUNCT
taxlaw-13219	378	29	financial	financial	ADJ
taxlaw-13219	378	30	reporting	reporting	NOUN
taxlaw-13219	378	31	)	)	PUNCT
taxlaw-13219	378	32	income	income	NOUN
taxlaw-13219	378	33	.	.	PUNCT
taxlaw-13219	379	1	this	this	DET
taxlaw-13219	379	2	tax	tax	NOUN
taxlaw-13219	379	3	must	must	AUX
taxlaw-13219	379	4	be	be	AUX
taxlaw-13219	379	5	paid	pay	VERB
taxlaw-13219	379	6	if	if	SCONJ
taxlaw-13219	379	7	it	it	PRON
taxlaw-13219	379	8	exceeds	exceed	VERB
taxlaw-13219	379	9	the	the	DET
taxlaw-13219	379	10	regular	regular	ADJ
taxlaw-13219	379	11	corporate	corporate	ADJ
taxlaw-13219	379	12	tax	tax	NOUN
taxlaw-13219	379	13	set	set	NOUN
taxlaw-13219	379	14	at	at	ADP
taxlaw-13219	379	15	21	21	NUM
taxlaw-13219	379	16	%	%	NOUN
taxlaw-13219	379	17	of	of	ADP
taxlaw-13219	379	18	taxable	taxable	ADJ
taxlaw-13219	379	19	(	(	PUNCT
taxlaw-13219	379	20	not	not	PART
taxlaw-13219	379	21	book	book	NOUN
taxlaw-13219	379	22	)	)	PUNCT
taxlaw-13219	379	23	income.66	income.66	VERB
taxlaw-13219	379	24	the	the	DET
taxlaw-13219	379	25	corporate	corporate	ADJ
taxlaw-13219	379	26	amt	amt	PROPN
taxlaw-13219	379	27	fulfills	fulfill	VERB
taxlaw-13219	379	28	the	the	DET
taxlaw-13219	379	29	madisonian	madisonian	NOUN
taxlaw-13219	379	30	,	,	PUNCT
taxlaw-13219	379	31	shedding	shed	VERB
taxlaw-13219	379	32	light	light	NOUN
taxlaw-13219	379	33	,	,	PUNCT
taxlaw-13219	379	34	and	and	CCONJ
taxlaw-13219	379	35	monitoring	monitoring	NOUN
taxlaw-13219	379	36	functions	function	NOUN
taxlaw-13219	379	37	described	describe	VERB
taxlaw-13219	379	38	above	above	ADP
taxlaw-13219	379	39	in	in	ADP
taxlaw-13219	379	40	sections	section	NOUN
taxlaw-13219	379	41	b	b	PROPN
taxlaw-13219	379	42	and	and	CCONJ
taxlaw-13219	379	43	c	c	NOUN
taxlaw-13219	379	44	,	,	PUNCT
taxlaw-13219	379	45	respectively	respectively	ADV
taxlaw-13219	379	46	.	.	PUNCT
taxlaw-13219	380	1	the	the	DET
taxlaw-13219	380	2	corporate	corporate	ADJ
taxlaw-13219	380	3	amt	amt	PROPN
taxlaw-13219	380	4	,	,	PUNCT
taxlaw-13219	380	5	however	however	ADV
taxlaw-13219	380	6	,	,	PUNCT
taxlaw-13219	380	7	has	have	AUX
taxlaw-13219	380	8	been	be	AUX
taxlaw-13219	380	9	subject	subject	ADJ
taxlaw-13219	380	10	to	to	ADP
taxlaw-13219	380	11	fierce	fierce	ADJ
taxlaw-13219	380	12	criticism.67	criticism.67	NOUN
taxlaw-13219	380	13	for	for	ADP
taxlaw-13219	380	14	example	example	NOUN
taxlaw-13219	380	15	,	,	PUNCT
taxlaw-13219	380	16	a	a	DET
taxlaw-13219	380	17	recent	recent	ADJ
taxlaw-13219	380	18	article	article	NOUN
taxlaw-13219	380	19	by	by	ADP
taxlaw-13219	380	20	li	li	PROPN
taxlaw-13219	380	21	dang	dang	PROPN
taxlaw-13219	380	22	,	,	PUNCT
taxlaw-13219	380	23	rodney	rodney	PROPN
taxlaw-13219	380	24	mock	mock	NOUN
taxlaw-13219	380	25	,	,	PUNCT
taxlaw-13219	380	26	and	and	CCONJ
taxlaw-13219	380	27	david	david	PROPN
taxlaw-13219	380	28	chamberlain	chamberlain	PROPN
taxlaw-13219	380	29	sharply	sharply	ADV
taxlaw-13219	380	30	criticized	criticize	VERB
taxlaw-13219	380	31	the	the	DET
taxlaw-13219	380	32	corporate	corporate	ADJ
taxlaw-13219	380	33	amt	amt	PROPN
taxlaw-13219	380	34	.	.	PUNCT
taxlaw-13219	381	1	the	the	DET
taxlaw-13219	381	2	following	follow	VERB
taxlaw-13219	381	3	are	be	AUX
taxlaw-13219	381	4	some	some	DET
taxlaw-13219	381	5	counterarguments	counterargument	NOUN
taxlaw-13219	381	6	that	that	SCONJ
taxlaw-13219	381	7	readers	reader	NOUN
taxlaw-13219	381	8	may	may	AUX
taxlaw-13219	381	9	wish	wish	VERB
taxlaw-13219	381	10	to	to	PART
taxlaw-13219	381	11	consider	consider	VERB
taxlaw-13219	381	12	in	in	ADP
taxlaw-13219	381	13	addition	addition	NOUN
taxlaw-13219	381	14	to	to	ADP
taxlaw-13219	381	15	the	the	DET
taxlaw-13219	381	16	explanation	explanation	NOUN
taxlaw-13219	381	17	for	for	ADP
taxlaw-13219	381	18	the	the	DET
taxlaw-13219	381	19	rationales	rationale	NOUN
taxlaw-13219	381	20	set	set	VERB
taxlaw-13219	381	21	out	out	ADP
taxlaw-13219	381	22	above	above	ADP
taxlaw-13219	381	23	:	:	PUNCT
taxlaw-13219	381	24	1	1	X
taxlaw-13219	381	25	.	.	X
taxlaw-13219	381	26	dang	dang	ADJ
taxlaw-13219	381	27	,	,	PUNCT
taxlaw-13219	381	28	mock	mock	ADJ
taxlaw-13219	381	29	,	,	PUNCT
taxlaw-13219	381	30	and	and	CCONJ
taxlaw-13219	381	31	chamberlain	chamberlain	NOUN
taxlaw-13219	381	32	write	write	VERB
taxlaw-13219	381	33	that	that	SCONJ
taxlaw-13219	381	34	:	:	PUNCT
taxlaw-13219	381	35	65	65	NUM
taxlaw-13219	381	36	m.a	m.a	PROPN
taxlaw-13219	381	37	.	.	PROPN
taxlaw-13219	381	38	desai	desai	PROPN
taxlaw-13219	381	39	,	,	PUNCT
taxlaw-13219	381	40	a.	a.	PROPN
taxlaw-13219	381	41	dyck	dyck	PROPN
taxlaw-13219	381	42	,	,	PUNCT
taxlaw-13219	381	43	&	&	CCONJ
taxlaw-13219	381	44	l.	l.	PROPN
taxlaw-13219	381	45	zingales	zingales	PROPN
taxlaw-13219	381	46	,	,	PUNCT
taxlaw-13219	381	47	theft	theft	NOUN
taxlaw-13219	381	48	and	and	CCONJ
taxlaw-13219	381	49	taxes	taxis	NOUN
taxlaw-13219	381	50	,	,	PUNCT
taxlaw-13219	381	51	84	84	NUM
taxlaw-13219	381	52	j.	j.	NOUN
taxlaw-13219	381	53	of	of	ADP
taxlaw-13219	381	54	fin	fin	PROPN
taxlaw-13219	381	55	.	.	PUNCT
taxlaw-13219	382	1	econ	econ	PROPN
taxlaw-13219	382	2	.	.	PUNCT
taxlaw-13219	383	1	3	3	NUM
taxlaw-13219	383	2	,	,	PUNCT
taxlaw-13219	383	3	591	591	NUM
taxlaw-13219	383	4	-	-	SYM
taxlaw-13219	383	5	623	623	NUM
taxlaw-13219	383	6	(	(	PUNCT
taxlaw-13219	383	7	2007	2007	NUM
taxlaw-13219	383	8	)	)	PUNCT
taxlaw-13219	383	9	.	.	PUNCT
taxlaw-13219	384	1	66	66	NUM
taxlaw-13219	384	2	i.r.s	i.r.	NOUN
taxlaw-13219	384	3	.	.	PUNCT
taxlaw-13219	384	4	,	,	PUNCT
taxlaw-13219	384	5	irs	irs	PROPN
taxlaw-13219	384	6	clarifies	clarify	VERB
taxlaw-13219	384	7	rules	rule	NOUN
taxlaw-13219	384	8	for	for	ADP
taxlaw-13219	384	9	new	new	ADJ
taxlaw-13219	384	10	corporate	corporate	ADJ
taxlaw-13219	384	11	alternative	alternative	ADJ
taxlaw-13219	384	12	minimum	minimum	ADJ
taxlaw-13219	384	13	tax	tax	NOUN
taxlaw-13219	384	14	(	(	PUNCT
taxlaw-13219	384	15	2023	2023	NUM
taxlaw-13219	384	16	)	)	PUNCT
taxlaw-13219	384	17	,	,	PUNCT
taxlaw-13219	384	18	https://www.irs.gov/newsroom/irs-clarifies-rules-for-corporate-alternative-minimum-tax	https://www.irs.gov/newsroom/irs-clarifies-rules-for-corporate-alternative-minimum-tax	VERB
taxlaw-13219	385	1	[	[	X
taxlaw-13219	385	2	https://perma.cc/v2cq-bdsz	https://perma.cc/v2cq-bdsz	X
taxlaw-13219	385	3	]	]	X
taxlaw-13219	385	4	.	.	PUNCT
taxlaw-13219	386	1	67	67	NUM
taxlaw-13219	387	1	the	the	DET
taxlaw-13219	387	2	following	follow	VERB
taxlaw-13219	387	3	is	be	AUX
taxlaw-13219	387	4	based	base	VERB
taxlaw-13219	387	5	on	on	ADP
taxlaw-13219	387	6	reuven	reuven	VERB
taxlaw-13219	387	7	avi	avi	PROPN
taxlaw-13219	387	8	-	-	PUNCT
taxlaw-13219	387	9	yonah	yonah	ADJ
taxlaw-13219	387	10	,	,	PUNCT
taxlaw-13219	387	11	taxing	tax	VERB
taxlaw-13219	387	12	the	the	DET
taxlaw-13219	387	13	right	right	ADJ
taxlaw-13219	387	14	book	book	NOUN
taxlaw-13219	387	15	:	:	PUNCT
taxlaw-13219	387	16	arguments	argument	NOUN
taxlaw-13219	387	17	for	for	ADP
taxlaw-13219	387	18	the	the	DET
taxlaw-13219	387	19	corporate	corporate	ADJ
taxlaw-13219	387	20	amt	amt	PROPN
taxlaw-13219	387	21	,	,	PUNCT
taxlaw-13219	387	22	181	181	NUM
taxlaw-13219	387	23	tax	tax	NOUN
taxlaw-13219	387	24	notes	note	NOUN
taxlaw-13219	387	25	fed	feed	VERB
taxlaw-13219	387	26	.	.	PUNCT
taxlaw-13219	388	1	1645	1645	NUM
taxlaw-13219	388	2	(	(	PUNCT
taxlaw-13219	388	3	nov	nov	PROPN
taxlaw-13219	388	4	.	.	PROPN
taxlaw-13219	388	5	27	27	NUM
taxlaw-13219	388	6	,	,	PUNCT
taxlaw-13219	388	7	2023	2023	NUM
taxlaw-13219	388	8	)	)	PUNCT
taxlaw-13219	388	9	.	.	PUNCT
taxlaw-13219	389	1	https://perma.cc/v2cq-bdsz	https://perma.cc/v2cq-bdsz	X
taxlaw-13219	389	2	2024	2024	NUM
taxlaw-13219	389	3	]	]	PUNCT
taxlaw-13219	389	4	taxation	taxation	NOUN
taxlaw-13219	389	5	and	and	CCONJ
taxlaw-13219	389	6	corporate	corporate	ADJ
taxlaw-13219	389	7	governance	governance	NOUN
taxlaw-13219	389	8	71	71	NUM
taxlaw-13219	389	9	“	"	PUNCT
taxlaw-13219	389	10	with	with	ADP
taxlaw-13219	389	11	financial	financial	ADJ
taxlaw-13219	389	12	accounting	accounting	NOUN
taxlaw-13219	389	13	,	,	PUNCT
taxlaw-13219	389	14	companies	company	NOUN
taxlaw-13219	389	15	want	want	VERB
taxlaw-13219	389	16	to	to	PART
taxlaw-13219	389	17	increase	increase	VERB
taxlaw-13219	389	18	their	their	PRON
taxlaw-13219	389	19	earnings	earning	NOUN
taxlaw-13219	389	20	for	for	ADP
taxlaw-13219	389	21	shareholders	shareholder	NOUN
taxlaw-13219	389	22	,	,	PUNCT
taxlaw-13219	389	23	creditors	creditor	NOUN
taxlaw-13219	389	24	,	,	PUNCT
taxlaw-13219	389	25	financial	financial	ADJ
taxlaw-13219	389	26	analysts	analyst	NOUN
taxlaw-13219	389	27	,	,	PUNCT
taxlaw-13219	389	28	and	and	CCONJ
taxlaw-13219	389	29	other	other	ADJ
taxlaw-13219	389	30	stakeholders	stakeholder	NOUN
taxlaw-13219	389	31	.	.	PUNCT
taxlaw-13219	390	1	managers	manager	NOUN
taxlaw-13219	390	2	are	be	AUX
taxlaw-13219	390	3	motivated	motivated	ADJ
taxlaw-13219	390	4	to	to	PART
taxlaw-13219	390	5	manage	manage	VERB
taxlaw-13219	390	6	earnings	earning	NOUN
taxlaw-13219	390	7	by	by	ADP
taxlaw-13219	390	8	decreasing	decrease	VERB
taxlaw-13219	390	9	(	(	PUNCT
taxlaw-13219	390	10	or	or	CCONJ
taxlaw-13219	390	11	deferring	defer	VERB
taxlaw-13219	390	12	)	)	PUNCT
taxlaw-13219	390	13	losses	loss	NOUN
taxlaw-13219	390	14	and	and	CCONJ
taxlaw-13219	390	15	increasing	increase	VERB
taxlaw-13219	390	16	(	(	PUNCT
taxlaw-13219	390	17	or	or	CCONJ
taxlaw-13219	390	18	accelerating	accelerate	VERB
taxlaw-13219	390	19	)	)	PUNCT
taxlaw-13219	390	20	income	income	NOUN
taxlaw-13219	390	21	.	.	PUNCT
taxlaw-13219	391	1	the	the	DET
taxlaw-13219	391	2	objectives	objective	NOUN
taxlaw-13219	391	3	in	in	ADP
taxlaw-13219	391	4	tax	tax	NOUN
taxlaw-13219	391	5	accounting	accounting	NOUN
taxlaw-13219	391	6	are	be	AUX
taxlaw-13219	391	7	the	the	DET
taxlaw-13219	391	8	exact	exact	ADJ
taxlaw-13219	391	9	opposite	opposite	ADJ
taxlaw-13219	391	10	:	:	PUNCT
taxlaw-13219	391	11	tax	tax	NOUN
taxlaw-13219	391	12	practitioners	practitioner	NOUN
taxlaw-13219	391	13	engage	engage	VERB
taxlaw-13219	391	14	in	in	ADP
taxlaw-13219	391	15	complex	complex	ADJ
taxlaw-13219	391	16	tax	tax	NOUN
taxlaw-13219	391	17	avoidance	avoidance	NOUN
taxlaw-13219	391	18	strategies	strategy	NOUN
taxlaw-13219	391	19	to	to	PART
taxlaw-13219	391	20	reduce	reduce	VERB
taxlaw-13219	391	21	taxable	taxable	ADJ
taxlaw-13219	391	22	income	income	NOUN
taxlaw-13219	391	23	.	.	PUNCT
taxlaw-13219	392	1	”68	”68	NOUN
taxlaw-13219	392	2	in	in	ADP
taxlaw-13219	392	3	our	our	PRON
taxlaw-13219	392	4	view	view	NOUN
taxlaw-13219	392	5	that	that	PRON
taxlaw-13219	392	6	is	be	AUX
taxlaw-13219	392	7	exactly	exactly	ADV
taxlaw-13219	392	8	the	the	DET
taxlaw-13219	392	9	main	main	ADJ
taxlaw-13219	392	10	advantage	advantage	NOUN
taxlaw-13219	392	11	of	of	ADP
taxlaw-13219	392	12	the	the	DET
taxlaw-13219	392	13	corporate	corporate	ADJ
taxlaw-13219	392	14	amt	amt	PROPN
taxlaw-13219	392	15	:	:	PUNCT
taxlaw-13219	392	16	because	because	SCONJ
taxlaw-13219	392	17	companies	company	NOUN
taxlaw-13219	392	18	want	want	VERB
taxlaw-13219	392	19	to	to	PART
taxlaw-13219	392	20	increase	increase	VERB
taxlaw-13219	392	21	their	their	PRON
taxlaw-13219	392	22	earnings	earning	NOUN
taxlaw-13219	392	23	,	,	PUNCT
taxlaw-13219	392	24	they	they	PRON
taxlaw-13219	392	25	are	be	AUX
taxlaw-13219	392	26	constrained	constrain	VERB
taxlaw-13219	392	27	by	by	ADP
taxlaw-13219	392	28	how	how	SCONJ
taxlaw-13219	392	29	much	much	ADJ
taxlaw-13219	392	30	they	they	PRON
taxlaw-13219	392	31	can	can	AUX
taxlaw-13219	392	32	reduce	reduce	VERB
taxlaw-13219	392	33	taxable	taxable	ADJ
taxlaw-13219	392	34	income	income	NOUN
taxlaw-13219	392	35	(	(	PUNCT
taxlaw-13219	392	36	i.e.	i.e.	X
taxlaw-13219	392	37	,	,	PUNCT
taxlaw-13219	392	38	the	the	DET
taxlaw-13219	392	39	“	"	PUNCT
taxlaw-13219	392	40	madisonian	madisonian	ADJ
taxlaw-13219	392	41	”	"	PUNCT
taxlaw-13219	392	42	function	function	NOUN
taxlaw-13219	392	43	)	)	PUNCT
taxlaw-13219	392	44	.	.	PUNCT
taxlaw-13219	393	1	since	since	SCONJ
taxlaw-13219	393	2	managers	manager	NOUN
taxlaw-13219	393	3	care	care	VERB
taxlaw-13219	393	4	more	more	ADJ
taxlaw-13219	393	5	about	about	ADP
taxlaw-13219	393	6	earnings	earning	NOUN
taxlaw-13219	393	7	per	per	ADP
taxlaw-13219	393	8	share	share	NOUN
taxlaw-13219	393	9	(	(	PUNCT
taxlaw-13219	393	10	which	which	PRON
taxlaw-13219	393	11	affects	affect	VERB
taxlaw-13219	393	12	the	the	DET
taxlaw-13219	393	13	value	value	NOUN
taxlaw-13219	393	14	of	of	ADP
taxlaw-13219	393	15	their	their	PRON
taxlaw-13219	393	16	stock	stock	NOUN
taxlaw-13219	393	17	options	option	NOUN
taxlaw-13219	393	18	)	)	PUNCT
taxlaw-13219	393	19	than	than	ADP
taxlaw-13219	393	20	about	about	ADP
taxlaw-13219	393	21	taxable	taxable	ADJ
taxlaw-13219	393	22	income	income	NOUN
taxlaw-13219	393	23	,	,	PUNCT
taxlaw-13219	393	24	the	the	DET
taxlaw-13219	393	25	result	result	NOUN
taxlaw-13219	393	26	is	be	AUX
taxlaw-13219	393	27	a	a	DET
taxlaw-13219	393	28	higher	high	ADJ
taxlaw-13219	393	29	likelihood	likelihood	NOUN
taxlaw-13219	393	30	that	that	SCONJ
taxlaw-13219	393	31	the	the	DET
taxlaw-13219	393	32	largest	large	ADJ
taxlaw-13219	393	33	u.s	u.s	PROPN
taxlaw-13219	393	34	.	.	PROPN
taxlaw-13219	393	35	and	and	CCONJ
taxlaw-13219	393	36	foreign	foreign	ADJ
taxlaw-13219	393	37	corporations	corporation	NOUN
taxlaw-13219	393	38	(	(	PUNCT
taxlaw-13219	393	39	the	the	DET
taxlaw-13219	393	40	only	only	ADJ
taxlaw-13219	393	41	corporations	corporation	NOUN
taxlaw-13219	393	42	subject	subject	ADJ
taxlaw-13219	393	43	to	to	ADP
taxlaw-13219	393	44	the	the	DET
taxlaw-13219	393	45	corporate	corporate	ADJ
taxlaw-13219	393	46	amt	amt	PROPN
taxlaw-13219	393	47	)	)	PUNCT
taxlaw-13219	393	48	will	will	AUX
taxlaw-13219	393	49	pay	pay	VERB
taxlaw-13219	393	50	something	something	PRON
taxlaw-13219	393	51	close	close	ADJ
taxlaw-13219	393	52	to	to	ADP
taxlaw-13219	393	53	a	a	DET
taxlaw-13219	393	54	15	15	NUM
taxlaw-13219	393	55	percent	percent	NOUN
taxlaw-13219	393	56	effective	effective	ADJ
taxlaw-13219	393	57	tax	tax	NOUN
taxlaw-13219	393	58	rate	rate	NOUN
taxlaw-13219	393	59	.	.	PUNCT
taxlaw-13219	394	1	as	as	ADP
taxlaw-13219	394	2	for	for	ADP
taxlaw-13219	394	3	the	the	DET
taxlaw-13219	394	4	risk	risk	NOUN
taxlaw-13219	394	5	of	of	ADP
taxlaw-13219	394	6	earnings	earning	NOUN
taxlaw-13219	394	7	management	management	NOUN
taxlaw-13219	394	8	to	to	PART
taxlaw-13219	394	9	decrease	decrease	VERB
taxlaw-13219	394	10	taxation	taxation	NOUN
taxlaw-13219	394	11	,	,	PUNCT
taxlaw-13219	394	12	wolfgang	wolfgang	PROPN
taxlaw-13219	394	13	schoen	schoen	PROPN
taxlaw-13219	394	14	published	publish	VERB
taxlaw-13219	394	15	an	an	DET
taxlaw-13219	394	16	incisive	incisive	ADJ
taxlaw-13219	394	17	critique	critique	NOUN
taxlaw-13219	394	18	of	of	ADP
taxlaw-13219	394	19	this	this	DET
taxlaw-13219	394	20	argument	argument	NOUN
taxlaw-13219	394	21	based	base	VERB
taxlaw-13219	394	22	on	on	ADP
taxlaw-13219	394	23	the	the	DET
taxlaw-13219	394	24	long	long	ADJ
taxlaw-13219	394	25	german	german	ADJ
taxlaw-13219	394	26	experience	experience	NOUN
taxlaw-13219	394	27	of	of	ADP
taxlaw-13219	394	28	using	use	VERB
taxlaw-13219	394	29	corporate	corporate	ADJ
taxlaw-13219	394	30	book	book	NOUN
taxlaw-13219	394	31	income	income	NOUN
taxlaw-13219	394	32	as	as	ADP
taxlaw-13219	394	33	the	the	DET
taxlaw-13219	394	34	taxable	taxable	ADJ
taxlaw-13219	394	35	base.69	base.69	NOUN
taxlaw-13219	394	36	2	2	NUM
taxlaw-13219	394	37	.	.	PUNCT
taxlaw-13219	395	1	the	the	DET
taxlaw-13219	395	2	author	author	NOUN
taxlaw-13219	395	3	argues	argue	VERB
taxlaw-13219	395	4	that	that	SCONJ
taxlaw-13219	395	5	:	:	PUNCT
taxlaw-13219	395	6	“	"	PUNCT
taxlaw-13219	395	7	unlike	unlike	ADP
taxlaw-13219	395	8	financial	financial	ADJ
taxlaw-13219	395	9	accounting	accounting	NOUN
taxlaw-13219	395	10	,	,	PUNCT
taxlaw-13219	395	11	tax	tax	NOUN
taxlaw-13219	395	12	law	law	NOUN
taxlaw-13219	395	13	comes	come	VERB
taxlaw-13219	395	14	from	from	ADP
taxlaw-13219	395	15	the	the	DET
taxlaw-13219	395	16	u.s	u.s	PROPN
taxlaw-13219	395	17	.	.	PROPN
taxlaw-13219	395	18	constitution	constitution	PROPN
taxlaw-13219	395	19	,	,	PUNCT
taxlaw-13219	395	20	treaties	treaty	NOUN
taxlaw-13219	395	21	,	,	PUNCT
taxlaw-13219	395	22	the	the	DET
taxlaw-13219	395	23	irc	irc	PROPN
taxlaw-13219	395	24	,	,	PUNCT
taxlaw-13219	395	25	administrative	administrative	ADJ
taxlaw-13219	395	26	pronouncements	pronouncement	NOUN
taxlaw-13219	395	27	,	,	PUNCT
taxlaw-13219	395	28	and	and	CCONJ
taxlaw-13219	395	29	judicial	judicial	ADJ
taxlaw-13219	395	30	opinions	opinion	NOUN
taxlaw-13219	395	31	.	.	PUNCT
taxlaw-13219	396	1	these	these	DET
taxlaw-13219	396	2	authorities	authority	NOUN
taxlaw-13219	396	3	have	have	VERB
taxlaw-13219	396	4	the	the	DET
taxlaw-13219	396	5	force	force	NOUN
taxlaw-13219	396	6	of	of	ADP
taxlaw-13219	396	7	law	law	NOUN
taxlaw-13219	396	8	,	,	PUNCT
taxlaw-13219	396	9	as	as	SCONJ
taxlaw-13219	396	10	they	they	PRON
taxlaw-13219	396	11	are	be	AUX
taxlaw-13219	396	12	created	create	VERB
taxlaw-13219	396	13	by	by	ADP
taxlaw-13219	396	14	duly	duly	ADV
taxlaw-13219	396	15	authorized	authorize	VERB
taxlaw-13219	396	16	government	government	NOUN
taxlaw-13219	396	17	officials	official	NOUN
taxlaw-13219	396	18	via	via	ADP
taxlaw-13219	396	19	the	the	DET
taxlaw-13219	396	20	16th	16th	ADJ
taxlaw-13219	396	21	amendment	amendment	NOUN
taxlaw-13219	396	22	,	,	PUNCT
taxlaw-13219	396	23	the	the	DET
taxlaw-13219	396	24	administrative	administrative	ADJ
taxlaw-13219	396	25	procedure	procedure	NOUN
taxlaw-13219	396	26	act	act	NOUN
taxlaw-13219	396	27	of	of	ADP
taxlaw-13219	396	28	1946	1946	NUM
taxlaw-13219	396	29	,	,	PUNCT
taxlaw-13219	396	30	elected	elect	VERB
taxlaw-13219	396	31	judges	judge	NOUN
taxlaw-13219	396	32	,	,	PUNCT
taxlaw-13219	396	33	and	and	CCONJ
taxlaw-13219	396	34	so	so	ADV
taxlaw-13219	396	35	on	on	ADV
taxlaw-13219	396	36	.	.	PUNCT
taxlaw-13219	397	1	a	a	DET
taxlaw-13219	397	2	system	system	NOUN
taxlaw-13219	397	3	that	that	PRON
taxlaw-13219	397	4	determines	determine	VERB
taxlaw-13219	397	5	the	the	DET
taxlaw-13219	397	6	corporate	corporate	ADJ
taxlaw-13219	397	7	tax	tax	NOUN
taxlaw-13219	397	8	base	base	NOUN
taxlaw-13219	397	9	outside	outside	ADP
taxlaw-13219	397	10	of	of	ADP
taxlaw-13219	397	11	tax	tax	NOUN
taxlaw-13219	397	12	law	law	NOUN
taxlaw-13219	397	13	makes	make	VERB
taxlaw-13219	397	14	no	no	DET
taxlaw-13219	397	15	sense	sense	NOUN
taxlaw-13219	397	16	and	and	CCONJ
taxlaw-13219	397	17	is	be	AUX
taxlaw-13219	397	18	not	not	PART
taxlaw-13219	397	19	good	good	ADJ
taxlaw-13219	397	20	tax	tax	NOUN
taxlaw-13219	397	21	policy	policy	NOUN
taxlaw-13219	397	22	.	.	PUNCT
taxlaw-13219	398	1	it	it	PRON
taxlaw-13219	398	2	merely	merely	ADV
taxlaw-13219	398	3	degrades	degrade	VERB
taxlaw-13219	398	4	the	the	DET
taxlaw-13219	398	5	taxation	taxation	NOUN
taxlaw-13219	398	6	process	process	NOUN
taxlaw-13219	398	7	by	by	ADP
taxlaw-13219	398	8	capitalizing	capitalize	VERB
taxlaw-13219	398	9	on	on	ADP
taxlaw-13219	398	10	the	the	DET
taxlaw-13219	398	11	public	public	NOUN
taxlaw-13219	398	12	’s	’s	PART
taxlaw-13219	398	13	lack	lack	NOUN
taxlaw-13219	398	14	of	of	ADP
taxlaw-13219	398	15	understanding	understanding	NOUN
taxlaw-13219	398	16	regarding	regard	VERB
taxlaw-13219	398	17	the	the	DET
taxlaw-13219	398	18	significant	significant	ADJ
taxlaw-13219	398	19	differences	difference	NOUN
taxlaw-13219	398	20	between	between	ADP
taxlaw-13219	398	21	the	the	DET
taxlaw-13219	398	22	two	two	NUM
taxlaw-13219	398	23	systems	system	NOUN
taxlaw-13219	398	24	.	.	PUNCT
taxlaw-13219	399	1	”70	”70	PROPN
taxlaw-13219	399	2	this	this	PRON
taxlaw-13219	399	3	ignores	ignore	VERB
taxlaw-13219	399	4	the	the	DET
taxlaw-13219	399	5	fact	fact	NOUN
taxlaw-13219	399	6	that	that	SCONJ
taxlaw-13219	399	7	the	the	DET
taxlaw-13219	399	8	corporate	corporate	ADJ
taxlaw-13219	399	9	amt	amt	PROPN
taxlaw-13219	399	10	is	be	AUX
taxlaw-13219	399	11	part	part	NOUN
taxlaw-13219	399	12	of	of	ADP
taxlaw-13219	399	13	the	the	DET
taxlaw-13219	399	14	internal	internal	ADJ
taxlaw-13219	399	15	revenue	revenue	NOUN
taxlaw-13219	399	16	code	code	NOUN
taxlaw-13219	399	17	of	of	ADP
taxlaw-13219	399	18	1986	1986	NUM
taxlaw-13219	399	19	,	,	PUNCT
taxlaw-13219	399	20	as	as	SCONJ
taxlaw-13219	399	21	amended	amend	VERB
taxlaw-13219	399	22	(	(	PUNCT
taxlaw-13219	399	23	26	26	NUM
taxlaw-13219	399	24	usc	usc	NOUN
taxlaw-13219	399	25	)	)	PUNCT
taxlaw-13219	399	26	,	,	PUNCT
taxlaw-13219	399	27	duly	duly	ADV
taxlaw-13219	399	28	passed	pass	VERB
taxlaw-13219	399	29	by	by	ADP
taxlaw-13219	399	30	both	both	DET
taxlaw-13219	399	31	houses	house	NOUN
taxlaw-13219	399	32	of	of	ADP
taxlaw-13219	399	33	congress	congress	PROPN
taxlaw-13219	399	34	and	and	CCONJ
taxlaw-13219	399	35	signed	sign	VERB
taxlaw-13219	399	36	into	into	ADP
taxlaw-13219	399	37	law	law	NOUN
taxlaw-13219	399	38	by	by	ADP
taxlaw-13219	399	39	the	the	DET
taxlaw-13219	399	40	president	president	NOUN
taxlaw-13219	399	41	.	.	PUNCT
taxlaw-13219	400	1	it	it	PRON
taxlaw-13219	400	2	is	be	AUX
taxlaw-13219	400	3	subject	subject	ADJ
taxlaw-13219	400	4	to	to	ADP
taxlaw-13219	400	5	the	the	DET
taxlaw-13219	400	6	same	same	ADJ
taxlaw-13219	400	7	irs	irs	PROPN
taxlaw-13219	400	8	and	and	CCONJ
taxlaw-13219	400	9	judicial	judicial	ADJ
taxlaw-13219	400	10	review	review	NOUN
taxlaw-13219	400	11	as	as	ADP
taxlaw-13219	400	12	any	any	DET
taxlaw-13219	400	13	other	other	ADJ
taxlaw-13219	400	14	part	part	NOUN
taxlaw-13219	400	15	of	of	ADP
taxlaw-13219	400	16	the	the	DET
taxlaw-13219	400	17	code	code	NOUN
taxlaw-13219	400	18	.	.	PUNCT
taxlaw-13219	401	1	while	while	SCONJ
taxlaw-13219	401	2	generally	generally	ADV
taxlaw-13219	401	3	accepted	accept	VERB
taxlaw-13219	401	4	accounting	accounting	NOUN
taxlaw-13219	401	5	principles	principle	NOUN
taxlaw-13219	401	6	are	be	AUX
taxlaw-13219	401	7	not	not	PART
taxlaw-13219	401	8	set	set	VERB
taxlaw-13219	401	9	by	by	ADP
taxlaw-13219	401	10	congress	congress	PROPN
taxlaw-13219	401	11	,	,	PUNCT
taxlaw-13219	401	12	congress	congress	PROPN
taxlaw-13219	401	13	is	be	AUX
taxlaw-13219	401	14	free	free	ADJ
taxlaw-13219	401	15	to	to	PART
taxlaw-13219	401	16	change	change	VERB
taxlaw-13219	401	17	them	they	PRON
taxlaw-13219	401	18	for	for	ADP
taxlaw-13219	401	19	the	the	DET
taxlaw-13219	401	20	corporate	corporate	ADJ
taxlaw-13219	401	21	amt	amt	PROPN
taxlaw-13219	401	22	whenever	whenever	SCONJ
taxlaw-13219	401	23	it	it	PRON
taxlaw-13219	401	24	feels	feel	VERB
taxlaw-13219	401	25	the	the	DET
taxlaw-13219	401	26	results	result	NOUN
taxlaw-13219	401	27	are	be	AUX
taxlaw-13219	401	28	not	not	PART
taxlaw-13219	401	29	appropriate	appropriate	ADJ
taxlaw-13219	401	30	,	,	PUNCT
taxlaw-13219	401	31	as	as	SCONJ
taxlaw-13219	401	32	it	it	PRON
taxlaw-13219	401	33	did	do	VERB
taxlaw-13219	401	34	for	for	ADP
taxlaw-13219	401	35	the	the	DET
taxlaw-13219	401	36	application	application	NOUN
taxlaw-13219	401	37	of	of	ADP
taxlaw-13219	401	38	refundable	refundable	ADJ
taxlaw-13219	401	39	and	and	CCONJ
taxlaw-13219	401	40	transferable	transferable	ADJ
taxlaw-13219	401	41	credits	credit	NOUN
taxlaw-13219	401	42	under	under	ADP
taxlaw-13219	401	43	the	the	DET
taxlaw-13219	401	44	inflation	inflation	NOUN
taxlaw-13219	401	45	reduction	reduction	NOUN
taxlaw-13219	401	46	act.71	act.71	NOUN
taxlaw-13219	401	47	3	3	X
taxlaw-13219	401	48	.	.	PUNCT
taxlaw-13219	402	1	the	the	DET
taxlaw-13219	402	2	authors	author	NOUN
taxlaw-13219	402	3	write	write	VERB
taxlaw-13219	402	4	that	that	SCONJ
taxlaw-13219	402	5	:	:	PUNCT
taxlaw-13219	402	6	68	68	NUM
taxlaw-13219	402	7	li	li	NOUN
taxlaw-13219	402	8	dang	dang	PROPN
taxlaw-13219	402	9	,	,	PUNCT
taxlaw-13219	402	10	rodney	rodney	PROPN
taxlaw-13219	402	11	p.	p.	PROPN
taxlaw-13219	402	12	mock	mock	PROPN
taxlaw-13219	402	13	,	,	PUNCT
taxlaw-13219	402	14	&	&	CCONJ
taxlaw-13219	402	15	david	david	PROPN
taxlaw-13219	402	16	g.	g.	PROPN
taxlaw-13219	402	17	chamberlain	chamberlain	PROPN
taxlaw-13219	402	18	,	,	PUNCT
taxlaw-13219	402	19	taxing	tax	VERB
taxlaw-13219	402	20	the	the	DET
taxlaw-13219	402	21	wrong	wrong	ADJ
taxlaw-13219	402	22	book	book	NOUN
taxlaw-13219	402	23	,	,	PUNCT
taxlaw-13219	402	24	181	181	NUM
taxlaw-13219	402	25	tax	tax	NOUN
taxlaw-13219	402	26	notes	note	NOUN
taxlaw-13219	402	27	fed	feed	VERB
taxlaw-13219	402	28	.	.	PUNCT
taxlaw-13219	403	1	1377	1377	NUM
taxlaw-13219	403	2	(	(	PUNCT
taxlaw-13219	403	3	2023	2023	NUM
taxlaw-13219	403	4	)	)	PUNCT
taxlaw-13219	403	5	.	.	PUNCT
taxlaw-13219	404	1	69	69	NUM
taxlaw-13219	404	2	schon	schon	NOUN
taxlaw-13219	404	3	,	,	PUNCT
taxlaw-13219	404	4	supra	supra	PROPN
taxlaw-13219	404	5	note	note	PROPN
taxlaw-13219	404	6	38	38	NUM
taxlaw-13219	404	7	,	,	PUNCT
taxlaw-13219	404	8	at	at	ADP
taxlaw-13219	404	9	115	115	NUM
taxlaw-13219	404	10	.	.	PUNCT
taxlaw-13219	405	1	70	70	NUM
taxlaw-13219	406	1	i	i	PRON
taxlaw-13219	406	2	d.	d.	NOUN
taxlaw-13219	406	3	71	71	NUM
taxlaw-13219	406	4	inflation	inflation	NOUN
taxlaw-13219	406	5	reduction	reduction	NOUN
taxlaw-13219	406	6	act	act	NOUN
taxlaw-13219	406	7	of	of	ADP
taxlaw-13219	406	8	2022	2022	NUM
taxlaw-13219	406	9	,	,	PUNCT
taxlaw-13219	406	10	h.r	h.r	PROPN
taxlaw-13219	406	11	.	.	PROPN
taxlaw-13219	406	12	5376	5376	NUM
taxlaw-13219	406	13	,	,	PUNCT
taxlaw-13219	406	14	117th	117th	ADJ
taxlaw-13219	406	15	cong	cong	NOUN
taxlaw-13219	406	16	.	.	PUNCT
taxlaw-13219	407	1	(	(	PUNCT
taxlaw-13219	407	2	2022	2022	NUM
taxlaw-13219	407	3	)	)	PUNCT
taxlaw-13219	407	4	(	(	PUNCT
taxlaw-13219	407	5	enacted	enact	VERB
taxlaw-13219	407	6	)	)	PUNCT
taxlaw-13219	407	7	.	.	PUNCT
taxlaw-13219	408	1	72	72	NUM
taxlaw-13219	408	2	columbia	columbia	PROPN
taxlaw-13219	408	3	journal	journal	PROPN
taxlaw-13219	408	4	of	of	ADP
taxlaw-13219	408	5	tax	tax	NOUN
taxlaw-13219	408	6	law	law	NOUN
taxlaw-13219	409	1	[	[	X
taxlaw-13219	409	2	vol	vol	X
taxlaw-13219	409	3	16:1	16:1	NUM
taxlaw-13219	409	4	“	"	PUNCT
taxlaw-13219	409	5	the	the	DET
taxlaw-13219	409	6	original	original	ADJ
taxlaw-13219	409	7	purpose	purpose	NOUN
taxlaw-13219	409	8	of	of	ADP
taxlaw-13219	409	9	the	the	DET
taxlaw-13219	409	10	federal	federal	ADJ
taxlaw-13219	409	11	income	income	NOUN
taxlaw-13219	409	12	tax	tax	NOUN
taxlaw-13219	409	13	was	be	AUX
taxlaw-13219	409	14	to	to	PART
taxlaw-13219	409	15	fund	fund	VERB
taxlaw-13219	409	16	the	the	DET
taxlaw-13219	409	17	operations	operation	NOUN
taxlaw-13219	409	18	of	of	ADP
taxlaw-13219	409	19	the	the	DET
taxlaw-13219	409	20	federal	federal	ADJ
taxlaw-13219	409	21	government	government	NOUN
taxlaw-13219	409	22	.	.	PUNCT
taxlaw-13219	410	1	”72	”72	PROPN
taxlaw-13219	410	2	that	that	PRON
taxlaw-13219	410	3	is	be	AUX
taxlaw-13219	410	4	partly	partly	ADV
taxlaw-13219	410	5	true	true	ADJ
taxlaw-13219	410	6	for	for	ADP
taxlaw-13219	410	7	the	the	DET
taxlaw-13219	410	8	individual	individual	ADJ
taxlaw-13219	410	9	income	income	NOUN
taxlaw-13219	410	10	tax	tax	NOUN
taxlaw-13219	410	11	,	,	PUNCT
taxlaw-13219	410	12	although	although	SCONJ
taxlaw-13219	410	13	a	a	DET
taxlaw-13219	410	14	major	major	ADJ
taxlaw-13219	410	15	reason	reason	NOUN
taxlaw-13219	410	16	for	for	ADP
taxlaw-13219	410	17	the	the	DET
taxlaw-13219	410	18	adoption	adoption	NOUN
taxlaw-13219	410	19	of	of	ADP
taxlaw-13219	410	20	the	the	DET
taxlaw-13219	410	21	16th	16th	ADJ
taxlaw-13219	410	22	amendment	amendment	NOUN
taxlaw-13219	410	23	was	be	AUX
taxlaw-13219	410	24	to	to	PART
taxlaw-13219	410	25	reduce	reduce	VERB
taxlaw-13219	410	26	inequality	inequality	NOUN
taxlaw-13219	410	27	(	(	PUNCT
taxlaw-13219	410	28	the	the	DET
taxlaw-13219	410	29	government	government	NOUN
taxlaw-13219	410	30	could	could	AUX
taxlaw-13219	410	31	have	have	AUX
taxlaw-13219	410	32	continued	continue	VERB
taxlaw-13219	410	33	to	to	PART
taxlaw-13219	410	34	be	be	AUX
taxlaw-13219	410	35	funded	fund	VERB
taxlaw-13219	410	36	by	by	ADP
taxlaw-13219	410	37	tariffs	tariff	NOUN
taxlaw-13219	410	38	like	like	SCONJ
taxlaw-13219	410	39	it	it	PRON
taxlaw-13219	410	40	previously	previously	ADV
taxlaw-13219	410	41	was	be	AUX
taxlaw-13219	410	42	,	,	PUNCT
taxlaw-13219	410	43	instead	instead	ADV
taxlaw-13219	410	44	of	of	ADP
taxlaw-13219	410	45	a	a	DET
taxlaw-13219	410	46	tax	tax	NOUN
taxlaw-13219	410	47	that	that	PRON
taxlaw-13219	410	48	fell	fall	VERB
taxlaw-13219	410	49	only	only	ADV
taxlaw-13219	410	50	on	on	ADP
taxlaw-13219	410	51	the	the	DET
taxlaw-13219	410	52	rich	rich	ADJ
taxlaw-13219	410	53	)	)	PUNCT
taxlaw-13219	410	54	.	.	PUNCT
taxlaw-13219	411	1	but	but	CCONJ
taxlaw-13219	411	2	it	it	PRON
taxlaw-13219	411	3	was	be	AUX
taxlaw-13219	411	4	not	not	PART
taxlaw-13219	411	5	the	the	DET
taxlaw-13219	411	6	purpose	purpose	NOUN
taxlaw-13219	411	7	of	of	ADP
taxlaw-13219	411	8	the	the	DET
taxlaw-13219	411	9	corporate	corporate	ADJ
taxlaw-13219	411	10	tax	tax	NOUN
taxlaw-13219	411	11	of	of	ADP
taxlaw-13219	411	12	1909	1909	NUM
taxlaw-13219	411	13	(	(	PUNCT
taxlaw-13219	411	14	originally	originally	ADV
taxlaw-13219	411	15	set	set	VERB
taxlaw-13219	411	16	at	at	ADP
taxlaw-13219	411	17	1	1	NUM
taxlaw-13219	411	18	percent	percent	NOUN
taxlaw-13219	411	19	)	)	PUNCT
taxlaw-13219	411	20	;	;	PUNCT
taxlaw-13219	411	21	that	that	PRON
taxlaw-13219	411	22	was	be	AUX
taxlaw-13219	411	23	to	to	PART
taxlaw-13219	411	24	regulate	regulate	VERB
taxlaw-13219	411	25	monopolistic	monopolistic	ADJ
taxlaw-13219	411	26	corporations	corporation	NOUN
taxlaw-13219	411	27	,	,	PUNCT
taxlaw-13219	411	28	as	as	SCONJ
taxlaw-13219	411	29	shown	show	VERB
taxlaw-13219	411	30	by	by	ADP
taxlaw-13219	411	31	the	the	DET
taxlaw-13219	411	32	legislative	legislative	ADJ
taxlaw-13219	411	33	history.73	history.73	NOUN
taxlaw-13219	411	34	4	4	NUM
taxlaw-13219	411	35	.	.	PUNCT
taxlaw-13219	412	1	the	the	DET
taxlaw-13219	412	2	authors	author	NOUN
taxlaw-13219	412	3	write	write	VERB
taxlaw-13219	412	4	that	that	SCONJ
taxlaw-13219	412	5	after	after	ADP
taxlaw-13219	412	6	1954	1954	NUM
taxlaw-13219	412	7	:	:	PUNCT
taxlaw-13219	412	8	“	"	PUNCT
taxlaw-13219	412	9	the	the	DET
taxlaw-13219	412	10	entire	entire	ADJ
taxlaw-13219	412	11	irc	irc	NOUN
taxlaw-13219	412	12	is	be	AUX
taxlaw-13219	412	13	an	an	DET
taxlaw-13219	412	14	elaborate	elaborate	ADJ
taxlaw-13219	412	15	system	system	NOUN
taxlaw-13219	412	16	of	of	ADP
taxlaw-13219	412	17	sticks	stick	NOUN
taxlaw-13219	412	18	and	and	CCONJ
taxlaw-13219	412	19	carrots	carrot	NOUN
taxlaw-13219	412	20	to	to	PART
taxlaw-13219	412	21	control	control	VERB
taxlaw-13219	412	22	taxpayer	taxpayer	NOUN
taxlaw-13219	412	23	behavior	behavior	NOUN
taxlaw-13219	412	24	.	.	PUNCT
taxlaw-13219	412	25	”	"	PUNCT
taxlaw-13219	413	1	that	that	PRON
taxlaw-13219	413	2	was	be	AUX
taxlaw-13219	413	3	true	true	ADJ
taxlaw-13219	413	4	before	before	ADP
taxlaw-13219	413	5	1954	1954	NUM
taxlaw-13219	413	6	as	as	ADV
taxlaw-13219	413	7	well	well	ADV
taxlaw-13219	413	8	,	,	PUNCT
taxlaw-13219	413	9	as	as	SCONJ
taxlaw-13219	413	10	stanley	stanley	PROPN
taxlaw-13219	413	11	s.	s.	PROPN
taxlaw-13219	413	12	surrey	surrey	PROPN
taxlaw-13219	413	13	shows	show	NOUN
taxlaw-13219	413	14	in	in	ADP
taxlaw-13219	413	15	his	his	PRON
taxlaw-13219	413	16	memoir.74	memoir.74	NOUN
taxlaw-13219	413	17	but	but	CCONJ
taxlaw-13219	413	18	there	there	PRON
taxlaw-13219	413	19	is	be	VERB
taxlaw-13219	413	20	nothing	nothing	PRON
taxlaw-13219	413	21	wrong	wrong	ADJ
taxlaw-13219	413	22	with	with	ADP
taxlaw-13219	413	23	that	that	PRON
taxlaw-13219	413	24	until	until	SCONJ
taxlaw-13219	413	25	corporate	corporate	ADJ
taxlaw-13219	413	26	tax	tax	NOUN
taxlaw-13219	413	27	planning	planning	NOUN
taxlaw-13219	413	28	results	result	NOUN
taxlaw-13219	413	29	in	in	ADP
taxlaw-13219	413	30	too	too	ADV
taxlaw-13219	413	31	low	low	ADJ
taxlaw-13219	413	32	a	a	DET
taxlaw-13219	413	33	level	level	NOUN
taxlaw-13219	413	34	of	of	ADP
taxlaw-13219	413	35	tax	tax	NOUN
taxlaw-13219	413	36	,	,	PUNCT
taxlaw-13219	413	37	because	because	SCONJ
taxlaw-13219	413	38	then	then	ADV
taxlaw-13219	413	39	the	the	DET
taxlaw-13219	413	40	legal	legal	ADJ
taxlaw-13219	413	41	incentives	incentive	NOUN
taxlaw-13219	413	42	do	do	AUX
taxlaw-13219	413	43	not	not	PART
taxlaw-13219	413	44	work	work	VERB
taxlaw-13219	413	45	.	.	PUNCT
taxlaw-13219	414	1	that	that	PRON
taxlaw-13219	414	2	is	be	AUX
taxlaw-13219	414	3	why	why	SCONJ
taxlaw-13219	414	4	it	it	PRON
taxlaw-13219	414	5	is	be	AUX
taxlaw-13219	414	6	so	so	ADV
taxlaw-13219	414	7	important	important	ADJ
taxlaw-13219	414	8	that	that	SCONJ
taxlaw-13219	414	9	the	the	DET
taxlaw-13219	414	10	corporate	corporate	ADJ
taxlaw-13219	414	11	amt	amt	PROPN
taxlaw-13219	414	12	applies	apply	VERB
taxlaw-13219	414	13	to	to	ADP
taxlaw-13219	414	14	all	all	DET
taxlaw-13219	414	15	global	global	ADJ
taxlaw-13219	414	16	income	income	NOUN
taxlaw-13219	414	17	as	as	SCONJ
taxlaw-13219	414	18	opposed	oppose	VERB
taxlaw-13219	414	19	to	to	ADP
taxlaw-13219	414	20	just	just	ADV
taxlaw-13219	414	21	global	global	ADJ
taxlaw-13219	414	22	intangible	intangible	ADJ
taxlaw-13219	414	23	low	low	ADV
taxlaw-13219	414	24	-	-	PUNCT
taxlaw-13219	414	25	taxed	tax	VERB
taxlaw-13219	414	26	income	income	NOUN
taxlaw-13219	414	27	(	(	PUNCT
taxlaw-13219	414	28	gilti	gilti	NOUN
taxlaw-13219	414	29	)	)	PUNCT
taxlaw-13219	414	30	,	,	PUNCT
taxlaw-13219	414	31	since	since	SCONJ
taxlaw-13219	414	32	under	under	ADP
taxlaw-13219	414	33	gilti	gilti	NOUN
taxlaw-13219	414	34	there	there	PRON
taxlaw-13219	414	35	are	be	VERB
taxlaw-13219	414	36	incentives	incentive	NOUN
taxlaw-13219	414	37	to	to	PART
taxlaw-13219	414	38	shift	shift	VERB
taxlaw-13219	414	39	income	income	NOUN
taxlaw-13219	414	40	to	to	ADP
taxlaw-13219	414	41	zero	zero	NUM
taxlaw-13219	414	42	-	-	PUNCT
taxlaw-13219	414	43	tax	tax	NOUN
taxlaw-13219	414	44	jurisdictions	jurisdiction	NOUN
taxlaw-13219	414	45	and	and	CCONJ
taxlaw-13219	414	46	avoid	avoid	VERB
taxlaw-13219	414	47	the	the	DET
taxlaw-13219	414	48	tax	tax	NOUN
taxlaw-13219	414	49	’s	’s	PART
taxlaw-13219	414	50	regulatory	regulatory	ADJ
taxlaw-13219	414	51	goals	goal	NOUN
taxlaw-13219	414	52	.	.	PUNCT
taxlaw-13219	415	1	5	5	X
taxlaw-13219	415	2	.	.	PUNCT
taxlaw-13219	415	3	the	the	DET
taxlaw-13219	415	4	authors	author	NOUN
taxlaw-13219	415	5	write	write	VERB
taxlaw-13219	415	6	that	that	PRON
taxlaw-13219	415	7	:	:	PUNCT
taxlaw-13219	415	8	“	"	PUNCT
taxlaw-13219	415	9	despite	despite	SCONJ
taxlaw-13219	415	10	these	these	DET
taxlaw-13219	415	11	fundamental	fundamental	ADJ
taxlaw-13219	415	12	differences	difference	NOUN
taxlaw-13219	415	13	,	,	PUNCT
taxlaw-13219	415	14	congress	congress	PROPN
taxlaw-13219	415	15	’s	’s	PART
taxlaw-13219	415	16	new	new	ADJ
taxlaw-13219	415	17	corporate	corporate	ADJ
taxlaw-13219	415	18	alternative	alternative	ADJ
taxlaw-13219	415	19	minimum	minimum	ADJ
taxlaw-13219	415	20	tax	tax	NOUN
taxlaw-13219	415	21	looks	look	VERB
taxlaw-13219	415	22	to	to	ADP
taxlaw-13219	415	23	book	book	NOUN
taxlaw-13219	415	24	income	income	NOUN
taxlaw-13219	415	25	rather	rather	ADV
taxlaw-13219	415	26	than	than	ADP
taxlaw-13219	415	27	taxable	taxable	ADJ
taxlaw-13219	415	28	income	income	NOUN
taxlaw-13219	415	29	as	as	ADP
taxlaw-13219	415	30	an	an	DET
taxlaw-13219	415	31	alternative	alternative	ADJ
taxlaw-13219	415	32	tax	tax	NOUN
taxlaw-13219	415	33	base	base	NOUN
taxlaw-13219	415	34	.	.	PUNCT
taxlaw-13219	416	1	in	in	ADP
taxlaw-13219	416	2	addition	addition	NOUN
taxlaw-13219	416	3	to	to	ADP
taxlaw-13219	416	4	the	the	DET
taxlaw-13219	416	5	conceptual	conceptual	ADJ
taxlaw-13219	416	6	differences	difference	NOUN
taxlaw-13219	416	7	,	,	PUNCT
taxlaw-13219	416	8	delegating	delegate	VERB
taxlaw-13219	416	9	the	the	DET
taxlaw-13219	416	10	corporate	corporate	ADJ
taxlaw-13219	416	11	tax	tax	NOUN
taxlaw-13219	416	12	base	base	NOUN
taxlaw-13219	416	13	to	to	ADP
taxlaw-13219	416	14	[	[	PUNCT
taxlaw-13219	416	15	the	the	DET
taxlaw-13219	416	16	financial	financial	ADJ
taxlaw-13219	416	17	accounting	accounting	NOUN
taxlaw-13219	416	18	standards	standards	PROPN
taxlaw-13219	416	19	board	board	PROPN
taxlaw-13219	416	20	]	]	PUNCT
taxlaw-13219	416	21	and	and	CCONJ
taxlaw-13219	416	22	treasury	treasury	NOUN
taxlaw-13219	416	23	creates	create	VERB
taxlaw-13219	416	24	many	many	ADJ
taxlaw-13219	416	25	practical	practical	ADJ
taxlaw-13219	416	26	administrative	administrative	ADJ
taxlaw-13219	416	27	and	and	CCONJ
taxlaw-13219	416	28	constitutional	constitutional	ADJ
taxlaw-13219	416	29	issues	issue	NOUN
taxlaw-13219	416	30	.	.	PUNCT
taxlaw-13219	417	1	”75	”75	NOUN
taxlaw-13219	417	2	this	this	PRON
taxlaw-13219	417	3	conveniently	conveniently	ADV
taxlaw-13219	417	4	omits	omit	VERB
taxlaw-13219	417	5	the	the	DET
taxlaw-13219	417	6	fact	fact	NOUN
taxlaw-13219	417	7	that	that	SCONJ
taxlaw-13219	417	8	the	the	DET
taxlaw-13219	417	9	global	global	ADJ
taxlaw-13219	417	10	corporate	corporate	ADJ
taxlaw-13219	417	11	minimum	minimum	NOUN
taxlaw-13219	417	12	tax	tax	NOUN
taxlaw-13219	417	13	(	(	PUNCT
taxlaw-13219	417	14	pillar	pillar	NOUN
taxlaw-13219	417	15	2	2	NUM
taxlaw-13219	417	16	of	of	ADP
taxlaw-13219	417	17	the	the	DET
taxlaw-13219	417	18	current	current	ADJ
taxlaw-13219	417	19	international	international	ADJ
taxlaw-13219	417	20	tax	tax	NOUN
taxlaw-13219	417	21	reform	reform	NOUN
taxlaw-13219	417	22	effort	effort	NOUN
taxlaw-13219	417	23	led	lead	VERB
taxlaw-13219	417	24	by	by	ADP
taxlaw-13219	417	25	the	the	DET
taxlaw-13219	417	26	g20	g20	NOUN
taxlaw-13219	417	27	and	and	CCONJ
taxlaw-13219	417	28	the	the	DET
taxlaw-13219	417	29	oecd	oecd	PROPN
taxlaw-13219	417	30	and	and	CCONJ
taxlaw-13219	417	31	agreed	agree	VERB
taxlaw-13219	417	32	to	to	ADP
taxlaw-13219	417	33	by	by	ADP
taxlaw-13219	417	34	over	over	ADP
taxlaw-13219	417	35	140	140	NUM
taxlaw-13219	417	36	countries	country	NOUN
taxlaw-13219	417	37	including	include	VERB
taxlaw-13219	417	38	the	the	DET
taxlaw-13219	417	39	us	us	PROPN
taxlaw-13219	417	40	)	)	PUNCT
taxlaw-13219	417	41	also	also	ADV
taxlaw-13219	417	42	looks	look	VERB
taxlaw-13219	417	43	to	to	ADP
taxlaw-13219	417	44	book	book	NOUN
taxlaw-13219	417	45	income	income	NOUN
taxlaw-13219	417	46	.	.	PUNCT
taxlaw-13219	418	1	so	so	ADV
taxlaw-13219	418	2	,	,	PUNCT
taxlaw-13219	418	3	if	if	SCONJ
taxlaw-13219	418	4	congress	congress	PROPN
taxlaw-13219	418	5	did	do	AUX
taxlaw-13219	418	6	not	not	PART
taxlaw-13219	418	7	enact	enact	VERB
taxlaw-13219	418	8	a	a	DET
taxlaw-13219	418	9	corporate	corporate	ADJ
taxlaw-13219	418	10	amt	amt	NOUN
taxlaw-13219	418	11	set	set	VERB
taxlaw-13219	418	12	at	at	ADP
taxlaw-13219	418	13	15	15	NUM
taxlaw-13219	418	14	percent	percent	NOUN
taxlaw-13219	418	15	of	of	ADP
taxlaw-13219	418	16	book	book	NOUN
taxlaw-13219	418	17	income	income	NOUN
taxlaw-13219	418	18	,	,	PUNCT
taxlaw-13219	418	19	the	the	DET
taxlaw-13219	418	20	result	result	NOUN
taxlaw-13219	418	21	would	would	AUX
taxlaw-13219	418	22	simply	simply	ADV
taxlaw-13219	418	23	be	be	AUX
taxlaw-13219	418	24	that	that	SCONJ
taxlaw-13219	418	25	other	other	ADJ
taxlaw-13219	418	26	countries	country	NOUN
taxlaw-13219	418	27	would	would	AUX
taxlaw-13219	418	28	get	get	VERB
taxlaw-13219	418	29	to	to	PART
taxlaw-13219	418	30	collect	collect	VERB
taxlaw-13219	418	31	the	the	DET
taxlaw-13219	418	32	difference	difference	NOUN
taxlaw-13219	418	33	.	.	PUNCT
taxlaw-13219	419	1	luckily	luckily	ADV
taxlaw-13219	419	2	,	,	PUNCT
taxlaw-13219	419	3	the	the	DET
taxlaw-13219	419	4	united	united	PROPN
taxlaw-13219	419	5	states	states	PROPN
taxlaw-13219	419	6	was	be	AUX
taxlaw-13219	419	7	able	able	ADJ
taxlaw-13219	419	8	to	to	PART
taxlaw-13219	419	9	better	well	ADV
taxlaw-13219	419	10	align	align	VERB
taxlaw-13219	419	11	the	the	DET
taxlaw-13219	419	12	corporate	corporate	ADJ
taxlaw-13219	419	13	amt	amt	NOUN
taxlaw-13219	419	14	with	with	ADP
taxlaw-13219	419	15	pillar	pillar	NOUN
taxlaw-13219	419	16	2	2	NUM
taxlaw-13219	419	17	by	by	ADP
taxlaw-13219	419	18	persuading	persuade	VERB
taxlaw-13219	419	19	the	the	DET
taxlaw-13219	419	20	oecd	oecd	PROPN
taxlaw-13219	419	21	to	to	PART
taxlaw-13219	419	22	accept	accept	VERB
taxlaw-13219	419	23	the	the	DET
taxlaw-13219	419	24	exclusion	exclusion	NOUN
taxlaw-13219	419	25	of	of	ADP
taxlaw-13219	419	26	transferable	transferable	ADJ
taxlaw-13219	419	27	credits	credit	NOUN
taxlaw-13219	419	28	.	.	PUNCT
taxlaw-13219	420	1	the	the	DET
taxlaw-13219	420	2	72	72	NUM
taxlaw-13219	420	3	li	li	NOUN
taxlaw-13219	420	4	dang	dang	INTJ
taxlaw-13219	420	5	et	et	PROPN
taxlaw-13219	420	6	al	al	PROPN
taxlaw-13219	420	7	.	.	PROPN
taxlaw-13219	420	8	,	,	PUNCT
taxlaw-13219	420	9	taxing	tax	VERB
taxlaw-13219	420	10	the	the	DET
taxlaw-13219	420	11	wrong	wrong	ADJ
taxlaw-13219	420	12	book	book	NOUN
taxlaw-13219	420	13	,	,	PUNCT
taxlaw-13219	420	14	181	181	NUM
taxlaw-13219	420	15	tax	tax	NOUN
taxlaw-13219	420	16	notes	note	NOUN
taxlaw-13219	420	17	fed	feed	VERB
taxlaw-13219	420	18	.	.	PUNCT
taxlaw-13219	421	1	1377	1377	NUM
taxlaw-13219	421	2	(	(	PUNCT
taxlaw-13219	421	3	2023	2023	NUM
taxlaw-13219	421	4	)	)	PUNCT
taxlaw-13219	421	5	.	.	PUNCT
taxlaw-13219	422	1	73	73	NUM
taxlaw-13219	422	2	see	see	VERB
taxlaw-13219	422	3	reuven	reuven	PROPN
taxlaw-13219	422	4	s.	s.	PROPN
taxlaw-13219	422	5	avi	avi	PROPN
taxlaw-13219	422	6	-	-	PUNCT
taxlaw-13219	422	7	yonah	yonah	ADJ
taxlaw-13219	422	8	,	,	PUNCT
taxlaw-13219	422	9	corporations	corporation	NOUN
taxlaw-13219	422	10	,	,	PUNCT
taxlaw-13219	422	11	society	society	NOUN
taxlaw-13219	422	12	and	and	CCONJ
taxlaw-13219	422	13	the	the	DET
taxlaw-13219	422	14	state	state	NOUN
taxlaw-13219	422	15	:	:	PUNCT
taxlaw-13219	422	16	a	a	DET
taxlaw-13219	422	17	defense	defense	NOUN
taxlaw-13219	422	18	of	of	ADP
taxlaw-13219	422	19	the	the	DET
taxlaw-13219	422	20	corporate	corporate	ADJ
taxlaw-13219	422	21	tax	tax	NOUN
taxlaw-13219	422	22	,	,	PUNCT
taxlaw-13219	422	23	90	90	NUM
taxlaw-13219	422	24	va	va	NOUN
taxlaw-13219	422	25	.	.	PUNCT
taxlaw-13219	422	26	l.	l.	PROPN
taxlaw-13219	422	27	rev	rev	PROPN
taxlaw-13219	422	28	.	.	PROPN
taxlaw-13219	422	29	1193	1193	NUM
taxlaw-13219	422	30	(	(	PUNCT
taxlaw-13219	422	31	2004	2004	NUM
taxlaw-13219	422	32	)	)	PUNCT
taxlaw-13219	422	33	;	;	PUNCT
taxlaw-13219	422	34	avi	avi	NOUN
taxlaw-13219	422	35	-	-	PUNCT
taxlaw-13219	422	36	yonah	yonah	ADJ
taxlaw-13219	422	37	,	,	PUNCT
taxlaw-13219	422	38	a	a	DET
taxlaw-13219	422	39	new	new	ADJ
taxlaw-13219	422	40	corporate	corporate	ADJ
taxlaw-13219	422	41	tax	tax	NOUN
taxlaw-13219	422	42	,	,	PUNCT
taxlaw-13219	422	43	tax	tax	NOUN
taxlaw-13219	422	44	notes	note	NOUN
taxlaw-13219	422	45	fed	feed	VERB
taxlaw-13219	422	46	.	.	PROPN
taxlaw-13219	422	47	,	,	PUNCT
taxlaw-13219	422	48	july	july	PROPN
taxlaw-13219	422	49	27	27	NUM
taxlaw-13219	422	50	,	,	PUNCT
taxlaw-13219	422	51	2020	2020	NUM
taxlaw-13219	422	52	,	,	PUNCT
taxlaw-13219	422	53	at	at	ADP
taxlaw-13219	422	54	654	654	NUM
taxlaw-13219	422	55	.	.	PUNCT
taxlaw-13219	423	1	74	74	NUM
taxlaw-13219	423	2	stanley	stanley	PROPN
taxlaw-13219	423	3	s.	s.	PROPN
taxlaw-13219	423	4	surrey	surrey	PROPN
taxlaw-13219	423	5	,	,	PUNCT
taxlaw-13219	423	6	a	a	DET
taxlaw-13219	423	7	half	half	ADJ
taxlaw-13219	423	8	-	-	PUNCT
taxlaw-13219	423	9	century	century	NOUN
taxlaw-13219	423	10	with	with	ADP
taxlaw-13219	423	11	the	the	DET
taxlaw-13219	423	12	internal	internal	ADJ
taxlaw-13219	423	13	revenue	revenue	NOUN
taxlaw-13219	423	14	code	code	NOUN
taxlaw-13219	423	15	:	:	PUNCT
taxlaw-13219	423	16	the	the	DET
taxlaw-13219	423	17	memoirs	memoir	NOUN
taxlaw-13219	423	18	of	of	ADP
taxlaw-13219	423	19	stanley	stanley	PROPN
taxlaw-13219	423	20	s.	s.	PROPN
taxlaw-13219	423	21	surrey	surrey	PROPN
taxlaw-13219	423	22	(	(	PUNCT
taxlaw-13219	423	23	2022	2022	NUM
taxlaw-13219	423	24	)	)	PUNCT
taxlaw-13219	423	25	;	;	PUNCT
taxlaw-13219	423	26	see	see	VERB
taxlaw-13219	423	27	also	also	ADV
taxlaw-13219	423	28	avi	avi	VERB
taxlaw-13219	423	29	-	-	PUNCT
taxlaw-13219	423	30	yonah	yonah	PROPN
taxlaw-13219	423	31	&	&	CCONJ
taxlaw-13219	423	32	nir	nir	PROPN
taxlaw-13219	423	33	fishbien	fishbien	PROPN
taxlaw-13219	423	34	,	,	PUNCT
taxlaw-13219	423	35	stanley	stanley	PROPN
taxlaw-13219	423	36	surrey	surrey	PROPN
taxlaw-13219	423	37	,	,	PUNCT
taxlaw-13219	423	38	the	the	DET
taxlaw-13219	423	39	code	code	NOUN
taxlaw-13219	423	40	and	and	CCONJ
taxlaw-13219	423	41	the	the	DET
taxlaw-13219	423	42	regime	regime	NOUN
taxlaw-13219	423	43	,	,	PUNCT
taxlaw-13219	423	44	25	25	NUM
taxlaw-13219	423	45	fla	fla	NOUN
taxlaw-13219	423	46	.	.	PUNCT
taxlaw-13219	424	1	tax	tax	PROPN
taxlaw-13219	424	2	rev	rev	PROPN
taxlaw-13219	424	3	.	.	PROPN
taxlaw-13219	424	4	119	119	NUM
taxlaw-13219	424	5	(	(	PUNCT
taxlaw-13219	424	6	2021	2021	NUM
taxlaw-13219	424	7	)	)	PUNCT
taxlaw-13219	424	8	.	.	PUNCT
taxlaw-13219	425	1	75	75	NUM
taxlaw-13219	425	2	li	li	NOUN
taxlaw-13219	425	3	dang	dang	INTJ
taxlaw-13219	425	4	et	et	PROPN
taxlaw-13219	425	5	al	al	PROPN
taxlaw-13219	425	6	.	.	PROPN
taxlaw-13219	425	7	,	,	PUNCT
taxlaw-13219	425	8	supra	supra	PROPN
taxlaw-13219	425	9	note	note	PROPN
taxlaw-13219	425	10	68	68	NUM
taxlaw-13219	425	11	,	,	PUNCT
taxlaw-13219	425	12	at	at	ADP
taxlaw-13219	425	13	1378	1378	NUM
taxlaw-13219	425	14	.	.	PUNCT
taxlaw-13219	426	1	2024	2024	NUM
taxlaw-13219	426	2	]	]	PUNCT
taxlaw-13219	426	3	taxation	taxation	NOUN
taxlaw-13219	426	4	and	and	CCONJ
taxlaw-13219	426	5	corporate	corporate	ADJ
taxlaw-13219	426	6	governance	governance	NOUN
taxlaw-13219	426	7	73	73	NUM
taxlaw-13219	426	8	corporate	corporate	ADJ
taxlaw-13219	426	9	amt	amt	NOUN
taxlaw-13219	426	10	is	be	AUX
taxlaw-13219	426	11	as	as	ADV
taxlaw-13219	426	12	close	close	ADJ
taxlaw-13219	426	13	as	as	SCONJ
taxlaw-13219	426	14	we	we	PRON
taxlaw-13219	426	15	get	get	VERB
taxlaw-13219	426	16	to	to	ADP
taxlaw-13219	426	17	a	a	DET
taxlaw-13219	426	18	qualified	qualified	ADJ
taxlaw-13219	426	19	domestic	domestic	ADJ
taxlaw-13219	426	20	minimum	minimum	ADJ
taxlaw-13219	426	21	top	top	ADJ
taxlaw-13219	426	22	-	-	PUNCT
taxlaw-13219	426	23	up	up	ADP
taxlaw-13219	426	24	tax	tax	NOUN
taxlaw-13219	426	25	(	(	PUNCT
taxlaw-13219	426	26	as	as	SCONJ
taxlaw-13219	426	27	included	include	VERB
taxlaw-13219	426	28	in	in	ADP
taxlaw-13219	426	29	pillar	pillar	NOUN
taxlaw-13219	426	30	2	2	NUM
taxlaw-13219	426	31	)	)	PUNCT
taxlaw-13219	426	32	,	,	PUNCT
taxlaw-13219	426	33	at	at	ADP
taxlaw-13219	426	34	least	least	ADJ
taxlaw-13219	426	35	in	in	ADP
taxlaw-13219	426	36	the	the	DET
taxlaw-13219	426	37	foreseeable	foreseeable	ADJ
taxlaw-13219	426	38	future	future	NOUN
taxlaw-13219	426	39	.	.	PUNCT
taxlaw-13219	427	1	and	and	CCONJ
taxlaw-13219	427	2	the	the	DET
taxlaw-13219	427	3	qualified	qualified	ADJ
taxlaw-13219	427	4	domestic	domestic	ADJ
taxlaw-13219	427	5	minimum	minimum	ADJ
taxlaw-13219	427	6	top	top	ADJ
taxlaw-13219	427	7	-	-	PUNCT
taxlaw-13219	427	8	up	up	ADP
taxlaw-13219	427	9	tax	tax	NOUN
taxlaw-13219	427	10	is	be	AUX
taxlaw-13219	427	11	the	the	DET
taxlaw-13219	427	12	only	only	ADJ
taxlaw-13219	427	13	defense	defense	NOUN
taxlaw-13219	427	14	countries	country	NOUN
taxlaw-13219	427	15	have	have	VERB
taxlaw-13219	427	16	against	against	ADP
taxlaw-13219	427	17	the	the	DET
taxlaw-13219	427	18	undertaxed	undertaxe	VERB
taxlaw-13219	427	19	profits	profit	NOUN
taxlaw-13219	427	20	rule	rule	NOUN
taxlaw-13219	427	21	,	,	PUNCT
taxlaw-13219	427	22	which	which	PRON
taxlaw-13219	427	23	subjects	subject	VERB
taxlaw-13219	427	24	multinationals	multinational	NOUN
taxlaw-13219	427	25	to	to	PART
taxlaw-13219	427	26	tax	tax	VERB
taxlaw-13219	427	27	if	if	SCONJ
taxlaw-13219	427	28	neither	neither	CCONJ
taxlaw-13219	427	29	the	the	DET
taxlaw-13219	427	30	residence	residence	NOUN
taxlaw-13219	427	31	country	country	NOUN
taxlaw-13219	427	32	nor	nor	CCONJ
taxlaw-13219	427	33	the	the	DET
taxlaw-13219	427	34	source	source	NOUN
taxlaw-13219	427	35	country	country	NOUN
taxlaw-13219	427	36	taxes	tax	VERB
taxlaw-13219	427	37	it	it	PRON
taxlaw-13219	427	38	at	at	ADP
taxlaw-13219	427	39	15	15	NUM
taxlaw-13219	427	40	%	%	NOUN
taxlaw-13219	427	41	of	of	ADP
taxlaw-13219	427	42	book	book	NOUN
taxlaw-13219	427	43	income	income	NOUN
taxlaw-13219	427	44	.	.	PUNCT
taxlaw-13219	428	1	6	6	X
taxlaw-13219	428	2	.	.	PUNCT
taxlaw-13219	429	1	the	the	DET
taxlaw-13219	429	2	authors	author	NOUN
taxlaw-13219	429	3	write	write	VERB
taxlaw-13219	429	4	that	that	PRON
taxlaw-13219	429	5	:	:	PUNCT
taxlaw-13219	429	6	“	"	PUNCT
taxlaw-13219	429	7	[	[	X
taxlaw-13219	429	8	u]sing	u]se	VERB
taxlaw-13219	429	9	book	book	NOUN
taxlaw-13219	429	10	income	income	NOUN
taxlaw-13219	429	11	as	as	ADP
taxlaw-13219	429	12	the	the	DET
taxlaw-13219	429	13	tax	tax	NOUN
taxlaw-13219	429	14	base	base	NOUN
taxlaw-13219	429	15	for	for	ADP
taxlaw-13219	429	16	a	a	DET
taxlaw-13219	429	17	minimum	minimum	ADJ
taxlaw-13219	429	18	tax	tax	NOUN
taxlaw-13219	429	19	in	in	ADP
taxlaw-13219	429	20	the	the	DET
taxlaw-13219	429	21	international	international	ADJ
taxlaw-13219	429	22	context	context	NOUN
taxlaw-13219	429	23	is	be	AUX
taxlaw-13219	429	24	a	a	DET
taxlaw-13219	429	25	different	different	ADJ
taxlaw-13219	429	26	story	story	NOUN
taxlaw-13219	429	27	in	in	ADP
taxlaw-13219	429	28	light	light	NOUN
taxlaw-13219	429	29	of	of	ADP
taxlaw-13219	429	30	the	the	DET
taxlaw-13219	429	31	varying	vary	VERB
taxlaw-13219	429	32	jurisdictions	jurisdiction	NOUN
taxlaw-13219	429	33	and	and	CCONJ
taxlaw-13219	429	34	laws	law	NOUN
taxlaw-13219	429	35	.	.	PUNCT
taxlaw-13219	430	1	domestically	domestically	ADV
taxlaw-13219	430	2	,	,	PUNCT
taxlaw-13219	430	3	our	our	PRON
taxlaw-13219	430	4	politicians	politician	NOUN
taxlaw-13219	430	5	can	can	AUX
taxlaw-13219	430	6	do	do	VERB
taxlaw-13219	430	7	better	well	ADV
taxlaw-13219	430	8	.	.	PUNCT
taxlaw-13219	431	1	we	we	PRON
taxlaw-13219	431	2	need	need	VERB
taxlaw-13219	431	3	a	a	DET
taxlaw-13219	431	4	stable	stable	ADJ
taxlaw-13219	431	5	(	(	PUNCT
taxlaw-13219	431	6	and	and	CCONJ
taxlaw-13219	431	7	equitable	equitable	ADJ
taxlaw-13219	431	8	)	)	PUNCT
taxlaw-13219	431	9	corporate	corporate	ADJ
taxlaw-13219	431	10	tax	tax	NOUN
taxlaw-13219	431	11	base	base	NOUN
taxlaw-13219	431	12	.	.	PUNCT
taxlaw-13219	432	1	”76	”76	NOUN
taxlaw-13219	432	2	this	this	PRON
taxlaw-13219	432	3	ignores	ignore	VERB
taxlaw-13219	432	4	the	the	DET
taxlaw-13219	432	5	inconvenient	inconvenient	ADJ
taxlaw-13219	432	6	fact	fact	NOUN
taxlaw-13219	432	7	that	that	SCONJ
taxlaw-13219	432	8	the	the	DET
taxlaw-13219	432	9	international	international	ADJ
taxlaw-13219	432	10	rules	rule	NOUN
taxlaw-13219	432	11	apply	apply	VERB
taxlaw-13219	432	12	domestically	domestically	ADV
taxlaw-13219	432	13	as	as	ADV
taxlaw-13219	432	14	well	well	ADV
taxlaw-13219	432	15	,	,	PUNCT
taxlaw-13219	432	16	as	as	SCONJ
taxlaw-13219	432	17	noted	note	VERB
taxlaw-13219	432	18	above	above	ADV
taxlaw-13219	432	19	.	.	PUNCT
taxlaw-13219	433	1	our	our	PRON
taxlaw-13219	433	2	politicians	politician	NOUN
taxlaw-13219	433	3	can	can	AUX
taxlaw-13219	433	4	not	not	PART
taxlaw-13219	433	5	do	do	VERB
taxlaw-13219	433	6	better	well	ADV
taxlaw-13219	433	7	domestically	domestically	ADV
taxlaw-13219	433	8	because	because	SCONJ
taxlaw-13219	433	9	the	the	DET
taxlaw-13219	433	10	united	united	PROPN
taxlaw-13219	433	11	states	states	PROPN
taxlaw-13219	433	12	does	do	AUX
taxlaw-13219	433	13	not	not	PART
taxlaw-13219	433	14	call	call	VERB
taxlaw-13219	433	15	the	the	DET
taxlaw-13219	433	16	shots	shot	NOUN
taxlaw-13219	433	17	like	like	SCONJ
taxlaw-13219	433	18	it	it	PRON
taxlaw-13219	433	19	used	use	VERB
taxlaw-13219	433	20	to	to	ADP
taxlaw-13219	433	21	.	.	PUNCT
taxlaw-13219	434	1	7	7	X
taxlaw-13219	434	2	.	.	X
taxlaw-13219	434	3	finally	finally	ADV
taxlaw-13219	434	4	,	,	PUNCT
taxlaw-13219	434	5	the	the	DET
taxlaw-13219	434	6	authors	author	NOUN
taxlaw-13219	434	7	write	write	VERB
taxlaw-13219	434	8	that	that	PRON
taxlaw-13219	434	9	:	:	PUNCT
taxlaw-13219	434	10	“	"	PUNCT
taxlaw-13219	434	11	legislatively	legislatively	ADV
taxlaw-13219	434	12	postured	posture	VERB
taxlaw-13219	434	13	as	as	ADP
taxlaw-13219	434	14	somehow	somehow	ADV
taxlaw-13219	434	15	being	be	AUX
taxlaw-13219	434	16	fairer	fair	ADJ
taxlaw-13219	434	17	,	,	PUNCT
taxlaw-13219	434	18	the	the	DET
taxlaw-13219	434	19	new	new	ADJ
taxlaw-13219	434	20	corporate	corporate	ADJ
taxlaw-13219	434	21	amt	amt	PROPN
taxlaw-13219	434	22	is	be	AUX
taxlaw-13219	434	23	not	not	PART
taxlaw-13219	434	24	very	very	ADV
taxlaw-13219	434	25	fair	fair	ADJ
taxlaw-13219	434	26	at	at	ADV
taxlaw-13219	434	27	all	all	ADV
taxlaw-13219	434	28	.	.	PUNCT
taxlaw-13219	435	1	for	for	ADP
taxlaw-13219	435	2	example	example	NOUN
taxlaw-13219	435	3	,	,	PUNCT
taxlaw-13219	435	4	companies	company	NOUN
taxlaw-13219	435	5	that	that	PRON
taxlaw-13219	435	6	do	do	AUX
taxlaw-13219	435	7	not	not	PART
taxlaw-13219	435	8	satisfy	satisfy	VERB
taxlaw-13219	435	9	the	the	DET
taxlaw-13219	435	10	three	three	NUM
taxlaw-13219	435	11	-	-	PUNCT
taxlaw-13219	435	12	year	year	NOUN
taxlaw-13219	435	13	[	[	X
taxlaw-13219	435	14	adjusted	adjusted	ADJ
taxlaw-13219	435	15	financial	financial	ADJ
taxlaw-13219	435	16	statement	statement	NOUN
taxlaw-13219	435	17	income	income	NOUN
taxlaw-13219	435	18	]	]	PUNCT
taxlaw-13219	435	19	$	$	SYM
taxlaw-13219	435	20	1	1	NUM
taxlaw-13219	435	21	billion	billion	NUM
taxlaw-13219	435	22	test	test	NOUN
taxlaw-13219	435	23	are	be	AUX
taxlaw-13219	435	24	not	not	PART
taxlaw-13219	435	25	subject	subject	ADJ
taxlaw-13219	435	26	to	to	ADP
taxlaw-13219	435	27	the	the	DET
taxlaw-13219	435	28	new	new	ADJ
taxlaw-13219	435	29	tax	tax	NOUN
taxlaw-13219	435	30	,	,	PUNCT
taxlaw-13219	435	31	regardless	regardless	ADV
taxlaw-13219	435	32	of	of	ADP
taxlaw-13219	435	33	how	how	SCONJ
taxlaw-13219	435	34	little	little	ADJ
taxlaw-13219	435	35	they	they	PRON
taxlaw-13219	435	36	pay	pay	VERB
taxlaw-13219	435	37	in	in	ADP
taxlaw-13219	435	38	taxes	taxis	NOUN
taxlaw-13219	435	39	or	or	CCONJ
taxlaw-13219	435	40	how	how	SCONJ
taxlaw-13219	435	41	low	low	ADJ
taxlaw-13219	435	42	their	their	PRON
taxlaw-13219	435	43	effective	effective	ADJ
taxlaw-13219	435	44	tax	tax	NOUN
taxlaw-13219	435	45	rate	rate	NOUN
taxlaw-13219	435	46	is	be	AUX
taxlaw-13219	435	47	.	.	PUNCT
taxlaw-13219	436	1	how	how	SCONJ
taxlaw-13219	436	2	exactly	exactly	ADV
taxlaw-13219	436	3	is	be	AUX
taxlaw-13219	436	4	this	this	PRON
taxlaw-13219	436	5	equitable	equitable	ADJ
taxlaw-13219	436	6	?	?	PUNCT
taxlaw-13219	437	1	why	why	SCONJ
taxlaw-13219	437	2	does	do	AUX
taxlaw-13219	437	3	the	the	DET
taxlaw-13219	437	4	corporate	corporate	ADJ
taxlaw-13219	437	5	amt	amt	PROPN
taxlaw-13219	437	6	only	only	ADV
taxlaw-13219	437	7	target	target	VERB
taxlaw-13219	437	8	the	the	DET
taxlaw-13219	437	9	newsworthy	newsworthy	ADJ
taxlaw-13219	437	10	megacorporations	megacorporation	NOUN
taxlaw-13219	437	11	used	use	VERB
taxlaw-13219	437	12	as	as	ADP
taxlaw-13219	437	13	bait	bait	NOUN
taxlaw-13219	437	14	to	to	PART
taxlaw-13219	437	15	stir	stir	VERB
taxlaw-13219	437	16	outrage	outrage	NOUN
taxlaw-13219	437	17	,	,	PUNCT
taxlaw-13219	437	18	playing	play	VERB
taxlaw-13219	437	19	on	on	ADP
taxlaw-13219	437	20	the	the	DET
taxlaw-13219	437	21	public	public	NOUN
taxlaw-13219	437	22	’s	’s	PART
taxlaw-13219	437	23	complete	complete	ADJ
taxlaw-13219	437	24	lack	lack	NOUN
taxlaw-13219	437	25	of	of	ADP
taxlaw-13219	437	26	understanding	understanding	NOUN
taxlaw-13219	437	27	of	of	ADP
taxlaw-13219	437	28	the	the	DET
taxlaw-13219	437	29	difference	difference	NOUN
taxlaw-13219	437	30	between	between	ADP
taxlaw-13219	437	31	book	book	NOUN
taxlaw-13219	437	32	and	and	CCONJ
taxlaw-13219	437	33	tax	tax	NOUN
taxlaw-13219	437	34	accounting	accounting	NOUN
taxlaw-13219	437	35	?	?	PUNCT
taxlaw-13219	438	1	unlike	unlike	ADP
taxlaw-13219	438	2	the	the	DET
taxlaw-13219	438	3	prior	prior	ADJ
taxlaw-13219	438	4	corporate	corporate	ADJ
taxlaw-13219	438	5	amt	amt	NOUN
taxlaw-13219	438	6	or	or	CCONJ
taxlaw-13219	438	7	the	the	DET
taxlaw-13219	438	8	amt	amt	PROPN
taxlaw-13219	438	9	for	for	ADP
taxlaw-13219	438	10	individuals	individual	NOUN
taxlaw-13219	438	11	,	,	PUNCT
taxlaw-13219	438	12	why	why	SCONJ
taxlaw-13219	438	13	such	such	DET
taxlaw-13219	438	14	a	a	DET
taxlaw-13219	438	15	narrow	narrow	ADJ
taxlaw-13219	438	16	base	base	NOUN
taxlaw-13219	438	17	of	of	ADP
taxlaw-13219	438	18	taxpayers?”77	taxpayers?”77	X
taxlaw-13219	438	19	there	there	PRON
taxlaw-13219	438	20	is	be	VERB
taxlaw-13219	438	21	a	a	DET
taxlaw-13219	438	22	very	very	ADV
taxlaw-13219	438	23	good	good	ADJ
taxlaw-13219	438	24	reason	reason	NOUN
taxlaw-13219	438	25	to	to	PART
taxlaw-13219	438	26	only	only	ADV
taxlaw-13219	438	27	target	target	VERB
taxlaw-13219	438	28	the	the	DET
taxlaw-13219	438	29	largest	large	ADJ
taxlaw-13219	438	30	corporations	corporation	NOUN
taxlaw-13219	438	31	—	—	PUNCT
taxlaw-13219	438	32	they	they	PRON
taxlaw-13219	438	33	are	be	AUX
taxlaw-13219	438	34	much	much	ADV
taxlaw-13219	438	35	more	more	ADV
taxlaw-13219	438	36	likely	likely	ADJ
taxlaw-13219	438	37	to	to	PART
taxlaw-13219	438	38	be	be	AUX
taxlaw-13219	438	39	earning	earn	VERB
taxlaw-13219	438	40	economic	economic	ADJ
taxlaw-13219	438	41	rents	rent	NOUN
taxlaw-13219	438	42	not	not	PART
taxlaw-13219	438	43	subject	subject	ADJ
taxlaw-13219	438	44	to	to	ADP
taxlaw-13219	438	45	competition	competition	NOUN
taxlaw-13219	438	46	,	,	PUNCT
taxlaw-13219	438	47	and	and	CCONJ
taxlaw-13219	438	48	therefore	therefore	ADV
taxlaw-13219	438	49	should	should	AUX
taxlaw-13219	438	50	be	be	AUX
taxlaw-13219	438	51	subject	subject	ADJ
taxlaw-13219	438	52	to	to	ADP
taxlaw-13219	438	53	higher	high	ADJ
taxlaw-13219	438	54	taxes	taxis	NOUN
taxlaw-13219	438	55	than	than	SCONJ
taxlaw-13219	438	56	smaller	small	ADJ
taxlaw-13219	438	57	corporations.78	corporations.78	NOUN
taxlaw-13219	438	58	it	it	PRON
taxlaw-13219	438	59	is	be	AUX
taxlaw-13219	438	60	possible	possible	ADJ
taxlaw-13219	438	61	that	that	SCONJ
taxlaw-13219	438	62	these	these	DET
taxlaw-13219	438	63	kinds	kind	NOUN
taxlaw-13219	438	64	of	of	ADP
taxlaw-13219	438	65	critiques	critique	NOUN
taxlaw-13219	438	66	will	will	AUX
taxlaw-13219	438	67	persuade	persuade	VERB
taxlaw-13219	438	68	a	a	DET
taxlaw-13219	438	69	future	future	ADJ
taxlaw-13219	438	70	congress	congress	PROPN
taxlaw-13219	438	71	to	to	PART
taxlaw-13219	438	72	abolish	abolish	VERB
taxlaw-13219	438	73	the	the	DET
taxlaw-13219	438	74	corporate	corporate	ADJ
taxlaw-13219	438	75	amt.79	amt.79	NOUN
taxlaw-13219	438	76	for	for	ADP
taxlaw-13219	438	77	the	the	DET
taxlaw-13219	438	78	critics	critic	NOUN
taxlaw-13219	438	79	that	that	PRON
taxlaw-13219	438	80	complain	complain	VERB
taxlaw-13219	438	81	about	about	ADP
taxlaw-13219	438	82	the	the	DET
taxlaw-13219	438	83	complexity	complexity	NOUN
taxlaw-13219	438	84	of	of	ADP
taxlaw-13219	438	85	two	two	NUM
taxlaw-13219	438	86	corporate	corporate	ADJ
taxlaw-13219	438	87	tax	tax	NOUN
taxlaw-13219	438	88	bases	basis	NOUN
taxlaw-13219	438	89	,	,	PUNCT
taxlaw-13219	438	90	we	we	PRON
taxlaw-13219	438	91	have	have	VERB
taxlaw-13219	438	92	a	a	DET
taxlaw-13219	438	93	better	well	ADJ
taxlaw-13219	438	94	suggestion	suggestion	NOUN
taxlaw-13219	438	95	:	:	PUNCT
taxlaw-13219	438	96	abolish	abolish	VERB
taxlaw-13219	438	97	the	the	DET
taxlaw-13219	438	98	regular	regular	ADJ
taxlaw-13219	438	99	corporate	corporate	ADJ
taxlaw-13219	438	100	tax	tax	NOUN
taxlaw-13219	438	101	and	and	CCONJ
taxlaw-13219	438	102	use	use	VERB
taxlaw-13219	438	103	the	the	DET
taxlaw-13219	438	104	corporate	corporate	ADJ
taxlaw-13219	438	105	amt	amt	PROPN
taxlaw-13219	438	106	base	base	NOUN
taxlaw-13219	438	107	to	to	PART
taxlaw-13219	438	108	tax	tax	VERB
taxlaw-13219	438	109	our	our	PRON
taxlaw-13219	438	110	largest	large	ADJ
taxlaw-13219	438	111	corporations	corporation	NOUN
taxlaw-13219	438	112	adequately	adequately	ADV
taxlaw-13219	438	113	at	at	ADP
taxlaw-13219	438	114	a	a	DET
taxlaw-13219	438	115	much	much	ADV
taxlaw-13219	438	116	higher	high	ADJ
taxlaw-13219	438	117	rate	rate	NOUN
taxlaw-13219	438	118	than	than	ADP
taxlaw-13219	438	119	15	15	NUM
taxlaw-13219	438	120	percent	percent	NOUN
taxlaw-13219	438	121	.	.	PUNCT
taxlaw-13219	439	1	given	give	VERB
taxlaw-13219	439	2	that	that	SCONJ
taxlaw-13219	439	3	this	this	DET
taxlaw-13219	439	4	tax	tax	NOUN
taxlaw-13219	439	5	falls	fall	VERB
taxlaw-13219	439	6	on	on	ADP
taxlaw-13219	439	7	the	the	DET
taxlaw-13219	439	8	shareholders	shareholder	NOUN
taxlaw-13219	439	9	who	who	PRON
taxlaw-13219	439	10	are	be	AUX
taxlaw-13219	439	11	not	not	PART
taxlaw-13219	439	12	otherwise	otherwise	ADV
taxlaw-13219	439	13	taxable	taxable	ADJ
taxlaw-13219	439	14	because	because	SCONJ
taxlaw-13219	439	15	they	they	PRON
taxlaw-13219	439	16	are	be	AUX
taxlaw-13219	439	17	tax	tax	NOUN
taxlaw-13219	439	18	exempt	exempt	ADJ
taxlaw-13219	439	19	or	or	CCONJ
taxlaw-13219	439	20	foreign	foreign	ADJ
taxlaw-13219	439	21	or	or	CCONJ
taxlaw-13219	439	22	can	can	AUX
taxlaw-13219	439	23	borrow	borrow	VERB
taxlaw-13219	439	24	against	against	ADP
taxlaw-13219	439	25	unrealized	unrealized	ADJ
taxlaw-13219	439	26	appreciation	appreciation	NOUN
taxlaw-13219	439	27	,	,	PUNCT
taxlaw-13219	439	28	and	and	CCONJ
taxlaw-13219	439	29	that	that	SCONJ
taxlaw-13219	439	30	it	it	PRON
taxlaw-13219	439	31	is	be	AUX
taxlaw-13219	439	32	also	also	ADV
taxlaw-13219	439	33	efficient	efficient	ADJ
taxlaw-13219	439	34	because	because	SCONJ
taxlaw-13219	439	35	these	these	DET
taxlaw-13219	439	36	corporations	corporation	NOUN
taxlaw-13219	439	37	are	be	AUX
taxlaw-13219	439	38	not	not	PART
taxlaw-13219	439	39	operating	operate	VERB
taxlaw-13219	439	40	in	in	ADP
taxlaw-13219	439	41	a	a	DET
taxlaw-13219	439	42	competitive	competitive	ADJ
taxlaw-13219	439	43	marketplace	marketplace	NOUN
taxlaw-13219	439	44	,	,	PUNCT
taxlaw-13219	439	45	that	that	PRON
taxlaw-13219	439	46	would	would	AUX
taxlaw-13219	439	47	be	be	AUX
taxlaw-13219	439	48	a	a	DET
taxlaw-13219	439	49	good	good	ADJ
taxlaw-13219	439	50	76	76	NUM
taxlaw-13219	439	51	i	i	PRON
taxlaw-13219	439	52	d.	d.	NOUN
taxlaw-13219	439	53	at	at	ADP
taxlaw-13219	439	54	1379	1379	NUM
taxlaw-13219	439	55	-	-	SYM
taxlaw-13219	439	56	80	80	NUM
taxlaw-13219	439	57	.	.	PUNCT
taxlaw-13219	440	1	77	77	NUM
taxlaw-13219	441	1	i	i	PRON
taxlaw-13219	441	2	d.	d.	PROPN
taxlaw-13219	441	3	78	78	NUM
taxlaw-13219	441	4	for	for	ADP
taxlaw-13219	441	5	the	the	DET
taxlaw-13219	441	6	empirical	empirical	ADJ
taxlaw-13219	441	7	evidence	evidence	NOUN
taxlaw-13219	441	8	,	,	PUNCT
taxlaw-13219	441	9	see	see	VERB
taxlaw-13219	441	10	avi	avi	NOUN
taxlaw-13219	441	11	-	-	PUNCT
taxlaw-13219	441	12	yonah	yonah	ADJ
taxlaw-13219	441	13	,	,	PUNCT
taxlaw-13219	441	14	“	"	PUNCT
taxlaw-13219	441	15	a	a	DET
taxlaw-13219	441	16	new	new	ADJ
taxlaw-13219	441	17	corporate	corporate	ADJ
taxlaw-13219	441	18	tax	tax	NOUN
taxlaw-13219	441	19	,	,	PUNCT
taxlaw-13219	441	20	”	"	PUNCT
taxlaw-13219	441	21	supra	supra	NOUN
taxlaw-13219	441	22	note	note	NOUN
taxlaw-13219	441	23	18	18	NUM
taxlaw-13219	441	24	.	.	NOUN
taxlaw-13219	441	25	79	79	NUM
taxlaw-13219	442	1	the	the	DET
taxlaw-13219	442	2	arguments	argument	NOUN
taxlaw-13219	442	3	are	be	AUX
taxlaw-13219	442	4	not	not	PART
taxlaw-13219	442	5	new	new	ADJ
taxlaw-13219	442	6	.	.	PUNCT
taxlaw-13219	443	1	see	see	VERB
taxlaw-13219	443	2	avi	avi	NOUN
taxlaw-13219	443	3	-	-	PUNCT
taxlaw-13219	443	4	yonah	yonah	ADJ
taxlaw-13219	443	5	,	,	PUNCT
taxlaw-13219	443	6	the	the	DET
taxlaw-13219	443	7	case	case	NOUN
taxlaw-13219	443	8	for	for	ADP
taxlaw-13219	443	9	reviving	revive	VERB
taxlaw-13219	443	10	the	the	DET
taxlaw-13219	443	11	corporate	corporate	ADJ
taxlaw-13219	443	12	amt	amt	PROPN
taxlaw-13219	443	13	,	,	PUNCT
taxlaw-13219	443	14	tax	tax	NOUN
taxlaw-13219	443	15	notes	note	NOUN
taxlaw-13219	443	16	fed	feed	VERB
taxlaw-13219	443	17	.	.	PROPN
taxlaw-13219	443	18	,	,	PUNCT
taxlaw-13219	443	19	nov	nov	PROPN
taxlaw-13219	443	20	.	.	PROPN
taxlaw-13219	443	21	8	8	NUM
taxlaw-13219	443	22	,	,	PUNCT
taxlaw-13219	443	23	2021	2021	NUM
taxlaw-13219	443	24	.	.	PUNCT
taxlaw-13219	444	1	74	74	NUM
taxlaw-13219	444	2	columbia	columbia	PROPN
taxlaw-13219	444	3	journal	journal	PROPN
taxlaw-13219	444	4	of	of	ADP
taxlaw-13219	444	5	tax	tax	NOUN
taxlaw-13219	444	6	law	law	NOUN
taxlaw-13219	444	7	[	[	X
taxlaw-13219	444	8	vol	vol	X
taxlaw-13219	444	9	16:1	16:1	NUM
taxlaw-13219	444	10	reform	reform	NOUN
taxlaw-13219	444	11	.	.	PUNCT
taxlaw-13219	445	1	it	it	PRON
taxlaw-13219	445	2	would	would	AUX
taxlaw-13219	445	3	also	also	ADV
taxlaw-13219	445	4	better	well	ADV
taxlaw-13219	445	5	align	align	VERB
taxlaw-13219	445	6	corporate	corporate	ADJ
taxlaw-13219	445	7	taxation	taxation	NOUN
taxlaw-13219	445	8	with	with	ADP
taxlaw-13219	445	9	the	the	DET
taxlaw-13219	445	10	three	three	NUM
taxlaw-13219	445	11	functions	function	NOUN
taxlaw-13219	445	12	discussed	discuss	VERB
taxlaw-13219	445	13	above	above	ADV
taxlaw-13219	445	14	.	.	PUNCT
taxlaw-13219	446	1	f.	f.	PROPN
taxlaw-13219	446	2	summary	summary	PROPN
taxlaw-13219	446	3	this	this	DET
taxlaw-13219	446	4	part	part	NOUN
taxlaw-13219	446	5	of	of	ADP
taxlaw-13219	446	6	the	the	DET
taxlaw-13219	446	7	article	article	NOUN
taxlaw-13219	446	8	arms	arm	VERB
taxlaw-13219	446	9	us	we	PRON
taxlaw-13219	446	10	with	with	ADP
taxlaw-13219	446	11	a	a	DET
taxlaw-13219	446	12	new	new	ADJ
taxlaw-13219	446	13	understanding	understanding	NOUN
taxlaw-13219	446	14	concerning	concern	VERB
taxlaw-13219	446	15	the	the	DET
taxlaw-13219	446	16	governance	governance	NOUN
taxlaw-13219	446	17	role	role	NOUN
taxlaw-13219	446	18	of	of	ADP
taxlaw-13219	446	19	corporate	corporate	ADJ
taxlaw-13219	446	20	tax	tax	NOUN
taxlaw-13219	446	21	.	.	PUNCT
taxlaw-13219	447	1	corporate	corporate	ADJ
taxlaw-13219	447	2	tax	tax	NOUN
taxlaw-13219	447	3	can	can	AUX
taxlaw-13219	447	4	potentially	potentially	ADV
taxlaw-13219	447	5	improve	improve	VERB
taxlaw-13219	447	6	corporate	corporate	ADJ
taxlaw-13219	447	7	governance	governance	NOUN
taxlaw-13219	447	8	,	,	PUNCT
taxlaw-13219	447	9	through	through	ADP
taxlaw-13219	447	10	three	three	NUM
taxlaw-13219	447	11	main	main	ADJ
taxlaw-13219	447	12	functions	function	NOUN
taxlaw-13219	447	13	.	.	PUNCT
taxlaw-13219	448	1	the	the	DET
taxlaw-13219	448	2	tax	tax	NOUN
taxlaw-13219	448	3	can	can	AUX
taxlaw-13219	448	4	strengthen	strengthen	VERB
taxlaw-13219	448	5	financial	financial	ADJ
taxlaw-13219	448	6	markets	market	NOUN
taxlaw-13219	448	7	,	,	PUNCT
taxlaw-13219	448	8	by	by	ADP
taxlaw-13219	448	9	providing	provide	VERB
taxlaw-13219	448	10	corporate	corporate	ADJ
taxlaw-13219	448	11	executives	executive	NOUN
taxlaw-13219	448	12	with	with	ADP
taxlaw-13219	448	13	some	some	DET
taxlaw-13219	448	14	automatic	automatic	ADJ
taxlaw-13219	448	15	incentives	incentive	NOUN
taxlaw-13219	448	16	to	to	PART
taxlaw-13219	448	17	be	be	AUX
taxlaw-13219	448	18	less	less	ADV
taxlaw-13219	448	19	aggressive	aggressive	ADJ
taxlaw-13219	448	20	in	in	ADP
taxlaw-13219	448	21	inflating	inflate	VERB
taxlaw-13219	448	22	financial	financial	ADJ
taxlaw-13219	448	23	reported	report	VERB
taxlaw-13219	448	24	earnings	earning	NOUN
taxlaw-13219	448	25	(	(	PUNCT
taxlaw-13219	448	26	the	the	DET
taxlaw-13219	448	27	“	"	PUNCT
taxlaw-13219	448	28	madisonian	madisonian	ADJ
taxlaw-13219	448	29	”	"	PUNCT
taxlaw-13219	448	30	function	function	NOUN
taxlaw-13219	448	31	)	)	PUNCT
taxlaw-13219	448	32	and	and	CCONJ
taxlaw-13219	448	33	by	by	ADP
taxlaw-13219	448	34	providing	provide	VERB
taxlaw-13219	448	35	information	information	NOUN
taxlaw-13219	448	36	to	to	ADP
taxlaw-13219	448	37	the	the	DET
taxlaw-13219	448	38	market	market	NOUN
taxlaw-13219	448	39	(	(	PUNCT
taxlaw-13219	448	40	the	the	DET
taxlaw-13219	448	41	“	"	PUNCT
taxlaw-13219	448	42	shedding	shed	VERB
taxlaw-13219	448	43	light	light	ADJ
taxlaw-13219	448	44	”	"	PUNCT
taxlaw-13219	448	45	function	function	NOUN
taxlaw-13219	448	46	)	)	PUNCT
taxlaw-13219	448	47	.	.	PUNCT
taxlaw-13219	449	1	in	in	ADP
taxlaw-13219	449	2	addition	addition	NOUN
taxlaw-13219	449	3	,	,	PUNCT
taxlaw-13219	449	4	tax	tax	NOUN
taxlaw-13219	449	5	enforcement	enforcement	NOUN
taxlaw-13219	449	6	can	can	AUX
taxlaw-13219	449	7	increase	increase	VERB
taxlaw-13219	449	8	the	the	DET
taxlaw-13219	449	9	cost	cost	NOUN
taxlaw-13219	449	10	of	of	ADP
taxlaw-13219	449	11	diversion	diversion	NOUN
taxlaw-13219	449	12	,	,	PUNCT
taxlaw-13219	449	13	by	by	ADP
taxlaw-13219	449	14	increasing	increase	VERB
taxlaw-13219	449	15	the	the	DET
taxlaw-13219	449	16	likelihood	likelihood	NOUN
taxlaw-13219	449	17	that	that	SCONJ
taxlaw-13219	449	18	such	such	ADJ
taxlaw-13219	449	19	activity	activity	NOUN
taxlaw-13219	449	20	would	would	AUX
taxlaw-13219	449	21	be	be	AUX
taxlaw-13219	449	22	detected	detect	VERB
taxlaw-13219	449	23	and	and	CCONJ
taxlaw-13219	449	24	the	the	DET
taxlaw-13219	449	25	amount	amount	NOUN
taxlaw-13219	449	26	of	of	ADP
taxlaw-13219	449	27	punishment	punishment	NOUN
taxlaw-13219	449	28	(	(	PUNCT
taxlaw-13219	449	29	the	the	DET
taxlaw-13219	449	30	“	"	PUNCT
taxlaw-13219	449	31	monitoring	monitoring	NOUN
taxlaw-13219	449	32	”	"	PUNCT
taxlaw-13219	449	33	function	function	NOUN
taxlaw-13219	449	34	)	)	PUNCT
taxlaw-13219	449	35	.	.	PUNCT
taxlaw-13219	450	1	v.	v.	ADP
taxlaw-13219	450	2	the	the	DET
taxlaw-13219	450	3	corporate	corporate	ADJ
taxlaw-13219	450	4	governance	governance	NOUN
taxlaw-13219	450	5	justification(s	justification(s	PROPN
taxlaw-13219	450	6	)	)	PUNCT
taxlaw-13219	450	7	for	for	ADP
taxlaw-13219	450	8	corporate	corporate	ADJ
taxlaw-13219	450	9	tax	tax	NOUN
taxlaw-13219	450	10	below	below	ADV
taxlaw-13219	450	11	,	,	PUNCT
taxlaw-13219	450	12	we	we	PRON
taxlaw-13219	450	13	will	will	AUX
taxlaw-13219	450	14	try	try	VERB
taxlaw-13219	450	15	to	to	PART
taxlaw-13219	450	16	argue	argue	VERB
taxlaw-13219	450	17	that	that	SCONJ
taxlaw-13219	450	18	imposing	impose	VERB
taxlaw-13219	450	19	a	a	DET
taxlaw-13219	450	20	corporate	corporate	ADJ
taxlaw-13219	450	21	tax	tax	NOUN
taxlaw-13219	450	22	can	can	AUX
taxlaw-13219	450	23	be	be	AUX
taxlaw-13219	450	24	a	a	DET
taxlaw-13219	450	25	way	way	NOUN
taxlaw-13219	450	26	to	to	PART
taxlaw-13219	450	27	reduce	reduce	VERB
taxlaw-13219	450	28	some	some	PRON
taxlaw-13219	450	29	of	of	ADP
taxlaw-13219	450	30	the	the	DET
taxlaw-13219	450	31	agency	agency	NOUN
taxlaw-13219	450	32	problems	problem	NOUN
taxlaw-13219	450	33	that	that	PRON
taxlaw-13219	450	34	frame	frame	VERB
taxlaw-13219	450	35	the	the	DET
taxlaw-13219	450	36	corporate	corporate	ADJ
taxlaw-13219	450	37	governance	governance	NOUN
taxlaw-13219	450	38	problem	problem	NOUN
taxlaw-13219	450	39	.	.	PUNCT
taxlaw-13219	451	1	in	in	ADP
taxlaw-13219	451	2	other	other	ADJ
taxlaw-13219	451	3	words	word	NOUN
taxlaw-13219	451	4	,	,	PUNCT
taxlaw-13219	451	5	the	the	DET
taxlaw-13219	451	6	corporate	corporate	ADJ
taxlaw-13219	451	7	tax	tax	NOUN
taxlaw-13219	451	8	can	can	AUX
taxlaw-13219	451	9	help	help	VERB
taxlaw-13219	451	10	prevent	prevent	VERB
taxlaw-13219	451	11	the	the	DET
taxlaw-13219	451	12	management	management	NOUN
taxlaw-13219	451	13	from	from	ADP
taxlaw-13219	451	14	diverting	divert	VERB
taxlaw-13219	451	15	corporate	corporate	ADJ
taxlaw-13219	451	16	resources	resource	NOUN
taxlaw-13219	451	17	to	to	ADP
taxlaw-13219	451	18	their	their	PRON
taxlaw-13219	451	19	own	own	ADJ
taxlaw-13219	451	20	pockets	pocket	NOUN
taxlaw-13219	451	21	.	.	PUNCT
taxlaw-13219	452	1	this	this	DET
taxlaw-13219	452	2	argument	argument	NOUN
taxlaw-13219	452	3	relies	rely	VERB
taxlaw-13219	452	4	on	on	ADP
taxlaw-13219	452	5	the	the	DET
taxlaw-13219	452	6	groundbreaking	groundbreake	VERB
taxlaw-13219	452	7	essay	essay	NOUN
taxlaw-13219	452	8	of	of	ADP
taxlaw-13219	452	9	desai	desai	PROPN
taxlaw-13219	452	10	,	,	PUNCT
taxlaw-13219	452	11	dyck	dyck	ADJ
taxlaw-13219	452	12	,	,	PUNCT
taxlaw-13219	452	13	and	and	CCONJ
taxlaw-13219	452	14	zingales	zingale	NOUN
taxlaw-13219	452	15	’	'	PUNCT
taxlaw-13219	452	16	“	"	PUNCT
taxlaw-13219	452	17	theft	theft	NOUN
taxlaw-13219	452	18	and	and	CCONJ
taxlaw-13219	452	19	taxes	taxis	NOUN
taxlaw-13219	452	20	.	.	PUNCT
taxlaw-13219	453	1	”80	”80	NOUN
taxlaw-13219	453	2	these	these	DET
taxlaw-13219	453	3	authors	author	NOUN
taxlaw-13219	453	4	explore	explore	VERB
taxlaw-13219	453	5	the	the	DET
taxlaw-13219	453	6	alignment	alignment	NOUN
taxlaw-13219	453	7	of	of	ADP
taxlaw-13219	453	8	the	the	DET
taxlaw-13219	453	9	interests	interest	NOUN
taxlaw-13219	453	10	of	of	ADP
taxlaw-13219	453	11	the	the	DET
taxlaw-13219	453	12	corporate	corporate	ADJ
taxlaw-13219	453	13	minority	minority	NOUN
taxlaw-13219	453	14	or	or	CCONJ
taxlaw-13219	453	15	“	"	PUNCT
taxlaw-13219	453	16	outside	outside	ADJ
taxlaw-13219	453	17	”	"	PUNCT
taxlaw-13219	453	18	shareholders	shareholder	NOUN
taxlaw-13219	453	19	and	and	CCONJ
taxlaw-13219	453	20	the	the	DET
taxlaw-13219	453	21	irs	irs	PROPN
taxlaw-13219	453	22	.	.	PUNCT
taxlaw-13219	454	1	they	they	PRON
taxlaw-13219	454	2	argue	argue	VERB
taxlaw-13219	454	3	that	that	SCONJ
taxlaw-13219	454	4	the	the	DET
taxlaw-13219	454	5	tax	tax	NOUN
taxlaw-13219	454	6	’s	’s	PART
taxlaw-13219	454	7	enforcement	enforcement	NOUN
taxlaw-13219	454	8	limits	limit	VERB
taxlaw-13219	454	9	the	the	DET
taxlaw-13219	454	10	benefits	benefit	NOUN
taxlaw-13219	454	11	extracted	extract	VERB
taxlaw-13219	454	12	by	by	ADP
taxlaw-13219	454	13	corporate	corporate	ADJ
taxlaw-13219	454	14	insiders	insider	NOUN
taxlaw-13219	454	15	,	,	PUNCT
taxlaw-13219	454	16	by	by	ADP
taxlaw-13219	454	17	requiring	require	VERB
taxlaw-13219	454	18	tax	tax	NOUN
taxlaw-13219	454	19	returns	return	NOUN
taxlaw-13219	454	20	and	and	CCONJ
taxlaw-13219	454	21	the	the	DET
taxlaw-13219	454	22	furnishing	furnishing	NOUN
taxlaw-13219	454	23	of	of	ADP
taxlaw-13219	454	24	information	information	NOUN
taxlaw-13219	454	25	.	.	PUNCT
taxlaw-13219	455	1	fraudulent	fraudulent	ADJ
taxlaw-13219	455	2	diversion	diversion	NOUN
taxlaw-13219	455	3	is	be	AUX
taxlaw-13219	455	4	curbed	curb	VERB
taxlaw-13219	455	5	because	because	SCONJ
taxlaw-13219	455	6	minority	minority	NOUN
taxlaw-13219	455	7	shareholders	shareholder	NOUN
taxlaw-13219	455	8	have	have	VERB
taxlaw-13219	455	9	not	not	PART
taxlaw-13219	455	10	only	only	ADV
taxlaw-13219	455	11	their	their	PRON
taxlaw-13219	455	12	monitoring	monitoring	NOUN
taxlaw-13219	455	13	capacity	capacity	NOUN
taxlaw-13219	455	14	,	,	PUNCT
taxlaw-13219	455	15	but	but	CCONJ
taxlaw-13219	455	16	also	also	ADV
taxlaw-13219	455	17	that	that	PRON
taxlaw-13219	455	18	of	of	ADP
taxlaw-13219	455	19	the	the	DET
taxlaw-13219	455	20	government	government	NOUN
taxlaw-13219	455	21	.	.	PUNCT
taxlaw-13219	456	1	in	in	ADP
taxlaw-13219	456	2	other	other	ADJ
taxlaw-13219	456	3	words	word	NOUN
taxlaw-13219	456	4	,	,	PUNCT
taxlaw-13219	456	5	if	if	SCONJ
taxlaw-13219	456	6	the	the	DET
taxlaw-13219	456	7	corporate	corporate	ADJ
taxlaw-13219	456	8	income	income	NOUN
taxlaw-13219	456	9	must	must	AUX
taxlaw-13219	456	10	be	be	AUX
taxlaw-13219	456	11	declared	declare	VERB
taxlaw-13219	456	12	for	for	ADP
taxlaw-13219	456	13	tax	tax	NOUN
taxlaw-13219	456	14	purposes	purpose	NOUN
taxlaw-13219	456	15	,	,	PUNCT
taxlaw-13219	456	16	it	it	PRON
taxlaw-13219	456	17	becomes	become	VERB
taxlaw-13219	456	18	harder	hard	ADJ
taxlaw-13219	456	19	to	to	PART
taxlaw-13219	456	20	conceal	conceal	VERB
taxlaw-13219	456	21	its	its	PRON
taxlaw-13219	456	22	theft	theft	NOUN
taxlaw-13219	456	23	from	from	ADP
taxlaw-13219	456	24	the	the	DET
taxlaw-13219	456	25	corporation	corporation	NOUN
taxlaw-13219	456	26	’s	’s	PART
taxlaw-13219	456	27	shareholders	shareholder	NOUN
taxlaw-13219	456	28	.	.	PUNCT
taxlaw-13219	457	1	in	in	ADP
taxlaw-13219	457	2	addition	addition	NOUN
taxlaw-13219	457	3	,	,	PUNCT
taxlaw-13219	457	4	the	the	DET
taxlaw-13219	457	5	corporate	corporate	ADJ
taxlaw-13219	457	6	income	income	NOUN
taxlaw-13219	457	7	tax	tax	NOUN
taxlaw-13219	457	8	balances	balance	NOUN
taxlaw-13219	457	9	the	the	DET
taxlaw-13219	457	10	dual	dual	ADJ
taxlaw-13219	457	11	reporting	reporting	NOUN
taxlaw-13219	457	12	system	system	NOUN
taxlaw-13219	457	13	and	and	CCONJ
taxlaw-13219	457	14	functions	function	NOUN
taxlaw-13219	457	15	as	as	ADP
taxlaw-13219	457	16	a	a	DET
taxlaw-13219	457	17	monitoring	monitoring	NOUN
taxlaw-13219	457	18	,	,	PUNCT
taxlaw-13219	457	19	cost	cost	NOUN
taxlaw-13219	457	20	-	-	PUNCT
taxlaw-13219	457	21	reducing	reduce	VERB
taxlaw-13219	457	22	mechanism	mechanism	NOUN
taxlaw-13219	457	23	.	.	PUNCT
taxlaw-13219	458	1	thanks	thank	NOUN
taxlaw-13219	458	2	to	to	ADP
taxlaw-13219	458	3	the	the	DET
taxlaw-13219	458	4	corporate	corporate	ADJ
taxlaw-13219	458	5	tax	tax	NOUN
taxlaw-13219	458	6	,	,	PUNCT
taxlaw-13219	458	7	the	the	DET
taxlaw-13219	458	8	management	management	NOUN
taxlaw-13219	458	9	faces	face	VERB
taxlaw-13219	458	10	an	an	DET
taxlaw-13219	458	11	internal	internal	ADJ
taxlaw-13219	458	12	conflict	conflict	NOUN
taxlaw-13219	458	13	with	with	ADP
taxlaw-13219	458	14	respect	respect	NOUN
taxlaw-13219	458	15	to	to	ADP
taxlaw-13219	458	16	profit	profit	NOUN
taxlaw-13219	458	17	reporting	reporting	NOUN
taxlaw-13219	458	18	:	:	PUNCT
taxlaw-13219	458	19	the	the	DET
taxlaw-13219	458	20	desire	desire	NOUN
taxlaw-13219	458	21	to	to	PART
taxlaw-13219	458	22	report	report	VERB
taxlaw-13219	458	23	as	as	ADV
taxlaw-13219	458	24	much	much	ADJ
taxlaw-13219	458	25	profit	profit	NOUN
taxlaw-13219	458	26	as	as	ADP
taxlaw-13219	458	27	possible	possible	ADJ
taxlaw-13219	458	28	to	to	ADP
taxlaw-13219	458	29	the	the	DET
taxlaw-13219	458	30	market	market	NOUN
taxlaw-13219	458	31	while	while	SCONJ
taxlaw-13219	458	32	reporting	report	VERB
taxlaw-13219	458	33	as	as	ADP
taxlaw-13219	458	34	little	little	ADJ
taxlaw-13219	458	35	profit	profit	NOUN
taxlaw-13219	458	36	as	as	ADP
taxlaw-13219	458	37	possible	possible	ADJ
taxlaw-13219	458	38	to	to	ADP
taxlaw-13219	458	39	the	the	DET
taxlaw-13219	458	40	tax	tax	NOUN
taxlaw-13219	458	41	authorities	authority	NOUN
taxlaw-13219	458	42	.	.	PUNCT
taxlaw-13219	459	1	this	this	DET
taxlaw-13219	459	2	conflict	conflict	NOUN
taxlaw-13219	459	3	keeps	keep	VERB
taxlaw-13219	459	4	the	the	DET
taxlaw-13219	459	5	system	system	NOUN
taxlaw-13219	459	6	balanced	balanced	ADJ
taxlaw-13219	459	7	.	.	PUNCT
taxlaw-13219	460	1	therefore	therefore	ADV
taxlaw-13219	460	2	,	,	PUNCT
taxlaw-13219	460	3	a	a	DET
taxlaw-13219	460	4	possible	possible	ADJ
taxlaw-13219	460	5	conclusion	conclusion	NOUN
taxlaw-13219	460	6	is	be	AUX
taxlaw-13219	460	7	that	that	SCONJ
taxlaw-13219	460	8	the	the	DET
taxlaw-13219	460	9	corporate	corporate	ADJ
taxlaw-13219	460	10	tax	tax	NOUN
taxlaw-13219	460	11	may	may	AUX
taxlaw-13219	460	12	be	be	AUX
taxlaw-13219	460	13	desirable	desirable	ADJ
taxlaw-13219	460	14	because	because	SCONJ
taxlaw-13219	460	15	the	the	DET
taxlaw-13219	460	16	tax	tax	NOUN
taxlaw-13219	460	17	ameliorates	ameliorate	VERB
taxlaw-13219	460	18	the	the	DET
taxlaw-13219	460	19	agency	agency	NOUN
taxlaw-13219	460	20	problem	problem	NOUN
taxlaw-13219	460	21	between	between	ADP
taxlaw-13219	460	22	outside	outside	ADJ
taxlaw-13219	460	23	and	and	CCONJ
taxlaw-13219	460	24	inside	inside	ADJ
taxlaw-13219	460	25	shareholders	shareholder	NOUN
taxlaw-13219	460	26	(	(	PUNCT
taxlaw-13219	460	27	majority	majority	NOUN
taxlaw-13219	460	28	and	and	CCONJ
taxlaw-13219	460	29	minority	minority	NOUN
taxlaw-13219	460	30	shareholders	shareholder	NOUN
taxlaw-13219	460	31	)	)	PUNCT
taxlaw-13219	460	32	.	.	PUNCT
taxlaw-13219	461	1	this	this	DET
taxlaw-13219	461	2	justification	justification	NOUN
taxlaw-13219	461	3	can	can	AUX
taxlaw-13219	461	4	explain	explain	VERB
taxlaw-13219	461	5	why	why	SCONJ
taxlaw-13219	461	6	the	the	DET
taxlaw-13219	461	7	corporate	corporate	ADJ
taxlaw-13219	461	8	tax	tax	NOUN
taxlaw-13219	461	9	applies	applie	NOUN
taxlaw-13219	461	10	,	,	PUNCT
taxlaw-13219	461	11	in	in	ADP
taxlaw-13219	461	12	practice	practice	NOUN
taxlaw-13219	461	13	,	,	PUNCT
taxlaw-13219	461	14	only	only	ADV
taxlaw-13219	461	15	to	to	PART
taxlaw-13219	461	16	publicly	publicly	ADV
taxlaw-13219	461	17	held	hold	VERB
taxlaw-13219	461	18	corporations	corporation	NOUN
taxlaw-13219	461	19	,	,	PUNCT
taxlaw-13219	461	20	where	where	SCONJ
taxlaw-13219	461	21	the	the	DET
taxlaw-13219	461	22	agency	agency	NOUN
taxlaw-13219	461	23	problem	problem	NOUN
taxlaw-13219	461	24	arises	arise	VERB
taxlaw-13219	461	25	more	more	ADV
taxlaw-13219	461	26	often	often	ADV
taxlaw-13219	461	27	.	.	PUNCT
taxlaw-13219	462	1	avi	avi	VERB
taxlaw-13219	462	2	-	-	PUNCT
taxlaw-13219	462	3	yonah	yonah	PROPN
taxlaw-13219	462	4	has	have	AUX
taxlaw-13219	462	5	rejected	reject	VERB
taxlaw-13219	462	6	these	these	DET
taxlaw-13219	462	7	arguments	argument	NOUN
taxlaw-13219	462	8	and	and	CCONJ
taxlaw-13219	462	9	wrote	write	VERB
taxlaw-13219	462	10	that	that	PRON
taxlaw-13219	462	11	:	:	PUNCT
taxlaw-13219	462	12	“	"	PUNCT
taxlaw-13219	462	13	more	more	ADV
taxlaw-13219	462	14	recently	recently	ADV
taxlaw-13219	462	15	,	,	PUNCT
taxlaw-13219	462	16	professor	professor	PROPN
taxlaw-13219	462	17	mihir	mihir	PROPN
taxlaw-13219	462	18	desai	desai	PROPN
taxlaw-13219	462	19	and	and	CCONJ
taxlaw-13219	462	20	his	his	PRON
taxlaw-13219	462	21	colleagues	colleague	NOUN
taxlaw-13219	462	22	have	have	AUX
taxlaw-13219	462	23	argued	argue	VERB
taxlaw-13219	462	24	that	that	SCONJ
taxlaw-13219	462	25	imposing	impose	VERB
taxlaw-13219	462	26	a	a	DET
taxlaw-13219	462	27	corporate	corporate	ADJ
taxlaw-13219	462	28	tax	tax	NOUN
taxlaw-13219	462	29	can	can	AUX
taxlaw-13219	462	30	be	be	AUX
taxlaw-13219	462	31	a	a	DET
taxlaw-13219	462	32	way	way	NOUN
taxlaw-13219	462	33	of	of	ADP
taxlaw-13219	462	34	preventing	prevent	VERB
taxlaw-13219	462	35	management	management	NOUN
taxlaw-13219	462	36	from	from	ADP
taxlaw-13219	462	37	diverting	divert	VERB
taxlaw-13219	462	38	corporate	corporate	ADJ
taxlaw-13219	462	39	resources	resource	NOUN
taxlaw-13219	462	40	to	to	ADP
taxlaw-13219	462	41	their	their	PRON
taxlaw-13219	462	42	own	own	ADJ
taxlaw-13219	462	43	80	80	NUM
taxlaw-13219	462	44	desai	desai	PROPN
taxlaw-13219	462	45	et	et	PROPN
taxlaw-13219	462	46	al	al	PROPN
taxlaw-13219	462	47	.	.	PROPN
taxlaw-13219	462	48	,	,	PUNCT
taxlaw-13219	462	49	supra	supra	PROPN
taxlaw-13219	462	50	note	note	NOUN
taxlaw-13219	462	51	47	47	NUM
taxlaw-13219	462	52	.	.	PUNCT
taxlaw-13219	463	1	2024	2024	NUM
taxlaw-13219	463	2	]	]	PUNCT
taxlaw-13219	463	3	taxation	taxation	NOUN
taxlaw-13219	463	4	and	and	CCONJ
taxlaw-13219	463	5	corporate	corporate	ADJ
taxlaw-13219	463	6	governance	governance	NOUN
taxlaw-13219	463	7	75	75	NUM
taxlaw-13219	463	8	pockets	pocket	NOUN
taxlaw-13219	463	9	.	.	PUNCT
taxlaw-13219	464	1	specifically	specifically	ADV
taxlaw-13219	464	2	,	,	PUNCT
taxlaw-13219	464	3	if	if	SCONJ
taxlaw-13219	464	4	corporate	corporate	ADJ
taxlaw-13219	464	5	income	income	NOUN
taxlaw-13219	464	6	must	must	AUX
taxlaw-13219	464	7	be	be	AUX
taxlaw-13219	464	8	declared	declare	VERB
taxlaw-13219	464	9	for	for	ADP
taxlaw-13219	464	10	tax	tax	NOUN
taxlaw-13219	464	11	purposes	purpose	NOUN
taxlaw-13219	464	12	,	,	PUNCT
taxlaw-13219	464	13	it	it	PRON
taxlaw-13219	464	14	becomes	become	VERB
taxlaw-13219	464	15	harder	hard	ADJ
taxlaw-13219	464	16	to	to	PART
taxlaw-13219	464	17	conceal	conceal	VERB
taxlaw-13219	464	18	its	its	PRON
taxlaw-13219	464	19	theft	theft	NOUN
taxlaw-13219	464	20	from	from	ADP
taxlaw-13219	464	21	the	the	DET
taxlaw-13219	464	22	corporation	corporation	NOUN
taxlaw-13219	464	23	’s	’s	PART
taxlaw-13219	464	24	shareholders	shareholder	NOUN
taxlaw-13219	464	25	.	.	PUNCT
taxlaw-13219	465	1	this	this	PRON
taxlaw-13219	465	2	is	be	AUX
taxlaw-13219	465	3	an	an	DET
taxlaw-13219	465	4	ingenious	ingenious	ADJ
taxlaw-13219	465	5	argument	argument	NOUN
taxlaw-13219	465	6	,	,	PUNCT
taxlaw-13219	465	7	which	which	PRON
taxlaw-13219	465	8	(	(	PUNCT
taxlaw-13219	465	9	as	as	SCONJ
taxlaw-13219	465	10	we	we	PRON
taxlaw-13219	465	11	shall	shall	AUX
taxlaw-13219	465	12	see	see	VERB
taxlaw-13219	465	13	)	)	PUNCT
taxlaw-13219	465	14	also	also	ADV
taxlaw-13219	465	15	reflects	reflect	VERB
taxlaw-13219	465	16	some	some	PRON
taxlaw-13219	465	17	of	of	ADP
taxlaw-13219	465	18	the	the	DET
taxlaw-13219	465	19	original	original	ADJ
taxlaw-13219	465	20	intent	intent	NOUN
taxlaw-13219	465	21	in	in	ADP
taxlaw-13219	465	22	enacting	enact	VERB
taxlaw-13219	465	23	the	the	DET
taxlaw-13219	465	24	corporate	corporate	ADJ
taxlaw-13219	465	25	tax	tax	NOUN
taxlaw-13219	465	26	in	in	ADP
taxlaw-13219	465	27	1909	1909	NUM
taxlaw-13219	465	28	.	.	PUNCT
taxlaw-13219	466	1	from	from	ADP
taxlaw-13219	466	2	today	today	NOUN
taxlaw-13219	466	3	’s	’s	PART
taxlaw-13219	466	4	perspective	perspective	NOUN
taxlaw-13219	466	5	,	,	PUNCT
taxlaw-13219	466	6	however	however	ADV
taxlaw-13219	466	7	,	,	PUNCT
taxlaw-13219	466	8	it	it	PRON
taxlaw-13219	466	9	seems	seem	VERB
taxlaw-13219	466	10	like	like	ADP
taxlaw-13219	466	11	a	a	DET
taxlaw-13219	466	12	shaky	shaky	ADJ
taxlaw-13219	466	13	foundation	foundation	NOUN
taxlaw-13219	466	14	for	for	ADP
taxlaw-13219	466	15	the	the	DET
taxlaw-13219	466	16	entire	entire	ADJ
taxlaw-13219	466	17	corporate	corporate	ADJ
taxlaw-13219	466	18	tax	tax	NOUN
taxlaw-13219	466	19	.	.	PUNCT
taxlaw-13219	467	1	management	management	NOUN
taxlaw-13219	467	2	theft	theft	NOUN
taxlaw-13219	467	3	can	can	AUX
taxlaw-13219	467	4	be	be	AUX
taxlaw-13219	467	5	combated	combat	VERB
taxlaw-13219	467	6	by	by	ADP
taxlaw-13219	467	7	other	other	ADJ
taxlaw-13219	467	8	means	mean	NOUN
taxlaw-13219	467	9	,	,	PUNCT
taxlaw-13219	467	10	and	and	CCONJ
taxlaw-13219	467	11	a	a	DET
taxlaw-13219	467	12	requirement	requirement	NOUN
taxlaw-13219	467	13	to	to	PART
taxlaw-13219	467	14	report	report	VERB
taxlaw-13219	467	15	income	income	NOUN
taxlaw-13219	467	16	without	without	ADP
taxlaw-13219	467	17	tax	tax	NOUN
taxlaw-13219	467	18	(	(	PUNCT
taxlaw-13219	467	19	or	or	CCONJ
taxlaw-13219	467	20	with	with	ADP
taxlaw-13219	467	21	only	only	ADV
taxlaw-13219	467	22	a	a	DET
taxlaw-13219	467	23	minimal	minimal	ADJ
taxlaw-13219	467	24	tax	tax	NOUN
taxlaw-13219	467	25	)	)	PUNCT
taxlaw-13219	467	26	would	would	AUX
taxlaw-13219	467	27	do	do	VERB
taxlaw-13219	467	28	just	just	ADV
taxlaw-13219	467	29	as	as	ADV
taxlaw-13219	467	30	well	well	ADV
taxlaw-13219	467	31	to	to	PART
taxlaw-13219	467	32	achieve	achieve	VERB
taxlaw-13219	467	33	the	the	DET
taxlaw-13219	467	34	goal	goal	NOUN
taxlaw-13219	467	35	promoted	promote	VERB
taxlaw-13219	467	36	by	by	ADP
taxlaw-13219	467	37	desai	desai	PROPN
taxlaw-13219	467	38	.	.	PROPN
taxlaw-13219	467	39	”81	”81	PROPN
taxlaw-13219	467	40	brauner	brauner	NOUN
taxlaw-13219	467	41	has	have	AUX
taxlaw-13219	467	42	also	also	ADV
taxlaw-13219	467	43	rejected	reject	VERB
taxlaw-13219	467	44	this	this	DET
taxlaw-13219	467	45	justification	justification	NOUN
taxlaw-13219	467	46	.	.	PUNCT
taxlaw-13219	468	1	he	he	PRON
taxlaw-13219	468	2	claims	claim	VERB
taxlaw-13219	468	3	that	that	SCONJ
taxlaw-13219	468	4	the	the	DET
taxlaw-13219	468	5	corporate	corporate	ADJ
taxlaw-13219	468	6	tax	tax	NOUN
taxlaw-13219	468	7	increases	increase	VERB
taxlaw-13219	468	8	the	the	DET
taxlaw-13219	468	9	opportunities	opportunity	NOUN
taxlaw-13219	468	10	for	for	ADP
taxlaw-13219	468	11	tax	tax	NOUN
taxlaw-13219	468	12	fraud	fraud	NOUN
taxlaw-13219	468	13	,	,	PUNCT
taxlaw-13219	468	14	since	since	SCONJ
taxlaw-13219	468	15	there	there	PRON
taxlaw-13219	468	16	are	be	VERB
taxlaw-13219	468	17	simply	simply	ADV
taxlaw-13219	468	18	more	more	ADJ
taxlaw-13219	468	19	rules	rule	NOUN
taxlaw-13219	468	20	and	and	CCONJ
taxlaw-13219	468	21	more	more	ADJ
taxlaw-13219	468	22	accounts	account	NOUN
taxlaw-13219	468	23	,	,	PUNCT
taxlaw-13219	468	24	and	and	CCONJ
taxlaw-13219	468	25	the	the	DET
taxlaw-13219	468	26	system	system	NOUN
taxlaw-13219	468	27	is	be	AUX
taxlaw-13219	468	28	more	more	ADV
taxlaw-13219	468	29	complex	complex	ADJ
taxlaw-13219	468	30	and	and	CCONJ
taxlaw-13219	468	31	that	that	SCONJ
taxlaw-13219	468	32	:	:	PUNCT
taxlaw-13219	468	33	“	"	PUNCT
taxlaw-13219	468	34	[	[	X
taxlaw-13219	468	35	i]f	i]f	X
taxlaw-13219	468	36	we	we	PRON
taxlaw-13219	468	37	agree	agree	VERB
taxlaw-13219	468	38	that	that	SCONJ
taxlaw-13219	468	39	corporate	corporate	ADJ
taxlaw-13219	468	40	tax	tax	NOUN
taxlaw-13219	468	41	returns	return	NOUN
taxlaw-13219	468	42	will	will	AUX
taxlaw-13219	468	43	probably	probably	ADV
taxlaw-13219	468	44	never	never	ADV
taxlaw-13219	468	45	be	be	AUX
taxlaw-13219	468	46	made	make	VERB
taxlaw-13219	468	47	public	public	ADJ
taxlaw-13219	468	48	,	,	PUNCT
taxlaw-13219	468	49	then	then	ADV
taxlaw-13219	468	50	clearly	clearly	ADV
taxlaw-13219	468	51	the	the	DET
taxlaw-13219	468	52	alternative	alternative	NOUN
taxlaw-13219	468	53	will	will	AUX
taxlaw-13219	468	54	be	be	AUX
taxlaw-13219	468	55	superior	superior	ADJ
taxlaw-13219	468	56	even	even	ADV
taxlaw-13219	468	57	if	if	SCONJ
taxlaw-13219	468	58	not	not	PART
taxlaw-13219	468	59	less	less	ADV
taxlaw-13219	468	60	complex	complex	ADJ
taxlaw-13219	468	61	or	or	CCONJ
taxlaw-13219	468	62	costly	costly	ADJ
taxlaw-13219	468	63	.	.	PUNCT
taxlaw-13219	469	1	this	this	PRON
taxlaw-13219	469	2	is	be	AUX
taxlaw-13219	469	3	because	because	SCONJ
taxlaw-13219	469	4	in	in	ADP
taxlaw-13219	469	5	the	the	DET
taxlaw-13219	469	6	alternative	alternative	NOUN
taxlaw-13219	469	7	,	,	PUNCT
taxlaw-13219	469	8	all	all	DET
taxlaw-13219	469	9	accounts	account	NOUN
taxlaw-13219	469	10	will	will	AUX
taxlaw-13219	469	11	be	be	AUX
taxlaw-13219	469	12	somehow	somehow	ADV
taxlaw-13219	469	13	attributed	attribute	VERB
taxlaw-13219	469	14	to	to	ADP
taxlaw-13219	469	15	shareholders	shareholder	NOUN
taxlaw-13219	469	16	and	and	CCONJ
taxlaw-13219	469	17	eventually	eventually	ADV
taxlaw-13219	469	18	to	to	ADP
taxlaw-13219	469	19	individuals	individual	NOUN
taxlaw-13219	469	20	who	who	PRON
taxlaw-13219	469	21	can	can	AUX
taxlaw-13219	469	22	monitor	monitor	VERB
taxlaw-13219	469	23	them	they	PRON
taxlaw-13219	469	24	,	,	PUNCT
taxlaw-13219	469	25	resulting	result	VERB
taxlaw-13219	469	26	in	in	ADP
taxlaw-13219	469	27	an	an	DET
taxlaw-13219	469	28	inherently	inherently	ADV
taxlaw-13219	469	29	more	more	ADV
taxlaw-13219	469	30	transparent	transparent	ADJ
taxlaw-13219	469	31	system	system	NOUN
taxlaw-13219	469	32	.	.	PUNCT
taxlaw-13219	470	1	”82	”82	VERB
taxlaw-13219	470	2	in	in	ADP
taxlaw-13219	470	3	addition	addition	NOUN
taxlaw-13219	470	4	,	,	PUNCT
taxlaw-13219	470	5	he	he	PRON
taxlaw-13219	470	6	mentions	mention	VERB
taxlaw-13219	470	7	that	that	SCONJ
taxlaw-13219	470	8	the	the	DET
taxlaw-13219	470	9	corporate	corporate	ADJ
taxlaw-13219	470	10	tax	tax	NOUN
taxlaw-13219	470	11	provides	provide	VERB
taxlaw-13219	470	12	management	management	NOUN
taxlaw-13219	470	13	a	a	DET
taxlaw-13219	470	14	powerful	powerful	ADJ
taxlaw-13219	470	15	evasion	evasion	NOUN
taxlaw-13219	470	16	device	device	NOUN
taxlaw-13219	470	17	.	.	PUNCT
taxlaw-13219	471	1	he	he	PRON
taxlaw-13219	471	2	claims	claim	VERB
taxlaw-13219	471	3	that	that	SCONJ
taxlaw-13219	471	4	the	the	DET
taxlaw-13219	471	5	management	management	NOUN
taxlaw-13219	471	6	uses	use	VERB
taxlaw-13219	471	7	taxes	taxis	NOUN
taxlaw-13219	471	8	in	in	ADP
taxlaw-13219	471	9	general	general	ADJ
taxlaw-13219	471	10	and	and	CCONJ
taxlaw-13219	471	11	the	the	DET
taxlaw-13219	471	12	corporate	corporate	ADJ
taxlaw-13219	471	13	income	income	NOUN
taxlaw-13219	471	14	tax	tax	NOUN
taxlaw-13219	471	15	in	in	ADP
taxlaw-13219	471	16	particular	particular	ADJ
taxlaw-13219	471	17	,	,	PUNCT
taxlaw-13219	471	18	as	as	ADP
taxlaw-13219	471	19	an	an	DET
taxlaw-13219	471	20	excuse	excuse	NOUN
taxlaw-13219	471	21	for	for	ADP
taxlaw-13219	471	22	rent	rent	NOUN
taxlaw-13219	471	23	extraction	extraction	NOUN
taxlaw-13219	471	24	activities	activity	NOUN
taxlaw-13219	471	25	that	that	PRON
taxlaw-13219	471	26	do	do	AUX
taxlaw-13219	471	27	not	not	PART
taxlaw-13219	471	28	necessarily	necessarily	ADV
taxlaw-13219	471	29	result	result	VERB
taxlaw-13219	471	30	in	in	ADP
taxlaw-13219	471	31	reduction	reduction	NOUN
taxlaw-13219	471	32	of	of	ADP
taxlaw-13219	471	33	effective	effective	ADJ
taxlaw-13219	471	34	taxation	taxation	NOUN
taxlaw-13219	471	35	of	of	ADP
taxlaw-13219	471	36	shareholders	shareholder	NOUN
taxlaw-13219	471	37	.	.	PUNCT
taxlaw-13219	472	1	as	as	ADP
taxlaw-13219	472	2	an	an	DET
taxlaw-13219	472	3	example	example	NOUN
taxlaw-13219	472	4	,	,	PUNCT
taxlaw-13219	472	5	he	he	PRON
taxlaw-13219	472	6	mentions	mention	VERB
taxlaw-13219	472	7	that	that	SCONJ
taxlaw-13219	472	8	certain	certain	ADJ
taxlaw-13219	472	9	tax	tax	NOUN
taxlaw-13219	472	10	advantages	advantage	NOUN
taxlaw-13219	472	11	benefit	benefit	VERB
taxlaw-13219	472	12	only	only	ADV
taxlaw-13219	472	13	corporations	corporation	NOUN
taxlaw-13219	472	14	(	(	PUNCT
taxlaw-13219	472	15	tax	tax	NOUN
taxlaw-13219	472	16	-	-	PUNCT
taxlaw-13219	472	17	free	free	ADJ
taxlaw-13219	472	18	mergers	merger	NOUN
taxlaw-13219	472	19	and	and	CCONJ
taxlaw-13219	472	20	acquisitions	acquisition	NOUN
taxlaw-13219	472	21	,	,	PUNCT
taxlaw-13219	472	22	certain	certain	ADJ
taxlaw-13219	472	23	accelerated	accelerate	VERB
taxlaw-13219	472	24	depreciation	depreciation	NOUN
taxlaw-13219	472	25	schemes	scheme	NOUN
taxlaw-13219	472	26	,	,	PUNCT
taxlaw-13219	472	27	special	special	ADJ
taxlaw-13219	472	28	credits	credit	NOUN
taxlaw-13219	472	29	,	,	PUNCT
taxlaw-13219	472	30	deductions	deduction	NOUN
taxlaw-13219	472	31	,	,	PUNCT
taxlaw-13219	472	32	and	and	CCONJ
taxlaw-13219	472	33	similar	similar	ADJ
taxlaw-13219	472	34	measures	measure	NOUN
taxlaw-13219	472	35	)	)	PUNCT
taxlaw-13219	472	36	and	and	CCONJ
taxlaw-13219	472	37	that	that	SCONJ
taxlaw-13219	472	38	management	management	NOUN
taxlaw-13219	472	39	uses	use	VERB
taxlaw-13219	472	40	these	these	DET
taxlaw-13219	472	41	special	special	ADJ
taxlaw-13219	472	42	provisions	provision	NOUN
taxlaw-13219	472	43	to	to	PART
taxlaw-13219	472	44	avoid	avoid	VERB
taxlaw-13219	472	45	distributions	distribution	NOUN
taxlaw-13219	472	46	and	and	CCONJ
taxlaw-13219	472	47	transparency	transparency	NOUN
taxlaw-13219	472	48	in	in	ADP
taxlaw-13219	472	49	general	general	ADJ
taxlaw-13219	472	50	.	.	PUNCT
taxlaw-13219	473	1	in	in	ADP
taxlaw-13219	473	2	this	this	DET
taxlaw-13219	473	3	regard	regard	NOUN
taxlaw-13219	473	4	,	,	PUNCT
taxlaw-13219	473	5	he	he	PRON
taxlaw-13219	473	6	claimed	claim	VERB
taxlaw-13219	473	7	that	that	SCONJ
taxlaw-13219	473	8	all	all	DET
taxlaw-13219	473	9	the	the	DET
taxlaw-13219	473	10	research	research	NOUN
taxlaw-13219	473	11	fails	fail	VERB
taxlaw-13219	473	12	to	to	PART
taxlaw-13219	473	13	balance	balance	VERB
taxlaw-13219	473	14	the	the	DET
taxlaw-13219	473	15	potential	potential	ADJ
taxlaw-13219	473	16	benefits	benefit	NOUN
taxlaw-13219	473	17	of	of	ADP
taxlaw-13219	473	18	the	the	DET
taxlaw-13219	473	19	corporate	corporate	ADJ
taxlaw-13219	473	20	tax	tax	NOUN
taxlaw-13219	473	21	against	against	ADP
taxlaw-13219	473	22	its	its	PRON
taxlaw-13219	473	23	costs	cost	NOUN
taxlaw-13219	473	24	.	.	PUNCT
taxlaw-13219	474	1	moreover	moreover	ADV
taxlaw-13219	474	2	,	,	PUNCT
taxlaw-13219	474	3	he	he	PRON
taxlaw-13219	474	4	claims	claim	VERB
taxlaw-13219	474	5	that	that	SCONJ
taxlaw-13219	474	6	the	the	DET
taxlaw-13219	474	7	distancing	distancing	NOUN
taxlaw-13219	474	8	of	of	ADP
taxlaw-13219	474	9	the	the	DET
taxlaw-13219	474	10	corporate	corporate	ADJ
taxlaw-13219	474	11	tax	tax	NOUN
taxlaw-13219	474	12	reporting	reporting	NOUN
taxlaw-13219	474	13	from	from	ADP
taxlaw-13219	474	14	financial	financial	ADJ
taxlaw-13219	474	15	reporting	reporting	NOUN
taxlaw-13219	474	16	makes	make	VERB
taxlaw-13219	474	17	the	the	DET
taxlaw-13219	474	18	argument	argument	NOUN
taxlaw-13219	474	19	for	for	ADP
taxlaw-13219	474	20	the	the	DET
taxlaw-13219	474	21	balancing	balance	VERB
taxlaw-13219	474	22	power	power	NOUN
taxlaw-13219	474	23	of	of	ADP
taxlaw-13219	474	24	the	the	DET
taxlaw-13219	474	25	corporate	corporate	ADJ
taxlaw-13219	474	26	tax	tax	NOUN
taxlaw-13219	474	27	a	a	DET
taxlaw-13219	474	28	“	"	PUNCT
taxlaw-13219	474	29	non	non	ADJ
taxlaw-13219	474	30	-	-	ADJ
taxlaw-13219	474	31	starter	starter	ADJ
taxlaw-13219	474	32	.	.	PUNCT
taxlaw-13219	475	1	”83	”83	NOUN
taxlaw-13219	475	2	in	in	ADP
taxlaw-13219	475	3	this	this	DET
taxlaw-13219	475	4	section	section	NOUN
taxlaw-13219	475	5	,	,	PUNCT
taxlaw-13219	475	6	we	we	PRON
taxlaw-13219	475	7	will	will	AUX
taxlaw-13219	475	8	try	try	VERB
taxlaw-13219	475	9	to	to	PART
taxlaw-13219	475	10	cope	cope	VERB
taxlaw-13219	475	11	with	with	ADP
taxlaw-13219	475	12	these	these	DET
taxlaw-13219	475	13	and	and	CCONJ
taxlaw-13219	475	14	other	other	ADJ
taxlaw-13219	475	15	counterarguments	counterargument	NOUN
taxlaw-13219	475	16	.	.	PUNCT
taxlaw-13219	476	1	first	first	ADV
taxlaw-13219	476	2	,	,	PUNCT
taxlaw-13219	476	3	we	we	PRON
taxlaw-13219	476	4	will	will	AUX
taxlaw-13219	476	5	argue	argue	VERB
taxlaw-13219	476	6	that	that	SCONJ
taxlaw-13219	476	7	a	a	DET
taxlaw-13219	476	8	proper	proper	ADJ
taxlaw-13219	476	9	normative	normative	ADJ
taxlaw-13219	476	10	evaluation	evaluation	NOUN
taxlaw-13219	476	11	of	of	ADP
taxlaw-13219	476	12	the	the	DET
taxlaw-13219	476	13	arguments	argument	NOUN
taxlaw-13219	476	14	in	in	ADP
taxlaw-13219	476	15	support	support	NOUN
taxlaw-13219	476	16	of	of	ADP
taxlaw-13219	476	17	the	the	DET
taxlaw-13219	476	18	corporate	corporate	ADJ
taxlaw-13219	476	19	income	income	NOUN
taxlaw-13219	476	20	tax	tax	NOUN
taxlaw-13219	476	21	requires	require	VERB
taxlaw-13219	476	22	a	a	DET
taxlaw-13219	476	23	comparison	comparison	NOUN
taxlaw-13219	476	24	to	to	ADP
taxlaw-13219	476	25	a	a	DET
taxlaw-13219	476	26	state	state	NOUN
taxlaw-13219	476	27	of	of	ADP
taxlaw-13219	476	28	the	the	DET
taxlaw-13219	476	29	world	world	NOUN
taxlaw-13219	476	30	with	with	ADP
taxlaw-13219	476	31	an	an	DET
taxlaw-13219	476	32	alternative	alternative	ADJ
taxlaw-13219	476	33	tax	tax	NOUN
taxlaw-13219	476	34	and	and	CCONJ
taxlaw-13219	476	35	that	that	SCONJ
taxlaw-13219	476	36	existing	exist	VERB
taxlaw-13219	476	37	literature	literature	NOUN
taxlaw-13219	476	38	has	have	AUX
taxlaw-13219	476	39	underestimated	underestimate	VERB
taxlaw-13219	476	40	the	the	DET
taxlaw-13219	476	41	cost	cost	NOUN
taxlaw-13219	476	42	and	and	CCONJ
taxlaw-13219	476	43	disadvantages	disadvantage	NOUN
taxlaw-13219	476	44	of	of	ADP
taxlaw-13219	476	45	the	the	DET
taxlaw-13219	476	46	suggested	suggest	VERB
taxlaw-13219	476	47	alternative	alternative	ADJ
taxlaw-13219	476	48	tax	tax	NOUN
taxlaw-13219	476	49	system	system	NOUN
taxlaw-13219	476	50	.	.	PUNCT
taxlaw-13219	477	1	in	in	ADP
taxlaw-13219	477	2	this	this	DET
taxlaw-13219	477	3	regard	regard	NOUN
taxlaw-13219	477	4	,	,	PUNCT
taxlaw-13219	477	5	it	it	PRON
taxlaw-13219	477	6	seems	seem	VERB
taxlaw-13219	477	7	that	that	SCONJ
taxlaw-13219	477	8	adopting	adopt	VERB
taxlaw-13219	477	9	a	a	DET
taxlaw-13219	477	10	broad	broad	ADJ
taxlaw-13219	477	11	regime	regime	NOUN
taxlaw-13219	477	12	of	of	ADP
taxlaw-13219	477	13	a	a	DET
taxlaw-13219	477	14	“	"	PUNCT
taxlaw-13219	477	15	mark	mark	NOUN
taxlaw-13219	477	16	to	to	ADP
taxlaw-13219	477	17	market	market	NOUN
taxlaw-13219	477	18	”	"	PUNCT
taxlaw-13219	477	19	has	have	VERB
taxlaw-13219	477	20	significant	significant	ADJ
taxlaw-13219	477	21	disadvantages	disadvantage	NOUN
taxlaw-13219	477	22	that	that	PRON
taxlaw-13219	477	23	were	be	AUX
taxlaw-13219	477	24	not	not	PART
taxlaw-13219	477	25	fully	fully	ADV
taxlaw-13219	477	26	discussed	discuss	VERB
taxlaw-13219	477	27	by	by	ADP
taxlaw-13219	477	28	brauner	brauner	NOUN
taxlaw-13219	477	29	and	and	CCONJ
taxlaw-13219	477	30	other	other	ADJ
taxlaw-13219	477	31	scholars	scholar	NOUN
taxlaw-13219	477	32	(	(	PUNCT
taxlaw-13219	477	33	e.g.	e.g.	ADV
taxlaw-13219	477	34	,	,	PUNCT
taxlaw-13219	477	35	taxation	taxation	NOUN
taxlaw-13219	477	36	of	of	ADP
taxlaw-13219	477	37	foreign	foreign	ADJ
taxlaw-13219	477	38	residents	resident	NOUN
taxlaw-13219	477	39	’	'	PUNCT
taxlaw-13219	477	40	passive	passive	ADJ
taxlaw-13219	477	41	income,84	income,84	ADJ
taxlaw-13219	477	42	taxation	taxation	NOUN
taxlaw-13219	477	43	of	of	ADP
taxlaw-13219	477	44	tax	tax	NOUN
taxlaw-13219	477	45	-	-	PUNCT
taxlaw-13219	477	46	exempt	exempt	ADJ
taxlaw-13219	477	47	entities	entity	NOUN
taxlaw-13219	477	48	,	,	PUNCT
taxlaw-13219	477	49	stability	stability	NOUN
taxlaw-13219	477	50	of	of	ADP
taxlaw-13219	477	51	revenues	revenue	NOUN
taxlaw-13219	477	52	81	81	NUM
taxlaw-13219	477	53	avi	avi	NOUN
taxlaw-13219	477	54	-	-	PUNCT
taxlaw-13219	477	55	yonah	yonah	ADJ
taxlaw-13219	477	56	,	,	PUNCT
taxlaw-13219	477	57	supra	supra	PROPN
taxlaw-13219	477	58	note	note	NOUN
taxlaw-13219	477	59	15	15	NUM
taxlaw-13219	477	60	,	,	PUNCT
taxlaw-13219	477	61	at	at	ADP
taxlaw-13219	477	62	1209	1209	NUM
taxlaw-13219	477	63	-	-	SYM
taxlaw-13219	477	64	10	10	NUM
taxlaw-13219	477	65	.	.	PUNCT
taxlaw-13219	478	1	82	82	NUM
taxlaw-13219	478	2	brauner	brauner	NOUN
taxlaw-13219	478	3	,	,	PUNCT
taxlaw-13219	478	4	supra	supra	PROPN
taxlaw-13219	478	5	note	note	NOUN
taxlaw-13219	478	6	5	5	NUM
taxlaw-13219	478	7	,	,	PUNCT
taxlaw-13219	478	8	at	at	ADP
taxlaw-13219	478	9	622	622	NUM
taxlaw-13219	478	10	.	.	PUNCT
taxlaw-13219	478	11	83	83	NUM
taxlaw-13219	479	1	i	i	PRON
taxlaw-13219	479	2	d.	d.	PROPN
taxlaw-13219	479	3	at	at	ADP
taxlaw-13219	479	4	629	629	NUM
taxlaw-13219	479	5	.	.	PUNCT
taxlaw-13219	479	6	84	84	NUM
taxlaw-13219	479	7	see	see	VERB
taxlaw-13219	479	8	avi	avi	NOUN
taxlaw-13219	479	9	-	-	PUNCT
taxlaw-13219	479	10	yonah	yonah	ADJ
taxlaw-13219	479	11	,	,	PUNCT
taxlaw-13219	479	12	supra	supra	PROPN
taxlaw-13219	479	13	note	note	NOUN
taxlaw-13219	479	14	15	15	NUM
taxlaw-13219	479	15	,	,	PUNCT
taxlaw-13219	479	16	at	at	ADP
taxlaw-13219	479	17	1205	1205	NUM
taxlaw-13219	479	18	.	.	PUNCT
taxlaw-13219	480	1	basically	basically	ADV
taxlaw-13219	480	2	,	,	PUNCT
taxlaw-13219	480	3	foreign	foreign	ADJ
taxlaw-13219	480	4	taxpayers	taxpayer	NOUN
taxlaw-13219	480	5	would	would	AUX
taxlaw-13219	480	6	probably	probably	ADV
taxlaw-13219	480	7	not	not	PART
taxlaw-13219	480	8	be	be	AUX
taxlaw-13219	480	9	subject	subject	ADJ
taxlaw-13219	480	10	to	to	ADP
taxlaw-13219	480	11	the	the	DET
taxlaw-13219	480	12	“	"	PUNCT
taxlaw-13219	480	13	mark	mark	NOUN
taxlaw-13219	480	14	to	to	ADP
taxlaw-13219	480	15	market	market	NOUN
taxlaw-13219	480	16	tax	tax	NOUN
taxlaw-13219	480	17	”	"	PUNCT
taxlaw-13219	480	18	(	(	PUNCT
taxlaw-13219	480	19	foreign	foreign	ADJ
taxlaw-13219	480	20	source	source	NOUN
taxlaw-13219	480	21	income	income	NOUN
taxlaw-13219	480	22	of	of	ADP
taxlaw-13219	480	23	foreign	foreign	ADJ
taxlaw-13219	480	24	residents	resident	NOUN
taxlaw-13219	480	25	)	)	PUNCT
taxlaw-13219	480	26	,	,	PUNCT
taxlaw-13219	480	27	while	while	SCONJ
taxlaw-13219	480	28	corporations	corporation	NOUN
taxlaw-13219	480	29	76	76	NUM
taxlaw-13219	480	30	columbia	columbia	PROPN
taxlaw-13219	480	31	journal	journal	PROPN
taxlaw-13219	480	32	of	of	ADP
taxlaw-13219	480	33	tax	tax	NOUN
taxlaw-13219	480	34	law	law	NOUN
taxlaw-13219	481	1	[	[	X
taxlaw-13219	481	2	vol	vol	NOUN
taxlaw-13219	481	3	16:1	16:1	NUM
taxlaw-13219	481	4	from	from	ADP
taxlaw-13219	481	5	collection	collection	NOUN
taxlaw-13219	481	6	of	of	ADP
taxlaw-13219	481	7	the	the	DET
taxlaw-13219	481	8	tax	tax	NOUN
taxlaw-13219	481	9	,	,	PUNCT
taxlaw-13219	481	10	the	the	DET
taxlaw-13219	481	11	well	well	ADV
taxlaw-13219	481	12	-	-	PUNCT
taxlaw-13219	481	13	known	know	VERB
taxlaw-13219	481	14	problem	problem	NOUN
taxlaw-13219	481	15	of	of	ADP
taxlaw-13219	481	16	“	"	PUNCT
taxlaw-13219	481	17	phantom	phantom	ADJ
taxlaw-13219	481	18	gains	gain	NOUN
taxlaw-13219	481	19	,	,	PUNCT
taxlaw-13219	481	20	”	"	PUNCT
taxlaw-13219	481	21	liquidity	liquidity	NOUN
taxlaw-13219	481	22	problem	problem	NOUN
taxlaw-13219	481	23	for	for	ADP
taxlaw-13219	481	24	non	non	ADJ
taxlaw-13219	481	25	-	-	ADJ
taxlaw-13219	481	26	portfolio	portfolio	ADJ
taxlaw-13219	481	27	/	/	SYM
taxlaw-13219	481	28	non	non	ADJ
taxlaw-13219	481	29	-	-	ADJ
taxlaw-13219	481	30	dealer	dealer	ADJ
taxlaw-13219	481	31	shareholders	shareholder	NOUN
taxlaw-13219	481	32	,	,	PUNCT
taxlaw-13219	481	33	characterization	characterization	NOUN
taxlaw-13219	481	34	of	of	ADP
taxlaw-13219	481	35	the	the	DET
taxlaw-13219	481	36	income	income	NOUN
taxlaw-13219	481	37	and	and	CCONJ
taxlaw-13219	481	38	so	so	ADV
taxlaw-13219	481	39	on	on	ADV
taxlaw-13219	481	40	)	)	PUNCT
taxlaw-13219	481	41	.	.	PUNCT
taxlaw-13219	482	1	in	in	ADP
taxlaw-13219	482	2	addition	addition	NOUN
taxlaw-13219	482	3	,	,	PUNCT
taxlaw-13219	482	4	we	we	PRON
taxlaw-13219	482	5	will	will	AUX
taxlaw-13219	482	6	claim	claim	VERB
taxlaw-13219	482	7	that	that	SCONJ
taxlaw-13219	482	8	the	the	DET
taxlaw-13219	482	9	corporate	corporate	ADJ
taxlaw-13219	482	10	tax	tax	NOUN
taxlaw-13219	482	11	has	have	VERB
taxlaw-13219	482	12	some	some	DET
taxlaw-13219	482	13	advantages	advantage	NOUN
taxlaw-13219	482	14	that	that	PRON
taxlaw-13219	482	15	can	can	AUX
taxlaw-13219	482	16	not	not	PART
taxlaw-13219	482	17	be	be	AUX
taxlaw-13219	482	18	reached	reach	VERB
taxlaw-13219	482	19	by	by	ADP
taxlaw-13219	482	20	other	other	ADJ
taxlaw-13219	482	21	regulatory	regulatory	ADJ
taxlaw-13219	482	22	means	mean	NOUN
taxlaw-13219	482	23	(	(	PUNCT
taxlaw-13219	482	24	or	or	CCONJ
taxlaw-13219	482	25	that	that	SCONJ
taxlaw-13219	482	26	it	it	PRON
taxlaw-13219	482	27	would	would	AUX
taxlaw-13219	482	28	be	be	AUX
taxlaw-13219	482	29	very	very	ADV
taxlaw-13219	482	30	costly	costly	ADJ
taxlaw-13219	482	31	and	and	CCONJ
taxlaw-13219	482	32	ineffective	ineffective	ADJ
taxlaw-13219	482	33	to	to	PART
taxlaw-13219	482	34	use	use	VERB
taxlaw-13219	482	35	them	they	PRON
taxlaw-13219	482	36	)	)	PUNCT
taxlaw-13219	482	37	.	.	PUNCT
taxlaw-13219	483	1	a.	a.	NOUN
taxlaw-13219	483	2	“	"	PUNCT
taxlaw-13219	483	3	fee	fee	NOUN
taxlaw-13219	483	4	for	for	ADP
taxlaw-13219	483	5	(	(	PUNCT
taxlaw-13219	483	6	governance	governance	NOUN
taxlaw-13219	483	7	)	)	PUNCT
taxlaw-13219	483	8	services	service	NOUN
taxlaw-13219	483	9	justification	justification	NOUN
taxlaw-13219	483	10	”	"	PUNCT
taxlaw-13219	483	11	under	under	ADP
taxlaw-13219	483	12	the	the	DET
taxlaw-13219	483	13	benefit	benefit	NOUN
taxlaw-13219	483	14	justification	justification	NOUN
taxlaw-13219	483	15	,	,	PUNCT
taxlaw-13219	483	16	“	"	PUNCT
taxlaw-13219	483	17	the	the	DET
taxlaw-13219	483	18	tax	tax	NOUN
taxlaw-13219	483	19	is	be	AUX
taxlaw-13219	483	20	a	a	DET
taxlaw-13219	483	21	part	part	NOUN
taxlaw-13219	483	22	of	of	ADP
taxlaw-13219	483	23	the	the	DET
taxlaw-13219	483	24	profits	profit	NOUN
taxlaw-13219	483	25	which	which	PRON
taxlaw-13219	483	26	must	must	AUX
taxlaw-13219	483	27	be	be	AUX
taxlaw-13219	483	28	paid	pay	VERB
taxlaw-13219	483	29	to	to	ADP
taxlaw-13219	483	30	a	a	DET
taxlaw-13219	483	31	‘	'	PUNCT
taxlaw-13219	483	32	senior	senior	ADJ
taxlaw-13219	483	33	partner	partner	NOUN
taxlaw-13219	483	34	’	'	PUNCT
taxlaw-13219	484	1	[	[	X
taxlaw-13219	484	2	of	of	ADP
taxlaw-13219	484	3	]	]	PUNCT
taxlaw-13219	484	4	the	the	DET
taxlaw-13219	484	5	government	government	NOUN
taxlaw-13219	484	6	,	,	PUNCT
taxlaw-13219	484	7	in	in	ADP
taxlaw-13219	484	8	return	return	NOUN
taxlaw-13219	484	9	for	for	ADP
taxlaw-13219	484	10	services	service	NOUN
taxlaw-13219	484	11	rendered	render	VERB
taxlaw-13219	484	12	.	.	PUNCT
taxlaw-13219	485	1	”85	”85	VERB
taxlaw-13219	485	2	the	the	DET
taxlaw-13219	485	3	relevant	relevant	ADJ
taxlaw-13219	485	4	benefits	benefit	NOUN
taxlaw-13219	485	5	are	be	AUX
taxlaw-13219	485	6	the	the	DET
taxlaw-13219	485	7	benefit	benefit	NOUN
taxlaw-13219	485	8	of	of	ADP
taxlaw-13219	485	9	incorporation	incorporation	NOUN
taxlaw-13219	485	10	and	and	CCONJ
taxlaw-13219	485	11	particularly	particularly	ADV
taxlaw-13219	485	12	the	the	DET
taxlaw-13219	485	13	benefit	benefit	NOUN
taxlaw-13219	485	14	of	of	ADP
taxlaw-13219	485	15	“	"	PUNCT
taxlaw-13219	485	16	limited	limited	ADJ
taxlaw-13219	485	17	liability	liability	NOUN
taxlaw-13219	485	18	.	.	PUNCT
taxlaw-13219	485	19	”	"	PUNCT
taxlaw-13219	486	1	however	however	ADV
taxlaw-13219	486	2	,	,	PUNCT
taxlaw-13219	486	3	this	this	DET
taxlaw-13219	486	4	justification	justification	NOUN
taxlaw-13219	486	5	was	be	AUX
taxlaw-13219	486	6	rejected	reject	VERB
taxlaw-13219	486	7	,	,	PUNCT
taxlaw-13219	486	8	since	since	SCONJ
taxlaw-13219	486	9	non	non	ADJ
taxlaw-13219	486	10	-	-	ADJ
taxlaw-13219	486	11	incorporated	incorporated	ADJ
taxlaw-13219	486	12	entities	entity	NOUN
taxlaw-13219	486	13	also	also	ADV
taxlaw-13219	486	14	have	have	VERB
taxlaw-13219	486	15	characteristics	characteristic	NOUN
taxlaw-13219	486	16	that	that	PRON
taxlaw-13219	486	17	were	be	AUX
taxlaw-13219	486	18	traditionally	traditionally	ADV
taxlaw-13219	486	19	associated	associate	VERB
taxlaw-13219	486	20	with	with	ADP
taxlaw-13219	486	21	corporations	corporation	NOUN
taxlaw-13219	486	22	(	(	PUNCT
taxlaw-13219	486	23	e.g.	e.g.	ADV
taxlaw-13219	486	24	,	,	PUNCT
taxlaw-13219	486	25	limited	limited	ADJ
taxlaw-13219	486	26	liability	liability	NOUN
taxlaw-13219	486	27	)	)	PUNCT
taxlaw-13219	486	28	and	and	CCONJ
taxlaw-13219	486	29	are	be	AUX
taxlaw-13219	486	30	not	not	PART
taxlaw-13219	486	31	subject	subject	ADJ
taxlaw-13219	486	32	to	to	ADP
taxlaw-13219	486	33	corporate	corporate	ADJ
taxlaw-13219	486	34	tax	tax	NOUN
taxlaw-13219	486	35	.	.	PUNCT
taxlaw-13219	487	1	this	this	DET
taxlaw-13219	487	2	justification	justification	NOUN
taxlaw-13219	487	3	is	be	AUX
taxlaw-13219	487	4	also	also	ADV
taxlaw-13219	487	5	not	not	PART
taxlaw-13219	487	6	consistent	consistent	ADJ
taxlaw-13219	487	7	with	with	ADP
taxlaw-13219	487	8	the	the	DET
taxlaw-13219	487	9	provision	provision	NOUN
taxlaw-13219	487	10	of	of	ADP
taxlaw-13219	487	11	the	the	DET
taxlaw-13219	487	12	benefit	benefit	NOUN
taxlaw-13219	487	13	of	of	ADP
taxlaw-13219	487	14	incorporation	incorporation	NOUN
taxlaw-13219	487	15	by	by	ADP
taxlaw-13219	487	16	the	the	DET
taxlaw-13219	487	17	states	state	NOUN
taxlaw-13219	487	18	,	,	PUNCT
taxlaw-13219	487	19	while	while	SCONJ
taxlaw-13219	487	20	the	the	DET
taxlaw-13219	487	21	corporate	corporate	ADJ
taxlaw-13219	487	22	tax	tax	NOUN
taxlaw-13219	487	23	is	be	AUX
taxlaw-13219	487	24	paid	pay	VERB
taxlaw-13219	487	25	to	to	ADP
taxlaw-13219	487	26	the	the	DET
taxlaw-13219	487	27	federal	federal	ADJ
taxlaw-13219	487	28	government	government	NOUN
taxlaw-13219	487	29	.	.	PUNCT
taxlaw-13219	488	1	armed	arm	VERB
taxlaw-13219	488	2	with	with	ADP
taxlaw-13219	488	3	the	the	DET
taxlaw-13219	488	4	new	new	ADJ
taxlaw-13219	488	5	understanding	understanding	NOUN
taxlaw-13219	488	6	of	of	ADP
taxlaw-13219	488	7	the	the	DET
taxlaw-13219	488	8	role	role	NOUN
taxlaw-13219	488	9	of	of	ADP
taxlaw-13219	488	10	the	the	DET
taxlaw-13219	488	11	corporate	corporate	ADJ
taxlaw-13219	488	12	tax	tax	NOUN
taxlaw-13219	488	13	,	,	PUNCT
taxlaw-13219	488	14	we	we	PRON
taxlaw-13219	488	15	can	can	AUX
taxlaw-13219	488	16	reshape	reshape	VERB
taxlaw-13219	488	17	the	the	DET
taxlaw-13219	488	18	benefit	benefit	NOUN
taxlaw-13219	488	19	justification	justification	NOUN
taxlaw-13219	488	20	and	and	CCONJ
taxlaw-13219	488	21	name	name	VERB
taxlaw-13219	488	22	it	it	PRON
taxlaw-13219	488	23	the	the	DET
taxlaw-13219	488	24	“	"	PUNCT
taxlaw-13219	488	25	fee	fee	NOUN
taxlaw-13219	488	26	for	for	ADP
taxlaw-13219	488	27	(	(	PUNCT
taxlaw-13219	488	28	governance	governance	NOUN
taxlaw-13219	488	29	)	)	PUNCT
taxlaw-13219	488	30	services	service	NOUN
taxlaw-13219	488	31	.	.	PUNCT
taxlaw-13219	488	32	”	"	PUNCT
taxlaw-13219	489	1	this	this	DET
taxlaw-13219	489	2	justification	justification	NOUN
taxlaw-13219	489	3	is	be	AUX
taxlaw-13219	489	4	directly	directly	ADV
taxlaw-13219	489	5	related	relate	VERB
taxlaw-13219	489	6	to	to	ADP
taxlaw-13219	489	7	the	the	DET
taxlaw-13219	489	8	broader	broad	ADJ
taxlaw-13219	489	9	approach	approach	NOUN
taxlaw-13219	489	10	of	of	ADP
taxlaw-13219	489	11	“	"	PUNCT
taxlaw-13219	489	12	benefit	benefit	NOUN
taxlaw-13219	489	13	based	base	VERB
taxlaw-13219	489	14	taxation	taxation	NOUN
taxlaw-13219	489	15	,	,	PUNCT
taxlaw-13219	489	16	”	"	PUNCT
taxlaw-13219	489	17	under	under	ADP
taxlaw-13219	489	18	which	which	PRON
taxlaw-13219	489	19	“	"	PUNCT
taxlaw-13219	489	20	people	people	NOUN
taxlaw-13219	489	21	ought	ought	AUX
taxlaw-13219	489	22	to	to	PART
taxlaw-13219	489	23	pay	pay	VERB
taxlaw-13219	489	24	taxes	taxis	NOUN
taxlaw-13219	489	25	that	that	PRON
taxlaw-13219	489	26	depend	depend	VERB
taxlaw-13219	489	27	on	on	ADP
taxlaw-13219	489	28	how	how	SCONJ
taxlaw-13219	489	29	much	much	ADJ
taxlaw-13219	489	30	they	they	PRON
taxlaw-13219	489	31	benefit	benefit	VERB
taxlaw-13219	489	32	from	from	ADP
taxlaw-13219	489	33	public	public	ADJ
taxlaw-13219	489	34	goods	good	NOUN
taxlaw-13219	489	35	.	.	PUNCT
taxlaw-13219	490	1	”86	”86	NOUN
taxlaw-13219	490	2	accordingly	accordingly	ADV
taxlaw-13219	490	3	,	,	PUNCT
taxlaw-13219	490	4	corporate	corporate	ADJ
taxlaw-13219	490	5	tax	tax	NOUN
taxlaw-13219	490	6	could	could	AUX
taxlaw-13219	490	7	be	be	AUX
taxlaw-13219	490	8	viewed	view	VERB
taxlaw-13219	490	9	as	as	ADP
taxlaw-13219	490	10	a	a	DET
taxlaw-13219	490	11	“	"	PUNCT
taxlaw-13219	490	12	fee	fee	NOUN
taxlaw-13219	490	13	”	"	PUNCT
taxlaw-13219	490	14	paid	pay	VERB
taxlaw-13219	490	15	by	by	ADP
taxlaw-13219	490	16	publicly	publicly	ADV
taxlaw-13219	490	17	traded	trade	VERB
taxlaw-13219	490	18	corporations	corporation	NOUN
taxlaw-13219	490	19	for	for	ADP
taxlaw-13219	490	20	the	the	DET
taxlaw-13219	490	21	governance	governance	NOUN
taxlaw-13219	490	22	services	service	NOUN
taxlaw-13219	490	23	provided	provide	VERB
taxlaw-13219	490	24	by	by	ADP
taxlaw-13219	490	25	tax	tax	NOUN
taxlaw-13219	490	26	authorities.87	authorities.87	PROPN
taxlaw-13219	490	27	since	since	SCONJ
taxlaw-13219	490	28	corporations	corporation	NOUN
taxlaw-13219	490	29	receive	receive	VERB
taxlaw-13219	490	30	services	service	NOUN
taxlaw-13219	490	31	(	(	PUNCT
taxlaw-13219	490	32	benefit	benefit	NOUN
taxlaw-13219	490	33	)	)	PUNCT
taxlaw-13219	490	34	from	from	ADP
taxlaw-13219	490	35	the	the	DET
taxlaw-13219	490	36	government	government	NOUN
taxlaw-13219	490	37	,	,	PUNCT
taxlaw-13219	490	38	they	they	PRON
taxlaw-13219	490	39	also	also	ADV
taxlaw-13219	490	40	must	must	AUX
taxlaw-13219	490	41	pay	pay	VERB
taxlaw-13219	490	42	a	a	DET
taxlaw-13219	490	43	fee	fee	NOUN
taxlaw-13219	490	44	(	(	PUNCT
taxlaw-13219	490	45	tax	tax	NOUN
taxlaw-13219	490	46	)	)	PUNCT
taxlaw-13219	490	47	in	in	ADP
taxlaw-13219	490	48	return.88	return.88	PROPN
taxlaw-13219	490	49	in	in	ADP
taxlaw-13219	490	50	other	other	ADJ
taxlaw-13219	490	51	words	word	NOUN
taxlaw-13219	490	52	,	,	PUNCT
taxlaw-13219	490	53	corporations	corporation	NOUN
taxlaw-13219	490	54	pay	pay	VERB
taxlaw-13219	490	55	for	for	ADP
taxlaw-13219	490	56	the	the	PRON
taxlaw-13219	490	57	are	be	AUX
taxlaw-13219	490	58	subject	subject	ADJ
taxlaw-13219	490	59	to	to	ADP
taxlaw-13219	490	60	the	the	DET
taxlaw-13219	490	61	corporate	corporate	ADJ
taxlaw-13219	490	62	tax	tax	NOUN
taxlaw-13219	490	63	even	even	ADV
taxlaw-13219	490	64	if	if	SCONJ
taxlaw-13219	490	65	they	they	PRON
taxlaw-13219	490	66	are	be	AUX
taxlaw-13219	490	67	held	hold	VERB
taxlaw-13219	490	68	by	by	ADP
taxlaw-13219	490	69	foreign	foreign	ADJ
taxlaw-13219	490	70	taxpayers	taxpayer	NOUN
taxlaw-13219	490	71	.	.	PUNCT
taxlaw-13219	491	1	i	i	PRON
taxlaw-13219	491	2	find	find	VERB
taxlaw-13219	491	3	this	this	DET
taxlaw-13219	491	4	problem	problem	NOUN
taxlaw-13219	491	5	as	as	ADP
taxlaw-13219	491	6	a	a	DET
taxlaw-13219	491	7	major	major	ADJ
taxlaw-13219	491	8	disadvantage	disadvantage	NOUN
taxlaw-13219	491	9	of	of	ADP
taxlaw-13219	491	10	the	the	DET
taxlaw-13219	491	11	mark	mark	NOUN
taxlaw-13219	491	12	to	to	ADP
taxlaw-13219	491	13	market	market	NOUN
taxlaw-13219	491	14	regime	regime	NOUN
taxlaw-13219	491	15	,	,	PUNCT
taxlaw-13219	491	16	due	due	ADP
taxlaw-13219	491	17	to	to	ADP
taxlaw-13219	491	18	the	the	DET
taxlaw-13219	491	19	significant	significant	ADJ
taxlaw-13219	491	20	number	number	NOUN
taxlaw-13219	491	21	of	of	ADP
taxlaw-13219	491	22	foreign	foreign	ADJ
taxlaw-13219	491	23	shareholders	shareholder	NOUN
taxlaw-13219	491	24	who	who	PRON
taxlaw-13219	491	25	hold	hold	VERB
taxlaw-13219	491	26	u.s	u.s	PROPN
taxlaw-13219	491	27	.	.	PROPN
taxlaw-13219	491	28	based	base	VERB
taxlaw-13219	491	29	companies	company	NOUN
taxlaw-13219	491	30	and	and	CCONJ
taxlaw-13219	491	31	due	due	ADP
taxlaw-13219	491	32	to	to	ADP
taxlaw-13219	491	33	the	the	DET
taxlaw-13219	491	34	concern	concern	NOUN
taxlaw-13219	491	35	that	that	SCONJ
taxlaw-13219	491	36	u.s	u.s	PROPN
taxlaw-13219	491	37	.	.	PROPN
taxlaw-13219	491	38	shareholders	shareholder	NOUN
taxlaw-13219	491	39	would	would	AUX
taxlaw-13219	491	40	find	find	VERB
taxlaw-13219	491	41	ways	way	NOUN
taxlaw-13219	491	42	to	to	PART
taxlaw-13219	491	43	be	be	AUX
taxlaw-13219	491	44	treated	treat	VERB
taxlaw-13219	491	45	as	as	ADP
taxlaw-13219	491	46	foreign	foreign	ADJ
taxlaw-13219	491	47	taxpayers	taxpayer	NOUN
taxlaw-13219	491	48	(	(	PUNCT
taxlaw-13219	491	49	e.g.	e.g.	ADV
taxlaw-13219	491	50	,	,	PUNCT
taxlaw-13219	491	51	establishing	establish	VERB
taxlaw-13219	491	52	foreign	foreign	ADJ
taxlaw-13219	491	53	corporations	corporation	NOUN
taxlaw-13219	491	54	that	that	PRON
taxlaw-13219	491	55	will	will	AUX
taxlaw-13219	491	56	hold	hold	VERB
taxlaw-13219	491	57	for	for	ADP
taxlaw-13219	491	58	them	they	PRON
taxlaw-13219	491	59	their	their	PRON
taxlaw-13219	491	60	shares	share	NOUN
taxlaw-13219	491	61	in	in	ADP
taxlaw-13219	491	62	u.s	u.s	PROPN
taxlaw-13219	491	63	.	.	PROPN
taxlaw-13219	491	64	corporations	corporation	NOUN
taxlaw-13219	491	65	)	)	PUNCT
taxlaw-13219	491	66	.	.	PUNCT
taxlaw-13219	492	1	85	85	NUM
taxlaw-13219	492	2	journal	journal	NOUN
taxlaw-13219	492	3	of	of	ADP
taxlaw-13219	492	4	accountancy	accountancy	NOUN
taxlaw-13219	492	5	,	,	PUNCT
taxlaw-13219	492	6	what	what	PRON
taxlaw-13219	492	7	are	be	AUX
taxlaw-13219	492	8	corporate	corporate	ADJ
taxlaw-13219	492	9	income	income	NOUN
taxlaw-13219	492	10	taxes	taxis	NOUN
taxlaw-13219	492	11	?	?	PUNCT
taxlaw-13219	492	12	,	,	PUNCT
taxlaw-13219	492	13	77	77	NUM
taxlaw-13219	492	14	j.	j.	PROPN
taxlaw-13219	492	15	acct	acct	PROPN
taxlaw-13219	492	16	.	.	PUNCT
taxlaw-13219	493	1	303	303	NUM
taxlaw-13219	493	2	(	(	PUNCT
taxlaw-13219	493	3	1944	1944	NUM
taxlaw-13219	493	4	)	)	PUNCT
taxlaw-13219	493	5	.	.	PUNCT
taxlaw-13219	494	1	86	86	NUM
taxlaw-13219	494	2	matthew	matthew	PROPN
taxlaw-13219	494	3	weinzierl	weinzierl	PROPN
taxlaw-13219	494	4	,	,	PUNCT
taxlaw-13219	494	5	revisiting	revisit	VERB
taxlaw-13219	494	6	the	the	DET
taxlaw-13219	494	7	classical	classical	ADJ
taxlaw-13219	494	8	view	view	NOUN
taxlaw-13219	494	9	of	of	ADP
taxlaw-13219	494	10	benefit	benefit	NOUN
taxlaw-13219	494	11	-	-	PUNCT
taxlaw-13219	494	12	based	base	VERB
taxlaw-13219	494	13	taxation	taxation	NOUN
taxlaw-13219	494	14	,	,	PUNCT
taxlaw-13219	494	15	nat’l	nat’l	PROPN
taxlaw-13219	494	16	bureau	bureau	PROPN
taxlaw-13219	494	17	of	of	ADP
taxlaw-13219	494	18	econ	econ	PROPN
taxlaw-13219	494	19	.	.	PUNCT
taxlaw-13219	495	1	rsch	rsch	PROPN
taxlaw-13219	495	2	.	.	PUNCT
taxlaw-13219	495	3	,	,	PUNCT
taxlaw-13219	495	4	working	work	VERB
taxlaw-13219	495	5	paper	paper	NOUN
taxlaw-13219	495	6	no	no	INTJ
taxlaw-13219	495	7	.	.	PROPN
taxlaw-13219	495	8	20735	20735	NUM
taxlaw-13219	495	9	,	,	PUNCT
taxlaw-13219	495	10	at	at	ADP
taxlaw-13219	495	11	1	1	NUM
taxlaw-13219	495	12	,	,	PUNCT
taxlaw-13219	495	13	2	2	NUM
taxlaw-13219	495	14	(	(	PUNCT
taxlaw-13219	495	15	2014	2014	NUM
taxlaw-13219	495	16	)	)	PUNCT
taxlaw-13219	495	17	(	(	PUNCT
taxlaw-13219	495	18	“	"	PUNCT
taxlaw-13219	495	19	in	in	ADP
taxlaw-13219	495	20	2011	2011	NUM
taxlaw-13219	495	21	,	,	PUNCT
taxlaw-13219	495	22	u.s	u.s	PROPN
taxlaw-13219	495	23	.	.	PROPN
taxlaw-13219	495	24	president	president	PROPN
taxlaw-13219	495	25	barack	barack	PROPN
taxlaw-13219	495	26	obama	obama	PROPN
taxlaw-13219	495	27	also	also	ADV
taxlaw-13219	495	28	sought	seek	VERB
taxlaw-13219	495	29	to	to	PART
taxlaw-13219	495	30	increase	increase	VERB
taxlaw-13219	495	31	top	top	ADJ
taxlaw-13219	495	32	marginal	marginal	ADJ
taxlaw-13219	495	33	income	income	NOUN
taxlaw-13219	495	34	tax	tax	NOUN
taxlaw-13219	495	35	rates	rate	NOUN
taxlaw-13219	495	36	.	.	PUNCT
taxlaw-13219	496	1	he	he	PRON
taxlaw-13219	496	2	applied	apply	VERB
taxlaw-13219	496	3	this	this	DET
taxlaw-13219	496	4	reasoning	reasoning	NOUN
taxlaw-13219	496	5	:	:	PUNCT
taxlaw-13219	496	6	‘	'	PUNCT
taxlaw-13219	496	7	as	as	ADP
taxlaw-13219	496	8	a	a	DET
taxlaw-13219	496	9	country	country	NOUN
taxlaw-13219	496	10	that	that	PRON
taxlaw-13219	496	11	values	value	VERB
taxlaw-13219	496	12	fairness	fairness	NOUN
taxlaw-13219	496	13	,	,	PUNCT
taxlaw-13219	496	14	wealthier	wealthy	ADJ
taxlaw-13219	496	15	individuals	individual	NOUN
taxlaw-13219	496	16	have	have	AUX
taxlaw-13219	496	17	traditionally	traditionally	ADV
taxlaw-13219	496	18	borne	bear	VERB
taxlaw-13219	496	19	a	a	DET
taxlaw-13219	496	20	greater	great	ADJ
taxlaw-13219	496	21	share	share	NOUN
taxlaw-13219	496	22	of	of	ADP
taxlaw-13219	496	23	this	this	DET
taxlaw-13219	496	24	[	[	X
taxlaw-13219	496	25	tax	tax	NOUN
taxlaw-13219	496	26	]	]	X
taxlaw-13219	496	27	burden	burden	NOUN
taxlaw-13219	496	28	than	than	ADP
taxlaw-13219	496	29	the	the	DET
taxlaw-13219	496	30	middle	middle	ADJ
taxlaw-13219	496	31	class	class	NOUN
taxlaw-13219	496	32	or	or	CCONJ
taxlaw-13219	496	33	those	those	PRON
taxlaw-13219	496	34	less	less	ADV
taxlaw-13219	496	35	fortunate	fortunate	ADJ
taxlaw-13219	496	36	.	.	PUNCT
taxlaw-13219	497	1	everybody	everybody	PRON
taxlaw-13219	497	2	pays	pay	VERB
taxlaw-13219	497	3	,	,	PUNCT
taxlaw-13219	497	4	but	but	CCONJ
taxlaw-13219	497	5	the	the	DET
taxlaw-13219	497	6	wealthier	wealthy	ADJ
taxlaw-13219	497	7	have	have	AUX
taxlaw-13219	497	8	borne	bear	VERB
taxlaw-13219	497	9	a	a	DET
taxlaw-13219	497	10	little	little	ADJ
taxlaw-13219	497	11	more	more	ADJ
taxlaw-13219	497	12	.	.	PUNCT
taxlaw-13219	498	1	this	this	PRON
taxlaw-13219	498	2	is	be	AUX
taxlaw-13219	498	3	not	not	PART
taxlaw-13219	498	4	because	because	SCONJ
taxlaw-13219	498	5	we	we	PRON
taxlaw-13219	498	6	begrudge	begrudge	VERB
taxlaw-13219	498	7	those	those	PRON
taxlaw-13219	498	8	who	who	PRON
taxlaw-13219	498	9	’ve	’ve	ADV
taxlaw-13219	498	10	done	do	VERB
taxlaw-13219	498	11	well	well	ADV
taxlaw-13219	498	12	.	.	PUNCT
taxlaw-13219	499	1	we	we	PRON
taxlaw-13219	499	2	rightly	rightly	ADV
taxlaw-13219	499	3	celebrate	celebrate	VERB
taxlaw-13219	499	4	their	their	PRON
taxlaw-13219	499	5	success	success	NOUN
taxlaw-13219	499	6	.	.	PUNCT
taxlaw-13219	500	1	instead	instead	ADV
taxlaw-13219	500	2	,	,	PUNCT
taxlaw-13219	500	3	it	it	PRON
taxlaw-13219	500	4	’s	’	VERB
taxlaw-13219	500	5	a	a	DET
taxlaw-13219	500	6	basic	basic	ADJ
taxlaw-13219	500	7	reflection	reflection	NOUN
taxlaw-13219	500	8	of	of	ADP
taxlaw-13219	500	9	our	our	PRON
taxlaw-13219	500	10	belief	belief	NOUN
taxlaw-13219	500	11	that	that	SCONJ
taxlaw-13219	500	12	those	those	PRON
taxlaw-13219	500	13	who	who	PRON
taxlaw-13219	500	14	’ve	’ve	ADV
taxlaw-13219	500	15	benefited	benefit	VERB
taxlaw-13219	500	16	most	most	ADV
taxlaw-13219	500	17	from	from	ADP
taxlaw-13219	500	18	our	our	PRON
taxlaw-13219	500	19	way	way	NOUN
taxlaw-13219	500	20	of	of	ADP
taxlaw-13219	500	21	life	life	NOUN
taxlaw-13219	500	22	can	can	AUX
taxlaw-13219	500	23	afford	afford	VERB
taxlaw-13219	500	24	to	to	PART
taxlaw-13219	500	25	give	give	VERB
taxlaw-13219	500	26	back	back	ADP
taxlaw-13219	500	27	a	a	DET
taxlaw-13219	500	28	little	little	ADJ
taxlaw-13219	500	29	bit	bit	NOUN
taxlaw-13219	500	30	more	more	ADJ
taxlaw-13219	500	31	.	.	PUNCT
taxlaw-13219	500	32	’	'	PUNCT
taxlaw-13219	501	1	…	…	PUNCT
taxlaw-13219	501	2	as	as	SCONJ
taxlaw-13219	501	3	the	the	DET
taxlaw-13219	501	4	remarkable	remarkable	ADJ
taxlaw-13219	501	5	surveys	survey	NOUN
taxlaw-13219	501	6	by	by	ADP
taxlaw-13219	501	7	edwin	edwin	PROPN
taxlaw-13219	501	8	seligman	seligman	PROPN
taxlaw-13219	501	9	(	(	PUNCT
taxlaw-13219	501	10	1908	1908	NUM
taxlaw-13219	501	11	)	)	PUNCT
taxlaw-13219	501	12	and	and	CCONJ
taxlaw-13219	501	13	richard	richard	PROPN
taxlaw-13219	501	14	musgrave	musgrave	PROPN
taxlaw-13219	501	15	(	(	PUNCT
taxlaw-13219	501	16	1959	1959	NUM
taxlaw-13219	501	17	)	)	PUNCT
taxlaw-13219	501	18	make	make	VERB
taxlaw-13219	501	19	clear	clear	ADJ
taxlaw-13219	501	20	,	,	PUNCT
taxlaw-13219	501	21	benefit	benefit	NOUN
taxlaw-13219	501	22	based	base	VERB
taxlaw-13219	501	23	reasoning	reasoning	NOUN
taxlaw-13219	501	24	was	be	AUX
taxlaw-13219	501	25	a	a	DET
taxlaw-13219	501	26	prominent	prominent	ADJ
taxlaw-13219	501	27	,	,	PUNCT
taxlaw-13219	501	28	at	at	ADP
taxlaw-13219	501	29	times	time	NOUN
taxlaw-13219	501	30	leading	lead	VERB
taxlaw-13219	501	31	,	,	PUNCT
taxlaw-13219	501	32	approach	approach	NOUN
taxlaw-13219	501	33	among	among	ADP
taxlaw-13219	501	34	tax	tax	NOUN
taxlaw-13219	501	35	theorists	theorist	NOUN
taxlaw-13219	501	36	through	through	ADP
taxlaw-13219	501	37	the	the	DET
taxlaw-13219	501	38	19th	19th	ADJ
taxlaw-13219	501	39	century	century	NOUN
taxlaw-13219	501	40	.	.	PUNCT
taxlaw-13219	502	1	william	william	PROPN
taxlaw-13219	502	2	(	(	PUNCT
taxlaw-13219	502	3	1677	1677	NUM
taxlaw-13219	502	4	)	)	PUNCT
taxlaw-13219	502	5	,	,	PUNCT
taxlaw-13219	502	6	in	in	ADP
taxlaw-13219	502	7	particular	particular	ADJ
taxlaw-13219	502	8	,	,	PUNCT
taxlaw-13219	502	9	anticipated	anticipate	VERB
taxlaw-13219	502	10	smith	smith	PROPN
taxlaw-13219	502	11	’s	’s	PART
taxlaw-13219	502	12	view	view	NOUN
taxlaw-13219	502	13	,	,	PUNCT
taxlaw-13219	502	14	and	and	CCONJ
taxlaw-13219	502	15	hobbes	hobbe	NOUN
taxlaw-13219	502	16	,	,	PUNCT
taxlaw-13219	502	17	hume	hume	PROPN
taxlaw-13219	502	18	,	,	PUNCT
taxlaw-13219	502	19	and	and	CCONJ
taxlaw-13219	502	20	rousseau	rousseau	PROPN
taxlaw-13219	502	21	among	among	ADP
taxlaw-13219	502	22	others	other	NOUN
taxlaw-13219	502	23	subscribed	subscribe	VERB
taxlaw-13219	502	24	to	to	ADP
taxlaw-13219	502	25	it	it	PRON
taxlaw-13219	502	26	in	in	ADP
taxlaw-13219	502	27	some	some	DET
taxlaw-13219	502	28	form	form	NOUN
taxlaw-13219	502	29	”	"	PUNCT
taxlaw-13219	502	30	)	)	PUNCT
taxlaw-13219	502	31	.	.	PUNCT
taxlaw-13219	503	1	87	87	NUM
taxlaw-13219	503	2	desai	desai	PROPN
taxlaw-13219	503	3	et	et	PROPN
taxlaw-13219	503	4	al	al	PROPN
taxlaw-13219	503	5	.	.	PROPN
taxlaw-13219	503	6	,	,	PUNCT
taxlaw-13219	503	7	supra	supra	PROPN
taxlaw-13219	503	8	note	note	PROPN
taxlaw-13219	503	9	47	47	NUM
taxlaw-13219	503	10	,	,	PUNCT
taxlaw-13219	503	11	at	at	ADP
taxlaw-13219	503	12	619	619	NUM
taxlaw-13219	503	13	(	(	PUNCT
taxlaw-13219	503	14	desai	desai	PROPN
taxlaw-13219	503	15	et	et	PROPN
taxlaw-13219	503	16	al	al	PROPN
taxlaw-13219	503	17	.	.	PROPN
taxlaw-13219	503	18	stated	state	VERB
taxlaw-13219	503	19	their	their	PRON
taxlaw-13219	503	20	support	support	NOUN
taxlaw-13219	503	21	in	in	ADP
taxlaw-13219	503	22	this	this	DET
taxlaw-13219	503	23	justification	justification	NOUN
taxlaw-13219	503	24	,	,	PUNCT
taxlaw-13219	503	25	by	by	ADP
taxlaw-13219	503	26	stating	state	VERB
taxlaw-13219	503	27	:	:	PUNCT
taxlaw-13219	503	28	“	"	PUNCT
taxlaw-13219	503	29	our	our	PRON
taxlaw-13219	503	30	approach	approach	NOUN
taxlaw-13219	503	31	can	can	AUX
taxlaw-13219	503	32	also	also	ADV
taxlaw-13219	503	33	be	be	AUX
taxlaw-13219	503	34	used	use	VERB
taxlaw-13219	503	35	to	to	PART
taxlaw-13219	503	36	provide	provide	VERB
taxlaw-13219	503	37	a	a	DET
taxlaw-13219	503	38	new	new	ADJ
taxlaw-13219	503	39	rationale	rationale	NOUN
taxlaw-13219	503	40	for	for	ADP
taxlaw-13219	503	41	the	the	DET
taxlaw-13219	503	42	very	very	ADJ
taxlaw-13219	503	43	existence	existence	NOUN
taxlaw-13219	503	44	of	of	ADP
taxlaw-13219	503	45	a	a	DET
taxlaw-13219	503	46	separate	separate	ADJ
taxlaw-13219	503	47	tax	tax	NOUN
taxlaw-13219	503	48	rate	rate	NOUN
taxlaw-13219	503	49	on	on	ADP
taxlaw-13219	503	50	corporate	corporate	ADJ
taxlaw-13219	503	51	income	income	NOUN
taxlaw-13219	503	52	.	.	PUNCT
taxlaw-13219	504	1	since	since	SCONJ
taxlaw-13219	504	2	minority	minority	NOUN
taxlaw-13219	504	3	shareholders	shareholder	NOUN
taxlaw-13219	504	4	face	face	VERB
taxlaw-13219	504	5	a	a	DET
taxlaw-13219	504	6	free	free	ADJ
taxlaw-13219	504	7	rider	rider	NOUN
taxlaw-13219	504	8	problem	problem	NOUN
taxlaw-13219	504	9	in	in	ADP
taxlaw-13219	504	10	monitoring	monitoring	NOUN
taxlaw-13219	504	11	,	,	PUNCT
taxlaw-13219	504	12	the	the	DET
taxlaw-13219	504	13	corporate	corporate	ADJ
taxlaw-13219	504	14	tax	tax	NOUN
taxlaw-13219	504	15	can	can	AUX
taxlaw-13219	504	16	be	be	AUX
taxlaw-13219	504	17	seen	see	VERB
taxlaw-13219	504	18	as	as	ADP
taxlaw-13219	504	19	a	a	DET
taxlaw-13219	504	20	payment	payment	NOUN
taxlaw-13219	504	21	for	for	ADP
taxlaw-13219	504	22	certification	certification	NOUN
taxlaw-13219	504	23	services	service	NOUN
taxlaw-13219	504	24	provided	provide	VERB
taxlaw-13219	504	25	by	by	ADP
taxlaw-13219	504	26	the	the	DET
taxlaw-13219	504	27	tax	tax	NOUN
taxlaw-13219	504	28	authorities	authority	NOUN
taxlaw-13219	504	29	”	"	PUNCT
taxlaw-13219	504	30	)	)	PUNCT
taxlaw-13219	504	31	.	.	PUNCT
taxlaw-13219	505	1	88	88	NUM
taxlaw-13219	505	2	the	the	DET
taxlaw-13219	505	3	corporate	corporate	ADJ
taxlaw-13219	505	4	theory	theory	NOUN
taxlaw-13219	505	5	that	that	PRON
taxlaw-13219	505	6	views	view	VERB
taxlaw-13219	505	7	corporations	corporation	NOUN
taxlaw-13219	505	8	as	as	ADP
taxlaw-13219	505	9	“	"	PUNCT
taxlaw-13219	505	10	real	real	ADJ
taxlaw-13219	505	11	entities	entity	NOUN
taxlaw-13219	505	12	”	"	PUNCT
taxlaw-13219	505	13	perfectly	perfectly	ADV
taxlaw-13219	505	14	fits	fit	VERB
taxlaw-13219	505	15	with	with	ADP
taxlaw-13219	505	16	this	this	DET
taxlaw-13219	505	17	justification	justification	NOUN
taxlaw-13219	505	18	;	;	PUNCT
taxlaw-13219	505	19	reuven	reuven	PROPN
taxlaw-13219	505	20	s.	s.	PROPN
taxlaw-13219	505	21	avi	avi	PROPN
taxlaw-13219	505	22	-	-	PUNCT
taxlaw-13219	505	23	yonah	yonah	PROPN
taxlaw-13219	505	24	,	,	PUNCT
taxlaw-13219	505	25	the	the	DET
taxlaw-13219	505	26	cyclical	cyclical	ADJ
taxlaw-13219	505	27	transformations	transformation	NOUN
taxlaw-13219	505	28	of	of	ADP
taxlaw-13219	505	29	the	the	DET
taxlaw-13219	505	30	corporate	corporate	ADJ
taxlaw-13219	505	31	form	form	NOUN
taxlaw-13219	505	32	:	:	PUNCT
taxlaw-13219	505	33	a	a	DET
taxlaw-13219	505	34	historical	historical	ADJ
taxlaw-13219	505	35	perspective	perspective	NOUN
taxlaw-13219	505	36	on	on	ADP
taxlaw-13219	505	37	corporate	corporate	ADJ
taxlaw-13219	505	38	social	social	ADJ
taxlaw-13219	505	39	responsibility	responsibility	NOUN
taxlaw-13219	505	40	,	,	PUNCT
taxlaw-13219	505	41	30	30	NUM
taxlaw-13219	505	42	del	del	PROPN
taxlaw-13219	505	43	.	.	PROPN
taxlaw-13219	505	44	j.	j.	PROPN
taxlaw-13219	505	45	corp	corp	PROPN
taxlaw-13219	505	46	.	.	PROPN
taxlaw-13219	505	47	l.	l.	PROPN
taxlaw-13219	505	48	767	767	PROPN
taxlaw-13219	505	49	,	,	PUNCT
taxlaw-13219	505	50	771	771	NUM
taxlaw-13219	505	51	,	,	PUNCT
taxlaw-13219	505	52	810	810	NUM
taxlaw-13219	505	53	(	(	PUNCT
taxlaw-13219	505	54	2005	2005	NUM
taxlaw-13219	505	55	)	)	PUNCT
taxlaw-13219	505	56	(	(	PUNCT
taxlaw-13219	505	57	“	"	PUNCT
taxlaw-13219	505	58	the	the	DET
taxlaw-13219	505	59	real	real	ADJ
taxlaw-13219	505	60	entity	entity	NOUN
taxlaw-13219	505	61	theory	theory	NOUN
taxlaw-13219	505	62	…	…	PUNCT
taxlaw-13219	505	63	views	view	VERB
taxlaw-13219	505	64	the	the	DET
taxlaw-13219	505	65	corporation	corporation	NOUN
taxlaw-13219	505	66	as	as	ADP
taxlaw-13219	505	67	neither	neither	CCONJ
taxlaw-13219	505	68	the	the	DET
taxlaw-13219	505	69	sum	sum	NOUN
taxlaw-13219	505	70	of	of	ADP
taxlaw-13219	505	71	its	its	PRON
taxlaw-13219	505	72	owners	owner	NOUN
taxlaw-13219	505	73	nor	nor	CCONJ
taxlaw-13219	505	74	an	an	DET
taxlaw-13219	505	75	extension	extension	NOUN
taxlaw-13219	505	76	of	of	ADP
taxlaw-13219	505	77	the	the	DET
taxlaw-13219	505	78	state	state	NOUN
taxlaw-13219	505	79	,	,	PUNCT
taxlaw-13219	505	80	2024	2024	NUM
taxlaw-13219	505	81	]	]	PUNCT
taxlaw-13219	505	82	taxation	taxation	NOUN
taxlaw-13219	505	83	and	and	CCONJ
taxlaw-13219	505	84	corporate	corporate	ADJ
taxlaw-13219	505	85	governance	governance	NOUN
taxlaw-13219	505	86	77	77	NUM
taxlaw-13219	505	87	services	service	NOUN
taxlaw-13219	505	88	they	they	PRON
taxlaw-13219	505	89	receive	receive	VERB
taxlaw-13219	505	90	.	.	PUNCT
taxlaw-13219	506	1	however	however	ADV
taxlaw-13219	506	2	,	,	PUNCT
taxlaw-13219	506	3	one	one	PRON
taxlaw-13219	506	4	may	may	AUX
taxlaw-13219	506	5	claim	claim	VERB
taxlaw-13219	506	6	that	that	SCONJ
taxlaw-13219	506	7	while	while	SCONJ
taxlaw-13219	506	8	investors	investor	NOUN
taxlaw-13219	506	9	(	(	PUNCT
taxlaw-13219	506	10	capital	capital	NOUN
taxlaw-13219	506	11	providers	provider	NOUN
taxlaw-13219	506	12	)	)	PUNCT
taxlaw-13219	506	13	benefit	benefit	VERB
taxlaw-13219	506	14	from	from	ADP
taxlaw-13219	506	15	reduction	reduction	NOUN
taxlaw-13219	506	16	in	in	ADP
taxlaw-13219	506	17	agency	agency	NOUN
taxlaw-13219	506	18	costs,89	costs,89	ADJ
taxlaw-13219	506	19	other	other	ADJ
taxlaw-13219	506	20	groups	group	NOUN
taxlaw-13219	506	21	actually	actually	ADV
taxlaw-13219	506	22	bear	bear	VERB
taxlaw-13219	506	23	the	the	DET
taxlaw-13219	506	24	burden	burden	NOUN
taxlaw-13219	506	25	of	of	ADP
taxlaw-13219	506	26	the	the	DET
taxlaw-13219	506	27	tax	tax	NOUN
taxlaw-13219	506	28	.	.	PUNCT
taxlaw-13219	507	1	this	this	DET
taxlaw-13219	507	2	claim	claim	NOUN
taxlaw-13219	507	3	raises	raise	VERB
taxlaw-13219	507	4	the	the	DET
taxlaw-13219	507	5	issue	issue	NOUN
taxlaw-13219	507	6	of	of	ADP
taxlaw-13219	507	7	the	the	DET
taxlaw-13219	507	8	incidence	incidence	NOUN
taxlaw-13219	507	9	of	of	ADP
taxlaw-13219	507	10	corporate	corporate	ADJ
taxlaw-13219	507	11	tax	tax	NOUN
taxlaw-13219	507	12	or	or	CCONJ
taxlaw-13219	507	13	(	(	PUNCT
taxlaw-13219	507	14	put	put	VERB
taxlaw-13219	507	15	more	more	ADV
taxlaw-13219	507	16	simply	simply	ADV
taxlaw-13219	507	17	)	)	PUNCT
taxlaw-13219	507	18	who	who	PRON
taxlaw-13219	507	19	ultimately	ultimately	ADV
taxlaw-13219	507	20	pays	pay	VERB
taxlaw-13219	507	21	the	the	DET
taxlaw-13219	507	22	cost	cost	NOUN
taxlaw-13219	507	23	of	of	ADP
taxlaw-13219	507	24	the	the	DET
taxlaw-13219	507	25	tax.90	tax.90	ADJ
taxlaw-13219	507	26	economists	economist	NOUN
taxlaw-13219	507	27	argue	argue	VERB
taxlaw-13219	507	28	that	that	SCONJ
taxlaw-13219	507	29	shareholders	shareholder	NOUN
taxlaw-13219	507	30	bear	bear	VERB
taxlaw-13219	507	31	the	the	DET
taxlaw-13219	507	32	cost	cost	NOUN
taxlaw-13219	507	33	of	of	ADP
taxlaw-13219	507	34	the	the	DET
taxlaw-13219	507	35	corporate	corporate	ADJ
taxlaw-13219	507	36	tax	tax	NOUN
taxlaw-13219	507	37	through	through	ADP
taxlaw-13219	507	38	lower	low	ADJ
taxlaw-13219	507	39	profits.91	profits.91	NOUN
taxlaw-13219	507	40	indeed	indeed	ADV
taxlaw-13219	507	41	,	,	PUNCT
taxlaw-13219	507	42	until	until	ADP
taxlaw-13219	507	43	2008	2008	NUM
taxlaw-13219	507	44	,	,	PUNCT
taxlaw-13219	507	45	the	the	DET
taxlaw-13219	507	46	department	department	NOUN
taxlaw-13219	507	47	of	of	ADP
taxlaw-13219	507	48	the	the	DET
taxlaw-13219	507	49	treasury	treasury	NOUN
taxlaw-13219	507	50	assumed	assume	VERB
taxlaw-13219	507	51	that	that	SCONJ
taxlaw-13219	507	52	the	the	DET
taxlaw-13219	507	53	entire	entire	ADJ
taxlaw-13219	507	54	burden	burden	NOUN
taxlaw-13219	507	55	of	of	ADP
taxlaw-13219	507	56	corporate	corporate	ADJ
taxlaw-13219	507	57	tax	tax	NOUN
taxlaw-13219	507	58	was	be	AUX
taxlaw-13219	507	59	assumed	assume	VERB
taxlaw-13219	507	60	to	to	PART
taxlaw-13219	507	61	be	be	AUX
taxlaw-13219	507	62	borne	bear	VERB
taxlaw-13219	507	63	by	by	ADP
taxlaw-13219	507	64	owners	owner	NOUN
taxlaw-13219	507	65	of	of	ADP
taxlaw-13219	507	66	capital.92	capital.92	NOUN
taxlaw-13219	507	67	recently	recently	ADV
taxlaw-13219	507	68	,	,	PUNCT
taxlaw-13219	507	69	“	"	PUNCT
taxlaw-13219	507	70	economists	economist	NOUN
taxlaw-13219	507	71	have	have	AUX
taxlaw-13219	507	72	begun	begin	VERB
taxlaw-13219	507	73	to	to	PART
taxlaw-13219	507	74	question	question	VERB
taxlaw-13219	507	75	this	this	DET
taxlaw-13219	507	76	conclusion	conclusion	NOUN
taxlaw-13219	507	77	,	,	PUNCT
taxlaw-13219	507	78	finding	find	VERB
taxlaw-13219	507	79	that	that	SCONJ
taxlaw-13219	507	80	,	,	PUNCT
taxlaw-13219	507	81	in	in	ADP
taxlaw-13219	507	82	the	the	DET
taxlaw-13219	507	83	modern	modern	ADJ
taxlaw-13219	507	84	economy	economy	NOUN
taxlaw-13219	507	85	,	,	PUNCT
taxlaw-13219	507	86	workers	worker	NOUN
taxlaw-13219	507	87	often	often	ADV
taxlaw-13219	507	88	bear	bear	VERB
taxlaw-13219	507	89	a	a	DET
taxlaw-13219	507	90	significant	significant	ADJ
taxlaw-13219	507	91	portion	portion	NOUN
taxlaw-13219	507	92	of	of	ADP
taxlaw-13219	507	93	the	the	DET
taxlaw-13219	507	94	tax	tax	NOUN
taxlaw-13219	507	95	in	in	ADP
taxlaw-13219	507	96	the	the	DET
taxlaw-13219	507	97	form	form	NOUN
taxlaw-13219	507	98	of	of	ADP
taxlaw-13219	507	99	lower	low	ADJ
taxlaw-13219	507	100	wages	wage	NOUN
taxlaw-13219	507	101	,	,	PUNCT
taxlaw-13219	507	102	lower	low	ADJ
taxlaw-13219	507	103	employment	employment	NOUN
taxlaw-13219	507	104	,	,	PUNCT
taxlaw-13219	507	105	or	or	CCONJ
taxlaw-13219	507	106	both	both	PRON
taxlaw-13219	507	107	.	.	PUNCT
taxlaw-13219	508	1	”93	”93	ADV
taxlaw-13219	508	2	a	a	DET
taxlaw-13219	508	3	number	number	NOUN
taxlaw-13219	508	4	of	of	ADP
taxlaw-13219	508	5	theoretical	theoretical	ADJ
taxlaw-13219	508	6	studies	study	NOUN
taxlaw-13219	508	7	even	even	ADV
taxlaw-13219	508	8	claim	claim	VERB
taxlaw-13219	508	9	that	that	SCONJ
taxlaw-13219	508	10	under	under	ADP
taxlaw-13219	508	11	some	some	DET
taxlaw-13219	508	12	circumstances	circumstance	NOUN
taxlaw-13219	508	13	labor	labor	NOUN
taxlaw-13219	508	14	bears	bear	VERB
taxlaw-13219	508	15	the	the	DET
taxlaw-13219	508	16	majority	majority	NOUN
taxlaw-13219	508	17	of	of	ADP
taxlaw-13219	508	18	the	the	DET
taxlaw-13219	508	19	tax	tax	NOUN
taxlaw-13219	508	20	burden.94	burden.94	NOUN
taxlaw-13219	508	21	in	in	ADP
taxlaw-13219	508	22	2008	2008	NUM
taxlaw-13219	508	23	the	the	DET
taxlaw-13219	508	24	department	department	NOUN
taxlaw-13219	508	25	of	of	ADP
taxlaw-13219	508	26	the	the	DET
taxlaw-13219	508	27	treasury	treasury	NOUN
taxlaw-13219	508	28	revised	revise	VERB
taxlaw-13219	508	29	the	the	DET
taxlaw-13219	508	30	method	method	NOUN
taxlaw-13219	508	31	for	for	ADP
taxlaw-13219	508	32	estimating	estimate	VERB
taxlaw-13219	508	33	the	the	DET
taxlaw-13219	508	34	distribution	distribution	NOUN
taxlaw-13219	508	35	of	of	ADP
taxlaw-13219	508	36	corporate	corporate	ADJ
taxlaw-13219	508	37	tax	tax	NOUN
taxlaw-13219	508	38	burden	burden	NOUN
taxlaw-13219	508	39	.	.	PUNCT
taxlaw-13219	509	1	overall	overall	ADV
taxlaw-13219	509	2	,	,	PUNCT
taxlaw-13219	509	3	the	the	DET
taxlaw-13219	509	4	revised	revise	VERB
taxlaw-13219	509	5	method	method	NOUN
taxlaw-13219	509	6	assigns	assign	VERB
taxlaw-13219	509	7	82	82	NUM
taxlaw-13219	509	8	%	%	NOUN
taxlaw-13219	509	9	of	of	ADP
taxlaw-13219	509	10	the	the	DET
taxlaw-13219	509	11	corporate	corporate	ADJ
taxlaw-13219	509	12	income	income	NOUN
taxlaw-13219	509	13	tax	tax	NOUN
taxlaw-13219	509	14	burden	burden	NOUN
taxlaw-13219	509	15	to	to	ADP
taxlaw-13219	509	16	owners	owner	NOUN
taxlaw-13219	509	17	of	of	ADP
taxlaw-13219	509	18	capital	capital	NOUN
taxlaw-13219	509	19	and	and	CCONJ
taxlaw-13219	509	20	18	18	NUM
taxlaw-13219	509	21	%	%	NOUN
taxlaw-13219	509	22	to	to	PART
taxlaw-13219	509	23	labor.95	labor.95	NOUN
taxlaw-13219	509	24	as	as	SCONJ
taxlaw-13219	509	25	was	be	AUX
taxlaw-13219	509	26	indicated	indicate	VERB
taxlaw-13219	509	27	earlier	early	ADV
taxlaw-13219	509	28	,	,	PUNCT
taxlaw-13219	509	29	the	the	DET
taxlaw-13219	509	30	incidence	incidence	NOUN
taxlaw-13219	509	31	of	of	ADP
taxlaw-13219	509	32	corporate	corporate	ADJ
taxlaw-13219	509	33	tax	tax	NOUN
taxlaw-13219	509	34	is	be	AUX
taxlaw-13219	509	35	highly	highly	ADV
taxlaw-13219	509	36	relevant	relevant	ADJ
taxlaw-13219	509	37	for	for	ADP
taxlaw-13219	509	38	our	our	PRON
taxlaw-13219	509	39	evaluation	evaluation	NOUN
taxlaw-13219	509	40	of	of	ADP
taxlaw-13219	509	41	the	the	DET
taxlaw-13219	509	42	consistency	consistency	NOUN
taxlaw-13219	509	43	of	of	ADP
taxlaw-13219	509	44	the	the	DET
taxlaw-13219	509	45	“	"	PUNCT
taxlaw-13219	509	46	fee	fee	NOUN
taxlaw-13219	509	47	for	for	ADP
taxlaw-13219	509	48	services	service	NOUN
taxlaw-13219	509	49	.	.	PUNCT
taxlaw-13219	509	50	”	"	PUNCT
taxlaw-13219	510	1	if	if	SCONJ
taxlaw-13219	510	2	corporate	corporate	ADJ
taxlaw-13219	510	3	tax	tax	NOUN
taxlaw-13219	510	4	is	be	AUX
taxlaw-13219	510	5	fully	fully	ADV
taxlaw-13219	510	6	shifted	shift	VERB
taxlaw-13219	510	7	to	to	ADP
taxlaw-13219	510	8	labor	labor	NOUN
taxlaw-13219	510	9	,	,	PUNCT
taxlaw-13219	510	10	the	the	DET
taxlaw-13219	510	11	“	"	PUNCT
taxlaw-13219	510	12	fee	fee	NOUN
taxlaw-13219	510	13	for	for	ADP
taxlaw-13219	510	14	services	service	NOUN
taxlaw-13219	510	15	”	"	PUNCT
taxlaw-13219	510	16	justification	justification	NOUN
taxlaw-13219	510	17	seems	seem	VERB
taxlaw-13219	510	18	quite	quite	ADV
taxlaw-13219	510	19	questionable	questionable	ADJ
taxlaw-13219	510	20	:	:	PUNCT
taxlaw-13219	510	21	on	on	ADP
taxlaw-13219	510	22	the	the	DET
taxlaw-13219	510	23	one	one	NUM
taxlaw-13219	510	24	hand	hand	NOUN
taxlaw-13219	510	25	the	the	DET
taxlaw-13219	510	26	investors	investor	NOUN
taxlaw-13219	510	27	directly	directly	ADV
taxlaw-13219	510	28	and	and	CCONJ
taxlaw-13219	510	29	primarily	primarily	ADV
taxlaw-13219	510	30	benefit	benefit	VERB
taxlaw-13219	510	31	from	from	ADP
taxlaw-13219	510	32	the	the	DET
taxlaw-13219	510	33	governance	governance	NOUN
taxlaw-13219	510	34	functions	function	NOUN
taxlaw-13219	510	35	of	of	ADP
taxlaw-13219	510	36	corporate	corporate	ADJ
taxlaw-13219	510	37	tax	tax	NOUN
taxlaw-13219	510	38	(	(	PUNCT
taxlaw-13219	510	39	by	by	ADP
taxlaw-13219	510	40	reducing	reduce	VERB
taxlaw-13219	510	41	agency	agency	NOUN
taxlaw-13219	510	42	costs	cost	NOUN
taxlaw-13219	510	43	)	)	PUNCT
taxlaw-13219	510	44	;	;	PUNCT
taxlaw-13219	510	45	on	on	ADP
taxlaw-13219	510	46	the	the	DET
taxlaw-13219	510	47	other	other	ADJ
taxlaw-13219	510	48	hand	hand	NOUN
taxlaw-13219	510	49	,	,	PUNCT
taxlaw-13219	510	50	workers	worker	NOUN
taxlaw-13219	510	51	pay	pay	VERB
taxlaw-13219	510	52	for	for	ADP
taxlaw-13219	510	53	it	it	PRON
taxlaw-13219	510	54	.	.	PUNCT
taxlaw-13219	511	1	however	however	ADV
taxlaw-13219	511	2	,	,	PUNCT
taxlaw-13219	511	3	if	if	SCONJ
taxlaw-13219	511	4	the	the	DET
taxlaw-13219	511	5	investors	investor	NOUN
taxlaw-13219	511	6	ultimately	ultimately	ADV
taxlaw-13219	511	7	bear	bear	VERB
taxlaw-13219	511	8	the	the	DET
taxlaw-13219	511	9	largest	large	ADJ
taxlaw-13219	511	10	part	part	NOUN
taxlaw-13219	511	11	of	of	ADP
taxlaw-13219	511	12	corporate	corporate	ADJ
taxlaw-13219	511	13	tax	tax	NOUN
taxlaw-13219	511	14	(	(	PUNCT
taxlaw-13219	511	15	as	as	SCONJ
taxlaw-13219	511	16	assumed	assume	VERB
taxlaw-13219	511	17	by	by	ADP
taxlaw-13219	511	18	the	the	DET
taxlaw-13219	511	19	department	department	NOUN
taxlaw-13219	511	20	of	of	ADP
taxlaw-13219	511	21	the	the	DET
taxlaw-13219	511	22	treasury	treasury	NOUN
taxlaw-13219	511	23	)	)	PUNCT
taxlaw-13219	511	24	,	,	PUNCT
taxlaw-13219	511	25	then	then	ADV
taxlaw-13219	511	26	the	the	DET
taxlaw-13219	511	27	tax	tax	NOUN
taxlaw-13219	511	28	is	be	AUX
taxlaw-13219	511	29	(	(	PUNCT
taxlaw-13219	511	30	roughly	roughly	ADV
taxlaw-13219	511	31	)	)	PUNCT
taxlaw-13219	511	32	paid	pay	VERB
taxlaw-13219	511	33	by	by	ADP
taxlaw-13219	511	34	the	the	DET
taxlaw-13219	511	35	same	same	ADJ
taxlaw-13219	511	36	group	group	NOUN
taxlaw-13219	511	37	of	of	ADP
taxlaw-13219	511	38	people	people	NOUN
taxlaw-13219	511	39	who	who	PRON
taxlaw-13219	511	40	benefit	benefit	VERB
taxlaw-13219	511	41	from	from	ADP
taxlaw-13219	511	42	it	it	PRON
taxlaw-13219	511	43	.	.	PUNCT
taxlaw-13219	512	1	this	this	DET
taxlaw-13219	512	2	result	result	NOUN
taxlaw-13219	512	3	is	be	AUX
taxlaw-13219	512	4	fully	fully	ADV
taxlaw-13219	512	5	consistent	consistent	ADJ
taxlaw-13219	512	6	with	with	ADP
taxlaw-13219	512	7	the	the	DET
taxlaw-13219	512	8	“	"	PUNCT
taxlaw-13219	512	9	fee	fee	NOUN
taxlaw-13219	512	10	for	for	ADP
taxlaw-13219	512	11	services	service	NOUN
taxlaw-13219	512	12	.	.	PUNCT
taxlaw-13219	512	13	”	"	PUNCT
taxlaw-13219	513	1	the	the	DET
taxlaw-13219	513	2	“	"	PUNCT
taxlaw-13219	513	3	fee	fee	NOUN
taxlaw-13219	513	4	for	for	ADP
taxlaw-13219	513	5	services	service	NOUN
taxlaw-13219	513	6	”	"	PUNCT
taxlaw-13219	513	7	deals	deal	NOUN
taxlaw-13219	513	8	satisfactorily	satisfactorily	ADV
taxlaw-13219	513	9	with	with	ADP
taxlaw-13219	513	10	the	the	DET
taxlaw-13219	513	11	counterarguments	counterargument	NOUN
taxlaw-13219	513	12	that	that	PRON
taxlaw-13219	513	13	were	be	AUX
taxlaw-13219	513	14	raised	raise	VERB
taxlaw-13219	513	15	against	against	ADP
taxlaw-13219	513	16	the	the	DET
taxlaw-13219	513	17	original	original	ADJ
taxlaw-13219	513	18	benefit	benefit	NOUN
taxlaw-13219	513	19	-	-	PUNCT
taxlaw-13219	513	20	based	base	VERB
taxlaw-13219	513	21	justification	justification	NOUN
taxlaw-13219	513	22	.	.	PUNCT
taxlaw-13219	514	1	first	first	ADV
taxlaw-13219	514	2	,	,	PUNCT
taxlaw-13219	514	3	the	the	DET
taxlaw-13219	514	4	justification	justification	NOUN
taxlaw-13219	514	5	applies	apply	VERB
taxlaw-13219	514	6	quite	quite	ADV
taxlaw-13219	514	7	well	well	ADV
taxlaw-13219	514	8	to	to	ADP
taxlaw-13219	514	9	the	the	DET
taxlaw-13219	514	10	current	current	ADJ
taxlaw-13219	514	11	scope	scope	NOUN
taxlaw-13219	514	12	of	of	ADP
taxlaw-13219	514	13	corporate	corporate	ADJ
taxlaw-13219	514	14	tax	tax	NOUN
taxlaw-13219	514	15	.	.	PUNCT
taxlaw-13219	515	1	the	the	DET
taxlaw-13219	515	2	reason	reason	NOUN
taxlaw-13219	515	3	is	be	AUX
taxlaw-13219	515	4	simple	simple	ADJ
taxlaw-13219	515	5	:	:	PUNCT
taxlaw-13219	515	6	but	but	CCONJ
taxlaw-13219	515	7	as	as	ADP
taxlaw-13219	515	8	a	a	DET
taxlaw-13219	515	9	separate	separate	ADJ
taxlaw-13219	515	10	entity	entity	NOUN
taxlaw-13219	515	11	controlled	control	VERB
taxlaw-13219	515	12	by	by	ADP
taxlaw-13219	515	13	its	its	PRON
taxlaw-13219	515	14	manager	manager	NOUN
taxlaw-13219	515	15	[	[	X
taxlaw-13219	515	16	...	...	PUNCT
taxlaw-13219	515	17	]	]	X
taxlaw-13219	515	18	the	the	DET
taxlaw-13219	515	19	delaware	delaware	PROPN
taxlaw-13219	515	20	court	court	PROPN
taxlaw-13219	515	21	,	,	PUNCT
taxlaw-13219	515	22	in	in	ADP
taxlaw-13219	515	23	enhancing	enhance	VERB
taxlaw-13219	515	24	managerial	managerial	ADJ
taxlaw-13219	515	25	power	power	NOUN
taxlaw-13219	515	26	,	,	PUNCT
taxlaw-13219	515	27	effectively	effectively	ADV
taxlaw-13219	515	28	endorsed	endorse	VERB
taxlaw-13219	515	29	the	the	DET
taxlaw-13219	515	30	real	real	ADJ
taxlaw-13219	515	31	entity	entity	NOUN
taxlaw-13219	515	32	view	view	NOUN
taxlaw-13219	515	33	:	:	PUNCT
taxlaw-13219	515	34	a	a	DET
taxlaw-13219	515	35	corporation	corporation	NOUN
taxlaw-13219	515	36	was	be	AUX
taxlaw-13219	515	37	an	an	DET
taxlaw-13219	515	38	entity	entity	NOUN
taxlaw-13219	515	39	with	with	ADP
taxlaw-13219	515	40	its	its	PRON
taxlaw-13219	515	41	own	own	ADJ
taxlaw-13219	515	42	corporate	corporate	ADJ
taxlaw-13219	515	43	culture	culture	NOUN
taxlaw-13219	515	44	,	,	PUNCT
taxlaw-13219	515	45	which	which	PRON
taxlaw-13219	515	46	should	should	AUX
taxlaw-13219	515	47	not	not	PART
taxlaw-13219	515	48	be	be	AUX
taxlaw-13219	515	49	subordinated	subordinate	VERB
taxlaw-13219	515	50	to	to	ADP
taxlaw-13219	515	51	the	the	DET
taxlaw-13219	515	52	shareholders	shareholder	NOUN
taxlaw-13219	515	53	or	or	CCONJ
taxlaw-13219	515	54	to	to	ADP
taxlaw-13219	515	55	the	the	DET
taxlaw-13219	515	56	state	state	NOUN
taxlaw-13219	515	57	”	"	PUNCT
taxlaw-13219	515	58	)	)	PUNCT
taxlaw-13219	515	59	.	.	PUNCT
taxlaw-13219	516	1	89	89	NUM
taxlaw-13219	517	1	the	the	DET
taxlaw-13219	517	2	term	term	NOUN
taxlaw-13219	517	3	agency	agency	NOUN
taxlaw-13219	517	4	cost	cost	NOUN
taxlaw-13219	517	5	is	be	AUX
taxlaw-13219	517	6	the	the	DET
taxlaw-13219	517	7	sum	sum	NOUN
taxlaw-13219	517	8	of	of	ADP
taxlaw-13219	517	9	:	:	PUNCT
taxlaw-13219	517	10	(	(	PUNCT
taxlaw-13219	517	11	a	a	X
taxlaw-13219	517	12	)	)	PUNCT
taxlaw-13219	517	13	the	the	DET
taxlaw-13219	517	14	monitoring	monitoring	NOUN
taxlaw-13219	517	15	expenditures	expenditure	NOUN
taxlaw-13219	517	16	by	by	ADP
taxlaw-13219	517	17	the	the	DET
taxlaw-13219	517	18	principals	principal	NOUN
taxlaw-13219	517	19	;	;	PUNCT
taxlaw-13219	517	20	(	(	PUNCT
taxlaw-13219	517	21	b	b	X
taxlaw-13219	517	22	)	)	PUNCT
taxlaw-13219	517	23	the	the	DET
taxlaw-13219	517	24	bonding	bonding	NOUN
taxlaw-13219	517	25	expenditures	expenditure	NOUN
taxlaw-13219	517	26	by	by	ADP
taxlaw-13219	517	27	the	the	DET
taxlaw-13219	517	28	agent	agent	NOUN
taxlaw-13219	517	29	and	and	CCONJ
taxlaw-13219	517	30	(	(	PUNCT
taxlaw-13219	517	31	c	c	X
taxlaw-13219	517	32	)	)	PUNCT
taxlaw-13219	517	33	the	the	DET
taxlaw-13219	517	34	residual	residual	ADJ
taxlaw-13219	517	35	loss	loss	NOUN
taxlaw-13219	517	36	.	.	PUNCT
taxlaw-13219	518	1	the	the	DET
taxlaw-13219	518	2	term	term	NOUN
taxlaw-13219	518	3	residual	residual	ADJ
taxlaw-13219	518	4	loss	loss	NOUN
taxlaw-13219	518	5	is	be	AUX
taxlaw-13219	518	6	defined	define	VERB
taxlaw-13219	518	7	as	as	ADP
taxlaw-13219	518	8	“	"	PUNCT
taxlaw-13219	518	9	the	the	DET
taxlaw-13219	518	10	dollar	dollar	NOUN
taxlaw-13219	518	11	equivalent	equivalent	NOUN
taxlaw-13219	518	12	of	of	ADP
taxlaw-13219	518	13	the	the	DET
taxlaw-13219	518	14	reduction	reduction	NOUN
taxlaw-13219	518	15	in	in	ADP
taxlaw-13219	518	16	welfare	welfare	NOUN
taxlaw-13219	518	17	experienced	experience	VERB
taxlaw-13219	518	18	by	by	ADP
taxlaw-13219	518	19	the	the	DET
taxlaw-13219	518	20	principal	principal	NOUN
taxlaw-13219	518	21	due	due	ADP
taxlaw-13219	518	22	to	to	ADP
taxlaw-13219	518	23	the	the	DET
taxlaw-13219	518	24	divergence	divergence	NOUN
taxlaw-13219	518	25	of	of	ADP
taxlaw-13219	518	26	interests	interest	NOUN
taxlaw-13219	518	27	(	(	PUNCT
taxlaw-13219	518	28	with	with	ADP
taxlaw-13219	518	29	the	the	DET
taxlaw-13219	518	30	agent	agent	NOUN
taxlaw-13219	518	31	)	)	PUNCT
taxlaw-13219	518	32	.	.	PUNCT
taxlaw-13219	518	33	”	"	PUNCT
taxlaw-13219	519	1	see	see	VERB
taxlaw-13219	519	2	jensen	jensen	PROPN
taxlaw-13219	519	3	&	&	CCONJ
taxlaw-13219	519	4	meckling	meckling	PROPN
taxlaw-13219	519	5	,	,	PUNCT
taxlaw-13219	519	6	supra	supra	PROPN
taxlaw-13219	519	7	note	note	PROPN
taxlaw-13219	519	8	21	21	NUM
taxlaw-13219	519	9	,	,	PUNCT
taxlaw-13219	519	10	at	at	ADP
taxlaw-13219	519	11	308	308	NUM
taxlaw-13219	519	12	.	.	PUNCT
taxlaw-13219	520	1	hence	hence	ADV
taxlaw-13219	520	2	,	,	PUNCT
taxlaw-13219	520	3	any	any	DET
taxlaw-13219	520	4	reduction	reduction	NOUN
taxlaw-13219	520	5	in	in	ADP
taxlaw-13219	520	6	agency	agency	NOUN
taxlaw-13219	520	7	costs	cost	NOUN
taxlaw-13219	520	8	(	(	PUNCT
taxlaw-13219	520	9	while	while	SCONJ
taxlaw-13219	520	10	keeping	keep	VERB
taxlaw-13219	520	11	the	the	DET
taxlaw-13219	520	12	bonding	bonding	NOUN
taxlaw-13219	520	13	expenditures	expenditure	NOUN
taxlaw-13219	520	14	constant	constant	ADJ
taxlaw-13219	520	15	)	)	PUNCT
taxlaw-13219	520	16	increases	increase	VERB
taxlaw-13219	520	17	investors	investor	NOUN
taxlaw-13219	520	18	’	'	PUNCT
taxlaw-13219	520	19	wealth	wealth	NOUN
taxlaw-13219	520	20	.	.	PUNCT
taxlaw-13219	521	1	90	90	NUM
taxlaw-13219	521	2	arnold	arnold	PROPN
taxlaw-13219	521	3	harberger	harberger	PROPN
taxlaw-13219	521	4	,	,	PUNCT
taxlaw-13219	521	5	the	the	DET
taxlaw-13219	521	6	incidence	incidence	NOUN
taxlaw-13219	521	7	of	of	ADP
taxlaw-13219	521	8	the	the	DET
taxlaw-13219	521	9	corporation	corporation	NOUN
taxlaw-13219	521	10	income	income	NOUN
taxlaw-13219	521	11	tax	tax	NOUN
taxlaw-13219	521	12	,	,	PUNCT
taxlaw-13219	521	13	70	70	NUM
taxlaw-13219	521	14	j.	j.	PROPN
taxlaw-13219	521	15	pol	pol	PROPN
taxlaw-13219	521	16	.	.	PUNCT
taxlaw-13219	521	17	econ	econ	PROPN
taxlaw-13219	521	18	.	.	PUNCT
taxlaw-13219	522	1	215	215	NUM
taxlaw-13219	522	2	(	(	PUNCT
taxlaw-13219	522	3	1962	1962	NUM
taxlaw-13219	522	4	)	)	PUNCT
taxlaw-13219	522	5	;	;	PUNCT
taxlaw-13219	522	6	other	other	ADJ
taxlaw-13219	522	7	studies	study	NOUN
taxlaw-13219	522	8	refine	refine	VERB
taxlaw-13219	522	9	the	the	DET
taxlaw-13219	522	10	classic	classic	ADJ
taxlaw-13219	522	11	work	work	NOUN
taxlaw-13219	522	12	,	,	PUNCT
taxlaw-13219	522	13	see	see	VERB
taxlaw-13219	522	14	anthony	anthony	PROPN
taxlaw-13219	522	15	b.	b.	PROPN
taxlaw-13219	522	16	atkinson	atkinson	PROPN
taxlaw-13219	522	17	&	&	CCONJ
taxlaw-13219	522	18	joseph	joseph	PROPN
taxlaw-13219	522	19	e.	e.	PROPN
taxlaw-13219	522	20	stiglitz	stiglitz	PROPN
taxlaw-13219	522	21	,	,	PUNCT
taxlaw-13219	522	22	lectures	lecture	VERB
taxlaw-13219	522	23	on	on	ADP
taxlaw-13219	522	24	public	public	ADJ
taxlaw-13219	522	25	economics	economic	NOUN
taxlaw-13219	522	26	222–26	222–26	NUM
taxlaw-13219	522	27	(	(	PUNCT
taxlaw-13219	522	28	1980	1980	NUM
taxlaw-13219	522	29	)	)	PUNCT
taxlaw-13219	522	30	;	;	PUNCT
taxlaw-13219	522	31	jennifer	jennifer	PROPN
taxlaw-13219	522	32	c.	c.	PROPN
taxlaw-13219	522	33	gravelle	gravelle	PROPN
taxlaw-13219	522	34	,	,	PUNCT
taxlaw-13219	522	35	congressional	congressional	ADJ
taxlaw-13219	522	36	budget	budget	NOUN
taxlaw-13219	522	37	office	office	NOUN
taxlaw-13219	522	38	,	,	PUNCT
taxlaw-13219	522	39	corporate	corporate	ADJ
taxlaw-13219	522	40	tax	tax	NOUN
taxlaw-13219	522	41	incidence	incidence	NOUN
taxlaw-13219	522	42	:	:	PUNCT
taxlaw-13219	522	43	review	review	NOUN
taxlaw-13219	522	44	of	of	ADP
taxlaw-13219	522	45	general	general	ADJ
taxlaw-13219	522	46	equilibrium	equilibrium	NOUN
taxlaw-13219	522	47	estimates	estimate	NOUN
taxlaw-13219	522	48	and	and	CCONJ
taxlaw-13219	522	49	analysis	analysis	NOUN
taxlaw-13219	522	50	(	(	PUNCT
taxlaw-13219	522	51	2010	2010	NUM
taxlaw-13219	522	52	)	)	PUNCT
taxlaw-13219	522	53	.	.	PUNCT
taxlaw-13219	523	1	under	under	ADP
taxlaw-13219	523	2	check	check	NOUN
taxlaw-13219	523	3	-	-	PUNCT
taxlaw-13219	523	4	thebox	thebox	NOUN
taxlaw-13219	523	5	regulation	regulation	NOUN
taxlaw-13219	523	6	non	non	ADJ
taxlaw-13219	523	7	-	-	ADJ
taxlaw-13219	523	8	incorporated	incorporated	ADJ
taxlaw-13219	523	9	entities	entity	NOUN
taxlaw-13219	523	10	,	,	PUNCT
taxlaw-13219	523	11	if	if	SCONJ
taxlaw-13219	523	12	not	not	PART
taxlaw-13219	523	13	publicly	publicly	ADV
taxlaw-13219	523	14	traded	trade	VERB
taxlaw-13219	523	15	,	,	PUNCT
taxlaw-13219	523	16	can	can	AUX
taxlaw-13219	523	17	elect	elect	VERB
taxlaw-13219	523	18	either	either	CCONJ
taxlaw-13219	523	19	corporate	corporate	ADJ
taxlaw-13219	523	20	or	or	CCONJ
taxlaw-13219	523	21	noncorporate	noncorporate	ADJ
taxlaw-13219	523	22	classification	classification	NOUN
taxlaw-13219	523	23	for	for	ADP
taxlaw-13219	523	24	tax	tax	NOUN
taxlaw-13219	523	25	purposes	purpose	NOUN
taxlaw-13219	523	26	and	and	CCONJ
taxlaw-13219	523	27	taxpayers	taxpayer	NOUN
taxlaw-13219	523	28	typically	typically	ADV
taxlaw-13219	523	29	want	want	VERB
taxlaw-13219	523	30	to	to	PART
taxlaw-13219	523	31	avoid	avoid	VERB
taxlaw-13219	523	32	c	c	NOUN
taxlaw-13219	523	33	-	-	PUNCT
taxlaw-13219	523	34	corporation	corporation	NOUN
taxlaw-13219	523	35	status	status	NOUN
taxlaw-13219	523	36	.	.	PUNCT
taxlaw-13219	524	1	see	see	VERB
taxlaw-13219	524	2	treas	treas	PROPN
taxlaw-13219	524	3	.	.	PUNCT
taxlaw-13219	525	1	reg	reg	PROPN
taxlaw-13219	525	2	.	.	PUNCT
taxlaw-13219	526	1	§	§	PROPN
taxlaw-13219	526	2	301.7701	301.7701	NUM
taxlaw-13219	526	3	-	-	SYM
taxlaw-13219	526	4	1	1	NUM
taxlaw-13219	526	5	;	;	PUNCT
taxlaw-13219	526	6	see	see	VERB
taxlaw-13219	526	7	also	also	ADV
taxlaw-13219	526	8	caron	caron	PROPN
taxlaw-13219	526	9	,	,	PUNCT
taxlaw-13219	526	10	supra	supra	PROPN
taxlaw-13219	526	11	note	note	NOUN
taxlaw-13219	526	12	1	1	NUM
taxlaw-13219	526	13	.	.	SYM
taxlaw-13219	526	14	91	91	NUM
taxlaw-13219	526	15	see	see	VERB
taxlaw-13219	526	16	arnold	arnold	PROPN
taxlaw-13219	526	17	c.	c.	PROPN
taxlaw-13219	526	18	harberger	harberger	PROPN
taxlaw-13219	526	19	,	,	PUNCT
taxlaw-13219	526	20	the	the	DET
taxlaw-13219	526	21	incidence	incidence	NOUN
taxlaw-13219	526	22	of	of	ADP
taxlaw-13219	526	23	the	the	DET
taxlaw-13219	526	24	corporation	corporation	NOUN
taxlaw-13219	526	25	income	income	NOUN
taxlaw-13219	526	26	tax	tax	NOUN
taxlaw-13219	526	27	,	,	PUNCT
taxlaw-13219	526	28	70	70	NUM
taxlaw-13219	526	29	j.	j.	PROPN
taxlaw-13219	526	30	pol	pol	PROPN
taxlaw-13219	526	31	.	.	PUNCT
taxlaw-13219	527	1	econ	econ	PROPN
taxlaw-13219	527	2	.	.	PUNCT
taxlaw-13219	528	1	215	215	NUM
taxlaw-13219	528	2	(	(	PUNCT
taxlaw-13219	528	3	1962	1962	NUM
taxlaw-13219	528	4	)	)	PUNCT
taxlaw-13219	528	5	.	.	PUNCT
taxlaw-13219	529	1	92	92	NUM
taxlaw-13219	529	2	julie	julie	PROPN
taxlaw-13219	529	3	a.	a.	PROPN
taxlaw-13219	529	4	cronin	cronin	PROPN
taxlaw-13219	529	5	et	et	PROPN
taxlaw-13219	529	6	al	al	PROPN
taxlaw-13219	529	7	.	.	PROPN
taxlaw-13219	529	8	,	,	PUNCT
taxlaw-13219	529	9	distributing	distribute	VERB
taxlaw-13219	529	10	the	the	DET
taxlaw-13219	529	11	corporate	corporate	ADJ
taxlaw-13219	529	12	income	income	NOUN
taxlaw-13219	529	13	tax	tax	NOUN
taxlaw-13219	529	14	:	:	PUNCT
taxlaw-13219	529	15	revised	revise	VERB
taxlaw-13219	529	16	u.s	u.s	PROPN
taxlaw-13219	529	17	.	.	PROPN
taxlaw-13219	529	18	treasury	treasury	PROPN
taxlaw-13219	529	19	methodology	methodology	PROPN
taxlaw-13219	529	20	,	,	PUNCT
taxlaw-13219	529	21	66	66	NUM
taxlaw-13219	529	22	nat’l	nat’l	NOUN
taxlaw-13219	529	23	tax	tax	NOUN
taxlaw-13219	529	24	j.	j.	PROPN
taxlaw-13219	529	25	239	239	NUM
taxlaw-13219	529	26	(	(	PUNCT
taxlaw-13219	529	27	2013	2013	NUM
taxlaw-13219	529	28	)	)	PUNCT
taxlaw-13219	529	29	.	.	PUNCT
taxlaw-13219	530	1	93	93	NUM
taxlaw-13219	530	2	adam	adam	PROPN
taxlaw-13219	530	3	h.	h.	PROPN
taxlaw-13219	530	4	rosenzweig	rosenzweig	PROPN
taxlaw-13219	530	5	,	,	PUNCT
taxlaw-13219	530	6	a	a	DET
taxlaw-13219	530	7	corporate	corporate	ADJ
taxlaw-13219	530	8	tax	tax	NOUN
taxlaw-13219	530	9	for	for	ADP
taxlaw-13219	530	10	the	the	DET
taxlaw-13219	530	11	next	next	ADJ
taxlaw-13219	530	12	one	one	NUM
taxlaw-13219	530	13	hundred	hundred	NUM
taxlaw-13219	530	14	years	year	NOUN
taxlaw-13219	530	15	:	:	PUNCT
taxlaw-13219	530	16	a	a	DET
taxlaw-13219	530	17	proposal	proposal	NOUN
taxlaw-13219	530	18	for	for	ADP
taxlaw-13219	530	19	a	a	DET
taxlaw-13219	530	20	dynamic	dynamic	ADJ
taxlaw-13219	530	21	,	,	PUNCT
taxlaw-13219	530	22	self	self	NOUN
taxlaw-13219	530	23	-	-	PUNCT
taxlaw-13219	530	24	adjusting	adjust	VERB
taxlaw-13219	530	25	corporate	corporate	ADJ
taxlaw-13219	530	26	tax	tax	NOUN
taxlaw-13219	530	27	rate	rate	NOUN
taxlaw-13219	530	28	,	,	PUNCT
taxlaw-13219	530	29	108	108	NUM
taxlaw-13219	530	30	nw	nw	NOUN
taxlaw-13219	530	31	.	.	PUNCT
taxlaw-13219	530	32	u.	u.	PROPN
taxlaw-13219	530	33	l.	l.	PROPN
taxlaw-13219	530	34	rev	rev	PROPN
taxlaw-13219	530	35	.	.	PUNCT
taxlaw-13219	531	1	no	no	INTJ
taxlaw-13219	531	2	.	.	NOUN
taxlaw-13219	532	1	3	3	NUM
taxlaw-13219	532	2	,	,	PUNCT
taxlaw-13219	532	3	1029	1029	NUM
taxlaw-13219	532	4	,	,	PUNCT
taxlaw-13219	532	5	1032	1032	NUM
taxlaw-13219	532	6	(	(	PUNCT
taxlaw-13219	532	7	2014	2014	NUM
taxlaw-13219	532	8	)	)	PUNCT
taxlaw-13219	532	9	.	.	PUNCT
taxlaw-13219	533	1	94	94	NUM
taxlaw-13219	533	2	a	a	DET
taxlaw-13219	533	3	review	review	NOUN
taxlaw-13219	533	4	and	and	CCONJ
taxlaw-13219	533	5	critique	critique	NOUN
taxlaw-13219	533	6	of	of	ADP
taxlaw-13219	533	7	recent	recent	ADJ
taxlaw-13219	533	8	theoretical	theoretical	ADJ
taxlaw-13219	533	9	research	research	NOUN
taxlaw-13219	533	10	can	can	AUX
taxlaw-13219	533	11	be	be	AUX
taxlaw-13219	533	12	found	find	VERB
taxlaw-13219	533	13	in	in	ADP
taxlaw-13219	533	14	gravelle	gravelle	NOUN
taxlaw-13219	533	15	,	,	PUNCT
taxlaw-13219	533	16	supra	supra	PROPN
taxlaw-13219	533	17	note	note	NOUN
taxlaw-13219	533	18	90	90	NUM
taxlaw-13219	533	19	.	.	PUNCT
taxlaw-13219	534	1	95	95	NUM
taxlaw-13219	535	1	cronin	cronin	PROPN
taxlaw-13219	535	2	et	et	PROPN
taxlaw-13219	535	3	al	al	PROPN
taxlaw-13219	535	4	.	.	PROPN
taxlaw-13219	535	5	,	,	PUNCT
taxlaw-13219	535	6	supra	supra	PROPN
taxlaw-13219	535	7	note	note	VERB
taxlaw-13219	535	8	92	92	NUM
taxlaw-13219	535	9	,	,	PUNCT
taxlaw-13219	535	10	at	at	ADP
taxlaw-13219	535	11	239	239	NUM
taxlaw-13219	535	12	.	.	PUNCT
taxlaw-13219	536	1	http://taxprof.typepad.com/taxprof_blog/2013/10/national-tax-journal-.html	http://taxprof.typepad.com/taxprof_blog/2013/10/national-tax-journal-.html	NOUN
taxlaw-13219	536	2	http://taxprof.typepad.com/taxprof_blog/2013/10/national-tax-journal-.html	http://taxprof.typepad.com/taxprof_blog/2013/10/national-tax-journal-.html	NOUN
taxlaw-13219	536	3	78	78	NUM
taxlaw-13219	536	4	columbia	columbia	PROPN
taxlaw-13219	536	5	journal	journal	NOUN
taxlaw-13219	536	6	of	of	ADP
taxlaw-13219	536	7	tax	tax	NOUN
taxlaw-13219	536	8	law	law	NOUN
taxlaw-13219	536	9	[	[	X
taxlaw-13219	536	10	vol	vol	X
taxlaw-13219	536	11	16:1	16:1	NUM
taxlaw-13219	536	12	corporate	corporate	ADJ
taxlaw-13219	536	13	tax	tax	NOUN
taxlaw-13219	536	14	is	be	AUX
taxlaw-13219	536	15	imposed	impose	VERB
taxlaw-13219	536	16	primarily	primarily	ADV
taxlaw-13219	536	17	on	on	ADP
taxlaw-13219	536	18	publicly	publicly	ADV
taxlaw-13219	536	19	traded	trade	VERB
taxlaw-13219	536	20	enterprises96	enterprises96	ADV
taxlaw-13219	536	21	and	and	CCONJ
taxlaw-13219	536	22	on	on	ADP
taxlaw-13219	536	23	the	the	DET
taxlaw-13219	536	24	same	same	ADJ
taxlaw-13219	536	25	time	time	NOUN
taxlaw-13219	536	26	,	,	PUNCT
taxlaw-13219	536	27	it	it	PRON
taxlaw-13219	536	28	is	be	AUX
taxlaw-13219	536	29	primarily	primarily	ADV
taxlaw-13219	536	30	publicly	publicly	ADV
taxlaw-13219	536	31	traded	trade	VERB
taxlaw-13219	536	32	entities	entity	NOUN
taxlaw-13219	536	33	that	that	PRON
taxlaw-13219	536	34	exhibit	exhibit	VERB
taxlaw-13219	536	35	agency	agency	NOUN
taxlaw-13219	536	36	problems97	problems97	NOUN
taxlaw-13219	536	37	and	and	CCONJ
taxlaw-13219	536	38	,	,	PUNCT
taxlaw-13219	536	39	thus	thus	ADV
taxlaw-13219	536	40	,	,	PUNCT
taxlaw-13219	536	41	benefit	benefit	VERB
taxlaw-13219	536	42	from	from	ADP
taxlaw-13219	536	43	governance	governance	NOUN
taxlaw-13219	536	44	services	service	NOUN
taxlaw-13219	536	45	provided	provide	VERB
taxlaw-13219	536	46	by	by	ADP
taxlaw-13219	536	47	tax	tax	NOUN
taxlaw-13219	536	48	authorities	authority	NOUN
taxlaw-13219	536	49	.	.	PUNCT
taxlaw-13219	537	1	secondly	secondly	ADV
taxlaw-13219	537	2	,	,	PUNCT
taxlaw-13219	537	3	this	this	DET
taxlaw-13219	537	4	justification	justification	NOUN
taxlaw-13219	537	5	is	be	AUX
taxlaw-13219	537	6	consistent	consistent	ADJ
taxlaw-13219	537	7	with	with	ADP
taxlaw-13219	537	8	the	the	DET
taxlaw-13219	537	9	federal	federal	ADJ
taxlaw-13219	537	10	government	government	NOUN
taxlaw-13219	537	11	collecting	collect	VERB
taxlaw-13219	537	12	corporate	corporate	ADJ
taxlaw-13219	537	13	tax	tax	NOUN
taxlaw-13219	537	14	,	,	PUNCT
taxlaw-13219	537	15	rather	rather	ADV
taxlaw-13219	537	16	than	than	ADP
taxlaw-13219	537	17	the	the	DET
taxlaw-13219	537	18	states	state	NOUN
taxlaw-13219	537	19	.	.	PUNCT
taxlaw-13219	538	1	since	since	SCONJ
taxlaw-13219	538	2	the	the	DET
taxlaw-13219	538	3	governance	governance	NOUN
taxlaw-13219	538	4	functions	function	NOUN
taxlaw-13219	538	5	are	be	AUX
taxlaw-13219	538	6	provided	provide	VERB
taxlaw-13219	538	7	by	by	ADP
taxlaw-13219	538	8	the	the	DET
taxlaw-13219	538	9	federal	federal	ADJ
taxlaw-13219	538	10	tax	tax	NOUN
taxlaw-13219	538	11	authorities	authority	NOUN
taxlaw-13219	538	12	,	,	PUNCT
taxlaw-13219	538	13	the	the	DET
taxlaw-13219	538	14	federal	federal	ADJ
taxlaw-13219	538	15	government	government	NOUN
taxlaw-13219	538	16	has	have	VERB
taxlaw-13219	538	17	the	the	DET
taxlaw-13219	538	18	right	right	NOUN
taxlaw-13219	538	19	to	to	PART
taxlaw-13219	538	20	collect	collect	VERB
taxlaw-13219	538	21	the	the	DET
taxlaw-13219	538	22	“	"	PUNCT
taxlaw-13219	538	23	fees	fee	NOUN
taxlaw-13219	538	24	”	"	PUNCT
taxlaw-13219	538	25	for	for	ADP
taxlaw-13219	538	26	these	these	DET
taxlaw-13219	538	27	services	service	NOUN
taxlaw-13219	538	28	.	.	PUNCT
taxlaw-13219	539	1	lastly	lastly	ADV
taxlaw-13219	539	2	,	,	PUNCT
taxlaw-13219	539	3	this	this	DET
taxlaw-13219	539	4	justification	justification	NOUN
taxlaw-13219	539	5	is	be	AUX
taxlaw-13219	539	6	consistent	consistent	ADJ
taxlaw-13219	539	7	with	with	ADP
taxlaw-13219	539	8	the	the	DET
taxlaw-13219	539	9	legislative	legislative	ADJ
taxlaw-13219	539	10	history	history	NOUN
taxlaw-13219	539	11	,	,	PUNCT
taxlaw-13219	539	12	which	which	PRON
taxlaw-13219	539	13	demonstrated	demonstrate	VERB
taxlaw-13219	539	14	that	that	SCONJ
taxlaw-13219	539	15	protecting	protect	VERB
taxlaw-13219	539	16	investors	investor	NOUN
taxlaw-13219	539	17	was	be	AUX
taxlaw-13219	539	18	one	one	NUM
taxlaw-13219	539	19	of	of	ADP
taxlaw-13219	539	20	the	the	DET
taxlaw-13219	539	21	main	main	ADJ
taxlaw-13219	539	22	rationales	rationale	NOUN
taxlaw-13219	539	23	behind	behind	ADP
taxlaw-13219	539	24	the	the	DET
taxlaw-13219	539	25	enactment	enactment	NOUN
taxlaw-13219	539	26	of	of	ADP
taxlaw-13219	539	27	the	the	DET
taxlaw-13219	539	28	corporate	corporate	ADJ
taxlaw-13219	539	29	tax	tax	NOUN
taxlaw-13219	539	30	in	in	ADP
taxlaw-13219	539	31	1909	1909	NUM
taxlaw-13219	539	32	.	.	PUNCT
taxlaw-13219	540	1	the	the	DET
taxlaw-13219	540	2	“	"	PUNCT
taxlaw-13219	540	3	fee	fee	NOUN
taxlaw-13219	540	4	for	for	ADP
taxlaw-13219	540	5	services	service	NOUN
taxlaw-13219	540	6	”	"	PUNCT
taxlaw-13219	540	7	is	be	AUX
taxlaw-13219	540	8	not	not	PART
taxlaw-13219	540	9	a	a	DET
taxlaw-13219	540	10	plausible	plausible	ADJ
taxlaw-13219	540	11	justification	justification	NOUN
taxlaw-13219	540	12	for	for	ADP
taxlaw-13219	540	13	corporate	corporate	ADJ
taxlaw-13219	540	14	tax	tax	NOUN
taxlaw-13219	540	15	if	if	SCONJ
taxlaw-13219	540	16	the	the	DET
taxlaw-13219	540	17	“	"	PUNCT
taxlaw-13219	540	18	benefit	benefit	NOUN
taxlaw-13219	540	19	”	"	PUNCT
taxlaw-13219	540	20	is	be	AUX
taxlaw-13219	540	21	overwhelmed	overwhelm	VERB
taxlaw-13219	540	22	by	by	ADP
taxlaw-13219	540	23	the	the	DET
taxlaw-13219	540	24	“	"	PUNCT
taxlaw-13219	540	25	fee	fee	NOUN
taxlaw-13219	540	26	.	.	PUNCT
taxlaw-13219	540	27	”	"	PUNCT
taxlaw-13219	541	1	in	in	ADP
taxlaw-13219	541	2	other	other	ADJ
taxlaw-13219	541	3	words	word	NOUN
taxlaw-13219	541	4	,	,	PUNCT
taxlaw-13219	541	5	this	this	DET
taxlaw-13219	541	6	justification	justification	NOUN
taxlaw-13219	541	7	is	be	AUX
taxlaw-13219	541	8	not	not	PART
taxlaw-13219	541	9	plausible	plausible	ADJ
taxlaw-13219	541	10	if	if	SCONJ
taxlaw-13219	541	11	the	the	DET
taxlaw-13219	541	12	increase	increase	NOUN
taxlaw-13219	541	13	in	in	ADP
taxlaw-13219	541	14	the	the	DET
taxlaw-13219	541	15	shareholders	shareholder	NOUN
taxlaw-13219	541	16	’	’	PART
taxlaw-13219	541	17	wealth	wealth	NOUN
taxlaw-13219	541	18	due	due	ADP
taxlaw-13219	541	19	to	to	ADP
taxlaw-13219	541	20	the	the	DET
taxlaw-13219	541	21	governance	governance	NOUN
taxlaw-13219	541	22	services	service	NOUN
taxlaw-13219	541	23	provided	provide	VERB
taxlaw-13219	541	24	by	by	ADP
taxlaw-13219	541	25	corporate	corporate	ADJ
taxlaw-13219	541	26	tax	tax	NOUN
taxlaw-13219	541	27	(	(	PUNCT
taxlaw-13219	541	28	the	the	DET
taxlaw-13219	541	29	reduction	reduction	NOUN
taxlaw-13219	541	30	of	of	ADP
taxlaw-13219	541	31	the	the	DET
taxlaw-13219	541	32	agency	agency	NOUN
taxlaw-13219	541	33	costs	cost	NOUN
taxlaw-13219	541	34	)	)	PUNCT
taxlaw-13219	541	35	is	be	AUX
taxlaw-13219	541	36	much	much	ADV
taxlaw-13219	541	37	lower	low	ADJ
taxlaw-13219	541	38	than	than	ADP
taxlaw-13219	541	39	the	the	DET
taxlaw-13219	541	40	actual	actual	ADJ
taxlaw-13219	541	41	amount	amount	NOUN
taxlaw-13219	541	42	of	of	ADP
taxlaw-13219	541	43	corporate	corporate	ADJ
taxlaw-13219	541	44	tax	tax	NOUN
taxlaw-13219	541	45	collected	collect	VERB
taxlaw-13219	541	46	by	by	ADP
taxlaw-13219	541	47	the	the	DET
taxlaw-13219	541	48	government	government	NOUN
taxlaw-13219	541	49	(	(	PUNCT
taxlaw-13219	541	50	“	"	PUNCT
taxlaw-13219	541	51	the	the	DET
taxlaw-13219	541	52	fee	fee	NOUN
taxlaw-13219	541	53	”	"	PUNCT
taxlaw-13219	541	54	)	)	PUNCT
taxlaw-13219	541	55	.	.	PUNCT
taxlaw-13219	542	1	in	in	ADP
taxlaw-13219	542	2	such	such	DET
taxlaw-13219	542	3	a	a	DET
taxlaw-13219	542	4	case	case	NOUN
taxlaw-13219	542	5	,	,	PUNCT
taxlaw-13219	542	6	the	the	DET
taxlaw-13219	542	7	shareholders	shareholder	NOUN
taxlaw-13219	542	8	of	of	ADP
taxlaw-13219	542	9	publicly	publicly	ADV
taxlaw-13219	542	10	traded	trade	VERB
taxlaw-13219	542	11	corporations	corporation	NOUN
taxlaw-13219	542	12	,	,	PUNCT
taxlaw-13219	542	13	as	as	ADP
taxlaw-13219	542	14	a	a	DET
taxlaw-13219	542	15	group	group	NOUN
taxlaw-13219	542	16	,	,	PUNCT
taxlaw-13219	542	17	are	be	AUX
taxlaw-13219	542	18	better	well	ADJ
taxlaw-13219	542	19	off	off	ADP
taxlaw-13219	542	20	absent	absent	ADJ
taxlaw-13219	542	21	the	the	DET
taxlaw-13219	542	22	enactment	enactment	NOUN
taxlaw-13219	542	23	of	of	ADP
taxlaw-13219	542	24	the	the	DET
taxlaw-13219	542	25	tax	tax	NOUN
taxlaw-13219	542	26	.	.	PUNCT
taxlaw-13219	543	1	hence	hence	ADV
taxlaw-13219	543	2	,	,	PUNCT
taxlaw-13219	543	3	if	if	SCONJ
taxlaw-13219	543	4	the	the	DET
taxlaw-13219	543	5	reduction	reduction	NOUN
taxlaw-13219	543	6	in	in	ADP
taxlaw-13219	543	7	the	the	DET
taxlaw-13219	543	8	agency	agency	NOUN
taxlaw-13219	543	9	costs	cost	NOUN
taxlaw-13219	543	10	achieved	achieve	VERB
taxlaw-13219	543	11	thanks	thank	NOUN
taxlaw-13219	543	12	to	to	ADP
taxlaw-13219	543	13	the	the	DET
taxlaw-13219	543	14	governance	governance	NOUN
taxlaw-13219	543	15	functions	function	NOUN
taxlaw-13219	543	16	of	of	ADP
taxlaw-13219	543	17	corporate	corporate	ADJ
taxlaw-13219	543	18	tax	tax	NOUN
taxlaw-13219	543	19	is	be	AUX
taxlaw-13219	543	20	higher	high	ADJ
taxlaw-13219	543	21	than	than	ADP
taxlaw-13219	543	22	the	the	DET
taxlaw-13219	543	23	taxes	taxis	NOUN
taxlaw-13219	543	24	paid	pay	VERB
taxlaw-13219	543	25	by	by	ADP
taxlaw-13219	543	26	corporations	corporation	NOUN
taxlaw-13219	543	27	,	,	PUNCT
taxlaw-13219	543	28	this	this	DET
taxlaw-13219	543	29	rationale	rationale	NOUN
taxlaw-13219	543	30	for	for	ADP
taxlaw-13219	543	31	corporate	corporate	ADJ
taxlaw-13219	543	32	tax	tax	NOUN
taxlaw-13219	543	33	is	be	AUX
taxlaw-13219	543	34	plausible	plausible	ADJ
taxlaw-13219	543	35	.	.	PUNCT
taxlaw-13219	544	1	of	of	ADP
taxlaw-13219	544	2	course	course	NOUN
taxlaw-13219	544	3	,	,	PUNCT
taxlaw-13219	544	4	it	it	PRON
taxlaw-13219	544	5	should	should	AUX
taxlaw-13219	544	6	be	be	AUX
taxlaw-13219	544	7	noted	note	VERB
taxlaw-13219	544	8	that	that	SCONJ
taxlaw-13219	544	9	the	the	DET
taxlaw-13219	544	10	“	"	PUNCT
taxlaw-13219	544	11	benefit	benefit	NOUN
taxlaw-13219	544	12	”	"	PUNCT
taxlaw-13219	544	13	is	be	AUX
taxlaw-13219	544	14	provided	provide	VERB
taxlaw-13219	544	15	to	to	ADP
taxlaw-13219	544	16	the	the	DET
taxlaw-13219	544	17	publicly	publicly	ADV
taxlaw-13219	544	18	traded	trade	VERB
taxlaw-13219	544	19	companies	company	NOUN
taxlaw-13219	544	20	as	as	ADP
taxlaw-13219	544	21	a	a	DET
taxlaw-13219	544	22	group	group	NOUN
taxlaw-13219	544	23	and	and	CCONJ
taxlaw-13219	544	24	not	not	PART
taxlaw-13219	544	25	to	to	ADP
taxlaw-13219	544	26	specific	specific	ADJ
taxlaw-13219	544	27	ones	one	NOUN
taxlaw-13219	544	28	.	.	PUNCT
taxlaw-13219	545	1	rather	rather	ADV
taxlaw-13219	545	2	than	than	ADP
taxlaw-13219	545	3	asking	ask	VERB
taxlaw-13219	545	4	whether	whether	SCONJ
taxlaw-13219	545	5	the	the	DET
taxlaw-13219	545	6	reduction	reduction	NOUN
taxlaw-13219	545	7	in	in	ADP
taxlaw-13219	545	8	“	"	PUNCT
taxlaw-13219	545	9	agency	agency	NOUN
taxlaw-13219	545	10	costs	cost	NOUN
taxlaw-13219	545	11	”	"	PUNCT
taxlaw-13219	545	12	for	for	ADP
taxlaw-13219	545	13	a	a	DET
taxlaw-13219	545	14	company	company	NOUN
taxlaw-13219	545	15	is	be	AUX
taxlaw-13219	545	16	higher	high	ADJ
taxlaw-13219	545	17	than	than	ADP
taxlaw-13219	545	18	the	the	DET
taxlaw-13219	545	19	amount	amount	NOUN
taxlaw-13219	545	20	of	of	ADP
taxlaw-13219	545	21	tax	tax	NOUN
taxlaw-13219	545	22	paid	pay	VERB
taxlaw-13219	545	23	by	by	ADP
taxlaw-13219	545	24	it	it	PRON
taxlaw-13219	545	25	,	,	PUNCT
taxlaw-13219	545	26	the	the	DET
taxlaw-13219	545	27	question	question	NOUN
taxlaw-13219	545	28	is	be	AUX
taxlaw-13219	545	29	whether	whether	SCONJ
taxlaw-13219	545	30	the	the	DET
taxlaw-13219	545	31	overall	overall	ADJ
taxlaw-13219	545	32	corporate	corporate	ADJ
taxlaw-13219	545	33	tax	tax	NOUN
taxlaw-13219	545	34	collected	collect	VERB
taxlaw-13219	545	35	is	be	AUX
taxlaw-13219	545	36	higher	high	ADJ
taxlaw-13219	545	37	than	than	ADP
taxlaw-13219	545	38	the	the	DET
taxlaw-13219	545	39	overall	overall	ADJ
taxlaw-13219	545	40	reduction	reduction	NOUN
taxlaw-13219	545	41	in	in	ADP
taxlaw-13219	545	42	agency	agency	NOUN
taxlaw-13219	545	43	costs	cost	NOUN
taxlaw-13219	545	44	.	.	PUNCT
taxlaw-13219	546	1	b.	b.	NOUN
taxlaw-13219	547	1	“	"	PUNCT
taxlaw-13219	547	2	the	the	DET
taxlaw-13219	547	3	governance	governance	NOUN
taxlaw-13219	547	4	approach	approach	NOUN
taxlaw-13219	547	5	to	to	ADP
taxlaw-13219	547	6	the	the	DET
taxlaw-13219	547	7	economic	economic	ADJ
taxlaw-13219	547	8	justification	justification	NOUN
taxlaw-13219	547	9	”	"	PUNCT
taxlaw-13219	547	10	the	the	DET
taxlaw-13219	547	11	“	"	PUNCT
taxlaw-13219	547	12	economic	economic	ADJ
taxlaw-13219	547	13	justification	justification	NOUN
taxlaw-13219	547	14	”	"	PUNCT
taxlaw-13219	547	15	for	for	ADP
taxlaw-13219	547	16	the	the	DET
taxlaw-13219	547	17	corporate	corporate	ADJ
taxlaw-13219	547	18	tax	tax	NOUN
taxlaw-13219	547	19	has	have	VERB
taxlaw-13219	547	20	two	two	NUM
taxlaw-13219	547	21	versions	version	NOUN
taxlaw-13219	547	22	.	.	PUNCT
taxlaw-13219	548	1	under	under	ADP
taxlaw-13219	548	2	the	the	DET
taxlaw-13219	548	3	principle	principle	ADJ
taxlaw-13219	548	4	version	version	NOUN
taxlaw-13219	548	5	,	,	PUNCT
taxlaw-13219	548	6	the	the	DET
taxlaw-13219	548	7	use	use	NOUN
taxlaw-13219	548	8	of	of	ADP
taxlaw-13219	548	9	publicly	publicly	ADV
taxlaw-13219	548	10	traded	trade	VERB
taxlaw-13219	548	11	corporations	corporation	NOUN
taxlaw-13219	548	12	is	be	AUX
taxlaw-13219	548	13	sufficiently	sufficiently	ADV
taxlaw-13219	548	14	inelastic	inelastic	ADJ
taxlaw-13219	548	15	,	,	PUNCT
taxlaw-13219	548	16	96	96	NUM
taxlaw-13219	548	17	under	under	ADP
taxlaw-13219	548	18	check	check	NOUN
taxlaw-13219	548	19	-	-	PUNCT
taxlaw-13219	548	20	the	the	DET
taxlaw-13219	548	21	-	-	PUNCT
taxlaw-13219	548	22	box	box	NOUN
taxlaw-13219	548	23	regulation	regulation	NOUN
taxlaw-13219	548	24	non	non	ADJ
taxlaw-13219	548	25	-	-	ADJ
taxlaw-13219	548	26	incorporated	incorporated	ADJ
taxlaw-13219	548	27	entities	entity	NOUN
taxlaw-13219	548	28	,	,	PUNCT
taxlaw-13219	548	29	if	if	SCONJ
taxlaw-13219	548	30	not	not	PART
taxlaw-13219	548	31	publicly	publicly	ADV
taxlaw-13219	548	32	traded	trade	VERB
taxlaw-13219	548	33	,	,	PUNCT
taxlaw-13219	548	34	can	can	AUX
taxlaw-13219	548	35	elect	elect	VERB
taxlaw-13219	548	36	either	either	CCONJ
taxlaw-13219	548	37	corporate	corporate	ADJ
taxlaw-13219	548	38	or	or	CCONJ
taxlaw-13219	548	39	non	non	ADJ
taxlaw-13219	548	40	-	-	ADJ
taxlaw-13219	548	41	corporate	corporate	ADJ
taxlaw-13219	548	42	classification	classification	NOUN
taxlaw-13219	548	43	for	for	ADP
taxlaw-13219	548	44	tax	tax	NOUN
taxlaw-13219	548	45	purposes	purpose	NOUN
taxlaw-13219	548	46	and	and	CCONJ
taxlaw-13219	548	47	taxpayers	taxpayer	NOUN
taxlaw-13219	548	48	typically	typically	ADV
taxlaw-13219	548	49	want	want	VERB
taxlaw-13219	548	50	to	to	PART
taxlaw-13219	548	51	avoid	avoid	VERB
taxlaw-13219	548	52	ccorporation	ccorporation	NOUN
taxlaw-13219	548	53	status	status	NOUN
taxlaw-13219	548	54	.	.	PUNCT
taxlaw-13219	549	1	see	see	VERB
taxlaw-13219	549	2	treas	treas	PROPN
taxlaw-13219	549	3	.	.	PUNCT
taxlaw-13219	550	1	reg	reg	PROPN
taxlaw-13219	550	2	.	.	PUNCT
taxlaw-13219	551	1	§	§	PROPN
taxlaw-13219	551	2	301.7701	301.7701	NUM
taxlaw-13219	551	3	-	-	SYM
taxlaw-13219	551	4	1	1	NUM
taxlaw-13219	551	5	;	;	PUNCT
taxlaw-13219	551	6	and	and	CCONJ
taxlaw-13219	551	7	see	see	VERB
taxlaw-13219	551	8	caron	caron	PROPN
taxlaw-13219	551	9	,	,	PUNCT
taxlaw-13219	551	10	supra	supra	PROPN
taxlaw-13219	551	11	note	note	NOUN
taxlaw-13219	551	12	1	1	NUM
taxlaw-13219	551	13	.	.	NUM
taxlaw-13219	551	14	97	97	NUM
taxlaw-13219	551	15	for	for	ADP
taxlaw-13219	551	16	example	example	NOUN
taxlaw-13219	551	17	,	,	PUNCT
taxlaw-13219	551	18	jensen	jensen	PROPN
taxlaw-13219	551	19	&	&	CCONJ
taxlaw-13219	551	20	meckling	meckling	PROPN
taxlaw-13219	551	21	,	,	PUNCT
taxlaw-13219	551	22	supra	supra	PROPN
taxlaw-13219	551	23	note	note	PROPN
taxlaw-13219	551	24	21	21	NUM
taxlaw-13219	551	25	,	,	PUNCT
taxlaw-13219	551	26	at	at	ADP
taxlaw-13219	551	27	309	309	NUM
taxlaw-13219	551	28	(	(	PUNCT
taxlaw-13219	551	29	“	"	PUNCT
taxlaw-13219	551	30	since	since	SCONJ
taxlaw-13219	551	31	the	the	DET
taxlaw-13219	551	32	relationship	relationship	NOUN
taxlaw-13219	551	33	between	between	ADP
taxlaw-13219	551	34	the	the	DET
taxlaw-13219	551	35	stockholders	stockholder	NOUN
taxlaw-13219	551	36	and	and	CCONJ
taxlaw-13219	551	37	manager	manager	NOUN
taxlaw-13219	551	38	of	of	ADP
taxlaw-13219	551	39	a	a	DET
taxlaw-13219	551	40	corporation	corporation	NOUN
taxlaw-13219	551	41	fit	fit	VERB
taxlaw-13219	551	42	the	the	DET
taxlaw-13219	551	43	definition	definition	NOUN
taxlaw-13219	551	44	of	of	ADP
taxlaw-13219	551	45	a	a	DET
taxlaw-13219	551	46	pure	pure	ADJ
taxlaw-13219	551	47	agency	agency	NOUN
taxlaw-13219	551	48	relationship	relationship	NOUN
taxlaw-13219	551	49	it	it	PRON
taxlaw-13219	551	50	should	should	AUX
taxlaw-13219	551	51	be	be	AUX
taxlaw-13219	551	52	no	no	DET
taxlaw-13219	551	53	surprise	surprise	NOUN
taxlaw-13219	551	54	to	to	PART
taxlaw-13219	551	55	discover	discover	VERB
taxlaw-13219	551	56	that	that	SCONJ
taxlaw-13219	551	57	the	the	DET
taxlaw-13219	551	58	issues	issue	NOUN
taxlaw-13219	551	59	associated	associate	VERB
taxlaw-13219	551	60	with	with	ADP
taxlaw-13219	551	61	the	the	DET
taxlaw-13219	551	62	‘	'	PUNCT
taxlaw-13219	551	63	separation	separation	NOUN
taxlaw-13219	551	64	of	of	ADP
taxlaw-13219	551	65	ownership	ownership	NOUN
taxlaw-13219	551	66	and	and	CCONJ
taxlaw-13219	551	67	control	control	NOUN
taxlaw-13219	551	68	’	'	PUNCT
taxlaw-13219	551	69	in	in	ADP
taxlaw-13219	551	70	the	the	DET
taxlaw-13219	551	71	modern	modern	ADJ
taxlaw-13219	551	72	diffuse	diffuse	PROPN
taxlaw-13219	551	73	ownership	ownership	NOUN
taxlaw-13219	551	74	corporation	corporation	NOUN
taxlaw-13219	551	75	are	be	AUX
taxlaw-13219	551	76	intimately	intimately	ADV
taxlaw-13219	551	77	associated	associate	VERB
taxlaw-13219	551	78	with	with	ADP
taxlaw-13219	551	79	the	the	DET
taxlaw-13219	551	80	general	general	ADJ
taxlaw-13219	551	81	problem	problem	NOUN
taxlaw-13219	551	82	of	of	ADP
taxlaw-13219	551	83	agency	agency	NOUN
taxlaw-13219	551	84	”	"	PUNCT
taxlaw-13219	551	85	)	)	PUNCT
taxlaw-13219	551	86	;	;	PUNCT
taxlaw-13219	551	87	eugene	eugene	PROPN
taxlaw-13219	551	88	f.	f.	PROPN
taxlaw-13219	551	89	fama	fama	PROPN
taxlaw-13219	551	90	&	&	CCONJ
taxlaw-13219	551	91	michael	michael	PROPN
taxlaw-13219	551	92	c.	c.	PROPN
taxlaw-13219	551	93	jensen	jensen	PROPN
taxlaw-13219	551	94	,	,	PUNCT
taxlaw-13219	551	95	agency	agency	NOUN
taxlaw-13219	551	96	problems	problem	NOUN
taxlaw-13219	551	97	and	and	CCONJ
taxlaw-13219	551	98	residual	residual	ADJ
taxlaw-13219	551	99	claims	claim	NOUN
taxlaw-13219	551	100	,	,	PUNCT
taxlaw-13219	551	101	26	26	NUM
taxlaw-13219	551	102	j.	j.	PROPN
taxlaw-13219	551	103	l.	l.	PROPN
taxlaw-13219	551	104	&	&	CCONJ
taxlaw-13219	551	105	econ	econ	PROPN
taxlaw-13219	551	106	327	327	NUM
taxlaw-13219	551	107	,	,	PUNCT
taxlaw-13219	551	108	332	332	NUM
taxlaw-13219	551	109	(	(	PUNCT
taxlaw-13219	551	110	1983	1983	NUM
taxlaw-13219	551	111	)	)	PUNCT
taxlaw-13219	551	112	(	(	PUNCT
taxlaw-13219	551	113	“	"	PUNCT
taxlaw-13219	551	114	for	for	ADP
taxlaw-13219	551	115	control	control	NOUN
taxlaw-13219	551	116	of	of	ADP
taxlaw-13219	551	117	the	the	DET
taxlaw-13219	551	118	agency	agency	NOUN
taxlaw-13219	551	119	problems	problem	NOUN
taxlaw-13219	551	120	in	in	ADP
taxlaw-13219	551	121	the	the	DET
taxlaw-13219	551	122	decision	decision	NOUN
taxlaw-13219	551	123	process	process	NOUN
taxlaw-13219	551	124	,	,	PUNCT
taxlaw-13219	551	125	the	the	DET
taxlaw-13219	551	126	common	common	ADJ
taxlaw-13219	551	127	characteristic	characteristic	NOUN
taxlaw-13219	551	128	of	of	ADP
taxlaw-13219	551	129	the	the	DET
taxlaw-13219	551	130	residual	residual	ADJ
taxlaw-13219	551	131	claims	claim	NOUN
taxlaw-13219	551	132	of	of	ADP
taxlaw-13219	551	133	proprietorships	proprietorship	NOUN
taxlaw-13219	551	134	,	,	PUNCT
taxlaw-13219	551	135	partnerships	partnership	NOUN
taxlaw-13219	551	136	,	,	PUNCT
taxlaw-13219	551	137	and	and	CCONJ
taxlaw-13219	551	138	closed	close	VERB
taxlaw-13219	551	139	corporations	corporation	NOUN
taxlaw-13219	551	140	that	that	PRON
taxlaw-13219	551	141	distinguishes	distinguish	VERB
taxlaw-13219	551	142	them	they	PRON
taxlaw-13219	551	143	from	from	ADP
taxlaw-13219	551	144	open	open	ADJ
taxlaw-13219	551	145	corporations	corporation	NOUN
taxlaw-13219	551	146	is	be	AUX
taxlaw-13219	551	147	that	that	SCONJ
taxlaw-13219	551	148	the	the	DET
taxlaw-13219	551	149	residual	residual	ADJ
taxlaw-13219	551	150	claims	claim	NOUN
taxlaw-13219	551	151	are	be	AUX
taxlaw-13219	551	152	largely	largely	ADV
taxlaw-13219	551	153	restricted	restrict	VERB
taxlaw-13219	551	154	to	to	ADP
taxlaw-13219	551	155	important	important	ADJ
taxlaw-13219	551	156	decision	decision	NOUN
taxlaw-13219	551	157	agents	agent	NOUN
taxlaw-13219	551	158	.	.	PUNCT
taxlaw-13219	552	1	this	this	DET
taxlaw-13219	552	2	restriction	restriction	NOUN
taxlaw-13219	552	3	avoids	avoid	VERB
taxlaw-13219	552	4	the	the	DET
taxlaw-13219	552	5	agency	agency	NOUN
taxlaw-13219	552	6	problems	problem	NOUN
taxlaw-13219	552	7	between	between	ADP
taxlaw-13219	552	8	residual	residual	ADJ
taxlaw-13219	552	9	claimants	claimant	NOUN
taxlaw-13219	552	10	and	and	CCONJ
taxlaw-13219	552	11	decision	decision	NOUN
taxlaw-13219	552	12	agents	agent	NOUN
taxlaw-13219	552	13	that	that	PRON
taxlaw-13219	552	14	arise	arise	VERB
taxlaw-13219	552	15	because	because	SCONJ
taxlaw-13219	552	16	of	of	ADP
taxlaw-13219	552	17	separation	separation	NOUN
taxlaw-13219	552	18	of	of	ADP
taxlaw-13219	552	19	risk	risk	NOUN
taxlaw-13219	552	20	-	-	PUNCT
taxlaw-13219	552	21	bearing	bear	VERB
taxlaw-13219	552	22	and	and	CCONJ
taxlaw-13219	552	23	decision	decision	NOUN
taxlaw-13219	552	24	functions	function	NOUN
taxlaw-13219	552	25	in	in	ADP
taxlaw-13219	552	26	open	open	ADJ
taxlaw-13219	552	27	corporations	corporation	NOUN
taxlaw-13219	552	28	.	.	PUNCT
taxlaw-13219	553	1	thus	thus	ADV
taxlaw-13219	553	2	,	,	PUNCT
taxlaw-13219	553	3	costly	costly	ADJ
taxlaw-13219	553	4	mechanisms	mechanism	NOUN
taxlaw-13219	553	5	for	for	ADP
taxlaw-13219	553	6	separating	separate	VERB
taxlaw-13219	553	7	the	the	DET
taxlaw-13219	553	8	management	management	NOUN
taxlaw-13219	553	9	and	and	CCONJ
taxlaw-13219	553	10	control	control	NOUN
taxlaw-13219	553	11	of	of	ADP
taxlaw-13219	553	12	decisions	decision	NOUN
taxlaw-13219	553	13	are	be	AUX
taxlaw-13219	553	14	avoided	avoid	VERB
taxlaw-13219	553	15	”	"	PUNCT
taxlaw-13219	553	16	)	)	PUNCT
taxlaw-13219	553	17	.	.	PUNCT
taxlaw-13219	554	1	for	for	ADP
taxlaw-13219	554	2	the	the	DET
taxlaw-13219	554	3	approach	approach	NOUN
taxlaw-13219	554	4	,	,	PUNCT
taxlaw-13219	554	5	under	under	ADP
taxlaw-13219	554	6	which	which	PRON
taxlaw-13219	554	7	while	while	SCONJ
taxlaw-13219	554	8	the	the	DET
taxlaw-13219	554	9	agency	agency	NOUN
taxlaw-13219	554	10	costs	cost	NOUN
taxlaw-13219	554	11	caused	cause	VERB
taxlaw-13219	554	12	by	by	ADP
taxlaw-13219	554	13	the	the	DET
taxlaw-13219	554	14	separation	separation	NOUN
taxlaw-13219	554	15	of	of	ADP
taxlaw-13219	554	16	ownership	ownership	NOUN
taxlaw-13219	554	17	and	and	CCONJ
taxlaw-13219	554	18	management	management	NOUN
taxlaw-13219	554	19	may	may	AUX
taxlaw-13219	554	20	be	be	AUX
taxlaw-13219	554	21	reduced	reduce	VERB
taxlaw-13219	554	22	to	to	ADP
taxlaw-13219	554	23	some	some	DET
taxlaw-13219	554	24	extent	extent	NOUN
taxlaw-13219	554	25	in	in	ADP
taxlaw-13219	554	26	family	family	NOUN
taxlaw-13219	554	27	firms	firm	NOUN
taxlaw-13219	554	28	,	,	PUNCT
taxlaw-13219	554	29	other	other	ADJ
taxlaw-13219	554	30	types	type	NOUN
taxlaw-13219	554	31	of	of	ADP
taxlaw-13219	554	32	problems	problem	NOUN
taxlaw-13219	554	33	arise	arise	VERB
taxlaw-13219	554	34	,	,	PUNCT
taxlaw-13219	554	35	see	see	VERB
taxlaw-13219	554	36	william	william	PROPN
taxlaw-13219	554	37	s.	s.	PROPN
taxlaw-13219	554	38	schulze	schulze	PROPN
taxlaw-13219	554	39	,	,	PUNCT
taxlaw-13219	554	40	michael	michael	PROPN
taxlaw-13219	554	41	h.	h.	PROPN
taxlaw-13219	554	42	lubatkin	lubatkin	PROPN
taxlaw-13219	554	43	,	,	PUNCT
taxlaw-13219	554	44	richard	richard	PROPN
taxlaw-13219	554	45	n.	n.	PROPN
taxlaw-13219	554	46	dino	dino	PROPN
taxlaw-13219	554	47	,	,	PUNCT
taxlaw-13219	554	48	&	&	CCONJ
taxlaw-13219	554	49	ann	ann	PROPN
taxlaw-13219	554	50	k.	k.	PROPN
taxlaw-13219	554	51	buchholtz	buchholtz	PROPN
taxlaw-13219	554	52	,	,	PUNCT
taxlaw-13219	554	53	agency	agency	NOUN
taxlaw-13219	554	54	relationships	relationship	NOUN
taxlaw-13219	554	55	in	in	ADP
taxlaw-13219	554	56	family	family	NOUN
taxlaw-13219	554	57	firms	firm	NOUN
taxlaw-13219	554	58	:	:	PUNCT
taxlaw-13219	554	59	theory	theory	NOUN
taxlaw-13219	554	60	and	and	CCONJ
taxlaw-13219	554	61	evidence	evidence	NOUN
taxlaw-13219	554	62	,	,	PUNCT
taxlaw-13219	554	63	12	12	NUM
taxlaw-13219	554	64	org	org	NOUN
taxlaw-13219	554	65	.	.	PUNCT
taxlaw-13219	555	1	sci	sci	PROPN
taxlaw-13219	555	2	99	99	NUM
taxlaw-13219	555	3	,	,	PUNCT
taxlaw-13219	555	4	108	108	NUM
taxlaw-13219	555	5	(	(	PUNCT
taxlaw-13219	555	6	2001	2001	NUM
taxlaw-13219	555	7	)	)	PUNCT
taxlaw-13219	555	8	(	(	PUNCT
taxlaw-13219	555	9	“	"	PUNCT
taxlaw-13219	555	10	we	we	PRON
taxlaw-13219	555	11	attempt	attempt	VERB
taxlaw-13219	555	12	to	to	PART
taxlaw-13219	555	13	explain	explain	VERB
taxlaw-13219	555	14	why	why	SCONJ
taxlaw-13219	555	15	private	private	ADJ
taxlaw-13219	555	16	ownership	ownership	NOUN
taxlaw-13219	555	17	,	,	PUNCT
taxlaw-13219	555	18	owner	owner	NOUN
taxlaw-13219	555	19	management	management	NOUN
taxlaw-13219	555	20	,	,	PUNCT
taxlaw-13219	555	21	and	and	CCONJ
taxlaw-13219	555	22	family	family	NOUN
taxlaw-13219	555	23	do	do	AUX
taxlaw-13219	555	24	not	not	PART
taxlaw-13219	555	25	eliminate	eliminate	VERB
taxlaw-13219	555	26	the	the	DET
taxlaw-13219	555	27	agency	agency	NOUN
taxlaw-13219	555	28	costs	cost	NOUN
taxlaw-13219	555	29	of	of	ADP
taxlaw-13219	555	30	ownership	ownership	NOUN
taxlaw-13219	555	31	.	.	PUNCT
taxlaw-13219	556	1	drawing	draw	VERB
taxlaw-13219	556	2	on	on	ADP
taxlaw-13219	556	3	various	various	ADJ
taxlaw-13219	556	4	economic	economic	ADJ
taxlaw-13219	556	5	theories	theory	NOUN
taxlaw-13219	556	6	,	,	PUNCT
taxlaw-13219	556	7	we	we	PRON
taxlaw-13219	556	8	describe	describe	VERB
taxlaw-13219	556	9	problems	problem	NOUN
taxlaw-13219	556	10	that	that	PRON
taxlaw-13219	556	11	accompany	accompany	VERB
taxlaw-13219	556	12	private	private	ADJ
taxlaw-13219	556	13	ownership	ownership	NOUN
taxlaw-13219	556	14	and	and	CCONJ
taxlaw-13219	556	15	owner	owner	NOUN
taxlaw-13219	556	16	management	management	NOUN
taxlaw-13219	556	17	,	,	PUNCT
taxlaw-13219	556	18	noting	note	VERB
taxlaw-13219	556	19	that	that	SCONJ
taxlaw-13219	556	20	each	each	PRON
taxlaw-13219	556	21	exposes	expose	VERB
taxlaw-13219	556	22	the	the	DET
taxlaw-13219	556	23	firm	firm	NOUN
taxlaw-13219	556	24	to	to	PART
taxlaw-13219	556	25	agency	agency	NOUN
taxlaw-13219	556	26	problems	problem	NOUN
taxlaw-13219	556	27	that	that	PRON
taxlaw-13219	556	28	are	be	AUX
taxlaw-13219	556	29	overlooked	overlook	VERB
taxlaw-13219	556	30	by	by	ADP
taxlaw-13219	556	31	the	the	DET
taxlaw-13219	556	32	j	j	PROPN
taxlaw-13219	556	33	/	/	SYM
taxlaw-13219	556	34	m	m	PROPN
taxlaw-13219	556	35	model	model	NOUN
taxlaw-13219	556	36	”	"	PUNCT
taxlaw-13219	556	37	)	)	PUNCT
taxlaw-13219	556	38	.	.	PUNCT
taxlaw-13219	557	1	2024	2024	NUM
taxlaw-13219	557	2	]	]	PUNCT
taxlaw-13219	557	3	taxation	taxation	NOUN
taxlaw-13219	557	4	and	and	CCONJ
taxlaw-13219	557	5	corporate	corporate	ADJ
taxlaw-13219	557	6	governance	governance	NOUN
taxlaw-13219	557	7	79	79	NUM
taxlaw-13219	557	8	due	due	ADP
taxlaw-13219	557	9	to	to	ADP
taxlaw-13219	557	10	the	the	DET
taxlaw-13219	557	11	liquidity	liquidity	NOUN
taxlaw-13219	557	12	advantage	advantage	NOUN
taxlaw-13219	557	13	,	,	PUNCT
taxlaw-13219	557	14	to	to	PART
taxlaw-13219	557	15	make	make	VERB
taxlaw-13219	557	16	corporate	corporate	ADJ
taxlaw-13219	557	17	tax	tax	NOUN
taxlaw-13219	557	18	relatively	relatively	ADV
taxlaw-13219	557	19	efficient.98	efficient.98	ADV
taxlaw-13219	557	20	however	however	ADV
taxlaw-13219	557	21	,	,	PUNCT
taxlaw-13219	557	22	scholars	scholar	NOUN
taxlaw-13219	557	23	have	have	AUX
taxlaw-13219	557	24	rejected	reject	VERB
taxlaw-13219	557	25	this	this	DET
taxlaw-13219	557	26	rationale	rationale	NOUN
taxlaw-13219	557	27	since	since	SCONJ
taxlaw-13219	557	28	“	"	PUNCT
taxlaw-13219	557	29	mark	mark	NOUN
taxlaw-13219	557	30	to	to	ADP
taxlaw-13219	557	31	market	market	NOUN
taxlaw-13219	557	32	”	"	PUNCT
taxlaw-13219	557	33	taxation	taxation	NOUN
taxlaw-13219	557	34	also	also	ADV
taxlaw-13219	557	35	addresses	address	VERB
taxlaw-13219	557	36	the	the	DET
taxlaw-13219	557	37	liquidity	liquidity	NOUN
taxlaw-13219	557	38	advantage	advantage	NOUN
taxlaw-13219	557	39	inherent	inherent	ADJ
taxlaw-13219	557	40	in	in	ADP
taxlaw-13219	557	41	publicly	publicly	ADV
taxlaw-13219	557	42	-	-	PUNCT
taxlaw-13219	557	43	traded	trade	VERB
taxlaw-13219	557	44	stock	stock	NOUN
taxlaw-13219	557	45	and	and	CCONJ
taxlaw-13219	557	46	is	be	AUX
taxlaw-13219	557	47	directly	directly	ADV
taxlaw-13219	557	48	responsive	responsive	ADJ
taxlaw-13219	557	49	to	to	ADP
taxlaw-13219	557	50	such	such	ADJ
taxlaw-13219	557	51	advantage.99	advantage.99	NOUN
taxlaw-13219	557	52	in	in	ADP
taxlaw-13219	557	53	other	other	ADJ
taxlaw-13219	557	54	words	word	NOUN
taxlaw-13219	557	55	,	,	PUNCT
taxlaw-13219	557	56	this	this	DET
taxlaw-13219	557	57	rationale	rationale	NOUN
taxlaw-13219	557	58	is	be	AUX
taxlaw-13219	557	59	inconsistent	inconsistent	ADJ
taxlaw-13219	557	60	with	with	ADP
taxlaw-13219	557	61	the	the	DET
taxlaw-13219	557	62	fact	fact	NOUN
taxlaw-13219	557	63	that	that	SCONJ
taxlaw-13219	557	64	corporate	corporate	ADJ
taxlaw-13219	557	65	tax	tax	NOUN
taxlaw-13219	557	66	is	be	AUX
taxlaw-13219	557	67	based	base	VERB
taxlaw-13219	557	68	on	on	ADP
taxlaw-13219	557	69	the	the	DET
taxlaw-13219	557	70	corporate	corporate	ADJ
taxlaw-13219	557	71	income	income	NOUN
taxlaw-13219	557	72	,	,	PUNCT
taxlaw-13219	557	73	rather	rather	ADV
taxlaw-13219	557	74	than	than	ADP
taxlaw-13219	557	75	on	on	ADP
taxlaw-13219	557	76	liquidity	liquidity	NOUN
taxlaw-13219	557	77	factors	factor	NOUN
taxlaw-13219	557	78	,	,	PUNCT
taxlaw-13219	557	79	such	such	ADJ
taxlaw-13219	557	80	as	as	ADP
taxlaw-13219	557	81	the	the	DET
taxlaw-13219	557	82	value	value	NOUN
taxlaw-13219	557	83	of	of	ADP
taxlaw-13219	557	84	the	the	DET
taxlaw-13219	557	85	stocks	stock	NOUN
taxlaw-13219	557	86	.	.	PUNCT
taxlaw-13219	558	1	under	under	ADP
taxlaw-13219	558	2	the	the	DET
taxlaw-13219	558	3	second	second	ADJ
taxlaw-13219	558	4	version	version	NOUN
taxlaw-13219	558	5	of	of	ADP
taxlaw-13219	558	6	the	the	DET
taxlaw-13219	558	7	“	"	PUNCT
taxlaw-13219	558	8	economic	economic	ADJ
taxlaw-13219	558	9	justification	justification	NOUN
taxlaw-13219	558	10	,	,	PUNCT
taxlaw-13219	558	11	”	"	PUNCT
taxlaw-13219	558	12	corporate	corporate	ADJ
taxlaw-13219	558	13	tax	tax	NOUN
taxlaw-13219	558	14	can	can	AUX
taxlaw-13219	558	15	be	be	AUX
taxlaw-13219	558	16	viewed	view	VERB
taxlaw-13219	558	17	as	as	ADP
taxlaw-13219	558	18	a	a	DET
taxlaw-13219	558	19	pigouvian	pigouvian	ADJ
taxlaw-13219	558	20	tax	tax	NOUN
taxlaw-13219	558	21	that	that	PRON
taxlaw-13219	558	22	is	be	AUX
taxlaw-13219	558	23	imposed	impose	VERB
taxlaw-13219	558	24	on	on	ADP
taxlaw-13219	558	25	corporations	corporation	NOUN
taxlaw-13219	558	26	due	due	ADP
taxlaw-13219	558	27	to	to	ADP
taxlaw-13219	558	28	the	the	DET
taxlaw-13219	558	29	externalities	externality	NOUN
taxlaw-13219	558	30	of	of	ADP
taxlaw-13219	558	31	limited	limited	ADJ
taxlaw-13219	558	32	liability	liability	NOUN
taxlaw-13219	558	33	.	.	PUNCT
taxlaw-13219	559	1	this	this	DET
taxlaw-13219	559	2	rationale	rationale	NOUN
taxlaw-13219	559	3	is	be	AUX
taxlaw-13219	559	4	inconsistent	inconsistent	ADJ
taxlaw-13219	559	5	both	both	CCONJ
taxlaw-13219	559	6	with	with	ADP
taxlaw-13219	559	7	the	the	DET
taxlaw-13219	559	8	current	current	ADJ
taxlaw-13219	559	9	scope	scope	NOUN
taxlaw-13219	559	10	of	of	ADP
taxlaw-13219	559	11	corporate	corporate	ADJ
taxlaw-13219	559	12	tax	tax	NOUN
taxlaw-13219	559	13	,	,	PUNCT
taxlaw-13219	559	14	which	which	PRON
taxlaw-13219	559	15	does	do	AUX
taxlaw-13219	559	16	not	not	PART
taxlaw-13219	559	17	apply	apply	VERB
taxlaw-13219	559	18	to	to	ADP
taxlaw-13219	559	19	many	many	ADJ
taxlaw-13219	559	20	entities	entity	NOUN
taxlaw-13219	559	21	with	with	ADP
taxlaw-13219	559	22	limited	limited	ADJ
taxlaw-13219	559	23	liability	liability	NOUN
taxlaw-13219	559	24	(	(	PUNCT
taxlaw-13219	559	25	e.g.	e.g.	ADV
taxlaw-13219	559	26	,	,	PUNCT
taxlaw-13219	559	27	llcs	llcs	NOUN
taxlaw-13219	559	28	or	or	CCONJ
taxlaw-13219	559	29	s	s	NOUN
taxlaw-13219	559	30	corporations	corporation	NOUN
taxlaw-13219	559	31	)	)	PUNCT
taxlaw-13219	559	32	and	and	CCONJ
taxlaw-13219	559	33	with	with	ADP
taxlaw-13219	559	34	the	the	DET
taxlaw-13219	559	35	fact	fact	NOUN
taxlaw-13219	559	36	that	that	SCONJ
taxlaw-13219	559	37	corporate	corporate	ADJ
taxlaw-13219	559	38	tax	tax	NOUN
taxlaw-13219	559	39	is	be	AUX
taxlaw-13219	559	40	based	base	VERB
taxlaw-13219	559	41	on	on	ADP
taxlaw-13219	559	42	the	the	DET
taxlaw-13219	559	43	corporate	corporate	ADJ
taxlaw-13219	559	44	income	income	NOUN
taxlaw-13219	559	45	,	,	PUNCT
taxlaw-13219	559	46	rather	rather	ADV
taxlaw-13219	559	47	than	than	ADP
taxlaw-13219	559	48	on	on	ADP
taxlaw-13219	559	49	factors	factor	NOUN
taxlaw-13219	559	50	which	which	PRON
taxlaw-13219	559	51	better	well	ADV
taxlaw-13219	559	52	reflect	reflect	VERB
taxlaw-13219	559	53	the	the	DET
taxlaw-13219	559	54	externalities	externality	NOUN
taxlaw-13219	559	55	of	of	ADP
taxlaw-13219	559	56	limited	limited	ADJ
taxlaw-13219	559	57	liability	liability	NOUN
taxlaw-13219	559	58	(	(	PUNCT
taxlaw-13219	559	59	e.g.	e.g.	ADV
taxlaw-13219	559	60	,	,	PUNCT
taxlaw-13219	559	61	basing	base	VERB
taxlaw-13219	559	62	the	the	DET
taxlaw-13219	559	63	tax	tax	NOUN
taxlaw-13219	559	64	according	accord	VERB
taxlaw-13219	559	65	to	to	ADP
taxlaw-13219	559	66	the	the	DET
taxlaw-13219	559	67	risk	risk	NOUN
taxlaw-13219	559	68	for	for	ADP
taxlaw-13219	559	69	insolvency	insolvency	NOUN
taxlaw-13219	559	70	)	)	PUNCT
taxlaw-13219	559	71	.	.	PUNCT
taxlaw-13219	560	1	armed	arm	VERB
taxlaw-13219	560	2	with	with	ADP
taxlaw-13219	560	3	the	the	DET
taxlaw-13219	560	4	new	new	ADJ
taxlaw-13219	560	5	understanding	understanding	NOUN
taxlaw-13219	560	6	of	of	ADP
taxlaw-13219	560	7	the	the	DET
taxlaw-13219	560	8	corporate	corporate	ADJ
taxlaw-13219	560	9	tax	tax	NOUN
taxlaw-13219	560	10	,	,	PUNCT
taxlaw-13219	560	11	we	we	PRON
taxlaw-13219	560	12	can	can	AUX
taxlaw-13219	560	13	reshape	reshape	VERB
taxlaw-13219	560	14	the	the	DET
taxlaw-13219	560	15	economic	economic	ADJ
taxlaw-13219	560	16	justification	justification	NOUN
taxlaw-13219	560	17	and	and	CCONJ
taxlaw-13219	560	18	name	name	VERB
taxlaw-13219	560	19	it	it	PRON
taxlaw-13219	560	20	the	the	DET
taxlaw-13219	560	21	“	"	PUNCT
taxlaw-13219	560	22	the	the	DET
taxlaw-13219	560	23	governance	governance	NOUN
taxlaw-13219	560	24	approach	approach	NOUN
taxlaw-13219	560	25	to	to	ADP
taxlaw-13219	560	26	the	the	DET
taxlaw-13219	560	27	economic	economic	ADJ
taxlaw-13219	560	28	justification	justification	NOUN
taxlaw-13219	560	29	.	.	PUNCT
taxlaw-13219	560	30	”	"	PUNCT
taxlaw-13219	561	1	the	the	DET
taxlaw-13219	561	2	goal	goal	NOUN
taxlaw-13219	561	3	of	of	ADP
taxlaw-13219	561	4	corporate	corporate	ADJ
taxlaw-13219	561	5	tax	tax	NOUN
taxlaw-13219	561	6	,	,	PUNCT
taxlaw-13219	561	7	according	accord	VERB
taxlaw-13219	561	8	to	to	ADP
taxlaw-13219	561	9	this	this	DET
taxlaw-13219	561	10	justification	justification	NOUN
taxlaw-13219	561	11	,	,	PUNCT
taxlaw-13219	561	12	is	be	AUX
taxlaw-13219	561	13	to	to	PART
taxlaw-13219	561	14	maximize	maximize	VERB
taxlaw-13219	561	15	economic	economic	ADJ
taxlaw-13219	561	16	welfare	welfare	NOUN
taxlaw-13219	561	17	.	.	PUNCT
taxlaw-13219	562	1	corporate	corporate	ADJ
taxlaw-13219	562	2	tax	tax	NOUN
taxlaw-13219	562	3	is	be	AUX
taxlaw-13219	562	4	an	an	DET
taxlaw-13219	562	5	efficient	efficient	ADJ
taxlaw-13219	562	6	vehicle	vehicle	NOUN
taxlaw-13219	562	7	to	to	PART
taxlaw-13219	562	8	collect	collect	VERB
taxlaw-13219	562	9	taxes	taxis	NOUN
taxlaw-13219	562	10	,	,	PUNCT
taxlaw-13219	562	11	since	since	SCONJ
taxlaw-13219	562	12	tax	tax	NOUN
taxlaw-13219	562	13	authorities	authority	NOUN
taxlaw-13219	562	14	do	do	AUX
taxlaw-13219	562	15	not	not	PART
taxlaw-13219	562	16	only	only	ADV
taxlaw-13219	562	17	collect	collect	VERB
taxlaw-13219	562	18	taxes	taxis	NOUN
taxlaw-13219	562	19	for	for	ADP
taxlaw-13219	562	20	the	the	DET
taxlaw-13219	562	21	government	government	NOUN
taxlaw-13219	562	22	,	,	PUNCT
taxlaw-13219	562	23	but	but	CCONJ
taxlaw-13219	562	24	also	also	ADV
taxlaw-13219	562	25	provide	provide	VERB
taxlaw-13219	562	26	governance	governance	NOUN
taxlaw-13219	562	27	services	service	NOUN
taxlaw-13219	562	28	to	to	ADP
taxlaw-13219	562	29	the	the	DET
taxlaw-13219	562	30	investors	investor	NOUN
taxlaw-13219	562	31	.	.	PUNCT
taxlaw-13219	563	1	in	in	ADP
taxlaw-13219	563	2	this	this	DET
taxlaw-13219	563	3	perspective	perspective	NOUN
taxlaw-13219	563	4	,	,	PUNCT
taxlaw-13219	563	5	the	the	DET
taxlaw-13219	563	6	governance	governance	NOUN
taxlaw-13219	563	7	functions	function	NOUN
taxlaw-13219	563	8	of	of	ADP
taxlaw-13219	563	9	corporate	corporate	ADJ
taxlaw-13219	563	10	tax	tax	NOUN
taxlaw-13219	563	11	can	can	AUX
taxlaw-13219	563	12	be	be	AUX
taxlaw-13219	563	13	viewed	view	VERB
taxlaw-13219	563	14	as	as	ADP
taxlaw-13219	563	15	positive	positive	ADJ
taxlaw-13219	563	16	“	"	PUNCT
taxlaw-13219	563	17	externalities	externality	NOUN
taxlaw-13219	563	18	”	"	PUNCT
taxlaw-13219	563	19	of	of	ADP
taxlaw-13219	563	20	the	the	DET
taxlaw-13219	563	21	tax	tax	NOUN
taxlaw-13219	563	22	.	.	PUNCT
taxlaw-13219	564	1	while	while	SCONJ
taxlaw-13219	564	2	other	other	ADJ
taxlaw-13219	564	3	methods	method	NOUN
taxlaw-13219	564	4	of	of	ADP
taxlaw-13219	564	5	taxation	taxation	NOUN
taxlaw-13219	564	6	of	of	ADP
taxlaw-13219	564	7	corporate	corporate	ADJ
taxlaw-13219	564	8	entities	entity	NOUN
taxlaw-13219	564	9	(	(	PUNCT
taxlaw-13219	564	10	e.g.	e.g.	ADV
taxlaw-13219	564	11	,	,	PUNCT
taxlaw-13219	564	12	mark	mark	VERB
taxlaw-13219	564	13	to	to	ADP
taxlaw-13219	564	14	market	market	NOUN
taxlaw-13219	564	15	)	)	PUNCT
taxlaw-13219	564	16	do	do	AUX
taxlaw-13219	564	17	not	not	PART
taxlaw-13219	564	18	provide	provide	VERB
taxlaw-13219	564	19	governance	governance	NOUN
taxlaw-13219	564	20	services	service	NOUN
taxlaw-13219	564	21	,	,	PUNCT
taxlaw-13219	564	22	corporate	corporate	ADJ
taxlaw-13219	564	23	tax	tax	NOUN
taxlaw-13219	564	24	does	do	VERB
taxlaw-13219	564	25	so	so	ADV
taxlaw-13219	564	26	.	.	PUNCT
taxlaw-13219	565	1	unlike	unlike	ADP
taxlaw-13219	565	2	the	the	DET
taxlaw-13219	565	3	“	"	PUNCT
taxlaw-13219	565	4	fee	fee	NOUN
taxlaw-13219	565	5	for	for	ADP
taxlaw-13219	565	6	services	service	NOUN
taxlaw-13219	565	7	”	"	PUNCT
taxlaw-13219	565	8	justification	justification	NOUN
taxlaw-13219	565	9	,	,	PUNCT
taxlaw-13219	565	10	“	"	PUNCT
taxlaw-13219	565	11	the	the	DET
taxlaw-13219	565	12	governance	governance	NOUN
taxlaw-13219	565	13	approach	approach	NOUN
taxlaw-13219	565	14	to	to	ADP
taxlaw-13219	565	15	the	the	DET
taxlaw-13219	565	16	economic	economic	ADJ
taxlaw-13219	565	17	justification	justification	NOUN
taxlaw-13219	565	18	”	"	PUNCT
taxlaw-13219	565	19	is	be	AUX
taxlaw-13219	565	20	concentrated	concentrate	VERB
taxlaw-13219	565	21	with	with	ADP
taxlaw-13219	565	22	more	more	ADJ
taxlaw-13219	565	23	than	than	ADP
taxlaw-13219	565	24	the	the	DET
taxlaw-13219	565	25	investors	investor	NOUN
taxlaw-13219	565	26	’	’	PART
taxlaw-13219	565	27	welfare	welfare	NOUN
taxlaw-13219	565	28	.	.	PUNCT
taxlaw-13219	566	1	while	while	SCONJ
taxlaw-13219	566	2	the	the	DET
taxlaw-13219	566	3	goal	goal	NOUN
taxlaw-13219	566	4	of	of	ADP
taxlaw-13219	566	5	the	the	DET
taxlaw-13219	566	6	investors	investor	NOUN
taxlaw-13219	566	7	is	be	AUX
taxlaw-13219	566	8	to	to	PART
taxlaw-13219	566	9	get	get	VERB
taxlaw-13219	566	10	the	the	DET
taxlaw-13219	566	11	highest	high	ADJ
taxlaw-13219	566	12	possible	possible	ADJ
taxlaw-13219	566	13	return	return	NOUN
taxlaw-13219	566	14	on	on	ADP
taxlaw-13219	566	15	their	their	PRON
taxlaw-13219	566	16	investment	investment	NOUN
taxlaw-13219	566	17	,	,	PUNCT
taxlaw-13219	566	18	the	the	DET
taxlaw-13219	566	19	goal	goal	NOUN
taxlaw-13219	566	20	of	of	ADP
taxlaw-13219	566	21	corporate	corporate	ADJ
taxlaw-13219	566	22	tax	tax	NOUN
taxlaw-13219	566	23	is	be	AUX
taxlaw-13219	566	24	to	to	PART
taxlaw-13219	566	25	maximize	maximize	VERB
taxlaw-13219	566	26	economic	economic	ADJ
taxlaw-13219	566	27	welfare.100	welfare.100	PROPN
taxlaw-13219	566	28	however	however	ADV
taxlaw-13219	566	29	,	,	PUNCT
taxlaw-13219	566	30	there	there	PRON
taxlaw-13219	566	31	is	be	VERB
taxlaw-13219	566	32	a	a	DET
taxlaw-13219	566	33	close	close	ADJ
taxlaw-13219	566	34	link	link	NOUN
taxlaw-13219	566	35	between	between	ADP
taxlaw-13219	566	36	corporate	corporate	ADJ
taxlaw-13219	566	37	governance	governance	NOUN
taxlaw-13219	566	38	and	and	CCONJ
taxlaw-13219	566	39	economic	economic	ADJ
taxlaw-13219	566	40	growth	growth	NOUN
taxlaw-13219	566	41	and	and	CCONJ
taxlaw-13219	566	42	,	,	PUNCT
taxlaw-13219	566	43	thus	thus	ADV
taxlaw-13219	566	44	,	,	PUNCT
taxlaw-13219	566	45	economic	economic	ADJ
taxlaw-13219	566	46	welfare	welfare	NOUN
taxlaw-13219	566	47	.	.	PUNCT
taxlaw-13219	567	1	economic	economic	ADJ
taxlaw-13219	567	2	welfare	welfare	NOUN
taxlaw-13219	567	3	(	(	PUNCT
taxlaw-13219	567	4	the	the	DET
taxlaw-13219	567	5	goal	goal	NOUN
taxlaw-13219	567	6	of	of	ADP
taxlaw-13219	567	7	corporate	corporate	ADJ
taxlaw-13219	567	8	tax	tax	NOUN
taxlaw-13219	567	9	)	)	PUNCT
taxlaw-13219	567	10	and	and	CCONJ
taxlaw-13219	567	11	improvement	improvement	NOUN
taxlaw-13219	567	12	in	in	ADP
taxlaw-13219	567	13	corporate	corporate	ADJ
taxlaw-13219	567	14	governance	governance	NOUN
taxlaw-13219	567	15	(	(	PUNCT
taxlaw-13219	567	16	the	the	DET
taxlaw-13219	567	17	claimed	claimed	ADJ
taxlaw-13219	567	18	effect	effect	NOUN
taxlaw-13219	567	19	of	of	ADP
taxlaw-13219	567	20	the	the	DET
taxlaw-13219	567	21	tax	tax	NOUN
taxlaw-13219	567	22	)	)	PUNCT
taxlaw-13219	567	23	are	be	AUX
taxlaw-13219	567	24	related	relate	VERB
taxlaw-13219	567	25	to	to	ADP
taxlaw-13219	567	26	each	each	DET
taxlaw-13219	567	27	other	other	ADJ
taxlaw-13219	567	28	primarily	primarily	ADV
taxlaw-13219	567	29	through	through	ADP
taxlaw-13219	567	30	finance.101	finance.101	PROPN
taxlaw-13219	567	31	the	the	DET
taxlaw-13219	567	32	link	link	NOUN
taxlaw-13219	567	33	between	between	ADP
taxlaw-13219	567	34	corporate	corporate	ADJ
taxlaw-13219	567	35	governance	governance	NOUN
taxlaw-13219	567	36	and	and	CCONJ
taxlaw-13219	567	37	economic	economic	ADJ
taxlaw-13219	567	38	growth	growth	NOUN
taxlaw-13219	567	39	,	,	PUNCT
taxlaw-13219	567	40	through	through	ADP
taxlaw-13219	567	41	finance	finance	NOUN
taxlaw-13219	567	42	,	,	PUNCT
taxlaw-13219	567	43	has	have	AUX
taxlaw-13219	567	44	been	be	AUX
taxlaw-13219	567	45	explained	explain	VERB
taxlaw-13219	567	46	as	as	SCONJ
taxlaw-13219	567	47	follows	follow	VERB
taxlaw-13219	567	48	:	:	PUNCT
taxlaw-13219	567	49	98	98	NUM
taxlaw-13219	567	50	rebecca	rebecca	PROPN
taxlaw-13219	567	51	s.	s.	PROPN
taxlaw-13219	567	52	rudnick	rudnick	PROPN
taxlaw-13219	567	53	,	,	PUNCT
taxlaw-13219	567	54	who	who	PRON
taxlaw-13219	567	55	should	should	AUX
taxlaw-13219	567	56	pay	pay	VERB
taxlaw-13219	567	57	the	the	DET
taxlaw-13219	567	58	corporate	corporate	ADJ
taxlaw-13219	567	59	tax	tax	NOUN
taxlaw-13219	567	60	in	in	ADP
taxlaw-13219	567	61	a	a	DET
taxlaw-13219	567	62	flat	flat	ADJ
taxlaw-13219	567	63	tax	tax	NOUN
taxlaw-13219	567	64	world	world	NOUN
taxlaw-13219	567	65	?	?	PUNCT
taxlaw-13219	567	66	,	,	PUNCT
taxlaw-13219	567	67	39	39	NUM
taxlaw-13219	567	68	case	case	NOUN
taxlaw-13219	567	69	w.	w.	NOUN
taxlaw-13219	567	70	rsrv	rsrv	VERB
taxlaw-13219	567	71	.	.	PUNCT
taxlaw-13219	568	1	l.	l.	PROPN
taxlaw-13219	568	2	rev	rev	PROPN
taxlaw-13219	568	3	.	.	PROPN
taxlaw-13219	569	1	965	965	NUM
taxlaw-13219	569	2	,	,	PUNCT
taxlaw-13219	569	3	985–86	985–86	NUM
taxlaw-13219	569	4	(	(	PUNCT
taxlaw-13219	569	5	1989	1989	NUM
taxlaw-13219	569	6	)	)	PUNCT
taxlaw-13219	569	7	.	.	PUNCT
taxlaw-13219	570	1	99	99	NUM
taxlaw-13219	570	2	charles	charles	PROPN
taxlaw-13219	570	3	delmotte	delmotte	PROPN
taxlaw-13219	570	4	&	&	CCONJ
taxlaw-13219	570	5	nick	nick	PROPN
taxlaw-13219	570	6	cowen	cowen	PROPN
taxlaw-13219	570	7	,	,	PUNCT
taxlaw-13219	570	8	the	the	DET
taxlaw-13219	570	9	mirage	mirage	NOUN
taxlaw-13219	570	10	of	of	ADP
taxlaw-13219	570	11	mark	mark	NOUN
taxlaw-13219	570	12	-	-	PUNCT
taxlaw-13219	570	13	to	to	ADP
taxlaw-13219	570	14	-	-	PUNCT
taxlaw-13219	570	15	market	market	NOUN
taxlaw-13219	570	16	:	:	PUNCT
taxlaw-13219	570	17	distributive	distributive	ADJ
taxlaw-13219	570	18	justice	justice	NOUN
taxlaw-13219	570	19	and	and	CCONJ
taxlaw-13219	570	20	alternatives	alternative	NOUN
taxlaw-13219	570	21	to	to	ADP
taxlaw-13219	570	22	capital	capital	NOUN
taxlaw-13219	570	23	taxation	taxation	NOUN
taxlaw-13219	570	24	,	,	PUNCT
taxlaw-13219	570	25	25	25	NUM
taxlaw-13219	570	26	critical	critical	ADJ
taxlaw-13219	570	27	rev.int	rev.int	NOUN
taxlaw-13219	570	28	’	'	PUNCT
taxlaw-13219	570	29	soc	soc	NOUN
taxlaw-13219	570	30	.	.	PUNCT
taxlaw-13219	570	31	&	&	CCONJ
taxlaw-13219	570	32	pol.phil	pol.phil	PROPN
taxlaw-13219	570	33	.	.	PROPN
taxlaw-13219	570	34	211	211	NUM
taxlaw-13219	570	35	,	,	PUNCT
taxlaw-13219	570	36	225	225	NUM
taxlaw-13219	570	37	-	-	SYM
taxlaw-13219	570	38	26	26	NUM
taxlaw-13219	570	39	(	(	PUNCT
taxlaw-13219	570	40	2022	2022	NUM
taxlaw-13219	570	41	)	)	PUNCT
taxlaw-13219	570	42	.	.	PUNCT
taxlaw-13219	571	1	100	100	NUM
taxlaw-13219	571	2	alessio	alessio	PROPN
taxlaw-13219	571	3	m.	m.	NOUN
taxlaw-13219	571	4	pacces	pacce	NOUN
taxlaw-13219	571	5	,	,	PUNCT
taxlaw-13219	571	6	rethinking	rethink	VERB
taxlaw-13219	571	7	corporate	corporate	ADJ
taxlaw-13219	571	8	governance	governance	NOUN
taxlaw-13219	571	9	:	:	PUNCT
taxlaw-13219	571	10	the	the	DET
taxlaw-13219	571	11	law	law	NOUN
taxlaw-13219	571	12	and	and	CCONJ
taxlaw-13219	571	13	economics	economic	NOUN
taxlaw-13219	571	14	of	of	ADP
taxlaw-13219	571	15	control	control	NOUN
taxlaw-13219	571	16	powers	power	NOUN
taxlaw-13219	571	17	1	1	NUM
taxlaw-13219	571	18	-	-	SYM
taxlaw-13219	571	19	2	2	NUM
taxlaw-13219	571	20	(	(	PUNCT
taxlaw-13219	571	21	2012	2012	NUM
taxlaw-13219	571	22	)	)	PUNCT
taxlaw-13219	571	23	;	;	PUNCT
taxlaw-13219	571	24	see	see	VERB
taxlaw-13219	571	25	also	also	ADV
taxlaw-13219	571	26	panayotis	panayotis	PROPN
taxlaw-13219	571	27	kapopoulos	kapopoulos	PROPN
taxlaw-13219	571	28	&	&	CCONJ
taxlaw-13219	571	29	sophia	sophia	PROPN
taxlaw-13219	571	30	lazaretou	lazaretou	PROPN
taxlaw-13219	571	31	,	,	PUNCT
taxlaw-13219	571	32	does	do	VERB
taxlaw-13219	571	33	corporate	corporate	ADJ
taxlaw-13219	571	34	ownership	ownership	NOUN
taxlaw-13219	571	35	structure	structure	NOUN
taxlaw-13219	571	36	matter	matter	NOUN
taxlaw-13219	571	37	for	for	ADP
taxlaw-13219	571	38	economic	economic	ADJ
taxlaw-13219	571	39	growth	growth	NOUN
taxlaw-13219	571	40	?	?	PUNCT
taxlaw-13219	572	1	a	a	DET
taxlaw-13219	572	2	cross‐country	cross‐country	NOUN
taxlaw-13219	572	3	analysis	analysis	NOUN
taxlaw-13219	572	4	,	,	PUNCT
taxlaw-13219	572	5	30	30	NUM
taxlaw-13219	572	6	managerial	managerial	ADJ
taxlaw-13219	572	7	&	&	CCONJ
taxlaw-13219	572	8	decision	decision	PROPN
taxlaw-13219	572	9	econ	econ	PROPN
taxlaw-13219	572	10	.	.	PUNCT
taxlaw-13219	572	11	155	155	NUM
taxlaw-13219	572	12	,	,	PUNCT
taxlaw-13219	572	13	155	155	NUM
taxlaw-13219	572	14	(	(	PUNCT
taxlaw-13219	572	15	2009	2009	NUM
taxlaw-13219	572	16	)	)	PUNCT
taxlaw-13219	572	17	(	(	PUNCT
taxlaw-13219	572	18	“	"	PUNCT
taxlaw-13219	572	19	corporate	corporate	ADJ
taxlaw-13219	572	20	governance	governance	NOUN
taxlaw-13219	572	21	features	feature	NOUN
taxlaw-13219	572	22	seem	seem	VERB
taxlaw-13219	572	23	to	to	PART
taxlaw-13219	572	24	be	be	AUX
taxlaw-13219	572	25	central	central	ADJ
taxlaw-13219	572	26	to	to	ADP
taxlaw-13219	572	27	the	the	DET
taxlaw-13219	572	28	dynamics	dynamic	NOUN
taxlaw-13219	572	29	by	by	ADP
taxlaw-13219	572	30	which	which	PRON
taxlaw-13219	572	31	successful	successful	ADJ
taxlaw-13219	572	32	firms	firm	NOUN
taxlaw-13219	572	33	and	and	CCONJ
taxlaw-13219	572	34	economies	economy	NOUN
taxlaw-13219	572	35	improve	improve	VERB
taxlaw-13219	572	36	their	their	PRON
taxlaw-13219	572	37	performance	performance	NOUN
taxlaw-13219	572	38	over	over	ADP
taxlaw-13219	572	39	time	time	NOUN
taxlaw-13219	572	40	as	as	ADV
taxlaw-13219	572	41	well	well	ADV
taxlaw-13219	572	42	as	as	ADP
taxlaw-13219	572	43	relative	relative	ADJ
taxlaw-13219	572	44	to	to	ADP
taxlaw-13219	572	45	each	each	DET
taxlaw-13219	572	46	other	other	ADJ
taxlaw-13219	572	47	”	"	PUNCT
taxlaw-13219	572	48	)	)	PUNCT
taxlaw-13219	572	49	.	.	PUNCT
taxlaw-13219	573	1	101	101	NUM
taxlaw-13219	573	2	pacces	pacce	NOUN
taxlaw-13219	573	3	,	,	PUNCT
taxlaw-13219	573	4	supra	supra	PROPN
taxlaw-13219	573	5	note	note	PROPN
taxlaw-13219	573	6	100	100	NUM
taxlaw-13219	573	7	,	,	PUNCT
taxlaw-13219	573	8	at	at	ADP
taxlaw-13219	573	9	2	2	NUM
taxlaw-13219	573	10	(	(	PUNCT
taxlaw-13219	573	11	finance	finance	NOUN
taxlaw-13219	573	12	“	"	PUNCT
taxlaw-13219	573	13	is	be	AUX
taxlaw-13219	573	14	not	not	PART
taxlaw-13219	573	15	just	just	ADV
taxlaw-13219	573	16	what	what	PRON
taxlaw-13219	573	17	allows	allow	VERB
taxlaw-13219	573	18	investors	investor	NOUN
taxlaw-13219	573	19	to	to	PART
taxlaw-13219	573	20	make	make	VERB
taxlaw-13219	573	21	money	money	NOUN
taxlaw-13219	573	22	on	on	ADP
taxlaw-13219	573	23	their	their	PRON
taxlaw-13219	573	24	savings	saving	NOUN
taxlaw-13219	573	25	,	,	PUNCT
taxlaw-13219	573	26	but	but	CCONJ
taxlaw-13219	573	27	more	more	ADV
taxlaw-13219	573	28	importantly	importantly	ADV
taxlaw-13219	573	29	,	,	PUNCT
taxlaw-13219	573	30	what	what	PRON
taxlaw-13219	573	31	allows	allow	VERB
taxlaw-13219	573	32	firms	firm	NOUN
taxlaw-13219	573	33	to	to	PART
taxlaw-13219	573	34	raise	raise	VERB
taxlaw-13219	573	35	the	the	DET
taxlaw-13219	573	36	funds	fund	NOUN
taxlaw-13219	573	37	necessary	necessary	ADJ
taxlaw-13219	573	38	to	to	PART
taxlaw-13219	573	39	be	be	AUX
taxlaw-13219	573	40	established	establish	VERB
taxlaw-13219	573	41	,	,	PUNCT
taxlaw-13219	573	42	to	to	PART
taxlaw-13219	573	43	commit	commit	VERB
taxlaw-13219	573	44	resources	resource	NOUN
taxlaw-13219	573	45	to	to	ADP
taxlaw-13219	573	46	production	production	NOUN
taxlaw-13219	573	47	and	and	CCONJ
taxlaw-13219	573	48	its	its	PRON
taxlaw-13219	573	49	development	development	NOUN
taxlaw-13219	573	50	,	,	PUNCT
taxlaw-13219	573	51	and	and	CCONJ
taxlaw-13219	573	52	to	to	PART
taxlaw-13219	573	53	grow	grow	VERB
taxlaw-13219	573	54	.	.	PUNCT
taxlaw-13219	574	1	…	…	PUNCT
taxlaw-13219	574	2	most	most	ADV
taxlaw-13219	574	3	prominent	prominent	ADJ
taxlaw-13219	574	4	international	international	ADJ
taxlaw-13219	574	5	organizations	organization	NOUN
taxlaw-13219	574	6	(	(	PUNCT
taxlaw-13219	574	7	as	as	ADP
taxlaw-13219	574	8	the	the	DET
taxlaw-13219	574	9	oecd	oecd	PROPN
taxlaw-13219	574	10	and	and	CCONJ
taxlaw-13219	574	11	the	the	DET
taxlaw-13219	574	12	world	world	PROPN
taxlaw-13219	574	13	bank	bank	PROPN
taxlaw-13219	574	14	)	)	PUNCT
taxlaw-13219	574	15	consider	consider	VERB
taxlaw-13219	574	16	‘	'	PUNCT
taxlaw-13219	574	17	good	good	ADJ
taxlaw-13219	574	18	’	'	PUNCT
taxlaw-13219	574	19	corporate	corporate	ADJ
taxlaw-13219	574	20	governance	governance	NOUN
taxlaw-13219	574	21	a	a	DET
taxlaw-13219	574	22	key	key	ADJ
taxlaw-13219	574	23	recipe	recipe	NOUN
taxlaw-13219	574	24	against	against	ADP
taxlaw-13219	574	25	underdevelopment	underdevelopment	NOUN
taxlaw-13219	574	26	”	"	PUNCT
taxlaw-13219	574	27	)	)	PUNCT
taxlaw-13219	574	28	;	;	PUNCT
taxlaw-13219	574	29	see	see	VERB
taxlaw-13219	574	30	also	also	ADV
taxlaw-13219	574	31	kapopoulos	kapopoulos	PROPN
taxlaw-13219	574	32	&	&	CCONJ
taxlaw-13219	574	33	lazaretou	lazaretou	PROPN
taxlaw-13219	574	34	,	,	PUNCT
taxlaw-13219	574	35	supra	supra	PROPN
taxlaw-13219	574	36	note	note	PROPN
taxlaw-13219	574	37	100	100	NUM
taxlaw-13219	574	38	,	,	PUNCT
taxlaw-13219	574	39	at	at	ADP
taxlaw-13219	574	40	155	155	NUM
taxlaw-13219	574	41	(	(	PUNCT
taxlaw-13219	574	42	“	"	PUNCT
taxlaw-13219	574	43	corporate	corporate	ADJ
taxlaw-13219	574	44	governance	governance	NOUN
taxlaw-13219	574	45	features	feature	NOUN
taxlaw-13219	574	46	seem	seem	VERB
taxlaw-13219	574	47	to	to	PART
taxlaw-13219	574	48	be	be	AUX
taxlaw-13219	574	49	central	central	ADJ
taxlaw-13219	574	50	to	to	ADP
taxlaw-13219	574	51	the	the	DET
taxlaw-13219	574	52	dynamics	dynamic	NOUN
taxlaw-13219	574	53	by	by	ADP
taxlaw-13219	574	54	which	which	PRON
taxlaw-13219	574	55	successful	successful	ADJ
taxlaw-13219	574	56	firms	firm	NOUN
taxlaw-13219	574	57	and	and	CCONJ
taxlaw-13219	574	58	economies	economy	NOUN
taxlaw-13219	574	59	improve	improve	VERB
taxlaw-13219	574	60	their	their	PRON
taxlaw-13219	574	61	performance	performance	NOUN
taxlaw-13219	574	62	over	over	ADP
taxlaw-13219	574	63	time	time	NOUN
taxlaw-13219	574	64	as	as	ADV
taxlaw-13219	574	65	well	well	ADV
taxlaw-13219	574	66	as	as	ADP
taxlaw-13219	574	67	relative	relative	ADJ
taxlaw-13219	574	68	to	to	ADP
taxlaw-13219	574	69	each	each	DET
taxlaw-13219	574	70	other	other	ADJ
taxlaw-13219	574	71	”	"	PUNCT
taxlaw-13219	574	72	)	)	PUNCT
taxlaw-13219	574	73	.	.	PUNCT
taxlaw-13219	575	1	80	80	NUM
taxlaw-13219	575	2	columbia	columbia	PROPN
taxlaw-13219	575	3	journal	journal	PROPN
taxlaw-13219	575	4	of	of	ADP
taxlaw-13219	575	5	tax	tax	NOUN
taxlaw-13219	575	6	law	law	NOUN
taxlaw-13219	575	7	[	[	X
taxlaw-13219	575	8	vol	vol	X
taxlaw-13219	575	9	16:1	16:1	NUM
taxlaw-13219	575	10	corporate	corporate	ADJ
taxlaw-13219	575	11	governance	governance	NOUN
taxlaw-13219	575	12	is	be	AUX
taxlaw-13219	575	13	central	central	ADJ
taxlaw-13219	575	14	to	to	ADP
taxlaw-13219	575	15	understanding	understand	VERB
taxlaw-13219	575	16	economic	economic	ADJ
taxlaw-13219	575	17	growth	growth	NOUN
taxlaw-13219	575	18	in	in	ADP
taxlaw-13219	575	19	general	general	ADJ
taxlaw-13219	575	20	and	and	CCONJ
taxlaw-13219	575	21	the	the	DET
taxlaw-13219	575	22	role	role	NOUN
taxlaw-13219	575	23	of	of	ADP
taxlaw-13219	575	24	financial	financial	ADJ
taxlaw-13219	575	25	factors	factor	NOUN
taxlaw-13219	575	26	in	in	ADP
taxlaw-13219	575	27	particular	particular	ADJ
taxlaw-13219	575	28	.	.	PUNCT
taxlaw-13219	576	1	the	the	DET
taxlaw-13219	576	2	degree	degree	NOUN
taxlaw-13219	576	3	to	to	PART
taxlaw-13219	576	4	which	which	PRON
taxlaw-13219	576	5	the	the	DET
taxlaw-13219	576	6	providers	provider	NOUN
taxlaw-13219	576	7	of	of	ADP
taxlaw-13219	576	8	capital	capital	NOUN
taxlaw-13219	576	9	to	to	ADP
taxlaw-13219	576	10	a	a	DET
taxlaw-13219	576	11	firm	firm	NOUN
taxlaw-13219	576	12	can	can	AUX
taxlaw-13219	576	13	effectively	effectively	ADV
taxlaw-13219	576	14	monitor	monitor	VERB
taxlaw-13219	576	15	and	and	CCONJ
taxlaw-13219	576	16	influence	influence	NOUN
taxlaw-13219	576	17	how	how	SCONJ
taxlaw-13219	576	18	firms	firm	NOUN
taxlaw-13219	576	19	use	use	VERB
taxlaw-13219	576	20	that	that	DET
taxlaw-13219	576	21	capital	capital	NOUN
taxlaw-13219	576	22	has	have	VERB
taxlaw-13219	576	23	ramifications	ramification	NOUN
taxlaw-13219	576	24	on	on	ADP
taxlaw-13219	576	25	both	both	DET
taxlaw-13219	576	26	savings	saving	NOUN
taxlaw-13219	576	27	and	and	CCONJ
taxlaw-13219	576	28	allocation	allocation	NOUN
taxlaw-13219	576	29	decisions	decision	NOUN
taxlaw-13219	576	30	.	.	PUNCT
taxlaw-13219	577	1	to	to	ADP
taxlaw-13219	577	2	the	the	DET
taxlaw-13219	577	3	extent	extent	NOUN
taxlaw-13219	577	4	that	that	SCONJ
taxlaw-13219	577	5	shareholders	shareholder	NOUN
taxlaw-13219	577	6	and	and	CCONJ
taxlaw-13219	577	7	creditors	creditor	NOUN
taxlaw-13219	577	8	effectively	effectively	ADV
taxlaw-13219	577	9	monitor	monitor	VERB
taxlaw-13219	577	10	firms	firm	NOUN
taxlaw-13219	577	11	and	and	CCONJ
taxlaw-13219	577	12	induce	induce	VERB
taxlaw-13219	577	13	managers	manager	NOUN
taxlaw-13219	577	14	to	to	PART
taxlaw-13219	577	15	maximize	maximize	VERB
taxlaw-13219	577	16	firm	firm	ADJ
taxlaw-13219	577	17	value	value	NOUN
taxlaw-13219	577	18	,	,	PUNCT
taxlaw-13219	577	19	this	this	PRON
taxlaw-13219	577	20	will	will	AUX
taxlaw-13219	577	21	improve	improve	VERB
taxlaw-13219	577	22	the	the	DET
taxlaw-13219	577	23	efficiency	efficiency	NOUN
taxlaw-13219	577	24	with	with	ADP
taxlaw-13219	577	25	which	which	PRON
taxlaw-13219	577	26	firms	firm	NOUN
taxlaw-13219	577	27	allocate	allocate	VERB
taxlaw-13219	577	28	resources	resource	NOUN
taxlaw-13219	577	29	and	and	CCONJ
taxlaw-13219	577	30	make	make	VERB
taxlaw-13219	577	31	savers	saver	NOUN
taxlaw-13219	577	32	more	more	ADV
taxlaw-13219	577	33	willing	willing	ADJ
taxlaw-13219	577	34	to	to	PART
taxlaw-13219	577	35	finance	finance	VERB
taxlaw-13219	577	36	production	production	NOUN
taxlaw-13219	577	37	and	and	CCONJ
taxlaw-13219	577	38	innovation	innovation	NOUN
taxlaw-13219	577	39	.	.	PUNCT
taxlaw-13219	578	1	in	in	ADP
taxlaw-13219	578	2	turn	turn	NOUN
taxlaw-13219	578	3	,	,	PUNCT
taxlaw-13219	578	4	the	the	DET
taxlaw-13219	578	5	absence	absence	NOUN
taxlaw-13219	578	6	of	of	ADP
taxlaw-13219	578	7	financial	financial	ADJ
taxlaw-13219	578	8	arrangements	arrangement	NOUN
taxlaw-13219	578	9	that	that	PRON
taxlaw-13219	578	10	enhance	enhance	VERB
taxlaw-13219	578	11	corporate	corporate	ADJ
taxlaw-13219	578	12	governance	governance	NOUN
taxlaw-13219	578	13	may	may	AUX
taxlaw-13219	578	14	impede	impede	VERB
taxlaw-13219	578	15	the	the	DET
taxlaw-13219	578	16	mobilization	mobilization	NOUN
taxlaw-13219	578	17	of	of	ADP
taxlaw-13219	578	18	savings	saving	NOUN
taxlaw-13219	578	19	from	from	ADP
taxlaw-13219	578	20	disparate	disparate	ADJ
taxlaw-13219	578	21	agents	agent	NOUN
taxlaw-13219	578	22	and	and	CCONJ
taxlaw-13219	578	23	keep	keep	VERB
taxlaw-13219	578	24	capital	capital	NOUN
taxlaw-13219	578	25	from	from	ADP
taxlaw-13219	578	26	flowing	flow	VERB
taxlaw-13219	578	27	to	to	ADP
taxlaw-13219	578	28	profitable	profitable	ADJ
taxlaw-13219	578	29	investments	investment	NOUN
taxlaw-13219	578	30	…	…	PUNCT
taxlaw-13219	578	31	thus	thus	ADV
taxlaw-13219	578	32	,	,	PUNCT
taxlaw-13219	578	33	the	the	DET
taxlaw-13219	578	34	effectiveness	effectiveness	NOUN
taxlaw-13219	578	35	of	of	ADP
taxlaw-13219	578	36	corporate	corporate	ADJ
taxlaw-13219	578	37	governance	governance	NOUN
taxlaw-13219	578	38	mechanisms	mechanism	NOUN
taxlaw-13219	578	39	directly	directly	ADV
taxlaw-13219	578	40	impacts	impact	VERB
taxlaw-13219	578	41	firm	firm	ADJ
taxlaw-13219	578	42	performance	performance	NOUN
taxlaw-13219	578	43	with	with	ADP
taxlaw-13219	578	44	potentially	potentially	ADV
taxlaw-13219	578	45	large	large	ADJ
taxlaw-13219	578	46	ramifications	ramification	NOUN
taxlaw-13219	578	47	on	on	ADP
taxlaw-13219	578	48	national	national	ADJ
taxlaw-13219	578	49	growth	growth	NOUN
taxlaw-13219	578	50	rates.102	rates.102	VERB
taxlaw-13219	578	51	the	the	DET
taxlaw-13219	578	52	“	"	PUNCT
taxlaw-13219	578	53	governance	governance	NOUN
taxlaw-13219	578	54	approach	approach	NOUN
taxlaw-13219	578	55	to	to	ADP
taxlaw-13219	578	56	the	the	DET
taxlaw-13219	578	57	economic	economic	ADJ
taxlaw-13219	578	58	justification	justification	NOUN
taxlaw-13219	578	59	”	"	PUNCT
taxlaw-13219	578	60	deals	deal	NOUN
taxlaw-13219	578	61	satisfactorily	satisfactorily	ADV
taxlaw-13219	578	62	with	with	ADP
taxlaw-13219	578	63	the	the	DET
taxlaw-13219	578	64	counterarguments	counterargument	NOUN
taxlaw-13219	578	65	that	that	PRON
taxlaw-13219	578	66	were	be	AUX
taxlaw-13219	578	67	raised	raise	VERB
taxlaw-13219	578	68	against	against	ADP
taxlaw-13219	578	69	the	the	DET
taxlaw-13219	578	70	original	original	ADJ
taxlaw-13219	578	71	economic	economic	ADJ
taxlaw-13219	578	72	justification	justification	NOUN
taxlaw-13219	578	73	.	.	PUNCT
taxlaw-13219	579	1	the	the	DET
taxlaw-13219	579	2	new	new	ADJ
taxlaw-13219	579	3	justification	justification	NOUN
taxlaw-13219	579	4	is	be	AUX
taxlaw-13219	579	5	consistent	consistent	ADJ
taxlaw-13219	579	6	with	with	ADP
taxlaw-13219	579	7	current	current	ADJ
taxlaw-13219	579	8	scope	scope	NOUN
taxlaw-13219	579	9	of	of	ADP
taxlaw-13219	579	10	corporate	corporate	ADJ
taxlaw-13219	579	11	tax	tax	NOUN
taxlaw-13219	579	12	,	,	PUNCT
taxlaw-13219	579	13	since	since	SCONJ
taxlaw-13219	579	14	primarily	primarily	ADV
taxlaw-13219	579	15	publicly	publicly	ADV
taxlaw-13219	579	16	traded	trade	VERB
taxlaw-13219	579	17	entities	entity	NOUN
taxlaw-13219	579	18	primarily	primarily	ADV
taxlaw-13219	579	19	exhibit	exhibit	VERB
taxlaw-13219	579	20	agency	agency	NOUN
taxlaw-13219	579	21	problems	problem	NOUN
taxlaw-13219	579	22	.	.	PUNCT
taxlaw-13219	580	1	this	this	DET
taxlaw-13219	580	2	justification	justification	NOUN
taxlaw-13219	580	3	is	be	AUX
taxlaw-13219	580	4	also	also	ADV
taxlaw-13219	580	5	consistent	consistent	ADJ
taxlaw-13219	580	6	with	with	ADP
taxlaw-13219	580	7	levying	levy	VERB
taxlaw-13219	580	8	the	the	DET
taxlaw-13219	580	9	tax	tax	NOUN
taxlaw-13219	580	10	based	base	VERB
taxlaw-13219	580	11	on	on	ADP
taxlaw-13219	580	12	the	the	DET
taxlaw-13219	580	13	corporate	corporate	ADJ
taxlaw-13219	580	14	income	income	NOUN
taxlaw-13219	580	15	.	.	PUNCT
taxlaw-13219	581	1	the	the	DET
taxlaw-13219	581	2	corporate	corporate	ADJ
taxlaw-13219	581	3	tax	tax	NOUN
taxlaw-13219	581	4	must	must	AUX
taxlaw-13219	581	5	be	be	AUX
taxlaw-13219	581	6	levied	levy	VERB
taxlaw-13219	581	7	on	on	ADP
taxlaw-13219	581	8	the	the	DET
taxlaw-13219	581	9	corporate	corporate	ADJ
taxlaw-13219	581	10	income	income	NOUN
taxlaw-13219	581	11	to	to	PART
taxlaw-13219	581	12	fulfill	fulfill	VERB
taxlaw-13219	581	13	the	the	DET
taxlaw-13219	581	14	governance	governance	NOUN
taxlaw-13219	581	15	role	role	NOUN
taxlaw-13219	581	16	of	of	ADP
taxlaw-13219	581	17	the	the	DET
taxlaw-13219	581	18	tax	tax	NOUN
taxlaw-13219	581	19	.	.	PUNCT
taxlaw-13219	582	1	firstly	firstly	ADV
taxlaw-13219	582	2	,	,	PUNCT
taxlaw-13219	582	3	levying	levy	VERB
taxlaw-13219	582	4	a	a	DET
taxlaw-13219	582	5	tax	tax	NOUN
taxlaw-13219	582	6	on	on	ADP
taxlaw-13219	582	7	the	the	DET
taxlaw-13219	582	8	corporate	corporate	ADJ
taxlaw-13219	582	9	income	income	NOUN
taxlaw-13219	582	10	creates	create	VERB
taxlaw-13219	582	11	the	the	DET
taxlaw-13219	582	12	basic	basic	ADJ
taxlaw-13219	582	13	alignment	alignment	NOUN
taxlaw-13219	582	14	of	of	ADP
taxlaw-13219	582	15	interests	interest	NOUN
taxlaw-13219	582	16	between	between	ADP
taxlaw-13219	582	17	the	the	DET
taxlaw-13219	582	18	government	government	NOUN
taxlaw-13219	582	19	and	and	CCONJ
taxlaw-13219	582	20	the	the	DET
taxlaw-13219	582	21	outside	outside	ADJ
taxlaw-13219	582	22	shareholders	shareholder	NOUN
taxlaw-13219	582	23	,	,	PUNCT
taxlaw-13219	582	24	so	so	SCONJ
taxlaw-13219	582	25	the	the	DET
taxlaw-13219	582	26	government	government	NOUN
taxlaw-13219	582	27	has	have	VERB
taxlaw-13219	582	28	an	an	DET
taxlaw-13219	582	29	incentive	incentive	NOUN
taxlaw-13219	582	30	to	to	PART
taxlaw-13219	582	31	protect	protect	VERB
taxlaw-13219	582	32	investors	investor	NOUN
taxlaw-13219	582	33	from	from	ADP
taxlaw-13219	582	34	many	many	ADJ
taxlaw-13219	582	35	forms	form	NOUN
taxlaw-13219	582	36	of	of	ADP
taxlaw-13219	582	37	value	value	NOUN
taxlaw-13219	582	38	extracting	extract	VERB
taxlaw-13219	582	39	activity	activity	NOUN
taxlaw-13219	582	40	which	which	PRON
taxlaw-13219	582	41	harms	harm	VERB
taxlaw-13219	582	42	both	both	CCONJ
taxlaw-13219	582	43	the	the	DET
taxlaw-13219	582	44	government	government	NOUN
taxlaw-13219	582	45	and	and	CCONJ
taxlaw-13219	582	46	outside	outside	ADP
taxlaw-13219	582	47	shareholders.103	shareholders.103	PROPN
taxlaw-13219	582	48	secondly	secondly	ADV
taxlaw-13219	582	49	,	,	PUNCT
taxlaw-13219	582	50	levying	levy	VERB
taxlaw-13219	582	51	a	a	DET
taxlaw-13219	582	52	tax	tax	NOUN
taxlaw-13219	582	53	on	on	ADP
taxlaw-13219	582	54	the	the	DET
taxlaw-13219	582	55	corporate	corporate	ADJ
taxlaw-13219	582	56	income	income	NOUN
taxlaw-13219	582	57	creates	create	VERB
taxlaw-13219	582	58	the	the	DET
taxlaw-13219	582	59	“	"	PUNCT
taxlaw-13219	582	60	booktax	booktax	NOUN
taxlaw-13219	582	61	”	"	PUNCT
taxlaw-13219	582	62	tradeoff	tradeoff	NOUN
taxlaw-13219	582	63	and	and	CCONJ
taxlaw-13219	582	64	a	a	DET
taxlaw-13219	582	65	corporation	corporation	NOUN
taxlaw-13219	582	66	’s	’s	PART
taxlaw-13219	582	67	management	management	NOUN
taxlaw-13219	582	68	can	can	AUX
taxlaw-13219	582	69	not	not	PART
taxlaw-13219	582	70	inflate	inflate	VERB
taxlaw-13219	582	71	the	the	DET
taxlaw-13219	582	72	reported	reported	ADJ
taxlaw-13219	582	73	income	income	NOUN
taxlaw-13219	582	74	through	through	ADP
taxlaw-13219	582	75	conforming	conform	VERB
taxlaw-13219	582	76	earning	earning	NOUN
taxlaw-13219	582	77	management	management	NOUN
taxlaw-13219	582	78	,	,	PUNCT
taxlaw-13219	582	79	without	without	ADP
taxlaw-13219	582	80	paying	pay	VERB
taxlaw-13219	582	81	tax	tax	NOUN
taxlaw-13219	582	82	on	on	ADP
taxlaw-13219	582	83	that	that	DET
taxlaw-13219	582	84	income	income	NOUN
taxlaw-13219	582	85	.	.	PUNCT
taxlaw-13219	583	1	thirdly	thirdly	ADV
taxlaw-13219	583	2	,	,	PUNCT
taxlaw-13219	583	3	levying	levy	VERB
taxlaw-13219	583	4	a	a	DET
taxlaw-13219	583	5	tax	tax	NOUN
taxlaw-13219	583	6	on	on	ADP
taxlaw-13219	583	7	the	the	DET
taxlaw-13219	583	8	corporate	corporate	ADJ
taxlaw-13219	583	9	income	income	NOUN
taxlaw-13219	583	10	provides	provide	VERB
taxlaw-13219	583	11	information	information	NOUN
taxlaw-13219	583	12	to	to	ADP
taxlaw-13219	583	13	the	the	DET
taxlaw-13219	583	14	market	market	NOUN
taxlaw-13219	583	15	(	(	PUNCT
taxlaw-13219	583	16	information	information	NOUN
taxlaw-13219	583	17	about	about	ADP
taxlaw-13219	583	18	the	the	DET
taxlaw-13219	583	19	“	"	PUNCT
taxlaw-13219	583	20	taxable	taxable	ADJ
taxlaw-13219	583	21	income	income	NOUN
taxlaw-13219	583	22	”	"	PUNCT
taxlaw-13219	583	23	)	)	PUNCT
taxlaw-13219	583	24	and	and	CCONJ
taxlaw-13219	583	25	market	market	NOUN
taxlaw-13219	583	26	participants	participant	NOUN
taxlaw-13219	583	27	can	can	AUX
taxlaw-13219	583	28	utilize	utilize	VERB
taxlaw-13219	583	29	this	this	DET
taxlaw-13219	583	30	information	information	NOUN
taxlaw-13219	583	31	in	in	ADP
taxlaw-13219	583	32	assessing	assess	VERB
taxlaw-13219	583	33	the	the	DET
taxlaw-13219	583	34	financial	financial	ADJ
taxlaw-13219	583	35	health	health	NOUN
taxlaw-13219	583	36	of	of	ADP
taxlaw-13219	583	37	the	the	DET
taxlaw-13219	583	38	firm	firm	NOUN
taxlaw-13219	583	39	(	(	PUNCT
taxlaw-13219	583	40	e.g.	e.g.	ADV
taxlaw-13219	583	41	,	,	PUNCT
taxlaw-13219	583	42	using	use	VERB
taxlaw-13219	583	43	the	the	DET
taxlaw-13219	583	44	data	datum	NOUN
taxlaw-13219	583	45	concerning	concern	VERB
taxlaw-13219	583	46	the	the	DET
taxlaw-13219	583	47	“	"	PUNCT
taxlaw-13219	583	48	book	book	NOUN
taxlaw-13219	583	49	-	-	PUNCT
taxlaw-13219	583	50	tax	tax	NOUN
taxlaw-13219	583	51	”	"	PUNCT
taxlaw-13219	583	52	difference	difference	NOUN
taxlaw-13219	583	53	)	)	PUNCT
taxlaw-13219	583	54	.	.	PUNCT
taxlaw-13219	584	1	while	while	SCONJ
taxlaw-13219	584	2	some	some	DET
taxlaw-13219	584	3	features	feature	NOUN
taxlaw-13219	584	4	of	of	ADP
taxlaw-13219	584	5	corporate	corporate	ADJ
taxlaw-13219	584	6	tax	tax	NOUN
taxlaw-13219	584	7	should	should	AUX
taxlaw-13219	584	8	be	be	AUX
taxlaw-13219	584	9	fine	fine	ADV
taxlaw-13219	584	10	-	-	PUNCT
taxlaw-13219	584	11	tuned	tune	VERB
taxlaw-13219	584	12	to	to	PART
taxlaw-13219	584	13	provide	provide	VERB
taxlaw-13219	584	14	better	well	ADJ
taxlaw-13219	584	15	governance	governance	NOUN
taxlaw-13219	584	16	services	service	NOUN
taxlaw-13219	584	17	to	to	ADP
taxlaw-13219	584	18	outside	outside	ADJ
taxlaw-13219	584	19	shareholders	shareholder	NOUN
taxlaw-13219	584	20	,	,	PUNCT
taxlaw-13219	584	21	the	the	DET
taxlaw-13219	584	22	current	current	ADJ
taxlaw-13219	584	23	features	feature	NOUN
taxlaw-13219	584	24	of	of	ADP
taxlaw-13219	584	25	corporate	corporate	ADJ
taxlaw-13219	584	26	tax	tax	NOUN
taxlaw-13219	584	27	are	be	AUX
taxlaw-13219	584	28	quite	quite	ADV
taxlaw-13219	584	29	consistent	consistent	ADJ
taxlaw-13219	584	30	with	with	ADP
taxlaw-13219	584	31	the	the	DET
taxlaw-13219	584	32	“	"	PUNCT
taxlaw-13219	584	33	the	the	DET
taxlaw-13219	584	34	governance	governance	NOUN
taxlaw-13219	584	35	102	102	NUM
taxlaw-13219	584	36	ross	ross	PROPN
taxlaw-13219	584	37	levine	levine	PROPN
taxlaw-13219	584	38	,	,	PUNCT
taxlaw-13219	584	39	finance	finance	NOUN
taxlaw-13219	584	40	and	and	CCONJ
taxlaw-13219	584	41	growth	growth	NOUN
taxlaw-13219	584	42	:	:	PUNCT
taxlaw-13219	584	43	theory	theory	NOUN
taxlaw-13219	584	44	and	and	CCONJ
taxlaw-13219	584	45	evidence	evidence	NOUN
taxlaw-13219	584	46	,	,	PUNCT
taxlaw-13219	584	47	in	in	ADP
taxlaw-13219	584	48	handbook	handbook	NOUN
taxlaw-13219	584	49	of	of	ADP
taxlaw-13219	584	50	economic	economic	ADJ
taxlaw-13219	584	51	growth	growth	NOUN
taxlaw-13219	584	52	865	865	NUM
taxlaw-13219	584	53	,	,	PUNCT
taxlaw-13219	584	54	865	865	NUM
taxlaw-13219	584	55	-	-	NUM
taxlaw-13219	584	56	934	934	NUM
taxlaw-13219	584	57	(	(	PUNCT
taxlaw-13219	584	58	philippe	philippe	PROPN
taxlaw-13219	584	59	aghion	aghion	NOUN
taxlaw-13219	584	60	&	&	CCONJ
taxlaw-13219	584	61	steven	steven	PROPN
taxlaw-13219	584	62	durlauf	durlauf	PROPN
taxlaw-13219	584	63	eds	eds	PROPN
taxlaw-13219	584	64	.	.	PROPN
taxlaw-13219	584	65	2005	2005	NUM
taxlaw-13219	584	66	)	)	PUNCT
taxlaw-13219	584	67	.	.	PUNCT
taxlaw-13219	585	1	however	however	ADV
taxlaw-13219	585	2	,	,	PUNCT
taxlaw-13219	585	3	ross	ross	PROPN
taxlaw-13219	585	4	mentions	mention	VERB
taxlaw-13219	585	5	that	that	SCONJ
taxlaw-13219	585	6	robert	robert	PROPN
taxlaw-13219	585	7	lucas	lucas	PROPN
taxlaw-13219	585	8	(	(	PUNCT
taxlaw-13219	585	9	nobel	nobel	PROPN
taxlaw-13219	585	10	laureate	laureate	PROPN
taxlaw-13219	585	11	)	)	PUNCT
taxlaw-13219	585	12	dismissed	dismiss	VERB
taxlaw-13219	585	13	finance	finance	NOUN
taxlaw-13219	585	14	as	as	ADP
taxlaw-13219	585	15	an	an	DET
taxlaw-13219	585	16	“	"	PUNCT
taxlaw-13219	585	17	over	over	ADP
taxlaw-13219	585	18	-	-	PUNCT
taxlaw-13219	585	19	stressed	stressed	ADJ
taxlaw-13219	585	20	”	"	PUNCT
taxlaw-13219	585	21	determinant	determinant	ADJ
taxlaw-13219	585	22	of	of	ADP
taxlaw-13219	585	23	economic	economic	ADJ
taxlaw-13219	585	24	growth	growth	NOUN
taxlaw-13219	585	25	;	;	PUNCT
taxlaw-13219	585	26	robert	robert	PROPN
taxlaw-13219	585	27	e.	e.	PROPN
taxlaw-13219	585	28	lucas	lucas	PROPN
taxlaw-13219	585	29	jr	jr	PROPN
taxlaw-13219	585	30	.	.	PROPN
taxlaw-13219	585	31	,	,	PUNCT
taxlaw-13219	585	32	on	on	ADP
taxlaw-13219	585	33	the	the	DET
taxlaw-13219	585	34	mechanics	mechanic	NOUN
taxlaw-13219	585	35	of	of	ADP
taxlaw-13219	585	36	economic	economic	ADJ
taxlaw-13219	585	37	development	development	NOUN
taxlaw-13219	585	38	,	,	PUNCT
taxlaw-13219	585	39	22	22	NUM
taxlaw-13219	585	40	j.	j.	PROPN
taxlaw-13219	585	41	monetary	monetary	PROPN
taxlaw-13219	585	42	econ	econ	PROPN
taxlaw-13219	585	43	.	.	PUNCT
taxlaw-13219	586	1	3	3	NUM
taxlaw-13219	586	2	(	(	PUNCT
taxlaw-13219	586	3	1988	1988	NUM
taxlaw-13219	586	4	)	)	PUNCT
taxlaw-13219	586	5	,	,	PUNCT
taxlaw-13219	586	6	and	and	CCONJ
taxlaw-13219	586	7	that	that	SCONJ
taxlaw-13219	586	8	robinson	robinson	PROPN
taxlaw-13219	586	9	famously	famously	ADV
taxlaw-13219	586	10	argued	argue	VERB
taxlaw-13219	586	11	that	that	SCONJ
taxlaw-13219	586	12	“	"	PUNCT
taxlaw-13219	586	13	where	where	SCONJ
taxlaw-13219	586	14	enterprise	enterprise	NOUN
taxlaw-13219	586	15	leads	lead	VERB
taxlaw-13219	586	16	finance	finance	NOUN
taxlaw-13219	586	17	follows	follow	VERB
taxlaw-13219	586	18	;	;	PUNCT
taxlaw-13219	586	19	”	"	PUNCT
taxlaw-13219	586	20	joan	joan	PROPN
taxlaw-13219	586	21	robinson	robinson	PROPN
taxlaw-13219	586	22	,	,	PUNCT
taxlaw-13219	586	23	the	the	DET
taxlaw-13219	586	24	rate	rate	NOUN
taxlaw-13219	586	25	of	of	ADP
taxlaw-13219	586	26	interest	interest	NOUN
taxlaw-13219	586	27	and	and	CCONJ
taxlaw-13219	586	28	other	other	ADJ
taxlaw-13219	586	29	essays	essay	NOUN
taxlaw-13219	586	30	(	(	PUNCT
taxlaw-13219	586	31	1952	1952	NUM
taxlaw-13219	586	32	)	)	PUNCT
taxlaw-13219	586	33	;	;	PUNCT
taxlaw-13219	586	34	ross	ross	PROPN
taxlaw-13219	586	35	also	also	ADV
taxlaw-13219	586	36	notes	note	VERB
taxlaw-13219	586	37	that	that	SCONJ
taxlaw-13219	586	38	nobel	nobel	PROPN
taxlaw-13219	586	39	laureate	laureate	PROPN
taxlaw-13219	586	40	merton	merton	PROPN
taxlaw-13219	586	41	miller	miller	PROPN
taxlaw-13219	586	42	replied	reply	VERB
taxlaw-13219	586	43	to	to	ADP
taxlaw-13219	586	44	these	these	DET
taxlaw-13219	586	45	arguments	argument	NOUN
taxlaw-13219	586	46	by	by	ADP
taxlaw-13219	586	47	saying	say	VERB
taxlaw-13219	586	48	:	:	PUNCT
taxlaw-13219	586	49	“	"	PUNCT
taxlaw-13219	586	50	[	[	X
taxlaw-13219	586	51	the	the	DET
taxlaw-13219	586	52	idea	idea	NOUN
taxlaw-13219	586	53	]	]	PUNCT
taxlaw-13219	586	54	that	that	SCONJ
taxlaw-13219	586	55	financial	financial	ADJ
taxlaw-13219	586	56	markets	market	NOUN
taxlaw-13219	586	57	contribute	contribute	VERB
taxlaw-13219	586	58	to	to	ADP
taxlaw-13219	586	59	economic	economic	ADJ
taxlaw-13219	586	60	growth	growth	NOUN
taxlaw-13219	586	61	is	be	AUX
taxlaw-13219	586	62	a	a	DET
taxlaw-13219	586	63	proposition	proposition	NOUN
taxlaw-13219	586	64	too	too	ADV
taxlaw-13219	586	65	obvious	obvious	ADJ
taxlaw-13219	586	66	for	for	ADP
taxlaw-13219	586	67	serious	serious	ADJ
taxlaw-13219	586	68	discussion	discussion	NOUN
taxlaw-13219	586	69	;	;	PUNCT
taxlaw-13219	586	70	”	"	PUNCT
taxlaw-13219	586	71	merton	merton	PROPN
taxlaw-13219	586	72	h.	h.	PROPN
taxlaw-13219	586	73	miller	miller	PROPN
taxlaw-13219	586	74	,	,	PUNCT
taxlaw-13219	586	75	financial	financial	ADJ
taxlaw-13219	586	76	markets	market	NOUN
taxlaw-13219	586	77	and	and	CCONJ
taxlaw-13219	586	78	economic	economic	ADJ
taxlaw-13219	586	79	growth	growth	NOUN
taxlaw-13219	586	80	,	,	PUNCT
taxlaw-13219	586	81	11	11	NUM
taxlaw-13219	586	82	j.	j.	PROPN
taxlaw-13219	586	83	applied	applied	PROPN
taxlaw-13219	586	84	corp	corp	PROPN
taxlaw-13219	586	85	.	.	PROPN
taxlaw-13219	586	86	fin	fin	PROPN
taxlaw-13219	586	87	.	.	PUNCT
taxlaw-13219	587	1	8	8	NUM
taxlaw-13219	587	2	,	,	PUNCT
taxlaw-13219	587	3	11	11	NUM
taxlaw-13219	587	4	(	(	PUNCT
taxlaw-13219	587	5	2005	2005	NUM
taxlaw-13219	587	6	)	)	PUNCT
taxlaw-13219	587	7	.	.	PUNCT
taxlaw-13219	588	1	103	103	NUM
taxlaw-13219	588	2	desai	desai	PROPN
taxlaw-13219	588	3	et	et	PROPN
taxlaw-13219	588	4	al	al	PROPN
taxlaw-13219	588	5	.	.	PROPN
taxlaw-13219	588	6	referred	refer	VERB
taxlaw-13219	588	7	to	to	ADP
taxlaw-13219	588	8	this	this	DET
taxlaw-13219	588	9	reasoning	reasoning	NOUN
taxlaw-13219	588	10	in	in	ADP
taxlaw-13219	588	11	an	an	DET
taxlaw-13219	588	12	unpublished	unpublished	ADJ
taxlaw-13219	588	13	version	version	NOUN
taxlaw-13219	588	14	of	of	ADP
taxlaw-13219	588	15	their	their	PRON
taxlaw-13219	588	16	article	article	NOUN
taxlaw-13219	588	17	“	"	PUNCT
taxlaw-13219	588	18	theft	theft	NOUN
taxlaw-13219	588	19	and	and	CCONJ
taxlaw-13219	588	20	taxes	taxis	NOUN
taxlaw-13219	588	21	,	,	PUNCT
taxlaw-13219	588	22	”	"	PUNCT
taxlaw-13219	588	23	by	by	ADP
taxlaw-13219	588	24	stating	state	VERB
taxlaw-13219	588	25	:	:	PUNCT
taxlaw-13219	588	26	“	"	PUNCT
taxlaw-13219	588	27	a	a	DET
taxlaw-13219	588	28	separate	separate	ADJ
taxlaw-13219	588	29	tax	tax	NOUN
taxlaw-13219	588	30	on	on	ADP
taxlaw-13219	588	31	corporate	corporate	ADJ
taxlaw-13219	588	32	profits	profit	NOUN
taxlaw-13219	588	33	generates	generate	VERB
taxlaw-13219	588	34	an	an	DET
taxlaw-13219	588	35	incentive	incentive	NOUN
taxlaw-13219	588	36	for	for	SCONJ
taxlaw-13219	588	37	the	the	DET
taxlaw-13219	588	38	government	government	NOUN
taxlaw-13219	588	39	to	to	PART
taxlaw-13219	588	40	verify	verify	VERB
taxlaw-13219	588	41	income	income	NOUN
taxlaw-13219	588	42	,	,	PUNCT
taxlaw-13219	588	43	ameliorating	ameliorate	VERB
taxlaw-13219	588	44	the	the	DET
taxlaw-13219	588	45	agency	agency	NOUN
taxlaw-13219	588	46	problem	problem	NOUN
taxlaw-13219	588	47	between	between	ADP
taxlaw-13219	588	48	insiders	insider	NOUN
taxlaw-13219	588	49	and	and	CCONJ
taxlaw-13219	588	50	outside	outside	ADJ
taxlaw-13219	588	51	shareholders	shareholder	NOUN
taxlaw-13219	588	52	.	.	PUNCT
taxlaw-13219	588	53	”	"	PUNCT
taxlaw-13219	589	1	2024	2024	NUM
taxlaw-13219	589	2	]	]	PUNCT
taxlaw-13219	589	3	taxation	taxation	NOUN
taxlaw-13219	589	4	and	and	CCONJ
taxlaw-13219	589	5	corporate	corporate	ADJ
taxlaw-13219	589	6	governance	governance	NOUN
taxlaw-13219	589	7	81	81	NUM
taxlaw-13219	589	8	approach	approach	NOUN
taxlaw-13219	589	9	to	to	ADP
taxlaw-13219	589	10	the	the	DET
taxlaw-13219	589	11	economic	economic	ADJ
taxlaw-13219	589	12	justification	justification	NOUN
taxlaw-13219	589	13	,	,	PUNCT
taxlaw-13219	589	14	”	"	PUNCT
taxlaw-13219	589	15	unlike	unlike	ADP
taxlaw-13219	589	16	other	other	ADJ
taxlaw-13219	589	17	justifications	justification	NOUN
taxlaw-13219	589	18	based	base	VERB
taxlaw-13219	589	19	on	on	ADP
taxlaw-13219	589	20	optimal	optimal	ADJ
taxlaw-13219	589	21	taxation	taxation	NOUN
taxlaw-13219	589	22	theory	theory	NOUN
taxlaw-13219	589	23	suggested	suggest	VERB
taxlaw-13219	589	24	by	by	ADP
taxlaw-13219	589	25	the	the	DET
taxlaw-13219	589	26	literature	literature	NOUN
taxlaw-13219	589	27	.	.	PUNCT
taxlaw-13219	590	1	the	the	DET
taxlaw-13219	590	2	“	"	PUNCT
taxlaw-13219	590	3	governance	governance	NOUN
taxlaw-13219	590	4	approach	approach	NOUN
taxlaw-13219	590	5	to	to	ADP
taxlaw-13219	590	6	the	the	DET
taxlaw-13219	590	7	economic	economic	ADJ
taxlaw-13219	590	8	justification	justification	NOUN
taxlaw-13219	590	9	”	"	PUNCT
taxlaw-13219	590	10	is	be	AUX
taxlaw-13219	590	11	a	a	DET
taxlaw-13219	590	12	plausible	plausible	ADJ
taxlaw-13219	590	13	justification	justification	NOUN
taxlaw-13219	590	14	only	only	ADV
taxlaw-13219	590	15	if	if	SCONJ
taxlaw-13219	590	16	the	the	DET
taxlaw-13219	590	17	increase	increase	NOUN
taxlaw-13219	590	18	in	in	ADP
taxlaw-13219	590	19	the	the	DET
taxlaw-13219	590	20	economic	economic	ADJ
taxlaw-13219	590	21	welfare	welfare	NOUN
taxlaw-13219	590	22	achieved	achieve	VERB
taxlaw-13219	590	23	thanks	thank	NOUN
taxlaw-13219	590	24	to	to	ADP
taxlaw-13219	590	25	improvement	improvement	NOUN
taxlaw-13219	590	26	in	in	ADP
taxlaw-13219	590	27	the	the	DET
taxlaw-13219	590	28	corporate	corporate	ADJ
taxlaw-13219	590	29	governance	governance	NOUN
taxlaw-13219	590	30	is	be	AUX
taxlaw-13219	590	31	higher	high	ADJ
taxlaw-13219	590	32	than	than	ADP
taxlaw-13219	590	33	the	the	DET
taxlaw-13219	590	34	additional	additional	ADJ
taxlaw-13219	590	35	costs	cost	NOUN
taxlaw-13219	590	36	associated	associate	VERB
taxlaw-13219	590	37	with	with	ADP
taxlaw-13219	590	38	corporate	corporate	ADJ
taxlaw-13219	590	39	tax	tax	NOUN
taxlaw-13219	590	40	.	.	PUNCT
taxlaw-13219	591	1	this	this	DET
taxlaw-13219	591	2	requirement	requirement	NOUN
taxlaw-13219	591	3	,	,	PUNCT
taxlaw-13219	591	4	however	however	ADV
taxlaw-13219	591	5	,	,	PUNCT
taxlaw-13219	591	6	should	should	AUX
taxlaw-13219	591	7	be	be	AUX
taxlaw-13219	591	8	distinguished	distinguish	VERB
taxlaw-13219	591	9	from	from	ADP
taxlaw-13219	591	10	the	the	DET
taxlaw-13219	591	11	requirement	requirement	NOUN
taxlaw-13219	591	12	needed	need	VERB
taxlaw-13219	591	13	in	in	ADP
taxlaw-13219	591	14	order	order	NOUN
taxlaw-13219	591	15	to	to	PART
taxlaw-13219	591	16	accept	accept	VERB
taxlaw-13219	591	17	the	the	DET
taxlaw-13219	591	18	“	"	PUNCT
taxlaw-13219	591	19	fee	fee	NOUN
taxlaw-13219	591	20	for	for	ADP
taxlaw-13219	591	21	services	service	NOUN
taxlaw-13219	591	22	.	.	PUNCT
taxlaw-13219	591	23	”	"	PUNCT
taxlaw-13219	592	1	the	the	DET
taxlaw-13219	592	2	next	next	ADJ
taxlaw-13219	592	3	example	example	NOUN
taxlaw-13219	592	4	will	will	AUX
taxlaw-13219	592	5	illustrate	illustrate	VERB
taxlaw-13219	592	6	this	this	DET
taxlaw-13219	592	7	distinction	distinction	NOUN
taxlaw-13219	592	8	.	.	PUNCT
taxlaw-13219	593	1	assume	assume	VERB
taxlaw-13219	593	2	that	that	SCONJ
taxlaw-13219	593	3	,	,	PUNCT
taxlaw-13219	593	4	overall	overall	ADJ
taxlaw-13219	593	5	,	,	PUNCT
taxlaw-13219	593	6	corporate	corporate	ADJ
taxlaw-13219	593	7	tax	tax	NOUN
taxlaw-13219	593	8	reduces	reduce	VERB
taxlaw-13219	593	9	the	the	DET
taxlaw-13219	593	10	agency	agency	NOUN
taxlaw-13219	593	11	costs	cost	NOUN
taxlaw-13219	593	12	of	of	ADP
taxlaw-13219	593	13	publicly	publicly	ADV
taxlaw-13219	593	14	traded	trade	VERB
taxlaw-13219	593	15	corporations	corporation	NOUN
taxlaw-13219	593	16	by	by	ADP
taxlaw-13219	593	17	an	an	DET
taxlaw-13219	593	18	amount	amount	NOUN
taxlaw-13219	593	19	of	of	ADP
taxlaw-13219	593	20	$	$	SYM
taxlaw-13219	593	21	50	50	NUM
taxlaw-13219	593	22	billion	billion	NUM
taxlaw-13219	593	23	(	(	PUNCT
taxlaw-13219	593	24	due	due	ADP
taxlaw-13219	593	25	to	to	ADP
taxlaw-13219	593	26	the	the	DET
taxlaw-13219	593	27	governance	governance	NOUN
taxlaw-13219	593	28	services	service	NOUN
taxlaw-13219	593	29	it	it	PRON
taxlaw-13219	593	30	provides	provide	VERB
taxlaw-13219	593	31	)	)	PUNCT
taxlaw-13219	593	32	and	and	CCONJ
taxlaw-13219	593	33	that	that	SCONJ
taxlaw-13219	593	34	the	the	DET
taxlaw-13219	593	35	total	total	ADJ
taxlaw-13219	593	36	amount	amount	NOUN
taxlaw-13219	593	37	of	of	ADP
taxlaw-13219	593	38	tax	tax	NOUN
taxlaw-13219	593	39	collected	collect	VERB
taxlaw-13219	593	40	through	through	ADP
taxlaw-13219	593	41	corporate	corporate	ADJ
taxlaw-13219	593	42	tax	tax	NOUN
taxlaw-13219	593	43	is	be	AUX
taxlaw-13219	593	44	$	$	SYM
taxlaw-13219	593	45	300	300	NUM
taxlaw-13219	593	46	billion	billion	NUM
taxlaw-13219	593	47	.	.	PUNCT
taxlaw-13219	594	1	under	under	ADP
taxlaw-13219	594	2	such	such	DET
taxlaw-13219	594	3	a	a	DET
taxlaw-13219	594	4	simplistic	simplistic	ADJ
taxlaw-13219	594	5	scenario	scenario	NOUN
taxlaw-13219	594	6	,	,	PUNCT
taxlaw-13219	594	7	levying	levy	VERB
taxlaw-13219	594	8	corporate	corporate	ADJ
taxlaw-13219	594	9	tax	tax	NOUN
taxlaw-13219	594	10	will	will	AUX
taxlaw-13219	594	11	reduce	reduce	VERB
taxlaw-13219	594	12	the	the	DET
taxlaw-13219	594	13	value	value	NOUN
taxlaw-13219	594	14	of	of	ADP
taxlaw-13219	594	15	publicly	publicly	ADV
taxlaw-13219	594	16	traded	trade	VERB
taxlaw-13219	594	17	corporation	corporation	NOUN
taxlaw-13219	594	18	’s	’s	ADV
taxlaw-13219	594	19	by	by	ADP
taxlaw-13219	594	20	$	$	SYM
taxlaw-13219	594	21	250	250	NUM
taxlaw-13219	594	22	billion	billion	NUM
taxlaw-13219	594	23	.	.	PUNCT
taxlaw-13219	595	1	in	in	ADP
taxlaw-13219	595	2	other	other	ADJ
taxlaw-13219	595	3	words	word	NOUN
taxlaw-13219	595	4	,	,	PUNCT
taxlaw-13219	595	5	the	the	DET
taxlaw-13219	595	6	shareholders	shareholder	NOUN
taxlaw-13219	595	7	as	as	ADP
taxlaw-13219	595	8	a	a	DET
taxlaw-13219	595	9	group	group	NOUN
taxlaw-13219	595	10	are	be	AUX
taxlaw-13219	595	11	worse	bad	ADJ
taxlaw-13219	595	12	off	off	ADP
taxlaw-13219	595	13	after	after	ADP
taxlaw-13219	595	14	the	the	DET
taxlaw-13219	595	15	enactment	enactment	NOUN
taxlaw-13219	595	16	of	of	ADP
taxlaw-13219	595	17	corporate	corporate	ADJ
taxlaw-13219	595	18	tax	tax	NOUN
taxlaw-13219	595	19	.	.	PUNCT
taxlaw-13219	596	1	of	of	ADP
taxlaw-13219	596	2	course	course	NOUN
taxlaw-13219	596	3	,	,	PUNCT
taxlaw-13219	596	4	in	in	ADP
taxlaw-13219	596	5	such	such	DET
taxlaw-13219	596	6	a	a	DET
taxlaw-13219	596	7	scenario	scenario	NOUN
taxlaw-13219	596	8	,	,	PUNCT
taxlaw-13219	596	9	the	the	DET
taxlaw-13219	596	10	“	"	PUNCT
taxlaw-13219	596	11	benefit	benefit	NOUN
taxlaw-13219	596	12	”	"	PUNCT
taxlaw-13219	596	13	from	from	ADP
taxlaw-13219	596	14	corporate	corporate	ADJ
taxlaw-13219	596	15	tax	tax	NOUN
taxlaw-13219	596	16	is	be	AUX
taxlaw-13219	596	17	overwhelmed	overwhelm	VERB
taxlaw-13219	596	18	by	by	ADP
taxlaw-13219	596	19	the	the	DET
taxlaw-13219	596	20	“	"	PUNCT
taxlaw-13219	596	21	fee	fee	NOUN
taxlaw-13219	596	22	”	"	PUNCT
taxlaw-13219	596	23	collected	collect	VERB
taxlaw-13219	596	24	and	and	CCONJ
taxlaw-13219	596	25	the	the	DET
taxlaw-13219	596	26	“	"	PUNCT
taxlaw-13219	596	27	the	the	DET
taxlaw-13219	596	28	fee	fee	NOUN
taxlaw-13219	596	29	for	for	ADP
taxlaw-13219	596	30	services	service	NOUN
taxlaw-13219	596	31	justification	justification	NOUN
taxlaw-13219	596	32	”	"	PUNCT
taxlaw-13219	596	33	does	do	AUX
taxlaw-13219	596	34	not	not	PART
taxlaw-13219	596	35	seem	seem	VERB
taxlaw-13219	596	36	like	like	ADP
taxlaw-13219	596	37	a	a	DET
taxlaw-13219	596	38	plausible	plausible	ADJ
taxlaw-13219	596	39	justification	justification	NOUN
taxlaw-13219	596	40	for	for	ADP
taxlaw-13219	596	41	corporate	corporate	ADJ
taxlaw-13219	596	42	tax	tax	NOUN
taxlaw-13219	596	43	.	.	PUNCT
taxlaw-13219	597	1	however	however	ADV
taxlaw-13219	597	2	,	,	PUNCT
taxlaw-13219	597	3	corporate	corporate	ADJ
taxlaw-13219	597	4	tax	tax	NOUN
taxlaw-13219	597	5	may	may	AUX
taxlaw-13219	597	6	still	still	ADV
taxlaw-13219	597	7	be	be	AUX
taxlaw-13219	597	8	the	the	DET
taxlaw-13219	597	9	most	most	ADV
taxlaw-13219	597	10	efficient	efficient	ADJ
taxlaw-13219	597	11	vehicle	vehicle	NOUN
taxlaw-13219	597	12	to	to	PART
taxlaw-13219	597	13	collect	collect	VERB
taxlaw-13219	597	14	revenues	revenue	NOUN
taxlaw-13219	597	15	,	,	PUNCT
taxlaw-13219	597	16	if	if	SCONJ
taxlaw-13219	597	17	–	–	PUNCT
taxlaw-13219	597	18	for	for	ADP
taxlaw-13219	597	19	example	example	NOUN
taxlaw-13219	597	20	–	–	PUNCT
taxlaw-13219	597	21	the	the	DET
taxlaw-13219	597	22	additional	additional	ADJ
taxlaw-13219	597	23	costs	cost	NOUN
taxlaw-13219	597	24	associated	associate	VERB
taxlaw-13219	597	25	with	with	ADP
taxlaw-13219	597	26	corporate	corporate	ADJ
taxlaw-13219	597	27	tax	tax	NOUN
taxlaw-13219	597	28	(	(	PUNCT
taxlaw-13219	597	29	e.g.	e.g.	ADV
taxlaw-13219	597	30	,	,	PUNCT
taxlaw-13219	597	31	economic	economic	ADJ
taxlaw-13219	597	32	distortions	distortion	NOUN
taxlaw-13219	597	33	created	create	VERB
taxlaw-13219	597	34	by	by	ADP
taxlaw-13219	597	35	corporate	corporate	ADJ
taxlaw-13219	597	36	tax	tax	NOUN
taxlaw-13219	597	37	)	)	PUNCT
taxlaw-13219	597	38	are	be	AUX
taxlaw-13219	597	39	less	less	ADJ
taxlaw-13219	597	40	than	than	ADP
taxlaw-13219	597	41	$	$	SYM
taxlaw-13219	597	42	50	50	NUM
taxlaw-13219	597	43	billion	billion	NUM
taxlaw-13219	597	44	.	.	PUNCT
taxlaw-13219	598	1	hence	hence	ADV
taxlaw-13219	598	2	,	,	PUNCT
taxlaw-13219	598	3	even	even	ADV
taxlaw-13219	598	4	if	if	SCONJ
taxlaw-13219	598	5	the	the	DET
taxlaw-13219	598	6	shareholders	shareholder	NOUN
taxlaw-13219	598	7	are	be	AUX
taxlaw-13219	598	8	better	well	ADJ
taxlaw-13219	598	9	off	off	ADP
taxlaw-13219	598	10	absent	absent	ADJ
taxlaw-13219	598	11	the	the	DET
taxlaw-13219	598	12	existence	existence	NOUN
taxlaw-13219	598	13	of	of	ADP
taxlaw-13219	598	14	corporate	corporate	ADJ
taxlaw-13219	598	15	tax	tax	NOUN
taxlaw-13219	598	16	,	,	PUNCT
taxlaw-13219	598	17	still	still	ADV
taxlaw-13219	598	18	the	the	DET
taxlaw-13219	598	19	“	"	PUNCT
taxlaw-13219	598	20	the	the	DET
taxlaw-13219	598	21	governance	governance	NOUN
taxlaw-13219	598	22	approach	approach	NOUN
taxlaw-13219	598	23	to	to	ADP
taxlaw-13219	598	24	the	the	DET
taxlaw-13219	598	25	economic	economic	ADJ
taxlaw-13219	598	26	justification	justification	NOUN
taxlaw-13219	598	27	”	"	PUNCT
taxlaw-13219	598	28	is	be	AUX
taxlaw-13219	598	29	a	a	DET
taxlaw-13219	598	30	plausible	plausible	ADJ
taxlaw-13219	598	31	justification	justification	NOUN
taxlaw-13219	598	32	for	for	ADP
taxlaw-13219	598	33	corporate	corporate	ADJ
taxlaw-13219	598	34	tax	tax	NOUN
taxlaw-13219	598	35	.	.	PUNCT
taxlaw-13219	599	1	c.	c.	NOUN
taxlaw-13219	599	2	“	"	PUNCT
taxlaw-13219	599	3	executives	executive	NOUN
taxlaw-13219	599	4	regulation	regulation	NOUN
taxlaw-13219	599	5	”	"	PUNCT
taxlaw-13219	599	6	justification	justification	NOUN
taxlaw-13219	599	7	under	under	ADP
taxlaw-13219	599	8	the	the	DET
taxlaw-13219	599	9	“	"	PUNCT
taxlaw-13219	599	10	regulation	regulation	NOUN
taxlaw-13219	599	11	justification	justification	NOUN
taxlaw-13219	599	12	,	,	PUNCT
taxlaw-13219	599	13	”	"	PUNCT
taxlaw-13219	599	14	corporate	corporate	ADJ
taxlaw-13219	599	15	tax	tax	NOUN
taxlaw-13219	599	16	is	be	AUX
taxlaw-13219	599	17	desirable	desirable	ADJ
taxlaw-13219	599	18	as	as	ADP
taxlaw-13219	599	19	a	a	DET
taxlaw-13219	599	20	means	mean	NOUN
taxlaw-13219	599	21	to	to	PART
taxlaw-13219	599	22	restrict	restrict	VERB
taxlaw-13219	599	23	and	and	CCONJ
taxlaw-13219	599	24	regulate	regulate	VERB
taxlaw-13219	599	25	corporate	corporate	ADJ
taxlaw-13219	599	26	power	power	NOUN
taxlaw-13219	599	27	.	.	PUNCT
taxlaw-13219	600	1	the	the	DET
taxlaw-13219	600	2	tax	tax	NOUN
taxlaw-13219	600	3	restricts	restrict	VERB
taxlaw-13219	600	4	the	the	DET
taxlaw-13219	600	5	corporate	corporate	ADJ
taxlaw-13219	600	6	power	power	NOUN
taxlaw-13219	600	7	because	because	SCONJ
taxlaw-13219	600	8	it	it	PRON
taxlaw-13219	600	9	reduces	reduce	VERB
taxlaw-13219	600	10	corporate	corporate	ADJ
taxlaw-13219	600	11	income	income	NOUN
taxlaw-13219	600	12	,	,	PUNCT
taxlaw-13219	600	13	and	and	CCONJ
taxlaw-13219	600	14	consequently	consequently	ADV
taxlaw-13219	600	15	reduces	reduce	VERB
taxlaw-13219	600	16	the	the	DET
taxlaw-13219	600	17	amount	amount	NOUN
taxlaw-13219	600	18	of	of	ADP
taxlaw-13219	600	19	cash	cash	NOUN
taxlaw-13219	600	20	and	and	CCONJ
taxlaw-13219	600	21	hence	hence	ADV
taxlaw-13219	600	22	power	power	NOUN
taxlaw-13219	600	23	available	available	ADJ
taxlaw-13219	600	24	for	for	ADP
taxlaw-13219	600	25	the	the	DET
taxlaw-13219	600	26	corporation	corporation	NOUN
taxlaw-13219	600	27	(	(	PUNCT
taxlaw-13219	600	28	the	the	DET
taxlaw-13219	600	29	“	"	PUNCT
taxlaw-13219	600	30	limiting	limit	VERB
taxlaw-13219	600	31	”	"	PUNCT
taxlaw-13219	600	32	function	function	NOUN
taxlaw-13219	600	33	)	)	PUNCT
taxlaw-13219	600	34	.	.	PUNCT
taxlaw-13219	601	1	the	the	DET
taxlaw-13219	601	2	tax	tax	NOUN
taxlaw-13219	601	3	regulates	regulate	VERB
taxlaw-13219	601	4	corporate	corporate	ADJ
taxlaw-13219	601	5	power	power	NOUN
taxlaw-13219	601	6	,	,	PUNCT
taxlaw-13219	601	7	because	because	SCONJ
taxlaw-13219	601	8	the	the	DET
taxlaw-13219	601	9	use	use	NOUN
taxlaw-13219	601	10	of	of	ADP
taxlaw-13219	601	11	corporate	corporate	ADJ
taxlaw-13219	601	12	assets	asset	NOUN
taxlaw-13219	601	13	may	may	AUX
taxlaw-13219	601	14	be	be	AUX
taxlaw-13219	601	15	impacted	impact	VERB
taxlaw-13219	601	16	by	by	ADP
taxlaw-13219	601	17	the	the	DET
taxlaw-13219	601	18	threat	threat	NOUN
taxlaw-13219	601	19	that	that	SCONJ
taxlaw-13219	601	20	the	the	DET
taxlaw-13219	601	21	tax	tax	NOUN
taxlaw-13219	601	22	rate	rate	NOUN
taxlaw-13219	601	23	will	will	AUX
taxlaw-13219	601	24	rise	rise	VERB
taxlaw-13219	601	25	if	if	SCONJ
taxlaw-13219	601	26	congress	congress	PROPN
taxlaw-13219	601	27	perceives	perceive	VERB
taxlaw-13219	601	28	that	that	SCONJ
taxlaw-13219	601	29	the	the	DET
taxlaw-13219	601	30	assets	asset	NOUN
taxlaw-13219	601	31	are	be	AUX
taxlaw-13219	601	32	not	not	PART
taxlaw-13219	601	33	used	use	VERB
taxlaw-13219	601	34	for	for	ADP
taxlaw-13219	601	35	the	the	DET
taxlaw-13219	601	36	betterment	betterment	NOUN
taxlaw-13219	601	37	of	of	ADP
taxlaw-13219	601	38	society	society	NOUN
taxlaw-13219	601	39	(	(	PUNCT
taxlaw-13219	601	40	the	the	DET
taxlaw-13219	601	41	“	"	PUNCT
taxlaw-13219	601	42	regulatory	regulatory	ADJ
taxlaw-13219	601	43	”	"	PUNCT
taxlaw-13219	601	44	function	function	NOUN
taxlaw-13219	601	45	)	)	PUNCT
taxlaw-13219	601	46	.	.	PUNCT
taxlaw-13219	602	1	this	this	DET
taxlaw-13219	602	2	explanation	explanation	NOUN
taxlaw-13219	602	3	should	should	AUX
taxlaw-13219	602	4	be	be	AUX
taxlaw-13219	602	5	rejected	reject	VERB
taxlaw-13219	602	6	for	for	ADP
taxlaw-13219	602	7	two	two	NUM
taxlaw-13219	602	8	reasons	reason	NOUN
taxlaw-13219	602	9	.	.	PUNCT
taxlaw-13219	603	1	first	first	ADV
taxlaw-13219	603	2	,	,	PUNCT
taxlaw-13219	603	3	this	this	DET
taxlaw-13219	603	4	justification	justification	NOUN
taxlaw-13219	603	5	can	can	AUX
taxlaw-13219	603	6	not	not	PART
taxlaw-13219	603	7	explain	explain	VERB
taxlaw-13219	603	8	why	why	SCONJ
taxlaw-13219	603	9	corporate	corporate	ADJ
taxlaw-13219	603	10	tax	tax	NOUN
taxlaw-13219	603	11	is	be	AUX
taxlaw-13219	603	12	based	base	VERB
taxlaw-13219	603	13	on	on	ADP
taxlaw-13219	603	14	the	the	DET
taxlaw-13219	603	15	income	income	NOUN
taxlaw-13219	603	16	of	of	ADP
taxlaw-13219	603	17	the	the	DET
taxlaw-13219	603	18	corporation	corporation	NOUN
taxlaw-13219	603	19	,	,	PUNCT
taxlaw-13219	603	20	rather	rather	ADV
taxlaw-13219	603	21	than	than	ADP
taxlaw-13219	603	22	on	on	ADP
taxlaw-13219	603	23	retained	retain	VERB
taxlaw-13219	603	24	earnings	earning	NOUN
taxlaw-13219	603	25	.	.	PUNCT
taxlaw-13219	604	1	second	second	ADJ
taxlaw-13219	604	2	,	,	PUNCT
taxlaw-13219	604	3	this	this	DET
taxlaw-13219	604	4	justification	justification	NOUN
taxlaw-13219	604	5	may	may	AUX
taxlaw-13219	604	6	be	be	AUX
taxlaw-13219	604	7	accepted	accept	VERB
taxlaw-13219	604	8	only	only	ADV
taxlaw-13219	604	9	if	if	SCONJ
taxlaw-13219	604	10	corporate	corporate	ADJ
taxlaw-13219	604	11	tax	tax	NOUN
taxlaw-13219	604	12	can	can	AUX
taxlaw-13219	604	13	regulate	regulate	VERB
taxlaw-13219	604	14	firms	firm	NOUN
taxlaw-13219	604	15	in	in	ADP
taxlaw-13219	604	16	a	a	DET
taxlaw-13219	604	17	unique	unique	ADJ
taxlaw-13219	604	18	manner	manner	NOUN
taxlaw-13219	604	19	that	that	PRON
taxlaw-13219	604	20	can	can	AUX
taxlaw-13219	604	21	not	not	PART
taxlaw-13219	604	22	be	be	AUX
taxlaw-13219	604	23	achieved	achieve	VERB
taxlaw-13219	604	24	by	by	ADP
taxlaw-13219	604	25	other	other	ADJ
taxlaw-13219	604	26	forms	form	NOUN
taxlaw-13219	604	27	of	of	ADP
taxlaw-13219	604	28	regulation	regulation	NOUN
taxlaw-13219	604	29	and	and	CCONJ
taxlaw-13219	604	30	avi	avi	NOUN
taxlaw-13219	604	31	-	-	PUNCT
taxlaw-13219	604	32	yonah	yonah	NOUN
taxlaw-13219	604	33	’s	’s	PART
taxlaw-13219	604	34	explanation	explanation	NOUN
taxlaw-13219	604	35	fails	fail	VERB
taxlaw-13219	604	36	to	to	PART
taxlaw-13219	604	37	show	show	VERB
taxlaw-13219	604	38	why	why	SCONJ
taxlaw-13219	604	39	other	other	ADJ
taxlaw-13219	604	40	forms	form	NOUN
taxlaw-13219	604	41	of	of	ADP
taxlaw-13219	604	42	direct	direct	ADJ
taxlaw-13219	604	43	regulation	regulation	NOUN
taxlaw-13219	604	44	can	can	AUX
taxlaw-13219	604	45	not	not	PART
taxlaw-13219	604	46	limit	limit	VERB
taxlaw-13219	604	47	abuse	abuse	NOUN
taxlaw-13219	604	48	of	of	ADP
taxlaw-13219	604	49	managerial	managerial	ADJ
taxlaw-13219	604	50	powers	power	NOUN
taxlaw-13219	604	51	.	.	PUNCT
taxlaw-13219	605	1	in	in	ADP
taxlaw-13219	605	2	other	other	ADJ
taxlaw-13219	605	3	words	word	NOUN
taxlaw-13219	605	4	,	,	PUNCT
taxlaw-13219	605	5	beyond	beyond	ADP
taxlaw-13219	605	6	the	the	DET
taxlaw-13219	605	7	restriction	restriction	NOUN
taxlaw-13219	605	8	function	function	NOUN
taxlaw-13219	605	9	(	(	PUNCT
taxlaw-13219	605	10	which	which	PRON
taxlaw-13219	605	11	can	can	AUX
taxlaw-13219	605	12	be	be	AUX
taxlaw-13219	605	13	better	well	ADV
taxlaw-13219	605	14	achieved	achieve	VERB
taxlaw-13219	605	15	by	by	ADP
taxlaw-13219	605	16	taxing	tax	VERB
taxlaw-13219	605	17	retained	retain	VERB
taxlaw-13219	605	18	earnings	earning	NOUN
taxlaw-13219	605	19	)	)	PUNCT
taxlaw-13219	605	20	,	,	PUNCT
taxlaw-13219	605	21	avi	avi	NOUN
taxlaw-13219	605	22	-	-	PUNCT
taxlaw-13219	605	23	yonah	yonah	ADJ
taxlaw-13219	605	24	fails	fail	VERB
taxlaw-13219	605	25	to	to	PART
taxlaw-13219	605	26	show	show	VERB
taxlaw-13219	605	27	the	the	DET
taxlaw-13219	605	28	comparative	comparative	ADJ
taxlaw-13219	605	29	advantages	advantage	NOUN
taxlaw-13219	605	30	of	of	ADP
taxlaw-13219	605	31	corporate	corporate	ADJ
taxlaw-13219	605	32	tax	tax	NOUN
taxlaw-13219	605	33	in	in	ADP
taxlaw-13219	605	34	limiting	limit	VERB
taxlaw-13219	605	35	abuses	abuse	NOUN
taxlaw-13219	605	36	of	of	ADP
taxlaw-13219	605	37	managerial	managerial	ADJ
taxlaw-13219	605	38	power	power	NOUN
taxlaw-13219	605	39	.	.	PUNCT
taxlaw-13219	606	1	armed	arm	VERB
taxlaw-13219	606	2	with	with	ADP
taxlaw-13219	606	3	the	the	DET
taxlaw-13219	606	4	new	new	ADJ
taxlaw-13219	606	5	understanding	understanding	NOUN
taxlaw-13219	606	6	of	of	ADP
taxlaw-13219	606	7	corporate	corporate	ADJ
taxlaw-13219	606	8	tax	tax	NOUN
taxlaw-13219	606	9	’s	’s	PART
taxlaw-13219	606	10	role	role	NOUN
taxlaw-13219	606	11	,	,	PUNCT
taxlaw-13219	606	12	we	we	PRON
taxlaw-13219	606	13	can	can	AUX
taxlaw-13219	606	14	reshape	reshape	VERB
taxlaw-13219	606	15	the	the	DET
taxlaw-13219	606	16	“	"	PUNCT
taxlaw-13219	606	17	regulation	regulation	NOUN
taxlaw-13219	606	18	justification	justification	NOUN
taxlaw-13219	606	19	”	"	PUNCT
taxlaw-13219	606	20	and	and	CCONJ
taxlaw-13219	606	21	name	name	VERB
taxlaw-13219	606	22	it	it	PRON
taxlaw-13219	606	23	the	the	DET
taxlaw-13219	606	24	“	"	PUNCT
taxlaw-13219	606	25	executives	executive	NOUN
taxlaw-13219	606	26	regulation	regulation	NOUN
taxlaw-13219	606	27	justification	justification	NOUN
taxlaw-13219	606	28	.	.	PUNCT
taxlaw-13219	606	29	”	"	PUNCT
taxlaw-13219	607	1	similarly	similarly	ADV
taxlaw-13219	607	2	,	,	PUNCT
taxlaw-13219	607	3	to	to	ADP
taxlaw-13219	607	4	the	the	DET
taxlaw-13219	607	5	previous	previous	ADJ
taxlaw-13219	607	6	two	two	NUM
taxlaw-13219	607	7	governance	governance	NOUN
taxlaw-13219	607	8	justifications	justification	NOUN
taxlaw-13219	607	9	for	for	ADP
taxlaw-13219	607	10	corporate	corporate	ADJ
taxlaw-13219	607	11	tax	tax	NOUN
taxlaw-13219	607	12	,	,	PUNCT
taxlaw-13219	607	13	the	the	DET
taxlaw-13219	607	14	“	"	PUNCT
taxlaw-13219	607	15	executives	executive	NOUN
taxlaw-13219	607	16	regulation	regulation	NOUN
taxlaw-13219	607	17	justification	justification	NOUN
taxlaw-13219	607	18	”	"	PUNCT
taxlaw-13219	607	19	is	be	AUX
taxlaw-13219	607	20	based	base	VERB
taxlaw-13219	607	21	on	on	ADP
taxlaw-13219	607	22	the	the	DET
taxlaw-13219	607	23	understanding	understanding	NOUN
taxlaw-13219	607	24	that	that	SCONJ
taxlaw-13219	607	25	corporate	corporate	ADJ
taxlaw-13219	607	26	tax	tax	NOUN
taxlaw-13219	607	27	has	have	AUX
taxlaw-13219	607	28	an	an	DET
taxlaw-13219	607	29	important	important	ADJ
taxlaw-13219	607	30	role	role	NOUN
taxlaw-13219	607	31	in	in	ADP
taxlaw-13219	607	32	improving	improve	VERB
taxlaw-13219	607	33	corporate	corporate	ADJ
taxlaw-13219	607	34	governance	governance	NOUN
taxlaw-13219	607	35	.	.	PUNCT
taxlaw-13219	608	1	however	however	ADV
taxlaw-13219	608	2	,	,	PUNCT
taxlaw-13219	608	3	rather	rather	ADV
taxlaw-13219	608	4	than	than	ADP
taxlaw-13219	608	5	being	be	AUX
taxlaw-13219	608	6	focused	focus	VERB
taxlaw-13219	608	7	on	on	ADP
taxlaw-13219	608	8	increasing	increase	VERB
taxlaw-13219	608	9	investor	investor	NOUN
taxlaw-13219	608	10	’s	’s	PART
taxlaw-13219	608	11	wealth	wealth	NOUN
taxlaw-13219	608	12	or	or	CCONJ
taxlaw-13219	608	13	increasing	increase	VERB
taxlaw-13219	608	14	the	the	DET
taxlaw-13219	608	15	society	society	NOUN
taxlaw-13219	608	16	’s	’s	PART
taxlaw-13219	608	17	82	82	NUM
taxlaw-13219	608	18	columbia	columbia	PROPN
taxlaw-13219	608	19	journal	journal	PROPN
taxlaw-13219	608	20	of	of	ADP
taxlaw-13219	608	21	tax	tax	NOUN
taxlaw-13219	608	22	law	law	NOUN
taxlaw-13219	609	1	[	[	X
taxlaw-13219	609	2	vol	vol	X
taxlaw-13219	609	3	16:1	16:1	NUM
taxlaw-13219	609	4	economic	economic	ADJ
taxlaw-13219	609	5	welfare	welfare	NOUN
taxlaw-13219	609	6	,	,	PUNCT
taxlaw-13219	609	7	this	this	DET
taxlaw-13219	609	8	justification	justification	NOUN
taxlaw-13219	609	9	is	be	AUX
taxlaw-13219	609	10	focused	focus	VERB
taxlaw-13219	609	11	on	on	ADP
taxlaw-13219	609	12	the	the	DET
taxlaw-13219	609	13	interest	interest	NOUN
taxlaw-13219	609	14	of	of	ADP
taxlaw-13219	609	15	a	a	DET
taxlaw-13219	609	16	liberal	liberal	ADJ
taxlaw-13219	609	17	democratic	democratic	ADJ
taxlaw-13219	609	18	state	state	NOUN
taxlaw-13219	609	19	in	in	ADP
taxlaw-13219	609	20	restricting	restrict	VERB
taxlaw-13219	609	21	managerial	managerial	ADJ
taxlaw-13219	609	22	abuses	abuse	NOUN
taxlaw-13219	609	23	of	of	ADP
taxlaw-13219	609	24	excessive	excessive	ADJ
taxlaw-13219	609	25	powers	power	NOUN
taxlaw-13219	609	26	.	.	PUNCT
taxlaw-13219	610	1	as	as	SCONJ
taxlaw-13219	610	2	noted	note	VERB
taxlaw-13219	610	3	by	by	ADP
taxlaw-13219	610	4	avi	avi	NOUN
taxlaw-13219	610	5	-	-	PUNCT
taxlaw-13219	610	6	yonah	yonah	ADJ
taxlaw-13219	610	7	,	,	PUNCT
taxlaw-13219	610	8	there	there	PRON
taxlaw-13219	610	9	are	be	VERB
taxlaw-13219	610	10	two	two	NUM
taxlaw-13219	610	11	principal	principal	ADJ
taxlaw-13219	610	12	arguments	argument	NOUN
taxlaw-13219	610	13	why	why	SCONJ
taxlaw-13219	610	14	a	a	DET
taxlaw-13219	610	15	liberal	liberal	ADJ
taxlaw-13219	610	16	democratic	democratic	ADJ
taxlaw-13219	610	17	state	state	NOUN
taxlaw-13219	610	18	should	should	AUX
taxlaw-13219	610	19	curb	curb	VERB
taxlaw-13219	610	20	excessive	excessive	ADJ
taxlaw-13219	610	21	accumulation	accumulation	NOUN
taxlaw-13219	610	22	of	of	ADP
taxlaw-13219	610	23	power	power	NOUN
taxlaw-13219	610	24	:	:	PUNCT
taxlaw-13219	610	25	the	the	DET
taxlaw-13219	610	26	democratic	democratic	ADJ
taxlaw-13219	610	27	argument	argument	NOUN
taxlaw-13219	610	28	and	and	CCONJ
taxlaw-13219	610	29	the	the	DET
taxlaw-13219	610	30	liberal	liberal	ADJ
taxlaw-13219	610	31	conception	conception	NOUN
taxlaw-13219	610	32	of	of	ADP
taxlaw-13219	610	33	equality	equality	NOUN
taxlaw-13219	610	34	.	.	PUNCT
taxlaw-13219	611	1	curbing	curb	VERB
taxlaw-13219	611	2	the	the	DET
taxlaw-13219	611	3	managerial	managerial	ADJ
taxlaw-13219	611	4	power	power	NOUN
taxlaw-13219	611	5	is	be	AUX
taxlaw-13219	611	6	directly	directly	ADV
taxlaw-13219	611	7	related	relate	VERB
taxlaw-13219	611	8	to	to	ADP
taxlaw-13219	611	9	improving	improve	VERB
taxlaw-13219	611	10	corporate	corporate	ADJ
taxlaw-13219	611	11	governance	governance	NOUN
taxlaw-13219	611	12	,	,	PUNCT
taxlaw-13219	611	13	since	since	SCONJ
taxlaw-13219	611	14	the	the	DET
taxlaw-13219	611	15	excessive	excessive	ADJ
taxlaw-13219	611	16	power	power	NOUN
taxlaw-13219	611	17	held	hold	VERB
taxlaw-13219	611	18	by	by	ADP
taxlaw-13219	611	19	management	management	NOUN
taxlaw-13219	611	20	is	be	AUX
taxlaw-13219	611	21	,	,	PUNCT
taxlaw-13219	611	22	at	at	ADP
taxlaw-13219	611	23	least	least	ADJ
taxlaw-13219	611	24	partly	partly	ADV
taxlaw-13219	611	25	,	,	PUNCT
taxlaw-13219	611	26	the	the	DET
taxlaw-13219	611	27	result	result	NOUN
taxlaw-13219	611	28	of	of	ADP
taxlaw-13219	611	29	lack	lack	NOUN
taxlaw-13219	611	30	of	of	ADP
taxlaw-13219	611	31	supervision	supervision	NOUN
taxlaw-13219	611	32	by	by	ADP
taxlaw-13219	611	33	the	the	DET
taxlaw-13219	611	34	non	non	ADJ
taxlaw-13219	611	35	-	-	ADJ
taxlaw-13219	611	36	controlling	controlling	ADJ
taxlaw-13219	611	37	shareholders	shareholder	NOUN
taxlaw-13219	611	38	.	.	PUNCT
taxlaw-13219	612	1	at	at	ADP
taxlaw-13219	612	2	the	the	DET
taxlaw-13219	612	3	beginning	beginning	NOUN
taxlaw-13219	612	4	of	of	ADP
taxlaw-13219	612	5	the	the	DET
taxlaw-13219	612	6	twentieth	twentieth	ADJ
taxlaw-13219	612	7	century	century	NOUN
taxlaw-13219	612	8	,	,	PUNCT
taxlaw-13219	612	9	berle	berle	PROPN
taxlaw-13219	612	10	has	have	AUX
taxlaw-13219	612	11	already	already	ADV
taxlaw-13219	612	12	expressed	express	VERB
taxlaw-13219	612	13	the	the	DET
taxlaw-13219	612	14	view	view	NOUN
taxlaw-13219	612	15	that	that	SCONJ
taxlaw-13219	612	16	the	the	DET
taxlaw-13219	612	17	separation	separation	NOUN
taxlaw-13219	612	18	of	of	ADP
taxlaw-13219	612	19	ownership	ownership	NOUN
taxlaw-13219	612	20	and	and	CCONJ
taxlaw-13219	612	21	control	control	NOUN
taxlaw-13219	612	22	(	(	PUNCT
taxlaw-13219	612	23	in	in	ADP
taxlaw-13219	612	24	the	the	DET
taxlaw-13219	612	25	broad	broad	ADJ
taxlaw-13219	612	26	sense)104	sense)104	PROPN
taxlaw-13219	612	27	gives	give	VERB
taxlaw-13219	612	28	management	management	NOUN
taxlaw-13219	612	29	huge	huge	ADJ
taxlaw-13219	612	30	powers	power	NOUN
taxlaw-13219	612	31	and	and	CCONJ
taxlaw-13219	612	32	noted	note	VERB
taxlaw-13219	612	33	that	that	SCONJ
taxlaw-13219	612	34	it	it	PRON
taxlaw-13219	612	35	“	"	PUNCT
taxlaw-13219	612	36	led	lead	VERB
taxlaw-13219	612	37	to	to	ADP
taxlaw-13219	612	38	a	a	DET
taxlaw-13219	612	39	society	society	NOUN
taxlaw-13219	612	40	in	in	ADP
taxlaw-13219	612	41	which	which	PRON
taxlaw-13219	612	42	production	production	NOUN
taxlaw-13219	612	43	is	be	AUX
taxlaw-13219	612	44	carried	carry	VERB
taxlaw-13219	612	45	on	on	ADP
taxlaw-13219	612	46	under	under	ADP
taxlaw-13219	612	47	the	the	DET
taxlaw-13219	612	48	ultimate	ultimate	ADJ
taxlaw-13219	612	49	control	control	NOUN
taxlaw-13219	612	50	of	of	ADP
taxlaw-13219	612	51	a	a	DET
taxlaw-13219	612	52	handful	handful	NOUN
taxlaw-13219	612	53	of	of	ADP
taxlaw-13219	612	54	individuals	individual	NOUN
taxlaw-13219	612	55	.	.	PUNCT
taxlaw-13219	613	1	the	the	DET
taxlaw-13219	613	2	economic	economic	ADJ
taxlaw-13219	613	3	power	power	NOUN
taxlaw-13219	613	4	in	in	ADP
taxlaw-13219	613	5	the	the	DET
taxlaw-13219	613	6	hands	hand	NOUN
taxlaw-13219	613	7	of	of	ADP
taxlaw-13219	613	8	the	the	DET
taxlaw-13219	613	9	few	few	ADJ
taxlaw-13219	613	10	persons	person	NOUN
taxlaw-13219	613	11	who	who	PRON
taxlaw-13219	613	12	control	control	VERB
taxlaw-13219	613	13	a	a	DET
taxlaw-13219	613	14	giant	giant	ADJ
taxlaw-13219	613	15	corporation	corporation	NOUN
taxlaw-13219	613	16	is	be	AUX
taxlaw-13219	613	17	a	a	DET
taxlaw-13219	613	18	tremendous	tremendous	ADJ
taxlaw-13219	613	19	force	force	NOUN
taxlaw-13219	613	20	which	which	PRON
taxlaw-13219	613	21	can	can	AUX
taxlaw-13219	613	22	harm	harm	VERB
taxlaw-13219	613	23	or	or	CCONJ
taxlaw-13219	613	24	benefit	benefit	VERB
taxlaw-13219	613	25	a	a	DET
taxlaw-13219	613	26	multitude	multitude	NOUN
taxlaw-13219	613	27	of	of	ADP
taxlaw-13219	613	28	individuals	individual	NOUN
taxlaw-13219	613	29	,	,	PUNCT
taxlaw-13219	613	30	affect	affect	VERB
taxlaw-13219	613	31	whole	whole	ADJ
taxlaw-13219	613	32	districts	district	NOUN
taxlaw-13219	613	33	,	,	PUNCT
taxlaw-13219	613	34	shift	shift	VERB
taxlaw-13219	613	35	the	the	DET
taxlaw-13219	613	36	currents	current	NOUN
taxlaw-13219	613	37	of	of	ADP
taxlaw-13219	613	38	trade	trade	NOUN
taxlaw-13219	613	39	,	,	PUNCT
taxlaw-13219	613	40	bring	bring	VERB
taxlaw-13219	613	41	ruin	ruin	NOUN
taxlaw-13219	613	42	to	to	ADP
taxlaw-13219	613	43	one	one	NUM
taxlaw-13219	613	44	community	community	NOUN
taxlaw-13219	613	45	and	and	CCONJ
taxlaw-13219	613	46	prosperity	prosperity	NOUN
taxlaw-13219	613	47	to	to	ADP
taxlaw-13219	613	48	another	another	PRON
taxlaw-13219	613	49	.	.	PUNCT
taxlaw-13219	614	1	”105	”105	ADJ
taxlaw-13219	614	2	furthermore	furthermore	ADV
taxlaw-13219	614	3	,	,	PUNCT
taxlaw-13219	614	4	berle	berle	PROPN
taxlaw-13219	614	5	has	have	AUX
taxlaw-13219	614	6	noted	note	VERB
taxlaw-13219	614	7	that	that	SCONJ
taxlaw-13219	614	8	the	the	DET
taxlaw-13219	614	9	separation	separation	NOUN
taxlaw-13219	614	10	of	of	ADP
taxlaw-13219	614	11	ownership	ownership	NOUN
taxlaw-13219	614	12	and	and	CCONJ
taxlaw-13219	614	13	control	control	NOUN
taxlaw-13219	614	14	has	have	AUX
taxlaw-13219	614	15	abolished	abolish	VERB
taxlaw-13219	614	16	the	the	DET
taxlaw-13219	614	17	restrictions	restriction	NOUN
taxlaw-13219	614	18	that	that	PRON
taxlaw-13219	614	19	formerly	formerly	ADV
taxlaw-13219	614	20	limited	limit	VERB
taxlaw-13219	614	21	the	the	DET
taxlaw-13219	614	22	use	use	NOUN
taxlaw-13219	614	23	of	of	ADP
taxlaw-13219	614	24	these	these	DET
taxlaw-13219	614	25	tremendous	tremendous	ADJ
taxlaw-13219	614	26	powers	power	NOUN
taxlaw-13219	614	27	:	:	PUNCT
taxlaw-13219	614	28	“	"	PUNCT
taxlaw-13219	614	29	[	[	X
taxlaw-13219	614	30	t]he	t]he	X
taxlaw-13219	614	31	separation	separation	NOUN
taxlaw-13219	614	32	of	of	ADP
taxlaw-13219	614	33	ownership	ownership	NOUN
taxlaw-13219	614	34	from	from	ADP
taxlaw-13219	614	35	control	control	NOUN
taxlaw-13219	614	36	produces	produce	VERB
taxlaw-13219	614	37	a	a	DET
taxlaw-13219	614	38	condition	condition	NOUN
taxlaw-13219	614	39	where	where	SCONJ
taxlaw-13219	614	40	the	the	DET
taxlaw-13219	614	41	interests	interest	NOUN
taxlaw-13219	614	42	of	of	ADP
taxlaw-13219	614	43	owner	owner	NOUN
taxlaw-13219	614	44	and	and	CCONJ
taxlaw-13219	614	45	of	of	ADP
taxlaw-13219	614	46	ultimate	ultimate	ADJ
taxlaw-13219	614	47	manager	manager	NOUN
taxlaw-13219	614	48	may	may	AUX
taxlaw-13219	614	49	,	,	PUNCT
taxlaw-13219	614	50	and	and	CCONJ
taxlaw-13219	614	51	often	often	ADV
taxlaw-13219	614	52	do	do	AUX
taxlaw-13219	614	53	,	,	PUNCT
taxlaw-13219	614	54	diverge	diverge	VERB
taxlaw-13219	614	55	,	,	PUNCT
taxlaw-13219	614	56	and	and	CCONJ
taxlaw-13219	614	57	where	where	SCONJ
taxlaw-13219	614	58	many	many	ADJ
taxlaw-13219	614	59	of	of	ADP
taxlaw-13219	614	60	the	the	DET
taxlaw-13219	614	61	checks	check	NOUN
taxlaw-13219	614	62	which	which	PRON
taxlaw-13219	614	63	formerly	formerly	ADV
taxlaw-13219	614	64	operated	operate	VERB
taxlaw-13219	614	65	to	to	PART
taxlaw-13219	614	66	limit	limit	VERB
taxlaw-13219	614	67	the	the	DET
taxlaw-13219	614	68	use	use	NOUN
taxlaw-13219	614	69	of	of	ADP
taxlaw-13219	614	70	power	power	NOUN
taxlaw-13219	614	71	disappear.	disappear.	NOUN
taxlaw-13219	614	72	…	…	PUNCT
taxlaw-13219	614	73	”.106	”.106	PROPN
taxlaw-13219	614	74	since	since	SCONJ
taxlaw-13219	614	75	corporate	corporate	ADJ
taxlaw-13219	614	76	tax	tax	NOUN
taxlaw-13219	614	77	and	and	CCONJ
taxlaw-13219	614	78	tax	tax	NOUN
taxlaw-13219	614	79	authorities	authority	NOUN
taxlaw-13219	614	80	have	have	VERB
taxlaw-13219	614	81	a	a	DET
taxlaw-13219	614	82	comparative	comparative	ADJ
taxlaw-13219	614	83	advantage	advantage	NOUN
taxlaw-13219	614	84	relative	relative	ADJ
taxlaw-13219	614	85	to	to	ADP
taxlaw-13219	614	86	the	the	DET
taxlaw-13219	614	87	sec	sec	PROPN
taxlaw-13219	614	88	in	in	ADP
taxlaw-13219	614	89	restricting	restrict	VERB
taxlaw-13219	614	90	abuses	abuse	NOUN
taxlaw-13219	614	91	of	of	ADP
taxlaw-13219	614	92	excessive	excessive	ADJ
taxlaw-13219	614	93	managerial	managerial	ADJ
taxlaw-13219	614	94	powers	power	NOUN
taxlaw-13219	614	95	,	,	PUNCT
taxlaw-13219	614	96	a	a	DET
taxlaw-13219	614	97	liberal	liberal	ADJ
taxlaw-13219	614	98	democratic	democratic	ADJ
taxlaw-13219	614	99	state	state	NOUN
taxlaw-13219	614	100	should	should	AUX
taxlaw-13219	614	101	use	use	VERB
taxlaw-13219	614	102	both	both	DET
taxlaw-13219	614	103	tools	tool	NOUN
taxlaw-13219	614	104	in	in	ADP
taxlaw-13219	614	105	order	order	NOUN
taxlaw-13219	614	106	to	to	PART
taxlaw-13219	614	107	curb	curb	VERB
taxlaw-13219	614	108	managerial	managerial	ADJ
taxlaw-13219	614	109	powers	power	NOUN
taxlaw-13219	614	110	.	.	PUNCT
taxlaw-13219	615	1	corporate	corporate	ADJ
taxlaw-13219	615	2	tax	tax	NOUN
taxlaw-13219	615	3	curbs	curb	NOUN
taxlaw-13219	615	4	managerial	managerial	ADJ
taxlaw-13219	615	5	abuses	abuse	NOUN
taxlaw-13219	615	6	of	of	ADP
taxlaw-13219	615	7	excessive	excessive	ADJ
taxlaw-13219	615	8	powers	power	NOUN
taxlaw-13219	615	9	through	through	ADP
taxlaw-13219	615	10	five	five	NUM
taxlaw-13219	615	11	functions	function	NOUN
taxlaw-13219	615	12	.	.	PUNCT
taxlaw-13219	616	1	in	in	ADP
taxlaw-13219	616	2	addition	addition	NOUN
taxlaw-13219	616	3	to	to	ADP
taxlaw-13219	616	4	the	the	DET
taxlaw-13219	616	5	“	"	PUNCT
taxlaw-13219	616	6	limiting	limiting	NOUN
taxlaw-13219	616	7	”	"	PUNCT
taxlaw-13219	616	8	function	function	NOUN
taxlaw-13219	616	9	and	and	CCONJ
taxlaw-13219	616	10	“	"	PUNCT
taxlaw-13219	616	11	regulatory	regulatory	ADJ
taxlaw-13219	616	12	”	"	PUNCT
taxlaw-13219	616	13	function	function	NOUN
taxlaw-13219	616	14	(	(	PUNCT
taxlaw-13219	616	15	as	as	SCONJ
taxlaw-13219	616	16	suggested	suggest	VERB
taxlaw-13219	616	17	by	by	ADP
taxlaw-13219	616	18	avi	avi	NOUN
taxlaw-13219	616	19	-	-	PUNCT
taxlaw-13219	616	20	yonah	yonah	ADJ
taxlaw-13219	616	21	)	)	PUNCT
taxlaw-13219	616	22	,	,	PUNCT
taxlaw-13219	616	23	the	the	DET
taxlaw-13219	616	24	corporate	corporate	ADJ
taxlaw-13219	616	25	tax	tax	NOUN
taxlaw-13219	616	26	has	have	VERB
taxlaw-13219	616	27	three	three	NUM
taxlaw-13219	616	28	other	other	ADJ
taxlaw-13219	616	29	functions	function	NOUN
taxlaw-13219	616	30	which	which	PRON
taxlaw-13219	616	31	prevent	prevent	VERB
taxlaw-13219	616	32	managerial	managerial	ADJ
taxlaw-13219	616	33	abuses	abuse	NOUN
taxlaw-13219	616	34	of	of	ADP
taxlaw-13219	616	35	excessive	excessive	ADJ
taxlaw-13219	616	36	powers	power	NOUN
taxlaw-13219	616	37	:	:	PUNCT
taxlaw-13219	616	38	“	"	PUNCT
taxlaw-13219	616	39	monitoring	monitor	VERB
taxlaw-13219	616	40	”	"	PUNCT
taxlaw-13219	616	41	function	function	NOUN
taxlaw-13219	616	42	;	;	PUNCT
taxlaw-13219	616	43	“	"	PUNCT
taxlaw-13219	616	44	madisonian	madisonian	ADJ
taxlaw-13219	616	45	”	"	PUNCT
taxlaw-13219	616	46	function	function	NOUN
taxlaw-13219	616	47	and	and	CCONJ
taxlaw-13219	616	48	the	the	DET
taxlaw-13219	616	49	“	"	PUNCT
taxlaw-13219	616	50	shedding	shed	VERB
taxlaw-13219	616	51	light	light	ADJ
taxlaw-13219	616	52	”	"	PUNCT
taxlaw-13219	616	53	function	function	NOUN
taxlaw-13219	616	54	.	.	PUNCT
taxlaw-13219	617	1	the	the	DET
taxlaw-13219	617	2	“	"	PUNCT
taxlaw-13219	617	3	monitoring	monitoring	NOUN
taxlaw-13219	617	4	”	"	PUNCT
taxlaw-13219	617	5	function	function	NOUN
taxlaw-13219	617	6	helps	help	VERB
taxlaw-13219	617	7	in	in	ADP
taxlaw-13219	617	8	preventing	prevent	VERB
taxlaw-13219	617	9	general	general	ADJ
taxlaw-13219	617	10	diversion	diversion	NOUN
taxlaw-13219	617	11	activity	activity	NOUN
taxlaw-13219	617	12	by	by	ADP
taxlaw-13219	617	13	the	the	DET
taxlaw-13219	617	14	corporate	corporate	ADJ
taxlaw-13219	617	15	management	management	NOUN
taxlaw-13219	617	16	,	,	PUNCT
taxlaw-13219	617	17	particularly	particularly	ADV
taxlaw-13219	617	18	in	in	ADP
taxlaw-13219	617	19	the	the	DET
taxlaw-13219	617	20	vast	vast	ADJ
taxlaw-13219	617	21	cases	case	NOUN
taxlaw-13219	617	22	where	where	SCONJ
taxlaw-13219	617	23	there	there	PRON
taxlaw-13219	617	24	is	be	VERB
taxlaw-13219	617	25	an	an	DET
taxlaw-13219	617	26	alignment	alignment	NOUN
taxlaw-13219	617	27	of	of	ADP
taxlaw-13219	617	28	interests	interest	NOUN
taxlaw-13219	617	29	between	between	ADP
taxlaw-13219	617	30	the	the	DET
taxlaw-13219	617	31	irs	irs	PROPN
taxlaw-13219	617	32	and	and	CCONJ
taxlaw-13219	617	33	the	the	DET
taxlaw-13219	617	34	noncontrolling	noncontrolling	NOUN
taxlaw-13219	617	35	shareholders	shareholder	NOUN
taxlaw-13219	617	36	.	.	PUNCT
taxlaw-13219	618	1	the	the	DET
taxlaw-13219	618	2	“	"	PUNCT
taxlaw-13219	618	3	madisonian	madisonian	ADJ
taxlaw-13219	618	4	”	"	PUNCT
taxlaw-13219	618	5	function	function	NOUN
taxlaw-13219	618	6	helps	help	VERB
taxlaw-13219	618	7	in	in	ADP
taxlaw-13219	618	8	preventing	prevent	VERB
taxlaw-13219	618	9	a	a	DET
taxlaw-13219	618	10	specific	specific	ADJ
taxlaw-13219	618	11	,	,	PUNCT
taxlaw-13219	618	12	but	but	CCONJ
taxlaw-13219	618	13	important	important	ADJ
taxlaw-13219	618	14	,	,	PUNCT
taxlaw-13219	618	15	sort	sort	ADV
taxlaw-13219	618	16	of	of	ADP
taxlaw-13219	618	17	managerial	managerial	ADJ
taxlaw-13219	618	18	abuse	abuse	NOUN
taxlaw-13219	618	19	:	:	PUNCT
taxlaw-13219	618	20	inflation	inflation	NOUN
taxlaw-13219	618	21	of	of	ADP
taxlaw-13219	618	22	reported	report	VERB
taxlaw-13219	618	23	income	income	NOUN
taxlaw-13219	618	24	.	.	PUNCT
taxlaw-13219	619	1	the	the	DET
taxlaw-13219	619	2	“	"	PUNCT
taxlaw-13219	619	3	shedding	shed	VERB
taxlaw-13219	619	4	light	light	ADJ
taxlaw-13219	619	5	”	"	PUNCT
taxlaw-13219	619	6	function	function	NOUN
taxlaw-13219	619	7	helps	help	VERB
taxlaw-13219	619	8	in	in	ADP
taxlaw-13219	619	9	providing	provide	VERB
taxlaw-13219	619	10	information	information	NOUN
taxlaw-13219	619	11	to	to	ADP
taxlaw-13219	619	12	the	the	DET
taxlaw-13219	619	13	market	market	NOUN
taxlaw-13219	619	14	.	.	PUNCT
taxlaw-13219	620	1	it	it	PRON
taxlaw-13219	620	2	should	should	AUX
taxlaw-13219	620	3	be	be	AUX
taxlaw-13219	620	4	emphasized	emphasize	VERB
taxlaw-13219	620	5	that	that	SCONJ
taxlaw-13219	620	6	even	even	ADV
taxlaw-13219	620	7	if	if	SCONJ
taxlaw-13219	620	8	these	these	DET
taxlaw-13219	620	9	functions	function	NOUN
taxlaw-13219	620	10	can	can	AUX
taxlaw-13219	620	11	not	not	PART
taxlaw-13219	620	12	prevent	prevent	VERB
taxlaw-13219	620	13	managerial	managerial	ADJ
taxlaw-13219	620	14	abuses	abuse	NOUN
taxlaw-13219	620	15	of	of	ADP
taxlaw-13219	620	16	excessive	excessive	ADJ
taxlaw-13219	620	17	powers	power	NOUN
taxlaw-13219	620	18	,	,	PUNCT
taxlaw-13219	620	19	they	they	PRON
taxlaw-13219	620	20	can	can	AUX
taxlaw-13219	620	21	decently	decently	ADV
taxlaw-13219	620	22	help	help	VERB
taxlaw-13219	620	23	in	in	ADP
taxlaw-13219	620	24	restricting	restrict	VERB
taxlaw-13219	620	25	such	such	ADJ
taxlaw-13219	620	26	abuses	abuse	NOUN
taxlaw-13219	620	27	.	.	PUNCT
taxlaw-13219	621	1	in	in	ADP
taxlaw-13219	621	2	sum	sum	NOUN
taxlaw-13219	621	3	,	,	PUNCT
taxlaw-13219	621	4	the	the	DET
taxlaw-13219	621	5	“	"	PUNCT
taxlaw-13219	621	6	the	the	DET
taxlaw-13219	621	7	corporate	corporate	ADJ
taxlaw-13219	621	8	governance	governance	NOUN
taxlaw-13219	621	9	regulation	regulation	NOUN
taxlaw-13219	621	10	justification	justification	NOUN
taxlaw-13219	621	11	”	"	PUNCT
taxlaw-13219	621	12	provides	provide	VERB
taxlaw-13219	621	13	that	that	SCONJ
taxlaw-13219	621	14	the	the	DET
taxlaw-13219	621	15	goal	goal	NOUN
taxlaw-13219	621	16	of	of	ADP
taxlaw-13219	621	17	corporate	corporate	ADJ
taxlaw-13219	621	18	tax	tax	NOUN
taxlaw-13219	621	19	is	be	AUX
taxlaw-13219	621	20	to	to	PART
taxlaw-13219	621	21	promote	promote	VERB
taxlaw-13219	621	22	the	the	DET
taxlaw-13219	621	23	values	value	NOUN
taxlaw-13219	621	24	of	of	ADP
taxlaw-13219	621	25	a	a	DET
taxlaw-13219	621	26	democratic	democratic	ADJ
taxlaw-13219	621	27	-	-	PUNCT
taxlaw-13219	621	28	liberal	liberal	ADJ
taxlaw-13219	621	29	society	society	NOUN
taxlaw-13219	621	30	by	by	ADP
taxlaw-13219	621	31	curbing	curb	VERB
taxlaw-13219	621	32	managerial	managerial	ADJ
taxlaw-13219	621	33	powers	power	NOUN
taxlaw-13219	621	34	and	and	CCONJ
taxlaw-13219	621	35	improving	improve	VERB
taxlaw-13219	621	36	corporate	corporate	ADJ
taxlaw-13219	621	37	governance	governance	NOUN
taxlaw-13219	621	38	,	,	PUNCT
taxlaw-13219	621	39	through	through	ADP
taxlaw-13219	621	40	functions	function	NOUN
taxlaw-13219	621	41	that	that	PRON
taxlaw-13219	621	42	104	104	NUM
taxlaw-13219	621	43	adolf	adolf	NOUN
taxlaw-13219	621	44	.	.	PUNCT
taxlaw-13219	622	1	a	a	DET
taxlaw-13219	622	2	berle	berle	PROPN
taxlaw-13219	622	3	&	&	CCONJ
taxlaw-13219	622	4	gardiner	gardiner	PROPN
taxlaw-13219	622	5	c.	c.	PROPN
taxlaw-13219	622	6	means	mean	VERB
taxlaw-13219	622	7	,	,	PUNCT
taxlaw-13219	622	8	the	the	DET
taxlaw-13219	622	9	modern	modern	ADJ
taxlaw-13219	622	10	corporation	corporation	NOUN
taxlaw-13219	622	11	&	&	CCONJ
taxlaw-13219	622	12	private	private	ADJ
taxlaw-13219	622	13	property	property	NOUN
taxlaw-13219	622	14	5	5	NUM
taxlaw-13219	622	15	-	-	SYM
taxlaw-13219	622	16	6	6	NUM
taxlaw-13219	622	17	(	(	PUNCT
taxlaw-13219	622	18	transaction	transaction	NOUN
taxlaw-13219	622	19	publishers	publisher	VERB
taxlaw-13219	622	20	eds	ed	NOUN
taxlaw-13219	622	21	.	.	PROPN
taxlaw-13219	622	22	,	,	PUNCT
taxlaw-13219	622	23	1933	1933	NUM
taxlaw-13219	622	24	)	)	PUNCT
taxlaw-13219	622	25	.	.	PUNCT
taxlaw-13219	623	1	in	in	ADP
taxlaw-13219	623	2	the	the	DET
taxlaw-13219	623	3	terms	term	NOUN
taxlaw-13219	623	4	of	of	ADP
taxlaw-13219	623	5	berle	berle	NOUN
taxlaw-13219	623	6	,	,	PUNCT
taxlaw-13219	623	7	the	the	DET
taxlaw-13219	623	8	term	term	NOUN
taxlaw-13219	623	9	“	"	PUNCT
taxlaw-13219	623	10	separation	separation	NOUN
taxlaw-13219	623	11	of	of	ADP
taxlaw-13219	623	12	ownership	ownership	NOUN
taxlaw-13219	623	13	from	from	ADP
taxlaw-13219	623	14	control	control	NOUN
taxlaw-13219	623	15	”	"	PUNCT
taxlaw-13219	623	16	refers	refer	VERB
taxlaw-13219	623	17	also	also	ADV
taxlaw-13219	623	18	to	to	ADP
taxlaw-13219	623	19	the	the	DET
taxlaw-13219	623	20	case	case	NOUN
taxlaw-13219	623	21	where	where	SCONJ
taxlaw-13219	623	22	the	the	DET
taxlaw-13219	623	23	majority	majority	NOUN
taxlaw-13219	623	24	shareholder	shareholder	NOUN
taxlaw-13219	623	25	is	be	AUX
taxlaw-13219	623	26	in	in	ADP
taxlaw-13219	623	27	control	control	NOUN
taxlaw-13219	623	28	while	while	SCONJ
taxlaw-13219	623	29	the	the	DET
taxlaw-13219	623	30	minority	minority	NOUN
taxlaw-13219	623	31	shareholders	shareholder	NOUN
taxlaw-13219	623	32	are	be	AUX
taxlaw-13219	623	33	not	not	PART
taxlaw-13219	623	34	in	in	ADP
taxlaw-13219	623	35	control	control	NOUN
taxlaw-13219	623	36	:	:	PUNCT
taxlaw-13219	623	37	“	"	PUNCT
taxlaw-13219	623	38	[	[	X
taxlaw-13219	623	39	s]uch	s]uch	X
taxlaw-13219	623	40	separation	separation	NOUN
taxlaw-13219	623	41	may	may	AUX
taxlaw-13219	623	42	exist	exist	VERB
taxlaw-13219	623	43	in	in	ADP
taxlaw-13219	623	44	varying	vary	VERB
taxlaw-13219	623	45	degrees	degree	NOUN
taxlaw-13219	623	46	.	.	PUNCT
taxlaw-13219	624	1	where	where	SCONJ
taxlaw-13219	624	2	the	the	DET
taxlaw-13219	624	3	men	man	NOUN
taxlaw-13219	624	4	ultimately	ultimately	ADV
taxlaw-13219	624	5	responsible	responsible	ADJ
taxlaw-13219	624	6	for	for	ADP
taxlaw-13219	624	7	running	run	VERB
taxlaw-13219	624	8	a	a	DET
taxlaw-13219	624	9	corporation	corporation	NOUN
taxlaw-13219	624	10	own	own	VERB
taxlaw-13219	624	11	a	a	DET
taxlaw-13219	624	12	majority	majority	NOUN
taxlaw-13219	624	13	of	of	ADP
taxlaw-13219	624	14	the	the	DET
taxlaw-13219	624	15	voting	voting	NOUN
taxlaw-13219	624	16	stock	stock	NOUN
taxlaw-13219	624	17	while	while	SCONJ
taxlaw-13219	624	18	the	the	DET
taxlaw-13219	624	19	remainder	remainder	NOUN
taxlaw-13219	624	20	is	be	AUX
taxlaw-13219	624	21	widely	widely	ADV
taxlaw-13219	624	22	diffused	diffuse	VERB
taxlaw-13219	624	23	,	,	PUNCT
taxlaw-13219	624	24	control	control	NOUN
taxlaw-13219	624	25	and	and	CCONJ
taxlaw-13219	624	26	part	part	NOUN
taxlaw-13219	624	27	ownership	ownership	NOUN
taxlaw-13219	624	28	are	be	AUX
taxlaw-13219	624	29	in	in	ADP
taxlaw-13219	624	30	their	their	PRON
taxlaw-13219	624	31	hands	hand	NOUN
taxlaw-13219	624	32	.	.	PUNCT
taxlaw-13219	625	1	only	only	ADV
taxlaw-13219	625	2	for	for	ADP
taxlaw-13219	625	3	the	the	DET
taxlaw-13219	625	4	remaining	remain	VERB
taxlaw-13219	625	5	owners	owner	NOUN
taxlaw-13219	625	6	is	be	AUX
taxlaw-13219	625	7	there	there	PRON
taxlaw-13219	625	8	separation	separation	NOUN
taxlaw-13219	625	9	from	from	ADP
taxlaw-13219	625	10	control	control	NOUN
taxlaw-13219	625	11	.	.	PUNCT
taxlaw-13219	625	12	”	"	PUNCT
taxlaw-13219	626	1	105	105	NUM
taxlaw-13219	626	2	i	i	PRON
taxlaw-13219	626	3	d.	d.	PROPN
taxlaw-13219	626	4	at	at	ADP
taxlaw-13219	626	5	46	46	NUM
taxlaw-13219	626	6	.	.	PUNCT
taxlaw-13219	626	7	106	106	NUM
taxlaw-13219	627	1	i	i	PRON
taxlaw-13219	627	2	d.	d.	NOUN
taxlaw-13219	627	3	at	at	ADP
taxlaw-13219	627	4	6	6	NUM
taxlaw-13219	627	5	.	.	NOUN
taxlaw-13219	627	6	2024	2024	NUM
taxlaw-13219	627	7	]	]	PUNCT
taxlaw-13219	627	8	taxation	taxation	NOUN
taxlaw-13219	627	9	and	and	CCONJ
taxlaw-13219	627	10	corporate	corporate	ADJ
taxlaw-13219	627	11	governance	governance	NOUN
taxlaw-13219	627	12	83	83	NUM
taxlaw-13219	627	13	can	can	AUX
taxlaw-13219	627	14	not	not	PART
taxlaw-13219	627	15	be	be	AUX
taxlaw-13219	627	16	achieved	achieve	VERB
taxlaw-13219	627	17	by	by	ADP
taxlaw-13219	627	18	other	other	ADJ
taxlaw-13219	627	19	corporate	corporate	ADJ
taxlaw-13219	627	20	governance	governance	NOUN
taxlaw-13219	627	21	mechanisms	mechanism	NOUN
taxlaw-13219	627	22	.	.	PUNCT
taxlaw-13219	628	1	the	the	DET
taxlaw-13219	628	2	previously	previously	ADV
taxlaw-13219	628	3	stated	state	VERB
taxlaw-13219	628	4	counterarguments	counterargument	NOUN
taxlaw-13219	628	5	that	that	PRON
taxlaw-13219	628	6	were	be	AUX
taxlaw-13219	628	7	raised	raise	VERB
taxlaw-13219	628	8	against	against	ADP
taxlaw-13219	628	9	the	the	DET
taxlaw-13219	628	10	original	original	ADJ
taxlaw-13219	628	11	regulatory	regulatory	ADJ
taxlaw-13219	628	12	justification	justification	NOUN
taxlaw-13219	628	13	do	do	AUX
taxlaw-13219	628	14	not	not	PART
taxlaw-13219	628	15	apply	apply	VERB
taxlaw-13219	628	16	for	for	ADP
taxlaw-13219	628	17	“	"	PUNCT
taxlaw-13219	628	18	the	the	DET
taxlaw-13219	628	19	corporate	corporate	ADJ
taxlaw-13219	628	20	governance	governance	NOUN
taxlaw-13219	628	21	regulation	regulation	NOUN
taxlaw-13219	628	22	justification	justification	NOUN
taxlaw-13219	628	23	.	.	PUNCT
taxlaw-13219	628	24	”	"	PUNCT
taxlaw-13219	629	1	this	this	DET
taxlaw-13219	629	2	new	new	ADJ
taxlaw-13219	629	3	justification	justification	NOUN
taxlaw-13219	629	4	is	be	AUX
taxlaw-13219	629	5	consistent	consistent	ADJ
taxlaw-13219	629	6	with	with	ADP
taxlaw-13219	629	7	the	the	DET
taxlaw-13219	629	8	fact	fact	NOUN
taxlaw-13219	629	9	that	that	SCONJ
taxlaw-13219	629	10	corporate	corporate	ADJ
taxlaw-13219	629	11	tax	tax	NOUN
taxlaw-13219	629	12	is	be	AUX
taxlaw-13219	629	13	based	base	VERB
taxlaw-13219	629	14	on	on	ADP
taxlaw-13219	629	15	the	the	DET
taxlaw-13219	629	16	income	income	NOUN
taxlaw-13219	629	17	of	of	ADP
taxlaw-13219	629	18	the	the	DET
taxlaw-13219	629	19	corporation	corporation	NOUN
taxlaw-13219	629	20	,	,	PUNCT
taxlaw-13219	629	21	since	since	SCONJ
taxlaw-13219	629	22	—	—	PUNCT
taxlaw-13219	629	23	as	as	SCONJ
taxlaw-13219	629	24	noted	note	VERB
taxlaw-13219	629	25	earlier	early	ADV
taxlaw-13219	629	26	—	—	PUNCT
taxlaw-13219	629	27	imposing	impose	VERB
taxlaw-13219	629	28	tax	tax	NOUN
taxlaw-13219	629	29	on	on	ADP
taxlaw-13219	629	30	the	the	DET
taxlaw-13219	629	31	corporate	corporate	ADJ
taxlaw-13219	629	32	income	income	NOUN
taxlaw-13219	629	33	is	be	AUX
taxlaw-13219	629	34	necessary	necessary	ADJ
taxlaw-13219	629	35	in	in	ADP
taxlaw-13219	629	36	order	order	NOUN
taxlaw-13219	629	37	to	to	PART
taxlaw-13219	629	38	enable	enable	VERB
taxlaw-13219	629	39	the	the	DET
taxlaw-13219	629	40	governance	governance	NOUN
taxlaw-13219	629	41	functions	function	NOUN
taxlaw-13219	629	42	of	of	ADP
taxlaw-13219	629	43	corporate	corporate	ADJ
taxlaw-13219	629	44	tax	tax	NOUN
taxlaw-13219	629	45	.	.	PUNCT
taxlaw-13219	630	1	in	in	ADP
taxlaw-13219	630	2	addition	addition	NOUN
taxlaw-13219	630	3	,	,	PUNCT
taxlaw-13219	630	4	in	in	ADP
taxlaw-13219	630	5	many	many	ADJ
taxlaw-13219	630	6	important	important	ADJ
taxlaw-13219	630	7	circumstances	circumstance	NOUN
taxlaw-13219	630	8	the	the	DET
taxlaw-13219	630	9	corporate	corporate	ADJ
taxlaw-13219	630	10	tax	tax	NOUN
taxlaw-13219	630	11	has	have	VERB
taxlaw-13219	630	12	a	a	DET
taxlaw-13219	630	13	comparative	comparative	ADJ
taxlaw-13219	630	14	advantage	advantage	NOUN
taxlaw-13219	630	15	relative	relative	ADJ
taxlaw-13219	630	16	to	to	ADP
taxlaw-13219	630	17	the	the	DET
taxlaw-13219	630	18	sec	sec	PROPN
taxlaw-13219	630	19	in	in	ADP
taxlaw-13219	630	20	improving	improve	VERB
taxlaw-13219	630	21	corporate	corporate	ADJ
taxlaw-13219	630	22	governance	governance	NOUN
taxlaw-13219	630	23	.	.	PUNCT
taxlaw-13219	631	1	since	since	SCONJ
taxlaw-13219	631	2	the	the	DET
taxlaw-13219	631	3	primary	primary	ADJ
taxlaw-13219	631	4	purpose	purpose	NOUN
taxlaw-13219	631	5	of	of	ADP
taxlaw-13219	631	6	corporate	corporate	ADJ
taxlaw-13219	631	7	tax	tax	NOUN
taxlaw-13219	631	8	—	—	PUNCT
taxlaw-13219	631	9	under	under	ADP
taxlaw-13219	631	10	the	the	DET
taxlaw-13219	631	11	“	"	PUNCT
taxlaw-13219	631	12	executives	executive	NOUN
taxlaw-13219	631	13	regulation	regulation	VERB
taxlaw-13219	631	14	justification”—is	justification”—is	ADV
taxlaw-13219	631	15	to	to	PART
taxlaw-13219	631	16	enhance	enhance	VERB
taxlaw-13219	631	17	liberal	liberal	ADJ
taxlaw-13219	631	18	-	-	PUNCT
taxlaw-13219	631	19	democratic	democratic	ADJ
taxlaw-13219	631	20	values	value	NOUN
taxlaw-13219	631	21	,	,	PUNCT
taxlaw-13219	631	22	this	this	DET
taxlaw-13219	631	23	justification	justification	NOUN
taxlaw-13219	631	24	is	be	AUX
taxlaw-13219	631	25	plausible	plausible	ADJ
taxlaw-13219	631	26	even	even	ADV
taxlaw-13219	631	27	if	if	SCONJ
taxlaw-13219	631	28	the	the	DET
taxlaw-13219	631	29	enactment	enactment	NOUN
taxlaw-13219	631	30	of	of	ADP
taxlaw-13219	631	31	the	the	DET
taxlaw-13219	631	32	tax	tax	NOUN
taxlaw-13219	631	33	reduces	reduce	VERB
taxlaw-13219	631	34	investors	investor	NOUN
taxlaw-13219	631	35	’	'	PUNCT
taxlaw-13219	631	36	wealth	wealth	NOUN
taxlaw-13219	631	37	.	.	PUNCT
taxlaw-13219	632	1	moreover	moreover	ADV
taxlaw-13219	632	2	,	,	PUNCT
taxlaw-13219	632	3	because	because	SCONJ
taxlaw-13219	632	4	this	this	DET
taxlaw-13219	632	5	justification	justification	NOUN
taxlaw-13219	632	6	stems	stem	VERB
taxlaw-13219	632	7	from	from	ADP
taxlaw-13219	632	8	intrinsic	intrinsic	ADJ
taxlaw-13219	632	9	motivation	motivation	NOUN
taxlaw-13219	632	10	,	,	PUNCT
taxlaw-13219	632	11	the	the	DET
taxlaw-13219	632	12	justification	justification	NOUN
taxlaw-13219	632	13	is	be	AUX
taxlaw-13219	632	14	theoretically	theoretically	ADV
taxlaw-13219	632	15	plausible	plausible	ADJ
taxlaw-13219	632	16	even	even	ADV
taxlaw-13219	632	17	if	if	SCONJ
taxlaw-13219	632	18	corporate	corporate	ADJ
taxlaw-13219	632	19	tax	tax	NOUN
taxlaw-13219	632	20	reduces	reduce	VERB
taxlaw-13219	632	21	the	the	DET
taxlaw-13219	632	22	overall	overall	ADJ
taxlaw-13219	632	23	economic	economic	ADJ
taxlaw-13219	632	24	welfare	welfare	NOUN
taxlaw-13219	632	25	,	,	PUNCT
taxlaw-13219	632	26	if	if	SCONJ
taxlaw-13219	632	27	it	it	PRON
taxlaw-13219	632	28	enhances	enhance	VERB
taxlaw-13219	632	29	liberal	liberal	ADJ
taxlaw-13219	632	30	-	-	PUNCT
taxlaw-13219	632	31	democratic	democratic	ADJ
taxlaw-13219	632	32	values	value	NOUN
taxlaw-13219	632	33	,	,	PUNCT
taxlaw-13219	632	34	by	by	ADP
taxlaw-13219	632	35	curbing	curb	VERB
taxlaw-13219	632	36	excessive	excessive	ADJ
taxlaw-13219	632	37	accumulation	accumulation	NOUN
taxlaw-13219	632	38	of	of	ADP
taxlaw-13219	632	39	power	power	NOUN
taxlaw-13219	632	40	.	.	PUNCT
taxlaw-13219	633	1	the	the	DET
taxlaw-13219	633	2	next	next	ADJ
taxlaw-13219	633	3	example	example	NOUN
taxlaw-13219	633	4	will	will	AUX
taxlaw-13219	633	5	illustrate	illustrate	VERB
taxlaw-13219	633	6	this	this	DET
taxlaw-13219	633	7	distinction	distinction	NOUN
taxlaw-13219	633	8	.	.	PUNCT
taxlaw-13219	634	1	assume	assume	VERB
taxlaw-13219	634	2	again	again	ADV
taxlaw-13219	634	3	,	,	PUNCT
taxlaw-13219	634	4	that	that	SCONJ
taxlaw-13219	634	5	overall	overall	ADJ
taxlaw-13219	634	6	corporate	corporate	ADJ
taxlaw-13219	634	7	tax	tax	NOUN
taxlaw-13219	634	8	reduces	reduce	VERB
taxlaw-13219	634	9	the	the	DET
taxlaw-13219	634	10	agency	agency	NOUN
taxlaw-13219	634	11	costs	cost	NOUN
taxlaw-13219	634	12	of	of	ADP
taxlaw-13219	634	13	publicly	publicly	ADV
taxlaw-13219	634	14	traded	trade	VERB
taxlaw-13219	634	15	corporations	corporation	NOUN
taxlaw-13219	634	16	by	by	ADP
taxlaw-13219	634	17	an	an	DET
taxlaw-13219	634	18	amount	amount	NOUN
taxlaw-13219	634	19	of	of	ADP
taxlaw-13219	634	20	$	$	SYM
taxlaw-13219	634	21	50	50	NUM
taxlaw-13219	634	22	billion	billion	NUM
taxlaw-13219	634	23	(	(	PUNCT
taxlaw-13219	634	24	due	due	ADP
taxlaw-13219	634	25	to	to	ADP
taxlaw-13219	634	26	the	the	DET
taxlaw-13219	634	27	governance	governance	NOUN
taxlaw-13219	634	28	services	service	NOUN
taxlaw-13219	634	29	it	it	PRON
taxlaw-13219	634	30	provides	provide	VERB
taxlaw-13219	634	31	)	)	PUNCT
taxlaw-13219	634	32	,	,	PUNCT
taxlaw-13219	634	33	that	that	SCONJ
taxlaw-13219	634	34	the	the	DET
taxlaw-13219	634	35	total	total	ADJ
taxlaw-13219	634	36	amount	amount	NOUN
taxlaw-13219	634	37	of	of	ADP
taxlaw-13219	634	38	tax	tax	NOUN
taxlaw-13219	634	39	collected	collect	VERB
taxlaw-13219	634	40	through	through	ADP
taxlaw-13219	634	41	corporate	corporate	ADJ
taxlaw-13219	634	42	tax	tax	NOUN
taxlaw-13219	634	43	is	be	AUX
taxlaw-13219	634	44	$	$	SYM
taxlaw-13219	634	45	300	300	NUM
taxlaw-13219	634	46	billion	billion	NUM
taxlaw-13219	634	47	and	and	CCONJ
taxlaw-13219	634	48	that	that	SCONJ
taxlaw-13219	634	49	the	the	DET
taxlaw-13219	634	50	additional	additional	ADJ
taxlaw-13219	634	51	cost	cost	NOUN
taxlaw-13219	634	52	associated	associate	VERB
taxlaw-13219	634	53	with	with	ADP
taxlaw-13219	634	54	corporate	corporate	ADJ
taxlaw-13219	634	55	tax	tax	NOUN
taxlaw-13219	634	56	(	(	PUNCT
taxlaw-13219	634	57	e.g.	e.g.	ADV
taxlaw-13219	634	58	,	,	PUNCT
taxlaw-13219	634	59	economic	economic	ADJ
taxlaw-13219	634	60	distortions	distortion	NOUN
taxlaw-13219	634	61	created	create	VERB
taxlaw-13219	634	62	by	by	ADP
taxlaw-13219	634	63	corporate	corporate	ADJ
taxlaw-13219	634	64	tax	tax	NOUN
taxlaw-13219	634	65	)	)	PUNCT
taxlaw-13219	634	66	are	be	AUX
taxlaw-13219	634	67	in	in	ADP
taxlaw-13219	634	68	amount	amount	NOUN
taxlaw-13219	634	69	of	of	ADP
taxlaw-13219	634	70	$	$	SYM
taxlaw-13219	634	71	51	51	NUM
taxlaw-13219	634	72	billion	billion	NUM
taxlaw-13219	634	73	.	.	PUNCT
taxlaw-13219	635	1	of	of	ADP
taxlaw-13219	635	2	course	course	NOUN
taxlaw-13219	635	3	,	,	PUNCT
taxlaw-13219	635	4	in	in	ADP
taxlaw-13219	635	5	such	such	DET
taxlaw-13219	635	6	a	a	DET
taxlaw-13219	635	7	scenario	scenario	NOUN
taxlaw-13219	635	8	,	,	PUNCT
taxlaw-13219	635	9	it	it	PRON
taxlaw-13219	635	10	is	be	AUX
taxlaw-13219	635	11	difficult	difficult	ADJ
taxlaw-13219	635	12	to	to	PART
taxlaw-13219	635	13	justify	justify	VERB
taxlaw-13219	635	14	the	the	DET
taxlaw-13219	635	15	corporate	corporate	ADJ
taxlaw-13219	635	16	tax	tax	NOUN
taxlaw-13219	635	17	as	as	ADP
taxlaw-13219	635	18	a	a	DET
taxlaw-13219	635	19	fee	fee	NOUN
taxlaw-13219	635	20	for	for	ADP
taxlaw-13219	635	21	the	the	DET
taxlaw-13219	635	22	benefits	benefit	NOUN
taxlaw-13219	635	23	provided	provide	VERB
taxlaw-13219	635	24	by	by	ADP
taxlaw-13219	635	25	the	the	DET
taxlaw-13219	635	26	tax	tax	NOUN
taxlaw-13219	635	27	authorities	authority	NOUN
taxlaw-13219	635	28	,	,	PUNCT
taxlaw-13219	635	29	since	since	SCONJ
taxlaw-13219	635	30	the	the	DET
taxlaw-13219	635	31	“	"	PUNCT
taxlaw-13219	635	32	benefit	benefit	NOUN
taxlaw-13219	635	33	”	"	PUNCT
taxlaw-13219	635	34	is	be	AUX
taxlaw-13219	635	35	overwhelmed	overwhelm	VERB
taxlaw-13219	635	36	by	by	ADP
taxlaw-13219	635	37	the	the	DET
taxlaw-13219	635	38	“	"	PUNCT
taxlaw-13219	635	39	fee	fee	NOUN
taxlaw-13219	635	40	.	.	PUNCT
taxlaw-13219	635	41	”	"	PUNCT
taxlaw-13219	636	1	it	it	PRON
taxlaw-13219	636	2	is	be	AUX
taxlaw-13219	636	3	also	also	ADV
taxlaw-13219	636	4	difficult	difficult	ADJ
taxlaw-13219	636	5	to	to	PART
taxlaw-13219	636	6	justify	justify	VERB
taxlaw-13219	636	7	the	the	DET
taxlaw-13219	636	8	corporate	corporate	ADJ
taxlaw-13219	636	9	tax	tax	NOUN
taxlaw-13219	636	10	based	base	VERB
taxlaw-13219	636	11	on	on	ADP
taxlaw-13219	636	12	an	an	DET
taxlaw-13219	636	13	optimal	optimal	ADJ
taxlaw-13219	636	14	tax	tax	NOUN
taxlaw-13219	636	15	theory	theory	NOUN
taxlaw-13219	636	16	since	since	SCONJ
taxlaw-13219	636	17	the	the	DET
taxlaw-13219	636	18	tax	tax	NOUN
taxlaw-13219	636	19	is	be	AUX
taxlaw-13219	636	20	overall	overall	ADV
taxlaw-13219	636	21	reducing	reduce	VERB
taxlaw-13219	636	22	the	the	DET
taxlaw-13219	636	23	economic	economic	ADJ
taxlaw-13219	636	24	welfare	welfare	NOUN
taxlaw-13219	636	25	of	of	ADP
taxlaw-13219	636	26	the	the	DET
taxlaw-13219	636	27	society	society	NOUN
taxlaw-13219	636	28	.	.	PUNCT
taxlaw-13219	637	1	hence	hence	ADV
taxlaw-13219	637	2	,	,	PUNCT
taxlaw-13219	637	3	in	in	ADP
taxlaw-13219	637	4	this	this	DET
taxlaw-13219	637	5	example	example	NOUN
taxlaw-13219	637	6	,	,	PUNCT
taxlaw-13219	637	7	both	both	CCONJ
taxlaw-13219	637	8	the	the	DET
taxlaw-13219	637	9	“	"	PUNCT
taxlaw-13219	637	10	the	the	DET
taxlaw-13219	637	11	governance	governance	NOUN
taxlaw-13219	637	12	benefit	benefit	NOUN
taxlaw-13219	637	13	justification	justification	NOUN
taxlaw-13219	637	14	”	"	PUNCT
taxlaw-13219	637	15	and	and	CCONJ
taxlaw-13219	637	16	the	the	DET
taxlaw-13219	637	17	“	"	PUNCT
taxlaw-13219	637	18	corporate	corporate	ADJ
taxlaw-13219	637	19	governance	governance	NOUN
taxlaw-13219	637	20	economic	economic	ADJ
taxlaw-13219	637	21	justifications	justification	NOUN
taxlaw-13219	637	22	”	"	PUNCT
taxlaw-13219	637	23	do	do	AUX
taxlaw-13219	637	24	not	not	PART
taxlaw-13219	637	25	seem	seem	VERB
taxlaw-13219	637	26	like	like	ADP
taxlaw-13219	637	27	plausible	plausible	ADJ
taxlaw-13219	637	28	justifications	justification	NOUN
taxlaw-13219	637	29	for	for	ADP
taxlaw-13219	637	30	corporate	corporate	ADJ
taxlaw-13219	637	31	tax	tax	NOUN
taxlaw-13219	637	32	.	.	PUNCT
taxlaw-13219	638	1	however	however	ADV
taxlaw-13219	638	2	,	,	PUNCT
taxlaw-13219	638	3	corporate	corporate	ADJ
taxlaw-13219	638	4	tax	tax	NOUN
taxlaw-13219	638	5	may	may	AUX
taxlaw-13219	638	6	still	still	ADV
taxlaw-13219	638	7	curb	curb	VERB
taxlaw-13219	638	8	managerial	managerial	ADJ
taxlaw-13219	638	9	excessive	excessive	ADJ
taxlaw-13219	638	10	powers	power	NOUN
taxlaw-13219	638	11	and	and	CCONJ
taxlaw-13219	638	12	,	,	PUNCT
taxlaw-13219	638	13	thus	thus	ADV
taxlaw-13219	638	14	,	,	PUNCT
taxlaw-13219	638	15	promote	promote	VERB
taxlaw-13219	638	16	liberal	liberal	ADJ
taxlaw-13219	638	17	-	-	PUNCT
taxlaw-13219	638	18	democratic	democratic	ADJ
taxlaw-13219	638	19	values	value	NOUN
taxlaw-13219	638	20	.	.	PUNCT
taxlaw-13219	639	1	hence	hence	ADV
taxlaw-13219	639	2	,	,	PUNCT
taxlaw-13219	639	3	even	even	ADV
taxlaw-13219	639	4	if	if	SCONJ
taxlaw-13219	639	5	the	the	DET
taxlaw-13219	639	6	shareholders	shareholder	NOUN
taxlaw-13219	639	7	are	be	AUX
taxlaw-13219	639	8	better	well	ADJ
taxlaw-13219	639	9	off	off	ADP
taxlaw-13219	639	10	absent	absent	ADJ
taxlaw-13219	639	11	the	the	DET
taxlaw-13219	639	12	existence	existence	NOUN
taxlaw-13219	639	13	of	of	ADP
taxlaw-13219	639	14	corporate	corporate	ADJ
taxlaw-13219	639	15	tax	tax	NOUN
taxlaw-13219	639	16	and	and	CCONJ
taxlaw-13219	639	17	the	the	DET
taxlaw-13219	639	18	tax	tax	NOUN
taxlaw-13219	639	19	reduces	reduce	VERB
taxlaw-13219	639	20	the	the	DET
taxlaw-13219	639	21	economic	economic	ADJ
taxlaw-13219	639	22	welfare	welfare	NOUN
taxlaw-13219	639	23	,	,	PUNCT
taxlaw-13219	639	24	still	still	ADV
taxlaw-13219	639	25	the	the	DET
taxlaw-13219	639	26	“	"	PUNCT
taxlaw-13219	639	27	governance	governance	NOUN
taxlaw-13219	639	28	regulation	regulation	NOUN
taxlaw-13219	639	29	justification	justification	NOUN
taxlaw-13219	639	30	”	"	PUNCT
taxlaw-13219	639	31	is	be	AUX
taxlaw-13219	639	32	a	a	DET
taxlaw-13219	639	33	plausible	plausible	ADJ
taxlaw-13219	639	34	justification	justification	NOUN
taxlaw-13219	639	35	for	for	ADP
taxlaw-13219	639	36	corporate	corporate	ADJ
taxlaw-13219	639	37	tax	tax	NOUN
taxlaw-13219	639	38	.	.	PUNCT
taxlaw-13219	640	1	d.	d.	PROPN
taxlaw-13219	640	2	re	re	PROPN
taxlaw-13219	640	3	-	-	VERB
taxlaw-13219	640	4	evaluating	evaluate	VERB
taxlaw-13219	640	5	the	the	DET
taxlaw-13219	640	6	governance	governance	NOUN
taxlaw-13219	640	7	justifications	justification	NOUN
taxlaw-13219	640	8	the	the	DET
taxlaw-13219	640	9	new	new	ADJ
taxlaw-13219	640	10	point	point	NOUN
taxlaw-13219	640	11	of	of	ADP
taxlaw-13219	640	12	view	view	NOUN
taxlaw-13219	640	13	concerning	concern	VERB
taxlaw-13219	640	14	the	the	DET
taxlaw-13219	640	15	corporate	corporate	ADJ
taxlaw-13219	640	16	governance	governance	NOUN
taxlaw-13219	640	17	role	role	NOUN
taxlaw-13219	640	18	of	of	ADP
taxlaw-13219	640	19	corporate	corporate	ADJ
taxlaw-13219	640	20	tax	tax	NOUN
taxlaw-13219	640	21	provides	provide	VERB
taxlaw-13219	640	22	us	we	PRON
taxlaw-13219	640	23	with	with	ADP
taxlaw-13219	640	24	three	three	NUM
taxlaw-13219	640	25	new	new	ADJ
taxlaw-13219	640	26	possible	possible	ADJ
taxlaw-13219	640	27	justifications	justification	NOUN
taxlaw-13219	640	28	for	for	ADP
taxlaw-13219	640	29	corporate	corporate	ADJ
taxlaw-13219	640	30	tax	tax	NOUN
taxlaw-13219	640	31	:	:	PUNCT
taxlaw-13219	640	32	the	the	DET
taxlaw-13219	640	33	“	"	PUNCT
taxlaw-13219	640	34	fee	fee	NOUN
taxlaw-13219	640	35	for	for	ADP
taxlaw-13219	640	36	services	service	NOUN
taxlaw-13219	640	37	,	,	PUNCT
taxlaw-13219	640	38	”	"	PUNCT
taxlaw-13219	640	39	the	the	DET
taxlaw-13219	640	40	“	"	PUNCT
taxlaw-13219	640	41	the	the	DET
taxlaw-13219	640	42	governance	governance	NOUN
taxlaw-13219	640	43	approach	approach	NOUN
taxlaw-13219	640	44	to	to	ADP
taxlaw-13219	640	45	the	the	DET
taxlaw-13219	640	46	economic	economic	ADJ
taxlaw-13219	640	47	justification	justification	NOUN
taxlaw-13219	640	48	”	"	PUNCT
taxlaw-13219	640	49	and	and	CCONJ
taxlaw-13219	640	50	the	the	DET
taxlaw-13219	640	51	“	"	PUNCT
taxlaw-13219	640	52	executives	executive	NOUN
taxlaw-13219	640	53	regulation	regulation	NOUN
taxlaw-13219	640	54	justification	justification	NOUN
taxlaw-13219	640	55	.	.	PUNCT
taxlaw-13219	640	56	”	"	PUNCT
taxlaw-13219	641	1	these	these	DET
taxlaw-13219	641	2	justifications	justification	NOUN
taxlaw-13219	641	3	,	,	PUNCT
taxlaw-13219	641	4	which	which	PRON
taxlaw-13219	641	5	are	be	AUX
taxlaw-13219	641	6	based	base	VERB
taxlaw-13219	641	7	on	on	ADP
taxlaw-13219	641	8	the	the	DET
taxlaw-13219	641	9	new	new	ADJ
taxlaw-13219	641	10	role	role	NOUN
taxlaw-13219	641	11	of	of	ADP
taxlaw-13219	641	12	corporate	corporate	ADJ
taxlaw-13219	641	13	tax	tax	NOUN
taxlaw-13219	641	14	,	,	PUNCT
taxlaw-13219	641	15	rest	rest	VERB
taxlaw-13219	641	16	upon	upon	SCONJ
taxlaw-13219	641	17	three	three	NUM
taxlaw-13219	641	18	unique	unique	ADJ
taxlaw-13219	641	19	theories	theory	NOUN
taxlaw-13219	641	20	.	.	PUNCT
taxlaw-13219	642	1	respectively	respectively	ADV
taxlaw-13219	642	2	,	,	PUNCT
taxlaw-13219	642	3	the	the	DET
taxlaw-13219	642	4	justifications	justification	NOUN
taxlaw-13219	642	5	imply	imply	VERB
taxlaw-13219	642	6	three	three	NUM
taxlaw-13219	642	7	different	different	ADJ
taxlaw-13219	642	8	goals	goal	NOUN
taxlaw-13219	642	9	of	of	ADP
taxlaw-13219	642	10	the	the	DET
taxlaw-13219	642	11	corporate	corporate	ADJ
taxlaw-13219	642	12	tax	tax	NOUN
taxlaw-13219	642	13	,	,	PUNCT
taxlaw-13219	642	14	are	be	AUX
taxlaw-13219	642	15	limited	limit	VERB
taxlaw-13219	642	16	by	by	ADP
taxlaw-13219	642	17	distinct	distinct	ADJ
taxlaw-13219	642	18	sets	set	NOUN
taxlaw-13219	642	19	of	of	ADP
taxlaw-13219	642	20	constraints	constraint	NOUN
taxlaw-13219	642	21	,	,	PUNCT
taxlaw-13219	642	22	and	and	CCONJ
taxlaw-13219	642	23	lead	lead	VERB
taxlaw-13219	642	24	to	to	ADP
taxlaw-13219	642	25	varying	vary	VERB
taxlaw-13219	642	26	policy	policy	NOUN
taxlaw-13219	642	27	recommendations	recommendation	NOUN
taxlaw-13219	642	28	.	.	PUNCT
taxlaw-13219	643	1	table	table	NOUN
taxlaw-13219	643	2	1	1	NUM
taxlaw-13219	643	3	summarizes	summarize	NOUN
taxlaw-13219	643	4	the	the	DET
taxlaw-13219	643	5	basic	basic	ADJ
taxlaw-13219	643	6	differences	difference	NOUN
taxlaw-13219	643	7	between	between	ADP
taxlaw-13219	643	8	these	these	DET
taxlaw-13219	643	9	three	three	NUM
taxlaw-13219	643	10	new	new	ADJ
taxlaw-13219	643	11	corporate	corporate	ADJ
taxlaw-13219	643	12	governance	governance	NOUN
taxlaw-13219	643	13	justifications	justification	NOUN
taxlaw-13219	643	14	for	for	ADP
taxlaw-13219	643	15	corporate	corporate	ADJ
taxlaw-13219	643	16	tax	tax	NOUN
taxlaw-13219	643	17	.	.	PUNCT
taxlaw-13219	644	1	84	84	NUM
taxlaw-13219	644	2	columbia	columbia	PROPN
taxlaw-13219	644	3	journal	journal	PROPN
taxlaw-13219	644	4	of	of	ADP
taxlaw-13219	644	5	tax	tax	NOUN
taxlaw-13219	644	6	law	law	NOUN
taxlaw-13219	644	7	[	[	X
taxlaw-13219	644	8	vol	vol	X
taxlaw-13219	644	9	16:1	16:1	NUM
taxlaw-13219	644	10	table	table	NOUN
taxlaw-13219	644	11	1	1	NUM
taxlaw-13219	644	12	:	:	PUNCT
taxlaw-13219	644	13	corporate	corporate	ADJ
taxlaw-13219	644	14	governance	governance	NOUN
taxlaw-13219	644	15	justifications	justification	NOUN
taxlaw-13219	644	16	for	for	ADP
taxlaw-13219	644	17	corporate	corporate	ADJ
taxlaw-13219	644	18	tax	tax	NOUN
taxlaw-13219	644	19	fee	fee	NOUN
taxlaw-13219	644	20	for	for	ADP
taxlaw-13219	644	21	services	service	NOUN
taxlaw-13219	644	22	governance	governance	NOUN
taxlaw-13219	644	23	approach	approach	NOUN
taxlaw-13219	644	24	to	to	ADP
taxlaw-13219	644	25	the	the	DET
taxlaw-13219	644	26	economic	economic	ADJ
taxlaw-13219	644	27	justification	justification	NOUN
taxlaw-13219	644	28	executives	executive	NOUN
taxlaw-13219	644	29	regulation	regulation	NOUN
taxlaw-13219	644	30	justification	justification	NOUN
taxlaw-13219	644	31	goal	goal	NOUN
taxlaw-13219	644	32	of	of	ADP
taxlaw-13219	644	33	the	the	DET
taxlaw-13219	644	34	“	"	PUNCT
taxlaw-13219	644	35	original	original	ADJ
taxlaw-13219	644	36	”	"	PUNCT
taxlaw-13219	644	37	justification	justification	NOUN
taxlaw-13219	644	38	collecting	collect	VERB
taxlaw-13219	644	39	a	a	DET
taxlaw-13219	644	40	fee	fee	NOUN
taxlaw-13219	644	41	for	for	ADP
taxlaw-13219	644	42	the	the	DET
taxlaw-13219	644	43	benefit	benefit	NOUN
taxlaw-13219	644	44	of	of	ADP
taxlaw-13219	644	45	“	"	PUNCT
taxlaw-13219	644	46	limited	limited	ADJ
taxlaw-13219	644	47	liability	liability	NOUN
taxlaw-13219	644	48	”	"	PUNCT
taxlaw-13219	644	49	maximizing	maximize	VERB
taxlaw-13219	644	50	economic	economic	ADJ
taxlaw-13219	644	51	wealth	wealth	NOUN
taxlaw-13219	644	52	by	by	ADP
taxlaw-13219	644	53	either	either	CCONJ
taxlaw-13219	644	54	taxing	tax	VERB
taxlaw-13219	644	55	the	the	DET
taxlaw-13219	644	56	liquidity	liquidity	NOUN
taxlaw-13219	644	57	advantage	advantage	NOUN
taxlaw-13219	644	58	or	or	CCONJ
taxlaw-13219	644	59	as	as	ADP
taxlaw-13219	644	60	a	a	DET
taxlaw-13219	644	61	pigouvian	pigouvian	ADJ
taxlaw-13219	644	62	tax	tax	NOUN
taxlaw-13219	644	63	,	,	PUNCT
taxlaw-13219	644	64	which	which	PRON
taxlaw-13219	644	65	reduces	reduce	VERB
taxlaw-13219	644	66	the	the	DET
taxlaw-13219	644	67	externalities	externality	NOUN
taxlaw-13219	644	68	of	of	ADP
taxlaw-13219	644	69	“	"	PUNCT
taxlaw-13219	644	70	limited	limited	ADJ
taxlaw-13219	644	71	liability	liability	NOUN
taxlaw-13219	644	72	”	"	PUNCT
taxlaw-13219	644	73	curbing	curb	VERB
taxlaw-13219	644	74	excessive	excessive	ADJ
taxlaw-13219	644	75	corporate	corporate	ADJ
taxlaw-13219	644	76	power	power	NOUN
taxlaw-13219	644	77	through	through	ADP
taxlaw-13219	644	78	the	the	DET
taxlaw-13219	644	79	“	"	PUNCT
taxlaw-13219	644	80	limiting	limiting	NOUN
taxlaw-13219	644	81	”	"	PUNCT
taxlaw-13219	644	82	function	function	NOUN
taxlaw-13219	644	83	and	and	CCONJ
taxlaw-13219	644	84	“	"	PUNCT
taxlaw-13219	644	85	regulatory	regulatory	ADJ
taxlaw-13219	644	86	”	"	PUNCT
taxlaw-13219	644	87	function	function	NOUN
taxlaw-13219	644	88	original	original	ADJ
taxlaw-13219	644	89	intent	intent	NOUN
taxlaw-13219	644	90	of	of	ADP
taxlaw-13219	644	91	the	the	DET
taxlaw-13219	644	92	lawmakers	lawmaker	NOUN
taxlaw-13219	644	93	protecting	protect	VERB
taxlaw-13219	644	94	investors	investor	NOUN
taxlaw-13219	644	95	n	n	CCONJ
taxlaw-13219	644	96	/	/	SYM
taxlaw-13219	644	97	a	a	PRON
taxlaw-13219	644	98	(	(	PUNCT
taxlaw-13219	644	99	this	this	DET
taxlaw-13219	644	100	factor	factor	NOUN
taxlaw-13219	644	101	is	be	AUX
taxlaw-13219	644	102	not	not	PART
taxlaw-13219	644	103	relevant	relevant	ADJ
taxlaw-13219	644	104	)	)	PUNCT
taxlaw-13219	644	105	regulating	regulate	VERB
taxlaw-13219	644	106	corporations	corporation	NOUN
taxlaw-13219	644	107	goal	goal	NOUN
taxlaw-13219	644	108	of	of	ADP
taxlaw-13219	644	109	the	the	DET
taxlaw-13219	644	110	justification	justification	NOUN
taxlaw-13219	644	111	,	,	PUNCT
taxlaw-13219	644	112	under	under	ADP
taxlaw-13219	644	113	the	the	DET
taxlaw-13219	644	114	new	new	ADJ
taxlaw-13219	644	115	understanding	understanding	NOUN
taxlaw-13219	644	116	of	of	ADP
taxlaw-13219	644	117	corporate	corporate	ADJ
taxlaw-13219	644	118	tax	tax	NOUN
taxlaw-13219	644	119	’s	’s	PART
taxlaw-13219	644	120	role	role	NOUN
taxlaw-13219	644	121	collecting	collect	VERB
taxlaw-13219	644	122	a	a	DET
taxlaw-13219	644	123	fee	fee	NOUN
taxlaw-13219	644	124	for	for	ADP
taxlaw-13219	644	125	the	the	DET
taxlaw-13219	644	126	corporate	corporate	ADJ
taxlaw-13219	644	127	governance	governance	NOUN
taxlaw-13219	644	128	functions	function	NOUN
taxlaw-13219	644	129	of	of	ADP
taxlaw-13219	644	130	corporate	corporate	ADJ
taxlaw-13219	644	131	tax	tax	NOUN
taxlaw-13219	644	132	maximizing	maximize	VERB
taxlaw-13219	644	133	economic	economic	ADJ
taxlaw-13219	644	134	wealth	wealth	NOUN
taxlaw-13219	644	135	by	by	ADP
taxlaw-13219	644	136	reducing	reduce	VERB
taxlaw-13219	644	137	agency	agency	NOUN
taxlaw-13219	644	138	costs	cost	NOUN
taxlaw-13219	644	139	curbing	curb	VERB
taxlaw-13219	644	140	managerial	managerial	ADJ
taxlaw-13219	644	141	abuses	abuse	NOUN
taxlaw-13219	644	142	of	of	ADP
taxlaw-13219	644	143	power	power	NOUN
taxlaw-13219	644	144	,	,	PUNCT
taxlaw-13219	644	145	through	through	ADP
taxlaw-13219	644	146	three	three	NUM
taxlaw-13219	644	147	additional	additional	ADJ
taxlaw-13219	644	148	functions	function	NOUN
taxlaw-13219	644	149	:	:	PUNCT
taxlaw-13219	644	150	“	"	PUNCT
taxlaw-13219	644	151	monitoring	monitor	VERB
taxlaw-13219	644	152	”	"	PUNCT
taxlaw-13219	644	153	function	function	NOUN
taxlaw-13219	644	154	,	,	PUNCT
taxlaw-13219	644	155	“	"	PUNCT
taxlaw-13219	644	156	madisonian	madisonian	ADJ
taxlaw-13219	644	157	”	"	PUNCT
taxlaw-13219	644	158	function	function	NOUN
taxlaw-13219	644	159	,	,	PUNCT
taxlaw-13219	644	160	and	and	CCONJ
taxlaw-13219	644	161	“	"	PUNCT
taxlaw-13219	644	162	shedding	shed	VERB
taxlaw-13219	644	163	light	light	ADJ
taxlaw-13219	644	164	”	"	PUNCT
taxlaw-13219	644	165	function	function	NOUN
taxlaw-13219	644	166	economic	economic	ADJ
taxlaw-13219	644	167	threshold	threshold	NOUN
taxlaw-13219	644	168	for	for	ADP
taxlaw-13219	644	169	accepting	accept	VERB
taxlaw-13219	644	170	the	the	DET
taxlaw-13219	644	171	justification	justification	NOUN
taxlaw-13219	644	172	the	the	DET
taxlaw-13219	644	173	aggregate	aggregate	ADJ
taxlaw-13219	644	174	increase	increase	NOUN
taxlaw-13219	644	175	in	in	ADP
taxlaw-13219	644	176	investors	investor	NOUN
taxlaw-13219	644	177	’	’	PART
taxlaw-13219	644	178	wealth	wealth	NOUN
taxlaw-13219	644	179	(	(	PUNCT
taxlaw-13219	644	180	mainly	mainly	ADV
taxlaw-13219	644	181	,	,	PUNCT
taxlaw-13219	644	182	reduction	reduction	NOUN
taxlaw-13219	644	183	in	in	ADP
taxlaw-13219	644	184	agency	agency	NOUN
taxlaw-13219	644	185	costs	cost	NOUN
taxlaw-13219	644	186	)	)	PUNCT
taxlaw-13219	644	187	is	be	AUX
taxlaw-13219	644	188	higher	high	ADJ
taxlaw-13219	644	189	than	than	ADP
taxlaw-13219	644	190	the	the	DET
taxlaw-13219	644	191	total	total	ADJ
taxlaw-13219	644	192	amount	amount	NOUN
taxlaw-13219	644	193	of	of	ADP
taxlaw-13219	644	194	corporate	corporate	ADJ
taxlaw-13219	644	195	tax	tax	NOUN
taxlaw-13219	644	196	collected	collect	VERB
taxlaw-13219	644	197	the	the	DET
taxlaw-13219	644	198	reduction	reduction	NOUN
taxlaw-13219	644	199	is	be	AUX
taxlaw-13219	644	200	agency	agency	NOUN
taxlaw-13219	644	201	costs	cost	NOUN
taxlaw-13219	644	202	and	and	CCONJ
taxlaw-13219	644	203	the	the	DET
taxlaw-13219	644	204	associated	associated	ADJ
taxlaw-13219	644	205	improvements	improvement	NOUN
taxlaw-13219	644	206	in	in	ADP
taxlaw-13219	644	207	productivity	productivity	NOUN
taxlaw-13219	644	208	are	be	AUX
taxlaw-13219	644	209	higher	high	ADJ
taxlaw-13219	644	210	than	than	ADP
taxlaw-13219	644	211	the	the	DET
taxlaw-13219	644	212	additional	additional	ADJ
taxlaw-13219	644	213	costs	cost	NOUN
taxlaw-13219	644	214	associated	associate	VERB
taxlaw-13219	644	215	with	with	ADP
taxlaw-13219	644	216	corporate	corporate	ADJ
taxlaw-13219	644	217	tax	tax	NOUN
taxlaw-13219	644	218	(	(	PUNCT
taxlaw-13219	644	219	e.g.	e.g.	ADV
taxlaw-13219	644	220	,	,	PUNCT
taxlaw-13219	644	221	economic	economic	ADJ
taxlaw-13219	644	222	distortions	distortion	NOUN
taxlaw-13219	644	223	created	create	VERB
taxlaw-13219	644	224	by	by	ADP
taxlaw-13219	644	225	corporate	corporate	ADJ
taxlaw-13219	644	226	tax	tax	NOUN
taxlaw-13219	644	227	)	)	PUNCT
taxlaw-13219	644	228	the	the	DET
taxlaw-13219	644	229	“	"	PUNCT
taxlaw-13219	644	230	governance	governance	NOUN
taxlaw-13219	644	231	regulatory	regulatory	ADJ
taxlaw-13219	644	232	justification	justification	NOUN
taxlaw-13219	644	233	”	"	PUNCT
taxlaw-13219	644	234	is	be	AUX
taxlaw-13219	644	235	plausible	plausible	ADJ
taxlaw-13219	644	236	even	even	ADV
taxlaw-13219	644	237	if	if	SCONJ
taxlaw-13219	644	238	the	the	DET
taxlaw-13219	644	239	tax	tax	NOUN
taxlaw-13219	644	240	reduces	reduce	VERB
taxlaw-13219	644	241	both	both	DET
taxlaw-13219	644	242	investors	investor	NOUN
taxlaw-13219	644	243	’	’	PART
taxlaw-13219	644	244	wealth	wealth	NOUN
taxlaw-13219	644	245	and	and	CCONJ
taxlaw-13219	644	246	the	the	DET
taxlaw-13219	644	247	overall	overall	ADJ
taxlaw-13219	644	248	economic	economic	ADJ
taxlaw-13219	644	249	welfare	welfare	NOUN
taxlaw-13219	644	250	how	how	SCONJ
taxlaw-13219	644	251	can	can	AUX
taxlaw-13219	644	252	we	we	PRON
taxlaw-13219	644	253	evaluate	evaluate	VERB
taxlaw-13219	644	254	these	these	DET
taxlaw-13219	644	255	justifications	justification	NOUN
taxlaw-13219	644	256	?	?	PUNCT
taxlaw-13219	645	1	which	which	DET
taxlaw-13219	645	2	justification	justification	NOUN
taxlaw-13219	645	3	,	,	PUNCT
taxlaw-13219	645	4	if	if	SCONJ
taxlaw-13219	645	5	any	any	PRON
taxlaw-13219	645	6	,	,	PUNCT
taxlaw-13219	645	7	is	be	AUX
taxlaw-13219	645	8	the	the	DET
taxlaw-13219	645	9	“	"	PUNCT
taxlaw-13219	645	10	right	right	ADJ
taxlaw-13219	645	11	”	"	PUNCT
taxlaw-13219	645	12	one	one	NUM
taxlaw-13219	645	13	?	?	PUNCT
taxlaw-13219	646	1	the	the	DET
taxlaw-13219	646	2	answer	answer	NOUN
taxlaw-13219	646	3	to	to	ADP
taxlaw-13219	646	4	this	this	DET
taxlaw-13219	646	5	inquiry	inquiry	NOUN
taxlaw-13219	646	6	depends	depend	VERB
taxlaw-13219	646	7	on	on	ADP
taxlaw-13219	646	8	both	both	CCONJ
taxlaw-13219	646	9	normative	normative	ADJ
taxlaw-13219	646	10	and	and	CCONJ
taxlaw-13219	646	11	empirical	empirical	ADJ
taxlaw-13219	646	12	considerations	consideration	NOUN
taxlaw-13219	646	13	.	.	PUNCT
taxlaw-13219	647	1	from	from	ADP
taxlaw-13219	647	2	the	the	DET
taxlaw-13219	647	3	normative	normative	ADJ
taxlaw-13219	647	4	perspective	perspective	NOUN
taxlaw-13219	647	5	the	the	DET
taxlaw-13219	647	6	political	political	ADJ
taxlaw-13219	647	7	theory	theory	NOUN
taxlaw-13219	647	8	that	that	SCONJ
taxlaw-13219	647	9	one	one	NUM
taxlaw-13219	647	10	holds	hold	VERB
taxlaw-13219	647	11	is	be	AUX
taxlaw-13219	647	12	a	a	DET
taxlaw-13219	647	13	relevant	relevant	ADJ
taxlaw-13219	647	14	consideration	consideration	NOUN
taxlaw-13219	647	15	.	.	PUNCT
taxlaw-13219	648	1	for	for	ADP
taxlaw-13219	648	2	example	example	NOUN
taxlaw-13219	648	3	,	,	PUNCT
taxlaw-13219	648	4	if	if	SCONJ
taxlaw-13219	648	5	one	one	PRON
taxlaw-13219	648	6	is	be	AUX
taxlaw-13219	648	7	a	a	DET
taxlaw-13219	648	8	utilitarian	utilitarian	ADJ
taxlaw-13219	648	9	(	(	PUNCT
taxlaw-13219	648	10	or	or	CCONJ
taxlaw-13219	648	11	economic	economic	ADJ
taxlaw-13219	648	12	welfarist	welfarist	NOUN
taxlaw-13219	648	13	)	)	PUNCT
taxlaw-13219	648	14	,	,	PUNCT
taxlaw-13219	648	15	she	she	PRON
taxlaw-13219	648	16	will	will	AUX
taxlaw-13219	648	17	be	be	AUX
taxlaw-13219	648	18	attracted	attract	VERB
taxlaw-13219	648	19	primarily	primarily	ADV
taxlaw-13219	648	20	to	to	ADP
taxlaw-13219	648	21	the	the	DET
taxlaw-13219	648	22	economic	economic	ADJ
taxlaw-13219	648	23	approach	approach	NOUN
taxlaw-13219	648	24	and	and	CCONJ
taxlaw-13219	648	25	will	will	AUX
taxlaw-13219	648	26	probably	probably	ADV
taxlaw-13219	648	27	reject	reject	VERB
taxlaw-13219	648	28	the	the	DET
taxlaw-13219	648	29	“	"	PUNCT
taxlaw-13219	648	30	executives	executive	NOUN
taxlaw-13219	648	31	regulation	regulation	NOUN
taxlaw-13219	648	32	justification	justification	NOUN
taxlaw-13219	648	33	”	"	PUNCT
taxlaw-13219	648	34	(	(	PUNCT
taxlaw-13219	648	35	unless	unless	SCONJ
taxlaw-13219	648	36	she	she	PRON
taxlaw-13219	648	37	thinks	think	VERB
taxlaw-13219	648	38	that	that	SCONJ
taxlaw-13219	648	39	promoting	promote	VERB
taxlaw-13219	648	40	liberal	liberal	ADJ
taxlaw-13219	648	41	-	-	PUNCT
taxlaw-13219	648	42	democratic	democratic	ADJ
taxlaw-13219	648	43	values	value	NOUN
taxlaw-13219	648	44	increases	increase	VERB
taxlaw-13219	648	45	economic	economic	ADJ
taxlaw-13219	648	46	utility	utility	NOUN
taxlaw-13219	648	47	)	)	PUNCT
taxlaw-13219	648	48	.	.	PUNCT
taxlaw-13219	649	1	if	if	SCONJ
taxlaw-13219	649	2	one	one	PRON
taxlaw-13219	649	3	is	be	AUX
taxlaw-13219	649	4	not	not	PART
taxlaw-13219	649	5	a	a	DET
taxlaw-13219	649	6	utilitarian	utilitarian	ADJ
taxlaw-13219	649	7	(	(	PUNCT
taxlaw-13219	649	8	or	or	CCONJ
taxlaw-13219	649	9	an	an	DET
taxlaw-13219	649	10	economic	economic	ADJ
taxlaw-13219	649	11	welfarist	welfarist	NOUN
taxlaw-13219	649	12	)	)	PUNCT
taxlaw-13219	649	13	but	but	CCONJ
taxlaw-13219	649	14	does	do	AUX
taxlaw-13219	649	15	not	not	PART
taxlaw-13219	649	16	believe	believe	VERB
taxlaw-13219	649	17	in	in	ADP
taxlaw-13219	649	18	the	the	DET
taxlaw-13219	649	19	intrinsic	intrinsic	ADJ
taxlaw-13219	649	20	value	value	NOUN
taxlaw-13219	649	21	of	of	ADP
taxlaw-13219	649	22	a	a	DET
taxlaw-13219	649	23	liberal	liberal	ADJ
taxlaw-13219	649	24	-	-	PUNCT
taxlaw-13219	649	25	democratic	democratic	ADJ
taxlaw-13219	649	26	society	society	NOUN
taxlaw-13219	649	27	,	,	PUNCT
taxlaw-13219	649	28	then	then	ADV
taxlaw-13219	649	29	—	—	PUNCT
taxlaw-13219	649	30	again	again	ADV
taxlaw-13219	649	31	—	—	PUNCT
taxlaw-13219	649	32	she	she	PRON
taxlaw-13219	649	33	will	will	AUX
taxlaw-13219	649	34	probably	probably	ADV
taxlaw-13219	649	35	reject	reject	VERB
taxlaw-13219	649	36	the	the	DET
taxlaw-13219	649	37	“	"	PUNCT
taxlaw-13219	649	38	executives	executive	NOUN
taxlaw-13219	649	39	regulation	regulation	NOUN
taxlaw-13219	649	40	justification	justification	NOUN
taxlaw-13219	649	41	.	.	PUNCT
taxlaw-13219	649	42	”	"	PUNCT
taxlaw-13219	650	1	the	the	DET
taxlaw-13219	650	2	general	general	ADJ
taxlaw-13219	650	3	approach	approach	NOUN
taxlaw-13219	650	4	that	that	SCONJ
taxlaw-13219	650	5	one	one	NUM
taxlaw-13219	650	6	holds	hold	VERB
taxlaw-13219	650	7	concerning	concern	VERB
taxlaw-13219	650	8	the	the	DET
taxlaw-13219	650	9	justification	justification	NOUN
taxlaw-13219	650	10	for	for	ADP
taxlaw-13219	650	11	the	the	DET
taxlaw-13219	650	12	tax	tax	NOUN
taxlaw-13219	650	13	system	system	NOUN
taxlaw-13219	650	14	is	be	AUX
taxlaw-13219	650	15	also	also	ADV
taxlaw-13219	650	16	a	a	DET
taxlaw-13219	650	17	relevant	relevant	ADJ
taxlaw-13219	650	18	consideration	consideration	NOUN
taxlaw-13219	650	19	.	.	PUNCT
taxlaw-13219	651	1	if	if	SCONJ
taxlaw-13219	651	2	one	one	PRON
taxlaw-13219	651	3	generally	generally	ADV
taxlaw-13219	651	4	supports	support	VERB
taxlaw-13219	651	5	the	the	DET
taxlaw-13219	651	6	“	"	PUNCT
taxlaw-13219	651	7	benefit	benefit	NOUN
taxlaw-13219	651	8	-	-	PUNCT
taxlaw-13219	651	9	based	base	VERB
taxlaw-13219	651	10	taxation	taxation	NOUN
taxlaw-13219	651	11	,	,	PUNCT
taxlaw-13219	651	12	”	"	PUNCT
taxlaw-13219	651	13	under	under	ADP
taxlaw-13219	651	14	which	which	PRON
taxlaw-13219	651	15	people	people	NOUN
taxlaw-13219	651	16	ought	ought	AUX
taxlaw-13219	651	17	to	to	PART
taxlaw-13219	651	18	pay	pay	VERB
taxlaw-13219	651	19	taxes	taxis	NOUN
taxlaw-13219	651	20	that	that	PRON
taxlaw-13219	651	21	depend	depend	VERB
taxlaw-13219	651	22	on	on	ADP
taxlaw-13219	651	23	how	how	SCONJ
taxlaw-13219	651	24	much	much	ADJ
taxlaw-13219	651	25	they	they	PRON
taxlaw-13219	651	26	benefit	benefit	VERB
taxlaw-13219	651	27	from	from	ADP
taxlaw-13219	651	28	public	public	ADJ
taxlaw-13219	651	29	goods	good	NOUN
taxlaw-13219	651	30	,	,	PUNCT
taxlaw-13219	651	31	she	she	PRON
taxlaw-13219	651	32	is	be	AUX
taxlaw-13219	651	33	probably	probably	ADV
taxlaw-13219	651	34	attracted	attract	VERB
taxlaw-13219	651	35	to	to	ADP
taxlaw-13219	651	36	“	"	PUNCT
taxlaw-13219	651	37	fee	fee	NOUN
taxlaw-13219	651	38	for	for	ADP
taxlaw-13219	651	39	services	service	NOUN
taxlaw-13219	651	40	justification	justification	NOUN
taxlaw-13219	651	41	.	.	PUNCT
taxlaw-13219	651	42	”	"	PUNCT
taxlaw-13219	652	1	if	if	SCONJ
taxlaw-13219	652	2	one	one	PRON
taxlaw-13219	652	3	supports	support	VERB
taxlaw-13219	652	4	optimal	optimal	ADJ
taxlaw-13219	652	5	tax	tax	NOUN
taxlaw-13219	652	6	theory	theory	NOUN
taxlaw-13219	652	7	,	,	PUNCT
taxlaw-13219	652	8	he	he	PRON
taxlaw-13219	652	9	may	may	AUX
taxlaw-13219	652	10	be	be	AUX
taxlaw-13219	652	11	more	more	ADV
taxlaw-13219	652	12	inclined	inclined	ADJ
taxlaw-13219	652	13	to	to	PART
taxlaw-13219	652	14	support	support	VERB
taxlaw-13219	652	15	the	the	DET
taxlaw-13219	652	16	economic	economic	ADJ
taxlaw-13219	652	17	justification	justification	NOUN
taxlaw-13219	652	18	,	,	PUNCT
taxlaw-13219	652	19	and	and	CCONJ
taxlaw-13219	652	20	if	if	SCONJ
taxlaw-13219	652	21	one	one	PRON
taxlaw-13219	652	22	believes	believe	VERB
taxlaw-13219	652	23	that	that	SCONJ
taxlaw-13219	652	24	the	the	DET
taxlaw-13219	652	25	tax	tax	NOUN
taxlaw-13219	652	26	system	system	NOUN
taxlaw-13219	652	27	has	have	VERB
taxlaw-13219	652	28	a	a	DET
taxlaw-13219	652	29	regulatory	regulatory	ADJ
taxlaw-13219	652	30	function	function	NOUN
taxlaw-13219	652	31	,	,	PUNCT
taxlaw-13219	652	32	she	she	PRON
taxlaw-13219	652	33	will	will	AUX
taxlaw-13219	652	34	be	be	AUX
taxlaw-13219	652	35	inclined	incline	VERB
taxlaw-13219	652	36	to	to	PART
taxlaw-13219	652	37	support	support	VERB
taxlaw-13219	652	38	the	the	DET
taxlaw-13219	652	39	“	"	PUNCT
taxlaw-13219	652	40	executives	executive	NOUN
taxlaw-13219	652	41	regulation	regulation	NOUN
taxlaw-13219	652	42	justification	justification	NOUN
taxlaw-13219	652	43	.	.	PUNCT
taxlaw-13219	652	44	”	"	PUNCT
taxlaw-13219	653	1	while	while	SCONJ
taxlaw-13219	653	2	the	the	DET
taxlaw-13219	653	3	political	political	ADJ
taxlaw-13219	653	4	philosophy	philosophy	NOUN
taxlaw-13219	653	5	that	that	SCONJ
taxlaw-13219	653	6	one	one	NUM
taxlaw-13219	653	7	holds	hold	VERB
taxlaw-13219	653	8	and	and	CCONJ
taxlaw-13219	653	9	the	the	DET
taxlaw-13219	653	10	general	general	ADJ
taxlaw-13219	653	11	2024	2024	NUM
taxlaw-13219	653	12	]	]	PUNCT
taxlaw-13219	653	13	taxation	taxation	NOUN
taxlaw-13219	653	14	and	and	CCONJ
taxlaw-13219	653	15	corporate	corporate	ADJ
taxlaw-13219	653	16	governance	governance	NOUN
taxlaw-13219	653	17	85	85	NUM
taxlaw-13219	653	18	approach	approach	NOUN
taxlaw-13219	653	19	to	to	ADP
taxlaw-13219	653	20	the	the	DET
taxlaw-13219	653	21	tax	tax	NOUN
taxlaw-13219	653	22	system	system	NOUN
taxlaw-13219	653	23	are	be	AUX
taxlaw-13219	653	24	directly	directly	ADV
taxlaw-13219	653	25	related	relate	VERB
taxlaw-13219	653	26	,	,	PUNCT
taxlaw-13219	653	27	they	they	PRON
taxlaw-13219	653	28	are	be	AUX
taxlaw-13219	653	29	not	not	PART
taxlaw-13219	653	30	identical	identical	ADJ
taxlaw-13219	653	31	.	.	PUNCT
taxlaw-13219	654	1	for	for	ADP
taxlaw-13219	654	2	example	example	NOUN
taxlaw-13219	654	3	,	,	PUNCT
taxlaw-13219	654	4	a	a	DET
taxlaw-13219	654	5	utilitarian	utilitarian	ADJ
taxlaw-13219	654	6	may	may	AUX
taxlaw-13219	654	7	reject	reject	VERB
taxlaw-13219	654	8	benefit	benefit	NOUN
taxlaw-13219	654	9	-	-	PUNCT
taxlaw-13219	654	10	based	base	VERB
taxlaw-13219	654	11	taxation	taxation	NOUN
taxlaw-13219	654	12	(	(	PUNCT
taxlaw-13219	654	13	and	and	CCONJ
taxlaw-13219	654	14	,	,	PUNCT
taxlaw-13219	654	15	thus	thus	ADV
taxlaw-13219	654	16	,	,	PUNCT
taxlaw-13219	654	17	reject	reject	VERB
taxlaw-13219	654	18	the	the	DET
taxlaw-13219	654	19	benefit	benefit	NOUN
taxlaw-13219	654	20	-	-	PUNCT
taxlaw-13219	654	21	based	base	VERB
taxlaw-13219	654	22	justification	justification	NOUN
taxlaw-13219	654	23	for	for	ADP
taxlaw-13219	654	24	corporate	corporate	ADJ
taxlaw-13219	654	25	tax	tax	NOUN
taxlaw-13219	654	26	)	)	PUNCT
taxlaw-13219	654	27	or	or	CCONJ
taxlaw-13219	654	28	accept	accept	VERB
taxlaw-13219	654	29	that	that	DET
taxlaw-13219	654	30	approach	approach	NOUN
taxlaw-13219	654	31	(	(	PUNCT
taxlaw-13219	654	32	and	and	CCONJ
taxlaw-13219	654	33	thus	thus	ADV
taxlaw-13219	654	34	,	,	PUNCT
taxlaw-13219	654	35	may	may	AUX
taxlaw-13219	654	36	accept	accept	VERB
taxlaw-13219	654	37	the	the	DET
taxlaw-13219	654	38	“	"	PUNCT
taxlaw-13219	654	39	fee	fee	NOUN
taxlaw-13219	654	40	for	for	ADP
taxlaw-13219	654	41	services	service	NOUN
taxlaw-13219	654	42	justification”).107	justification”).107	NOUN
taxlaw-13219	654	43	the	the	DET
taxlaw-13219	654	44	answer	answer	NOUN
taxlaw-13219	654	45	also	also	ADV
taxlaw-13219	654	46	depends	depend	VERB
taxlaw-13219	654	47	on	on	ADP
taxlaw-13219	654	48	some	some	DET
taxlaw-13219	654	49	empirical	empirical	ADJ
taxlaw-13219	654	50	issues	issue	NOUN
taxlaw-13219	654	51	.	.	PUNCT
taxlaw-13219	655	1	obviously	obviously	ADV
taxlaw-13219	655	2	,	,	PUNCT
taxlaw-13219	655	3	the	the	DET
taxlaw-13219	655	4	preliminary	preliminary	ADJ
taxlaw-13219	655	5	empirical	empirical	ADJ
taxlaw-13219	655	6	issue	issue	NOUN
taxlaw-13219	655	7	is	be	AUX
taxlaw-13219	655	8	whether	whether	SCONJ
taxlaw-13219	655	9	corporate	corporate	ADJ
taxlaw-13219	655	10	tax	tax	NOUN
taxlaw-13219	655	11	promotes	promote	NOUN
taxlaw-13219	655	12	—	—	PUNCT
taxlaw-13219	655	13	or	or	CCONJ
taxlaw-13219	655	14	alternatively	alternatively	ADV
taxlaw-13219	655	15	,	,	PUNCT
taxlaw-13219	655	16	can	can	AUX
taxlaw-13219	655	17	promote	promote	VERB
taxlaw-13219	655	18	—	—	PUNCT
taxlaw-13219	655	19	good	good	ADJ
taxlaw-13219	655	20	corporate	corporate	ADJ
taxlaw-13219	655	21	governance	governance	NOUN
taxlaw-13219	655	22	.	.	PUNCT
taxlaw-13219	656	1	a	a	DET
taxlaw-13219	656	2	positive	positive	ADJ
taxlaw-13219	656	3	influence	influence	NOUN
taxlaw-13219	656	4	is	be	AUX
taxlaw-13219	656	5	a	a	DET
taxlaw-13219	656	6	requirement	requirement	NOUN
taxlaw-13219	656	7	for	for	ADP
taxlaw-13219	656	8	accepting	accept	VERB
taxlaw-13219	656	9	any	any	PRON
taxlaw-13219	656	10	of	of	ADP
taxlaw-13219	656	11	the	the	DET
taxlaw-13219	656	12	three	three	NUM
taxlaw-13219	656	13	justifications	justification	NOUN
taxlaw-13219	656	14	for	for	ADP
taxlaw-13219	656	15	corporate	corporate	ADJ
taxlaw-13219	656	16	tax	tax	NOUN
taxlaw-13219	656	17	.	.	PUNCT
taxlaw-13219	657	1	if	if	SCONJ
taxlaw-13219	657	2	corporate	corporate	ADJ
taxlaw-13219	657	3	tax	tax	NOUN
taxlaw-13219	657	4	promotes	promote	VERB
taxlaw-13219	657	5	or	or	CCONJ
taxlaw-13219	657	6	can	can	AUX
taxlaw-13219	657	7	promote	promote	VERB
taxlaw-13219	657	8	good	good	ADJ
taxlaw-13219	657	9	corporate	corporate	ADJ
taxlaw-13219	657	10	governance	governance	NOUN
taxlaw-13219	657	11	,	,	PUNCT
taxlaw-13219	657	12	then	then	ADV
taxlaw-13219	657	13	one	one	PRON
taxlaw-13219	657	14	should	should	AUX
taxlaw-13219	657	15	examine	examine	VERB
taxlaw-13219	657	16	each	each	DET
taxlaw-13219	657	17	justification	justification	NOUN
taxlaw-13219	657	18	and	and	CCONJ
taxlaw-13219	657	19	the	the	DET
taxlaw-13219	657	20	different	different	ADJ
taxlaw-13219	657	21	set	set	NOUN
taxlaw-13219	657	22	of	of	ADP
taxlaw-13219	657	23	empirical	empirical	ADJ
taxlaw-13219	657	24	factors	factor	NOUN
taxlaw-13219	657	25	(	(	PUNCT
taxlaw-13219	657	26	or	or	CCONJ
taxlaw-13219	657	27	constraints	constraint	NOUN
taxlaw-13219	657	28	)	)	PUNCT
taxlaw-13219	657	29	associated	associate	VERB
taxlaw-13219	657	30	with	with	ADP
taxlaw-13219	657	31	it	it	PRON
taxlaw-13219	657	32	.	.	PUNCT
taxlaw-13219	658	1	the	the	DET
taxlaw-13219	658	2	“	"	PUNCT
taxlaw-13219	658	3	fee	fee	NOUN
taxlaw-13219	658	4	for	for	ADP
taxlaw-13219	658	5	services	service	NOUN
taxlaw-13219	658	6	justification	justification	NOUN
taxlaw-13219	658	7	”	"	PUNCT
taxlaw-13219	658	8	raises	raise	VERB
taxlaw-13219	658	9	three	three	NUM
taxlaw-13219	658	10	empirical	empirical	ADJ
taxlaw-13219	658	11	issues	issue	NOUN
taxlaw-13219	658	12	:	:	PUNCT
taxlaw-13219	658	13	the	the	DET
taxlaw-13219	658	14	effect	effect	NOUN
taxlaw-13219	658	15	of	of	ADP
taxlaw-13219	658	16	the	the	DET
taxlaw-13219	658	17	tax	tax	NOUN
taxlaw-13219	658	18	on	on	ADP
taxlaw-13219	658	19	investors	investor	NOUN
taxlaw-13219	658	20	’	’	PART
taxlaw-13219	658	21	wealth	wealth	NOUN
taxlaw-13219	658	22	(	(	PUNCT
taxlaw-13219	658	23	mainly	mainly	ADV
taxlaw-13219	658	24	the	the	DET
taxlaw-13219	658	25	reduction	reduction	NOUN
taxlaw-13219	658	26	in	in	ADP
taxlaw-13219	658	27	agency	agency	NOUN
taxlaw-13219	658	28	costs	cost	NOUN
taxlaw-13219	658	29	)	)	PUNCT
taxlaw-13219	658	30	,	,	PUNCT
taxlaw-13219	658	31	the	the	DET
taxlaw-13219	658	32	total	total	ADJ
taxlaw-13219	658	33	amount	amount	NOUN
taxlaw-13219	658	34	of	of	ADP
taxlaw-13219	658	35	corporate	corporate	ADJ
taxlaw-13219	658	36	tax	tax	NOUN
taxlaw-13219	658	37	collected	collect	VERB
taxlaw-13219	658	38	and	and	CCONJ
taxlaw-13219	658	39	the	the	DET
taxlaw-13219	658	40	incidence	incidence	NOUN
taxlaw-13219	658	41	question	question	NOUN
taxlaw-13219	658	42	.	.	PUNCT
taxlaw-13219	659	1	as	as	SCONJ
taxlaw-13219	659	2	noted	note	VERB
taxlaw-13219	659	3	earlier	early	ADV
taxlaw-13219	659	4	,	,	PUNCT
taxlaw-13219	659	5	if	if	SCONJ
taxlaw-13219	659	6	the	the	DET
taxlaw-13219	659	7	magnitude	magnitude	NOUN
taxlaw-13219	659	8	of	of	ADP
taxlaw-13219	659	9	the	the	DET
taxlaw-13219	659	10	positive	positive	ADJ
taxlaw-13219	659	11	effects	effect	NOUN
taxlaw-13219	659	12	of	of	ADP
taxlaw-13219	659	13	corporate	corporate	ADJ
taxlaw-13219	659	14	tax	tax	NOUN
taxlaw-13219	659	15	is	be	AUX
taxlaw-13219	659	16	inherently	inherently	ADV
taxlaw-13219	659	17	overwhelmed	overwhelmed	ADJ
taxlaw-13219	659	18	by	by	ADP
taxlaw-13219	659	19	the	the	DET
taxlaw-13219	659	20	amount	amount	NOUN
taxlaw-13219	659	21	of	of	ADP
taxlaw-13219	659	22	corporate	corporate	ADJ
taxlaw-13219	659	23	tax	tax	NOUN
taxlaw-13219	659	24	that	that	PRON
taxlaw-13219	659	25	the	the	DET
taxlaw-13219	659	26	government	government	NOUN
taxlaw-13219	659	27	collects	collect	VERB
taxlaw-13219	659	28	,	,	PUNCT
taxlaw-13219	659	29	one	one	PRON
taxlaw-13219	659	30	must	must	AUX
taxlaw-13219	659	31	reject	reject	VERB
taxlaw-13219	659	32	the	the	DET
taxlaw-13219	659	33	“	"	PUNCT
taxlaw-13219	659	34	fee	fee	NOUN
taxlaw-13219	659	35	for	for	ADP
taxlaw-13219	659	36	services	service	NOUN
taxlaw-13219	659	37	justification	justification	NOUN
taxlaw-13219	659	38	,	,	PUNCT
taxlaw-13219	659	39	”	"	PUNCT
taxlaw-13219	659	40	since	since	SCONJ
taxlaw-13219	659	41	the	the	DET
taxlaw-13219	659	42	investors	investor	NOUN
taxlaw-13219	659	43	’	’	PART
taxlaw-13219	659	44	wealth	wealth	NOUN
taxlaw-13219	659	45	is	be	AUX
taxlaw-13219	659	46	lower	low	ADJ
taxlaw-13219	659	47	following	follow	VERB
taxlaw-13219	659	48	the	the	DET
taxlaw-13219	659	49	enactment	enactment	NOUN
taxlaw-13219	659	50	of	of	ADP
taxlaw-13219	659	51	the	the	DET
taxlaw-13219	659	52	tax	tax	NOUN
taxlaw-13219	659	53	.	.	PUNCT
taxlaw-13219	660	1	in	in	ADP
taxlaw-13219	660	2	this	this	DET
taxlaw-13219	660	3	regard	regard	NOUN
taxlaw-13219	660	4	,	,	PUNCT
taxlaw-13219	660	5	it	it	PRON
taxlaw-13219	660	6	should	should	AUX
taxlaw-13219	660	7	be	be	AUX
taxlaw-13219	660	8	noted	note	VERB
taxlaw-13219	660	9	that	that	SCONJ
taxlaw-13219	660	10	under	under	ADP
taxlaw-13219	660	11	the	the	DET
taxlaw-13219	660	12	economic	economic	ADJ
taxlaw-13219	660	13	model	model	NOUN
taxlaw-13219	660	14	of	of	ADP
taxlaw-13219	660	15	desai	desai	PROPN
taxlaw-13219	660	16	et	et	PROPN
taxlaw-13219	660	17	al	al	PROPN
taxlaw-13219	660	18	.	.	PROPN
taxlaw-13219	660	19	,	,	PUNCT
taxlaw-13219	660	20	under	under	ADP
taxlaw-13219	660	21	some	some	DET
taxlaw-13219	660	22	circumstances	circumstance	NOUN
taxlaw-13219	660	23	(	(	PUNCT
taxlaw-13219	660	24	in	in	ADP
taxlaw-13219	660	25	a	a	DET
taxlaw-13219	660	26	tax	tax	NOUN
taxlaw-13219	660	27	regime	regime	NOUN
taxlaw-13219	660	28	with	with	ADP
taxlaw-13219	660	29	low	low	ADJ
taxlaw-13219	660	30	rate	rate	NOUN
taxlaw-13219	660	31	and	and	CCONJ
taxlaw-13219	660	32	high	high	ADJ
taxlaw-13219	660	33	enforcement	enforcement	NOUN
taxlaw-13219	660	34	)	)	PUNCT
taxlaw-13219	660	35	,	,	PUNCT
taxlaw-13219	660	36	the	the	DET
taxlaw-13219	660	37	investors	investor	NOUN
taxlaw-13219	660	38	are	be	AUX
taxlaw-13219	660	39	better	well	ADJ
taxlaw-13219	660	40	off	off	ADP
taxlaw-13219	660	41	in	in	ADP
taxlaw-13219	660	42	a	a	DET
taxlaw-13219	660	43	world	world	NOUN
taxlaw-13219	660	44	with	with	ADP
taxlaw-13219	660	45	a	a	DET
taxlaw-13219	660	46	corporate	corporate	ADJ
taxlaw-13219	660	47	tax	tax	NOUN
taxlaw-13219	660	48	,	,	PUNCT
taxlaw-13219	660	49	than	than	ADP
taxlaw-13219	660	50	without	without	ADP
taxlaw-13219	660	51	it	it	PRON
taxlaw-13219	660	52	.	.	PUNCT
taxlaw-13219	661	1	in	in	ADP
taxlaw-13219	661	2	addition	addition	NOUN
taxlaw-13219	661	3	,	,	PUNCT
taxlaw-13219	661	4	accepting	accept	VERB
taxlaw-13219	661	5	the	the	DET
taxlaw-13219	661	6	“	"	PUNCT
taxlaw-13219	661	7	fee	fee	NOUN
taxlaw-13219	661	8	for	for	ADP
taxlaw-13219	661	9	services	service	NOUN
taxlaw-13219	661	10	justification	justification	NOUN
taxlaw-13219	661	11	,	,	PUNCT
taxlaw-13219	661	12	”	"	PUNCT
taxlaw-13219	661	13	depends	depend	VERB
taxlaw-13219	661	14	on	on	ADP
taxlaw-13219	661	15	assuming	assume	VERB
taxlaw-13219	661	16	that	that	SCONJ
taxlaw-13219	661	17	the	the	DET
taxlaw-13219	661	18	incidence	incidence	NOUN
taxlaw-13219	661	19	of	of	ADP
taxlaw-13219	661	20	corporate	corporate	ADJ
taxlaw-13219	661	21	tax	tax	NOUN
taxlaw-13219	661	22	is	be	AUX
taxlaw-13219	661	23	borne	bear	VERB
taxlaw-13219	661	24	by	by	ADP
taxlaw-13219	661	25	–	–	PUNCT
taxlaw-13219	661	26	or	or	CCONJ
taxlaw-13219	661	27	mainly	mainly	ADV
taxlaw-13219	661	28	by	by	ADP
taxlaw-13219	661	29	–	–	PUNCT
taxlaw-13219	661	30	the	the	DET
taxlaw-13219	661	31	investors	investor	NOUN
taxlaw-13219	661	32	.	.	PUNCT
taxlaw-13219	662	1	“	"	PUNCT
taxlaw-13219	662	2	the	the	DET
taxlaw-13219	662	3	governance	governance	NOUN
taxlaw-13219	662	4	approach	approach	NOUN
taxlaw-13219	662	5	to	to	ADP
taxlaw-13219	662	6	the	the	DET
taxlaw-13219	662	7	economic	economic	ADJ
taxlaw-13219	662	8	justification	justification	NOUN
taxlaw-13219	662	9	”	"	PUNCT
taxlaw-13219	662	10	raises	raise	VERB
taxlaw-13219	662	11	two	two	NUM
taxlaw-13219	662	12	empirical	empirical	ADJ
taxlaw-13219	662	13	issues	issue	NOUN
taxlaw-13219	662	14	:	:	PUNCT
taxlaw-13219	662	15	the	the	DET
taxlaw-13219	662	16	effect	effect	NOUN
taxlaw-13219	662	17	of	of	ADP
taxlaw-13219	662	18	the	the	DET
taxlaw-13219	662	19	improvement	improvement	NOUN
taxlaw-13219	662	20	in	in	ADP
taxlaw-13219	662	21	the	the	DET
taxlaw-13219	662	22	corporate	corporate	ADJ
taxlaw-13219	662	23	governance	governance	NOUN
taxlaw-13219	662	24	due	due	ADP
taxlaw-13219	662	25	to	to	ADP
taxlaw-13219	662	26	the	the	DET
taxlaw-13219	662	27	governance	governance	NOUN
taxlaw-13219	662	28	functions	function	NOUN
taxlaw-13219	662	29	of	of	ADP
taxlaw-13219	662	30	corporate	corporate	ADJ
taxlaw-13219	662	31	tax	tax	NOUN
taxlaw-13219	662	32	versus	versus	ADP
taxlaw-13219	662	33	the	the	DET
taxlaw-13219	662	34	distortions	distortion	NOUN
taxlaw-13219	662	35	created	create	VERB
taxlaw-13219	662	36	by	by	ADP
taxlaw-13219	662	37	it	it	PRON
taxlaw-13219	662	38	.	.	PUNCT
taxlaw-13219	663	1	while	while	SCONJ
taxlaw-13219	663	2	there	there	PRON
taxlaw-13219	663	3	is	be	VERB
taxlaw-13219	663	4	obviously	obviously	ADV
taxlaw-13219	663	5	no	no	DET
taxlaw-13219	663	6	readily	readily	ADV
taxlaw-13219	663	7	available	available	ADJ
taxlaw-13219	663	8	date	date	NOUN
taxlaw-13219	663	9	on	on	ADP
taxlaw-13219	663	10	these	these	DET
taxlaw-13219	663	11	subjects	subject	NOUN
taxlaw-13219	663	12	,	,	PUNCT
taxlaw-13219	663	13	one	one	PRON
taxlaw-13219	663	14	can	can	AUX
taxlaw-13219	663	15	assume	assume	VERB
taxlaw-13219	663	16	that	that	SCONJ
taxlaw-13219	663	17	a	a	DET
taxlaw-13219	663	18	reduced	reduce	VERB
taxlaw-13219	663	19	corporate	corporate	ADJ
taxlaw-13219	663	20	tax	tax	NOUN
taxlaw-13219	663	21	rate	rate	NOUN
taxlaw-13219	663	22	(	(	PUNCT
taxlaw-13219	663	23	e.g.	e.g.	ADV
taxlaw-13219	663	24	,	,	PUNCT
taxlaw-13219	663	25	closer	close	ADJ
taxlaw-13219	663	26	to	to	ADP
taxlaw-13219	663	27	the	the	DET
taxlaw-13219	663	28	tax	tax	NOUN
taxlaw-13219	663	29	rate	rate	NOUN
taxlaw-13219	663	30	of	of	ADP
taxlaw-13219	663	31	the	the	DET
taxlaw-13219	663	32	original	original	ADJ
taxlaw-13219	663	33	corporate	corporate	ADJ
taxlaw-13219	663	34	tax	tax	NOUN
taxlaw-13219	663	35	)	)	PUNCT
taxlaw-13219	663	36	which	which	PRON
taxlaw-13219	663	37	reduces	reduce	VERB
taxlaw-13219	663	38	the	the	DET
taxlaw-13219	663	39	distortions	distortion	NOUN
taxlaw-13219	663	40	created	create	VERB
taxlaw-13219	663	41	by	by	ADP
taxlaw-13219	663	42	the	the	DET
taxlaw-13219	663	43	tax	tax	NOUN
taxlaw-13219	663	44	,	,	PUNCT
taxlaw-13219	663	45	combined	combine	VERB
taxlaw-13219	663	46	with	with	ADP
taxlaw-13219	663	47	high	high	ADJ
taxlaw-13219	663	48	level	level	NOUN
taxlaw-13219	663	49	of	of	ADP
taxlaw-13219	663	50	enforcement	enforcement	NOUN
taxlaw-13219	663	51	(	(	PUNCT
taxlaw-13219	663	52	that	that	PRON
taxlaw-13219	663	53	strengthen	strengthen	VERB
taxlaw-13219	663	54	the	the	DET
taxlaw-13219	663	55	corporate	corporate	ADJ
taxlaw-13219	663	56	governance	governance	NOUN
taxlaw-13219	663	57	functions	function	NOUN
taxlaw-13219	663	58	of	of	ADP
taxlaw-13219	663	59	the	the	DET
taxlaw-13219	663	60	tax	tax	NOUN
taxlaw-13219	663	61	)	)	PUNCT
taxlaw-13219	663	62	and	and	CCONJ
taxlaw-13219	663	63	some	some	DET
taxlaw-13219	663	64	changes	change	NOUN
taxlaw-13219	663	65	in	in	ADP
taxlaw-13219	663	66	the	the	DET
taxlaw-13219	663	67	features	feature	NOUN
taxlaw-13219	663	68	of	of	ADP
taxlaw-13219	663	69	corporate	corporate	ADJ
taxlaw-13219	663	70	tax	tax	NOUN
taxlaw-13219	663	71	,	,	PUNCT
taxlaw-13219	663	72	can	can	AUX
taxlaw-13219	663	73	end	end	VERB
taxlaw-13219	663	74	up	up	ADP
taxlaw-13219	663	75	with	with	ADP
taxlaw-13219	663	76	an	an	DET
taxlaw-13219	663	77	overall	overall	ADJ
taxlaw-13219	663	78	positive	positive	ADJ
taxlaw-13219	663	79	effect	effect	NOUN
taxlaw-13219	663	80	of	of	ADP
taxlaw-13219	663	81	corporate	corporate	ADJ
taxlaw-13219	663	82	tax	tax	NOUN
taxlaw-13219	663	83	.	.	PUNCT
taxlaw-13219	664	1	finally	finally	ADV
taxlaw-13219	664	2	,	,	PUNCT
taxlaw-13219	664	3	the	the	DET
taxlaw-13219	664	4	“	"	PUNCT
taxlaw-13219	664	5	executives	executive	NOUN
taxlaw-13219	664	6	regulation	regulation	NOUN
taxlaw-13219	664	7	justification	justification	NOUN
taxlaw-13219	664	8	”	"	PUNCT
taxlaw-13219	664	9	depends	depend	VERB
taxlaw-13219	664	10	on	on	ADP
taxlaw-13219	664	11	evaluating	evaluate	VERB
taxlaw-13219	664	12	the	the	DET
taxlaw-13219	664	13	effects	effect	NOUN
taxlaw-13219	664	14	of	of	ADP
taxlaw-13219	664	15	corporate	corporate	ADJ
taxlaw-13219	664	16	tax	tax	NOUN
taxlaw-13219	664	17	on	on	ADP
taxlaw-13219	664	18	curbing	curb	VERB
taxlaw-13219	664	19	managerial	managerial	ADJ
taxlaw-13219	664	20	abuses	abuse	NOUN
taxlaw-13219	664	21	of	of	ADP
taxlaw-13219	664	22	excessive	excessive	ADJ
taxlaw-13219	664	23	power	power	NOUN
taxlaw-13219	664	24	.	.	PUNCT
taxlaw-13219	665	1	vi	vi	X
taxlaw-13219	665	2	.	.	PROPN
taxlaw-13219	665	3	conclusion	conclusion	NOUN
taxlaw-13219	665	4	this	this	DET
taxlaw-13219	665	5	article	article	NOUN
taxlaw-13219	665	6	tried	try	VERB
taxlaw-13219	665	7	to	to	PART
taxlaw-13219	665	8	shed	shed	VERB
taxlaw-13219	665	9	some	some	DET
taxlaw-13219	665	10	light	light	NOUN
taxlaw-13219	665	11	on	on	ADP
taxlaw-13219	665	12	the	the	DET
taxlaw-13219	665	13	interaction	interaction	NOUN
taxlaw-13219	665	14	between	between	ADP
taxlaw-13219	665	15	the	the	DET
taxlaw-13219	665	16	corporate	corporate	ADJ
taxlaw-13219	665	17	tax	tax	NOUN
taxlaw-13219	665	18	and	and	CCONJ
taxlaw-13219	665	19	corporate	corporate	ADJ
taxlaw-13219	665	20	governance	governance	NOUN
taxlaw-13219	665	21	.	.	PUNCT
taxlaw-13219	666	1	it	it	PRON
taxlaw-13219	666	2	argues	argue	VERB
taxlaw-13219	666	3	that	that	SCONJ
taxlaw-13219	666	4	the	the	DET
taxlaw-13219	666	5	corporate	corporate	ADJ
taxlaw-13219	666	6	tax	tax	NOUN
taxlaw-13219	666	7	can	can	AUX
taxlaw-13219	666	8	serve	serve	VERB
taxlaw-13219	666	9	a	a	DET
taxlaw-13219	666	10	major	major	ADJ
taxlaw-13219	666	11	role	role	NOUN
taxlaw-13219	666	12	in	in	ADP
taxlaw-13219	666	13	addressing	address	VERB
taxlaw-13219	666	14	the	the	DET
taxlaw-13219	666	15	agency	agency	NOUN
taxlaw-13219	666	16	concerns	concern	NOUN
taxlaw-13219	666	17	that	that	PRON
taxlaw-13219	666	18	lie	lie	VERB
taxlaw-13219	666	19	at	at	ADP
taxlaw-13219	666	20	the	the	DET
taxlaw-13219	666	21	heart	heart	NOUN
taxlaw-13219	666	22	of	of	ADP
taxlaw-13219	666	23	corporate	corporate	ADJ
taxlaw-13219	666	24	governance	governance	NOUN
taxlaw-13219	666	25	debates	debate	NOUN
taxlaw-13219	666	26	.	.	PUNCT
taxlaw-13219	667	1	specifically	specifically	ADV
taxlaw-13219	667	2	,	,	PUNCT
taxlaw-13219	667	3	it	it	PRON
taxlaw-13219	667	4	argues	argue	VERB
taxlaw-13219	667	5	that	that	SCONJ
taxlaw-13219	667	6	the	the	DET
taxlaw-13219	667	7	corporate	corporate	ADJ
taxlaw-13219	667	8	tax	tax	NOUN
taxlaw-13219	667	9	can	can	AUX
taxlaw-13219	667	10	be	be	AUX
taxlaw-13219	667	11	justified	justify	VERB
taxlaw-13219	667	12	on	on	ADP
taxlaw-13219	667	13	the	the	DET
taxlaw-13219	667	14	grounds	ground	NOUN
taxlaw-13219	667	15	that	that	SCONJ
taxlaw-13219	667	16	it	it	PRON
taxlaw-13219	667	17	reduces	reduce	VERB
taxlaw-13219	667	18	the	the	DET
taxlaw-13219	667	19	corporate	corporate	ADJ
taxlaw-13219	667	20	agency	agency	NOUN
taxlaw-13219	667	21	problem	problem	NOUN
taxlaw-13219	667	22	and	and	CCONJ
taxlaw-13219	667	23	that	that	SCONJ
taxlaw-13219	667	24	alternative	alternative	ADJ
taxlaw-13219	667	25	systems	system	NOUN
taxlaw-13219	667	26	have	have	VERB
taxlaw-13219	667	27	fewer	few	ADJ
taxlaw-13219	667	28	desirable	desirable	ADJ
taxlaw-13219	667	29	effects	effect	NOUN
taxlaw-13219	667	30	.	.	PUNCT
taxlaw-13219	668	1	107	107	NUM
taxlaw-13219	668	2	weinzierl	weinzierl	NOUN
taxlaw-13219	668	3	,	,	PUNCT
taxlaw-13219	668	4	supra	supra	PROPN
taxlaw-13219	668	5	note	note	PROPN
taxlaw-13219	668	6	86	86	NUM
taxlaw-13219	668	7	,	,	PUNCT
taxlaw-13219	668	8	at	at	ADP
taxlaw-13219	668	9	3	3	NUM
taxlaw-13219	668	10	(	(	PUNCT
taxlaw-13219	668	11	“	"	PUNCT
taxlaw-13219	668	12	the	the	DET
taxlaw-13219	668	13	first	first	ADJ
taxlaw-13219	668	14	contribution	contribution	NOUN
taxlaw-13219	668	15	of	of	ADP
taxlaw-13219	668	16	this	this	DET
taxlaw-13219	668	17	article	article	NOUN
taxlaw-13219	668	18	is	be	AUX
taxlaw-13219	668	19	the	the	DET
taxlaw-13219	668	20	finding	finding	NOUN
taxlaw-13219	668	21	that	that	SCONJ
taxlaw-13219	668	22	the	the	DET
taxlaw-13219	668	23	classical	classical	ADJ
taxlaw-13219	668	24	benefit	benefit	NOUN
taxlaw-13219	668	25	-	-	PUNCT
taxlaw-13219	668	26	based	base	VERB
taxlaw-13219	668	27	view	view	NOUN
taxlaw-13219	668	28	can	can	AUX
taxlaw-13219	668	29	fit	fit	VERB
taxlaw-13219	668	30	neatly	neatly	ADV
taxlaw-13219	668	31	into	into	ADP
taxlaw-13219	668	32	the	the	DET
taxlaw-13219	668	33	mirrleesian	mirrleesian	ADJ
taxlaw-13219	668	34	approach	approach	NOUN
taxlaw-13219	668	35	once	once	SCONJ
taxlaw-13219	668	36	one	one	PRON
taxlaw-13219	668	37	makes	make	VERB
taxlaw-13219	668	38	a	a	DET
taxlaw-13219	668	39	simple	simple	ADJ
taxlaw-13219	668	40	—	—	PUNCT
taxlaw-13219	668	41	and	and	CCONJ
taxlaw-13219	668	42	arguably	arguably	ADV
taxlaw-13219	668	43	needed	need	VERB
taxlaw-13219	668	44	—	—	PUNCT
taxlaw-13219	668	45	change	change	NOUN
taxlaw-13219	668	46	to	to	ADP
taxlaw-13219	668	47	the	the	DET
taxlaw-13219	668	48	standard	standard	ADJ
taxlaw-13219	668	49	setup	setup	NOUN
taxlaw-13219	668	50	:	:	PUNCT
taxlaw-13219	668	51	that	that	PRON
taxlaw-13219	668	52	is	be	AUX
taxlaw-13219	668	53	,	,	PUNCT
taxlaw-13219	668	54	allowing	allow	VERB
taxlaw-13219	668	55	individual	individual	ADJ
taxlaw-13219	668	56	income	income	NOUN
taxlaw-13219	668	57	-	-	PUNCT
taxlaw-13219	668	58	earning	earn	VERB
taxlaw-13219	668	59	ability	ability	NOUN
taxlaw-13219	668	60	to	to	PART
taxlaw-13219	668	61	be	be	AUX
taxlaw-13219	668	62	a	a	DET
taxlaw-13219	668	63	function	function	NOUN
taxlaw-13219	668	64	of	of	ADP
taxlaw-13219	668	65	both	both	DET
taxlaw-13219	668	66	innate	innate	ADJ
taxlaw-13219	668	67	talent	talent	NOUN
taxlaw-13219	668	68	and	and	CCONJ
taxlaw-13219	668	69	public	public	ADJ
taxlaw-13219	668	70	goods	good	NOUN
taxlaw-13219	668	71	.	.	PUNCT
taxlaw-13219	668	72	”	"	PUNCT
taxlaw-13219	668	73	)	)	PUNCT
taxlaw-13219	668	74	.	.	PUNCT