id	sid	tid	token	lemma	pos
taxlaw-13766	1	1	the	the	DET
taxlaw-13766	1	2	tax	tax	NOUN
taxlaw-13766	1	3	redistribution	redistribution	NOUN
taxlaw-13766	1	4	gap	gap	NOUN
taxlaw-13766	1	5	eric	eric	PROPN
taxlaw-13766	1	6	baudry	baudry	PROPN
taxlaw-13766	1	7	*	*	PUNCT
taxlaw-13766	1	8	abstract	abstract	ADJ
taxlaw-13766	1	9	the	the	DET
taxlaw-13766	1	10	tax	tax	NOUN
taxlaw-13766	1	11	revenue	revenue	NOUN
taxlaw-13766	1	12	gap	gap	NOUN
taxlaw-13766	1	13	—	—	PUNCT
taxlaw-13766	1	14	the	the	DET
taxlaw-13766	1	15	difference	difference	NOUN
taxlaw-13766	1	16	between	between	ADP
taxlaw-13766	1	17	how	how	SCONJ
taxlaw-13766	1	18	much	much	ADJ
taxlaw-13766	1	19	the	the	DET
taxlaw-13766	1	20	irs	irs	PROPN
taxlaw-13766	1	21	collects	collect	VERB
taxlaw-13766	1	22	in	in	ADP
taxlaw-13766	1	23	tax	tax	NOUN
taxlaw-13766	1	24	revenue	revenue	NOUN
taxlaw-13766	1	25	and	and	CCONJ
taxlaw-13766	1	26	how	how	SCONJ
taxlaw-13766	1	27	much	much	ADJ
taxlaw-13766	1	28	it	it	PRON
taxlaw-13766	1	29	should	should	AUX
taxlaw-13766	1	30	collect	collect	VERB
taxlaw-13766	1	31	based	base	VERB
taxlaw-13766	1	32	on	on	ADP
taxlaw-13766	1	33	the	the	DET
taxlaw-13766	1	34	text	text	NOUN
taxlaw-13766	1	35	of	of	ADP
taxlaw-13766	1	36	the	the	DET
taxlaw-13766	1	37	internal	internal	PROPN
taxlaw-13766	1	38	revenue	revenue	NOUN
taxlaw-13766	1	39	code	code	NOUN
taxlaw-13766	1	40	—	—	PUNCT
taxlaw-13766	1	41	is	be	AUX
taxlaw-13766	1	42	both	both	PRON
taxlaw-13766	1	43	well	well	ADV
taxlaw-13766	1	44	-	-	PUNCT
taxlaw-13766	1	45	defined	define	VERB
taxlaw-13766	1	46	and	and	CCONJ
taxlaw-13766	1	47	well	well	ADV
taxlaw-13766	1	48	-	-	PUNCT
taxlaw-13766	1	49	studied	study	VERB
taxlaw-13766	1	50	.	.	PUNCT
taxlaw-13766	2	1	but	but	CCONJ
taxlaw-13766	2	2	raising	raise	VERB
taxlaw-13766	2	3	revenue	revenue	NOUN
taxlaw-13766	2	4	is	be	AUX
taxlaw-13766	2	5	just	just	ADV
taxlaw-13766	2	6	one	one	NUM
taxlaw-13766	2	7	purpose	purpose	NOUN
taxlaw-13766	2	8	of	of	ADP
taxlaw-13766	2	9	taxation	taxation	NOUN
taxlaw-13766	2	10	;	;	PUNCT
taxlaw-13766	2	11	the	the	DET
taxlaw-13766	2	12	tax	tax	NOUN
taxlaw-13766	2	13	code	code	NOUN
taxlaw-13766	2	14	also	also	ADV
taxlaw-13766	2	15	operates	operate	VERB
taxlaw-13766	2	16	to	to	PART
taxlaw-13766	2	17	redistribute	redistribute	VERB
taxlaw-13766	2	18	wealth	wealth	NOUN
taxlaw-13766	2	19	.	.	PUNCT
taxlaw-13766	3	1	drawing	draw	VERB
taxlaw-13766	3	2	from	from	ADP
taxlaw-13766	3	3	the	the	DET
taxlaw-13766	3	4	tax	tax	NOUN
taxlaw-13766	3	5	revenue	revenue	NOUN
taxlaw-13766	3	6	gap	gap	NOUN
taxlaw-13766	3	7	and	and	CCONJ
taxlaw-13766	3	8	redistribution	redistribution	NOUN
taxlaw-13766	3	9	literatures	literature	NOUN
taxlaw-13766	3	10	,	,	PUNCT
taxlaw-13766	3	11	this	this	DET
taxlaw-13766	3	12	article	article	NOUN
taxlaw-13766	3	13	coins	coin	VERB
taxlaw-13766	3	14	a	a	DET
taxlaw-13766	3	15	parallel	parallel	ADJ
taxlaw-13766	3	16	concept	concept	NOUN
taxlaw-13766	3	17	,	,	PUNCT
taxlaw-13766	3	18	the	the	DET
taxlaw-13766	3	19	tax	tax	NOUN
taxlaw-13766	3	20	redistribution	redistribution	NOUN
taxlaw-13766	3	21	gap	gap	NOUN
taxlaw-13766	3	22	,	,	PUNCT
taxlaw-13766	3	23	to	to	PART
taxlaw-13766	3	24	map	map	VERB
taxlaw-13766	3	25	the	the	DET
taxlaw-13766	3	26	extent	extent	NOUN
taxlaw-13766	3	27	to	to	PART
taxlaw-13766	3	28	which	which	PRON
taxlaw-13766	3	29	the	the	DET
taxlaw-13766	3	30	tax	tax	NOUN
taxlaw-13766	3	31	system	system	NOUN
taxlaw-13766	3	32	falls	fall	VERB
taxlaw-13766	3	33	short	short	ADJ
taxlaw-13766	3	34	of	of	ADP
taxlaw-13766	3	35	its	its	PRON
taxlaw-13766	3	36	redistributive	redistributive	ADJ
taxlaw-13766	3	37	goals	goal	NOUN
taxlaw-13766	3	38	.	.	PUNCT
taxlaw-13766	4	1	introducing	introduce	VERB
taxlaw-13766	4	2	a	a	DET
taxlaw-13766	4	3	tax	tax	NOUN
taxlaw-13766	4	4	redistribution	redistribution	NOUN
taxlaw-13766	4	5	gap	gap	NOUN
taxlaw-13766	4	6	measure	measure	NOUN
taxlaw-13766	4	7	challenges	challenge	VERB
taxlaw-13766	4	8	background	background	NOUN
taxlaw-13766	4	9	assumptions	assumption	NOUN
taxlaw-13766	4	10	in	in	ADP
taxlaw-13766	4	11	current	current	ADJ
taxlaw-13766	4	12	tax	tax	NOUN
taxlaw-13766	4	13	discourse	discourse	NOUN
taxlaw-13766	4	14	:	:	PUNCT
taxlaw-13766	4	15	first	first	ADV
taxlaw-13766	4	16	,	,	PUNCT
taxlaw-13766	4	17	it	it	PRON
taxlaw-13766	4	18	would	would	AUX
taxlaw-13766	4	19	call	call	VERB
taxlaw-13766	4	20	out	out	ADP
taxlaw-13766	4	21	a	a	DET
taxlaw-13766	4	22	reliance	reliance	NOUN
taxlaw-13766	4	23	on	on	ADP
taxlaw-13766	4	24	pre	pre	ADJ
taxlaw-13766	4	25	-	-	ADJ
taxlaw-13766	4	26	market	market	ADJ
taxlaw-13766	4	27	income	income	NOUN
taxlaw-13766	4	28	as	as	ADP
taxlaw-13766	4	29	a	a	DET
taxlaw-13766	4	30	distributive	distributive	ADJ
taxlaw-13766	4	31	baseline	baseline	NOUN
taxlaw-13766	4	32	,	,	PUNCT
taxlaw-13766	4	33	which	which	PRON
taxlaw-13766	4	34	serves	serve	VERB
taxlaw-13766	4	35	to	to	PART
taxlaw-13766	4	36	overstate	overstate	VERB
taxlaw-13766	4	37	the	the	DET
taxlaw-13766	4	38	redistributive	redistributive	ADJ
taxlaw-13766	4	39	impact	impact	NOUN
taxlaw-13766	4	40	of	of	ADP
taxlaw-13766	4	41	the	the	DET
taxlaw-13766	4	42	tax	tax	NOUN
taxlaw-13766	4	43	code	code	NOUN
taxlaw-13766	4	44	;	;	PUNCT
taxlaw-13766	4	45	second	second	X
taxlaw-13766	4	46	,	,	PUNCT
taxlaw-13766	4	47	it	it	PRON
taxlaw-13766	4	48	would	would	AUX
taxlaw-13766	4	49	increase	increase	VERB
taxlaw-13766	4	50	the	the	DET
taxlaw-13766	4	51	profile	profile	NOUN
taxlaw-13766	4	52	of	of	ADP
taxlaw-13766	4	53	redistribution	redistribution	NOUN
taxlaw-13766	4	54	among	among	ADP
taxlaw-13766	4	55	policymakers	policymaker	NOUN
taxlaw-13766	4	56	and	and	CCONJ
taxlaw-13766	4	57	the	the	DET
taxlaw-13766	4	58	public	public	NOUN
taxlaw-13766	4	59	—	—	PUNCT
taxlaw-13766	4	60	understandably	understandably	ADV
taxlaw-13766	4	61	,	,	PUNCT
taxlaw-13766	4	62	measures	measure	NOUN
taxlaw-13766	4	63	like	like	ADP
taxlaw-13766	4	64	the	the	DET
taxlaw-13766	4	65	tax	tax	NOUN
taxlaw-13766	4	66	revenue	revenue	NOUN
taxlaw-13766	4	67	gap	gap	NOUN
taxlaw-13766	4	68	and	and	CCONJ
taxlaw-13766	4	69	tax	tax	NOUN
taxlaw-13766	4	70	expenditure	expenditure	NOUN
taxlaw-13766	4	71	budgets	budget	NOUN
taxlaw-13766	4	72	focus	focus	VERB
taxlaw-13766	4	73	dialogue	dialogue	NOUN
taxlaw-13766	4	74	on	on	ADP
taxlaw-13766	4	75	tax	tax	NOUN
taxlaw-13766	4	76	evasion	evasion	NOUN
taxlaw-13766	4	77	and	and	CCONJ
taxlaw-13766	4	78	over	over	ADP
taxlaw-13766	4	79	-	-	PUNCT
taxlaw-13766	4	80	spending	spending	NOUN
taxlaw-13766	4	81	by	by	ADP
taxlaw-13766	4	82	the	the	DET
taxlaw-13766	4	83	government	government	NOUN
taxlaw-13766	4	84	.	.	PUNCT
taxlaw-13766	5	1	ultimately	ultimately	ADV
taxlaw-13766	5	2	,	,	PUNCT
taxlaw-13766	5	3	the	the	DET
taxlaw-13766	5	4	tax	tax	NOUN
taxlaw-13766	5	5	redistribution	redistribution	NOUN
taxlaw-13766	5	6	gap	gap	NOUN
taxlaw-13766	5	7	would	would	AUX
taxlaw-13766	5	8	provide	provide	VERB
taxlaw-13766	5	9	a	a	DET
taxlaw-13766	5	10	single	single	ADJ
taxlaw-13766	5	11	measure	measure	NOUN
taxlaw-13766	5	12	that	that	PRON
taxlaw-13766	5	13	displays	display	VERB
taxlaw-13766	5	14	how	how	SCONJ
taxlaw-13766	5	15	we	we	PRON
taxlaw-13766	5	16	are	be	AUX
taxlaw-13766	5	17	falling	fall	VERB
taxlaw-13766	5	18	short	short	ADV
taxlaw-13766	5	19	of	of	ADP
taxlaw-13766	5	20	a	a	DET
taxlaw-13766	5	21	key	key	ADJ
taxlaw-13766	5	22	task	task	NOUN
taxlaw-13766	5	23	of	of	ADP
taxlaw-13766	5	24	the	the	DET
taxlaw-13766	5	25	state	state	NOUN
taxlaw-13766	5	26	(	(	PUNCT
taxlaw-13766	5	27	redistribution	redistribution	NOUN
taxlaw-13766	5	28	)	)	PUNCT
taxlaw-13766	5	29	.	.	PUNCT
taxlaw-13766	6	1	and	and	CCONJ
taxlaw-13766	6	2	by	by	ADP
taxlaw-13766	6	3	understanding	understanding	NOUN
taxlaw-13766	6	4	and	and	CCONJ
taxlaw-13766	6	5	comparing	compare	VERB
taxlaw-13766	6	6	the	the	DET
taxlaw-13766	6	7	component	component	NOUN
taxlaw-13766	6	8	ways	way	NOUN
taxlaw-13766	6	9	our	our	PRON
taxlaw-13766	6	10	current	current	ADJ
taxlaw-13766	6	11	tax	tax	NOUN
taxlaw-13766	6	12	systems	system	NOUN
taxlaw-13766	6	13	falls	fall	VERB
taxlaw-13766	6	14	short	short	ADV
taxlaw-13766	6	15	of	of	ADP
taxlaw-13766	6	16	it	it	PRON
taxlaw-13766	6	17	intended	intend	VERB
taxlaw-13766	6	18	outcomes	outcome	NOUN
taxlaw-13766	6	19	,	,	PUNCT
taxlaw-13766	6	20	we	we	PRON
taxlaw-13766	6	21	can	can	AUX
taxlaw-13766	6	22	better	well	ADV
taxlaw-13766	6	23	tailor	tailor	VERB
taxlaw-13766	6	24	redistributive	redistributive	ADJ
taxlaw-13766	6	25	policy	policy	NOUN
taxlaw-13766	6	26	solutions	solution	NOUN
taxlaw-13766	6	27	.	.	PUNCT
taxlaw-13766	7	1	*	*	PUNCT
taxlaw-13766	7	2	faculty	faculty	NOUN
taxlaw-13766	7	3	fellow	fellow	NOUN
taxlaw-13766	7	4	,	,	PUNCT
taxlaw-13766	7	5	university	university	PROPN
taxlaw-13766	7	6	of	of	ADP
taxlaw-13766	7	7	michigan	michigan	PROPN
taxlaw-13766	7	8	law	law	PROPN
taxlaw-13766	7	9	school	school	NOUN
taxlaw-13766	7	10	.	.	PUNCT
taxlaw-13766	8	1	i	i	PRON
taxlaw-13766	8	2	thank	thank	VERB
taxlaw-13766	8	3	anne	anne	PROPN
taxlaw-13766	8	4	alstott	alstott	PROPN
taxlaw-13766	8	5	,	,	PUNCT
taxlaw-13766	8	6	reuven	reuven	VERB
taxlaw-13766	8	7	avi	avi	PROPN
taxlaw-13766	8	8	-	-	PUNCT
taxlaw-13766	8	9	yonah	yonah	PROPN
taxlaw-13766	8	10	,	,	PUNCT
taxlaw-13766	8	11	william	william	PROPN
taxlaw-13766	8	12	eskridge	eskridge	PROPN
taxlaw-13766	8	13	,	,	PUNCT
taxlaw-13766	8	14	ari	ari	PROPN
taxlaw-13766	8	15	glogower	glogower	NOUN
taxlaw-13766	8	16	,	,	PUNCT
taxlaw-13766	8	17	jacob	jacob	PROPN
taxlaw-13766	8	18	goldin	goldin	PROPN
taxlaw-13766	8	19	,	,	PUNCT
taxlaw-13766	8	20	richard	richard	PROPN
taxlaw-13766	8	21	kaplan	kaplan	PROPN
taxlaw-13766	8	22	,	,	PUNCT
taxlaw-13766	8	23	ariel	ariel	PROPN
taxlaw-13766	8	24	jurow	jurow	PROPN
taxlaw-13766	8	25	kleiman	kleiman	PROPN
taxlaw-13766	8	26	,	,	PUNCT
taxlaw-13766	8	27	robert	robert	PROPN
taxlaw-13766	8	28	lawless	lawless	PROPN
taxlaw-13766	8	29	,	,	PUNCT
taxlaw-13766	8	30	the	the	DET
taxlaw-13766	8	31	faculties	faculty	NOUN
taxlaw-13766	8	32	of	of	ADP
taxlaw-13766	8	33	the	the	DET
taxlaw-13766	8	34	university	university	PROPN
taxlaw-13766	8	35	of	of	ADP
taxlaw-13766	8	36	illinois	illinois	PROPN
taxlaw-13766	8	37	and	and	CCONJ
taxlaw-13766	8	38	university	university	PROPN
taxlaw-13766	8	39	of	of	ADP
taxlaw-13766	8	40	michigan	michigan	PROPN
taxlaw-13766	8	41	law	law	PROPN
taxlaw-13766	8	42	schools	school	NOUN
taxlaw-13766	8	43	,	,	PUNCT
taxlaw-13766	8	44	and	and	CCONJ
taxlaw-13766	8	45	the	the	DET
taxlaw-13766	8	46	attendees	attendee	NOUN
taxlaw-13766	8	47	of	of	ADP
taxlaw-13766	8	48	the	the	DET
taxlaw-13766	8	49	2024	2024	NUM
taxlaw-13766	8	50	michigan	michigan	PROPN
taxlaw-13766	8	51	law	law	NOUN
taxlaw-13766	8	52	junior	junior	ADJ
taxlaw-13766	8	53	faculty	faculty	NOUN
taxlaw-13766	8	54	forum	forum	NOUN
taxlaw-13766	8	55	for	for	ADP
taxlaw-13766	8	56	their	their	PRON
taxlaw-13766	8	57	helpful	helpful	ADJ
taxlaw-13766	8	58	comments	comment	NOUN
taxlaw-13766	8	59	and	and	CCONJ
taxlaw-13766	8	60	insightful	insightful	ADJ
taxlaw-13766	8	61	feedback	feedback	NOUN
taxlaw-13766	8	62	.	.	PUNCT
taxlaw-13766	9	1	thanks	thank	NOUN
taxlaw-13766	9	2	also	also	ADV
taxlaw-13766	9	3	to	to	ADP
taxlaw-13766	9	4	the	the	DET
taxlaw-13766	9	5	staff	staff	NOUN
taxlaw-13766	9	6	of	of	ADP
taxlaw-13766	9	7	the	the	DET
taxlaw-13766	9	8	columbia	columbia	PROPN
taxlaw-13766	9	9	journal	journal	PROPN
taxlaw-13766	9	10	of	of	ADP
taxlaw-13766	9	11	tax	tax	NOUN
taxlaw-13766	9	12	law	law	NOUN
taxlaw-13766	9	13	for	for	ADP
taxlaw-13766	9	14	their	their	PRON
taxlaw-13766	9	15	excellent	excellent	ADJ
taxlaw-13766	9	16	editorial	editorial	ADJ
taxlaw-13766	9	17	work	work	NOUN
taxlaw-13766	9	18	.	.	PUNCT
taxlaw-13766	10	1	2025	2025	NUM
taxlaw-13766	10	2	]	]	PUNCT
taxlaw-13766	10	3	the	the	DET
taxlaw-13766	10	4	tax	tax	NOUN
taxlaw-13766	10	5	redistribution	redistribution	NOUN
taxlaw-13766	10	6	gap	gap	NOUN
taxlaw-13766	10	7	87	87	NUM
taxlaw-13766	10	8	i.	i.	NOUN
taxlaw-13766	10	9	introduction	introduction	NOUN
taxlaw-13766	10	10	................................................................................................	................................................................................................	PUNCT
taxlaw-13766	10	11	88	88	NUM
taxlaw-13766	10	12	ii	ii	NOUN
taxlaw-13766	10	13	.	.	PUNCT
taxlaw-13766	11	1	irs	irs	PROPN
taxlaw-13766	11	2	tax	tax	NOUN
taxlaw-13766	11	3	measures	measure	NOUN
taxlaw-13766	11	4	........................................................................................	........................................................................................	PUNCT
taxlaw-13766	11	5	89	89	NUM
taxlaw-13766	11	6	a.	a.	NOUN
taxlaw-13766	11	7	the	the	DET
taxlaw-13766	11	8	tax	tax	NOUN
taxlaw-13766	11	9	revenue	revenue	NOUN
taxlaw-13766	11	10	gap	gap	NOUN
taxlaw-13766	11	11	...............................................................................	...............................................................................	PUNCT
taxlaw-13766	12	1	91	91	NUM
taxlaw-13766	12	2	1	1	NUM
taxlaw-13766	12	3	.	.	PUNCT
taxlaw-13766	12	4	tax	tax	NOUN
taxlaw-13766	12	5	revenue	revenue	NOUN
taxlaw-13766	12	6	gap	gap	NOUN
taxlaw-13766	12	7	form	form	NOUN
taxlaw-13766	12	8	.......................................................................	.......................................................................	PUNCT
taxlaw-13766	13	1	92	92	NUM
taxlaw-13766	13	2	2	2	NUM
taxlaw-13766	13	3	.	.	PUNCT
taxlaw-13766	13	4	measuring	measure	VERB
taxlaw-13766	13	5	the	the	DET
taxlaw-13766	13	6	tax	tax	NOUN
taxlaw-13766	13	7	revenue	revenue	NOUN
taxlaw-13766	13	8	gap	gap	NOUN
taxlaw-13766	13	9	.........................................................	.........................................................	PUNCT
taxlaw-13766	14	1	93	93	NUM
taxlaw-13766	14	2	3	3	NUM
taxlaw-13766	14	3	.	.	PUNCT
taxlaw-13766	14	4	tax	tax	NOUN
taxlaw-13766	14	5	revenue	revenue	NOUN
taxlaw-13766	14	6	gap	gap	NOUN
taxlaw-13766	14	7	functions	function	NOUN
taxlaw-13766	14	8	................................................................	................................................................	PUNCT
taxlaw-13766	15	1	94	94	NUM
taxlaw-13766	15	2	b.	b.	NOUN
taxlaw-13766	15	3	the	the	DET
taxlaw-13766	15	4	absence	absence	NOUN
taxlaw-13766	15	5	of	of	ADP
taxlaw-13766	15	6	a	a	DET
taxlaw-13766	15	7	tax	tax	NOUN
taxlaw-13766	15	8	redistribution	redistribution	NOUN
taxlaw-13766	15	9	gap	gap	NOUN
taxlaw-13766	15	10	................................................	................................................	PUNCT
taxlaw-13766	16	1	96	96	NUM
taxlaw-13766	16	2	1	1	NUM
taxlaw-13766	16	3	.	.	PUNCT
taxlaw-13766	16	4	shortcomings	shortcoming	NOUN
taxlaw-13766	16	5	of	of	ADP
taxlaw-13766	16	6	distributive	distributive	ADJ
taxlaw-13766	16	7	analysis	analysis	NOUN
taxlaw-13766	16	8	................................................	................................................	PUNCT
taxlaw-13766	16	9	97	97	NUM
taxlaw-13766	16	10	2	2	NUM
taxlaw-13766	16	11	.	.	PUNCT
taxlaw-13766	16	12	understanding	understand	VERB
taxlaw-13766	16	13	redistributive	redistributive	ADJ
taxlaw-13766	16	14	avoidance	avoidance	NOUN
taxlaw-13766	16	15	............................................	............................................	PUNCT
taxlaw-13766	16	16	98	98	NUM
taxlaw-13766	16	17	3	3	X
taxlaw-13766	16	18	.	.	PUNCT
taxlaw-13766	16	19	finding	find	VERB
taxlaw-13766	16	20	space	space	NOUN
taxlaw-13766	16	21	for	for	ADP
taxlaw-13766	16	22	a	a	DET
taxlaw-13766	16	23	tax	tax	NOUN
taxlaw-13766	16	24	redistribution	redistribution	NOUN
taxlaw-13766	16	25	gap	gap	NOUN
taxlaw-13766	16	26	measure	measure	NOUN
taxlaw-13766	16	27	......................	......................	PUNCT
taxlaw-13766	16	28	100	100	NUM
taxlaw-13766	16	29	ii	ii	NOUN
taxlaw-13766	16	30	.	.	PUNCT
taxlaw-13766	17	1	building	build	VERB
taxlaw-13766	17	2	the	the	DET
taxlaw-13766	17	3	tax	tax	NOUN
taxlaw-13766	17	4	redistribution	redistribution	NOUN
taxlaw-13766	17	5	gap	gap	NOUN
taxlaw-13766	17	6	measure	measure	NOUN
taxlaw-13766	17	7	....................................	....................................	PUNCT
taxlaw-13766	18	1	104	104	NUM
taxlaw-13766	18	2	a.	a.	NOUN
taxlaw-13766	18	3	what	what	PRON
taxlaw-13766	18	4	is	be	AUX
taxlaw-13766	18	5	redistribution	redistribution	NOUN
taxlaw-13766	18	6	?	?	PUNCT
taxlaw-13766	19	1	...........................................................................	...........................................................................	PUNCT
taxlaw-13766	20	1	104	104	NUM
taxlaw-13766	20	2	1	1	NUM
taxlaw-13766	20	3	.	.	PUNCT
taxlaw-13766	20	4	redistributive	redistributive	ADJ
taxlaw-13766	20	5	subjects	subject	NOUN
taxlaw-13766	20	6	......................................................................	......................................................................	PUNCT
taxlaw-13766	21	1	105	105	NUM
taxlaw-13766	21	2	2	2	NUM
taxlaw-13766	21	3	.	.	PUNCT
taxlaw-13766	21	4	redistributive	redistributive	ADJ
taxlaw-13766	21	5	mechanisms	mechanism	NOUN
taxlaw-13766	21	6	and	and	CCONJ
taxlaw-13766	21	7	goods	good	NOUN
taxlaw-13766	21	8	.............................................	.............................................	PUNCT
taxlaw-13766	22	1	105	105	NUM
taxlaw-13766	22	2	3	3	NUM
taxlaw-13766	22	3	.	.	PUNCT
taxlaw-13766	22	4	redistributive	redistributive	ADJ
taxlaw-13766	22	5	baselines	baseline	NOUN
taxlaw-13766	22	6	....................................................................	....................................................................	PUNCT
taxlaw-13766	23	1	107	107	NUM
taxlaw-13766	23	2	b.	b.	NOUN
taxlaw-13766	23	3	defining	define	VERB
taxlaw-13766	23	4	redistributive	redistributive	ADJ
taxlaw-13766	23	5	taxation	taxation	NOUN
taxlaw-13766	23	6	............................................................	............................................................	PUNCT
taxlaw-13766	24	1	109	109	NUM
taxlaw-13766	24	2	1	1	NUM
taxlaw-13766	24	3	.	.	PUNCT
taxlaw-13766	24	4	direct	direct	ADJ
taxlaw-13766	24	5	transfers	transfer	NOUN
taxlaw-13766	24	6	.................................................................................	.................................................................................	PUNCT
taxlaw-13766	25	1	109	109	NUM
taxlaw-13766	25	2	2	2	NUM
taxlaw-13766	25	3	.	.	PUNCT
taxlaw-13766	25	4	differential	differential	ADJ
taxlaw-13766	25	5	contributions	contribution	NOUN
taxlaw-13766	25	6	.................................................................	.................................................................	PUNCT
taxlaw-13766	25	7	111	111	NUM
taxlaw-13766	25	8	iii	iii	NOUN
taxlaw-13766	25	9	.	.	PUNCT
taxlaw-13766	26	1	implementing	implement	VERB
taxlaw-13766	26	2	the	the	DET
taxlaw-13766	26	3	tax	tax	NOUN
taxlaw-13766	26	4	redistribution	redistribution	NOUN
taxlaw-13766	26	5	gap	gap	NOUN
taxlaw-13766	26	6	measure	measure	NOUN
taxlaw-13766	26	7	...........................	...........................	PUNCT
taxlaw-13766	26	8	114	114	NUM
taxlaw-13766	26	9	a.	a.	NOUN
taxlaw-13766	26	10	the	the	DET
taxlaw-13766	26	11	eitc	eitc	NOUN
taxlaw-13766	26	12	.................................................................................................	.................................................................................................	PUNCT
taxlaw-13766	26	13	115	115	NUM
taxlaw-13766	26	14	b.	b.	NOUN
taxlaw-13766	27	1	the	the	DET
taxlaw-13766	27	2	implementation	implementation	NOUN
taxlaw-13766	27	3	gap	gap	NOUN
taxlaw-13766	27	4	.........................................................................	.........................................................................	PUNCT
taxlaw-13766	28	1	117	117	NUM
taxlaw-13766	28	2	1	1	NUM
taxlaw-13766	28	3	.	.	PUNCT
taxlaw-13766	28	4	nonparticipation	nonparticipation	NOUN
taxlaw-13766	28	5	................................................................................	................................................................................	PUNCT
taxlaw-13766	29	1	117	117	NUM
taxlaw-13766	29	2	2	2	NUM
taxlaw-13766	29	3	.	.	PUNCT
taxlaw-13766	29	4	underclaiming	underclaime	VERB
taxlaw-13766	29	5	...................................................................................	...................................................................................	PUNCT
taxlaw-13766	29	6	119	119	NUM
taxlaw-13766	29	7	3	3	NUM
taxlaw-13766	29	8	.	.	PUNCT
taxlaw-13766	30	1	underreceiving	underreceive	VERB
taxlaw-13766	30	2	..................................................................................	..................................................................................	PUNCT
taxlaw-13766	30	3	120	120	NUM
taxlaw-13766	30	4	iv	iv	NOUN
taxlaw-13766	30	5	.	.	PUNCT
taxlaw-13766	31	1	closing	close	VERB
taxlaw-13766	31	2	the	the	DET
taxlaw-13766	31	3	tax	tax	NOUN
taxlaw-13766	31	4	redistribution	redistribution	NOUN
taxlaw-13766	31	5	gap	gap	NOUN
taxlaw-13766	31	6	......................................................	......................................................	PUNCT
taxlaw-13766	31	7	124	124	NUM
taxlaw-13766	31	8	a.	a.	NOUN
taxlaw-13766	31	9	nonparticipation	nonparticipation	NOUN
taxlaw-13766	31	10	gap	gap	NOUN
taxlaw-13766	31	11	..............................................................................	..............................................................................	PUNCT
taxlaw-13766	31	12	125	125	NUM
taxlaw-13766	31	13	b.	b.	NOUN
taxlaw-13766	31	14	underclaiming	underclaiming	NOUN
taxlaw-13766	31	15	gap	gap	NOUN
taxlaw-13766	31	16	.................................................................................	.................................................................................	PUNCT
taxlaw-13766	31	17	127	127	NUM
taxlaw-13766	31	18	c.	c.	NOUN
taxlaw-13766	31	19	underreceiving	underreceive	VERB
taxlaw-13766	31	20	gap	gap	NOUN
taxlaw-13766	31	21	................................................................................	................................................................................	PUNCT
taxlaw-13766	31	22	127	127	NUM
taxlaw-13766	31	23	vi	vi	NOUN
taxlaw-13766	31	24	.	.	PUNCT
taxlaw-13766	31	25	conclusion	conclusion	NOUN
taxlaw-13766	31	26	..................................................................................................	..................................................................................................	PUNCT
taxlaw-13766	31	27	129	129	NUM
taxlaw-13766	31	28	88	88	NUM
taxlaw-13766	31	29	columbia	columbia	PROPN
taxlaw-13766	31	30	journal	journal	PROPN
taxlaw-13766	31	31	of	of	ADP
taxlaw-13766	31	32	tax	tax	NOUN
taxlaw-13766	31	33	law	law	NOUN
taxlaw-13766	32	1	[	[	X
taxlaw-13766	32	2	vol	vol	NOUN
taxlaw-13766	32	3	.	.	PUNCT
taxlaw-13766	33	1	16:2	16:2	NUM
taxlaw-13766	33	2	i.	i.	NOUN
taxlaw-13766	33	3	introduction	introduction	NOUN
taxlaw-13766	33	4	why	why	SCONJ
taxlaw-13766	33	5	do	do	AUX
taxlaw-13766	33	6	we	we	PRON
taxlaw-13766	33	7	tax	tax	VERB
taxlaw-13766	33	8	?	?	PUNCT
taxlaw-13766	34	1	the	the	DET
taxlaw-13766	34	2	constitution	constitution	NOUN
taxlaw-13766	34	3	lays	lay	VERB
taxlaw-13766	34	4	out	out	ADP
taxlaw-13766	34	5	congress	congress	PROPN
taxlaw-13766	34	6	’	'	PUNCT
taxlaw-13766	34	7	power	power	NOUN
taxlaw-13766	34	8	“	"	PUNCT
taxlaw-13766	34	9	to	to	PART
taxlaw-13766	34	10	lay	lay	VERB
taxlaw-13766	34	11	and	and	CCONJ
taxlaw-13766	34	12	collect	collect	VERB
taxlaw-13766	34	13	taxes	taxis	NOUN
taxlaw-13766	34	14	.	.	PUNCT
taxlaw-13766	34	15	.	.	PUNCT
taxlaw-13766	34	16	.	.	PUNCT
taxlaw-13766	35	1	to	to	PART
taxlaw-13766	35	2	pay	pay	VERB
taxlaw-13766	35	3	the	the	DET
taxlaw-13766	35	4	debts	debt	NOUN
taxlaw-13766	35	5	and	and	CCONJ
taxlaw-13766	35	6	provide	provide	VERB
taxlaw-13766	35	7	for	for	ADP
taxlaw-13766	35	8	the	the	DET
taxlaw-13766	35	9	common	common	ADJ
taxlaw-13766	35	10	defence	defence	NOUN
taxlaw-13766	35	11	and	and	CCONJ
taxlaw-13766	35	12	general	general	ADJ
taxlaw-13766	35	13	welfare	welfare	NOUN
taxlaw-13766	35	14	of	of	ADP
taxlaw-13766	35	15	the	the	DET
taxlaw-13766	35	16	united	united	PROPN
taxlaw-13766	35	17	states,”1	states,”1	PROPN
taxlaw-13766	35	18	and	and	CCONJ
taxlaw-13766	35	19	the	the	DET
taxlaw-13766	35	20	16th	16th	ADJ
taxlaw-13766	35	21	amendment	amendment	NOUN
taxlaw-13766	35	22	specifically	specifically	ADV
taxlaw-13766	35	23	establishes	establish	VERB
taxlaw-13766	35	24	congress	congress	PROPN
taxlaw-13766	35	25	’	'	PUNCT
taxlaw-13766	35	26	ability	ability	NOUN
taxlaw-13766	35	27	to	to	PART
taxlaw-13766	35	28	collect	collect	VERB
taxlaw-13766	35	29	taxes	taxis	NOUN
taxlaw-13766	35	30	“	"	PUNCT
taxlaw-13766	35	31	on	on	ADP
taxlaw-13766	35	32	incomes	income	NOUN
taxlaw-13766	35	33	,	,	PUNCT
taxlaw-13766	35	34	from	from	ADP
taxlaw-13766	35	35	whatever	whatever	DET
taxlaw-13766	35	36	source	source	NOUN
taxlaw-13766	35	37	derived[.]”2	derived[.]”2	PROPN
taxlaw-13766	35	38	this	this	DET
taxlaw-13766	35	39	language	language	NOUN
taxlaw-13766	35	40	squarely	squarely	ADV
taxlaw-13766	35	41	frames	frame	VERB
taxlaw-13766	35	42	income	income	NOUN
taxlaw-13766	35	43	taxation	taxation	NOUN
taxlaw-13766	35	44	’s	’s	PART
taxlaw-13766	35	45	revenue	revenue	NOUN
taxlaw-13766	35	46	raising	raise	VERB
taxlaw-13766	35	47	purpose	purpose	NOUN
taxlaw-13766	35	48	;	;	PUNCT
taxlaw-13766	35	49	unsurprisingly	unsurprisingly	ADV
taxlaw-13766	35	50	,	,	PUNCT
taxlaw-13766	35	51	the	the	DET
taxlaw-13766	35	52	irs	irs	PROPN
taxlaw-13766	35	53	measures	measure	VERB
taxlaw-13766	35	54	the	the	DET
taxlaw-13766	35	55	taxes	taxis	NOUN
taxlaw-13766	35	56	it	it	PRON
taxlaw-13766	35	57	receives	receive	VERB
taxlaw-13766	35	58	each	each	DET
taxlaw-13766	35	59	year.3	year.3	NOUN
taxlaw-13766	35	60	but	but	CCONJ
taxlaw-13766	35	61	modern	modern	ADJ
taxlaw-13766	35	62	tax	tax	NOUN
taxlaw-13766	35	63	scholars	scholar	NOUN
taxlaw-13766	35	64	recognize	recognize	VERB
taxlaw-13766	35	65	that	that	SCONJ
taxlaw-13766	35	66	taxation	taxation	NOUN
taxlaw-13766	35	67	’s	’s	PART
taxlaw-13766	35	68	functions	function	NOUN
taxlaw-13766	35	69	go	go	VERB
taxlaw-13766	35	70	beyond	beyond	ADP
taxlaw-13766	35	71	raising	raise	VERB
taxlaw-13766	35	72	funds	fund	NOUN
taxlaw-13766	35	73	:	:	PUNCT
taxlaw-13766	35	74	taxes	taxis	NOUN
taxlaw-13766	35	75	also	also	ADV
taxlaw-13766	35	76	operate	operate	VERB
taxlaw-13766	35	77	as	as	ADP
taxlaw-13766	35	78	both	both	CCONJ
taxlaw-13766	35	79	a	a	DET
taxlaw-13766	35	80	redistributive	redistributive	ADJ
taxlaw-13766	35	81	tool	tool	NOUN
taxlaw-13766	35	82	for	for	ADP
taxlaw-13766	35	83	“	"	PUNCT
taxlaw-13766	35	84	reducing	reduce	VERB
taxlaw-13766	35	85	the	the	DET
taxlaw-13766	35	86	unequal	unequal	ADJ
taxlaw-13766	35	87	distribution	distribution	NOUN
taxlaw-13766	35	88	of	of	ADP
taxlaw-13766	35	89	income	income	NOUN
taxlaw-13766	35	90	and	and	CCONJ
taxlaw-13766	35	91	wealth	wealth	NOUN
taxlaw-13766	35	92	that	that	PRON
taxlaw-13766	35	93	results	result	VERB
taxlaw-13766	35	94	from	from	ADP
taxlaw-13766	35	95	the	the	DET
taxlaw-13766	35	96	normal	normal	ADJ
taxlaw-13766	35	97	operation	operation	NOUN
taxlaw-13766	35	98	of	of	ADP
taxlaw-13766	35	99	a	a	DET
taxlaw-13766	35	100	market	market	NOUN
taxlaw-13766	35	101	-	-	PUNCT
taxlaw-13766	35	102	based	base	VERB
taxlaw-13766	35	103	economy	economy	NOUN
taxlaw-13766	35	104	”	"	PUNCT
taxlaw-13766	35	105	and	and	CCONJ
taxlaw-13766	35	106	a	a	DET
taxlaw-13766	35	107	regulatory	regulatory	ADJ
taxlaw-13766	35	108	lever	lever	NOUN
taxlaw-13766	35	109	by	by	ADP
taxlaw-13766	35	110	which	which	PRON
taxlaw-13766	35	111	the	the	DET
taxlaw-13766	35	112	government	government	NOUN
taxlaw-13766	35	113	can	can	AUX
taxlaw-13766	35	114	“	"	PUNCT
taxlaw-13766	35	115	steer	steer	VERB
taxlaw-13766	35	116	private	private	ADJ
taxlaw-13766	35	117	sector	sector	NOUN
taxlaw-13766	35	118	activity	activity	NOUN
taxlaw-13766	35	119	in	in	ADP
taxlaw-13766	35	120	.	.	PUNCT
taxlaw-13766	35	121	.	.	PUNCT
taxlaw-13766	35	122	.	.	PUNCT
taxlaw-13766	36	1	[	[	X
taxlaw-13766	36	2	desired	desire	VERB
taxlaw-13766	36	3	]	]	PUNCT
taxlaw-13766	36	4	directions	direction	NOUN
taxlaw-13766	36	5	.	.	PUNCT
taxlaw-13766	36	6	”4	”4	PUNCT
taxlaw-13766	37	1	as	as	ADP
taxlaw-13766	37	2	with	with	ADP
taxlaw-13766	37	3	total	total	ADJ
taxlaw-13766	37	4	revenue	revenue	NOUN
taxlaw-13766	37	5	raised	raise	VERB
taxlaw-13766	37	6	,	,	PUNCT
taxlaw-13766	37	7	several	several	ADJ
taxlaw-13766	37	8	government	government	NOUN
taxlaw-13766	37	9	agencies	agency	NOUN
taxlaw-13766	37	10	measure	measure	VERB
taxlaw-13766	37	11	the	the	DET
taxlaw-13766	37	12	distributive	distributive	ADJ
taxlaw-13766	37	13	impact	impact	NOUN
taxlaw-13766	37	14	of	of	ADP
taxlaw-13766	37	15	the	the	DET
taxlaw-13766	37	16	tax	tax	NOUN
taxlaw-13766	37	17	code.5	code.5	VERB
taxlaw-13766	37	18	these	these	DET
taxlaw-13766	37	19	baseline	baseline	NOUN
taxlaw-13766	37	20	measures	measure	NOUN
taxlaw-13766	37	21	seem	seem	VERB
taxlaw-13766	37	22	to	to	PART
taxlaw-13766	37	23	put	put	VERB
taxlaw-13766	37	24	revenue	revenue	NOUN
taxlaw-13766	37	25	and	and	CCONJ
taxlaw-13766	37	26	redistribution	redistribution	NOUN
taxlaw-13766	37	27	on	on	ADP
taxlaw-13766	37	28	equal	equal	ADJ
taxlaw-13766	37	29	footing	footing	NOUN
taxlaw-13766	37	30	.	.	PUNCT
taxlaw-13766	38	1	but	but	CCONJ
taxlaw-13766	38	2	government	government	NOUN
taxlaw-13766	38	3	attention	attention	NOUN
taxlaw-13766	38	4	to	to	ADP
taxlaw-13766	38	5	revenues	revenue	NOUN
taxlaw-13766	38	6	goes	go	VERB
taxlaw-13766	38	7	beyond	beyond	ADP
taxlaw-13766	38	8	gross	gross	ADJ
taxlaw-13766	38	9	receipts	receipt	NOUN
taxlaw-13766	38	10	.	.	PUNCT
taxlaw-13766	39	1	in	in	ADP
taxlaw-13766	39	2	1964	1964	NUM
taxlaw-13766	39	3	,	,	PUNCT
taxlaw-13766	39	4	the	the	DET
taxlaw-13766	39	5	irs	irs	PROPN
taxlaw-13766	39	6	began	begin	VERB
taxlaw-13766	39	7	to	to	PART
taxlaw-13766	39	8	study	study	VERB
taxlaw-13766	39	9	not	not	PART
taxlaw-13766	39	10	just	just	ADV
taxlaw-13766	39	11	how	how	SCONJ
taxlaw-13766	39	12	much	much	ADJ
taxlaw-13766	39	13	it	it	PRON
taxlaw-13766	39	14	raised	raise	VERB
taxlaw-13766	39	15	in	in	ADP
taxlaw-13766	39	16	taxes	taxis	NOUN
taxlaw-13766	39	17	,	,	PUNCT
taxlaw-13766	39	18	but	but	CCONJ
taxlaw-13766	39	19	also	also	ADV
taxlaw-13766	39	20	how	how	SCONJ
taxlaw-13766	39	21	much	much	ADJ
taxlaw-13766	39	22	it	it	PRON
taxlaw-13766	39	23	should	should	AUX
taxlaw-13766	39	24	have	have	AUX
taxlaw-13766	39	25	received	receive	VERB
taxlaw-13766	39	26	under	under	ADP
taxlaw-13766	39	27	the	the	DET
taxlaw-13766	39	28	tax	tax	NOUN
taxlaw-13766	39	29	code	code	NOUN
taxlaw-13766	39	30	as	as	SCONJ
taxlaw-13766	39	31	written	write	VERB
taxlaw-13766	39	32	—	—	PUNCT
taxlaw-13766	39	33	we	we	PRON
taxlaw-13766	39	34	call	call	VERB
taxlaw-13766	39	35	the	the	DET
taxlaw-13766	39	36	difference	difference	NOUN
taxlaw-13766	39	37	between	between	ADP
taxlaw-13766	39	38	these	these	DET
taxlaw-13766	39	39	figures	figure	NOUN
taxlaw-13766	39	40	the	the	DET
taxlaw-13766	39	41	tax	tax	NOUN
taxlaw-13766	39	42	gap.6	gap.6	PROPN
taxlaw-13766	39	43	as	as	ADP
taxlaw-13766	39	44	one	one	NUM
taxlaw-13766	39	45	former	former	ADJ
taxlaw-13766	39	46	commissioner	commissioner	NOUN
taxlaw-13766	39	47	of	of	ADP
taxlaw-13766	39	48	the	the	DET
taxlaw-13766	39	49	irs	irs	PROPN
taxlaw-13766	39	50	wrote	write	VERB
taxlaw-13766	39	51	in	in	ADP
taxlaw-13766	39	52	1979	1979	NUM
taxlaw-13766	39	53	,	,	PUNCT
taxlaw-13766	39	54	this	this	DET
taxlaw-13766	39	55	secondary	secondary	ADJ
taxlaw-13766	39	56	measure	measure	NOUN
taxlaw-13766	39	57	reflects	reflect	VERB
taxlaw-13766	39	58	both	both	PRON
taxlaw-13766	39	59	that	that	SCONJ
taxlaw-13766	39	60	“	"	PUNCT
taxlaw-13766	39	61	[	[	X
taxlaw-13766	39	62	k]nowledge	k]nowledge	X
taxlaw-13766	39	63	about	about	ADP
taxlaw-13766	39	64	overall	overall	ADJ
taxlaw-13766	39	65	compliance	compliance	NOUN
taxlaw-13766	39	66	is	be	AUX
taxlaw-13766	39	67	important	important	ADJ
taxlaw-13766	39	68	for	for	ADP
taxlaw-13766	39	69	the	the	DET
taxlaw-13766	39	70	efficient	efficient	ADJ
taxlaw-13766	39	71	administration	administration	NOUN
taxlaw-13766	39	72	of	of	ADP
taxlaw-13766	39	73	the	the	DET
taxlaw-13766	39	74	tax	tax	NOUN
taxlaw-13766	39	75	laws	law	NOUN
taxlaw-13766	39	76	”	"	PUNCT
taxlaw-13766	39	77	and	and	CCONJ
taxlaw-13766	39	78	that	that	SCONJ
taxlaw-13766	39	79	“	"	PUNCT
taxlaw-13766	39	80	there	there	PRON
taxlaw-13766	39	81	has	have	AUX
taxlaw-13766	39	82	also	also	ADV
taxlaw-13766	39	83	been	be	AUX
taxlaw-13766	39	84	general	general	ADJ
taxlaw-13766	39	85	public	public	ADJ
taxlaw-13766	39	86	interest	interest	NOUN
taxlaw-13766	39	87	in	in	ADP
taxlaw-13766	39	88	this	this	DET
taxlaw-13766	39	89	problem	problem	NOUN
taxlaw-13766	39	90	.	.	PUNCT
taxlaw-13766	39	91	”7	”7	PUNCT
taxlaw-13766	40	1	while	while	SCONJ
taxlaw-13766	40	2	government	government	NOUN
taxlaw-13766	40	3	agencies	agency	NOUN
taxlaw-13766	40	4	do	do	AUX
taxlaw-13766	40	5	measure	measure	VERB
taxlaw-13766	40	6	the	the	DET
taxlaw-13766	40	7	distributive	distributive	ADJ
taxlaw-13766	40	8	impact	impact	NOUN
taxlaw-13766	40	9	of	of	ADP
taxlaw-13766	40	10	the	the	DET
taxlaw-13766	40	11	tax	tax	NOUN
taxlaw-13766	40	12	code	code	NOUN
taxlaw-13766	40	13	,	,	PUNCT
taxlaw-13766	40	14	what	what	PRON
taxlaw-13766	40	15	is	be	AUX
taxlaw-13766	40	16	missing	miss	VERB
taxlaw-13766	40	17	from	from	ADP
taxlaw-13766	40	18	this	this	DET
taxlaw-13766	40	19	analysis	analysis	NOUN
taxlaw-13766	40	20	is	be	AUX
taxlaw-13766	40	21	a	a	DET
taxlaw-13766	40	22	scorecard	scorecard	NOUN
taxlaw-13766	40	23	for	for	ADP
taxlaw-13766	40	24	taxation	taxation	NOUN
taxlaw-13766	40	25	’s	’s	PART
taxlaw-13766	40	26	redistributive	redistributive	ADJ
taxlaw-13766	40	27	function	function	NOUN
taxlaw-13766	40	28	—	—	PUNCT
taxlaw-13766	40	29	specifically	specifically	ADV
taxlaw-13766	40	30	,	,	PUNCT
taxlaw-13766	40	31	is	be	AUX
taxlaw-13766	40	32	the	the	DET
taxlaw-13766	40	33	tax	tax	NOUN
taxlaw-13766	40	34	code	code	NOUN
taxlaw-13766	40	35	creating	create	VERB
taxlaw-13766	40	36	as	as	ADV
taxlaw-13766	40	37	much	much	ADJ
taxlaw-13766	40	38	redistribution	redistribution	NOUN
taxlaw-13766	40	39	as	as	SCONJ
taxlaw-13766	40	40	is	be	AUX
taxlaw-13766	40	41	built	build	VERB
taxlaw-13766	40	42	into	into	ADP
taxlaw-13766	40	43	its	its	PRON
taxlaw-13766	40	44	design	design	NOUN
taxlaw-13766	40	45	?	?	PUNCT
taxlaw-13766	41	1	1	1	NUM
taxlaw-13766	41	2	u.s	u.s	PROPN
taxlaw-13766	41	3	.	.	PROPN
taxlaw-13766	41	4	const	const	PROPN
taxlaw-13766	41	5	.	.	PUNCT
taxlaw-13766	41	6	art	art	NOUN
taxlaw-13766	41	7	.	.	PUNCT
taxlaw-13766	42	1	i	i	PRON
taxlaw-13766	42	2	,	,	PUNCT
taxlaw-13766	42	3	§	§	PROPN
taxlaw-13766	42	4	8	8	NUM
taxlaw-13766	42	5	,	,	PUNCT
taxlaw-13766	42	6	cl	cl	NOUN
taxlaw-13766	42	7	.	.	NOUN
taxlaw-13766	42	8	1	1	NUM
taxlaw-13766	42	9	.	.	SYM
taxlaw-13766	42	10	2	2	NUM
taxlaw-13766	42	11	u.s	u.s	PROPN
taxlaw-13766	42	12	.	.	PROPN
taxlaw-13766	42	13	const	const	PROPN
taxlaw-13766	42	14	.	.	PUNCT
taxlaw-13766	43	1	amend	amend	PROPN
taxlaw-13766	43	2	.	.	PUNCT
taxlaw-13766	44	1	xvi	xvi	NOUN
taxlaw-13766	44	2	.	.	PUNCT
taxlaw-13766	45	1	3	3	NUM
taxlaw-13766	45	2	for	for	ADP
taxlaw-13766	45	3	fiscal	fiscal	ADJ
taxlaw-13766	45	4	year	year	NOUN
taxlaw-13766	45	5	2023	2023	NUM
taxlaw-13766	45	6	,	,	PUNCT
taxlaw-13766	45	7	the	the	DET
taxlaw-13766	45	8	irs	irs	PROPN
taxlaw-13766	45	9	processed	process	VERB
taxlaw-13766	45	10	271.5	271.5	NUM
taxlaw-13766	45	11	million	million	NUM
taxlaw-13766	45	12	tax	tax	NOUN
taxlaw-13766	45	13	returns	return	NOUN
taxlaw-13766	45	14	and	and	CCONJ
taxlaw-13766	45	15	collected	collect	VERB
taxlaw-13766	45	16	almost	almost	ADV
taxlaw-13766	45	17	$	$	SYM
taxlaw-13766	45	18	4.7	4.7	NUM
taxlaw-13766	45	19	trillion	trillion	NUM
taxlaw-13766	45	20	in	in	ADP
taxlaw-13766	45	21	gross	gross	ADJ
taxlaw-13766	45	22	tax	tax	NOUN
taxlaw-13766	45	23	revenue	revenue	NOUN
taxlaw-13766	45	24	.	.	PUNCT
taxlaw-13766	46	1	internal	internal	ADJ
taxlaw-13766	46	2	revenue	revenue	NOUN
taxlaw-13766	46	3	serv	serv	X
taxlaw-13766	46	4	.	.	PUNCT
taxlaw-13766	46	5	,	,	PUNCT
taxlaw-13766	46	6	soi	soi	ADJ
taxlaw-13766	46	7	tax	tax	NOUN
taxlaw-13766	46	8	states	state	NOUN
taxlaw-13766	46	9	–	–	PUNCT
taxlaw-13766	46	10	irs	irs	PROPN
taxlaw-13766	46	11	data	datum	NOUN
taxlaw-13766	46	12	book	book	NOUN
taxlaw-13766	46	13	,	,	PUNCT
taxlaw-13766	46	14	https://www.irs.gov/statistics/soi-tax-stats-irs-data-book	https://www.irs.gov/statistics/soi-tax-stats-irs-data-book	NOUN
taxlaw-13766	46	15	(	(	PUNCT
taxlaw-13766	46	16	aug	aug	PROPN
taxlaw-13766	46	17	.	.	PROPN
taxlaw-13766	46	18	22	22	NUM
taxlaw-13766	46	19	,	,	PUNCT
taxlaw-13766	46	20	2024	2024	NUM
taxlaw-13766	46	21	)	)	PUNCT
taxlaw-13766	47	1	[	[	X
taxlaw-13766	47	2	https://perma.cc/4np2ed6v	https://perma.cc/4np2ed6v	X
taxlaw-13766	47	3	]	]	X
taxlaw-13766	47	4	.	.	PUNCT
taxlaw-13766	48	1	4	4	NUM
taxlaw-13766	48	2	reuven	reuven	VERB
taxlaw-13766	48	3	avi	avi	NOUN
taxlaw-13766	48	4	-	-	PUNCT
taxlaw-13766	48	5	yonah	yonah	ADJ
taxlaw-13766	48	6	,	,	PUNCT
taxlaw-13766	48	7	the	the	DET
taxlaw-13766	48	8	three	three	NUM
taxlaw-13766	48	9	goals	goal	NOUN
taxlaw-13766	48	10	of	of	ADP
taxlaw-13766	48	11	taxation	taxation	NOUN
taxlaw-13766	48	12	,	,	PUNCT
taxlaw-13766	48	13	60	60	NUM
taxlaw-13766	48	14	tax	tax	NOUN
taxlaw-13766	48	15	l.	l.	PROPN
taxlaw-13766	48	16	rev	rev	PROPN
taxlaw-13766	48	17	.	.	PROPN
taxlaw-13766	48	18	1	1	NUM
taxlaw-13766	48	19	,	,	PUNCT
taxlaw-13766	48	20	3	3	NUM
taxlaw-13766	48	21	(	(	PUNCT
taxlaw-13766	48	22	2006	2006	NUM
taxlaw-13766	48	23	)	)	PUNCT
taxlaw-13766	48	24	.	.	PUNCT
taxlaw-13766	49	1	avi	avi	PROPN
taxlaw-13766	49	2	-	-	PUNCT
taxlaw-13766	49	3	yonah	yonah	ADJ
taxlaw-13766	49	4	distinguishes	distinguishe	NOUN
taxlaw-13766	49	5	between	between	ADP
taxlaw-13766	49	6	taxation	taxation	NOUN
taxlaw-13766	49	7	’s	’s	PART
taxlaw-13766	49	8	purposes	purpose	NOUN
taxlaw-13766	49	9	in	in	ADP
taxlaw-13766	49	10	another	another	DET
taxlaw-13766	49	11	way	way	NOUN
taxlaw-13766	50	1	:	:	PUNCT
taxlaw-13766	50	2	he	he	PRON
taxlaw-13766	50	3	has	have	AUX
taxlaw-13766	50	4	argued	argue	VERB
taxlaw-13766	50	5	that	that	SCONJ
taxlaw-13766	50	6	only	only	ADJ
taxlaw-13766	50	7	tax	tax	NOUN
taxlaw-13766	50	8	provisions	provision	NOUN
taxlaw-13766	50	9	that	that	PRON
taxlaw-13766	50	10	primarily	primarily	ADV
taxlaw-13766	50	11	seek	seek	VERB
taxlaw-13766	50	12	to	to	PART
taxlaw-13766	50	13	raise	raise	VERB
taxlaw-13766	50	14	revenue	revenue	NOUN
taxlaw-13766	50	15	should	should	AUX
taxlaw-13766	50	16	be	be	AUX
taxlaw-13766	50	17	subject	subject	ADJ
taxlaw-13766	50	18	to	to	ADP
taxlaw-13766	50	19	the	the	DET
taxlaw-13766	50	20	taxing	tax	VERB
taxlaw-13766	50	21	clause	clause	NOUN
taxlaw-13766	50	22	.	.	PUNCT
taxlaw-13766	51	1	reuven	reuven	VERB
taxlaw-13766	51	2	avi	avi	PROPN
taxlaw-13766	51	3	-	-	PUNCT
taxlaw-13766	51	4	yonah	yonah	PROPN
taxlaw-13766	51	5	&	&	CCONJ
taxlaw-13766	51	6	yoseph	yoseph	PROPN
taxlaw-13766	51	7	edry	edry	NOUN
taxlaw-13766	51	8	,	,	PUNCT
taxlaw-13766	51	9	constitutional	constitutional	ADJ
taxlaw-13766	51	10	review	review	NOUN
taxlaw-13766	51	11	of	of	ADP
taxlaw-13766	51	12	federal	federal	ADJ
taxlaw-13766	51	13	tax	tax	NOUN
taxlaw-13766	51	14	legislation	legislation	NOUN
taxlaw-13766	51	15	,	,	PUNCT
taxlaw-13766	51	16	1	1	NUM
taxlaw-13766	51	17	ill	ill	ADJ
taxlaw-13766	51	18	.	.	PUNCT
taxlaw-13766	52	1	l.	l.	PROPN
taxlaw-13766	52	2	rev	rev	PROPN
taxlaw-13766	52	3	.	.	PROPN
taxlaw-13766	52	4	1	1	NUM
taxlaw-13766	52	5	,	,	PUNCT
taxlaw-13766	52	6	3	3	NUM
taxlaw-13766	52	7	-	-	SYM
taxlaw-13766	52	8	4	4	NUM
taxlaw-13766	52	9	(	(	PUNCT
taxlaw-13766	52	10	2023	2023	NUM
taxlaw-13766	52	11	)	)	PUNCT
taxlaw-13766	52	12	.	.	PUNCT
taxlaw-13766	53	1	by	by	ADP
taxlaw-13766	53	2	contrast	contrast	NOUN
taxlaw-13766	53	3	,	,	PUNCT
taxlaw-13766	53	4	tax	tax	NOUN
taxlaw-13766	53	5	provisions	provision	NOUN
taxlaw-13766	53	6	effectuating	effectuate	VERB
taxlaw-13766	53	7	redistribution	redistribution	NOUN
taxlaw-13766	53	8	“	"	PUNCT
taxlaw-13766	53	9	are	be	AUX
taxlaw-13766	53	10	inherently	inherently	ADV
taxlaw-13766	53	11	political	political	ADJ
taxlaw-13766	53	12	,	,	PUNCT
taxlaw-13766	53	13	and	and	CCONJ
taxlaw-13766	53	14	thus	thus	ADV
taxlaw-13766	53	15	,	,	PUNCT
taxlaw-13766	53	16	their	their	PRON
taxlaw-13766	53	17	distributive	distributive	ADJ
taxlaw-13766	53	18	function	function	NOUN
taxlaw-13766	53	19	of	of	ADP
taxlaw-13766	53	20	reducing	reduce	VERB
taxlaw-13766	53	21	inequality	inequality	NOUN
taxlaw-13766	53	22	should	should	AUX
taxlaw-13766	53	23	not	not	PART
taxlaw-13766	53	24	be	be	AUX
taxlaw-13766	53	25	subject	subject	ADJ
taxlaw-13766	53	26	to	to	ADP
taxlaw-13766	53	27	judicial	judicial	ADJ
taxlaw-13766	53	28	review	review	NOUN
taxlaw-13766	53	29	.	.	PUNCT
taxlaw-13766	53	30	”	"	PUNCT
taxlaw-13766	54	1	i	i	PRON
taxlaw-13766	54	2	d.	d.	PROPN
taxlaw-13766	54	3	5	5	NUM
taxlaw-13766	54	4	see	see	VERB
taxlaw-13766	54	5	revenue	revenue	NOUN
taxlaw-13766	54	6	estimating	estimating	NOUN
taxlaw-13766	54	7	,	,	PUNCT
taxlaw-13766	54	8	joint	joint	ADJ
taxlaw-13766	54	9	comm	comm	NOUN
taxlaw-13766	54	10	.	.	PUNCT
taxlaw-13766	55	1	on	on	ADP
taxlaw-13766	55	2	tax’n	tax’n	NUM
taxlaw-13766	55	3	,	,	PUNCT
taxlaw-13766	55	4	https://www.jct.gov/operations/revenueestimating/	https://www.jct.gov/operations/revenueestimating/	PROPN
taxlaw-13766	56	1	[	[	X
taxlaw-13766	56	2	https://perma.cc/ff8v-p7ma	https://perma.cc/ff8v-p7ma	NOUN
taxlaw-13766	56	3	]	]	X
taxlaw-13766	56	4	;	;	PUNCT
taxlaw-13766	56	5	trends	trend	NOUN
taxlaw-13766	56	6	in	in	ADP
taxlaw-13766	56	7	the	the	DET
taxlaw-13766	56	8	distribution	distribution	NOUN
taxlaw-13766	56	9	of	of	ADP
taxlaw-13766	56	10	household	household	NOUN
taxlaw-13766	56	11	income	income	NOUN
taxlaw-13766	56	12	from	from	ADP
taxlaw-13766	56	13	1979	1979	NUM
taxlaw-13766	56	14	to	to	ADP
taxlaw-13766	56	15	2020	2020	NUM
taxlaw-13766	56	16	,	,	PUNCT
taxlaw-13766	56	17	cong	cong	NOUN
taxlaw-13766	56	18	.	.	PUNCT
taxlaw-13766	57	1	budget	budget	NOUN
taxlaw-13766	57	2	off	off	ADP
taxlaw-13766	57	3	.	.	PUNCT
taxlaw-13766	58	1	(	(	PUNCT
taxlaw-13766	58	2	nov	nov	PROPN
taxlaw-13766	58	3	.	.	PROPN
taxlaw-13766	58	4	14	14	NUM
taxlaw-13766	58	5	,	,	PUNCT
taxlaw-13766	58	6	2023	2023	NUM
taxlaw-13766	58	7	)	)	PUNCT
taxlaw-13766	58	8	,	,	PUNCT
taxlaw-13766	58	9	https://www.cbo.gov/publication/59510	https://www.cbo.gov/publication/59510	VERB
taxlaw-13766	59	1	[	[	X
taxlaw-13766	59	2	https://perma.cc/97yc-6yxl	https://perma.cc/97yc-6yxl	X
taxlaw-13766	59	3	]	]	X
taxlaw-13766	59	4	;	;	PUNCT
taxlaw-13766	59	5	office	office	NOUN
taxlaw-13766	59	6	of	of	ADP
taxlaw-13766	59	7	tax	tax	NOUN
taxlaw-13766	59	8	analysis	analysis	NOUN
taxlaw-13766	59	9	,	,	PUNCT
taxlaw-13766	59	10	u.s	u.s	PROPN
taxlaw-13766	59	11	.	.	PROPN
taxlaw-13766	59	12	dep’t	dep’t	NOUN
taxlaw-13766	59	13	of	of	ADP
taxlaw-13766	59	14	the	the	DET
taxlaw-13766	59	15	treasury	treasury	NOUN
taxlaw-13766	59	16	,	,	PUNCT
taxlaw-13766	59	17	https://home.treasury.gov/policy-issues/tax-policy/office-of-tax-analysis	https://home.treasury.gov/policy-issues/tax-policy/office-of-tax-analysis	NOUN
taxlaw-13766	59	18	[	[	X
taxlaw-13766	59	19	https://perma.cc/c2v3k5su	https://perma.cc/c2v3k5su	X
taxlaw-13766	59	20	]	]	X
taxlaw-13766	59	21	.	.	PUNCT
taxlaw-13766	60	1	6	6	NUM
taxlaw-13766	60	2	daniel	daniel	PROPN
taxlaw-13766	60	3	hemel	hemel	PROPN
taxlaw-13766	60	4	et	et	PROPN
taxlaw-13766	60	5	al	al	PROPN
taxlaw-13766	60	6	.	.	PROPN
taxlaw-13766	60	7	,	,	PUNCT
taxlaw-13766	60	8	the	the	DET
taxlaw-13766	60	9	tax	tax	NOUN
taxlaw-13766	60	10	gap	gap	NOUN
taxlaw-13766	60	11	’s	’s	PART
taxlaw-13766	60	12	many	many	ADJ
taxlaw-13766	60	13	shades	shade	NOUN
taxlaw-13766	60	14	of	of	ADP
taxlaw-13766	60	15	gray	gray	ADJ
taxlaw-13766	60	16	6	6	NUM
taxlaw-13766	60	17	(	(	PUNCT
taxlaw-13766	60	18	u.	u.	NOUN
taxlaw-13766	60	19	chic	chic	PROPN
taxlaw-13766	60	20	.	.	PUNCT
taxlaw-13766	61	1	coase	coase	PROPN
taxlaw-13766	61	2	-	-	PUNCT
taxlaw-13766	61	3	sandor	sandor	PROPN
taxlaw-13766	61	4	inst	inst	PROPN
taxlaw-13766	61	5	.	.	PROPN
taxlaw-13766	61	6	for	for	ADP
taxlaw-13766	61	7	l.	l.	PROPN
taxlaw-13766	61	8	&	&	CCONJ
taxlaw-13766	61	9	econ	econ	PROPN
taxlaw-13766	61	10	.	.	PROPN
taxlaw-13766	61	11	,	,	PUNCT
taxlaw-13766	61	12	working	work	VERB
taxlaw-13766	61	13	paper	paper	NOUN
taxlaw-13766	61	14	no	no	INTJ
taxlaw-13766	61	15	.	.	PROPN
taxlaw-13766	61	16	938	938	NUM
taxlaw-13766	61	17	,	,	PUNCT
taxlaw-13766	61	18	2021	2021	NUM
taxlaw-13766	61	19	)	)	PUNCT
taxlaw-13766	61	20	.	.	PUNCT
taxlaw-13766	62	1	this	this	DET
taxlaw-13766	62	2	article	article	NOUN
taxlaw-13766	62	3	will	will	AUX
taxlaw-13766	62	4	refer	refer	VERB
taxlaw-13766	62	5	to	to	ADP
taxlaw-13766	62	6	the	the	DET
taxlaw-13766	62	7	concept	concept	NOUN
taxlaw-13766	62	8	as	as	ADP
taxlaw-13766	62	9	the	the	DET
taxlaw-13766	62	10	tax	tax	NOUN
taxlaw-13766	62	11	revenue	revenue	NOUN
taxlaw-13766	62	12	gap	gap	NOUN
taxlaw-13766	62	13	.	.	PUNCT
taxlaw-13766	63	1	7	7	NUM
taxlaw-13766	63	2	internal	internal	ADJ
taxlaw-13766	63	3	revenue	revenue	NOUN
taxlaw-13766	63	4	serv	serv	NOUN
taxlaw-13766	63	5	.	.	PUNCT
taxlaw-13766	63	6	,	,	PUNCT
taxlaw-13766	63	7	dep’t	dep’t	NOUN
taxlaw-13766	63	8	of	of	ADP
taxlaw-13766	63	9	the	the	DET
taxlaw-13766	63	10	treasury	treasury	NOUN
taxlaw-13766	63	11	,	,	PUNCT
taxlaw-13766	63	12	publ’n	publ’n	NOUN
taxlaw-13766	63	13	1104	1104	NUM
taxlaw-13766	63	14	,	,	PUNCT
taxlaw-13766	63	15	estimates	estimate	NOUN
taxlaw-13766	63	16	of	of	ADP
taxlaw-13766	63	17	income	income	NOUN
taxlaw-13766	63	18	unreported	unreported	ADJ
taxlaw-13766	63	19	on	on	ADP
taxlaw-13766	63	20	individual	individual	ADJ
taxlaw-13766	63	21	income	income	NOUN
taxlaw-13766	63	22	tax	tax	NOUN
taxlaw-13766	63	23	returns	return	NOUN
taxlaw-13766	63	24	ii	ii	PROPN
taxlaw-13766	63	25	(	(	PUNCT
taxlaw-13766	63	26	1979	1979	NUM
taxlaw-13766	63	27	)	)	PUNCT
taxlaw-13766	63	28	.	.	PUNCT
taxlaw-13766	64	1	https://www.irs.gov/statistics/soi-tax-stats-irs-data-book	https://www.irs.gov/statistics/soi-tax-stats-irs-data-book	NOUN
taxlaw-13766	64	2	https://www.jct.gov/operations/revenue-estimating/	https://www.jct.gov/operations/revenue-estimating/	PROPN
taxlaw-13766	64	3	https://www.jct.gov/operations/revenue-estimating/	https://www.jct.gov/operations/revenue-estimating/	PROPN
taxlaw-13766	65	1	https://www.cbo.gov/publication/59510	https://www.cbo.gov/publication/59510	VERB
taxlaw-13766	65	2	https://home.treasury.gov/policy-issues/tax-policy/office-of-tax-analysis	https://home.treasury.gov/policy-issues/tax-policy/office-of-tax-analysis	NOUN
taxlaw-13766	65	3	2025	2025	NUM
taxlaw-13766	65	4	]	]	PUNCT
taxlaw-13766	65	5	the	the	DET
taxlaw-13766	65	6	tax	tax	NOUN
taxlaw-13766	65	7	redistribution	redistribution	NOUN
taxlaw-13766	65	8	gap	gap	NOUN
taxlaw-13766	65	9	89	89	NUM
taxlaw-13766	65	10	in	in	ADP
taxlaw-13766	65	11	this	this	DET
taxlaw-13766	65	12	article	article	NOUN
taxlaw-13766	65	13	,	,	PUNCT
taxlaw-13766	65	14	we	we	PRON
taxlaw-13766	65	15	will	will	AUX
taxlaw-13766	65	16	examine	examine	VERB
taxlaw-13766	65	17	tax	tax	NOUN
taxlaw-13766	65	18	measurements	measurement	NOUN
taxlaw-13766	65	19	:	:	PUNCT
taxlaw-13766	65	20	what	what	PRON
taxlaw-13766	65	21	the	the	DET
taxlaw-13766	65	22	irs	irs	PROPN
taxlaw-13766	65	23	measures	measure	NOUN
taxlaw-13766	65	24	when	when	SCONJ
taxlaw-13766	65	25	it	it	PRON
taxlaw-13766	65	26	comes	come	VERB
taxlaw-13766	65	27	to	to	ADP
taxlaw-13766	65	28	taxes	taxis	NOUN
taxlaw-13766	65	29	,	,	PUNCT
taxlaw-13766	65	30	what	what	PRON
taxlaw-13766	65	31	it	it	PRON
taxlaw-13766	65	32	does	do	VERB
taxlaw-13766	65	33	not	not	PART
taxlaw-13766	65	34	,	,	PUNCT
taxlaw-13766	65	35	and	and	CCONJ
taxlaw-13766	65	36	why	why	SCONJ
taxlaw-13766	65	37	it	it	PRON
taxlaw-13766	65	38	matters	matter	VERB
taxlaw-13766	65	39	.	.	PUNCT
taxlaw-13766	66	1	part	part	NOUN
taxlaw-13766	66	2	i	i	PRON
taxlaw-13766	66	3	highlights	highlight	VERB
taxlaw-13766	66	4	the	the	DET
taxlaw-13766	66	5	disparity	disparity	NOUN
taxlaw-13766	66	6	between	between	ADP
taxlaw-13766	66	7	respective	respective	ADJ
taxlaw-13766	66	8	measures	measure	NOUN
taxlaw-13766	66	9	for	for	ADP
taxlaw-13766	66	10	two	two	NUM
taxlaw-13766	66	11	of	of	ADP
taxlaw-13766	66	12	taxation	taxation	NOUN
taxlaw-13766	66	13	’s	’s	PART
taxlaw-13766	66	14	core	core	NOUN
taxlaw-13766	66	15	purposes	purpose	NOUN
taxlaw-13766	66	16	:	:	PUNCT
taxlaw-13766	66	17	revenueraising	revenueraising	NOUN
taxlaw-13766	66	18	and	and	CCONJ
taxlaw-13766	66	19	redistribution	redistribution	NOUN
taxlaw-13766	66	20	.	.	PUNCT
taxlaw-13766	67	1	it	it	PRON
taxlaw-13766	67	2	studies	study	VERB
taxlaw-13766	67	3	the	the	DET
taxlaw-13766	67	4	form	form	NOUN
taxlaw-13766	67	5	and	and	CCONJ
taxlaw-13766	67	6	impact	impact	NOUN
taxlaw-13766	67	7	of	of	ADP
taxlaw-13766	67	8	the	the	DET
taxlaw-13766	67	9	tax	tax	NOUN
taxlaw-13766	67	10	revenue	revenue	NOUN
taxlaw-13766	67	11	gap	gap	NOUN
taxlaw-13766	67	12	and	and	CCONJ
taxlaw-13766	67	13	concludes	conclude	VERB
taxlaw-13766	67	14	by	by	ADP
taxlaw-13766	67	15	exploring	explore	VERB
taxlaw-13766	67	16	why	why	SCONJ
taxlaw-13766	67	17	redistribution	redistribution	NOUN
taxlaw-13766	67	18	does	do	AUX
taxlaw-13766	67	19	not	not	PART
taxlaw-13766	67	20	receive	receive	VERB
taxlaw-13766	67	21	the	the	DET
taxlaw-13766	67	22	same	same	ADJ
taxlaw-13766	67	23	attention	attention	NOUN
taxlaw-13766	67	24	.	.	PUNCT
taxlaw-13766	68	1	part	part	NOUN
taxlaw-13766	68	2	ii	ii	PROPN
taxlaw-13766	68	3	draws	draw	VERB
taxlaw-13766	68	4	from	from	ADP
taxlaw-13766	68	5	writings	writing	NOUN
taxlaw-13766	68	6	on	on	ADP
taxlaw-13766	68	7	redistribution	redistribution	NOUN
taxlaw-13766	68	8	and	and	CCONJ
taxlaw-13766	68	9	the	the	DET
taxlaw-13766	68	10	tax	tax	NOUN
taxlaw-13766	68	11	revenue	revenue	NOUN
taxlaw-13766	68	12	gap	gap	NOUN
taxlaw-13766	68	13	to	to	PART
taxlaw-13766	68	14	coin	coin	VERB
taxlaw-13766	68	15	the	the	DET
taxlaw-13766	68	16	latter	latter	ADJ
taxlaw-13766	68	17	’s	’s	PART
taxlaw-13766	68	18	conceptual	conceptual	ADJ
taxlaw-13766	68	19	mirror	mirror	NOUN
taxlaw-13766	68	20	image	image	NOUN
taxlaw-13766	68	21	,	,	PUNCT
taxlaw-13766	68	22	the	the	DET
taxlaw-13766	68	23	tax	tax	NOUN
taxlaw-13766	68	24	redistribution	redistribution	NOUN
taxlaw-13766	68	25	gap	gap	NOUN
taxlaw-13766	68	26	.	.	PUNCT
taxlaw-13766	69	1	it	it	PRON
taxlaw-13766	69	2	first	first	ADV
taxlaw-13766	69	3	defines	define	VERB
taxlaw-13766	69	4	redistribution	redistribution	NOUN
taxlaw-13766	69	5	and	and	CCONJ
taxlaw-13766	69	6	redistributive	redistributive	ADJ
taxlaw-13766	69	7	taxation	taxation	NOUN
taxlaw-13766	69	8	to	to	PART
taxlaw-13766	69	9	establish	establish	VERB
taxlaw-13766	69	10	a	a	DET
taxlaw-13766	69	11	clear	clear	ADJ
taxlaw-13766	69	12	object	object	NOUN
taxlaw-13766	69	13	of	of	ADP
taxlaw-13766	69	14	study	study	NOUN
taxlaw-13766	69	15	;	;	PUNCT
taxlaw-13766	69	16	next	next	ADV
taxlaw-13766	69	17	,	,	PUNCT
taxlaw-13766	69	18	it	it	PRON
taxlaw-13766	69	19	builds	build	VERB
taxlaw-13766	69	20	a	a	DET
taxlaw-13766	69	21	framework	framework	NOUN
taxlaw-13766	69	22	for	for	ADP
taxlaw-13766	69	23	a	a	DET
taxlaw-13766	69	24	tax	tax	NOUN
taxlaw-13766	69	25	redistribution	redistribution	NOUN
taxlaw-13766	69	26	gap	gap	NOUN
taxlaw-13766	69	27	consisting	consist	VERB
taxlaw-13766	69	28	of	of	ADP
taxlaw-13766	69	29	three	three	NUM
taxlaw-13766	69	30	parts	part	NOUN
taxlaw-13766	69	31	—	—	PUNCT
taxlaw-13766	69	32	nonparticipation	nonparticipation	NOUN
taxlaw-13766	69	33	,	,	PUNCT
taxlaw-13766	69	34	underclaiming	underclaiming	NOUN
taxlaw-13766	69	35	,	,	PUNCT
taxlaw-13766	69	36	and	and	CCONJ
taxlaw-13766	69	37	underreceiving	underreceive	VERB
taxlaw-13766	69	38	gaps	gap	NOUN
taxlaw-13766	69	39	.	.	PUNCT
taxlaw-13766	70	1	together	together	ADV
taxlaw-13766	70	2	,	,	PUNCT
taxlaw-13766	70	3	these	these	DET
taxlaw-13766	70	4	components	component	NOUN
taxlaw-13766	70	5	offer	offer	VERB
taxlaw-13766	70	6	a	a	DET
taxlaw-13766	70	7	new	new	ADJ
taxlaw-13766	70	8	measure	measure	NOUN
taxlaw-13766	70	9	by	by	ADP
taxlaw-13766	70	10	which	which	PRON
taxlaw-13766	70	11	the	the	DET
taxlaw-13766	70	12	irs	irs	PROPN
taxlaw-13766	70	13	can	can	AUX
taxlaw-13766	70	14	assess	assess	VERB
taxlaw-13766	70	15	the	the	DET
taxlaw-13766	70	16	extent	extent	NOUN
taxlaw-13766	70	17	to	to	PART
taxlaw-13766	70	18	which	which	PRON
taxlaw-13766	70	19	the	the	DET
taxlaw-13766	70	20	tax	tax	NOUN
taxlaw-13766	70	21	system	system	NOUN
taxlaw-13766	70	22	falls	fall	VERB
taxlaw-13766	70	23	short	short	ADJ
taxlaw-13766	70	24	of	of	ADP
taxlaw-13766	70	25	its	its	PRON
taxlaw-13766	70	26	redistributive	redistributive	ADJ
taxlaw-13766	70	27	goals	goal	NOUN
taxlaw-13766	70	28	.	.	PUNCT
taxlaw-13766	71	1	part	part	PROPN
taxlaw-13766	71	2	iii	iii	PROPN
taxlaw-13766	71	3	applies	apply	VERB
taxlaw-13766	71	4	the	the	DET
taxlaw-13766	71	5	framework	framework	NOUN
taxlaw-13766	71	6	developed	develop	VERB
taxlaw-13766	71	7	in	in	ADP
taxlaw-13766	71	8	part	part	NOUN
taxlaw-13766	71	9	ii	ii	NOUN
taxlaw-13766	71	10	to	to	PART
taxlaw-13766	71	11	sketch	sketch	VERB
taxlaw-13766	71	12	how	how	SCONJ
taxlaw-13766	71	13	we	we	PRON
taxlaw-13766	71	14	might	might	AUX
taxlaw-13766	71	15	calculate	calculate	VERB
taxlaw-13766	71	16	the	the	DET
taxlaw-13766	71	17	tax	tax	NOUN
taxlaw-13766	71	18	redistribution	redistribution	NOUN
taxlaw-13766	71	19	gap	gap	NOUN
taxlaw-13766	71	20	.	.	PUNCT
taxlaw-13766	72	1	the	the	DET
taxlaw-13766	72	2	nonparticipation	nonparticipation	NOUN
taxlaw-13766	72	3	gap	gap	NOUN
taxlaw-13766	72	4	occurs	occur	VERB
taxlaw-13766	72	5	when	when	SCONJ
taxlaw-13766	72	6	eligible	eligible	ADJ
taxlaw-13766	72	7	taxpayers	taxpayer	NOUN
taxlaw-13766	72	8	fail	fail	VERB
taxlaw-13766	72	9	to	to	PART
taxlaw-13766	72	10	file	file	VERB
taxlaw-13766	72	11	for	for	ADP
taxlaw-13766	72	12	the	the	DET
taxlaw-13766	72	13	refundable	refundable	ADJ
taxlaw-13766	72	14	credits	credit	NOUN
taxlaw-13766	72	15	;	;	PUNCT
taxlaw-13766	72	16	the	the	DET
taxlaw-13766	72	17	underclaiming	underclaiming	NOUN
taxlaw-13766	72	18	gap	gap	NOUN
taxlaw-13766	72	19	results	result	VERB
taxlaw-13766	72	20	from	from	ADP
taxlaw-13766	72	21	taxpayers	taxpayer	NOUN
taxlaw-13766	72	22	who	who	PRON
taxlaw-13766	72	23	claim	claim	VERB
taxlaw-13766	72	24	credits	credit	NOUN
taxlaw-13766	72	25	but	but	CCONJ
taxlaw-13766	72	26	do	do	AUX
taxlaw-13766	72	27	not	not	PART
taxlaw-13766	72	28	claim	claim	VERB
taxlaw-13766	72	29	the	the	DET
taxlaw-13766	72	30	full	full	ADJ
taxlaw-13766	72	31	amount	amount	NOUN
taxlaw-13766	72	32	to	to	PART
taxlaw-13766	72	33	which	which	PRON
taxlaw-13766	72	34	they	they	PRON
taxlaw-13766	72	35	are	be	AUX
taxlaw-13766	72	36	entitled	entitle	VERB
taxlaw-13766	72	37	;	;	PUNCT
taxlaw-13766	72	38	and	and	CCONJ
taxlaw-13766	72	39	the	the	DET
taxlaw-13766	72	40	underreceiving	underreceive	VERB
taxlaw-13766	72	41	gap	gap	NOUN
taxlaw-13766	72	42	is	be	AUX
taxlaw-13766	72	43	caused	cause	VERB
taxlaw-13766	72	44	by	by	ADP
taxlaw-13766	72	45	legal	legal	ADJ
taxlaw-13766	72	46	processes	process	NOUN
taxlaw-13766	72	47	that	that	PRON
taxlaw-13766	72	48	result	result	VERB
taxlaw-13766	72	49	in	in	ADP
taxlaw-13766	72	50	otherwise	otherwise	ADV
taxlaw-13766	72	51	eligible	eligible	ADJ
taxlaw-13766	72	52	taxpayers	taxpayer	NOUN
taxlaw-13766	72	53	losing	lose	VERB
taxlaw-13766	72	54	their	their	PRON
taxlaw-13766	72	55	credit	credit	NOUN
taxlaw-13766	72	56	refunds	refund	NOUN
taxlaw-13766	72	57	.	.	PUNCT
taxlaw-13766	73	1	finally	finally	ADV
taxlaw-13766	73	2	,	,	PUNCT
taxlaw-13766	73	3	part	part	NOUN
taxlaw-13766	73	4	iv	iv	NUM
taxlaw-13766	73	5	establishes	establish	VERB
taxlaw-13766	73	6	the	the	DET
taxlaw-13766	73	7	conceptual	conceptual	ADJ
taxlaw-13766	73	8	utility	utility	NOUN
taxlaw-13766	73	9	of	of	ADP
taxlaw-13766	73	10	a	a	DET
taxlaw-13766	73	11	tax	tax	NOUN
taxlaw-13766	73	12	redistribution	redistribution	NOUN
taxlaw-13766	73	13	gap	gap	NOUN
taxlaw-13766	73	14	measure	measure	NOUN
taxlaw-13766	73	15	.	.	PUNCT
taxlaw-13766	74	1	introducing	introduce	VERB
taxlaw-13766	74	2	a	a	DET
taxlaw-13766	74	3	tax	tax	NOUN
taxlaw-13766	74	4	redistribution	redistribution	NOUN
taxlaw-13766	74	5	gap	gap	NOUN
taxlaw-13766	74	6	can	can	AUX
taxlaw-13766	74	7	challenge	challenge	VERB
taxlaw-13766	74	8	normative	normative	ADJ
taxlaw-13766	74	9	assumptions	assumption	NOUN
taxlaw-13766	74	10	and	and	CCONJ
taxlaw-13766	74	11	priorities	priority	NOUN
taxlaw-13766	74	12	embedded	embed	VERB
taxlaw-13766	74	13	in	in	ADP
taxlaw-13766	74	14	the	the	DET
taxlaw-13766	74	15	tax	tax	NOUN
taxlaw-13766	74	16	code	code	NOUN
taxlaw-13766	74	17	;	;	PUNCT
taxlaw-13766	74	18	it	it	PRON
taxlaw-13766	74	19	can	can	AUX
taxlaw-13766	74	20	also	also	ADV
taxlaw-13766	74	21	help	help	VERB
taxlaw-13766	74	22	shape	shape	VERB
taxlaw-13766	74	23	social	social	ADJ
taxlaw-13766	74	24	and	and	CCONJ
taxlaw-13766	74	25	political	political	ADJ
taxlaw-13766	74	26	discourse	discourse	NOUN
taxlaw-13766	74	27	by	by	ADP
taxlaw-13766	74	28	raising	raise	VERB
taxlaw-13766	74	29	the	the	DET
taxlaw-13766	74	30	profile	profile	NOUN
taxlaw-13766	74	31	of	of	ADP
taxlaw-13766	74	32	redistribution	redistribution	NOUN
taxlaw-13766	74	33	within	within	ADP
taxlaw-13766	74	34	government	government	NOUN
taxlaw-13766	74	35	and	and	CCONJ
taxlaw-13766	74	36	society	society	NOUN
taxlaw-13766	74	37	.	.	PUNCT
taxlaw-13766	75	1	but	but	CCONJ
taxlaw-13766	75	2	perhaps	perhaps	ADV
taxlaw-13766	75	3	most	most	ADV
taxlaw-13766	75	4	importantly	importantly	ADV
taxlaw-13766	75	5	,	,	PUNCT
taxlaw-13766	75	6	a	a	DET
taxlaw-13766	75	7	tax	tax	NOUN
taxlaw-13766	75	8	redistribution	redistribution	NOUN
taxlaw-13766	75	9	gap	gap	NOUN
taxlaw-13766	75	10	would	would	AUX
taxlaw-13766	75	11	offer	offer	VERB
taxlaw-13766	75	12	an	an	DET
taxlaw-13766	75	13	easy	easy	ADJ
taxlaw-13766	75	14	-	-	PUNCT
taxlaw-13766	75	15	tounderstand	tounderstand	NOUN
taxlaw-13766	75	16	measure	measure	NOUN
taxlaw-13766	75	17	that	that	PRON
taxlaw-13766	75	18	reflects	reflect	VERB
taxlaw-13766	75	19	how	how	SCONJ
taxlaw-13766	75	20	we	we	PRON
taxlaw-13766	75	21	are	be	AUX
taxlaw-13766	75	22	falling	fall	VERB
taxlaw-13766	75	23	short	short	ADJ
taxlaw-13766	75	24	with	with	ADP
taxlaw-13766	75	25	respect	respect	NOUN
taxlaw-13766	75	26	to	to	ADP
taxlaw-13766	75	27	a	a	DET
taxlaw-13766	75	28	key	key	ADJ
taxlaw-13766	75	29	task	task	NOUN
taxlaw-13766	75	30	of	of	ADP
taxlaw-13766	75	31	the	the	DET
taxlaw-13766	75	32	state	state	NOUN
taxlaw-13766	75	33	.	.	PUNCT
taxlaw-13766	76	1	ii	ii	PROPN
taxlaw-13766	76	2	.	.	PUNCT
taxlaw-13766	77	1	irs	irs	PROPN
taxlaw-13766	77	2	tax	tax	NOUN
taxlaw-13766	77	3	measures	measure	NOUN
taxlaw-13766	77	4	measurement	measurement	NOUN
taxlaw-13766	77	5	matters	matter	NOUN
taxlaw-13766	77	6	,	,	PUNCT
taxlaw-13766	77	7	or	or	CCONJ
taxlaw-13766	77	8	so	so	ADV
taxlaw-13766	77	9	the	the	DET
taxlaw-13766	77	10	idiom	idiom	ADJ
taxlaw-13766	77	11	goes.8	goes.8	PROPN
taxlaw-13766	77	12	contemporary	contemporary	ADJ
taxlaw-13766	77	13	culture	culture	NOUN
taxlaw-13766	77	14	ripples	ripple	NOUN
taxlaw-13766	77	15	with	with	ADP
taxlaw-13766	77	16	calls	call	NOUN
taxlaw-13766	77	17	to	to	ADP
taxlaw-13766	77	18	measure	measure	NOUN
taxlaw-13766	77	19	:	:	PUNCT
taxlaw-13766	77	20	business	business	NOUN
taxlaw-13766	77	21	blogs	blog	NOUN
taxlaw-13766	77	22	counsel	counsel	NOUN
taxlaw-13766	77	23	adopting	adopt	VERB
taxlaw-13766	77	24	measurable	measurable	ADJ
taxlaw-13766	77	25	targets	target	NOUN
taxlaw-13766	77	26	under	under	ADP
taxlaw-13766	77	27	acronymic	acronymic	ADJ
taxlaw-13766	77	28	frameworks	framework	NOUN
taxlaw-13766	77	29	like	like	ADP
taxlaw-13766	77	30	smart	smart	ADJ
taxlaw-13766	77	31	and	and	CCONJ
taxlaw-13766	77	32	okr;9	okr;9	PROPN
taxlaw-13766	77	33	the	the	DET
taxlaw-13766	77	34	popular	popular	ADJ
taxlaw-13766	77	35	book	book	NOUN
taxlaw-13766	77	36	and	and	CCONJ
taxlaw-13766	77	37	subsequent	subsequent	ADJ
taxlaw-13766	77	38	movie	movie	NOUN
taxlaw-13766	77	39	moneyball	moneyball	NOUN
taxlaw-13766	77	40	tells	tell	VERB
taxlaw-13766	77	41	the	the	DET
taxlaw-13766	77	42	story	story	NOUN
taxlaw-13766	77	43	of	of	ADP
taxlaw-13766	77	44	how	how	SCONJ
taxlaw-13766	77	45	oakland	oakland	PROPN
taxlaw-13766	77	46	athletics	athletics	PROPN
taxlaw-13766	77	47	general	general	ADJ
taxlaw-13766	77	48	manager	manager	NOUN
taxlaw-13766	77	49	billy	billy	PROPN
taxlaw-13766	77	50	beane	beane	PROPN
taxlaw-13766	77	51	revolutionized	revolutionize	VERB
taxlaw-13766	77	52	baseball	baseball	NOUN
taxlaw-13766	77	53	strategy	strategy	NOUN
taxlaw-13766	77	54	through	through	ADP
taxlaw-13766	77	55	the	the	DET
taxlaw-13766	77	56	use	use	NOUN
taxlaw-13766	77	57	of	of	ADP
taxlaw-13766	77	58	“	"	PUNCT
taxlaw-13766	77	59	sabermetrics”—or	sabermetrics”—or	NOUN
taxlaw-13766	77	60	sports	sport	NOUN
taxlaw-13766	77	61	analytics	analytic	NOUN
taxlaw-13766	77	62	—	—	PUNCT
taxlaw-13766	77	63	to	to	PART
taxlaw-13766	77	64	identify	identify	VERB
taxlaw-13766	77	65	diamond	diamond	NOUN
taxlaw-13766	77	66	players	player	NOUN
taxlaw-13766	77	67	in	in	ADP
taxlaw-13766	77	68	the	the	DET
taxlaw-13766	77	69	rough;10	rough;10	NOUN
taxlaw-13766	77	70	a	a	DET
taxlaw-13766	77	71	decade	decade	NOUN
taxlaw-13766	77	72	and	and	CCONJ
taxlaw-13766	77	73	a	a	DET
taxlaw-13766	77	74	half	half	NOUN
taxlaw-13766	77	75	8	8	NUM
taxlaw-13766	77	76	some	some	DET
taxlaw-13766	77	77	attribute	attribute	NOUN
taxlaw-13766	77	78	the	the	DET
taxlaw-13766	77	79	sentiment	sentiment	NOUN
taxlaw-13766	77	80	to	to	ADP
taxlaw-13766	77	81	16th	16th	ADJ
taxlaw-13766	77	82	century	century	NOUN
taxlaw-13766	77	83	mathematician	mathematician	ADJ
taxlaw-13766	77	84	rheticus	rheticus	NOUN
taxlaw-13766	77	85	,	,	PUNCT
taxlaw-13766	77	86	who	who	PRON
taxlaw-13766	77	87	professed	profess	VERB
taxlaw-13766	77	88	that	that	SCONJ
taxlaw-13766	77	89	if	if	SCONJ
taxlaw-13766	77	90	we	we	PRON
taxlaw-13766	77	91	can	can	AUX
taxlaw-13766	77	92	measure	measure	VERB
taxlaw-13766	77	93	something	something	PRON
taxlaw-13766	77	94	,	,	PUNCT
taxlaw-13766	77	95	we	we	PRON
taxlaw-13766	77	96	can	can	AUX
taxlaw-13766	77	97	exercise	exercise	VERB
taxlaw-13766	77	98	control	control	NOUN
taxlaw-13766	77	99	over	over	ADP
taxlaw-13766	77	100	it	it	PRON
taxlaw-13766	77	101	.	.	PUNCT
taxlaw-13766	78	1	see	see	VERB
taxlaw-13766	78	2	matthew	matthew	PROPN
taxlaw-13766	78	3	cornell	cornell	PROPN
taxlaw-13766	78	4	,	,	PUNCT
taxlaw-13766	78	5	what	what	PRON
taxlaw-13766	78	6	’s	’	VERB
taxlaw-13766	78	7	your	your	PRON
taxlaw-13766	78	8	feed	feed	NOUN
taxlaw-13766	78	9	reading	reading	NOUN
taxlaw-13766	78	10	speed	speed	NOUN
taxlaw-13766	78	11	?	?	PUNCT
taxlaw-13766	79	1	(	(	PUNCT
taxlaw-13766	79	2	july	july	PROPN
taxlaw-13766	79	3	30	30	NUM
taxlaw-13766	79	4	,	,	PUNCT
taxlaw-13766	79	5	2007	2007	NUM
taxlaw-13766	79	6	)	)	PUNCT
taxlaw-13766	79	7	,	,	PUNCT
taxlaw-13766	80	1	http://www.matthewcornell.org/blog/2007/7/30/whats-your-feedreading-speed.html#1	http://www.matthewcornell.org/blog/2007/7/30/whats-your-feedreading-speed.html#1	PROPN
taxlaw-13766	81	1	[	[	X
taxlaw-13766	81	2	https://perma.cc/9hts-4z36	https://perma.cc/9hts-4z36	X
taxlaw-13766	81	3	]	]	X
taxlaw-13766	81	4	(	(	PUNCT
taxlaw-13766	81	5	citing	cite	VERB
taxlaw-13766	81	6	geography	geography	NOUN
taxlaw-13766	81	7	matters	matter	NOUN
taxlaw-13766	81	8	!	!	PUNCT
taxlaw-13766	82	1	(	(	PUNCT
taxlaw-13766	82	2	doreen	doreen	PROPN
taxlaw-13766	82	3	massey	massey	PROPN
taxlaw-13766	82	4	&	&	CCONJ
taxlaw-13766	82	5	john	john	PROPN
taxlaw-13766	82	6	allen	allen	PROPN
taxlaw-13766	82	7	eds	eds	PROPN
taxlaw-13766	82	8	.	.	PROPN
taxlaw-13766	82	9	,	,	PUNCT
taxlaw-13766	82	10	2010	2010	NUM
taxlaw-13766	82	11	)	)	PUNCT
taxlaw-13766	82	12	)	)	PUNCT
taxlaw-13766	82	13	.	.	PUNCT
taxlaw-13766	83	1	others	other	NOUN
taxlaw-13766	83	2	point	point	VERB
taxlaw-13766	83	3	to	to	ADP
taxlaw-13766	83	4	19th	19th	ADJ
taxlaw-13766	83	5	century	century	NOUN
taxlaw-13766	83	6	scientist	scientist	NOUN
taxlaw-13766	83	7	lord	lord	PROPN
taxlaw-13766	83	8	kelvin	kelvin	PROPN
taxlaw-13766	83	9	as	as	ADP
taxlaw-13766	83	10	having	having	AUX
taxlaw-13766	83	11	said	say	VERB
taxlaw-13766	83	12	that	that	SCONJ
taxlaw-13766	83	13	“	"	PUNCT
taxlaw-13766	83	14	when	when	SCONJ
taxlaw-13766	83	15	you	you	PRON
taxlaw-13766	83	16	can	can	AUX
taxlaw-13766	83	17	measure	measure	VERB
taxlaw-13766	83	18	what	what	PRON
taxlaw-13766	83	19	you	you	PRON
taxlaw-13766	83	20	are	be	AUX
taxlaw-13766	83	21	speaking	speak	VERB
taxlaw-13766	83	22	about	about	ADP
taxlaw-13766	83	23	,	,	PUNCT
taxlaw-13766	83	24	and	and	CCONJ
taxlaw-13766	83	25	express	express	VERB
taxlaw-13766	83	26	it	it	PRON
taxlaw-13766	83	27	in	in	ADP
taxlaw-13766	83	28	numbers	number	NOUN
taxlaw-13766	83	29	,	,	PUNCT
taxlaw-13766	83	30	you	you	PRON
taxlaw-13766	83	31	know	know	VERB
taxlaw-13766	83	32	something	something	PRON
taxlaw-13766	83	33	about	about	ADP
taxlaw-13766	83	34	it	it	PRON
taxlaw-13766	83	35	.	.	PUNCT
taxlaw-13766	83	36	”	"	PUNCT
taxlaw-13766	84	1	i	i	PRON
taxlaw-13766	84	2	d.	d.	PROPN
taxlaw-13766	84	3	(	(	PUNCT
taxlaw-13766	84	4	citing	cite	VERB
taxlaw-13766	84	5	han	han	PROPN
taxlaw-13766	84	6	t.m	t.m	PROPN
taxlaw-13766	84	7	.	.	PROPN
taxlaw-13766	84	8	van	van	PROPN
taxlaw-13766	84	9	der	der	PROPN
taxlaw-13766	84	10	zee	zee	PROPN
taxlaw-13766	84	11	,	,	PUNCT
taxlaw-13766	84	12	measuring	measure	VERB
taxlaw-13766	84	13	the	the	DET
taxlaw-13766	84	14	value	value	NOUN
taxlaw-13766	84	15	of	of	ADP
taxlaw-13766	84	16	information	information	NOUN
taxlaw-13766	84	17	technology	technology	NOUN
taxlaw-13766	84	18	(	(	PUNCT
taxlaw-13766	84	19	2001	2001	NUM
taxlaw-13766	84	20	)	)	PUNCT
taxlaw-13766	84	21	)	)	PUNCT
taxlaw-13766	84	22	.	.	PUNCT
taxlaw-13766	85	1	9	9	NUM
taxlaw-13766	85	2	see	see	VERB
taxlaw-13766	85	3	leon	leon	PROPN
taxlaw-13766	85	4	ho	ho	PROPN
taxlaw-13766	85	5	,	,	PUNCT
taxlaw-13766	85	6	5	5	NUM
taxlaw-13766	85	7	reasons	reason	NOUN
taxlaw-13766	85	8	why	why	SCONJ
taxlaw-13766	85	9	it	it	PRON
taxlaw-13766	85	10	is	be	AUX
taxlaw-13766	85	11	important	important	ADJ
taxlaw-13766	85	12	for	for	SCONJ
taxlaw-13766	85	13	goals	goal	NOUN
taxlaw-13766	85	14	to	to	PART
taxlaw-13766	85	15	be	be	AUX
taxlaw-13766	85	16	measurable	measurable	ADJ
taxlaw-13766	85	17	,	,	PUNCT
taxlaw-13766	85	18	lifehack	lifehack	PROPN
taxlaw-13766	85	19	(	(	PUNCT
taxlaw-13766	85	20	aug	aug	PROPN
taxlaw-13766	85	21	.	.	PROPN
taxlaw-13766	85	22	10	10	NUM
taxlaw-13766	85	23	,	,	PUNCT
taxlaw-13766	85	24	2023	2023	NUM
taxlaw-13766	85	25	)	)	PUNCT
taxlaw-13766	85	26	,	,	PUNCT
taxlaw-13766	85	27	https://www.lifehack.org/884896/why-is-it-important-that-goals-be-measurable	https://www.lifehack.org/884896/why-is-it-important-that-goals-be-measurable	VERB
taxlaw-13766	85	28	[	[	X
taxlaw-13766	85	29	https://perma.cc/6g7h-5r64	https://perma.cc/6g7h-5r64	X
taxlaw-13766	85	30	]	]	X
taxlaw-13766	85	31	;	;	PUNCT
taxlaw-13766	85	32	execution	execution	NOUN
taxlaw-13766	85	33	is	be	AUX
taxlaw-13766	85	34	everything	everything	PRON
taxlaw-13766	85	35	,	,	PUNCT
taxlaw-13766	85	36	what	what	PRON
taxlaw-13766	85	37	matters	matter	VERB
taxlaw-13766	85	38	,	,	PUNCT
taxlaw-13766	85	39	www.whatmatters.com	www.whatmatters.com	X
taxlaw-13766	85	40	[	[	X
taxlaw-13766	85	41	https://perma.cc/t25e-322p	https://perma.cc/t25e-322p	NOUN
taxlaw-13766	85	42	]	]	X
taxlaw-13766	85	43	.	.	PUNCT
taxlaw-13766	86	1	10	10	NUM
taxlaw-13766	86	2	see	see	VERB
taxlaw-13766	86	3	michael	michael	PROPN
taxlaw-13766	86	4	lewis	lewis	PROPN
taxlaw-13766	86	5	,	,	PUNCT
taxlaw-13766	86	6	moneyball	moneyball	NOUN
taxlaw-13766	86	7	:	:	PUNCT
taxlaw-13766	86	8	the	the	DET
taxlaw-13766	86	9	art	art	NOUN
taxlaw-13766	86	10	of	of	ADP
taxlaw-13766	86	11	winning	win	VERB
taxlaw-13766	86	12	an	an	DET
taxlaw-13766	86	13	unfair	unfair	ADJ
taxlaw-13766	86	14	game	game	NOUN
taxlaw-13766	86	15	(	(	PUNCT
taxlaw-13766	86	16	2003	2003	NUM
taxlaw-13766	86	17	)	)	PUNCT
taxlaw-13766	86	18	.	.	PUNCT
taxlaw-13766	87	1	http://www.matthewcornell.org/blog/2007/7/30/whats-your-feed-reading-speed.html#1	http://www.matthewcornell.org/blog/2007/7/30/whats-your-feed-reading-speed.html#1	PROPN
taxlaw-13766	87	2	http://www.matthewcornell.org/blog/2007/7/30/whats-your-feed-reading-speed.html#1	http://www.matthewcornell.org/blog/2007/7/30/whats-your-feed-reading-speed.html#1	PROPN
taxlaw-13766	87	3	https://www.lifehack.org/884896/why-is-it-important-that-goals-be-measurable	https://www.lifehack.org/884896/why-is-it-important-that-goals-be-measurable	PROPN
taxlaw-13766	87	4	http://www.whatmatters.com/	http://www.whatmatters.com/	NOUN
taxlaw-13766	87	5	90	90	NUM
taxlaw-13766	87	6	columbia	columbia	PROPN
taxlaw-13766	87	7	journal	journal	PROPN
taxlaw-13766	87	8	of	of	ADP
taxlaw-13766	87	9	tax	tax	NOUN
taxlaw-13766	87	10	law	law	NOUN
taxlaw-13766	88	1	[	[	X
taxlaw-13766	88	2	vol	vol	NOUN
taxlaw-13766	88	3	.	.	PUNCT
taxlaw-13766	89	1	16:2	16:2	NUM
taxlaw-13766	89	2	after	after	SCONJ
taxlaw-13766	89	3	fitbit	fitbit	NOUN
taxlaw-13766	89	4	revolutionized	revolutionize	VERB
taxlaw-13766	89	5	the	the	DET
taxlaw-13766	89	6	pedometer	pedometer	NOUN
taxlaw-13766	89	7	,	,	PUNCT
taxlaw-13766	89	8	wrist	wrist	NOUN
taxlaw-13766	89	9	adornments	adornment	NOUN
taxlaw-13766	89	10	that	that	PRON
taxlaw-13766	89	11	measure	measure	VERB
taxlaw-13766	89	12	our	our	PRON
taxlaw-13766	89	13	steps	step	NOUN
taxlaw-13766	89	14	have	have	AUX
taxlaw-13766	89	15	largely	largely	ADV
taxlaw-13766	89	16	replaced	replace	VERB
taxlaw-13766	89	17	traditional	traditional	ADJ
taxlaw-13766	89	18	watches.11	watches.11	NOUN
taxlaw-13766	89	19	the	the	DET
taxlaw-13766	89	20	impulse	impulse	NOUN
taxlaw-13766	89	21	to	to	PART
taxlaw-13766	89	22	measure	measure	VERB
taxlaw-13766	89	23	and	and	CCONJ
taxlaw-13766	89	24	track	track	NOUN
taxlaw-13766	89	25	is	be	AUX
taxlaw-13766	89	26	not	not	PART
taxlaw-13766	89	27	without	without	ADP
taxlaw-13766	89	28	support	support	NOUN
taxlaw-13766	89	29	.	.	PUNCT
taxlaw-13766	90	1	business	business	NOUN
taxlaw-13766	90	2	professor	professor	NOUN
taxlaw-13766	90	3	bill	bill	PROPN
taxlaw-13766	90	4	tayler	tayler	PROPN
taxlaw-13766	90	5	contends	contend	VERB
taxlaw-13766	90	6	that	that	SCONJ
taxlaw-13766	90	7	“	"	PUNCT
taxlaw-13766	90	8	[	[	PRON
taxlaw-13766	90	9	h]umans	h]uman	NOUN
taxlaw-13766	90	10	are	be	AUX
taxlaw-13766	90	11	hardwired	hardwired	ADJ
taxlaw-13766	90	12	to	to	PART
taxlaw-13766	90	13	respond	respond	VERB
taxlaw-13766	90	14	to	to	ADP
taxlaw-13766	90	15	what	what	PRON
taxlaw-13766	90	16	is	be	AUX
taxlaw-13766	90	17	being	be	AUX
taxlaw-13766	90	18	measured	measure	VERB
taxlaw-13766	90	19	because	because	SCONJ
taxlaw-13766	90	20	if	if	SCONJ
taxlaw-13766	90	21	it	it	PRON
taxlaw-13766	90	22	’s	’s	AUX
taxlaw-13766	90	23	being	be	AUX
taxlaw-13766	90	24	measured	measure	VERB
taxlaw-13766	90	25	,	,	PUNCT
taxlaw-13766	90	26	it	it	PRON
taxlaw-13766	90	27	feels	feel	VERB
taxlaw-13766	90	28	like	like	SCONJ
taxlaw-13766	90	29	it	it	PRON
taxlaw-13766	90	30	matters	matter	VERB
taxlaw-13766	90	31	.	.	PUNCT
taxlaw-13766	91	1	”12	”12	PROPN
taxlaw-13766	91	2	the	the	DET
taxlaw-13766	91	3	rise	rise	NOUN
taxlaw-13766	91	4	of	of	ADP
taxlaw-13766	91	5	fitbit	fitbit	NOUN
taxlaw-13766	91	6	offers	offer	VERB
taxlaw-13766	91	7	one	one	NUM
taxlaw-13766	91	8	data	data	NOUN
taxlaw-13766	91	9	point	point	NOUN
taxlaw-13766	91	10	:	:	PUNCT
taxlaw-13766	91	11	the	the	DET
taxlaw-13766	91	12	act	act	NOUN
taxlaw-13766	91	13	of	of	ADP
taxlaw-13766	91	14	wearing	wear	VERB
taxlaw-13766	91	15	a	a	DET
taxlaw-13766	91	16	pedometer	pedometer	NOUN
taxlaw-13766	91	17	,	,	PUNCT
taxlaw-13766	91	18	even	even	ADV
taxlaw-13766	91	19	if	if	SCONJ
taxlaw-13766	91	20	the	the	DET
taxlaw-13766	91	21	user	user	NOUN
taxlaw-13766	91	22	did	do	AUX
taxlaw-13766	91	23	not	not	PART
taxlaw-13766	91	24	look	look	VERB
taxlaw-13766	91	25	at	at	ADP
taxlaw-13766	91	26	it	it	PRON
taxlaw-13766	91	27	,	,	PUNCT
taxlaw-13766	91	28	increased	increase	VERB
taxlaw-13766	91	29	daily	daily	ADJ
taxlaw-13766	91	30	step	step	NOUN
taxlaw-13766	91	31	counts.13	counts.13	NOUN
taxlaw-13766	91	32	hybrid	hybrid	ADJ
taxlaw-13766	91	33	car	car	NOUN
taxlaw-13766	91	34	owners	owner	NOUN
taxlaw-13766	91	35	experienced	experience	VERB
taxlaw-13766	91	36	a	a	DET
taxlaw-13766	91	37	similar	similar	ADJ
taxlaw-13766	91	38	phenomenon	phenomenon	NOUN
taxlaw-13766	91	39	when	when	SCONJ
taxlaw-13766	91	40	their	their	PRON
taxlaw-13766	91	41	dashboards	dashboard	NOUN
taxlaw-13766	91	42	began	begin	VERB
taxlaw-13766	91	43	displaying	display	VERB
taxlaw-13766	91	44	fuel	fuel	NOUN
taxlaw-13766	91	45	efficiency	efficiency	NOUN
taxlaw-13766	91	46	,	,	PUNCT
taxlaw-13766	91	47	triggering	trigger	VERB
taxlaw-13766	91	48	subtle	subtle	ADJ
taxlaw-13766	91	49	incentives	incentive	NOUN
taxlaw-13766	91	50	to	to	PART
taxlaw-13766	91	51	adjust	adjust	VERB
taxlaw-13766	91	52	their	their	PRON
taxlaw-13766	91	53	driving	driving	NOUN
taxlaw-13766	91	54	in	in	ADP
taxlaw-13766	91	55	order	order	NOUN
taxlaw-13766	91	56	to	to	PART
taxlaw-13766	91	57	keep	keep	VERB
taxlaw-13766	91	58	the	the	DET
taxlaw-13766	91	59	number	number	NOUN
taxlaw-13766	91	60	up.14	up.14	PROPN
taxlaw-13766	91	61	psychology	psychology	NOUN
taxlaw-13766	91	62	calls	call	VERB
taxlaw-13766	91	63	this	this	PRON
taxlaw-13766	91	64	the	the	DET
taxlaw-13766	91	65	hawthorne	hawthorne	ADJ
taxlaw-13766	91	66	effect	effect	NOUN
taxlaw-13766	91	67	:	:	PUNCT
taxlaw-13766	91	68	the	the	DET
taxlaw-13766	91	69	phenomenon	phenomenon	NOUN
taxlaw-13766	91	70	that	that	SCONJ
taxlaw-13766	91	71	awareness	awareness	NOUN
taxlaw-13766	91	72	of	of	ADP
taxlaw-13766	91	73	a	a	DET
taxlaw-13766	91	74	measurement	measurement	NOUN
taxlaw-13766	91	75	alone	alone	ADV
taxlaw-13766	91	76	causes	cause	VERB
taxlaw-13766	91	77	an	an	DET
taxlaw-13766	91	78	increase	increase	NOUN
taxlaw-13766	91	79	in	in	ADP
taxlaw-13766	91	80	performance	performance	NOUN
taxlaw-13766	91	81	with	with	ADP
taxlaw-13766	91	82	respect	respect	NOUN
taxlaw-13766	91	83	to	to	ADP
taxlaw-13766	91	84	the	the	DET
taxlaw-13766	91	85	measure.15	measure.15	NOUN
taxlaw-13766	91	86	the	the	DET
taxlaw-13766	91	87	power	power	NOUN
taxlaw-13766	91	88	of	of	ADP
taxlaw-13766	91	89	measurement	measurement	NOUN
taxlaw-13766	91	90	to	to	PART
taxlaw-13766	91	91	motivate	motivate	VERB
taxlaw-13766	91	92	change	change	NOUN
taxlaw-13766	91	93	also	also	ADV
taxlaw-13766	91	94	extends	extend	VERB
taxlaw-13766	91	95	to	to	ADP
taxlaw-13766	91	96	government	government	NOUN
taxlaw-13766	91	97	.	.	PUNCT
taxlaw-13766	92	1	take	take	VERB
taxlaw-13766	92	2	poverty	poverty	NOUN
taxlaw-13766	92	3	:	:	PUNCT
taxlaw-13766	92	4	in	in	ADP
taxlaw-13766	92	5	1963	1963	NUM
taxlaw-13766	92	6	,	,	PUNCT
taxlaw-13766	92	7	food	food	NOUN
taxlaw-13766	92	8	economist	economist	NOUN
taxlaw-13766	92	9	mollie	mollie	PROPN
taxlaw-13766	92	10	orshansky	orshansky	PROPN
taxlaw-13766	92	11	developed	develop	VERB
taxlaw-13766	92	12	a	a	DET
taxlaw-13766	92	13	new	new	ADJ
taxlaw-13766	92	14	measure	measure	NOUN
taxlaw-13766	92	15	of	of	ADP
taxlaw-13766	92	16	poverty	poverty	NOUN
taxlaw-13766	92	17	levels	level	NOUN
taxlaw-13766	92	18	for	for	ADP
taxlaw-13766	92	19	the	the	DET
taxlaw-13766	92	20	social	social	ADJ
taxlaw-13766	92	21	security	security	NOUN
taxlaw-13766	92	22	administration	administration	NOUN
taxlaw-13766	92	23	based	base	VERB
taxlaw-13766	92	24	on	on	ADP
taxlaw-13766	92	25	family	family	NOUN
taxlaw-13766	92	26	size	size	NOUN
taxlaw-13766	92	27	;	;	PUNCT
taxlaw-13766	92	28	in	in	ADP
taxlaw-13766	92	29	1965	1965	NUM
taxlaw-13766	92	30	,	,	PUNCT
taxlaw-13766	92	31	the	the	DET
taxlaw-13766	92	32	office	office	NOUN
taxlaw-13766	92	33	of	of	ADP
taxlaw-13766	92	34	economic	economic	ADJ
taxlaw-13766	92	35	opportunity	opportunity	NOUN
taxlaw-13766	92	36	,	,	PUNCT
taxlaw-13766	92	37	the	the	DET
taxlaw-13766	92	38	government	government	NOUN
taxlaw-13766	92	39	lead	lead	VERB
taxlaw-13766	92	40	for	for	ADP
taxlaw-13766	92	41	president	president	PROPN
taxlaw-13766	92	42	johnson	johnson	PROPN
taxlaw-13766	92	43	’s	’s	PART
taxlaw-13766	92	44	newly	newly	ADV
taxlaw-13766	92	45	declared	declare	VERB
taxlaw-13766	92	46	war	war	NOUN
taxlaw-13766	92	47	on	on	ADP
taxlaw-13766	92	48	poverty	poverty	NOUN
taxlaw-13766	92	49	,	,	PUNCT
taxlaw-13766	92	50	adopted	adopt	VERB
taxlaw-13766	92	51	orshansky	orshansky	ADJ
taxlaw-13766	92	52	’s	’s	PART
taxlaw-13766	92	53	poverty	poverty	NOUN
taxlaw-13766	92	54	thresholds	threshold	NOUN
taxlaw-13766	92	55	;	;	PUNCT
taxlaw-13766	92	56	and	and	CCONJ
taxlaw-13766	92	57	in	in	ADP
taxlaw-13766	92	58	1969	1969	NUM
taxlaw-13766	92	59	,	,	PUNCT
taxlaw-13766	92	60	orshanky	orshanky	PROPN
taxlaw-13766	92	61	’s	’s	PART
taxlaw-13766	92	62	calculations	calculation	NOUN
taxlaw-13766	92	63	became	become	VERB
taxlaw-13766	92	64	the	the	DET
taxlaw-13766	92	65	government	government	NOUN
taxlaw-13766	92	66	’s	’s	PART
taxlaw-13766	92	67	first	first	ADJ
taxlaw-13766	92	68	official	official	ADJ
taxlaw-13766	92	69	statistical	statistical	ADJ
taxlaw-13766	92	70	definition	definition	NOUN
taxlaw-13766	92	71	—	—	PUNCT
taxlaw-13766	92	72	what	what	PRON
taxlaw-13766	92	73	we	we	PRON
taxlaw-13766	92	74	now	now	ADV
taxlaw-13766	92	75	call	call	VERB
taxlaw-13766	92	76	the	the	DET
taxlaw-13766	92	77	official	official	ADJ
taxlaw-13766	92	78	poverty	poverty	NOUN
taxlaw-13766	92	79	measure.16	measure.16	PROPN
taxlaw-13766	92	80	while	while	SCONJ
taxlaw-13766	92	81	modern	modern	ADJ
taxlaw-13766	92	82	debates	debate	NOUN
taxlaw-13766	92	83	rage	rage	VERB
taxlaw-13766	92	84	on	on	ADP
taxlaw-13766	92	85	the	the	DET
taxlaw-13766	92	86	long	long	ADJ
taxlaw-13766	92	87	-	-	PUNCT
taxlaw-13766	92	88	term	term	NOUN
taxlaw-13766	92	89	success	success	NOUN
taxlaw-13766	92	90	of	of	ADP
taxlaw-13766	92	91	anti	anti	ADJ
taxlaw-13766	92	92	-	-	ADJ
taxlaw-13766	92	93	poverty	poverty	ADJ
taxlaw-13766	92	94	efforts,17	efforts,17	NOUN
taxlaw-13766	92	95	national	national	ADJ
taxlaw-13766	92	96	poverty	poverty	NOUN
taxlaw-13766	92	97	rates	rate	NOUN
taxlaw-13766	92	98	fell	fall	VERB
taxlaw-13766	92	99	significantly	significantly	ADV
taxlaw-13766	92	100	during	during	ADP
taxlaw-13766	92	101	the	the	DET
taxlaw-13766	92	102	first	first	ADJ
taxlaw-13766	92	103	years	year	NOUN
taxlaw-13766	92	104	of	of	ADP
taxlaw-13766	92	105	the	the	DET
taxlaw-13766	92	106	war	war	NOUN
taxlaw-13766	92	107	on	on	ADP
taxlaw-13766	92	108	poverty	poverty	NOUN
taxlaw-13766	92	109	,	,	PUNCT
taxlaw-13766	92	110	from	from	ADP
taxlaw-13766	92	111	15.6	15.6	NUM
taxlaw-13766	92	112	%	%	NOUN
taxlaw-13766	92	113	in	in	ADP
taxlaw-13766	92	114	1965	1965	NUM
taxlaw-13766	92	115	to	to	ADP
taxlaw-13766	92	116	11.9	11.9	NUM
taxlaw-13766	92	117	%	%	NOUN
taxlaw-13766	92	118	in	in	ADP
taxlaw-13766	92	119	1972.18	1972.18	NUM
taxlaw-13766	92	120	but	but	CCONJ
taxlaw-13766	92	121	there	there	PRON
taxlaw-13766	92	122	is	be	VERB
taxlaw-13766	92	123	a	a	DET
taxlaw-13766	92	124	flipside	flipside	NOUN
taxlaw-13766	92	125	to	to	ADP
taxlaw-13766	92	126	fixating	fixate	VERB
taxlaw-13766	92	127	too	too	ADV
taxlaw-13766	92	128	much	much	ADV
taxlaw-13766	92	129	on	on	ADP
taxlaw-13766	92	130	what	what	PRON
taxlaw-13766	92	131	we	we	PRON
taxlaw-13766	92	132	measure	measure	VERB
taxlaw-13766	92	133	,	,	PUNCT
taxlaw-13766	92	134	which	which	PRON
taxlaw-13766	92	135	is	be	AUX
taxlaw-13766	92	136	that	that	SCONJ
taxlaw-13766	92	137	we	we	PRON
taxlaw-13766	92	138	can	can	AUX
taxlaw-13766	92	139	remain	remain	VERB
taxlaw-13766	92	140	unaware	unaware	ADJ
taxlaw-13766	92	141	or	or	CCONJ
taxlaw-13766	92	142	lose	lose	VERB
taxlaw-13766	92	143	sight	sight	NOUN
taxlaw-13766	92	144	of	of	ADP
taxlaw-13766	92	145	that	that	PRON
taxlaw-13766	92	146	which	which	PRON
taxlaw-13766	92	147	we	we	PRON
taxlaw-13766	92	148	do	do	VERB
taxlaw-13766	92	149	not	not	PART
taxlaw-13766	92	150	.	.	PUNCT
taxlaw-13766	93	1	business	business	NOUN
taxlaw-13766	93	2	leaders	leader	NOUN
taxlaw-13766	93	3	11	11	NUM
taxlaw-13766	93	4	see	see	VERB
taxlaw-13766	93	5	camille	camille	PROPN
taxlaw-13766	93	6	gonzalez	gonzalez	PROPN
taxlaw-13766	93	7	,	,	PUNCT
taxlaw-13766	93	8	how	how	SCONJ
taxlaw-13766	93	9	fitbit	fitbit	NOUN
taxlaw-13766	93	10	made	make	VERB
taxlaw-13766	93	11	the	the	DET
taxlaw-13766	93	12	pedometer	pedometer	NOUN
taxlaw-13766	93	13	cool	cool	ADJ
taxlaw-13766	93	14	(	(	PUNCT
taxlaw-13766	93	15	again	again	ADV
taxlaw-13766	93	16	?	?	PUNCT
taxlaw-13766	93	17	)	)	PUNCT
taxlaw-13766	93	18	,	,	PUNCT
taxlaw-13766	93	19	medium	medium	NOUN
taxlaw-13766	93	20	(	(	PUNCT
taxlaw-13766	93	21	aug	aug	PROPN
taxlaw-13766	93	22	.	.	PROPN
taxlaw-13766	93	23	21	21	NUM
taxlaw-13766	93	24	,	,	PUNCT
taxlaw-13766	93	25	2018	2018	NUM
taxlaw-13766	93	26	)	)	PUNCT
taxlaw-13766	93	27	,	,	PUNCT
taxlaw-13766	93	28	https://medium.com/@camillegonzalez/how-fitbit-made-the-pedometer-cool-again-f8da4c03a6a4	https://medium.com/@camillegonzalez/how-fitbit-made-the-pedometer-cool-again-f8da4c03a6a4	X
taxlaw-13766	94	1	[	[	X
taxlaw-13766	94	2	https://perma.cc/8txx-hmwe	https://perma.cc/8txx-hmwe	X
taxlaw-13766	94	3	]	]	X
taxlaw-13766	94	4	.	.	PUNCT
taxlaw-13766	94	5	12	12	NUM
taxlaw-13766	94	6	christie	christie	PROPN
taxlaw-13766	94	7	allen	allen	PROPN
taxlaw-13766	94	8	,	,	PUNCT
taxlaw-13766	94	9	wearing	wear	VERB
taxlaw-13766	94	10	a	a	DET
taxlaw-13766	94	11	pedometer	pedometer	NOUN
taxlaw-13766	94	12	—	—	PUNCT
taxlaw-13766	94	13	even	even	ADV
taxlaw-13766	94	14	if	if	SCONJ
taxlaw-13766	94	15	you	you	PRON
taxlaw-13766	94	16	do	do	AUX
taxlaw-13766	94	17	n’t	not	PART
taxlaw-13766	94	18	look	look	VERB
taxlaw-13766	94	19	at	at	ADP
taxlaw-13766	94	20	it	it	PRON
taxlaw-13766	94	21	—	—	PUNCT
taxlaw-13766	94	22	may	may	AUX
taxlaw-13766	94	23	boost	boost	VERB
taxlaw-13766	94	24	step	step	NOUN
taxlaw-13766	94	25	counts	count	NOUN
taxlaw-13766	94	26	,	,	PUNCT
taxlaw-13766	94	27	byu	byu	PROPN
taxlaw-13766	94	28	marriott	marriott	PROPN
taxlaw-13766	94	29	sch	sch	PROPN
taxlaw-13766	94	30	.	.	PROPN
taxlaw-13766	94	31	of	of	ADP
taxlaw-13766	94	32	bus	bus	NOUN
taxlaw-13766	94	33	.	.	PUNCT
taxlaw-13766	95	1	fac	fac	PROPN
taxlaw-13766	95	2	.	.	PUNCT
taxlaw-13766	96	1	rsch	rsch	PROPN
taxlaw-13766	96	2	.	.	PUNCT
taxlaw-13766	97	1	(	(	PUNCT
taxlaw-13766	97	2	oct	oct	PROPN
taxlaw-13766	97	3	.	.	PROPN
taxlaw-13766	97	4	28	28	NUM
taxlaw-13766	97	5	,	,	PUNCT
taxlaw-13766	97	6	2022	2022	NUM
taxlaw-13766	97	7	)	)	PUNCT
taxlaw-13766	97	8	https://marriott.byu.edu/stories/facultyresearch/wearing-a-pedometer-even-if-you-dont-look-at-it-may-boost-step-counts	https://marriott.byu.edu/stories/facultyresearch/wearing-a-pedometer-even-if-you-dont-look-at-it-may-boost-step-count	NOUN
taxlaw-13766	98	1	[	[	X
taxlaw-13766	98	2	https://perma.cc/sg3c-mahx	https://perma.cc/sg3c-mahx	NOUN
taxlaw-13766	98	3	]	]	X
taxlaw-13766	98	4	.	.	PUNCT
taxlaw-13766	99	1	13	13	NUM
taxlaw-13766	99	2	william	william	PROPN
taxlaw-13766	99	3	tayler	tayler	PROPN
taxlaw-13766	99	4	et	et	PROPN
taxlaw-13766	99	5	al	al	PROPN
taxlaw-13766	99	6	.	.	PROPN
taxlaw-13766	99	7	,	,	PUNCT
taxlaw-13766	99	8	the	the	DET
taxlaw-13766	99	9	effect	effect	NOUN
taxlaw-13766	99	10	of	of	ADP
taxlaw-13766	99	11	wearable	wearable	ADJ
taxlaw-13766	99	12	activity	activity	NOUN
taxlaw-13766	99	13	monitor	monitor	NOUN
taxlaw-13766	99	14	presence	presence	NOUN
taxlaw-13766	99	15	on	on	ADP
taxlaw-13766	99	16	step	step	NOUN
taxlaw-13766	99	17	counts	count	NOUN
taxlaw-13766	99	18	,	,	PUNCT
taxlaw-13766	99	19	46(4	46(4	NOUN
taxlaw-13766	99	20	)	)	PUNCT
taxlaw-13766	99	21	amer	amer	PROPN
taxlaw-13766	99	22	.	.	PUNCT
taxlaw-13766	100	1	j.	j.	PROPN
taxlaw-13766	100	2	health	health	PROPN
taxlaw-13766	100	3	behav	behav	PROPN
taxlaw-13766	100	4	.	.	PUNCT
taxlaw-13766	101	1	347	347	NUM
taxlaw-13766	101	2	(	(	PUNCT
taxlaw-13766	101	3	2022	2022	NUM
taxlaw-13766	101	4	)	)	PUNCT
taxlaw-13766	101	5	.	.	PUNCT
taxlaw-13766	102	1	14	14	NUM
taxlaw-13766	102	2	see	see	VERB
taxlaw-13766	102	3	michael	michael	PROPN
taxlaw-13766	102	4	rosenwald	rosenwald	PROPN
taxlaw-13766	102	5	,	,	PUNCT
taxlaw-13766	102	6	for	for	ADP
taxlaw-13766	102	7	hybrid	hybrid	ADJ
taxlaw-13766	102	8	drivers	driver	NOUN
taxlaw-13766	102	9	,	,	PUNCT
taxlaw-13766	102	10	every	every	DET
taxlaw-13766	102	11	trip	trip	NOUN
taxlaw-13766	102	12	is	be	AUX
taxlaw-13766	102	13	a	a	DET
taxlaw-13766	102	14	race	race	NOUN
taxlaw-13766	102	15	for	for	ADP
taxlaw-13766	102	16	fuel	fuel	NOUN
taxlaw-13766	102	17	efficiency	efficiency	NOUN
taxlaw-13766	102	18	,	,	PUNCT
taxlaw-13766	102	19	wash	wash	NOUN
taxlaw-13766	102	20	.	.	PUNCT
taxlaw-13766	103	1	post	post	NOUN
taxlaw-13766	103	2	(	(	PUNCT
taxlaw-13766	103	3	may	may	PROPN
taxlaw-13766	103	4	26	26	NUM
taxlaw-13766	103	5	,	,	PUNCT
taxlaw-13766	103	6	2008	2008	NUM
taxlaw-13766	103	7	)	)	PUNCT
taxlaw-13766	103	8	.	.	PUNCT
taxlaw-13766	104	1	energy	energy	NOUN
taxlaw-13766	104	2	scholar	scholar	NOUN
taxlaw-13766	104	3	sarah	sarah	PROPN
taxlaw-13766	104	4	darby	darby	PROPN
taxlaw-13766	104	5	explained	explain	VERB
taxlaw-13766	104	6	that	that	SCONJ
taxlaw-13766	104	7	“	"	PUNCT
taxlaw-13766	104	8	[	[	X
taxlaw-13766	104	9	o]nce	o]nce	NOUN
taxlaw-13766	104	10	you	you	PRON
taxlaw-13766	104	11	start	start	VERB
taxlaw-13766	104	12	making	make	VERB
taxlaw-13766	104	13	fuel	fuel	NOUN
taxlaw-13766	104	14	consumption	consumption	NOUN
taxlaw-13766	104	15	more	more	ADV
taxlaw-13766	104	16	visible	visible	ADJ
taxlaw-13766	104	17	,	,	PUNCT
taxlaw-13766	104	18	you	you	PRON
taxlaw-13766	104	19	have	have	VERB
taxlaw-13766	104	20	something	something	PRON
taxlaw-13766	104	21	that	that	PRON
taxlaw-13766	104	22	comes	come	VERB
taxlaw-13766	104	23	to	to	ADP
taxlaw-13766	104	24	the	the	DET
taxlaw-13766	104	25	forefront	forefront	NOUN
taxlaw-13766	104	26	of	of	ADP
taxlaw-13766	104	27	people	people	NOUN
taxlaw-13766	104	28	's	's	PART
taxlaw-13766	104	29	minds	mind	NOUN
taxlaw-13766	104	30	instead	instead	ADV
taxlaw-13766	104	31	of	of	ADP
taxlaw-13766	104	32	lurking	lurk	VERB
taxlaw-13766	104	33	in	in	ADP
taxlaw-13766	104	34	the	the	DET
taxlaw-13766	104	35	background	background	NOUN
taxlaw-13766	104	36	.	.	PUNCT
taxlaw-13766	104	37	”	"	PUNCT
taxlaw-13766	105	1	i	i	PRON
taxlaw-13766	105	2	d.	d.	PROPN
taxlaw-13766	105	3	15	15	NUM
taxlaw-13766	105	4	see	see	VERB
taxlaw-13766	105	5	jim	jim	PROPN
taxlaw-13766	105	6	mccambridge	mccambridge	VERB
taxlaw-13766	105	7	et	et	PROPN
taxlaw-13766	105	8	al	al	PROPN
taxlaw-13766	105	9	.	.	PROPN
taxlaw-13766	105	10	,	,	PUNCT
taxlaw-13766	105	11	systematic	systematic	ADJ
taxlaw-13766	105	12	review	review	NOUN
taxlaw-13766	105	13	of	of	ADP
taxlaw-13766	105	14	the	the	DET
taxlaw-13766	105	15	hawthorne	hawthorne	ADJ
taxlaw-13766	105	16	effect	effect	NOUN
taxlaw-13766	105	17	:	:	PUNCT
taxlaw-13766	105	18	new	new	ADJ
taxlaw-13766	105	19	concepts	concept	NOUN
taxlaw-13766	105	20	are	be	AUX
taxlaw-13766	105	21	needed	need	VERB
taxlaw-13766	105	22	to	to	PART
taxlaw-13766	105	23	study	study	VERB
taxlaw-13766	105	24	research	research	NOUN
taxlaw-13766	105	25	participation	participation	NOUN
taxlaw-13766	105	26	effects	effect	NOUN
taxlaw-13766	105	27	,	,	PUNCT
taxlaw-13766	105	28	67	67	NUM
taxlaw-13766	105	29	j.	j.	PROPN
taxlaw-13766	105	30	clinical	clinical	PROPN
taxlaw-13766	105	31	epidemiology	epidemiology	NOUN
taxlaw-13766	105	32	267	267	NUM
taxlaw-13766	105	33	,	,	PUNCT
taxlaw-13766	105	34	267	267	NUM
taxlaw-13766	105	35	(	(	PUNCT
taxlaw-13766	105	36	2014	2014	NUM
taxlaw-13766	105	37	)	)	PUNCT
taxlaw-13766	105	38	.	.	PUNCT
taxlaw-13766	106	1	16	16	NUM
taxlaw-13766	106	2	gordon	gordon	PROPN
taxlaw-13766	106	3	fisher	fisher	PROPN
taxlaw-13766	106	4	,	,	PUNCT
taxlaw-13766	106	5	remembering	remember	VERB
taxlaw-13766	106	6	mollie	mollie	PROPN
taxlaw-13766	106	7	orshansky	orshansky	PROPN
taxlaw-13766	106	8	—	—	PUNCT
taxlaw-13766	106	9	the	the	DET
taxlaw-13766	106	10	developer	developer	NOUN
taxlaw-13766	106	11	of	of	ADP
taxlaw-13766	106	12	the	the	DET
taxlaw-13766	106	13	poverty	poverty	NOUN
taxlaw-13766	106	14	thresholds	threshold	NOUN
taxlaw-13766	106	15	,	,	PUNCT
taxlaw-13766	106	16	68(3	68(3	ADJ
taxlaw-13766	106	17	)	)	PUNCT
taxlaw-13766	106	18	soc	soc	NOUN
taxlaw-13766	106	19	.	.	PUNCT
taxlaw-13766	107	1	sec	sec	PROPN
taxlaw-13766	107	2	.	.	PROPN
taxlaw-13766	107	3	bull	bull	PROPN
taxlaw-13766	107	4	.	.	PUNCT
taxlaw-13766	108	1	(	(	PUNCT
taxlaw-13766	108	2	dec	dec	PROPN
taxlaw-13766	108	3	.	.	PROPN
taxlaw-13766	108	4	,	,	PUNCT
taxlaw-13766	108	5	2008	2008	NUM
taxlaw-13766	108	6	)	)	PUNCT
taxlaw-13766	108	7	,	,	PUNCT
taxlaw-13766	108	8	https://www.ssa.gov/policy/docs/ssb/v68n3/v68n3p79.html	https://www.ssa.gov/policy/docs/ssb/v68n3/v68n3p79.html	VERB
taxlaw-13766	109	1	[	[	X
taxlaw-13766	109	2	perma.cc/28dy-5fc7	perma.cc/28dy-5fc7	X
taxlaw-13766	109	3	]	]	X
taxlaw-13766	109	4	.	.	PUNCT
taxlaw-13766	110	1	17	17	NUM
taxlaw-13766	110	2	compare	compare	VERB
taxlaw-13766	110	3	matthew	matthew	PROPN
taxlaw-13766	110	4	desmond	desmond	PROPN
taxlaw-13766	110	5	,	,	PUNCT
taxlaw-13766	110	6	why	why	SCONJ
taxlaw-13766	110	7	poverty	poverty	NOUN
taxlaw-13766	110	8	persists	persist	VERB
taxlaw-13766	110	9	in	in	ADP
taxlaw-13766	110	10	america	america	PROPN
taxlaw-13766	110	11	,	,	PUNCT
taxlaw-13766	110	12	n.y	n.y	PROPN
taxlaw-13766	110	13	.	.	PROPN
taxlaw-13766	110	14	times	times	PROPN
taxlaw-13766	110	15	mag	mag	PROPN
taxlaw-13766	110	16	.	.	PUNCT
taxlaw-13766	111	1	(	(	PUNCT
taxlaw-13766	111	2	apr	apr	NOUN
taxlaw-13766	111	3	.	.	PROPN
taxlaw-13766	111	4	3	3	NUM
taxlaw-13766	111	5	,	,	PUNCT
taxlaw-13766	111	6	2023	2023	NUM
taxlaw-13766	111	7	)	)	PUNCT
taxlaw-13766	112	1	,	,	PUNCT
taxlaw-13766	112	2	https://www.nytimes.com/2023/03/09/magazine/poverty-by-america-matthew-desmond.html	https://www.nytimes.com/2023/03/09/magazine/poverty-by-america-matthew-desmond.html	PROPN
taxlaw-13766	112	3	with	with	ADP
taxlaw-13766	112	4	dylan	dylan	PROPN
taxlaw-13766	112	5	matthews	matthews	PROPN
taxlaw-13766	112	6	,	,	PUNCT
taxlaw-13766	112	7	why	why	SCONJ
taxlaw-13766	112	8	even	even	ADV
taxlaw-13766	112	9	brilliant	brilliant	ADJ
taxlaw-13766	112	10	scholars	scholar	NOUN
taxlaw-13766	112	11	misunderstand	misunderstand	VERB
taxlaw-13766	112	12	poverty	poverty	NOUN
taxlaw-13766	112	13	in	in	ADP
taxlaw-13766	112	14	america	america	PROPN
taxlaw-13766	112	15	,	,	PUNCT
taxlaw-13766	112	16	vox	vox	PROPN
taxlaw-13766	112	17	,	,	PUNCT
taxlaw-13766	112	18	(	(	PUNCT
taxlaw-13766	112	19	mar	mar	PROPN
taxlaw-13766	112	20	.	.	PROPN
taxlaw-13766	112	21	10	10	NUM
taxlaw-13766	112	22	,	,	PUNCT
taxlaw-13766	112	23	2023	2023	NUM
taxlaw-13766	112	24	)	)	PUNCT
taxlaw-13766	112	25	https://www.vox.com/future-perfect/2023/3/10/23632910/poverty-official-supplementalrelative-absolute-measure-desmond	https://www.vox.com/future-perfect/2023/3/10/23632910/poverty-official-supplementalrelative-absolute-measure-desmond	NOUN
taxlaw-13766	113	1	[	[	X
taxlaw-13766	113	2	https://perma.cc/c6cd-7xy4	https://perma.cc/c6cd-7xy4	NOUN
taxlaw-13766	113	3	]	]	X
taxlaw-13766	113	4	.	.	PUNCT
taxlaw-13766	114	1	18	18	NUM
taxlaw-13766	114	2	see	see	VERB
taxlaw-13766	114	3	robert	robert	PROPN
taxlaw-13766	114	4	haveman	haveman	PROPN
taxlaw-13766	114	5	et	et	PROPN
taxlaw-13766	114	6	al	al	PROPN
taxlaw-13766	114	7	.	.	PROPN
taxlaw-13766	114	8	,	,	PUNCT
taxlaw-13766	114	9	the	the	DET
taxlaw-13766	114	10	war	war	NOUN
taxlaw-13766	114	11	on	on	ADP
taxlaw-13766	114	12	poverty	poverty	NOUN
taxlaw-13766	114	13	:	:	PUNCT
taxlaw-13766	114	14	measurement	measurement	NOUN
taxlaw-13766	114	15	,	,	PUNCT
taxlaw-13766	114	16	trends	trend	NOUN
taxlaw-13766	114	17	,	,	PUNCT
taxlaw-13766	114	18	and	and	CCONJ
taxlaw-13766	114	19	policy	policy	NOUN
taxlaw-13766	114	20	,	,	PUNCT
taxlaw-13766	114	21	34(3	34(3	NUM
taxlaw-13766	114	22	)	)	PUNCT
taxlaw-13766	114	23	j.	j.	PROPN
taxlaw-13766	114	24	pol’y	pol’y	NOUN
taxlaw-13766	114	25	analysis	analysis	NOUN
taxlaw-13766	114	26	&	&	CCONJ
taxlaw-13766	114	27	mgmt	mgmt	PROPN
taxlaw-13766	114	28	.	.	PROPN
taxlaw-13766	115	1	593	593	NUM
taxlaw-13766	115	2	,	,	PUNCT
taxlaw-13766	115	3	600	600	NUM
taxlaw-13766	115	4	(	(	PUNCT
taxlaw-13766	115	5	2015	2015	NUM
taxlaw-13766	115	6	)	)	PUNCT
taxlaw-13766	115	7	.	.	PUNCT
taxlaw-13766	116	1	https://medium.com/@camillegonzalez/how-fitbit-made-the-pedometer-cool-again-f8da4c03a6a4	https://medium.com/@camillegonzalez/how-fitbit-made-the-pedometer-cool-again-f8da4c03a6a4	PROPN
taxlaw-13766	116	2	https://marriott.byu.edu/stories/faculty-research/wearing-a-pedometer-even-if-you-dont-look-at-it-may-boost-step-counts	https://marriott.byu.edu/stories/faculty-research/wearing-a-pedometer-even-if-you-dont-look-at-it-may-boost-step-counts	PROPN
taxlaw-13766	116	3	https://marriott.byu.edu/stories/faculty-research/wearing-a-pedometer-even-if-you-dont-look-at-it-may-boost-step-counts	https://marriott.byu.edu/stories/faculty-research/wearing-a-pedometer-even-if-you-dont-look-at-it-may-boost-step-counts	PROPN
taxlaw-13766	116	4	https://www.ssa.gov/policy/docs/ssb/v68n3/v68n3p79.html	https://www.ssa.gov/policy/docs/ssb/v68n3/v68n3p79.html	VERB
taxlaw-13766	116	5	https://www.nytimes.com/2023/03/09/magazine/poverty-by-america-matthew-desmond.html	https://www.nytimes.com/2023/03/09/magazine/poverty-by-america-matthew-desmond.html	PROPN
taxlaw-13766	116	6	https://www.vox.com/future-perfect/2023/3/10/23632910/poverty-official-supplemental-relative-absolute-measure-desmond	https://www.vox.com/future-perfect/2023/3/10/23632910/poverty-official-supplemental-relative-absolute-measure-desmond	INTJ
taxlaw-13766	116	7	https://www.vox.com/future-perfect/2023/3/10/23632910/poverty-official-supplemental-relative-absolute-measure-desmond	https://www.vox.com/future-perfect/2023/3/10/23632910/poverty-official-supplemental-relative-absolute-measure-desmond	NOUN
taxlaw-13766	116	8	2025	2025	NUM
taxlaw-13766	116	9	]	]	PUNCT
taxlaw-13766	116	10	the	the	DET
taxlaw-13766	116	11	tax	tax	NOUN
taxlaw-13766	116	12	redistribution	redistribution	NOUN
taxlaw-13766	116	13	gap	gap	NOUN
taxlaw-13766	116	14	91	91	NUM
taxlaw-13766	116	15	call	call	NOUN
taxlaw-13766	116	16	this	this	DET
taxlaw-13766	116	17	“	"	PUNCT
taxlaw-13766	116	18	measurement	measurement	NOUN
taxlaw-13766	116	19	myopia	myopia	NOUN
taxlaw-13766	116	20	.	.	PUNCT
taxlaw-13766	117	1	”19	”19	NOUN
taxlaw-13766	117	2	this	this	DET
taxlaw-13766	117	3	nearsightedness	nearsightedness	NOUN
taxlaw-13766	117	4	can	can	AUX
taxlaw-13766	117	5	also	also	ADV
taxlaw-13766	117	6	show	show	VERB
taxlaw-13766	117	7	up	up	ADP
taxlaw-13766	117	8	in	in	ADP
taxlaw-13766	117	9	government	government	NOUN
taxlaw-13766	117	10	programs	program	NOUN
taxlaw-13766	117	11	.	.	PUNCT
taxlaw-13766	118	1	since	since	SCONJ
taxlaw-13766	118	2	the	the	DET
taxlaw-13766	118	3	launch	launch	NOUN
taxlaw-13766	118	4	of	of	ADP
taxlaw-13766	118	5	the	the	DET
taxlaw-13766	118	6	oft	oft	ADV
taxlaw-13766	118	7	-	-	PUNCT
taxlaw-13766	118	8	maligned	malign	VERB
taxlaw-13766	118	9	no	no	DET
taxlaw-13766	118	10	child	child	NOUN
taxlaw-13766	118	11	left	leave	VERB
taxlaw-13766	118	12	behind	behind	ADP
taxlaw-13766	118	13	program	program	NOUN
taxlaw-13766	118	14	,	,	PUNCT
taxlaw-13766	118	15	the	the	DET
taxlaw-13766	118	16	emphasis	emphasis	NOUN
taxlaw-13766	118	17	on	on	ADP
taxlaw-13766	118	18	test	test	NOUN
taxlaw-13766	118	19	scores	score	NOUN
taxlaw-13766	118	20	in	in	ADP
taxlaw-13766	118	21	american	american	ADJ
taxlaw-13766	118	22	education	education	NOUN
taxlaw-13766	118	23	has	have	AUX
taxlaw-13766	118	24	resulted	result	VERB
taxlaw-13766	118	25	in	in	ADP
taxlaw-13766	118	26	a	a	DET
taxlaw-13766	118	27	decline	decline	NOUN
taxlaw-13766	118	28	in	in	ADP
taxlaw-13766	118	29	other	other	ADJ
taxlaw-13766	118	30	aspects	aspect	NOUN
taxlaw-13766	118	31	of	of	ADP
taxlaw-13766	118	32	teaching	teaching	NOUN
taxlaw-13766	118	33	and	and	CCONJ
taxlaw-13766	118	34	learning	learning	NOUN
taxlaw-13766	118	35	.	.	PUNCT
taxlaw-13766	119	1	public	public	ADJ
taxlaw-13766	119	2	schools	school	NOUN
taxlaw-13766	119	3	across	across	ADP
taxlaw-13766	119	4	the	the	DET
taxlaw-13766	119	5	country	country	NOUN
taxlaw-13766	119	6	have	have	AUX
taxlaw-13766	119	7	slashed	slash	VERB
taxlaw-13766	119	8	music	music	NOUN
taxlaw-13766	119	9	and	and	CCONJ
taxlaw-13766	119	10	arts	art	NOUN
taxlaw-13766	119	11	programs	program	NOUN
taxlaw-13766	119	12	to	to	PART
taxlaw-13766	119	13	leave	leave	VERB
taxlaw-13766	119	14	more	more	ADJ
taxlaw-13766	119	15	time	time	NOUN
taxlaw-13766	119	16	for	for	ADP
taxlaw-13766	119	17	reading	reading	NOUN
taxlaw-13766	119	18	,	,	PUNCT
taxlaw-13766	119	19	writing	writing	NOUN
taxlaw-13766	119	20	,	,	PUNCT
taxlaw-13766	119	21	and	and	CCONJ
taxlaw-13766	119	22	math;20	math;20	PROPN
taxlaw-13766	119	23	research	research	NOUN
taxlaw-13766	119	24	suggests	suggest	VERB
taxlaw-13766	119	25	that	that	SCONJ
taxlaw-13766	119	26	schools	school	NOUN
taxlaw-13766	119	27	that	that	PRON
taxlaw-13766	119	28	improve	improve	VERB
taxlaw-13766	119	29	standardized	standardized	ADJ
taxlaw-13766	119	30	test	test	NOUN
taxlaw-13766	119	31	scores	score	NOUN
taxlaw-13766	119	32	do	do	AUX
taxlaw-13766	119	33	not	not	PART
taxlaw-13766	119	34	simultaneously	simultaneously	ADV
taxlaw-13766	119	35	see	see	VERB
taxlaw-13766	119	36	student	student	NOUN
taxlaw-13766	119	37	improvement	improvement	NOUN
taxlaw-13766	119	38	in	in	ADP
taxlaw-13766	119	39	cognitive	cognitive	ADJ
taxlaw-13766	119	40	skills	skill	NOUN
taxlaw-13766	119	41	like	like	ADP
taxlaw-13766	119	42	processing	processing	NOUN
taxlaw-13766	119	43	speed	speed	NOUN
taxlaw-13766	119	44	,	,	PUNCT
taxlaw-13766	119	45	working	working	NOUN
taxlaw-13766	119	46	memory	memory	NOUN
taxlaw-13766	119	47	capacity	capacity	NOUN
taxlaw-13766	119	48	,	,	PUNCT
taxlaw-13766	119	49	and	and	CCONJ
taxlaw-13766	119	50	fluid	fluid	ADJ
taxlaw-13766	119	51	reasoning.21	reasoning.21	ADJ
taxlaw-13766	119	52	work	work	NOUN
taxlaw-13766	119	53	by	by	ADP
taxlaw-13766	119	54	the	the	DET
taxlaw-13766	119	55	new	new	ADJ
taxlaw-13766	119	56	economics	economic	NOUN
taxlaw-13766	119	57	foundation	foundation	PROPN
taxlaw-13766	119	58	sums	sum	VERB
taxlaw-13766	119	59	up	up	ADP
taxlaw-13766	119	60	this	this	DET
taxlaw-13766	119	61	tension	tension	NOUN
taxlaw-13766	119	62	by	by	ADP
taxlaw-13766	119	63	restating	restate	VERB
taxlaw-13766	119	64	our	our	PRON
taxlaw-13766	119	65	original	original	ADJ
taxlaw-13766	119	66	idiom	idiom	NOUN
taxlaw-13766	119	67	:	:	PUNCT
taxlaw-13766	119	68	“	"	PUNCT
taxlaw-13766	119	69	measurement	measurement	NOUN
taxlaw-13766	119	70	matters	matter	VERB
taxlaw-13766	119	71	.	.	PUNCT
taxlaw-13766	120	1	it	it	PRON
taxlaw-13766	120	2	matters	matter	VERB
taxlaw-13766	120	3	because	because	SCONJ
taxlaw-13766	120	4	it	it	PRON
taxlaw-13766	120	5	both	both	PRON
taxlaw-13766	120	6	reflects	reflect	VERB
taxlaw-13766	120	7	and	and	CCONJ
taxlaw-13766	120	8	reproduces	reproduce	VERB
taxlaw-13766	120	9	the	the	DET
taxlaw-13766	120	10	priorities	priority	NOUN
taxlaw-13766	120	11	of	of	ADP
taxlaw-13766	120	12	government	government	NOUN
taxlaw-13766	120	13	.	.	PUNCT
taxlaw-13766	121	1	ultimately	ultimately	ADV
taxlaw-13766	121	2	,	,	PUNCT
taxlaw-13766	121	3	it	it	PRON
taxlaw-13766	121	4	determines	determine	VERB
taxlaw-13766	121	5	where	where	SCONJ
taxlaw-13766	121	6	public	public	ADJ
taxlaw-13766	121	7	resources	resource	NOUN
taxlaw-13766	121	8	are	be	AUX
taxlaw-13766	121	9	allocated	allocate	VERB
taxlaw-13766	121	10	and	and	CCONJ
taxlaw-13766	121	11	therefore	therefore	ADV
taxlaw-13766	121	12	what	what	DET
taxlaw-13766	121	13	goals	goal	NOUN
taxlaw-13766	121	14	will	will	AUX
taxlaw-13766	121	15	be	be	AUX
taxlaw-13766	121	16	pursued	pursue	VERB
taxlaw-13766	121	17	.	.	PUNCT
taxlaw-13766	122	1	”22	”22	PROPN
taxlaw-13766	122	2	given	give	VERB
taxlaw-13766	122	3	that	that	SCONJ
taxlaw-13766	122	4	measurements	measurement	NOUN
taxlaw-13766	122	5	can	can	AUX
taxlaw-13766	122	6	both	both	PRON
taxlaw-13766	122	7	spur	spur	VERB
taxlaw-13766	122	8	progress	progress	NOUN
taxlaw-13766	122	9	and	and	CCONJ
taxlaw-13766	122	10	result	result	VERB
taxlaw-13766	122	11	in	in	ADP
taxlaw-13766	122	12	tunnel	tunnel	NOUN
taxlaw-13766	122	13	vision	vision	NOUN
taxlaw-13766	122	14	,	,	PUNCT
taxlaw-13766	122	15	politicians	politician	NOUN
taxlaw-13766	122	16	,	,	PUNCT
taxlaw-13766	122	17	policymakers	policymaker	NOUN
taxlaw-13766	122	18	,	,	PUNCT
taxlaw-13766	122	19	advocates	advocate	NOUN
taxlaw-13766	122	20	,	,	PUNCT
taxlaw-13766	122	21	and	and	CCONJ
taxlaw-13766	122	22	citizens	citizen	NOUN
taxlaw-13766	122	23	should	should	AUX
taxlaw-13766	122	24	want	want	VERB
taxlaw-13766	122	25	to	to	PART
taxlaw-13766	122	26	know	know	VERB
taxlaw-13766	122	27	what	what	PRON
taxlaw-13766	122	28	the	the	DET
taxlaw-13766	122	29	government	government	NOUN
taxlaw-13766	122	30	is	be	AUX
taxlaw-13766	122	31	measuring	measure	VERB
taxlaw-13766	122	32	.	.	PUNCT
taxlaw-13766	123	1	the	the	DET
taxlaw-13766	123	2	rest	rest	NOUN
taxlaw-13766	123	3	of	of	ADP
taxlaw-13766	123	4	this	this	DET
taxlaw-13766	123	5	part	part	NOUN
taxlaw-13766	123	6	looks	look	VERB
taxlaw-13766	123	7	at	at	ADP
taxlaw-13766	123	8	irs	irs	PROPN
taxlaw-13766	123	9	measures	measure	NOUN
taxlaw-13766	123	10	with	with	ADP
taxlaw-13766	123	11	respect	respect	NOUN
taxlaw-13766	123	12	to	to	ADP
taxlaw-13766	123	13	revenue	revenue	NOUN
taxlaw-13766	123	14	and	and	CCONJ
taxlaw-13766	123	15	redistribution	redistribution	NOUN
taxlaw-13766	123	16	;	;	PUNCT
taxlaw-13766	123	17	specifically	specifically	ADV
taxlaw-13766	123	18	,	,	PUNCT
taxlaw-13766	123	19	it	it	PRON
taxlaw-13766	123	20	examines	examine	VERB
taxlaw-13766	123	21	the	the	DET
taxlaw-13766	123	22	form	form	NOUN
taxlaw-13766	123	23	and	and	CCONJ
taxlaw-13766	123	24	function	function	NOUN
taxlaw-13766	123	25	of	of	ADP
taxlaw-13766	123	26	the	the	DET
taxlaw-13766	123	27	tax	tax	NOUN
taxlaw-13766	123	28	revenue	revenue	NOUN
taxlaw-13766	123	29	gap	gap	NOUN
taxlaw-13766	123	30	to	to	PART
taxlaw-13766	123	31	shine	shine	VERB
taxlaw-13766	123	32	a	a	DET
taxlaw-13766	123	33	lot	lot	NOUN
taxlaw-13766	123	34	on	on	ADP
taxlaw-13766	123	35	the	the	DET
taxlaw-13766	123	36	corresponding	corresponding	ADJ
taxlaw-13766	123	37	absence	absence	NOUN
taxlaw-13766	123	38	of	of	ADP
taxlaw-13766	123	39	a	a	DET
taxlaw-13766	123	40	tax	tax	NOUN
taxlaw-13766	123	41	redistribution	redistribution	NOUN
taxlaw-13766	123	42	gap	gap	NOUN
taxlaw-13766	123	43	.	.	PUNCT
taxlaw-13766	124	1	a.	a.	NOUN
taxlaw-13766	125	1	the	the	DET
taxlaw-13766	125	2	tax	tax	NOUN
taxlaw-13766	125	3	revenue	revenue	NOUN
taxlaw-13766	125	4	gap	gap	NOUN
taxlaw-13766	125	5	the	the	DET
taxlaw-13766	125	6	tax	tax	NOUN
taxlaw-13766	125	7	revenue	revenue	NOUN
taxlaw-13766	125	8	gap	gap	NOUN
taxlaw-13766	125	9	,	,	PUNCT
taxlaw-13766	125	10	simply	simply	ADV
taxlaw-13766	125	11	defined	define	VERB
taxlaw-13766	125	12	,	,	PUNCT
taxlaw-13766	125	13	is	be	AUX
taxlaw-13766	125	14	“	"	PUNCT
taxlaw-13766	125	15	the	the	DET
taxlaw-13766	125	16	difference	difference	NOUN
taxlaw-13766	125	17	between	between	ADP
taxlaw-13766	125	18	tax	tax	NOUN
taxlaw-13766	125	19	revenues	revenue	NOUN
taxlaw-13766	125	20	collected	collect	VERB
taxlaw-13766	125	21	and	and	CCONJ
taxlaw-13766	125	22	those	those	PRON
taxlaw-13766	125	23	that	that	PRON
taxlaw-13766	125	24	would	would	AUX
taxlaw-13766	125	25	be	be	AUX
taxlaw-13766	125	26	theoretically	theoretically	ADV
taxlaw-13766	125	27	expected	expect	VERB
taxlaw-13766	125	28	to	to	PART
taxlaw-13766	125	29	be	be	AUX
taxlaw-13766	125	30	collected	collect	VERB
taxlaw-13766	125	31	in	in	ADP
taxlaw-13766	125	32	the	the	DET
taxlaw-13766	125	33	absence	absence	NOUN
taxlaw-13766	125	34	of	of	ADP
taxlaw-13766	125	35	any	any	DET
taxlaw-13766	125	36	evasion	evasion	NOUN
taxlaw-13766	125	37	or	or	CCONJ
taxlaw-13766	125	38	late	late	ADJ
taxlaw-13766	125	39	payment	payment	NOUN
taxlaw-13766	125	40	.	.	PUNCT
taxlaw-13766	126	1	”23	”23	ADV
taxlaw-13766	126	2	our	our	PRON
taxlaw-13766	126	3	tax	tax	NOUN
taxlaw-13766	126	4	code	code	NOUN
taxlaw-13766	126	5	as	as	SCONJ
taxlaw-13766	126	6	written	write	VERB
taxlaw-13766	126	7	stands	stand	VERB
taxlaw-13766	126	8	to	to	PART
taxlaw-13766	126	9	raise	raise	VERB
taxlaw-13766	126	10	a	a	DET
taxlaw-13766	126	11	particular	particular	ADJ
taxlaw-13766	126	12	amount	amount	NOUN
taxlaw-13766	126	13	in	in	ADP
taxlaw-13766	126	14	revenue	revenue	NOUN
taxlaw-13766	126	15	—	—	PUNCT
taxlaw-13766	126	16	for	for	ADP
taxlaw-13766	126	17	tax	tax	NOUN
taxlaw-13766	126	18	year	year	NOUN
taxlaw-13766	126	19	2021	2021	NUM
taxlaw-13766	126	20	,	,	PUNCT
taxlaw-13766	126	21	taxpayers	taxpayer	NOUN
taxlaw-13766	126	22	owed	owe	VERB
taxlaw-13766	126	23	an	an	DET
taxlaw-13766	126	24	estimated	estimate	VERB
taxlaw-13766	126	25	$	$	SYM
taxlaw-13766	126	26	4.57	4.57	NUM
taxlaw-13766	126	27	trillion	trillion	NUM
taxlaw-13766	126	28	dollars.24	dollars.24	NOUN
taxlaw-13766	126	29	but	but	CCONJ
taxlaw-13766	126	30	when	when	SCONJ
taxlaw-13766	126	31	the	the	DET
taxlaw-13766	126	32	irs	irs	PROPN
taxlaw-13766	126	33	totaled	total	VERB
taxlaw-13766	126	34	its	its	PRON
taxlaw-13766	126	35	tax	tax	NOUN
taxlaw-13766	126	36	receipts	receipt	NOUN
taxlaw-13766	126	37	,	,	PUNCT
taxlaw-13766	126	38	taxpayers	taxpayer	NOUN
taxlaw-13766	126	39	had	have	AUX
taxlaw-13766	126	40	only	only	ADV
taxlaw-13766	126	41	paid	pay	VERB
taxlaw-13766	126	42	approximately	approximately	ADV
taxlaw-13766	126	43	$	$	SYM
taxlaw-13766	126	44	3.88	3.88	NUM
taxlaw-13766	126	45	trillion.25	trillion.25	NOUN
taxlaw-13766	126	46	the	the	DET
taxlaw-13766	126	47	difference	difference	NOUN
taxlaw-13766	126	48	—	—	PUNCT
taxlaw-13766	126	49	about	about	ADV
taxlaw-13766	126	50	$	$	SYM
taxlaw-13766	126	51	688	688	NUM
taxlaw-13766	126	52	billion	billion	NUM
taxlaw-13766	126	53	,	,	PUNCT
taxlaw-13766	126	54	or	or	CCONJ
taxlaw-13766	126	55	15	15	NUM
taxlaw-13766	126	56	%	%	NOUN
taxlaw-13766	126	57	of	of	ADP
taxlaw-13766	126	58	expected	expect	VERB
taxlaw-13766	126	59	tax	tax	NOUN
taxlaw-13766	126	60	revenues	revenue	NOUN
taxlaw-13766	126	61	—	—	PUNCT
taxlaw-13766	126	62	makes	make	VERB
taxlaw-13766	126	63	up	up	ADP
taxlaw-13766	126	64	the	the	DET
taxlaw-13766	126	65	“	"	PUNCT
taxlaw-13766	126	66	gross	gross	ADJ
taxlaw-13766	126	67	tax	tax	NOUN
taxlaw-13766	126	68	[	[	X
taxlaw-13766	126	69	revenue	revenue	NOUN
taxlaw-13766	126	70	]	]	X
taxlaw-13766	126	71	gap	gap	NOUN
taxlaw-13766	126	72	,	,	PUNCT
taxlaw-13766	126	73	”	"	PUNCT
taxlaw-13766	126	74	i.e.	i.e.	X
taxlaw-13766	126	75	“	"	PUNCT
taxlaw-13766	126	76	the	the	DET
taxlaw-13766	126	77	difference	difference	NOUN
taxlaw-13766	126	78	between	between	ADP
taxlaw-13766	126	79	the	the	DET
taxlaw-13766	126	80	aggregate	aggregate	ADJ
taxlaw-13766	126	81	tax	tax	NOUN
taxlaw-13766	126	82	liability	liability	NOUN
taxlaw-13766	126	83	imposed	impose	VERB
taxlaw-13766	126	84	by	by	ADP
taxlaw-13766	126	85	law	law	NOUN
taxlaw-13766	126	86	for	for	ADP
taxlaw-13766	126	87	a	a	DET
taxlaw-13766	126	88	given	give	VERB
taxlaw-13766	126	89	tax	tax	NOUN
taxlaw-13766	126	90	year	year	NOUN
taxlaw-13766	126	91	and	and	CCONJ
taxlaw-13766	126	92	the	the	DET
taxlaw-13766	126	93	amount	amount	NOUN
taxlaw-13766	126	94	of	of	ADP
taxlaw-13766	126	95	tax	tax	NOUN
taxlaw-13766	126	96	that	that	PRON
taxlaw-13766	126	97	taxpayers	taxpayer	NOUN
taxlaw-13766	126	98	pay	pay	VERB
taxlaw-13766	126	99	voluntarily	voluntarily	ADV
taxlaw-13766	126	100	and	and	CCONJ
taxlaw-13766	126	101	timely	timely	ADJ
taxlaw-13766	126	102	for	for	ADP
taxlaw-13766	126	103	that	that	DET
taxlaw-13766	126	104	year	year	NOUN
taxlaw-13766	126	105	.	.	PUNCT
taxlaw-13766	127	1	”26	”26	VERB
taxlaw-13766	127	2	of	of	ADP
taxlaw-13766	127	3	course	course	NOUN
taxlaw-13766	127	4	,	,	PUNCT
taxlaw-13766	127	5	some	some	DET
taxlaw-13766	127	6	taxpayers	taxpayer	NOUN
taxlaw-13766	127	7	voluntarily	voluntarily	ADV
taxlaw-13766	127	8	pay	pay	VERB
taxlaw-13766	127	9	their	their	PRON
taxlaw-13766	127	10	liabilities	liability	NOUN
taxlaw-13766	127	11	late	late	ADV
taxlaw-13766	127	12	,	,	PUNCT
taxlaw-13766	127	13	and	and	CCONJ
taxlaw-13766	127	14	irs	irs	PROPN
taxlaw-13766	127	15	enforcement	enforcement	NOUN
taxlaw-13766	127	16	efforts	effort	NOUN
taxlaw-13766	127	17	recoup	recoup	VERB
taxlaw-13766	127	18	an	an	DET
taxlaw-13766	127	19	additional	additional	ADJ
taxlaw-13766	127	20	sum	sum	NOUN
taxlaw-13766	127	21	.	.	PUNCT
taxlaw-13766	128	1	these	these	DET
taxlaw-13766	128	2	amounts	amount	NOUN
taxlaw-13766	128	3	reduce	reduce	VERB
taxlaw-13766	128	4	the	the	DET
taxlaw-13766	128	5	gross	gross	ADJ
taxlaw-13766	128	6	tax	tax	NOUN
taxlaw-13766	128	7	revenue	revenue	NOUN
taxlaw-13766	128	8	gap	gap	NOUN
taxlaw-13766	128	9	to	to	PART
taxlaw-13766	128	10	result	result	VERB
taxlaw-13766	128	11	in	in	ADP
taxlaw-13766	128	12	the	the	DET
taxlaw-13766	128	13	“	"	PUNCT
taxlaw-13766	128	14	net	net	ADJ
taxlaw-13766	128	15	tax	tax	NOUN
taxlaw-13766	128	16	[	[	X
taxlaw-13766	128	17	revenue	revenue	NOUN
taxlaw-13766	128	18	]	]	X
taxlaw-13766	128	19	gap	gap	NOUN
taxlaw-13766	128	20	.	.	PUNCT
taxlaw-13766	128	21	”27	”27	VERB
taxlaw-13766	128	22	for	for	ADP
taxlaw-13766	128	23	2021	2021	NUM
taxlaw-13766	128	24	,	,	PUNCT
taxlaw-13766	128	25	the	the	DET
taxlaw-13766	128	26	irs	irs	PROPN
taxlaw-13766	128	27	estimated	estimate	VERB
taxlaw-13766	128	28	19	19	NUM
taxlaw-13766	128	29	paul	paul	PROPN
taxlaw-13766	128	30	zak	zak	PROPN
taxlaw-13766	128	31	,	,	PUNCT
taxlaw-13766	128	32	measurement	measurement	NOUN
taxlaw-13766	128	33	myopia	myopia	PROPN
taxlaw-13766	128	34	,	,	PUNCT
taxlaw-13766	128	35	the	the	DET
taxlaw-13766	128	36	drucker	drucker	NOUN
taxlaw-13766	128	37	inst	inst	PROPN
taxlaw-13766	128	38	.	.	PUNCT
taxlaw-13766	129	1	(	(	PUNCT
taxlaw-13766	129	2	jul	jul	PROPN
taxlaw-13766	129	3	.	.	PROPN
taxlaw-13766	129	4	4	4	NUM
taxlaw-13766	129	5	,	,	PUNCT
taxlaw-13766	129	6	2013	2013	NUM
taxlaw-13766	129	7	)	)	PUNCT
taxlaw-13766	129	8	,	,	PUNCT
taxlaw-13766	129	9	https://drucker.institute/thedx/measurement-myopia/	https://drucker.institute/thedx/measurement-myopia/	PROPN
taxlaw-13766	130	1	[	[	X
taxlaw-13766	130	2	https://perma.cc/h6x5-tphl	https://perma.cc/h6x5-tphl	X
taxlaw-13766	130	3	]	]	PUNCT
taxlaw-13766	130	4	.	.	PUNCT
taxlaw-13766	131	1	20	20	NUM
taxlaw-13766	131	2	mark	mark	PROPN
taxlaw-13766	131	3	aleynick	aleynick	NOUN
taxlaw-13766	131	4	et	et	PROPN
taxlaw-13766	131	5	al	al	PROPN
taxlaw-13766	131	6	.	.	PROPN
taxlaw-13766	131	7	,	,	PUNCT
taxlaw-13766	131	8	fitting	fit	VERB
taxlaw-13766	131	9	the	the	DET
taxlaw-13766	131	10	arts	art	NOUN
taxlaw-13766	131	11	into	into	ADP
taxlaw-13766	131	12	today	today	NOUN
taxlaw-13766	131	13	’s	’s	PART
taxlaw-13766	131	14	public	public	ADJ
taxlaw-13766	131	15	education	education	NOUN
taxlaw-13766	131	16	system	system	NOUN
taxlaw-13766	131	17	,	,	PUNCT
taxlaw-13766	131	18	rutgers	rutgers	PROPN
taxlaw-13766	131	19	univ	univ	PROPN
taxlaw-13766	131	20	.	.	PUNCT
taxlaw-13766	131	21	comm	comm	NOUN
taxlaw-13766	131	22	.	.	PUNCT
taxlaw-13766	132	1	repository	repository	NOUN
taxlaw-13766	132	2	,	,	PUNCT
taxlaw-13766	132	3	2	2	NUM
taxlaw-13766	132	4	(	(	PUNCT
taxlaw-13766	132	5	2012	2012	NUM
taxlaw-13766	132	6	)	)	PUNCT
taxlaw-13766	132	7	.	.	PUNCT
taxlaw-13766	133	1	21	21	NUM
taxlaw-13766	133	2	see	see	VERB
taxlaw-13766	133	3	amy	amy	PROPN
taxlaw-13766	133	4	finn	finn	PROPN
taxlaw-13766	133	5	et	et	PROPN
taxlaw-13766	133	6	al	al	PROPN
taxlaw-13766	133	7	.	.	PROPN
taxlaw-13766	133	8	,	,	PUNCT
taxlaw-13766	133	9	cognitive	cognitive	ADJ
taxlaw-13766	133	10	skills	skill	NOUN
taxlaw-13766	133	11	,	,	PUNCT
taxlaw-13766	133	12	student	student	NOUN
taxlaw-13766	133	13	achievement	achievement	NOUN
taxlaw-13766	133	14	tests	test	NOUN
taxlaw-13766	133	15	,	,	PUNCT
taxlaw-13766	133	16	and	and	CCONJ
taxlaw-13766	133	17	schools	school	NOUN
taxlaw-13766	133	18	,	,	PUNCT
taxlaw-13766	133	19	25(3	25(3	NUM
taxlaw-13766	133	20	)	)	PUNCT
taxlaw-13766	133	21	psych	psych	NOUN
taxlaw-13766	133	22	.	.	PUNCT
taxlaw-13766	134	1	sci	sci	PROPN
taxlaw-13766	134	2	.	.	PUNCT
taxlaw-13766	135	1	736	736	NUM
taxlaw-13766	135	2	,	,	PUNCT
taxlaw-13766	135	3	742	742	NUM
taxlaw-13766	135	4	(	(	PUNCT
taxlaw-13766	135	5	2014	2014	NUM
taxlaw-13766	135	6	)	)	PUNCT
taxlaw-13766	135	7	.	.	PUNCT
taxlaw-13766	136	1	[	[	X
taxlaw-13766	136	2	changed	change	VERB
taxlaw-13766	136	3	phsychol	phsychol	NOUN
taxlaw-13766	136	4	.	.	PUNCT
taxlaw-13766	137	1	to	to	PART
taxlaw-13766	137	2	physch	physch	PROPN
taxlaw-13766	137	3	.	.	PUNCT
taxlaw-13766	138	1	per	per	ADP
taxlaw-13766	138	2	t6	t6	PROPN
taxlaw-13766	138	3	]	]	PUNCT
taxlaw-13766	138	4	22	22	NUM
taxlaw-13766	138	5	eilís	eilís	NOUN
taxlaw-13766	138	6	lawlor	lawlor	PROPN
taxlaw-13766	138	7	et	et	PROPN
taxlaw-13766	138	8	al	al	PROPN
taxlaw-13766	138	9	.	.	PROPN
taxlaw-13766	138	10	,	,	PUNCT
taxlaw-13766	138	11	new	new	ADJ
taxlaw-13766	138	12	economics	economic	NOUN
taxlaw-13766	138	13	found	find	VERB
taxlaw-13766	138	14	.	.	PUNCT
taxlaw-13766	139	1	,	,	PUNCT
taxlaw-13766	139	2	seven	seven	NUM
taxlaw-13766	139	3	principles	principle	NOUN
taxlaw-13766	139	4	for	for	ADP
taxlaw-13766	139	5	measuring	measure	VERB
taxlaw-13766	139	6	what	what	PRON
taxlaw-13766	139	7	matters	matter	VERB
taxlaw-13766	139	8	:	:	PUNCT
taxlaw-13766	139	9	a	a	DET
taxlaw-13766	139	10	guide	guide	NOUN
taxlaw-13766	139	11	to	to	PART
taxlaw-13766	139	12	effective	effective	ADJ
taxlaw-13766	139	13	public	public	ADJ
taxlaw-13766	139	14	policy	policy	NOUN
taxlaw-13766	139	15	-	-	PUNCT
taxlaw-13766	139	16	making	make	VERB
taxlaw-13766	139	17	2	2	NUM
taxlaw-13766	139	18	(	(	PUNCT
taxlaw-13766	139	19	2009	2009	NUM
taxlaw-13766	139	20	)	)	PUNCT
taxlaw-13766	139	21	.	.	PUNCT
taxlaw-13766	140	1	23	23	NUM
taxlaw-13766	140	2	norman	norman	PROPN
taxlaw-13766	140	3	gemmell	gemmell	PROPN
taxlaw-13766	140	4	&	&	CCONJ
taxlaw-13766	140	5	john	john	PROPN
taxlaw-13766	140	6	hasseldine	hasseldine	PROPN
taxlaw-13766	140	7	,	,	PUNCT
taxlaw-13766	140	8	the	the	DET
taxlaw-13766	140	9	tax	tax	NOUN
taxlaw-13766	140	10	gap	gap	NOUN
taxlaw-13766	140	11	:	:	PUNCT
taxlaw-13766	140	12	a	a	DET
taxlaw-13766	140	13	methodological	methodological	ADJ
taxlaw-13766	140	14	review	review	NOUN
taxlaw-13766	140	15	,	,	PUNCT
taxlaw-13766	140	16	20	20	NUM
taxlaw-13766	140	17	advances	advance	NOUN
taxlaw-13766	140	18	in	in	ADP
taxlaw-13766	140	19	tax’n	tax’n	NUM
taxlaw-13766	140	20	203	203	NUM
taxlaw-13766	140	21	,	,	PUNCT
taxlaw-13766	140	22	204	204	NUM
taxlaw-13766	140	23	(	(	PUNCT
taxlaw-13766	140	24	2013	2013	NUM
taxlaw-13766	140	25	)	)	PUNCT
taxlaw-13766	140	26	.	.	PUNCT
taxlaw-13766	141	1	24	24	NUM
taxlaw-13766	141	2	melanie	melanie	PROPN
taxlaw-13766	141	3	krause	krause	PROPN
taxlaw-13766	141	4	et	et	PROPN
taxlaw-13766	141	5	al	al	PROPN
taxlaw-13766	141	6	.	.	PROPN
taxlaw-13766	141	7	,	,	PUNCT
taxlaw-13766	141	8	irs	irs	PROPN
taxlaw-13766	141	9	research	research	NOUN
taxlaw-13766	141	10	,	,	PUNCT
taxlaw-13766	141	11	applied	apply	VERB
taxlaw-13766	141	12	analytics	analytic	NOUN
taxlaw-13766	141	13	&	&	CCONJ
taxlaw-13766	141	14	statistics	statistic	NOUN
taxlaw-13766	141	15	,	,	PUNCT
taxlaw-13766	141	16	federal	federal	ADJ
taxlaw-13766	141	17	tax	tax	NOUN
taxlaw-13766	141	18	compliance	compliance	NOUN
taxlaw-13766	141	19	research	research	NOUN
taxlaw-13766	141	20	:	:	PUNCT
taxlaw-13766	141	21	tax	tax	NOUN
taxlaw-13766	141	22	gap	gap	NOUN
taxlaw-13766	141	23	projections	projection	NOUN
taxlaw-13766	141	24	for	for	ADP
taxlaw-13766	141	25	tax	tax	NOUN
taxlaw-13766	141	26	years	year	NOUN
taxlaw-13766	141	27	2020	2020	NUM
taxlaw-13766	141	28	&	&	CCONJ
taxlaw-13766	141	29	2021	2021	NUM
taxlaw-13766	141	30	8	8	NUM
taxlaw-13766	141	31	(	(	PUNCT
taxlaw-13766	141	32	oct	oct	PROPN
taxlaw-13766	141	33	.	.	PROPN
taxlaw-13766	141	34	2023	2023	NUM
taxlaw-13766	141	35	)	)	PUNCT
taxlaw-13766	141	36	.	.	PUNCT
taxlaw-13766	142	1	25	25	NUM
taxlaw-13766	143	1	i	i	PRON
taxlaw-13766	143	2	d.	d.	PROPN
taxlaw-13766	143	3	26	26	NUM
taxlaw-13766	143	4	james	james	PROPN
taxlaw-13766	143	5	m.	m.	PROPN
taxlaw-13766	143	6	bickley	bickley	PROPN
taxlaw-13766	143	7	,	,	PUNCT
taxlaw-13766	143	8	cong	cong	NOUN
taxlaw-13766	143	9	.	.	PUNCT
taxlaw-13766	144	1	rsch	rsch	PROPN
taxlaw-13766	144	2	.	.	PUNCT
taxlaw-13766	145	1	serv	serv	PROPN
taxlaw-13766	145	2	.	.	PROPN
taxlaw-13766	145	3	,	,	PUNCT
taxlaw-13766	145	4	rl33882	rl33882	PROPN
taxlaw-13766	145	5	,	,	PUNCT
taxlaw-13766	145	6	tax	tax	NOUN
taxlaw-13766	145	7	gap	gap	NOUN
taxlaw-13766	145	8	and	and	CCONJ
taxlaw-13766	145	9	tax	tax	NOUN
taxlaw-13766	145	10	enforcement	enforcement	NOUN
taxlaw-13766	145	11	1	1	NUM
taxlaw-13766	145	12	(	(	PUNCT
taxlaw-13766	145	13	feb	feb	PROPN
taxlaw-13766	145	14	.	.	PROPN
taxlaw-13766	145	15	16	16	NUM
taxlaw-13766	145	16	,	,	PUNCT
taxlaw-13766	145	17	2007	2007	NUM
taxlaw-13766	145	18	)	)	PUNCT
taxlaw-13766	145	19	.	.	PUNCT
taxlaw-13766	146	1	27	27	NUM
taxlaw-13766	147	1	i	i	PRON
taxlaw-13766	147	2	d.	d.	PROPN
taxlaw-13766	147	3	https://drucker.institute/thedx/measurement-myopia/	https://drucker.institute/thedx/measurement-myopia/	PROPN
taxlaw-13766	147	4	92	92	NUM
taxlaw-13766	147	5	columbia	columbia	PROPN
taxlaw-13766	147	6	journal	journal	PROPN
taxlaw-13766	147	7	of	of	ADP
taxlaw-13766	147	8	tax	tax	NOUN
taxlaw-13766	147	9	law	law	NOUN
taxlaw-13766	148	1	[	[	X
taxlaw-13766	148	2	vol	vol	NOUN
taxlaw-13766	148	3	.	.	PUNCT
taxlaw-13766	149	1	16:2	16:2	NUM
taxlaw-13766	149	2	that	that	SCONJ
taxlaw-13766	149	3	an	an	DET
taxlaw-13766	149	4	extra	extra	ADJ
taxlaw-13766	149	5	$	$	SYM
taxlaw-13766	149	6	63	63	NUM
taxlaw-13766	149	7	billion	billion	NUM
taxlaw-13766	149	8	per	per	ADP
taxlaw-13766	149	9	year	year	NOUN
taxlaw-13766	149	10	would	would	AUX
taxlaw-13766	149	11	come	come	VERB
taxlaw-13766	149	12	in	in	ADP
taxlaw-13766	149	13	through	through	ADP
taxlaw-13766	149	14	late	late	ADJ
taxlaw-13766	149	15	payments	payment	NOUN
taxlaw-13766	149	16	and	and	CCONJ
taxlaw-13766	149	17	irs	irs	PROPN
taxlaw-13766	149	18	enforcement	enforcement	NOUN
taxlaw-13766	149	19	,	,	PUNCT
taxlaw-13766	149	20	making	make	VERB
taxlaw-13766	149	21	the	the	DET
taxlaw-13766	149	22	net	net	ADJ
taxlaw-13766	149	23	tax	tax	NOUN
taxlaw-13766	149	24	revenue	revenue	NOUN
taxlaw-13766	149	25	gap	gap	NOUN
taxlaw-13766	149	26	$	$	SYM
taxlaw-13766	149	27	625	625	NUM
taxlaw-13766	149	28	billion.28	billion.28	NOUN
taxlaw-13766	149	29	over	over	ADP
taxlaw-13766	149	30	the	the	DET
taxlaw-13766	149	31	two	two	NUM
taxlaw-13766	149	32	and	and	CCONJ
taxlaw-13766	149	33	a	a	DET
taxlaw-13766	149	34	half	half	NOUN
taxlaw-13766	149	35	decades	decade	NOUN
taxlaw-13766	149	36	following	follow	VERB
taxlaw-13766	149	37	the	the	DET
taxlaw-13766	149	38	introduction	introduction	NOUN
taxlaw-13766	149	39	of	of	ADP
taxlaw-13766	149	40	the	the	DET
taxlaw-13766	149	41	tax	tax	NOUN
taxlaw-13766	149	42	revenue	revenue	NOUN
taxlaw-13766	149	43	gap	gap	NOUN
taxlaw-13766	149	44	measure	measure	NOUN
taxlaw-13766	149	45	in	in	ADP
taxlaw-13766	149	46	1964	1964	NUM
taxlaw-13766	149	47	,	,	PUNCT
taxlaw-13766	149	48	the	the	DET
taxlaw-13766	149	49	irs	irs	PROPN
taxlaw-13766	149	50	issued	issue	VERB
taxlaw-13766	149	51	three	three	NUM
taxlaw-13766	149	52	additional	additional	ADJ
taxlaw-13766	149	53	studies	study	NOUN
taxlaw-13766	149	54	—	—	PUNCT
taxlaw-13766	149	55	in	in	ADP
taxlaw-13766	149	56	1979	1979	NUM
taxlaw-13766	149	57	,	,	PUNCT
taxlaw-13766	149	58	1983	1983	NUM
taxlaw-13766	149	59	,	,	PUNCT
taxlaw-13766	149	60	and	and	CCONJ
taxlaw-13766	149	61	1988	1988	NUM
taxlaw-13766	149	62	—	—	PUNCT
taxlaw-13766	149	63	estimating	estimate	VERB
taxlaw-13766	149	64	its	its	PRON
taxlaw-13766	149	65	magnitude.29	magnitude.29	NOUN
taxlaw-13766	149	66	policy	policy	NOUN
taxlaw-13766	149	67	recommendations	recommendation	NOUN
taxlaw-13766	149	68	to	to	PART
taxlaw-13766	149	69	address	address	VERB
taxlaw-13766	149	70	the	the	DET
taxlaw-13766	149	71	tax	tax	NOUN
taxlaw-13766	149	72	revenue	revenue	NOUN
taxlaw-13766	149	73	gap	gap	NOUN
taxlaw-13766	149	74	quickly	quickly	ADV
taxlaw-13766	149	75	followed	follow	VERB
taxlaw-13766	149	76	:	:	PUNCT
taxlaw-13766	149	77	in	in	ADP
taxlaw-13766	149	78	a	a	DET
taxlaw-13766	149	79	march	march	PROPN
taxlaw-13766	149	80	1988	1988	NUM
taxlaw-13766	149	81	report	report	NOUN
taxlaw-13766	149	82	to	to	ADP
taxlaw-13766	149	83	the	the	DET
taxlaw-13766	149	84	senate	senate	PROPN
taxlaw-13766	149	85	budget	budget	PROPN
taxlaw-13766	149	86	committee	committee	PROPN
taxlaw-13766	149	87	,	,	PUNCT
taxlaw-13766	149	88	general	general	ADJ
taxlaw-13766	149	89	government	government	NOUN
taxlaw-13766	149	90	division	division	NOUN
taxlaw-13766	149	91	associate	associate	NOUN
taxlaw-13766	149	92	director	director	NOUN
taxlaw-13766	149	93	jennie	jennie	PROPN
taxlaw-13766	149	94	stathis	stathis	PROPN
taxlaw-13766	149	95	noted	note	VERB
taxlaw-13766	149	96	that	that	SCONJ
taxlaw-13766	149	97	“	"	PUNCT
taxlaw-13766	149	98	irs	irs	PROPN
taxlaw-13766	149	99	’	'	PUNCT
taxlaw-13766	149	100	estimates	estimate	NOUN
taxlaw-13766	149	101	show	show	VERB
taxlaw-13766	149	102	the	the	DET
taxlaw-13766	149	103	tax	tax	NOUN
taxlaw-13766	149	104	[	[	X
taxlaw-13766	149	105	revenue	revenue	NOUN
taxlaw-13766	149	106	]	]	X
taxlaw-13766	149	107	gap	gap	NOUN
taxlaw-13766	149	108	remains	remain	VERB
taxlaw-13766	149	109	substantial	substantial	ADJ
taxlaw-13766	149	110	”	"	PUNCT
taxlaw-13766	149	111	and	and	CCONJ
taxlaw-13766	149	112	“	"	PUNCT
taxlaw-13766	149	113	[	[	X
taxlaw-13766	149	114	o]ur	o]ur	NUM
taxlaw-13766	149	115	recommended	recommend	VERB
taxlaw-13766	149	116	improvements	improvement	NOUN
taxlaw-13766	149	117	to	to	ADP
taxlaw-13766	149	118	several	several	ADJ
taxlaw-13766	149	119	irs	irs	PROPN
taxlaw-13766	149	120	enforcement	enforcement	NOUN
taxlaw-13766	149	121	programs	program	NOUN
taxlaw-13766	149	122	should	should	AUX
taxlaw-13766	149	123	enable	enable	VERB
taxlaw-13766	149	124	irs	irs	PROPN
taxlaw-13766	149	125	to	to	PART
taxlaw-13766	149	126	better	well	ADV
taxlaw-13766	149	127	identify	identify	VERB
taxlaw-13766	149	128	unreported	unreported	ADJ
taxlaw-13766	149	129	income	income	NOUN
taxlaw-13766	149	130	and	and	CCONJ
taxlaw-13766	149	131	collect	collect	VERB
taxlaw-13766	149	132	more	more	ADJ
taxlaw-13766	149	133	taxes	taxis	NOUN
taxlaw-13766	149	134	.	.	PUNCT
taxlaw-13766	150	1	”30	”30	PROPN
taxlaw-13766	150	2	similarly	similarly	ADV
taxlaw-13766	150	3	,	,	PUNCT
taxlaw-13766	150	4	law	law	NOUN
taxlaw-13766	150	5	review	review	NOUN
taxlaw-13766	150	6	articles	article	NOUN
taxlaw-13766	150	7	on	on	ADP
taxlaw-13766	150	8	the	the	DET
taxlaw-13766	150	9	tax	tax	NOUN
taxlaw-13766	150	10	revenue	revenue	NOUN
taxlaw-13766	150	11	gap	gap	NOUN
taxlaw-13766	150	12	appeared	appear	VERB
taxlaw-13766	150	13	as	as	ADV
taxlaw-13766	150	14	early	early	ADV
taxlaw-13766	150	15	as	as	ADP
taxlaw-13766	150	16	1989.31	1989.31	NUM
taxlaw-13766	150	17	the	the	DET
taxlaw-13766	150	18	american	american	PROPN
taxlaw-13766	150	19	bar	bar	PROPN
taxlaw-13766	150	20	association	association	NOUN
taxlaw-13766	150	21	devoted	devote	VERB
taxlaw-13766	150	22	resources	resource	NOUN
taxlaw-13766	150	23	to	to	ADP
taxlaw-13766	150	24	addressing	address	VERB
taxlaw-13766	150	25	the	the	DET
taxlaw-13766	150	26	tax	tax	NOUN
taxlaw-13766	150	27	revenue	revenue	NOUN
taxlaw-13766	150	28	gap	gap	NOUN
taxlaw-13766	150	29	with	with	ADP
taxlaw-13766	150	30	a	a	DET
taxlaw-13766	150	31	july	july	PROPN
taxlaw-13766	150	32	1987	1987	NUM
taxlaw-13766	150	33	report.32	report.32	ADJ
taxlaw-13766	150	34	today	today	NOUN
taxlaw-13766	150	35	,	,	PUNCT
taxlaw-13766	150	36	the	the	DET
taxlaw-13766	150	37	irs	irs	PROPN
taxlaw-13766	150	38	dedicates	dedicate	VERB
taxlaw-13766	150	39	a	a	DET
taxlaw-13766	150	40	webpage	webpage	NOUN
taxlaw-13766	150	41	and	and	CCONJ
taxlaw-13766	150	42	numerous	numerous	ADJ
taxlaw-13766	150	43	publications	publication	NOUN
taxlaw-13766	150	44	to	to	PART
taxlaw-13766	150	45	information	information	NOUN
taxlaw-13766	150	46	about	about	ADP
taxlaw-13766	150	47	the	the	DET
taxlaw-13766	150	48	tax	tax	NOUN
taxlaw-13766	150	49	revenue	revenue	NOUN
taxlaw-13766	150	50	gap	gap	NOUN
taxlaw-13766	150	51	,	,	PUNCT
taxlaw-13766	150	52	including	include	VERB
taxlaw-13766	150	53	annual	annual	ADJ
taxlaw-13766	150	54	projections	projection	NOUN
taxlaw-13766	150	55	and	and	CCONJ
taxlaw-13766	150	56	backwardlooking	backwardlooke	VERB
taxlaw-13766	150	57	estimates.33	estimates.33	NOUN
taxlaw-13766	150	58	the	the	DET
taxlaw-13766	150	59	tax	tax	NOUN
taxlaw-13766	150	60	revenue	revenue	NOUN
taxlaw-13766	150	61	gap	gap	NOUN
taxlaw-13766	150	62	is	be	AUX
taxlaw-13766	150	63	also	also	ADV
taxlaw-13766	150	64	subject	subject	ADJ
taxlaw-13766	150	65	to	to	ADP
taxlaw-13766	150	66	contemporary	contemporary	ADJ
taxlaw-13766	150	67	political	political	ADJ
taxlaw-13766	150	68	attention	attention	NOUN
taxlaw-13766	150	69	—	—	PUNCT
taxlaw-13766	150	70	for	for	ADP
taxlaw-13766	150	71	example	example	NOUN
taxlaw-13766	150	72	,	,	PUNCT
taxlaw-13766	150	73	president	president	PROPN
taxlaw-13766	150	74	biden	biden	PROPN
taxlaw-13766	150	75	aimed	aim	VERB
taxlaw-13766	150	76	to	to	PART
taxlaw-13766	150	77	reduce	reduce	VERB
taxlaw-13766	150	78	the	the	DET
taxlaw-13766	150	79	gross	gross	ADJ
taxlaw-13766	150	80	tax	tax	NOUN
taxlaw-13766	150	81	gap	gap	NOUN
taxlaw-13766	150	82	by	by	ADP
taxlaw-13766	150	83	10	10	NUM
taxlaw-13766	150	84	%	%	NOUN
taxlaw-13766	150	85	over	over	ADP
taxlaw-13766	150	86	the	the	DET
taxlaw-13766	150	87	next	next	ADJ
taxlaw-13766	150	88	decade	decade	NOUN
taxlaw-13766	150	89	as	as	ADP
taxlaw-13766	150	90	part	part	NOUN
taxlaw-13766	150	91	of	of	ADP
taxlaw-13766	150	92	his	his	PRON
taxlaw-13766	150	93	2021	2021	NUM
taxlaw-13766	150	94	american	american	ADJ
taxlaw-13766	150	95	families	family	NOUN
taxlaw-13766	150	96	plan	plan	VERB
taxlaw-13766	150	97	tax	tax	NOUN
taxlaw-13766	150	98	compliance	compliance	NOUN
taxlaw-13766	150	99	agenda.34	agenda.34	NOUN
taxlaw-13766	150	100	similarly	similarly	ADV
taxlaw-13766	150	101	,	,	PUNCT
taxlaw-13766	150	102	the	the	DET
taxlaw-13766	150	103	idea	idea	NOUN
taxlaw-13766	150	104	regularly	regularly	ADV
taxlaw-13766	150	105	makes	make	VERB
taxlaw-13766	150	106	headlines	headline	NOUN
taxlaw-13766	150	107	in	in	ADP
taxlaw-13766	150	108	major	major	ADJ
taxlaw-13766	150	109	newspapers.35	newspapers.35	PROPN
taxlaw-13766	150	110	1	1	NUM
taxlaw-13766	150	111	.	.	PUNCT
taxlaw-13766	150	112	tax	tax	NOUN
taxlaw-13766	150	113	revenue	revenue	NOUN
taxlaw-13766	150	114	gap	gap	NOUN
taxlaw-13766	150	115	form	form	NOUN
taxlaw-13766	150	116	what	what	PRON
taxlaw-13766	150	117	makes	make	VERB
taxlaw-13766	150	118	up	up	ADP
taxlaw-13766	150	119	the	the	DET
taxlaw-13766	150	120	tax	tax	NOUN
taxlaw-13766	150	121	revenue	revenue	NOUN
taxlaw-13766	150	122	gap	gap	NOUN
taxlaw-13766	150	123	?	?	PUNCT
taxlaw-13766	151	1	the	the	DET
taxlaw-13766	151	2	irs	irs	PROPN
taxlaw-13766	151	3	slices	slice	VERB
taxlaw-13766	151	4	it	it	PRON
taxlaw-13766	151	5	in	in	ADP
taxlaw-13766	151	6	two	two	NUM
taxlaw-13766	151	7	ways	way	NOUN
taxlaw-13766	151	8	,	,	PUNCT
taxlaw-13766	151	9	by	by	ADP
taxlaw-13766	151	10	type	type	NOUN
taxlaw-13766	151	11	of	of	ADP
taxlaw-13766	151	12	tax	tax	NOUN
taxlaw-13766	151	13	and	and	CCONJ
taxlaw-13766	151	14	type	type	NOUN
taxlaw-13766	151	15	of	of	ADP
taxlaw-13766	151	16	noncompliance	noncompliance	NOUN
taxlaw-13766	151	17	.	.	PUNCT
taxlaw-13766	152	1	the	the	DET
taxlaw-13766	152	2	total	total	ADJ
taxlaw-13766	152	3	tax	tax	NOUN
taxlaw-13766	152	4	liability	liability	NOUN
taxlaw-13766	152	5	comes	come	VERB
taxlaw-13766	152	6	from	from	ADP
taxlaw-13766	152	7	the	the	DET
taxlaw-13766	152	8	five	five	NUM
taxlaw-13766	152	9	28	28	NUM
taxlaw-13766	152	10	krause	krause	NOUN
taxlaw-13766	152	11	et	et	PROPN
taxlaw-13766	152	12	al	al	PROPN
taxlaw-13766	152	13	.	.	PROPN
taxlaw-13766	152	14	,	,	PUNCT
taxlaw-13766	152	15	supra	supra	PROPN
taxlaw-13766	152	16	note	note	NOUN
taxlaw-13766	152	17	24	24	NUM
taxlaw-13766	152	18	.	.	PUNCT
taxlaw-13766	153	1	these	these	DET
taxlaw-13766	153	2	numbers	number	NOUN
taxlaw-13766	153	3	mean	mean	VERB
taxlaw-13766	153	4	that	that	SCONJ
taxlaw-13766	153	5	any	any	DET
taxlaw-13766	153	6	reduction	reduction	NOUN
taxlaw-13766	153	7	in	in	ADP
taxlaw-13766	153	8	the	the	DET
taxlaw-13766	153	9	tax	tax	NOUN
taxlaw-13766	153	10	revenue	revenue	NOUN
taxlaw-13766	153	11	gap	gap	NOUN
taxlaw-13766	153	12	would	would	AUX
taxlaw-13766	153	13	have	have	VERB
taxlaw-13766	153	14	a	a	DET
taxlaw-13766	153	15	large	large	ADJ
taxlaw-13766	153	16	impact	impact	NOUN
taxlaw-13766	153	17	:	:	PUNCT
taxlaw-13766	153	18	in	in	ADP
taxlaw-13766	153	19	2019	2019	NUM
taxlaw-13766	153	20	,	,	PUNCT
taxlaw-13766	153	21	the	the	DET
taxlaw-13766	153	22	government	government	NOUN
taxlaw-13766	153	23	accountability	accountability	NOUN
taxlaw-13766	153	24	office	office	NOUN
taxlaw-13766	153	25	noted	note	VERB
taxlaw-13766	153	26	that	that	SCONJ
taxlaw-13766	153	27	“	"	PUNCT
taxlaw-13766	153	28	a	a	DET
taxlaw-13766	153	29	1	1	NUM
taxlaw-13766	153	30	percent	percent	NOUN
taxlaw-13766	153	31	reduction	reduction	NOUN
taxlaw-13766	153	32	of	of	ADP
taxlaw-13766	153	33	the	the	DET
taxlaw-13766	153	34	2008	2008	NUM
taxlaw-13766	153	35	-	-	SYM
taxlaw-13766	153	36	2010	2010	NUM
taxlaw-13766	153	37	average	average	ADJ
taxlaw-13766	153	38	annual	annual	ADJ
taxlaw-13766	153	39	net	net	ADJ
taxlaw-13766	153	40	tax	tax	NOUN
taxlaw-13766	153	41	[	[	X
taxlaw-13766	153	42	revenue	revenue	NOUN
taxlaw-13766	153	43	]	]	X
taxlaw-13766	153	44	gap	gap	NOUN
taxlaw-13766	153	45	.	.	PUNCT
taxlaw-13766	153	46	.	.	PUNCT
taxlaw-13766	153	47	.	.	PUNCT
taxlaw-13766	154	1	could	could	AUX
taxlaw-13766	154	2	fund	fund	VERB
taxlaw-13766	154	3	about	about	ADV
taxlaw-13766	154	4	82	82	NUM
taxlaw-13766	154	5	percent	percent	NOUN
taxlaw-13766	154	6	of	of	ADP
taxlaw-13766	154	7	irs	irs	PROPN
taxlaw-13766	154	8	’s	’s	PART
taxlaw-13766	154	9	enforcement	enforcement	NOUN
taxlaw-13766	154	10	budget	budget	NOUN
taxlaw-13766	154	11	.	.	PUNCT
taxlaw-13766	154	12	”	"	PUNCT
taxlaw-13766	155	1	see	see	VERB
taxlaw-13766	155	2	james	james	PROPN
taxlaw-13766	155	3	r.	r.	PROPN
taxlaw-13766	155	4	mctigue	mctigue	PROPN
taxlaw-13766	155	5	,	,	PUNCT
taxlaw-13766	155	6	jr	jr	PROPN
taxlaw-13766	155	7	.	.	PROPN
taxlaw-13766	155	8	,	,	PUNCT
taxlaw-13766	155	9	u.s	u.s	PROPN
taxlaw-13766	155	10	.	.	PROPN
taxlaw-13766	155	11	gov’t	gov’t	NOUN
taxlaw-13766	155	12	accountability	accountability	NOUN
taxlaw-13766	155	13	off	off	ADP
taxlaw-13766	155	14	.	.	PUNCT
taxlaw-13766	156	1	,	,	PUNCT
taxlaw-13766	156	2	gao19	gao19	PROPN
taxlaw-13766	156	3	-	-	PUNCT
taxlaw-13766	156	4	558	558	NUM
taxlaw-13766	156	5	t	t	NOUN
taxlaw-13766	156	6	,	,	PUNCT
taxlaw-13766	156	7	tax	tax	NOUN
taxlaw-13766	156	8	gap	gap	NOUN
taxlaw-13766	156	9	:	:	PUNCT
taxlaw-13766	156	10	multiple	multiple	ADJ
taxlaw-13766	156	11	strategies	strategy	NOUN
taxlaw-13766	156	12	are	be	AUX
taxlaw-13766	156	13	needed	need	VERB
taxlaw-13766	156	14	to	to	PART
taxlaw-13766	156	15	reduce	reduce	VERB
taxlaw-13766	156	16	noncompliance	noncompliance	NOUN
taxlaw-13766	156	17	2	2	NUM
taxlaw-13766	156	18	(	(	PUNCT
taxlaw-13766	156	19	may	may	PROPN
taxlaw-13766	156	20	9	9	NUM
taxlaw-13766	156	21	,	,	PUNCT
taxlaw-13766	156	22	2019	2019	NUM
taxlaw-13766	156	23	)	)	PUNCT
taxlaw-13766	156	24	.	.	PUNCT
taxlaw-13766	157	1	29	29	NUM
taxlaw-13766	157	2	gross	gross	ADJ
taxlaw-13766	157	3	income	income	NOUN
taxlaw-13766	157	4	tax	tax	NOUN
taxlaw-13766	157	5	gap	gap	NOUN
taxlaw-13766	157	6	estimates	estimate	VERB
taxlaw-13766	157	7	:	:	PUNCT
taxlaw-13766	157	8	hearing	hear	VERB
taxlaw-13766	157	9	before	before	ADP
taxlaw-13766	157	10	the	the	DET
taxlaw-13766	157	11	s.	s.	PROPN
taxlaw-13766	157	12	budget	budget	PROPN
taxlaw-13766	157	13	comm	comm	NOUN
taxlaw-13766	157	14	.	.	PUNCT
taxlaw-13766	158	1	to	to	PART
taxlaw-13766	158	2	discuss	discuss	VERB
taxlaw-13766	158	3	estimates	estimate	NOUN
taxlaw-13766	158	4	by	by	ADP
taxlaw-13766	158	5	the	the	DET
taxlaw-13766	158	6	internal	internal	ADJ
taxlaw-13766	158	7	revenue	revenue	NOUN
taxlaw-13766	158	8	service	service	NOUN
taxlaw-13766	158	9	of	of	ADP
taxlaw-13766	158	10	the	the	DET
taxlaw-13766	158	11	size	size	NOUN
taxlaw-13766	158	12	,	,	PUNCT
taxlaw-13766	158	13	scope	scope	NOUN
taxlaw-13766	158	14	,	,	PUNCT
taxlaw-13766	158	15	and	and	CCONJ
taxlaw-13766	158	16	composition	composition	NOUN
taxlaw-13766	158	17	of	of	ADP
taxlaw-13766	158	18	the	the	DET
taxlaw-13766	158	19	income	income	NOUN
taxlaw-13766	158	20	tax	tax	NOUN
taxlaw-13766	158	21	gap	gap	NOUN
taxlaw-13766	158	22	,	,	PUNCT
taxlaw-13766	158	23	100th	100th	ADJ
taxlaw-13766	158	24	cong	cong	NOUN
taxlaw-13766	158	25	.	.	PUNCT
taxlaw-13766	159	1	88	88	NUM
taxlaw-13766	159	2	-	-	SYM
taxlaw-13766	159	3	22	22	NUM
taxlaw-13766	159	4	(	(	PUNCT
taxlaw-13766	159	5	1988	1988	NUM
taxlaw-13766	159	6	)	)	PUNCT
taxlaw-13766	159	7	(	(	PUNCT
taxlaw-13766	159	8	statement	statement	NOUN
taxlaw-13766	159	9	of	of	ADP
taxlaw-13766	159	10	jennie	jennie	PROPN
taxlaw-13766	159	11	s.	s.	PROPN
taxlaw-13766	159	12	stathis	stathis	PROPN
taxlaw-13766	159	13	,	,	PUNCT
taxlaw-13766	159	14	associate	associate	ADJ
taxlaw-13766	159	15	director	director	NOUN
taxlaw-13766	159	16	,	,	PUNCT
taxlaw-13766	159	17	general	general	ADJ
taxlaw-13766	159	18	government	government	NOUN
taxlaw-13766	159	19	division	division	NOUN
taxlaw-13766	159	20	)	)	PUNCT
taxlaw-13766	159	21	.	.	PUNCT
taxlaw-13766	160	1	30	30	NUM
taxlaw-13766	161	1	i	i	PRON
taxlaw-13766	161	2	d.	d.	NOUN
taxlaw-13766	161	3	at	at	ADP
taxlaw-13766	161	4	2	2	NUM
taxlaw-13766	161	5	.	.	NUM
taxlaw-13766	161	6	31	31	NUM
taxlaw-13766	161	7	tom	tom	PROPN
taxlaw-13766	161	8	weiksnar	weiksnar	PROPN
taxlaw-13766	161	9	&	&	CCONJ
taxlaw-13766	161	10	todd	todd	PROPN
taxlaw-13766	161	11	van	van	PROPN
taxlaw-13766	161	12	valkenburg	valkenburg	PROPN
taxlaw-13766	161	13	,	,	PUNCT
taxlaw-13766	161	14	attacking	attack	VERB
taxlaw-13766	161	15	the	the	DET
taxlaw-13766	161	16	tax	tax	NOUN
taxlaw-13766	161	17	gap	gap	NOUN
taxlaw-13766	161	18	,	,	PUNCT
taxlaw-13766	161	19	6	6	NUM
taxlaw-13766	161	20	akron	akron	NOUN
taxlaw-13766	161	21	tax	tax	NOUN
taxlaw-13766	161	22	j.	j.	PROPN
taxlaw-13766	161	23	165	165	NUM
taxlaw-13766	161	24	,	,	PUNCT
taxlaw-13766	161	25	166	166	NUM
taxlaw-13766	161	26	(	(	PUNCT
taxlaw-13766	161	27	1989	1989	NUM
taxlaw-13766	161	28	)	)	PUNCT
taxlaw-13766	161	29	(	(	PUNCT
taxlaw-13766	161	30	“	"	PUNCT
taxlaw-13766	161	31	the	the	DET
taxlaw-13766	161	32	tax	tax	NOUN
taxlaw-13766	161	33	[	[	X
taxlaw-13766	161	34	revenue	revenue	NOUN
taxlaw-13766	161	35	]	]	X
taxlaw-13766	161	36	gap	gap	NOUN
taxlaw-13766	161	37	should	should	AUX
taxlaw-13766	161	38	be	be	AUX
taxlaw-13766	161	39	more	more	ADJ
taxlaw-13766	161	40	than	than	ADP
taxlaw-13766	161	41	a	a	DET
taxlaw-13766	161	42	passing	pass	VERB
taxlaw-13766	161	43	statement	statement	NOUN
taxlaw-13766	161	44	.	.	PUNCT
taxlaw-13766	162	1	it	it	PRON
taxlaw-13766	162	2	should	should	AUX
taxlaw-13766	162	3	be	be	AUX
taxlaw-13766	162	4	a	a	DET
taxlaw-13766	162	5	major	major	ADJ
taxlaw-13766	162	6	issue	issue	NOUN
taxlaw-13766	162	7	to	to	ADP
taxlaw-13766	162	8	the	the	DET
taxlaw-13766	162	9	american	american	ADJ
taxlaw-13766	162	10	people	people	NOUN
taxlaw-13766	162	11	.	.	PUNCT
taxlaw-13766	162	12	”	"	PUNCT
taxlaw-13766	162	13	)	)	PUNCT
taxlaw-13766	162	14	.	.	PUNCT
taxlaw-13766	163	1	32	32	NUM
taxlaw-13766	164	1	i	i	PRON
taxlaw-13766	164	2	d.	d.	PROPN
taxlaw-13766	164	3	33	33	NUM
taxlaw-13766	165	1	irs	irs	PROPN
taxlaw-13766	165	2	:	:	PUNCT
taxlaw-13766	165	3	the	the	DET
taxlaw-13766	165	4	tax	tax	NOUN
taxlaw-13766	165	5	gap	gap	NOUN
taxlaw-13766	165	6	,	,	PUNCT
taxlaw-13766	165	7	internal	internal	ADJ
taxlaw-13766	165	8	revenue	revenue	NOUN
taxlaw-13766	165	9	serv	serv	X
taxlaw-13766	165	10	.	.	PUNCT
taxlaw-13766	165	11	,	,	PUNCT
taxlaw-13766	165	12	https://www.irs.gov/statistics/irs-the-tax-gap	https://www.irs.gov/statistics/irs-the-tax-gap	PROPN
taxlaw-13766	166	1	(	(	PUNCT
taxlaw-13766	166	2	last	last	ADJ
taxlaw-13766	166	3	updated	update	VERB
taxlaw-13766	166	4	oct	oct	PROPN
taxlaw-13766	166	5	.	.	PROPN
taxlaw-13766	166	6	10	10	NUM
taxlaw-13766	166	7	,	,	PUNCT
taxlaw-13766	166	8	2024	2024	NUM
taxlaw-13766	166	9	)	)	PUNCT
taxlaw-13766	167	1	[	[	X
taxlaw-13766	167	2	https://perma.cc/c5hh-65ff	https://perma.cc/c5hh-65ff	X
taxlaw-13766	167	3	]	]	PUNCT
taxlaw-13766	167	4	.	.	PUNCT
taxlaw-13766	168	1	34	34	NUM
taxlaw-13766	168	2	u.s	u.s	PROPN
taxlaw-13766	168	3	.	.	PROPN
taxlaw-13766	168	4	dep’t	dep’t	NOUN
taxlaw-13766	168	5	of	of	ADP
taxlaw-13766	168	6	the	the	DET
taxlaw-13766	168	7	treasury	treasury	NOUN
taxlaw-13766	168	8	,	,	PUNCT
taxlaw-13766	168	9	the	the	DET
taxlaw-13766	168	10	american	american	ADJ
taxlaw-13766	168	11	families	family	NOUN
taxlaw-13766	168	12	plan	plan	VERB
taxlaw-13766	168	13	tax	tax	NOUN
taxlaw-13766	168	14	compliance	compliance	NOUN
taxlaw-13766	168	15	agenda	agenda	NOUN
taxlaw-13766	168	16	13	13	NUM
taxlaw-13766	168	17	(	(	PUNCT
taxlaw-13766	168	18	2021	2021	NUM
taxlaw-13766	168	19	)	)	PUNCT
taxlaw-13766	168	20	.	.	PUNCT
taxlaw-13766	169	1	35	35	NUM
taxlaw-13766	169	2	see	see	VERB
taxlaw-13766	169	3	ashlea	ashlea	ADV
taxlaw-13766	169	4	ebeling	ebele	VERB
taxlaw-13766	169	5	,	,	PUNCT
taxlaw-13766	169	6	americans	americans	PROPN
taxlaw-13766	169	7	failed	fail	VERB
taxlaw-13766	169	8	to	to	PART
taxlaw-13766	169	9	pay	pay	VERB
taxlaw-13766	169	10	a	a	DET
taxlaw-13766	169	11	record	record	NOUN
taxlaw-13766	169	12	$	$	SYM
taxlaw-13766	169	13	688	688	NUM
taxlaw-13766	169	14	billion	billion	NUM
taxlaw-13766	169	15	in	in	ADP
taxlaw-13766	169	16	taxes	taxis	NOUN
taxlaw-13766	169	17	.	.	PUNCT
taxlaw-13766	170	1	the	the	DET
taxlaw-13766	170	2	irs	irs	PROPN
taxlaw-13766	170	3	says	say	VERB
taxlaw-13766	170	4	that	that	PRON
taxlaw-13766	170	5	will	will	AUX
taxlaw-13766	170	6	change	change	VERB
taxlaw-13766	170	7	,	,	PUNCT
taxlaw-13766	171	1	wall	wall	PROPN
taxlaw-13766	171	2	st	st	PROPN
taxlaw-13766	171	3	.	.	PROPN
taxlaw-13766	171	4	j.	j.	PROPN
taxlaw-13766	171	5	(	(	PUNCT
taxlaw-13766	171	6	oct	oct	PROPN
taxlaw-13766	171	7	.	.	PROPN
taxlaw-13766	171	8	12	12	NUM
taxlaw-13766	171	9	,	,	PUNCT
taxlaw-13766	171	10	2023	2023	NUM
taxlaw-13766	171	11	)	)	PUNCT
taxlaw-13766	171	12	,	,	PUNCT
taxlaw-13766	171	13	https://www.wsj.com/personal-finance/taxes/americansfailed-to-pay-a-record-688-billion-in-taxes-the-irs-says-that-will-change-631ce518	https://www.wsj.com/personal-finance/taxes/americansfailed-to-pay-a-record-688-billion-in-taxes-the-irs-says-that-will-change-631ce518	PROPN
taxlaw-13766	171	14	;	;	PUNCT
taxlaw-13766	171	15	see	see	VERB
taxlaw-13766	171	16	also	also	ADV
taxlaw-13766	171	17	alan	alan	PROPN
taxlaw-13766	171	18	rappeport	rappeport	PROPN
taxlaw-13766	171	19	,	,	PUNCT
taxlaw-13766	171	20	tax	tax	NOUN
taxlaw-13766	171	21	cheats	cheat	NOUN
taxlaw-13766	171	22	cost	cost	VERB
taxlaw-13766	171	23	the	the	DET
taxlaw-13766	171	24	u.s	u.s	PROPN
taxlaw-13766	171	25	.	.	PROPN
taxlaw-13766	171	26	$	$	SYM
taxlaw-13766	171	27	1	1	NUM
taxlaw-13766	171	28	trillion	trillion	NUM
taxlaw-13766	171	29	per	per	ADP
taxlaw-13766	171	30	year	year	NOUN
taxlaw-13766	171	31	,	,	PUNCT
taxlaw-13766	171	32	i.r.s	i.r.s	PROPN
taxlaw-13766	171	33	.	.	PUNCT
taxlaw-13766	172	1	chief	chief	NOUN
taxlaw-13766	172	2	says	say	VERB
taxlaw-13766	172	3	.	.	PROPN
taxlaw-13766	172	4	,	,	PUNCT
taxlaw-13766	172	5	n.y	n.y	PROPN
taxlaw-13766	172	6	.	.	PROPN
taxlaw-13766	172	7	times	times	PROPN
taxlaw-13766	172	8	(	(	PUNCT
taxlaw-13766	172	9	apr	apr	PROPN
taxlaw-13766	172	10	.	.	PROPN
taxlaw-13766	172	11	13	13	NUM
taxlaw-13766	172	12	,	,	PUNCT
taxlaw-13766	172	13	2021	2021	NUM
taxlaw-13766	172	14	)	)	PUNCT
taxlaw-13766	172	15	,	,	PUNCT
taxlaw-13766	172	16	https://www.nytimes.com/2021/04/13/business/irs-tax-gap.html	https://www.nytimes.com/2021/04/13/business/irs-tax-gap.html	PROPN
taxlaw-13766	172	17	;	;	PUNCT
taxlaw-13766	172	18	lawrence	lawrence	PROPN
taxlaw-13766	172	19	summers	summers	PROPN
taxlaw-13766	172	20	&	&	CCONJ
taxlaw-13766	172	21	natasha	natasha	PROPN
taxlaw-13766	172	22	sarin	sarin	PROPN
taxlaw-13766	172	23	,	,	PUNCT
taxlaw-13766	172	24	the	the	DET
taxlaw-13766	172	25	irs	irs	PROPN
taxlaw-13766	172	26	is	be	AUX
taxlaw-13766	172	27	leaving	leave	VERB
taxlaw-13766	172	28	billions	billion	NOUN
taxlaw-13766	172	29	on	on	ADP
taxlaw-13766	172	30	the	the	DET
taxlaw-13766	172	31	table	table	NOUN
taxlaw-13766	172	32	.	.	PUNCT
taxlaw-13766	173	1	here	here	ADV
taxlaw-13766	173	2	’s	’	VERB
taxlaw-13766	173	3	how	how	SCONJ
taxlaw-13766	173	4	it	it	PRON
taxlaw-13766	173	5	can	can	AUX
taxlaw-13766	173	6	collect	collect	VERB
taxlaw-13766	173	7	that	that	DET
taxlaw-13766	173	8	money	money	NOUN
taxlaw-13766	173	9	.	.	PUNCT
taxlaw-13766	174	1	,	,	PUNCT
taxlaw-13766	174	2	wash	wash	NOUN
taxlaw-13766	174	3	.	.	PUNCT
taxlaw-13766	175	1	post	post	NOUN
taxlaw-13766	175	2	(	(	PUNCT
taxlaw-13766	175	3	june	june	PROPN
taxlaw-13766	175	4	22	22	NUM
taxlaw-13766	175	5	,	,	PUNCT
taxlaw-13766	175	6	2020	2020	NUM
taxlaw-13766	175	7	)	)	PUNCT
taxlaw-13766	175	8	,	,	PUNCT
taxlaw-13766	175	9	https://www.washingtonpost.com/opinions/2020/06/22/how-irs-could-fixtax-gap/.	https://www.washingtonpost.com/opinions/2020/06/22/how-irs-could-fixtax-gap/.	PROPN
taxlaw-13766	175	10	https://www.irs.gov/statistics/irs-the-tax-gap	https://www.irs.gov/statistics/irs-the-tax-gap	PROPN
taxlaw-13766	175	11	https://www.wsj.com/personal-finance/taxes/americans-failed-to-pay-a-record-688-billion-in-taxes-the-irs-says-that-will-change-631ce518	https://www.wsj.com/personal-finance/taxes/americans-failed-to-pay-a-record-688-billion-in-taxes-the-irs-says-that-will-change-631ce518	PROPN
taxlaw-13766	175	12	https://www.wsj.com/personal-finance/taxes/americans-failed-to-pay-a-record-688-billion-in-taxes-the-irs-says-that-will-change-631ce518	https://www.wsj.com/personal-finance/taxes/americans-failed-to-pay-a-record-688-billion-in-taxes-the-irs-says-that-will-change-631ce518	PROPN
taxlaw-13766	175	13	https://www.washingtonpost.com/opinions/2020/06/22/how-irs-could-fix-tax-gap/	https://www.washingtonpost.com/opinions/2020/06/22/how-irs-could-fix-tax-gap/	PROPN
taxlaw-13766	175	14	https://www.washingtonpost.com/opinions/2020/06/22/how-irs-could-fix-tax-gap/	https://www.washingtonpost.com/opinions/2020/06/22/how-irs-could-fix-tax-gap/	PROPN
taxlaw-13766	175	15	2025	2025	NUM
taxlaw-13766	175	16	]	]	PUNCT
taxlaw-13766	176	1	the	the	DET
taxlaw-13766	176	2	tax	tax	NOUN
taxlaw-13766	176	3	redistribution	redistribution	NOUN
taxlaw-13766	176	4	gap	gap	NOUN
taxlaw-13766	176	5	93	93	NUM
taxlaw-13766	176	6	component	component	NOUN
taxlaw-13766	176	7	taxes	taxis	NOUN
taxlaw-13766	176	8	enforced	enforce	VERB
taxlaw-13766	176	9	by	by	ADP
taxlaw-13766	176	10	the	the	DET
taxlaw-13766	176	11	irs	irs	PROPN
taxlaw-13766	176	12	:	:	PUNCT
taxlaw-13766	176	13	the	the	DET
taxlaw-13766	176	14	individual	individual	ADJ
taxlaw-13766	176	15	income	income	NOUN
taxlaw-13766	176	16	tax	tax	NOUN
taxlaw-13766	176	17	,	,	PUNCT
taxlaw-13766	176	18	corporate	corporate	ADJ
taxlaw-13766	176	19	income	income	NOUN
taxlaw-13766	176	20	tax	tax	NOUN
taxlaw-13766	176	21	,	,	PUNCT
taxlaw-13766	176	22	employment	employment	NOUN
taxlaw-13766	176	23	tax	tax	NOUN
taxlaw-13766	176	24	,	,	PUNCT
taxlaw-13766	176	25	estate	estate	NOUN
taxlaw-13766	176	26	tax	tax	NOUN
taxlaw-13766	176	27	,	,	PUNCT
taxlaw-13766	176	28	and	and	CCONJ
taxlaw-13766	176	29	excise	excise	NOUN
taxlaw-13766	176	30	taxes.36	taxes.36	NOUN
taxlaw-13766	176	31	in	in	ADP
taxlaw-13766	176	32	turn	turn	NOUN
taxlaw-13766	176	33	,	,	PUNCT
taxlaw-13766	176	34	the	the	DET
taxlaw-13766	176	35	irs	irs	PROPN
taxlaw-13766	176	36	breaks	break	VERB
taxlaw-13766	176	37	down	down	ADP
taxlaw-13766	176	38	noncompliance	noncompliance	NOUN
taxlaw-13766	176	39	for	for	ADP
taxlaw-13766	176	40	each	each	DET
taxlaw-13766	176	41	tax	tax	NOUN
taxlaw-13766	176	42	into	into	ADP
taxlaw-13766	176	43	three	three	NUM
taxlaw-13766	176	44	categories	category	NOUN
taxlaw-13766	176	45	:	:	PUNCT
taxlaw-13766	176	46	nonfiling	nonfile	VERB
taxlaw-13766	176	47	(	(	PUNCT
taxlaw-13766	176	48	cases	case	NOUN
taxlaw-13766	176	49	in	in	ADP
taxlaw-13766	176	50	which	which	PRON
taxlaw-13766	176	51	a	a	DET
taxlaw-13766	176	52	taxpayer	taxpayer	NOUN
taxlaw-13766	176	53	does	do	AUX
taxlaw-13766	176	54	not	not	PART
taxlaw-13766	176	55	file	file	VERB
taxlaw-13766	176	56	a	a	DET
taxlaw-13766	176	57	return	return	NOUN
taxlaw-13766	176	58	at	at	ADV
taxlaw-13766	176	59	all	all	ADV
taxlaw-13766	176	60	)	)	PUNCT
taxlaw-13766	176	61	,	,	PUNCT
taxlaw-13766	176	62	underreporting	underreporte	VERB
taxlaw-13766	176	63	(	(	PUNCT
taxlaw-13766	176	64	when	when	SCONJ
taxlaw-13766	176	65	a	a	DET
taxlaw-13766	176	66	taxpayer	taxpayer	NOUN
taxlaw-13766	176	67	files	file	VERB
taxlaw-13766	176	68	a	a	DET
taxlaw-13766	176	69	return	return	NOUN
taxlaw-13766	176	70	but	but	CCONJ
taxlaw-13766	176	71	understates	understate	VERB
taxlaw-13766	176	72	their	their	PRON
taxlaw-13766	176	73	tax	tax	NOUN
taxlaw-13766	176	74	liability	liability	NOUN
taxlaw-13766	176	75	)	)	PUNCT
taxlaw-13766	176	76	,	,	PUNCT
taxlaw-13766	176	77	and	and	CCONJ
taxlaw-13766	176	78	underpayment	underpayment	ADJ
taxlaw-13766	176	79	(	(	PUNCT
taxlaw-13766	176	80	representing	represent	VERB
taxlaw-13766	176	81	cases	case	NOUN
taxlaw-13766	176	82	where	where	SCONJ
taxlaw-13766	176	83	a	a	DET
taxlaw-13766	176	84	taxpayer	taxpayer	NOUN
taxlaw-13766	176	85	files	file	VERB
taxlaw-13766	176	86	an	an	DET
taxlaw-13766	176	87	accurate	accurate	ADJ
taxlaw-13766	176	88	return	return	NOUN
taxlaw-13766	176	89	but	but	CCONJ
taxlaw-13766	176	90	does	do	AUX
taxlaw-13766	176	91	not	not	PART
taxlaw-13766	176	92	pay	pay	VERB
taxlaw-13766	176	93	their	their	PRON
taxlaw-13766	176	94	entire	entire	ADJ
taxlaw-13766	176	95	liability).37	liability).37	PROPN
taxlaw-13766	176	96	(	(	PUNCT
taxlaw-13766	176	97	the	the	DET
taxlaw-13766	176	98	tax	tax	NOUN
taxlaw-13766	176	99	revenue	revenue	NOUN
taxlaw-13766	176	100	gap	gap	NOUN
taxlaw-13766	176	101	does	do	AUX
taxlaw-13766	176	102	not	not	PART
taxlaw-13766	176	103	include	include	VERB
taxlaw-13766	176	104	missing	miss	VERB
taxlaw-13766	176	105	tax	tax	NOUN
taxlaw-13766	176	106	revenues	revenue	NOUN
taxlaw-13766	176	107	from	from	ADP
taxlaw-13766	176	108	unlawful	unlawful	ADJ
taxlaw-13766	176	109	acts	act	NOUN
taxlaw-13766	176	110	,	,	PUNCT
taxlaw-13766	176	111	whether	whether	SCONJ
taxlaw-13766	176	112	because	because	SCONJ
taxlaw-13766	176	113	the	the	DET
taxlaw-13766	176	114	government	government	NOUN
taxlaw-13766	176	115	would	would	AUX
taxlaw-13766	176	116	rather	rather	ADV
taxlaw-13766	176	117	eliminate	eliminate	VERB
taxlaw-13766	176	118	than	than	ADP
taxlaw-13766	176	119	tax	tax	NOUN
taxlaw-13766	176	120	illegal	illegal	ADJ
taxlaw-13766	176	121	economic	economic	ADJ
taxlaw-13766	176	122	activities	activity	NOUN
taxlaw-13766	176	123	or	or	CCONJ
taxlaw-13766	176	124	because	because	SCONJ
taxlaw-13766	176	125	estimating	estimate	VERB
taxlaw-13766	176	126	such	such	ADJ
taxlaw-13766	176	127	lost	lost	ADJ
taxlaw-13766	176	128	revenue	revenue	NOUN
taxlaw-13766	176	129	would	would	AUX
taxlaw-13766	176	130	be	be	AUX
taxlaw-13766	176	131	an	an	DET
taxlaw-13766	176	132	impossible	impossible	ADJ
taxlaw-13766	176	133	task.)38	task.)38	NOUN
taxlaw-13766	176	134	of	of	ADP
taxlaw-13766	176	135	these	these	DET
taxlaw-13766	176	136	pieces	piece	NOUN
taxlaw-13766	176	137	,	,	PUNCT
taxlaw-13766	176	138	underreporting	underreporte	VERB
taxlaw-13766	176	139	comprises	comprise	VERB
taxlaw-13766	176	140	the	the	DET
taxlaw-13766	176	141	largest	large	ADJ
taxlaw-13766	176	142	portion	portion	NOUN
taxlaw-13766	176	143	of	of	ADP
taxlaw-13766	176	144	the	the	DET
taxlaw-13766	176	145	overall	overall	ADJ
taxlaw-13766	176	146	gap—80%—with	gap—80%—with	PROPN
taxlaw-13766	176	147	individual	individual	ADJ
taxlaw-13766	176	148	income	income	NOUN
taxlaw-13766	176	149	tax	tax	NOUN
taxlaw-13766	176	150	underreporting	underreporte	VERB
taxlaw-13766	176	151	making	make	VERB
taxlaw-13766	176	152	up	up	ADP
taxlaw-13766	176	153	the	the	DET
taxlaw-13766	176	154	majority	majority	NOUN
taxlaw-13766	176	155	of	of	ADP
taxlaw-13766	176	156	that	that	DET
taxlaw-13766	176	157	slice	slice	NOUN
taxlaw-13766	176	158	(	(	PUNCT
taxlaw-13766	176	159	56%).39	56%).39	NOUN
taxlaw-13766	176	160	(	(	PUNCT
taxlaw-13766	176	161	for	for	ADP
taxlaw-13766	176	162	tax	tax	NOUN
taxlaw-13766	176	163	year	year	NOUN
taxlaw-13766	176	164	2021	2021	NUM
taxlaw-13766	176	165	,	,	PUNCT
taxlaw-13766	176	166	$	$	SYM
taxlaw-13766	176	167	396	396	NUM
taxlaw-13766	176	168	billion	billion	NUM
taxlaw-13766	176	169	of	of	ADP
taxlaw-13766	176	170	the	the	DET
taxlaw-13766	176	171	total	total	ADJ
taxlaw-13766	176	172	$	$	SYM
taxlaw-13766	176	173	688	688	NUM
taxlaw-13766	176	174	billion	billion	NUM
taxlaw-13766	176	175	gross	gross	ADJ
taxlaw-13766	176	176	tax	tax	NOUN
taxlaw-13766	176	177	revenue	revenue	NOUN
taxlaw-13766	176	178	gap	gap	NOUN
taxlaw-13766	176	179	resulted	result	VERB
taxlaw-13766	176	180	from	from	ADP
taxlaw-13766	176	181	individual	individual	ADJ
taxlaw-13766	176	182	underreporting.40	underreporting.40	PROPN
taxlaw-13766	176	183	)	)	PUNCT
taxlaw-13766	176	184	within	within	ADP
taxlaw-13766	176	185	individual	individual	ADJ
taxlaw-13766	176	186	income	income	NOUN
taxlaw-13766	176	187	tax	tax	NOUN
taxlaw-13766	176	188	underreporting	underreporting	NOUN
taxlaw-13766	176	189	,	,	PUNCT
taxlaw-13766	176	190	sole	sole	ADJ
taxlaw-13766	176	191	proprietor	proprietor	NOUN
taxlaw-13766	176	192	underreporting	underreporting	NOUN
taxlaw-13766	176	193	—	—	PUNCT
taxlaw-13766	176	194	that	that	ADV
taxlaw-13766	176	195	is	is	ADV
taxlaw-13766	176	196	,	,	PUNCT
taxlaw-13766	176	197	understatement	understatement	NOUN
taxlaw-13766	176	198	of	of	ADP
taxlaw-13766	176	199	tax	tax	NOUN
taxlaw-13766	176	200	liability	liability	NOUN
taxlaw-13766	176	201	by	by	ADP
taxlaw-13766	176	202	individuals	individual	NOUN
taxlaw-13766	176	203	who	who	PRON
taxlaw-13766	176	204	own	own	VERB
taxlaw-13766	176	205	an	an	DET
taxlaw-13766	176	206	unincorporated	unincorporated	ADJ
taxlaw-13766	176	207	business	business	NOUN
taxlaw-13766	176	208	—	—	PUNCT
taxlaw-13766	176	209	presents	present	VERB
taxlaw-13766	176	210	the	the	DET
taxlaw-13766	176	211	most	most	ADV
taxlaw-13766	176	212	significant	significant	ADJ
taxlaw-13766	176	213	problem	problem	NOUN
taxlaw-13766	176	214	:	:	PUNCT
taxlaw-13766	176	215	gao	gao	PROPN
taxlaw-13766	176	216	data	data	PROPN
taxlaw-13766	176	217	estimates	estimate	VERB
taxlaw-13766	176	218	that	that	SCONJ
taxlaw-13766	176	219	57	57	NUM
taxlaw-13766	176	220	%	%	NOUN
taxlaw-13766	176	221	of	of	ADP
taxlaw-13766	176	222	sole	sole	ADJ
taxlaw-13766	176	223	proprietor	proprietor	NOUN
taxlaw-13766	176	224	income	income	NOUN
taxlaw-13766	176	225	is	be	AUX
taxlaw-13766	176	226	misreported	misreporte	VERB
taxlaw-13766	176	227	,	,	PUNCT
taxlaw-13766	176	228	compared	compare	VERB
taxlaw-13766	176	229	to	to	ADP
taxlaw-13766	176	230	only	only	ADV
taxlaw-13766	176	231	1	1	NUM
taxlaw-13766	176	232	%	%	NOUN
taxlaw-13766	176	233	of	of	ADP
taxlaw-13766	176	234	wages	wage	NOUN
taxlaw-13766	176	235	and	and	CCONJ
taxlaw-13766	176	236	18	18	NUM
taxlaw-13766	176	237	%	%	NOUN
taxlaw-13766	176	238	of	of	ADP
taxlaw-13766	176	239	capital	capital	NOUN
taxlaw-13766	176	240	gains.41	gains.41	PROPN
taxlaw-13766	176	241	broken	break	VERB
taxlaw-13766	176	242	down	down	ADP
taxlaw-13766	176	243	by	by	ADP
taxlaw-13766	176	244	filers	filer	NOUN
taxlaw-13766	176	245	,	,	PUNCT
taxlaw-13766	176	246	the	the	DET
taxlaw-13766	176	247	gao	gao	PROPN
taxlaw-13766	176	248	found	find	VERB
taxlaw-13766	176	249	that	that	SCONJ
taxlaw-13766	176	250	30	30	NUM
taxlaw-13766	176	251	%	%	NOUN
taxlaw-13766	176	252	of	of	ADP
taxlaw-13766	176	253	sole	sole	ADJ
taxlaw-13766	176	254	proprietors	proprietor	NOUN
taxlaw-13766	176	255	misreported	misreporte	VERB
taxlaw-13766	176	256	gross	gross	ADJ
taxlaw-13766	176	257	business	business	NOUN
taxlaw-13766	176	258	receipts	receipt	NOUN
taxlaw-13766	176	259	,	,	PUNCT
taxlaw-13766	176	260	and	and	CCONJ
taxlaw-13766	176	261	just	just	ADV
taxlaw-13766	176	262	over	over	ADP
taxlaw-13766	176	263	three	three	NUM
taxlaw-13766	176	264	-	-	PUNCT
taxlaw-13766	176	265	quarters	quarter	NOUN
taxlaw-13766	176	266	(	(	PUNCT
taxlaw-13766	176	267	76	76	NUM
taxlaw-13766	176	268	%	%	NOUN
taxlaw-13766	176	269	)	)	PUNCT
taxlaw-13766	176	270	misreported	misreporte	VERB
taxlaw-13766	176	271	business	business	NOUN
taxlaw-13766	176	272	expenses.42	expenses.42	NOUN
taxlaw-13766	176	273	the	the	DET
taxlaw-13766	176	274	irs	irs	PROPN
taxlaw-13766	176	275	attributes	attribute	VERB
taxlaw-13766	176	276	$	$	SYM
taxlaw-13766	176	277	80	80	NUM
taxlaw-13766	176	278	billion	billion	NUM
taxlaw-13766	176	279	of	of	ADP
taxlaw-13766	176	280	the	the	DET
taxlaw-13766	176	281	gross	gross	ADJ
taxlaw-13766	176	282	tax	tax	NOUN
taxlaw-13766	176	283	revenue	revenue	NOUN
taxlaw-13766	176	284	gap	gap	NOUN
taxlaw-13766	176	285	to	to	ADP
taxlaw-13766	176	286	sole	sole	ADJ
taxlaw-13766	176	287	proprietor	proprietor	NOUN
taxlaw-13766	176	288	income.43	income.43	ADJ
taxlaw-13766	176	289	2	2	NUM
taxlaw-13766	176	290	.	.	PUNCT
taxlaw-13766	176	291	measuring	measure	VERB
taxlaw-13766	176	292	the	the	DET
taxlaw-13766	176	293	tax	tax	NOUN
taxlaw-13766	176	294	revenue	revenue	NOUN
taxlaw-13766	176	295	gap	gap	NOUN
taxlaw-13766	176	296	the	the	DET
taxlaw-13766	176	297	irs	irs	PROPN
taxlaw-13766	176	298	derived	derive	VERB
taxlaw-13766	176	299	early	early	ADJ
taxlaw-13766	176	300	tax	tax	NOUN
taxlaw-13766	176	301	revenue	revenue	NOUN
taxlaw-13766	176	302	gap	gap	NOUN
taxlaw-13766	176	303	estimates	estimate	NOUN
taxlaw-13766	176	304	using	use	VERB
taxlaw-13766	176	305	the	the	DET
taxlaw-13766	176	306	taxpayer	taxpayer	NOUN
taxlaw-13766	176	307	compliance	compliance	NOUN
taxlaw-13766	176	308	measurement	measurement	NOUN
taxlaw-13766	176	309	program	program	NOUN
taxlaw-13766	176	310	,	,	PUNCT
taxlaw-13766	176	311	through	through	ADP
taxlaw-13766	176	312	which	which	PRON
taxlaw-13766	176	313	irs	irs	PROPN
taxlaw-13766	176	314	agents	agent	NOUN
taxlaw-13766	176	315	performed	perform	VERB
taxlaw-13766	176	316	“	"	PUNCT
taxlaw-13766	176	317	line	line	NOUN
taxlaw-13766	176	318	-	-	PUNCT
taxlaw-13766	176	319	byline	byline	NOUN
taxlaw-13766	176	320	examinations	examination	NOUN
taxlaw-13766	176	321	of	of	ADP
taxlaw-13766	176	322	several	several	ADJ
taxlaw-13766	176	323	different	different	ADJ
taxlaw-13766	176	324	types	type	NOUN
taxlaw-13766	176	325	of	of	ADP
taxlaw-13766	176	326	tax	tax	NOUN
taxlaw-13766	176	327	returns	return	NOUN
taxlaw-13766	176	328	”	"	PUNCT
taxlaw-13766	176	329	in	in	ADP
taxlaw-13766	176	330	order	order	NOUN
taxlaw-13766	176	331	to	to	PART
taxlaw-13766	176	332	generate	generate	VERB
taxlaw-13766	176	333	estimated	estimate	VERB
taxlaw-13766	176	334	underpayments	underpayment	NOUN
taxlaw-13766	176	335	across	across	ADP
taxlaw-13766	176	336	a	a	DET
taxlaw-13766	176	337	variety	variety	NOUN
taxlaw-13766	176	338	of	of	ADP
taxlaw-13766	176	339	tax	tax	NOUN
taxlaw-13766	176	340	categories.44	categories.44	NOUN
taxlaw-13766	176	341	in	in	ADP
taxlaw-13766	176	342	the	the	DET
taxlaw-13766	176	343	1990s	1990	NOUN
taxlaw-13766	176	344	,	,	PUNCT
taxlaw-13766	176	345	congress	congress	PROPN
taxlaw-13766	176	346	objected	object	VERB
taxlaw-13766	176	347	to	to	ADP
taxlaw-13766	176	348	the	the	DET
taxlaw-13766	176	349	irs	irs	PROPN
taxlaw-13766	176	350	method	method	NOUN
taxlaw-13766	176	351	due	due	ADP
taxlaw-13766	176	352	to	to	ADP
taxlaw-13766	176	353	“	"	PUNCT
taxlaw-13766	176	354	the	the	DET
taxlaw-13766	176	355	high	high	ADJ
taxlaw-13766	176	356	cost	cost	NOUN
taxlaw-13766	176	357	to	to	ADP
taxlaw-13766	176	358	the	the	DET
taxlaw-13766	176	359	irs	irs	PROPN
taxlaw-13766	176	360	and	and	CCONJ
taxlaw-13766	176	361	the	the	DET
taxlaw-13766	176	362	compliance	compliance	NOUN
taxlaw-13766	176	363	burden	burden	NOUN
taxlaw-13766	176	364	placed	place	VERB
taxlaw-13766	176	365	on	on	ADP
taxlaw-13766	176	366	taxpayers	taxpayer	NOUN
taxlaw-13766	176	367	who	who	PRON
taxlaw-13766	176	368	were	be	AUX
taxlaw-13766	176	369	selected	select	VERB
taxlaw-13766	176	370	.	.	PUNCT
taxlaw-13766	177	1	”45	”45	PROPN
taxlaw-13766	177	2	rather	rather	ADV
taxlaw-13766	177	3	than	than	ADP
taxlaw-13766	177	4	abandon	abandon	VERB
taxlaw-13766	177	5	the	the	DET
taxlaw-13766	177	6	enterprise	enterprise	NOUN
taxlaw-13766	177	7	of	of	ADP
taxlaw-13766	177	8	measuring	measure	VERB
taxlaw-13766	177	9	the	the	DET
taxlaw-13766	177	10	tax	tax	NOUN
taxlaw-13766	177	11	revenue	revenue	NOUN
taxlaw-13766	177	12	gap	gap	NOUN
taxlaw-13766	177	13	,	,	PUNCT
taxlaw-13766	177	14	the	the	DET
taxlaw-13766	177	15	irs	irs	PROPN
taxlaw-13766	177	16	introduced	introduce	VERB
taxlaw-13766	177	17	the	the	DET
taxlaw-13766	177	18	national	national	ADJ
taxlaw-13766	177	19	research	research	NOUN
taxlaw-13766	177	20	program	program	NOUN
taxlaw-13766	177	21	.	.	PUNCT
taxlaw-13766	178	1	by	by	ADP
taxlaw-13766	178	2	only	only	ADV
taxlaw-13766	178	3	directly	directly	ADV
taxlaw-13766	178	4	auditing	audit	VERB
taxlaw-13766	178	5	items	item	NOUN
taxlaw-13766	178	6	that	that	PRON
taxlaw-13766	178	7	could	could	AUX
taxlaw-13766	178	8	not	not	PART
taxlaw-13766	178	9	be	be	AUX
taxlaw-13766	178	10	independently	independently	ADV
taxlaw-13766	178	11	verified	verify	VERB
taxlaw-13766	178	12	,	,	PUNCT
taxlaw-13766	178	13	the	the	DET
taxlaw-13766	178	14	irs	irs	PROPN
taxlaw-13766	178	15	sought	seek	VERB
taxlaw-13766	178	16	to	to	PART
taxlaw-13766	178	17	minimize	minimize	VERB
taxlaw-13766	178	18	the	the	DET
taxlaw-13766	178	19	burden	burden	NOUN
taxlaw-13766	178	20	to	to	ADP
taxlaw-13766	178	21	taxpayers.46	taxpayers.46	PROPN
taxlaw-13766	178	22	36	36	NUM
taxlaw-13766	178	23	krause	krause	NOUN
taxlaw-13766	178	24	et	et	PROPN
taxlaw-13766	178	25	al	al	PROPN
taxlaw-13766	178	26	.	.	PROPN
taxlaw-13766	178	27	,	,	PUNCT
taxlaw-13766	178	28	supra	supra	PROPN
taxlaw-13766	178	29	note	note	PROPN
taxlaw-13766	178	30	24	24	NUM
taxlaw-13766	178	31	,	,	PUNCT
taxlaw-13766	178	32	at	at	ADP
taxlaw-13766	178	33	13	13	NUM
taxlaw-13766	178	34	.	.	PUNCT
taxlaw-13766	178	35	37	37	NUM
taxlaw-13766	179	1	i	i	PRON
taxlaw-13766	179	2	d.	d.	NOUN
taxlaw-13766	179	3	at	at	ADP
taxlaw-13766	179	4	9	9	NUM
taxlaw-13766	179	5	.	.	PUNCT
taxlaw-13766	179	6	38	38	NUM
taxlaw-13766	179	7	mark	mark	NOUN
taxlaw-13766	179	8	mazur	mazur	PROPN
taxlaw-13766	179	9	&	&	CCONJ
taxlaw-13766	179	10	alan	alan	PROPN
taxlaw-13766	179	11	plumley	plumley	PROPN
taxlaw-13766	179	12	,	,	PUNCT
taxlaw-13766	179	13	understanding	understand	VERB
taxlaw-13766	179	14	the	the	DET
taxlaw-13766	179	15	tax	tax	NOUN
taxlaw-13766	179	16	gap	gap	NOUN
taxlaw-13766	179	17	,	,	PUNCT
taxlaw-13766	179	18	60	60	NUM
taxlaw-13766	179	19	nat	nat	NOUN
taxlaw-13766	179	20	.	.	PUNCT
taxlaw-13766	180	1	tax	tax	NOUN
taxlaw-13766	180	2	j.	j.	PROPN
taxlaw-13766	180	3	569	569	NUM
taxlaw-13766	180	4	(	(	PUNCT
taxlaw-13766	180	5	2007	2007	NUM
taxlaw-13766	180	6	)	)	PUNCT
taxlaw-13766	180	7	.	.	PUNCT
taxlaw-13766	181	1	39	39	NUM
taxlaw-13766	181	2	u.s	u.s	PROPN
taxlaw-13766	181	3	.	.	PROPN
taxlaw-13766	181	4	gov’t	gov’t	PROPN
taxlaw-13766	181	5	accountability	accountability	NOUN
taxlaw-13766	181	6	off	off	ADP
taxlaw-13766	181	7	.	.	PUNCT
taxlaw-13766	182	1	,	,	PUNCT
taxlaw-13766	182	2	gao	gao	PROPN
taxlaw-13766	182	3	23	23	NUM
taxlaw-13766	182	4	-	-	SYM
taxlaw-13766	182	5	106448	106448	NUM
taxlaw-13766	182	6	,	,	PUNCT
taxlaw-13766	182	7	tax	tax	NOUN
taxlaw-13766	182	8	gap	gap	NOUN
taxlaw-13766	182	9	:	:	PUNCT
taxlaw-13766	182	10	modest	modest	ADJ
taxlaw-13766	182	11	reductions	reduction	NOUN
taxlaw-13766	182	12	in	in	ADP
taxlaw-13766	182	13	the	the	DET
taxlaw-13766	182	14	gap	gap	NOUN
taxlaw-13766	182	15	could	could	AUX
taxlaw-13766	182	16	yield	yield	VERB
taxlaw-13766	182	17	large	large	ADJ
taxlaw-13766	182	18	fiscal	fiscal	ADJ
taxlaw-13766	182	19	benefits	benefit	NOUN
taxlaw-13766	182	20	1	1	NUM
taxlaw-13766	182	21	(	(	PUNCT
taxlaw-13766	182	22	2023	2023	NUM
taxlaw-13766	182	23	)	)	PUNCT
taxlaw-13766	182	24	.	.	PUNCT
taxlaw-13766	183	1	40	40	NUM
taxlaw-13766	183	2	krause	krause	PROPN
taxlaw-13766	183	3	et	et	PROPN
taxlaw-13766	183	4	al	al	PROPN
taxlaw-13766	183	5	.	.	PROPN
taxlaw-13766	183	6	,	,	PUNCT
taxlaw-13766	183	7	supra	supra	PROPN
taxlaw-13766	183	8	note	note	PROPN
taxlaw-13766	183	9	24	24	NUM
taxlaw-13766	183	10	,	,	PUNCT
taxlaw-13766	183	11	at	at	ADP
taxlaw-13766	183	12	10	10	NUM
taxlaw-13766	183	13	.	.	PUNCT
taxlaw-13766	183	14	41	41	NUM
taxlaw-13766	183	15	u.s	u.s	PROPN
taxlaw-13766	183	16	.	.	PROPN
taxlaw-13766	183	17	gov’t	gov’t	PROPN
taxlaw-13766	183	18	accountability	accountability	NOUN
taxlaw-13766	183	19	off	off	ADP
taxlaw-13766	183	20	.	.	PUNCT
taxlaw-13766	184	1	,	,	PUNCT
taxlaw-13766	184	2	gao	gao	PROPN
taxlaw-13766	184	3	24	24	NUM
taxlaw-13766	184	4	-	-	SYM
taxlaw-13766	184	5	105281	105281	NUM
taxlaw-13766	184	6	,	,	PUNCT
taxlaw-13766	184	7	sole	sole	ADJ
taxlaw-13766	184	8	proprietor	proprietor	NOUN
taxlaw-13766	184	9	compliance	compliance	NOUN
taxlaw-13766	184	10	:	:	PUNCT
taxlaw-13766	184	11	treasury	treasury	PROPN
taxlaw-13766	184	12	and	and	CCONJ
taxlaw-13766	184	13	irs	irs	PROPN
taxlaw-13766	184	14	have	have	VERB
taxlaw-13766	184	15	opportunities	opportunity	NOUN
taxlaw-13766	184	16	to	to	PART
taxlaw-13766	184	17	reduce	reduce	VERB
taxlaw-13766	184	18	the	the	DET
taxlaw-13766	184	19	tax	tax	NOUN
taxlaw-13766	184	20	gap	gap	NOUN
taxlaw-13766	184	21	21	21	NUM
taxlaw-13766	184	22	(	(	PUNCT
taxlaw-13766	184	23	2023	2023	NUM
taxlaw-13766	184	24	)	)	PUNCT
taxlaw-13766	184	25	.	.	PUNCT
taxlaw-13766	185	1	42	42	NUM
taxlaw-13766	186	1	i	i	PRON
taxlaw-13766	186	2	d.	d.	PROPN
taxlaw-13766	186	3	at	at	ADP
taxlaw-13766	186	4	22	22	NUM
taxlaw-13766	186	5	.	.	PUNCT
taxlaw-13766	187	1	43	43	NUM
taxlaw-13766	188	1	i	i	PRON
taxlaw-13766	188	2	d.	d.	VERB
taxlaw-13766	188	3	at	at	ADP
taxlaw-13766	188	4	1	1	NUM
taxlaw-13766	188	5	.	.	NUM
taxlaw-13766	188	6	44	44	NUM
taxlaw-13766	188	7	bickley	bickley	NOUN
taxlaw-13766	188	8	,	,	PUNCT
taxlaw-13766	188	9	supra	supra	PROPN
taxlaw-13766	188	10	note	note	PROPN
taxlaw-13766	188	11	26	26	NUM
taxlaw-13766	188	12	,	,	PUNCT
taxlaw-13766	188	13	at	at	ADP
taxlaw-13766	188	14	1	1	NUM
taxlaw-13766	188	15	.	.	NUM
taxlaw-13766	188	16	45	45	NUM
taxlaw-13766	189	1	i	i	PROPN
taxlaw-13766	189	2	d.	d.	PROPN
taxlaw-13766	189	3	46	46	NUM
taxlaw-13766	190	1	i	i	PRON
taxlaw-13766	190	2	d.	d.	PROPN
taxlaw-13766	190	3	at	at	ADP
taxlaw-13766	190	4	2	2	NUM
taxlaw-13766	190	5	.	.	NUM
taxlaw-13766	190	6	94	94	NUM
taxlaw-13766	190	7	columbia	columbia	PROPN
taxlaw-13766	190	8	journal	journal	PROPN
taxlaw-13766	190	9	of	of	ADP
taxlaw-13766	190	10	tax	tax	NOUN
taxlaw-13766	190	11	law	law	NOUN
taxlaw-13766	190	12	[	[	X
taxlaw-13766	190	13	vol	vol	NOUN
taxlaw-13766	190	14	.	.	PUNCT
taxlaw-13766	191	1	16:2	16:2	NUM
taxlaw-13766	191	2	daniel	daniel	PROPN
taxlaw-13766	191	3	hemel	hemel	PROPN
taxlaw-13766	191	4	et	et	PROPN
taxlaw-13766	191	5	al	al	PROPN
taxlaw-13766	191	6	.	.	PROPN
taxlaw-13766	191	7	explain	explain	VERB
taxlaw-13766	191	8	the	the	DET
taxlaw-13766	191	9	tax	tax	NOUN
taxlaw-13766	191	10	revenue	revenue	NOUN
taxlaw-13766	191	11	gap	gap	NOUN
taxlaw-13766	191	12	measurement	measurement	NOUN
taxlaw-13766	191	13	method	method	NOUN
taxlaw-13766	191	14	in	in	ADP
taxlaw-13766	191	15	more	more	ADJ
taxlaw-13766	191	16	detail.47	detail.47	NOUN
taxlaw-13766	191	17	the	the	DET
taxlaw-13766	191	18	national	national	PROPN
taxlaw-13766	191	19	research	research	NOUN
taxlaw-13766	191	20	program	program	NOUN
taxlaw-13766	191	21	relies	rely	VERB
taxlaw-13766	191	22	on	on	ADP
taxlaw-13766	191	23	individual	individual	ADJ
taxlaw-13766	191	24	irs	irs	PROPN
taxlaw-13766	191	25	examiners	examiner	NOUN
taxlaw-13766	191	26	detecting	detect	VERB
taxlaw-13766	191	27	underreporting	underreporting	NOUN
taxlaw-13766	191	28	and	and	CCONJ
taxlaw-13766	191	29	underpayments	underpayment	NOUN
taxlaw-13766	191	30	in	in	ADP
taxlaw-13766	191	31	individual	individual	ADJ
taxlaw-13766	191	32	returns	return	NOUN
taxlaw-13766	191	33	.	.	PUNCT
taxlaw-13766	192	1	examiners	examiner	NOUN
taxlaw-13766	192	2	auditing	audit	VERB
taxlaw-13766	192	3	similar	similar	ADJ
taxlaw-13766	192	4	tax	tax	NOUN
taxlaw-13766	192	5	issues	issue	NOUN
taxlaw-13766	192	6	with	with	ADP
taxlaw-13766	192	7	the	the	DET
taxlaw-13766	192	8	same	same	ADJ
taxlaw-13766	192	9	propensity	propensity	NOUN
taxlaw-13766	192	10	for	for	ADP
taxlaw-13766	192	11	underreporting	underreporte	VERB
taxlaw-13766	192	12	identify	identify	VERB
taxlaw-13766	192	13	varying	vary	VERB
taxlaw-13766	192	14	levels	level	NOUN
taxlaw-13766	192	15	of	of	ADP
taxlaw-13766	192	16	tax	tax	NOUN
taxlaw-13766	192	17	noncompliance	noncompliance	NOUN
taxlaw-13766	192	18	;	;	PUNCT
taxlaw-13766	192	19	the	the	DET
taxlaw-13766	192	20	irs	irs	PROPN
taxlaw-13766	192	21	assumes	assume	VERB
taxlaw-13766	192	22	that	that	SCONJ
taxlaw-13766	192	23	the	the	DET
taxlaw-13766	192	24	most	most	ADV
taxlaw-13766	192	25	“	"	PUNCT
taxlaw-13766	192	26	successful	successful	ADJ
taxlaw-13766	192	27	”	"	PUNCT
taxlaw-13766	192	28	examiners	examiner	NOUN
taxlaw-13766	192	29	are	be	AUX
taxlaw-13766	192	30	also	also	ADV
taxlaw-13766	192	31	the	the	DET
taxlaw-13766	192	32	most	most	ADV
taxlaw-13766	192	33	accurate	accurate	ADJ
taxlaw-13766	192	34	,	,	PUNCT
taxlaw-13766	192	35	and	and	CCONJ
taxlaw-13766	192	36	it	it	PRON
taxlaw-13766	192	37	scales	scale	VERB
taxlaw-13766	192	38	underreporting	underreporte	VERB
taxlaw-13766	192	39	identified	identify	VERB
taxlaw-13766	192	40	by	by	ADP
taxlaw-13766	192	41	less	less	ADV
taxlaw-13766	192	42	successful	successful	ADJ
taxlaw-13766	192	43	examiners	examiner	NOUN
taxlaw-13766	192	44	to	to	ADP
taxlaw-13766	192	45	that	that	DET
taxlaw-13766	192	46	level	level	NOUN
taxlaw-13766	192	47	through	through	ADP
taxlaw-13766	192	48	a	a	DET
taxlaw-13766	192	49	process	process	NOUN
taxlaw-13766	192	50	called	call	VERB
taxlaw-13766	192	51	“	"	PUNCT
taxlaw-13766	192	52	detection	detection	NOUN
taxlaw-13766	192	53	controlled	control	VERB
taxlaw-13766	192	54	estimation	estimation	NOUN
taxlaw-13766	192	55	.	.	PUNCT
taxlaw-13766	193	1	”48	”48	PROPN
taxlaw-13766	193	2	one	one	NUM
taxlaw-13766	193	3	study	study	NOUN
taxlaw-13766	193	4	of	of	ADP
taxlaw-13766	193	5	the	the	DET
taxlaw-13766	193	6	nrp	nrp	NOUN
taxlaw-13766	193	7	and	and	CCONJ
taxlaw-13766	193	8	dce	dce	PROPN
taxlaw-13766	193	9	estimates	estimate	VERB
taxlaw-13766	193	10	that	that	SCONJ
taxlaw-13766	193	11	dce	dce	PROPN
taxlaw-13766	193	12	adjustments	adjustment	NOUN
taxlaw-13766	193	13	triple	triple	DET
taxlaw-13766	193	14	the	the	DET
taxlaw-13766	193	15	amount	amount	NOUN
taxlaw-13766	193	16	of	of	ADP
taxlaw-13766	193	17	suspected	suspect	VERB
taxlaw-13766	193	18	underreporting.49	underreporting.49	PROPN
taxlaw-13766	193	19	using	use	VERB
taxlaw-13766	193	20	this	this	DET
taxlaw-13766	193	21	new	new	ADJ
taxlaw-13766	193	22	method	method	NOUN
taxlaw-13766	193	23	,	,	PUNCT
taxlaw-13766	193	24	the	the	DET
taxlaw-13766	193	25	irs	irs	PROPN
taxlaw-13766	193	26	most	most	ADV
taxlaw-13766	193	27	recently	recently	ADV
taxlaw-13766	193	28	generated	generate	VERB
taxlaw-13766	193	29	tax	tax	NOUN
taxlaw-13766	193	30	revenue	revenue	NOUN
taxlaw-13766	193	31	gap	gap	NOUN
taxlaw-13766	193	32	estimates	estimate	NOUN
taxlaw-13766	193	33	in	in	ADP
taxlaw-13766	193	34	2023	2023	NUM
taxlaw-13766	193	35	for	for	ADP
taxlaw-13766	193	36	tax	tax	NOUN
taxlaw-13766	193	37	years	year	NOUN
taxlaw-13766	193	38	2020	2020	NUM
taxlaw-13766	193	39	and	and	CCONJ
taxlaw-13766	193	40	2021.50	2021.50	NUM
taxlaw-13766	193	41	as	as	SCONJ
taxlaw-13766	193	42	noted	note	VERB
taxlaw-13766	193	43	above	above	ADV
taxlaw-13766	193	44	,	,	PUNCT
taxlaw-13766	193	45	the	the	DET
taxlaw-13766	193	46	gross	gross	ADJ
taxlaw-13766	193	47	tax	tax	NOUN
taxlaw-13766	193	48	revenue	revenue	NOUN
taxlaw-13766	193	49	gap	gap	NOUN
taxlaw-13766	193	50	for	for	ADP
taxlaw-13766	193	51	tax	tax	NOUN
taxlaw-13766	193	52	year	year	NOUN
taxlaw-13766	193	53	2021	2021	NUM
taxlaw-13766	193	54	is	be	AUX
taxlaw-13766	193	55	$	$	SYM
taxlaw-13766	193	56	688	688	NUM
taxlaw-13766	193	57	billion	billion	NUM
taxlaw-13766	193	58	,	,	PUNCT
taxlaw-13766	193	59	a	a	DET
taxlaw-13766	193	60	$	$	SYM
taxlaw-13766	193	61	87	87	NUM
taxlaw-13766	193	62	billion	billion	NUM
taxlaw-13766	193	63	increase	increase	NOUN
taxlaw-13766	193	64	over	over	ADP
taxlaw-13766	193	65	tax	tax	NOUN
taxlaw-13766	193	66	year	year	NOUN
taxlaw-13766	193	67	2020	2020	NUM
taxlaw-13766	193	68	’s	’s	PART
taxlaw-13766	193	69	$	$	SYM
taxlaw-13766	193	70	601	601	NUM
taxlaw-13766	193	71	billion	billion	NUM
taxlaw-13766	193	72	gap.51	gap.51	NOUN
taxlaw-13766	193	73	indeed	indeed	ADV
taxlaw-13766	193	74	,	,	PUNCT
taxlaw-13766	193	75	the	the	DET
taxlaw-13766	193	76	tax	tax	NOUN
taxlaw-13766	193	77	revenue	revenue	NOUN
taxlaw-13766	193	78	gap	gap	NOUN
taxlaw-13766	193	79	is	be	AUX
taxlaw-13766	193	80	growing	grow	VERB
taxlaw-13766	193	81	in	in	ADP
taxlaw-13766	193	82	absolute	absolute	ADJ
taxlaw-13766	193	83	value	value	NOUN
taxlaw-13766	193	84	over	over	ADP
taxlaw-13766	193	85	time	time	NOUN
taxlaw-13766	193	86	—	—	PUNCT
taxlaw-13766	193	87	in	in	ADP
taxlaw-13766	193	88	2016	2016	NUM
taxlaw-13766	193	89	,	,	PUNCT
taxlaw-13766	193	90	the	the	DET
taxlaw-13766	193	91	irs	irs	PROPN
taxlaw-13766	193	92	estimated	estimate	VERB
taxlaw-13766	193	93	a	a	DET
taxlaw-13766	193	94	gross	gross	ADJ
taxlaw-13766	193	95	tax	tax	NOUN
taxlaw-13766	193	96	revenue	revenue	NOUN
taxlaw-13766	193	97	gap	gap	NOUN
taxlaw-13766	193	98	of	of	ADP
taxlaw-13766	193	99	$	$	SYM
taxlaw-13766	193	100	458	458	NUM
taxlaw-13766	193	101	billion	billion	NUM
taxlaw-13766	193	102	per	per	ADP
taxlaw-13766	193	103	year	year	NOUN
taxlaw-13766	193	104	for	for	ADP
taxlaw-13766	193	105	tax	tax	NOUN
taxlaw-13766	193	106	years	year	NOUN
taxlaw-13766	193	107	2008	2008	NUM
taxlaw-13766	193	108	to	to	ADP
taxlaw-13766	193	109	2010	2010	NUM
taxlaw-13766	193	110	,	,	PUNCT
taxlaw-13766	193	111	while	while	SCONJ
taxlaw-13766	193	112	a	a	DET
taxlaw-13766	193	113	2022	2022	NUM
taxlaw-13766	193	114	study	study	NOUN
taxlaw-13766	193	115	estimated	estimate	VERB
taxlaw-13766	193	116	an	an	DET
taxlaw-13766	193	117	annual	annual	ADJ
taxlaw-13766	193	118	gap	gap	NOUN
taxlaw-13766	193	119	of	of	ADP
taxlaw-13766	193	120	$	$	SYM
taxlaw-13766	193	121	496	496	NUM
taxlaw-13766	193	122	billion	billion	NUM
taxlaw-13766	193	123	for	for	ADP
taxlaw-13766	193	124	2014	2014	NUM
taxlaw-13766	193	125	to	to	ADP
taxlaw-13766	193	126	2016.52	2016.52	NUM
taxlaw-13766	193	127	but	but	CCONJ
taxlaw-13766	193	128	the	the	DET
taxlaw-13766	193	129	tax	tax	NOUN
taxlaw-13766	193	130	revenue	revenue	NOUN
taxlaw-13766	193	131	gap	gap	NOUN
taxlaw-13766	193	132	remains	remain	VERB
taxlaw-13766	193	133	stable	stable	ADJ
taxlaw-13766	193	134	in	in	ADP
taxlaw-13766	193	135	relative	relative	ADJ
taxlaw-13766	193	136	terms	term	NOUN
taxlaw-13766	193	137	,	,	PUNCT
taxlaw-13766	193	138	at	at	ADP
taxlaw-13766	193	139	approximately	approximately	ADV
taxlaw-13766	193	140	15	15	NUM
taxlaw-13766	193	141	%	%	NOUN
taxlaw-13766	193	142	of	of	ADP
taxlaw-13766	193	143	the	the	DET
taxlaw-13766	193	144	total	total	ADJ
taxlaw-13766	193	145	estimated	estimate	VERB
taxlaw-13766	193	146	tax	tax	NOUN
taxlaw-13766	193	147	burden.53	burden.53	NOUN
taxlaw-13766	193	148	3	3	NUM
taxlaw-13766	193	149	.	.	PUNCT
taxlaw-13766	193	150	tax	tax	NOUN
taxlaw-13766	193	151	revenue	revenue	NOUN
taxlaw-13766	193	152	gap	gap	NOUN
taxlaw-13766	193	153	functions	function	NOUN
taxlaw-13766	193	154	why	why	SCONJ
taxlaw-13766	193	155	does	do	AUX
taxlaw-13766	193	156	the	the	DET
taxlaw-13766	193	157	tax	tax	NOUN
taxlaw-13766	193	158	revenue	revenue	NOUN
taxlaw-13766	193	159	gap	gap	NOUN
taxlaw-13766	193	160	matter	matter	NOUN
taxlaw-13766	193	161	?	?	PUNCT
taxlaw-13766	194	1	its	its	PRON
taxlaw-13766	194	2	relative	relative	ADJ
taxlaw-13766	194	3	components	component	NOUN
taxlaw-13766	194	4	can	can	AUX
taxlaw-13766	194	5	tell	tell	VERB
taxlaw-13766	194	6	us	we	PRON
taxlaw-13766	194	7	about	about	ADP
taxlaw-13766	194	8	breakdowns	breakdown	NOUN
taxlaw-13766	194	9	in	in	ADP
taxlaw-13766	194	10	the	the	DET
taxlaw-13766	194	11	tax	tax	NOUN
taxlaw-13766	194	12	process	process	NOUN
taxlaw-13766	194	13	.	.	PUNCT
taxlaw-13766	195	1	for	for	ADP
taxlaw-13766	195	2	example	example	NOUN
taxlaw-13766	195	3	,	,	PUNCT
taxlaw-13766	195	4	the	the	DET
taxlaw-13766	195	5	prevalence	prevalence	NOUN
taxlaw-13766	195	6	of	of	ADP
taxlaw-13766	195	7	sole	sole	ADJ
taxlaw-13766	195	8	proprietor	proprietor	NOUN
taxlaw-13766	195	9	underreporting	underreporte	VERB
taxlaw-13766	195	10	demonstrates	demonstrate	VERB
taxlaw-13766	195	11	a	a	DET
taxlaw-13766	195	12	primary	primary	ADJ
taxlaw-13766	195	13	root	root	NOUN
taxlaw-13766	195	14	of	of	ADP
taxlaw-13766	195	15	the	the	DET
taxlaw-13766	195	16	tax	tax	NOUN
taxlaw-13766	195	17	revenue	revenue	NOUN
taxlaw-13766	195	18	gap	gap	NOUN
taxlaw-13766	195	19	:	:	PUNCT
taxlaw-13766	195	20	information	information	NOUN
taxlaw-13766	195	21	asymmetry	asymmetry	NOUN
taxlaw-13766	195	22	between	between	ADP
taxlaw-13766	195	23	taxpayers	taxpayer	NOUN
taxlaw-13766	195	24	and	and	CCONJ
taxlaw-13766	195	25	the	the	DET
taxlaw-13766	195	26	irs	irs	PROPN
taxlaw-13766	195	27	.	.	PUNCT
taxlaw-13766	196	1	as	as	SCONJ
taxlaw-13766	196	2	leandra	leandra	PROPN
taxlaw-13766	196	3	lederman	lederman	PROPN
taxlaw-13766	196	4	explains	explain	VERB
taxlaw-13766	196	5	,	,	PUNCT
taxlaw-13766	196	6	“	"	PUNCT
taxlaw-13766	196	7	the	the	DET
taxlaw-13766	196	8	taxpayer	taxpayer	NOUN
taxlaw-13766	196	9	knows	know	VERB
taxlaw-13766	196	10	the	the	DET
taxlaw-13766	196	11	facts	fact	NOUN
taxlaw-13766	196	12	regarding	regard	VERB
taxlaw-13766	196	13	the	the	DET
taxlaw-13766	196	14	relevant	relevant	ADJ
taxlaw-13766	196	15	transactions	transaction	NOUN
taxlaw-13766	196	16	he	he	PRON
taxlaw-13766	196	17	or	or	CCONJ
taxlaw-13766	196	18	she	she	PRON
taxlaw-13766	196	19	engaged	engage	VERB
taxlaw-13766	196	20	in	in	ADP
taxlaw-13766	196	21	during	during	ADP
taxlaw-13766	196	22	the	the	DET
taxlaw-13766	196	23	tax	tax	NOUN
taxlaw-13766	196	24	year	year	NOUN
taxlaw-13766	196	25	—	—	PUNCT
taxlaw-13766	196	26	or	or	CCONJ
taxlaw-13766	196	27	at	at	ADP
taxlaw-13766	196	28	least	least	ADJ
taxlaw-13766	196	29	has	have	VERB
taxlaw-13766	196	30	ready	ready	ADJ
taxlaw-13766	196	31	access	access	NOUN
taxlaw-13766	196	32	to	to	ADP
taxlaw-13766	196	33	that	that	DET
taxlaw-13766	196	34	information	information	NOUN
taxlaw-13766	196	35	.	.	PUNCT
taxlaw-13766	197	1	the	the	DET
taxlaw-13766	197	2	government	government	NOUN
taxlaw-13766	197	3	is	be	AUX
taxlaw-13766	197	4	forced	force	VERB
taxlaw-13766	197	5	to	to	PART
taxlaw-13766	197	6	obtain	obtain	VERB
taxlaw-13766	197	7	that	that	DET
taxlaw-13766	197	8	information	information	NOUN
taxlaw-13766	197	9	after	after	ADP
taxlaw-13766	197	10	the	the	DET
taxlaw-13766	197	11	fact	fact	NOUN
taxlaw-13766	197	12	,	,	PUNCT
taxlaw-13766	197	13	either	either	CCONJ
taxlaw-13766	197	14	from	from	ADP
taxlaw-13766	197	15	the	the	DET
taxlaw-13766	197	16	taxpayer	taxpayer	NOUN
taxlaw-13766	197	17	or	or	CCONJ
taxlaw-13766	197	18	from	from	ADP
taxlaw-13766	197	19	third	third	ADJ
taxlaw-13766	197	20	parties	party	NOUN
taxlaw-13766	197	21	.	.	PUNCT
taxlaw-13766	198	1	”54	”54	VERB
taxlaw-13766	198	2	when	when	SCONJ
taxlaw-13766	198	3	the	the	DET
taxlaw-13766	198	4	government	government	NOUN
taxlaw-13766	198	5	does	do	AUX
taxlaw-13766	198	6	not	not	PART
taxlaw-13766	198	7	have	have	VERB
taxlaw-13766	198	8	a	a	DET
taxlaw-13766	198	9	way	way	NOUN
taxlaw-13766	198	10	to	to	PART
taxlaw-13766	198	11	access	access	VERB
taxlaw-13766	198	12	that	that	DET
taxlaw-13766	198	13	information	information	NOUN
taxlaw-13766	198	14	—	—	PUNCT
taxlaw-13766	198	15	as	as	SCONJ
taxlaw-13766	198	16	is	be	AUX
taxlaw-13766	198	17	the	the	DET
taxlaw-13766	198	18	case	case	NOUN
taxlaw-13766	198	19	with	with	ADP
taxlaw-13766	198	20	sole	sole	ADJ
taxlaw-13766	198	21	proprietorships	proprietorship	NOUN
taxlaw-13766	198	22	—	—	PUNCT
taxlaw-13766	198	23	tax	tax	NOUN
taxlaw-13766	198	24	compliance	compliance	NOUN
taxlaw-13766	198	25	becomes	become	VERB
taxlaw-13766	198	26	a	a	DET
taxlaw-13766	198	27	question	question	NOUN
taxlaw-13766	198	28	of	of	ADP
taxlaw-13766	198	29	taxpayer	taxpayer	NOUN
taxlaw-13766	198	30	honesty	honesty	NOUN
taxlaw-13766	198	31	and	and	CCONJ
taxlaw-13766	198	32	understanding	understanding	NOUN
taxlaw-13766	198	33	tempered	temper	VERB
taxlaw-13766	198	34	by	by	ADP
taxlaw-13766	198	35	the	the	DET
taxlaw-13766	198	36	risk	risk	NOUN
taxlaw-13766	198	37	of	of	ADP
taxlaw-13766	198	38	an	an	DET
taxlaw-13766	198	39	audit	audit	NOUN
taxlaw-13766	198	40	.	.	PUNCT
taxlaw-13766	199	1	unsurprisingly	unsurprisingly	ADV
taxlaw-13766	199	2	,	,	PUNCT
taxlaw-13766	199	3	compliance	compliance	NOUN
taxlaw-13766	199	4	rates	rate	NOUN
taxlaw-13766	199	5	are	be	AUX
taxlaw-13766	199	6	proportionate	proportionate	ADJ
taxlaw-13766	199	7	to	to	ADP
taxlaw-13766	199	8	the	the	DET
taxlaw-13766	199	9	level	level	NOUN
taxlaw-13766	199	10	of	of	ADP
taxlaw-13766	199	11	information	information	NOUN
taxlaw-13766	199	12	the	the	DET
taxlaw-13766	199	13	government	government	NOUN
taxlaw-13766	199	14	receives	receive	VERB
taxlaw-13766	199	15	:	:	PUNCT
taxlaw-13766	199	16	taxpayers	taxpayer	NOUN
taxlaw-13766	199	17	report	report	VERB
taxlaw-13766	199	18	98.8	98.8	NUM
taxlaw-13766	199	19	%	%	NOUN
taxlaw-13766	199	20	of	of	ADP
taxlaw-13766	199	21	income	income	NOUN
taxlaw-13766	199	22	subject	subject	ADJ
taxlaw-13766	199	23	to	to	ADP
taxlaw-13766	199	24	47	47	NUM
taxlaw-13766	199	25	hemel	hemel	X
taxlaw-13766	199	26	et	et	PROPN
taxlaw-13766	199	27	al	al	PROPN
taxlaw-13766	199	28	.	.	PROPN
taxlaw-13766	199	29	,	,	PUNCT
taxlaw-13766	199	30	supra	supra	PROPN
taxlaw-13766	199	31	note	note	PROPN
taxlaw-13766	199	32	6	6	NUM
taxlaw-13766	199	33	,	,	PUNCT
taxlaw-13766	199	34	at	at	ADP
taxlaw-13766	199	35	3	3	NUM
taxlaw-13766	199	36	-	-	SYM
taxlaw-13766	199	37	4	4	NUM
taxlaw-13766	199	38	.	.	NUM
taxlaw-13766	199	39	48	48	NUM
taxlaw-13766	200	1	i	i	PRON
taxlaw-13766	200	2	d.	d.	PROPN
taxlaw-13766	200	3	at	at	ADP
taxlaw-13766	200	4	7	7	NUM
taxlaw-13766	200	5	.	.	NUM
taxlaw-13766	200	6	49	49	NUM
taxlaw-13766	201	1	i	i	PRON
taxlaw-13766	201	2	d.	d.	PROPN
taxlaw-13766	201	3	at	at	ADP
taxlaw-13766	201	4	8	8	NUM
taxlaw-13766	201	5	.	.	X
taxlaw-13766	201	6	50	50	NUM
taxlaw-13766	201	7	krause	krause	NOUN
taxlaw-13766	201	8	et	et	PROPN
taxlaw-13766	201	9	al	al	PROPN
taxlaw-13766	201	10	.	.	PROPN
taxlaw-13766	201	11	,	,	PUNCT
taxlaw-13766	201	12	supra	supra	PROPN
taxlaw-13766	201	13	note	note	PROPN
taxlaw-13766	201	14	24	24	NUM
taxlaw-13766	201	15	,	,	PUNCT
taxlaw-13766	201	16	at	at	ADP
taxlaw-13766	201	17	4	4	NUM
taxlaw-13766	201	18	.	.	NUM
taxlaw-13766	201	19	51	51	NUM
taxlaw-13766	202	1	i	i	PRON
taxlaw-13766	202	2	d.	d.	PROPN
taxlaw-13766	202	3	at	at	ADP
taxlaw-13766	202	4	7	7	NUM
taxlaw-13766	202	5	.	.	NOUN
taxlaw-13766	202	6	52	52	NUM
taxlaw-13766	202	7	mctigue	mctigue	NOUN
taxlaw-13766	202	8	,	,	PUNCT
taxlaw-13766	202	9	supra	supra	PROPN
taxlaw-13766	202	10	note	note	PROPN
taxlaw-13766	202	11	28	28	NUM
taxlaw-13766	202	12	,	,	PUNCT
taxlaw-13766	202	13	at	at	ADP
taxlaw-13766	202	14	2	2	NUM
taxlaw-13766	202	15	;	;	PUNCT
taxlaw-13766	202	16	u.s	u.s	PROPN
taxlaw-13766	202	17	.	.	PROPN
taxlaw-13766	202	18	gov’t	gov’t	NOUN
taxlaw-13766	202	19	accountability	accountability	NOUN
taxlaw-13766	202	20	off	off	ADP
taxlaw-13766	202	21	.	.	PUNCT
taxlaw-13766	203	1	,	,	PUNCT
taxlaw-13766	203	2	gao	gao	PROPN
taxlaw-13766	203	3	24	24	NUM
taxlaw-13766	203	4	-	-	SYM
taxlaw-13766	203	5	105281	105281	NUM
taxlaw-13766	203	6	,	,	PUNCT
taxlaw-13766	203	7	sole	sole	ADJ
taxlaw-13766	203	8	proprietor	proprietor	NOUN
taxlaw-13766	203	9	compliance	compliance	NOUN
taxlaw-13766	203	10	:	:	PUNCT
taxlaw-13766	203	11	treasury	treasury	PROPN
taxlaw-13766	203	12	and	and	CCONJ
taxlaw-13766	203	13	irs	irs	PROPN
taxlaw-13766	203	14	have	have	VERB
taxlaw-13766	203	15	opportunities	opportunity	NOUN
taxlaw-13766	203	16	to	to	PART
taxlaw-13766	203	17	reduce	reduce	VERB
taxlaw-13766	203	18	the	the	DET
taxlaw-13766	203	19	tax	tax	NOUN
taxlaw-13766	203	20	gap	gap	NOUN
taxlaw-13766	203	21	1	1	NUM
taxlaw-13766	203	22	(	(	PUNCT
taxlaw-13766	203	23	2023	2023	NUM
taxlaw-13766	203	24	)	)	PUNCT
taxlaw-13766	203	25	.	.	PUNCT
taxlaw-13766	204	1	53	53	NUM
taxlaw-13766	204	2	demian	demian	PROPN
taxlaw-13766	204	3	brady	brady	PROPN
taxlaw-13766	204	4	&	&	CCONJ
taxlaw-13766	204	5	andrew	andrew	PROPN
taxlaw-13766	204	6	wilford	wilford	PROPN
taxlaw-13766	204	7	,	,	PUNCT
taxlaw-13766	204	8	minding	mind	VERB
taxlaw-13766	204	9	the	the	DET
taxlaw-13766	204	10	gap	gap	NOUN
taxlaw-13766	204	11	:	:	PUNCT
taxlaw-13766	204	12	recommendations	recommendation	NOUN
taxlaw-13766	204	13	for	for	ADP
taxlaw-13766	204	14	assessing	assess	VERB
taxlaw-13766	204	15	,	,	PUNCT
taxlaw-13766	204	16	addressing	address	VERB
taxlaw-13766	204	17	,	,	PUNCT
taxlaw-13766	204	18	and	and	CCONJ
taxlaw-13766	204	19	ameliorating	ameliorate	VERB
taxlaw-13766	204	20	the	the	DET
taxlaw-13766	204	21	tax	tax	NOUN
taxlaw-13766	204	22	gap	gap	NOUN
taxlaw-13766	204	23	,	,	PUNCT
taxlaw-13766	204	24	national	national	PROPN
taxlaw-13766	204	25	taxpayers	taxpayers	PROPN
taxlaw-13766	204	26	union	union	PROPN
taxlaw-13766	204	27	foundation	foundation	PROPN
taxlaw-13766	204	28	4	4	NUM
taxlaw-13766	204	29	(	(	PUNCT
taxlaw-13766	204	30	may	may	PROPN
taxlaw-13766	204	31	17	17	NUM
taxlaw-13766	204	32	,	,	PUNCT
taxlaw-13766	204	33	2024	2024	NUM
taxlaw-13766	204	34	)	)	PUNCT
taxlaw-13766	204	35	,	,	PUNCT
taxlaw-13766	204	36	https://www.ntu.org/foundation/detail/minding-the-gap-recommendations-forassessing-addressing-and-ameliorating-the-tax-gap	https://www.ntu.org/foundation/detail/minding-the-gap-recommendations-forassessing-addressing-and-ameliorating-the-tax-gap	NOUN
taxlaw-13766	205	1	[	[	X
taxlaw-13766	205	2	https://perma.cc/v37j-bjr3	https://perma.cc/v37j-bjr3	X
taxlaw-13766	205	3	]	]	PUNCT
taxlaw-13766	205	4	.	.	PUNCT
taxlaw-13766	206	1	see	see	VERB
taxlaw-13766	206	2	also	also	ADV
taxlaw-13766	206	3	mctigue	mctigue	ADJ
taxlaw-13766	206	4	,	,	PUNCT
taxlaw-13766	206	5	supra	supra	PROPN
taxlaw-13766	206	6	note	note	PROPN
taxlaw-13766	206	7	28	28	NUM
taxlaw-13766	206	8	,	,	PUNCT
taxlaw-13766	206	9	at	at	ADP
taxlaw-13766	206	10	16	16	NUM
taxlaw-13766	206	11	(	(	PUNCT
taxlaw-13766	206	12	explaining	explain	VERB
taxlaw-13766	206	13	that	that	SCONJ
taxlaw-13766	206	14	despite	despite	SCONJ
taxlaw-13766	206	15	irs	irs	PROPN
taxlaw-13766	206	16	efforts	effort	NOUN
taxlaw-13766	206	17	to	to	PART
taxlaw-13766	206	18	“	"	PUNCT
taxlaw-13766	206	19	improv[e	improv[e	ADV
taxlaw-13766	206	20	]	]	PUNCT
taxlaw-13766	206	21	services	service	NOUN
taxlaw-13766	206	22	to	to	ADP
taxlaw-13766	206	23	taxpayers	taxpayer	NOUN
taxlaw-13766	206	24	,	,	PUNCT
taxlaw-13766	206	25	and	and	CCONJ
taxlaw-13766	206	26	enhanc[e	enhanc[e	PROPN
taxlaw-13766	206	27	]	]	X
taxlaw-13766	206	28	enforcement	enforcement	NOUN
taxlaw-13766	206	29	of	of	ADP
taxlaw-13766	206	30	the	the	DET
taxlaw-13766	206	31	tax	tax	NOUN
taxlaw-13766	206	32	laws	law	NOUN
taxlaw-13766	206	33	.	.	PUNCT
taxlaw-13766	206	34	.	.	PUNCT
taxlaw-13766	206	35	.	.	PUNCT
taxlaw-13766	207	1	the	the	DET
taxlaw-13766	207	2	percentage	percentage	NOUN
taxlaw-13766	207	3	at	at	ADP
taxlaw-13766	207	4	which	which	PRON
taxlaw-13766	207	5	taxpayers	taxpayer	NOUN
taxlaw-13766	207	6	pay	pay	VERB
taxlaw-13766	207	7	their	their	PRON
taxlaw-13766	207	8	taxes	taxis	NOUN
taxlaw-13766	207	9	voluntarily	voluntarily	ADV
taxlaw-13766	207	10	and	and	CCONJ
taxlaw-13766	207	11	on	on	ADP
taxlaw-13766	207	12	time	time	NOUN
taxlaw-13766	207	13	has	have	AUX
taxlaw-13766	207	14	remained	remain	VERB
taxlaw-13766	207	15	relatively	relatively	ADV
taxlaw-13766	207	16	constant	constant	ADJ
taxlaw-13766	207	17	over	over	ADP
taxlaw-13766	207	18	the	the	DET
taxlaw-13766	207	19	past	past	ADJ
taxlaw-13766	207	20	three	three	NUM
taxlaw-13766	207	21	decades	decade	NOUN
taxlaw-13766	207	22	.	.	PUNCT
taxlaw-13766	207	23	”	"	PUNCT
taxlaw-13766	207	24	)	)	PUNCT
taxlaw-13766	207	25	.	.	PUNCT
taxlaw-13766	208	1	54	54	NUM
taxlaw-13766	208	2	leandra	leandra	PROPN
taxlaw-13766	208	3	lederman	lederman	PROPN
taxlaw-13766	208	4	,	,	PUNCT
taxlaw-13766	208	5	reducing	reduce	VERB
taxlaw-13766	208	6	information	information	NOUN
taxlaw-13766	208	7	gaps	gap	NOUN
taxlaw-13766	208	8	to	to	PART
taxlaw-13766	208	9	reduce	reduce	VERB
taxlaw-13766	208	10	the	the	DET
taxlaw-13766	208	11	tax	tax	NOUN
taxlaw-13766	208	12	gap	gap	NOUN
taxlaw-13766	208	13	:	:	PUNCT
taxlaw-13766	208	14	when	when	SCONJ
taxlaw-13766	208	15	is	be	AUX
taxlaw-13766	208	16	information	information	NOUN
taxlaw-13766	208	17	reporting	reporting	NOUN
taxlaw-13766	208	18	warranted	warrant	VERB
taxlaw-13766	208	19	?	?	PUNCT
taxlaw-13766	208	20	,	,	PUNCT
taxlaw-13766	208	21	78	78	NUM
taxlaw-13766	208	22	fordham	fordham	PROPN
taxlaw-13766	208	23	l.	l.	PROPN
taxlaw-13766	208	24	rev	rev	PROPN
taxlaw-13766	208	25	.	.	PROPN
taxlaw-13766	208	26	1733	1733	NUM
taxlaw-13766	208	27	,	,	PUNCT
taxlaw-13766	208	28	1735	1735	NUM
taxlaw-13766	208	29	(	(	PUNCT
taxlaw-13766	208	30	2010	2010	NUM
taxlaw-13766	208	31	)	)	PUNCT
taxlaw-13766	208	32	.	.	PUNCT
taxlaw-13766	209	1	https://www.ntu.org/foundation/detail/minding-the-gap-recommendations-for-assessing-addressing-and-ameliorating-the-tax-gap	https://www.ntu.org/foundation/detail/minding-the-gap-recommendations-for-assessing-addressing-and-ameliorating-the-tax-gap	NOUN
taxlaw-13766	209	2	https://www.ntu.org/foundation/detail/minding-the-gap-recommendations-for-assessing-addressing-and-ameliorating-the-tax-gap	https://www.ntu.org/foundation/detail/minding-the-gap-recommendations-for-assessing-addressing-and-ameliorating-the-tax-gap	PROPN
taxlaw-13766	209	3	2025	2025	NUM
taxlaw-13766	209	4	]	]	PUNCT
taxlaw-13766	209	5	the	the	DET
taxlaw-13766	209	6	tax	tax	NOUN
taxlaw-13766	209	7	redistribution	redistribution	NOUN
taxlaw-13766	209	8	gap	gap	NOUN
taxlaw-13766	209	9	95	95	NUM
taxlaw-13766	209	10	withholding	withholding	NOUN
taxlaw-13766	209	11	(	(	PUNCT
taxlaw-13766	209	12	such	such	ADJ
taxlaw-13766	209	13	as	as	ADP
taxlaw-13766	209	14	wages	wage	NOUN
taxlaw-13766	209	15	and	and	CCONJ
taxlaw-13766	209	16	salaries	salary	NOUN
taxlaw-13766	209	17	)	)	PUNCT
taxlaw-13766	209	18	,	,	PUNCT
taxlaw-13766	209	19	95.5	95.5	NUM
taxlaw-13766	209	20	%	%	NOUN
taxlaw-13766	209	21	of	of	ADP
taxlaw-13766	209	22	income	income	NOUN
taxlaw-13766	209	23	subject	subject	ADJ
taxlaw-13766	209	24	to	to	ADP
taxlaw-13766	209	25	third	third	ADJ
taxlaw-13766	209	26	-	-	PUNCT
taxlaw-13766	209	27	party	party	NOUN
taxlaw-13766	209	28	information	information	NOUN
taxlaw-13766	209	29	reporting	reporting	NOUN
taxlaw-13766	209	30	but	but	CCONJ
taxlaw-13766	209	31	not	not	PART
taxlaw-13766	209	32	withholding	withhold	VERB
taxlaw-13766	209	33	(	(	PUNCT
taxlaw-13766	209	34	like	like	ADP
taxlaw-13766	209	35	interest	interest	NOUN
taxlaw-13766	209	36	and	and	CCONJ
taxlaw-13766	209	37	dividends	dividend	NOUN
taxlaw-13766	209	38	)	)	PUNCT
taxlaw-13766	209	39	,	,	PUNCT
taxlaw-13766	209	40	91.4	91.4	NUM
taxlaw-13766	209	41	%	%	NOUN
taxlaw-13766	209	42	of	of	ADP
taxlaw-13766	209	43	income	income	NOUN
taxlaw-13766	209	44	subject	subject	ADJ
taxlaw-13766	209	45	to	to	ADP
taxlaw-13766	209	46	partial	partial	ADJ
taxlaw-13766	209	47	reporting	reporting	NOUN
taxlaw-13766	209	48	(	(	PUNCT
taxlaw-13766	209	49	capital	capital	NOUN
taxlaw-13766	209	50	gains	gain	NOUN
taxlaw-13766	209	51	)	)	PUNCT
taxlaw-13766	209	52	,	,	PUNCT
taxlaw-13766	209	53	but	but	CCONJ
taxlaw-13766	209	54	only	only	ADV
taxlaw-13766	209	55	46.1	46.1	NUM
taxlaw-13766	209	56	%	%	NOUN
taxlaw-13766	209	57	of	of	ADP
taxlaw-13766	209	58	income	income	NOUN
taxlaw-13766	209	59	subject	subject	ADJ
taxlaw-13766	209	60	to	to	ADP
taxlaw-13766	209	61	neither	neither	CCONJ
taxlaw-13766	209	62	reporting	reporting	NOUN
taxlaw-13766	209	63	nor	nor	CCONJ
taxlaw-13766	209	64	withholding.55	withholding.55	PROPN
taxlaw-13766	209	65	but	but	CCONJ
taxlaw-13766	209	66	information	information	NOUN
taxlaw-13766	209	67	asymmetry	asymmetry	NOUN
taxlaw-13766	209	68	is	be	AUX
taxlaw-13766	209	69	not	not	PART
taxlaw-13766	209	70	the	the	DET
taxlaw-13766	209	71	sole	sole	ADJ
taxlaw-13766	209	72	cause	cause	NOUN
taxlaw-13766	209	73	of	of	ADP
taxlaw-13766	209	74	the	the	DET
taxlaw-13766	209	75	tax	tax	NOUN
taxlaw-13766	209	76	revenue	revenue	NOUN
taxlaw-13766	209	77	gap	gap	NOUN
taxlaw-13766	209	78	.	.	PUNCT
taxlaw-13766	210	1	the	the	DET
taxlaw-13766	210	2	gao	gao	PROPN
taxlaw-13766	210	3	reports	report	VERB
taxlaw-13766	210	4	that	that	SCONJ
taxlaw-13766	210	5	reduced	reduce	VERB
taxlaw-13766	210	6	audit	audit	NOUN
taxlaw-13766	210	7	rates	rate	NOUN
taxlaw-13766	210	8	,	,	PUNCT
taxlaw-13766	210	9	low	low	ADJ
taxlaw-13766	210	10	levels	level	NOUN
taxlaw-13766	210	11	of	of	ADP
taxlaw-13766	210	12	taxpayer	taxpayer	NOUN
taxlaw-13766	210	13	service	service	NOUN
taxlaw-13766	210	14	,	,	PUNCT
taxlaw-13766	210	15	the	the	DET
taxlaw-13766	210	16	complexity	complexity	NOUN
taxlaw-13766	210	17	of	of	ADP
taxlaw-13766	210	18	the	the	DET
taxlaw-13766	210	19	tax	tax	NOUN
taxlaw-13766	210	20	code	code	NOUN
taxlaw-13766	210	21	,	,	PUNCT
taxlaw-13766	210	22	and	and	CCONJ
taxlaw-13766	210	23	opportunities	opportunity	NOUN
taxlaw-13766	210	24	to	to	PART
taxlaw-13766	210	25	create	create	VERB
taxlaw-13766	210	26	tax	tax	NOUN
taxlaw-13766	210	27	shelters	shelter	NOUN
taxlaw-13766	210	28	also	also	ADV
taxlaw-13766	210	29	contribute	contribute	VERB
taxlaw-13766	210	30	to	to	ADP
taxlaw-13766	210	31	missing	miss	VERB
taxlaw-13766	210	32	revenue.56	revenue.56	NOUN
taxlaw-13766	210	33	the	the	DET
taxlaw-13766	210	34	relationship	relationship	NOUN
taxlaw-13766	210	35	between	between	ADP
taxlaw-13766	210	36	the	the	DET
taxlaw-13766	210	37	magnitude	magnitude	NOUN
taxlaw-13766	210	38	of	of	ADP
taxlaw-13766	210	39	these	these	DET
taxlaw-13766	210	40	factors	factor	NOUN
taxlaw-13766	210	41	and	and	CCONJ
taxlaw-13766	210	42	the	the	DET
taxlaw-13766	210	43	pieces	piece	NOUN
taxlaw-13766	210	44	of	of	ADP
taxlaw-13766	210	45	the	the	DET
taxlaw-13766	210	46	tax	tax	NOUN
taxlaw-13766	210	47	revenue	revenue	NOUN
taxlaw-13766	210	48	gap	gap	NOUN
taxlaw-13766	210	49	can	can	AUX
taxlaw-13766	210	50	offer	offer	VERB
taxlaw-13766	210	51	policymakers	policymaker	NOUN
taxlaw-13766	210	52	nuanced	nuanced	ADJ
taxlaw-13766	210	53	information	information	NOUN
taxlaw-13766	210	54	about	about	ADP
taxlaw-13766	210	55	the	the	DET
taxlaw-13766	210	56	overall	overall	ADJ
taxlaw-13766	210	57	efficiency	efficiency	NOUN
taxlaw-13766	210	58	of	of	ADP
taxlaw-13766	210	59	the	the	DET
taxlaw-13766	210	60	tax	tax	NOUN
taxlaw-13766	210	61	system	system	NOUN
taxlaw-13766	210	62	.	.	PUNCT
taxlaw-13766	211	1	our	our	PRON
taxlaw-13766	211	2	understanding	understanding	NOUN
taxlaw-13766	211	3	of	of	ADP
taxlaw-13766	211	4	these	these	DET
taxlaw-13766	211	5	intersecting	intersecting	NOUN
taxlaw-13766	211	6	causes	cause	NOUN
taxlaw-13766	211	7	has	have	AUX
taxlaw-13766	211	8	been	be	AUX
taxlaw-13766	211	9	consistent	consistent	ADJ
taxlaw-13766	211	10	since	since	SCONJ
taxlaw-13766	211	11	initial	initial	ADJ
taxlaw-13766	211	12	tax	tax	NOUN
taxlaw-13766	211	13	revenue	revenue	NOUN
taxlaw-13766	211	14	gap	gap	NOUN
taxlaw-13766	211	15	studies	study	NOUN
taxlaw-13766	211	16	.	.	PUNCT
taxlaw-13766	212	1	summarizing	summarize	VERB
taxlaw-13766	212	2	the	the	DET
taxlaw-13766	212	3	1987	1987	NUM
taxlaw-13766	212	4	american	american	PROPN
taxlaw-13766	212	5	bar	bar	PROPN
taxlaw-13766	212	6	association	association	NOUN
taxlaw-13766	212	7	report	report	NOUN
taxlaw-13766	212	8	,	,	PUNCT
taxlaw-13766	212	9	weiksnar	weiksnar	NOUN
taxlaw-13766	212	10	and	and	CCONJ
taxlaw-13766	212	11	van	van	PROPN
taxlaw-13766	212	12	valkenberg	valkenberg	NOUN
taxlaw-13766	212	13	noted	note	VERB
taxlaw-13766	212	14	the	the	DET
taxlaw-13766	212	15	primacy	primacy	NOUN
taxlaw-13766	212	16	of	of	ADP
taxlaw-13766	212	17	information	information	NOUN
taxlaw-13766	212	18	reporting	report	VERB
taxlaw-13766	212	19	:	:	PUNCT
taxlaw-13766	212	20	recognizing	recognize	VERB
taxlaw-13766	212	21	that	that	SCONJ
taxlaw-13766	212	22	“	"	PUNCT
taxlaw-13766	212	23	[	[	X
taxlaw-13766	212	24	t]he	t]he	X
taxlaw-13766	212	25	opportunity	opportunity	NOUN
taxlaw-13766	212	26	to	to	PART
taxlaw-13766	212	27	underreport	underreport	VERB
taxlaw-13766	212	28	exists	exist	VERB
taxlaw-13766	212	29	when	when	SCONJ
taxlaw-13766	212	30	the	the	DET
taxlaw-13766	212	31	irs	irs	PROPN
taxlaw-13766	212	32	asks	ask	VERB
taxlaw-13766	212	33	a	a	DET
taxlaw-13766	212	34	taxpayer	taxpayer	NOUN
taxlaw-13766	212	35	to	to	PART
taxlaw-13766	212	36	supply	supply	VERB
taxlaw-13766	212	37	information	information	NOUN
taxlaw-13766	212	38	or	or	CCONJ
taxlaw-13766	212	39	record	record	NOUN
taxlaw-13766	212	40	imputed	impute	VERB
taxlaw-13766	212	41	transactions	transaction	NOUN
taxlaw-13766	212	42	,	,	PUNCT
taxlaw-13766	212	43	like	like	ADP
taxlaw-13766	212	44	depreciation	depreciation	NOUN
taxlaw-13766	212	45	,	,	PUNCT
taxlaw-13766	212	46	”	"	PUNCT
taxlaw-13766	212	47	they	they	PRON
taxlaw-13766	212	48	concluded	conclude	VERB
taxlaw-13766	212	49	that	that	SCONJ
taxlaw-13766	212	50	“	"	PUNCT
taxlaw-13766	212	51	[	[	PUNCT
taxlaw-13766	212	52	i]ncreased	i]ncreased	ADJ
taxlaw-13766	212	53	third	third	ADJ
taxlaw-13766	212	54	-	-	PUNCT
taxlaw-13766	212	55	party	party	NOUN
taxlaw-13766	212	56	reporting	reporting	NOUN
taxlaw-13766	212	57	is	be	AUX
taxlaw-13766	212	58	the	the	DET
taxlaw-13766	212	59	most	most	ADV
taxlaw-13766	212	60	promising	promising	ADJ
taxlaw-13766	212	61	method	method	NOUN
taxlaw-13766	212	62	available	available	ADJ
taxlaw-13766	212	63	to	to	PART
taxlaw-13766	212	64	increase	increase	VERB
taxlaw-13766	212	65	compliance	compliance	NOUN
taxlaw-13766	212	66	.	.	PUNCT
taxlaw-13766	213	1	”57	”57	PROPN
taxlaw-13766	213	2	they	they	PRON
taxlaw-13766	213	3	also	also	ADV
taxlaw-13766	213	4	recognized	recognize	VERB
taxlaw-13766	213	5	other	other	ADJ
taxlaw-13766	213	6	contributing	contribute	VERB
taxlaw-13766	213	7	factors	factor	NOUN
taxlaw-13766	213	8	,	,	PUNCT
taxlaw-13766	213	9	including	include	VERB
taxlaw-13766	213	10	negative	negative	ADJ
taxlaw-13766	213	11	public	public	ADJ
taxlaw-13766	213	12	opinion	opinion	NOUN
taxlaw-13766	213	13	towards	towards	ADP
taxlaw-13766	213	14	taxes	taxis	NOUN
taxlaw-13766	213	15	,	,	PUNCT
taxlaw-13766	213	16	frequent	frequent	ADJ
taxlaw-13766	213	17	tax	tax	NOUN
taxlaw-13766	213	18	reform	reform	NOUN
taxlaw-13766	213	19	leading	lead	VERB
taxlaw-13766	213	20	to	to	ADP
taxlaw-13766	213	21	public	public	ADJ
taxlaw-13766	213	22	misunderstanding	misunderstanding	NOUN
taxlaw-13766	213	23	,	,	PUNCT
taxlaw-13766	213	24	and	and	CCONJ
taxlaw-13766	213	25	overall	overall	ADJ
taxlaw-13766	213	26	complexity	complexity	NOUN
taxlaw-13766	213	27	of	of	ADP
taxlaw-13766	213	28	the	the	DET
taxlaw-13766	213	29	tax	tax	NOUN
taxlaw-13766	213	30	code.58	code.58	NOUN
taxlaw-13766	213	31	importantly	importantly	ADV
taxlaw-13766	213	32	,	,	PUNCT
taxlaw-13766	213	33	achieving	achieve	VERB
taxlaw-13766	213	34	a	a	DET
taxlaw-13766	213	35	particular	particular	ADJ
taxlaw-13766	213	36	tax	tax	NOUN
taxlaw-13766	213	37	revenue	revenue	NOUN
taxlaw-13766	213	38	gap	gap	NOUN
taxlaw-13766	213	39	is	be	AUX
taxlaw-13766	213	40	an	an	DET
taxlaw-13766	213	41	imperfect	imperfect	ADJ
taxlaw-13766	213	42	policy	policy	NOUN
taxlaw-13766	213	43	goal	goal	NOUN
taxlaw-13766	213	44	because	because	SCONJ
taxlaw-13766	213	45	tax	tax	NOUN
taxlaw-13766	213	46	revenue	revenue	NOUN
taxlaw-13766	213	47	gap	gap	NOUN
taxlaw-13766	213	48	empirics	empiric	NOUN
taxlaw-13766	213	49	will	will	AUX
taxlaw-13766	213	50	always	always	ADV
taxlaw-13766	213	51	be	be	AUX
taxlaw-13766	213	52	imprecise	imprecise	ADV
taxlaw-13766	213	53	—	—	PUNCT
taxlaw-13766	213	54	they	they	PRON
taxlaw-13766	213	55	are	be	AUX
taxlaw-13766	213	56	based	base	VERB
taxlaw-13766	213	57	on	on	ADP
taxlaw-13766	213	58	noncompliance	noncompliance	NOUN
taxlaw-13766	213	59	,	,	PUNCT
taxlaw-13766	213	60	which	which	PRON
taxlaw-13766	213	61	is	be	AUX
taxlaw-13766	213	62	both	both	PRON
taxlaw-13766	213	63	difficult	difficult	ADJ
taxlaw-13766	213	64	to	to	PART
taxlaw-13766	213	65	observe	observe	VERB
taxlaw-13766	213	66	and	and	CCONJ
taxlaw-13766	213	67	subject	subject	VERB
taxlaw-13766	213	68	to	to	ADP
taxlaw-13766	213	69	ambiguity	ambiguity	NOUN
taxlaw-13766	213	70	given	give	VERB
taxlaw-13766	213	71	the	the	DET
taxlaw-13766	213	72	complexity	complexity	NOUN
taxlaw-13766	213	73	of	of	ADP
taxlaw-13766	213	74	the	the	DET
taxlaw-13766	213	75	tax	tax	NOUN
taxlaw-13766	213	76	code.59	code.59	NOUN
taxlaw-13766	213	77	moreover	moreover	ADV
taxlaw-13766	213	78	,	,	PUNCT
taxlaw-13766	213	79	the	the	DET
taxlaw-13766	213	80	lag	lag	NOUN
taxlaw-13766	213	81	time	time	NOUN
taxlaw-13766	213	82	between	between	ADP
taxlaw-13766	213	83	a	a	DET
taxlaw-13766	213	84	given	give	VERB
taxlaw-13766	213	85	year	year	NOUN
taxlaw-13766	213	86	and	and	CCONJ
taxlaw-13766	213	87	irs	irs	VERB
taxlaw-13766	213	88	analysis	analysis	NOUN
taxlaw-13766	213	89	of	of	ADP
taxlaw-13766	213	90	that	that	DET
taxlaw-13766	213	91	year	year	NOUN
taxlaw-13766	213	92	’s	’s	PART
taxlaw-13766	213	93	tax	tax	NOUN
taxlaw-13766	213	94	revenue	revenue	NOUN
taxlaw-13766	213	95	gap	gap	NOUN
taxlaw-13766	213	96	means	mean	VERB
taxlaw-13766	213	97	that	that	SCONJ
taxlaw-13766	213	98	“	"	PUNCT
taxlaw-13766	213	99	the	the	DET
taxlaw-13766	213	100	tax	tax	NOUN
taxlaw-13766	213	101	[	[	X
taxlaw-13766	213	102	revenue	revenue	NOUN
taxlaw-13766	213	103	]	]	X
taxlaw-13766	213	104	gap	gap	NOUN
taxlaw-13766	213	105	will	will	AUX
taxlaw-13766	213	106	reflect	reflect	VERB
taxlaw-13766	213	107	tax	tax	NOUN
taxlaw-13766	213	108	policy	policy	NOUN
taxlaw-13766	213	109	and	and	CCONJ
taxlaw-13766	213	110	administration	administration	NOUN
taxlaw-13766	213	111	from	from	ADP
taxlaw-13766	213	112	several	several	ADJ
taxlaw-13766	213	113	years	year	NOUN
taxlaw-13766	213	114	in	in	ADP
taxlaw-13766	213	115	the	the	DET
taxlaw-13766	213	116	past	past	NOUN
taxlaw-13766	213	117	.	.	PUNCT
taxlaw-13766	214	1	”60	”60	PROPN
taxlaw-13766	215	1	but	but	CCONJ
taxlaw-13766	215	2	the	the	DET
taxlaw-13766	215	3	value	value	NOUN
taxlaw-13766	215	4	of	of	ADP
taxlaw-13766	215	5	tax	tax	NOUN
taxlaw-13766	215	6	revenue	revenue	NOUN
taxlaw-13766	215	7	gap	gap	NOUN
taxlaw-13766	215	8	analysis	analysis	NOUN
taxlaw-13766	215	9	is	be	AUX
taxlaw-13766	215	10	not	not	PART
taxlaw-13766	215	11	in	in	ADP
taxlaw-13766	215	12	a	a	DET
taxlaw-13766	215	13	perfectly	perfectly	ADV
taxlaw-13766	215	14	calculated	calculate	VERB
taxlaw-13766	215	15	number	number	NOUN
taxlaw-13766	215	16	—	—	PUNCT
taxlaw-13766	215	17	achieving	achieve	VERB
taxlaw-13766	215	18	one	one	PRON
taxlaw-13766	215	19	would	would	AUX
taxlaw-13766	215	20	be	be	AUX
taxlaw-13766	215	21	impossible	impossible	ADJ
taxlaw-13766	215	22	,	,	PUNCT
taxlaw-13766	215	23	leading	lead	VERB
taxlaw-13766	215	24	some	some	DET
taxlaw-13766	215	25	commentators	commentator	NOUN
taxlaw-13766	215	26	to	to	PART
taxlaw-13766	215	27	argue	argue	VERB
taxlaw-13766	215	28	that	that	SCONJ
taxlaw-13766	215	29	“	"	PUNCT
taxlaw-13766	215	30	[	[	X
taxlaw-13766	215	31	t]he	t]he	X
taxlaw-13766	215	32	tax	tax	NOUN
taxlaw-13766	215	33	[	[	X
taxlaw-13766	215	34	revenue	revenue	NOUN
taxlaw-13766	215	35	]	]	X
taxlaw-13766	215	36	gap	gap	NOUN
taxlaw-13766	215	37	should	should	AUX
taxlaw-13766	215	38	not	not	PART
taxlaw-13766	215	39	be	be	AUX
taxlaw-13766	215	40	a	a	DET
taxlaw-13766	215	41	performance	performance	NOUN
taxlaw-13766	215	42	target	target	NOUN
taxlaw-13766	215	43	.	.	PUNCT
taxlaw-13766	216	1	”61	”61	NOUN
taxlaw-13766	216	2	instead	instead	ADV
taxlaw-13766	216	3	,	,	PUNCT
taxlaw-13766	216	4	understanding	understand	VERB
taxlaw-13766	216	5	the	the	DET
taxlaw-13766	216	6	tax	tax	NOUN
taxlaw-13766	216	7	revenue	revenue	NOUN
taxlaw-13766	216	8	gap	gap	NOUN
taxlaw-13766	216	9	’s	’s	PART
taxlaw-13766	216	10	scale	scale	NOUN
taxlaw-13766	216	11	is	be	AUX
taxlaw-13766	216	12	enough	enough	ADV
taxlaw-13766	216	13	understand	understand	VERB
taxlaw-13766	216	14	its	its	PRON
taxlaw-13766	216	15	harms.62	harms.62	NOUN
taxlaw-13766	216	16	overall	overall	NOUN
taxlaw-13766	216	17	,	,	PUNCT
taxlaw-13766	216	18	the	the	DET
taxlaw-13766	216	19	tax	tax	NOUN
taxlaw-13766	216	20	revenue	revenue	NOUN
taxlaw-13766	216	21	gap	gap	NOUN
taxlaw-13766	216	22	harms	harm	VERB
taxlaw-13766	216	23	equity	equity	NOUN
taxlaw-13766	216	24	,	,	PUNCT
taxlaw-13766	216	25	trust	trust	NOUN
taxlaw-13766	216	26	,	,	PUNCT
taxlaw-13766	216	27	and	and	CCONJ
taxlaw-13766	216	28	efficiency	efficiency	NOUN
taxlaw-13766	216	29	.	.	PUNCT
taxlaw-13766	217	1	it	it	PRON
taxlaw-13766	217	2	harms	harm	VERB
taxlaw-13766	217	3	equity	equity	NOUN
taxlaw-13766	217	4	because	because	SCONJ
taxlaw-13766	217	5	tax	tax	NOUN
taxlaw-13766	217	6	noncompliance	noncompliance	NOUN
taxlaw-13766	217	7	affects	affect	VERB
taxlaw-13766	217	8	compliant	compliant	ADJ
taxlaw-13766	217	9	taxpayers	taxpayer	NOUN
taxlaw-13766	217	10	:	:	PUNCT
taxlaw-13766	217	11	“	"	PUNCT
taxlaw-13766	217	12	noncompliance	noncompliance	NOUN
taxlaw-13766	217	13	can	can	AUX
taxlaw-13766	217	14	create	create	VERB
taxlaw-13766	217	15	an	an	DET
taxlaw-13766	217	16	unfair	unfair	ADJ
taxlaw-13766	217	17	competitive	competitive	ADJ
taxlaw-13766	217	18	advantage	advantage	NOUN
taxlaw-13766	217	19	among	among	ADP
taxlaw-13766	217	20	businesses	business	NOUN
taxlaw-13766	217	21	because	because	SCONJ
taxlaw-13766	217	22	those	those	PRON
taxlaw-13766	217	23	that	that	PRON
taxlaw-13766	217	24	do	do	AUX
taxlaw-13766	217	25	not	not	PART
taxlaw-13766	217	26	pay	pay	VERB
taxlaw-13766	217	27	tax	tax	NOUN
taxlaw-13766	217	28	debts	debt	NOUN
taxlaw-13766	217	29	are	be	AUX
taxlaw-13766	217	30	avoiding	avoid	VERB
taxlaw-13766	217	31	costs	cost	NOUN
taxlaw-13766	217	32	that	that	SCONJ
taxlaw-13766	217	33	tax	tax	NOUN
taxlaw-13766	217	34	-	-	PUNCT
taxlaw-13766	217	35	compliant	compliant	ADJ
taxlaw-13766	217	36	businesses	business	NOUN
taxlaw-13766	217	37	are	be	AUX
taxlaw-13766	217	38	incurring	incur	VERB
taxlaw-13766	217	39	.	.	PUNCT
taxlaw-13766	218	1	”63	”63	PROPN
taxlaw-13766	218	2	this	this	PRON
taxlaw-13766	218	3	creates	create	VERB
taxlaw-13766	218	4	real	real	ADJ
taxlaw-13766	218	5	unfairness	unfairness	NOUN
taxlaw-13766	218	6	that	that	PRON
taxlaw-13766	218	7	undermines	undermine	VERB
taxlaw-13766	218	8	both	both	CCONJ
taxlaw-13766	218	9	horizontal	horizontal	ADJ
taxlaw-13766	218	10	and	and	CCONJ
taxlaw-13766	218	11	vertical	vertical	ADJ
taxlaw-13766	218	12	equity	equity	NOUN
taxlaw-13766	218	13	55	55	NUM
taxlaw-13766	218	14	i	i	PRON
taxlaw-13766	218	15	d.	d.	PROPN
taxlaw-13766	218	16	at	at	ADP
taxlaw-13766	218	17	1738	1738	NUM
taxlaw-13766	218	18	.	.	PUNCT
taxlaw-13766	219	1	56	56	NUM
taxlaw-13766	219	2	u.s	u.s	PROPN
taxlaw-13766	219	3	.	.	PROPN
taxlaw-13766	219	4	gov’t	gov’t	PROPN
taxlaw-13766	219	5	accountability	accountability	NOUN
taxlaw-13766	219	6	off	off	ADP
taxlaw-13766	219	7	.	.	PUNCT
taxlaw-13766	219	8	,	,	PUNCT
taxlaw-13766	219	9	supra	supra	PROPN
taxlaw-13766	219	10	note	note	VERB
taxlaw-13766	219	11	39	39	NUM
taxlaw-13766	219	12	,	,	PUNCT
taxlaw-13766	219	13	at	at	ADP
taxlaw-13766	219	14	2	2	NUM
taxlaw-13766	219	15	-	-	SYM
taxlaw-13766	219	16	3	3	NUM
taxlaw-13766	219	17	.	.	NOUN
taxlaw-13766	219	18	57	57	NUM
taxlaw-13766	219	19	weiksnar	weiksnar	NOUN
taxlaw-13766	219	20	&	&	CCONJ
taxlaw-13766	219	21	van	van	PROPN
taxlaw-13766	219	22	valkenburg	valkenburg	PROPN
taxlaw-13766	219	23	,	,	PUNCT
taxlaw-13766	219	24	supra	supra	PROPN
taxlaw-13766	219	25	note	note	NOUN
taxlaw-13766	219	26	31	31	NUM
taxlaw-13766	219	27	,	,	PUNCT
taxlaw-13766	219	28	at	at	ADP
taxlaw-13766	219	29	173	173	NUM
taxlaw-13766	219	30	.	.	PUNCT
taxlaw-13766	220	1	58	58	NUM
taxlaw-13766	221	1	i	i	PRON
taxlaw-13766	221	2	d.	d.	VERB
taxlaw-13766	221	3	at	at	ADP
taxlaw-13766	221	4	174	174	NUM
taxlaw-13766	221	5	.	.	PUNCT
taxlaw-13766	222	1	59	59	NUM
taxlaw-13766	222	2	hemel	hemel	X
taxlaw-13766	222	3	et	et	PROPN
taxlaw-13766	222	4	al	al	PROPN
taxlaw-13766	222	5	.	.	PROPN
taxlaw-13766	222	6	,	,	PUNCT
taxlaw-13766	222	7	supra	supra	PROPN
taxlaw-13766	222	8	note	note	PROPN
taxlaw-13766	222	9	6	6	NUM
taxlaw-13766	222	10	,	,	PUNCT
taxlaw-13766	222	11	at	at	ADP
taxlaw-13766	222	12	5	5	NUM
taxlaw-13766	222	13	.	.	X
taxlaw-13766	222	14	60	60	NUM
taxlaw-13766	223	1	i	i	PRON
taxlaw-13766	223	2	d.	d.	PROPN
taxlaw-13766	223	3	at	at	ADP
taxlaw-13766	223	4	25	25	NUM
taxlaw-13766	223	5	.	.	PUNCT
taxlaw-13766	223	6	61	61	NUM
taxlaw-13766	224	1	i	i	PRON
taxlaw-13766	224	2	d.	d.	NOUN
taxlaw-13766	224	3	at	at	ADP
taxlaw-13766	224	4	4	4	NUM
taxlaw-13766	224	5	.	.	NUM
taxlaw-13766	224	6	62	62	NUM
taxlaw-13766	224	7	neil	neil	PROPN
taxlaw-13766	224	8	warren	warren	PROPN
taxlaw-13766	224	9	,	,	PUNCT
taxlaw-13766	224	10	estimating	estimate	VERB
taxlaw-13766	224	11	tax	tax	NOUN
taxlaw-13766	224	12	gap	gap	NOUN
taxlaw-13766	224	13	is	be	AUX
taxlaw-13766	224	14	everything	everything	PRON
taxlaw-13766	224	15	to	to	ADP
taxlaw-13766	224	16	an	an	DET
taxlaw-13766	224	17	informed	informed	ADJ
taxlaw-13766	224	18	response	response	NOUN
taxlaw-13766	224	19	to	to	ADP
taxlaw-13766	224	20	the	the	DET
taxlaw-13766	224	21	digital	digital	ADJ
taxlaw-13766	224	22	era	era	NOUN
taxlaw-13766	224	23	,	,	PUNCT
taxlaw-13766	224	24	unsw	unsw	NOUN
taxlaw-13766	224	25	business	business	NOUN
taxlaw-13766	224	26	school	school	NOUN
taxlaw-13766	224	27	taxation	taxation	NOUN
taxlaw-13766	224	28	and	and	CCONJ
taxlaw-13766	224	29	business	business	NOUN
taxlaw-13766	224	30	law	law	NOUN
taxlaw-13766	224	31	,	,	PUNCT
taxlaw-13766	224	32	10	10	NUM
taxlaw-13766	224	33	(	(	PUNCT
taxlaw-13766	224	34	apr	apr	NOUN
taxlaw-13766	224	35	.	.	PROPN
taxlaw-13766	224	36	5	5	NUM
taxlaw-13766	224	37	,	,	PUNCT
taxlaw-13766	224	38	2018	2018	NUM
taxlaw-13766	224	39	)	)	PUNCT
taxlaw-13766	224	40	,	,	PUNCT
taxlaw-13766	224	41	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3200838	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3200838	PROPN
taxlaw-13766	225	1	[	[	X
taxlaw-13766	225	2	https://perma.cc/h7sl-jemj	https://perma.cc/h7sl-jemj	X
taxlaw-13766	225	3	]	]	X
taxlaw-13766	225	4	(	(	PUNCT
taxlaw-13766	225	5	writing	write	VERB
taxlaw-13766	225	6	that	that	SCONJ
taxlaw-13766	225	7	the	the	DET
taxlaw-13766	225	8	tax	tax	NOUN
taxlaw-13766	225	9	gap	gap	NOUN
taxlaw-13766	225	10	“	"	PUNCT
taxlaw-13766	225	11	is	be	AUX
taxlaw-13766	225	12	not	not	PART
taxlaw-13766	225	13	just	just	ADV
taxlaw-13766	225	14	about	about	ADP
taxlaw-13766	225	15	establishing	establish	VERB
taxlaw-13766	225	16	a	a	DET
taxlaw-13766	225	17	single	single	ADJ
taxlaw-13766	225	18	number	number	NOUN
taxlaw-13766	225	19	or	or	CCONJ
taxlaw-13766	225	20	range	range	NOUN
taxlaw-13766	225	21	of	of	ADP
taxlaw-13766	225	22	estimates	estimate	NOUN
taxlaw-13766	225	23	of	of	ADP
taxlaw-13766	225	24	tax	tax	NOUN
taxlaw-13766	225	25	gap—[i]t	gap—[i]t	PROPN
taxlaw-13766	225	26	is	be	AUX
taxlaw-13766	225	27	about	about	ADP
taxlaw-13766	225	28	understanding	understand	VERB
taxlaw-13766	225	29	the	the	DET
taxlaw-13766	225	30	nature	nature	NOUN
taxlaw-13766	225	31	,	,	PUNCT
taxlaw-13766	225	32	drivers	driver	NOUN
taxlaw-13766	225	33	and	and	CCONJ
taxlaw-13766	225	34	incidence	incidence	NOUN
taxlaw-13766	225	35	of	of	ADP
taxlaw-13766	225	36	non	non	ADJ
taxlaw-13766	225	37	-	-	ADJ
taxlaw-13766	225	38	compliance	compliance	ADJ
taxlaw-13766	225	39	behavior	behavior	NOUN
taxlaw-13766	225	40	as	as	SCONJ
taxlaw-13766	225	41	reflected	reflect	VERB
taxlaw-13766	225	42	in	in	ADP
taxlaw-13766	225	43	tax	tax	NOUN
taxlaw-13766	225	44	gap	gap	NOUN
taxlaw-13766	225	45	estimates	estimate	NOUN
taxlaw-13766	225	46	,	,	PUNCT
taxlaw-13766	225	47	which	which	PRON
taxlaw-13766	225	48	can	can	AUX
taxlaw-13766	225	49	help	help	VERB
taxlaw-13766	225	50	guide	guide	VERB
taxlaw-13766	225	51	the	the	DET
taxlaw-13766	225	52	best	good	ADJ
taxlaw-13766	225	53	responses	response	NOUN
taxlaw-13766	225	54	to	to	PART
taxlaw-13766	225	55	improve	improve	VERB
taxlaw-13766	225	56	compliance	compliance	NOUN
taxlaw-13766	225	57	.	.	PUNCT
taxlaw-13766	225	58	”	"	PUNCT
taxlaw-13766	225	59	)	)	PUNCT
taxlaw-13766	225	60	.	.	PUNCT
taxlaw-13766	226	1	63	63	NUM
taxlaw-13766	226	2	mctigue	mctigue	ADJ
taxlaw-13766	226	3	,	,	PUNCT
taxlaw-13766	226	4	supra	supra	PROPN
taxlaw-13766	226	5	note	note	PROPN
taxlaw-13766	226	6	28	28	NUM
taxlaw-13766	226	7	,	,	PUNCT
taxlaw-13766	226	8	at	at	ADP
taxlaw-13766	226	9	8	8	NUM
taxlaw-13766	226	10	.	.	PUNCT
taxlaw-13766	227	1	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3200838	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3200838	PROPN
taxlaw-13766	227	2	96	96	PROPN
taxlaw-13766	227	3	columbia	columbia	PROPN
taxlaw-13766	227	4	journal	journal	PROPN
taxlaw-13766	227	5	of	of	ADP
taxlaw-13766	227	6	tax	tax	NOUN
taxlaw-13766	227	7	law	law	NOUN
taxlaw-13766	227	8	[	[	X
taxlaw-13766	227	9	vol	vol	NOUN
taxlaw-13766	227	10	.	.	PUNCT
taxlaw-13766	228	1	16:2	16:2	NUM
taxlaw-13766	228	2	(	(	PUNCT
taxlaw-13766	228	3	taxpayers	taxpayer	NOUN
taxlaw-13766	228	4	with	with	ADP
taxlaw-13766	228	5	equal	equal	ADJ
taxlaw-13766	228	6	incomes	income	NOUN
taxlaw-13766	228	7	will	will	AUX
taxlaw-13766	228	8	pay	pay	VERB
taxlaw-13766	228	9	different	different	ADJ
taxlaw-13766	228	10	amounts	amount	NOUN
taxlaw-13766	228	11	in	in	ADP
taxlaw-13766	228	12	tax	tax	NOUN
taxlaw-13766	228	13	,	,	PUNCT
taxlaw-13766	228	14	while	while	SCONJ
taxlaw-13766	228	15	some	some	DET
taxlaw-13766	228	16	taxpayers	taxpayer	NOUN
taxlaw-13766	228	17	with	with	ADP
taxlaw-13766	228	18	more	more	ADJ
taxlaw-13766	228	19	income	income	NOUN
taxlaw-13766	228	20	will	will	AUX
taxlaw-13766	228	21	pay	pay	VERB
taxlaw-13766	228	22	relatively	relatively	ADV
taxlaw-13766	228	23	less).64	less).64	NOUN
taxlaw-13766	228	24	by	by	ADP
taxlaw-13766	228	25	consequence	consequence	NOUN
taxlaw-13766	228	26	,	,	PUNCT
taxlaw-13766	228	27	the	the	DET
taxlaw-13766	228	28	tax	tax	NOUN
taxlaw-13766	228	29	revenue	revenue	NOUN
taxlaw-13766	228	30	gap	gap	NOUN
taxlaw-13766	228	31	erodes	erode	VERB
taxlaw-13766	228	32	public	public	ADJ
taxlaw-13766	228	33	trust	trust	NOUN
taxlaw-13766	228	34	in	in	ADP
taxlaw-13766	228	35	the	the	DET
taxlaw-13766	228	36	tax	tax	NOUN
taxlaw-13766	228	37	system.65	system.65	NOUN
taxlaw-13766	228	38	and	and	CCONJ
taxlaw-13766	228	39	,	,	PUNCT
taxlaw-13766	228	40	as	as	SCONJ
taxlaw-13766	228	41	logue	logue	PROPN
taxlaw-13766	228	42	and	and	CCONJ
taxlaw-13766	228	43	vettori	vettori	PROPN
taxlaw-13766	228	44	explain	explain	VERB
taxlaw-13766	228	45	,	,	PUNCT
taxlaw-13766	228	46	it	it	PRON
taxlaw-13766	228	47	also	also	ADV
taxlaw-13766	228	48	creates	create	VERB
taxlaw-13766	228	49	economic	economic	ADJ
taxlaw-13766	228	50	inefficiency	inefficiency	NOUN
taxlaw-13766	228	51	:	:	PUNCT
taxlaw-13766	228	52	“	"	PUNCT
taxlaw-13766	228	53	people	people	NOUN
taxlaw-13766	228	54	and	and	CCONJ
taxlaw-13766	228	55	resources	resource	NOUN
taxlaw-13766	228	56	will	will	AUX
taxlaw-13766	228	57	tend	tend	VERB
taxlaw-13766	228	58	to	to	PART
taxlaw-13766	228	59	move	move	VERB
taxlaw-13766	228	60	into	into	ADP
taxlaw-13766	228	61	the	the	DET
taxlaw-13766	228	62	areas	area	NOUN
taxlaw-13766	228	63	of	of	ADP
taxlaw-13766	228	64	the	the	DET
taxlaw-13766	228	65	economy	economy	NOUN
taxlaw-13766	228	66	and	and	CCONJ
taxlaw-13766	228	67	forms	form	NOUN
taxlaw-13766	228	68	of	of	ADP
taxlaw-13766	228	69	organization	organization	NOUN
taxlaw-13766	228	70	with	with	ADP
taxlaw-13766	228	71	respect	respect	NOUN
taxlaw-13766	228	72	to	to	ADP
taxlaw-13766	228	73	which	which	DET
taxlaw-13766	228	74	noncompliance	noncompliance	NOUN
taxlaw-13766	228	75	is	be	AUX
taxlaw-13766	228	76	easiest	easy	ADJ
taxlaw-13766	228	77	and	and	CCONJ
taxlaw-13766	228	78	thus	thus	ADV
taxlaw-13766	228	79	taxes	taxis	NOUN
taxlaw-13766	228	80	are	be	AUX
taxlaw-13766	228	81	lowest	low	ADJ
taxlaw-13766	228	82	.	.	PUNCT
taxlaw-13766	229	1	”66	”66	NOUN
taxlaw-13766	229	2	these	these	DET
taxlaw-13766	229	3	harms	harm	NOUN
taxlaw-13766	229	4	implicate	implicate	VERB
taxlaw-13766	229	5	a	a	DET
taxlaw-13766	229	6	broad	broad	ADJ
taxlaw-13766	229	7	range	range	NOUN
taxlaw-13766	229	8	of	of	ADP
taxlaw-13766	229	9	stakeholders	stakeholder	NOUN
taxlaw-13766	229	10	:	:	PUNCT
taxlaw-13766	229	11	from	from	ADP
taxlaw-13766	229	12	the	the	DET
taxlaw-13766	229	13	treasury	treasury	NOUN
taxlaw-13766	229	14	(	(	PUNCT
taxlaw-13766	229	15	focused	focus	VERB
taxlaw-13766	229	16	on	on	ADP
taxlaw-13766	229	17	tax	tax	NOUN
taxlaw-13766	229	18	policy	policy	NOUN
taxlaw-13766	229	19	design	design	NOUN
taxlaw-13766	229	20	)	)	PUNCT
taxlaw-13766	229	21	;	;	PUNCT
taxlaw-13766	229	22	to	to	ADP
taxlaw-13766	229	23	the	the	DET
taxlaw-13766	229	24	irs	irs	PROPN
taxlaw-13766	229	25	(	(	PUNCT
taxlaw-13766	229	26	focused	focus	VERB
taxlaw-13766	229	27	on	on	ADP
taxlaw-13766	229	28	tax	tax	NOUN
taxlaw-13766	229	29	enforcement	enforcement	NOUN
taxlaw-13766	229	30	)	)	PUNCT
taxlaw-13766	229	31	;	;	PUNCT
taxlaw-13766	229	32	to	to	ADP
taxlaw-13766	229	33	taxpayers	taxpayer	NOUN
taxlaw-13766	229	34	and	and	CCONJ
taxlaw-13766	229	35	voters	voter	NOUN
taxlaw-13766	229	36	(	(	PUNCT
taxlaw-13766	229	37	concerned	concern	VERB
taxlaw-13766	229	38	with	with	ADP
taxlaw-13766	229	39	tax	tax	NOUN
taxlaw-13766	229	40	fairness	fairness	NOUN
taxlaw-13766	229	41	)	)	PUNCT
taxlaw-13766	229	42	;	;	PUNCT
taxlaw-13766	229	43	to	to	ADP
taxlaw-13766	229	44	politicians	politician	NOUN
taxlaw-13766	229	45	(	(	PUNCT
taxlaw-13766	229	46	concerned	concern	VERB
taxlaw-13766	229	47	with	with	ADP
taxlaw-13766	229	48	good	good	ADJ
taxlaw-13766	229	49	government	government	NOUN
taxlaw-13766	229	50	)	)	PUNCT
taxlaw-13766	229	51	;	;	PUNCT
taxlaw-13766	229	52	to	to	PART
taxlaw-13766	229	53	statisticians	statistician	NOUN
taxlaw-13766	229	54	(	(	PUNCT
taxlaw-13766	229	55	concerned	concern	VERB
taxlaw-13766	229	56	with	with	ADP
taxlaw-13766	229	57	data	datum	NOUN
taxlaw-13766	229	58	reliability).67	reliability).67	VERB
taxlaw-13766	229	59	the	the	DET
taxlaw-13766	229	60	harms	harm	NOUN
taxlaw-13766	229	61	also	also	ADV
taxlaw-13766	229	62	dictate	dictate	VERB
taxlaw-13766	229	63	possible	possible	ADJ
taxlaw-13766	229	64	solutions	solution	NOUN
taxlaw-13766	229	65	:	:	PUNCT
taxlaw-13766	229	66	responding	respond	VERB
taxlaw-13766	229	67	to	to	ADP
taxlaw-13766	229	68	the	the	DET
taxlaw-13766	229	69	asymmetry	asymmetry	NOUN
taxlaw-13766	229	70	of	of	ADP
taxlaw-13766	229	71	information	information	NOUN
taxlaw-13766	229	72	between	between	ADP
taxlaw-13766	229	73	sole	sole	ADJ
taxlaw-13766	229	74	proprietors	proprietor	NOUN
taxlaw-13766	229	75	and	and	CCONJ
taxlaw-13766	229	76	the	the	DET
taxlaw-13766	229	77	government	government	NOUN
taxlaw-13766	229	78	,	,	PUNCT
taxlaw-13766	229	79	logue	logue	PROPN
taxlaw-13766	229	80	and	and	CCONJ
taxlaw-13766	229	81	vettori	vettori	PROPN
taxlaw-13766	229	82	propose	propose	VERB
taxlaw-13766	229	83	implementing	implement	VERB
taxlaw-13766	229	84	a	a	DET
taxlaw-13766	229	85	presumptive	presumptive	ADJ
taxlaw-13766	229	86	tax	tax	NOUN
taxlaw-13766	229	87	,	,	PUNCT
taxlaw-13766	229	88	under	under	ADP
taxlaw-13766	229	89	which	which	PRON
taxlaw-13766	229	90	small	small	ADJ
taxlaw-13766	229	91	business	business	NOUN
taxlaw-13766	229	92	owners	owner	NOUN
taxlaw-13766	229	93	would	would	AUX
taxlaw-13766	229	94	be	be	AUX
taxlaw-13766	229	95	required	require	VERB
taxlaw-13766	229	96	to	to	PART
taxlaw-13766	229	97	report	report	VERB
taxlaw-13766	229	98	gross	gross	ADJ
taxlaw-13766	229	99	receipts	receipt	NOUN
taxlaw-13766	229	100	but	but	CCONJ
taxlaw-13766	229	101	instead	instead	ADV
taxlaw-13766	229	102	of	of	ADP
taxlaw-13766	229	103	allowing	allow	VERB
taxlaw-13766	229	104	business	business	NOUN
taxlaw-13766	229	105	expense	expense	NOUN
taxlaw-13766	229	106	deductions	deduction	NOUN
taxlaw-13766	229	107	,	,	PUNCT
taxlaw-13766	229	108	the	the	DET
taxlaw-13766	229	109	irs	irs	PROPN
taxlaw-13766	229	110	would	would	AUX
taxlaw-13766	229	111	impute	impute	VERB
taxlaw-13766	229	112	expenses	expense	NOUN
taxlaw-13766	229	113	via	via	ADP
taxlaw-13766	229	114	“	"	PUNCT
taxlaw-13766	229	115	presumed	presume	VERB
taxlaw-13766	229	116	profit	profit	NOUN
taxlaw-13766	229	117	percentages	percentage	NOUN
taxlaw-13766	229	118	based	base	VERB
taxlaw-13766	229	119	on	on	ADP
taxlaw-13766	229	120	historical	historical	ADJ
taxlaw-13766	229	121	average	average	ADJ
taxlaw-13766	229	122	profit	profit	NOUN
taxlaw-13766	229	123	ratios	ratio	NOUN
taxlaw-13766	229	124	within	within	ADP
taxlaw-13766	229	125	the	the	DET
taxlaw-13766	229	126	taxpayer	taxpayer	NOUN
taxlaw-13766	229	127	’s	’s	PART
taxlaw-13766	229	128	line	line	NOUN
taxlaw-13766	229	129	of	of	ADP
taxlaw-13766	229	130	business	business	NOUN
taxlaw-13766	229	131	.	.	PUNCT
taxlaw-13766	230	1	”68	”68	PROPN
taxlaw-13766	230	2	addressing	address	VERB
taxlaw-13766	230	3	the	the	DET
taxlaw-13766	230	4	underreporting	underreporting	NOUN
taxlaw-13766	230	5	that	that	SCONJ
taxlaw-13766	230	6	results	result	NOUN
taxlaw-13766	230	7	from	from	ADP
taxlaw-13766	230	8	the	the	DET
taxlaw-13766	230	9	use	use	NOUN
taxlaw-13766	230	10	of	of	ADP
taxlaw-13766	230	11	either	either	CCONJ
taxlaw-13766	230	12	unskilled	unskilled	ADJ
taxlaw-13766	230	13	or	or	CCONJ
taxlaw-13766	230	14	corrupt	corrupt	ADJ
taxlaw-13766	230	15	tax	tax	NOUN
taxlaw-13766	230	16	preparers	preparer	NOUN
taxlaw-13766	230	17	,	,	PUNCT
taxlaw-13766	230	18	the	the	DET
taxlaw-13766	230	19	gao	gao	PROPN
taxlaw-13766	230	20	counsels	counsel	NOUN
taxlaw-13766	230	21	congress	congress	PROPN
taxlaw-13766	230	22	to	to	PART
taxlaw-13766	230	23	provide	provide	VERB
taxlaw-13766	230	24	the	the	DET
taxlaw-13766	230	25	“	"	PUNCT
taxlaw-13766	230	26	irs	irs	PROPN
taxlaw-13766	230	27	with	with	ADP
taxlaw-13766	230	28	the	the	DET
taxlaw-13766	230	29	authority	authority	NOUN
taxlaw-13766	230	30	to	to	PART
taxlaw-13766	230	31	regulate	regulate	VERB
taxlaw-13766	230	32	paid	pay	VERB
taxlaw-13766	230	33	tax	tax	NOUN
taxlaw-13766	230	34	return	return	NOUN
taxlaw-13766	230	35	preparers	preparer	NOUN
taxlaw-13766	230	36	.	.	PUNCT
taxlaw-13766	231	1	”69	”69	PUNCT
taxlaw-13766	231	2	given	give	VERB
taxlaw-13766	231	3	the	the	DET
taxlaw-13766	231	4	attention	attention	NOUN
taxlaw-13766	231	5	the	the	DET
taxlaw-13766	231	6	tax	tax	NOUN
taxlaw-13766	231	7	revenue	revenue	NOUN
taxlaw-13766	231	8	gap	gap	NOUN
taxlaw-13766	231	9	receives	receive	VERB
taxlaw-13766	231	10	,	,	PUNCT
taxlaw-13766	231	11	it	it	PRON
taxlaw-13766	231	12	is	be	AUX
taxlaw-13766	231	13	worth	worth	ADJ
taxlaw-13766	231	14	exploring	explore	VERB
taxlaw-13766	231	15	why	why	SCONJ
taxlaw-13766	231	16	we	we	PRON
taxlaw-13766	231	17	do	do	AUX
taxlaw-13766	231	18	not	not	PART
taxlaw-13766	231	19	study	study	VERB
taxlaw-13766	231	20	or	or	CCONJ
taxlaw-13766	231	21	discuss	discuss	VERB
taxlaw-13766	231	22	the	the	DET
taxlaw-13766	231	23	parallel	parallel	ADJ
taxlaw-13766	231	24	slippages	slippage	NOUN
taxlaw-13766	231	25	in	in	ADP
taxlaw-13766	231	26	implementation	implementation	NOUN
taxlaw-13766	231	27	of	of	ADP
taxlaw-13766	231	28	our	our	PRON
taxlaw-13766	231	29	redistributive	redistributive	ADJ
taxlaw-13766	231	30	provisions	provision	NOUN
taxlaw-13766	231	31	.	.	PUNCT
taxlaw-13766	232	1	b.	b.	VERB
taxlaw-13766	233	1	the	the	DET
taxlaw-13766	233	2	absence	absence	NOUN
taxlaw-13766	233	3	of	of	ADP
taxlaw-13766	233	4	a	a	DET
taxlaw-13766	233	5	tax	tax	NOUN
taxlaw-13766	233	6	redistribution	redistribution	NOUN
taxlaw-13766	233	7	gap	gap	NOUN
taxlaw-13766	233	8	as	as	SCONJ
taxlaw-13766	233	9	noted	note	VERB
taxlaw-13766	233	10	above	above	ADP
taxlaw-13766	233	11	,	,	PUNCT
taxlaw-13766	233	12	taxation	taxation	NOUN
taxlaw-13766	233	13	’s	’s	PART
taxlaw-13766	233	14	redistributive	redistributive	ADJ
taxlaw-13766	233	15	function	function	NOUN
taxlaw-13766	233	16	receives	receive	VERB
taxlaw-13766	233	17	some	some	DET
taxlaw-13766	233	18	degree	degree	NOUN
taxlaw-13766	233	19	of	of	ADP
taxlaw-13766	233	20	government	government	NOUN
taxlaw-13766	233	21	study	study	NOUN
taxlaw-13766	233	22	.	.	PUNCT
taxlaw-13766	234	1	as	as	ADP
taxlaw-13766	234	2	part	part	NOUN
taxlaw-13766	234	3	of	of	ADP
taxlaw-13766	234	4	its	its	PRON
taxlaw-13766	234	5	broader	broad	ADJ
taxlaw-13766	234	6	study	study	NOUN
taxlaw-13766	234	7	of	of	ADP
taxlaw-13766	234	8	household	household	NOUN
taxlaw-13766	234	9	income	income	NOUN
taxlaw-13766	234	10	distributions	distribution	NOUN
taxlaw-13766	234	11	,	,	PUNCT
taxlaw-13766	234	12	the	the	DET
taxlaw-13766	234	13	congressional	congressional	ADJ
taxlaw-13766	234	14	budget	budget	NOUN
taxlaw-13766	234	15	office	office	NOUN
taxlaw-13766	234	16	estimates	estimate	VERB
taxlaw-13766	234	17	the	the	DET
taxlaw-13766	234	18	distributive	distributive	ADJ
taxlaw-13766	234	19	impact	impact	NOUN
taxlaw-13766	234	20	of	of	ADP
taxlaw-13766	234	21	the	the	DET
taxlaw-13766	234	22	tax	tax	NOUN
taxlaw-13766	234	23	code	code	NOUN
taxlaw-13766	234	24	as	as	ADP
taxlaw-13766	234	25	a	a	DET
taxlaw-13766	234	26	whole	whole	NOUN
taxlaw-13766	234	27	,	,	PUNCT
taxlaw-13766	234	28	with	with	ADP
taxlaw-13766	234	29	calculations	calculation	NOUN
taxlaw-13766	234	30	going	go	VERB
taxlaw-13766	234	31	back	back	ADV
taxlaw-13766	234	32	to	to	ADP
taxlaw-13766	234	33	1979.70	1979.70	NUM
taxlaw-13766	234	34	similarly	similarly	ADV
taxlaw-13766	234	35	,	,	PUNCT
taxlaw-13766	234	36	the	the	DET
taxlaw-13766	234	37	treasury	treasury	PROPN
taxlaw-13766	234	38	department	department	PROPN
taxlaw-13766	234	39	’s	’s	PART
taxlaw-13766	234	40	office	office	NOUN
taxlaw-13766	234	41	of	of	ADP
taxlaw-13766	234	42	tax	tax	NOUN
taxlaw-13766	234	43	analysis	analysis	NOUN
taxlaw-13766	234	44	calculates	calculate	VERB
taxlaw-13766	234	45	the	the	DET
taxlaw-13766	234	46	distributive	distributive	ADJ
taxlaw-13766	234	47	impact	impact	NOUN
taxlaw-13766	234	48	of	of	ADP
taxlaw-13766	234	49	both	both	CCONJ
taxlaw-13766	234	50	federal	federal	ADJ
taxlaw-13766	234	51	taxes	taxis	NOUN
taxlaw-13766	234	52	and	and	CCONJ
taxlaw-13766	234	53	proposed	propose	VERB
taxlaw-13766	234	54	changes	change	NOUN
taxlaw-13766	234	55	to	to	ADP
taxlaw-13766	234	56	tax	tax	NOUN
taxlaw-13766	234	57	law.71	law.71	NOUN
taxlaw-13766	234	58	and	and	CCONJ
taxlaw-13766	234	59	upon	upon	SCONJ
taxlaw-13766	234	60	request	request	NOUN
taxlaw-13766	234	61	from	from	ADP
taxlaw-13766	234	62	members	member	NOUN
taxlaw-13766	234	63	of	of	ADP
taxlaw-13766	234	64	congress	congress	PROPN
taxlaw-13766	234	65	,	,	PUNCT
taxlaw-13766	234	66	the	the	DET
taxlaw-13766	234	67	joint	joint	ADJ
taxlaw-13766	234	68	committee	committee	NOUN
taxlaw-13766	234	69	on	on	ADP
taxlaw-13766	234	70	taxation	taxation	NOUN
taxlaw-13766	234	71	will	will	AUX
taxlaw-13766	234	72	analyze	analyze	VERB
taxlaw-13766	234	73	the	the	DET
taxlaw-13766	234	74	distributional	distributional	ADJ
taxlaw-13766	234	75	effects	effect	NOUN
taxlaw-13766	234	76	of	of	ADP
taxlaw-13766	234	77	proposed	propose	VERB
taxlaw-13766	234	78	tax	tax	NOUN
taxlaw-13766	234	79	amendments.72	amendments.72	PROPN
taxlaw-13766	234	80	private	private	ADJ
taxlaw-13766	234	81	entities	entity	NOUN
taxlaw-13766	234	82	also	also	ADV
taxlaw-13766	234	83	monitor	monitor	VERB
taxlaw-13766	234	84	distribution	distribution	NOUN
taxlaw-13766	234	85	:	:	PUNCT
taxlaw-13766	234	86	like	like	ADP
taxlaw-13766	234	87	the	the	DET
taxlaw-13766	234	88	joint	joint	ADJ
taxlaw-13766	234	89	committee	committee	NOUN
taxlaw-13766	234	90	on	on	ADP
taxlaw-13766	234	91	taxation	taxation	NOUN
taxlaw-13766	234	92	,	,	PUNCT
taxlaw-13766	234	93	the	the	DET
taxlaw-13766	234	94	tax	tax	NOUN
taxlaw-13766	234	95	policy	policy	NOUN
taxlaw-13766	234	96	center	center	NOUN
taxlaw-13766	234	97	issues	issue	VERB
taxlaw-13766	234	98	distributional	distributional	ADJ
taxlaw-13766	234	99	analyses	analysis	NOUN
taxlaw-13766	234	100	64	64	NUM
taxlaw-13766	234	101	kyle	kyle	PROPN
taxlaw-13766	234	102	d.	d.	PROPN
taxlaw-13766	234	103	logue	logue	PROPN
taxlaw-13766	234	104	&	&	CCONJ
taxlaw-13766	234	105	gustavo	gustavo	PROPN
taxlaw-13766	234	106	g.	g.	PROPN
taxlaw-13766	234	107	vettori	vettori	PROPN
taxlaw-13766	234	108	,	,	PUNCT
taxlaw-13766	234	109	narrowing	narrow	VERB
taxlaw-13766	234	110	the	the	DET
taxlaw-13766	234	111	tax	tax	NOUN
taxlaw-13766	234	112	gap	gap	NOUN
taxlaw-13766	234	113	through	through	ADP
taxlaw-13766	234	114	presumptive	presumptive	ADJ
taxlaw-13766	234	115	taxation	taxation	NOUN
taxlaw-13766	234	116	,	,	PUNCT
taxlaw-13766	234	117	2	2	NUM
taxlaw-13766	234	118	colum	colum	NOUN
taxlaw-13766	234	119	.	.	PUNCT
taxlaw-13766	235	1	j.	j.	PROPN
taxlaw-13766	235	2	tax	tax	PROPN
taxlaw-13766	235	3	l.	l.	PROPN
taxlaw-13766	235	4	100	100	NUM
taxlaw-13766	235	5	,	,	PUNCT
taxlaw-13766	235	6	113	113	NUM
taxlaw-13766	235	7	(	(	PUNCT
taxlaw-13766	235	8	2011	2011	NUM
taxlaw-13766	235	9	)	)	PUNCT
taxlaw-13766	235	10	.	.	PUNCT
taxlaw-13766	236	1	65	65	NUM
taxlaw-13766	236	2	mctigue	mctigue	ADJ
taxlaw-13766	236	3	,	,	PUNCT
taxlaw-13766	236	4	supra	supra	PROPN
taxlaw-13766	236	5	note	note	PROPN
taxlaw-13766	236	6	28	28	NUM
taxlaw-13766	236	7	,	,	PUNCT
taxlaw-13766	236	8	at	at	ADP
taxlaw-13766	236	9	8	8	NUM
taxlaw-13766	236	10	.	.	PUNCT
taxlaw-13766	237	1	66	66	NUM
taxlaw-13766	237	2	logue	logue	PROPN
taxlaw-13766	237	3	&	&	CCONJ
taxlaw-13766	237	4	vettori	vettori	PROPN
taxlaw-13766	237	5	,	,	PUNCT
taxlaw-13766	237	6	supra	supra	PROPN
taxlaw-13766	237	7	note	note	PROPN
taxlaw-13766	237	8	64	64	NUM
taxlaw-13766	237	9	,	,	PUNCT
taxlaw-13766	237	10	at	at	ADP
taxlaw-13766	237	11	114	114	NUM
taxlaw-13766	237	12	.	.	PUNCT
taxlaw-13766	238	1	67	67	NUM
taxlaw-13766	238	2	warren	warren	PROPN
taxlaw-13766	238	3	,	,	PUNCT
taxlaw-13766	238	4	supra	supra	PROPN
taxlaw-13766	238	5	note	note	PROPN
taxlaw-13766	238	6	62	62	NUM
taxlaw-13766	238	7	,	,	PUNCT
taxlaw-13766	238	8	at	at	ADP
taxlaw-13766	238	9	27	27	NUM
taxlaw-13766	238	10	.	.	PUNCT
taxlaw-13766	239	1	68	68	NUM
taxlaw-13766	239	2	logue	logue	PROPN
taxlaw-13766	239	3	&	&	CCONJ
taxlaw-13766	239	4	vettori	vettori	PROPN
taxlaw-13766	239	5	,	,	PUNCT
taxlaw-13766	239	6	supra	supra	PROPN
taxlaw-13766	239	7	note	note	PROPN
taxlaw-13766	239	8	64	64	NUM
taxlaw-13766	239	9	,	,	PUNCT
taxlaw-13766	239	10	at	at	ADP
taxlaw-13766	239	11	129	129	NUM
taxlaw-13766	239	12	.	.	PUNCT
taxlaw-13766	240	1	69	69	NUM
taxlaw-13766	240	2	mctigue	mctigue	NOUN
taxlaw-13766	240	3	,	,	PUNCT
taxlaw-13766	240	4	supra	supra	PROPN
taxlaw-13766	240	5	note	note	PROPN
taxlaw-13766	240	6	28	28	NUM
taxlaw-13766	240	7	,	,	PUNCT
taxlaw-13766	240	8	at	at	ADP
taxlaw-13766	240	9	18	18	NUM
taxlaw-13766	240	10	.	.	PUNCT
taxlaw-13766	240	11	70	70	NUM
taxlaw-13766	240	12	in	in	ADP
taxlaw-13766	240	13	1975	1975	NUM
taxlaw-13766	240	14	,	,	PUNCT
taxlaw-13766	240	15	michael	michael	PROPN
taxlaw-13766	240	16	graetz	graetz	PROPN
taxlaw-13766	240	17	bemoaned	bemoan	VERB
taxlaw-13766	240	18	that	that	SCONJ
taxlaw-13766	240	19	scholarly	scholarly	ADJ
taxlaw-13766	240	20	advances	advance	NOUN
taxlaw-13766	240	21	in	in	ADP
taxlaw-13766	240	22	the	the	DET
taxlaw-13766	240	23	study	study	NOUN
taxlaw-13766	240	24	of	of	ADP
taxlaw-13766	240	25	distributive	distributive	ADJ
taxlaw-13766	240	26	impact	impact	NOUN
taxlaw-13766	240	27	of	of	ADP
taxlaw-13766	240	28	taxation	taxation	NOUN
taxlaw-13766	240	29	had	have	AUX
taxlaw-13766	240	30	“	"	PUNCT
taxlaw-13766	240	31	not	not	PART
taxlaw-13766	240	32	been	be	AUX
taxlaw-13766	240	33	combined	combine	VERB
taxlaw-13766	240	34	to	to	PART
taxlaw-13766	240	35	evaluate	evaluate	VERB
taxlaw-13766	240	36	distributional	distributional	ADJ
taxlaw-13766	240	37	consequences	consequence	NOUN
taxlaw-13766	240	38	of	of	ADP
taxlaw-13766	240	39	changes	change	NOUN
taxlaw-13766	240	40	in	in	ADP
taxlaw-13766	240	41	the	the	DET
taxlaw-13766	240	42	personal	personal	ADJ
taxlaw-13766	240	43	income	income	NOUN
taxlaw-13766	240	44	tax	tax	NOUN
taxlaw-13766	240	45	.	.	PUNCT
taxlaw-13766	240	46	”	"	PUNCT
taxlaw-13766	241	1	michael	michael	PROPN
taxlaw-13766	241	2	j.	j.	PROPN
taxlaw-13766	241	3	graetz	graetz	PROPN
taxlaw-13766	241	4	,	,	PUNCT
taxlaw-13766	241	5	assessing	assess	VERB
taxlaw-13766	241	6	the	the	DET
taxlaw-13766	241	7	distributional	distributional	ADJ
taxlaw-13766	241	8	effects	effect	NOUN
taxlaw-13766	241	9	of	of	ADP
taxlaw-13766	241	10	income	income	NOUN
taxlaw-13766	241	11	tax	tax	NOUN
taxlaw-13766	241	12	revision	revision	NOUN
taxlaw-13766	241	13	:	:	PUNCT
taxlaw-13766	241	14	some	some	DET
taxlaw-13766	241	15	lessons	lesson	NOUN
taxlaw-13766	241	16	from	from	ADP
taxlaw-13766	241	17	incidence	incidence	ADJ
taxlaw-13766	241	18	analysis	analysis	NOUN
taxlaw-13766	241	19	,	,	PUNCT
taxlaw-13766	241	20	4	4	NUM
taxlaw-13766	241	21	j.	j.	PROPN
taxlaw-13766	241	22	legal	legal	ADJ
taxlaw-13766	241	23	stud	stud	NOUN
taxlaw-13766	241	24	.	.	PUNCT
taxlaw-13766	242	1	351	351	NUM
taxlaw-13766	242	2	,	,	PUNCT
taxlaw-13766	242	3	351	351	NUM
taxlaw-13766	242	4	(	(	PUNCT
taxlaw-13766	242	5	1975	1975	NUM
taxlaw-13766	242	6	)	)	PUNCT
taxlaw-13766	242	7	.	.	PUNCT
taxlaw-13766	243	1	71	71	NUM
taxlaw-13766	243	2	office	office	NOUN
taxlaw-13766	243	3	of	of	ADP
taxlaw-13766	243	4	tax	tax	NOUN
taxlaw-13766	243	5	analysis	analysis	NOUN
taxlaw-13766	243	6	,	,	PUNCT
taxlaw-13766	243	7	u.s	u.s	PROPN
taxlaw-13766	243	8	.	.	PROPN
taxlaw-13766	243	9	dep’t	dep’t	NOUN
taxlaw-13766	243	10	of	of	ADP
taxlaw-13766	243	11	the	the	DET
taxlaw-13766	243	12	treasury	treasury	NOUN
taxlaw-13766	243	13	,	,	PUNCT
taxlaw-13766	243	14	https://home.treasury.gov/policyissues/tax-policy/office-of-tax-analysis	https://home.treasury.gov/policyissues/tax-policy/office-of-tax-analysis	X
taxlaw-13766	243	15	[	[	X
taxlaw-13766	243	16	https://perma.cc/5l6j-u8ym	https://perma.cc/5l6j-u8ym	X
taxlaw-13766	243	17	]	]	X
taxlaw-13766	243	18	.	.	PUNCT
taxlaw-13766	244	1	72	72	NUM
taxlaw-13766	244	2	revenue	revenue	NOUN
taxlaw-13766	244	3	estimating	estimating	NOUN
taxlaw-13766	244	4	,	,	PUNCT
taxlaw-13766	244	5	joint	joint	ADJ
taxlaw-13766	244	6	comm	comm	NOUN
taxlaw-13766	244	7	.	.	PUNCT
taxlaw-13766	245	1	on	on	ADP
taxlaw-13766	245	2	tax’n	tax’n	NUM
taxlaw-13766	245	3	,	,	PUNCT
taxlaw-13766	245	4	https://www.jct.gov/operations/revenueestimating/	https://www.jct.gov/operations/revenueestimating/	PROPN
taxlaw-13766	246	1	[	[	X
taxlaw-13766	246	2	https://perma.cc/ff8v-p7ma	https://perma.cc/ff8v-p7ma	NOUN
taxlaw-13766	246	3	]	]	PUNCT
taxlaw-13766	246	4	.	.	PUNCT
taxlaw-13766	247	1	https://home.treasury.gov/policy-issues/tax-policy/office-of-tax-analysis	https://home.treasury.gov/policy-issues/tax-policy/office-of-tax-analysis	NOUN
taxlaw-13766	247	2	https://home.treasury.gov/policy-issues/tax-policy/office-of-tax-analysis	https://home.treasury.gov/policy-issues/tax-policy/office-of-tax-analysis	NOUN
taxlaw-13766	247	3	https://www.jct.gov/operations/revenue-estimating/	https://www.jct.gov/operations/revenue-estimating/	NOUN
taxlaw-13766	247	4	https://www.jct.gov/operations/revenue-estimating/	https://www.jct.gov/operations/revenue-estimating/	NOUN
taxlaw-13766	247	5	2025	2025	NUM
taxlaw-13766	247	6	]	]	PUNCT
taxlaw-13766	247	7	the	the	DET
taxlaw-13766	247	8	tax	tax	NOUN
taxlaw-13766	247	9	redistribution	redistribution	NOUN
taxlaw-13766	247	10	gap	gap	NOUN
taxlaw-13766	247	11	97	97	NUM
taxlaw-13766	247	12	of	of	ADP
taxlaw-13766	247	13	tax	tax	NOUN
taxlaw-13766	247	14	reforms	reform	NOUN
taxlaw-13766	247	15	,	,	PUNCT
taxlaw-13766	247	16	and	and	CCONJ
taxlaw-13766	247	17	in	in	ADP
taxlaw-13766	247	18	1995	1995	NUM
taxlaw-13766	247	19	,	,	PUNCT
taxlaw-13766	247	20	the	the	DET
taxlaw-13766	247	21	american	american	PROPN
taxlaw-13766	247	22	enterprise	enterprise	PROPN
taxlaw-13766	247	23	institute	institute	PROPN
taxlaw-13766	247	24	released	release	VERB
taxlaw-13766	247	25	a	a	DET
taxlaw-13766	247	26	300	300	NUM
taxlaw-13766	247	27	-	-	PUNCT
taxlaw-13766	247	28	page	page	NOUN
taxlaw-13766	247	29	report	report	NOUN
taxlaw-13766	247	30	on	on	ADP
taxlaw-13766	247	31	distributional	distributional	ADJ
taxlaw-13766	247	32	analysis	analysis	NOUN
taxlaw-13766	247	33	of	of	ADP
taxlaw-13766	247	34	tax	tax	NOUN
taxlaw-13766	247	35	policy.73	policy.73	NOUN
taxlaw-13766	247	36	1	1	NUM
taxlaw-13766	247	37	.	.	PUNCT
taxlaw-13766	247	38	shortcomings	shortcoming	NOUN
taxlaw-13766	247	39	of	of	ADP
taxlaw-13766	247	40	distributive	distributive	ADJ
taxlaw-13766	247	41	analysis	analysis	NOUN
taxlaw-13766	247	42	with	with	ADP
taxlaw-13766	247	43	respect	respect	NOUN
taxlaw-13766	247	44	to	to	ADP
taxlaw-13766	247	45	redistribution	redistribution	NOUN
taxlaw-13766	247	46	,	,	PUNCT
taxlaw-13766	247	47	each	each	PRON
taxlaw-13766	247	48	of	of	ADP
taxlaw-13766	247	49	these	these	DET
taxlaw-13766	247	50	distributive	distributive	ADJ
taxlaw-13766	247	51	measures	measure	NOUN
taxlaw-13766	247	52	suffers	suffer	VERB
taxlaw-13766	247	53	from	from	ADP
taxlaw-13766	247	54	both	both	CCONJ
taxlaw-13766	247	55	a	a	DET
taxlaw-13766	247	56	definitional	definitional	NOUN
taxlaw-13766	247	57	and	and	CCONJ
taxlaw-13766	247	58	a	a	DET
taxlaw-13766	247	59	completeness	completeness	NOUN
taxlaw-13766	247	60	problem	problem	NOUN
taxlaw-13766	247	61	.	.	PUNCT
taxlaw-13766	248	1	as	as	SCONJ
taxlaw-13766	248	2	ari	ari	PROPN
taxlaw-13766	248	3	glogower	glogower	PROPN
taxlaw-13766	248	4	explains	explain	VERB
taxlaw-13766	248	5	,	,	PUNCT
taxlaw-13766	248	6	each	each	DET
taxlaw-13766	248	7	metric	metric	ADJ
taxlaw-13766	248	8	uses	use	VERB
taxlaw-13766	248	9	“	"	PUNCT
taxlaw-13766	248	10	market	market	NOUN
taxlaw-13766	248	11	”	"	PUNCT
taxlaw-13766	248	12	income	income	NOUN
taxlaw-13766	248	13	as	as	ADP
taxlaw-13766	248	14	a	a	DET
taxlaw-13766	248	15	baseline	baseline	NOUN
taxlaw-13766	248	16	against	against	ADP
taxlaw-13766	248	17	which	which	PRON
taxlaw-13766	248	18	it	it	PRON
taxlaw-13766	248	19	measures	measure	VERB
taxlaw-13766	248	20	distribution	distribution	NOUN
taxlaw-13766	248	21	by	by	ADP
taxlaw-13766	248	22	comparing	compare	VERB
taxlaw-13766	248	23	changes	change	NOUN
taxlaw-13766	248	24	to	to	ADP
taxlaw-13766	248	25	income	income	NOUN
taxlaw-13766	248	26	caused	cause	VERB
taxlaw-13766	248	27	by	by	ADP
taxlaw-13766	248	28	government	government	NOUN
taxlaw-13766	248	29	taxes	taxis	NOUN
taxlaw-13766	248	30	and	and	CCONJ
taxlaw-13766	248	31	spending.74	spending.74	ADJ
taxlaw-13766	248	32	(	(	PUNCT
taxlaw-13766	248	33	for	for	ADP
taxlaw-13766	248	34	example	example	NOUN
taxlaw-13766	248	35	,	,	PUNCT
taxlaw-13766	248	36	according	accord	VERB
taxlaw-13766	248	37	to	to	ADP
taxlaw-13766	248	38	the	the	DET
taxlaw-13766	248	39	congressional	congressional	ADJ
taxlaw-13766	248	40	budget	budget	NOUN
taxlaw-13766	248	41	office	office	NOUN
taxlaw-13766	248	42	,	,	PUNCT
taxlaw-13766	248	43	in	in	ADP
taxlaw-13766	248	44	2009	2009	NUM
taxlaw-13766	248	45	the	the	DET
taxlaw-13766	248	46	federal	federal	ADJ
taxlaw-13766	248	47	tax	tax	NOUN
taxlaw-13766	248	48	system	system	NOUN
taxlaw-13766	248	49	lowered	lower	VERB
taxlaw-13766	248	50	societal	societal	ADJ
taxlaw-13766	248	51	inequality	inequality	NOUN
taxlaw-13766	248	52	compared	compare	VERB
taxlaw-13766	248	53	to	to	ADP
taxlaw-13766	248	54	pre	pre	ADJ
taxlaw-13766	248	55	-	-	ADJ
taxlaw-13766	248	56	tax	tax	ADJ
taxlaw-13766	248	57	levels	level	NOUN
taxlaw-13766	248	58	by	by	ADP
taxlaw-13766	248	59	about	about	ADP
taxlaw-13766	248	60	8.5%.75	8.5%.75	NUM
taxlaw-13766	248	61	)	)	PUNCT
taxlaw-13766	248	62	murphy	murphy	PROPN
taxlaw-13766	248	63	and	and	CCONJ
taxlaw-13766	248	64	nagel	nagel	PROPN
taxlaw-13766	248	65	explain	explain	VERB
taxlaw-13766	248	66	that	that	SCONJ
taxlaw-13766	248	67	the	the	DET
taxlaw-13766	248	68	idea	idea	NOUN
taxlaw-13766	248	69	of	of	ADP
taxlaw-13766	248	70	a	a	DET
taxlaw-13766	248	71	“	"	PUNCT
taxlaw-13766	248	72	pre	pre	ADJ
taxlaw-13766	248	73	-	-	ADJ
taxlaw-13766	248	74	tax	tax	ADJ
taxlaw-13766	248	75	”	"	PUNCT
taxlaw-13766	248	76	distribution	distribution	NOUN
taxlaw-13766	248	77	is	be	AUX
taxlaw-13766	248	78	oxymoronic	oxymoronic	ADJ
taxlaw-13766	248	79	:	:	PUNCT
taxlaw-13766	248	80	“	"	PUNCT
taxlaw-13766	248	81	private	private	ADJ
taxlaw-13766	248	82	property	property	NOUN
taxlaw-13766	248	83	is	be	AUX
taxlaw-13766	248	84	a	a	DET
taxlaw-13766	248	85	legal	legal	ADJ
taxlaw-13766	248	86	convention	convention	NOUN
taxlaw-13766	248	87	,	,	PUNCT
taxlaw-13766	248	88	defined	define	VERB
taxlaw-13766	248	89	in	in	ADP
taxlaw-13766	248	90	part	part	NOUN
taxlaw-13766	248	91	by	by	ADP
taxlaw-13766	248	92	the	the	DET
taxlaw-13766	248	93	tax	tax	NOUN
taxlaw-13766	248	94	system	system	NOUN
taxlaw-13766	248	95	;	;	PUNCT
taxlaw-13766	248	96	therefore	therefore	ADV
taxlaw-13766	248	97	,	,	PUNCT
taxlaw-13766	248	98	the	the	DET
taxlaw-13766	248	99	tax	tax	NOUN
taxlaw-13766	248	100	system	system	NOUN
taxlaw-13766	248	101	can	can	AUX
taxlaw-13766	248	102	not	not	PART
taxlaw-13766	248	103	be	be	AUX
taxlaw-13766	248	104	evaluated	evaluate	VERB
taxlaw-13766	248	105	by	by	ADP
taxlaw-13766	248	106	looking	look	VERB
taxlaw-13766	248	107	at	at	ADP
taxlaw-13766	248	108	its	its	PRON
taxlaw-13766	248	109	impact	impact	NOUN
taxlaw-13766	248	110	on	on	ADP
taxlaw-13766	248	111	private	private	ADJ
taxlaw-13766	248	112	property	property	NOUN
taxlaw-13766	248	113	,	,	PUNCT
taxlaw-13766	248	114	conceived	conceive	VERB
taxlaw-13766	248	115	as	as	ADP
taxlaw-13766	248	116	something	something	PRON
taxlaw-13766	248	117	that	that	PRON
taxlaw-13766	248	118	has	have	VERB
taxlaw-13766	248	119	independent	independent	ADJ
taxlaw-13766	248	120	existence	existence	NOUN
taxlaw-13766	248	121	and	and	CCONJ
taxlaw-13766	248	122	validity	validity	NOUN
taxlaw-13766	248	123	.	.	PUNCT
taxlaw-13766	249	1	”76	”76	PROPN
taxlaw-13766	249	2	without	without	ADP
taxlaw-13766	249	3	the	the	DET
taxlaw-13766	249	4	societal	societal	ADJ
taxlaw-13766	249	5	systems	system	NOUN
taxlaw-13766	249	6	and	and	CCONJ
taxlaw-13766	249	7	structures	structure	NOUN
taxlaw-13766	249	8	created	create	VERB
taxlaw-13766	249	9	by	by	ADP
taxlaw-13766	249	10	government	government	NOUN
taxlaw-13766	249	11	because	because	SCONJ
taxlaw-13766	249	12	of	of	ADP
taxlaw-13766	249	13	tax	tax	NOUN
taxlaw-13766	249	14	revenues	revenue	NOUN
taxlaw-13766	249	15	,	,	PUNCT
taxlaw-13766	249	16	none	none	NOUN
taxlaw-13766	249	17	of	of	ADP
taxlaw-13766	249	18	us	we	PRON
taxlaw-13766	249	19	would	would	AUX
taxlaw-13766	249	20	have	have	VERB
taxlaw-13766	249	21	the	the	DET
taxlaw-13766	249	22	capacity	capacity	NOUN
taxlaw-13766	249	23	to	to	PART
taxlaw-13766	249	24	earn	earn	VERB
taxlaw-13766	249	25	an	an	DET
taxlaw-13766	249	26	income	income	NOUN
taxlaw-13766	249	27	.	.	PUNCT
taxlaw-13766	250	1	(	(	PUNCT
taxlaw-13766	250	2	hobbes	hobbe	NOUN
taxlaw-13766	250	3	wrote	write	VERB
taxlaw-13766	250	4	that	that	SCONJ
taxlaw-13766	250	5	our	our	PRON
taxlaw-13766	250	6	lives	life	NOUN
taxlaw-13766	250	7	in	in	ADP
taxlaw-13766	250	8	such	such	ADJ
taxlaw-13766	250	9	circumstances	circumstance	NOUN
taxlaw-13766	250	10	would	would	AUX
taxlaw-13766	250	11	be	be	AUX
taxlaw-13766	250	12	“	"	PUNCT
taxlaw-13766	250	13	solitary	solitary	ADJ
taxlaw-13766	250	14	,	,	PUNCT
taxlaw-13766	250	15	poore	poore	ADJ
taxlaw-13766	250	16	,	,	PUNCT
taxlaw-13766	250	17	nasty	nasty	ADJ
taxlaw-13766	250	18	,	,	PUNCT
taxlaw-13766	250	19	brutish	brutish	ADJ
taxlaw-13766	250	20	,	,	PUNCT
taxlaw-13766	250	21	and	and	CCONJ
taxlaw-13766	250	22	short	short	ADJ
taxlaw-13766	250	23	.	.	PUNCT
taxlaw-13766	251	1	”77	”77	NOUN
taxlaw-13766	251	2	)	)	PUNCT
taxlaw-13766	251	3	simply	simply	ADV
taxlaw-13766	251	4	comparing	compare	VERB
taxlaw-13766	251	5	preand	preand	NOUN
taxlaw-13766	251	6	post	post	ADJ
taxlaw-13766	251	7	-	-	ADJ
taxlaw-13766	251	8	tax	tax	ADJ
taxlaw-13766	251	9	market	market	NOUN
taxlaw-13766	251	10	income	income	NOUN
taxlaw-13766	251	11	erases	erase	VERB
taxlaw-13766	251	12	the	the	DET
taxlaw-13766	251	13	portion	portion	NOUN
taxlaw-13766	251	14	of	of	ADP
taxlaw-13766	251	15	an	an	DET
taxlaw-13766	251	16	individual	individual	NOUN
taxlaw-13766	251	17	’s	’s	PART
taxlaw-13766	251	18	tax	tax	NOUN
taxlaw-13766	251	19	burden	burden	NOUN
taxlaw-13766	251	20	that	that	PRON
taxlaw-13766	251	21	equals	equal	VERB
taxlaw-13766	251	22	the	the	DET
taxlaw-13766	251	23	suite	suite	NOUN
taxlaw-13766	251	24	of	of	ADP
taxlaw-13766	251	25	public	public	ADJ
taxlaw-13766	251	26	goods	good	NOUN
taxlaw-13766	251	27	they	they	PRON
taxlaw-13766	251	28	consume	consume	VERB
taxlaw-13766	251	29	,	,	PUNCT
taxlaw-13766	251	30	or	or	CCONJ
taxlaw-13766	251	31	,	,	PUNCT
taxlaw-13766	251	32	in	in	ADP
taxlaw-13766	251	33	other	other	ADJ
taxlaw-13766	251	34	words	word	NOUN
taxlaw-13766	251	35	,	,	PUNCT
taxlaw-13766	251	36	the	the	DET
taxlaw-13766	251	37	indirect	indirect	ADJ
taxlaw-13766	251	38	benefits	benefit	NOUN
taxlaw-13766	251	39	they	they	PRON
taxlaw-13766	251	40	receive	receive	VERB
taxlaw-13766	251	41	from	from	ADP
taxlaw-13766	251	42	government	government	NOUN
taxlaw-13766	251	43	spending	spending	NOUN
taxlaw-13766	251	44	.	.	PUNCT
taxlaw-13766	252	1	consider	consider	VERB
taxlaw-13766	252	2	a	a	DET
taxlaw-13766	252	3	two	two	NUM
taxlaw-13766	252	4	-	-	PUNCT
taxlaw-13766	252	5	person	person	NOUN
taxlaw-13766	252	6	society	society	NOUN
taxlaw-13766	252	7	consisting	consist	VERB
taxlaw-13766	252	8	of	of	ADP
taxlaw-13766	252	9	a	a	PRON
taxlaw-13766	252	10	and	and	CCONJ
taxlaw-13766	252	11	b	b	NOUN
taxlaw-13766	252	12	,	,	PUNCT
taxlaw-13766	252	13	in	in	ADP
taxlaw-13766	252	14	which	which	DET
taxlaw-13766	252	15	person	person	NOUN
taxlaw-13766	252	16	a	a	PRON
taxlaw-13766	252	17	has	have	VERB
taxlaw-13766	252	18	a	a	DET
taxlaw-13766	252	19	market	market	NOUN
taxlaw-13766	252	20	income	income	NOUN
taxlaw-13766	252	21	of	of	ADP
taxlaw-13766	252	22	10,000	10,000	NUM
taxlaw-13766	252	23	a	a	DET
taxlaw-13766	252	24	year	year	NOUN
taxlaw-13766	252	25	and	and	CCONJ
taxlaw-13766	252	26	person	person	NOUN
taxlaw-13766	252	27	b	b	PROPN
taxlaw-13766	252	28	2,000	2,000	NUM
taxlaw-13766	252	29	.	.	PUNCT
taxlaw-13766	253	1	a	a	DET
taxlaw-13766	253	2	pays	pay	NOUN
taxlaw-13766	253	3	3,000	3,000	NUM
taxlaw-13766	253	4	in	in	ADP
taxlaw-13766	253	5	taxation	taxation	NOUN
taxlaw-13766	253	6	,	,	PUNCT
taxlaw-13766	253	7	while	while	SCONJ
taxlaw-13766	253	8	b	b	NOUN
taxlaw-13766	253	9	receives	receive	VERB
taxlaw-13766	253	10	200	200	NUM
taxlaw-13766	253	11	in	in	ADP
taxlaw-13766	253	12	tax	tax	NOUN
taxlaw-13766	253	13	credits	credit	NOUN
taxlaw-13766	253	14	.	.	PUNCT
taxlaw-13766	254	1	distributional	distributional	ADJ
taxlaw-13766	254	2	analysis	analysis	NOUN
taxlaw-13766	254	3	would	would	AUX
taxlaw-13766	254	4	conclude	conclude	VERB
taxlaw-13766	254	5	that	that	SCONJ
taxlaw-13766	254	6	the	the	DET
taxlaw-13766	254	7	tax	tax	NOUN
taxlaw-13766	254	8	system	system	NOUN
taxlaw-13766	254	9	has	have	VERB
taxlaw-13766	254	10	a	a	DET
taxlaw-13766	254	11	net	net	ADJ
taxlaw-13766	254	12	distributional	distributional	ADJ
taxlaw-13766	254	13	impact	impact	NOUN
taxlaw-13766	254	14	of	of	ADP
taxlaw-13766	254	15	3,200	3,200	NUM
taxlaw-13766	254	16	—	—	PUNCT
taxlaw-13766	254	17	a	a	DET
taxlaw-13766	254	18	lost	lose	VERB
taxlaw-13766	254	19	3,000	3,000	NUM
taxlaw-13766	254	20	vis	vis	X
taxlaw-13766	254	21	-	-	PUNCT
taxlaw-13766	254	22	à	à	X
taxlaw-13766	254	23	-	-	PUNCT
taxlaw-13766	254	24	vis	vis	X
taxlaw-13766	254	25	their	their	PRON
taxlaw-13766	254	26	market	market	NOUN
taxlaw-13766	254	27	income	income	NOUN
taxlaw-13766	254	28	and	and	CCONJ
taxlaw-13766	254	29	b	b	NOUN
taxlaw-13766	254	30	gained	gain	VERB
taxlaw-13766	254	31	200	200	NUM
taxlaw-13766	254	32	.	.	PUNCT
taxlaw-13766	255	1	but	but	CCONJ
taxlaw-13766	255	2	this	this	DET
taxlaw-13766	255	3	analysis	analysis	NOUN
taxlaw-13766	255	4	ignores	ignore	VERB
taxlaw-13766	255	5	that	that	SCONJ
taxlaw-13766	255	6	the	the	DET
taxlaw-13766	255	7	government	government	NOUN
taxlaw-13766	255	8	uses	use	VERB
taxlaw-13766	255	9	its	its	PRON
taxlaw-13766	255	10	net	net	ADJ
taxlaw-13766	255	11	2,800	2,800	NUM
taxlaw-13766	255	12	in	in	ADP
taxlaw-13766	255	13	tax	tax	NOUN
taxlaw-13766	255	14	revenue	revenue	NOUN
taxlaw-13766	255	15	to	to	PART
taxlaw-13766	255	16	fund	fund	VERB
taxlaw-13766	255	17	public	public	ADJ
taxlaw-13766	255	18	goods	good	NOUN
taxlaw-13766	255	19	that	that	PRON
taxlaw-13766	255	20	both	both	CCONJ
taxlaw-13766	255	21	a	a	PRON
taxlaw-13766	255	22	and	and	CCONJ
taxlaw-13766	255	23	b	b	NOUN
taxlaw-13766	255	24	consume	consume	NOUN
taxlaw-13766	255	25	.	.	PUNCT
taxlaw-13766	256	1	assume	assume	VERB
taxlaw-13766	256	2	that	that	SCONJ
taxlaw-13766	256	3	a	a	DET
taxlaw-13766	256	4	benefits	benefit	NOUN
taxlaw-13766	256	5	the	the	DET
taxlaw-13766	256	6	equivalent	equivalent	NOUN
taxlaw-13766	256	7	of	of	ADP
taxlaw-13766	256	8	2,400	2,400	NUM
taxlaw-13766	256	9	from	from	ADP
taxlaw-13766	256	10	public	public	ADJ
taxlaw-13766	256	11	goods	good	NOUN
taxlaw-13766	256	12	and	and	CCONJ
taxlaw-13766	256	13	b	b	NOUN
taxlaw-13766	256	14	600	600	NUM
taxlaw-13766	256	15	.	.	PUNCT
taxlaw-13766	257	1	then	then	ADV
taxlaw-13766	257	2	,	,	PUNCT
taxlaw-13766	257	3	a	a	PRON
taxlaw-13766	257	4	has	have	AUX
taxlaw-13766	257	5	only	only	ADV
taxlaw-13766	257	6	lost	lose	VERB
taxlaw-13766	257	7	600	600	NUM
taxlaw-13766	257	8	from	from	ADP
taxlaw-13766	257	9	the	the	DET
taxlaw-13766	257	10	entire	entire	ADJ
taxlaw-13766	257	11	tax	tax	NOUN
taxlaw-13766	257	12	and	and	CCONJ
taxlaw-13766	257	13	spending	spending	NOUN
taxlaw-13766	257	14	scheme	scheme	NOUN
taxlaw-13766	257	15	,	,	PUNCT
taxlaw-13766	257	16	while	while	SCONJ
taxlaw-13766	257	17	b	b	NOUN
taxlaw-13766	257	18	has	have	AUX
taxlaw-13766	257	19	gained	gain	VERB
taxlaw-13766	257	20	800	800	NUM
taxlaw-13766	257	21	,	,	PUNCT
taxlaw-13766	257	22	for	for	ADP
taxlaw-13766	257	23	a	a	DET
taxlaw-13766	257	24	net	net	ADJ
taxlaw-13766	257	25	redistributive	redistributive	ADJ
taxlaw-13766	257	26	swing	swing	NOUN
taxlaw-13766	257	27	of	of	ADP
taxlaw-13766	257	28	1,400.78	1,400.78	NUM
taxlaw-13766	257	29	this	this	DET
taxlaw-13766	257	30	redistributive	redistributive	ADJ
taxlaw-13766	257	31	picture	picture	NOUN
taxlaw-13766	257	32	looks	look	VERB
taxlaw-13766	257	33	very	very	ADV
taxlaw-13766	257	34	different	different	ADJ
taxlaw-13766	257	35	from	from	ADP
taxlaw-13766	257	36	the	the	DET
taxlaw-13766	257	37	distributive	distributive	ADJ
taxlaw-13766	257	38	effects	effect	NOUN
taxlaw-13766	257	39	of	of	ADP
taxlaw-13766	257	40	the	the	DET
taxlaw-13766	257	41	same	same	ADJ
taxlaw-13766	257	42	system	system	NOUN
taxlaw-13766	257	43	:	:	PUNCT
taxlaw-13766	257	44	measuring	measure	VERB
taxlaw-13766	257	45	redistribution	redistribution	NOUN
taxlaw-13766	257	46	73	73	NUM
taxlaw-13766	257	47	measuring	measure	VERB
taxlaw-13766	257	48	the	the	DET
taxlaw-13766	257	49	distribution	distribution	NOUN
taxlaw-13766	257	50	of	of	ADP
taxlaw-13766	257	51	tax	tax	NOUN
taxlaw-13766	257	52	changes	change	NOUN
taxlaw-13766	257	53	,	,	PUNCT
taxlaw-13766	257	54	tax	tax	NOUN
taxlaw-13766	257	55	pol’y	pol’y	NOUN
taxlaw-13766	257	56	ctr	ctr	PROPN
taxlaw-13766	257	57	.	.	PROPN
taxlaw-13766	257	58	,	,	PUNCT
taxlaw-13766	258	1	https://www.taxpolicycenter.org/resources/measuring-distribution-tax-changes	https://www.taxpolicycenter.org/resources/measuring-distribution-tax-change	NOUN
taxlaw-13766	259	1	[	[	X
taxlaw-13766	259	2	https://perma.cc/qm2a-wmwe	https://perma.cc/qm2a-wmwe	X
taxlaw-13766	259	3	]	]	PUNCT
taxlaw-13766	259	4	;	;	PUNCT
taxlaw-13766	259	5	david	david	PROPN
taxlaw-13766	259	6	e.	e.	PROPN
taxlaw-13766	259	7	bradford	bradford	PROPN
taxlaw-13766	259	8	,	,	PUNCT
taxlaw-13766	259	9	am	be	AUX
taxlaw-13766	259	10	.	.	PUNCT
taxlaw-13766	260	1	enter	enter	VERB
taxlaw-13766	260	2	.	.	PUNCT
taxlaw-13766	261	1	inst	inst	PROPN
taxlaw-13766	261	2	.	.	PROPN
taxlaw-13766	261	3	,	,	PUNCT
taxlaw-13766	261	4	distributional	distributional	ADJ
taxlaw-13766	261	5	analysis	analysis	NOUN
taxlaw-13766	261	6	of	of	ADP
taxlaw-13766	261	7	tax	tax	NOUN
taxlaw-13766	261	8	policy	policy	NOUN
taxlaw-13766	261	9	,	,	PUNCT
taxlaw-13766	261	10	(	(	PUNCT
taxlaw-13766	261	11	1995	1995	NUM
taxlaw-13766	261	12	)	)	PUNCT
taxlaw-13766	261	13	.	.	PUNCT
taxlaw-13766	262	1	74	74	NUM
taxlaw-13766	262	2	ari	ari	PROPN
taxlaw-13766	262	3	glogower	glogower	NOUN
taxlaw-13766	262	4	,	,	PUNCT
taxlaw-13766	262	5	a	a	DET
taxlaw-13766	262	6	basic	basic	ADJ
taxlaw-13766	262	7	needs	need	NOUN
taxlaw-13766	262	8	baseline	baseline	VERB
taxlaw-13766	262	9	for	for	ADP
taxlaw-13766	262	10	distributional	distributional	ADJ
taxlaw-13766	262	11	analysis	analysis	NOUN
taxlaw-13766	262	12	,	,	PUNCT
taxlaw-13766	262	13	48	48	NUM
taxlaw-13766	262	14	byu	byu	PROPN
taxlaw-13766	262	15	l.	l.	PROPN
taxlaw-13766	262	16	rev	rev	PROPN
taxlaw-13766	262	17	.	.	PROPN
taxlaw-13766	262	18	1697	1697	NUM
taxlaw-13766	262	19	,	,	PUNCT
taxlaw-13766	262	20	170304	170304	NUM
taxlaw-13766	262	21	(	(	PUNCT
taxlaw-13766	262	22	2023	2023	NUM
taxlaw-13766	262	23	)	)	PUNCT
taxlaw-13766	262	24	.	.	PUNCT
taxlaw-13766	263	1	75	75	NUM
taxlaw-13766	263	2	david	david	PROPN
taxlaw-13766	263	3	kamin	kamin	PROPN
taxlaw-13766	263	4	,	,	PUNCT
taxlaw-13766	263	5	reducing	reduce	VERB
taxlaw-13766	263	6	poverty	poverty	NOUN
taxlaw-13766	263	7	,	,	PUNCT
taxlaw-13766	263	8	not	not	PART
taxlaw-13766	263	9	inequality	inequality	NOUN
taxlaw-13766	263	10	:	:	PUNCT
taxlaw-13766	263	11	what	what	DET
taxlaw-13766	263	12	changes	change	NOUN
taxlaw-13766	263	13	in	in	ADP
taxlaw-13766	263	14	the	the	DET
taxlaw-13766	263	15	tax	tax	NOUN
taxlaw-13766	263	16	system	system	NOUN
taxlaw-13766	263	17	can	can	AUX
taxlaw-13766	263	18	achieve	achieve	VERB
taxlaw-13766	263	19	,	,	PUNCT
taxlaw-13766	263	20	66	66	NUM
taxlaw-13766	263	21	tax	tax	NOUN
taxlaw-13766	263	22	l.	l.	PROPN
taxlaw-13766	263	23	rev	rev	PROPN
taxlaw-13766	263	24	.	.	PROPN
taxlaw-13766	263	25	593	593	NUM
taxlaw-13766	263	26	,	,	PUNCT
taxlaw-13766	263	27	595	595	NUM
taxlaw-13766	263	28	(	(	PUNCT
taxlaw-13766	263	29	2013	2013	NUM
taxlaw-13766	263	30	)	)	PUNCT
taxlaw-13766	263	31	.	.	PUNCT
taxlaw-13766	264	1	76	76	NUM
taxlaw-13766	264	2	liam	liam	PROPN
taxlaw-13766	264	3	murphy	murphy	PROPN
taxlaw-13766	264	4	&	&	CCONJ
taxlaw-13766	264	5	thomas	thomas	PROPN
taxlaw-13766	264	6	nagel	nagel	PROPN
taxlaw-13766	264	7	,	,	PUNCT
taxlaw-13766	264	8	the	the	DET
taxlaw-13766	264	9	myth	myth	NOUN
taxlaw-13766	264	10	of	of	ADP
taxlaw-13766	264	11	ownership	ownership	NOUN
taxlaw-13766	264	12	8	8	NUM
taxlaw-13766	264	13	(	(	PUNCT
taxlaw-13766	264	14	1st	1st	ADJ
taxlaw-13766	264	15	ed	ed	NOUN
taxlaw-13766	264	16	.	.	PUNCT
taxlaw-13766	264	17	2002	2002	NUM
taxlaw-13766	264	18	)	)	PUNCT
taxlaw-13766	264	19	.	.	PUNCT
taxlaw-13766	265	1	glogower	glogower	PROPN
taxlaw-13766	265	2	describes	describe	VERB
taxlaw-13766	265	3	the	the	DET
taxlaw-13766	265	4	critique	critique	NOUN
taxlaw-13766	265	5	another	another	DET
taxlaw-13766	265	6	way	way	NOUN
taxlaw-13766	265	7	:	:	PUNCT
taxlaw-13766	265	8	a	a	DET
taxlaw-13766	265	9	distributional	distributional	ADJ
taxlaw-13766	265	10	study	study	NOUN
taxlaw-13766	265	11	seeking	seek	VERB
taxlaw-13766	265	12	to	to	PART
taxlaw-13766	265	13	evaluate	evaluate	VERB
taxlaw-13766	265	14	the	the	DET
taxlaw-13766	265	15	net	net	ADJ
taxlaw-13766	265	16	distributional	distributional	ADJ
taxlaw-13766	265	17	effects	effect	NOUN
taxlaw-13766	265	18	of	of	ADP
taxlaw-13766	265	19	government	government	NOUN
taxlaw-13766	265	20	policies	policy	NOUN
taxlaw-13766	265	21	necessarily	necessarily	ADV
taxlaw-13766	265	22	begins	begin	VERB
taxlaw-13766	265	23	with	with	ADP
taxlaw-13766	265	24	a	a	DET
taxlaw-13766	265	25	baseline	baseline	NOUN
taxlaw-13766	265	26	of	of	ADP
taxlaw-13766	265	27	antecedent	antecedent	NOUN
taxlaw-13766	265	28	market	market	NOUN
taxlaw-13766	265	29	income	income	NOUN
taxlaw-13766	265	30	that	that	PRON
taxlaw-13766	265	31	already	already	ADV
taxlaw-13766	265	32	reflects	reflect	VERB
taxlaw-13766	265	33	the	the	DET
taxlaw-13766	265	34	effects	effect	NOUN
taxlaw-13766	265	35	of	of	ADP
taxlaw-13766	265	36	government	government	NOUN
taxlaw-13766	265	37	policies	policy	NOUN
taxlaw-13766	265	38	.	.	PUNCT
taxlaw-13766	266	1	glogower	glogow	ADJ
taxlaw-13766	266	2	,	,	PUNCT
taxlaw-13766	266	3	supra	supra	PROPN
taxlaw-13766	266	4	note	note	NOUN
taxlaw-13766	266	5	74	74	NUM
taxlaw-13766	266	6	,	,	PUNCT
taxlaw-13766	266	7	at	at	ADP
taxlaw-13766	266	8	1739	1739	NUM
taxlaw-13766	266	9	-	-	SYM
taxlaw-13766	266	10	40	40	NUM
taxlaw-13766	266	11	.	.	PUNCT
taxlaw-13766	267	1	77	77	NUM
taxlaw-13766	267	2	thomas	thomas	PROPN
taxlaw-13766	267	3	hobbes	hobbes	PROPN
taxlaw-13766	267	4	,	,	PUNCT
taxlaw-13766	267	5	leviathan	leviathan	PROPN
taxlaw-13766	267	6	,	,	PUNCT
taxlaw-13766	267	7	ch	ch	NOUN
taxlaw-13766	267	8	.	.	PROPN
taxlaw-13766	267	9	xiii	xiii	PROPN
taxlaw-13766	267	10	(	(	PUNCT
taxlaw-13766	267	11	st	st	PROPN
taxlaw-13766	267	12	.	.	PROPN
taxlaw-13766	267	13	paul	paul	PROPN
taxlaw-13766	267	14	’s	’s	PART
taxlaw-13766	267	15	churchyard	churchyard	PROPN
taxlaw-13766	267	16	,	,	PUNCT
taxlaw-13766	267	17	andrew	andrew	PROPN
taxlaw-13766	267	18	crooke	crooke	PROPN
taxlaw-13766	267	19	1651	1651	NUM
taxlaw-13766	267	20	)	)	PUNCT
taxlaw-13766	267	21	,	,	PUNCT
taxlaw-13766	267	22	https://www.gutenberg.org/files/3207/3207-h/3207-h.htm	https://www.gutenberg.org/files/3207/3207-h/3207-h.htm	PUNCT
taxlaw-13766	268	1	[	[	X
taxlaw-13766	268	2	https://perma.cc/b8uz-vvve	https://perma.cc/b8uz-vvve	NOUN
taxlaw-13766	268	3	]	]	X
taxlaw-13766	268	4	.	.	PUNCT
taxlaw-13766	269	1	78	78	NUM
taxlaw-13766	269	2	law	law	NOUN
taxlaw-13766	269	3	and	and	CCONJ
taxlaw-13766	269	4	economics	economic	NOUN
taxlaw-13766	269	5	scholars	scholar	NOUN
taxlaw-13766	269	6	disagree	disagree	VERB
taxlaw-13766	269	7	over	over	ADP
taxlaw-13766	269	8	the	the	DET
taxlaw-13766	269	9	proper	proper	ADJ
taxlaw-13766	269	10	proxy	proxy	NOUN
taxlaw-13766	269	11	for	for	ADP
taxlaw-13766	269	12	aggregate	aggregate	ADJ
taxlaw-13766	269	13	benefits	benefit	NOUN
taxlaw-13766	269	14	received	receive	VERB
taxlaw-13766	269	15	from	from	ADP
taxlaw-13766	269	16	public	public	ADJ
taxlaw-13766	269	17	goods	good	NOUN
taxlaw-13766	269	18	.	.	PUNCT
taxlaw-13766	270	1	see	see	VERB
taxlaw-13766	270	2	infra	infra	NOUN
taxlaw-13766	270	3	part	part	NOUN
taxlaw-13766	270	4	iii.a.3	iii.a.3	PROPN
taxlaw-13766	270	5	.	.	PUNCT
taxlaw-13766	271	1	https://www.taxpolicycenter.org/resources/measuring-distribution-tax-changes	https://www.taxpolicycenter.org/resources/measuring-distribution-tax-change	NOUN
taxlaw-13766	271	2	98	98	NUM
taxlaw-13766	271	3	columbia	columbia	PROPN
taxlaw-13766	271	4	journal	journal	PROPN
taxlaw-13766	271	5	of	of	ADP
taxlaw-13766	271	6	tax	tax	NOUN
taxlaw-13766	271	7	law	law	NOUN
taxlaw-13766	272	1	[	[	X
taxlaw-13766	272	2	vol	vol	NOUN
taxlaw-13766	272	3	.	.	PUNCT
taxlaw-13766	273	1	16:2	16:2	NUM
taxlaw-13766	273	2	without	without	ADP
taxlaw-13766	273	3	taking	take	VERB
taxlaw-13766	273	4	into	into	ADP
taxlaw-13766	273	5	account	account	NOUN
taxlaw-13766	273	6	the	the	DET
taxlaw-13766	273	7	benefits	benefit	NOUN
taxlaw-13766	273	8	provided	provide	VERB
taxlaw-13766	273	9	by	by	ADP
taxlaw-13766	273	10	public	public	ADJ
taxlaw-13766	273	11	goods	good	NOUN
taxlaw-13766	273	12	would	would	AUX
taxlaw-13766	273	13	be	be	AUX
taxlaw-13766	273	14	to	to	PART
taxlaw-13766	273	15	significantly	significantly	ADV
taxlaw-13766	273	16	overstate	overstate	VERB
taxlaw-13766	273	17	the	the	DET
taxlaw-13766	273	18	redistribution	redistribution	NOUN
taxlaw-13766	273	19	provided	provide	VERB
taxlaw-13766	273	20	by	by	ADP
taxlaw-13766	273	21	the	the	DET
taxlaw-13766	273	22	wealthy	wealthy	ADJ
taxlaw-13766	273	23	.	.	PUNCT
taxlaw-13766	274	1	even	even	ADV
taxlaw-13766	274	2	correcting	correct	VERB
taxlaw-13766	274	3	for	for	ADP
taxlaw-13766	274	4	this	this	DET
taxlaw-13766	274	5	definitional	definitional	ADJ
taxlaw-13766	274	6	error	error	NOUN
taxlaw-13766	274	7	,	,	PUNCT
taxlaw-13766	274	8	none	none	NOUN
taxlaw-13766	274	9	of	of	ADP
taxlaw-13766	274	10	the	the	DET
taxlaw-13766	274	11	above	above	ADJ
taxlaw-13766	274	12	studies	study	NOUN
taxlaw-13766	274	13	combine	combine	VERB
taxlaw-13766	274	14	prospective	prospective	ADJ
taxlaw-13766	274	15	and	and	CCONJ
taxlaw-13766	274	16	retrospective	retrospective	ADJ
taxlaw-13766	274	17	analysis	analysis	NOUN
taxlaw-13766	274	18	to	to	PART
taxlaw-13766	274	19	tell	tell	VERB
taxlaw-13766	274	20	us	we	PRON
taxlaw-13766	274	21	whether	whether	SCONJ
taxlaw-13766	274	22	a	a	DET
taxlaw-13766	274	23	particular	particular	ADJ
taxlaw-13766	274	24	reform	reform	NOUN
taxlaw-13766	274	25	or	or	CCONJ
taxlaw-13766	274	26	the	the	DET
taxlaw-13766	274	27	system	system	NOUN
taxlaw-13766	274	28	as	as	ADP
taxlaw-13766	274	29	a	a	DET
taxlaw-13766	274	30	whole	whole	NOUN
taxlaw-13766	274	31	moved	move	VERB
taxlaw-13766	274	32	the	the	DET
taxlaw-13766	274	33	needle	needle	NOUN
taxlaw-13766	274	34	as	as	ADV
taxlaw-13766	274	35	much	much	ADV
taxlaw-13766	274	36	as	as	SCONJ
taxlaw-13766	274	37	it	it	PRON
taxlaw-13766	274	38	should	should	AUX
taxlaw-13766	274	39	have	have	VERB
taxlaw-13766	274	40	.	.	PUNCT
taxlaw-13766	275	1	when	when	SCONJ
taxlaw-13766	275	2	we	we	PRON
taxlaw-13766	275	3	measure	measure	VERB
taxlaw-13766	275	4	the	the	DET
taxlaw-13766	275	5	distributive	distributive	ADJ
taxlaw-13766	275	6	impact	impact	NOUN
taxlaw-13766	275	7	of	of	ADP
taxlaw-13766	275	8	the	the	DET
taxlaw-13766	275	9	tax	tax	NOUN
taxlaw-13766	275	10	system	system	NOUN
taxlaw-13766	275	11	as	as	ADP
taxlaw-13766	275	12	a	a	DET
taxlaw-13766	275	13	whole	whole	NOUN
taxlaw-13766	275	14	,	,	PUNCT
taxlaw-13766	275	15	we	we	PRON
taxlaw-13766	275	16	should	should	AUX
taxlaw-13766	275	17	also	also	ADV
taxlaw-13766	275	18	measure	measure	VERB
taxlaw-13766	275	19	the	the	DET
taxlaw-13766	275	20	potential	potential	ADJ
taxlaw-13766	275	21	impact	impact	NOUN
taxlaw-13766	275	22	of	of	ADP
taxlaw-13766	275	23	the	the	DET
taxlaw-13766	275	24	tax	tax	NOUN
taxlaw-13766	275	25	system	system	NOUN
taxlaw-13766	275	26	as	as	SCONJ
taxlaw-13766	275	27	written	write	VERB
taxlaw-13766	275	28	to	to	PART
taxlaw-13766	275	29	learn	learn	VERB
taxlaw-13766	275	30	the	the	DET
taxlaw-13766	275	31	ways	way	NOUN
taxlaw-13766	275	32	in	in	ADP
taxlaw-13766	275	33	which	which	PRON
taxlaw-13766	275	34	our	our	PRON
taxlaw-13766	275	35	implementation	implementation	NOUN
taxlaw-13766	275	36	falls	fall	VERB
taxlaw-13766	275	37	short	short	ADV
taxlaw-13766	275	38	of	of	ADP
taxlaw-13766	275	39	our	our	PRON
taxlaw-13766	275	40	actual	actual	ADJ
taxlaw-13766	275	41	policy	policy	NOUN
taxlaw-13766	275	42	.	.	PUNCT
taxlaw-13766	276	1	when	when	SCONJ
taxlaw-13766	276	2	we	we	PRON
taxlaw-13766	276	3	project	project	VERB
taxlaw-13766	276	4	the	the	DET
taxlaw-13766	276	5	impact	impact	NOUN
taxlaw-13766	276	6	of	of	ADP
taxlaw-13766	276	7	a	a	DET
taxlaw-13766	276	8	proposed	propose	VERB
taxlaw-13766	276	9	tax	tax	NOUN
taxlaw-13766	276	10	reform	reform	NOUN
taxlaw-13766	276	11	,	,	PUNCT
taxlaw-13766	276	12	we	we	PRON
taxlaw-13766	276	13	should	should	AUX
taxlaw-13766	276	14	follow	follow	VERB
taxlaw-13766	276	15	up	up	ADP
taxlaw-13766	276	16	with	with	ADP
taxlaw-13766	276	17	studies	study	NOUN
taxlaw-13766	276	18	of	of	ADP
taxlaw-13766	276	19	its	its	PRON
taxlaw-13766	276	20	real	real	ADJ
taxlaw-13766	276	21	-	-	PUNCT
taxlaw-13766	276	22	world	world	NOUN
taxlaw-13766	276	23	impact	impact	NOUN
taxlaw-13766	276	24	to	to	PART
taxlaw-13766	276	25	assess	assess	VERB
taxlaw-13766	276	26	whether	whether	SCONJ
taxlaw-13766	276	27	the	the	DET
taxlaw-13766	276	28	reform	reform	NOUN
taxlaw-13766	276	29	achieved	achieve	VERB
taxlaw-13766	276	30	its	its	PRON
taxlaw-13766	276	31	projected	project	VERB
taxlaw-13766	276	32	goals	goal	NOUN
taxlaw-13766	276	33	.	.	PUNCT
taxlaw-13766	277	1	without	without	ADP
taxlaw-13766	277	2	both	both	DET
taxlaw-13766	277	3	pieces	piece	NOUN
taxlaw-13766	277	4	,	,	PUNCT
taxlaw-13766	277	5	we	we	PRON
taxlaw-13766	277	6	are	be	AUX
taxlaw-13766	277	7	only	only	ADV
taxlaw-13766	277	8	getting	get	VERB
taxlaw-13766	277	9	half	half	DET
taxlaw-13766	277	10	the	the	DET
taxlaw-13766	277	11	story	story	NOUN
taxlaw-13766	277	12	.	.	PUNCT
taxlaw-13766	278	1	2	2	X
taxlaw-13766	278	2	.	.	X
taxlaw-13766	278	3	understanding	understand	VERB
taxlaw-13766	278	4	redistributive	redistributive	ADJ
taxlaw-13766	278	5	avoidance	avoidance	NOUN
taxlaw-13766	278	6	despite	despite	SCONJ
taxlaw-13766	278	7	redistribution	redistribution	NOUN
taxlaw-13766	278	8	being	be	AUX
taxlaw-13766	278	9	a	a	DET
taxlaw-13766	278	10	core	core	NOUN
taxlaw-13766	278	11	function	function	NOUN
taxlaw-13766	278	12	of	of	ADP
taxlaw-13766	278	13	taxation	taxation	NOUN
taxlaw-13766	278	14	,	,	PUNCT
taxlaw-13766	278	15	it	it	PRON
taxlaw-13766	278	16	may	may	AUX
taxlaw-13766	278	17	be	be	AUX
taxlaw-13766	278	18	that	that	SCONJ
taxlaw-13766	278	19	there	there	PRON
taxlaw-13766	278	20	is	be	VERB
taxlaw-13766	278	21	no	no	DET
taxlaw-13766	278	22	collective	collective	ADJ
taxlaw-13766	278	23	appetite	appetite	NOUN
taxlaw-13766	278	24	for	for	ADP
taxlaw-13766	278	25	redistribution	redistribution	NOUN
taxlaw-13766	278	26	discourse	discourse	NOUN
taxlaw-13766	278	27	beyond	beyond	ADP
taxlaw-13766	278	28	distributive	distributive	ADJ
taxlaw-13766	278	29	analysis	analysis	NOUN
taxlaw-13766	278	30	.	.	PUNCT
taxlaw-13766	279	1	distributive	distributive	ADJ
taxlaw-13766	279	2	analysis	analysis	NOUN
taxlaw-13766	279	3	simply	simply	ADV
taxlaw-13766	279	4	measures	measure	VERB
taxlaw-13766	279	5	the	the	DET
taxlaw-13766	279	6	impact	impact	NOUN
taxlaw-13766	279	7	of	of	ADP
taxlaw-13766	279	8	the	the	DET
taxlaw-13766	279	9	tax	tax	NOUN
taxlaw-13766	279	10	system	system	NOUN
taxlaw-13766	279	11	as	as	SCONJ
taxlaw-13766	279	12	it	it	PRON
taxlaw-13766	279	13	exists	exist	VERB
taxlaw-13766	279	14	;	;	PUNCT
taxlaw-13766	279	15	explicitly	explicitly	ADV
taxlaw-13766	279	16	measuring	measure	VERB
taxlaw-13766	279	17	redistribution	redistribution	NOUN
taxlaw-13766	279	18	would	would	AUX
taxlaw-13766	279	19	forefront	forefront	VERB
taxlaw-13766	279	20	the	the	DET
taxlaw-13766	279	21	government	government	NOUN
taxlaw-13766	279	22	’s	’s	PART
taxlaw-13766	279	23	role	role	NOUN
taxlaw-13766	279	24	in	in	ADP
taxlaw-13766	279	25	tackling	tackle	VERB
taxlaw-13766	279	26	inequality	inequality	NOUN
taxlaw-13766	279	27	through	through	ADP
taxlaw-13766	279	28	taxation	taxation	NOUN
taxlaw-13766	279	29	.	.	PUNCT
taxlaw-13766	280	1	we	we	PRON
taxlaw-13766	280	2	explore	explore	VERB
taxlaw-13766	280	3	two	two	NUM
taxlaw-13766	280	4	possible	possible	ADJ
taxlaw-13766	280	5	explanations	explanation	NOUN
taxlaw-13766	280	6	for	for	ADP
taxlaw-13766	280	7	why	why	SCONJ
taxlaw-13766	280	8	the	the	DET
taxlaw-13766	280	9	government	government	NOUN
taxlaw-13766	280	10	might	might	AUX
taxlaw-13766	280	11	shy	shy	VERB
taxlaw-13766	280	12	away	away	ADV
taxlaw-13766	280	13	from	from	ADP
taxlaw-13766	280	14	doing	do	VERB
taxlaw-13766	280	15	so	so	ADV
taxlaw-13766	280	16	:	:	PUNCT
taxlaw-13766	280	17	either	either	CCONJ
taxlaw-13766	280	18	the	the	DET
taxlaw-13766	280	19	public	public	NOUN
taxlaw-13766	280	20	does	do	AUX
taxlaw-13766	280	21	not	not	PART
taxlaw-13766	280	22	want	want	VERB
taxlaw-13766	280	23	redistribution	redistribution	NOUN
taxlaw-13766	280	24	and	and	CCONJ
taxlaw-13766	280	25	government	government	NOUN
taxlaw-13766	280	26	follows	follow	VERB
taxlaw-13766	280	27	suit	suit	NOUN
taxlaw-13766	280	28	in	in	ADP
taxlaw-13766	280	29	policy	policy	NOUN
taxlaw-13766	280	30	and	and	CCONJ
taxlaw-13766	280	31	priorities	priority	NOUN
taxlaw-13766	280	32	,	,	PUNCT
taxlaw-13766	280	33	or	or	CCONJ
taxlaw-13766	280	34	the	the	DET
taxlaw-13766	280	35	government	government	NOUN
taxlaw-13766	280	36	deprioritizes	deprioritize	VERB
taxlaw-13766	280	37	redistribution	redistribution	NOUN
taxlaw-13766	280	38	and	and	CCONJ
taxlaw-13766	280	39	public	public	ADJ
taxlaw-13766	280	40	opinion	opinion	NOUN
taxlaw-13766	280	41	follows	follow	VERB
taxlaw-13766	280	42	.	.	PUNCT
taxlaw-13766	281	1	the	the	DET
taxlaw-13766	281	2	standard	standard	ADJ
taxlaw-13766	281	3	intuition	intuition	NOUN
taxlaw-13766	281	4	,	,	PUNCT
taxlaw-13766	281	5	under	under	ADP
taxlaw-13766	281	6	what	what	PRON
taxlaw-13766	281	7	is	be	AUX
taxlaw-13766	281	8	known	know	VERB
taxlaw-13766	281	9	as	as	ADP
taxlaw-13766	281	10	“	"	PUNCT
taxlaw-13766	281	11	the	the	DET
taxlaw-13766	281	12	workhorse	workhorse	ADJ
taxlaw-13766	281	13	political	political	ADJ
taxlaw-13766	281	14	economy	economy	NOUN
taxlaw-13766	281	15	model	model	NOUN
taxlaw-13766	281	16	,	,	PUNCT
taxlaw-13766	281	17	”	"	PUNCT
taxlaw-13766	281	18	is	be	AUX
taxlaw-13766	281	19	that	that	SCONJ
taxlaw-13766	281	20	public	public	ADJ
taxlaw-13766	281	21	demand	demand	NOUN
taxlaw-13766	281	22	for	for	ADP
taxlaw-13766	281	23	redistribution	redistribution	NOUN
taxlaw-13766	281	24	increases	increase	NOUN
taxlaw-13766	281	25	as	as	SCONJ
taxlaw-13766	281	26	inequality	inequality	NOUN
taxlaw-13766	281	27	increases	increase	NOUN
taxlaw-13766	281	28	in	in	ADP
taxlaw-13766	281	29	society	society	NOUN
taxlaw-13766	281	30	.	.	PUNCT
taxlaw-13766	282	1	but	but	CCONJ
taxlaw-13766	282	2	real	real	ADJ
taxlaw-13766	282	3	-	-	PUNCT
taxlaw-13766	282	4	world	world	NOUN
taxlaw-13766	282	5	surveys	survey	NOUN
taxlaw-13766	282	6	show	show	VERB
taxlaw-13766	282	7	the	the	DET
taxlaw-13766	282	8	opposite	opposite	NOUN
taxlaw-13766	282	9	:	:	PUNCT
taxlaw-13766	282	10	as	as	SCONJ
taxlaw-13766	282	11	inequality	inequality	NOUN
taxlaw-13766	282	12	has	have	AUX
taxlaw-13766	282	13	increased	increase	VERB
taxlaw-13766	282	14	in	in	ADP
taxlaw-13766	282	15	the	the	DET
taxlaw-13766	282	16	united	united	PROPN
taxlaw-13766	282	17	states	states	PROPN
taxlaw-13766	282	18	,	,	PUNCT
taxlaw-13766	282	19	public	public	ADJ
taxlaw-13766	282	20	support	support	NOUN
taxlaw-13766	282	21	for	for	ADP
taxlaw-13766	282	22	the	the	DET
taxlaw-13766	282	23	idea	idea	NOUN
taxlaw-13766	282	24	that	that	SCONJ
taxlaw-13766	282	25	the	the	DET
taxlaw-13766	282	26	government	government	NOUN
taxlaw-13766	282	27	should	should	AUX
taxlaw-13766	282	28	use	use	VERB
taxlaw-13766	282	29	taxation	taxation	NOUN
taxlaw-13766	282	30	to	to	PART
taxlaw-13766	282	31	reduce	reduce	VERB
taxlaw-13766	282	32	income	income	NOUN
taxlaw-13766	282	33	differences	difference	NOUN
taxlaw-13766	282	34	has	have	AUX
taxlaw-13766	282	35	remained	remain	VERB
taxlaw-13766	282	36	flat	flat	ADJ
taxlaw-13766	282	37	or	or	CCONJ
taxlaw-13766	282	38	declined	decline	VERB
taxlaw-13766	282	39	slightly.79	slightly.79	NOUN
taxlaw-13766	282	40	jonathan	jonathan	PROPN
taxlaw-13766	282	41	hopkin	hopkin	PROPN
taxlaw-13766	282	42	offers	offer	VERB
taxlaw-13766	282	43	one	one	NUM
taxlaw-13766	282	44	explanation	explanation	NOUN
taxlaw-13766	282	45	rooted	root	VERB
taxlaw-13766	282	46	in	in	ADP
taxlaw-13766	282	47	the	the	DET
taxlaw-13766	282	48	political	political	ADJ
taxlaw-13766	282	49	system	system	NOUN
taxlaw-13766	282	50	of	of	ADP
taxlaw-13766	282	51	the	the	DET
taxlaw-13766	282	52	united	united	PROPN
taxlaw-13766	282	53	states.80	states.80	PROPN
taxlaw-13766	282	54	unlike	unlike	ADP
taxlaw-13766	282	55	many	many	ADJ
taxlaw-13766	282	56	other	other	ADJ
taxlaw-13766	282	57	oecd	oecd	PROPN
taxlaw-13766	282	58	countries	country	NOUN
taxlaw-13766	282	59	which	which	PRON
taxlaw-13766	282	60	allow	allow	VERB
taxlaw-13766	282	61	for	for	ADP
taxlaw-13766	282	62	proportional	proportional	ADJ
taxlaw-13766	282	63	representation	representation	NOUN
taxlaw-13766	282	64	across	across	ADP
taxlaw-13766	282	65	multiple	multiple	ADJ
taxlaw-13766	282	66	parties	party	NOUN
taxlaw-13766	282	67	,	,	PUNCT
taxlaw-13766	282	68	the	the	DET
taxlaw-13766	282	69	u.s	u.s	PROPN
taxlaw-13766	282	70	.	.	PROPN
taxlaw-13766	282	71	two	two	NUM
taxlaw-13766	282	72	-	-	PUNCT
taxlaw-13766	282	73	party	party	NOUN
taxlaw-13766	282	74	system	system	NOUN
taxlaw-13766	282	75	forces	force	VERB
taxlaw-13766	282	76	voters	voter	NOUN
taxlaw-13766	282	77	to	to	PART
taxlaw-13766	282	78	make	make	VERB
taxlaw-13766	282	79	a	a	DET
taxlaw-13766	282	80	binary	binary	ADJ
taxlaw-13766	282	81	choice	choice	NOUN
taxlaw-13766	282	82	.	.	PUNCT
taxlaw-13766	283	1	a	a	DET
taxlaw-13766	283	2	median	median	ADJ
taxlaw-13766	283	3	voter	voter	NOUN
taxlaw-13766	283	4	who	who	PRON
taxlaw-13766	283	5	might	might	AUX
taxlaw-13766	283	6	benefit	benefit	VERB
taxlaw-13766	283	7	from	from	ADP
taxlaw-13766	283	8	redistribution	redistribution	NOUN
taxlaw-13766	283	9	from	from	ADP
taxlaw-13766	283	10	the	the	DET
taxlaw-13766	283	11	wealthy	wealthy	ADJ
taxlaw-13766	283	12	may	may	AUX
taxlaw-13766	283	13	still	still	ADV
taxlaw-13766	283	14	vote	vote	VERB
taxlaw-13766	283	15	against	against	ADP
taxlaw-13766	283	16	a	a	DET
taxlaw-13766	283	17	leftist	leftist	ADJ
taxlaw-13766	283	18	party	party	NOUN
taxlaw-13766	283	19	for	for	ADP
taxlaw-13766	283	20	fear	fear	NOUN
taxlaw-13766	283	21	that	that	SCONJ
taxlaw-13766	283	22	progressive	progressive	ADJ
taxlaw-13766	283	23	policies	policy	NOUN
taxlaw-13766	283	24	would	would	AUX
taxlaw-13766	283	25	focus	focus	VERB
taxlaw-13766	283	26	redistributive	redistributive	ADJ
taxlaw-13766	283	27	gains	gain	NOUN
taxlaw-13766	283	28	amongst	amongst	ADP
taxlaw-13766	283	29	the	the	DET
taxlaw-13766	283	30	poor	poor	ADJ
taxlaw-13766	283	31	,	,	PUNCT
taxlaw-13766	283	32	leaving	leave	VERB
taxlaw-13766	283	33	middle	middle	ADJ
taxlaw-13766	283	34	-	-	PUNCT
taxlaw-13766	283	35	class	class	NOUN
taxlaw-13766	283	36	taxpayers	taxpayer	NOUN
taxlaw-13766	283	37	with	with	ADP
taxlaw-13766	283	38	a	a	DET
taxlaw-13766	283	39	higher	high	ADJ
taxlaw-13766	283	40	tax	tax	NOUN
taxlaw-13766	283	41	burden.81	burden.81	PROPN
taxlaw-13766	283	42	alesina	alesina	NOUN
taxlaw-13766	283	43	et	et	PROPN
taxlaw-13766	283	44	al	al	PROPN
taxlaw-13766	283	45	.	.	PROPN
taxlaw-13766	283	46	describe	describe	VERB
taxlaw-13766	283	47	another	another	PRON
taxlaw-13766	283	48	based	base	VERB
taxlaw-13766	283	49	on	on	ADP
taxlaw-13766	283	50	the	the	DET
taxlaw-13766	283	51	psychology	psychology	NOUN
taxlaw-13766	283	52	of	of	ADP
taxlaw-13766	283	53	the	the	DET
taxlaw-13766	283	54	united	united	PROPN
taxlaw-13766	283	55	states	states	PROPN
taxlaw-13766	283	56	population	population	PROPN
taxlaw-13766	283	57	.	.	PUNCT
taxlaw-13766	284	1	according	accord	VERB
taxlaw-13766	284	2	to	to	ADP
taxlaw-13766	284	3	their	their	PRON
taxlaw-13766	284	4	research	research	NOUN
taxlaw-13766	284	5	,	,	PUNCT
taxlaw-13766	284	6	american	american	ADJ
taxlaw-13766	284	7	taxpayers	taxpayer	NOUN
taxlaw-13766	284	8	over	over	ADP
taxlaw-13766	284	9	-	-	PUNCT
taxlaw-13766	284	10	believe	believe	VERB
taxlaw-13766	284	11	in	in	ADP
taxlaw-13766	284	12	the	the	DET
taxlaw-13766	284	13	potential	potential	NOUN
taxlaw-13766	284	14	for	for	ADP
taxlaw-13766	284	15	class	class	NOUN
taxlaw-13766	284	16	mobility	mobility	NOUN
taxlaw-13766	284	17	relative	relative	ADJ
taxlaw-13766	284	18	to	to	ADP
taxlaw-13766	284	19	its	its	PRON
taxlaw-13766	284	20	actual	actual	ADJ
taxlaw-13766	284	21	likelihood	likelihood	NOUN
taxlaw-13766	284	22	(	(	PUNCT
taxlaw-13766	284	23	and	and	CCONJ
taxlaw-13766	284	24	their	their	PRON
taxlaw-13766	284	25	optimism	optimism	NOUN
taxlaw-13766	284	26	is	be	AUX
taxlaw-13766	284	27	notably	notably	ADV
taxlaw-13766	284	28	high	high	ADJ
taxlaw-13766	284	29	in	in	ADP
taxlaw-13766	284	30	states	state	NOUN
taxlaw-13766	284	31	where	where	SCONJ
taxlaw-13766	284	32	actual	actual	ADJ
taxlaw-13766	284	33	mobility	mobility	NOUN
taxlaw-13766	284	34	is	be	AUX
taxlaw-13766	284	35	relatively	relatively	ADV
taxlaw-13766	284	36	low).82	low).82	VERB
taxlaw-13766	284	37	this	this	DET
taxlaw-13766	284	38	disparity	disparity	NOUN
taxlaw-13766	284	39	could	could	AUX
taxlaw-13766	284	40	lead	lead	VERB
taxlaw-13766	284	41	taxpayers	taxpayer	NOUN
taxlaw-13766	284	42	to	to	PART
taxlaw-13766	284	43	reject	reject	VERB
taxlaw-13766	284	44	government	government	NOUN
taxlaw-13766	284	45	redistribution	redistribution	NOUN
taxlaw-13766	284	46	due	due	ADP
taxlaw-13766	284	47	to	to	ADP
taxlaw-13766	284	48	an	an	DET
taxlaw-13766	284	49	inflated	inflated	ADJ
taxlaw-13766	284	50	sense	sense	NOUN
taxlaw-13766	284	51	of	of	ADP
taxlaw-13766	284	52	their	their	PRON
taxlaw-13766	284	53	own	own	ADJ
taxlaw-13766	284	54	economic	economic	ADJ
taxlaw-13766	284	55	potential	potential	NOUN
taxlaw-13766	284	56	.	.	PUNCT
taxlaw-13766	285	1	79	79	NUM
taxlaw-13766	285	2	vivekian	vivekian	PROPN
taxlaw-13766	285	3	ashok	ashok	NOUN
taxlaw-13766	285	4	et	et	PROPN
taxlaw-13766	285	5	al	al	PROPN
taxlaw-13766	285	6	.	.	PROPN
taxlaw-13766	285	7	,	,	PUNCT
taxlaw-13766	285	8	support	support	NOUN
taxlaw-13766	285	9	for	for	ADP
taxlaw-13766	285	10	redistribution	redistribution	NOUN
taxlaw-13766	285	11	in	in	ADP
taxlaw-13766	285	12	an	an	DET
taxlaw-13766	285	13	age	age	NOUN
taxlaw-13766	285	14	of	of	ADP
taxlaw-13766	285	15	rising	rise	VERB
taxlaw-13766	285	16	inequality	inequality	NOUN
taxlaw-13766	285	17	:	:	PUNCT
taxlaw-13766	285	18	new	new	ADJ
taxlaw-13766	285	19	stylized	stylize	VERB
taxlaw-13766	285	20	facts	fact	NOUN
taxlaw-13766	285	21	and	and	CCONJ
taxlaw-13766	285	22	some	some	DET
taxlaw-13766	285	23	tentative	tentative	ADJ
taxlaw-13766	285	24	explanations	explanation	NOUN
taxlaw-13766	285	25	,	,	PUNCT
taxlaw-13766	285	26	2015	2015	NUM
taxlaw-13766	285	27	brookings	brooking	NOUN
taxlaw-13766	285	28	papers	paper	NOUN
taxlaw-13766	285	29	on	on	ADP
taxlaw-13766	285	30	econ	econ	PROPN
taxlaw-13766	285	31	.	.	PUNCT
taxlaw-13766	286	1	activity	activity	NOUN
taxlaw-13766	286	2	367	367	NUM
taxlaw-13766	286	3	,	,	PUNCT
taxlaw-13766	286	4	367	367	NUM
taxlaw-13766	286	5	.	.	PUNCT
taxlaw-13766	286	6	80	80	NUM
taxlaw-13766	286	7	jonathan	jonathan	PROPN
taxlaw-13766	286	8	hopkin	hopkin	PROPN
taxlaw-13766	286	9	,	,	PUNCT
taxlaw-13766	286	10	the	the	DET
taxlaw-13766	286	11	politics	politic	NOUN
taxlaw-13766	286	12	of	of	ADP
taxlaw-13766	286	13	tax	tax	NOUN
taxlaw-13766	286	14	justice	justice	NOUN
taxlaw-13766	286	15	in	in	ADP
taxlaw-13766	286	16	democracies	democracy	NOUN
taxlaw-13766	286	17	:	:	PUNCT
taxlaw-13766	286	18	redistribution	redistribution	NOUN
taxlaw-13766	286	19	beyond	beyond	ADP
taxlaw-13766	286	20	the	the	DET
taxlaw-13766	286	21	median	median	ADJ
taxlaw-13766	286	22	voter	voter	NOUN
taxlaw-13766	286	23	theorem	theorem	NOUN
taxlaw-13766	286	24	,	,	PUNCT
taxlaw-13766	286	25	2	2	NUM
taxlaw-13766	286	26	lse	lse	NOUN
taxlaw-13766	286	27	pub	pub	NOUN
taxlaw-13766	286	28	.	.	PUNCT
taxlaw-13766	287	1	pol'y	pol'y	NOUN
taxlaw-13766	287	2	rev	rev	VERB
taxlaw-13766	287	3	.	.	PROPN
taxlaw-13766	287	4	4	4	NUM
taxlaw-13766	287	5	(	(	PUNCT
taxlaw-13766	287	6	2022	2022	NUM
taxlaw-13766	287	7	)	)	PUNCT
taxlaw-13766	287	8	.	.	PUNCT
taxlaw-13766	288	1	81	81	NUM
taxlaw-13766	289	1	i	i	PRON
taxlaw-13766	289	2	d.	d.	PROPN
taxlaw-13766	289	3	at	at	ADP
taxlaw-13766	289	4	5	5	NUM
taxlaw-13766	289	5	.	.	PUNCT
taxlaw-13766	289	6	82	82	NUM
taxlaw-13766	289	7	alberto	alberto	PROPN
taxlaw-13766	289	8	alesina	alesina	NOUN
taxlaw-13766	289	9	,	,	PUNCT
taxlaw-13766	289	10	et	et	PROPN
taxlaw-13766	289	11	al	al	PROPN
taxlaw-13766	289	12	.	.	PROPN
taxlaw-13766	289	13	,	,	PUNCT
taxlaw-13766	289	14	intergenerational	intergenerational	ADJ
taxlaw-13766	289	15	mobility	mobility	NOUN
taxlaw-13766	289	16	and	and	CCONJ
taxlaw-13766	289	17	preferences	preference	NOUN
taxlaw-13766	289	18	for	for	ADP
taxlaw-13766	289	19	redistribution	redistribution	NOUN
taxlaw-13766	289	20	,	,	PUNCT
taxlaw-13766	289	21	108	108	NUM
taxlaw-13766	289	22	am	am	NOUN
taxlaw-13766	289	23	.	.	PUNCT
taxlaw-13766	290	1	econ	econ	PROPN
taxlaw-13766	290	2	.	.	PUNCT
taxlaw-13766	291	1	rev	rev	PROPN
taxlaw-13766	291	2	.	.	PROPN
taxlaw-13766	291	3	521	521	NUM
taxlaw-13766	291	4	,	,	PUNCT
taxlaw-13766	291	5	522	522	NUM
taxlaw-13766	291	6	-	-	SYM
taxlaw-13766	291	7	23	23	NUM
taxlaw-13766	291	8	(	(	PUNCT
taxlaw-13766	291	9	2018	2018	NUM
taxlaw-13766	291	10	)	)	PUNCT
taxlaw-13766	291	11	.	.	PUNCT
taxlaw-13766	292	1	2025	2025	NUM
taxlaw-13766	292	2	]	]	PUNCT
taxlaw-13766	292	3	the	the	DET
taxlaw-13766	292	4	tax	tax	NOUN
taxlaw-13766	292	5	redistribution	redistribution	NOUN
taxlaw-13766	292	6	gap	gap	NOUN
taxlaw-13766	292	7	99	99	NUM
taxlaw-13766	292	8	stefanie	stefanie	PROPN
taxlaw-13766	292	9	stantcheva	stantcheva	PROPN
taxlaw-13766	292	10	sees	see	VERB
taxlaw-13766	292	11	less	less	ADJ
taxlaw-13766	292	12	of	of	ADP
taxlaw-13766	292	13	a	a	DET
taxlaw-13766	292	14	tension	tension	NOUN
taxlaw-13766	292	15	between	between	ADP
taxlaw-13766	292	16	growing	grow	VERB
taxlaw-13766	292	17	inequality	inequality	NOUN
taxlaw-13766	292	18	and	and	CCONJ
taxlaw-13766	292	19	american	american	ADJ
taxlaw-13766	292	20	views	view	NOUN
taxlaw-13766	292	21	towards	towards	ADP
taxlaw-13766	292	22	redistribution	redistribution	NOUN
taxlaw-13766	292	23	.	.	PUNCT
taxlaw-13766	293	1	her	her	PRON
taxlaw-13766	293	2	survey	survey	NOUN
taxlaw-13766	293	3	work	work	NOUN
taxlaw-13766	293	4	shows	show	VERB
taxlaw-13766	293	5	that	that	SCONJ
taxlaw-13766	293	6	“	"	PUNCT
taxlaw-13766	293	7	[	[	X
taxlaw-13766	293	8	t]rust	t]rust	NOUN
taxlaw-13766	293	9	in	in	ADP
taxlaw-13766	293	10	government	government	NOUN
taxlaw-13766	293	11	(	(	PUNCT
taxlaw-13766	293	12	or	or	CCONJ
taxlaw-13766	293	13	lack	lack	VERB
taxlaw-13766	293	14	thereof	thereof	ADV
taxlaw-13766	293	15	)	)	PUNCT
taxlaw-13766	293	16	.	.	PUNCT
taxlaw-13766	293	17	.	.	PUNCT
taxlaw-13766	294	1	.	.	PUNCT
taxlaw-13766	294	2	seems	seem	VERB
taxlaw-13766	294	3	to	to	PART
taxlaw-13766	294	4	be	be	AUX
taxlaw-13766	294	5	a	a	DET
taxlaw-13766	294	6	critical	critical	ADJ
taxlaw-13766	294	7	element	element	NOUN
taxlaw-13766	294	8	in	in	ADP
taxlaw-13766	294	9	driving	drive	VERB
taxlaw-13766	294	10	support	support	NOUN
taxlaw-13766	294	11	for	for	ADP
taxlaw-13766	294	12	redistribution	redistribution	NOUN
taxlaw-13766	294	13	.	.	PUNCT
taxlaw-13766	295	1	”83	”83	NOUN
taxlaw-13766	295	2	although	although	SCONJ
taxlaw-13766	295	3	70	70	NUM
taxlaw-13766	295	4	%	%	NOUN
taxlaw-13766	295	5	of	of	ADP
taxlaw-13766	295	6	her	her	PRON
taxlaw-13766	295	7	survey	survey	NOUN
taxlaw-13766	295	8	respondents	respondent	NOUN
taxlaw-13766	295	9	reported	report	VERB
taxlaw-13766	295	10	believing	believe	VERB
taxlaw-13766	295	11	that	that	SCONJ
taxlaw-13766	295	12	“	"	PUNCT
taxlaw-13766	295	13	money	money	NOUN
taxlaw-13766	295	14	and	and	CCONJ
taxlaw-13766	295	15	wealth	wealth	NOUN
taxlaw-13766	295	16	in	in	ADP
taxlaw-13766	295	17	the	the	DET
taxlaw-13766	295	18	u.s	u.s	PROPN
taxlaw-13766	295	19	.	.	PROPN
taxlaw-13766	295	20	should	should	AUX
taxlaw-13766	295	21	be	be	AUX
taxlaw-13766	295	22	more	more	ADV
taxlaw-13766	295	23	evenly	evenly	ADV
taxlaw-13766	295	24	distributed	distribute	VERB
taxlaw-13766	295	25	,	,	PUNCT
taxlaw-13766	295	26	”	"	PUNCT
taxlaw-13766	295	27	almost	almost	ADV
taxlaw-13766	295	28	90	90	NUM
taxlaw-13766	295	29	%	%	NOUN
taxlaw-13766	295	30	agreed	agree	VERB
taxlaw-13766	295	31	with	with	ADP
taxlaw-13766	295	32	the	the	DET
taxlaw-13766	295	33	statement	statement	NOUN
taxlaw-13766	295	34	that	that	SCONJ
taxlaw-13766	295	35	“	"	PUNCT
taxlaw-13766	295	36	politicians	politician	NOUN
taxlaw-13766	295	37	in	in	ADP
taxlaw-13766	295	38	washington	washington	PROPN
taxlaw-13766	295	39	work	work	NOUN
taxlaw-13766	295	40	to	to	PART
taxlaw-13766	295	41	enrich	enrich	VERB
taxlaw-13766	295	42	themselves	themselves	PRON
taxlaw-13766	295	43	and	and	CCONJ
taxlaw-13766	295	44	their	their	PRON
taxlaw-13766	295	45	largest	large	ADJ
taxlaw-13766	295	46	campaign	campaign	NOUN
taxlaw-13766	295	47	contributors	contributor	NOUN
taxlaw-13766	295	48	,	,	PUNCT
taxlaw-13766	295	49	instead	instead	ADV
taxlaw-13766	295	50	of	of	ADP
taxlaw-13766	295	51	working	work	VERB
taxlaw-13766	295	52	for	for	ADP
taxlaw-13766	295	53	the	the	DET
taxlaw-13766	295	54	benefit	benefit	NOUN
taxlaw-13766	295	55	of	of	ADP
taxlaw-13766	295	56	the	the	DET
taxlaw-13766	295	57	majority	majority	NOUN
taxlaw-13766	295	58	of	of	ADP
taxlaw-13766	295	59	citizens	citizen	NOUN
taxlaw-13766	295	60	.	.	PUNCT
taxlaw-13766	296	1	”84	”84	NOUN
taxlaw-13766	296	2	public	public	ADJ
taxlaw-13766	296	3	opposition	opposition	NOUN
taxlaw-13766	296	4	may	may	AUX
taxlaw-13766	296	5	be	be	AUX
taxlaw-13766	296	6	less	less	ADJ
taxlaw-13766	296	7	against	against	ADP
taxlaw-13766	296	8	redistribution	redistribution	NOUN
taxlaw-13766	296	9	and	and	CCONJ
taxlaw-13766	296	10	more	more	ADJ
taxlaw-13766	296	11	against	against	ADP
taxlaw-13766	296	12	government	government	NOUN
taxlaw-13766	296	13	as	as	ADP
taxlaw-13766	296	14	its	its	PRON
taxlaw-13766	296	15	chief	chief	ADJ
taxlaw-13766	296	16	implementer	implementer	NOUN
taxlaw-13766	296	17	.	.	PUNCT
taxlaw-13766	297	1	under	under	ADP
taxlaw-13766	297	2	any	any	PRON
taxlaw-13766	297	3	of	of	ADP
taxlaw-13766	297	4	these	these	DET
taxlaw-13766	297	5	explanations	explanation	NOUN
taxlaw-13766	297	6	,	,	PUNCT
taxlaw-13766	297	7	voters	voter	NOUN
taxlaw-13766	297	8	might	might	AUX
taxlaw-13766	297	9	reject	reject	VERB
taxlaw-13766	297	10	strong	strong	ADJ
taxlaw-13766	297	11	redistribution	redistribution	NOUN
taxlaw-13766	297	12	by	by	ADP
taxlaw-13766	297	13	the	the	DET
taxlaw-13766	297	14	government	government	NOUN
taxlaw-13766	297	15	,	,	PUNCT
taxlaw-13766	297	16	and	and	CCONJ
taxlaw-13766	297	17	politicians	politician	NOUN
taxlaw-13766	297	18	and	and	CCONJ
taxlaw-13766	297	19	policymakers	policymaker	NOUN
taxlaw-13766	297	20	might	might	AUX
taxlaw-13766	297	21	respond	respond	VERB
taxlaw-13766	297	22	by	by	ADP
taxlaw-13766	297	23	deprioritizing	deprioritize	VERB
taxlaw-13766	297	24	it	it	PRON
taxlaw-13766	297	25	.	.	PUNCT
taxlaw-13766	298	1	hopkin	hopkin	PROPN
taxlaw-13766	298	2	describes	describe	VERB
taxlaw-13766	298	3	this	this	PRON
taxlaw-13766	298	4	as	as	ADP
taxlaw-13766	298	5	the	the	DET
taxlaw-13766	298	6	“	"	PUNCT
taxlaw-13766	298	7	dominant	dominant	ADJ
taxlaw-13766	298	8	view	view	NOUN
taxlaw-13766	298	9	”	"	PUNCT
taxlaw-13766	298	10	in	in	ADP
taxlaw-13766	298	11	political	political	ADJ
taxlaw-13766	298	12	science	science	NOUN
taxlaw-13766	298	13	theory	theory	NOUN
taxlaw-13766	298	14	,	,	PUNCT
taxlaw-13766	298	15	under	under	ADP
taxlaw-13766	298	16	which	which	PRON
taxlaw-13766	298	17	“	"	PUNCT
taxlaw-13766	298	18	voter	voter	NOUN
taxlaw-13766	298	19	preferences	preference	NOUN
taxlaw-13766	298	20	”	"	PUNCT
taxlaw-13766	298	21	are	be	AUX
taxlaw-13766	298	22	the	the	DET
taxlaw-13766	298	23	key	key	ADJ
taxlaw-13766	298	24	“	"	PUNCT
taxlaw-13766	298	25	drivers	driver	NOUN
taxlaw-13766	298	26	of	of	ADP
taxlaw-13766	298	27	change	change	NOUN
taxlaw-13766	298	28	.	.	PUNCT
taxlaw-13766	299	1	”85	”85	VERB
taxlaw-13766	299	2	on	on	ADP
taxlaw-13766	299	3	the	the	DET
taxlaw-13766	299	4	other	other	ADJ
taxlaw-13766	299	5	hand	hand	NOUN
taxlaw-13766	299	6	,	,	PUNCT
taxlaw-13766	299	7	politicians	politician	NOUN
taxlaw-13766	299	8	and	and	CCONJ
taxlaw-13766	299	9	policymakers	policymaker	NOUN
taxlaw-13766	299	10	may	may	AUX
taxlaw-13766	299	11	be	be	AUX
taxlaw-13766	299	12	driving	drive	VERB
taxlaw-13766	299	13	redistributive	redistributive	ADJ
taxlaw-13766	299	14	inertia	inertia	NOUN
taxlaw-13766	299	15	.	.	PUNCT
taxlaw-13766	300	1	political	political	ADJ
taxlaw-13766	300	2	science	science	NOUN
taxlaw-13766	300	3	research	research	NOUN
taxlaw-13766	300	4	shows	show	VERB
taxlaw-13766	300	5	that	that	SCONJ
taxlaw-13766	300	6	public	public	ADJ
taxlaw-13766	300	7	opinion	opinion	NOUN
taxlaw-13766	300	8	can	can	AUX
taxlaw-13766	300	9	follow	follow	VERB
taxlaw-13766	300	10	policy	policy	NOUN
taxlaw-13766	300	11	changes	change	NOUN
taxlaw-13766	300	12	—	—	PUNCT
taxlaw-13766	300	13	known	know	VERB
taxlaw-13766	300	14	as	as	ADP
taxlaw-13766	300	15	the	the	DET
taxlaw-13766	300	16	“	"	PUNCT
taxlaw-13766	300	17	leadership	leadership	NOUN
taxlaw-13766	300	18	effect”—as	effect”—as	NOUN
taxlaw-13766	300	19	opposed	oppose	VERB
taxlaw-13766	300	20	to	to	PART
taxlaw-13766	300	21	viceversa.86	viceversa.86	NOUN
taxlaw-13766	300	22	politicians	politician	NOUN
taxlaw-13766	300	23	may	may	AUX
taxlaw-13766	300	24	have	have	VERB
taxlaw-13766	300	25	reasons	reason	NOUN
taxlaw-13766	300	26	for	for	ADP
taxlaw-13766	300	27	deprioritizing	deprioritize	VERB
taxlaw-13766	300	28	redistribution	redistribution	NOUN
taxlaw-13766	300	29	apart	apart	ADV
taxlaw-13766	300	30	from	from	ADP
taxlaw-13766	300	31	voter	voter	NOUN
taxlaw-13766	300	32	preference	preference	NOUN
taxlaw-13766	300	33	,	,	PUNCT
taxlaw-13766	300	34	with	with	ADP
taxlaw-13766	300	35	the	the	DET
taxlaw-13766	300	36	result	result	NOUN
taxlaw-13766	300	37	that	that	SCONJ
taxlaw-13766	300	38	nothing	nothing	PRON
taxlaw-13766	300	39	catalyzes	catalyze	VERB
taxlaw-13766	300	40	change	change	VERB
taxlaw-13766	300	41	in	in	ADP
taxlaw-13766	300	42	popular	popular	ADJ
taxlaw-13766	300	43	support	support	NOUN
taxlaw-13766	300	44	for	for	ADP
taxlaw-13766	300	45	redistributive	redistributive	ADJ
taxlaw-13766	300	46	policies	policy	NOUN
taxlaw-13766	300	47	.	.	PUNCT
taxlaw-13766	301	1	first	first	ADV
taxlaw-13766	301	2	,	,	PUNCT
taxlaw-13766	301	3	redistribution	redistribution	NOUN
taxlaw-13766	301	4	is	be	AUX
taxlaw-13766	301	5	exceptionally	exceptionally	ADV
taxlaw-13766	301	6	polarized	polarize	VERB
taxlaw-13766	301	7	.	.	PUNCT
taxlaw-13766	302	1	the	the	DET
taxlaw-13766	302	2	70	70	NUM
taxlaw-13766	302	3	%	%	NOUN
taxlaw-13766	302	4	of	of	ADP
taxlaw-13766	302	5	survey	survey	NOUN
taxlaw-13766	302	6	respondents	respondent	NOUN
taxlaw-13766	302	7	who	who	PRON
taxlaw-13766	302	8	believed	believe	VERB
taxlaw-13766	302	9	that	that	SCONJ
taxlaw-13766	302	10	wealth	wealth	NOUN
taxlaw-13766	302	11	should	should	AUX
taxlaw-13766	302	12	be	be	AUX
taxlaw-13766	302	13	more	more	ADV
taxlaw-13766	302	14	evenly	evenly	ADV
taxlaw-13766	302	15	distributed	distribute	VERB
taxlaw-13766	302	16	in	in	ADP
taxlaw-13766	302	17	the	the	DET
taxlaw-13766	302	18	united	united	PROPN
taxlaw-13766	302	19	states	states	PROPN
taxlaw-13766	302	20	are	be	AUX
taxlaw-13766	302	21	split	split	VERB
taxlaw-13766	302	22	across	across	ADP
taxlaw-13766	302	23	partisan	partisan	ADJ
taxlaw-13766	302	24	lines	line	NOUN
taxlaw-13766	302	25	,	,	PUNCT
taxlaw-13766	302	26	with	with	ADP
taxlaw-13766	302	27	92	92	NUM
taxlaw-13766	302	28	%	%	NOUN
taxlaw-13766	302	29	of	of	ADP
taxlaw-13766	302	30	democrats	democrats	PROPN
taxlaw-13766	302	31	and	and	CCONJ
taxlaw-13766	302	32	42	42	NUM
taxlaw-13766	302	33	%	%	NOUN
taxlaw-13766	302	34	of	of	ADP
taxlaw-13766	302	35	republicans	republicans	PROPN
taxlaw-13766	302	36	agreeing.87	agreeing.87	PROPN
taxlaw-13766	302	37	(	(	PUNCT
taxlaw-13766	302	38	when	when	SCONJ
taxlaw-13766	302	39	asked	ask	VERB
taxlaw-13766	302	40	if	if	SCONJ
taxlaw-13766	302	41	inequality	inequality	NOUN
taxlaw-13766	302	42	was	be	AUX
taxlaw-13766	302	43	a	a	DET
taxlaw-13766	302	44	serious	serious	ADJ
taxlaw-13766	302	45	or	or	CCONJ
taxlaw-13766	302	46	very	very	ADV
taxlaw-13766	302	47	serious	serious	ADJ
taxlaw-13766	302	48	issue	issue	NOUN
taxlaw-13766	302	49	,	,	PUNCT
taxlaw-13766	302	50	69	69	NUM
taxlaw-13766	302	51	%	%	NOUN
taxlaw-13766	302	52	of	of	ADP
taxlaw-13766	302	53	democrats	democrats	PROPN
taxlaw-13766	302	54	but	but	CCONJ
taxlaw-13766	302	55	only	only	ADV
taxlaw-13766	302	56	25	25	NUM
taxlaw-13766	302	57	%	%	NOUN
taxlaw-13766	302	58	of	of	ADP
taxlaw-13766	302	59	republicans	republicans	PROPN
taxlaw-13766	302	60	agreed.)88	agreed.)88	PROPN
taxlaw-13766	302	61	politicians	politician	NOUN
taxlaw-13766	302	62	seeking	seek	VERB
taxlaw-13766	302	63	to	to	PART
taxlaw-13766	302	64	ride	ride	VERB
taxlaw-13766	302	65	the	the	DET
taxlaw-13766	302	66	middle	middle	NOUN
taxlaw-13766	302	67	may	may	AUX
taxlaw-13766	302	68	be	be	AUX
taxlaw-13766	302	69	hesitant	hesitant	ADJ
taxlaw-13766	302	70	to	to	PART
taxlaw-13766	302	71	center	center	VERB
taxlaw-13766	302	72	a	a	DET
taxlaw-13766	302	73	divisive	divisive	ADJ
taxlaw-13766	302	74	issue	issue	NOUN
taxlaw-13766	302	75	.	.	PUNCT
taxlaw-13766	303	1	still	still	ADV
taxlaw-13766	303	2	,	,	PUNCT
taxlaw-13766	303	3	a	a	DET
taxlaw-13766	303	4	majority	majority	NOUN
taxlaw-13766	303	5	of	of	ADP
taxlaw-13766	303	6	stantcheva	stantcheva	PROPN
taxlaw-13766	303	7	’s	’s	PART
taxlaw-13766	303	8	respondents	respondent	NOUN
taxlaw-13766	303	9	agreed	agree	VERB
taxlaw-13766	303	10	that	that	SCONJ
taxlaw-13766	303	11	inequality	inequality	NOUN
taxlaw-13766	303	12	is	be	AUX
taxlaw-13766	303	13	too	too	ADV
taxlaw-13766	303	14	high	high	ADJ
taxlaw-13766	303	15	;	;	PUNCT
taxlaw-13766	303	16	a	a	DET
taxlaw-13766	303	17	second	second	ADJ
taxlaw-13766	303	18	explanation	explanation	NOUN
taxlaw-13766	303	19	for	for	ADP
taxlaw-13766	303	20	the	the	DET
taxlaw-13766	303	21	leadership	leadership	NOUN
taxlaw-13766	303	22	effect	effect	NOUN
taxlaw-13766	303	23	may	may	AUX
taxlaw-13766	303	24	be	be	AUX
taxlaw-13766	303	25	that	that	DET
taxlaw-13766	303	26	popular	popular	ADJ
taxlaw-13766	303	27	opinion	opinion	NOUN
taxlaw-13766	303	28	is	be	AUX
taxlaw-13766	303	29	underrepresented	underrepresente	VERB
taxlaw-13766	303	30	in	in	ADP
taxlaw-13766	303	31	policymaking	policymaking	NOUN
taxlaw-13766	303	32	.	.	PUNCT
taxlaw-13766	304	1	hopkin	hopkin	PROPN
taxlaw-13766	304	2	explains	explain	VERB
taxlaw-13766	304	3	that	that	SCONJ
taxlaw-13766	304	4	as	as	SCONJ
taxlaw-13766	304	5	politics	politic	NOUN
taxlaw-13766	304	6	has	have	AUX
taxlaw-13766	304	7	become	become	AUX
taxlaw-13766	304	8	dominated	dominate	VERB
taxlaw-13766	304	9	by	by	ADP
taxlaw-13766	304	10	party	party	NOUN
taxlaw-13766	304	11	elites	elite	NOUN
taxlaw-13766	304	12	,	,	PUNCT
taxlaw-13766	304	13	the	the	DET
taxlaw-13766	304	14	influence	influence	NOUN
taxlaw-13766	304	15	of	of	ADP
taxlaw-13766	304	16	the	the	DET
taxlaw-13766	304	17	wealthy	wealthy	ADJ
taxlaw-13766	304	18	over	over	ADP
taxlaw-13766	304	19	party	party	NOUN
taxlaw-13766	304	20	platforms	platform	NOUN
taxlaw-13766	304	21	has	have	VERB
taxlaw-13766	304	22	surged.89	surged.89	PROPN
taxlaw-13766	304	23	the	the	DET
taxlaw-13766	304	24	sway	sway	NOUN
taxlaw-13766	304	25	of	of	ADP
taxlaw-13766	304	26	the	the	DET
taxlaw-13766	304	27	wealthy	wealthy	ADJ
taxlaw-13766	304	28	could	could	AUX
taxlaw-13766	304	29	operate	operate	VERB
taxlaw-13766	304	30	as	as	ADP
taxlaw-13766	304	31	a	a	DET
taxlaw-13766	304	32	dampening	dampening	ADJ
taxlaw-13766	304	33	effect	effect	NOUN
taxlaw-13766	304	34	on	on	ADP
taxlaw-13766	304	35	redistributive	redistributive	ADJ
taxlaw-13766	304	36	policy	policy	NOUN
taxlaw-13766	304	37	and	and	CCONJ
taxlaw-13766	304	38	discourse	discourse	NOUN
taxlaw-13766	304	39	.	.	PUNCT
taxlaw-13766	305	1	a	a	DET
taxlaw-13766	305	2	third	third	ADJ
taxlaw-13766	305	3	reason	reason	NOUN
taxlaw-13766	305	4	for	for	ADP
taxlaw-13766	305	5	a	a	DET
taxlaw-13766	305	6	lack	lack	NOUN
taxlaw-13766	305	7	of	of	ADP
taxlaw-13766	305	8	government	government	NOUN
taxlaw-13766	305	9	attention	attention	NOUN
taxlaw-13766	305	10	to	to	ADP
taxlaw-13766	305	11	tax	tax	NOUN
taxlaw-13766	305	12	-	-	PUNCT
taxlaw-13766	305	13	based	base	VERB
taxlaw-13766	305	14	redistribution	redistribution	NOUN
taxlaw-13766	305	15	separate	separate	ADJ
taxlaw-13766	305	16	from	from	ADP
taxlaw-13766	305	17	public	public	ADJ
taxlaw-13766	305	18	opinion	opinion	NOUN
taxlaw-13766	305	19	is	be	AUX
taxlaw-13766	305	20	that	that	SCONJ
taxlaw-13766	305	21	the	the	DET
taxlaw-13766	305	22	combination	combination	NOUN
taxlaw-13766	305	23	of	of	ADP
taxlaw-13766	305	24	taxation	taxation	NOUN
taxlaw-13766	305	25	and	and	CCONJ
taxlaw-13766	305	26	progressive	progressive	ADJ
taxlaw-13766	305	27	social	social	ADJ
taxlaw-13766	305	28	policy	policy	NOUN
taxlaw-13766	305	29	can	can	AUX
taxlaw-13766	305	30	feel	feel	VERB
taxlaw-13766	305	31	like	like	ADP
taxlaw-13766	305	32	a	a	DET
taxlaw-13766	305	33	misnomer	misnomer	NOUN
taxlaw-13766	305	34	.	.	PUNCT
taxlaw-13766	306	1	german	german	ADJ
taxlaw-13766	306	2	political	political	ADJ
taxlaw-13766	306	3	scientist	scientist	NOUN
taxlaw-13766	306	4	florian	florian	PROPN
taxlaw-13766	306	5	fastenrath	fastenrath	PROPN
taxlaw-13766	306	6	explains	explain	VERB
taxlaw-13766	306	7	that	that	SCONJ
taxlaw-13766	306	8	left	left	ADJ
taxlaw-13766	306	9	wing	wing	NOUN
taxlaw-13766	306	10	parties	party	NOUN
taxlaw-13766	306	11	tend	tend	VERB
taxlaw-13766	306	12	to	to	PART
taxlaw-13766	306	13	focus	focus	VERB
taxlaw-13766	306	14	on	on	ADP
taxlaw-13766	306	15	spending	spend	VERB
taxlaw-13766	306	16	policy	policy	NOUN
taxlaw-13766	306	17	to	to	PART
taxlaw-13766	306	18	carry	carry	VERB
taxlaw-13766	306	19	out	out	ADP
taxlaw-13766	306	20	their	their	PRON
taxlaw-13766	306	21	83	83	NUM
taxlaw-13766	306	22	stefanie	stefanie	PROPN
taxlaw-13766	306	23	stantcheva	stantcheva	PROPN
taxlaw-13766	306	24	,	,	PUNCT
taxlaw-13766	306	25	why	why	SCONJ
taxlaw-13766	306	26	people	people	NOUN
taxlaw-13766	306	27	vote	vote	VERB
taxlaw-13766	306	28	against	against	ADP
taxlaw-13766	306	29	redistributive	redistributive	ADJ
taxlaw-13766	306	30	policies	policy	NOUN
taxlaw-13766	306	31	that	that	PRON
taxlaw-13766	306	32	would	would	AUX
taxlaw-13766	306	33	benefit	benefit	VERB
taxlaw-13766	306	34	them	they	PRON
taxlaw-13766	306	35	,	,	PUNCT
taxlaw-13766	306	36	mit	mit	VERB
taxlaw-13766	306	37	press	press	NOUN
taxlaw-13766	306	38	reader	reader	NOUN
taxlaw-13766	306	39	(	(	PUNCT
taxlaw-13766	306	40	nov	nov	PROPN
taxlaw-13766	306	41	.	.	PROPN
taxlaw-13766	306	42	20	20	NUM
taxlaw-13766	306	43	,	,	PUNCT
taxlaw-13766	306	44	2021	2021	NUM
taxlaw-13766	306	45	)	)	PUNCT
taxlaw-13766	306	46	,	,	PUNCT
taxlaw-13766	306	47	https://thereader.mitpress.mit.edu/why-do-we-not-supportredistribution/	https://thereader.mitpress.mit.edu/why-do-we-not-supportredistribution/	X
taxlaw-13766	307	1	[	[	X
taxlaw-13766	307	2	https://perma.cc/69d4-2ctc	https://perma.cc/69d4-2ctc	X
taxlaw-13766	307	3	]	]	PUNCT
taxlaw-13766	307	4	.	.	PUNCT
taxlaw-13766	308	1	84	84	NUM
taxlaw-13766	308	2	stefanie	stefanie	PROPN
taxlaw-13766	308	3	stantcheva	stantcheva	PROPN
taxlaw-13766	308	4	,	,	PUNCT
taxlaw-13766	308	5	understanding	understand	VERB
taxlaw-13766	308	6	tax	tax	NOUN
taxlaw-13766	308	7	policy	policy	NOUN
taxlaw-13766	308	8	:	:	PUNCT
taxlaw-13766	308	9	how	how	SCONJ
taxlaw-13766	308	10	do	do	AUX
taxlaw-13766	308	11	people	people	NOUN
taxlaw-13766	308	12	reason	reason	VERB
taxlaw-13766	308	13	?	?	PUNCT
taxlaw-13766	309	1	136	136	NUM
taxlaw-13766	309	2	q.	q.	PROPN
taxlaw-13766	309	3	j.	j.	PROPN
taxlaw-13766	309	4	of	of	ADP
taxlaw-13766	309	5	econ	econ	PROPN
taxlaw-13766	309	6	.	.	PUNCT
taxlaw-13766	310	1	2309	2309	NUM
taxlaw-13766	310	2	,	,	PUNCT
taxlaw-13766	310	3	2345	2345	NUM
taxlaw-13766	310	4	(	(	PUNCT
taxlaw-13766	310	5	2021	2021	NUM
taxlaw-13766	310	6	)	)	PUNCT
taxlaw-13766	310	7	.	.	PUNCT
taxlaw-13766	311	1	85	85	NUM
taxlaw-13766	311	2	hopkin	hopkin	NOUN
taxlaw-13766	311	3	,	,	PUNCT
taxlaw-13766	311	4	supra	supra	PROPN
taxlaw-13766	311	5	note	note	PROPN
taxlaw-13766	311	6	80	80	NUM
taxlaw-13766	311	7	,	,	PUNCT
taxlaw-13766	311	8	at	at	ADP
taxlaw-13766	311	9	10	10	NUM
taxlaw-13766	311	10	.	.	PUNCT
taxlaw-13766	311	11	86	86	NUM
taxlaw-13766	311	12	kathleen	kathleen	PROPN
taxlaw-13766	311	13	m.	m.	NOUN
taxlaw-13766	311	14	mcgraw	mcgraw	PROPN
taxlaw-13766	311	15	et	et	PROPN
taxlaw-13766	311	16	al	al	PROPN
taxlaw-13766	311	17	.	.	PROPN
taxlaw-13766	311	18	,	,	PUNCT
taxlaw-13766	311	19	“	"	PUNCT
taxlaw-13766	311	20	what	what	PRON
taxlaw-13766	311	21	they	they	PRON
taxlaw-13766	311	22	say	say	VERB
taxlaw-13766	311	23	or	or	CCONJ
taxlaw-13766	311	24	what	what	PRON
taxlaw-13766	311	25	they	they	PRON
taxlaw-13766	311	26	do	do	VERB
taxlaw-13766	311	27	?	?	PUNCT
taxlaw-13766	311	28	”	"	PUNCT
taxlaw-13766	311	29	the	the	DET
taxlaw-13766	311	30	impact	impact	NOUN
taxlaw-13766	311	31	of	of	ADP
taxlaw-13766	311	32	elite	elite	ADJ
taxlaw-13766	311	33	explanation	explanation	NOUN
taxlaw-13766	311	34	and	and	CCONJ
taxlaw-13766	311	35	policy	policy	NOUN
taxlaw-13766	311	36	outcomes	outcome	NOUN
taxlaw-13766	311	37	on	on	ADP
taxlaw-13766	311	38	public	public	ADJ
taxlaw-13766	311	39	opinion	opinion	NOUN
taxlaw-13766	311	40	,	,	PUNCT
taxlaw-13766	311	41	39	39	NUM
taxlaw-13766	311	42	amer	amer	NOUN
taxlaw-13766	311	43	.	.	PUNCT
taxlaw-13766	312	1	j.	j.	PROPN
taxlaw-13766	312	2	pol	pol	PROPN
taxlaw-13766	312	3	.	.	PUNCT
taxlaw-13766	313	1	sci	sci	PROPN
taxlaw-13766	313	2	.	.	PROPN
taxlaw-13766	314	1	53	53	NUM
taxlaw-13766	314	2	,	,	PUNCT
taxlaw-13766	314	3	68	68	NUM
taxlaw-13766	314	4	(	(	PUNCT
taxlaw-13766	314	5	1995	1995	NUM
taxlaw-13766	314	6	)	)	PUNCT
taxlaw-13766	314	7	.	.	PUNCT
taxlaw-13766	315	1	see	see	VERB
taxlaw-13766	315	2	also	also	ADV
taxlaw-13766	315	3	florian	florian	ADJ
taxlaw-13766	315	4	fastenrath	fastenrath	PROPN
taxlaw-13766	315	5	et	et	PROPN
taxlaw-13766	315	6	al	al	PROPN
taxlaw-13766	315	7	.	.	PROPN
taxlaw-13766	315	8	,	,	PUNCT
taxlaw-13766	315	9	why	why	SCONJ
taxlaw-13766	315	10	is	be	AUX
taxlaw-13766	315	11	it	it	PRON
taxlaw-13766	315	12	so	so	ADV
taxlaw-13766	315	13	difficult	difficult	ADJ
taxlaw-13766	315	14	to	to	PART
taxlaw-13766	315	15	tax	tax	VERB
taxlaw-13766	315	16	the	the	DET
taxlaw-13766	315	17	rich	rich	ADJ
taxlaw-13766	315	18	?	?	PUNCT
taxlaw-13766	316	1	evidence	evidence	NOUN
taxlaw-13766	316	2	from	from	ADP
taxlaw-13766	316	3	german	german	ADJ
taxlaw-13766	316	4	policy	policy	NOUN
taxlaw-13766	316	5	-	-	PUNCT
taxlaw-13766	316	6	makers	maker	NOUN
taxlaw-13766	316	7	,	,	PUNCT
taxlaw-13766	316	8	29(5	29(5	NUM
taxlaw-13766	316	9	)	)	PUNCT
taxlaw-13766	316	10	j.	j.	PROPN
taxlaw-13766	316	11	eur	eur	PROPN
taxlaw-13766	316	12	.	.	PUNCT
taxlaw-13766	317	1	pub	pub	NOUN
taxlaw-13766	317	2	.	.	PUNCT
taxlaw-13766	318	1	pol’y	pol’y	NOUN
taxlaw-13766	318	2	767	767	NUM
taxlaw-13766	318	3	,	,	PUNCT
taxlaw-13766	318	4	769	769	NUM
taxlaw-13766	318	5	(	(	PUNCT
taxlaw-13766	318	6	2022	2022	NUM
taxlaw-13766	318	7	)	)	PUNCT
taxlaw-13766	318	8	.	.	PUNCT
taxlaw-13766	319	1	87	87	NUM
taxlaw-13766	319	2	stantcheva	stantcheva	NOUN
taxlaw-13766	319	3	,	,	PUNCT
taxlaw-13766	319	4	supra	supra	PROPN
taxlaw-13766	319	5	note	note	PROPN
taxlaw-13766	319	6	84	84	NUM
taxlaw-13766	319	7	,	,	PUNCT
taxlaw-13766	319	8	at	at	ADP
taxlaw-13766	319	9	2346	2346	NUM
taxlaw-13766	319	10	.	.	PUNCT
taxlaw-13766	320	1	88	88	NUM
taxlaw-13766	320	2	i	i	PRON
taxlaw-13766	320	3	d.	d.	PROPN
taxlaw-13766	320	4	89	89	NUM
taxlaw-13766	320	5	hopkin	hopkin	PROPN
taxlaw-13766	320	6	,	,	PUNCT
taxlaw-13766	320	7	supra	supra	PROPN
taxlaw-13766	320	8	note	note	PROPN
taxlaw-13766	320	9	80	80	NUM
taxlaw-13766	320	10	,	,	PUNCT
taxlaw-13766	320	11	at	at	ADP
taxlaw-13766	320	12	10	10	NUM
taxlaw-13766	320	13	-	-	SYM
taxlaw-13766	320	14	11	11	NUM
taxlaw-13766	320	15	.	.	PUNCT
taxlaw-13766	320	16	https://thereader.mitpress.mit.edu/why-do-we-not-support-redistribution/	https://thereader.mitpress.mit.edu/why-do-we-not-support-redistribution/	PROPN
taxlaw-13766	320	17	https://thereader.mitpress.mit.edu/why-do-we-not-support-redistribution/	https://thereader.mitpress.mit.edu/why-do-we-not-support-redistribution/	PROPN
taxlaw-13766	320	18	100	100	NUM
taxlaw-13766	320	19	columbia	columbia	PROPN
taxlaw-13766	320	20	journal	journal	PROPN
taxlaw-13766	320	21	of	of	ADP
taxlaw-13766	320	22	tax	tax	NOUN
taxlaw-13766	320	23	law	law	NOUN
taxlaw-13766	320	24	[	[	X
taxlaw-13766	320	25	vol	vol	NOUN
taxlaw-13766	320	26	.	.	PUNCT
taxlaw-13766	321	1	16:2	16:2	NUM
taxlaw-13766	321	2	policy	policy	NOUN
taxlaw-13766	321	3	visions	vision	NOUN
taxlaw-13766	321	4	,	,	PUNCT
taxlaw-13766	321	5	leaving	leave	VERB
taxlaw-13766	321	6	the	the	DET
taxlaw-13766	321	7	nuts	nut	NOUN
taxlaw-13766	321	8	and	and	CCONJ
taxlaw-13766	321	9	bolts	bolt	NOUN
taxlaw-13766	321	10	of	of	ADP
taxlaw-13766	321	11	tax	tax	NOUN
taxlaw-13766	321	12	policy	policy	NOUN
taxlaw-13766	321	13	to	to	PART
taxlaw-13766	321	14	deemed	deem	VERB
taxlaw-13766	321	15	experts.90	experts.90	PROPN
taxlaw-13766	321	16	this	this	PRON
taxlaw-13766	321	17	can	can	AUX
taxlaw-13766	321	18	further	far	ADV
taxlaw-13766	321	19	inflate	inflate	VERB
taxlaw-13766	321	20	the	the	DET
taxlaw-13766	321	21	wealth	wealth	NOUN
taxlaw-13766	321	22	effect	effect	NOUN
taxlaw-13766	321	23	on	on	ADP
taxlaw-13766	321	24	politics	politic	NOUN
taxlaw-13766	321	25	,	,	PUNCT
taxlaw-13766	321	26	as	as	SCONJ
taxlaw-13766	321	27	lobbyist	lobbyist	NOUN
taxlaw-13766	321	28	groups	group	NOUN
taxlaw-13766	321	29	for	for	ADP
taxlaw-13766	321	30	corporations	corporation	NOUN
taxlaw-13766	321	31	and	and	CCONJ
taxlaw-13766	321	32	the	the	DET
taxlaw-13766	321	33	wealthy	wealthy	ADJ
taxlaw-13766	321	34	can	can	AUX
taxlaw-13766	321	35	take	take	VERB
taxlaw-13766	321	36	narrative	narrative	NOUN
taxlaw-13766	321	37	control	control	NOUN
taxlaw-13766	321	38	of	of	ADP
taxlaw-13766	321	39	tax	tax	NOUN
taxlaw-13766	321	40	policy.91	policy.91	NOUN
taxlaw-13766	321	41	3	3	NUM
taxlaw-13766	321	42	.	.	PUNCT
taxlaw-13766	321	43	finding	find	VERB
taxlaw-13766	321	44	space	space	NOUN
taxlaw-13766	321	45	for	for	ADP
taxlaw-13766	321	46	a	a	DET
taxlaw-13766	321	47	tax	tax	NOUN
taxlaw-13766	321	48	redistribution	redistribution	NOUN
taxlaw-13766	321	49	gap	gap	NOUN
taxlaw-13766	321	50	measure	measure	NOUN
taxlaw-13766	321	51	despite	despite	SCONJ
taxlaw-13766	321	52	potential	potential	ADJ
taxlaw-13766	321	53	public	public	ADJ
taxlaw-13766	321	54	or	or	CCONJ
taxlaw-13766	321	55	political	political	ADJ
taxlaw-13766	321	56	reticence	reticence	NOUN
taxlaw-13766	321	57	to	to	ADP
taxlaw-13766	321	58	frontline	frontline	NOUN
taxlaw-13766	321	59	redistribution	redistribution	NOUN
taxlaw-13766	321	60	,	,	PUNCT
taxlaw-13766	321	61	the	the	DET
taxlaw-13766	321	62	lack	lack	NOUN
taxlaw-13766	321	63	of	of	ADP
taxlaw-13766	321	64	a	a	DET
taxlaw-13766	321	65	tax	tax	NOUN
taxlaw-13766	321	66	redistribution	redistribution	NOUN
taxlaw-13766	321	67	gap	gap	NOUN
taxlaw-13766	321	68	measure	measure	NOUN
taxlaw-13766	321	69	is	be	AUX
taxlaw-13766	321	70	odd	odd	ADJ
taxlaw-13766	321	71	for	for	ADP
taxlaw-13766	321	72	at	at	ADV
taxlaw-13766	321	73	least	least	ADV
taxlaw-13766	321	74	two	two	NUM
taxlaw-13766	321	75	reasons	reason	NOUN
taxlaw-13766	321	76	.	.	PUNCT
taxlaw-13766	322	1	first	first	ADV
taxlaw-13766	322	2	,	,	PUNCT
taxlaw-13766	322	3	primary	primary	ADJ
taxlaw-13766	322	4	theories	theory	NOUN
taxlaw-13766	322	5	of	of	ADP
taxlaw-13766	322	6	distributive	distributive	ADJ
taxlaw-13766	322	7	justice	justice	NOUN
taxlaw-13766	322	8	agree	agree	VERB
taxlaw-13766	322	9	on	on	ADP
taxlaw-13766	322	10	the	the	DET
taxlaw-13766	322	11	importance	importance	NOUN
taxlaw-13766	322	12	of	of	ADP
taxlaw-13766	322	13	redistribution	redistribution	NOUN
taxlaw-13766	322	14	in	in	ADP
taxlaw-13766	322	15	a	a	DET
taxlaw-13766	322	16	well	well	ADV
taxlaw-13766	322	17	-	-	PUNCT
taxlaw-13766	322	18	functioning	function	VERB
taxlaw-13766	322	19	society	society	NOUN
taxlaw-13766	322	20	.	.	PUNCT
taxlaw-13766	323	1	92	92	NUM
taxlaw-13766	323	2	utilitarians	utilitarian	NOUN
taxlaw-13766	323	3	,	,	PUNCT
taxlaw-13766	323	4	who	who	PRON
taxlaw-13766	323	5	believe	believe	VERB
taxlaw-13766	323	6	“	"	PUNCT
taxlaw-13766	323	7	that	that	SCONJ
taxlaw-13766	323	8	the	the	DET
taxlaw-13766	323	9	morally	morally	ADV
taxlaw-13766	323	10	right	right	ADJ
taxlaw-13766	323	11	action	action	NOUN
taxlaw-13766	323	12	is	be	AUX
taxlaw-13766	323	13	the	the	DET
taxlaw-13766	323	14	action	action	NOUN
taxlaw-13766	323	15	that	that	PRON
taxlaw-13766	323	16	produces	produce	VERB
taxlaw-13766	323	17	the	the	DET
taxlaw-13766	323	18	most	most	ADV
taxlaw-13766	323	19	good,”93	good,”93	NOUN
taxlaw-13766	323	20	arrive	arrive	NOUN
taxlaw-13766	323	21	at	at	ADP
taxlaw-13766	323	22	a	a	DET
taxlaw-13766	323	23	redistributive	redistributive	ADJ
taxlaw-13766	323	24	mandate	mandate	NOUN
taxlaw-13766	323	25	from	from	ADP
taxlaw-13766	323	26	the	the	DET
taxlaw-13766	323	27	concept	concept	NOUN
taxlaw-13766	323	28	of	of	ADP
taxlaw-13766	323	29	diminishing	diminish	VERB
taxlaw-13766	323	30	marginal	marginal	ADJ
taxlaw-13766	323	31	utility	utility	NOUN
taxlaw-13766	323	32	,	,	PUNCT
taxlaw-13766	323	33	which	which	PRON
taxlaw-13766	323	34	concludes	conclude	VERB
taxlaw-13766	323	35	that	that	SCONJ
taxlaw-13766	323	36	“	"	PUNCT
taxlaw-13766	323	37	the	the	DET
taxlaw-13766	323	38	poorest	poor	ADJ
taxlaw-13766	323	39	households	household	NOUN
taxlaw-13766	323	40	,	,	PUNCT
taxlaw-13766	323	41	those	those	PRON
taxlaw-13766	323	42	in	in	ADP
taxlaw-13766	323	43	abject	abject	ADJ
taxlaw-13766	323	44	poverty	poverty	NOUN
taxlaw-13766	323	45	,	,	PUNCT
taxlaw-13766	323	46	will	will	AUX
taxlaw-13766	323	47	derive	derive	VERB
taxlaw-13766	323	48	much	much	ADV
taxlaw-13766	323	49	greater	great	ADJ
taxlaw-13766	323	50	utility	utility	NOUN
taxlaw-13766	323	51	from	from	ADP
taxlaw-13766	323	52	an	an	DET
taxlaw-13766	323	53	additional	additional	ADJ
taxlaw-13766	323	54	$	$	SYM
taxlaw-13766	323	55	1	1	NUM
taxlaw-13766	323	56	of	of	ADP
taxlaw-13766	323	57	income	income	NOUN
taxlaw-13766	323	58	compared	compare	VERB
taxlaw-13766	323	59	to	to	ADP
taxlaw-13766	323	60	better	well	ADJ
taxlaw-13766	323	61	-	-	PUNCT
taxlaw-13766	323	62	off	off	ADP
taxlaw-13766	323	63	households	household	NOUN
taxlaw-13766	323	64	,	,	PUNCT
taxlaw-13766	323	65	even	even	ADV
taxlaw-13766	323	66	those	those	PRON
taxlaw-13766	323	67	that	that	PRON
taxlaw-13766	323	68	are	be	AUX
taxlaw-13766	323	69	only	only	ADV
taxlaw-13766	323	70	slightly	slightly	ADV
taxlaw-13766	323	71	better	well	ADJ
taxlaw-13766	323	72	off	off	ADV
taxlaw-13766	323	73	.	.	PUNCT
taxlaw-13766	324	1	”94	”94	PROPN
taxlaw-13766	324	2	egalitarianism	egalitarianism	NOUN
taxlaw-13766	324	3	places	place	VERB
taxlaw-13766	324	4	special	special	ADJ
taxlaw-13766	324	5	concern	concern	NOUN
taxlaw-13766	324	6	on	on	ADP
taxlaw-13766	324	7	the	the	DET
taxlaw-13766	324	8	most	most	ADV
taxlaw-13766	324	9	marginalized	marginalize	VERB
taxlaw-13766	324	10	in	in	ADP
taxlaw-13766	324	11	society	society	NOUN
taxlaw-13766	324	12	,	,	PUNCT
taxlaw-13766	324	13	and	and	CCONJ
taxlaw-13766	324	14	in	in	ADP
taxlaw-13766	324	15	particular	particular	ADJ
taxlaw-13766	324	16	on	on	ADP
taxlaw-13766	324	17	the	the	DET
taxlaw-13766	324	18	difference	difference	NOUN
taxlaw-13766	324	19	in	in	ADP
taxlaw-13766	324	20	resources	resource	NOUN
taxlaw-13766	324	21	afforded	afford	VERB
taxlaw-13766	324	22	to	to	ADP
taxlaw-13766	324	23	those	those	DET
taxlaw-13766	324	24	people	people	NOUN
taxlaw-13766	324	25	vis	vis	X
taxlaw-13766	324	26	-	-	PUNCT
taxlaw-13766	324	27	a	a	X
taxlaw-13766	324	28	-	-	PUNCT
taxlaw-13766	324	29	vis	vis	X
taxlaw-13766	324	30	their	their	PRON
taxlaw-13766	324	31	better	well	ADJ
taxlaw-13766	324	32	-	-	PUNCT
taxlaw-13766	324	33	off	off	ADP
taxlaw-13766	324	34	peers	peer	NOUN
taxlaw-13766	324	35	;	;	PUNCT
taxlaw-13766	324	36	the	the	DET
taxlaw-13766	324	37	core	core	NOUN
taxlaw-13766	324	38	intuition	intuition	NOUN
taxlaw-13766	324	39	that	that	SCONJ
taxlaw-13766	324	40	“	"	PUNCT
taxlaw-13766	324	41	an	an	DET
taxlaw-13766	324	42	unequal	unequal	ADJ
taxlaw-13766	324	43	distribution	distribution	NOUN
taxlaw-13766	324	44	of	of	ADP
taxlaw-13766	324	45	resources	resource	NOUN
taxlaw-13766	324	46	is	be	AUX
taxlaw-13766	324	47	inherently	inherently	ADV
taxlaw-13766	324	48	suspect	suspect	ADJ
taxlaw-13766	324	49	”	"	PUNCT
taxlaw-13766	324	50	brings	bring	VERB
taxlaw-13766	324	51	the	the	DET
taxlaw-13766	324	52	theory	theory	NOUN
taxlaw-13766	324	53	to	to	ADP
taxlaw-13766	324	54	a	a	DET
taxlaw-13766	324	55	redistributive	redistributive	ADJ
taxlaw-13766	324	56	mandate	mandate	NOUN
taxlaw-13766	324	57	even	even	ADV
taxlaw-13766	324	58	more	more	ADV
taxlaw-13766	324	59	straightforwardly	straightforwardly	ADV
taxlaw-13766	324	60	than	than	ADP
taxlaw-13766	324	61	utilitarianism.95	utilitarianism.95	NOUN
taxlaw-13766	324	62	and	and	CCONJ
taxlaw-13766	324	63	while	while	SCONJ
taxlaw-13766	324	64	libertarianism	libertarianism	NOUN
taxlaw-13766	324	65	on	on	ADP
taxlaw-13766	324	66	its	its	PRON
taxlaw-13766	324	67	face	face	NOUN
taxlaw-13766	324	68	appears	appear	VERB
taxlaw-13766	324	69	to	to	PART
taxlaw-13766	324	70	accept	accept	VERB
taxlaw-13766	324	71	the	the	DET
taxlaw-13766	324	72	justness	justness	NOUN
taxlaw-13766	324	73	of	of	ADP
taxlaw-13766	324	74	market	market	NOUN
taxlaw-13766	324	75	distributions	distribution	NOUN
taxlaw-13766	324	76	,	,	PUNCT
taxlaw-13766	324	77	96	96	NUM
taxlaw-13766	324	78	libertarian	libertarian	ADJ
taxlaw-13766	324	79	theorists	theorist	NOUN
taxlaw-13766	324	80	often	often	ADV
taxlaw-13766	324	81	call	call	VERB
taxlaw-13766	324	82	for	for	ADP
taxlaw-13766	324	83	a	a	DET
taxlaw-13766	324	84	minimal	minimal	ADJ
taxlaw-13766	324	85	social	social	ADJ
taxlaw-13766	324	86	safety	safety	NOUN
taxlaw-13766	324	87	net	net	NOUN
taxlaw-13766	324	88	in	in	SCONJ
taxlaw-13766	324	89	order	order	NOUN
taxlaw-13766	324	90	to	to	PART
taxlaw-13766	324	91	reduce	reduce	VERB
taxlaw-13766	324	92	the	the	DET
taxlaw-13766	324	93	risk	risk	NOUN
taxlaw-13766	324	94	of	of	ADP
taxlaw-13766	324	95	“	"	PUNCT
taxlaw-13766	324	96	unjustified	unjustified	ADJ
taxlaw-13766	324	97	encroachment	encroachment	NOUN
taxlaw-13766	324	98	”	"	PUNCT
taxlaw-13766	324	99	towards	towards	ADP
taxlaw-13766	324	100	private	private	ADJ
taxlaw-13766	324	101	property.97	property.97	NOUN
taxlaw-13766	324	102	(	(	PUNCT
taxlaw-13766	324	103	indeed	indeed	ADV
taxlaw-13766	324	104	,	,	PUNCT
taxlaw-13766	324	105	this	this	DET
taxlaw-13766	324	106	reasoning	reasoning	NOUN
taxlaw-13766	324	107	infiltrated	infiltrate	VERB
taxlaw-13766	324	108	conservative	conservative	ADJ
taxlaw-13766	324	109	politics	politic	NOUN
taxlaw-13766	324	110	in	in	ADP
taxlaw-13766	324	111	the	the	DET
taxlaw-13766	324	112	1960	1960	NUM
taxlaw-13766	324	113	’s	’s	NOUN
taxlaw-13766	324	114	,	,	PUNCT
taxlaw-13766	324	115	with	with	ADP
taxlaw-13766	324	116	economist	economist	PROPN
taxlaw-13766	324	117	milton	milton	PROPN
taxlaw-13766	324	118	friedman	friedman	PROPN
taxlaw-13766	324	119	advocating	advocate	VERB
taxlaw-13766	324	120	for	for	ADP
taxlaw-13766	324	121	a	a	DET
taxlaw-13766	324	122	negative	negative	ADJ
taxlaw-13766	324	123	income	income	NOUN
taxlaw-13766	324	124	tax	tax	NOUN
taxlaw-13766	324	125	and	and	CCONJ
taxlaw-13766	324	126	president	president	PROPN
taxlaw-13766	324	127	nixon	nixon	PROPN
taxlaw-13766	324	128	incorporating	incorporate	VERB
taxlaw-13766	324	129	it	it	PRON
taxlaw-13766	324	130	into	into	ADP
taxlaw-13766	324	131	his	his	PRON
taxlaw-13766	324	132	family	family	NOUN
taxlaw-13766	324	133	assistance	assistance	NOUN
taxlaw-13766	324	134	plan.98	plan.98	NOUN
taxlaw-13766	324	135	)	)	PUNCT
taxlaw-13766	324	136	if	if	SCONJ
taxlaw-13766	324	137	redistribution	redistribution	NOUN
taxlaw-13766	324	138	is	be	AUX
taxlaw-13766	324	139	part	part	NOUN
taxlaw-13766	324	140	of	of	ADP
taxlaw-13766	324	141	any	any	DET
taxlaw-13766	324	142	distributive	distributive	ADJ
taxlaw-13766	324	143	justice	justice	NOUN
taxlaw-13766	324	144	mandate	mandate	NOUN
taxlaw-13766	324	145	,	,	PUNCT
taxlaw-13766	324	146	it	it	PRON
taxlaw-13766	324	147	should	should	AUX
taxlaw-13766	324	148	follow	follow	VERB
taxlaw-13766	324	149	that	that	SCONJ
taxlaw-13766	324	150	a	a	DET
taxlaw-13766	324	151	government	government	NOUN
taxlaw-13766	324	152	deploying	deploy	VERB
taxlaw-13766	324	153	redistribution	redistribution	NOUN
taxlaw-13766	324	154	should	should	AUX
taxlaw-13766	324	155	want	want	VERB
taxlaw-13766	324	156	to	to	PART
taxlaw-13766	324	157	know	know	VERB
taxlaw-13766	324	158	whether	whether	SCONJ
taxlaw-13766	324	159	its	its	PRON
taxlaw-13766	324	160	policies	policy	NOUN
taxlaw-13766	324	161	are	be	AUX
taxlaw-13766	324	162	operating	operate	VERB
taxlaw-13766	324	163	efficiently	efficiently	ADV
taxlaw-13766	324	164	and	and	CCONJ
taxlaw-13766	324	165	maximally	maximally	ADV
taxlaw-13766	324	166	.	.	PUNCT
taxlaw-13766	325	1	90	90	NUM
taxlaw-13766	325	2	fastenrath	fastenrath	NOUN
taxlaw-13766	325	3	et	et	PROPN
taxlaw-13766	325	4	al	al	PROPN
taxlaw-13766	325	5	.	.	PROPN
taxlaw-13766	325	6	,	,	PUNCT
taxlaw-13766	325	7	supra	supra	PROPN
taxlaw-13766	325	8	note	note	PROPN
taxlaw-13766	325	9	86	86	NUM
taxlaw-13766	325	10	,	,	PUNCT
taxlaw-13766	325	11	at	at	ADP
taxlaw-13766	325	12	768	768	NUM
taxlaw-13766	325	13	,	,	PUNCT
taxlaw-13766	325	14	772	772	NUM
taxlaw-13766	325	15	.	.	NOUN
taxlaw-13766	326	1	91	91	NUM
taxlaw-13766	327	1	i	i	PRON
taxlaw-13766	327	2	d.	d.	PROPN
taxlaw-13766	327	3	at	at	ADP
taxlaw-13766	327	4	774	774	NUM
taxlaw-13766	327	5	.	.	PUNCT
taxlaw-13766	328	1	92	92	NUM
taxlaw-13766	328	2	broadly	broadly	ADV
taxlaw-13766	328	3	,	,	PUNCT
taxlaw-13766	328	4	contemporary	contemporary	ADJ
taxlaw-13766	328	5	theories	theory	NOUN
taxlaw-13766	328	6	of	of	ADP
taxlaw-13766	328	7	distributive	distributive	ADJ
taxlaw-13766	328	8	justice	justice	NOUN
taxlaw-13766	328	9	fall	fall	VERB
taxlaw-13766	328	10	into	into	ADP
taxlaw-13766	328	11	three	three	NUM
taxlaw-13766	328	12	primary	primary	ADJ
taxlaw-13766	328	13	categories	category	NOUN
taxlaw-13766	328	14	:	:	PUNCT
taxlaw-13766	328	15	utilitarianism	utilitarianism	NOUN
taxlaw-13766	328	16	,	,	PUNCT
taxlaw-13766	328	17	egalitarianism	egalitarianism	NOUN
taxlaw-13766	328	18	,	,	PUNCT
taxlaw-13766	328	19	and	and	CCONJ
taxlaw-13766	328	20	libertarianism	libertarianism	NOUN
taxlaw-13766	328	21	.	.	PUNCT
taxlaw-13766	329	1	see	see	VERB
taxlaw-13766	329	2	,	,	PUNCT
taxlaw-13766	329	3	e.g.	e.g.	ADV
taxlaw-13766	329	4	joseph	joseph	PROPN
taxlaw-13766	329	5	bankman	bankman	PROPN
taxlaw-13766	329	6	&	&	CCONJ
taxlaw-13766	329	7	thomas	thomas	PROPN
taxlaw-13766	329	8	griffith	griffith	PROPN
taxlaw-13766	329	9	,	,	PUNCT
taxlaw-13766	329	10	social	social	ADJ
taxlaw-13766	329	11	welfare	welfare	NOUN
taxlaw-13766	329	12	and	and	CCONJ
taxlaw-13766	329	13	the	the	DET
taxlaw-13766	329	14	rate	rate	NOUN
taxlaw-13766	329	15	structure	structure	NOUN
taxlaw-13766	329	16	:	:	PUNCT
taxlaw-13766	329	17	a	a	DET
taxlaw-13766	329	18	new	new	ADJ
taxlaw-13766	329	19	look	look	NOUN
taxlaw-13766	329	20	at	at	ADP
taxlaw-13766	329	21	progressive	progressive	ADJ
taxlaw-13766	329	22	taxation	taxation	NOUN
taxlaw-13766	329	23	,	,	PUNCT
taxlaw-13766	329	24	75	75	NUM
taxlaw-13766	329	25	cal	cal	NOUN
taxlaw-13766	329	26	.	.	PUNCT
taxlaw-13766	330	1	l.	l.	PROPN
taxlaw-13766	330	2	rev	rev	PROPN
taxlaw-13766	330	3	.	.	PROPN
taxlaw-13766	330	4	1905	1905	NUM
taxlaw-13766	330	5	,	,	PUNCT
taxlaw-13766	330	6	1915	1915	NUM
taxlaw-13766	330	7	-	-	SYM
taxlaw-13766	330	8	16	16	NUM
taxlaw-13766	330	9	(	(	PUNCT
taxlaw-13766	330	10	1987	1987	NUM
taxlaw-13766	330	11	)	)	PUNCT
taxlaw-13766	330	12	(	(	PUNCT
taxlaw-13766	330	13	describing	describe	VERB
taxlaw-13766	330	14	the	the	DET
taxlaw-13766	330	15	difference	difference	NOUN
taxlaw-13766	330	16	between	between	ADP
taxlaw-13766	330	17	entitlement	entitlement	NOUN
taxlaw-13766	330	18	and	and	CCONJ
taxlaw-13766	330	19	welfarist	welfarist	NOUN
taxlaw-13766	330	20	theories	theory	NOUN
taxlaw-13766	330	21	of	of	ADP
taxlaw-13766	330	22	justice	justice	NOUN
taxlaw-13766	330	23	)	)	PUNCT
taxlaw-13766	330	24	.	.	PUNCT
taxlaw-13766	331	1	93	93	NUM
taxlaw-13766	331	2	julia	julia	PROPN
taxlaw-13766	331	3	driver	driver	PROPN
taxlaw-13766	331	4	,	,	PUNCT
taxlaw-13766	331	5	the	the	DET
taxlaw-13766	331	6	history	history	NOUN
taxlaw-13766	331	7	of	of	ADP
taxlaw-13766	331	8	utilitarianism	utilitarianism	NOUN
taxlaw-13766	331	9	,	,	PUNCT
taxlaw-13766	331	10	stanford	stanford	PROPN
taxlaw-13766	331	11	encyclopedia	encyclopedia	NOUN
taxlaw-13766	331	12	of	of	ADP
taxlaw-13766	331	13	philosophy	philosophy	NOUN
taxlaw-13766	331	14	(	(	PUNCT
taxlaw-13766	331	15	edward	edward	PROPN
taxlaw-13766	331	16	zalta	zalta	PROPN
taxlaw-13766	331	17	&	&	CCONJ
taxlaw-13766	331	18	uri	uri	PROPN
taxlaw-13766	331	19	nodelman	nodelman	PROPN
taxlaw-13766	331	20	eds	ed	NOUN
taxlaw-13766	331	21	.	.	PROPN
taxlaw-13766	331	22	,	,	PUNCT
taxlaw-13766	331	23	2014	2014	NUM
taxlaw-13766	331	24	)	)	PUNCT
taxlaw-13766	331	25	,	,	PUNCT
taxlaw-13766	331	26	https://plato.stanford.edu/entries/utilitarianism-history/	https://plato.stanford.edu/entries/utilitarianism-history/	PROPN
taxlaw-13766	331	27	[	[	X
taxlaw-13766	331	28	https://perma.cc/p9k9-hg8	https://perma.cc/p9k9-hg8	X
taxlaw-13766	331	29	m	m	NOUN
taxlaw-13766	331	30	]	]	X
taxlaw-13766	331	31	.	.	PUNCT
taxlaw-13766	332	1	94	94	NUM
taxlaw-13766	332	2	ariel	ariel	PROPN
taxlaw-13766	332	3	jurow	jurow	PROPN
taxlaw-13766	332	4	kleiman	kleiman	PROPN
taxlaw-13766	332	5	,	,	PUNCT
taxlaw-13766	332	6	low	low	ADJ
taxlaw-13766	332	7	-	-	PUNCT
taxlaw-13766	332	8	end	end	NOUN
taxlaw-13766	332	9	regressivity	regressivity	NOUN
taxlaw-13766	332	10	,	,	PUNCT
taxlaw-13766	332	11	72	72	NUM
taxlaw-13766	332	12	tax	tax	NOUN
taxlaw-13766	332	13	l.	l.	PROPN
taxlaw-13766	332	14	rev	rev	PROPN
taxlaw-13766	332	15	.	.	PROPN
taxlaw-13766	332	16	101	101	NUM
taxlaw-13766	332	17	,	,	PUNCT
taxlaw-13766	332	18	131	131	NUM
taxlaw-13766	332	19	(	(	PUNCT
taxlaw-13766	332	20	2018	2018	NUM
taxlaw-13766	332	21	)	)	PUNCT
taxlaw-13766	332	22	.	.	PUNCT
taxlaw-13766	333	1	see	see	VERB
taxlaw-13766	333	2	,	,	PUNCT
taxlaw-13766	333	3	e.g.	e.g.	ADV
taxlaw-13766	333	4	,	,	PUNCT
taxlaw-13766	333	5	sarah	sarah	PROPN
taxlaw-13766	333	6	b.	b.	PROPN
taxlaw-13766	333	7	lawsky	lawsky	PROPN
taxlaw-13766	333	8	,	,	PUNCT
taxlaw-13766	333	9	on	on	ADP
taxlaw-13766	333	10	the	the	DET
taxlaw-13766	333	11	edge	edge	NOUN
taxlaw-13766	333	12	:	:	PUNCT
taxlaw-13766	333	13	declining	decline	VERB
taxlaw-13766	333	14	marginal	marginal	ADJ
taxlaw-13766	333	15	utility	utility	NOUN
taxlaw-13766	333	16	and	and	CCONJ
taxlaw-13766	333	17	tax	tax	NOUN
taxlaw-13766	333	18	policy	policy	NOUN
taxlaw-13766	333	19	,	,	PUNCT
taxlaw-13766	333	20	95	95	NUM
taxlaw-13766	333	21	minn	minn	NOUN
taxlaw-13766	333	22	.	.	PUNCT
taxlaw-13766	334	1	l.	l.	PROPN
taxlaw-13766	334	2	rev	rev	PROPN
taxlaw-13766	334	3	.	.	PROPN
taxlaw-13766	334	4	904	904	NUM
taxlaw-13766	334	5	(	(	PUNCT
taxlaw-13766	334	6	2011	2011	NUM
taxlaw-13766	334	7	)	)	PUNCT
taxlaw-13766	334	8	.	.	PUNCT
taxlaw-13766	335	1	95	95	NUM
taxlaw-13766	335	2	kleiman	kleiman	NOUN
taxlaw-13766	335	3	,	,	PUNCT
taxlaw-13766	335	4	i	i	PROPN
taxlaw-13766	335	5	d.	d.	PROPN
taxlaw-13766	335	6	at	at	ADP
taxlaw-13766	335	7	110	110	NUM
taxlaw-13766	335	8	.	.	PUNCT
taxlaw-13766	336	1	96	96	NUM
taxlaw-13766	336	2	julian	julian	PROPN
taxlaw-13766	336	3	lamont	lamont	PROPN
taxlaw-13766	336	4	and	and	CCONJ
taxlaw-13766	336	5	christi	christi	PROPN
taxlaw-13766	336	6	favor	favor	VERB
taxlaw-13766	336	7	,	,	PUNCT
taxlaw-13766	336	8	distributive	distributive	ADJ
taxlaw-13766	336	9	justice	justice	NOUN
taxlaw-13766	336	10	,	,	PUNCT
taxlaw-13766	336	11	stanford	stanford	PROPN
taxlaw-13766	336	12	encyclopedia	encyclopedia	NOUN
taxlaw-13766	336	13	of	of	ADP
taxlaw-13766	336	14	philosophy	philosophy	NOUN
taxlaw-13766	336	15	(	(	PUNCT
taxlaw-13766	336	16	edward	edward	PROPN
taxlaw-13766	336	17	zalta	zalta	PROPN
taxlaw-13766	336	18	ed	ed	PROPN
taxlaw-13766	336	19	.	.	PROPN
taxlaw-13766	336	20	,	,	PUNCT
taxlaw-13766	336	21	2017	2017	NUM
taxlaw-13766	336	22	)	)	PUNCT
taxlaw-13766	336	23	,	,	PUNCT
taxlaw-13766	336	24	at	at	ADP
taxlaw-13766	336	25	https://plato.stanford.edu/entries/justice-distributive/.	https://plato.stanford.edu/entries/justice-distributive/.	PROPN
taxlaw-13766	336	26	97	97	NUM
taxlaw-13766	336	27	daniel	daniel	PROPN
taxlaw-13766	336	28	hemel	hemel	PROPN
taxlaw-13766	336	29	&	&	CCONJ
taxlaw-13766	336	30	miranda	miranda	PROPN
taxlaw-13766	336	31	perry	perry	PROPN
taxlaw-13766	336	32	fleischer	fleischer	PROPN
taxlaw-13766	336	33	,	,	PUNCT
taxlaw-13766	336	34	atlas	atlas	PROPN
taxlaw-13766	336	35	nods	nod	VERB
taxlaw-13766	336	36	:	:	PUNCT
taxlaw-13766	336	37	the	the	DET
taxlaw-13766	336	38	libertarian	libertarian	ADJ
taxlaw-13766	336	39	case	case	NOUN
taxlaw-13766	336	40	for	for	ADP
taxlaw-13766	336	41	a	a	DET
taxlaw-13766	336	42	basic	basic	ADJ
taxlaw-13766	336	43	income	income	NOUN
taxlaw-13766	336	44	,	,	PUNCT
taxlaw-13766	336	45	2017	2017	NUM
taxlaw-13766	336	46	wis	wis	NOUN
taxlaw-13766	336	47	.	.	PUNCT
taxlaw-13766	337	1	l.	l.	PROPN
taxlaw-13766	337	2	rev	rev	VERB
taxlaw-13766	337	3	1189	1189	NUM
taxlaw-13766	337	4	,	,	PUNCT
taxlaw-13766	337	5	1210	1210	NUM
taxlaw-13766	337	6	(	(	PUNCT
taxlaw-13766	337	7	2017	2017	NUM
taxlaw-13766	337	8	)	)	PUNCT
taxlaw-13766	337	9	(	(	PUNCT
taxlaw-13766	337	10	citing	cite	VERB
taxlaw-13766	337	11	eric	eric	PROPN
taxlaw-13766	337	12	mack	mack	PROPN
taxlaw-13766	337	13	,	,	PUNCT
taxlaw-13766	337	14	non	non	ADJ
taxlaw-13766	337	15	-	-	ADJ
taxlaw-13766	337	16	absolute	absolute	ADJ
taxlaw-13766	337	17	rights	right	NOUN
taxlaw-13766	337	18	and	and	CCONJ
taxlaw-13766	337	19	libertarian	libertarian	ADJ
taxlaw-13766	337	20	taxation	taxation	NOUN
taxlaw-13766	337	21	,	,	PUNCT
taxlaw-13766	337	22	23	23	NUM
taxlaw-13766	337	23	soc	soc	NOUN
taxlaw-13766	337	24	.	.	PUNCT
taxlaw-13766	338	1	phil	phil	PROPN
taxlaw-13766	338	2	.	.	PROPN
taxlaw-13766	339	1	&	&	CCONJ
taxlaw-13766	339	2	pol’y	pol’y	NOUN
taxlaw-13766	339	3	109	109	NUM
taxlaw-13766	339	4	,	,	PUNCT
taxlaw-13766	339	5	125	125	NUM
taxlaw-13766	339	6	,	,	PUNCT
taxlaw-13766	339	7	140	140	NUM
taxlaw-13766	339	8	(	(	PUNCT
taxlaw-13766	339	9	2006	2006	NUM
taxlaw-13766	339	10	)	)	PUNCT
taxlaw-13766	339	11	)	)	PUNCT
taxlaw-13766	339	12	.	.	PUNCT
taxlaw-13766	340	1	hemel	hemel	PROPN
taxlaw-13766	340	2	and	and	CCONJ
taxlaw-13766	340	3	miranda	miranda	PROPN
taxlaw-13766	340	4	fleischer	fleischer	PROPN
taxlaw-13766	340	5	push	push	VERB
taxlaw-13766	340	6	libertarian	libertarian	ADJ
taxlaw-13766	340	7	redistribution	redistribution	NOUN
taxlaw-13766	340	8	further	far	ADV
taxlaw-13766	340	9	by	by	ADP
taxlaw-13766	340	10	arguing	argue	VERB
taxlaw-13766	340	11	that	that	SCONJ
taxlaw-13766	340	12	it	it	PRON
taxlaw-13766	340	13	is	be	AUX
taxlaw-13766	340	14	necessary	necessary	ADJ
taxlaw-13766	340	15	to	to	PART
taxlaw-13766	340	16	justify	justify	VERB
taxlaw-13766	340	17	market	market	NOUN
taxlaw-13766	340	18	outcomes	outcome	NOUN
taxlaw-13766	340	19	in	in	ADP
taxlaw-13766	340	20	the	the	DET
taxlaw-13766	340	21	first	first	ADJ
taxlaw-13766	340	22	instance	instance	NOUN
taxlaw-13766	340	23	.	.	PUNCT
taxlaw-13766	341	1	i	i	PRON
taxlaw-13766	341	2	d.	d.	PROPN
taxlaw-13766	341	3	at	at	ADP
taxlaw-13766	341	4	1219	1219	NUM
taxlaw-13766	341	5	.	.	PUNCT
taxlaw-13766	342	1	98	98	NUM
taxlaw-13766	343	1	i	i	PRON
taxlaw-13766	343	2	d.	d.	PROPN
taxlaw-13766	343	3	at	at	ADP
taxlaw-13766	343	4	1198	1198	NUM
taxlaw-13766	343	5	.	.	PUNCT
taxlaw-13766	344	1	https://plato.stanford.edu/entries/utilitarianism-history/	https://plato.stanford.edu/entries/utilitarianism-history/	ADP
taxlaw-13766	344	2	https://plato.stanford.edu/entries/justice-distributive/	https://plato.stanford.edu/entries/justice-distributive/	PROPN
taxlaw-13766	344	3	2025	2025	NUM
taxlaw-13766	344	4	]	]	PUNCT
taxlaw-13766	344	5	the	the	DET
taxlaw-13766	344	6	tax	tax	NOUN
taxlaw-13766	344	7	redistribution	redistribution	NOUN
taxlaw-13766	344	8	gap	gap	NOUN
taxlaw-13766	344	9	101	101	NUM
taxlaw-13766	344	10	second	second	ADJ
taxlaw-13766	344	11	,	,	PUNCT
taxlaw-13766	344	12	and	and	CCONJ
taxlaw-13766	344	13	unsurprisingly	unsurprisingly	ADV
taxlaw-13766	344	14	given	give	VERB
taxlaw-13766	344	15	the	the	DET
taxlaw-13766	344	16	first	first	ADJ
taxlaw-13766	344	17	,	,	PUNCT
taxlaw-13766	344	18	the	the	DET
taxlaw-13766	344	19	tax	tax	NOUN
taxlaw-13766	344	20	code	code	NOUN
taxlaw-13766	344	21	already	already	ADV
taxlaw-13766	344	22	deploys	deploy	VERB
taxlaw-13766	344	23	significant	significant	ADJ
taxlaw-13766	344	24	amounts	amount	NOUN
taxlaw-13766	344	25	of	of	ADP
taxlaw-13766	344	26	redistribution	redistribution	NOUN
taxlaw-13766	344	27	,	,	PUNCT
taxlaw-13766	344	28	both	both	CCONJ
taxlaw-13766	344	29	through	through	ADP
taxlaw-13766	344	30	direct	direct	ADJ
taxlaw-13766	344	31	cash	cash	NOUN
taxlaw-13766	344	32	transfers	transfer	NOUN
taxlaw-13766	344	33	and	and	CCONJ
taxlaw-13766	344	34	through	through	ADP
taxlaw-13766	344	35	its	its	PRON
taxlaw-13766	344	36	progressive	progressive	ADJ
taxlaw-13766	344	37	curve.99	curve.99	NOUN
taxlaw-13766	344	38	as	as	SCONJ
taxlaw-13766	344	39	blum	blum	PROPN
taxlaw-13766	344	40	and	and	CCONJ
taxlaw-13766	344	41	kalven	kalven	PROPN
taxlaw-13766	344	42	,	,	PUNCT
taxlaw-13766	344	43	jr	jr	PROPN
taxlaw-13766	344	44	.	.	PROPN
taxlaw-13766	344	45	point	point	NOUN
taxlaw-13766	344	46	out	out	ADP
taxlaw-13766	344	47	,	,	PUNCT
taxlaw-13766	344	48	“	"	PUNCT
taxlaw-13766	344	49	[	[	X
taxlaw-13766	344	50	t]here	t]here	NOUN
taxlaw-13766	344	51	are	be	AUX
taxlaw-13766	344	52	not	not	PART
taxlaw-13766	344	53	so	so	ADV
taxlaw-13766	344	54	many	many	ADJ
taxlaw-13766	344	55	methods	method	NOUN
taxlaw-13766	344	56	of	of	ADP
taxlaw-13766	344	57	accomplishing	accomplish	VERB
taxlaw-13766	344	58	peaceful	peaceful	ADJ
taxlaw-13766	344	59	redistribution	redistribution	NOUN
taxlaw-13766	344	60	.	.	PUNCT
taxlaw-13766	345	1	”100	”100	PUNCT
taxlaw-13766	346	1	for	for	ADP
taxlaw-13766	346	2	many	many	ADJ
taxlaw-13766	346	3	economists	economist	NOUN
taxlaw-13766	346	4	and	and	CCONJ
taxlaw-13766	346	5	legal	legal	ADJ
taxlaw-13766	346	6	scholars	scholar	NOUN
taxlaw-13766	346	7	asking	ask	VERB
taxlaw-13766	346	8	how	how	SCONJ
taxlaw-13766	346	9	a	a	DET
taxlaw-13766	346	10	government	government	NOUN
taxlaw-13766	346	11	interested	interested	ADJ
taxlaw-13766	346	12	in	in	ADP
taxlaw-13766	346	13	pursuing	pursue	VERB
taxlaw-13766	346	14	rich	rich	ADJ
taxlaw-13766	346	15	-	-	PUNCT
taxlaw-13766	346	16	to	to	ADP
taxlaw-13766	346	17	-	-	PUNCT
taxlaw-13766	346	18	poor	poor	ADJ
taxlaw-13766	346	19	distribution	distribution	NOUN
taxlaw-13766	346	20	might	might	AUX
taxlaw-13766	346	21	utilize	utilize	VERB
taxlaw-13766	346	22	its	its	PRON
taxlaw-13766	346	23	power	power	NOUN
taxlaw-13766	346	24	to	to	PART
taxlaw-13766	346	25	do	do	AUX
taxlaw-13766	346	26	so	so	ADV
taxlaw-13766	346	27	,	,	PUNCT
taxlaw-13766	346	28	the	the	DET
taxlaw-13766	346	29	answer	answer	NOUN
taxlaw-13766	346	30	is	be	AUX
taxlaw-13766	346	31	simple	simple	ADJ
taxlaw-13766	346	32	:	:	PUNCT
taxlaw-13766	346	33	taxation	taxation	NOUN
taxlaw-13766	346	34	.	.	PUNCT
taxlaw-13766	347	1	welfare	welfare	NOUN
taxlaw-13766	347	2	economics	economics	PROPN
taxlaw-13766	347	3	theory	theory	NOUN
taxlaw-13766	347	4	places	place	VERB
taxlaw-13766	347	5	redistribution	redistribution	NOUN
taxlaw-13766	347	6	squarely	squarely	ADV
taxlaw-13766	347	7	in	in	ADP
taxlaw-13766	347	8	the	the	DET
taxlaw-13766	347	9	realm	realm	NOUN
taxlaw-13766	347	10	of	of	ADP
taxlaw-13766	347	11	tax	tax	NOUN
taxlaw-13766	347	12	,	,	PUNCT
taxlaw-13766	347	13	with	with	ADP
taxlaw-13766	347	14	other	other	ADJ
taxlaw-13766	347	15	laws	law	NOUN
taxlaw-13766	347	16	organized	organize	VERB
taxlaw-13766	347	17	around	around	ADP
taxlaw-13766	347	18	principles	principle	NOUN
taxlaw-13766	347	19	of	of	ADP
taxlaw-13766	347	20	efficiency.101	efficiency.101	PROPN
taxlaw-13766	347	21	this	this	PRON
taxlaw-13766	347	22	is	be	AUX
taxlaw-13766	347	23	because	because	SCONJ
taxlaw-13766	347	24	taxation	taxation	NOUN
taxlaw-13766	347	25	’s	’s	PART
taxlaw-13766	347	26	inherent	inherent	ADJ
taxlaw-13766	347	27	relationship	relationship	NOUN
taxlaw-13766	347	28	to	to	ADP
taxlaw-13766	347	29	distribution	distribution	NOUN
taxlaw-13766	347	30	gives	give	VERB
taxlaw-13766	347	31	it	it	PRON
taxlaw-13766	347	32	an	an	DET
taxlaw-13766	347	33	edge	edge	NOUN
taxlaw-13766	347	34	over	over	ADP
taxlaw-13766	347	35	other	other	ADJ
taxlaw-13766	347	36	potential	potential	ADJ
taxlaw-13766	347	37	methods	method	NOUN
taxlaw-13766	347	38	for	for	ADP
taxlaw-13766	347	39	redistribution	redistribution	NOUN
taxlaw-13766	347	40	.	.	PUNCT
taxlaw-13766	348	1	louis	louis	PROPN
taxlaw-13766	348	2	kaplow	kaplow	PROPN
taxlaw-13766	348	3	and	and	CCONJ
taxlaw-13766	348	4	steven	steven	PROPN
taxlaw-13766	348	5	shavell	shavell	PROPN
taxlaw-13766	348	6	provide	provide	VERB
taxlaw-13766	348	7	the	the	DET
taxlaw-13766	348	8	primary	primary	ADJ
taxlaw-13766	348	9	analysis	analysis	NOUN
taxlaw-13766	348	10	:	:	PUNCT
taxlaw-13766	348	11	“	"	PUNCT
taxlaw-13766	348	12	[	[	X
taxlaw-13766	348	13	u]sing	u]se	VERB
taxlaw-13766	348	14	legal	legal	ADJ
taxlaw-13766	348	15	rules	rule	NOUN
taxlaw-13766	348	16	to	to	PART
taxlaw-13766	348	17	redistribute	redistribute	VERB
taxlaw-13766	348	18	income	income	NOUN
taxlaw-13766	348	19	distorts	distort	VERB
taxlaw-13766	348	20	work	work	NOUN
taxlaw-13766	348	21	incentives	incentive	NOUN
taxlaw-13766	348	22	fully	fully	ADV
taxlaw-13766	348	23	as	as	ADV
taxlaw-13766	348	24	much	much	ADJ
taxlaw-13766	348	25	as	as	ADP
taxlaw-13766	348	26	the	the	DET
taxlaw-13766	348	27	income	income	NOUN
taxlaw-13766	348	28	tax	tax	NOUN
taxlaw-13766	348	29	system	system	NOUN
taxlaw-13766	348	30	—	—	PUNCT
taxlaw-13766	348	31	because	because	SCONJ
taxlaw-13766	348	32	the	the	DET
taxlaw-13766	348	33	distortion	distortion	NOUN
taxlaw-13766	348	34	is	be	AUX
taxlaw-13766	348	35	caused	cause	VERB
taxlaw-13766	348	36	by	by	ADP
taxlaw-13766	348	37	the	the	DET
taxlaw-13766	348	38	redistribution	redistribution	NOUN
taxlaw-13766	348	39	itself	itself	PRON
taxlaw-13766	348	40	—	—	PUNCT
taxlaw-13766	348	41	and	and	CCONJ
taxlaw-13766	348	42	also	also	ADV
taxlaw-13766	348	43	creates	create	VERB
taxlaw-13766	348	44	inefficiencies	inefficiency	NOUN
taxlaw-13766	348	45	in	in	ADP
taxlaw-13766	348	46	the	the	DET
taxlaw-13766	348	47	activities	activity	NOUN
taxlaw-13766	348	48	regulated	regulate	VERB
taxlaw-13766	348	49	by	by	ADP
taxlaw-13766	348	50	the	the	DET
taxlaw-13766	348	51	legal	legal	ADJ
taxlaw-13766	348	52	rules	rule	NOUN
taxlaw-13766	348	53	.	.	PUNCT
taxlaw-13766	349	1	”102	”102	PROPN
taxlaw-13766	350	1	based	base	VERB
taxlaw-13766	350	2	on	on	ADP
taxlaw-13766	350	3	this	this	DET
taxlaw-13766	350	4	concept	concept	NOUN
taxlaw-13766	350	5	of	of	ADP
taxlaw-13766	350	6	“	"	PUNCT
taxlaw-13766	350	7	double	double	ADJ
taxlaw-13766	350	8	-	-	PUNCT
taxlaw-13766	350	9	distortion	distortion	NOUN
taxlaw-13766	350	10	,	,	PUNCT
taxlaw-13766	350	11	”	"	PUNCT
taxlaw-13766	350	12	they	they	PRON
taxlaw-13766	350	13	suggest	suggest	VERB
taxlaw-13766	350	14	that	that	SCONJ
taxlaw-13766	350	15	every	every	DET
taxlaw-13766	350	16	non	non	ADJ
taxlaw-13766	350	17	-	-	ADJ
taxlaw-13766	350	18	tax	tax	ADJ
taxlaw-13766	350	19	redistributive	redistributive	ADJ
taxlaw-13766	350	20	is	be	AUX
taxlaw-13766	350	21	dominated	dominate	VERB
taxlaw-13766	350	22	by	by	ADP
taxlaw-13766	350	23	a	a	DET
taxlaw-13766	350	24	parallel	parallel	ADJ
taxlaw-13766	350	25	tax	tax	NOUN
taxlaw-13766	350	26	scheme	scheme	NOUN
taxlaw-13766	350	27	:	:	PUNCT
taxlaw-13766	350	28	“	"	PUNCT
taxlaw-13766	350	29	[	[	X
taxlaw-13766	350	30	e]ven	e]ven	NOUN
taxlaw-13766	350	31	though	though	SCONJ
taxlaw-13766	350	32	the	the	DET
taxlaw-13766	350	33	income	income	NOUN
taxlaw-13766	350	34	tax	tax	NOUN
taxlaw-13766	350	35	distorts	distort	VERB
taxlaw-13766	350	36	work	work	NOUN
taxlaw-13766	350	37	incentives	incentive	NOUN
taxlaw-13766	350	38	,	,	PUNCT
taxlaw-13766	350	39	any	any	DET
taxlaw-13766	350	40	regime	regime	NOUN
taxlaw-13766	350	41	with	with	ADP
taxlaw-13766	350	42	an	an	DET
taxlaw-13766	350	43	inefficient	inefficient	ADJ
taxlaw-13766	350	44	legal	legal	ADJ
taxlaw-13766	350	45	rule	rule	NOUN
taxlaw-13766	350	46	can	can	AUX
taxlaw-13766	350	47	be	be	AUX
taxlaw-13766	350	48	replaced	replace	VERB
taxlaw-13766	350	49	by	by	ADP
taxlaw-13766	350	50	a	a	DET
taxlaw-13766	350	51	regime	regime	NOUN
taxlaw-13766	350	52	with	with	ADP
taxlaw-13766	350	53	an	an	DET
taxlaw-13766	350	54	efficient	efficient	ADJ
taxlaw-13766	350	55	legal	legal	ADJ
taxlaw-13766	350	56	rule	rule	NOUN
taxlaw-13766	350	57	and	and	CCONJ
taxlaw-13766	350	58	a	a	DET
taxlaw-13766	350	59	modified	modify	VERB
taxlaw-13766	350	60	income	income	NOUN
taxlaw-13766	350	61	tax	tax	NOUN
taxlaw-13766	350	62	system	system	NOUN
taxlaw-13766	350	63	designed	design	VERB
taxlaw-13766	350	64	so	so	SCONJ
taxlaw-13766	350	65	that	that	SCONJ
taxlaw-13766	350	66	every	every	DET
taxlaw-13766	350	67	person	person	NOUN
taxlaw-13766	350	68	is	be	AUX
taxlaw-13766	350	69	made	make	VERB
taxlaw-13766	350	70	better	well	ADJ
taxlaw-13766	350	71	off	off	ADP
taxlaw-13766	350	72	.	.	PUNCT
taxlaw-13766	350	73	”103	”103	PUNCT
taxlaw-13766	351	1	kaplow	kaplow	NOUN
taxlaw-13766	351	2	and	and	CCONJ
taxlaw-13766	351	3	shavell	shavell	NOUN
taxlaw-13766	351	4	also	also	ADV
taxlaw-13766	351	5	note	note	VERB
taxlaw-13766	351	6	an	an	DET
taxlaw-13766	351	7	additional	additional	ADJ
taxlaw-13766	351	8	reason	reason	NOUN
taxlaw-13766	351	9	why	why	SCONJ
taxlaw-13766	351	10	tax	tax	NOUN
taxlaw-13766	351	11	is	be	AUX
taxlaw-13766	351	12	superior	superior	ADJ
taxlaw-13766	351	13	to	to	ADP
taxlaw-13766	351	14	other	other	ADJ
taxlaw-13766	351	15	legal	legal	ADJ
taxlaw-13766	351	16	regimes	regime	NOUN
taxlaw-13766	351	17	for	for	ADP
taxlaw-13766	351	18	effectuating	effectuate	VERB
taxlaw-13766	351	19	redistribution	redistribution	NOUN
taxlaw-13766	351	20	:	:	PUNCT
taxlaw-13766	351	21	“	"	PUNCT
taxlaw-13766	351	22	[	[	X
taxlaw-13766	351	23	t]he	t]he	ADJ
taxlaw-13766	351	24	income	income	NOUN
taxlaw-13766	351	25	tax	tax	NOUN
taxlaw-13766	351	26	system	system	NOUN
taxlaw-13766	351	27	(	(	PUNCT
taxlaw-13766	351	28	including	include	VERB
taxlaw-13766	351	29	transfer	transfer	NOUN
taxlaw-13766	351	30	programs	program	NOUN
taxlaw-13766	351	31	)	)	PUNCT
taxlaw-13766	351	32	can	can	AUX
taxlaw-13766	351	33	redistribute	redistribute	VERB
taxlaw-13766	351	34	from	from	ADP
taxlaw-13766	351	35	all	all	DET
taxlaw-13766	351	36	the	the	DET
taxlaw-13766	351	37	rich	rich	ADJ
taxlaw-13766	351	38	to	to	ADP
taxlaw-13766	351	39	all	all	DET
taxlaw-13766	351	40	the	the	DET
taxlaw-13766	351	41	poor	poor	ADJ
taxlaw-13766	351	42	,	,	PUNCT
taxlaw-13766	351	43	whereas	whereas	SCONJ
taxlaw-13766	351	44	legal	legal	ADJ
taxlaw-13766	351	45	rules	rule	NOUN
taxlaw-13766	351	46	have	have	VERB
taxlaw-13766	351	47	substantially	substantially	ADV
taxlaw-13766	351	48	less	less	ADV
taxlaw-13766	351	49	redistributive	redistributive	ADJ
taxlaw-13766	351	50	potential	potential	NOUN
taxlaw-13766	351	51	.	.	PUNCT
taxlaw-13766	351	52	”104	”104	PUNCT
taxlaw-13766	352	1	this	this	PRON
taxlaw-13766	352	2	is	be	AUX
taxlaw-13766	352	3	for	for	ADP
taxlaw-13766	352	4	two	two	NUM
taxlaw-13766	352	5	reasons	reason	NOUN
taxlaw-13766	352	6	:	:	PUNCT
taxlaw-13766	352	7	first	first	ADJ
taxlaw-13766	352	8	,	,	PUNCT
taxlaw-13766	352	9	non	non	ADJ
taxlaw-13766	352	10	-	-	ADJ
taxlaw-13766	352	11	tax	tax	ADJ
taxlaw-13766	352	12	legal	legal	ADJ
taxlaw-13766	352	13	rules	rule	NOUN
taxlaw-13766	352	14	seeking	seek	VERB
taxlaw-13766	352	15	to	to	PART
taxlaw-13766	352	16	redistribute	redistribute	VERB
taxlaw-13766	352	17	will	will	AUX
taxlaw-13766	352	18	result	result	VERB
taxlaw-13766	352	19	in	in	ADP
taxlaw-13766	352	20	contracted	contract	VERB
taxlaw-13766	352	21	99	99	NUM
taxlaw-13766	352	22	see	see	NOUN
taxlaw-13766	352	23	infra	infra	NOUN
taxlaw-13766	352	24	part	part	NOUN
taxlaw-13766	352	25	ii.b	ii.b	NOUN
taxlaw-13766	352	26	.	.	PROPN
taxlaw-13766	353	1	100	100	NUM
taxlaw-13766	353	2	walter	walter	PROPN
taxlaw-13766	353	3	blum	blum	PROPN
taxlaw-13766	353	4	&	&	CCONJ
taxlaw-13766	353	5	harry	harry	PROPN
taxlaw-13766	353	6	kalven	kalven	PROPN
taxlaw-13766	353	7	,	,	PUNCT
taxlaw-13766	353	8	jr	jr	PROPN
taxlaw-13766	353	9	.	.	PROPN
taxlaw-13766	353	10	,	,	PUNCT
taxlaw-13766	353	11	the	the	DET
taxlaw-13766	353	12	uneasy	uneasy	ADJ
taxlaw-13766	353	13	case	case	NOUN
taxlaw-13766	353	14	for	for	ADP
taxlaw-13766	353	15	progressive	progressive	ADJ
taxlaw-13766	353	16	taxation	taxation	NOUN
taxlaw-13766	353	17	,	,	PUNCT
taxlaw-13766	353	18	19	19	NUM
taxlaw-13766	353	19	u.	u.	NOUN
taxlaw-13766	353	20	chi	chi	PROPN
taxlaw-13766	353	21	.	.	PUNCT
taxlaw-13766	354	1	l.	l.	PROPN
taxlaw-13766	354	2	rev	rev	PROPN
taxlaw-13766	354	3	.	.	PROPN
taxlaw-13766	355	1	415	415	NUM
taxlaw-13766	355	2	,	,	PUNCT
taxlaw-13766	355	3	487	487	NUM
taxlaw-13766	355	4	(	(	PUNCT
taxlaw-13766	355	5	1952	1952	NUM
taxlaw-13766	355	6	)	)	PUNCT
taxlaw-13766	355	7	.	.	PUNCT
taxlaw-13766	356	1	101	101	NUM
taxlaw-13766	356	2	edward	edward	PROPN
taxlaw-13766	356	3	mccaffery	mccaffery	PROPN
taxlaw-13766	356	4	&	&	CCONJ
taxlaw-13766	356	5	jonathan	jonathan	PROPN
taxlaw-13766	356	6	baron	baron	PROPN
taxlaw-13766	356	7	,	,	PUNCT
taxlaw-13766	356	8	the	the	DET
taxlaw-13766	356	9	political	political	ADJ
taxlaw-13766	356	10	psychology	psychology	NOUN
taxlaw-13766	356	11	of	of	ADP
taxlaw-13766	356	12	redistribution	redistribution	NOUN
taxlaw-13766	356	13	,	,	PUNCT
taxlaw-13766	356	14	52	52	NUM
taxlaw-13766	356	15	ucla	ucla	NOUN
taxlaw-13766	356	16	l.	l.	PROPN
taxlaw-13766	356	17	rev	rev	PROPN
taxlaw-13766	356	18	.	.	PROPN
taxlaw-13766	356	19	1745	1745	NUM
taxlaw-13766	356	20	(	(	PUNCT
taxlaw-13766	356	21	2005	2005	NUM
taxlaw-13766	356	22	)	)	PUNCT
taxlaw-13766	356	23	(	(	PUNCT
taxlaw-13766	356	24	primarily	primarily	ADV
taxlaw-13766	356	25	citing	cite	VERB
taxlaw-13766	356	26	work	work	NOUN
taxlaw-13766	356	27	by	by	ADP
taxlaw-13766	356	28	kaplow	kaplow	NOUN
taxlaw-13766	356	29	and	and	CCONJ
taxlaw-13766	356	30	shavell	shavell	PROPN
taxlaw-13766	356	31	)	)	PUNCT
taxlaw-13766	356	32	.	.	PUNCT
taxlaw-13766	357	1	see	see	VERB
taxlaw-13766	357	2	also	also	ADV
taxlaw-13766	357	3	jeremy	jeremy	PROPN
taxlaw-13766	357	4	bearer	bearer	PROPN
taxlaw-13766	357	5	-	-	PUNCT
taxlaw-13766	357	6	friend	friend	NOUN
taxlaw-13766	357	7	et	et	PROPN
taxlaw-13766	357	8	al	al	PROPN
taxlaw-13766	357	9	.	.	PROPN
taxlaw-13766	357	10	,	,	PUNCT
taxlaw-13766	357	11	taxation	taxation	NOUN
taxlaw-13766	357	12	and	and	CCONJ
taxlaw-13766	357	13	law	law	NOUN
taxlaw-13766	357	14	and	and	CCONJ
taxlaw-13766	357	15	political	political	ADJ
taxlaw-13766	357	16	economy	economy	NOUN
taxlaw-13766	357	17	,	,	PUNCT
taxlaw-13766	357	18	83	83	NUM
taxlaw-13766	357	19	ohio	ohio	PROPN
taxlaw-13766	357	20	st	st	PROPN
taxlaw-13766	357	21	.	.	PROPN
taxlaw-13766	357	22	l.j	l.j	PROPN
taxlaw-13766	357	23	.	.	PROPN
taxlaw-13766	357	24	472	472	NUM
taxlaw-13766	357	25	,	,	PUNCT
taxlaw-13766	357	26	479	479	NUM
taxlaw-13766	357	27	(	(	PUNCT
taxlaw-13766	357	28	2022	2022	NUM
taxlaw-13766	357	29	)	)	PUNCT
taxlaw-13766	357	30	;	;	PUNCT
taxlaw-13766	357	31	kyle	kyle	PROPN
taxlaw-13766	357	32	logue	logue	PROPN
taxlaw-13766	357	33	&	&	CCONJ
taxlaw-13766	357	34	ronen	ronen	PROPN
taxlaw-13766	357	35	avraham	avraham	PROPN
taxlaw-13766	357	36	,	,	PUNCT
taxlaw-13766	357	37	redistribution	redistribution	NOUN
taxlaw-13766	357	38	optimally	optimally	ADV
taxlaw-13766	357	39	:	:	PUNCT
taxlaw-13766	357	40	of	of	ADP
taxlaw-13766	357	41	tax	tax	NOUN
taxlaw-13766	357	42	rules	rule	NOUN
taxlaw-13766	357	43	,	,	PUNCT
taxlaw-13766	357	44	legal	legal	ADJ
taxlaw-13766	357	45	rules	rule	NOUN
taxlaw-13766	357	46	,	,	PUNCT
taxlaw-13766	357	47	and	and	CCONJ
taxlaw-13766	357	48	insurance	insurance	NOUN
taxlaw-13766	357	49	,	,	PUNCT
taxlaw-13766	357	50	56	56	NUM
taxlaw-13766	357	51	tax	tax	NOUN
taxlaw-13766	357	52	l.	l.	PROPN
taxlaw-13766	357	53	rev	rev	PROPN
taxlaw-13766	357	54	.	.	PROPN
taxlaw-13766	357	55	157	157	NUM
taxlaw-13766	357	56	,	,	PUNCT
taxlaw-13766	357	57	158	158	NUM
taxlaw-13766	357	58	(	(	PUNCT
taxlaw-13766	357	59	2003	2003	NUM
taxlaw-13766	357	60	)	)	PUNCT
taxlaw-13766	357	61	(	(	PUNCT
taxlaw-13766	357	62	making	make	VERB
taxlaw-13766	357	63	“	"	PUNCT
taxlaw-13766	357	64	the	the	DET
taxlaw-13766	357	65	safe	safe	ADJ
taxlaw-13766	357	66	bet	bet	NOUN
taxlaw-13766	357	67	that	that	SCONJ
taxlaw-13766	357	68	a	a	DET
taxlaw-13766	357	69	majority	majority	NOUN
taxlaw-13766	357	70	of	of	ADP
taxlaw-13766	357	71	legal	legal	ADJ
taxlaw-13766	357	72	economists	economist	NOUN
taxlaw-13766	357	73	hold	hold	VERB
taxlaw-13766	357	74	the	the	DET
taxlaw-13766	357	75	following	follow	VERB
taxlaw-13766	357	76	view	view	NOUN
taxlaw-13766	357	77	:	:	PUNCT
taxlaw-13766	357	78	whatever	whatever	DET
taxlaw-13766	357	79	amount	amount	NOUN
taxlaw-13766	357	80	of	of	ADP
taxlaw-13766	357	81	redistribution	redistribution	NOUN
taxlaw-13766	357	82	is	be	AUX
taxlaw-13766	357	83	deemed	deem	VERB
taxlaw-13766	357	84	appropriate	appropriate	ADJ
taxlaw-13766	357	85	or	or	CCONJ
taxlaw-13766	357	86	desirable	desirable	ADJ
taxlaw-13766	357	87	,	,	PUNCT
taxlaw-13766	357	88	the	the	DET
taxlaw-13766	357	89	exclusive	exclusive	ADJ
taxlaw-13766	357	90	policy	policy	NOUN
taxlaw-13766	357	91	tool	tool	NOUN
taxlaw-13766	357	92	for	for	ADP
taxlaw-13766	357	93	redistributing	redistribute	VERB
taxlaw-13766	357	94	to	to	PART
taxlaw-13766	357	95	reduce	reduce	VERB
taxlaw-13766	357	96	income	income	NOUN
taxlaw-13766	357	97	or	or	CCONJ
taxlaw-13766	357	98	wealth	wealth	NOUN
taxlaw-13766	357	99	inequality	inequality	NOUN
taxlaw-13766	357	100	should	should	AUX
taxlaw-13766	357	101	always	always	ADV
taxlaw-13766	357	102	be	be	AUX
taxlaw-13766	357	103	the	the	DET
taxlaw-13766	357	104	tax	tax	NOUN
taxlaw-13766	357	105	-	-	PUNCT
taxlaw-13766	357	106	and	and	CCONJ
taxlaw-13766	357	107	-	-	PUNCT
taxlaw-13766	357	108	transfer	transfer	NOUN
taxlaw-13766	357	109	system	system	NOUN
taxlaw-13766	357	110	.	.	PUNCT
taxlaw-13766	357	111	”	"	PUNCT
taxlaw-13766	357	112	)	)	PUNCT
taxlaw-13766	357	113	.	.	PUNCT
taxlaw-13766	358	1	102	102	NUM
taxlaw-13766	358	2	louis	louis	PROPN
taxlaw-13766	358	3	kaplow	kaplow	PROPN
taxlaw-13766	358	4	&	&	CCONJ
taxlaw-13766	358	5	steven	steven	PROPN
taxlaw-13766	358	6	shavell	shavell	PROPN
taxlaw-13766	358	7	,	,	PUNCT
taxlaw-13766	358	8	why	why	SCONJ
taxlaw-13766	358	9	the	the	DET
taxlaw-13766	358	10	legal	legal	ADJ
taxlaw-13766	358	11	system	system	NOUN
taxlaw-13766	358	12	is	be	AUX
taxlaw-13766	358	13	less	less	ADV
taxlaw-13766	358	14	efficient	efficient	ADJ
taxlaw-13766	358	15	than	than	ADP
taxlaw-13766	358	16	the	the	DET
taxlaw-13766	358	17	income	income	NOUN
taxlaw-13766	358	18	tax	tax	NOUN
taxlaw-13766	358	19	in	in	ADP
taxlaw-13766	358	20	redistributing	redistribute	VERB
taxlaw-13766	358	21	income	income	NOUN
taxlaw-13766	358	22	,	,	PUNCT
taxlaw-13766	358	23	23	23	NUM
taxlaw-13766	358	24	j.	j.	PROPN
taxlaw-13766	358	25	legal	legal	ADJ
taxlaw-13766	358	26	stud	stud	NOUN
taxlaw-13766	358	27	.	.	PUNCT
taxlaw-13766	358	28	667	667	NUM
taxlaw-13766	358	29	,	,	PUNCT
taxlaw-13766	358	30	667	667	NUM
taxlaw-13766	358	31	-	-	SYM
taxlaw-13766	358	32	68	68	NUM
taxlaw-13766	358	33	(	(	PUNCT
taxlaw-13766	358	34	1994	1994	NUM
taxlaw-13766	358	35	)	)	PUNCT
taxlaw-13766	358	36	.	.	PUNCT
taxlaw-13766	358	37	103	103	NUM
taxlaw-13766	359	1	i	i	PRON
taxlaw-13766	359	2	d.	d.	NOUN
taxlaw-13766	359	3	at	at	ADP
taxlaw-13766	359	4	669	669	NUM
taxlaw-13766	359	5	(	(	PUNCT
taxlaw-13766	359	6	emphasis	emphasis	NOUN
taxlaw-13766	359	7	omitted	omit	VERB
taxlaw-13766	359	8	)	)	PUNCT
taxlaw-13766	359	9	.	.	PUNCT
taxlaw-13766	360	1	kaplow	kaplow	NOUN
taxlaw-13766	360	2	and	and	CCONJ
taxlaw-13766	360	3	shavell	shavell	PROPN
taxlaw-13766	360	4	’s	’s	PART
taxlaw-13766	360	5	double	double	ADJ
taxlaw-13766	360	6	-	-	PUNCT
taxlaw-13766	360	7	distortion	distortion	NOUN
taxlaw-13766	360	8	argument	argument	NOUN
taxlaw-13766	360	9	has	have	AUX
taxlaw-13766	360	10	not	not	PART
taxlaw-13766	360	11	been	be	AUX
taxlaw-13766	360	12	immune	immune	ADJ
taxlaw-13766	360	13	to	to	ADP
taxlaw-13766	360	14	scholarly	scholarly	ADJ
taxlaw-13766	360	15	critique	critique	NOUN
taxlaw-13766	360	16	.	.	PUNCT
taxlaw-13766	361	1	matthew	matthew	PROPN
taxlaw-13766	361	2	dimick	dimick	PROPN
taxlaw-13766	361	3	traces	trace	VERB
taxlaw-13766	361	4	a	a	DET
taxlaw-13766	361	5	number	number	NOUN
taxlaw-13766	361	6	of	of	ADP
taxlaw-13766	361	7	responses	response	NOUN
taxlaw-13766	361	8	to	to	ADP
taxlaw-13766	361	9	their	their	PRON
taxlaw-13766	361	10	analysis	analysis	NOUN
taxlaw-13766	361	11	,	,	PUNCT
taxlaw-13766	361	12	including	include	VERB
taxlaw-13766	361	13	those	those	PRON
taxlaw-13766	361	14	of	of	ADP
taxlaw-13766	361	15	christine	christine	PROPN
taxlaw-13766	361	16	jolls	jolls	PROPN
taxlaw-13766	361	17	and	and	CCONJ
taxlaw-13766	361	18	chris	chris	PROPN
taxlaw-13766	361	19	sanchirico	sanchirico	PROPN
taxlaw-13766	361	20	.	.	PUNCT
taxlaw-13766	362	1	matthew	matthew	PROPN
taxlaw-13766	362	2	dimick	dimick	PROPN
taxlaw-13766	362	3	,	,	PUNCT
taxlaw-13766	362	4	the	the	DET
taxlaw-13766	362	5	law	law	NOUN
taxlaw-13766	362	6	and	and	CCONJ
taxlaw-13766	362	7	economics	economic	NOUN
taxlaw-13766	362	8	of	of	ADP
taxlaw-13766	362	9	redistribution	redistribution	NOUN
taxlaw-13766	362	10	,	,	PUNCT
taxlaw-13766	362	11	15	15	NUM
taxlaw-13766	362	12	ann	ann	PROPN
taxlaw-13766	362	13	.	.	PUNCT
taxlaw-13766	363	1	rev	rev	PROPN
taxlaw-13766	363	2	.	.	PROPN
taxlaw-13766	363	3	l.	l.	PROPN
taxlaw-13766	363	4	&	&	CCONJ
taxlaw-13766	363	5	soc	soc	PROPN
taxlaw-13766	363	6	.	.	PUNCT
taxlaw-13766	364	1	sci	sci	PROPN
taxlaw-13766	364	2	.	.	PROPN
taxlaw-13766	365	1	559	559	NUM
taxlaw-13766	365	2	,	,	PUNCT
taxlaw-13766	365	3	568	568	NUM
taxlaw-13766	365	4	-	-	SYM
taxlaw-13766	365	5	73	73	NUM
taxlaw-13766	365	6	(	(	PUNCT
taxlaw-13766	365	7	2019	2019	NUM
taxlaw-13766	365	8	)	)	PUNCT
taxlaw-13766	365	9	.	.	PUNCT
taxlaw-13766	366	1	christine	christine	PROPN
taxlaw-13766	366	2	jolls	jolls	PROPN
taxlaw-13766	366	3	applies	apply	VERB
taxlaw-13766	366	4	behavioral	behavioral	ADJ
taxlaw-13766	366	5	economics	economic	NOUN
taxlaw-13766	366	6	insights	insight	NOUN
taxlaw-13766	366	7	—	—	PUNCT
taxlaw-13766	366	8	namely	namely	ADV
taxlaw-13766	366	9	,	,	PUNCT
taxlaw-13766	366	10	that	that	SCONJ
taxlaw-13766	366	11	humans	human	NOUN
taxlaw-13766	366	12	respond	respond	VERB
taxlaw-13766	366	13	differently	differently	ADV
taxlaw-13766	366	14	to	to	ADP
taxlaw-13766	366	15	known	know	VERB
taxlaw-13766	366	16	tax	tax	NOUN
taxlaw-13766	366	17	burdens	burden	NOUN
taxlaw-13766	366	18	than	than	SCONJ
taxlaw-13766	366	19	to	to	ADP
taxlaw-13766	366	20	uncertain	uncertain	ADJ
taxlaw-13766	366	21	events	event	NOUN
taxlaw-13766	366	22	through	through	ADP
taxlaw-13766	366	23	which	which	PRON
taxlaw-13766	366	24	legal	legal	ADJ
taxlaw-13766	366	25	rules	rule	NOUN
taxlaw-13766	366	26	might	might	AUX
taxlaw-13766	366	27	redistribute	redistribute	VERB
taxlaw-13766	366	28	—	—	PUNCT
taxlaw-13766	366	29	to	to	PART
taxlaw-13766	366	30	complicate	complicate	VERB
taxlaw-13766	366	31	the	the	DET
taxlaw-13766	366	32	comparison	comparison	NOUN
taxlaw-13766	366	33	of	of	ADP
taxlaw-13766	366	34	distortion	distortion	NOUN
taxlaw-13766	366	35	from	from	ADP
taxlaw-13766	366	36	taxes	taxis	NOUN
taxlaw-13766	366	37	and	and	CCONJ
taxlaw-13766	366	38	legal	legal	ADJ
taxlaw-13766	366	39	rules	rule	NOUN
taxlaw-13766	366	40	.	.	PUNCT
taxlaw-13766	367	1	i	i	PRON
taxlaw-13766	367	2	d.	d.	PROPN
taxlaw-13766	367	3	at	at	ADP
taxlaw-13766	367	4	568	568	NUM
taxlaw-13766	367	5	-	-	SYM
taxlaw-13766	367	6	69	69	NUM
taxlaw-13766	367	7	.	.	PUNCT
taxlaw-13766	368	1	(	(	PUNCT
taxlaw-13766	368	2	citing	cite	VERB
taxlaw-13766	368	3	christine	christine	PROPN
taxlaw-13766	368	4	jolls	jolls	PROPN
taxlaw-13766	368	5	,	,	PUNCT
taxlaw-13766	368	6	behavioral	behavioral	ADJ
taxlaw-13766	368	7	economics	economic	NOUN
taxlaw-13766	368	8	analysis	analysis	NOUN
taxlaw-13766	368	9	of	of	ADP
taxlaw-13766	368	10	redistributive	redistributive	ADJ
taxlaw-13766	368	11	legal	legal	ADJ
taxlaw-13766	368	12	rules	rule	NOUN
taxlaw-13766	368	13	,	,	PUNCT
taxlaw-13766	368	14	51	51	NUM
taxlaw-13766	368	15	vand	vand	NOUN
taxlaw-13766	368	16	.	.	PUNCT
taxlaw-13766	369	1	l.	l.	PROPN
taxlaw-13766	369	2	rev	rev	PROPN
taxlaw-13766	369	3	.	.	PROPN
taxlaw-13766	369	4	1653	1653	NUM
taxlaw-13766	369	5	,	,	PUNCT
taxlaw-13766	369	6	1658	1658	NUM
taxlaw-13766	369	7	-	-	SYM
taxlaw-13766	369	8	63	63	NUM
taxlaw-13766	369	9	(	(	PUNCT
taxlaw-13766	369	10	1998	1998	NUM
taxlaw-13766	369	11	)	)	PUNCT
taxlaw-13766	369	12	)	)	PUNCT
taxlaw-13766	369	13	.	.	PUNCT
taxlaw-13766	370	1	chris	chris	PROPN
taxlaw-13766	370	2	sanchirico	sanchirico	PROPN
taxlaw-13766	370	3	rejected	reject	VERB
taxlaw-13766	370	4	kaplow	kaplow	NOUN
taxlaw-13766	370	5	and	and	CCONJ
taxlaw-13766	370	6	shavell	shavell	PROPN
taxlaw-13766	370	7	’s	’s	PART
taxlaw-13766	370	8	simplifying	simplify	VERB
taxlaw-13766	370	9	assumption	assumption	NOUN
taxlaw-13766	370	10	that	that	SCONJ
taxlaw-13766	370	11	humans	human	NOUN
taxlaw-13766	370	12	are	be	AUX
taxlaw-13766	370	13	homogenous	homogenous	ADJ
taxlaw-13766	370	14	in	in	ADP
taxlaw-13766	370	15	their	their	PRON
taxlaw-13766	370	16	precaution	precaution	NOUN
taxlaw-13766	370	17	-	-	PUNCT
taxlaw-13766	370	18	taking	take	VERB
taxlaw-13766	370	19	strategies	strategy	NOUN
taxlaw-13766	370	20	,	,	PUNCT
taxlaw-13766	370	21	concluding	conclude	VERB
taxlaw-13766	370	22	that	that	SCONJ
taxlaw-13766	370	23	legal	legal	ADJ
taxlaw-13766	370	24	rules	rule	NOUN
taxlaw-13766	370	25	that	that	PRON
taxlaw-13766	370	26	tie	tie	VERB
taxlaw-13766	370	27	damages	damage	NOUN
taxlaw-13766	370	28	to	to	ADP
taxlaw-13766	370	29	income	income	NOUN
taxlaw-13766	370	30	can	can	AUX
taxlaw-13766	370	31	theoretically	theoretically	ADV
taxlaw-13766	370	32	work	work	VERB
taxlaw-13766	370	33	to	to	PART
taxlaw-13766	370	34	improve	improve	VERB
taxlaw-13766	370	35	overall	overall	ADJ
taxlaw-13766	370	36	welfare	welfare	NOUN
taxlaw-13766	370	37	.	.	PUNCT
taxlaw-13766	371	1	i	i	PRON
taxlaw-13766	371	2	d.	d.	PROPN
taxlaw-13766	371	3	at	at	ADP
taxlaw-13766	371	4	569	569	NUM
taxlaw-13766	371	5	-	-	SYM
taxlaw-13766	371	6	70	70	NUM
taxlaw-13766	371	7	(	(	PUNCT
taxlaw-13766	371	8	citing	cite	VERB
taxlaw-13766	371	9	chris	chris	PROPN
taxlaw-13766	371	10	william	william	PROPN
taxlaw-13766	371	11	sanchirico	sanchirico	PROPN
taxlaw-13766	371	12	,	,	PUNCT
taxlaw-13766	371	13	taxes	taxis	NOUN
taxlaw-13766	371	14	versus	versus	ADP
taxlaw-13766	371	15	legal	legal	ADJ
taxlaw-13766	371	16	rules	rule	NOUN
taxlaw-13766	371	17	as	as	ADP
taxlaw-13766	371	18	instruments	instrument	NOUN
taxlaw-13766	371	19	for	for	ADP
taxlaw-13766	371	20	equity	equity	NOUN
taxlaw-13766	371	21	:	:	PUNCT
taxlaw-13766	371	22	a	a	DET
taxlaw-13766	371	23	more	more	ADV
taxlaw-13766	371	24	equitable	equitable	ADJ
taxlaw-13766	371	25	view	view	NOUN
taxlaw-13766	371	26	,	,	PUNCT
taxlaw-13766	371	27	29	29	NUM
taxlaw-13766	371	28	j.	j.	PROPN
taxlaw-13766	371	29	legal	legal	ADJ
taxlaw-13766	371	30	stud	stud	NOUN
taxlaw-13766	371	31	.	.	PUNCT
taxlaw-13766	372	1	,	,	PUNCT
taxlaw-13766	372	2	797	797	NUM
taxlaw-13766	372	3	(	(	PUNCT
taxlaw-13766	372	4	2000	2000	NUM
taxlaw-13766	372	5	)	)	PUNCT
taxlaw-13766	372	6	)	)	PUNCT
taxlaw-13766	372	7	.	.	PUNCT
taxlaw-13766	373	1	but	but	CCONJ
taxlaw-13766	373	2	as	as	SCONJ
taxlaw-13766	373	3	dimick	dimick	NOUN
taxlaw-13766	373	4	concludes	conclude	VERB
taxlaw-13766	373	5	,	,	PUNCT
taxlaw-13766	373	6	“	"	PUNCT
taxlaw-13766	373	7	[	[	X
taxlaw-13766	373	8	t]hese	t]hese	ADJ
taxlaw-13766	373	9	responses	response	NOUN
taxlaw-13766	373	10	appear	appear	VERB
taxlaw-13766	373	11	to	to	PART
taxlaw-13766	373	12	have	have	AUX
taxlaw-13766	373	13	had	have	VERB
taxlaw-13766	373	14	only	only	ADV
taxlaw-13766	373	15	limited	limit	VERB
taxlaw-13766	373	16	success	success	NOUN
taxlaw-13766	373	17	in	in	ADP
taxlaw-13766	373	18	challenging	challenge	VERB
taxlaw-13766	373	19	the	the	DET
taxlaw-13766	373	20	argument	argument	NOUN
taxlaw-13766	373	21	’s	’s	PART
taxlaw-13766	373	22	sturdy	sturdy	ADJ
taxlaw-13766	373	23	reputation	reputation	NOUN
taxlaw-13766	373	24	.	.	PUNCT
taxlaw-13766	373	25	”	"	PUNCT
taxlaw-13766	374	1	dimick	dimick	NOUN
taxlaw-13766	374	2	,	,	PUNCT
taxlaw-13766	374	3	i	i	PROPN
taxlaw-13766	374	4	d.	d.	VERB
taxlaw-13766	374	5	at	at	ADP
taxlaw-13766	374	6	560	560	NUM
taxlaw-13766	374	7	.	.	PUNCT
taxlaw-13766	374	8	104	104	NUM
taxlaw-13766	374	9	kaplow	kaplow	NOUN
taxlaw-13766	374	10	&	&	CCONJ
taxlaw-13766	374	11	shavell	shavell	PROPN
taxlaw-13766	374	12	,	,	PUNCT
taxlaw-13766	374	13	supra	supra	PROPN
taxlaw-13766	374	14	note	note	PROPN
taxlaw-13766	374	15	102	102	NUM
taxlaw-13766	374	16	,	,	PUNCT
taxlaw-13766	374	17	at	at	ADP
taxlaw-13766	374	18	674	674	NUM
taxlaw-13766	374	19	.	.	PUNCT
taxlaw-13766	375	1	102	102	NUM
taxlaw-13766	375	2	columbia	columbia	PROPN
taxlaw-13766	375	3	journal	journal	PROPN
taxlaw-13766	375	4	of	of	ADP
taxlaw-13766	375	5	tax	tax	NOUN
taxlaw-13766	375	6	law	law	NOUN
taxlaw-13766	375	7	[	[	X
taxlaw-13766	375	8	vol	vol	NOUN
taxlaw-13766	375	9	.	.	PUNCT
taxlaw-13766	376	1	16:2	16:2	NUM
taxlaw-13766	376	2	parties	party	NOUN
taxlaw-13766	376	3	adjusting	adjust	VERB
taxlaw-13766	376	4	the	the	DET
taxlaw-13766	376	5	price	price	NOUN
taxlaw-13766	376	6	of	of	ADP
taxlaw-13766	376	7	transactions	transaction	NOUN
taxlaw-13766	376	8	to	to	PART
taxlaw-13766	376	9	reflect	reflect	VERB
taxlaw-13766	376	10	cost	cost	NOUN
taxlaw-13766	376	11	of	of	ADP
taxlaw-13766	376	12	legal	legal	ADJ
taxlaw-13766	376	13	rules	rule	NOUN
taxlaw-13766	376	14	,	,	PUNCT
taxlaw-13766	376	15	thereby	thereby	ADV
taxlaw-13766	376	16	capturing	capture	VERB
taxlaw-13766	376	17	or	or	CCONJ
taxlaw-13766	376	18	circumventing	circumvent	VERB
taxlaw-13766	376	19	the	the	DET
taxlaw-13766	376	20	redistributive	redistributive	ADJ
taxlaw-13766	376	21	aims	aim	NOUN
taxlaw-13766	376	22	of	of	ADP
taxlaw-13766	376	23	the	the	DET
taxlaw-13766	376	24	law	law	NOUN
taxlaw-13766	376	25	;	;	PUNCT
taxlaw-13766	376	26	and	and	CCONJ
taxlaw-13766	376	27	second	second	ADJ
taxlaw-13766	376	28	,	,	PUNCT
taxlaw-13766	376	29	redistribution	redistribution	NOUN
taxlaw-13766	376	30	through	through	ADP
taxlaw-13766	376	31	legal	legal	ADJ
taxlaw-13766	376	32	rules	rule	NOUN
taxlaw-13766	376	33	is	be	AUX
taxlaw-13766	376	34	limited	limit	VERB
taxlaw-13766	376	35	to	to	ADP
taxlaw-13766	376	36	those	those	PRON
taxlaw-13766	376	37	who	who	PRON
taxlaw-13766	376	38	become	become	VERB
taxlaw-13766	376	39	parties	party	NOUN
taxlaw-13766	376	40	to	to	PART
taxlaw-13766	376	41	lawsuits.105	lawsuits.105	VERB
taxlaw-13766	376	42	zach	zach	PROPN
taxlaw-13766	376	43	liscow	liscow	PROPN
taxlaw-13766	376	44	further	far	ADV
taxlaw-13766	376	45	explains	explain	VERB
taxlaw-13766	376	46	that	that	SCONJ
taxlaw-13766	376	47	taxation	taxation	NOUN
taxlaw-13766	376	48	brings	bring	VERB
taxlaw-13766	376	49	an	an	DET
taxlaw-13766	376	50	efficiency	efficiency	NOUN
taxlaw-13766	376	51	advantage	advantage	NOUN
taxlaw-13766	376	52	over	over	ADP
taxlaw-13766	376	53	redistributive	redistributive	ADJ
taxlaw-13766	376	54	alternatives	alternative	NOUN
taxlaw-13766	376	55	because	because	SCONJ
taxlaw-13766	376	56	cash	cash	NOUN
taxlaw-13766	376	57	redistribution	redistribution	NOUN
taxlaw-13766	376	58	promotes	promote	VERB
taxlaw-13766	376	59	the	the	DET
taxlaw-13766	376	60	autonomy	autonomy	NOUN
taxlaw-13766	376	61	of	of	ADP
taxlaw-13766	376	62	redistributive	redistributive	ADJ
taxlaw-13766	376	63	recipients	recipient	NOUN
taxlaw-13766	376	64	and	and	CCONJ
taxlaw-13766	376	65	minimizes	minimize	VERB
taxlaw-13766	376	66	the	the	DET
taxlaw-13766	376	67	burden	burden	NOUN
taxlaw-13766	376	68	on	on	ADP
taxlaw-13766	376	69	the	the	DET
taxlaw-13766	376	70	rich	rich	ADJ
taxlaw-13766	376	71	from	from	ADP
taxlaw-13766	376	72	whom	whom	PRON
taxlaw-13766	376	73	redistribution	redistribution	NOUN
taxlaw-13766	376	74	is	be	AUX
taxlaw-13766	376	75	extracted.106	extracted.106	NOUN
taxlaw-13766	376	76	the	the	DET
taxlaw-13766	376	77	primacy	primacy	NOUN
taxlaw-13766	376	78	of	of	ADP
taxlaw-13766	376	79	redistributive	redistributive	ADJ
taxlaw-13766	376	80	taxation	taxation	NOUN
taxlaw-13766	376	81	makes	make	VERB
taxlaw-13766	376	82	sense	sense	NOUN
taxlaw-13766	376	83	given	give	VERB
taxlaw-13766	376	84	tax	tax	NOUN
taxlaw-13766	376	85	’s	’s	PART
taxlaw-13766	376	86	function	function	NOUN
taxlaw-13766	376	87	and	and	CCONJ
taxlaw-13766	376	88	history	history	NOUN
taxlaw-13766	376	89	.	.	PUNCT
taxlaw-13766	377	1	as	as	SCONJ
taxlaw-13766	377	2	murphy	murphy	PROPN
taxlaw-13766	377	3	and	and	CCONJ
taxlaw-13766	377	4	nagel	nagel	PROPN
taxlaw-13766	377	5	explain	explain	VERB
taxlaw-13766	377	6	,	,	PUNCT
taxlaw-13766	377	7	taxation	taxation	NOUN
taxlaw-13766	377	8	is	be	AUX
taxlaw-13766	377	9	the	the	DET
taxlaw-13766	377	10	primary	primary	ADJ
taxlaw-13766	377	11	vehicle	vehicle	NOUN
taxlaw-13766	377	12	through	through	ADP
taxlaw-13766	377	13	which	which	PRON
taxlaw-13766	377	14	the	the	DET
taxlaw-13766	377	15	government	government	NOUN
taxlaw-13766	377	16	determines	determine	VERB
taxlaw-13766	377	17	“	"	PUNCT
taxlaw-13766	377	18	how	how	SCONJ
taxlaw-13766	377	19	the	the	DET
taxlaw-13766	377	20	social	social	ADJ
taxlaw-13766	377	21	product	product	NOUN
taxlaw-13766	377	22	is	be	AUX
taxlaw-13766	377	23	shared	share	VERB
taxlaw-13766	377	24	out	out	ADP
taxlaw-13766	377	25	among	among	ADP
taxlaw-13766	377	26	different	different	ADJ
taxlaw-13766	377	27	individuals	individual	NOUN
taxlaw-13766	377	28	,	,	PUNCT
taxlaw-13766	377	29	both	both	CCONJ
taxlaw-13766	377	30	in	in	ADP
taxlaw-13766	377	31	the	the	DET
taxlaw-13766	377	32	form	form	NOUN
taxlaw-13766	377	33	of	of	ADP
taxlaw-13766	377	34	private	private	ADJ
taxlaw-13766	377	35	property	property	NOUN
taxlaw-13766	377	36	and	and	CCONJ
taxlaw-13766	377	37	in	in	ADP
taxlaw-13766	377	38	the	the	DET
taxlaw-13766	377	39	form	form	NOUN
taxlaw-13766	377	40	of	of	ADP
taxlaw-13766	377	41	publicly	publicly	ADV
taxlaw-13766	377	42	provided	provide	VERB
taxlaw-13766	377	43	benefits	benefit	NOUN
taxlaw-13766	377	44	.	.	PUNCT
taxlaw-13766	377	45	”107	”107	PUNCT
taxlaw-13766	378	1	that	that	PRON
taxlaw-13766	378	2	is	be	AUX
taxlaw-13766	378	3	,	,	PUNCT
taxlaw-13766	378	4	the	the	DET
taxlaw-13766	378	5	government	government	NOUN
taxlaw-13766	378	6	sets	set	VERB
taxlaw-13766	378	7	both	both	CCONJ
taxlaw-13766	378	8	the	the	DET
taxlaw-13766	378	9	tax	tax	NOUN
taxlaw-13766	378	10	rates	rate	NOUN
taxlaw-13766	378	11	—	—	PUNCT
taxlaw-13766	378	12	which	which	PRON
taxlaw-13766	378	13	determines	determine	VERB
taxlaw-13766	378	14	“	"	PUNCT
taxlaw-13766	378	15	how	how	SCONJ
taxlaw-13766	378	16	much	much	ADJ
taxlaw-13766	378	17	of	of	ADP
taxlaw-13766	378	18	a	a	DET
taxlaw-13766	378	19	society	society	NOUN
taxlaw-13766	378	20	’s	’s	PART
taxlaw-13766	378	21	resources	resource	NOUN
taxlaw-13766	378	22	will	will	AUX
taxlaw-13766	378	23	come	come	VERB
taxlaw-13766	378	24	under	under	ADP
taxlaw-13766	378	25	the	the	DET
taxlaw-13766	378	26	control	control	NOUN
taxlaw-13766	378	27	of	of	ADP
taxlaw-13766	378	28	government”—and	government”—and	PROPN
taxlaw-13766	378	29	how	how	SCONJ
taxlaw-13766	378	30	to	to	PART
taxlaw-13766	378	31	spend	spend	VERB
taxlaw-13766	378	32	the	the	DET
taxlaw-13766	378	33	resulting	result	VERB
taxlaw-13766	378	34	revenue	revenue	NOUN
taxlaw-13766	378	35	“	"	PUNCT
taxlaw-13766	378	36	in	in	ADP
taxlaw-13766	378	37	accordance	accordance	NOUN
taxlaw-13766	378	38	with	with	ADP
taxlaw-13766	378	39	some	some	DET
taxlaw-13766	378	40	collective	collective	ADJ
taxlaw-13766	378	41	decision	decision	NOUN
taxlaw-13766	378	42	procedure	procedure	NOUN
taxlaw-13766	378	43	.	.	PUNCT
taxlaw-13766	378	44	”108	”108	NOUN
taxlaw-13766	378	45	these	these	DET
taxlaw-13766	378	46	two	two	NUM
taxlaw-13766	378	47	pieces	piece	NOUN
taxlaw-13766	378	48	primarily	primarily	ADV
taxlaw-13766	378	49	dictate	dictate	VERB
taxlaw-13766	378	50	levels	level	NOUN
taxlaw-13766	378	51	of	of	ADP
taxlaw-13766	378	52	societal	societal	ADJ
taxlaw-13766	378	53	redistribution	redistribution	NOUN
taxlaw-13766	378	54	.	.	PUNCT
taxlaw-13766	379	1	indeed	indeed	ADV
taxlaw-13766	379	2	,	,	PUNCT
taxlaw-13766	379	3	blum	blum	PROPN
taxlaw-13766	379	4	and	and	CCONJ
taxlaw-13766	379	5	kalven	kalven	PROPN
taxlaw-13766	379	6	,	,	PUNCT
taxlaw-13766	379	7	jr	jr	PROPN
taxlaw-13766	379	8	.	.	PROPN
taxlaw-13766	379	9	,	,	PUNCT
taxlaw-13766	379	10	in	in	ADP
taxlaw-13766	379	11	their	their	PRON
taxlaw-13766	379	12	canonical	canonical	ADJ
taxlaw-13766	379	13	analysis	analysis	NOUN
taxlaw-13766	379	14	of	of	ADP
taxlaw-13766	379	15	progressive	progressive	ADJ
taxlaw-13766	379	16	taxation	taxation	NOUN
taxlaw-13766	379	17	,	,	PUNCT
taxlaw-13766	379	18	connect	connect	VERB
taxlaw-13766	379	19	this	this	DET
taxlaw-13766	379	20	role	role	NOUN
taxlaw-13766	379	21	to	to	ADP
taxlaw-13766	379	22	taxation	taxation	NOUN
taxlaw-13766	379	23	’s	’s	PART
taxlaw-13766	379	24	inherent	inherent	ADJ
taxlaw-13766	379	25	redistributive	redistributive	ADJ
taxlaw-13766	379	26	potential.109	potential.109	VERB
taxlaw-13766	379	27	despite	despite	SCONJ
taxlaw-13766	379	28	questioning	question	VERB
taxlaw-13766	379	29	many	many	ADJ
taxlaw-13766	379	30	of	of	ADP
taxlaw-13766	379	31	the	the	DET
taxlaw-13766	379	32	common	common	ADJ
taxlaw-13766	379	33	justifications	justification	NOUN
taxlaw-13766	379	34	for	for	ADP
taxlaw-13766	379	35	progressive	progressive	ADJ
taxlaw-13766	379	36	tax	tax	NOUN
taxlaw-13766	379	37	schemes	scheme	NOUN
taxlaw-13766	379	38	,	,	PUNCT
taxlaw-13766	379	39	they	they	PRON
taxlaw-13766	379	40	note	note	VERB
taxlaw-13766	379	41	that	that	SCONJ
taxlaw-13766	379	42	taxation	taxation	NOUN
taxlaw-13766	379	43	has	have	VERB
taxlaw-13766	379	44	the	the	DET
taxlaw-13766	379	45	undisputed	undisputed	ADJ
taxlaw-13766	379	46	ability	ability	NOUN
taxlaw-13766	379	47	to	to	PART
taxlaw-13766	379	48	redress	redress	VERB
taxlaw-13766	379	49	inequality	inequality	NOUN
taxlaw-13766	379	50	:	:	PUNCT
taxlaw-13766	379	51	“	"	PUNCT
taxlaw-13766	379	52	however	however	ADV
taxlaw-13766	379	53	uncertain	uncertain	ADJ
taxlaw-13766	379	54	other	other	ADJ
taxlaw-13766	379	55	aspects	aspect	NOUN
taxlaw-13766	379	56	of	of	ADP
taxlaw-13766	379	57	progression	progression	NOUN
taxlaw-13766	379	58	may	may	AUX
taxlaw-13766	379	59	be	be	AUX
taxlaw-13766	379	60	,	,	PUNCT
taxlaw-13766	379	61	there	there	PRON
taxlaw-13766	379	62	is	be	VERB
taxlaw-13766	379	63	one	one	NUM
taxlaw-13766	379	64	thing	thing	NOUN
taxlaw-13766	379	65	about	about	ADP
taxlaw-13766	379	66	it	it	PRON
taxlaw-13766	379	67	that	that	PRON
taxlaw-13766	379	68	is	be	AUX
taxlaw-13766	379	69	certain	certain	ADJ
taxlaw-13766	379	70	.	.	PUNCT
taxlaw-13766	380	1	a	a	DET
taxlaw-13766	380	2	progressive	progressive	ADJ
taxlaw-13766	380	3	tax	tax	NOUN
taxlaw-13766	380	4	on	on	ADP
taxlaw-13766	380	5	income	income	NOUN
taxlaw-13766	380	6	necessarily	necessarily	ADV
taxlaw-13766	380	7	operates	operate	VERB
taxlaw-13766	380	8	to	to	PART
taxlaw-13766	380	9	lessen	lessen	VERB
taxlaw-13766	380	10	the	the	DET
taxlaw-13766	380	11	inequalities	inequality	NOUN
taxlaw-13766	380	12	in	in	ADP
taxlaw-13766	380	13	the	the	DET
taxlaw-13766	380	14	distribution	distribution	NOUN
taxlaw-13766	380	15	of	of	ADP
taxlaw-13766	380	16	that	that	DET
taxlaw-13766	380	17	income	income	NOUN
taxlaw-13766	380	18	.	.	PUNCT
taxlaw-13766	380	19	”110	”110	PUNCT
taxlaw-13766	381	1	still	still	ADV
taxlaw-13766	381	2	,	,	PUNCT
taxlaw-13766	381	3	there	there	PRON
taxlaw-13766	381	4	is	be	VERB
taxlaw-13766	381	5	nuance	nuance	NOUN
taxlaw-13766	381	6	to	to	PART
taxlaw-13766	381	7	be	be	AUX
taxlaw-13766	381	8	had	have	VERB
taxlaw-13766	381	9	.	.	PUNCT
taxlaw-13766	382	1	despite	despite	SCONJ
taxlaw-13766	382	2	the	the	DET
taxlaw-13766	382	3	strong	strong	ADJ
taxlaw-13766	382	4	arguments	argument	NOUN
taxlaw-13766	382	5	in	in	ADP
taxlaw-13766	382	6	favor	favor	NOUN
taxlaw-13766	382	7	of	of	ADP
taxlaw-13766	382	8	taxbased	taxbase	VERB
taxlaw-13766	382	9	redistribution	redistribution	NOUN
taxlaw-13766	382	10	,	,	PUNCT
taxlaw-13766	382	11	logue	logue	NOUN
taxlaw-13766	382	12	and	and	CCONJ
taxlaw-13766	382	13	avraham	avraham	PROPN
taxlaw-13766	382	14	leave	leave	VERB
taxlaw-13766	382	15	space	space	NOUN
taxlaw-13766	382	16	for	for	ADP
taxlaw-13766	382	17	redistribution	redistribution	NOUN
taxlaw-13766	382	18	to	to	PART
taxlaw-13766	382	19	occur	occur	VERB
taxlaw-13766	382	20	outside	outside	ADP
taxlaw-13766	382	21	of	of	ADP
taxlaw-13766	382	22	taxation	taxation	NOUN
taxlaw-13766	382	23	under	under	ADP
taxlaw-13766	382	24	specific	specific	ADJ
taxlaw-13766	382	25	conditions	condition	NOUN
taxlaw-13766	382	26	.	.	PUNCT
taxlaw-13766	383	1	while	while	SCONJ
taxlaw-13766	383	2	they	they	PRON
taxlaw-13766	383	3	conclude	conclude	VERB
taxlaw-13766	383	4	that	that	SCONJ
taxlaw-13766	383	5	“	"	PUNCT
taxlaw-13766	383	6	[	[	X
taxlaw-13766	383	7	i]ncome	i]ncome	ADJ
taxlaw-13766	383	8	redistribution	redistribution	NOUN
taxlaw-13766	383	9	may	may	AUX
taxlaw-13766	383	10	be	be	AUX
taxlaw-13766	383	11	best	well	ADV
taxlaw-13766	383	12	accomplished	accomplish	VERB
taxlaw-13766	383	13	primarily	primarily	ADV
taxlaw-13766	383	14	through	through	ADP
taxlaw-13766	383	15	the	the	DET
taxlaw-13766	383	16	tax	tax	NOUN
taxlaw-13766	383	17	-	-	PUNCT
taxlaw-13766	383	18	and	and	CCONJ
taxlaw-13766	383	19	-	-	PUNCT
taxlaw-13766	383	20	transfer	transfer	NOUN
taxlaw-13766	383	21	system	system	NOUN
taxlaw-13766	383	22	(	(	PUNCT
taxlaw-13766	383	23	with	with	ADP
taxlaw-13766	383	24	some	some	DET
taxlaw-13766	383	25	possible	possible	ADJ
taxlaw-13766	383	26	room	room	NOUN
taxlaw-13766	383	27	for	for	ADP
taxlaw-13766	383	28	a	a	DET
taxlaw-13766	383	29	supplementary	supplementary	ADJ
taxlaw-13766	383	30	lump	lump	NOUN
taxlaw-13766	383	31	sum	sum	NOUN
taxlaw-13766	383	32	tort	tort	NOUN
taxlaw-13766	383	33	tax	tax	NOUN
taxlaw-13766	383	34	)	)	PUNCT
taxlaw-13766	383	35	,	,	PUNCT
taxlaw-13766	383	36	”	"	PUNCT
taxlaw-13766	383	37	they	they	PRON
taxlaw-13766	383	38	argue	argue	VERB
taxlaw-13766	383	39	that	that	SCONJ
taxlaw-13766	383	40	“	"	PUNCT
taxlaw-13766	383	41	there	there	PRON
taxlaw-13766	383	42	are	be	VERB
taxlaw-13766	383	43	nonincome	nonincome	NOUN
taxlaw-13766	383	44	measures	measure	NOUN
taxlaw-13766	383	45	of	of	ADP
taxlaw-13766	383	46	inequality	inequality	NOUN
taxlaw-13766	383	47	with	with	ADP
taxlaw-13766	383	48	respect	respect	NOUN
taxlaw-13766	383	49	to	to	ADP
taxlaw-13766	383	50	which	which	PRON
taxlaw-13766	383	51	the	the	DET
taxlaw-13766	383	52	legal	legal	ADJ
taxlaw-13766	383	53	system	system	NOUN
taxlaw-13766	383	54	should	should	AUX
taxlaw-13766	383	55	play	play	VERB
taxlaw-13766	383	56	an	an	DET
taxlaw-13766	383	57	essential	essential	ADJ
taxlaw-13766	383	58	redistributive	redistributive	ADJ
taxlaw-13766	383	59	role	role	NOUN
taxlaw-13766	383	60	.	.	PUNCT
taxlaw-13766	384	1	”111	”111	PROPN
taxlaw-13766	384	2	liscow	liscow	PROPN
taxlaw-13766	384	3	agrees	agree	VERB
taxlaw-13766	384	4	:	:	PUNCT
taxlaw-13766	384	5	he	he	PRON
taxlaw-13766	384	6	writes	write	VERB
taxlaw-13766	384	7	that	that	SCONJ
taxlaw-13766	384	8	“	"	PUNCT
taxlaw-13766	384	9	features	feature	VERB
taxlaw-13766	384	10	other	other	ADJ
taxlaw-13766	384	11	than	than	ADP
taxlaw-13766	384	12	income	income	NOUN
taxlaw-13766	384	13	are	be	AUX
taxlaw-13766	384	14	often	often	ADV
taxlaw-13766	384	15	desirable	desirable	ADJ
taxlaw-13766	384	16	bases	basis	NOUN
taxlaw-13766	384	17	for	for	ADP
taxlaw-13766	384	18	redistributing	redistribute	VERB
taxlaw-13766	384	19	income	income	NOUN
taxlaw-13766	384	20	,	,	PUNCT
taxlaw-13766	384	21	and	and	CCONJ
taxlaw-13766	384	22	legal	legal	ADJ
taxlaw-13766	384	23	rules	rule	NOUN
taxlaw-13766	384	24	may	may	AUX
taxlaw-13766	384	25	be	be	AUX
taxlaw-13766	384	26	institutionally	institutionally	ADV
taxlaw-13766	384	27	better	well	ADV
taxlaw-13766	384	28	equipped	equip	VERB
taxlaw-13766	384	29	than	than	ADP
taxlaw-13766	384	30	taxes	taxis	NOUN
taxlaw-13766	384	31	—	—	PUNCT
taxlaw-13766	384	32	or	or	CCONJ
taxlaw-13766	384	33	the	the	DET
taxlaw-13766	384	34	only	only	ADJ
taxlaw-13766	384	35	option	option	NOUN
taxlaw-13766	384	36	—	—	PUNCT
taxlaw-13766	384	37	to	to	PART
taxlaw-13766	384	38	redistribute	redistribute	VERB
taxlaw-13766	384	39	based	base	VERB
taxlaw-13766	384	40	on	on	ADP
taxlaw-13766	384	41	such	such	ADJ
taxlaw-13766	384	42	non	non	ADJ
taxlaw-13766	384	43	-	-	ADJ
taxlaw-13766	384	44	income	income	ADJ
taxlaw-13766	384	45	features	feature	NOUN
taxlaw-13766	384	46	.	.	PUNCT
taxlaw-13766	385	1	”112	”112	PROPN
taxlaw-13766	386	1	but	but	CCONJ
taxlaw-13766	386	2	the	the	DET
taxlaw-13766	386	3	recognition	recognition	NOUN
taxlaw-13766	386	4	that	that	SCONJ
taxlaw-13766	386	5	taxation	taxation	NOUN
taxlaw-13766	386	6	need	need	AUX
taxlaw-13766	386	7	not	not	PART
taxlaw-13766	386	8	be	be	AUX
taxlaw-13766	386	9	the	the	DET
taxlaw-13766	386	10	exclusive	exclusive	ADJ
taxlaw-13766	386	11	site	site	NOUN
taxlaw-13766	386	12	for	for	ADP
taxlaw-13766	386	13	governmental	governmental	ADJ
taxlaw-13766	386	14	redistribution	redistribution	NOUN
taxlaw-13766	386	15	does	do	AUX
taxlaw-13766	386	16	not	not	PART
taxlaw-13766	386	17	lessen	lessen	VERB
taxlaw-13766	386	18	the	the	DET
taxlaw-13766	386	19	claim	claim	NOUN
taxlaw-13766	386	20	that	that	SCONJ
taxlaw-13766	386	21	it	it	PRON
taxlaw-13766	386	22	serves	serve	VERB
taxlaw-13766	386	23	as	as	ADP
taxlaw-13766	386	24	its	its	PRON
taxlaw-13766	386	25	primary	primary	ADJ
taxlaw-13766	386	26	site	site	NOUN
taxlaw-13766	386	27	.	.	PUNCT
taxlaw-13766	387	1	avi	avi	PROPN
taxlaw-13766	387	2	-	-	PUNCT
taxlaw-13766	387	3	yonah	yonah	PROPN
taxlaw-13766	387	4	adds	add	VERB
taxlaw-13766	387	5	historical	historical	ADJ
taxlaw-13766	387	6	context	context	NOUN
taxlaw-13766	387	7	to	to	ADP
taxlaw-13766	387	8	the	the	DET
taxlaw-13766	387	9	above	above	ADJ
taxlaw-13766	387	10	structural	structural	ADJ
taxlaw-13766	387	11	point	point	NOUN
taxlaw-13766	387	12	by	by	ADP
taxlaw-13766	387	13	locating	locate	VERB
taxlaw-13766	387	14	redistributive	redistributive	ADJ
taxlaw-13766	387	15	intent	intent	NOUN
taxlaw-13766	387	16	in	in	ADP
taxlaw-13766	387	17	the	the	DET
taxlaw-13766	387	18	earliest	early	ADJ
taxlaw-13766	387	19	u.s	u.s	PROPN
taxlaw-13766	387	20	.	.	PROPN
taxlaw-13766	387	21	income	income	NOUN
taxlaw-13766	387	22	tax	tax	NOUN
taxlaw-13766	387	23	schemes	scheme	NOUN
taxlaw-13766	387	24	.	.	PUNCT
taxlaw-13766	388	1	tracing	trace	VERB
taxlaw-13766	388	2	the	the	DET
taxlaw-13766	388	3	post	post	ADJ
taxlaw-13766	388	4	-	-	ADJ
taxlaw-13766	388	5	civil	civil	ADJ
taxlaw-13766	388	6	105	105	NUM
taxlaw-13766	388	7	i	i	NOUN
taxlaw-13766	388	8	d.	d.	NOUN
taxlaw-13766	388	9	at	at	ADP
taxlaw-13766	388	10	674	674	NUM
taxlaw-13766	388	11	-	-	SYM
taxlaw-13766	388	12	75	75	NUM
taxlaw-13766	388	13	.	.	PUNCT
taxlaw-13766	388	14	106	106	NUM
taxlaw-13766	388	15	zachary	zachary	PROPN
taxlaw-13766	388	16	liscow	liscow	NOUN
taxlaw-13766	388	17	,	,	PUNCT
taxlaw-13766	388	18	redistribution	redistribution	NOUN
taxlaw-13766	388	19	for	for	ADP
taxlaw-13766	388	20	realists	realist	NOUN
taxlaw-13766	388	21	,	,	PUNCT
taxlaw-13766	388	22	107	107	NUM
taxlaw-13766	388	23	iowa	iowa	PROPN
taxlaw-13766	388	24	l.	l.	PROPN
taxlaw-13766	388	25	rev	rev	PROPN
taxlaw-13766	388	26	.	.	PROPN
taxlaw-13766	388	27	495	495	NUM
taxlaw-13766	388	28	,	,	PUNCT
taxlaw-13766	388	29	506	506	NUM
taxlaw-13766	388	30	(	(	PUNCT
taxlaw-13766	388	31	2022	2022	NUM
taxlaw-13766	388	32	)	)	PUNCT
taxlaw-13766	388	33	.	.	PUNCT
taxlaw-13766	389	1	107	107	NUM
taxlaw-13766	389	2	murphy	murphy	PROPN
taxlaw-13766	389	3	&	&	CCONJ
taxlaw-13766	389	4	nagel	nagel	PROPN
taxlaw-13766	389	5	,	,	PUNCT
taxlaw-13766	389	6	supra	supra	PROPN
taxlaw-13766	389	7	note	note	PROPN
taxlaw-13766	389	8	76	76	NUM
taxlaw-13766	389	9	,	,	PUNCT
taxlaw-13766	389	10	at	at	ADP
taxlaw-13766	389	11	76	76	NUM
taxlaw-13766	389	12	.	.	PUNCT
taxlaw-13766	389	13	108	108	NUM
taxlaw-13766	390	1	i	i	PRON
taxlaw-13766	390	2	d.	d.	PROPN
taxlaw-13766	390	3	109	109	NUM
taxlaw-13766	390	4	blum	blum	PROPN
taxlaw-13766	390	5	&	&	CCONJ
taxlaw-13766	390	6	kalven	kalven	PROPN
taxlaw-13766	390	7	,	,	PUNCT
taxlaw-13766	390	8	supra	supra	PROPN
taxlaw-13766	390	9	note	note	PROPN
taxlaw-13766	390	10	100	100	NUM
taxlaw-13766	390	11	,	,	PUNCT
taxlaw-13766	390	12	at	at	ADP
taxlaw-13766	390	13	486	486	NUM
taxlaw-13766	390	14	-	-	SYM
taxlaw-13766	390	15	88	88	NUM
taxlaw-13766	390	16	.	.	PUNCT
taxlaw-13766	391	1	110	110	NUM
taxlaw-13766	391	2	i	i	PRON
taxlaw-13766	391	3	d.	d.	PROPN
taxlaw-13766	391	4	at	at	ADP
taxlaw-13766	391	5	486	486	NUM
taxlaw-13766	391	6	.	.	NOUN
taxlaw-13766	391	7	111	111	NUM
taxlaw-13766	391	8	logue	logue	PROPN
taxlaw-13766	391	9	&	&	CCONJ
taxlaw-13766	391	10	avraham	avraham	PROPN
taxlaw-13766	391	11	,	,	PUNCT
taxlaw-13766	391	12	supra	supra	PROPN
taxlaw-13766	391	13	note	note	NOUN
taxlaw-13766	391	14	101	101	NUM
taxlaw-13766	391	15	,	,	PUNCT
taxlaw-13766	391	16	at	at	ADP
taxlaw-13766	391	17	169	169	NUM
taxlaw-13766	391	18	.	.	PUNCT
taxlaw-13766	392	1	they	they	PRON
taxlaw-13766	392	2	point	point	VERB
taxlaw-13766	392	3	to	to	ADP
taxlaw-13766	392	4	insurance	insurance	NOUN
taxlaw-13766	392	5	as	as	ADP
taxlaw-13766	392	6	one	one	NUM
taxlaw-13766	392	7	such	such	ADJ
taxlaw-13766	392	8	alternative	alternative	ADJ
taxlaw-13766	392	9	redistributive	redistributive	ADJ
taxlaw-13766	392	10	site	site	NOUN
taxlaw-13766	392	11	,	,	PUNCT
taxlaw-13766	392	12	noting	note	VERB
taxlaw-13766	392	13	that	that	SCONJ
taxlaw-13766	392	14	a	a	DET
taxlaw-13766	392	15	“	"	PUNCT
taxlaw-13766	392	16	nondiscrimination	nondiscrimination	NOUN
taxlaw-13766	392	17	rule	rule	NOUN
taxlaw-13766	392	18	”	"	PUNCT
taxlaw-13766	392	19	in	in	ADP
taxlaw-13766	392	20	health	health	NOUN
taxlaw-13766	392	21	insurance	insurance	NOUN
taxlaw-13766	392	22	coverage	coverage	NOUN
taxlaw-13766	392	23	might	might	AUX
taxlaw-13766	392	24	be	be	AUX
taxlaw-13766	392	25	the	the	DET
taxlaw-13766	392	26	most	most	ADV
taxlaw-13766	392	27	efficient	efficient	ADJ
taxlaw-13766	392	28	way	way	NOUN
taxlaw-13766	392	29	to	to	PART
taxlaw-13766	392	30	redistribute	redistribute	VERB
taxlaw-13766	392	31	with	with	ADP
taxlaw-13766	392	32	respect	respect	NOUN
taxlaw-13766	392	33	to	to	ADP
taxlaw-13766	392	34	inequality	inequality	NOUN
taxlaw-13766	392	35	of	of	ADP
taxlaw-13766	392	36	lifetime	lifetime	NOUN
taxlaw-13766	392	37	health	health	NOUN
taxlaw-13766	392	38	costs	cost	NOUN
taxlaw-13766	392	39	flowing	flow	VERB
taxlaw-13766	392	40	from	from	ADP
taxlaw-13766	392	41	differences	difference	NOUN
taxlaw-13766	392	42	in	in	ADP
taxlaw-13766	392	43	genetic	genetic	ADJ
taxlaw-13766	392	44	makeup	makeup	NOUN
taxlaw-13766	392	45	.	.	PUNCT
taxlaw-13766	393	1	i	i	PRON
taxlaw-13766	393	2	d.	d.	PROPN
taxlaw-13766	393	3	at	at	ADP
taxlaw-13766	393	4	226	226	NUM
taxlaw-13766	393	5	.	.	PUNCT
taxlaw-13766	394	1	112	112	NUM
taxlaw-13766	394	2	zachary	zachary	PROPN
taxlaw-13766	394	3	liscow	liscow	NOUN
taxlaw-13766	394	4	,	,	PUNCT
taxlaw-13766	394	5	reducing	reduce	VERB
taxlaw-13766	394	6	inequality	inequality	NOUN
taxlaw-13766	394	7	on	on	ADP
taxlaw-13766	394	8	the	the	DET
taxlaw-13766	394	9	cheap	cheap	ADJ
taxlaw-13766	394	10	:	:	PUNCT
taxlaw-13766	394	11	when	when	SCONJ
taxlaw-13766	394	12	legal	legal	ADJ
taxlaw-13766	394	13	rule	rule	NOUN
taxlaw-13766	394	14	design	design	NOUN
taxlaw-13766	394	15	should	should	AUX
taxlaw-13766	394	16	incorporate	incorporate	VERB
taxlaw-13766	394	17	equity	equity	NOUN
taxlaw-13766	394	18	as	as	ADV
taxlaw-13766	394	19	well	well	ADV
taxlaw-13766	394	20	as	as	ADP
taxlaw-13766	394	21	efficiency	efficiency	NOUN
taxlaw-13766	394	22	,	,	PUNCT
taxlaw-13766	394	23	123	123	NUM
taxlaw-13766	394	24	yale	yale	PROPN
taxlaw-13766	394	25	l.	l.	PROPN
taxlaw-13766	394	26	j.	j.	PROPN
taxlaw-13766	394	27	2478	2478	PROPN
taxlaw-13766	394	28	,	,	PUNCT
taxlaw-13766	394	29	2482	2482	NUM
taxlaw-13766	394	30	(	(	PUNCT
taxlaw-13766	394	31	2014	2014	NUM
taxlaw-13766	394	32	)	)	PUNCT
taxlaw-13766	394	33	.	.	PUNCT
taxlaw-13766	395	1	2025	2025	NUM
taxlaw-13766	395	2	]	]	PUNCT
taxlaw-13766	395	3	the	the	DET
taxlaw-13766	395	4	tax	tax	NOUN
taxlaw-13766	395	5	redistribution	redistribution	NOUN
taxlaw-13766	395	6	gap	gap	NOUN
taxlaw-13766	395	7	103	103	NUM
taxlaw-13766	395	8	war	war	NOUN
taxlaw-13766	395	9	shifts	shift	NOUN
taxlaw-13766	395	10	from	from	ADP
taxlaw-13766	395	11	a	a	DET
taxlaw-13766	395	12	mostly	mostly	ADV
taxlaw-13766	395	13	agrarian	agrarian	ADJ
taxlaw-13766	395	14	society	society	NOUN
taxlaw-13766	395	15	to	to	PART
taxlaw-13766	395	16	“	"	PUNCT
taxlaw-13766	395	17	one	one	NUM
taxlaw-13766	395	18	dominated	dominate	VERB
taxlaw-13766	395	19	by	by	ADP
taxlaw-13766	395	20	large	large	ADJ
taxlaw-13766	395	21	industrial	industrial	ADJ
taxlaw-13766	395	22	corporations	corporation	NOUN
taxlaw-13766	395	23	,	,	PUNCT
taxlaw-13766	395	24	”	"	PUNCT
taxlaw-13766	395	25	he	he	PRON
taxlaw-13766	395	26	explains	explain	VERB
taxlaw-13766	395	27	that	that	SCONJ
taxlaw-13766	395	28	“	"	PUNCT
taxlaw-13766	395	29	lawmakers	lawmaker	NOUN
taxlaw-13766	395	30	of	of	ADP
taxlaw-13766	395	31	both	both	DET
taxlaw-13766	395	32	parties	party	NOUN
taxlaw-13766	395	33	”	"	PUNCT
taxlaw-13766	395	34	found	find	VERB
taxlaw-13766	395	35	existing	exist	VERB
taxlaw-13766	395	36	tax	tax	NOUN
taxlaw-13766	395	37	regimes	regime	NOUN
taxlaw-13766	395	38	—	—	PUNCT
taxlaw-13766	395	39	consisting	consist	VERB
taxlaw-13766	395	40	of	of	ADP
taxlaw-13766	395	41	federal	federal	ADJ
taxlaw-13766	395	42	consumption	consumption	NOUN
taxlaw-13766	395	43	taxes	taxis	NOUN
taxlaw-13766	395	44	and	and	CCONJ
taxlaw-13766	395	45	state	state	NOUN
taxlaw-13766	395	46	property	property	NOUN
taxlaw-13766	395	47	taxes	taxis	NOUN
taxlaw-13766	395	48	—	—	PUNCT
taxlaw-13766	395	49	insufficient	insufficient	ADJ
taxlaw-13766	395	50	to	to	PART
taxlaw-13766	395	51	combat	combat	VERB
taxlaw-13766	395	52	“	"	PUNCT
taxlaw-13766	395	53	a	a	DET
taxlaw-13766	395	54	sharp	sharp	ADJ
taxlaw-13766	395	55	rise	rise	NOUN
taxlaw-13766	395	56	in	in	ADP
taxlaw-13766	395	57	inequality	inequality	NOUN
taxlaw-13766	395	58	.	.	PUNCT
taxlaw-13766	395	59	”113	”113	PUNCT
taxlaw-13766	396	1	the	the	DET
taxlaw-13766	396	2	result	result	NOUN
taxlaw-13766	396	3	was	be	AUX
taxlaw-13766	396	4	a	a	DET
taxlaw-13766	396	5	“	"	PUNCT
taxlaw-13766	396	6	focused	focused	ADJ
taxlaw-13766	396	7	and	and	CCONJ
taxlaw-13766	396	8	sustained	sustained	ADJ
taxlaw-13766	396	9	effort	effort	NOUN
taxlaw-13766	396	10	to	to	PART
taxlaw-13766	396	11	enact	enact	VERB
taxlaw-13766	396	12	a	a	DET
taxlaw-13766	396	13	federal	federal	ADJ
taxlaw-13766	396	14	income	income	NOUN
taxlaw-13766	396	15	tax	tax	NOUN
taxlaw-13766	396	16	on	on	ADP
taxlaw-13766	396	17	both	both	DET
taxlaw-13766	396	18	individuals	individual	NOUN
taxlaw-13766	396	19	and	and	CCONJ
taxlaw-13766	396	20	corporations	corporation	NOUN
taxlaw-13766	396	21	,	,	PUNCT
taxlaw-13766	396	22	as	as	ADV
taxlaw-13766	396	23	well	well	ADV
taxlaw-13766	396	24	as	as	ADP
taxlaw-13766	396	25	an	an	DET
taxlaw-13766	396	26	estate	estate	NOUN
taxlaw-13766	396	27	tax	tax	NOUN
taxlaw-13766	396	28	,	,	PUNCT
taxlaw-13766	396	29	”	"	PUNCT
taxlaw-13766	396	30	ultimately	ultimately	ADV
taxlaw-13766	396	31	resulting	result	VERB
taxlaw-13766	396	32	in	in	ADP
taxlaw-13766	396	33	the	the	DET
taxlaw-13766	396	34	16th	16th	ADJ
taxlaw-13766	396	35	amendment	amendment	NOUN
taxlaw-13766	396	36	and	and	CCONJ
taxlaw-13766	396	37	the	the	DET
taxlaw-13766	396	38	foundation	foundation	NOUN
taxlaw-13766	396	39	for	for	ADP
taxlaw-13766	396	40	the	the	DET
taxlaw-13766	396	41	income	income	NOUN
taxlaw-13766	396	42	tax	tax	NOUN
taxlaw-13766	396	43	scheme	scheme	NOUN
taxlaw-13766	396	44	most	most	ADV
taxlaw-13766	396	45	familiar	familiar	ADJ
taxlaw-13766	396	46	to	to	ADP
taxlaw-13766	396	47	americans	americans	PROPN
taxlaw-13766	396	48	today.114	today.114	NOUN
taxlaw-13766	396	49	although	although	SCONJ
taxlaw-13766	396	50	the	the	DET
taxlaw-13766	396	51	early	early	ADJ
taxlaw-13766	396	52	income	income	NOUN
taxlaw-13766	396	53	tax	tax	NOUN
taxlaw-13766	396	54	applied	apply	VERB
taxlaw-13766	396	55	to	to	ADP
taxlaw-13766	396	56	only	only	ADV
taxlaw-13766	396	57	a	a	DET
taxlaw-13766	396	58	fraction	fraction	NOUN
taxlaw-13766	396	59	of	of	ADP
taxlaw-13766	396	60	the	the	DET
taxlaw-13766	396	61	population	population	NOUN
taxlaw-13766	396	62	(	(	PUNCT
taxlaw-13766	396	63	the	the	DET
taxlaw-13766	396	64	national	national	ADJ
taxlaw-13766	396	65	archives	archive	NOUN
taxlaw-13766	396	66	reports	report	VERB
taxlaw-13766	396	67	that	that	SCONJ
taxlaw-13766	396	68	less	less	ADJ
taxlaw-13766	396	69	than	than	ADP
taxlaw-13766	396	70	one	one	NUM
taxlaw-13766	396	71	percent	percent	NOUN
taxlaw-13766	396	72	of	of	ADP
taxlaw-13766	396	73	the	the	DET
taxlaw-13766	396	74	population	population	NOUN
taxlaw-13766	396	75	had	have	VERB
taxlaw-13766	396	76	income	income	NOUN
taxlaw-13766	396	77	tax	tax	NOUN
taxlaw-13766	396	78	liability	liability	NOUN
taxlaw-13766	396	79	in	in	ADP
taxlaw-13766	396	80	1913115	1913115	NUM
taxlaw-13766	396	81	)	)	PUNCT
taxlaw-13766	396	82	,	,	PUNCT
taxlaw-13766	396	83	avi	avi	NOUN
taxlaw-13766	396	84	-	-	PUNCT
taxlaw-13766	396	85	yonah	yonah	PROPN
taxlaw-13766	396	86	emphasizes	emphasize	VERB
taxlaw-13766	396	87	that	that	SCONJ
taxlaw-13766	396	88	“	"	PUNCT
taxlaw-13766	396	89	a	a	DET
taxlaw-13766	396	90	primary	primary	ADJ
taxlaw-13766	396	91	goal	goal	NOUN
taxlaw-13766	396	92	of	of	ADP
taxlaw-13766	396	93	the	the	DET
taxlaw-13766	396	94	income	income	NOUN
taxlaw-13766	396	95	tax	tax	NOUN
taxlaw-13766	396	96	historically	historically	ADV
taxlaw-13766	396	97	was	be	AUX
taxlaw-13766	396	98	seen	see	VERB
taxlaw-13766	396	99	as	as	ADP
taxlaw-13766	396	100	redistributing	redistribute	VERB
taxlaw-13766	396	101	wealth	wealth	NOUN
taxlaw-13766	396	102	from	from	ADP
taxlaw-13766	396	103	the	the	DET
taxlaw-13766	396	104	rich	rich	ADJ
taxlaw-13766	396	105	to	to	ADP
taxlaw-13766	396	106	everyone	everyone	PRON
taxlaw-13766	396	107	else	else	ADV
taxlaw-13766	396	108	.	.	PUNCT
taxlaw-13766	396	109	”116	”116	PUNCT
taxlaw-13766	397	1	anne	anne	PROPN
taxlaw-13766	397	2	alstott	alstott	PROPN
taxlaw-13766	397	3	and	and	CCONJ
taxlaw-13766	397	4	ben	ben	PROPN
taxlaw-13766	397	5	novick	novick	PROPN
taxlaw-13766	397	6	find	find	VERB
taxlaw-13766	397	7	another	another	DET
taxlaw-13766	397	8	data	data	NOUN
taxlaw-13766	397	9	point	point	NOUN
taxlaw-13766	397	10	of	of	ADP
taxlaw-13766	397	11	redistributive	redistributive	ADJ
taxlaw-13766	397	12	tax	tax	NOUN
taxlaw-13766	397	13	policy	policy	NOUN
taxlaw-13766	397	14	beginning	begin	VERB
taxlaw-13766	397	15	in	in	ADP
taxlaw-13766	397	16	1924	1924	NUM
taxlaw-13766	397	17	,	,	PUNCT
taxlaw-13766	397	18	when	when	SCONJ
taxlaw-13766	397	19	the	the	DET
taxlaw-13766	397	20	government	government	NOUN
taxlaw-13766	397	21	kept	keep	VERB
taxlaw-13766	397	22	taxation	taxation	NOUN
taxlaw-13766	397	23	high	high	ADV
taxlaw-13766	397	24	after	after	ADP
taxlaw-13766	397	25	world	world	NOUN
taxlaw-13766	397	26	war	war	NOUN
taxlaw-13766	397	27	i	i	PRON
taxlaw-13766	397	28	in	in	ADP
taxlaw-13766	397	29	part	part	NOUN
taxlaw-13766	397	30	to	to	PART
taxlaw-13766	397	31	provide	provide	VERB
taxlaw-13766	397	32	benefits	benefit	NOUN
taxlaw-13766	397	33	to	to	ADP
taxlaw-13766	397	34	veterans	veteran	NOUN
taxlaw-13766	397	35	.	.	PUNCT
taxlaw-13766	398	1	they	they	PRON
taxlaw-13766	398	2	write	write	VERB
taxlaw-13766	398	3	,	,	PUNCT
taxlaw-13766	398	4	“	"	PUNCT
taxlaw-13766	398	5	the	the	DET
taxlaw-13766	398	6	financial	financial	ADJ
taxlaw-13766	398	7	cost	cost	NOUN
taxlaw-13766	398	8	of	of	ADP
taxlaw-13766	398	9	the	the	DET
taxlaw-13766	398	10	war	war	NOUN
taxlaw-13766	398	11	itself	itself	PRON
taxlaw-13766	398	12	and	and	CCONJ
taxlaw-13766	398	13	the	the	DET
taxlaw-13766	398	14	nation	nation	NOUN
taxlaw-13766	398	15	’s	’s	PART
taxlaw-13766	398	16	lingering	linger	VERB
taxlaw-13766	398	17	obligations	obligation	NOUN
taxlaw-13766	398	18	to	to	ADP
taxlaw-13766	398	19	veterans	veteran	NOUN
taxlaw-13766	398	20	kept	keep	VERB
taxlaw-13766	398	21	the	the	DET
taxlaw-13766	398	22	federal	federal	ADJ
taxlaw-13766	398	23	government	government	NOUN
taxlaw-13766	398	24	’s	’s	PART
taxlaw-13766	398	25	revenue	revenue	NOUN
taxlaw-13766	398	26	needs	need	VERB
taxlaw-13766	398	27	higher	high	ADJ
taxlaw-13766	398	28	than	than	ADP
taxlaw-13766	398	29	otherwise	otherwise	ADV
taxlaw-13766	398	30	and	and	CCONJ
taxlaw-13766	398	31	helped	help	VERB
taxlaw-13766	398	32	build	build	VERB
taxlaw-13766	398	33	taxing	tax	VERB
taxlaw-13766	398	34	capacity	capacity	NOUN
taxlaw-13766	398	35	that	that	PRON
taxlaw-13766	398	36	would	would	AUX
taxlaw-13766	398	37	be	be	AUX
taxlaw-13766	398	38	critical	critical	ADJ
taxlaw-13766	398	39	to	to	ADP
taxlaw-13766	398	40	thirties	thirty	NOUN
taxlaw-13766	398	41	and	and	CCONJ
taxlaw-13766	398	42	forties	forty	NOUN
taxlaw-13766	398	43	efforts	effort	NOUN
taxlaw-13766	398	44	to	to	PART
taxlaw-13766	398	45	build	build	VERB
taxlaw-13766	398	46	the	the	DET
taxlaw-13766	398	47	welfare	welfare	NOUN
taxlaw-13766	398	48	state	state	NOUN
taxlaw-13766	398	49	and	and	CCONJ
taxlaw-13766	398	50	to	to	PART
taxlaw-13766	398	51	finance	finance	VERB
taxlaw-13766	398	52	the	the	DET
taxlaw-13766	398	53	second	second	ADJ
taxlaw-13766	398	54	world	world	NOUN
taxlaw-13766	398	55	war	war	NOUN
taxlaw-13766	398	56	.	.	PUNCT
taxlaw-13766	398	57	”117	”117	PUNCT
taxlaw-13766	398	58	particularly	particularly	ADV
taxlaw-13766	398	59	interesting	interesting	ADJ
taxlaw-13766	398	60	is	be	AUX
taxlaw-13766	398	61	that	that	SCONJ
taxlaw-13766	398	62	these	these	DET
taxlaw-13766	398	63	moves	move	NOUN
taxlaw-13766	398	64	towards	towards	ADP
taxlaw-13766	398	65	redistribution	redistribution	NOUN
taxlaw-13766	398	66	come	come	VERB
taxlaw-13766	398	67	despite	despite	SCONJ
taxlaw-13766	398	68	the	the	DET
taxlaw-13766	398	69	historical	historical	ADJ
taxlaw-13766	398	70	tendency	tendency	NOUN
taxlaw-13766	398	71	,	,	PUNCT
taxlaw-13766	398	72	noted	note	VERB
taxlaw-13766	398	73	by	by	ADP
taxlaw-13766	398	74	blum	blum	PROPN
taxlaw-13766	398	75	and	and	CCONJ
taxlaw-13766	398	76	kalven	kalven	PROPN
taxlaw-13766	398	77	,	,	PUNCT
taxlaw-13766	398	78	jr	jr	PROPN
taxlaw-13766	398	79	.	.	PROPN
taxlaw-13766	398	80	,	,	PUNCT
taxlaw-13766	398	81	“	"	PUNCT
taxlaw-13766	398	82	of	of	ADP
taxlaw-13766	398	83	separating	separate	VERB
taxlaw-13766	398	84	progression	progression	NOUN
taxlaw-13766	398	85	from	from	ADP
taxlaw-13766	398	86	equalitarianism	equalitarianism	NOUN
taxlaw-13766	398	87	and	and	CCONJ
taxlaw-13766	398	88	soft	soft	ADJ
taxlaw-13766	398	89	-	-	PUNCT
taxlaw-13766	398	90	peddling	peddling	NOUN
taxlaw-13766	398	91	its	its	PRON
taxlaw-13766	398	92	redistributive	redistributive	ADJ
taxlaw-13766	398	93	effects	effect	NOUN
taxlaw-13766	398	94	,	,	PUNCT
taxlaw-13766	398	95	[	[	X
taxlaw-13766	398	96	which	which	PRON
taxlaw-13766	398	97	]	]	PUNCT
taxlaw-13766	398	98	probably	probably	ADV
taxlaw-13766	398	99	served	serve	VERB
taxlaw-13766	398	100	an	an	DET
taxlaw-13766	398	101	important	important	ADJ
taxlaw-13766	398	102	function	function	NOUN
taxlaw-13766	398	103	in	in	ADP
taxlaw-13766	398	104	keeping	keep	VERB
taxlaw-13766	398	105	progression	progression	NOUN
taxlaw-13766	398	106	a	a	DET
taxlaw-13766	398	107	respectable	respectable	ADJ
taxlaw-13766	398	108	idea	idea	NOUN
taxlaw-13766	398	109	in	in	ADP
taxlaw-13766	398	110	our	our	PRON
taxlaw-13766	398	111	society	society	NOUN
taxlaw-13766	398	112	.	.	PUNCT
taxlaw-13766	398	113	”118	”118	VERB
taxlaw-13766	399	1	it	it	PRON
taxlaw-13766	399	2	seems	seem	VERB
taxlaw-13766	399	3	intuitive	intuitive	ADJ
taxlaw-13766	399	4	that	that	SCONJ
taxlaw-13766	399	5	a	a	DET
taxlaw-13766	399	6	government	government	NOUN
taxlaw-13766	399	7	would	would	AUX
taxlaw-13766	399	8	want	want	VERB
taxlaw-13766	399	9	to	to	PART
taxlaw-13766	399	10	know	know	VERB
taxlaw-13766	399	11	whether	whether	SCONJ
taxlaw-13766	399	12	its	its	PRON
taxlaw-13766	399	13	redistributive	redistributive	ADJ
taxlaw-13766	399	14	tools	tool	NOUN
taxlaw-13766	399	15	are	be	AUX
taxlaw-13766	399	16	having	have	VERB
taxlaw-13766	399	17	the	the	DET
taxlaw-13766	399	18	intended	intend	VERB
taxlaw-13766	399	19	effect	effect	NOUN
taxlaw-13766	399	20	.	.	PUNCT
taxlaw-13766	400	1	indeed	indeed	ADV
taxlaw-13766	400	2	,	,	PUNCT
taxlaw-13766	400	3	the	the	DET
taxlaw-13766	400	4	tax	tax	NOUN
taxlaw-13766	400	5	revenue	revenue	NOUN
taxlaw-13766	400	6	gap	gap	NOUN
taxlaw-13766	400	7	framework	framework	NOUN
taxlaw-13766	400	8	invites	invite	VERB
taxlaw-13766	400	9	the	the	DET
taxlaw-13766	400	10	parallel	parallel	ADJ
taxlaw-13766	400	11	concept	concept	NOUN
taxlaw-13766	400	12	of	of	ADP
taxlaw-13766	400	13	a	a	DET
taxlaw-13766	400	14	tax	tax	NOUN
taxlaw-13766	400	15	redistribution	redistribution	NOUN
taxlaw-13766	400	16	gap	gap	NOUN
taxlaw-13766	400	17	.	.	PUNCT
taxlaw-13766	401	1	a	a	DET
taxlaw-13766	401	2	2011	2011	NUM
taxlaw-13766	401	3	statement	statement	NOUN
taxlaw-13766	401	4	by	by	ADP
taxlaw-13766	401	5	the	the	DET
taxlaw-13766	401	6	gao	gao	PROPN
taxlaw-13766	401	7	director	director	NOUN
taxlaw-13766	401	8	of	of	ADP
taxlaw-13766	401	9	strategic	strategic	ADJ
taxlaw-13766	401	10	tax	tax	NOUN
taxlaw-13766	401	11	issues	issue	NOUN
taxlaw-13766	401	12	invokes	invoke	VERB
taxlaw-13766	401	13	redistribution	redistribution	NOUN
taxlaw-13766	401	14	in	in	ADP
taxlaw-13766	401	15	passing	pass	VERB
taxlaw-13766	401	16	:	:	PUNCT
taxlaw-13766	401	17	[	[	X
taxlaw-13766	401	18	i]n	i]n	ADJ
taxlaw-13766	401	19	2001	2001	NUM
taxlaw-13766	401	20	taxpayers	taxpayer	NOUN
taxlaw-13766	401	21	underreported	underreporte	VERB
taxlaw-13766	401	22	$	$	SYM
taxlaw-13766	401	23	6.3	6.3	NUM
taxlaw-13766	401	24	billion	billion	NUM
taxlaw-13766	401	25	in	in	ADP
taxlaw-13766	401	26	net	net	ADJ
taxlaw-13766	401	27	income	income	NOUN
taxlaw-13766	401	28	due	due	ADP
taxlaw-13766	401	29	to	to	PART
taxlaw-13766	401	30	misreported	misreporte	VERB
taxlaw-13766	401	31	individual	individual	ADJ
taxlaw-13766	401	32	retirement	retirement	NOUN
taxlaw-13766	401	33	arrangement	arrangement	NOUN
taxlaw-13766	401	34	(	(	PUNCT
taxlaw-13766	401	35	ira	ira	PROPN
taxlaw-13766	401	36	distributions	distribution	NOUN
taxlaw-13766	401	37	)	)	PUNCT
taxlaw-13766	401	38	.	.	PUNCT
taxlaw-13766	402	1	but	but	CCONJ
taxlaw-13766	402	2	taxpayers	taxpayer	NOUN
taxlaw-13766	402	3	also	also	ADV
taxlaw-13766	402	4	may	may	AUX
taxlaw-13766	402	5	underclaim	underclaim	VERB
taxlaw-13766	402	6	benefits	benefit	NOUN
taxlaw-13766	402	7	to	to	PART
taxlaw-13766	402	8	which	which	PRON
taxlaw-13766	402	9	they	they	PRON
taxlaw-13766	402	10	are	be	AUX
taxlaw-13766	402	11	entitled	entitle	VERB
taxlaw-13766	402	12	.	.	PUNCT
taxlaw-13766	402	13	.	.	PUNCT
taxlaw-13766	402	14	.	.	PUNCT
taxlaw-13766	402	15	.	.	PUNCT
taxlaw-13766	403	1	[	[	X
taxlaw-13766	403	2	o]f	o]f	NOUN
taxlaw-13766	403	3	tax	tax	NOUN
taxlaw-13766	403	4	filers	filer	NOUN
taxlaw-13766	403	5	who	who	PRON
taxlaw-13766	403	6	appeared	appear	VERB
taxlaw-13766	403	7	to	to	PART
taxlaw-13766	403	8	be	be	AUX
taxlaw-13766	403	9	eligible	eligible	ADJ
taxlaw-13766	403	10	for	for	ADP
taxlaw-13766	403	11	a	a	DET
taxlaw-13766	403	12	higher	high	ADJ
taxlaw-13766	403	13	-	-	PUNCT
taxlaw-13766	403	14	education	education	NOUN
taxlaw-13766	403	15	tax	tax	NOUN
taxlaw-13766	403	16	credit	credit	NOUN
taxlaw-13766	403	17	or	or	CCONJ
taxlaw-13766	403	18	tuition	tuition	NOUN
taxlaw-13766	403	19	deduction	deduction	NOUN
taxlaw-13766	403	20	in	in	ADP
taxlaw-13766	403	21	tax	tax	NOUN
taxlaw-13766	403	22	year	year	NOUN
taxlaw-13766	403	23	2005	2005	NUM
taxlaw-13766	403	24	,	,	PUNCT
taxlaw-13766	403	25	about	about	ADV
taxlaw-13766	403	26	19	19	NUM
taxlaw-13766	403	27	percent	percent	NOUN
taxlaw-13766	403	28	.	.	PUNCT
taxlaw-13766	403	29	.	.	PUNCT
taxlaw-13766	404	1	.	.	PUNCT
taxlaw-13766	405	1	failed	fail	VERB
taxlaw-13766	405	2	to	to	PART
taxlaw-13766	405	3	claim	claim	VERB
taxlaw-13766	405	4	any	any	PRON
taxlaw-13766	405	5	of	of	ADP
taxlaw-13766	405	6	them.119	them.119	ADJ
taxlaw-13766	405	7	australian	australian	ADJ
taxlaw-13766	405	8	tax	tax	NOUN
taxlaw-13766	405	9	scholar	scholar	NOUN
taxlaw-13766	405	10	neil	neil	PROPN
taxlaw-13766	405	11	warren	warren	PROPN
taxlaw-13766	405	12	proposes	propose	VERB
taxlaw-13766	405	13	tax	tax	NOUN
taxlaw-13766	405	14	redistribution	redistribution	NOUN
taxlaw-13766	405	15	gap	gap	NOUN
taxlaw-13766	405	16	analysis	analysis	NOUN
taxlaw-13766	405	17	more	more	ADV
taxlaw-13766	405	18	directly	directly	ADV
taxlaw-13766	405	19	:	:	PUNCT
taxlaw-13766	405	20	“	"	PUNCT
taxlaw-13766	405	21	there	there	PRON
taxlaw-13766	405	22	is	be	VERB
taxlaw-13766	405	23	no	no	DET
taxlaw-13766	405	24	reason	reason	NOUN
taxlaw-13766	405	25	why	why	SCONJ
taxlaw-13766	405	26	tax	tax	NOUN
taxlaw-13766	405	27	[	[	X
taxlaw-13766	405	28	revenue	revenue	NOUN
taxlaw-13766	405	29	]	]	X
taxlaw-13766	405	30	gap	gap	NOUN
taxlaw-13766	405	31	studies	study	NOUN
taxlaw-13766	405	32	can	can	AUX
taxlaw-13766	405	33	not	not	PART
taxlaw-13766	405	34	be	be	AUX
taxlaw-13766	405	35	expanded	expand	VERB
taxlaw-13766	405	36	beyond	beyond	ADP
taxlaw-13766	405	37	taxes	taxis	NOUN
taxlaw-13766	405	38	by	by	ADP
taxlaw-13766	405	39	a	a	DET
taxlaw-13766	405	40	revenue	revenue	NOUN
taxlaw-13766	405	41	administration	administration	NOUN
taxlaw-13766	405	42	if	if	SCONJ
taxlaw-13766	405	43	it	it	PRON
taxlaw-13766	405	44	was	be	AUX
taxlaw-13766	405	45	also	also	ADV
taxlaw-13766	405	46	administering	administer	VERB
taxlaw-13766	405	47	negative	negative	ADJ
taxlaw-13766	405	48	taxes	taxis	NOUN
taxlaw-13766	405	49	113	113	NUM
taxlaw-13766	405	50	avi	avi	NOUN
taxlaw-13766	405	51	-	-	PUNCT
taxlaw-13766	405	52	yonah	yonah	ADJ
taxlaw-13766	405	53	,	,	PUNCT
taxlaw-13766	405	54	supra	supra	ADJ
taxlaw-13766	405	55	note	note	NOUN
taxlaw-13766	405	56	4	4	NUM
taxlaw-13766	405	57	,	,	PUNCT
taxlaw-13766	405	58	at	at	ADP
taxlaw-13766	405	59	11	11	NUM
taxlaw-13766	405	60	.	.	X
taxlaw-13766	406	1	114	114	NUM
taxlaw-13766	407	1	i	i	NOUN
taxlaw-13766	407	2	d.	d.	NOUN
taxlaw-13766	407	3	115	115	NUM
taxlaw-13766	407	4	16th	16th	ADJ
taxlaw-13766	407	5	amendment	amendment	NOUN
taxlaw-13766	407	6	to	to	ADP
taxlaw-13766	407	7	the	the	DET
taxlaw-13766	407	8	u.s	u.s	PROPN
taxlaw-13766	407	9	.	.	PROPN
taxlaw-13766	407	10	constitution	constitution	PROPN
taxlaw-13766	407	11	:	:	PUNCT
taxlaw-13766	407	12	federal	federal	ADJ
taxlaw-13766	407	13	income	income	NOUN
taxlaw-13766	407	14	tax	tax	NOUN
taxlaw-13766	407	15	(	(	PUNCT
taxlaw-13766	407	16	1913	1913	NUM
taxlaw-13766	407	17	)	)	PUNCT
taxlaw-13766	407	18	,	,	PUNCT
taxlaw-13766	407	19	national	national	ADJ
taxlaw-13766	407	20	archives	archive	NOUN
taxlaw-13766	407	21	:	:	PUNCT
taxlaw-13766	407	22	milestone	milestone	NOUN
taxlaw-13766	407	23	documents	document	NOUN
taxlaw-13766	407	24	,	,	PUNCT
taxlaw-13766	407	25	https://www.archives.gov/milestone-documents/16th-amendment	https://www.archives.gov/milestone-documents/16th-amendment	ADJ
taxlaw-13766	407	26	[	[	X
taxlaw-13766	407	27	https://perma.cc/u8r9-ug62	https://perma.cc/u8r9-ug62	NOUN
taxlaw-13766	407	28	]	]	X
taxlaw-13766	407	29	.	.	PUNCT
taxlaw-13766	408	1	116	116	NUM
taxlaw-13766	408	2	avi	avi	PROPN
taxlaw-13766	408	3	-	-	PUNCT
taxlaw-13766	408	4	yonah	yonah	ADJ
taxlaw-13766	408	5	,	,	PUNCT
taxlaw-13766	408	6	supra	supra	ADJ
taxlaw-13766	408	7	note	note	NOUN
taxlaw-13766	408	8	4	4	NUM
taxlaw-13766	408	9	,	,	PUNCT
taxlaw-13766	408	10	at	at	ADP
taxlaw-13766	408	11	12	12	NUM
taxlaw-13766	408	12	.	.	PUNCT
taxlaw-13766	409	1	117	117	NUM
taxlaw-13766	409	2	anne	anne	PROPN
taxlaw-13766	409	3	alstott	alstott	PROPN
taxlaw-13766	409	4	and	and	CCONJ
taxlaw-13766	409	5	ben	ben	PROPN
taxlaw-13766	409	6	novick	novick	PROPN
taxlaw-13766	409	7	,	,	PUNCT
taxlaw-13766	409	8	war	war	NOUN
taxlaw-13766	409	9	,	,	PUNCT
taxlaw-13766	409	10	taxes	taxis	NOUN
taxlaw-13766	409	11	,	,	PUNCT
taxlaw-13766	409	12	and	and	CCONJ
taxlaw-13766	409	13	income	income	NOUN
taxlaw-13766	409	14	redistribution	redistribution	NOUN
taxlaw-13766	409	15	in	in	ADP
taxlaw-13766	409	16	the	the	DET
taxlaw-13766	409	17	twenties	twenty	NOUN
taxlaw-13766	409	18	,	,	PUNCT
taxlaw-13766	409	19	59	59	NUM
taxlaw-13766	409	20	tax	tax	NOUN
taxlaw-13766	409	21	l.	l.	PROPN
taxlaw-13766	409	22	rev	rev	PROPN
taxlaw-13766	409	23	.	.	PROPN
taxlaw-13766	409	24	373	373	NUM
taxlaw-13766	409	25	,	,	PUNCT
taxlaw-13766	409	26	438	438	NUM
taxlaw-13766	409	27	(	(	PUNCT
taxlaw-13766	409	28	2006	2006	NUM
taxlaw-13766	409	29	)	)	PUNCT
taxlaw-13766	409	30	.	.	PUNCT
taxlaw-13766	410	1	118	118	NUM
taxlaw-13766	410	2	blum	blum	PROPN
taxlaw-13766	410	3	&	&	CCONJ
taxlaw-13766	410	4	kalven	kalven	PROPN
taxlaw-13766	410	5	,	,	PUNCT
taxlaw-13766	410	6	supra	supra	PROPN
taxlaw-13766	410	7	note	note	PROPN
taxlaw-13766	410	8	100	100	NUM
taxlaw-13766	410	9	,	,	PUNCT
taxlaw-13766	410	10	at	at	ADP
taxlaw-13766	410	11	486	486	NUM
taxlaw-13766	410	12	-	-	SYM
taxlaw-13766	410	13	87	87	NUM
taxlaw-13766	410	14	.	.	PUNCT
taxlaw-13766	411	1	119	119	NUM
taxlaw-13766	411	2	u.s	u.s	PROPN
taxlaw-13766	411	3	.	.	PROPN
taxlaw-13766	411	4	gov’t	gov’t	PROPN
taxlaw-13766	411	5	accountability	accountability	NOUN
taxlaw-13766	411	6	off	off	ADP
taxlaw-13766	411	7	.	.	PUNCT
taxlaw-13766	411	8	,	,	PUNCT
taxlaw-13766	411	9	gao-11	gao-11	PROPN
taxlaw-13766	411	10	-	-	SYM
taxlaw-13766	411	11	747	747	NUM
taxlaw-13766	411	12	t	t	NOUN
taxlaw-13766	411	13	tax	tax	NOUN
taxlaw-13766	411	14	gap	gap	NOUN
taxlaw-13766	411	15	:	:	PUNCT
taxlaw-13766	411	16	complexity	complexity	NOUN
taxlaw-13766	411	17	and	and	CCONJ
taxlaw-13766	411	18	taxpayer	taxpayer	NOUN
taxlaw-13766	411	19	compliance	compliance	NOUN
taxlaw-13766	411	20	1	1	NUM
taxlaw-13766	411	21	(	(	PUNCT
taxlaw-13766	411	22	2011	2011	NUM
taxlaw-13766	411	23	)	)	PUNCT
taxlaw-13766	411	24	.	.	PUNCT
taxlaw-13766	412	1	https://www.archives.gov/milestone-documents/16th-amendment	https://www.archives.gov/milestone-documents/16th-amendment	ADJ
taxlaw-13766	412	2	104	104	NUM
taxlaw-13766	412	3	columbia	columbia	PROPN
taxlaw-13766	412	4	journal	journal	PROPN
taxlaw-13766	412	5	of	of	ADP
taxlaw-13766	412	6	tax	tax	NOUN
taxlaw-13766	412	7	law	law	NOUN
taxlaw-13766	412	8	[	[	X
taxlaw-13766	412	9	vol	vol	NOUN
taxlaw-13766	412	10	.	.	PUNCT
taxlaw-13766	413	1	16:2	16:2	NUM
taxlaw-13766	413	2	(	(	PUNCT
taxlaw-13766	413	3	such	such	ADJ
taxlaw-13766	413	4	as	as	ADP
taxlaw-13766	413	5	tax	tax	NOUN
taxlaw-13766	413	6	credits	credit	NOUN
taxlaw-13766	413	7	and	and	CCONJ
taxlaw-13766	413	8	subsidies	subsidy	NOUN
taxlaw-13766	413	9	)	)	PUNCT
taxlaw-13766	413	10	or	or	CCONJ
taxlaw-13766	413	11	social	social	ADJ
taxlaw-13766	413	12	(	(	PUNCT
taxlaw-13766	413	13	income	income	NOUN
taxlaw-13766	413	14	-	-	PUNCT
taxlaw-13766	413	15	contingent	contingent	NOUN
taxlaw-13766	413	16	)	)	PUNCT
taxlaw-13766	413	17	transfer	transfer	NOUN
taxlaw-13766	413	18	programs	program	NOUN
taxlaw-13766	413	19	.	.	PUNCT
taxlaw-13766	414	1	”120	”120	PUNCT
taxlaw-13766	414	2	with	with	ADP
taxlaw-13766	414	3	a	a	DET
taxlaw-13766	414	4	tax	tax	NOUN
taxlaw-13766	414	5	redistribution	redistribution	NOUN
taxlaw-13766	414	6	gap	gap	NOUN
taxlaw-13766	414	7	measure	measure	NOUN
taxlaw-13766	414	8	,	,	PUNCT
taxlaw-13766	414	9	the	the	DET
taxlaw-13766	414	10	irs	irs	PROPN
taxlaw-13766	414	11	would	would	AUX
taxlaw-13766	414	12	not	not	PART
taxlaw-13766	414	13	be	be	AUX
taxlaw-13766	414	14	introducing	introduce	VERB
taxlaw-13766	414	15	new	new	ADJ
taxlaw-13766	414	16	redistribution	redistribution	NOUN
taxlaw-13766	414	17	—	—	PUNCT
taxlaw-13766	414	18	it	it	PRON
taxlaw-13766	414	19	would	would	AUX
taxlaw-13766	414	20	instead	instead	ADV
taxlaw-13766	414	21	be	be	AUX
taxlaw-13766	414	22	evaluating	evaluate	VERB
taxlaw-13766	414	23	current	current	ADJ
taxlaw-13766	414	24	policy	policy	NOUN
taxlaw-13766	414	25	.	.	PUNCT
taxlaw-13766	415	1	that	that	SCONJ
taxlaw-13766	415	2	alone	alone	ADV
taxlaw-13766	415	3	could	could	AUX
taxlaw-13766	415	4	exempt	exempt	VERB
taxlaw-13766	415	5	introduction	introduction	NOUN
taxlaw-13766	415	6	of	of	ADP
taxlaw-13766	415	7	the	the	DET
taxlaw-13766	415	8	measure	measure	NOUN
taxlaw-13766	415	9	from	from	ADP
taxlaw-13766	415	10	public	public	ADJ
taxlaw-13766	415	11	opinion	opinion	NOUN
taxlaw-13766	415	12	or	or	CCONJ
taxlaw-13766	415	13	political	political	ADJ
taxlaw-13766	415	14	concerns	concern	NOUN
taxlaw-13766	415	15	around	around	ADP
taxlaw-13766	415	16	redistribution	redistribution	NOUN
taxlaw-13766	415	17	.	.	PUNCT
taxlaw-13766	416	1	nor	nor	CCONJ
taxlaw-13766	416	2	is	be	AUX
taxlaw-13766	416	3	the	the	DET
taxlaw-13766	416	4	irs	irs	PROPN
taxlaw-13766	416	5	a	a	DET
taxlaw-13766	416	6	stranger	stranger	NOUN
taxlaw-13766	416	7	to	to	ADP
taxlaw-13766	416	8	new	new	ADJ
taxlaw-13766	416	9	tax	tax	NOUN
taxlaw-13766	416	10	measures	measure	NOUN
taxlaw-13766	416	11	.	.	PUNCT
taxlaw-13766	417	1	before	before	ADP
taxlaw-13766	417	2	the	the	DET
taxlaw-13766	417	3	1960	1960	NUM
taxlaw-13766	417	4	’s	’s	NOUN
taxlaw-13766	417	5	,	,	PUNCT
taxlaw-13766	417	6	the	the	DET
taxlaw-13766	417	7	irs	irs	PROPN
taxlaw-13766	417	8	did	do	AUX
taxlaw-13766	417	9	not	not	PART
taxlaw-13766	417	10	measure	measure	VERB
taxlaw-13766	417	11	the	the	DET
taxlaw-13766	417	12	tax	tax	NOUN
taxlaw-13766	417	13	revenue	revenue	NOUN
taxlaw-13766	417	14	gap	gap	NOUN
taxlaw-13766	417	15	;	;	PUNCT
taxlaw-13766	417	16	that	that	DET
taxlaw-13766	417	17	figure	figure	NOUN
taxlaw-13766	417	18	is	be	AUX
taxlaw-13766	417	19	now	now	ADV
taxlaw-13766	417	20	an	an	DET
taxlaw-13766	417	21	enshrined	enshrined	ADJ
taxlaw-13766	417	22	piece	piece	NOUN
taxlaw-13766	417	23	of	of	ADP
taxlaw-13766	417	24	tax	tax	NOUN
taxlaw-13766	417	25	policy	policy	NOUN
taxlaw-13766	417	26	analysis	analysis	NOUN
taxlaw-13766	417	27	.	.	PUNCT
taxlaw-13766	418	1	similarly	similarly	ADV
taxlaw-13766	418	2	,	,	PUNCT
taxlaw-13766	418	3	stanley	stanley	PROPN
taxlaw-13766	418	4	surrey	surrey	PROPN
taxlaw-13766	418	5	coined	coin	VERB
taxlaw-13766	418	6	the	the	DET
taxlaw-13766	418	7	concept	concept	NOUN
taxlaw-13766	418	8	of	of	ADP
taxlaw-13766	418	9	tax	tax	NOUN
taxlaw-13766	418	10	expenditures	expenditure	NOUN
taxlaw-13766	418	11	—	—	PUNCT
taxlaw-13766	418	12	a	a	DET
taxlaw-13766	418	13	tax	tax	NOUN
taxlaw-13766	418	14	provisions	provision	NOUN
taxlaw-13766	418	15	that	that	PRON
taxlaw-13766	418	16	carve	carve	VERB
taxlaw-13766	418	17	out	out	ADP
taxlaw-13766	418	18	from	from	ADP
taxlaw-13766	418	19	the	the	DET
taxlaw-13766	418	20	tax	tax	NOUN
taxlaw-13766	418	21	base	base	NOUN
taxlaw-13766	418	22	economic	economic	ADJ
taxlaw-13766	418	23	activity	activity	NOUN
taxlaw-13766	418	24	that	that	PRON
taxlaw-13766	418	25	would	would	AUX
taxlaw-13766	418	26	otherwise	otherwise	ADV
taxlaw-13766	418	27	fall	fall	VERB
taxlaw-13766	418	28	under	under	ADP
taxlaw-13766	418	29	accepted	accept	VERB
taxlaw-13766	418	30	concepts	concept	NOUN
taxlaw-13766	418	31	of	of	ADP
taxlaw-13766	418	32	net	net	ADJ
taxlaw-13766	418	33	income	income	NOUN
taxlaw-13766	418	34	—	—	PUNCT
taxlaw-13766	418	35	in	in	ADP
taxlaw-13766	418	36	the	the	DET
taxlaw-13766	418	37	1960’s121	1960’s121	NUM
taxlaw-13766	418	38	;	;	PUNCT
taxlaw-13766	418	39	by	by	ADP
taxlaw-13766	418	40	1974	1974	NUM
taxlaw-13766	418	41	,	,	PUNCT
taxlaw-13766	418	42	congress	congress	PROPN
taxlaw-13766	418	43	required	require	VERB
taxlaw-13766	418	44	the	the	DET
taxlaw-13766	418	45	president	president	NOUN
taxlaw-13766	418	46	’s	’s	PART
taxlaw-13766	418	47	annual	annual	ADJ
taxlaw-13766	418	48	budget	budget	NOUN
taxlaw-13766	418	49	to	to	PART
taxlaw-13766	418	50	include	include	VERB
taxlaw-13766	418	51	an	an	DET
taxlaw-13766	418	52	account	account	NOUN
taxlaw-13766	418	53	of	of	ADP
taxlaw-13766	418	54	all	all	DET
taxlaw-13766	418	55	tax	tax	NOUN
taxlaw-13766	418	56	expenditures	expenditure	NOUN
taxlaw-13766	418	57	in	in	ADP
taxlaw-13766	418	58	the	the	DET
taxlaw-13766	418	59	code.122	code.122	NOUN
taxlaw-13766	418	60	if	if	SCONJ
taxlaw-13766	418	61	the	the	DET
taxlaw-13766	418	62	irs	irs	PROPN
taxlaw-13766	418	63	or	or	CCONJ
taxlaw-13766	418	64	another	another	DET
taxlaw-13766	418	65	federal	federal	ADJ
taxlaw-13766	418	66	agency	agency	NOUN
taxlaw-13766	418	67	were	be	AUX
taxlaw-13766	418	68	to	to	PART
taxlaw-13766	418	69	introduce	introduce	VERB
taxlaw-13766	418	70	a	a	DET
taxlaw-13766	418	71	tax	tax	NOUN
taxlaw-13766	418	72	redistribution	redistribution	NOUN
taxlaw-13766	418	73	gap	gap	NOUN
taxlaw-13766	418	74	measure	measure	NOUN
taxlaw-13766	418	75	,	,	PUNCT
taxlaw-13766	418	76	how	how	SCONJ
taxlaw-13766	418	77	would	would	AUX
taxlaw-13766	418	78	it	it	PRON
taxlaw-13766	418	79	do	do	VERB
taxlaw-13766	418	80	so	so	ADV
taxlaw-13766	418	81	?	?	PUNCT
taxlaw-13766	419	1	the	the	DET
taxlaw-13766	419	2	next	next	ADJ
taxlaw-13766	419	3	two	two	NUM
taxlaw-13766	419	4	parts	part	NOUN
taxlaw-13766	419	5	of	of	ADP
taxlaw-13766	419	6	this	this	DET
taxlaw-13766	419	7	article	article	NOUN
taxlaw-13766	419	8	seek	seek	VERB
taxlaw-13766	419	9	to	to	PART
taxlaw-13766	419	10	answer	answer	VERB
taxlaw-13766	419	11	that	that	DET
taxlaw-13766	419	12	question	question	NOUN
taxlaw-13766	419	13	.	.	PUNCT
taxlaw-13766	420	1	ii	ii	X
taxlaw-13766	420	2	.	.	PUNCT
taxlaw-13766	421	1	building	build	VERB
taxlaw-13766	421	2	the	the	DET
taxlaw-13766	421	3	tax	tax	NOUN
taxlaw-13766	421	4	redistribution	redistribution	NOUN
taxlaw-13766	421	5	gap	gap	NOUN
taxlaw-13766	421	6	measure	measure	NOUN
taxlaw-13766	421	7	in	in	ADP
taxlaw-13766	421	8	this	this	DET
taxlaw-13766	421	9	second	second	ADJ
taxlaw-13766	421	10	section	section	NOUN
taxlaw-13766	421	11	,	,	PUNCT
taxlaw-13766	421	12	we	we	PRON
taxlaw-13766	421	13	start	start	VERB
taxlaw-13766	421	14	to	to	PART
taxlaw-13766	421	15	build	build	VERB
taxlaw-13766	421	16	a	a	DET
taxlaw-13766	421	17	framework	framework	NOUN
taxlaw-13766	421	18	under	under	ADP
taxlaw-13766	421	19	which	which	PRON
taxlaw-13766	421	20	the	the	DET
taxlaw-13766	421	21	irs	irs	PROPN
taxlaw-13766	421	22	might	might	AUX
taxlaw-13766	421	23	begin	begin	VERB
taxlaw-13766	421	24	to	to	PART
taxlaw-13766	421	25	measure	measure	VERB
taxlaw-13766	421	26	the	the	DET
taxlaw-13766	421	27	tax	tax	NOUN
taxlaw-13766	421	28	redistribution	redistribution	NOUN
taxlaw-13766	421	29	gap	gap	NOUN
taxlaw-13766	421	30	measure	measure	NOUN
taxlaw-13766	421	31	.	.	PUNCT
taxlaw-13766	422	1	we	we	PRON
taxlaw-13766	422	2	begin	begin	VERB
taxlaw-13766	422	3	by	by	ADP
taxlaw-13766	422	4	defining	define	VERB
taxlaw-13766	422	5	redistribution	redistribution	NOUN
taxlaw-13766	422	6	.	.	PUNCT
taxlaw-13766	423	1	a.	a.	NOUN
taxlaw-13766	424	1	what	what	PRON
taxlaw-13766	424	2	is	be	AUX
taxlaw-13766	424	3	redistribution	redistribution	NOUN
taxlaw-13766	424	4	?	?	PUNCT
taxlaw-13766	425	1	to	to	PART
taxlaw-13766	425	2	measure	measure	VERB
taxlaw-13766	425	3	something	something	PRON
taxlaw-13766	425	4	,	,	PUNCT
taxlaw-13766	425	5	we	we	PRON
taxlaw-13766	425	6	must	must	AUX
taxlaw-13766	425	7	first	first	ADV
taxlaw-13766	425	8	define	define	VERB
taxlaw-13766	425	9	it	it	PRON
taxlaw-13766	425	10	,	,	PUNCT
taxlaw-13766	425	11	and	and	CCONJ
taxlaw-13766	425	12	so	so	ADV
taxlaw-13766	425	13	we	we	PRON
taxlaw-13766	425	14	start	start	VERB
taxlaw-13766	425	15	with	with	ADP
taxlaw-13766	425	16	theory	theory	NOUN
taxlaw-13766	425	17	:	:	PUNCT
taxlaw-13766	425	18	what	what	PRON
taxlaw-13766	425	19	does	do	AUX
taxlaw-13766	425	20	it	it	PRON
taxlaw-13766	425	21	mean	mean	VERB
taxlaw-13766	425	22	to	to	PART
taxlaw-13766	425	23	redistribute	redistribute	VERB
taxlaw-13766	425	24	?	?	PUNCT
taxlaw-13766	426	1	colloquially	colloquially	ADV
taxlaw-13766	426	2	,	,	PUNCT
taxlaw-13766	426	3	we	we	PRON
taxlaw-13766	426	4	think	think	VERB
taxlaw-13766	426	5	of	of	ADP
taxlaw-13766	426	6	robin	robin	PROPN
taxlaw-13766	426	7	hood	hood	PROPN
taxlaw-13766	426	8	,	,	PUNCT
taxlaw-13766	426	9	stealing	steal	VERB
taxlaw-13766	426	10	from	from	ADP
taxlaw-13766	426	11	the	the	DET
taxlaw-13766	426	12	sherwood	sherwood	PROPN
taxlaw-13766	426	13	forest	forest	PROPN
taxlaw-13766	426	14	rich	rich	ADJ
taxlaw-13766	426	15	to	to	PART
taxlaw-13766	426	16	provide	provide	VERB
taxlaw-13766	426	17	for	for	ADP
taxlaw-13766	426	18	the	the	DET
taxlaw-13766	426	19	less	less	ADJ
taxlaw-13766	426	20	fortunate.123	fortunate.123	NOUN
taxlaw-13766	426	21	but	but	CCONJ
taxlaw-13766	426	22	robin	robin	PROPN
taxlaw-13766	426	23	hood	hood	PROPN
taxlaw-13766	426	24	’s	’s	PART
taxlaw-13766	426	25	antics	antic	NOUN
taxlaw-13766	426	26	are	be	AUX
taxlaw-13766	426	27	a	a	DET
taxlaw-13766	426	28	kind	kind	NOUN
taxlaw-13766	426	29	of	of	ADP
taxlaw-13766	426	30	private	private	ADJ
taxlaw-13766	426	31	redistribution	redistribution	NOUN
taxlaw-13766	426	32	,	,	PUNCT
taxlaw-13766	426	33	by	by	ADP
taxlaw-13766	426	34	which	which	PRON
taxlaw-13766	426	35	the	the	DET
taxlaw-13766	426	36	people	people	NOUN
taxlaw-13766	426	37	take	take	VERB
taxlaw-13766	426	38	the	the	DET
taxlaw-13766	426	39	allocation	allocation	NOUN
taxlaw-13766	426	40	of	of	ADP
taxlaw-13766	426	41	resources	resource	NOUN
taxlaw-13766	426	42	into	into	ADP
taxlaw-13766	426	43	their	their	PRON
taxlaw-13766	426	44	own	own	ADJ
taxlaw-13766	426	45	hands	hand	NOUN
taxlaw-13766	426	46	to	to	PART
taxlaw-13766	426	47	correct	correct	VERB
taxlaw-13766	426	48	perceived	perceive	VERB
taxlaw-13766	426	49	injustices	injustice	NOUN
taxlaw-13766	426	50	flowing	flow	VERB
taxlaw-13766	426	51	from	from	ADP
taxlaw-13766	426	52	government	government	NOUN
taxlaw-13766	426	53	action	action	NOUN
taxlaw-13766	426	54	.	.	PUNCT
taxlaw-13766	427	1	here	here	ADV
taxlaw-13766	427	2	,	,	PUNCT
taxlaw-13766	427	3	we	we	PRON
taxlaw-13766	427	4	are	be	AUX
taxlaw-13766	427	5	concerned	concerned	ADJ
taxlaw-13766	427	6	with	with	ADP
taxlaw-13766	427	7	redistribution	redistribution	NOUN
taxlaw-13766	427	8	that	that	PRON
taxlaw-13766	427	9	results	result	VERB
taxlaw-13766	427	10	from	from	ADP
taxlaw-13766	427	11	,	,	PUNCT
taxlaw-13766	427	12	and	and	CCONJ
taxlaw-13766	427	13	not	not	PART
taxlaw-13766	427	14	in	in	ADP
taxlaw-13766	427	15	response	response	NOUN
taxlaw-13766	427	16	to	to	ADP
taxlaw-13766	427	17	,	,	PUNCT
taxlaw-13766	427	18	governmental	governmental	ADJ
taxlaw-13766	427	19	decisions	decision	NOUN
taxlaw-13766	427	20	.	.	PUNCT
taxlaw-13766	428	1	while	while	SCONJ
taxlaw-13766	428	2	redistribution	redistribution	NOUN
taxlaw-13766	428	3	by	by	ADP
taxlaw-13766	428	4	government	government	NOUN
taxlaw-13766	428	5	—	—	PUNCT
taxlaw-13766	428	6	that	that	ADV
taxlaw-13766	428	7	is	is	ADV
taxlaw-13766	428	8	,	,	PUNCT
taxlaw-13766	428	9	state	state	NOUN
taxlaw-13766	428	10	-	-	PUNCT
taxlaw-13766	428	11	sanctioned	sanction	VERB
taxlaw-13766	428	12	,	,	PUNCT
taxlaw-13766	428	13	legal	legal	ADJ
taxlaw-13766	428	14	reapportionment	reapportionment	NOUN
taxlaw-13766	428	15	of	of	ADP
taxlaw-13766	428	16	resources	resource	NOUN
taxlaw-13766	428	17	—	—	PUNCT
taxlaw-13766	428	18	operates	operate	VERB
taxlaw-13766	428	19	differently	differently	ADV
taxlaw-13766	428	20	than	than	ADP
taxlaw-13766	428	21	renegade	renegade	NOUN
taxlaw-13766	428	22	takings	taking	NOUN
taxlaw-13766	428	23	,	,	PUNCT
taxlaw-13766	428	24	both	both	DET
taxlaw-13766	428	25	forms	form	NOUN
taxlaw-13766	428	26	get	get	VERB
taxlaw-13766	428	27	at	at	ADP
taxlaw-13766	428	28	the	the	DET
taxlaw-13766	428	29	issues	issue	NOUN
taxlaw-13766	428	30	at	at	ADP
taxlaw-13766	428	31	the	the	DET
taxlaw-13766	428	32	heart	heart	NOUN
taxlaw-13766	428	33	of	of	ADP
taxlaw-13766	428	34	this	this	DET
taxlaw-13766	428	35	article	article	NOUN
taxlaw-13766	428	36	:	:	PUNCT
taxlaw-13766	428	37	“	"	PUNCT
taxlaw-13766	428	38	what	what	PRON
taxlaw-13766	428	39	constitutes	constitute	VERB
taxlaw-13766	428	40	a	a	DET
taxlaw-13766	428	41	just	just	ADJ
taxlaw-13766	428	42	society	society	NOUN
taxlaw-13766	428	43	,	,	PUNCT
taxlaw-13766	428	44	what	what	PRON
taxlaw-13766	428	45	citizens	citizen	NOUN
taxlaw-13766	428	46	owe	owe	VERB
taxlaw-13766	428	47	to	to	ADP
taxlaw-13766	428	48	each	each	DET
taxlaw-13766	428	49	other	other	ADJ
taxlaw-13766	428	50	,	,	PUNCT
taxlaw-13766	428	51	and	and	CCONJ
taxlaw-13766	428	52	what	what	DET
taxlaw-13766	428	53	limitations	limitation	NOUN
taxlaw-13766	428	54	on	on	ADP
taxlaw-13766	428	55	liberty	liberty	NOUN
taxlaw-13766	428	56	are	be	AUX
taxlaw-13766	428	57	acceptable	acceptable	ADJ
taxlaw-13766	428	58	.	.	PUNCT
taxlaw-13766	429	1	”124	”124	ADJ
taxlaw-13766	429	2	philosopher	philosopher	NOUN
taxlaw-13766	429	3	christian	christian	PROPN
taxlaw-13766	429	4	barry	barry	PROPN
taxlaw-13766	429	5	defines	define	VERB
taxlaw-13766	429	6	four	four	NUM
taxlaw-13766	429	7	parameters	parameter	NOUN
taxlaw-13766	429	8	indicative	indicative	ADJ
taxlaw-13766	429	9	of	of	ADP
taxlaw-13766	429	10	governmental	governmental	ADJ
taxlaw-13766	429	11	redistribution	redistribution	NOUN
taxlaw-13766	429	12	:	:	PUNCT
taxlaw-13766	429	13	120	120	NUM
taxlaw-13766	429	14	warren	warren	NOUN
taxlaw-13766	429	15	,	,	PUNCT
taxlaw-13766	429	16	supra	supra	PROPN
taxlaw-13766	429	17	note	note	PROPN
taxlaw-13766	429	18	62	62	NUM
taxlaw-13766	429	19	,	,	PUNCT
taxlaw-13766	429	20	at	at	ADP
taxlaw-13766	429	21	5	5	NUM
taxlaw-13766	429	22	.	.	SYM
taxlaw-13766	429	23	121	121	NUM
taxlaw-13766	429	24	stanley	stanley	PROPN
taxlaw-13766	429	25	s.	s.	PROPN
taxlaw-13766	429	26	surrey	surrey	PROPN
taxlaw-13766	429	27	,	,	PUNCT
taxlaw-13766	429	28	the	the	DET
taxlaw-13766	429	29	united	united	PROPN
taxlaw-13766	429	30	states	states	PROPN
taxlaw-13766	429	31	income	income	NOUN
taxlaw-13766	429	32	tax	tax	NOUN
taxlaw-13766	429	33	system	system	NOUN
taxlaw-13766	429	34	—	—	PUNCT
taxlaw-13766	429	35	the	the	DET
taxlaw-13766	429	36	need	need	NOUN
taxlaw-13766	429	37	for	for	ADP
taxlaw-13766	429	38	a	a	DET
taxlaw-13766	429	39	full	full	ADJ
taxlaw-13766	429	40	accounting	accounting	NOUN
taxlaw-13766	429	41	,	,	PUNCT
taxlaw-13766	429	42	in	in	ADP
taxlaw-13766	429	43	tax	tax	NOUN
taxlaw-13766	429	44	policy	policy	NOUN
taxlaw-13766	429	45	and	and	CCONJ
taxlaw-13766	429	46	tax	tax	NOUN
taxlaw-13766	429	47	reform	reform	NOUN
taxlaw-13766	429	48	:	:	PUNCT
taxlaw-13766	429	49	1961–1969	1961–1969	NUM
taxlaw-13766	429	50	,	,	PUNCT
taxlaw-13766	429	51	573	573	NUM
taxlaw-13766	429	52	(	(	PUNCT
taxlaw-13766	429	53	william	william	PROPN
taxlaw-13766	429	54	f.	f.	PROPN
taxlaw-13766	429	55	hellmuth	hellmuth	PROPN
taxlaw-13766	429	56	&	&	CCONJ
taxlaw-13766	429	57	oliver	oliver	PROPN
taxlaw-13766	429	58	oldman	oldman	PROPN
taxlaw-13766	429	59	eds	eds	PROPN
taxlaw-13766	429	60	.	.	PROPN
taxlaw-13766	429	61	,	,	PUNCT
taxlaw-13766	429	62	1973	1973	NUM
taxlaw-13766	429	63	)	)	PUNCT
taxlaw-13766	429	64	.	.	PUNCT
taxlaw-13766	430	1	122	122	NUM
taxlaw-13766	430	2	stanley	stanley	PROPN
taxlaw-13766	430	3	s.	s.	PROPN
taxlaw-13766	430	4	surrey	surrey	PROPN
taxlaw-13766	430	5	&	&	CCONJ
taxlaw-13766	430	6	paul	paul	PROPN
taxlaw-13766	430	7	r.	r.	PROPN
taxlaw-13766	430	8	mcdaniel	mcdaniel	PROPN
taxlaw-13766	430	9	,	,	PUNCT
taxlaw-13766	430	10	tax	tax	NOUN
taxlaw-13766	430	11	expenditures	expenditure	NOUN
taxlaw-13766	430	12	31	31	NUM
taxlaw-13766	430	13	(	(	PUNCT
taxlaw-13766	430	14	1985	1985	NUM
taxlaw-13766	430	15	)	)	PUNCT
taxlaw-13766	430	16	.	.	PUNCT
taxlaw-13766	431	1	123	123	NUM
taxlaw-13766	431	2	howard	howard	PROPN
taxlaw-13766	431	3	pyle	pyle	PROPN
taxlaw-13766	431	4	,	,	PUNCT
taxlaw-13766	431	5	the	the	DET
taxlaw-13766	431	6	merry	merry	ADJ
taxlaw-13766	431	7	adventures	adventure	NOUN
taxlaw-13766	431	8	of	of	ADP
taxlaw-13766	431	9	robin	robin	PROPN
taxlaw-13766	431	10	hood	hood	PROPN
taxlaw-13766	431	11	(	(	PUNCT
taxlaw-13766	431	12	1883	1883	NUM
taxlaw-13766	431	13	)	)	PUNCT
taxlaw-13766	431	14	.	.	PUNCT
taxlaw-13766	432	1	124	124	NUM
taxlaw-13766	432	2	alex	alex	PROPN
taxlaw-13766	432	3	raskolnikov	raskolnikov	PROPN
taxlaw-13766	432	4	,	,	PUNCT
taxlaw-13766	432	5	accepting	accept	VERB
taxlaw-13766	432	6	the	the	DET
taxlaw-13766	432	7	limits	limit	NOUN
taxlaw-13766	432	8	of	of	ADP
taxlaw-13766	432	9	tax	tax	NOUN
taxlaw-13766	432	10	law	law	NOUN
taxlaw-13766	432	11	and	and	CCONJ
taxlaw-13766	432	12	economics	economic	NOUN
taxlaw-13766	432	13	,	,	PUNCT
taxlaw-13766	432	14	98	98	NUM
taxlaw-13766	432	15	cornell	cornell	PROPN
taxlaw-13766	432	16	l.	l.	PROPN
taxlaw-13766	432	17	rev	rev	PROPN
taxlaw-13766	432	18	.	.	PROPN
taxlaw-13766	432	19	523	523	NUM
taxlaw-13766	432	20	,	,	PUNCT
taxlaw-13766	432	21	562	562	NUM
taxlaw-13766	432	22	(	(	PUNCT
taxlaw-13766	432	23	2013	2013	NUM
taxlaw-13766	432	24	)	)	PUNCT
taxlaw-13766	432	25	.	.	PUNCT
taxlaw-13766	433	1	2025	2025	NUM
taxlaw-13766	433	2	]	]	PUNCT
taxlaw-13766	433	3	the	the	DET
taxlaw-13766	433	4	tax	tax	NOUN
taxlaw-13766	433	5	redistribution	redistribution	NOUN
taxlaw-13766	433	6	gap	gap	NOUN
taxlaw-13766	433	7	105	105	NUM
taxlaw-13766	433	8	(	(	PUNCT
taxlaw-13766	433	9	1	1	NUM
taxlaw-13766	433	10	)	)	PUNCT
taxlaw-13766	433	11	the	the	DET
taxlaw-13766	433	12	subjects	subject	NOUN
taxlaw-13766	433	13	,	,	PUNCT
taxlaw-13766	433	14	such	such	ADJ
taxlaw-13766	433	15	as	as	ADP
taxlaw-13766	433	16	individual	individual	ADJ
taxlaw-13766	433	17	persons	person	NOUN
taxlaw-13766	433	18	or	or	CCONJ
taxlaw-13766	433	19	rigidly	rigidly	ADV
taxlaw-13766	433	20	and	and	CCONJ
taxlaw-13766	433	21	nonrigidly	nonrigidly	ADV
taxlaw-13766	433	22	defined	define	VERB
taxlaw-13766	433	23	groups	group	NOUN
taxlaw-13766	433	24	whose	whose	DET
taxlaw-13766	433	25	holdings	holding	NOUN
taxlaw-13766	433	26	of	of	ADP
taxlaw-13766	433	27	goods	good	NOUN
taxlaw-13766	433	28	are	be	AUX
taxlaw-13766	433	29	modified	modify	VERB
taxlaw-13766	433	30	through	through	ADP
taxlaw-13766	433	31	the	the	DET
taxlaw-13766	433	32	redistribution	redistribution	NOUN
taxlaw-13766	433	33	;	;	PUNCT
taxlaw-13766	433	34	(	(	PUNCT
taxlaw-13766	433	35	2	2	X
taxlaw-13766	433	36	)	)	PUNCT
taxlaw-13766	433	37	the	the	DET
taxlaw-13766	433	38	baseline	baseline	NOUN
taxlaw-13766	433	39	,	,	PUNCT
taxlaw-13766	433	40	the	the	DET
taxlaw-13766	433	41	initial	initial	ADJ
taxlaw-13766	433	42	distribution	distribution	NOUN
taxlaw-13766	433	43	of	of	ADP
taxlaw-13766	433	44	goods	good	NOUN
taxlaw-13766	433	45	to	to	PART
taxlaw-13766	433	46	which	which	PRON
taxlaw-13766	433	47	some	some	DET
taxlaw-13766	433	48	other	other	ADJ
taxlaw-13766	433	49	distribution	distribution	NOUN
taxlaw-13766	433	50	is	be	AUX
taxlaw-13766	433	51	seen	see	VERB
taxlaw-13766	433	52	as	as	ADP
taxlaw-13766	433	53	a	a	DET
taxlaw-13766	433	54	redistributive	redistributive	ADJ
taxlaw-13766	433	55	modification	modification	NOUN
taxlaw-13766	433	56	;	;	PUNCT
taxlaw-13766	433	57	(	(	PUNCT
taxlaw-13766	433	58	3	3	X
taxlaw-13766	433	59	)	)	PUNCT
taxlaw-13766	433	60	the	the	DET
taxlaw-13766	433	61	social	social	ADJ
taxlaw-13766	433	62	mechanism	mechanism	NOUN
taxlaw-13766	433	63	,	,	PUNCT
taxlaw-13766	433	64	such	such	ADJ
taxlaw-13766	433	65	as	as	ADP
taxlaw-13766	433	66	a	a	DET
taxlaw-13766	433	67	change	change	NOUN
taxlaw-13766	433	68	in	in	ADP
taxlaw-13766	433	69	tax	tax	NOUN
taxlaw-13766	433	70	laws	law	NOUN
taxlaw-13766	433	71	,	,	PUNCT
taxlaw-13766	433	72	monetary	monetary	ADJ
taxlaw-13766	433	73	policies	policy	NOUN
taxlaw-13766	433	74	,	,	PUNCT
taxlaw-13766	433	75	or	or	CCONJ
taxlaw-13766	433	76	tort	tort	NOUN
taxlaw-13766	433	77	law	law	NOUN
taxlaw-13766	433	78	,	,	PUNCT
taxlaw-13766	433	79	that	that	PRON
taxlaw-13766	433	80	engenders	engender	VERB
taxlaw-13766	433	81	the	the	DET
taxlaw-13766	433	82	redistribution	redistribution	NOUN
taxlaw-13766	433	83	of	of	ADP
taxlaw-13766	433	84	goods	good	NOUN
taxlaw-13766	433	85	among	among	ADP
taxlaw-13766	433	86	these	these	DET
taxlaw-13766	433	87	subjects	subject	NOUN
taxlaw-13766	433	88	;	;	PUNCT
taxlaw-13766	433	89	and	and	CCONJ
taxlaw-13766	433	90	(	(	PUNCT
taxlaw-13766	433	91	4	4	X
taxlaw-13766	433	92	)	)	PUNCT
taxlaw-13766	433	93	the	the	DET
taxlaw-13766	433	94	goods	good	NOUN
taxlaw-13766	433	95	,	,	PUNCT
taxlaw-13766	433	96	such	such	ADJ
taxlaw-13766	433	97	as	as	ADP
taxlaw-13766	433	98	income	income	NOUN
taxlaw-13766	433	99	and	and	CCONJ
taxlaw-13766	433	100	property	property	NOUN
taxlaw-13766	433	101	(	(	PUNCT
taxlaw-13766	433	102	or	or	CCONJ
taxlaw-13766	433	103	perhaps	perhaps	ADV
taxlaw-13766	433	104	opportunities	opportunity	NOUN
taxlaw-13766	433	105	and	and	CCONJ
taxlaw-13766	433	106	liberties	liberty	NOUN
taxlaw-13766	433	107	)	)	PUNCT
taxlaw-13766	433	108	,	,	PUNCT
taxlaw-13766	433	109	that	that	PRON
taxlaw-13766	433	110	are	be	AUX
taxlaw-13766	433	111	redistributed	redistribute	VERB
taxlaw-13766	433	112	through	through	ADP
taxlaw-13766	433	113	this	this	DET
taxlaw-13766	433	114	mechanism.125	mechanism.125	NOUN
taxlaw-13766	433	115	1	1	NUM
taxlaw-13766	433	116	.	.	NOUN
taxlaw-13766	433	117	redistributive	redistributive	ADJ
taxlaw-13766	433	118	subjects	subject	NOUN
taxlaw-13766	433	119	in	in	ADP
taxlaw-13766	433	120	terms	term	NOUN
taxlaw-13766	433	121	of	of	ADP
taxlaw-13766	433	122	redistributive	redistributive	ADJ
taxlaw-13766	433	123	subjects	subject	NOUN
taxlaw-13766	433	124	,	,	PUNCT
taxlaw-13766	433	125	barry	barry	PROPN
taxlaw-13766	433	126	’s	’s	PART
taxlaw-13766	433	127	definition	definition	NOUN
taxlaw-13766	433	128	is	be	AUX
taxlaw-13766	433	129	multidirectional	multidirectional	ADJ
taxlaw-13766	433	130	and	and	CCONJ
taxlaw-13766	433	131	vast	vast	ADJ
taxlaw-13766	433	132	.	.	PUNCT
taxlaw-13766	434	1	that	that	PRON
taxlaw-13766	434	2	is	be	AUX
taxlaw-13766	434	3	,	,	PUNCT
taxlaw-13766	434	4	it	it	PRON
taxlaw-13766	434	5	encompasses	encompass	VERB
taxlaw-13766	434	6	redistribution	redistribution	NOUN
taxlaw-13766	434	7	from	from	ADP
taxlaw-13766	434	8	both	both	CCONJ
taxlaw-13766	434	9	rich	rich	ADJ
taxlaw-13766	434	10	to	to	ADP
taxlaw-13766	434	11	poor	poor	ADJ
taxlaw-13766	434	12	subjects	subject	NOUN
taxlaw-13766	434	13	and	and	CCONJ
taxlaw-13766	434	14	poor	poor	ADJ
taxlaw-13766	434	15	(	(	PUNCT
taxlaw-13766	434	16	or	or	CCONJ
taxlaw-13766	434	17	middle	middle	ADJ
taxlaw-13766	434	18	-	-	PUNCT
taxlaw-13766	434	19	class	class	NOUN
taxlaw-13766	434	20	)	)	PUNCT
taxlaw-13766	434	21	to	to	PART
taxlaw-13766	434	22	rich	rich	ADJ
taxlaw-13766	434	23	,	,	PUNCT
taxlaw-13766	434	24	in	in	ADP
taxlaw-13766	434	25	addition	addition	NOUN
taxlaw-13766	434	26	to	to	ADP
taxlaw-13766	434	27	redistribution	redistribution	NOUN
taxlaw-13766	434	28	along	along	ADP
taxlaw-13766	434	29	other	other	ADJ
taxlaw-13766	434	30	lines	line	NOUN
taxlaw-13766	434	31	(	(	PUNCT
taxlaw-13766	434	32	such	such	ADJ
taxlaw-13766	434	33	as	as	ADP
taxlaw-13766	434	34	identity	identity	NOUN
taxlaw-13766	434	35	markers	marker	NOUN
taxlaw-13766	434	36	like	like	ADP
taxlaw-13766	434	37	race	race	NOUN
taxlaw-13766	434	38	or	or	CCONJ
taxlaw-13766	434	39	gender	gender	NOUN
taxlaw-13766	434	40	and	and	CCONJ
taxlaw-13766	434	41	social	social	ADJ
taxlaw-13766	434	42	groups	group	NOUN
taxlaw-13766	434	43	like	like	ADP
taxlaw-13766	434	44	parents	parent	NOUN
taxlaw-13766	434	45	or	or	CCONJ
taxlaw-13766	434	46	veterans	veteran	NOUN
taxlaw-13766	434	47	)	)	PUNCT
taxlaw-13766	434	48	.	.	PUNCT
taxlaw-13766	435	1	indeed	indeed	ADV
taxlaw-13766	435	2	,	,	PUNCT
taxlaw-13766	435	3	“	"	PUNCT
taxlaw-13766	435	4	[	[	X
taxlaw-13766	435	5	v]irtually	v]irtually	ADV
taxlaw-13766	435	6	any	any	DET
taxlaw-13766	435	7	legislation	legislation	NOUN
taxlaw-13766	435	8	has	have	VERB
taxlaw-13766	435	9	some	some	DET
taxlaw-13766	435	10	redistributive	redistributive	ADJ
taxlaw-13766	435	11	effect	effect	NOUN
taxlaw-13766	435	12	to	to	ADP
taxlaw-13766	435	13	the	the	DET
taxlaw-13766	435	14	extent	extent	NOUN
taxlaw-13766	435	15	that	that	SCONJ
taxlaw-13766	435	16	it	it	PRON
taxlaw-13766	435	17	imposes	impose	VERB
taxlaw-13766	435	18	on	on	ADP
taxlaw-13766	435	19	an	an	DET
taxlaw-13766	435	20	individual	individual	ADJ
taxlaw-13766	435	21	taxpayer	taxpayer	NOUN
taxlaw-13766	435	22	a	a	DET
taxlaw-13766	435	23	personal	personal	ADJ
taxlaw-13766	435	24	cost	cost	NOUN
taxlaw-13766	435	25	in	in	ADP
taxlaw-13766	435	26	excess	excess	NOUN
taxlaw-13766	435	27	of	of	ADP
taxlaw-13766	435	28	the	the	DET
taxlaw-13766	435	29	value	value	NOUN
taxlaw-13766	435	30	that	that	PRON
taxlaw-13766	435	31	the	the	DET
taxlaw-13766	435	32	taxpayer	taxpayer	NOUN
taxlaw-13766	435	33	receives	receive	VERB
taxlaw-13766	435	34	from	from	ADP
taxlaw-13766	435	35	the	the	DET
taxlaw-13766	435	36	expenditure	expenditure	NOUN
taxlaw-13766	435	37	”	"	PUNCT
taxlaw-13766	435	38	126	126	NUM
taxlaw-13766	435	39	or	or	CCONJ
taxlaw-13766	435	40	if	if	SCONJ
taxlaw-13766	435	41	“	"	PUNCT
taxlaw-13766	435	42	a	a	DET
taxlaw-13766	435	43	subgroup	subgroup	NOUN
taxlaw-13766	435	44	of	of	ADP
taxlaw-13766	435	45	residents	resident	NOUN
taxlaw-13766	435	46	receives	receive	VERB
taxlaw-13766	435	47	benefits	benefit	NOUN
taxlaw-13766	435	48	that	that	PRON
taxlaw-13766	435	49	are	be	AUX
taxlaw-13766	435	50	substantially	substantially	ADV
taxlaw-13766	435	51	disproportionate	disproportionate	ADJ
taxlaw-13766	435	52	to	to	ADP
taxlaw-13766	435	53	the	the	DET
taxlaw-13766	435	54	related	related	ADJ
taxlaw-13766	435	55	.	.	PUNCT
taxlaw-13766	435	56	.	.	PUNCT
taxlaw-13766	435	57	.	.	PUNCT
taxlaw-13766	436	1	costs	cost	VERB
taxlaw-13766	436	2	that	that	SCONJ
taxlaw-13766	436	3	the	the	DET
taxlaw-13766	436	4	same	same	ADJ
taxlaw-13766	436	5	subgroup	subgroup	NOUN
taxlaw-13766	436	6	bears	bear	NOUN
taxlaw-13766	436	7	.	.	PUNCT
taxlaw-13766	436	8	”127	”127	PUNCT
taxlaw-13766	437	1	in	in	ADP
taxlaw-13766	437	2	these	these	DET
taxlaw-13766	437	3	terms	term	NOUN
taxlaw-13766	437	4	,	,	PUNCT
taxlaw-13766	437	5	clayton	clayton	PROPN
taxlaw-13766	437	6	gillette	gillette	PROPN
taxlaw-13766	437	7	equates	equate	VERB
taxlaw-13766	437	8	“	"	PUNCT
taxlaw-13766	437	9	municipal	municipal	ADJ
taxlaw-13766	437	10	funding	funding	NOUN
taxlaw-13766	437	11	of	of	ADP
taxlaw-13766	437	12	a	a	DET
taxlaw-13766	437	13	homeless	homeless	ADJ
taxlaw-13766	437	14	shelter	shelter	NOUN
taxlaw-13766	437	15	”	"	PUNCT
taxlaw-13766	437	16	to	to	ADP
taxlaw-13766	437	17	“	"	PUNCT
taxlaw-13766	437	18	municipal	municipal	ADJ
taxlaw-13766	437	19	funding	funding	NOUN
taxlaw-13766	437	20	from	from	ADP
taxlaw-13766	437	21	general	general	ADJ
taxlaw-13766	437	22	tax	tax	NOUN
taxlaw-13766	437	23	revenues	revenue	NOUN
taxlaw-13766	437	24	of	of	ADP
taxlaw-13766	437	25	a	a	DET
taxlaw-13766	437	26	public	public	ADJ
taxlaw-13766	437	27	golf	golf	NOUN
taxlaw-13766	437	28	course	course	NOUN
taxlaw-13766	437	29	frequented	frequent	VERB
taxlaw-13766	437	30	by	by	ADP
taxlaw-13766	437	31	a	a	DET
taxlaw-13766	437	32	small	small	ADJ
taxlaw-13766	437	33	percentage	percentage	NOUN
taxlaw-13766	437	34	of	of	ADP
taxlaw-13766	437	35	the	the	DET
taxlaw-13766	437	36	local	local	ADJ
taxlaw-13766	437	37	population	population	NOUN
taxlaw-13766	437	38	”	"	PUNCT
taxlaw-13766	437	39	as	as	ADP
taxlaw-13766	437	40	redistributive	redistributive	ADJ
taxlaw-13766	437	41	enterprises.128	enterprises.128	NOUN
taxlaw-13766	437	42	this	this	DET
taxlaw-13766	437	43	comparison	comparison	NOUN
taxlaw-13766	437	44	makes	make	VERB
taxlaw-13766	437	45	clear	clear	ADJ
taxlaw-13766	437	46	that	that	SCONJ
taxlaw-13766	437	47	(	(	PUNCT
taxlaw-13766	437	48	nearly	nearly	ADV
taxlaw-13766	437	49	)	)	PUNCT
taxlaw-13766	437	50	everything	everything	PRON
taxlaw-13766	437	51	can	can	AUX
taxlaw-13766	437	52	be	be	AUX
taxlaw-13766	437	53	redistribution	redistribution	NOUN
taxlaw-13766	437	54	.	.	PUNCT
taxlaw-13766	438	1	gillette	gillette	PROPN
taxlaw-13766	438	2	argues	argue	VERB
taxlaw-13766	438	3	that	that	SCONJ
taxlaw-13766	438	4	“	"	PUNCT
taxlaw-13766	438	5	[	[	X
taxlaw-13766	438	6	a]ttempts	a]ttempt	NOUN
taxlaw-13766	438	7	to	to	PART
taxlaw-13766	438	8	provide	provide	VERB
taxlaw-13766	438	9	a	a	DET
taxlaw-13766	438	10	more	more	ADV
taxlaw-13766	438	11	precise	precise	ADJ
taxlaw-13766	438	12	definition	definition	NOUN
taxlaw-13766	438	13	of	of	ADP
taxlaw-13766	438	14	redistribution	redistribution	NOUN
taxlaw-13766	438	15	are	be	AUX
taxlaw-13766	438	16	inherently	inherently	ADV
taxlaw-13766	438	17	problematic,”129	problematic,”129	ADJ
taxlaw-13766	438	18	but	but	CCONJ
taxlaw-13766	438	19	too	too	ADV
taxlaw-13766	438	20	broad	broad	ADJ
taxlaw-13766	438	21	of	of	ADP
taxlaw-13766	438	22	a	a	DET
taxlaw-13766	438	23	definition	definition	NOUN
taxlaw-13766	438	24	threatens	threaten	VERB
taxlaw-13766	438	25	to	to	PART
taxlaw-13766	438	26	swallow	swallow	VERB
taxlaw-13766	438	27	the	the	DET
taxlaw-13766	438	28	concept	concept	NOUN
taxlaw-13766	438	29	’s	’s	PART
taxlaw-13766	438	30	usefulness	usefulness	NOUN
taxlaw-13766	438	31	.	.	PUNCT
taxlaw-13766	439	1	accepting	accept	VERB
taxlaw-13766	439	2	the	the	DET
taxlaw-13766	439	3	broad	broad	ADJ
taxlaw-13766	439	4	umbrella	umbrella	NOUN
taxlaw-13766	439	5	of	of	ADP
taxlaw-13766	439	6	redistribution	redistribution	NOUN
taxlaw-13766	439	7	,	,	PUNCT
taxlaw-13766	439	8	we	we	PRON
taxlaw-13766	439	9	focus	focus	VERB
taxlaw-13766	439	10	in	in	ADP
taxlaw-13766	439	11	this	this	DET
taxlaw-13766	439	12	article	article	NOUN
taxlaw-13766	439	13	on	on	ADP
taxlaw-13766	439	14	just	just	ADV
taxlaw-13766	439	15	the	the	DET
taxlaw-13766	439	16	redistribution	redistribution	NOUN
taxlaw-13766	439	17	centered	center	VERB
taxlaw-13766	439	18	in	in	ADP
taxlaw-13766	439	19	distributive	distributive	ADJ
taxlaw-13766	439	20	justice	justice	NOUN
taxlaw-13766	439	21	theory	theory	NOUN
taxlaw-13766	439	22	:	:	PUNCT
taxlaw-13766	439	23	redistribution	redistribution	NOUN
taxlaw-13766	439	24	down	down	ADP
taxlaw-13766	439	25	the	the	DET
taxlaw-13766	439	26	income	income	NOUN
taxlaw-13766	439	27	spectrum.130	spectrum.130	NOUN
taxlaw-13766	439	28	2	2	NUM
taxlaw-13766	439	29	.	.	PUNCT
taxlaw-13766	439	30	redistributive	redistributive	ADJ
taxlaw-13766	439	31	mechanisms	mechanism	NOUN
taxlaw-13766	439	32	and	and	CCONJ
taxlaw-13766	439	33	goods	good	NOUN
taxlaw-13766	439	34	this	this	PRON
taxlaw-13766	439	35	is	be	AUX
taxlaw-13766	439	36	an	an	DET
taxlaw-13766	439	37	article	article	NOUN
taxlaw-13766	439	38	about	about	ADP
taxlaw-13766	439	39	irs	irs	PROPN
taxlaw-13766	439	40	measures	measure	NOUN
taxlaw-13766	439	41	,	,	PUNCT
taxlaw-13766	439	42	and	and	CCONJ
taxlaw-13766	439	43	so	so	ADV
taxlaw-13766	439	44	unsurprisingly	unsurprisingly	ADV
taxlaw-13766	439	45	we	we	PRON
taxlaw-13766	439	46	focus	focus	VERB
taxlaw-13766	439	47	on	on	ADP
taxlaw-13766	439	48	taxation	taxation	NOUN
taxlaw-13766	439	49	as	as	ADP
taxlaw-13766	439	50	our	our	PRON
taxlaw-13766	439	51	redistributive	redistributive	ADJ
taxlaw-13766	439	52	mechanism.131	mechanism.131	NOUN
taxlaw-13766	439	53	this	this	PRON
taxlaw-13766	439	54	is	be	AUX
taxlaw-13766	439	55	no	no	DET
taxlaw-13766	439	56	accident	accident	NOUN
taxlaw-13766	439	57	given	give	VERB
taxlaw-13766	439	58	the	the	DET
taxlaw-13766	439	59	general	general	ADJ
taxlaw-13766	439	60	125	125	NUM
taxlaw-13766	439	61	christian	christian	PROPN
taxlaw-13766	439	62	barry	barry	PROPN
taxlaw-13766	439	63	,	,	PUNCT
taxlaw-13766	439	64	redistribution	redistribution	NOUN
taxlaw-13766	439	65	,	,	PUNCT
taxlaw-13766	439	66	the	the	DET
taxlaw-13766	439	67	stanford	stanford	PROPN
taxlaw-13766	439	68	encyclopedia	encyclopedia	NOUN
taxlaw-13766	439	69	of	of	ADP
taxlaw-13766	439	70	philosophy	philosophy	NOUN
taxlaw-13766	439	71	(	(	PUNCT
taxlaw-13766	439	72	edward	edward	PROPN
taxlaw-13766	439	73	n.	n.	PROPN
taxlaw-13766	439	74	zalta	zalta	PROPN
taxlaw-13766	439	75	ed	ed	NOUN
taxlaw-13766	439	76	.	.	PROPN
taxlaw-13766	439	77	,	,	PUNCT
taxlaw-13766	439	78	2018	2018	NUM
taxlaw-13766	439	79	)	)	PUNCT
taxlaw-13766	439	80	,	,	PUNCT
taxlaw-13766	439	81	https://plato.stanford.edu/archives/spr2018/entries/redistribution	https://plato.stanford.edu/archives/spr2018/entries/redistribution	X
taxlaw-13766	440	1	[	[	X
taxlaw-13766	440	2	https://perma.cc/r78z-v6c6	https://perma.cc/r78z-v6c6	ADP
taxlaw-13766	440	3	]	]	PUNCT
taxlaw-13766	440	4	.	.	PUNCT
taxlaw-13766	441	1	126	126	NUM
taxlaw-13766	441	2	clayton	clayton	PROPN
taxlaw-13766	441	3	p.	p.	PROPN
taxlaw-13766	441	4	gillette	gillette	PROPN
taxlaw-13766	441	5	,	,	PUNCT
taxlaw-13766	441	6	local	local	ADJ
taxlaw-13766	441	7	redistribution	redistribution	NOUN
taxlaw-13766	441	8	and	and	CCONJ
taxlaw-13766	441	9	local	local	ADJ
taxlaw-13766	441	10	democracy	democracy	NOUN
taxlaw-13766	441	11	53	53	NUM
taxlaw-13766	441	12	-	-	SYM
taxlaw-13766	441	13	54	54	NUM
taxlaw-13766	441	14	(	(	PUNCT
taxlaw-13766	441	15	2011	2011	NUM
taxlaw-13766	441	16	)	)	PUNCT
taxlaw-13766	441	17	.	.	PUNCT
taxlaw-13766	442	1	127	127	NUM
taxlaw-13766	443	1	i	i	PRON
taxlaw-13766	443	2	d.	d.	PROPN
taxlaw-13766	443	3	at	at	ADP
taxlaw-13766	443	4	57	57	NUM
taxlaw-13766	443	5	.	.	PUNCT
taxlaw-13766	443	6	128	128	NUM
taxlaw-13766	444	1	i	i	PROPN
taxlaw-13766	444	2	d.	d.	PROPN
taxlaw-13766	444	3	at	at	ADP
taxlaw-13766	444	4	54	54	NUM
taxlaw-13766	444	5	.	.	PUNCT
taxlaw-13766	445	1	129	129	NUM
taxlaw-13766	446	1	i	i	PROPN
taxlaw-13766	446	2	d.	d.	PROPN
taxlaw-13766	446	3	130	130	NUM
taxlaw-13766	446	4	indeed	indeed	ADV
taxlaw-13766	446	5	,	,	PUNCT
taxlaw-13766	446	6	redistribution	redistribution	NOUN
taxlaw-13766	446	7	in	in	ADP
taxlaw-13766	446	8	tax	tax	NOUN
taxlaw-13766	446	9	-	-	PUNCT
taxlaw-13766	446	10	policy	policy	NOUN
taxlaw-13766	446	11	terms	term	NOUN
taxlaw-13766	446	12	takes	take	VERB
taxlaw-13766	446	13	on	on	ADP
taxlaw-13766	446	14	the	the	DET
taxlaw-13766	446	15	colloquial	colloquial	ADJ
taxlaw-13766	446	16	meaning	meaning	NOUN
taxlaw-13766	446	17	—	—	PUNCT
taxlaw-13766	446	18	that	that	SCONJ
taxlaw-13766	446	19	from	from	ADP
taxlaw-13766	446	20	rich	rich	ADJ
taxlaw-13766	446	21	to	to	ADP
taxlaw-13766	446	22	poor	poor	ADJ
taxlaw-13766	446	23	.	.	PUNCT
taxlaw-13766	447	1	see	see	VERB
taxlaw-13766	447	2	,	,	PUNCT
taxlaw-13766	447	3	e.g.	e.g.	ADV
taxlaw-13766	447	4	,	,	PUNCT
taxlaw-13766	447	5	kaplow	kaplow	NOUN
taxlaw-13766	447	6	&	&	CCONJ
taxlaw-13766	447	7	shavell	shavell	PROPN
taxlaw-13766	447	8	,	,	PUNCT
taxlaw-13766	447	9	supra	supra	PROPN
taxlaw-13766	447	10	note	note	PROPN
taxlaw-13766	447	11	102	102	NUM
taxlaw-13766	447	12	,	,	PUNCT
taxlaw-13766	447	13	at	at	ADP
taxlaw-13766	447	14	667	667	NUM
taxlaw-13766	447	15	.	.	PUNCT
taxlaw-13766	448	1	131	131	NUM
taxlaw-13766	448	2	while	while	SCONJ
taxlaw-13766	448	3	tax	tax	NOUN
taxlaw-13766	448	4	-	-	PUNCT
taxlaw-13766	448	5	based	base	VERB
taxlaw-13766	448	6	redistribution	redistribution	NOUN
taxlaw-13766	448	7	is	be	AUX
taxlaw-13766	448	8	coined	coin	VERB
taxlaw-13766	448	9	“	"	PUNCT
taxlaw-13766	448	10	direct	direct	ADJ
taxlaw-13766	448	11	”	"	PUNCT
taxlaw-13766	448	12	redistribution	redistribution	NOUN
taxlaw-13766	448	13	,	,	PUNCT
taxlaw-13766	448	14	governments	government	NOUN
taxlaw-13766	448	15	can	can	AUX
taxlaw-13766	448	16	also	also	ADV
taxlaw-13766	448	17	impact	impact	VERB
taxlaw-13766	448	18	the	the	DET
taxlaw-13766	448	19	distribution	distribution	NOUN
taxlaw-13766	448	20	of	of	ADP
taxlaw-13766	448	21	welfare	welfare	NOUN
taxlaw-13766	448	22	across	across	ADP
taxlaw-13766	448	23	society	society	NOUN
taxlaw-13766	448	24	through	through	ADP
taxlaw-13766	448	25	“	"	PUNCT
taxlaw-13766	448	26	indirect	indirect	ADJ
taxlaw-13766	448	27	”	"	PUNCT
taxlaw-13766	448	28	redistribution	redistribution	NOUN
taxlaw-13766	448	29	such	such	ADJ
taxlaw-13766	448	30	as	as	ADP
taxlaw-13766	448	31	regulating	regulate	VERB
taxlaw-13766	448	32	the	the	DET
taxlaw-13766	448	33	provision	provision	NOUN
taxlaw-13766	448	34	of	of	ADP
taxlaw-13766	448	35	goods	good	NOUN
taxlaw-13766	448	36	and	and	CCONJ
taxlaw-13766	448	37	services	service	NOUN
taxlaw-13766	448	38	(	(	PUNCT
taxlaw-13766	448	39	for	for	ADP
taxlaw-13766	448	40	example	example	NOUN
taxlaw-13766	448	41	,	,	PUNCT
taxlaw-13766	448	42	minimum	minimum	ADJ
taxlaw-13766	448	43	wage	wage	NOUN
taxlaw-13766	448	44	laws	law	NOUN
taxlaw-13766	448	45	or	or	CCONJ
taxlaw-13766	448	46	anti	anti	ADJ
taxlaw-13766	448	47	-	-	ADJ
taxlaw-13766	448	48	discrimination	discrimination	ADJ
taxlaw-13766	448	49	provisions	provision	NOUN
taxlaw-13766	448	50	)	)	PUNCT
taxlaw-13766	448	51	.	.	PUNCT
taxlaw-13766	449	1	emiliano	emiliano	PROPN
taxlaw-13766	449	2	huet	huet	PROPN
taxlaw-13766	449	3	-	-	PUNCT
taxlaw-13766	449	4	vaughn	vaughn	PROPN
taxlaw-13766	449	5	,	,	PUNCT
taxlaw-13766	449	6	minimum	minimum	ADJ
taxlaw-13766	449	7	wages	wage	NOUN
taxlaw-13766	449	8	and	and	CCONJ
taxlaw-13766	449	9	voting	voting	NOUN
taxlaw-13766	449	10	:	:	PUNCT
taxlaw-13766	449	11	assessing	assess	VERB
taxlaw-13766	449	12	the	the	DET
taxlaw-13766	449	13	https://plato.stanford.edu/archives/spr2018/entries/redistribution	https://plato.stanford.edu/archives/spr2018/entries/redistribution	PROPN
taxlaw-13766	449	14	106	106	NUM
taxlaw-13766	449	15	columbia	columbia	PROPN
taxlaw-13766	449	16	journal	journal	PROPN
taxlaw-13766	449	17	of	of	ADP
taxlaw-13766	449	18	tax	tax	NOUN
taxlaw-13766	449	19	law	law	NOUN
taxlaw-13766	449	20	[	[	X
taxlaw-13766	449	21	vol	vol	NOUN
taxlaw-13766	449	22	.	.	PUNCT
taxlaw-13766	450	1	16:2	16:2	NUM
taxlaw-13766	450	2	consensus	consensus	NOUN
taxlaw-13766	450	3	that	that	SCONJ
taxlaw-13766	450	4	taxation	taxation	NOUN
taxlaw-13766	450	5	is	be	AUX
taxlaw-13766	450	6	the	the	DET
taxlaw-13766	450	7	government	government	NOUN
taxlaw-13766	450	8	’s	’s	PART
taxlaw-13766	450	9	most	most	ADV
taxlaw-13766	450	10	efficient	efficient	ADJ
taxlaw-13766	450	11	redistributive	redistributive	ADJ
taxlaw-13766	450	12	tool	tool	NOUN
taxlaw-13766	450	13	.	.	PUNCT
taxlaw-13766	451	1	accordingly	accordingly	ADV
taxlaw-13766	451	2	,	,	PUNCT
taxlaw-13766	451	3	the	the	DET
taxlaw-13766	451	4	salient	salient	NOUN
taxlaw-13766	451	5	“	"	PUNCT
taxlaw-13766	451	6	good	good	NOUN
taxlaw-13766	451	7	”	"	PUNCT
taxlaw-13766	451	8	is	be	AUX
taxlaw-13766	451	9	money	money	NOUN
taxlaw-13766	451	10	.	.	PUNCT
taxlaw-13766	452	1	but	but	CCONJ
taxlaw-13766	452	2	there	there	PRON
taxlaw-13766	452	3	is	be	VERB
taxlaw-13766	452	4	one	one	NUM
taxlaw-13766	452	5	additional	additional	ADJ
taxlaw-13766	452	6	gloss	gloss	NOUN
taxlaw-13766	452	7	to	to	PART
taxlaw-13766	452	8	add	add	VERB
taxlaw-13766	452	9	before	before	SCONJ
taxlaw-13766	452	10	we	we	PRON
taxlaw-13766	452	11	move	move	VERB
taxlaw-13766	452	12	on	on	ADP
taxlaw-13766	452	13	:	:	PUNCT
taxlaw-13766	452	14	why	why	SCONJ
taxlaw-13766	452	15	limit	limit	VERB
taxlaw-13766	452	16	our	our	PRON
taxlaw-13766	452	17	analysis	analysis	NOUN
taxlaw-13766	452	18	to	to	ADP
taxlaw-13766	452	19	federal	federal	ADJ
taxlaw-13766	452	20	tax	tax	NOUN
taxlaw-13766	452	21	redistribution	redistribution	NOUN
taxlaw-13766	452	22	?	?	PUNCT
taxlaw-13766	453	1	the	the	DET
taxlaw-13766	453	2	answer	answer	NOUN
taxlaw-13766	453	3	is	be	AUX
taxlaw-13766	453	4	relatively	relatively	ADV
taxlaw-13766	453	5	uncontroversial	uncontroversial	ADJ
taxlaw-13766	453	6	.	.	PUNCT
taxlaw-13766	454	1	citing	cite	VERB
taxlaw-13766	454	2	a	a	DET
taxlaw-13766	454	3	litany	litany	NOUN
taxlaw-13766	454	4	of	of	ADP
taxlaw-13766	454	5	economists	economist	NOUN
taxlaw-13766	454	6	,	,	PUNCT
taxlaw-13766	454	7	bahl	bahl	PROPN
taxlaw-13766	454	8	et	et	PROPN
taxlaw-13766	454	9	al	al	PROPN
taxlaw-13766	454	10	.	.	PROPN
taxlaw-13766	454	11	write	write	VERB
taxlaw-13766	454	12	that	that	SCONJ
taxlaw-13766	454	13	central	central	ADJ
taxlaw-13766	454	14	governments	government	NOUN
taxlaw-13766	454	15	should	should	AUX
taxlaw-13766	454	16	bear	bear	VERB
taxlaw-13766	454	17	responsibility	responsibility	NOUN
taxlaw-13766	454	18	for	for	ADP
taxlaw-13766	454	19	redistribution	redistribution	NOUN
taxlaw-13766	454	20	because	because	SCONJ
taxlaw-13766	454	21	1	1	X
taxlaw-13766	454	22	.	.	PUNCT
taxlaw-13766	455	1	the	the	DET
taxlaw-13766	455	2	benefits	benefit	NOUN
taxlaw-13766	455	3	of	of	ADP
taxlaw-13766	455	4	redistribution	redistribution	NOUN
taxlaw-13766	455	5	are	be	AUX
taxlaw-13766	455	6	not	not	PART
taxlaw-13766	455	7	limited	limit	VERB
taxlaw-13766	455	8	to	to	ADP
taxlaw-13766	455	9	the	the	DET
taxlaw-13766	455	10	geographic	geographic	ADJ
taxlaw-13766	455	11	boundaries	boundary	NOUN
taxlaw-13766	455	12	of	of	ADP
taxlaw-13766	455	13	states	state	NOUN
taxlaw-13766	455	14	and	and	CCONJ
taxlaw-13766	455	15	localities	locality	NOUN
taxlaw-13766	455	16	and	and	CCONJ
taxlaw-13766	455	17	2	2	NUM
taxlaw-13766	455	18	.	.	NOUN
taxlaw-13766	455	19	redistribution	redistribution	NOUN
taxlaw-13766	455	20	at	at	ADP
taxlaw-13766	455	21	a	a	DET
taxlaw-13766	455	22	lower	low	ADJ
taxlaw-13766	455	23	level	level	NOUN
taxlaw-13766	455	24	of	of	ADP
taxlaw-13766	455	25	government	government	NOUN
taxlaw-13766	455	26	can	can	AUX
taxlaw-13766	455	27	be	be	AUX
taxlaw-13766	455	28	compromised	compromise	VERB
taxlaw-13766	455	29	by	by	ADP
taxlaw-13766	455	30	inand	inand	ADJ
taxlaw-13766	455	31	out	out	ADP
taxlaw-13766	455	32	-	-	PUNCT
taxlaw-13766	455	33	migration	migration	NOUN
taxlaw-13766	455	34	of	of	ADP
taxlaw-13766	455	35	people	people	NOUN
taxlaw-13766	455	36	seeking	seek	VERB
taxlaw-13766	455	37	to	to	PART
taxlaw-13766	455	38	benefit	benefit	VERB
taxlaw-13766	455	39	from	from	ADP
taxlaw-13766	455	40	or	or	CCONJ
taxlaw-13766	455	41	escape	escape	VERB
taxlaw-13766	455	42	redistributive	redistributive	ADJ
taxlaw-13766	455	43	taxation.132	taxation.132	NOUN
taxlaw-13766	455	44	in	in	ADP
taxlaw-13766	455	45	2018	2018	NUM
taxlaw-13766	455	46	,	,	PUNCT
taxlaw-13766	456	1	stephen	stephen	PROPN
taxlaw-13766	456	2	calabrese	calabrese	PROPN
taxlaw-13766	456	3	et	et	PROPN
taxlaw-13766	456	4	al	al	PROPN
taxlaw-13766	456	5	.	.	PROPN
taxlaw-13766	456	6	substantiated	substantiate	VERB
taxlaw-13766	456	7	this	this	DET
taxlaw-13766	456	8	intuition	intuition	NOUN
taxlaw-13766	456	9	by	by	ADP
taxlaw-13766	456	10	modeling	model	VERB
taxlaw-13766	456	11	the	the	DET
taxlaw-13766	456	12	relationship	relationship	NOUN
taxlaw-13766	456	13	between	between	ADP
taxlaw-13766	456	14	taxation	taxation	NOUN
taxlaw-13766	456	15	and	and	CCONJ
taxlaw-13766	456	16	majority	majority	NOUN
taxlaw-13766	456	17	rule	rule	NOUN
taxlaw-13766	456	18	at	at	ADP
taxlaw-13766	456	19	the	the	DET
taxlaw-13766	456	20	local	local	ADJ
taxlaw-13766	456	21	and	and	CCONJ
taxlaw-13766	456	22	federal	federal	ADJ
taxlaw-13766	456	23	level.133	level.133	PROPN
taxlaw-13766	456	24	as	as	ADP
taxlaw-13766	456	25	preface	preface	NOUN
taxlaw-13766	456	26	,	,	PUNCT
taxlaw-13766	456	27	they	they	PRON
taxlaw-13766	456	28	quote	quote	VERB
taxlaw-13766	456	29	20th	20th	ADJ
taxlaw-13766	456	30	century	century	NOUN
taxlaw-13766	456	31	american	american	PROPN
taxlaw-13766	456	32	economist	economist	NOUN
taxlaw-13766	456	33	george	george	PROPN
taxlaw-13766	456	34	stigler	stigler	NOUN
taxlaw-13766	456	35	,	,	PUNCT
taxlaw-13766	456	36	who	who	PRON
taxlaw-13766	456	37	argued	argue	VERB
taxlaw-13766	456	38	that	that	SCONJ
taxlaw-13766	456	39	“	"	PUNCT
taxlaw-13766	456	40	redistribution	redistribution	NOUN
taxlaw-13766	456	41	is	be	AUX
taxlaw-13766	456	42	intrinsically	intrinsically	ADV
taxlaw-13766	456	43	a	a	DET
taxlaw-13766	456	44	national	national	ADJ
taxlaw-13766	456	45	policy	policy	NOUN
taxlaw-13766	456	46	”	"	PUNCT
taxlaw-13766	456	47	because	because	SCONJ
taxlaw-13766	456	48	“	"	PUNCT
taxlaw-13766	456	49	if	if	SCONJ
taxlaw-13766	456	50	99	99	NUM
taxlaw-13766	456	51	communities	community	NOUN
taxlaw-13766	456	52	tax	tax	VERB
taxlaw-13766	456	53	the	the	DET
taxlaw-13766	456	54	rich	rich	ADJ
taxlaw-13766	456	55	to	to	PART
taxlaw-13766	456	56	aid	aid	VERB
taxlaw-13766	456	57	the	the	DET
taxlaw-13766	456	58	poor	poor	ADJ
taxlaw-13766	456	59	,	,	PUNCT
taxlaw-13766	456	60	the	the	DET
taxlaw-13766	456	61	rich	rich	ADJ
taxlaw-13766	456	62	may	may	AUX
taxlaw-13766	456	63	congregate	congregate	VERB
taxlaw-13766	456	64	in	in	ADP
taxlaw-13766	456	65	the	the	DET
taxlaw-13766	456	66	hundredth	hundredth	ADJ
taxlaw-13766	456	67	community	community	NOUN
taxlaw-13766	456	68	,	,	PUNCT
taxlaw-13766	456	69	so	so	SCONJ
taxlaw-13766	456	70	this	this	DET
taxlaw-13766	456	71	uncooperative	uncooperative	ADJ
taxlaw-13766	456	72	community	community	NOUN
taxlaw-13766	456	73	sets	set	VERB
taxlaw-13766	456	74	the	the	DET
taxlaw-13766	456	75	tune	tune	NOUN
taxlaw-13766	456	76	.	.	PUNCT
taxlaw-13766	456	77	”134	”134	PUNCT
taxlaw-13766	456	78	richard	richard	PROPN
taxlaw-13766	456	79	musgrave	musgrave	PROPN
taxlaw-13766	456	80	reiterated	reiterate	VERB
taxlaw-13766	456	81	the	the	DET
taxlaw-13766	456	82	point	point	NOUN
taxlaw-13766	456	83	:	:	PUNCT
taxlaw-13766	456	84	“	"	PUNCT
taxlaw-13766	456	85	policies	policy	NOUN
taxlaw-13766	456	86	to	to	PART
taxlaw-13766	456	87	adjust	adjust	VERB
taxlaw-13766	456	88	the	the	DET
taxlaw-13766	456	89	distribution	distribution	NOUN
taxlaw-13766	456	90	of	of	ADP
taxlaw-13766	456	91	income	income	NOUN
taxlaw-13766	456	92	among	among	ADP
taxlaw-13766	456	93	individuals	individual	NOUN
taxlaw-13766	456	94	must	must	AUX
taxlaw-13766	456	95	be	be	AUX
taxlaw-13766	456	96	conducted	conduct	VERB
taxlaw-13766	456	97	on	on	ADP
taxlaw-13766	456	98	a	a	DET
taxlaw-13766	456	99	nationwide	nationwide	ADJ
taxlaw-13766	456	100	basis	basis	NOUN
taxlaw-13766	456	101	.	.	PUNCT
taxlaw-13766	456	102	.	.	PUNCT
taxlaw-13766	456	103	.	.	PUNCT
taxlaw-13766	456	104	.	.	PUNCT
taxlaw-13766	457	1	regional	regional	ADJ
taxlaw-13766	457	2	differentiation	differentiation	NOUN
taxlaw-13766	457	3	leads	lead	VERB
taxlaw-13766	457	4	to	to	ADP
taxlaw-13766	457	5	severe	severe	ADJ
taxlaw-13766	457	6	locational	locational	ADJ
taxlaw-13766	457	7	inefficiencies	inefficiency	NOUN
taxlaw-13766	457	8	.	.	PUNCT
taxlaw-13766	458	1	moreover	moreover	ADV
taxlaw-13766	458	2	,	,	PUNCT
taxlaw-13766	458	3	regional	regional	ADJ
taxlaw-13766	458	4	measures	measure	NOUN
taxlaw-13766	458	5	are	be	AUX
taxlaw-13766	458	6	self	self	NOUN
taxlaw-13766	458	7	-	-	PUNCT
taxlaw-13766	458	8	defeating	defeating	NOUN
taxlaw-13766	458	9	,	,	PUNCT
taxlaw-13766	458	10	as	as	SCONJ
taxlaw-13766	458	11	the	the	DET
taxlaw-13766	458	12	rich	rich	ADJ
taxlaw-13766	458	13	will	will	AUX
taxlaw-13766	458	14	leave	leave	VERB
taxlaw-13766	458	15	and	and	CCONJ
taxlaw-13766	458	16	the	the	DET
taxlaw-13766	458	17	poor	poor	ADJ
taxlaw-13766	458	18	will	will	AUX
taxlaw-13766	458	19	move	move	VERB
taxlaw-13766	458	20	to	to	ADP
taxlaw-13766	458	21	the	the	DET
taxlaw-13766	458	22	more	more	ADV
taxlaw-13766	458	23	egalitarian	egalitarian	ADJ
taxlaw-13766	458	24	-	-	PUNCT
taxlaw-13766	458	25	minded	minded	ADJ
taxlaw-13766	458	26	jurisdictions	jurisdiction	NOUN
taxlaw-13766	458	27	.	.	PUNCT
taxlaw-13766	458	28	”135	”135	PROPN
taxlaw-13766	459	1	calabrese	calabrese	PROPN
taxlaw-13766	459	2	et	et	PROPN
taxlaw-13766	459	3	al	al	PROPN
taxlaw-13766	459	4	.	.	PROPN
taxlaw-13766	459	5	’s	’s	PART
taxlaw-13766	459	6	model	model	NOUN
taxlaw-13766	459	7	confirmed	confirm	VERB
taxlaw-13766	459	8	stigler	stigler	NOUN
taxlaw-13766	459	9	and	and	CCONJ
taxlaw-13766	459	10	musgrave	musgrave	PROPN
taxlaw-13766	459	11	’s	’s	PART
taxlaw-13766	459	12	intuition	intuition	NOUN
taxlaw-13766	459	13	but	but	CCONJ
taxlaw-13766	459	14	on	on	ADP
taxlaw-13766	459	15	slightly	slightly	ADV
taxlaw-13766	459	16	different	different	ADJ
taxlaw-13766	459	17	grounds.136	grounds.136	NOUN
taxlaw-13766	459	18	they	they	PRON
taxlaw-13766	459	19	concluded	conclude	VERB
taxlaw-13766	459	20	that	that	SCONJ
taxlaw-13766	459	21	local	local	ADJ
taxlaw-13766	459	22	taxes	taxis	NOUN
taxlaw-13766	459	23	for	for	ADP
taxlaw-13766	459	24	redistribution	redistribution	NOUN
taxlaw-13766	459	25	do	do	AUX
taxlaw-13766	459	26	not	not	PART
taxlaw-13766	459	27	arise	arise	VERB
taxlaw-13766	459	28	in	in	ADP
taxlaw-13766	459	29	part	part	NOUN
taxlaw-13766	459	30	because	because	SCONJ
taxlaw-13766	459	31	the	the	DET
taxlaw-13766	459	32	difference	difference	NOUN
taxlaw-13766	459	33	between	between	ADP
taxlaw-13766	459	34	the	the	DET
taxlaw-13766	459	35	median	median	NOUN
taxlaw-13766	459	36	and	and	CCONJ
taxlaw-13766	459	37	mean	mean	ADJ
taxlaw-13766	459	38	income	income	NOUN
taxlaw-13766	459	39	of	of	ADP
taxlaw-13766	459	40	local	local	ADJ
taxlaw-13766	459	41	communities	community	NOUN
taxlaw-13766	459	42	tends	tend	VERB
taxlaw-13766	459	43	to	to	PART
taxlaw-13766	459	44	be	be	AUX
taxlaw-13766	459	45	small	small	ADJ
taxlaw-13766	459	46	,	,	PUNCT
taxlaw-13766	459	47	such	such	ADJ
taxlaw-13766	459	48	that	that	SCONJ
taxlaw-13766	459	49	it	it	PRON
taxlaw-13766	459	50	is	be	AUX
taxlaw-13766	459	51	difficult	difficult	ADJ
taxlaw-13766	459	52	for	for	ADP
taxlaw-13766	459	53	voting	vote	VERB
taxlaw-13766	459	54	blocks	block	NOUN
taxlaw-13766	459	55	of	of	ADP
taxlaw-13766	459	56	poorer	poor	ADJ
taxlaw-13766	459	57	constituents	constituent	NOUN
taxlaw-13766	459	58	to	to	PART
taxlaw-13766	459	59	move	move	VERB
taxlaw-13766	459	60	for	for	ADP
taxlaw-13766	459	61	significant	significant	ADJ
taxlaw-13766	459	62	redistribution.137	redistribution.137	NOUN
taxlaw-13766	459	63	out	out	ADP
taxlaw-13766	459	64	-	-	PUNCT
taxlaw-13766	459	65	migration	migration	NOUN
taxlaw-13766	459	66	to	to	PART
taxlaw-13766	459	67	escape	escape	VERB
taxlaw-13766	459	68	redistribution	redistribution	NOUN
taxlaw-13766	459	69	is	be	AUX
taxlaw-13766	459	70	unnecessary	unnecessary	ADJ
taxlaw-13766	459	71	because	because	SCONJ
taxlaw-13766	459	72	redistribution	redistribution	NOUN
taxlaw-13766	459	73	is	be	AUX
taxlaw-13766	459	74	unlikely	unlikely	ADJ
taxlaw-13766	459	75	to	to	PART
taxlaw-13766	459	76	arise	arise	VERB
taxlaw-13766	459	77	in	in	ADP
taxlaw-13766	459	78	the	the	DET
taxlaw-13766	459	79	first	first	ADJ
taxlaw-13766	459	80	instance.138	instance.138	PROPN
taxlaw-13766	459	81	consistent	consistent	ADJ
taxlaw-13766	459	82	with	with	ADP
taxlaw-13766	459	83	this	this	DET
taxlaw-13766	459	84	analysis	analysis	NOUN
taxlaw-13766	459	85	,	,	PUNCT
taxlaw-13766	459	86	the	the	DET
taxlaw-13766	459	87	overwhelming	overwhelming	ADJ
taxlaw-13766	459	88	effect	effect	NOUN
taxlaw-13766	459	89	of	of	ADP
taxlaw-13766	459	90	state	state	NOUN
taxlaw-13766	459	91	taxation	taxation	NOUN
taxlaw-13766	459	92	is	be	AUX
taxlaw-13766	459	93	regressive	regressive	ADJ
taxlaw-13766	459	94	.	.	PUNCT
taxlaw-13766	460	1	the	the	DET
taxlaw-13766	460	2	institute	institute	NOUN
taxlaw-13766	460	3	on	on	ADP
taxlaw-13766	460	4	taxation	taxation	NOUN
taxlaw-13766	460	5	and	and	CCONJ
taxlaw-13766	460	6	economic	economic	ADJ
taxlaw-13766	460	7	policy	policy	NOUN
taxlaw-13766	460	8	recently	recently	ADV
taxlaw-13766	460	9	released	release	VERB
taxlaw-13766	460	10	its	its	PRON
taxlaw-13766	460	11	7th	7th	ADJ
taxlaw-13766	460	12	edition	edition	NOUN
taxlaw-13766	460	13	of	of	ADP
taxlaw-13766	460	14	a	a	DET
taxlaw-13766	460	15	50	50	NUM
taxlaw-13766	460	16	-	-	PUNCT
taxlaw-13766	460	17	state	state	NOUN
taxlaw-13766	460	18	survey	survey	NOUN
taxlaw-13766	460	19	of	of	ADP
taxlaw-13766	460	20	state	state	NOUN
taxlaw-13766	460	21	tax	tax	NOUN
taxlaw-13766	460	22	schemes.139	schemes.139	NOUN
taxlaw-13766	460	23	despite	despite	SCONJ
taxlaw-13766	460	24	a	a	DET
taxlaw-13766	460	25	post	post	ADJ
taxlaw-13766	460	26	-	-	ADJ
taxlaw-13766	460	27	covid	covid	ADJ
taxlaw-13766	460	28	trend	trend	NOUN
taxlaw-13766	460	29	of	of	ADP
taxlaw-13766	460	30	political	political	ADJ
taxlaw-13766	460	31	returns	return	NOUN
taxlaw-13766	460	32	to	to	ADP
taxlaw-13766	460	33	redistribution	redistribution	NOUN
taxlaw-13766	460	34	outside	outside	ADP
taxlaw-13766	460	35	the	the	DET
taxlaw-13766	460	36	tax	tax	NOUN
taxlaw-13766	460	37	system	system	NOUN
taxlaw-13766	460	38	1	1	NUM
taxlaw-13766	460	39	(	(	PUNCT
taxlaw-13766	460	40	iza	iza	PROPN
taxlaw-13766	460	41	–	–	PUNCT
taxlaw-13766	460	42	inst	inst	PROPN
taxlaw-13766	460	43	.	.	PUNCT
taxlaw-13766	461	1	lab	lab	PROPN
taxlaw-13766	461	2	.	.	PUNCT
taxlaw-13766	461	3	econ	econ	PROPN
taxlaw-13766	461	4	.	.	PUNCT
taxlaw-13766	462	1	,	,	PUNCT
taxlaw-13766	462	2	discussion	discussion	NOUN
taxlaw-13766	462	3	paper	paper	NOUN
taxlaw-13766	462	4	no	no	NOUN
taxlaw-13766	462	5	.	.	PROPN
taxlaw-13766	463	1	16416	16416	NUM
taxlaw-13766	463	2	,	,	PUNCT
taxlaw-13766	463	3	2023	2023	NUM
taxlaw-13766	463	4	)	)	PUNCT
taxlaw-13766	463	5	.	.	PUNCT
taxlaw-13766	464	1	132	132	NUM
taxlaw-13766	464	2	roy	roy	PROPN
taxlaw-13766	464	3	bahl	bahl	PROPN
taxlaw-13766	464	4	et	et	PROPN
taxlaw-13766	464	5	al	al	PROPN
taxlaw-13766	464	6	.	.	PROPN
taxlaw-13766	464	7	,	,	PUNCT
taxlaw-13766	464	8	fiscal	fiscal	ADJ
taxlaw-13766	464	9	research	research	NOUN
taxlaw-13766	464	10	center	center	NOUN
taxlaw-13766	464	11	report	report	NOUN
taxlaw-13766	464	12	no	no	INTJ
taxlaw-13766	464	13	.	.	NOUN
taxlaw-13766	464	14	49	49	NUM
taxlaw-13766	464	15	:	:	PUNCT
taxlaw-13766	464	16	state	state	NOUN
taxlaw-13766	464	17	and	and	CCONJ
taxlaw-13766	464	18	local	local	ADJ
taxlaw-13766	464	19	government	government	NOUN
taxlaw-13766	464	20	choices	choice	NOUN
taxlaw-13766	464	21	in	in	ADP
taxlaw-13766	464	22	fiscal	fiscal	ADJ
taxlaw-13766	464	23	redistribution	redistribution	NOUN
taxlaw-13766	464	24	1	1	NUM
taxlaw-13766	464	25	(	(	PUNCT
taxlaw-13766	464	26	ga	ga	PROPN
taxlaw-13766	464	27	.	.	PROPN
taxlaw-13766	464	28	st	st	PROPN
taxlaw-13766	464	29	.	.	PROPN
taxlaw-13766	464	30	univ	univ	PROPN
taxlaw-13766	464	31	.	.	PUNCT
taxlaw-13766	465	1	andrew	andrew	PROPN
taxlaw-13766	465	2	young	young	PROPN
taxlaw-13766	465	3	sch	sch	PROPN
taxlaw-13766	465	4	.	.	PUNCT
taxlaw-13766	465	5	pol’y	pol’y	NOUN
taxlaw-13766	465	6	stud	stud	NOUN
taxlaw-13766	465	7	.	.	PUNCT
taxlaw-13766	465	8	2000	2000	NUM
taxlaw-13766	465	9	)	)	PUNCT
taxlaw-13766	465	10	.	.	PUNCT
taxlaw-13766	466	1	133	133	NUM
taxlaw-13766	466	2	stephen	stephen	PROPN
taxlaw-13766	466	3	calabrese	calabrese	PROPN
taxlaw-13766	466	4	et	et	PROPN
taxlaw-13766	466	5	al	al	PROPN
taxlaw-13766	466	6	.	.	PROPN
taxlaw-13766	466	7	,	,	PUNCT
taxlaw-13766	466	8	majority	majority	NOUN
taxlaw-13766	466	9	choice	choice	NOUN
taxlaw-13766	466	10	of	of	ADP
taxlaw-13766	466	11	taxation	taxation	NOUN
taxlaw-13766	466	12	and	and	CCONJ
taxlaw-13766	466	13	redistribution	redistribution	NOUN
taxlaw-13766	466	14	in	in	ADP
taxlaw-13766	466	15	a	a	DET
taxlaw-13766	466	16	federation	federation	NOUN
taxlaw-13766	466	17	,	,	PUNCT
taxlaw-13766	466	18	217	217	NUM
taxlaw-13766	466	19	j.	j.	PROPN
taxlaw-13766	466	20	pub	pub	PROPN
taxlaw-13766	466	21	.	.	PUNCT
taxlaw-13766	466	22	econ	econ	PROPN
taxlaw-13766	466	23	.	.	PUNCT
taxlaw-13766	466	24	104782	104782	NUM
taxlaw-13766	466	25	(	(	PUNCT
taxlaw-13766	466	26	2023	2023	NUM
taxlaw-13766	466	27	)	)	PUNCT
taxlaw-13766	466	28	.	.	PUNCT
taxlaw-13766	467	1	134	134	NUM
taxlaw-13766	468	1	i	i	PRON
taxlaw-13766	468	2	d.	d.	NOUN
taxlaw-13766	468	3	at	at	ADP
taxlaw-13766	468	4	2	2	NUM
taxlaw-13766	468	5	n.7	n.7	X
taxlaw-13766	468	6	.	.	PROPN
taxlaw-13766	469	1	135	135	NUM
taxlaw-13766	470	1	i	i	PRON
taxlaw-13766	470	2	d.	d.	PROPN
taxlaw-13766	470	3	136	136	NUM
taxlaw-13766	471	1	i	i	PRON
taxlaw-13766	471	2	d.	d.	VERB
taxlaw-13766	471	3	at	at	ADP
taxlaw-13766	471	4	2	2	NUM
taxlaw-13766	471	5	.	.	NUM
taxlaw-13766	471	6	137	137	NUM
taxlaw-13766	472	1	i	i	NOUN
taxlaw-13766	472	2	d.	d.	PROPN
taxlaw-13766	472	3	138	138	NUM
taxlaw-13766	473	1	i	i	PRON
taxlaw-13766	473	2	d.	d.	PROPN
taxlaw-13766	473	3	139	139	NUM
taxlaw-13766	473	4	inst	inst	PROPN
taxlaw-13766	473	5	.	.	PUNCT
taxlaw-13766	474	1	on	on	ADP
taxlaw-13766	474	2	tax’n	tax’n	NUM
taxlaw-13766	474	3	and	and	CCONJ
taxlaw-13766	474	4	econ	econ	NOUN
taxlaw-13766	474	5	.	.	PUNCT
taxlaw-13766	474	6	pol’y	pol’y	NOUN
taxlaw-13766	474	7	,	,	PUNCT
taxlaw-13766	474	8	who	who	PRON
taxlaw-13766	474	9	pays	pay	VERB
taxlaw-13766	474	10	?	?	PUNCT
taxlaw-13766	475	1	a	a	DET
taxlaw-13766	475	2	distributional	distributional	ADJ
taxlaw-13766	475	3	analysis	analysis	NOUN
taxlaw-13766	475	4	of	of	ADP
taxlaw-13766	475	5	the	the	DET
taxlaw-13766	475	6	tax	tax	NOUN
taxlaw-13766	475	7	systems	system	NOUN
taxlaw-13766	475	8	in	in	ADP
taxlaw-13766	475	9	all	all	DET
taxlaw-13766	475	10	50	50	NUM
taxlaw-13766	475	11	states	state	NOUN
taxlaw-13766	475	12	(	(	PUNCT
taxlaw-13766	475	13	7th	7th	ADJ
taxlaw-13766	475	14	ed	ed	NOUN
taxlaw-13766	475	15	.	.	PUNCT
taxlaw-13766	475	16	2024	2024	NUM
taxlaw-13766	475	17	)	)	PUNCT
taxlaw-13766	475	18	.	.	PUNCT
taxlaw-13766	476	1	2025	2025	NUM
taxlaw-13766	476	2	]	]	PUNCT
taxlaw-13766	476	3	the	the	DET
taxlaw-13766	476	4	tax	tax	NOUN
taxlaw-13766	476	5	redistribution	redistribution	NOUN
taxlaw-13766	476	6	gap	gap	NOUN
taxlaw-13766	476	7	107	107	NUM
taxlaw-13766	476	8	states	state	NOUN
taxlaw-13766	476	9	strengthening	strengthen	VERB
taxlaw-13766	476	10	refundable	refundable	ADJ
taxlaw-13766	476	11	tax	tax	NOUN
taxlaw-13766	476	12	credits,140	credits,140	PROPN
taxlaw-13766	476	13	the	the	DET
taxlaw-13766	476	14	report	report	NOUN
taxlaw-13766	476	15	concludes	conclude	VERB
taxlaw-13766	476	16	that	that	SCONJ
taxlaw-13766	476	17	forty	forty	NUM
taxlaw-13766	476	18	-	-	PUNCT
taxlaw-13766	476	19	four	four	NUM
taxlaw-13766	476	20	states	state	NOUN
taxlaw-13766	476	21	’	'	PUNCT
taxlaw-13766	476	22	tax	tax	NOUN
taxlaw-13766	476	23	systems	system	NOUN
taxlaw-13766	476	24	exacerbate	exacerbate	VERB
taxlaw-13766	476	25	income	income	NOUN
taxlaw-13766	476	26	inequality.141	inequality.141	ADJ
taxlaw-13766	476	27	focusing	focus	VERB
taxlaw-13766	476	28	on	on	ADP
taxlaw-13766	476	29	federal	federal	ADJ
taxlaw-13766	476	30	taxation	taxation	NOUN
taxlaw-13766	476	31	as	as	SCONJ
taxlaw-13766	476	32	the	the	DET
taxlaw-13766	476	33	government	government	NOUN
taxlaw-13766	476	34	’s	’s	PART
taxlaw-13766	476	35	primary	primary	ADJ
taxlaw-13766	476	36	tool	tool	NOUN
taxlaw-13766	476	37	to	to	PART
taxlaw-13766	476	38	affect	affect	VERB
taxlaw-13766	476	39	the	the	DET
taxlaw-13766	476	40	redistribution	redistribution	NOUN
taxlaw-13766	476	41	of	of	ADP
taxlaw-13766	476	42	resources	resource	NOUN
taxlaw-13766	476	43	across	across	ADP
taxlaw-13766	476	44	the	the	DET
taxlaw-13766	476	45	population	population	NOUN
taxlaw-13766	476	46	,	,	PUNCT
taxlaw-13766	476	47	the	the	DET
taxlaw-13766	476	48	final	final	ADJ
taxlaw-13766	476	49	definitional	definitional	ADJ
taxlaw-13766	476	50	question	question	NOUN
taxlaw-13766	476	51	becomes	become	VERB
taxlaw-13766	476	52	against	against	ADP
taxlaw-13766	476	53	what	what	PRON
taxlaw-13766	476	54	baseline	baseline	NOUN
taxlaw-13766	476	55	,	,	PUNCT
taxlaw-13766	476	56	other	other	ADJ
taxlaw-13766	476	57	than	than	ADP
taxlaw-13766	476	58	pre	pre	ADJ
taxlaw-13766	476	59	-	-	ADJ
taxlaw-13766	476	60	market	market	ADJ
taxlaw-13766	476	61	income	income	NOUN
taxlaw-13766	476	62	,	,	PUNCT
taxlaw-13766	476	63	ought	ought	AUX
taxlaw-13766	476	64	we	we	PRON
taxlaw-13766	476	65	measure	measure	VERB
taxlaw-13766	476	66	redistribution	redistribution	NOUN
taxlaw-13766	476	67	?	?	PUNCT
taxlaw-13766	477	1	3	3	X
taxlaw-13766	477	2	.	.	X
taxlaw-13766	477	3	redistributive	redistributive	ADJ
taxlaw-13766	477	4	baselines	baseline	NOUN
taxlaw-13766	477	5	applying	apply	VERB
taxlaw-13766	477	6	his	his	PRON
taxlaw-13766	477	7	definitional	definitional	ADJ
taxlaw-13766	477	8	framing	framing	NOUN
taxlaw-13766	477	9	to	to	ADP
taxlaw-13766	477	10	the	the	DET
taxlaw-13766	477	11	tax	tax	NOUN
taxlaw-13766	477	12	-	-	PUNCT
taxlaw-13766	477	13	and	and	CCONJ
taxlaw-13766	477	14	-	-	PUNCT
taxlaw-13766	477	15	transfer	transfer	NOUN
taxlaw-13766	477	16	system	system	NOUN
taxlaw-13766	477	17	,	,	PUNCT
taxlaw-13766	477	18	barry	barry	PROPN
taxlaw-13766	477	19	writes	write	VERB
taxlaw-13766	477	20	that	that	SCONJ
taxlaw-13766	477	21	to	to	PART
taxlaw-13766	477	22	know	know	VERB
taxlaw-13766	477	23	whether	whether	SCONJ
taxlaw-13766	477	24	redistributive	redistributive	ADJ
taxlaw-13766	477	25	taxation	taxation	NOUN
taxlaw-13766	477	26	has	have	AUX
taxlaw-13766	477	27	occurred	occur	VERB
taxlaw-13766	477	28	,	,	PUNCT
taxlaw-13766	477	29	we	we	PRON
taxlaw-13766	477	30	must	must	AUX
taxlaw-13766	477	31	identify	identify	VERB
taxlaw-13766	477	32	:	:	PUNCT
taxlaw-13766	477	33	(	(	PUNCT
taxlaw-13766	477	34	1	1	X
taxlaw-13766	477	35	)	)	PUNCT
taxlaw-13766	477	36	the	the	DET
taxlaw-13766	477	37	extent	extent	NOUN
taxlaw-13766	477	38	of	of	ADP
taxlaw-13766	477	39	the	the	DET
taxlaw-13766	477	40	benefits	benefit	NOUN
taxlaw-13766	477	41	enjoyed	enjoy	VERB
taxlaw-13766	477	42	by	by	ADP
taxlaw-13766	477	43	different	different	ADJ
taxlaw-13766	477	44	people	people	NOUN
taxlaw-13766	477	45	within	within	ADP
taxlaw-13766	477	46	a	a	DET
taxlaw-13766	477	47	social	social	ADJ
taxlaw-13766	477	48	system	system	NOUN
taxlaw-13766	477	49	(	(	PUNCT
taxlaw-13766	477	50	or	or	CCONJ
taxlaw-13766	477	51	the	the	DET
taxlaw-13766	477	52	costs	cost	NOUN
taxlaw-13766	477	53	that	that	PRON
taxlaw-13766	477	54	they	they	PRON
taxlaw-13766	477	55	have	have	AUX
taxlaw-13766	477	56	imposed	impose	VERB
taxlaw-13766	477	57	on	on	ADP
taxlaw-13766	477	58	others	other	NOUN
taxlaw-13766	477	59	)	)	PUNCT
taxlaw-13766	477	60	;	;	PUNCT
taxlaw-13766	477	61	(	(	PUNCT
taxlaw-13766	477	62	2	2	X
taxlaw-13766	477	63	)	)	PUNCT
taxlaw-13766	477	64	the	the	DET
taxlaw-13766	477	65	costs	cost	NOUN
taxlaw-13766	477	66	of	of	ADP
taxlaw-13766	477	67	providing	provide	VERB
taxlaw-13766	477	68	these	these	DET
taxlaw-13766	477	69	benefits	benefit	NOUN
taxlaw-13766	477	70	or	or	CCONJ
taxlaw-13766	477	71	averting	avert	VERB
taxlaw-13766	477	72	imposed	impose	VERB
taxlaw-13766	477	73	costs	cost	NOUN
taxlaw-13766	477	74	;	;	PUNCT
taxlaw-13766	477	75	and	and	CCONJ
taxlaw-13766	477	76	(	(	PUNCT
taxlaw-13766	477	77	3	3	X
taxlaw-13766	477	78	)	)	PUNCT
taxlaw-13766	477	79	the	the	DET
taxlaw-13766	477	80	contribution	contribution	NOUN
taxlaw-13766	477	81	of	of	ADP
taxlaw-13766	477	82	each	each	DET
taxlaw-13766	477	83	person	person	NOUN
taxlaw-13766	477	84	to	to	ADP
taxlaw-13766	477	85	the	the	DET
taxlaw-13766	477	86	provision	provision	NOUN
taxlaw-13766	477	87	of	of	ADP
taxlaw-13766	477	88	social	social	ADJ
taxlaw-13766	477	89	benefits	benefit	NOUN
taxlaw-13766	477	90	and	and	CCONJ
taxlaw-13766	477	91	compensation	compensation	NOUN
taxlaw-13766	477	92	for	for	ADP
taxlaw-13766	477	93	costs	cost	NOUN
taxlaw-13766	477	94	imposed	impose	VERB
taxlaw-13766	477	95	.	.	PUNCT
taxlaw-13766	478	1	redistributive	redistributive	ADJ
taxlaw-13766	478	2	tax	tax	NOUN
taxlaw-13766	478	3	-	-	PUNCT
taxlaw-13766	478	4	and	and	CCONJ
taxlaw-13766	478	5	-	-	PUNCT
taxlaw-13766	478	6	transfer	transfer	NOUN
taxlaw-13766	478	7	occurs	occur	VERB
taxlaw-13766	478	8	whenever	whenever	SCONJ
taxlaw-13766	478	9	people	people	NOUN
taxlaw-13766	478	10	have	have	AUX
taxlaw-13766	478	11	paid	pay	VERB
taxlaw-13766	478	12	taxes	taxis	NOUN
taxlaw-13766	478	13	that	that	PRON
taxlaw-13766	478	14	are	be	AUX
taxlaw-13766	478	15	above	above	ADP
taxlaw-13766	478	16	and	and	CCONJ
taxlaw-13766	478	17	beyond	beyond	ADP
taxlaw-13766	478	18	what	what	PRON
taxlaw-13766	478	19	is	be	AUX
taxlaw-13766	478	20	required	require	VERB
taxlaw-13766	478	21	to	to	PART
taxlaw-13766	478	22	cover	cover	VERB
taxlaw-13766	478	23	the	the	DET
taxlaw-13766	478	24	costs	cost	NOUN
taxlaw-13766	478	25	of	of	ADP
taxlaw-13766	478	26	the	the	DET
taxlaw-13766	478	27	public	public	ADJ
taxlaw-13766	478	28	benefits	benefit	NOUN
taxlaw-13766	478	29	that	that	PRON
taxlaw-13766	478	30	they	they	PRON
taxlaw-13766	478	31	have	have	AUX
taxlaw-13766	478	32	received	receive	VERB
taxlaw-13766	478	33	and	and	CCONJ
taxlaw-13766	478	34	the	the	DET
taxlaw-13766	478	35	costs	cost	NOUN
taxlaw-13766	478	36	they	they	PRON
taxlaw-13766	478	37	have	have	AUX
taxlaw-13766	478	38	imposed	impose	VERB
taxlaw-13766	478	39	on	on	ADP
taxlaw-13766	478	40	others.142	others.142	PROPN
taxlaw-13766	478	41	baked	bake	VERB
taxlaw-13766	478	42	into	into	ADP
taxlaw-13766	478	43	this	this	DET
taxlaw-13766	478	44	definition	definition	NOUN
taxlaw-13766	478	45	is	be	AUX
taxlaw-13766	478	46	the	the	DET
taxlaw-13766	478	47	concept	concept	NOUN
taxlaw-13766	478	48	of	of	ADP
taxlaw-13766	478	49	a	a	DET
taxlaw-13766	478	50	redistributional	redistributional	ADJ
taxlaw-13766	478	51	baseline	baseline	NOUN
taxlaw-13766	478	52	as	as	ADP
taxlaw-13766	478	53	the	the	DET
taxlaw-13766	478	54	point	point	NOUN
taxlaw-13766	478	55	at	at	ADP
taxlaw-13766	478	56	which	which	PRON
taxlaw-13766	478	57	someone	someone	PRON
taxlaw-13766	478	58	’s	’s	PART
taxlaw-13766	478	59	tax	tax	NOUN
taxlaw-13766	478	60	liability	liability	NOUN
taxlaw-13766	478	61	exactly	exactly	ADV
taxlaw-13766	478	62	equals	equal	VERB
taxlaw-13766	478	63	the	the	DET
taxlaw-13766	478	64	net	net	ADJ
taxlaw-13766	478	65	value	value	NOUN
taxlaw-13766	478	66	they	they	PRON
taxlaw-13766	478	67	receive	receive	VERB
taxlaw-13766	478	68	from	from	ADP
taxlaw-13766	478	69	the	the	DET
taxlaw-13766	478	70	suite	suite	NOUN
taxlaw-13766	478	71	of	of	ADP
taxlaw-13766	478	72	public	public	ADJ
taxlaw-13766	478	73	goods	good	NOUN
taxlaw-13766	478	74	funded	fund	VERB
taxlaw-13766	478	75	by	by	ADP
taxlaw-13766	478	76	general	general	ADJ
taxlaw-13766	478	77	tax	tax	PROPN
taxlaw-13766	478	78	revenues.143	revenues.143	PROPN
taxlaw-13766	478	79	jim	jim	PROPN
taxlaw-13766	478	80	hines	hines	PROPN
taxlaw-13766	478	81	,	,	PUNCT
taxlaw-13766	478	82	addressing	address	VERB
taxlaw-13766	478	83	redistribution	redistribution	NOUN
taxlaw-13766	478	84	from	from	ADP
taxlaw-13766	478	85	an	an	DET
taxlaw-13766	478	86	economic	economic	ADJ
taxlaw-13766	478	87	rather	rather	ADV
taxlaw-13766	478	88	than	than	ADP
taxlaw-13766	478	89	philosophical	philosophical	ADJ
taxlaw-13766	478	90	lens	len	NOUN
taxlaw-13766	478	91	,	,	PUNCT
taxlaw-13766	478	92	arrives	arrive	VERB
taxlaw-13766	478	93	at	at	ADP
taxlaw-13766	478	94	the	the	DET
taxlaw-13766	478	95	same	same	ADJ
taxlaw-13766	478	96	baseline	baseline	NOUN
taxlaw-13766	478	97	.	.	PUNCT
taxlaw-13766	479	1	he	he	PRON
taxlaw-13766	479	2	writes	write	VERB
taxlaw-13766	479	3	that	that	SCONJ
taxlaw-13766	479	4	when	when	SCONJ
taxlaw-13766	479	5	taxes	taxis	NOUN
taxlaw-13766	479	6	are	be	AUX
taxlaw-13766	479	7	set	set	VERB
taxlaw-13766	479	8	to	to	PART
taxlaw-13766	479	9	equal	equal	VERB
taxlaw-13766	479	10	the	the	DET
taxlaw-13766	479	11	value	value	NOUN
taxlaw-13766	479	12	individuals	individual	NOUN
taxlaw-13766	479	13	receive	receive	VERB
taxlaw-13766	479	14	from	from	ADP
taxlaw-13766	479	15	public	public	ADJ
taxlaw-13766	479	16	goods	good	NOUN
taxlaw-13766	479	17	,	,	PUNCT
taxlaw-13766	479	18	“	"	PUNCT
taxlaw-13766	479	19	[	[	X
taxlaw-13766	479	20	a]ny	a]ny	X
taxlaw-13766	479	21	deviations	deviation	NOUN
taxlaw-13766	479	22	[	[	X
taxlaw-13766	479	23	from	from	ADP
taxlaw-13766	479	24	this	this	DET
taxlaw-13766	479	25	baseline	baseline	NOUN
taxlaw-13766	479	26	]	]	PUNCT
taxlaw-13766	479	27	.	.	PUNCT
taxlaw-13766	479	28	.	.	PUNCT
taxlaw-13766	479	29	.	.	PUNCT
taxlaw-13766	480	1	can	can	AUX
taxlaw-13766	480	2	then	then	ADV
taxlaw-13766	480	3	be	be	AUX
taxlaw-13766	480	4	interpreted	interpret	VERB
taxlaw-13766	480	5	as	as	ADP
taxlaw-13766	480	6	net	net	ADJ
taxlaw-13766	480	7	redistributions	redistribution	NOUN
taxlaw-13766	480	8	due	due	ADJ
taxlaw-13766	480	9	to	to	ADP
taxlaw-13766	480	10	the	the	DET
taxlaw-13766	480	11	fiscal	fiscal	ADJ
taxlaw-13766	480	12	system	system	NOUN
taxlaw-13766	480	13	inclusive	inclusive	NOUN
taxlaw-13766	480	14	of	of	ADP
taxlaw-13766	480	15	both	both	DET
taxlaw-13766	480	16	taxes	taxis	NOUN
taxlaw-13766	480	17	and	and	CCONJ
taxlaw-13766	480	18	expenditures	expenditure	NOUN
taxlaw-13766	480	19	.	.	PUNCT
taxlaw-13766	480	20	”144	”144	PUNCT
taxlaw-13766	481	1	while	while	SCONJ
taxlaw-13766	481	2	using	use	VERB
taxlaw-13766	481	3	relative	relative	ADJ
taxlaw-13766	481	4	benefits	benefit	NOUN
taxlaw-13766	481	5	to	to	PART
taxlaw-13766	481	6	determine	determine	VERB
taxlaw-13766	481	7	the	the	DET
taxlaw-13766	481	8	shape	shape	NOUN
taxlaw-13766	481	9	of	of	ADP
taxlaw-13766	481	10	a	a	DET
taxlaw-13766	481	11	tax	tax	NOUN
taxlaw-13766	481	12	scheme	scheme	NOUN
taxlaw-13766	481	13	has	have	AUX
taxlaw-13766	481	14	fallen	fall	VERB
taxlaw-13766	481	15	out	out	ADP
taxlaw-13766	481	16	of	of	ADP
taxlaw-13766	481	17	favor,145	favor,145	PROPN
taxlaw-13766	481	18	it	it	PRON
taxlaw-13766	481	19	can	can	AUX
taxlaw-13766	481	20	still	still	ADV
taxlaw-13766	481	21	provide	provide	VERB
taxlaw-13766	481	22	a	a	DET
taxlaw-13766	481	23	benchmark	benchmark	NOUN
taxlaw-13766	481	24	for	for	ADP
taxlaw-13766	481	25	measuring	measure	VERB
taxlaw-13766	481	26	redistribution	redistribution	NOUN
taxlaw-13766	481	27	.	.	PUNCT
taxlaw-13766	482	1	but	but	CCONJ
taxlaw-13766	482	2	as	as	SCONJ
taxlaw-13766	482	3	blum	blum	PROPN
taxlaw-13766	482	4	and	and	CCONJ
taxlaw-13766	482	5	kalven	kalven	PROPN
taxlaw-13766	482	6	,	,	PUNCT
taxlaw-13766	482	7	jr	jr	PROPN
taxlaw-13766	482	8	.	.	PROPN
taxlaw-13766	482	9	wrote	write	VERB
taxlaw-13766	482	10	in	in	ADP
taxlaw-13766	482	11	the	the	DET
taxlaw-13766	482	12	early	early	ADJ
taxlaw-13766	482	13	1950	1950	NUM
taxlaw-13766	482	14	’s	’s	NOUN
taxlaw-13766	482	15	,	,	PUNCT
taxlaw-13766	482	16	“	"	PUNCT
taxlaw-13766	482	17	the	the	DET
taxlaw-13766	482	18	difficulties	difficulty	NOUN
taxlaw-13766	482	19	of	of	ADP
taxlaw-13766	482	20	isolating	isolate	VERB
taxlaw-13766	482	21	and	and	CCONJ
taxlaw-13766	482	22	measuring	measure	VERB
taxlaw-13766	482	23	particular	particular	ADJ
taxlaw-13766	482	24	benefits	benefit	NOUN
taxlaw-13766	482	25	are	be	AUX
taxlaw-13766	482	26	for	for	SCONJ
taxlaw-13766	482	27	the	the	DET
taxlaw-13766	482	28	most	most	ADJ
taxlaw-13766	482	29	part	part	NOUN
taxlaw-13766	482	30	insurmountable	insurmountable	ADJ
taxlaw-13766	482	31	.	.	PUNCT
taxlaw-13766	482	32	”146	”146	PUNCT
taxlaw-13766	483	1	140	140	NUM
taxlaw-13766	483	2	samantha	samantha	PROPN
taxlaw-13766	483	3	waxman	waxman	NOUN
taxlaw-13766	483	4	,	,	PUNCT
taxlaw-13766	483	5	record	record	NOUN
taxlaw-13766	483	6	number	number	NOUN
taxlaw-13766	483	7	of	of	ADP
taxlaw-13766	483	8	states	state	NOUN
taxlaw-13766	483	9	create	create	VERB
taxlaw-13766	483	10	or	or	CCONJ
taxlaw-13766	483	11	improve	improve	VERB
taxlaw-13766	483	12	eitcs	eitcs	NOUN
taxlaw-13766	483	13	to	to	PART
taxlaw-13766	483	14	respond	respond	VERB
taxlaw-13766	483	15	to	to	ADP
taxlaw-13766	483	16	covid19	covid19	PROPN
taxlaw-13766	483	17	,	,	PUNCT
taxlaw-13766	483	18	ctr	ctr	PROPN
taxlaw-13766	483	19	.	.	PUNCT
taxlaw-13766	484	1	on	on	ADP
taxlaw-13766	484	2	budget	budget	NOUN
taxlaw-13766	484	3	&	&	CCONJ
taxlaw-13766	484	4	pol’y	pol’y	NOUN
taxlaw-13766	484	5	priorities	priority	NOUN
taxlaw-13766	484	6	blog	blog	NOUN
taxlaw-13766	484	7	(	(	PUNCT
taxlaw-13766	484	8	aug	aug	PROPN
taxlaw-13766	484	9	.	.	PROPN
taxlaw-13766	484	10	11	11	NUM
taxlaw-13766	484	11	,	,	PUNCT
taxlaw-13766	484	12	2021	2021	NUM
taxlaw-13766	484	13	,	,	PUNCT
taxlaw-13766	484	14	4:35	4:35	NUM
taxlaw-13766	484	15	pm	pm	NOUN
taxlaw-13766	484	16	)	)	PUNCT
taxlaw-13766	484	17	,	,	PUNCT
taxlaw-13766	484	18	https://www.cbpp.org/blog/record-number-of-states-create-or-improve-eitcs-to-respond-to-covid19	https://www.cbpp.org/blog/record-number-of-states-create-or-improve-eitcs-to-respond-to-covid19	NOUN
taxlaw-13766	484	19	.	.	PROPN
taxlaw-13766	484	20	141	141	NUM
taxlaw-13766	484	21	inst	inst	NOUN
taxlaw-13766	484	22	.	.	PUNCT
taxlaw-13766	485	1	on	on	ADP
taxlaw-13766	485	2	tax’n	tax’n	NUM
taxlaw-13766	485	3	and	and	CCONJ
taxlaw-13766	485	4	econ	econ	NOUN
taxlaw-13766	485	5	.	.	PUNCT
taxlaw-13766	485	6	pol’y	pol’y	NOUN
taxlaw-13766	485	7	,	,	PUNCT
taxlaw-13766	485	8	supra	supra	ADJ
taxlaw-13766	485	9	note	note	NOUN
taxlaw-13766	485	10	139	139	NUM
taxlaw-13766	485	11	,	,	PUNCT
taxlaw-13766	485	12	at	at	ADP
taxlaw-13766	485	13	10	10	NUM
taxlaw-13766	485	14	.	.	PUNCT
taxlaw-13766	486	1	142	142	NUM
taxlaw-13766	486	2	barry	barry	PROPN
taxlaw-13766	486	3	,	,	PUNCT
taxlaw-13766	486	4	supra	supra	PROPN
taxlaw-13766	486	5	note	note	NOUN
taxlaw-13766	486	6	125	125	NUM
taxlaw-13766	486	7	,	,	PUNCT
taxlaw-13766	486	8	at	at	ADP
taxlaw-13766	486	9	8	8	NUM
taxlaw-13766	486	10	.	.	PUNCT
taxlaw-13766	486	11	143	143	NUM
taxlaw-13766	486	12	of	of	ADP
taxlaw-13766	486	13	note	note	NOUN
taxlaw-13766	486	14	:	:	PUNCT
taxlaw-13766	486	15	barry	barry	NOUN
taxlaw-13766	486	16	describes	describe	VERB
taxlaw-13766	486	17	redistribution	redistribution	NOUN
taxlaw-13766	486	18	from	from	ADP
taxlaw-13766	486	19	the	the	DET
taxlaw-13766	486	20	rich	rich	ADJ
taxlaw-13766	486	21	(	(	PUNCT
taxlaw-13766	486	22	whose	whose	DET
taxlaw-13766	486	23	taxes	taxis	NOUN
taxlaw-13766	486	24	might	might	AUX
taxlaw-13766	486	25	exceed	exceed	VERB
taxlaw-13766	486	26	the	the	DET
taxlaw-13766	486	27	value	value	NOUN
taxlaw-13766	486	28	of	of	ADP
taxlaw-13766	486	29	public	public	ADJ
taxlaw-13766	486	30	benefits	benefit	NOUN
taxlaw-13766	486	31	received	receive	VERB
taxlaw-13766	486	32	)	)	PUNCT
taxlaw-13766	486	33	;	;	PUNCT
taxlaw-13766	486	34	similarly	similarly	ADV
taxlaw-13766	486	35	,	,	PUNCT
taxlaw-13766	486	36	redistributive	redistributive	ADJ
taxlaw-13766	486	37	taxation	taxation	NOUN
taxlaw-13766	486	38	to	to	ADP
taxlaw-13766	486	39	the	the	DET
taxlaw-13766	486	40	poor	poor	ADJ
taxlaw-13766	486	41	occurs	occur	VERB
taxlaw-13766	486	42	when	when	SCONJ
taxlaw-13766	486	43	people	people	NOUN
taxlaw-13766	486	44	either	either	CCONJ
taxlaw-13766	486	45	pay	pay	VERB
taxlaw-13766	486	46	less	less	ADJ
taxlaw-13766	486	47	in	in	ADP
taxlaw-13766	486	48	taxes	taxis	NOUN
taxlaw-13766	486	49	than	than	ADP
taxlaw-13766	486	50	the	the	DET
taxlaw-13766	486	51	benefits	benefit	NOUN
taxlaw-13766	486	52	they	they	PRON
taxlaw-13766	486	53	receive	receive	VERB
taxlaw-13766	486	54	or	or	CCONJ
taxlaw-13766	486	55	have	have	VERB
taxlaw-13766	486	56	a	a	DET
taxlaw-13766	486	57	negative	negative	ADJ
taxlaw-13766	486	58	tax	tax	NOUN
taxlaw-13766	486	59	liability	liability	NOUN
taxlaw-13766	486	60	outright	outright	ADV
taxlaw-13766	486	61	.	.	PUNCT
taxlaw-13766	487	1	but	but	CCONJ
taxlaw-13766	487	2	either	either	DET
taxlaw-13766	487	3	calculation	calculation	NOUN
taxlaw-13766	487	4	avoids	avoid	VERB
taxlaw-13766	487	5	the	the	DET
taxlaw-13766	487	6	problems	problem	NOUN
taxlaw-13766	487	7	,	,	PUNCT
taxlaw-13766	487	8	noted	note	VERB
taxlaw-13766	487	9	earlier	early	ADV
taxlaw-13766	487	10	,	,	PUNCT
taxlaw-13766	487	11	of	of	ADP
taxlaw-13766	487	12	using	use	VERB
taxlaw-13766	487	13	pre	pre	ADJ
taxlaw-13766	487	14	-	-	ADJ
taxlaw-13766	487	15	tax	tax	ADJ
taxlaw-13766	487	16	market	market	NOUN
taxlaw-13766	487	17	income	income	NOUN
taxlaw-13766	487	18	as	as	ADP
taxlaw-13766	487	19	a	a	DET
taxlaw-13766	487	20	baseline	baseline	NOUN
taxlaw-13766	487	21	.	.	PUNCT
taxlaw-13766	488	1	144	144	NUM
taxlaw-13766	488	2	james	james	PROPN
taxlaw-13766	488	3	r.	r.	PROPN
taxlaw-13766	488	4	hines	hines	PROPN
taxlaw-13766	488	5	jr	jr	PROPN
taxlaw-13766	488	6	.	.	PROPN
taxlaw-13766	488	7	,	,	PUNCT
taxlaw-13766	488	8	what	what	PRON
taxlaw-13766	488	9	is	be	AUX
taxlaw-13766	488	10	benefit	benefit	NOUN
taxlaw-13766	488	11	taxation	taxation	NOUN
taxlaw-13766	488	12	?	?	PUNCT
taxlaw-13766	488	13	,	,	PUNCT
taxlaw-13766	488	14	75	75	NUM
taxlaw-13766	488	15	j.	j.	PROPN
taxlaw-13766	488	16	pub	pub	PROPN
taxlaw-13766	488	17	.	.	PUNCT
taxlaw-13766	489	1	econ	econ	PROPN
taxlaw-13766	489	2	.	.	PUNCT
taxlaw-13766	490	1	483	483	NUM
taxlaw-13766	490	2	,	,	PUNCT
taxlaw-13766	490	3	484	484	NUM
taxlaw-13766	490	4	(	(	PUNCT
taxlaw-13766	490	5	2000	2000	NUM
taxlaw-13766	490	6	)	)	PUNCT
taxlaw-13766	490	7	.	.	PUNCT
taxlaw-13766	491	1	145	145	NUM
taxlaw-13766	491	2	see	see	VERB
taxlaw-13766	491	3	ira	ira	PROPN
taxlaw-13766	491	4	k.	k.	PROPN
taxlaw-13766	491	5	lindsay	lindsay	PROPN
taxlaw-13766	491	6	,	,	PUNCT
taxlaw-13766	491	7	benefits	benefit	VERB
taxlaw-13766	491	8	theories	theory	NOUN
taxlaw-13766	491	9	of	of	ADP
taxlaw-13766	491	10	tax	tax	NOUN
taxlaw-13766	491	11	fairness	fairness	NOUN
taxlaw-13766	491	12	,	,	PUNCT
taxlaw-13766	491	13	9	9	NUM
taxlaw-13766	491	14	stud	stud	NOUN
taxlaw-13766	491	15	.	.	PUNCT
taxlaw-13766	492	1	in	in	ADP
taxlaw-13766	492	2	tax	tax	NOUN
taxlaw-13766	492	3	l.	l.	PROPN
taxlaw-13766	492	4	hist	hist	PROPN
taxlaw-13766	492	5	.	.	PUNCT
taxlaw-13766	493	1	93	93	NUM
taxlaw-13766	493	2	,	,	PUNCT
taxlaw-13766	493	3	98	98	NUM
taxlaw-13766	493	4	-	-	SYM
taxlaw-13766	493	5	101	101	NUM
taxlaw-13766	493	6	(	(	PUNCT
taxlaw-13766	493	7	2019	2019	NUM
taxlaw-13766	493	8	)	)	PUNCT
taxlaw-13766	493	9	.	.	PUNCT
taxlaw-13766	494	1	146	146	NUM
taxlaw-13766	494	2	blum	blum	PROPN
taxlaw-13766	494	3	&	&	CCONJ
taxlaw-13766	494	4	kalven	kalven	PROPN
taxlaw-13766	494	5	,	,	PUNCT
taxlaw-13766	494	6	supra	supra	PROPN
taxlaw-13766	494	7	note	note	PROPN
taxlaw-13766	494	8	100	100	NUM
taxlaw-13766	494	9	,	,	PUNCT
taxlaw-13766	494	10	at	at	ADP
taxlaw-13766	494	11	455	455	NUM
taxlaw-13766	494	12	.	.	PUNCT
taxlaw-13766	494	13	108	108	NUM
taxlaw-13766	494	14	columbia	columbia	PROPN
taxlaw-13766	494	15	journal	journal	PROPN
taxlaw-13766	494	16	of	of	ADP
taxlaw-13766	494	17	tax	tax	NOUN
taxlaw-13766	494	18	law	law	NOUN
taxlaw-13766	494	19	[	[	X
taxlaw-13766	494	20	vol	vol	NOUN
taxlaw-13766	494	21	.	.	PUNCT
taxlaw-13766	495	1	16:2	16:2	NUM
taxlaw-13766	495	2	indeed	indeed	ADV
taxlaw-13766	495	3	,	,	PUNCT
taxlaw-13766	495	4	as	as	ADP
taxlaw-13766	495	5	robert	robert	PROPN
taxlaw-13766	495	6	scherf	scherf	PROPN
taxlaw-13766	495	7	and	and	CCONJ
taxlaw-13766	495	8	matthew	matthew	PROPN
taxlaw-13766	495	9	weinzierl	weinzierl	PROPN
taxlaw-13766	495	10	note	note	NOUN
taxlaw-13766	495	11	,	,	PUNCT
taxlaw-13766	495	12	“	"	PUNCT
taxlaw-13766	495	13	an	an	DET
taxlaw-13766	495	14	individual	individual	NOUN
taxlaw-13766	495	15	’s	’s	PART
taxlaw-13766	495	16	benefit	benefit	NOUN
taxlaw-13766	495	17	from	from	ADP
taxlaw-13766	495	18	-	-	PUNCT
taxlaw-13766	495	19	and	and	CCONJ
taxlaw-13766	495	20	thus	thus	ADV
taxlaw-13766	495	21	willingness	willingness	NOUN
taxlaw-13766	495	22	to	to	PART
taxlaw-13766	495	23	pay	pay	VERB
taxlaw-13766	495	24	for	for	ADP
taxlaw-13766	495	25	-	-	PUNCT
taxlaw-13766	495	26	public	public	ADJ
taxlaw-13766	495	27	goods	good	NOUN
taxlaw-13766	495	28	is	be	AUX
taxlaw-13766	495	29	private	private	ADJ
taxlaw-13766	495	30	information	information	NOUN
taxlaw-13766	495	31	.	.	PUNCT
taxlaw-13766	496	1	”147	”147	PROPN
taxlaw-13766	497	1	like	like	ADP
taxlaw-13766	497	2	much	much	ADJ
taxlaw-13766	497	3	of	of	ADP
taxlaw-13766	497	4	law	law	NOUN
taxlaw-13766	497	5	and	and	CCONJ
taxlaw-13766	497	6	economics	economic	NOUN
taxlaw-13766	497	7	analysis	analysis	NOUN
taxlaw-13766	497	8	,	,	PUNCT
taxlaw-13766	497	9	deploying	deploy	VERB
taxlaw-13766	497	10	a	a	DET
taxlaw-13766	497	11	redistributive	redistributive	ADJ
taxlaw-13766	497	12	baseline	baseline	NOUN
taxlaw-13766	497	13	requires	require	VERB
taxlaw-13766	497	14	identifying	identify	VERB
taxlaw-13766	497	15	an	an	DET
taxlaw-13766	497	16	appropriate	appropriate	ADJ
taxlaw-13766	497	17	proxy	proxy	NOUN
taxlaw-13766	497	18	.	.	PUNCT
taxlaw-13766	498	1	economics	economic	NOUN
taxlaw-13766	498	2	supports	support	VERB
taxlaw-13766	498	3	the	the	DET
taxlaw-13766	498	4	use	use	NOUN
taxlaw-13766	498	5	of	of	ADP
taxlaw-13766	498	6	either	either	CCONJ
taxlaw-13766	498	7	a	a	DET
taxlaw-13766	498	8	proportional	proportional	ADJ
taxlaw-13766	498	9	or	or	CCONJ
taxlaw-13766	498	10	regressive	regressive	ADJ
taxlaw-13766	498	11	proxy	proxy	NOUN
taxlaw-13766	498	12	.	.	PUNCT
taxlaw-13766	499	1	scherf	scherf	PROPN
taxlaw-13766	499	2	and	and	CCONJ
taxlaw-13766	499	3	weinzierl	weinzierl	VERB
taxlaw-13766	499	4	survey	survey	NOUN
taxlaw-13766	499	5	four	four	NUM
taxlaw-13766	499	6	competing	compete	VERB
taxlaw-13766	499	7	models	model	NOUN
taxlaw-13766	499	8	to	to	PART
taxlaw-13766	499	9	measure	measure	VERB
taxlaw-13766	499	10	relative	relative	ADJ
taxlaw-13766	499	11	benefits	benefit	NOUN
taxlaw-13766	499	12	from	from	ADP
taxlaw-13766	499	13	public	public	ADJ
taxlaw-13766	499	14	goods	good	NOUN
taxlaw-13766	499	15	:	:	PUNCT
taxlaw-13766	499	16	erik	erik	PROPN
taxlaw-13766	499	17	lindahl	lindahl	PROPN
taxlaw-13766	499	18	’s	’s	PART
taxlaw-13766	499	19	1919	1919	NUM
taxlaw-13766	499	20	model	model	NOUN
taxlaw-13766	499	21	,	,	PUNCT
taxlaw-13766	499	22	which	which	PRON
taxlaw-13766	499	23	ties	tie	VERB
taxlaw-13766	499	24	benefits	benefit	NOUN
taxlaw-13766	499	25	from	from	ADP
taxlaw-13766	499	26	public	public	ADJ
taxlaw-13766	499	27	goods	good	NOUN
taxlaw-13766	499	28	to	to	ADP
taxlaw-13766	499	29	an	an	DET
taxlaw-13766	499	30	individual	individual	NOUN
taxlaw-13766	499	31	’s	’s	PART
taxlaw-13766	499	32	marginal	marginal	ADJ
taxlaw-13766	499	33	willingness	willingness	NOUN
taxlaw-13766	499	34	to	to	PART
taxlaw-13766	499	35	pay	pay	VERB
taxlaw-13766	499	36	;	;	PUNCT
taxlaw-13766	499	37	geoffrey	geoffrey	PROPN
taxlaw-13766	499	38	brennan	brennan	PROPN
taxlaw-13766	499	39	’s	’	VERB
taxlaw-13766	499	40	from	from	ADP
taxlaw-13766	499	41	1976	1976	NUM
taxlaw-13766	499	42	,	,	PUNCT
taxlaw-13766	499	43	which	which	PRON
taxlaw-13766	499	44	challenges	challenge	VERB
taxlaw-13766	499	45	lindahl	lindahl	PROPN
taxlaw-13766	499	46	’s	’s	PART
taxlaw-13766	499	47	approach	approach	NOUN
taxlaw-13766	499	48	by	by	ADP
taxlaw-13766	499	49	arguing	argue	VERB
taxlaw-13766	499	50	for	for	ADP
taxlaw-13766	499	51	uniform	uniform	ADJ
taxlaw-13766	499	52	pricing	pricing	NOUN
taxlaw-13766	499	53	of	of	ADP
taxlaw-13766	499	54	public	public	ADJ
taxlaw-13766	499	55	goods	good	NOUN
taxlaw-13766	499	56	;	;	PUNCT
taxlaw-13766	499	57	hervé	hervé	PROPN
taxlaw-13766	499	58	moulin	moulin	PROPN
taxlaw-13766	499	59	’s	’s	PART
taxlaw-13766	499	60	from	from	ADP
taxlaw-13766	499	61	1987	1987	NUM
taxlaw-13766	499	62	,	,	PUNCT
taxlaw-13766	499	63	which	which	PRON
taxlaw-13766	499	64	extends	extend	VERB
taxlaw-13766	499	65	lindahl	lindahl	PROPN
taxlaw-13766	499	66	’s	’s	PART
taxlaw-13766	499	67	marginal	marginal	ADJ
taxlaw-13766	499	68	valuation	valuation	NOUN
taxlaw-13766	499	69	approach	approach	NOUN
taxlaw-13766	499	70	to	to	PART
taxlaw-13766	499	71	calculate	calculate	VERB
taxlaw-13766	499	72	inframarginal	inframarginal	ADJ
taxlaw-13766	499	73	valuations	valuation	NOUN
taxlaw-13766	499	74	—	—	PUNCT
taxlaw-13766	499	75	that	that	ADV
taxlaw-13766	499	76	is	is	ADV
taxlaw-13766	499	77	,	,	PUNCT
taxlaw-13766	499	78	the	the	DET
taxlaw-13766	499	79	sum	sum	NOUN
taxlaw-13766	499	80	of	of	ADP
taxlaw-13766	499	81	benefits	benefit	NOUN
taxlaw-13766	499	82	an	an	DET
taxlaw-13766	499	83	individual	individual	NOUN
taxlaw-13766	499	84	receives	receive	VERB
taxlaw-13766	499	85	from	from	ADP
taxlaw-13766	499	86	all	all	DET
taxlaw-13766	499	87	state	state	NOUN
taxlaw-13766	499	88	activity	activity	NOUN
taxlaw-13766	499	89	;	;	PUNCT
taxlaw-13766	499	90	and	and	CCONJ
taxlaw-13766	499	91	jim	jim	PROPN
taxlaw-13766	499	92	hines	hines	PROPN
taxlaw-13766	499	93	’	'	PUNCT
taxlaw-13766	499	94	at	at	ADP
taxlaw-13766	499	95	the	the	DET
taxlaw-13766	499	96	turn	turn	NOUN
taxlaw-13766	499	97	of	of	ADP
taxlaw-13766	499	98	the	the	DET
taxlaw-13766	499	99	millennium	millennium	NOUN
taxlaw-13766	499	100	,	,	PUNCT
taxlaw-13766	499	101	which	which	PRON
taxlaw-13766	499	102	draws	draw	VERB
taxlaw-13766	499	103	from	from	ADP
taxlaw-13766	499	104	brennan	brennan	PROPN
taxlaw-13766	499	105	’s	’s	PART
taxlaw-13766	499	106	approach	approach	NOUN
taxlaw-13766	499	107	to	to	PART
taxlaw-13766	499	108	identify	identify	VERB
taxlaw-13766	499	109	the	the	DET
taxlaw-13766	499	110	point	point	NOUN
taxlaw-13766	499	111	at	at	ADP
taxlaw-13766	499	112	which	which	PRON
taxlaw-13766	499	113	individuals	individual	NOUN
taxlaw-13766	499	114	would	would	AUX
taxlaw-13766	499	115	be	be	AUX
taxlaw-13766	499	116	equally	equally	ADV
taxlaw-13766	499	117	well	well	ADV
taxlaw-13766	499	118	off	off	ADV
taxlaw-13766	499	119	if	if	SCONJ
taxlaw-13766	499	120	they	they	PRON
taxlaw-13766	499	121	were	be	AUX
taxlaw-13766	499	122	to	to	PART
taxlaw-13766	499	123	purchase	purchase	VERB
taxlaw-13766	499	124	public	public	ADJ
taxlaw-13766	499	125	goods	good	NOUN
taxlaw-13766	499	126	at	at	ADP
taxlaw-13766	499	127	a	a	DET
taxlaw-13766	499	128	common	common	ADJ
taxlaw-13766	499	129	price	price	NOUN
taxlaw-13766	499	130	from	from	ADP
taxlaw-13766	499	131	the	the	DET
taxlaw-13766	499	132	private	private	ADJ
taxlaw-13766	499	133	market.148	market.148	NOUN
taxlaw-13766	499	134	ultimately	ultimately	ADV
taxlaw-13766	499	135	,	,	PUNCT
taxlaw-13766	499	136	the	the	DET
taxlaw-13766	499	137	models	model	NOUN
taxlaw-13766	499	138	differ	differ	VERB
taxlaw-13766	499	139	in	in	ADP
taxlaw-13766	499	140	how	how	SCONJ
taxlaw-13766	499	141	to	to	PART
taxlaw-13766	499	142	conceptualize	conceptualize	VERB
taxlaw-13766	499	143	“	"	PUNCT
taxlaw-13766	499	144	benefits”—as	benefits”—as	NOUN
taxlaw-13766	499	145	scherf	scherf	NOUN
taxlaw-13766	499	146	and	and	CCONJ
taxlaw-13766	499	147	weinzierl	weinzierl	PROPN
taxlaw-13766	499	148	explain	explain	VERB
taxlaw-13766	499	149	,	,	PUNCT
taxlaw-13766	499	150	“	"	PUNCT
taxlaw-13766	499	151	moulin	moulin	PROPN
taxlaw-13766	499	152	’s	’s	PART
taxlaw-13766	499	153	approach	approach	NOUN
taxlaw-13766	499	154	measures	measure	NOUN
taxlaw-13766	499	155	benefit	benefit	VERB
taxlaw-13766	499	156	relative	relative	ADJ
taxlaw-13766	499	157	to	to	ADP
taxlaw-13766	499	158	a	a	DET
taxlaw-13766	499	159	setting	setting	NOUN
taxlaw-13766	499	160	in	in	ADP
taxlaw-13766	499	161	which	which	PRON
taxlaw-13766	499	162	the	the	DET
taxlaw-13766	499	163	public	public	ADJ
taxlaw-13766	499	164	goods	good	NOUN
taxlaw-13766	499	165	in	in	ADP
taxlaw-13766	499	166	question	question	NOUN
taxlaw-13766	499	167	are	be	AUX
taxlaw-13766	499	168	not	not	PART
taxlaw-13766	499	169	provided	provide	VERB
taxlaw-13766	499	170	;	;	PUNCT
taxlaw-13766	499	171	hines	hine	NOUN
taxlaw-13766	499	172	’s	’s	PART
taxlaw-13766	499	173	approach	approach	NOUN
taxlaw-13766	499	174	measures	measure	NOUN
taxlaw-13766	499	175	benefit	benefit	VERB
taxlaw-13766	499	176	relative	relative	ADJ
taxlaw-13766	499	177	to	to	ADP
taxlaw-13766	499	178	a	a	DET
taxlaw-13766	499	179	setting	setting	NOUN
taxlaw-13766	499	180	in	in	ADP
taxlaw-13766	499	181	which	which	PRON
taxlaw-13766	499	182	the	the	DET
taxlaw-13766	499	183	individual	individual	NOUN
taxlaw-13766	499	184	’s	’s	PART
taxlaw-13766	499	185	preferred	preferred	ADJ
taxlaw-13766	499	186	level	level	NOUN
taxlaw-13766	499	187	of	of	ADP
taxlaw-13766	499	188	public	public	ADJ
taxlaw-13766	499	189	goods	good	NOUN
taxlaw-13766	499	190	is	be	AUX
taxlaw-13766	499	191	provided	provide	VERB
taxlaw-13766	499	192	.	.	PUNCT
taxlaw-13766	500	1	”149	”149	VERB
taxlaw-13766	500	2	these	these	DET
taxlaw-13766	500	3	differing	differ	VERB
taxlaw-13766	500	4	definitions	definition	NOUN
taxlaw-13766	500	5	of	of	ADP
taxlaw-13766	500	6	benefits	benefit	NOUN
taxlaw-13766	500	7	result	result	VERB
taxlaw-13766	500	8	in	in	ADP
taxlaw-13766	500	9	different	different	ADJ
taxlaw-13766	500	10	solutions	solution	NOUN
taxlaw-13766	500	11	to	to	ADP
taxlaw-13766	500	12	the	the	DET
taxlaw-13766	500	13	proxy	proxy	ADJ
taxlaw-13766	500	14	problem	problem	NOUN
taxlaw-13766	500	15	:	:	PUNCT
taxlaw-13766	501	1	lindahl	lindahl	PROPN
taxlaw-13766	501	2	’s	’s	PART
taxlaw-13766	501	3	and	and	CCONJ
taxlaw-13766	501	4	moulin	moulin	PROPN
taxlaw-13766	501	5	’s	’s	PART
taxlaw-13766	501	6	models	model	NOUN
taxlaw-13766	501	7	result	result	VERB
taxlaw-13766	501	8	in	in	ADP
taxlaw-13766	501	9	a	a	DET
taxlaw-13766	501	10	proportional	proportional	ADJ
taxlaw-13766	501	11	tax	tax	NOUN
taxlaw-13766	501	12	of	of	ADP
taxlaw-13766	501	13	about	about	ADV
taxlaw-13766	501	14	20	20	NUM
taxlaw-13766	501	15	%	%	NOUN
taxlaw-13766	501	16	,	,	PUNCT
taxlaw-13766	501	17	while	while	SCONJ
taxlaw-13766	501	18	brennan	brennan	PROPN
taxlaw-13766	501	19	’s	’s	PART
taxlaw-13766	501	20	and	and	CCONJ
taxlaw-13766	501	21	hines	hine	VERB
taxlaw-13766	501	22	’	'	PUNCT
taxlaw-13766	501	23	result	result	NOUN
taxlaw-13766	501	24	in	in	ADP
taxlaw-13766	501	25	regressive	regressive	ADJ
taxlaw-13766	501	26	taxes	taxis	NOUN
taxlaw-13766	501	27	.	.	PUNCT
taxlaw-13766	502	1	we	we	PRON
taxlaw-13766	502	2	need	need	AUX
taxlaw-13766	502	3	not	not	PART
taxlaw-13766	502	4	definitively	definitively	ADV
taxlaw-13766	502	5	resolve	resolve	VERB
taxlaw-13766	502	6	this	this	DET
taxlaw-13766	502	7	debate	debate	NOUN
taxlaw-13766	502	8	here.150	here.150	NOUN
taxlaw-13766	502	9	for	for	ADP
taxlaw-13766	502	10	our	our	PRON
taxlaw-13766	502	11	purposes	purpose	NOUN
taxlaw-13766	502	12	,	,	PUNCT
taxlaw-13766	502	13	it	it	PRON
taxlaw-13766	502	14	is	be	AUX
taxlaw-13766	502	15	enough	enough	ADJ
taxlaw-13766	502	16	to	to	PART
taxlaw-13766	502	17	assume	assume	VERB
taxlaw-13766	502	18	that	that	SCONJ
taxlaw-13766	502	19	for	for	ADP
taxlaw-13766	502	20	wealthy	wealthy	ADJ
taxlaw-13766	502	21	taxpayers	taxpayer	NOUN
taxlaw-13766	502	22	,	,	PUNCT
taxlaw-13766	502	23	a	a	DET
taxlaw-13766	502	24	redistributive	redistributive	ADJ
taxlaw-13766	502	25	baseline	baseline	NOUN
taxlaw-13766	502	26	(	(	PUNCT
taxlaw-13766	502	27	the	the	DET
taxlaw-13766	502	28	benefits	benefit	NOUN
taxlaw-13766	502	29	147	147	NUM
taxlaw-13766	502	30	robert	robert	PROPN
taxlaw-13766	502	31	scherf	scherf	PROPN
taxlaw-13766	502	32	&	&	CCONJ
taxlaw-13766	502	33	matthew	matthew	PROPN
taxlaw-13766	502	34	weinzierl	weinzierl	PROPN
taxlaw-13766	502	35	,	,	PUNCT
taxlaw-13766	502	36	understanding	understand	VERB
taxlaw-13766	502	37	different	different	ADJ
taxlaw-13766	502	38	approaches	approach	NOUN
taxlaw-13766	502	39	to	to	PART
taxlaw-13766	502	40	benefit	benefit	NOUN
taxlaw-13766	502	41	-	-	PUNCT
taxlaw-13766	502	42	based	base	VERB
taxlaw-13766	502	43	taxation	taxation	NOUN
taxlaw-13766	502	44	2	2	NUM
taxlaw-13766	502	45	(	(	PUNCT
taxlaw-13766	502	46	nat’l	nat’l	NUM
taxlaw-13766	502	47	bureau	bureau	PROPN
taxlaw-13766	502	48	of	of	ADP
taxlaw-13766	502	49	econ	econ	PROPN
taxlaw-13766	502	50	.	.	PUNCT
taxlaw-13766	503	1	rsch	rsch	PROPN
taxlaw-13766	503	2	.	.	PUNCT
taxlaw-13766	503	3	,	,	PUNCT
taxlaw-13766	503	4	working	work	VERB
taxlaw-13766	503	5	paper	paper	NOUN
taxlaw-13766	503	6	no	no	NOUN
taxlaw-13766	503	7	.	.	PROPN
taxlaw-13766	503	8	26276	26276	NUM
taxlaw-13766	503	9	,	,	PUNCT
taxlaw-13766	503	10	2019	2019	NUM
taxlaw-13766	503	11	)	)	PUNCT
taxlaw-13766	503	12	.	.	PUNCT
taxlaw-13766	504	1	148	148	NUM
taxlaw-13766	505	1	i	i	PRON
taxlaw-13766	505	2	d.	d.	VERB
taxlaw-13766	505	3	at	at	ADP
taxlaw-13766	505	4	3	3	NUM
taxlaw-13766	505	5	-	-	SYM
taxlaw-13766	505	6	7	7	NUM
taxlaw-13766	505	7	.	.	NOUN
taxlaw-13766	505	8	149	149	NUM
taxlaw-13766	506	1	i	i	PRON
taxlaw-13766	506	2	d.	d.	NOUN
taxlaw-13766	506	3	at	at	ADP
taxlaw-13766	506	4	7	7	NUM
taxlaw-13766	506	5	.	.	NUM
taxlaw-13766	506	6	150	150	NUM
taxlaw-13766	506	7	indeed	indeed	ADV
taxlaw-13766	506	8	,	,	PUNCT
taxlaw-13766	506	9	theoretical	theoretical	ADJ
taxlaw-13766	506	10	arguments	argument	NOUN
taxlaw-13766	506	11	support	support	VERB
taxlaw-13766	506	12	both	both	DET
taxlaw-13766	506	13	potential	potential	ADJ
taxlaw-13766	506	14	proxies	proxy	NOUN
taxlaw-13766	506	15	.	.	PUNCT
taxlaw-13766	507	1	hayek	hayek	PROPN
taxlaw-13766	507	2	writes	write	VERB
taxlaw-13766	507	3	what	what	PRON
taxlaw-13766	507	4	barbara	barbara	PROPN
taxlaw-13766	507	5	fried	fried	PROPN
taxlaw-13766	507	6	calls	call	VERB
taxlaw-13766	507	7	the	the	DET
taxlaw-13766	507	8	“	"	PUNCT
taxlaw-13766	507	9	classic	classic	ADJ
taxlaw-13766	507	10	argument	argument	NOUN
taxlaw-13766	507	11	”	"	PUNCT
taxlaw-13766	507	12	for	for	ADP
taxlaw-13766	507	13	arriving	arrive	VERB
taxlaw-13766	507	14	at	at	ADP
taxlaw-13766	507	15	a	a	DET
taxlaw-13766	507	16	proportionate	proportionate	ADJ
taxlaw-13766	507	17	tax	tax	NOUN
taxlaw-13766	507	18	scheme	scheme	NOUN
taxlaw-13766	507	19	from	from	ADP
taxlaw-13766	507	20	benefits	benefit	NOUN
taxlaw-13766	507	21	analysis	analysis	NOUN
taxlaw-13766	507	22	:	:	PUNCT
taxlaw-13766	507	23	“	"	PUNCT
taxlaw-13766	507	24	‘	'	PUNCT
taxlaw-13766	507	25	[	[	X
taxlaw-13766	507	26	a	a	X
taxlaw-13766	507	27	]	]	X
taxlaw-13766	507	28	person	person	NOUN
taxlaw-13766	507	29	who	who	PRON
taxlaw-13766	507	30	commands	command	VERB
taxlaw-13766	507	31	more	more	ADJ
taxlaw-13766	507	32	of	of	ADP
taxlaw-13766	507	33	the	the	DET
taxlaw-13766	507	34	resources	resource	NOUN
taxlaw-13766	507	35	of	of	ADP
taxlaw-13766	507	36	society	society	NOUN
taxlaw-13766	507	37	will	will	AUX
taxlaw-13766	507	38	also	also	ADV
taxlaw-13766	507	39	gain	gain	VERB
taxlaw-13766	507	40	proportionately	proportionately	ADV
taxlaw-13766	507	41	more	more	ADJ
taxlaw-13766	507	42	from	from	ADP
taxlaw-13766	507	43	what	what	PRON
taxlaw-13766	507	44	the	the	DET
taxlaw-13766	507	45	government	government	NOUN
taxlaw-13766	507	46	has	have	AUX
taxlaw-13766	507	47	contributed	contribute	VERB
taxlaw-13766	507	48	’	'	PUNCT
taxlaw-13766	507	49	to	to	ADP
taxlaw-13766	507	50	the	the	DET
taxlaw-13766	507	51	provision	provision	NOUN
taxlaw-13766	507	52	of	of	ADP
taxlaw-13766	507	53	those	those	DET
taxlaw-13766	507	54	resources	resource	NOUN
taxlaw-13766	507	55	,	,	PUNCT
taxlaw-13766	507	56	and	and	CCONJ
taxlaw-13766	507	57	taxation	taxation	NOUN
taxlaw-13766	507	58	ought	ought	AUX
taxlaw-13766	507	59	to	to	PART
taxlaw-13766	507	60	be	be	AUX
taxlaw-13766	507	61	levied	levy	VERB
taxlaw-13766	507	62	in	in	ADP
taxlaw-13766	507	63	proportion	proportion	NOUN
taxlaw-13766	507	64	to	to	ADP
taxlaw-13766	507	65	the	the	DET
taxlaw-13766	507	66	benefits	benefit	NOUN
taxlaw-13766	507	67	so	so	ADV
taxlaw-13766	507	68	provided	provide	VERB
taxlaw-13766	507	69	.	.	PUNCT
taxlaw-13766	507	70	”	"	PUNCT
taxlaw-13766	508	1	barbara	barbara	PROPN
taxlaw-13766	508	2	fried	fried	PROPN
taxlaw-13766	508	3	,	,	PUNCT
taxlaw-13766	508	4	the	the	DET
taxlaw-13766	508	5	puzzling	puzzle	VERB
taxlaw-13766	508	6	case	case	NOUN
taxlaw-13766	508	7	for	for	ADP
taxlaw-13766	508	8	proportionate	proportionate	ADJ
taxlaw-13766	508	9	taxation	taxation	NOUN
taxlaw-13766	508	10	,	,	PUNCT
taxlaw-13766	508	11	2	2	NUM
taxlaw-13766	508	12	chap	chap	NOUN
taxlaw-13766	508	13	.	.	PUNCT
taxlaw-13766	509	1	l.	l.	PROPN
taxlaw-13766	509	2	rev	rev	PROPN
taxlaw-13766	509	3	.	.	PROPN
taxlaw-13766	509	4	157	157	NUM
taxlaw-13766	509	5	,	,	PUNCT
taxlaw-13766	509	6	160	160	NUM
taxlaw-13766	509	7	(	(	PUNCT
taxlaw-13766	509	8	1999	1999	NUM
taxlaw-13766	509	9	)	)	PUNCT
taxlaw-13766	509	10	.	.	PUNCT
taxlaw-13766	510	1	fried	fry	VERB
taxlaw-13766	510	2	,	,	PUNCT
taxlaw-13766	510	3	however	however	ADV
taxlaw-13766	510	4	,	,	PUNCT
taxlaw-13766	510	5	dismantles	dismantle	VERB
taxlaw-13766	510	6	the	the	DET
taxlaw-13766	510	7	idea	idea	NOUN
taxlaw-13766	510	8	of	of	ADP
taxlaw-13766	510	9	proportional	proportional	ADJ
taxlaw-13766	510	10	taxation	taxation	NOUN
taxlaw-13766	510	11	as	as	ADP
taxlaw-13766	510	12	an	an	DET
taxlaw-13766	510	13	appropriate	appropriate	ADJ
taxlaw-13766	510	14	proxy	proxy	NOUN
taxlaw-13766	510	15	for	for	ADP
taxlaw-13766	510	16	benefits	benefit	NOUN
taxlaw-13766	510	17	from	from	ADP
taxlaw-13766	510	18	public	public	ADJ
taxlaw-13766	510	19	goods	good	NOUN
taxlaw-13766	510	20	.	.	PUNCT
taxlaw-13766	511	1	to	to	ADP
taxlaw-13766	511	2	her	she	PRON
taxlaw-13766	511	3	,	,	PUNCT
taxlaw-13766	511	4	hayek	hayek	PROPN
taxlaw-13766	511	5	’s	’s	PART
taxlaw-13766	511	6	claims	claim	NOUN
taxlaw-13766	511	7	do	do	AUX
taxlaw-13766	511	8	not	not	PART
taxlaw-13766	511	9	stand	stand	VERB
taxlaw-13766	511	10	up	up	ADP
taxlaw-13766	511	11	to	to	ADP
taxlaw-13766	511	12	serious	serious	ADJ
taxlaw-13766	511	13	scrutiny	scrutiny	NOUN
taxlaw-13766	511	14	because	because	SCONJ
taxlaw-13766	511	15	individuals	individual	NOUN
taxlaw-13766	511	16	do	do	AUX
taxlaw-13766	511	17	not	not	PART
taxlaw-13766	511	18	consume	consume	VERB
taxlaw-13766	511	19	proportionately	proportionately	ADV
taxlaw-13766	511	20	more	more	ADJ
taxlaw-13766	511	21	public	public	ADJ
taxlaw-13766	511	22	goods	good	NOUN
taxlaw-13766	511	23	as	as	ADP
taxlaw-13766	511	24	incomes	income	NOUN
taxlaw-13766	511	25	increase	increase	NOUN
taxlaw-13766	511	26	(	(	PUNCT
taxlaw-13766	511	27	she	she	PRON
taxlaw-13766	511	28	cites	cite	VERB
taxlaw-13766	511	29	“	"	PUNCT
taxlaw-13766	511	30	clean	clean	ADJ
taxlaw-13766	511	31	air	air	NOUN
taxlaw-13766	511	32	,	,	PUNCT
taxlaw-13766	511	33	defense	defense	NOUN
taxlaw-13766	511	34	,	,	PUNCT
taxlaw-13766	511	35	and	and	CCONJ
taxlaw-13766	511	36	broadcast	broadcast	VERB
taxlaw-13766	511	37	spectra	spectra	NOUN
taxlaw-13766	511	38	”	"	PUNCT
taxlaw-13766	511	39	as	as	SCONJ
taxlaw-13766	511	40	collectively	collectively	ADV
taxlaw-13766	511	41	shared	share	VERB
taxlaw-13766	511	42	public	public	ADJ
taxlaw-13766	511	43	goods	good	NOUN
taxlaw-13766	511	44	)	)	PUNCT
taxlaw-13766	511	45	,	,	PUNCT
taxlaw-13766	511	46	nor	nor	CCONJ
taxlaw-13766	511	47	can	can	AUX
taxlaw-13766	511	48	we	we	PRON
taxlaw-13766	511	49	establish	establish	VERB
taxlaw-13766	511	50	that	that	SCONJ
taxlaw-13766	511	51	the	the	DET
taxlaw-13766	511	52	wealthy	wealthy	ADJ
taxlaw-13766	511	53	derive	derive	VERB
taxlaw-13766	511	54	additional	additional	ADJ
taxlaw-13766	511	55	utility	utility	NOUN
taxlaw-13766	511	56	from	from	ADP
taxlaw-13766	511	57	public	public	ADJ
taxlaw-13766	511	58	goods	good	NOUN
taxlaw-13766	511	59	as	as	SCONJ
taxlaw-13766	511	60	opposed	oppose	VERB
taxlaw-13766	511	61	to	to	ADP
taxlaw-13766	511	62	“	"	PUNCT
taxlaw-13766	511	63	social	social	ADJ
taxlaw-13766	511	64	opportunities	opportunity	NOUN
taxlaw-13766	511	65	,	,	PUNCT
taxlaw-13766	511	66	talents	talent	NOUN
taxlaw-13766	511	67	,	,	PUNCT
taxlaw-13766	511	68	and	and	CCONJ
taxlaw-13766	511	69	hard	hard	ADJ
taxlaw-13766	511	70	work	work	NOUN
taxlaw-13766	511	71	.	.	PUNCT
taxlaw-13766	511	72	”	"	PUNCT
taxlaw-13766	512	1	i	i	PRON
taxlaw-13766	512	2	d.	d.	VERB
taxlaw-13766	512	3	at	at	ADP
taxlaw-13766	512	4	166	166	NUM
taxlaw-13766	512	5	.	.	PUNCT
taxlaw-13766	513	1	fried	fried	PROPN
taxlaw-13766	513	2	concludes	conclude	VERB
taxlaw-13766	513	3	that	that	SCONJ
taxlaw-13766	513	4	tying	tie	VERB
taxlaw-13766	513	5	taxation	taxation	NOUN
taxlaw-13766	513	6	to	to	ADP
taxlaw-13766	513	7	benefits	benefit	NOUN
taxlaw-13766	513	8	is	be	AUX
taxlaw-13766	513	9	likely	likely	ADJ
taxlaw-13766	513	10	to	to	PART
taxlaw-13766	513	11	result	result	VERB
taxlaw-13766	513	12	in	in	ADP
taxlaw-13766	513	13	a	a	DET
taxlaw-13766	513	14	regressive	regressive	ADJ
taxlaw-13766	513	15	scheme	scheme	NOUN
taxlaw-13766	513	16	.	.	PUNCT
taxlaw-13766	514	1	i	i	PRON
taxlaw-13766	514	2	d.	d.	PROPN
taxlaw-13766	514	3	still	still	ADV
taxlaw-13766	514	4	,	,	PUNCT
taxlaw-13766	514	5	avi	avi	NOUN
taxlaw-13766	514	6	-	-	PUNCT
taxlaw-13766	514	7	yonah	yonah	ADJ
taxlaw-13766	514	8	,	,	PUNCT
taxlaw-13766	514	9	citing	cite	VERB
taxlaw-13766	514	10	graetz	graetz	NOUN
taxlaw-13766	514	11	,	,	PUNCT
taxlaw-13766	514	12	articulates	articulate	VERB
taxlaw-13766	514	13	another	another	DET
taxlaw-13766	514	14	theoretical	theoretical	ADJ
taxlaw-13766	514	15	justification	justification	NOUN
taxlaw-13766	514	16	for	for	ADP
taxlaw-13766	514	17	measuring	measure	VERB
taxlaw-13766	514	18	benefits	benefit	NOUN
taxlaw-13766	514	19	proportionately	proportionately	ADV
taxlaw-13766	514	20	to	to	ADP
taxlaw-13766	514	21	income	income	NOUN
taxlaw-13766	514	22	:	:	PUNCT
taxlaw-13766	514	23	“	"	PUNCT
taxlaw-13766	514	24	[	[	X
taxlaw-13766	514	25	a]ll	a]ll	PRON
taxlaw-13766	514	26	income	income	NOUN
taxlaw-13766	514	27	-	-	PUNCT
taxlaw-13766	514	28	generating	generate	VERB
taxlaw-13766	514	29	activities	activity	NOUN
taxlaw-13766	514	30	depend	depend	VERB
taxlaw-13766	514	31	on	on	ADP
taxlaw-13766	514	32	.	.	PUNCT
taxlaw-13766	514	33	.	.	PUNCT
taxlaw-13766	515	1	.	.	PUNCT
taxlaw-13766	516	1	a	a	DET
taxlaw-13766	516	2	variety	variety	NOUN
taxlaw-13766	516	3	of	of	ADP
taxlaw-13766	516	4	services	service	NOUN
taxlaw-13766	516	5	provided	provide	VERB
taxlaw-13766	516	6	by	by	ADP
taxlaw-13766	516	7	the	the	DET
taxlaw-13766	516	8	government	government	NOUN
taxlaw-13766	516	9	,	,	PUNCT
taxlaw-13766	516	10	”	"	PUNCT
taxlaw-13766	516	11	such	such	ADJ
taxlaw-13766	516	12	that	that	SCONJ
taxlaw-13766	516	13	“	"	PUNCT
taxlaw-13766	516	14	all	all	DET
taxlaw-13766	516	15	income	income	NOUN
taxlaw-13766	516	16	-	-	PUNCT
taxlaw-13766	516	17	generating	generate	VERB
taxlaw-13766	516	18	activities	activity	NOUN
taxlaw-13766	516	19	can	can	AUX
taxlaw-13766	516	20	be	be	AUX
taxlaw-13766	516	21	conceived	conceive	VERB
taxlaw-13766	516	22	as	as	ADP
taxlaw-13766	516	23	a	a	DET
taxlaw-13766	516	24	partnership	partnership	NOUN
taxlaw-13766	516	25	between	between	ADP
taxlaw-13766	516	26	individuals	individual	NOUN
taxlaw-13766	516	27	and	and	CCONJ
taxlaw-13766	516	28	the	the	DET
taxlaw-13766	516	29	government	government	NOUN
taxlaw-13766	516	30	,	,	PUNCT
taxlaw-13766	516	31	and	and	CCONJ
taxlaw-13766	516	32	taxation	taxation	NOUN
taxlaw-13766	516	33	can	can	AUX
taxlaw-13766	516	34	be	be	AUX
taxlaw-13766	516	35	justified	justify	VERB
taxlaw-13766	516	36	as	as	SCONJ
taxlaw-13766	516	37	the	the	DET
taxlaw-13766	516	38	government	government	NOUN
taxlaw-13766	516	39	receiving	receive	VERB
taxlaw-13766	516	40	its	its	PRON
taxlaw-13766	516	41	share	share	NOUN
taxlaw-13766	516	42	of	of	ADP
taxlaw-13766	516	43	partnership	partnership	NOUN
taxlaw-13766	516	44	income”—in	income”—in	NOUN
taxlaw-13766	516	45	other	other	ADJ
taxlaw-13766	516	46	words	word	NOUN
taxlaw-13766	516	47	,	,	PUNCT
taxlaw-13766	516	48	higher	high	ADJ
taxlaw-13766	516	49	income	income	NOUN
taxlaw-13766	516	50	should	should	AUX
taxlaw-13766	516	51	be	be	AUX
taxlaw-13766	516	52	subject	subject	ADJ
taxlaw-13766	516	53	to	to	ADP
taxlaw-13766	516	54	higher	high	ADJ
taxlaw-13766	516	55	taxation	taxation	NOUN
taxlaw-13766	516	56	.	.	PUNCT
taxlaw-13766	517	1	reuven	reuven	PROPN
taxlaw-13766	517	2	s.	s.	PROPN
taxlaw-13766	517	3	avi	avi	PROPN
taxlaw-13766	517	4	-	-	PUNCT
taxlaw-13766	517	5	yonah	yonah	ADJ
taxlaw-13766	517	6	,	,	PUNCT
taxlaw-13766	517	7	why	why	SCONJ
taxlaw-13766	517	8	tax	tax	VERB
taxlaw-13766	517	9	the	the	DET
taxlaw-13766	517	10	rich	rich	ADJ
taxlaw-13766	517	11	?	?	PUNCT
taxlaw-13766	517	12	efficiency	efficiency	NOUN
taxlaw-13766	517	13	,	,	PUNCT
taxlaw-13766	517	14	equity	equity	NOUN
taxlaw-13766	517	15	,	,	PUNCT
taxlaw-13766	517	16	and	and	CCONJ
taxlaw-13766	517	17	progressive	progressive	ADJ
taxlaw-13766	517	18	taxation	taxation	NOUN
taxlaw-13766	517	19	,	,	PUNCT
taxlaw-13766	517	20	111	111	NUM
taxlaw-13766	517	21	yale	yale	PROPN
taxlaw-13766	517	22	l.j	l.j	PROPN
taxlaw-13766	517	23	.	.	PROPN
taxlaw-13766	517	24	1391	1391	NUM
taxlaw-13766	517	25	,	,	PUNCT
taxlaw-13766	517	26	1404	1404	NUM
taxlaw-13766	517	27	(	(	PUNCT
taxlaw-13766	517	28	2002	2002	NUM
taxlaw-13766	517	29	)	)	PUNCT
taxlaw-13766	517	30	.	.	PUNCT
taxlaw-13766	518	1	graetz	graetz	PROPN
taxlaw-13766	518	2	’s	’s	PART
taxlaw-13766	518	3	framing	frame	VERB
taxlaw-13766	518	4	echoes	echo	VERB
taxlaw-13766	518	5	adam	adam	PROPN
taxlaw-13766	518	6	smith	smith	PROPN
taxlaw-13766	518	7	’s	’s	PART
taxlaw-13766	518	8	arguments	argument	NOUN
taxlaw-13766	518	9	from	from	ADP
taxlaw-13766	518	10	centuries	century	NOUN
taxlaw-13766	518	11	earlier	early	ADV
taxlaw-13766	518	12	:	:	PUNCT
taxlaw-13766	518	13	much	much	ADV
taxlaw-13766	518	14	like	like	ADP
taxlaw-13766	518	15	nagel	nagel	PROPN
taxlaw-13766	518	16	and	and	CCONJ
taxlaw-13766	518	17	murphy	murphy	PROPN
taxlaw-13766	518	18	today	today	NOUN
taxlaw-13766	518	19	,	,	PUNCT
taxlaw-13766	518	20	smith	smith	PROPN
taxlaw-13766	518	21	recognized	recognize	VERB
taxlaw-13766	518	22	that	that	SCONJ
taxlaw-13766	518	23	individuals	individual	NOUN
taxlaw-13766	518	24	have	have	VERB
taxlaw-13766	518	25	the	the	DET
taxlaw-13766	518	26	capacity	capacity	NOUN
taxlaw-13766	518	27	to	to	PART
taxlaw-13766	518	28	earn	earn	VERB
taxlaw-13766	518	29	income	income	NOUN
taxlaw-13766	518	30	because	because	SCONJ
taxlaw-13766	518	31	they	they	PRON
taxlaw-13766	518	32	exist	exist	VERB
taxlaw-13766	518	33	‘	'	PUNCT
taxlaw-13766	518	34	“	"	PUNCT
taxlaw-13766	518	35	under	under	ADP
taxlaw-13766	518	36	the	the	DET
taxlaw-13766	518	37	protection	protection	NOUN
taxlaw-13766	518	38	of	of	ADP
taxlaw-13766	518	39	the	the	DET
taxlaw-13766	518	40	state	state	NOUN
taxlaw-13766	518	41	,	,	PUNCT
taxlaw-13766	518	42	”	"	PUNCT
taxlaw-13766	518	43	’	'	PUNCT
taxlaw-13766	518	44	and	and	CCONJ
taxlaw-13766	518	45	as	as	SCONJ
taxlaw-13766	518	46	such	such	DET
taxlaw-13766	518	47	a	a	DET
taxlaw-13766	518	48	proportional	proportional	ADJ
taxlaw-13766	518	49	tax	tax	NOUN
taxlaw-13766	518	50	scheme	scheme	NOUN
taxlaw-13766	518	51	is	be	AUX
taxlaw-13766	518	52	most	most	ADV
taxlaw-13766	518	53	appropriate	appropriate	ADJ
taxlaw-13766	518	54	.	.	PUNCT
taxlaw-13766	519	1	matthew	matthew	PROPN
taxlaw-13766	519	2	weinzierl	weinzierl	PROPN
taxlaw-13766	519	3	,	,	PUNCT
taxlaw-13766	519	4	revisiting	revisit	VERB
taxlaw-13766	519	5	the	the	DET
taxlaw-13766	519	6	classical	classical	ADJ
taxlaw-13766	519	7	view	view	NOUN
taxlaw-13766	519	8	of	of	ADP
taxlaw-13766	519	9	benefit	benefit	NOUN
taxlaw-13766	519	10	-	-	PUNCT
taxlaw-13766	519	11	based	base	VERB
taxlaw-13766	519	12	taxation	taxation	NOUN
taxlaw-13766	519	13	2	2	NUM
taxlaw-13766	519	14	2025	2025	NUM
taxlaw-13766	519	15	]	]	PUNCT
taxlaw-13766	519	16	the	the	DET
taxlaw-13766	519	17	tax	tax	NOUN
taxlaw-13766	519	18	redistribution	redistribution	NOUN
taxlaw-13766	519	19	gap	gap	NOUN
taxlaw-13766	519	20	109	109	NUM
taxlaw-13766	519	21	they	they	PRON
taxlaw-13766	519	22	receive	receive	VERB
taxlaw-13766	519	23	from	from	ADP
taxlaw-13766	519	24	public	public	ADJ
taxlaw-13766	519	25	goods	good	NOUN
taxlaw-13766	519	26	)	)	PUNCT
taxlaw-13766	519	27	will	will	AUX
taxlaw-13766	519	28	be	be	AUX
taxlaw-13766	519	29	lower	low	ADJ
taxlaw-13766	519	30	than	than	ADP
taxlaw-13766	519	31	either	either	CCONJ
taxlaw-13766	519	32	our	our	PRON
taxlaw-13766	519	33	tax	tax	NOUN
taxlaw-13766	519	34	system	system	NOUN
taxlaw-13766	519	35	as	as	SCONJ
taxlaw-13766	519	36	written	write	VERB
taxlaw-13766	519	37	or	or	CCONJ
taxlaw-13766	519	38	as	as	SCONJ
taxlaw-13766	519	39	implemented	implement	VERB
taxlaw-13766	519	40	.	.	PUNCT
taxlaw-13766	520	1	whether	whether	SCONJ
taxlaw-13766	520	2	a	a	DET
taxlaw-13766	520	3	proportional	proportional	ADJ
taxlaw-13766	520	4	or	or	CCONJ
taxlaw-13766	520	5	regressive	regressive	ADJ
taxlaw-13766	520	6	scheme	scheme	NOUN
taxlaw-13766	520	7	best	good	ADJ
taxlaw-13766	520	8	approximates	approximate	VERB
taxlaw-13766	520	9	benefits	benefit	NOUN
taxlaw-13766	520	10	from	from	ADP
taxlaw-13766	520	11	public	public	ADJ
taxlaw-13766	520	12	goods	good	NOUN
taxlaw-13766	520	13	,	,	PUNCT
taxlaw-13766	520	14	the	the	DET
taxlaw-13766	520	15	baseline	baseline	NOUN
taxlaw-13766	520	16	will	will	AUX
taxlaw-13766	520	17	cancel	cancel	VERB
taxlaw-13766	520	18	out	out	ADP
taxlaw-13766	520	19	when	when	SCONJ
taxlaw-13766	520	20	we	we	PRON
taxlaw-13766	520	21	calculate	calculate	VERB
taxlaw-13766	520	22	the	the	DET
taxlaw-13766	520	23	tax	tax	NOUN
taxlaw-13766	520	24	redistribution	redistribution	NOUN
taxlaw-13766	520	25	gap	gap	NOUN
taxlaw-13766	520	26	:	:	PUNCT
taxlaw-13766	520	27	that	that	PRON
taxlaw-13766	520	28	is	be	AUX
taxlaw-13766	520	29	,	,	PUNCT
taxlaw-13766	520	30	if	if	SCONJ
taxlaw-13766	520	31	total	total	ADJ
taxlaw-13766	520	32	potential	potential	ADJ
taxlaw-13766	520	33	redistribution	redistribution	NOUN
taxlaw-13766	520	34	equals	equal	VERB
taxlaw-13766	520	35	the	the	DET
taxlaw-13766	520	36	space	space	NOUN
taxlaw-13766	520	37	between	between	ADP
taxlaw-13766	520	38	the	the	DET
taxlaw-13766	520	39	total	total	ADJ
taxlaw-13766	520	40	tax	tax	NOUN
taxlaw-13766	520	41	burden	burden	NOUN
taxlaw-13766	520	42	under	under	ADP
taxlaw-13766	520	43	our	our	PRON
taxlaw-13766	520	44	tax	tax	NOUN
taxlaw-13766	520	45	system	system	NOUN
taxlaw-13766	520	46	as	as	SCONJ
taxlaw-13766	520	47	written	write	VERB
taxlaw-13766	520	48	and	and	CCONJ
taxlaw-13766	520	49	a	a	DET
taxlaw-13766	520	50	total	total	ADJ
taxlaw-13766	520	51	benefits	benefit	NOUN
taxlaw-13766	520	52	from	from	ADP
taxlaw-13766	520	53	public	public	ADJ
taxlaw-13766	520	54	goods	good	NOUN
taxlaw-13766	520	55	according	accord	VERB
taxlaw-13766	520	56	to	to	ADP
taxlaw-13766	520	57	a	a	DET
taxlaw-13766	520	58	redistributive	redistributive	ADJ
taxlaw-13766	520	59	baseline	baseline	NOUN
taxlaw-13766	520	60	(	(	PUNCT
taxlaw-13766	520	61	pr	pr	NOUN
taxlaw-13766	520	62	=	=	SYM
taxlaw-13766	520	63	tw	tw	NOUN
taxlaw-13766	520	64	–	–	PUNCT
taxlaw-13766	520	65	rb	rb	NOUN
taxlaw-13766	520	66	)	)	PUNCT
taxlaw-13766	520	67	,	,	PUNCT
taxlaw-13766	520	68	and	and	CCONJ
taxlaw-13766	520	69	actual	actual	ADJ
taxlaw-13766	520	70	redistribution	redistribution	NOUN
taxlaw-13766	520	71	equals	equal	VERB
taxlaw-13766	520	72	the	the	DET
taxlaw-13766	520	73	space	space	NOUN
taxlaw-13766	520	74	between	between	ADP
taxlaw-13766	520	75	the	the	DET
taxlaw-13766	520	76	actual	actual	ADJ
taxlaw-13766	520	77	tax	tax	NOUN
taxlaw-13766	520	78	burden	burden	NOUN
taxlaw-13766	520	79	and	and	CCONJ
taxlaw-13766	520	80	a	a	DET
taxlaw-13766	520	81	redistributive	redistributive	ADJ
taxlaw-13766	520	82	baseline	baseline	NOUN
taxlaw-13766	520	83	(	(	PUNCT
taxlaw-13766	520	84	ar=	ar=	NOUN
taxlaw-13766	520	85	ti	ti	NOUN
taxlaw-13766	520	86	–	–	PUNCT
taxlaw-13766	520	87	rb	rb	NOUN
taxlaw-13766	520	88	)	)	PUNCT
taxlaw-13766	520	89	,	,	PUNCT
taxlaw-13766	520	90	then	then	ADV
taxlaw-13766	520	91	the	the	DET
taxlaw-13766	520	92	tax	tax	NOUN
taxlaw-13766	520	93	redistribution	redistribution	NOUN
taxlaw-13766	520	94	gap	gap	NOUN
taxlaw-13766	520	95	—	—	PUNCT
taxlaw-13766	520	96	the	the	DET
taxlaw-13766	520	97	space	space	NOUN
taxlaw-13766	520	98	between	between	ADP
taxlaw-13766	520	99	total	total	ADJ
taxlaw-13766	520	100	potential	potential	ADJ
taxlaw-13766	520	101	redistribution	redistribution	NOUN
taxlaw-13766	520	102	and	and	CCONJ
taxlaw-13766	520	103	actual	actual	ADJ
taxlaw-13766	520	104	redistribution	redistribution	NOUN
taxlaw-13766	520	105	—	—	PUNCT
taxlaw-13766	520	106	equals	equal	VERB
taxlaw-13766	520	107	the	the	DET
taxlaw-13766	520	108	space	space	NOUN
taxlaw-13766	520	109	between	between	ADP
taxlaw-13766	520	110	our	our	PRON
taxlaw-13766	520	111	tax	tax	NOUN
taxlaw-13766	520	112	system	system	NOUN
taxlaw-13766	520	113	as	as	SCONJ
taxlaw-13766	520	114	written	write	VERB
taxlaw-13766	520	115	and	and	CCONJ
taxlaw-13766	520	116	our	our	PRON
taxlaw-13766	520	117	tax	tax	NOUN
taxlaw-13766	520	118	system	system	NOUN
taxlaw-13766	520	119	as	as	SCONJ
taxlaw-13766	520	120	implemented	implement	VERB
taxlaw-13766	520	121	(	(	PUNCT
taxlaw-13766	520	122	rg	rg	NOUN
taxlaw-13766	520	123	=	=	PUNCT
taxlaw-13766	520	124	pr	pr	X
taxlaw-13766	520	125	–	–	PUNCT
taxlaw-13766	520	126	ar	ar	NOUN
taxlaw-13766	520	127	=	=	SYM
taxlaw-13766	520	128	(	(	PUNCT
taxlaw-13766	520	129	tw	tw	INTJ
taxlaw-13766	520	130	–	–	PUNCT
taxlaw-13766	520	131	rb	rb	NOUN
taxlaw-13766	520	132	)	)	PUNCT
taxlaw-13766	520	133	–	–	PUNCT
taxlaw-13766	520	134	(	(	PUNCT
taxlaw-13766	520	135	ti	ti	X
taxlaw-13766	520	136	–	–	PUNCT
taxlaw-13766	520	137	rb	rb	NOUN
taxlaw-13766	520	138	)	)	PUNCT
taxlaw-13766	520	139	=	=	SYM
taxlaw-13766	520	140	tw	tw	NOUN
taxlaw-13766	520	141	–	–	PUNCT
taxlaw-13766	520	142	ti	ti	NOUN
taxlaw-13766	520	143	)	)	PUNCT
taxlaw-13766	520	144	.	.	PUNCT
taxlaw-13766	521	1	b.	b.	PROPN
taxlaw-13766	521	2	defining	define	VERB
taxlaw-13766	521	3	redistributive	redistributive	ADJ
taxlaw-13766	521	4	taxation	taxation	NOUN
taxlaw-13766	521	5	according	accord	VERB
taxlaw-13766	521	6	to	to	ADP
taxlaw-13766	521	7	our	our	PRON
taxlaw-13766	521	8	working	working	NOUN
taxlaw-13766	521	9	definition	definition	NOUN
taxlaw-13766	521	10	,	,	PUNCT
taxlaw-13766	521	11	redistribution	redistribution	NOUN
taxlaw-13766	521	12	occurs	occur	VERB
taxlaw-13766	521	13	when	when	SCONJ
taxlaw-13766	521	14	an	an	DET
taxlaw-13766	521	15	individual	individual	NOUN
taxlaw-13766	521	16	’s	’s	PART
taxlaw-13766	521	17	tax	tax	NOUN
taxlaw-13766	521	18	burden	burden	NOUN
taxlaw-13766	521	19	varies	vary	VERB
taxlaw-13766	521	20	from	from	ADP
taxlaw-13766	521	21	the	the	DET
taxlaw-13766	521	22	redistributive	redistributive	ADJ
taxlaw-13766	521	23	baseline	baseline	NOUN
taxlaw-13766	521	24	of	of	ADP
taxlaw-13766	521	25	benefits	benefit	NOUN
taxlaw-13766	521	26	they	they	PRON
taxlaw-13766	521	27	receive	receive	VERB
taxlaw-13766	521	28	from	from	ADP
taxlaw-13766	521	29	public	public	ADJ
taxlaw-13766	521	30	goods	good	NOUN
taxlaw-13766	521	31	.	.	PUNCT
taxlaw-13766	522	1	despite	despite	SCONJ
taxlaw-13766	522	2	the	the	DET
taxlaw-13766	522	3	multiplicity	multiplicity	NOUN
taxlaw-13766	522	4	of	of	ADP
taxlaw-13766	522	5	tax	tax	NOUN
taxlaw-13766	522	6	provisions	provision	NOUN
taxlaw-13766	522	7	,	,	PUNCT
taxlaw-13766	522	8	only	only	ADV
taxlaw-13766	522	9	two	two	NUM
taxlaw-13766	522	10	redistributive	redistributive	ADJ
taxlaw-13766	522	11	mechanisms	mechanism	NOUN
taxlaw-13766	522	12	exist	exist	VERB
taxlaw-13766	522	13	:	:	PUNCT
taxlaw-13766	522	14	first	first	ADV
taxlaw-13766	522	15	,	,	PUNCT
taxlaw-13766	522	16	provisions	provision	NOUN
taxlaw-13766	522	17	that	that	PRON
taxlaw-13766	522	18	directly	directly	ADV
taxlaw-13766	522	19	transfer	transfer	VERB
taxlaw-13766	522	20	money	money	NOUN
taxlaw-13766	522	21	to	to	ADP
taxlaw-13766	522	22	the	the	DET
taxlaw-13766	522	23	poor	poor	ADJ
taxlaw-13766	522	24	via	via	ADP
taxlaw-13766	522	25	taxation	taxation	NOUN
taxlaw-13766	522	26	(	(	PUNCT
taxlaw-13766	522	27	“	"	PUNCT
taxlaw-13766	522	28	direct	direct	VERB
taxlaw-13766	522	29	transfers”151	transfers”151	NOUN
taxlaw-13766	522	30	)	)	PUNCT
taxlaw-13766	522	31	,	,	PUNCT
taxlaw-13766	522	32	and	and	CCONJ
taxlaw-13766	522	33	second	second	ADJ
taxlaw-13766	522	34	,	,	PUNCT
taxlaw-13766	522	35	provisions	provision	NOUN
taxlaw-13766	522	36	that	that	PRON
taxlaw-13766	522	37	shift	shift	VERB
taxlaw-13766	522	38	the	the	DET
taxlaw-13766	522	39	relative	relative	ADJ
taxlaw-13766	522	40	burden	burden	NOUN
taxlaw-13766	522	41	of	of	ADP
taxlaw-13766	522	42	funding	fund	VERB
taxlaw-13766	522	43	public	public	ADJ
taxlaw-13766	522	44	goods	good	NOUN
taxlaw-13766	522	45	away	away	ADV
taxlaw-13766	522	46	from	from	ADP
taxlaw-13766	522	47	a	a	DET
taxlaw-13766	522	48	redistributive	redistributive	ADJ
taxlaw-13766	522	49	baseline	baseline	NOUN
taxlaw-13766	522	50	(	(	PUNCT
taxlaw-13766	522	51	“	"	PUNCT
taxlaw-13766	522	52	differential	differential	ADJ
taxlaw-13766	522	53	contributions”152	contributions”152	NOUN
taxlaw-13766	522	54	)	)	PUNCT
taxlaw-13766	522	55	.	.	PUNCT
taxlaw-13766	523	1	1	1	X
taxlaw-13766	523	2	.	.	X
taxlaw-13766	523	3	direct	direct	ADJ
taxlaw-13766	523	4	transfers	transfer	NOUN
taxlaw-13766	523	5	direct	direct	ADJ
taxlaw-13766	523	6	transfers	transfer	NOUN
taxlaw-13766	523	7	are	be	AUX
taxlaw-13766	523	8	the	the	DET
taxlaw-13766	523	9	simpler	simple	ADJ
taxlaw-13766	523	10	of	of	ADP
taxlaw-13766	523	11	the	the	DET
taxlaw-13766	523	12	two	two	NUM
taxlaw-13766	523	13	in	in	ADP
taxlaw-13766	523	14	that	that	SCONJ
taxlaw-13766	523	15	they	they	PRON
taxlaw-13766	523	16	are	be	AUX
taxlaw-13766	523	17	easier	easy	ADJ
taxlaw-13766	523	18	to	to	PART
taxlaw-13766	523	19	observe	observe	VERB
taxlaw-13766	523	20	and	and	CCONJ
taxlaw-13766	523	21	measure	measure	VERB
taxlaw-13766	523	22	.	.	PUNCT
taxlaw-13766	524	1	they	they	PRON
taxlaw-13766	524	2	occur	occur	VERB
taxlaw-13766	524	3	when	when	SCONJ
taxlaw-13766	524	4	a	a	DET
taxlaw-13766	524	5	taxpayer	taxpayer	NOUN
taxlaw-13766	524	6	ends	end	VERB
taxlaw-13766	524	7	up	up	ADP
taxlaw-13766	524	8	with	with	ADP
taxlaw-13766	524	9	a	a	DET
taxlaw-13766	524	10	negative	negative	ADJ
taxlaw-13766	524	11	effective	effective	ADJ
taxlaw-13766	524	12	tax	tax	NOUN
taxlaw-13766	524	13	rate	rate	NOUN
taxlaw-13766	524	14	—	—	PUNCT
taxlaw-13766	524	15	that	that	ADV
taxlaw-13766	524	16	is	be	AUX
taxlaw-13766	524	17	,	,	PUNCT
taxlaw-13766	524	18	when	when	SCONJ
taxlaw-13766	524	19	an	an	DET
taxlaw-13766	524	20	individual	individual	ADJ
taxlaw-13766	524	21	taxpayer	taxpayer	NOUN
taxlaw-13766	524	22	receives	receive	VERB
taxlaw-13766	524	23	more	more	ADJ
taxlaw-13766	524	24	money	money	NOUN
taxlaw-13766	524	25	from	from	ADP
taxlaw-13766	524	26	the	the	DET
taxlaw-13766	524	27	government	government	NOUN
taxlaw-13766	524	28	than	than	SCONJ
taxlaw-13766	524	29	they	they	PRON
taxlaw-13766	524	30	pay	pay	VERB
taxlaw-13766	524	31	in	in	ADP
taxlaw-13766	524	32	taxes	taxis	NOUN
taxlaw-13766	524	33	such	such	ADJ
taxlaw-13766	524	34	that	that	SCONJ
taxlaw-13766	524	35	the	the	DET
taxlaw-13766	524	36	tax	tax	NOUN
taxlaw-13766	524	37	transaction	transaction	NOUN
taxlaw-13766	524	38	between	between	ADP
taxlaw-13766	524	39	the	the	DET
taxlaw-13766	524	40	taxpayer	taxpayer	NOUN
taxlaw-13766	524	41	and	and	CCONJ
taxlaw-13766	524	42	the	the	DET
taxlaw-13766	524	43	government	government	NOUN
taxlaw-13766	524	44	flows	flow	VERB
taxlaw-13766	524	45	in	in	ADP
taxlaw-13766	524	46	the	the	DET
taxlaw-13766	524	47	opposite	opposite	ADJ
taxlaw-13766	524	48	direction	direction	NOUN
taxlaw-13766	524	49	than	than	ADP
taxlaw-13766	524	50	usual	usual	ADJ
taxlaw-13766	524	51	.	.	PUNCT
taxlaw-13766	525	1	also	also	ADV
taxlaw-13766	525	2	referred	refer	VERB
taxlaw-13766	525	3	to	to	ADP
taxlaw-13766	525	4	as	as	ADP
taxlaw-13766	525	5	“	"	PUNCT
taxlaw-13766	525	6	pure	pure	ADJ
taxlaw-13766	525	7	resource	resource	NOUN
taxlaw-13766	525	8	distribution	distribution	NOUN
taxlaw-13766	525	9	,	,	PUNCT
taxlaw-13766	525	10	”	"	PUNCT
taxlaw-13766	525	11	direct	direct	ADJ
taxlaw-13766	525	12	transfers	transfer	NOUN
taxlaw-13766	525	13	can	can	AUX
taxlaw-13766	525	14	“	"	PUNCT
taxlaw-13766	525	15	be	be	AUX
taxlaw-13766	525	16	implemented	implement	VERB
taxlaw-13766	525	17	by	by	ADP
taxlaw-13766	525	18	a	a	DET
taxlaw-13766	525	19	substantial	substantial	ADJ
taxlaw-13766	525	20	personal	personal	ADJ
taxlaw-13766	525	21	tax	tax	NOUN
taxlaw-13766	525	22	exemption	exemption	NOUN
taxlaw-13766	525	23	,	,	PUNCT
taxlaw-13766	525	24	by	by	ADP
taxlaw-13766	525	25	a	a	DET
taxlaw-13766	525	26	negative	negative	ADJ
taxlaw-13766	525	27	income	income	NOUN
taxlaw-13766	525	28	tax	tax	NOUN
taxlaw-13766	525	29	(	(	PUNCT
taxlaw-13766	525	30	or	or	CCONJ
taxlaw-13766	525	31	earned	earn	VERB
taxlaw-13766	525	32	income	income	NOUN
taxlaw-13766	525	33	tax	tax	NOUN
taxlaw-13766	525	34	credit	credit	NOUN
taxlaw-13766	525	35	)	)	PUNCT
taxlaw-13766	525	36	,	,	PUNCT
taxlaw-13766	525	37	by	by	ADP
taxlaw-13766	525	38	wage	wage	NOUN
taxlaw-13766	525	39	subsidies	subsidy	NOUN
taxlaw-13766	525	40	,	,	PUNCT
taxlaw-13766	525	41	by	by	ADP
taxlaw-13766	525	42	family	family	NOUN
taxlaw-13766	525	43	allowances	allowance	NOUN
taxlaw-13766	525	44	,	,	PUNCT
taxlaw-13766	525	45	or	or	CCONJ
taxlaw-13766	525	46	by	by	ADP
taxlaw-13766	525	47	a	a	DET
taxlaw-13766	525	48	sizable	sizable	ADJ
taxlaw-13766	525	49	demogrant	demogrant	NOUN
taxlaw-13766	525	50	.	.	PUNCT
taxlaw-13766	525	51	”153	”153	PUNCT
taxlaw-13766	526	1	while	while	SCONJ
taxlaw-13766	526	2	much	much	ADV
taxlaw-13766	526	3	(	(	PUNCT
taxlaw-13766	526	4	though	though	SCONJ
taxlaw-13766	526	5	not	not	PART
taxlaw-13766	526	6	most	most	ADJ
taxlaw-13766	526	7	)	)	PUNCT
taxlaw-13766	526	8	of	of	ADP
taxlaw-13766	526	9	the	the	DET
taxlaw-13766	526	10	federal	federal	ADJ
taxlaw-13766	526	11	tax	tax	NOUN
taxlaw-13766	526	12	code	code	NOUN
taxlaw-13766	526	13	has	have	VERB
taxlaw-13766	526	14	an	an	DET
taxlaw-13766	526	15	anti	anti	ADJ
taxlaw-13766	526	16	-	-	ADJ
taxlaw-13766	526	17	poverty	poverty	ADJ
taxlaw-13766	526	18	focus	focus	NOUN
taxlaw-13766	526	19	,	,	PUNCT
taxlaw-13766	526	20	most	most	ADJ
taxlaw-13766	526	21	anti	anti	ADJ
taxlaw-13766	526	22	-	-	ADJ
taxlaw-13766	526	23	poverty	poverty	ADJ
taxlaw-13766	526	24	tax	tax	NOUN
taxlaw-13766	526	25	provisions	provision	NOUN
taxlaw-13766	526	26	do	do	AUX
taxlaw-13766	526	27	not	not	PART
taxlaw-13766	526	28	replicate	replicate	VERB
taxlaw-13766	526	29	the	the	DET
taxlaw-13766	526	30	function	function	NOUN
taxlaw-13766	526	31	of	of	ADP
taxlaw-13766	526	32	a	a	DET
taxlaw-13766	526	33	direct	direct	ADJ
taxlaw-13766	526	34	transfer.154	transfer.154	NOUN
taxlaw-13766	526	35	the	the	DET
taxlaw-13766	526	36	only	only	ADJ
taxlaw-13766	526	37	mechanism	mechanism	NOUN
taxlaw-13766	526	38	through	through	ADP
taxlaw-13766	526	39	which	which	PRON
taxlaw-13766	526	40	the	the	DET
taxlaw-13766	526	41	current	current	ADJ
taxlaw-13766	526	42	tax	tax	NOUN
taxlaw-13766	526	43	code	code	NOUN
taxlaw-13766	526	44	achieves	achieve	VERB
taxlaw-13766	526	45	an	an	DET
taxlaw-13766	526	46	actual	actual	ADJ
taxlaw-13766	526	47	cash	cash	NOUN
taxlaw-13766	526	48	transfer	transfer	NOUN
taxlaw-13766	526	49	is	be	AUX
taxlaw-13766	526	50	a	a	DET
taxlaw-13766	526	51	refundable	refundable	ADJ
taxlaw-13766	526	52	credit	credit	NOUN
taxlaw-13766	526	53	—	—	PUNCT
taxlaw-13766	526	54	defined	define	VERB
taxlaw-13766	526	55	in	in	ADP
taxlaw-13766	526	56	lay	lay	ADJ
taxlaw-13766	526	57	terms	term	NOUN
taxlaw-13766	526	58	by	by	ADP
taxlaw-13766	526	59	the	the	DET
taxlaw-13766	526	60	irs	irs	PROPN
taxlaw-13766	526	61	as	as	ADP
taxlaw-13766	526	62	“	"	PUNCT
taxlaw-13766	526	63	a	a	DET
taxlaw-13766	526	64	credit	credit	NOUN
taxlaw-13766	526	65	you	you	PRON
taxlaw-13766	526	66	can	can	AUX
taxlaw-13766	526	67	get	get	VERB
taxlaw-13766	526	68	as	as	ADP
taxlaw-13766	526	69	a	a	DET
taxlaw-13766	526	70	refund	refund	NOUN
taxlaw-13766	526	71	even	even	ADV
taxlaw-13766	526	72	if	if	SCONJ
taxlaw-13766	526	73	you	you	PRON
taxlaw-13766	526	74	do	do	AUX
taxlaw-13766	526	75	n't	not	PART
taxlaw-13766	526	76	owe	owe	VERB
taxlaw-13766	526	77	any	any	DET
taxlaw-13766	526	78	tax	tax	NOUN
taxlaw-13766	526	79	.	.	PUNCT
taxlaw-13766	526	80	”155	”155	PUNCT
taxlaw-13766	527	1	(	(	PUNCT
taxlaw-13766	527	2	nat’l	nat’l	NUM
taxlaw-13766	527	3	bureau	bureau	PROPN
taxlaw-13766	527	4	of	of	ADP
taxlaw-13766	527	5	econ	econ	PROPN
taxlaw-13766	527	6	.	.	PUNCT
taxlaw-13766	528	1	rsch	rsch	PROPN
taxlaw-13766	528	2	.	.	PUNCT
taxlaw-13766	528	3	,	,	PUNCT
taxlaw-13766	528	4	working	work	VERB
taxlaw-13766	528	5	paper	paper	NOUN
taxlaw-13766	528	6	no	no	NOUN
taxlaw-13766	528	7	.	.	PROPN
taxlaw-13766	528	8	20735	20735	NUM
taxlaw-13766	528	9	,	,	PUNCT
taxlaw-13766	528	10	2014	2014	NUM
taxlaw-13766	528	11	)	)	PUNCT
taxlaw-13766	528	12	.	.	PUNCT
taxlaw-13766	529	1	i	i	PRON
taxlaw-13766	529	2	plan	plan	VERB
taxlaw-13766	529	3	to	to	PART
taxlaw-13766	529	4	revisit	revisit	VERB
taxlaw-13766	529	5	the	the	DET
taxlaw-13766	529	6	question	question	NOUN
taxlaw-13766	529	7	of	of	ADP
taxlaw-13766	529	8	redistributive	redistributive	ADJ
taxlaw-13766	529	9	baselines	baseline	NOUN
taxlaw-13766	529	10	in	in	ADP
taxlaw-13766	529	11	future	future	ADJ
taxlaw-13766	529	12	work	work	NOUN
taxlaw-13766	529	13	.	.	PUNCT
taxlaw-13766	530	1	151	151	NUM
taxlaw-13766	530	2	murphy	murphy	PROPN
taxlaw-13766	530	3	&	&	CCONJ
taxlaw-13766	530	4	nagel	nagel	PROPN
taxlaw-13766	530	5	,	,	PUNCT
taxlaw-13766	530	6	supra	supra	PROPN
taxlaw-13766	530	7	note	note	PROPN
taxlaw-13766	530	8	76	76	NUM
taxlaw-13766	530	9	,	,	PUNCT
taxlaw-13766	530	10	at	at	ADP
taxlaw-13766	530	11	89	89	NUM
taxlaw-13766	530	12	.	.	PUNCT
taxlaw-13766	530	13	152	152	NUM
taxlaw-13766	531	1	i	i	PRON
taxlaw-13766	531	2	d.	d.	PROPN
taxlaw-13766	531	3	153	153	NUM
taxlaw-13766	532	1	i	i	PRON
taxlaw-13766	532	2	d.	d.	PROPN
taxlaw-13766	532	3	at	at	ADP
taxlaw-13766	532	4	92	92	NUM
taxlaw-13766	532	5	.	.	PUNCT
taxlaw-13766	532	6	154	154	NUM
taxlaw-13766	532	7	in	in	ADP
taxlaw-13766	532	8	2014	2014	NUM
taxlaw-13766	532	9	,	,	PUNCT
taxlaw-13766	532	10	susannah	susannah	PROPN
taxlaw-13766	532	11	camic	camic	PROPN
taxlaw-13766	532	12	tahk	tahk	PROPN
taxlaw-13766	532	13	catalogued	catalogue	VERB
taxlaw-13766	532	14	the	the	DET
taxlaw-13766	532	15	extensive	extensive	ADJ
taxlaw-13766	532	16	number	number	NOUN
taxlaw-13766	532	17	of	of	ADP
taxlaw-13766	532	18	tax	tax	NOUN
taxlaw-13766	532	19	provisions	provision	NOUN
taxlaw-13766	532	20	that	that	PRON
taxlaw-13766	532	21	have	have	AUX
taxlaw-13766	532	22	been	be	AUX
taxlaw-13766	532	23	passed	pass	VERB
taxlaw-13766	532	24	since	since	SCONJ
taxlaw-13766	532	25	the	the	DET
taxlaw-13766	532	26	1990s	1990	NOUN
taxlaw-13766	532	27	with	with	ADP
taxlaw-13766	532	28	the	the	DET
taxlaw-13766	532	29	goal	goal	NOUN
taxlaw-13766	532	30	of	of	ADP
taxlaw-13766	532	31	alleviating	alleviate	VERB
taxlaw-13766	532	32	poverty	poverty	NOUN
taxlaw-13766	532	33	.	.	PUNCT
taxlaw-13766	533	1	susannah	susannah	PROPN
taxlaw-13766	533	2	camic	camic	PROPN
taxlaw-13766	533	3	tahk	tahk	PROPN
taxlaw-13766	533	4	,	,	PUNCT
taxlaw-13766	533	5	the	the	DET
taxlaw-13766	533	6	tax	tax	NOUN
taxlaw-13766	533	7	war	war	NOUN
taxlaw-13766	533	8	on	on	ADP
taxlaw-13766	533	9	poverty	poverty	NOUN
taxlaw-13766	533	10	,	,	PUNCT
taxlaw-13766	533	11	56	56	NUM
taxlaw-13766	533	12	ariz	ariz	NOUN
taxlaw-13766	533	13	.	.	PUNCT
taxlaw-13766	534	1	l.	l.	PROPN
taxlaw-13766	534	2	rev	rev	PROPN
taxlaw-13766	534	3	.	.	PROPN
taxlaw-13766	535	1	791	791	NUM
taxlaw-13766	535	2	(	(	PUNCT
taxlaw-13766	535	3	2014	2014	NUM
taxlaw-13766	535	4	)	)	PUNCT
taxlaw-13766	535	5	.	.	PUNCT
taxlaw-13766	536	1	155	155	NUM
taxlaw-13766	536	2	refundable	refundable	ADJ
taxlaw-13766	536	3	tax	tax	NOUN
taxlaw-13766	536	4	credits	credit	NOUN
taxlaw-13766	536	5	,	,	PUNCT
taxlaw-13766	536	6	i.r.s	i.r.s	NOUN
taxlaw-13766	536	7	.	.	PUNCT
taxlaw-13766	537	1	(	(	PUNCT
taxlaw-13766	537	2	jan	jan	PROPN
taxlaw-13766	537	3	.	.	PROPN
taxlaw-13766	537	4	17	17	NUM
taxlaw-13766	537	5	,	,	PUNCT
taxlaw-13766	537	6	2025	2025	NUM
taxlaw-13766	537	7	)	)	PUNCT
taxlaw-13766	537	8	,	,	PUNCT
taxlaw-13766	537	9	https://www.irs.gov/creditsdeductions/individuals/refundable-tax-credits	https://www.irs.gov/creditsdeductions/individuals/refundable-tax-credit	VERB
taxlaw-13766	538	1	[	[	X
taxlaw-13766	538	2	https://perma.cc/y4y6-hmhc	https://perma.cc/y4y6-hmhc	NOUN
taxlaw-13766	538	3	]	]	PUNCT
taxlaw-13766	538	4	.	.	PUNCT
taxlaw-13766	539	1	110	110	NUM
taxlaw-13766	539	2	columbia	columbia	PROPN
taxlaw-13766	539	3	journal	journal	PROPN
taxlaw-13766	539	4	of	of	ADP
taxlaw-13766	539	5	tax	tax	NOUN
taxlaw-13766	539	6	law	law	NOUN
taxlaw-13766	539	7	[	[	X
taxlaw-13766	539	8	vol	vol	NOUN
taxlaw-13766	539	9	.	.	PUNCT
taxlaw-13766	540	1	16:2	16:2	NUM
taxlaw-13766	540	2	our	our	PRON
taxlaw-13766	540	3	tax	tax	NOUN
taxlaw-13766	540	4	code	code	NOUN
taxlaw-13766	540	5	deploys	deploy	VERB
taxlaw-13766	540	6	four	four	NUM
taxlaw-13766	540	7	refundable	refundable	ADJ
taxlaw-13766	540	8	tax	tax	NOUN
taxlaw-13766	540	9	credits	credit	NOUN
taxlaw-13766	540	10	that	that	PRON
taxlaw-13766	540	11	work	work	VERB
taxlaw-13766	540	12	as	as	ADP
taxlaw-13766	540	13	cash	cash	NOUN
taxlaw-13766	540	14	transfers	transfer	NOUN
taxlaw-13766	540	15	to	to	ADP
taxlaw-13766	540	16	different	different	ADJ
taxlaw-13766	540	17	degrees	degree	NOUN
taxlaw-13766	540	18	:	:	PUNCT
taxlaw-13766	540	19	the	the	DET
taxlaw-13766	540	20	earned	earn	VERB
taxlaw-13766	540	21	income	income	NOUN
taxlaw-13766	540	22	tax	tax	NOUN
taxlaw-13766	540	23	credit	credit	NOUN
taxlaw-13766	540	24	,	,	PUNCT
taxlaw-13766	540	25	the	the	DET
taxlaw-13766	540	26	child	child	NOUN
taxlaw-13766	540	27	tax	tax	NOUN
taxlaw-13766	540	28	credit	credit	NOUN
taxlaw-13766	540	29	,	,	PUNCT
taxlaw-13766	540	30	the	the	DET
taxlaw-13766	540	31	premium	premium	ADJ
taxlaw-13766	540	32	tax	tax	NOUN
taxlaw-13766	540	33	credit	credit	NOUN
taxlaw-13766	540	34	,	,	PUNCT
taxlaw-13766	540	35	and	and	CCONJ
taxlaw-13766	540	36	the	the	DET
taxlaw-13766	540	37	american	american	ADJ
taxlaw-13766	540	38	opportunity	opportunity	NOUN
taxlaw-13766	540	39	tax	tax	NOUN
taxlaw-13766	540	40	credit	credit	NOUN
taxlaw-13766	540	41	.	.	PUNCT
taxlaw-13766	541	1	as	as	SCONJ
taxlaw-13766	541	2	tahk	tahk	PROPN
taxlaw-13766	541	3	explains	explain	VERB
taxlaw-13766	541	4	,	,	PUNCT
taxlaw-13766	541	5	“	"	PUNCT
taxlaw-13766	541	6	[	[	X
taxlaw-13766	541	7	t]he	t]he	ADV
taxlaw-13766	541	8	eitc	eitc	NOUN
taxlaw-13766	541	9	provides	provide	VERB
taxlaw-13766	541	10	a	a	DET
taxlaw-13766	541	11	cash	cash	NOUN
taxlaw-13766	541	12	subsidy	subsidy	NOUN
taxlaw-13766	541	13	to	to	ADP
taxlaw-13766	541	14	low	low	ADJ
taxlaw-13766	541	15	-	-	PUNCT
taxlaw-13766	541	16	income	income	NOUN
taxlaw-13766	541	17	families	family	NOUN
taxlaw-13766	541	18	in	in	ADP
taxlaw-13766	541	19	proportion	proportion	NOUN
taxlaw-13766	541	20	to	to	ADP
taxlaw-13766	541	21	their	their	PRON
taxlaw-13766	541	22	earned	earn	VERB
taxlaw-13766	541	23	income	income	NOUN
taxlaw-13766	541	24	up	up	ADP
taxlaw-13766	541	25	to	to	ADP
taxlaw-13766	541	26	a	a	DET
taxlaw-13766	541	27	certain	certain	ADJ
taxlaw-13766	541	28	limit	limit	NOUN
taxlaw-13766	541	29	,	,	PUNCT
taxlaw-13766	541	30	above	above	ADP
taxlaw-13766	541	31	which	which	PRON
taxlaw-13766	541	32	the	the	DET
taxlaw-13766	541	33	credit	credit	NOUN
taxlaw-13766	541	34	phases	phase	VERB
taxlaw-13766	541	35	out	out	ADP
taxlaw-13766	541	36	.	.	PUNCT
taxlaw-13766	541	37	”156	”156	NUM
taxlaw-13766	541	38	today	today	NOUN
taxlaw-13766	541	39	,	,	PUNCT
taxlaw-13766	541	40	the	the	DET
taxlaw-13766	541	41	eitc	eitc	NOUN
taxlaw-13766	541	42	represents	represent	VERB
taxlaw-13766	541	43	the	the	DET
taxlaw-13766	541	44	seventh	seventh	ADV
taxlaw-13766	541	45	-	-	PUNCT
taxlaw-13766	541	46	largest	large	ADJ
taxlaw-13766	541	47	tax	tax	NOUN
taxlaw-13766	541	48	expenditure	expenditure	NOUN
taxlaw-13766	541	49	in	in	ADP
taxlaw-13766	541	50	the	the	DET
taxlaw-13766	541	51	tax	tax	NOUN
taxlaw-13766	541	52	code	code	NOUN
taxlaw-13766	541	53	,	,	PUNCT
taxlaw-13766	541	54	distributing	distribute	VERB
taxlaw-13766	541	55	an	an	DET
taxlaw-13766	541	56	estimated	estimate	VERB
taxlaw-13766	541	57	$	$	SYM
taxlaw-13766	541	58	67	67	NUM
taxlaw-13766	541	59	billion	billion	NUM
taxlaw-13766	541	60	for	for	ADP
taxlaw-13766	541	61	fiscal	fiscal	ADJ
taxlaw-13766	541	62	year	year	NOUN
taxlaw-13766	541	63	2024	2024	NUM
taxlaw-13766	541	64	according	accord	VERB
taxlaw-13766	541	65	to	to	ADP
taxlaw-13766	541	66	the	the	DET
taxlaw-13766	541	67	department	department	NOUN
taxlaw-13766	541	68	of	of	ADP
taxlaw-13766	541	69	the	the	DET
taxlaw-13766	541	70	treasury.157	treasury.157	PROPN
taxlaw-13766	541	71	the	the	DET
taxlaw-13766	541	72	child	child	NOUN
taxlaw-13766	541	73	tax	tax	NOUN
taxlaw-13766	541	74	credit	credit	NOUN
taxlaw-13766	541	75	(	(	PUNCT
taxlaw-13766	541	76	ctc	ctc	NOUN
taxlaw-13766	541	77	)	)	PUNCT
taxlaw-13766	541	78	similarly	similarly	ADV
taxlaw-13766	541	79	aims	aim	VERB
taxlaw-13766	541	80	to	to	PART
taxlaw-13766	541	81	support	support	VERB
taxlaw-13766	541	82	taxpayers	taxpayer	NOUN
taxlaw-13766	541	83	with	with	ADP
taxlaw-13766	541	84	children	child	NOUN
taxlaw-13766	541	85	.	.	PUNCT
taxlaw-13766	542	1	like	like	ADP
taxlaw-13766	542	2	the	the	DET
taxlaw-13766	542	3	eitc	eitc	NOUN
taxlaw-13766	542	4	,	,	PUNCT
taxlaw-13766	542	5	the	the	DET
taxlaw-13766	542	6	ctc	ctc	NOUN
taxlaw-13766	542	7	requires	require	VERB
taxlaw-13766	542	8	a	a	DET
taxlaw-13766	542	9	taxpayer	taxpayer	NOUN
taxlaw-13766	542	10	to	to	PART
taxlaw-13766	542	11	have	have	AUX
taxlaw-13766	542	12	earned	earn	VERB
taxlaw-13766	542	13	income	income	NOUN
taxlaw-13766	542	14	and	and	CCONJ
taxlaw-13766	542	15	varies	vary	VERB
taxlaw-13766	542	16	with	with	ADP
taxlaw-13766	542	17	number	number	NOUN
taxlaw-13766	542	18	of	of	ADP
taxlaw-13766	542	19	children.158	children.158	NOUN
taxlaw-13766	542	20	however	however	ADV
taxlaw-13766	542	21	,	,	PUNCT
taxlaw-13766	542	22	the	the	DET
taxlaw-13766	542	23	ctc	ctc	NOUN
taxlaw-13766	542	24	is	be	AUX
taxlaw-13766	542	25	only	only	ADV
taxlaw-13766	542	26	partially	partially	ADV
taxlaw-13766	542	27	refundable.159	refundable.159	PROPN
taxlaw-13766	542	28	in	in	ADP
taxlaw-13766	542	29	fiscal	fiscal	ADJ
taxlaw-13766	542	30	year	year	NOUN
taxlaw-13766	542	31	2024	2024	NUM
taxlaw-13766	542	32	,	,	PUNCT
taxlaw-13766	542	33	ctc	ctc	NOUN
taxlaw-13766	542	34	distributions	distribution	NOUN
taxlaw-13766	542	35	are	be	AUX
taxlaw-13766	542	36	estimated	estimate	VERB
taxlaw-13766	542	37	to	to	PART
taxlaw-13766	542	38	total	total	VERB
taxlaw-13766	542	39	$	$	SYM
taxlaw-13766	542	40	45	45	NUM
taxlaw-13766	542	41	billion.160	billion.160	NOUN
taxlaw-13766	542	42	passed	pass	VERB
taxlaw-13766	542	43	as	as	ADP
taxlaw-13766	542	44	part	part	NOUN
taxlaw-13766	542	45	of	of	ADP
taxlaw-13766	542	46	the	the	DET
taxlaw-13766	542	47	affordable	affordable	ADJ
taxlaw-13766	542	48	care	care	PROPN
taxlaw-13766	542	49	act	act	PROPN
taxlaw-13766	542	50	,	,	PUNCT
taxlaw-13766	542	51	the	the	DET
taxlaw-13766	542	52	premium	premium	NOUN
taxlaw-13766	542	53	assistance	assistance	NOUN
taxlaw-13766	542	54	tax	tax	NOUN
taxlaw-13766	542	55	credit	credit	NOUN
taxlaw-13766	542	56	operates	operate	VERB
taxlaw-13766	542	57	to	to	PART
taxlaw-13766	542	58	help	help	VERB
taxlaw-13766	542	59	defray	defray	VERB
taxlaw-13766	542	60	the	the	DET
taxlaw-13766	542	61	cost	cost	NOUN
taxlaw-13766	542	62	of	of	ADP
taxlaw-13766	542	63	marketplace	marketplace	NOUN
taxlaw-13766	542	64	health	health	NOUN
taxlaw-13766	542	65	insurance.161	insurance.161	ADP
taxlaw-13766	542	66	the	the	DET
taxlaw-13766	542	67	credit	credit	NOUN
taxlaw-13766	542	68	operates	operate	VERB
taxlaw-13766	542	69	to	to	PART
taxlaw-13766	542	70	fix	fix	VERB
taxlaw-13766	542	71	health	health	NOUN
taxlaw-13766	542	72	insurance	insurance	NOUN
taxlaw-13766	542	73	premiums	premium	NOUN
taxlaw-13766	542	74	at	at	ADP
taxlaw-13766	542	75	a	a	DET
taxlaw-13766	542	76	percentage	percentage	NOUN
taxlaw-13766	542	77	of	of	ADP
taxlaw-13766	542	78	a	a	DET
taxlaw-13766	542	79	taxpayer	taxpayer	NOUN
taxlaw-13766	542	80	’s	’s	PART
taxlaw-13766	542	81	income	income	NOUN
taxlaw-13766	542	82	(	(	PUNCT
taxlaw-13766	542	83	ranging	range	VERB
taxlaw-13766	542	84	from	from	ADP
taxlaw-13766	542	85	2	2	NUM
taxlaw-13766	542	86	%	%	NOUN
taxlaw-13766	542	87	to	to	ADP
taxlaw-13766	542	88	9.5	9.5	NUM
taxlaw-13766	542	89	%	%	NOUN
taxlaw-13766	542	90	,	,	PUNCT
taxlaw-13766	542	91	with	with	ADP
taxlaw-13766	542	92	higher	high	ADJ
taxlaw-13766	542	93	incomes	income	NOUN
taxlaw-13766	542	94	resulting	result	VERB
taxlaw-13766	542	95	in	in	ADP
taxlaw-13766	542	96	higher	high	ADJ
taxlaw-13766	542	97	percentages).162	percentages).162	NOUN
taxlaw-13766	542	98	in	in	ADP
taxlaw-13766	542	99	fiscal	fiscal	ADJ
taxlaw-13766	542	100	year	year	NOUN
taxlaw-13766	542	101	2024	2024	NUM
taxlaw-13766	542	102	,	,	PUNCT
taxlaw-13766	542	103	distributions	distribution	NOUN
taxlaw-13766	542	104	are	be	AUX
taxlaw-13766	542	105	estimated	estimate	VERB
taxlaw-13766	542	106	to	to	PART
taxlaw-13766	542	107	reach	reach	VERB
taxlaw-13766	542	108	over	over	ADP
taxlaw-13766	542	109	$	$	SYM
taxlaw-13766	542	110	66	66	NUM
taxlaw-13766	542	111	billion.163	billion.163	NOUN
taxlaw-13766	542	112	finally	finally	ADV
taxlaw-13766	542	113	,	,	PUNCT
taxlaw-13766	542	114	the	the	DET
taxlaw-13766	542	115	american	american	ADJ
taxlaw-13766	542	116	opportunity	opportunity	NOUN
taxlaw-13766	542	117	tax	tax	NOUN
taxlaw-13766	542	118	credit	credit	NOUN
taxlaw-13766	542	119	(	(	PUNCT
taxlaw-13766	542	120	aotc	aotc	PROPN
taxlaw-13766	542	121	)	)	PUNCT
taxlaw-13766	542	122	provides	provide	VERB
taxlaw-13766	542	123	up	up	ADP
taxlaw-13766	542	124	to	to	PART
taxlaw-13766	542	125	$	$	SYM
taxlaw-13766	542	126	2,500	2,500	NUM
taxlaw-13766	542	127	against	against	ADP
taxlaw-13766	542	128	qualified	qualified	ADJ
taxlaw-13766	542	129	higher	high	ADJ
taxlaw-13766	542	130	education	education	NOUN
taxlaw-13766	542	131	expenses.164	expenses.164	NOUN
taxlaw-13766	542	132	like	like	ADP
taxlaw-13766	542	133	the	the	DET
taxlaw-13766	542	134	ctc	ctc	NOUN
taxlaw-13766	542	135	,	,	PUNCT
taxlaw-13766	542	136	the	the	DET
taxlaw-13766	542	137	aotc	aotc	NOUN
taxlaw-13766	542	138	is	be	AUX
taxlaw-13766	542	139	only	only	ADV
taxlaw-13766	542	140	partially	partially	ADV
taxlaw-13766	542	141	refundable	refundable	ADJ
taxlaw-13766	542	142	(	(	PUNCT
taxlaw-13766	542	143	up	up	ADP
taxlaw-13766	542	144	to	to	PART
taxlaw-13766	542	145	40	40	NUM
taxlaw-13766	542	146	%	%	NOUN
taxlaw-13766	542	147	of	of	ADP
taxlaw-13766	542	148	the	the	DET
taxlaw-13766	542	149	credit	credit	NOUN
taxlaw-13766	542	150	,	,	PUNCT
taxlaw-13766	542	151	or	or	CCONJ
taxlaw-13766	542	152	$	$	SYM
taxlaw-13766	542	153	1,000).165	1,000).165	NUM
taxlaw-13766	542	154	for	for	ADP
taxlaw-13766	542	155	fiscal	fiscal	ADJ
taxlaw-13766	542	156	year	year	NOUN
taxlaw-13766	542	157	2024	2024	NUM
taxlaw-13766	542	158	,	,	PUNCT
taxlaw-13766	542	159	the	the	DET
taxlaw-13766	542	160	aotc	aotc	NOUN
taxlaw-13766	542	161	is	be	AUX
taxlaw-13766	542	162	estimated	estimate	VERB
taxlaw-13766	542	163	to	to	PART
taxlaw-13766	542	164	distribute	distribute	VERB
taxlaw-13766	542	165	$	$	SYM
taxlaw-13766	542	166	2.6	2.6	NUM
taxlaw-13766	542	167	billion.166	billion.166	NOUN
taxlaw-13766	542	168	still	still	ADV
taxlaw-13766	542	169	,	,	PUNCT
taxlaw-13766	542	170	tax	tax	NOUN
taxlaw-13766	542	171	direct	direct	ADJ
taxlaw-13766	542	172	transfers	transfer	NOUN
taxlaw-13766	542	173	do	do	AUX
taxlaw-13766	542	174	not	not	PART
taxlaw-13766	542	175	capture	capture	VERB
taxlaw-13766	542	176	the	the	DET
taxlaw-13766	542	177	full	full	ADJ
taxlaw-13766	542	178	picture	picture	NOUN
taxlaw-13766	542	179	of	of	ADP
taxlaw-13766	542	180	direct	direct	ADJ
taxlaw-13766	542	181	transfers	transfer	NOUN
taxlaw-13766	542	182	in	in	ADP
taxlaw-13766	542	183	the	the	DET
taxlaw-13766	542	184	united	united	PROPN
taxlaw-13766	542	185	states	states	PROPN
taxlaw-13766	542	186	.	.	PUNCT
taxlaw-13766	543	1	in	in	ADP
taxlaw-13766	543	2	addition	addition	NOUN
taxlaw-13766	543	3	to	to	ADP
taxlaw-13766	543	4	tax	tax	NOUN
taxlaw-13766	543	5	credits	credit	NOUN
taxlaw-13766	543	6	,	,	PUNCT
taxlaw-13766	543	7	both	both	DET
taxlaw-13766	543	8	temporary	temporary	ADJ
taxlaw-13766	543	9	assistance	assistance	NOUN
taxlaw-13766	543	10	for	for	ADP
taxlaw-13766	543	11	needy	needy	ADJ
taxlaw-13766	543	12	families	family	NOUN
taxlaw-13766	543	13	(	(	PUNCT
taxlaw-13766	543	14	tanf	tanf	PROPN
taxlaw-13766	543	15	)	)	PUNCT
taxlaw-13766	543	16	and	and	CCONJ
taxlaw-13766	543	17	social	social	ADJ
taxlaw-13766	543	18	security	security	NOUN
taxlaw-13766	543	19	income	income	NOUN
taxlaw-13766	543	20	provide	provide	VERB
taxlaw-13766	543	21	cash	cash	NOUN
taxlaw-13766	543	22	support	support	NOUN
taxlaw-13766	543	23	(	(	PUNCT
taxlaw-13766	543	24	tanf	tanf	PROPN
taxlaw-13766	543	25	for	for	ADP
taxlaw-13766	543	26	lowincome	lowincome	NOUN
taxlaw-13766	543	27	families	family	NOUN
taxlaw-13766	543	28	,	,	PUNCT
taxlaw-13766	543	29	and	and	CCONJ
taxlaw-13766	543	30	social	social	ADJ
taxlaw-13766	543	31	security	security	NOUN
taxlaw-13766	543	32	for	for	ADP
taxlaw-13766	543	33	low	low	ADJ
taxlaw-13766	543	34	-	-	PUNCT
taxlaw-13766	543	35	income	income	NOUN
taxlaw-13766	543	36	individuals	individual	NOUN
taxlaw-13766	543	37	who	who	PRON
taxlaw-13766	543	38	are	be	AUX
taxlaw-13766	543	39	aged	age	VERB
taxlaw-13766	543	40	,	,	PUNCT
taxlaw-13766	543	41	blind	blind	ADJ
taxlaw-13766	543	42	,	,	PUNCT
taxlaw-13766	543	43	or	or	CCONJ
taxlaw-13766	543	44	disabled).167	disabled).167	VERB
taxlaw-13766	543	45	the	the	DET
taxlaw-13766	543	46	federal	federal	ADJ
taxlaw-13766	543	47	government	government	NOUN
taxlaw-13766	543	48	also	also	ADV
taxlaw-13766	543	49	administers	administer	VERB
taxlaw-13766	543	50	several	several	ADJ
taxlaw-13766	543	51	in	in	ADP
taxlaw-13766	543	52	-	-	PUNCT
taxlaw-13766	543	53	kind	kind	NOUN
taxlaw-13766	543	54	direct	direct	ADJ
taxlaw-13766	543	55	transfers	transfer	NOUN
taxlaw-13766	543	56	,	,	PUNCT
taxlaw-13766	543	57	such	such	ADJ
taxlaw-13766	543	58	as	as	ADP
taxlaw-13766	543	59	the	the	DET
taxlaw-13766	543	60	supplemental	supplemental	ADJ
taxlaw-13766	543	61	nutrition	nutrition	NOUN
taxlaw-13766	543	62	assistance	assistance	NOUN
taxlaw-13766	543	63	program	program	NOUN
taxlaw-13766	543	64	(	(	PUNCT
taxlaw-13766	543	65	food	food	NOUN
taxlaw-13766	543	66	156	156	NUM
taxlaw-13766	543	67	tahk	tahk	PROPN
taxlaw-13766	543	68	,	,	PUNCT
taxlaw-13766	543	69	supra	supra	PROPN
taxlaw-13766	543	70	note	note	NOUN
taxlaw-13766	543	71	154	154	NUM
taxlaw-13766	543	72	,	,	PUNCT
taxlaw-13766	543	73	at	at	ADP
taxlaw-13766	543	74	798	798	NUM
taxlaw-13766	543	75	.	.	PUNCT
taxlaw-13766	544	1	157	157	NUM
taxlaw-13766	544	2	office	office	NOUN
taxlaw-13766	544	3	of	of	ADP
taxlaw-13766	544	4	mgmt	mgmt	PROPN
taxlaw-13766	544	5	.	.	PROPN
taxlaw-13766	544	6	&	&	CCONJ
taxlaw-13766	544	7	budget	budget	PROPN
taxlaw-13766	544	8	,	,	PUNCT
taxlaw-13766	544	9	analytical	analytical	ADJ
taxlaw-13766	544	10	perspectives	perspective	NOUN
taxlaw-13766	544	11	:	:	PUNCT
taxlaw-13766	544	12	budget	budget	NOUN
taxlaw-13766	544	13	of	of	ADP
taxlaw-13766	544	14	the	the	DET
taxlaw-13766	544	15	united	united	PROPN
taxlaw-13766	544	16	states	states	PROPN
taxlaw-13766	544	17	government	government	NOUN
taxlaw-13766	544	18	fiscal	fiscal	ADJ
taxlaw-13766	544	19	year	year	NOUN
taxlaw-13766	544	20	2024	2024	NUM
taxlaw-13766	544	21	tbl.20–4	tbl.20–4	NUM
taxlaw-13766	544	22	(	(	PUNCT
taxlaw-13766	544	23	2023	2023	NUM
taxlaw-13766	544	24	)	)	PUNCT
taxlaw-13766	544	25	,	,	PUNCT
taxlaw-13766	544	26	https://www.whitehouse.gov/wpcontent/uploads/2024/03/ap_20_tables_fy2025.xlsx	https://www.whitehouse.gov/wpcontent/uploads/2024/03/ap_20_tables_fy2025.xlsx	NOUN
taxlaw-13766	545	1	[	[	X
taxlaw-13766	545	2	https://web.archive.org/web/20240320140215/https://www.whitehouse.gov/wpcontent/uploads/2024/03/ap_20_tables_fy2025.xlsx	https://web.archive.org/web/20240320140215/https://www.whitehouse.gov/wpcontent/uploads/2024/03/ap_20_tables_fy2025.xlsx	NOUN
taxlaw-13766	545	3	]	]	X
taxlaw-13766	546	1	[	[	X
taxlaw-13766	546	2	hereinafter	hereinafter	NOUN
taxlaw-13766	546	3	office	office	NOUN
taxlaw-13766	546	4	of	of	ADP
taxlaw-13766	546	5	mgmt	mgmt	PROPN
taxlaw-13766	546	6	.	.	PROPN
taxlaw-13766	546	7	&	&	CCONJ
taxlaw-13766	546	8	budget	budget	PROPN
taxlaw-13766	546	9	,	,	PUNCT
taxlaw-13766	546	10	analytical	analytical	ADJ
taxlaw-13766	546	11	perspectives	perspective	NOUN
taxlaw-13766	546	12	]	]	PUNCT
taxlaw-13766	546	13	.	.	PUNCT
taxlaw-13766	547	1	158	158	NUM
taxlaw-13766	547	2	see	see	VERB
taxlaw-13766	547	3	i.r.c	i.r.c	NOUN
taxlaw-13766	547	4	.	.	PUNCT
taxlaw-13766	548	1	§	§	PROPN
taxlaw-13766	548	2	24	24	NUM
taxlaw-13766	548	3	.	.	NUM
taxlaw-13766	548	4	159	159	NUM
taxlaw-13766	549	1	i	i	PROPN
taxlaw-13766	549	2	d.	d.	PROPN
taxlaw-13766	549	3	§	§	PROPN
taxlaw-13766	549	4	24(d	24(d	NUM
taxlaw-13766	549	5	)	)	PUNCT
taxlaw-13766	549	6	.	.	PUNCT
taxlaw-13766	550	1	160	160	NUM
taxlaw-13766	550	2	office	office	NOUN
taxlaw-13766	550	3	of	of	ADP
taxlaw-13766	550	4	mgmt	mgmt	PROPN
taxlaw-13766	550	5	.	.	PROPN
taxlaw-13766	550	6	&	&	CCONJ
taxlaw-13766	550	7	budget	budget	PROPN
taxlaw-13766	550	8	,	,	PUNCT
taxlaw-13766	550	9	analytical	analytical	ADJ
taxlaw-13766	550	10	perspectives	perspective	NOUN
taxlaw-13766	550	11	,	,	PUNCT
taxlaw-13766	550	12	supra	supra	PROPN
taxlaw-13766	550	13	note	note	PROPN
taxlaw-13766	550	14	157	157	NUM
taxlaw-13766	550	15	,	,	PUNCT
taxlaw-13766	550	16	tbl.20–4	tbl.20–4	NOUN
taxlaw-13766	550	17	.	.	NOUN
taxlaw-13766	550	18	161	161	NUM
taxlaw-13766	550	19	see	see	NOUN
taxlaw-13766	550	20	i.r.c	i.r.c	NOUN
taxlaw-13766	550	21	.	.	PUNCT
taxlaw-13766	551	1	§	§	PROPN
taxlaw-13766	551	2	36b	36b	NUM
taxlaw-13766	551	3	;	;	PUNCT
taxlaw-13766	551	4	the	the	DET
taxlaw-13766	551	5	premium	premium	ADJ
taxlaw-13766	551	6	tax	tax	NOUN
taxlaw-13766	551	7	credit	credit	NOUN
taxlaw-13766	551	8	–	–	PUNCT
taxlaw-13766	551	9	the	the	DET
taxlaw-13766	551	10	basics	basic	NOUN
taxlaw-13766	551	11	,	,	PUNCT
taxlaw-13766	551	12	i.r.s	i.r.s	NOUN
taxlaw-13766	551	13	(	(	PUNCT
taxlaw-13766	551	14	sept	sept	PROPN
taxlaw-13766	551	15	.	.	PROPN
taxlaw-13766	551	16	13	13	NUM
taxlaw-13766	551	17	,	,	PUNCT
taxlaw-13766	551	18	2024	2024	NUM
taxlaw-13766	551	19	)	)	PUNCT
taxlaw-13766	551	20	,	,	PUNCT
taxlaw-13766	551	21	https://www.irs.gov/affordable-care-act/individuals-and-families/the-premium-tax-credit-thebasics	https://www.irs.gov/affordable-care-act/individuals-and-families/the-premium-tax-credit-thebasic	NOUN
taxlaw-13766	552	1	[	[	X
taxlaw-13766	552	2	https://perma.cc/7zng-cwjy	https://perma.cc/7zng-cwjy	PROPN
taxlaw-13766	552	3	]	]	X
taxlaw-13766	552	4	.	.	PUNCT
taxlaw-13766	553	1	162	162	NUM
taxlaw-13766	553	2	i.r.c	i.r.c	NOUN
taxlaw-13766	553	3	.	.	PUNCT
taxlaw-13766	554	1	§	§	PROPN
taxlaw-13766	554	2	36b	36b	PROPN
taxlaw-13766	554	3	.	.	PUNCT
taxlaw-13766	555	1	163	163	NUM
taxlaw-13766	555	2	office	office	NOUN
taxlaw-13766	555	3	of	of	ADP
taxlaw-13766	555	4	mgmt	mgmt	PROPN
taxlaw-13766	555	5	.	.	PROPN
taxlaw-13766	555	6	&	&	CCONJ
taxlaw-13766	555	7	budget	budget	PROPN
taxlaw-13766	555	8	,	,	PUNCT
taxlaw-13766	555	9	analytical	analytical	ADJ
taxlaw-13766	555	10	perspectives	perspective	NOUN
taxlaw-13766	555	11	,	,	PUNCT
taxlaw-13766	555	12	supra	supra	PROPN
taxlaw-13766	555	13	note	note	PROPN
taxlaw-13766	555	14	157	157	NUM
taxlaw-13766	555	15	,	,	PUNCT
taxlaw-13766	555	16	tbl.20–4	tbl.20–4	NOUN
taxlaw-13766	555	17	.	.	NOUN
taxlaw-13766	555	18	164	164	NUM
taxlaw-13766	555	19	see	see	NOUN
taxlaw-13766	555	20	i.r.c	i.r.c	NOUN
taxlaw-13766	555	21	.	.	PUNCT
taxlaw-13766	556	1	§	§	PROPN
taxlaw-13766	556	2	25a(b	25a(b	NUM
taxlaw-13766	556	3	)	)	PUNCT
taxlaw-13766	556	4	.	.	PUNCT
taxlaw-13766	557	1	165	165	NUM
taxlaw-13766	557	2	i.r.c	i.r.c	NOUN
taxlaw-13766	557	3	.	.	PUNCT
taxlaw-13766	558	1	§	§	VERB
taxlaw-13766	558	2	25a(i	25a(i	NUM
taxlaw-13766	558	3	)	)	PUNCT
taxlaw-13766	558	4	.	.	PUNCT
taxlaw-13766	559	1	166	166	NUM
taxlaw-13766	559	2	office	office	NOUN
taxlaw-13766	559	3	of	of	ADP
taxlaw-13766	559	4	mgmt	mgmt	PROPN
taxlaw-13766	559	5	.	.	PROPN
taxlaw-13766	559	6	&	&	CCONJ
taxlaw-13766	559	7	budget	budget	PROPN
taxlaw-13766	559	8	,	,	PUNCT
taxlaw-13766	559	9	analytical	analytical	ADJ
taxlaw-13766	559	10	perspectives	perspective	NOUN
taxlaw-13766	559	11	,	,	PUNCT
taxlaw-13766	559	12	supra	supra	PROPN
taxlaw-13766	559	13	note	note	PROPN
taxlaw-13766	559	14	157	157	NUM
taxlaw-13766	559	15	,	,	PUNCT
taxlaw-13766	559	16	tbl.20–4	tbl.20–4	NOUN
taxlaw-13766	559	17	.	.	PUNCT
taxlaw-13766	560	1	167	167	NUM
taxlaw-13766	560	2	ariel	ariel	PROPN
taxlaw-13766	560	3	jurow	jurow	PROPN
taxlaw-13766	560	4	kleiman	kleiman	PROPN
taxlaw-13766	560	5	,	,	PUNCT
taxlaw-13766	560	6	inequality	inequality	NOUN
taxlaw-13766	560	7	of	of	ADP
taxlaw-13766	560	8	deservingness	deservingness	NOUN
taxlaw-13766	560	9	,	,	PUNCT
taxlaw-13766	560	10	23	23	NUM
taxlaw-13766	560	11	j.	j.	PROPN
taxlaw-13766	560	12	contemp	contemp	PROPN
taxlaw-13766	560	13	.	.	PUNCT
taxlaw-13766	561	1	legal	legal	ADJ
taxlaw-13766	561	2	issues	issue	NOUN
taxlaw-13766	561	3	235	235	NUM
taxlaw-13766	561	4	,	,	PUNCT
taxlaw-13766	561	5	241	241	NUM
taxlaw-13766	561	6	-	-	SYM
taxlaw-13766	561	7	42	42	NUM
taxlaw-13766	561	8	(	(	PUNCT
taxlaw-13766	561	9	2022	2022	NUM
taxlaw-13766	561	10	)	)	PUNCT
taxlaw-13766	561	11	.	.	PUNCT
taxlaw-13766	562	1	2025	2025	NUM
taxlaw-13766	562	2	]	]	PUNCT
taxlaw-13766	562	3	the	the	DET
taxlaw-13766	562	4	tax	tax	NOUN
taxlaw-13766	562	5	redistribution	redistribution	NOUN
taxlaw-13766	562	6	gap	gap	NOUN
taxlaw-13766	562	7	111	111	NUM
taxlaw-13766	562	8	stamps	stamp	NOUN
taxlaw-13766	562	9	)	)	PUNCT
taxlaw-13766	562	10	,	,	PUNCT
taxlaw-13766	562	11	the	the	DET
taxlaw-13766	562	12	special	special	ADJ
taxlaw-13766	562	13	supplemental	supplemental	ADJ
taxlaw-13766	562	14	nutrition	nutrition	NOUN
taxlaw-13766	562	15	program	program	NOUN
taxlaw-13766	562	16	for	for	ADP
taxlaw-13766	562	17	women	woman	NOUN
taxlaw-13766	562	18	,	,	PUNCT
taxlaw-13766	562	19	infants	infant	NOUN
taxlaw-13766	562	20	&	&	CCONJ
taxlaw-13766	562	21	children	child	NOUN
taxlaw-13766	562	22	(	(	PUNCT
taxlaw-13766	562	23	wic	wic	PROPN
taxlaw-13766	562	24	)	)	PUNCT
taxlaw-13766	562	25	,	,	PUNCT
taxlaw-13766	562	26	and	and	CCONJ
taxlaw-13766	562	27	medicaid.168	medicaid.168	VERB
taxlaw-13766	562	28	these	these	DET
taxlaw-13766	562	29	programs	program	NOUN
taxlaw-13766	562	30	vary	vary	VERB
taxlaw-13766	562	31	in	in	ADP
taxlaw-13766	562	32	size,169	size,169	PROPN
taxlaw-13766	563	1	but	but	CCONJ
taxlaw-13766	563	2	they	they	PRON
taxlaw-13766	563	3	all	all	PRON
taxlaw-13766	563	4	do	do	VERB
taxlaw-13766	563	5	important	important	ADJ
taxlaw-13766	563	6	redistributive	redistributive	ADJ
taxlaw-13766	563	7	work	work	NOUN
taxlaw-13766	563	8	and	and	CCONJ
taxlaw-13766	563	9	could	could	AUX
taxlaw-13766	563	10	easily	easily	ADV
taxlaw-13766	563	11	be	be	AUX
taxlaw-13766	563	12	included	include	VERB
taxlaw-13766	563	13	in	in	ADP
taxlaw-13766	563	14	a	a	DET
taxlaw-13766	563	15	broader	broad	ADJ
taxlaw-13766	563	16	analysis	analysis	NOUN
taxlaw-13766	563	17	of	of	ADP
taxlaw-13766	563	18	federal	federal	ADJ
taxlaw-13766	563	19	direct	direct	ADJ
taxlaw-13766	563	20	transfers	transfer	NOUN
taxlaw-13766	563	21	.	.	PUNCT
taxlaw-13766	564	1	as	as	SCONJ
taxlaw-13766	564	2	ganz	ganz	PROPN
taxlaw-13766	564	3	and	and	CCONJ
taxlaw-13766	564	4	brill	brill	PROPN
taxlaw-13766	564	5	explain	explain	VERB
taxlaw-13766	564	6	,	,	PUNCT
taxlaw-13766	564	7	“	"	PUNCT
taxlaw-13766	564	8	if	if	SCONJ
taxlaw-13766	564	9	a	a	DET
taxlaw-13766	564	10	federal	federal	ADJ
taxlaw-13766	564	11	program	program	NOUN
taxlaw-13766	564	12	that	that	PRON
taxlaw-13766	564	13	primarily	primarily	ADV
taxlaw-13766	564	14	benefits	benefit	VERB
taxlaw-13766	564	15	low	low	ADJ
taxlaw-13766	564	16	-	-	PUNCT
taxlaw-13766	564	17	income	income	NOUN
taxlaw-13766	564	18	households	household	NOUN
taxlaw-13766	564	19	is	be	AUX
taxlaw-13766	564	20	included	include	VERB
taxlaw-13766	564	21	in	in	ADP
taxlaw-13766	564	22	the	the	DET
taxlaw-13766	564	23	tax	tax	NOUN
taxlaw-13766	564	24	-	-	PUNCT
taxlaw-13766	564	25	and	and	CCONJ
taxlaw-13766	564	26	-	-	PUNCT
taxlaw-13766	564	27	transfer	transfer	NOUN
taxlaw-13766	564	28	system	system	NOUN
taxlaw-13766	564	29	,	,	PUNCT
taxlaw-13766	564	30	it	it	PRON
taxlaw-13766	564	31	will	will	AUX
taxlaw-13766	564	32	make	make	VERB
taxlaw-13766	564	33	the	the	DET
taxlaw-13766	564	34	system	system	NOUN
taxlaw-13766	564	35	appear	appear	VERB
taxlaw-13766	564	36	more	more	ADV
taxlaw-13766	564	37	progressive	progressive	ADJ
taxlaw-13766	564	38	.	.	PUNCT
taxlaw-13766	565	1	if	if	SCONJ
taxlaw-13766	565	2	it	it	PRON
taxlaw-13766	565	3	is	be	AUX
taxlaw-13766	565	4	excluded	exclude	VERB
taxlaw-13766	565	5	,	,	PUNCT
taxlaw-13766	565	6	the	the	DET
taxlaw-13766	565	7	system	system	NOUN
taxlaw-13766	565	8	will	will	AUX
taxlaw-13766	565	9	appear	appear	VERB
taxlaw-13766	565	10	less	less	ADV
taxlaw-13766	565	11	progressive	progressive	ADJ
taxlaw-13766	565	12	.	.	PUNCT
taxlaw-13766	565	13	”170	”170	PUNCT
taxlaw-13766	566	1	but	but	CCONJ
taxlaw-13766	566	2	for	for	ADP
taxlaw-13766	566	3	our	our	PRON
taxlaw-13766	566	4	analysis	analysis	NOUN
taxlaw-13766	566	5	,	,	PUNCT
taxlaw-13766	566	6	non	non	ADJ
taxlaw-13766	566	7	-	-	ADJ
taxlaw-13766	566	8	tax	tax	ADJ
taxlaw-13766	566	9	direct	direct	ADJ
taxlaw-13766	566	10	transfers	transfer	NOUN
taxlaw-13766	566	11	are	be	AUX
taxlaw-13766	566	12	more	more	ADV
taxlaw-13766	566	13	appropriately	appropriately	ADV
taxlaw-13766	566	14	considered	consider	VERB
taxlaw-13766	566	15	as	as	ADP
taxlaw-13766	566	16	adjusting	adjust	VERB
taxlaw-13766	566	17	the	the	DET
taxlaw-13766	566	18	redistributive	redistributive	ADJ
taxlaw-13766	566	19	baseline	baseline	NOUN
taxlaw-13766	566	20	of	of	ADP
taxlaw-13766	566	21	low	low	ADJ
taxlaw-13766	566	22	-	-	PUNCT
taxlaw-13766	566	23	income	income	NOUN
taxlaw-13766	566	24	taxpayers	taxpayer	NOUN
taxlaw-13766	566	25	.	.	PUNCT
taxlaw-13766	567	1	when	when	SCONJ
taxlaw-13766	567	2	a	a	DET
taxlaw-13766	567	3	poor	poor	ADJ
taxlaw-13766	567	4	individual	individual	NOUN
taxlaw-13766	567	5	receives	receive	VERB
taxlaw-13766	567	6	a	a	DET
taxlaw-13766	567	7	non	non	ADJ
taxlaw-13766	567	8	-	-	ADJ
taxlaw-13766	567	9	tax	tax	ADJ
taxlaw-13766	567	10	direct	direct	ADJ
taxlaw-13766	567	11	transfer	transfer	NOUN
taxlaw-13766	567	12	,	,	PUNCT
taxlaw-13766	567	13	the	the	DET
taxlaw-13766	567	14	total	total	ADJ
taxlaw-13766	567	15	benefits	benefit	NOUN
taxlaw-13766	567	16	they	they	PRON
taxlaw-13766	567	17	receive	receive	VERB
taxlaw-13766	567	18	from	from	ADP
taxlaw-13766	567	19	public	public	ADJ
taxlaw-13766	567	20	goods	good	NOUN
taxlaw-13766	567	21	increases	increase	NOUN
taxlaw-13766	567	22	,	,	PUNCT
taxlaw-13766	567	23	raising	raise	VERB
taxlaw-13766	567	24	their	their	PRON
taxlaw-13766	567	25	redistributive	redistributive	ADJ
taxlaw-13766	567	26	baseline.171	baseline.171	NOUN
taxlaw-13766	567	27	as	as	SCONJ
taxlaw-13766	567	28	noted	note	VERB
taxlaw-13766	567	29	above	above	ADV
taxlaw-13766	567	30	,	,	PUNCT
taxlaw-13766	567	31	the	the	DET
taxlaw-13766	567	32	redistributive	redistributive	ADJ
taxlaw-13766	567	33	baselines	baseline	NOUN
taxlaw-13766	567	34	cancel	cancel	VERB
taxlaw-13766	567	35	out	out	ADP
taxlaw-13766	567	36	when	when	SCONJ
taxlaw-13766	567	37	calculating	calculate	VERB
taxlaw-13766	567	38	the	the	DET
taxlaw-13766	567	39	tax	tax	NOUN
taxlaw-13766	567	40	redistribution	redistribution	NOUN
taxlaw-13766	567	41	gap	gap	NOUN
taxlaw-13766	567	42	.	.	PUNCT
taxlaw-13766	568	1	the	the	DET
taxlaw-13766	568	2	size	size	NOUN
taxlaw-13766	568	3	and	and	CCONJ
taxlaw-13766	568	4	efficiency	efficiency	NOUN
taxlaw-13766	568	5	of	of	ADP
taxlaw-13766	568	6	these	these	DET
taxlaw-13766	568	7	non	non	ADJ
taxlaw-13766	568	8	-	-	ADJ
taxlaw-13766	568	9	tax	tax	ADJ
taxlaw-13766	568	10	programs	program	NOUN
taxlaw-13766	568	11	is	be	AUX
taxlaw-13766	568	12	of	of	ADP
taxlaw-13766	568	13	course	course	NOUN
taxlaw-13766	568	14	a	a	DET
taxlaw-13766	568	15	critical	critical	ADJ
taxlaw-13766	568	16	piece	piece	NOUN
taxlaw-13766	568	17	of	of	ADP
taxlaw-13766	568	18	understanding	understand	VERB
taxlaw-13766	568	19	national	national	ADJ
taxlaw-13766	568	20	redistribution	redistribution	NOUN
taxlaw-13766	568	21	as	as	ADP
taxlaw-13766	568	22	a	a	DET
taxlaw-13766	568	23	whole	whole	NOUN
taxlaw-13766	568	24	,	,	PUNCT
taxlaw-13766	568	25	but	but	CCONJ
taxlaw-13766	568	26	they	they	PRON
taxlaw-13766	568	27	remain	remain	VERB
taxlaw-13766	568	28	conceptually	conceptually	ADV
taxlaw-13766	568	29	distinct	distinct	ADJ
taxlaw-13766	568	30	from	from	ADP
taxlaw-13766	568	31	our	our	PRON
taxlaw-13766	568	32	present	present	ADJ
taxlaw-13766	568	33	object	object	NOUN
taxlaw-13766	568	34	of	of	ADP
taxlaw-13766	568	35	study	study	NOUN
taxlaw-13766	568	36	—	—	PUNCT
taxlaw-13766	568	37	redistribution	redistribution	NOUN
taxlaw-13766	568	38	via	via	ADP
taxlaw-13766	568	39	the	the	DET
taxlaw-13766	568	40	tax	tax	NOUN
taxlaw-13766	568	41	code	code	NOUN
taxlaw-13766	568	42	.	.	PUNCT
taxlaw-13766	569	1	2	2	X
taxlaw-13766	569	2	.	.	X
taxlaw-13766	569	3	differential	differential	ADJ
taxlaw-13766	569	4	contributions	contribution	NOUN
taxlaw-13766	569	5	differential	differential	ADJ
taxlaw-13766	569	6	contributions	contribution	NOUN
taxlaw-13766	569	7	result	result	VERB
taxlaw-13766	569	8	from	from	ADP
taxlaw-13766	569	9	the	the	DET
taxlaw-13766	569	10	fact	fact	NOUN
taxlaw-13766	569	11	that	that	SCONJ
taxlaw-13766	569	12	deviations	deviation	NOUN
taxlaw-13766	569	13	from	from	ADP
taxlaw-13766	569	14	a	a	DET
taxlaw-13766	569	15	benefits	benefit	NOUN
taxlaw-13766	569	16	tax	tax	NOUN
taxlaw-13766	569	17	scheme	scheme	NOUN
taxlaw-13766	569	18	result	result	NOUN
taxlaw-13766	569	19	in	in	ADP
taxlaw-13766	569	20	individuals	individual	NOUN
taxlaw-13766	569	21	paying	pay	VERB
taxlaw-13766	569	22	more	more	ADV
taxlaw-13766	569	23	or	or	CCONJ
taxlaw-13766	569	24	less	less	ADJ
taxlaw-13766	569	25	in	in	ADP
taxlaw-13766	569	26	taxation	taxation	NOUN
taxlaw-13766	569	27	than	than	ADP
taxlaw-13766	569	28	a	a	DET
taxlaw-13766	569	29	proportional	proportional	ADJ
taxlaw-13766	569	30	or	or	CCONJ
taxlaw-13766	569	31	regressive	regressive	ADJ
taxlaw-13766	569	32	baseline	baseline	NOUN
taxlaw-13766	569	33	.	.	PUNCT
taxlaw-13766	570	1	the	the	DET
taxlaw-13766	570	2	shape	shape	NOUN
taxlaw-13766	570	3	of	of	ADP
taxlaw-13766	570	4	the	the	DET
taxlaw-13766	570	5	tax	tax	NOUN
taxlaw-13766	570	6	curve	curve	NOUN
taxlaw-13766	570	7	and	and	CCONJ
taxlaw-13766	570	8	associated	associated	ADJ
taxlaw-13766	570	9	deductions	deduction	NOUN
taxlaw-13766	570	10	dictate	dictate	VERB
taxlaw-13766	570	11	the	the	DET
taxlaw-13766	570	12	separate	separate	ADJ
taxlaw-13766	570	13	price	price	NOUN
taxlaw-13766	570	14	of	of	ADP
taxlaw-13766	570	15	aggregate	aggregate	ADJ
taxlaw-13766	570	16	public	public	ADJ
taxlaw-13766	570	17	goods	good	NOUN
taxlaw-13766	570	18	for	for	ADP
taxlaw-13766	570	19	each	each	DET
taxlaw-13766	570	20	taxpayer	taxpayer	NOUN
taxlaw-13766	570	21	:	:	PUNCT
taxlaw-13766	570	22	more	more	ADV
taxlaw-13766	570	23	progressive	progressive	ADJ
taxlaw-13766	570	24	curves	curve	NOUN
taxlaw-13766	570	25	and	and	CCONJ
taxlaw-13766	570	26	fewer	few	ADJ
taxlaw-13766	570	27	top	top	ADJ
taxlaw-13766	570	28	-	-	PUNCT
taxlaw-13766	570	29	end	end	NOUN
taxlaw-13766	570	30	deductions	deduction	NOUN
taxlaw-13766	570	31	will	will	AUX
taxlaw-13766	570	32	result	result	VERB
taxlaw-13766	570	33	in	in	ADP
taxlaw-13766	570	34	high	high	ADJ
taxlaw-13766	570	35	earners	earner	NOUN
taxlaw-13766	570	36	paying	pay	VERB
taxlaw-13766	570	37	disproportionately	disproportionately	ADV
taxlaw-13766	570	38	more	more	ADJ
taxlaw-13766	570	39	for	for	ADP
taxlaw-13766	570	40	public	public	ADJ
taxlaw-13766	570	41	goods	good	NOUN
taxlaw-13766	570	42	and	and	CCONJ
taxlaw-13766	570	43	,	,	PUNCT
taxlaw-13766	570	44	all	all	DET
taxlaw-13766	570	45	other	other	ADJ
taxlaw-13766	570	46	things	thing	NOUN
taxlaw-13766	570	47	being	be	AUX
taxlaw-13766	570	48	equal	equal	ADJ
taxlaw-13766	570	49	,	,	PUNCT
taxlaw-13766	570	50	lead	lead	VERB
taxlaw-13766	570	51	to	to	ADP
taxlaw-13766	570	52	more	more	ADJ
taxlaw-13766	570	53	redistribution.172	redistribution.172	NOUN
taxlaw-13766	570	54	individuals	individual	NOUN
taxlaw-13766	570	55	who	who	PRON
taxlaw-13766	570	56	pay	pay	VERB
taxlaw-13766	570	57	a	a	DET
taxlaw-13766	570	58	higher	high	ADJ
taxlaw-13766	570	59	average	average	ADJ
taxlaw-13766	570	60	tax	tax	NOUN
taxlaw-13766	570	61	rate	rate	NOUN
taxlaw-13766	570	62	than	than	ADP
taxlaw-13766	570	63	a	a	DET
taxlaw-13766	570	64	particular	particular	ADJ
taxlaw-13766	570	65	redistributive	redistributive	ADJ
taxlaw-13766	570	66	baseline	baseline	NOUN
taxlaw-13766	570	67	can	can	AUX
taxlaw-13766	570	68	be	be	AUX
taxlaw-13766	570	69	said	say	VERB
taxlaw-13766	570	70	to	to	PART
taxlaw-13766	570	71	have	have	AUX
taxlaw-13766	570	72	contributed	contribute	VERB
taxlaw-13766	570	73	to	to	ADP
taxlaw-13766	570	74	redistribution	redistribution	NOUN
taxlaw-13766	570	75	,	,	PUNCT
taxlaw-13766	570	76	while	while	SCONJ
taxlaw-13766	570	77	individuals	individual	NOUN
taxlaw-13766	570	78	paying	pay	VERB
taxlaw-13766	570	79	168	168	NUM
taxlaw-13766	570	80	i	i	PRON
taxlaw-13766	570	81	d.	d.	PROPN
taxlaw-13766	570	82	at	at	ADP
taxlaw-13766	570	83	242	242	NUM
taxlaw-13766	570	84	.	.	PUNCT
taxlaw-13766	570	85	169	169	NUM
taxlaw-13766	570	86	in	in	ADP
taxlaw-13766	570	87	fiscal	fiscal	ADJ
taxlaw-13766	570	88	year	year	NOUN
taxlaw-13766	570	89	2022	2022	NUM
taxlaw-13766	570	90	,	,	PUNCT
taxlaw-13766	570	91	federal	federal	ADJ
taxlaw-13766	570	92	and	and	CCONJ
taxlaw-13766	570	93	state	state	NOUN
taxlaw-13766	570	94	expenditures	expenditure	NOUN
taxlaw-13766	570	95	for	for	ADP
taxlaw-13766	570	96	tanf	tanf	PROPN
taxlaw-13766	570	97	totaled	total	VERB
taxlaw-13766	570	98	$	$	SYM
taxlaw-13766	570	99	31.3	31.3	NUM
taxlaw-13766	570	100	billion	billion	NUM
taxlaw-13766	570	101	.	.	PUNCT
taxlaw-13766	571	1	see	see	VERB
taxlaw-13766	571	2	office	office	NOUN
taxlaw-13766	571	3	of	of	ADP
taxlaw-13766	571	4	family	family	NOUN
taxlaw-13766	571	5	assistance	assistance	NOUN
taxlaw-13766	571	6	,	,	PUNCT
taxlaw-13766	571	7	u.s	u.s	PROPN
taxlaw-13766	571	8	.	.	PROPN
taxlaw-13766	571	9	dep’t	dep’t	PROPN
taxlaw-13766	571	10	of	of	ADP
taxlaw-13766	571	11	health	health	PROPN
taxlaw-13766	571	12	&	&	CCONJ
taxlaw-13766	571	13	hum	hum	PROPN
taxlaw-13766	571	14	.	.	PUNCT
taxlaw-13766	572	1	servs	servs	PROPN
taxlaw-13766	572	2	.	.	PROPN
taxlaw-13766	572	3	,	,	PUNCT
taxlaw-13766	572	4	tanf	tanf	PROPN
taxlaw-13766	572	5	and	and	CCONJ
taxlaw-13766	572	6	moe	moe	NOUN
taxlaw-13766	572	7	spending	spending	NOUN
taxlaw-13766	572	8	and	and	CCONJ
taxlaw-13766	572	9	transfers	transfer	NOUN
taxlaw-13766	572	10	by	by	ADP
taxlaw-13766	572	11	activity	activity	NOUN
taxlaw-13766	572	12	,	,	PUNCT
taxlaw-13766	572	13	fy	fy	PROPN
taxlaw-13766	572	14	2022	2022	NUM
taxlaw-13766	572	15	(	(	PUNCT
taxlaw-13766	572	16	jan	jan	PROPN
taxlaw-13766	572	17	.	.	PROPN
taxlaw-13766	572	18	22	22	NUM
taxlaw-13766	572	19	,	,	PUNCT
taxlaw-13766	572	20	2024	2024	NUM
taxlaw-13766	572	21	)	)	PUNCT
taxlaw-13766	572	22	,	,	PUNCT
taxlaw-13766	572	23	https://www.acf.hhs.gov/ofa/data/tanf-and-moe-spending-andtransfers-activity-fy-2022	https://www.acf.hhs.gov/ofa/data/tanf-and-moe-spending-andtransfers-activity-fy-2022	X
taxlaw-13766	573	1	[	[	X
taxlaw-13766	573	2	https://perma.cc/ufr5-bw67	https://perma.cc/ufr5-bw67	NOUN
taxlaw-13766	573	3	]	]	PUNCT
taxlaw-13766	573	4	.	.	PUNCT
taxlaw-13766	574	1	federal	federal	ADJ
taxlaw-13766	574	2	costs	cost	NOUN
taxlaw-13766	574	3	for	for	ADP
taxlaw-13766	574	4	wic	wic	NOUN
taxlaw-13766	574	5	totaled	total	VERB
taxlaw-13766	574	6	$	$	SYM
taxlaw-13766	574	7	6.6	6.6	NUM
taxlaw-13766	574	8	billion	billion	NUM
taxlaw-13766	574	9	in	in	ADP
taxlaw-13766	574	10	fiscal	fiscal	ADJ
taxlaw-13766	574	11	year	year	NOUN
taxlaw-13766	574	12	2023	2023	NUM
taxlaw-13766	574	13	,	,	PUNCT
taxlaw-13766	574	14	while	while	SCONJ
taxlaw-13766	574	15	snap	snap	ADJ
taxlaw-13766	574	16	spending	spending	NOUN
taxlaw-13766	574	17	reached	reach	VERB
taxlaw-13766	574	18	$	$	SYM
taxlaw-13766	574	19	112.8	112.8	NUM
taxlaw-13766	574	20	billion	billion	NUM
taxlaw-13766	574	21	.	.	PUNCT
taxlaw-13766	575	1	jordan	jordan	PROPN
taxlaw-13766	575	2	w.	w.	PROPN
taxlaw-13766	575	3	jones	jones	PROPN
taxlaw-13766	575	4	&	&	CCONJ
taxlaw-13766	575	5	saied	saie	VERB
taxlaw-13766	575	6	toossi	toossi	PROPN
taxlaw-13766	575	7	,	,	PUNCT
taxlaw-13766	575	8	econ	econ	PROPN
taxlaw-13766	575	9	.	.	PUNCT
taxlaw-13766	576	1	rsch	rsch	PROPN
taxlaw-13766	576	2	.	.	PUNCT
taxlaw-13766	577	1	serv	serv	PROPN
taxlaw-13766	577	2	.	.	PROPN
taxlaw-13766	577	3	,	,	PUNCT
taxlaw-13766	577	4	u.s	u.s	PROPN
taxlaw-13766	577	5	.	.	PROPN
taxlaw-13766	577	6	dep’t	dep’t	PROPN
taxlaw-13766	577	7	of	of	ADP
taxlaw-13766	577	8	agric	agric	PROPN
taxlaw-13766	577	9	.	.	PROPN
taxlaw-13766	577	10	,	,	PUNCT
taxlaw-13766	577	11	the	the	DET
taxlaw-13766	577	12	food	food	NOUN
taxlaw-13766	577	13	and	and	CCONJ
taxlaw-13766	577	14	nutrition	nutrition	NOUN
taxlaw-13766	577	15	assistance	assistance	NOUN
taxlaw-13766	577	16	landscape	landscape	NOUN
taxlaw-13766	577	17	:	:	PUNCT
taxlaw-13766	577	18	fiscal	fiscal	ADJ
taxlaw-13766	577	19	year	year	NOUN
taxlaw-13766	577	20	2023	2023	NUM
taxlaw-13766	577	21	annual	annual	ADJ
taxlaw-13766	577	22	report	report	NOUN
taxlaw-13766	577	23	5	5	NUM
taxlaw-13766	577	24	tbl.1	tbl.1	NOUN
taxlaw-13766	577	25	(	(	PUNCT
taxlaw-13766	577	26	2024	2024	NUM
taxlaw-13766	577	27	)	)	PUNCT
taxlaw-13766	577	28	.	.	PUNCT
taxlaw-13766	578	1	social	social	ADJ
taxlaw-13766	578	2	security	security	NOUN
taxlaw-13766	578	3	and	and	CCONJ
taxlaw-13766	578	4	medicaid	medicaid	PROPN
taxlaw-13766	578	5	eclipse	eclipse	NOUN
taxlaw-13766	578	6	all	all	DET
taxlaw-13766	578	7	other	other	ADJ
taxlaw-13766	578	8	programs	program	NOUN
taxlaw-13766	578	9	.	.	PUNCT
taxlaw-13766	579	1	for	for	ADP
taxlaw-13766	579	2	fiscal	fiscal	ADJ
taxlaw-13766	579	3	year	year	NOUN
taxlaw-13766	579	4	2023	2023	NUM
taxlaw-13766	579	5	,	,	PUNCT
taxlaw-13766	579	6	social	social	ADJ
taxlaw-13766	579	7	security	security	NOUN
taxlaw-13766	579	8	payments	payment	NOUN
taxlaw-13766	579	9	totaled	total	VERB
taxlaw-13766	579	10	$	$	SYM
taxlaw-13766	579	11	1.237	1.237	NUM
taxlaw-13766	579	12	trillion	trillion	NUM
taxlaw-13766	579	13	.	.	PUNCT
taxlaw-13766	580	1	office	office	NOUN
taxlaw-13766	580	2	of	of	ADP
taxlaw-13766	580	3	retirement	retirement	NOUN
taxlaw-13766	580	4	and	and	CCONJ
taxlaw-13766	580	5	disability	disability	NOUN
taxlaw-13766	580	6	policy	policy	NOUN
taxlaw-13766	580	7	,	,	PUNCT
taxlaw-13766	580	8	soc	soc	NOUN
taxlaw-13766	580	9	.	.	PUNCT
taxlaw-13766	581	1	sec	sec	PROPN
taxlaw-13766	581	2	.	.	PROPN
taxlaw-13766	581	3	admin	admin	PROPN
taxlaw-13766	581	4	.	.	PROPN
taxlaw-13766	581	5	,	,	PUNCT
taxlaw-13766	581	6	summary	summary	NOUN
taxlaw-13766	581	7	:	:	PUNCT
taxlaw-13766	581	8	actuarial	actuarial	ADJ
taxlaw-13766	581	9	status	status	NOUN
taxlaw-13766	581	10	of	of	ADP
taxlaw-13766	581	11	the	the	DET
taxlaw-13766	581	12	social	social	ADJ
taxlaw-13766	581	13	security	security	NOUN
taxlaw-13766	581	14	trust	trust	NOUN
taxlaw-13766	581	15	funds	fund	NOUN
taxlaw-13766	581	16	(	(	PUNCT
taxlaw-13766	581	17	may	may	PROPN
taxlaw-13766	581	18	2024	2024	NUM
taxlaw-13766	581	19	)	)	PUNCT
taxlaw-13766	581	20	,	,	PUNCT
taxlaw-13766	581	21	https://www.ssa.gov/policy/trust-funds-summary.pdf	https://www.ssa.gov/policy/trust-funds-summary.pdf	X
taxlaw-13766	582	1	[	[	X
taxlaw-13766	582	2	https://perma.cc/7bkm-yryr	https://perma.cc/7bkm-yryr	X
taxlaw-13766	582	3	]	]	X
taxlaw-13766	582	4	.	.	PUNCT
taxlaw-13766	583	1	medicaid	medicaid	PROPN
taxlaw-13766	583	2	spending	spending	NOUN
taxlaw-13766	583	3	reached	reach	VERB
taxlaw-13766	583	4	$	$	SYM
taxlaw-13766	583	5	1,029.8	1,029.8	NUM
taxlaw-13766	583	6	billion	billion	NUM
taxlaw-13766	583	7	in	in	ADP
taxlaw-13766	583	8	2023	2023	NUM
taxlaw-13766	583	9	.	.	PUNCT
taxlaw-13766	584	1	nhe	nhe	NOUN
taxlaw-13766	584	2	fact	fact	NOUN
taxlaw-13766	584	3	sheet	sheet	NOUN
taxlaw-13766	584	4	,	,	PUNCT
taxlaw-13766	584	5	centers	center	NOUN
taxlaw-13766	584	6	for	for	ADP
taxlaw-13766	584	7	medicare	medicare	PROPN
taxlaw-13766	584	8	and	and	CCONJ
taxlaw-13766	584	9	medicaid	medicaid	PROPN
taxlaw-13766	584	10	services	service	NOUN
taxlaw-13766	584	11	(	(	PUNCT
taxlaw-13766	584	12	last	last	ADJ
taxlaw-13766	584	13	modified	modify	VERB
taxlaw-13766	584	14	dec	dec	PROPN
taxlaw-13766	584	15	.	.	PROPN
taxlaw-13766	584	16	18	18	NUM
taxlaw-13766	584	17	,	,	PUNCT
taxlaw-13766	584	18	2024	2024	NUM
taxlaw-13766	584	19	)	)	PUNCT
taxlaw-13766	584	20	,	,	PUNCT
taxlaw-13766	584	21	https://www.cms.gov/data-research/statistics-trends-and-reports/national-health-expendituredata/nhe-fact-sheet	https://www.cms.gov/data-research/statistics-trends-and-reports/national-health-expendituredata/nhe-fact-sheet	X
taxlaw-13766	585	1	[	[	X
taxlaw-13766	585	2	https://perma.cc/9bmk-9nk4	https://perma.cc/9bmk-9nk4	X
taxlaw-13766	585	3	]	]	X
taxlaw-13766	585	4	.	.	PUNCT
taxlaw-13766	586	1	170	170	NUM
taxlaw-13766	586	2	alex	alex	PROPN
taxlaw-13766	586	3	brill	brill	PROPN
taxlaw-13766	586	4	&	&	CCONJ
taxlaw-13766	586	5	scott	scott	PROPN
taxlaw-13766	586	6	ganz	ganz	PROPN
taxlaw-13766	586	7	,	,	PUNCT
taxlaw-13766	586	8	progressivity	progressivity	NOUN
taxlaw-13766	586	9	,	,	PUNCT
taxlaw-13766	586	10	redistribution	redistribution	NOUN
taxlaw-13766	586	11	,	,	PUNCT
taxlaw-13766	586	12	and	and	CCONJ
taxlaw-13766	586	13	inequality	inequality	NOUN
taxlaw-13766	586	14	,	,	PUNCT
taxlaw-13766	586	15	nat’l	nat’l	NOUN
taxlaw-13766	586	16	affs	aff	NOUN
taxlaw-13766	586	17	.	.	PUNCT
taxlaw-13766	586	18	,	,	PUNCT
taxlaw-13766	586	19	summer	summer	NOUN
taxlaw-13766	586	20	2020	2020	NUM
taxlaw-13766	586	21	,	,	PUNCT
taxlaw-13766	586	22	at	at	ADP
taxlaw-13766	586	23	74	74	NUM
taxlaw-13766	586	24	,	,	PUNCT
taxlaw-13766	586	25	76	76	NUM
taxlaw-13766	586	26	.	.	PUNCT
taxlaw-13766	586	27	171	171	NUM
taxlaw-13766	586	28	tax	tax	NOUN
taxlaw-13766	586	29	direct	direct	ADJ
taxlaw-13766	586	30	transfers	transfer	NOUN
taxlaw-13766	586	31	could	could	AUX
taxlaw-13766	586	32	also	also	ADV
taxlaw-13766	586	33	be	be	AUX
taxlaw-13766	586	34	conceptualized	conceptualize	VERB
taxlaw-13766	586	35	under	under	ADP
taxlaw-13766	586	36	the	the	DET
taxlaw-13766	586	37	umbrella	umbrella	NOUN
taxlaw-13766	586	38	of	of	ADP
taxlaw-13766	586	39	differential	differential	ADJ
taxlaw-13766	586	40	contributions	contribution	NOUN
taxlaw-13766	586	41	in	in	ADP
taxlaw-13766	586	42	that	that	SCONJ
taxlaw-13766	586	43	they	they	PRON
taxlaw-13766	586	44	push	push	VERB
taxlaw-13766	586	45	an	an	DET
taxlaw-13766	586	46	individual	individual	NOUN
taxlaw-13766	586	47	’s	’s	PART
taxlaw-13766	586	48	tax	tax	NOUN
taxlaw-13766	586	49	liability	liability	NOUN
taxlaw-13766	586	50	further	far	ADV
taxlaw-13766	586	51	below	below	ADP
taxlaw-13766	586	52	the	the	DET
taxlaw-13766	586	53	redistributive	redistributive	ADJ
taxlaw-13766	586	54	tax	tax	NOUN
taxlaw-13766	586	55	baseline	baseline	NOUN
taxlaw-13766	586	56	.	.	PUNCT
taxlaw-13766	587	1	we	we	PRON
taxlaw-13766	587	2	separate	separate	VERB
taxlaw-13766	587	3	them	they	PRON
taxlaw-13766	587	4	out	out	ADP
taxlaw-13766	587	5	because	because	SCONJ
taxlaw-13766	587	6	of	of	ADP
taxlaw-13766	587	7	the	the	DET
taxlaw-13766	587	8	significant	significant	ADJ
taxlaw-13766	587	9	role	role	NOUN
taxlaw-13766	587	10	refundable	refundable	ADJ
taxlaw-13766	587	11	credits	credit	NOUN
taxlaw-13766	587	12	play	play	VERB
taxlaw-13766	587	13	in	in	ADP
taxlaw-13766	587	14	our	our	PRON
taxlaw-13766	587	15	tax	tax	NOUN
taxlaw-13766	587	16	scheme	scheme	NOUN
taxlaw-13766	587	17	.	.	PUNCT
taxlaw-13766	588	1	172	172	NUM
taxlaw-13766	588	2	of	of	ADP
taxlaw-13766	588	3	course	course	NOUN
taxlaw-13766	588	4	,	,	PUNCT
taxlaw-13766	588	5	all	all	DET
taxlaw-13766	588	6	other	other	ADJ
taxlaw-13766	588	7	things	thing	NOUN
taxlaw-13766	588	8	are	be	AUX
taxlaw-13766	588	9	not	not	PART
taxlaw-13766	588	10	equal	equal	ADJ
taxlaw-13766	588	11	.	.	PUNCT
taxlaw-13766	589	1	as	as	SCONJ
taxlaw-13766	589	2	discussed	discuss	VERB
taxlaw-13766	589	3	in	in	ADP
taxlaw-13766	589	4	the	the	DET
taxlaw-13766	589	5	next	next	ADJ
taxlaw-13766	589	6	section	section	NOUN
taxlaw-13766	589	7	,	,	PUNCT
taxlaw-13766	589	8	progressive	progressive	ADJ
taxlaw-13766	589	9	curves	curve	NOUN
taxlaw-13766	589	10	come	come	VERB
taxlaw-13766	589	11	with	with	ADP
taxlaw-13766	589	12	efficiency	efficiency	NOUN
taxlaw-13766	589	13	tradeoffs	tradeoff	NOUN
taxlaw-13766	589	14	given	give	VERB
taxlaw-13766	589	15	the	the	DET
taxlaw-13766	589	16	elasticity	elasticity	NOUN
taxlaw-13766	589	17	of	of	ADP
taxlaw-13766	589	18	labor	labor	NOUN
taxlaw-13766	589	19	and	and	CCONJ
taxlaw-13766	589	20	income	income	NOUN
taxlaw-13766	589	21	.	.	PUNCT
taxlaw-13766	590	1	112	112	NUM
taxlaw-13766	590	2	columbia	columbia	PROPN
taxlaw-13766	590	3	journal	journal	PROPN
taxlaw-13766	590	4	of	of	ADP
taxlaw-13766	590	5	tax	tax	NOUN
taxlaw-13766	590	6	law	law	NOUN
taxlaw-13766	590	7	[	[	X
taxlaw-13766	590	8	vol	vol	NOUN
taxlaw-13766	590	9	.	.	PUNCT
taxlaw-13766	591	1	16:2	16:2	NUM
taxlaw-13766	591	2	lower	low	ADJ
taxlaw-13766	591	3	rates	rate	NOUN
taxlaw-13766	591	4	(	(	PUNCT
taxlaw-13766	591	5	or	or	CCONJ
taxlaw-13766	591	6	receiving	receive	VERB
taxlaw-13766	591	7	transfers	transfer	NOUN
taxlaw-13766	591	8	)	)	PUNCT
taxlaw-13766	591	9	have	have	AUX
taxlaw-13766	591	10	received	receive	VERB
taxlaw-13766	591	11	redistribution	redistribution	NOUN
taxlaw-13766	591	12	.	.	PUNCT
taxlaw-13766	592	1	this	this	PRON
taxlaw-13766	592	2	is	be	AUX
taxlaw-13766	592	3	not	not	PART
taxlaw-13766	592	4	to	to	PART
taxlaw-13766	592	5	say	say	VERB
taxlaw-13766	592	6	that	that	DET
taxlaw-13766	592	7	progressivity	progressivity	NOUN
taxlaw-13766	592	8	always	always	ADV
taxlaw-13766	592	9	equates	equate	VERB
taxlaw-13766	592	10	with	with	ADP
taxlaw-13766	592	11	redistribution	redistribution	NOUN
taxlaw-13766	592	12	:	:	PUNCT
taxlaw-13766	592	13	splinter	splinter	NOUN
taxlaw-13766	592	14	explains	explain	VERB
taxlaw-13766	592	15	that	that	SCONJ
taxlaw-13766	592	16	the	the	DET
taxlaw-13766	592	17	two	two	NUM
taxlaw-13766	592	18	concepts	concept	NOUN
taxlaw-13766	592	19	are	be	AUX
taxlaw-13766	592	20	distinct	distinct	ADJ
taxlaw-13766	592	21	because	because	SCONJ
taxlaw-13766	592	22	while	while	SCONJ
taxlaw-13766	592	23	“	"	PUNCT
taxlaw-13766	592	24	progressivity	progressivity	NOUN
taxlaw-13766	592	25	is	be	AUX
taxlaw-13766	592	26	independent	independent	ADJ
taxlaw-13766	592	27	of	of	ADP
taxlaw-13766	592	28	the	the	DET
taxlaw-13766	592	29	tax	tax	NOUN
taxlaw-13766	592	30	level	level	NOUN
taxlaw-13766	592	31	,	,	PUNCT
taxlaw-13766	592	32	redistribution	redistribution	NOUN
taxlaw-13766	592	33	changes	change	NOUN
taxlaw-13766	592	34	with	with	ADP
taxlaw-13766	592	35	the	the	DET
taxlaw-13766	592	36	tax	tax	NOUN
taxlaw-13766	592	37	level	level	NOUN
taxlaw-13766	592	38	.	.	PUNCT
taxlaw-13766	592	39	”173	”173	PROPN
taxlaw-13766	592	40	splinter	splinter	NOUN
taxlaw-13766	592	41	is	be	AUX
taxlaw-13766	592	42	right	right	ADV
taxlaw-13766	592	43	conceptually	conceptually	ADV
taxlaw-13766	592	44	,	,	PUNCT
taxlaw-13766	592	45	but	but	CCONJ
taxlaw-13766	592	46	at	at	ADP
taxlaw-13766	592	47	any	any	DET
taxlaw-13766	592	48	fixed	fixed	ADJ
taxlaw-13766	592	49	level	level	NOUN
taxlaw-13766	592	50	of	of	ADP
taxlaw-13766	592	51	tax	tax	NOUN
taxlaw-13766	592	52	revenue	revenue	NOUN
taxlaw-13766	592	53	,	,	PUNCT
taxlaw-13766	592	54	higher	high	ADJ
taxlaw-13766	592	55	progressivity	progressivity	NOUN
taxlaw-13766	592	56	will	will	AUX
taxlaw-13766	592	57	by	by	ADP
taxlaw-13766	592	58	definition	definition	NOUN
taxlaw-13766	592	59	result	result	NOUN
taxlaw-13766	592	60	in	in	ADP
taxlaw-13766	592	61	more	more	ADJ
taxlaw-13766	592	62	redistribution	redistribution	NOUN
taxlaw-13766	592	63	.	.	PUNCT
taxlaw-13766	593	1	unlike	unlike	ADP
taxlaw-13766	593	2	the	the	DET
taxlaw-13766	593	3	number	number	NOUN
taxlaw-13766	593	4	of	of	ADP
taxlaw-13766	593	5	direct	direct	ADJ
taxlaw-13766	593	6	transfers	transfer	NOUN
taxlaw-13766	593	7	,	,	PUNCT
taxlaw-13766	593	8	the	the	DET
taxlaw-13766	593	9	list	list	NOUN
taxlaw-13766	593	10	of	of	ADP
taxlaw-13766	593	11	tax	tax	NOUN
taxlaw-13766	593	12	provisions	provision	NOUN
taxlaw-13766	593	13	affecting	affect	VERB
taxlaw-13766	593	14	differential	differential	ADJ
taxlaw-13766	593	15	contributions	contribution	NOUN
taxlaw-13766	593	16	is	be	AUX
taxlaw-13766	593	17	extensive	extensive	ADJ
taxlaw-13766	593	18	—	—	PUNCT
taxlaw-13766	593	19	in	in	ADP
taxlaw-13766	593	20	large	large	ADJ
taxlaw-13766	593	21	part	part	NOUN
taxlaw-13766	593	22	due	due	ADP
taxlaw-13766	593	23	to	to	ADP
taxlaw-13766	593	24	the	the	DET
taxlaw-13766	593	25	extreme	extreme	ADJ
taxlaw-13766	593	26	complexity	complexity	NOUN
taxlaw-13766	593	27	of	of	ADP
taxlaw-13766	593	28	the	the	DET
taxlaw-13766	593	29	u.s	u.s	PROPN
taxlaw-13766	593	30	.	.	PROPN
taxlaw-13766	593	31	tax	tax	PROPN
taxlaw-13766	593	32	code	code	PROPN
taxlaw-13766	593	33	.	.	PUNCT
taxlaw-13766	594	1	of	of	ADP
taxlaw-13766	594	2	course	course	NOUN
taxlaw-13766	594	3	,	,	PUNCT
taxlaw-13766	594	4	a	a	DET
taxlaw-13766	594	5	baseline	baseline	ADJ
taxlaw-13766	594	6	level	level	NOUN
taxlaw-13766	594	7	of	of	ADP
taxlaw-13766	594	8	differential	differential	ADJ
taxlaw-13766	594	9	contributions	contribution	NOUN
taxlaw-13766	594	10	is	be	AUX
taxlaw-13766	594	11	set	set	VERB
taxlaw-13766	594	12	by	by	ADP
taxlaw-13766	594	13	our	our	PRON
taxlaw-13766	594	14	tax	tax	NOUN
taxlaw-13766	594	15	rates	rate	NOUN
taxlaw-13766	594	16	and	and	CCONJ
taxlaw-13766	594	17	their	their	PRON
taxlaw-13766	594	18	deviation	deviation	NOUN
taxlaw-13766	594	19	from	from	ADP
taxlaw-13766	594	20	a	a	DET
taxlaw-13766	594	21	regressive	regressive	ADJ
taxlaw-13766	594	22	or	or	CCONJ
taxlaw-13766	594	23	proportional	proportional	ADJ
taxlaw-13766	594	24	redistributive	redistributive	ADJ
taxlaw-13766	594	25	baseline	baseline	NOUN
taxlaw-13766	594	26	.	.	PUNCT
taxlaw-13766	595	1	the	the	DET
taxlaw-13766	595	2	united	united	PROPN
taxlaw-13766	595	3	states	states	PROPN
taxlaw-13766	595	4	income	income	NOUN
taxlaw-13766	595	5	tax	tax	NOUN
taxlaw-13766	595	6	curve	curve	NOUN
taxlaw-13766	595	7	is	be	AUX
taxlaw-13766	595	8	—	—	PUNCT
taxlaw-13766	595	9	and	and	CCONJ
taxlaw-13766	595	10	has	have	AUX
taxlaw-13766	595	11	always	always	ADV
taxlaw-13766	595	12	been	be	AUX
taxlaw-13766	595	13	—	—	PUNCT
taxlaw-13766	595	14	progressive	progressive	ADJ
taxlaw-13766	595	15	.	.	PUNCT
taxlaw-13766	596	1	still	still	ADV
taxlaw-13766	596	2	,	,	PUNCT
taxlaw-13766	596	3	“	"	PUNCT
taxlaw-13766	596	4	[	[	X
taxlaw-13766	596	5	d]espite	d]espite	VERB
taxlaw-13766	596	6	the	the	DET
taxlaw-13766	596	7	ambiguity	ambiguity	NOUN
taxlaw-13766	596	8	of	of	ADP
taxlaw-13766	596	9	economic	economic	ADJ
taxlaw-13766	596	10	theory	theory	NOUN
taxlaw-13766	596	11	,	,	PUNCT
taxlaw-13766	596	12	public	public	ADJ
taxlaw-13766	596	13	policy	policy	NOUN
taxlaw-13766	596	14	over	over	ADP
taxlaw-13766	596	15	the	the	DET
taxlaw-13766	596	16	last	last	ADJ
taxlaw-13766	596	17	three	three	NUM
taxlaw-13766	596	18	decades	decade	NOUN
taxlaw-13766	596	19	has	have	AUX
taxlaw-13766	596	20	steadily	steadily	ADV
taxlaw-13766	596	21	moved	move	VERB
taxlaw-13766	596	22	toward	toward	ADP
taxlaw-13766	596	23	lower	low	ADJ
taxlaw-13766	596	24	marginal	marginal	ADJ
taxlaw-13766	596	25	tax	tax	NOUN
taxlaw-13766	596	26	rates	rate	NOUN
taxlaw-13766	596	27	on	on	ADP
taxlaw-13766	596	28	high	high	ADJ
taxlaw-13766	596	29	earners	earner	NOUN
taxlaw-13766	596	30	.	.	PUNCT
taxlaw-13766	597	1	”174	”174	X
taxlaw-13766	597	2	as	as	SCONJ
taxlaw-13766	597	3	former	former	ADJ
taxlaw-13766	597	4	secretary	secretary	PROPN
taxlaw-13766	597	5	of	of	ADP
taxlaw-13766	597	6	labor	labor	PROPN
taxlaw-13766	597	7	robert	robert	PROPN
taxlaw-13766	597	8	reich	reich	PROPN
taxlaw-13766	597	9	noted	note	VERB
taxlaw-13766	597	10	on	on	ADP
taxlaw-13766	597	11	x	x	SYM
taxlaw-13766	597	12	,	,	PUNCT
taxlaw-13766	597	13	top	top	ADJ
taxlaw-13766	597	14	marginal	marginal	ADJ
taxlaw-13766	597	15	tax	tax	NOUN
taxlaw-13766	597	16	rates	rate	NOUN
taxlaw-13766	597	17	peaked	peak	VERB
taxlaw-13766	597	18	at	at	ADP
taxlaw-13766	597	19	91	91	NUM
taxlaw-13766	597	20	%	%	NOUN
taxlaw-13766	597	21	in	in	ADP
taxlaw-13766	597	22	1960	1960	NUM
taxlaw-13766	597	23	and	and	CCONJ
taxlaw-13766	597	24	dwindled	dwindle	VERB
taxlaw-13766	597	25	to	to	ADP
taxlaw-13766	597	26	35	35	NUM
taxlaw-13766	597	27	%	%	NOUN
taxlaw-13766	597	28	by	by	ADP
taxlaw-13766	597	29	2010.175	2010.175	PROPN
taxlaw-13766	597	30	but	but	CCONJ
taxlaw-13766	597	31	tax	tax	NOUN
taxlaw-13766	597	32	rates	rate	NOUN
taxlaw-13766	597	33	alone	alone	ADV
taxlaw-13766	597	34	do	do	AUX
taxlaw-13766	597	35	not	not	PART
taxlaw-13766	597	36	define	define	VERB
taxlaw-13766	597	37	differential	differential	ADJ
taxlaw-13766	597	38	contributions	contribution	NOUN
taxlaw-13766	597	39	;	;	PUNCT
taxlaw-13766	597	40	tax	tax	NOUN
taxlaw-13766	597	41	provisions	provision	NOUN
taxlaw-13766	597	42	that	that	PRON
taxlaw-13766	597	43	adjust	adjust	VERB
taxlaw-13766	597	44	the	the	DET
taxlaw-13766	597	45	rate	rate	NOUN
taxlaw-13766	597	46	structure	structure	NOUN
taxlaw-13766	597	47	further	far	ADV
taxlaw-13766	597	48	adjust	adjust	VERB
taxlaw-13766	597	49	relative	relative	ADJ
taxlaw-13766	597	50	tax	tax	NOUN
taxlaw-13766	597	51	liabilities	liability	NOUN
taxlaw-13766	597	52	.	.	PUNCT
taxlaw-13766	598	1	in	in	ADP
taxlaw-13766	598	2	2014	2014	NUM
taxlaw-13766	598	3	,	,	PUNCT
taxlaw-13766	598	4	tahk	tahk	PROPN
taxlaw-13766	598	5	catalogued	catalogue	VERB
taxlaw-13766	598	6	the	the	DET
taxlaw-13766	598	7	provisions	provision	NOUN
taxlaw-13766	598	8	that	that	PRON
taxlaw-13766	598	9	“	"	PUNCT
taxlaw-13766	598	10	directly	directly	ADV
taxlaw-13766	598	11	subsidize	subsidize	VERB
taxlaw-13766	598	12	low	low	ADJ
taxlaw-13766	598	13	-	-	PUNCT
taxlaw-13766	598	14	income	income	NOUN
taxlaw-13766	598	15	individuals	individual	NOUN
taxlaw-13766	598	16	.	.	PUNCT
taxlaw-13766	599	1	”176	”176	PUNCT
taxlaw-13766	600	1	moreover	moreover	ADV
taxlaw-13766	600	2	,	,	PUNCT
taxlaw-13766	600	3	direct	direct	ADJ
taxlaw-13766	600	4	transfer	transfer	NOUN
taxlaw-13766	600	5	provisions	provision	NOUN
taxlaw-13766	600	6	also	also	ADV
taxlaw-13766	600	7	impact	impact	VERB
taxlaw-13766	600	8	differential	differential	ADJ
taxlaw-13766	600	9	contributions	contribution	NOUN
taxlaw-13766	600	10	by	by	ADP
taxlaw-13766	600	11	reducing	reduce	VERB
taxlaw-13766	600	12	average	average	ADJ
taxlaw-13766	600	13	tax	tax	NOUN
taxlaw-13766	600	14	rates	rate	NOUN
taxlaw-13766	600	15	for	for	ADP
taxlaw-13766	600	16	low	low	ADJ
taxlaw-13766	600	17	-	-	PUNCT
taxlaw-13766	600	18	income	income	NOUN
taxlaw-13766	600	19	taxpayers	taxpayer	NOUN
taxlaw-13766	600	20	even	even	ADV
taxlaw-13766	600	21	if	if	SCONJ
taxlaw-13766	600	22	they	they	PRON
taxlaw-13766	600	23	do	do	AUX
taxlaw-13766	600	24	not	not	PART
taxlaw-13766	600	25	lead	lead	VERB
taxlaw-13766	600	26	to	to	ADP
taxlaw-13766	600	27	a	a	DET
taxlaw-13766	600	28	cash	cash	NOUN
taxlaw-13766	600	29	refund.177	refund.177	ADV
taxlaw-13766	600	30	as	as	ADP
taxlaw-13766	600	31	kleiman	kleiman	NOUN
taxlaw-13766	600	32	notes	note	VERB
taxlaw-13766	600	33	,	,	PUNCT
taxlaw-13766	600	34	citing	cite	VERB
taxlaw-13766	600	35	congressional	congressional	ADJ
taxlaw-13766	600	36	budget	budget	NOUN
taxlaw-13766	600	37	office	office	NOUN
taxlaw-13766	600	38	analysis	analysis	NOUN
taxlaw-13766	600	39	,	,	PUNCT
taxlaw-13766	600	40	“	"	PUNCT
taxlaw-13766	600	41	the	the	DET
taxlaw-13766	600	42	eitc	eitc	NOUN
taxlaw-13766	600	43	has	have	AUX
taxlaw-13766	600	44	brought	bring	VERB
taxlaw-13766	600	45	average	average	ADJ
taxlaw-13766	600	46	tax	tax	NOUN
taxlaw-13766	600	47	rates	rate	NOUN
taxlaw-13766	600	48	down	down	ADP
taxlaw-13766	600	49	for	for	ADP
taxlaw-13766	600	50	taxpayers	taxpayer	NOUN
taxlaw-13766	600	51	in	in	ADP
taxlaw-13766	600	52	the	the	DET
taxlaw-13766	600	53	first	first	ADJ
taxlaw-13766	600	54	income	income	NOUN
taxlaw-13766	600	55	quintile	quintile	NOUN
taxlaw-13766	600	56	,	,	PUNCT
taxlaw-13766	600	57	and	and	CCONJ
taxlaw-13766	600	58	the	the	DET
taxlaw-13766	600	59	child	child	NOUN
taxlaw-13766	600	60	tax	tax	NOUN
taxlaw-13766	600	61	credit	credit	NOUN
taxlaw-13766	600	62	has	have	AUX
taxlaw-13766	600	63	done	do	VERB
taxlaw-13766	600	64	the	the	DET
taxlaw-13766	600	65	same	same	ADJ
taxlaw-13766	600	66	for	for	ADP
taxlaw-13766	600	67	those	those	PRON
taxlaw-13766	600	68	in	in	ADP
taxlaw-13766	600	69	the	the	DET
taxlaw-13766	600	70	second	second	ADJ
taxlaw-13766	600	71	,	,	PUNCT
taxlaw-13766	600	72	third	third	ADJ
taxlaw-13766	600	73	,	,	PUNCT
taxlaw-13766	600	74	173	173	NUM
taxlaw-13766	600	75	david	david	PROPN
taxlaw-13766	600	76	splinter	splinter	PROPN
taxlaw-13766	600	77	,	,	PUNCT
taxlaw-13766	600	78	u.s	u.s	PROPN
taxlaw-13766	600	79	.	.	PROPN
taxlaw-13766	600	80	tax	tax	NOUN
taxlaw-13766	600	81	progressivity	progressivity	NOUN
taxlaw-13766	600	82	and	and	CCONJ
taxlaw-13766	600	83	redistribution	redistribution	NOUN
taxlaw-13766	600	84	,	,	PUNCT
taxlaw-13766	600	85	73	73	NUM
taxlaw-13766	600	86	nat	nat	NOUN
taxlaw-13766	600	87	.	.	PUNCT
taxlaw-13766	601	1	tax	tax	PROPN
taxlaw-13766	601	2	j.	j.	PROPN
taxlaw-13766	601	3	1005	1005	PROPN
taxlaw-13766	601	4	,	,	PUNCT
taxlaw-13766	601	5	1007	1007	NUM
taxlaw-13766	601	6	(	(	PUNCT
taxlaw-13766	601	7	2020	2020	NUM
taxlaw-13766	601	8	)	)	PUNCT
taxlaw-13766	601	9	.	.	PUNCT
taxlaw-13766	602	1	174	174	NUM
taxlaw-13766	602	2	n.	n.	PROPN
taxlaw-13766	602	3	gregory	gregory	PROPN
taxlaw-13766	602	4	mankiw	mankiw	PROPN
taxlaw-13766	602	5	et	et	PROPN
taxlaw-13766	602	6	al	al	PROPN
taxlaw-13766	602	7	.	.	PROPN
taxlaw-13766	602	8	,	,	PUNCT
taxlaw-13766	602	9	optimal	optimal	ADJ
taxlaw-13766	602	10	taxation	taxation	NOUN
taxlaw-13766	602	11	in	in	ADP
taxlaw-13766	602	12	theory	theory	NOUN
taxlaw-13766	602	13	and	and	CCONJ
taxlaw-13766	602	14	practice	practice	NOUN
taxlaw-13766	602	15	,	,	PUNCT
taxlaw-13766	602	16	23	23	NUM
taxlaw-13766	602	17	j.	j.	PROPN
taxlaw-13766	602	18	econ	econ	PROPN
taxlaw-13766	602	19	.	.	PUNCT
taxlaw-13766	603	1	persps	persps	PROPN
taxlaw-13766	603	2	.	.	PUNCT
taxlaw-13766	604	1	147	147	NUM
taxlaw-13766	604	2	,	,	PUNCT
taxlaw-13766	604	3	154	154	NUM
taxlaw-13766	604	4	(	(	PUNCT
taxlaw-13766	604	5	2009	2009	NUM
taxlaw-13766	604	6	)	)	PUNCT
taxlaw-13766	604	7	.	.	PUNCT
taxlaw-13766	605	1	175	175	NUM
taxlaw-13766	605	2	robert	robert	PROPN
taxlaw-13766	605	3	reich	reich	PROPN
taxlaw-13766	605	4	(	(	PUNCT
taxlaw-13766	605	5	@rbreich	@rbreich	PROPN
taxlaw-13766	605	6	)	)	PUNCT
taxlaw-13766	605	7	,	,	PUNCT
taxlaw-13766	605	8	x	x	X
taxlaw-13766	605	9	(	(	PUNCT
taxlaw-13766	605	10	apr	apr	PROPN
taxlaw-13766	605	11	.	.	PROPN
taxlaw-13766	605	12	29	29	NUM
taxlaw-13766	605	13	,	,	PUNCT
taxlaw-13766	605	14	2023	2023	NUM
taxlaw-13766	605	15	,	,	PUNCT
taxlaw-13766	605	16	8:15	8:15	NUM
taxlaw-13766	605	17	pm	pm	NOUN
taxlaw-13766	605	18	)	)	PUNCT
taxlaw-13766	605	19	,	,	PUNCT
taxlaw-13766	605	20	https://x.com/rbreich/status/1652466548202766336	https://x.com/rbreich/status/1652466548202766336	PROPN
taxlaw-13766	605	21	[	[	X
taxlaw-13766	605	22	https://perma.cc/mj86-ph6c	https://perma.cc/mj86-ph6c	X
taxlaw-13766	605	23	]	]	X
taxlaw-13766	605	24	.	.	PUNCT
taxlaw-13766	606	1	most	most	ADV
taxlaw-13766	606	2	recently	recently	ADV
taxlaw-13766	606	3	,	,	PUNCT
taxlaw-13766	606	4	the	the	DET
taxlaw-13766	606	5	top	top	ADJ
taxlaw-13766	606	6	rate	rate	NOUN
taxlaw-13766	606	7	increased	increase	VERB
taxlaw-13766	606	8	to	to	ADP
taxlaw-13766	606	9	39.6	39.6	NUM
taxlaw-13766	606	10	%	%	NOUN
taxlaw-13766	606	11	in	in	ADP
taxlaw-13766	606	12	2012	2012	NUM
taxlaw-13766	606	13	,	,	PUNCT
taxlaw-13766	606	14	but	but	CCONJ
taxlaw-13766	606	15	it	it	PRON
taxlaw-13766	606	16	dropped	drop	VERB
taxlaw-13766	606	17	to	to	ADP
taxlaw-13766	606	18	37	37	NUM
taxlaw-13766	606	19	%	%	NOUN
taxlaw-13766	606	20	in	in	ADP
taxlaw-13766	606	21	2018	2018	NUM
taxlaw-13766	606	22	.	.	PUNCT
taxlaw-13766	607	1	history	history	NOUN
taxlaw-13766	607	2	of	of	ADP
taxlaw-13766	607	3	federal	federal	ADJ
taxlaw-13766	607	4	income	income	NOUN
taxlaw-13766	607	5	tax	tax	NOUN
taxlaw-13766	607	6	rates	rate	NOUN
taxlaw-13766	607	7	:	:	PUNCT
taxlaw-13766	607	8	1913	1913	NUM
taxlaw-13766	607	9	–	–	PUNCT
taxlaw-13766	607	10	2024	2024	NUM
taxlaw-13766	607	11	,	,	PUNCT
taxlaw-13766	607	12	bradford	bradford	PROPN
taxlaw-13766	607	13	tax	tax	PROPN
taxlaw-13766	607	14	institute	institute	PROPN
taxlaw-13766	607	15	(	(	PUNCT
taxlaw-13766	607	16	last	last	ADV
taxlaw-13766	607	17	visited	visit	VERB
taxlaw-13766	607	18	june	june	PROPN
taxlaw-13766	607	19	28	28	NUM
taxlaw-13766	607	20	,	,	PUNCT
taxlaw-13766	607	21	2024	2024	NUM
taxlaw-13766	607	22	)	)	PUNCT
taxlaw-13766	607	23	,	,	PUNCT
taxlaw-13766	607	24	https://bradfordtaxinstitute.com/free_resources/federal-income-tax-rates.aspx	https://bradfordtaxinstitute.com/free_resources/federal-income-tax-rates.aspx	X
taxlaw-13766	608	1	[	[	X
taxlaw-13766	608	2	https://perma.cc/3eqn-3c7h	https://perma.cc/3eqn-3c7h	X
taxlaw-13766	608	3	]	]	X
taxlaw-13766	608	4	.	.	PUNCT
taxlaw-13766	609	1	176	176	NUM
taxlaw-13766	609	2	tahk	tahk	PROPN
taxlaw-13766	609	3	,	,	PUNCT
taxlaw-13766	609	4	supra	supra	PROPN
taxlaw-13766	609	5	note	note	NOUN
taxlaw-13766	609	6	154	154	NUM
taxlaw-13766	609	7	,	,	PUNCT
taxlaw-13766	609	8	at	at	ADP
taxlaw-13766	609	9	793	793	NUM
taxlaw-13766	609	10	.	.	PUNCT
taxlaw-13766	610	1	tax	tax	NOUN
taxlaw-13766	610	2	provisions	provision	NOUN
taxlaw-13766	610	3	such	such	ADJ
taxlaw-13766	610	4	as	as	ADP
taxlaw-13766	610	5	personal	personal	ADJ
taxlaw-13766	610	6	exemptions	exemption	NOUN
taxlaw-13766	610	7	(	(	PUNCT
taxlaw-13766	610	8	i.r.c	i.r.c	NOUN
taxlaw-13766	610	9	.	.	PUNCT
taxlaw-13766	611	1	§	§	PROPN
taxlaw-13766	611	2	§	§	PROPN
taxlaw-13766	611	3	151(b	151(b	PROPN
taxlaw-13766	611	4	)	)	PUNCT
taxlaw-13766	611	5	;	;	PUNCT
taxlaw-13766	612	1	151(d)(3)(a	151(d)(3)(a	NUM
taxlaw-13766	612	2	)	)	PUNCT
taxlaw-13766	612	3	)	)	PUNCT
taxlaw-13766	612	4	,	,	PUNCT
taxlaw-13766	612	5	dependency	dependency	NOUN
taxlaw-13766	612	6	exemptions	exemption	NOUN
taxlaw-13766	612	7	(	(	PUNCT
taxlaw-13766	612	8	i.r.c	i.r.c	NOUN
taxlaw-13766	612	9	.	.	PUNCT
taxlaw-13766	613	1	§	§	PROPN
taxlaw-13766	613	2	151(c	151(c	PROPN
taxlaw-13766	613	3	)	)	PUNCT
taxlaw-13766	613	4	)	)	PUNCT
taxlaw-13766	613	5	,	,	PUNCT
taxlaw-13766	613	6	and	and	CCONJ
taxlaw-13766	613	7	the	the	DET
taxlaw-13766	613	8	standard	standard	ADJ
taxlaw-13766	613	9	deduction	deduction	NOUN
taxlaw-13766	613	10	(	(	PUNCT
taxlaw-13766	613	11	i.r.c	i.r.c	NOUN
taxlaw-13766	613	12	.	.	PUNCT
taxlaw-13766	614	1	§	§	PROPN
taxlaw-13766	614	2	63(c)(1	63(c)(1	NUM
taxlaw-13766	614	3	)	)	PUNCT
taxlaw-13766	614	4	)	)	PUNCT
taxlaw-13766	614	5	reduce	reduce	VERB
taxlaw-13766	614	6	a	a	DET
taxlaw-13766	614	7	taxpayer	taxpayer	NOUN
taxlaw-13766	614	8	’s	’s	PART
taxlaw-13766	614	9	liability	liability	NOUN
taxlaw-13766	614	10	;	;	PUNCT
taxlaw-13766	614	11	if	if	SCONJ
taxlaw-13766	614	12	a	a	DET
taxlaw-13766	614	13	provision	provision	NOUN
taxlaw-13766	614	14	pushes	push	VERB
taxlaw-13766	614	15	liability	liability	NOUN
taxlaw-13766	614	16	below	below	ADP
taxlaw-13766	614	17	the	the	DET
taxlaw-13766	614	18	redistributive	redistributive	ADJ
taxlaw-13766	614	19	baseline	baseline	NOUN
taxlaw-13766	614	20	,	,	PUNCT
taxlaw-13766	614	21	it	it	PRON
taxlaw-13766	614	22	creates	create	VERB
taxlaw-13766	614	23	redistribution	redistribution	NOUN
taxlaw-13766	614	24	towards	towards	ADP
taxlaw-13766	614	25	that	that	DET
taxlaw-13766	614	26	taxpayer	taxpayer	NOUN
taxlaw-13766	614	27	.	.	PUNCT
taxlaw-13766	615	1	177	177	NUM
taxlaw-13766	615	2	the	the	DET
taxlaw-13766	615	3	breakdown	breakdown	NOUN
taxlaw-13766	615	4	between	between	ADP
taxlaw-13766	615	5	direct	direct	ADJ
taxlaw-13766	615	6	transfers	transfer	NOUN
taxlaw-13766	615	7	and	and	CCONJ
taxlaw-13766	615	8	differential	differential	ADJ
taxlaw-13766	615	9	contributions	contribution	NOUN
taxlaw-13766	615	10	from	from	ADP
taxlaw-13766	615	11	refundable	refundable	ADJ
taxlaw-13766	615	12	credits	credit	NOUN
taxlaw-13766	615	13	depends	depend	VERB
taxlaw-13766	615	14	on	on	ADP
taxlaw-13766	615	15	the	the	DET
taxlaw-13766	615	16	fraction	fraction	NOUN
taxlaw-13766	615	17	of	of	ADP
taxlaw-13766	615	18	eligible	eligible	ADJ
taxlaw-13766	615	19	claimants	claimant	NOUN
taxlaw-13766	615	20	who	who	PRON
taxlaw-13766	615	21	do	do	AUX
taxlaw-13766	615	22	not	not	PART
taxlaw-13766	615	23	have	have	VERB
taxlaw-13766	615	24	tax	tax	NOUN
taxlaw-13766	615	25	liabilities	liability	NOUN
taxlaw-13766	615	26	.	.	PUNCT
taxlaw-13766	616	1	for	for	ADP
taxlaw-13766	616	2	fiscal	fiscal	ADJ
taxlaw-13766	616	3	year	year	NOUN
taxlaw-13766	616	4	2024	2024	NUM
taxlaw-13766	616	5	,	,	PUNCT
taxlaw-13766	616	6	eitc	eitc	ADJ
taxlaw-13766	616	7	outlays	outlay	NOUN
taxlaw-13766	616	8	are	be	AUX
taxlaw-13766	616	9	estimated	estimate	VERB
taxlaw-13766	616	10	at	at	ADP
taxlaw-13766	616	11	$	$	SYM
taxlaw-13766	616	12	67	67	NUM
taxlaw-13766	616	13	billion	billion	NUM
taxlaw-13766	616	14	,	,	PUNCT
taxlaw-13766	616	15	whereas	whereas	SCONJ
taxlaw-13766	616	16	revenue	revenue	NOUN
taxlaw-13766	616	17	lost	lose	VERB
taxlaw-13766	616	18	(	(	PUNCT
taxlaw-13766	616	19	that	that	PRON
taxlaw-13766	616	20	is	is	ADV
taxlaw-13766	616	21	,	,	PUNCT
taxlaw-13766	616	22	total	total	ADJ
taxlaw-13766	616	23	eitc	eitc	NOUN
taxlaw-13766	616	24	credits	credit	NOUN
taxlaw-13766	616	25	reducing	reduce	VERB
taxlaw-13766	616	26	tax	tax	NOUN
taxlaw-13766	616	27	liability	liability	NOUN
taxlaw-13766	616	28	but	but	CCONJ
taxlaw-13766	616	29	not	not	PART
taxlaw-13766	616	30	resulting	result	VERB
taxlaw-13766	616	31	in	in	ADP
taxlaw-13766	616	32	a	a	DET
taxlaw-13766	616	33	refund	refund	NOUN
taxlaw-13766	616	34	for	for	ADP
taxlaw-13766	616	35	the	the	DET
taxlaw-13766	616	36	taxpayer	taxpayer	NOUN
taxlaw-13766	616	37	)	)	PUNCT
taxlaw-13766	616	38	is	be	AUX
taxlaw-13766	616	39	estimated	estimate	VERB
taxlaw-13766	616	40	at	at	ADP
taxlaw-13766	616	41	only	only	ADV
taxlaw-13766	616	42	$	$	SYM
taxlaw-13766	616	43	3	3	NUM
taxlaw-13766	616	44	billion	billion	NUM
taxlaw-13766	616	45	.	.	PUNCT
taxlaw-13766	617	1	office	office	NOUN
taxlaw-13766	617	2	of	of	ADP
taxlaw-13766	617	3	tax	tax	NOUN
taxlaw-13766	617	4	analysis	analysis	NOUN
taxlaw-13766	617	5	,	,	PUNCT
taxlaw-13766	617	6	u.s	u.s	PROPN
taxlaw-13766	617	7	.	.	PROPN
taxlaw-13766	617	8	dep’t	dep’t	NOUN
taxlaw-13766	617	9	of	of	ADP
taxlaw-13766	617	10	the	the	DET
taxlaw-13766	617	11	treasury	treasury	NOUN
taxlaw-13766	617	12	,	,	PUNCT
taxlaw-13766	617	13	tax	tax	NOUN
taxlaw-13766	617	14	expenditures	expenditure	NOUN
taxlaw-13766	617	15	fy2025	fy2025	VERB
taxlaw-13766	617	16	25	25	NUM
taxlaw-13766	617	17	tbl.1	tbl.1	ADV
taxlaw-13766	617	18	,	,	PUNCT
taxlaw-13766	617	19	37	37	NUM
taxlaw-13766	617	20	tbl.5	tbl.5	NOUN
taxlaw-13766	617	21	(	(	PUNCT
taxlaw-13766	617	22	2024	2024	NUM
taxlaw-13766	617	23	)	)	PUNCT
taxlaw-13766	617	24	,	,	PUNCT
taxlaw-13766	617	25	https://home.treasury.gov/system/files/131/tax-expenditures-fy2025.pdf	https://home.treasury.gov/system/files/131/tax-expenditures-fy2025.pdf	NOUN
taxlaw-13766	618	1	[	[	X
taxlaw-13766	618	2	https://perma.cc/e4z5-bus4	https://perma.cc/e4z5-bus4	NOUN
taxlaw-13766	618	3	]	]	X
taxlaw-13766	618	4	.	.	PUNCT
taxlaw-13766	619	1	the	the	DET
taxlaw-13766	619	2	eitc	eitc	NOUN
taxlaw-13766	619	3	therefore	therefore	ADV
taxlaw-13766	619	4	primarily	primarily	ADV
taxlaw-13766	619	5	redistributes	redistribute	VERB
taxlaw-13766	619	6	through	through	ADP
taxlaw-13766	619	7	direct	direct	ADJ
taxlaw-13766	619	8	transfers	transfer	NOUN
taxlaw-13766	619	9	as	as	SCONJ
taxlaw-13766	619	10	opposed	oppose	VERB
taxlaw-13766	619	11	to	to	PART
taxlaw-13766	619	12	differential	differential	ADJ
taxlaw-13766	619	13	contributions	contribution	NOUN
taxlaw-13766	619	14	.	.	PUNCT
taxlaw-13766	620	1	by	by	ADP
taxlaw-13766	620	2	contrast	contrast	NOUN
taxlaw-13766	620	3	,	,	PUNCT
taxlaw-13766	620	4	the	the	DET
taxlaw-13766	620	5	ctc	ctc	NOUN
taxlaw-13766	620	6	resulted	result	VERB
taxlaw-13766	620	7	in	in	ADP
taxlaw-13766	620	8	foregone	foregone	NOUN
taxlaw-13766	620	9	tax	tax	NOUN
taxlaw-13766	620	10	revenue	revenue	NOUN
taxlaw-13766	620	11	of	of	ADP
taxlaw-13766	620	12	almost	almost	ADV
taxlaw-13766	620	13	$	$	SYM
taxlaw-13766	620	14	64	64	NUM
taxlaw-13766	620	15	billion	billion	NUM
taxlaw-13766	620	16	and	and	CCONJ
taxlaw-13766	620	17	outlays	outlay	NOUN
taxlaw-13766	620	18	of	of	ADP
taxlaw-13766	620	19	$	$	SYM
taxlaw-13766	620	20	45	45	NUM
taxlaw-13766	620	21	billion	billion	NUM
taxlaw-13766	620	22	,	,	PUNCT
taxlaw-13766	620	23	making	make	VERB
taxlaw-13766	620	24	it	it	PRON
taxlaw-13766	620	25	a	a	DET
taxlaw-13766	620	26	provision	provision	NOUN
taxlaw-13766	620	27	that	that	PRON
taxlaw-13766	620	28	predominately	predominately	ADV
taxlaw-13766	620	29	results	result	VERB
taxlaw-13766	620	30	in	in	ADP
taxlaw-13766	620	31	a	a	DET
taxlaw-13766	620	32	differential	differential	ADJ
taxlaw-13766	620	33	contribution	contribution	NOUN
taxlaw-13766	620	34	.	.	PUNCT
taxlaw-13766	621	1	i	i	PRON
taxlaw-13766	621	2	d.	d.	VERB
taxlaw-13766	621	3	the	the	DET
taxlaw-13766	621	4	refundable	refundable	ADJ
taxlaw-13766	621	5	premium	premium	NOUN
taxlaw-13766	621	6	tax	tax	NOUN
taxlaw-13766	621	7	credit	credit	NOUN
taxlaw-13766	621	8	is	be	AUX
taxlaw-13766	621	9	more	more	ADV
taxlaw-13766	621	10	similar	similar	ADJ
taxlaw-13766	621	11	to	to	ADP
taxlaw-13766	621	12	the	the	DET
taxlaw-13766	621	13	eitc	eitc	NOUN
taxlaw-13766	621	14	—	—	PUNCT
taxlaw-13766	621	15	it	it	PRON
taxlaw-13766	621	16	is	be	AUX
taxlaw-13766	621	17	estimated	estimate	VERB
taxlaw-13766	621	18	to	to	PART
taxlaw-13766	621	19	distribute	distribute	VERB
taxlaw-13766	621	20	almost	almost	ADV
taxlaw-13766	621	21	$	$	SYM
taxlaw-13766	621	22	67	67	NUM
taxlaw-13766	621	23	billion	billion	NUM
taxlaw-13766	621	24	but	but	CCONJ
taxlaw-13766	621	25	will	will	AUX
taxlaw-13766	621	26	lead	lead	VERB
taxlaw-13766	621	27	to	to	ADP
taxlaw-13766	621	28	revenue	revenue	NOUN
taxlaw-13766	621	29	losses	loss	NOUN
taxlaw-13766	621	30	of	of	ADP
taxlaw-13766	621	31	only	only	ADV
taxlaw-13766	621	32	$	$	SYM
taxlaw-13766	621	33	15	15	NUM
taxlaw-13766	621	34	billion	billion	NUM
taxlaw-13766	621	35	.	.	PUNCT
taxlaw-13766	622	1	i	i	PRON
taxlaw-13766	622	2	d.	d.	PROPN
taxlaw-13766	622	3	the	the	DET
taxlaw-13766	622	4	aotc	aotc	PROPN
taxlaw-13766	622	5	is	be	AUX
taxlaw-13766	622	6	grouped	group	VERB
taxlaw-13766	622	7	with	with	ADP
taxlaw-13766	622	8	the	the	DET
taxlaw-13766	622	9	lifetime	lifetime	NOUN
taxlaw-13766	622	10	learning	learning	NOUN
taxlaw-13766	622	11	credit	credit	NOUN
taxlaw-13766	622	12	,	,	PUNCT
taxlaw-13766	622	13	a	a	DET
taxlaw-13766	622	14	nonrefundable	nonrefundable	ADJ
taxlaw-13766	622	15	credit	credit	NOUN
taxlaw-13766	622	16	.	.	PUNCT
taxlaw-13766	623	1	like	like	ADP
taxlaw-13766	623	2	the	the	DET
taxlaw-13766	623	3	ctc	ctc	NOUN
taxlaw-13766	623	4	,	,	PUNCT
taxlaw-13766	623	5	these	these	DET
taxlaw-13766	623	6	credits	credit	NOUN
taxlaw-13766	623	7	result	result	VERB
taxlaw-13766	623	8	primarily	primarily	ADV
taxlaw-13766	623	9	in	in	ADP
taxlaw-13766	623	10	differential	differential	ADJ
taxlaw-13766	623	11	contributions	contribution	NOUN
taxlaw-13766	623	12	;	;	PUNCT
taxlaw-13766	623	13	together	together	ADV
taxlaw-13766	623	14	,	,	PUNCT
taxlaw-13766	623	15	they	they	PRON
taxlaw-13766	623	16	are	be	AUX
taxlaw-13766	623	17	estimated	estimate	VERB
taxlaw-13766	623	18	to	to	PART
taxlaw-13766	623	19	result	result	VERB
taxlaw-13766	623	20	in	in	ADP
taxlaw-13766	623	21	$	$	SYM
taxlaw-13766	623	22	2.5	2.5	NUM
taxlaw-13766	623	23	billion	billion	NUM
taxlaw-13766	623	24	in	in	ADP
taxlaw-13766	623	25	outlays	outlay	NOUN
taxlaw-13766	623	26	and	and	CCONJ
taxlaw-13766	623	27	$	$	SYM
taxlaw-13766	623	28	14	14	NUM
taxlaw-13766	623	29	billion	billion	NUM
taxlaw-13766	623	30	in	in	ADP
taxlaw-13766	623	31	foregone	foregone	NOUN
taxlaw-13766	623	32	tax	tax	NOUN
taxlaw-13766	623	33	revenue	revenue	NOUN
taxlaw-13766	623	34	.	.	PUNCT
taxlaw-13766	624	1	i	i	PRON
taxlaw-13766	624	2	d.	d.	PROPN
taxlaw-13766	624	3	2025	2025	NUM
taxlaw-13766	624	4	]	]	PUNCT
taxlaw-13766	625	1	the	the	DET
taxlaw-13766	625	2	tax	tax	NOUN
taxlaw-13766	625	3	redistribution	redistribution	NOUN
taxlaw-13766	625	4	gap	gap	NOUN
taxlaw-13766	625	5	113	113	NUM
taxlaw-13766	625	6	and	and	CCONJ
taxlaw-13766	625	7	fourth	fourth	ADJ
taxlaw-13766	625	8	income	income	NOUN
taxlaw-13766	625	9	quintiles	quintile	NOUN
taxlaw-13766	625	10	.	.	PUNCT
taxlaw-13766	626	1	”178	”178	ADP
taxlaw-13766	626	2	each	each	PRON
taxlaw-13766	626	3	of	of	ADP
taxlaw-13766	626	4	these	these	DET
taxlaw-13766	626	5	policies	policy	NOUN
taxlaw-13766	626	6	push	push	VERB
taxlaw-13766	626	7	differential	differential	ADJ
taxlaw-13766	626	8	contributions	contribution	NOUN
taxlaw-13766	626	9	towards	towards	ADP
taxlaw-13766	626	10	redistribution	redistribution	NOUN
taxlaw-13766	626	11	.	.	PUNCT
taxlaw-13766	627	1	conversely	conversely	ADV
taxlaw-13766	627	2	,	,	PUNCT
taxlaw-13766	627	3	the	the	DET
taxlaw-13766	627	4	many	many	ADJ
taxlaw-13766	627	5	income	income	NOUN
taxlaw-13766	627	6	tax	tax	NOUN
taxlaw-13766	627	7	expenditures	expenditure	NOUN
taxlaw-13766	627	8	targeted	target	VERB
taxlaw-13766	627	9	towards	towards	ADP
taxlaw-13766	627	10	the	the	DET
taxlaw-13766	627	11	higher	high	ADJ
taxlaw-13766	627	12	ends	end	NOUN
taxlaw-13766	627	13	of	of	ADP
taxlaw-13766	627	14	the	the	DET
taxlaw-13766	627	15	income	income	NOUN
taxlaw-13766	627	16	spectrum	spectrum	NOUN
taxlaw-13766	627	17	,	,	PUNCT
taxlaw-13766	627	18	such	such	ADJ
taxlaw-13766	627	19	as	as	ADP
taxlaw-13766	627	20	deductions	deduction	NOUN
taxlaw-13766	627	21	for	for	ADP
taxlaw-13766	627	22	charitable	charitable	ADJ
taxlaw-13766	627	23	contributions	contribution	NOUN
taxlaw-13766	627	24	and	and	CCONJ
taxlaw-13766	627	25	mortgage	mortgage	NOUN
taxlaw-13766	627	26	interest	interest	NOUN
taxlaw-13766	627	27	expenditures	expenditure	NOUN
taxlaw-13766	627	28	,	,	PUNCT
taxlaw-13766	627	29	steer	steer	VERB
taxlaw-13766	627	30	in	in	ADP
taxlaw-13766	627	31	the	the	DET
taxlaw-13766	627	32	opposite	opposite	ADJ
taxlaw-13766	627	33	direction	direction	NOUN
taxlaw-13766	627	34	.	.	PUNCT
taxlaw-13766	628	1	the	the	DET
taxlaw-13766	628	2	treasury	treasury	PROPN
taxlaw-13766	628	3	department	department	PROPN
taxlaw-13766	628	4	estimates	estimate	VERB
taxlaw-13766	628	5	the	the	DET
taxlaw-13766	628	6	deductibility	deductibility	NOUN
taxlaw-13766	628	7	of	of	ADP
taxlaw-13766	628	8	mortgage	mortgage	NOUN
taxlaw-13766	628	9	interest	interest	NOUN
taxlaw-13766	628	10	on	on	ADP
taxlaw-13766	628	11	owner	owner	NOUN
taxlaw-13766	628	12	-	-	PUNCT
taxlaw-13766	628	13	occupied	occupy	VERB
taxlaw-13766	628	14	homes	home	NOUN
taxlaw-13766	628	15	,	,	PUNCT
taxlaw-13766	628	16	i.r.c	i.r.c	NOUN
taxlaw-13766	628	17	.	.	PUNCT
taxlaw-13766	629	1	§	§	PROPN
taxlaw-13766	629	2	25	25	NUM
taxlaw-13766	629	3	,	,	PUNCT
taxlaw-13766	629	4	to	to	PART
taxlaw-13766	629	5	be	be	AUX
taxlaw-13766	629	6	the	the	DET
taxlaw-13766	629	7	sixth	sixth	ADJ
taxlaw-13766	629	8	most	most	ADV
taxlaw-13766	629	9	costly	costly	ADJ
taxlaw-13766	629	10	tax	tax	NOUN
taxlaw-13766	629	11	expenditure	expenditure	NOUN
taxlaw-13766	629	12	over	over	ADP
taxlaw-13766	629	13	the	the	DET
taxlaw-13766	629	14	next	next	ADJ
taxlaw-13766	629	15	decade.179	decade.179	PROPN
taxlaw-13766	629	16	scholars	scholar	NOUN
taxlaw-13766	629	17	regularly	regularly	ADV
taxlaw-13766	629	18	criticize	criticize	VERB
taxlaw-13766	629	19	the	the	DET
taxlaw-13766	629	20	mortgage	mortgage	NOUN
taxlaw-13766	629	21	interest	interest	NOUN
taxlaw-13766	629	22	deduction	deduction	NOUN
taxlaw-13766	629	23	as	as	ADP
taxlaw-13766	629	24	regressive.180	regressive.180	NOUN
taxlaw-13766	629	25	focusing	focus	VERB
taxlaw-13766	629	26	on	on	ADP
taxlaw-13766	629	27	the	the	DET
taxlaw-13766	629	28	individual	individual	ADJ
taxlaw-13766	629	29	income	income	NOUN
taxlaw-13766	629	30	tax	tax	NOUN
taxlaw-13766	629	31	alone	alone	ADV
taxlaw-13766	629	32	provides	provide	VERB
taxlaw-13766	629	33	an	an	DET
taxlaw-13766	629	34	incomplete	incomplete	ADJ
taxlaw-13766	629	35	picture	picture	NOUN
taxlaw-13766	629	36	of	of	ADP
taxlaw-13766	629	37	differential	differential	ADJ
taxlaw-13766	629	38	contributions	contribution	NOUN
taxlaw-13766	629	39	.	.	PUNCT
taxlaw-13766	630	1	we	we	PRON
taxlaw-13766	630	2	have	have	VERB
taxlaw-13766	630	3	a	a	DET
taxlaw-13766	630	4	multi	multi	ADJ
taxlaw-13766	630	5	-	-	ADJ
taxlaw-13766	630	6	faceted	faceted	ADJ
taxlaw-13766	630	7	tax	tax	NOUN
taxlaw-13766	630	8	system	system	NOUN
taxlaw-13766	630	9	,	,	PUNCT
taxlaw-13766	630	10	with	with	ADP
taxlaw-13766	630	11	separate	separate	ADJ
taxlaw-13766	630	12	tax	tax	NOUN
taxlaw-13766	630	13	curves	curve	NOUN
taxlaw-13766	630	14	for	for	ADP
taxlaw-13766	630	15	capital	capital	NOUN
taxlaw-13766	630	16	gains	gain	NOUN
taxlaw-13766	630	17	,	,	PUNCT
taxlaw-13766	630	18	corporate	corporate	ADJ
taxlaw-13766	630	19	income	income	NOUN
taxlaw-13766	630	20	,	,	PUNCT
taxlaw-13766	630	21	and	and	CCONJ
taxlaw-13766	630	22	payroll	payroll	NOUN
taxlaw-13766	630	23	taxes	taxis	NOUN
taxlaw-13766	630	24	.	.	PUNCT
taxlaw-13766	631	1	the	the	DET
taxlaw-13766	631	2	impact	impact	NOUN
taxlaw-13766	631	3	of	of	ADP
taxlaw-13766	631	4	these	these	DET
taxlaw-13766	631	5	different	different	ADJ
taxlaw-13766	631	6	taxes	taxis	NOUN
taxlaw-13766	631	7	on	on	ADP
taxlaw-13766	631	8	redistribution	redistribution	NOUN
taxlaw-13766	631	9	is	be	AUX
taxlaw-13766	631	10	defined	define	VERB
taxlaw-13766	631	11	in	in	ADP
taxlaw-13766	631	12	part	part	NOUN
taxlaw-13766	631	13	by	by	ADP
taxlaw-13766	631	14	their	their	PRON
taxlaw-13766	631	15	incidence	incidence	NOUN
taxlaw-13766	631	16	:	:	PUNCT
taxlaw-13766	631	17	the	the	DET
taxlaw-13766	631	18	standard	standard	ADJ
taxlaw-13766	631	19	intuition	intuition	NOUN
taxlaw-13766	631	20	is	be	AUX
taxlaw-13766	631	21	that	that	SCONJ
taxlaw-13766	631	22	the	the	DET
taxlaw-13766	631	23	corporate	corporate	ADJ
taxlaw-13766	631	24	income	income	NOUN
taxlaw-13766	631	25	tax	tax	NOUN
taxlaw-13766	631	26	is	be	AUX
taxlaw-13766	631	27	imposed	impose	VERB
taxlaw-13766	631	28	on	on	ADP
taxlaw-13766	631	29	the	the	DET
taxlaw-13766	631	30	corporate	corporate	ADJ
taxlaw-13766	631	31	entity	entity	NOUN
taxlaw-13766	631	32	itself	itself	PRON
taxlaw-13766	631	33	;	;	PUNCT
taxlaw-13766	631	34	the	the	DET
taxlaw-13766	631	35	incidence	incidence	NOUN
taxlaw-13766	631	36	of	of	ADP
taxlaw-13766	631	37	capital	capital	NOUN
taxlaw-13766	631	38	gains	gain	NOUN
taxlaw-13766	631	39	taxes	taxis	NOUN
taxlaw-13766	631	40	is	be	AUX
taxlaw-13766	631	41	mixed	mix	VERB
taxlaw-13766	631	42	,	,	PUNCT
taxlaw-13766	631	43	with	with	SCONJ
taxlaw-13766	631	44	the	the	DET
taxlaw-13766	631	45	congressional	congressional	ADJ
taxlaw-13766	631	46	budget	budget	NOUN
taxlaw-13766	631	47	office	office	NOUN
taxlaw-13766	631	48	and	and	CCONJ
taxlaw-13766	631	49	joint	joint	ADJ
taxlaw-13766	631	50	committee	committee	NOUN
taxlaw-13766	631	51	on	on	ADP
taxlaw-13766	631	52	taxation	taxation	NOUN
taxlaw-13766	631	53	assuming	assume	VERB
taxlaw-13766	631	54	“	"	PUNCT
taxlaw-13766	631	55	that	that	SCONJ
taxlaw-13766	631	56	capital	capital	NOUN
taxlaw-13766	631	57	bears	bear	VERB
taxlaw-13766	631	58	three	three	NUM
taxlaw-13766	631	59	-	-	PUNCT
taxlaw-13766	631	60	fourths	fourth	NOUN
taxlaw-13766	631	61	of	of	ADP
taxlaw-13766	631	62	the	the	DET
taxlaw-13766	631	63	economic	economic	ADJ
taxlaw-13766	631	64	burden	burden	NOUN
taxlaw-13766	631	65	and	and	CCONJ
taxlaw-13766	631	66	workers	worker	NOUN
taxlaw-13766	631	67	bear	bear	VERB
taxlaw-13766	631	68	one	one	NUM
taxlaw-13766	631	69	-	-	PUNCT
taxlaw-13766	631	70	fourth	fourth	NOUN
taxlaw-13766	631	71	;	;	PUNCT
taxlaw-13766	631	72	”	"	PUNCT
taxlaw-13766	631	73	and	and	CCONJ
taxlaw-13766	631	74	the	the	DET
taxlaw-13766	631	75	economic	economic	ADJ
taxlaw-13766	631	76	consensus	consensus	NOUN
taxlaw-13766	631	77	is	be	AUX
taxlaw-13766	631	78	that	that	SCONJ
taxlaw-13766	631	79	payroll	payroll	NOUN
taxlaw-13766	631	80	taxes	taxis	NOUN
taxlaw-13766	631	81	fall	fall	VERB
taxlaw-13766	631	82	entirely	entirely	ADV
taxlaw-13766	631	83	on	on	ADP
taxlaw-13766	631	84	workers	worker	NOUN
taxlaw-13766	631	85	,	,	PUNCT
taxlaw-13766	631	86	“	"	PUNCT
taxlaw-13766	631	87	regardless	regardless	ADV
taxlaw-13766	631	88	of	of	ADP
taxlaw-13766	631	89	where	where	SCONJ
taxlaw-13766	631	90	the	the	DET
taxlaw-13766	631	91	statutory	statutory	ADJ
taxlaw-13766	631	92	burden	burden	NOUN
taxlaw-13766	631	93	is	be	AUX
taxlaw-13766	631	94	imposed	impose	VERB
taxlaw-13766	631	95	.	.	PUNCT
taxlaw-13766	632	1	”181	”181	VERB
taxlaw-13766	632	2	the	the	DET
taxlaw-13766	632	3	preferential	preferential	ADJ
taxlaw-13766	632	4	tax	tax	NOUN
taxlaw-13766	632	5	rate	rate	NOUN
taxlaw-13766	632	6	for	for	ADP
taxlaw-13766	632	7	capital	capital	NOUN
taxlaw-13766	632	8	gains	gain	NOUN
taxlaw-13766	632	9	in	in	ADP
taxlaw-13766	632	10	particular	particular	ADJ
taxlaw-13766	632	11	lowers	lower	VERB
taxlaw-13766	632	12	differential	differential	ADJ
taxlaw-13766	632	13	contributions	contribution	NOUN
taxlaw-13766	632	14	from	from	ADP
taxlaw-13766	632	15	the	the	DET
taxlaw-13766	632	16	wealthy	wealthy	ADJ
taxlaw-13766	632	17	;	;	PUNCT
taxlaw-13766	632	18	a	a	DET
taxlaw-13766	632	19	2019	2019	NUM
taxlaw-13766	632	20	survey	survey	NOUN
taxlaw-13766	632	21	by	by	ADP
taxlaw-13766	632	22	the	the	DET
taxlaw-13766	632	23	tax	tax	NOUN
taxlaw-13766	632	24	policy	policy	NOUN
taxlaw-13766	632	25	center	center	NOUN
taxlaw-13766	632	26	concluded	conclude	VERB
taxlaw-13766	632	27	that	that	SCONJ
taxlaw-13766	632	28	the	the	DET
taxlaw-13766	632	29	top	top	ADJ
taxlaw-13766	632	30	20	20	NUM
taxlaw-13766	632	31	%	%	NOUN
taxlaw-13766	632	32	of	of	ADP
taxlaw-13766	632	33	income	income	NOUN
taxlaw-13766	632	34	earners	earner	NOUN
taxlaw-13766	632	35	in	in	ADP
taxlaw-13766	632	36	the	the	DET
taxlaw-13766	632	37	united	united	PROPN
taxlaw-13766	632	38	states	states	PROPN
taxlaw-13766	632	39	held	hold	VERB
taxlaw-13766	632	40	92	92	NUM
taxlaw-13766	632	41	%	%	NOUN
taxlaw-13766	632	42	of	of	ADP
taxlaw-13766	632	43	realized	realize	VERB
taxlaw-13766	632	44	capital	capital	NOUN
taxlaw-13766	632	45	gains.182	gains.182	PROPN
taxlaw-13766	632	46	ultimately	ultimately	ADV
taxlaw-13766	632	47	,	,	PUNCT
taxlaw-13766	632	48	differential	differential	ADJ
taxlaw-13766	632	49	contributions	contribution	NOUN
taxlaw-13766	632	50	result	result	VERB
taxlaw-13766	632	51	from	from	ADP
taxlaw-13766	632	52	the	the	DET
taxlaw-13766	632	53	composite	composite	NOUN
taxlaw-13766	632	54	of	of	ADP
taxlaw-13766	632	55	all	all	DET
taxlaw-13766	632	56	tax	tax	NOUN
taxlaw-13766	632	57	rates	rate	NOUN
taxlaw-13766	632	58	and	and	CCONJ
taxlaw-13766	632	59	the	the	DET
taxlaw-13766	632	60	many	many	ADJ
taxlaw-13766	632	61	tax	tax	NOUN
taxlaw-13766	632	62	expenditures	expenditure	NOUN
taxlaw-13766	632	63	that	that	PRON
taxlaw-13766	632	64	adjust	adjust	VERB
taxlaw-13766	632	65	them	they	PRON
taxlaw-13766	632	66	;	;	PUNCT
taxlaw-13766	632	67	the	the	DET
taxlaw-13766	632	68	composite	composite	NOUN
taxlaw-13766	632	69	of	of	ADP
taxlaw-13766	632	70	direct	direct	ADJ
taxlaw-13766	632	71	transfers	transfer	NOUN
taxlaw-13766	632	72	and	and	CCONJ
taxlaw-13766	632	73	differential	differential	ADJ
taxlaw-13766	632	74	contributions	contribution	NOUN
taxlaw-13766	632	75	sets	set	VERB
taxlaw-13766	632	76	the	the	DET
taxlaw-13766	632	77	overall	overall	ADJ
taxlaw-13766	632	78	level	level	NOUN
taxlaw-13766	632	79	of	of	ADP
taxlaw-13766	632	80	redistribution	redistribution	NOUN
taxlaw-13766	632	81	that	that	PRON
taxlaw-13766	632	82	results	result	VERB
taxlaw-13766	632	83	from	from	ADP
taxlaw-13766	632	84	the	the	DET
taxlaw-13766	632	85	tax	tax	NOUN
taxlaw-13766	632	86	system.183	system.183	NOUN
taxlaw-13766	632	87	indeed	indeed	ADV
taxlaw-13766	632	88	,	,	PUNCT
taxlaw-13766	632	89	scholarly	scholarly	ADJ
taxlaw-13766	632	90	literature	literature	NOUN
taxlaw-13766	632	91	disagrees	disagree	VERB
taxlaw-13766	632	92	as	as	ADP
taxlaw-13766	632	93	to	to	ADP
taxlaw-13766	632	94	whether	whether	SCONJ
taxlaw-13766	632	95	progressive	progressive	ADJ
taxlaw-13766	632	96	rates	rate	NOUN
taxlaw-13766	632	97	alone	alone	ADV
taxlaw-13766	632	98	correlate	correlate	VERB
taxlaw-13766	632	99	with	with	ADP
taxlaw-13766	632	100	redistribution	redistribution	NOUN
taxlaw-13766	632	101	.	.	PUNCT
taxlaw-13766	633	1	one	one	NUM
taxlaw-13766	633	2	camp	camp	NOUN
taxlaw-13766	633	3	contends	contend	VERB
taxlaw-13766	633	4	that	that	SCONJ
taxlaw-13766	633	5	178	178	NUM
taxlaw-13766	633	6	kleiman	kleiman	NOUN
taxlaw-13766	633	7	,	,	PUNCT
taxlaw-13766	633	8	supra	supra	PROPN
taxlaw-13766	633	9	note	note	PROPN
taxlaw-13766	633	10	94	94	NUM
taxlaw-13766	633	11	,	,	PUNCT
taxlaw-13766	633	12	at	at	ADP
taxlaw-13766	633	13	112	112	NUM
taxlaw-13766	633	14	(	(	PUNCT
taxlaw-13766	633	15	citing	cite	VERB
taxlaw-13766	633	16	cong	cong	NOUN
taxlaw-13766	633	17	.	.	PUNCT
taxlaw-13766	634	1	budget	budget	NOUN
taxlaw-13766	634	2	off	off	ADP
taxlaw-13766	634	3	.	.	PUNCT
taxlaw-13766	635	1	,	,	PUNCT
taxlaw-13766	635	2	pub	pub	NOUN
taxlaw-13766	635	3	.	.	PUNCT
taxlaw-13766	636	1	no	no	INTJ
taxlaw-13766	636	2	.	.	NOUN
taxlaw-13766	637	1	53597	53597	NUM
taxlaw-13766	637	2	,	,	PUNCT
taxlaw-13766	637	3	the	the	DET
taxlaw-13766	637	4	distribution	distribution	NOUN
taxlaw-13766	637	5	of	of	ADP
taxlaw-13766	637	6	household	household	NOUN
taxlaw-13766	637	7	income	income	NOUN
taxlaw-13766	637	8	,	,	PUNCT
taxlaw-13766	637	9	2014	2014	NUM
taxlaw-13766	637	10	25	25	NUM
taxlaw-13766	637	11	(	(	PUNCT
taxlaw-13766	637	12	2018	2018	NUM
taxlaw-13766	637	13	)	)	PUNCT
taxlaw-13766	637	14	;	;	PUNCT
taxlaw-13766	638	1	cong	cong	PROPN
taxlaw-13766	638	2	.	.	PUNCT
taxlaw-13766	639	1	budget	budget	NOUN
taxlaw-13766	639	2	off	off	ADP
taxlaw-13766	639	3	.	.	PUNCT
taxlaw-13766	640	1	,	,	PUNCT
taxlaw-13766	640	2	pub	pub	NOUN
taxlaw-13766	640	3	.	.	PUNCT
taxlaw-13766	641	1	no	no	INTJ
taxlaw-13766	641	2	.	.	NOUN
taxlaw-13766	642	1	51361	51361	NUM
taxlaw-13766	642	2	,	,	PUNCT
taxlaw-13766	642	3	the	the	DET
taxlaw-13766	642	4	distribution	distribution	NOUN
taxlaw-13766	642	5	of	of	ADP
taxlaw-13766	642	6	household	household	NOUN
taxlaw-13766	642	7	income	income	NOUN
taxlaw-13766	642	8	and	and	CCONJ
taxlaw-13766	642	9	federal	federal	ADJ
taxlaw-13766	642	10	taxes	taxis	NOUN
taxlaw-13766	642	11	,	,	PUNCT
taxlaw-13766	642	12	2013	2013	NUM
taxlaw-13766	642	13	20	20	NUM
taxlaw-13766	642	14	(	(	PUNCT
taxlaw-13766	642	15	2016	2016	NUM
taxlaw-13766	642	16	)	)	PUNCT
taxlaw-13766	642	17	)	)	PUNCT
taxlaw-13766	642	18	.	.	PUNCT
taxlaw-13766	643	1	179	179	NUM
taxlaw-13766	643	2	office	office	NOUN
taxlaw-13766	643	3	of	of	ADP
taxlaw-13766	643	4	tax	tax	NOUN
taxlaw-13766	643	5	analysis	analysis	NOUN
taxlaw-13766	643	6	,	,	PUNCT
taxlaw-13766	643	7	u.s	u.s	PROPN
taxlaw-13766	643	8	.	.	PROPN
taxlaw-13766	643	9	dep’t	dep’t	NOUN
taxlaw-13766	643	10	of	of	ADP
taxlaw-13766	643	11	the	the	DET
taxlaw-13766	643	12	treasury	treasury	NOUN
taxlaw-13766	643	13	,	,	PUNCT
taxlaw-13766	643	14	tax	tax	NOUN
taxlaw-13766	643	15	expenditures	expenditure	NOUN
taxlaw-13766	643	16	fy2025	fy2025	NOUN
taxlaw-13766	643	17	30	30	NUM
taxlaw-13766	643	18	-	-	SYM
taxlaw-13766	643	19	32	32	NUM
taxlaw-13766	643	20	,	,	PUNCT
taxlaw-13766	643	21	tbl.2b	tbl.2b	NOUN
taxlaw-13766	643	22	(	(	PUNCT
taxlaw-13766	643	23	2024	2024	NUM
taxlaw-13766	643	24	)	)	PUNCT
taxlaw-13766	643	25	,	,	PUNCT
taxlaw-13766	643	26	https://home.treasury.gov/system/files/131/tax-expenditures-fy2025.pdf	https://home.treasury.gov/system/files/131/tax-expenditures-fy2025.pdf	PUNCT
taxlaw-13766	643	27	[	[	X
taxlaw-13766	643	28	https://perma.cc/j927-ece6	https://perma.cc/j927-ece6	X
taxlaw-13766	643	29	]	]	X
taxlaw-13766	643	30	.	.	PUNCT
taxlaw-13766	644	1	180	180	NUM
taxlaw-13766	644	2	see	see	VERB
taxlaw-13766	644	3	,	,	PUNCT
taxlaw-13766	644	4	e.g.	e.g.	ADV
taxlaw-13766	644	5	,	,	PUNCT
taxlaw-13766	644	6	andrew	andrew	PROPN
taxlaw-13766	644	7	hanson	hanson	PROPN
taxlaw-13766	644	8	,	,	PUNCT
taxlaw-13766	644	9	ike	ike	PROPN
taxlaw-13766	644	10	brannon	brannon	PROPN
taxlaw-13766	644	11	&	&	CCONJ
taxlaw-13766	644	12	zackary	zackary	PROPN
taxlaw-13766	644	13	hawley	hawley	PROPN
taxlaw-13766	644	14	,	,	PUNCT
taxlaw-13766	644	15	rethinking	rethink	VERB
taxlaw-13766	644	16	tax	tax	NOUN
taxlaw-13766	644	17	benefits	benefit	NOUN
taxlaw-13766	644	18	for	for	ADP
taxlaw-13766	644	19	homeowners	homeowner	NOUN
taxlaw-13766	644	20	,	,	PUNCT
taxlaw-13766	644	21	nat’l	nat’l	NOUN
taxlaw-13766	644	22	affs	aff	NOUN
taxlaw-13766	644	23	.	.	PUNCT
taxlaw-13766	644	24	,	,	PUNCT
taxlaw-13766	644	25	spring	spring	NOUN
taxlaw-13766	644	26	2014	2014	NUM
taxlaw-13766	644	27	,	,	PUNCT
taxlaw-13766	644	28	at	at	ADP
taxlaw-13766	644	29	40	40	NUM
taxlaw-13766	644	30	,	,	PUNCT
taxlaw-13766	644	31	41	41	NUM
taxlaw-13766	644	32	.	.	PUNCT
taxlaw-13766	644	33	181	181	NUM
taxlaw-13766	644	34	brill	brill	PROPN
taxlaw-13766	644	35	&	&	CCONJ
taxlaw-13766	644	36	ganz	ganz	PROPN
taxlaw-13766	644	37	,	,	PUNCT
taxlaw-13766	644	38	supra	supra	PROPN
taxlaw-13766	644	39	note	note	PROPN
taxlaw-13766	644	40	170	170	NUM
taxlaw-13766	644	41	,	,	PUNCT
taxlaw-13766	644	42	at	at	ADP
taxlaw-13766	644	43	75	75	NUM
taxlaw-13766	644	44	.	.	PUNCT
taxlaw-13766	644	45	182	182	NUM
taxlaw-13766	644	46	chuck	chuck	PROPN
taxlaw-13766	644	47	marr	marr	PROPN
taxlaw-13766	644	48	,	,	PUNCT
taxlaw-13766	644	49	ctr	ctr	PROPN
taxlaw-13766	644	50	.	.	PUNCT
taxlaw-13766	645	1	on	on	ADP
taxlaw-13766	645	2	budget	budget	NOUN
taxlaw-13766	645	3	&	&	CCONJ
taxlaw-13766	645	4	pol’y	pol’y	NOUN
taxlaw-13766	645	5	priorities	priority	NOUN
taxlaw-13766	645	6	,	,	PUNCT
taxlaw-13766	645	7	propublica	propublica	PROPN
taxlaw-13766	645	8	shows	show	VERB
taxlaw-13766	645	9	how	how	SCONJ
taxlaw-13766	645	10	little	little	ADJ
taxlaw-13766	645	11	the	the	DET
taxlaw-13766	645	12	wealthiest	wealthy	ADJ
taxlaw-13766	645	13	pay	pay	NOUN
taxlaw-13766	645	14	in	in	ADP
taxlaw-13766	645	15	taxes	taxis	NOUN
taxlaw-13766	645	16	:	:	PUNCT
taxlaw-13766	645	17	policymakers	policymaker	NOUN
taxlaw-13766	645	18	should	should	AUX
taxlaw-13766	645	19	respond	respond	VERB
taxlaw-13766	645	20	accordingly	accordingly	ADV
taxlaw-13766	645	21	9	9	NUM
taxlaw-13766	645	22	(	(	PUNCT
taxlaw-13766	645	23	2021	2021	NUM
taxlaw-13766	645	24	)	)	PUNCT
taxlaw-13766	645	25	,	,	PUNCT
taxlaw-13766	645	26	https://www.cbpp.org/sites/default/files/7-15-21tax.pdf	https://www.cbpp.org/sites/default/files/7-15-21tax.pdf	PROPN
taxlaw-13766	646	1	[	[	X
taxlaw-13766	646	2	https://perma.cc/l5w2-5ml3	https://perma.cc/l5w2-5ml3	PROPN
taxlaw-13766	646	3	]	]	X
taxlaw-13766	646	4	.	.	PUNCT
taxlaw-13766	647	1	183	183	NUM
taxlaw-13766	647	2	tahk	tahk	PROPN
taxlaw-13766	647	3	notes	note	VERB
taxlaw-13766	647	4	a	a	DET
taxlaw-13766	647	5	third	third	ADJ
taxlaw-13766	647	6	category	category	NOUN
taxlaw-13766	647	7	of	of	ADP
taxlaw-13766	647	8	tax	tax	NOUN
taxlaw-13766	647	9	provisions	provision	NOUN
taxlaw-13766	647	10	with	with	ADP
taxlaw-13766	647	11	redistributive	redistributive	ADJ
taxlaw-13766	647	12	potential	potential	NOUN
taxlaw-13766	647	13	:	:	PUNCT
taxlaw-13766	647	14	“	"	PUNCT
taxlaw-13766	647	15	‘	'	PUNCT
taxlaw-13766	647	16	indirect	indirect	ADJ
taxlaw-13766	647	17	’	'	PUNCT
taxlaw-13766	647	18	policies	policy	NOUN
taxlaw-13766	647	19	that	that	PRON
taxlaw-13766	647	20	create	create	VERB
taxlaw-13766	647	21	incentives	incentive	NOUN
taxlaw-13766	647	22	for	for	SCONJ
taxlaw-13766	647	23	third	third	ADJ
taxlaw-13766	647	24	parties	party	NOUN
taxlaw-13766	647	25	to	to	PART
taxlaw-13766	647	26	fulfill	fulfill	VERB
taxlaw-13766	647	27	certain	certain	ADJ
taxlaw-13766	647	28	needs	need	NOUN
taxlaw-13766	647	29	of	of	ADP
taxlaw-13766	647	30	the	the	DET
taxlaw-13766	647	31	poor	poor	ADJ
taxlaw-13766	647	32	.	.	PUNCT
taxlaw-13766	647	33	”	"	PUNCT
taxlaw-13766	648	1	tahk	tahk	PROPN
taxlaw-13766	648	2	,	,	PUNCT
taxlaw-13766	648	3	supra	supra	PROPN
taxlaw-13766	648	4	note	note	NOUN
taxlaw-13766	648	5	154	154	NUM
taxlaw-13766	648	6	,	,	PUNCT
taxlaw-13766	648	7	at	at	ADP
taxlaw-13766	648	8	793	793	NUM
taxlaw-13766	648	9	.	.	PUNCT
taxlaw-13766	649	1	see	see	VERB
taxlaw-13766	649	2	,	,	PUNCT
taxlaw-13766	649	3	e.g.	e.g.	ADV
taxlaw-13766	649	4	,	,	PUNCT
taxlaw-13766	649	5	i.r.c	i.r.c	NOUN
taxlaw-13766	649	6	.	.	PUNCT
taxlaw-13766	650	1	§	§	PROPN
taxlaw-13766	650	2	42	42	NUM
taxlaw-13766	650	3	,	,	PUNCT
taxlaw-13766	650	4	the	the	DET
taxlaw-13766	650	5	low	low	ADJ
taxlaw-13766	650	6	-	-	PUNCT
taxlaw-13766	650	7	income	income	NOUN
taxlaw-13766	650	8	housing	housing	NOUN
taxlaw-13766	650	9	tax	tax	NOUN
taxlaw-13766	650	10	credit	credit	NOUN
taxlaw-13766	650	11	,	,	PUNCT
taxlaw-13766	650	12	which	which	PRON
taxlaw-13766	650	13	rewards	reward	VERB
taxlaw-13766	650	14	developers	developer	NOUN
taxlaw-13766	650	15	for	for	ADP
taxlaw-13766	650	16	building	build	VERB
taxlaw-13766	650	17	low	low	ADJ
taxlaw-13766	650	18	-	-	PUNCT
taxlaw-13766	650	19	income	income	NOUN
taxlaw-13766	650	20	housing	housing	NOUN
taxlaw-13766	650	21	;	;	PUNCT
taxlaw-13766	650	22	i.r.c	i.r.c	NOUN
taxlaw-13766	650	23	.	.	PUNCT
taxlaw-13766	651	1	§	§	PROPN
taxlaw-13766	651	2	45d	45d	PROPN
taxlaw-13766	651	3	,	,	PUNCT
taxlaw-13766	651	4	the	the	DET
taxlaw-13766	651	5	new	new	ADJ
taxlaw-13766	651	6	market	market	NOUN
taxlaw-13766	651	7	tax	tax	NOUN
taxlaw-13766	651	8	credit	credit	NOUN
taxlaw-13766	651	9	,	,	PUNCT
taxlaw-13766	651	10	which	which	PRON
taxlaw-13766	651	11	encourages	encourage	VERB
taxlaw-13766	651	12	investment	investment	NOUN
taxlaw-13766	651	13	in	in	ADP
taxlaw-13766	651	14	low	low	ADJ
taxlaw-13766	651	15	-	-	PUNCT
taxlaw-13766	651	16	income	income	NOUN
taxlaw-13766	651	17	communities	community	NOUN
taxlaw-13766	651	18	;	;	PUNCT
taxlaw-13766	651	19	and	and	CCONJ
taxlaw-13766	651	20	i.r.c	i.r.c	NOUN
taxlaw-13766	651	21	.	.	PUNCT
taxlaw-13766	652	1	§	§	PROPN
taxlaw-13766	652	2	§	§	PROPN
taxlaw-13766	652	3	51	51	NUM
taxlaw-13766	652	4	and	and	CCONJ
taxlaw-13766	652	5	1396	1396	NUM
taxlaw-13766	652	6	,	,	PUNCT
taxlaw-13766	652	7	the	the	DET
taxlaw-13766	652	8	work	work	NOUN
taxlaw-13766	652	9	opportunity	opportunity	NOUN
taxlaw-13766	652	10	and	and	CCONJ
taxlaw-13766	652	11	empowerment	empowerment	NOUN
taxlaw-13766	652	12	zone	zone	NOUN
taxlaw-13766	652	13	employment	employment	NOUN
taxlaw-13766	652	14	credits	credit	NOUN
taxlaw-13766	652	15	,	,	PUNCT
taxlaw-13766	652	16	which	which	PRON
taxlaw-13766	652	17	reward	reward	VERB
taxlaw-13766	652	18	employers	employer	NOUN
taxlaw-13766	652	19	for	for	ADP
taxlaw-13766	652	20	hiring	hire	VERB
taxlaw-13766	652	21	marginalized	marginalize	VERB
taxlaw-13766	652	22	workers	worker	NOUN
taxlaw-13766	652	23	.	.	PUNCT
taxlaw-13766	653	1	but	but	CCONJ
taxlaw-13766	653	2	the	the	DET
taxlaw-13766	653	3	net	net	ADJ
taxlaw-13766	653	4	redistributive	redistributive	ADJ
taxlaw-13766	653	5	impact	impact	NOUN
taxlaw-13766	653	6	of	of	ADP
taxlaw-13766	653	7	these	these	DET
taxlaw-13766	653	8	credits	credit	NOUN
taxlaw-13766	653	9	is	be	AUX
taxlaw-13766	653	10	hazy	hazy	ADJ
taxlaw-13766	653	11	:	:	PUNCT
taxlaw-13766	653	12	they	they	PRON
taxlaw-13766	653	13	indirectly	indirectly	ADV
taxlaw-13766	653	14	increase	increase	VERB
taxlaw-13766	653	15	the	the	DET
taxlaw-13766	653	16	share	share	NOUN
taxlaw-13766	653	17	of	of	ADP
taxlaw-13766	653	18	goods	good	NOUN
taxlaw-13766	653	19	(	(	PUNCT
taxlaw-13766	653	20	housing	housing	NOUN
taxlaw-13766	653	21	,	,	PUNCT
taxlaw-13766	653	22	economic	economic	ADJ
taxlaw-13766	653	23	investment	investment	NOUN
taxlaw-13766	653	24	,	,	PUNCT
taxlaw-13766	653	25	and	and	CCONJ
taxlaw-13766	653	26	jobs	job	NOUN
taxlaw-13766	653	27	)	)	PUNCT
taxlaw-13766	653	28	available	available	ADJ
taxlaw-13766	653	29	to	to	ADP
taxlaw-13766	653	30	low	low	ADJ
taxlaw-13766	653	31	-	-	PUNCT
taxlaw-13766	653	32	income	income	NOUN
taxlaw-13766	653	33	individuals	individual	NOUN
taxlaw-13766	653	34	,	,	PUNCT
taxlaw-13766	653	35	but	but	CCONJ
taxlaw-13766	653	36	they	they	PRON
taxlaw-13766	653	37	directly	directly	ADV
taxlaw-13766	653	38	create	create	VERB
taxlaw-13766	653	39	a	a	DET
taxlaw-13766	653	40	financial	financial	ADJ
taxlaw-13766	653	41	boon	boon	NOUN
taxlaw-13766	653	42	for	for	ADP
taxlaw-13766	653	43	developers	developer	NOUN
taxlaw-13766	653	44	,	,	PUNCT
taxlaw-13766	653	45	investors	investor	NOUN
taxlaw-13766	653	46	,	,	PUNCT
taxlaw-13766	653	47	and	and	CCONJ
taxlaw-13766	653	48	employers	employer	NOUN
taxlaw-13766	653	49	.	.	PUNCT
taxlaw-13766	654	1	i	i	PRON
taxlaw-13766	654	2	save	save	VERB
taxlaw-13766	654	3	redistributive	redistributive	ADJ
taxlaw-13766	654	4	analysis	analysis	NOUN
taxlaw-13766	654	5	of	of	ADP
taxlaw-13766	654	6	these	these	DET
taxlaw-13766	654	7	provisions	provision	NOUN
taxlaw-13766	654	8	for	for	ADP
taxlaw-13766	654	9	future	future	ADJ
taxlaw-13766	654	10	work	work	NOUN
taxlaw-13766	654	11	.	.	PUNCT
taxlaw-13766	655	1	114	114	NUM
taxlaw-13766	655	2	columbia	columbia	PROPN
taxlaw-13766	655	3	journal	journal	PROPN
taxlaw-13766	655	4	of	of	ADP
taxlaw-13766	655	5	tax	tax	NOUN
taxlaw-13766	655	6	law	law	NOUN
taxlaw-13766	655	7	[	[	X
taxlaw-13766	655	8	vol	vol	NOUN
taxlaw-13766	655	9	.	.	PUNCT
taxlaw-13766	656	1	16:2	16:2	NUM
taxlaw-13766	656	2	“	"	PUNCT
taxlaw-13766	656	3	countries	country	NOUN
taxlaw-13766	656	4	that	that	PRON
taxlaw-13766	656	5	redistribute	redistribute	VERB
taxlaw-13766	656	6	more	more	ADJ
taxlaw-13766	656	7	have	have	VERB
taxlaw-13766	656	8	less	less	ADJ
taxlaw-13766	656	9	progressive	progressive	ADJ
taxlaw-13766	656	10	tax	tax	NOUN
taxlaw-13766	656	11	structures	structure	NOUN
taxlaw-13766	656	12	.	.	PUNCT
taxlaw-13766	657	1	”184	”184	NOUN
taxlaw-13766	657	2	another	another	PRON
taxlaw-13766	657	3	concludes	conclude	VERB
taxlaw-13766	657	4	“	"	PUNCT
taxlaw-13766	657	5	there	there	PRON
taxlaw-13766	657	6	is	be	VERB
taxlaw-13766	657	7	a	a	DET
taxlaw-13766	657	8	negative	negative	ADJ
taxlaw-13766	657	9	relationship	relationship	NOUN
taxlaw-13766	657	10	between	between	ADP
taxlaw-13766	657	11	inequality	inequality	NOUN
taxlaw-13766	657	12	and	and	CCONJ
taxlaw-13766	657	13	tax	tax	NOUN
taxlaw-13766	657	14	progressivity	progressivity	NOUN
taxlaw-13766	657	15	,	,	PUNCT
taxlaw-13766	657	16	and	and	CCONJ
taxlaw-13766	657	17	a	a	DET
taxlaw-13766	657	18	positive	positive	ADJ
taxlaw-13766	657	19	relationship	relationship	NOUN
taxlaw-13766	657	20	between	between	ADP
taxlaw-13766	657	21	tax	tax	NOUN
taxlaw-13766	657	22	progressivity	progressivity	NOUN
taxlaw-13766	657	23	and	and	CCONJ
taxlaw-13766	657	24	redistribution	redistribution	NOUN
taxlaw-13766	657	25	.	.	PUNCT
taxlaw-13766	657	26	”185	”185	PUNCT
taxlaw-13766	658	1	despite	despite	SCONJ
taxlaw-13766	658	2	this	this	DET
taxlaw-13766	658	3	disagreement	disagreement	NOUN
taxlaw-13766	658	4	,	,	PUNCT
taxlaw-13766	658	5	there	there	PRON
taxlaw-13766	658	6	is	be	VERB
taxlaw-13766	658	7	data	datum	NOUN
taxlaw-13766	658	8	showing	show	VERB
taxlaw-13766	658	9	that	that	SCONJ
taxlaw-13766	658	10	the	the	DET
taxlaw-13766	658	11	u.s	u.s	PROPN
taxlaw-13766	658	12	.	.	PROPN
taxlaw-13766	658	13	tax	tax	NOUN
taxlaw-13766	658	14	system	system	NOUN
taxlaw-13766	658	15	is	be	AUX
taxlaw-13766	658	16	progressive	progressive	ADJ
taxlaw-13766	658	17	overall	overall	ADJ
taxlaw-13766	658	18	.	.	PUNCT
taxlaw-13766	659	1	in	in	ADP
taxlaw-13766	659	2	2020	2020	NUM
taxlaw-13766	659	3	,	,	PUNCT
taxlaw-13766	659	4	david	david	PROPN
taxlaw-13766	659	5	splinter	splinter	PROPN
taxlaw-13766	659	6	,	,	PUNCT
taxlaw-13766	659	7	a	a	DET
taxlaw-13766	659	8	member	member	NOUN
taxlaw-13766	659	9	of	of	ADP
taxlaw-13766	659	10	the	the	DET
taxlaw-13766	659	11	congressional	congressional	ADJ
taxlaw-13766	659	12	joint	joint	ADJ
taxlaw-13766	659	13	committee	committee	NOUN
taxlaw-13766	659	14	on	on	ADP
taxlaw-13766	659	15	taxation	taxation	NOUN
taxlaw-13766	659	16	,	,	PUNCT
taxlaw-13766	659	17	compiled	compile	VERB
taxlaw-13766	659	18	six	six	NUM
taxlaw-13766	659	19	measures	measure	NOUN
taxlaw-13766	659	20	of	of	ADP
taxlaw-13766	659	21	federal	federal	ADJ
taxlaw-13766	659	22	tax	tax	NOUN
taxlaw-13766	659	23	rates	rate	NOUN
taxlaw-13766	659	24	,	,	PUNCT
taxlaw-13766	659	25	each	each	PRON
taxlaw-13766	659	26	of	of	ADP
taxlaw-13766	659	27	which	which	PRON
taxlaw-13766	659	28	showed	show	VERB
taxlaw-13766	659	29	considerable	considerable	ADJ
taxlaw-13766	659	30	progressivity.186	progressivity.186	ADJ
taxlaw-13766	659	31	splinter	splinter	NOUN
taxlaw-13766	659	32	further	far	ADV
taxlaw-13766	659	33	found	find	VERB
taxlaw-13766	659	34	the	the	DET
taxlaw-13766	659	35	tax	tax	NOUN
taxlaw-13766	659	36	system	system	NOUN
taxlaw-13766	659	37	,	,	PUNCT
taxlaw-13766	659	38	as	as	SCONJ
taxlaw-13766	659	39	measured	measure	VERB
taxlaw-13766	659	40	by	by	ADP
taxlaw-13766	659	41	the	the	DET
taxlaw-13766	659	42	kakwani	kakwani	NOUN
taxlaw-13766	659	43	index,187	index,187	PROPN
taxlaw-13766	659	44	had	have	AUX
taxlaw-13766	659	45	become	become	VERB
taxlaw-13766	659	46	more	more	ADV
taxlaw-13766	659	47	progressive	progressive	ADJ
taxlaw-13766	659	48	overtime	overtime	NOUN
taxlaw-13766	659	49	:	:	PUNCT
taxlaw-13766	659	50	“	"	PUNCT
taxlaw-13766	659	51	between	between	ADP
taxlaw-13766	659	52	1979	1979	NUM
taxlaw-13766	659	53	and	and	CCONJ
taxlaw-13766	659	54	2016	2016	NUM
taxlaw-13766	659	55	,	,	PUNCT
taxlaw-13766	659	56	.	.	PUNCT
taxlaw-13766	659	57	.	.	PUNCT
taxlaw-13766	659	58	.	.	PUNCT
taxlaw-13766	660	1	the	the	DET
taxlaw-13766	660	2	kakwani	kakwani	PROPN
taxlaw-13766	660	3	index	index	NOUN
taxlaw-13766	660	4	of	of	ADP
taxlaw-13766	660	5	tax	tax	NOUN
taxlaw-13766	660	6	progressivity	progressivity	NOUN
taxlaw-13766	660	7	increased	increase	VERB
taxlaw-13766	660	8	by	by	ADP
taxlaw-13766	660	9	46	46	NUM
taxlaw-13766	660	10	%	%	NOUN
taxlaw-13766	660	11	.	.	PUNCT
taxlaw-13766	661	1	since	since	SCONJ
taxlaw-13766	661	2	1986	1986	NUM
taxlaw-13766	661	3	,	,	PUNCT
taxlaw-13766	661	4	tax	tax	NOUN
taxlaw-13766	661	5	progressivity	progressivity	NOUN
taxlaw-13766	661	6	has	have	AUX
taxlaw-13766	661	7	more	more	ADV
taxlaw-13766	661	8	than	than	ADP
taxlaw-13766	661	9	doubled	double	VERB
taxlaw-13766	661	10	.	.	PUNCT
taxlaw-13766	662	1	”188	”188	VERB
taxlaw-13766	662	2	the	the	DET
taxlaw-13766	662	3	tax	tax	NOUN
taxlaw-13766	662	4	system	system	NOUN
taxlaw-13766	662	5	is	be	AUX
taxlaw-13766	662	6	also	also	ADV
taxlaw-13766	662	7	redistributive	redistributive	ADJ
taxlaw-13766	662	8	.	.	PUNCT
taxlaw-13766	663	1	splinter	splinter	VERB
taxlaw-13766	663	2	analyzed	analyze	VERB
taxlaw-13766	663	3	congressional	congressional	ADJ
taxlaw-13766	663	4	budget	budget	NOUN
taxlaw-13766	663	5	office	office	NOUN
taxlaw-13766	663	6	data	datum	NOUN
taxlaw-13766	663	7	to	to	PART
taxlaw-13766	663	8	conclude	conclude	VERB
taxlaw-13766	663	9	that	that	SCONJ
taxlaw-13766	663	10	in	in	ADP
taxlaw-13766	663	11	2016	2016	NUM
taxlaw-13766	663	12	,	,	PUNCT
taxlaw-13766	663	13	taxes	taxis	NOUN
taxlaw-13766	663	14	and	and	CCONJ
taxlaw-13766	663	15	transfers	transfer	NOUN
taxlaw-13766	663	16	“	"	PUNCT
taxlaw-13766	663	17	more	more	ADJ
taxlaw-13766	663	18	than	than	ADP
taxlaw-13766	663	19	quadruple[d	quadruple[d	PROPN
taxlaw-13766	663	20	]	]	PUNCT
taxlaw-13766	663	21	the	the	DET
taxlaw-13766	663	22	market	market	NOUN
taxlaw-13766	663	23	income	income	NOUN
taxlaw-13766	663	24	of	of	ADP
taxlaw-13766	663	25	the	the	DET
taxlaw-13766	663	26	bottom	bottom	ADJ
taxlaw-13766	663	27	quintile	quintile	NOUN
taxlaw-13766	663	28	,	,	PUNCT
taxlaw-13766	663	29	”	"	PUNCT
taxlaw-13766	663	30	whereas	whereas	SCONJ
taxlaw-13766	663	31	“	"	PUNCT
taxlaw-13766	663	32	[	[	X
taxlaw-13766	663	33	h]igher	h]igher	NUM
taxlaw-13766	663	34	-	-	PUNCT
taxlaw-13766	663	35	income	income	NOUN
taxlaw-13766	663	36	groups	group	NOUN
taxlaw-13766	663	37	receive[d	receive[d	PROPN
taxlaw-13766	663	38	]	]	PUNCT
taxlaw-13766	663	39	fewer	few	ADJ
taxlaw-13766	663	40	transfers	transfer	NOUN
taxlaw-13766	663	41	relative	relative	ADJ
taxlaw-13766	663	42	to	to	ADP
taxlaw-13766	663	43	market	market	NOUN
taxlaw-13766	663	44	income	income	NOUN
taxlaw-13766	663	45	.	.	PUNCT
taxlaw-13766	663	46	”189	”189	PUNCT
taxlaw-13766	664	1	while	while	SCONJ
taxlaw-13766	664	2	splinter	splinter	NOUN
taxlaw-13766	664	3	uses	use	VERB
taxlaw-13766	664	4	market	market	NOUN
taxlaw-13766	664	5	income	income	NOUN
taxlaw-13766	664	6	as	as	ADP
taxlaw-13766	664	7	a	a	DET
taxlaw-13766	664	8	redistributive	redistributive	ADJ
taxlaw-13766	664	9	baseline	baseline	NOUN
taxlaw-13766	664	10	(	(	PUNCT
taxlaw-13766	664	11	and	and	CCONJ
taxlaw-13766	664	12	therefore	therefore	ADV
taxlaw-13766	664	13	likely	likely	ADV
taxlaw-13766	664	14	overstates	overstate	VERB
taxlaw-13766	664	15	redistribution	redistribution	NOUN
taxlaw-13766	664	16	relative	relative	ADJ
taxlaw-13766	664	17	to	to	ADP
taxlaw-13766	664	18	a	a	DET
taxlaw-13766	664	19	benefits	benefit	NOUN
taxlaw-13766	664	20	baseline	baseline	NOUN
taxlaw-13766	664	21	)	)	PUNCT
taxlaw-13766	664	22	,	,	PUNCT
taxlaw-13766	664	23	he	he	PRON
taxlaw-13766	664	24	still	still	ADV
taxlaw-13766	664	25	shows	show	VERB
taxlaw-13766	664	26	an	an	DET
taxlaw-13766	664	27	increase	increase	NOUN
taxlaw-13766	664	28	in	in	ADP
taxlaw-13766	664	29	redistribution	redistribution	NOUN
taxlaw-13766	664	30	over	over	ADP
taxlaw-13766	664	31	time	time	NOUN
taxlaw-13766	664	32	:	:	PUNCT
taxlaw-13766	664	33	“	"	PUNCT
taxlaw-13766	664	34	between	between	ADP
taxlaw-13766	664	35	1979	1979	NUM
taxlaw-13766	664	36	and	and	CCONJ
taxlaw-13766	664	37	2016	2016	NUM
taxlaw-13766	664	38	,	,	PUNCT
taxlaw-13766	664	39	.	.	PUNCT
taxlaw-13766	664	40	.	.	PUNCT
taxlaw-13766	664	41	.	.	PUNCT
taxlaw-13766	665	1	the	the	DET
taxlaw-13766	665	2	[	[	X
taxlaw-13766	665	3	reynolds	reynold	NOUN
taxlaw-13766	665	4	-	-	PUNCT
taxlaw-13766	665	5	smolensky	smolensky	ADJ
taxlaw-13766	665	6	]	]	PUNCT
taxlaw-13766	665	7	index	index	NOUN
taxlaw-13766	665	8	of	of	ADP
taxlaw-13766	665	9	tax	tax	NOUN
taxlaw-13766	665	10	-	-	PUNCT
taxlaw-13766	665	11	and	and	CCONJ
taxlaw-13766	665	12	-	-	PUNCT
taxlaw-13766	665	13	transfer	transfer	NOUN
taxlaw-13766	665	14	redistribution	redistribution	NOUN
taxlaw-13766	665	15	increased	increase	VERB
taxlaw-13766	665	16	59	59	NUM
taxlaw-13766	665	17	percent	percent	NOUN
taxlaw-13766	665	18	.	.	PUNCT
taxlaw-13766	665	19	.	.	PUNCT
taxlaw-13766	665	20	.	.	PUNCT
taxlaw-13766	665	21	.	.	PUNCT
taxlaw-13766	666	1	since	since	SCONJ
taxlaw-13766	666	2	1986	1986	NUM
taxlaw-13766	666	3	,	,	PUNCT
taxlaw-13766	666	4	it	it	PRON
taxlaw-13766	666	5	increased	increase	VERB
taxlaw-13766	666	6	66	66	NUM
taxlaw-13766	666	7	percent	percent	NOUN
taxlaw-13766	666	8	.	.	PUNCT
taxlaw-13766	667	1	”190	”190	ADJ
taxlaw-13766	667	2	splinter	splinter	NOUN
taxlaw-13766	667	3	succinctly	succinctly	ADV
taxlaw-13766	667	4	explains	explain	VERB
taxlaw-13766	667	5	that	that	SCONJ
taxlaw-13766	667	6	overall	overall	ADJ
taxlaw-13766	667	7	progressivity	progressivity	NOUN
taxlaw-13766	667	8	and	and	CCONJ
taxlaw-13766	667	9	redistribution	redistribution	NOUN
taxlaw-13766	667	10	do	do	AUX
taxlaw-13766	667	11	not	not	PART
taxlaw-13766	667	12	follow	follow	VERB
taxlaw-13766	667	13	declining	decline	VERB
taxlaw-13766	667	14	top	top	ADJ
taxlaw-13766	667	15	marginal	marginal	ADJ
taxlaw-13766	667	16	tax	tax	NOUN
taxlaw-13766	667	17	rates	rate	NOUN
taxlaw-13766	667	18	because	because	SCONJ
taxlaw-13766	667	19	only	only	ADV
taxlaw-13766	667	20	“	"	PUNCT
taxlaw-13766	667	21	a	a	DET
taxlaw-13766	667	22	small	small	ADJ
taxlaw-13766	667	23	share	share	NOUN
taxlaw-13766	667	24	of	of	ADP
taxlaw-13766	667	25	tax	tax	NOUN
taxlaw-13766	667	26	returns	return	NOUN
taxlaw-13766	667	27	has	have	AUX
taxlaw-13766	667	28	been	be	AUX
taxlaw-13766	667	29	subject	subject	ADJ
taxlaw-13766	667	30	to	to	ADP
taxlaw-13766	667	31	top	top	ADJ
taxlaw-13766	667	32	rates	rate	NOUN
taxlaw-13766	667	33	.	.	PUNCT
taxlaw-13766	667	34	”191	”191	PUNCT
taxlaw-13766	668	1	with	with	ADP
taxlaw-13766	668	2	these	these	DET
taxlaw-13766	668	3	pieces	piece	NOUN
taxlaw-13766	668	4	in	in	ADP
taxlaw-13766	668	5	place	place	NOUN
taxlaw-13766	668	6	,	,	PUNCT
taxlaw-13766	668	7	we	we	PRON
taxlaw-13766	668	8	can	can	AUX
taxlaw-13766	668	9	now	now	ADV
taxlaw-13766	668	10	illustrate	illustrate	VERB
taxlaw-13766	668	11	the	the	DET
taxlaw-13766	668	12	function	function	NOUN
taxlaw-13766	668	13	of	of	ADP
taxlaw-13766	668	14	a	a	DET
taxlaw-13766	668	15	tax	tax	NOUN
taxlaw-13766	668	16	redistribution	redistribution	NOUN
taxlaw-13766	668	17	gap	gap	NOUN
taxlaw-13766	668	18	by	by	ADP
taxlaw-13766	668	19	the	the	DET
taxlaw-13766	668	20	identifying	identify	VERB
taxlaw-13766	668	21	key	key	ADJ
taxlaw-13766	668	22	slippages	slippage	NOUN
taxlaw-13766	668	23	in	in	ADP
taxlaw-13766	668	24	the	the	DET
taxlaw-13766	668	25	implementation	implementation	NOUN
taxlaw-13766	668	26	of	of	ADP
taxlaw-13766	668	27	redistributive	redistributive	ADJ
taxlaw-13766	668	28	taxation	taxation	NOUN
taxlaw-13766	668	29	.	.	PUNCT
taxlaw-13766	669	1	iii	iii	X
taxlaw-13766	669	2	.	.	PUNCT
taxlaw-13766	670	1	implementing	implement	VERB
taxlaw-13766	670	2	the	the	DET
taxlaw-13766	670	3	tax	tax	NOUN
taxlaw-13766	670	4	redistribution	redistribution	NOUN
taxlaw-13766	670	5	gap	gap	NOUN
taxlaw-13766	670	6	measure	measure	NOUN
taxlaw-13766	670	7	to	to	PART
taxlaw-13766	670	8	know	know	VERB
taxlaw-13766	670	9	whether	whether	SCONJ
taxlaw-13766	670	10	a	a	DET
taxlaw-13766	670	11	system	system	NOUN
taxlaw-13766	670	12	is	be	AUX
taxlaw-13766	670	13	working	work	VERB
taxlaw-13766	670	14	as	as	ADP
taxlaw-13766	670	15	intended	intend	VERB
taxlaw-13766	670	16	,	,	PUNCT
taxlaw-13766	670	17	we	we	PRON
taxlaw-13766	670	18	need	need	VERB
taxlaw-13766	670	19	to	to	PART
taxlaw-13766	670	20	know	know	VERB
taxlaw-13766	670	21	both	both	CCONJ
taxlaw-13766	670	22	the	the	DET
taxlaw-13766	670	23	system	system	NOUN
taxlaw-13766	670	24	’s	’s	PART
taxlaw-13766	670	25	current	current	ADJ
taxlaw-13766	670	26	results	result	NOUN
taxlaw-13766	670	27	and	and	CCONJ
taxlaw-13766	670	28	its	its	PRON
taxlaw-13766	670	29	intended	intended	ADJ
taxlaw-13766	670	30	outcomes	outcome	NOUN
taxlaw-13766	670	31	.	.	PUNCT
taxlaw-13766	671	1	estimates	estimate	NOUN
taxlaw-13766	671	2	of	of	ADP
taxlaw-13766	671	3	the	the	DET
taxlaw-13766	671	4	tax	tax	NOUN
taxlaw-13766	671	5	revenue	revenue	NOUN
taxlaw-13766	671	6	gap	gap	NOUN
taxlaw-13766	671	7	compare	compare	VERB
taxlaw-13766	671	8	two	two	NUM
taxlaw-13766	671	9	figures	figure	NOUN
taxlaw-13766	671	10	:	:	PUNCT
taxlaw-13766	671	11	total	total	ADJ
taxlaw-13766	671	12	taxes	taxis	NOUN
taxlaw-13766	671	13	paid	pay	VERB
taxlaw-13766	671	14	and	and	CCONJ
taxlaw-13766	671	15	total	total	ADJ
taxlaw-13766	671	16	taxes	taxis	NOUN
taxlaw-13766	671	17	owed	owe	VERB
taxlaw-13766	671	18	.	.	PUNCT
taxlaw-13766	672	1	similarly	similarly	ADV
taxlaw-13766	672	2	,	,	PUNCT
taxlaw-13766	672	3	the	the	DET
taxlaw-13766	672	4	tax	tax	NOUN
taxlaw-13766	672	5	redistribution	redistribution	NOUN
taxlaw-13766	672	6	gap	gap	NOUN
taxlaw-13766	672	7	can	can	AUX
taxlaw-13766	672	8	be	be	AUX
taxlaw-13766	672	9	calculated	calculate	VERB
taxlaw-13766	672	10	by	by	ADP
taxlaw-13766	672	11	comparing	compare	VERB
taxlaw-13766	672	12	the	the	DET
taxlaw-13766	672	13	total	total	ADJ
taxlaw-13766	672	14	redistribution	redistribution	NOUN
taxlaw-13766	672	15	created	create	VERB
taxlaw-13766	672	16	under	under	ADP
taxlaw-13766	672	17	the	the	DET
taxlaw-13766	672	18	current	current	ADJ
taxlaw-13766	672	19	system	system	NOUN
taxlaw-13766	672	20	to	to	ADP
taxlaw-13766	672	21	the	the	DET
taxlaw-13766	672	22	maximum	maximum	ADJ
taxlaw-13766	672	23	redistribution	redistribution	NOUN
taxlaw-13766	672	24	contemplated	contemplate	VERB
taxlaw-13766	672	25	by	by	ADP
taxlaw-13766	672	26	statute	statute	PROPN
taxlaw-13766	672	27	.	.	PUNCT
taxlaw-13766	673	1	to	to	PART
taxlaw-13766	673	2	do	do	VERB
taxlaw-13766	673	3	so	so	ADV
taxlaw-13766	673	4	,	,	PUNCT
taxlaw-13766	673	5	we	we	PRON
taxlaw-13766	673	6	break	break	VERB
taxlaw-13766	673	7	total	total	ADJ
taxlaw-13766	673	8	redistribution	redistribution	NOUN
taxlaw-13766	673	9	created	create	VERB
taxlaw-13766	673	10	into	into	ADP
taxlaw-13766	673	11	its	its	PRON
taxlaw-13766	673	12	component	component	NOUN
taxlaw-13766	673	13	parts	part	NOUN
taxlaw-13766	673	14	.	.	PUNCT
taxlaw-13766	674	1	184	184	NUM
taxlaw-13766	674	2	pablo	pablo	NOUN
taxlaw-13766	674	3	beramendi	beramendi	NOUN
taxlaw-13766	674	4	et	et	PROPN
taxlaw-13766	674	5	al	al	PROPN
taxlaw-13766	674	6	.	.	PROPN
taxlaw-13766	674	7	,	,	PUNCT
taxlaw-13766	674	8	progressive	progressive	ADJ
taxlaw-13766	674	9	taxation	taxation	NOUN
taxlaw-13766	674	10	and	and	CCONJ
taxlaw-13766	674	11	redistribution	redistribution	NOUN
taxlaw-13766	674	12	4	4	NUM
taxlaw-13766	674	13	(	(	PUNCT
taxlaw-13766	674	14	nat’l	nat’l	NOUN
taxlaw-13766	674	15	rsch	rsch	NOUN
taxlaw-13766	674	16	.	.	PUNCT
taxlaw-13766	674	17	found	find	VERB
taxlaw-13766	674	18	.	.	PUNCT
taxlaw-13766	675	1	of	of	ADP
taxlaw-13766	675	2	korea	korea	PROPN
taxlaw-13766	675	3	,	,	PUNCT
taxlaw-13766	675	4	2020	2020	NUM
taxlaw-13766	675	5	)	)	PUNCT
taxlaw-13766	675	6	(	(	PUNCT
taxlaw-13766	675	7	working	working	NOUN
taxlaw-13766	675	8	paper	paper	NOUN
taxlaw-13766	675	9	)	)	PUNCT
taxlaw-13766	675	10	,	,	PUNCT
taxlaw-13766	675	11	https://danielstegmueller.com/papers/beramendidimickstegmueller2020.pdf	https://danielstegmueller.com/papers/beramendidimickstegmueller2020.pdf	PROPN
taxlaw-13766	675	12	,	,	PUNCT
taxlaw-13766	676	1	[	[	X
taxlaw-13766	676	2	https://perma.cc/a3xw-yst9	https://perma.cc/a3xw-yst9	X
taxlaw-13766	676	3	]	]	X
taxlaw-13766	676	4	(	(	PUNCT
taxlaw-13766	676	5	emphasis	emphasis	NOUN
taxlaw-13766	676	6	omitted	omit	VERB
taxlaw-13766	676	7	)	)	PUNCT
taxlaw-13766	676	8	.	.	PUNCT
taxlaw-13766	677	1	185	185	NUM
taxlaw-13766	678	1	i	i	PRON
taxlaw-13766	678	2	d.	d.	PROPN
taxlaw-13766	678	3	at	at	ADP
taxlaw-13766	678	4	23	23	NUM
taxlaw-13766	678	5	.	.	PUNCT
taxlaw-13766	679	1	186	186	NUM
taxlaw-13766	679	2	splinter	splinter	NOUN
taxlaw-13766	679	3	,	,	PUNCT
taxlaw-13766	679	4	supra	supra	PROPN
taxlaw-13766	679	5	note	note	NOUN
taxlaw-13766	679	6	173	173	NUM
taxlaw-13766	679	7	,	,	PUNCT
taxlaw-13766	679	8	at	at	ADP
taxlaw-13766	679	9	1008	1008	NUM
taxlaw-13766	679	10	(	(	PUNCT
taxlaw-13766	679	11	mapping	mapping	NOUN
taxlaw-13766	679	12	progressivity	progressivity	NOUN
taxlaw-13766	679	13	according	accord	VERB
taxlaw-13766	679	14	to	to	ADP
taxlaw-13766	679	15	six	six	NUM
taxlaw-13766	679	16	different	different	ADJ
taxlaw-13766	679	17	estimates	estimate	NOUN
taxlaw-13766	679	18	of	of	ADP
taxlaw-13766	679	19	average	average	ADJ
taxlaw-13766	679	20	federal	federal	ADJ
taxlaw-13766	679	21	tax	tax	NOUN
taxlaw-13766	679	22	rates	rate	NOUN
taxlaw-13766	679	23	)	)	PUNCT
taxlaw-13766	679	24	.	.	PUNCT
taxlaw-13766	680	1	187	187	NUM
taxlaw-13766	681	1	the	the	DET
taxlaw-13766	681	2	kakwani	kakwani	PROPN
taxlaw-13766	681	3	index	index	NOUN
taxlaw-13766	681	4	is	be	AUX
taxlaw-13766	681	5	the	the	DET
taxlaw-13766	681	6	difference	difference	NOUN
taxlaw-13766	681	7	between	between	ADP
taxlaw-13766	681	8	the	the	DET
taxlaw-13766	681	9	distribution	distribution	NOUN
taxlaw-13766	681	10	of	of	ADP
taxlaw-13766	681	11	income	income	NOUN
taxlaw-13766	681	12	across	across	ADP
taxlaw-13766	681	13	the	the	DET
taxlaw-13766	681	14	population	population	NOUN
taxlaw-13766	681	15	,	,	PUNCT
taxlaw-13766	681	16	demarcated	demarcate	VERB
taxlaw-13766	681	17	by	by	ADP
taxlaw-13766	681	18	the	the	DET
taxlaw-13766	681	19	lorenz	lorenz	PROPN
taxlaw-13766	681	20	curve	curve	NOUN
taxlaw-13766	681	21	,	,	PUNCT
taxlaw-13766	681	22	and	and	CCONJ
taxlaw-13766	681	23	the	the	DET
taxlaw-13766	681	24	distribution	distribution	NOUN
taxlaw-13766	681	25	of	of	ADP
taxlaw-13766	681	26	the	the	DET
taxlaw-13766	681	27	tax	tax	NOUN
taxlaw-13766	681	28	burden	burden	NOUN
taxlaw-13766	681	29	across	across	ADP
taxlaw-13766	681	30	the	the	DET
taxlaw-13766	681	31	population	population	NOUN
taxlaw-13766	681	32	,	,	PUNCT
taxlaw-13766	681	33	demarcated	demarcate	VERB
taxlaw-13766	681	34	by	by	ADP
taxlaw-13766	681	35	a	a	DET
taxlaw-13766	681	36	concentration	concentration	NOUN
taxlaw-13766	681	37	curve	curve	NOUN
taxlaw-13766	681	38	.	.	PUNCT
taxlaw-13766	682	1	188	188	NUM
taxlaw-13766	682	2	splinter	splinter	NOUN
taxlaw-13766	682	3	,	,	PUNCT
taxlaw-13766	682	4	supra	supra	PROPN
taxlaw-13766	682	5	note	note	NOUN
taxlaw-13766	682	6	173	173	NUM
taxlaw-13766	682	7	,	,	PUNCT
taxlaw-13766	682	8	at	at	ADP
taxlaw-13766	682	9	1005	1005	NUM
taxlaw-13766	682	10	.	.	PUNCT
taxlaw-13766	683	1	189	189	NUM
taxlaw-13766	683	2	i	i	PRON
taxlaw-13766	683	3	d.	d.	PROPN
taxlaw-13766	683	4	at	at	ADP
taxlaw-13766	683	5	1016	1016	NUM
taxlaw-13766	683	6	(	(	PUNCT
taxlaw-13766	683	7	emphasis	emphasis	NOUN
taxlaw-13766	683	8	omitted	omit	VERB
taxlaw-13766	683	9	)	)	PUNCT
taxlaw-13766	683	10	.	.	PUNCT
taxlaw-13766	684	1	190	190	NUM
taxlaw-13766	685	1	i	i	PRON
taxlaw-13766	685	2	d.	d.	PROPN
taxlaw-13766	685	3	at	at	ADP
taxlaw-13766	685	4	1018	1018	NUM
taxlaw-13766	685	5	.	.	PUNCT
taxlaw-13766	686	1	191	191	NUM
taxlaw-13766	687	1	i	i	PRON
taxlaw-13766	687	2	d.	d.	PROPN
taxlaw-13766	687	3	at	at	ADP
taxlaw-13766	687	4	1020	1020	NUM
taxlaw-13766	687	5	.	.	PUNCT
taxlaw-13766	688	1	2025	2025	NUM
taxlaw-13766	688	2	]	]	PUNCT
taxlaw-13766	688	3	the	the	DET
taxlaw-13766	688	4	tax	tax	NOUN
taxlaw-13766	688	5	redistribution	redistribution	NOUN
taxlaw-13766	688	6	gap	gap	NOUN
taxlaw-13766	688	7	115	115	NUM
taxlaw-13766	688	8	measuring	measure	VERB
taxlaw-13766	688	9	total	total	ADJ
taxlaw-13766	688	10	direct	direct	ADJ
taxlaw-13766	688	11	transfers	transfer	NOUN
taxlaw-13766	688	12	from	from	ADP
taxlaw-13766	688	13	taxation	taxation	NOUN
taxlaw-13766	688	14	is	be	AUX
taxlaw-13766	688	15	as	as	ADV
taxlaw-13766	688	16	simple	simple	ADJ
taxlaw-13766	688	17	as	as	ADP
taxlaw-13766	688	18	aggregating	aggregate	VERB
taxlaw-13766	688	19	total	total	ADJ
taxlaw-13766	688	20	irs	irs	PROPN
taxlaw-13766	688	21	outlays	outlay	NOUN
taxlaw-13766	688	22	from	from	ADP
taxlaw-13766	688	23	refundable	refundable	ADJ
taxlaw-13766	688	24	credits	credit	NOUN
taxlaw-13766	688	25	.	.	PUNCT
taxlaw-13766	689	1	while	while	SCONJ
taxlaw-13766	689	2	measuring	measure	VERB
taxlaw-13766	689	3	differential	differential	ADJ
taxlaw-13766	689	4	contributions	contribution	NOUN
taxlaw-13766	689	5	according	accord	VERB
taxlaw-13766	689	6	to	to	ADP
taxlaw-13766	689	7	our	our	PRON
taxlaw-13766	689	8	definition	definition	NOUN
taxlaw-13766	689	9	is	be	AUX
taxlaw-13766	689	10	more	more	ADV
taxlaw-13766	689	11	difficult	difficult	ADJ
taxlaw-13766	689	12	than	than	ADP
taxlaw-13766	689	13	totaling	total	VERB
taxlaw-13766	689	14	direct	direct	ADJ
taxlaw-13766	689	15	transfers	transfer	NOUN
taxlaw-13766	689	16	,	,	PUNCT
taxlaw-13766	689	17	we	we	PRON
taxlaw-13766	689	18	have	have	VERB
taxlaw-13766	689	19	the	the	DET
taxlaw-13766	689	20	tools	tool	NOUN
taxlaw-13766	689	21	to	to	PART
taxlaw-13766	689	22	do	do	VERB
taxlaw-13766	689	23	so	so	ADV
taxlaw-13766	689	24	.	.	PUNCT
taxlaw-13766	690	1	as	as	SCONJ
taxlaw-13766	690	2	noted	note	VERB
taxlaw-13766	690	3	above	above	ADV
taxlaw-13766	690	4	,	,	PUNCT
taxlaw-13766	690	5	the	the	DET
taxlaw-13766	690	6	treasury	treasury	PROPN
taxlaw-13766	690	7	department	department	NOUN
taxlaw-13766	690	8	releases	release	VERB
taxlaw-13766	690	9	annual	annual	ADJ
taxlaw-13766	690	10	distribution	distribution	NOUN
taxlaw-13766	690	11	tables	table	NOUN
taxlaw-13766	690	12	showing	show	VERB
taxlaw-13766	690	13	the	the	DET
taxlaw-13766	690	14	relative	relative	ADJ
taxlaw-13766	690	15	impact	impact	NOUN
taxlaw-13766	690	16	on	on	ADP
taxlaw-13766	690	17	the	the	DET
taxlaw-13766	690	18	federal	federal	ADJ
taxlaw-13766	690	19	tax	tax	NOUN
taxlaw-13766	690	20	system	system	NOUN
taxlaw-13766	690	21	by	by	ADP
taxlaw-13766	690	22	income	income	NOUN
taxlaw-13766	690	23	decile	decile	NOUN
taxlaw-13766	690	24	.	.	PUNCT
taxlaw-13766	691	1	economists	economist	NOUN
taxlaw-13766	691	2	could	could	AUX
taxlaw-13766	691	3	similarly	similarly	ADV
taxlaw-13766	691	4	calculate	calculate	VERB
taxlaw-13766	691	5	the	the	DET
taxlaw-13766	691	6	proportional	proportional	ADJ
taxlaw-13766	691	7	or	or	CCONJ
taxlaw-13766	691	8	regressive	regressive	ADJ
taxlaw-13766	691	9	tax	tax	NOUN
taxlaw-13766	691	10	rate	rate	NOUN
taxlaw-13766	691	11	(	(	PUNCT
taxlaw-13766	691	12	according	accord	VERB
taxlaw-13766	691	13	to	to	ADP
taxlaw-13766	691	14	moulin	moulin	PROPN
taxlaw-13766	691	15	’s	’s	PART
taxlaw-13766	691	16	or	or	CCONJ
taxlaw-13766	691	17	hines	hine	NOUN
taxlaw-13766	691	18	’	'	PUNCT
taxlaw-13766	691	19	work	work	NOUN
taxlaw-13766	691	20	,	,	PUNCT
taxlaw-13766	691	21	respectively	respectively	ADV
taxlaw-13766	691	22	)	)	PUNCT
taxlaw-13766	691	23	needed	need	VERB
taxlaw-13766	691	24	to	to	PART
taxlaw-13766	691	25	generate	generate	VERB
taxlaw-13766	691	26	the	the	DET
taxlaw-13766	691	27	same	same	ADJ
taxlaw-13766	691	28	revenue	revenue	NOUN
taxlaw-13766	691	29	levels	level	NOUN
taxlaw-13766	691	30	as	as	ADP
taxlaw-13766	691	31	the	the	DET
taxlaw-13766	691	32	current	current	ADJ
taxlaw-13766	691	33	system	system	NOUN
taxlaw-13766	691	34	,	,	PUNCT
taxlaw-13766	691	35	model	model	VERB
taxlaw-13766	691	36	the	the	DET
taxlaw-13766	691	37	resulting	result	VERB
taxlaw-13766	691	38	tax	tax	NOUN
taxlaw-13766	691	39	system	system	NOUN
taxlaw-13766	691	40	,	,	PUNCT
taxlaw-13766	691	41	and	and	CCONJ
taxlaw-13766	691	42	compare	compare	VERB
taxlaw-13766	691	43	the	the	DET
taxlaw-13766	691	44	results	result	NOUN
taxlaw-13766	691	45	to	to	ADP
taxlaw-13766	691	46	the	the	DET
taxlaw-13766	691	47	treasury	treasury	PROPN
taxlaw-13766	691	48	reports.192	reports.192	NOUN
taxlaw-13766	691	49	the	the	DET
taxlaw-13766	691	50	more	more	ADV
taxlaw-13766	691	51	challenging	challenging	ADJ
taxlaw-13766	691	52	task	task	NOUN
taxlaw-13766	691	53	is	be	AUX
taxlaw-13766	691	54	to	to	PART
taxlaw-13766	691	55	ascertain	ascertain	VERB
taxlaw-13766	691	56	how	how	SCONJ
taxlaw-13766	691	57	much	much	ADJ
taxlaw-13766	691	58	the	the	DET
taxlaw-13766	691	59	tax	tax	NOUN
taxlaw-13766	691	60	system	system	NOUN
taxlaw-13766	691	61	as	as	SCONJ
taxlaw-13766	691	62	written	write	VERB
taxlaw-13766	691	63	could	could	AUX
taxlaw-13766	691	64	redistribute	redistribute	VERB
taxlaw-13766	691	65	.	.	PUNCT
taxlaw-13766	692	1	the	the	DET
taxlaw-13766	692	2	existence	existence	NOUN
taxlaw-13766	692	3	of	of	ADP
taxlaw-13766	692	4	the	the	DET
taxlaw-13766	692	5	tax	tax	NOUN
taxlaw-13766	692	6	revenue	revenue	NOUN
taxlaw-13766	692	7	gap	gap	NOUN
taxlaw-13766	692	8	makes	make	VERB
taxlaw-13766	692	9	clear	clear	ADJ
taxlaw-13766	692	10	that	that	SCONJ
taxlaw-13766	692	11	some	some	DET
taxlaw-13766	692	12	redistribution	redistribution	NOUN
taxlaw-13766	692	13	is	be	AUX
taxlaw-13766	692	14	left	leave	VERB
taxlaw-13766	692	15	on	on	ADP
taxlaw-13766	692	16	the	the	DET
taxlaw-13766	692	17	table	table	NOUN
taxlaw-13766	692	18	come	come	VERB
taxlaw-13766	692	19	tax	tax	NOUN
taxlaw-13766	692	20	time	time	NOUN
taxlaw-13766	692	21	.	.	PUNCT
taxlaw-13766	693	1	according	accord	VERB
taxlaw-13766	693	2	to	to	ADP
taxlaw-13766	693	3	analysis	analysis	NOUN
taxlaw-13766	693	4	by	by	ADP
taxlaw-13766	693	5	the	the	DET
taxlaw-13766	693	6	national	national	PROPN
taxlaw-13766	693	7	bureau	bureau	PROPN
taxlaw-13766	693	8	of	of	ADP
taxlaw-13766	693	9	economic	economic	ADJ
taxlaw-13766	693	10	research	research	NOUN
taxlaw-13766	693	11	,	,	PUNCT
taxlaw-13766	693	12	tax	tax	NOUN
taxlaw-13766	693	13	evasion	evasion	NOUN
taxlaw-13766	693	14	is	be	AUX
taxlaw-13766	693	15	concentrated	concentrate	VERB
taxlaw-13766	693	16	at	at	ADP
taxlaw-13766	693	17	the	the	DET
taxlaw-13766	693	18	top	top	NOUN
taxlaw-13766	693	19	of	of	ADP
taxlaw-13766	693	20	the	the	DET
taxlaw-13766	693	21	income	income	NOUN
taxlaw-13766	693	22	scale	scale	NOUN
taxlaw-13766	693	23	:	:	PUNCT
taxlaw-13766	693	24	“	"	PUNCT
taxlaw-13766	693	25	under	under	ADV
taxlaw-13766	693	26	-	-	PUNCT
taxlaw-13766	693	27	reported	report	VERB
taxlaw-13766	693	28	income	income	NOUN
taxlaw-13766	693	29	as	as	ADP
taxlaw-13766	693	30	a	a	DET
taxlaw-13766	693	31	fraction	fraction	NOUN
taxlaw-13766	693	32	of	of	ADP
taxlaw-13766	693	33	true	true	ADJ
taxlaw-13766	693	34	income	income	NOUN
taxlaw-13766	693	35	(	(	PUNCT
taxlaw-13766	693	36	i.e.	i.e.	X
taxlaw-13766	693	37	,	,	PUNCT
taxlaw-13766	693	38	income	income	NOUN
taxlaw-13766	693	39	that	that	PRON
taxlaw-13766	693	40	should	should	AUX
taxlaw-13766	693	41	legally	legally	ADV
taxlaw-13766	693	42	be	be	AUX
taxlaw-13766	693	43	reported	report	VERB
taxlaw-13766	693	44	on	on	ADP
taxlaw-13766	693	45	tax	tax	NOUN
taxlaw-13766	693	46	returns	return	NOUN
taxlaw-13766	693	47	)	)	PUNCT
taxlaw-13766	693	48	rises	rise	VERB
taxlaw-13766	693	49	from	from	ADP
taxlaw-13766	693	50	about	about	ADV
taxlaw-13766	693	51	10	10	NUM
taxlaw-13766	693	52	%	%	NOUN
taxlaw-13766	693	53	in	in	ADP
taxlaw-13766	693	54	the	the	DET
taxlaw-13766	693	55	bottom	bottom	ADJ
taxlaw-13766	693	56	90	90	NUM
taxlaw-13766	693	57	%	%	NOUN
taxlaw-13766	693	58	of	of	ADP
taxlaw-13766	693	59	the	the	DET
taxlaw-13766	693	60	income	income	NOUN
taxlaw-13766	693	61	distribution	distribution	NOUN
taxlaw-13766	693	62	to	to	ADP
taxlaw-13766	693	63	16	16	NUM
taxlaw-13766	693	64	%	%	NOUN
taxlaw-13766	693	65	in	in	ADP
taxlaw-13766	693	66	the	the	DET
taxlaw-13766	693	67	top	top	ADJ
taxlaw-13766	693	68	1%.”193	1%.”193	NUM
taxlaw-13766	693	69	this	this	PRON
taxlaw-13766	693	70	suggests	suggest	VERB
taxlaw-13766	693	71	that	that	SCONJ
taxlaw-13766	693	72	the	the	DET
taxlaw-13766	693	73	tax	tax	NOUN
taxlaw-13766	693	74	revenue	revenue	NOUN
taxlaw-13766	693	75	gap	gap	NOUN
taxlaw-13766	693	76	significantly	significantly	ADV
taxlaw-13766	693	77	decreases	decrease	VERB
taxlaw-13766	693	78	redistributive	redistributive	ADJ
taxlaw-13766	693	79	differential	differential	ADJ
taxlaw-13766	693	80	contributions	contribution	NOUN
taxlaw-13766	693	81	by	by	ADP
taxlaw-13766	693	82	lowering	lower	VERB
taxlaw-13766	693	83	average	average	ADJ
taxlaw-13766	693	84	tax	tax	NOUN
taxlaw-13766	693	85	rates	rate	NOUN
taxlaw-13766	693	86	paid	pay	VERB
taxlaw-13766	693	87	by	by	ADP
taxlaw-13766	693	88	the	the	DET
taxlaw-13766	693	89	wealthy	wealthy	ADJ
taxlaw-13766	693	90	.	.	PUNCT
taxlaw-13766	694	1	closing	close	VERB
taxlaw-13766	694	2	the	the	DET
taxlaw-13766	694	3	tax	tax	NOUN
taxlaw-13766	694	4	revenue	revenue	NOUN
taxlaw-13766	694	5	gap	gap	NOUN
taxlaw-13766	694	6	would	would	AUX
taxlaw-13766	694	7	increase	increase	VERB
taxlaw-13766	694	8	the	the	DET
taxlaw-13766	694	9	progressivity	progressivity	NOUN
taxlaw-13766	694	10	of	of	ADP
taxlaw-13766	694	11	the	the	DET
taxlaw-13766	694	12	tax	tax	NOUN
taxlaw-13766	694	13	system	system	NOUN
taxlaw-13766	694	14	and	and	CCONJ
taxlaw-13766	694	15	increase	increase	VERB
taxlaw-13766	694	16	redistribution	redistribution	NOUN
taxlaw-13766	694	17	;	;	PUNCT
taxlaw-13766	694	18	distributional	distributional	ADJ
taxlaw-13766	694	19	analysis	analysis	NOUN
taxlaw-13766	694	20	akin	akin	ADJ
taxlaw-13766	694	21	to	to	ADP
taxlaw-13766	694	22	that	that	PRON
taxlaw-13766	694	23	issued	issue	VERB
taxlaw-13766	694	24	by	by	ADP
taxlaw-13766	694	25	the	the	DET
taxlaw-13766	694	26	department	department	PROPN
taxlaw-13766	694	27	of	of	ADP
taxlaw-13766	694	28	treasury	treasury	PROPN
taxlaw-13766	694	29	could	could	AUX
taxlaw-13766	694	30	quantify	quantify	VERB
taxlaw-13766	694	31	roughly	roughly	ADV
taxlaw-13766	694	32	by	by	ADP
taxlaw-13766	694	33	how	how	SCONJ
taxlaw-13766	694	34	much	much	ADJ
taxlaw-13766	694	35	.	.	PUNCT
taxlaw-13766	695	1	while	while	SCONJ
taxlaw-13766	695	2	that	that	DET
taxlaw-13766	695	3	calculation	calculation	NOUN
taxlaw-13766	695	4	could	could	AUX
taxlaw-13766	695	5	help	help	VERB
taxlaw-13766	695	6	approximate	approximate	VERB
taxlaw-13766	695	7	missing	missing	ADJ
taxlaw-13766	695	8	differential	differential	ADJ
taxlaw-13766	695	9	contributions	contribution	NOUN
taxlaw-13766	695	10	,	,	PUNCT
taxlaw-13766	695	11	tax	tax	NOUN
taxlaw-13766	695	12	revenue	revenue	NOUN
taxlaw-13766	695	13	gap	gap	NOUN
taxlaw-13766	695	14	estimates	estimate	NOUN
taxlaw-13766	695	15	provide	provide	VERB
taxlaw-13766	695	16	a	a	DET
taxlaw-13766	695	17	roadmap	roadmap	NOUN
taxlaw-13766	695	18	for	for	ADP
taxlaw-13766	695	19	measuring	measure	VERB
taxlaw-13766	695	20	missing	miss	VERB
taxlaw-13766	695	21	direct	direct	ADJ
taxlaw-13766	695	22	transfers	transfer	NOUN
taxlaw-13766	695	23	.	.	PUNCT
taxlaw-13766	696	1	to	to	PART
taxlaw-13766	696	2	construct	construct	VERB
taxlaw-13766	696	3	the	the	DET
taxlaw-13766	696	4	tax	tax	NOUN
taxlaw-13766	696	5	revenue	revenue	NOUN
taxlaw-13766	696	6	gap	gap	NOUN
taxlaw-13766	696	7	,	,	PUNCT
taxlaw-13766	696	8	the	the	DET
taxlaw-13766	696	9	irs	irs	PROPN
taxlaw-13766	696	10	estimates	estimate	VERB
taxlaw-13766	696	11	total	total	ADJ
taxlaw-13766	696	12	tax	tax	NOUN
taxlaw-13766	696	13	liability	liability	NOUN
taxlaw-13766	696	14	via	via	ADP
taxlaw-13766	696	15	the	the	DET
taxlaw-13766	696	16	national	national	PROPN
taxlaw-13766	696	17	research	research	NOUN
taxlaw-13766	696	18	program	program	NOUN
taxlaw-13766	696	19	by	by	ADP
taxlaw-13766	696	20	aggregating	aggregate	VERB
taxlaw-13766	696	21	missing	miss	VERB
taxlaw-13766	696	22	revenue	revenue	NOUN
taxlaw-13766	696	23	from	from	ADP
taxlaw-13766	696	24	a	a	DET
taxlaw-13766	696	25	sample	sample	NOUN
taxlaw-13766	696	26	of	of	ADP
taxlaw-13766	696	27	tax	tax	NOUN
taxlaw-13766	696	28	returns	return	NOUN
taxlaw-13766	696	29	.	.	PUNCT
taxlaw-13766	697	1	warren	warren	PROPN
taxlaw-13766	697	2	describes	describe	VERB
taxlaw-13766	697	3	this	this	DET
taxlaw-13766	697	4	method	method	NOUN
taxlaw-13766	697	5	as	as	ADP
taxlaw-13766	697	6	a	a	DET
taxlaw-13766	697	7	“	"	PUNCT
taxlaw-13766	697	8	bottom	bottom	ADJ
taxlaw-13766	697	9	-	-	PUNCT
taxlaw-13766	697	10	up	up	ADP
taxlaw-13766	697	11	”	"	PUNCT
taxlaw-13766	697	12	approach	approach	NOUN
taxlaw-13766	697	13	,	,	PUNCT
taxlaw-13766	697	14	by	by	ADP
taxlaw-13766	697	15	which	which	PRON
taxlaw-13766	697	16	a	a	DET
taxlaw-13766	697	17	revenue	revenue	NOUN
taxlaw-13766	697	18	administration	administration	NOUN
taxlaw-13766	697	19	uses	use	VERB
taxlaw-13766	697	20	“	"	PUNCT
taxlaw-13766	697	21	operational	operational	ADJ
taxlaw-13766	697	22	data	datum	NOUN
taxlaw-13766	697	23	and	and	CCONJ
taxlaw-13766	697	24	available	available	ADJ
taxlaw-13766	697	25	3rd	3rd	PROPN
taxlaw-13766	697	26	party	party	NOUN
taxlaw-13766	697	27	data	datum	NOUN
taxlaw-13766	697	28	at	at	ADP
taxlaw-13766	697	29	the	the	DET
taxlaw-13766	697	30	taxpayer	taxpayer	NOUN
taxlaw-13766	697	31	level	level	NOUN
taxlaw-13766	697	32	which	which	PRON
taxlaw-13766	697	33	allows	allow	VERB
taxlaw-13766	697	34	summing	sum	VERB
taxlaw-13766	697	35	across	across	ADP
taxlaw-13766	697	36	the	the	DET
taxlaw-13766	697	37	population	population	NOUN
taxlaw-13766	697	38	of	of	ADP
taxlaw-13766	697	39	taxpayers	taxpayer	NOUN
taxlaw-13766	697	40	to	to	PART
taxlaw-13766	697	41	obtain	obtain	VERB
taxlaw-13766	697	42	national	national	ADJ
taxlaw-13766	697	43	aggregates	aggregate	NOUN
taxlaw-13766	697	44	.	.	PUNCT
taxlaw-13766	698	1	”194	”194	PUNCT
taxlaw-13766	699	1	the	the	DET
taxlaw-13766	699	2	same	same	ADJ
taxlaw-13766	699	3	approach	approach	NOUN
taxlaw-13766	699	4	can	can	AUX
taxlaw-13766	699	5	be	be	AUX
taxlaw-13766	699	6	used	use	VERB
taxlaw-13766	699	7	to	to	PART
taxlaw-13766	699	8	model	model	VERB
taxlaw-13766	699	9	the	the	DET
taxlaw-13766	699	10	tax	tax	NOUN
taxlaw-13766	699	11	redistribution	redistribution	NOUN
taxlaw-13766	699	12	gap	gap	NOUN
taxlaw-13766	699	13	from	from	ADP
taxlaw-13766	699	14	direct	direct	ADJ
taxlaw-13766	699	15	transfers	transfer	NOUN
taxlaw-13766	699	16	.	.	PUNCT
taxlaw-13766	700	1	using	use	VERB
taxlaw-13766	700	2	the	the	DET
taxlaw-13766	700	3	eitc	eitc	NOUN
taxlaw-13766	700	4	as	as	ADP
taxlaw-13766	700	5	an	an	DET
taxlaw-13766	700	6	example	example	NOUN
taxlaw-13766	700	7	,	,	PUNCT
taxlaw-13766	700	8	the	the	DET
taxlaw-13766	700	9	rest	rest	NOUN
taxlaw-13766	700	10	of	of	ADP
taxlaw-13766	700	11	this	this	DET
taxlaw-13766	700	12	section	section	NOUN
taxlaw-13766	700	13	will	will	AUX
taxlaw-13766	700	14	explore	explore	VERB
taxlaw-13766	700	15	the	the	DET
taxlaw-13766	700	16	resulting	result	VERB
taxlaw-13766	700	17	contours	contours	NOUN
taxlaw-13766	700	18	of	of	ADP
taxlaw-13766	700	19	the	the	DET
taxlaw-13766	700	20	tax	tax	NOUN
taxlaw-13766	700	21	redistribution	redistribution	NOUN
taxlaw-13766	700	22	gap	gap	NOUN
taxlaw-13766	700	23	for	for	ADP
taxlaw-13766	700	24	direct	direct	ADJ
taxlaw-13766	700	25	transfers	transfer	NOUN
taxlaw-13766	700	26	.	.	PUNCT
taxlaw-13766	701	1	a.	a.	NOUN
taxlaw-13766	702	1	the	the	DET
taxlaw-13766	702	2	eitc	eitc	NOUN
taxlaw-13766	702	3	after	after	SCONJ
taxlaw-13766	702	4	president	president	PROPN
taxlaw-13766	702	5	nixon	nixon	PROPN
taxlaw-13766	702	6	’s	’s	PART
taxlaw-13766	702	7	family	family	NOUN
taxlaw-13766	702	8	assistance	assistance	NOUN
taxlaw-13766	702	9	plan	plan	NOUN
taxlaw-13766	702	10	failed	fail	VERB
taxlaw-13766	702	11	to	to	PART
taxlaw-13766	702	12	garner	garner	VERB
taxlaw-13766	702	13	enough	enough	ADJ
taxlaw-13766	702	14	political	political	ADJ
taxlaw-13766	702	15	support	support	NOUN
taxlaw-13766	702	16	,	,	PUNCT
taxlaw-13766	702	17	the	the	DET
taxlaw-13766	702	18	earned	earn	VERB
taxlaw-13766	702	19	income	income	NOUN
taxlaw-13766	702	20	tax	tax	NOUN
taxlaw-13766	702	21	credit	credit	NOUN
taxlaw-13766	702	22	(	(	PUNCT
taxlaw-13766	702	23	eitc	eitc	NOUN
taxlaw-13766	702	24	)	)	PUNCT
taxlaw-13766	702	25	emerged	emerge	VERB
taxlaw-13766	702	26	as	as	ADP
taxlaw-13766	702	27	a	a	DET
taxlaw-13766	702	28	proposal	proposal	NOUN
taxlaw-13766	702	29	to	to	PART
taxlaw-13766	702	30	minimize	minimize	VERB
taxlaw-13766	702	31	the	the	DET
taxlaw-13766	702	32	impact	impact	NOUN
taxlaw-13766	702	33	of	of	ADP
taxlaw-13766	702	34	payroll	payroll	NOUN
taxlaw-13766	702	35	taxes	taxis	NOUN
taxlaw-13766	702	36	on	on	ADP
taxlaw-13766	702	37	low	low	ADJ
taxlaw-13766	702	38	-	-	PUNCT
taxlaw-13766	702	39	income	income	NOUN
taxlaw-13766	702	40	workers.195	workers.195	NOUN
taxlaw-13766	702	41	the	the	DET
taxlaw-13766	702	42	challenge	challenge	NOUN
taxlaw-13766	702	43	for	for	ADP
taxlaw-13766	702	44	its	its	PRON
taxlaw-13766	702	45	designers	designer	NOUN
taxlaw-13766	702	46	was	be	AUX
taxlaw-13766	702	47	to	to	PART
taxlaw-13766	702	48	offset	offset	VERB
taxlaw-13766	702	49	social	social	ADJ
taxlaw-13766	702	50	security	security	NOUN
taxlaw-13766	702	51	payments	payment	NOUN
taxlaw-13766	702	52	and	and	CCONJ
taxlaw-13766	702	53	support	support	VERB
taxlaw-13766	702	54	working	work	VERB
taxlaw-13766	702	55	families	family	NOUN
taxlaw-13766	702	56	while	while	SCONJ
taxlaw-13766	702	57	still	still	ADV
taxlaw-13766	702	58	promoting	promote	VERB
taxlaw-13766	702	59	work	work	NOUN
taxlaw-13766	702	60	.	.	PUNCT
taxlaw-13766	703	1	as	as	ADP
taxlaw-13766	703	2	democratic	democratic	ADJ
taxlaw-13766	703	3	senator	senator	PROPN
taxlaw-13766	703	4	russell	russell	PROPN
taxlaw-13766	703	5	long	long	PROPN
taxlaw-13766	703	6	,	,	PUNCT
taxlaw-13766	703	7	the	the	DET
taxlaw-13766	703	8	credit	credit	NOUN
taxlaw-13766	703	9	’s	’s	PART
taxlaw-13766	703	10	original	original	ADJ
taxlaw-13766	703	11	champion	champion	NOUN
taxlaw-13766	703	12	,	,	PUNCT
taxlaw-13766	703	13	explained	explain	VERB
taxlaw-13766	703	14	on	on	ADP
taxlaw-13766	703	15	the	the	DET
taxlaw-13766	703	16	senate	senate	PROPN
taxlaw-13766	703	17	floor	floor	NOUN
taxlaw-13766	703	18	,	,	PUNCT
taxlaw-13766	703	19	the	the	DET
taxlaw-13766	703	20	eitc	eitc	NOUN
taxlaw-13766	703	21	came	come	VERB
taxlaw-13766	703	22	out	out	ADP
taxlaw-13766	703	23	of	of	ADP
taxlaw-13766	703	24	a	a	DET
taxlaw-13766	703	25	search	search	NOUN
taxlaw-13766	703	26	192	192	NUM
taxlaw-13766	703	27	such	such	DET
taxlaw-13766	703	28	a	a	DET
taxlaw-13766	703	29	model	model	NOUN
taxlaw-13766	703	30	might	might	AUX
taxlaw-13766	703	31	or	or	CCONJ
taxlaw-13766	703	32	might	might	AUX
taxlaw-13766	703	33	not	not	PART
taxlaw-13766	703	34	incorporate	incorporate	VERB
taxlaw-13766	703	35	shifts	shift	NOUN
taxlaw-13766	703	36	in	in	ADP
taxlaw-13766	703	37	income	income	NOUN
taxlaw-13766	703	38	-	-	PUNCT
taxlaw-13766	703	39	earning	earn	VERB
taxlaw-13766	703	40	behavior	behavior	NOUN
taxlaw-13766	703	41	caused	cause	VERB
taxlaw-13766	703	42	by	by	ADP
taxlaw-13766	703	43	the	the	DET
taxlaw-13766	703	44	difference	difference	NOUN
taxlaw-13766	703	45	in	in	ADP
taxlaw-13766	703	46	rates	rate	NOUN
taxlaw-13766	703	47	between	between	ADP
taxlaw-13766	703	48	a	a	DET
taxlaw-13766	703	49	baseline	baseline	NOUN
taxlaw-13766	703	50	and	and	CCONJ
taxlaw-13766	703	51	the	the	DET
taxlaw-13766	703	52	progressive	progressive	ADJ
taxlaw-13766	703	53	reality	reality	NOUN
taxlaw-13766	703	54	.	.	PUNCT
taxlaw-13766	704	1	193	193	NUM
taxlaw-13766	704	2	john	john	PROPN
taxlaw-13766	704	3	guyton	guyton	PROPN
taxlaw-13766	704	4	et	et	PROPN
taxlaw-13766	704	5	al	al	PROPN
taxlaw-13766	704	6	.	.	PROPN
taxlaw-13766	704	7	,	,	PUNCT
taxlaw-13766	704	8	tax	tax	NOUN
taxlaw-13766	704	9	evasion	evasion	NOUN
taxlaw-13766	704	10	at	at	ADP
taxlaw-13766	704	11	the	the	DET
taxlaw-13766	704	12	top	top	NOUN
taxlaw-13766	704	13	of	of	ADP
taxlaw-13766	704	14	the	the	DET
taxlaw-13766	704	15	income	income	NOUN
taxlaw-13766	704	16	distribution	distribution	NOUN
taxlaw-13766	704	17	:	:	PUNCT
taxlaw-13766	704	18	theory	theory	NOUN
taxlaw-13766	704	19	and	and	CCONJ
taxlaw-13766	704	20	evidence	evidence	NOUN
taxlaw-13766	704	21	4	4	NUM
taxlaw-13766	704	22	,	,	PUNCT
taxlaw-13766	704	23	(	(	PUNCT
taxlaw-13766	704	24	nat’l	nat’l	NUM
taxlaw-13766	704	25	bureau	bureau	PROPN
taxlaw-13766	704	26	of	of	ADP
taxlaw-13766	704	27	econ	econ	PROPN
taxlaw-13766	704	28	.	.	PUNCT
taxlaw-13766	705	1	rsch	rsch	PROPN
taxlaw-13766	705	2	.	.	PUNCT
taxlaw-13766	705	3	,	,	PUNCT
taxlaw-13766	705	4	working	work	VERB
taxlaw-13766	705	5	paper	paper	NOUN
taxlaw-13766	705	6	no	no	NOUN
taxlaw-13766	705	7	.	.	PROPN
taxlaw-13766	705	8	28542	28542	NUM
taxlaw-13766	705	9	,	,	PUNCT
taxlaw-13766	705	10	2023	2023	NUM
taxlaw-13766	705	11	)	)	PUNCT
taxlaw-13766	705	12	.	.	PUNCT
taxlaw-13766	706	1	194	194	NUM
taxlaw-13766	706	2	warren	warren	PROPN
taxlaw-13766	706	3	,	,	PUNCT
taxlaw-13766	706	4	supra	supra	PROPN
taxlaw-13766	706	5	note	note	PROPN
taxlaw-13766	706	6	62	62	NUM
taxlaw-13766	706	7	,	,	PUNCT
taxlaw-13766	706	8	at	at	ADP
taxlaw-13766	706	9	13	13	NUM
taxlaw-13766	706	10	.	.	NOUN
taxlaw-13766	706	11	195	195	NUM
taxlaw-13766	706	12	see	see	VERB
taxlaw-13766	706	13	118	118	NUM
taxlaw-13766	706	14	cong	cong	NOUN
taxlaw-13766	706	15	.	.	PUNCT
taxlaw-13766	707	1	rec	rec	PROPN
taxlaw-13766	707	2	.	.	PROPN
taxlaw-13766	707	3	33010	33010	NUM
taxlaw-13766	707	4	(	(	PUNCT
taxlaw-13766	707	5	1972	1972	NUM
taxlaw-13766	707	6	)	)	PUNCT
taxlaw-13766	707	7	.	.	PUNCT
taxlaw-13766	708	1	116	116	NUM
taxlaw-13766	708	2	columbia	columbia	PROPN
taxlaw-13766	708	3	journal	journal	PROPN
taxlaw-13766	708	4	of	of	ADP
taxlaw-13766	708	5	tax	tax	NOUN
taxlaw-13766	708	6	law	law	NOUN
taxlaw-13766	708	7	[	[	X
taxlaw-13766	708	8	vol	vol	NOUN
taxlaw-13766	708	9	.	.	PUNCT
taxlaw-13766	709	1	16:2	16:2	NUM
taxlaw-13766	709	2	“	"	PUNCT
taxlaw-13766	709	3	[	[	X
taxlaw-13766	709	4	t]o	t]o	NOUN
taxlaw-13766	709	5	find	find	VERB
taxlaw-13766	709	6	a	a	DET
taxlaw-13766	709	7	dignified	dignified	ADJ
taxlaw-13766	709	8	way	way	NOUN
taxlaw-13766	709	9	to	to	PART
taxlaw-13766	709	10	provide	provide	VERB
taxlaw-13766	709	11	help	help	NOUN
taxlaw-13766	709	12	to	to	ADP
taxlaw-13766	709	13	a	a	DET
taxlaw-13766	709	14	low	low	ADJ
taxlaw-13766	709	15	-	-	PUNCT
taxlaw-13766	709	16	income	income	NOUN
taxlaw-13766	709	17	working	work	VERB
taxlaw-13766	709	18	person	person	NOUN
taxlaw-13766	709	19	,	,	PUNCT
taxlaw-13766	709	20	whereby	whereby	SCONJ
taxlaw-13766	709	21	the	the	PRON
taxlaw-13766	709	22	more	more	ADV
taxlaw-13766	709	23	he	he	PRON
taxlaw-13766	709	24	works	work	VERB
taxlaw-13766	709	25	the	the	DET
taxlaw-13766	709	26	more	more	ADJ
taxlaw-13766	709	27	he	he	PRON
taxlaw-13766	709	28	gets	get	VERB
taxlaw-13766	709	29	,	,	PUNCT
taxlaw-13766	709	30	and	and	CCONJ
taxlaw-13766	709	31	at	at	ADP
taxlaw-13766	709	32	the	the	DET
taxlaw-13766	709	33	same	same	ADJ
taxlaw-13766	709	34	time	time	NOUN
taxlaw-13766	709	35	to	to	PART
taxlaw-13766	709	36	phase	phase	VERB
taxlaw-13766	709	37	it	it	PRON
taxlaw-13766	709	38	out	out	ADP
taxlaw-13766	709	39	in	in	ADP
taxlaw-13766	709	40	such	such	DET
taxlaw-13766	709	41	a	a	DET
taxlaw-13766	709	42	way	way	NOUN
taxlaw-13766	709	43	as	as	ADP
taxlaw-13766	709	44	not	not	PART
taxlaw-13766	709	45	to	to	PART
taxlaw-13766	709	46	decrease	decrease	VERB
taxlaw-13766	709	47	the	the	DET
taxlaw-13766	709	48	incentive	incentive	NOUN
taxlaw-13766	709	49	to	to	PART
taxlaw-13766	709	50	work	work	VERB
taxlaw-13766	709	51	.	.	PUNCT
taxlaw-13766	709	52	”196	”196	VERB
taxlaw-13766	709	53	other	other	ADJ
taxlaw-13766	709	54	scholars	scholar	NOUN
taxlaw-13766	709	55	aptly	aptly	ADV
taxlaw-13766	709	56	trace	trace	VERB
taxlaw-13766	709	57	the	the	DET
taxlaw-13766	709	58	credit	credit	NOUN
taxlaw-13766	709	59	’s	’s	PART
taxlaw-13766	709	60	subsequent	subsequent	ADJ
taxlaw-13766	709	61	political	political	ADJ
taxlaw-13766	709	62	history	history	NOUN
taxlaw-13766	709	63	and	and	CCONJ
taxlaw-13766	709	64	steady	steady	ADJ
taxlaw-13766	709	65	growth197	growth197	NOUN
taxlaw-13766	709	66	—	—	PUNCT
taxlaw-13766	709	67	this	this	DET
taxlaw-13766	709	68	article	article	NOUN
taxlaw-13766	709	69	will	will	AUX
taxlaw-13766	709	70	not	not	PART
taxlaw-13766	709	71	retread	retread	VERB
taxlaw-13766	709	72	old	old	ADJ
taxlaw-13766	709	73	ground	ground	NOUN
taxlaw-13766	709	74	.	.	PUNCT
taxlaw-13766	710	1	the	the	DET
taxlaw-13766	710	2	earned	earn	VERB
taxlaw-13766	710	3	income	income	NOUN
taxlaw-13766	710	4	tax	tax	NOUN
taxlaw-13766	710	5	credit	credit	NOUN
taxlaw-13766	710	6	,	,	PUNCT
taxlaw-13766	710	7	codified	codify	VERB
taxlaw-13766	710	8	in	in	ADP
taxlaw-13766	710	9	i.r.c	i.r.c	NOUN
taxlaw-13766	710	10	.	.	PUNCT
taxlaw-13766	711	1	§	§	PROPN
taxlaw-13766	711	2	32	32	NUM
taxlaw-13766	711	3	,	,	PUNCT
taxlaw-13766	711	4	does	do	VERB
taxlaw-13766	711	5	exactly	exactly	ADV
taxlaw-13766	711	6	what	what	PRON
taxlaw-13766	711	7	its	its	PRON
taxlaw-13766	711	8	name	name	NOUN
taxlaw-13766	711	9	describes	describe	VERB
taxlaw-13766	711	10	:	:	PUNCT
taxlaw-13766	711	11	it	it	PRON
taxlaw-13766	711	12	provides	provide	VERB
taxlaw-13766	711	13	a	a	DET
taxlaw-13766	711	14	tax	tax	NOUN
taxlaw-13766	711	15	benefit	benefit	NOUN
taxlaw-13766	711	16	to	to	ADP
taxlaw-13766	711	17	workers	worker	NOUN
taxlaw-13766	711	18	in	in	ADP
taxlaw-13766	711	19	proportion	proportion	NOUN
taxlaw-13766	711	20	to	to	ADP
taxlaw-13766	711	21	their	their	PRON
taxlaw-13766	711	22	earned	earn	VERB
taxlaw-13766	711	23	income.198	income.198	NOUN
taxlaw-13766	711	24	the	the	DET
taxlaw-13766	711	25	credit	credit	NOUN
taxlaw-13766	711	26	phases	phase	NOUN
taxlaw-13766	711	27	as	as	ADP
taxlaw-13766	711	28	a	a	DET
taxlaw-13766	711	29	percentage	percentage	NOUN
taxlaw-13766	711	30	of	of	ADP
taxlaw-13766	711	31	earned	earn	VERB
taxlaw-13766	711	32	income	income	NOUN
taxlaw-13766	711	33	until	until	SCONJ
taxlaw-13766	711	34	it	it	PRON
taxlaw-13766	711	35	reaches	reach	VERB
taxlaw-13766	711	36	a	a	DET
taxlaw-13766	711	37	statutory	statutory	ADJ
taxlaw-13766	711	38	maximum	maximum	NOUN
taxlaw-13766	711	39	,	,	PUNCT
taxlaw-13766	711	40	which	which	PRON
taxlaw-13766	711	41	fluctuates	fluctuate	VERB
taxlaw-13766	711	42	with	with	ADP
taxlaw-13766	711	43	the	the	DET
taxlaw-13766	711	44	number	number	NOUN
taxlaw-13766	711	45	of	of	ADP
taxlaw-13766	711	46	qualifying	qualify	VERB
taxlaw-13766	711	47	children	child	NOUN
taxlaw-13766	711	48	the	the	DET
taxlaw-13766	711	49	taxpayer	taxpayer	NOUN
taxlaw-13766	711	50	has.199	has.199	NOUN
taxlaw-13766	711	51	(	(	PUNCT
taxlaw-13766	711	52	for	for	ADP
taxlaw-13766	711	53	tax	tax	NOUN
taxlaw-13766	711	54	year	year	NOUN
taxlaw-13766	711	55	2025	2025	NUM
taxlaw-13766	711	56	,	,	PUNCT
taxlaw-13766	711	57	households	household	NOUN
taxlaw-13766	711	58	with	with	ADP
taxlaw-13766	711	59	three	three	NUM
taxlaw-13766	711	60	or	or	CCONJ
taxlaw-13766	711	61	more	more	ADJ
taxlaw-13766	711	62	children	child	NOUN
taxlaw-13766	711	63	can	can	AUX
taxlaw-13766	711	64	earn	earn	VERB
taxlaw-13766	711	65	a	a	DET
taxlaw-13766	711	66	maximum	maximum	ADJ
taxlaw-13766	711	67	credit	credit	NOUN
taxlaw-13766	711	68	of	of	ADP
taxlaw-13766	711	69	$	$	SYM
taxlaw-13766	711	70	8,046	8,046	NUM
taxlaw-13766	711	71	;	;	PUNCT
taxlaw-13766	711	72	two	two	NUM
taxlaw-13766	711	73	children	child	NOUN
taxlaw-13766	711	74	correlate	correlate	VERB
taxlaw-13766	711	75	with	with	ADP
taxlaw-13766	711	76	a	a	DET
taxlaw-13766	711	77	maximum	maximum	ADJ
taxlaw-13766	711	78	credit	credit	NOUN
taxlaw-13766	711	79	of	of	ADP
taxlaw-13766	711	80	$	$	SYM
taxlaw-13766	711	81	7,152	7,152	NUM
taxlaw-13766	711	82	;	;	PUNCT
taxlaw-13766	711	83	one	one	NUM
taxlaw-13766	711	84	with	with	ADP
taxlaw-13766	711	85	$	$	SYM
taxlaw-13766	711	86	4,328	4,328	NUM
taxlaw-13766	711	87	;	;	PUNCT
taxlaw-13766	711	88	and	and	CCONJ
taxlaw-13766	711	89	childless	childless	ADJ
taxlaw-13766	711	90	households	household	NOUN
taxlaw-13766	711	91	can	can	AUX
taxlaw-13766	711	92	receive	receive	VERB
taxlaw-13766	711	93	a	a	DET
taxlaw-13766	711	94	maximum	maximum	NOUN
taxlaw-13766	711	95	of	of	ADP
taxlaw-13766	711	96	$	$	SYM
taxlaw-13766	711	97	649.200	649.200	NUM
taxlaw-13766	711	98	)	)	PUNCT
taxlaw-13766	711	99	as	as	ADP
taxlaw-13766	711	100	goldin	goldin	NOUN
taxlaw-13766	711	101	explains	explain	VERB
taxlaw-13766	711	102	,	,	PUNCT
taxlaw-13766	711	103	up	up	ADV
taxlaw-13766	711	104	until	until	ADP
taxlaw-13766	711	105	this	this	DET
taxlaw-13766	711	106	point	point	NOUN
taxlaw-13766	711	107	,	,	PUNCT
taxlaw-13766	711	108	“	"	PUNCT
taxlaw-13766	711	109	the	the	DET
taxlaw-13766	711	110	eitc	eitc	NOUN
taxlaw-13766	711	111	induces	induce	VERB
taxlaw-13766	711	112	negative	negative	ADJ
taxlaw-13766	711	113	marginal	marginal	ADJ
taxlaw-13766	711	114	tax	tax	NOUN
taxlaw-13766	711	115	rates	rate	NOUN
taxlaw-13766	711	116	,	,	PUNCT
taxlaw-13766	711	117	with	with	ADP
taxlaw-13766	711	118	tax	tax	NOUN
taxlaw-13766	711	119	liability	liability	NOUN
taxlaw-13766	711	120	declining	decline	VERB
taxlaw-13766	711	121	with	with	ADP
taxlaw-13766	711	122	each	each	DET
taxlaw-13766	711	123	additional	additional	ADJ
taxlaw-13766	711	124	dollar	dollar	NOUN
taxlaw-13766	711	125	earned	earn	VERB
taxlaw-13766	711	126	.	.	PUNCT
taxlaw-13766	711	127	”201	”201	PROPN
taxlaw-13766	712	1	once	once	SCONJ
taxlaw-13766	712	2	a	a	DET
taxlaw-13766	712	3	taxpayer	taxpayer	NOUN
taxlaw-13766	712	4	’s	’s	PART
taxlaw-13766	712	5	income	income	NOUN
taxlaw-13766	712	6	reaches	reach	VERB
taxlaw-13766	712	7	a	a	DET
taxlaw-13766	712	8	set	set	ADJ
taxlaw-13766	712	9	phaseout	phaseout	NOUN
taxlaw-13766	712	10	amount	amount	NOUN
taxlaw-13766	712	11	,	,	PUNCT
taxlaw-13766	712	12	the	the	DET
taxlaw-13766	712	13	amount	amount	NOUN
taxlaw-13766	712	14	of	of	ADP
taxlaw-13766	712	15	credit	credit	NOUN
taxlaw-13766	712	16	declines	decline	NOUN
taxlaw-13766	712	17	at	at	ADP
taxlaw-13766	712	18	the	the	DET
taxlaw-13766	712	19	statutory	statutory	ADJ
taxlaw-13766	712	20	phaseout	phaseout	PROPN
taxlaw-13766	712	21	percentage.202	percentage.202	PROPN
taxlaw-13766	712	22	(	(	PUNCT
taxlaw-13766	712	23	married	married	ADJ
taxlaw-13766	712	24	households	household	NOUN
taxlaw-13766	712	25	do	do	AUX
taxlaw-13766	712	26	not	not	PART
taxlaw-13766	712	27	receive	receive	VERB
taxlaw-13766	712	28	greater	great	ADJ
taxlaw-13766	712	29	credits	credit	NOUN
taxlaw-13766	712	30	;	;	PUNCT
taxlaw-13766	712	31	instead	instead	ADV
taxlaw-13766	712	32	,	,	PUNCT
taxlaw-13766	712	33	they	they	PRON
taxlaw-13766	712	34	have	have	VERB
taxlaw-13766	712	35	higher	high	ADJ
taxlaw-13766	712	36	phaseout	phaseout	NOUN
taxlaw-13766	712	37	amounts.203	amounts.203	NOUN
taxlaw-13766	712	38	)	)	PUNCT
taxlaw-13766	712	39	the	the	DET
taxlaw-13766	712	40	recipients	recipient	NOUN
taxlaw-13766	712	41	of	of	ADP
taxlaw-13766	712	42	eitc	eitc	ADJ
taxlaw-13766	712	43	redistribution	redistribution	NOUN
taxlaw-13766	712	44	today	today	NOUN
taxlaw-13766	712	45	are	be	AUX
taxlaw-13766	712	46	the	the	DET
taxlaw-13766	712	47	same	same	ADJ
taxlaw-13766	712	48	as	as	ADP
taxlaw-13766	712	49	at	at	ADP
taxlaw-13766	712	50	its	its	PRON
taxlaw-13766	712	51	inception	inception	NOUN
taxlaw-13766	712	52	:	:	PUNCT
taxlaw-13766	712	53	low	low	ADJ
taxlaw-13766	712	54	-	-	PUNCT
taxlaw-13766	712	55	income	income	NOUN
taxlaw-13766	712	56	workers	worker	NOUN
taxlaw-13766	712	57	(	(	PUNCT
taxlaw-13766	712	58	predominantly	predominantly	ADV
taxlaw-13766	712	59	those	those	PRON
taxlaw-13766	712	60	with	with	ADP
taxlaw-13766	712	61	children	child	NOUN
taxlaw-13766	712	62	)	)	PUNCT
taxlaw-13766	712	63	.	.	PUNCT
taxlaw-13766	713	1	for	for	ADP
taxlaw-13766	713	2	tax	tax	NOUN
taxlaw-13766	713	3	year	year	NOUN
taxlaw-13766	713	4	2020	2020	NUM
taxlaw-13766	713	5	,	,	PUNCT
taxlaw-13766	713	6	approximately	approximately	ADV
taxlaw-13766	713	7	16	16	NUM
taxlaw-13766	713	8	%	%	NOUN
taxlaw-13766	713	9	of	of	ADP
taxlaw-13766	713	10	taxpayers	taxpayer	NOUN
taxlaw-13766	713	11	filing	file	VERB
taxlaw-13766	713	12	individual	individual	ADJ
taxlaw-13766	713	13	income	income	NOUN
taxlaw-13766	713	14	tax	tax	NOUN
taxlaw-13766	713	15	returns	return	NOUN
taxlaw-13766	713	16	claimed	claim	VERB
taxlaw-13766	713	17	the	the	DET
taxlaw-13766	713	18	eitc.204	eitc.204	ADJ
taxlaw-13766	713	19	commentators	commentator	NOUN
taxlaw-13766	713	20	recognize	recognize	VERB
taxlaw-13766	713	21	the	the	DET
taxlaw-13766	713	22	eitc	eitc	NOUN
taxlaw-13766	713	23	as	as	ADP
taxlaw-13766	713	24	“	"	PUNCT
taxlaw-13766	713	25	the	the	DET
taxlaw-13766	713	26	federal	federal	ADJ
taxlaw-13766	713	27	government	government	NOUN
taxlaw-13766	713	28	’s	’s	PART
taxlaw-13766	713	29	largest	large	ADJ
taxlaw-13766	713	30	anti	anti	ADJ
taxlaw-13766	713	31	-	-	ADJ
taxlaw-13766	713	32	poverty	poverty	ADJ
taxlaw-13766	713	33	program	program	NOUN
taxlaw-13766	713	34	.	.	PUNCT
taxlaw-13766	714	1	”205	”205	PUNCT
taxlaw-13766	714	2	bird	bird	NOUN
taxlaw-13766	714	3	-	-	PUNCT
taxlaw-13766	714	4	pollan	pollan	PROPN
taxlaw-13766	714	5	describes	describe	VERB
taxlaw-13766	714	6	it	it	PRON
taxlaw-13766	714	7	as	as	ADP
taxlaw-13766	714	8	“	"	PUNCT
taxlaw-13766	714	9	a	a	DET
taxlaw-13766	714	10	powerful	powerful	ADJ
taxlaw-13766	714	11	tool	tool	NOUN
taxlaw-13766	714	12	in	in	ADP
taxlaw-13766	714	13	the	the	DET
taxlaw-13766	714	14	u.s	u.s	PROPN
taxlaw-13766	714	15	.	.	PROPN
taxlaw-13766	714	16	government	government	NOUN
taxlaw-13766	714	17	’s	’s	PART
taxlaw-13766	714	18	redistributive	redistributive	ADJ
taxlaw-13766	714	19	program	program	NOUN
taxlaw-13766	714	20	”	"	PUNCT
taxlaw-13766	714	21	and	and	CCONJ
taxlaw-13766	714	22	“	"	PUNCT
taxlaw-13766	714	23	one	one	NUM
taxlaw-13766	714	24	of	of	ADP
taxlaw-13766	714	25	the	the	DET
taxlaw-13766	714	26	largest	large	ADJ
taxlaw-13766	714	27	wealth	wealth	NOUN
taxlaw-13766	714	28	transfer	transfer	NOUN
taxlaw-13766	714	29	programs	program	NOUN
taxlaw-13766	714	30	currently	currently	ADV
taxlaw-13766	714	31	operating	operate	VERB
taxlaw-13766	714	32	in	in	ADP
taxlaw-13766	714	33	the	the	DET
taxlaw-13766	714	34	united	united	PROPN
taxlaw-13766	714	35	states	states	PROPN
taxlaw-13766	714	36	.	.	PUNCT
taxlaw-13766	715	1	”206	”206	PUNCT
taxlaw-13766	715	2	perhaps	perhaps	ADV
taxlaw-13766	715	3	unsurprisingly	unsurprisingly	ADV
taxlaw-13766	715	4	given	give	VERB
taxlaw-13766	715	5	the	the	DET
taxlaw-13766	715	6	scope	scope	NOUN
taxlaw-13766	715	7	of	of	ADP
taxlaw-13766	715	8	the	the	DET
taxlaw-13766	715	9	credit	credit	NOUN
taxlaw-13766	715	10	,	,	PUNCT
taxlaw-13766	715	11	there	there	PRON
taxlaw-13766	715	12	is	be	VERB
taxlaw-13766	715	13	much	much	ADV
taxlaw-13766	715	14	political	political	ADJ
taxlaw-13766	715	15	and	and	CCONJ
taxlaw-13766	715	16	scholarly	scholarly	ADJ
taxlaw-13766	715	17	focus	focus	NOUN
taxlaw-13766	715	18	on	on	ADP
taxlaw-13766	715	19	eitc	eitc	ADJ
taxlaw-13766	715	20	overpayments207	overpayments207	NOUN
taxlaw-13766	715	21	—	—	PUNCT
taxlaw-13766	715	22	that	that	PRON
taxlaw-13766	715	23	is	be	AUX
taxlaw-13766	715	24	to	to	PART
taxlaw-13766	715	25	say	say	VERB
taxlaw-13766	715	26	,	,	PUNCT
taxlaw-13766	715	27	instances	instance	NOUN
taxlaw-13766	715	28	in	in	ADP
taxlaw-13766	715	29	which	which	PRON
taxlaw-13766	715	30	a	a	DET
taxlaw-13766	715	31	taxpayer	taxpayer	NOUN
taxlaw-13766	715	32	or	or	CCONJ
taxlaw-13766	715	33	household	household	NOUN
taxlaw-13766	715	34	claims	claim	NOUN
taxlaw-13766	715	35	and	and	CCONJ
taxlaw-13766	715	36	receives	receive	VERB
taxlaw-13766	715	37	redistributive	redistributive	ADJ
taxlaw-13766	715	38	credit	credit	NOUN
taxlaw-13766	715	39	to	to	PART
taxlaw-13766	715	40	which	which	PRON
taxlaw-13766	715	41	they	they	PRON
taxlaw-13766	715	42	are	be	AUX
taxlaw-13766	715	43	not	not	PART
taxlaw-13766	715	44	entitled	entitle	VERB
taxlaw-13766	715	45	.	.	PUNCT
taxlaw-13766	716	1	that	that	DET
taxlaw-13766	716	2	focus	focus	NOUN
taxlaw-13766	716	3	is	be	AUX
taxlaw-13766	716	4	not	not	PART
taxlaw-13766	716	5	without	without	ADP
taxlaw-13766	716	6	foundation	foundation	NOUN
taxlaw-13766	716	7	:	:	PUNCT
taxlaw-13766	716	8	the	the	DET
taxlaw-13766	716	9	tax	tax	NOUN
taxlaw-13766	716	10	foundation	foundation	NOUN
taxlaw-13766	716	11	notes	note	VERB
taxlaw-13766	716	12	that	that	SCONJ
taxlaw-13766	716	13	eitc	eitc	NOUN
taxlaw-13766	716	14	overpayments	overpayment	NOUN
taxlaw-13766	716	15	have	have	AUX
taxlaw-13766	716	16	increased	increase	VERB
taxlaw-13766	716	17	in	in	ADP
taxlaw-13766	716	18	recent	recent	ADJ
taxlaw-13766	716	19	years	year	NOUN
taxlaw-13766	716	20	(	(	PUNCT
taxlaw-13766	716	21	in	in	ADP
taxlaw-13766	716	22	parallel	parallel	NOUN
taxlaw-13766	716	23	with	with	ADP
taxlaw-13766	716	24	overpayments	overpayment	NOUN
taxlaw-13766	716	25	196	196	NUM
taxlaw-13766	716	26	i	i	PRON
taxlaw-13766	716	27	d.	d.	PROPN
taxlaw-13766	716	28	at	at	ADP
taxlaw-13766	716	29	33011	33011	NUM
taxlaw-13766	716	30	.	.	PUNCT
taxlaw-13766	717	1	197	197	NUM
taxlaw-13766	717	2	see	see	NOUN
taxlaw-13766	717	3	,	,	PUNCT
taxlaw-13766	717	4	e.g.	e.g.	ADV
taxlaw-13766	717	5	,	,	PUNCT
taxlaw-13766	717	6	jennifer	jennifer	PROPN
taxlaw-13766	717	7	bird	bird	NOUN
taxlaw-13766	717	8	-	-	PUNCT
taxlaw-13766	717	9	pollan	pollan	NOUN
taxlaw-13766	717	10	,	,	PUNCT
taxlaw-13766	717	11	who	who	PRON
taxlaw-13766	717	12	's	be	AUX
taxlaw-13766	717	13	afraid	afraid	ADJ
taxlaw-13766	717	14	of	of	ADP
taxlaw-13766	717	15	redistribution	redistribution	NOUN
taxlaw-13766	717	16	an	an	DET
taxlaw-13766	717	17	analysis	analysis	NOUN
taxlaw-13766	717	18	of	of	ADP
taxlaw-13766	717	19	the	the	DET
taxlaw-13766	717	20	earned	earn	VERB
taxlaw-13766	717	21	income	income	NOUN
taxlaw-13766	717	22	tax	tax	NOUN
taxlaw-13766	717	23	credit	credit	NOUN
taxlaw-13766	717	24	,	,	PUNCT
taxlaw-13766	717	25	74	74	NUM
taxlaw-13766	717	26	mo	mo	PROPN
taxlaw-13766	717	27	.	.	PROPN
taxlaw-13766	717	28	l.	l.	PROPN
taxlaw-13766	717	29	rev	rev	PROPN
taxlaw-13766	717	30	.	.	PROPN
taxlaw-13766	717	31	251	251	NUM
taxlaw-13766	717	32	(	(	PUNCT
taxlaw-13766	717	33	2009	2009	NUM
taxlaw-13766	717	34	)	)	PUNCT
taxlaw-13766	717	35	;	;	PUNCT
taxlaw-13766	717	36	dennis	dennis	PROPN
taxlaw-13766	717	37	j.	j.	PROPN
taxlaw-13766	717	38	ventry	ventry	PROPN
taxlaw-13766	717	39	,	,	PUNCT
taxlaw-13766	717	40	jr	jr	PROPN
taxlaw-13766	717	41	.	.	PROPN
taxlaw-13766	717	42	,	,	PUNCT
taxlaw-13766	717	43	the	the	DET
taxlaw-13766	717	44	collision	collision	NOUN
taxlaw-13766	717	45	of	of	ADP
taxlaw-13766	717	46	tax	tax	NOUN
taxlaw-13766	717	47	and	and	CCONJ
taxlaw-13766	717	48	welfare	welfare	NOUN
taxlaw-13766	717	49	politics	politic	NOUN
taxlaw-13766	717	50	:	:	PUNCT
taxlaw-13766	717	51	the	the	DET
taxlaw-13766	717	52	political	political	ADJ
taxlaw-13766	717	53	history	history	NOUN
taxlaw-13766	717	54	of	of	ADP
taxlaw-13766	717	55	the	the	DET
taxlaw-13766	717	56	earned	earn	VERB
taxlaw-13766	717	57	income	income	NOUN
taxlaw-13766	717	58	tax	tax	NOUN
taxlaw-13766	717	59	credit	credit	NOUN
taxlaw-13766	717	60	,	,	PUNCT
taxlaw-13766	717	61	1969	1969	NUM
taxlaw-13766	717	62	-	-	SYM
taxlaw-13766	717	63	99	99	NUM
taxlaw-13766	717	64	,	,	PUNCT
taxlaw-13766	717	65	53	53	NUM
taxlaw-13766	717	66	nat’l	nat’l	NOUN
taxlaw-13766	717	67	tax	tax	NOUN
taxlaw-13766	717	68	j.	j.	PROPN
taxlaw-13766	717	69	983	983	NUM
taxlaw-13766	717	70	(	(	PUNCT
taxlaw-13766	717	71	2000	2000	NUM
taxlaw-13766	717	72	)	)	PUNCT
taxlaw-13766	717	73	.	.	PUNCT
taxlaw-13766	718	1	198	198	NUM
taxlaw-13766	718	2	see	see	NOUN
taxlaw-13766	718	3	i.r.c	i.r.c	NOUN
taxlaw-13766	718	4	.	.	PUNCT
taxlaw-13766	719	1	§	§	PROPN
taxlaw-13766	719	2	32	32	NUM
taxlaw-13766	719	3	.	.	PUNCT
taxlaw-13766	719	4	199	199	NUM
taxlaw-13766	719	5	margot	margot	PROPN
taxlaw-13766	719	6	crandall	crandall	PROPN
taxlaw-13766	719	7	-	-	PUNCT
taxlaw-13766	719	8	hollick	hollick	PROPN
taxlaw-13766	719	9	et	et	PROPN
taxlaw-13766	719	10	al	al	PROPN
taxlaw-13766	719	11	.	.	PROPN
taxlaw-13766	719	12	,	,	PUNCT
taxlaw-13766	719	13	cong	cong	PROPN
taxlaw-13766	719	14	.	.	PUNCT
taxlaw-13766	720	1	rsch	rsch	PROPN
taxlaw-13766	720	2	.	.	PUNCT
taxlaw-13766	721	1	serv	serv	PROPN
taxlaw-13766	721	2	.	.	PROPN
taxlaw-13766	721	3	,	,	PUNCT
taxlaw-13766	721	4	r43805	r43805	PROPN
taxlaw-13766	721	5	,	,	PUNCT
taxlaw-13766	721	6	the	the	DET
taxlaw-13766	721	7	earned	earn	VERB
taxlaw-13766	721	8	income	income	NOUN
taxlaw-13766	721	9	tax	tax	NOUN
taxlaw-13766	721	10	credit	credit	NOUN
taxlaw-13766	721	11	(	(	PUNCT
taxlaw-13766	721	12	eitc	eitc	NOUN
taxlaw-13766	721	13	):	):	PUNCT
taxlaw-13766	721	14	how	how	SCONJ
taxlaw-13766	721	15	it	it	PRON
taxlaw-13766	721	16	works	work	VERB
taxlaw-13766	721	17	and	and	CCONJ
taxlaw-13766	721	18	who	who	PRON
taxlaw-13766	721	19	receives	receive	VERB
taxlaw-13766	721	20	it	it	PRON
taxlaw-13766	721	21	(	(	PUNCT
taxlaw-13766	721	22	2023	2023	NUM
taxlaw-13766	721	23	)	)	PUNCT
taxlaw-13766	721	24	.	.	PUNCT
taxlaw-13766	722	1	200	200	NUM
taxlaw-13766	722	2	rev	rev	X
taxlaw-13766	722	3	.	.	PROPN
taxlaw-13766	722	4	proc	proc	PROPN
taxlaw-13766	722	5	.	.	PUNCT
taxlaw-13766	723	1	2024	2024	NUM
taxlaw-13766	723	2	-	-	SYM
taxlaw-13766	723	3	40	40	NUM
taxlaw-13766	723	4	,	,	PUNCT
taxlaw-13766	723	5	2024	2024	NUM
taxlaw-13766	723	6	-	-	SYM
taxlaw-13766	723	7	45	45	NUM
taxlaw-13766	723	8	i.r.b	i.r.b	NOUN
taxlaw-13766	723	9	.	.	PUNCT
taxlaw-13766	724	1	1100	1100	NUM
taxlaw-13766	724	2	.	.	PUNCT
taxlaw-13766	725	1	201	201	NUM
taxlaw-13766	725	2	jacob	jacob	PROPN
taxlaw-13766	725	3	goldin	goldin	PROPN
taxlaw-13766	725	4	,	,	PUNCT
taxlaw-13766	725	5	tax	tax	NOUN
taxlaw-13766	725	6	benefit	benefit	NOUN
taxlaw-13766	725	7	complexity	complexity	NOUN
taxlaw-13766	725	8	and	and	CCONJ
taxlaw-13766	725	9	take	take	VERB
taxlaw-13766	725	10	-	-	PUNCT
taxlaw-13766	725	11	up	up	NOUN
taxlaw-13766	725	12	:	:	PUNCT
taxlaw-13766	725	13	lessons	lesson	NOUN
taxlaw-13766	725	14	from	from	ADP
taxlaw-13766	725	15	the	the	DET
taxlaw-13766	725	16	earned	earn	VERB
taxlaw-13766	725	17	income	income	NOUN
taxlaw-13766	725	18	tax	tax	NOUN
taxlaw-13766	725	19	credit	credit	NOUN
taxlaw-13766	725	20	,	,	PUNCT
taxlaw-13766	725	21	72	72	NUM
taxlaw-13766	725	22	tax	tax	NOUN
taxlaw-13766	725	23	l.	l.	PROPN
taxlaw-13766	725	24	rev	rev	PROPN
taxlaw-13766	725	25	.	.	PROPN
taxlaw-13766	725	26	59	59	NUM
taxlaw-13766	725	27	,	,	PUNCT
taxlaw-13766	725	28	64	64	NUM
taxlaw-13766	725	29	(	(	PUNCT
taxlaw-13766	725	30	2018	2018	NUM
taxlaw-13766	725	31	)	)	PUNCT
taxlaw-13766	725	32	.	.	PUNCT
taxlaw-13766	726	1	202	202	NUM
taxlaw-13766	726	2	crandall	crandall	NOUN
taxlaw-13766	726	3	-	-	PUNCT
taxlaw-13766	726	4	hollick	hollick	PROPN
taxlaw-13766	726	5	et	et	PROPN
taxlaw-13766	726	6	al	al	PROPN
taxlaw-13766	726	7	.	.	PROPN
taxlaw-13766	726	8	,	,	PUNCT
taxlaw-13766	726	9	supra	supra	PROPN
taxlaw-13766	726	10	note	note	PROPN
taxlaw-13766	726	11	199	199	NUM
taxlaw-13766	726	12	,	,	PUNCT
taxlaw-13766	726	13	at	at	ADP
taxlaw-13766	726	14	5	5	NUM
taxlaw-13766	726	15	.	.	NOUN
taxlaw-13766	726	16	203	203	NUM
taxlaw-13766	727	1	i	i	PRON
taxlaw-13766	727	2	d.	d.	PROPN
taxlaw-13766	727	3	at	at	ADP
taxlaw-13766	727	4	5	5	NUM
taxlaw-13766	727	5	-	-	SYM
taxlaw-13766	727	6	6	6	NUM
taxlaw-13766	727	7	.	.	NUM
taxlaw-13766	727	8	204	204	NUM
taxlaw-13766	728	1	i	i	PRON
taxlaw-13766	728	2	d.	d.	PROPN
taxlaw-13766	728	3	at	at	ADP
taxlaw-13766	728	4	24	24	NUM
taxlaw-13766	728	5	.	.	PUNCT
taxlaw-13766	728	6	205	205	NUM
taxlaw-13766	728	7	tahk	tahk	PROPN
taxlaw-13766	728	8	,	,	PUNCT
taxlaw-13766	728	9	supra	supra	PROPN
taxlaw-13766	728	10	note	note	NOUN
taxlaw-13766	728	11	154	154	NUM
taxlaw-13766	728	12	,	,	PUNCT
taxlaw-13766	728	13	at	at	ADP
taxlaw-13766	728	14	794	794	NUM
taxlaw-13766	728	15	.	.	PUNCT
taxlaw-13766	729	1	206	206	NUM
taxlaw-13766	729	2	bird	bird	NOUN
taxlaw-13766	729	3	-	-	PUNCT
taxlaw-13766	729	4	pollan	pollan	NOUN
taxlaw-13766	729	5	,	,	PUNCT
taxlaw-13766	729	6	supra	supra	PROPN
taxlaw-13766	729	7	note	note	NOUN
taxlaw-13766	729	8	197	197	NUM
taxlaw-13766	729	9	,	,	PUNCT
taxlaw-13766	729	10	at	at	ADP
taxlaw-13766	729	11	254	254	NUM
taxlaw-13766	729	12	,	,	PUNCT
taxlaw-13766	729	13	283	283	NUM
taxlaw-13766	729	14	.	.	PUNCT
taxlaw-13766	729	15	207	207	NUM
taxlaw-13766	729	16	see	see	VERB
taxlaw-13766	729	17	2	2	NUM
taxlaw-13766	729	18	taxpayer	taxpayer	NOUN
taxlaw-13766	729	19	advocate	advocate	NOUN
taxlaw-13766	729	20	service	service	NOUN
taxlaw-13766	729	21	,	,	PUNCT
taxlaw-13766	729	22	2018	2018	NUM
taxlaw-13766	729	23	annual	annual	ADJ
taxlaw-13766	729	24	report	report	NOUN
taxlaw-13766	729	25	to	to	ADP
taxlaw-13766	729	26	congress	congress	PROPN
taxlaw-13766	729	27	93	93	NUM
taxlaw-13766	729	28	(	(	PUNCT
taxlaw-13766	729	29	2018	2018	NUM
taxlaw-13766	729	30	)	)	PUNCT
taxlaw-13766	729	31	.	.	PUNCT
taxlaw-13766	730	1	2025	2025	NUM
taxlaw-13766	730	2	]	]	PUNCT
taxlaw-13766	730	3	the	the	DET
taxlaw-13766	730	4	tax	tax	NOUN
taxlaw-13766	730	5	redistribution	redistribution	NOUN
taxlaw-13766	730	6	gap	gap	NOUN
taxlaw-13766	730	7	117	117	NUM
taxlaw-13766	730	8	from	from	ADP
taxlaw-13766	730	9	other	other	ADJ
taxlaw-13766	730	10	refundable	refundable	ADJ
taxlaw-13766	730	11	credits).208	credits).208	NOUN
taxlaw-13766	730	12	in	in	ADP
taxlaw-13766	730	13	fiscal	fiscal	ADJ
taxlaw-13766	730	14	year	year	NOUN
taxlaw-13766	730	15	2022	2022	NUM
taxlaw-13766	730	16	,	,	PUNCT
taxlaw-13766	730	17	almost	almost	ADV
taxlaw-13766	730	18	one	one	NUM
taxlaw-13766	730	19	third	third	NOUN
taxlaw-13766	730	20	of	of	ADP
taxlaw-13766	730	21	eitc	eitc	NOUN
taxlaw-13766	730	22	dollars	dollar	NOUN
taxlaw-13766	730	23	were	be	AUX
taxlaw-13766	730	24	overpayments.209	overpayments.209	VERB
taxlaw-13766	730	25	the	the	DET
taxlaw-13766	730	26	department	department	NOUN
taxlaw-13766	730	27	of	of	ADP
taxlaw-13766	730	28	the	the	DET
taxlaw-13766	730	29	treasury	treasury	PROPN
taxlaw-13766	730	30	reports	report	VERB
taxlaw-13766	730	31	quarterly	quarterly	ADV
taxlaw-13766	730	32	on	on	ADP
taxlaw-13766	730	33	eitc	eitc	NOUN
taxlaw-13766	730	34	overpayments	overpayment	NOUN
taxlaw-13766	730	35	as	as	ADP
taxlaw-13766	730	36	part	part	NOUN
taxlaw-13766	730	37	of	of	ADP
taxlaw-13766	730	38	a	a	DET
taxlaw-13766	730	39	“	"	PUNCT
taxlaw-13766	730	40	payment	payment	NOUN
taxlaw-13766	730	41	integrity	integrity	NOUN
taxlaw-13766	730	42	scorecard	scorecard	NOUN
taxlaw-13766	730	43	.	.	PUNCT
taxlaw-13766	730	44	”210	”210	PUNCT
taxlaw-13766	731	1	but	but	CCONJ
taxlaw-13766	731	2	the	the	DET
taxlaw-13766	731	3	credit	credit	NOUN
taxlaw-13766	731	4	’s	’s	PART
taxlaw-13766	731	5	breadth	breadth	NOUN
taxlaw-13766	731	6	and	and	CCONJ
taxlaw-13766	731	7	writing	write	VERB
taxlaw-13766	731	8	on	on	ADP
taxlaw-13766	731	9	overpayments	overpayment	NOUN
taxlaw-13766	731	10	make	make	VERB
taxlaw-13766	731	11	it	it	PRON
taxlaw-13766	731	12	easy	easy	ADJ
taxlaw-13766	731	13	to	to	PART
taxlaw-13766	731	14	ignore	ignore	VERB
taxlaw-13766	731	15	a	a	DET
taxlaw-13766	731	16	subtler	subtle	ADJ
taxlaw-13766	731	17	problem	problem	NOUN
taxlaw-13766	731	18	—	—	PUNCT
taxlaw-13766	731	19	people	people	NOUN
taxlaw-13766	731	20	who	who	PRON
taxlaw-13766	731	21	under	under	ADP
taxlaw-13766	731	22	the	the	DET
taxlaw-13766	731	23	terms	term	NOUN
taxlaw-13766	731	24	of	of	ADP
taxlaw-13766	731	25	the	the	DET
taxlaw-13766	731	26	statute	statute	NOUN
taxlaw-13766	731	27	qualify	qualify	VERB
taxlaw-13766	731	28	for	for	ADP
taxlaw-13766	731	29	its	its	PRON
taxlaw-13766	731	30	redistribution	redistribution	NOUN
taxlaw-13766	731	31	but	but	CCONJ
taxlaw-13766	731	32	do	do	VERB
taxlaw-13766	731	33	not	not	PART
taxlaw-13766	731	34	,	,	PUNCT
taxlaw-13766	731	35	for	for	ADP
taxlaw-13766	731	36	one	one	NUM
taxlaw-13766	731	37	reason	reason	NOUN
taxlaw-13766	731	38	or	or	CCONJ
taxlaw-13766	731	39	another	another	PRON
taxlaw-13766	731	40	,	,	PUNCT
taxlaw-13766	731	41	receive	receive	VERB
taxlaw-13766	731	42	it	it	PRON
taxlaw-13766	731	43	.	.	PUNCT
taxlaw-13766	732	1	as	as	SCONJ
taxlaw-13766	732	2	the	the	DET
taxlaw-13766	732	3	taxpayer	taxpayer	NOUN
taxlaw-13766	732	4	advocate	advocate	PROPN
taxlaw-13766	732	5	service	service	NOUN
taxlaw-13766	732	6	writes	write	VERB
taxlaw-13766	732	7	,	,	PUNCT
taxlaw-13766	732	8	“	"	PUNCT
taxlaw-13766	732	9	the	the	DET
taxlaw-13766	732	10	focus	focus	NOUN
taxlaw-13766	732	11	on	on	ADP
taxlaw-13766	732	12	[	[	X
taxlaw-13766	732	13	improper	improper	ADJ
taxlaw-13766	732	14	payments	payment	NOUN
taxlaw-13766	732	15	]	]	PUNCT
taxlaw-13766	732	16	masks	mask	NOUN
taxlaw-13766	732	17	both	both	CCONJ
taxlaw-13766	732	18	the	the	DET
taxlaw-13766	732	19	successes	success	NOUN
taxlaw-13766	732	20	and	and	CCONJ
taxlaw-13766	732	21	challenges	challenge	NOUN
taxlaw-13766	732	22	in	in	ADP
taxlaw-13766	732	23	improving	improve	VERB
taxlaw-13766	732	24	eitc	eitc	ADJ
taxlaw-13766	732	25	compliance	compliance	NOUN
taxlaw-13766	732	26	.	.	PUNCT
taxlaw-13766	732	27	.	.	PUNCT
taxlaw-13766	733	1	.	.	PUNCT
taxlaw-13766	734	1	the	the	DET
taxlaw-13766	734	2	improper	improper	ADJ
taxlaw-13766	734	3	payment	payment	NOUN
taxlaw-13766	734	4	rate	rate	NOUN
taxlaw-13766	734	5	does	do	AUX
taxlaw-13766	734	6	not	not	PART
taxlaw-13766	734	7	take	take	VERB
taxlaw-13766	734	8	into	into	ADP
taxlaw-13766	734	9	account	account	NOUN
taxlaw-13766	734	10	that	that	SCONJ
taxlaw-13766	734	11	for	for	ADP
taxlaw-13766	734	12	every	every	DET
taxlaw-13766	734	13	dollar	dollar	NOUN
taxlaw-13766	734	14	of	of	ADP
taxlaw-13766	734	15	eitc	eitc	ADJ
taxlaw-13766	734	16	improper	improper	ADJ
taxlaw-13766	734	17	payments	payment	NOUN
taxlaw-13766	734	18	,	,	PUNCT
taxlaw-13766	734	19	40	40	NUM
taxlaw-13766	734	20	cents	cent	NOUN
taxlaw-13766	734	21	of	of	ADP
taxlaw-13766	734	22	eitc	eitc	NOUN
taxlaw-13766	734	23	went	go	VERB
taxlaw-13766	734	24	unclaimed	unclaimed	ADJ
taxlaw-13766	734	25	by	by	ADP
taxlaw-13766	734	26	taxpayers	taxpayer	NOUN
taxlaw-13766	734	27	who	who	PRON
taxlaw-13766	734	28	appear	appear	VERB
taxlaw-13766	734	29	to	to	PART
taxlaw-13766	734	30	be	be	AUX
taxlaw-13766	734	31	eligible	eligible	ADJ
taxlaw-13766	734	32	.	.	PUNCT
taxlaw-13766	735	1	”211	”211	PUNCT
taxlaw-13766	735	2	the	the	DET
taxlaw-13766	735	3	existence	existence	NOUN
taxlaw-13766	735	4	of	of	ADP
taxlaw-13766	735	5	unclaimed	unclaimed	ADJ
taxlaw-13766	735	6	credits	credit	NOUN
taxlaw-13766	735	7	does	do	AUX
taxlaw-13766	735	8	not	not	PART
taxlaw-13766	735	9	take	take	VERB
taxlaw-13766	735	10	away	away	ADV
taxlaw-13766	735	11	from	from	ADP
taxlaw-13766	735	12	or	or	CCONJ
taxlaw-13766	735	13	negate	negate	VERB
taxlaw-13766	735	14	the	the	DET
taxlaw-13766	735	15	policy	policy	NOUN
taxlaw-13766	735	16	problem	problem	NOUN
taxlaw-13766	735	17	of	of	ADP
taxlaw-13766	735	18	eitc	eitc	NOUN
taxlaw-13766	735	19	overpayments	overpayment	NOUN
taxlaw-13766	735	20	.	.	PUNCT
taxlaw-13766	736	1	instead	instead	ADV
taxlaw-13766	736	2	,	,	PUNCT
taxlaw-13766	736	3	it	it	PRON
taxlaw-13766	736	4	highlights	highlight	VERB
taxlaw-13766	736	5	a	a	DET
taxlaw-13766	736	6	separate	separate	ADJ
taxlaw-13766	736	7	policy	policy	NOUN
taxlaw-13766	736	8	issue	issue	NOUN
taxlaw-13766	736	9	:	:	PUNCT
taxlaw-13766	736	10	the	the	DET
taxlaw-13766	736	11	redistribution	redistribution	NOUN
taxlaw-13766	736	12	implementation	implementation	NOUN
taxlaw-13766	736	13	gap	gap	NOUN
taxlaw-13766	736	14	.	.	PUNCT
taxlaw-13766	737	1	b.	b.	PROPN
taxlaw-13766	738	1	the	the	DET
taxlaw-13766	738	2	implementation	implementation	NOUN
taxlaw-13766	738	3	gap	gap	NOUN
taxlaw-13766	738	4	each	each	DET
taxlaw-13766	738	5	component	component	NOUN
taxlaw-13766	738	6	of	of	ADP
taxlaw-13766	738	7	the	the	DET
taxlaw-13766	738	8	tax	tax	NOUN
taxlaw-13766	738	9	revenue	revenue	NOUN
taxlaw-13766	738	10	gap	gap	NOUN
taxlaw-13766	738	11	—	—	PUNCT
taxlaw-13766	738	12	nonfiling	nonfiling	NOUN
taxlaw-13766	738	13	,	,	PUNCT
taxlaw-13766	738	14	underreporting	underreporting	NOUN
taxlaw-13766	738	15	,	,	PUNCT
taxlaw-13766	738	16	and	and	CCONJ
taxlaw-13766	738	17	underpaying	underpay	VERB
taxlaw-13766	738	18	—	—	PUNCT
taxlaw-13766	738	19	maps	map	NOUN
taxlaw-13766	738	20	onto	onto	ADP
taxlaw-13766	738	21	a	a	DET
taxlaw-13766	738	22	parallel	parallel	ADJ
taxlaw-13766	738	23	portion	portion	NOUN
taxlaw-13766	738	24	of	of	ADP
taxlaw-13766	738	25	the	the	DET
taxlaw-13766	738	26	tax	tax	NOUN
taxlaw-13766	738	27	redistribution	redistribution	NOUN
taxlaw-13766	738	28	gap	gap	NOUN
taxlaw-13766	738	29	—	—	PUNCT
taxlaw-13766	738	30	nonparticipation	nonparticipation	NOUN
taxlaw-13766	738	31	,	,	PUNCT
taxlaw-13766	738	32	underclaiming	underclaiming	NOUN
taxlaw-13766	738	33	,	,	PUNCT
taxlaw-13766	738	34	and	and	CCONJ
taxlaw-13766	738	35	underreceiving	underreceiving	NOUN
taxlaw-13766	738	36	.	.	PUNCT
taxlaw-13766	739	1	using	use	VERB
taxlaw-13766	739	2	the	the	DET
taxlaw-13766	739	3	eitc	eitc	NOUN
taxlaw-13766	739	4	as	as	ADP
taxlaw-13766	739	5	an	an	DET
taxlaw-13766	739	6	example	example	NOUN
taxlaw-13766	739	7	,	,	PUNCT
taxlaw-13766	739	8	we	we	PRON
taxlaw-13766	739	9	explore	explore	VERB
taxlaw-13766	739	10	the	the	DET
taxlaw-13766	739	11	contours	contours	NOUN
taxlaw-13766	739	12	of	of	ADP
taxlaw-13766	739	13	each	each	PRON
taxlaw-13766	739	14	.	.	PUNCT
taxlaw-13766	740	1	1	1	X
taxlaw-13766	740	2	.	.	X
taxlaw-13766	740	3	nonparticipation	nonparticipation	NOUN
taxlaw-13766	740	4	to	to	PART
taxlaw-13766	740	5	claim	claim	VERB
taxlaw-13766	740	6	the	the	DET
taxlaw-13766	740	7	earned	earn	VERB
taxlaw-13766	740	8	income	income	NOUN
taxlaw-13766	740	9	tax	tax	NOUN
taxlaw-13766	740	10	credit	credit	NOUN
taxlaw-13766	740	11	,	,	PUNCT
taxlaw-13766	740	12	eligible	eligible	ADJ
taxlaw-13766	740	13	taxpayers	taxpayer	NOUN
taxlaw-13766	740	14	must	must	AUX
taxlaw-13766	740	15	complete	complete	VERB
taxlaw-13766	740	16	two	two	NUM
taxlaw-13766	740	17	steps	step	NOUN
taxlaw-13766	740	18	:	:	PUNCT
taxlaw-13766	740	19	first	first	ADV
taxlaw-13766	740	20	,	,	PUNCT
taxlaw-13766	740	21	file	file	VERB
taxlaw-13766	740	22	a	a	DET
taxlaw-13766	740	23	tax	tax	NOUN
taxlaw-13766	740	24	return	return	NOUN
taxlaw-13766	740	25	,	,	PUNCT
taxlaw-13766	740	26	and	and	CCONJ
taxlaw-13766	740	27	second	second	ADV
taxlaw-13766	740	28	,	,	PUNCT
taxlaw-13766	740	29	claim	claim	VERB
taxlaw-13766	740	30	the	the	DET
taxlaw-13766	740	31	credit	credit	NOUN
taxlaw-13766	740	32	.	.	PUNCT
taxlaw-13766	741	1	consequently	consequently	ADV
taxlaw-13766	741	2	,	,	PUNCT
taxlaw-13766	741	3	eligible	eligible	ADJ
taxlaw-13766	741	4	taxpayers	taxpayer	NOUN
taxlaw-13766	741	5	who	who	PRON
taxlaw-13766	741	6	do	do	AUX
taxlaw-13766	741	7	not	not	PART
taxlaw-13766	741	8	file	file	VERB
taxlaw-13766	741	9	a	a	DET
taxlaw-13766	741	10	tax	tax	NOUN
taxlaw-13766	741	11	return	return	NOUN
taxlaw-13766	741	12	(	(	PUNCT
taxlaw-13766	741	13	say	say	INTJ
taxlaw-13766	741	14	,	,	PUNCT
taxlaw-13766	741	15	because	because	SCONJ
taxlaw-13766	741	16	they	they	PRON
taxlaw-13766	741	17	have	have	VERB
taxlaw-13766	741	18	no	no	DET
taxlaw-13766	741	19	tax	tax	NOUN
taxlaw-13766	741	20	liability	liability	NOUN
taxlaw-13766	741	21	for	for	ADP
taxlaw-13766	741	22	a	a	DET
taxlaw-13766	741	23	particular	particular	ADJ
taxlaw-13766	741	24	tax	tax	NOUN
taxlaw-13766	741	25	year	year	NOUN
taxlaw-13766	741	26	)	)	PUNCT
taxlaw-13766	741	27	or	or	CCONJ
taxlaw-13766	741	28	file	file	VERB
taxlaw-13766	741	29	but	but	CCONJ
taxlaw-13766	741	30	do	do	AUX
taxlaw-13766	741	31	not	not	PART
taxlaw-13766	741	32	claim	claim	VERB
taxlaw-13766	741	33	the	the	DET
taxlaw-13766	741	34	credit	credit	NOUN
taxlaw-13766	741	35	will	will	AUX
taxlaw-13766	741	36	not	not	PART
taxlaw-13766	741	37	receive	receive	VERB
taxlaw-13766	741	38	redistribution	redistribution	NOUN
taxlaw-13766	741	39	to	to	PART
taxlaw-13766	741	40	which	which	PRON
taxlaw-13766	741	41	they	they	PRON
taxlaw-13766	741	42	are	be	AUX
taxlaw-13766	741	43	otherwise	otherwise	ADV
taxlaw-13766	741	44	entitled	entitle	VERB
taxlaw-13766	741	45	.	.	PUNCT
taxlaw-13766	742	1	these	these	DET
taxlaw-13766	742	2	taxpayers	taxpayer	NOUN
taxlaw-13766	742	3	make	make	VERB
taxlaw-13766	742	4	up	up	ADP
taxlaw-13766	742	5	the	the	DET
taxlaw-13766	742	6	nonparticipation	nonparticipation	NOUN
taxlaw-13766	742	7	gap	gap	NOUN
taxlaw-13766	742	8	.	.	PUNCT
taxlaw-13766	743	1	the	the	DET
taxlaw-13766	743	2	irs	irs	PROPN
taxlaw-13766	743	3	tracks	track	VERB
taxlaw-13766	743	4	eitc	eitc	ADJ
taxlaw-13766	743	5	participation	participation	NOUN
taxlaw-13766	743	6	by	by	ADP
taxlaw-13766	743	7	state	state	NOUN
taxlaw-13766	743	8	and	and	CCONJ
taxlaw-13766	743	9	nationally.212	nationally.212	PROPN
taxlaw-13766	743	10	to	to	PART
taxlaw-13766	743	11	calculate	calculate	VERB
taxlaw-13766	743	12	rates	rate	NOUN
taxlaw-13766	743	13	,	,	PUNCT
taxlaw-13766	743	14	the	the	DET
taxlaw-13766	743	15	irs	irs	PROPN
taxlaw-13766	743	16	compares	compare	VERB
taxlaw-13766	743	17	census	census	PROPN
taxlaw-13766	743	18	bureau	bureau	NOUN
taxlaw-13766	743	19	data	datum	NOUN
taxlaw-13766	743	20	to	to	ADP
taxlaw-13766	743	21	individual	individual	ADJ
taxlaw-13766	743	22	tax	tax	NOUN
taxlaw-13766	743	23	records	record	NOUN
taxlaw-13766	743	24	.	.	PUNCT
taxlaw-13766	744	1	more	more	ADV
taxlaw-13766	744	2	specifically	specifically	ADV
taxlaw-13766	744	3	,	,	PUNCT
taxlaw-13766	744	4	the	the	DET
taxlaw-13766	744	5	irs	irs	PROPN
taxlaw-13766	744	6	models	model	VERB
taxlaw-13766	744	7	the	the	DET
taxlaw-13766	744	8	number	number	NOUN
taxlaw-13766	744	9	of	of	ADP
taxlaw-13766	744	10	eligible	eligible	ADJ
taxlaw-13766	744	11	eitc	eitc	NOUN
taxlaw-13766	744	12	claimants	claimant	NOUN
taxlaw-13766	744	13	using	use	VERB
taxlaw-13766	744	14	demographic	demographic	ADJ
taxlaw-13766	744	15	census	census	NOUN
taxlaw-13766	744	16	information	information	NOUN
taxlaw-13766	744	17	and	and	CCONJ
taxlaw-13766	744	18	matches	match	VERB
taxlaw-13766	744	19	it	it	PRON
taxlaw-13766	744	20	against	against	ADP
taxlaw-13766	744	21	the	the	DET
taxlaw-13766	744	22	number	number	NOUN
taxlaw-13766	744	23	of	of	ADP
taxlaw-13766	744	24	actual	actual	ADJ
taxlaw-13766	744	25	eitc	eitc	NOUN
taxlaw-13766	744	26	claims	claim	NOUN
taxlaw-13766	744	27	filed.213	filed.213	NOUN
taxlaw-13766	744	28	for	for	ADP
taxlaw-13766	744	29	tax	tax	NOUN
taxlaw-13766	744	30	year	year	NOUN
taxlaw-13766	744	31	2021	2021	NUM
taxlaw-13766	744	32	(	(	PUNCT
taxlaw-13766	744	33	the	the	DET
taxlaw-13766	744	34	most	most	ADV
taxlaw-13766	744	35	recent	recent	ADJ
taxlaw-13766	744	36	year	year	NOUN
taxlaw-13766	744	37	for	for	ADP
taxlaw-13766	744	38	which	which	PRON
taxlaw-13766	744	39	the	the	DET
taxlaw-13766	744	40	irs	irs	PROPN
taxlaw-13766	744	41	has	have	AUX
taxlaw-13766	744	42	published	publish	VERB
taxlaw-13766	744	43	its	its	PRON
taxlaw-13766	744	44	data	datum	NOUN
taxlaw-13766	744	45	)	)	PUNCT
taxlaw-13766	744	46	,	,	PUNCT
taxlaw-13766	744	47	80.8	80.8	NUM
taxlaw-13766	744	48	%	%	NOUN
taxlaw-13766	744	49	of	of	ADP
taxlaw-13766	744	50	eligible	eligible	ADJ
taxlaw-13766	744	51	taxpayers	taxpayer	NOUN
taxlaw-13766	744	52	claimed	claim	VERB
taxlaw-13766	744	53	the	the	DET
taxlaw-13766	744	54	eitc.214	eitc.214	PROPN
taxlaw-13766	744	55	the	the	DET
taxlaw-13766	744	56	number	number	NOUN
taxlaw-13766	744	57	208	208	NUM
taxlaw-13766	744	58	scott	scott	PROPN
taxlaw-13766	744	59	hodge	hodge	PROPN
taxlaw-13766	744	60	,	,	PUNCT
taxlaw-13766	744	61	why	why	SCONJ
taxlaw-13766	744	62	congress	congress	PROPN
taxlaw-13766	744	63	is	be	AUX
taxlaw-13766	744	64	more	more	ADJ
taxlaw-13766	744	65	to	to	PART
taxlaw-13766	744	66	blame	blame	VERB
taxlaw-13766	744	67	than	than	ADP
taxlaw-13766	744	68	irs	irs	PROPN
taxlaw-13766	744	69	for	for	ADP
taxlaw-13766	744	70	$	$	SYM
taxlaw-13766	744	71	26	26	NUM
taxlaw-13766	744	72	billion	billion	NUM
taxlaw-13766	744	73	in	in	ADP
taxlaw-13766	744	74	refundable	refundable	ADJ
taxlaw-13766	744	75	tax	tax	NOUN
taxlaw-13766	744	76	credit	credit	NOUN
taxlaw-13766	744	77	overpayments	overpayment	NOUN
taxlaw-13766	744	78	,	,	PUNCT
taxlaw-13766	744	79	tax	tax	NOUN
taxlaw-13766	744	80	found	find	VERB
taxlaw-13766	744	81	.	.	PUNCT
taxlaw-13766	745	1	(	(	PUNCT
taxlaw-13766	745	2	june	june	PROPN
taxlaw-13766	745	3	6	6	NUM
taxlaw-13766	745	4	,	,	PUNCT
taxlaw-13766	745	5	2023	2023	NUM
taxlaw-13766	745	6	)	)	PUNCT
taxlaw-13766	745	7	,	,	PUNCT
taxlaw-13766	745	8	https://taxfoundation.org/blog/irs-tax-creditsoverpayments/	https://taxfoundation.org/blog/irs-tax-creditsoverpayments/	NOUN
taxlaw-13766	745	9	[	[	X
taxlaw-13766	745	10	https://perma.cc/sw35-ulka	https://perma.cc/sw35-ulka	X
taxlaw-13766	745	11	]	]	X
taxlaw-13766	745	12	.	.	PUNCT
taxlaw-13766	746	1	209	209	NUM
taxlaw-13766	747	1	i	i	PRON
taxlaw-13766	747	2	d.	d.	PROPN
taxlaw-13766	747	3	210	210	NUM
taxlaw-13766	747	4	high	high	ADJ
taxlaw-13766	747	5	-	-	PUNCT
taxlaw-13766	747	6	priority	priority	NOUN
taxlaw-13766	747	7	programs	program	NOUN
taxlaw-13766	747	8	,	,	PUNCT
taxlaw-13766	747	9	paymentaccuracy	paymentaccuracy	NOUN
taxlaw-13766	747	10	,	,	PUNCT
taxlaw-13766	747	11	off	off	ADV
taxlaw-13766	747	12	.	.	PUNCT
taxlaw-13766	747	13	of	of	ADP
taxlaw-13766	747	14	mgmt	mgmt	PROPN
taxlaw-13766	747	15	.	.	PROPN
taxlaw-13766	747	16	&	&	CCONJ
taxlaw-13766	747	17	budget	budget	PROPN
taxlaw-13766	747	18	,	,	PUNCT
taxlaw-13766	747	19	https://www.paymentaccuracy.gov/payment-accuracy-high-priority-programs/	https://www.paymentaccuracy.gov/payment-accuracy-high-priority-programs/	PROPN
taxlaw-13766	748	1	[	[	X
taxlaw-13766	748	2	https://perma.cc/r5qa-9ytw	https://perma.cc/r5qa-9ytw	X
taxlaw-13766	748	3	]	]	X
taxlaw-13766	748	4	(	(	PUNCT
taxlaw-13766	748	5	last	last	ADV
taxlaw-13766	748	6	visited	visit	VERB
taxlaw-13766	748	7	jan	jan	PROPN
taxlaw-13766	748	8	.	.	PROPN
taxlaw-13766	748	9	22	22	NUM
taxlaw-13766	748	10	,	,	PUNCT
taxlaw-13766	748	11	2025	2025	NUM
taxlaw-13766	748	12	)	)	PUNCT
taxlaw-13766	748	13	.	.	PUNCT
taxlaw-13766	749	1	211	211	NUM
taxlaw-13766	749	2	taxpayer	taxpayer	NOUN
taxlaw-13766	749	3	advocate	advocate	NOUN
taxlaw-13766	749	4	service	service	PROPN
taxlaw-13766	749	5	,	,	PUNCT
taxlaw-13766	749	6	supra	supra	PROPN
taxlaw-13766	749	7	note	note	PROPN
taxlaw-13766	749	8	207	207	NUM
taxlaw-13766	749	9	,	,	PUNCT
taxlaw-13766	749	10	at	at	ADP
taxlaw-13766	749	11	91	91	NUM
taxlaw-13766	749	12	-	-	SYM
taxlaw-13766	749	13	92	92	NUM
taxlaw-13766	749	14	.	.	PUNCT
taxlaw-13766	749	15	212	212	NUM
taxlaw-13766	749	16	see	see	VERB
taxlaw-13766	749	17	eitc	eitc	ADJ
taxlaw-13766	749	18	participation	participation	NOUN
taxlaw-13766	749	19	rate	rate	NOUN
taxlaw-13766	749	20	by	by	ADP
taxlaw-13766	749	21	states	state	NOUN
taxlaw-13766	749	22	:	:	PUNCT
taxlaw-13766	749	23	tax	tax	NOUN
taxlaw-13766	749	24	years	year	NOUN
taxlaw-13766	749	25	2013	2013	NUM
taxlaw-13766	749	26	through	through	ADP
taxlaw-13766	749	27	2020	2020	NUM
taxlaw-13766	749	28	,	,	PUNCT
taxlaw-13766	749	29	i.r.s	i.r.s	PROPN
taxlaw-13766	749	30	.	.	PUNCT
taxlaw-13766	749	31	https://www.eitc.irs.gov/eitc-central/participation-rate-by-state/eitc-participation-rate-by-states	https://www.eitc.irs.gov/eitc-central/participation-rate-by-state/eitc-participation-rate-by-states	PROPN
taxlaw-13766	750	1	[	[	X
taxlaw-13766	750	2	https://perma.cc/55wu-nfs2	https://perma.cc/55wu-nfs2	X
taxlaw-13766	750	3	]	]	X
taxlaw-13766	750	4	(	(	PUNCT
taxlaw-13766	750	5	last	last	ADJ
taxlaw-13766	750	6	updated	update	VERB
taxlaw-13766	750	7	jan	jan	PROPN
taxlaw-13766	750	8	.	.	PROPN
taxlaw-13766	750	9	17	17	NUM
taxlaw-13766	750	10	,	,	PUNCT
taxlaw-13766	750	11	2025	2025	NUM
taxlaw-13766	750	12	)	)	PUNCT
taxlaw-13766	750	13	.	.	PUNCT
taxlaw-13766	751	1	213	213	NUM
taxlaw-13766	752	1	i	i	PRON
taxlaw-13766	752	2	d.	d.	PROPN
taxlaw-13766	752	3	214	214	NUM
taxlaw-13766	753	1	i	i	PROPN
taxlaw-13766	753	2	d.	d.	PROPN
taxlaw-13766	753	3	118	118	NUM
taxlaw-13766	753	4	columbia	columbia	PROPN
taxlaw-13766	753	5	journal	journal	PROPN
taxlaw-13766	753	6	of	of	ADP
taxlaw-13766	753	7	tax	tax	NOUN
taxlaw-13766	753	8	law	law	NOUN
taxlaw-13766	754	1	[	[	X
taxlaw-13766	754	2	vol	vol	NOUN
taxlaw-13766	754	3	.	.	PUNCT
taxlaw-13766	755	1	16:2	16:2	NUM
taxlaw-13766	755	2	remained	remain	VERB
taxlaw-13766	755	3	quite	quite	ADV
taxlaw-13766	755	4	stable	stable	ADJ
taxlaw-13766	755	5	over	over	ADP
taxlaw-13766	755	6	the	the	DET
taxlaw-13766	755	7	preceding	precede	VERB
taxlaw-13766	755	8	decade	decade	NOUN
taxlaw-13766	755	9	,	,	PUNCT
taxlaw-13766	755	10	never	never	ADV
taxlaw-13766	755	11	dropping	drop	VERB
taxlaw-13766	755	12	below	below	ADP
taxlaw-13766	755	13	the	the	DET
taxlaw-13766	755	14	76.3	76.3	NUM
taxlaw-13766	755	15	%	%	NOUN
taxlaw-13766	755	16	and	and	CCONJ
taxlaw-13766	755	17	never	never	ADV
taxlaw-13766	755	18	surpassing	surpass	VERB
taxlaw-13766	755	19	this	this	DET
taxlaw-13766	755	20	80.8	80.8	NUM
taxlaw-13766	755	21	%	%	NOUN
taxlaw-13766	755	22	figure.215	figure.215	VERB
taxlaw-13766	755	23	detailed	detailed	ADJ
taxlaw-13766	755	24	polling	polling	NOUN
taxlaw-13766	755	25	from	from	ADP
taxlaw-13766	755	26	tax	tax	NOUN
taxlaw-13766	755	27	year	year	NOUN
taxlaw-13766	755	28	2005	2005	NUM
taxlaw-13766	755	29	provides	provide	VERB
taxlaw-13766	755	30	a	a	DET
taxlaw-13766	755	31	more	more	ADV
taxlaw-13766	755	32	granular	granular	ADJ
taxlaw-13766	755	33	breakdown	breakdown	NOUN
taxlaw-13766	755	34	of	of	ADP
taxlaw-13766	755	35	eligible	eligible	ADJ
taxlaw-13766	755	36	taxpayers	taxpayer	NOUN
taxlaw-13766	755	37	who	who	PRON
taxlaw-13766	755	38	did	do	AUX
taxlaw-13766	755	39	not	not	PART
taxlaw-13766	755	40	claim	claim	VERB
taxlaw-13766	755	41	or	or	CCONJ
taxlaw-13766	755	42	receive	receive	VERB
taxlaw-13766	755	43	the	the	DET
taxlaw-13766	755	44	credit	credit	NOUN
taxlaw-13766	755	45	.	.	PUNCT
taxlaw-13766	756	1	taxpayers	taxpayer	NOUN
taxlaw-13766	756	2	eligible	eligible	ADJ
taxlaw-13766	756	3	for	for	ADP
taxlaw-13766	756	4	an	an	DET
taxlaw-13766	756	5	eitc	eitc	NOUN
taxlaw-13766	756	6	of	of	ADP
taxlaw-13766	756	7	$	$	SYM
taxlaw-13766	756	8	1–$99	1–$99	NUM
taxlaw-13766	756	9	(	(	PUNCT
taxlaw-13766	756	10	according	accord	VERB
taxlaw-13766	756	11	to	to	ADP
taxlaw-13766	756	12	irs	irs	PROPN
taxlaw-13766	756	13	modeling	modeling	NOUN
taxlaw-13766	756	14	)	)	PUNCT
taxlaw-13766	756	15	had	have	VERB
taxlaw-13766	756	16	a	a	DET
taxlaw-13766	756	17	participation	participation	NOUN
taxlaw-13766	756	18	rate	rate	NOUN
taxlaw-13766	756	19	of	of	ADP
taxlaw-13766	756	20	just	just	ADV
taxlaw-13766	756	21	42	42	NUM
taxlaw-13766	756	22	%	%	NOUN
taxlaw-13766	756	23	,	,	PUNCT
taxlaw-13766	756	24	while	while	SCONJ
taxlaw-13766	756	25	90	90	NUM
taxlaw-13766	756	26	%	%	NOUN
taxlaw-13766	756	27	of	of	ADP
taxlaw-13766	756	28	taxpayers	taxpayer	NOUN
taxlaw-13766	756	29	eligible	eligible	ADJ
taxlaw-13766	756	30	for	for	ADP
taxlaw-13766	756	31	a	a	DET
taxlaw-13766	756	32	credit	credit	NOUN
taxlaw-13766	756	33	of	of	ADP
taxlaw-13766	756	34	more	more	ADJ
taxlaw-13766	756	35	than	than	ADP
taxlaw-13766	756	36	$	$	SYM
taxlaw-13766	756	37	4,000	4,000	NUM
taxlaw-13766	756	38	claimed	claim	VERB
taxlaw-13766	756	39	it.216	it.216	NOUN
taxlaw-13766	756	40	unpublished	unpublished	ADJ
taxlaw-13766	756	41	irs	irs	PROPN
taxlaw-13766	756	42	data	datum	NOUN
taxlaw-13766	756	43	on	on	ADP
taxlaw-13766	756	44	file	file	NOUN
taxlaw-13766	756	45	with	with	ADP
taxlaw-13766	756	46	goldin	goldin	NOUN
taxlaw-13766	756	47	suggests	suggest	VERB
taxlaw-13766	756	48	a	a	DET
taxlaw-13766	756	49	similar	similar	ADJ
taxlaw-13766	756	50	nonparticipation	nonparticipation	NOUN
taxlaw-13766	756	51	gap	gap	NOUN
taxlaw-13766	756	52	with	with	ADP
taxlaw-13766	756	53	respect	respect	NOUN
taxlaw-13766	756	54	to	to	ADP
taxlaw-13766	756	55	total	total	ADJ
taxlaw-13766	756	56	available	available	ADJ
taxlaw-13766	756	57	dollars	dollar	NOUN
taxlaw-13766	756	58	.	.	PUNCT
taxlaw-13766	757	1	according	accord	VERB
taxlaw-13766	757	2	to	to	ADP
taxlaw-13766	757	3	his	his	PRON
taxlaw-13766	757	4	analysis	analysis	NOUN
taxlaw-13766	757	5	,	,	PUNCT
taxlaw-13766	757	6	taxpayers	taxpayer	NOUN
taxlaw-13766	757	7	claimed	claim	VERB
taxlaw-13766	757	8	86	86	NUM
taxlaw-13766	757	9	%	%	NOUN
taxlaw-13766	757	10	of	of	ADP
taxlaw-13766	757	11	available	available	ADJ
taxlaw-13766	757	12	eitc	eitc	NOUN
taxlaw-13766	757	13	dollars	dollar	NOUN
taxlaw-13766	757	14	in	in	ADP
taxlaw-13766	757	15	2013.217	2013.217	NUM
taxlaw-13766	757	16	likewise	likewise	ADV
taxlaw-13766	757	17	,	,	PUNCT
taxlaw-13766	757	18	a	a	DET
taxlaw-13766	757	19	report	report	NOUN
taxlaw-13766	757	20	generated	generate	VERB
taxlaw-13766	757	21	by	by	ADP
taxlaw-13766	757	22	the	the	DET
taxlaw-13766	757	23	treasury	treasury	PROPN
taxlaw-13766	757	24	inspector	inspector	NOUN
taxlaw-13766	757	25	general	general	NOUN
taxlaw-13766	757	26	for	for	ADP
taxlaw-13766	757	27	tax	tax	NOUN
taxlaw-13766	757	28	administration	administration	NOUN
taxlaw-13766	757	29	(	(	PUNCT
taxlaw-13766	757	30	tigta	tigta	PROPN
taxlaw-13766	757	31	)	)	PUNCT
taxlaw-13766	757	32	based	base	VERB
taxlaw-13766	757	33	on	on	ADP
taxlaw-13766	757	34	2014	2014	NUM
taxlaw-13766	757	35	census	census	NOUN
taxlaw-13766	757	36	data	datum	NOUN
taxlaw-13766	757	37	concluded	conclude	VERB
taxlaw-13766	757	38	that	that	SCONJ
taxlaw-13766	757	39	eligible	eligible	ADJ
taxlaw-13766	757	40	taxpayers	taxpayer	NOUN
taxlaw-13766	757	41	claimed	claim	VERB
taxlaw-13766	757	42	$	$	SYM
taxlaw-13766	757	43	40.3	40.3	NUM
taxlaw-13766	757	44	billion	billion	NUM
taxlaw-13766	757	45	in	in	ADP
taxlaw-13766	757	46	eitc	eitc	ADJ
taxlaw-13766	757	47	credits—85	credits—85	NOUN
taxlaw-13766	757	48	%	%	NOUN
taxlaw-13766	757	49	of	of	ADP
taxlaw-13766	757	50	the	the	DET
taxlaw-13766	757	51	calculated	calculated	ADJ
taxlaw-13766	757	52	maximum	maximum	ADJ
taxlaw-13766	757	53	credit	credit	NOUN
taxlaw-13766	757	54	amount	amount	NOUN
taxlaw-13766	757	55	—	—	PUNCT
taxlaw-13766	757	56	leaving	leave	VERB
taxlaw-13766	757	57	$	$	SYM
taxlaw-13766	757	58	7.3	7.3	NUM
taxlaw-13766	757	59	billion	billion	NUM
taxlaw-13766	757	60	in	in	ADP
taxlaw-13766	757	61	refunds	refund	NOUN
taxlaw-13766	757	62	unclaimed.218	unclaimed.218	PROPN
taxlaw-13766	757	63	compare	compare	VERB
taxlaw-13766	757	64	this	this	PRON
taxlaw-13766	757	65	to	to	ADP
taxlaw-13766	757	66	the	the	DET
taxlaw-13766	757	67	nonfiling	nonfiling	NOUN
taxlaw-13766	757	68	tax	tax	NOUN
taxlaw-13766	757	69	revenue	revenue	NOUN
taxlaw-13766	757	70	gap	gap	NOUN
taxlaw-13766	757	71	:	:	PUNCT
taxlaw-13766	757	72	for	for	ADP
taxlaw-13766	757	73	tax	tax	NOUN
taxlaw-13766	757	74	year	year	NOUN
taxlaw-13766	757	75	2021	2021	NUM
taxlaw-13766	757	76	,	,	PUNCT
taxlaw-13766	757	77	individual	individual	ADJ
taxlaw-13766	757	78	taxpayers	taxpayer	NOUN
taxlaw-13766	757	79	contributed	contribute	VERB
taxlaw-13766	757	80	$	$	SYM
taxlaw-13766	757	81	67	67	NUM
taxlaw-13766	757	82	billion	billion	NUM
taxlaw-13766	757	83	to	to	ADP
taxlaw-13766	757	84	the	the	DET
taxlaw-13766	757	85	tax	tax	NOUN
taxlaw-13766	757	86	revenue	revenue	NOUN
taxlaw-13766	757	87	gap	gap	NOUN
taxlaw-13766	757	88	through	through	ADP
taxlaw-13766	757	89	nonfiling	nonfiling	NOUN
taxlaw-13766	757	90	.	.	PUNCT
taxlaw-13766	758	1	this	this	DET
taxlaw-13766	758	2	sum	sum	NOUN
taxlaw-13766	758	3	represents	represent	VERB
taxlaw-13766	758	4	just	just	ADV
taxlaw-13766	758	5	2.5	2.5	NUM
taxlaw-13766	758	6	%	%	NOUN
taxlaw-13766	758	7	of	of	ADP
taxlaw-13766	758	8	2021	2021	NUM
taxlaw-13766	758	9	’s	’s	PART
taxlaw-13766	758	10	$	$	SYM
taxlaw-13766	758	11	2.7	2.7	NUM
taxlaw-13766	758	12	trillion	trillion	NUM
taxlaw-13766	758	13	individual	individual	ADJ
taxlaw-13766	758	14	income	income	NOUN
taxlaw-13766	758	15	tax	tax	NOUN
taxlaw-13766	758	16	liability.219	liability.219	ADJ
taxlaw-13766	758	17	by	by	ADP
taxlaw-13766	758	18	contrast	contrast	NOUN
taxlaw-13766	758	19	,	,	PUNCT
taxlaw-13766	758	20	the	the	DET
taxlaw-13766	758	21	eitc	eitc	NOUN
taxlaw-13766	758	22	nonparticipation	nonparticipation	NOUN
taxlaw-13766	758	23	gap	gap	NOUN
taxlaw-13766	758	24	of	of	ADP
taxlaw-13766	758	25	15	15	NUM
taxlaw-13766	758	26	%	%	NOUN
taxlaw-13766	758	27	is	be	AUX
taxlaw-13766	758	28	six	six	NUM
taxlaw-13766	758	29	times	time	NOUN
taxlaw-13766	758	30	as	as	ADV
taxlaw-13766	758	31	large	large	ADJ
taxlaw-13766	758	32	a	a	DET
taxlaw-13766	758	33	portion	portion	NOUN
taxlaw-13766	758	34	of	of	ADP
taxlaw-13766	758	35	total	total	ADJ
taxlaw-13766	758	36	potential	potential	ADJ
taxlaw-13766	758	37	eitc	eitc	NOUN
taxlaw-13766	758	38	dollars	dollar	NOUN
taxlaw-13766	758	39	.	.	PUNCT
taxlaw-13766	759	1	(	(	PUNCT
taxlaw-13766	759	2	of	of	ADP
taxlaw-13766	759	3	course	course	NOUN
taxlaw-13766	759	4	,	,	PUNCT
taxlaw-13766	759	5	underreporting	underreporte	VERB
taxlaw-13766	759	6	is	be	AUX
taxlaw-13766	759	7	a	a	DET
taxlaw-13766	759	8	much	much	ADV
taxlaw-13766	759	9	larger	large	ADJ
taxlaw-13766	759	10	portion	portion	NOUN
taxlaw-13766	759	11	of	of	ADP
taxlaw-13766	759	12	the	the	DET
taxlaw-13766	759	13	tax	tax	NOUN
taxlaw-13766	759	14	revenue	revenue	NOUN
taxlaw-13766	759	15	gap	gap	NOUN
taxlaw-13766	759	16	,	,	PUNCT
taxlaw-13766	759	17	whereas	whereas	SCONJ
taxlaw-13766	759	18	the	the	DET
taxlaw-13766	759	19	underclaiming	underclaiming	NOUN
taxlaw-13766	759	20	redistribution	redistribution	NOUN
taxlaw-13766	759	21	gap	gap	NOUN
taxlaw-13766	759	22	is	be	AUX
taxlaw-13766	759	23	likely	likely	ADV
taxlaw-13766	759	24	quite	quite	ADV
taxlaw-13766	759	25	small	small	ADJ
taxlaw-13766	759	26	in	in	ADP
taxlaw-13766	759	27	scale.220	scale.220	NOUN
taxlaw-13766	759	28	)	)	PUNCT
taxlaw-13766	759	29	still	still	ADV
taxlaw-13766	759	30	,	,	PUNCT
taxlaw-13766	759	31	there	there	PRON
taxlaw-13766	759	32	is	be	VERB
taxlaw-13766	759	33	a	a	DET
taxlaw-13766	759	34	strong	strong	ADJ
taxlaw-13766	759	35	argument	argument	NOUN
taxlaw-13766	759	36	that	that	SCONJ
taxlaw-13766	759	37	the	the	DET
taxlaw-13766	759	38	nonparticipation	nonparticipation	NOUN
taxlaw-13766	759	39	gap	gap	NOUN
taxlaw-13766	759	40	is	be	AUX
taxlaw-13766	759	41	insignificant	insignificant	ADJ
taxlaw-13766	759	42	relative	relative	ADJ
taxlaw-13766	759	43	to	to	ADP
taxlaw-13766	759	44	the	the	DET
taxlaw-13766	759	45	scale	scale	NOUN
taxlaw-13766	759	46	of	of	ADP
taxlaw-13766	759	47	the	the	DET
taxlaw-13766	759	48	program	program	NOUN
taxlaw-13766	759	49	.	.	PUNCT
taxlaw-13766	760	1	no	no	DET
taxlaw-13766	760	2	social	social	ADJ
taxlaw-13766	760	3	welfare	welfare	NOUN
taxlaw-13766	760	4	provision	provision	NOUN
taxlaw-13766	760	5	can	can	AUX
taxlaw-13766	760	6	expect	expect	VERB
taxlaw-13766	760	7	100	100	NUM
taxlaw-13766	760	8	%	%	NOUN
taxlaw-13766	760	9	take	take	VERB
taxlaw-13766	760	10	-	-	PUNCT
taxlaw-13766	760	11	up	up	NOUN
taxlaw-13766	760	12	,	,	PUNCT
taxlaw-13766	760	13	and	and	CCONJ
taxlaw-13766	760	14	other	other	ADJ
taxlaw-13766	760	15	federal	federal	ADJ
taxlaw-13766	760	16	welfare	welfare	NOUN
taxlaw-13766	760	17	programs	program	NOUN
taxlaw-13766	760	18	,	,	PUNCT
taxlaw-13766	760	19	such	such	ADJ
taxlaw-13766	760	20	as	as	ADP
taxlaw-13766	760	21	the	the	DET
taxlaw-13766	760	22	supplemental	supplemental	ADJ
taxlaw-13766	760	23	nutrition	nutrition	NOUN
taxlaw-13766	760	24	assistance	assistance	NOUN
taxlaw-13766	760	25	program	program	NOUN
taxlaw-13766	760	26	(	(	PUNCT
taxlaw-13766	760	27	snap	snap	PROPN
taxlaw-13766	760	28	)	)	PUNCT
taxlaw-13766	760	29	,	,	PUNCT
taxlaw-13766	760	30	the	the	DET
taxlaw-13766	760	31	supplemental	supplemental	ADJ
taxlaw-13766	760	32	nutrition	nutrition	NOUN
taxlaw-13766	760	33	program	program	NOUN
taxlaw-13766	760	34	for	for	ADP
taxlaw-13766	760	35	women	woman	NOUN
taxlaw-13766	760	36	,	,	PUNCT
taxlaw-13766	760	37	infants	infant	NOUN
taxlaw-13766	760	38	,	,	PUNCT
taxlaw-13766	760	39	and	and	CCONJ
taxlaw-13766	760	40	children	child	NOUN
taxlaw-13766	760	41	(	(	PUNCT
taxlaw-13766	760	42	wic	wic	PROPN
taxlaw-13766	760	43	)	)	PUNCT
taxlaw-13766	760	44	,	,	PUNCT
taxlaw-13766	760	45	and	and	CCONJ
taxlaw-13766	760	46	temporary	temporary	ADJ
taxlaw-13766	760	47	assistance	assistance	NOUN
taxlaw-13766	760	48	for	for	ADP
taxlaw-13766	760	49	needy	needy	ADJ
taxlaw-13766	760	50	families	family	NOUN
taxlaw-13766	760	51	(	(	PUNCT
taxlaw-13766	760	52	tanf	tanf	PROPN
taxlaw-13766	760	53	)	)	PUNCT
taxlaw-13766	760	54	,	,	PUNCT
taxlaw-13766	760	55	as	as	ADV
taxlaw-13766	760	56	well	well	ADV
taxlaw-13766	760	57	as	as	ADP
taxlaw-13766	760	58	other	other	ADJ
taxlaw-13766	760	59	federal	federal	ADJ
taxlaw-13766	760	60	redistributive	redistributive	ADJ
taxlaw-13766	760	61	credits	credit	NOUN
taxlaw-13766	760	62	like	like	ADP
taxlaw-13766	760	63	the	the	DET
taxlaw-13766	760	64	child	child	NOUN
taxlaw-13766	760	65	tax	tax	NOUN
taxlaw-13766	760	66	credit	credit	NOUN
taxlaw-13766	760	67	,	,	PUNCT
taxlaw-13766	760	68	have	have	VERB
taxlaw-13766	760	69	nonparticipation	nonparticipation	NOUN
taxlaw-13766	760	70	gaps.221	gaps.221	VERB
taxlaw-13766	760	71	what	what	PRON
taxlaw-13766	760	72	contributes	contribute	VERB
taxlaw-13766	760	73	to	to	ADP
taxlaw-13766	760	74	this	this	DET
taxlaw-13766	760	75	nonparticipation	nonparticipation	NOUN
taxlaw-13766	760	76	gap	gap	NOUN
taxlaw-13766	760	77	?	?	PUNCT
taxlaw-13766	761	1	the	the	DET
taxlaw-13766	761	2	tax	tax	NOUN
taxlaw-13766	761	3	policy	policy	NOUN
taxlaw-13766	761	4	center	center	NOUN
taxlaw-13766	761	5	suggests	suggest	VERB
taxlaw-13766	761	6	that	that	SCONJ
taxlaw-13766	761	7	factors	factor	NOUN
taxlaw-13766	761	8	such	such	ADJ
taxlaw-13766	761	9	as	as	ADP
taxlaw-13766	761	10	absence	absence	NOUN
taxlaw-13766	761	11	of	of	ADP
taxlaw-13766	761	12	tax	tax	NOUN
taxlaw-13766	761	13	liability	liability	NOUN
taxlaw-13766	761	14	,	,	PUNCT
taxlaw-13766	761	15	lack	lack	NOUN
taxlaw-13766	761	16	of	of	ADP
taxlaw-13766	761	17	knowledge	knowledge	NOUN
taxlaw-13766	761	18	of	of	ADP
taxlaw-13766	761	19	eligibility	eligibility	NOUN
taxlaw-13766	761	20	,	,	PUNCT
taxlaw-13766	761	21	and	and	CCONJ
taxlaw-13766	761	22	tax	tax	NOUN
taxlaw-13766	761	23	complexity	complexity	NOUN
taxlaw-13766	761	24	combine	combine	VERB
taxlaw-13766	761	25	to	to	PART
taxlaw-13766	761	26	reduce	reduce	VERB
taxlaw-13766	761	27	total	total	ADJ
taxlaw-13766	761	28	claims.222	claims.222	NOUN
taxlaw-13766	761	29	the	the	DET
taxlaw-13766	761	30	irs	irs	PROPN
taxlaw-13766	761	31	has	have	AUX
taxlaw-13766	761	32	identified	identify	VERB
taxlaw-13766	761	33	particular	particular	ADJ
taxlaw-13766	761	34	categories	category	NOUN
taxlaw-13766	761	35	of	of	ADP
taxlaw-13766	761	36	workers	worker	NOUN
taxlaw-13766	761	37	who	who	PRON
taxlaw-13766	761	38	disproportionately	disproportionately	ADV
taxlaw-13766	761	39	underclaim	underclaim	VERB
taxlaw-13766	761	40	215	215	NUM
taxlaw-13766	761	41	i	i	PROPN
taxlaw-13766	761	42	d.	d.	PROPN
taxlaw-13766	761	43	216	216	NUM
taxlaw-13766	761	44	dean	dean	PROPN
taxlaw-13766	761	45	plueger	plueger	NOUN
taxlaw-13766	761	46	,	,	PUNCT
taxlaw-13766	761	47	earned	earn	VERB
taxlaw-13766	761	48	income	income	NOUN
taxlaw-13766	761	49	tax	tax	NOUN
taxlaw-13766	761	50	credit	credit	NOUN
taxlaw-13766	761	51	participation	participation	NOUN
taxlaw-13766	761	52	rate	rate	NOUN
taxlaw-13766	761	53	for	for	ADP
taxlaw-13766	761	54	tax	tax	NOUN
taxlaw-13766	761	55	year	year	NOUN
taxlaw-13766	761	56	2005	2005	NUM
taxlaw-13766	761	57	,	,	PUNCT
taxlaw-13766	761	58	in	in	ADP
taxlaw-13766	761	59	recent	recent	ADJ
taxlaw-13766	761	60	research	research	NOUN
taxlaw-13766	761	61	on	on	ADP
taxlaw-13766	761	62	tax	tax	NOUN
taxlaw-13766	761	63	administration	administration	NOUN
taxlaw-13766	761	64	and	and	CCONJ
taxlaw-13766	761	65	compliance	compliance	NOUN
taxlaw-13766	761	66	:	:	PUNCT
taxlaw-13766	761	67	selected	select	VERB
taxlaw-13766	761	68	papers	paper	NOUN
taxlaw-13766	761	69	given	give	VERB
taxlaw-13766	761	70	at	at	ADP
taxlaw-13766	761	71	the	the	DET
taxlaw-13766	761	72	2009	2009	NUM
taxlaw-13766	761	73	irs	irs	PROPN
taxlaw-13766	761	74	research	research	NOUN
taxlaw-13766	761	75	conference	conference	NOUN
taxlaw-13766	761	76	151	151	NUM
taxlaw-13766	761	77	,	,	PUNCT
taxlaw-13766	761	78	182	182	NUM
taxlaw-13766	761	79	(	(	PUNCT
taxlaw-13766	761	80	2009	2009	NUM
taxlaw-13766	761	81	)	)	PUNCT
taxlaw-13766	761	82	.	.	PUNCT
taxlaw-13766	762	1	for	for	ADP
taxlaw-13766	762	2	the	the	DET
taxlaw-13766	762	3	most	most	ADJ
taxlaw-13766	762	4	part	part	NOUN
taxlaw-13766	762	5	,	,	PUNCT
taxlaw-13766	762	6	participation	participation	NOUN
taxlaw-13766	762	7	rates	rate	NOUN
taxlaw-13766	762	8	increased	increase	VERB
taxlaw-13766	762	9	consistently	consistently	ADV
taxlaw-13766	762	10	between	between	ADP
taxlaw-13766	762	11	these	these	DET
taxlaw-13766	762	12	two	two	NUM
taxlaw-13766	762	13	poles	pole	NOUN
taxlaw-13766	762	14	,	,	PUNCT
taxlaw-13766	762	15	with	with	ADP
taxlaw-13766	762	16	the	the	DET
taxlaw-13766	762	17	exception	exception	NOUN
taxlaw-13766	762	18	of	of	ADP
taxlaw-13766	762	19	a	a	DET
taxlaw-13766	762	20	disproportionate	disproportionate	ADJ
taxlaw-13766	762	21	percentage	percentage	NOUN
taxlaw-13766	762	22	of	of	ADP
taxlaw-13766	762	23	taxpayers	taxpayer	NOUN
taxlaw-13766	762	24	claiming	claim	VERB
taxlaw-13766	762	25	$	$	SYM
taxlaw-13766	762	26	500–$599	500–$599	PROPN
taxlaw-13766	762	27	credits	credit	NOUN
taxlaw-13766	762	28	—	—	PUNCT
taxlaw-13766	762	29	but	but	CCONJ
taxlaw-13766	762	30	that	that	DET
taxlaw-13766	762	31	group	group	NOUN
taxlaw-13766	762	32	was	be	AUX
taxlaw-13766	762	33	underrepresented	underrepresente	VERB
taxlaw-13766	762	34	in	in	ADP
taxlaw-13766	762	35	the	the	DET
taxlaw-13766	762	36	study	study	NOUN
taxlaw-13766	762	37	,	,	PUNCT
taxlaw-13766	762	38	which	which	PRON
taxlaw-13766	762	39	may	may	AUX
taxlaw-13766	762	40	have	have	AUX
taxlaw-13766	762	41	created	create	VERB
taxlaw-13766	762	42	“	"	PUNCT
taxlaw-13766	762	43	an	an	DET
taxlaw-13766	762	44	overstated	overstate	VERB
taxlaw-13766	762	45	participation	participation	NOUN
taxlaw-13766	762	46	estimate	estimate	NOUN
taxlaw-13766	762	47	due	due	ADJ
taxlaw-13766	762	48	to	to	ADP
taxlaw-13766	762	49	sampling	sample	VERB
taxlaw-13766	762	50	variability	variability	NOUN
taxlaw-13766	762	51	.	.	PUNCT
taxlaw-13766	763	1	i	i	PRON
taxlaw-13766	763	2	d.	d.	PROPN
taxlaw-13766	763	3	217	217	NUM
taxlaw-13766	764	1	goldin	goldin	PROPN
taxlaw-13766	764	2	,	,	PUNCT
taxlaw-13766	764	3	supra	supra	PROPN
taxlaw-13766	764	4	note	note	PROPN
taxlaw-13766	764	5	201	201	NUM
taxlaw-13766	764	6	,	,	PUNCT
taxlaw-13766	764	7	at	at	ADP
taxlaw-13766	764	8	70	70	NUM
taxlaw-13766	764	9	.	.	PUNCT
taxlaw-13766	764	10	218	218	NUM
taxlaw-13766	764	11	off	off	ADP
taxlaw-13766	764	12	.	.	PUNCT
taxlaw-13766	765	1	of	of	ADP
taxlaw-13766	765	2	inspections	inspection	NOUN
taxlaw-13766	765	3	&	&	CCONJ
taxlaw-13766	765	4	evaluations	evaluation	NOUN
taxlaw-13766	765	5	,	,	PUNCT
taxlaw-13766	765	6	treasury	treasury	PROPN
taxlaw-13766	765	7	inspector	inspector	NOUN
taxlaw-13766	765	8	gen	gen	PROPN
taxlaw-13766	765	9	.	.	PROPN
taxlaw-13766	765	10	for	for	ADP
taxlaw-13766	765	11	tax	tax	NOUN
taxlaw-13766	765	12	admin	admin	PROPN
taxlaw-13766	765	13	.	.	PROPN
taxlaw-13766	765	14	,	,	PUNCT
taxlaw-13766	765	15	the	the	DET
taxlaw-13766	765	16	internal	internal	ADJ
taxlaw-13766	765	17	revenue	revenue	NOUN
taxlaw-13766	765	18	service	service	NOUN
taxlaw-13766	765	19	should	should	AUX
taxlaw-13766	765	20	consider	consider	VERB
taxlaw-13766	765	21	modifying	modify	VERB
taxlaw-13766	765	22	the	the	DET
taxlaw-13766	765	23	form	form	NOUN
taxlaw-13766	765	24	1040	1040	NUM
taxlaw-13766	765	25	to	to	PART
taxlaw-13766	765	26	increase	increase	VERB
taxlaw-13766	765	27	earned	earn	VERB
taxlaw-13766	765	28	income	income	NOUN
taxlaw-13766	765	29	tax	tax	NOUN
taxlaw-13766	765	30	credit	credit	NOUN
taxlaw-13766	765	31	participation	participation	NOUN
taxlaw-13766	765	32	by	by	ADP
taxlaw-13766	765	33	eligible	eligible	ADJ
taxlaw-13766	765	34	tax	tax	NOUN
taxlaw-13766	765	35	filers	filer	NOUN
taxlaw-13766	765	36	1	1	NUM
taxlaw-13766	765	37	-	-	SYM
taxlaw-13766	765	38	2	2	NUM
taxlaw-13766	765	39	(	(	PUNCT
taxlaw-13766	765	40	2018	2018	NUM
taxlaw-13766	765	41	)	)	PUNCT
taxlaw-13766	765	42	.	.	PUNCT
taxlaw-13766	766	1	219	219	NUM
taxlaw-13766	766	2	krause	krause	NOUN
taxlaw-13766	766	3	et	et	PROPN
taxlaw-13766	766	4	al	al	PROPN
taxlaw-13766	766	5	.	.	PROPN
taxlaw-13766	766	6	,	,	PUNCT
taxlaw-13766	766	7	supra	supra	PROPN
taxlaw-13766	766	8	note	note	PROPN
taxlaw-13766	766	9	24	24	NUM
taxlaw-13766	766	10	,	,	PUNCT
taxlaw-13766	766	11	at	at	ADP
taxlaw-13766	766	12	8	8	NUM
taxlaw-13766	766	13	.	.	NOUN
taxlaw-13766	766	14	220	220	NUM
taxlaw-13766	766	15	see	see	NOUN
taxlaw-13766	766	16	infra	infra	NOUN
taxlaw-13766	766	17	section	section	NOUN
taxlaw-13766	766	18	iii.b.2	iii.b.2	PROPN
taxlaw-13766	766	19	.	.	PUNCT
taxlaw-13766	766	20	221	221	NUM
taxlaw-13766	766	21	goldin	goldin	ADJ
taxlaw-13766	766	22	,	,	PUNCT
taxlaw-13766	766	23	supra	supra	PROPN
taxlaw-13766	766	24	note	note	PROPN
taxlaw-13766	766	25	201	201	NUM
taxlaw-13766	766	26	,	,	PUNCT
taxlaw-13766	766	27	at	at	ADP
taxlaw-13766	766	28	66	66	NUM
taxlaw-13766	766	29	-	-	SYM
taxlaw-13766	766	30	67	67	NUM
taxlaw-13766	766	31	.	.	PUNCT
taxlaw-13766	767	1	222	222	NUM
taxlaw-13766	767	2	briefing	briefing	NOUN
taxlaw-13766	767	3	book	book	NOUN
taxlaw-13766	767	4	:	:	PUNCT
taxlaw-13766	767	5	do	do	AUX
taxlaw-13766	767	6	all	all	DET
taxlaw-13766	767	7	people	people	NOUN
taxlaw-13766	767	8	eligible	eligible	ADJ
taxlaw-13766	767	9	for	for	ADP
taxlaw-13766	767	10	the	the	DET
taxlaw-13766	767	11	eitc	eitc	ADJ
taxlaw-13766	767	12	participate	participate	NOUN
taxlaw-13766	767	13	?	?	PUNCT
taxlaw-13766	767	14	,	,	PUNCT
taxlaw-13766	767	15	tax	tax	NOUN
taxlaw-13766	767	16	pol’y	pol’y	NOUN
taxlaw-13766	767	17	ctr	ctr	PROPN
taxlaw-13766	767	18	.	.	PROPN
taxlaw-13766	767	19	,	,	PUNCT
taxlaw-13766	767	20	https://taxpolicycenter.org/briefing-book/do-all-people-eligible-eitc-participate	https://taxpolicycenter.org/briefing-book/do-all-people-eligible-eitc-participate	VERB
taxlaw-13766	767	21	[	[	X
taxlaw-13766	767	22	https://perma.cc/a69j-rgd2	https://perma.cc/a69j-rgd2	PROPN
taxlaw-13766	767	23	]	]	X
taxlaw-13766	767	24	(	(	PUNCT
taxlaw-13766	767	25	last	last	ADJ
taxlaw-13766	767	26	updated	update	VERB
taxlaw-13766	767	27	jan	jan	PROPN
taxlaw-13766	767	28	.	.	PROPN
taxlaw-13766	767	29	2024	2024	NUM
taxlaw-13766	767	30	)	)	PUNCT
taxlaw-13766	767	31	.	.	PUNCT
taxlaw-13766	768	1	2025	2025	NUM
taxlaw-13766	768	2	]	]	PUNCT
taxlaw-13766	768	3	the	the	DET
taxlaw-13766	768	4	tax	tax	NOUN
taxlaw-13766	768	5	redistribution	redistribution	NOUN
taxlaw-13766	768	6	gap	gap	NOUN
taxlaw-13766	768	7	119	119	NUM
taxlaw-13766	768	8	refundable	refundable	ADJ
taxlaw-13766	768	9	credits	credit	NOUN
taxlaw-13766	768	10	:	:	PUNCT
taxlaw-13766	768	11	people	people	NOUN
taxlaw-13766	768	12	living	live	VERB
taxlaw-13766	768	13	in	in	ADP
taxlaw-13766	768	14	rural	rural	ADJ
taxlaw-13766	768	15	areas	area	NOUN
taxlaw-13766	768	16	,	,	PUNCT
taxlaw-13766	768	17	self	self	NOUN
taxlaw-13766	768	18	-	-	PUNCT
taxlaw-13766	768	19	employed	employ	VERB
taxlaw-13766	768	20	workers	worker	NOUN
taxlaw-13766	768	21	,	,	PUNCT
taxlaw-13766	768	22	individuals	individual	NOUN
taxlaw-13766	768	23	with	with	ADP
taxlaw-13766	768	24	disability	disability	NOUN
taxlaw-13766	768	25	pensions	pension	NOUN
taxlaw-13766	768	26	(	(	PUNCT
taxlaw-13766	768	27	or	or	CCONJ
taxlaw-13766	768	28	caring	care	VERB
taxlaw-13766	768	29	for	for	ADP
taxlaw-13766	768	30	children	child	NOUN
taxlaw-13766	768	31	with	with	ADP
taxlaw-13766	768	32	disability	disability	NOUN
taxlaw-13766	768	33	pensions	pension	NOUN
taxlaw-13766	768	34	)	)	PUNCT
taxlaw-13766	768	35	,	,	PUNCT
taxlaw-13766	768	36	workers	worker	NOUN
taxlaw-13766	768	37	without	without	ADP
taxlaw-13766	768	38	a	a	DET
taxlaw-13766	768	39	qualifying	qualify	VERB
taxlaw-13766	768	40	child	child	NOUN
taxlaw-13766	768	41	,	,	PUNCT
taxlaw-13766	768	42	non	non	ADJ
taxlaw-13766	768	43	-	-	ADJ
taxlaw-13766	768	44	english	english	ADJ
taxlaw-13766	768	45	speakers	speaker	NOUN
taxlaw-13766	768	46	,	,	PUNCT
taxlaw-13766	768	47	grandparents	grandparent	NOUN
taxlaw-13766	768	48	raising	raise	VERB
taxlaw-13766	768	49	grandchildren	grandchild	NOUN
taxlaw-13766	768	50	,	,	PUNCT
taxlaw-13766	768	51	and	and	CCONJ
taxlaw-13766	768	52	workers	worker	NOUN
taxlaw-13766	768	53	with	with	ADP
taxlaw-13766	768	54	recent	recent	ADJ
taxlaw-13766	768	55	changes	change	NOUN
taxlaw-13766	768	56	to	to	ADP
taxlaw-13766	768	57	their	their	PRON
taxlaw-13766	768	58	marital	marital	ADJ
taxlaw-13766	768	59	,	,	PUNCT
taxlaw-13766	768	60	parental	parental	ADJ
taxlaw-13766	768	61	,	,	PUNCT
taxlaw-13766	768	62	or	or	CCONJ
taxlaw-13766	768	63	employment	employment	NOUN
taxlaw-13766	768	64	status.223	status.223	NOUN
taxlaw-13766	768	65	one	one	NUM
taxlaw-13766	768	66	study	study	NOUN
taxlaw-13766	768	67	explains	explain	VERB
taxlaw-13766	768	68	why	why	SCONJ
taxlaw-13766	768	69	rural	rural	ADJ
taxlaw-13766	768	70	taxpayers	taxpayer	NOUN
taxlaw-13766	768	71	may	may	AUX
taxlaw-13766	768	72	have	have	VERB
taxlaw-13766	768	73	lower	low	ADJ
taxlaw-13766	768	74	claim	claim	NOUN
taxlaw-13766	768	75	rates	rate	NOUN
taxlaw-13766	768	76	:	:	PUNCT
taxlaw-13766	768	77	“	"	PUNCT
taxlaw-13766	768	78	professional	professional	ADJ
taxlaw-13766	768	79	tax	tax	NOUN
taxlaw-13766	768	80	preparation	preparation	NOUN
taxlaw-13766	768	81	services	service	NOUN
taxlaw-13766	768	82	are	be	AUX
taxlaw-13766	768	83	typically	typically	ADV
taxlaw-13766	768	84	concentrated	concentrate	VERB
taxlaw-13766	768	85	in	in	ADP
taxlaw-13766	768	86	poor	poor	ADJ
taxlaw-13766	768	87	urban	urban	ADJ
taxlaw-13766	768	88	neighborhoods	neighborhood	NOUN
taxlaw-13766	768	89	,	,	PUNCT
taxlaw-13766	768	90	”	"	PUNCT
taxlaw-13766	768	91	and	and	CCONJ
taxlaw-13766	768	92	“	"	PUNCT
taxlaw-13766	768	93	in	in	ADP
taxlaw-13766	768	94	rural	rural	ADJ
taxlaw-13766	768	95	settings	setting	NOUN
taxlaw-13766	768	96	,	,	PUNCT
taxlaw-13766	768	97	many	many	ADJ
taxlaw-13766	768	98	low	low	ADJ
taxlaw-13766	768	99	-	-	PUNCT
taxlaw-13766	768	100	income	income	NOUN
taxlaw-13766	768	101	families	family	NOUN
taxlaw-13766	768	102	may	may	AUX
taxlaw-13766	768	103	lack	lack	VERB
taxlaw-13766	768	104	the	the	DET
taxlaw-13766	768	105	types	type	NOUN
taxlaw-13766	768	106	of	of	ADP
taxlaw-13766	768	107	regular	regular	ADJ
taxlaw-13766	768	108	social	social	ADJ
taxlaw-13766	768	109	contacts	contact	NOUN
taxlaw-13766	768	110	that	that	PRON
taxlaw-13766	768	111	would	would	AUX
taxlaw-13766	768	112	lead	lead	VERB
taxlaw-13766	768	113	to	to	ADP
taxlaw-13766	768	114	awareness	awareness	NOUN
taxlaw-13766	768	115	of	of	ADP
taxlaw-13766	768	116	the	the	DET
taxlaw-13766	768	117	eitc	eitc	NOUN
taxlaw-13766	768	118	.	.	PUNCT
taxlaw-13766	769	1	”224	”224	PUNCT
taxlaw-13766	769	2	logistical	logistical	ADJ
taxlaw-13766	769	3	burdens	burden	NOUN
taxlaw-13766	769	4	are	be	AUX
taxlaw-13766	769	5	also	also	ADV
taxlaw-13766	769	6	higher	high	ADJ
taxlaw-13766	769	7	;	;	PUNCT
taxlaw-13766	769	8	rural	rural	ADJ
taxlaw-13766	769	9	families	family	NOUN
taxlaw-13766	769	10	face	face	VERB
taxlaw-13766	769	11	greater	great	ADJ
taxlaw-13766	769	12	time	time	NOUN
taxlaw-13766	769	13	and	and	CCONJ
taxlaw-13766	769	14	transportation	transportation	NOUN
taxlaw-13766	769	15	costs	cost	NOUN
taxlaw-13766	769	16	involved	involve	VERB
taxlaw-13766	769	17	with	with	ADP
taxlaw-13766	769	18	filing	filing	NOUN
taxlaw-13766	769	19	returns	return	NOUN
taxlaw-13766	769	20	or	or	CCONJ
taxlaw-13766	769	21	receiving	receive	VERB
taxlaw-13766	769	22	preparation	preparation	NOUN
taxlaw-13766	769	23	assistance.225	assistance.225	PROPN
taxlaw-13766	769	24	over	over	ADP
taxlaw-13766	769	25	the	the	DET
taxlaw-13766	769	26	two	two	NUM
taxlaw-13766	769	27	-	-	PUNCT
taxlaw-13766	769	28	year	year	NOUN
taxlaw-13766	769	29	study	study	NOUN
taxlaw-13766	769	30	of	of	ADP
taxlaw-13766	769	31	314	314	NUM
taxlaw-13766	769	32	rural	rural	ADJ
taxlaw-13766	769	33	mothers	mother	NOUN
taxlaw-13766	769	34	,	,	PUNCT
taxlaw-13766	769	35	89–94	89–94	NUM
taxlaw-13766	769	36	%	%	NOUN
taxlaw-13766	769	37	of	of	ADP
taxlaw-13766	769	38	respondents	respondent	NOUN
taxlaw-13766	769	39	were	be	AUX
taxlaw-13766	769	40	eligible	eligible	ADJ
taxlaw-13766	769	41	to	to	PART
taxlaw-13766	769	42	claim	claim	VERB
taxlaw-13766	769	43	the	the	DET
taxlaw-13766	769	44	eitc	eitc	NOUN
taxlaw-13766	769	45	,	,	PUNCT
taxlaw-13766	769	46	but	but	CCONJ
taxlaw-13766	769	47	only	only	ADV
taxlaw-13766	769	48	41–58	41–58	NUM
taxlaw-13766	769	49	%	%	NOUN
taxlaw-13766	769	50	claimed	claim	VERB
taxlaw-13766	769	51	it.226	it.226	ADP
taxlaw-13766	769	52	the	the	DET
taxlaw-13766	769	53	study	study	NOUN
taxlaw-13766	769	54	also	also	ADV
taxlaw-13766	769	55	affirmed	affirm	VERB
taxlaw-13766	769	56	that	that	SCONJ
taxlaw-13766	769	57	non	non	ADJ
taxlaw-13766	769	58	-	-	ADJ
taxlaw-13766	769	59	english	english	ADJ
taxlaw-13766	769	60	speaking	speak	VERB
taxlaw-13766	769	61	taxpayers	taxpayer	NOUN
taxlaw-13766	769	62	are	be	AUX
taxlaw-13766	769	63	less	less	ADV
taxlaw-13766	769	64	likely	likely	ADJ
taxlaw-13766	769	65	to	to	PART
taxlaw-13766	769	66	claim	claim	VERB
taxlaw-13766	769	67	the	the	DET
taxlaw-13766	769	68	eitc	eitc	NOUN
taxlaw-13766	769	69	:	:	PUNCT
taxlaw-13766	769	70	in	in	ADP
taxlaw-13766	769	71	the	the	DET
taxlaw-13766	769	72	first	first	ADJ
taxlaw-13766	769	73	year	year	NOUN
taxlaw-13766	769	74	of	of	ADP
taxlaw-13766	769	75	the	the	DET
taxlaw-13766	769	76	study	study	NOUN
taxlaw-13766	769	77	,	,	PUNCT
taxlaw-13766	769	78	participants	participant	NOUN
taxlaw-13766	769	79	interviewed	interview	VERB
taxlaw-13766	769	80	in	in	ADP
taxlaw-13766	769	81	a	a	DET
taxlaw-13766	769	82	language	language	NOUN
taxlaw-13766	769	83	other	other	ADJ
taxlaw-13766	769	84	than	than	ADP
taxlaw-13766	769	85	english	english	PROPN
taxlaw-13766	769	86	were	be	AUX
taxlaw-13766	769	87	97	97	NUM
taxlaw-13766	769	88	%	%	NOUN
taxlaw-13766	769	89	less	less	ADV
taxlaw-13766	769	90	likely	likely	ADJ
taxlaw-13766	769	91	to	to	PART
taxlaw-13766	769	92	claim	claim	VERB
taxlaw-13766	769	93	the	the	DET
taxlaw-13766	769	94	eitc.227	eitc.227	PROPN
taxlaw-13766	769	95	the	the	DET
taxlaw-13766	769	96	study	study	NOUN
taxlaw-13766	769	97	’s	’s	PART
taxlaw-13766	769	98	conclusions	conclusion	NOUN
taxlaw-13766	769	99	parallel	parallel	VERB
taxlaw-13766	769	100	the	the	DET
taxlaw-13766	769	101	2005	2005	NUM
taxlaw-13766	769	102	irs	irs	PROPN
taxlaw-13766	769	103	data	datum	NOUN
taxlaw-13766	769	104	showing	show	VERB
taxlaw-13766	769	105	participation	participation	NOUN
taxlaw-13766	769	106	increasing	increase	VERB
taxlaw-13766	769	107	in	in	ADP
taxlaw-13766	769	108	proportion	proportion	NOUN
taxlaw-13766	769	109	to	to	ADP
taxlaw-13766	769	110	credit	credit	NOUN
taxlaw-13766	769	111	size	size	NOUN
taxlaw-13766	769	112	.	.	PUNCT
taxlaw-13766	770	1	focusing	focus	VERB
taxlaw-13766	770	2	on	on	ADP
taxlaw-13766	770	3	income	income	NOUN
taxlaw-13766	770	4	,	,	PUNCT
taxlaw-13766	770	5	the	the	DET
taxlaw-13766	770	6	study	study	NOUN
taxlaw-13766	770	7	found	find	VERB
taxlaw-13766	770	8	that	that	SCONJ
taxlaw-13766	770	9	“	"	PUNCT
taxlaw-13766	770	10	for	for	ADP
taxlaw-13766	770	11	every	every	DET
taxlaw-13766	770	12	thousand	thousand	NUM
taxlaw-13766	770	13	dollars	dollar	NOUN
taxlaw-13766	770	14	in	in	ADP
taxlaw-13766	770	15	earned	earn	VERB
taxlaw-13766	770	16	income	income	NOUN
taxlaw-13766	770	17	,	,	PUNCT
taxlaw-13766	770	18	the	the	DET
taxlaw-13766	770	19	odds	odd	NOUN
taxlaw-13766	770	20	of	of	ADP
taxlaw-13766	770	21	eitc	eitc	ADJ
taxlaw-13766	770	22	participation	participation	NOUN
taxlaw-13766	770	23	were	be	AUX
taxlaw-13766	770	24	6	6	NUM
taxlaw-13766	770	25	%	%	NOUN
taxlaw-13766	770	26	greater	great	ADJ
taxlaw-13766	770	27	.	.	PUNCT
taxlaw-13766	770	28	”228	”228	PROPN
taxlaw-13766	771	1	but	but	CCONJ
taxlaw-13766	771	2	even	even	ADV
taxlaw-13766	771	3	filing	file	VERB
taxlaw-13766	771	4	a	a	DET
taxlaw-13766	771	5	tax	tax	NOUN
taxlaw-13766	771	6	return	return	NOUN
taxlaw-13766	771	7	is	be	AUX
taxlaw-13766	771	8	not	not	PART
taxlaw-13766	771	9	a	a	DET
taxlaw-13766	771	10	guarantee	guarantee	NOUN
taxlaw-13766	771	11	that	that	SCONJ
taxlaw-13766	771	12	an	an	DET
taxlaw-13766	771	13	eligible	eligible	ADJ
taxlaw-13766	771	14	taxpayer	taxpayer	NOUN
taxlaw-13766	771	15	will	will	AUX
taxlaw-13766	771	16	receive	receive	VERB
taxlaw-13766	771	17	the	the	DET
taxlaw-13766	771	18	eitc	eitc	NOUN
taxlaw-13766	771	19	.	.	PUNCT
taxlaw-13766	772	1	according	accord	VERB
taxlaw-13766	772	2	to	to	ADP
taxlaw-13766	772	3	goldin	goldin	PROPN
taxlaw-13766	772	4	’s	’s	PART
taxlaw-13766	772	5	analysis	analysis	NOUN
taxlaw-13766	772	6	of	of	ADP
taxlaw-13766	772	7	unpublished	unpublished	ADJ
taxlaw-13766	772	8	irs	irs	PROPN
taxlaw-13766	772	9	data	datum	NOUN
taxlaw-13766	772	10	,	,	PUNCT
taxlaw-13766	772	11	8.5	8.5	NUM
taxlaw-13766	772	12	%	%	NOUN
taxlaw-13766	772	13	of	of	ADP
taxlaw-13766	772	14	eligible	eligible	ADJ
taxlaw-13766	772	15	filers	filer	NOUN
taxlaw-13766	772	16	do	do	AUX
taxlaw-13766	772	17	not	not	PART
taxlaw-13766	772	18	attempt	attempt	VERB
taxlaw-13766	772	19	to	to	PART
taxlaw-13766	772	20	claim	claim	VERB
taxlaw-13766	772	21	the	the	DET
taxlaw-13766	772	22	eitc	eitc	NOUN
taxlaw-13766	772	23	on	on	ADP
taxlaw-13766	772	24	their	their	PRON
taxlaw-13766	772	25	returns.229	returns.229	NOUN
taxlaw-13766	772	26	2	2	NUM
taxlaw-13766	772	27	.	.	PUNCT
taxlaw-13766	772	28	underclaiming	underclaime	VERB
taxlaw-13766	772	29	where	where	SCONJ
taxlaw-13766	772	30	the	the	DET
taxlaw-13766	772	31	nonparticipation	nonparticipation	NOUN
taxlaw-13766	772	32	gap	gap	NOUN
taxlaw-13766	772	33	includes	include	VERB
taxlaw-13766	772	34	taxpayers	taxpayer	NOUN
taxlaw-13766	772	35	who	who	PRON
taxlaw-13766	772	36	file	file	VERB
taxlaw-13766	772	37	but	but	CCONJ
taxlaw-13766	772	38	do	do	AUX
taxlaw-13766	772	39	not	not	PART
taxlaw-13766	772	40	claim	claim	VERB
taxlaw-13766	772	41	the	the	DET
taxlaw-13766	772	42	eitc	eitc	NOUN
taxlaw-13766	772	43	,	,	PUNCT
taxlaw-13766	772	44	the	the	DET
taxlaw-13766	772	45	underclaiming	underclaiming	NOUN
taxlaw-13766	772	46	gap	gap	NOUN
taxlaw-13766	772	47	consists	consist	VERB
taxlaw-13766	772	48	of	of	ADP
taxlaw-13766	772	49	taxpayers	taxpayer	NOUN
taxlaw-13766	772	50	who	who	PRON
taxlaw-13766	772	51	claim	claim	VERB
taxlaw-13766	772	52	the	the	DET
taxlaw-13766	772	53	eitc	eitc	NOUN
taxlaw-13766	772	54	but	but	CCONJ
taxlaw-13766	772	55	do	do	AUX
taxlaw-13766	772	56	not	not	PART
taxlaw-13766	772	57	claim	claim	VERB
taxlaw-13766	772	58	the	the	DET
taxlaw-13766	772	59	full	full	ADJ
taxlaw-13766	772	60	amount	amount	NOUN
taxlaw-13766	772	61	to	to	PART
taxlaw-13766	772	62	which	which	PRON
taxlaw-13766	772	63	they	they	PRON
taxlaw-13766	772	64	are	be	AUX
taxlaw-13766	772	65	entitled	entitle	VERB
taxlaw-13766	772	66	.	.	PUNCT
taxlaw-13766	773	1	in	in	ADP
taxlaw-13766	773	2	this	this	DET
taxlaw-13766	773	3	way	way	NOUN
taxlaw-13766	773	4	,	,	PUNCT
taxlaw-13766	773	5	the	the	DET
taxlaw-13766	773	6	underclaiming	underclaiming	NOUN
taxlaw-13766	773	7	gap	gap	NOUN
taxlaw-13766	773	8	is	be	AUX
taxlaw-13766	773	9	the	the	DET
taxlaw-13766	773	10	conceptual	conceptual	ADJ
taxlaw-13766	773	11	parallel	parallel	NOUN
taxlaw-13766	773	12	to	to	ADP
taxlaw-13766	773	13	the	the	DET
taxlaw-13766	773	14	underreporting	underreporting	ADJ
taxlaw-13766	773	15	tax	tax	NOUN
taxlaw-13766	773	16	revenue	revenue	NOUN
taxlaw-13766	773	17	gap	gap	NOUN
taxlaw-13766	773	18	.	.	PUNCT
taxlaw-13766	774	1	goldin	goldin	NOUN
taxlaw-13766	774	2	categorizes	categorize	VERB
taxlaw-13766	774	3	eitc	eitc	ADJ
taxlaw-13766	774	4	complexity	complexity	NOUN
taxlaw-13766	774	5	into	into	ADP
taxlaw-13766	774	6	two	two	NUM
taxlaw-13766	774	7	elements	element	NOUN
taxlaw-13766	774	8	—	—	PUNCT
taxlaw-13766	774	9	informational	informational	ADJ
taxlaw-13766	774	10	complexity	complexity	NOUN
taxlaw-13766	774	11	,	,	PUNCT
taxlaw-13766	774	12	representing	represent	VERB
taxlaw-13766	774	13	the	the	DET
taxlaw-13766	774	14	difficulty	difficulty	NOUN
taxlaw-13766	774	15	of	of	ADP
taxlaw-13766	774	16	obtaining	obtain	VERB
taxlaw-13766	774	17	the	the	DET
taxlaw-13766	774	18	necessary	necessary	ADJ
taxlaw-13766	774	19	information	information	NOUN
taxlaw-13766	774	20	to	to	PART
taxlaw-13766	774	21	determine	determine	VERB
taxlaw-13766	774	22	a	a	DET
taxlaw-13766	774	23	taxpayer	taxpayer	NOUN
taxlaw-13766	774	24	’s	’s	PART
taxlaw-13766	774	25	eligibility	eligibility	NOUN
taxlaw-13766	774	26	and	and	CCONJ
taxlaw-13766	774	27	benefit	benefit	NOUN
taxlaw-13766	774	28	amount	amount	NOUN
taxlaw-13766	774	29	,	,	PUNCT
taxlaw-13766	774	30	and	and	CCONJ
taxlaw-13766	774	31	computational	computational	ADJ
taxlaw-13766	774	32	complexity	complexity	NOUN
taxlaw-13766	774	33	,	,	PUNCT
taxlaw-13766	774	34	the	the	DET
taxlaw-13766	774	35	difficulty	difficulty	NOUN
taxlaw-13766	774	36	the	the	DET
taxlaw-13766	774	37	taxpayer	taxpayer	NOUN
taxlaw-13766	774	38	has	have	AUX
taxlaw-13766	774	39	in	in	ADP
taxlaw-13766	774	40	applying	apply	VERB
taxlaw-13766	774	41	the	the	DET
taxlaw-13766	774	42	information	information	NOUN
taxlaw-13766	774	43	to	to	PART
taxlaw-13766	774	44	actually	actually	ADV
taxlaw-13766	774	45	determine	determine	VERB
taxlaw-13766	774	46	credit	credit	NOUN
taxlaw-13766	774	47	eligibility.230	eligibility.230	NOUN
taxlaw-13766	774	48	by	by	ADP
taxlaw-13766	774	49	2015	2015	NUM
taxlaw-13766	774	50	,	,	PUNCT
taxlaw-13766	774	51	only	only	ADV
taxlaw-13766	774	52	2	2	NUM
taxlaw-13766	774	53	%	%	NOUN
taxlaw-13766	774	54	of	of	ADP
taxlaw-13766	774	55	eitc	eitc	NOUN
taxlaw-13766	774	56	claimants	claimant	NOUN
taxlaw-13766	774	57	filed	file	VERB
taxlaw-13766	774	58	taxes	taxis	NOUN
taxlaw-13766	774	59	without	without	ADP
taxlaw-13766	774	60	using	use	VERB
taxlaw-13766	774	61	some	some	DET
taxlaw-13766	774	62	form	form	NOUN
taxlaw-13766	774	63	of	of	ADP
taxlaw-13766	774	64	assisted	assist	VERB
taxlaw-13766	774	65	preparation	preparation	NOUN
taxlaw-13766	774	66	method	method	NOUN
taxlaw-13766	774	67	(	(	PUNCT
taxlaw-13766	774	68	tax	tax	NOUN
taxlaw-13766	774	69	software	software	NOUN
taxlaw-13766	774	70	or	or	CCONJ
taxlaw-13766	774	71	a	a	DET
taxlaw-13766	774	72	free	free	ADJ
taxlaw-13766	774	73	or	or	CCONJ
taxlaw-13766	774	74	223	223	NUM
taxlaw-13766	774	75	earned	earn	VERB
taxlaw-13766	774	76	income	income	NOUN
taxlaw-13766	774	77	tax	tax	NOUN
taxlaw-13766	774	78	credit	credit	NOUN
taxlaw-13766	774	79	&	&	CCONJ
taxlaw-13766	774	80	other	other	ADJ
taxlaw-13766	774	81	refundable	refundable	ADJ
taxlaw-13766	774	82	credits	credit	NOUN
taxlaw-13766	774	83	,	,	PUNCT
taxlaw-13766	774	84	i.r.s	i.r.s	NOUN
taxlaw-13766	774	85	.	.	PUNCT
taxlaw-13766	774	86	,	,	PUNCT
taxlaw-13766	774	87	https://www.eitc.irs.gov/	https://www.eitc.irs.gov/	PROPN
taxlaw-13766	775	1	[	[	X
taxlaw-13766	775	2	https://perma.cc/56fe-b2g9	https://perma.cc/56fe-b2g9	X
taxlaw-13766	775	3	]	]	X
taxlaw-13766	775	4	(	(	PUNCT
taxlaw-13766	775	5	last	last	ADV
taxlaw-13766	775	6	visited	visit	VERB
taxlaw-13766	775	7	june	june	PROPN
taxlaw-13766	775	8	10	10	NUM
taxlaw-13766	775	9	,	,	PUNCT
taxlaw-13766	775	10	2024	2024	NUM
taxlaw-13766	775	11	)	)	PUNCT
taxlaw-13766	775	12	.	.	PUNCT
taxlaw-13766	776	1	224	224	NUM
taxlaw-13766	776	2	clinton	clinton	PROPN
taxlaw-13766	776	3	g.	g.	PROPN
taxlaw-13766	776	4	gudmunson	gudmunson	PROPN
taxlaw-13766	776	5	et	et	PROPN
taxlaw-13766	776	6	al	al	PROPN
taxlaw-13766	776	7	.	.	PROPN
taxlaw-13766	776	8	,	,	PUNCT
taxlaw-13766	776	9	eitc	eitc	ADJ
taxlaw-13766	776	10	participation	participation	NOUN
taxlaw-13766	776	11	and	and	CCONJ
taxlaw-13766	776	12	association	association	NOUN
taxlaw-13766	776	13	with	with	ADP
taxlaw-13766	776	14	financial	financial	ADJ
taxlaw-13766	776	15	distress	distress	NOUN
taxlaw-13766	776	16	among	among	ADP
taxlaw-13766	776	17	rural	rural	ADJ
taxlaw-13766	776	18	low	low	ADJ
taxlaw-13766	776	19	-	-	PUNCT
taxlaw-13766	776	20	income	income	NOUN
taxlaw-13766	776	21	families	family	NOUN
taxlaw-13766	776	22	,	,	PUNCT
taxlaw-13766	776	23	59	59	NUM
taxlaw-13766	776	24	interdisc	interdisc	NOUN
taxlaw-13766	776	25	.	.	PUNCT
taxlaw-13766	777	1	j.	j.	PROPN
taxlaw-13766	777	2	of	of	ADP
taxlaw-13766	777	3	applied	apply	VERB
taxlaw-13766	777	4	fam	fam	PROPN
taxlaw-13766	777	5	.	.	PUNCT
taxlaw-13766	778	1	scis	scis	PROPN
taxlaw-13766	778	2	.	.	PROPN
taxlaw-13766	778	3	369	369	NUM
taxlaw-13766	778	4	,	,	PUNCT
taxlaw-13766	778	5	370	370	NUM
taxlaw-13766	778	6	(	(	PUNCT
taxlaw-13766	778	7	2010	2010	NUM
taxlaw-13766	778	8	)	)	PUNCT
taxlaw-13766	778	9	.	.	PUNCT
taxlaw-13766	779	1	225	225	NUM
taxlaw-13766	780	1	i	i	PRON
taxlaw-13766	780	2	d.	d.	PROPN
taxlaw-13766	780	3	(	(	PUNCT
taxlaw-13766	780	4	citing	cite	VERB
taxlaw-13766	780	5	donald	donald	PROPN
taxlaw-13766	780	6	p.	p.	PROPN
taxlaw-13766	780	7	hirasuna	hirasuna	PROPN
taxlaw-13766	780	8	&	&	CCONJ
taxlaw-13766	780	9	thomas	thomas	PROPN
taxlaw-13766	780	10	f.	f.	PROPN
taxlaw-13766	780	11	stinson	stinson	PROPN
taxlaw-13766	780	12	,	,	PUNCT
taxlaw-13766	780	13	urban	urban	ADJ
taxlaw-13766	780	14	and	and	CCONJ
taxlaw-13766	780	15	rural	rural	ADJ
taxlaw-13766	780	16	differences	difference	NOUN
taxlaw-13766	780	17	in	in	ADP
taxlaw-13766	780	18	use	use	NOUN
taxlaw-13766	780	19	of	of	ADP
taxlaw-13766	780	20	earned	earn	VERB
taxlaw-13766	780	21	income	income	NOUN
taxlaw-13766	780	22	credits	credit	NOUN
taxlaw-13766	780	23	:	:	PUNCT
taxlaw-13766	780	24	a	a	DET
taxlaw-13766	780	25	study	study	NOUN
taxlaw-13766	780	26	of	of	ADP
taxlaw-13766	780	27	minnesota	minnesota	PROPN
taxlaw-13766	780	28	’s	’s	PART
taxlaw-13766	780	29	working	working	PROPN
taxlaw-13766	780	30	family	family	NOUN
taxlaw-13766	780	31	credit	credit	NOUN
taxlaw-13766	780	32	,	,	PUNCT
taxlaw-13766	780	33	30	30	NUM
taxlaw-13766	780	34	int’l	int’l	NUM
taxlaw-13766	780	35	reg’l	reg’l	NUM
taxlaw-13766	780	36	sci	sci	PROPN
taxlaw-13766	780	37	.	.	PROPN
taxlaw-13766	780	38	rev	rev	PROPN
taxlaw-13766	780	39	.	.	PROPN
taxlaw-13766	780	40	408	408	NUM
taxlaw-13766	780	41	,	,	PUNCT
taxlaw-13766	780	42	413	413	NUM
taxlaw-13766	780	43	(	(	PUNCT
taxlaw-13766	780	44	2007	2007	NUM
taxlaw-13766	780	45	)	)	PUNCT
taxlaw-13766	780	46	)	)	PUNCT
taxlaw-13766	780	47	.	.	PUNCT
taxlaw-13766	781	1	226	226	NUM
taxlaw-13766	782	1	i	i	PRON
taxlaw-13766	782	2	d.	d.	PROPN
taxlaw-13766	782	3	at	at	ADP
taxlaw-13766	782	4	372	372	NUM
taxlaw-13766	782	5	,	,	PUNCT
taxlaw-13766	782	6	374	374	NUM
taxlaw-13766	782	7	.	.	NOUN
taxlaw-13766	782	8	227	227	NUM
taxlaw-13766	783	1	i	i	PRON
taxlaw-13766	783	2	d.	d.	PROPN
taxlaw-13766	783	3	at	at	ADP
taxlaw-13766	783	4	375	375	NUM
taxlaw-13766	783	5	.	.	PUNCT
taxlaw-13766	784	1	228	228	NUM
taxlaw-13766	785	1	i	i	PRON
taxlaw-13766	785	2	d.	d.	PROPN
taxlaw-13766	785	3	229	229	NUM
taxlaw-13766	786	1	goldin	goldin	PROPN
taxlaw-13766	786	2	,	,	PUNCT
taxlaw-13766	786	3	supra	supra	PROPN
taxlaw-13766	786	4	note	note	NOUN
taxlaw-13766	786	5	201	201	NUM
taxlaw-13766	786	6	at	at	ADP
taxlaw-13766	786	7	71	71	NUM
taxlaw-13766	786	8	.	.	PUNCT
taxlaw-13766	786	9	230	230	NUM
taxlaw-13766	787	1	i	i	PRON
taxlaw-13766	787	2	d.	d.	PROPN
taxlaw-13766	787	3	at	at	ADP
taxlaw-13766	787	4	60	60	NUM
taxlaw-13766	787	5	.	.	PUNCT
taxlaw-13766	788	1	120	120	NUM
taxlaw-13766	788	2	columbia	columbia	PROPN
taxlaw-13766	788	3	journal	journal	PROPN
taxlaw-13766	788	4	of	of	ADP
taxlaw-13766	788	5	tax	tax	NOUN
taxlaw-13766	788	6	law	law	NOUN
taxlaw-13766	788	7	[	[	X
taxlaw-13766	788	8	vol	vol	NOUN
taxlaw-13766	788	9	.	.	PUNCT
taxlaw-13766	789	1	16:2	16:2	NUM
taxlaw-13766	789	2	paid	pay	VERB
taxlaw-13766	789	3	tax	tax	NOUN
taxlaw-13766	789	4	preparer).231	preparer).231	PROPN
taxlaw-13766	789	5	as	as	SCONJ
taxlaw-13766	789	6	goldin	goldin	NOUN
taxlaw-13766	789	7	explains	explain	VERB
taxlaw-13766	789	8	,	,	PUNCT
taxlaw-13766	789	9	filing	file	VERB
taxlaw-13766	789	10	assistance	assistance	NOUN
taxlaw-13766	789	11	“	"	PUNCT
taxlaw-13766	789	12	dramatically	dramatically	ADV
taxlaw-13766	789	13	reduce[s	reduce[	VERB
taxlaw-13766	789	14	]	]	PUNCT
taxlaw-13766	789	15	the	the	DET
taxlaw-13766	789	16	computational	computational	ADJ
taxlaw-13766	789	17	complexity	complexity	NOUN
taxlaw-13766	789	18	associated	associate	VERB
taxlaw-13766	789	19	with	with	ADP
taxlaw-13766	789	20	claiming	claim	VERB
taxlaw-13766	789	21	a	a	DET
taxlaw-13766	789	22	tax	tax	NOUN
taxlaw-13766	789	23	benefit	benefit	NOUN
taxlaw-13766	789	24	,	,	PUNCT
taxlaw-13766	789	25	”	"	PUNCT
taxlaw-13766	789	26	effectively	effectively	ADV
taxlaw-13766	789	27	eliminating	eliminate	VERB
taxlaw-13766	789	28	the	the	DET
taxlaw-13766	789	29	need	need	NOUN
taxlaw-13766	789	30	for	for	SCONJ
taxlaw-13766	789	31	taxpayers	taxpayer	NOUN
taxlaw-13766	789	32	to	to	PART
taxlaw-13766	789	33	perform	perform	VERB
taxlaw-13766	789	34	their	their	PRON
taxlaw-13766	789	35	own	own	ADJ
taxlaw-13766	789	36	credit	credit	NOUN
taxlaw-13766	789	37	calculations	calculation	NOUN
taxlaw-13766	789	38	and	and	CCONJ
taxlaw-13766	789	39	therefore	therefore	ADV
taxlaw-13766	789	40	negating	negate	VERB
taxlaw-13766	789	41	the	the	DET
taxlaw-13766	789	42	likelihood	likelihood	NOUN
taxlaw-13766	789	43	of	of	ADP
taxlaw-13766	789	44	credit	credit	NOUN
taxlaw-13766	789	45	underclaiming	underclaiming	NOUN
taxlaw-13766	789	46	as	as	ADP
taxlaw-13766	789	47	a	a	DET
taxlaw-13766	789	48	result	result	NOUN
taxlaw-13766	789	49	of	of	ADP
taxlaw-13766	789	50	computational	computational	ADJ
taxlaw-13766	789	51	complexity.232	complexity.232	NOUN
taxlaw-13766	789	52	but	but	CCONJ
taxlaw-13766	789	53	taxpayers	taxpayer	NOUN
taxlaw-13766	789	54	must	must	AUX
taxlaw-13766	789	55	still	still	ADV
taxlaw-13766	789	56	determine	determine	VERB
taxlaw-13766	789	57	and	and	CCONJ
taxlaw-13766	789	58	provide	provide	VERB
taxlaw-13766	789	59	the	the	DET
taxlaw-13766	789	60	relevant	relevant	ADJ
taxlaw-13766	789	61	information	information	NOUN
taxlaw-13766	789	62	in	in	ADP
taxlaw-13766	789	63	order	order	NOUN
taxlaw-13766	789	64	for	for	SCONJ
taxlaw-13766	789	65	the	the	DET
taxlaw-13766	789	66	tax	tax	NOUN
taxlaw-13766	789	67	preparation	preparation	NOUN
taxlaw-13766	789	68	process	process	NOUN
taxlaw-13766	789	69	to	to	PART
taxlaw-13766	789	70	properly	properly	ADV
taxlaw-13766	789	71	calculate	calculate	VERB
taxlaw-13766	789	72	credit	credit	NOUN
taxlaw-13766	789	73	eligibility	eligibility	NOUN
taxlaw-13766	789	74	and	and	CCONJ
taxlaw-13766	789	75	amount	amount	NOUN
taxlaw-13766	789	76	.	.	PUNCT
taxlaw-13766	790	1	therefore	therefore	ADV
taxlaw-13766	790	2	,	,	PUNCT
taxlaw-13766	790	3	eitc	eitc	ADJ
taxlaw-13766	790	4	informational	informational	ADJ
taxlaw-13766	790	5	complexity	complexity	NOUN
taxlaw-13766	790	6	can	can	AUX
taxlaw-13766	790	7	contribute	contribute	VERB
taxlaw-13766	790	8	to	to	ADP
taxlaw-13766	790	9	the	the	DET
taxlaw-13766	790	10	underclaiming	underclaiming	NOUN
taxlaw-13766	790	11	gap	gap	NOUN
taxlaw-13766	790	12	.	.	PUNCT
taxlaw-13766	791	1	goldin	goldin	PROPN
taxlaw-13766	791	2	and	and	CCONJ
taxlaw-13766	791	3	kleiman	kleiman	NOUN
taxlaw-13766	791	4	argue	argue	VERB
taxlaw-13766	791	5	that	that	SCONJ
taxlaw-13766	791	6	the	the	DET
taxlaw-13766	791	7	eitc	eitc	PROPN
taxlaw-13766	791	8	’s	’s	PART
taxlaw-13766	791	9	complicated	complicate	VERB
taxlaw-13766	791	10	childclaiming	childclaiming	ADJ
taxlaw-13766	791	11	systems	system	NOUN
taxlaw-13766	791	12	likely	likely	ADV
taxlaw-13766	791	13	result	result	VERB
taxlaw-13766	791	14	in	in	ADP
taxlaw-13766	791	15	some	some	DET
taxlaw-13766	791	16	number	number	NOUN
taxlaw-13766	791	17	of	of	ADP
taxlaw-13766	791	18	eligible	eligible	ADJ
taxlaw-13766	791	19	children	child	NOUN
taxlaw-13766	791	20	going	go	VERB
taxlaw-13766	791	21	unclaimed	unclaimed	ADJ
taxlaw-13766	791	22	,	,	PUNCT
taxlaw-13766	791	23	which	which	PRON
taxlaw-13766	791	24	would	would	AUX
taxlaw-13766	791	25	lower	lower	VERB
taxlaw-13766	791	26	or	or	CCONJ
taxlaw-13766	791	27	eliminate	eliminate	VERB
taxlaw-13766	791	28	the	the	DET
taxlaw-13766	791	29	credit	credit	NOUN
taxlaw-13766	791	30	received	receive	VERB
taxlaw-13766	791	31	by	by	ADP
taxlaw-13766	791	32	their	their	PRON
taxlaw-13766	791	33	caretakers.233	caretakers.233	NOUN
taxlaw-13766	791	34	this	this	PRON
taxlaw-13766	791	35	has	have	VERB
taxlaw-13766	791	36	particularly	particularly	ADV
taxlaw-13766	791	37	significant	significant	ADJ
taxlaw-13766	791	38	consequences	consequence	NOUN
taxlaw-13766	791	39	for	for	ADP
taxlaw-13766	791	40	redistribution	redistribution	NOUN
taxlaw-13766	791	41	,	,	PUNCT
taxlaw-13766	791	42	as	as	SCONJ
taxlaw-13766	791	43	“	"	PUNCT
taxlaw-13766	791	44	[	[	X
taxlaw-13766	791	45	t]he	t]he	ADV
taxlaw-13766	791	46	most	most	ADV
taxlaw-13766	791	47	vulnerable	vulnerable	ADJ
taxlaw-13766	791	48	households	household	NOUN
taxlaw-13766	791	49	are	be	AUX
taxlaw-13766	791	50	hit	hit	VERB
taxlaw-13766	791	51	hardest	hard	ADJ
taxlaw-13766	791	52	by	by	ADP
taxlaw-13766	791	53	the	the	DET
taxlaw-13766	791	54	exclusions	exclusion	NOUN
taxlaw-13766	791	55	and	and	CCONJ
taxlaw-13766	791	56	complexity	complexity	NOUN
taxlaw-13766	791	57	that	that	SCONJ
taxlaw-13766	791	58	the	the	DET
taxlaw-13766	791	59	current	current	ADJ
taxlaw-13766	791	60	childclaiming	childclaiming	ADJ
taxlaw-13766	791	61	rules	rule	NOUN
taxlaw-13766	791	62	create	create	VERB
taxlaw-13766	791	63	.	.	PUNCT
taxlaw-13766	792	1	”234	”234	ADP
taxlaw-13766	792	2	3	3	NUM
taxlaw-13766	792	3	.	.	PUNCT
taxlaw-13766	793	1	underreceiving	underreceive	VERB
taxlaw-13766	793	2	but	but	CCONJ
taxlaw-13766	793	3	what	what	PRON
taxlaw-13766	793	4	about	about	ADP
taxlaw-13766	793	5	taxpayers	taxpayer	NOUN
taxlaw-13766	793	6	who	who	PRON
taxlaw-13766	793	7	file	file	VERB
taxlaw-13766	793	8	a	a	DET
taxlaw-13766	793	9	return	return	NOUN
taxlaw-13766	793	10	,	,	PUNCT
taxlaw-13766	793	11	claim	claim	VERB
taxlaw-13766	793	12	the	the	DET
taxlaw-13766	793	13	full	full	ADJ
taxlaw-13766	793	14	amount	amount	NOUN
taxlaw-13766	793	15	to	to	PART
taxlaw-13766	793	16	which	which	PRON
taxlaw-13766	793	17	they	they	PRON
taxlaw-13766	793	18	are	be	AUX
taxlaw-13766	793	19	eligible	eligible	ADJ
taxlaw-13766	793	20	,	,	PUNCT
taxlaw-13766	793	21	and	and	CCONJ
taxlaw-13766	793	22	do	do	AUX
taxlaw-13766	793	23	not	not	PART
taxlaw-13766	793	24	receive	receive	VERB
taxlaw-13766	793	25	some	some	PRON
taxlaw-13766	793	26	or	or	CCONJ
taxlaw-13766	793	27	all	all	PRON
taxlaw-13766	793	28	of	of	ADP
taxlaw-13766	793	29	the	the	DET
taxlaw-13766	793	30	credit	credit	NOUN
taxlaw-13766	793	31	?	?	PUNCT
taxlaw-13766	794	1	the	the	DET
taxlaw-13766	794	2	final	final	ADJ
taxlaw-13766	794	3	third	third	NOUN
taxlaw-13766	794	4	of	of	ADP
taxlaw-13766	794	5	the	the	DET
taxlaw-13766	794	6	tax	tax	NOUN
taxlaw-13766	794	7	redistribution	redistribution	NOUN
taxlaw-13766	794	8	gap	gap	NOUN
taxlaw-13766	794	9	is	be	AUX
taxlaw-13766	794	10	the	the	DET
taxlaw-13766	794	11	underrecieving	underrecieve	VERB
taxlaw-13766	794	12	gap	gap	NOUN
taxlaw-13766	794	13	—	—	PUNCT
taxlaw-13766	794	14	the	the	DET
taxlaw-13766	794	15	conceptual	conceptual	ADJ
taxlaw-13766	794	16	mirror	mirror	NOUN
taxlaw-13766	794	17	to	to	ADP
taxlaw-13766	794	18	the	the	DET
taxlaw-13766	794	19	tax	tax	NOUN
taxlaw-13766	794	20	underpaying	underpay	VERB
taxlaw-13766	794	21	gap	gap	NOUN
taxlaw-13766	794	22	.	.	PUNCT
taxlaw-13766	795	1	this	this	DET
taxlaw-13766	795	2	article	article	NOUN
taxlaw-13766	795	3	discusses	discuss	VERB
taxlaw-13766	795	4	two	two	NUM
taxlaw-13766	795	5	contributors	contributor	NOUN
taxlaw-13766	795	6	to	to	ADP
taxlaw-13766	795	7	the	the	DET
taxlaw-13766	795	8	underreceiving	underreceive	VERB
taxlaw-13766	795	9	gap	gap	NOUN
taxlaw-13766	795	10	:	:	PUNCT
taxlaw-13766	795	11	irs	irs	PROPN
taxlaw-13766	795	12	audits	audits	NOUN
taxlaw-13766	795	13	and	and	CCONJ
taxlaw-13766	795	14	bankruptcy	bankruptcy	NOUN
taxlaw-13766	795	15	proceedings	proceeding	NOUN
taxlaw-13766	795	16	.	.	PUNCT
taxlaw-13766	796	1	as	as	ADP
taxlaw-13766	796	2	the	the	DET
taxlaw-13766	796	3	eitc	eitc	NOUN
taxlaw-13766	796	4	grew	grow	VERB
taxlaw-13766	796	5	,	,	PUNCT
taxlaw-13766	796	6	political	political	ADJ
taxlaw-13766	796	7	concerns	concern	NOUN
taxlaw-13766	796	8	over	over	ADP
taxlaw-13766	796	9	noncompliance	noncompliance	NOUN
taxlaw-13766	796	10	and	and	CCONJ
taxlaw-13766	796	11	fraud	fraud	NOUN
taxlaw-13766	796	12	led	lead	VERB
taxlaw-13766	796	13	to	to	ADP
taxlaw-13766	796	14	a	a	DET
taxlaw-13766	796	15	dramatic	dramatic	ADJ
taxlaw-13766	796	16	increase	increase	NOUN
taxlaw-13766	796	17	in	in	ADP
taxlaw-13766	796	18	audits	audits	NOUN
taxlaw-13766	796	19	of	of	ADP
taxlaw-13766	796	20	tax	tax	NOUN
taxlaw-13766	796	21	returns	return	NOUN
taxlaw-13766	796	22	claiming	claim	VERB
taxlaw-13766	796	23	the	the	DET
taxlaw-13766	796	24	credit.235	credit.235	NOUN
taxlaw-13766	796	25	soon	soon	ADV
taxlaw-13766	796	26	,	,	PUNCT
taxlaw-13766	796	27	the	the	DET
taxlaw-13766	796	28	irs	irs	PROPN
taxlaw-13766	796	29	audited	audit	VERB
taxlaw-13766	796	30	low	low	ADJ
taxlaw-13766	796	31	-	-	PUNCT
taxlaw-13766	796	32	income	income	NOUN
taxlaw-13766	796	33	eitc	eitc	NOUN
taxlaw-13766	796	34	returns	return	NOUN
taxlaw-13766	796	35	more	more	ADV
taxlaw-13766	796	36	frequently	frequently	ADV
taxlaw-13766	796	37	than	than	ADP
taxlaw-13766	796	38	higher	high	ADJ
taxlaw-13766	796	39	-	-	PUNCT
taxlaw-13766	796	40	dollar	dollar	NOUN
taxlaw-13766	796	41	returns	return	NOUN
taxlaw-13766	796	42	:	:	PUNCT
taxlaw-13766	796	43	by	by	ADP
taxlaw-13766	796	44	2004	2004	NUM
taxlaw-13766	796	45	,	,	PUNCT
taxlaw-13766	796	46	taxpayers	taxpayer	NOUN
taxlaw-13766	796	47	claiming	claim	VERB
taxlaw-13766	796	48	the	the	DET
taxlaw-13766	796	49	eitc	eitc	NOUN
taxlaw-13766	796	50	were	be	AUX
taxlaw-13766	796	51	1.76	1.76	NUM
taxlaw-13766	796	52	times	time	NOUN
taxlaw-13766	796	53	more	more	ADV
taxlaw-13766	796	54	likely	likely	ADJ
taxlaw-13766	796	55	to	to	PART
taxlaw-13766	796	56	be	be	AUX
taxlaw-13766	796	57	audited	audit	VERB
taxlaw-13766	796	58	than	than	ADP
taxlaw-13766	796	59	households	household	NOUN
taxlaw-13766	796	60	earning	earn	VERB
taxlaw-13766	796	61	more	more	ADJ
taxlaw-13766	796	62	than	than	ADP
taxlaw-13766	796	63	$	$	SYM
taxlaw-13766	796	64	100,000	100,000	NUM
taxlaw-13766	796	65	;	;	PUNCT
taxlaw-13766	796	66	in	in	ADP
taxlaw-13766	796	67	2005	2005	NUM
taxlaw-13766	796	68	,	,	PUNCT
taxlaw-13766	796	69	43	43	NUM
taxlaw-13766	796	70	%	%	NOUN
taxlaw-13766	796	71	of	of	ADP
taxlaw-13766	796	72	individual	individual	ADJ
taxlaw-13766	796	73	audits	audit	NOUN
taxlaw-13766	796	74	targeted	target	VERB
taxlaw-13766	796	75	taxpayers	taxpayer	NOUN
taxlaw-13766	796	76	who	who	PRON
taxlaw-13766	796	77	claimed	claim	VERB
taxlaw-13766	796	78	the	the	DET
taxlaw-13766	796	79	credit.236	credit.236	NUM
taxlaw-13766	796	80	high	high	ADJ
taxlaw-13766	796	81	audit	audit	NOUN
taxlaw-13766	796	82	rates	rate	NOUN
taxlaw-13766	796	83	persisted	persist	VERB
taxlaw-13766	796	84	into	into	ADP
taxlaw-13766	796	85	recent	recent	ADJ
taxlaw-13766	796	86	years	year	NOUN
taxlaw-13766	796	87	:	:	PUNCT
taxlaw-13766	796	88	in	in	ADP
taxlaw-13766	796	89	the	the	DET
taxlaw-13766	796	90	decade	decade	NOUN
taxlaw-13766	796	91	prior	prior	ADV
taxlaw-13766	796	92	to	to	ADP
taxlaw-13766	796	93	2022	2022	NUM
taxlaw-13766	796	94	,	,	PUNCT
taxlaw-13766	796	95	eitc	eitc	PROPN
taxlaw-13766	796	96	claimants	claimant	NOUN
taxlaw-13766	796	97	have	have	AUX
taxlaw-13766	796	98	made	make	VERB
taxlaw-13766	796	99	up	up	ADP
taxlaw-13766	796	100	20	20	NUM
taxlaw-13766	796	101	%	%	NOUN
taxlaw-13766	796	102	of	of	ADP
taxlaw-13766	796	103	individual	individual	ADJ
taxlaw-13766	796	104	taxpayers	taxpayer	NOUN
taxlaw-13766	796	105	but	but	CCONJ
taxlaw-13766	796	106	were	be	AUX
taxlaw-13766	796	107	the	the	DET
taxlaw-13766	796	108	targets	target	NOUN
taxlaw-13766	796	109	of	of	ADP
taxlaw-13766	796	110	40	40	NUM
taxlaw-13766	796	111	%	%	NOUN
taxlaw-13766	796	112	of	of	ADP
taxlaw-13766	796	113	individual	individual	ADJ
taxlaw-13766	796	114	audits.237	audits.237	PROPN
taxlaw-13766	796	115	as	as	SCONJ
taxlaw-13766	796	116	noted	note	VERB
taxlaw-13766	796	117	above	above	ADV
taxlaw-13766	796	118	,	,	PUNCT
taxlaw-13766	796	119	these	these	DET
taxlaw-13766	796	120	concerns	concern	NOUN
taxlaw-13766	796	121	were	be	AUX
taxlaw-13766	796	122	not	not	PART
taxlaw-13766	796	123	motivated	motivate	VERB
taxlaw-13766	796	124	by	by	ADP
taxlaw-13766	796	125	thin	thin	ADJ
taxlaw-13766	796	126	air.238	air.238	NOUN
taxlaw-13766	796	127	but	but	CCONJ
taxlaw-13766	796	128	while	while	SCONJ
taxlaw-13766	796	129	eitc	eitc	ADJ
taxlaw-13766	796	130	audits	audits	NOUN
taxlaw-13766	796	131	likely	likely	ADV
taxlaw-13766	796	132	recapture	recapture	VERB
taxlaw-13766	796	133	some	some	DET
taxlaw-13766	796	134	amount	amount	NOUN
taxlaw-13766	796	135	of	of	ADP
taxlaw-13766	796	136	overpayments	overpayment	NOUN
taxlaw-13766	796	137	,	,	PUNCT
taxlaw-13766	796	138	they	they	PRON
taxlaw-13766	796	139	create	create	VERB
taxlaw-13766	796	140	a	a	DET
taxlaw-13766	796	141	hefty	hefty	ADJ
taxlaw-13766	796	142	procedural	procedural	ADJ
taxlaw-13766	796	143	burden	burden	NOUN
taxlaw-13766	796	144	and	and	CCONJ
taxlaw-13766	796	145	almost	almost	ADV
taxlaw-13766	796	146	certainly	certainly	ADV
taxlaw-13766	796	147	freeze	freeze	VERB
taxlaw-13766	796	148	or	or	CCONJ
taxlaw-13766	796	149	deny	deny	VERB
taxlaw-13766	796	150	refunds	refund	NOUN
taxlaw-13766	796	151	to	to	ADP
taxlaw-13766	796	152	eligible	eligible	ADJ
taxlaw-13766	796	153	taxpayers	taxpayer	NOUN
taxlaw-13766	796	154	.	.	PUNCT
taxlaw-13766	797	1	there	there	PRON
taxlaw-13766	797	2	is	be	VERB
taxlaw-13766	797	3	also	also	ADV
taxlaw-13766	797	4	a	a	DET
taxlaw-13766	797	5	racial	racial	ADJ
taxlaw-13766	797	6	justice	justice	NOUN
taxlaw-13766	797	7	element	element	NOUN
taxlaw-13766	797	8	to	to	ADP
taxlaw-13766	797	9	this	this	DET
taxlaw-13766	797	10	irs	irs	PROPN
taxlaw-13766	797	11	practice	practice	NOUN
taxlaw-13766	797	12	.	.	PUNCT
taxlaw-13766	798	1	in	in	ADP
taxlaw-13766	798	2	2023	2023	NUM
taxlaw-13766	798	3	,	,	PUNCT
taxlaw-13766	798	4	new	new	ADJ
taxlaw-13766	798	5	analysis	analysis	NOUN
taxlaw-13766	798	6	of	of	ADP
taxlaw-13766	798	7	irs	irs	PROPN
taxlaw-13766	798	8	audit	audit	NOUN
taxlaw-13766	798	9	rates	rate	NOUN
taxlaw-13766	798	10	revealed	reveal	VERB
taxlaw-13766	798	11	that	that	SCONJ
taxlaw-13766	798	12	black	black	ADJ
taxlaw-13766	798	13	taxpayers	taxpayer	NOUN
taxlaw-13766	798	14	were	be	AUX
taxlaw-13766	798	15	audited	audit	VERB
taxlaw-13766	798	16	at	at	ADP
taxlaw-13766	798	17	2.9	2.9	NUM
taxlaw-13766	798	18	to	to	ADP
taxlaw-13766	798	19	4.7	4.7	NUM
taxlaw-13766	798	20	times	time	NOUN
taxlaw-13766	798	21	the	the	DET
taxlaw-13766	798	22	231	231	NUM
taxlaw-13766	798	23	i	i	PROPN
taxlaw-13766	798	24	d.	d.	PROPN
taxlaw-13766	798	25	at	at	ADP
taxlaw-13766	798	26	91	91	NUM
taxlaw-13766	798	27	.	.	PUNCT
taxlaw-13766	798	28	232	232	NUM
taxlaw-13766	799	1	i	i	PRON
taxlaw-13766	799	2	d.	d.	PROPN
taxlaw-13766	799	3	at	at	ADP
taxlaw-13766	799	4	92	92	NUM
taxlaw-13766	799	5	.	.	PUNCT
taxlaw-13766	799	6	233	233	NUM
taxlaw-13766	799	7	jacob	jacob	PROPN
taxlaw-13766	799	8	goldin	goldin	PROPN
taxlaw-13766	799	9	&	&	CCONJ
taxlaw-13766	799	10	ariel	ariel	PROPN
taxlaw-13766	799	11	jurow	jurow	PROPN
taxlaw-13766	799	12	kleiman	kleiman	PROPN
taxlaw-13766	799	13	,	,	PUNCT
taxlaw-13766	799	14	whose	whose	DET
taxlaw-13766	799	15	child	child	NOUN
taxlaw-13766	799	16	is	be	AUX
taxlaw-13766	799	17	this	this	PRON
taxlaw-13766	799	18	?	?	PUNCT
taxlaw-13766	800	1	improving	improve	VERB
taxlaw-13766	800	2	child	child	NOUN
taxlaw-13766	800	3	-	-	PUNCT
taxlaw-13766	800	4	claiming	claim	VERB
taxlaw-13766	800	5	rules	rule	NOUN
taxlaw-13766	800	6	in	in	ADP
taxlaw-13766	800	7	safety	safety	NOUN
taxlaw-13766	800	8	-	-	PUNCT
taxlaw-13766	800	9	net	net	NOUN
taxlaw-13766	800	10	programs	program	NOUN
taxlaw-13766	800	11	,	,	PUNCT
taxlaw-13766	800	12	131	131	NUM
taxlaw-13766	800	13	yale	yale	PROPN
taxlaw-13766	800	14	l.	l.	PROPN
taxlaw-13766	800	15	j.	j.	PROPN
taxlaw-13766	800	16	1719	1719	PROPN
taxlaw-13766	800	17	,	,	PUNCT
taxlaw-13766	800	18	1724	1724	NUM
taxlaw-13766	800	19	(	(	PUNCT
taxlaw-13766	800	20	2022	2022	NUM
taxlaw-13766	800	21	)	)	PUNCT
taxlaw-13766	800	22	.	.	PUNCT
taxlaw-13766	801	1	234	234	NUM
taxlaw-13766	802	1	i	i	PRON
taxlaw-13766	802	2	d.	d.	NOUN
taxlaw-13766	802	3	at	at	ADP
taxlaw-13766	802	4	1726	1726	NUM
taxlaw-13766	802	5	.	.	PUNCT
taxlaw-13766	803	1	235	235	NUM
taxlaw-13766	803	2	see	see	VERB
taxlaw-13766	803	3	jonathan	jonathan	PROPN
taxlaw-13766	803	4	p.	p.	PROPN
taxlaw-13766	803	5	schneller	schneller	PROPN
taxlaw-13766	803	6	et	et	PROPN
taxlaw-13766	803	7	al	al	PROPN
taxlaw-13766	803	8	.	.	PROPN
taxlaw-13766	803	9	,	,	PUNCT
taxlaw-13766	803	10	the	the	DET
taxlaw-13766	803	11	earned	earn	VERB
taxlaw-13766	803	12	income	income	NOUN
taxlaw-13766	803	13	tax	tax	NOUN
taxlaw-13766	803	14	credit	credit	NOUN
taxlaw-13766	803	15	,	,	PUNCT
taxlaw-13766	803	16	low	low	ADJ
taxlaw-13766	803	17	-	-	PUNCT
taxlaw-13766	803	18	income	income	NOUN
taxlaw-13766	803	19	workers	worker	NOUN
taxlaw-13766	803	20	,	,	PUNCT
taxlaw-13766	803	21	and	and	CCONJ
taxlaw-13766	803	22	the	the	DET
taxlaw-13766	803	23	legal	legal	ADJ
taxlaw-13766	803	24	aid	aid	NOUN
taxlaw-13766	803	25	community	community	NOUN
taxlaw-13766	803	26	,	,	PUNCT
taxlaw-13766	803	27	3	3	NUM
taxlaw-13766	803	28	colum	colum	NOUN
taxlaw-13766	803	29	.	.	PUNCT
taxlaw-13766	804	1	j.	j.	PROPN
taxlaw-13766	804	2	tax	tax	PROPN
taxlaw-13766	804	3	l.	l.	PROPN
taxlaw-13766	804	4	176	176	NUM
taxlaw-13766	804	5	,	,	PUNCT
taxlaw-13766	804	6	187	187	NUM
taxlaw-13766	804	7	(	(	PUNCT
taxlaw-13766	804	8	2012	2012	NUM
taxlaw-13766	804	9	)	)	PUNCT
taxlaw-13766	804	10	.	.	PUNCT
taxlaw-13766	805	1	236	236	NUM
taxlaw-13766	806	1	i	i	PRON
taxlaw-13766	806	2	d.	d.	PROPN
taxlaw-13766	806	3	at	at	ADP
taxlaw-13766	806	4	186	186	NUM
taxlaw-13766	806	5	.	.	PUNCT
taxlaw-13766	806	6	237	237	NUM
taxlaw-13766	806	7	margot	margot	PROPN
taxlaw-13766	806	8	l.	l.	PROPN
taxlaw-13766	806	9	crandall	crandall	PROPN
taxlaw-13766	806	10	-	-	PUNCT
taxlaw-13766	806	11	hollick	hollick	PROPN
taxlaw-13766	806	12	,	,	PUNCT
taxlaw-13766	806	13	cong	cong	NOUN
taxlaw-13766	806	14	.	.	PUNCT
taxlaw-13766	807	1	rsch	rsch	PROPN
taxlaw-13766	807	2	.	.	PUNCT
taxlaw-13766	808	1	serv	serv	PROPN
taxlaw-13766	808	2	.	.	PROPN
taxlaw-13766	808	3	,	,	PUNCT
taxlaw-13766	808	4	in11952	in11952	PROPN
taxlaw-13766	808	5	,	,	PUNCT
taxlaw-13766	808	6	audits	audits	NOUN
taxlaw-13766	808	7	of	of	ADP
taxlaw-13766	808	8	eitc	eitc	ADJ
taxlaw-13766	808	9	returns	return	NOUN
taxlaw-13766	808	10	:	:	PUNCT
taxlaw-13766	808	11	by	by	ADP
taxlaw-13766	808	12	the	the	DET
taxlaw-13766	808	13	numbers	number	NOUN
taxlaw-13766	808	14	3	3	NUM
taxlaw-13766	808	15	(	(	PUNCT
taxlaw-13766	808	16	2022	2022	NUM
taxlaw-13766	808	17	)	)	PUNCT
taxlaw-13766	808	18	.	.	PUNCT
taxlaw-13766	809	1	238	238	NUM
taxlaw-13766	809	2	see	see	NOUN
taxlaw-13766	809	3	,	,	PUNCT
taxlaw-13766	809	4	e.g.	e.g.	ADV
taxlaw-13766	809	5	,	,	PUNCT
taxlaw-13766	809	6	leslie	leslie	PROPN
taxlaw-13766	809	7	book	book	NOUN
taxlaw-13766	809	8	,	,	PUNCT
taxlaw-13766	809	9	refund	refund	VERB
taxlaw-13766	809	10	anticipation	anticipation	NOUN
taxlaw-13766	809	11	loans	loan	NOUN
taxlaw-13766	809	12	and	and	CCONJ
taxlaw-13766	809	13	the	the	DET
taxlaw-13766	809	14	tax	tax	NOUN
taxlaw-13766	809	15	gap	gap	NOUN
taxlaw-13766	809	16	,	,	PUNCT
taxlaw-13766	809	17	20	20	NUM
taxlaw-13766	809	18	stan	stan	NOUN
taxlaw-13766	809	19	.	.	PUNCT
taxlaw-13766	810	1	l.	l.	PROPN
taxlaw-13766	810	2	&	&	CCONJ
taxlaw-13766	810	3	pol'y	pol'y	PROPN
taxlaw-13766	810	4	rev	rev	VERB
taxlaw-13766	810	5	.	.	PROPN
taxlaw-13766	810	6	85	85	NUM
taxlaw-13766	810	7	,	,	PUNCT
taxlaw-13766	810	8	93	93	NUM
taxlaw-13766	810	9	-	-	SYM
taxlaw-13766	810	10	94	94	NUM
taxlaw-13766	810	11	(	(	PUNCT
taxlaw-13766	810	12	2009	2009	NUM
taxlaw-13766	810	13	)	)	PUNCT
taxlaw-13766	810	14	(	(	PUNCT
taxlaw-13766	810	15	noting	note	VERB
taxlaw-13766	810	16	that	that	SCONJ
taxlaw-13766	810	17	eitc	eitc	NOUN
taxlaw-13766	810	18	error	error	NOUN
taxlaw-13766	810	19	rates	rate	NOUN
taxlaw-13766	810	20	between	between	ADP
taxlaw-13766	810	21	25–35	25–35	NUM
taxlaw-13766	810	22	%	%	NOUN
taxlaw-13766	810	23	place	place	NOUN
taxlaw-13766	810	24	it	it	PRON
taxlaw-13766	810	25	above	above	ADP
taxlaw-13766	810	26	error	error	NOUN
taxlaw-13766	810	27	in	in	ADP
taxlaw-13766	810	28	other	other	ADJ
taxlaw-13766	810	29	parts	part	NOUN
taxlaw-13766	810	30	of	of	ADP
taxlaw-13766	810	31	the	the	DET
taxlaw-13766	810	32	tax	tax	NOUN
taxlaw-13766	810	33	system	system	NOUN
taxlaw-13766	810	34	and	and	CCONJ
taxlaw-13766	810	35	well	well	ADV
taxlaw-13766	810	36	above	above	ADP
taxlaw-13766	810	37	error	error	NOUN
taxlaw-13766	810	38	in	in	ADP
taxlaw-13766	810	39	other	other	ADJ
taxlaw-13766	810	40	benefits	benefit	NOUN
taxlaw-13766	810	41	programs	program	NOUN
taxlaw-13766	810	42	)	)	PUNCT
taxlaw-13766	810	43	.	.	PUNCT
taxlaw-13766	811	1	2025	2025	NUM
taxlaw-13766	811	2	]	]	PUNCT
taxlaw-13766	811	3	the	the	DET
taxlaw-13766	811	4	tax	tax	NOUN
taxlaw-13766	811	5	redistribution	redistribution	NOUN
taxlaw-13766	811	6	gap	gap	NOUN
taxlaw-13766	811	7	121	121	NUM
taxlaw-13766	811	8	rate	rate	NOUN
taxlaw-13766	811	9	of	of	ADP
taxlaw-13766	811	10	non	non	ADJ
taxlaw-13766	811	11	-	-	ADJ
taxlaw-13766	811	12	black	black	ADJ
taxlaw-13766	811	13	taxpayers	taxpayer	NOUN
taxlaw-13766	811	14	and	and	CCONJ
taxlaw-13766	811	15	that	that	SCONJ
taxlaw-13766	811	16	78	78	NUM
taxlaw-13766	811	17	%	%	NOUN
taxlaw-13766	811	18	of	of	ADP
taxlaw-13766	811	19	the	the	DET
taxlaw-13766	811	20	disparity	disparity	NOUN
taxlaw-13766	811	21	was	be	AUX
taxlaw-13766	811	22	driven	drive	VERB
taxlaw-13766	811	23	by	by	ADP
taxlaw-13766	811	24	disproportionate	disproportionate	ADJ
taxlaw-13766	811	25	audit	audit	NOUN
taxlaw-13766	811	26	rates	rate	NOUN
taxlaw-13766	811	27	of	of	ADP
taxlaw-13766	811	28	black	black	ADJ
taxlaw-13766	811	29	eitc	eitc	NOUN
taxlaw-13766	811	30	claimants.239	claimants.239	NOUN
taxlaw-13766	811	31	eitc	eitc	PROPN
taxlaw-13766	811	32	audits	audits	NOUN
taxlaw-13766	811	33	overwhelmingly	overwhelmingly	ADV
taxlaw-13766	811	34	occur	occur	VERB
taxlaw-13766	811	35	via	via	ADP
taxlaw-13766	811	36	correspondence	correspondence	NOUN
taxlaw-13766	811	37	,	,	PUNCT
taxlaw-13766	811	38	a	a	DET
taxlaw-13766	811	39	process	process	NOUN
taxlaw-13766	811	40	by	by	ADP
taxlaw-13766	811	41	which	which	PRON
taxlaw-13766	811	42	the	the	DET
taxlaw-13766	811	43	irs	irs	PROPN
taxlaw-13766	811	44	requests	request	NOUN
taxlaw-13766	811	45	and	and	CCONJ
taxlaw-13766	811	46	receives	receive	VERB
taxlaw-13766	811	47	information	information	NOUN
taxlaw-13766	811	48	by	by	ADP
taxlaw-13766	811	49	mail.240	mail.240	NOUN
taxlaw-13766	811	50	between	between	ADP
taxlaw-13766	811	51	fiscal	fiscal	ADJ
taxlaw-13766	811	52	years	year	NOUN
taxlaw-13766	811	53	2008	2008	NUM
taxlaw-13766	811	54	to	to	ADP
taxlaw-13766	811	55	2016	2016	NUM
taxlaw-13766	811	56	,	,	PUNCT
taxlaw-13766	811	57	the	the	DET
taxlaw-13766	811	58	irs	irs	PROPN
taxlaw-13766	811	59	annually	annually	ADV
taxlaw-13766	811	60	conducted	conduct	VERB
taxlaw-13766	811	61	400,000	400,000	NUM
taxlaw-13766	811	62	to	to	PART
taxlaw-13766	811	63	500,000	500,000	NUM
taxlaw-13766	811	64	correspondence	correspondence	NOUN
taxlaw-13766	811	65	audits	audits	NOUN
taxlaw-13766	811	66	of	of	ADP
taxlaw-13766	811	67	returns	return	NOUN
taxlaw-13766	811	68	claiming	claim	VERB
taxlaw-13766	811	69	the	the	DET
taxlaw-13766	811	70	eitc	eitc	NOUN
taxlaw-13766	811	71	,	,	PUNCT
taxlaw-13766	811	72	compared	compare	VERB
taxlaw-13766	811	73	to	to	ADP
taxlaw-13766	811	74	between	between	ADP
taxlaw-13766	811	75	30,000	30,000	NUM
taxlaw-13766	811	76	and	and	CCONJ
taxlaw-13766	811	77	50,000	50,000	NUM
taxlaw-13766	811	78	field	field	NOUN
taxlaw-13766	811	79	audits.241	audits.241	NOUN
taxlaw-13766	811	80	by	by	ADP
taxlaw-13766	811	81	fiscal	fiscal	ADJ
taxlaw-13766	811	82	year	year	NOUN
taxlaw-13766	811	83	2021	2021	NUM
taxlaw-13766	811	84	,	,	PUNCT
taxlaw-13766	811	85	the	the	DET
taxlaw-13766	811	86	proportion	proportion	NOUN
taxlaw-13766	811	87	of	of	ADP
taxlaw-13766	811	88	correspondence	correspondence	NOUN
taxlaw-13766	811	89	audits	audit	NOUN
taxlaw-13766	811	90	increased	increase	VERB
taxlaw-13766	811	91	even	even	ADV
taxlaw-13766	811	92	further	far	ADV
taxlaw-13766	811	93	:	:	PUNCT
taxlaw-13766	811	94	99.8	99.8	NUM
taxlaw-13766	811	95	%	%	NOUN
taxlaw-13766	811	96	of	of	ADP
taxlaw-13766	811	97	eitc	eitc	NOUN
taxlaw-13766	811	98	audits	audits	NOUN
taxlaw-13766	811	99	closed	close	VERB
taxlaw-13766	811	100	were	be	AUX
taxlaw-13766	811	101	correspondence	correspondence	NOUN
taxlaw-13766	811	102	audits	audits	NOUN
taxlaw-13766	811	103	,	,	PUNCT
taxlaw-13766	811	104	compared	compare	VERB
taxlaw-13766	811	105	to	to	ADP
taxlaw-13766	811	106	74	74	NUM
taxlaw-13766	811	107	%	%	NOUN
taxlaw-13766	811	108	of	of	ADP
taxlaw-13766	811	109	noneitc	noneitc	PROPN
taxlaw-13766	811	110	audits.242	audits.242	PROPN
taxlaw-13766	811	111	the	the	DET
taxlaw-13766	811	112	correspondence	correspondence	NOUN
taxlaw-13766	811	113	audit	audit	NOUN
taxlaw-13766	811	114	process	process	NOUN
taxlaw-13766	811	115	is	be	AUX
taxlaw-13766	811	116	difficult	difficult	ADJ
taxlaw-13766	811	117	for	for	SCONJ
taxlaw-13766	811	118	eitc	eitc	PROPN
taxlaw-13766	811	119	claimants	claimant	NOUN
taxlaw-13766	811	120	to	to	PART
taxlaw-13766	811	121	navigate	navigate	VERB
taxlaw-13766	811	122	.	.	PUNCT
taxlaw-13766	812	1	as	as	SCONJ
taxlaw-13766	812	2	schneller	schneller	NOUN
taxlaw-13766	812	3	et	et	PROPN
taxlaw-13766	812	4	al	al	PROPN
taxlaw-13766	812	5	.	.	PROPN
taxlaw-13766	812	6	note	note	PROPN
taxlaw-13766	812	7	,	,	PUNCT
taxlaw-13766	812	8	eitc	eitc	PROPN
taxlaw-13766	812	9	claimants	claimant	NOUN
taxlaw-13766	812	10	are	be	AUX
taxlaw-13766	812	11	disproportionately	disproportionately	ADV
taxlaw-13766	812	12	transient	transient	ADJ
taxlaw-13766	812	13	or	or	CCONJ
taxlaw-13766	812	14	homeless	homeless	ADJ
taxlaw-13766	812	15	,	,	PUNCT
taxlaw-13766	812	16	making	make	VERB
taxlaw-13766	812	17	communication	communication	NOUN
taxlaw-13766	812	18	by	by	ADP
taxlaw-13766	812	19	mail	mail	NOUN
taxlaw-13766	812	20	challenging	challenge	VERB
taxlaw-13766	812	21	if	if	SCONJ
taxlaw-13766	812	22	not	not	PART
taxlaw-13766	812	23	impossible.243	impossible.243	VERB
taxlaw-13766	812	24	further	far	ADV
taxlaw-13766	812	25	,	,	PUNCT
taxlaw-13766	812	26	eitc	eitc	PROPN
taxlaw-13766	812	27	claimants	claimant	NOUN
taxlaw-13766	812	28	have	have	VERB
taxlaw-13766	812	29	lower	low	ADJ
taxlaw-13766	812	30	literacy	literacy	NOUN
taxlaw-13766	812	31	rates	rate	NOUN
taxlaw-13766	812	32	and	and	CCONJ
taxlaw-13766	812	33	more	more	ADJ
taxlaw-13766	812	34	fear	fear	NOUN
taxlaw-13766	812	35	of	of	ADP
taxlaw-13766	812	36	the	the	DET
taxlaw-13766	812	37	government	government	NOUN
taxlaw-13766	812	38	,	,	PUNCT
taxlaw-13766	812	39	distrust	distrust	NOUN
taxlaw-13766	812	40	in	in	ADP
taxlaw-13766	812	41	or	or	CCONJ
taxlaw-13766	812	42	lack	lack	NOUN
taxlaw-13766	812	43	of	of	ADP
taxlaw-13766	812	44	access	access	NOUN
taxlaw-13766	812	45	to	to	ADP
taxlaw-13766	812	46	financial	financial	ADJ
taxlaw-13766	812	47	institutions	institution	NOUN
taxlaw-13766	812	48	required	require	VERB
taxlaw-13766	812	49	to	to	PART
taxlaw-13766	812	50	prove	prove	VERB
taxlaw-13766	812	51	credit	credit	NOUN
taxlaw-13766	812	52	eligibility	eligibility	NOUN
taxlaw-13766	812	53	,	,	PUNCT
taxlaw-13766	812	54	and	and	CCONJ
taxlaw-13766	812	55	language	language	NOUN
taxlaw-13766	812	56	barriers.244	barriers.244	NOUN
taxlaw-13766	812	57	these	these	DET
taxlaw-13766	812	58	hurdles	hurdle	NOUN
taxlaw-13766	812	59	mean	mean	VERB
taxlaw-13766	812	60	that	that	SCONJ
taxlaw-13766	812	61	even	even	ADV
taxlaw-13766	812	62	when	when	SCONJ
taxlaw-13766	812	63	a	a	DET
taxlaw-13766	812	64	taxpayer	taxpayer	NOUN
taxlaw-13766	812	65	successfully	successfully	ADV
taxlaw-13766	812	66	receives	receive	VERB
taxlaw-13766	812	67	a	a	DET
taxlaw-13766	812	68	correspondence	correspondence	NOUN
taxlaw-13766	812	69	audit	audit	NOUN
taxlaw-13766	812	70	,	,	PUNCT
taxlaw-13766	812	71	they	they	PRON
taxlaw-13766	812	72	often	often	ADV
taxlaw-13766	812	73	can	can	AUX
taxlaw-13766	812	74	not	not	PART
taxlaw-13766	812	75	effectively	effectively	ADV
taxlaw-13766	812	76	engage	engage	VERB
taxlaw-13766	812	77	with	with	ADP
taxlaw-13766	812	78	it	it	PRON
taxlaw-13766	812	79	.	.	PUNCT
taxlaw-13766	813	1	a	a	DET
taxlaw-13766	813	2	2007	2007	NUM
taxlaw-13766	813	3	taxpayer	taxpayer	NOUN
taxlaw-13766	813	4	advocate	advocate	NOUN
taxlaw-13766	813	5	service	service	NOUN
taxlaw-13766	813	6	study	study	NOUN
taxlaw-13766	813	7	found	find	VERB
taxlaw-13766	813	8	that	that	SCONJ
taxlaw-13766	813	9	more	more	ADJ
taxlaw-13766	813	10	than	than	ADP
taxlaw-13766	813	11	one	one	NUM
taxlaw-13766	813	12	in	in	ADP
taxlaw-13766	813	13	four	four	NUM
taxlaw-13766	813	14	auditees	auditee	NOUN
taxlaw-13766	813	15	did	do	AUX
taxlaw-13766	813	16	not	not	PART
taxlaw-13766	813	17	understand	understand	VERB
taxlaw-13766	813	18	from	from	ADP
taxlaw-13766	813	19	the	the	DET
taxlaw-13766	813	20	notice	notice	NOUN
taxlaw-13766	813	21	that	that	SCONJ
taxlaw-13766	813	22	they	they	PRON
taxlaw-13766	813	23	were	be	AUX
taxlaw-13766	813	24	under	under	ADP
taxlaw-13766	813	25	audit	audit	NOUN
taxlaw-13766	813	26	,	,	PUNCT
taxlaw-13766	813	27	and	and	CCONJ
taxlaw-13766	813	28	approximately	approximately	ADV
taxlaw-13766	813	29	half	half	NOUN
taxlaw-13766	813	30	did	do	AUX
taxlaw-13766	813	31	not	not	PART
taxlaw-13766	813	32	understand	understand	VERB
taxlaw-13766	813	33	what	what	PRON
taxlaw-13766	813	34	they	they	PRON
taxlaw-13766	813	35	were	be	AUX
taxlaw-13766	813	36	required	require	VERB
taxlaw-13766	813	37	to	to	PART
taxlaw-13766	813	38	do	do	VERB
taxlaw-13766	813	39	in	in	ADP
taxlaw-13766	813	40	response.245	response.245	VERB
taxlaw-13766	813	41	even	even	ADV
taxlaw-13766	813	42	taxpayers	taxpayer	NOUN
taxlaw-13766	813	43	who	who	PRON
taxlaw-13766	813	44	engaged	engage	VERB
taxlaw-13766	813	45	with	with	ADP
taxlaw-13766	813	46	the	the	DET
taxlaw-13766	813	47	process	process	NOUN
taxlaw-13766	813	48	faced	face	VERB
taxlaw-13766	813	49	challenges	challenge	NOUN
taxlaw-13766	813	50	:	:	PUNCT
taxlaw-13766	813	51	another	another	DET
taxlaw-13766	813	52	national	national	ADJ
taxlaw-13766	813	53	taxpayer	taxpayer	PROPN
taxlaw-13766	813	54	advocate	advocate	PROPN
taxlaw-13766	813	55	study	study	NOUN
taxlaw-13766	813	56	found	find	VERB
taxlaw-13766	813	57	that	that	SCONJ
taxlaw-13766	813	58	“	"	PUNCT
taxlaw-13766	813	59	more	more	ADJ
taxlaw-13766	813	60	than	than	ADP
taxlaw-13766	813	61	half	half	NOUN
taxlaw-13766	813	62	of	of	ADP
taxlaw-13766	813	63	audited	audit	VERB
taxlaw-13766	813	64	eitc	eitc	PROPN
taxlaw-13766	813	65	claimants	claimant	NOUN
taxlaw-13766	813	66	reported	report	VERB
taxlaw-13766	813	67	difficulties	difficulty	NOUN
taxlaw-13766	813	68	in	in	ADP
taxlaw-13766	813	69	obtaining	obtain	VERB
taxlaw-13766	813	70	the	the	DET
taxlaw-13766	813	71	requested	request	VERB
taxlaw-13766	813	72	documents	document	NOUN
taxlaw-13766	813	73	,	,	PUNCT
taxlaw-13766	813	74	and	and	CCONJ
taxlaw-13766	813	75	nearly	nearly	ADV
taxlaw-13766	813	76	half	half	NOUN
taxlaw-13766	813	77	of	of	ADP
taxlaw-13766	813	78	the	the	DET
taxlaw-13766	813	79	same	same	ADJ
taxlaw-13766	813	80	group	group	NOUN
taxlaw-13766	813	81	did	do	AUX
taxlaw-13766	813	82	not	not	PART
taxlaw-13766	813	83	understand	understand	VERB
taxlaw-13766	813	84	why	why	SCONJ
taxlaw-13766	813	85	the	the	DET
taxlaw-13766	813	86	documents	document	NOUN
taxlaw-13766	813	87	were	be	AUX
taxlaw-13766	813	88	requested	request	VERB
taxlaw-13766	813	89	in	in	ADP
taxlaw-13766	813	90	the	the	DET
taxlaw-13766	813	91	first	first	ADJ
taxlaw-13766	813	92	place	place	NOUN
taxlaw-13766	813	93	.	.	PUNCT
taxlaw-13766	814	1	”246	”246	PUNCT
taxlaw-13766	814	2	unsurprisingly	unsurprisingly	ADV
taxlaw-13766	814	3	,	,	PUNCT
taxlaw-13766	814	4	logistical	logistical	ADJ
taxlaw-13766	814	5	and	and	CCONJ
taxlaw-13766	814	6	comprehension	comprehension	NOUN
taxlaw-13766	814	7	barriers	barrier	NOUN
taxlaw-13766	814	8	translate	translate	VERB
taxlaw-13766	814	9	into	into	ADP
taxlaw-13766	814	10	low	low	ADJ
taxlaw-13766	814	11	success	success	NOUN
taxlaw-13766	814	12	rates	rate	NOUN
taxlaw-13766	814	13	.	.	PUNCT
taxlaw-13766	815	1	less	less	ADJ
taxlaw-13766	815	2	than	than	ADP
taxlaw-13766	815	3	one	one	NUM
taxlaw-13766	815	4	-	-	PUNCT
taxlaw-13766	815	5	third	third	NOUN
taxlaw-13766	815	6	of	of	ADP
taxlaw-13766	815	7	eitc	eitc	ADJ
taxlaw-13766	815	8	audits	audits	NOUN
taxlaw-13766	815	9	in	in	ADP
taxlaw-13766	815	10	fiscal	fiscal	ADJ
taxlaw-13766	815	11	year	year	NOUN
taxlaw-13766	815	12	2018	2018	NUM
taxlaw-13766	815	13	reached	reach	VERB
taxlaw-13766	815	14	completion.247	completion.247	NUM
taxlaw-13766	815	15	43	43	NUM
taxlaw-13766	815	16	%	%	NOUN
taxlaw-13766	815	17	of	of	ADP
taxlaw-13766	815	18	audited	audit	VERB
taxlaw-13766	815	19	taxpayers	taxpayer	NOUN
taxlaw-13766	815	20	did	do	AUX
taxlaw-13766	815	21	not	not	PART
taxlaw-13766	815	22	respond	respond	VERB
taxlaw-13766	815	23	at	at	ADV
taxlaw-13766	815	24	all	all	ADV
taxlaw-13766	815	25	to	to	ADP
taxlaw-13766	815	26	the	the	DET
taxlaw-13766	815	27	initial	initial	ADJ
taxlaw-13766	815	28	audit	audit	NOUN
taxlaw-13766	815	29	notice	notice	NOUN
taxlaw-13766	815	30	,	,	PUNCT
taxlaw-13766	815	31	and	and	CCONJ
taxlaw-13766	815	32	another	another	DET
taxlaw-13766	815	33	26	26	NUM
taxlaw-13766	815	34	%	%	NOUN
taxlaw-13766	815	35	responded	respond	VERB
taxlaw-13766	815	36	but	but	CCONJ
taxlaw-13766	815	37	did	do	AUX
taxlaw-13766	815	38	not	not	PART
taxlaw-13766	815	39	complete	complete	VERB
taxlaw-13766	815	40	the	the	DET
taxlaw-13766	815	41	audit	audit	NOUN
taxlaw-13766	815	42	process.248	process.248	VERB
taxlaw-13766	815	43	these	these	DET
taxlaw-13766	815	44	low	low	ADJ
taxlaw-13766	815	45	rates	rate	NOUN
taxlaw-13766	815	46	are	be	AUX
taxlaw-13766	815	47	not	not	PART
taxlaw-13766	815	48	new	new	ADJ
taxlaw-13766	815	49	:	:	PUNCT
taxlaw-13766	815	50	in	in	ADP
taxlaw-13766	815	51	2010	2010	NUM
taxlaw-13766	815	52	,	,	PUNCT
taxlaw-13766	815	53	only	only	ADV
taxlaw-13766	815	54	30	30	NUM
taxlaw-13766	815	55	%	%	NOUN
taxlaw-13766	815	56	of	of	ADP
taxlaw-13766	815	57	eitc	eitc	NOUN
taxlaw-13766	815	58	claimants	claimant	NOUN
taxlaw-13766	815	59	who	who	PRON
taxlaw-13766	815	60	received	receive	VERB
taxlaw-13766	815	61	a	a	DET
taxlaw-13766	815	62	correspondence	correspondence	NOUN
taxlaw-13766	815	63	audit	audit	NOUN
taxlaw-13766	815	64	responded.249	responded.249	NOUN
taxlaw-13766	815	65	239	239	NUM
taxlaw-13766	815	66	hadi	hadi	PROPN
taxlaw-13766	815	67	elzayn	elzayn	PROPN
taxlaw-13766	815	68	et	et	PROPN
taxlaw-13766	815	69	al	al	PROPN
taxlaw-13766	815	70	.	.	PROPN
taxlaw-13766	815	71	,	,	PUNCT
taxlaw-13766	815	72	stanford	stanford	PROPN
taxlaw-13766	815	73	institute	institute	PROPN
taxlaw-13766	815	74	for	for	ADP
taxlaw-13766	815	75	economic	economic	ADJ
taxlaw-13766	815	76	policy	policy	NOUN
taxlaw-13766	815	77	research	research	NOUN
taxlaw-13766	815	78	,	,	PUNCT
taxlaw-13766	815	79	measuring	measure	VERB
taxlaw-13766	815	80	and	and	CCONJ
taxlaw-13766	815	81	mitigating	mitigate	VERB
taxlaw-13766	815	82	racial	racial	ADJ
taxlaw-13766	815	83	disparities	disparity	NOUN
taxlaw-13766	815	84	in	in	ADP
taxlaw-13766	815	85	tax	tax	NOUN
taxlaw-13766	815	86	audits	audits	NOUN
taxlaw-13766	815	87	3	3	NUM
taxlaw-13766	815	88	-	-	SYM
taxlaw-13766	815	89	4	4	NUM
taxlaw-13766	815	90	(	(	PUNCT
taxlaw-13766	815	91	2023	2023	NUM
taxlaw-13766	815	92	)	)	PUNCT
taxlaw-13766	815	93	.	.	PUNCT
taxlaw-13766	816	1	240	240	NUM
taxlaw-13766	816	2	schneller	schneller	NOUN
taxlaw-13766	816	3	et	et	NOUN
taxlaw-13766	816	4	al	al	PROPN
taxlaw-13766	816	5	.	.	PROPN
taxlaw-13766	816	6	,	,	PUNCT
taxlaw-13766	816	7	supra	supra	PROPN
taxlaw-13766	816	8	note	note	NOUN
taxlaw-13766	816	9	235	235	NUM
taxlaw-13766	816	10	at	at	ADP
taxlaw-13766	816	11	188	188	NUM
taxlaw-13766	816	12	.	.	PUNCT
taxlaw-13766	817	1	241	241	NUM
taxlaw-13766	817	2	kathleen	kathleen	PROPN
taxlaw-13766	817	3	bryant	bryant	PROPN
taxlaw-13766	817	4	et	et	PROPN
taxlaw-13766	817	5	al	al	PROPN
taxlaw-13766	817	6	.	.	PROPN
taxlaw-13766	817	7	,	,	PUNCT
taxlaw-13766	817	8	tax	tax	PROPN
taxlaw-13766	817	9	l.	l.	PROPN
taxlaw-13766	817	10	ctr	ctr	PROPN
taxlaw-13766	817	11	.	.	PUNCT
taxlaw-13766	818	1	at	at	ADP
taxlaw-13766	818	2	nyu	nyu	PROPN
taxlaw-13766	818	3	l.	l.	PROPN
taxlaw-13766	818	4	&	&	CCONJ
taxlaw-13766	818	5	ctr	ctr	PROPN
taxlaw-13766	818	6	.	.	PROPN
taxlaw-13766	819	1	for	for	ADP
taxlaw-13766	819	2	taxpayer	taxpayer	NOUN
taxlaw-13766	819	3	rts	rt	NOUN
taxlaw-13766	819	4	.	.	PUNCT
taxlaw-13766	819	5	,	,	PUNCT
taxlaw-13766	819	6	exclusionary	exclusionary	ADJ
taxlaw-13766	819	7	effects	effect	NOUN
taxlaw-13766	819	8	of	of	ADP
taxlaw-13766	819	9	the	the	DET
taxlaw-13766	819	10	irs	irs	PROPN
taxlaw-13766	819	11	correspondence	correspondence	NOUN
taxlaw-13766	819	12	audit	audit	NOUN
taxlaw-13766	819	13	process	process	NOUN
taxlaw-13766	819	14	warrant	warrant	VERB
taxlaw-13766	819	15	further	further	ADJ
taxlaw-13766	819	16	study	study	NOUN
taxlaw-13766	819	17	1	1	NUM
taxlaw-13766	819	18	(	(	PUNCT
taxlaw-13766	819	19	2022	2022	NUM
taxlaw-13766	819	20	)	)	PUNCT
taxlaw-13766	819	21	.	.	PUNCT
taxlaw-13766	820	1	242	242	NUM
taxlaw-13766	820	2	crandall	crandall	NOUN
taxlaw-13766	820	3	-	-	PUNCT
taxlaw-13766	820	4	hollick	hollick	PROPN
taxlaw-13766	820	5	,	,	PUNCT
taxlaw-13766	820	6	supra	supra	PROPN
taxlaw-13766	820	7	note	note	PROPN
taxlaw-13766	820	8	237	237	NUM
taxlaw-13766	820	9	,	,	PUNCT
taxlaw-13766	820	10	at	at	ADP
taxlaw-13766	820	11	4	4	NUM
taxlaw-13766	820	12	.	.	X
taxlaw-13766	820	13	243	243	NUM
taxlaw-13766	820	14	schneller	schneller	NOUN
taxlaw-13766	820	15	et	et	NOUN
taxlaw-13766	820	16	al	al	PROPN
taxlaw-13766	820	17	.	.	PROPN
taxlaw-13766	820	18	,	,	PUNCT
taxlaw-13766	820	19	supra	supra	PROPN
taxlaw-13766	820	20	note	note	PROPN
taxlaw-13766	820	21	235	235	NUM
taxlaw-13766	820	22	,	,	PUNCT
taxlaw-13766	820	23	at	at	ADP
taxlaw-13766	820	24	188	188	NUM
taxlaw-13766	820	25	.	.	PUNCT
taxlaw-13766	821	1	244	244	NUM
taxlaw-13766	821	2	leslie	leslie	PROPN
taxlaw-13766	821	3	book	book	NOUN
taxlaw-13766	821	4	,	,	PUNCT
taxlaw-13766	821	5	the	the	DET
taxlaw-13766	821	6	irs	irs	PROPN
taxlaw-13766	821	7	’s	’s	PART
taxlaw-13766	821	8	eitc	eitc	PROPN
taxlaw-13766	821	9	compliance	compliance	NOUN
taxlaw-13766	821	10	regime	regime	NOUN
taxlaw-13766	821	11	:	:	PUNCT
taxlaw-13766	821	12	taxpayers	taxpayer	NOUN
taxlaw-13766	821	13	caught	catch	VERB
taxlaw-13766	821	14	in	in	ADP
taxlaw-13766	821	15	the	the	DET
taxlaw-13766	821	16	net	net	NOUN
taxlaw-13766	821	17	,	,	PUNCT
taxlaw-13766	821	18	81	81	NUM
taxlaw-13766	821	19	or	or	CCONJ
taxlaw-13766	821	20	.	.	PUNCT
taxlaw-13766	822	1	l.	l.	PROPN
taxlaw-13766	822	2	rev	rev	PROPN
taxlaw-13766	822	3	.	.	PROPN
taxlaw-13766	822	4	351	351	NUM
taxlaw-13766	822	5	,	,	PUNCT
taxlaw-13766	822	6	393	393	NUM
taxlaw-13766	822	7	-	-	SYM
taxlaw-13766	822	8	405	405	NUM
taxlaw-13766	822	9	(	(	PUNCT
taxlaw-13766	822	10	2002	2002	NUM
taxlaw-13766	822	11	)	)	PUNCT
taxlaw-13766	822	12	.	.	PUNCT
taxlaw-13766	823	1	245	245	NUM
taxlaw-13766	823	2	bryant	bryant	PROPN
taxlaw-13766	823	3	et	et	PROPN
taxlaw-13766	823	4	al	al	PROPN
taxlaw-13766	823	5	.	.	PROPN
taxlaw-13766	823	6	,	,	PUNCT
taxlaw-13766	823	7	supra	supra	PROPN
taxlaw-13766	823	8	note	note	PROPN
taxlaw-13766	823	9	241	241	NUM
taxlaw-13766	823	10	,	,	PUNCT
taxlaw-13766	823	11	at	at	ADP
taxlaw-13766	823	12	1	1	NUM
taxlaw-13766	823	13	(	(	PUNCT
taxlaw-13766	823	14	quoting	quote	VERB
taxlaw-13766	823	15	1	1	NUM
taxlaw-13766	823	16	taxpayer	taxpayer	NOUN
taxlaw-13766	823	17	advocate	advocate	NOUN
taxlaw-13766	823	18	service	service	NOUN
taxlaw-13766	823	19	,	,	PUNCT
taxlaw-13766	823	20	2018	2018	NUM
taxlaw-13766	823	21	annual	annual	ADJ
taxlaw-13766	823	22	report	report	NOUN
taxlaw-13766	823	23	to	to	ADP
taxlaw-13766	823	24	congress	congress	PROPN
taxlaw-13766	823	25	137	137	NUM
taxlaw-13766	823	26	(	(	PUNCT
taxlaw-13766	823	27	2018	2018	NUM
taxlaw-13766	823	28	)	)	PUNCT
taxlaw-13766	823	29	)	)	PUNCT
taxlaw-13766	823	30	.	.	PUNCT
taxlaw-13766	824	1	246	246	NUM
taxlaw-13766	824	2	schneller	schneller	NOUN
taxlaw-13766	824	3	et	et	NOUN
taxlaw-13766	824	4	al	al	PROPN
taxlaw-13766	824	5	.	.	PROPN
taxlaw-13766	824	6	,	,	PUNCT
taxlaw-13766	824	7	supra	supra	PROPN
taxlaw-13766	824	8	note	note	PROPN
taxlaw-13766	824	9	235	235	NUM
taxlaw-13766	824	10	,	,	PUNCT
taxlaw-13766	824	11	at	at	ADP
taxlaw-13766	824	12	189	189	NUM
taxlaw-13766	824	13	(	(	PUNCT
taxlaw-13766	824	14	citing	cite	VERB
taxlaw-13766	824	15	2	2	NUM
taxlaw-13766	824	16	taxpayer	taxpayer	NOUN
taxlaw-13766	824	17	advocate	advocate	NOUN
taxlaw-13766	824	18	service	service	NOUN
taxlaw-13766	824	19	,	,	PUNCT
taxlaw-13766	824	20	2007	2007	NUM
taxlaw-13766	824	21	annual	annual	ADJ
taxlaw-13766	824	22	report	report	NOUN
taxlaw-13766	824	23	to	to	ADP
taxlaw-13766	824	24	congress	congress	PROPN
taxlaw-13766	824	25	95	95	NUM
taxlaw-13766	824	26	(	(	PUNCT
taxlaw-13766	824	27	2007	2007	NUM
taxlaw-13766	824	28	)	)	PUNCT
taxlaw-13766	824	29	)	)	PUNCT
taxlaw-13766	824	30	.	.	PUNCT
taxlaw-13766	825	1	247	247	NUM
taxlaw-13766	825	2	crandall	crandall	NOUN
taxlaw-13766	825	3	-	-	PUNCT
taxlaw-13766	825	4	hollick	hollick	PROPN
taxlaw-13766	825	5	,	,	PUNCT
taxlaw-13766	825	6	supra	supra	PROPN
taxlaw-13766	825	7	note	note	PROPN
taxlaw-13766	825	8	237	237	NUM
taxlaw-13766	825	9	,	,	PUNCT
taxlaw-13766	825	10	at	at	ADP
taxlaw-13766	825	11	5	5	NUM
taxlaw-13766	825	12	.	.	NUM
taxlaw-13766	825	13	248	248	NUM
taxlaw-13766	826	1	i	i	PRON
taxlaw-13766	826	2	d.	d.	PROPN
taxlaw-13766	826	3	249	249	NUM
taxlaw-13766	826	4	taxpayer	taxpayer	PROPN
taxlaw-13766	826	5	advocate	advocate	PROPN
taxlaw-13766	826	6	service	service	PROPN
taxlaw-13766	826	7	,	,	PUNCT
taxlaw-13766	826	8	irs	irs	PROPN
taxlaw-13766	826	9	correspondence	correspondence	NOUN
taxlaw-13766	826	10	examinations	examination	NOUN
taxlaw-13766	826	11	:	:	PUNCT
taxlaw-13766	826	12	are	be	AUX
taxlaw-13766	826	13	they	they	PRON
taxlaw-13766	826	14	really	really	ADV
taxlaw-13766	826	15	as	as	ADV
taxlaw-13766	826	16	effective	effective	ADJ
taxlaw-13766	826	17	as	as	SCONJ
taxlaw-13766	826	18	the	the	DET
taxlaw-13766	826	19	irs	irs	PROPN
taxlaw-13766	826	20	thinks	think	VERB
taxlaw-13766	826	21	?	?	PUNCT
taxlaw-13766	826	22	,	,	PUNCT
taxlaw-13766	826	23	ntablog	ntablog	PROPN
taxlaw-13766	826	24	(	(	PUNCT
taxlaw-13766	826	25	last	last	ADJ
taxlaw-13766	826	26	updated	update	VERB
taxlaw-13766	826	27	feb	feb	PROPN
taxlaw-13766	826	28	.	.	PROPN
taxlaw-13766	826	29	8	8	NUM
taxlaw-13766	826	30	,	,	PUNCT
taxlaw-13766	826	31	2024	2024	NUM
taxlaw-13766	826	32	)	)	PUNCT
taxlaw-13766	826	33	at	at	ADP
taxlaw-13766	826	34	122	122	NUM
taxlaw-13766	826	35	columbia	columbia	PROPN
taxlaw-13766	826	36	journal	journal	PROPN
taxlaw-13766	826	37	of	of	ADP
taxlaw-13766	826	38	tax	tax	NOUN
taxlaw-13766	826	39	law	law	NOUN
taxlaw-13766	826	40	[	[	X
taxlaw-13766	826	41	vol	vol	NOUN
taxlaw-13766	826	42	.	.	PUNCT
taxlaw-13766	827	1	16:2	16:2	NUM
taxlaw-13766	827	2	low	low	ADJ
taxlaw-13766	827	3	success	success	NOUN
taxlaw-13766	827	4	rates	rate	NOUN
taxlaw-13766	827	5	in	in	ADP
taxlaw-13766	827	6	turn	turn	NOUN
taxlaw-13766	827	7	reduce	reduce	VERB
taxlaw-13766	827	8	or	or	CCONJ
taxlaw-13766	827	9	remove	remove	VERB
taxlaw-13766	827	10	access	access	NOUN
taxlaw-13766	827	11	to	to	ADP
taxlaw-13766	827	12	the	the	DET
taxlaw-13766	827	13	eitc	eitc	NOUN
taxlaw-13766	827	14	,	,	PUNCT
taxlaw-13766	827	15	even	even	ADV
taxlaw-13766	827	16	for	for	ADP
taxlaw-13766	827	17	eligible	eligible	ADJ
taxlaw-13766	827	18	creditors	creditor	NOUN
taxlaw-13766	827	19	.	.	PUNCT
taxlaw-13766	828	1	if	if	SCONJ
taxlaw-13766	828	2	a	a	DET
taxlaw-13766	828	3	taxpayer	taxpayer	NOUN
taxlaw-13766	828	4	can	can	AUX
taxlaw-13766	828	5	not	not	PART
taxlaw-13766	828	6	complete	complete	VERB
taxlaw-13766	828	7	the	the	DET
taxlaw-13766	828	8	audit	audit	NOUN
taxlaw-13766	828	9	process	process	NOUN
taxlaw-13766	828	10	,	,	PUNCT
taxlaw-13766	828	11	the	the	DET
taxlaw-13766	828	12	irs	irs	PROPN
taxlaw-13766	828	13	will	will	AUX
taxlaw-13766	828	14	disallow	disallow	VERB
taxlaw-13766	828	15	the	the	DET
taxlaw-13766	828	16	claimed	claim	VERB
taxlaw-13766	828	17	credit	credit	NOUN
taxlaw-13766	828	18	“	"	PUNCT
taxlaw-13766	828	19	due	due	ADP
taxlaw-13766	828	20	to	to	ADP
taxlaw-13766	828	21	undelivered	undelivered	ADJ
taxlaw-13766	828	22	mail	mail	NOUN
taxlaw-13766	828	23	,	,	PUNCT
taxlaw-13766	828	24	nonresponse	nonresponse	NOUN
taxlaw-13766	828	25	,	,	PUNCT
taxlaw-13766	828	26	or	or	CCONJ
taxlaw-13766	828	27	insufficient	insufficient	ADJ
taxlaw-13766	828	28	response	response	NOUN
taxlaw-13766	828	29	.	.	PUNCT
taxlaw-13766	829	1	”250	”250	NOUN
taxlaw-13766	830	1	but	but	CCONJ
taxlaw-13766	830	2	disallowance	disallowance	NOUN
taxlaw-13766	830	3	does	do	AUX
taxlaw-13766	830	4	not	not	PART
taxlaw-13766	830	5	mean	mean	VERB
taxlaw-13766	830	6	the	the	DET
taxlaw-13766	830	7	taxpayer	taxpayer	NOUN
taxlaw-13766	830	8	was	be	AUX
taxlaw-13766	830	9	ineligible	ineligible	ADJ
taxlaw-13766	830	10	.	.	PUNCT
taxlaw-13766	831	1	the	the	DET
taxlaw-13766	831	2	2004	2004	NUM
taxlaw-13766	831	3	national	national	ADJ
taxlaw-13766	831	4	taxpayer	taxpayer	PROPN
taxlaw-13766	831	5	advocate	advocate	PROPN
taxlaw-13766	831	6	annual	annual	ADJ
taxlaw-13766	831	7	report	report	NOUN
taxlaw-13766	831	8	recognized	recognize	VERB
taxlaw-13766	831	9	that	that	SCONJ
taxlaw-13766	831	10	many	many	ADJ
taxlaw-13766	831	11	disallowed	disallow	VERB
taxlaw-13766	831	12	tax	tax	NOUN
taxlaw-13766	831	13	benefits	benefit	NOUN
taxlaw-13766	831	14	“	"	PUNCT
taxlaw-13766	831	15	are	be	AUX
taxlaw-13766	831	16	actually	actually	ADV
taxlaw-13766	831	17	correctly	correctly	ADV
taxlaw-13766	831	18	claimed	claim	VERB
taxlaw-13766	831	19	.	.	PUNCT
taxlaw-13766	831	20	”251	”251	PUNCT
taxlaw-13766	831	21	in	in	ADP
taxlaw-13766	831	22	2007	2007	NUM
taxlaw-13766	831	23	,	,	PUNCT
taxlaw-13766	831	24	43	43	NUM
taxlaw-13766	831	25	%	%	NOUN
taxlaw-13766	831	26	of	of	ADP
taxlaw-13766	831	27	eitc	eitc	NOUN
taxlaw-13766	831	28	claimants	claimant	NOUN
taxlaw-13766	831	29	who	who	PRON
taxlaw-13766	831	30	requested	request	VERB
taxlaw-13766	831	31	reconsideration	reconsideration	NOUN
taxlaw-13766	831	32	of	of	ADP
taxlaw-13766	831	33	an	an	DET
taxlaw-13766	831	34	irs	irs	PROPN
taxlaw-13766	831	35	denial	denial	NOUN
taxlaw-13766	831	36	ultimately	ultimately	ADV
taxlaw-13766	831	37	received	receive	VERB
taxlaw-13766	831	38	the	the	DET
taxlaw-13766	831	39	credit	credit	NOUN
taxlaw-13766	831	40	at	at	ADP
taxlaw-13766	831	41	an	an	DET
taxlaw-13766	831	42	average	average	NOUN
taxlaw-13766	831	43	of	of	ADP
taxlaw-13766	831	44	96	96	NUM
taxlaw-13766	831	45	%	%	NOUN
taxlaw-13766	831	46	of	of	ADP
taxlaw-13766	831	47	the	the	DET
taxlaw-13766	831	48	initial	initial	NOUN
taxlaw-13766	831	49	claimed	claim	VERB
taxlaw-13766	831	50	amount.252	amount.252	NOUN
taxlaw-13766	831	51	as	as	SCONJ
taxlaw-13766	831	52	schneller	schneller	NOUN
taxlaw-13766	831	53	et	et	PROPN
taxlaw-13766	831	54	al	al	PROPN
taxlaw-13766	831	55	.	.	PROPN
taxlaw-13766	831	56	write	write	PROPN
taxlaw-13766	831	57	,	,	PUNCT
taxlaw-13766	831	58	“	"	PUNCT
taxlaw-13766	832	1	[	[	X
taxlaw-13766	832	2	t]hese	t]hese	ADJ
taxlaw-13766	832	3	statistics	statistic	NOUN
taxlaw-13766	832	4	.	.	PUNCT
taxlaw-13766	832	5	.	.	PUNCT
taxlaw-13766	833	1	.	.	PUNCT
taxlaw-13766	834	1	suggest	suggest	VERB
taxlaw-13766	834	2	that	that	SCONJ
taxlaw-13766	834	3	the	the	DET
taxlaw-13766	834	4	irs	irs	PROPN
taxlaw-13766	834	5	's	's	PART
taxlaw-13766	834	6	initial	initial	ADJ
taxlaw-13766	834	7	auditing	auditing	NOUN
taxlaw-13766	834	8	process	process	NOUN
taxlaw-13766	834	9	is	be	AUX
taxlaw-13766	834	10	only	only	ADV
taxlaw-13766	834	11	slightly	slightly	ADV
taxlaw-13766	834	12	more	more	ADV
taxlaw-13766	834	13	accurate	accurate	ADJ
taxlaw-13766	834	14	than	than	ADP
taxlaw-13766	834	15	a	a	DET
taxlaw-13766	834	16	coin	coin	NOUN
taxlaw-13766	834	17	toss	toss	NOUN
taxlaw-13766	834	18	.	.	PUNCT
taxlaw-13766	834	19	”253	”253	PROPN
taxlaw-13766	835	1	to	to	PART
taxlaw-13766	835	2	calculate	calculate	VERB
taxlaw-13766	835	3	the	the	DET
taxlaw-13766	835	4	total	total	ADJ
taxlaw-13766	835	5	amount	amount	NOUN
taxlaw-13766	835	6	of	of	ADP
taxlaw-13766	835	7	the	the	DET
taxlaw-13766	835	8	underreceiving	underreceive	VERB
taxlaw-13766	835	9	gap	gap	NOUN
taxlaw-13766	835	10	attributable	attributable	ADJ
taxlaw-13766	835	11	to	to	ADP
taxlaw-13766	835	12	eitc	eitc	PROPN
taxlaw-13766	835	13	audits	audits	NOUN
taxlaw-13766	835	14	,	,	PUNCT
taxlaw-13766	835	15	the	the	DET
taxlaw-13766	835	16	irs	irs	PROPN
taxlaw-13766	835	17	could	could	AUX
taxlaw-13766	835	18	deploy	deploy	VERB
taxlaw-13766	835	19	a	a	DET
taxlaw-13766	835	20	process	process	NOUN
taxlaw-13766	835	21	similar	similar	ADJ
taxlaw-13766	835	22	to	to	ADP
taxlaw-13766	835	23	the	the	DET
taxlaw-13766	835	24	nrp	nrp	NOUN
taxlaw-13766	835	25	but	but	CCONJ
taxlaw-13766	835	26	with	with	ADP
taxlaw-13766	835	27	respect	respect	NOUN
taxlaw-13766	835	28	to	to	ADP
taxlaw-13766	835	29	redistribution	redistribution	NOUN
taxlaw-13766	835	30	:	:	PUNCT
taxlaw-13766	835	31	that	that	PRON
taxlaw-13766	835	32	is	is	ADV
taxlaw-13766	835	33	,	,	PUNCT
taxlaw-13766	835	34	it	it	PRON
taxlaw-13766	835	35	could	could	AUX
taxlaw-13766	835	36	measure	measure	VERB
taxlaw-13766	835	37	the	the	DET
taxlaw-13766	835	38	average	average	ADJ
taxlaw-13766	835	39	amount	amount	NOUN
taxlaw-13766	835	40	by	by	ADP
taxlaw-13766	835	41	which	which	PRON
taxlaw-13766	835	42	irs	irs	PROPN
taxlaw-13766	835	43	agents	agent	NOUN
taxlaw-13766	835	44	improperly	improperly	ADV
taxlaw-13766	835	45	disallow	disallow	VERB
taxlaw-13766	835	46	eitc	eitc	NOUN
taxlaw-13766	835	47	claims	claim	NOUN
taxlaw-13766	835	48	in	in	ADP
taxlaw-13766	835	49	the	the	DET
taxlaw-13766	835	50	audit	audit	NOUN
taxlaw-13766	835	51	process	process	NOUN
taxlaw-13766	835	52	and	and	CCONJ
taxlaw-13766	835	53	use	use	VERB
taxlaw-13766	835	54	those	those	DET
taxlaw-13766	835	55	results	result	NOUN
taxlaw-13766	835	56	to	to	PART
taxlaw-13766	835	57	model	model	VERB
taxlaw-13766	835	58	national	national	ADJ
taxlaw-13766	835	59	aggregates	aggregate	NOUN
taxlaw-13766	835	60	.	.	PUNCT
taxlaw-13766	836	1	but	but	CCONJ
taxlaw-13766	836	2	reducing	reduce	VERB
taxlaw-13766	836	3	eitc	eitc	ADJ
taxlaw-13766	836	4	audits	audits	NOUN
taxlaw-13766	836	5	can	can	AUX
taxlaw-13766	836	6	not	not	PART
taxlaw-13766	836	7	on	on	ADP
taxlaw-13766	836	8	its	its	PRON
taxlaw-13766	836	9	own	own	ADJ
taxlaw-13766	836	10	fully	fully	ADV
taxlaw-13766	836	11	close	close	ADJ
taxlaw-13766	836	12	the	the	DET
taxlaw-13766	836	13	underreceiving	underreceive	VERB
taxlaw-13766	836	14	gap	gap	NOUN
taxlaw-13766	836	15	because	because	SCONJ
taxlaw-13766	836	16	other	other	ADJ
taxlaw-13766	836	17	legal	legal	ADJ
taxlaw-13766	836	18	mechanisms	mechanism	NOUN
taxlaw-13766	836	19	work	work	VERB
taxlaw-13766	836	20	to	to	PART
taxlaw-13766	836	21	strip	strip	VERB
taxlaw-13766	836	22	eitc	eitc	NOUN
taxlaw-13766	836	23	benefits	benefit	NOUN
taxlaw-13766	836	24	from	from	ADP
taxlaw-13766	836	25	eligible	eligible	ADJ
taxlaw-13766	836	26	taxpayers	taxpayer	NOUN
taxlaw-13766	836	27	.	.	PUNCT
taxlaw-13766	837	1	specifically	specifically	ADV
taxlaw-13766	837	2	,	,	PUNCT
taxlaw-13766	837	3	taxpayers	taxpayer	NOUN
taxlaw-13766	837	4	entering	enter	VERB
taxlaw-13766	837	5	bankruptcy	bankruptcy	NOUN
taxlaw-13766	837	6	can	can	AUX
taxlaw-13766	837	7	see	see	VERB
taxlaw-13766	837	8	their	their	PRON
taxlaw-13766	837	9	eitc	eitc	NOUN
taxlaw-13766	837	10	credits	credit	NOUN
taxlaw-13766	837	11	applied	apply	VERB
taxlaw-13766	837	12	to	to	ADP
taxlaw-13766	837	13	debts	debt	NOUN
taxlaw-13766	837	14	as	as	ADP
taxlaw-13766	837	15	part	part	NOUN
taxlaw-13766	837	16	of	of	ADP
taxlaw-13766	837	17	the	the	DET
taxlaw-13766	837	18	bankruptcy	bankruptcy	NOUN
taxlaw-13766	837	19	process	process	NOUN
taxlaw-13766	837	20	.	.	PUNCT
taxlaw-13766	838	1	when	when	SCONJ
taxlaw-13766	838	2	a	a	DET
taxlaw-13766	838	3	taxpayer	taxpayer	NOUN
taxlaw-13766	838	4	files	file	NOUN
taxlaw-13766	838	5	for	for	ADP
taxlaw-13766	838	6	bankruptcy	bankruptcy	NOUN
taxlaw-13766	838	7	,	,	PUNCT
taxlaw-13766	838	8	bankruptcy	bankruptcy	NOUN
taxlaw-13766	838	9	statutes	statute	NOUN
taxlaw-13766	838	10	create	create	VERB
taxlaw-13766	838	11	an	an	DET
taxlaw-13766	838	12	estate	estate	NOUN
taxlaw-13766	838	13	that	that	PRON
taxlaw-13766	838	14	consists	consist	VERB
taxlaw-13766	838	15	of	of	ADP
taxlaw-13766	838	16	“	"	PUNCT
taxlaw-13766	838	17	all	all	DET
taxlaw-13766	838	18	legal	legal	ADJ
taxlaw-13766	838	19	or	or	CCONJ
taxlaw-13766	838	20	equitable	equitable	ADJ
taxlaw-13766	838	21	interests	interest	NOUN
taxlaw-13766	838	22	of	of	ADP
taxlaw-13766	838	23	the	the	DET
taxlaw-13766	838	24	debtor	debtor	NOUN
taxlaw-13766	838	25	in	in	ADP
taxlaw-13766	838	26	property	property	NOUN
taxlaw-13766	838	27	as	as	ADP
taxlaw-13766	838	28	of	of	ADP
taxlaw-13766	838	29	the	the	DET
taxlaw-13766	838	30	commencement	commencement	NOUN
taxlaw-13766	838	31	of	of	ADP
taxlaw-13766	838	32	the	the	DET
taxlaw-13766	838	33	case	case	NOUN
taxlaw-13766	838	34	”	"	PUNCT
taxlaw-13766	838	35	for	for	ADP
taxlaw-13766	838	36	the	the	DET
taxlaw-13766	838	37	purpose	purpose	NOUN
taxlaw-13766	838	38	of	of	ADP
taxlaw-13766	838	39	paying	pay	VERB
taxlaw-13766	838	40	bankruptcy	bankruptcy	NOUN
taxlaw-13766	838	41	creditors.254	creditors.254	NOUN
taxlaw-13766	838	42	recognizing	recognize	VERB
taxlaw-13766	838	43	that	that	SCONJ
taxlaw-13766	838	44	certain	certain	ADJ
taxlaw-13766	838	45	federal	federal	ADJ
taxlaw-13766	838	46	benefits	benefit	NOUN
taxlaw-13766	838	47	exist	exist	VERB
taxlaw-13766	838	48	to	to	PART
taxlaw-13766	838	49	support	support	VERB
taxlaw-13766	838	50	economically	economically	ADV
taxlaw-13766	838	51	insecure	insecure	ADJ
taxlaw-13766	838	52	debtors	debtor	NOUN
taxlaw-13766	838	53	,	,	PUNCT
taxlaw-13766	838	54	the	the	DET
taxlaw-13766	838	55	statute	statute	NOUN
taxlaw-13766	838	56	exempts	exempt	VERB
taxlaw-13766	838	57	from	from	ADP
taxlaw-13766	838	58	the	the	DET
taxlaw-13766	838	59	bankruptcy	bankruptcy	NOUN
taxlaw-13766	838	60	estate	estate	NOUN
taxlaw-13766	838	61	the	the	DET
taxlaw-13766	838	62	“	"	PUNCT
taxlaw-13766	838	63	debtor	debtor	NOUN
taxlaw-13766	838	64	's	's	PART
taxlaw-13766	838	65	right	right	NOUN
taxlaw-13766	838	66	to	to	PART
taxlaw-13766	838	67	receive	receive	VERB
taxlaw-13766	838	68	.	.	PUNCT
taxlaw-13766	838	69	.	.	PUNCT
taxlaw-13766	838	70	.	.	PUNCT
taxlaw-13766	839	1	a	a	DET
taxlaw-13766	839	2	social	social	ADJ
taxlaw-13766	839	3	security	security	NOUN
taxlaw-13766	839	4	benefit	benefit	NOUN
taxlaw-13766	839	5	,	,	PUNCT
taxlaw-13766	839	6	unemployment	unemployment	NOUN
taxlaw-13766	839	7	compensation	compensation	NOUN
taxlaw-13766	839	8	,	,	PUNCT
taxlaw-13766	839	9	or	or	CCONJ
taxlaw-13766	839	10	a	a	DET
taxlaw-13766	839	11	local	local	ADJ
taxlaw-13766	839	12	public	public	ADJ
taxlaw-13766	839	13	assistance	assistance	NOUN
taxlaw-13766	839	14	benefit	benefit	NOUN
taxlaw-13766	839	15	.	.	PUNCT
taxlaw-13766	840	1	”255	”255	DET
taxlaw-13766	840	2	this	this	DET
taxlaw-13766	840	3	general	general	ADJ
taxlaw-13766	840	4	exemption	exemption	NOUN
taxlaw-13766	840	5	does	do	AUX
taxlaw-13766	840	6	not	not	PART
taxlaw-13766	840	7	apply	apply	VERB
taxlaw-13766	840	8	to	to	ADP
taxlaw-13766	840	9	tax	tax	NOUN
taxlaw-13766	840	10	refunds	refund	NOUN
taxlaw-13766	840	11	,	,	PUNCT
taxlaw-13766	840	12	nor	nor	CCONJ
taxlaw-13766	840	13	does	do	AUX
taxlaw-13766	840	14	it	it	PRON
taxlaw-13766	840	15	name	name	VERB
taxlaw-13766	840	16	refundable	refundable	ADJ
taxlaw-13766	840	17	credits	credit	NOUN
taxlaw-13766	840	18	like	like	ADP
taxlaw-13766	840	19	the	the	DET
taxlaw-13766	840	20	eitc	eitc	NOUN
taxlaw-13766	840	21	.	.	PUNCT
taxlaw-13766	841	1	consequently	consequently	ADV
taxlaw-13766	841	2	,	,	PUNCT
taxlaw-13766	841	3	it	it	PRON
taxlaw-13766	841	4	is	be	AUX
taxlaw-13766	841	5	up	up	ADP
taxlaw-13766	841	6	to	to	ADP
taxlaw-13766	841	7	the	the	DET
taxlaw-13766	841	8	states	state	NOUN
taxlaw-13766	841	9	,	,	PUNCT
taxlaw-13766	841	10	which	which	PRON
taxlaw-13766	841	11	can	can	AUX
taxlaw-13766	841	12	either	either	CCONJ
taxlaw-13766	841	13	adopt	adopt	VERB
taxlaw-13766	841	14	federal	federal	ADJ
taxlaw-13766	841	15	exemptions	exemption	NOUN
taxlaw-13766	841	16	or	or	CCONJ
taxlaw-13766	841	17	enumerate	enumerate	VERB
taxlaw-13766	841	18	their	their	PRON
taxlaw-13766	841	19	own	own	ADJ
taxlaw-13766	841	20	,	,	PUNCT
taxlaw-13766	841	21	to	to	PART
taxlaw-13766	841	22	provide	provide	VERB
taxlaw-13766	841	23	protection	protection	NOUN
taxlaw-13766	841	24	for	for	ADP
taxlaw-13766	841	25	eitc	eitc	NOUN
taxlaw-13766	841	26	amounts.256	amounts.256	PROPN
taxlaw-13766	841	27	today	today	NOUN
taxlaw-13766	841	28	,	,	PUNCT
taxlaw-13766	841	29	most	most	ADJ
taxlaw-13766	841	30	states	state	NOUN
taxlaw-13766	841	31	exempt	exempt	VERB
taxlaw-13766	841	32	eitc	eitc	ADJ
taxlaw-13766	841	33	refunds	refund	NOUN
taxlaw-13766	841	34	from	from	ADP
taxlaw-13766	841	35	the	the	DET
taxlaw-13766	841	36	bankruptcy	bankruptcy	NOUN
taxlaw-13766	841	37	estate	estate	NOUN
taxlaw-13766	841	38	because	because	SCONJ
taxlaw-13766	841	39	of	of	ADP
taxlaw-13766	841	40	the	the	DET
taxlaw-13766	841	41	eitc	eitc	NOUN
taxlaw-13766	841	42	’s	’s	PART
taxlaw-13766	841	43	welfare	welfare	NOUN
taxlaw-13766	841	44	-	-	PUNCT
taxlaw-13766	841	45	adjacent	adjacent	ADJ
taxlaw-13766	841	46	status	status	NOUN
taxlaw-13766	841	47	,	,	PUNCT
taxlaw-13766	841	48	but	but	CCONJ
taxlaw-13766	841	49	not	not	PART
taxlaw-13766	841	50	all	all	PRON
taxlaw-13766	841	51	do.257	do.257	VERB
taxlaw-13766	841	52	two	two	NUM
taxlaw-13766	841	53	recent	recent	ADJ
taxlaw-13766	841	54	bankruptcy	bankruptcy	NOUN
taxlaw-13766	841	55	cases	case	NOUN
taxlaw-13766	841	56	highlight	highlight	VERB
taxlaw-13766	841	57	the	the	DET
taxlaw-13766	841	58	consequences	consequence	NOUN
taxlaw-13766	841	59	for	for	ADP
taxlaw-13766	841	60	eitc	eitc	NOUN
taxlaw-13766	841	61	recipients	recipient	NOUN
taxlaw-13766	841	62	facing	face	VERB
taxlaw-13766	841	63	bankruptcy	bankruptcy	NOUN
taxlaw-13766	841	64	.	.	PUNCT
taxlaw-13766	842	1	https://www.taxpayeradvocate.irs.gov/news/nta-blog/ntablog-irs-correspondence-examinationsare-they-really-as-effective-as-the-irs-thinks/2012/03/	https://www.taxpayeradvocate.irs.gov/news/nta-blog/ntablog-irs-correspondence-examinationsare-they-really-as-effective-as-the-irs-thinks/2012/03/	NOUN
taxlaw-13766	843	1	[	[	X
taxlaw-13766	843	2	https://perma.cc/dmu8-2klu	https://perma.cc/dmu8-2klu	X
taxlaw-13766	843	3	]	]	X
taxlaw-13766	843	4	.	.	PUNCT
taxlaw-13766	844	1	250	250	NUM
taxlaw-13766	844	2	bryant	bryant	PROPN
taxlaw-13766	844	3	et	et	PROPN
taxlaw-13766	844	4	al	al	PROPN
taxlaw-13766	844	5	.	.	PROPN
taxlaw-13766	844	6	,	,	PUNCT
taxlaw-13766	844	7	supra	supra	PROPN
taxlaw-13766	844	8	note	note	PROPN
taxlaw-13766	844	9	241	241	NUM
taxlaw-13766	844	10	,	,	PUNCT
taxlaw-13766	844	11	at	at	ADP
taxlaw-13766	844	12	3	3	NUM
taxlaw-13766	844	13	(	(	PUNCT
taxlaw-13766	844	14	quoting	quote	VERB
taxlaw-13766	844	15	guyton	guyton	PROPN
taxlaw-13766	844	16	et	et	PROPN
taxlaw-13766	844	17	al	al	PROPN
taxlaw-13766	844	18	.	.	PROPN
taxlaw-13766	844	19	,	,	PUNCT
taxlaw-13766	844	20	supra	supra	PROPN
taxlaw-13766	844	21	note	note	NOUN
taxlaw-13766	844	22	193	193	NUM
taxlaw-13766	844	23	,	,	PUNCT
taxlaw-13766	844	24	at	at	ADP
taxlaw-13766	844	25	3	3	NUM
taxlaw-13766	844	26	)	)	PUNCT
taxlaw-13766	844	27	.	.	PUNCT
taxlaw-13766	845	1	251	251	NUM
taxlaw-13766	845	2	statement	statement	NOUN
taxlaw-13766	845	3	of	of	ADP
taxlaw-13766	845	4	janet	janet	PROPN
taxlaw-13766	845	5	spragens	spragen	NOUN
taxlaw-13766	845	6	before	before	ADP
taxlaw-13766	845	7	the	the	DET
taxlaw-13766	845	8	irs	irs	PROPN
taxlaw-13766	845	9	oversight	oversight	NOUN
taxlaw-13766	845	10	board	board	PROPN
taxlaw-13766	845	11	(	(	PUNCT
taxlaw-13766	845	12	feb	feb	PROPN
taxlaw-13766	845	13	.	.	PROPN
taxlaw-13766	845	14	1	1	NUM
taxlaw-13766	845	15	,	,	PUNCT
taxlaw-13766	845	16	2005	2005	NUM
taxlaw-13766	845	17	)	)	PUNCT
taxlaw-13766	845	18	,	,	PUNCT
taxlaw-13766	845	19	at	at	ADP
taxlaw-13766	845	20	https://www.taxnotes.com/research/federal/other-documents/testimony-other-than-irs-andtreasury/professor-calls-for-focus-on-low-income-taxpayers-before-irs/yj4c	https://www.taxnotes.com/research/federal/other-documents/testimony-other-than-irs-andtreasury/professor-calls-for-focus-on-low-income-taxpayers-before-irs/yj4c	PROPN
taxlaw-13766	845	21	[	[	X
taxlaw-13766	845	22	https://perma.cc/y6ug-s8p4	https://perma.cc/y6ug-s8p4	NOUN
taxlaw-13766	845	23	]	]	X
taxlaw-13766	845	24	.	.	PUNCT
taxlaw-13766	846	1	252	252	NUM
taxlaw-13766	846	2	schneller	schneller	NOUN
taxlaw-13766	846	3	et	et	NOUN
taxlaw-13766	846	4	al	al	PROPN
taxlaw-13766	846	5	.	.	PROPN
taxlaw-13766	846	6	,	,	PUNCT
taxlaw-13766	846	7	supra	supra	PROPN
taxlaw-13766	846	8	note	note	PROPN
taxlaw-13766	846	9	235	235	NUM
taxlaw-13766	846	10	,	,	PUNCT
taxlaw-13766	846	11	at	at	ADP
taxlaw-13766	846	12	188	188	NUM
taxlaw-13766	846	13	(	(	PUNCT
taxlaw-13766	846	14	citing	cite	VERB
taxlaw-13766	846	15	1	1	NUM
taxlaw-13766	846	16	taxpayer	taxpayer	NOUN
taxlaw-13766	846	17	advocate	advocate	NOUN
taxlaw-13766	846	18	service	service	NOUN
taxlaw-13766	846	19	,	,	PUNCT
taxlaw-13766	846	20	2009	2009	NUM
taxlaw-13766	846	21	annual	annual	ADJ
taxlaw-13766	846	22	report	report	NOUN
taxlaw-13766	846	23	to	to	ADP
taxlaw-13766	846	24	congress	congress	PROPN
taxlaw-13766	846	25	160	160	NUM
taxlaw-13766	846	26	(	(	PUNCT
taxlaw-13766	846	27	2009	2009	NUM
taxlaw-13766	846	28	)	)	PUNCT
taxlaw-13766	846	29	)	)	PUNCT
taxlaw-13766	846	30	.	.	PUNCT
taxlaw-13766	847	1	253	253	NUM
taxlaw-13766	848	1	i	i	PRON
taxlaw-13766	848	2	d.	d.	PROPN
taxlaw-13766	848	3	254	254	NUM
taxlaw-13766	848	4	11	11	NUM
taxlaw-13766	848	5	u.s.c	u.s.c	NOUN
taxlaw-13766	848	6	.	.	PUNCT
taxlaw-13766	849	1	§	§	PROPN
taxlaw-13766	849	2	541(a)(1	541(a)(1	PROPN
taxlaw-13766	849	3	)	)	PUNCT
taxlaw-13766	849	4	.	.	PUNCT
taxlaw-13766	850	1	255	255	NUM
taxlaw-13766	850	2	11	11	NUM
taxlaw-13766	850	3	u.s.c	u.s.c	NOUN
taxlaw-13766	850	4	.	.	PUNCT
taxlaw-13766	851	1	§	§	PROPN
taxlaw-13766	851	2	522(d)(10)(a	522(d)(10)(a	NUM
taxlaw-13766	851	3	)	)	PUNCT
taxlaw-13766	851	4	.	.	PUNCT
taxlaw-13766	852	1	256	256	NUM
taxlaw-13766	852	2	timothy	timothy	PROPN
taxlaw-13766	852	3	m.	m.	NOUN
taxlaw-13766	852	4	todd	todd	PROPN
taxlaw-13766	852	5	,	,	PUNCT
taxlaw-13766	852	6	tax	tax	NOUN
taxlaw-13766	852	7	credits	credit	NOUN
taxlaw-13766	852	8	in	in	ADP
taxlaw-13766	852	9	bankruptcy	bankruptcy	NOUN
taxlaw-13766	852	10	,	,	PUNCT
taxlaw-13766	852	11	the	the	DET
taxlaw-13766	852	12	tax	tax	NOUN
taxlaw-13766	852	13	adviser	adviser	NOUN
taxlaw-13766	852	14	,	,	PUNCT
taxlaw-13766	852	15	jan	jan	PROPN
taxlaw-13766	852	16	.	.	PROPN
taxlaw-13766	852	17	2019	2019	NUM
taxlaw-13766	852	18	,	,	PUNCT
taxlaw-13766	852	19	at	at	ADP
taxlaw-13766	852	20	75	75	NUM
taxlaw-13766	852	21	,	,	PUNCT
taxlaw-13766	852	22	76	76	NUM
taxlaw-13766	852	23	.	.	NOUN
taxlaw-13766	852	24	257	257	NUM
taxlaw-13766	852	25	keith	keith	PROPN
taxlaw-13766	852	26	fogg	fogg	PROPN
taxlaw-13766	852	27	,	,	PUNCT
taxlaw-13766	852	28	exempting	exempt	VERB
taxlaw-13766	852	29	the	the	DET
taxlaw-13766	852	30	earned	earn	VERB
taxlaw-13766	852	31	income	income	NOUN
taxlaw-13766	852	32	tax	tax	NOUN
taxlaw-13766	852	33	credit	credit	NOUN
taxlaw-13766	852	34	from	from	ADP
taxlaw-13766	852	35	the	the	DET
taxlaw-13766	852	36	bankruptcy	bankruptcy	NOUN
taxlaw-13766	852	37	estate	estate	NOUN
taxlaw-13766	852	38	,	,	PUNCT
taxlaw-13766	852	39	tax	tax	NOUN
taxlaw-13766	852	40	notes	note	NOUN
taxlaw-13766	852	41	(	(	PUNCT
taxlaw-13766	852	42	jan	jan	PROPN
taxlaw-13766	852	43	.	.	PROPN
taxlaw-13766	852	44	11	11	NUM
taxlaw-13766	852	45	,	,	PUNCT
taxlaw-13766	852	46	2023	2023	NUM
taxlaw-13766	852	47	)	)	PUNCT
taxlaw-13766	852	48	,	,	PUNCT
taxlaw-13766	852	49	https://www.taxnotes.com/procedurally-taxing/exempting-earned-income-taxcredit-bankruptcy-estate/2023/01/11/7h696	https://www.taxnotes.com/procedurally-taxing/exempting-earned-income-taxcredit-bankruptcy-estate/2023/01/11/7h696	X
taxlaw-13766	853	1	[	[	X
taxlaw-13766	853	2	https://perma.cc/x9hp-pkb5	https://perma.cc/x9hp-pkb5	X
taxlaw-13766	853	3	]	]	X
taxlaw-13766	853	4	.	.	PUNCT
taxlaw-13766	854	1	2025	2025	NUM
taxlaw-13766	854	2	]	]	PUNCT
taxlaw-13766	854	3	the	the	DET
taxlaw-13766	854	4	tax	tax	NOUN
taxlaw-13766	854	5	redistribution	redistribution	NOUN
taxlaw-13766	854	6	gap	gap	NOUN
taxlaw-13766	854	7	123	123	NUM
taxlaw-13766	854	8	in	in	ADP
taxlaw-13766	854	9	in	in	ADP
taxlaw-13766	854	10	re	re	PROPN
taxlaw-13766	854	11	moreno	moreno	PROPN
taxlaw-13766	854	12	,	,	PUNCT
taxlaw-13766	854	13	the	the	DET
taxlaw-13766	854	14	bankruptcy	bankruptcy	NOUN
taxlaw-13766	854	15	court	court	NOUN
taxlaw-13766	854	16	for	for	ADP
taxlaw-13766	854	17	the	the	DET
taxlaw-13766	854	18	western	western	ADJ
taxlaw-13766	854	19	district	district	NOUN
taxlaw-13766	854	20	of	of	ADP
taxlaw-13766	854	21	washington	washington	PROPN
taxlaw-13766	854	22	reviewed	review	VERB
taxlaw-13766	854	23	a	a	DET
taxlaw-13766	854	24	claim	claim	NOUN
taxlaw-13766	854	25	by	by	ADP
taxlaw-13766	854	26	a	a	DET
taxlaw-13766	854	27	bankruptcy	bankruptcy	NOUN
taxlaw-13766	854	28	debtor	debtor	NOUN
taxlaw-13766	854	29	that	that	PRON
taxlaw-13766	854	30	eitc	eitc	PROPN
taxlaw-13766	854	31	benefits	benefit	NOUN
taxlaw-13766	854	32	were	be	AUX
taxlaw-13766	854	33	exempt	exempt	ADJ
taxlaw-13766	854	34	from	from	ADP
taxlaw-13766	854	35	the	the	DET
taxlaw-13766	854	36	bankruptcy	bankruptcy	NOUN
taxlaw-13766	854	37	estate.258	estate.258	PROPN
taxlaw-13766	854	38	washington	washington	PROPN
taxlaw-13766	854	39	law	law	NOUN
taxlaw-13766	854	40	as	as	SCONJ
taxlaw-13766	854	41	interpreted	interpret	VERB
taxlaw-13766	854	42	by	by	ADP
taxlaw-13766	854	43	the	the	DET
taxlaw-13766	854	44	washington	washington	PROPN
taxlaw-13766	854	45	supreme	supreme	PROPN
taxlaw-13766	854	46	court	court	PROPN
taxlaw-13766	854	47	exempted	exempt	VERB
taxlaw-13766	854	48	public	public	ADJ
taxlaw-13766	854	49	“	"	PUNCT
taxlaw-13766	854	50	assistance	assistance	NOUN
taxlaw-13766	854	51	”	"	PUNCT
taxlaw-13766	854	52	from	from	ADP
taxlaw-13766	854	53	the	the	DET
taxlaw-13766	854	54	bankruptcy	bankruptcy	NOUN
taxlaw-13766	854	55	estate.259	estate.259	NOUN
taxlaw-13766	854	56	the	the	DET
taxlaw-13766	854	57	bankruptcy	bankruptcy	NOUN
taxlaw-13766	854	58	court	court	NOUN
taxlaw-13766	854	59	turned	turn	VERB
taxlaw-13766	854	60	to	to	ADP
taxlaw-13766	854	61	washington	washington	PROPN
taxlaw-13766	854	62	law	law	PROPN
taxlaw-13766	854	63	defining	define	VERB
taxlaw-13766	854	64	“	"	PUNCT
taxlaw-13766	854	65	public	public	ADJ
taxlaw-13766	854	66	assistance	assistance	NOUN
taxlaw-13766	854	67	”	"	PUNCT
taxlaw-13766	854	68	as	as	ADP
taxlaw-13766	854	69	“	"	PUNCT
taxlaw-13766	854	70	public	public	ADJ
taxlaw-13766	854	71	aid	aid	NOUN
taxlaw-13766	854	72	to	to	ADP
taxlaw-13766	854	73	persons	person	NOUN
taxlaw-13766	854	74	in	in	ADP
taxlaw-13766	854	75	need	need	NOUN
taxlaw-13766	854	76	thereof	thereof	ADV
taxlaw-13766	854	77	for	for	ADP
taxlaw-13766	854	78	any	any	DET
taxlaw-13766	854	79	cause	cause	NOUN
taxlaw-13766	854	80	,	,	PUNCT
taxlaw-13766	854	81	”	"	PUNCT
taxlaw-13766	854	82	including	include	VERB
taxlaw-13766	854	83	“	"	PUNCT
taxlaw-13766	854	84	federal	federal	ADJ
taxlaw-13766	854	85	aid	aid	NOUN
taxlaw-13766	854	86	assistance	assistance	NOUN
taxlaw-13766	854	87	.	.	PUNCT
taxlaw-13766	854	88	”260	”260	PUNCT
taxlaw-13766	855	1	in	in	ADP
taxlaw-13766	855	2	turn	turn	NOUN
taxlaw-13766	855	3	,	,	PUNCT
taxlaw-13766	855	4	washington	washington	PROPN
taxlaw-13766	855	5	law	law	NOUN
taxlaw-13766	855	6	defined	define	VERB
taxlaw-13766	855	7	“	"	PUNCT
taxlaw-13766	855	8	federal	federal	ADJ
taxlaw-13766	855	9	aid	aid	NOUN
taxlaw-13766	855	10	assistance	assistance	NOUN
taxlaw-13766	855	11	”	"	PUNCT
taxlaw-13766	855	12	as	as	ADP
taxlaw-13766	855	13	including	include	VERB
taxlaw-13766	855	14	payments	payment	NOUN
taxlaw-13766	855	15	from	from	ADP
taxlaw-13766	855	16	“	"	PUNCT
taxlaw-13766	855	17	a	a	DET
taxlaw-13766	855	18	federally	federally	ADV
taxlaw-13766	855	19	administered	administer	VERB
taxlaw-13766	855	20	needs	need	NOUN
taxlaw-13766	855	21	-	-	PUNCT
taxlaw-13766	855	22	based	base	VERB
taxlaw-13766	855	23	program	program	NOUN
taxlaw-13766	855	24	.	.	PUNCT
taxlaw-13766	855	25	”261	”261	PROPN
taxlaw-13766	856	1	the	the	DET
taxlaw-13766	856	2	question	question	NOUN
taxlaw-13766	856	3	before	before	SCONJ
taxlaw-13766	856	4	the	the	DET
taxlaw-13766	856	5	court	court	NOUN
taxlaw-13766	856	6	was	be	AUX
taxlaw-13766	856	7	therefore	therefore	ADV
taxlaw-13766	856	8	whether	whether	SCONJ
taxlaw-13766	856	9	the	the	DET
taxlaw-13766	856	10	eitc	eitc	NOUN
taxlaw-13766	856	11	is	be	AUX
taxlaw-13766	856	12	a	a	DET
taxlaw-13766	856	13	needs	need	NOUN
taxlaw-13766	856	14	-	-	PUNCT
taxlaw-13766	856	15	based	base	VERB
taxlaw-13766	856	16	program.262	program.262	NOUN
taxlaw-13766	856	17	the	the	DET
taxlaw-13766	856	18	court	court	NOUN
taxlaw-13766	856	19	began	begin	VERB
taxlaw-13766	856	20	its	its	PRON
taxlaw-13766	856	21	analysis	analysis	NOUN
taxlaw-13766	856	22	by	by	ADP
taxlaw-13766	856	23	reviewing	review	VERB
taxlaw-13766	856	24	treatment	treatment	NOUN
taxlaw-13766	856	25	of	of	ADP
taxlaw-13766	856	26	the	the	DET
taxlaw-13766	856	27	eitc	eitc	NOUN
taxlaw-13766	856	28	by	by	ADP
taxlaw-13766	856	29	other	other	ADJ
taxlaw-13766	856	30	bankruptcy	bankruptcy	NOUN
taxlaw-13766	856	31	courts	court	NOUN
taxlaw-13766	856	32	.	.	PUNCT
taxlaw-13766	857	1	reviewing	review	VERB
taxlaw-13766	857	2	caselaw	caselaw	NOUN
taxlaw-13766	857	3	from	from	ADP
taxlaw-13766	857	4	idaho	idaho	PROPN
taxlaw-13766	857	5	,	,	PUNCT
taxlaw-13766	857	6	minnesota	minnesota	PROPN
taxlaw-13766	857	7	,	,	PUNCT
taxlaw-13766	857	8	new	new	PROPN
taxlaw-13766	857	9	york	york	PROPN
taxlaw-13766	857	10	,	,	PUNCT
taxlaw-13766	857	11	and	and	CCONJ
taxlaw-13766	857	12	south	south	PROPN
taxlaw-13766	857	13	dakota	dakota	PROPN
taxlaw-13766	857	14	,	,	PUNCT
taxlaw-13766	857	15	the	the	DET
taxlaw-13766	857	16	court	court	NOUN
taxlaw-13766	857	17	noted	note	VERB
taxlaw-13766	857	18	that	that	SCONJ
taxlaw-13766	857	19	“	"	PUNCT
taxlaw-13766	857	20	courts	court	NOUN
taxlaw-13766	857	21	have	have	AUX
taxlaw-13766	857	22	generally	generally	ADV
taxlaw-13766	857	23	regarded	regard	VERB
taxlaw-13766	857	24	the	the	DET
taxlaw-13766	857	25	eitc	eitc	NOUN
taxlaw-13766	857	26	to	to	PART
taxlaw-13766	857	27	be	be	AUX
taxlaw-13766	857	28	a	a	DET
taxlaw-13766	857	29	form	form	NOUN
taxlaw-13766	857	30	of	of	ADP
taxlaw-13766	857	31	needs	need	NOUN
taxlaw-13766	857	32	-	-	PUNCT
taxlaw-13766	857	33	based	base	VERB
taxlaw-13766	857	34	public	public	ADJ
taxlaw-13766	857	35	assistance	assistance	NOUN
taxlaw-13766	857	36	,	,	PUNCT
taxlaw-13766	857	37	”	"	PUNCT
taxlaw-13766	857	38	and	and	CCONJ
taxlaw-13766	857	39	that	that	SCONJ
taxlaw-13766	857	40	“	"	PUNCT
taxlaw-13766	857	41	[	[	X
taxlaw-13766	857	42	i]n	i]n	NOUN
taxlaw-13766	857	43	cases	case	NOUN
taxlaw-13766	857	44	where	where	SCONJ
taxlaw-13766	857	45	the	the	DET
taxlaw-13766	857	46	eitc	eitc	NOUN
taxlaw-13766	857	47	has	have	AUX
taxlaw-13766	857	48	been	be	AUX
taxlaw-13766	857	49	found	find	VERB
taxlaw-13766	857	50	nonexempt	nonexempt	NOUN
taxlaw-13766	857	51	under	under	ADP
taxlaw-13766	857	52	state	state	NOUN
taxlaw-13766	857	53	law	law	NOUN
taxlaw-13766	857	54	,	,	PUNCT
taxlaw-13766	857	55	it	it	PRON
taxlaw-13766	857	56	is	be	AUX
taxlaw-13766	857	57	generally	generally	ADV
taxlaw-13766	857	58	because	because	SCONJ
taxlaw-13766	857	59	the	the	DET
taxlaw-13766	857	60	particular	particular	ADJ
taxlaw-13766	857	61	statutory	statutory	ADJ
taxlaw-13766	857	62	scheme	scheme	NOUN
taxlaw-13766	857	63	explicitly	explicitly	ADV
taxlaw-13766	857	64	or	or	CCONJ
taxlaw-13766	857	65	implicitly	implicitly	ADV
taxlaw-13766	857	66	gives	give	VERB
taxlaw-13766	857	67	reason	reason	NOUN
taxlaw-13766	857	68	to	to	PART
taxlaw-13766	857	69	exclude	exclude	VERB
taxlaw-13766	857	70	the	the	DET
taxlaw-13766	857	71	eitc	eitc	NOUN
taxlaw-13766	857	72	.	.	PUNCT
taxlaw-13766	857	73	”263	”263	PUNCT
taxlaw-13766	858	1	the	the	DET
taxlaw-13766	858	2	court	court	NOUN
taxlaw-13766	858	3	declared	declare	VERB
taxlaw-13766	858	4	that	that	SCONJ
taxlaw-13766	858	5	“	"	PUNCT
taxlaw-13766	858	6	the	the	DET
taxlaw-13766	858	7	eitc	eitc	NOUN
taxlaw-13766	858	8	is	be	AUX
taxlaw-13766	858	9	specifically	specifically	ADV
taxlaw-13766	858	10	aimed	aim	VERB
taxlaw-13766	858	11	at	at	ADP
taxlaw-13766	858	12	providing	provide	VERB
taxlaw-13766	858	13	monetary	monetary	ADJ
taxlaw-13766	858	14	assistance	assistance	NOUN
taxlaw-13766	858	15	to	to	ADP
taxlaw-13766	858	16	lower	low	ADJ
taxlaw-13766	858	17	-	-	PUNCT
taxlaw-13766	858	18	income	income	NOUN
taxlaw-13766	858	19	individuals	individual	NOUN
taxlaw-13766	858	20	”	"	PUNCT
taxlaw-13766	858	21	and	and	CCONJ
taxlaw-13766	858	22	“	"	PUNCT
taxlaw-13766	858	23	washington	washington	PROPN
taxlaw-13766	858	24	’s	’s	PART
taxlaw-13766	858	25	statute	statute	NOUN
taxlaw-13766	858	26	offers	offer	VERB
taxlaw-13766	858	27	no	no	DET
taxlaw-13766	858	28	reason	reason	NOUN
taxlaw-13766	858	29	to	to	PART
taxlaw-13766	858	30	exclude	exclude	VERB
taxlaw-13766	858	31	the	the	DET
taxlaw-13766	858	32	eitc	eitc	ADJ
taxlaw-13766	858	33	or	or	CCONJ
taxlaw-13766	858	34	other	other	ADJ
taxlaw-13766	858	35	federal	federal	ADJ
taxlaw-13766	858	36	tax	tax	NOUN
taxlaw-13766	858	37	credits	credit	NOUN
taxlaw-13766	858	38	.	.	PUNCT
taxlaw-13766	859	1	”264	”264	VERB
taxlaw-13766	859	2	the	the	DET
taxlaw-13766	859	3	court	court	NOUN
taxlaw-13766	859	4	then	then	ADV
taxlaw-13766	859	5	held	hold	VERB
taxlaw-13766	859	6	that	that	SCONJ
taxlaw-13766	859	7	the	the	DET
taxlaw-13766	859	8	debtor	debtor	NOUN
taxlaw-13766	859	9	’s	’s	PART
taxlaw-13766	859	10	eitc	eitc	NOUN
taxlaw-13766	859	11	was	be	AUX
taxlaw-13766	859	12	“	"	PUNCT
taxlaw-13766	859	13	protected	protect	VERB
taxlaw-13766	859	14	from	from	ADP
taxlaw-13766	859	15	bankruptcy	bankruptcy	NOUN
taxlaw-13766	859	16	administration	administration	NOUN
taxlaw-13766	859	17	.	.	PUNCT
taxlaw-13766	860	1	”265	”265	VERB
taxlaw-13766	860	2	a	a	DET
taxlaw-13766	860	3	ninth	ninth	ADJ
taxlaw-13766	860	4	circuit	circuit	NOUN
taxlaw-13766	860	5	bankruptcy	bankruptcy	NOUN
taxlaw-13766	860	6	appellate	appellate	PROPN
taxlaw-13766	860	7	panel	panel	NOUN
taxlaw-13766	860	8	upheld	uphold	VERB
taxlaw-13766	860	9	the	the	DET
taxlaw-13766	860	10	court	court	NOUN
taxlaw-13766	860	11	’s	’s	PART
taxlaw-13766	860	12	holding	hold	VERB
taxlaw-13766	860	13	that	that	SCONJ
taxlaw-13766	860	14	the	the	DET
taxlaw-13766	860	15	eitc	eitc	NOUN
taxlaw-13766	860	16	is	be	AUX
taxlaw-13766	860	17	a	a	DET
taxlaw-13766	860	18	needs	need	NOUN
taxlaw-13766	860	19	-	-	PUNCT
taxlaw-13766	860	20	based	base	VERB
taxlaw-13766	860	21	program	program	NOUN
taxlaw-13766	860	22	and	and	CCONJ
taxlaw-13766	860	23	therefore	therefore	ADV
taxlaw-13766	860	24	exempt	exempt	ADJ
taxlaw-13766	860	25	from	from	ADP
taxlaw-13766	860	26	the	the	DET
taxlaw-13766	860	27	bankruptcy	bankruptcy	NOUN
taxlaw-13766	860	28	estate.266	estate.266	NOUN
taxlaw-13766	860	29	in	in	ADP
taxlaw-13766	860	30	its	its	PRON
taxlaw-13766	860	31	decision	decision	NOUN
taxlaw-13766	860	32	,	,	PUNCT
taxlaw-13766	860	33	the	the	DET
taxlaw-13766	860	34	court	court	NOUN
taxlaw-13766	860	35	cited	cite	VERB
taxlaw-13766	860	36	supreme	supreme	PROPN
taxlaw-13766	860	37	court	court	PROPN
taxlaw-13766	860	38	precedent	precedent	NOUN
taxlaw-13766	860	39	recognizing	recognize	VERB
taxlaw-13766	860	40	that	that	SCONJ
taxlaw-13766	860	41	“	"	PUNCT
taxlaw-13766	860	42	[	[	X
taxlaw-13766	860	43	t]he	t]he	ADV
taxlaw-13766	860	44	earned	earn	VERB
taxlaw-13766	860	45	-	-	PUNCT
taxlaw-13766	860	46	income	income	NOUN
taxlaw-13766	860	47	credit	credit	NOUN
taxlaw-13766	860	48	was	be	AUX
taxlaw-13766	860	49	enacted	enact	VERB
taxlaw-13766	860	50	.	.	PUNCT
taxlaw-13766	860	51	.	.	PUNCT
taxlaw-13766	860	52	.	.	PUNCT
taxlaw-13766	861	1	[	[	X
taxlaw-13766	861	2	in	in	ADP
taxlaw-13766	861	3	part	part	NOUN
taxlaw-13766	861	4	]	]	PUNCT
taxlaw-13766	861	5	to	to	PART
taxlaw-13766	861	6	provide	provide	VERB
taxlaw-13766	861	7	relief	relief	NOUN
taxlaw-13766	861	8	for	for	ADP
taxlaw-13766	861	9	lowincome	lowincome	NOUN
taxlaw-13766	861	10	families	family	NOUN
taxlaw-13766	861	11	hurt	hurt	VERB
taxlaw-13766	861	12	by	by	ADP
taxlaw-13766	861	13	rising	rise	VERB
taxlaw-13766	861	14	food	food	NOUN
taxlaw-13766	861	15	and	and	CCONJ
taxlaw-13766	861	16	energy	energy	NOUN
taxlaw-13766	861	17	prices	price	NOUN
taxlaw-13766	861	18	.	.	PUNCT
taxlaw-13766	861	19	”267	”267	VERB
taxlaw-13766	861	20	in	in	ADP
taxlaw-13766	861	21	a	a	DET
taxlaw-13766	861	22	2022	2022	NUM
taxlaw-13766	861	23	case	case	NOUN
taxlaw-13766	861	24	in	in	ADP
taxlaw-13766	861	25	which	which	PRON
taxlaw-13766	861	26	the	the	DET
taxlaw-13766	861	27	debtor	debtor	NOUN
taxlaw-13766	861	28	also	also	ADV
taxlaw-13766	861	29	asserted	assert	VERB
taxlaw-13766	861	30	that	that	SCONJ
taxlaw-13766	861	31	her	her	PRON
taxlaw-13766	861	32	eitc	eitc	ADJ
taxlaw-13766	861	33	refunds	refund	NOUN
taxlaw-13766	861	34	were	be	AUX
taxlaw-13766	861	35	exempt	exempt	ADJ
taxlaw-13766	861	36	from	from	ADP
taxlaw-13766	861	37	the	the	DET
taxlaw-13766	861	38	bankruptcy	bankruptcy	NOUN
taxlaw-13766	861	39	estate	estate	NOUN
taxlaw-13766	861	40	,	,	PUNCT
taxlaw-13766	861	41	the	the	DET
taxlaw-13766	861	42	bankruptcy	bankruptcy	NOUN
taxlaw-13766	861	43	court	court	NOUN
taxlaw-13766	861	44	for	for	ADP
taxlaw-13766	861	45	the	the	DET
taxlaw-13766	861	46	district	district	NOUN
taxlaw-13766	861	47	of	of	ADP
taxlaw-13766	861	48	new	new	PROPN
taxlaw-13766	861	49	mexico	mexico	PROPN
taxlaw-13766	861	50	reached	reach	VERB
taxlaw-13766	861	51	the	the	DET
taxlaw-13766	861	52	opposite	opposite	ADJ
taxlaw-13766	861	53	holding.268	holding.268	NOUN
taxlaw-13766	861	54	like	like	ADP
taxlaw-13766	861	55	the	the	DET
taxlaw-13766	861	56	washington	washington	PROPN
taxlaw-13766	861	57	court	court	NOUN
taxlaw-13766	861	58	,	,	PUNCT
taxlaw-13766	861	59	the	the	DET
taxlaw-13766	861	60	court	court	NOUN
taxlaw-13766	861	61	in	in	ADP
taxlaw-13766	861	62	in	in	ADP
taxlaw-13766	861	63	re	re	PROPN
taxlaw-13766	861	64	medina	medina	PROPN
taxlaw-13766	861	65	recognized	recognize	VERB
taxlaw-13766	861	66	the	the	DET
taxlaw-13766	861	67	“	"	PUNCT
taxlaw-13766	861	68	anti	anti	ADJ
taxlaw-13766	861	69	-	-	ADJ
taxlaw-13766	861	70	poverty	poverty	ADJ
taxlaw-13766	861	71	”	"	PUNCT
taxlaw-13766	861	72	purpose	purpose	NOUN
taxlaw-13766	861	73	of	of	ADP
taxlaw-13766	861	74	the	the	DET
taxlaw-13766	861	75	eitc.269	eitc.269	NOUN
taxlaw-13766	861	76	but	but	CCONJ
taxlaw-13766	861	77	the	the	DET
taxlaw-13766	861	78	court	court	NOUN
taxlaw-13766	861	79	emphasized	emphasize	VERB
taxlaw-13766	861	80	that	that	SCONJ
taxlaw-13766	861	81	while	while	SCONJ
taxlaw-13766	861	82	many	many	ADJ
taxlaw-13766	861	83	states	state	NOUN
taxlaw-13766	861	84	expressly	expressly	ADV
taxlaw-13766	861	85	exempt	exempt	VERB
taxlaw-13766	861	86	the	the	DET
taxlaw-13766	861	87	eitc	eitc	NOUN
taxlaw-13766	861	88	from	from	ADP
taxlaw-13766	861	89	the	the	DET
taxlaw-13766	861	90	bankruptcy	bankruptcy	NOUN
taxlaw-13766	861	91	estate	estate	NOUN
taxlaw-13766	861	92	,	,	PUNCT
taxlaw-13766	861	93	new	new	PROPN
taxlaw-13766	861	94	mexico	mexico	PROPN
taxlaw-13766	861	95	has	have	VERB
taxlaw-13766	861	96	not	not	PART
taxlaw-13766	861	97	,	,	PUNCT
taxlaw-13766	861	98	nor	nor	CCONJ
taxlaw-13766	861	99	does	do	AUX
taxlaw-13766	861	100	it	it	PRON
taxlaw-13766	861	101	have	have	VERB
taxlaw-13766	861	102	a	a	DET
taxlaw-13766	861	103	general	general	ADJ
taxlaw-13766	861	104	public	public	ADJ
taxlaw-13766	861	105	assistance	assistance	NOUN
taxlaw-13766	861	106	exemption.270	exemption.270	CCONJ
taxlaw-13766	861	107	without	without	ADP
taxlaw-13766	861	108	a	a	DET
taxlaw-13766	861	109	statutory	statutory	ADJ
taxlaw-13766	861	110	hook	hook	NOUN
taxlaw-13766	861	111	,	,	PUNCT
taxlaw-13766	861	112	the	the	DET
taxlaw-13766	861	113	court	court	NOUN
taxlaw-13766	861	114	held	hold	VERB
taxlaw-13766	861	115	that	that	SCONJ
taxlaw-13766	861	116	the	the	DET
taxlaw-13766	861	117	eitc	eitc	NOUN
taxlaw-13766	861	118	was	be	AUX
taxlaw-13766	861	119	not	not	PART
taxlaw-13766	861	120	exempted	exempt	VERB
taxlaw-13766	861	121	from	from	ADP
taxlaw-13766	861	122	creditors	creditor	NOUN
taxlaw-13766	861	123	’	'	PUNCT
taxlaw-13766	861	124	claims.271	claims.271	NOUN
taxlaw-13766	861	125	258	258	NUM
taxlaw-13766	861	126	in	in	ADP
taxlaw-13766	861	127	re	re	PROPN
taxlaw-13766	861	128	moreno	moreno	PROPN
taxlaw-13766	861	129	,	,	PUNCT
taxlaw-13766	861	130	629	629	NUM
taxlaw-13766	861	131	b.r	b.r	PROPN
taxlaw-13766	861	132	.	.	PROPN
taxlaw-13766	861	133	923	923	NUM
taxlaw-13766	861	134	(	(	PUNCT
taxlaw-13766	861	135	w.d	w.d	PROPN
taxlaw-13766	861	136	.	.	PROPN
taxlaw-13766	861	137	wash	wash	PROPN
taxlaw-13766	861	138	.	.	PUNCT
taxlaw-13766	862	1	bankr	bankr	PROPN
taxlaw-13766	862	2	.	.	PUNCT
taxlaw-13766	863	1	2021	2021	NUM
taxlaw-13766	863	2	)	)	PUNCT
taxlaw-13766	863	3	.	.	PUNCT
taxlaw-13766	864	1	259	259	NUM
taxlaw-13766	864	2	wash	wash	NOUN
taxlaw-13766	864	3	.	.	PUNCT
taxlaw-13766	865	1	rev	rev	PROPN
taxlaw-13766	865	2	.	.	PROPN
taxlaw-13766	865	3	code	code	PROPN
taxlaw-13766	865	4	§	§	PROPN
taxlaw-13766	865	5	74.04.280	74.04.280	PROPN
taxlaw-13766	865	6	(	(	PUNCT
taxlaw-13766	865	7	1959	1959	NUM
taxlaw-13766	865	8	)	)	PUNCT
taxlaw-13766	865	9	;	;	PUNCT
taxlaw-13766	865	10	anthis	anthis	PROPN
taxlaw-13766	865	11	v.	v.	CCONJ
taxlaw-13766	865	12	copland	copland	PROPN
taxlaw-13766	865	13	,	,	PUNCT
taxlaw-13766	865	14	270	270	NUM
taxlaw-13766	865	15	p.3d	p.3d	NUM
taxlaw-13766	865	16	574	574	NUM
taxlaw-13766	865	17	(	(	PUNCT
taxlaw-13766	865	18	2012	2012	NUM
taxlaw-13766	865	19	)	)	PUNCT
taxlaw-13766	865	20	(	(	PUNCT
taxlaw-13766	865	21	referring	refer	VERB
taxlaw-13766	865	22	to	to	ADP
taxlaw-13766	865	23	assistance	assistance	NOUN
taxlaw-13766	865	24	protection	protection	NOUN
taxlaw-13766	865	25	statutes	statute	NOUN
taxlaw-13766	865	26	as	as	ADP
taxlaw-13766	865	27	“	"	PUNCT
taxlaw-13766	865	28	exemption	exemption	NOUN
taxlaw-13766	865	29	statutes	statute	NOUN
taxlaw-13766	865	30	”	"	PUNCT
taxlaw-13766	865	31	)	)	PUNCT
taxlaw-13766	865	32	.	.	PUNCT
taxlaw-13766	866	1	260	260	NUM
taxlaw-13766	866	2	629	629	NUM
taxlaw-13766	866	3	b.r	b.r	PROPN
taxlaw-13766	866	4	.	.	PROPN
taxlaw-13766	866	5	at	at	ADP
taxlaw-13766	866	6	929	929	NUM
taxlaw-13766	866	7	(	(	PUNCT
taxlaw-13766	866	8	citing	cite	VERB
taxlaw-13766	866	9	wash	wash	NOUN
taxlaw-13766	866	10	.	.	PUNCT
taxlaw-13766	867	1	rev	rev	PROPN
taxlaw-13766	867	2	.	.	PROPN
taxlaw-13766	867	3	code	code	PROPN
taxlaw-13766	867	4	§	§	PROPN
taxlaw-13766	867	5	74.04.005(11	74.04.005(11	NUM
taxlaw-13766	867	6	)	)	PUNCT
taxlaw-13766	867	7	)	)	PUNCT
taxlaw-13766	867	8	.	.	PUNCT
taxlaw-13766	868	1	261	261	NUM
taxlaw-13766	868	2	i	i	PRON
taxlaw-13766	868	3	d.	d.	NOUN
taxlaw-13766	868	4	at	at	ADP
taxlaw-13766	868	5	930	930	NUM
taxlaw-13766	868	6	(	(	PUNCT
taxlaw-13766	868	7	citing	cite	VERB
taxlaw-13766	868	8	wash	wash	NOUN
taxlaw-13766	868	9	.	.	PUNCT
taxlaw-13766	869	1	rev	rev	PROPN
taxlaw-13766	869	2	.	.	PROPN
taxlaw-13766	869	3	code	code	PROPN
taxlaw-13766	869	4	§	§	PROPN
taxlaw-13766	869	5	74.04.005(8	74.04.005(8	NOUN
taxlaw-13766	869	6	)	)	PUNCT
taxlaw-13766	869	7	)	)	PUNCT
taxlaw-13766	869	8	.	.	PUNCT
taxlaw-13766	870	1	262	262	NUM
taxlaw-13766	871	1	i	i	PRON
taxlaw-13766	871	2	d.	d.	PROPN
taxlaw-13766	871	3	263	263	NUM
taxlaw-13766	872	1	i	i	PRON
taxlaw-13766	872	2	d.	d.	PROPN
taxlaw-13766	872	3	at	at	ADP
taxlaw-13766	872	4	933	933	NUM
taxlaw-13766	872	5	.	.	PUNCT
taxlaw-13766	873	1	264	264	NUM
taxlaw-13766	874	1	i	i	PRON
taxlaw-13766	874	2	d.	d.	PROPN
taxlaw-13766	874	3	at	at	ADP
taxlaw-13766	874	4	934	934	NUM
taxlaw-13766	874	5	.	.	PUNCT
taxlaw-13766	875	1	265	265	NUM
taxlaw-13766	876	1	i	i	PRON
taxlaw-13766	876	2	d.	d.	PROPN
taxlaw-13766	876	3	266	266	NUM
taxlaw-13766	876	4	in	in	ADP
taxlaw-13766	876	5	re	re	PROPN
taxlaw-13766	876	6	moreno	moreno	PROPN
taxlaw-13766	876	7	,	,	PUNCT
taxlaw-13766	876	8	no	no	INTJ
taxlaw-13766	876	9	.	.	PUNCT
taxlaw-13766	876	10	ww-21	ww-21	PROPN
taxlaw-13766	876	11	-	-	SYM
taxlaw-13766	876	12	1124	1124	NUM
taxlaw-13766	876	13	-	-	PUNCT
taxlaw-13766	876	14	lbs	lbs	NOUN
taxlaw-13766	876	15	,	,	PUNCT
taxlaw-13766	876	16	2021	2021	NUM
taxlaw-13766	876	17	wl	wl	X
taxlaw-13766	876	18	6140115	6140115	NUM
taxlaw-13766	876	19	(	(	PUNCT
taxlaw-13766	876	20	b.a.p	b.a.p	NOUN
taxlaw-13766	876	21	.	.	PUNCT
taxlaw-13766	876	22	9th	9th	ADJ
taxlaw-13766	876	23	cir	cir	NOUN
taxlaw-13766	876	24	.	.	PUNCT
taxlaw-13766	877	1	dec	dec	PROPN
taxlaw-13766	877	2	.	.	PROPN
taxlaw-13766	877	3	23	23	NUM
taxlaw-13766	877	4	,	,	PUNCT
taxlaw-13766	877	5	2021	2021	NUM
taxlaw-13766	877	6	)	)	PUNCT
taxlaw-13766	877	7	.	.	PUNCT
taxlaw-13766	878	1	267	267	NUM
taxlaw-13766	879	1	i	i	PRON
taxlaw-13766	879	2	d.	d.	PROPN
taxlaw-13766	879	3	at	at	ADP
taxlaw-13766	879	4	*	*	NUM
taxlaw-13766	879	5	4	4	NUM
taxlaw-13766	879	6	(	(	PUNCT
taxlaw-13766	879	7	emphasis	emphasis	NOUN
taxlaw-13766	879	8	added	add	VERB
taxlaw-13766	879	9	)	)	PUNCT
taxlaw-13766	879	10	(	(	PUNCT
taxlaw-13766	879	11	citing	cite	VERB
taxlaw-13766	879	12	sorenson	sorenson	PROPN
taxlaw-13766	879	13	v.	v.	PROPN
taxlaw-13766	879	14	secretary	secretary	PROPN
taxlaw-13766	879	15	of	of	ADP
taxlaw-13766	879	16	treasury	treasury	PROPN
taxlaw-13766	879	17	,	,	PUNCT
taxlaw-13766	879	18	475	475	NUM
taxlaw-13766	879	19	u.s	u.s	PROPN
taxlaw-13766	879	20	.	.	PROPN
taxlaw-13766	879	21	851	851	NUM
taxlaw-13766	879	22	,	,	PUNCT
taxlaw-13766	879	23	864	864	NUM
taxlaw-13766	879	24	(	(	PUNCT
taxlaw-13766	879	25	1986	1986	NUM
taxlaw-13766	879	26	)	)	PUNCT
taxlaw-13766	879	27	)	)	PUNCT
taxlaw-13766	879	28	.	.	PUNCT
taxlaw-13766	880	1	268	268	NUM
taxlaw-13766	880	2	in	in	ADP
taxlaw-13766	880	3	re	re	PROPN
taxlaw-13766	880	4	medina	medina	PROPN
taxlaw-13766	880	5	,	,	PUNCT
taxlaw-13766	880	6	no	no	INTJ
taxlaw-13766	880	7	.	.	NOUN
taxlaw-13766	880	8	22	22	NUM
taxlaw-13766	880	9	-	-	PUNCT
taxlaw-13766	880	10	10233	10233	NUM
taxlaw-13766	880	11	-	-	PUNCT
taxlaw-13766	880	12	j7	j7	NOUN
taxlaw-13766	880	13	,	,	PUNCT
taxlaw-13766	880	14	2022	2022	NUM
taxlaw-13766	880	15	wl	wl	X
taxlaw-13766	880	16	17742527	17742527	NUM
taxlaw-13766	880	17	(	(	PUNCT
taxlaw-13766	880	18	bankr	bankr	VERB
taxlaw-13766	880	19	.	.	PUNCT
taxlaw-13766	881	1	d.n.m	d.n.m	PROPN
taxlaw-13766	881	2	.	.	PUNCT
taxlaw-13766	882	1	dec	dec	PROPN
taxlaw-13766	882	2	.	.	PROPN
taxlaw-13766	882	3	16	16	NUM
taxlaw-13766	882	4	,	,	PUNCT
taxlaw-13766	882	5	2022	2022	NUM
taxlaw-13766	882	6	)	)	PUNCT
taxlaw-13766	882	7	.	.	PUNCT
taxlaw-13766	883	1	269	269	NUM
taxlaw-13766	884	1	i	i	PRON
taxlaw-13766	884	2	d.	d.	PROPN
taxlaw-13766	884	3	at	at	ADP
taxlaw-13766	884	4	*	*	PROPN
taxlaw-13766	884	5	3	3	NUM
taxlaw-13766	884	6	.	.	NUM
taxlaw-13766	884	7	270	270	NUM
taxlaw-13766	885	1	i	i	PRON
taxlaw-13766	885	2	d.	d.	VERB
taxlaw-13766	885	3	at	at	ADP
taxlaw-13766	885	4	*	*	PROPN
taxlaw-13766	885	5	4	4	NUM
taxlaw-13766	885	6	.	.	NUM
taxlaw-13766	885	7	271	271	NUM
taxlaw-13766	886	1	i	i	PRON
taxlaw-13766	886	2	d.	d.	VERB
taxlaw-13766	886	3	at	at	ADP
taxlaw-13766	886	4	*	*	PROPN
taxlaw-13766	886	5	6	6	NUM
taxlaw-13766	886	6	.	.	SYM
taxlaw-13766	886	7	124	124	NUM
taxlaw-13766	886	8	columbia	columbia	PROPN
taxlaw-13766	886	9	journal	journal	PROPN
taxlaw-13766	886	10	of	of	ADP
taxlaw-13766	886	11	tax	tax	NOUN
taxlaw-13766	886	12	law	law	NOUN
taxlaw-13766	887	1	[	[	X
taxlaw-13766	887	2	vol	vol	NOUN
taxlaw-13766	887	3	.	.	PUNCT
taxlaw-13766	888	1	16:2	16:2	NUM
taxlaw-13766	888	2	in	in	ADP
taxlaw-13766	888	3	states	state	NOUN
taxlaw-13766	888	4	like	like	ADP
taxlaw-13766	888	5	new	new	PROPN
taxlaw-13766	888	6	mexico	mexico	PROPN
taxlaw-13766	888	7	that	that	PRON
taxlaw-13766	888	8	do	do	AUX
taxlaw-13766	888	9	not	not	PART
taxlaw-13766	888	10	exempt	exempt	VERB
taxlaw-13766	888	11	the	the	DET
taxlaw-13766	888	12	eitc	eitc	NOUN
taxlaw-13766	888	13	from	from	ADP
taxlaw-13766	888	14	the	the	DET
taxlaw-13766	888	15	bankruptcy	bankruptcy	NOUN
taxlaw-13766	888	16	estate	estate	NOUN
taxlaw-13766	888	17	,	,	PUNCT
taxlaw-13766	888	18	low	low	ADJ
taxlaw-13766	888	19	-	-	PUNCT
taxlaw-13766	888	20	income	income	NOUN
taxlaw-13766	888	21	taxpayer	taxpayer	NOUN
taxlaw-13766	888	22	bankruptcies	bankruptcy	NOUN
taxlaw-13766	888	23	contribute	contribute	VERB
taxlaw-13766	888	24	to	to	ADP
taxlaw-13766	888	25	the	the	DET
taxlaw-13766	888	26	underreceiving	underreceive	VERB
taxlaw-13766	888	27	gap	gap	NOUN
taxlaw-13766	888	28	by	by	ADP
taxlaw-13766	888	29	allowing	allow	VERB
taxlaw-13766	888	30	redistribution	redistribution	NOUN
taxlaw-13766	888	31	to	to	PART
taxlaw-13766	888	32	flow	flow	VERB
taxlaw-13766	888	33	from	from	ADP
taxlaw-13766	888	34	the	the	DET
taxlaw-13766	888	35	government	government	NOUN
taxlaw-13766	888	36	to	to	ADP
taxlaw-13766	888	37	creditors	creditor	NOUN
taxlaw-13766	888	38	.	.	PUNCT
taxlaw-13766	889	1	trustees	trustee	NOUN
taxlaw-13766	889	2	in	in	ADP
taxlaw-13766	889	3	these	these	DET
taxlaw-13766	889	4	states	state	NOUN
taxlaw-13766	889	5	have	have	VERB
taxlaw-13766	889	6	financial	financial	ADJ
taxlaw-13766	889	7	incentive	incentive	NOUN
taxlaw-13766	889	8	to	to	PART
taxlaw-13766	889	9	pursue	pursue	VERB
taxlaw-13766	889	10	the	the	DET
taxlaw-13766	889	11	eitc	eitc	NOUN
taxlaw-13766	889	12	:	:	PUNCT
taxlaw-13766	889	13	11	11	NUM
taxlaw-13766	889	14	u.s.c	u.s.c	NOUN
taxlaw-13766	889	15	.	.	PUNCT
taxlaw-13766	890	1	§	§	PROPN
taxlaw-13766	890	2	326(a	326(a	PROPN
taxlaw-13766	890	3	)	)	PUNCT
taxlaw-13766	890	4	authorizes	authorize	VERB
taxlaw-13766	890	5	trustees	trustee	NOUN
taxlaw-13766	890	6	to	to	PART
taxlaw-13766	890	7	earn	earn	VERB
taxlaw-13766	890	8	25	25	NUM
taxlaw-13766	890	9	%	%	NOUN
taxlaw-13766	890	10	of	of	ADP
taxlaw-13766	890	11	assets	asset	NOUN
taxlaw-13766	890	12	they	they	PRON
taxlaw-13766	890	13	administer	administer	VERB
taxlaw-13766	890	14	under	under	ADP
taxlaw-13766	890	15	$	$	SYM
taxlaw-13766	890	16	5,000;272	5,000;272	NOUN
taxlaw-13766	890	17	an	an	DET
taxlaw-13766	890	18	eitc	eitc	NOUN
taxlaw-13766	890	19	is	be	AUX
taxlaw-13766	890	20	easy	easy	ADJ
taxlaw-13766	890	21	money	money	NOUN
taxlaw-13766	890	22	in	in	ADP
taxlaw-13766	890	23	the	the	DET
taxlaw-13766	890	24	sense	sense	NOUN
taxlaw-13766	890	25	that	that	SCONJ
taxlaw-13766	890	26	a	a	DET
taxlaw-13766	890	27	trustee	trustee	NOUN
taxlaw-13766	890	28	does	do	AUX
taxlaw-13766	890	29	not	not	PART
taxlaw-13766	890	30	have	have	AUX
taxlaw-13766	890	31	to	to	PART
taxlaw-13766	890	32	sell	sell	VERB
taxlaw-13766	890	33	it	it	PRON
taxlaw-13766	890	34	,	,	PUNCT
taxlaw-13766	890	35	as	as	SCONJ
taxlaw-13766	890	36	they	they	PRON
taxlaw-13766	890	37	might	might	AUX
taxlaw-13766	890	38	other	other	ADJ
taxlaw-13766	890	39	bankruptcy	bankruptcy	NOUN
taxlaw-13766	890	40	assets	asset	NOUN
taxlaw-13766	890	41	.	.	PUNCT
taxlaw-13766	891	1	this	this	DET
taxlaw-13766	891	2	phenomenon	phenomenon	NOUN
taxlaw-13766	891	3	is	be	AUX
taxlaw-13766	891	4	not	not	PART
taxlaw-13766	891	5	just	just	ADV
taxlaw-13766	891	6	hypothetical	hypothetical	ADJ
taxlaw-13766	891	7	.	.	PUNCT
taxlaw-13766	892	1	as	as	SCONJ
taxlaw-13766	892	2	one	one	NUM
taxlaw-13766	892	3	bankruptcy	bankruptcy	NOUN
taxlaw-13766	892	4	scholar	scholar	NOUN
taxlaw-13766	892	5	puts	put	VERB
taxlaw-13766	892	6	it	it	PRON
taxlaw-13766	892	7	,	,	PUNCT
taxlaw-13766	892	8	“	"	PUNCT
taxlaw-13766	892	9	[	[	PUNCT
taxlaw-13766	892	10	e]arned	e]arne	VERB
taxlaw-13766	892	11	-	-	PUNCT
taxlaw-13766	892	12	income	income	NOUN
taxlaw-13766	892	13	tax	tax	NOUN
taxlaw-13766	892	14	credits	credit	NOUN
taxlaw-13766	892	15	.	.	PUNCT
taxlaw-13766	892	16	.	.	PUNCT
taxlaw-13766	893	1	.	.	PUNCT
taxlaw-13766	894	1	are	be	AUX
taxlaw-13766	894	2	a	a	DET
taxlaw-13766	894	3	bit	bit	NOUN
taxlaw-13766	894	4	of	of	ADP
taxlaw-13766	894	5	a	a	DET
taxlaw-13766	894	6	thing	thing	NOUN
taxlaw-13766	894	7	in	in	ADP
taxlaw-13766	894	8	consumer	consumer	NOUN
taxlaw-13766	894	9	bankruptcy	bankruptcy	NOUN
taxlaw-13766	894	10	at	at	ADP
taxlaw-13766	894	11	the	the	DET
taxlaw-13766	894	12	moment	moment	NOUN
taxlaw-13766	894	13	.	.	PUNCT
taxlaw-13766	895	1	”273	”273	PUNCT
taxlaw-13766	896	1	but	but	CCONJ
taxlaw-13766	896	2	without	without	ADP
taxlaw-13766	896	3	empirical	empirical	ADJ
taxlaw-13766	896	4	study	study	NOUN
taxlaw-13766	896	5	,	,	PUNCT
taxlaw-13766	896	6	it	it	PRON
taxlaw-13766	896	7	is	be	AUX
taxlaw-13766	896	8	impossible	impossible	ADJ
taxlaw-13766	896	9	to	to	PART
taxlaw-13766	896	10	compare	compare	VERB
taxlaw-13766	896	11	the	the	DET
taxlaw-13766	896	12	underreceiving	underreceive	VERB
taxlaw-13766	896	13	gap	gap	NOUN
taxlaw-13766	896	14	from	from	ADP
taxlaw-13766	896	15	bankruptcy	bankruptcy	NOUN
taxlaw-13766	896	16	proceedings	proceeding	NOUN
taxlaw-13766	896	17	to	to	ADP
taxlaw-13766	896	18	that	that	PRON
taxlaw-13766	896	19	of	of	ADP
taxlaw-13766	896	20	irs	irs	PROPN
taxlaw-13766	896	21	audits	audits	NOUN
taxlaw-13766	896	22	or	or	CCONJ
taxlaw-13766	896	23	to	to	ADP
taxlaw-13766	896	24	other	other	ADJ
taxlaw-13766	896	25	portions	portion	NOUN
taxlaw-13766	896	26	of	of	ADP
taxlaw-13766	896	27	the	the	DET
taxlaw-13766	896	28	tax	tax	NOUN
taxlaw-13766	896	29	redistribution	redistribution	NOUN
taxlaw-13766	896	30	gap	gap	NOUN
taxlaw-13766	896	31	.	.	PUNCT
taxlaw-13766	897	1	these	these	DET
taxlaw-13766	897	2	three	three	NUM
taxlaw-13766	897	3	components	component	NOUN
taxlaw-13766	897	4	—	—	PUNCT
taxlaw-13766	897	5	the	the	DET
taxlaw-13766	897	6	nonparticipation	nonparticipation	NOUN
taxlaw-13766	897	7	gap	gap	NOUN
taxlaw-13766	897	8	,	,	PUNCT
taxlaw-13766	897	9	the	the	DET
taxlaw-13766	897	10	underclaiming	underclaiming	NOUN
taxlaw-13766	897	11	gap	gap	NOUN
taxlaw-13766	897	12	,	,	PUNCT
taxlaw-13766	897	13	and	and	CCONJ
taxlaw-13766	897	14	the	the	DET
taxlaw-13766	897	15	underreceiving	underreceive	VERB
taxlaw-13766	897	16	gap	gap	NOUN
taxlaw-13766	897	17	—	—	PUNCT
taxlaw-13766	897	18	comprise	comprise	VERB
taxlaw-13766	897	19	the	the	DET
taxlaw-13766	897	20	overall	overall	ADJ
taxlaw-13766	897	21	redistribution	redistribution	NOUN
taxlaw-13766	897	22	implementation	implementation	NOUN
taxlaw-13766	897	23	gap	gap	NOUN
taxlaw-13766	897	24	with	with	ADP
taxlaw-13766	897	25	respect	respect	NOUN
taxlaw-13766	897	26	to	to	ADP
taxlaw-13766	897	27	the	the	DET
taxlaw-13766	897	28	eitc	eitc	NOUN
taxlaw-13766	897	29	.	.	PUNCT
taxlaw-13766	898	1	calculating	calculate	VERB
taxlaw-13766	898	2	the	the	DET
taxlaw-13766	898	3	magnitude	magnitude	NOUN
taxlaw-13766	898	4	of	of	ADP
taxlaw-13766	898	5	each	each	PRON
taxlaw-13766	898	6	of	of	ADP
taxlaw-13766	898	7	these	these	DET
taxlaw-13766	898	8	components	component	NOUN
taxlaw-13766	898	9	would	would	AUX
taxlaw-13766	898	10	allow	allow	VERB
taxlaw-13766	898	11	for	for	ADP
taxlaw-13766	898	12	an	an	DET
taxlaw-13766	898	13	estimate	estimate	NOUN
taxlaw-13766	898	14	of	of	ADP
taxlaw-13766	898	15	the	the	DET
taxlaw-13766	898	16	overall	overall	ADJ
taxlaw-13766	898	17	implementation	implementation	NOUN
taxlaw-13766	898	18	gap	gap	NOUN
taxlaw-13766	898	19	;	;	PUNCT
taxlaw-13766	898	20	adding	add	VERB
taxlaw-13766	898	21	that	that	SCONJ
taxlaw-13766	898	22	implementation	implementation	NOUN
taxlaw-13766	898	23	gap	gap	NOUN
taxlaw-13766	898	24	to	to	ADP
taxlaw-13766	898	25	eitc	eitc	NOUN
taxlaw-13766	898	26	payments	payment	NOUN
taxlaw-13766	898	27	would	would	AUX
taxlaw-13766	898	28	allow	allow	VERB
taxlaw-13766	898	29	us	we	PRON
taxlaw-13766	898	30	to	to	PART
taxlaw-13766	898	31	measure	measure	VERB
taxlaw-13766	898	32	the	the	DET
taxlaw-13766	898	33	total	total	ADJ
taxlaw-13766	898	34	potential	potential	ADJ
taxlaw-13766	898	35	redistribution	redistribution	NOUN
taxlaw-13766	898	36	of	of	ADP
taxlaw-13766	898	37	the	the	DET
taxlaw-13766	898	38	eitc	eitc	NOUN
taxlaw-13766	898	39	as	as	SCONJ
taxlaw-13766	898	40	written	write	VERB
taxlaw-13766	898	41	and	and	CCONJ
taxlaw-13766	898	42	approximate	approximate	VERB
taxlaw-13766	898	43	the	the	DET
taxlaw-13766	898	44	tax	tax	NOUN
taxlaw-13766	898	45	redistribution	redistribution	NOUN
taxlaw-13766	898	46	gap	gap	NOUN
taxlaw-13766	898	47	.	.	PUNCT
taxlaw-13766	899	1	in	in	ADP
taxlaw-13766	899	2	the	the	DET
taxlaw-13766	899	3	final	final	ADJ
taxlaw-13766	899	4	section	section	NOUN
taxlaw-13766	899	5	,	,	PUNCT
taxlaw-13766	899	6	we	we	PRON
taxlaw-13766	899	7	further	far	ADV
taxlaw-13766	899	8	build	build	VERB
taxlaw-13766	899	9	out	out	ADP
taxlaw-13766	899	10	the	the	DET
taxlaw-13766	899	11	tax	tax	NOUN
taxlaw-13766	899	12	redistribution	redistribution	NOUN
taxlaw-13766	899	13	gap	gap	NOUN
taxlaw-13766	899	14	’s	’s	PART
taxlaw-13766	899	15	conceptual	conceptual	ADJ
taxlaw-13766	899	16	value	value	NOUN
taxlaw-13766	899	17	by	by	ADP
taxlaw-13766	899	18	mapping	map	VERB
taxlaw-13766	899	19	proposed	propose	VERB
taxlaw-13766	899	20	tax	tax	NOUN
taxlaw-13766	899	21	reforms	reform	NOUN
taxlaw-13766	899	22	to	to	ADP
taxlaw-13766	899	23	their	their	PRON
taxlaw-13766	899	24	respective	respective	ADJ
taxlaw-13766	899	25	tax	tax	NOUN
taxlaw-13766	899	26	redistribution	redistribution	NOUN
taxlaw-13766	899	27	gap	gap	NOUN
taxlaw-13766	899	28	components	component	NOUN
taxlaw-13766	899	29	.	.	PUNCT
taxlaw-13766	900	1	iv	iv	X
taxlaw-13766	900	2	.	.	PUNCT
taxlaw-13766	901	1	closing	close	VERB
taxlaw-13766	901	2	the	the	DET
taxlaw-13766	901	3	tax	tax	NOUN
taxlaw-13766	901	4	redistribution	redistribution	NOUN
taxlaw-13766	901	5	gap	gap	NOUN
taxlaw-13766	901	6	having	having	AUX
taxlaw-13766	901	7	used	use	VERB
taxlaw-13766	901	8	the	the	DET
taxlaw-13766	901	9	eitc	eitc	NOUN
taxlaw-13766	901	10	as	as	ADP
taxlaw-13766	901	11	a	a	DET
taxlaw-13766	901	12	focal	focal	ADJ
taxlaw-13766	901	13	point	point	NOUN
taxlaw-13766	901	14	,	,	PUNCT
taxlaw-13766	901	15	we	we	PRON
taxlaw-13766	901	16	now	now	ADV
taxlaw-13766	901	17	have	have	VERB
taxlaw-13766	901	18	a	a	DET
taxlaw-13766	901	19	preliminary	preliminary	ADJ
taxlaw-13766	901	20	framework	framework	NOUN
taxlaw-13766	901	21	of	of	ADP
taxlaw-13766	901	22	the	the	DET
taxlaw-13766	901	23	tax	tax	NOUN
taxlaw-13766	901	24	redistribution	redistribution	NOUN
taxlaw-13766	901	25	gap	gap	NOUN
taxlaw-13766	901	26	.	.	PUNCT
taxlaw-13766	902	1	for	for	ADP
taxlaw-13766	902	2	whom	whom	PRON
taxlaw-13766	902	3	should	should	AUX
taxlaw-13766	902	4	it	it	PRON
taxlaw-13766	902	5	matter	matter	VERB
taxlaw-13766	902	6	?	?	PUNCT
taxlaw-13766	903	1	warren	warren	PROPN
taxlaw-13766	903	2	lists	list	VERB
taxlaw-13766	903	3	the	the	DET
taxlaw-13766	903	4	many	many	ADJ
taxlaw-13766	903	5	stakeholders	stakeholder	NOUN
taxlaw-13766	903	6	of	of	ADP
taxlaw-13766	903	7	tax	tax	NOUN
taxlaw-13766	903	8	revenue	revenue	NOUN
taxlaw-13766	903	9	gap	gap	NOUN
taxlaw-13766	903	10	analysis	analysis	NOUN
taxlaw-13766	903	11	(	(	PUNCT
taxlaw-13766	903	12	the	the	DET
taxlaw-13766	903	13	treasury	treasury	NOUN
taxlaw-13766	903	14	,	,	PUNCT
taxlaw-13766	903	15	the	the	DET
taxlaw-13766	903	16	irs	irs	PROPN
taxlaw-13766	903	17	,	,	PUNCT
taxlaw-13766	903	18	taxpayers	taxpayer	NOUN
taxlaw-13766	903	19	and	and	CCONJ
taxlaw-13766	903	20	voters	voter	NOUN
taxlaw-13766	903	21	,	,	PUNCT
taxlaw-13766	903	22	politicians	politician	NOUN
taxlaw-13766	903	23	,	,	PUNCT
taxlaw-13766	903	24	and	and	CCONJ
taxlaw-13766	903	25	statisticians)274	statisticians)274	PROPN
taxlaw-13766	903	26	—	—	PUNCT
taxlaw-13766	903	27	each	each	PRON
taxlaw-13766	903	28	of	of	ADP
taxlaw-13766	903	29	these	these	DET
taxlaw-13766	903	30	stakeholders	stakeholder	NOUN
taxlaw-13766	903	31	should	should	AUX
taxlaw-13766	903	32	have	have	VERB
taxlaw-13766	903	33	an	an	DET
taxlaw-13766	903	34	interest	interest	NOUN
taxlaw-13766	903	35	in	in	ADP
taxlaw-13766	903	36	understanding	understand	VERB
taxlaw-13766	903	37	the	the	DET
taxlaw-13766	903	38	tax	tax	NOUN
taxlaw-13766	903	39	redistribution	redistribution	NOUN
taxlaw-13766	903	40	gap	gap	NOUN
taxlaw-13766	903	41	.	.	PUNCT
taxlaw-13766	904	1	a	a	DET
taxlaw-13766	904	2	clear	clear	ADJ
taxlaw-13766	904	3	measure	measure	NOUN
taxlaw-13766	904	4	of	of	ADP
taxlaw-13766	904	5	the	the	DET
taxlaw-13766	904	6	tax	tax	NOUN
taxlaw-13766	904	7	redistribution	redistribution	NOUN
taxlaw-13766	904	8	gap	gap	NOUN
taxlaw-13766	904	9	has	have	VERB
taxlaw-13766	904	10	both	both	CCONJ
taxlaw-13766	904	11	procedural	procedural	ADJ
taxlaw-13766	904	12	and	and	CCONJ
taxlaw-13766	904	13	substantive	substantive	ADJ
taxlaw-13766	904	14	value	value	NOUN
taxlaw-13766	904	15	:	:	PUNCT
taxlaw-13766	904	16	it	it	PRON
taxlaw-13766	904	17	can	can	AUX
taxlaw-13766	904	18	highlight	highlight	VERB
taxlaw-13766	904	19	whether	whether	SCONJ
taxlaw-13766	904	20	the	the	DET
taxlaw-13766	904	21	tax	tax	NOUN
taxlaw-13766	904	22	system	system	NOUN
taxlaw-13766	904	23	is	be	AUX
taxlaw-13766	904	24	operating	operate	VERB
taxlaw-13766	904	25	as	as	ADV
taxlaw-13766	904	26	intended	intend	VERB
taxlaw-13766	904	27	,	,	PUNCT
taxlaw-13766	904	28	and	and	CCONJ
taxlaw-13766	904	29	to	to	ADP
taxlaw-13766	904	30	the	the	DET
taxlaw-13766	904	31	extent	extent	NOUN
taxlaw-13766	904	32	it	it	PRON
taxlaw-13766	904	33	is	be	AUX
taxlaw-13766	904	34	not	not	PART
taxlaw-13766	904	35	,	,	PUNCT
taxlaw-13766	904	36	how	how	SCONJ
taxlaw-13766	904	37	far	far	ADV
taxlaw-13766	904	38	short	short	ADJ
taxlaw-13766	904	39	it	it	PRON
taxlaw-13766	904	40	falls	fall	VERB
taxlaw-13766	904	41	of	of	ADP
taxlaw-13766	904	42	its	its	PRON
taxlaw-13766	904	43	redistributive	redistributive	ADJ
taxlaw-13766	904	44	goals	goal	NOUN
taxlaw-13766	904	45	.	.	PUNCT
taxlaw-13766	905	1	to	to	PART
taxlaw-13766	905	2	begin	begin	VERB
taxlaw-13766	905	3	,	,	PUNCT
taxlaw-13766	905	4	we	we	PRON
taxlaw-13766	905	5	address	address	VERB
taxlaw-13766	905	6	one	one	NUM
taxlaw-13766	905	7	critique	critique	NOUN
taxlaw-13766	905	8	of	of	ADP
taxlaw-13766	905	9	the	the	DET
taxlaw-13766	905	10	redistribution	redistribution	NOUN
taxlaw-13766	905	11	implementation	implementation	NOUN
taxlaw-13766	905	12	gap	gap	NOUN
taxlaw-13766	905	13	:	:	PUNCT
taxlaw-13766	905	14	it	it	PRON
taxlaw-13766	905	15	measures	measure	VERB
taxlaw-13766	905	16	an	an	DET
taxlaw-13766	905	17	inevitability	inevitability	NOUN
taxlaw-13766	905	18	.	.	PUNCT
taxlaw-13766	906	1	just	just	ADV
taxlaw-13766	906	2	as	as	SCONJ
taxlaw-13766	906	3	it	it	PRON
taxlaw-13766	906	4	is	be	AUX
taxlaw-13766	906	5	not	not	PART
taxlaw-13766	906	6	reasonable	reasonable	ADJ
taxlaw-13766	906	7	to	to	PART
taxlaw-13766	906	8	expect	expect	VERB
taxlaw-13766	906	9	100	100	NUM
taxlaw-13766	906	10	%	%	NOUN
taxlaw-13766	906	11	tax	tax	NOUN
taxlaw-13766	906	12	compliance	compliance	NOUN
taxlaw-13766	906	13	,	,	PUNCT
taxlaw-13766	906	14	100	100	NUM
taxlaw-13766	906	15	%	%	NOUN
taxlaw-13766	906	16	redistribution	redistribution	NOUN
taxlaw-13766	906	17	implementation	implementation	NOUN
taxlaw-13766	906	18	is	be	AUX
taxlaw-13766	906	19	not	not	PART
taxlaw-13766	906	20	a	a	DET
taxlaw-13766	906	21	feasible	feasible	ADJ
taxlaw-13766	906	22	goal.275	goal.275	NOUN
taxlaw-13766	906	23	still	still	ADV
taxlaw-13766	906	24	,	,	PUNCT
taxlaw-13766	906	25	there	there	PRON
taxlaw-13766	906	26	is	be	VERB
taxlaw-13766	906	27	value	value	NOUN
taxlaw-13766	906	28	in	in	ADP
taxlaw-13766	906	29	understanding	understanding	NOUN
taxlaw-13766	906	30	how	how	SCONJ
taxlaw-13766	906	31	far	far	ADV
taxlaw-13766	906	32	short	short	ADJ
taxlaw-13766	906	33	of	of	ADP
taxlaw-13766	906	34	100	100	NUM
taxlaw-13766	906	35	%	%	NOUN
taxlaw-13766	906	36	compliance	compliance	NOUN
taxlaw-13766	906	37	the	the	DET
taxlaw-13766	906	38	current	current	ADJ
taxlaw-13766	906	39	system	system	NOUN
taxlaw-13766	906	40	falls	fall	VERB
taxlaw-13766	906	41	and	and	CCONJ
taxlaw-13766	906	42	what	what	PRON
taxlaw-13766	906	43	slippages	slippage	NOUN
taxlaw-13766	906	44	contribute	contribute	VERB
taxlaw-13766	906	45	to	to	ADP
taxlaw-13766	906	46	its	its	PRON
taxlaw-13766	906	47	underperformance	underperformance	NOUN
taxlaw-13766	906	48	.	.	PUNCT
taxlaw-13766	907	1	assuming	assume	VERB
taxlaw-13766	907	2	that	that	SCONJ
taxlaw-13766	907	3	the	the	DET
taxlaw-13766	907	4	tax	tax	NOUN
taxlaw-13766	907	5	code	code	NOUN
taxlaw-13766	907	6	as	as	SCONJ
taxlaw-13766	907	7	written	write	VERB
taxlaw-13766	907	8	represents	represent	VERB
taxlaw-13766	907	9	society	society	NOUN
taxlaw-13766	907	10	’s	’s	PART
taxlaw-13766	907	11	preferred	preferred	ADJ
taxlaw-13766	907	12	level	level	NOUN
taxlaw-13766	907	13	of	of	ADP
taxlaw-13766	907	14	redistribution	redistribution	NOUN
taxlaw-13766	907	15	,	,	PUNCT
taxlaw-13766	907	16	slippages	slippage	NOUN
taxlaw-13766	907	17	in	in	ADP
taxlaw-13766	907	18	implementation	implementation	NOUN
taxlaw-13766	907	19	demonstrate	demonstrate	VERB
taxlaw-13766	907	20	overall	overall	ADJ
taxlaw-13766	907	21	system	system	NOUN
taxlaw-13766	907	22	inefficiency	inefficiency	NOUN
taxlaw-13766	907	23	,	,	PUNCT
taxlaw-13766	907	24	the	the	DET
taxlaw-13766	907	25	degree	degree	NOUN
taxlaw-13766	907	26	of	of	ADP
taxlaw-13766	907	27	which	which	PRON
taxlaw-13766	907	28	may	may	AUX
taxlaw-13766	907	29	be	be	AUX
taxlaw-13766	907	30	more	more	ADJ
taxlaw-13766	907	31	than	than	SCONJ
taxlaw-13766	907	32	society	society	NOUN
taxlaw-13766	907	33	deems	deem	VERB
taxlaw-13766	907	34	acceptable	acceptable	ADJ
taxlaw-13766	907	35	.	.	PUNCT
taxlaw-13766	908	1	272	272	NUM
taxlaw-13766	908	2	11	11	NUM
taxlaw-13766	908	3	u.s.c	u.s.c	NOUN
taxlaw-13766	908	4	.	.	PUNCT
taxlaw-13766	909	1	§	§	PROPN
taxlaw-13766	909	2	326(a	326(a	PROPN
taxlaw-13766	909	3	)	)	PUNCT
taxlaw-13766	909	4	.	.	PUNCT
taxlaw-13766	910	1	273	273	NUM
taxlaw-13766	910	2	e	e	X
taxlaw-13766	910	3	-	-	NOUN
taxlaw-13766	910	4	mail	mail	NOUN
taxlaw-13766	910	5	from	from	ADP
taxlaw-13766	910	6	robert	robert	PROPN
taxlaw-13766	910	7	lawless	lawless	PROPN
taxlaw-13766	910	8	,	,	PUNCT
taxlaw-13766	910	9	max	max	PROPN
taxlaw-13766	910	10	l.	l.	PROPN
taxlaw-13766	910	11	rowe	rowe	PROPN
taxlaw-13766	910	12	professor	professor	PROPN
taxlaw-13766	910	13	of	of	ADP
taxlaw-13766	910	14	l.	l.	PROPN
taxlaw-13766	910	15	,	,	PUNCT
taxlaw-13766	910	16	univ	univ	PROPN
taxlaw-13766	910	17	.	.	PROPN
taxlaw-13766	910	18	of	of	ADP
taxlaw-13766	910	19	ill	ill	PROPN
taxlaw-13766	910	20	.	.	PUNCT
taxlaw-13766	910	21	coll	coll	PROPN
taxlaw-13766	910	22	.	.	PROPN
taxlaw-13766	910	23	of	of	ADP
taxlaw-13766	910	24	l.	l.	PROPN
taxlaw-13766	910	25	,	,	PUNCT
taxlaw-13766	910	26	to	to	ADP
taxlaw-13766	910	27	eric	eric	PROPN
taxlaw-13766	910	28	baudry	baudry	PROPN
taxlaw-13766	910	29	,	,	PUNCT
taxlaw-13766	910	30	mich	mich	PROPN
taxlaw-13766	910	31	.	.	PUNCT
taxlaw-13766	910	32	fac	fac	PROPN
taxlaw-13766	910	33	.	.	PUNCT
taxlaw-13766	910	34	fellow	fellow	PROPN
taxlaw-13766	910	35	,	,	PUNCT
taxlaw-13766	910	36	univ	univ	PROPN
taxlaw-13766	910	37	.	.	PROPN
taxlaw-13766	910	38	of	of	ADP
taxlaw-13766	910	39	mich	mich	PROPN
taxlaw-13766	910	40	.	.	PUNCT
taxlaw-13766	911	1	l.	l.	PROPN
taxlaw-13766	911	2	sch	sch	PROPN
taxlaw-13766	911	3	.	.	PUNCT
taxlaw-13766	912	1	(	(	PUNCT
taxlaw-13766	912	2	may	may	PROPN
taxlaw-13766	912	3	31	31	NUM
taxlaw-13766	912	4	,	,	PUNCT
taxlaw-13766	912	5	2024	2024	NUM
taxlaw-13766	912	6	,	,	PUNCT
taxlaw-13766	912	7	12:40	12:40	NUM
taxlaw-13766	912	8	p.m.	p.m.	NOUN
taxlaw-13766	912	9	est	est	X
taxlaw-13766	912	10	)	)	PUNCT
taxlaw-13766	912	11	(	(	PUNCT
taxlaw-13766	912	12	on	on	ADP
taxlaw-13766	912	13	file	file	NOUN
taxlaw-13766	912	14	with	with	ADP
taxlaw-13766	912	15	author	author	NOUN
taxlaw-13766	912	16	)	)	PUNCT
taxlaw-13766	912	17	.	.	PUNCT
taxlaw-13766	913	1	274	274	NUM
taxlaw-13766	913	2	warren	warren	PROPN
taxlaw-13766	913	3	,	,	PUNCT
taxlaw-13766	913	4	supra	supra	PROPN
taxlaw-13766	913	5	note	note	VERB
taxlaw-13766	913	6	62	62	NUM
taxlaw-13766	913	7	at	at	ADP
taxlaw-13766	913	8	27	27	NUM
taxlaw-13766	913	9	.	.	PUNCT
taxlaw-13766	914	1	275	275	NUM
taxlaw-13766	914	2	i	i	PRON
taxlaw-13766	914	3	d.	d.	PROPN
taxlaw-13766	914	4	at	at	ADP
taxlaw-13766	914	5	20	20	NUM
taxlaw-13766	914	6	.	.	PUNCT
taxlaw-13766	914	7	2025	2025	NUM
taxlaw-13766	914	8	]	]	PUNCT
taxlaw-13766	914	9	the	the	DET
taxlaw-13766	914	10	tax	tax	NOUN
taxlaw-13766	914	11	redistribution	redistribution	NOUN
taxlaw-13766	914	12	gap	gap	NOUN
taxlaw-13766	914	13	125	125	NUM
taxlaw-13766	914	14	and	and	CCONJ
taxlaw-13766	914	15	while	while	SCONJ
taxlaw-13766	914	16	some	some	DET
taxlaw-13766	914	17	amount	amount	NOUN
taxlaw-13766	914	18	of	of	ADP
taxlaw-13766	914	19	tax	tax	NOUN
taxlaw-13766	914	20	revenue	revenue	NOUN
taxlaw-13766	914	21	gap	gap	NOUN
taxlaw-13766	914	22	is	be	AUX
taxlaw-13766	914	23	also	also	ADV
taxlaw-13766	914	24	inevitable	inevitable	ADJ
taxlaw-13766	914	25	,	,	PUNCT
taxlaw-13766	914	26	solutions	solution	NOUN
taxlaw-13766	914	27	abound	abound	NOUN
taxlaw-13766	914	28	.	.	PUNCT
taxlaw-13766	915	1	a	a	DET
taxlaw-13766	915	2	2023	2023	NUM
taxlaw-13766	915	3	government	government	NOUN
taxlaw-13766	915	4	accountability	accountability	NOUN
taxlaw-13766	915	5	office	office	NOUN
taxlaw-13766	915	6	report	report	NOUN
taxlaw-13766	915	7	recognized	recognize	VERB
taxlaw-13766	915	8	17	17	NUM
taxlaw-13766	915	9	proposed	propose	VERB
taxlaw-13766	915	10	solutions	solution	NOUN
taxlaw-13766	915	11	to	to	PART
taxlaw-13766	915	12	narrow	narrow	VERB
taxlaw-13766	915	13	the	the	DET
taxlaw-13766	915	14	tax	tax	NOUN
taxlaw-13766	915	15	revenue	revenue	NOUN
taxlaw-13766	915	16	gap	gap	NOUN
taxlaw-13766	915	17	focused	focus	VERB
taxlaw-13766	915	18	on	on	ADP
taxlaw-13766	915	19	increasing	increase	VERB
taxlaw-13766	915	20	education	education	NOUN
taxlaw-13766	915	21	and	and	CCONJ
taxlaw-13766	915	22	outreach	outreach	NOUN
taxlaw-13766	915	23	to	to	ADP
taxlaw-13766	915	24	taxpayers	taxpayer	NOUN
taxlaw-13766	915	25	,	,	PUNCT
taxlaw-13766	915	26	adjusting	adjust	VERB
taxlaw-13766	915	27	the	the	DET
taxlaw-13766	915	28	irs	irs	PROPN
taxlaw-13766	915	29	’	'	PUNCT
taxlaw-13766	915	30	enforcement	enforcement	NOUN
taxlaw-13766	915	31	approach	approach	NOUN
taxlaw-13766	915	32	,	,	PUNCT
taxlaw-13766	915	33	and	and	CCONJ
taxlaw-13766	915	34	leveraging	leverage	VERB
taxlaw-13766	915	35	improved	improved	ADJ
taxlaw-13766	915	36	technology	technology	NOUN
taxlaw-13766	915	37	to	to	PART
taxlaw-13766	915	38	increase	increase	VERB
taxlaw-13766	915	39	government	government	NOUN
taxlaw-13766	915	40	efficiency	efficiency	NOUN
taxlaw-13766	915	41	and	and	CCONJ
taxlaw-13766	915	42	efficacy.276	efficacy.276	NOUN
taxlaw-13766	915	43	while	while	SCONJ
taxlaw-13766	915	44	discrete	discrete	ADJ
taxlaw-13766	915	45	proposals	proposal	NOUN
taxlaw-13766	915	46	to	to	PART
taxlaw-13766	915	47	address	address	VERB
taxlaw-13766	915	48	portions	portion	NOUN
taxlaw-13766	915	49	of	of	ADP
taxlaw-13766	915	50	the	the	DET
taxlaw-13766	915	51	tax	tax	NOUN
taxlaw-13766	915	52	redistribution	redistribution	NOUN
taxlaw-13766	915	53	gap	gap	NOUN
taxlaw-13766	915	54	exist	exist	VERB
taxlaw-13766	915	55	,	,	PUNCT
taxlaw-13766	915	56	this	this	DET
taxlaw-13766	915	57	article	article	NOUN
taxlaw-13766	915	58	aggregates	aggregate	VERB
taxlaw-13766	915	59	some	some	PRON
taxlaw-13766	915	60	of	of	ADP
taxlaw-13766	915	61	the	the	DET
taxlaw-13766	915	62	suggested	suggest	VERB
taxlaw-13766	915	63	reforms	reform	NOUN
taxlaw-13766	915	64	to	to	PART
taxlaw-13766	915	65	demonstrate	demonstrate	VERB
taxlaw-13766	915	66	how	how	SCONJ
taxlaw-13766	915	67	the	the	DET
taxlaw-13766	915	68	concept	concept	NOUN
taxlaw-13766	915	69	of	of	ADP
taxlaw-13766	915	70	the	the	DET
taxlaw-13766	915	71	tax	tax	NOUN
taxlaw-13766	915	72	redistribution	redistribution	NOUN
taxlaw-13766	915	73	gap	gap	NOUN
taxlaw-13766	915	74	allows	allow	VERB
taxlaw-13766	915	75	for	for	ADP
taxlaw-13766	915	76	a	a	DET
taxlaw-13766	915	77	more	more	ADJ
taxlaw-13766	915	78	bird’s	bird’s	NOUN
taxlaw-13766	915	79	-	-	PUNCT
taxlaw-13766	915	80	eye	eye	NOUN
taxlaw-13766	915	81	view	view	NOUN
taxlaw-13766	915	82	of	of	ADP
taxlaw-13766	915	83	the	the	DET
taxlaw-13766	915	84	status	status	NOUN
taxlaw-13766	915	85	quo	quo	NOUN
taxlaw-13766	915	86	.	.	PUNCT
taxlaw-13766	916	1	a.	a.	NOUN
taxlaw-13766	916	2	nonparticipation	nonparticipation	NOUN
taxlaw-13766	916	3	gap	gap	NOUN
taxlaw-13766	916	4	to	to	ADP
taxlaw-13766	916	5	the	the	DET
taxlaw-13766	916	6	extent	extent	NOUN
taxlaw-13766	916	7	that	that	SCONJ
taxlaw-13766	916	8	much	much	ADJ
taxlaw-13766	916	9	of	of	ADP
taxlaw-13766	916	10	the	the	DET
taxlaw-13766	916	11	nonparticipation	nonparticipation	NOUN
taxlaw-13766	916	12	gap	gap	NOUN
taxlaw-13766	916	13	flows	flow	VERB
taxlaw-13766	916	14	from	from	ADP
taxlaw-13766	916	15	a	a	DET
taxlaw-13766	916	16	lack	lack	NOUN
taxlaw-13766	916	17	of	of	ADP
taxlaw-13766	916	18	taxpayer	taxpayer	NOUN
taxlaw-13766	916	19	knowledge	knowledge	NOUN
taxlaw-13766	916	20	and	and	CCONJ
taxlaw-13766	916	21	understanding	understanding	NOUN
taxlaw-13766	916	22	,	,	PUNCT
taxlaw-13766	916	23	our	our	PRON
taxlaw-13766	916	24	primary	primary	ADJ
taxlaw-13766	916	25	intuition	intuition	NOUN
taxlaw-13766	916	26	might	might	AUX
taxlaw-13766	916	27	be	be	AUX
taxlaw-13766	916	28	to	to	PART
taxlaw-13766	916	29	close	close	VERB
taxlaw-13766	916	30	the	the	DET
taxlaw-13766	916	31	gap	gap	NOUN
taxlaw-13766	916	32	by	by	ADP
taxlaw-13766	916	33	increasing	increase	VERB
taxlaw-13766	916	34	taxpayer	taxpayer	NOUN
taxlaw-13766	916	35	education	education	NOUN
taxlaw-13766	916	36	and	and	CCONJ
taxlaw-13766	916	37	outreach	outreach	NOUN
taxlaw-13766	916	38	.	.	PUNCT
taxlaw-13766	917	1	indeed	indeed	ADV
taxlaw-13766	917	2	,	,	PUNCT
taxlaw-13766	917	3	the	the	DET
taxlaw-13766	917	4	irs	irs	PROPN
taxlaw-13766	917	5	,	,	PUNCT
taxlaw-13766	917	6	state	state	NOUN
taxlaw-13766	917	7	governments	government	NOUN
taxlaw-13766	917	8	,	,	PUNCT
taxlaw-13766	917	9	and	and	CCONJ
taxlaw-13766	917	10	nonprofit	nonprofit	ADJ
taxlaw-13766	917	11	organizations	organization	NOUN
taxlaw-13766	917	12	run	run	VERB
taxlaw-13766	917	13	extensive	extensive	ADJ
taxlaw-13766	917	14	awareness	awareness	NOUN
taxlaw-13766	917	15	campaigns	campaign	NOUN
taxlaw-13766	917	16	aiming	aim	VERB
taxlaw-13766	917	17	to	to	PART
taxlaw-13766	917	18	increase	increase	VERB
taxlaw-13766	917	19	eitc	eitc	ADJ
taxlaw-13766	917	20	participation	participation	NOUN
taxlaw-13766	917	21	rates.277	rates.277	NOUN
taxlaw-13766	917	22	but	but	CCONJ
taxlaw-13766	917	23	as	as	SCONJ
taxlaw-13766	917	24	noted	note	VERB
taxlaw-13766	917	25	below	below	ADV
taxlaw-13766	917	26	,	,	PUNCT
taxlaw-13766	917	27	evidence	evidence	NOUN
taxlaw-13766	917	28	regarding	regard	VERB
taxlaw-13766	917	29	the	the	DET
taxlaw-13766	917	30	efficacy	efficacy	NOUN
taxlaw-13766	917	31	of	of	ADP
taxlaw-13766	917	32	taxpayer	taxpayer	NOUN
taxlaw-13766	917	33	outreach	outreach	NOUN
taxlaw-13766	917	34	is	be	AUX
taxlaw-13766	917	35	mixed	mix	VERB
taxlaw-13766	917	36	at	at	ADP
taxlaw-13766	917	37	best	good	ADJ
taxlaw-13766	917	38	and	and	CCONJ
taxlaw-13766	917	39	counsels	counsel	NOUN
taxlaw-13766	917	40	for	for	ADP
taxlaw-13766	917	41	alternative	alternative	ADJ
taxlaw-13766	917	42	solutions	solution	NOUN
taxlaw-13766	917	43	to	to	ADP
taxlaw-13766	917	44	closing	close	VERB
taxlaw-13766	917	45	the	the	DET
taxlaw-13766	917	46	nonparticipation	nonparticipation	NOUN
taxlaw-13766	917	47	gap	gap	NOUN
taxlaw-13766	917	48	.	.	PUNCT
taxlaw-13766	918	1	each	each	DET
taxlaw-13766	918	2	year	year	NOUN
taxlaw-13766	918	3	,	,	PUNCT
taxlaw-13766	918	4	the	the	DET
taxlaw-13766	918	5	irs	irs	PROPN
taxlaw-13766	918	6	sends	send	VERB
taxlaw-13766	918	7	notice	notice	NOUN
taxlaw-13766	918	8	letters	letter	NOUN
taxlaw-13766	918	9	to	to	ADP
taxlaw-13766	918	10	a	a	DET
taxlaw-13766	918	11	group	group	NOUN
taxlaw-13766	918	12	of	of	ADP
taxlaw-13766	918	13	taxpayers	taxpayer	NOUN
taxlaw-13766	918	14	identified	identify	VERB
taxlaw-13766	918	15	by	by	ADP
taxlaw-13766	918	16	computer	computer	NOUN
taxlaw-13766	918	17	filters	filter	NOUN
taxlaw-13766	918	18	as	as	ADP
taxlaw-13766	918	19	likely	likely	ADV
taxlaw-13766	918	20	eligible	eligible	ADJ
taxlaw-13766	918	21	for	for	ADP
taxlaw-13766	918	22	the	the	DET
taxlaw-13766	918	23	eitc	eitc	NOUN
taxlaw-13766	918	24	reminding	remind	VERB
taxlaw-13766	918	25	them	they	PRON
taxlaw-13766	918	26	of	of	ADP
taxlaw-13766	918	27	the	the	DET
taxlaw-13766	918	28	credits	credit	NOUN
taxlaw-13766	918	29	;	;	PUNCT
taxlaw-13766	918	30	the	the	DET
taxlaw-13766	918	31	notices	notice	NOUN
taxlaw-13766	918	32	also	also	ADV
taxlaw-13766	918	33	create	create	VERB
taxlaw-13766	918	34	an	an	DET
taxlaw-13766	918	35	alternative	alternative	ADJ
taxlaw-13766	918	36	pathway	pathway	NOUN
taxlaw-13766	918	37	to	to	ADP
taxlaw-13766	918	38	claiming	claim	VERB
taxlaw-13766	918	39	it	it	PRON
taxlaw-13766	918	40	—	—	PUNCT
taxlaw-13766	918	41	if	if	SCONJ
taxlaw-13766	918	42	taxpayers	taxpayer	NOUN
taxlaw-13766	918	43	complete	complete	VERB
taxlaw-13766	918	44	and	and	CCONJ
taxlaw-13766	918	45	return	return	VERB
taxlaw-13766	918	46	the	the	DET
taxlaw-13766	918	47	notice	notice	NOUN
taxlaw-13766	918	48	(	(	PUNCT
taxlaw-13766	918	49	which	which	PRON
taxlaw-13766	918	50	contains	contain	VERB
taxlaw-13766	918	51	an	an	DET
taxlaw-13766	918	52	eligibility	eligibility	NOUN
taxlaw-13766	918	53	questionnaire	questionnaire	NOUN
taxlaw-13766	918	54	)	)	PUNCT
taxlaw-13766	918	55	,	,	PUNCT
taxlaw-13766	918	56	irs	irs	PROPN
taxlaw-13766	918	57	employees	employee	NOUN
taxlaw-13766	918	58	can	can	AUX
taxlaw-13766	918	59	issue	issue	VERB
taxlaw-13766	918	60	a	a	DET
taxlaw-13766	918	61	refund.278	refund.278	ADJ
taxlaw-13766	918	62	but	but	CCONJ
taxlaw-13766	918	63	this	this	DET
taxlaw-13766	918	64	strategy	strategy	NOUN
taxlaw-13766	918	65	only	only	ADV
taxlaw-13766	918	66	marginally	marginally	ADV
taxlaw-13766	918	67	affects	affect	VERB
taxlaw-13766	918	68	overall	overall	ADJ
taxlaw-13766	918	69	eitc	eitc	ADJ
taxlaw-13766	918	70	participation	participation	NOUN
taxlaw-13766	918	71	:	:	PUNCT
taxlaw-13766	918	72	in	in	ADP
taxlaw-13766	918	73	2014	2014	NUM
taxlaw-13766	918	74	,	,	PUNCT
taxlaw-13766	918	75	these	these	DET
taxlaw-13766	918	76	notices	notice	NOUN
taxlaw-13766	918	77	prompted	prompt	VERB
taxlaw-13766	918	78	175,000	175,000	NUM
taxlaw-13766	918	79	taxpayers	taxpayer	NOUN
taxlaw-13766	918	80	to	to	PART
taxlaw-13766	918	81	claim	claim	VERB
taxlaw-13766	918	82	the	the	DET
taxlaw-13766	918	83	credit	credit	NOUN
taxlaw-13766	918	84	,	,	PUNCT
taxlaw-13766	918	85	increasing	increase	VERB
taxlaw-13766	918	86	overall	overall	ADJ
taxlaw-13766	918	87	estimated	estimated	ADJ
taxlaw-13766	918	88	taxpayer	taxpayer	NOUN
taxlaw-13766	918	89	and	and	CCONJ
taxlaw-13766	918	90	dollar	dollar	NOUN
taxlaw-13766	918	91	participation	participation	NOUN
taxlaw-13766	918	92	rates	rate	NOUN
taxlaw-13766	918	93	by	by	ADP
taxlaw-13766	918	94	less	less	ADJ
taxlaw-13766	918	95	than	than	ADP
taxlaw-13766	918	96	one	one	NUM
taxlaw-13766	918	97	percentage	percentage	NOUN
taxlaw-13766	918	98	point.279	point.279	NOUN
taxlaw-13766	918	99	a	a	DET
taxlaw-13766	918	100	tigta	tigta	ADJ
taxlaw-13766	918	101	report	report	NOUN
taxlaw-13766	918	102	concluded	conclude	VERB
taxlaw-13766	918	103	that	that	SCONJ
taxlaw-13766	918	104	these	these	DET
taxlaw-13766	918	105	notices	notice	NOUN
taxlaw-13766	918	106	“	"	PUNCT
taxlaw-13766	918	107	have	have	VERB
taxlaw-13766	918	108	a	a	DET
taxlaw-13766	918	109	limited	limited	ADJ
taxlaw-13766	918	110	impact	impact	NOUN
taxlaw-13766	918	111	because	because	SCONJ
taxlaw-13766	918	112	they	they	PRON
taxlaw-13766	918	113	are	be	AUX
taxlaw-13766	918	114	issued	issue	VERB
taxlaw-13766	918	115	to	to	ADP
taxlaw-13766	918	116	a	a	DET
taxlaw-13766	918	117	small	small	ADJ
taxlaw-13766	918	118	percentage	percentage	NOUN
taxlaw-13766	918	119	of	of	ADP
taxlaw-13766	918	120	potentially	potentially	ADV
taxlaw-13766	918	121	eligible	eligible	ADJ
taxlaw-13766	918	122	tax	tax	NOUN
taxlaw-13766	918	123	filers	filer	NOUN
taxlaw-13766	918	124	,	,	PUNCT
taxlaw-13766	918	125	and	and	CCONJ
taxlaw-13766	918	126	half	half	NOUN
taxlaw-13766	918	127	do	do	AUX
taxlaw-13766	918	128	not	not	PART
taxlaw-13766	918	129	respond	respond	VERB
taxlaw-13766	918	130	.	.	PUNCT
taxlaw-13766	919	1	”280	”280	VERB
taxlaw-13766	919	2	one	one	NUM
taxlaw-13766	919	3	california	california	PROPN
taxlaw-13766	919	4	study	study	NOUN
taxlaw-13766	919	5	paints	paint	VERB
taxlaw-13766	919	6	a	a	DET
taxlaw-13766	919	7	starker	starker	ADJ
taxlaw-13766	919	8	picture	picture	NOUN
taxlaw-13766	919	9	.	.	PUNCT
taxlaw-13766	920	1	the	the	DET
taxlaw-13766	920	2	study	study	NOUN
taxlaw-13766	920	3	compared	compare	VERB
taxlaw-13766	920	4	outreach	outreach	NOUN
taxlaw-13766	920	5	methods	method	NOUN
taxlaw-13766	920	6	to	to	ADP
taxlaw-13766	920	7	millions	million	NOUN
taxlaw-13766	920	8	of	of	ADP
taxlaw-13766	920	9	likely	likely	ADJ
taxlaw-13766	920	10	eligible	eligible	ADJ
taxlaw-13766	920	11	eitc	eitc	NOUN
taxlaw-13766	920	12	recipients	recipient	NOUN
taxlaw-13766	920	13	.	.	PUNCT
taxlaw-13766	921	1	it	it	PRON
taxlaw-13766	921	2	found	find	VERB
taxlaw-13766	921	3	that	that	SCONJ
taxlaw-13766	921	4	although	although	SCONJ
taxlaw-13766	921	5	“	"	PUNCT
taxlaw-13766	921	6	[	[	X
taxlaw-13766	921	7	m]ore	m]ore	NOUN
taxlaw-13766	921	8	personalized	personalize	VERB
taxlaw-13766	921	9	outreach	outreach	NOUN
taxlaw-13766	921	10	led	lead	VERB
taxlaw-13766	921	11	to	to	ADP
taxlaw-13766	921	12	higher	high	ADJ
taxlaw-13766	921	13	levels	level	NOUN
taxlaw-13766	921	14	of	of	ADP
taxlaw-13766	921	15	engagement	engagement	NOUN
taxlaw-13766	921	16	with	with	ADP
taxlaw-13766	921	17	online	online	ADJ
taxlaw-13766	921	18	resources	resource	NOUN
taxlaw-13766	921	19	,	,	PUNCT
taxlaw-13766	921	20	”	"	PUNCT
taxlaw-13766	921	21	none	none	NOUN
taxlaw-13766	921	22	of	of	ADP
taxlaw-13766	921	23	the	the	DET
taxlaw-13766	921	24	outreach	outreach	NOUN
taxlaw-13766	921	25	methods	method	NOUN
taxlaw-13766	921	26	increased	increase	VERB
taxlaw-13766	921	27	credit	credit	NOUN
taxlaw-13766	921	28	take	take	NOUN
taxlaw-13766	921	29	-	-	PUNCT
taxlaw-13766	921	30	up—“[r]egardless	up—“[r]egardless	PROPN
taxlaw-13766	921	31	of	of	ADP
taxlaw-13766	921	32	the	the	DET
taxlaw-13766	921	33	information	information	NOUN
taxlaw-13766	921	34	provided	provide	VERB
taxlaw-13766	921	35	,	,	PUNCT
taxlaw-13766	921	36	the	the	DET
taxlaw-13766	921	37	framing	framing	NOUN
taxlaw-13766	921	38	of	of	ADP
taxlaw-13766	921	39	the	the	DET
taxlaw-13766	921	40	message	message	NOUN
taxlaw-13766	921	41	,	,	PUNCT
taxlaw-13766	921	42	or	or	CCONJ
taxlaw-13766	921	43	who	who	PRON
taxlaw-13766	921	44	the	the	DET
taxlaw-13766	921	45	messenger	messenger	NOUN
taxlaw-13766	921	46	was	be	AUX
taxlaw-13766	921	47	.	.	PUNCT
taxlaw-13766	921	48	”281	”281	PUNCT
taxlaw-13766	922	1	the	the	DET
taxlaw-13766	922	2	study	study	NOUN
taxlaw-13766	922	3	’s	’s	PART
taxlaw-13766	922	4	authors	author	NOUN
taxlaw-13766	922	5	determined	determine	VERB
taxlaw-13766	922	6	that	that	SCONJ
taxlaw-13766	922	7	it	it	PRON
taxlaw-13766	922	8	was	be	AUX
taxlaw-13766	922	9	likely	likely	ADJ
taxlaw-13766	922	10	no	no	DET
taxlaw-13766	922	11	intervention	intervention	NOUN
taxlaw-13766	922	12	method	method	NOUN
taxlaw-13766	922	13	had	have	VERB
taxlaw-13766	922	14	an	an	DET
taxlaw-13766	922	15	impact	impact	NOUN
taxlaw-13766	922	16	on	on	ADP
taxlaw-13766	922	17	tax	tax	NOUN
taxlaw-13766	922	18	filing	filing	NOUN
taxlaw-13766	922	19	or	or	CCONJ
taxlaw-13766	922	20	credit	credit	NOUN
taxlaw-13766	922	21	claiming	claim	VERB
taxlaw-13766	922	22	“	"	PUNCT
taxlaw-13766	922	23	larger	large	ADJ
taxlaw-13766	922	24	than	than	ADP
taxlaw-13766	922	25	a	a	DET
taxlaw-13766	922	26	half	half	ADJ
taxlaw-13766	922	27	percentage	percentage	NOUN
taxlaw-13766	922	28	point	point	NOUN
taxlaw-13766	922	29	.	.	PUNCT
taxlaw-13766	922	30	”282	”282	NOUN
taxlaw-13766	923	1	the	the	DET
taxlaw-13766	923	2	data	datum	NOUN
taxlaw-13766	923	3	pointed	point	VERB
taxlaw-13766	923	4	to	to	ADP
taxlaw-13766	923	5	one	one	NUM
taxlaw-13766	923	6	conclusion	conclusion	NOUN
taxlaw-13766	923	7	:	:	PUNCT
taxlaw-13766	923	8	“	"	PUNCT
taxlaw-13766	923	9	outreach	outreach	NOUN
taxlaw-13766	923	10	alone	alone	ADV
taxlaw-13766	923	11	is	be	AUX
taxlaw-13766	923	12	likely	likely	ADJ
taxlaw-13766	923	13	not	not	PART
taxlaw-13766	923	14	enough	enough	ADJ
taxlaw-13766	923	15	to	to	PART
taxlaw-13766	923	16	improve	improve	VERB
taxlaw-13766	923	17	take	take	VERB
taxlaw-13766	923	18	-	-	PUNCT
taxlaw-13766	923	19	up	up	NOUN
taxlaw-13766	923	20	among	among	ADP
taxlaw-13766	923	21	non	non	ADJ
taxlaw-13766	923	22	-	-	ADJ
taxlaw-13766	923	23	filing	filing	ADJ
taxlaw-13766	923	24	populations	population	NOUN
taxlaw-13766	923	25	.	.	PUNCT
taxlaw-13766	923	26	”283	”283	PUNCT
taxlaw-13766	924	1	together	together	ADV
taxlaw-13766	924	2	,	,	PUNCT
taxlaw-13766	924	3	these	these	DET
taxlaw-13766	924	4	studies	study	NOUN
taxlaw-13766	924	5	imply	imply	VERB
taxlaw-13766	924	6	that	that	SCONJ
taxlaw-13766	924	7	successful	successful	ADJ
taxlaw-13766	924	8	efforts	effort	NOUN
taxlaw-13766	924	9	to	to	PART
taxlaw-13766	924	10	close	close	VERB
taxlaw-13766	924	11	the	the	DET
taxlaw-13766	924	12	nonparticipation	nonparticipation	NOUN
taxlaw-13766	924	13	gap	gap	NOUN
taxlaw-13766	924	14	likely	likely	ADV
taxlaw-13766	924	15	require	require	VERB
taxlaw-13766	924	16	more	more	ADJ
taxlaw-13766	924	17	than	than	ADP
taxlaw-13766	924	18	digital	digital	ADJ
taxlaw-13766	924	19	or	or	CCONJ
taxlaw-13766	924	20	third	third	ADJ
taxlaw-13766	924	21	-	-	PUNCT
taxlaw-13766	924	22	party	party	NOUN
taxlaw-13766	924	23	communication	communication	NOUN
taxlaw-13766	924	24	276	276	NUM
taxlaw-13766	924	25	u.s	u.s	PROPN
taxlaw-13766	924	26	.	.	PROPN
taxlaw-13766	924	27	gov't	gov't	PROPN
taxlaw-13766	924	28	accountability	accountability	NOUN
taxlaw-13766	924	29	off	off	ADP
taxlaw-13766	924	30	.	.	PUNCT
taxlaw-13766	924	31	,	,	PUNCT
taxlaw-13766	924	32	supra	supra	PROPN
taxlaw-13766	924	33	note	note	VERB
taxlaw-13766	924	34	41	41	NUM
taxlaw-13766	924	35	at	at	ADP
taxlaw-13766	924	36	17	17	NUM
taxlaw-13766	924	37	.	.	PUNCT
taxlaw-13766	925	1	277	277	NUM
taxlaw-13766	925	2	see	see	VERB
taxlaw-13766	925	3	goldin	goldin	PROPN
taxlaw-13766	925	4	,	,	PUNCT
taxlaw-13766	925	5	supra	supra	PROPN
taxlaw-13766	925	6	note	note	NOUN
taxlaw-13766	925	7	201	201	NUM
taxlaw-13766	925	8	at	at	ADP
taxlaw-13766	925	9	72	72	NUM
taxlaw-13766	925	10	-	-	SYM
taxlaw-13766	925	11	73	73	NUM
taxlaw-13766	925	12	.	.	PUNCT
taxlaw-13766	926	1	278	278	NUM
taxlaw-13766	926	2	off	off	ADP
taxlaw-13766	926	3	.	.	PUNCT
taxlaw-13766	927	1	of	of	ADP
taxlaw-13766	927	2	inspections	inspection	NOUN
taxlaw-13766	927	3	&	&	CCONJ
taxlaw-13766	927	4	evaluations	evaluation	NOUN
taxlaw-13766	927	5	,	,	PUNCT
taxlaw-13766	927	6	supra	supra	PROPN
taxlaw-13766	927	7	note	note	NOUN
taxlaw-13766	927	8	218	218	NUM
taxlaw-13766	927	9	,	,	PUNCT
taxlaw-13766	927	10	at	at	ADP
taxlaw-13766	927	11	4	4	NUM
taxlaw-13766	927	12	-	-	SYM
taxlaw-13766	927	13	5	5	NUM
taxlaw-13766	927	14	,	,	PUNCT
taxlaw-13766	927	15	4	4	NUM
taxlaw-13766	927	16	n.11	n.11	NOUN
taxlaw-13766	927	17	.	.	NOUN
taxlaw-13766	927	18	279	279	NUM
taxlaw-13766	927	19	i	i	PROPN
taxlaw-13766	927	20	d.	d.	PROPN
taxlaw-13766	927	21	at	at	ADP
taxlaw-13766	927	22	6	6	NUM
taxlaw-13766	927	23	.	.	NOUN
taxlaw-13766	927	24	280	280	NUM
taxlaw-13766	928	1	i	i	PROPN
taxlaw-13766	928	2	d.	d.	PROPN
taxlaw-13766	928	3	281	281	NUM
taxlaw-13766	928	4	elizabeth	elizabeth	PROPN
taxlaw-13766	928	5	linos	linos	PROPN
taxlaw-13766	928	6	et	et	PROPN
taxlaw-13766	928	7	al	al	PROPN
taxlaw-13766	928	8	.	.	PROPN
taxlaw-13766	928	9	,	,	PUNCT
taxlaw-13766	928	10	cal	cal	PROPN
taxlaw-13766	928	11	.	.	PUNCT
taxlaw-13766	929	1	pol’y	pol’y	NOUN
taxlaw-13766	929	2	lab	lab	NOUN
taxlaw-13766	929	3	,	,	PUNCT
taxlaw-13766	929	4	increasing	increase	VERB
taxlaw-13766	929	5	take	take	NOUN
taxlaw-13766	929	6	-	-	PUNCT
taxlaw-13766	929	7	up	up	NOUN
taxlaw-13766	929	8	of	of	ADP
taxlaw-13766	929	9	the	the	DET
taxlaw-13766	929	10	earned	earn	VERB
taxlaw-13766	929	11	income	income	NOUN
taxlaw-13766	929	12	tax	tax	NOUN
taxlaw-13766	929	13	credit	credit	NOUN
taxlaw-13766	929	14	16	16	NUM
taxlaw-13766	929	15	,	,	PUNCT
taxlaw-13766	929	16	23	23	NUM
taxlaw-13766	929	17	(	(	PUNCT
taxlaw-13766	929	18	2020	2020	NUM
taxlaw-13766	929	19	)	)	PUNCT
taxlaw-13766	929	20	.	.	PUNCT
taxlaw-13766	930	1	282	282	NUM
taxlaw-13766	930	2	i	i	PRON
taxlaw-13766	930	3	d.	d.	PROPN
taxlaw-13766	930	4	at	at	ADP
taxlaw-13766	930	5	15	15	NUM
taxlaw-13766	930	6	.	.	PUNCT
taxlaw-13766	931	1	283	283	NUM
taxlaw-13766	932	1	i	i	PRON
taxlaw-13766	932	2	d.	d.	PROPN
taxlaw-13766	932	3	at	at	ADP
taxlaw-13766	932	4	23	23	NUM
taxlaw-13766	932	5	.	.	PUNCT
taxlaw-13766	933	1	126	126	NUM
taxlaw-13766	933	2	columbia	columbia	PROPN
taxlaw-13766	933	3	journal	journal	PROPN
taxlaw-13766	933	4	of	of	ADP
taxlaw-13766	933	5	tax	tax	NOUN
taxlaw-13766	933	6	law	law	NOUN
taxlaw-13766	933	7	[	[	X
taxlaw-13766	933	8	vol	vol	NOUN
taxlaw-13766	933	9	.	.	PUNCT
taxlaw-13766	934	1	16:2	16:2	NUM
taxlaw-13766	934	2	with	with	ADP
taxlaw-13766	934	3	taxpayers	taxpayer	NOUN
taxlaw-13766	934	4	.	.	PUNCT
taxlaw-13766	935	1	data	datum	NOUN
taxlaw-13766	935	2	suggests	suggest	VERB
taxlaw-13766	935	3	that	that	SCONJ
taxlaw-13766	935	4	in	in	ADP
taxlaw-13766	935	5	-	-	PUNCT
taxlaw-13766	935	6	person	person	NOUN
taxlaw-13766	935	7	contact	contact	NOUN
taxlaw-13766	935	8	is	be	AUX
taxlaw-13766	935	9	much	much	ADV
taxlaw-13766	935	10	more	more	ADV
taxlaw-13766	935	11	impactful	impactful	ADJ
taxlaw-13766	935	12	.	.	PUNCT
taxlaw-13766	936	1	when	when	SCONJ
taxlaw-13766	936	2	rural	rural	ADJ
taxlaw-13766	936	3	mothers	mother	NOUN
taxlaw-13766	936	4	participated	participate	VERB
taxlaw-13766	936	5	in	in	ADP
taxlaw-13766	936	6	90–120	90–120	NUM
taxlaw-13766	936	7	-	-	PUNCT
taxlaw-13766	936	8	minute	minute	NOUN
taxlaw-13766	936	9	interviews	interview	NOUN
taxlaw-13766	936	10	about	about	ADP
taxlaw-13766	936	11	tax	tax	NOUN
taxlaw-13766	936	12	filing	filing	NOUN
taxlaw-13766	936	13	(	(	PUNCT
taxlaw-13766	936	14	of	of	ADP
taxlaw-13766	936	15	which	which	PRON
taxlaw-13766	936	16	the	the	DET
taxlaw-13766	936	17	eitc	eitc	NOUN
taxlaw-13766	936	18	was	be	AUX
taxlaw-13766	936	19	only	only	ADV
taxlaw-13766	936	20	a	a	DET
taxlaw-13766	936	21	limited	limited	ADJ
taxlaw-13766	936	22	part	part	NOUN
taxlaw-13766	936	23	)	)	PUNCT
taxlaw-13766	936	24	,	,	PUNCT
taxlaw-13766	936	25	they	they	PRON
taxlaw-13766	936	26	were	be	AUX
taxlaw-13766	936	27	21	21	NUM
taxlaw-13766	936	28	%	%	NOUN
taxlaw-13766	936	29	more	more	ADV
taxlaw-13766	936	30	likely	likely	ADJ
taxlaw-13766	936	31	to	to	PART
taxlaw-13766	936	32	claim	claim	VERB
taxlaw-13766	936	33	the	the	DET
taxlaw-13766	936	34	eitc.284	eitc.284	NOUN
taxlaw-13766	936	35	pushing	push	VERB
taxlaw-13766	936	36	taxpayers	taxpayer	NOUN
taxlaw-13766	936	37	to	to	PART
taxlaw-13766	936	38	engage	engage	VERB
taxlaw-13766	936	39	with	with	ADP
taxlaw-13766	936	40	free	free	ADJ
taxlaw-13766	936	41	tax	tax	NOUN
taxlaw-13766	936	42	preparation	preparation	NOUN
taxlaw-13766	936	43	services	service	NOUN
taxlaw-13766	936	44	could	could	AUX
taxlaw-13766	936	45	also	also	ADV
taxlaw-13766	936	46	help	help	VERB
taxlaw-13766	936	47	.	.	PUNCT
taxlaw-13766	937	1	a	a	DET
taxlaw-13766	937	2	study	study	NOUN
taxlaw-13766	937	3	of	of	ADP
taxlaw-13766	937	4	an	an	DET
taxlaw-13766	937	5	irs	irs	PROPN
taxlaw-13766	937	6	notice	notice	NOUN
taxlaw-13766	937	7	pointing	point	VERB
taxlaw-13766	937	8	taxpayers	taxpayer	NOUN
taxlaw-13766	937	9	to	to	ADP
taxlaw-13766	937	10	such	such	ADJ
taxlaw-13766	937	11	services	service	NOUN
taxlaw-13766	937	12	“	"	PUNCT
taxlaw-13766	937	13	yielded	yield	VERB
taxlaw-13766	937	14	only	only	ADV
taxlaw-13766	937	15	a	a	DET
taxlaw-13766	937	16	small	small	ADJ
taxlaw-13766	937	17	(	(	PUNCT
taxlaw-13766	937	18	absolute	absolute	ADJ
taxlaw-13766	937	19	)	)	PUNCT
taxlaw-13766	937	20	increase	increase	NOUN
taxlaw-13766	937	21	in	in	ADP
taxlaw-13766	937	22	eitc	eitc	PROPN
taxlaw-13766	937	23	and	and	CCONJ
taxlaw-13766	937	24	ctc	ctc	NOUN
taxlaw-13766	937	25	participation	participation	NOUN
taxlaw-13766	937	26	,	,	PUNCT
taxlaw-13766	937	27	”	"	PUNCT
taxlaw-13766	937	28	but	but	CCONJ
taxlaw-13766	937	29	it	it	PRON
taxlaw-13766	937	30	confirmed	confirm	VERB
taxlaw-13766	937	31	that	that	SCONJ
taxlaw-13766	937	32	there	there	PRON
taxlaw-13766	937	33	is	be	VERB
taxlaw-13766	937	34	a	a	DET
taxlaw-13766	937	35	strong	strong	ADJ
taxlaw-13766	937	36	correlation	correlation	NOUN
taxlaw-13766	937	37	between	between	ADP
taxlaw-13766	937	38	filing	file	VERB
taxlaw-13766	937	39	a	a	DET
taxlaw-13766	937	40	tax	tax	NOUN
taxlaw-13766	937	41	return	return	NOUN
taxlaw-13766	937	42	and	and	CCONJ
taxlaw-13766	937	43	claiming	claim	VERB
taxlaw-13766	937	44	the	the	DET
taxlaw-13766	937	45	eitc.285	eitc.285	PROPN
taxlaw-13766	937	46	in	in	ADP
taxlaw-13766	937	47	this	this	DET
taxlaw-13766	937	48	vein	vein	NOUN
taxlaw-13766	937	49	,	,	PUNCT
taxlaw-13766	937	50	goldin	goldin	NOUN
taxlaw-13766	937	51	argues	argue	VERB
taxlaw-13766	937	52	for	for	ADP
taxlaw-13766	937	53	continued	continued	ADJ
taxlaw-13766	937	54	expansion	expansion	NOUN
taxlaw-13766	937	55	of	of	ADP
taxlaw-13766	937	56	in	in	ADP
taxlaw-13766	937	57	-	-	PUNCT
taxlaw-13766	937	58	person	person	NOUN
taxlaw-13766	937	59	assistance	assistance	NOUN
taxlaw-13766	937	60	programs	program	NOUN
taxlaw-13766	937	61	like	like	ADP
taxlaw-13766	937	62	volunteer	volunteer	NOUN
taxlaw-13766	937	63	income	income	NOUN
taxlaw-13766	937	64	tax	tax	NOUN
taxlaw-13766	937	65	assistance	assistance	NOUN
taxlaw-13766	937	66	(	(	PUNCT
taxlaw-13766	937	67	vita	vita	NOUN
taxlaw-13766	937	68	)	)	PUNCT
taxlaw-13766	937	69	and	and	CCONJ
taxlaw-13766	937	70	tax	tax	NOUN
taxlaw-13766	937	71	counseling	counseling	NOUN
taxlaw-13766	937	72	for	for	ADP
taxlaw-13766	937	73	the	the	DET
taxlaw-13766	937	74	elderly	elderly	ADJ
taxlaw-13766	937	75	(	(	PUNCT
taxlaw-13766	937	76	tce).286	tce).286	ADJ
taxlaw-13766	937	77	an	an	DET
taxlaw-13766	937	78	alternative	alternative	NOUN
taxlaw-13766	937	79	would	would	AUX
taxlaw-13766	937	80	be	be	AUX
taxlaw-13766	937	81	to	to	PART
taxlaw-13766	937	82	reduce	reduce	VERB
taxlaw-13766	937	83	or	or	CCONJ
taxlaw-13766	937	84	replace	replace	VERB
taxlaw-13766	937	85	the	the	DET
taxlaw-13766	937	86	taxpayer	taxpayer	NOUN
taxlaw-13766	937	87	’s	’s	PART
taxlaw-13766	937	88	role	role	NOUN
taxlaw-13766	937	89	in	in	ADP
taxlaw-13766	937	90	the	the	DET
taxlaw-13766	937	91	filing	filing	NOUN
taxlaw-13766	937	92	process	process	NOUN
taxlaw-13766	937	93	entirely	entirely	ADV
taxlaw-13766	937	94	.	.	PUNCT
taxlaw-13766	938	1	just	just	ADV
taxlaw-13766	938	2	as	as	ADV
taxlaw-13766	938	3	much	much	ADJ
taxlaw-13766	938	4	of	of	ADP
taxlaw-13766	938	5	the	the	DET
taxlaw-13766	938	6	tax	tax	NOUN
taxlaw-13766	938	7	underreporting	underreporte	VERB
taxlaw-13766	938	8	gap	gap	NOUN
taxlaw-13766	938	9	results	result	NOUN
taxlaw-13766	938	10	from	from	ADP
taxlaw-13766	938	11	information	information	NOUN
taxlaw-13766	938	12	asymmetry	asymmetry	NOUN
taxlaw-13766	938	13	between	between	ADP
taxlaw-13766	938	14	taxpayers	taxpayer	NOUN
taxlaw-13766	938	15	and	and	CCONJ
taxlaw-13766	938	16	the	the	DET
taxlaw-13766	938	17	government	government	NOUN
taxlaw-13766	938	18	,	,	PUNCT
taxlaw-13766	938	19	with	with	ADP
taxlaw-13766	938	20	taxpayers	taxpayer	NOUN
taxlaw-13766	938	21	having	have	VERB
taxlaw-13766	938	22	income	income	NOUN
taxlaw-13766	938	23	data	datum	NOUN
taxlaw-13766	938	24	that	that	PRON
taxlaw-13766	938	25	the	the	DET
taxlaw-13766	938	26	irs	irs	PROPN
taxlaw-13766	938	27	can	can	AUX
taxlaw-13766	938	28	not	not	PART
taxlaw-13766	938	29	access	access	VERB
taxlaw-13766	938	30	without	without	ADP
taxlaw-13766	938	31	third	third	ADJ
taxlaw-13766	938	32	-	-	PUNCT
taxlaw-13766	938	33	party	party	NOUN
taxlaw-13766	938	34	reporting	reporting	NOUN
taxlaw-13766	938	35	,	,	PUNCT
taxlaw-13766	938	36	some	some	PRON
taxlaw-13766	938	37	of	of	ADP
taxlaw-13766	938	38	the	the	DET
taxlaw-13766	938	39	nonparticipation	nonparticipation	NOUN
taxlaw-13766	938	40	gap	gap	NOUN
taxlaw-13766	938	41	flows	flow	VERB
taxlaw-13766	938	42	from	from	ADP
taxlaw-13766	938	43	low	low	ADJ
taxlaw-13766	938	44	-	-	PUNCT
taxlaw-13766	938	45	income	income	NOUN
taxlaw-13766	938	46	taxpayers	taxpayer	NOUN
taxlaw-13766	938	47	lacking	lack	VERB
taxlaw-13766	938	48	knowledge	knowledge	NOUN
taxlaw-13766	938	49	and	and	CCONJ
taxlaw-13766	938	50	resources	resource	NOUN
taxlaw-13766	938	51	to	to	PART
taxlaw-13766	938	52	claim	claim	VERB
taxlaw-13766	938	53	the	the	DET
taxlaw-13766	938	54	eitc	eitc	NOUN
taxlaw-13766	938	55	despite	despite	SCONJ
taxlaw-13766	938	56	the	the	DET
taxlaw-13766	938	57	government	government	NOUN
taxlaw-13766	938	58	having	have	VERB
taxlaw-13766	938	59	most	most	ADJ
taxlaw-13766	938	60	if	if	SCONJ
taxlaw-13766	938	61	not	not	PART
taxlaw-13766	938	62	all	all	PRON
taxlaw-13766	938	63	of	of	ADP
taxlaw-13766	938	64	the	the	DET
taxlaw-13766	938	65	information	information	NOUN
taxlaw-13766	938	66	it	it	PRON
taxlaw-13766	938	67	needs	need	VERB
taxlaw-13766	938	68	to	to	PART
taxlaw-13766	938	69	determine	determine	VERB
taxlaw-13766	938	70	eligibility	eligibility	NOUN
taxlaw-13766	938	71	.	.	PUNCT
taxlaw-13766	939	1	the	the	DET
taxlaw-13766	939	2	tigta	tigta	PROPN
taxlaw-13766	939	3	study	study	PROPN
taxlaw-13766	939	4	finding	find	VERB
taxlaw-13766	939	5	that	that	SCONJ
taxlaw-13766	939	6	eitc	eitc	ADJ
taxlaw-13766	939	7	notices	notice	NOUN
taxlaw-13766	939	8	were	be	AUX
taxlaw-13766	939	9	ineffective	ineffective	ADJ
taxlaw-13766	939	10	contended	contend	VERB
taxlaw-13766	939	11	that	that	SCONJ
taxlaw-13766	939	12	modifying	modify	VERB
taxlaw-13766	939	13	the	the	DET
taxlaw-13766	939	14	basic	basic	ADJ
taxlaw-13766	939	15	income	income	NOUN
taxlaw-13766	939	16	tax	tax	NOUN
taxlaw-13766	939	17	return	return	NOUN
taxlaw-13766	939	18	forms	form	NOUN
taxlaw-13766	939	19	to	to	PART
taxlaw-13766	939	20	include	include	VERB
taxlaw-13766	939	21	eitc	eitc	NOUN
taxlaw-13766	939	22	eligibility	eligibility	NOUN
taxlaw-13766	939	23	questions	question	NOUN
taxlaw-13766	939	24	could	could	AUX
taxlaw-13766	939	25	“	"	PUNCT
taxlaw-13766	939	26	improve	improve	VERB
taxlaw-13766	939	27	eligibility	eligibility	NOUN
taxlaw-13766	939	28	determinations	determination	NOUN
taxlaw-13766	939	29	and	and	CCONJ
taxlaw-13766	939	30	increase	increase	VERB
taxlaw-13766	939	31	participation	participation	NOUN
taxlaw-13766	939	32	.	.	PUNCT
taxlaw-13766	940	1	”287	”287	NOUN
taxlaw-13766	940	2	in	in	ADP
taxlaw-13766	940	3	2020	2020	NUM
taxlaw-13766	940	4	,	,	PUNCT
taxlaw-13766	940	5	two	two	NUM
taxlaw-13766	940	6	united	united	PROPN
taxlaw-13766	940	7	states	states	PROPN
taxlaw-13766	940	8	senators	senator	NOUN
taxlaw-13766	940	9	picked	pick	VERB
taxlaw-13766	940	10	up	up	ADP
taxlaw-13766	940	11	the	the	DET
taxlaw-13766	940	12	call	call	NOUN
taxlaw-13766	940	13	for	for	SCONJ
taxlaw-13766	940	14	the	the	DET
taxlaw-13766	940	15	irs	irs	PROPN
taxlaw-13766	940	16	to	to	PART
taxlaw-13766	940	17	update	update	VERB
taxlaw-13766	940	18	form	form	NOUN
taxlaw-13766	940	19	1040	1040	NUM
taxlaw-13766	940	20	“	"	PUNCT
taxlaw-13766	940	21	to	to	PART
taxlaw-13766	940	22	include	include	VERB
taxlaw-13766	940	23	sufficient	sufficient	ADJ
taxlaw-13766	940	24	information	information	NOUN
taxlaw-13766	940	25	to	to	PART
taxlaw-13766	940	26	provide	provide	VERB
taxlaw-13766	940	27	an	an	DET
taxlaw-13766	940	28	eligible	eligible	ADJ
taxlaw-13766	940	29	filer	filer	NOUN
taxlaw-13766	940	30	with	with	ADP
taxlaw-13766	940	31	an	an	DET
taxlaw-13766	940	32	automatic	automatic	ADJ
taxlaw-13766	940	33	refund	refund	NOUN
taxlaw-13766	940	34	.	.	PUNCT
taxlaw-13766	941	1	”288	”288	ADJ
taxlaw-13766	941	2	developments	development	NOUN
taxlaw-13766	941	3	in	in	ADP
taxlaw-13766	941	4	artificial	artificial	ADJ
taxlaw-13766	941	5	intelligence	intelligence	NOUN
taxlaw-13766	941	6	also	also	ADV
taxlaw-13766	941	7	enable	enable	VERB
taxlaw-13766	941	8	new	new	ADJ
taxlaw-13766	941	9	possibilities	possibility	NOUN
taxlaw-13766	941	10	for	for	ADP
taxlaw-13766	941	11	closing	close	VERB
taxlaw-13766	941	12	the	the	DET
taxlaw-13766	941	13	nonparticipation	nonparticipation	NOUN
taxlaw-13766	941	14	gap	gap	NOUN
taxlaw-13766	941	15	that	that	PRON
taxlaw-13766	941	16	would	would	AUX
taxlaw-13766	941	17	not	not	PART
taxlaw-13766	941	18	require	require	VERB
taxlaw-13766	941	19	additional	additional	ADJ
taxlaw-13766	941	20	irs	irs	PROPN
taxlaw-13766	941	21	personnel	personnel	NOUN
taxlaw-13766	941	22	time	time	NOUN
taxlaw-13766	941	23	or	or	CCONJ
taxlaw-13766	941	24	changes	change	NOUN
taxlaw-13766	941	25	to	to	ADP
taxlaw-13766	941	26	paper	paper	NOUN
taxlaw-13766	941	27	forms	form	NOUN
taxlaw-13766	941	28	.	.	PUNCT
taxlaw-13766	942	1	while	while	SCONJ
taxlaw-13766	942	2	programs	program	NOUN
taxlaw-13766	942	3	like	like	ADP
taxlaw-13766	942	4	turbotax	turbotax	NOUN
taxlaw-13766	942	5	of	of	ADP
taxlaw-13766	942	6	tax	tax	NOUN
taxlaw-13766	942	7	filing	filing	NOUN
taxlaw-13766	942	8	past	past	NOUN
taxlaw-13766	942	9	led	lead	VERB
taxlaw-13766	942	10	users	user	NOUN
taxlaw-13766	942	11	down	down	ADP
taxlaw-13766	942	12	a	a	DET
taxlaw-13766	942	13	pre	pre	ADJ
taxlaw-13766	942	14	-	-	ADJ
taxlaw-13766	942	15	defined	define	VERB
taxlaw-13766	942	16	decision	decision	NOUN
taxlaw-13766	942	17	tree	tree	NOUN
taxlaw-13766	942	18	based	base	VERB
taxlaw-13766	942	19	on	on	ADP
taxlaw-13766	942	20	their	their	PRON
taxlaw-13766	942	21	inputs	input	NOUN
taxlaw-13766	942	22	,	,	PUNCT
taxlaw-13766	942	23	ai	ai	VERB
taxlaw-13766	942	24	tools	tool	NOUN
taxlaw-13766	942	25	can	can	AUX
taxlaw-13766	942	26	dynamically	dynamically	ADV
taxlaw-13766	942	27	respond	respond	VERB
taxlaw-13766	942	28	to	to	ADP
taxlaw-13766	942	29	user	user	NOUN
taxlaw-13766	942	30	information	information	NOUN
taxlaw-13766	942	31	in	in	ADP
taxlaw-13766	942	32	real	real	ADJ
taxlaw-13766	942	33	time	time	NOUN
taxlaw-13766	942	34	.	.	PUNCT
taxlaw-13766	943	1	the	the	DET
taxlaw-13766	943	2	taxpayer	taxpayer	NOUN
taxlaw-13766	943	3	advocate	advocate	PROPN
taxlaw-13766	943	4	service	service	NOUN
taxlaw-13766	943	5	notes	note	VERB
taxlaw-13766	943	6	that	that	SCONJ
taxlaw-13766	943	7	many	many	ADJ
taxlaw-13766	943	8	tax	tax	NOUN
taxlaw-13766	943	9	preparation	preparation	NOUN
taxlaw-13766	943	10	companies	company	NOUN
taxlaw-13766	943	11	are	be	AUX
taxlaw-13766	943	12	already	already	ADV
taxlaw-13766	943	13	deploying	deploy	VERB
taxlaw-13766	943	14	ai	ai	VERB
taxlaw-13766	943	15	functionality	functionality	NOUN
taxlaw-13766	943	16	to	to	PART
taxlaw-13766	943	17	improve	improve	VERB
taxlaw-13766	943	18	the	the	DET
taxlaw-13766	943	19	filing	filing	NOUN
taxlaw-13766	943	20	process	process	NOUN
taxlaw-13766	943	21	,	,	PUNCT
taxlaw-13766	943	22	though	though	SCONJ
taxlaw-13766	943	23	the	the	DET
taxlaw-13766	943	24	service	service	NOUN
taxlaw-13766	943	25	warns	warn	VERB
taxlaw-13766	943	26	that	that	SCONJ
taxlaw-13766	943	27	“	"	PUNCT
taxlaw-13766	943	28	ai	ai	VERB
taxlaw-13766	943	29	assistants	assistant	NOUN
taxlaw-13766	943	30	may	may	AUX
taxlaw-13766	943	31	encounter	encounter	VERB
taxlaw-13766	943	32	difficulties	difficulty	NOUN
taxlaw-13766	943	33	interpreting	interpret	VERB
taxlaw-13766	943	34	complex	complex	ADJ
taxlaw-13766	943	35	tax	tax	NOUN
taxlaw-13766	943	36	laws	law	NOUN
taxlaw-13766	943	37	correctly	correctly	ADV
taxlaw-13766	943	38	or	or	CCONJ
taxlaw-13766	943	39	considering	consider	VERB
taxlaw-13766	943	40	unique	unique	ADJ
taxlaw-13766	943	41	circumstances	circumstance	NOUN
taxlaw-13766	943	42	that	that	PRON
taxlaw-13766	943	43	could	could	AUX
taxlaw-13766	943	44	impact	impact	VERB
taxlaw-13766	943	45	a	a	DET
taxlaw-13766	943	46	taxpayer	taxpayer	NOUN
taxlaw-13766	943	47	’s	’s	PART
taxlaw-13766	943	48	return	return	NOUN
taxlaw-13766	943	49	.	.	PUNCT
taxlaw-13766	944	1	”289	”289	ADJ
taxlaw-13766	944	2	284	284	NUM
taxlaw-13766	944	3	gudmunson	gudmunson	PROPN
taxlaw-13766	944	4	et	et	PROPN
taxlaw-13766	944	5	al	al	PROPN
taxlaw-13766	944	6	.	.	PROPN
taxlaw-13766	944	7	,	,	PUNCT
taxlaw-13766	944	8	supra	supra	PROPN
taxlaw-13766	944	9	note	note	PROPN
taxlaw-13766	944	10	224	224	NUM
taxlaw-13766	944	11	,	,	PUNCT
taxlaw-13766	944	12	at	at	ADP
taxlaw-13766	944	13	379	379	NUM
taxlaw-13766	944	14	.	.	PUNCT
taxlaw-13766	945	1	285	285	NUM
taxlaw-13766	945	2	jacob	jacob	PROPN
taxlaw-13766	945	3	goldin	goldin	PROPN
taxlaw-13766	945	4	et	et	PROPN
taxlaw-13766	945	5	al	al	PROPN
taxlaw-13766	945	6	.	.	PROPN
taxlaw-13766	945	7	,	,	PUNCT
taxlaw-13766	945	8	tax	tax	NOUN
taxlaw-13766	945	9	filing	filing	NOUN
taxlaw-13766	945	10	and	and	CCONJ
taxlaw-13766	945	11	take	take	VERB
taxlaw-13766	945	12	-	-	PUNCT
taxlaw-13766	945	13	up	up	NOUN
taxlaw-13766	945	14	:	:	PUNCT
taxlaw-13766	945	15	experimental	experimental	ADJ
taxlaw-13766	945	16	evidence	evidence	NOUN
taxlaw-13766	945	17	on	on	ADP
taxlaw-13766	945	18	tax	tax	NOUN
taxlaw-13766	945	19	preparation	preparation	NOUN
taxlaw-13766	945	20	outreach	outreach	NOUN
taxlaw-13766	945	21	and	and	CCONJ
taxlaw-13766	945	22	eitc	eitc	ADJ
taxlaw-13766	945	23	participation	participation	NOUN
taxlaw-13766	945	24	13	13	NUM
taxlaw-13766	945	25	(	(	PUNCT
taxlaw-13766	945	26	nat’l	nat’l	NUM
taxlaw-13766	945	27	bureau	bureau	PROPN
taxlaw-13766	945	28	of	of	ADP
taxlaw-13766	945	29	econ	econ	PROPN
taxlaw-13766	945	30	.	.	PUNCT
taxlaw-13766	946	1	rsch	rsch	PROPN
taxlaw-13766	946	2	.	.	PUNCT
taxlaw-13766	946	3	,	,	PUNCT
taxlaw-13766	946	4	working	work	VERB
taxlaw-13766	946	5	paper	paper	NOUN
taxlaw-13766	946	6	no	no	NOUN
taxlaw-13766	946	7	.	.	PROPN
taxlaw-13766	946	8	28398	28398	NUM
taxlaw-13766	946	9	,	,	PUNCT
taxlaw-13766	946	10	2021	2021	NUM
taxlaw-13766	946	11	)	)	PUNCT
taxlaw-13766	946	12	.	.	PUNCT
taxlaw-13766	947	1	286	286	NUM
taxlaw-13766	947	2	see	see	VERB
taxlaw-13766	947	3	goldin	goldin	PROPN
taxlaw-13766	947	4	,	,	PUNCT
taxlaw-13766	947	5	supra	supra	PROPN
taxlaw-13766	947	6	note	note	PROPN
taxlaw-13766	947	7	201	201	NUM
taxlaw-13766	947	8	,	,	PUNCT
taxlaw-13766	947	9	at	at	ADP
taxlaw-13766	947	10	100	100	NUM
taxlaw-13766	947	11	.	.	PUNCT
taxlaw-13766	947	12	287	287	NUM
taxlaw-13766	947	13	off	off	ADP
taxlaw-13766	947	14	.	.	PUNCT
taxlaw-13766	948	1	of	of	ADP
taxlaw-13766	948	2	inspections	inspection	NOUN
taxlaw-13766	948	3	&	&	CCONJ
taxlaw-13766	948	4	evaluations	evaluation	NOUN
taxlaw-13766	948	5	,	,	PUNCT
taxlaw-13766	948	6	supra	supra	PROPN
taxlaw-13766	948	7	note	note	NOUN
taxlaw-13766	948	8	218	218	NUM
taxlaw-13766	948	9	,	,	PUNCT
taxlaw-13766	948	10	at	at	ADP
taxlaw-13766	948	11	9	9	NUM
taxlaw-13766	948	12	-	-	SYM
taxlaw-13766	948	13	10	10	NUM
taxlaw-13766	948	14	(	(	PUNCT
taxlaw-13766	948	15	noting	note	VERB
taxlaw-13766	948	16	that	that	SCONJ
taxlaw-13766	948	17	a	a	DET
taxlaw-13766	948	18	revised	revise	VERB
taxlaw-13766	948	19	form	form	NOUN
taxlaw-13766	948	20	could	could	AUX
taxlaw-13766	948	21	collect	collect	VERB
taxlaw-13766	948	22	residency	residency	NOUN
taxlaw-13766	948	23	and	and	CCONJ
taxlaw-13766	948	24	age	age	NOUN
taxlaw-13766	948	25	information	information	NOUN
taxlaw-13766	948	26	for	for	ADP
taxlaw-13766	948	27	a	a	DET
taxlaw-13766	948	28	taxpayer	taxpayer	NOUN
taxlaw-13766	948	29	’s	’s	PART
taxlaw-13766	948	30	children	child	NOUN
taxlaw-13766	948	31	)	)	PUNCT
taxlaw-13766	948	32	.	.	PUNCT
taxlaw-13766	949	1	288	288	NUM
taxlaw-13766	949	2	press	press	NOUN
taxlaw-13766	949	3	release	release	NOUN
taxlaw-13766	949	4	,	,	PUNCT
taxlaw-13766	949	5	sherrod	sherrod	NOUN
taxlaw-13766	949	6	brown	brown	NOUN
taxlaw-13766	949	7	,	,	PUNCT
taxlaw-13766	949	8	senators	senator	NOUN
taxlaw-13766	949	9	sherrod	sherrod	PROPN
taxlaw-13766	949	10	brown	brown	PROPN
taxlaw-13766	949	11	and	and	CCONJ
taxlaw-13766	949	12	catherine	catherine	PROPN
taxlaw-13766	949	13	cortez	cortez	PROPN
taxlaw-13766	949	14	masto	masto	PROPN
taxlaw-13766	949	15	,	,	PUNCT
taxlaw-13766	949	16	brown	brown	PROPN
taxlaw-13766	949	17	,	,	PUNCT
taxlaw-13766	949	18	cortez	cortez	PROPN
taxlaw-13766	949	19	masto	masto	PROPN
taxlaw-13766	949	20	mark	mark	PROPN
taxlaw-13766	949	21	eitc	eitc	PROPN
taxlaw-13766	949	22	awareness	awareness	PROPN
taxlaw-13766	949	23	day	day	NOUN
taxlaw-13766	949	24	,	,	PUNCT
taxlaw-13766	949	25	as	as	SCONJ
taxlaw-13766	949	26	they	they	PRON
taxlaw-13766	949	27	press	press	VERB
taxlaw-13766	949	28	irs	irs	PROPN
taxlaw-13766	949	29	to	to	PART
taxlaw-13766	949	30	ensure	ensure	VERB
taxlaw-13766	949	31	all	all	DET
taxlaw-13766	949	32	americans	americans	PROPN
taxlaw-13766	949	33	eligible	eligible	ADJ
taxlaw-13766	949	34	for	for	ADP
taxlaw-13766	949	35	eitc	eitc	PROPN
taxlaw-13766	949	36	receive	receive	VERB
taxlaw-13766	949	37	it	it	PRON
taxlaw-13766	949	38	(	(	PUNCT
taxlaw-13766	949	39	jan	jan	PROPN
taxlaw-13766	949	40	.	.	PROPN
taxlaw-13766	949	41	31	31	NUM
taxlaw-13766	949	42	,	,	PUNCT
taxlaw-13766	949	43	2020	2020	NUM
taxlaw-13766	949	44	)	)	PUNCT
taxlaw-13766	949	45	,	,	PUNCT
taxlaw-13766	949	46	https://www.brown.senate.gov/newsroom/press/release/browncortez-masto-mark-eitc-awareness-day-as-they-press-irs-to-ensure-all-americans-eligible-for-eitcreceive-it	https://www.brown.senate.gov/newsroom/press/release/browncortez-masto-mark-eitc-awareness-day-as-they-press-irs-to-ensure-all-americans-eligible-for-eitcreceive-it	PROPN
taxlaw-13766	950	1	[	[	X
taxlaw-13766	950	2	https://web.archive.org/web/20240627114556/https://www.brown.senate.gov/newsroom/press/rel	https://web.archive.org/web/20240627114556/https://www.brown.senate.gov/newsroom/press/rel	NOUN
taxlaw-13766	950	3	ease	ease	NOUN
taxlaw-13766	950	4	/	/	SYM
taxlaw-13766	950	5	brown	brown	ADJ
taxlaw-13766	950	6	-	-	PUNCT
taxlaw-13766	950	7	cortez	cortez	NOUN
taxlaw-13766	950	8	-	-	PUNCT
taxlaw-13766	950	9	masto	masto	ADJ
taxlaw-13766	950	10	-	-	PUNCT
taxlaw-13766	950	11	mark	mark	NOUN
taxlaw-13766	950	12	-	-	PUNCT
taxlaw-13766	950	13	eitc	eitc	NOUN
taxlaw-13766	950	14	-	-	PUNCT
taxlaw-13766	950	15	awareness	awareness	NOUN
taxlaw-13766	950	16	-	-	PUNCT
taxlaw-13766	950	17	day	day	NOUN
taxlaw-13766	950	18	-	-	PUNCT
taxlaw-13766	950	19	as	as	ADP
taxlaw-13766	950	20	-	-	PUNCT
taxlaw-13766	950	21	they	they	PRON
taxlaw-13766	950	22	-	-	PUNCT
taxlaw-13766	950	23	press	press	NOUN
taxlaw-13766	950	24	-	-	PUNCT
taxlaw-13766	950	25	irs	irs	PROPN
taxlaw-13766	950	26	-	-	PUNCT
taxlaw-13766	950	27	to	to	AUX
taxlaw-13766	950	28	-	-	PUNCT
taxlaw-13766	950	29	ensure	ensure	VERB
taxlaw-13766	950	30	-	-	PUNCT
taxlaw-13766	950	31	all	all	PRON
taxlaw-13766	950	32	-	-	PUNCT
taxlaw-13766	950	33	americanseligible	americanseligible	ADJ
taxlaw-13766	950	34	-	-	PUNCT
taxlaw-13766	950	35	for	for	ADP
taxlaw-13766	950	36	-	-	PUNCT
taxlaw-13766	950	37	eitc	eitc	NOUN
taxlaw-13766	950	38	-	-	PUNCT
taxlaw-13766	950	39	receive	receive	NOUN
taxlaw-13766	950	40	-	-	PUNCT
taxlaw-13766	950	41	it-	it-	X
taxlaw-13766	950	42	]	]	PUNCT
taxlaw-13766	950	43	.	.	PUNCT
taxlaw-13766	951	1	289	289	NUM
taxlaw-13766	951	2	is	be	AUX
taxlaw-13766	951	3	ai	ai	AUX
taxlaw-13766	951	4	generated	generate	VERB
taxlaw-13766	951	5	tax	tax	NOUN
taxlaw-13766	951	6	advice	advice	NOUN
taxlaw-13766	951	7	making	make	VERB
taxlaw-13766	951	8	the	the	DET
taxlaw-13766	951	9	grade	grade	NOUN
taxlaw-13766	951	10	?	?	PUNCT
taxlaw-13766	951	11	,	,	PUNCT
taxlaw-13766	951	12	taxpayer	taxpayer	PROPN
taxlaw-13766	951	13	advoc	advoc	PROPN
taxlaw-13766	951	14	.	.	PUNCT
taxlaw-13766	952	1	serv	serv	X
taxlaw-13766	952	2	.	.	PUNCT
taxlaw-13766	953	1	(	(	PUNCT
taxlaw-13766	953	2	june	june	PROPN
taxlaw-13766	953	3	11	11	NUM
taxlaw-13766	953	4	,	,	PUNCT
taxlaw-13766	953	5	2024	2024	NUM
taxlaw-13766	953	6	)	)	PUNCT
taxlaw-13766	953	7	,	,	PUNCT
taxlaw-13766	953	8	https://www.taxpayeradvocate.irs.gov/news/tax-tips/is-ai-generated-tax-advice-making-thegrade/2024/06/	https://www.taxpayeradvocate.irs.gov/news/tax-tips/is-ai-generated-tax-advice-making-thegrade/2024/06/	ADP
taxlaw-13766	954	1	[	[	X
taxlaw-13766	954	2	https://perma.cc/x3kf-q3sj	https://perma.cc/x3kf-q3sj	X
taxlaw-13766	954	3	]	]	PUNCT
taxlaw-13766	954	4	.	.	PUNCT
taxlaw-13766	955	1	2025	2025	NUM
taxlaw-13766	955	2	]	]	PUNCT
taxlaw-13766	955	3	the	the	DET
taxlaw-13766	955	4	tax	tax	NOUN
taxlaw-13766	955	5	redistribution	redistribution	NOUN
taxlaw-13766	955	6	gap	gap	NOUN
taxlaw-13766	955	7	127	127	NUM
taxlaw-13766	955	8	the	the	DET
taxlaw-13766	955	9	irs	irs	PROPN
taxlaw-13766	955	10	is	be	AUX
taxlaw-13766	955	11	similarly	similarly	ADV
taxlaw-13766	955	12	deploying	deploy	VERB
taxlaw-13766	955	13	artificial	artificial	ADJ
taxlaw-13766	955	14	intelligence	intelligence	NOUN
taxlaw-13766	955	15	models	model	NOUN
taxlaw-13766	955	16	into	into	ADP
taxlaw-13766	955	17	the	the	DET
taxlaw-13766	955	18	nrp	nrp	NOUN
taxlaw-13766	955	19	process	process	NOUN
taxlaw-13766	955	20	in	in	ADP
taxlaw-13766	955	21	an	an	DET
taxlaw-13766	955	22	attempt	attempt	NOUN
taxlaw-13766	955	23	to	to	PART
taxlaw-13766	955	24	close	close	VERB
taxlaw-13766	955	25	the	the	DET
taxlaw-13766	955	26	tax	tax	NOUN
taxlaw-13766	955	27	revenue	revenue	NOUN
taxlaw-13766	955	28	gap.290	gap.290	NOUN
taxlaw-13766	955	29	however	however	ADV
taxlaw-13766	955	30	,	,	PUNCT
taxlaw-13766	955	31	the	the	DET
taxlaw-13766	955	32	government	government	NOUN
taxlaw-13766	955	33	accountability	accountability	NOUN
taxlaw-13766	955	34	office	office	NOUN
taxlaw-13766	955	35	reports	report	VERB
taxlaw-13766	955	36	that	that	SCONJ
taxlaw-13766	955	37	the	the	DET
taxlaw-13766	955	38	irs	irs	PROPN
taxlaw-13766	955	39	has	have	VERB
taxlaw-13766	955	40	yet	yet	ADV
taxlaw-13766	955	41	to	to	PART
taxlaw-13766	955	42	document	document	VERB
taxlaw-13766	955	43	either	either	CCONJ
taxlaw-13766	955	44	its	its	PRON
taxlaw-13766	955	45	decisionmaking	decisionmake	VERB
taxlaw-13766	955	46	process	process	NOUN
taxlaw-13766	955	47	to	to	PART
taxlaw-13766	955	48	determine	determine	VERB
taxlaw-13766	955	49	what	what	PRON
taxlaw-13766	955	50	ai	ai	VERB
taxlaw-13766	955	51	model	model	NOUN
taxlaw-13766	955	52	to	to	PART
taxlaw-13766	955	53	run	run	VERB
taxlaw-13766	955	54	or	or	CCONJ
taxlaw-13766	955	55	the	the	DET
taxlaw-13766	955	56	technical	technical	ADJ
taxlaw-13766	955	57	specifications	specification	NOUN
taxlaw-13766	955	58	of	of	ADP
taxlaw-13766	955	59	its	its	PRON
taxlaw-13766	955	60	ultimate	ultimate	ADJ
taxlaw-13766	955	61	choice.291	choice.291	NOUN
taxlaw-13766	955	62	the	the	DET
taxlaw-13766	955	63	irs	irs	PROPN
taxlaw-13766	955	64	could	could	AUX
taxlaw-13766	955	65	engage	engage	VERB
taxlaw-13766	955	66	in	in	ADP
taxlaw-13766	955	67	a	a	DET
taxlaw-13766	955	68	parallel	parallel	ADJ
taxlaw-13766	955	69	process	process	NOUN
taxlaw-13766	955	70	and	and	CCONJ
taxlaw-13766	955	71	utilize	utilize	VERB
taxlaw-13766	955	72	ai	ai	VERB
taxlaw-13766	955	73	to	to	PART
taxlaw-13766	955	74	better	well	ADV
taxlaw-13766	955	75	detect	detect	VERB
taxlaw-13766	955	76	eligible	eligible	ADJ
taxlaw-13766	955	77	taxpayers	taxpayer	NOUN
taxlaw-13766	955	78	who	who	PRON
taxlaw-13766	955	79	failed	fail	VERB
taxlaw-13766	955	80	to	to	PART
taxlaw-13766	955	81	claim	claim	VERB
taxlaw-13766	955	82	refundable	refundable	ADJ
taxlaw-13766	955	83	credits	credit	NOUN
taxlaw-13766	955	84	.	.	PUNCT
taxlaw-13766	956	1	agency	agency	NOUN
taxlaw-13766	956	2	use	use	NOUN
taxlaw-13766	956	3	of	of	ADP
taxlaw-13766	956	4	ai	ai	NOUN
taxlaw-13766	956	5	is	be	AUX
taxlaw-13766	956	6	not	not	PART
taxlaw-13766	956	7	without	without	ADP
taxlaw-13766	956	8	its	its	PRON
taxlaw-13766	956	9	dangers	danger	NOUN
taxlaw-13766	956	10	.	.	PUNCT
taxlaw-13766	957	1	danielle	danielle	PROPN
taxlaw-13766	957	2	citron	citron	PROPN
taxlaw-13766	957	3	and	and	CCONJ
taxlaw-13766	957	4	ryan	ryan	PROPN
taxlaw-13766	957	5	calo	calo	PROPN
taxlaw-13766	957	6	caution	caution	PROPN
taxlaw-13766	957	7	that	that	SCONJ
taxlaw-13766	957	8	when	when	SCONJ
taxlaw-13766	957	9	agencies	agency	NOUN
taxlaw-13766	957	10	replace	replace	VERB
taxlaw-13766	957	11	technical	technical	ADJ
taxlaw-13766	957	12	tasks	task	NOUN
taxlaw-13766	957	13	with	with	ADP
taxlaw-13766	957	14	automation	automation	NOUN
taxlaw-13766	957	15	,	,	PUNCT
taxlaw-13766	957	16	“	"	PUNCT
taxlaw-13766	957	17	guarantees	guarantee	NOUN
taxlaw-13766	957	18	of	of	ADP
taxlaw-13766	957	19	transparency	transparency	NOUN
taxlaw-13766	957	20	,	,	PUNCT
taxlaw-13766	957	21	accountability	accountability	NOUN
taxlaw-13766	957	22	,	,	PUNCT
taxlaw-13766	957	23	and	and	CCONJ
taxlaw-13766	957	24	due	due	ADJ
taxlaw-13766	957	25	process	process	NOUN
taxlaw-13766	957	26	[	[	X
taxlaw-13766	957	27	could	could	AUX
taxlaw-13766	957	28	]	]	PART
taxlaw-13766	957	29	fall	fall	VERB
taxlaw-13766	957	30	away	away	ADV
taxlaw-13766	957	31	.	.	PUNCT
taxlaw-13766	958	1	”292	”292	X
taxlaw-13766	958	2	other	other	ADJ
taxlaw-13766	958	3	tech	tech	NOUN
taxlaw-13766	958	4	scholars	scholar	NOUN
taxlaw-13766	958	5	flag	flag	VERB
taxlaw-13766	958	6	that	that	SCONJ
taxlaw-13766	958	7	“	"	PUNCT
taxlaw-13766	958	8	the	the	DET
taxlaw-13766	958	9	accountability	accountability	NOUN
taxlaw-13766	958	10	mechanisms	mechanism	NOUN
taxlaw-13766	958	11	and	and	CCONJ
taxlaw-13766	958	12	legal	legal	ADJ
taxlaw-13766	958	13	standards	standard	NOUN
taxlaw-13766	958	14	that	that	PRON
taxlaw-13766	958	15	govern	govern	VERB
taxlaw-13766	958	16	decision	decision	NOUN
taxlaw-13766	958	17	processes	process	NOUN
taxlaw-13766	958	18	have	have	AUX
taxlaw-13766	958	19	not	not	PART
taxlaw-13766	958	20	kept	keep	VERB
taxlaw-13766	958	21	pace	pace	NOUN
taxlaw-13766	958	22	with	with	ADP
taxlaw-13766	958	23	technology	technology	NOUN
taxlaw-13766	958	24	.	.	PUNCT
taxlaw-13766	958	25	”293	”293	PUNCT
taxlaw-13766	959	1	the	the	DET
taxlaw-13766	959	2	irs	irs	PROPN
taxlaw-13766	959	3	’	'	PUNCT
taxlaw-13766	959	4	failure	failure	NOUN
taxlaw-13766	959	5	to	to	PART
taxlaw-13766	959	6	document	document	VERB
taxlaw-13766	959	7	the	the	DET
taxlaw-13766	959	8	specifics	specific	NOUN
taxlaw-13766	959	9	of	of	ADP
taxlaw-13766	959	10	its	its	PRON
taxlaw-13766	959	11	ai	ai	NOUN
taxlaw-13766	959	12	usage	usage	NOUN
taxlaw-13766	959	13	invokes	invoke	VERB
taxlaw-13766	959	14	these	these	DET
taxlaw-13766	959	15	concerns	concern	NOUN
taxlaw-13766	959	16	.	.	PUNCT
taxlaw-13766	960	1	still	still	ADV
taxlaw-13766	960	2	,	,	PUNCT
taxlaw-13766	960	3	governmental	governmental	ADJ
taxlaw-13766	960	4	use	use	NOUN
taxlaw-13766	960	5	of	of	ADP
taxlaw-13766	960	6	ai	ai	NOUN
taxlaw-13766	960	7	will	will	AUX
taxlaw-13766	960	8	continue	continue	VERB
taxlaw-13766	960	9	to	to	PART
taxlaw-13766	960	10	grow	grow	VERB
taxlaw-13766	960	11	—	—	PUNCT
taxlaw-13766	960	12	a	a	DET
taxlaw-13766	960	13	2019	2019	NUM
taxlaw-13766	960	14	executive	executive	ADJ
taxlaw-13766	960	15	order	order	NOUN
taxlaw-13766	960	16	directed	direct	VERB
taxlaw-13766	960	17	every	every	DET
taxlaw-13766	960	18	federal	federal	ADJ
taxlaw-13766	960	19	agency	agency	NOUN
taxlaw-13766	960	20	to	to	PART
taxlaw-13766	960	21	explore	explore	VERB
taxlaw-13766	960	22	the	the	DET
taxlaw-13766	960	23	potential	potential	NOUN
taxlaw-13766	960	24	for	for	ADP
taxlaw-13766	960	25	ai	ai	NOUN
taxlaw-13766	960	26	to	to	PART
taxlaw-13766	960	27	increase	increase	VERB
taxlaw-13766	960	28	government	government	NOUN
taxlaw-13766	960	29	efficiency294	efficiency294	NOUN
taxlaw-13766	960	30	—	—	PUNCT
taxlaw-13766	960	31	and	and	CCONJ
taxlaw-13766	960	32	with	with	SCONJ
taxlaw-13766	960	33	it	it	PRON
taxlaw-13766	960	34	comes	come	VERB
taxlaw-13766	960	35	the	the	DET
taxlaw-13766	960	36	potential	potential	NOUN
taxlaw-13766	960	37	for	for	ADP
taxlaw-13766	960	38	innovation	innovation	NOUN
taxlaw-13766	960	39	in	in	ADP
taxlaw-13766	960	40	redistribution	redistribution	NOUN
taxlaw-13766	960	41	.	.	PUNCT
taxlaw-13766	961	1	b.	b.	NOUN
taxlaw-13766	961	2	underclaiming	underclaiming	NOUN
taxlaw-13766	961	3	gap	gap	NOUN
taxlaw-13766	961	4	to	to	ADP
taxlaw-13766	961	5	the	the	DET
taxlaw-13766	961	6	extent	extent	NOUN
taxlaw-13766	961	7	that	that	SCONJ
taxlaw-13766	961	8	an	an	DET
taxlaw-13766	961	9	underclaiming	underclaiming	NOUN
taxlaw-13766	961	10	gap	gap	NOUN
taxlaw-13766	961	11	flows	flow	VERB
taxlaw-13766	961	12	from	from	ADP
taxlaw-13766	961	13	informational	informational	ADJ
taxlaw-13766	961	14	complexity	complexity	NOUN
taxlaw-13766	961	15	about	about	ADP
taxlaw-13766	961	16	direct	direct	ADJ
taxlaw-13766	961	17	transfers	transfer	NOUN
taxlaw-13766	961	18	,	,	PUNCT
taxlaw-13766	961	19	its	its	PRON
taxlaw-13766	961	20	solutions	solution	NOUN
taxlaw-13766	961	21	likely	likely	ADV
taxlaw-13766	961	22	mirror	mirror	VERB
taxlaw-13766	961	23	those	those	PRON
taxlaw-13766	961	24	for	for	ADP
taxlaw-13766	961	25	the	the	DET
taxlaw-13766	961	26	nonparticipation	nonparticipation	NOUN
taxlaw-13766	961	27	gap	gap	NOUN
taxlaw-13766	961	28	:	:	PUNCT
taxlaw-13766	961	29	connecting	connect	VERB
taxlaw-13766	961	30	taxpayers	taxpayer	NOUN
taxlaw-13766	961	31	with	with	ADP
taxlaw-13766	961	32	in	in	ADP
taxlaw-13766	961	33	-	-	PUNCT
taxlaw-13766	961	34	person	person	NOUN
taxlaw-13766	961	35	support	support	NOUN
taxlaw-13766	961	36	,	,	PUNCT
taxlaw-13766	961	37	reducing	reduce	VERB
taxlaw-13766	961	38	the	the	DET
taxlaw-13766	961	39	taxpayer	taxpayer	NOUN
taxlaw-13766	961	40	role	role	NOUN
taxlaw-13766	961	41	in	in	ADP
taxlaw-13766	961	42	the	the	DET
taxlaw-13766	961	43	filing	filing	NOUN
taxlaw-13766	961	44	process	process	NOUN
taxlaw-13766	961	45	,	,	PUNCT
taxlaw-13766	961	46	or	or	CCONJ
taxlaw-13766	961	47	reducing	reduce	VERB
taxlaw-13766	961	48	taxpayers	taxpayer	NOUN
taxlaw-13766	961	49	’	’	PART
taxlaw-13766	961	50	information	information	NOUN
taxlaw-13766	961	51	costs	cost	NOUN
taxlaw-13766	961	52	.	.	PUNCT
taxlaw-13766	962	1	but	but	CCONJ
taxlaw-13766	962	2	policymakers	policymaker	NOUN
taxlaw-13766	962	3	could	could	AUX
taxlaw-13766	962	4	also	also	ADV
taxlaw-13766	962	5	address	address	VERB
taxlaw-13766	962	6	the	the	DET
taxlaw-13766	962	7	underclaiming	underclaiming	NOUN
taxlaw-13766	962	8	gap	gap	NOUN
taxlaw-13766	962	9	from	from	ADP
taxlaw-13766	962	10	the	the	DET
taxlaw-13766	962	11	policy	policy	NOUN
taxlaw-13766	962	12	side	side	NOUN
taxlaw-13766	962	13	,	,	PUNCT
taxlaw-13766	962	14	reworking	rework	VERB
taxlaw-13766	962	15	child	child	NOUN
taxlaw-13766	962	16	-	-	PUNCT
taxlaw-13766	962	17	claiming	claim	VERB
taxlaw-13766	962	18	rules	rule	NOUN
taxlaw-13766	962	19	to	to	PART
taxlaw-13766	962	20	reduce	reduce	VERB
taxlaw-13766	962	21	complexity	complexity	NOUN
taxlaw-13766	962	22	.	.	PUNCT
taxlaw-13766	963	1	c.	c.	NOUN
taxlaw-13766	963	2	underreceiving	underreceive	VERB
taxlaw-13766	963	3	gap	gap	NOUN
taxlaw-13766	963	4	proposed	propose	VERB
taxlaw-13766	963	5	solutions	solution	NOUN
taxlaw-13766	963	6	to	to	ADP
taxlaw-13766	963	7	the	the	DET
taxlaw-13766	963	8	underreceiving	underreceive	VERB
taxlaw-13766	963	9	gap	gap	NOUN
taxlaw-13766	963	10	must	must	AUX
taxlaw-13766	963	11	account	account	VERB
taxlaw-13766	963	12	for	for	SCONJ
taxlaw-13766	963	13	the	the	DET
taxlaw-13766	963	14	difficulty	difficulty	NOUN
taxlaw-13766	963	15	taxpayers	taxpayer	NOUN
taxlaw-13766	963	16	face	face	VERB
taxlaw-13766	963	17	understanding	understanding	NOUN
taxlaw-13766	963	18	and	and	CCONJ
taxlaw-13766	963	19	engaging	engage	VERB
taxlaw-13766	963	20	with	with	ADP
taxlaw-13766	963	21	legal	legal	ADJ
taxlaw-13766	963	22	processes	process	NOUN
taxlaw-13766	963	23	.	.	PUNCT
taxlaw-13766	964	1	key	key	ADJ
taxlaw-13766	964	2	to	to	ADP
taxlaw-13766	964	3	these	these	DET
taxlaw-13766	964	4	solutions	solution	NOUN
taxlaw-13766	964	5	will	will	AUX
taxlaw-13766	964	6	be	be	AUX
taxlaw-13766	964	7	ensuring	ensure	VERB
taxlaw-13766	964	8	support	support	NOUN
taxlaw-13766	964	9	throughout	throughout	ADP
taxlaw-13766	964	10	the	the	DET
taxlaw-13766	964	11	process	process	NOUN
taxlaw-13766	964	12	,	,	PUNCT
taxlaw-13766	964	13	not	not	PART
taxlaw-13766	964	14	just	just	ADV
taxlaw-13766	964	15	before	before	ADP
taxlaw-13766	964	16	it	it	PRON
taxlaw-13766	964	17	.	.	PUNCT
taxlaw-13766	965	1	in	in	ADP
taxlaw-13766	965	2	2005	2005	NUM
taxlaw-13766	965	3	testimony	testimony	NOUN
taxlaw-13766	965	4	to	to	ADP
taxlaw-13766	965	5	the	the	DET
taxlaw-13766	965	6	irs	irs	PROPN
taxlaw-13766	965	7	oversight	oversight	NOUN
taxlaw-13766	965	8	board	board	NOUN
taxlaw-13766	965	9	,	,	PUNCT
taxlaw-13766	965	10	low	low	ADJ
taxlaw-13766	965	11	-	-	PUNCT
taxlaw-13766	965	12	income	income	NOUN
taxlaw-13766	965	13	taxpayer	taxpayer	NOUN
taxlaw-13766	965	14	clinic	clinic	PROPN
taxlaw-13766	965	15	director	director	NOUN
taxlaw-13766	965	16	janet	janet	PROPN
taxlaw-13766	965	17	spragens	spragen	NOUN
taxlaw-13766	965	18	reiterated	reiterate	VERB
taxlaw-13766	965	19	the	the	DET
taxlaw-13766	965	20	importance	importance	NOUN
taxlaw-13766	965	21	of	of	ADP
taxlaw-13766	965	22	sustained	sustained	ADJ
taxlaw-13766	965	23	communication	communication	NOUN
taxlaw-13766	965	24	to	to	ADP
taxlaw-13766	965	25	positive	positive	ADJ
taxlaw-13766	965	26	outcomes	outcome	NOUN
taxlaw-13766	965	27	for	for	ADP
taxlaw-13766	965	28	taxpayers	taxpayer	NOUN
taxlaw-13766	965	29	:	:	PUNCT
taxlaw-13766	965	30	“	"	PUNCT
taxlaw-13766	965	31	low	low	ADJ
taxlaw-13766	965	32	income	income	NOUN
taxlaw-13766	965	33	taxpayers	taxpayer	NOUN
taxlaw-13766	965	34	need	need	VERB
taxlaw-13766	965	35	multiple	multiple	ADJ
taxlaw-13766	965	36	mailings	mailing	NOUN
taxlaw-13766	965	37	,	,	PUNCT
taxlaw-13766	965	38	phone	phone	NOUN
taxlaw-13766	965	39	calls	call	NOUN
taxlaw-13766	965	40	and/or	and/or	CCONJ
taxlaw-13766	965	41	other	other	ADJ
taxlaw-13766	965	42	communications	communication	NOUN
taxlaw-13766	965	43	or	or	CCONJ
taxlaw-13766	965	44	contacts	contact	NOUN
taxlaw-13766	965	45	to	to	PART
taxlaw-13766	965	46	obtain	obtain	VERB
taxlaw-13766	965	47	information	information	NOUN
taxlaw-13766	965	48	,	,	PUNCT
taxlaw-13766	965	49	documents	document	NOUN
taxlaw-13766	965	50	and	and	CCONJ
taxlaw-13766	965	51	other	other	ADJ
taxlaw-13766	965	52	proof	proof	NOUN
taxlaw-13766	965	53	supporting	support	VERB
taxlaw-13766	965	54	their	their	PRON
taxlaw-13766	965	55	deductions	deduction	NOUN
taxlaw-13766	965	56	,	,	PUNCT
taxlaw-13766	965	57	credits	credit	NOUN
taxlaw-13766	965	58	and	and	CCONJ
taxlaw-13766	965	59	other	other	ADJ
taxlaw-13766	965	60	tax	tax	NOUN
taxlaw-13766	965	61	return	return	NOUN
taxlaw-13766	965	62	positions	position	NOUN
taxlaw-13766	965	63	.	.	PUNCT
taxlaw-13766	965	64	”295	”295	PUNCT
taxlaw-13766	965	65	indeed	indeed	ADV
taxlaw-13766	965	66	,	,	PUNCT
taxlaw-13766	965	67	a	a	DET
taxlaw-13766	965	68	study	study	NOUN
taxlaw-13766	965	69	of	of	ADP
taxlaw-13766	965	70	irs	irs	PROPN
taxlaw-13766	965	71	eitc	eitc	PROPN
taxlaw-13766	965	72	audits	audits	NOUN
taxlaw-13766	965	73	found	find	VERB
taxlaw-13766	965	74	that	that	SCONJ
taxlaw-13766	965	75	only	only	ADV
taxlaw-13766	965	76	38	38	NUM
taxlaw-13766	965	77	%	%	NOUN
taxlaw-13766	965	78	of	of	ADP
taxlaw-13766	965	79	taxpayers	taxpayer	NOUN
taxlaw-13766	965	80	who	who	PRON
taxlaw-13766	965	81	received	receive	VERB
taxlaw-13766	965	82	290	290	NUM
taxlaw-13766	965	83	tax	tax	NOUN
taxlaw-13766	965	84	gap	gap	NOUN
taxlaw-13766	965	85	:	:	PUNCT
taxlaw-13766	965	86	irs	irs	PROPN
taxlaw-13766	965	87	should	should	AUX
taxlaw-13766	965	88	take	take	VERB
taxlaw-13766	965	89	steps	step	NOUN
taxlaw-13766	965	90	to	to	PART
taxlaw-13766	965	91	ensure	ensure	VERB
taxlaw-13766	965	92	continued	continued	ADJ
taxlaw-13766	965	93	improvement	improvement	NOUN
taxlaw-13766	965	94	in	in	ADP
taxlaw-13766	965	95	estimates	estimate	NOUN
taxlaw-13766	965	96	,	,	PUNCT
taxlaw-13766	965	97	u.s	u.s	PROPN
taxlaw-13766	965	98	.	.	PROPN
taxlaw-13766	965	99	gov’t	gov’t	NOUN
taxlaw-13766	965	100	accountability	accountability	NOUN
taxlaw-13766	965	101	off	off	ADP
taxlaw-13766	965	102	.	.	PUNCT
taxlaw-13766	966	1	(	(	PUNCT
taxlaw-13766	966	2	may	may	PROPN
taxlaw-13766	966	3	6	6	NUM
taxlaw-13766	966	4	,	,	PUNCT
taxlaw-13766	966	5	2024	2024	NUM
taxlaw-13766	966	6	)	)	PUNCT
taxlaw-13766	966	7	,	,	PUNCT
taxlaw-13766	966	8	https://www.gao.gov/products/gao-24-106449	https://www.gao.gov/products/gao-24-106449	PROPN
taxlaw-13766	967	1	[	[	X
taxlaw-13766	967	2	https://perma.cc/uk4g-d6qq	https://perma.cc/uk4g-d6qq	VERB
taxlaw-13766	967	3	]	]	PUNCT
taxlaw-13766	967	4	.	.	PUNCT
taxlaw-13766	968	1	291	291	NUM
taxlaw-13766	968	2	i	i	PRON
taxlaw-13766	968	3	d.	d.	PROPN
taxlaw-13766	968	4	292	292	NUM
taxlaw-13766	968	5	ryan	ryan	PROPN
taxlaw-13766	968	6	calo	calo	PROPN
taxlaw-13766	968	7	&	&	CCONJ
taxlaw-13766	968	8	danielle	danielle	PROPN
taxlaw-13766	968	9	keats	keats	PROPN
taxlaw-13766	968	10	citron	citron	PROPN
taxlaw-13766	968	11	,	,	PUNCT
taxlaw-13766	968	12	the	the	DET
taxlaw-13766	968	13	automated	automate	VERB
taxlaw-13766	968	14	administrative	administrative	ADJ
taxlaw-13766	968	15	state	state	NOUN
taxlaw-13766	968	16	:	:	PUNCT
taxlaw-13766	968	17	a	a	DET
taxlaw-13766	968	18	crisis	crisis	NOUN
taxlaw-13766	968	19	of	of	ADP
taxlaw-13766	968	20	legitimacy	legitimacy	NOUN
taxlaw-13766	968	21	,	,	PUNCT
taxlaw-13766	968	22	70	70	NUM
taxlaw-13766	968	23	emory	emory	PROPN
taxlaw-13766	968	24	l.j	l.j	PROPN
taxlaw-13766	968	25	.	.	PROPN
taxlaw-13766	968	26	797	797	NUM
taxlaw-13766	968	27	,	,	PUNCT
taxlaw-13766	968	28	802	802	NUM
taxlaw-13766	968	29	(	(	PUNCT
taxlaw-13766	968	30	2021	2021	NUM
taxlaw-13766	968	31	)	)	PUNCT
taxlaw-13766	968	32	.	.	PUNCT
taxlaw-13766	969	1	293	293	NUM
taxlaw-13766	969	2	joshua	joshua	PROPN
taxlaw-13766	969	3	a.	a.	PROPN
taxlaw-13766	969	4	kroll	kroll	PROPN
taxlaw-13766	969	5	et	et	PROPN
taxlaw-13766	969	6	al	al	PROPN
taxlaw-13766	969	7	.	.	PROPN
taxlaw-13766	969	8	,	,	PUNCT
taxlaw-13766	969	9	accountable	accountable	ADJ
taxlaw-13766	969	10	algorithms	algorithm	NOUN
taxlaw-13766	969	11	,	,	PUNCT
taxlaw-13766	969	12	165	165	NUM
taxlaw-13766	969	13	u.	u.	NOUN
taxlaw-13766	969	14	pa	pa	PROPN
taxlaw-13766	969	15	.	.	PUNCT
taxlaw-13766	969	16	l.	l.	PROPN
taxlaw-13766	969	17	rev	rev	PROPN
taxlaw-13766	969	18	.	.	PROPN
taxlaw-13766	969	19	633	633	NUM
taxlaw-13766	969	20	,	,	PUNCT
taxlaw-13766	969	21	636	636	NUM
taxlaw-13766	969	22	(	(	PUNCT
taxlaw-13766	969	23	2017	2017	NUM
taxlaw-13766	969	24	)	)	PUNCT
taxlaw-13766	969	25	.	.	PUNCT
taxlaw-13766	970	1	294	294	NUM
taxlaw-13766	970	2	exec	exec	NOUN
taxlaw-13766	970	3	.	.	PUNCT
taxlaw-13766	971	1	order	order	NOUN
taxlaw-13766	971	2	no	no	INTJ
taxlaw-13766	971	3	.	.	NOUN
taxlaw-13766	971	4	13,859	13,859	NUM
taxlaw-13766	971	5	,	,	PUNCT
taxlaw-13766	971	6	84	84	NUM
taxlaw-13766	971	7	fed	feed	VERB
taxlaw-13766	971	8	.	.	PUNCT
taxlaw-13766	972	1	reg	reg	PROPN
taxlaw-13766	972	2	.	.	PUNCT
taxlaw-13766	973	1	3967	3967	NUM
taxlaw-13766	973	2	(	(	PUNCT
taxlaw-13766	973	3	feb	feb	PROPN
taxlaw-13766	973	4	.	.	PROPN
taxlaw-13766	973	5	11	11	NUM
taxlaw-13766	973	6	,	,	PUNCT
taxlaw-13766	973	7	2019	2019	NUM
taxlaw-13766	973	8	)	)	PUNCT
taxlaw-13766	973	9	.	.	PUNCT
taxlaw-13766	974	1	295	295	NUM
taxlaw-13766	974	2	spragens	spragen	NOUN
taxlaw-13766	974	3	,	,	PUNCT
taxlaw-13766	974	4	supra	supra	NOUN
taxlaw-13766	974	5	note	note	NOUN
taxlaw-13766	974	6	251	251	NUM
taxlaw-13766	974	7	(	(	PUNCT
taxlaw-13766	974	8	citing	cite	VERB
taxlaw-13766	974	9	2	2	NUM
taxlaw-13766	974	10	national	national	ADJ
taxlaw-13766	974	11	taxpayer	taxpayer	NOUN
taxlaw-13766	974	12	advocate	advocate	NOUN
taxlaw-13766	974	13	,	,	PUNCT
taxlaw-13766	974	14	i.r.s	i.r.s	PROPN
taxlaw-13766	974	15	.	.	PROPN
taxlaw-13766	974	16	,	,	PUNCT
taxlaw-13766	974	17	earned	earn	VERB
taxlaw-13766	974	18	income	income	NOUN
taxlaw-13766	974	19	tax	tax	NOUN
taxlaw-13766	974	20	credit	credit	NOUN
taxlaw-13766	974	21	(	(	PUNCT
taxlaw-13766	974	22	eitc	eitc	NOUN
taxlaw-13766	974	23	)	)	PUNCT
taxlaw-13766	974	24	audit	audit	NOUN
taxlaw-13766	974	25	reconsideration	reconsideration	NOUN
taxlaw-13766	974	26	study	study	NOUN
taxlaw-13766	974	27	(	(	PUNCT
taxlaw-13766	974	28	2004	2004	NUM
taxlaw-13766	974	29	)	)	PUNCT
taxlaw-13766	974	30	)	)	PUNCT
taxlaw-13766	974	31	.	.	PUNCT
taxlaw-13766	975	1	128	128	NUM
taxlaw-13766	975	2	columbia	columbia	PROPN
taxlaw-13766	975	3	journal	journal	PROPN
taxlaw-13766	975	4	of	of	ADP
taxlaw-13766	975	5	tax	tax	NOUN
taxlaw-13766	975	6	law	law	NOUN
taxlaw-13766	975	7	[	[	X
taxlaw-13766	975	8	vol	vol	NOUN
taxlaw-13766	975	9	.	.	PUNCT
taxlaw-13766	976	1	16:2	16:2	NUM
taxlaw-13766	976	2	no	no	DET
taxlaw-13766	976	3	calls	call	NOUN
taxlaw-13766	976	4	from	from	ADP
taxlaw-13766	976	5	the	the	DET
taxlaw-13766	976	6	irs	irs	PROPN
taxlaw-13766	976	7	were	be	AUX
taxlaw-13766	976	8	found	find	VERB
taxlaw-13766	976	9	eligible	eligible	ADJ
taxlaw-13766	976	10	for	for	ADP
taxlaw-13766	976	11	the	the	DET
taxlaw-13766	976	12	eitc	eitc	NOUN
taxlaw-13766	976	13	;	;	PUNCT
taxlaw-13766	976	14	when	when	SCONJ
taxlaw-13766	976	15	taxpayers	taxpayer	NOUN
taxlaw-13766	976	16	received	receive	VERB
taxlaw-13766	976	17	three	three	NUM
taxlaw-13766	976	18	or	or	CCONJ
taxlaw-13766	976	19	more	more	ADJ
taxlaw-13766	976	20	phone	phone	NOUN
taxlaw-13766	976	21	calls	call	NOUN
taxlaw-13766	976	22	,	,	PUNCT
taxlaw-13766	976	23	eligibility	eligibility	NOUN
taxlaw-13766	976	24	rates	rate	NOUN
taxlaw-13766	976	25	increased	increase	VERB
taxlaw-13766	976	26	to	to	ADP
taxlaw-13766	976	27	67%.296	67%.296	NUM
taxlaw-13766	976	28	one	one	NUM
taxlaw-13766	976	29	method	method	NOUN
taxlaw-13766	976	30	to	to	PART
taxlaw-13766	976	31	provide	provide	VERB
taxlaw-13766	976	32	support	support	NOUN
taxlaw-13766	976	33	throughout	throughout	ADP
taxlaw-13766	976	34	an	an	DET
taxlaw-13766	976	35	eitc	eitc	ADJ
taxlaw-13766	976	36	audit	audit	NOUN
taxlaw-13766	976	37	would	would	AUX
taxlaw-13766	976	38	be	be	AUX
taxlaw-13766	976	39	to	to	PART
taxlaw-13766	976	40	increase	increase	VERB
taxlaw-13766	976	41	access	access	NOUN
taxlaw-13766	976	42	to	to	ADP
taxlaw-13766	976	43	low	low	ADJ
taxlaw-13766	976	44	-	-	PUNCT
taxlaw-13766	976	45	income	income	NOUN
taxlaw-13766	976	46	taxpayer	taxpayer	NOUN
taxlaw-13766	976	47	representation	representation	NOUN
taxlaw-13766	976	48	.	.	PUNCT
taxlaw-13766	977	1	as	as	SCONJ
taxlaw-13766	977	2	i	i	PRON
taxlaw-13766	977	3	have	have	AUX
taxlaw-13766	977	4	noted	note	VERB
taxlaw-13766	977	5	in	in	ADP
taxlaw-13766	977	6	other	other	ADJ
taxlaw-13766	977	7	work	work	NOUN
taxlaw-13766	977	8	,	,	PUNCT
taxlaw-13766	977	9	legal	legal	ADJ
taxlaw-13766	977	10	representation	representation	NOUN
taxlaw-13766	977	11	for	for	ADP
taxlaw-13766	977	12	low	low	ADJ
taxlaw-13766	977	13	-	-	PUNCT
taxlaw-13766	977	14	income	income	NOUN
taxlaw-13766	977	15	tax	tax	NOUN
taxlaw-13766	977	16	issues	issue	NOUN
taxlaw-13766	977	17	has	have	AUX
taxlaw-13766	977	18	historically	historically	ADV
taxlaw-13766	977	19	been	be	AUX
taxlaw-13766	977	20	a	a	DET
taxlaw-13766	977	21	misnomer.297	misnomer.297	NOUN
taxlaw-13766	977	22	but	but	CCONJ
taxlaw-13766	977	23	as	as	SCONJ
taxlaw-13766	977	24	the	the	DET
taxlaw-13766	977	25	tax	tax	NOUN
taxlaw-13766	977	26	code	code	NOUN
taxlaw-13766	977	27	became	become	VERB
taxlaw-13766	977	28	a	a	DET
taxlaw-13766	977	29	more	more	ADV
taxlaw-13766	977	30	common	common	ADJ
taxlaw-13766	977	31	vehicle	vehicle	NOUN
taxlaw-13766	977	32	for	for	ADP
taxlaw-13766	977	33	federal	federal	ADJ
taxlaw-13766	977	34	benefits	benefit	NOUN
taxlaw-13766	977	35	,	,	PUNCT
taxlaw-13766	977	36	the	the	DET
taxlaw-13766	977	37	need	need	NOUN
taxlaw-13766	977	38	for	for	ADP
taxlaw-13766	977	39	legal	legal	ADJ
taxlaw-13766	977	40	assistance	assistance	NOUN
taxlaw-13766	977	41	increased	increase	VERB
taxlaw-13766	977	42	.	.	PUNCT
taxlaw-13766	978	1	even	even	ADV
taxlaw-13766	978	2	so	so	ADV
taxlaw-13766	978	3	,	,	PUNCT
taxlaw-13766	978	4	tax	tax	NOUN
taxlaw-13766	978	5	representation	representation	NOUN
taxlaw-13766	978	6	today	today	NOUN
taxlaw-13766	978	7	is	be	AUX
taxlaw-13766	978	8	frequently	frequently	ADV
taxlaw-13766	978	9	left	leave	VERB
taxlaw-13766	978	10	out	out	ADP
taxlaw-13766	978	11	of	of	ADP
taxlaw-13766	978	12	general	general	ADJ
taxlaw-13766	978	13	legal	legal	ADJ
taxlaw-13766	978	14	services.298	services.298	NOUN
taxlaw-13766	978	15	the	the	DET
taxlaw-13766	978	16	supply	supply	NOUN
taxlaw-13766	978	17	of	of	ADP
taxlaw-13766	978	18	legal	legal	ADJ
taxlaw-13766	978	19	assistance	assistance	NOUN
taxlaw-13766	978	20	for	for	ADP
taxlaw-13766	978	21	low	low	ADJ
taxlaw-13766	978	22	-	-	PUNCT
taxlaw-13766	978	23	income	income	NOUN
taxlaw-13766	978	24	tax	tax	NOUN
taxlaw-13766	978	25	issues	issue	NOUN
taxlaw-13766	978	26	comes	come	VERB
taxlaw-13766	978	27	almost	almost	ADV
taxlaw-13766	978	28	entirely	entirely	ADV
taxlaw-13766	978	29	from	from	ADP
taxlaw-13766	978	30	i.r.c	i.r.c	NOUN
taxlaw-13766	978	31	.	.	PUNCT
taxlaw-13766	979	1	§	§	PROPN
taxlaw-13766	979	2	7528	7528	NUM
taxlaw-13766	979	3	,	,	PUNCT
taxlaw-13766	979	4	which	which	PRON
taxlaw-13766	979	5	authorized	authorize	VERB
taxlaw-13766	979	6	the	the	DET
taxlaw-13766	979	7	irs	irs	PROPN
taxlaw-13766	979	8	to	to	PART
taxlaw-13766	979	9	create	create	VERB
taxlaw-13766	979	10	and	and	CCONJ
taxlaw-13766	979	11	sustain	sustain	VERB
taxlaw-13766	979	12	a	a	DET
taxlaw-13766	979	13	grant	grant	NOUN
taxlaw-13766	979	14	program	program	NOUN
taxlaw-13766	979	15	for	for	ADP
taxlaw-13766	979	16	low	low	ADJ
taxlaw-13766	979	17	-	-	PUNCT
taxlaw-13766	979	18	income	income	NOUN
taxlaw-13766	979	19	taxpayer	taxpayer	NOUN
taxlaw-13766	979	20	clinics	clinic	NOUN
taxlaw-13766	979	21	.	.	PUNCT
taxlaw-13766	980	1	still	still	ADV
taxlaw-13766	980	2	,	,	PUNCT
taxlaw-13766	980	3	the	the	DET
taxlaw-13766	980	4	irs	irs	PROPN
taxlaw-13766	980	5	spends	spend	VERB
taxlaw-13766	980	6	many	many	ADJ
taxlaw-13766	980	7	times	time	NOUN
taxlaw-13766	980	8	more	more	ADJ
taxlaw-13766	980	9	on	on	ADP
taxlaw-13766	980	10	eitc	eitc	ADJ
taxlaw-13766	980	11	audits	audits	NOUN
taxlaw-13766	980	12	than	than	SCONJ
taxlaw-13766	980	13	congress	congress	PROPN
taxlaw-13766	980	14	allocates	allocate	VERB
taxlaw-13766	980	15	to	to	ADP
taxlaw-13766	980	16	low	low	ADJ
taxlaw-13766	980	17	income	income	NOUN
taxlaw-13766	980	18	taxpayer	taxpayer	NOUN
taxlaw-13766	980	19	clinics	clinic	NOUN
taxlaw-13766	980	20	,	,	PUNCT
taxlaw-13766	980	21	leading	lead	VERB
taxlaw-13766	980	22	some	some	PRON
taxlaw-13766	980	23	to	to	PART
taxlaw-13766	980	24	call	call	VERB
taxlaw-13766	980	25	for	for	ADP
taxlaw-13766	980	26	increased	increase	VERB
taxlaw-13766	980	27	resources	resource	NOUN
taxlaw-13766	980	28	dedicated	dedicate	VERB
taxlaw-13766	980	29	to	to	ADP
taxlaw-13766	980	30	eitc	eitc	VERB
taxlaw-13766	980	31	representation.299	representation.299	NOUN
taxlaw-13766	980	32	access	access	NOUN
taxlaw-13766	980	33	to	to	ADP
taxlaw-13766	980	34	representation	representation	NOUN
taxlaw-13766	980	35	leads	lead	VERB
taxlaw-13766	980	36	to	to	ADP
taxlaw-13766	980	37	materially	materially	ADV
taxlaw-13766	980	38	better	well	ADJ
taxlaw-13766	980	39	results	result	NOUN
taxlaw-13766	980	40	for	for	ADP
taxlaw-13766	980	41	eitc	eitc	ADJ
taxlaw-13766	980	42	claimants	claimant	NOUN
taxlaw-13766	980	43	.	.	PUNCT
taxlaw-13766	981	1	a	a	DET
taxlaw-13766	981	2	2007	2007	NUM
taxlaw-13766	981	3	taxpayer	taxpayer	NOUN
taxlaw-13766	981	4	advocate	advocate	NOUN
taxlaw-13766	981	5	service	service	NOUN
taxlaw-13766	981	6	(	(	PUNCT
taxlaw-13766	981	7	tas	tas	NOUN
taxlaw-13766	981	8	)	)	PUNCT
taxlaw-13766	981	9	study	study	NOUN
taxlaw-13766	981	10	found	find	VERB
taxlaw-13766	981	11	that	that	SCONJ
taxlaw-13766	981	12	“	"	PUNCT
taxlaw-13766	981	13	lowincome	lowincome	VERB
taxlaw-13766	981	14	filers	filer	NOUN
taxlaw-13766	981	15	with	with	ADP
taxlaw-13766	981	16	representation	representation	NOUN
taxlaw-13766	981	17	were	be	AUX
taxlaw-13766	981	18	twice	twice	ADV
taxlaw-13766	981	19	as	as	ADV
taxlaw-13766	981	20	likely	likely	ADJ
taxlaw-13766	981	21	as	as	SCONJ
taxlaw-13766	981	22	their	their	PRON
taxlaw-13766	981	23	non	non	ADJ
taxlaw-13766	981	24	-	-	ADJ
taxlaw-13766	981	25	represented	represent	VERB
taxlaw-13766	981	26	counterparts	counterpart	NOUN
taxlaw-13766	981	27	to	to	PART
taxlaw-13766	981	28	emerge	emerge	VERB
taxlaw-13766	981	29	from	from	ADP
taxlaw-13766	981	30	an	an	DET
taxlaw-13766	981	31	irs	irs	PROPN
taxlaw-13766	981	32	audit	audit	NOUN
taxlaw-13766	981	33	with	with	ADP
taxlaw-13766	981	34	no	no	DET
taxlaw-13766	981	35	change	change	NOUN
taxlaw-13766	981	36	in	in	ADP
taxlaw-13766	981	37	their	their	PRON
taxlaw-13766	981	38	claimed	claim	VERB
taxlaw-13766	981	39	eitc	eitc	NOUN
taxlaw-13766	981	40	,	,	PUNCT
taxlaw-13766	981	41	at	at	ADP
taxlaw-13766	981	42	rates	rate	NOUN
taxlaw-13766	981	43	of	of	ADP
taxlaw-13766	981	44	41.5	41.5	NUM
taxlaw-13766	981	45	%	%	NOUN
taxlaw-13766	981	46	and	and	CCONJ
taxlaw-13766	981	47	23.1	23.1	NUM
taxlaw-13766	981	48	%	%	NOUN
taxlaw-13766	981	49	,	,	PUNCT
taxlaw-13766	981	50	respectively	respectively	ADV
taxlaw-13766	981	51	.	.	PUNCT
taxlaw-13766	982	1	”300	”300	NUM
taxlaw-13766	983	1	but	but	CCONJ
taxlaw-13766	983	2	a	a	DET
taxlaw-13766	983	3	2019	2019	NUM
taxlaw-13766	983	4	study	study	NOUN
taxlaw-13766	983	5	revealed	reveal	VERB
taxlaw-13766	983	6	that	that	SCONJ
taxlaw-13766	983	7	97	97	NUM
taxlaw-13766	983	8	%	%	NOUN
taxlaw-13766	983	9	of	of	ADP
taxlaw-13766	983	10	low	low	ADJ
taxlaw-13766	983	11	-	-	PUNCT
taxlaw-13766	983	12	income	income	NOUN
taxlaw-13766	983	13	taxpayers	taxpayer	NOUN
taxlaw-13766	983	14	do	do	AUX
taxlaw-13766	983	15	not	not	PART
taxlaw-13766	983	16	have	have	VERB
taxlaw-13766	983	17	professional	professional	ADJ
taxlaw-13766	983	18	representation	representation	NOUN
taxlaw-13766	983	19	during	during	ADP
taxlaw-13766	983	20	a	a	DET
taxlaw-13766	983	21	correspondence	correspondence	NOUN
taxlaw-13766	983	22	audit.301	audit.301	NOUN
taxlaw-13766	983	23	empirical	empirical	ADJ
taxlaw-13766	983	24	analysis	analysis	NOUN
taxlaw-13766	983	25	of	of	ADP
taxlaw-13766	983	26	tax	tax	NOUN
taxlaw-13766	983	27	court	court	NOUN
taxlaw-13766	983	28	outcomes	outcome	NOUN
taxlaw-13766	983	29	suggests	suggest	VERB
taxlaw-13766	983	30	that	that	SCONJ
taxlaw-13766	983	31	the	the	DET
taxlaw-13766	983	32	benefits	benefit	NOUN
taxlaw-13766	983	33	of	of	ADP
taxlaw-13766	983	34	representation	representation	NOUN
taxlaw-13766	983	35	persist	persist	NOUN
taxlaw-13766	983	36	for	for	ADP
taxlaw-13766	983	37	the	the	DET
taxlaw-13766	983	38	duration	duration	NOUN
taxlaw-13766	983	39	of	of	ADP
taxlaw-13766	983	40	a	a	DET
taxlaw-13766	983	41	tax	tax	NOUN
taxlaw-13766	983	42	controversy	controversy	NOUN
taxlaw-13766	983	43	.	.	PUNCT
taxlaw-13766	984	1	analyzing	analyze	VERB
taxlaw-13766	984	2	a	a	DET
taxlaw-13766	984	3	random	random	ADJ
taxlaw-13766	984	4	sample	sample	NOUN
taxlaw-13766	984	5	of	of	ADP
taxlaw-13766	984	6	tax	tax	NOUN
taxlaw-13766	984	7	court	court	NOUN
taxlaw-13766	984	8	cases	case	NOUN
taxlaw-13766	984	9	,	,	PUNCT
taxlaw-13766	984	10	lederman	lederman	NOUN
taxlaw-13766	984	11	and	and	CCONJ
taxlaw-13766	984	12	hrung	hrung	PROPN
taxlaw-13766	984	13	found	find	VERB
taxlaw-13766	984	14	that	that	SCONJ
taxlaw-13766	984	15	“	"	PUNCT
taxlaw-13766	984	16	taxpayer	taxpayer	NOUN
taxlaw-13766	984	17	representation	representation	NOUN
taxlaw-13766	984	18	has	have	VERB
taxlaw-13766	984	19	a	a	DET
taxlaw-13766	984	20	significant	significant	ADJ
taxlaw-13766	984	21	effect	effect	NOUN
taxlaw-13766	984	22	on	on	ADP
taxlaw-13766	984	23	financial	financial	ADJ
taxlaw-13766	984	24	outcome	outcome	NOUN
taxlaw-13766	984	25	in	in	ADP
taxlaw-13766	984	26	cases	case	NOUN
taxlaw-13766	984	27	that	that	PRON
taxlaw-13766	984	28	go	go	VERB
taxlaw-13766	984	29	to	to	ADP
taxlaw-13766	984	30	trial	trial	NOUN
taxlaw-13766	984	31	”	"	PUNCT
taxlaw-13766	984	32	and	and	CCONJ
taxlaw-13766	984	33	“	"	PUNCT
taxlaw-13766	984	34	the	the	DET
taxlaw-13766	984	35	magnitude	magnitude	NOUN
taxlaw-13766	984	36	of	of	ADP
taxlaw-13766	984	37	the	the	DET
taxlaw-13766	984	38	effect	effect	NOUN
taxlaw-13766	984	39	increases	increase	VERB
taxlaw-13766	984	40	with	with	ADP
taxlaw-13766	984	41	the	the	DET
taxlaw-13766	984	42	experience	experience	NOUN
taxlaw-13766	984	43	of	of	ADP
taxlaw-13766	984	44	the	the	DET
taxlaw-13766	984	45	attorney	attorney	NOUN
taxlaw-13766	984	46	and	and	CCONJ
taxlaw-13766	984	47	remains	remain	VERB
taxlaw-13766	984	48	highly	highly	ADV
taxlaw-13766	984	49	statistically	statistically	ADV
taxlaw-13766	984	50	significant	significant	ADJ
taxlaw-13766	984	51	.	.	PUNCT
taxlaw-13766	984	52	”302	”302	PUNCT
taxlaw-13766	985	1	on	on	ADP
taxlaw-13766	985	2	average	average	ADJ
taxlaw-13766	985	3	,	,	PUNCT
taxlaw-13766	985	4	represented	represent	VERB
taxlaw-13766	985	5	taxpayers	taxpayer	NOUN
taxlaw-13766	985	6	in	in	ADP
taxlaw-13766	985	7	tried	tried	ADJ
taxlaw-13766	985	8	cases	case	NOUN
taxlaw-13766	985	9	received	receive	VERB
taxlaw-13766	985	10	financial	financial	ADJ
taxlaw-13766	985	11	outcomes	outcome	NOUN
taxlaw-13766	985	12	that	that	PRON
taxlaw-13766	985	13	were	be	AUX
taxlaw-13766	985	14	18	18	NUM
taxlaw-13766	985	15	%	%	NOUN
taxlaw-13766	985	16	more	more	ADJ
taxlaw-13766	985	17	favorable.303	favorable.303	PRON
taxlaw-13766	985	18	these	these	DET
taxlaw-13766	985	19	statistics	statistic	NOUN
taxlaw-13766	985	20	suggest	suggest	VERB
taxlaw-13766	985	21	that	that	SCONJ
taxlaw-13766	985	22	lack	lack	NOUN
taxlaw-13766	985	23	of	of	ADP
taxlaw-13766	985	24	counsel	counsel	NOUN
taxlaw-13766	985	25	for	for	ADP
taxlaw-13766	985	26	audited	audit	VERB
taxlaw-13766	985	27	taxpayers	taxpayer	NOUN
taxlaw-13766	985	28	leads	lead	VERB
taxlaw-13766	985	29	directly	directly	ADV
taxlaw-13766	985	30	to	to	ADP
taxlaw-13766	985	31	the	the	DET
taxlaw-13766	985	32	underreceiving	underreceive	VERB
taxlaw-13766	985	33	gap	gap	NOUN
taxlaw-13766	985	34	.	.	PUNCT
taxlaw-13766	986	1	indeed	indeed	ADV
taxlaw-13766	986	2	,	,	PUNCT
taxlaw-13766	986	3	a	a	DET
taxlaw-13766	986	4	2007	2007	NUM
taxlaw-13766	986	5	tas	tas	NOUN
taxlaw-13766	986	6	study	study	NOUN
taxlaw-13766	986	7	estimated	estimate	VERB
taxlaw-13766	986	8	that	that	SCONJ
taxlaw-13766	986	9	a	a	DET
taxlaw-13766	986	10	lack	lack	NOUN
taxlaw-13766	986	11	of	of	ADP
taxlaw-13766	986	12	representation	representation	NOUN
taxlaw-13766	986	13	resulted	result	VERB
taxlaw-13766	986	14	in	in	SCONJ
taxlaw-13766	986	15	pro	pro	X
taxlaw-13766	986	16	se	se	PROPN
taxlaw-13766	986	17	taxpayers	taxpayer	NOUN
taxlaw-13766	986	18	being	be	AUX
taxlaw-13766	986	19	denied	deny	VERB
taxlaw-13766	986	20	$	$	SYM
taxlaw-13766	986	21	300	300	NUM
taxlaw-13766	986	22	million	million	NUM
taxlaw-13766	986	23	in	in	ADP
taxlaw-13766	986	24	eitc	eitc	ADJ
taxlaw-13766	986	25	credits	credit	NOUN
taxlaw-13766	986	26	for	for	ADP
taxlaw-13766	986	27	which	which	PRON
taxlaw-13766	986	28	they	they	PRON
taxlaw-13766	986	29	were	be	AUX
taxlaw-13766	986	30	otherwise	otherwise	ADV
taxlaw-13766	986	31	eligible.304	eligible.304	VERB
taxlaw-13766	986	32	apart	apart	ADV
taxlaw-13766	986	33	from	from	ADP
taxlaw-13766	986	34	ensuring	ensure	VERB
taxlaw-13766	986	35	additional	additional	ADJ
taxlaw-13766	986	36	support	support	NOUN
taxlaw-13766	986	37	for	for	ADP
taxlaw-13766	986	38	taxpayers	taxpayer	NOUN
taxlaw-13766	986	39	facing	face	VERB
taxlaw-13766	986	40	eitc	eitc	ADJ
taxlaw-13766	986	41	audits	audits	NOUN
taxlaw-13766	986	42	,	,	PUNCT
taxlaw-13766	986	43	the	the	DET
taxlaw-13766	986	44	irs	irs	PROPN
taxlaw-13766	986	45	could	could	AUX
taxlaw-13766	986	46	also	also	ADV
taxlaw-13766	986	47	close	close	VERB
taxlaw-13766	986	48	the	the	DET
taxlaw-13766	986	49	underreceiving	underreceive	VERB
taxlaw-13766	986	50	gap	gap	NOUN
taxlaw-13766	986	51	by	by	ADP
taxlaw-13766	986	52	pulling	pull	VERB
taxlaw-13766	986	53	back	back	ADV
taxlaw-13766	986	54	on	on	ADP
taxlaw-13766	986	55	its	its	PRON
taxlaw-13766	986	56	audit	audit	NOUN
taxlaw-13766	986	57	296	296	NUM
taxlaw-13766	986	58	i	i	PRON
taxlaw-13766	986	59	d.	d.	PROPN
taxlaw-13766	986	60	(	(	PUNCT
taxlaw-13766	986	61	citing	cite	VERB
taxlaw-13766	986	62	2	2	NUM
taxlaw-13766	986	63	national	national	ADJ
taxlaw-13766	986	64	taxpayer	taxpayer	NOUN
taxlaw-13766	986	65	advocate	advocate	NOUN
taxlaw-13766	986	66	,	,	PUNCT
taxlaw-13766	986	67	i.r.s	i.r.s	PROPN
taxlaw-13766	986	68	.	.	PROPN
taxlaw-13766	986	69	,	,	PUNCT
taxlaw-13766	986	70	earned	earn	VERB
taxlaw-13766	986	71	income	income	NOUN
taxlaw-13766	986	72	tax	tax	NOUN
taxlaw-13766	986	73	credit	credit	NOUN
taxlaw-13766	986	74	(	(	PUNCT
taxlaw-13766	986	75	eitc	eitc	NOUN
taxlaw-13766	986	76	)	)	PUNCT
taxlaw-13766	986	77	audit	audit	NOUN
taxlaw-13766	986	78	reconsideration	reconsideration	NOUN
taxlaw-13766	986	79	study	study	NOUN
taxlaw-13766	986	80	10	10	NUM
taxlaw-13766	986	81	(	(	PUNCT
taxlaw-13766	986	82	2004	2004	NUM
taxlaw-13766	986	83	)	)	PUNCT
taxlaw-13766	986	84	)	)	PUNCT
taxlaw-13766	986	85	.	.	PUNCT
taxlaw-13766	987	1	297	297	NUM
taxlaw-13766	987	2	see	see	VERB
taxlaw-13766	987	3	eric	eric	PROPN
taxlaw-13766	987	4	baudry	baudry	PROPN
taxlaw-13766	987	5	,	,	PUNCT
taxlaw-13766	987	6	pedagogy	pedagogy	NOUN
taxlaw-13766	987	7	,	,	PUNCT
taxlaw-13766	987	8	service	service	NOUN
taxlaw-13766	987	9	,	,	PUNCT
taxlaw-13766	987	10	justice	justice	NOUN
taxlaw-13766	987	11	,	,	PUNCT
taxlaw-13766	987	12	tax	tax	NOUN
taxlaw-13766	987	13	:	:	PUNCT
taxlaw-13766	987	14	reconciling	reconcile	VERB
taxlaw-13766	987	15	the	the	DET
taxlaw-13766	987	16	tension	tension	NOUN
taxlaw-13766	987	17	between	between	ADP
taxlaw-13766	987	18	academic	academic	ADJ
taxlaw-13766	987	19	low	low	ADJ
taxlaw-13766	987	20	-	-	PUNCT
taxlaw-13766	987	21	income	income	NOUN
taxlaw-13766	987	22	taxpayer	taxpayer	NOUN
taxlaw-13766	987	23	clinics	clinic	NOUN
taxlaw-13766	987	24	and	and	CCONJ
taxlaw-13766	987	25	an	an	DET
taxlaw-13766	987	26	access	access	NOUN
taxlaw-13766	987	27	rights	right	NOUN
taxlaw-13766	987	28	theory	theory	NOUN
taxlaw-13766	987	29	of	of	ADP
taxlaw-13766	987	30	change	change	NOUN
taxlaw-13766	987	31	(	(	PUNCT
taxlaw-13766	987	32	apr	apr	NOUN
taxlaw-13766	987	33	.	.	PROPN
taxlaw-13766	987	34	2	2	NUM
taxlaw-13766	987	35	,	,	PUNCT
taxlaw-13766	987	36	2024	2024	NUM
taxlaw-13766	987	37	)	)	PUNCT
taxlaw-13766	987	38	(	(	PUNCT
taxlaw-13766	987	39	unpublished	unpublished	ADJ
taxlaw-13766	987	40	manuscript	manuscript	NOUN
taxlaw-13766	987	41	)	)	PUNCT
taxlaw-13766	987	42	(	(	PUNCT
taxlaw-13766	987	43	on	on	ADP
taxlaw-13766	987	44	file	file	NOUN
taxlaw-13766	987	45	with	with	ADP
taxlaw-13766	987	46	author	author	NOUN
taxlaw-13766	987	47	)	)	PUNCT
taxlaw-13766	987	48	(	(	PUNCT
taxlaw-13766	987	49	largely	largely	ADV
taxlaw-13766	987	50	citing	cite	VERB
taxlaw-13766	987	51	keith	keith	PROPN
taxlaw-13766	987	52	fogg	fogg	PROPN
taxlaw-13766	987	53	,	,	PUNCT
taxlaw-13766	987	54	taxation	taxation	NOUN
taxlaw-13766	987	55	with	with	ADP
taxlaw-13766	987	56	representation	representation	NOUN
taxlaw-13766	987	57	:	:	PUNCT
taxlaw-13766	987	58	the	the	DET
taxlaw-13766	987	59	creation	creation	NOUN
taxlaw-13766	987	60	and	and	CCONJ
taxlaw-13766	987	61	development	development	NOUN
taxlaw-13766	987	62	of	of	ADP
taxlaw-13766	987	63	low	low	ADJ
taxlaw-13766	987	64	-	-	PUNCT
taxlaw-13766	987	65	income	income	NOUN
taxlaw-13766	987	66	taxpayer	taxpayer	NOUN
taxlaw-13766	987	67	clinics	clinic	NOUN
taxlaw-13766	987	68	,	,	PUNCT
taxlaw-13766	987	69	67	67	NUM
taxlaw-13766	987	70	tax	tax	NOUN
taxlaw-13766	987	71	law	law	NOUN
taxlaw-13766	987	72	.	.	PUNCT
taxlaw-13766	988	1	3	3	NUM
taxlaw-13766	988	2	(	(	PUNCT
taxlaw-13766	988	3	2013	2013	NUM
taxlaw-13766	988	4	)	)	PUNCT
taxlaw-13766	988	5	)	)	PUNCT
taxlaw-13766	988	6	.	.	PUNCT
taxlaw-13766	989	1	298	298	NUM
taxlaw-13766	989	2	schneller	schneller	NOUN
taxlaw-13766	989	3	et	et	NOUN
taxlaw-13766	989	4	al	al	PROPN
taxlaw-13766	989	5	.	.	PROPN
taxlaw-13766	989	6	,	,	PUNCT
taxlaw-13766	989	7	supra	supra	PROPN
taxlaw-13766	989	8	note	note	PROPN
taxlaw-13766	989	9	235	235	NUM
taxlaw-13766	989	10	,	,	PUNCT
taxlaw-13766	989	11	at	at	ADP
taxlaw-13766	989	12	191	191	NUM
taxlaw-13766	989	13	.	.	PUNCT
taxlaw-13766	989	14	299	299	NUM
taxlaw-13766	989	15	e.g.	e.g.	ADV
taxlaw-13766	989	16	,	,	PUNCT
taxlaw-13766	989	17	i	i	PRON
taxlaw-13766	989	18	d.	d.	VERB
taxlaw-13766	989	19	at	at	ADP
taxlaw-13766	989	20	203	203	NUM
taxlaw-13766	989	21	-	-	SYM
taxlaw-13766	989	22	04	04	NUM
taxlaw-13766	989	23	.	.	PUNCT
taxlaw-13766	990	1	300	300	NUM
taxlaw-13766	990	2	bryant	bryant	PROPN
taxlaw-13766	990	3	et	et	PROPN
taxlaw-13766	990	4	al	al	PROPN
taxlaw-13766	990	5	.	.	PROPN
taxlaw-13766	990	6	,	,	PUNCT
taxlaw-13766	990	7	supra	supra	PROPN
taxlaw-13766	990	8	note	note	PROPN
taxlaw-13766	990	9	241	241	NUM
taxlaw-13766	990	10	,	,	PUNCT
taxlaw-13766	990	11	at	at	ADP
taxlaw-13766	990	12	5	5	NUM
taxlaw-13766	990	13	(	(	PUNCT
taxlaw-13766	990	14	quoting	quote	VERB
taxlaw-13766	990	15	schneller	schneller	NOUN
taxlaw-13766	990	16	et	et	PROPN
taxlaw-13766	990	17	al	al	PROPN
taxlaw-13766	990	18	.	.	PROPN
taxlaw-13766	990	19	,	,	PUNCT
taxlaw-13766	990	20	supra	supra	PROPN
taxlaw-13766	990	21	note	note	PROPN
taxlaw-13766	990	22	235	235	NUM
taxlaw-13766	990	23	,	,	PUNCT
taxlaw-13766	990	24	at	at	ADP
taxlaw-13766	990	25	192	192	NUM
taxlaw-13766	990	26	)	)	PUNCT
taxlaw-13766	990	27	.	.	PUNCT
taxlaw-13766	991	1	301	301	NUM
taxlaw-13766	991	2	i	i	PRON
taxlaw-13766	991	3	d.	d.	NOUN
taxlaw-13766	991	4	at	at	ADP
taxlaw-13766	991	5	5	5	NUM
taxlaw-13766	991	6	-	-	SYM
taxlaw-13766	991	7	6	6	NUM
taxlaw-13766	991	8	(	(	PUNCT
taxlaw-13766	991	9	citing	cite	VERB
taxlaw-13766	991	10	taxpayer	taxpayer	NOUN
taxlaw-13766	991	11	advocate	advocate	PROPN
taxlaw-13766	991	12	service	service	PROPN
taxlaw-13766	991	13	,	,	PUNCT
taxlaw-13766	991	14	2021	2021	NUM
taxlaw-13766	991	15	annual	annual	ADJ
taxlaw-13766	991	16	report	report	NOUN
taxlaw-13766	991	17	to	to	ADP
taxlaw-13766	991	18	congress	congress	PROPN
taxlaw-13766	991	19	294	294	NUM
taxlaw-13766	991	20	(	(	PUNCT
taxlaw-13766	991	21	2021	2021	NUM
taxlaw-13766	991	22	)	)	PUNCT
taxlaw-13766	991	23	.	.	PUNCT
taxlaw-13766	992	1	302	302	NUM
taxlaw-13766	992	2	leandra	leandra	PROPN
taxlaw-13766	992	3	lederman	lederman	PROPN
taxlaw-13766	992	4	&	&	CCONJ
taxlaw-13766	992	5	warren	warren	PROPN
taxlaw-13766	992	6	b.	b.	PROPN
taxlaw-13766	992	7	hrung	hrung	PROPN
taxlaw-13766	992	8	,	,	PUNCT
taxlaw-13766	992	9	do	do	AUX
taxlaw-13766	992	10	attorneys	attorney	NOUN
taxlaw-13766	992	11	do	do	VERB
taxlaw-13766	992	12	their	their	PRON
taxlaw-13766	992	13	clients	client	NOUN
taxlaw-13766	992	14	justice	justice	NOUN
taxlaw-13766	992	15	?	?	PUNCT
taxlaw-13766	993	1	an	an	DET
taxlaw-13766	993	2	empirical	empirical	ADJ
taxlaw-13766	993	3	study	study	NOUN
taxlaw-13766	993	4	of	of	ADP
taxlaw-13766	993	5	lawyers	lawyer	NOUN
taxlaw-13766	993	6	’	’	PART
taxlaw-13766	993	7	effects	effect	NOUN
taxlaw-13766	993	8	on	on	ADP
taxlaw-13766	993	9	tax	tax	NOUN
taxlaw-13766	993	10	court	court	NOUN
taxlaw-13766	993	11	litigation	litigation	NOUN
taxlaw-13766	993	12	outcomes	outcome	NOUN
taxlaw-13766	993	13	,	,	PUNCT
taxlaw-13766	993	14	41	41	NUM
taxlaw-13766	993	15	wake	wake	VERB
taxlaw-13766	993	16	forest	forest	PROPN
taxlaw-13766	993	17	l.	l.	PROPN
taxlaw-13766	993	18	rev	rev	PROPN
taxlaw-13766	993	19	.	.	PROPN
taxlaw-13766	993	20	1235	1235	NUM
taxlaw-13766	993	21	,	,	PUNCT
taxlaw-13766	993	22	1281	1281	NUM
taxlaw-13766	993	23	(	(	PUNCT
taxlaw-13766	993	24	2006	2006	NUM
taxlaw-13766	993	25	)	)	PUNCT
taxlaw-13766	993	26	(	(	PUNCT
taxlaw-13766	993	27	finding	find	VERB
taxlaw-13766	993	28	that	that	DET
taxlaw-13766	993	29	presence	presence	NOUN
taxlaw-13766	993	30	of	of	ADP
taxlaw-13766	993	31	an	an	DET
taxlaw-13766	993	32	attorney	attorney	NOUN
taxlaw-13766	993	33	did	do	AUX
taxlaw-13766	993	34	not	not	PART
taxlaw-13766	993	35	impact	impact	VERB
taxlaw-13766	993	36	outcomes	outcome	NOUN
taxlaw-13766	993	37	of	of	ADP
taxlaw-13766	993	38	settled	settle	VERB
taxlaw-13766	993	39	cases	case	NOUN
taxlaw-13766	993	40	)	)	PUNCT
taxlaw-13766	993	41	.	.	PUNCT
taxlaw-13766	994	1	303	303	NUM
taxlaw-13766	994	2	see	see	VERB
taxlaw-13766	994	3	i	i	PRON
taxlaw-13766	994	4	d.	d.	PROPN
taxlaw-13766	994	5	at	at	ADP
taxlaw-13766	994	6	1255	1255	NUM
taxlaw-13766	994	7	.	.	PUNCT
taxlaw-13766	995	1	304	304	NUM
taxlaw-13766	995	2	schneller	schneller	NOUN
taxlaw-13766	995	3	et	et	PROPN
taxlaw-13766	995	4	al	al	PROPN
taxlaw-13766	995	5	.	.	PROPN
taxlaw-13766	995	6	,	,	PUNCT
taxlaw-13766	995	7	supra	supra	PROPN
taxlaw-13766	995	8	note	note	PROPN
taxlaw-13766	995	9	235	235	NUM
taxlaw-13766	995	10	,	,	PUNCT
taxlaw-13766	995	11	at	at	ADP
taxlaw-13766	995	12	208	208	NUM
taxlaw-13766	995	13	.	.	PUNCT
taxlaw-13766	995	14	2025	2025	NUM
taxlaw-13766	995	15	]	]	PUNCT
taxlaw-13766	995	16	the	the	DET
taxlaw-13766	995	17	tax	tax	NOUN
taxlaw-13766	995	18	redistribution	redistribution	NOUN
taxlaw-13766	995	19	gap	gap	NOUN
taxlaw-13766	995	20	129	129	NUM
taxlaw-13766	995	21	practices	practice	NOUN
taxlaw-13766	995	22	.	.	PUNCT
taxlaw-13766	996	1	fewer	few	ADJ
taxlaw-13766	996	2	eitc	eitc	ADJ
taxlaw-13766	996	3	audits	audits	NOUN
taxlaw-13766	996	4	would	would	AUX
taxlaw-13766	996	5	result	result	VERB
taxlaw-13766	996	6	in	in	ADP
taxlaw-13766	996	7	fewer	few	ADJ
taxlaw-13766	996	8	eligible	eligible	ADJ
taxlaw-13766	996	9	taxpayers	taxpayer	NOUN
taxlaw-13766	996	10	being	be	AUX
taxlaw-13766	996	11	denied	deny	VERB
taxlaw-13766	996	12	credits	credit	NOUN
taxlaw-13766	996	13	because	because	SCONJ
taxlaw-13766	996	14	of	of	ADP
taxlaw-13766	996	15	information	information	NOUN
taxlaw-13766	996	16	or	or	CCONJ
taxlaw-13766	996	17	access	access	NOUN
taxlaw-13766	996	18	barriers	barrier	NOUN
taxlaw-13766	996	19	(	(	PUNCT
taxlaw-13766	996	20	while	while	SCONJ
taxlaw-13766	996	21	admittedly	admittedly	ADV
taxlaw-13766	996	22	reducing	reduce	VERB
taxlaw-13766	996	23	one	one	NUM
taxlaw-13766	996	24	strategy	strategy	NOUN
taxlaw-13766	996	25	to	to	PART
taxlaw-13766	996	26	address	address	VERB
taxlaw-13766	996	27	eitc	eitc	NOUN
taxlaw-13766	996	28	overpayments	overpayment	NOUN
taxlaw-13766	996	29	)	)	PUNCT
taxlaw-13766	996	30	.	.	PUNCT
taxlaw-13766	997	1	in	in	ADP
taxlaw-13766	997	2	september	september	PROPN
taxlaw-13766	997	3	2023	2023	NUM
taxlaw-13766	997	4	,	,	PUNCT
taxlaw-13766	997	5	the	the	DET
taxlaw-13766	997	6	irs	irs	PROPN
taxlaw-13766	997	7	announced	announce	VERB
taxlaw-13766	997	8	that	that	SCONJ
taxlaw-13766	997	9	it	it	PRON
taxlaw-13766	997	10	would	would	AUX
taxlaw-13766	997	11	attempt	attempt	VERB
taxlaw-13766	997	12	exactly	exactly	ADV
taxlaw-13766	997	13	that	that	PRON
taxlaw-13766	997	14	by	by	ADP
taxlaw-13766	997	15	shifting	shift	VERB
taxlaw-13766	997	16	its	its	PRON
taxlaw-13766	997	17	audit	audit	NOUN
taxlaw-13766	997	18	focus	focus	NOUN
taxlaw-13766	997	19	in	in	ADP
taxlaw-13766	997	20	future	future	ADJ
taxlaw-13766	997	21	tax	tax	NOUN
taxlaw-13766	997	22	years	year	NOUN
taxlaw-13766	997	23	away	away	ADV
taxlaw-13766	997	24	from	from	ADP
taxlaw-13766	997	25	eitc	eitc	ADJ
taxlaw-13766	997	26	recipients.305	recipients.305	NOUN
taxlaw-13766	997	27	while	while	SCONJ
taxlaw-13766	997	28	the	the	DET
taxlaw-13766	997	29	change	change	NOUN
taxlaw-13766	997	30	has	have	VERB
taxlaw-13766	997	31	yet	yet	ADV
taxlaw-13766	997	32	to	to	PART
taxlaw-13766	997	33	take	take	VERB
taxlaw-13766	997	34	full	full	ADJ
taxlaw-13766	997	35	effect	effect	NOUN
taxlaw-13766	997	36	,	,	PUNCT
taxlaw-13766	997	37	the	the	DET
taxlaw-13766	997	38	move	move	NOUN
taxlaw-13766	997	39	is	be	AUX
taxlaw-13766	997	40	promising	promise	VERB
taxlaw-13766	997	41	in	in	ADP
taxlaw-13766	997	42	that	that	SCONJ
taxlaw-13766	997	43	it	it	PRON
taxlaw-13766	997	44	addresses	address	VERB
taxlaw-13766	997	45	the	the	DET
taxlaw-13766	997	46	heart	heart	NOUN
taxlaw-13766	997	47	of	of	ADP
taxlaw-13766	997	48	the	the	DET
taxlaw-13766	997	49	underreceiving	underreceive	VERB
taxlaw-13766	997	50	gap	gap	NOUN
taxlaw-13766	997	51	.	.	PUNCT
taxlaw-13766	998	1	whereas	whereas	SCONJ
taxlaw-13766	998	2	attorneys	attorney	NOUN
taxlaw-13766	998	3	may	may	AUX
taxlaw-13766	998	4	help	help	VERB
taxlaw-13766	998	5	reduce	reduce	VERB
taxlaw-13766	998	6	the	the	DET
taxlaw-13766	998	7	underreceiving	underreceive	VERB
taxlaw-13766	998	8	gap	gap	NOUN
taxlaw-13766	998	9	from	from	ADP
taxlaw-13766	998	10	audits	audits	NOUN
taxlaw-13766	998	11	,	,	PUNCT
taxlaw-13766	998	12	they	they	PRON
taxlaw-13766	998	13	are	be	AUX
taxlaw-13766	998	14	unlikely	unlikely	ADJ
taxlaw-13766	998	15	to	to	PART
taxlaw-13766	998	16	help	help	VERB
taxlaw-13766	998	17	with	with	ADP
taxlaw-13766	998	18	the	the	DET
taxlaw-13766	998	19	gap	gap	NOUN
taxlaw-13766	998	20	that	that	PRON
taxlaw-13766	998	21	results	result	VERB
taxlaw-13766	998	22	from	from	ADP
taxlaw-13766	998	23	bankruptcy	bankruptcy	NOUN
taxlaw-13766	998	24	procedures	procedure	NOUN
taxlaw-13766	998	25	.	.	PUNCT
taxlaw-13766	999	1	courts	court	NOUN
taxlaw-13766	999	2	interpreting	interpret	VERB
taxlaw-13766	999	3	state	state	NOUN
taxlaw-13766	999	4	law	law	NOUN
taxlaw-13766	999	5	regarding	regard	VERB
taxlaw-13766	999	6	bankruptcy	bankruptcy	NOUN
taxlaw-13766	999	7	exemptions	exemption	NOUN
taxlaw-13766	999	8	have	have	AUX
taxlaw-13766	999	9	found	find	VERB
taxlaw-13766	999	10	little	little	ADJ
taxlaw-13766	999	11	grey	grey	ADJ
taxlaw-13766	999	12	area	area	NOUN
taxlaw-13766	999	13	:	:	PUNCT
taxlaw-13766	999	14	state	state	NOUN
taxlaw-13766	999	15	law	law	NOUN
taxlaw-13766	999	16	either	either	CCONJ
taxlaw-13766	999	17	does	do	VERB
taxlaw-13766	999	18	or	or	CCONJ
taxlaw-13766	999	19	does	do	AUX
taxlaw-13766	999	20	not	not	PART
taxlaw-13766	999	21	exempt	exempt	VERB
taxlaw-13766	999	22	the	the	DET
taxlaw-13766	999	23	eitc	eitc	ADJ
taxlaw-13766	999	24	and	and	CCONJ
taxlaw-13766	999	25	other	other	ADJ
taxlaw-13766	999	26	public	public	ADJ
taxlaw-13766	999	27	assistance	assistance	NOUN
taxlaw-13766	999	28	from	from	ADP
taxlaw-13766	999	29	the	the	DET
taxlaw-13766	999	30	bankruptcy	bankruptcy	NOUN
taxlaw-13766	999	31	estate	estate	NOUN
taxlaw-13766	999	32	.	.	PUNCT
taxlaw-13766	1000	1	in	in	ADP
taxlaw-13766	1000	2	states	state	NOUN
taxlaw-13766	1000	3	without	without	ADP
taxlaw-13766	1000	4	an	an	DET
taxlaw-13766	1000	5	exemption	exemption	NOUN
taxlaw-13766	1000	6	,	,	PUNCT
taxlaw-13766	1000	7	the	the	DET
taxlaw-13766	1000	8	routing	routing	NOUN
taxlaw-13766	1000	9	of	of	ADP
taxlaw-13766	1000	10	eitc	eitc	ADJ
taxlaw-13766	1000	11	refunds	refund	NOUN
taxlaw-13766	1000	12	to	to	ADP
taxlaw-13766	1000	13	creditors	creditor	NOUN
taxlaw-13766	1000	14	is	be	AUX
taxlaw-13766	1000	15	not	not	PART
taxlaw-13766	1000	16	a	a	DET
taxlaw-13766	1000	17	result	result	NOUN
taxlaw-13766	1000	18	“	"	PUNCT
taxlaw-13766	1000	19	for	for	ADP
taxlaw-13766	1000	20	which	which	PRON
taxlaw-13766	1000	21	the	the	DET
taxlaw-13766	1000	22	court	court	NOUN
taxlaw-13766	1000	23	should	should	AUX
taxlaw-13766	1000	24	be	be	AUX
taxlaw-13766	1000	25	blamed	blame	VERB
taxlaw-13766	1000	26	.	.	PUNCT
taxlaw-13766	1001	1	”306	”306	VERB
taxlaw-13766	1002	1	the	the	DET
taxlaw-13766	1002	2	patchwork	patchwork	NOUN
taxlaw-13766	1002	3	legal	legal	ADJ
taxlaw-13766	1002	4	landscape	landscape	NOUN
taxlaw-13766	1002	5	calls	call	VERB
taxlaw-13766	1002	6	for	for	ADP
taxlaw-13766	1002	7	a	a	DET
taxlaw-13766	1002	8	straightforward	straightforward	ADJ
taxlaw-13766	1002	9	legal	legal	ADJ
taxlaw-13766	1002	10	reform	reform	NOUN
taxlaw-13766	1002	11	to	to	PART
taxlaw-13766	1002	12	close	close	VERB
taxlaw-13766	1002	13	this	this	DET
taxlaw-13766	1002	14	portion	portion	NOUN
taxlaw-13766	1002	15	of	of	ADP
taxlaw-13766	1002	16	the	the	DET
taxlaw-13766	1002	17	underreceiving	underreceive	VERB
taxlaw-13766	1002	18	gap	gap	NOUN
taxlaw-13766	1002	19	:	:	PUNCT
taxlaw-13766	1002	20	as	as	SCONJ
taxlaw-13766	1002	21	fogg	fogg	PROPN
taxlaw-13766	1002	22	argues	argue	VERB
taxlaw-13766	1002	23	directly	directly	ADV
taxlaw-13766	1002	24	,	,	PUNCT
taxlaw-13766	1002	25	“	"	PUNCT
taxlaw-13766	1002	26	this	this	PRON
taxlaw-13766	1002	27	is	be	AUX
taxlaw-13766	1002	28	an	an	DET
taxlaw-13766	1002	29	area	area	NOUN
taxlaw-13766	1002	30	where	where	SCONJ
taxlaw-13766	1002	31	congress	congress	PROPN
taxlaw-13766	1002	32	should	should	AUX
taxlaw-13766	1002	33	step	step	VERB
taxlaw-13766	1002	34	in	in	ADV
taxlaw-13766	1002	35	.	.	PUNCT
taxlaw-13766	1003	1	we	we	PRON
taxlaw-13766	1003	2	should	should	AUX
taxlaw-13766	1003	3	not	not	PART
taxlaw-13766	1003	4	require	require	VERB
taxlaw-13766	1003	5	a	a	DET
taxlaw-13766	1003	6	state	state	NOUN
taxlaw-13766	1003	7	by	by	ADP
taxlaw-13766	1003	8	state	state	NOUN
taxlaw-13766	1003	9	determination	determination	NOUN
taxlaw-13766	1003	10	of	of	ADP
taxlaw-13766	1003	11	whether	whether	SCONJ
taxlaw-13766	1003	12	to	to	PART
taxlaw-13766	1003	13	exempt	exempt	VERB
taxlaw-13766	1003	14	federal	federal	ADJ
taxlaw-13766	1003	15	anti	anti	ADJ
taxlaw-13766	1003	16	-	-	ADJ
taxlaw-13766	1003	17	poverty	poverty	ADJ
taxlaw-13766	1003	18	payments	payment	NOUN
taxlaw-13766	1003	19	.	.	PUNCT
taxlaw-13766	1003	20	”307	”307	NOUN
taxlaw-13766	1004	1	vi	vi	PROPN
taxlaw-13766	1004	2	.	.	PROPN
taxlaw-13766	1004	3	conclusion	conclusion	NOUN
taxlaw-13766	1004	4	measurements	measurement	NOUN
taxlaw-13766	1004	5	matter	matter	VERB
taxlaw-13766	1004	6	.	.	PUNCT
taxlaw-13766	1005	1	when	when	SCONJ
taxlaw-13766	1005	2	it	it	PRON
taxlaw-13766	1005	3	comes	come	VERB
taxlaw-13766	1005	4	to	to	ADP
taxlaw-13766	1005	5	taxation	taxation	NOUN
taxlaw-13766	1005	6	,	,	PUNCT
taxlaw-13766	1005	7	we	we	PRON
taxlaw-13766	1005	8	currently	currently	ADV
taxlaw-13766	1005	9	measure	measure	VERB
taxlaw-13766	1005	10	both	both	DET
taxlaw-13766	1005	11	total	total	ADJ
taxlaw-13766	1005	12	tax	tax	NOUN
taxlaw-13766	1005	13	revenue	revenue	NOUN
taxlaw-13766	1005	14	received	receive	VERB
taxlaw-13766	1005	15	and	and	CCONJ
taxlaw-13766	1005	16	the	the	DET
taxlaw-13766	1005	17	amount	amount	NOUN
taxlaw-13766	1005	18	missing	miss	VERB
taxlaw-13766	1005	19	due	due	ADP
taxlaw-13766	1005	20	to	to	ADP
taxlaw-13766	1005	21	noncompliance	noncompliance	NOUN
taxlaw-13766	1005	22	or	or	CCONJ
taxlaw-13766	1005	23	evasion	evasion	NOUN
taxlaw-13766	1005	24	.	.	PUNCT
taxlaw-13766	1006	1	but	but	CCONJ
taxlaw-13766	1006	2	when	when	SCONJ
taxlaw-13766	1006	3	it	it	PRON
taxlaw-13766	1006	4	comes	come	VERB
taxlaw-13766	1006	5	to	to	ADP
taxlaw-13766	1006	6	redistribution	redistribution	NOUN
taxlaw-13766	1006	7	,	,	PUNCT
taxlaw-13766	1006	8	we	we	PRON
taxlaw-13766	1006	9	limit	limit	VERB
taxlaw-13766	1006	10	our	our	PRON
taxlaw-13766	1006	11	measures	measure	NOUN
taxlaw-13766	1006	12	to	to	ADP
taxlaw-13766	1006	13	the	the	DET
taxlaw-13766	1006	14	overall	overall	ADJ
taxlaw-13766	1006	15	distributive	distributive	ADJ
taxlaw-13766	1006	16	impact	impact	NOUN
taxlaw-13766	1006	17	of	of	ADP
taxlaw-13766	1006	18	the	the	DET
taxlaw-13766	1006	19	tax	tax	NOUN
taxlaw-13766	1006	20	code	code	NOUN
taxlaw-13766	1006	21	;	;	PUNCT
taxlaw-13766	1006	22	we	we	PRON
taxlaw-13766	1006	23	do	do	AUX
taxlaw-13766	1006	24	not	not	PART
taxlaw-13766	1006	25	attempt	attempt	VERB
taxlaw-13766	1006	26	to	to	PART
taxlaw-13766	1006	27	aggregate	aggregate	VERB
taxlaw-13766	1006	28	the	the	DET
taxlaw-13766	1006	29	amount	amount	NOUN
taxlaw-13766	1006	30	of	of	ADP
taxlaw-13766	1006	31	redistribution	redistribution	NOUN
taxlaw-13766	1006	32	that	that	PRON
taxlaw-13766	1006	33	goes	go	VERB
taxlaw-13766	1006	34	unclaimed	unclaimed	ADJ
taxlaw-13766	1006	35	or	or	CCONJ
taxlaw-13766	1006	36	undelivered	undelivered	ADJ
taxlaw-13766	1006	37	.	.	PUNCT
taxlaw-13766	1007	1	this	this	DET
taxlaw-13766	1007	2	article	article	NOUN
taxlaw-13766	1007	3	coined	coin	VERB
taxlaw-13766	1007	4	the	the	DET
taxlaw-13766	1007	5	tax	tax	NOUN
taxlaw-13766	1007	6	revenue	revenue	NOUN
taxlaw-13766	1007	7	gap	gap	NOUN
taxlaw-13766	1007	8	’s	’s	PART
taxlaw-13766	1007	9	mirror	mirror	NOUN
taxlaw-13766	1007	10	image	image	NOUN
taxlaw-13766	1007	11	,	,	PUNCT
taxlaw-13766	1007	12	the	the	DET
taxlaw-13766	1007	13	tax	tax	NOUN
taxlaw-13766	1007	14	redistribution	redistribution	NOUN
taxlaw-13766	1007	15	gap	gap	NOUN
taxlaw-13766	1007	16	,	,	PUNCT
taxlaw-13766	1007	17	and	and	CCONJ
taxlaw-13766	1007	18	offered	offer	VERB
taxlaw-13766	1007	19	an	an	DET
taxlaw-13766	1007	20	initial	initial	ADJ
taxlaw-13766	1007	21	framework	framework	NOUN
taxlaw-13766	1007	22	of	of	ADP
taxlaw-13766	1007	23	how	how	SCONJ
taxlaw-13766	1007	24	we	we	PRON
taxlaw-13766	1007	25	might	might	AUX
taxlaw-13766	1007	26	begin	begin	VERB
taxlaw-13766	1007	27	to	to	PART
taxlaw-13766	1007	28	measure	measure	VERB
taxlaw-13766	1007	29	it	it	PRON
taxlaw-13766	1007	30	.	.	PUNCT
taxlaw-13766	1008	1	progressive	progressive	ADJ
taxlaw-13766	1008	2	rates	rate	NOUN
taxlaw-13766	1008	3	and	and	CCONJ
taxlaw-13766	1008	4	refundable	refundable	ADJ
taxlaw-13766	1008	5	credits	credit	NOUN
taxlaw-13766	1008	6	like	like	ADP
taxlaw-13766	1008	7	the	the	DET
taxlaw-13766	1008	8	earned	earn	VERB
taxlaw-13766	1008	9	income	income	NOUN
taxlaw-13766	1008	10	tax	tax	NOUN
taxlaw-13766	1008	11	credit	credit	NOUN
taxlaw-13766	1008	12	result	result	NOUN
taxlaw-13766	1008	13	in	in	ADP
taxlaw-13766	1008	14	both	both	DET
taxlaw-13766	1008	15	differential	differential	ADJ
taxlaw-13766	1008	16	contributions	contribution	NOUN
taxlaw-13766	1008	17	by	by	ADP
taxlaw-13766	1008	18	rich	rich	ADJ
taxlaw-13766	1008	19	and	and	CCONJ
taxlaw-13766	1008	20	poor	poor	ADJ
taxlaw-13766	1008	21	taxpayers	taxpayer	NOUN
taxlaw-13766	1008	22	and	and	CCONJ
taxlaw-13766	1008	23	direct	direct	ADJ
taxlaw-13766	1008	24	transfers	transfer	NOUN
taxlaw-13766	1008	25	to	to	ADP
taxlaw-13766	1008	26	low	low	ADJ
taxlaw-13766	1008	27	-	-	PUNCT
taxlaw-13766	1008	28	income	income	NOUN
taxlaw-13766	1008	29	taxpayers	taxpayer	NOUN
taxlaw-13766	1008	30	.	.	PUNCT
taxlaw-13766	1009	1	in	in	ADP
taxlaw-13766	1009	2	turn	turn	NOUN
taxlaw-13766	1009	3	,	,	PUNCT
taxlaw-13766	1009	4	the	the	DET
taxlaw-13766	1009	5	tax	tax	NOUN
taxlaw-13766	1009	6	revenue	revenue	NOUN
taxlaw-13766	1009	7	gap	gap	NOUN
taxlaw-13766	1009	8	decreases	decrease	VERB
taxlaw-13766	1009	9	differential	differential	ADJ
taxlaw-13766	1009	10	contributions	contribution	NOUN
taxlaw-13766	1009	11	from	from	ADP
taxlaw-13766	1009	12	the	the	DET
taxlaw-13766	1009	13	rich	rich	ADJ
taxlaw-13766	1009	14	while	while	SCONJ
taxlaw-13766	1009	15	implementation	implementation	NOUN
taxlaw-13766	1009	16	slippages	slippage	NOUN
taxlaw-13766	1009	17	—	—	PUNCT
taxlaw-13766	1009	18	in	in	ADP
taxlaw-13766	1009	19	particular	particular	ADJ
taxlaw-13766	1009	20	,	,	PUNCT
taxlaw-13766	1009	21	a	a	DET
taxlaw-13766	1009	22	nonparticipation	nonparticipation	NOUN
taxlaw-13766	1009	23	gap	gap	NOUN
taxlaw-13766	1009	24	,	,	PUNCT
taxlaw-13766	1009	25	underclaiming	underclaiming	NOUN
taxlaw-13766	1009	26	gap	gap	NOUN
taxlaw-13766	1009	27	,	,	PUNCT
taxlaw-13766	1009	28	and	and	CCONJ
taxlaw-13766	1009	29	underreceiving	underreceive	VERB
taxlaw-13766	1009	30	gap	gap	NOUN
taxlaw-13766	1009	31	—	—	PUNCT
taxlaw-13766	1009	32	reduce	reduce	VERB
taxlaw-13766	1009	33	direct	direct	ADJ
taxlaw-13766	1009	34	transfers	transfer	NOUN
taxlaw-13766	1009	35	received	receive	VERB
taxlaw-13766	1009	36	by	by	ADP
taxlaw-13766	1009	37	the	the	DET
taxlaw-13766	1009	38	poor	poor	ADJ
taxlaw-13766	1009	39	.	.	PUNCT
taxlaw-13766	1010	1	introducing	introduce	VERB
taxlaw-13766	1010	2	a	a	DET
taxlaw-13766	1010	3	tax	tax	NOUN
taxlaw-13766	1010	4	redistribution	redistribution	NOUN
taxlaw-13766	1010	5	gap	gap	NOUN
taxlaw-13766	1010	6	measure	measure	NOUN
taxlaw-13766	1010	7	challenges	challenge	VERB
taxlaw-13766	1010	8	background	background	NOUN
taxlaw-13766	1010	9	assumptions	assumption	NOUN
taxlaw-13766	1010	10	in	in	ADP
taxlaw-13766	1010	11	current	current	ADJ
taxlaw-13766	1010	12	tax	tax	NOUN
taxlaw-13766	1010	13	discourse	discourse	NOUN
taxlaw-13766	1010	14	:	:	PUNCT
taxlaw-13766	1010	15	first	first	ADV
taxlaw-13766	1010	16	,	,	PUNCT
taxlaw-13766	1010	17	it	it	PRON
taxlaw-13766	1010	18	would	would	AUX
taxlaw-13766	1010	19	call	call	VERB
taxlaw-13766	1010	20	out	out	ADP
taxlaw-13766	1010	21	a	a	DET
taxlaw-13766	1010	22	reliance	reliance	NOUN
taxlaw-13766	1010	23	on	on	ADP
taxlaw-13766	1010	24	pre	pre	ADJ
taxlaw-13766	1010	25	-	-	ADJ
taxlaw-13766	1010	26	market	market	ADJ
taxlaw-13766	1010	27	income	income	NOUN
taxlaw-13766	1010	28	as	as	ADP
taxlaw-13766	1010	29	a	a	DET
taxlaw-13766	1010	30	distributive	distributive	ADJ
taxlaw-13766	1010	31	baseline	baseline	NOUN
taxlaw-13766	1010	32	,	,	PUNCT
taxlaw-13766	1010	33	which	which	PRON
taxlaw-13766	1010	34	serves	serve	VERB
taxlaw-13766	1010	35	to	to	PART
taxlaw-13766	1010	36	overstate	overstate	VERB
taxlaw-13766	1010	37	the	the	DET
taxlaw-13766	1010	38	redistributive	redistributive	ADJ
taxlaw-13766	1010	39	impact	impact	NOUN
taxlaw-13766	1010	40	of	of	ADP
taxlaw-13766	1010	41	the	the	DET
taxlaw-13766	1010	42	tax	tax	NOUN
taxlaw-13766	1010	43	code	code	NOUN
taxlaw-13766	1010	44	;	;	PUNCT
taxlaw-13766	1010	45	second	second	X
taxlaw-13766	1010	46	,	,	PUNCT
taxlaw-13766	1010	47	it	it	PRON
taxlaw-13766	1010	48	would	would	AUX
taxlaw-13766	1010	49	increase	increase	VERB
taxlaw-13766	1010	50	the	the	DET
taxlaw-13766	1010	51	profile	profile	NOUN
taxlaw-13766	1010	52	of	of	ADP
taxlaw-13766	1010	53	redistribution	redistribution	NOUN
taxlaw-13766	1010	54	among	among	ADP
taxlaw-13766	1010	55	policymakers	policymaker	NOUN
taxlaw-13766	1010	56	and	and	CCONJ
taxlaw-13766	1010	57	the	the	DET
taxlaw-13766	1010	58	public	public	NOUN
taxlaw-13766	1010	59	—	—	PUNCT
taxlaw-13766	1010	60	understandably	understandably	ADV
taxlaw-13766	1010	61	,	,	PUNCT
taxlaw-13766	1010	62	measures	measure	NOUN
taxlaw-13766	1010	63	like	like	ADP
taxlaw-13766	1010	64	the	the	DET
taxlaw-13766	1010	65	tax	tax	NOUN
taxlaw-13766	1010	66	revenue	revenue	NOUN
taxlaw-13766	1010	67	gap	gap	NOUN
taxlaw-13766	1010	68	and	and	CCONJ
taxlaw-13766	1010	69	tax	tax	NOUN
taxlaw-13766	1010	70	expenditure	expenditure	NOUN
taxlaw-13766	1010	71	budgets	budget	NOUN
taxlaw-13766	1010	72	focus	focus	VERB
taxlaw-13766	1010	73	dialogue	dialogue	NOUN
taxlaw-13766	1010	74	on	on	ADP
taxlaw-13766	1010	75	tax	tax	NOUN
taxlaw-13766	1010	76	evasion	evasion	NOUN
taxlaw-13766	1010	77	and	and	CCONJ
taxlaw-13766	1010	78	over	over	ADP
taxlaw-13766	1010	79	-	-	PUNCT
taxlaw-13766	1010	80	spending	spending	NOUN
taxlaw-13766	1010	81	by	by	ADP
taxlaw-13766	1010	82	the	the	DET
taxlaw-13766	1010	83	government	government	NOUN
taxlaw-13766	1010	84	.	.	PUNCT
taxlaw-13766	1011	1	ultimately	ultimately	ADV
taxlaw-13766	1011	2	,	,	PUNCT
taxlaw-13766	1011	3	the	the	DET
taxlaw-13766	1011	4	tax	tax	NOUN
taxlaw-13766	1011	5	redistribution	redistribution	NOUN
taxlaw-13766	1011	6	gap	gap	NOUN
taxlaw-13766	1011	7	would	would	AUX
taxlaw-13766	1011	8	provide	provide	VERB
taxlaw-13766	1011	9	a	a	DET
taxlaw-13766	1011	10	single	single	ADJ
taxlaw-13766	1011	11	measure	measure	NOUN
taxlaw-13766	1011	12	that	that	PRON
taxlaw-13766	1011	13	displays	display	VERB
taxlaw-13766	1011	14	how	how	SCONJ
taxlaw-13766	1011	15	we	we	PRON
taxlaw-13766	1011	16	are	be	AUX
taxlaw-13766	1011	17	falling	fall	VERB
taxlaw-13766	1011	18	short	short	ADV
taxlaw-13766	1011	19	of	of	ADP
taxlaw-13766	1011	20	a	a	DET
taxlaw-13766	1011	21	key	key	ADJ
taxlaw-13766	1011	22	task	task	NOUN
taxlaw-13766	1011	23	of	of	ADP
taxlaw-13766	1011	24	the	the	DET
taxlaw-13766	1011	25	state	state	NOUN
taxlaw-13766	1011	26	(	(	PUNCT
taxlaw-13766	1011	27	redistribution	redistribution	NOUN
taxlaw-13766	1011	28	)	)	PUNCT
taxlaw-13766	1011	29	.	.	PUNCT
taxlaw-13766	1012	1	and	and	CCONJ
taxlaw-13766	1012	2	by	by	ADP
taxlaw-13766	1012	3	305	305	NUM
taxlaw-13766	1012	4	irs	irs	PROPN
taxlaw-13766	1012	5	announces	announce	VERB
taxlaw-13766	1012	6	sweeping	sweeping	ADJ
taxlaw-13766	1012	7	effort	effort	NOUN
taxlaw-13766	1012	8	to	to	PART
taxlaw-13766	1012	9	restore	restore	VERB
taxlaw-13766	1012	10	fairness	fairness	NOUN
taxlaw-13766	1012	11	to	to	ADP
taxlaw-13766	1012	12	tax	tax	NOUN
taxlaw-13766	1012	13	system	system	NOUN
taxlaw-13766	1012	14	with	with	ADP
taxlaw-13766	1012	15	inflation	inflation	NOUN
taxlaw-13766	1012	16	reduction	reduction	NOUN
taxlaw-13766	1012	17	act	act	PROPN
taxlaw-13766	1012	18	funding	funding	PROPN
taxlaw-13766	1012	19	,	,	PUNCT
taxlaw-13766	1012	20	i.r.s	i.r.s	PROPN
taxlaw-13766	1012	21	.	.	PROPN
taxlaw-13766	1012	22	,	,	PUNCT
taxlaw-13766	1012	23	ir-2023	ir-2023	NOUN
taxlaw-13766	1012	24	-	-	PUNCT
taxlaw-13766	1012	25	166	166	NUM
taxlaw-13766	1012	26	(	(	PUNCT
taxlaw-13766	1012	27	sept	sept	PROPN
taxlaw-13766	1012	28	.	.	PROPN
taxlaw-13766	1012	29	8	8	NUM
taxlaw-13766	1012	30	,	,	PUNCT
taxlaw-13766	1012	31	2023	2023	NUM
taxlaw-13766	1012	32	)	)	PUNCT
taxlaw-13766	1012	33	,	,	PUNCT
taxlaw-13766	1012	34	https://www.irs.gov/newsroom/irs-announcessweeping-effort-to-restore-fairness-to-tax-system-with-inflation-reduction-act-funding-newcompliance-efforts	https://www.irs.gov/newsroom/irs-announcessweeping-effort-to-restore-fairness-to-tax-system-with-inflation-reduction-act-funding-newcompliance-effort	VERB
taxlaw-13766	1012	35	[	[	X
taxlaw-13766	1012	36	https://perma.cc/5dtq-g7hd	https://perma.cc/5dtq-g7hd	X
taxlaw-13766	1012	37	]	]	X
taxlaw-13766	1012	38	.	.	PUNCT
taxlaw-13766	1013	1	306	306	NUM
taxlaw-13766	1013	2	fogg	fogg	NOUN
taxlaw-13766	1013	3	,	,	PUNCT
taxlaw-13766	1013	4	supra	supra	PROPN
taxlaw-13766	1013	5	note	note	NOUN
taxlaw-13766	1013	6	257	257	NUM
taxlaw-13766	1013	7	.	.	PUNCT
taxlaw-13766	1014	1	307	307	NUM
taxlaw-13766	1014	2	i	i	PRON
taxlaw-13766	1014	3	d.	d.	PROPN
taxlaw-13766	1014	4	130	130	PROPN
taxlaw-13766	1014	5	columbia	columbia	PROPN
taxlaw-13766	1014	6	journal	journal	PROPN
taxlaw-13766	1014	7	of	of	ADP
taxlaw-13766	1014	8	tax	tax	NOUN
taxlaw-13766	1014	9	law	law	NOUN
taxlaw-13766	1014	10	[	[	X
taxlaw-13766	1014	11	vol	vol	NOUN
taxlaw-13766	1014	12	.	.	PUNCT
taxlaw-13766	1015	1	16:2	16:2	NUM
taxlaw-13766	1015	2	understanding	understanding	NOUN
taxlaw-13766	1015	3	and	and	CCONJ
taxlaw-13766	1015	4	comparing	compare	VERB
taxlaw-13766	1015	5	the	the	DET
taxlaw-13766	1015	6	component	component	NOUN
taxlaw-13766	1015	7	ways	way	NOUN
taxlaw-13766	1015	8	our	our	PRON
taxlaw-13766	1015	9	current	current	ADJ
taxlaw-13766	1015	10	tax	tax	NOUN
taxlaw-13766	1015	11	system	system	NOUN
taxlaw-13766	1015	12	falls	fall	VERB
taxlaw-13766	1015	13	short	short	ADV
taxlaw-13766	1015	14	of	of	ADP
taxlaw-13766	1015	15	its	its	PRON
taxlaw-13766	1015	16	intended	intended	ADJ
taxlaw-13766	1015	17	outcomes	outcome	NOUN
taxlaw-13766	1015	18	,	,	PUNCT
taxlaw-13766	1015	19	we	we	PRON
taxlaw-13766	1015	20	can	can	AUX
taxlaw-13766	1015	21	better	well	ADV
taxlaw-13766	1015	22	tailor	tailor	VERB
taxlaw-13766	1015	23	redistributive	redistributive	ADJ
taxlaw-13766	1015	24	policy	policy	NOUN
taxlaw-13766	1015	25	solutions	solution	NOUN
taxlaw-13766	1015	26	.	.	PUNCT