id	sid	tid	token	lemma	pos
taxlaw-2796	1	1	microsoft	microsoft	PROPN
taxlaw-2796	1	2	word	word	NOUN
taxlaw-2796	1	3	5	5	NUM
taxlaw-2796	1	4	bird-zolt.docx	bird-zolt.docx	NOUN
taxlaw-2796	1	5	174	174	NUM
taxlaw-2796	1	6	dual	dual	ADJ
taxlaw-2796	1	7	income	income	NOUN
taxlaw-2796	1	8	taxation	taxation	NOUN
taxlaw-2796	1	9	and	and	CCONJ
taxlaw-2796	1	10	developing	develop	VERB
taxlaw-2796	1	11	countries	country	NOUN
taxlaw-2796	1	12	richard	richard	PROPN
taxlaw-2796	1	13	m.	m.	PROPN
taxlaw-2796	1	14	bird	bird	PROPN
taxlaw-2796	1	15	&	&	CCONJ
taxlaw-2796	1	16	eric	eric	PROPN
taxlaw-2796	1	17	m.	m.	PROPN
taxlaw-2796	1	18	zolt	zolt	PROPN
taxlaw-2796	1	19	*	*	PROPN
taxlaw-2796	1	20	the	the	DET
taxlaw-2796	1	21	dual	dual	ADJ
taxlaw-2796	1	22	income	income	NOUN
taxlaw-2796	1	23	tax	tax	NOUN
taxlaw-2796	1	24	combines	combine	VERB
taxlaw-2796	1	25	a	a	DET
taxlaw-2796	1	26	progressive	progressive	ADJ
taxlaw-2796	1	27	tax	tax	NOUN
taxlaw-2796	1	28	on	on	ADP
taxlaw-2796	1	29	labor	labor	NOUN
taxlaw-2796	1	30	income	income	NOUN
taxlaw-2796	1	31	and	and	CCONJ
taxlaw-2796	1	32	a	a	DET
taxlaw-2796	1	33	lower	low	ADJ
taxlaw-2796	1	34	flat	flat	ADJ
taxlaw-2796	1	35	rate	rate	NOUN
taxlaw-2796	1	36	tax	tax	NOUN
taxlaw-2796	1	37	on	on	ADP
taxlaw-2796	1	38	income	income	NOUN
taxlaw-2796	1	39	from	from	ADP
taxlaw-2796	1	40	capital	capital	NOUN
taxlaw-2796	1	41	.	.	PUNCT
taxlaw-2796	2	1	denmark	denmark	PROPN
taxlaw-2796	2	2	,	,	PUNCT
taxlaw-2796	2	3	finland	finland	PROPN
taxlaw-2796	2	4	,	,	PUNCT
taxlaw-2796	2	5	$	$	SYM
taxlaw-2796	2	6	orway	orway	NOUN
taxlaw-2796	2	7	,	,	PUNCT
taxlaw-2796	2	8	and	and	CCONJ
taxlaw-2796	2	9	sweden	sweden	PROPN
taxlaw-2796	2	10	adopted	adopt	VERB
taxlaw-2796	2	11	dual	dual	ADJ
taxlaw-2796	2	12	income	income	NOUN
taxlaw-2796	2	13	taxes	taxis	NOUN
taxlaw-2796	2	14	to	to	PART
taxlaw-2796	2	15	address	address	VERB
taxlaw-2796	2	16	a	a	DET
taxlaw-2796	2	17	set	set	NOUN
taxlaw-2796	2	18	of	of	ADP
taxlaw-2796	2	19	tax	tax	NOUN
taxlaw-2796	2	20	challenges	challenge	NOUN
taxlaw-2796	2	21	that	that	PRON
taxlaw-2796	2	22	arose	arise	VERB
taxlaw-2796	2	23	in	in	ADP
taxlaw-2796	2	24	the	the	DET
taxlaw-2796	2	25	late	late	ADJ
taxlaw-2796	2	26	1980s	1980	NOUN
taxlaw-2796	2	27	and	and	CCONJ
taxlaw-2796	2	28	early	early	ADJ
taxlaw-2796	2	29	1990s	1990	NOUN
taxlaw-2796	2	30	.	.	PUNCT
taxlaw-2796	3	1	although	although	SCONJ
taxlaw-2796	3	2	developing	develop	VERB
taxlaw-2796	3	3	countries	country	NOUN
taxlaw-2796	3	4	face	face	VERB
taxlaw-2796	3	5	much	much	ADJ
taxlaw-2796	3	6	different	different	ADJ
taxlaw-2796	3	7	economic	economic	ADJ
taxlaw-2796	3	8	,	,	PUNCT
taxlaw-2796	3	9	political	political	ADJ
taxlaw-2796	3	10	,	,	PUNCT
taxlaw-2796	3	11	and	and	CCONJ
taxlaw-2796	3	12	tax	tax	NOUN
taxlaw-2796	3	13	environments	environment	NOUN
taxlaw-2796	3	14	from	from	ADP
taxlaw-2796	3	15	the	the	DET
taxlaw-2796	3	16	$	$	SYM
taxlaw-2796	3	17	ordic	ordic	ADJ
taxlaw-2796	3	18	countries	country	NOUN
taxlaw-2796	3	19	,	,	PUNCT
taxlaw-2796	3	20	the	the	DET
taxlaw-2796	3	21	dual	dual	ADJ
taxlaw-2796	3	22	income	income	NOUN
taxlaw-2796	3	23	tax	tax	NOUN
taxlaw-2796	3	24	may	may	AUX
taxlaw-2796	3	25	be	be	AUX
taxlaw-2796	3	26	the	the	DET
taxlaw-2796	3	27	right	right	ADJ
taxlaw-2796	3	28	solution	solution	NOUN
taxlaw-2796	3	29	to	to	ADP
taxlaw-2796	3	30	the	the	DET
taxlaw-2796	3	31	different	different	ADJ
taxlaw-2796	3	32	set	set	NOUN
taxlaw-2796	3	33	of	of	ADP
taxlaw-2796	3	34	challenges	challenge	NOUN
taxlaw-2796	3	35	facing	face	VERB
taxlaw-2796	3	36	many	many	ADJ
taxlaw-2796	3	37	developing	develop	VERB
taxlaw-2796	3	38	countries	country	NOUN
taxlaw-2796	3	39	.	.	PUNCT
taxlaw-2796	4	1	providing	provide	VERB
taxlaw-2796	4	2	separate	separate	ADJ
taxlaw-2796	4	3	tax	tax	NOUN
taxlaw-2796	4	4	rates	rate	NOUN
taxlaw-2796	4	5	for	for	ADP
taxlaw-2796	4	6	labor	labor	NOUN
taxlaw-2796	4	7	and	and	CCONJ
taxlaw-2796	4	8	capital	capital	NOUN
taxlaw-2796	4	9	income	income	NOUN
taxlaw-2796	4	10	allows	allow	VERB
taxlaw-2796	4	11	countries	country	NOUN
taxlaw-2796	4	12	greater	great	ADJ
taxlaw-2796	4	13	flexibility	flexibility	NOUN
taxlaw-2796	4	14	in	in	ADP
taxlaw-2796	4	15	addressing	address	VERB
taxlaw-2796	4	16	tax	tax	NOUN
taxlaw-2796	4	17	competition	competition	NOUN
taxlaw-2796	4	18	while	while	SCONJ
taxlaw-2796	4	19	retaining	retain	VERB
taxlaw-2796	4	20	progressive	progressive	ADJ
taxlaw-2796	4	21	tax	tax	NOUN
taxlaw-2796	4	22	rates	rate	NOUN
taxlaw-2796	4	23	for	for	ADP
taxlaw-2796	4	24	labor	labor	NOUN
taxlaw-2796	4	25	income	income	NOUN
taxlaw-2796	4	26	.	.	PUNCT
taxlaw-2796	5	1	a	a	DET
taxlaw-2796	5	2	dual	dual	ADJ
taxlaw-2796	5	3	income	income	NOUN
taxlaw-2796	5	4	tax	tax	NOUN
taxlaw-2796	5	5	regime	regime	NOUN
taxlaw-2796	5	6	may	may	AUX
taxlaw-2796	5	7	also	also	ADV
taxlaw-2796	5	8	allow	allow	VERB
taxlaw-2796	5	9	developing	develop	VERB
taxlaw-2796	5	10	countries	country	NOUN
taxlaw-2796	5	11	to	to	PART
taxlaw-2796	5	12	rationalize	rationalize	VERB
taxlaw-2796	5	13	the	the	DET
taxlaw-2796	5	14	taxation	taxation	NOUN
taxlaw-2796	5	15	of	of	ADP
taxlaw-2796	5	16	income	income	NOUN
taxlaw-2796	5	17	from	from	ADP
taxlaw-2796	5	18	active	active	ADJ
taxlaw-2796	5	19	business	business	NOUN
taxlaw-2796	5	20	operations	operation	NOUN
taxlaw-2796	5	21	under	under	ADP
taxlaw-2796	5	22	the	the	DET
taxlaw-2796	5	23	personal	personal	ADJ
taxlaw-2796	5	24	and	and	CCONJ
taxlaw-2796	5	25	corporate	corporate	ADJ
taxlaw-2796	5	26	tax	tax	NOUN
taxlaw-2796	5	27	systems	system	NOUN
taxlaw-2796	5	28	and	and	CCONJ
taxlaw-2796	5	29	the	the	DET
taxlaw-2796	5	30	taxation	taxation	NOUN
taxlaw-2796	5	31	of	of	ADP
taxlaw-2796	5	32	passive	passive	ADJ
taxlaw-2796	5	33	investment	investment	NOUN
taxlaw-2796	5	34	income	income	NOUN
taxlaw-2796	5	35	under	under	ADP
taxlaw-2796	5	36	the	the	DET
taxlaw-2796	5	37	personal	personal	ADJ
taxlaw-2796	5	38	tax	tax	NOUN
taxlaw-2796	5	39	system	system	NOUN
taxlaw-2796	5	40	.	.	PUNCT
taxlaw-2796	6	1	developing	develop	VERB
taxlaw-2796	6	2	countries	country	NOUN
taxlaw-2796	6	3	could	could	AUX
taxlaw-2796	6	4	also	also	ADV
taxlaw-2796	6	5	use	use	VERB
taxlaw-2796	6	6	the	the	DET
taxlaw-2796	6	7	move	move	NOUN
taxlaw-2796	6	8	to	to	ADP
taxlaw-2796	6	9	a	a	DET
taxlaw-2796	6	10	dual	dual	ADJ
taxlaw-2796	6	11	income	income	NOUN
taxlaw-2796	6	12	tax	tax	NOUN
taxlaw-2796	6	13	system	system	NOUN
taxlaw-2796	6	14	as	as	ADP
taxlaw-2796	6	15	an	an	DET
taxlaw-2796	6	16	opportunity	opportunity	NOUN
taxlaw-2796	6	17	to	to	PART
taxlaw-2796	6	18	make	make	VERB
taxlaw-2796	6	19	broader	broad	ADJ
taxlaw-2796	6	20	reforms	reform	NOUN
taxlaw-2796	6	21	in	in	ADP
taxlaw-2796	6	22	their	their	PRON
taxlaw-2796	6	23	personal	personal	ADJ
taxlaw-2796	6	24	,	,	PUNCT
taxlaw-2796	6	25	corporate	corporate	ADJ
taxlaw-2796	6	26	,	,	PUNCT
taxlaw-2796	6	27	and	and	CCONJ
taxlaw-2796	6	28	payroll	payroll	NOUN
taxlaw-2796	6	29	tax	tax	NOUN
taxlaw-2796	6	30	systems	system	NOUN
taxlaw-2796	6	31	.	.	PUNCT
taxlaw-2796	7	1	finally	finally	ADV
taxlaw-2796	7	2	,	,	PUNCT
taxlaw-2796	7	3	recent	recent	ADJ
taxlaw-2796	7	4	tax	tax	NOUN
taxlaw-2796	7	5	reforms	reform	NOUN
taxlaw-2796	7	6	in	in	ADP
taxlaw-2796	7	7	russia	russia	PROPN
taxlaw-2796	7	8	,	,	PUNCT
taxlaw-2796	7	9	ukraine	ukraine	NOUN
taxlaw-2796	7	10	,	,	PUNCT
taxlaw-2796	7	11	and	and	CCONJ
taxlaw-2796	7	12	several	several	ADJ
taxlaw-2796	7	13	countries	country	NOUN
taxlaw-2796	7	14	in	in	ADP
taxlaw-2796	7	15	central	central	ADJ
taxlaw-2796	7	16	and	and	CCONJ
taxlaw-2796	7	17	eastern	eastern	ADJ
taxlaw-2796	7	18	europe	europe	PROPN
taxlaw-2796	7	19	have	have	AUX
taxlaw-2796	7	20	led	lead	VERB
taxlaw-2796	7	21	to	to	ADP
taxlaw-2796	7	22	flat	flat	ADJ
taxlaw-2796	7	23	tax	tax	NOUN
taxlaw-2796	7	24	regimes	regime	NOUN
taxlaw-2796	7	25	that	that	PRON
taxlaw-2796	7	26	generally	generally	ADV
taxlaw-2796	7	27	apply	apply	VERB
taxlaw-2796	7	28	a	a	DET
taxlaw-2796	7	29	single	single	ADJ
taxlaw-2796	7	30	tax	tax	NOUN
taxlaw-2796	7	31	rate	rate	NOUN
taxlaw-2796	7	32	to	to	ADP
taxlaw-2796	7	33	all	all	DET
taxlaw-2796	7	34	types	type	NOUN
taxlaw-2796	7	35	of	of	ADP
taxlaw-2796	7	36	income	income	NOUN
taxlaw-2796	7	37	above	above	ADP
taxlaw-2796	7	38	some	some	DET
taxlaw-2796	7	39	zero	zero	NUM
taxlaw-2796	7	40	-	-	PUNCT
taxlaw-2796	7	41	bracket	bracket	NOUN
taxlaw-2796	7	42	amount	amount	NOUN
taxlaw-2796	7	43	.	.	PUNCT
taxlaw-2796	8	1	we	we	PRON
taxlaw-2796	8	2	contend	contend	VERB
taxlaw-2796	8	3	that	that	SCONJ
taxlaw-2796	8	4	a	a	DET
taxlaw-2796	8	5	dual	dual	ADJ
taxlaw-2796	8	6	income	income	NOUN
taxlaw-2796	8	7	tax	tax	NOUN
taxlaw-2796	8	8	may	may	AUX
taxlaw-2796	8	9	provide	provide	VERB
taxlaw-2796	8	10	policymakers	policymaker	NOUN
taxlaw-2796	8	11	in	in	ADP
taxlaw-2796	8	12	developing	develop	VERB
taxlaw-2796	8	13	countries	country	NOUN
taxlaw-2796	8	14	with	with	ADP
taxlaw-2796	8	15	an	an	DET
taxlaw-2796	8	16	attractive	attractive	ADJ
taxlaw-2796	8	17	alternative	alternative	NOUN
taxlaw-2796	8	18	that	that	PRON
taxlaw-2796	8	19	addresses	address	VERB
taxlaw-2796	8	20	tax	tax	NOUN
taxlaw-2796	8	21	competition	competition	NOUN
taxlaw-2796	8	22	concerns	concern	NOUN
taxlaw-2796	8	23	while	while	SCONJ
taxlaw-2796	8	24	maintaining	maintain	VERB
taxlaw-2796	8	25	a	a	DET
taxlaw-2796	8	26	progressive	progressive	ADJ
taxlaw-2796	8	27	tax	tax	NOUN
taxlaw-2796	8	28	on	on	ADP
taxlaw-2796	8	29	labor	labor	NOUN
taxlaw-2796	8	30	income	income	NOUN
taxlaw-2796	8	31	.	.	PUNCT
taxlaw-2796	9	1	*	*	PUNCT
taxlaw-2796	9	2	professor	professor	NOUN
taxlaw-2796	9	3	emeritus	emeritus	NOUN
taxlaw-2796	9	4	of	of	ADP
taxlaw-2796	9	5	economics	economic	NOUN
taxlaw-2796	9	6	,	,	PUNCT
taxlaw-2796	9	7	university	university	PROPN
taxlaw-2796	9	8	of	of	ADP
taxlaw-2796	9	9	toronto	toronto	PROPN
taxlaw-2796	9	10	.	.	PUNCT
taxlaw-2796	10	1	michael	michael	PROPN
taxlaw-2796	10	2	h.	h.	PROPN
taxlaw-2796	10	3	schill	schill	PROPN
taxlaw-2796	10	4	professor	professor	PROPN
taxlaw-2796	10	5	of	of	ADP
taxlaw-2796	10	6	law	law	NOUN
taxlaw-2796	10	7	,	,	PUNCT
taxlaw-2796	10	8	ucla	ucla	NOUN
taxlaw-2796	10	9	school	school	NOUN
taxlaw-2796	10	10	of	of	ADP
taxlaw-2796	10	11	law	law	NOUN
taxlaw-2796	10	12	.	.	PUNCT
taxlaw-2796	11	1	2010	2010	NUM
taxlaw-2796	11	2	]	]	PUNCT
taxlaw-2796	11	3	dual	dual	ADV
taxlaw-2796	11	4	i$come	i$come	PRON
taxlaw-2796	11	5	taxatio$	taxatio$	NUM
taxlaw-2796	11	6	175	175	NUM
taxlaw-2796	11	7	i.	i.	NOUN
taxlaw-2796	11	8	introduction	introduction	NOUN
taxlaw-2796	11	9	...............................................................................	...............................................................................	PUNCT
taxlaw-2796	11	10	175	175	NUM
taxlaw-2796	11	11	ii	ii	NOUN
taxlaw-2796	11	12	.	.	PUNCT
taxlaw-2796	12	1	dual	dual	ADJ
taxlaw-2796	12	2	income	income	NOUN
taxlaw-2796	12	3	tax	tax	NOUN
taxlaw-2796	12	4	systems	system	NOUN
taxlaw-2796	12	5	in	in	ADP
taxlaw-2796	12	6	developed	develop	VERB
taxlaw-2796	12	7	countries	country	NOUN
taxlaw-2796	12	8	............	............	PUNCT
taxlaw-2796	13	1	180	180	NUM
taxlaw-2796	13	2	a.	a.	NOUN
taxlaw-2796	13	3	the	the	DET
taxlaw-2796	13	4	nordic	nordic	ADJ
taxlaw-2796	13	5	pioneers	pioneer	NOUN
taxlaw-2796	13	6	..............................................................	..............................................................	PUNCT
taxlaw-2796	13	7	180	180	NUM
taxlaw-2796	13	8	b.	b.	NOUN
taxlaw-2796	13	9	design	design	NOUN
taxlaw-2796	13	10	of	of	ADP
taxlaw-2796	13	11	dual	dual	ADJ
taxlaw-2796	13	12	income	income	NOUN
taxlaw-2796	13	13	tax	tax	NOUN
taxlaw-2796	13	14	systems	system	NOUN
taxlaw-2796	13	15	....................................	....................................	PUNCT
taxlaw-2796	13	16	185	185	NUM
taxlaw-2796	13	17	c.	c.	NOUN
taxlaw-2796	13	18	arbitrage	arbitrage	NOUN
taxlaw-2796	13	19	opportunities	opportunity	NOUN
taxlaw-2796	13	20	.........................................................	.........................................................	PUNCT
taxlaw-2796	13	21	187	187	NUM
taxlaw-2796	13	22	d.	d.	NOUN
taxlaw-2796	13	23	reforms	reform	NOUN
taxlaw-2796	13	24	and	and	CCONJ
taxlaw-2796	13	25	proposals	proposal	NOUN
taxlaw-2796	13	26	outside	outside	ADP
taxlaw-2796	13	27	the	the	DET
taxlaw-2796	13	28	nordic	nordic	ADJ
taxlaw-2796	13	29	countries	country	NOUN
taxlaw-2796	13	30	..........	..........	PUNCT
taxlaw-2796	13	31	189	189	NUM
taxlaw-2796	13	32	iii	iii	NOUN
taxlaw-2796	13	33	.	.	PUNCT
taxlaw-2796	14	1	dual	dual	ADJ
taxlaw-2796	14	2	income	income	NOUN
taxlaw-2796	14	3	tax	tax	NOUN
taxlaw-2796	14	4	in	in	ADP
taxlaw-2796	14	5	developing	develop	VERB
taxlaw-2796	14	6	countries	country	NOUN
taxlaw-2796	14	7	...........................	...........................	PUNCT
taxlaw-2796	14	8	191	191	NUM
taxlaw-2796	14	9	a.	a.	NOUN
taxlaw-2796	14	10	tax	tax	NOUN
taxlaw-2796	14	11	systems	system	NOUN
taxlaw-2796	14	12	in	in	ADP
taxlaw-2796	14	13	developing	develop	VERB
taxlaw-2796	14	14	countries	country	NOUN
taxlaw-2796	14	15	...................................	...................................	PUNCT
taxlaw-2796	14	16	191	191	NUM
taxlaw-2796	14	17	b.	b.	NOUN
taxlaw-2796	14	18	design	design	NOUN
taxlaw-2796	14	19	choices	choice	NOUN
taxlaw-2796	14	20	......................................................................	......................................................................	PUNCT
taxlaw-2796	14	21	197	197	NUM
taxlaw-2796	14	22	1	1	NUM
taxlaw-2796	14	23	.	.	PUNCT
taxlaw-2796	15	1	personal	personal	ADJ
taxlaw-2796	15	2	income	income	NOUN
taxlaw-2796	15	3	tax	tax	NOUN
taxlaw-2796	15	4	system	system	NOUN
taxlaw-2796	15	5	.	.	PUNCT
taxlaw-2796	16	1	............................................	............................................	PUNCT
taxlaw-2796	16	2	197	197	NUM
taxlaw-2796	16	3	2	2	NUM
taxlaw-2796	16	4	.	.	PUNCT
taxlaw-2796	16	5	relationship	relationship	NOUN
taxlaw-2796	16	6	of	of	ADP
taxlaw-2796	16	7	personal	personal	ADJ
taxlaw-2796	16	8	income	income	NOUN
taxlaw-2796	16	9	tax	tax	NOUN
taxlaw-2796	16	10	rates	rate	NOUN
taxlaw-2796	16	11	and	and	CCONJ
taxlaw-2796	16	12	corporate	corporate	ADJ
taxlaw-2796	16	13	tax	tax	NOUN
taxlaw-2796	16	14	rates	rate	NOUN
taxlaw-2796	16	15	under	under	ADP
taxlaw-2796	16	16	a	a	DET
taxlaw-2796	16	17	dual	dual	ADJ
taxlaw-2796	16	18	income	income	NOUN
taxlaw-2796	16	19	tax	tax	NOUN
taxlaw-2796	16	20	.	.	PUNCT
taxlaw-2796	17	1	..............	..............	PUNCT
taxlaw-2796	18	1	202	202	NUM
taxlaw-2796	18	2	3	3	X
taxlaw-2796	18	3	.	.	X
taxlaw-2796	18	4	taxation	taxation	NOUN
taxlaw-2796	18	5	of	of	ADP
taxlaw-2796	18	6	normal	normal	ADJ
taxlaw-2796	18	7	and	and	CCONJ
taxlaw-2796	18	8	excess	excess	ADJ
taxlaw-2796	18	9	returns	return	NOUN
taxlaw-2796	18	10	.	.	PUNCT
taxlaw-2796	19	1	.........................	.........................	PUNCT
taxlaw-2796	20	1	204	204	NUM
taxlaw-2796	20	2	c.	c.	NOUN
taxlaw-2796	20	3	advantages	advantage	NOUN
taxlaw-2796	20	4	and	and	CCONJ
taxlaw-2796	20	5	disadvantages	disadvantage	NOUN
taxlaw-2796	20	6	of	of	ADP
taxlaw-2796	20	7	dual	dual	ADJ
taxlaw-2796	20	8	income	income	NOUN
taxlaw-2796	20	9	tax	tax	NOUN
taxlaw-2796	20	10	regimes	regime	NOUN
taxlaw-2796	20	11	in	in	ADP
taxlaw-2796	20	12	developing	develop	VERB
taxlaw-2796	20	13	countries	country	NOUN
taxlaw-2796	20	14	.........................................	.........................................	PUNCT
taxlaw-2796	21	1	206	206	NUM
taxlaw-2796	21	2	iv	iv	NOUN
taxlaw-2796	21	3	.	.	PUNCT
taxlaw-2796	22	1	dual	dual	ADJ
taxlaw-2796	22	2	income	income	NOUN
taxlaw-2796	22	3	tax	tax	NOUN
taxlaw-2796	22	4	versus	versus	ADP
taxlaw-2796	22	5	flat	flat	ADJ
taxlaw-2796	22	6	tax	tax	NOUN
taxlaw-2796	22	7	regimes	regime	NOUN
taxlaw-2796	22	8	..........................	..........................	PUNCT
taxlaw-2796	22	9	210	210	NUM
taxlaw-2796	22	10	a.	a.	NOUN
taxlaw-2796	22	11	recent	recent	ADJ
taxlaw-2796	22	12	flat	flat	ADJ
taxlaw-2796	22	13	tax	tax	NOUN
taxlaw-2796	22	14	reforms	reform	NOUN
taxlaw-2796	22	15	.......................................................	.......................................................	PUNCT
taxlaw-2796	23	1	211	211	NUM
taxlaw-2796	23	2	b.	b.	NOUN
taxlaw-2796	23	3	choosing	choose	VERB
taxlaw-2796	23	4	between	between	ADP
taxlaw-2796	23	5	a	a	DET
taxlaw-2796	23	6	dual	dual	ADJ
taxlaw-2796	23	7	income	income	NOUN
taxlaw-2796	23	8	tax	tax	NOUN
taxlaw-2796	23	9	and	and	CCONJ
taxlaw-2796	23	10	flat	flat	ADJ
taxlaw-2796	23	11	tax	tax	NOUN
taxlaw-2796	23	12	system	system	NOUN
taxlaw-2796	23	13	...................................................................................	...................................................................................	PUNCT
taxlaw-2796	23	14	213	213	NUM
taxlaw-2796	23	15	v.	v.	ADP
taxlaw-2796	23	16	conclusion	conclusion	NOUN
taxlaw-2796	23	17	..................................................................................	..................................................................................	PUNCT
taxlaw-2796	23	18	216	216	NUM
taxlaw-2796	23	19	i.	i.	NOUN
taxlaw-2796	23	20	introduction	introduction	NOUN
taxlaw-2796	23	21	businesses	business	NOUN
taxlaw-2796	23	22	often	often	ADV
taxlaw-2796	23	23	seek	seek	VERB
taxlaw-2796	23	24	to	to	PART
taxlaw-2796	23	25	find	find	VERB
taxlaw-2796	23	26	new	new	ADJ
taxlaw-2796	23	27	applications	application	NOUN
taxlaw-2796	23	28	for	for	ADP
taxlaw-2796	23	29	existing	exist	VERB
taxlaw-2796	23	30	products	product	NOUN
taxlaw-2796	23	31	.	.	PUNCT
taxlaw-2796	24	1	tnt	tnt	PROPN
taxlaw-2796	24	2	was	be	AUX
taxlaw-2796	24	3	originally	originally	ADV
taxlaw-2796	24	4	designed	design	VERB
taxlaw-2796	24	5	as	as	ADP
taxlaw-2796	24	6	a	a	DET
taxlaw-2796	24	7	yellow	yellow	ADJ
taxlaw-2796	24	8	dye	dye	NOUN
taxlaw-2796	24	9	.	.	PUNCT
taxlaw-2796	24	10	listerine	listerine	PROPN
taxlaw-2796	24	11	,	,	PUNCT
taxlaw-2796	24	12	a	a	DET
taxlaw-2796	24	13	popular	popular	ADJ
taxlaw-2796	24	14	mouthwash	mouthwash	NOUN
taxlaw-2796	24	15	,	,	PUNCT
taxlaw-2796	24	16	was	be	AUX
taxlaw-2796	24	17	used	use	VERB
taxlaw-2796	24	18	as	as	ADP
taxlaw-2796	24	19	an	an	DET
taxlaw-2796	24	20	antiseptic	antiseptic	NOUN
taxlaw-2796	24	21	for	for	ADP
taxlaw-2796	24	22	surgery	surgery	NOUN
taxlaw-2796	24	23	.	.	PUNCT
taxlaw-2796	25	1	viagra	viagra	NOUN
taxlaw-2796	25	2	was	be	AUX
taxlaw-2796	25	3	initially	initially	ADV
taxlaw-2796	25	4	designed	design	VERB
taxlaw-2796	25	5	to	to	PART
taxlaw-2796	25	6	treat	treat	VERB
taxlaw-2796	25	7	hypertension	hypertension	NOUN
taxlaw-2796	25	8	.	.	PUNCT
taxlaw-2796	26	1	the	the	DET
taxlaw-2796	26	2	dual	dual	ADJ
taxlaw-2796	26	3	income	income	NOUN
taxlaw-2796	26	4	tax	tax	NOUN
taxlaw-2796	26	5	,	,	PUNCT
taxlaw-2796	26	6	a	a	DET
taxlaw-2796	26	7	combination	combination	NOUN
taxlaw-2796	26	8	of	of	ADP
taxlaw-2796	26	9	a	a	DET
taxlaw-2796	26	10	progressive	progressive	ADJ
taxlaw-2796	26	11	tax	tax	NOUN
taxlaw-2796	26	12	on	on	ADP
taxlaw-2796	26	13	labor	labor	NOUN
taxlaw-2796	26	14	income	income	NOUN
taxlaw-2796	26	15	and	and	CCONJ
taxlaw-2796	26	16	a	a	DET
taxlaw-2796	26	17	lower	low	ADJ
taxlaw-2796	26	18	flat	flat	ADJ
taxlaw-2796	26	19	rate	rate	NOUN
taxlaw-2796	26	20	tax	tax	NOUN
taxlaw-2796	26	21	on	on	ADP
taxlaw-2796	26	22	income	income	NOUN
taxlaw-2796	26	23	from	from	ADP
taxlaw-2796	26	24	capital	capital	NOUN
taxlaw-2796	26	25	,	,	PUNCT
taxlaw-2796	26	26	was	be	AUX
taxlaw-2796	26	27	adopted	adopt	VERB
taxlaw-2796	26	28	in	in	ADP
taxlaw-2796	26	29	the	the	DET
taxlaw-2796	26	30	nordic	nordic	ADJ
taxlaw-2796	26	31	countries	country	NOUN
taxlaw-2796	26	32	to	to	PART
taxlaw-2796	26	33	address	address	VERB
taxlaw-2796	26	34	a	a	DET
taxlaw-2796	26	35	set	set	NOUN
taxlaw-2796	26	36	of	of	ADP
taxlaw-2796	26	37	tax	tax	NOUN
taxlaw-2796	26	38	challenges	challenge	NOUN
taxlaw-2796	26	39	that	that	PRON
taxlaw-2796	26	40	arose	arise	VERB
taxlaw-2796	26	41	in	in	ADP
taxlaw-2796	26	42	the	the	DET
taxlaw-2796	26	43	late	late	ADJ
taxlaw-2796	26	44	1980s	1980	NOUN
taxlaw-2796	26	45	.	.	PUNCT
taxlaw-2796	27	1	although	although	SCONJ
taxlaw-2796	27	2	developing	develop	VERB
taxlaw-2796	27	3	countries	country	NOUN
taxlaw-2796	27	4	face	face	VERB
taxlaw-2796	27	5	much	much	ADJ
taxlaw-2796	27	6	different	different	ADJ
taxlaw-2796	27	7	economic	economic	ADJ
taxlaw-2796	27	8	,	,	PUNCT
taxlaw-2796	27	9	political	political	ADJ
taxlaw-2796	27	10	,	,	PUNCT
taxlaw-2796	27	11	and	and	CCONJ
taxlaw-2796	27	12	tax	tax	NOUN
taxlaw-2796	27	13	environments	environment	NOUN
taxlaw-2796	27	14	from	from	ADP
taxlaw-2796	27	15	the	the	DET
taxlaw-2796	27	16	nordic	nordic	ADJ
taxlaw-2796	27	17	countries	country	NOUN
taxlaw-2796	27	18	,	,	PUNCT
taxlaw-2796	27	19	the	the	DET
taxlaw-2796	27	20	dual	dual	ADJ
taxlaw-2796	27	21	income	income	NOUN
taxlaw-2796	27	22	tax	tax	NOUN
taxlaw-2796	27	23	may	may	AUX
taxlaw-2796	27	24	be	be	AUX
taxlaw-2796	27	25	the	the	DET
taxlaw-2796	27	26	right	right	ADJ
taxlaw-2796	27	27	solution	solution	NOUN
taxlaw-2796	27	28	to	to	ADP
taxlaw-2796	27	29	the	the	DET
taxlaw-2796	27	30	different	different	ADJ
taxlaw-2796	27	31	set	set	NOUN
taxlaw-2796	27	32	of	of	ADP
taxlaw-2796	27	33	challenges	challenge	NOUN
taxlaw-2796	27	34	facing	face	VERB
taxlaw-2796	27	35	many	many	ADJ
taxlaw-2796	27	36	developing	develop	VERB
taxlaw-2796	27	37	countries	country	NOUN
taxlaw-2796	27	38	.	.	PUNCT
taxlaw-2796	28	1	almost	almost	ADV
taxlaw-2796	28	2	all	all	DET
taxlaw-2796	28	3	income	income	NOUN
taxlaw-2796	28	4	tax	tax	NOUN
taxlaw-2796	28	5	regimes	regime	NOUN
taxlaw-2796	28	6	combine	combine	VERB
taxlaw-2796	28	7	a	a	DET
taxlaw-2796	28	8	personal	personal	ADJ
taxlaw-2796	28	9	income	income	NOUN
taxlaw-2796	28	10	tax	tax	NOUN
taxlaw-2796	28	11	and	and	CCONJ
taxlaw-2796	28	12	a	a	DET
taxlaw-2796	28	13	corporate	corporate	ADJ
taxlaw-2796	28	14	income	income	NOUN
taxlaw-2796	28	15	tax	tax	NOUN
taxlaw-2796	28	16	.	.	PUNCT
taxlaw-2796	29	1	the	the	DET
taxlaw-2796	29	2	personal	personal	ADJ
taxlaw-2796	29	3	income	income	NOUN
taxlaw-2796	29	4	tax	tax	NOUN
taxlaw-2796	29	5	generally	generally	ADV
taxlaw-2796	29	6	applies	apply	VERB
taxlaw-2796	29	7	to	to	AUX
taxlaw-2796	29	8	wage	wage	NOUN
taxlaw-2796	29	9	income	income	NOUN
taxlaw-2796	29	10	,	,	PUNCT
taxlaw-2796	29	11	as	as	ADV
taxlaw-2796	29	12	well	well	ADV
taxlaw-2796	29	13	as	as	ADP
taxlaw-2796	29	14	different	different	ADJ
taxlaw-2796	29	15	types	type	NOUN
taxlaw-2796	29	16	of	of	ADP
taxlaw-2796	29	17	income	income	NOUN
taxlaw-2796	29	18	from	from	ADP
taxlaw-2796	29	19	capital	capital	NOUN
taxlaw-2796	29	20	such	such	ADJ
taxlaw-2796	29	21	as	as	ADP
taxlaw-2796	29	22	dividends	dividend	NOUN
taxlaw-2796	29	23	,	,	PUNCT
taxlaw-2796	29	24	interest	interest	NOUN
taxlaw-2796	29	25	,	,	PUNCT
taxlaw-2796	29	26	rents	rent	NOUN
taxlaw-2796	29	27	,	,	PUNCT
taxlaw-2796	29	28	royalties	royalty	NOUN
taxlaw-2796	29	29	,	,	PUNCT
taxlaw-2796	29	30	and	and	CCONJ
taxlaw-2796	29	31	profits	profit	NOUN
taxlaw-2796	29	32	from	from	ADP
taxlaw-2796	29	33	sole	sole	ADJ
taxlaw-2796	29	34	proprietorships	proprietorship	NOUN
taxlaw-2796	29	35	and	and	CCONJ
taxlaw-2796	29	36	partnerships	partnership	NOUN
taxlaw-2796	29	37	.	.	PUNCT
taxlaw-2796	30	1	the	the	DET
taxlaw-2796	30	2	corporate	corporate	ADJ
taxlaw-2796	30	3	income	income	NOUN
taxlaw-2796	30	4	tax	tax	NOUN
taxlaw-2796	30	5	generally	generally	ADV
taxlaw-2796	30	6	applies	apply	VERB
taxlaw-2796	30	7	to	to	ADP
taxlaw-2796	30	8	profits	profit	NOUN
taxlaw-2796	30	9	on	on	ADP
taxlaw-2796	30	10	entities	entity	NOUN
taxlaw-2796	30	11	operating	operate	VERB
taxlaw-2796	30	12	in	in	ADP
taxlaw-2796	30	13	corporate	corporate	ADJ
taxlaw-2796	30	14	form	form	NOUN
taxlaw-2796	30	15	.	.	PUNCT
taxlaw-2796	31	1	the	the	DET
taxlaw-2796	31	2	dual	dual	ADJ
taxlaw-2796	31	3	income	income	NOUN
taxlaw-2796	31	4	tax	tax	NOUN
taxlaw-2796	31	5	seeks	seek	VERB
taxlaw-2796	31	6	to	to	PART
taxlaw-2796	31	7	tax	tax	VERB
taxlaw-2796	31	8	wages	wage	NOUN
taxlaw-2796	31	9	and	and	CCONJ
taxlaw-2796	31	10	labor	labor	NOUN
taxlaw-2796	31	11	income	income	NOUN
taxlaw-2796	31	12	attributable	attributable	ADJ
taxlaw-2796	31	13	to	to	ADP
taxlaw-2796	31	14	sole	sole	ADJ
taxlaw-2796	31	15	proprietorships	proprietorship	NOUN
taxlaw-2796	31	16	and	and	CCONJ
taxlaw-2796	31	17	partnerships	partnership	NOUN
taxlaw-2796	31	18	at	at	ADP
taxlaw-2796	31	19	progressive	progressive	ADJ
taxlaw-2796	31	20	tax	tax	NOUN
taxlaw-2796	31	21	rates	rate	NOUN
taxlaw-2796	31	22	and	and	CCONJ
taxlaw-2796	31	23	tax	tax	NOUN
taxlaw-2796	31	24	capital	capital	NOUN
taxlaw-2796	31	25	income	income	NOUN
taxlaw-2796	31	26	at	at	ADP
taxlaw-2796	31	27	a	a	DET
taxlaw-2796	31	28	flat	flat	ADJ
taxlaw-2796	31	29	rate	rate	NOUN
taxlaw-2796	31	30	176	176	NUM
taxlaw-2796	31	31	columbia	columbia	PROPN
taxlaw-2796	31	32	jour$al	jour$al	PROPN
taxlaw-2796	31	33	of	of	ADP
taxlaw-2796	31	34	tax	tax	NOUN
taxlaw-2796	31	35	law	law	NOUN
taxlaw-2796	31	36	[	[	X
taxlaw-2796	31	37	vol	vol	NOUN
taxlaw-2796	31	38	.	.	PUNCT
taxlaw-2796	32	1	1:174	1:174	NUM
taxlaw-2796	32	2	under	under	ADP
taxlaw-2796	32	3	either	either	CCONJ
taxlaw-2796	32	4	the	the	DET
taxlaw-2796	32	5	personal	personal	ADJ
taxlaw-2796	32	6	or	or	CCONJ
taxlaw-2796	32	7	corporate	corporate	ADJ
taxlaw-2796	32	8	tax	tax	NOUN
taxlaw-2796	32	9	systems	system	NOUN
taxlaw-2796	32	10	.	.	PUNCT
taxlaw-2796	33	1	transplanting	transplant	VERB
taxlaw-2796	33	2	legal	legal	ADJ
taxlaw-2796	33	3	regimes	regime	NOUN
taxlaw-2796	33	4	,	,	PUNCT
taxlaw-2796	33	5	like	like	ADP
taxlaw-2796	33	6	using	use	VERB
taxlaw-2796	33	7	prescription	prescription	NOUN
taxlaw-2796	33	8	drugs	drug	NOUN
taxlaw-2796	33	9	for	for	ADP
taxlaw-2796	33	10	purposes	purpose	NOUN
taxlaw-2796	33	11	other	other	ADJ
taxlaw-2796	33	12	than	than	ADP
taxlaw-2796	33	13	those	those	PRON
taxlaw-2796	33	14	for	for	ADP
taxlaw-2796	33	15	which	which	PRON
taxlaw-2796	33	16	they	they	PRON
taxlaw-2796	33	17	were	be	AUX
taxlaw-2796	33	18	designed	design	VERB
taxlaw-2796	33	19	,	,	PUNCT
taxlaw-2796	33	20	may	may	AUX
taxlaw-2796	33	21	result	result	VERB
taxlaw-2796	33	22	in	in	ADP
taxlaw-2796	33	23	undesirable	undesirable	ADJ
taxlaw-2796	33	24	and	and	CCONJ
taxlaw-2796	33	25	unintended	unintended	ADJ
taxlaw-2796	33	26	consequences.1	consequences.1	PROPN
taxlaw-2796	33	27	nonetheless	nonetheless	ADV
taxlaw-2796	33	28	,	,	PUNCT
taxlaw-2796	33	29	dual	dual	ADJ
taxlaw-2796	33	30	income	income	NOUN
taxlaw-2796	33	31	taxation	taxation	NOUN
taxlaw-2796	33	32	may	may	AUX
taxlaw-2796	33	33	be	be	AUX
taxlaw-2796	33	34	an	an	DET
taxlaw-2796	33	35	effective	effective	ADJ
taxlaw-2796	33	36	tool	tool	NOUN
taxlaw-2796	33	37	to	to	PART
taxlaw-2796	33	38	improve	improve	VERB
taxlaw-2796	33	39	income	income	NOUN
taxlaw-2796	33	40	taxation	taxation	NOUN
taxlaw-2796	33	41	in	in	ADP
taxlaw-2796	33	42	developing	develop	VERB
taxlaw-2796	33	43	countries	country	NOUN
taxlaw-2796	33	44	.	.	PUNCT
taxlaw-2796	34	1	global	global	ADJ
taxlaw-2796	34	2	competition	competition	NOUN
taxlaw-2796	34	3	provides	provide	VERB
taxlaw-2796	34	4	strong	strong	ADJ
taxlaw-2796	34	5	incentives	incentive	NOUN
taxlaw-2796	34	6	for	for	SCONJ
taxlaw-2796	34	7	countries	country	NOUN
taxlaw-2796	34	8	to	to	PART
taxlaw-2796	34	9	reduce	reduce	VERB
taxlaw-2796	34	10	tax	tax	NOUN
taxlaw-2796	34	11	rates	rate	NOUN
taxlaw-2796	34	12	,	,	PUNCT
taxlaw-2796	34	13	especially	especially	ADV
taxlaw-2796	34	14	developing	develop	VERB
taxlaw-2796	34	15	countries	country	NOUN
taxlaw-2796	34	16	that	that	PRON
taxlaw-2796	34	17	are	be	AUX
taxlaw-2796	34	18	more	more	ADV
taxlaw-2796	34	19	dependent	dependent	ADJ
taxlaw-2796	34	20	on	on	ADP
taxlaw-2796	34	21	foreign	foreign	ADJ
taxlaw-2796	34	22	capital	capital	NOUN
taxlaw-2796	34	23	inflows	inflow	NOUN
taxlaw-2796	34	24	.	.	PUNCT
taxlaw-2796	35	1	providing	provide	VERB
taxlaw-2796	35	2	separate	separate	ADJ
taxlaw-2796	35	3	tax	tax	NOUN
taxlaw-2796	35	4	rates	rate	NOUN
taxlaw-2796	35	5	for	for	ADP
taxlaw-2796	35	6	labor	labor	NOUN
taxlaw-2796	35	7	and	and	CCONJ
taxlaw-2796	35	8	capital	capital	NOUN
taxlaw-2796	35	9	income	income	NOUN
taxlaw-2796	35	10	allows	allow	VERB
taxlaw-2796	35	11	countries	country	NOUN
taxlaw-2796	35	12	greater	great	ADJ
taxlaw-2796	35	13	flexibility	flexibility	NOUN
taxlaw-2796	35	14	in	in	ADP
taxlaw-2796	35	15	addressing	address	VERB
taxlaw-2796	35	16	tax	tax	NOUN
taxlaw-2796	35	17	competition	competition	NOUN
taxlaw-2796	35	18	and	and	CCONJ
taxlaw-2796	35	19	greater	great	ADJ
taxlaw-2796	35	20	opportunity	opportunity	NOUN
taxlaw-2796	35	21	to	to	PART
taxlaw-2796	35	22	retain	retain	VERB
taxlaw-2796	35	23	progressive	progressive	ADJ
taxlaw-2796	35	24	tax	tax	NOUN
taxlaw-2796	35	25	rates	rate	NOUN
taxlaw-2796	35	26	for	for	ADP
taxlaw-2796	35	27	labor	labor	NOUN
taxlaw-2796	35	28	income	income	NOUN
taxlaw-2796	35	29	.	.	PUNCT
taxlaw-2796	36	1	a	a	DET
taxlaw-2796	36	2	dual	dual	ADJ
taxlaw-2796	36	3	income	income	NOUN
taxlaw-2796	36	4	tax	tax	NOUN
taxlaw-2796	36	5	regime	regime	NOUN
taxlaw-2796	36	6	may	may	AUX
taxlaw-2796	36	7	also	also	ADV
taxlaw-2796	36	8	allow	allow	VERB
taxlaw-2796	36	9	developing	develop	VERB
taxlaw-2796	36	10	countries	country	NOUN
taxlaw-2796	36	11	to	to	PART
taxlaw-2796	36	12	rationalize	rationalize	VERB
taxlaw-2796	36	13	the	the	DET
taxlaw-2796	36	14	taxation	taxation	NOUN
taxlaw-2796	36	15	of	of	ADP
taxlaw-2796	36	16	income	income	NOUN
taxlaw-2796	36	17	from	from	ADP
taxlaw-2796	36	18	active	active	ADJ
taxlaw-2796	36	19	business	business	NOUN
taxlaw-2796	36	20	operations	operation	NOUN
taxlaw-2796	36	21	under	under	ADP
taxlaw-2796	36	22	the	the	DET
taxlaw-2796	36	23	personal	personal	ADJ
taxlaw-2796	36	24	and	and	CCONJ
taxlaw-2796	36	25	corporate	corporate	ADJ
taxlaw-2796	36	26	tax	tax	NOUN
taxlaw-2796	36	27	systems	system	NOUN
taxlaw-2796	36	28	and	and	CCONJ
taxlaw-2796	36	29	the	the	DET
taxlaw-2796	36	30	taxation	taxation	NOUN
taxlaw-2796	36	31	of	of	ADP
taxlaw-2796	36	32	passive	passive	ADJ
taxlaw-2796	36	33	investment	investment	NOUN
taxlaw-2796	36	34	income	income	NOUN
taxlaw-2796	36	35	under	under	ADP
taxlaw-2796	36	36	the	the	DET
taxlaw-2796	36	37	personal	personal	ADJ
taxlaw-2796	36	38	tax	tax	NOUN
taxlaw-2796	36	39	system	system	NOUN
taxlaw-2796	36	40	.	.	PUNCT
taxlaw-2796	37	1	developing	develop	VERB
taxlaw-2796	37	2	countries	country	NOUN
taxlaw-2796	37	3	could	could	AUX
taxlaw-2796	37	4	also	also	ADV
taxlaw-2796	37	5	use	use	VERB
taxlaw-2796	37	6	the	the	DET
taxlaw-2796	37	7	move	move	NOUN
taxlaw-2796	37	8	to	to	ADP
taxlaw-2796	37	9	a	a	DET
taxlaw-2796	37	10	dual	dual	ADJ
taxlaw-2796	37	11	income	income	NOUN
taxlaw-2796	37	12	tax	tax	NOUN
taxlaw-2796	37	13	system	system	NOUN
taxlaw-2796	37	14	as	as	ADP
taxlaw-2796	37	15	an	an	DET
taxlaw-2796	37	16	opportunity	opportunity	NOUN
taxlaw-2796	37	17	to	to	PART
taxlaw-2796	37	18	make	make	VERB
taxlaw-2796	37	19	broader	broad	ADJ
taxlaw-2796	37	20	reforms	reform	NOUN
taxlaw-2796	37	21	in	in	ADP
taxlaw-2796	37	22	their	their	PRON
taxlaw-2796	37	23	personal	personal	ADJ
taxlaw-2796	37	24	,	,	PUNCT
taxlaw-2796	37	25	corporate	corporate	ADJ
taxlaw-2796	37	26	,	,	PUNCT
taxlaw-2796	37	27	and	and	CCONJ
taxlaw-2796	37	28	payroll	payroll	NOUN
taxlaw-2796	37	29	tax	tax	NOUN
taxlaw-2796	37	30	systems	system	NOUN
taxlaw-2796	37	31	.	.	PUNCT
taxlaw-2796	38	1	the	the	DET
taxlaw-2796	38	2	dual	dual	ADJ
taxlaw-2796	38	3	income	income	NOUN
taxlaw-2796	38	4	tax	tax	NOUN
taxlaw-2796	38	5	approach	approach	NOUN
taxlaw-2796	38	6	rejects	reject	VERB
taxlaw-2796	38	7	the	the	DET
taxlaw-2796	38	8	long	long	ADV
taxlaw-2796	38	9	-	-	PUNCT
taxlaw-2796	38	10	held	hold	VERB
taxlaw-2796	38	11	ideal	ideal	NOUN
taxlaw-2796	38	12	of	of	ADP
taxlaw-2796	38	13	a	a	DET
taxlaw-2796	38	14	progressive	progressive	ADJ
taxlaw-2796	38	15	global	global	ADJ
taxlaw-2796	38	16	personal	personal	ADJ
taxlaw-2796	38	17	income	income	NOUN
taxlaw-2796	38	18	tax	tax	NOUN
taxlaw-2796	38	19	(	(	PUNCT
taxlaw-2796	38	20	a	a	DET
taxlaw-2796	38	21	“	"	PUNCT
taxlaw-2796	38	22	comprehensive	comprehensive	ADJ
taxlaw-2796	38	23	income	income	NOUN
taxlaw-2796	38	24	tax”).2	tax”).2	PROPN
taxlaw-2796	38	25	to	to	ADP
taxlaw-2796	38	26	some	some	PRON
taxlaw-2796	38	27	,	,	PUNCT
taxlaw-2796	38	28	this	this	PRON
taxlaw-2796	38	29	may	may	AUX
taxlaw-2796	38	30	seem	seem	VERB
taxlaw-2796	38	31	a	a	DET
taxlaw-2796	38	32	step	step	NOUN
taxlaw-2796	38	33	in	in	ADP
taxlaw-2796	38	34	the	the	DET
taxlaw-2796	38	35	wrong	wrong	ADJ
taxlaw-2796	38	36	direction	direction	NOUN
taxlaw-2796	38	37	.	.	PUNCT
taxlaw-2796	39	1	for	for	ADP
taxlaw-2796	39	2	decades	decade	NOUN
taxlaw-2796	39	3	,	,	PUNCT
taxlaw-2796	39	4	tax	tax	NOUN
taxlaw-2796	39	5	policy	policy	NOUN
taxlaw-2796	39	6	advisors	advisor	NOUN
taxlaw-2796	39	7	in	in	ADP
taxlaw-2796	39	8	both	both	DET
taxlaw-2796	39	9	developed	developed	ADJ
taxlaw-2796	39	10	and	and	CCONJ
taxlaw-2796	39	11	developing	develop	VERB
taxlaw-2796	39	12	countries	country	NOUN
taxlaw-2796	39	13	focused	focus	VERB
taxlaw-2796	39	14	on	on	ADP
taxlaw-2796	39	15	a	a	DET
taxlaw-2796	39	16	comprehensive	comprehensive	ADJ
taxlaw-2796	39	17	income	income	NOUN
taxlaw-2796	39	18	tax	tax	NOUN
taxlaw-2796	39	19	as	as	ADP
taxlaw-2796	39	20	an	an	DET
taxlaw-2796	39	21	essential	essential	ADJ
taxlaw-2796	39	22	keystone	keystone	NOUN
taxlaw-2796	39	23	to	to	ADP
taxlaw-2796	39	24	any	any	DET
taxlaw-2796	39	25	modern	modern	ADJ
taxlaw-2796	39	26	tax	tax	NOUN
taxlaw-2796	39	27	system	system	NOUN
taxlaw-2796	39	28	.	.	PUNCT
taxlaw-2796	40	1	although	although	SCONJ
taxlaw-2796	40	2	there	there	PRON
taxlaw-2796	40	3	have	have	AUX
taxlaw-2796	40	4	always	always	ADV
taxlaw-2796	40	5	been	be	AUX
taxlaw-2796	40	6	those	those	PRON
taxlaw-2796	40	7	who	who	PRON
taxlaw-2796	40	8	questioned	question	VERB
taxlaw-2796	40	9	the	the	DET
taxlaw-2796	40	10	conventional	conventional	ADJ
taxlaw-2796	40	11	wisdom	wisdom	NOUN
taxlaw-2796	40	12	,	,	PUNCT
taxlaw-2796	40	13	the	the	DET
taxlaw-2796	40	14	comprehensive	comprehensive	ADJ
taxlaw-2796	40	15	income	income	NOUN
taxlaw-2796	40	16	tax	tax	NOUN
taxlaw-2796	40	17	was	be	AUX
taxlaw-2796	40	18	long	long	ADV
taxlaw-2796	40	19	accepted	accept	VERB
taxlaw-2796	40	20	as	as	ADP
taxlaw-2796	40	21	the	the	DET
taxlaw-2796	40	22	ideal	ideal	NOUN
taxlaw-2796	40	23	towards	towards	ADP
taxlaw-2796	40	24	which	which	PRON
taxlaw-2796	40	25	all	all	DET
taxlaw-2796	40	26	income	income	NOUN
taxlaw-2796	40	27	tax	tax	NOUN
taxlaw-2796	40	28	systems	system	NOUN
taxlaw-2796	40	29	should	should	AUX
taxlaw-2796	40	30	strive.3	strive.3	VERB
taxlaw-2796	40	31	in	in	ADP
taxlaw-2796	40	32	reality	reality	NOUN
taxlaw-2796	40	33	,	,	PUNCT
taxlaw-2796	40	34	however	however	ADV
taxlaw-2796	40	35	,	,	PUNCT
taxlaw-2796	40	36	the	the	DET
taxlaw-2796	40	37	personal	personal	ADJ
taxlaw-2796	40	38	income	income	NOUN
taxlaw-2796	40	39	tax	tax	NOUN
taxlaw-2796	40	40	system	system	NOUN
taxlaw-2796	40	41	in	in	ADP
taxlaw-2796	40	42	most	most	ADJ
taxlaw-2796	40	43	developing	develop	VERB
taxlaw-2796	40	44	countries	country	NOUN
taxlaw-2796	40	45	(	(	PUNCT
taxlaw-2796	40	46	as	as	ADV
taxlaw-2796	40	47	well	well	ADV
taxlaw-2796	40	48	as	as	ADP
taxlaw-2796	40	49	most	most	ADJ
taxlaw-2796	40	50	developed	develop	VERB
taxlaw-2796	40	51	countries	country	NOUN
taxlaw-2796	40	52	)	)	PUNCT
taxlaw-2796	40	53	has	have	AUX
taxlaw-2796	40	54	never	never	ADV
taxlaw-2796	40	55	been	be	AUX
taxlaw-2796	40	56	1	1	NUM
taxlaw-2796	40	57	.	.	PUNCT
taxlaw-2796	41	1	legal	legal	ADJ
taxlaw-2796	41	2	sociologists	sociologist	NOUN
taxlaw-2796	41	3	sometimes	sometimes	ADV
taxlaw-2796	41	4	argue	argue	VERB
taxlaw-2796	41	5	that	that	SCONJ
taxlaw-2796	41	6	“	"	PUNCT
taxlaw-2796	41	7	legal	legal	ADJ
taxlaw-2796	41	8	transplants	transplant	NOUN
taxlaw-2796	41	9	”	"	PUNCT
taxlaw-2796	41	10	are	be	AUX
taxlaw-2796	41	11	virtually	virtually	ADV
taxlaw-2796	41	12	impossible	impossible	ADJ
taxlaw-2796	41	13	.	.	PUNCT
taxlaw-2796	42	1	pierre	pierre	PROPN
taxlaw-2796	42	2	legrand	legrand	PROPN
taxlaw-2796	42	3	,	,	PUNCT
taxlaw-2796	42	4	what	what	PRON
taxlaw-2796	42	5	“	"	PUNCT
taxlaw-2796	42	6	legal	legal	ADJ
taxlaw-2796	42	7	transplants	transplant	NOUN
taxlaw-2796	42	8	”	"	PUNCT
taxlaw-2796	42	9	?	?	PUNCT
taxlaw-2796	42	10	,	,	PUNCT
taxlaw-2796	42	11	in	in	ADP
taxlaw-2796	42	12	adapting	adapt	VERB
taxlaw-2796	42	13	legal	legal	ADJ
taxlaw-2796	42	14	culture	culture	NOUN
taxlaw-2796	42	15	55	55	NUM
taxlaw-2796	42	16	(	(	PUNCT
taxlaw-2796	42	17	david	david	PROPN
taxlaw-2796	42	18	nelken	nelken	PROPN
taxlaw-2796	42	19	&	&	CCONJ
taxlaw-2796	42	20	johannes	johannes	PROPN
taxlaw-2796	42	21	feest	fe	ADJ
taxlaw-2796	42	22	eds	ed	NOUN
taxlaw-2796	42	23	.	.	PROPN
taxlaw-2796	42	24	,	,	PUNCT
taxlaw-2796	42	25	2001	2001	NUM
taxlaw-2796	42	26	)	)	PUNCT
taxlaw-2796	42	27	.	.	PUNCT
taxlaw-2796	43	1	2	2	X
taxlaw-2796	43	2	.	.	X
taxlaw-2796	43	3	tax	tax	NOUN
taxlaw-2796	43	4	systems	system	NOUN
taxlaw-2796	43	5	are	be	AUX
taxlaw-2796	43	6	considered	consider	VERB
taxlaw-2796	43	7	global	global	ADJ
taxlaw-2796	43	8	if	if	SCONJ
taxlaw-2796	43	9	they	they	PRON
taxlaw-2796	43	10	include	include	VERB
taxlaw-2796	43	11	income	income	NOUN
taxlaw-2796	43	12	from	from	ADP
taxlaw-2796	43	13	all	all	DET
taxlaw-2796	43	14	sources	source	NOUN
taxlaw-2796	43	15	in	in	ADP
taxlaw-2796	43	16	a	a	DET
taxlaw-2796	43	17	common	common	ADJ
taxlaw-2796	43	18	tax	tax	NOUN
taxlaw-2796	43	19	base	base	NOUN
taxlaw-2796	43	20	.	.	PUNCT
taxlaw-2796	44	1	tax	tax	NOUN
taxlaw-2796	44	2	systems	system	NOUN
taxlaw-2796	44	3	are	be	AUX
taxlaw-2796	44	4	progressive	progressive	ADJ
taxlaw-2796	44	5	if	if	SCONJ
taxlaw-2796	44	6	higher	high	ADJ
taxlaw-2796	44	7	marginal	marginal	ADJ
taxlaw-2796	44	8	income	income	NOUN
taxlaw-2796	44	9	tax	tax	NOUN
taxlaw-2796	44	10	rates	rate	NOUN
taxlaw-2796	44	11	apply	apply	VERB
taxlaw-2796	44	12	to	to	ADP
taxlaw-2796	44	13	greater	great	ADJ
taxlaw-2796	44	14	amounts	amount	NOUN
taxlaw-2796	44	15	of	of	ADP
taxlaw-2796	44	16	taxable	taxable	ADJ
taxlaw-2796	44	17	income	income	NOUN
taxlaw-2796	44	18	.	.	PUNCT
taxlaw-2796	45	1	the	the	DET
taxlaw-2796	45	2	general	general	ADJ
taxlaw-2796	45	3	recommendations	recommendation	NOUN
taxlaw-2796	45	4	of	of	ADP
taxlaw-2796	45	5	tax	tax	NOUN
taxlaw-2796	45	6	advisors	advisor	NOUN
taxlaw-2796	45	7	in	in	ADP
taxlaw-2796	45	8	recent	recent	ADJ
taxlaw-2796	45	9	decades	decade	NOUN
taxlaw-2796	45	10	for	for	ADP
taxlaw-2796	45	11	a	a	DET
taxlaw-2796	45	12	“	"	PUNCT
taxlaw-2796	45	13	broad	broad	ADV
taxlaw-2796	45	14	-	-	PUNCT
taxlaw-2796	45	15	based	base	VERB
taxlaw-2796	45	16	,	,	PUNCT
taxlaw-2796	45	17	low	low	ADJ
taxlaw-2796	45	18	rate	rate	NOUN
taxlaw-2796	45	19	”	"	PUNCT
taxlaw-2796	45	20	approach	approach	NOUN
taxlaw-2796	45	21	to	to	ADP
taxlaw-2796	45	22	tax	tax	NOUN
taxlaw-2796	45	23	reform	reform	NOUN
taxlaw-2796	45	24	in	in	ADP
taxlaw-2796	45	25	developing	develop	VERB
taxlaw-2796	45	26	countries	country	NOUN
taxlaw-2796	45	27	do	do	AUX
taxlaw-2796	45	28	not	not	PART
taxlaw-2796	45	29	represent	represent	VERB
taxlaw-2796	45	30	a	a	DET
taxlaw-2796	45	31	shift	shift	NOUN
taxlaw-2796	45	32	away	away	ADV
taxlaw-2796	45	33	from	from	ADP
taxlaw-2796	45	34	the	the	DET
taxlaw-2796	45	35	comprehensive	comprehensive	ADJ
taxlaw-2796	45	36	income	income	NOUN
taxlaw-2796	45	37	tax	tax	NOUN
taxlaw-2796	45	38	approach	approach	NOUN
taxlaw-2796	45	39	.	.	PUNCT
taxlaw-2796	46	1	richard	richard	PROPN
taxlaw-2796	46	2	m.	m.	PROPN
taxlaw-2796	46	3	bird	bird	PROPN
taxlaw-2796	46	4	,	,	PUNCT
taxlaw-2796	46	5	the	the	DET
taxlaw-2796	46	6	bblr	bblr	ADJ
taxlaw-2796	46	7	approach	approach	NOUN
taxlaw-2796	46	8	to	to	ADP
taxlaw-2796	46	9	tax	tax	NOUN
taxlaw-2796	46	10	reform	reform	NOUN
taxlaw-2796	46	11	in	in	ADP
taxlaw-2796	46	12	emerging	emerge	VERB
taxlaw-2796	46	13	countries	country	NOUN
taxlaw-2796	46	14	,	,	PUNCT
taxlaw-2796	46	15	in	in	ADP
taxlaw-2796	46	16	public	public	ADJ
taxlaw-2796	46	17	economics	economic	NOUN
taxlaw-2796	46	18	:	:	PUNCT
taxlaw-2796	46	19	theory	theory	NOUN
taxlaw-2796	46	20	and	and	CCONJ
taxlaw-2796	46	21	policy	policy	NOUN
taxlaw-2796	46	22	(	(	PUNCT
taxlaw-2796	46	23	m.	m.	NOUN
taxlaw-2796	46	24	govinda	govinda	PROPN
taxlaw-2796	46	25	rao	rao	PROPN
taxlaw-2796	46	26	&	&	CCONJ
taxlaw-2796	46	27	mihir	mihir	PROPN
taxlaw-2796	46	28	rakshit	rakshit	PROPN
taxlaw-2796	46	29	eds	eds	PROPN
taxlaw-2796	46	30	.	.	PROPN
taxlaw-2796	46	31	,	,	PUNCT
taxlaw-2796	46	32	forthcoming	forthcoming	ADJ
taxlaw-2796	46	33	2010	2010	NUM
taxlaw-2796	46	34	)	)	PUNCT
taxlaw-2796	46	35	.	.	PUNCT
taxlaw-2796	47	1	3	3	X
taxlaw-2796	47	2	.	.	X
taxlaw-2796	47	3	distinguished	distinguished	ADJ
taxlaw-2796	47	4	academics	academic	NOUN
taxlaw-2796	47	5	such	such	ADJ
taxlaw-2796	47	6	as	as	ADP
taxlaw-2796	47	7	stanley	stanley	PROPN
taxlaw-2796	47	8	surrey	surrey	PROPN
taxlaw-2796	47	9	and	and	CCONJ
taxlaw-2796	47	10	richard	richard	PROPN
taxlaw-2796	47	11	musgrave	musgrave	PROPN
taxlaw-2796	47	12	spread	spread	VERB
taxlaw-2796	47	13	the	the	DET
taxlaw-2796	47	14	word	word	NOUN
taxlaw-2796	47	15	to	to	ADP
taxlaw-2796	47	16	developing	develop	VERB
taxlaw-2796	47	17	countries	country	NOUN
taxlaw-2796	47	18	to	to	PART
taxlaw-2796	47	19	help	help	VERB
taxlaw-2796	47	20	modernize	modernize	VERB
taxlaw-2796	47	21	and	and	CCONJ
taxlaw-2796	47	22	improve	improve	VERB
taxlaw-2796	47	23	the	the	DET
taxlaw-2796	47	24	design	design	NOUN
taxlaw-2796	47	25	and	and	CCONJ
taxlaw-2796	47	26	implementation	implementation	NOUN
taxlaw-2796	47	27	of	of	ADP
taxlaw-2796	47	28	tax	tax	NOUN
taxlaw-2796	47	29	systems	system	NOUN
taxlaw-2796	47	30	.	.	PUNCT
taxlaw-2796	48	1	see	see	VERB
taxlaw-2796	48	2	,	,	PUNCT
taxlaw-2796	48	3	e.g.	e.g.	ADV
taxlaw-2796	48	4	,	,	PUNCT
taxlaw-2796	48	5	stanley	stanley	PROPN
taxlaw-2796	48	6	s.	s.	PROPN
taxlaw-2796	48	7	surrey	surrey	PROPN
taxlaw-2796	48	8	&	&	CCONJ
taxlaw-2796	48	9	oliver	oliver	PROPN
taxlaw-2796	48	10	oldman	oldman	PROPN
taxlaw-2796	48	11	,	,	PUNCT
taxlaw-2796	48	12	report	report	NOUN
taxlaw-2796	48	13	of	of	ADP
taxlaw-2796	48	14	preliminary	preliminary	ADJ
taxlaw-2796	48	15	survey	survey	NOUN
taxlaw-2796	48	16	of	of	ADP
taxlaw-2796	48	17	the	the	DET
taxlaw-2796	48	18	tax	tax	NOUN
taxlaw-2796	48	19	system	system	NOUN
taxlaw-2796	48	20	of	of	ADP
taxlaw-2796	48	21	argentina	argentina	PROPN
taxlaw-2796	48	22	,	,	PUNCT
taxlaw-2796	48	23	16	16	NUM
taxlaw-2796	48	24	public	public	ADJ
taxlaw-2796	48	25	finance	finance	NOUN
taxlaw-2796	48	26	155	155	NUM
taxlaw-2796	48	27	(	(	PUNCT
taxlaw-2796	48	28	1961	1961	NUM
taxlaw-2796	48	29	)	)	PUNCT
taxlaw-2796	48	30	;	;	PUNCT
taxlaw-2796	48	31	richard	richard	PROPN
taxlaw-2796	48	32	a.	a.	PROPN
taxlaw-2796	48	33	musgrave	musgrave	PROPN
taxlaw-2796	48	34	&	&	CCONJ
taxlaw-2796	48	35	malcolm	malcolm	PROPN
taxlaw-2796	48	36	gillis	gillis	PROPN
taxlaw-2796	48	37	,	,	PUNCT
taxlaw-2796	48	38	fiscal	fiscal	ADJ
taxlaw-2796	48	39	reform	reform	NOUN
taxlaw-2796	48	40	for	for	ADP
taxlaw-2796	48	41	colombia	colombia	PROPN
taxlaw-2796	48	42	:	:	PUNCT
taxlaw-2796	48	43	final	final	ADJ
taxlaw-2796	48	44	report	report	NOUN
taxlaw-2796	48	45	and	and	CCONJ
taxlaw-2796	48	46	staff	staff	NOUN
taxlaw-2796	48	47	papers	paper	NOUN
taxlaw-2796	48	48	of	of	ADP
taxlaw-2796	48	49	the	the	DET
taxlaw-2796	48	50	colombian	colombian	ADJ
taxlaw-2796	48	51	commission	commission	NOUN
taxlaw-2796	48	52	on	on	ADP
taxlaw-2796	48	53	tax	tax	NOUN
taxlaw-2796	48	54	reform	reform	NOUN
taxlaw-2796	48	55	(	(	PUNCT
taxlaw-2796	48	56	1971	1971	NUM
taxlaw-2796	48	57	)	)	PUNCT
taxlaw-2796	48	58	;	;	PUNCT
taxlaw-2796	48	59	richard	richard	PROPN
taxlaw-2796	48	60	a.	a.	PROPN
taxlaw-2796	48	61	musgrave	musgrave	PROPN
taxlaw-2796	48	62	,	,	PUNCT
taxlaw-2796	48	63	fiscal	fiscal	ADJ
taxlaw-2796	48	64	reform	reform	NOUN
taxlaw-2796	48	65	in	in	ADP
taxlaw-2796	48	66	bolivia	bolivia	PROPN
taxlaw-2796	48	67	:	:	PUNCT
taxlaw-2796	48	68	final	final	ADJ
taxlaw-2796	48	69	report	report	NOUN
taxlaw-2796	48	70	of	of	ADP
taxlaw-2796	48	71	the	the	DET
taxlaw-2796	48	72	bolivian	bolivian	ADJ
taxlaw-2796	48	73	mission	mission	NOUN
taxlaw-2796	48	74	on	on	ADP
taxlaw-2796	48	75	tax	tax	NOUN
taxlaw-2796	48	76	reform	reform	NOUN
taxlaw-2796	48	77	(	(	PUNCT
taxlaw-2796	48	78	1981	1981	NUM
taxlaw-2796	48	79	)	)	PUNCT
taxlaw-2796	48	80	.	.	PUNCT
taxlaw-2796	49	1	2010	2010	NUM
taxlaw-2796	49	2	]	]	PUNCT
taxlaw-2796	49	3	dual	dual	ADJ
taxlaw-2796	49	4	i$come	i$come	PRON
taxlaw-2796	49	5	taxatio$	taxatio$	NUM
taxlaw-2796	49	6	177	177	NUM
taxlaw-2796	49	7	global	global	ADJ
taxlaw-2796	49	8	or	or	CCONJ
taxlaw-2796	49	9	very	very	ADV
taxlaw-2796	49	10	progressive.4	progressive.4	PROPN
taxlaw-2796	49	11	the	the	DET
taxlaw-2796	49	12	so	so	ADV
taxlaw-2796	49	13	-	-	PUNCT
taxlaw-2796	49	14	called	call	VERB
taxlaw-2796	49	15	comprehensive	comprehensive	ADJ
taxlaw-2796	49	16	income	income	NOUN
taxlaw-2796	49	17	tax	tax	NOUN
taxlaw-2796	49	18	system	system	NOUN
taxlaw-2796	49	19	is	be	AUX
taxlaw-2796	49	20	often	often	ADV
taxlaw-2796	49	21	a	a	DET
taxlaw-2796	49	22	set	set	NOUN
taxlaw-2796	49	23	of	of	ADP
taxlaw-2796	49	24	incomplete	incomplete	ADJ
taxlaw-2796	49	25	and	and	CCONJ
taxlaw-2796	49	26	sometimes	sometimes	ADV
taxlaw-2796	49	27	inconsistent	inconsistent	ADJ
taxlaw-2796	49	28	rules	rule	NOUN
taxlaw-2796	49	29	applicable	applicable	ADJ
taxlaw-2796	49	30	to	to	ADP
taxlaw-2796	49	31	different	different	ADJ
taxlaw-2796	49	32	types	type	NOUN
taxlaw-2796	49	33	of	of	ADP
taxlaw-2796	49	34	income	income	NOUN
taxlaw-2796	49	35	.	.	PUNCT
taxlaw-2796	50	1	developing	develop	VERB
taxlaw-2796	50	2	countries	country	NOUN
taxlaw-2796	50	3	face	face	VERB
taxlaw-2796	50	4	serious	serious	ADJ
taxlaw-2796	50	5	challenges	challenge	NOUN
taxlaw-2796	50	6	in	in	ADP
taxlaw-2796	50	7	improving	improve	VERB
taxlaw-2796	50	8	the	the	DET
taxlaw-2796	50	9	taxation	taxation	NOUN
taxlaw-2796	50	10	of	of	ADP
taxlaw-2796	50	11	income	income	NOUN
taxlaw-2796	50	12	,	,	PUNCT
taxlaw-2796	50	13	whether	whether	SCONJ
taxlaw-2796	50	14	from	from	ADP
taxlaw-2796	50	15	labor	labor	NOUN
taxlaw-2796	50	16	,	,	PUNCT
taxlaw-2796	50	17	capital	capital	NOUN
taxlaw-2796	50	18	,	,	PUNCT
taxlaw-2796	50	19	or	or	CCONJ
taxlaw-2796	50	20	a	a	DET
taxlaw-2796	50	21	combination	combination	NOUN
taxlaw-2796	50	22	of	of	ADP
taxlaw-2796	50	23	labor	labor	NOUN
taxlaw-2796	50	24	and	and	CCONJ
taxlaw-2796	50	25	capital.5	capital.5	NOUN
taxlaw-2796	50	26	the	the	DET
taxlaw-2796	50	27	result	result	NOUN
taxlaw-2796	50	28	is	be	AUX
taxlaw-2796	50	29	that	that	SCONJ
taxlaw-2796	50	30	personal	personal	ADJ
taxlaw-2796	50	31	income	income	NOUN
taxlaw-2796	50	32	taxes	taxis	NOUN
taxlaw-2796	50	33	play	play	VERB
taxlaw-2796	50	34	a	a	DET
taxlaw-2796	50	35	very	very	ADV
taxlaw-2796	50	36	limited	limited	ADJ
taxlaw-2796	50	37	role	role	NOUN
taxlaw-2796	50	38	in	in	ADP
taxlaw-2796	50	39	developing	develop	VERB
taxlaw-2796	50	40	countries.6	countries.6	PROPN
taxlaw-2796	50	41	many	many	ADJ
taxlaw-2796	50	42	developing	develop	VERB
taxlaw-2796	50	43	countries	country	NOUN
taxlaw-2796	50	44	subject	subject	ADJ
taxlaw-2796	50	45	income	income	NOUN
taxlaw-2796	50	46	from	from	ADP
taxlaw-2796	50	47	capital	capital	NOUN
taxlaw-2796	50	48	to	to	ADP
taxlaw-2796	50	49	relatively	relatively	ADV
taxlaw-2796	50	50	light	light	ADJ
taxlaw-2796	50	51	effective	effective	ADJ
taxlaw-2796	50	52	tax	tax	NOUN
taxlaw-2796	50	53	burdens	burden	NOUN
taxlaw-2796	50	54	under	under	ADP
taxlaw-2796	50	55	the	the	DET
taxlaw-2796	50	56	personal	personal	ADJ
taxlaw-2796	50	57	income	income	NOUN
taxlaw-2796	50	58	tax	tax	NOUN
taxlaw-2796	50	59	system	system	NOUN
taxlaw-2796	50	60	through	through	ADP
taxlaw-2796	50	61	policy	policy	NOUN
taxlaw-2796	50	62	design	design	NOUN
taxlaw-2796	50	63	,	,	PUNCT
taxlaw-2796	50	64	poor	poor	ADJ
taxlaw-2796	50	65	tax	tax	NOUN
taxlaw-2796	50	66	administration	administration	NOUN
taxlaw-2796	50	67	,	,	PUNCT
taxlaw-2796	50	68	or	or	CCONJ
taxlaw-2796	50	69	both	both	PRON
taxlaw-2796	50	70	.	.	PUNCT
taxlaw-2796	51	1	however	however	ADV
taxlaw-2796	51	2	,	,	PUNCT
taxlaw-2796	51	3	the	the	DET
taxlaw-2796	51	4	way	way	NOUN
taxlaw-2796	51	5	in	in	ADP
taxlaw-2796	51	6	which	which	PRON
taxlaw-2796	51	7	countries	country	NOUN
taxlaw-2796	51	8	achieve	achieve	VERB
taxlaw-2796	51	9	this	this	DET
taxlaw-2796	51	10	low	low	ADJ
taxlaw-2796	51	11	tax	tax	NOUN
taxlaw-2796	51	12	burden	burden	NOUN
taxlaw-2796	51	13	is	be	AUX
taxlaw-2796	51	14	often	often	ADV
taxlaw-2796	51	15	so	so	ADV
taxlaw-2796	51	16	cumbersome	cumbersome	ADJ
taxlaw-2796	51	17	and	and	CCONJ
taxlaw-2796	51	18	inefficient	inefficient	ADJ
taxlaw-2796	51	19	that	that	SCONJ
taxlaw-2796	51	20	countries	country	NOUN
taxlaw-2796	51	21	reap	reap	VERB
taxlaw-2796	51	22	both	both	CCONJ
taxlaw-2796	51	23	the	the	DET
taxlaw-2796	51	24	costs	cost	NOUN
taxlaw-2796	51	25	of	of	ADP
taxlaw-2796	51	26	taxing	tax	VERB
taxlaw-2796	51	27	capital	capital	NOUN
taxlaw-2796	51	28	(	(	PUNCT
taxlaw-2796	51	29	economic	economic	ADJ
taxlaw-2796	51	30	distortions	distortion	NOUN
taxlaw-2796	51	31	,	,	PUNCT
taxlaw-2796	51	32	compliance	compliance	NOUN
taxlaw-2796	51	33	,	,	PUNCT
taxlaw-2796	51	34	and	and	CCONJ
taxlaw-2796	51	35	enforcement	enforcement	NOUN
taxlaw-2796	51	36	costs	cost	NOUN
taxlaw-2796	51	37	)	)	PUNCT
taxlaw-2796	51	38	and	and	CCONJ
taxlaw-2796	51	39	the	the	DET
taxlaw-2796	51	40	costs	cost	NOUN
taxlaw-2796	51	41	of	of	ADP
taxlaw-2796	51	42	failing	fail	VERB
taxlaw-2796	51	43	to	to	PART
taxlaw-2796	51	44	do	do	VERB
taxlaw-2796	51	45	so	so	ADV
taxlaw-2796	51	46	(	(	PUNCT
taxlaw-2796	51	47	inequity	inequity	NOUN
taxlaw-2796	51	48	,	,	PUNCT
taxlaw-2796	51	49	as	as	ADV
taxlaw-2796	51	50	well	well	ADV
taxlaw-2796	51	51	as	as	ADP
taxlaw-2796	51	52	administrative	administrative	ADJ
taxlaw-2796	51	53	problems	problem	NOUN
taxlaw-2796	51	54	from	from	ADP
taxlaw-2796	51	55	tax	tax	NOUN
taxlaw-2796	51	56	arbitrage	arbitrage	NOUN
taxlaw-2796	51	57	)	)	PUNCT
taxlaw-2796	51	58	.	.	PUNCT
taxlaw-2796	52	1	developing	develop	VERB
taxlaw-2796	52	2	countries	country	NOUN
taxlaw-2796	52	3	also	also	ADV
taxlaw-2796	52	4	face	face	VERB
taxlaw-2796	52	5	serious	serious	ADJ
taxlaw-2796	52	6	challenges	challenge	NOUN
taxlaw-2796	52	7	in	in	ADP
taxlaw-2796	52	8	implementing	implement	VERB
taxlaw-2796	52	9	corporate	corporate	ADJ
taxlaw-2796	52	10	income	income	NOUN
taxlaw-2796	52	11	tax	tax	NOUN
taxlaw-2796	52	12	systems	system	NOUN
taxlaw-2796	52	13	.	.	PUNCT
taxlaw-2796	53	1	low	low	ADJ
taxlaw-2796	53	2	-	-	PUNCT
taxlaw-2796	53	3	income	income	NOUN
taxlaw-2796	53	4	developing	develop	VERB
taxlaw-2796	53	5	countries	country	NOUN
taxlaw-2796	53	6	are	be	AUX
taxlaw-2796	53	7	more	more	ADV
taxlaw-2796	53	8	likely	likely	ADJ
taxlaw-2796	53	9	than	than	ADP
taxlaw-2796	53	10	high	high	ADJ
taxlaw-2796	53	11	-	-	PUNCT
taxlaw-2796	53	12	income	income	NOUN
taxlaw-2796	53	13	developing	develop	VERB
taxlaw-2796	53	14	countries	country	NOUN
taxlaw-2796	53	15	or	or	CCONJ
taxlaw-2796	53	16	developed	develop	VERB
taxlaw-2796	53	17	countries	country	NOUN
taxlaw-2796	53	18	to	to	PART
taxlaw-2796	53	19	adopt	adopt	VERB
taxlaw-2796	53	20	tax	tax	NOUN
taxlaw-2796	53	21	incentives	incentive	NOUN
taxlaw-2796	53	22	that	that	PRON
taxlaw-2796	53	23	reduce	reduce	VERB
taxlaw-2796	53	24	the	the	DET
taxlaw-2796	53	25	corporate	corporate	ADJ
taxlaw-2796	53	26	tax	tax	NOUN
taxlaw-2796	53	27	base.7	base.7	NOUN
taxlaw-2796	53	28	tax	tax	NOUN
taxlaw-2796	53	29	holidays	holiday	NOUN
taxlaw-2796	53	30	,	,	PUNCT
taxlaw-2796	53	31	taxfree	taxfree	NOUN
taxlaw-2796	53	32	zones	zone	NOUN
taxlaw-2796	53	33	,	,	PUNCT
taxlaw-2796	53	34	and	and	CCONJ
taxlaw-2796	53	35	other	other	ADJ
taxlaw-2796	53	36	tax	tax	NOUN
taxlaw-2796	53	37	incentives	incentive	NOUN
taxlaw-2796	53	38	erode	erode	VERB
taxlaw-2796	53	39	the	the	DET
taxlaw-2796	53	40	potential	potential	ADJ
taxlaw-2796	53	41	corporate	corporate	ADJ
taxlaw-2796	53	42	income	income	NOUN
taxlaw-2796	53	43	tax	tax	NOUN
taxlaw-2796	53	44	base	base	NOUN
taxlaw-2796	53	45	and	and	CCONJ
taxlaw-2796	53	46	may	may	AUX
taxlaw-2796	53	47	,	,	PUNCT
taxlaw-2796	53	48	sometimes	sometimes	ADV
taxlaw-2796	53	49	deliberately	deliberately	ADV
taxlaw-2796	53	50	,	,	PUNCT
taxlaw-2796	53	51	create	create	VERB
taxlaw-2796	53	52	advantages	advantage	NOUN
taxlaw-2796	53	53	for	for	ADP
taxlaw-2796	53	54	foreign	foreign	ADJ
taxlaw-2796	53	55	over	over	ADP
taxlaw-2796	53	56	domestic	domestic	ADJ
taxlaw-2796	53	57	firms	firm	NOUN
taxlaw-2796	53	58	.	.	PUNCT
taxlaw-2796	54	1	while	while	SCONJ
taxlaw-2796	54	2	all	all	DET
taxlaw-2796	54	3	countries	country	NOUN
taxlaw-2796	54	4	face	face	VERB
taxlaw-2796	54	5	difficulties	difficulty	NOUN
taxlaw-2796	54	6	in	in	ADP
taxlaw-2796	54	7	taxing	tax	VERB
taxlaw-2796	54	8	the	the	DET
taxlaw-2796	54	9	agricultural	agricultural	ADJ
taxlaw-2796	54	10	sector	sector	NOUN
taxlaw-2796	54	11	and	and	CCONJ
taxlaw-2796	54	12	small	small	ADJ
taxlaw-2796	54	13	businesses	business	NOUN
taxlaw-2796	54	14	,	,	PUNCT
taxlaw-2796	54	15	developing	develop	VERB
taxlaw-2796	54	16	countries	country	NOUN
taxlaw-2796	54	17	face	face	VERB
taxlaw-2796	54	18	greater	great	ADJ
taxlaw-2796	54	19	challenges	challenge	NOUN
taxlaw-2796	54	20	both	both	CCONJ
taxlaw-2796	54	21	because	because	SCONJ
taxlaw-2796	54	22	of	of	ADP
taxlaw-2796	54	23	the	the	DET
taxlaw-2796	54	24	lack	lack	NOUN
taxlaw-2796	54	25	of	of	ADP
taxlaw-2796	54	26	administrative	administrative	ADJ
taxlaw-2796	54	27	capacity	capacity	NOUN
taxlaw-2796	54	28	to	to	PART
taxlaw-2796	54	29	tax	tax	VERB
taxlaw-2796	54	30	these	these	DET
taxlaw-2796	54	31	sectors	sector	NOUN
taxlaw-2796	54	32	effectively	effectively	ADV
taxlaw-2796	54	33	and	and	CCONJ
taxlaw-2796	54	34	because	because	SCONJ
taxlaw-2796	54	35	the	the	DET
taxlaw-2796	54	36	costs	cost	NOUN
taxlaw-2796	54	37	of	of	ADP
taxlaw-2796	54	38	taxes	taxis	NOUN
taxlaw-2796	54	39	and	and	CCONJ
taxlaw-2796	54	40	other	other	ADJ
taxlaw-2796	54	41	forms	form	NOUN
taxlaw-2796	54	42	of	of	ADP
taxlaw-2796	54	43	government	government	NOUN
taxlaw-2796	54	44	regulation	regulation	NOUN
taxlaw-2796	54	45	may	may	AUX
taxlaw-2796	54	46	outweigh	outweigh	VERB
taxlaw-2796	54	47	the	the	DET
taxlaw-2796	54	48	benefits	benefit	NOUN
taxlaw-2796	54	49	from	from	ADP
taxlaw-2796	54	50	operating	operate	VERB
taxlaw-2796	54	51	in	in	ADP
taxlaw-2796	54	52	a	a	DET
taxlaw-2796	54	53	formal	formal	ADJ
taxlaw-2796	54	54	economy	economy	NOUN
taxlaw-2796	54	55	.	.	PUNCT
taxlaw-2796	55	1	this	this	PRON
taxlaw-2796	55	2	encourages	encourage	VERB
taxlaw-2796	55	3	businesses	business	NOUN
taxlaw-2796	55	4	to	to	PART
taxlaw-2796	55	5	stay	stay	VERB
taxlaw-2796	55	6	in	in	ADP
taxlaw-2796	55	7	the	the	DET
taxlaw-2796	55	8	informal	informal	ADJ
taxlaw-2796	55	9	sector	sector	NOUN
taxlaw-2796	55	10	and	and	CCONJ
taxlaw-2796	55	11	discourages	discourage	VERB
taxlaw-2796	55	12	modernization	modernization	NOUN
taxlaw-2796	55	13	and	and	CCONJ
taxlaw-2796	55	14	growth.8	growth.8	PROPN
taxlaw-2796	55	15	one	one	NUM
taxlaw-2796	55	16	way	way	NOUN
taxlaw-2796	55	17	to	to	PART
taxlaw-2796	55	18	improve	improve	VERB
taxlaw-2796	55	19	tax	tax	NOUN
taxlaw-2796	55	20	regimes	regime	NOUN
taxlaw-2796	55	21	in	in	ADP
taxlaw-2796	55	22	developing	develop	VERB
taxlaw-2796	55	23	countries	country	NOUN
taxlaw-2796	55	24	is	be	AUX
taxlaw-2796	55	25	to	to	ADP
taxlaw-2796	55	26	4	4	NUM
taxlaw-2796	55	27	.	.	PUNCT
taxlaw-2796	56	1	in	in	ADP
taxlaw-2796	56	2	all	all	DET
taxlaw-2796	56	3	countries	country	NOUN
taxlaw-2796	56	4	,	,	PUNCT
taxlaw-2796	56	5	a	a	DET
taxlaw-2796	56	6	large	large	ADJ
taxlaw-2796	56	7	portion	portion	NOUN
taxlaw-2796	56	8	of	of	ADP
taxlaw-2796	56	9	private	private	ADJ
taxlaw-2796	56	10	savings	saving	NOUN
taxlaw-2796	56	11	is	be	AUX
taxlaw-2796	56	12	tax	tax	NOUN
taxlaw-2796	56	13	-	-	PUNCT
taxlaw-2796	56	14	favored	favor	VERB
taxlaw-2796	56	15	.	.	PUNCT
taxlaw-2796	57	1	low	low	ADJ
taxlaw-2796	57	2	or	or	CCONJ
taxlaw-2796	57	3	no	no	DET
taxlaw-2796	57	4	taxes	taxis	NOUN
taxlaw-2796	57	5	apply	apply	VERB
taxlaw-2796	57	6	to	to	ADP
taxlaw-2796	57	7	savings	saving	NOUN
taxlaw-2796	57	8	in	in	ADP
taxlaw-2796	57	9	owner	owner	NOUN
taxlaw-2796	57	10	-	-	PUNCT
taxlaw-2796	57	11	occupied	occupy	VERB
taxlaw-2796	57	12	housing	housing	NOUN
taxlaw-2796	57	13	,	,	PUNCT
taxlaw-2796	57	14	pension	pension	NOUN
taxlaw-2796	57	15	and	and	CCONJ
taxlaw-2796	57	16	other	other	ADJ
taxlaw-2796	57	17	retirement	retirement	NOUN
taxlaw-2796	57	18	savings	saving	NOUN
taxlaw-2796	57	19	.	.	PUNCT
taxlaw-2796	58	1	see	see	VERB
taxlaw-2796	58	2	,	,	PUNCT
taxlaw-2796	58	3	e.g.	e.g.	ADV
taxlaw-2796	58	4	,	,	PUNCT
taxlaw-2796	58	5	edward	edward	PROPN
taxlaw-2796	58	6	j.	j.	PROPN
taxlaw-2796	58	7	mccaffery	mccaffery	PROPN
taxlaw-2796	58	8	,	,	PUNCT
taxlaw-2796	58	9	tax	tax	NOUN
taxlaw-2796	58	10	policy	policy	NOUN
taxlaw-2796	58	11	under	under	ADP
taxlaw-2796	58	12	a	a	DET
taxlaw-2796	58	13	hybrid	hybrid	ADJ
taxlaw-2796	58	14	income	income	NOUN
taxlaw-2796	58	15	-	-	PUNCT
taxlaw-2796	58	16	consumption	consumption	NOUN
taxlaw-2796	58	17	tax	tax	NOUN
taxlaw-2796	58	18	,	,	PUNCT
taxlaw-2796	58	19	70	70	NUM
taxlaw-2796	58	20	tex	tex	PROPN
taxlaw-2796	58	21	.	.	PROPN
taxlaw-2796	58	22	l.	l.	PROPN
taxlaw-2796	58	23	rev	rev	PROPN
taxlaw-2796	58	24	.	.	PROPN
taxlaw-2796	58	25	1145	1145	NUM
taxlaw-2796	58	26	(	(	PUNCT
taxlaw-2796	58	27	1992	1992	NUM
taxlaw-2796	58	28	)	)	PUNCT
taxlaw-2796	58	29	.	.	PUNCT
taxlaw-2796	59	1	weak	weak	ADJ
taxlaw-2796	59	2	tax	tax	NOUN
taxlaw-2796	59	3	administration	administration	NOUN
taxlaw-2796	59	4	in	in	ADP
taxlaw-2796	59	5	developing	develop	VERB
taxlaw-2796	59	6	countries	country	NOUN
taxlaw-2796	59	7	accentuates	accentuate	VERB
taxlaw-2796	59	8	both	both	CCONJ
taxlaw-2796	59	9	the	the	DET
taxlaw-2796	59	10	equity	equity	NOUN
taxlaw-2796	59	11	and	and	CCONJ
taxlaw-2796	59	12	efficiency	efficiency	NOUN
taxlaw-2796	59	13	problems	problem	NOUN
taxlaw-2796	59	14	that	that	PRON
taxlaw-2796	59	15	arise	arise	VERB
taxlaw-2796	59	16	from	from	ADP
taxlaw-2796	59	17	such	such	ADJ
taxlaw-2796	59	18	differential	differential	ADJ
taxlaw-2796	59	19	treatment	treatment	NOUN
taxlaw-2796	59	20	.	.	PUNCT
taxlaw-2796	60	1	richard	richard	PROPN
taxlaw-2796	60	2	m.	m.	PROPN
taxlaw-2796	60	3	bird	bird	PROPN
taxlaw-2796	60	4	&	&	CCONJ
taxlaw-2796	60	5	eric	eric	PROPN
taxlaw-2796	60	6	m.	m.	PROPN
taxlaw-2796	60	7	zolt	zolt	PROPN
taxlaw-2796	60	8	,	,	PUNCT
taxlaw-2796	60	9	tax	tax	NOUN
taxlaw-2796	60	10	policy	policy	NOUN
taxlaw-2796	60	11	in	in	ADP
taxlaw-2796	60	12	emerging	emerge	VERB
taxlaw-2796	60	13	countries	country	NOUN
taxlaw-2796	60	14	,	,	PUNCT
taxlaw-2796	60	15	26	26	NUM
taxlaw-2796	60	16	env’t	env’t	NOUN
taxlaw-2796	60	17	&	&	CCONJ
taxlaw-2796	60	18	plan	plan	PROPN
taxlaw-2796	60	19	c	c	NOUN
taxlaw-2796	60	20	:	:	PUNCT
taxlaw-2796	60	21	gov’t	gov’t	NOUN
taxlaw-2796	60	22	&	&	CCONJ
taxlaw-2796	60	23	pol’y	pol’y	NOUN
taxlaw-2796	60	24	73	73	NUM
taxlaw-2796	60	25	(	(	PUNCT
taxlaw-2796	60	26	2008	2008	NUM
taxlaw-2796	60	27	)	)	PUNCT
taxlaw-2796	60	28	.	.	PUNCT
taxlaw-2796	61	1	5	5	X
taxlaw-2796	61	2	.	.	X
taxlaw-2796	61	3	vito	vito	PROPN
taxlaw-2796	61	4	tanzi	tanzi	PROPN
taxlaw-2796	61	5	&	&	CCONJ
taxlaw-2796	61	6	howell	howell	PROPN
taxlaw-2796	61	7	h.	h.	PROPN
taxlaw-2796	61	8	zee	zee	PROPN
taxlaw-2796	61	9	,	,	PUNCT
taxlaw-2796	61	10	tax	tax	NOUN
taxlaw-2796	61	11	policy	policy	NOUN
taxlaw-2796	61	12	for	for	ADP
taxlaw-2796	61	13	emerging	emerge	VERB
taxlaw-2796	61	14	markets	market	NOUN
taxlaw-2796	61	15	:	:	PUNCT
taxlaw-2796	61	16	developing	develop	VERB
taxlaw-2796	61	17	countries	country	NOUN
taxlaw-2796	61	18	(	(	PUNCT
taxlaw-2796	61	19	int’l	int’l	NUM
taxlaw-2796	61	20	monetary	monetary	ADJ
taxlaw-2796	61	21	fund	fund	NOUN
taxlaw-2796	61	22	,	,	PUNCT
taxlaw-2796	61	23	working	working	NOUN
taxlaw-2796	61	24	paper	paper	NOUN
taxlaw-2796	61	25	no	no	INTJ
taxlaw-2796	61	26	.	.	PUNCT
taxlaw-2796	62	1	00/35	00/35	NUM
taxlaw-2796	62	2	,	,	PUNCT
taxlaw-2796	62	3	2000	2000	NUM
taxlaw-2796	62	4	)	)	PUNCT
taxlaw-2796	62	5	.	.	PUNCT
taxlaw-2796	63	1	6	6	X
taxlaw-2796	63	2	.	.	X
taxlaw-2796	63	3	richard	richard	PROPN
taxlaw-2796	63	4	m.	m.	PROPN
taxlaw-2796	63	5	bird	bird	PROPN
taxlaw-2796	63	6	&	&	CCONJ
taxlaw-2796	63	7	eric	eric	PROPN
taxlaw-2796	63	8	m.	m.	PROPN
taxlaw-2796	63	9	zolt	zolt	PROPN
taxlaw-2796	63	10	,	,	PUNCT
taxlaw-2796	63	11	redistribution	redistribution	NOUN
taxlaw-2796	63	12	via	via	ADP
taxlaw-2796	63	13	taxation	taxation	NOUN
taxlaw-2796	63	14	:	:	PUNCT
taxlaw-2796	63	15	the	the	DET
taxlaw-2796	63	16	limited	limited	ADJ
taxlaw-2796	63	17	role	role	NOUN
taxlaw-2796	63	18	of	of	ADP
taxlaw-2796	63	19	the	the	DET
taxlaw-2796	63	20	personal	personal	ADJ
taxlaw-2796	63	21	income	income	NOUN
taxlaw-2796	63	22	tax	tax	NOUN
taxlaw-2796	63	23	in	in	ADP
taxlaw-2796	63	24	developing	develop	VERB
taxlaw-2796	63	25	countries	country	NOUN
taxlaw-2796	63	26	,	,	PUNCT
taxlaw-2796	63	27	52	52	NUM
taxlaw-2796	63	28	ucla	ucla	NOUN
taxlaw-2796	63	29	l.	l.	PROPN
taxlaw-2796	63	30	rev	rev	PROPN
taxlaw-2796	63	31	.	.	PROPN
taxlaw-2796	63	32	1627	1627	NUM
taxlaw-2796	63	33	(	(	PUNCT
taxlaw-2796	63	34	2005	2005	NUM
taxlaw-2796	63	35	)	)	PUNCT
taxlaw-2796	63	36	.	.	PUNCT
taxlaw-2796	64	1	7	7	X
taxlaw-2796	64	2	.	.	X
taxlaw-2796	64	3	michael	michael	PROPN
taxlaw-2796	64	4	keen	keen	PROPN
taxlaw-2796	64	5	&	&	CCONJ
taxlaw-2796	64	6	alejandro	alejandro	PROPN
taxlaw-2796	64	7	simone	simone	PROPN
taxlaw-2796	64	8	,	,	PUNCT
taxlaw-2796	64	9	tax	tax	NOUN
taxlaw-2796	64	10	policy	policy	NOUN
taxlaw-2796	64	11	in	in	ADP
taxlaw-2796	64	12	developing	develop	VERB
taxlaw-2796	64	13	countries	country	NOUN
taxlaw-2796	64	14	:	:	PUNCT
taxlaw-2796	64	15	some	some	DET
taxlaw-2796	64	16	lessons	lesson	NOUN
taxlaw-2796	64	17	from	from	ADP
taxlaw-2796	64	18	the	the	DET
taxlaw-2796	64	19	1990s	1990	NOUN
taxlaw-2796	64	20	,	,	PUNCT
taxlaw-2796	64	21	and	and	CCONJ
taxlaw-2796	64	22	some	some	DET
taxlaw-2796	64	23	challenges	challenge	NOUN
taxlaw-2796	64	24	ahead	ahead	ADV
taxlaw-2796	64	25	,	,	PUNCT
taxlaw-2796	64	26	in	in	ADP
taxlaw-2796	64	27	helping	help	VERB
taxlaw-2796	64	28	countries	country	NOUN
taxlaw-2796	64	29	develop	develop	VERB
taxlaw-2796	64	30	:	:	PUNCT
taxlaw-2796	64	31	the	the	DET
taxlaw-2796	64	32	role	role	NOUN
taxlaw-2796	64	33	of	of	ADP
taxlaw-2796	64	34	fiscal	fiscal	ADJ
taxlaw-2796	64	35	policy	policy	NOUN
taxlaw-2796	64	36	302	302	NUM
taxlaw-2796	64	37	,	,	PUNCT
taxlaw-2796	64	38	327–32	327–32	NUM
taxlaw-2796	64	39	(	(	PUNCT
taxlaw-2796	64	40	sanjeev	sanjeev	PROPN
taxlaw-2796	64	41	gupta	gupta	PROPN
taxlaw-2796	64	42	,	,	PUNCT
taxlaw-2796	64	43	ben	ben	PROPN
taxlaw-2796	64	44	clements	clements	PROPN
taxlaw-2796	64	45	&	&	CCONJ
taxlaw-2796	64	46	gabriela	gabriela	PROPN
taxlaw-2796	64	47	inchauste	inchauste	VERB
taxlaw-2796	64	48	eds	ed	NOUN
taxlaw-2796	64	49	.	.	PROPN
taxlaw-2796	64	50	,	,	PUNCT
taxlaw-2796	64	51	int’l	int’l	NUM
taxlaw-2796	64	52	monetary	monetary	ADJ
taxlaw-2796	64	53	fund	fund	NOUN
taxlaw-2796	64	54	2004	2004	NUM
taxlaw-2796	64	55	)	)	PUNCT
taxlaw-2796	64	56	.	.	PUNCT
taxlaw-2796	65	1	8	8	X
taxlaw-2796	65	2	.	.	X
taxlaw-2796	65	3	friedrich	friedrich	PROPN
taxlaw-2796	65	4	schneider	schneider	PROPN
taxlaw-2796	65	5	&	&	CCONJ
taxlaw-2796	65	6	dominik	dominik	PROPN
taxlaw-2796	65	7	h.	h.	PROPN
taxlaw-2796	65	8	enste	enste	PROPN
taxlaw-2796	65	9	,	,	PUNCT
taxlaw-2796	65	10	shadow	shadow	NOUN
taxlaw-2796	65	11	economies	economy	NOUN
taxlaw-2796	65	12	around	around	ADP
taxlaw-2796	65	13	the	the	DET
taxlaw-2796	65	14	world	world	NOUN
taxlaw-2796	65	15	:	:	PUNCT
taxlaw-2796	65	16	size	size	NOUN
taxlaw-2796	65	17	,	,	PUNCT
taxlaw-2796	65	18	causes	cause	NOUN
taxlaw-2796	65	19	,	,	PUNCT
taxlaw-2796	65	20	and	and	CCONJ
taxlaw-2796	65	21	consequences	consequence	NOUN
taxlaw-2796	65	22	(	(	PUNCT
taxlaw-2796	65	23	int’l	int’l	NUM
taxlaw-2796	65	24	monetary	monetary	ADJ
taxlaw-2796	65	25	fund	fund	NOUN
taxlaw-2796	65	26	,	,	PUNCT
taxlaw-2796	65	27	working	working	NOUN
taxlaw-2796	65	28	paper	paper	NOUN
taxlaw-2796	65	29	no	no	INTJ
taxlaw-2796	65	30	.	.	PUNCT
taxlaw-2796	65	31	00/26	00/26	NOUN
taxlaw-2796	65	32	,	,	PUNCT
taxlaw-2796	65	33	2000	2000	NUM
taxlaw-2796	65	34	)	)	PUNCT
taxlaw-2796	65	35	.	.	PUNCT
taxlaw-2796	66	1	178	178	NUM
taxlaw-2796	66	2	columbia	columbia	PROPN
taxlaw-2796	66	3	jour$al	jour$al	PROPN
taxlaw-2796	66	4	of	of	ADP
taxlaw-2796	66	5	tax	tax	NOUN
taxlaw-2796	66	6	law	law	NOUN
taxlaw-2796	66	7	[	[	X
taxlaw-2796	66	8	vol	vol	NOUN
taxlaw-2796	66	9	.	.	PUNCT
taxlaw-2796	67	1	1:174	1:174	NUM
taxlaw-2796	67	2	abandon	abandon	VERB
taxlaw-2796	67	3	taxing	tax	VERB
taxlaw-2796	67	4	income	income	NOUN
taxlaw-2796	67	5	from	from	ADP
taxlaw-2796	67	6	capital	capital	NOUN
taxlaw-2796	67	7	and	and	CCONJ
taxlaw-2796	67	8	move	move	VERB
taxlaw-2796	67	9	to	to	ADP
taxlaw-2796	67	10	a	a	DET
taxlaw-2796	67	11	personal	personal	ADJ
taxlaw-2796	67	12	consumption	consumption	NOUN
taxlaw-2796	67	13	tax	tax	NOUN
taxlaw-2796	67	14	of	of	ADP
taxlaw-2796	67	15	the	the	DET
taxlaw-2796	67	16	types	type	NOUN
taxlaw-2796	67	17	that	that	PRON
taxlaw-2796	67	18	have	have	AUX
taxlaw-2796	67	19	been	be	AUX
taxlaw-2796	67	20	proposed	propose	VERB
taxlaw-2796	67	21	over	over	ADP
taxlaw-2796	67	22	the	the	DET
taxlaw-2796	67	23	last	last	ADJ
taxlaw-2796	67	24	few	few	ADJ
taxlaw-2796	67	25	decades.9	decades.9	NOUN
taxlaw-2796	67	26	we	we	PRON
taxlaw-2796	67	27	believe	believe	VERB
taxlaw-2796	67	28	good	good	ADJ
taxlaw-2796	67	29	reasons	reason	NOUN
taxlaw-2796	67	30	exist	exist	VERB
taxlaw-2796	67	31	to	to	PART
taxlaw-2796	67	32	retain	retain	VERB
taxlaw-2796	67	33	both	both	DET
taxlaw-2796	67	34	personal	personal	ADJ
taxlaw-2796	67	35	and	and	CCONJ
taxlaw-2796	67	36	corporate	corporate	ADJ
taxlaw-2796	67	37	income	income	NOUN
taxlaw-2796	67	38	taxes	taxis	NOUN
taxlaw-2796	67	39	.	.	PUNCT
taxlaw-2796	68	1	although	although	SCONJ
taxlaw-2796	68	2	the	the	DET
taxlaw-2796	68	3	personal	personal	ADJ
taxlaw-2796	68	4	income	income	NOUN
taxlaw-2796	68	5	tax	tax	NOUN
taxlaw-2796	68	6	in	in	ADP
taxlaw-2796	68	7	most	most	ADJ
taxlaw-2796	68	8	developing	develop	VERB
taxlaw-2796	68	9	countries	country	NOUN
taxlaw-2796	68	10	is	be	AUX
taxlaw-2796	68	11	limited	limit	VERB
taxlaw-2796	68	12	in	in	ADP
taxlaw-2796	68	13	its	its	PRON
taxlaw-2796	68	14	ability	ability	NOUN
taxlaw-2796	68	15	to	to	PART
taxlaw-2796	68	16	redistribute	redistribute	VERB
taxlaw-2796	68	17	income	income	NOUN
taxlaw-2796	68	18	,	,	PUNCT
taxlaw-2796	68	19	it	it	PRON
taxlaw-2796	68	20	can	can	AUX
taxlaw-2796	68	21	and	and	CCONJ
taxlaw-2796	68	22	should	should	AUX
taxlaw-2796	68	23	play	play	VERB
taxlaw-2796	68	24	an	an	DET
taxlaw-2796	68	25	important	important	ADJ
taxlaw-2796	68	26	role	role	NOUN
taxlaw-2796	68	27	both	both	CCONJ
taxlaw-2796	68	28	in	in	ADP
taxlaw-2796	68	29	generating	generating	NOUN
taxlaw-2796	68	30	revenues	revenue	NOUN
taxlaw-2796	68	31	and	and	CCONJ
taxlaw-2796	68	32	in	in	ADP
taxlaw-2796	68	33	helping	help	VERB
taxlaw-2796	68	34	to	to	PART
taxlaw-2796	68	35	establish	establish	VERB
taxlaw-2796	68	36	a	a	DET
taxlaw-2796	68	37	more	more	ADV
taxlaw-2796	68	38	politically	politically	ADV
taxlaw-2796	68	39	cohesive	cohesive	ADJ
taxlaw-2796	68	40	and	and	CCONJ
taxlaw-2796	68	41	stable	stable	ADJ
taxlaw-2796	68	42	state.10	state.10	NOUN
taxlaw-2796	68	43	despite	despite	SCONJ
taxlaw-2796	68	44	its	its	PRON
taxlaw-2796	68	45	flaws	flaw	NOUN
taxlaw-2796	68	46	the	the	DET
taxlaw-2796	68	47	personal	personal	ADJ
taxlaw-2796	68	48	income	income	NOUN
taxlaw-2796	68	49	tax	tax	NOUN
taxlaw-2796	68	50	is	be	AUX
taxlaw-2796	68	51	probably	probably	ADV
taxlaw-2796	68	52	the	the	DET
taxlaw-2796	68	53	only	only	ADJ
taxlaw-2796	68	54	significantly	significantly	ADV
taxlaw-2796	68	55	progressive	progressive	ADJ
taxlaw-2796	68	56	element	element	NOUN
taxlaw-2796	68	57	found	find	VERB
taxlaw-2796	68	58	in	in	ADP
taxlaw-2796	68	59	most	most	ADJ
taxlaw-2796	68	60	developing	develop	VERB
taxlaw-2796	68	61	countries	country	NOUN
taxlaw-2796	68	62	’	'	PUNCT
taxlaw-2796	68	63	tax	tax	NOUN
taxlaw-2796	68	64	systems.11	systems.11	NOUN
taxlaw-2796	68	65	in	in	ADP
taxlaw-2796	68	66	addition	addition	NOUN
taxlaw-2796	68	67	,	,	PUNCT
taxlaw-2796	68	68	the	the	DET
taxlaw-2796	68	69	corporate	corporate	ADJ
taxlaw-2796	68	70	income	income	NOUN
taxlaw-2796	68	71	tax	tax	NOUN
taxlaw-2796	68	72	plays	play	VERB
taxlaw-2796	68	73	a	a	DET
taxlaw-2796	68	74	much	much	ADV
taxlaw-2796	68	75	greater	great	ADJ
taxlaw-2796	68	76	role	role	NOUN
taxlaw-2796	68	77	in	in	ADP
taxlaw-2796	68	78	raising	raise	VERB
taxlaw-2796	68	79	revenue	revenue	NOUN
taxlaw-2796	68	80	in	in	ADP
taxlaw-2796	68	81	developing	develop	VERB
taxlaw-2796	68	82	countries	country	NOUN
taxlaw-2796	68	83	than	than	ADP
taxlaw-2796	68	84	in	in	ADP
taxlaw-2796	68	85	developed	developed	ADJ
taxlaw-2796	68	86	countries	country	NOUN
taxlaw-2796	68	87	and	and	CCONJ
taxlaw-2796	68	88	,	,	PUNCT
taxlaw-2796	68	89	in	in	ADP
taxlaw-2796	68	90	particular	particular	ADJ
taxlaw-2796	68	91	,	,	PUNCT
taxlaw-2796	68	92	succeeds	succeed	VERB
taxlaw-2796	68	93	in	in	ADP
taxlaw-2796	68	94	capturing	capture	VERB
taxlaw-2796	68	95	at	at	ADP
taxlaw-2796	68	96	least	least	ADJ
taxlaw-2796	68	97	some	some	PRON
taxlaw-2796	68	98	location	location	NOUN
taxlaw-2796	68	99	-	-	PUNCT
taxlaw-2796	68	100	specific	specific	ADJ
taxlaw-2796	68	101	rents.12	rents.12	NOUN
taxlaw-2796	68	102	although	although	SCONJ
taxlaw-2796	68	103	we	we	PRON
taxlaw-2796	68	104	focus	focus	VERB
taxlaw-2796	68	105	here	here	ADV
taxlaw-2796	68	106	on	on	ADP
taxlaw-2796	68	107	the	the	DET
taxlaw-2796	68	108	dual	dual	ADJ
taxlaw-2796	68	109	income	income	NOUN
taxlaw-2796	68	110	tax	tax	NOUN
taxlaw-2796	68	111	in	in	ADP
taxlaw-2796	68	112	the	the	DET
taxlaw-2796	68	113	developing	develop	VERB
taxlaw-2796	68	114	country	country	NOUN
taxlaw-2796	68	115	context	context	NOUN
taxlaw-2796	68	116	,	,	PUNCT
taxlaw-2796	68	117	we	we	PRON
taxlaw-2796	68	118	note	note	VERB
taxlaw-2796	68	119	that	that	SCONJ
taxlaw-2796	68	120	many	many	ADJ
taxlaw-2796	68	121	of	of	ADP
taxlaw-2796	68	122	the	the	DET
taxlaw-2796	68	123	same	same	ADJ
taxlaw-2796	68	124	advantages	advantage	NOUN
taxlaw-2796	68	125	and	and	CCONJ
taxlaw-2796	68	126	disadvantages	disadvantage	NOUN
taxlaw-2796	68	127	of	of	ADP
taxlaw-2796	68	128	moving	move	VERB
taxlaw-2796	68	129	from	from	ADP
taxlaw-2796	68	130	a	a	DET
taxlaw-2796	68	131	nominal	nominal	ADJ
taxlaw-2796	68	132	comprehensive	comprehensive	ADJ
taxlaw-2796	68	133	income	income	NOUN
taxlaw-2796	68	134	tax	tax	NOUN
taxlaw-2796	68	135	to	to	ADP
taxlaw-2796	68	136	a	a	DET
taxlaw-2796	68	137	dual	dual	ADJ
taxlaw-2796	68	138	income	income	NOUN
taxlaw-2796	68	139	tax	tax	NOUN
taxlaw-2796	68	140	apply	apply	VERB
taxlaw-2796	68	141	to	to	ADP
taxlaw-2796	68	142	the	the	DET
taxlaw-2796	68	143	united	united	PROPN
taxlaw-2796	68	144	states	states	PROPN
taxlaw-2796	68	145	and	and	CCONJ
taxlaw-2796	68	146	other	other	ADJ
taxlaw-2796	68	147	developed	developed	ADJ
taxlaw-2796	68	148	countries	country	NOUN
taxlaw-2796	68	149	.	.	PUNCT
taxlaw-2796	69	1	the	the	DET
taxlaw-2796	69	2	u.s	u.s	PROPN
taxlaw-2796	69	3	.	.	PROPN
taxlaw-2796	69	4	tax	tax	NOUN
taxlaw-2796	69	5	system	system	NOUN
taxlaw-2796	69	6	,	,	PUNCT
taxlaw-2796	69	7	like	like	ADP
taxlaw-2796	69	8	other	other	ADJ
taxlaw-2796	69	9	tax	tax	NOUN
taxlaw-2796	69	10	systems	system	NOUN
taxlaw-2796	69	11	,	,	PUNCT
taxlaw-2796	69	12	already	already	ADV
taxlaw-2796	69	13	subjects	subject	VERB
taxlaw-2796	69	14	income	income	NOUN
taxlaw-2796	69	15	from	from	ADP
taxlaw-2796	69	16	capital	capital	NOUN
taxlaw-2796	69	17	to	to	PART
taxlaw-2796	69	18	tax	tax	NOUN
taxlaw-2796	69	19	treatment	treatment	NOUN
taxlaw-2796	69	20	different	different	ADJ
taxlaw-2796	69	21	from	from	ADP
taxlaw-2796	69	22	the	the	DET
taxlaw-2796	69	23	treatment	treatment	NOUN
taxlaw-2796	69	24	of	of	ADP
taxlaw-2796	69	25	income	income	NOUN
taxlaw-2796	69	26	from	from	ADP
taxlaw-2796	69	27	labor,13	labor,13	NUM
taxlaw-2796	69	28	including	include	VERB
taxlaw-2796	69	29	lower	low	ADJ
taxlaw-2796	69	30	tax	tax	NOUN
taxlaw-2796	69	31	rates	rate	NOUN
taxlaw-2796	69	32	applicable	applicable	ADJ
taxlaw-2796	69	33	to	to	ADP
taxlaw-2796	69	34	dividends	dividend	NOUN
taxlaw-2796	69	35	and	and	CCONJ
taxlaw-2796	69	36	capital	capital	NOUN
taxlaw-2796	69	37	gains.14	gains.14	PROPN
taxlaw-2796	69	38	global	global	ADJ
taxlaw-2796	69	39	competition	competition	NOUN
taxlaw-2796	69	40	provides	provide	VERB
taxlaw-2796	69	41	incentive	incentive	NOUN
taxlaw-2796	69	42	to	to	PART
taxlaw-2796	69	43	reform	reform	VERB
taxlaw-2796	69	44	tax	tax	NOUN
taxlaw-2796	69	45	systems	system	NOUN
taxlaw-2796	69	46	and	and	CCONJ
taxlaw-2796	69	47	tax	tax	NOUN
taxlaw-2796	69	48	competition	competition	NOUN
taxlaw-2796	69	49	concerns	concern	NOUN
taxlaw-2796	69	50	in	in	ADP
taxlaw-2796	69	51	the	the	DET
taxlaw-2796	69	52	u.s	u.s	PROPN
taxlaw-2796	69	53	.	.	PROPN
taxlaw-2796	69	54	have	have	AUX
taxlaw-2796	69	55	prompted	prompt	VERB
taxlaw-2796	69	56	legislative	legislative	ADJ
taxlaw-2796	69	57	proposals	proposal	NOUN
taxlaw-2796	69	58	to	to	PART
taxlaw-2796	69	59	reduce	reduce	VERB
taxlaw-2796	69	60	corporate	corporate	ADJ
taxlaw-2796	69	61	income	income	NOUN
taxlaw-2796	69	62	tax	tax	NOUN
taxlaw-2796	69	63	rates	rate	NOUN
taxlaw-2796	69	64	significantly	significantly	ADV
taxlaw-2796	69	65	below	below	ADP
taxlaw-2796	69	66	tax	tax	NOUN
taxlaw-2796	69	67	rates	rate	NOUN
taxlaw-2796	69	68	under	under	ADP
taxlaw-2796	69	69	the	the	DET
taxlaw-2796	69	70	personal	personal	ADJ
taxlaw-2796	69	71	income	income	NOUN
taxlaw-2796	69	72	tax	tax	NOUN
taxlaw-2796	69	73	system.15	system.15	NOUN
taxlaw-2796	69	74	the	the	DET
taxlaw-2796	69	75	u.s	u.s	PROPN
taxlaw-2796	69	76	.	.	PROPN
taxlaw-2796	69	77	department	department	PROPN
taxlaw-2796	69	78	of	of	ADP
taxlaw-2796	69	79	treasury	treasury	PROPN
taxlaw-2796	69	80	has	have	VERB
taxlaw-2796	69	81	9	9	NUM
taxlaw-2796	69	82	.	.	PUNCT
taxlaw-2796	70	1	for	for	ADP
taxlaw-2796	70	2	a	a	DET
taxlaw-2796	70	3	useful	useful	ADJ
taxlaw-2796	70	4	review	review	NOUN
taxlaw-2796	70	5	of	of	ADP
taxlaw-2796	70	6	such	such	ADJ
taxlaw-2796	70	7	proposals	proposal	NOUN
taxlaw-2796	70	8	that	that	PRON
taxlaw-2796	70	9	have	have	AUX
taxlaw-2796	70	10	been	be	AUX
taxlaw-2796	70	11	made	make	VERB
taxlaw-2796	70	12	in	in	ADP
taxlaw-2796	70	13	the	the	DET
taxlaw-2796	70	14	u.s	u.s	PROPN
taxlaw-2796	70	15	.	.	PROPN
taxlaw-2796	70	16	,	,	PUNCT
taxlaw-2796	70	17	see	see	VERB
taxlaw-2796	70	18	charles	charles	PROPN
taxlaw-2796	70	19	mclure	mclure	PROPN
taxlaw-2796	70	20	&	&	CCONJ
taxlaw-2796	70	21	george	george	PROPN
taxlaw-2796	70	22	zodrow	zodrow	PROPN
taxlaw-2796	70	23	,	,	PUNCT
taxlaw-2796	70	24	consumption	consumption	NOUN
taxlaw-2796	70	25	-	-	PUNCT
taxlaw-2796	70	26	based	base	VERB
taxlaw-2796	70	27	direct	direct	ADJ
taxlaw-2796	70	28	taxes	taxis	NOUN
taxlaw-2796	70	29	:	:	PUNCT
taxlaw-2796	70	30	a	a	DET
taxlaw-2796	70	31	guided	guide	VERB
taxlaw-2796	70	32	tour	tour	NOUN
taxlaw-2796	70	33	of	of	ADP
taxlaw-2796	70	34	the	the	DET
taxlaw-2796	70	35	amusement	amusement	NOUN
taxlaw-2796	70	36	park	park	NOUN
taxlaw-2796	70	37	,	,	PUNCT
taxlaw-2796	70	38	63	63	NUM
taxlaw-2796	70	39	finanzarchiv	finanzarchiv	NOUN
taxlaw-2796	70	40	:	:	PUNCT
taxlaw-2796	70	41	pub	pub	NOUN
taxlaw-2796	70	42	.	.	PUNCT
taxlaw-2796	71	1	fin	fin	NOUN
taxlaw-2796	71	2	.	.	PUNCT
taxlaw-2796	72	1	analysis	analysis	NOUN
taxlaw-2796	72	2	285	285	NUM
taxlaw-2796	72	3	(	(	PUNCT
taxlaw-2796	72	4	2007	2007	NUM
taxlaw-2796	72	5	)	)	PUNCT
taxlaw-2796	72	6	.	.	PUNCT
taxlaw-2796	73	1	10	10	NUM
taxlaw-2796	73	2	.	.	PUNCT
taxlaw-2796	73	3	carolyn	carolyn	PROPN
taxlaw-2796	73	4	webber	webber	PROPN
taxlaw-2796	73	5	&	&	CCONJ
taxlaw-2796	73	6	aaron	aaron	PROPN
taxlaw-2796	73	7	wildavsky	wildavsky	PROPN
taxlaw-2796	73	8	,	,	PUNCT
taxlaw-2796	73	9	a	a	DET
taxlaw-2796	73	10	history	history	NOUN
taxlaw-2796	73	11	of	of	ADP
taxlaw-2796	73	12	taxation	taxation	NOUN
taxlaw-2796	73	13	and	and	CCONJ
taxlaw-2796	73	14	expenditure	expenditure	NOUN
taxlaw-2796	73	15	in	in	ADP
taxlaw-2796	73	16	the	the	DET
taxlaw-2796	73	17	western	western	ADJ
taxlaw-2796	73	18	world	world	NOUN
taxlaw-2796	73	19	526	526	NUM
taxlaw-2796	73	20	(	(	PUNCT
taxlaw-2796	73	21	1986	1986	NUM
taxlaw-2796	73	22	)	)	PUNCT
taxlaw-2796	73	23	note	note	VERB
taxlaw-2796	73	24	that	that	SCONJ
taxlaw-2796	73	25	the	the	DET
taxlaw-2796	73	26	extent	extent	NOUN
taxlaw-2796	73	27	to	to	PART
taxlaw-2796	73	28	which	which	PRON
taxlaw-2796	73	29	a	a	DET
taxlaw-2796	73	30	nation	nation	NOUN
taxlaw-2796	73	31	’s	’s	PART
taxlaw-2796	73	32	finances	finance	NOUN
taxlaw-2796	73	33	rely	rely	VERB
taxlaw-2796	73	34	on	on	ADP
taxlaw-2796	73	35	the	the	DET
taxlaw-2796	73	36	taxation	taxation	NOUN
taxlaw-2796	73	37	of	of	ADP
taxlaw-2796	73	38	income	income	NOUN
taxlaw-2796	73	39	has	have	AUX
taxlaw-2796	73	40	historically	historically	ADV
taxlaw-2796	73	41	been	be	AUX
taxlaw-2796	73	42	considered	consider	VERB
taxlaw-2796	73	43	“	"	PUNCT
taxlaw-2796	73	44	a	a	DET
taxlaw-2796	73	45	mirror	mirror	NOUN
taxlaw-2796	73	46	of	of	ADP
taxlaw-2796	73	47	democracy	democracy	NOUN
taxlaw-2796	73	48	”	"	PUNCT
taxlaw-2796	73	49	in	in	ADP
taxlaw-2796	73	50	the	the	DET
taxlaw-2796	73	51	sense	sense	NOUN
taxlaw-2796	73	52	that	that	SCONJ
taxlaw-2796	73	53	it	it	PRON
taxlaw-2796	73	54	symbolized	symbolize	VERB
taxlaw-2796	73	55	the	the	DET
taxlaw-2796	73	56	commitment	commitment	NOUN
taxlaw-2796	73	57	to	to	ADP
taxlaw-2796	73	58	social	social	ADJ
taxlaw-2796	73	59	justice	justice	NOUN
taxlaw-2796	73	60	.	.	PUNCT
taxlaw-2796	74	1	more	more	ADV
taxlaw-2796	74	2	recently	recently	ADV
taxlaw-2796	74	3	,	,	PUNCT
taxlaw-2796	74	4	the	the	DET
taxlaw-2796	74	5	important	important	ADJ
taxlaw-2796	74	6	political	political	ADJ
taxlaw-2796	74	7	dimension	dimension	NOUN
taxlaw-2796	74	8	of	of	ADP
taxlaw-2796	74	9	taxation	taxation	NOUN
taxlaw-2796	74	10	as	as	ADP
taxlaw-2796	74	11	a	a	DET
taxlaw-2796	74	12	means	means	NOUN
taxlaw-2796	74	13	of	of	ADP
taxlaw-2796	74	14	building	build	VERB
taxlaw-2796	74	15	state	state	NOUN
taxlaw-2796	74	16	capacity	capacity	NOUN
taxlaw-2796	74	17	in	in	ADP
taxlaw-2796	74	18	developing	develop	VERB
taxlaw-2796	74	19	countries	country	NOUN
taxlaw-2796	74	20	has	have	AUX
taxlaw-2796	74	21	been	be	AUX
taxlaw-2796	74	22	emphasized	emphasize	VERB
taxlaw-2796	74	23	.	.	PUNCT
taxlaw-2796	75	1	see	see	VERB
taxlaw-2796	75	2	generally	generally	ADV
taxlaw-2796	75	3	taxation	taxation	NOUN
taxlaw-2796	75	4	and	and	CCONJ
taxlaw-2796	75	5	state	state	NOUN
taxlaw-2796	75	6	-	-	PUNCT
taxlaw-2796	75	7	building	building	NOUN
taxlaw-2796	75	8	in	in	ADP
taxlaw-2796	75	9	developing	develop	VERB
taxlaw-2796	75	10	countries	country	NOUN
taxlaw-2796	75	11	(	(	PUNCT
taxlaw-2796	75	12	deborah	deborah	PROPN
taxlaw-2796	75	13	brautigam	brautigam	PROPN
taxlaw-2796	75	14	,	,	PUNCT
taxlaw-2796	75	15	odd	odd	ADJ
taxlaw-2796	75	16	-	-	PUNCT
taxlaw-2796	75	17	helge	helge	NOUN
taxlaw-2796	75	18	fjeldstad	fjeldstad	PROPN
taxlaw-2796	75	19	&	&	CCONJ
taxlaw-2796	75	20	mick	mick	PROPN
taxlaw-2796	75	21	moore	moore	PROPN
taxlaw-2796	75	22	eds	eds	PROPN
taxlaw-2796	75	23	.	.	PROPN
taxlaw-2796	75	24	,	,	PUNCT
taxlaw-2796	75	25	2008	2008	NUM
taxlaw-2796	75	26	)	)	PUNCT
taxlaw-2796	75	27	.	.	PUNCT
taxlaw-2796	76	1	11	11	NUM
taxlaw-2796	76	2	.	.	PUNCT
taxlaw-2796	77	1	ke	ke	NOUN
taxlaw-2796	77	2	-	-	PUNCT
taxlaw-2796	77	3	young	young	ADJ
taxlaw-2796	77	4	chu	chu	PROPN
taxlaw-2796	77	5	,	,	PUNCT
taxlaw-2796	77	6	hamid	hamid	PROPN
taxlaw-2796	77	7	reza	reza	PROPN
taxlaw-2796	77	8	davoodi	davoodi	PROPN
taxlaw-2796	77	9	&	&	CCONJ
taxlaw-2796	77	10	sanjeev	sanjeev	PROPN
taxlaw-2796	77	11	gupta	gupta	PROPN
taxlaw-2796	77	12	,	,	PUNCT
taxlaw-2796	77	13	income	income	NOUN
taxlaw-2796	77	14	distribution	distribution	NOUN
taxlaw-2796	77	15	and	and	CCONJ
taxlaw-2796	77	16	tax	tax	NOUN
taxlaw-2796	77	17	and	and	CCONJ
taxlaw-2796	77	18	government	government	NOUN
taxlaw-2796	77	19	social	social	ADJ
taxlaw-2796	77	20	spending	spending	NOUN
taxlaw-2796	77	21	policies	policy	NOUN
taxlaw-2796	77	22	in	in	ADP
taxlaw-2796	77	23	developing	develop	VERB
taxlaw-2796	77	24	countries	country	NOUN
taxlaw-2796	77	25	35	35	NUM
taxlaw-2796	77	26	(	(	PUNCT
taxlaw-2796	77	27	unu	unu	NOUN
taxlaw-2796	77	28	/	/	SYM
taxlaw-2796	77	29	wider	wide	ADJ
taxlaw-2796	77	30	working	working	NOUN
taxlaw-2796	77	31	papers	paper	NOUN
taxlaw-2796	77	32	no	no	INTJ
taxlaw-2796	77	33	.	.	PROPN
taxlaw-2796	78	1	214	214	NUM
taxlaw-2796	78	2	,	,	PUNCT
taxlaw-2796	78	3	2000	2000	NUM
taxlaw-2796	78	4	)	)	PUNCT
taxlaw-2796	78	5	.	.	PUNCT
taxlaw-2796	79	1	12	12	NUM
taxlaw-2796	79	2	.	.	PUNCT
taxlaw-2796	80	1	peter	peter	PROPN
taxlaw-2796	80	2	birch	birch	PROPN
taxlaw-2796	80	3	sørensen	sørensen	PROPN
taxlaw-2796	80	4	,	,	PUNCT
taxlaw-2796	80	5	can	can	AUX
taxlaw-2796	80	6	capital	capital	NOUN
taxlaw-2796	80	7	income	income	NOUN
taxlaw-2796	80	8	taxes	taxis	NOUN
taxlaw-2796	80	9	survive	survive	VERB
taxlaw-2796	80	10	?	?	PUNCT
taxlaw-2796	81	1	and	and	CCONJ
taxlaw-2796	81	2	should	should	AUX
taxlaw-2796	81	3	they	they	PRON
taxlaw-2796	81	4	?	?	PUNCT
taxlaw-2796	81	5	,	,	PUNCT
taxlaw-2796	82	1	53	53	NUM
taxlaw-2796	82	2	cesifo	cesifo	PROPN
taxlaw-2796	82	3	econ	econ	PROPN
taxlaw-2796	82	4	.	.	PUNCT
taxlaw-2796	82	5	stud	stud	PROPN
taxlaw-2796	82	6	.	.	PUNCT
taxlaw-2796	83	1	172	172	NUM
taxlaw-2796	83	2	,	,	PUNCT
taxlaw-2796	83	3	181	181	NUM
taxlaw-2796	83	4	(	(	PUNCT
taxlaw-2796	83	5	2007	2007	NUM
taxlaw-2796	83	6	)	)	PUNCT
taxlaw-2796	83	7	.	.	PUNCT
taxlaw-2796	84	1	13	13	NUM
taxlaw-2796	84	2	.	.	X
taxlaw-2796	84	3	see	see	VERB
taxlaw-2796	84	4	generally	generally	ADV
taxlaw-2796	84	5	eric	eric	PROPN
taxlaw-2796	84	6	m.	m.	PROPN
taxlaw-2796	84	7	zolt	zolt	PROPN
taxlaw-2796	84	8	,	,	PUNCT
taxlaw-2796	84	9	the	the	DET
taxlaw-2796	84	10	uneasy	uneasy	ADJ
taxlaw-2796	84	11	case	case	NOUN
taxlaw-2796	84	12	for	for	ADP
taxlaw-2796	84	13	uniform	uniform	ADJ
taxlaw-2796	84	14	taxation	taxation	NOUN
taxlaw-2796	84	15	,	,	PUNCT
taxlaw-2796	84	16	16	16	NUM
taxlaw-2796	84	17	va	va	NOUN
taxlaw-2796	84	18	.	.	PUNCT
taxlaw-2796	85	1	tax	tax	PROPN
taxlaw-2796	85	2	rev	rev	PROPN
taxlaw-2796	85	3	.	.	PROPN
taxlaw-2796	85	4	39	39	NUM
taxlaw-2796	85	5	(	(	PUNCT
taxlaw-2796	85	6	1996	1996	NUM
taxlaw-2796	85	7	)	)	PUNCT
taxlaw-2796	85	8	.	.	PUNCT
taxlaw-2796	86	1	14	14	NUM
taxlaw-2796	86	2	.	.	PUNCT
taxlaw-2796	87	1	certain	certain	ADJ
taxlaw-2796	87	2	dividends	dividend	NOUN
taxlaw-2796	87	3	are	be	AUX
taxlaw-2796	87	4	subject	subject	ADJ
taxlaw-2796	87	5	to	to	ADP
taxlaw-2796	87	6	tax	tax	NOUN
taxlaw-2796	87	7	as	as	ADP
taxlaw-2796	87	8	net	net	ADJ
taxlaw-2796	87	9	capital	capital	NOUN
taxlaw-2796	87	10	gains	gain	NOUN
taxlaw-2796	87	11	under	under	ADP
taxlaw-2796	87	12	i.r.c	i.r.c	NOUN
taxlaw-2796	87	13	.	.	PUNCT
taxlaw-2796	88	1	§	§	PROPN
taxlaw-2796	88	2	1(h)(11	1(h)(11	NUM
taxlaw-2796	88	3	)	)	PUNCT
taxlaw-2796	88	4	and	and	CCONJ
taxlaw-2796	88	5	capital	capital	NOUN
taxlaw-2796	88	6	gains	gain	NOUN
taxlaw-2796	88	7	qualify	qualify	VERB
taxlaw-2796	88	8	for	for	ADP
taxlaw-2796	88	9	lower	low	ADJ
taxlaw-2796	88	10	tax	tax	NOUN
taxlaw-2796	88	11	rates	rate	NOUN
taxlaw-2796	88	12	.	.	PUNCT
taxlaw-2796	89	1	i.r.c	i.r.c	NOUN
taxlaw-2796	89	2	.	.	PUNCT
taxlaw-2796	90	1	§	§	PROPN
taxlaw-2796	90	2	1(h	1(h	NUM
taxlaw-2796	90	3	)	)	PUNCT
taxlaw-2796	90	4	(	(	PUNCT
taxlaw-2796	90	5	2010	2010	NUM
taxlaw-2796	90	6	)	)	PUNCT
taxlaw-2796	90	7	.	.	PUNCT
taxlaw-2796	91	1	15	15	NUM
taxlaw-2796	91	2	.	.	X
taxlaw-2796	91	3	for	for	ADP
taxlaw-2796	91	4	example	example	NOUN
taxlaw-2796	91	5	,	,	PUNCT
taxlaw-2796	91	6	senators	senators	PROPN
taxlaw-2796	91	7	ron	ron	PROPN
taxlaw-2796	91	8	wyden	wyden	PROPN
taxlaw-2796	91	9	(	(	PUNCT
taxlaw-2796	91	10	d	d	NOUN
taxlaw-2796	91	11	-	-	PUNCT
taxlaw-2796	91	12	ore	ore	NOUN
taxlaw-2796	91	13	)	)	PUNCT
taxlaw-2796	91	14	and	and	CCONJ
taxlaw-2796	91	15	judd	judd	PROPN
taxlaw-2796	91	16	gregg	gregg	PROPN
taxlaw-2796	91	17	(	(	PUNCT
taxlaw-2796	91	18	r	r	PROPN
taxlaw-2796	91	19	-	-	PUNCT
taxlaw-2796	91	20	n.h	n.h	PROPN
taxlaw-2796	91	21	.	.	PUNCT
taxlaw-2796	91	22	)	)	PUNCT
taxlaw-2796	91	23	have	have	AUX
taxlaw-2796	91	24	proposed	propose	VERB
taxlaw-2796	91	25	legislation	legislation	NOUN
taxlaw-2796	91	26	to	to	PART
taxlaw-2796	91	27	reduce	reduce	VERB
taxlaw-2796	91	28	corporate	corporate	ADJ
taxlaw-2796	91	29	tax	tax	NOUN
taxlaw-2796	91	30	rates	rate	NOUN
taxlaw-2796	91	31	from	from	ADP
taxlaw-2796	91	32	35	35	NUM
taxlaw-2796	91	33	%	%	NOUN
taxlaw-2796	91	34	to	to	PART
taxlaw-2796	91	35	24	24	NUM
taxlaw-2796	91	36	%	%	NOUN
taxlaw-2796	91	37	.	.	PUNCT
taxlaw-2796	92	1	bipartisan	bipartisan	ADJ
taxlaw-2796	92	2	tax	tax	NOUN
taxlaw-2796	92	3	2010	2010	NUM
taxlaw-2796	92	4	]	]	PUNCT
taxlaw-2796	92	5	dual	dual	ADV
taxlaw-2796	92	6	i$come	i$come	PRON
taxlaw-2796	92	7	taxatio$	taxatio$	NUM
taxlaw-2796	92	8	179	179	NUM
taxlaw-2796	92	9	previously	previously	ADV
taxlaw-2796	92	10	given	give	VERB
taxlaw-2796	92	11	serious	serious	ADJ
taxlaw-2796	92	12	consideration	consideration	NOUN
taxlaw-2796	92	13	to	to	ADP
taxlaw-2796	92	14	forms	form	NOUN
taxlaw-2796	92	15	of	of	ADP
taxlaw-2796	92	16	dual	dual	ADJ
taxlaw-2796	92	17	income	income	NOUN
taxlaw-2796	92	18	taxation	taxation	NOUN
taxlaw-2796	92	19	.	.	PUNCT
taxlaw-2796	93	1	as	as	SCONJ
taxlaw-2796	93	2	discussed	discuss	VERB
taxlaw-2796	93	3	in	in	ADP
taxlaw-2796	93	4	section	section	NOUN
taxlaw-2796	93	5	ii.d	ii.d	PRON
taxlaw-2796	93	6	,	,	PUNCT
taxlaw-2796	93	7	in	in	ADP
taxlaw-2796	93	8	1992	1992	NUM
taxlaw-2796	93	9	,	,	PUNCT
taxlaw-2796	93	10	the	the	DET
taxlaw-2796	93	11	treasury	treasury	PROPN
taxlaw-2796	93	12	department	department	NOUN
taxlaw-2796	93	13	included	include	VERB
taxlaw-2796	93	14	as	as	ADP
taxlaw-2796	93	15	part	part	NOUN
taxlaw-2796	93	16	of	of	ADP
taxlaw-2796	93	17	its	its	PRON
taxlaw-2796	93	18	report	report	NOUN
taxlaw-2796	93	19	on	on	ADP
taxlaw-2796	93	20	the	the	DET
taxlaw-2796	93	21	integration	integration	NOUN
taxlaw-2796	93	22	of	of	ADP
taxlaw-2796	93	23	the	the	DET
taxlaw-2796	93	24	personal	personal	ADJ
taxlaw-2796	93	25	and	and	CCONJ
taxlaw-2796	93	26	corporate	corporate	ADJ
taxlaw-2796	93	27	tax	tax	NOUN
taxlaw-2796	93	28	system	system	NOUN
taxlaw-2796	93	29	a	a	DET
taxlaw-2796	93	30	prototype	prototype	NOUN
taxlaw-2796	93	31	called	call	VERB
taxlaw-2796	93	32	the	the	DET
taxlaw-2796	93	33	“	"	PUNCT
taxlaw-2796	93	34	comprehensive	comprehensive	ADJ
taxlaw-2796	93	35	business	business	NOUN
taxlaw-2796	93	36	income	income	NOUN
taxlaw-2796	93	37	tax	tax	NOUN
taxlaw-2796	93	38	”	"	PUNCT
taxlaw-2796	93	39	that	that	PRON
taxlaw-2796	93	40	is	be	AUX
taxlaw-2796	93	41	a	a	DET
taxlaw-2796	93	42	form	form	NOUN
taxlaw-2796	93	43	of	of	ADP
taxlaw-2796	93	44	dual	dual	ADJ
taxlaw-2796	93	45	income	income	NOUN
taxlaw-2796	93	46	taxation.16	taxation.16	PROPN
taxlaw-2796	93	47	we	we	PRON
taxlaw-2796	93	48	believe	believe	VERB
taxlaw-2796	93	49	that	that	SCONJ
taxlaw-2796	93	50	a	a	DET
taxlaw-2796	93	51	move	move	NOUN
taxlaw-2796	93	52	to	to	ADP
taxlaw-2796	93	53	a	a	DET
taxlaw-2796	93	54	dual	dual	ADJ
taxlaw-2796	93	55	income	income	NOUN
taxlaw-2796	93	56	tax	tax	NOUN
taxlaw-2796	93	57	regime	regime	NOUN
taxlaw-2796	93	58	in	in	ADP
taxlaw-2796	93	59	the	the	DET
taxlaw-2796	93	60	united	united	PROPN
taxlaw-2796	93	61	states	states	PROPN
taxlaw-2796	93	62	,	,	PUNCT
taxlaw-2796	93	63	as	as	ADP
taxlaw-2796	93	64	for	for	ADP
taxlaw-2796	93	65	developing	develop	VERB
taxlaw-2796	93	66	countries	country	NOUN
taxlaw-2796	93	67	,	,	PUNCT
taxlaw-2796	93	68	would	would	AUX
taxlaw-2796	93	69	be	be	AUX
taxlaw-2796	93	70	an	an	DET
taxlaw-2796	93	71	improvement	improvement	NOUN
taxlaw-2796	93	72	over	over	ADP
taxlaw-2796	93	73	the	the	DET
taxlaw-2796	93	74	current	current	ADJ
taxlaw-2796	93	75	tax	tax	NOUN
taxlaw-2796	93	76	system.17	system.17	NOUN
taxlaw-2796	93	77	we	we	PRON
taxlaw-2796	93	78	begin	begin	VERB
taxlaw-2796	93	79	in	in	ADP
taxlaw-2796	93	80	section	section	NOUN
taxlaw-2796	93	81	ii	ii	PROPN
taxlaw-2796	93	82	with	with	ADP
taxlaw-2796	93	83	a	a	DET
taxlaw-2796	93	84	brief	brief	ADJ
taxlaw-2796	93	85	review	review	NOUN
taxlaw-2796	93	86	of	of	ADP
taxlaw-2796	93	87	the	the	DET
taxlaw-2796	93	88	nordic	nordic	ADJ
taxlaw-2796	93	89	experience	experience	NOUN
taxlaw-2796	93	90	with	with	ADP
taxlaw-2796	93	91	dual	dual	ADJ
taxlaw-2796	93	92	income	income	NOUN
taxlaw-2796	93	93	tax	tax	NOUN
taxlaw-2796	93	94	regimes	regime	NOUN
taxlaw-2796	93	95	and	and	CCONJ
taxlaw-2796	93	96	several	several	ADJ
taxlaw-2796	93	97	parallel	parallel	ADJ
taxlaw-2796	93	98	reforms	reform	NOUN
taxlaw-2796	93	99	that	that	PRON
taxlaw-2796	93	100	have	have	AUX
taxlaw-2796	93	101	been	be	AUX
taxlaw-2796	93	102	proposed	propose	VERB
taxlaw-2796	93	103	or	or	CCONJ
taxlaw-2796	93	104	implemented	implement	VERB
taxlaw-2796	93	105	in	in	ADP
taxlaw-2796	93	106	other	other	ADJ
taxlaw-2796	93	107	developed	develop	VERB
taxlaw-2796	93	108	countries	country	NOUN
taxlaw-2796	93	109	,	,	PUNCT
taxlaw-2796	93	110	including	include	VERB
taxlaw-2796	93	111	the	the	DET
taxlaw-2796	93	112	united	united	PROPN
taxlaw-2796	93	113	states.18	states.18	PROPN
taxlaw-2796	93	114	section	section	PROPN
taxlaw-2796	93	115	iii	iii	PROPN
taxlaw-2796	93	116	then	then	ADV
taxlaw-2796	93	117	reviews	review	VERB
taxlaw-2796	93	118	the	the	DET
taxlaw-2796	93	119	different	different	ADJ
taxlaw-2796	93	120	ways	way	NOUN
taxlaw-2796	93	121	in	in	ADP
taxlaw-2796	93	122	which	which	PRON
taxlaw-2796	93	123	developing	develop	VERB
taxlaw-2796	93	124	countries	country	NOUN
taxlaw-2796	93	125	might	might	AUX
taxlaw-2796	93	126	implement	implement	VERB
taxlaw-2796	93	127	a	a	DET
taxlaw-2796	93	128	dual	dual	ADJ
taxlaw-2796	93	129	income	income	NOUN
taxlaw-2796	93	130	tax	tax	NOUN
taxlaw-2796	93	131	regime	regime	NOUN
taxlaw-2796	93	132	and	and	CCONJ
taxlaw-2796	93	133	considers	consider	VERB
taxlaw-2796	93	134	briefly	briefly	ADV
taxlaw-2796	93	135	the	the	DET
taxlaw-2796	93	136	possible	possible	ADJ
taxlaw-2796	93	137	advantages	advantage	NOUN
taxlaw-2796	93	138	and	and	CCONJ
taxlaw-2796	93	139	disadvantages	disadvantage	NOUN
taxlaw-2796	93	140	of	of	ADP
taxlaw-2796	93	141	the	the	DET
taxlaw-2796	93	142	different	different	ADJ
taxlaw-2796	93	143	approaches	approach	NOUN
taxlaw-2796	93	144	.	.	PUNCT
taxlaw-2796	94	1	substantial	substantial	ADJ
taxlaw-2796	94	2	differences	difference	NOUN
taxlaw-2796	94	3	exist	exist	VERB
taxlaw-2796	94	4	in	in	ADP
taxlaw-2796	94	5	the	the	DET
taxlaw-2796	94	6	political	political	ADJ
taxlaw-2796	94	7	,	,	PUNCT
taxlaw-2796	94	8	economic	economic	ADJ
taxlaw-2796	94	9	and	and	CCONJ
taxlaw-2796	94	10	tax	tax	NOUN
taxlaw-2796	94	11	environments	environment	NOUN
taxlaw-2796	94	12	both	both	CCONJ
taxlaw-2796	94	13	between	between	ADP
taxlaw-2796	94	14	and	and	CCONJ
taxlaw-2796	94	15	among	among	ADP
taxlaw-2796	94	16	developed	developed	ADJ
taxlaw-2796	94	17	and	and	CCONJ
taxlaw-2796	94	18	developing	develop	VERB
taxlaw-2796	94	19	countries	country	NOUN
taxlaw-2796	94	20	.	.	PUNCT
taxlaw-2796	95	1	these	these	DET
taxlaw-2796	95	2	differences	difference	NOUN
taxlaw-2796	95	3	influence	influence	VERB
taxlaw-2796	95	4	both	both	CCONJ
taxlaw-2796	95	5	the	the	DET
taxlaw-2796	95	6	form	form	NOUN
taxlaw-2796	95	7	and	and	CCONJ
taxlaw-2796	95	8	desirability	desirability	NOUN
taxlaw-2796	95	9	of	of	ADP
taxlaw-2796	95	10	separating	separate	VERB
taxlaw-2796	95	11	the	the	DET
taxlaw-2796	95	12	taxation	taxation	NOUN
taxlaw-2796	95	13	of	of	ADP
taxlaw-2796	95	14	labor	labor	NOUN
taxlaw-2796	95	15	and	and	CCONJ
taxlaw-2796	95	16	capital	capital	NOUN
taxlaw-2796	95	17	income	income	NOUN
taxlaw-2796	95	18	.	.	PUNCT
taxlaw-2796	96	1	section	section	NOUN
taxlaw-2796	96	2	iv	iv	NUM
taxlaw-2796	96	3	compares	compare	VERB
taxlaw-2796	96	4	the	the	DET
taxlaw-2796	96	5	dual	dual	ADJ
taxlaw-2796	96	6	income	income	NOUN
taxlaw-2796	96	7	tax	tax	NOUN
taxlaw-2796	96	8	with	with	ADP
taxlaw-2796	96	9	flat	flat	ADJ
taxlaw-2796	96	10	tax	tax	NOUN
taxlaw-2796	96	11	proposals	proposal	NOUN
taxlaw-2796	96	12	of	of	ADP
taxlaw-2796	96	13	the	the	DET
taxlaw-2796	96	14	type	type	NOUN
taxlaw-2796	96	15	that	that	PRON
taxlaw-2796	96	16	have	have	AUX
taxlaw-2796	96	17	been	be	AUX
taxlaw-2796	96	18	adopted	adopt	VERB
taxlaw-2796	96	19	in	in	ADP
taxlaw-2796	96	20	several	several	ADJ
taxlaw-2796	96	21	eastern	eastern	ADJ
taxlaw-2796	96	22	european	european	ADJ
taxlaw-2796	96	23	countries	country	NOUN
taxlaw-2796	96	24	and	and	CCONJ
taxlaw-2796	96	25	the	the	DET
taxlaw-2796	96	26	countries	country	NOUN
taxlaw-2796	96	27	of	of	ADP
taxlaw-2796	96	28	the	the	DET
taxlaw-2796	96	29	former	former	ADJ
taxlaw-2796	96	30	soviet	soviet	PROPN
taxlaw-2796	96	31	union	union	NOUN
taxlaw-2796	96	32	.	.	PUNCT
taxlaw-2796	97	1	we	we	PRON
taxlaw-2796	97	2	argue	argue	VERB
taxlaw-2796	97	3	that	that	SCONJ
taxlaw-2796	97	4	the	the	DET
taxlaw-2796	97	5	dual	dual	ADJ
taxlaw-2796	97	6	income	income	NOUN
taxlaw-2796	97	7	tax	tax	NOUN
taxlaw-2796	97	8	,	,	PUNCT
taxlaw-2796	97	9	properly	properly	ADV
taxlaw-2796	97	10	conceived	conceive	VERB
taxlaw-2796	97	11	,	,	PUNCT
taxlaw-2796	97	12	can	can	AUX
taxlaw-2796	97	13	combine	combine	VERB
taxlaw-2796	97	14	many	many	ADJ
taxlaw-2796	97	15	of	of	ADP
taxlaw-2796	97	16	the	the	DET
taxlaw-2796	97	17	advantages	advantage	NOUN
taxlaw-2796	97	18	of	of	ADP
taxlaw-2796	97	19	flat	flat	ADJ
taxlaw-2796	97	20	tax	tax	NOUN
taxlaw-2796	97	21	regimes	regime	NOUN
taxlaw-2796	97	22	with	with	ADP
taxlaw-2796	97	23	the	the	DET
taxlaw-2796	97	24	traditional	traditional	ADJ
taxlaw-2796	97	25	virtues	virtue	NOUN
taxlaw-2796	97	26	of	of	ADP
taxlaw-2796	97	27	a	a	DET
taxlaw-2796	97	28	personal	personal	ADJ
taxlaw-2796	97	29	income	income	NOUN
taxlaw-2796	97	30	tax	tax	NOUN
taxlaw-2796	97	31	system	system	NOUN
taxlaw-2796	97	32	that	that	PRON
taxlaw-2796	97	33	has	have	VERB
taxlaw-2796	97	34	fairness	fairness	NOUN
taxlaw-2796	97	35	and	and	CCONJ
taxlaw-2796	97	36	simplification	simplification	NOUN
taxlaw-2796	97	37	act	act	NOUN
taxlaw-2796	97	38	of	of	ADP
taxlaw-2796	97	39	2010	2010	NUM
taxlaw-2796	97	40	,	,	PUNCT
taxlaw-2796	97	41	s.	s.	PROPN
taxlaw-2796	97	42	_	_	PUNCT
taxlaw-2796	98	1	_	_	PUNCT
taxlaw-2796	99	1	_	_	PUNCT
taxlaw-2796	99	2	,	,	PUNCT
taxlaw-2796	99	3	111th	111th	ADJ
taxlaw-2796	99	4	cong	cong	NOUN
taxlaw-2796	99	5	.	.	PUNCT
taxlaw-2796	100	1	§	§	PROPN
taxlaw-2796	100	2	2	2	NUM
taxlaw-2796	100	3	(	(	PUNCT
taxlaw-2796	100	4	2010	2010	NUM
taxlaw-2796	100	5	)	)	PUNCT
taxlaw-2796	100	6	.	.	PUNCT
taxlaw-2796	101	1	16	16	NUM
taxlaw-2796	101	2	.	.	PUNCT
taxlaw-2796	102	1	see	see	VERB
taxlaw-2796	102	2	infra	infra	NOUN
taxlaw-2796	102	3	notes	note	VERB
taxlaw-2796	102	4	70–85	70–85	NUM
taxlaw-2796	102	5	and	and	CCONJ
taxlaw-2796	102	6	accompanying	accompany	VERB
taxlaw-2796	102	7	text	text	NOUN
taxlaw-2796	102	8	.	.	PUNCT
taxlaw-2796	103	1	department	department	NOUN
taxlaw-2796	103	2	of	of	ADP
taxlaw-2796	103	3	the	the	DET
taxlaw-2796	103	4	treasury	treasury	NOUN
taxlaw-2796	103	5	,	,	PUNCT
taxlaw-2796	103	6	integration	integration	NOUN
taxlaw-2796	103	7	of	of	ADP
taxlaw-2796	103	8	the	the	DET
taxlaw-2796	103	9	individual	individual	ADJ
taxlaw-2796	103	10	and	and	CCONJ
taxlaw-2796	103	11	corporate	corporate	ADJ
taxlaw-2796	103	12	tax	tax	NOUN
taxlaw-2796	103	13	systems	system	NOUN
taxlaw-2796	103	14	—	—	PUNCT
taxlaw-2796	103	15	taxing	tax	VERB
taxlaw-2796	103	16	business	business	NOUN
taxlaw-2796	103	17	income	income	NOUN
taxlaw-2796	103	18	once	once	SCONJ
taxlaw-2796	103	19	106	106	NUM
taxlaw-2796	103	20	(	(	PUNCT
taxlaw-2796	103	21	1992	1992	NUM
taxlaw-2796	103	22	)	)	PUNCT
taxlaw-2796	104	1	[	[	X
taxlaw-2796	104	2	hereinafter	hereinafter	NOUN
taxlaw-2796	104	3	united	united	PROPN
taxlaw-2796	104	4	states	states	PROPN
taxlaw-2796	104	5	treasury	treasury	PROPN
taxlaw-2796	104	6	]	]	PUNCT
taxlaw-2796	104	7	.	.	PUNCT
taxlaw-2796	105	1	one	one	NUM
taxlaw-2796	105	2	of	of	ADP
taxlaw-2796	105	3	the	the	DET
taxlaw-2796	105	4	co	co	NOUN
taxlaw-2796	105	5	-	-	NOUN
taxlaw-2796	105	6	authors	author	NOUN
taxlaw-2796	105	7	of	of	ADP
taxlaw-2796	105	8	this	this	DET
taxlaw-2796	105	9	article	article	NOUN
taxlaw-2796	105	10	,	,	PUNCT
taxlaw-2796	105	11	eric	eric	PROPN
taxlaw-2796	105	12	zolt	zolt	PROPN
taxlaw-2796	105	13	,	,	PUNCT
taxlaw-2796	105	14	while	while	SCONJ
taxlaw-2796	105	15	serving	serve	VERB
taxlaw-2796	105	16	as	as	ADP
taxlaw-2796	105	17	deputy	deputy	ADJ
taxlaw-2796	105	18	tax	tax	NOUN
taxlaw-2796	105	19	legislative	legislative	ADJ
taxlaw-2796	105	20	counsel	counsel	NOUN
taxlaw-2796	105	21	,	,	PUNCT
taxlaw-2796	105	22	office	office	NOUN
taxlaw-2796	105	23	of	of	ADP
taxlaw-2796	105	24	tax	tax	NOUN
taxlaw-2796	105	25	policy	policy	NOUN
taxlaw-2796	105	26	,	,	PUNCT
taxlaw-2796	105	27	was	be	AUX
taxlaw-2796	105	28	one	one	NUM
taxlaw-2796	105	29	of	of	ADP
taxlaw-2796	105	30	the	the	DET
taxlaw-2796	105	31	primary	primary	ADJ
taxlaw-2796	105	32	authors	author	NOUN
taxlaw-2796	105	33	of	of	ADP
taxlaw-2796	105	34	the	the	DET
taxlaw-2796	105	35	treasury	treasury	PROPN
taxlaw-2796	105	36	report	report	NOUN
taxlaw-2796	105	37	.	.	PUNCT
taxlaw-2796	106	1	17	17	NUM
taxlaw-2796	106	2	.	.	X
taxlaw-2796	107	1	see	see	VERB
taxlaw-2796	107	2	also	also	ADV
taxlaw-2796	107	3	edward	edward	PROPN
taxlaw-2796	107	4	d.	d.	PROPN
taxlaw-2796	107	5	kleinbard	kleinbard	PROPN
taxlaw-2796	107	6	,	,	PUNCT
taxlaw-2796	107	7	an	an	DET
taxlaw-2796	107	8	american	american	ADJ
taxlaw-2796	107	9	dual	dual	ADJ
taxlaw-2796	107	10	income	income	NOUN
taxlaw-2796	107	11	tax	tax	NOUN
taxlaw-2796	107	12	:	:	PUNCT
taxlaw-2796	107	13	$	$	SYM
taxlaw-2796	107	14	ordic	ordic	ADJ
taxlaw-2796	107	15	precedents	precedent	NOUN
taxlaw-2796	107	16	,	,	PUNCT
taxlaw-2796	107	17	5	5	NUM
taxlaw-2796	107	18	nw	nw	PROPN
taxlaw-2796	107	19	.	.	PROPN
taxlaw-2796	107	20	j.	j.	PROPN
taxlaw-2796	107	21	l.	l.	PROPN
taxlaw-2796	107	22	&	&	CCONJ
taxlaw-2796	107	23	soc	soc	PROPN
taxlaw-2796	107	24	.	.	PUNCT
taxlaw-2796	108	1	pol’y	pol’y	NOUN
taxlaw-2796	108	2	41	41	NUM
taxlaw-2796	108	3	(	(	PUNCT
taxlaw-2796	108	4	2010	2010	NUM
taxlaw-2796	108	5	)	)	PUNCT
taxlaw-2796	108	6	(	(	PUNCT
taxlaw-2796	108	7	arguing	argue	VERB
taxlaw-2796	108	8	that	that	SCONJ
taxlaw-2796	108	9	an	an	DET
taxlaw-2796	108	10	implementable	implementable	ADJ
taxlaw-2796	108	11	dual	dual	ADJ
taxlaw-2796	108	12	income	income	NOUN
taxlaw-2796	108	13	tax	tax	NOUN
taxlaw-2796	108	14	would	would	AUX
taxlaw-2796	108	15	likely	likely	ADV
taxlaw-2796	108	16	be	be	AUX
taxlaw-2796	108	17	superior	superior	ADJ
taxlaw-2796	108	18	on	on	ADP
taxlaw-2796	108	19	equity	equity	NOUN
taxlaw-2796	108	20	and	and	CCONJ
taxlaw-2796	108	21	efficiency	efficiency	NOUN
taxlaw-2796	108	22	grounds	ground	NOUN
taxlaw-2796	108	23	to	to	ADP
taxlaw-2796	108	24	the	the	DET
taxlaw-2796	108	25	current	current	ADJ
taxlaw-2796	108	26	tax	tax	NOUN
taxlaw-2796	108	27	system	system	NOUN
taxlaw-2796	108	28	)	)	PUNCT
taxlaw-2796	108	29	.	.	PUNCT
taxlaw-2796	109	1	18	18	NUM
taxlaw-2796	109	2	.	.	X
taxlaw-2796	110	1	for	for	ADP
taxlaw-2796	110	2	reviews	review	NOUN
taxlaw-2796	110	3	of	of	ADP
taxlaw-2796	110	4	dual	dual	ADJ
taxlaw-2796	110	5	income	income	NOUN
taxlaw-2796	110	6	systems	system	NOUN
taxlaw-2796	110	7	in	in	ADP
taxlaw-2796	110	8	developed	develop	VERB
taxlaw-2796	110	9	countries	country	NOUN
taxlaw-2796	110	10	,	,	PUNCT
taxlaw-2796	110	11	see	see	VERB
taxlaw-2796	110	12	sijbren	sijbren	PROPN
taxlaw-2796	110	13	cnossen	cnossen	PROPN
taxlaw-2796	110	14	,	,	PUNCT
taxlaw-2796	110	15	taxing	tax	VERB
taxlaw-2796	110	16	capital	capital	NOUN
taxlaw-2796	110	17	income	income	NOUN
taxlaw-2796	110	18	in	in	ADP
taxlaw-2796	110	19	the	the	DET
taxlaw-2796	110	20	$	$	SYM
taxlaw-2796	110	21	ordic	ordic	ADJ
taxlaw-2796	110	22	countries	country	NOUN
taxlaw-2796	110	23	:	:	PUNCT
taxlaw-2796	110	24	a	a	DET
taxlaw-2796	110	25	model	model	NOUN
taxlaw-2796	110	26	for	for	ADP
taxlaw-2796	110	27	the	the	DET
taxlaw-2796	110	28	european	european	PROPN
taxlaw-2796	110	29	union	union	PROPN
taxlaw-2796	110	30	?	?	PUNCT
taxlaw-2796	110	31	,	,	PUNCT
taxlaw-2796	110	32	in	in	ADP
taxlaw-2796	110	33	taxing	tax	VERB
taxlaw-2796	110	34	capital	capital	NOUN
taxlaw-2796	110	35	income	income	NOUN
taxlaw-2796	110	36	in	in	ADP
taxlaw-2796	110	37	the	the	DET
taxlaw-2796	110	38	european	european	PROPN
taxlaw-2796	110	39	union	union	PROPN
taxlaw-2796	110	40	:	:	PUNCT
taxlaw-2796	110	41	issues	issue	NOUN
taxlaw-2796	110	42	and	and	CCONJ
taxlaw-2796	110	43	options	option	NOUN
taxlaw-2796	110	44	for	for	ADP
taxlaw-2796	110	45	reform	reform	NOUN
taxlaw-2796	110	46	180	180	NUM
taxlaw-2796	110	47	,	,	PUNCT
taxlaw-2796	110	48	211	211	NUM
taxlaw-2796	110	49	(	(	PUNCT
taxlaw-2796	110	50	sijbren	sijbren	PROPN
taxlaw-2796	110	51	cnossen	cnossen	NOUN
taxlaw-2796	110	52	ed	ed	NOUN
taxlaw-2796	110	53	.	.	PROPN
taxlaw-2796	110	54	,	,	PUNCT
taxlaw-2796	110	55	2000	2000	NUM
taxlaw-2796	110	56	)	)	PUNCT
taxlaw-2796	110	57	;	;	PUNCT
taxlaw-2796	110	58	bernd	bernd	PROPN
taxlaw-2796	110	59	genser	genser	PROPN
taxlaw-2796	110	60	&	&	CCONJ
taxlaw-2796	110	61	andreas	andreas	PROPN
taxlaw-2796	110	62	reutter	reutter	PROPN
taxlaw-2796	110	63	,	,	PUNCT
taxlaw-2796	110	64	fiscal	fiscal	ADJ
taxlaw-2796	110	65	policy	policy	NOUN
taxlaw-2796	110	66	in	in	ADP
taxlaw-2796	110	67	action	action	NOUN
taxlaw-2796	110	68	:	:	PUNCT
taxlaw-2796	110	69	moving	move	VERB
taxlaw-2796	110	70	toward	toward	ADP
taxlaw-2796	110	71	dual	dual	ADJ
taxlaw-2796	110	72	income	income	NOUN
taxlaw-2796	110	73	taxation	taxation	NOUN
taxlaw-2796	110	74	in	in	ADP
taxlaw-2796	110	75	europe	europe	PROPN
taxlaw-2796	110	76	,	,	PUNCT
taxlaw-2796	110	77	63	63	NUM
taxlaw-2796	110	78	finanzarchiv	finanzarchiv	NOUN
taxlaw-2796	110	79	:	:	PUNCT
taxlaw-2796	110	80	pub	pub	NOUN
taxlaw-2796	110	81	.	.	PUNCT
taxlaw-2796	111	1	fin	fin	NOUN
taxlaw-2796	111	2	.	.	PUNCT
taxlaw-2796	112	1	analysis	analysis	NOUN
taxlaw-2796	112	2	436	436	NUM
taxlaw-2796	112	3	(	(	PUNCT
taxlaw-2796	112	4	2007	2007	NUM
taxlaw-2796	112	5	)	)	PUNCT
taxlaw-2796	112	6	;	;	PUNCT
taxlaw-2796	112	7	kleinbard	kleinbard	ADJ
taxlaw-2796	112	8	,	,	PUNCT
taxlaw-2796	112	9	supra	supra	PROPN
taxlaw-2796	112	10	note	note	PROPN
taxlaw-2796	112	11	17	17	NUM
taxlaw-2796	112	12	;	;	PUNCT
taxlaw-2796	112	13	peter	peter	PROPN
taxlaw-2796	112	14	birch	birch	PROPN
taxlaw-2796	112	15	sørensen	sørensen	NOUN
taxlaw-2796	112	16	,	,	PUNCT
taxlaw-2796	112	17	dual	dual	ADJ
taxlaw-2796	112	18	income	income	NOUN
taxlaw-2796	112	19	taxation	taxation	NOUN
taxlaw-2796	112	20	:	:	PUNCT
taxlaw-2796	112	21	why	why	SCONJ
taxlaw-2796	112	22	and	and	CCONJ
taxlaw-2796	112	23	how	how	SCONJ
taxlaw-2796	112	24	?	?	PUNCT
taxlaw-2796	112	25	,	,	PUNCT
taxlaw-2796	112	26	61	61	NUM
taxlaw-2796	112	27	finanzarchiv	finanzarchiv	NOUN
taxlaw-2796	112	28	559	559	NUM
taxlaw-2796	112	29	(	(	PUNCT
taxlaw-2796	112	30	2005	2005	NUM
taxlaw-2796	112	31	)	)	PUNCT
taxlaw-2796	113	1	[	[	X
taxlaw-2796	113	2	hereinafter	hereinafter	NOUN
taxlaw-2796	113	3	sørensen	sørensen	NOUN
taxlaw-2796	113	4	(	(	PUNCT
taxlaw-2796	113	5	2005	2005	NUM
taxlaw-2796	113	6	)	)	PUNCT
taxlaw-2796	113	7	]	]	PUNCT
taxlaw-2796	113	8	;	;	PUNCT
taxlaw-2796	113	9	peter	peter	PROPN
taxlaw-2796	113	10	birch	birch	PROPN
taxlaw-2796	113	11	sørensen	sørensen	PROPN
taxlaw-2796	113	12	,	,	PUNCT
taxlaw-2796	113	13	from	from	ADP
taxlaw-2796	113	14	the	the	DET
taxlaw-2796	113	15	global	global	ADJ
taxlaw-2796	113	16	income	income	NOUN
taxlaw-2796	113	17	tax	tax	NOUN
taxlaw-2796	113	18	to	to	ADP
taxlaw-2796	113	19	the	the	DET
taxlaw-2796	113	20	dual	dual	ADJ
taxlaw-2796	113	21	income	income	NOUN
taxlaw-2796	113	22	tax	tax	NOUN
taxlaw-2796	113	23	:	:	PUNCT
taxlaw-2796	113	24	recent	recent	ADJ
taxlaw-2796	113	25	tax	tax	NOUN
taxlaw-2796	113	26	reforms	reform	NOUN
taxlaw-2796	113	27	in	in	ADP
taxlaw-2796	113	28	the	the	DET
taxlaw-2796	113	29	$	$	SYM
taxlaw-2796	113	30	ordic	ordic	ADJ
taxlaw-2796	113	31	countries	country	NOUN
taxlaw-2796	113	32	,	,	PUNCT
taxlaw-2796	113	33	1	1	NUM
taxlaw-2796	113	34	int’l	int’l	NUM
taxlaw-2796	113	35	tax	tax	NOUN
taxlaw-2796	113	36	&	&	CCONJ
taxlaw-2796	113	37	pub	pub	NOUN
taxlaw-2796	113	38	.	.	PUNCT
taxlaw-2796	114	1	fin	fin	NOUN
taxlaw-2796	114	2	.	.	PUNCT
taxlaw-2796	115	1	57	57	NUM
taxlaw-2796	115	2	(	(	PUNCT
taxlaw-2796	115	3	1994	1994	NUM
taxlaw-2796	115	4	)	)	PUNCT
taxlaw-2796	116	1	[	[	X
taxlaw-2796	116	2	hereinafter	hereinafter	NOUN
taxlaw-2796	116	3	sørensen	sørensen	NOUN
taxlaw-2796	116	4	,	,	PUNCT
taxlaw-2796	116	5	from	from	ADP
taxlaw-2796	116	6	the	the	DET
taxlaw-2796	116	7	global	global	ADJ
taxlaw-2796	116	8	income	income	NOUN
taxlaw-2796	116	9	tax	tax	NOUN
taxlaw-2796	116	10	]	]	PUNCT
taxlaw-2796	116	11	.	.	PUNCT
taxlaw-2796	117	1	earlier	early	ADJ
taxlaw-2796	117	2	discussions	discussion	NOUN
taxlaw-2796	117	3	of	of	ADP
taxlaw-2796	117	4	the	the	DET
taxlaw-2796	117	5	dual	dual	ADJ
taxlaw-2796	117	6	income	income	NOUN
taxlaw-2796	117	7	tax	tax	NOUN
taxlaw-2796	117	8	in	in	ADP
taxlaw-2796	117	9	developing	develop	VERB
taxlaw-2796	117	10	countries	country	NOUN
taxlaw-2796	117	11	may	may	AUX
taxlaw-2796	117	12	be	be	AUX
taxlaw-2796	117	13	found	find	VERB
taxlaw-2796	117	14	in	in	ADP
taxlaw-2796	117	15	robin	robin	PROPN
taxlaw-2796	117	16	w.	w.	PROPN
taxlaw-2796	117	17	boadway	boadway	PROPN
taxlaw-2796	117	18	,	,	PUNCT
taxlaw-2796	117	19	income	income	NOUN
taxlaw-2796	117	20	tax	tax	NOUN
taxlaw-2796	117	21	reform	reform	NOUN
taxlaw-2796	117	22	for	for	ADP
taxlaw-2796	117	23	a	a	DET
taxlaw-2796	117	24	globalized	globalized	ADJ
taxlaw-2796	117	25	world	world	NOUN
taxlaw-2796	117	26	:	:	PUNCT
taxlaw-2796	117	27	the	the	DET
taxlaw-2796	117	28	case	case	NOUN
taxlaw-2796	117	29	for	for	ADP
taxlaw-2796	117	30	a	a	DET
taxlaw-2796	117	31	dual	dual	ADJ
taxlaw-2796	117	32	income	income	NOUN
taxlaw-2796	117	33	tax	tax	NOUN
taxlaw-2796	117	34	,	,	PUNCT
taxlaw-2796	117	35	16	16	NUM
taxlaw-2796	117	36	j.	j.	PROPN
taxlaw-2796	117	37	asian	asian	PROPN
taxlaw-2796	117	38	econ	econ	PROPN
taxlaw-2796	117	39	.	.	PUNCT
taxlaw-2796	118	1	910	910	NUM
taxlaw-2796	118	2	(	(	PUNCT
taxlaw-2796	118	3	2005	2005	NUM
taxlaw-2796	118	4	)	)	PUNCT
taxlaw-2796	118	5	and	and	CCONJ
taxlaw-2796	118	6	alberto	alberto	NOUN
taxlaw-2796	118	7	barreix	barreix	VERB
taxlaw-2796	118	8	&	&	CCONJ
taxlaw-2796	118	9	jerónimo	jerónimo	PROPN
taxlaw-2796	118	10	roca	roca	PROPN
taxlaw-2796	118	11	,	,	PUNCT
taxlaw-2796	118	12	strengthening	strengthen	VERB
taxlaw-2796	118	13	a	a	DET
taxlaw-2796	118	14	fiscal	fiscal	ADJ
taxlaw-2796	118	15	pillar	pillar	NOUN
taxlaw-2796	118	16	:	:	PUNCT
taxlaw-2796	118	17	the	the	DET
taxlaw-2796	118	18	uruguayan	uruguayan	ADJ
taxlaw-2796	118	19	dual	dual	ADJ
taxlaw-2796	118	20	income	income	NOUN
taxlaw-2796	118	21	tax	tax	NOUN
taxlaw-2796	118	22	,	,	PUNCT
taxlaw-2796	118	23	92	92	NUM
taxlaw-2796	118	24	cepal	cepal	NOUN
taxlaw-2796	118	25	rev	rev	VERB
taxlaw-2796	118	26	.	.	PROPN
taxlaw-2796	118	27	121	121	NUM
taxlaw-2796	118	28	(	(	PUNCT
taxlaw-2796	118	29	2007	2007	NUM
taxlaw-2796	118	30	)	)	PUNCT
taxlaw-2796	118	31	.	.	PUNCT
taxlaw-2796	119	1	180	180	NUM
taxlaw-2796	119	2	columbia	columbia	PROPN
taxlaw-2796	119	3	jour$al	jour$al	PROPN
taxlaw-2796	119	4	of	of	ADP
taxlaw-2796	119	5	tax	tax	NOUN
taxlaw-2796	119	6	law	law	NOUN
taxlaw-2796	119	7	[	[	X
taxlaw-2796	119	8	vol	vol	NOUN
taxlaw-2796	119	9	.	.	PUNCT
taxlaw-2796	120	1	1:174	1:174	NUM
taxlaw-2796	120	2	explicitly	explicitly	ADV
taxlaw-2796	120	3	progressive	progressive	ADJ
taxlaw-2796	120	4	tax	tax	NOUN
taxlaw-2796	120	5	rates	rate	NOUN
taxlaw-2796	120	6	.	.	PUNCT
taxlaw-2796	121	1	all	all	DET
taxlaw-2796	121	2	major	major	ADJ
taxlaw-2796	121	3	tax	tax	NOUN
taxlaw-2796	121	4	policy	policy	NOUN
taxlaw-2796	121	5	or	or	CCONJ
taxlaw-2796	121	6	tax	tax	NOUN
taxlaw-2796	121	7	administration	administration	NOUN
taxlaw-2796	121	8	reforms	reform	NOUN
taxlaw-2796	121	9	carry	carry	VERB
taxlaw-2796	121	10	economic	economic	ADJ
taxlaw-2796	121	11	and	and	CCONJ
taxlaw-2796	121	12	political	political	ADJ
taxlaw-2796	121	13	risks	risk	NOUN
taxlaw-2796	121	14	,	,	PUNCT
taxlaw-2796	121	15	and	and	CCONJ
taxlaw-2796	121	16	the	the	DET
taxlaw-2796	121	17	risk	risk	NOUN
taxlaw-2796	121	18	-	-	PUNCT
taxlaw-2796	121	19	reward	reward	NOUN
taxlaw-2796	121	20	calculus	calculus	NOUN
taxlaw-2796	121	21	will	will	AUX
taxlaw-2796	121	22	differ	differ	VERB
taxlaw-2796	121	23	from	from	ADP
taxlaw-2796	121	24	country	country	NOUN
taxlaw-2796	121	25	to	to	ADP
taxlaw-2796	121	26	country	country	NOUN
taxlaw-2796	121	27	.	.	PUNCT
taxlaw-2796	122	1	nonetheless	nonetheless	ADV
taxlaw-2796	122	2	,	,	PUNCT
taxlaw-2796	122	3	the	the	DET
taxlaw-2796	122	4	move	move	NOUN
taxlaw-2796	122	5	to	to	ADP
taxlaw-2796	122	6	a	a	DET
taxlaw-2796	122	7	dual	dual	ADJ
taxlaw-2796	122	8	income	income	NOUN
taxlaw-2796	122	9	tax	tax	NOUN
taxlaw-2796	122	10	may	may	AUX
taxlaw-2796	122	11	facilitate	facilitate	VERB
taxlaw-2796	122	12	a	a	DET
taxlaw-2796	122	13	number	number	NOUN
taxlaw-2796	122	14	of	of	ADP
taxlaw-2796	122	15	useful	useful	ADJ
taxlaw-2796	122	16	broader	broad	ADJ
taxlaw-2796	122	17	tax	tax	NOUN
taxlaw-2796	122	18	reforms	reform	NOUN
taxlaw-2796	122	19	in	in	ADP
taxlaw-2796	122	20	developing	develop	VERB
taxlaw-2796	122	21	countries	country	NOUN
taxlaw-2796	122	22	,	,	PUNCT
taxlaw-2796	122	23	including	include	VERB
taxlaw-2796	122	24	reducing	reduce	VERB
taxlaw-2796	122	25	or	or	CCONJ
taxlaw-2796	122	26	eliminating	eliminate	VERB
taxlaw-2796	122	27	corporate	corporate	ADJ
taxlaw-2796	122	28	tax	tax	NOUN
taxlaw-2796	122	29	incentives	incentive	NOUN
taxlaw-2796	122	30	,	,	PUNCT
taxlaw-2796	122	31	rationalizing	rationalize	VERB
taxlaw-2796	122	32	the	the	DET
taxlaw-2796	122	33	taxation	taxation	NOUN
taxlaw-2796	122	34	of	of	ADP
taxlaw-2796	122	35	portfolio	portfolio	NOUN
taxlaw-2796	122	36	income	income	NOUN
taxlaw-2796	122	37	of	of	ADP
taxlaw-2796	122	38	domestic	domestic	ADJ
taxlaw-2796	122	39	and	and	CCONJ
taxlaw-2796	122	40	foreign	foreign	ADJ
taxlaw-2796	122	41	investors	investor	NOUN
taxlaw-2796	122	42	,	,	PUNCT
taxlaw-2796	122	43	adopting	adopt	VERB
taxlaw-2796	122	44	withholding	withholding	NOUN
taxlaw-2796	122	45	regimes	regime	NOUN
taxlaw-2796	122	46	that	that	PRON
taxlaw-2796	122	47	may	may	AUX
taxlaw-2796	122	48	increase	increase	VERB
taxlaw-2796	122	49	tax	tax	NOUN
taxlaw-2796	122	50	compliance	compliance	NOUN
taxlaw-2796	122	51	and	and	CCONJ
taxlaw-2796	122	52	tax	tax	NOUN
taxlaw-2796	122	53	revenue	revenue	NOUN
taxlaw-2796	122	54	,	,	PUNCT
taxlaw-2796	122	55	coordinating	coordinate	VERB
taxlaw-2796	122	56	presumptive	presumptive	ADJ
taxlaw-2796	122	57	tax	tax	NOUN
taxlaw-2796	122	58	regimes	regime	NOUN
taxlaw-2796	122	59	for	for	ADP
taxlaw-2796	122	60	small	small	ADJ
taxlaw-2796	122	61	and	and	CCONJ
taxlaw-2796	122	62	medium	medium	ADJ
taxlaw-2796	122	63	businesses	business	NOUN
taxlaw-2796	122	64	with	with	ADP
taxlaw-2796	122	65	the	the	DET
taxlaw-2796	122	66	corporate	corporate	ADJ
taxlaw-2796	122	67	tax	tax	NOUN
taxlaw-2796	122	68	system	system	NOUN
taxlaw-2796	122	69	,	,	PUNCT
taxlaw-2796	122	70	and	and	CCONJ
taxlaw-2796	122	71	integrating	integrate	VERB
taxlaw-2796	122	72	payroll	payroll	NOUN
taxlaw-2796	122	73	or	or	CCONJ
taxlaw-2796	122	74	social	social	ADJ
taxlaw-2796	122	75	security	security	NOUN
taxlaw-2796	122	76	tax	tax	NOUN
taxlaw-2796	122	77	systems	system	NOUN
taxlaw-2796	122	78	with	with	ADP
taxlaw-2796	122	79	the	the	DET
taxlaw-2796	122	80	personal	personal	ADJ
taxlaw-2796	122	81	income	income	NOUN
taxlaw-2796	122	82	tax	tax	NOUN
taxlaw-2796	122	83	systems	system	NOUN
taxlaw-2796	122	84	.	.	PUNCT
taxlaw-2796	123	1	section	section	NOUN
taxlaw-2796	123	2	v	v	NOUN
taxlaw-2796	123	3	concludes	conclude	VERB
taxlaw-2796	123	4	.	.	PUNCT
taxlaw-2796	124	1	ii	ii	X
taxlaw-2796	124	2	.	.	PUNCT
taxlaw-2796	125	1	dual	dual	ADJ
taxlaw-2796	125	2	income	income	NOUN
taxlaw-2796	125	3	tax	tax	NOUN
taxlaw-2796	125	4	systems	system	NOUN
taxlaw-2796	125	5	in	in	ADP
taxlaw-2796	125	6	developed	develop	VERB
taxlaw-2796	125	7	countries	country	NOUN
taxlaw-2796	125	8	a.	a.	VERB
taxlaw-2796	125	9	the	the	DET
taxlaw-2796	125	10	$	$	SYM
taxlaw-2796	125	11	ordic	ordic	ADJ
taxlaw-2796	125	12	pioneers	pioneer	NOUN
taxlaw-2796	125	13	denmark	denmark	PROPN
taxlaw-2796	125	14	,	,	PUNCT
taxlaw-2796	125	15	finland	finland	PROPN
taxlaw-2796	125	16	,	,	PUNCT
taxlaw-2796	125	17	norway	norway	PROPN
taxlaw-2796	125	18	and	and	CCONJ
taxlaw-2796	125	19	sweden	sweden	PROPN
taxlaw-2796	125	20	were	be	AUX
taxlaw-2796	125	21	among	among	ADP
taxlaw-2796	125	22	the	the	DET
taxlaw-2796	125	23	first	first	ADJ
taxlaw-2796	125	24	countries	country	NOUN
taxlaw-2796	125	25	to	to	PART
taxlaw-2796	125	26	explicitly	explicitly	ADV
taxlaw-2796	125	27	reject	reject	VERB
taxlaw-2796	125	28	the	the	DET
taxlaw-2796	125	29	comprehensive	comprehensive	ADJ
taxlaw-2796	125	30	income	income	NOUN
taxlaw-2796	125	31	tax	tax	NOUN
taxlaw-2796	125	32	model	model	NOUN
taxlaw-2796	125	33	and	and	CCONJ
taxlaw-2796	125	34	adopt	adopt	VERB
taxlaw-2796	125	35	separate	separate	ADJ
taxlaw-2796	125	36	tax	tax	NOUN
taxlaw-2796	125	37	regimes	regime	NOUN
taxlaw-2796	125	38	for	for	ADP
taxlaw-2796	125	39	taxing	tax	VERB
taxlaw-2796	125	40	income	income	NOUN
taxlaw-2796	125	41	from	from	ADP
taxlaw-2796	125	42	labor	labor	NOUN
taxlaw-2796	125	43	and	and	CCONJ
taxlaw-2796	125	44	income	income	NOUN
taxlaw-2796	125	45	from	from	ADP
taxlaw-2796	125	46	capital	capital	NOUN
taxlaw-2796	125	47	.	.	PUNCT
taxlaw-2796	126	1	while	while	SCONJ
taxlaw-2796	126	2	denmark	denmark	NOUN
taxlaw-2796	126	3	was	be	AUX
taxlaw-2796	126	4	the	the	DET
taxlaw-2796	126	5	first	first	ADJ
taxlaw-2796	126	6	country	country	NOUN
taxlaw-2796	126	7	to	to	PART
taxlaw-2796	126	8	adopt	adopt	VERB
taxlaw-2796	126	9	a	a	DET
taxlaw-2796	126	10	dual	dual	ADJ
taxlaw-2796	126	11	income	income	NOUN
taxlaw-2796	126	12	tax	tax	NOUN
taxlaw-2796	126	13	,	,	PUNCT
taxlaw-2796	126	14	it	it	PRON
taxlaw-2796	126	15	has	have	AUX
taxlaw-2796	126	16	subsequently	subsequently	ADV
taxlaw-2796	126	17	moved	move	VERB
taxlaw-2796	126	18	to	to	ADP
taxlaw-2796	126	19	a	a	DET
taxlaw-2796	126	20	hybrid	hybrid	ADJ
taxlaw-2796	126	21	comprehensive	comprehensive	ADJ
taxlaw-2796	126	22	income	income	NOUN
taxlaw-2796	126	23	tax	tax	NOUN
taxlaw-2796	126	24	and	and	CCONJ
taxlaw-2796	126	25	a	a	DET
taxlaw-2796	126	26	dual	dual	ADJ
taxlaw-2796	126	27	income	income	NOUN
taxlaw-2796	126	28	tax	tax	NOUN
taxlaw-2796	126	29	system.19	system.19	NOUN
taxlaw-2796	126	30	table	table	NOUN
taxlaw-2796	126	31	1	1	NUM
taxlaw-2796	126	32	describes	describe	VERB
taxlaw-2796	126	33	the	the	DET
taxlaw-2796	126	34	dual	dual	ADJ
taxlaw-2796	126	35	tax	tax	NOUN
taxlaw-2796	126	36	regimes	regime	NOUN
taxlaw-2796	126	37	in	in	ADP
taxlaw-2796	126	38	those	those	DET
taxlaw-2796	126	39	countries	country	NOUN
taxlaw-2796	126	40	as	as	ADP
taxlaw-2796	126	41	of	of	ADP
taxlaw-2796	126	42	2008	2008	NUM
taxlaw-2796	126	43	.	.	PUNCT
taxlaw-2796	127	1	19	19	NUM
taxlaw-2796	127	2	.	.	X
taxlaw-2796	127	3	sørensen	sørensen	NOUN
taxlaw-2796	127	4	,	,	PUNCT
taxlaw-2796	127	5	from	from	ADP
taxlaw-2796	127	6	the	the	DET
taxlaw-2796	127	7	global	global	ADJ
taxlaw-2796	127	8	income	income	NOUN
taxlaw-2796	127	9	tax	tax	NOUN
taxlaw-2796	127	10	,	,	PUNCT
taxlaw-2796	127	11	supra	supra	PROPN
taxlaw-2796	127	12	note	note	PROPN
taxlaw-2796	127	13	18	18	NUM
taxlaw-2796	127	14	,	,	PUNCT
taxlaw-2796	127	15	at	at	ADP
taxlaw-2796	127	16	60–61	60–61	NUM
taxlaw-2796	127	17	.	.	PUNCT
taxlaw-2796	128	1	2010	2010	NUM
taxlaw-2796	128	2	]	]	PUNCT
taxlaw-2796	128	3	dual	dual	ADJ
taxlaw-2796	128	4	i$come	i$come	PRON
taxlaw-2796	128	5	taxatio$	taxatio$	NUM
taxlaw-2796	128	6	181	181	NUM
taxlaw-2796	128	7	table	table	NOUN
taxlaw-2796	128	8	1	1	NUM
taxlaw-2796	128	9	.	.	PUNCT
taxlaw-2796	129	1	dual	dual	ADJ
taxlaw-2796	129	2	income	income	NOUN
taxlaw-2796	129	3	tax	tax	NOUN
taxlaw-2796	129	4	regimes	regime	NOUN
taxlaw-2796	129	5	(	(	PUNCT
taxlaw-2796	129	6	2008	2008	NUM
taxlaw-2796	129	7	)	)	PUNCT
taxlaw-2796	129	8	20	20	NUM
taxlaw-2796	129	9	�	�	PROPN
taxlaw-2796	129	10	orway	orway	PROPN
taxlaw-2796	129	11	finland	finland	PROPN
taxlaw-2796	129	12	sweden	sweden	PROPN
taxlaw-2796	129	13	denmark	denmark	PROPN
taxlaw-2796	129	14	implementation	implementation	NOUN
taxlaw-2796	129	15	of	of	ADP
taxlaw-2796	129	16	dit	dit	PROPN
taxlaw-2796	129	17	1992	1992	NUM
taxlaw-2796	129	18	1993	1993	NUM
taxlaw-2796	129	19	1991	1991	NUM
taxlaw-2796	129	20	1987	1987	NUM
taxlaw-2796	129	21	personal	personal	ADJ
taxlaw-2796	129	22	income	income	NOUN
taxlaw-2796	129	23	tax	tax	NOUN
taxlaw-2796	129	24	rates	rate	NOUN
taxlaw-2796	129	25	at	at	ADP
taxlaw-2796	129	26	implementation	implementation	NOUN
taxlaw-2796	129	27	capital	capital	NOUN
taxlaw-2796	129	28	income	income	NOUN
taxlaw-2796	129	29	28	28	NUM
taxlaw-2796	129	30	25	25	NUM
taxlaw-2796	129	31	30	30	NUM
taxlaw-2796	129	32	50–56	50–56	NUM
taxlaw-2796	129	33	personal	personal	ADJ
taxlaw-2796	129	34	income	income	NOUN
taxlaw-2796	129	35	28–41.7	28–41.7	PROPN
taxlaw-2796	129	36	25–57	25–57	NUM
taxlaw-2796	129	37	31–51	31–51	NUM
taxlaw-2796	129	38	50–68	50–68	NUM
taxlaw-2796	129	39	2008	2008	NUM
taxlaw-2796	129	40	capital	capital	NOUN
taxlaw-2796	129	41	income	income	NOUN
taxlaw-2796	130	1	28	28	NUM
taxlaw-2796	130	2	28	28	NUM
taxlaw-2796	130	3	30	30	NUM
taxlaw-2796	130	4	59	59	NUM
taxlaw-2796	130	5	personal	personal	ADJ
taxlaw-2796	130	6	income	income	NOUN
taxlaw-2796	130	7	28–40	28–40	NUM
taxlaw-2796	130	8	16–52.5	16–52.5	NUM
taxlaw-2796	130	9	*	*	SYM
taxlaw-2796	130	10	29–62	29–62	NUM
taxlaw-2796	130	11	38–59	38–59	NUM
taxlaw-2796	130	12	corporate	corporate	ADJ
taxlaw-2796	130	13	tax	tax	NOUN
taxlaw-2796	130	14	rate	rate	NOUN
taxlaw-2796	130	15	at	at	ADP
taxlaw-2796	130	16	implementation	implementation	NOUN
taxlaw-2796	130	17	28	28	NUM
taxlaw-2796	130	18	25	25	NUM
taxlaw-2796	130	19	30	30	NUM
taxlaw-2796	130	20	50	50	NUM
taxlaw-2796	130	21	2008	2008	NUM
taxlaw-2796	130	22	28	28	NUM
taxlaw-2796	130	23	26	26	NUM
taxlaw-2796	130	24	26.3	26.3	NUM
taxlaw-2796	130	25	25	25	NUM
taxlaw-2796	130	26	*	*	PUNCT
taxlaw-2796	130	27	excludes	exclude	NOUN
taxlaw-2796	130	28	church	church	NOUN
taxlaw-2796	130	29	tax	tax	NOUN
taxlaw-2796	130	30	several	several	ADJ
taxlaw-2796	130	31	factors	factor	NOUN
taxlaw-2796	130	32	contributed	contribute	VERB
taxlaw-2796	130	33	to	to	ADP
taxlaw-2796	130	34	the	the	DET
taxlaw-2796	130	35	decisions	decision	NOUN
taxlaw-2796	130	36	to	to	PART
taxlaw-2796	130	37	adopt	adopt	VERB
taxlaw-2796	130	38	dual	dual	ADJ
taxlaw-2796	130	39	income	income	NOUN
taxlaw-2796	130	40	tax	tax	NOUN
taxlaw-2796	130	41	regimes	regime	NOUN
taxlaw-2796	130	42	in	in	ADP
taxlaw-2796	130	43	the	the	DET
taxlaw-2796	130	44	nordic	nordic	ADJ
taxlaw-2796	130	45	countries.21	countries.21	PROPN
taxlaw-2796	130	46	in	in	ADP
taxlaw-2796	130	47	the	the	DET
taxlaw-2796	130	48	1980s	1980	NOUN
taxlaw-2796	130	49	,	,	PUNCT
taxlaw-2796	130	50	these	these	DET
taxlaw-2796	130	51	countries	country	NOUN
taxlaw-2796	130	52	were	be	AUX
taxlaw-2796	130	53	concerned	concern	VERB
taxlaw-2796	130	54	that	that	SCONJ
taxlaw-2796	130	55	domestic	domestic	ADJ
taxlaw-2796	130	56	investors	investor	NOUN
taxlaw-2796	130	57	were	be	AUX
taxlaw-2796	130	58	transferring	transfer	VERB
taxlaw-2796	130	59	portfolio	portfolio	NOUN
taxlaw-2796	130	60	investments	investment	NOUN
taxlaw-2796	130	61	(	(	PUNCT
taxlaw-2796	130	62	such	such	ADJ
taxlaw-2796	130	63	as	as	ADP
taxlaw-2796	130	64	bank	bank	NOUN
taxlaw-2796	130	65	deposits	deposit	NOUN
taxlaw-2796	130	66	,	,	PUNCT
taxlaw-2796	130	67	stocks	stock	NOUN
taxlaw-2796	130	68	,	,	PUNCT
taxlaw-2796	130	69	and	and	CCONJ
taxlaw-2796	130	70	corporate	corporate	ADJ
taxlaw-2796	130	71	and	and	CCONJ
taxlaw-2796	130	72	government	government	NOUN
taxlaw-2796	130	73	bonds	bond	NOUN
taxlaw-2796	130	74	)	)	PUNCT
taxlaw-2796	130	75	outside	outside	ADP
taxlaw-2796	130	76	their	their	PRON
taxlaw-2796	130	77	countries	country	NOUN
taxlaw-2796	130	78	.	.	PUNCT
taxlaw-2796	131	1	the	the	DET
taxlaw-2796	131	2	highest	high	ADJ
taxlaw-2796	131	3	marginal	marginal	ADJ
taxlaw-2796	131	4	personal	personal	ADJ
taxlaw-2796	131	5	income	income	NOUN
taxlaw-2796	131	6	tax	tax	NOUN
taxlaw-2796	131	7	rates	rate	NOUN
taxlaw-2796	131	8	in	in	ADP
taxlaw-2796	131	9	the	the	DET
taxlaw-2796	131	10	mid-1980s	mid-1980	NOUN
taxlaw-2796	131	11	ranged	range	VERB
taxlaw-2796	131	12	from	from	ADP
taxlaw-2796	131	13	66	66	NUM
taxlaw-2796	131	14	%	%	NOUN
taxlaw-2796	131	15	in	in	ADP
taxlaw-2796	131	16	norway	norway	PROPN
taxlaw-2796	131	17	to	to	ADP
taxlaw-2796	131	18	87	87	NUM
taxlaw-2796	131	19	%	%	NOUN
taxlaw-2796	131	20	in	in	ADP
taxlaw-2796	131	21	sweden.22	sweden.22	NOUN
taxlaw-2796	131	22	given	give	VERB
taxlaw-2796	131	23	the	the	DET
taxlaw-2796	131	24	20	20	NUM
taxlaw-2796	131	25	.	.	PUNCT
taxlaw-2796	132	1	the	the	DET
taxlaw-2796	132	2	data	datum	NOUN
taxlaw-2796	132	3	for	for	ADP
taxlaw-2796	132	4	this	this	DET
taxlaw-2796	132	5	table	table	NOUN
taxlaw-2796	132	6	are	be	AUX
taxlaw-2796	132	7	from	from	ADP
taxlaw-2796	132	8	sørensen	sørensen	NOUN
taxlaw-2796	132	9	,	,	PUNCT
taxlaw-2796	132	10	from	from	ADP
taxlaw-2796	132	11	the	the	DET
taxlaw-2796	132	12	global	global	ADJ
taxlaw-2796	132	13	income	income	NOUN
taxlaw-2796	132	14	tax	tax	NOUN
taxlaw-2796	132	15	,	,	PUNCT
taxlaw-2796	132	16	supra	supra	PROPN
taxlaw-2796	132	17	note	note	PROPN
taxlaw-2796	132	18	18	18	NUM
taxlaw-2796	132	19	,	,	PUNCT
taxlaw-2796	132	20	at	at	ADP
taxlaw-2796	132	21	59	59	NUM
taxlaw-2796	132	22	,	,	PUNCT
taxlaw-2796	132	23	ibfd	ibfd	ADJ
taxlaw-2796	132	24	,	,	PUNCT
taxlaw-2796	132	25	global	global	ADJ
taxlaw-2796	132	26	individual	individual	ADJ
taxlaw-2796	132	27	tax	tax	NOUN
taxlaw-2796	132	28	handbook	handbook	NOUN
taxlaw-2796	132	29	(	(	PUNCT
taxlaw-2796	132	30	2008	2008	NUM
taxlaw-2796	132	31	)	)	PUNCT
taxlaw-2796	132	32	,	,	PUNCT
taxlaw-2796	132	33	and	and	CCONJ
taxlaw-2796	132	34	ibfd	ibfd	VERB
taxlaw-2796	132	35	,	,	PUNCT
taxlaw-2796	132	36	global	global	ADJ
taxlaw-2796	132	37	corporate	corporate	ADJ
taxlaw-2796	132	38	tax	tax	NOUN
taxlaw-2796	132	39	handbook	handbook	NOUN
taxlaw-2796	132	40	(	(	PUNCT
taxlaw-2796	132	41	2008	2008	NUM
taxlaw-2796	132	42	)	)	PUNCT
taxlaw-2796	132	43	.	.	PUNCT
taxlaw-2796	133	1	21	21	NUM
taxlaw-2796	133	2	.	.	PUNCT
taxlaw-2796	134	1	steffen	steffen	PROPN
taxlaw-2796	134	2	ganghof	ganghof	PROPN
taxlaw-2796	134	3	provides	provide	VERB
taxlaw-2796	134	4	an	an	DET
taxlaw-2796	134	5	excellent	excellent	ADJ
taxlaw-2796	134	6	review	review	NOUN
taxlaw-2796	134	7	of	of	ADP
taxlaw-2796	134	8	the	the	DET
taxlaw-2796	134	9	political	political	ADJ
taxlaw-2796	134	10	considerations	consideration	NOUN
taxlaw-2796	134	11	in	in	ADP
taxlaw-2796	134	12	denmark	denmark	PROPN
taxlaw-2796	134	13	,	,	PUNCT
taxlaw-2796	134	14	finland	finland	PROPN
taxlaw-2796	134	15	,	,	PUNCT
taxlaw-2796	134	16	norway	norway	PROPN
taxlaw-2796	134	17	,	,	PUNCT
taxlaw-2796	134	18	and	and	CCONJ
taxlaw-2796	134	19	sweden	sweden	VERB
taxlaw-2796	134	20	in	in	ADP
taxlaw-2796	134	21	reforming	reform	VERB
taxlaw-2796	134	22	their	their	PRON
taxlaw-2796	134	23	tax	tax	NOUN
taxlaw-2796	134	24	systems	system	NOUN
taxlaw-2796	134	25	to	to	PART
taxlaw-2796	134	26	adopt	adopt	VERB
taxlaw-2796	134	27	dual	dual	ADJ
taxlaw-2796	134	28	income	income	NOUN
taxlaw-2796	134	29	taxes	taxis	NOUN
taxlaw-2796	134	30	.	.	PUNCT
taxlaw-2796	135	1	steffen	steffen	PROPN
taxlaw-2796	135	2	ganghof	ganghof	PROPN
taxlaw-2796	135	3	,	,	PUNCT
taxlaw-2796	135	4	the	the	DET
taxlaw-2796	135	5	politics	politic	NOUN
taxlaw-2796	135	6	of	of	ADP
taxlaw-2796	135	7	income	income	NOUN
taxlaw-2796	135	8	taxation	taxation	NOUN
taxlaw-2796	135	9	:	:	PUNCT
taxlaw-2796	135	10	a	a	DET
taxlaw-2796	135	11	comparative	comparative	ADJ
taxlaw-2796	135	12	analysis	analysis	NOUN
taxlaw-2796	135	13	77–111	77–111	PROPN
taxlaw-2796	135	14	(	(	PUNCT
taxlaw-2796	135	15	2006	2006	NUM
taxlaw-2796	135	16	)	)	PUNCT
taxlaw-2796	135	17	.	.	PUNCT
taxlaw-2796	136	1	22	22	NUM
taxlaw-2796	136	2	.	.	X
taxlaw-2796	137	1	for	for	ADP
taxlaw-2796	137	2	example	example	NOUN
taxlaw-2796	137	3	,	,	PUNCT
taxlaw-2796	137	4	sweden	sweden	PROPN
taxlaw-2796	137	5	’s	’s	PART
taxlaw-2796	137	6	top	top	ADJ
taxlaw-2796	137	7	marginal	marginal	ADJ
taxlaw-2796	137	8	rate	rate	NOUN
taxlaw-2796	137	9	under	under	ADP
taxlaw-2796	137	10	the	the	DET
taxlaw-2796	137	11	personal	personal	ADJ
taxlaw-2796	137	12	income	income	NOUN
taxlaw-2796	137	13	tax	tax	NOUN
taxlaw-2796	137	14	system	system	NOUN
taxlaw-2796	137	15	was	be	AUX
taxlaw-2796	137	16	87	87	NUM
taxlaw-2796	137	17	%	%	NOUN
taxlaw-2796	137	18	in	in	ADP
taxlaw-2796	137	19	1979	1979	NUM
taxlaw-2796	137	20	,	,	PUNCT
taxlaw-2796	137	21	65	65	NUM
taxlaw-2796	137	22	%	%	NOUN
taxlaw-2796	137	23	in	in	ADP
taxlaw-2796	137	24	1990	1990	NUM
taxlaw-2796	137	25	,	,	PUNCT
taxlaw-2796	137	26	and	and	CCONJ
taxlaw-2796	137	27	51	51	NUM
taxlaw-2796	137	28	%	%	NOUN
taxlaw-2796	137	29	in	in	ADP
taxlaw-2796	137	30	1991	1991	NUM
taxlaw-2796	137	31	.	.	PUNCT
taxlaw-2796	138	1	sven	sven	PROPN
taxlaw-2796	138	2	larson	larson	PROPN
taxlaw-2796	138	3	,	,	PUNCT
taxlaw-2796	138	4	the	the	DET
taxlaw-2796	138	5	swedish	swedish	ADJ
taxlaw-2796	138	6	tax	tax	NOUN
taxlaw-2796	138	7	system	system	NOUN
taxlaw-2796	138	8	:	:	PUNCT
taxlaw-2796	138	9	significant	significant	ADJ
taxlaw-2796	138	10	features	feature	NOUN
taxlaw-2796	138	11	and	and	CCONJ
taxlaw-2796	138	12	lessons	lesson	NOUN
taxlaw-2796	138	13	for	for	ADP
taxlaw-2796	138	14	policymakers	policymaker	NOUN
taxlaw-2796	138	15	,	,	PUNCT
taxlaw-2796	138	16	43	43	NUM
taxlaw-2796	138	17	tax	tax	NOUN
taxlaw-2796	138	18	notes	note	NOUN
taxlaw-2796	138	19	int’l	int’l	ADJ
taxlaw-2796	138	20	395	395	NUM
taxlaw-2796	138	21	,	,	PUNCT
taxlaw-2796	138	22	396	396	NUM
taxlaw-2796	138	23	(	(	PUNCT
taxlaw-2796	138	24	2006	2006	NUM
taxlaw-2796	138	25	)	)	PUNCT
taxlaw-2796	138	26	.	.	PUNCT
taxlaw-2796	139	1	sweden	sweden	PROPN
taxlaw-2796	139	2	was	be	AUX
taxlaw-2796	139	3	not	not	PART
taxlaw-2796	139	4	alone	alone	ADJ
taxlaw-2796	139	5	in	in	ADP
taxlaw-2796	139	6	reducing	reduce	VERB
taxlaw-2796	139	7	tax	tax	NOUN
taxlaw-2796	139	8	rates	rate	NOUN
taxlaw-2796	139	9	.	.	PUNCT
taxlaw-2796	140	1	peter	peter	PROPN
taxlaw-2796	140	2	,	,	PUNCT
taxlaw-2796	140	3	buttrick	buttrick	ADJ
taxlaw-2796	140	4	,	,	PUNCT
taxlaw-2796	140	5	and	and	CCONJ
taxlaw-2796	140	6	duncan	duncan	PROPN
taxlaw-2796	140	7	note	note	VERB
taxlaw-2796	140	8	that	that	SCONJ
taxlaw-2796	140	9	the	the	DET
taxlaw-2796	140	10	gdpweighted	gdpweighte	VERB
taxlaw-2796	140	11	average	average	ADJ
taxlaw-2796	140	12	top	top	ADJ
taxlaw-2796	140	13	statutory	statutory	ADJ
taxlaw-2796	140	14	marginal	marginal	ADJ
taxlaw-2796	140	15	personal	personal	ADJ
taxlaw-2796	140	16	income	income	NOUN
taxlaw-2796	140	17	tax	tax	NOUN
taxlaw-2796	140	18	rate	rate	NOUN
taxlaw-2796	140	19	in	in	ADP
taxlaw-2796	140	20	the	the	DET
taxlaw-2796	140	21	108	108	NUM
taxlaw-2796	140	22	countries	country	NOUN
taxlaw-2796	140	23	for	for	ADP
taxlaw-2796	140	24	which	which	PRON
taxlaw-2796	140	25	they	they	PRON
taxlaw-2796	140	26	have	have	VERB
taxlaw-2796	140	27	data	datum	NOUN
taxlaw-2796	140	28	for	for	ADP
taxlaw-2796	140	29	the	the	DET
taxlaw-2796	140	30	entire	entire	ADJ
taxlaw-2796	140	31	period	period	NOUN
taxlaw-2796	140	32	was	be	AUX
taxlaw-2796	140	33	62	62	NUM
taxlaw-2796	140	34	%	%	NOUN
taxlaw-2796	140	35	in	in	ADP
taxlaw-2796	140	36	1981	1981	NUM
taxlaw-2796	140	37	,	,	PUNCT
taxlaw-2796	140	38	fell	fall	VERB
taxlaw-2796	140	39	to	to	ADP
taxlaw-2796	140	40	43	43	NUM
taxlaw-2796	140	41	%	%	NOUN
taxlaw-2796	140	42	in	in	ADP
taxlaw-2796	140	43	1991	1991	NUM
taxlaw-2796	140	44	and	and	CCONJ
taxlaw-2796	140	45	continued	continue	VERB
taxlaw-2796	140	46	to	to	PART
taxlaw-2796	140	47	decline	decline	VERB
taxlaw-2796	140	48	to	to	ADP
taxlaw-2796	140	49	only	only	ADV
taxlaw-2796	140	50	36	36	NUM
taxlaw-2796	140	51	%	%	NOUN
taxlaw-2796	140	52	in	in	ADP
taxlaw-2796	140	53	2005	2005	NUM
taxlaw-2796	140	54	.	.	PUNCT
taxlaw-2796	141	1	klara	klara	PROPN
taxlaw-2796	141	2	sabirianova	sabirianova	PROPN
taxlaw-2796	141	3	peter	peter	PROPN
taxlaw-2796	141	4	,	,	PUNCT
taxlaw-2796	141	5	steve	steve	PROPN
taxlaw-2796	141	6	buttrick	buttrick	PROPN
taxlaw-2796	141	7	&	&	CCONJ
taxlaw-2796	141	8	denvil	denvil	PROPN
taxlaw-2796	141	9	duncan	duncan	PROPN
taxlaw-2796	141	10	,	,	PUNCT
taxlaw-2796	141	11	global	global	ADJ
taxlaw-2796	141	12	reform	reform	NOUN
taxlaw-2796	141	13	of	of	ADP
taxlaw-2796	141	14	personal	personal	ADJ
taxlaw-2796	141	15	income	income	NOUN
taxlaw-2796	141	16	taxation	taxation	NOUN
taxlaw-2796	141	17	,	,	PUNCT
taxlaw-2796	141	18	1981–2005	1981–2005	NUM
taxlaw-2796	141	19	:	:	PUNCT
taxlaw-2796	141	20	evidence	evidence	NOUN
taxlaw-2796	141	21	from	from	ADP
taxlaw-2796	141	22	189	189	NUM
taxlaw-2796	141	23	countries	country	NOUN
taxlaw-2796	141	24	(	(	PUNCT
taxlaw-2796	141	25	iza	iza	PROPN
taxlaw-2796	141	26	discussion	discussion	PROPN
taxlaw-2796	141	27	paper	paper	PROPN
taxlaw-2796	141	28	no	no	INTJ
taxlaw-2796	141	29	.	.	PROPN
taxlaw-2796	141	30	42228	42228	NUM
taxlaw-2796	141	31	,	,	PUNCT
taxlaw-2796	141	32	2009	2009	NUM
taxlaw-2796	141	33	)	)	PUNCT
taxlaw-2796	141	34	.	.	PUNCT
taxlaw-2796	142	1	182	182	NUM
taxlaw-2796	142	2	columbia	columbia	PROPN
taxlaw-2796	142	3	jour$al	jour$al	PROPN
taxlaw-2796	142	4	of	of	ADP
taxlaw-2796	142	5	tax	tax	NOUN
taxlaw-2796	142	6	law	law	NOUN
taxlaw-2796	142	7	[	[	X
taxlaw-2796	142	8	vol	vol	NOUN
taxlaw-2796	142	9	.	.	PUNCT
taxlaw-2796	143	1	1:174	1:174	NUM
taxlaw-2796	143	2	high	high	ADJ
taxlaw-2796	143	3	tax	tax	NOUN
taxlaw-2796	143	4	rates	rate	NOUN
taxlaw-2796	143	5	that	that	PRON
taxlaw-2796	143	6	individuals	individual	NOUN
taxlaw-2796	143	7	were	be	AUX
taxlaw-2796	143	8	facing	face	VERB
taxlaw-2796	143	9	on	on	ADP
taxlaw-2796	143	10	portfolio	portfolio	NOUN
taxlaw-2796	143	11	income	income	NOUN
taxlaw-2796	143	12	in	in	ADP
taxlaw-2796	143	13	the	the	DET
taxlaw-2796	143	14	nordic	nordic	ADJ
taxlaw-2796	143	15	countries	country	NOUN
taxlaw-2796	143	16	,	,	PUNCT
taxlaw-2796	143	17	strong	strong	ADJ
taxlaw-2796	143	18	incentives	incentive	NOUN
taxlaw-2796	143	19	existed	exist	VERB
taxlaw-2796	143	20	for	for	SCONJ
taxlaw-2796	143	21	domestic	domestic	ADJ
taxlaw-2796	143	22	investors	investor	NOUN
taxlaw-2796	143	23	to	to	PART
taxlaw-2796	143	24	move	move	VERB
taxlaw-2796	143	25	their	their	PRON
taxlaw-2796	143	26	investments	investment	NOUN
taxlaw-2796	143	27	offshore	offshore	ADV
taxlaw-2796	143	28	to	to	PART
taxlaw-2796	143	29	avoid	avoid	VERB
taxlaw-2796	143	30	domestic	domestic	ADJ
taxlaw-2796	143	31	taxation.23	taxation.23	NOUN
taxlaw-2796	143	32	the	the	DET
taxlaw-2796	143	33	globalization	globalization	NOUN
taxlaw-2796	143	34	of	of	ADP
taxlaw-2796	143	35	capital	capital	NOUN
taxlaw-2796	143	36	markets	market	NOUN
taxlaw-2796	143	37	made	make	VERB
taxlaw-2796	143	38	it	it	PRON
taxlaw-2796	143	39	easier	easy	ADJ
taxlaw-2796	143	40	for	for	SCONJ
taxlaw-2796	143	41	individual	individual	ADJ
taxlaw-2796	143	42	investors	investor	NOUN
taxlaw-2796	143	43	to	to	PART
taxlaw-2796	143	44	establish	establish	VERB
taxlaw-2796	143	45	and	and	CCONJ
taxlaw-2796	143	46	maintain	maintain	VERB
taxlaw-2796	143	47	investment	investment	NOUN
taxlaw-2796	143	48	and	and	CCONJ
taxlaw-2796	143	49	bank	bank	NOUN
taxlaw-2796	143	50	accounts	account	NOUN
taxlaw-2796	143	51	outside	outside	ADP
taxlaw-2796	143	52	their	their	PRON
taxlaw-2796	143	53	home	home	NOUN
taxlaw-2796	143	54	country.24	country.24	NOUN
taxlaw-2796	143	55	at	at	ADP
taxlaw-2796	143	56	the	the	DET
taxlaw-2796	143	57	same	same	ADJ
taxlaw-2796	143	58	time	time	NOUN
taxlaw-2796	143	59	,	,	PUNCT
taxlaw-2796	143	60	relatively	relatively	ADV
taxlaw-2796	143	61	high	high	ADJ
taxlaw-2796	143	62	inflation	inflation	NOUN
taxlaw-2796	143	63	rates	rate	NOUN
taxlaw-2796	143	64	resulted	result	VERB
taxlaw-2796	143	65	in	in	ADP
taxlaw-2796	143	66	substantial	substantial	ADJ
taxlaw-2796	143	67	effective	effective	ADJ
taxlaw-2796	143	68	tax	tax	NOUN
taxlaw-2796	143	69	rates	rate	NOUN
taxlaw-2796	143	70	on	on	ADP
taxlaw-2796	143	71	capital	capital	NOUN
taxlaw-2796	143	72	income.25	income.25	NOUN
taxlaw-2796	143	73	even	even	ADV
taxlaw-2796	143	74	at	at	ADP
taxlaw-2796	143	75	modest	modest	ADJ
taxlaw-2796	143	76	rates	rate	NOUN
taxlaw-2796	143	77	of	of	ADP
taxlaw-2796	143	78	inflation	inflation	NOUN
taxlaw-2796	143	79	,	,	PUNCT
taxlaw-2796	143	80	subjecting	subject	VERB
taxlaw-2796	143	81	nominal	nominal	ADJ
taxlaw-2796	143	82	interest	interest	NOUN
taxlaw-2796	143	83	income	income	NOUN
taxlaw-2796	143	84	to	to	ADP
taxlaw-2796	143	85	tax	tax	NOUN
taxlaw-2796	143	86	rates	rate	NOUN
taxlaw-2796	143	87	over	over	ADP
taxlaw-2796	143	88	50	50	NUM
taxlaw-2796	143	89	%	%	NOUN
taxlaw-2796	143	90	results	result	NOUN
taxlaw-2796	143	91	in	in	ADP
taxlaw-2796	143	92	very	very	ADV
taxlaw-2796	143	93	high	high	ADJ
taxlaw-2796	143	94	effective	effective	ADJ
taxlaw-2796	143	95	tax	tax	NOUN
taxlaw-2796	143	96	rates	rate	NOUN
taxlaw-2796	143	97	on	on	ADP
taxlaw-2796	143	98	real	real	ADJ
taxlaw-2796	143	99	interest	interest	NOUN
taxlaw-2796	143	100	income	income	NOUN
taxlaw-2796	143	101	.	.	PUNCT
taxlaw-2796	144	1	tax	tax	NOUN
taxlaw-2796	144	2	systems	system	NOUN
taxlaw-2796	144	3	in	in	ADP
taxlaw-2796	144	4	most	most	ADJ
taxlaw-2796	144	5	countries	country	NOUN
taxlaw-2796	144	6	do	do	AUX
taxlaw-2796	144	7	not	not	PART
taxlaw-2796	144	8	provide	provide	VERB
taxlaw-2796	144	9	for	for	ADP
taxlaw-2796	144	10	adjustments	adjustment	NOUN
taxlaw-2796	144	11	for	for	ADP
taxlaw-2796	144	12	inflation.26	inflation.26	NOUN
taxlaw-2796	144	13	the	the	DET
taxlaw-2796	144	14	combination	combination	NOUN
taxlaw-2796	144	15	of	of	ADP
taxlaw-2796	144	16	high	high	ADJ
taxlaw-2796	144	17	tax	tax	NOUN
taxlaw-2796	144	18	rates	rate	NOUN
taxlaw-2796	144	19	,	,	PUNCT
taxlaw-2796	144	20	relatively	relatively	ADV
taxlaw-2796	144	21	effective	effective	ADJ
taxlaw-2796	144	22	tax	tax	NOUN
taxlaw-2796	144	23	administration	administration	NOUN
taxlaw-2796	144	24	,	,	PUNCT
taxlaw-2796	144	25	and	and	CCONJ
taxlaw-2796	144	26	no	no	DET
taxlaw-2796	144	27	inflation	inflation	NOUN
taxlaw-2796	144	28	adjustments	adjustment	NOUN
taxlaw-2796	144	29	made	make	VERB
taxlaw-2796	144	30	the	the	DET
taxlaw-2796	144	31	problems	problem	NOUN
taxlaw-2796	144	32	more	more	ADV
taxlaw-2796	144	33	acute	acute	ADJ
taxlaw-2796	144	34	in	in	ADP
taxlaw-2796	144	35	the	the	DET
taxlaw-2796	144	36	nordic	nordic	PROPN
taxlaw-2796	144	37	countries.27	countries.27	PROPN
taxlaw-2796	144	38	applying	apply	VERB
taxlaw-2796	144	39	a	a	DET
taxlaw-2796	144	40	low	low	ADJ
taxlaw-2796	144	41	flat	flat	ADJ
taxlaw-2796	144	42	rate	rate	NOUN
taxlaw-2796	144	43	to	to	ADP
taxlaw-2796	144	44	capital	capital	NOUN
taxlaw-2796	144	45	income	income	NOUN
taxlaw-2796	144	46	provided	provide	VERB
taxlaw-2796	144	47	a	a	DET
taxlaw-2796	144	48	rough	rough	ADJ
taxlaw-2796	144	49	adjustment	adjustment	NOUN
taxlaw-2796	144	50	for	for	ADP
taxlaw-2796	144	51	inflation.28	inflation.28	NOUN
taxlaw-2796	144	52	the	the	DET
taxlaw-2796	144	53	then	then	ADV
taxlaw-2796	144	54	-	-	PUNCT
taxlaw-2796	144	55	existing	exist	VERB
taxlaw-2796	144	56	tax	tax	NOUN
taxlaw-2796	144	57	regimes	regime	NOUN
taxlaw-2796	144	58	in	in	ADP
taxlaw-2796	144	59	the	the	DET
taxlaw-2796	144	60	nordic	nordic	ADJ
taxlaw-2796	144	61	countries	country	NOUN
taxlaw-2796	144	62	also	also	ADV
taxlaw-2796	144	63	provided	provide	VERB
taxlaw-2796	144	64	substantial	substantial	ADJ
taxlaw-2796	144	65	tax	tax	NOUN
taxlaw-2796	144	66	preferences	preference	NOUN
taxlaw-2796	144	67	for	for	ADP
taxlaw-2796	144	68	capital	capital	NOUN
taxlaw-2796	144	69	investments.29	investments.29	NOUN
taxlaw-2796	144	70	as	as	ADP
taxlaw-2796	144	71	in	in	ADP
taxlaw-2796	144	72	other	other	ADJ
taxlaw-2796	144	73	countries	country	NOUN
taxlaw-2796	144	74	,	,	PUNCT
taxlaw-2796	144	75	these	these	DET
taxlaw-2796	144	76	preferences	preference	NOUN
taxlaw-2796	144	77	often	often	ADV
taxlaw-2796	144	78	took	take	VERB
taxlaw-2796	144	79	the	the	DET
taxlaw-2796	144	80	form	form	NOUN
taxlaw-2796	144	81	of	of	ADP
taxlaw-2796	144	82	current	current	ADJ
taxlaw-2796	144	83	deductibility	deductibility	NOUN
taxlaw-2796	144	84	of	of	ADP
taxlaw-2796	144	85	many	many	ADJ
taxlaw-2796	144	86	expenses	expense	NOUN
taxlaw-2796	144	87	while	while	SCONJ
taxlaw-2796	144	88	taxes	taxis	NOUN
taxlaw-2796	144	89	on	on	ADP
taxlaw-2796	144	90	the	the	DET
taxlaw-2796	144	91	income	income	NOUN
taxlaw-2796	144	92	associated	associate	VERB
taxlaw-2796	144	93	with	with	ADP
taxlaw-2796	144	94	the	the	DET
taxlaw-2796	144	95	expenses	expense	NOUN
taxlaw-2796	144	96	were	be	AUX
taxlaw-2796	144	97	deferred	defer	VERB
taxlaw-2796	144	98	.	.	PUNCT
taxlaw-2796	145	1	in	in	ADP
taxlaw-2796	145	2	particular	particular	ADJ
taxlaw-2796	145	3	,	,	PUNCT
taxlaw-2796	145	4	the	the	DET
taxlaw-2796	145	5	full	full	ADJ
taxlaw-2796	145	6	deductibility	deductibility	NOUN
taxlaw-2796	145	7	of	of	ADP
taxlaw-2796	145	8	interest	interest	NOUN
taxlaw-2796	145	9	on	on	ADP
taxlaw-2796	145	10	debt	debt	NOUN
taxlaw-2796	145	11	incurred	incur	VERB
taxlaw-2796	145	12	to	to	PART
taxlaw-2796	145	13	finance	finance	VERB
taxlaw-2796	145	14	tax	tax	NOUN
taxlaw-2796	145	15	-	-	PUNCT
taxlaw-2796	145	16	favored	favor	VERB
taxlaw-2796	145	17	assets	asset	NOUN
taxlaw-2796	145	18	resulted	result	VERB
taxlaw-2796	145	19	in	in	ADP
taxlaw-2796	145	20	negative	negative	ADJ
taxlaw-2796	145	21	effective	effective	ADJ
taxlaw-2796	145	22	tax	tax	NOUN
taxlaw-2796	145	23	rates	rate	NOUN
taxlaw-2796	145	24	on	on	ADP
taxlaw-2796	145	25	capital	capital	NOUN
taxlaw-2796	145	26	income.30	income.30	NOUN
taxlaw-2796	145	27	taxpayers	taxpayer	NOUN
taxlaw-2796	145	28	used	use	VERB
taxlaw-2796	145	29	deductions	deduction	NOUN
taxlaw-2796	145	30	associated	associate	VERB
taxlaw-2796	145	31	with	with	ADP
taxlaw-2796	145	32	capital	capital	NOUN
taxlaw-2796	145	33	income	income	NOUN
taxlaw-2796	145	34	to	to	ADP
taxlaw-2796	145	35	23	23	NUM
taxlaw-2796	145	36	.	.	PUNCT
taxlaw-2796	146	1	sørensen	sørensen	NOUN
taxlaw-2796	146	2	,	,	PUNCT
taxlaw-2796	146	3	from	from	ADP
taxlaw-2796	146	4	the	the	DET
taxlaw-2796	146	5	global	global	ADJ
taxlaw-2796	146	6	income	income	NOUN
taxlaw-2796	146	7	tax	tax	NOUN
taxlaw-2796	146	8	,	,	PUNCT
taxlaw-2796	146	9	supra	supra	PROPN
taxlaw-2796	146	10	note	note	PROPN
taxlaw-2796	146	11	18	18	NUM
taxlaw-2796	146	12	;	;	PUNCT
taxlaw-2796	146	13	peter	peter	PROPN
taxlaw-2796	146	14	birch	birch	PROPN
taxlaw-2796	146	15	sørensen	sørensen	PROPN
taxlaw-2796	146	16	,	,	PUNCT
taxlaw-2796	146	17	the	the	DET
taxlaw-2796	146	18	$	$	SYM
taxlaw-2796	146	19	ordic	ordic	ADJ
taxlaw-2796	146	20	dual	dual	ADJ
taxlaw-2796	146	21	income	income	NOUN
taxlaw-2796	146	22	tax	tax	NOUN
taxlaw-2796	146	23	:	:	PUNCT
taxlaw-2796	146	24	principles	principle	NOUN
taxlaw-2796	146	25	,	,	PUNCT
taxlaw-2796	146	26	practices	practice	NOUN
taxlaw-2796	146	27	,	,	PUNCT
taxlaw-2796	146	28	and	and	CCONJ
taxlaw-2796	146	29	relevance	relevance	NOUN
taxlaw-2796	146	30	for	for	ADP
taxlaw-2796	146	31	canada	canada	PROPN
taxlaw-2796	146	32	,	,	PUNCT
taxlaw-2796	146	33	55	55	NUM
taxlaw-2796	146	34	can	can	NOUN
taxlaw-2796	146	35	.	.	PUNCT
taxlaw-2796	147	1	tax	tax	NOUN
taxlaw-2796	147	2	j.	j.	PROPN
taxlaw-2796	147	3	557	557	PROPN
taxlaw-2796	147	4	,	,	PUNCT
taxlaw-2796	147	5	565–66	565–66	NUM
taxlaw-2796	147	6	(	(	PUNCT
taxlaw-2796	147	7	2007	2007	NUM
taxlaw-2796	147	8	)	)	PUNCT
taxlaw-2796	148	1	[	[	X
taxlaw-2796	148	2	hereinafter	hereinafter	NOUN
taxlaw-2796	148	3	sørensen	sørensen	NOUN
taxlaw-2796	148	4	,	,	PUNCT
taxlaw-2796	148	5	the	the	DET
taxlaw-2796	148	6	$	$	SYM
taxlaw-2796	148	7	ordic	ordic	ADJ
taxlaw-2796	148	8	dual	dual	ADJ
taxlaw-2796	148	9	income	income	NOUN
taxlaw-2796	148	10	tax	tax	NOUN
taxlaw-2796	148	11	]	]	PUNCT
taxlaw-2796	148	12	.	.	PUNCT
taxlaw-2796	149	1	24	24	NUM
taxlaw-2796	149	2	.	.	PUNCT
taxlaw-2796	149	3	sørensen	sørensen	NOUN
taxlaw-2796	149	4	,	,	PUNCT
taxlaw-2796	149	5	from	from	ADP
taxlaw-2796	149	6	the	the	DET
taxlaw-2796	149	7	global	global	ADJ
taxlaw-2796	149	8	income	income	NOUN
taxlaw-2796	149	9	tax	tax	NOUN
taxlaw-2796	149	10	,	,	PUNCT
taxlaw-2796	149	11	supra	supra	PROPN
taxlaw-2796	149	12	note	note	PROPN
taxlaw-2796	149	13	18	18	NUM
taxlaw-2796	149	14	;	;	PUNCT
taxlaw-2796	149	15	sørensen	sørensen	NOUN
taxlaw-2796	149	16	,	,	PUNCT
taxlaw-2796	149	17	the	the	DET
taxlaw-2796	149	18	$	$	SYM
taxlaw-2796	149	19	ordic	ordic	ADJ
taxlaw-2796	149	20	dual	dual	ADJ
taxlaw-2796	149	21	income	income	NOUN
taxlaw-2796	149	22	tax	tax	NOUN
taxlaw-2796	149	23	,	,	PUNCT
taxlaw-2796	149	24	supra	supra	PROPN
taxlaw-2796	149	25	note	note	NOUN
taxlaw-2796	149	26	23	23	NUM
taxlaw-2796	149	27	.	.	PUNCT
taxlaw-2796	150	1	25	25	NUM
taxlaw-2796	150	2	.	.	PUNCT
taxlaw-2796	150	3	sørensen	sørensen	NOUN
taxlaw-2796	150	4	,	,	PUNCT
taxlaw-2796	150	5	from	from	ADP
taxlaw-2796	150	6	the	the	DET
taxlaw-2796	150	7	global	global	ADJ
taxlaw-2796	150	8	income	income	NOUN
taxlaw-2796	150	9	tax	tax	NOUN
taxlaw-2796	150	10	,	,	PUNCT
taxlaw-2796	150	11	supra	supra	PROPN
taxlaw-2796	150	12	note	note	PROPN
taxlaw-2796	150	13	18	18	NUM
taxlaw-2796	150	14	,	,	PUNCT
taxlaw-2796	150	15	at	at	ADP
taxlaw-2796	150	16	62–64	62–64	NUM
taxlaw-2796	150	17	;	;	PUNCT
taxlaw-2796	150	18	sørensen	sørensen	NOUN
taxlaw-2796	150	19	,	,	PUNCT
taxlaw-2796	150	20	the	the	DET
taxlaw-2796	150	21	$	$	SYM
taxlaw-2796	150	22	ordic	ordic	ADJ
taxlaw-2796	150	23	dual	dual	ADJ
taxlaw-2796	150	24	income	income	NOUN
taxlaw-2796	150	25	tax	tax	NOUN
taxlaw-2796	150	26	,	,	PUNCT
taxlaw-2796	150	27	supra	supra	PROPN
taxlaw-2796	150	28	note	note	NOUN
taxlaw-2796	150	29	23	23	NUM
taxlaw-2796	150	30	,	,	PUNCT
taxlaw-2796	150	31	at	at	ADP
taxlaw-2796	150	32	11	11	NUM
taxlaw-2796	150	33	.	.	PUNCT
taxlaw-2796	150	34	26	26	NUM
taxlaw-2796	150	35	.	.	PUNCT
taxlaw-2796	150	36	victor	victor	PROPN
taxlaw-2796	150	37	thuronyi	thuronyi	PROPN
taxlaw-2796	150	38	,	,	PUNCT
taxlaw-2796	150	39	adjusting	adjust	VERB
taxlaw-2796	150	40	for	for	ADP
taxlaw-2796	150	41	inflation	inflation	NOUN
taxlaw-2796	150	42	,	,	PUNCT
taxlaw-2796	150	43	in	in	ADP
taxlaw-2796	150	44	tax	tax	NOUN
taxlaw-2796	150	45	law	law	NOUN
taxlaw-2796	150	46	design	design	NOUN
taxlaw-2796	150	47	and	and	CCONJ
taxlaw-2796	150	48	drafting	draft	VERB
taxlaw-2796	150	49	434	434	NUM
taxlaw-2796	150	50	(	(	PUNCT
taxlaw-2796	150	51	victor	victor	PROPN
taxlaw-2796	150	52	thuronyi	thuronyi	PROPN
taxlaw-2796	150	53	ed	ed	PROPN
taxlaw-2796	150	54	.	.	PROPN
taxlaw-2796	150	55	,	,	PUNCT
taxlaw-2796	150	56	1998	1998	NUM
taxlaw-2796	150	57	)	)	PUNCT
taxlaw-2796	150	58	.	.	PUNCT
taxlaw-2796	151	1	27	27	NUM
taxlaw-2796	151	2	.	.	PUNCT
taxlaw-2796	151	3	sørensen	sørensen	NOUN
taxlaw-2796	151	4	,	,	PUNCT
taxlaw-2796	151	5	from	from	ADP
taxlaw-2796	151	6	the	the	DET
taxlaw-2796	151	7	global	global	ADJ
taxlaw-2796	151	8	income	income	NOUN
taxlaw-2796	151	9	tax	tax	NOUN
taxlaw-2796	151	10	,	,	PUNCT
taxlaw-2796	151	11	supra	supra	PROPN
taxlaw-2796	151	12	note	note	PROPN
taxlaw-2796	151	13	18	18	NUM
taxlaw-2796	151	14	;	;	PUNCT
taxlaw-2796	151	15	sørensen	sørensen	NOUN
taxlaw-2796	151	16	,	,	PUNCT
taxlaw-2796	151	17	the	the	DET
taxlaw-2796	151	18	$	$	SYM
taxlaw-2796	151	19	ordic	ordic	ADJ
taxlaw-2796	151	20	dual	dual	ADJ
taxlaw-2796	151	21	income	income	NOUN
taxlaw-2796	151	22	tax	tax	NOUN
taxlaw-2796	151	23	,	,	PUNCT
taxlaw-2796	151	24	supra	supra	PROPN
taxlaw-2796	151	25	note	note	NOUN
taxlaw-2796	151	26	23	23	NUM
taxlaw-2796	151	27	.	.	PUNCT
taxlaw-2796	152	1	28	28	NUM
taxlaw-2796	152	2	.	.	PUNCT
taxlaw-2796	153	1	sørensen	sørensen	NOUN
taxlaw-2796	153	2	,	,	PUNCT
taxlaw-2796	153	3	from	from	ADP
taxlaw-2796	153	4	the	the	DET
taxlaw-2796	153	5	global	global	ADJ
taxlaw-2796	153	6	income	income	NOUN
taxlaw-2796	153	7	tax	tax	NOUN
taxlaw-2796	153	8	,	,	PUNCT
taxlaw-2796	153	9	supra	supra	PROPN
taxlaw-2796	153	10	note	note	PROPN
taxlaw-2796	153	11	18	18	NUM
taxlaw-2796	153	12	;	;	PUNCT
taxlaw-2796	153	13	sørensen	sørensen	NOUN
taxlaw-2796	153	14	,	,	PUNCT
taxlaw-2796	153	15	the	the	DET
taxlaw-2796	153	16	$	$	SYM
taxlaw-2796	153	17	ordic	ordic	ADJ
taxlaw-2796	153	18	dual	dual	ADJ
taxlaw-2796	153	19	income	income	NOUN
taxlaw-2796	153	20	tax	tax	NOUN
taxlaw-2796	153	21	,	,	PUNCT
taxlaw-2796	153	22	supra	supra	PROPN
taxlaw-2796	153	23	note	note	NOUN
taxlaw-2796	153	24	23	23	NUM
taxlaw-2796	153	25	.	.	PUNCT
taxlaw-2796	153	26	29	29	NUM
taxlaw-2796	153	27	.	.	PUNCT
taxlaw-2796	154	1	sørensen	sørensen	NOUN
taxlaw-2796	154	2	,	,	PUNCT
taxlaw-2796	154	3	the	the	DET
taxlaw-2796	154	4	$	$	SYM
taxlaw-2796	154	5	ordic	ordic	ADJ
taxlaw-2796	154	6	dual	dual	ADJ
taxlaw-2796	154	7	income	income	NOUN
taxlaw-2796	154	8	tax	tax	NOUN
taxlaw-2796	154	9	,	,	PUNCT
taxlaw-2796	154	10	supra	supra	PROPN
taxlaw-2796	154	11	note	note	NOUN
taxlaw-2796	154	12	23	23	NUM
taxlaw-2796	154	13	,	,	PUNCT
taxlaw-2796	154	14	at	at	ADP
taxlaw-2796	154	15	10	10	NUM
taxlaw-2796	154	16	.	.	PUNCT
taxlaw-2796	154	17	30	30	NUM
taxlaw-2796	154	18	.	.	PUNCT
taxlaw-2796	155	1	sørensen	sørensen	PROPN
taxlaw-2796	155	2	contends	contend	VERB
taxlaw-2796	155	3	that	that	SCONJ
taxlaw-2796	155	4	before	before	ADP
taxlaw-2796	155	5	introducing	introduce	VERB
taxlaw-2796	155	6	dual	dual	ADJ
taxlaw-2796	155	7	income	income	NOUN
taxlaw-2796	155	8	tax	tax	NOUN
taxlaw-2796	155	9	regimes	regime	NOUN
taxlaw-2796	155	10	,	,	PUNCT
taxlaw-2796	155	11	norway	norway	PROPN
taxlaw-2796	155	12	and	and	CCONJ
taxlaw-2796	155	13	sweden	sweden	PROPN
taxlaw-2796	155	14	likely	likely	ADV
taxlaw-2796	155	15	had	have	VERB
taxlaw-2796	155	16	negative	negative	ADJ
taxlaw-2796	155	17	tax	tax	NOUN
taxlaw-2796	155	18	revenue	revenue	NOUN
taxlaw-2796	155	19	on	on	ADP
taxlaw-2796	155	20	capital	capital	NOUN
taxlaw-2796	155	21	income	income	NOUN
taxlaw-2796	155	22	under	under	ADP
taxlaw-2796	155	23	the	the	DET
taxlaw-2796	155	24	personal	personal	ADJ
taxlaw-2796	155	25	income	income	NOUN
taxlaw-2796	155	26	tax	tax	NOUN
taxlaw-2796	155	27	system	system	NOUN
taxlaw-2796	155	28	.	.	PUNCT
taxlaw-2796	156	1	i	i	PRON
taxlaw-2796	156	2	d.	d.	PROPN
taxlaw-2796	156	3	similar	similar	ADJ
taxlaw-2796	156	4	results	result	NOUN
taxlaw-2796	156	5	have	have	AUX
taxlaw-2796	156	6	been	be	AUX
taxlaw-2796	156	7	found	find	VERB
taxlaw-2796	156	8	in	in	ADP
taxlaw-2796	156	9	other	other	ADJ
taxlaw-2796	156	10	developed	develop	VERB
taxlaw-2796	156	11	countries	country	NOUN
taxlaw-2796	156	12	.	.	PUNCT
taxlaw-2796	157	1	for	for	ADP
taxlaw-2796	157	2	a	a	DET
taxlaw-2796	157	3	discussion	discussion	NOUN
taxlaw-2796	157	4	of	of	ADP
taxlaw-2796	157	5	revenue	revenue	NOUN
taxlaw-2796	157	6	from	from	ADP
taxlaw-2796	157	7	taxation	taxation	NOUN
taxlaw-2796	157	8	of	of	ADP
taxlaw-2796	157	9	capital	capital	NOUN
taxlaw-2796	157	10	income	income	NOUN
taxlaw-2796	157	11	in	in	ADP
taxlaw-2796	157	12	the	the	DET
taxlaw-2796	157	13	united	united	PROPN
taxlaw-2796	157	14	states	states	PROPN
taxlaw-2796	157	15	,	,	PUNCT
taxlaw-2796	157	16	see	see	VERB
taxlaw-2796	157	17	roger	roger	PROPN
taxlaw-2796	157	18	gordon	gordon	PROPN
taxlaw-2796	157	19	&	&	CCONJ
taxlaw-2796	157	20	joel	joel	PROPN
taxlaw-2796	157	21	slemrod	slemrod	PROPN
taxlaw-2796	157	22	,	,	PUNCT
taxlaw-2796	157	23	do	do	AUX
taxlaw-2796	157	24	we	we	PRON
taxlaw-2796	157	25	collect	collect	VERB
taxlaw-2796	157	26	any	any	DET
taxlaw-2796	157	27	revenue	revenue	NOUN
taxlaw-2796	157	28	from	from	ADP
taxlaw-2796	157	29	taxing	tax	VERB
taxlaw-2796	157	30	capital	capital	NOUN
taxlaw-2796	157	31	income	income	NOUN
taxlaw-2796	157	32	?	?	PUNCT
taxlaw-2796	157	33	,	,	PUNCT
taxlaw-2796	157	34	2	2	NUM
taxlaw-2796	157	35	tax	tax	NOUN
taxlaw-2796	157	36	pol	pol	NOUN
taxlaw-2796	157	37	.	.	PUNCT
taxlaw-2796	157	38	&	&	CCONJ
taxlaw-2796	157	39	the	the	DET
taxlaw-2796	157	40	econ	econ	NOUN
taxlaw-2796	157	41	.	.	PUNCT
taxlaw-2796	158	1	89	89	NUM
taxlaw-2796	159	1	(	(	PUNCT
taxlaw-2796	159	2	1988	1988	NUM
taxlaw-2796	159	3	)	)	PUNCT
taxlaw-2796	159	4	and	and	CCONJ
taxlaw-2796	159	5	roger	roger	PROPN
taxlaw-2796	159	6	gordon	gordon	PROPN
taxlaw-2796	159	7	,	,	PUNCT
taxlaw-2796	159	8	laura	laura	PROPN
taxlaw-2796	159	9	kalambodidis	kalambodidis	PROPN
taxlaw-2796	159	10	&	&	CCONJ
taxlaw-2796	159	11	joel	joel	PROPN
taxlaw-2796	159	12	slemrod	slemrod	PROPN
taxlaw-2796	159	13	,	,	PUNCT
taxlaw-2796	159	14	do	do	AUX
taxlaw-2796	159	15	we	we	PRON
taxlaw-2796	159	16	now	now	ADV
taxlaw-2796	159	17	collect	collect	VERB
taxlaw-2796	159	18	any	any	DET
taxlaw-2796	159	19	revenue	revenue	NOUN
taxlaw-2796	159	20	from	from	ADP
taxlaw-2796	159	21	taxing	tax	VERB
taxlaw-2796	159	22	capital	capital	NOUN
taxlaw-2796	159	23	income	income	NOUN
taxlaw-2796	159	24	?	?	PUNCT
taxlaw-2796	159	25	,	,	PUNCT
taxlaw-2796	159	26	88	88	NUM
taxlaw-2796	159	27	j.	j.	PROPN
taxlaw-2796	159	28	pub	pub	PROPN
taxlaw-2796	159	29	.	.	PUNCT
taxlaw-2796	160	1	econ	econ	PROPN
taxlaw-2796	160	2	.	.	PUNCT
taxlaw-2796	161	1	981	981	NUM
taxlaw-2796	161	2	(	(	PUNCT
taxlaw-2796	161	3	2004	2004	NUM
taxlaw-2796	161	4	)	)	PUNCT
taxlaw-2796	161	5	;	;	PUNCT
taxlaw-2796	161	6	for	for	ADP
taxlaw-2796	161	7	a	a	DET
taxlaw-2796	161	8	discussion	discussion	NOUN
taxlaw-2796	161	9	of	of	ADP
taxlaw-2796	161	10	revenue	revenue	NOUN
taxlaw-2796	161	11	from	from	ADP
taxlaw-2796	161	12	taxation	taxation	NOUN
taxlaw-2796	161	13	of	of	ADP
taxlaw-2796	161	14	capital	capital	NOUN
taxlaw-2796	161	15	income	income	NOUN
taxlaw-2796	161	16	in	in	ADP
taxlaw-2796	161	17	germany	germany	PROPN
taxlaw-2796	161	18	,	,	PUNCT
taxlaw-2796	161	19	see	see	VERB
taxlaw-2796	161	20	johannes	johannes	PROPN
taxlaw-2796	161	21	becker	becker	PROPN
taxlaw-2796	161	22	&	&	CCONJ
taxlaw-2796	161	23	clemens	clemens	PROPN
taxlaw-2796	161	24	fuest	fuest	PROPN
taxlaw-2796	161	25	,	,	PUNCT
taxlaw-2796	161	26	does	do	AUX
taxlaw-2796	161	27	germany	germany	PROPN
taxlaw-2796	161	28	collect	collect	VERB
taxlaw-2796	161	29	revenue	revenue	NOUN
taxlaw-2796	161	30	from	from	ADP
taxlaw-2796	161	31	taxing	tax	VERB
taxlaw-2796	161	32	capital	capital	NOUN
taxlaw-2796	161	33	income	income	NOUN
taxlaw-2796	161	34	?	?	PUNCT
taxlaw-2796	162	1	(	(	PUNCT
taxlaw-2796	162	2	cesifo	cesifo	PROPN
taxlaw-2796	162	3	working	work	VERB
taxlaw-2796	162	4	paper	paper	NOUN
taxlaw-2796	162	5	no	no	NOUN
taxlaw-2796	162	6	.	.	PROPN
taxlaw-2796	162	7	1489	1489	NUM
taxlaw-2796	162	8	,	,	PUNCT
taxlaw-2796	162	9	2003	2003	NUM
taxlaw-2796	162	10	)	)	PUNCT
taxlaw-2796	162	11	.	.	PUNCT
taxlaw-2796	163	1	2010	2010	NUM
taxlaw-2796	163	2	]	]	PUNCT
taxlaw-2796	163	3	dual	dual	ADJ
taxlaw-2796	163	4	i$come	i$come	PRON
taxlaw-2796	163	5	taxatio$	taxatio$	NUM
taxlaw-2796	163	6	183	183	NUM
taxlaw-2796	163	7	reduce	reduce	VERB
taxlaw-2796	163	8	their	their	PRON
taxlaw-2796	163	9	tax	tax	NOUN
taxlaw-2796	163	10	liability	liability	NOUN
taxlaw-2796	163	11	on	on	ADP
taxlaw-2796	163	12	labor	labor	NOUN
taxlaw-2796	163	13	income.31	income.31	NOUN
taxlaw-2796	163	14	by	by	ADP
taxlaw-2796	163	15	establishing	establish	VERB
taxlaw-2796	163	16	separate	separate	ADJ
taxlaw-2796	163	17	tax	tax	NOUN
taxlaw-2796	163	18	regimes	regime	NOUN
taxlaw-2796	163	19	for	for	ADP
taxlaw-2796	163	20	income	income	NOUN
taxlaw-2796	163	21	from	from	ADP
taxlaw-2796	163	22	labor	labor	NOUN
taxlaw-2796	163	23	and	and	CCONJ
taxlaw-2796	163	24	capital	capital	NOUN
taxlaw-2796	163	25	,	,	PUNCT
taxlaw-2796	163	26	the	the	DET
taxlaw-2796	163	27	nordic	nordic	ADJ
taxlaw-2796	163	28	countries	country	NOUN
taxlaw-2796	163	29	were	be	AUX
taxlaw-2796	163	30	able	able	ADJ
taxlaw-2796	163	31	to	to	PART
taxlaw-2796	163	32	stop	stop	VERB
taxlaw-2796	163	33	the	the	DET
taxlaw-2796	163	34	erosion	erosion	NOUN
taxlaw-2796	163	35	of	of	ADP
taxlaw-2796	163	36	the	the	DET
taxlaw-2796	163	37	tax	tax	NOUN
taxlaw-2796	163	38	base	base	NOUN
taxlaw-2796	163	39	for	for	ADP
taxlaw-2796	163	40	labor	labor	NOUN
taxlaw-2796	164	1	income.32	income.32	PROPN
taxlaw-2796	164	2	lowering	lower	VERB
taxlaw-2796	164	3	the	the	DET
taxlaw-2796	164	4	tax	tax	NOUN
taxlaw-2796	164	5	rate	rate	NOUN
taxlaw-2796	164	6	on	on	ADP
taxlaw-2796	164	7	capital	capital	NOUN
taxlaw-2796	164	8	income	income	NOUN
taxlaw-2796	164	9	made	make	VERB
taxlaw-2796	164	10	it	it	PRON
taxlaw-2796	164	11	possible	possible	ADJ
taxlaw-2796	164	12	for	for	SCONJ
taxlaw-2796	164	13	the	the	DET
taxlaw-2796	164	14	nordic	nordic	ADJ
taxlaw-2796	164	15	countries	country	NOUN
taxlaw-2796	164	16	to	to	PART
taxlaw-2796	164	17	broaden	broaden	VERB
taxlaw-2796	164	18	the	the	DET
taxlaw-2796	164	19	capital	capital	NOUN
taxlaw-2796	164	20	income	income	NOUN
taxlaw-2796	164	21	tax	tax	NOUN
taxlaw-2796	164	22	base.33	base.33	NOUN
taxlaw-2796	164	23	finally	finally	ADV
taxlaw-2796	164	24	,	,	PUNCT
taxlaw-2796	164	25	the	the	DET
taxlaw-2796	164	26	economies	economy	NOUN
taxlaw-2796	164	27	of	of	ADP
taxlaw-2796	164	28	the	the	DET
taxlaw-2796	164	29	nordic	nordic	ADJ
taxlaw-2796	164	30	countries	country	NOUN
taxlaw-2796	164	31	faced	face	VERB
taxlaw-2796	164	32	difficult	difficult	ADJ
taxlaw-2796	164	33	challenges	challenge	NOUN
taxlaw-2796	164	34	during	during	ADP
taxlaw-2796	164	35	this	this	DET
taxlaw-2796	164	36	time	time	NOUN
taxlaw-2796	164	37	period	period	NOUN
taxlaw-2796	164	38	.	.	PUNCT
taxlaw-2796	165	1	in	in	ADP
taxlaw-2796	165	2	particular	particular	ADJ
taxlaw-2796	165	3	,	,	PUNCT
taxlaw-2796	165	4	substantial	substantial	ADJ
taxlaw-2796	165	5	concerns	concern	NOUN
taxlaw-2796	165	6	existed	exist	VERB
taxlaw-2796	165	7	about	about	ADP
taxlaw-2796	165	8	high	high	ADJ
taxlaw-2796	165	9	levels	level	NOUN
taxlaw-2796	165	10	of	of	ADP
taxlaw-2796	165	11	unemployment	unemployment	NOUN
taxlaw-2796	165	12	.	.	PUNCT
taxlaw-2796	166	1	while	while	SCONJ
taxlaw-2796	166	2	nordic	nordic	ADJ
taxlaw-2796	166	3	levels	level	NOUN
taxlaw-2796	166	4	of	of	ADP
taxlaw-2796	166	5	unemployment	unemployment	NOUN
taxlaw-2796	166	6	were	be	AUX
taxlaw-2796	166	7	low	low	ADJ
taxlaw-2796	166	8	by	by	ADP
taxlaw-2796	166	9	international	international	ADJ
taxlaw-2796	166	10	standards	standard	NOUN
taxlaw-2796	166	11	,	,	PUNCT
taxlaw-2796	166	12	the	the	DET
taxlaw-2796	166	13	levels	level	NOUN
taxlaw-2796	166	14	of	of	ADP
taxlaw-2796	166	15	unemployment	unemployment	NOUN
taxlaw-2796	166	16	in	in	ADP
taxlaw-2796	166	17	the	the	DET
taxlaw-2796	166	18	late	late	ADJ
taxlaw-2796	166	19	1980s	1980	NOUN
taxlaw-2796	166	20	and	and	CCONJ
taxlaw-2796	166	21	early	early	ADJ
taxlaw-2796	166	22	1990s	1990	NOUN
taxlaw-2796	166	23	were	be	AUX
taxlaw-2796	166	24	high	high	ADJ
taxlaw-2796	166	25	by	by	ADP
taxlaw-2796	166	26	historical	historical	ADJ
taxlaw-2796	166	27	standards	standard	NOUN
taxlaw-2796	166	28	(	(	PUNCT
taxlaw-2796	166	29	and	and	CCONJ
taxlaw-2796	166	30	would	would	AUX
taxlaw-2796	166	31	continue	continue	VERB
taxlaw-2796	166	32	to	to	PART
taxlaw-2796	166	33	increase).34	increase).34	VERB
taxlaw-2796	166	34	these	these	DET
taxlaw-2796	166	35	concerns	concern	NOUN
taxlaw-2796	166	36	helped	helped	AUX
taxlaw-2796	166	37	provide	provide	VERB
taxlaw-2796	166	38	political	political	ADJ
taxlaw-2796	166	39	support	support	NOUN
taxlaw-2796	166	40	for	for	ADP
taxlaw-2796	166	41	reducing	reduce	VERB
taxlaw-2796	166	42	the	the	DET
taxlaw-2796	166	43	tax	tax	NOUN
taxlaw-2796	166	44	burden	burden	NOUN
taxlaw-2796	166	45	on	on	ADP
taxlaw-2796	166	46	income	income	NOUN
taxlaw-2796	166	47	from	from	ADP
taxlaw-2796	166	48	capital	capital	NOUN
taxlaw-2796	166	49	as	as	ADP
taxlaw-2796	166	50	a	a	DET
taxlaw-2796	166	51	means	means	NOUN
taxlaw-2796	166	52	to	to	PART
taxlaw-2796	166	53	increase	increase	VERB
taxlaw-2796	166	54	economic	economic	ADJ
taxlaw-2796	166	55	activity.35	activity.35	NOUN
taxlaw-2796	166	56	in	in	ADP
taxlaw-2796	166	57	addition	addition	NOUN
taxlaw-2796	166	58	to	to	ADP
taxlaw-2796	166	59	the	the	DET
taxlaw-2796	166	60	challenges	challenge	NOUN
taxlaw-2796	166	61	facing	face	VERB
taxlaw-2796	166	62	the	the	DET
taxlaw-2796	166	63	nordic	nordic	ADJ
taxlaw-2796	166	64	countries	country	NOUN
taxlaw-2796	166	65	,	,	PUNCT
taxlaw-2796	166	66	tax	tax	NOUN
taxlaw-2796	166	67	reforms	reform	NOUN
taxlaw-2796	166	68	throughout	throughout	ADP
taxlaw-2796	166	69	the	the	DET
taxlaw-2796	166	70	world	world	NOUN
taxlaw-2796	166	71	in	in	ADP
taxlaw-2796	166	72	the	the	DET
taxlaw-2796	166	73	mid	mid	NOUN
taxlaw-2796	166	74	-	-	PUNCT
taxlaw-2796	166	75	to	to	ADP
taxlaw-2796	166	76	-	-	PUNCT
taxlaw-2796	166	77	late	late	ADJ
taxlaw-2796	166	78	1980s	1980	NOUN
taxlaw-2796	166	79	had	have	AUX
taxlaw-2796	166	80	resulted	result	VERB
taxlaw-2796	166	81	in	in	ADP
taxlaw-2796	166	82	significant	significant	ADJ
taxlaw-2796	166	83	rate	rate	NOUN
taxlaw-2796	166	84	cuts	cut	NOUN
taxlaw-2796	166	85	for	for	ADP
taxlaw-2796	166	86	individual	individual	ADJ
taxlaw-2796	166	87	and	and	CCONJ
taxlaw-2796	166	88	corporate	corporate	ADJ
taxlaw-2796	166	89	income	income	NOUN
taxlaw-2796	166	90	taxes.36	taxes.36	NOUN
taxlaw-2796	166	91	while	while	SCONJ
taxlaw-2796	166	92	the	the	DET
taxlaw-2796	166	93	nordic	nordic	ADJ
taxlaw-2796	166	94	countries	country	NOUN
taxlaw-2796	166	95	increased	increase	VERB
taxlaw-2796	166	96	taxes	taxis	NOUN
taxlaw-2796	166	97	on	on	ADP
taxlaw-2796	166	98	consumption	consumption	NOUN
taxlaw-2796	166	99	during	during	ADP
taxlaw-2796	166	100	this	this	DET
taxlaw-2796	166	101	period	period	NOUN
taxlaw-2796	166	102	,	,	PUNCT
taxlaw-2796	166	103	large	large	ADJ
taxlaw-2796	166	104	social	social	ADJ
taxlaw-2796	166	105	programs	program	NOUN
taxlaw-2796	166	106	still	still	ADV
taxlaw-2796	166	107	required	require	VERB
taxlaw-2796	166	108	substantial	substantial	ADJ
taxlaw-2796	166	109	revenues	revenue	NOUN
taxlaw-2796	166	110	from	from	ADP
taxlaw-2796	166	111	income	income	NOUN
taxlaw-2796	166	112	taxes	taxis	NOUN
taxlaw-2796	166	113	to	to	PART
taxlaw-2796	166	114	fund	fund	VERB
taxlaw-2796	166	115	government	government	NOUN
taxlaw-2796	166	116	operations.37	operations.37	NOUN
taxlaw-2796	166	117	essentially	essentially	ADV
taxlaw-2796	166	118	,	,	PUNCT
taxlaw-2796	166	119	these	these	DET
taxlaw-2796	166	120	countries	country	NOUN
taxlaw-2796	166	121	faced	face	VERB
taxlaw-2796	166	122	two	two	NUM
taxlaw-2796	166	123	choices	choice	NOUN
taxlaw-2796	166	124	in	in	ADP
taxlaw-2796	166	125	reforming	reform	VERB
taxlaw-2796	166	126	their	their	PRON
taxlaw-2796	166	127	income	income	NOUN
taxlaw-2796	166	128	tax	tax	NOUN
taxlaw-2796	166	129	systems	system	NOUN
taxlaw-2796	166	130	:	:	PUNCT
taxlaw-2796	166	131	reduce	reduce	VERB
taxlaw-2796	166	132	tax	tax	NOUN
taxlaw-2796	166	133	rates	rate	NOUN
taxlaw-2796	166	134	for	for	ADP
taxlaw-2796	166	135	all	all	DET
taxlaw-2796	166	136	31	31	NUM
taxlaw-2796	166	137	.	.	PUNCT
taxlaw-2796	167	1	cnossen	cnossen	NOUN
taxlaw-2796	167	2	,	,	PUNCT
taxlaw-2796	167	3	supra	supra	PROPN
taxlaw-2796	167	4	note	note	PROPN
taxlaw-2796	167	5	18	18	NUM
taxlaw-2796	167	6	,	,	PUNCT
taxlaw-2796	167	7	at	at	ADP
taxlaw-2796	167	8	191	191	NUM
taxlaw-2796	167	9	.	.	PUNCT
taxlaw-2796	167	10	32	32	NUM
taxlaw-2796	167	11	.	.	PUNCT
taxlaw-2796	168	1	the	the	DET
taxlaw-2796	168	2	u.s	u.s	PROPN
taxlaw-2796	168	3	.	.	PROPN
taxlaw-2796	168	4	took	take	VERB
taxlaw-2796	168	5	a	a	DET
taxlaw-2796	168	6	different	different	ADJ
taxlaw-2796	168	7	approach	approach	NOUN
taxlaw-2796	168	8	to	to	PART
taxlaw-2796	168	9	protect	protect	VERB
taxlaw-2796	168	10	the	the	DET
taxlaw-2796	168	11	labor	labor	NOUN
taxlaw-2796	168	12	tax	tax	NOUN
taxlaw-2796	168	13	base	base	NOUN
taxlaw-2796	168	14	in	in	ADP
taxlaw-2796	168	15	its	its	PRON
taxlaw-2796	168	16	1986	1986	NUM
taxlaw-2796	168	17	reform	reform	NOUN
taxlaw-2796	168	18	by	by	ADP
taxlaw-2796	168	19	adopting	adopt	VERB
taxlaw-2796	168	20	loss	loss	NOUN
taxlaw-2796	168	21	rules	rule	NOUN
taxlaw-2796	168	22	that	that	PRON
taxlaw-2796	168	23	prevented	prevent	VERB
taxlaw-2796	168	24	taxpayers	taxpayer	NOUN
taxlaw-2796	168	25	from	from	ADP
taxlaw-2796	168	26	sheltering	shelter	VERB
taxlaw-2796	168	27	labor	labor	NOUN
taxlaw-2796	168	28	income	income	NOUN
taxlaw-2796	168	29	from	from	ADP
taxlaw-2796	168	30	losses	loss	NOUN
taxlaw-2796	168	31	associated	associate	VERB
taxlaw-2796	168	32	with	with	ADP
taxlaw-2796	168	33	passive	passive	ADJ
taxlaw-2796	168	34	investments	investment	NOUN
taxlaw-2796	168	35	.	.	PUNCT
taxlaw-2796	169	1	i.r.c	i.r.c	PROPN
taxlaw-2796	169	2	§	§	PROPN
taxlaw-2796	169	3	469	469	NUM
taxlaw-2796	169	4	(	(	PUNCT
taxlaw-2796	169	5	2010	2010	NUM
taxlaw-2796	169	6	)	)	PUNCT
taxlaw-2796	169	7	.	.	PUNCT
taxlaw-2796	170	1	33	33	NUM
taxlaw-2796	170	2	.	.	PUNCT
taxlaw-2796	170	3	sørensen	sørensen	NOUN
taxlaw-2796	170	4	,	,	PUNCT
taxlaw-2796	170	5	the	the	DET
taxlaw-2796	170	6	$	$	SYM
taxlaw-2796	170	7	ordic	ordic	ADJ
taxlaw-2796	170	8	dual	dual	ADJ
taxlaw-2796	170	9	income	income	NOUN
taxlaw-2796	170	10	tax	tax	NOUN
taxlaw-2796	170	11	,	,	PUNCT
taxlaw-2796	170	12	supra	supra	PROPN
taxlaw-2796	170	13	note	note	NOUN
taxlaw-2796	170	14	23	23	NUM
taxlaw-2796	170	15	,	,	PUNCT
taxlaw-2796	170	16	at	at	ADP
taxlaw-2796	170	17	10	10	NUM
taxlaw-2796	170	18	.	.	PUNCT
taxlaw-2796	171	1	34	34	NUM
taxlaw-2796	171	2	.	.	PUNCT
taxlaw-2796	172	1	after	after	ADP
taxlaw-2796	172	2	a	a	DET
taxlaw-2796	172	3	decade	decade	NOUN
taxlaw-2796	172	4	with	with	ADP
taxlaw-2796	172	5	an	an	DET
taxlaw-2796	172	6	unemployment	unemployment	NOUN
taxlaw-2796	172	7	rate	rate	NOUN
taxlaw-2796	172	8	averaging	average	VERB
taxlaw-2796	172	9	only	only	ADV
taxlaw-2796	172	10	2.5	2.5	NUM
taxlaw-2796	172	11	%	%	NOUN
taxlaw-2796	172	12	,	,	PUNCT
taxlaw-2796	172	13	unemployment	unemployment	NOUN
taxlaw-2796	172	14	in	in	ADP
taxlaw-2796	172	15	norway	norway	PROPN
taxlaw-2796	172	16	began	begin	VERB
taxlaw-2796	172	17	to	to	PART
taxlaw-2796	172	18	rise	rise	VERB
taxlaw-2796	172	19	sharply	sharply	ADV
taxlaw-2796	172	20	in	in	ADP
taxlaw-2796	172	21	1989	1989	NUM
taxlaw-2796	172	22	to	to	ADP
taxlaw-2796	172	23	a	a	DET
taxlaw-2796	172	24	peak	peak	NOUN
taxlaw-2796	172	25	of	of	ADP
taxlaw-2796	172	26	6.0	6.0	NUM
taxlaw-2796	172	27	%	%	NOUN
taxlaw-2796	172	28	in	in	ADP
taxlaw-2796	172	29	1993	1993	NUM
taxlaw-2796	172	30	,	,	PUNCT
taxlaw-2796	172	31	followed	follow	VERB
taxlaw-2796	172	32	by	by	ADP
taxlaw-2796	172	33	gradual	gradual	ADJ
taxlaw-2796	172	34	decline	decline	NOUN
taxlaw-2796	172	35	to	to	ADP
taxlaw-2796	172	36	3.2	3.2	NUM
taxlaw-2796	172	37	%	%	NOUN
taxlaw-2796	172	38	by	by	ADP
taxlaw-2796	172	39	the	the	DET
taxlaw-2796	172	40	end	end	NOUN
taxlaw-2796	172	41	of	of	ADP
taxlaw-2796	172	42	the	the	DET
taxlaw-2796	172	43	1990s	1990s	NUM
taxlaw-2796	172	44	.	.	PUNCT
taxlaw-2796	173	1	unemployment	unemployment	NOUN
taxlaw-2796	173	2	in	in	ADP
taxlaw-2796	173	3	sweden	sweden	PROPN
taxlaw-2796	173	4	was	be	AUX
taxlaw-2796	173	5	even	even	ADV
taxlaw-2796	173	6	lower	low	ADJ
taxlaw-2796	173	7	in	in	ADP
taxlaw-2796	173	8	the	the	DET
taxlaw-2796	173	9	1980s	1980	NOUN
taxlaw-2796	173	10	,	,	PUNCT
taxlaw-2796	173	11	but	but	CCONJ
taxlaw-2796	173	12	began	begin	VERB
taxlaw-2796	173	13	to	to	PART
taxlaw-2796	173	14	rise	rise	VERB
taxlaw-2796	173	15	sharply	sharply	ADV
taxlaw-2796	173	16	in	in	ADP
taxlaw-2796	173	17	1991	1991	NUM
taxlaw-2796	173	18	,	,	PUNCT
taxlaw-2796	173	19	peaking	peak	VERB
taxlaw-2796	173	20	at	at	ADP
taxlaw-2796	173	21	10.0	10.0	NUM
taxlaw-2796	173	22	%	%	NOUN
taxlaw-2796	173	23	in	in	ADP
taxlaw-2796	173	24	1997	1997	NUM
taxlaw-2796	173	25	.	.	PUNCT
taxlaw-2796	174	1	oecd	oecd	PROPN
taxlaw-2796	174	2	statistics	statistics	PROPN
taxlaw-2796	174	3	,	,	PUNCT
taxlaw-2796	174	4	lfs	lfs	NOUN
taxlaw-2796	174	5	by	by	ADP
taxlaw-2796	174	6	sex	sex	NOUN
taxlaw-2796	174	7	and	and	CCONJ
taxlaw-2796	174	8	age	age	NOUN
taxlaw-2796	174	9	indicators	indicator	NOUN
taxlaw-2796	174	10	,	,	PUNCT
taxlaw-2796	174	11	http://stats.oecd.org/index.aspx?datasetcode=lfs_sexage_i_r	http://stats.oecd.org/index.aspx?datasetcode=lfs_sexage_i_r	PROPN
taxlaw-2796	174	12	(	(	PUNCT
taxlaw-2796	174	13	select	select	ADJ
taxlaw-2796	174	14	“	"	PUNCT
taxlaw-2796	174	15	unemployment	unemployment	NOUN
taxlaw-2796	174	16	rate	rate	NOUN
taxlaw-2796	174	17	”	"	PUNCT
taxlaw-2796	174	18	in	in	ADP
taxlaw-2796	174	19	series	series	NOUN
taxlaw-2796	174	20	;	;	PUNCT
taxlaw-2796	174	21	then	then	ADV
taxlaw-2796	174	22	select	select	VERB
taxlaw-2796	174	23	“	"	PUNCT
taxlaw-2796	174	24	all	all	DET
taxlaw-2796	174	25	persons	person	NOUN
taxlaw-2796	174	26	”	"	PUNCT
taxlaw-2796	174	27	in	in	ADP
taxlaw-2796	174	28	sex	sex	NOUN
taxlaw-2796	174	29	;	;	PUNCT
taxlaw-2796	174	30	then	then	ADV
taxlaw-2796	174	31	select	select	VERB
taxlaw-2796	174	32	“	"	PUNCT
taxlaw-2796	174	33	total	total	NOUN
taxlaw-2796	174	34	”	"	PUNCT
taxlaw-2796	174	35	in	in	ADP
taxlaw-2796	174	36	age	age	NOUN
taxlaw-2796	174	37	;	;	PUNCT
taxlaw-2796	174	38	then	then	ADV
taxlaw-2796	174	39	click	click	VERB
taxlaw-2796	174	40	“	"	PUNCT
taxlaw-2796	174	41	time	time	NOUN
taxlaw-2796	174	42	&	&	CCONJ
taxlaw-2796	174	43	frequency	frequency	NOUN
taxlaw-2796	174	44	”	"	PUNCT
taxlaw-2796	174	45	hyperlink	hyperlink	NOUN
taxlaw-2796	174	46	and	and	CCONJ
taxlaw-2796	174	47	select	select	VERB
taxlaw-2796	174	48	1979	1979	NUM
taxlaw-2796	174	49	to	to	ADP
taxlaw-2796	174	50	1999	1999	NUM
taxlaw-2796	174	51	;	;	PUNCT
taxlaw-2796	174	52	then	then	ADV
taxlaw-2796	174	53	click	click	VERB
taxlaw-2796	174	54	“	"	PUNCT
taxlaw-2796	174	55	view	view	NOUN
taxlaw-2796	174	56	data	datum	NOUN
taxlaw-2796	174	57	”	"	PUNCT
taxlaw-2796	174	58	)	)	PUNCT
taxlaw-2796	174	59	(	(	PUNCT
taxlaw-2796	174	60	last	last	ADJ
taxlaw-2796	174	61	visited	visit	VERB
taxlaw-2796	174	62	may	may	NOUN
taxlaw-2796	174	63	.	.	PUNCT
taxlaw-2796	175	1	14	14	NUM
taxlaw-2796	175	2	,	,	PUNCT
taxlaw-2796	175	3	2010	2010	NUM
taxlaw-2796	175	4	)	)	PUNCT
taxlaw-2796	175	5	.	.	PUNCT
taxlaw-2796	176	1	35	35	NUM
taxlaw-2796	176	2	.	.	PUNCT
taxlaw-2796	177	1	for	for	ADP
taxlaw-2796	177	2	a	a	DET
taxlaw-2796	177	3	discussion	discussion	NOUN
taxlaw-2796	177	4	of	of	ADP
taxlaw-2796	177	5	the	the	DET
taxlaw-2796	177	6	politics	politic	NOUN
taxlaw-2796	177	7	of	of	ADP
taxlaw-2796	177	8	tax	tax	NOUN
taxlaw-2796	177	9	reform	reform	NOUN
taxlaw-2796	177	10	in	in	ADP
taxlaw-2796	177	11	sweden	sweden	PROPN
taxlaw-2796	177	12	,	,	PUNCT
taxlaw-2796	177	13	see	see	VERB
taxlaw-2796	177	14	sven	sven	ADJ
taxlaw-2796	177	15	steinmo	steinmo	NOUN
taxlaw-2796	177	16	,	,	PUNCT
taxlaw-2796	177	17	globalization	globalization	NOUN
taxlaw-2796	177	18	and	and	CCONJ
taxlaw-2796	177	19	taxation	taxation	NOUN
taxlaw-2796	177	20	:	:	PUNCT
taxlaw-2796	177	21	challenges	challenge	NOUN
taxlaw-2796	177	22	to	to	ADP
taxlaw-2796	177	23	the	the	DET
taxlaw-2796	177	24	swedish	swedish	PROPN
taxlaw-2796	177	25	welfare	welfare	PROPN
taxlaw-2796	177	26	state	state	PROPN
taxlaw-2796	177	27	,	,	PUNCT
taxlaw-2796	177	28	3	3	NUM
taxlaw-2796	177	29	comp	comp	NOUN
taxlaw-2796	177	30	.	.	PUNCT
taxlaw-2796	178	1	pol	pol	PROPN
taxlaw-2796	178	2	.	.	PUNCT
taxlaw-2796	179	1	stud	stud	PROPN
taxlaw-2796	179	2	.	.	PUNCT
taxlaw-2796	180	1	839	839	NUM
taxlaw-2796	180	2	(	(	PUNCT
taxlaw-2796	180	3	2002	2002	NUM
taxlaw-2796	180	4	)	)	PUNCT
taxlaw-2796	180	5	.	.	PUNCT
taxlaw-2796	181	1	36	36	NUM
taxlaw-2796	181	2	.	.	X
taxlaw-2796	182	1	peter	peter	PROPN
taxlaw-2796	182	2	,	,	PUNCT
taxlaw-2796	182	3	buttrick	buttrick	PROPN
taxlaw-2796	182	4	&	&	CCONJ
taxlaw-2796	182	5	duncan	duncan	PROPN
taxlaw-2796	182	6	,	,	PUNCT
taxlaw-2796	182	7	supra	supra	PROPN
taxlaw-2796	182	8	note	note	PROPN
taxlaw-2796	182	9	22	22	NUM
taxlaw-2796	182	10	,	,	PUNCT
taxlaw-2796	182	11	at	at	ADP
taxlaw-2796	182	12	48	48	NUM
taxlaw-2796	182	13	(	(	PUNCT
taxlaw-2796	182	14	on	on	ADP
taxlaw-2796	182	15	individual	individual	ADJ
taxlaw-2796	182	16	income	income	NOUN
taxlaw-2796	182	17	taxes	taxis	NOUN
taxlaw-2796	182	18	)	)	PUNCT
taxlaw-2796	182	19	and	and	CCONJ
taxlaw-2796	182	20	michael	michael	PROPN
taxlaw-2796	182	21	devereux	devereux	PROPN
taxlaw-2796	182	22	,	,	PUNCT
taxlaw-2796	182	23	ben	ben	PROPN
taxlaw-2796	182	24	lockwood	lockwood	PROPN
taxlaw-2796	182	25	&	&	CCONJ
taxlaw-2796	182	26	michela	michela	PROPN
taxlaw-2796	182	27	redoano	redoano	PROPN
taxlaw-2796	182	28	,	,	PUNCT
taxlaw-2796	182	29	do	do	AUX
taxlaw-2796	182	30	countries	country	NOUN
taxlaw-2796	182	31	compete	compete	VERB
taxlaw-2796	182	32	over	over	ADP
taxlaw-2796	182	33	corporate	corporate	ADJ
taxlaw-2796	182	34	tax	tax	NOUN
taxlaw-2796	182	35	rates	rate	NOUN
taxlaw-2796	182	36	?	?	PUNCT
taxlaw-2796	182	37	,	,	PUNCT
taxlaw-2796	182	38	92	92	NUM
taxlaw-2796	182	39	j.	j.	NOUN
taxlaw-2796	182	40	of	of	ADP
taxlaw-2796	182	41	pub	pub	NOUN
taxlaw-2796	182	42	.	.	PUNCT
taxlaw-2796	183	1	econ	econ	PROPN
taxlaw-2796	183	2	.	.	PUNCT
taxlaw-2796	184	1	1210	1210	NUM
taxlaw-2796	184	2	,	,	PUNCT
taxlaw-2796	184	3	1222	1222	NUM
taxlaw-2796	184	4	(	(	PUNCT
taxlaw-2796	184	5	2008	2008	NUM
taxlaw-2796	184	6	)	)	PUNCT
taxlaw-2796	184	7	(	(	PUNCT
taxlaw-2796	184	8	on	on	ADP
taxlaw-2796	184	9	corporate	corporate	ADJ
taxlaw-2796	184	10	income	income	NOUN
taxlaw-2796	184	11	tax	tax	NOUN
taxlaw-2796	184	12	rates	rate	NOUN
taxlaw-2796	184	13	)	)	PUNCT
taxlaw-2796	184	14	.	.	PUNCT
taxlaw-2796	185	1	37	37	NUM
taxlaw-2796	185	2	.	.	PUNCT
taxlaw-2796	186	1	for	for	ADP
taxlaw-2796	186	2	information	information	NOUN
taxlaw-2796	186	3	on	on	ADP
taxlaw-2796	186	4	changes	change	NOUN
taxlaw-2796	186	5	in	in	ADP
taxlaw-2796	186	6	reliance	reliance	NOUN
taxlaw-2796	186	7	on	on	ADP
taxlaw-2796	186	8	consumption	consumption	NOUN
taxlaw-2796	186	9	taxes	taxis	NOUN
taxlaw-2796	186	10	in	in	ADP
taxlaw-2796	186	11	the	the	DET
taxlaw-2796	186	12	nordic	nordic	ADJ
taxlaw-2796	186	13	countries	country	NOUN
taxlaw-2796	186	14	,	,	PUNCT
taxlaw-2796	186	15	see	see	VERB
taxlaw-2796	186	16	oecd	oecd	PROPN
taxlaw-2796	186	17	,	,	PUNCT
taxlaw-2796	186	18	consumption	consumption	NOUN
taxlaw-2796	186	19	tax	tax	NOUN
taxlaw-2796	186	20	trends	trend	NOUN
taxlaw-2796	186	21	,	,	PUNCT
taxlaw-2796	186	22	2008	2008	NUM
taxlaw-2796	186	23	edition	edition	NOUN
taxlaw-2796	186	24	tables	table	NOUN
taxlaw-2796	186	25	3.1	3.1	NUM
taxlaw-2796	186	26	,	,	PUNCT
taxlaw-2796	186	27	3.2	3.2	NUM
taxlaw-2796	186	28	,	,	PUNCT
taxlaw-2796	186	29	at	at	ADP
taxlaw-2796	186	30	41–42	41–42	NUM
taxlaw-2796	186	31	(	(	PUNCT
taxlaw-2796	186	32	2009	2009	NUM
taxlaw-2796	186	33	)	)	PUNCT
taxlaw-2796	186	34	.	.	PUNCT
taxlaw-2796	187	1	for	for	ADP
taxlaw-2796	187	2	an	an	DET
taxlaw-2796	187	3	interesting	interesting	ADJ
taxlaw-2796	187	4	detailed	detailed	ADJ
taxlaw-2796	187	5	appraisal	appraisal	NOUN
taxlaw-2796	187	6	of	of	ADP
taxlaw-2796	187	7	the	the	DET
taxlaw-2796	187	8	historic	historic	ADJ
taxlaw-2796	187	9	evolution	evolution	NOUN
taxlaw-2796	187	10	of	of	ADP
taxlaw-2796	187	11	the	the	DET
taxlaw-2796	187	12	nordic	nordic	ADJ
taxlaw-2796	187	13	tax	tax	NOUN
taxlaw-2796	187	14	financing	financing	NOUN
taxlaw-2796	187	15	model	model	NOUN
taxlaw-2796	187	16	,	,	PUNCT
taxlaw-2796	187	17	see	see	VERB
taxlaw-2796	187	18	peter	peter	PROPN
taxlaw-2796	187	19	lindert	lindert	PROPN
taxlaw-2796	187	20	,	,	PUNCT
taxlaw-2796	187	21	growing	grow	VERB
taxlaw-2796	187	22	public	public	ADJ
taxlaw-2796	187	23	:	:	PUNCT
taxlaw-2796	187	24	social	social	ADJ
taxlaw-2796	187	25	spending	spending	NOUN
taxlaw-2796	187	26	and	and	CCONJ
taxlaw-2796	187	27	economic	economic	ADJ
taxlaw-2796	187	28	growth	growth	NOUN
taxlaw-2796	187	29	since	since	SCONJ
taxlaw-2796	187	30	the	the	DET
taxlaw-2796	187	31	eighteenth	eighteenth	ADJ
taxlaw-2796	187	32	century	century	NOUN
taxlaw-2796	187	33	235–45	235–45	NOUN
taxlaw-2796	187	34	,	,	PUNCT
taxlaw-2796	187	35	267–95	267–95	NUM
taxlaw-2796	187	36	(	(	PUNCT
taxlaw-2796	187	37	2003	2003	NUM
taxlaw-2796	187	38	)	)	PUNCT
taxlaw-2796	187	39	.	.	PUNCT
taxlaw-2796	188	1	184	184	NUM
taxlaw-2796	188	2	columbia	columbia	PROPN
taxlaw-2796	188	3	jour$al	jour$al	PROPN
taxlaw-2796	188	4	of	of	ADP
taxlaw-2796	188	5	tax	tax	NOUN
taxlaw-2796	188	6	law	law	NOUN
taxlaw-2796	188	7	[	[	X
taxlaw-2796	188	8	vol	vol	NOUN
taxlaw-2796	188	9	.	.	PUNCT
taxlaw-2796	188	10	1:174	1:174	NUM
taxlaw-2796	188	11	income	income	NOUN
taxlaw-2796	188	12	and	and	CCONJ
taxlaw-2796	188	13	generate	generate	VERB
taxlaw-2796	188	14	insufficient	insufficient	ADJ
taxlaw-2796	188	15	income	income	NOUN
taxlaw-2796	188	16	tax	tax	NOUN
taxlaw-2796	188	17	revenue	revenue	NOUN
taxlaw-2796	188	18	to	to	PART
taxlaw-2796	188	19	support	support	VERB
taxlaw-2796	188	20	social	social	ADJ
taxlaw-2796	188	21	programs	program	NOUN
taxlaw-2796	188	22	,	,	PUNCT
taxlaw-2796	188	23	or	or	CCONJ
taxlaw-2796	188	24	bifurcate	bifurcate	VERB
taxlaw-2796	188	25	the	the	DET
taxlaw-2796	188	26	tax	tax	NOUN
taxlaw-2796	188	27	regime	regime	NOUN
taxlaw-2796	188	28	and	and	CCONJ
taxlaw-2796	188	29	apply	apply	VERB
taxlaw-2796	188	30	a	a	DET
taxlaw-2796	188	31	lower	low	ADJ
taxlaw-2796	188	32	rate	rate	NOUN
taxlaw-2796	188	33	to	to	PART
taxlaw-2796	188	34	income	income	VERB
taxlaw-2796	188	35	from	from	ADP
taxlaw-2796	188	36	capital	capital	NOUN
taxlaw-2796	188	37	while	while	SCONJ
taxlaw-2796	188	38	maintaining	maintain	VERB
taxlaw-2796	188	39	higher	high	ADJ
taxlaw-2796	188	40	progressive	progressive	ADJ
taxlaw-2796	188	41	tax	tax	NOUN
taxlaw-2796	188	42	rates	rate	NOUN
taxlaw-2796	188	43	on	on	ADP
taxlaw-2796	188	44	labor	labor	NOUN
taxlaw-2796	188	45	income	income	NOUN
taxlaw-2796	188	46	.	.	PUNCT
taxlaw-2796	189	1	the	the	DET
taxlaw-2796	189	2	nordic	nordic	ADJ
taxlaw-2796	189	3	countries	country	NOUN
taxlaw-2796	189	4	chose	choose	VERB
taxlaw-2796	189	5	the	the	DET
taxlaw-2796	189	6	latter	latter	ADJ
taxlaw-2796	189	7	approach	approach	NOUN
taxlaw-2796	189	8	.	.	PUNCT
taxlaw-2796	190	1	steffen	steffen	PROPN
taxlaw-2796	190	2	ganghof	ganghof	PROPN
taxlaw-2796	190	3	has	have	AUX
taxlaw-2796	190	4	set	set	VERB
taxlaw-2796	190	5	out	out	ADP
taxlaw-2796	190	6	a	a	DET
taxlaw-2796	190	7	taxonomy	taxonomy	NOUN
taxlaw-2796	190	8	that	that	PRON
taxlaw-2796	190	9	nicely	nicely	ADV
taxlaw-2796	190	10	demonstrates	demonstrate	VERB
taxlaw-2796	190	11	the	the	DET
taxlaw-2796	190	12	competing	compete	VERB
taxlaw-2796	190	13	considerations	consideration	NOUN
taxlaw-2796	190	14	a	a	DET
taxlaw-2796	190	15	country	country	NOUN
taxlaw-2796	190	16	may	may	AUX
taxlaw-2796	190	17	face	face	VERB
taxlaw-2796	190	18	in	in	ADP
taxlaw-2796	190	19	designing	design	VERB
taxlaw-2796	190	20	an	an	DET
taxlaw-2796	190	21	income	income	NOUN
taxlaw-2796	190	22	tax	tax	NOUN
taxlaw-2796	190	23	system.38	system.38	NOUN
taxlaw-2796	190	24	ganghof	ganghof	PRON
taxlaw-2796	190	25	begins	begin	VERB
taxlaw-2796	190	26	with	with	ADP
taxlaw-2796	190	27	three	three	NUM
taxlaw-2796	190	28	domestic	domestic	ADJ
taxlaw-2796	190	29	policy	policy	NOUN
taxlaw-2796	190	30	goals	goal	NOUN
taxlaw-2796	190	31	that	that	PRON
taxlaw-2796	190	32	governments	government	NOUN
taxlaw-2796	190	33	may	may	AUX
taxlaw-2796	190	34	consider	consider	VERB
taxlaw-2796	190	35	in	in	ADP
taxlaw-2796	190	36	designing	design	VERB
taxlaw-2796	190	37	an	an	DET
taxlaw-2796	190	38	income	income	NOUN
taxlaw-2796	190	39	tax	tax	NOUN
taxlaw-2796	190	40	regime	regime	NOUN
taxlaw-2796	190	41	.	.	PUNCT
taxlaw-2796	191	1	the	the	DET
taxlaw-2796	191	2	first	first	ADJ
taxlaw-2796	191	3	goal	goal	NOUN
taxlaw-2796	191	4	is	be	AUX
taxlaw-2796	191	5	tax	tax	NOUN
taxlaw-2796	191	6	progressivity.39	progressivity.39	NOUN
taxlaw-2796	191	7	this	this	DET
taxlaw-2796	191	8	goal	goal	NOUN
taxlaw-2796	191	9	addresses	address	VERB
taxlaw-2796	191	10	vertical	vertical	ADJ
taxlaw-2796	191	11	equity	equity	NOUN
taxlaw-2796	191	12	concerns	concern	NOUN
taxlaw-2796	191	13	by	by	ADP
taxlaw-2796	191	14	requiring	require	VERB
taxlaw-2796	191	15	high	high	ADJ
taxlaw-2796	191	16	-	-	PUNCT
taxlaw-2796	191	17	income	income	NOUN
taxlaw-2796	191	18	recipients	recipient	NOUN
taxlaw-2796	191	19	to	to	PART
taxlaw-2796	191	20	pay	pay	VERB
taxlaw-2796	191	21	a	a	DET
taxlaw-2796	191	22	higher	high	ADJ
taxlaw-2796	191	23	proportion	proportion	NOUN
taxlaw-2796	191	24	of	of	ADP
taxlaw-2796	191	25	their	their	PRON
taxlaw-2796	191	26	income	income	NOUN
taxlaw-2796	191	27	in	in	ADP
taxlaw-2796	191	28	tax.40	tax.40	PROPN
taxlaw-2796	191	29	the	the	DET
taxlaw-2796	191	30	second	second	ADJ
taxlaw-2796	191	31	goal	goal	NOUN
taxlaw-2796	191	32	is	be	AUX
taxlaw-2796	191	33	comprehensiveness	comprehensiveness	NOUN
taxlaw-2796	191	34	,	,	PUNCT
taxlaw-2796	191	35	which	which	PRON
taxlaw-2796	191	36	requires	require	VERB
taxlaw-2796	191	37	equal	equal	ADJ
taxlaw-2796	191	38	treatment	treatment	NOUN
taxlaw-2796	191	39	of	of	ADP
taxlaw-2796	191	40	income	income	NOUN
taxlaw-2796	191	41	from	from	ADP
taxlaw-2796	191	42	capital	capital	NOUN
taxlaw-2796	191	43	and	and	CCONJ
taxlaw-2796	191	44	income	income	NOUN
taxlaw-2796	191	45	from	from	ADP
taxlaw-2796	191	46	labor.41	labor.41	ADP
taxlaw-2796	191	47	this	this	DET
taxlaw-2796	191	48	addresses	address	NOUN
taxlaw-2796	191	49	horizontal	horizontal	ADJ
taxlaw-2796	191	50	equity	equity	NOUN
taxlaw-2796	191	51	concerns	concern	NOUN
taxlaw-2796	191	52	,	,	PUNCT
taxlaw-2796	191	53	and	and	CCONJ
taxlaw-2796	191	54	along	along	ADP
taxlaw-2796	191	55	with	with	ADP
taxlaw-2796	191	56	the	the	DET
taxlaw-2796	191	57	first	first	ADJ
taxlaw-2796	191	58	goal	goal	NOUN
taxlaw-2796	191	59	,	,	PUNCT
taxlaw-2796	191	60	results	result	VERB
taxlaw-2796	191	61	in	in	ADP
taxlaw-2796	191	62	taxing	tax	VERB
taxlaw-2796	191	63	individuals	individual	NOUN
taxlaw-2796	191	64	in	in	ADP
taxlaw-2796	191	65	accordance	accordance	NOUN
taxlaw-2796	191	66	with	with	ADP
taxlaw-2796	191	67	“	"	PUNCT
taxlaw-2796	191	68	ability	ability	NOUN
taxlaw-2796	191	69	to	to	PART
taxlaw-2796	191	70	pay	pay	VERB
taxlaw-2796	191	71	”	"	PUNCT
taxlaw-2796	191	72	principles.42	principles.42	NOUN
taxlaw-2796	191	73	the	the	DET
taxlaw-2796	191	74	third	third	ADJ
taxlaw-2796	191	75	goal	goal	NOUN
taxlaw-2796	191	76	is	be	AUX
taxlaw-2796	191	77	symmetry	symmetry	NOUN
taxlaw-2796	191	78	,	,	PUNCT
taxlaw-2796	191	79	which	which	PRON
taxlaw-2796	191	80	exists	exist	VERB
taxlaw-2796	191	81	when	when	SCONJ
taxlaw-2796	191	82	all	all	DET
taxlaw-2796	191	83	types	type	NOUN
taxlaw-2796	191	84	of	of	ADP
taxlaw-2796	191	85	capital	capital	NOUN
taxlaw-2796	191	86	income	income	NOUN
taxlaw-2796	191	87	are	be	AUX
taxlaw-2796	191	88	subject	subject	ADJ
taxlaw-2796	191	89	to	to	ADP
taxlaw-2796	191	90	the	the	DET
taxlaw-2796	191	91	same	same	ADJ
taxlaw-2796	191	92	tax	tax	NOUN
taxlaw-2796	191	93	regime.43	regime.43	NOUN
taxlaw-2796	191	94	this	this	DET
taxlaw-2796	191	95	goal	goal	NOUN
taxlaw-2796	191	96	addresses	address	VERB
taxlaw-2796	191	97	concerns	concern	NOUN
taxlaw-2796	191	98	of	of	ADP
taxlaw-2796	191	99	allocative	allocative	ADJ
taxlaw-2796	191	100	efficiency	efficiency	NOUN
taxlaw-2796	191	101	as	as	ADV
taxlaw-2796	191	102	well	well	ADV
taxlaw-2796	191	103	as	as	ADP
taxlaw-2796	191	104	tax	tax	NOUN
taxlaw-2796	191	105	-	-	PUNCT
taxlaw-2796	191	106	induced	induce	VERB
taxlaw-2796	191	107	distortions	distortion	NOUN
taxlaw-2796	191	108	in	in	ADP
taxlaw-2796	191	109	investment	investment	NOUN
taxlaw-2796	191	110	and	and	CCONJ
taxlaw-2796	191	111	savings	saving	NOUN
taxlaw-2796	191	112	decisions.44	decisions.44	NOUN
taxlaw-2796	191	113	in	in	ADP
taxlaw-2796	191	114	a	a	DET
taxlaw-2796	191	115	closed	closed	ADJ
taxlaw-2796	191	116	economy	economy	NOUN
taxlaw-2796	191	117	,	,	PUNCT
taxlaw-2796	191	118	a	a	DET
taxlaw-2796	191	119	comprehensive	comprehensive	ADJ
taxlaw-2796	191	120	income	income	NOUN
taxlaw-2796	191	121	tax	tax	NOUN
taxlaw-2796	191	122	can	can	AUX
taxlaw-2796	191	123	theoretically	theoretically	ADV
taxlaw-2796	191	124	satisfy	satisfy	VERB
taxlaw-2796	191	125	these	these	DET
taxlaw-2796	191	126	three	three	NUM
taxlaw-2796	191	127	objectives	objective	NOUN
taxlaw-2796	191	128	.	.	PUNCT
taxlaw-2796	192	1	at	at	ADP
taxlaw-2796	192	2	least	least	ADJ
taxlaw-2796	192	3	in	in	ADP
taxlaw-2796	192	4	its	its	PRON
taxlaw-2796	192	5	ideal	ideal	ADJ
taxlaw-2796	192	6	form	form	NOUN
taxlaw-2796	192	7	,	,	PUNCT
taxlaw-2796	192	8	the	the	DET
taxlaw-2796	192	9	comprehensive	comprehensive	ADJ
taxlaw-2796	192	10	income	income	NOUN
taxlaw-2796	192	11	tax	tax	NOUN
taxlaw-2796	192	12	achieves	achieve	VERB
taxlaw-2796	192	13	all	all	DET
taxlaw-2796	192	14	three	three	NUM
taxlaw-2796	192	15	goals	goal	NOUN
taxlaw-2796	192	16	by	by	ADP
taxlaw-2796	192	17	taxing	tax	VERB
taxlaw-2796	192	18	income	income	NOUN
taxlaw-2796	192	19	from	from	ADP
taxlaw-2796	192	20	all	all	DET
taxlaw-2796	192	21	sources	source	NOUN
taxlaw-2796	192	22	equally	equally	ADV
taxlaw-2796	192	23	,	,	PUNCT
taxlaw-2796	192	24	in	in	ADP
taxlaw-2796	192	25	a	a	DET
taxlaw-2796	192	26	progressive	progressive	ADJ
taxlaw-2796	192	27	manner	manner	NOUN
taxlaw-2796	192	28	according	accord	VERB
taxlaw-2796	192	29	to	to	ADP
taxlaw-2796	192	30	a	a	DET
taxlaw-2796	192	31	taxpayer	taxpayer	NOUN
taxlaw-2796	192	32	’s	’s	PART
taxlaw-2796	192	33	ability	ability	NOUN
taxlaw-2796	192	34	to	to	PART
taxlaw-2796	192	35	pay	pay	VERB
taxlaw-2796	192	36	,	,	PUNCT
taxlaw-2796	192	37	so	so	SCONJ
taxlaw-2796	192	38	that	that	SCONJ
taxlaw-2796	192	39	a	a	DET
taxlaw-2796	192	40	taxpayer	taxpayer	NOUN
taxlaw-2796	192	41	faces	face	VERB
taxlaw-2796	192	42	the	the	DET
taxlaw-2796	192	43	same	same	ADJ
taxlaw-2796	192	44	tax	tax	NOUN
taxlaw-2796	192	45	regime	regime	NOUN
taxlaw-2796	192	46	for	for	ADP
taxlaw-2796	192	47	different	different	ADJ
taxlaw-2796	192	48	types	type	NOUN
taxlaw-2796	192	49	of	of	ADP
taxlaw-2796	192	50	capital	capital	NOUN
taxlaw-2796	192	51	income.45	income.45	ADV
taxlaw-2796	192	52	with	with	ADP
taxlaw-2796	192	53	the	the	DET
taxlaw-2796	192	54	competitive	competitive	ADJ
taxlaw-2796	192	55	pressures	pressure	NOUN
taxlaw-2796	192	56	in	in	ADP
taxlaw-2796	192	57	an	an	DET
taxlaw-2796	192	58	open	open	ADJ
taxlaw-2796	192	59	economy	economy	NOUN
taxlaw-2796	192	60	,	,	PUNCT
taxlaw-2796	192	61	however	however	ADV
taxlaw-2796	192	62	,	,	PUNCT
taxlaw-2796	192	63	all	all	DET
taxlaw-2796	192	64	three	three	NUM
taxlaw-2796	192	65	goals	goal	NOUN
taxlaw-2796	192	66	are	be	AUX
taxlaw-2796	192	67	rarely	rarely	ADV
taxlaw-2796	192	68	met	meet	VERB
taxlaw-2796	192	69	.	.	PUNCT
taxlaw-2796	193	1	when	when	SCONJ
taxlaw-2796	193	2	international	international	ADJ
taxlaw-2796	193	3	competitiveness	competitiveness	NOUN
taxlaw-2796	193	4	is	be	AUX
taxlaw-2796	193	5	added	add	VERB
taxlaw-2796	193	6	to	to	ADP
taxlaw-2796	193	7	the	the	DET
taxlaw-2796	193	8	three	three	NUM
taxlaw-2796	193	9	domestic	domestic	ADJ
taxlaw-2796	193	10	tax	tax	NOUN
taxlaw-2796	193	11	policy	policy	NOUN
taxlaw-2796	193	12	goals	goal	NOUN
taxlaw-2796	193	13	,	,	PUNCT
taxlaw-2796	193	14	governments	government	NOUN
taxlaw-2796	193	15	may	may	AUX
taxlaw-2796	193	16	no	no	ADV
taxlaw-2796	193	17	longer	long	ADV
taxlaw-2796	193	18	be	be	AUX
taxlaw-2796	193	19	able	able	ADJ
taxlaw-2796	193	20	to	to	PART
taxlaw-2796	193	21	satisfy	satisfy	VERB
taxlaw-2796	193	22	all	all	DET
taxlaw-2796	193	23	goals	goal	NOUN
taxlaw-2796	193	24	,	,	PUNCT
taxlaw-2796	193	25	particularly	particularly	ADV
taxlaw-2796	193	26	as	as	SCONJ
taxlaw-2796	193	27	cross	cross	ADJ
taxlaw-2796	193	28	-	-	ADJ
taxlaw-2796	193	29	border	border	ADJ
taxlaw-2796	193	30	mobility	mobility	NOUN
taxlaw-2796	193	31	of	of	ADP
taxlaw-2796	193	32	capital	capital	NOUN
taxlaw-2796	193	33	varies	vary	VERB
taxlaw-2796	193	34	both	both	PRON
taxlaw-2796	193	35	between	between	ADP
taxlaw-2796	193	36	types	type	NOUN
taxlaw-2796	193	37	of	of	ADP
taxlaw-2796	193	38	capital	capital	NOUN
taxlaw-2796	193	39	and	and	CCONJ
taxlaw-2796	193	40	types	type	NOUN
taxlaw-2796	193	41	of	of	ADP
taxlaw-2796	193	42	countries.46	countries.46	PROPN
taxlaw-2796	193	43	in	in	ADP
taxlaw-2796	193	44	ganghof	ganghof	PROPN
taxlaw-2796	193	45	’s	’s	PART
taxlaw-2796	193	46	terminology	terminology	NOUN
taxlaw-2796	193	47	,	,	PUNCT
taxlaw-2796	193	48	governments	government	NOUN
taxlaw-2796	193	49	face	face	VERB
taxlaw-2796	193	50	an	an	DET
taxlaw-2796	193	51	income	income	NOUN
taxlaw-2796	193	52	tax	tax	NOUN
taxlaw-2796	193	53	quadrilemma	quadrilemma	NOUN
taxlaw-2796	193	54	:	:	PUNCT
taxlaw-2796	193	55	their	their	PRON
taxlaw-2796	193	56	only	only	ADJ
taxlaw-2796	193	57	choice	choice	NOUN
taxlaw-2796	193	58	is	be	AUX
taxlaw-2796	193	59	which	which	DET
taxlaw-2796	193	60	goal	goal	NOUN
taxlaw-2796	193	61	to	to	PART
taxlaw-2796	193	62	sacrifice	sacrifice	VERB
taxlaw-2796	193	63	:	:	PUNCT
taxlaw-2796	193	64	progressivity	progressivity	NOUN
taxlaw-2796	193	65	,	,	PUNCT
taxlaw-2796	193	66	comprehensiveness	comprehensiveness	NOUN
taxlaw-2796	193	67	,	,	PUNCT
taxlaw-2796	193	68	38	38	NUM
taxlaw-2796	193	69	.	.	PUNCT
taxlaw-2796	194	1	steffen	steffen	PROPN
taxlaw-2796	194	2	ganghof	ganghof	PROPN
taxlaw-2796	194	3	,	,	PUNCT
taxlaw-2796	194	4	global	global	ADJ
taxlaw-2796	194	5	markets	market	NOUN
taxlaw-2796	194	6	,	,	PUNCT
taxlaw-2796	194	7	$	$	SYM
taxlaw-2796	194	8	ational	ational	ADJ
taxlaw-2796	194	9	tax	tax	NOUN
taxlaw-2796	194	10	systems	system	NOUN
taxlaw-2796	194	11	,	,	PUNCT
taxlaw-2796	194	12	and	and	CCONJ
taxlaw-2796	194	13	domestic	domestic	ADJ
taxlaw-2796	194	14	politics	politic	NOUN
taxlaw-2796	194	15	:	:	PUNCT
taxlaw-2796	194	16	rebalancing	rebalancing	NOUN
taxlaw-2796	194	17	efficiency	efficiency	NOUN
taxlaw-2796	194	18	and	and	CCONJ
taxlaw-2796	194	19	equity	equity	NOUN
taxlaw-2796	194	20	in	in	ADP
taxlaw-2796	194	21	open	open	ADJ
taxlaw-2796	194	22	states	state	NOUN
taxlaw-2796	194	23	’	'	PUNCT
taxlaw-2796	194	24	income	income	NOUN
taxlaw-2796	194	25	taxation	taxation	NOUN
taxlaw-2796	194	26	7–14	7–14	PROPN
taxlaw-2796	194	27	(	(	PUNCT
taxlaw-2796	194	28	max	max	PROPN
taxlaw-2796	194	29	planck	planck	PROPN
taxlaw-2796	194	30	institute	institute	PROPN
taxlaw-2796	194	31	discussion	discussion	PROPN
taxlaw-2796	194	32	paper	paper	NOUN
taxlaw-2796	194	33	,	,	PUNCT
taxlaw-2796	194	34	2001	2001	NUM
taxlaw-2796	194	35	)	)	PUNCT
taxlaw-2796	195	1	[	[	X
taxlaw-2796	195	2	hereinafter	hereinafter	NOUN
taxlaw-2796	195	3	ganghof	ganghof	NOUN
taxlaw-2796	195	4	(	(	PUNCT
taxlaw-2796	195	5	2001	2001	NUM
taxlaw-2796	195	6	)	)	PUNCT
taxlaw-2796	195	7	]	]	PUNCT
taxlaw-2796	195	8	;	;	PUNCT
taxlaw-2796	195	9	steffen	steffen	PROPN
taxlaw-2796	195	10	ganghof	ganghof	PROPN
taxlaw-2796	195	11	,	,	PUNCT
taxlaw-2796	195	12	the	the	DET
taxlaw-2796	195	13	politics	politic	NOUN
taxlaw-2796	195	14	of	of	ADP
taxlaw-2796	195	15	(	(	PUNCT
taxlaw-2796	195	16	income	income	NOUN
taxlaw-2796	195	17	)	)	PUNCT
taxlaw-2796	195	18	tax	tax	NOUN
taxlaw-2796	195	19	structure	structure	NOUN
taxlaw-2796	195	20	(	(	PUNCT
taxlaw-2796	195	21	yale	yale	PROPN
taxlaw-2796	195	22	conference	conference	NOUN
taxlaw-2796	195	23	on	on	ADP
taxlaw-2796	195	24	distributive	distributive	ADJ
taxlaw-2796	195	25	politics	politic	NOUN
taxlaw-2796	195	26	,	,	PUNCT
taxlaw-2796	195	27	working	working	NOUN
taxlaw-2796	195	28	paper	paper	NOUN
taxlaw-2796	195	29	,	,	PUNCT
taxlaw-2796	195	30	2005	2005	NUM
taxlaw-2796	195	31	)	)	PUNCT
taxlaw-2796	195	32	.	.	PUNCT
taxlaw-2796	196	1	39	39	NUM
taxlaw-2796	196	2	.	.	PUNCT
taxlaw-2796	197	1	ganghof	ganghof	PROPN
taxlaw-2796	197	2	(	(	PUNCT
taxlaw-2796	197	3	2001	2001	NUM
taxlaw-2796	197	4	)	)	PUNCT
taxlaw-2796	197	5	,	,	PUNCT
taxlaw-2796	197	6	supra	supra	PROPN
taxlaw-2796	197	7	note	note	VERB
taxlaw-2796	197	8	38	38	NUM
taxlaw-2796	197	9	,	,	PUNCT
taxlaw-2796	197	10	at	at	ADP
taxlaw-2796	197	11	8	8	NUM
taxlaw-2796	197	12	.	.	NUM
taxlaw-2796	197	13	40	40	NUM
taxlaw-2796	197	14	.	.	PUNCT
taxlaw-2796	198	1	i	i	PRON
taxlaw-2796	198	2	d.	d.	PROPN
taxlaw-2796	198	3	41	41	NUM
taxlaw-2796	198	4	.	.	PUNCT
taxlaw-2796	199	1	i	i	PRON
taxlaw-2796	199	2	d.	d.	PROPN
taxlaw-2796	199	3	at	at	ADP
taxlaw-2796	199	4	8–9	8–9	PROPN
taxlaw-2796	199	5	.	.	PROPN
taxlaw-2796	199	6	42	42	NUM
taxlaw-2796	199	7	.	.	PUNCT
taxlaw-2796	200	1	i	i	PRON
taxlaw-2796	200	2	d.	d.	PROPN
taxlaw-2796	200	3	43	43	NUM
taxlaw-2796	200	4	.	.	PUNCT
taxlaw-2796	201	1	i	i	PRON
taxlaw-2796	201	2	d.	d.	PROPN
taxlaw-2796	201	3	at	at	ADP
taxlaw-2796	201	4	9	9	NUM
taxlaw-2796	201	5	.	.	NUM
taxlaw-2796	201	6	44	44	NUM
taxlaw-2796	201	7	.	.	PUNCT
taxlaw-2796	202	1	i	i	PRON
taxlaw-2796	202	2	d.	d.	PROPN
taxlaw-2796	202	3	45	45	NUM
taxlaw-2796	202	4	.	.	PUNCT
taxlaw-2796	203	1	i	i	PRON
taxlaw-2796	203	2	d.	d.	PROPN
taxlaw-2796	203	3	at	at	ADP
taxlaw-2796	203	4	9–11	9–11	PROPN
taxlaw-2796	203	5	.	.	PUNCT
taxlaw-2796	204	1	46	46	NUM
taxlaw-2796	204	2	.	.	PUNCT
taxlaw-2796	204	3	sørensen	sørensen	NOUN
taxlaw-2796	204	4	,	,	PUNCT
taxlaw-2796	204	5	supra	supra	PROPN
taxlaw-2796	204	6	note	note	NOUN
taxlaw-2796	204	7	12	12	NUM
taxlaw-2796	204	8	,	,	PUNCT
taxlaw-2796	204	9	at	at	ADP
taxlaw-2796	204	10	181–84	181–84	NOUN
taxlaw-2796	204	11	.	.	PUNCT
taxlaw-2796	205	1	2010	2010	NUM
taxlaw-2796	205	2	]	]	PUNCT
taxlaw-2796	205	3	dual	dual	ADJ
taxlaw-2796	205	4	i$come	i$come	PRON
taxlaw-2796	205	5	taxatio$	taxatio$	NUM
taxlaw-2796	205	6	185	185	NUM
taxlaw-2796	205	7	symmetry	symmetry	NOUN
taxlaw-2796	205	8	,	,	PUNCT
taxlaw-2796	205	9	or	or	CCONJ
taxlaw-2796	205	10	competitiveness.47	competitiveness.47	NOUN
taxlaw-2796	205	11	depending	depend	VERB
taxlaw-2796	205	12	on	on	ADP
taxlaw-2796	205	13	economic	economic	ADJ
taxlaw-2796	205	14	and	and	CCONJ
taxlaw-2796	205	15	political	political	ADJ
taxlaw-2796	205	16	factors	factor	NOUN
taxlaw-2796	205	17	,	,	PUNCT
taxlaw-2796	205	18	countries	country	NOUN
taxlaw-2796	205	19	face	face	VERB
taxlaw-2796	205	20	different	different	ADJ
taxlaw-2796	205	21	considerations	consideration	NOUN
taxlaw-2796	205	22	in	in	ADP
taxlaw-2796	205	23	determining	determine	VERB
taxlaw-2796	205	24	which	which	DET
taxlaw-2796	205	25	objective	objective	NOUN
taxlaw-2796	205	26	to	to	ADP
taxlaw-2796	205	27	sacrifice	sacrifice	VERB
taxlaw-2796	205	28	.	.	PUNCT
taxlaw-2796	206	1	the	the	DET
taxlaw-2796	206	2	nordic	nordic	ADJ
taxlaw-2796	206	3	countries	country	NOUN
taxlaw-2796	206	4	sacrificed	sacrifice	VERB
taxlaw-2796	206	5	comprehensiveness	comprehensiveness	NOUN
taxlaw-2796	206	6	by	by	ADP
taxlaw-2796	206	7	providing	provide	VERB
taxlaw-2796	206	8	different	different	ADJ
taxlaw-2796	206	9	treatment	treatment	NOUN
taxlaw-2796	206	10	for	for	ADP
taxlaw-2796	206	11	capital	capital	NOUN
taxlaw-2796	206	12	and	and	CCONJ
taxlaw-2796	206	13	labor	labor	NOUN
taxlaw-2796	206	14	income.48	income.48	PROPN
taxlaw-2796	206	15	other	other	ADJ
taxlaw-2796	206	16	countries	country	NOUN
taxlaw-2796	206	17	have	have	AUX
taxlaw-2796	206	18	chosen	choose	VERB
taxlaw-2796	206	19	at	at	ADP
taxlaw-2796	206	20	various	various	ADJ
taxlaw-2796	206	21	times	time	NOUN
taxlaw-2796	206	22	to	to	PART
taxlaw-2796	206	23	sacrifice	sacrifice	VERB
taxlaw-2796	206	24	progressivity	progressivity	NOUN
taxlaw-2796	206	25	,	,	PUNCT
taxlaw-2796	206	26	symmetry	symmetry	NOUN
taxlaw-2796	206	27	,	,	PUNCT
taxlaw-2796	206	28	or	or	CCONJ
taxlaw-2796	206	29	competitiveness.49	competitiveness.49	NOUN
taxlaw-2796	206	30	because	because	SCONJ
taxlaw-2796	206	31	of	of	ADP
taxlaw-2796	206	32	the	the	DET
taxlaw-2796	206	33	different	different	ADJ
taxlaw-2796	206	34	tax	tax	NOUN
taxlaw-2796	206	35	environments	environment	NOUN
taxlaw-2796	206	36	facing	face	VERB
taxlaw-2796	206	37	the	the	DET
taxlaw-2796	206	38	nordic	nordic	ADJ
taxlaw-2796	206	39	countries	country	NOUN
taxlaw-2796	206	40	and	and	CCONJ
taxlaw-2796	206	41	developing	develop	VERB
taxlaw-2796	206	42	countries	country	NOUN
taxlaw-2796	206	43	,	,	PUNCT
taxlaw-2796	206	44	many	many	ADJ
taxlaw-2796	206	45	of	of	ADP
taxlaw-2796	206	46	the	the	DET
taxlaw-2796	206	47	specific	specific	ADJ
taxlaw-2796	206	48	considerations	consideration	NOUN
taxlaw-2796	206	49	that	that	PRON
taxlaw-2796	206	50	prompted	prompt	VERB
taxlaw-2796	206	51	the	the	DET
taxlaw-2796	206	52	nordic	nordic	ADJ
taxlaw-2796	206	53	countries	country	NOUN
taxlaw-2796	206	54	to	to	PART
taxlaw-2796	206	55	sacrifice	sacrifice	VERB
taxlaw-2796	206	56	comprehensiveness	comprehensiveness	NOUN
taxlaw-2796	206	57	may	may	AUX
taxlaw-2796	206	58	not	not	PART
taxlaw-2796	206	59	apply	apply	VERB
taxlaw-2796	206	60	in	in	ADP
taxlaw-2796	206	61	developing	develop	VERB
taxlaw-2796	206	62	countries	country	NOUN
taxlaw-2796	206	63	.	.	PUNCT
taxlaw-2796	207	1	nonetheless	nonetheless	ADV
taxlaw-2796	207	2	,	,	PUNCT
taxlaw-2796	207	3	as	as	SCONJ
taxlaw-2796	207	4	we	we	PRON
taxlaw-2796	207	5	argue	argue	VERB
taxlaw-2796	207	6	below	below	ADV
taxlaw-2796	207	7	,	,	PUNCT
taxlaw-2796	207	8	developing	develop	VERB
taxlaw-2796	207	9	countries	country	NOUN
taxlaw-2796	207	10	may	may	AUX
taxlaw-2796	207	11	be	be	AUX
taxlaw-2796	207	12	able	able	ADJ
taxlaw-2796	207	13	to	to	PART
taxlaw-2796	207	14	improve	improve	VERB
taxlaw-2796	207	15	their	their	PRON
taxlaw-2796	207	16	tax	tax	NOUN
taxlaw-2796	207	17	system	system	NOUN
taxlaw-2796	207	18	substantially	substantially	ADV
taxlaw-2796	207	19	by	by	ADP
taxlaw-2796	207	20	sacrificing	sacrifice	VERB
taxlaw-2796	207	21	comprehensiveness	comprehensiveness	NOUN
taxlaw-2796	207	22	and	and	CCONJ
taxlaw-2796	207	23	adopting	adopt	VERB
taxlaw-2796	207	24	separate	separate	ADJ
taxlaw-2796	207	25	tax	tax	NOUN
taxlaw-2796	207	26	regimes	regime	NOUN
taxlaw-2796	207	27	for	for	ADP
taxlaw-2796	207	28	capital	capital	NOUN
taxlaw-2796	207	29	and	and	CCONJ
taxlaw-2796	207	30	labor	labor	NOUN
taxlaw-2796	207	31	income	income	NOUN
taxlaw-2796	207	32	.	.	PUNCT
taxlaw-2796	208	1	b.	b.	PROPN
taxlaw-2796	208	2	design	design	NOUN
taxlaw-2796	208	3	of	of	ADP
taxlaw-2796	208	4	dual	dual	ADJ
taxlaw-2796	208	5	income	income	NOUN
taxlaw-2796	208	6	tax	tax	NOUN
taxlaw-2796	208	7	systems	system	NOUN
taxlaw-2796	208	8	as	as	ADP
taxlaw-2796	208	9	table	table	NOUN
taxlaw-2796	208	10	1	1	NUM
taxlaw-2796	208	11	shows	show	NOUN
taxlaw-2796	208	12	,	,	PUNCT
taxlaw-2796	208	13	the	the	DET
taxlaw-2796	208	14	dual	dual	ADJ
taxlaw-2796	208	15	income	income	NOUN
taxlaw-2796	208	16	tax	tax	NOUN
taxlaw-2796	208	17	systems	system	NOUN
taxlaw-2796	208	18	in	in	ADP
taxlaw-2796	208	19	finland	finland	PROPN
taxlaw-2796	208	20	,	,	PUNCT
taxlaw-2796	208	21	norway	norway	PROPN
taxlaw-2796	208	22	,	,	PUNCT
taxlaw-2796	208	23	and	and	CCONJ
taxlaw-2796	208	24	sweden	sweden	PROPN
taxlaw-2796	208	25	provide	provide	VERB
taxlaw-2796	208	26	for	for	ADP
taxlaw-2796	208	27	a	a	DET
taxlaw-2796	208	28	progressive	progressive	ADJ
taxlaw-2796	208	29	income	income	NOUN
taxlaw-2796	208	30	tax	tax	NOUN
taxlaw-2796	208	31	rate	rate	NOUN
taxlaw-2796	208	32	schedule	schedule	NOUN
taxlaw-2796	208	33	applicable	applicable	ADJ
taxlaw-2796	208	34	to	to	ADP
taxlaw-2796	208	35	labor	labor	NOUN
taxlaw-2796	208	36	income	income	NOUN
taxlaw-2796	208	37	and	and	CCONJ
taxlaw-2796	208	38	a	a	DET
taxlaw-2796	208	39	flat	flat	ADJ
taxlaw-2796	208	40	tax	tax	NOUN
taxlaw-2796	208	41	rate	rate	NOUN
taxlaw-2796	208	42	on	on	ADP
taxlaw-2796	208	43	capital	capital	NOUN
taxlaw-2796	208	44	income.50	income.50	PROPN
taxlaw-2796	208	45	under	under	ADP
taxlaw-2796	208	46	this	this	DET
taxlaw-2796	208	47	approach	approach	NOUN
taxlaw-2796	208	48	,	,	PUNCT
taxlaw-2796	208	49	an	an	DET
taxlaw-2796	208	50	individual	individual	NOUN
taxlaw-2796	208	51	’s	’s	PART
taxlaw-2796	208	52	tax	tax	NOUN
taxlaw-2796	208	53	liability	liability	NOUN
taxlaw-2796	208	54	depends	depend	VERB
taxlaw-2796	208	55	not	not	PART
taxlaw-2796	208	56	only	only	ADV
taxlaw-2796	208	57	on	on	ADP
taxlaw-2796	208	58	total	total	ADJ
taxlaw-2796	208	59	income	income	NOUN
taxlaw-2796	208	60	,	,	PUNCT
taxlaw-2796	208	61	but	but	CCONJ
taxlaw-2796	208	62	also	also	ADV
taxlaw-2796	208	63	on	on	ADP
taxlaw-2796	208	64	the	the	DET
taxlaw-2796	208	65	split	split	NOUN
taxlaw-2796	208	66	between	between	ADP
taxlaw-2796	208	67	labor	labor	NOUN
taxlaw-2796	208	68	and	and	CCONJ
taxlaw-2796	208	69	capital	capital	NOUN
taxlaw-2796	208	70	income.51	income.51	NOUN
taxlaw-2796	208	71	the	the	DET
taxlaw-2796	208	72	tax	tax	NOUN
taxlaw-2796	208	73	rate	rate	NOUN
taxlaw-2796	208	74	on	on	ADP
taxlaw-2796	208	75	capital	capital	NOUN
taxlaw-2796	208	76	income	income	NOUN
taxlaw-2796	208	77	is	be	AUX
taxlaw-2796	208	78	at	at	ADP
taxlaw-2796	208	79	or	or	CCONJ
taxlaw-2796	208	80	near	near	ADP
taxlaw-2796	208	81	the	the	DET
taxlaw-2796	208	82	lowest	low	ADJ
taxlaw-2796	208	83	positive	positive	ADJ
taxlaw-2796	208	84	rate	rate	NOUN
taxlaw-2796	208	85	for	for	ADP
taxlaw-2796	208	86	labor	labor	NOUN
taxlaw-2796	208	87	income	income	NOUN
taxlaw-2796	208	88	and	and	CCONJ
taxlaw-2796	208	89	the	the	DET
taxlaw-2796	208	90	highest	high	ADJ
taxlaw-2796	208	91	marginal	marginal	ADJ
taxlaw-2796	208	92	tax	tax	NOUN
taxlaw-2796	208	93	rate	rate	NOUN
taxlaw-2796	208	94	on	on	ADP
taxlaw-2796	208	95	labor	labor	NOUN
taxlaw-2796	208	96	income	income	NOUN
taxlaw-2796	208	97	is	be	AUX
taxlaw-2796	208	98	about	about	ADP
taxlaw-2796	208	99	15–25	15–25	NUM
taxlaw-2796	208	100	%	%	NOUN
taxlaw-2796	208	101	higher	high	ADJ
taxlaw-2796	208	102	than	than	ADP
taxlaw-2796	208	103	the	the	DET
taxlaw-2796	208	104	tax	tax	NOUN
taxlaw-2796	208	105	rate	rate	NOUN
taxlaw-2796	208	106	on	on	ADP
taxlaw-2796	208	107	capital	capital	NOUN
taxlaw-2796	208	108	income.52	income.52	PROPN
taxlaw-2796	208	109	however	however	ADV
taxlaw-2796	208	110	,	,	PUNCT
taxlaw-2796	208	111	as	as	SCONJ
taxlaw-2796	208	112	discussed	discuss	VERB
taxlaw-2796	208	113	below	below	ADV
taxlaw-2796	208	114	,	,	PUNCT
taxlaw-2796	208	115	many	many	ADJ
taxlaw-2796	208	116	variant	variant	ADJ
taxlaw-2796	208	117	designs	design	NOUN
taxlaw-2796	208	118	are	be	AUX
taxlaw-2796	208	119	also	also	ADV
taxlaw-2796	208	120	possible	possible	ADJ
taxlaw-2796	208	121	.	.	PUNCT
taxlaw-2796	209	1	for	for	ADP
taxlaw-2796	209	2	instance	instance	NOUN
taxlaw-2796	209	3	,	,	PUNCT
taxlaw-2796	209	4	in	in	ADP
taxlaw-2796	209	5	the	the	DET
taxlaw-2796	209	6	so	so	ADV
taxlaw-2796	209	7	-	-	PUNCT
taxlaw-2796	209	8	called	call	VERB
taxlaw-2796	209	9	“	"	PUNCT
taxlaw-2796	209	10	pure	pure	ADJ
taxlaw-2796	209	11	”	"	PUNCT
taxlaw-2796	209	12	version	version	NOUN
taxlaw-2796	209	13	of	of	ADP
taxlaw-2796	209	14	the	the	DET
taxlaw-2796	209	15	dual	dual	ADJ
taxlaw-2796	209	16	income	income	NOUN
taxlaw-2796	209	17	tax	tax	NOUN
taxlaw-2796	209	18	,	,	PUNCT
taxlaw-2796	209	19	the	the	DET
taxlaw-2796	209	20	tax	tax	NOUN
taxlaw-2796	209	21	rate	rate	NOUN
taxlaw-2796	209	22	on	on	ADP
taxlaw-2796	209	23	capital	capital	NOUN
taxlaw-2796	209	24	income	income	NOUN
taxlaw-2796	209	25	is	be	AUX
taxlaw-2796	209	26	aligned	align	VERB
taxlaw-2796	209	27	with	with	ADP
taxlaw-2796	209	28	the	the	DET
taxlaw-2796	209	29	47	47	NUM
taxlaw-2796	209	30	.	.	PUNCT
taxlaw-2796	210	1	see	see	VERB
taxlaw-2796	210	2	ganghof	ganghof	NOUN
taxlaw-2796	210	3	(	(	PUNCT
taxlaw-2796	210	4	2001	2001	NUM
taxlaw-2796	210	5	)	)	PUNCT
taxlaw-2796	210	6	,	,	PUNCT
taxlaw-2796	210	7	supra	supra	PROPN
taxlaw-2796	210	8	note	note	VERB
taxlaw-2796	210	9	38	38	NUM
taxlaw-2796	210	10	,	,	PUNCT
taxlaw-2796	210	11	at	at	ADP
taxlaw-2796	210	12	14–25	14–25	NUM
taxlaw-2796	210	13	.	.	PUNCT
taxlaw-2796	211	1	48	48	NUM
taxlaw-2796	211	2	.	.	PUNCT
taxlaw-2796	212	1	i	i	PRON
taxlaw-2796	212	2	d.	d.	PROPN
taxlaw-2796	212	3	at	at	ADP
taxlaw-2796	212	4	19–23	19–23	NUM
taxlaw-2796	212	5	.	.	PUNCT
taxlaw-2796	213	1	49	49	NUM
taxlaw-2796	213	2	.	.	PUNCT
taxlaw-2796	214	1	denmark	denmark	PROPN
taxlaw-2796	214	2	chose	choose	VERB
taxlaw-2796	214	3	to	to	PART
taxlaw-2796	214	4	sacrifice	sacrifice	VERB
taxlaw-2796	214	5	symmetry	symmetry	NOUN
taxlaw-2796	214	6	also	also	ADV
taxlaw-2796	214	7	by	by	ADP
taxlaw-2796	214	8	imposing	impose	VERB
taxlaw-2796	214	9	differential	differential	ADJ
taxlaw-2796	214	10	tax	tax	NOUN
taxlaw-2796	214	11	rates	rate	NOUN
taxlaw-2796	214	12	on	on	ADP
taxlaw-2796	214	13	capital	capital	NOUN
taxlaw-2796	214	14	income	income	NOUN
taxlaw-2796	214	15	.	.	PUNCT
taxlaw-2796	215	1	australia	australia	PROPN
taxlaw-2796	215	2	also	also	ADV
taxlaw-2796	215	3	sacrificed	sacrifice	VERB
taxlaw-2796	215	4	symmetry	symmetry	NOUN
taxlaw-2796	215	5	,	,	PUNCT
taxlaw-2796	215	6	but	but	CCONJ
taxlaw-2796	215	7	in	in	ADP
taxlaw-2796	215	8	a	a	DET
taxlaw-2796	215	9	different	different	ADJ
taxlaw-2796	215	10	way	way	NOUN
taxlaw-2796	215	11	,	,	PUNCT
taxlaw-2796	215	12	by	by	ADP
taxlaw-2796	215	13	electing	elect	VERB
taxlaw-2796	215	14	to	to	PART
taxlaw-2796	215	15	cut	cut	VERB
taxlaw-2796	215	16	only	only	ADV
taxlaw-2796	215	17	the	the	DET
taxlaw-2796	215	18	corporate	corporate	ADJ
taxlaw-2796	215	19	income	income	NOUN
taxlaw-2796	215	20	tax	tax	NOUN
taxlaw-2796	215	21	rate	rate	NOUN
taxlaw-2796	215	22	.	.	PUNCT
taxlaw-2796	216	1	new	new	PROPN
taxlaw-2796	216	2	zealand	zealand	PROPN
taxlaw-2796	216	3	chose	choose	VERB
taxlaw-2796	216	4	instead	instead	ADV
taxlaw-2796	216	5	to	to	PART
taxlaw-2796	216	6	cut	cut	VERB
taxlaw-2796	216	7	all	all	DET
taxlaw-2796	216	8	income	income	NOUN
taxlaw-2796	216	9	tax	tax	NOUN
taxlaw-2796	216	10	rates	rate	NOUN
taxlaw-2796	216	11	,	,	PUNCT
taxlaw-2796	216	12	thus	thus	ADV
taxlaw-2796	216	13	sacrificing	sacrifice	VERB
taxlaw-2796	216	14	progressivity	progressivity	NOUN
taxlaw-2796	216	15	.	.	PUNCT
taxlaw-2796	217	1	ganghof	ganghof	PROPN
taxlaw-2796	217	2	(	(	PUNCT
taxlaw-2796	217	3	2001	2001	NUM
taxlaw-2796	217	4	)	)	PUNCT
taxlaw-2796	217	5	,	,	PUNCT
taxlaw-2796	217	6	supra	supra	PROPN
taxlaw-2796	217	7	note	note	VERB
taxlaw-2796	217	8	38	38	NUM
taxlaw-2796	217	9	,	,	PUNCT
taxlaw-2796	217	10	at	at	ADP
taxlaw-2796	217	11	14–25	14–25	NUM
taxlaw-2796	217	12	.	.	PUNCT
taxlaw-2796	218	1	see	see	VERB
taxlaw-2796	218	2	also	also	ADV
taxlaw-2796	218	3	steffen	steffen	PROPN
taxlaw-2796	218	4	ganghof	ganghof	PROPN
taxlaw-2796	218	5	and	and	CCONJ
taxlaw-2796	218	6	richard	richard	PROPN
taxlaw-2796	218	7	eccleston	eccleston	PROPN
taxlaw-2796	218	8	,	,	PUNCT
taxlaw-2796	218	9	globalization	globalization	NOUN
taxlaw-2796	218	10	and	and	CCONJ
taxlaw-2796	218	11	the	the	DET
taxlaw-2796	218	12	dilemmas	dilemma	NOUN
taxlaw-2796	218	13	of	of	ADP
taxlaw-2796	218	14	income	income	NOUN
taxlaw-2796	218	15	taxation	taxation	NOUN
taxlaw-2796	218	16	in	in	ADP
taxlaw-2796	218	17	australia	australia	PROPN
taxlaw-2796	218	18	,	,	PUNCT
taxlaw-2796	218	19	39	39	NUM
taxlaw-2796	218	20	aust	aust	PROPN
taxlaw-2796	218	21	.	.	PUNCT
taxlaw-2796	219	1	j.	j.	PROPN
taxlaw-2796	219	2	pol	pol	PROPN
taxlaw-2796	219	3	.	.	PUNCT
taxlaw-2796	220	1	sci	sci	PROPN
taxlaw-2796	220	2	.	.	PROPN
taxlaw-2796	221	1	519	519	NUM
taxlaw-2796	221	2	,	,	PUNCT
taxlaw-2796	221	3	530	530	NUM
taxlaw-2796	221	4	(	(	PUNCT
taxlaw-2796	221	5	2006	2006	NUM
taxlaw-2796	221	6	)	)	PUNCT
taxlaw-2796	221	7	.	.	PUNCT
taxlaw-2796	222	1	in	in	ADP
taxlaw-2796	222	2	contrast	contrast	NOUN
taxlaw-2796	222	3	,	,	PUNCT
taxlaw-2796	222	4	germany	germany	PROPN
taxlaw-2796	222	5	,	,	PUNCT
taxlaw-2796	222	6	until	until	SCONJ
taxlaw-2796	222	7	its	its	PRON
taxlaw-2796	222	8	most	most	ADV
taxlaw-2796	222	9	recent	recent	ADJ
taxlaw-2796	222	10	reforms	reform	NOUN
taxlaw-2796	222	11	,	,	PUNCT
taxlaw-2796	222	12	sacrificed	sacrifice	VERB
taxlaw-2796	222	13	competitiveness	competitiveness	NOUN
taxlaw-2796	222	14	in	in	ADP
taxlaw-2796	222	15	order	order	NOUN
taxlaw-2796	222	16	to	to	PART
taxlaw-2796	222	17	retain	retain	VERB
taxlaw-2796	222	18	the	the	DET
taxlaw-2796	222	19	other	other	ADJ
taxlaw-2796	222	20	three	three	NUM
taxlaw-2796	222	21	objectives	objective	NOUN
taxlaw-2796	222	22	.	.	PUNCT
taxlaw-2796	223	1	50	50	NUM
taxlaw-2796	223	2	.	.	PUNCT
taxlaw-2796	224	1	good	good	ADJ
taxlaw-2796	224	2	descriptions	description	NOUN
taxlaw-2796	224	3	of	of	ADP
taxlaw-2796	224	4	the	the	DET
taxlaw-2796	224	5	nordic	nordic	ADJ
taxlaw-2796	224	6	dual	dual	ADJ
taxlaw-2796	224	7	income	income	NOUN
taxlaw-2796	224	8	tax	tax	NOUN
taxlaw-2796	224	9	systems	system	NOUN
taxlaw-2796	224	10	may	may	AUX
taxlaw-2796	224	11	be	be	AUX
taxlaw-2796	224	12	found	find	VERB
taxlaw-2796	224	13	in	in	ADP
taxlaw-2796	224	14	genser	genser	NOUN
taxlaw-2796	224	15	and	and	CCONJ
taxlaw-2796	224	16	reutter	reutter	NOUN
taxlaw-2796	224	17	,	,	PUNCT
taxlaw-2796	224	18	supra	supra	PROPN
taxlaw-2796	224	19	note	note	PROPN
taxlaw-2796	224	20	18	18	NUM
taxlaw-2796	224	21	,	,	PUNCT
taxlaw-2796	224	22	and	and	CCONJ
taxlaw-2796	224	23	sørensen	sørensen	NOUN
taxlaw-2796	224	24	,	,	PUNCT
taxlaw-2796	224	25	from	from	ADP
taxlaw-2796	224	26	the	the	DET
taxlaw-2796	224	27	global	global	ADJ
taxlaw-2796	224	28	income	income	NOUN
taxlaw-2796	224	29	tax	tax	NOUN
taxlaw-2796	224	30	,	,	PUNCT
taxlaw-2796	224	31	supra	supra	PROPN
taxlaw-2796	224	32	note	note	NOUN
taxlaw-2796	224	33	18	18	NUM
taxlaw-2796	224	34	.	.	X
taxlaw-2796	224	35	51	51	NUM
taxlaw-2796	224	36	.	.	PUNCT
taxlaw-2796	225	1	sørensen	sørensen	NOUN
taxlaw-2796	225	2	,	,	PUNCT
taxlaw-2796	225	3	from	from	ADP
taxlaw-2796	225	4	the	the	DET
taxlaw-2796	225	5	global	global	ADJ
taxlaw-2796	225	6	income	income	NOUN
taxlaw-2796	225	7	tax	tax	NOUN
taxlaw-2796	225	8	,	,	PUNCT
taxlaw-2796	225	9	supra	supra	PROPN
taxlaw-2796	225	10	note	note	PROPN
taxlaw-2796	225	11	18	18	NUM
taxlaw-2796	225	12	,	,	PUNCT
taxlaw-2796	225	13	at	at	ADP
taxlaw-2796	225	14	61	61	NUM
taxlaw-2796	225	15	.	.	PUNCT
taxlaw-2796	225	16	52	52	NUM
taxlaw-2796	225	17	.	.	PUNCT
taxlaw-2796	226	1	in	in	ADP
taxlaw-2796	226	2	the	the	DET
taxlaw-2796	226	3	initial	initial	ADJ
taxlaw-2796	226	4	dual	dual	ADJ
taxlaw-2796	226	5	income	income	NOUN
taxlaw-2796	226	6	tax	tax	NOUN
taxlaw-2796	226	7	reforms	reform	NOUN
taxlaw-2796	226	8	,	,	PUNCT
taxlaw-2796	226	9	only	only	ADV
taxlaw-2796	226	10	norway	norway	NOUN
taxlaw-2796	226	11	aligned	align	VERB
taxlaw-2796	226	12	the	the	DET
taxlaw-2796	226	13	personal	personal	ADJ
taxlaw-2796	226	14	tax	tax	NOUN
taxlaw-2796	226	15	rate	rate	NOUN
taxlaw-2796	226	16	on	on	ADP
taxlaw-2796	226	17	capital	capital	NOUN
taxlaw-2796	226	18	income	income	NOUN
taxlaw-2796	226	19	with	with	ADP
taxlaw-2796	226	20	the	the	DET
taxlaw-2796	226	21	lowest	low	ADJ
taxlaw-2796	226	22	positive	positive	ADJ
taxlaw-2796	226	23	tax	tax	NOUN
taxlaw-2796	226	24	rate	rate	NOUN
taxlaw-2796	226	25	on	on	ADP
taxlaw-2796	226	26	labor	labor	NOUN
taxlaw-2796	226	27	income	income	NOUN
taxlaw-2796	226	28	.	.	PUNCT
taxlaw-2796	227	1	in	in	ADP
taxlaw-2796	227	2	finland	finland	PROPN
taxlaw-2796	227	3	,	,	PUNCT
taxlaw-2796	227	4	the	the	DET
taxlaw-2796	227	5	rate	rate	NOUN
taxlaw-2796	227	6	on	on	ADP
taxlaw-2796	227	7	capital	capital	NOUN
taxlaw-2796	227	8	income	income	NOUN
taxlaw-2796	227	9	was	be	AUX
taxlaw-2796	227	10	slightly	slightly	ADV
taxlaw-2796	227	11	higher	high	ADJ
taxlaw-2796	227	12	than	than	ADP
taxlaw-2796	227	13	the	the	DET
taxlaw-2796	227	14	lowest	low	ADJ
taxlaw-2796	227	15	positive	positive	ADJ
taxlaw-2796	227	16	labor	labor	NOUN
taxlaw-2796	227	17	tax	tax	NOUN
taxlaw-2796	227	18	rate	rate	NOUN
taxlaw-2796	227	19	and	and	CCONJ
taxlaw-2796	227	20	in	in	ADP
taxlaw-2796	227	21	sweden	sweden	NOUN
taxlaw-2796	227	22	the	the	DET
taxlaw-2796	227	23	personal	personal	ADJ
taxlaw-2796	227	24	income	income	NOUN
taxlaw-2796	227	25	tax	tax	NOUN
taxlaw-2796	227	26	rate	rate	NOUN
taxlaw-2796	227	27	on	on	ADP
taxlaw-2796	227	28	capital	capital	NOUN
taxlaw-2796	227	29	income	income	NOUN
taxlaw-2796	227	30	was	be	AUX
taxlaw-2796	227	31	slightly	slightly	ADV
taxlaw-2796	227	32	lower	low	ADJ
taxlaw-2796	227	33	than	than	ADP
taxlaw-2796	227	34	the	the	DET
taxlaw-2796	227	35	lowest	low	ADJ
taxlaw-2796	227	36	positive	positive	ADJ
taxlaw-2796	227	37	labor	labor	NOUN
taxlaw-2796	227	38	tax	tax	NOUN
taxlaw-2796	227	39	rate	rate	NOUN
taxlaw-2796	227	40	.	.	PUNCT
taxlaw-2796	228	1	denmark	denmark	PROPN
taxlaw-2796	228	2	kept	keep	VERB
taxlaw-2796	228	3	progressive	progressive	ADJ
taxlaw-2796	228	4	taxes	taxis	NOUN
taxlaw-2796	228	5	on	on	ADP
taxlaw-2796	228	6	both	both	DET
taxlaw-2796	228	7	labor	labor	NOUN
taxlaw-2796	228	8	and	and	CCONJ
taxlaw-2796	228	9	capital	capital	NOUN
taxlaw-2796	228	10	income	income	NOUN
taxlaw-2796	228	11	,	,	PUNCT
taxlaw-2796	228	12	with	with	ADP
taxlaw-2796	228	13	lower	low	ADJ
taxlaw-2796	228	14	rates	rate	NOUN
taxlaw-2796	228	15	on	on	ADP
taxlaw-2796	228	16	the	the	DET
taxlaw-2796	228	17	latter	latter	ADJ
taxlaw-2796	228	18	.	.	PUNCT
taxlaw-2796	229	1	186	186	NUM
taxlaw-2796	229	2	columbia	columbia	PROPN
taxlaw-2796	229	3	jour$al	jour$al	PROPN
taxlaw-2796	229	4	of	of	ADP
taxlaw-2796	229	5	tax	tax	NOUN
taxlaw-2796	229	6	law	law	NOUN
taxlaw-2796	229	7	[	[	X
taxlaw-2796	229	8	vol	vol	NOUN
taxlaw-2796	229	9	.	.	PUNCT
taxlaw-2796	230	1	1:174	1:174	NUM
taxlaw-2796	230	2	corporate	corporate	ADJ
taxlaw-2796	230	3	tax	tax	NOUN
taxlaw-2796	230	4	rate.53	rate.53	NOUN
taxlaw-2796	230	5	income	income	NOUN
taxlaw-2796	230	6	from	from	ADP
taxlaw-2796	230	7	capital	capital	NOUN
taxlaw-2796	230	8	taxable	taxable	ADJ
taxlaw-2796	230	9	under	under	ADP
taxlaw-2796	230	10	the	the	DET
taxlaw-2796	230	11	dual	dual	ADJ
taxlaw-2796	230	12	income	income	NOUN
taxlaw-2796	230	13	tax	tax	NOUN
taxlaw-2796	230	14	system	system	NOUN
taxlaw-2796	230	15	generally	generally	ADV
taxlaw-2796	230	16	includes	include	VERB
taxlaw-2796	230	17	business	business	NOUN
taxlaw-2796	230	18	profits	profit	NOUN
taxlaw-2796	230	19	,	,	PUNCT
taxlaw-2796	230	20	dividends	dividend	NOUN
taxlaw-2796	230	21	,	,	PUNCT
taxlaw-2796	230	22	interest	interest	NOUN
taxlaw-2796	230	23	,	,	PUNCT
taxlaw-2796	230	24	rents	rent	NOUN
taxlaw-2796	230	25	and	and	CCONJ
taxlaw-2796	230	26	some	some	DET
taxlaw-2796	230	27	types	type	NOUN
taxlaw-2796	230	28	of	of	ADP
taxlaw-2796	230	29	royalties	royalty	NOUN
taxlaw-2796	230	30	.	.	PUNCT
taxlaw-2796	231	1	in	in	ADP
taxlaw-2796	231	2	principle	principle	NOUN
taxlaw-2796	231	3	,	,	PUNCT
taxlaw-2796	231	4	policymakers	policymaker	NOUN
taxlaw-2796	231	5	could	could	AUX
taxlaw-2796	231	6	also	also	ADV
taxlaw-2796	231	7	choose	choose	VERB
taxlaw-2796	231	8	to	to	PART
taxlaw-2796	231	9	expand	expand	VERB
taxlaw-2796	231	10	the	the	DET
taxlaw-2796	231	11	scope	scope	NOUN
taxlaw-2796	231	12	of	of	ADP
taxlaw-2796	231	13	dual	dual	ADJ
taxlaw-2796	231	14	income	income	NOUN
taxlaw-2796	231	15	tax	tax	NOUN
taxlaw-2796	231	16	systems	system	NOUN
taxlaw-2796	231	17	to	to	PART
taxlaw-2796	231	18	include	include	VERB
taxlaw-2796	231	19	such	such	ADJ
taxlaw-2796	231	20	items	item	NOUN
taxlaw-2796	231	21	as	as	ADP
taxlaw-2796	231	22	imputed	impute	VERB
taxlaw-2796	231	23	rent	rent	NOUN
taxlaw-2796	231	24	on	on	ADP
taxlaw-2796	231	25	owner	owner	NOUN
taxlaw-2796	231	26	-	-	PUNCT
taxlaw-2796	231	27	occupied	occupy	VERB
taxlaw-2796	231	28	housing	housing	NOUN
taxlaw-2796	231	29	and	and	CCONJ
taxlaw-2796	231	30	returns	return	NOUN
taxlaw-2796	231	31	on	on	ADP
taxlaw-2796	231	32	pension	pension	NOUN
taxlaw-2796	231	33	savings	saving	NOUN
taxlaw-2796	231	34	(	(	PUNCT
taxlaw-2796	231	35	as	as	ADV
taxlaw-2796	231	36	well	well	ADV
taxlaw-2796	231	37	as	as	ADP
taxlaw-2796	231	38	other	other	ADJ
taxlaw-2796	231	39	forms	form	NOUN
taxlaw-2796	231	40	of	of	ADP
taxlaw-2796	231	41	current	current	ADJ
taxlaw-2796	231	42	tax	tax	NOUN
taxlaw-2796	231	43	-	-	PUNCT
taxlaw-2796	231	44	favored	favor	VERB
taxlaw-2796	231	45	savings	saving	NOUN
taxlaw-2796	231	46	)	)	PUNCT
taxlaw-2796	231	47	in	in	ADP
taxlaw-2796	231	48	capital	capital	NOUN
taxlaw-2796	231	49	income.54	income.54	PROPN
taxlaw-2796	231	50	the	the	DET
taxlaw-2796	231	51	tax	tax	NOUN
taxlaw-2796	231	52	systems	system	NOUN
taxlaw-2796	231	53	differ	differ	VERB
taxlaw-2796	231	54	in	in	ADP
taxlaw-2796	231	55	how	how	SCONJ
taxlaw-2796	231	56	they	they	PRON
taxlaw-2796	231	57	divide	divide	VERB
taxlaw-2796	231	58	income	income	NOUN
taxlaw-2796	231	59	from	from	ADP
taxlaw-2796	231	60	labor	labor	NOUN
taxlaw-2796	231	61	and	and	CCONJ
taxlaw-2796	231	62	capital	capital	NOUN
taxlaw-2796	231	63	for	for	ADP
taxlaw-2796	231	64	purposes	purpose	NOUN
taxlaw-2796	231	65	of	of	ADP
taxlaw-2796	231	66	determining	determine	VERB
taxlaw-2796	231	67	tax	tax	NOUN
taxlaw-2796	231	68	liability	liability	NOUN
taxlaw-2796	231	69	.	.	PUNCT
taxlaw-2796	232	1	finland	finland	PROPN
taxlaw-2796	232	2	and	and	CCONJ
taxlaw-2796	232	3	sweden	sweden	PROPN
taxlaw-2796	232	4	generally	generally	ADV
taxlaw-2796	232	5	applied	apply	VERB
taxlaw-2796	232	6	a	a	DET
taxlaw-2796	232	7	strict	strict	ADJ
taxlaw-2796	232	8	schedular	schedular	ADJ
taxlaw-2796	232	9	approach	approach	NOUN
taxlaw-2796	232	10	,	,	PUNCT
taxlaw-2796	232	11	placing	place	VERB
taxlaw-2796	232	12	labor	labor	NOUN
taxlaw-2796	232	13	income	income	NOUN
taxlaw-2796	232	14	and	and	CCONJ
taxlaw-2796	232	15	capital	capital	NOUN
taxlaw-2796	232	16	income	income	NOUN
taxlaw-2796	232	17	in	in	ADP
taxlaw-2796	232	18	separate	separate	ADJ
taxlaw-2796	232	19	baskets	basket	NOUN
taxlaw-2796	232	20	.	.	PUNCT
taxlaw-2796	233	1	finland	finland	PROPN
taxlaw-2796	233	2	and	and	CCONJ
taxlaw-2796	233	3	sweden	sweden	PROPN
taxlaw-2796	233	4	adopted	adopt	VERB
taxlaw-2796	233	5	separate	separate	ADJ
taxlaw-2796	233	6	rate	rate	NOUN
taxlaw-2796	233	7	schedules	schedule	NOUN
taxlaw-2796	233	8	for	for	ADP
taxlaw-2796	233	9	labor	labor	NOUN
taxlaw-2796	233	10	and	and	CCONJ
taxlaw-2796	233	11	capital	capital	NOUN
taxlaw-2796	233	12	income	income	NOUN
taxlaw-2796	233	13	,	,	PUNCT
taxlaw-2796	233	14	limited	limit	VERB
taxlaw-2796	233	15	the	the	DET
taxlaw-2796	233	16	use	use	NOUN
taxlaw-2796	233	17	of	of	ADP
taxlaw-2796	233	18	capital	capital	NOUN
taxlaw-2796	233	19	losses	loss	NOUN
taxlaw-2796	233	20	to	to	PART
taxlaw-2796	233	21	offset	offset	VERB
taxlaw-2796	233	22	labor	labor	NOUN
taxlaw-2796	233	23	income	income	NOUN
taxlaw-2796	233	24	,	,	PUNCT
taxlaw-2796	233	25	and	and	CCONJ
taxlaw-2796	233	26	provided	provide	VERB
taxlaw-2796	233	27	for	for	ADP
taxlaw-2796	233	28	any	any	DET
taxlaw-2796	233	29	personal	personal	ADJ
taxlaw-2796	233	30	allowances	allowance	NOUN
taxlaw-2796	233	31	to	to	PART
taxlaw-2796	233	32	be	be	AUX
taxlaw-2796	233	33	applied	apply	VERB
taxlaw-2796	233	34	only	only	ADV
taxlaw-2796	233	35	to	to	ADP
taxlaw-2796	233	36	labor	labor	NOUN
taxlaw-2796	233	37	income.55	income.55	NOUN
taxlaw-2796	233	38	in	in	ADP
taxlaw-2796	233	39	contrast	contrast	NOUN
taxlaw-2796	233	40	,	,	PUNCT
taxlaw-2796	233	41	before	before	ADP
taxlaw-2796	233	42	the	the	DET
taxlaw-2796	233	43	2004	2004	NUM
taxlaw-2796	233	44	tax	tax	NOUN
taxlaw-2796	233	45	reforms	reform	NOUN
taxlaw-2796	233	46	,	,	PUNCT
taxlaw-2796	233	47	norway	norway	PROPN
taxlaw-2796	233	48	provided	provide	VERB
taxlaw-2796	233	49	for	for	ADP
taxlaw-2796	233	50	a	a	DET
taxlaw-2796	233	51	“	"	PUNCT
taxlaw-2796	233	52	general	general	ADJ
taxlaw-2796	233	53	”	"	PUNCT
taxlaw-2796	233	54	tax	tax	NOUN
taxlaw-2796	233	55	base	base	NOUN
taxlaw-2796	233	56	that	that	PRON
taxlaw-2796	233	57	was	be	AUX
taxlaw-2796	233	58	taxed	tax	VERB
taxlaw-2796	233	59	at	at	ADP
taxlaw-2796	233	60	a	a	DET
taxlaw-2796	233	61	single	single	ADJ
taxlaw-2796	233	62	flat	flat	ADJ
taxlaw-2796	233	63	rate	rate	NOUN
taxlaw-2796	233	64	and	and	CCONJ
taxlaw-2796	233	65	qualified	qualified	ADJ
taxlaw-2796	233	66	for	for	ADP
taxlaw-2796	233	67	personal	personal	ADJ
taxlaw-2796	233	68	allowances.56	allowances.56	NOUN
taxlaw-2796	233	69	both	both	CCONJ
taxlaw-2796	233	70	capital	capital	NOUN
taxlaw-2796	233	71	and	and	CCONJ
taxlaw-2796	233	72	labor	labor	NOUN
taxlaw-2796	233	73	incomes	income	NOUN
taxlaw-2796	233	74	were	be	AUX
taxlaw-2796	233	75	included	include	VERB
taxlaw-2796	233	76	in	in	ADP
taxlaw-2796	233	77	the	the	DET
taxlaw-2796	233	78	general	general	ADJ
taxlaw-2796	233	79	tax	tax	NOUN
taxlaw-2796	233	80	base	base	NOUN
taxlaw-2796	233	81	,	,	PUNCT
taxlaw-2796	233	82	but	but	CCONJ
taxlaw-2796	233	83	only	only	ADV
taxlaw-2796	233	84	labor	labor	NOUN
taxlaw-2796	233	85	income	income	NOUN
taxlaw-2796	233	86	was	be	AUX
taxlaw-2796	233	87	included	include	VERB
taxlaw-2796	233	88	in	in	ADP
taxlaw-2796	233	89	the	the	DET
taxlaw-2796	233	90	“	"	PUNCT
taxlaw-2796	233	91	personal	personal	ADJ
taxlaw-2796	233	92	”	"	PUNCT
taxlaw-2796	233	93	tax	tax	NOUN
taxlaw-2796	233	94	base.57	base.57	PROPN
taxlaw-2796	233	95	the	the	DET
taxlaw-2796	233	96	personal	personal	ADJ
taxlaw-2796	233	97	tax	tax	NOUN
taxlaw-2796	233	98	base	base	NOUN
taxlaw-2796	233	99	was	be	AUX
taxlaw-2796	233	100	subject	subject	ADJ
taxlaw-2796	233	101	to	to	ADP
taxlaw-2796	233	102	progressive	progressive	ADJ
taxlaw-2796	233	103	tax	tax	NOUN
taxlaw-2796	233	104	rates	rate	NOUN
taxlaw-2796	233	105	,	,	PUNCT
taxlaw-2796	233	106	but	but	CCONJ
taxlaw-2796	233	107	contained	contain	VERB
taxlaw-2796	233	108	a	a	DET
taxlaw-2796	233	109	substantial	substantial	ADJ
taxlaw-2796	233	110	zero	zero	NUM
taxlaw-2796	233	111	-	-	PUNCT
taxlaw-2796	233	112	bracket	bracket	NOUN
taxlaw-2796	233	113	amount	amount	NOUN
taxlaw-2796	233	114	that	that	PRON
taxlaw-2796	233	115	resulted	result	VERB
taxlaw-2796	233	116	in	in	ADP
taxlaw-2796	233	117	only	only	ADV
taxlaw-2796	233	118	relatively	relatively	ADV
taxlaw-2796	233	119	high	high	ADJ
taxlaw-2796	233	120	levels	level	NOUN
taxlaw-2796	233	121	of	of	ADP
taxlaw-2796	233	122	labor	labor	NOUN
taxlaw-2796	233	123	income	income	NOUN
taxlaw-2796	233	124	being	be	AUX
taxlaw-2796	233	125	subject	subject	ADJ
taxlaw-2796	233	126	to	to	ADP
taxlaw-2796	233	127	the	the	DET
taxlaw-2796	233	128	higher	high	ADJ
taxlaw-2796	233	129	progressive	progressive	ADJ
taxlaw-2796	233	130	tax	tax	NOUN
taxlaw-2796	233	131	rates	rate	NOUN
taxlaw-2796	233	132	.	.	PUNCT
taxlaw-2796	234	1	this	this	DET
taxlaw-2796	234	2	version	version	NOUN
taxlaw-2796	234	3	of	of	ADP
taxlaw-2796	234	4	a	a	DET
taxlaw-2796	234	5	dual	dual	ADJ
taxlaw-2796	234	6	income	income	NOUN
taxlaw-2796	234	7	tax	tax	NOUN
taxlaw-2796	234	8	is	be	AUX
taxlaw-2796	234	9	equivalent	equivalent	ADJ
taxlaw-2796	234	10	to	to	ADP
taxlaw-2796	234	11	a	a	DET
taxlaw-2796	234	12	flat	flat	ADJ
taxlaw-2796	234	13	tax	tax	NOUN
taxlaw-2796	234	14	on	on	ADP
taxlaw-2796	234	15	all	all	DET
taxlaw-2796	234	16	income	income	NOUN
taxlaw-2796	234	17	with	with	ADP
taxlaw-2796	234	18	a	a	DET
taxlaw-2796	234	19	surcharge	surcharge	NOUN
taxlaw-2796	234	20	on	on	ADP
taxlaw-2796	234	21	labor	labor	NOUN
taxlaw-2796	234	22	income	income	NOUN
taxlaw-2796	234	23	above	above	ADP
taxlaw-2796	234	24	a	a	DET
taxlaw-2796	234	25	certain	certain	ADJ
taxlaw-2796	234	26	threshold	threshold	NOUN
taxlaw-2796	234	27	.	.	PUNCT
taxlaw-2796	235	1	53	53	NUM
taxlaw-2796	235	2	.	.	PUNCT
taxlaw-2796	236	1	a	a	DET
taxlaw-2796	236	2	truly	truly	ADV
taxlaw-2796	236	3	“	"	PUNCT
taxlaw-2796	236	4	pure	pure	ADJ
taxlaw-2796	236	5	”	"	PUNCT
taxlaw-2796	236	6	version	version	NOUN
taxlaw-2796	236	7	would	would	AUX
taxlaw-2796	236	8	provide	provide	VERB
taxlaw-2796	236	9	for	for	ADP
taxlaw-2796	236	10	full	full	ADJ
taxlaw-2796	236	11	integration	integration	NOUN
taxlaw-2796	236	12	of	of	ADP
taxlaw-2796	236	13	personal	personal	ADJ
taxlaw-2796	236	14	and	and	CCONJ
taxlaw-2796	236	15	corporate	corporate	ADJ
taxlaw-2796	236	16	level	level	NOUN
taxlaw-2796	236	17	taxes	taxis	NOUN
taxlaw-2796	236	18	to	to	PART
taxlaw-2796	236	19	avoid	avoid	VERB
taxlaw-2796	236	20	double	double	ADJ
taxlaw-2796	236	21	taxation	taxation	NOUN
taxlaw-2796	236	22	of	of	ADP
taxlaw-2796	236	23	corporate	corporate	ADJ
taxlaw-2796	236	24	income	income	NOUN
taxlaw-2796	236	25	.	.	PUNCT
taxlaw-2796	237	1	for	for	ADP
taxlaw-2796	237	2	example	example	NOUN
taxlaw-2796	237	3	,	,	PUNCT
taxlaw-2796	237	4	sørensen	sørensen	NOUN
taxlaw-2796	237	5	and	and	CCONJ
taxlaw-2796	237	6	johnson	johnson	PROPN
taxlaw-2796	237	7	propose	propose	AUX
taxlaw-2796	237	8	combining	combine	VERB
taxlaw-2796	237	9	a	a	DET
taxlaw-2796	237	10	dual	dual	ADJ
taxlaw-2796	237	11	income	income	NOUN
taxlaw-2796	237	12	tax	tax	NOUN
taxlaw-2796	237	13	with	with	ADP
taxlaw-2796	237	14	an	an	DET
taxlaw-2796	237	15	allowance	allowance	NOUN
taxlaw-2796	237	16	for	for	ADP
taxlaw-2796	237	17	corporate	corporate	ADJ
taxlaw-2796	237	18	equity	equity	NOUN
taxlaw-2796	237	19	to	to	PART
taxlaw-2796	237	20	eliminate	eliminate	VERB
taxlaw-2796	237	21	double	double	ADJ
taxlaw-2796	237	22	taxation	taxation	NOUN
taxlaw-2796	237	23	.	.	PUNCT
taxlaw-2796	238	1	peter	peter	PROPN
taxlaw-2796	238	2	birch	birch	PROPN
taxlaw-2796	238	3	sørensen	sørensen	PROPN
taxlaw-2796	238	4	&	&	CCONJ
taxlaw-2796	238	5	shane	shane	PROPN
taxlaw-2796	238	6	matthew	matthew	PROPN
taxlaw-2796	238	7	johnson	johnson	PROPN
taxlaw-2796	238	8	,	,	PUNCT
taxlaw-2796	238	9	taxing	tax	VERB
taxlaw-2796	238	10	capital	capital	NOUN
taxlaw-2796	238	11	income	income	NOUN
taxlaw-2796	238	12	—	—	PUNCT
taxlaw-2796	238	13	options	option	NOUN
taxlaw-2796	238	14	for	for	ADP
taxlaw-2796	238	15	reform	reform	NOUN
taxlaw-2796	238	16	in	in	ADP
taxlaw-2796	238	17	australia	australia	PROPN
taxlaw-2796	238	18	100	100	NUM
taxlaw-2796	238	19	(	(	PUNCT
taxlaw-2796	238	20	paper	paper	NOUN
taxlaw-2796	238	21	prepared	prepare	VERB
taxlaw-2796	238	22	for	for	ADP
taxlaw-2796	238	23	australia	australia	PROPN
taxlaw-2796	238	24	’s	’s	PART
taxlaw-2796	238	25	future	future	ADJ
taxlaw-2796	238	26	tax	tax	NOUN
taxlaw-2796	238	27	system	system	NOUN
taxlaw-2796	238	28	conference	conference	NOUN
taxlaw-2796	238	29	june	june	PROPN
taxlaw-2796	238	30	2009	2009	NUM
taxlaw-2796	238	31	)	)	PUNCT
taxlaw-2796	238	32	,	,	PUNCT
taxlaw-2796	238	33	available	available	ADJ
taxlaw-2796	238	34	at	at	ADP
taxlaw-2796	238	35	http://taxreview.treasury.gov.au/content/html/conference/downloads/attachment_08_draft_p	http://taxreview.treasury.gov.au/content/html/conference/downloads/attachment_08_draft_p	PROPN
taxlaw-2796	238	36	eter_birch_sorensen_paper.pdf	eter_birch_sorensen_paper.pdf	NOUN
taxlaw-2796	238	37	(	(	PUNCT
taxlaw-2796	238	38	last	last	ADJ
taxlaw-2796	238	39	visited	visit	VERB
taxlaw-2796	238	40	may	may	PROPN
taxlaw-2796	238	41	14	14	NUM
taxlaw-2796	238	42	,	,	PUNCT
taxlaw-2796	238	43	2010	2010	NUM
taxlaw-2796	238	44	)	)	PUNCT
taxlaw-2796	238	45	.	.	PUNCT
taxlaw-2796	239	1	but	but	CCONJ
taxlaw-2796	239	2	integration	integration	NOUN
taxlaw-2796	239	3	is	be	AUX
taxlaw-2796	239	4	not	not	PART
taxlaw-2796	239	5	a	a	DET
taxlaw-2796	239	6	necessary	necessary	ADJ
taxlaw-2796	239	7	consequence	consequence	NOUN
taxlaw-2796	239	8	of	of	ADP
taxlaw-2796	239	9	aligning	align	VERB
taxlaw-2796	239	10	the	the	DET
taxlaw-2796	239	11	capital	capital	NOUN
taxlaw-2796	239	12	income	income	NOUN
taxlaw-2796	239	13	and	and	CCONJ
taxlaw-2796	239	14	corporate	corporate	ADJ
taxlaw-2796	239	15	income	income	NOUN
taxlaw-2796	239	16	tax	tax	NOUN
taxlaw-2796	239	17	rates	rate	NOUN
taxlaw-2796	239	18	.	.	PUNCT
taxlaw-2796	240	1	norway	norway	PROPN
taxlaw-2796	240	2	historically	historically	ADV
taxlaw-2796	240	3	provided	provide	VERB
taxlaw-2796	240	4	the	the	DET
taxlaw-2796	240	5	greatest	great	ADJ
taxlaw-2796	240	6	degree	degree	NOUN
taxlaw-2796	240	7	of	of	ADP
taxlaw-2796	240	8	integration	integration	NOUN
taxlaw-2796	240	9	.	.	PUNCT
taxlaw-2796	241	1	until	until	ADP
taxlaw-2796	241	2	2005	2005	NUM
taxlaw-2796	241	3	,	,	PUNCT
taxlaw-2796	241	4	norway	norway	PROPN
taxlaw-2796	241	5	eliminated	eliminate	VERB
taxlaw-2796	241	6	the	the	DET
taxlaw-2796	241	7	double	double	ADJ
taxlaw-2796	241	8	taxation	taxation	NOUN
taxlaw-2796	241	9	of	of	ADP
taxlaw-2796	241	10	equity	equity	NOUN
taxlaw-2796	241	11	income	income	NOUN
taxlaw-2796	241	12	by	by	ADP
taxlaw-2796	241	13	providing	provide	VERB
taxlaw-2796	241	14	an	an	DET
taxlaw-2796	241	15	imputation	imputation	NOUN
taxlaw-2796	241	16	system	system	NOUN
taxlaw-2796	241	17	for	for	ADP
taxlaw-2796	241	18	distributed	distribute	VERB
taxlaw-2796	241	19	dividends	dividend	NOUN
taxlaw-2796	241	20	and	and	CCONJ
taxlaw-2796	241	21	allowed	allow	VERB
taxlaw-2796	241	22	shareholders	shareholder	NOUN
taxlaw-2796	241	23	to	to	PART
taxlaw-2796	241	24	increase	increase	VERB
taxlaw-2796	241	25	the	the	DET
taxlaw-2796	241	26	basis	basis	NOUN
taxlaw-2796	241	27	of	of	ADP
taxlaw-2796	241	28	their	their	PRON
taxlaw-2796	241	29	corporate	corporate	ADJ
taxlaw-2796	241	30	shares	share	NOUN
taxlaw-2796	241	31	by	by	ADP
taxlaw-2796	241	32	their	their	PRON
taxlaw-2796	241	33	pro	pro	ADJ
taxlaw-2796	241	34	-	-	ADJ
taxlaw-2796	241	35	rata	rata	ADJ
taxlaw-2796	241	36	amount	amount	NOUN
taxlaw-2796	241	37	of	of	ADP
taxlaw-2796	241	38	the	the	DET
taxlaw-2796	241	39	retained	retain	VERB
taxlaw-2796	241	40	profits	profit	NOUN
taxlaw-2796	241	41	that	that	PRON
taxlaw-2796	241	42	was	be	AUX
taxlaw-2796	241	43	subject	subject	ADJ
taxlaw-2796	241	44	to	to	ADP
taxlaw-2796	241	45	corporate	corporate	ADJ
taxlaw-2796	241	46	tax	tax	NOUN
taxlaw-2796	241	47	.	.	PUNCT
taxlaw-2796	242	1	in	in	ADP
taxlaw-2796	242	2	the	the	DET
taxlaw-2796	242	3	norwegian	norwegian	ADJ
taxlaw-2796	242	4	tax	tax	NOUN
taxlaw-2796	242	5	system	system	NOUN
taxlaw-2796	242	6	this	this	PRON
taxlaw-2796	242	7	was	be	AUX
taxlaw-2796	242	8	known	know	VERB
taxlaw-2796	242	9	by	by	ADP
taxlaw-2796	242	10	its	its	PRON
taxlaw-2796	242	11	norwegian	norwegian	ADJ
taxlaw-2796	242	12	acronym	acronym	NOUN
taxlaw-2796	242	13	risk	risk	NOUN
taxlaw-2796	242	14	.	.	PUNCT
taxlaw-2796	243	1	vidar	vidar	PROPN
taxlaw-2796	243	2	christiansen	christiansen	PROPN
taxlaw-2796	243	3	,	,	PUNCT
taxlaw-2796	243	4	$	$	SYM
taxlaw-2796	243	5	orwegian	orwegian	ADJ
taxlaw-2796	243	6	income	income	NOUN
taxlaw-2796	243	7	tax	tax	NOUN
taxlaw-2796	243	8	reforms	reform	NOUN
taxlaw-2796	243	9	,	,	PUNCT
taxlaw-2796	243	10	2	2	NUM
taxlaw-2796	243	11	cesifo	cesifo	NOUN
taxlaw-2796	243	12	dice	dice	NOUN
taxlaw-2796	243	13	report	report	NOUN
taxlaw-2796	243	14	,	,	PUNCT
taxlaw-2796	243	15	autumn	autumn	NOUN
taxlaw-2796	243	16	2004	2004	NUM
taxlaw-2796	243	17	,	,	PUNCT
taxlaw-2796	243	18	at	at	ADP
taxlaw-2796	243	19	9	9	NUM
taxlaw-2796	243	20	,	,	PUNCT
taxlaw-2796	243	21	10	10	NUM
taxlaw-2796	243	22	.	.	PUNCT
taxlaw-2796	244	1	a	a	DET
taxlaw-2796	244	2	similar	similar	ADJ
taxlaw-2796	244	3	version	version	NOUN
taxlaw-2796	244	4	was	be	AUX
taxlaw-2796	244	5	proposed	propose	VERB
taxlaw-2796	244	6	by	by	ADP
taxlaw-2796	244	7	the	the	DET
taxlaw-2796	244	8	u.s	u.s	PROPN
taxlaw-2796	244	9	.	.	PROPN
taxlaw-2796	244	10	treasury	treasury	PROPN
taxlaw-2796	244	11	department	department	PROPN
taxlaw-2796	244	12	as	as	ADP
taxlaw-2796	244	13	a	a	DET
taxlaw-2796	244	14	deemed	deemed	ADJ
taxlaw-2796	244	15	dividend	dividend	NOUN
taxlaw-2796	244	16	reinvestment	reinvestment	NOUN
taxlaw-2796	244	17	plan	plan	NOUN
taxlaw-2796	244	18	(	(	PUNCT
taxlaw-2796	244	19	drip	drip	NOUN
taxlaw-2796	244	20	)	)	PUNCT
taxlaw-2796	244	21	system	system	NOUN
taxlaw-2796	244	22	.	.	PUNCT
taxlaw-2796	245	1	united	united	PROPN
taxlaw-2796	245	2	states	states	PROPN
taxlaw-2796	245	3	treasury	treasury	PROPN
taxlaw-2796	245	4	,	,	PUNCT
taxlaw-2796	245	5	supra	supra	PROPN
taxlaw-2796	245	6	note	note	NOUN
taxlaw-2796	245	7	16	16	NUM
taxlaw-2796	245	8	,	,	PUNCT
taxlaw-2796	245	9	at	at	ADP
taxlaw-2796	245	10	106	106	NUM
taxlaw-2796	245	11	.	.	PUNCT
taxlaw-2796	245	12	54	54	NUM
taxlaw-2796	245	13	.	.	PUNCT
taxlaw-2796	246	1	robin	robin	PROPN
taxlaw-2796	246	2	w.	w.	PROPN
taxlaw-2796	246	3	boadway	boadway	PROPN
taxlaw-2796	246	4	,	,	PUNCT
taxlaw-2796	246	5	the	the	DET
taxlaw-2796	246	6	dual	dual	ADJ
taxlaw-2796	246	7	income	income	NOUN
taxlaw-2796	246	8	tax	tax	NOUN
taxlaw-2796	246	9	system	system	NOUN
taxlaw-2796	246	10	—	—	PUNCT
taxlaw-2796	246	11	an	an	DET
taxlaw-2796	246	12	overview	overview	NOUN
taxlaw-2796	246	13	,	,	PUNCT
taxlaw-2796	246	14	2	2	NUM
taxlaw-2796	246	15	cesifo	cesifo	NOUN
taxlaw-2796	246	16	dice	dice	NOUN
taxlaw-2796	246	17	report	report	NOUN
taxlaw-2796	246	18	,	,	PUNCT
taxlaw-2796	246	19	autumn	autumn	NOUN
taxlaw-2796	246	20	2004	2004	NUM
taxlaw-2796	246	21	,	,	PUNCT
taxlaw-2796	246	22	at	at	ADP
taxlaw-2796	246	23	3	3	NUM
taxlaw-2796	246	24	,	,	PUNCT
taxlaw-2796	246	25	7	7	NUM
taxlaw-2796	246	26	.	.	X
taxlaw-2796	246	27	for	for	ADP
taxlaw-2796	246	28	such	such	DET
taxlaw-2796	246	29	a	a	DET
taxlaw-2796	246	30	tax	tax	NOUN
taxlaw-2796	246	31	proposal	proposal	NOUN
taxlaw-2796	246	32	for	for	ADP
taxlaw-2796	246	33	australia	australia	PROPN
taxlaw-2796	246	34	,	,	PUNCT
taxlaw-2796	246	35	see	see	VERB
taxlaw-2796	246	36	sørensen	sørensen	NOUN
taxlaw-2796	246	37	and	and	CCONJ
taxlaw-2796	246	38	johnson	johnson	PROPN
taxlaw-2796	246	39	,	,	PUNCT
taxlaw-2796	246	40	supra	supra	PROPN
taxlaw-2796	246	41	note	note	PROPN
taxlaw-2796	246	42	53	53	NUM
taxlaw-2796	246	43	.	.	PUNCT
taxlaw-2796	247	1	a	a	DET
taxlaw-2796	247	2	dual	dual	ADJ
taxlaw-2796	247	3	income	income	NOUN
taxlaw-2796	247	4	tax	tax	NOUN
taxlaw-2796	247	5	could	could	AUX
taxlaw-2796	247	6	include	include	VERB
taxlaw-2796	247	7	returns	return	NOUN
taxlaw-2796	247	8	on	on	ADP
taxlaw-2796	247	9	consumer	consumer	NOUN
taxlaw-2796	247	10	durables	durable	NOUN
taxlaw-2796	247	11	and	and	CCONJ
taxlaw-2796	247	12	returns	return	NOUN
taxlaw-2796	247	13	to	to	ADP
taxlaw-2796	247	14	human	human	ADJ
taxlaw-2796	247	15	capital	capital	NOUN
taxlaw-2796	247	16	accumulation	accumulation	NOUN
taxlaw-2796	247	17	,	,	PUNCT
taxlaw-2796	247	18	although	although	SCONJ
taxlaw-2796	247	19	no	no	DET
taxlaw-2796	247	20	proposal	proposal	NOUN
taxlaw-2796	247	21	has	have	AUX
taxlaw-2796	247	22	yet	yet	ADV
taxlaw-2796	247	23	gone	go	VERB
taxlaw-2796	247	24	that	that	ADV
taxlaw-2796	247	25	far	far	ADV
taxlaw-2796	247	26	.	.	PUNCT
taxlaw-2796	248	1	55	55	NUM
taxlaw-2796	248	2	.	.	PUNCT
taxlaw-2796	249	1	cnossen	cnossen	NOUN
taxlaw-2796	249	2	,	,	PUNCT
taxlaw-2796	249	3	supra	supra	PROPN
taxlaw-2796	249	4	note	note	PROPN
taxlaw-2796	249	5	18	18	NUM
taxlaw-2796	249	6	,	,	PUNCT
taxlaw-2796	249	7	at	at	ADP
taxlaw-2796	249	8	183–86	183–86	NUM
taxlaw-2796	249	9	.	.	PUNCT
taxlaw-2796	250	1	56	56	NUM
taxlaw-2796	250	2	.	.	PUNCT
taxlaw-2796	251	1	kleinbard	kleinbard	ADJ
taxlaw-2796	251	2	,	,	PUNCT
taxlaw-2796	251	3	supra	supra	PROPN
taxlaw-2796	251	4	note	note	NOUN
taxlaw-2796	251	5	17	17	NUM
taxlaw-2796	251	6	,	,	PUNCT
taxlaw-2796	251	7	at	at	ADP
taxlaw-2796	251	8	54–55	54–55	NUM
taxlaw-2796	251	9	.	.	PUNCT
taxlaw-2796	252	1	57	57	NUM
taxlaw-2796	252	2	.	.	PUNCT
taxlaw-2796	253	1	i	i	PRON
taxlaw-2796	253	2	d.	d.	PROPN
taxlaw-2796	253	3	2010	2010	NUM
taxlaw-2796	253	4	]	]	PUNCT
taxlaw-2796	253	5	dual	dual	ADJ
taxlaw-2796	253	6	i$come	i$come	PRON
taxlaw-2796	253	7	taxatio$	taxatio$	NUM
taxlaw-2796	253	8	187	187	NUM
taxlaw-2796	253	9	c.	c.	NOUN
taxlaw-2796	253	10	arbitrage	arbitrage	NOUN
taxlaw-2796	253	11	opportunities	opportunitie	VERB
taxlaw-2796	253	12	the	the	DET
taxlaw-2796	253	13	move	move	NOUN
taxlaw-2796	253	14	from	from	ADP
taxlaw-2796	253	15	a	a	DET
taxlaw-2796	253	16	comprehensive	comprehensive	ADJ
taxlaw-2796	253	17	income	income	NOUN
taxlaw-2796	253	18	tax	tax	NOUN
taxlaw-2796	253	19	to	to	ADP
taxlaw-2796	253	20	a	a	DET
taxlaw-2796	253	21	dual	dual	ADJ
taxlaw-2796	253	22	income	income	NOUN
taxlaw-2796	253	23	tax	tax	NOUN
taxlaw-2796	253	24	regime	regime	NOUN
taxlaw-2796	253	25	generally	generally	ADV
taxlaw-2796	253	26	presents	present	VERB
taxlaw-2796	253	27	tax	tax	NOUN
taxlaw-2796	253	28	planning	planning	NOUN
taxlaw-2796	253	29	(	(	PUNCT
taxlaw-2796	253	30	or	or	CCONJ
taxlaw-2796	253	31	tax	tax	NOUN
taxlaw-2796	253	32	evasion	evasion	NOUN
taxlaw-2796	253	33	)	)	PUNCT
taxlaw-2796	253	34	opportunities	opportunity	NOUN
taxlaw-2796	253	35	.	.	PUNCT
taxlaw-2796	254	1	lower	low	ADJ
taxlaw-2796	254	2	tax	tax	NOUN
taxlaw-2796	254	3	rates	rate	NOUN
taxlaw-2796	254	4	on	on	ADP
taxlaw-2796	254	5	income	income	NOUN
taxlaw-2796	254	6	from	from	ADP
taxlaw-2796	254	7	capital	capital	NOUN
taxlaw-2796	254	8	than	than	ADP
taxlaw-2796	254	9	on	on	ADP
taxlaw-2796	254	10	income	income	NOUN
taxlaw-2796	254	11	from	from	ADP
taxlaw-2796	254	12	labor	labor	NOUN
taxlaw-2796	254	13	create	create	VERB
taxlaw-2796	254	14	a	a	DET
taxlaw-2796	254	15	strong	strong	ADJ
taxlaw-2796	254	16	incentive	incentive	NOUN
taxlaw-2796	254	17	to	to	PART
taxlaw-2796	254	18	characterize	characterize	VERB
taxlaw-2796	254	19	income	income	NOUN
taxlaw-2796	254	20	from	from	ADP
taxlaw-2796	254	21	labor	labor	NOUN
taxlaw-2796	254	22	as	as	ADP
taxlaw-2796	254	23	income	income	NOUN
taxlaw-2796	254	24	from	from	ADP
taxlaw-2796	254	25	capital	capital	NOUN
taxlaw-2796	254	26	.	.	PUNCT
taxlaw-2796	255	1	this	this	DET
taxlaw-2796	255	2	incentive	incentive	NOUN
taxlaw-2796	255	3	exists	exist	VERB
taxlaw-2796	255	4	in	in	ADP
taxlaw-2796	255	5	many	many	ADJ
taxlaw-2796	255	6	tax	tax	NOUN
taxlaw-2796	255	7	systems	system	NOUN
taxlaw-2796	255	8	,	,	PUNCT
taxlaw-2796	255	9	especially	especially	ADV
taxlaw-2796	255	10	those	those	PRON
taxlaw-2796	255	11	that	that	PRON
taxlaw-2796	255	12	provide	provide	VERB
taxlaw-2796	255	13	for	for	ADP
taxlaw-2796	255	14	favorable	favorable	ADJ
taxlaw-2796	255	15	tax	tax	NOUN
taxlaw-2796	255	16	treatment	treatment	NOUN
taxlaw-2796	255	17	for	for	ADP
taxlaw-2796	255	18	capital	capital	NOUN
taxlaw-2796	255	19	gains	gain	NOUN
taxlaw-2796	255	20	or	or	CCONJ
taxlaw-2796	255	21	subject	subject	ADJ
taxlaw-2796	255	22	labor	labor	NOUN
taxlaw-2796	255	23	income	income	NOUN
taxlaw-2796	255	24	to	to	ADP
taxlaw-2796	255	25	payroll	payroll	NOUN
taxlaw-2796	255	26	or	or	CCONJ
taxlaw-2796	255	27	social	social	ADJ
taxlaw-2796	255	28	security	security	NOUN
taxlaw-2796	255	29	taxes	taxis	NOUN
taxlaw-2796	255	30	that	that	PRON
taxlaw-2796	255	31	substantially	substantially	ADV
taxlaw-2796	255	32	increase	increase	VERB
taxlaw-2796	255	33	the	the	DET
taxlaw-2796	255	34	effective	effective	ADJ
taxlaw-2796	255	35	marginal	marginal	ADJ
taxlaw-2796	255	36	tax	tax	NOUN
taxlaw-2796	255	37	rates	rate	NOUN
taxlaw-2796	255	38	for	for	ADP
taxlaw-2796	255	39	labor	labor	NOUN
taxlaw-2796	255	40	income	income	NOUN
taxlaw-2796	255	41	but	but	CCONJ
taxlaw-2796	255	42	leave	leave	VERB
taxlaw-2796	255	43	unchanged	unchanged	ADJ
taxlaw-2796	255	44	the	the	DET
taxlaw-2796	255	45	tax	tax	NOUN
taxlaw-2796	255	46	rates	rate	NOUN
taxlaw-2796	255	47	for	for	ADP
taxlaw-2796	255	48	income	income	NOUN
taxlaw-2796	255	49	from	from	ADP
taxlaw-2796	255	50	capital.58	capital.58	NOUN
taxlaw-2796	255	51	the	the	DET
taxlaw-2796	255	52	major	major	ADJ
taxlaw-2796	255	53	challenge	challenge	NOUN
taxlaw-2796	255	54	in	in	ADP
taxlaw-2796	255	55	the	the	DET
taxlaw-2796	255	56	nordic	nordic	ADJ
taxlaw-2796	255	57	dual	dual	ADJ
taxlaw-2796	255	58	tax	tax	NOUN
taxlaw-2796	255	59	systems	system	NOUN
taxlaw-2796	255	60	is	be	AUX
taxlaw-2796	255	61	to	to	PART
taxlaw-2796	255	62	limit	limit	VERB
taxlaw-2796	255	63	a	a	DET
taxlaw-2796	255	64	taxpayer	taxpayer	NOUN
taxlaw-2796	255	65	’s	’s	PART
taxlaw-2796	255	66	ability	ability	NOUN
taxlaw-2796	255	67	to	to	PART
taxlaw-2796	255	68	convert	convert	VERB
taxlaw-2796	255	69	labor	labor	NOUN
taxlaw-2796	255	70	income	income	NOUN
taxlaw-2796	255	71	from	from	ADP
taxlaw-2796	255	72	self	self	NOUN
taxlaw-2796	255	73	-	-	PUNCT
taxlaw-2796	255	74	employment	employment	NOUN
taxlaw-2796	255	75	(	(	PUNCT
taxlaw-2796	255	76	such	such	ADJ
taxlaw-2796	255	77	as	as	ADP
taxlaw-2796	255	78	sole	sole	ADJ
taxlaw-2796	255	79	proprietorships	proprietorship	NOUN
taxlaw-2796	255	80	or	or	CCONJ
taxlaw-2796	255	81	partnerships	partnership	NOUN
taxlaw-2796	255	82	)	)	PUNCT
taxlaw-2796	255	83	or	or	CCONJ
taxlaw-2796	255	84	from	from	ADP
taxlaw-2796	255	85	wages	wage	NOUN
taxlaw-2796	255	86	of	of	ADP
taxlaw-2796	255	87	owner	owner	NOUN
taxlaw-2796	255	88	-	-	PUNCT
taxlaw-2796	255	89	employees	employee	NOUN
taxlaw-2796	255	90	of	of	ADP
taxlaw-2796	255	91	closely	closely	ADV
taxlaw-2796	255	92	-	-	PUNCT
taxlaw-2796	255	93	held	hold	VERB
taxlaw-2796	255	94	corporations	corporation	NOUN
taxlaw-2796	255	95	into	into	ADP
taxlaw-2796	255	96	income	income	NOUN
taxlaw-2796	255	97	from	from	ADP
taxlaw-2796	255	98	capital	capital	NOUN
taxlaw-2796	255	99	.	.	PUNCT
taxlaw-2796	256	1	the	the	DET
taxlaw-2796	256	2	dual	dual	ADJ
taxlaw-2796	256	3	income	income	NOUN
taxlaw-2796	256	4	tax	tax	NOUN
taxlaw-2796	256	5	regimes	regime	NOUN
taxlaw-2796	256	6	of	of	ADP
taxlaw-2796	256	7	the	the	DET
taxlaw-2796	256	8	four	four	NUM
taxlaw-2796	256	9	countries	country	NOUN
taxlaw-2796	256	10	reflect	reflect	VERB
taxlaw-2796	256	11	different	different	ADJ
taxlaw-2796	256	12	approaches	approach	NOUN
taxlaw-2796	256	13	to	to	PART
taxlaw-2796	256	14	prevent	prevent	VERB
taxlaw-2796	256	15	taxpayers	taxpayer	NOUN
taxlaw-2796	256	16	from	from	ADP
taxlaw-2796	256	17	transforming	transform	VERB
taxlaw-2796	256	18	labor	labor	NOUN
taxlaw-2796	256	19	income	income	NOUN
taxlaw-2796	256	20	into	into	ADP
taxlaw-2796	256	21	capital	capital	NOUN
taxlaw-2796	256	22	income	income	NOUN
taxlaw-2796	256	23	.	.	PUNCT
taxlaw-2796	257	1	one	one	NUM
taxlaw-2796	257	2	approach	approach	NOUN
taxlaw-2796	257	3	provides	provide	VERB
taxlaw-2796	257	4	for	for	ADP
taxlaw-2796	257	5	an	an	DET
taxlaw-2796	257	6	imputed	imputed	ADJ
taxlaw-2796	257	7	return	return	NOUN
taxlaw-2796	257	8	to	to	ADP
taxlaw-2796	257	9	the	the	DET
taxlaw-2796	257	10	firm	firm	NOUN
taxlaw-2796	257	11	’s	’s	PART
taxlaw-2796	257	12	business	business	NOUN
taxlaw-2796	257	13	assets	asset	NOUN
taxlaw-2796	257	14	by	by	ADP
taxlaw-2796	257	15	multiplying	multiply	VERB
taxlaw-2796	257	16	the	the	DET
taxlaw-2796	257	17	value	value	NOUN
taxlaw-2796	257	18	of	of	ADP
taxlaw-2796	257	19	the	the	DET
taxlaw-2796	257	20	assets	asset	NOUN
taxlaw-2796	257	21	by	by	ADP
taxlaw-2796	257	22	an	an	DET
taxlaw-2796	257	23	assumed	assume	VERB
taxlaw-2796	257	24	rate	rate	NOUN
taxlaw-2796	257	25	of	of	ADP
taxlaw-2796	257	26	return	return	NOUN
taxlaw-2796	257	27	on	on	ADP
taxlaw-2796	257	28	capital	capital	NOUN
taxlaw-2796	257	29	(	(	PUNCT
taxlaw-2796	257	30	for	for	ADP
taxlaw-2796	257	31	instance	instance	NOUN
taxlaw-2796	257	32	,	,	PUNCT
taxlaw-2796	257	33	the	the	DET
taxlaw-2796	257	34	interest	interest	NOUN
taxlaw-2796	257	35	rate	rate	NOUN
taxlaw-2796	257	36	on	on	ADP
taxlaw-2796	257	37	government	government	NOUN
taxlaw-2796	257	38	debt	debt	NOUN
taxlaw-2796	257	39	plus	plus	CCONJ
taxlaw-2796	257	40	some	some	DET
taxlaw-2796	257	41	risk	risk	NOUN
taxlaw-2796	257	42	premium).59	premium).59	VERB
taxlaw-2796	257	43	the	the	DET
taxlaw-2796	257	44	asset	asset	NOUN
taxlaw-2796	257	45	base	base	NOUN
taxlaw-2796	257	46	could	could	AUX
taxlaw-2796	257	47	be	be	AUX
taxlaw-2796	257	48	the	the	DET
taxlaw-2796	257	49	firm	firm	NOUN
taxlaw-2796	257	50	’s	’s	PART
taxlaw-2796	257	51	gross	gross	ADJ
taxlaw-2796	257	52	assets	asset	NOUN
taxlaw-2796	257	53	,	,	PUNCT
taxlaw-2796	257	54	in	in	ADP
taxlaw-2796	257	55	which	which	DET
taxlaw-2796	257	56	case	case	NOUN
taxlaw-2796	257	57	the	the	DET
taxlaw-2796	257	58	firm	firm	NOUN
taxlaw-2796	257	59	’s	’s	PART
taxlaw-2796	257	60	financial	financial	ADJ
taxlaw-2796	257	61	liabilities	liability	NOUN
taxlaw-2796	257	62	are	be	AUX
taxlaw-2796	257	63	not	not	PART
taxlaw-2796	257	64	deducted	deduct	VERB
taxlaw-2796	257	65	from	from	ADP
taxlaw-2796	257	66	the	the	DET
taxlaw-2796	257	67	asset	asset	NOUN
taxlaw-2796	257	68	base.60	base.60	NOUN
taxlaw-2796	257	69	alternatively	alternatively	ADV
taxlaw-2796	257	70	,	,	PUNCT
taxlaw-2796	257	71	countries	country	NOUN
taxlaw-2796	257	72	could	could	AUX
taxlaw-2796	257	73	determine	determine	VERB
taxlaw-2796	257	74	the	the	DET
taxlaw-2796	257	75	imputed	imputed	ADJ
taxlaw-2796	257	76	return	return	NOUN
taxlaw-2796	257	77	of	of	ADP
taxlaw-2796	257	78	the	the	DET
taxlaw-2796	257	79	net	net	ADJ
taxlaw-2796	257	80	assets	asset	NOUN
taxlaw-2796	257	81	and	and	CCONJ
taxlaw-2796	257	82	thus	thus	ADV
taxlaw-2796	257	83	provide	provide	VERB
taxlaw-2796	257	84	a	a	DET
taxlaw-2796	257	85	deduction	deduction	NOUN
taxlaw-2796	257	86	for	for	ADP
taxlaw-2796	257	87	business	business	NOUN
taxlaw-2796	257	88	liabilities	liability	NOUN
taxlaw-2796	257	89	(	(	PUNCT
taxlaw-2796	257	90	as	as	ADV
taxlaw-2796	257	91	well	well	ADV
taxlaw-2796	257	92	as	as	ADP
taxlaw-2796	257	93	adjusting	adjust	VERB
taxlaw-2796	257	94	net	net	ADJ
taxlaw-2796	257	95	profits	profit	NOUN
taxlaw-2796	257	96	for	for	ADP
taxlaw-2796	257	97	interest	interest	NOUN
taxlaw-2796	257	98	deductions).61	deductions).61	NOUN
taxlaw-2796	257	99	profits	profit	NOUN
taxlaw-2796	257	100	in	in	ADP
taxlaw-2796	257	101	excess	excess	NOUN
taxlaw-2796	257	102	of	of	ADP
taxlaw-2796	257	103	this	this	DET
taxlaw-2796	257	104	imputed	impute	VERB
taxlaw-2796	257	105	return	return	NOUN
taxlaw-2796	257	106	are	be	AUX
taxlaw-2796	257	107	deemed	deem	VERB
taxlaw-2796	257	108	to	to	PART
taxlaw-2796	257	109	be	be	AUX
taxlaw-2796	257	110	returns	return	NOUN
taxlaw-2796	257	111	from	from	ADP
taxlaw-2796	257	112	labor	labor	NOUN
taxlaw-2796	257	113	and	and	CCONJ
taxlaw-2796	257	114	are	be	AUX
taxlaw-2796	257	115	subject	subject	ADJ
taxlaw-2796	257	116	to	to	ADP
taxlaw-2796	257	117	taxation	taxation	NOUN
taxlaw-2796	257	118	as	as	ADP
taxlaw-2796	257	119	labor	labor	NOUN
taxlaw-2796	257	120	income	income	NOUN
taxlaw-2796	257	121	whether	whether	SCONJ
taxlaw-2796	257	122	or	or	CCONJ
taxlaw-2796	257	123	not	not	PART
taxlaw-2796	257	124	distributed	distribute	VERB
taxlaw-2796	257	125	to	to	ADP
taxlaw-2796	257	126	the	the	DET
taxlaw-2796	257	127	owner.62	owner.62	NOUN
taxlaw-2796	257	128	taxpayers	taxpayer	NOUN
taxlaw-2796	257	129	may	may	AUX
taxlaw-2796	257	130	also	also	ADV
taxlaw-2796	257	131	seek	seek	VERB
taxlaw-2796	257	132	to	to	PART
taxlaw-2796	257	133	avoid	avoid	VERB
taxlaw-2796	257	134	higher	high	ADJ
taxlaw-2796	257	135	tax	tax	NOUN
taxlaw-2796	257	136	rates	rate	NOUN
taxlaw-2796	257	137	on	on	ADP
taxlaw-2796	257	138	labor	labor	NOUN
taxlaw-2796	257	139	income	income	NOUN
taxlaw-2796	257	140	in	in	ADP
taxlaw-2796	257	141	cases	case	NOUN
taxlaw-2796	257	142	where	where	SCONJ
taxlaw-2796	257	143	owner	owner	NOUN
taxlaw-2796	257	144	-	-	PUNCT
taxlaw-2796	257	145	employees	employee	NOUN
taxlaw-2796	257	146	own	own	VERB
taxlaw-2796	257	147	a	a	DET
taxlaw-2796	257	148	large	large	ADJ
taxlaw-2796	257	149	percentage	percentage	NOUN
taxlaw-2796	257	150	of	of	ADP
taxlaw-2796	257	151	the	the	DET
taxlaw-2796	257	152	shares	share	NOUN
taxlaw-2796	257	153	of	of	ADP
taxlaw-2796	257	154	58	58	NUM
taxlaw-2796	257	155	.	.	PUNCT
taxlaw-2796	258	1	sørensen	sørensen	NOUN
taxlaw-2796	258	2	,	,	PUNCT
taxlaw-2796	258	3	supra	supra	PROPN
taxlaw-2796	258	4	note	note	NOUN
taxlaw-2796	258	5	12	12	NUM
taxlaw-2796	258	6	,	,	PUNCT
taxlaw-2796	258	7	at	at	ADP
taxlaw-2796	258	8	213	213	NUM
taxlaw-2796	258	9	.	.	PUNCT
taxlaw-2796	259	1	59	59	NUM
taxlaw-2796	259	2	.	.	PUNCT
taxlaw-2796	260	1	for	for	ADP
taxlaw-2796	260	2	example	example	NOUN
taxlaw-2796	260	3	,	,	PUNCT
taxlaw-2796	260	4	the	the	DET
taxlaw-2796	260	5	norwegian	norwegian	ADJ
taxlaw-2796	260	6	approach	approach	NOUN
taxlaw-2796	260	7	uses	use	VERB
taxlaw-2796	260	8	the	the	DET
taxlaw-2796	260	9	interest	interest	NOUN
taxlaw-2796	260	10	rate	rate	NOUN
taxlaw-2796	260	11	on	on	ADP
taxlaw-2796	260	12	5	5	NUM
taxlaw-2796	260	13	-	-	PUNCT
taxlaw-2796	260	14	year	year	NOUN
taxlaw-2796	260	15	government	government	NOUN
taxlaw-2796	260	16	bonds	bond	NOUN
taxlaw-2796	260	17	plus	plus	CCONJ
taxlaw-2796	260	18	a	a	DET
taxlaw-2796	260	19	risk	risk	NOUN
taxlaw-2796	260	20	premium	premium	NOUN
taxlaw-2796	260	21	of	of	ADP
taxlaw-2796	260	22	4	4	NUM
taxlaw-2796	260	23	%	%	NOUN
taxlaw-2796	260	24	.	.	PUNCT
taxlaw-2796	261	1	if	if	SCONJ
taxlaw-2796	261	2	the	the	DET
taxlaw-2796	261	3	imputed	impute	VERB
taxlaw-2796	261	4	rate	rate	NOUN
taxlaw-2796	261	5	of	of	ADP
taxlaw-2796	261	6	return	return	NOUN
taxlaw-2796	261	7	equals	equal	VERB
taxlaw-2796	261	8	the	the	DET
taxlaw-2796	261	9	interest	interest	NOUN
taxlaw-2796	261	10	on	on	ADP
taxlaw-2796	261	11	business	business	NOUN
taxlaw-2796	261	12	debt	debt	NOUN
taxlaw-2796	261	13	,	,	PUNCT
taxlaw-2796	261	14	it	it	PRON
taxlaw-2796	261	15	will	will	AUX
taxlaw-2796	261	16	not	not	PART
taxlaw-2796	261	17	matter	matter	VERB
taxlaw-2796	261	18	whether	whether	SCONJ
taxlaw-2796	261	19	the	the	DET
taxlaw-2796	261	20	calculation	calculation	NOUN
taxlaw-2796	261	21	is	be	AUX
taxlaw-2796	261	22	based	base	VERB
taxlaw-2796	261	23	on	on	ADP
taxlaw-2796	261	24	gross	gross	ADJ
taxlaw-2796	261	25	assets	asset	NOUN
taxlaw-2796	261	26	or	or	CCONJ
taxlaw-2796	261	27	net	net	ADJ
taxlaw-2796	261	28	assets	asset	NOUN
taxlaw-2796	261	29	(	(	PUNCT
taxlaw-2796	261	30	excluding	exclude	VERB
taxlaw-2796	261	31	liabilities	liability	NOUN
taxlaw-2796	261	32	)	)	PUNCT
taxlaw-2796	261	33	.	.	PUNCT
taxlaw-2796	262	1	if	if	SCONJ
taxlaw-2796	262	2	the	the	DET
taxlaw-2796	262	3	rates	rate	NOUN
taxlaw-2796	262	4	differ	differ	VERB
taxlaw-2796	262	5	,	,	PUNCT
taxlaw-2796	262	6	taxpayers	taxpayer	NOUN
taxlaw-2796	262	7	under	under	ADP
taxlaw-2796	262	8	a	a	DET
taxlaw-2796	262	9	net	net	ADJ
taxlaw-2796	262	10	asset	asset	NOUN
taxlaw-2796	262	11	regime	regime	NOUN
taxlaw-2796	262	12	may	may	AUX
taxlaw-2796	262	13	have	have	VERB
taxlaw-2796	262	14	incentives	incentive	NOUN
taxlaw-2796	262	15	to	to	PART
taxlaw-2796	262	16	adjust	adjust	VERB
taxlaw-2796	262	17	their	their	PRON
taxlaw-2796	262	18	borrowings	borrowing	NOUN
taxlaw-2796	262	19	to	to	PART
taxlaw-2796	262	20	maximize	maximize	VERB
taxlaw-2796	262	21	the	the	DET
taxlaw-2796	262	22	amount	amount	NOUN
taxlaw-2796	262	23	of	of	ADP
taxlaw-2796	262	24	income	income	NOUN
taxlaw-2796	262	25	from	from	ADP
taxlaw-2796	262	26	capital	capital	NOUN
taxlaw-2796	262	27	.	.	PUNCT
taxlaw-2796	263	1	60	60	NUM
taxlaw-2796	263	2	.	.	PUNCT
taxlaw-2796	263	3	sørensen	sørensen	NOUN
taxlaw-2796	263	4	,	,	PUNCT
taxlaw-2796	263	5	from	from	ADP
taxlaw-2796	263	6	the	the	DET
taxlaw-2796	263	7	global	global	ADJ
taxlaw-2796	263	8	income	income	NOUN
taxlaw-2796	263	9	tax	tax	NOUN
taxlaw-2796	263	10	,	,	PUNCT
taxlaw-2796	263	11	supra	supra	PROPN
taxlaw-2796	263	12	note	note	PROPN
taxlaw-2796	263	13	18	18	NUM
taxlaw-2796	263	14	,	,	PUNCT
taxlaw-2796	263	15	at	at	ADP
taxlaw-2796	263	16	73–75	73–75	NUM
taxlaw-2796	263	17	.	.	PROPN
taxlaw-2796	263	18	61	61	NUM
taxlaw-2796	263	19	.	.	PUNCT
taxlaw-2796	264	1	sørensen	sørensen	PROPN
taxlaw-2796	264	2	notes	note	NOUN
taxlaw-2796	264	3	that	that	SCONJ
taxlaw-2796	264	4	norway	norway	PROPN
taxlaw-2796	264	5	adopted	adopt	VERB
taxlaw-2796	264	6	a	a	DET
taxlaw-2796	264	7	version	version	NOUN
taxlaw-2796	264	8	of	of	ADP
taxlaw-2796	264	9	the	the	DET
taxlaw-2796	264	10	gross	gross	ADJ
taxlaw-2796	264	11	asset	asset	NOUN
taxlaw-2796	264	12	approach	approach	NOUN
taxlaw-2796	264	13	,	,	PUNCT
taxlaw-2796	264	14	finland	finland	PROPN
taxlaw-2796	264	15	and	and	CCONJ
taxlaw-2796	264	16	sweden	sweden	PROPN
taxlaw-2796	264	17	adopted	adopt	VERB
taxlaw-2796	264	18	versions	version	NOUN
taxlaw-2796	264	19	of	of	ADP
taxlaw-2796	264	20	the	the	DET
taxlaw-2796	264	21	net	net	ADJ
taxlaw-2796	264	22	asset	asset	NOUN
taxlaw-2796	264	23	approach	approach	NOUN
taxlaw-2796	264	24	,	,	PUNCT
taxlaw-2796	264	25	and	and	CCONJ
taxlaw-2796	264	26	denmark	denmark	NOUN
taxlaw-2796	264	27	adopted	adopt	VERB
taxlaw-2796	264	28	a	a	DET
taxlaw-2796	264	29	regime	regime	NOUN
taxlaw-2796	264	30	that	that	PRON
taxlaw-2796	264	31	allows	allow	VERB
taxlaw-2796	264	32	taxpayers	taxpayer	NOUN
taxlaw-2796	264	33	to	to	PART
taxlaw-2796	264	34	choose	choose	VERB
taxlaw-2796	264	35	between	between	ADP
taxlaw-2796	264	36	variations	variation	NOUN
taxlaw-2796	264	37	of	of	ADP
taxlaw-2796	264	38	the	the	DET
taxlaw-2796	264	39	two	two	NUM
taxlaw-2796	264	40	approaches	approach	NOUN
taxlaw-2796	264	41	.	.	PUNCT
taxlaw-2796	265	1	sørensen	sørensen	NOUN
taxlaw-2796	265	2	(	(	PUNCT
taxlaw-2796	265	3	2005	2005	NUM
taxlaw-2796	265	4	)	)	PUNCT
taxlaw-2796	265	5	,	,	PUNCT
taxlaw-2796	265	6	supra	supra	PROPN
taxlaw-2796	265	7	note	note	PROPN
taxlaw-2796	265	8	18	18	NUM
taxlaw-2796	265	9	,	,	PUNCT
taxlaw-2796	265	10	at	at	ADP
taxlaw-2796	265	11	573	573	NUM
taxlaw-2796	265	12	.	.	PUNCT
taxlaw-2796	265	13	62	62	NUM
taxlaw-2796	265	14	.	.	PUNCT
taxlaw-2796	266	1	a	a	DET
taxlaw-2796	266	2	variation	variation	NOUN
taxlaw-2796	266	3	of	of	ADP
taxlaw-2796	266	4	this	this	DET
taxlaw-2796	266	5	approach	approach	NOUN
taxlaw-2796	266	6	uses	use	VERB
taxlaw-2796	266	7	the	the	DET
taxlaw-2796	266	8	costs	cost	NOUN
taxlaw-2796	266	9	of	of	ADP
taxlaw-2796	266	10	shares	share	NOUN
taxlaw-2796	266	11	as	as	ADP
taxlaw-2796	266	12	the	the	DET
taxlaw-2796	266	13	base	base	NOUN
taxlaw-2796	266	14	for	for	ADP
taxlaw-2796	266	15	computing	compute	VERB
taxlaw-2796	266	16	the	the	DET
taxlaw-2796	266	17	return	return	NOUN
taxlaw-2796	266	18	to	to	ADP
taxlaw-2796	266	19	capital	capital	NOUN
taxlaw-2796	266	20	and	and	CCONJ
taxlaw-2796	266	21	then	then	ADV
taxlaw-2796	266	22	treats	treat	VERB
taxlaw-2796	266	23	any	any	DET
taxlaw-2796	266	24	excess	excess	ADJ
taxlaw-2796	266	25	returns	return	NOUN
taxlaw-2796	266	26	as	as	ADP
taxlaw-2796	266	27	labor	labor	NOUN
taxlaw-2796	266	28	income	income	NOUN
taxlaw-2796	266	29	.	.	PUNCT
taxlaw-2796	267	1	188	188	NUM
taxlaw-2796	267	2	columbia	columbia	PROPN
taxlaw-2796	267	3	jour$al	jour$al	PROPN
taxlaw-2796	267	4	of	of	ADP
taxlaw-2796	267	5	tax	tax	NOUN
taxlaw-2796	267	6	law	law	NOUN
taxlaw-2796	267	7	[	[	X
taxlaw-2796	267	8	vol	vol	NOUN
taxlaw-2796	267	9	.	.	PUNCT
taxlaw-2796	268	1	1:174	1:174	NUM
taxlaw-2796	268	2	closely	closely	ADV
taxlaw-2796	268	3	-	-	PUNCT
taxlaw-2796	268	4	held	hold	VERB
taxlaw-2796	268	5	corporations.63	corporations.63	PROPN
taxlaw-2796	268	6	such	such	ADJ
taxlaw-2796	268	7	owner	owner	NOUN
taxlaw-2796	268	8	-	-	PUNCT
taxlaw-2796	268	9	employees	employee	NOUN
taxlaw-2796	268	10	will	will	AUX
taxlaw-2796	268	11	seek	seek	VERB
taxlaw-2796	268	12	to	to	PART
taxlaw-2796	268	13	minimize	minimize	VERB
taxlaw-2796	268	14	their	their	PRON
taxlaw-2796	268	15	wage	wage	NOUN
taxlaw-2796	268	16	compensation	compensation	NOUN
taxlaw-2796	268	17	and	and	CCONJ
taxlaw-2796	268	18	extract	extract	VERB
taxlaw-2796	268	19	returns	return	NOUN
taxlaw-2796	268	20	in	in	ADP
taxlaw-2796	268	21	the	the	DET
taxlaw-2796	268	22	form	form	NOUN
taxlaw-2796	268	23	of	of	ADP
taxlaw-2796	268	24	lower	low	ADJ
taxlaw-2796	268	25	taxed	tax	VERB
taxlaw-2796	268	26	dividends	dividend	NOUN
taxlaw-2796	268	27	and	and	CCONJ
taxlaw-2796	268	28	capital	capital	NOUN
taxlaw-2796	268	29	gains	gain	NOUN
taxlaw-2796	268	30	.	.	PUNCT
taxlaw-2796	269	1	to	to	PART
taxlaw-2796	269	2	limit	limit	VERB
taxlaw-2796	269	3	this	this	DET
taxlaw-2796	269	4	tax	tax	NOUN
taxlaw-2796	269	5	strategy	strategy	NOUN
taxlaw-2796	269	6	,	,	PUNCT
taxlaw-2796	269	7	countries	country	NOUN
taxlaw-2796	269	8	could	could	AUX
taxlaw-2796	269	9	tax	tax	VERB
taxlaw-2796	269	10	normal	normal	ADJ
taxlaw-2796	269	11	returns	return	NOUN
taxlaw-2796	269	12	to	to	ADP
taxlaw-2796	269	13	capital	capital	NOUN
taxlaw-2796	269	14	as	as	ADP
taxlaw-2796	269	15	income	income	NOUN
taxlaw-2796	269	16	from	from	ADP
taxlaw-2796	269	17	capital	capital	NOUN
taxlaw-2796	269	18	,	,	PUNCT
taxlaw-2796	269	19	and	and	CCONJ
taxlaw-2796	269	20	then	then	ADV
taxlaw-2796	269	21	tax	tax	VERB
taxlaw-2796	269	22	excess	excess	ADJ
taxlaw-2796	269	23	returns	return	NOUN
taxlaw-2796	269	24	to	to	ADP
taxlaw-2796	269	25	capital	capital	NOUN
taxlaw-2796	269	26	under	under	ADP
taxlaw-2796	269	27	the	the	DET
taxlaw-2796	269	28	progressive	progressive	ADJ
taxlaw-2796	269	29	tax	tax	NOUN
taxlaw-2796	269	30	rates	rate	NOUN
taxlaw-2796	269	31	applicable	applicable	ADJ
taxlaw-2796	269	32	to	to	ADP
taxlaw-2796	269	33	labor	labor	NOUN
taxlaw-2796	269	34	income.64	income.64	PROPN
taxlaw-2796	269	35	alternatively	alternatively	ADV
taxlaw-2796	269	36	,	,	PUNCT
taxlaw-2796	269	37	countries	country	NOUN
taxlaw-2796	269	38	could	could	AUX
taxlaw-2796	269	39	choose	choose	VERB
taxlaw-2796	269	40	to	to	PART
taxlaw-2796	269	41	require	require	VERB
taxlaw-2796	269	42	closely	closely	ADV
taxlaw-2796	269	43	-	-	PUNCT
taxlaw-2796	269	44	held	hold	VERB
taxlaw-2796	269	45	businesses	business	NOUN
taxlaw-2796	269	46	to	to	PART
taxlaw-2796	269	47	be	be	AUX
taxlaw-2796	269	48	taxed	tax	VERB
taxlaw-2796	269	49	as	as	ADP
taxlaw-2796	269	50	flow	flow	NOUN
taxlaw-2796	269	51	-	-	PUNCT
taxlaw-2796	269	52	through	through	ADP
taxlaw-2796	269	53	entities	entity	NOUN
taxlaw-2796	269	54	,	,	PUNCT
taxlaw-2796	269	55	regardless	regardless	ADV
taxlaw-2796	269	56	of	of	ADP
taxlaw-2796	269	57	legal	legal	ADJ
taxlaw-2796	269	58	form	form	NOUN
taxlaw-2796	269	59	of	of	ADP
taxlaw-2796	269	60	organization.65	organization.65	NOUN
taxlaw-2796	269	61	the	the	DET
taxlaw-2796	269	62	rules	rule	NOUN
taxlaw-2796	269	63	designed	design	VERB
taxlaw-2796	269	64	to	to	PART
taxlaw-2796	269	65	prevent	prevent	VERB
taxlaw-2796	269	66	re	re	NOUN
taxlaw-2796	269	67	-	-	NOUN
taxlaw-2796	269	68	characterization	characterization	NOUN
taxlaw-2796	269	69	of	of	ADP
taxlaw-2796	269	70	income	income	NOUN
taxlaw-2796	269	71	generated	generate	VERB
taxlaw-2796	269	72	their	their	PRON
taxlaw-2796	269	73	own	own	ADJ
taxlaw-2796	269	74	set	set	NOUN
taxlaw-2796	269	75	of	of	ADP
taxlaw-2796	269	76	distortions	distortion	NOUN
taxlaw-2796	269	77	.	.	PUNCT
taxlaw-2796	270	1	for	for	ADP
taxlaw-2796	270	2	example	example	NOUN
taxlaw-2796	270	3	,	,	PUNCT
taxlaw-2796	270	4	the	the	DET
taxlaw-2796	270	5	regime	regime	NOUN
taxlaw-2796	270	6	that	that	PRON
taxlaw-2796	270	7	determines	determine	VERB
taxlaw-2796	270	8	capital	capital	NOUN
taxlaw-2796	270	9	income	income	NOUN
taxlaw-2796	270	10	with	with	ADP
taxlaw-2796	270	11	reference	reference	NOUN
taxlaw-2796	270	12	to	to	ADP
taxlaw-2796	270	13	the	the	DET
taxlaw-2796	270	14	amount	amount	NOUN
taxlaw-2796	270	15	of	of	ADP
taxlaw-2796	270	16	capital	capital	NOUN
taxlaw-2796	270	17	invested	invest	VERB
taxlaw-2796	270	18	encourages	encourage	VERB
taxlaw-2796	270	19	taxpayers	taxpayer	NOUN
taxlaw-2796	270	20	to	to	PART
taxlaw-2796	270	21	stuff	stuff	VERB
taxlaw-2796	270	22	significant	significant	ADJ
taxlaw-2796	270	23	assets	asset	NOUN
taxlaw-2796	270	24	into	into	ADP
taxlaw-2796	270	25	their	their	PRON
taxlaw-2796	270	26	corporations	corporation	NOUN
taxlaw-2796	270	27	that	that	PRON
taxlaw-2796	270	28	are	be	AUX
taxlaw-2796	270	29	related	relate	VERB
taxlaw-2796	270	30	to	to	ADP
taxlaw-2796	270	31	business	business	NOUN
taxlaw-2796	270	32	operations	operation	NOUN
taxlaw-2796	270	33	.	.	PUNCT
taxlaw-2796	271	1	those	those	DET
taxlaw-2796	271	2	rules	rule	NOUN
taxlaw-2796	271	3	that	that	PRON
taxlaw-2796	271	4	only	only	ADV
taxlaw-2796	271	5	apply	apply	VERB
taxlaw-2796	271	6	to	to	ADP
taxlaw-2796	271	7	closelyheld	closelyheld	VERB
taxlaw-2796	271	8	corporations	corporation	NOUN
taxlaw-2796	271	9	with	with	ADP
taxlaw-2796	271	10	a	a	DET
taxlaw-2796	271	11	percentage	percentage	NOUN
taxlaw-2796	271	12	of	of	ADP
taxlaw-2796	271	13	active	active	ADJ
taxlaw-2796	271	14	owners	owner	NOUN
taxlaw-2796	271	15	encourage	encourage	VERB
taxlaw-2796	271	16	taxpayers	taxpayer	NOUN
taxlaw-2796	271	17	to	to	PART
taxlaw-2796	271	18	add	add	VERB
taxlaw-2796	271	19	passive	passive	ADJ
taxlaw-2796	271	20	owners	owner	NOUN
taxlaw-2796	271	21	to	to	PART
taxlaw-2796	271	22	avoid	avoid	VERB
taxlaw-2796	271	23	application	application	NOUN
taxlaw-2796	271	24	of	of	ADP
taxlaw-2796	271	25	these	these	DET
taxlaw-2796	271	26	rules.66	rules.66	NOUN
taxlaw-2796	271	27	the	the	PRON
taxlaw-2796	271	28	larger	large	ADJ
taxlaw-2796	271	29	the	the	DET
taxlaw-2796	271	30	spreads	spread	NOUN
taxlaw-2796	271	31	between	between	ADP
taxlaw-2796	271	32	the	the	DET
taxlaw-2796	271	33	flat	flat	ADJ
taxlaw-2796	271	34	tax	tax	NOUN
taxlaw-2796	271	35	rate	rate	NOUN
taxlaw-2796	271	36	applicable	applicable	ADJ
taxlaw-2796	271	37	to	to	ADP
taxlaw-2796	271	38	capital	capital	NOUN
taxlaw-2796	271	39	income	income	NOUN
taxlaw-2796	271	40	,	,	PUNCT
taxlaw-2796	271	41	the	the	DET
taxlaw-2796	271	42	corporate	corporate	ADJ
taxlaw-2796	271	43	tax	tax	NOUN
taxlaw-2796	271	44	rates	rate	NOUN
taxlaw-2796	271	45	,	,	PUNCT
taxlaw-2796	271	46	and	and	CCONJ
taxlaw-2796	271	47	the	the	DET
taxlaw-2796	271	48	progressive	progressive	ADJ
taxlaw-2796	271	49	tax	tax	NOUN
taxlaw-2796	271	50	rates	rate	NOUN
taxlaw-2796	271	51	applicable	applicable	ADJ
taxlaw-2796	271	52	to	to	ADP
taxlaw-2796	271	53	labor	labor	NOUN
taxlaw-2796	271	54	income	income	NOUN
taxlaw-2796	271	55	,	,	PUNCT
taxlaw-2796	271	56	the	the	PRON
taxlaw-2796	271	57	greater	great	ADJ
taxlaw-2796	271	58	the	the	DET
taxlaw-2796	271	59	arbitrage	arbitrage	NOUN
taxlaw-2796	271	60	opportunities	opportunity	NOUN
taxlaw-2796	271	61	.	.	PUNCT
taxlaw-2796	272	1	while	while	SCONJ
taxlaw-2796	272	2	the	the	DET
taxlaw-2796	272	3	nordic	nordic	ADJ
taxlaw-2796	272	4	and	and	CCONJ
taxlaw-2796	272	5	other	other	ADJ
taxlaw-2796	272	6	countries	country	NOUN
taxlaw-2796	272	7	face	face	VERB
taxlaw-2796	272	8	significant	significant	ADJ
taxlaw-2796	272	9	challenges	challenge	NOUN
taxlaw-2796	272	10	to	to	PART
taxlaw-2796	272	11	prevent	prevent	VERB
taxlaw-2796	272	12	taxpayers	taxpayer	NOUN
taxlaw-2796	272	13	from	from	ADP
taxlaw-2796	272	14	disguising	disguise	VERB
taxlaw-2796	272	15	labor	labor	NOUN
taxlaw-2796	272	16	income	income	NOUN
taxlaw-2796	272	17	as	as	ADP
taxlaw-2796	272	18	capital	capital	NOUN
taxlaw-2796	272	19	income	income	NOUN
taxlaw-2796	272	20	,	,	PUNCT
taxlaw-2796	272	21	as	as	SCONJ
taxlaw-2796	272	22	we	we	PRON
taxlaw-2796	272	23	discuss	discuss	VERB
taxlaw-2796	272	24	later	later	ADV
taxlaw-2796	272	25	,	,	PUNCT
taxlaw-2796	272	26	different	different	ADJ
taxlaw-2796	272	27	considerations	consideration	NOUN
taxlaw-2796	272	28	may	may	AUX
taxlaw-2796	272	29	apply	apply	VERB
taxlaw-2796	272	30	in	in	ADP
taxlaw-2796	272	31	developing	develop	VERB
taxlaw-2796	272	32	countries	country	NOUN
taxlaw-2796	272	33	.	.	PUNCT
taxlaw-2796	273	1	63	63	NUM
taxlaw-2796	273	2	.	.	PUNCT
taxlaw-2796	273	3	sørensen	sørensen	NOUN
taxlaw-2796	273	4	,	,	PUNCT
taxlaw-2796	273	5	from	from	ADP
taxlaw-2796	273	6	the	the	DET
taxlaw-2796	273	7	global	global	ADJ
taxlaw-2796	273	8	income	income	NOUN
taxlaw-2796	273	9	tax	tax	NOUN
taxlaw-2796	273	10	,	,	PUNCT
taxlaw-2796	273	11	supra	supra	PROPN
taxlaw-2796	273	12	note	note	PROPN
taxlaw-2796	273	13	18	18	NUM
taxlaw-2796	273	14	,	,	PUNCT
taxlaw-2796	273	15	at	at	ADP
taxlaw-2796	273	16	75–76	75–76	NUM
taxlaw-2796	273	17	;	;	PUNCT
taxlaw-2796	273	18	kleinbard	kleinbard	ADJ
taxlaw-2796	273	19	,	,	PUNCT
taxlaw-2796	273	20	supra	supra	PROPN
taxlaw-2796	273	21	note	note	NOUN
taxlaw-2796	273	22	17	17	NUM
taxlaw-2796	273	23	,	,	PUNCT
taxlaw-2796	273	24	at	at	ADP
taxlaw-2796	273	25	64–67	64–67	NUM
taxlaw-2796	273	26	.	.	PUNCT
taxlaw-2796	274	1	64	64	NUM
taxlaw-2796	274	2	.	.	PUNCT
taxlaw-2796	275	1	in	in	ADP
taxlaw-2796	275	2	part	part	NOUN
taxlaw-2796	275	3	because	because	SCONJ
taxlaw-2796	275	4	of	of	ADP
taxlaw-2796	275	5	the	the	DET
taxlaw-2796	275	6	difficulties	difficulty	NOUN
taxlaw-2796	275	7	in	in	ADP
taxlaw-2796	275	8	taxing	tax	VERB
taxlaw-2796	275	9	closely	closely	ADV
taxlaw-2796	275	10	held	hold	VERB
taxlaw-2796	275	11	businesses	business	NOUN
taxlaw-2796	275	12	,	,	PUNCT
taxlaw-2796	275	13	norway	norway	PROPN
taxlaw-2796	275	14	changed	change	VERB
taxlaw-2796	275	15	its	its	PRON
taxlaw-2796	275	16	dual	dual	ADJ
taxlaw-2796	275	17	income	income	NOUN
taxlaw-2796	275	18	tax	tax	NOUN
taxlaw-2796	275	19	regime	regime	NOUN
taxlaw-2796	275	20	to	to	PART
taxlaw-2796	275	21	tax	tax	VERB
taxlaw-2796	275	22	the	the	DET
taxlaw-2796	275	23	normal	normal	ADJ
taxlaw-2796	275	24	returns	return	NOUN
taxlaw-2796	275	25	to	to	ADP
taxlaw-2796	275	26	capital	capital	NOUN
taxlaw-2796	275	27	at	at	ADP
taxlaw-2796	275	28	a	a	DET
taxlaw-2796	275	29	lower	low	ADJ
taxlaw-2796	275	30	flat	flat	ADJ
taxlaw-2796	275	31	rate	rate	NOUN
taxlaw-2796	275	32	,	,	PUNCT
taxlaw-2796	275	33	but	but	CCONJ
taxlaw-2796	275	34	tax	tax	NOUN
taxlaw-2796	275	35	excess	excess	ADJ
taxlaw-2796	275	36	returns	return	NOUN
taxlaw-2796	275	37	of	of	ADP
taxlaw-2796	275	38	closely	closely	ADV
taxlaw-2796	275	39	held	hold	VERB
taxlaw-2796	275	40	corporations	corporation	NOUN
taxlaw-2796	275	41	at	at	ADP
taxlaw-2796	275	42	the	the	DET
taxlaw-2796	275	43	higher	high	ADJ
taxlaw-2796	275	44	progressive	progressive	ADJ
taxlaw-2796	275	45	tax	tax	NOUN
taxlaw-2796	275	46	rates	rate	NOUN
taxlaw-2796	275	47	applicable	applicable	ADJ
taxlaw-2796	275	48	to	to	ADP
taxlaw-2796	275	49	labor	labor	NOUN
taxlaw-2796	275	50	income	income	NOUN
taxlaw-2796	275	51	.	.	PUNCT
taxlaw-2796	276	1	sørensen	sørensen	PROPN
taxlaw-2796	276	2	(	(	PUNCT
taxlaw-2796	276	3	2005	2005	NUM
taxlaw-2796	276	4	)	)	PUNCT
taxlaw-2796	276	5	,	,	PUNCT
taxlaw-2796	276	6	supra	supra	PROPN
taxlaw-2796	276	7	note	note	PROPN
taxlaw-2796	276	8	18	18	NUM
taxlaw-2796	276	9	,	,	PUNCT
taxlaw-2796	276	10	at	at	ADP
taxlaw-2796	276	11	575–79	575–79	ADV
taxlaw-2796	276	12	;	;	PUNCT
taxlaw-2796	276	13	peter	peter	PROPN
taxlaw-2796	276	14	birch	birch	PROPN
taxlaw-2796	276	15	sørensen	sørensen	PROPN
taxlaw-2796	276	16	,	,	PUNCT
taxlaw-2796	276	17	$	$	SYM
taxlaw-2796	276	18	eutral	eutral	ADJ
taxlaw-2796	276	19	taxation	taxation	NOUN
taxlaw-2796	276	20	of	of	ADP
taxlaw-2796	276	21	shareholder	shareholder	NOUN
taxlaw-2796	276	22	income	income	NOUN
taxlaw-2796	276	23	,	,	PUNCT
taxlaw-2796	276	24	12	12	NUM
taxlaw-2796	276	25	int’l	int’l	NUM
taxlaw-2796	276	26	.	.	PUNCT
taxlaw-2796	277	1	tax	tax	NOUN
taxlaw-2796	277	2	&	&	CCONJ
taxlaw-2796	277	3	pub	pub	NOUN
taxlaw-2796	277	4	.	.	PUNCT
taxlaw-2796	278	1	fin	fin	NOUN
taxlaw-2796	278	2	.	.	PUNCT
taxlaw-2796	279	1	777	777	NUM
taxlaw-2796	279	2	(	(	PUNCT
taxlaw-2796	279	3	2005	2005	NUM
taxlaw-2796	279	4	)	)	PUNCT
taxlaw-2796	279	5	.	.	PUNCT
taxlaw-2796	280	1	65	65	NUM
taxlaw-2796	280	2	.	.	PUNCT
taxlaw-2796	281	1	sørensen	sørensen	PROPN
taxlaw-2796	281	2	notes	note	VERB
taxlaw-2796	281	3	that	that	SCONJ
taxlaw-2796	281	4	the	the	DET
taxlaw-2796	281	5	mandatory	mandatory	ADJ
taxlaw-2796	281	6	income	income	NOUN
taxlaw-2796	281	7	-	-	PUNCT
taxlaw-2796	281	8	splitting	splitting	NOUN
taxlaw-2796	281	9	features	feature	NOUN
taxlaw-2796	281	10	of	of	ADP
taxlaw-2796	281	11	the	the	DET
taxlaw-2796	281	12	norwegian	norwegian	ADJ
taxlaw-2796	281	13	tax	tax	NOUN
taxlaw-2796	281	14	system	system	NOUN
taxlaw-2796	281	15	worked	work	VERB
taxlaw-2796	281	16	relatively	relatively	ADV
taxlaw-2796	281	17	well	well	ADV
taxlaw-2796	281	18	when	when	SCONJ
taxlaw-2796	281	19	applied	apply	VERB
taxlaw-2796	281	20	to	to	ADP
taxlaw-2796	281	21	self	self	NOUN
taxlaw-2796	281	22	-	-	PUNCT
taxlaw-2796	281	23	employed	employ	VERB
taxlaw-2796	281	24	taxpayers	taxpayer	NOUN
taxlaw-2796	281	25	,	,	PUNCT
taxlaw-2796	281	26	but	but	CCONJ
taxlaw-2796	281	27	were	be	AUX
taxlaw-2796	281	28	less	less	ADV
taxlaw-2796	281	29	effective	effective	ADJ
taxlaw-2796	281	30	when	when	SCONJ
taxlaw-2796	281	31	applied	apply	VERB
taxlaw-2796	281	32	to	to	ADP
taxlaw-2796	281	33	active	active	ADJ
taxlaw-2796	281	34	owners	owner	NOUN
taxlaw-2796	281	35	of	of	ADP
taxlaw-2796	281	36	small	small	ADJ
taxlaw-2796	281	37	corporations	corporation	NOUN
taxlaw-2796	281	38	.	.	PUNCT
taxlaw-2796	282	1	sørensen	sørensen	NOUN
taxlaw-2796	282	2	,	,	PUNCT
taxlaw-2796	282	3	supra	supra	PROPN
taxlaw-2796	282	4	note	note	NOUN
taxlaw-2796	282	5	12	12	NUM
taxlaw-2796	282	6	,	,	PUNCT
taxlaw-2796	282	7	at	at	ADP
taxlaw-2796	282	8	214–17	214–17	NUM
taxlaw-2796	282	9	.	.	PUNCT
taxlaw-2796	283	1	these	these	DET
taxlaw-2796	283	2	employee	employee	NOUN
taxlaw-2796	283	3	-	-	PUNCT
taxlaw-2796	283	4	shareholders	shareholder	NOUN
taxlaw-2796	283	5	could	could	AUX
taxlaw-2796	283	6	avoid	avoid	VERB
taxlaw-2796	283	7	the	the	DET
taxlaw-2796	283	8	mandatory	mandatory	ADJ
taxlaw-2796	283	9	income	income	NOUN
taxlaw-2796	283	10	-	-	PUNCT
taxlaw-2796	283	11	splitting	split	VERB
taxlaw-2796	283	12	rules	rule	NOUN
taxlaw-2796	283	13	by	by	ADP
taxlaw-2796	283	14	increasing	increase	VERB
taxlaw-2796	283	15	the	the	DET
taxlaw-2796	283	16	percentage	percentage	NOUN
taxlaw-2796	283	17	of	of	ADP
taxlaw-2796	283	18	shares	share	NOUN
taxlaw-2796	283	19	owned	own	VERB
taxlaw-2796	283	20	by	by	ADP
taxlaw-2796	283	21	passive	passive	ADJ
taxlaw-2796	283	22	investors	investor	NOUN
taxlaw-2796	283	23	to	to	PART
taxlaw-2796	283	24	avoid	avoid	VERB
taxlaw-2796	283	25	treating	treat	VERB
taxlaw-2796	283	26	part	part	NOUN
taxlaw-2796	283	27	of	of	ADP
taxlaw-2796	283	28	the	the	DET
taxlaw-2796	283	29	income	income	NOUN
taxlaw-2796	283	30	they	they	PRON
taxlaw-2796	283	31	received	receive	VERB
taxlaw-2796	283	32	from	from	ADP
taxlaw-2796	283	33	the	the	DET
taxlaw-2796	283	34	corporation	corporation	NOUN
taxlaw-2796	283	35	as	as	ADP
taxlaw-2796	283	36	income	income	NOUN
taxlaw-2796	283	37	from	from	ADP
taxlaw-2796	283	38	labor	labor	NOUN
taxlaw-2796	283	39	.	.	PUNCT
taxlaw-2796	284	1	beginning	begin	VERB
taxlaw-2796	284	2	in	in	ADP
taxlaw-2796	284	3	2006	2006	NUM
taxlaw-2796	284	4	,	,	PUNCT
taxlaw-2796	284	5	active	active	ADJ
taxlaw-2796	284	6	owners	owner	NOUN
taxlaw-2796	284	7	of	of	ADP
taxlaw-2796	284	8	small	small	ADJ
taxlaw-2796	284	9	businesses	business	NOUN
taxlaw-2796	284	10	in	in	ADP
taxlaw-2796	284	11	norway	norway	PROPN
taxlaw-2796	284	12	were	be	AUX
taxlaw-2796	284	13	taxed	tax	VERB
taxlaw-2796	284	14	at	at	ADP
taxlaw-2796	284	15	the	the	DET
taxlaw-2796	284	16	lower	low	ADJ
taxlaw-2796	284	17	capital	capital	NOUN
taxlaw-2796	284	18	income	income	NOUN
taxlaw-2796	284	19	tax	tax	NOUN
taxlaw-2796	284	20	rates	rate	NOUN
taxlaw-2796	284	21	on	on	ADP
taxlaw-2796	284	22	the	the	DET
taxlaw-2796	284	23	imputed	impute	VERB
taxlaw-2796	284	24	normal	normal	ADJ
taxlaw-2796	284	25	rate	rate	NOUN
taxlaw-2796	284	26	of	of	ADP
taxlaw-2796	284	27	return	return	NOUN
taxlaw-2796	284	28	on	on	ADP
taxlaw-2796	284	29	the	the	DET
taxlaw-2796	284	30	value	value	NOUN
taxlaw-2796	284	31	of	of	ADP
taxlaw-2796	284	32	their	their	PRON
taxlaw-2796	284	33	shareholdings	shareholding	NOUN
taxlaw-2796	284	34	,	,	PUNCT
taxlaw-2796	284	35	but	but	CCONJ
taxlaw-2796	284	36	at	at	ADP
taxlaw-2796	284	37	the	the	DET
taxlaw-2796	284	38	higher	high	ADJ
taxlaw-2796	284	39	effective	effective	ADJ
taxlaw-2796	284	40	tax	tax	NOUN
taxlaw-2796	284	41	rate	rate	NOUN
taxlaw-2796	284	42	applicable	applicable	ADJ
taxlaw-2796	284	43	to	to	ADP
taxlaw-2796	284	44	labor	labor	NOUN
taxlaw-2796	284	45	income	income	NOUN
taxlaw-2796	284	46	for	for	ADP
taxlaw-2796	284	47	amounts	amount	NOUN
taxlaw-2796	284	48	of	of	ADP
taxlaw-2796	284	49	realized	realize	VERB
taxlaw-2796	284	50	income	income	NOUN
taxlaw-2796	284	51	(	(	PUNCT
taxlaw-2796	284	52	dividends	dividend	NOUN
taxlaw-2796	284	53	and	and	CCONJ
taxlaw-2796	284	54	capital	capital	NOUN
taxlaw-2796	284	55	gains	gain	NOUN
taxlaw-2796	284	56	)	)	PUNCT
taxlaw-2796	284	57	in	in	ADP
taxlaw-2796	284	58	excess	excess	NOUN
taxlaw-2796	284	59	of	of	ADP
taxlaw-2796	284	60	the	the	DET
taxlaw-2796	284	61	normal	normal	ADJ
taxlaw-2796	284	62	rate	rate	NOUN
taxlaw-2796	284	63	of	of	ADP
taxlaw-2796	284	64	return	return	NOUN
taxlaw-2796	284	65	.	.	PUNCT
taxlaw-2796	285	1	the	the	DET
taxlaw-2796	285	2	business	business	NOUN
taxlaw-2796	285	3	sector	sector	NOUN
taxlaw-2796	285	4	in	in	ADP
taxlaw-2796	285	5	all	all	DET
taxlaw-2796	285	6	countries	country	NOUN
taxlaw-2796	285	7	consists	consist	VERB
taxlaw-2796	285	8	of	of	ADP
taxlaw-2796	285	9	very	very	ADV
taxlaw-2796	285	10	heterogeneous	heterogeneous	ADJ
taxlaw-2796	285	11	firms	firm	NOUN
taxlaw-2796	285	12	.	.	PUNCT
taxlaw-2796	286	1	consequently	consequently	ADV
taxlaw-2796	286	2	,	,	PUNCT
taxlaw-2796	286	3	no	no	DET
taxlaw-2796	286	4	one	one	NUM
taxlaw-2796	286	5	right	right	ADJ
taxlaw-2796	286	6	system	system	NOUN
taxlaw-2796	286	7	to	to	PART
taxlaw-2796	286	8	distinguish	distinguish	VERB
taxlaw-2796	286	9	labor	labor	NOUN
taxlaw-2796	286	10	and	and	CCONJ
taxlaw-2796	286	11	capital	capital	NOUN
taxlaw-2796	286	12	income	income	NOUN
taxlaw-2796	286	13	exists	exist	VERB
taxlaw-2796	286	14	,	,	PUNCT
taxlaw-2796	286	15	even	even	ADV
taxlaw-2796	286	16	in	in	ADP
taxlaw-2796	286	17	the	the	DET
taxlaw-2796	286	18	most	most	ADV
taxlaw-2796	286	19	technologically	technologically	ADV
taxlaw-2796	286	20	and	and	CCONJ
taxlaw-2796	286	21	administratively	administratively	ADV
taxlaw-2796	286	22	advanced	advanced	ADJ
taxlaw-2796	286	23	countries	country	NOUN
taxlaw-2796	286	24	.	.	PUNCT
taxlaw-2796	287	1	66	66	NUM
taxlaw-2796	287	2	.	.	PUNCT
taxlaw-2796	287	3	sørensen	sørensen	NOUN
taxlaw-2796	287	4	,	,	PUNCT
taxlaw-2796	287	5	from	from	ADP
taxlaw-2796	287	6	the	the	DET
taxlaw-2796	287	7	global	global	ADJ
taxlaw-2796	287	8	income	income	NOUN
taxlaw-2796	287	9	tax	tax	NOUN
taxlaw-2796	287	10	,	,	PUNCT
taxlaw-2796	287	11	supra	supra	PROPN
taxlaw-2796	287	12	note	note	PROPN
taxlaw-2796	287	13	18	18	NUM
taxlaw-2796	287	14	,	,	PUNCT
taxlaw-2796	287	15	at	at	ADP
taxlaw-2796	287	16	75–76	75–76	NUM
taxlaw-2796	287	17	;	;	PUNCT
taxlaw-2796	287	18	kleinbard	kleinbard	ADJ
taxlaw-2796	287	19	,	,	PUNCT
taxlaw-2796	287	20	supra	supra	PROPN
taxlaw-2796	287	21	note	note	NOUN
taxlaw-2796	287	22	17	17	NUM
taxlaw-2796	287	23	,	,	PUNCT
taxlaw-2796	287	24	at	at	ADP
taxlaw-2796	287	25	66–67	66–67	NUM
taxlaw-2796	287	26	.	.	PUNCT
taxlaw-2796	288	1	2010	2010	NUM
taxlaw-2796	288	2	]	]	X
taxlaw-2796	288	3	dual	dual	ADV
taxlaw-2796	288	4	i$come	i$come	PRON
taxlaw-2796	288	5	taxatio$	taxatio$	SYM
taxlaw-2796	288	6	189	189	NUM
taxlaw-2796	288	7	d.	d.	NOUN
taxlaw-2796	288	8	reforms	reform	NOUN
taxlaw-2796	288	9	and	and	CCONJ
taxlaw-2796	288	10	proposals	proposal	NOUN
taxlaw-2796	288	11	outside	outside	ADP
taxlaw-2796	288	12	the	the	DET
taxlaw-2796	288	13	$	$	SYM
taxlaw-2796	288	14	ordic	ordic	ADJ
taxlaw-2796	288	15	countries	country	NOUN
taxlaw-2796	288	16	over	over	ADP
taxlaw-2796	288	17	the	the	DET
taxlaw-2796	288	18	years	year	NOUN
taxlaw-2796	288	19	,	,	PUNCT
taxlaw-2796	288	20	several	several	ADJ
taxlaw-2796	288	21	countries	country	NOUN
taxlaw-2796	288	22	outside	outside	ADP
taxlaw-2796	288	23	the	the	DET
taxlaw-2796	288	24	nordic	nordic	ADJ
taxlaw-2796	288	25	region	region	NOUN
taxlaw-2796	288	26	have	have	AUX
taxlaw-2796	288	27	considered	consider	VERB
taxlaw-2796	288	28	or	or	CCONJ
taxlaw-2796	288	29	adopted	adopt	VERB
taxlaw-2796	288	30	different	different	ADJ
taxlaw-2796	288	31	types	type	NOUN
taxlaw-2796	288	32	of	of	ADP
taxlaw-2796	288	33	dual	dual	ADJ
taxlaw-2796	288	34	income	income	NOUN
taxlaw-2796	288	35	tax	tax	NOUN
taxlaw-2796	288	36	systems.67	systems.67	NOUN
taxlaw-2796	288	37	even	even	ADV
taxlaw-2796	288	38	under	under	ADP
taxlaw-2796	288	39	a	a	DET
taxlaw-2796	288	40	comprehensive	comprehensive	ADJ
taxlaw-2796	288	41	income	income	NOUN
taxlaw-2796	288	42	tax	tax	NOUN
taxlaw-2796	288	43	,	,	PUNCT
taxlaw-2796	288	44	tax	tax	NOUN
taxlaw-2796	288	45	regimes	regime	NOUN
taxlaw-2796	288	46	frequently	frequently	ADV
taxlaw-2796	288	47	establish	establish	VERB
taxlaw-2796	288	48	different	different	ADJ
taxlaw-2796	288	49	effective	effective	ADJ
taxlaw-2796	288	50	taxes	taxis	NOUN
taxlaw-2796	288	51	on	on	ADP
taxlaw-2796	288	52	different	different	ADJ
taxlaw-2796	288	53	types	type	NOUN
taxlaw-2796	288	54	of	of	ADP
taxlaw-2796	288	55	income.68	income.68	PROPN
taxlaw-2796	288	56	important	important	ADJ
taxlaw-2796	288	57	elements	element	NOUN
taxlaw-2796	288	58	of	of	ADP
taxlaw-2796	288	59	dual	dual	ADJ
taxlaw-2796	288	60	income	income	NOUN
taxlaw-2796	288	61	tax	tax	NOUN
taxlaw-2796	288	62	regimes	regime	NOUN
taxlaw-2796	288	63	already	already	ADV
taxlaw-2796	288	64	exist	exist	VERB
taxlaw-2796	288	65	in	in	ADP
taxlaw-2796	288	66	many	many	ADJ
taxlaw-2796	288	67	countries	country	NOUN
taxlaw-2796	288	68	.	.	PUNCT
taxlaw-2796	289	1	for	for	ADP
taxlaw-2796	289	2	example	example	NOUN
taxlaw-2796	289	3	,	,	PUNCT
taxlaw-2796	289	4	many	many	ADJ
taxlaw-2796	289	5	countries	country	NOUN
taxlaw-2796	289	6	have	have	AUX
taxlaw-2796	289	7	adopted	adopt	VERB
taxlaw-2796	289	8	final	final	ADJ
taxlaw-2796	289	9	withholding	withholding	NOUN
taxlaw-2796	289	10	taxes	taxis	NOUN
taxlaw-2796	289	11	on	on	ADP
taxlaw-2796	289	12	interest	interest	NOUN
taxlaw-2796	289	13	and	and	CCONJ
taxlaw-2796	289	14	dividends	dividend	NOUN
taxlaw-2796	289	15	at	at	ADP
taxlaw-2796	289	16	rates	rate	NOUN
taxlaw-2796	289	17	below	below	ADP
taxlaw-2796	289	18	the	the	DET
taxlaw-2796	289	19	top	top	ADJ
taxlaw-2796	289	20	marginal	marginal	ADJ
taxlaw-2796	289	21	rates	rate	NOUN
taxlaw-2796	289	22	under	under	ADP
taxlaw-2796	289	23	the	the	DET
taxlaw-2796	289	24	personal	personal	ADJ
taxlaw-2796	289	25	income	income	NOUN
taxlaw-2796	289	26	tax	tax	NOUN
taxlaw-2796	289	27	system.69	system.69	NOUN
taxlaw-2796	289	28	elements	element	NOUN
taxlaw-2796	289	29	of	of	ADP
taxlaw-2796	289	30	dual	dual	ADJ
taxlaw-2796	289	31	income	income	NOUN
taxlaw-2796	289	32	tax	tax	NOUN
taxlaw-2796	289	33	regimes	regime	NOUN
taxlaw-2796	289	34	are	be	AUX
taxlaw-2796	289	35	also	also	ADV
taxlaw-2796	289	36	present	present	ADJ
taxlaw-2796	289	37	in	in	ADP
taxlaw-2796	289	38	regimes	regime	NOUN
taxlaw-2796	289	39	that	that	PRON
taxlaw-2796	289	40	provide	provide	VERB
taxlaw-2796	289	41	rate	rate	NOUN
taxlaw-2796	289	42	preferences	preference	NOUN
taxlaw-2796	289	43	or	or	CCONJ
taxlaw-2796	289	44	exclusions	exclusion	NOUN
taxlaw-2796	289	45	for	for	ADP
taxlaw-2796	289	46	capital	capital	NOUN
taxlaw-2796	289	47	gains	gain	NOUN
taxlaw-2796	289	48	.	.	PUNCT
taxlaw-2796	290	1	different	different	ADJ
taxlaw-2796	290	2	tax	tax	NOUN
taxlaw-2796	290	3	regimes	regime	NOUN
taxlaw-2796	290	4	for	for	ADP
taxlaw-2796	290	5	income	income	NOUN
taxlaw-2796	290	6	from	from	ADP
taxlaw-2796	290	7	capital	capital	NOUN
taxlaw-2796	290	8	and	and	CCONJ
taxlaw-2796	290	9	income	income	NOUN
taxlaw-2796	290	10	from	from	ADP
taxlaw-2796	290	11	labor	labor	NOUN
taxlaw-2796	290	12	have	have	AUX
taxlaw-2796	290	13	been	be	AUX
taxlaw-2796	290	14	discussed	discuss	VERB
taxlaw-2796	290	15	extensively	extensively	ADV
taxlaw-2796	290	16	in	in	ADP
taxlaw-2796	290	17	many	many	ADJ
taxlaw-2796	290	18	countries	country	NOUN
taxlaw-2796	290	19	,	,	PUNCT
taxlaw-2796	290	20	including	include	VERB
taxlaw-2796	290	21	the	the	DET
taxlaw-2796	290	22	united	united	PROPN
taxlaw-2796	290	23	states	states	PROPN
taxlaw-2796	290	24	.	.	PUNCT
taxlaw-2796	291	1	in	in	ADP
taxlaw-2796	291	2	the	the	DET
taxlaw-2796	291	3	u.s	u.s	PROPN
taxlaw-2796	291	4	.	.	PROPN
taxlaw-2796	291	5	,	,	PUNCT
taxlaw-2796	291	6	a	a	DET
taxlaw-2796	291	7	version	version	NOUN
taxlaw-2796	291	8	of	of	ADP
taxlaw-2796	291	9	a	a	DET
taxlaw-2796	291	10	dual	dual	ADJ
taxlaw-2796	291	11	income	income	NOUN
taxlaw-2796	291	12	tax	tax	NOUN
taxlaw-2796	291	13	was	be	AUX
taxlaw-2796	291	14	proposed	propose	VERB
taxlaw-2796	291	15	by	by	ADP
taxlaw-2796	291	16	the	the	DET
taxlaw-2796	291	17	u.s	u.s	PROPN
taxlaw-2796	291	18	.	.	PROPN
taxlaw-2796	291	19	department	department	PROPN
taxlaw-2796	291	20	of	of	ADP
taxlaw-2796	291	21	treasury	treasury	PROPN
taxlaw-2796	291	22	in	in	ADP
taxlaw-2796	291	23	1992	1992	NUM
taxlaw-2796	291	24	,	,	PUNCT
taxlaw-2796	291	25	the	the	DET
taxlaw-2796	291	26	comprehensive	comprehensive	ADJ
taxlaw-2796	291	27	business	business	NOUN
taxlaw-2796	291	28	income	income	NOUN
taxlaw-2796	291	29	tax	tax	NOUN
taxlaw-2796	291	30	(	(	PUNCT
taxlaw-2796	291	31	cbit).70	cbit).70	ADP
taxlaw-2796	291	32	the	the	DET
taxlaw-2796	291	33	“	"	PUNCT
taxlaw-2796	291	34	classical	classical	ADJ
taxlaw-2796	291	35	”	"	PUNCT
taxlaw-2796	291	36	corporate	corporate	ADJ
taxlaw-2796	291	37	income	income	NOUN
taxlaw-2796	291	38	tax	tax	NOUN
taxlaw-2796	291	39	system	system	NOUN
taxlaw-2796	291	40	distorts	distort	VERB
taxlaw-2796	291	41	choices	choice	NOUN
taxlaw-2796	291	42	between	between	ADP
taxlaw-2796	291	43	operating	operate	VERB
taxlaw-2796	291	44	in	in	ADP
taxlaw-2796	291	45	non	non	ADJ
taxlaw-2796	291	46	-	-	ADJ
taxlaw-2796	291	47	corporate	corporate	ADJ
taxlaw-2796	291	48	and	and	CCONJ
taxlaw-2796	291	49	corporate	corporate	ADJ
taxlaw-2796	291	50	form	form	NOUN
taxlaw-2796	291	51	,	,	PUNCT
taxlaw-2796	291	52	choosing	choose	VERB
taxlaw-2796	291	53	between	between	ADP
taxlaw-2796	291	54	debt	debt	NOUN
taxlaw-2796	291	55	finance	finance	NOUN
taxlaw-2796	291	56	and	and	CCONJ
taxlaw-2796	291	57	equity	equity	NOUN
taxlaw-2796	291	58	finance	finance	NOUN
taxlaw-2796	291	59	,	,	PUNCT
taxlaw-2796	291	60	and	and	CCONJ
taxlaw-2796	291	61	retaining	retain	VERB
taxlaw-2796	291	62	rather	rather	ADV
taxlaw-2796	291	63	than	than	ADP
taxlaw-2796	291	64	distributing	distribute	VERB
taxlaw-2796	291	65	corporate	corporate	ADJ
taxlaw-2796	291	66	profits.71	profits.71	NOUN
taxlaw-2796	291	67	the	the	DET
taxlaw-2796	291	68	u.s	u.s	PROPN
taxlaw-2796	291	69	.	.	PROPN
taxlaw-2796	291	70	treasury	treasury	PROPN
taxlaw-2796	291	71	was	be	AUX
taxlaw-2796	291	72	concerned	concerned	ADJ
taxlaw-2796	291	73	about	about	ADP
taxlaw-2796	291	74	the	the	DET
taxlaw-2796	291	75	range	range	NOUN
taxlaw-2796	291	76	of	of	ADP
taxlaw-2796	291	77	tax	tax	NOUN
taxlaw-2796	291	78	treatment	treatment	NOUN
taxlaw-2796	291	79	applicable	applicable	ADJ
taxlaw-2796	291	80	to	to	PART
taxlaw-2796	291	81	income	income	VERB
taxlaw-2796	291	82	from	from	ADP
taxlaw-2796	291	83	entities	entity	NOUN
taxlaw-2796	291	84	operating	operate	VERB
taxlaw-2796	291	85	in	in	ADP
taxlaw-2796	291	86	corporate	corporate	ADJ
taxlaw-2796	291	87	form.72	form.72	NOUN
taxlaw-2796	291	88	in	in	ADP
taxlaw-2796	291	89	some	some	DET
taxlaw-2796	291	90	cases	case	NOUN
taxlaw-2796	291	91	,	,	PUNCT
taxlaw-2796	291	92	corporate	corporate	ADJ
taxlaw-2796	291	93	income	income	NOUN
taxlaw-2796	291	94	was	be	AUX
taxlaw-2796	291	95	subject	subject	ADJ
taxlaw-2796	291	96	to	to	ADP
taxlaw-2796	291	97	double	double	ADJ
taxlaw-2796	291	98	taxation	taxation	NOUN
taxlaw-2796	291	99	under	under	ADP
taxlaw-2796	291	100	the	the	DET
taxlaw-2796	291	101	personal	personal	ADJ
taxlaw-2796	291	102	and	and	CCONJ
taxlaw-2796	291	103	corporate	corporate	ADJ
taxlaw-2796	291	104	tax	tax	NOUN
taxlaw-2796	291	105	systems.73	systems.73	NOUN
taxlaw-2796	291	106	in	in	ADP
taxlaw-2796	291	107	other	other	ADJ
taxlaw-2796	291	108	cases	case	NOUN
taxlaw-2796	291	109	,	,	PUNCT
taxlaw-2796	291	110	however	however	ADV
taxlaw-2796	291	111	,	,	PUNCT
taxlaw-2796	291	112	income	income	NOUN
taxlaw-2796	291	113	attributed	attribute	VERB
taxlaw-2796	291	114	to	to	ADP
taxlaw-2796	291	115	corporate	corporate	ADJ
taxlaw-2796	291	116	entities	entity	NOUN
taxlaw-2796	291	117	was	be	AUX
taxlaw-2796	291	118	subject	subject	ADJ
taxlaw-2796	291	119	to	to	ADP
taxlaw-2796	291	120	zero	zero	NUM
taxlaw-2796	291	121	tax	tax	NOUN
taxlaw-2796	291	122	(	(	PUNCT
taxlaw-2796	291	123	for	for	ADP
taxlaw-2796	291	124	67	67	NUM
taxlaw-2796	291	125	.	.	PUNCT
taxlaw-2796	292	1	see	see	VERB
taxlaw-2796	292	2	,	,	PUNCT
taxlaw-2796	292	3	e.g.	e.g.	ADV
taxlaw-2796	292	4	,	,	PUNCT
taxlaw-2796	292	5	oecd	oecd	PROPN
taxlaw-2796	292	6	,	,	PUNCT
taxlaw-2796	292	7	oecd	oecd	PROPN
taxlaw-2796	292	8	tax	tax	NOUN
taxlaw-2796	292	9	policy	policy	NOUN
taxlaw-2796	292	10	studies	study	NOUN
taxlaw-2796	292	11	no	no	INTJ
taxlaw-2796	292	12	.	.	NOUN
taxlaw-2796	292	13	13	13	NUM
taxlaw-2796	292	14	,	,	PUNCT
taxlaw-2796	292	15	fundamental	fundamental	ADJ
taxlaw-2796	292	16	reform	reform	NOUN
taxlaw-2796	292	17	of	of	ADP
taxlaw-2796	292	18	personal	personal	ADJ
taxlaw-2796	292	19	income	income	NOUN
taxlaw-2796	292	20	tax	tax	NOUN
taxlaw-2796	292	21	,	,	PUNCT
taxlaw-2796	292	22	(	(	PUNCT
taxlaw-2796	292	23	2006	2006	NUM
taxlaw-2796	292	24	)	)	PUNCT
taxlaw-2796	292	25	(	(	PUNCT
taxlaw-2796	292	26	providing	provide	VERB
taxlaw-2796	292	27	a	a	DET
taxlaw-2796	292	28	brief	brief	ADJ
taxlaw-2796	292	29	review	review	NOUN
taxlaw-2796	292	30	of	of	ADP
taxlaw-2796	292	31	dual	dual	ADJ
taxlaw-2796	292	32	and	and	CCONJ
taxlaw-2796	292	33	“	"	PUNCT
taxlaw-2796	292	34	semi	semi	ADJ
taxlaw-2796	292	35	-	-	ADJ
taxlaw-2796	292	36	dual	dual	ADJ
taxlaw-2796	292	37	”	"	PUNCT
taxlaw-2796	292	38	income	income	NOUN
taxlaw-2796	292	39	tax	tax	NOUN
taxlaw-2796	292	40	systems	system	NOUN
taxlaw-2796	292	41	in	in	ADP
taxlaw-2796	292	42	oecd	oecd	PROPN
taxlaw-2796	292	43	countries	country	NOUN
taxlaw-2796	292	44	)	)	PUNCT
taxlaw-2796	292	45	;	;	PUNCT
taxlaw-2796	292	46	barreix	barreix	VERB
taxlaw-2796	292	47	and	and	CCONJ
taxlaw-2796	292	48	roca	roca	PROPN
taxlaw-2796	292	49	,	,	PUNCT
taxlaw-2796	292	50	supra	supra	PROPN
taxlaw-2796	292	51	note	note	PROPN
taxlaw-2796	292	52	18	18	NUM
taxlaw-2796	292	53	(	(	PUNCT
taxlaw-2796	292	54	reviewing	review	VERB
taxlaw-2796	292	55	dual	dual	ADJ
taxlaw-2796	292	56	income	income	NOUN
taxlaw-2796	292	57	tax	tax	NOUN
taxlaw-2796	292	58	systems	system	NOUN
taxlaw-2796	292	59	in	in	ADP
taxlaw-2796	292	60	latin	latin	PROPN
taxlaw-2796	292	61	america	america	PROPN
taxlaw-2796	292	62	and	and	CCONJ
taxlaw-2796	292	63	spain	spain	PROPN
taxlaw-2796	292	64	)	)	PUNCT
taxlaw-2796	292	65	.	.	PUNCT
taxlaw-2796	293	1	68	68	NUM
taxlaw-2796	293	2	.	.	X
taxlaw-2796	294	1	zolt	zolt	PROPN
taxlaw-2796	294	2	,	,	PUNCT
taxlaw-2796	294	3	supra	supra	PROPN
taxlaw-2796	294	4	note	note	PROPN
taxlaw-2796	294	5	13	13	NUM
taxlaw-2796	294	6	.	.	PUNCT
taxlaw-2796	294	7	69	69	NUM
taxlaw-2796	294	8	.	.	PUNCT
taxlaw-2796	295	1	in	in	ADP
taxlaw-2796	295	2	europe	europe	PROPN
taxlaw-2796	295	3	,	,	PUNCT
taxlaw-2796	295	4	for	for	ADP
taxlaw-2796	295	5	instance	instance	NOUN
taxlaw-2796	295	6	,	,	PUNCT
taxlaw-2796	295	7	such	such	ADJ
taxlaw-2796	295	8	countries	country	NOUN
taxlaw-2796	295	9	include	include	VERB
taxlaw-2796	295	10	austria	austria	PROPN
taxlaw-2796	295	11	,	,	PUNCT
taxlaw-2796	295	12	belgium	belgium	PROPN
taxlaw-2796	295	13	,	,	PUNCT
taxlaw-2796	295	14	italy	italy	PROPN
taxlaw-2796	295	15	,	,	PUNCT
taxlaw-2796	295	16	portugal	portugal	PROPN
taxlaw-2796	295	17	,	,	PUNCT
taxlaw-2796	295	18	the	the	DET
taxlaw-2796	295	19	czech	czech	PROPN
taxlaw-2796	295	20	republic	republic	NOUN
taxlaw-2796	295	21	,	,	PUNCT
taxlaw-2796	295	22	lithuania	lithuania	PROPN
taxlaw-2796	295	23	,	,	PUNCT
taxlaw-2796	295	24	and	and	CCONJ
taxlaw-2796	295	25	poland	poland	PROPN
taxlaw-2796	295	26	.	.	PUNCT
taxlaw-2796	296	1	genser	genser	PROPN
taxlaw-2796	296	2	&	&	CCONJ
taxlaw-2796	296	3	reutter	reutter	PROPN
taxlaw-2796	296	4	,	,	PUNCT
taxlaw-2796	296	5	supra	supra	PROPN
taxlaw-2796	296	6	note	note	PROPN
taxlaw-2796	296	7	18	18	NUM
taxlaw-2796	296	8	,	,	PUNCT
taxlaw-2796	296	9	at	at	ADP
taxlaw-2796	296	10	448	448	NUM
taxlaw-2796	296	11	.	.	PUNCT
taxlaw-2796	297	1	70	70	NUM
taxlaw-2796	297	2	.	.	PUNCT
taxlaw-2796	297	3	united	united	PROPN
taxlaw-2796	297	4	states	states	PROPN
taxlaw-2796	297	5	treasury	treasury	PROPN
taxlaw-2796	297	6	,	,	PUNCT
taxlaw-2796	297	7	supra	supra	PROPN
taxlaw-2796	297	8	note	note	NOUN
taxlaw-2796	297	9	16	16	NUM
taxlaw-2796	297	10	,	,	PUNCT
taxlaw-2796	297	11	at	at	ADP
taxlaw-2796	297	12	39–60	39–60	NUM
taxlaw-2796	297	13	.	.	PUNCT
taxlaw-2796	298	1	71	71	NUM
taxlaw-2796	298	2	.	.	PUNCT
taxlaw-2796	299	1	investment	investment	NOUN
taxlaw-2796	299	2	decisions	decision	NOUN
taxlaw-2796	299	3	with	with	ADP
taxlaw-2796	299	4	respect	respect	NOUN
taxlaw-2796	299	5	to	to	ADP
taxlaw-2796	299	6	industry	industry	NOUN
taxlaw-2796	299	7	,	,	PUNCT
taxlaw-2796	299	8	asset	asset	NOUN
taxlaw-2796	299	9	mix	mix	NOUN
taxlaw-2796	299	10	,	,	PUNCT
taxlaw-2796	299	11	location	location	NOUN
taxlaw-2796	299	12	,	,	PUNCT
taxlaw-2796	299	13	risk	risk	NOUN
taxlaw-2796	299	14	-	-	PUNCT
taxlaw-2796	299	15	taking	taking	NOUN
taxlaw-2796	299	16	,	,	PUNCT
taxlaw-2796	299	17	and	and	CCONJ
taxlaw-2796	299	18	timing	timing	NOUN
taxlaw-2796	299	19	may	may	AUX
taxlaw-2796	299	20	be	be	AUX
taxlaw-2796	299	21	influenced	influence	VERB
taxlaw-2796	299	22	by	by	ADP
taxlaw-2796	299	23	variations	variation	NOUN
taxlaw-2796	299	24	in	in	ADP
taxlaw-2796	299	25	effective	effective	ADJ
taxlaw-2796	299	26	tax	tax	NOUN
taxlaw-2796	299	27	rates	rate	NOUN
taxlaw-2796	299	28	.	.	PUNCT
taxlaw-2796	300	1	inter	inter	ADJ
taxlaw-2796	300	2	-	-	ADJ
taxlaw-2796	300	3	temporal	temporal	ADJ
taxlaw-2796	300	4	decisions	decision	NOUN
taxlaw-2796	300	5	,	,	PUNCT
taxlaw-2796	300	6	like	like	ADP
taxlaw-2796	300	7	inter	inter	ADJ
taxlaw-2796	300	8	-	-	ADJ
taxlaw-2796	300	9	sectoral	sectoral	ADJ
taxlaw-2796	300	10	decisions	decision	NOUN
taxlaw-2796	300	11	,	,	PUNCT
taxlaw-2796	300	12	are	be	AUX
taxlaw-2796	300	13	also	also	ADV
taxlaw-2796	300	14	affected	affect	VERB
taxlaw-2796	300	15	by	by	ADP
taxlaw-2796	300	16	taxes	taxis	NOUN
taxlaw-2796	300	17	on	on	ADP
taxlaw-2796	300	18	capital	capital	NOUN
taxlaw-2796	300	19	income	income	NOUN
taxlaw-2796	300	20	,	,	PUNCT
taxlaw-2796	300	21	with	with	ADP
taxlaw-2796	300	22	the	the	DET
taxlaw-2796	300	23	result	result	NOUN
taxlaw-2796	300	24	that	that	SCONJ
taxlaw-2796	300	25	private	private	ADJ
taxlaw-2796	300	26	savings	saving	NOUN
taxlaw-2796	300	27	are	be	AUX
taxlaw-2796	300	28	diminished	diminish	VERB
taxlaw-2796	300	29	.	.	PUNCT
taxlaw-2796	301	1	moreover	moreover	ADV
taxlaw-2796	301	2	,	,	PUNCT
taxlaw-2796	301	3	the	the	DET
taxlaw-2796	301	4	complexity	complexity	NOUN
taxlaw-2796	301	5	of	of	ADP
taxlaw-2796	301	6	corporate	corporate	ADJ
taxlaw-2796	301	7	taxes	taxis	NOUN
taxlaw-2796	301	8	may	may	AUX
taxlaw-2796	301	9	impose	impose	VERB
taxlaw-2796	301	10	significant	significant	ADJ
taxlaw-2796	301	11	costs	cost	NOUN
taxlaw-2796	301	12	and	and	CCONJ
taxlaw-2796	301	13	barriers	barrier	NOUN
taxlaw-2796	301	14	to	to	ADP
taxlaw-2796	301	15	the	the	DET
taxlaw-2796	301	16	expansion	expansion	NOUN
taxlaw-2796	301	17	of	of	ADP
taxlaw-2796	301	18	new	new	ADJ
taxlaw-2796	301	19	and	and	CCONJ
taxlaw-2796	301	20	small	small	ADJ
taxlaw-2796	301	21	firms	firm	NOUN
taxlaw-2796	301	22	,	,	PUNCT
taxlaw-2796	301	23	while	while	SCONJ
taxlaw-2796	301	24	uncertainty	uncertainty	NOUN
taxlaw-2796	301	25	as	as	ADP
taxlaw-2796	301	26	to	to	ADP
taxlaw-2796	301	27	the	the	DET
taxlaw-2796	301	28	precise	precise	ADJ
taxlaw-2796	301	29	tax	tax	NOUN
taxlaw-2796	301	30	implications	implication	NOUN
taxlaw-2796	301	31	of	of	ADP
taxlaw-2796	301	32	various	various	ADJ
taxlaw-2796	301	33	corporate	corporate	ADJ
taxlaw-2796	301	34	decisions	decision	NOUN
taxlaw-2796	301	35	may	may	AUX
taxlaw-2796	301	36	act	act	VERB
taxlaw-2796	301	37	as	as	ADP
taxlaw-2796	301	38	a	a	DET
taxlaw-2796	301	39	general	general	ADJ
taxlaw-2796	301	40	deterrent	deterrent	NOUN
taxlaw-2796	301	41	to	to	ADP
taxlaw-2796	301	42	investment	investment	NOUN
taxlaw-2796	301	43	.	.	PUNCT
taxlaw-2796	302	1	for	for	ADP
taxlaw-2796	302	2	a	a	DET
taxlaw-2796	302	3	recent	recent	ADJ
taxlaw-2796	302	4	comprehensive	comprehensive	ADJ
taxlaw-2796	302	5	review	review	NOUN
taxlaw-2796	302	6	of	of	ADP
taxlaw-2796	302	7	the	the	DET
taxlaw-2796	302	8	distortions	distortion	NOUN
taxlaw-2796	302	9	arising	arise	VERB
taxlaw-2796	302	10	from	from	ADP
taxlaw-2796	302	11	typical	typical	ADJ
taxlaw-2796	302	12	corporate	corporate	ADJ
taxlaw-2796	302	13	income	income	NOUN
taxlaw-2796	302	14	taxes	taxis	NOUN
taxlaw-2796	302	15	see	see	VERB
taxlaw-2796	302	16	alan	alan	PROPN
taxlaw-2796	302	17	j.	j.	PROPN
taxlaw-2796	302	18	auerbach	auerbach	PROPN
taxlaw-2796	302	19	,	,	PUNCT
taxlaw-2796	302	20	michael	michael	PROPN
taxlaw-2796	302	21	p.	p.	PROPN
taxlaw-2796	302	22	devereux	devereux	PROPN
taxlaw-2796	302	23	&	&	CCONJ
taxlaw-2796	302	24	helen	helen	PROPN
taxlaw-2796	302	25	simpson	simpson	PROPN
taxlaw-2796	302	26	,	,	PUNCT
taxlaw-2796	302	27	taxing	tax	VERB
taxlaw-2796	302	28	corporate	corporate	ADJ
taxlaw-2796	302	29	income	income	NOUN
taxlaw-2796	302	30	,	,	PUNCT
taxlaw-2796	302	31	paper	paper	NOUN
taxlaw-2796	302	32	prepared	prepare	VERB
taxlaw-2796	302	33	for	for	ADP
taxlaw-2796	302	34	the	the	DET
taxlaw-2796	302	35	mirrlees	mirrlees	PROPN
taxlaw-2796	302	36	report	report	NOUN
taxlaw-2796	302	37	(	(	PUNCT
taxlaw-2796	302	38	march	march	PROPN
taxlaw-2796	302	39	2008	2008	NUM
taxlaw-2796	302	40	)	)	PUNCT
taxlaw-2796	302	41	.	.	PUNCT
taxlaw-2796	303	1	72	72	NUM
taxlaw-2796	303	2	.	.	PUNCT
taxlaw-2796	304	1	united	united	PROPN
taxlaw-2796	304	2	states	states	PROPN
taxlaw-2796	304	3	treasury	treasury	PROPN
taxlaw-2796	304	4	,	,	PUNCT
taxlaw-2796	304	5	supra	supra	PROPN
taxlaw-2796	304	6	note	note	NOUN
taxlaw-2796	304	7	16	16	NUM
taxlaw-2796	304	8	,	,	PUNCT
taxlaw-2796	304	9	at	at	ADP
taxlaw-2796	304	10	3–14	3–14	PROPN
taxlaw-2796	304	11	.	.	PUNCT
taxlaw-2796	305	1	73	73	NUM
taxlaw-2796	305	2	.	.	PUNCT
taxlaw-2796	306	1	corporate	corporate	ADJ
taxlaw-2796	306	2	income	income	NOUN
taxlaw-2796	306	3	is	be	AUX
taxlaw-2796	306	4	taxed	tax	VERB
taxlaw-2796	306	5	first	first	ADV
taxlaw-2796	306	6	when	when	SCONJ
taxlaw-2796	306	7	earned	earn	VERB
taxlaw-2796	306	8	at	at	ADP
taxlaw-2796	306	9	the	the	DET
taxlaw-2796	306	10	corporate	corporate	ADJ
taxlaw-2796	306	11	level	level	NOUN
taxlaw-2796	306	12	and	and	CCONJ
taxlaw-2796	306	13	then	then	ADV
taxlaw-2796	306	14	again	again	ADV
taxlaw-2796	306	15	upon	upon	SCONJ
taxlaw-2796	306	16	distribution	distribution	NOUN
taxlaw-2796	306	17	to	to	ADP
taxlaw-2796	306	18	shareholders	shareholder	NOUN
taxlaw-2796	306	19	under	under	ADP
taxlaw-2796	306	20	the	the	DET
taxlaw-2796	306	21	personal	personal	ADJ
taxlaw-2796	306	22	income	income	NOUN
taxlaw-2796	306	23	tax	tax	NOUN
taxlaw-2796	306	24	.	.	PUNCT
taxlaw-2796	307	1	corporate	corporate	ADJ
taxlaw-2796	307	2	income	income	NOUN
taxlaw-2796	307	3	may	may	AUX
taxlaw-2796	307	4	also	also	ADV
taxlaw-2796	307	5	be	be	AUX
taxlaw-2796	307	6	subject	subject	ADJ
taxlaw-2796	307	7	to	to	ADP
taxlaw-2796	307	8	double	double	ADJ
taxlaw-2796	307	9	taxation	taxation	NOUN
taxlaw-2796	307	10	when	when	SCONJ
taxlaw-2796	307	11	shareholders	shareholder	NOUN
taxlaw-2796	307	12	recognize	recognize	VERB
taxlaw-2796	307	13	capital	capital	NOUN
taxlaw-2796	307	14	gains	gain	NOUN
taxlaw-2796	307	15	attributable	attributable	ADJ
taxlaw-2796	307	16	to	to	ADP
taxlaw-2796	307	17	previously	previously	ADV
taxlaw-2796	307	18	taxed	tax	VERB
taxlaw-2796	307	19	,	,	PUNCT
taxlaw-2796	307	20	but	but	CCONJ
taxlaw-2796	307	21	not	not	PART
taxlaw-2796	307	22	distributed	distribute	VERB
taxlaw-2796	307	23	,	,	PUNCT
taxlaw-2796	307	24	corporate	corporate	ADJ
taxlaw-2796	307	25	income	income	NOUN
taxlaw-2796	307	26	.	.	PUNCT
taxlaw-2796	308	1	190	190	NUM
taxlaw-2796	308	2	columbia	columbia	PROPN
taxlaw-2796	308	3	jour$al	jour$al	PROPN
taxlaw-2796	308	4	of	of	ADP
taxlaw-2796	308	5	tax	tax	NOUN
taxlaw-2796	308	6	law	law	NOUN
taxlaw-2796	308	7	[	[	X
taxlaw-2796	308	8	vol	vol	NOUN
taxlaw-2796	308	9	.	.	PUNCT
taxlaw-2796	309	1	1:174	1:174	NUM
taxlaw-2796	309	2	example	example	NOUN
taxlaw-2796	309	3	,	,	PUNCT
taxlaw-2796	309	4	interest	interest	NOUN
taxlaw-2796	309	5	income	income	NOUN
taxlaw-2796	309	6	paid	pay	VERB
taxlaw-2796	309	7	to	to	ADP
taxlaw-2796	309	8	tax	tax	NOUN
taxlaw-2796	309	9	-	-	PUNCT
taxlaw-2796	309	10	exempt	exempt	ADJ
taxlaw-2796	309	11	entities	entity	NOUN
taxlaw-2796	309	12	or	or	CCONJ
taxlaw-2796	309	13	portfolio	portfolio	NOUN
taxlaw-2796	309	14	interest	interest	NOUN
taxlaw-2796	309	15	paid	pay	VERB
taxlaw-2796	309	16	to	to	ADP
taxlaw-2796	309	17	foreign	foreign	ADJ
taxlaw-2796	309	18	holders	holder	NOUN
taxlaw-2796	309	19	)	)	PUNCT
taxlaw-2796	309	20	or	or	CCONJ
taxlaw-2796	309	21	three	three	NUM
taxlaw-2796	309	22	or	or	CCONJ
taxlaw-2796	309	23	more	more	ADJ
taxlaw-2796	309	24	layers	layer	NOUN
taxlaw-2796	309	25	of	of	ADP
taxlaw-2796	309	26	tax	tax	NOUN
taxlaw-2796	309	27	(	(	PUNCT
taxlaw-2796	309	28	for	for	ADP
taxlaw-2796	309	29	example	example	NOUN
taxlaw-2796	309	30	,	,	PUNCT
taxlaw-2796	309	31	for	for	ADP
taxlaw-2796	309	32	multiple	multiple	ADJ
taxlaw-2796	309	33	levels	level	NOUN
taxlaw-2796	309	34	of	of	ADP
taxlaw-2796	309	35	corporate	corporate	ADJ
taxlaw-2796	309	36	holdings	holding	NOUN
taxlaw-2796	309	37	not	not	PART
taxlaw-2796	309	38	subject	subject	ADJ
taxlaw-2796	309	39	to	to	ADP
taxlaw-2796	309	40	consolidation).74	consolidation).74	VERB
taxlaw-2796	309	41	the	the	DET
taxlaw-2796	309	42	1992	1992	NUM
taxlaw-2796	309	43	treasury	treasury	NOUN
taxlaw-2796	309	44	report	report	NOUN
taxlaw-2796	309	45	set	set	VERB
taxlaw-2796	309	46	forth	forth	ADP
taxlaw-2796	309	47	various	various	ADJ
taxlaw-2796	309	48	proposals	proposal	NOUN
taxlaw-2796	309	49	to	to	PART
taxlaw-2796	309	50	reduce	reduce	VERB
taxlaw-2796	309	51	distortions	distortion	NOUN
taxlaw-2796	309	52	and	and	CCONJ
taxlaw-2796	309	53	rationalize	rationalize	VERB
taxlaw-2796	309	54	the	the	DET
taxlaw-2796	309	55	treatment	treatment	NOUN
taxlaw-2796	309	56	of	of	ADP
taxlaw-2796	309	57	business	business	NOUN
taxlaw-2796	309	58	income.75	income.75	PROPN
taxlaw-2796	309	59	the	the	DET
taxlaw-2796	309	60	policy	policy	NOUN
taxlaw-2796	309	61	aim	aim	NOUN
taxlaw-2796	309	62	was	be	AUX
taxlaw-2796	309	63	to	to	PART
taxlaw-2796	309	64	design	design	VERB
taxlaw-2796	309	65	a	a	DET
taxlaw-2796	309	66	tax	tax	NOUN
taxlaw-2796	309	67	regime	regime	NOUN
taxlaw-2796	309	68	that	that	PRON
taxlaw-2796	309	69	subjected	subject	VERB
taxlaw-2796	309	70	business	business	NOUN
taxlaw-2796	309	71	income	income	NOUN
taxlaw-2796	309	72	to	to	ADP
taxlaw-2796	309	73	a	a	DET
taxlaw-2796	309	74	single	single	ADJ
taxlaw-2796	309	75	layer	layer	NOUN
taxlaw-2796	309	76	of	of	ADP
taxlaw-2796	309	77	tax.76	tax.76	PROPN
taxlaw-2796	309	78	in	in	ADP
taxlaw-2796	309	79	the	the	DET
taxlaw-2796	309	80	u.s	u.s	PROPN
taxlaw-2796	309	81	.	.	PROPN
taxlaw-2796	309	82	,	,	PUNCT
taxlaw-2796	309	83	as	as	ADV
taxlaw-2796	309	84	well	well	ADV
taxlaw-2796	309	85	as	as	ADP
taxlaw-2796	309	86	many	many	ADJ
taxlaw-2796	309	87	other	other	ADJ
taxlaw-2796	309	88	countries	country	NOUN
taxlaw-2796	309	89	,	,	PUNCT
taxlaw-2796	309	90	taxpayers	taxpayer	NOUN
taxlaw-2796	309	91	can	can	AUX
taxlaw-2796	309	92	choose	choose	VERB
taxlaw-2796	309	93	among	among	ADP
taxlaw-2796	309	94	different	different	ADJ
taxlaw-2796	309	95	types	type	NOUN
taxlaw-2796	309	96	of	of	ADP
taxlaw-2796	309	97	legal	legal	ADJ
taxlaw-2796	309	98	forms	form	NOUN
taxlaw-2796	309	99	in	in	ADP
taxlaw-2796	309	100	which	which	PRON
taxlaw-2796	309	101	to	to	PART
taxlaw-2796	309	102	conduct	conduct	VERB
taxlaw-2796	309	103	business	business	NOUN
taxlaw-2796	309	104	operations.77	operations.77	NOUN
taxlaw-2796	309	105	while	while	SCONJ
taxlaw-2796	309	106	there	there	PRON
taxlaw-2796	309	107	may	may	AUX
taxlaw-2796	309	108	be	be	AUX
taxlaw-2796	309	109	valid	valid	ADJ
taxlaw-2796	309	110	business	business	NOUN
taxlaw-2796	309	111	and	and	CCONJ
taxlaw-2796	309	112	legal	legal	ADJ
taxlaw-2796	309	113	reasons	reason	NOUN
taxlaw-2796	309	114	to	to	PART
taxlaw-2796	309	115	allow	allow	VERB
taxlaw-2796	309	116	taxpayers	taxpayer	NOUN
taxlaw-2796	309	117	to	to	PART
taxlaw-2796	309	118	choose	choose	VERB
taxlaw-2796	309	119	among	among	ADP
taxlaw-2796	309	120	different	different	ADJ
taxlaw-2796	309	121	legal	legal	ADJ
taxlaw-2796	309	122	forms	form	NOUN
taxlaw-2796	309	123	,	,	PUNCT
taxlaw-2796	309	124	differential	differential	ADJ
taxlaw-2796	309	125	tax	tax	NOUN
taxlaw-2796	309	126	treatment	treatment	NOUN
taxlaw-2796	309	127	of	of	ADP
taxlaw-2796	309	128	those	those	DET
taxlaw-2796	309	129	different	different	ADJ
taxlaw-2796	309	130	legal	legal	ADJ
taxlaw-2796	309	131	forms	form	NOUN
taxlaw-2796	309	132	is	be	AUX
taxlaw-2796	309	133	much	much	ADV
taxlaw-2796	309	134	less	less	ADJ
taxlaw-2796	309	135	compelling.78	compelling.78	NOUN
taxlaw-2796	309	136	an	an	DET
taxlaw-2796	309	137	additional	additional	ADJ
taxlaw-2796	309	138	objective	objective	NOUN
taxlaw-2796	309	139	of	of	ADP
taxlaw-2796	309	140	the	the	DET
taxlaw-2796	309	141	cbit	cbit	NOUN
taxlaw-2796	309	142	proposal	proposal	NOUN
taxlaw-2796	309	143	was	be	AUX
taxlaw-2796	309	144	to	to	PART
taxlaw-2796	309	145	design	design	VERB
taxlaw-2796	309	146	a	a	DET
taxlaw-2796	309	147	tax	tax	NOUN
taxlaw-2796	309	148	regime	regime	NOUN
taxlaw-2796	309	149	that	that	PRON
taxlaw-2796	309	150	would	would	AUX
taxlaw-2796	309	151	be	be	AUX
taxlaw-2796	309	152	applicable	applicable	ADJ
taxlaw-2796	309	153	to	to	ADP
taxlaw-2796	309	154	business	business	NOUN
taxlaw-2796	309	155	income	income	NOUN
taxlaw-2796	309	156	,	,	PUNCT
taxlaw-2796	309	157	without	without	ADP
taxlaw-2796	309	158	regard	regard	NOUN
taxlaw-2796	309	159	to	to	ADP
taxlaw-2796	309	160	the	the	DET
taxlaw-2796	309	161	legal	legal	ADJ
taxlaw-2796	309	162	form	form	NOUN
taxlaw-2796	309	163	chosen	choose	VERB
taxlaw-2796	309	164	by	by	ADP
taxlaw-2796	309	165	an	an	DET
taxlaw-2796	309	166	individual	individual	ADJ
taxlaw-2796	309	167	or	or	CCONJ
taxlaw-2796	309	168	groups	group	NOUN
taxlaw-2796	309	169	of	of	ADP
taxlaw-2796	309	170	individuals	individual	NOUN
taxlaw-2796	309	171	to	to	PART
taxlaw-2796	309	172	conduct	conduct	VERB
taxlaw-2796	309	173	operations.79	operations.79	NOUN
taxlaw-2796	309	174	finally	finally	ADV
taxlaw-2796	309	175	,	,	PUNCT
taxlaw-2796	309	176	the	the	DET
taxlaw-2796	309	177	cbit	cbit	NOUN
taxlaw-2796	309	178	proposal	proposal	NOUN
taxlaw-2796	309	179	addressed	address	VERB
taxlaw-2796	309	180	the	the	DET
taxlaw-2796	309	181	concern	concern	NOUN
taxlaw-2796	309	182	of	of	ADP
taxlaw-2796	309	183	differential	differential	ADJ
taxlaw-2796	309	184	tax	tax	NOUN
taxlaw-2796	309	185	treatment	treatment	NOUN
taxlaw-2796	309	186	of	of	ADP
taxlaw-2796	309	187	debt	debt	NOUN
taxlaw-2796	309	188	and	and	CCONJ
taxlaw-2796	309	189	equity	equity	NOUN
taxlaw-2796	309	190	capital	capital	NOUN
taxlaw-2796	309	191	,	,	PUNCT
taxlaw-2796	309	192	both	both	CCONJ
taxlaw-2796	309	193	at	at	ADP
taxlaw-2796	309	194	the	the	DET
taxlaw-2796	309	195	corporate	corporate	ADJ
taxlaw-2796	309	196	level	level	NOUN
taxlaw-2796	309	197	,	,	PUNCT
taxlaw-2796	309	198	where	where	SCONJ
taxlaw-2796	309	199	interest	interest	NOUN
taxlaw-2796	309	200	paid	pay	VERB
taxlaw-2796	309	201	on	on	ADP
taxlaw-2796	309	202	debt	debt	NOUN
taxlaw-2796	309	203	was	be	AUX
taxlaw-2796	309	204	deductible	deductible	ADJ
taxlaw-2796	309	205	and	and	CCONJ
taxlaw-2796	309	206	dividends	dividend	NOUN
taxlaw-2796	309	207	paid	pay	VERB
taxlaw-2796	309	208	on	on	ADP
taxlaw-2796	309	209	common	common	ADJ
taxlaw-2796	309	210	shares	share	NOUN
taxlaw-2796	309	211	were	be	AUX
taxlaw-2796	309	212	not	not	PART
taxlaw-2796	309	213	deductible	deductible	ADJ
taxlaw-2796	309	214	,	,	PUNCT
taxlaw-2796	309	215	and	and	CCONJ
taxlaw-2796	309	216	at	at	ADP
taxlaw-2796	309	217	the	the	DET
taxlaw-2796	309	218	investor	investor	NOUN
taxlaw-2796	309	219	level	level	NOUN
taxlaw-2796	309	220	,	,	PUNCT
taxlaw-2796	309	221	where	where	SCONJ
taxlaw-2796	309	222	tax	tax	NOUN
taxlaw-2796	309	223	-	-	PUNCT
taxlaw-2796	309	224	exempt	exempt	ADJ
taxlaw-2796	309	225	and	and	CCONJ
taxlaw-2796	309	226	taxfavored	taxfavore	VERB
taxlaw-2796	309	227	investors	investor	NOUN
taxlaw-2796	309	228	paid	pay	VERB
taxlaw-2796	309	229	little	little	ADJ
taxlaw-2796	309	230	or	or	CCONJ
taxlaw-2796	309	231	no	no	PRON
taxlaw-2796	309	232	tax	tax	NOUN
taxlaw-2796	309	233	on	on	ADP
taxlaw-2796	309	234	interest	interest	NOUN
taxlaw-2796	309	235	and	and	CCONJ
taxlaw-2796	309	236	dividends	dividend	NOUN
taxlaw-2796	309	237	received.80	received.80	PROPN
taxlaw-2796	309	238	holders	holder	NOUN
taxlaw-2796	309	239	of	of	ADP
taxlaw-2796	309	240	debt	debt	NOUN
taxlaw-2796	309	241	and	and	CCONJ
taxlaw-2796	309	242	equity	equity	NOUN
taxlaw-2796	309	243	have	have	VERB
taxlaw-2796	309	244	similar	similar	ADJ
taxlaw-2796	309	245	claims	claim	NOUN
taxlaw-2796	309	246	to	to	ADP
taxlaw-2796	309	247	the	the	DET
taxlaw-2796	309	248	cash	cash	NOUN
taxlaw-2796	309	249	flow	flow	NOUN
taxlaw-2796	309	250	of	of	ADP
taxlaw-2796	309	251	the	the	DET
taxlaw-2796	309	252	business	business	NOUN
taxlaw-2796	309	253	activity	activity	NOUN
taxlaw-2796	309	254	,	,	PUNCT
taxlaw-2796	309	255	subject	subject	ADJ
taxlaw-2796	309	256	to	to	ADP
taxlaw-2796	309	257	different	different	ADJ
taxlaw-2796	309	258	competing	compete	VERB
taxlaw-2796	309	259	rights	right	NOUN
taxlaw-2796	309	260	as	as	ADP
taxlaw-2796	309	261	to	to	AUX
taxlaw-2796	309	262	risk	risk	VERB
taxlaw-2796	309	263	,	,	PUNCT
taxlaw-2796	309	264	return	return	NOUN
taxlaw-2796	309	265	,	,	PUNCT
taxlaw-2796	309	266	duration	duration	NOUN
taxlaw-2796	309	267	and	and	CCONJ
taxlaw-2796	309	268	control.81	control.81	PROPN
taxlaw-2796	309	269	while	while	SCONJ
taxlaw-2796	309	270	good	good	ADJ
taxlaw-2796	309	271	reasons	reason	NOUN
taxlaw-2796	309	272	may	may	AUX
taxlaw-2796	309	273	exist	exist	VERB
taxlaw-2796	309	274	for	for	ADP
taxlaw-2796	309	275	treating	treat	VERB
taxlaw-2796	309	276	debt	debt	NOUN
taxlaw-2796	309	277	and	and	CCONJ
taxlaw-2796	309	278	equity	equity	NOUN
taxlaw-2796	309	279	capital	capital	NOUN
taxlaw-2796	309	280	differently	differently	ADV
taxlaw-2796	309	281	for	for	ADP
taxlaw-2796	309	282	economic	economic	ADJ
taxlaw-2796	309	283	and	and	CCONJ
taxlaw-2796	309	284	legal	legal	ADJ
taxlaw-2796	309	285	purposes	purpose	NOUN
taxlaw-2796	309	286	,	,	PUNCT
taxlaw-2796	309	287	differential	differential	ADJ
taxlaw-2796	309	288	tax	tax	NOUN
taxlaw-2796	309	289	treatment	treatment	NOUN
taxlaw-2796	309	290	is	be	AUX
taxlaw-2796	309	291	,	,	PUNCT
taxlaw-2796	309	292	again	again	ADV
taxlaw-2796	309	293	,	,	PUNCT
taxlaw-2796	309	294	much	much	ADV
taxlaw-2796	309	295	less	less	ADV
taxlaw-2796	309	296	compelling	compelling	ADJ
taxlaw-2796	309	297	.	.	PUNCT
taxlaw-2796	310	1	the	the	DET
taxlaw-2796	310	2	easiest	easy	ADJ
taxlaw-2796	310	3	ways	way	NOUN
taxlaw-2796	310	4	to	to	PART
taxlaw-2796	310	5	eliminate	eliminate	VERB
taxlaw-2796	310	6	the	the	DET
taxlaw-2796	310	7	distinction	distinction	NOUN
taxlaw-2796	310	8	between	between	ADP
taxlaw-2796	310	9	debt	debt	NOUN
taxlaw-2796	310	10	and	and	CCONJ
taxlaw-2796	310	11	equity	equity	NOUN
taxlaw-2796	310	12	in	in	ADP
taxlaw-2796	310	13	the	the	DET
taxlaw-2796	310	14	corporate	corporate	ADJ
taxlaw-2796	310	15	tax	tax	NOUN
taxlaw-2796	310	16	regime	regime	NOUN
taxlaw-2796	310	17	are	be	AUX
taxlaw-2796	310	18	either	either	ADV
taxlaw-2796	310	19	to	to	PART
taxlaw-2796	310	20	provide	provide	VERB
taxlaw-2796	310	21	deductions	deduction	NOUN
taxlaw-2796	310	22	for	for	ADP
taxlaw-2796	310	23	dividends	dividend	NOUN
taxlaw-2796	310	24	paid	pay	VERB
taxlaw-2796	310	25	or	or	CCONJ
taxlaw-2796	310	26	to	to	AUX
taxlaw-2796	310	27	disallow	disallow	VERB
taxlaw-2796	310	28	interest	interest	NOUN
taxlaw-2796	310	29	deductions	deduction	NOUN
taxlaw-2796	310	30	.	.	PUNCT
taxlaw-2796	311	1	the	the	DET
taxlaw-2796	311	2	cbit	cbit	NOUN
taxlaw-2796	311	3	proposal	proposal	NOUN
taxlaw-2796	311	4	eliminated	eliminate	VERB
taxlaw-2796	311	5	the	the	DET
taxlaw-2796	311	6	usual	usual	ADJ
taxlaw-2796	311	7	deduction	deduction	NOUN
taxlaw-2796	311	8	for	for	ADP
taxlaw-2796	311	9	interest	interest	NOUN
taxlaw-2796	311	10	payments	payment	NOUN
taxlaw-2796	311	11	in	in	ADP
taxlaw-2796	311	12	order	order	NOUN
taxlaw-2796	311	13	to	to	PART
taxlaw-2796	311	14	impose	impose	VERB
taxlaw-2796	311	15	tax	tax	NOUN
taxlaw-2796	311	16	74	74	NUM
taxlaw-2796	311	17	.	.	PUNCT
taxlaw-2796	312	1	united	united	PROPN
taxlaw-2796	312	2	states	states	PROPN
taxlaw-2796	312	3	treasury	treasury	PROPN
taxlaw-2796	312	4	,	,	PUNCT
taxlaw-2796	312	5	supra	supra	PROPN
taxlaw-2796	312	6	note	note	NOUN
taxlaw-2796	312	7	16	16	NUM
taxlaw-2796	312	8	,	,	PUNCT
taxlaw-2796	312	9	at	at	ADP
taxlaw-2796	312	10	12	12	NUM
taxlaw-2796	312	11	.	.	PUNCT
taxlaw-2796	312	12	75	75	NUM
taxlaw-2796	312	13	.	.	PUNCT
taxlaw-2796	313	1	i	i	PRON
taxlaw-2796	313	2	d.	d.	PROPN
taxlaw-2796	313	3	at	at	ADP
taxlaw-2796	313	4	15–60	15–60	NUM
taxlaw-2796	313	5	.	.	PUNCT
taxlaw-2796	314	1	76	76	NUM
taxlaw-2796	314	2	.	.	PUNCT
taxlaw-2796	315	1	i	i	PRON
taxlaw-2796	315	2	d.	d.	PROPN
taxlaw-2796	315	3	at	at	ADP
taxlaw-2796	315	4	12–14	12–14	NUM
taxlaw-2796	315	5	.	.	PUNCT
taxlaw-2796	316	1	77	77	NUM
taxlaw-2796	316	2	.	.	PUNCT
taxlaw-2796	317	1	see	see	VERB
taxlaw-2796	317	2	,	,	PUNCT
taxlaw-2796	317	3	e.g.	e.g.	ADV
taxlaw-2796	317	4	,	,	PUNCT
taxlaw-2796	317	5	ellen	ellen	PROPN
taxlaw-2796	317	6	p.	p.	PROPN
taxlaw-2796	317	7	aprill	aprill	PROPN
taxlaw-2796	317	8	&	&	CCONJ
taxlaw-2796	317	9	sanford	sanford	PROPN
taxlaw-2796	317	10	holo	holo	PROPN
taxlaw-2796	317	11	,	,	PUNCT
taxlaw-2796	317	12	choice	choice	NOUN
taxlaw-2796	317	13	of	of	ADP
taxlaw-2796	317	14	entity	entity	NOUN
taxlaw-2796	317	15	:	:	PUNCT
taxlaw-2796	317	16	considerations	consideration	NOUN
taxlaw-2796	317	17	and	and	CCONJ
taxlaw-2796	317	18	consequences	consequence	NOUN
taxlaw-2796	317	19	,	,	PUNCT
taxlaw-2796	317	20	in	in	ADP
taxlaw-2796	317	21	61	61	NUM
taxlaw-2796	317	22	major	major	ADJ
taxlaw-2796	317	23	tax	tax	NOUN
taxlaw-2796	317	24	planning	planning	NOUN
taxlaw-2796	317	25	ch	ch	NOUN
taxlaw-2796	317	26	.	.	PROPN
taxlaw-2796	317	27	5	5	NUM
taxlaw-2796	317	28	(	(	PUNCT
taxlaw-2796	317	29	usc	usc	PROPN
taxlaw-2796	317	30	inst	inst	PROPN
taxlaw-2796	317	31	.	.	PUNCT
taxlaw-2796	318	1	fed	fed	PROPN
taxlaw-2796	318	2	.	.	PUNCT
taxlaw-2796	319	1	tax’n	tax’n	NUM
taxlaw-2796	319	2	2009	2009	NUM
taxlaw-2796	319	3	)	)	PUNCT
taxlaw-2796	319	4	.	.	PUNCT
taxlaw-2796	320	1	78	78	NUM
taxlaw-2796	320	2	.	.	PUNCT
taxlaw-2796	321	1	william	william	PROPN
taxlaw-2796	321	2	a.	a.	PROPN
taxlaw-2796	321	3	klein	klein	PROPN
taxlaw-2796	321	4	&	&	CCONJ
taxlaw-2796	321	5	eric	eric	PROPN
taxlaw-2796	321	6	m.	m.	PROPN
taxlaw-2796	321	7	zolt	zolt	PROPN
taxlaw-2796	321	8	,	,	PUNCT
taxlaw-2796	321	9	business	business	NOUN
taxlaw-2796	321	10	form	form	NOUN
taxlaw-2796	321	11	,	,	PUNCT
taxlaw-2796	321	12	limited	limited	ADJ
taxlaw-2796	321	13	liability	liability	NOUN
taxlaw-2796	321	14	,	,	PUNCT
taxlaw-2796	321	15	and	and	CCONJ
taxlaw-2796	321	16	tax	tax	NOUN
taxlaw-2796	321	17	regimes	regime	NOUN
taxlaw-2796	321	18	:	:	PUNCT
taxlaw-2796	321	19	lurching	lurch	VERB
taxlaw-2796	321	20	toward	toward	ADP
taxlaw-2796	321	21	a	a	DET
taxlaw-2796	321	22	coherent	coherent	ADJ
taxlaw-2796	321	23	outcome	outcome	NOUN
taxlaw-2796	321	24	?	?	PUNCT
taxlaw-2796	321	25	,	,	PUNCT
taxlaw-2796	321	26	66	66	NUM
taxlaw-2796	321	27	u.	u.	PROPN
taxlaw-2796	321	28	colo	colo	PROPN
taxlaw-2796	321	29	.	.	PUNCT
taxlaw-2796	322	1	l.	l.	PROPN
taxlaw-2796	322	2	rev	rev	PROPN
taxlaw-2796	322	3	.	.	PROPN
taxlaw-2796	322	4	1001	1001	NUM
taxlaw-2796	322	5	,	,	PUNCT
taxlaw-2796	322	6	1010–17	1010–17	NUM
taxlaw-2796	322	7	(	(	PUNCT
taxlaw-2796	322	8	1995	1995	NUM
taxlaw-2796	322	9	)	)	PUNCT
taxlaw-2796	322	10	.	.	PUNCT
taxlaw-2796	323	1	79	79	NUM
taxlaw-2796	323	2	.	.	PUNCT
taxlaw-2796	324	1	many	many	ADJ
taxlaw-2796	324	2	countries	country	NOUN
taxlaw-2796	324	3	treat	treat	VERB
taxlaw-2796	324	4	small	small	ADJ
taxlaw-2796	324	5	businesses	business	NOUN
taxlaw-2796	324	6	differently	differently	ADV
taxlaw-2796	324	7	for	for	ADP
taxlaw-2796	324	8	various	various	ADJ
taxlaw-2796	324	9	reasons	reason	NOUN
taxlaw-2796	324	10	of	of	ADP
taxlaw-2796	324	11	varying	vary	VERB
taxlaw-2796	324	12	persuasiveness	persuasiveness	NOUN
taxlaw-2796	324	13	.	.	PUNCT
taxlaw-2796	325	1	for	for	ADP
taxlaw-2796	325	2	a	a	DET
taxlaw-2796	325	3	recent	recent	ADJ
taxlaw-2796	325	4	discussion	discussion	NOUN
taxlaw-2796	325	5	of	of	ADP
taxlaw-2796	325	6	taxing	tax	VERB
taxlaw-2796	325	7	small	small	ADJ
taxlaw-2796	325	8	businesses	business	NOUN
taxlaw-2796	325	9	in	in	ADP
taxlaw-2796	325	10	developing	develop	VERB
taxlaw-2796	325	11	countries	country	NOUN
taxlaw-2796	325	12	,	,	PUNCT
taxlaw-2796	325	13	see	see	VERB
taxlaw-2796	325	14	world	world	PROPN
taxlaw-2796	325	15	bank	bank	PROPN
taxlaw-2796	325	16	group	group	NOUN
taxlaw-2796	325	17	,	,	PUNCT
taxlaw-2796	325	18	designing	design	VERB
taxlaw-2796	325	19	a	a	DET
taxlaw-2796	325	20	tax	tax	NOUN
taxlaw-2796	325	21	system	system	NOUN
taxlaw-2796	325	22	for	for	ADP
taxlaw-2796	325	23	micro	micro	ADJ
taxlaw-2796	325	24	and	and	CCONJ
taxlaw-2796	325	25	small	small	ADJ
taxlaw-2796	325	26	businesses	business	NOUN
taxlaw-2796	325	27	:	:	PUNCT
taxlaw-2796	325	28	guide	guide	VERB
taxlaw-2796	325	29	for	for	ADP
taxlaw-2796	325	30	practitioners	practitioner	NOUN
taxlaw-2796	325	31	(	(	PUNCT
taxlaw-2796	325	32	2007	2007	NUM
taxlaw-2796	325	33	)	)	PUNCT
taxlaw-2796	325	34	.	.	PUNCT
taxlaw-2796	326	1	80	80	NUM
taxlaw-2796	326	2	.	.	PUNCT
taxlaw-2796	327	1	united	united	PROPN
taxlaw-2796	327	2	states	states	PROPN
taxlaw-2796	327	3	treasury	treasury	PROPN
taxlaw-2796	327	4	,	,	PUNCT
taxlaw-2796	327	5	supra	supra	PROPN
taxlaw-2796	327	6	note	note	NOUN
taxlaw-2796	327	7	16	16	NUM
taxlaw-2796	327	8	,	,	PUNCT
taxlaw-2796	327	9	at	at	ADP
taxlaw-2796	327	10	67–69	67–69	NUM
taxlaw-2796	327	11	.	.	PUNCT
taxlaw-2796	327	12	81	81	NUM
taxlaw-2796	327	13	.	.	PUNCT
taxlaw-2796	328	1	g.	g.	PROPN
taxlaw-2796	328	2	mitu	mitu	PROPN
taxlaw-2796	328	3	gulati	gulati	PROPN
taxlaw-2796	328	4	,	,	PUNCT
taxlaw-2796	328	5	william	william	PROPN
taxlaw-2796	328	6	a.	a.	PROPN
taxlaw-2796	328	7	klein	klein	PROPN
taxlaw-2796	328	8	&	&	CCONJ
taxlaw-2796	328	9	eric	eric	PROPN
taxlaw-2796	328	10	m.	m.	PROPN
taxlaw-2796	328	11	zolt	zolt	PROPN
taxlaw-2796	328	12	,	,	PUNCT
taxlaw-2796	328	13	connected	connected	ADJ
taxlaw-2796	328	14	contracts	contract	NOUN
taxlaw-2796	328	15	,	,	PUNCT
taxlaw-2796	328	16	47	47	NUM
taxlaw-2796	328	17	ucla	ucla	PROPN
taxlaw-2796	328	18	l.	l.	PROPN
taxlaw-2796	328	19	rev	rev	PROPN
taxlaw-2796	328	20	.	.	PROPN
taxlaw-2796	328	21	887	887	NUM
taxlaw-2796	328	22	,	,	PUNCT
taxlaw-2796	328	23	941–43	941–43	X
taxlaw-2796	328	24	(	(	PUNCT
taxlaw-2796	328	25	2000	2000	NUM
taxlaw-2796	328	26	)	)	PUNCT
taxlaw-2796	328	27	.	.	PUNCT
taxlaw-2796	329	1	2010	2010	NUM
taxlaw-2796	329	2	]	]	PUNCT
taxlaw-2796	329	3	dual	dual	ADV
taxlaw-2796	329	4	i$come	i$come	PRON
taxlaw-2796	329	5	taxatio$	taxatio$	NUM
taxlaw-2796	329	6	191	191	NUM
taxlaw-2796	329	7	liability	liability	NOUN
taxlaw-2796	329	8	on	on	ADP
taxlaw-2796	329	9	the	the	DET
taxlaw-2796	329	10	share	share	NOUN
taxlaw-2796	329	11	of	of	ADP
taxlaw-2796	329	12	business	business	NOUN
taxlaw-2796	329	13	income	income	NOUN
taxlaw-2796	329	14	attributable	attributable	ADJ
taxlaw-2796	329	15	to	to	ADP
taxlaw-2796	329	16	debt	debt	NOUN
taxlaw-2796	329	17	capital.82	capital.82	NOUN
taxlaw-2796	329	18	this	this	PRON
taxlaw-2796	329	19	was	be	AUX
taxlaw-2796	329	20	the	the	DET
taxlaw-2796	329	21	most	most	ADV
taxlaw-2796	329	22	controversial	controversial	ADJ
taxlaw-2796	329	23	aspect	aspect	NOUN
taxlaw-2796	329	24	of	of	ADP
taxlaw-2796	329	25	the	the	DET
taxlaw-2796	329	26	proposal	proposal	NOUN
taxlaw-2796	329	27	partly	partly	ADV
taxlaw-2796	329	28	because	because	SCONJ
taxlaw-2796	329	29	it	it	PRON
taxlaw-2796	329	30	resulted	result	VERB
taxlaw-2796	329	31	in	in	ADP
taxlaw-2796	329	32	clear	clear	ADJ
taxlaw-2796	329	33	winners	winner	NOUN
taxlaw-2796	329	34	and	and	CCONJ
taxlaw-2796	329	35	losers	loser	NOUN
taxlaw-2796	329	36	among	among	ADP
taxlaw-2796	329	37	corporate	corporate	ADJ
taxlaw-2796	329	38	taxpayers	taxpayer	NOUN
taxlaw-2796	329	39	and	and	CCONJ
taxlaw-2796	329	40	investors.83	investors.83	VERB
taxlaw-2796	329	41	alternatively	alternatively	ADV
taxlaw-2796	329	42	,	,	PUNCT
taxlaw-2796	329	43	the	the	DET
taxlaw-2796	329	44	cbit	cbit	NOUN
taxlaw-2796	329	45	proposal	proposal	NOUN
taxlaw-2796	329	46	could	could	AUX
taxlaw-2796	329	47	have	have	AUX
taxlaw-2796	329	48	included	include	VERB
taxlaw-2796	329	49	a	a	DET
taxlaw-2796	329	50	deduction	deduction	NOUN
taxlaw-2796	329	51	for	for	ADP
taxlaw-2796	329	52	interest	interest	NOUN
taxlaw-2796	329	53	at	at	ADP
taxlaw-2796	329	54	the	the	DET
taxlaw-2796	329	55	corporate	corporate	ADJ
taxlaw-2796	329	56	level	level	NOUN
taxlaw-2796	329	57	and	and	CCONJ
taxlaw-2796	329	58	a	a	DET
taxlaw-2796	329	59	tax	tax	NOUN
taxlaw-2796	329	60	on	on	ADP
taxlaw-2796	329	61	the	the	DET
taxlaw-2796	329	62	investor	investor	NOUN
taxlaw-2796	329	63	level	level	NOUN
taxlaw-2796	329	64	collected	collect	VERB
taxlaw-2796	329	65	through	through	ADP
taxlaw-2796	329	66	final	final	ADJ
taxlaw-2796	329	67	withholding	withholding	NOUN
taxlaw-2796	329	68	(	(	PUNCT
taxlaw-2796	329	69	at	at	ADP
taxlaw-2796	329	70	the	the	DET
taxlaw-2796	329	71	corporate	corporate	ADJ
taxlaw-2796	329	72	tax	tax	NOUN
taxlaw-2796	329	73	rate).84	rate).84	PROPN
taxlaw-2796	329	74	simply	simply	ADV
taxlaw-2796	329	75	put	put	VERB
taxlaw-2796	329	76	,	,	PUNCT
taxlaw-2796	329	77	cbit	cbit	NOUN
taxlaw-2796	329	78	was	be	AUX
taxlaw-2796	329	79	designed	design	VERB
taxlaw-2796	329	80	as	as	ADP
taxlaw-2796	329	81	a	a	DET
taxlaw-2796	329	82	flat	flat	ADJ
taxlaw-2796	329	83	tax	tax	NOUN
taxlaw-2796	329	84	on	on	ADP
taxlaw-2796	329	85	business	business	NOUN
taxlaw-2796	329	86	income	income	NOUN
taxlaw-2796	329	87	,	,	PUNCT
taxlaw-2796	329	88	collected	collect	VERB
taxlaw-2796	329	89	at	at	ADP
taxlaw-2796	329	90	the	the	DET
taxlaw-2796	329	91	source	source	NOUN
taxlaw-2796	329	92	(	(	PUNCT
taxlaw-2796	329	93	with	with	ADP
taxlaw-2796	329	94	no	no	DET
taxlaw-2796	329	95	further	further	ADJ
taxlaw-2796	329	96	taxation	taxation	NOUN
taxlaw-2796	329	97	at	at	ADP
taxlaw-2796	329	98	the	the	DET
taxlaw-2796	329	99	investor	investor	NOUN
taxlaw-2796	329	100	level).85	level).85	PROPN
taxlaw-2796	329	101	cbit	cbit	NOUN
taxlaw-2796	329	102	is	be	AUX
taxlaw-2796	329	103	thus	thus	ADV
taxlaw-2796	329	104	in	in	ADP
taxlaw-2796	329	105	effect	effect	NOUN
taxlaw-2796	329	106	a	a	DET
taxlaw-2796	329	107	form	form	NOUN
taxlaw-2796	329	108	of	of	ADP
taxlaw-2796	329	109	dual	dual	ADJ
taxlaw-2796	329	110	income	income	NOUN
taxlaw-2796	329	111	tax	tax	NOUN
taxlaw-2796	329	112	that	that	PRON
taxlaw-2796	329	113	imposes	impose	VERB
taxlaw-2796	329	114	a	a	DET
taxlaw-2796	329	115	flat	flat	ADJ
taxlaw-2796	329	116	tax	tax	NOUN
taxlaw-2796	329	117	on	on	ADP
taxlaw-2796	329	118	income	income	NOUN
taxlaw-2796	329	119	from	from	ADP
taxlaw-2796	329	120	businesses	business	NOUN
taxlaw-2796	329	121	(	(	PUNCT
taxlaw-2796	329	122	regardless	regardless	ADV
taxlaw-2796	329	123	of	of	ADP
taxlaw-2796	329	124	form	form	NOUN
taxlaw-2796	329	125	or	or	CCONJ
taxlaw-2796	329	126	label	label	NOUN
taxlaw-2796	329	127	)	)	PUNCT
taxlaw-2796	329	128	while	while	SCONJ
taxlaw-2796	329	129	maintaining	maintain	VERB
taxlaw-2796	329	130	a	a	DET
taxlaw-2796	329	131	progressive	progressive	ADJ
taxlaw-2796	329	132	tax	tax	NOUN
taxlaw-2796	329	133	on	on	ADP
taxlaw-2796	329	134	labor	labor	NOUN
taxlaw-2796	329	135	income	income	NOUN
taxlaw-2796	329	136	.	.	PUNCT
taxlaw-2796	330	1	iii	iii	X
taxlaw-2796	330	2	.	.	PUNCT
taxlaw-2796	331	1	dual	dual	ADJ
taxlaw-2796	331	2	income	income	NOUN
taxlaw-2796	331	3	tax	tax	NOUN
taxlaw-2796	331	4	in	in	ADP
taxlaw-2796	331	5	developing	develop	VERB
taxlaw-2796	331	6	countries	country	NOUN
taxlaw-2796	331	7	a.	a.	NOUN
taxlaw-2796	331	8	tax	tax	NOUN
taxlaw-2796	331	9	systems	system	NOUN
taxlaw-2796	331	10	in	in	ADP
taxlaw-2796	331	11	developing	develop	VERB
taxlaw-2796	331	12	countries	country	NOUN
taxlaw-2796	331	13	the	the	DET
taxlaw-2796	331	14	tax	tax	NOUN
taxlaw-2796	331	15	environment	environment	NOUN
taxlaw-2796	331	16	in	in	ADP
taxlaw-2796	331	17	most	most	ADJ
taxlaw-2796	331	18	developing	develop	VERB
taxlaw-2796	331	19	countries	country	NOUN
taxlaw-2796	331	20	differs	differ	VERB
taxlaw-2796	331	21	substantially	substantially	ADV
taxlaw-2796	331	22	from	from	ADP
taxlaw-2796	331	23	that	that	PRON
taxlaw-2796	331	24	in	in	ADP
taxlaw-2796	331	25	developed	develop	VERB
taxlaw-2796	331	26	countries	country	NOUN
taxlaw-2796	331	27	.	.	PUNCT
taxlaw-2796	332	1	taxing	tax	VERB
taxlaw-2796	332	2	patterns	pattern	NOUN
taxlaw-2796	332	3	differ	differ	VERB
taxlaw-2796	332	4	.	.	PUNCT
taxlaw-2796	333	1	tax	tax	NOUN
taxlaw-2796	333	2	burdens	burden	NOUN
taxlaw-2796	333	3	as	as	ADP
taxlaw-2796	333	4	a	a	DET
taxlaw-2796	333	5	percentage	percentage	NOUN
taxlaw-2796	333	6	of	of	ADP
taxlaw-2796	333	7	gdp	gdp	NOUN
taxlaw-2796	333	8	are	be	AUX
taxlaw-2796	333	9	roughly	roughly	ADV
taxlaw-2796	333	10	18	18	NUM
taxlaw-2796	333	11	%	%	NOUN
taxlaw-2796	333	12	for	for	ADP
taxlaw-2796	333	13	developing	develop	VERB
taxlaw-2796	333	14	countries	country	NOUN
taxlaw-2796	333	15	,	,	PUNCT
taxlaw-2796	333	16	about	about	ADV
taxlaw-2796	333	17	half	half	DET
taxlaw-2796	333	18	the	the	DET
taxlaw-2796	333	19	tax	tax	NOUN
taxlaw-2796	333	20	-	-	PUNCT
taxlaw-2796	333	21	to	to	ADP
taxlaw-2796	333	22	-	-	PUNCT
taxlaw-2796	333	23	gdp	gdp	NOUN
taxlaw-2796	333	24	ratio	ratio	NOUN
taxlaw-2796	333	25	of	of	ADP
taxlaw-2796	333	26	developed	develop	VERB
taxlaw-2796	333	27	countries.86	countries.86	ADJ
taxlaw-2796	333	28	developing	develop	VERB
taxlaw-2796	333	29	countries	country	NOUN
taxlaw-2796	333	30	rely	rely	VERB
taxlaw-2796	333	31	relatively	relatively	ADV
taxlaw-2796	333	32	more	more	ADV
taxlaw-2796	333	33	on	on	ADP
taxlaw-2796	333	34	taxes	taxis	NOUN
taxlaw-2796	333	35	on	on	ADP
taxlaw-2796	333	36	consumption	consumption	NOUN
taxlaw-2796	333	37	rather	rather	ADV
taxlaw-2796	333	38	than	than	ADP
taxlaw-2796	333	39	on	on	ADP
taxlaw-2796	333	40	income	income	NOUN
taxlaw-2796	333	41	as	as	ADP
taxlaw-2796	333	42	compared	compare	VERB
taxlaw-2796	333	43	to	to	ADP
taxlaw-2796	333	44	developed	develop	VERB
taxlaw-2796	333	45	countries	country	NOUN
taxlaw-2796	333	46	,	,	PUNCT
taxlaw-2796	333	47	with	with	ADP
taxlaw-2796	333	48	vats	vat	NOUN
taxlaw-2796	333	49	and	and	CCONJ
taxlaw-2796	333	50	excise	excise	NOUN
taxlaw-2796	333	51	taxes	taxis	NOUN
taxlaw-2796	333	52	providing	provide	VERB
taxlaw-2796	333	53	a	a	DET
taxlaw-2796	333	54	substantial	substantial	ADJ
taxlaw-2796	333	55	portion	portion	NOUN
taxlaw-2796	333	56	of	of	ADP
taxlaw-2796	333	57	tax	tax	NOUN
taxlaw-2796	333	58	revenues.87	revenues.87	NOUN
taxlaw-2796	333	59	whether	whether	SCONJ
taxlaw-2796	333	60	measured	measure	VERB
taxlaw-2796	333	61	as	as	ADP
taxlaw-2796	333	62	a	a	DET
taxlaw-2796	333	63	percentage	percentage	NOUN
taxlaw-2796	333	64	of	of	ADP
taxlaw-2796	333	65	gdp	gdp	NOUN
taxlaw-2796	333	66	or	or	CCONJ
taxlaw-2796	333	67	a	a	DET
taxlaw-2796	333	68	percentage	percentage	NOUN
taxlaw-2796	333	69	of	of	ADP
taxlaw-2796	333	70	overall	overall	ADJ
taxlaw-2796	333	71	tax	tax	NOUN
taxlaw-2796	333	72	revenue	revenue	NOUN
taxlaw-2796	333	73	,	,	PUNCT
taxlaw-2796	333	74	personal	personal	ADJ
taxlaw-2796	333	75	income	income	NOUN
taxlaw-2796	333	76	taxes	taxis	NOUN
taxlaw-2796	333	77	play	play	VERB
taxlaw-2796	333	78	a	a	DET
taxlaw-2796	333	79	much	much	ADV
taxlaw-2796	333	80	smaller	small	ADJ
taxlaw-2796	333	81	role	role	NOUN
taxlaw-2796	333	82	in	in	ADP
taxlaw-2796	333	83	developing	develop	VERB
taxlaw-2796	333	84	countries	country	NOUN
taxlaw-2796	333	85	than	than	ADP
taxlaw-2796	333	86	in	in	ADP
taxlaw-2796	333	87	developed	developed	ADJ
taxlaw-2796	333	88	82	82	NUM
taxlaw-2796	333	89	.	.	PUNCT
taxlaw-2796	334	1	the	the	DET
taxlaw-2796	334	2	u.s	u.s	PROPN
taxlaw-2796	334	3	.	.	PROPN
taxlaw-2796	334	4	treasury	treasury	PROPN
taxlaw-2796	334	5	department	department	PROPN
taxlaw-2796	334	6	has	have	AUX
taxlaw-2796	334	7	generally	generally	ADV
taxlaw-2796	334	8	required	require	VERB
taxlaw-2796	334	9	full	full	ADJ
taxlaw-2796	334	10	deductibility	deductibility	NOUN
taxlaw-2796	334	11	of	of	ADP
taxlaw-2796	334	12	interest	interest	NOUN
taxlaw-2796	334	13	as	as	ADP
taxlaw-2796	334	14	a	a	DET
taxlaw-2796	334	15	requirement	requirement	NOUN
taxlaw-2796	334	16	for	for	ADP
taxlaw-2796	334	17	a	a	DET
taxlaw-2796	334	18	foreign	foreign	ADJ
taxlaw-2796	334	19	country	country	NOUN
taxlaw-2796	334	20	’s	’s	PART
taxlaw-2796	334	21	income	income	NOUN
taxlaw-2796	334	22	tax	tax	NOUN
taxlaw-2796	334	23	system	system	NOUN
taxlaw-2796	334	24	to	to	PART
taxlaw-2796	334	25	qualify	qualify	VERB
taxlaw-2796	334	26	as	as	ADP
taxlaw-2796	334	27	a	a	DET
taxlaw-2796	334	28	tax	tax	NOUN
taxlaw-2796	334	29	on	on	ADP
taxlaw-2796	334	30	“	"	PUNCT
taxlaw-2796	334	31	net	net	ADJ
taxlaw-2796	334	32	income	income	NOUN
taxlaw-2796	334	33	”	"	PUNCT
taxlaw-2796	334	34	for	for	ADP
taxlaw-2796	334	35	tax	tax	NOUN
taxlaw-2796	334	36	credit	credit	NOUN
taxlaw-2796	334	37	purposes	purpose	NOUN
taxlaw-2796	334	38	.	.	PUNCT
taxlaw-2796	335	1	see	see	VERB
taxlaw-2796	335	2	charles	charles	PROPN
taxlaw-2796	335	3	e.	e.	PROPN
taxlaw-2796	335	4	mclure	mclure	PROPN
taxlaw-2796	335	5	,	,	PUNCT
taxlaw-2796	335	6	jr	jr	PROPN
taxlaw-2796	335	7	.	.	PROPN
taxlaw-2796	335	8	&	&	CCONJ
taxlaw-2796	335	9	george	george	PROPN
taxlaw-2796	335	10	m.	m.	PROPN
taxlaw-2796	335	11	zodrow	zodrow	PROPN
taxlaw-2796	335	12	,	,	PUNCT
taxlaw-2796	335	13	the	the	DET
taxlaw-2796	335	14	economic	economic	ADJ
taxlaw-2796	335	15	case	case	NOUN
taxlaw-2796	335	16	for	for	ADP
taxlaw-2796	335	17	foreign	foreign	ADJ
taxlaw-2796	335	18	tax	tax	NOUN
taxlaw-2796	335	19	credits	credit	NOUN
taxlaw-2796	335	20	for	for	ADP
taxlaw-2796	335	21	cash	cash	NOUN
taxlaw-2796	335	22	flow	flow	NOUN
taxlaw-2796	335	23	taxes	taxis	NOUN
taxlaw-2796	335	24	,	,	PUNCT
taxlaw-2796	335	25	51	51	NUM
taxlaw-2796	335	26	nat’l	nat’l	NOUN
taxlaw-2796	335	27	tax	tax	NOUN
taxlaw-2796	335	28	j.	j.	PROPN
taxlaw-2796	335	29	1	1	NUM
taxlaw-2796	335	30	(	(	PUNCT
taxlaw-2796	335	31	1998	1998	NUM
taxlaw-2796	335	32	)	)	PUNCT
taxlaw-2796	335	33	.	.	PUNCT
taxlaw-2796	336	1	83	83	NUM
taxlaw-2796	336	2	.	.	PUNCT
taxlaw-2796	337	1	the	the	DET
taxlaw-2796	337	2	move	move	NOUN
taxlaw-2796	337	3	to	to	ADP
taxlaw-2796	337	4	the	the	DET
taxlaw-2796	337	5	cbit	cbit	NOUN
taxlaw-2796	337	6	regime	regime	NOUN
taxlaw-2796	337	7	from	from	ADP
taxlaw-2796	337	8	the	the	DET
taxlaw-2796	337	9	current	current	ADJ
taxlaw-2796	337	10	regime	regime	NOUN
taxlaw-2796	337	11	would	would	AUX
taxlaw-2796	337	12	benefit	benefit	VERB
taxlaw-2796	337	13	those	those	DET
taxlaw-2796	337	14	entities	entity	NOUN
taxlaw-2796	337	15	that	that	PRON
taxlaw-2796	337	16	rely	rely	VERB
taxlaw-2796	337	17	relatively	relatively	ADV
taxlaw-2796	337	18	more	more	ADV
taxlaw-2796	337	19	on	on	ADP
taxlaw-2796	337	20	equity	equity	NOUN
taxlaw-2796	337	21	finance	finance	NOUN
taxlaw-2796	337	22	and	and	CCONJ
taxlaw-2796	337	23	penalize	penalize	VERB
taxlaw-2796	337	24	those	those	DET
taxlaw-2796	337	25	firms	firm	NOUN
taxlaw-2796	337	26	that	that	PRON
taxlaw-2796	337	27	rely	rely	VERB
taxlaw-2796	337	28	relatively	relatively	ADV
taxlaw-2796	337	29	more	more	ADV
taxlaw-2796	337	30	on	on	ADP
taxlaw-2796	337	31	debt	debt	NOUN
taxlaw-2796	337	32	finance	finance	NOUN
taxlaw-2796	337	33	.	.	PUNCT
taxlaw-2796	338	1	84	84	NUM
taxlaw-2796	338	2	.	.	PUNCT
taxlaw-2796	339	1	this	this	DET
taxlaw-2796	339	2	approach	approach	NOUN
taxlaw-2796	339	3	was	be	AUX
taxlaw-2796	339	4	problematic	problematic	ADJ
taxlaw-2796	339	5	in	in	ADP
taxlaw-2796	339	6	the	the	DET
taxlaw-2796	339	7	united	united	PROPN
taxlaw-2796	339	8	states	states	PROPN
taxlaw-2796	339	9	because	because	SCONJ
taxlaw-2796	339	10	of	of	ADP
taxlaw-2796	339	11	the	the	DET
taxlaw-2796	339	12	current	current	ADJ
taxlaw-2796	339	13	tax	tax	NOUN
taxlaw-2796	339	14	regime	regime	NOUN
taxlaw-2796	339	15	applicable	applicable	ADJ
taxlaw-2796	339	16	to	to	ADP
taxlaw-2796	339	17	the	the	DET
taxlaw-2796	339	18	large	large	ADJ
taxlaw-2796	339	19	holdings	holding	NOUN
taxlaw-2796	339	20	of	of	ADP
taxlaw-2796	339	21	tax	tax	NOUN
taxlaw-2796	339	22	-	-	PUNCT
taxlaw-2796	339	23	exempt	exempt	ADJ
taxlaw-2796	339	24	and	and	CCONJ
taxlaw-2796	339	25	non	non	ADJ
taxlaw-2796	339	26	-	-	ADJ
taxlaw-2796	339	27	resident	resident	ADJ
taxlaw-2796	339	28	investors	investor	NOUN
taxlaw-2796	339	29	in	in	ADP
taxlaw-2796	339	30	the	the	DET
taxlaw-2796	339	31	u.s	u.s	PROPN
taxlaw-2796	339	32	.	.	PROPN
taxlaw-2796	339	33	corporate	corporate	ADJ
taxlaw-2796	339	34	debt	debt	NOUN
taxlaw-2796	339	35	markets	market	NOUN
taxlaw-2796	339	36	.	.	PUNCT
taxlaw-2796	340	1	this	this	PRON
taxlaw-2796	340	2	would	would	AUX
taxlaw-2796	340	3	likely	likely	ADV
taxlaw-2796	340	4	be	be	AUX
taxlaw-2796	340	5	of	of	ADP
taxlaw-2796	340	6	less	less	ADJ
taxlaw-2796	340	7	concern	concern	NOUN
taxlaw-2796	340	8	in	in	ADP
taxlaw-2796	340	9	developing	develop	VERB
taxlaw-2796	340	10	countries	country	NOUN
taxlaw-2796	340	11	.	.	PUNCT
taxlaw-2796	341	1	for	for	ADP
taxlaw-2796	341	2	a	a	DET
taxlaw-2796	341	3	discussion	discussion	NOUN
taxlaw-2796	341	4	of	of	ADP
taxlaw-2796	341	5	cbit	cbit	NOUN
taxlaw-2796	341	6	with	with	ADP
taxlaw-2796	341	7	final	final	ADJ
taxlaw-2796	341	8	withholding	withholding	NOUN
taxlaw-2796	341	9	on	on	ADP
taxlaw-2796	341	10	interest	interest	NOUN
taxlaw-2796	341	11	,	,	PUNCT
taxlaw-2796	341	12	see	see	VERB
taxlaw-2796	341	13	cnossen	cnossen	PROPN
taxlaw-2796	341	14	,	,	PUNCT
taxlaw-2796	341	15	supra	supra	PROPN
taxlaw-2796	341	16	note	note	PROPN
taxlaw-2796	341	17	18	18	NUM
taxlaw-2796	341	18	,	,	PUNCT
taxlaw-2796	341	19	at	at	ADP
taxlaw-2796	341	20	211	211	NUM
taxlaw-2796	341	21	.	.	PUNCT
taxlaw-2796	341	22	85	85	NUM
taxlaw-2796	341	23	.	.	PUNCT
taxlaw-2796	342	1	as	as	SCONJ
taxlaw-2796	342	2	we	we	PRON
taxlaw-2796	342	3	discuss	discuss	VERB
taxlaw-2796	342	4	briefly	briefly	ADV
taxlaw-2796	342	5	later	later	ADV
taxlaw-2796	342	6	,	,	PUNCT
taxlaw-2796	342	7	it	it	PRON
taxlaw-2796	342	8	is	be	AUX
taxlaw-2796	342	9	difficult	difficult	ADJ
taxlaw-2796	342	10	to	to	PART
taxlaw-2796	342	11	determine	determine	VERB
taxlaw-2796	342	12	how	how	SCONJ
taxlaw-2796	342	13	best	good	ADJ
taxlaw-2796	342	14	to	to	PART
taxlaw-2796	342	15	treat	treat	VERB
taxlaw-2796	342	16	capital	capital	NOUN
taxlaw-2796	342	17	gains	gain	NOUN
taxlaw-2796	342	18	under	under	ADP
taxlaw-2796	342	19	any	any	DET
taxlaw-2796	342	20	income	income	NOUN
taxlaw-2796	342	21	tax	tax	NOUN
taxlaw-2796	342	22	regime	regime	NOUN
taxlaw-2796	342	23	,	,	PUNCT
taxlaw-2796	342	24	whether	whether	SCONJ
taxlaw-2796	342	25	in	in	ADP
taxlaw-2796	342	26	developed	developed	ADJ
taxlaw-2796	342	27	or	or	CCONJ
taxlaw-2796	342	28	developing	develop	VERB
taxlaw-2796	342	29	countries	country	NOUN
taxlaw-2796	342	30	.	.	PUNCT
taxlaw-2796	343	1	see	see	VERB
taxlaw-2796	343	2	infra	infra	NOUN
taxlaw-2796	343	3	notes	note	VERB
taxlaw-2796	343	4	148–149	148–149	NUM
taxlaw-2796	343	5	and	and	CCONJ
taxlaw-2796	343	6	accompanying	accompany	VERB
taxlaw-2796	343	7	text	text	NOUN
taxlaw-2796	343	8	.	.	PUNCT
taxlaw-2796	344	1	86	86	NUM
taxlaw-2796	344	2	.	.	PUNCT
taxlaw-2796	345	1	roy	roy	PROPN
taxlaw-2796	345	2	bahl	bahl	PROPN
taxlaw-2796	345	3	&	&	CCONJ
taxlaw-2796	345	4	richard	richard	PROPN
taxlaw-2796	345	5	m.	m.	PROPN
taxlaw-2796	345	6	bird	bird	PROPN
taxlaw-2796	345	7	,	,	PUNCT
taxlaw-2796	345	8	tax	tax	NOUN
taxlaw-2796	345	9	policy	policy	NOUN
taxlaw-2796	345	10	in	in	ADP
taxlaw-2796	345	11	developing	develop	VERB
taxlaw-2796	345	12	countries	country	NOUN
taxlaw-2796	345	13	:	:	PUNCT
taxlaw-2796	345	14	looking	look	VERB
taxlaw-2796	345	15	back	back	ADV
taxlaw-2796	345	16	—	—	PUNCT
taxlaw-2796	345	17	and	and	CCONJ
taxlaw-2796	345	18	forward	forward	ADV
taxlaw-2796	345	19	,	,	PUNCT
taxlaw-2796	345	20	61	61	NUM
taxlaw-2796	345	21	nat’l	nat’l	NOUN
taxlaw-2796	345	22	tax	tax	NOUN
taxlaw-2796	345	23	j.	j.	PROPN
taxlaw-2796	345	24	279	279	NUM
taxlaw-2796	345	25	(	(	PUNCT
taxlaw-2796	345	26	2008	2008	NUM
taxlaw-2796	345	27	)	)	PUNCT
taxlaw-2796	345	28	;	;	PUNCT
taxlaw-2796	345	29	tanzi	tanzi	PROPN
taxlaw-2796	345	30	&	&	CCONJ
taxlaw-2796	345	31	zee	zee	PROPN
taxlaw-2796	345	32	,	,	PUNCT
taxlaw-2796	345	33	supra	supra	PROPN
taxlaw-2796	345	34	note	note	PROPN
taxlaw-2796	345	35	5	5	NUM
taxlaw-2796	345	36	,	,	PUNCT
taxlaw-2796	345	37	at	at	ADP
taxlaw-2796	345	38	8	8	NUM
taxlaw-2796	345	39	.	.	PUNCT
taxlaw-2796	345	40	87	87	NUM
taxlaw-2796	345	41	.	.	PUNCT
taxlaw-2796	345	42	bird	bird	PROPN
taxlaw-2796	345	43	&	&	CCONJ
taxlaw-2796	345	44	zolt	zolt	PROPN
taxlaw-2796	345	45	,	,	PUNCT
taxlaw-2796	345	46	supra	supra	PROPN
taxlaw-2796	345	47	note	note	PROPN
taxlaw-2796	345	48	6	6	NUM
taxlaw-2796	345	49	,	,	PUNCT
taxlaw-2796	345	50	at	at	ADP
taxlaw-2796	345	51	1630	1630	NUM
taxlaw-2796	345	52	;	;	PUNCT
taxlaw-2796	345	53	tanzi	tanzi	PROPN
taxlaw-2796	345	54	&	&	CCONJ
taxlaw-2796	345	55	zee	zee	PROPN
taxlaw-2796	345	56	,	,	PUNCT
taxlaw-2796	345	57	supra	supra	PROPN
taxlaw-2796	345	58	note	note	PROPN
taxlaw-2796	345	59	5	5	NUM
taxlaw-2796	345	60	,	,	PUNCT
taxlaw-2796	345	61	at	at	ADP
taxlaw-2796	345	62	9–15	9–15	PROPN
taxlaw-2796	345	63	.	.	PUNCT
taxlaw-2796	345	64	192	192	NUM
taxlaw-2796	345	65	columbia	columbia	PROPN
taxlaw-2796	345	66	jour$al	jour$al	PROPN
taxlaw-2796	345	67	of	of	ADP
taxlaw-2796	345	68	tax	tax	NOUN
taxlaw-2796	345	69	law	law	NOUN
taxlaw-2796	345	70	[	[	X
taxlaw-2796	345	71	vol	vol	NOUN
taxlaw-2796	345	72	.	.	PUNCT
taxlaw-2796	345	73	1:174	1:174	NUM
taxlaw-2796	345	74	countries.88	countries.88	PROPN
taxlaw-2796	345	75	while	while	SCONJ
taxlaw-2796	345	76	the	the	DET
taxlaw-2796	345	77	revenue	revenue	NOUN
taxlaw-2796	345	78	from	from	ADP
taxlaw-2796	345	79	corporate	corporate	ADJ
taxlaw-2796	345	80	income	income	NOUN
taxlaw-2796	345	81	taxes	taxis	NOUN
taxlaw-2796	345	82	in	in	ADP
taxlaw-2796	345	83	developing	develop	VERB
taxlaw-2796	345	84	countries	country	NOUN
taxlaw-2796	345	85	varies	vary	VERB
taxlaw-2796	345	86	substantially	substantially	ADV
taxlaw-2796	345	87	by	by	ADP
taxlaw-2796	345	88	region	region	NOUN
taxlaw-2796	345	89	,	,	PUNCT
taxlaw-2796	345	90	corporate	corporate	ADJ
taxlaw-2796	345	91	income	income	NOUN
taxlaw-2796	345	92	taxes	taxis	NOUN
taxlaw-2796	345	93	provide	provide	VERB
taxlaw-2796	345	94	a	a	DET
taxlaw-2796	345	95	major	major	ADJ
taxlaw-2796	345	96	source	source	NOUN
taxlaw-2796	345	97	of	of	ADP
taxlaw-2796	345	98	revenue	revenue	NOUN
taxlaw-2796	345	99	in	in	ADP
taxlaw-2796	345	100	many	many	ADJ
taxlaw-2796	345	101	countries	country	NOUN
taxlaw-2796	345	102	,	,	PUNCT
taxlaw-2796	345	103	and	and	CCONJ
taxlaw-2796	345	104	generally	generally	ADV
taxlaw-2796	345	105	,	,	PUNCT
taxlaw-2796	345	106	the	the	PRON
taxlaw-2796	345	107	poorer	poor	ADJ
taxlaw-2796	345	108	the	the	DET
taxlaw-2796	345	109	country	country	NOUN
taxlaw-2796	345	110	,	,	PUNCT
taxlaw-2796	345	111	the	the	PRON
taxlaw-2796	345	112	greater	great	ADJ
taxlaw-2796	345	113	the	the	DET
taxlaw-2796	345	114	proportion	proportion	NOUN
taxlaw-2796	345	115	of	of	ADP
taxlaw-2796	345	116	total	total	ADJ
taxlaw-2796	345	117	income	income	NOUN
taxlaw-2796	345	118	taxes	taxis	NOUN
taxlaw-2796	345	119	from	from	ADP
taxlaw-2796	345	120	corporate	corporate	ADJ
taxlaw-2796	345	121	taxes.89	taxes.89	NOUN
taxlaw-2796	345	122	many	many	ADJ
taxlaw-2796	345	123	developing	develop	VERB
taxlaw-2796	345	124	countries	country	NOUN
taxlaw-2796	345	125	have	have	VERB
taxlaw-2796	345	126	a	a	DET
taxlaw-2796	345	127	large	large	ADJ
taxlaw-2796	345	128	traditional	traditional	ADJ
taxlaw-2796	345	129	agricultural	agricultural	ADJ
taxlaw-2796	345	130	sector	sector	NOUN
taxlaw-2796	345	131	and	and	CCONJ
taxlaw-2796	345	132	a	a	DET
taxlaw-2796	345	133	significant	significant	ADJ
taxlaw-2796	345	134	informal	informal	ADJ
taxlaw-2796	345	135	(	(	PUNCT
taxlaw-2796	345	136	shadow	shadow	NOUN
taxlaw-2796	345	137	)	)	PUNCT
taxlaw-2796	345	138	economy	economy	NOUN
taxlaw-2796	345	139	,	,	PUNCT
taxlaw-2796	345	140	both	both	PRON
taxlaw-2796	345	141	operating	operate	VERB
taxlaw-2796	345	142	largely	largely	ADV
taxlaw-2796	345	143	outside	outside	ADP
taxlaw-2796	345	144	the	the	DET
taxlaw-2796	345	145	formal	formal	ADJ
taxlaw-2796	345	146	tax	tax	NOUN
taxlaw-2796	345	147	system.90	system.90	ADV
taxlaw-2796	345	148	no	no	DET
taxlaw-2796	345	149	country	country	NOUN
taxlaw-2796	345	150	has	have	AUX
taxlaw-2796	345	151	managed	manage	VERB
taxlaw-2796	345	152	to	to	PART
taxlaw-2796	345	153	tax	tax	VERB
taxlaw-2796	345	154	either	either	PRON
taxlaw-2796	345	155	of	of	ADP
taxlaw-2796	345	156	these	these	DET
taxlaw-2796	345	157	sectors	sector	NOUN
taxlaw-2796	345	158	effectively.91	effectively.91	NOUN
taxlaw-2796	345	159	these	these	DET
taxlaw-2796	345	160	hard	hard	ADJ
taxlaw-2796	345	161	-	-	PUNCT
taxlaw-2796	345	162	to	to	ADP
taxlaw-2796	345	163	-	-	PUNCT
taxlaw-2796	345	164	tax	tax	NOUN
taxlaw-2796	345	165	sectors	sector	NOUN
taxlaw-2796	345	166	constitute	constitute	VERB
taxlaw-2796	345	167	a	a	DET
taxlaw-2796	345	168	much	much	ADV
taxlaw-2796	345	169	higher	high	ADJ
taxlaw-2796	345	170	portion	portion	NOUN
taxlaw-2796	345	171	of	of	ADP
taxlaw-2796	345	172	total	total	ADJ
taxlaw-2796	345	173	economic	economic	ADJ
taxlaw-2796	345	174	activity	activity	NOUN
taxlaw-2796	345	175	in	in	ADP
taxlaw-2796	345	176	developing	develop	VERB
taxlaw-2796	345	177	countries	country	NOUN
taxlaw-2796	345	178	than	than	ADP
taxlaw-2796	345	179	in	in	ADP
taxlaw-2796	345	180	developed	developed	ADJ
taxlaw-2796	345	181	countries.92	countries.92	NOUN
taxlaw-2796	345	182	as	as	ADP
taxlaw-2796	345	183	a	a	DET
taxlaw-2796	345	184	result	result	NOUN
taxlaw-2796	345	185	,	,	PUNCT
taxlaw-2796	345	186	the	the	DET
taxlaw-2796	345	187	tax	tax	NOUN
taxlaw-2796	345	188	base	base	NOUN
taxlaw-2796	345	189	that	that	PRON
taxlaw-2796	345	190	tax	tax	NOUN
taxlaw-2796	345	191	authorities	authority	NOUN
taxlaw-2796	345	192	can	can	AUX
taxlaw-2796	345	193	potentially	potentially	ADV
taxlaw-2796	345	194	reach	reach	VERB
taxlaw-2796	345	195	is	be	AUX
taxlaw-2796	345	196	relatively	relatively	ADV
taxlaw-2796	345	197	small	small	ADJ
taxlaw-2796	345	198	in	in	ADP
taxlaw-2796	345	199	many	many	ADJ
taxlaw-2796	345	200	developing	develop	VERB
taxlaw-2796	345	201	countries	country	NOUN
taxlaw-2796	345	202	.	.	PUNCT
taxlaw-2796	346	1	depending	depend	VERB
taxlaw-2796	346	2	on	on	ADP
taxlaw-2796	346	3	the	the	DET
taxlaw-2796	346	4	legal	legal	ADJ
taxlaw-2796	346	5	form	form	NOUN
taxlaw-2796	346	6	of	of	ADP
taxlaw-2796	346	7	business	business	NOUN
taxlaw-2796	346	8	operations	operation	NOUN
taxlaw-2796	346	9	,	,	PUNCT
taxlaw-2796	346	10	active	active	ADJ
taxlaw-2796	346	11	business	business	NOUN
taxlaw-2796	346	12	income	income	NOUN
taxlaw-2796	346	13	could	could	AUX
taxlaw-2796	346	14	be	be	AUX
taxlaw-2796	346	15	taxed	tax	VERB
taxlaw-2796	346	16	under	under	ADP
taxlaw-2796	346	17	either	either	CCONJ
taxlaw-2796	346	18	the	the	DET
taxlaw-2796	346	19	personal	personal	ADJ
taxlaw-2796	346	20	income	income	NOUN
taxlaw-2796	346	21	tax	tax	NOUN
taxlaw-2796	346	22	or	or	CCONJ
taxlaw-2796	346	23	corporate	corporate	ADJ
taxlaw-2796	346	24	tax	tax	NOUN
taxlaw-2796	346	25	systems	system	NOUN
taxlaw-2796	346	26	.	.	PUNCT
taxlaw-2796	347	1	alternatively	alternatively	ADV
taxlaw-2796	347	2	,	,	PUNCT
taxlaw-2796	347	3	a	a	DET
taxlaw-2796	347	4	country	country	NOUN
taxlaw-2796	347	5	could	could	AUX
taxlaw-2796	347	6	adopt	adopt	VERB
taxlaw-2796	347	7	a	a	DET
taxlaw-2796	347	8	business	business	NOUN
taxlaw-2796	347	9	or	or	CCONJ
taxlaw-2796	347	10	an	an	DET
taxlaw-2796	347	11	enterprise	enterprise	NOUN
taxlaw-2796	347	12	tax	tax	NOUN
taxlaw-2796	347	13	that	that	PRON
taxlaw-2796	347	14	applied	apply	VERB
taxlaw-2796	347	15	to	to	ADP
taxlaw-2796	347	16	all	all	DET
taxlaw-2796	347	17	forms	form	NOUN
taxlaw-2796	347	18	of	of	ADP
taxlaw-2796	347	19	business	business	NOUN
taxlaw-2796	347	20	—	—	PUNCT
taxlaw-2796	347	21	corporations	corporation	NOUN
taxlaw-2796	347	22	,	,	PUNCT
taxlaw-2796	347	23	partnerships	partnership	NOUN
taxlaw-2796	347	24	,	,	PUNCT
taxlaw-2796	347	25	and	and	CCONJ
taxlaw-2796	347	26	sole	sole	ADJ
taxlaw-2796	347	27	proprietorships.93	proprietorships.93	NOUN
taxlaw-2796	347	28	developing	develop	VERB
taxlaw-2796	347	29	countries	country	NOUN
taxlaw-2796	347	30	have	have	AUX
taxlaw-2796	347	31	also	also	ADV
taxlaw-2796	347	32	adopted	adopt	VERB
taxlaw-2796	347	33	presumptive	presumptive	ADJ
taxlaw-2796	347	34	tax	tax	NOUN
taxlaw-2796	347	35	regimes	regime	NOUN
taxlaw-2796	347	36	that	that	PRON
taxlaw-2796	347	37	seek	seek	VERB
taxlaw-2796	347	38	to	to	PART
taxlaw-2796	347	39	tax	tax	VERB
taxlaw-2796	347	40	business	business	NOUN
taxlaw-2796	347	41	activity	activity	NOUN
taxlaw-2796	347	42	by	by	ADP
taxlaw-2796	347	43	reference	reference	NOUN
taxlaw-2796	347	44	to	to	ADP
taxlaw-2796	347	45	factors	factor	NOUN
taxlaw-2796	347	46	other	other	ADJ
taxlaw-2796	347	47	than	than	ADP
taxlaw-2796	347	48	income.94	income.94	PROPN
taxlaw-2796	347	49	88	88	NUM
taxlaw-2796	347	50	.	.	PUNCT
taxlaw-2796	348	1	bird	bird	PROPN
taxlaw-2796	348	2	&	&	CCONJ
taxlaw-2796	348	3	zolt	zolt	PROPN
taxlaw-2796	348	4	,	,	PUNCT
taxlaw-2796	348	5	supra	supra	PROPN
taxlaw-2796	348	6	note	note	PROPN
taxlaw-2796	348	7	6	6	NUM
taxlaw-2796	348	8	,	,	PUNCT
taxlaw-2796	348	9	at	at	ADP
taxlaw-2796	348	10	1653–60	1653–60	NUM
taxlaw-2796	348	11	.	.	PUNCT
taxlaw-2796	348	12	89	89	NUM
taxlaw-2796	348	13	.	.	PUNCT
taxlaw-2796	349	1	roger	roger	PROPN
taxlaw-2796	349	2	gordon	gordon	PROPN
taxlaw-2796	349	3	&	&	CCONJ
taxlaw-2796	349	4	wei	wei	PROPN
taxlaw-2796	349	5	li	li	PROPN
taxlaw-2796	349	6	,	,	PUNCT
taxlaw-2796	349	7	tax	tax	NOUN
taxlaw-2796	349	8	structure	structure	NOUN
taxlaw-2796	349	9	in	in	ADP
taxlaw-2796	349	10	developing	develop	VERB
taxlaw-2796	349	11	countries	country	NOUN
taxlaw-2796	349	12	:	:	PUNCT
taxlaw-2796	349	13	many	many	ADJ
taxlaw-2796	349	14	puzzles	puzzle	NOUN
taxlaw-2796	349	15	and	and	CCONJ
taxlaw-2796	349	16	a	a	DET
taxlaw-2796	349	17	possible	possible	ADJ
taxlaw-2796	349	18	explanation	explanation	NOUN
taxlaw-2796	349	19	4	4	NUM
taxlaw-2796	349	20	(	(	PUNCT
taxlaw-2796	349	21	nat’l	nat’l	NUM
taxlaw-2796	349	22	bureau	bureau	PROPN
taxlaw-2796	349	23	of	of	ADP
taxlaw-2796	349	24	econ	econ	PROPN
taxlaw-2796	349	25	.	.	PUNCT
taxlaw-2796	350	1	research	research	PROPN
taxlaw-2796	350	2	,	,	PUNCT
taxlaw-2796	350	3	working	working	NOUN
taxlaw-2796	350	4	paper	paper	NOUN
taxlaw-2796	350	5	,	,	PUNCT
taxlaw-2796	350	6	no	no	INTJ
taxlaw-2796	350	7	.	.	NOUN
taxlaw-2796	350	8	11267	11267	NUM
taxlaw-2796	350	9	,	,	PUNCT
taxlaw-2796	350	10	2005	2005	NUM
taxlaw-2796	350	11	)	)	PUNCT
taxlaw-2796	350	12	.	.	PUNCT
taxlaw-2796	351	1	90	90	NUM
taxlaw-2796	351	2	.	.	PUNCT
taxlaw-2796	352	1	schneider	schneider	PROPN
taxlaw-2796	352	2	&	&	CCONJ
taxlaw-2796	352	3	enste	enste	PROPN
taxlaw-2796	352	4	,	,	PUNCT
taxlaw-2796	352	5	supra	supra	PROPN
taxlaw-2796	352	6	note	note	NOUN
taxlaw-2796	352	7	8	8	NUM
taxlaw-2796	352	8	.	.	NOUN
taxlaw-2796	352	9	91	91	NUM
taxlaw-2796	352	10	.	.	PUNCT
taxlaw-2796	353	1	taxing	tax	VERB
taxlaw-2796	353	2	the	the	DET
taxlaw-2796	353	3	hard	hard	ADJ
taxlaw-2796	353	4	-	-	PUNCT
taxlaw-2796	353	5	to	to	ADP
taxlaw-2796	353	6	-	-	PUNCT
taxlaw-2796	353	7	tax	tax	NOUN
taxlaw-2796	353	8	:	:	PUNCT
taxlaw-2796	353	9	lessons	lesson	NOUN
taxlaw-2796	353	10	from	from	ADP
taxlaw-2796	353	11	theory	theory	NOUN
taxlaw-2796	353	12	and	and	CCONJ
taxlaw-2796	353	13	practice	practice	NOUN
taxlaw-2796	353	14	(	(	PUNCT
taxlaw-2796	353	15	james	james	PROPN
taxlaw-2796	353	16	alm	alm	PROPN
taxlaw-2796	353	17	,	,	PUNCT
taxlaw-2796	353	18	jorge	jorge	PROPN
taxlaw-2796	353	19	martinez	martinez	PROPN
taxlaw-2796	353	20	-	-	PUNCT
taxlaw-2796	353	21	vazquez	vazquez	PROPN
taxlaw-2796	353	22	&	&	CCONJ
taxlaw-2796	353	23	sally	sally	PROPN
taxlaw-2796	353	24	wallace	wallace	PROPN
taxlaw-2796	353	25	,	,	PUNCT
taxlaw-2796	353	26	eds	eds	PROPN
taxlaw-2796	353	27	.	.	PROPN
taxlaw-2796	353	28	,	,	PUNCT
taxlaw-2796	353	29	2004	2004	NUM
taxlaw-2796	353	30	)	)	PUNCT
taxlaw-2796	353	31	.	.	PUNCT
taxlaw-2796	354	1	92	92	NUM
taxlaw-2796	354	2	.	.	PUNCT
taxlaw-2796	355	1	for	for	ADP
taxlaw-2796	355	2	estimates	estimate	NOUN
taxlaw-2796	355	3	of	of	ADP
taxlaw-2796	355	4	the	the	DET
taxlaw-2796	355	5	size	size	NOUN
taxlaw-2796	355	6	of	of	ADP
taxlaw-2796	355	7	the	the	DET
taxlaw-2796	355	8	informal	informal	ADJ
taxlaw-2796	355	9	sector	sector	NOUN
taxlaw-2796	355	10	in	in	ADP
taxlaw-2796	355	11	developing	develop	VERB
taxlaw-2796	355	12	countries	country	NOUN
taxlaw-2796	355	13	,	,	PUNCT
taxlaw-2796	355	14	see	see	VERB
taxlaw-2796	355	15	james	james	PROPN
taxlaw-2796	355	16	alm	alm	PROPN
taxlaw-2796	355	17	,	,	PUNCT
taxlaw-2796	355	18	jorge	jorge	PROPN
taxlaw-2796	355	19	martinez	martinez	PROPN
taxlaw-2796	355	20	-	-	PUNCT
taxlaw-2796	355	21	vazquez	vazquez	PROPN
taxlaw-2796	355	22	,	,	PUNCT
taxlaw-2796	355	23	&	&	CCONJ
taxlaw-2796	355	24	friedrich	friedrich	PROPN
taxlaw-2796	355	25	schneider	schneider	PROPN
taxlaw-2796	355	26	,	,	PUNCT
taxlaw-2796	355	27	“	"	PUNCT
taxlaw-2796	355	28	sizing	size	VERB
taxlaw-2796	355	29	”	"	PUNCT
taxlaw-2796	355	30	the	the	DET
taxlaw-2796	355	31	problem	problem	NOUN
taxlaw-2796	355	32	of	of	ADP
taxlaw-2796	355	33	the	the	DET
taxlaw-2796	355	34	hard	hard	ADV
taxlaw-2796	355	35	-	-	PUNCT
taxlaw-2796	355	36	totax	totax	ADJ
taxlaw-2796	355	37	,	,	PUNCT
taxlaw-2796	355	38	in	in	ADP
taxlaw-2796	355	39	taxing	tax	VERB
taxlaw-2796	355	40	the	the	DET
taxlaw-2796	355	41	hard	hard	ADJ
taxlaw-2796	355	42	-	-	PUNCT
taxlaw-2796	355	43	to	to	ADP
taxlaw-2796	355	44	-	-	PUNCT
taxlaw-2796	355	45	tax	tax	NOUN
taxlaw-2796	355	46	:	:	PUNCT
taxlaw-2796	355	47	lessons	lesson	NOUN
taxlaw-2796	355	48	from	from	ADP
taxlaw-2796	355	49	theory	theory	NOUN
taxlaw-2796	355	50	and	and	CCONJ
taxlaw-2796	355	51	practice	practice	NOUN
taxlaw-2796	355	52	11	11	NUM
taxlaw-2796	355	53	,	,	PUNCT
taxlaw-2796	355	54	24	24	NUM
taxlaw-2796	355	55	(	(	PUNCT
taxlaw-2796	355	56	james	james	PROPN
taxlaw-2796	355	57	alm	alm	PROPN
taxlaw-2796	355	58	,	,	PUNCT
taxlaw-2796	355	59	jorge	jorge	PROPN
taxlaw-2796	355	60	martinez	martinez	PROPN
taxlaw-2796	355	61	-	-	PUNCT
taxlaw-2796	355	62	vazquez	vazquez	PROPN
taxlaw-2796	355	63	&	&	CCONJ
taxlaw-2796	355	64	sally	sally	PROPN
taxlaw-2796	355	65	wallace	wallace	PROPN
taxlaw-2796	355	66	eds	eds	PROPN
taxlaw-2796	355	67	.	.	PROPN
taxlaw-2796	355	68	,	,	PUNCT
taxlaw-2796	355	69	2004	2004	NUM
taxlaw-2796	355	70	)	)	PUNCT
taxlaw-2796	355	71	.	.	PUNCT
taxlaw-2796	356	1	the	the	DET
taxlaw-2796	356	2	size	size	NOUN
taxlaw-2796	356	3	of	of	ADP
taxlaw-2796	356	4	the	the	DET
taxlaw-2796	356	5	informal	informal	ADJ
taxlaw-2796	356	6	economy	economy	NOUN
taxlaw-2796	356	7	may	may	AUX
taxlaw-2796	356	8	itself	itself	PRON
taxlaw-2796	356	9	be	be	AUX
taxlaw-2796	356	10	a	a	DET
taxlaw-2796	356	11	function	function	NOUN
taxlaw-2796	356	12	of	of	ADP
taxlaw-2796	356	13	the	the	DET
taxlaw-2796	356	14	design	design	NOUN
taxlaw-2796	356	15	and	and	CCONJ
taxlaw-2796	356	16	implementation	implementation	NOUN
taxlaw-2796	356	17	of	of	ADP
taxlaw-2796	356	18	the	the	DET
taxlaw-2796	356	19	tax	tax	NOUN
taxlaw-2796	356	20	system	system	NOUN
taxlaw-2796	356	21	.	.	PUNCT
taxlaw-2796	357	1	for	for	ADP
taxlaw-2796	357	2	example	example	NOUN
taxlaw-2796	357	3	,	,	PUNCT
taxlaw-2796	357	4	the	the	DET
taxlaw-2796	357	5	high	high	ADJ
taxlaw-2796	357	6	social	social	ADJ
taxlaw-2796	357	7	insurance	insurance	NOUN
taxlaw-2796	357	8	tax	tax	NOUN
taxlaw-2796	357	9	rates	rate	NOUN
taxlaw-2796	357	10	levied	levy	VERB
taxlaw-2796	357	11	by	by	ADP
taxlaw-2796	357	12	some	some	DET
taxlaw-2796	357	13	countries	country	NOUN
taxlaw-2796	357	14	create	create	VERB
taxlaw-2796	357	15	an	an	DET
taxlaw-2796	357	16	incentive	incentive	NOUN
taxlaw-2796	357	17	for	for	ADP
taxlaw-2796	357	18	a	a	DET
taxlaw-2796	357	19	large	large	ADJ
taxlaw-2796	357	20	informal	informal	ADJ
taxlaw-2796	357	21	economy	economy	NOUN
taxlaw-2796	357	22	by	by	ADP
taxlaw-2796	357	23	discouraging	discourage	VERB
taxlaw-2796	357	24	employers	employer	NOUN
taxlaw-2796	357	25	from	from	ADP
taxlaw-2796	357	26	reporting	report	VERB
taxlaw-2796	357	27	the	the	DET
taxlaw-2796	357	28	extent	extent	NOUN
taxlaw-2796	357	29	of	of	ADP
taxlaw-2796	357	30	employment	employment	NOUN
taxlaw-2796	357	31	and	and	CCONJ
taxlaw-2796	357	32	encouraging	encourage	VERB
taxlaw-2796	357	33	the	the	DET
taxlaw-2796	357	34	under	under	NOUN
taxlaw-2796	357	35	-	-	PUNCT
taxlaw-2796	357	36	reporting	reporting	NOUN
taxlaw-2796	357	37	of	of	ADP
taxlaw-2796	357	38	wages	wage	NOUN
taxlaw-2796	357	39	.	.	PUNCT
taxlaw-2796	358	1	jan	jan	PROPN
taxlaw-2796	358	2	rutkowski	rutkowski	PROPN
taxlaw-2796	358	3	,	,	PUNCT
taxlaw-2796	358	4	taxation	taxation	NOUN
taxlaw-2796	358	5	of	of	ADP
taxlaw-2796	358	6	labor	labor	NOUN
taxlaw-2796	358	7	,	,	PUNCT
taxlaw-2796	358	8	in	in	ADP
taxlaw-2796	358	9	fiscal	fiscal	ADJ
taxlaw-2796	358	10	policy	policy	NOUN
taxlaw-2796	358	11	and	and	CCONJ
taxlaw-2796	358	12	economic	economic	ADJ
taxlaw-2796	358	13	growth	growth	NOUN
taxlaw-2796	358	14	:	:	PUNCT
taxlaw-2796	358	15	lessons	lesson	NOUN
taxlaw-2796	358	16	for	for	ADP
taxlaw-2796	358	17	eastern	eastern	PROPN
taxlaw-2796	358	18	europe	europe	PROPN
taxlaw-2796	358	19	and	and	CCONJ
taxlaw-2796	358	20	central	central	PROPN
taxlaw-2796	358	21	asia	asia	PROPN
taxlaw-2796	358	22	281	281	NUM
taxlaw-2796	358	23	(	(	PUNCT
taxlaw-2796	358	24	cheryl	cheryl	PROPN
taxlaw-2796	358	25	grey	grey	PROPN
taxlaw-2796	358	26	,	,	PUNCT
taxlaw-2796	358	27	tracey	tracey	PROPN
taxlaw-2796	358	28	lane	lane	PROPN
taxlaw-2796	358	29	&	&	CCONJ
taxlaw-2796	358	30	aristomene	aristomene	PROPN
taxlaw-2796	358	31	varoudakis	varoudakis	PROPN
taxlaw-2796	358	32	eds	ed	NOUN
taxlaw-2796	358	33	.	.	PROPN
taxlaw-2796	358	34	,	,	PUNCT
taxlaw-2796	358	35	2007	2007	NUM
taxlaw-2796	358	36	)	)	PUNCT
taxlaw-2796	358	37	.	.	PUNCT
taxlaw-2796	359	1	the	the	DET
taxlaw-2796	359	2	resulting	result	VERB
taxlaw-2796	359	3	lower	low	ADJ
taxlaw-2796	359	4	tax	tax	NOUN
taxlaw-2796	359	5	revenues	revenue	NOUN
taxlaw-2796	359	6	often	often	ADV
taxlaw-2796	359	7	lead	lead	VERB
taxlaw-2796	359	8	governments	government	NOUN
taxlaw-2796	359	9	to	to	PART
taxlaw-2796	359	10	raise	raise	VERB
taxlaw-2796	359	11	tax	tax	NOUN
taxlaw-2796	359	12	rates	rate	NOUN
taxlaw-2796	359	13	still	still	ADV
taxlaw-2796	359	14	further	far	ADV
taxlaw-2796	359	15	,	,	PUNCT
taxlaw-2796	359	16	thus	thus	ADV
taxlaw-2796	359	17	exacerbating	exacerbate	VERB
taxlaw-2796	359	18	incentives	incentive	NOUN
taxlaw-2796	359	19	to	to	PART
taxlaw-2796	359	20	evade	evade	VERB
taxlaw-2796	359	21	taxes	taxis	NOUN
taxlaw-2796	359	22	.	.	PUNCT
taxlaw-2796	360	1	93	93	NUM
taxlaw-2796	360	2	.	.	PUNCT
taxlaw-2796	361	1	for	for	ADP
taxlaw-2796	361	2	example	example	NOUN
taxlaw-2796	361	3	,	,	PUNCT
taxlaw-2796	361	4	bolivia	bolivia	PROPN
taxlaw-2796	361	5	adopted	adopt	VERB
taxlaw-2796	361	6	an	an	DET
taxlaw-2796	361	7	enterprise	enterprise	NOUN
taxlaw-2796	361	8	tax	tax	NOUN
taxlaw-2796	361	9	that	that	PRON
taxlaw-2796	361	10	applied	apply	VERB
taxlaw-2796	361	11	to	to	ADP
taxlaw-2796	361	12	all	all	DET
taxlaw-2796	361	13	businesses	business	NOUN
taxlaw-2796	361	14	regardless	regardless	ADV
taxlaw-2796	361	15	of	of	ADP
taxlaw-2796	361	16	legal	legal	ADJ
taxlaw-2796	361	17	form	form	NOUN
taxlaw-2796	361	18	.	.	PUNCT
taxlaw-2796	362	1	musgrave	musgrave	PROPN
taxlaw-2796	362	2	,	,	PUNCT
taxlaw-2796	362	3	supra	supra	PROPN
taxlaw-2796	362	4	note	note	NOUN
taxlaw-2796	362	5	3	3	NUM
taxlaw-2796	362	6	,	,	PUNCT
taxlaw-2796	362	7	at	at	ADP
taxlaw-2796	362	8	320	320	NUM
taxlaw-2796	362	9	.	.	PUNCT
taxlaw-2796	363	1	94	94	NUM
taxlaw-2796	363	2	.	.	PUNCT
taxlaw-2796	364	1	several	several	ADJ
taxlaw-2796	364	2	latin	latin	ADJ
taxlaw-2796	364	3	american	american	ADJ
taxlaw-2796	364	4	countries	country	NOUN
taxlaw-2796	364	5	such	such	ADJ
taxlaw-2796	364	6	as	as	ADP
taxlaw-2796	364	7	mexico	mexico	PROPN
taxlaw-2796	364	8	and	and	CCONJ
taxlaw-2796	364	9	colombia	colombia	PROPN
taxlaw-2796	364	10	have	have	AUX
taxlaw-2796	364	11	imposed	impose	VERB
taxlaw-2796	364	12	a	a	DET
taxlaw-2796	364	13	presumptive	presumptive	ADJ
taxlaw-2796	364	14	tax	tax	NOUN
taxlaw-2796	364	15	on	on	ADP
taxlaw-2796	364	16	assets	asset	NOUN
taxlaw-2796	364	17	as	as	ADP
taxlaw-2796	364	18	a	a	DET
taxlaw-2796	364	19	form	form	NOUN
taxlaw-2796	364	20	of	of	ADP
taxlaw-2796	364	21	alternative	alternative	ADJ
taxlaw-2796	364	22	minimum	minimum	ADJ
taxlaw-2796	364	23	tax	tax	NOUN
taxlaw-2796	364	24	.	.	PUNCT
taxlaw-2796	365	1	for	for	ADP
taxlaw-2796	365	2	further	further	ADJ
taxlaw-2796	365	3	discussion	discussion	NOUN
taxlaw-2796	365	4	,	,	PUNCT
taxlaw-2796	365	5	see	see	VERB
taxlaw-2796	365	6	vito	vito	PROPN
taxlaw-2796	365	7	tanzi	tanzi	PROPN
taxlaw-2796	365	8	&	&	CCONJ
taxlaw-2796	365	9	efraim	efraim	PROPN
taxlaw-2796	365	10	sadka	sadka	PROPN
taxlaw-2796	365	11	,	,	PUNCT
taxlaw-2796	365	12	a	a	DET
taxlaw-2796	365	13	tax	tax	NOUN
taxlaw-2796	365	14	on	on	ADP
taxlaw-2796	365	15	gross	gross	ADJ
taxlaw-2796	365	16	assets	asset	NOUN
taxlaw-2796	365	17	of	of	ADP
taxlaw-2796	365	18	enterprises	enterprise	NOUN
taxlaw-2796	365	19	as	as	ADP
taxlaw-2796	365	20	a	a	DET
taxlaw-2796	365	21	form	form	NOUN
taxlaw-2796	365	22	of	of	ADP
taxlaw-2796	365	23	presumptive	presumptive	ADJ
taxlaw-2796	365	24	taxation	taxation	NOUN
taxlaw-2796	365	25	(	(	PUNCT
taxlaw-2796	365	26	imf	imf	PROPN
taxlaw-2796	365	27	working	working	PROPN
taxlaw-2796	365	28	paper	paper	NOUN
taxlaw-2796	365	29	,	,	PUNCT
taxlaw-2796	365	30	no	no	INTJ
taxlaw-2796	365	31	.	.	NOUN
taxlaw-2796	365	32	92/16	92/16	NUM
taxlaw-2796	365	33	,	,	PUNCT
taxlaw-2796	365	34	1992	1992	NUM
taxlaw-2796	365	35	)	)	PUNCT
taxlaw-2796	365	36	.	.	PUNCT
taxlaw-2796	366	1	such	such	ADJ
taxlaw-2796	366	2	systems	system	NOUN
taxlaw-2796	366	3	are	be	AUX
taxlaw-2796	366	4	also	also	ADV
taxlaw-2796	366	5	found	find	VERB
taxlaw-2796	366	6	in	in	ADP
taxlaw-2796	366	7	some	some	DET
taxlaw-2796	366	8	developed	develop	VERB
taxlaw-2796	366	9	countries	country	NOUN
taxlaw-2796	366	10	.	.	PUNCT
taxlaw-2796	367	1	for	for	ADP
taxlaw-2796	367	2	example	example	NOUN
taxlaw-2796	367	3	,	,	PUNCT
taxlaw-2796	367	4	france	france	PROPN
taxlaw-2796	367	5	taxes	tax	VERB
taxlaw-2796	367	6	small	small	ADJ
taxlaw-2796	367	7	farmers	farmer	NOUN
taxlaw-2796	367	8	presumptively	presumptively	ADV
taxlaw-2796	367	9	on	on	ADP
taxlaw-2796	367	10	the	the	DET
taxlaw-2796	367	11	basis	basis	NOUN
taxlaw-2796	367	12	of	of	ADP
taxlaw-2796	367	13	a	a	DET
taxlaw-2796	367	14	presumed	presume	VERB
taxlaw-2796	367	15	return	return	NOUN
taxlaw-2796	367	16	on	on	ADP
taxlaw-2796	367	17	land	land	NOUN
taxlaw-2796	367	18	,	,	PUNCT
taxlaw-2796	367	19	and	and	CCONJ
taxlaw-2796	367	20	israel	israel	PROPN
taxlaw-2796	367	21	uses	use	VERB
taxlaw-2796	367	22	a	a	DET
taxlaw-2796	367	23	similar	similar	ADJ
taxlaw-2796	367	24	system	system	NOUN
taxlaw-2796	367	25	,	,	PUNCT
taxlaw-2796	367	26	in	in	ADP
taxlaw-2796	367	27	part	part	NOUN
taxlaw-2796	367	28	based	base	VERB
taxlaw-2796	367	29	on	on	ADP
taxlaw-2796	367	30	presumed	presume	VERB
taxlaw-2796	367	31	return	return	NOUN
taxlaw-2796	367	32	on	on	ADP
taxlaw-2796	367	33	assets	asset	NOUN
taxlaw-2796	367	34	,	,	PUNCT
taxlaw-2796	367	35	more	more	ADV
taxlaw-2796	367	36	widely	widely	ADV
taxlaw-2796	367	37	.	.	PUNCT
taxlaw-2796	368	1	victor	victor	PROPN
taxlaw-2796	368	2	thuronyi	thuronyi	PROPN
taxlaw-2796	368	3	,	,	PUNCT
taxlaw-2796	368	4	presumptive	presumptive	ADJ
taxlaw-2796	368	5	taxation	taxation	NOUN
taxlaw-2796	368	6	of	of	ADP
taxlaw-2796	368	7	the	the	DET
taxlaw-2796	368	8	hard	hard	ADJ
taxlaw-2796	368	9	-	-	PUNCT
taxlaw-2796	368	10	to	to	ADP
taxlaw-2796	368	11	-	-	PUNCT
taxlaw-2796	368	12	tax	tax	NOUN
taxlaw-2796	368	13	,	,	PUNCT
taxlaw-2796	368	14	in	in	ADP
taxlaw-2796	368	15	2010	2010	NUM
taxlaw-2796	368	16	]	]	PUNCT
taxlaw-2796	368	17	dual	dual	ADJ
taxlaw-2796	368	18	i$come	i$come	PRON
taxlaw-2796	368	19	taxatio$	taxatio$	NUM
taxlaw-2796	368	20	193	193	NUM
taxlaw-2796	368	21	the	the	DET
taxlaw-2796	368	22	sources	source	NOUN
taxlaw-2796	368	23	of	of	ADP
taxlaw-2796	368	24	revenue	revenue	NOUN
taxlaw-2796	368	25	under	under	ADP
taxlaw-2796	368	26	the	the	DET
taxlaw-2796	368	27	personal	personal	ADJ
taxlaw-2796	368	28	income	income	NOUN
taxlaw-2796	368	29	tax	tax	NOUN
taxlaw-2796	368	30	system	system	NOUN
taxlaw-2796	368	31	vary	vary	VERB
taxlaw-2796	368	32	substantially	substantially	ADV
taxlaw-2796	368	33	among	among	ADP
taxlaw-2796	368	34	countries	country	NOUN
taxlaw-2796	368	35	.	.	PUNCT
taxlaw-2796	369	1	while	while	SCONJ
taxlaw-2796	369	2	good	good	ADJ
taxlaw-2796	369	3	comparative	comparative	ADJ
taxlaw-2796	369	4	information	information	NOUN
taxlaw-2796	369	5	about	about	ADP
taxlaw-2796	369	6	the	the	DET
taxlaw-2796	369	7	revenue	revenue	NOUN
taxlaw-2796	369	8	composition	composition	NOUN
taxlaw-2796	369	9	of	of	ADP
taxlaw-2796	369	10	personal	personal	ADJ
taxlaw-2796	369	11	income	income	NOUN
taxlaw-2796	369	12	taxes	taxis	NOUN
taxlaw-2796	369	13	in	in	ADP
taxlaw-2796	369	14	developing	develop	VERB
taxlaw-2796	369	15	countries	country	NOUN
taxlaw-2796	369	16	is	be	AUX
taxlaw-2796	369	17	not	not	PART
taxlaw-2796	369	18	available	available	ADJ
taxlaw-2796	369	19	,	,	PUNCT
taxlaw-2796	369	20	it	it	PRON
taxlaw-2796	369	21	is	be	AUX
taxlaw-2796	369	22	not	not	PART
taxlaw-2796	369	23	uncommon	uncommon	ADJ
taxlaw-2796	369	24	for	for	SCONJ
taxlaw-2796	369	25	over	over	ADP
taxlaw-2796	369	26	90	90	NUM
taxlaw-2796	369	27	%	%	NOUN
taxlaw-2796	369	28	of	of	ADP
taxlaw-2796	369	29	personal	personal	ADJ
taxlaw-2796	369	30	income	income	NOUN
taxlaw-2796	369	31	tax	tax	NOUN
taxlaw-2796	369	32	revenue	revenue	NOUN
taxlaw-2796	369	33	in	in	ADP
taxlaw-2796	369	34	developing	develop	VERB
taxlaw-2796	369	35	countries	country	NOUN
taxlaw-2796	369	36	to	to	PART
taxlaw-2796	369	37	come	come	VERB
taxlaw-2796	369	38	from	from	ADP
taxlaw-2796	369	39	wage	wage	NOUN
taxlaw-2796	369	40	withholding	withholding	NOUN
taxlaw-2796	369	41	in	in	ADP
taxlaw-2796	369	42	the	the	DET
taxlaw-2796	369	43	formal	formal	ADJ
taxlaw-2796	369	44	sector.95	sector.95	NOUN
taxlaw-2796	369	45	it	it	PRON
taxlaw-2796	369	46	follows	follow	VERB
taxlaw-2796	369	47	that	that	SCONJ
taxlaw-2796	369	48	personal	personal	ADJ
taxlaw-2796	369	49	income	income	NOUN
taxlaw-2796	369	50	tax	tax	NOUN
taxlaw-2796	369	51	systems	system	NOUN
taxlaw-2796	369	52	in	in	ADP
taxlaw-2796	369	53	developing	develop	VERB
taxlaw-2796	369	54	countries	country	NOUN
taxlaw-2796	369	55	raise	raise	VERB
taxlaw-2796	369	56	relatively	relatively	ADV
taxlaw-2796	369	57	small	small	ADJ
taxlaw-2796	369	58	amounts	amount	NOUN
taxlaw-2796	369	59	of	of	ADP
taxlaw-2796	369	60	revenue	revenue	NOUN
taxlaw-2796	369	61	from	from	ADP
taxlaw-2796	369	62	either	either	CCONJ
taxlaw-2796	369	63	active	active	ADJ
taxlaw-2796	369	64	business	business	NOUN
taxlaw-2796	369	65	operations	operation	NOUN
taxlaw-2796	369	66	or	or	CCONJ
taxlaw-2796	369	67	from	from	ADP
taxlaw-2796	369	68	“	"	PUNCT
taxlaw-2796	369	69	passive	passive	ADJ
taxlaw-2796	369	70	”	"	PUNCT
taxlaw-2796	369	71	investment	investment	NOUN
taxlaw-2796	369	72	income	income	NOUN
taxlaw-2796	369	73	such	such	ADJ
taxlaw-2796	369	74	as	as	ADP
taxlaw-2796	369	75	dividends	dividend	NOUN
taxlaw-2796	369	76	and	and	CCONJ
taxlaw-2796	369	77	interest	interest	NOUN
taxlaw-2796	369	78	.	.	PUNCT
taxlaw-2796	370	1	developing	develop	VERB
taxlaw-2796	370	2	countries	country	NOUN
taxlaw-2796	370	3	often	often	ADV
taxlaw-2796	370	4	provide	provide	VERB
taxlaw-2796	370	5	for	for	ADP
taxlaw-2796	370	6	deductions	deduction	NOUN
taxlaw-2796	370	7	and	and	CCONJ
taxlaw-2796	370	8	exemptions	exemption	NOUN
taxlaw-2796	370	9	for	for	ADP
taxlaw-2796	370	10	different	different	ADJ
taxlaw-2796	370	11	types	type	NOUN
taxlaw-2796	370	12	of	of	ADP
taxlaw-2796	370	13	savings	saving	NOUN
taxlaw-2796	370	14	under	under	ADP
taxlaw-2796	370	15	the	the	DET
taxlaw-2796	370	16	personal	personal	ADJ
taxlaw-2796	370	17	income	income	NOUN
taxlaw-2796	370	18	tax.96	tax.96	NOUN
taxlaw-2796	370	19	in	in	ADP
taxlaw-2796	370	20	several	several	ADJ
taxlaw-2796	370	21	countries	country	NOUN
taxlaw-2796	370	22	,	,	PUNCT
taxlaw-2796	370	23	individuals	individual	NOUN
taxlaw-2796	370	24	can	can	AUX
taxlaw-2796	370	25	deduct	deduct	VERB
taxlaw-2796	370	26	life	life	NOUN
taxlaw-2796	370	27	insurance	insurance	NOUN
taxlaw-2796	370	28	premiums	premium	NOUN
taxlaw-2796	370	29	and	and	CCONJ
taxlaw-2796	370	30	pension	pension	NOUN
taxlaw-2796	370	31	contributions	contribution	NOUN
taxlaw-2796	370	32	and	and	CCONJ
taxlaw-2796	370	33	are	be	AUX
taxlaw-2796	370	34	not	not	PART
taxlaw-2796	370	35	taxed	tax	VERB
taxlaw-2796	370	36	on	on	ADP
taxlaw-2796	370	37	most	most	ADJ
taxlaw-2796	370	38	types	type	NOUN
taxlaw-2796	370	39	of	of	ADP
taxlaw-2796	370	40	interest	interest	NOUN
taxlaw-2796	370	41	and	and	CCONJ
taxlaw-2796	370	42	dividend	dividend	NOUN
taxlaw-2796	370	43	income.97	income.97	NOUN
taxlaw-2796	370	44	but	but	CCONJ
taxlaw-2796	370	45	even	even	ADV
taxlaw-2796	370	46	when	when	SCONJ
taxlaw-2796	370	47	countries	country	NOUN
taxlaw-2796	370	48	include	include	VERB
taxlaw-2796	370	49	different	different	ADJ
taxlaw-2796	370	50	types	type	NOUN
taxlaw-2796	370	51	of	of	ADP
taxlaw-2796	370	52	portfolio	portfolio	NOUN
taxlaw-2796	370	53	income	income	NOUN
taxlaw-2796	370	54	in	in	ADP
taxlaw-2796	370	55	the	the	DET
taxlaw-2796	370	56	tax	tax	NOUN
taxlaw-2796	370	57	base	base	NOUN
taxlaw-2796	370	58	,	,	PUNCT
taxlaw-2796	370	59	the	the	DET
taxlaw-2796	370	60	tax	tax	NOUN
taxlaw-2796	370	61	administration	administration	NOUN
taxlaw-2796	370	62	often	often	ADV
taxlaw-2796	370	63	lacks	lack	VERB
taxlaw-2796	370	64	capacity	capacity	NOUN
taxlaw-2796	370	65	to	to	PART
taxlaw-2796	370	66	tax	tax	VERB
taxlaw-2796	370	67	this	this	DET
taxlaw-2796	370	68	income	income	NOUN
taxlaw-2796	370	69	effectively.98	effectively.98	NOUN
taxlaw-2796	370	70	those	those	DET
taxlaw-2796	370	71	countries	country	NOUN
taxlaw-2796	370	72	that	that	PRON
taxlaw-2796	370	73	succeed	succeed	VERB
taxlaw-2796	370	74	in	in	ADP
taxlaw-2796	370	75	collecting	collect	VERB
taxlaw-2796	370	76	tax	tax	NOUN
taxlaw-2796	370	77	revenue	revenue	NOUN
taxlaw-2796	370	78	generally	generally	ADV
taxlaw-2796	370	79	do	do	VERB
taxlaw-2796	370	80	so	so	ADV
taxlaw-2796	370	81	by	by	ADP
taxlaw-2796	370	82	using	use	VERB
taxlaw-2796	370	83	final	final	ADJ
taxlaw-2796	370	84	withholding	withholding	NOUN
taxlaw-2796	370	85	tax	tax	NOUN
taxlaw-2796	370	86	regimes	regime	NOUN
taxlaw-2796	370	87	,	,	PUNCT
taxlaw-2796	370	88	often	often	ADV
taxlaw-2796	370	89	at	at	ADP
taxlaw-2796	370	90	tax	tax	NOUN
taxlaw-2796	370	91	rates	rate	NOUN
taxlaw-2796	370	92	substantially	substantially	ADV
taxlaw-2796	370	93	below	below	ADP
taxlaw-2796	370	94	rates	rate	NOUN
taxlaw-2796	370	95	applicable	applicable	ADJ
taxlaw-2796	370	96	to	to	ADP
taxlaw-2796	370	97	other	other	ADJ
taxlaw-2796	370	98	types	type	NOUN
taxlaw-2796	370	99	of	of	ADP
taxlaw-2796	370	100	income.99	income.99	NOUN
taxlaw-2796	370	101	both	both	CCONJ
taxlaw-2796	370	102	developed	develop	VERB
taxlaw-2796	370	103	and	and	CCONJ
taxlaw-2796	370	104	developing	develop	VERB
taxlaw-2796	370	105	countries	country	NOUN
taxlaw-2796	370	106	face	face	VERB
taxlaw-2796	370	107	substantial	substantial	ADJ
taxlaw-2796	370	108	challenges	challenge	NOUN
taxlaw-2796	370	109	in	in	ADP
taxlaw-2796	370	110	taxing	tax	VERB
taxlaw-2796	370	111	portfolio	portfolio	NOUN
taxlaw-2796	370	112	income	income	NOUN
taxlaw-2796	370	113	that	that	PRON
taxlaw-2796	370	114	crosses	cross	VERB
taxlaw-2796	370	115	national	national	PROPN
taxlaw-2796	370	116	borders.100	borders.100	PROPN
taxlaw-2796	370	117	first	first	ADV
taxlaw-2796	370	118	,	,	PUNCT
taxlaw-2796	370	119	consider	consider	VERB
taxlaw-2796	370	120	the	the	DET
taxlaw-2796	370	121	challenges	challenge	NOUN
taxlaw-2796	370	122	in	in	ADP
taxlaw-2796	370	123	taxing	tax	VERB
taxlaw-2796	370	124	residents	resident	NOUN
taxlaw-2796	370	125	on	on	ADP
taxlaw-2796	370	126	their	their	PRON
taxlaw-2796	370	127	portfolio	portfolio	NOUN
taxlaw-2796	370	128	income	income	NOUN
taxlaw-2796	370	129	earned	earn	VERB
taxlaw-2796	370	130	outside	outside	ADP
taxlaw-2796	370	131	the	the	DET
taxlaw-2796	370	132	country	country	NOUN
taxlaw-2796	370	133	.	.	PUNCT
taxlaw-2796	371	1	the	the	DET
taxlaw-2796	371	2	“	"	PUNCT
taxlaw-2796	371	3	international	international	ADJ
taxlaw-2796	371	4	tax	tax	NOUN
taxlaw-2796	371	5	compromise	compromise	NOUN
taxlaw-2796	371	6	”	"	PUNCT
taxlaw-2796	371	7	resulting	result	VERB
taxlaw-2796	371	8	from	from	ADP
taxlaw-2796	371	9	the	the	DET
taxlaw-2796	371	10	league	league	NOUN
taxlaw-2796	371	11	of	of	ADP
taxlaw-2796	371	12	nations	nations	PROPN
taxlaw-2796	371	13	model	model	PROPN
taxlaw-2796	371	14	treaty	treaty	NOUN
taxlaw-2796	371	15	generally	generally	ADV
taxlaw-2796	371	16	allocates	allocate	VERB
taxlaw-2796	371	17	active	active	ADJ
taxlaw-2796	371	18	business	business	NOUN
taxlaw-2796	371	19	income	income	NOUN
taxlaw-2796	371	20	to	to	ADP
taxlaw-2796	371	21	the	the	DET
taxlaw-2796	371	22	country	country	NOUN
taxlaw-2796	371	23	where	where	SCONJ
taxlaw-2796	371	24	it	it	PRON
taxlaw-2796	371	25	is	be	AUX
taxlaw-2796	371	26	earned	earn	VERB
taxlaw-2796	371	27	(	(	PUNCT
taxlaw-2796	371	28	the	the	DET
taxlaw-2796	371	29	source	source	NOUN
taxlaw-2796	371	30	jurisdiction	jurisdiction	NOUN
taxlaw-2796	371	31	)	)	PUNCT
taxlaw-2796	371	32	and	and	CCONJ
taxlaw-2796	371	33	portfolio	portfolio	NOUN
taxlaw-2796	371	34	income	income	NOUN
taxlaw-2796	371	35	to	to	ADP
taxlaw-2796	371	36	the	the	DET
taxlaw-2796	371	37	country	country	NOUN
taxlaw-2796	371	38	from	from	ADP
taxlaw-2796	371	39	which	which	PRON
taxlaw-2796	371	40	the	the	DET
taxlaw-2796	371	41	capital	capital	NOUN
taxlaw-2796	371	42	is	be	AUX
taxlaw-2796	371	43	supplied	supply	VERB
taxlaw-2796	371	44	(	(	PUNCT
taxlaw-2796	371	45	the	the	DET
taxlaw-2796	371	46	residence	residence	NOUN
taxlaw-2796	371	47	taxing	tax	VERB
taxlaw-2796	371	48	the	the	DET
taxlaw-2796	371	49	hard	hard	ADJ
taxlaw-2796	371	50	-	-	PUNCT
taxlaw-2796	371	51	to	to	ADP
taxlaw-2796	371	52	-	-	PUNCT
taxlaw-2796	371	53	tax	tax	NOUN
taxlaw-2796	371	54	:	:	PUNCT
taxlaw-2796	371	55	lessons	lesson	NOUN
taxlaw-2796	371	56	from	from	ADP
taxlaw-2796	371	57	theory	theory	NOUN
taxlaw-2796	371	58	and	and	CCONJ
taxlaw-2796	371	59	practice	practice	NOUN
taxlaw-2796	371	60	101	101	NUM
taxlaw-2796	371	61	,	,	PUNCT
taxlaw-2796	371	62	111–12	111–12	NUM
taxlaw-2796	371	63	.	.	PUNCT
taxlaw-2796	372	1	118–19	118–19	NOUN
taxlaw-2796	372	2	(	(	PUNCT
taxlaw-2796	372	3	james	james	PROPN
taxlaw-2796	372	4	alm	alm	PROPN
taxlaw-2796	372	5	,	,	PUNCT
taxlaw-2796	372	6	jorge	jorge	PROPN
taxlaw-2796	372	7	martinez	martinez	PROPN
taxlaw-2796	372	8	-	-	PUNCT
taxlaw-2796	372	9	vazquez	vazquez	PROPN
taxlaw-2796	372	10	&	&	CCONJ
taxlaw-2796	372	11	sally	sally	PROPN
taxlaw-2796	372	12	wallace	wallace	PROPN
taxlaw-2796	372	13	eds	eds	PROPN
taxlaw-2796	372	14	.	.	PROPN
taxlaw-2796	372	15	,	,	PUNCT
taxlaw-2796	372	16	2004	2004	NUM
taxlaw-2796	372	17	)	)	PUNCT
taxlaw-2796	372	18	.	.	PUNCT
taxlaw-2796	373	1	95	95	NUM
taxlaw-2796	373	2	.	.	PUNCT
taxlaw-2796	374	1	bird	bird	PROPN
taxlaw-2796	374	2	&	&	CCONJ
taxlaw-2796	374	3	zolt	zolt	PROPN
taxlaw-2796	374	4	,	,	PUNCT
taxlaw-2796	374	5	supra	supra	PROPN
taxlaw-2796	374	6	note	note	PROPN
taxlaw-2796	374	7	6	6	NUM
taxlaw-2796	374	8	,	,	PUNCT
taxlaw-2796	374	9	at	at	ADP
taxlaw-2796	374	10	1658–59	1658–59	NOUN
taxlaw-2796	374	11	.	.	PUNCT
taxlaw-2796	375	1	96	96	NUM
taxlaw-2796	375	2	.	.	PUNCT
taxlaw-2796	375	3	ved	ve	VERB
taxlaw-2796	375	4	.	.	PUNCT
taxlaw-2796	376	1	p.	p.	PROPN
taxlaw-2796	376	2	gandhi	gandhi	PROPN
taxlaw-2796	376	3	,	,	PUNCT
taxlaw-2796	376	4	relevance	relevance	NOUN
taxlaw-2796	376	5	of	of	ADP
taxlaw-2796	376	6	supply	supply	NOUN
taxlaw-2796	376	7	-	-	PUNCT
taxlaw-2796	376	8	side	side	NOUN
taxlaw-2796	376	9	tax	tax	NOUN
taxlaw-2796	376	10	policy	policy	NOUN
taxlaw-2796	376	11	to	to	ADP
taxlaw-2796	376	12	developing	develop	VERB
taxlaw-2796	376	13	countries	country	NOUN
taxlaw-2796	376	14	:	:	PUNCT
taxlaw-2796	376	15	a	a	DET
taxlaw-2796	376	16	summary	summary	NOUN
taxlaw-2796	376	17	,	,	PUNCT
taxlaw-2796	376	18	in	in	ADP
taxlaw-2796	376	19	supply	supply	NOUN
taxlaw-2796	376	20	-	-	PUNCT
taxlaw-2796	376	21	side	side	NOUN
taxlaw-2796	376	22	tax	tax	NOUN
taxlaw-2796	376	23	policy	policy	NOUN
taxlaw-2796	376	24	:	:	PUNCT
taxlaw-2796	376	25	its	its	PRON
taxlaw-2796	376	26	relevance	relevance	NOUN
taxlaw-2796	376	27	to	to	ADP
taxlaw-2796	376	28	developing	develop	VERB
taxlaw-2796	376	29	countries	country	NOUN
taxlaw-2796	376	30	9	9	NUM
taxlaw-2796	376	31	,	,	PUNCT
taxlaw-2796	376	32	24	24	NUM
taxlaw-2796	376	33	–	–	PUNCT
taxlaw-2796	376	34	25	25	NUM
taxlaw-2796	376	35	(	(	PUNCT
taxlaw-2796	376	36	ved	ve	VERB
taxlaw-2796	376	37	p.	p.	PROPN
taxlaw-2796	376	38	gandhi	gandhi	PROPN
taxlaw-2796	376	39	et	et	PROPN
taxlaw-2796	376	40	al	al	PROPN
taxlaw-2796	376	41	.	.	PUNCT
taxlaw-2796	376	42	eds	eds	PROPN
taxlaw-2796	376	43	.	.	PROPN
taxlaw-2796	376	44	,	,	PUNCT
taxlaw-2796	376	45	1987	1987	NUM
taxlaw-2796	376	46	)	)	PUNCT
taxlaw-2796	376	47	.	.	PUNCT
taxlaw-2796	377	1	97	97	NUM
taxlaw-2796	377	2	.	.	PUNCT
taxlaw-2796	378	1	jitendra	jitendra	PROPN
taxlaw-2796	378	2	r.	r.	PROPN
taxlaw-2796	378	3	modi	modi	PROPN
taxlaw-2796	378	4	et	et	PROPN
taxlaw-2796	378	5	al	al	PROPN
taxlaw-2796	378	6	.	.	PROPN
taxlaw-2796	378	7	,	,	PUNCT
taxlaw-2796	378	8	statistical	statistical	ADJ
taxlaw-2796	378	9	tables	table	NOUN
taxlaw-2796	378	10	,	,	PUNCT
taxlaw-2796	378	11	in	in	ADP
taxlaw-2796	378	12	supply	supply	NOUN
taxlaw-2796	378	13	-	-	PUNCT
taxlaw-2796	378	14	side	side	NOUN
taxlaw-2796	378	15	tax	tax	NOUN
taxlaw-2796	378	16	policy	policy	NOUN
taxlaw-2796	378	17	:	:	PUNCT
taxlaw-2796	378	18	its	its	PRON
taxlaw-2796	378	19	relevance	relevance	NOUN
taxlaw-2796	378	20	to	to	ADP
taxlaw-2796	378	21	developing	develop	VERB
taxlaw-2796	378	22	countries	country	NOUN
taxlaw-2796	378	23	337	337	NUM
taxlaw-2796	378	24	,	,	PUNCT
taxlaw-2796	378	25	table	table	NOUN
taxlaw-2796	378	26	a10	a10	NOUN
taxlaw-2796	378	27	at	at	ADP
taxlaw-2796	378	28	366–67	366–67	NUM
taxlaw-2796	378	29	(	(	PUNCT
taxlaw-2796	378	30	ved	ve	VERB
taxlaw-2796	378	31	p.	p.	PROPN
taxlaw-2796	378	32	gandhi	gandhi	PROPN
taxlaw-2796	378	33	et	et	PROPN
taxlaw-2796	378	34	al	al	PROPN
taxlaw-2796	378	35	.	.	PUNCT
taxlaw-2796	378	36	eds	eds	PROPN
taxlaw-2796	378	37	.	.	PROPN
taxlaw-2796	378	38	,	,	PUNCT
taxlaw-2796	378	39	1987	1987	NUM
taxlaw-2796	378	40	)	)	PUNCT
taxlaw-2796	379	1	[	[	X
taxlaw-2796	379	2	hereinafter	hereinafter	NOUN
taxlaw-2796	379	3	modi	modi	PROPN
taxlaw-2796	379	4	et	et	PROPN
taxlaw-2796	379	5	al	al	PROPN
taxlaw-2796	379	6	.	.	PROPN
taxlaw-2796	379	7	,	,	PUNCT
taxlaw-2796	379	8	statistical	statistical	ADJ
taxlaw-2796	379	9	tables	table	NOUN
taxlaw-2796	379	10	]	]	PUNCT
taxlaw-2796	379	11	.	.	PUNCT
taxlaw-2796	380	1	98	98	NUM
taxlaw-2796	380	2	.	.	PUNCT
taxlaw-2796	381	1	for	for	ADP
taxlaw-2796	381	2	extensive	extensive	ADJ
taxlaw-2796	381	3	discussion	discussion	NOUN
taxlaw-2796	381	4	of	of	ADP
taxlaw-2796	381	5	the	the	DET
taxlaw-2796	381	6	weakness	weakness	NOUN
taxlaw-2796	381	7	of	of	ADP
taxlaw-2796	381	8	tax	tax	NOUN
taxlaw-2796	381	9	administration	administration	NOUN
taxlaw-2796	381	10	in	in	ADP
taxlaw-2796	381	11	most	most	ADJ
taxlaw-2796	381	12	developing	develop	VERB
taxlaw-2796	381	13	countries	country	NOUN
taxlaw-2796	381	14	,	,	PUNCT
taxlaw-2796	381	15	see	see	VERB
taxlaw-2796	381	16	,	,	PUNCT
taxlaw-2796	381	17	e.g.	e.g.	ADV
taxlaw-2796	381	18	,	,	PUNCT
taxlaw-2796	381	19	improving	improve	VERB
taxlaw-2796	381	20	tax	tax	NOUN
taxlaw-2796	381	21	administration	administration	NOUN
taxlaw-2796	381	22	in	in	ADP
taxlaw-2796	381	23	developing	develop	VERB
taxlaw-2796	381	24	countries	country	NOUN
taxlaw-2796	381	25	(	(	PUNCT
taxlaw-2796	381	26	richard	richard	PROPN
taxlaw-2796	381	27	m.	m.	PROPN
taxlaw-2796	381	28	bird	bird	PROPN
taxlaw-2796	381	29	&	&	CCONJ
taxlaw-2796	381	30	milka	milka	PROPN
taxlaw-2796	381	31	casanegra	casanegra	PROPN
taxlaw-2796	381	32	,	,	PUNCT
taxlaw-2796	381	33	eds	eds	PROPN
taxlaw-2796	381	34	.	.	PROPN
taxlaw-2796	381	35	,	,	PUNCT
taxlaw-2796	381	36	1992	1992	NUM
taxlaw-2796	381	37	)	)	PUNCT
taxlaw-2796	381	38	and	and	CCONJ
taxlaw-2796	381	39	arindam	arindam	PROPN
taxlaw-2796	381	40	das	das	PROPN
taxlaw-2796	381	41	-	-	PUNCT
taxlaw-2796	381	42	gupta	gupta	PROPN
taxlaw-2796	381	43	&	&	CCONJ
taxlaw-2796	381	44	dilip	dilip	PROPN
taxlaw-2796	381	45	mookherjee	mookherjee	PROPN
taxlaw-2796	381	46	,	,	PUNCT
taxlaw-2796	381	47	incentives	incentive	NOUN
taxlaw-2796	381	48	and	and	CCONJ
taxlaw-2796	381	49	institutional	institutional	ADJ
taxlaw-2796	381	50	reform	reform	NOUN
taxlaw-2796	381	51	in	in	ADP
taxlaw-2796	381	52	tax	tax	NOUN
taxlaw-2796	381	53	enforcement	enforcement	NOUN
taxlaw-2796	381	54	:	:	PUNCT
taxlaw-2796	381	55	an	an	DET
taxlaw-2796	381	56	analysis	analysis	NOUN
taxlaw-2796	381	57	of	of	ADP
taxlaw-2796	381	58	developing	develop	VERB
taxlaw-2796	381	59	country	country	NOUN
taxlaw-2796	381	60	experience	experience	NOUN
taxlaw-2796	381	61	(	(	PUNCT
taxlaw-2796	381	62	1998	1998	NUM
taxlaw-2796	381	63	)	)	PUNCT
taxlaw-2796	381	64	.	.	PUNCT
taxlaw-2796	382	1	99	99	NUM
taxlaw-2796	382	2	.	.	X
taxlaw-2796	383	1	tanzi	tanzi	PROPN
taxlaw-2796	383	2	&	&	CCONJ
taxlaw-2796	383	3	zee	zee	PROPN
taxlaw-2796	383	4	,	,	PUNCT
taxlaw-2796	383	5	supra	supra	PROPN
taxlaw-2796	383	6	note	note	PROPN
taxlaw-2796	383	7	5	5	NUM
taxlaw-2796	383	8	,	,	PUNCT
taxlaw-2796	383	9	at	at	ADP
taxlaw-2796	383	10	18–19	18–19	NUM
taxlaw-2796	383	11	;	;	PUNCT
taxlaw-2796	383	12	modi	modi	PROPN
taxlaw-2796	383	13	et	et	PROPN
taxlaw-2796	383	14	al	al	PROPN
taxlaw-2796	383	15	.	.	PROPN
taxlaw-2796	383	16	,	,	PUNCT
taxlaw-2796	383	17	statistical	statistical	ADJ
taxlaw-2796	383	18	tables	table	NOUN
taxlaw-2796	383	19	,	,	PUNCT
taxlaw-2796	383	20	supra	supra	PROPN
taxlaw-2796	383	21	note	note	NOUN
taxlaw-2796	383	22	97	97	NUM
taxlaw-2796	383	23	,	,	PUNCT
taxlaw-2796	383	24	table	table	NOUN
taxlaw-2796	383	25	a11	a11	PROPN
taxlaw-2796	383	26	,	,	PUNCT
taxlaw-2796	383	27	at	at	ADP
taxlaw-2796	383	28	368	368	NUM
taxlaw-2796	383	29	.	.	PUNCT
taxlaw-2796	383	30	100	100	NUM
taxlaw-2796	383	31	.	.	PUNCT
taxlaw-2796	384	1	michael	michael	PROPN
taxlaw-2796	384	2	j.	j.	PROPN
taxlaw-2796	384	3	graetz	graetz	PROPN
taxlaw-2796	384	4	&	&	CCONJ
taxlaw-2796	384	5	itai	itai	PROPN
taxlaw-2796	384	6	grinberg	grinberg	PROPN
taxlaw-2796	384	7	,	,	PUNCT
taxlaw-2796	384	8	taxing	tax	VERB
taxlaw-2796	384	9	international	international	ADJ
taxlaw-2796	384	10	portfolio	portfolio	NOUN
taxlaw-2796	384	11	income	income	NOUN
taxlaw-2796	384	12	,	,	PUNCT
taxlaw-2796	384	13	56	56	NUM
taxlaw-2796	384	14	tax	tax	NOUN
taxlaw-2796	384	15	l.	l.	PROPN
taxlaw-2796	384	16	rev	rev	PROPN
taxlaw-2796	384	17	.	.	PROPN
taxlaw-2796	384	18	537	537	NUM
taxlaw-2796	384	19	(	(	PUNCT
taxlaw-2796	384	20	2003	2003	NUM
taxlaw-2796	384	21	)	)	PUNCT
taxlaw-2796	384	22	;	;	PUNCT
taxlaw-2796	384	23	reuven	reuven	PROPN
taxlaw-2796	384	24	s.	s.	PROPN
taxlaw-2796	384	25	avi	avi	PROPN
taxlaw-2796	384	26	-	-	PUNCT
taxlaw-2796	384	27	yonah	yonah	ADJ
taxlaw-2796	384	28	,	,	PUNCT
taxlaw-2796	384	29	globalization	globalization	NOUN
taxlaw-2796	384	30	,	,	PUNCT
taxlaw-2796	384	31	tax	tax	NOUN
taxlaw-2796	384	32	competition	competition	NOUN
taxlaw-2796	384	33	,	,	PUNCT
taxlaw-2796	384	34	and	and	CCONJ
taxlaw-2796	384	35	the	the	DET
taxlaw-2796	384	36	fiscal	fiscal	ADJ
taxlaw-2796	384	37	crisis	crisis	NOUN
taxlaw-2796	384	38	of	of	ADP
taxlaw-2796	384	39	the	the	DET
taxlaw-2796	384	40	welfare	welfare	NOUN
taxlaw-2796	384	41	state	state	NOUN
taxlaw-2796	384	42	,	,	PUNCT
taxlaw-2796	384	43	113	113	NUM
taxlaw-2796	384	44	harv	harv	NOUN
taxlaw-2796	384	45	.	.	PUNCT
taxlaw-2796	385	1	l.	l.	PROPN
taxlaw-2796	385	2	rev	rev	PROPN
taxlaw-2796	385	3	.	.	PROPN
taxlaw-2796	385	4	1573	1573	NUM
taxlaw-2796	385	5	(	(	PUNCT
taxlaw-2796	385	6	2000	2000	NUM
taxlaw-2796	385	7	)	)	PUNCT
taxlaw-2796	385	8	.	.	PUNCT
taxlaw-2796	386	1	194	194	NUM
taxlaw-2796	386	2	columbia	columbia	PROPN
taxlaw-2796	386	3	jour$al	jour$al	PROPN
taxlaw-2796	386	4	of	of	ADP
taxlaw-2796	386	5	tax	tax	NOUN
taxlaw-2796	386	6	law	law	NOUN
taxlaw-2796	386	7	[	[	X
taxlaw-2796	386	8	vol	vol	NOUN
taxlaw-2796	386	9	.	.	PUNCT
taxlaw-2796	387	1	1:174	1:174	NUM
taxlaw-2796	387	2	jurisdiction).101	jurisdiction).101	NOUN
taxlaw-2796	387	3	but	but	CCONJ
taxlaw-2796	387	4	while	while	SCONJ
taxlaw-2796	387	5	countries	country	NOUN
taxlaw-2796	387	6	have	have	VERB
taxlaw-2796	387	7	the	the	DET
taxlaw-2796	387	8	right	right	NOUN
taxlaw-2796	387	9	to	to	PART
taxlaw-2796	387	10	tax	tax	VERB
taxlaw-2796	387	11	their	their	PRON
taxlaw-2796	387	12	residents	resident	NOUN
taxlaw-2796	387	13	on	on	ADP
taxlaw-2796	387	14	their	their	PRON
taxlaw-2796	387	15	portfolio	portfolio	NOUN
taxlaw-2796	387	16	income	income	NOUN
taxlaw-2796	387	17	earned	earn	VERB
taxlaw-2796	387	18	outside	outside	ADP
taxlaw-2796	387	19	the	the	DET
taxlaw-2796	387	20	country	country	NOUN
taxlaw-2796	387	21	,	,	PUNCT
taxlaw-2796	387	22	several	several	ADJ
taxlaw-2796	387	23	countries	country	NOUN
taxlaw-2796	387	24	choose	choose	VERB
taxlaw-2796	387	25	to	to	PART
taxlaw-2796	387	26	tax	tax	VERB
taxlaw-2796	387	27	their	their	PRON
taxlaw-2796	387	28	residents	resident	NOUN
taxlaw-2796	387	29	only	only	ADV
taxlaw-2796	387	30	on	on	ADP
taxlaw-2796	387	31	income	income	NOUN
taxlaw-2796	387	32	earned	earn	VERB
taxlaw-2796	387	33	in	in	ADP
taxlaw-2796	387	34	their	their	PRON
taxlaw-2796	387	35	country.102	country.102	PRON
taxlaw-2796	387	36	in	in	ADP
taxlaw-2796	387	37	the	the	DET
taxlaw-2796	387	38	absence	absence	NOUN
taxlaw-2796	387	39	of	of	ADP
taxlaw-2796	387	40	effective	effective	ADJ
taxlaw-2796	387	41	information	information	NOUN
taxlaw-2796	387	42	exchange	exchange	NOUN
taxlaw-2796	387	43	or	or	CCONJ
taxlaw-2796	387	44	withholding	withholding	NOUN
taxlaw-2796	387	45	regimes	regime	NOUN
taxlaw-2796	387	46	,	,	PUNCT
taxlaw-2796	387	47	even	even	ADV
taxlaw-2796	387	48	those	those	DET
taxlaw-2796	387	49	countries	country	NOUN
taxlaw-2796	387	50	that	that	PRON
taxlaw-2796	387	51	tax	tax	VERB
taxlaw-2796	387	52	their	their	PRON
taxlaw-2796	387	53	residents	resident	NOUN
taxlaw-2796	387	54	on	on	ADP
taxlaw-2796	387	55	their	their	PRON
taxlaw-2796	387	56	world	world	NOUN
taxlaw-2796	387	57	-	-	PUNCT
taxlaw-2796	387	58	wide	wide	ADJ
taxlaw-2796	387	59	income	income	NOUN
taxlaw-2796	387	60	have	have	AUX
taxlaw-2796	387	61	limited	limit	VERB
taxlaw-2796	387	62	ability	ability	NOUN
taxlaw-2796	387	63	to	to	PART
taxlaw-2796	387	64	tax	tax	VERB
taxlaw-2796	387	65	their	their	PRON
taxlaw-2796	387	66	residents	resident	NOUN
taxlaw-2796	387	67	’	’	PART
taxlaw-2796	387	68	foreign	foreign	ADJ
taxlaw-2796	387	69	-	-	PUNCT
taxlaw-2796	387	70	source	source	NOUN
taxlaw-2796	387	71	income	income	NOUN
taxlaw-2796	387	72	effectively.103	effectively.103	NOUN
taxlaw-2796	387	73	the	the	DET
taxlaw-2796	387	74	use	use	NOUN
taxlaw-2796	387	75	of	of	ADP
taxlaw-2796	387	76	tax	tax	NOUN
taxlaw-2796	387	77	havens	haven	NOUN
taxlaw-2796	387	78	and	and	CCONJ
taxlaw-2796	387	79	bank	bank	NOUN
taxlaw-2796	387	80	secrecy	secrecy	NOUN
taxlaw-2796	387	81	laws	law	NOUN
taxlaw-2796	387	82	make	make	VERB
taxlaw-2796	387	83	it	it	PRON
taxlaw-2796	387	84	difficult	difficult	ADJ
taxlaw-2796	387	85	for	for	ADP
taxlaw-2796	387	86	taxing	tax	VERB
taxlaw-2796	387	87	authorities	authority	NOUN
taxlaw-2796	387	88	to	to	PART
taxlaw-2796	387	89	track	track	VERB
taxlaw-2796	387	90	the	the	DET
taxlaw-2796	387	91	investments	investment	NOUN
taxlaw-2796	387	92	of	of	ADP
taxlaw-2796	387	93	their	their	PRON
taxlaw-2796	387	94	residents.104	residents.104	NOUN
taxlaw-2796	387	95	developed	develop	VERB
taxlaw-2796	387	96	countries	country	NOUN
taxlaw-2796	387	97	such	such	ADJ
taxlaw-2796	387	98	as	as	ADP
taxlaw-2796	387	99	the	the	DET
taxlaw-2796	387	100	united	united	PROPN
taxlaw-2796	387	101	states	states	PROPN
taxlaw-2796	387	102	,	,	PUNCT
taxlaw-2796	387	103	germany	germany	PROPN
taxlaw-2796	387	104	,	,	PUNCT
taxlaw-2796	387	105	and	and	CCONJ
taxlaw-2796	387	106	japan	japan	PROPN
taxlaw-2796	387	107	face	face	VERB
taxlaw-2796	387	108	substantial	substantial	ADJ
taxlaw-2796	387	109	challenges	challenge	NOUN
taxlaw-2796	387	110	in	in	ADP
taxlaw-2796	387	111	taxing	tax	VERB
taxlaw-2796	387	112	this	this	DET
taxlaw-2796	387	113	foreign	foreign	ADJ
taxlaw-2796	387	114	-	-	PUNCT
taxlaw-2796	387	115	source	source	NOUN
taxlaw-2796	387	116	income	income	NOUN
taxlaw-2796	387	117	;	;	PUNCT
taxlaw-2796	387	118	developing	develop	VERB
taxlaw-2796	387	119	countries	country	NOUN
taxlaw-2796	387	120	with	with	ADP
taxlaw-2796	387	121	less	less	ADJ
taxlaw-2796	387	122	administrative	administrative	ADJ
taxlaw-2796	387	123	capacity	capacity	NOUN
taxlaw-2796	387	124	face	face	VERB
taxlaw-2796	387	125	even	even	ADV
taxlaw-2796	387	126	greater	great	ADJ
taxlaw-2796	387	127	difficulties.105	difficulties.105	ADJ
taxlaw-2796	387	128	second	second	NOUN
taxlaw-2796	387	129	,	,	PUNCT
taxlaw-2796	387	130	consider	consider	VERB
taxlaw-2796	387	131	the	the	DET
taxlaw-2796	387	132	challenges	challenge	NOUN
taxlaw-2796	387	133	to	to	ADP
taxlaw-2796	387	134	taxing	tax	VERB
taxlaw-2796	387	135	foreign	foreign	ADJ
taxlaw-2796	387	136	investors	investor	NOUN
taxlaw-2796	387	137	on	on	ADP
taxlaw-2796	387	138	their	their	PRON
taxlaw-2796	387	139	portfolio	portfolio	NOUN
taxlaw-2796	387	140	income	income	NOUN
taxlaw-2796	387	141	from	from	ADP
taxlaw-2796	387	142	local	local	ADJ
taxlaw-2796	387	143	investments	investment	NOUN
taxlaw-2796	387	144	.	.	PUNCT
taxlaw-2796	388	1	while	while	SCONJ
taxlaw-2796	388	2	many	many	ADJ
taxlaw-2796	388	3	source	source	NOUN
taxlaw-2796	388	4	countries	country	NOUN
taxlaw-2796	388	5	impose	impose	VERB
taxlaw-2796	388	6	withholding	withholding	NOUN
taxlaw-2796	388	7	taxes	taxis	NOUN
taxlaw-2796	388	8	on	on	ADP
taxlaw-2796	388	9	portfolio	portfolio	NOUN
taxlaw-2796	388	10	income	income	NOUN
taxlaw-2796	388	11	paid	pay	VERB
taxlaw-2796	388	12	by	by	ADP
taxlaw-2796	388	13	domestic	domestic	ADJ
taxlaw-2796	388	14	persons	person	NOUN
taxlaw-2796	388	15	to	to	ADP
taxlaw-2796	388	16	foreign	foreign	ADJ
taxlaw-2796	388	17	investors	investor	NOUN
taxlaw-2796	388	18	,	,	PUNCT
taxlaw-2796	388	19	both	both	PRON
taxlaw-2796	388	20	developed	develop	VERB
taxlaw-2796	388	21	and	and	CCONJ
taxlaw-2796	388	22	developing	develop	VERB
taxlaw-2796	388	23	countries	country	NOUN
taxlaw-2796	388	24	collect	collect	VERB
taxlaw-2796	388	25	little	little	ADJ
taxlaw-2796	388	26	revenue	revenue	NOUN
taxlaw-2796	388	27	from	from	ADP
taxlaw-2796	388	28	portfolio	portfolio	NOUN
taxlaw-2796	388	29	investments	investment	NOUN
taxlaw-2796	388	30	held	hold	VERB
taxlaw-2796	388	31	by	by	ADP
taxlaw-2796	388	32	non	non	ADJ
taxlaw-2796	388	33	-	-	ADJ
taxlaw-2796	388	34	residents.106	residents.106	ADJ
taxlaw-2796	388	35	exceptions	exception	NOUN
taxlaw-2796	388	36	to	to	ADP
taxlaw-2796	388	37	withholding	withholding	NOUN
taxlaw-2796	388	38	requirements	requirement	NOUN
taxlaw-2796	388	39	often	often	ADV
taxlaw-2796	388	40	apply	apply	VERB
taxlaw-2796	388	41	to	to	ADP
taxlaw-2796	388	42	interest	interest	NOUN
taxlaw-2796	388	43	income	income	NOUN
taxlaw-2796	388	44	.	.	PUNCT
taxlaw-2796	389	1	in	in	ADP
taxlaw-2796	389	2	1984	1984	NUM
taxlaw-2796	389	3	,	,	PUNCT
taxlaw-2796	389	4	congress	congress	PROPN
taxlaw-2796	389	5	repealed	repeal	VERB
taxlaw-2796	389	6	the	the	DET
taxlaw-2796	389	7	u.s	u.s	PROPN
taxlaw-2796	389	8	.	.	PROPN
taxlaw-2796	389	9	withholding	withholding	NOUN
taxlaw-2796	389	10	tax	tax	NOUN
taxlaw-2796	389	11	on	on	ADP
taxlaw-2796	389	12	portfolio	portfolio	NOUN
taxlaw-2796	389	13	interest	interest	NOUN
taxlaw-2796	389	14	income	income	NOUN
taxlaw-2796	389	15	held	hold	VERB
taxlaw-2796	389	16	by	by	ADP
taxlaw-2796	389	17	non	non	ADJ
taxlaw-2796	389	18	-	-	PROPN
taxlaw-2796	389	19	u.s	u.s	PROPN
taxlaw-2796	389	20	.	.	PROPN
taxlaw-2796	389	21	residents.107	residents.107	ADP
taxlaw-2796	389	22	the	the	DET
taxlaw-2796	389	23	failure	failure	NOUN
taxlaw-2796	389	24	of	of	ADP
taxlaw-2796	389	25	the	the	DET
taxlaw-2796	389	26	u.s	u.s	PROPN
taxlaw-2796	389	27	.	.	PROPN
taxlaw-2796	389	28	to	to	PART
taxlaw-2796	389	29	tax	tax	VERB
taxlaw-2796	389	30	foreign	foreign	ADJ
taxlaw-2796	389	31	investors	investor	NOUN
taxlaw-2796	389	32	on	on	ADP
taxlaw-2796	389	33	income	income	NOUN
taxlaw-2796	389	34	earned	earn	VERB
taxlaw-2796	389	35	on	on	ADP
taxlaw-2796	389	36	u.s	u.s	PROPN
taxlaw-2796	389	37	.	.	PROPN
taxlaw-2796	389	38	debt	debt	NOUN
taxlaw-2796	389	39	obligations	obligation	NOUN
taxlaw-2796	389	40	makes	make	VERB
taxlaw-2796	389	41	it	it	PRON
taxlaw-2796	389	42	difficult	difficult	ADJ
taxlaw-2796	389	43	for	for	SCONJ
taxlaw-2796	389	44	all	all	DET
taxlaw-2796	389	45	countries	country	NOUN
taxlaw-2796	389	46	to	to	PART
taxlaw-2796	389	47	impose	impose	VERB
taxlaw-2796	389	48	taxes	taxis	NOUN
taxlaw-2796	389	49	on	on	ADP
taxlaw-2796	389	50	portfolio	portfolio	NOUN
taxlaw-2796	389	51	interest	interest	NOUN
taxlaw-2796	389	52	,	,	PUNCT
taxlaw-2796	389	53	especially	especially	ADV
taxlaw-2796	389	54	developing	develop	VERB
taxlaw-2796	389	55	countries	country	NOUN
taxlaw-2796	389	56	.	.	PUNCT
taxlaw-2796	390	1	with	with	ADP
taxlaw-2796	390	2	respect	respect	NOUN
taxlaw-2796	390	3	to	to	ADP
taxlaw-2796	390	4	other	other	ADJ
taxlaw-2796	390	5	types	type	NOUN
taxlaw-2796	390	6	of	of	ADP
taxlaw-2796	390	7	portfolio	portfolio	NOUN
taxlaw-2796	390	8	income	income	NOUN
taxlaw-2796	390	9	,	,	PUNCT
taxlaw-2796	390	10	many	many	ADJ
taxlaw-2796	390	11	countries	country	NOUN
taxlaw-2796	390	12	have	have	AUX
taxlaw-2796	390	13	entered	enter	VERB
taxlaw-2796	390	14	into	into	ADP
taxlaw-2796	390	15	tax	tax	NOUN
taxlaw-2796	390	16	treaties	treaty	NOUN
taxlaw-2796	390	17	that	that	PRON
taxlaw-2796	390	18	trade	trade	VERB
taxlaw-2796	390	19	away	away	ADV
taxlaw-2796	390	20	the	the	DET
taxlaw-2796	390	21	right	right	NOUN
taxlaw-2796	390	22	to	to	PART
taxlaw-2796	390	23	collect	collect	VERB
taxlaw-2796	390	24	income	income	NOUN
taxlaw-2796	390	25	on	on	ADP
taxlaw-2796	390	26	passive	passive	ADJ
taxlaw-2796	390	27	investments	investment	NOUN
taxlaw-2796	390	28	held	hold	VERB
taxlaw-2796	390	29	by	by	ADP
taxlaw-2796	390	30	foreign	foreign	ADJ
taxlaw-2796	390	31	investors	investor	NOUN
taxlaw-2796	390	32	,	,	PUNCT
taxlaw-2796	390	33	presumably	presumably	ADV
taxlaw-2796	390	34	hoping	hope	VERB
taxlaw-2796	390	35	to	to	PART
taxlaw-2796	390	36	attract	attract	VERB
taxlaw-2796	390	37	more	more	ADJ
taxlaw-2796	390	38	foreign	foreign	ADJ
taxlaw-2796	390	39	investment.108	investment.108	NOUN
taxlaw-2796	390	40	developing	develop	VERB
taxlaw-2796	390	41	countries	country	NOUN
taxlaw-2796	390	42	vary	vary	VERB
taxlaw-2796	390	43	greatly	greatly	ADV
taxlaw-2796	390	44	in	in	ADP
taxlaw-2796	390	45	the	the	DET
taxlaw-2796	390	46	tax	tax	NOUN
taxlaw-2796	390	47	wedge	wedge	NOUN
taxlaw-2796	390	48	applicable	applicable	ADJ
taxlaw-2796	390	49	to	to	ADP
taxlaw-2796	390	50	101	101	NUM
taxlaw-2796	390	51	.	.	PUNCT
taxlaw-2796	391	1	see	see	VERB
taxlaw-2796	391	2	generally	generally	ADV
taxlaw-2796	391	3	,	,	PUNCT
taxlaw-2796	391	4	reuven	reuven	PROPN
taxlaw-2796	391	5	s.	s.	PROPN
taxlaw-2796	391	6	avi	avi	PROPN
taxlaw-2796	391	7	-	-	PUNCT
taxlaw-2796	391	8	yonah	yonah	PROPN
taxlaw-2796	391	9	,	,	PUNCT
taxlaw-2796	391	10	the	the	DET
taxlaw-2796	391	11	structure	structure	NOUN
taxlaw-2796	391	12	of	of	ADP
taxlaw-2796	391	13	international	international	ADJ
taxlaw-2796	391	14	taxation	taxation	NOUN
taxlaw-2796	391	15	:	:	PUNCT
taxlaw-2796	391	16	a	a	DET
taxlaw-2796	391	17	proposal	proposal	NOUN
taxlaw-2796	391	18	for	for	ADP
taxlaw-2796	391	19	simplification	simplification	NOUN
taxlaw-2796	391	20	,	,	PUNCT
taxlaw-2796	391	21	74	74	NUM
taxlaw-2796	391	22	tex	tex	PROPN
taxlaw-2796	391	23	.	.	PROPN
taxlaw-2796	391	24	l.	l.	PROPN
taxlaw-2796	391	25	rev	rev	PROPN
taxlaw-2796	391	26	.	.	PROPN
taxlaw-2796	391	27	1301	1301	NUM
taxlaw-2796	391	28	(	(	PUNCT
taxlaw-2796	391	29	1996	1996	NUM
taxlaw-2796	391	30	)	)	PUNCT
taxlaw-2796	391	31	.	.	PUNCT
taxlaw-2796	392	1	102	102	NUM
taxlaw-2796	392	2	.	.	PUNCT
taxlaw-2796	393	1	hugh	hugh	PROPN
taxlaw-2796	393	2	j.	j.	PROPN
taxlaw-2796	393	3	ault	ault	PROPN
taxlaw-2796	393	4	&	&	CCONJ
taxlaw-2796	393	5	brian	brian	PROPN
taxlaw-2796	393	6	j.	j.	PROPN
taxlaw-2796	393	7	arnold	arnold	PROPN
taxlaw-2796	393	8	,	,	PUNCT
taxlaw-2796	393	9	comparative	comparative	ADJ
taxlaw-2796	393	10	income	income	NOUN
taxlaw-2796	393	11	taxation	taxation	NOUN
taxlaw-2796	393	12	:	:	PUNCT
taxlaw-2796	393	13	a	a	DET
taxlaw-2796	393	14	structural	structural	ADJ
taxlaw-2796	393	15	analysis	analysis	NOUN
taxlaw-2796	393	16	372–75	372–75	NUM
taxlaw-2796	393	17	(	(	PUNCT
taxlaw-2796	393	18	2d	2d	NOUN
taxlaw-2796	393	19	.	.	PUNCT
taxlaw-2796	394	1	ed	ed	NOUN
taxlaw-2796	394	2	2004	2004	NUM
taxlaw-2796	394	3	)	)	PUNCT
taxlaw-2796	394	4	.	.	PUNCT
taxlaw-2796	395	1	103	103	NUM
taxlaw-2796	395	2	.	.	X
taxlaw-2796	395	3	avi	avi	VERB
taxlaw-2796	395	4	-	-	PUNCT
taxlaw-2796	395	5	yonah	yonah	ADJ
taxlaw-2796	395	6	,	,	PUNCT
taxlaw-2796	395	7	supra	supra	PROPN
taxlaw-2796	395	8	note	note	PROPN
taxlaw-2796	395	9	100	100	NUM
taxlaw-2796	395	10	,	,	PUNCT
taxlaw-2796	395	11	at	at	ADP
taxlaw-2796	395	12	1584	1584	NUM
taxlaw-2796	395	13	.	.	PUNCT
taxlaw-2796	396	1	104	104	NUM
taxlaw-2796	396	2	.	.	PUNCT
taxlaw-2796	397	1	i	i	PRON
taxlaw-2796	397	2	d.	d.	PROPN
taxlaw-2796	397	3	at	at	ADP
taxlaw-2796	397	4	1576	1576	NUM
taxlaw-2796	397	5	.	.	PUNCT
taxlaw-2796	398	1	105	105	NUM
taxlaw-2796	398	2	.	.	PUNCT
taxlaw-2796	399	1	i	i	PRON
taxlaw-2796	399	2	d.	d.	VERB
taxlaw-2796	399	3	at	at	ADP
taxlaw-2796	399	4	1581–86	1581–86	NUM
taxlaw-2796	399	5	.	.	PUNCT
taxlaw-2796	400	1	106	106	NUM
taxlaw-2796	400	2	.	.	PUNCT
taxlaw-2796	401	1	for	for	ADP
taxlaw-2796	401	2	a	a	DET
taxlaw-2796	401	3	review	review	NOUN
taxlaw-2796	401	4	of	of	ADP
taxlaw-2796	401	5	the	the	DET
taxlaw-2796	401	6	challenges	challenge	NOUN
taxlaw-2796	401	7	to	to	ADP
taxlaw-2796	401	8	taxing	tax	VERB
taxlaw-2796	401	9	non	non	NOUN
taxlaw-2796	401	10	-	-	NOUN
taxlaw-2796	401	11	residents	resident	NOUN
taxlaw-2796	401	12	in	in	ADP
taxlaw-2796	401	13	the	the	DET
taxlaw-2796	401	14	philippines	philippine	NOUN
taxlaw-2796	401	15	see	see	VERB
taxlaw-2796	401	16	richard	richard	PROPN
taxlaw-2796	401	17	d.	d.	PROPN
taxlaw-2796	401	18	pomp	pomp	PROPN
taxlaw-2796	401	19	,	,	PUNCT
taxlaw-2796	401	20	the	the	DET
taxlaw-2796	401	21	experience	experience	NOUN
taxlaw-2796	401	22	of	of	ADP
taxlaw-2796	401	23	the	the	DET
taxlaw-2796	401	24	philippines	philippine	NOUN
taxlaw-2796	401	25	in	in	ADP
taxlaw-2796	401	26	taxing	tax	VERB
taxlaw-2796	401	27	its	its	PRON
taxlaw-2796	401	28	$	$	SYM
taxlaw-2796	401	29	on	on	ADP
taxlaw-2796	401	30	-	-	PUNCT
taxlaw-2796	401	31	resident	resident	ADJ
taxlaw-2796	401	32	citizens	citizen	NOUN
taxlaw-2796	401	33	,	,	PUNCT
taxlaw-2796	401	34	in	in	ADP
taxlaw-2796	401	35	income	income	NOUN
taxlaw-2796	401	36	taxation	taxation	NOUN
taxlaw-2796	401	37	and	and	CCONJ
taxlaw-2796	401	38	international	international	ADJ
taxlaw-2796	401	39	personal	personal	ADJ
taxlaw-2796	401	40	mobility	mobility	NOUN
taxlaw-2796	401	41	43	43	NUM
taxlaw-2796	401	42	(	(	PUNCT
taxlaw-2796	401	43	j.	j.	PROPN
taxlaw-2796	401	44	bhagwati	bhagwati	PROPN
taxlaw-2796	401	45	&	&	CCONJ
taxlaw-2796	401	46	j.	j.	PROPN
taxlaw-2796	401	47	wilson	wilson	PROPN
taxlaw-2796	401	48	eds	eds	PROPN
taxlaw-2796	401	49	.	.	PROPN
taxlaw-2796	401	50	,	,	PUNCT
taxlaw-2796	401	51	1989	1989	NUM
taxlaw-2796	401	52	)	)	PUNCT
taxlaw-2796	401	53	.	.	PUNCT
taxlaw-2796	402	1	107	107	NUM
taxlaw-2796	402	2	.	.	PUNCT
taxlaw-2796	403	1	deficit	deficit	NOUN
taxlaw-2796	403	2	reduction	reduction	NOUN
taxlaw-2796	403	3	act	act	NOUN
taxlaw-2796	403	4	of	of	ADP
taxlaw-2796	403	5	1984	1984	NUM
taxlaw-2796	403	6	,	,	PUNCT
taxlaw-2796	403	7	pub	pub	NOUN
taxlaw-2796	403	8	.	.	PUNCT
taxlaw-2796	404	1	l.	l.	PROPN
taxlaw-2796	404	2	no	no	INTJ
taxlaw-2796	404	3	.	.	PROPN
taxlaw-2796	405	1	98	98	NUM
taxlaw-2796	405	2	-	-	SYM
taxlaw-2796	405	3	369	369	NUM
taxlaw-2796	405	4	,	,	PUNCT
taxlaw-2796	405	5	§	§	NOUN
taxlaw-2796	405	6	127(a	127(a	NUM
taxlaw-2796	405	7	)	)	PUNCT
taxlaw-2796	405	8	(	(	PUNCT
taxlaw-2796	405	9	codified	codify	VERB
taxlaw-2796	405	10	as	as	SCONJ
taxlaw-2796	405	11	amended	amend	VERB
taxlaw-2796	405	12	at	at	ADP
taxlaw-2796	405	13	i.r.c	i.r.c	NOUN
taxlaw-2796	405	14	.	.	PUNCT
taxlaw-2796	406	1	§	§	PROPN
taxlaw-2796	406	2	871	871	NUM
taxlaw-2796	406	3	(	(	PUNCT
taxlaw-2796	406	4	h	h	NOUN
taxlaw-2796	406	5	)	)	PUNCT
taxlaw-2796	406	6	(	(	PUNCT
taxlaw-2796	406	7	1994	1994	NUM
taxlaw-2796	406	8	)	)	PUNCT
taxlaw-2796	406	9	)	)	PUNCT
taxlaw-2796	406	10	.	.	PUNCT
taxlaw-2796	407	1	108	108	NUM
taxlaw-2796	407	2	.	.	PUNCT
taxlaw-2796	408	1	for	for	ADP
taxlaw-2796	408	2	a	a	DET
taxlaw-2796	408	3	recent	recent	ADJ
taxlaw-2796	408	4	review	review	NOUN
taxlaw-2796	408	5	of	of	ADP
taxlaw-2796	408	6	the	the	DET
taxlaw-2796	408	7	effectiveness	effectiveness	NOUN
taxlaw-2796	408	8	of	of	ADP
taxlaw-2796	408	9	tax	tax	NOUN
taxlaw-2796	408	10	incentives	incentive	NOUN
taxlaw-2796	408	11	in	in	ADP
taxlaw-2796	408	12	attracting	attract	VERB
taxlaw-2796	408	13	foreign	foreign	ADJ
taxlaw-2796	408	14	investment	investment	NOUN
taxlaw-2796	408	15	,	,	PUNCT
taxlaw-2796	408	16	see	see	VERB
taxlaw-2796	408	17	alexander	alexander	PROPN
taxlaw-2796	408	18	klemm	klemm	PROPN
taxlaw-2796	408	19	,	,	PUNCT
taxlaw-2796	408	20	causes	cause	NOUN
taxlaw-2796	408	21	,	,	PUNCT
taxlaw-2796	408	22	benefits	benefit	NOUN
taxlaw-2796	408	23	,	,	PUNCT
taxlaw-2796	408	24	and	and	CCONJ
taxlaw-2796	408	25	risks	risk	NOUN
taxlaw-2796	408	26	of	of	ADP
taxlaw-2796	408	27	business	business	NOUN
taxlaw-2796	408	28	tax	tax	NOUN
taxlaw-2796	408	29	incentives	incentive	NOUN
taxlaw-2796	408	30	(	(	PUNCT
taxlaw-2796	408	31	imf	imf	PROPN
taxlaw-2796	408	32	working	working	PROPN
taxlaw-2796	408	33	paper	paper	NOUN
taxlaw-2796	408	34	,	,	PUNCT
taxlaw-2796	408	35	no	no	INTJ
taxlaw-2796	408	36	.	.	NOUN
taxlaw-2796	409	1	09/21	09/21	NUM
taxlaw-2796	409	2	,	,	PUNCT
taxlaw-2796	409	3	2009	2009	NUM
taxlaw-2796	409	4	)	)	PUNCT
taxlaw-2796	409	5	and	and	CCONJ
taxlaw-2796	409	6	for	for	ADP
taxlaw-2796	409	7	an	an	DET
taxlaw-2796	409	8	empirical	empirical	ADJ
taxlaw-2796	409	9	analysis	analysis	NOUN
taxlaw-2796	409	10	,	,	PUNCT
taxlaw-2796	409	11	see	see	VERB
taxlaw-2796	409	12	alexander	alexander	PROPN
taxlaw-2796	409	13	klemm	klemm	PROPN
taxlaw-2796	409	14	&	&	CCONJ
taxlaw-2796	409	15	stefan	stefan	PROPN
taxlaw-2796	409	16	van	van	PROPN
taxlaw-2796	409	17	parys	parys	PROPN
taxlaw-2796	409	18	,	,	PUNCT
taxlaw-2796	409	19	empirical	empirical	ADJ
taxlaw-2796	409	20	evidence	evidence	NOUN
taxlaw-2796	409	21	on	on	ADP
taxlaw-2796	409	22	the	the	DET
taxlaw-2796	409	23	effects	effect	NOUN
taxlaw-2796	409	24	of	of	ADP
taxlaw-2796	409	25	tax	tax	NOUN
taxlaw-2796	409	26	incentives	incentive	NOUN
taxlaw-2796	409	27	(	(	PUNCT
taxlaw-2796	409	28	imf	imf	PROPN
taxlaw-2796	409	29	working	working	PROPN
taxlaw-2796	409	30	paper	paper	NOUN
taxlaw-2796	409	31	,	,	PUNCT
taxlaw-2796	409	32	no	no	INTJ
taxlaw-2796	409	33	.	.	PUNCT
taxlaw-2796	409	34	09/136	09/136	NOUN
taxlaw-2796	409	35	,	,	PUNCT
taxlaw-2796	409	36	2009	2009	NUM
taxlaw-2796	409	37	)	)	PUNCT
taxlaw-2796	409	38	.	.	PUNCT
taxlaw-2796	410	1	2010	2010	NUM
taxlaw-2796	410	2	]	]	PUNCT
taxlaw-2796	410	3	dual	dual	ADV
taxlaw-2796	410	4	i$come	i$come	PRON
taxlaw-2796	410	5	taxatio$	taxatio$	NUM
taxlaw-2796	410	6	195	195	NUM
taxlaw-2796	410	7	labor	labor	NOUN
taxlaw-2796	410	8	income	income	NOUN
taxlaw-2796	410	9	.	.	PUNCT
taxlaw-2796	411	1	differences	difference	NOUN
taxlaw-2796	411	2	in	in	ADP
taxlaw-2796	411	3	relative	relative	ADJ
taxlaw-2796	411	4	tax	tax	NOUN
taxlaw-2796	411	5	rates	rate	NOUN
taxlaw-2796	411	6	under	under	ADP
taxlaw-2796	411	7	the	the	DET
taxlaw-2796	411	8	personal	personal	ADJ
taxlaw-2796	411	9	income	income	NOUN
taxlaw-2796	411	10	tax	tax	NOUN
taxlaw-2796	411	11	system	system	NOUN
taxlaw-2796	411	12	partly	partly	ADV
taxlaw-2796	411	13	explain	explain	VERB
taxlaw-2796	411	14	the	the	DET
taxlaw-2796	411	15	variations	variation	NOUN
taxlaw-2796	411	16	,	,	PUNCT
taxlaw-2796	411	17	but	but	CCONJ
taxlaw-2796	411	18	most	most	ADJ
taxlaw-2796	411	19	of	of	ADP
taxlaw-2796	411	20	the	the	DET
taxlaw-2796	411	21	difference	difference	NOUN
taxlaw-2796	411	22	is	be	AUX
taxlaw-2796	411	23	attributable	attributable	ADJ
taxlaw-2796	411	24	to	to	ADP
taxlaw-2796	411	25	payroll	payroll	NOUN
taxlaw-2796	411	26	or	or	CCONJ
taxlaw-2796	411	27	social	social	ADJ
taxlaw-2796	411	28	security	security	NOUN
taxlaw-2796	411	29	taxes	taxis	NOUN
taxlaw-2796	411	30	imposed	impose	VERB
taxlaw-2796	411	31	on	on	ADP
taxlaw-2796	411	32	workers	worker	NOUN
taxlaw-2796	411	33	and	and	CCONJ
taxlaw-2796	411	34	employers	employer	NOUN
taxlaw-2796	411	35	to	to	PART
taxlaw-2796	411	36	fund	fund	VERB
taxlaw-2796	411	37	unemployment	unemployment	NOUN
taxlaw-2796	411	38	,	,	PUNCT
taxlaw-2796	411	39	medical	medical	ADJ
taxlaw-2796	411	40	care	care	NOUN
taxlaw-2796	411	41	,	,	PUNCT
taxlaw-2796	411	42	or	or	CCONJ
taxlaw-2796	411	43	pension	pension	NOUN
taxlaw-2796	411	44	benefits.109	benefits.109	VERB
taxlaw-2796	411	45	these	these	DET
taxlaw-2796	411	46	taxes	taxis	NOUN
taxlaw-2796	411	47	on	on	ADP
taxlaw-2796	411	48	labor	labor	NOUN
taxlaw-2796	411	49	(	(	PUNCT
taxlaw-2796	411	50	and	and	CCONJ
taxlaw-2796	411	51	associated	associated	ADJ
taxlaw-2796	411	52	benefits	benefit	NOUN
taxlaw-2796	411	53	)	)	PUNCT
taxlaw-2796	411	54	are	be	AUX
taxlaw-2796	411	55	especially	especially	ADV
taxlaw-2796	411	56	high	high	ADJ
taxlaw-2796	411	57	in	in	ADP
taxlaw-2796	411	58	many	many	ADJ
taxlaw-2796	411	59	eastern	eastern	ADJ
taxlaw-2796	411	60	and	and	CCONJ
taxlaw-2796	411	61	central	central	ADJ
taxlaw-2796	411	62	european	european	ADJ
taxlaw-2796	411	63	countries	country	NOUN
taxlaw-2796	411	64	,	,	PUNCT
taxlaw-2796	411	65	countries	country	NOUN
taxlaw-2796	411	66	of	of	ADP
taxlaw-2796	411	67	the	the	DET
taxlaw-2796	411	68	former	former	ADJ
taxlaw-2796	411	69	soviet	soviet	PROPN
taxlaw-2796	411	70	union	union	NOUN
taxlaw-2796	411	71	,	,	PUNCT
taxlaw-2796	411	72	and	and	CCONJ
taxlaw-2796	411	73	several	several	ADJ
taxlaw-2796	411	74	latin	latin	ADJ
taxlaw-2796	411	75	american	american	ADJ
taxlaw-2796	411	76	countries.110	countries.110	PROPN
taxlaw-2796	411	77	to	to	ADP
taxlaw-2796	411	78	the	the	DET
taxlaw-2796	411	79	extent	extent	NOUN
taxlaw-2796	411	80	that	that	SCONJ
taxlaw-2796	411	81	these	these	DET
taxlaw-2796	411	82	payroll	payroll	NOUN
taxlaw-2796	411	83	or	or	CCONJ
taxlaw-2796	411	84	social	social	ADJ
taxlaw-2796	411	85	security	security	NOUN
taxlaw-2796	411	86	taxes	taxis	NOUN
taxlaw-2796	411	87	exceed	exceed	VERB
taxlaw-2796	411	88	the	the	DET
taxlaw-2796	411	89	value	value	NOUN
taxlaw-2796	411	90	of	of	ADP
taxlaw-2796	411	91	expected	expect	VERB
taxlaw-2796	411	92	benefits	benefit	NOUN
taxlaw-2796	411	93	,	,	PUNCT
taxlaw-2796	411	94	they	they	PRON
taxlaw-2796	411	95	constitute	constitute	VERB
taxlaw-2796	411	96	an	an	DET
taxlaw-2796	411	97	additional	additional	ADJ
taxlaw-2796	411	98	tax	tax	NOUN
taxlaw-2796	411	99	on	on	ADP
taxlaw-2796	411	100	labor	labor	NOUN
taxlaw-2796	411	101	income	income	NOUN
taxlaw-2796	411	102	.	.	PUNCT
taxlaw-2796	412	1	corporate	corporate	ADJ
taxlaw-2796	412	2	tax	tax	NOUN
taxlaw-2796	412	3	systems	system	NOUN
taxlaw-2796	412	4	in	in	ADP
taxlaw-2796	412	5	developing	develop	VERB
taxlaw-2796	412	6	countries	country	NOUN
taxlaw-2796	412	7	vary	vary	VERB
taxlaw-2796	412	8	greatly	greatly	ADV
taxlaw-2796	412	9	in	in	ADP
taxlaw-2796	412	10	scope	scope	NOUN
taxlaw-2796	412	11	and	and	CCONJ
taxlaw-2796	412	12	design	design	NOUN
taxlaw-2796	412	13	.	.	PUNCT
taxlaw-2796	413	1	many	many	ADJ
taxlaw-2796	413	2	developing	develop	VERB
taxlaw-2796	413	3	countries	country	NOUN
taxlaw-2796	413	4	receive	receive	VERB
taxlaw-2796	413	5	a	a	DET
taxlaw-2796	413	6	large	large	ADJ
taxlaw-2796	413	7	percentage	percentage	NOUN
taxlaw-2796	413	8	of	of	ADP
taxlaw-2796	413	9	their	their	PRON
taxlaw-2796	413	10	corporate	corporate	ADJ
taxlaw-2796	413	11	tax	tax	NOUN
taxlaw-2796	413	12	revenues	revenue	NOUN
taxlaw-2796	413	13	from	from	ADP
taxlaw-2796	413	14	a	a	DET
taxlaw-2796	413	15	relatively	relatively	ADV
taxlaw-2796	413	16	small	small	ADJ
taxlaw-2796	413	17	number	number	NOUN
taxlaw-2796	413	18	of	of	ADP
taxlaw-2796	413	19	taxpayers	taxpayer	NOUN
taxlaw-2796	413	20	,	,	PUNCT
taxlaw-2796	413	21	whereas	whereas	SCONJ
taxlaw-2796	413	22	other	other	ADJ
taxlaw-2796	413	23	countries	country	NOUN
taxlaw-2796	413	24	have	have	VERB
taxlaw-2796	413	25	a	a	DET
taxlaw-2796	413	26	more	more	ADV
taxlaw-2796	413	27	diversified	diversified	ADJ
taxlaw-2796	413	28	tax	tax	NOUN
taxlaw-2796	413	29	base.111	base.111	NOUN
taxlaw-2796	413	30	countries	country	NOUN
taxlaw-2796	413	31	differ	differ	VERB
taxlaw-2796	413	32	both	both	PRON
taxlaw-2796	413	33	as	as	ADP
taxlaw-2796	413	34	to	to	ADP
taxlaw-2796	413	35	the	the	DET
taxlaw-2796	413	36	level	level	NOUN
taxlaw-2796	413	37	of	of	ADP
taxlaw-2796	413	38	corporate	corporate	ADJ
taxlaw-2796	413	39	income	income	NOUN
taxlaw-2796	413	40	tax	tax	NOUN
taxlaw-2796	413	41	rates	rate	NOUN
taxlaw-2796	413	42	and	and	CCONJ
taxlaw-2796	413	43	the	the	DET
taxlaw-2796	413	44	relationship	relationship	NOUN
taxlaw-2796	413	45	of	of	ADP
taxlaw-2796	413	46	the	the	DET
taxlaw-2796	413	47	corporate	corporate	ADJ
taxlaw-2796	413	48	rate	rate	NOUN
taxlaw-2796	413	49	to	to	ADP
taxlaw-2796	413	50	personal	personal	ADJ
taxlaw-2796	413	51	income	income	NOUN
taxlaw-2796	413	52	tax	tax	NOUN
taxlaw-2796	413	53	rates	rate	NOUN
taxlaw-2796	413	54	.	.	PUNCT
taxlaw-2796	414	1	as	as	SCONJ
taxlaw-2796	414	2	table	table	NOUN
taxlaw-2796	414	3	2	2	NUM
taxlaw-2796	414	4	indicates	indicate	VERB
taxlaw-2796	414	5	,	,	PUNCT
taxlaw-2796	414	6	while	while	SCONJ
taxlaw-2796	414	7	some	some	DET
taxlaw-2796	414	8	regional	regional	ADJ
taxlaw-2796	414	9	convergence	convergence	NOUN
taxlaw-2796	414	10	does	do	AUX
taxlaw-2796	414	11	exist	exist	VERB
taxlaw-2796	414	12	,	,	PUNCT
taxlaw-2796	414	13	there	there	PRON
taxlaw-2796	414	14	is	be	VERB
taxlaw-2796	414	15	no	no	DET
taxlaw-2796	414	16	easy	easy	ADJ
taxlaw-2796	414	17	explanation	explanation	NOUN
taxlaw-2796	414	18	for	for	ADP
taxlaw-2796	414	19	either	either	CCONJ
taxlaw-2796	414	20	the	the	DET
taxlaw-2796	414	21	variation	variation	NOUN
taxlaw-2796	414	22	in	in	ADP
taxlaw-2796	414	23	the	the	DET
taxlaw-2796	414	24	level	level	NOUN
taxlaw-2796	414	25	of	of	ADP
taxlaw-2796	414	26	tax	tax	NOUN
taxlaw-2796	414	27	rates	rate	NOUN
taxlaw-2796	414	28	or	or	CCONJ
taxlaw-2796	414	29	the	the	DET
taxlaw-2796	414	30	differences	difference	NOUN
taxlaw-2796	414	31	between	between	ADP
taxlaw-2796	414	32	personal	personal	ADJ
taxlaw-2796	414	33	and	and	CCONJ
taxlaw-2796	414	34	corporate	corporate	ADJ
taxlaw-2796	414	35	rates	rate	NOUN
taxlaw-2796	414	36	in	in	ADP
taxlaw-2796	414	37	these	these	DET
taxlaw-2796	414	38	countries	country	NOUN
taxlaw-2796	414	39	.	.	PUNCT
taxlaw-2796	415	1	109	109	NUM
taxlaw-2796	415	2	.	.	PUNCT
taxlaw-2796	415	3	see	see	VERB
taxlaw-2796	415	4	world	world	PROPN
taxlaw-2796	415	5	bank	bank	PROPN
taxlaw-2796	415	6	,	,	PUNCT
taxlaw-2796	415	7	paying	pay	VERB
taxlaw-2796	415	8	taxes	taxis	NOUN
taxlaw-2796	415	9	2010	2010	NUM
taxlaw-2796	415	10	,	,	PUNCT
taxlaw-2796	415	11	app	app	PROPN
taxlaw-2796	415	12	.	.	PROPN
taxlaw-2796	415	13	table	table	NOUN
taxlaw-2796	415	14	1.4	1.4	NUM
taxlaw-2796	415	15	(	(	PUNCT
taxlaw-2796	415	16	2010	2010	NUM
taxlaw-2796	415	17	)	)	PUNCT
taxlaw-2796	415	18	for	for	ADP
taxlaw-2796	415	19	the	the	DET
taxlaw-2796	415	20	estimated	estimate	VERB
taxlaw-2796	415	21	size	size	NOUN
taxlaw-2796	415	22	of	of	ADP
taxlaw-2796	415	23	social	social	ADJ
taxlaw-2796	415	24	security	security	NOUN
taxlaw-2796	415	25	and	and	CCONJ
taxlaw-2796	415	26	labor	labor	NOUN
taxlaw-2796	415	27	taxes	taxis	NOUN
taxlaw-2796	415	28	paid	pay	VERB
taxlaw-2796	415	29	by	by	ADP
taxlaw-2796	415	30	employers	employer	NOUN
taxlaw-2796	415	31	in	in	ADP
taxlaw-2796	415	32	most	most	ADJ
taxlaw-2796	415	33	developing	develop	VERB
taxlaw-2796	415	34	countries	country	NOUN
taxlaw-2796	415	35	.	.	PUNCT
taxlaw-2796	416	1	110	110	NUM
taxlaw-2796	416	2	.	.	X
taxlaw-2796	417	1	for	for	ADP
taxlaw-2796	417	2	discussion	discussion	NOUN
taxlaw-2796	417	3	,	,	PUNCT
taxlaw-2796	417	4	see	see	VERB
taxlaw-2796	417	5	rutkowski	rutkowski	PROPN
taxlaw-2796	417	6	,	,	PUNCT
taxlaw-2796	417	7	supra	supra	PROPN
taxlaw-2796	417	8	note	note	PROPN
taxlaw-2796	417	9	92	92	NUM
taxlaw-2796	417	10	,	,	PUNCT
taxlaw-2796	417	11	at	at	ADP
taxlaw-2796	417	12	281	281	NUM
taxlaw-2796	417	13	;	;	PUNCT
taxlaw-2796	417	14	james	james	PROPN
taxlaw-2796	417	15	alm	alm	PROPN
taxlaw-2796	417	16	&	&	CCONJ
taxlaw-2796	417	17	hugo	hugo	PROPN
taxlaw-2796	417	18	lópezcastaño	lópezcastaño	PROPN
taxlaw-2796	417	19	,	,	PUNCT
taxlaw-2796	417	20	payroll	payroll	NOUN
taxlaw-2796	417	21	taxes	taxis	NOUN
taxlaw-2796	417	22	in	in	ADP
taxlaw-2796	417	23	colombia	colombia	PROPN
taxlaw-2796	417	24	,	,	PUNCT
taxlaw-2796	417	25	in	in	ADP
taxlaw-2796	417	26	fiscal	fiscal	ADJ
taxlaw-2796	417	27	reform	reform	NOUN
taxlaw-2796	417	28	in	in	ADP
taxlaw-2796	417	29	colombia	colombia	PROPN
taxlaw-2796	417	30	195	195	NUM
taxlaw-2796	417	31	(	(	PUNCT
taxlaw-2796	417	32	richard	richard	PROPN
taxlaw-2796	417	33	m.	m.	PROPN
taxlaw-2796	417	34	bird	bird	PROPN
taxlaw-2796	417	35	et	et	PROPN
taxlaw-2796	417	36	al	al	PROPN
taxlaw-2796	417	37	.	.	PUNCT
taxlaw-2796	418	1	eds	eds	PROPN
taxlaw-2796	418	2	.	.	PROPN
taxlaw-2796	418	3	,	,	PUNCT
taxlaw-2796	418	4	2005	2005	NUM
taxlaw-2796	418	5	)	)	PUNCT
taxlaw-2796	418	6	;	;	PUNCT
taxlaw-2796	418	7	john	john	PROPN
taxlaw-2796	418	8	norregaard	norregaard	PROPN
taxlaw-2796	418	9	&	&	CCONJ
taxlaw-2796	418	10	tehmina	tehmina	PROPN
taxlaw-2796	418	11	s.	s.	PROPN
taxlaw-2796	418	12	kahn	kahn	PROPN
taxlaw-2796	418	13	,	,	PUNCT
taxlaw-2796	418	14	tax	tax	NOUN
taxlaw-2796	418	15	policy	policy	NOUN
taxlaw-2796	418	16	:	:	PUNCT
taxlaw-2796	418	17	recent	recent	ADJ
taxlaw-2796	418	18	trends	trend	NOUN
taxlaw-2796	418	19	and	and	CCONJ
taxlaw-2796	418	20	coming	come	VERB
taxlaw-2796	418	21	challenges	challenge	NOUN
taxlaw-2796	418	22	12–15	12–15	NUM
taxlaw-2796	418	23	(	(	PUNCT
taxlaw-2796	418	24	int’l	int’l	NUM
taxlaw-2796	418	25	monetary	monetary	ADJ
taxlaw-2796	418	26	fund	fund	NOUN
taxlaw-2796	418	27	,	,	PUNCT
taxlaw-2796	418	28	working	working	NOUN
taxlaw-2796	418	29	paper	paper	NOUN
taxlaw-2796	418	30	no	no	INTJ
taxlaw-2796	418	31	.	.	PUNCT
taxlaw-2796	418	32	07/274	07/274	NUM
taxlaw-2796	418	33	,	,	PUNCT
taxlaw-2796	418	34	2007	2007	NUM
taxlaw-2796	418	35	)	)	PUNCT
taxlaw-2796	418	36	.	.	PUNCT
taxlaw-2796	419	1	111	111	NUM
taxlaw-2796	419	2	.	.	PUNCT
taxlaw-2796	420	1	in	in	ADP
taxlaw-2796	420	2	many	many	ADJ
taxlaw-2796	420	3	developing	develop	VERB
taxlaw-2796	420	4	countries	country	NOUN
taxlaw-2796	420	5	,	,	PUNCT
taxlaw-2796	420	6	as	as	ADV
taxlaw-2796	420	7	little	little	ADJ
taxlaw-2796	420	8	as	as	ADP
taxlaw-2796	420	9	one	one	NUM
taxlaw-2796	420	10	percent	percent	NOUN
taxlaw-2796	420	11	of	of	ADP
taxlaw-2796	420	12	taxpayers	taxpayer	NOUN
taxlaw-2796	420	13	generate	generate	VERB
taxlaw-2796	420	14	over	over	ADP
taxlaw-2796	420	15	70	70	NUM
taxlaw-2796	420	16	%	%	NOUN
taxlaw-2796	420	17	of	of	ADP
taxlaw-2796	420	18	corporate	corporate	ADJ
taxlaw-2796	420	19	tax	tax	NOUN
taxlaw-2796	420	20	revenues	revenue	NOUN
taxlaw-2796	420	21	.	.	PUNCT
taxlaw-2796	421	1	see	see	VERB
taxlaw-2796	421	2	katherine	katherine	PROPN
taxlaw-2796	421	3	baer	baer	PROPN
taxlaw-2796	421	4	,	,	PUNCT
taxlaw-2796	421	5	olivier	olivier	PROPN
taxlaw-2796	421	6	p.	p.	NOUN
taxlaw-2796	421	7	benon	benon	PROPN
taxlaw-2796	421	8	&	&	CCONJ
taxlaw-2796	421	9	juan	juan	PROPN
taxlaw-2796	421	10	a.	a.	PROPN
taxlaw-2796	421	11	toro	toro	PROPN
taxlaw-2796	421	12	rivera	rivera	PROPN
taxlaw-2796	421	13	,	,	PUNCT
taxlaw-2796	421	14	improving	improve	VERB
taxlaw-2796	421	15	large	large	ADJ
taxlaw-2796	421	16	taxpayers	taxpayer	NOUN
taxlaw-2796	421	17	’	’	PART
taxlaw-2796	421	18	compliance	compliance	NOUN
taxlaw-2796	421	19	:	:	PUNCT
taxlaw-2796	421	20	a	a	DET
taxlaw-2796	421	21	review	review	NOUN
taxlaw-2796	421	22	of	of	ADP
taxlaw-2796	421	23	country	country	NOUN
taxlaw-2796	421	24	experience	experience	NOUN
taxlaw-2796	421	25	(	(	PUNCT
taxlaw-2796	421	26	imf	imf	PROPN
taxlaw-2796	421	27	occasional	occasional	ADJ
taxlaw-2796	421	28	paper	paper	NOUN
taxlaw-2796	421	29	215	215	NUM
taxlaw-2796	421	30	,	,	PUNCT
taxlaw-2796	421	31	2002	2002	NUM
taxlaw-2796	421	32	)	)	PUNCT
taxlaw-2796	421	33	.	.	PUNCT
taxlaw-2796	422	1	this	this	PRON
taxlaw-2796	422	2	marked	mark	VERB
taxlaw-2796	422	3	concentration	concentration	NOUN
taxlaw-2796	422	4	of	of	ADP
taxlaw-2796	422	5	the	the	DET
taxlaw-2796	422	6	tax	tax	NOUN
taxlaw-2796	422	7	base	base	NOUN
taxlaw-2796	422	8	has	have	AUX
taxlaw-2796	422	9	,	,	PUNCT
taxlaw-2796	422	10	in	in	ADP
taxlaw-2796	422	11	many	many	ADJ
taxlaw-2796	422	12	countries	country	NOUN
taxlaw-2796	422	13	,	,	PUNCT
taxlaw-2796	422	14	led	lead	VERB
taxlaw-2796	422	15	to	to	ADP
taxlaw-2796	422	16	the	the	DET
taxlaw-2796	422	17	creation	creation	NOUN
taxlaw-2796	422	18	of	of	ADP
taxlaw-2796	422	19	large	large	ADJ
taxlaw-2796	422	20	taxpayer	taxpayer	NOUN
taxlaw-2796	422	21	units	unit	NOUN
taxlaw-2796	422	22	(	(	PUNCT
taxlaw-2796	422	23	ltus	ltus	PROPN
taxlaw-2796	422	24	)	)	PUNCT
taxlaw-2796	422	25	dedicated	dedicate	VERB
taxlaw-2796	422	26	specifically	specifically	ADV
taxlaw-2796	422	27	to	to	ADP
taxlaw-2796	422	28	servicing	service	VERB
taxlaw-2796	422	29	and	and	CCONJ
taxlaw-2796	422	30	monitoring	monitor	VERB
taxlaw-2796	422	31	such	such	ADJ
taxlaw-2796	422	32	taxpayers	taxpayer	NOUN
taxlaw-2796	422	33	.	.	PUNCT
taxlaw-2796	423	1	196	196	NUM
taxlaw-2796	423	2	columbia	columbia	PROPN
taxlaw-2796	423	3	jour$al	jour$al	PROPN
taxlaw-2796	423	4	of	of	ADP
taxlaw-2796	423	5	tax	tax	NOUN
taxlaw-2796	423	6	law	law	NOUN
taxlaw-2796	423	7	[	[	X
taxlaw-2796	423	8	vol	vol	NOUN
taxlaw-2796	423	9	.	.	PUNCT
taxlaw-2796	424	1	1:174	1:174	NUM
taxlaw-2796	424	2	table	table	NOUN
taxlaw-2796	424	3	2	2	NUM
taxlaw-2796	424	4	.	.	NOUN
taxlaw-2796	424	5	relative	relative	ADJ
taxlaw-2796	424	6	personal	personal	ADJ
taxlaw-2796	424	7	and	and	CCONJ
taxlaw-2796	424	8	corporate	corporate	ADJ
taxlaw-2796	424	9	income	income	NOUN
taxlaw-2796	424	10	tax	tax	NOUN
taxlaw-2796	424	11	rates	rate	NOUN
taxlaw-2796	424	12	in	in	ADP
taxlaw-2796	424	13	selected	select	VERB
taxlaw-2796	424	14	developing	develop	VERB
taxlaw-2796	424	15	countries	country	NOUN
taxlaw-2796	424	16	112	112	NUM
taxlaw-2796	424	17	personal	personal	ADJ
taxlaw-2796	424	18	income	income	NOUN
taxlaw-2796	424	19	tax	tax	NOUN
taxlaw-2796	424	20	(	(	PUNCT
taxlaw-2796	424	21	2009	2009	NUM
taxlaw-2796	424	22	)	)	PUNCT
taxlaw-2796	424	23	corporate	corporate	ADJ
taxlaw-2796	424	24	income	income	NOUN
taxlaw-2796	424	25	tax	tax	NOUN
taxlaw-2796	424	26	(	(	PUNCT
taxlaw-2796	424	27	2009	2009	NUM
taxlaw-2796	424	28	)	)	PUNCT
taxlaw-2796	424	29	difference	difference	NOUN
taxlaw-2796	424	30	senegal	senegal	NOUN
taxlaw-2796	424	31	50	50	NUM
taxlaw-2796	424	32	25	25	NUM
taxlaw-2796	424	33	25	25	NUM
taxlaw-2796	424	34	croatia	croatia	PROPN
taxlaw-2796	424	35	45	45	NUM
taxlaw-2796	424	36	20	20	NUM
taxlaw-2796	424	37	25	25	NUM
taxlaw-2796	424	38	chile	chile	NOUN
taxlaw-2796	424	39	40	40	NUM
taxlaw-2796	424	40	17	17	NUM
taxlaw-2796	424	41	23	23	NUM
taxlaw-2796	424	42	hungary	hungary	NOUN
taxlaw-2796	424	43	38	38	NUM
taxlaw-2796	424	44	16	16	NUM
taxlaw-2796	424	45	22	22	NUM
taxlaw-2796	424	46	poland	poland	NOUN
taxlaw-2796	424	47	40	40	NUM
taxlaw-2796	424	48	19	19	NUM
taxlaw-2796	424	49	21	21	NUM
taxlaw-2796	424	50	china	china	NOUN
taxlaw-2796	424	51	45	45	NUM
taxlaw-2796	424	52	25	25	NUM
taxlaw-2796	424	53	20	20	NUM
taxlaw-2796	424	54	slovenia	slovenia	NOUN
taxlaw-2796	424	55	41	41	NUM
taxlaw-2796	424	56	21	21	NUM
taxlaw-2796	424	57	20	20	NUM
taxlaw-2796	424	58	vietnam	vietnam	NOUN
taxlaw-2796	424	59	40	40	NUM
taxlaw-2796	424	60	25	25	NUM
taxlaw-2796	424	61	15	15	NUM
taxlaw-2796	424	62	turkey	turkey	NOUN
taxlaw-2796	424	63	35	35	NUM
taxlaw-2796	424	64	20	20	NUM
taxlaw-2796	424	65	15	15	NUM
taxlaw-2796	424	66	uzbekistan	uzbekistan	NOUN
taxlaw-2796	424	67	25	25	NUM
taxlaw-2796	424	68	10	10	NUM
taxlaw-2796	424	69	15	15	NUM
taxlaw-2796	424	70	morocco	morocco	NOUN
taxlaw-2796	424	71	42	42	NUM
taxlaw-2796	424	72	30	30	NUM
taxlaw-2796	424	73	12	12	NUM
taxlaw-2796	424	74	south	south	NOUN
taxlaw-2796	424	75	africa	africa	PROPN
taxlaw-2796	424	76	40	40	NUM
taxlaw-2796	424	77	28	28	NUM
taxlaw-2796	424	78	12	12	NUM
taxlaw-2796	424	79	cyprus	cyprus	PROPN
taxlaw-2796	424	80	25	25	NUM
taxlaw-2796	424	81	15	15	NUM
taxlaw-2796	424	82	10	10	NUM
taxlaw-2796	424	83	georgia	georgia	NOUN
taxlaw-2796	424	84	25	25	NUM
taxlaw-2796	424	85	15	15	NUM
taxlaw-2796	424	86	10	10	NUM
taxlaw-2796	424	87	indonesia	indonesia	PROPN
taxlaw-2796	424	88	35	35	NUM
taxlaw-2796	424	89	28	28	NUM
taxlaw-2796	424	90	7	7	NUM
taxlaw-2796	424	91	belarus	belarus	NOUN
taxlaw-2796	424	92	30	30	NUM
taxlaw-2796	424	93	24	24	NUM
taxlaw-2796	424	94	6	6	NUM
taxlaw-2796	424	95	latvia	latvia	PROPN
taxlaw-2796	424	96	20	20	NUM
taxlaw-2796	424	97	15	15	NUM
taxlaw-2796	424	98	5	5	NUM
taxlaw-2796	424	99	serbia	serbia	NOUN
taxlaw-2796	424	100	15	15	NUM
taxlaw-2796	424	101	10	10	NUM
taxlaw-2796	424	102	5	5	NUM
taxlaw-2796	424	103	malaysia	malaysia	NOUN
taxlaw-2796	424	104	28	28	NUM
taxlaw-2796	424	105	25	25	NUM
taxlaw-2796	424	106	3	3	NUM
taxlaw-2796	424	107	mexico	mexico	NOUN
taxlaw-2796	424	108	30	30	NUM
taxlaw-2796	424	109	28	28	NUM
taxlaw-2796	424	110	2	2	NUM
taxlaw-2796	424	111	hong	hong	PROPN
taxlaw-2796	424	112	kong	kong	PROPN
taxlaw-2796	424	113	17	17	NUM
taxlaw-2796	424	114	16.5	16.5	NUM
taxlaw-2796	424	115	0.5	0.5	NUM
taxlaw-2796	424	116	argentina	argentina	NOUN
taxlaw-2796	424	117	35	35	NUM
taxlaw-2796	424	118	35	35	NUM
taxlaw-2796	424	119	0	0	NUM
taxlaw-2796	425	1	venezuela	venezuela	NOUN
taxlaw-2796	425	2	34	34	NUM
taxlaw-2796	425	3	34	34	NUM
taxlaw-2796	425	4	0	0	NUM
taxlaw-2796	425	5	guatemala	guatemala	PROPN
taxlaw-2796	425	6	31	31	NUM
taxlaw-2796	425	7	31	31	NUM
taxlaw-2796	425	8	0	0	NUM
taxlaw-2796	425	9	peru	peru	PROPN
taxlaw-2796	425	10	30	30	NUM
taxlaw-2796	425	11	30	30	NUM
taxlaw-2796	425	12	0	0	NUM
taxlaw-2796	425	13	tanzania	tanzania	PROPN
taxlaw-2796	425	14	30	30	NUM
taxlaw-2796	425	15	30	30	NUM
taxlaw-2796	425	16	0	0	NUM
taxlaw-2796	425	17	el	el	PROPN
taxlaw-2796	425	18	salvador	salvador	PROPN
taxlaw-2796	425	19	25	25	NUM
taxlaw-2796	425	20	25	25	NUM
taxlaw-2796	425	21	0	0	NUM
taxlaw-2796	425	22	estonia	estonia	PROPN
taxlaw-2796	425	23	21	21	NUM
taxlaw-2796	425	24	21	21	NUM
taxlaw-2796	425	25	0	0	NUM
taxlaw-2796	425	26	egypt	egypt	PROPN
taxlaw-2796	425	27	20	20	NUM
taxlaw-2796	425	28	20	20	NUM
taxlaw-2796	425	29	0	0	NUM
taxlaw-2796	425	30	slovak	slovak	NOUN
taxlaw-2796	425	31	republic	republic	NOUN
taxlaw-2796	425	32	19	19	NUM
taxlaw-2796	425	33	19	19	NUM
taxlaw-2796	425	34	0	0	NUM
taxlaw-2796	425	35	romania	romania	NOUN
taxlaw-2796	425	36	16	16	NUM
taxlaw-2796	425	37	16	16	NUM
taxlaw-2796	425	38	0	0	NUM
taxlaw-2796	425	39	zambia	zambia	PROPN
taxlaw-2796	425	40	35	35	NUM
taxlaw-2796	425	41	40	40	NUM
taxlaw-2796	425	42	-5	-5	PROPN
taxlaw-2796	425	43	czech	czech	PROPN
taxlaw-2796	425	44	republic	republic	NOUN
taxlaw-2796	425	45	15	15	NUM
taxlaw-2796	425	46	20	20	NUM
taxlaw-2796	425	47	-5	-5	NOUN
taxlaw-2796	425	48	russia	russia	PROPN
taxlaw-2796	425	49	13	13	NUM
taxlaw-2796	425	50	20	20	NUM
taxlaw-2796	425	51	-7	-7	NOUN
taxlaw-2796	425	52	jordan	jordan	PROPN
taxlaw-2796	425	53	25	25	NUM
taxlaw-2796	425	54	35	35	NUM
taxlaw-2796	425	55	-10	-10	PUNCT
taxlaw-2796	425	56	kazakhstan	kazakhstan	PROPN
taxlaw-2796	425	57	10	10	NUM
taxlaw-2796	425	58	20	20	NUM
taxlaw-2796	425	59	-10	-10	SYM
taxlaw-2796	425	60	pakistan	pakistan	PROPN
taxlaw-2796	425	61	20	20	NUM
taxlaw-2796	425	62	35	35	NUM
taxlaw-2796	425	63	-15	-15	SYM
taxlaw-2796	425	64	angola	angola	PROPN
taxlaw-2796	425	65	15	15	NUM
taxlaw-2796	425	66	35	35	NUM
taxlaw-2796	425	67	-20	-20	NUM
taxlaw-2796	425	68	112	112	NUM
taxlaw-2796	425	69	.	.	PUNCT
taxlaw-2796	426	1	the	the	DET
taxlaw-2796	426	2	data	datum	NOUN
taxlaw-2796	426	3	are	be	AUX
taxlaw-2796	426	4	from	from	ADP
taxlaw-2796	426	5	ernst	ernst	PROPN
taxlaw-2796	426	6	&	&	CCONJ
taxlaw-2796	426	7	young	young	ADJ
taxlaw-2796	426	8	,	,	PUNCT
taxlaw-2796	426	9	global	global	ADJ
taxlaw-2796	426	10	executive	executive	NOUN
taxlaw-2796	426	11	(	(	PUNCT
taxlaw-2796	426	12	2009	2009	NUM
taxlaw-2796	426	13	)	)	PUNCT
taxlaw-2796	427	1	[	[	X
taxlaw-2796	427	2	hereinafter	hereinafter	NOUN
taxlaw-2796	427	3	ey	ey	PRON
taxlaw-2796	427	4	global	global	ADJ
taxlaw-2796	427	5	executive	executive	NOUN
taxlaw-2796	427	6	]	]	PUNCT
taxlaw-2796	427	7	and	and	CCONJ
taxlaw-2796	427	8	ernst	ernst	PROPN
taxlaw-2796	427	9	&	&	CCONJ
taxlaw-2796	427	10	young	young	PROPN
taxlaw-2796	427	11	,	,	PUNCT
taxlaw-2796	427	12	the	the	DET
taxlaw-2796	427	13	2009	2009	NUM
taxlaw-2796	427	14	worldwide	worldwide	ADJ
taxlaw-2796	427	15	corporate	corporate	ADJ
taxlaw-2796	427	16	tax	tax	NOUN
taxlaw-2796	427	17	guide	guide	NOUN
taxlaw-2796	427	18	(	(	PUNCT
taxlaw-2796	427	19	2009	2009	NUM
taxlaw-2796	427	20	)	)	PUNCT
taxlaw-2796	428	1	[	[	X
taxlaw-2796	428	2	hereinafter	hereinafter	NOUN
taxlaw-2796	428	3	ey	ey	PRON
taxlaw-2796	428	4	worldwide	worldwide	PROPN
taxlaw-2796	428	5	corp	corp	PROPN
taxlaw-2796	428	6	.	.	PROPN
taxlaw-2796	428	7	tax	tax	PROPN
taxlaw-2796	428	8	guide	guide	NOUN
taxlaw-2796	428	9	]	]	PUNCT
taxlaw-2796	428	10	.	.	PUNCT
taxlaw-2796	429	1	2010	2010	NUM
taxlaw-2796	429	2	]	]	PUNCT
taxlaw-2796	429	3	dual	dual	ADV
taxlaw-2796	429	4	i$come	i$come	PRON
taxlaw-2796	429	5	taxatio$	taxatio$	SYM
taxlaw-2796	429	6	197	197	NUM
taxlaw-2796	429	7	spending	spending	NOUN
taxlaw-2796	429	8	patterns	pattern	NOUN
taxlaw-2796	429	9	also	also	ADV
taxlaw-2796	429	10	differ	differ	VERB
taxlaw-2796	429	11	.	.	PUNCT
taxlaw-2796	430	1	the	the	DET
taxlaw-2796	430	2	aggregate	aggregate	ADJ
taxlaw-2796	430	3	levels	level	NOUN
taxlaw-2796	430	4	of	of	ADP
taxlaw-2796	430	5	taxes	taxis	NOUN
taxlaw-2796	430	6	and	and	CCONJ
taxlaw-2796	430	7	expenditures	expenditure	NOUN
taxlaw-2796	430	8	are	be	AUX
taxlaw-2796	430	9	smaller	small	ADJ
taxlaw-2796	430	10	in	in	ADP
taxlaw-2796	430	11	developing	develop	VERB
taxlaw-2796	430	12	countries	country	NOUN
taxlaw-2796	430	13	than	than	ADP
taxlaw-2796	430	14	in	in	ADP
taxlaw-2796	430	15	developed	developed	ADJ
taxlaw-2796	430	16	countries.113	countries.113	ADJ
taxlaw-2796	430	17	expenditure	expenditure	NOUN
taxlaw-2796	430	18	programs	program	NOUN
taxlaw-2796	430	19	to	to	PART
taxlaw-2796	430	20	alleviate	alleviate	VERB
taxlaw-2796	430	21	poverty	poverty	NOUN
taxlaw-2796	430	22	or	or	CCONJ
taxlaw-2796	430	23	to	to	PART
taxlaw-2796	430	24	reduce	reduce	VERB
taxlaw-2796	430	25	inequality	inequality	NOUN
taxlaw-2796	430	26	are	be	AUX
taxlaw-2796	430	27	much	much	ADV
taxlaw-2796	430	28	smaller	small	ADJ
taxlaw-2796	430	29	in	in	ADP
taxlaw-2796	430	30	developing	develop	VERB
taxlaw-2796	430	31	countries	country	NOUN
taxlaw-2796	430	32	than	than	ADP
taxlaw-2796	430	33	programs	program	NOUN
taxlaw-2796	430	34	in	in	ADP
taxlaw-2796	430	35	most	most	ADV
taxlaw-2796	430	36	developed	develop	VERB
taxlaw-2796	430	37	countries.114	countries.114	NOUN
taxlaw-2796	430	38	nonetheless	nonetheless	ADV
taxlaw-2796	430	39	,	,	PUNCT
taxlaw-2796	430	40	much	much	ADV
taxlaw-2796	430	41	as	as	ADP
taxlaw-2796	430	42	in	in	ADP
taxlaw-2796	430	43	the	the	DET
taxlaw-2796	430	44	nordic	nordic	ADJ
taxlaw-2796	430	45	countries	country	NOUN
taxlaw-2796	430	46	in	in	ADP
taxlaw-2796	430	47	the	the	DET
taxlaw-2796	430	48	1980s	1980s	NUM
taxlaw-2796	430	49	,	,	PUNCT
taxlaw-2796	430	50	developing	develop	VERB
taxlaw-2796	430	51	countries	country	NOUN
taxlaw-2796	430	52	require	require	VERB
taxlaw-2796	430	53	tax	tax	NOUN
taxlaw-2796	430	54	revenues	revenue	NOUN
taxlaw-2796	430	55	to	to	PART
taxlaw-2796	430	56	support	support	VERB
taxlaw-2796	430	57	government	government	NOUN
taxlaw-2796	430	58	programs	program	NOUN
taxlaw-2796	430	59	and	and	CCONJ
taxlaw-2796	430	60	also	also	ADV
taxlaw-2796	430	61	face	face	VERB
taxlaw-2796	430	62	challenges	challenge	NOUN
taxlaw-2796	430	63	in	in	ADP
taxlaw-2796	430	64	maintaining	maintain	VERB
taxlaw-2796	430	65	or	or	CCONJ
taxlaw-2796	430	66	increasing	increase	VERB
taxlaw-2796	430	67	income	income	NOUN
taxlaw-2796	430	68	tax	tax	NOUN
taxlaw-2796	430	69	revenues	revenue	NOUN
taxlaw-2796	430	70	from	from	ADP
taxlaw-2796	430	71	increasing	increase	VERB
taxlaw-2796	430	72	global	global	ADJ
taxlaw-2796	430	73	tax	tax	PROPN
taxlaw-2796	430	74	competition.115	competition.115	PROPN
taxlaw-2796	430	75	b.	b.	PROPN
taxlaw-2796	430	76	design	design	NOUN
taxlaw-2796	430	77	choices	choice	NOUN
taxlaw-2796	430	78	as	as	ADP
taxlaw-2796	430	79	in	in	ADP
taxlaw-2796	430	80	the	the	DET
taxlaw-2796	430	81	nordic	nordic	ADJ
taxlaw-2796	430	82	cases	case	NOUN
taxlaw-2796	430	83	,	,	PUNCT
taxlaw-2796	430	84	several	several	ADJ
taxlaw-2796	430	85	design	design	NOUN
taxlaw-2796	430	86	options	option	NOUN
taxlaw-2796	430	87	exist	exist	VERB
taxlaw-2796	430	88	for	for	ADP
taxlaw-2796	430	89	dual	dual	ADJ
taxlaw-2796	430	90	income	income	NOUN
taxlaw-2796	430	91	taxes	taxis	NOUN
taxlaw-2796	430	92	.	.	PUNCT
taxlaw-2796	431	1	the	the	DET
taxlaw-2796	431	2	considerations	consideration	NOUN
taxlaw-2796	431	3	in	in	ADP
taxlaw-2796	431	4	choosing	choose	VERB
taxlaw-2796	431	5	tax	tax	NOUN
taxlaw-2796	431	6	rates	rate	NOUN
taxlaw-2796	431	7	and	and	CCONJ
taxlaw-2796	431	8	bases	basis	NOUN
taxlaw-2796	431	9	differ	differ	VERB
taxlaw-2796	431	10	from	from	ADP
taxlaw-2796	431	11	the	the	DET
taxlaw-2796	431	12	nordic	nordic	ADJ
taxlaw-2796	431	13	countries	country	NOUN
taxlaw-2796	431	14	and	and	CCONJ
taxlaw-2796	431	15	also	also	ADV
taxlaw-2796	431	16	vary	vary	VERB
taxlaw-2796	431	17	substantially	substantially	ADV
taxlaw-2796	431	18	among	among	ADP
taxlaw-2796	431	19	developing	develop	VERB
taxlaw-2796	431	20	countries	country	NOUN
taxlaw-2796	431	21	.	.	PUNCT
taxlaw-2796	432	1	1	1	X
taxlaw-2796	432	2	.	.	X
taxlaw-2796	432	3	personal	personal	ADJ
taxlaw-2796	432	4	income	income	NOUN
taxlaw-2796	432	5	tax	tax	NOUN
taxlaw-2796	432	6	system	system	NOUN
taxlaw-2796	432	7	.	.	PUNCT
taxlaw-2796	433	1	the	the	DET
taxlaw-2796	433	2	first	first	ADJ
taxlaw-2796	433	3	set	set	NOUN
taxlaw-2796	433	4	of	of	ADP
taxlaw-2796	433	5	design	design	NOUN
taxlaw-2796	433	6	options	option	NOUN
taxlaw-2796	433	7	under	under	ADP
taxlaw-2796	433	8	the	the	DET
taxlaw-2796	433	9	personal	personal	ADJ
taxlaw-2796	433	10	income	income	NOUN
taxlaw-2796	433	11	tax	tax	NOUN
taxlaw-2796	433	12	system	system	NOUN
taxlaw-2796	433	13	involves	involve	VERB
taxlaw-2796	433	14	choices	choice	NOUN
taxlaw-2796	433	15	as	as	ADP
taxlaw-2796	433	16	to	to	ADP
taxlaw-2796	433	17	the	the	DET
taxlaw-2796	433	18	level	level	NOUN
taxlaw-2796	433	19	of	of	ADP
taxlaw-2796	433	20	tax	tax	NOUN
taxlaw-2796	433	21	rates	rate	NOUN
taxlaw-2796	433	22	and	and	CCONJ
taxlaw-2796	433	23	the	the	DET
taxlaw-2796	433	24	relationship	relationship	NOUN
taxlaw-2796	433	25	of	of	ADP
taxlaw-2796	433	26	tax	tax	NOUN
taxlaw-2796	433	27	rates	rate	NOUN
taxlaw-2796	433	28	for	for	ADP
taxlaw-2796	433	29	income	income	NOUN
taxlaw-2796	433	30	from	from	ADP
taxlaw-2796	433	31	capital	capital	NOUN
taxlaw-2796	433	32	and	and	CCONJ
taxlaw-2796	433	33	income	income	NOUN
taxlaw-2796	433	34	from	from	ADP
taxlaw-2796	433	35	labor	labor	NOUN
taxlaw-2796	433	36	.	.	PUNCT
taxlaw-2796	434	1	the	the	DET
taxlaw-2796	434	2	options	option	NOUN
taxlaw-2796	434	3	for	for	ADP
taxlaw-2796	434	4	any	any	DET
taxlaw-2796	434	5	particular	particular	ADJ
taxlaw-2796	434	6	country	country	NOUN
taxlaw-2796	434	7	are	be	AUX
taxlaw-2796	434	8	strongly	strongly	ADV
taxlaw-2796	434	9	influenced	influence	VERB
taxlaw-2796	434	10	by	by	ADP
taxlaw-2796	434	11	the	the	DET
taxlaw-2796	434	12	tax	tax	NOUN
taxlaw-2796	434	13	rates	rate	NOUN
taxlaw-2796	434	14	of	of	ADP
taxlaw-2796	434	15	the	the	DET
taxlaw-2796	434	16	existing	exist	VERB
taxlaw-2796	434	17	tax	tax	NOUN
taxlaw-2796	434	18	regime	regime	NOUN
taxlaw-2796	434	19	,	,	PUNCT
taxlaw-2796	434	20	as	as	ADV
taxlaw-2796	434	21	well	well	ADV
taxlaw-2796	434	22	as	as	ADP
taxlaw-2796	434	23	the	the	DET
taxlaw-2796	434	24	tax	tax	NOUN
taxlaw-2796	434	25	rates	rate	NOUN
taxlaw-2796	434	26	of	of	ADP
taxlaw-2796	434	27	other	other	ADJ
taxlaw-2796	434	28	countries	country	NOUN
taxlaw-2796	434	29	in	in	ADP
taxlaw-2796	434	30	the	the	DET
taxlaw-2796	434	31	region.116	region.116	ADJ
taxlaw-2796	434	32	choices	choice	NOUN
taxlaw-2796	434	33	as	as	ADP
taxlaw-2796	434	34	to	to	ADP
taxlaw-2796	434	35	the	the	DET
taxlaw-2796	434	36	level	level	NOUN
taxlaw-2796	434	37	of	of	ADP
taxlaw-2796	434	38	tax	tax	NOUN
taxlaw-2796	434	39	rates	rate	NOUN
taxlaw-2796	434	40	include	include	VERB
taxlaw-2796	434	41	both	both	CCONJ
taxlaw-2796	434	42	the	the	DET
taxlaw-2796	434	43	positive	positive	ADJ
taxlaw-2796	434	44	marginal	marginal	ADJ
taxlaw-2796	434	45	tax	tax	NOUN
taxlaw-2796	434	46	rates	rate	NOUN
taxlaw-2796	434	47	and	and	CCONJ
taxlaw-2796	434	48	the	the	DET
taxlaw-2796	434	49	zero	zero	NUM
taxlaw-2796	434	50	-	-	PUNCT
taxlaw-2796	434	51	bracket	bracket	NOUN
taxlaw-2796	434	52	amounts	amount	NOUN
taxlaw-2796	434	53	(	(	PUNCT
taxlaw-2796	434	54	also	also	ADV
taxlaw-2796	434	55	referred	refer	VERB
taxlaw-2796	434	56	to	to	ADP
taxlaw-2796	434	57	as	as	ADP
taxlaw-2796	434	58	the	the	DET
taxlaw-2796	434	59	tax	tax	NOUN
taxlaw-2796	434	60	free	free	ADJ
taxlaw-2796	434	61	minimum	minimum	NOUN
taxlaw-2796	434	62	or	or	CCONJ
taxlaw-2796	434	63	basic	basic	ADJ
taxlaw-2796	434	64	allowance	allowance	NOUN
taxlaw-2796	434	65	)	)	PUNCT
taxlaw-2796	434	66	.	.	PUNCT
taxlaw-2796	435	1	marginal	marginal	ADJ
taxlaw-2796	435	2	income	income	NOUN
taxlaw-2796	435	3	tax	tax	NOUN
taxlaw-2796	435	4	rates	rate	NOUN
taxlaw-2796	435	5	under	under	ADP
taxlaw-2796	435	6	personal	personal	ADJ
taxlaw-2796	435	7	income	income	NOUN
taxlaw-2796	435	8	tax	tax	NOUN
taxlaw-2796	435	9	systems	system	NOUN
taxlaw-2796	435	10	have	have	AUX
taxlaw-2796	435	11	declined	decline	VERB
taxlaw-2796	435	12	substantially	substantially	ADV
taxlaw-2796	435	13	in	in	ADP
taxlaw-2796	435	14	recent	recent	ADJ
taxlaw-2796	435	15	decades.117	decades.117	VERB
taxlaw-2796	435	16	the	the	DET
taxlaw-2796	435	17	dispersion	dispersion	NOUN
taxlaw-2796	435	18	of	of	ADP
taxlaw-2796	435	19	rates	rate	NOUN
taxlaw-2796	435	20	among	among	ADP
taxlaw-2796	435	21	countries	country	NOUN
taxlaw-2796	435	22	has	have	AUX
taxlaw-2796	435	23	also	also	ADV
taxlaw-2796	435	24	narrowed	narrow	VERB
taxlaw-2796	435	25	considerably	considerably	ADV
taxlaw-2796	435	26	,	,	PUNCT
taxlaw-2796	435	27	particularly	particularly	ADV
taxlaw-2796	435	28	within	within	ADP
taxlaw-2796	435	29	regions.118	regions.118	NOUN
taxlaw-2796	435	30	as	as	ADP
taxlaw-2796	435	31	markets	market	NOUN
taxlaw-2796	435	32	for	for	ADP
taxlaw-2796	435	33	both	both	DET
taxlaw-2796	435	34	labor	labor	NOUN
taxlaw-2796	435	35	and	and	CCONJ
taxlaw-2796	435	36	113	113	NUM
taxlaw-2796	435	37	.	.	PUNCT
taxlaw-2796	436	1	robin	robin	PROPN
taxlaw-2796	436	2	burgess	burgess	PROPN
taxlaw-2796	436	3	&	&	CCONJ
taxlaw-2796	436	4	nicholas	nicholas	PROPN
taxlaw-2796	436	5	stern	stern	PROPN
taxlaw-2796	436	6	,	,	PUNCT
taxlaw-2796	436	7	taxation	taxation	NOUN
taxlaw-2796	436	8	and	and	CCONJ
taxlaw-2796	436	9	development	development	NOUN
taxlaw-2796	436	10	,	,	PUNCT
taxlaw-2796	436	11	31	31	NUM
taxlaw-2796	436	12	j.	j.	PROPN
taxlaw-2796	436	13	of	of	ADP
taxlaw-2796	436	14	econ	econ	PROPN
taxlaw-2796	436	15	.	.	PUNCT
taxlaw-2796	437	1	lit	lit	PROPN
taxlaw-2796	437	2	.	.	PUNCT
taxlaw-2796	438	1	762	762	NUM
taxlaw-2796	438	2	,	,	PUNCT
taxlaw-2796	438	3	764–75	764–75	NUM
taxlaw-2796	438	4	(	(	PUNCT
taxlaw-2796	438	5	1993	1993	NUM
taxlaw-2796	438	6	)	)	PUNCT
taxlaw-2796	438	7	.	.	PUNCT
taxlaw-2796	439	1	114	114	NUM
taxlaw-2796	439	2	.	.	PUNCT
taxlaw-2796	440	1	chu	chu	PROPN
taxlaw-2796	440	2	,	,	PUNCT
taxlaw-2796	440	3	davoodi	davoodi	PROPN
taxlaw-2796	440	4	&	&	CCONJ
taxlaw-2796	440	5	gupta	gupta	PROPN
taxlaw-2796	440	6	,	,	PUNCT
taxlaw-2796	440	7	supra	supra	PROPN
taxlaw-2796	440	8	note	note	PROPN
taxlaw-2796	440	9	11	11	NUM
taxlaw-2796	440	10	,	,	PUNCT
taxlaw-2796	440	11	at	at	ADP
taxlaw-2796	440	12	34–37	34–37	NUM
taxlaw-2796	440	13	.	.	PUNCT
taxlaw-2796	441	1	115	115	NUM
taxlaw-2796	441	2	.	.	PUNCT
taxlaw-2796	442	1	avi	avi	VERB
taxlaw-2796	442	2	-	-	PUNCT
taxlaw-2796	442	3	yonah	yonah	ADJ
taxlaw-2796	442	4	,	,	PUNCT
taxlaw-2796	442	5	supra	supra	PROPN
taxlaw-2796	442	6	note	note	NOUN
taxlaw-2796	442	7	100	100	NUM
taxlaw-2796	442	8	,	,	PUNCT
taxlaw-2796	442	9	at	at	ADP
taxlaw-2796	442	10	1640–41	1640–41	NUM
taxlaw-2796	442	11	.	.	PUNCT
taxlaw-2796	443	1	see	see	VERB
taxlaw-2796	443	2	also	also	ADV
taxlaw-2796	443	3	martin	martin	PROPN
taxlaw-2796	443	4	ravallion	ravallion	PROPN
taxlaw-2796	443	5	,	,	PUNCT
taxlaw-2796	443	6	do	do	VERB
taxlaw-2796	443	7	poorer	poor	ADJ
taxlaw-2796	443	8	countries	country	NOUN
taxlaw-2796	443	9	have	have	VERB
taxlaw-2796	443	10	less	less	ADJ
taxlaw-2796	443	11	capacity	capacity	NOUN
taxlaw-2796	443	12	for	for	ADP
taxlaw-2796	443	13	redistribution	redistribution	NOUN
taxlaw-2796	443	14	?	?	PUNCT
taxlaw-2796	444	1	(	(	PUNCT
taxlaw-2796	444	2	world	world	NOUN
taxlaw-2796	444	3	bank	bank	NOUN
taxlaw-2796	444	4	policy	policy	NOUN
taxlaw-2796	444	5	research	research	NOUN
taxlaw-2796	444	6	paper	paper	NOUN
taxlaw-2796	444	7	5046	5046	NUM
taxlaw-2796	444	8	,	,	PUNCT
taxlaw-2796	444	9	september	september	PROPN
taxlaw-2796	444	10	2009	2009	NUM
taxlaw-2796	444	11	)	)	PUNCT
taxlaw-2796	444	12	.	.	PUNCT
taxlaw-2796	445	1	ravallion	ravallion	NOUN
taxlaw-2796	445	2	estimates	estimate	VERB
taxlaw-2796	445	3	that	that	SCONJ
taxlaw-2796	445	4	guaranteeing	guarantee	VERB
taxlaw-2796	445	5	poverty	poverty	NOUN
taxlaw-2796	445	6	-	-	PUNCT
taxlaw-2796	445	7	line	line	NOUN
taxlaw-2796	445	8	income	income	NOUN
taxlaw-2796	445	9	(	(	PUNCT
taxlaw-2796	445	10	$	$	SYM
taxlaw-2796	445	11	1.25	1.25	NUM
taxlaw-2796	445	12	/	/	SYM
taxlaw-2796	445	13	day	day	NOUN
taxlaw-2796	445	14	)	)	PUNCT
taxlaw-2796	445	15	to	to	ADP
taxlaw-2796	445	16	the	the	DET
taxlaw-2796	445	17	poorest	poor	ADJ
taxlaw-2796	445	18	in	in	ADP
taxlaw-2796	445	19	those	those	DET
taxlaw-2796	445	20	countries	country	NOUN
taxlaw-2796	445	21	with	with	ADP
taxlaw-2796	445	22	annual	annual	ADJ
taxlaw-2796	445	23	consumption	consumption	NOUN
taxlaw-2796	445	24	per	per	ADP
taxlaw-2796	445	25	capita	capita	NOUN
taxlaw-2796	445	26	of	of	ADP
taxlaw-2796	445	27	less	less	ADJ
taxlaw-2796	445	28	than	than	ADP
taxlaw-2796	445	29	$	$	SYM
taxlaw-2796	445	30	2,000	2,000	NUM
taxlaw-2796	445	31	would	would	AUX
taxlaw-2796	445	32	require	require	VERB
taxlaw-2796	445	33	marginal	marginal	ADJ
taxlaw-2796	445	34	tax	tax	NOUN
taxlaw-2796	445	35	rates	rate	NOUN
taxlaw-2796	445	36	on	on	ADP
taxlaw-2796	445	37	the	the	DET
taxlaw-2796	445	38	non	non	ADJ
taxlaw-2796	445	39	-	-	ADJ
taxlaw-2796	445	40	poor	poor	ADJ
taxlaw-2796	445	41	(	(	PUNCT
taxlaw-2796	445	42	those	those	PRON
taxlaw-2796	445	43	above	above	ADP
taxlaw-2796	445	44	the	the	DET
taxlaw-2796	445	45	“	"	PUNCT
taxlaw-2796	445	46	poverty	poverty	NOUN
taxlaw-2796	445	47	line	line	NOUN
taxlaw-2796	445	48	”	"	PUNCT
taxlaw-2796	445	49	)	)	PUNCT
taxlaw-2796	445	50	of	of	ADP
taxlaw-2796	445	51	over	over	ADP
taxlaw-2796	445	52	100	100	NUM
taxlaw-2796	445	53	%	%	NOUN
taxlaw-2796	445	54	to	to	PART
taxlaw-2796	445	55	eliminate	eliminate	VERB
taxlaw-2796	445	56	the	the	DET
taxlaw-2796	445	57	poverty	poverty	NOUN
taxlaw-2796	445	58	gap	gap	NOUN
taxlaw-2796	445	59	,	,	PUNCT
taxlaw-2796	445	60	while	while	SCONJ
taxlaw-2796	445	61	for	for	ADP
taxlaw-2796	445	62	high	high	ADJ
taxlaw-2796	445	63	-	-	PUNCT
taxlaw-2796	445	64	income	income	NOUN
taxlaw-2796	445	65	developing	develop	VERB
taxlaw-2796	445	66	countries	country	NOUN
taxlaw-2796	445	67	(	(	PUNCT
taxlaw-2796	445	68	those	those	PRON
taxlaw-2796	445	69	with	with	ADP
taxlaw-2796	445	70	per	per	ADP
taxlaw-2796	445	71	capita	capita	X
taxlaw-2796	445	72	consumption	consumption	NOUN
taxlaw-2796	445	73	over	over	ADP
taxlaw-2796	445	74	$	$	SYM
taxlaw-2796	445	75	4,000	4,000	NUM
taxlaw-2796	445	76	)	)	PUNCT
taxlaw-2796	445	77	,	,	PUNCT
taxlaw-2796	445	78	this	this	DET
taxlaw-2796	445	79	goal	goal	NOUN
taxlaw-2796	445	80	could	could	AUX
taxlaw-2796	445	81	be	be	AUX
taxlaw-2796	445	82	achieved	achieve	VERB
taxlaw-2796	445	83	with	with	ADP
taxlaw-2796	445	84	an	an	DET
taxlaw-2796	445	85	average	average	ADJ
taxlaw-2796	445	86	rate	rate	NOUN
taxlaw-2796	445	87	of	of	ADP
taxlaw-2796	445	88	only	only	ADV
taxlaw-2796	445	89	1	1	NUM
taxlaw-2796	445	90	%	%	NOUN
taxlaw-2796	445	91	.	.	PUNCT
taxlaw-2796	446	1	i	i	PRON
taxlaw-2796	446	2	d.	d.	PROPN
taxlaw-2796	446	3	at	at	ADP
taxlaw-2796	446	4	20	20	NUM
taxlaw-2796	446	5	.	.	PUNCT
taxlaw-2796	447	1	116	116	NUM
taxlaw-2796	447	2	.	.	PUNCT
taxlaw-2796	448	1	norregaard	norregaard	PROPN
taxlaw-2796	448	2	&	&	CCONJ
taxlaw-2796	448	3	kahn	kahn	PROPN
taxlaw-2796	448	4	,	,	PUNCT
taxlaw-2796	448	5	supra	supra	PROPN
taxlaw-2796	448	6	note	note	PROPN
taxlaw-2796	448	7	110	110	NUM
taxlaw-2796	448	8	,	,	PUNCT
taxlaw-2796	448	9	at	at	ADP
taxlaw-2796	448	10	3–6	3–6	NUM
taxlaw-2796	448	11	.	.	PROPN
taxlaw-2796	448	12	117	117	NUM
taxlaw-2796	448	13	.	.	PUNCT
taxlaw-2796	449	1	peter	peter	PROPN
taxlaw-2796	449	2	,	,	PUNCT
taxlaw-2796	449	3	buttrick	buttrick	PROPN
taxlaw-2796	449	4	&	&	CCONJ
taxlaw-2796	449	5	duncan	duncan	PROPN
taxlaw-2796	449	6	,	,	PUNCT
taxlaw-2796	449	7	supra	supra	PROPN
taxlaw-2796	449	8	note	note	PROPN
taxlaw-2796	449	9	22	22	NUM
taxlaw-2796	449	10	,	,	PUNCT
taxlaw-2796	449	11	at	at	ADP
taxlaw-2796	449	12	2	2	NUM
taxlaw-2796	449	13	.	.	PUNCT
taxlaw-2796	449	14	118	118	NUM
taxlaw-2796	449	15	.	.	PUNCT
taxlaw-2796	450	1	in	in	ADP
taxlaw-2796	450	2	latin	latin	PROPN
taxlaw-2796	450	3	america	america	PROPN
taxlaw-2796	450	4	,	,	PUNCT
taxlaw-2796	450	5	for	for	ADP
taxlaw-2796	450	6	example	example	NOUN
taxlaw-2796	450	7	,	,	PUNCT
taxlaw-2796	450	8	the	the	DET
taxlaw-2796	450	9	average	average	ADJ
taxlaw-2796	450	10	tax	tax	NOUN
taxlaw-2796	450	11	rate	rate	NOUN
taxlaw-2796	450	12	on	on	ADP
taxlaw-2796	450	13	corporations	corporation	NOUN
taxlaw-2796	450	14	fell	fall	VERB
taxlaw-2796	450	15	from	from	ADP
taxlaw-2796	450	16	41	41	NUM
taxlaw-2796	450	17	%	%	NOUN
taxlaw-2796	450	18	198	198	NUM
taxlaw-2796	450	19	columbia	columbia	PROPN
taxlaw-2796	450	20	jour$al	jour$al	PROPN
taxlaw-2796	450	21	of	of	ADP
taxlaw-2796	450	22	tax	tax	NOUN
taxlaw-2796	450	23	law	law	NOUN
taxlaw-2796	451	1	[	[	X
taxlaw-2796	451	2	vol	vol	NOUN
taxlaw-2796	451	3	.	.	PUNCT
taxlaw-2796	452	1	1:174	1:174	NUM
taxlaw-2796	452	2	capital	capital	NOUN
taxlaw-2796	452	3	become	become	VERB
taxlaw-2796	452	4	more	more	ADV
taxlaw-2796	452	5	integrated	integrated	ADJ
taxlaw-2796	452	6	,	,	PUNCT
taxlaw-2796	452	7	policymakers	policymaker	NOUN
taxlaw-2796	452	8	face	face	VERB
taxlaw-2796	452	9	greater	great	ADJ
taxlaw-2796	452	10	constraints	constraint	NOUN
taxlaw-2796	452	11	on	on	ADP
taxlaw-2796	452	12	their	their	PRON
taxlaw-2796	452	13	ability	ability	NOUN
taxlaw-2796	452	14	to	to	PART
taxlaw-2796	452	15	set	set	VERB
taxlaw-2796	452	16	tax	tax	NOUN
taxlaw-2796	452	17	rates	rate	NOUN
taxlaw-2796	452	18	for	for	ADP
taxlaw-2796	452	19	labor	labor	NOUN
taxlaw-2796	452	20	and	and	CCONJ
taxlaw-2796	452	21	capital	capital	NOUN
taxlaw-2796	452	22	income.119	income.119	PROPN
taxlaw-2796	452	23	such	such	ADJ
taxlaw-2796	452	24	constraints	constraint	NOUN
taxlaw-2796	452	25	are	be	AUX
taxlaw-2796	452	26	clearly	clearly	ADV
taxlaw-2796	452	27	much	much	ADV
taxlaw-2796	452	28	greater	great	ADJ
taxlaw-2796	452	29	for	for	ADP
taxlaw-2796	452	30	countries	country	NOUN
taxlaw-2796	452	31	in	in	ADP
taxlaw-2796	452	32	the	the	DET
taxlaw-2796	452	33	developing	develop	VERB
taxlaw-2796	452	34	world	world	NOUN
taxlaw-2796	452	35	than	than	SCONJ
taxlaw-2796	452	36	they	they	PRON
taxlaw-2796	452	37	are	be	AUX
taxlaw-2796	452	38	for	for	ADP
taxlaw-2796	452	39	larger	large	ADJ
taxlaw-2796	452	40	,	,	PUNCT
taxlaw-2796	452	41	more	more	ADV
taxlaw-2796	452	42	developed	develop	VERB
taxlaw-2796	452	43	countries	country	NOUN
taxlaw-2796	452	44	(	(	PUNCT
taxlaw-2796	452	45	like	like	ADP
taxlaw-2796	452	46	united	united	PROPN
taxlaw-2796	452	47	states	states	PROPN
taxlaw-2796	452	48	and	and	CCONJ
taxlaw-2796	452	49	germany	germany	PROPN
taxlaw-2796	452	50	)	)	PUNCT
taxlaw-2796	452	51	that	that	PRON
taxlaw-2796	452	52	may	may	AUX
taxlaw-2796	452	53	to	to	ADP
taxlaw-2796	452	54	some	some	DET
taxlaw-2796	452	55	extent	extent	NOUN
taxlaw-2796	452	56	be	be	AUX
taxlaw-2796	452	57	able	able	ADJ
taxlaw-2796	452	58	to	to	PART
taxlaw-2796	452	59	tax	tax	VERB
taxlaw-2796	452	60	agglomeration	agglomeration	NOUN
taxlaw-2796	452	61	(	(	PUNCT
taxlaw-2796	452	62	location	location	NOUN
taxlaw-2796	452	63	)	)	PUNCT
taxlaw-2796	452	64	rents	rent	NOUN
taxlaw-2796	452	65	without	without	ADP
taxlaw-2796	452	66	unduly	unduly	ADV
taxlaw-2796	452	67	discouraging	discourage	VERB
taxlaw-2796	452	68	investment.120	investment.120	NOUN
taxlaw-2796	452	69	the	the	DET
taxlaw-2796	452	70	most	most	ADV
taxlaw-2796	452	71	common	common	ADJ
taxlaw-2796	452	72	location	location	NOUN
taxlaw-2796	452	73	rents	rent	NOUN
taxlaw-2796	452	74	found	find	VERB
taxlaw-2796	452	75	in	in	ADP
taxlaw-2796	452	76	developing	develop	VERB
taxlaw-2796	452	77	countries	country	NOUN
taxlaw-2796	452	78	are	be	AUX
taxlaw-2796	452	79	those	those	PRON
taxlaw-2796	452	80	in	in	ADP
taxlaw-2796	452	81	the	the	DET
taxlaw-2796	452	82	natural	natural	ADJ
taxlaw-2796	452	83	resource	resource	NOUN
taxlaw-2796	452	84	sector	sector	NOUN
taxlaw-2796	452	85	or	or	CCONJ
taxlaw-2796	452	86	those	those	PRON
taxlaw-2796	452	87	related	relate	VERB
taxlaw-2796	452	88	to	to	ADP
taxlaw-2796	452	89	government	government	NOUN
taxlaw-2796	452	90	grants	grant	NOUN
taxlaw-2796	452	91	of	of	ADP
taxlaw-2796	452	92	exclusive	exclusive	ADJ
taxlaw-2796	452	93	rights	right	NOUN
taxlaw-2796	452	94	to	to	PART
taxlaw-2796	452	95	provide	provide	VERB
taxlaw-2796	452	96	goods	good	NOUN
taxlaw-2796	452	97	or	or	CCONJ
taxlaw-2796	452	98	services.121	services.121	VERB
taxlaw-2796	452	99	for	for	ADP
taxlaw-2796	452	100	developing	develop	VERB
taxlaw-2796	452	101	countries	country	NOUN
taxlaw-2796	452	102	with	with	ADP
taxlaw-2796	452	103	relatively	relatively	ADV
taxlaw-2796	452	104	high	high	ADJ
taxlaw-2796	452	105	top	top	ADJ
taxlaw-2796	452	106	marginal	marginal	ADJ
taxlaw-2796	452	107	rates	rate	NOUN
taxlaw-2796	452	108	under	under	ADP
taxlaw-2796	452	109	their	their	PRON
taxlaw-2796	452	110	personal	personal	ADJ
taxlaw-2796	452	111	income	income	NOUN
taxlaw-2796	452	112	tax	tax	NOUN
taxlaw-2796	452	113	systems	system	NOUN
taxlaw-2796	452	114	(	(	PUNCT
taxlaw-2796	452	115	35	35	NUM
taxlaw-2796	452	116	%	%	NOUN
taxlaw-2796	452	117	or	or	CCONJ
taxlaw-2796	452	118	greater	great	ADJ
taxlaw-2796	452	119	)	)	PUNCT
taxlaw-2796	452	120	,	,	PUNCT
taxlaw-2796	452	121	the	the	DET
taxlaw-2796	452	122	move	move	NOUN
taxlaw-2796	452	123	to	to	ADP
taxlaw-2796	452	124	a	a	DET
taxlaw-2796	452	125	dual	dual	ADJ
taxlaw-2796	452	126	income	income	NOUN
taxlaw-2796	452	127	tax	tax	NOUN
taxlaw-2796	452	128	regime	regime	NOUN
taxlaw-2796	452	129	will	will	AUX
taxlaw-2796	452	130	likely	likely	ADV
taxlaw-2796	452	131	mean	mean	VERB
taxlaw-2796	452	132	substantial	substantial	ADJ
taxlaw-2796	452	133	reductions	reduction	NOUN
taxlaw-2796	452	134	in	in	ADP
taxlaw-2796	452	135	tax	tax	NOUN
taxlaw-2796	452	136	rates	rate	NOUN
taxlaw-2796	452	137	(	(	PUNCT
taxlaw-2796	452	138	which	which	PRON
taxlaw-2796	452	139	may	may	AUX
taxlaw-2796	452	140	allow	allow	VERB
taxlaw-2796	452	141	policymakers	policymaker	NOUN
taxlaw-2796	452	142	the	the	DET
taxlaw-2796	452	143	opportunity	opportunity	NOUN
taxlaw-2796	452	144	to	to	PART
taxlaw-2796	452	145	expand	expand	VERB
taxlaw-2796	452	146	the	the	DET
taxlaw-2796	452	147	tax	tax	NOUN
taxlaw-2796	452	148	base).122	base).122	NOUN
taxlaw-2796	452	149	however	however	ADV
taxlaw-2796	452	150	,	,	PUNCT
taxlaw-2796	452	151	the	the	DET
taxlaw-2796	452	152	amount	amount	NOUN
taxlaw-2796	452	153	of	of	ADP
taxlaw-2796	452	154	room	room	NOUN
taxlaw-2796	452	155	for	for	ADP
taxlaw-2796	452	156	tax	tax	NOUN
taxlaw-2796	452	157	rate	rate	NOUN
taxlaw-2796	452	158	reductions	reduction	NOUN
taxlaw-2796	452	159	depends	depend	VERB
taxlaw-2796	452	160	on	on	ADP
taxlaw-2796	452	161	the	the	DET
taxlaw-2796	452	162	distribution	distribution	NOUN
taxlaw-2796	452	163	of	of	ADP
taxlaw-2796	452	164	taxable	taxable	ADJ
taxlaw-2796	452	165	income	income	NOUN
taxlaw-2796	452	166	and	and	CCONJ
taxlaw-2796	452	167	the	the	DET
taxlaw-2796	452	168	relative	relative	ADJ
taxlaw-2796	452	169	amounts	amount	NOUN
taxlaw-2796	452	170	of	of	ADP
taxlaw-2796	452	171	tax	tax	NOUN
taxlaw-2796	452	172	revenue	revenue	NOUN
taxlaw-2796	452	173	collected	collect	VERB
taxlaw-2796	452	174	from	from	ADP
taxlaw-2796	452	175	taxpayers	taxpayer	NOUN
taxlaw-2796	452	176	in	in	ADP
taxlaw-2796	452	177	the	the	DET
taxlaw-2796	452	178	highest	high	ADJ
taxlaw-2796	452	179	marginal	marginal	ADJ
taxlaw-2796	452	180	tax	tax	NOUN
taxlaw-2796	452	181	brackets.123	brackets.123	VERB
taxlaw-2796	452	182	even	even	ADV
taxlaw-2796	452	183	countries	country	NOUN
taxlaw-2796	452	184	with	with	ADP
taxlaw-2796	452	185	moderate	moderate	ADJ
taxlaw-2796	452	186	or	or	CCONJ
taxlaw-2796	452	187	comparatively	comparatively	ADV
taxlaw-2796	452	188	low	low	ADJ
taxlaw-2796	452	189	marginal	marginal	ADJ
taxlaw-2796	452	190	tax	tax	NOUN
taxlaw-2796	452	191	rates	rate	NOUN
taxlaw-2796	452	192	will	will	AUX
taxlaw-2796	452	193	likely	likely	ADV
taxlaw-2796	452	194	face	face	VERB
taxlaw-2796	452	195	pressure	pressure	NOUN
taxlaw-2796	452	196	to	to	PART
taxlaw-2796	452	197	reduce	reduce	VERB
taxlaw-2796	452	198	tax	tax	NOUN
taxlaw-2796	452	199	rates	rate	NOUN
taxlaw-2796	452	200	as	as	ADP
taxlaw-2796	452	201	part	part	NOUN
taxlaw-2796	452	202	of	of	ADP
taxlaw-2796	452	203	any	any	DET
taxlaw-2796	452	204	major	major	ADJ
taxlaw-2796	452	205	tax	tax	NOUN
taxlaw-2796	452	206	reform	reform	NOUN
taxlaw-2796	452	207	.	.	PUNCT
taxlaw-2796	453	1	under	under	ADP
taxlaw-2796	453	2	the	the	DET
taxlaw-2796	453	3	existing	exist	VERB
taxlaw-2796	453	4	tax	tax	NOUN
taxlaw-2796	453	5	regimes	regime	NOUN
taxlaw-2796	453	6	,	,	PUNCT
taxlaw-2796	453	7	countries	country	NOUN
taxlaw-2796	453	8	have	have	AUX
taxlaw-2796	453	9	taken	take	VERB
taxlaw-2796	453	10	different	different	ADJ
taxlaw-2796	453	11	approaches	approach	NOUN
taxlaw-2796	453	12	to	to	ADP
taxlaw-2796	453	13	the	the	DET
taxlaw-2796	453	14	size	size	NOUN
taxlaw-2796	453	15	of	of	ADP
taxlaw-2796	453	16	the	the	DET
taxlaw-2796	453	17	zero	zero	NUM
taxlaw-2796	453	18	-	-	PUNCT
taxlaw-2796	453	19	bracket	bracket	NOUN
taxlaw-2796	453	20	amount	amount	NOUN
taxlaw-2796	453	21	.	.	PUNCT
taxlaw-2796	454	1	the	the	DET
taxlaw-2796	454	2	choice	choice	NOUN
taxlaw-2796	454	3	of	of	ADP
taxlaw-2796	454	4	the	the	DET
taxlaw-2796	454	5	zerobracket	zerobracket	NOUN
taxlaw-2796	454	6	amount	amount	NOUN
taxlaw-2796	454	7	influences	influence	VERB
taxlaw-2796	454	8	the	the	DET
taxlaw-2796	454	9	proportion	proportion	NOUN
taxlaw-2796	454	10	of	of	ADP
taxlaw-2796	454	11	the	the	DET
taxlaw-2796	454	12	population	population	NOUN
taxlaw-2796	454	13	subject	subject	ADJ
taxlaw-2796	454	14	to	to	ADP
taxlaw-2796	454	15	tax	tax	NOUN
taxlaw-2796	454	16	liability	liability	NOUN
taxlaw-2796	454	17	and	and	CCONJ
taxlaw-2796	454	18	the	the	DET
taxlaw-2796	454	19	level	level	NOUN
taxlaw-2796	454	20	of	of	ADP
taxlaw-2796	454	21	progressivity	progressivity	NOUN
taxlaw-2796	454	22	of	of	ADP
taxlaw-2796	454	23	the	the	DET
taxlaw-2796	454	24	personal	personal	ADJ
taxlaw-2796	454	25	income	income	NOUN
taxlaw-2796	454	26	tax	tax	NOUN
taxlaw-2796	454	27	,	,	PUNCT
taxlaw-2796	454	28	especially	especially	ADV
taxlaw-2796	454	29	for	for	ADP
taxlaw-2796	454	30	low	low	ADJ
taxlaw-2796	454	31	-	-	PUNCT
taxlaw-2796	454	32	income	income	NOUN
taxlaw-2796	454	33	individuals.124	individuals.124	INTJ
taxlaw-2796	454	34	the	the	DET
taxlaw-2796	454	35	choice	choice	NOUN
taxlaw-2796	454	36	also	also	ADV
taxlaw-2796	454	37	affects	affect	VERB
taxlaw-2796	454	38	the	the	DET
taxlaw-2796	454	39	relationship	relationship	NOUN
taxlaw-2796	454	40	in	in	ADP
taxlaw-2796	454	41	1985	1985	NUM
taxlaw-2796	454	42	to	to	ADP
taxlaw-2796	454	43	29	29	NUM
taxlaw-2796	454	44	%	%	NOUN
taxlaw-2796	454	45	in	in	ADP
taxlaw-2796	454	46	2003	2003	NUM
taxlaw-2796	454	47	,	,	PUNCT
taxlaw-2796	454	48	and	and	CCONJ
taxlaw-2796	454	49	the	the	DET
taxlaw-2796	454	50	top	top	ADJ
taxlaw-2796	454	51	rate	rate	NOUN
taxlaw-2796	454	52	on	on	ADP
taxlaw-2796	454	53	personal	personal	ADJ
taxlaw-2796	454	54	income	income	NOUN
taxlaw-2796	454	55	from	from	ADP
taxlaw-2796	454	56	51	51	NUM
taxlaw-2796	454	57	%	%	NOUN
taxlaw-2796	454	58	to	to	PART
taxlaw-2796	454	59	28	28	NUM
taxlaw-2796	454	60	%	%	NOUN
taxlaw-2796	454	61	.	.	PUNCT
taxlaw-2796	455	1	eduardo	eduardo	PROPN
taxlaw-2796	455	2	lora	lora	PROPN
taxlaw-2796	455	3	&	&	CCONJ
taxlaw-2796	455	4	mauricio	mauricio	PROPN
taxlaw-2796	455	5	cárdenas	cárdenas	PROPN
taxlaw-2796	455	6	,	,	PUNCT
taxlaw-2796	455	7	la	la	PROPN
taxlaw-2796	455	8	reforma	reforma	PROPN
taxlaw-2796	455	9	de	de	PROPN
taxlaw-2796	455	10	las	las	PROPN
taxlaw-2796	455	11	instituciones	institucione	VERB
taxlaw-2796	455	12	fiscales	fiscales	PROPN
taxlaw-2796	455	13	en	en	PROPN
taxlaw-2796	455	14	américa	américa	PROPN
taxlaw-2796	455	15	latina	latina	PROPN
taxlaw-2796	455	16	34	34	NUM
taxlaw-2796	455	17	(	(	PUNCT
taxlaw-2796	455	18	inter	inter	ADJ
taxlaw-2796	455	19	-	-	ADJ
taxlaw-2796	455	20	american	american	ADJ
taxlaw-2796	455	21	dev	dev	PROPN
taxlaw-2796	455	22	.	.	PUNCT
taxlaw-2796	456	1	bank	bank	PROPN
taxlaw-2796	456	2	res	res	PROPN
taxlaw-2796	456	3	.	.	PUNCT
taxlaw-2796	457	1	dept	dept	PROPN
taxlaw-2796	457	2	.	.	PROPN
taxlaw-2796	457	3	,	,	PUNCT
taxlaw-2796	457	4	documento	documento	PROPN
taxlaw-2796	457	5	de	de	PROPN
taxlaw-2796	457	6	trabajo	trabajo	PROPN
taxlaw-2796	457	7	no	no	PROPN
taxlaw-2796	457	8	.	.	PROPN
taxlaw-2796	457	9	559	559	NUM
taxlaw-2796	457	10	,	,	PUNCT
taxlaw-2796	457	11	2006	2006	NUM
taxlaw-2796	457	12	)	)	PUNCT
taxlaw-2796	457	13	.	.	PUNCT
taxlaw-2796	458	1	119	119	NUM
taxlaw-2796	458	2	.	.	PUNCT
taxlaw-2796	458	3	see	see	VERB
taxlaw-2796	458	4	generally	generally	ADV
taxlaw-2796	458	5	richard	richard	PROPN
taxlaw-2796	458	6	m.	m.	PROPN
taxlaw-2796	458	7	bird	bird	PROPN
taxlaw-2796	458	8	&	&	CCONJ
taxlaw-2796	458	9	charles	charles	PROPN
taxlaw-2796	458	10	e.	e.	PROPN
taxlaw-2796	458	11	mclure	mclure	PROPN
taxlaw-2796	458	12	jr	jr	PROPN
taxlaw-2796	458	13	.	.	PROPN
taxlaw-2796	458	14	,	,	PUNCT
taxlaw-2796	458	15	the	the	DET
taxlaw-2796	458	16	personal	personal	ADJ
taxlaw-2796	458	17	income	income	NOUN
taxlaw-2796	458	18	tax	tax	NOUN
taxlaw-2796	458	19	in	in	ADP
taxlaw-2796	458	20	an	an	DET
taxlaw-2796	458	21	interdependent	interdependent	ADJ
taxlaw-2796	458	22	world	world	NOUN
taxlaw-2796	458	23	,	,	PUNCT
taxlaw-2796	458	24	in	in	ADP
taxlaw-2796	458	25	the	the	DET
taxlaw-2796	458	26	personal	personal	ADJ
taxlaw-2796	458	27	income	income	NOUN
taxlaw-2796	458	28	tax	tax	NOUN
taxlaw-2796	458	29	:	:	PUNCT
taxlaw-2796	458	30	phoenix	phoenix	NOUN
taxlaw-2796	458	31	from	from	ADP
taxlaw-2796	458	32	the	the	DET
taxlaw-2796	458	33	ashes	ashe	NOUN
taxlaw-2796	458	34	?	?	PUNCT
taxlaw-2796	459	1	235	235	NUM
taxlaw-2796	459	2	(	(	PUNCT
taxlaw-2796	459	3	s.	s.	PROPN
taxlaw-2796	459	4	cnossen	cnossen	PROPN
taxlaw-2796	459	5	&	&	CCONJ
taxlaw-2796	459	6	r.m	r.m	PROPN
taxlaw-2796	459	7	.	.	PROPN
taxlaw-2796	459	8	bird	bird	PROPN
taxlaw-2796	459	9	,	,	PUNCT
taxlaw-2796	459	10	eds	eds	PROPN
taxlaw-2796	459	11	.	.	PROPN
taxlaw-2796	459	12	,	,	PUNCT
taxlaw-2796	459	13	1990	1990	NUM
taxlaw-2796	459	14	)	)	PUNCT
taxlaw-2796	459	15	.	.	PUNCT
taxlaw-2796	460	1	120	120	NUM
taxlaw-2796	460	2	.	.	PUNCT
taxlaw-2796	460	3	see	see	VERB
taxlaw-2796	460	4	sørensen	sørensen	PROPN
taxlaw-2796	460	5	&	&	CCONJ
taxlaw-2796	460	6	johnson	johnson	PROPN
taxlaw-2796	460	7	,	,	PUNCT
taxlaw-2796	460	8	supra	supra	PROPN
taxlaw-2796	460	9	note	note	PROPN
taxlaw-2796	460	10	53	53	NUM
taxlaw-2796	460	11	,	,	PUNCT
taxlaw-2796	460	12	at	at	ADP
taxlaw-2796	460	13	25	25	NUM
taxlaw-2796	460	14	.	.	PUNCT
taxlaw-2796	460	15	121	121	NUM
taxlaw-2796	460	16	.	.	PUNCT
taxlaw-2796	461	1	anwar	anwar	PROPN
taxlaw-2796	461	2	shah	shah	PROPN
taxlaw-2796	461	3	and	and	CCONJ
taxlaw-2796	461	4	john	john	PROPN
taxlaw-2796	461	5	whalley	whalley	PROPN
taxlaw-2796	461	6	argue	argue	VERB
taxlaw-2796	461	7	persuasively	persuasively	ADV
taxlaw-2796	461	8	that	that	SCONJ
taxlaw-2796	461	9	such	such	ADJ
taxlaw-2796	461	10	“	"	PUNCT
taxlaw-2796	461	11	rents	rent	NOUN
taxlaw-2796	461	12	”	"	PUNCT
taxlaw-2796	461	13	are	be	AUX
taxlaw-2796	461	14	generally	generally	ADV
taxlaw-2796	461	15	much	much	ADV
taxlaw-2796	461	16	more	more	ADV
taxlaw-2796	461	17	important	important	ADJ
taxlaw-2796	461	18	in	in	ADP
taxlaw-2796	461	19	developing	develop	VERB
taxlaw-2796	461	20	than	than	ADP
taxlaw-2796	461	21	developed	developed	ADJ
taxlaw-2796	461	22	countries	country	NOUN
taxlaw-2796	461	23	.	.	PUNCT
taxlaw-2796	462	1	anwar	anwar	PROPN
taxlaw-2796	462	2	shah	shah	PROPN
taxlaw-2796	462	3	&	&	CCONJ
taxlaw-2796	462	4	john	john	PROPN
taxlaw-2796	462	5	whalley	whalley	PROPN
taxlaw-2796	462	6	,	,	PUNCT
taxlaw-2796	462	7	tax	tax	NOUN
taxlaw-2796	462	8	incidence	incidence	NOUN
taxlaw-2796	462	9	analysis	analysis	NOUN
taxlaw-2796	462	10	of	of	ADP
taxlaw-2796	462	11	developing	develop	VERB
taxlaw-2796	462	12	countries	country	NOUN
taxlaw-2796	462	13	:	:	PUNCT
taxlaw-2796	462	14	an	an	DET
taxlaw-2796	462	15	alternative	alternative	ADJ
taxlaw-2796	462	16	view	view	NOUN
taxlaw-2796	462	17	,	,	PUNCT
taxlaw-2796	462	18	5	5	NUM
taxlaw-2796	462	19	world	world	PROPN
taxlaw-2796	462	20	bank	bank	PROPN
taxlaw-2796	462	21	econ	econ	PROPN
taxlaw-2796	462	22	.	.	PUNCT
taxlaw-2796	463	1	rev	rev	PROPN
taxlaw-2796	463	2	.	.	PROPN
taxlaw-2796	463	3	532	532	NUM
taxlaw-2796	463	4	(	(	PUNCT
taxlaw-2796	463	5	1990	1990	NUM
taxlaw-2796	463	6	)	)	PUNCT
taxlaw-2796	463	7	.	.	PUNCT
taxlaw-2796	464	1	122	122	NUM
taxlaw-2796	464	2	.	.	PUNCT
taxlaw-2796	465	1	many	many	ADJ
taxlaw-2796	465	2	of	of	ADP
taxlaw-2796	465	3	the	the	DET
taxlaw-2796	465	4	flat	flat	ADJ
taxlaw-2796	465	5	tax	tax	NOUN
taxlaw-2796	465	6	reforms	reform	NOUN
taxlaw-2796	465	7	discussed	discuss	VERB
taxlaw-2796	465	8	in	in	ADP
taxlaw-2796	465	9	the	the	DET
taxlaw-2796	465	10	next	next	ADJ
taxlaw-2796	465	11	section	section	NOUN
taxlaw-2796	465	12	provided	provide	VERB
taxlaw-2796	465	13	for	for	ADP
taxlaw-2796	465	14	an	an	DET
taxlaw-2796	465	15	expansion	expansion	NOUN
taxlaw-2796	465	16	of	of	ADP
taxlaw-2796	465	17	the	the	DET
taxlaw-2796	465	18	tax	tax	NOUN
taxlaw-2796	465	19	base	base	NOUN
taxlaw-2796	465	20	to	to	PART
taxlaw-2796	465	21	help	help	VERB
taxlaw-2796	465	22	minimize	minimize	VERB
taxlaw-2796	465	23	revenue	revenue	NOUN
taxlaw-2796	465	24	losses	loss	NOUN
taxlaw-2796	465	25	from	from	ADP
taxlaw-2796	465	26	rate	rate	NOUN
taxlaw-2796	465	27	reductions	reduction	NOUN
taxlaw-2796	465	28	.	.	PUNCT
taxlaw-2796	466	1	see	see	VERB
taxlaw-2796	466	2	infra	infra	NOUN
taxlaw-2796	466	3	notes	note	NOUN
taxlaw-2796	466	4	165–67	165–67	NUM
taxlaw-2796	466	5	and	and	CCONJ
taxlaw-2796	466	6	accompanying	accompany	VERB
taxlaw-2796	466	7	text	text	NOUN
taxlaw-2796	466	8	.	.	PUNCT
taxlaw-2796	467	1	123	123	NUM
taxlaw-2796	467	2	.	.	PUNCT
taxlaw-2796	468	1	in	in	ADP
taxlaw-2796	468	2	a	a	DET
taxlaw-2796	468	3	few	few	ADJ
taxlaw-2796	468	4	developing	develop	VERB
taxlaw-2796	468	5	countries	country	NOUN
taxlaw-2796	468	6	,	,	PUNCT
taxlaw-2796	468	7	such	such	ADJ
taxlaw-2796	468	8	as	as	ADP
taxlaw-2796	468	9	papua	papua	PROPN
taxlaw-2796	468	10	new	new	ADJ
taxlaw-2796	468	11	guinea	guinea	NOUN
taxlaw-2796	468	12	,	,	PUNCT
taxlaw-2796	468	13	almost	almost	ADV
taxlaw-2796	468	14	all	all	PRON
taxlaw-2796	468	15	personal	personal	ADJ
taxlaw-2796	468	16	income	income	NOUN
taxlaw-2796	468	17	tax	tax	NOUN
taxlaw-2796	468	18	revenues	revenue	NOUN
taxlaw-2796	468	19	were	be	AUX
taxlaw-2796	468	20	collected	collect	VERB
taxlaw-2796	468	21	from	from	ADP
taxlaw-2796	468	22	expatriates	expatriate	NOUN
taxlaw-2796	468	23	who	who	PRON
taxlaw-2796	468	24	were	be	AUX
taxlaw-2796	468	25	subject	subject	ADJ
taxlaw-2796	468	26	to	to	ADP
taxlaw-2796	468	27	the	the	DET
taxlaw-2796	468	28	top	top	ADJ
taxlaw-2796	468	29	rate	rate	NOUN
taxlaw-2796	468	30	of	of	ADP
taxlaw-2796	468	31	the	the	DET
taxlaw-2796	468	32	personal	personal	ADJ
taxlaw-2796	468	33	income	income	NOUN
taxlaw-2796	468	34	tax	tax	NOUN
taxlaw-2796	468	35	rate	rate	NOUN
taxlaw-2796	468	36	schedule	schedule	NOUN
taxlaw-2796	468	37	.	.	PUNCT
taxlaw-2796	469	1	richard	richard	PROPN
taxlaw-2796	469	2	m.	m.	PROPN
taxlaw-2796	469	3	bird	bird	PROPN
taxlaw-2796	469	4	,	,	PUNCT
taxlaw-2796	469	5	taxation	taxation	NOUN
taxlaw-2796	469	6	in	in	ADP
taxlaw-2796	469	7	papua	papua	PROPN
taxlaw-2796	469	8	$	$	SYM
taxlaw-2796	469	9	ew	ew	NOUN
taxlaw-2796	469	10	guinea	guinea	NOUN
taxlaw-2796	469	11	:	:	PUNCT
taxlaw-2796	469	12	backwards	backwards	ADV
taxlaw-2796	469	13	to	to	ADP
taxlaw-2796	469	14	the	the	DET
taxlaw-2796	469	15	future	future	NOUN
taxlaw-2796	469	16	?	?	PUNCT
taxlaw-2796	469	17	,	,	PUNCT
taxlaw-2796	469	18	17	17	NUM
taxlaw-2796	469	19	world	world	PROPN
taxlaw-2796	469	20	dev	dev	PROPN
taxlaw-2796	469	21	.	.	PROPN
taxlaw-2796	469	22	1145	1145	NUM
taxlaw-2796	469	23	,	,	PUNCT
taxlaw-2796	469	24	1150–51	1150–51	NUM
taxlaw-2796	469	25	(	(	PUNCT
taxlaw-2796	469	26	1989	1989	NUM
taxlaw-2796	469	27	)	)	PUNCT
taxlaw-2796	469	28	.	.	PUNCT
taxlaw-2796	470	1	such	such	ADJ
taxlaw-2796	470	2	countries	country	NOUN
taxlaw-2796	470	3	may	may	AUX
taxlaw-2796	470	4	have	have	VERB
taxlaw-2796	470	5	little	little	ADJ
taxlaw-2796	470	6	to	to	PART
taxlaw-2796	470	7	gain	gain	VERB
taxlaw-2796	470	8	by	by	ADP
taxlaw-2796	470	9	lowering	lower	VERB
taxlaw-2796	470	10	this	this	DET
taxlaw-2796	470	11	rate	rate	NOUN
taxlaw-2796	470	12	and	and	CCONJ
taxlaw-2796	470	13	much	much	ADJ
taxlaw-2796	470	14	revenue	revenue	NOUN
taxlaw-2796	470	15	to	to	PART
taxlaw-2796	470	16	lose	lose	VERB
taxlaw-2796	470	17	.	.	PUNCT
taxlaw-2796	471	1	124	124	NUM
taxlaw-2796	471	2	.	.	PUNCT
taxlaw-2796	471	3	countries	country	NOUN
taxlaw-2796	471	4	vary	vary	VERB
taxlaw-2796	471	5	greatly	greatly	ADV
taxlaw-2796	471	6	in	in	ADP
taxlaw-2796	471	7	the	the	DET
taxlaw-2796	471	8	proportion	proportion	NOUN
taxlaw-2796	471	9	of	of	ADP
taxlaw-2796	471	10	individual	individual	ADJ
taxlaw-2796	471	11	income	income	NOUN
taxlaw-2796	471	12	tax	tax	NOUN
taxlaw-2796	471	13	payers	payer	NOUN
taxlaw-2796	471	14	to	to	ADP
taxlaw-2796	471	15	total	total	ADJ
taxlaw-2796	471	16	population	population	NOUN
taxlaw-2796	471	17	,	,	PUNCT
taxlaw-2796	471	18	with	with	ADP
taxlaw-2796	471	19	low	low	ADJ
taxlaw-2796	471	20	-	-	PUNCT
taxlaw-2796	471	21	income	income	NOUN
taxlaw-2796	471	22	countries	country	NOUN
taxlaw-2796	471	23	having	have	VERB
taxlaw-2796	471	24	much	much	ADV
taxlaw-2796	471	25	lower	low	ADJ
taxlaw-2796	471	26	participation	participation	NOUN
taxlaw-2796	471	27	rates	rate	NOUN
taxlaw-2796	471	28	as	as	ADP
taxlaw-2796	471	29	compared	compare	VERB
taxlaw-2796	471	30	to	to	ADP
taxlaw-2796	471	31	medium	medium	ADJ
taxlaw-2796	471	32	-	-	PUNCT
taxlaw-2796	471	33	income	income	NOUN
taxlaw-2796	471	34	and	and	CCONJ
taxlaw-2796	471	35	high	high	ADJ
taxlaw-2796	471	36	-	-	PUNCT
taxlaw-2796	471	37	income	income	NOUN
taxlaw-2796	471	38	countries	country	NOUN
taxlaw-2796	471	39	.	.	PUNCT
taxlaw-2796	472	1	modi	modi	PROPN
taxlaw-2796	472	2	et	et	PROPN
taxlaw-2796	472	3	al	al	PROPN
taxlaw-2796	472	4	.	.	PROPN
taxlaw-2796	472	5	,	,	PUNCT
taxlaw-2796	472	6	statistical	statistical	ADJ
taxlaw-2796	472	7	tables	table	NOUN
taxlaw-2796	472	8	,	,	PUNCT
taxlaw-2796	472	9	supra	supra	PROPN
taxlaw-2796	472	10	note	note	NOUN
taxlaw-2796	472	11	97	97	NUM
taxlaw-2796	472	12	,	,	PUNCT
taxlaw-2796	472	13	2010	2010	NUM
taxlaw-2796	472	14	]	]	PUNCT
taxlaw-2796	473	1	dual	dual	ADV
taxlaw-2796	473	2	i$come	i$come	PRON
taxlaw-2796	473	3	taxatio$	taxatio$	NUM
taxlaw-2796	473	4	199	199	NUM
taxlaw-2796	473	5	between	between	ADP
taxlaw-2796	473	6	the	the	DET
taxlaw-2796	473	7	regular	regular	ADJ
taxlaw-2796	473	8	income	income	NOUN
taxlaw-2796	473	9	tax	tax	NOUN
taxlaw-2796	473	10	system	system	NOUN
taxlaw-2796	473	11	and	and	CCONJ
taxlaw-2796	473	12	presumptive	presumptive	ADJ
taxlaw-2796	473	13	tax	tax	NOUN
taxlaw-2796	473	14	regimes	regime	NOUN
taxlaw-2796	473	15	that	that	PRON
taxlaw-2796	473	16	apply	apply	VERB
taxlaw-2796	473	17	to	to	ADP
taxlaw-2796	473	18	taxpayers	taxpayer	NOUN
taxlaw-2796	473	19	who	who	PRON
taxlaw-2796	473	20	are	be	AUX
taxlaw-2796	473	21	either	either	CCONJ
taxlaw-2796	473	22	operating	operate	VERB
taxlaw-2796	473	23	in	in	ADP
taxlaw-2796	473	24	the	the	DET
taxlaw-2796	473	25	informal	informal	ADJ
taxlaw-2796	473	26	sector	sector	NOUN
taxlaw-2796	473	27	or	or	CCONJ
taxlaw-2796	473	28	are	be	AUX
taxlaw-2796	473	29	considered	consider	VERB
taxlaw-2796	473	30	too	too	ADV
taxlaw-2796	473	31	small	small	ADJ
taxlaw-2796	473	32	to	to	PART
taxlaw-2796	473	33	be	be	AUX
taxlaw-2796	473	34	worth	worth	ADJ
taxlaw-2796	473	35	including	include	VERB
taxlaw-2796	473	36	in	in	ADP
taxlaw-2796	473	37	the	the	DET
taxlaw-2796	473	38	regular	regular	ADJ
taxlaw-2796	473	39	tax	tax	NOUN
taxlaw-2796	473	40	system	system	NOUN
taxlaw-2796	473	41	.	.	PUNCT
taxlaw-2796	474	1	many	many	ADJ
taxlaw-2796	474	2	developing	develop	VERB
taxlaw-2796	474	3	countries	country	NOUN
taxlaw-2796	474	4	have	have	VERB
taxlaw-2796	474	5	different	different	ADJ
taxlaw-2796	474	6	types	type	NOUN
taxlaw-2796	474	7	of	of	ADP
taxlaw-2796	474	8	presumptive	presumptive	ADJ
taxlaw-2796	474	9	tax	tax	NOUN
taxlaw-2796	474	10	regimes	regime	NOUN
taxlaw-2796	474	11	that	that	PRON
taxlaw-2796	474	12	seek	seek	VERB
taxlaw-2796	474	13	to	to	PART
taxlaw-2796	474	14	tax	tax	NOUN
taxlaw-2796	474	15	micro	micro	NOUN
taxlaw-2796	474	16	and	and	CCONJ
taxlaw-2796	474	17	small	small	ADJ
taxlaw-2796	474	18	businesses	business	NOUN
taxlaw-2796	474	19	by	by	ADP
taxlaw-2796	474	20	reference	reference	NOUN
taxlaw-2796	474	21	to	to	ADP
taxlaw-2796	474	22	factors	factor	NOUN
taxlaw-2796	474	23	other	other	ADJ
taxlaw-2796	474	24	than	than	ADP
taxlaw-2796	474	25	income	income	NOUN
taxlaw-2796	474	26	,	,	PUNCT
taxlaw-2796	474	27	such	such	ADJ
taxlaw-2796	474	28	as	as	ADP
taxlaw-2796	474	29	sales	sale	NOUN
taxlaw-2796	474	30	,	,	PUNCT
taxlaw-2796	474	31	number	number	NOUN
taxlaw-2796	474	32	of	of	ADP
taxlaw-2796	474	33	employees	employee	NOUN
taxlaw-2796	474	34	,	,	PUNCT
taxlaw-2796	474	35	or	or	CCONJ
taxlaw-2796	474	36	size	size	NOUN
taxlaw-2796	474	37	of	of	ADP
taxlaw-2796	474	38	establishment.125	establishment.125	NOUN
taxlaw-2796	474	39	the	the	DET
taxlaw-2796	474	40	aim	aim	NOUN
taxlaw-2796	474	41	of	of	ADP
taxlaw-2796	474	42	such	such	ADJ
taxlaw-2796	474	43	presumptive	presumptive	ADJ
taxlaw-2796	474	44	tax	tax	NOUN
taxlaw-2796	474	45	regimes	regime	NOUN
taxlaw-2796	474	46	is	be	AUX
taxlaw-2796	474	47	to	to	PART
taxlaw-2796	474	48	reduce	reduce	VERB
taxlaw-2796	474	49	administrative	administrative	ADJ
taxlaw-2796	474	50	and	and	CCONJ
taxlaw-2796	474	51	compliance	compliance	NOUN
taxlaw-2796	474	52	costs	cost	NOUN
taxlaw-2796	474	53	and	and	CCONJ
taxlaw-2796	474	54	to	to	PART
taxlaw-2796	474	55	educate	educate	VERB
taxlaw-2796	474	56	and	and	CCONJ
taxlaw-2796	474	57	develop	develop	VERB
taxlaw-2796	474	58	taxpayers	taxpayer	NOUN
taxlaw-2796	474	59	to	to	ADP
taxlaw-2796	474	60	where	where	SCONJ
taxlaw-2796	474	61	they	they	PRON
taxlaw-2796	474	62	can	can	AUX
taxlaw-2796	474	63	enter	enter	VERB
taxlaw-2796	474	64	the	the	DET
taxlaw-2796	474	65	regular	regular	ADJ
taxlaw-2796	474	66	income	income	NOUN
taxlaw-2796	474	67	tax	tax	NOUN
taxlaw-2796	474	68	system	system	NOUN
taxlaw-2796	474	69	.	.	PUNCT
taxlaw-2796	475	1	when	when	SCONJ
taxlaw-2796	475	2	presumptive	presumptive	ADJ
taxlaw-2796	475	3	tax	tax	NOUN
taxlaw-2796	475	4	regimes	regime	NOUN
taxlaw-2796	475	5	are	be	AUX
taxlaw-2796	475	6	in	in	ADP
taxlaw-2796	475	7	place	place	NOUN
taxlaw-2796	475	8	,	,	PUNCT
taxlaw-2796	475	9	introducing	introduce	VERB
taxlaw-2796	475	10	a	a	DET
taxlaw-2796	475	11	dual	dual	ADJ
taxlaw-2796	475	12	income	income	NOUN
taxlaw-2796	475	13	tax	tax	NOUN
taxlaw-2796	475	14	which	which	PRON
taxlaw-2796	475	15	taxes	tax	VERB
taxlaw-2796	475	16	corporate	corporate	ADJ
taxlaw-2796	475	17	(	(	PUNCT
taxlaw-2796	475	18	or	or	CCONJ
taxlaw-2796	475	19	large	large	ADJ
taxlaw-2796	475	20	enterprise	enterprise	NOUN
taxlaw-2796	475	21	)	)	PUNCT
taxlaw-2796	475	22	profits	profit	NOUN
taxlaw-2796	475	23	and	and	CCONJ
taxlaw-2796	475	24	personal	personal	ADJ
taxlaw-2796	475	25	capital	capital	NOUN
taxlaw-2796	475	26	income	income	NOUN
taxlaw-2796	475	27	(	(	PUNCT
taxlaw-2796	475	28	or	or	CCONJ
taxlaw-2796	475	29	small	small	ADJ
taxlaw-2796	475	30	enterprise	enterprise	NOUN
taxlaw-2796	475	31	profits	profit	NOUN
taxlaw-2796	475	32	)	)	PUNCT
taxlaw-2796	475	33	at	at	ADP
taxlaw-2796	475	34	the	the	DET
taxlaw-2796	475	35	same	same	ADJ
taxlaw-2796	475	36	rate	rate	NOUN
taxlaw-2796	475	37	reduces	reduce	VERB
taxlaw-2796	475	38	tax	tax	NOUN
taxlaw-2796	475	39	differences	difference	NOUN
taxlaw-2796	475	40	based	base	VERB
taxlaw-2796	475	41	on	on	ADP
taxlaw-2796	475	42	size	size	NOUN
taxlaw-2796	475	43	of	of	ADP
taxlaw-2796	475	44	enterprise	enterprise	NOUN
taxlaw-2796	475	45	.	.	PUNCT
taxlaw-2796	476	1	another	another	DET
taxlaw-2796	476	2	partial	partial	ADJ
taxlaw-2796	476	3	solution	solution	NOUN
taxlaw-2796	476	4	would	would	AUX
taxlaw-2796	476	5	be	be	AUX
taxlaw-2796	476	6	to	to	PART
taxlaw-2796	476	7	adopt	adopt	VERB
taxlaw-2796	476	8	different	different	ADJ
taxlaw-2796	476	9	tax	tax	NOUN
taxlaw-2796	476	10	rates	rate	NOUN
taxlaw-2796	476	11	on	on	ADP
taxlaw-2796	476	12	active	active	ADJ
taxlaw-2796	476	13	business	business	NOUN
taxlaw-2796	476	14	income	income	NOUN
taxlaw-2796	476	15	and	and	CCONJ
taxlaw-2796	476	16	passive	passive	ADJ
taxlaw-2796	476	17	income	income	NOUN
taxlaw-2796	476	18	from	from	ADP
taxlaw-2796	476	19	capital	capital	NOUN
taxlaw-2796	476	20	,	,	PUNCT
taxlaw-2796	476	21	with	with	ADP
taxlaw-2796	476	22	the	the	DET
taxlaw-2796	476	23	former	former	ADJ
taxlaw-2796	476	24	close	close	NOUN
taxlaw-2796	476	25	to	to	ADP
taxlaw-2796	476	26	the	the	DET
taxlaw-2796	476	27	higher	high	ADJ
taxlaw-2796	476	28	labor	labor	NOUN
taxlaw-2796	476	29	income	income	NOUN
taxlaw-2796	476	30	rate	rate	NOUN
taxlaw-2796	476	31	and	and	CCONJ
taxlaw-2796	476	32	the	the	DET
taxlaw-2796	476	33	latter	latter	ADJ
taxlaw-2796	476	34	closer	close	ADJ
taxlaw-2796	476	35	to	to	ADP
taxlaw-2796	476	36	the	the	DET
taxlaw-2796	476	37	lowest	low	ADJ
taxlaw-2796	476	38	rate	rate	NOUN
taxlaw-2796	476	39	on	on	ADP
taxlaw-2796	476	40	labor	labor	NOUN
taxlaw-2796	476	41	income.126	income.126	NOUN
taxlaw-2796	476	42	policymakers	policymaker	NOUN
taxlaw-2796	476	43	also	also	ADV
taxlaw-2796	476	44	need	need	VERB
taxlaw-2796	476	45	to	to	PART
taxlaw-2796	476	46	consider	consider	VERB
taxlaw-2796	476	47	whether	whether	SCONJ
taxlaw-2796	476	48	to	to	PART
taxlaw-2796	476	49	adopt	adopt	VERB
taxlaw-2796	476	50	a	a	DET
taxlaw-2796	476	51	zero	zero	NUM
taxlaw-2796	476	52	-	-	PUNCT
taxlaw-2796	476	53	bracket	bracket	NOUN
taxlaw-2796	476	54	amount	amount	NOUN
taxlaw-2796	476	55	for	for	ADP
taxlaw-2796	476	56	capital	capital	NOUN
taxlaw-2796	476	57	income	income	NOUN
taxlaw-2796	476	58	under	under	ADP
taxlaw-2796	476	59	a	a	DET
taxlaw-2796	476	60	personal	personal	ADJ
taxlaw-2796	476	61	income	income	NOUN
taxlaw-2796	476	62	tax	tax	NOUN
taxlaw-2796	476	63	system	system	NOUN
taxlaw-2796	476	64	.	.	PUNCT
taxlaw-2796	477	1	on	on	ADP
taxlaw-2796	477	2	equity	equity	NOUN
taxlaw-2796	477	3	grounds	ground	NOUN
taxlaw-2796	477	4	,	,	PUNCT
taxlaw-2796	477	5	providing	provide	VERB
taxlaw-2796	477	6	tax	tax	NOUN
taxlaw-2796	477	7	relief	relief	NOUN
taxlaw-2796	477	8	for	for	ADP
taxlaw-2796	477	9	small	small	ADJ
taxlaw-2796	477	10	investors	investor	NOUN
taxlaw-2796	477	11	may	may	AUX
taxlaw-2796	477	12	make	make	VERB
taxlaw-2796	477	13	sense	sense	NOUN
taxlaw-2796	477	14	.	.	PUNCT
taxlaw-2796	478	1	however	however	ADV
taxlaw-2796	478	2	,	,	PUNCT
taxlaw-2796	478	3	countries	country	NOUN
taxlaw-2796	478	4	with	with	ADP
taxlaw-2796	478	5	final	final	ADJ
taxlaw-2796	478	6	withholding	withholding	NOUN
taxlaw-2796	478	7	regimes	regime	NOUN
taxlaw-2796	478	8	for	for	ADP
taxlaw-2796	478	9	different	different	ADJ
taxlaw-2796	478	10	types	type	NOUN
taxlaw-2796	478	11	of	of	ADP
taxlaw-2796	478	12	capital	capital	NOUN
taxlaw-2796	478	13	income	income	NOUN
taxlaw-2796	478	14	are	be	AUX
taxlaw-2796	478	15	likely	likely	ADJ
taxlaw-2796	478	16	to	to	PART
taxlaw-2796	478	17	find	find	VERB
taxlaw-2796	478	18	it	it	PRON
taxlaw-2796	478	19	administratively	administratively	ADV
taxlaw-2796	478	20	challenging	challenge	VERB
taxlaw-2796	478	21	to	to	PART
taxlaw-2796	478	22	have	have	VERB
taxlaw-2796	478	23	a	a	DET
taxlaw-2796	478	24	sufficiently	sufficiently	ADV
taxlaw-2796	478	25	good	good	ADJ
taxlaw-2796	478	26	reporting	reporting	NOUN
taxlaw-2796	478	27	system	system	NOUN
taxlaw-2796	478	28	to	to	PART
taxlaw-2796	478	29	provide	provide	VERB
taxlaw-2796	478	30	for	for	ADP
taxlaw-2796	478	31	refunds	refund	NOUN
taxlaw-2796	478	32	for	for	ADP
taxlaw-2796	478	33	small	small	ADJ
taxlaw-2796	478	34	investors	investor	NOUN
taxlaw-2796	478	35	.	.	PUNCT
taxlaw-2796	479	1	the	the	DET
taxlaw-2796	479	2	major	major	ADJ
taxlaw-2796	479	3	policy	policy	NOUN
taxlaw-2796	479	4	decision	decision	NOUN
taxlaw-2796	479	5	in	in	ADP
taxlaw-2796	479	6	adopting	adopt	VERB
taxlaw-2796	479	7	a	a	DET
taxlaw-2796	479	8	dual	dual	ADJ
taxlaw-2796	479	9	income	income	NOUN
taxlaw-2796	479	10	tax	tax	NOUN
taxlaw-2796	479	11	regime	regime	NOUN
taxlaw-2796	479	12	is	be	AUX
taxlaw-2796	479	13	setting	set	VERB
taxlaw-2796	479	14	the	the	DET
taxlaw-2796	479	15	relative	relative	ADJ
taxlaw-2796	479	16	tax	tax	NOUN
taxlaw-2796	479	17	rates	rate	NOUN
taxlaw-2796	479	18	for	for	ADP
taxlaw-2796	479	19	capital	capital	NOUN
taxlaw-2796	479	20	and	and	CCONJ
taxlaw-2796	479	21	labor	labor	NOUN
taxlaw-2796	479	22	income	income	NOUN
taxlaw-2796	479	23	.	.	PUNCT
taxlaw-2796	480	1	while	while	SCONJ
taxlaw-2796	480	2	the	the	DET
taxlaw-2796	480	3	nordic	nordic	ADJ
taxlaw-2796	480	4	countries	country	NOUN
taxlaw-2796	480	5	set	set	VERB
taxlaw-2796	480	6	the	the	DET
taxlaw-2796	480	7	rate	rate	NOUN
taxlaw-2796	480	8	for	for	ADP
taxlaw-2796	480	9	capital	capital	NOUN
taxlaw-2796	480	10	income	income	NOUN
taxlaw-2796	480	11	at	at	ADP
taxlaw-2796	480	12	(	(	PUNCT
taxlaw-2796	480	13	or	or	CCONJ
taxlaw-2796	480	14	near	near	ADP
taxlaw-2796	480	15	)	)	PUNCT
taxlaw-2796	480	16	the	the	DET
taxlaw-2796	480	17	lowest	low	ADJ
taxlaw-2796	480	18	tax	tax	NOUN
taxlaw-2796	480	19	rate	rate	NOUN
taxlaw-2796	480	20	applicable	applicable	ADJ
taxlaw-2796	480	21	to	to	ADP
taxlaw-2796	480	22	labor	labor	NOUN
taxlaw-2796	480	23	income	income	NOUN
taxlaw-2796	480	24	,	,	PUNCT
taxlaw-2796	480	25	different	different	ADJ
taxlaw-2796	480	26	considerations	consideration	NOUN
taxlaw-2796	480	27	may	may	AUX
taxlaw-2796	480	28	apply	apply	VERB
taxlaw-2796	480	29	in	in	ADP
taxlaw-2796	480	30	developing	develop	VERB
taxlaw-2796	480	31	countries	country	NOUN
taxlaw-2796	480	32	.	.	PUNCT
taxlaw-2796	481	1	in	in	ADP
taxlaw-2796	481	2	the	the	DET
taxlaw-2796	481	3	pre	pre	ADJ
taxlaw-2796	481	4	-	-	ADJ
taxlaw-2796	481	5	dual	dual	ADJ
taxlaw-2796	481	6	income	income	NOUN
taxlaw-2796	481	7	tax	tax	NOUN
taxlaw-2796	481	8	regime	regime	NOUN
taxlaw-2796	481	9	of	of	ADP
taxlaw-2796	481	10	the	the	DET
taxlaw-2796	481	11	nordic	nordic	ADJ
taxlaw-2796	481	12	countries	country	NOUN
taxlaw-2796	481	13	,	,	PUNCT
taxlaw-2796	481	14	many	many	ADJ
taxlaw-2796	481	15	types	type	NOUN
taxlaw-2796	481	16	of	of	ADP
taxlaw-2796	481	17	capital	capital	NOUN
taxlaw-2796	481	18	income	income	NOUN
taxlaw-2796	481	19	were	be	AUX
taxlaw-2796	481	20	nominally	nominally	ADV
taxlaw-2796	481	21	subject	subject	ADJ
taxlaw-2796	481	22	to	to	ADP
taxlaw-2796	481	23	the	the	DET
taxlaw-2796	481	24	high	high	ADJ
taxlaw-2796	481	25	marginal	marginal	ADJ
taxlaw-2796	481	26	tax	tax	NOUN
taxlaw-2796	481	27	rates	rate	NOUN
taxlaw-2796	481	28	applicable	applicable	ADJ
taxlaw-2796	481	29	to	to	PART
taxlaw-2796	481	30	income	income	VERB
taxlaw-2796	481	31	from	from	ADP
taxlaw-2796	481	32	labor	labor	NOUN
taxlaw-2796	481	33	,	,	PUNCT
taxlaw-2796	481	34	although	although	SCONJ
taxlaw-2796	481	35	these	these	DET
taxlaw-2796	481	36	rates	rate	NOUN
taxlaw-2796	481	37	were	be	AUX
taxlaw-2796	481	38	applied	apply	VERB
taxlaw-2796	481	39	very	very	ADV
taxlaw-2796	481	40	unevenly.127	unevenly.127	NOUN
taxlaw-2796	481	41	by	by	ADP
taxlaw-2796	481	42	contrast	contrast	NOUN
taxlaw-2796	481	43	,	,	PUNCT
taxlaw-2796	481	44	in	in	ADP
taxlaw-2796	481	45	developing	develop	VERB
taxlaw-2796	481	46	countries	country	NOUN
taxlaw-2796	481	47	where	where	SCONJ
taxlaw-2796	481	48	almost	almost	ADV
taxlaw-2796	481	49	all	all	PRON
taxlaw-2796	481	50	tax	tax	NOUN
taxlaw-2796	481	51	revenue	revenue	NOUN
taxlaw-2796	481	52	is	be	AUX
taxlaw-2796	481	53	from	from	ADP
taxlaw-2796	481	54	wage	wage	NOUN
taxlaw-2796	481	55	withholding	withholding	NOUN
taxlaw-2796	481	56	in	in	ADP
taxlaw-2796	481	57	the	the	DET
taxlaw-2796	481	58	formal	formal	ADJ
taxlaw-2796	481	59	sector	sector	NOUN
taxlaw-2796	481	60	,	,	PUNCT
taxlaw-2796	481	61	table	table	NOUN
taxlaw-2796	481	62	a5	a5	NOUN
taxlaw-2796	481	63	,	,	PUNCT
taxlaw-2796	481	64	at	at	ADP
taxlaw-2796	481	65	360	360	NUM
taxlaw-2796	481	66	.	.	PUNCT
taxlaw-2796	482	1	while	while	SCONJ
taxlaw-2796	482	2	in	in	ADP
taxlaw-2796	482	3	many	many	ADJ
taxlaw-2796	482	4	countries	country	NOUN
taxlaw-2796	482	5	the	the	DET
taxlaw-2796	482	6	choice	choice	NOUN
taxlaw-2796	482	7	of	of	ADP
taxlaw-2796	482	8	the	the	DET
taxlaw-2796	482	9	zero	zero	NUM
taxlaw-2796	482	10	-	-	PUNCT
taxlaw-2796	482	11	bracket	bracket	NOUN
taxlaw-2796	482	12	amount	amount	NOUN
taxlaw-2796	482	13	is	be	AUX
taxlaw-2796	482	14	driven	drive	VERB
taxlaw-2796	482	15	largely	largely	ADV
taxlaw-2796	482	16	by	by	ADP
taxlaw-2796	482	17	revenue	revenue	NOUN
taxlaw-2796	482	18	concerns	concern	NOUN
taxlaw-2796	482	19	,	,	PUNCT
taxlaw-2796	482	20	several	several	ADJ
taxlaw-2796	482	21	other	other	ADJ
taxlaw-2796	482	22	important	important	ADJ
taxlaw-2796	482	23	design	design	NOUN
taxlaw-2796	482	24	elements	element	NOUN
taxlaw-2796	482	25	may	may	AUX
taxlaw-2796	482	26	also	also	ADV
taxlaw-2796	482	27	arise	arise	VERB
taxlaw-2796	482	28	.	.	PUNCT
taxlaw-2796	483	1	for	for	ADP
taxlaw-2796	483	2	example	example	NOUN
taxlaw-2796	483	3	,	,	PUNCT
taxlaw-2796	483	4	raising	raise	VERB
taxlaw-2796	483	5	the	the	DET
taxlaw-2796	483	6	zero	zero	NUM
taxlaw-2796	483	7	-	-	PUNCT
taxlaw-2796	483	8	bracket	bracket	NOUN
taxlaw-2796	483	9	amount	amount	NOUN
taxlaw-2796	483	10	would	would	AUX
taxlaw-2796	483	11	relieve	relieve	VERB
taxlaw-2796	483	12	a	a	DET
taxlaw-2796	483	13	substantial	substantial	ADJ
taxlaw-2796	483	14	number	number	NOUN
taxlaw-2796	483	15	of	of	ADP
taxlaw-2796	483	16	existing	exist	VERB
taxlaw-2796	483	17	taxpayers	taxpayer	NOUN
taxlaw-2796	483	18	from	from	ADP
taxlaw-2796	483	19	the	the	DET
taxlaw-2796	483	20	obligation	obligation	NOUN
taxlaw-2796	483	21	to	to	PART
taxlaw-2796	483	22	file	file	VERB
taxlaw-2796	483	23	income	income	NOUN
taxlaw-2796	483	24	tax	tax	NOUN
taxlaw-2796	483	25	declarations	declaration	NOUN
taxlaw-2796	483	26	.	.	PUNCT
taxlaw-2796	484	1	this	this	PRON
taxlaw-2796	484	2	was	be	AUX
taxlaw-2796	484	3	an	an	DET
taxlaw-2796	484	4	important	important	ADJ
taxlaw-2796	484	5	consideration	consideration	NOUN
taxlaw-2796	484	6	in	in	ADP
taxlaw-2796	484	7	uruguay	uruguay	NOUN
taxlaw-2796	484	8	’s	’s	PART
taxlaw-2796	484	9	move	move	NOUN
taxlaw-2796	484	10	to	to	ADP
taxlaw-2796	484	11	a	a	DET
taxlaw-2796	484	12	dual	dual	ADJ
taxlaw-2796	484	13	income	income	NOUN
taxlaw-2796	484	14	tax	tax	NOUN
taxlaw-2796	484	15	.	.	PUNCT
taxlaw-2796	485	1	barreix	barreix	PROPN
taxlaw-2796	485	2	&	&	CCONJ
taxlaw-2796	485	3	roca	roca	PROPN
taxlaw-2796	485	4	,	,	PUNCT
taxlaw-2796	485	5	supra	supra	PROPN
taxlaw-2796	485	6	note	note	PROPN
taxlaw-2796	485	7	18	18	NUM
taxlaw-2796	485	8	,	,	PUNCT
taxlaw-2796	485	9	at	at	ADP
taxlaw-2796	485	10	131	131	NUM
taxlaw-2796	485	11	.	.	PUNCT
taxlaw-2796	485	12	125	125	NUM
taxlaw-2796	485	13	.	.	PUNCT
taxlaw-2796	486	1	for	for	ADP
taxlaw-2796	486	2	some	some	DET
taxlaw-2796	486	3	examples	example	NOUN
taxlaw-2796	486	4	,	,	PUNCT
taxlaw-2796	486	5	see	see	VERB
taxlaw-2796	486	6	richard	richard	PROPN
taxlaw-2796	486	7	m.	m.	PROPN
taxlaw-2796	486	8	bird	bird	PROPN
taxlaw-2796	486	9	&	&	CCONJ
taxlaw-2796	486	10	sally	sally	PROPN
taxlaw-2796	486	11	wallace	wallace	PROPN
taxlaw-2796	486	12	,	,	PUNCT
taxlaw-2796	486	13	is	be	AUX
taxlaw-2796	486	14	it	it	PRON
taxlaw-2796	486	15	really	really	ADV
taxlaw-2796	486	16	so	so	ADV
taxlaw-2796	486	17	hard	hard	ADJ
taxlaw-2796	486	18	to	to	PART
taxlaw-2796	486	19	tax	tax	VERB
taxlaw-2796	486	20	the	the	DET
taxlaw-2796	486	21	hard	hard	ADJ
taxlaw-2796	486	22	-	-	PUNCT
taxlaw-2796	486	23	to	to	ADP
taxlaw-2796	486	24	-	-	PUNCT
taxlaw-2796	486	25	tax	tax	NOUN
taxlaw-2796	486	26	?	?	PUNCT
taxlaw-2796	487	1	the	the	DET
taxlaw-2796	487	2	context	context	NOUN
taxlaw-2796	487	3	and	and	CCONJ
taxlaw-2796	487	4	role	role	NOUN
taxlaw-2796	487	5	of	of	ADP
taxlaw-2796	487	6	presumptive	presumptive	ADJ
taxlaw-2796	487	7	taxes	taxis	NOUN
taxlaw-2796	487	8	,	,	PUNCT
taxlaw-2796	487	9	in	in	ADP
taxlaw-2796	487	10	taxing	tax	VERB
taxlaw-2796	487	11	the	the	DET
taxlaw-2796	487	12	hard	hard	ADV
taxlaw-2796	487	13	-	-	PUNCT
taxlaw-2796	487	14	totax	totax	ADJ
taxlaw-2796	487	15	:	:	PUNCT
taxlaw-2796	487	16	lessons	lesson	NOUN
taxlaw-2796	487	17	from	from	ADP
taxlaw-2796	487	18	theory	theory	NOUN
taxlaw-2796	487	19	and	and	CCONJ
taxlaw-2796	487	20	practice	practice	NOUN
taxlaw-2796	487	21	121	121	NUM
taxlaw-2796	487	22	,	,	PUNCT
taxlaw-2796	487	23	135–36	135–36	NUM
taxlaw-2796	487	24	(	(	PUNCT
taxlaw-2796	487	25	james	james	PROPN
taxlaw-2796	487	26	alm	alm	PROPN
taxlaw-2796	487	27	et	et	PROPN
taxlaw-2796	487	28	al	al	PROPN
taxlaw-2796	487	29	.	.	PUNCT
taxlaw-2796	488	1	eds	eds	PROPN
taxlaw-2796	488	2	.	.	PROPN
taxlaw-2796	488	3	,	,	PUNCT
taxlaw-2796	488	4	2004	2004	NUM
taxlaw-2796	488	5	)	)	PUNCT
taxlaw-2796	488	6	.	.	PUNCT
taxlaw-2796	489	1	126	126	X
taxlaw-2796	489	2	.	.	PUNCT
taxlaw-2796	490	1	this	this	DET
taxlaw-2796	490	2	approach	approach	NOUN
taxlaw-2796	490	3	was	be	AUX
taxlaw-2796	490	4	adopted	adopt	VERB
taxlaw-2796	490	5	in	in	ADP
taxlaw-2796	490	6	uruguay	uruguay	NOUN
taxlaw-2796	490	7	.	.	PUNCT
taxlaw-2796	491	1	barreix	barreix	PROPN
taxlaw-2796	491	2	&	&	CCONJ
taxlaw-2796	491	3	roca	roca	PROPN
taxlaw-2796	491	4	,	,	PUNCT
taxlaw-2796	491	5	supra	supra	PROPN
taxlaw-2796	491	6	note	note	PROPN
taxlaw-2796	491	7	18	18	NUM
taxlaw-2796	491	8	.	.	PUNCT
taxlaw-2796	492	1	127	127	NUM
taxlaw-2796	492	2	.	.	PUNCT
taxlaw-2796	492	3	sørensen	sørensen	NOUN
taxlaw-2796	492	4	,	,	PUNCT
taxlaw-2796	492	5	from	from	ADP
taxlaw-2796	492	6	the	the	DET
taxlaw-2796	492	7	global	global	ADJ
taxlaw-2796	492	8	income	income	NOUN
taxlaw-2796	492	9	tax	tax	NOUN
taxlaw-2796	492	10	,	,	PUNCT
taxlaw-2796	492	11	supra	supra	PROPN
taxlaw-2796	492	12	note	note	PROPN
taxlaw-2796	492	13	18	18	NUM
taxlaw-2796	492	14	,	,	PUNCT
taxlaw-2796	492	15	at	at	ADP
taxlaw-2796	492	16	60	60	NUM
taxlaw-2796	492	17	.	.	PUNCT
taxlaw-2796	493	1	200	200	NUM
taxlaw-2796	493	2	columbia	columbia	PROPN
taxlaw-2796	493	3	jour$al	jour$al	PROPN
taxlaw-2796	493	4	of	of	ADP
taxlaw-2796	493	5	tax	tax	NOUN
taxlaw-2796	493	6	law	law	NOUN
taxlaw-2796	493	7	[	[	X
taxlaw-2796	493	8	vol	vol	NOUN
taxlaw-2796	493	9	.	.	PUNCT
taxlaw-2796	494	1	1:174	1:174	NUM
taxlaw-2796	494	2	applying	applying	NOUN
taxlaw-2796	494	3	(	(	PUNCT
taxlaw-2796	494	4	and	and	CCONJ
taxlaw-2796	494	5	effectively	effectively	ADV
taxlaw-2796	494	6	,	,	PUNCT
taxlaw-2796	494	7	collecting	collect	VERB
taxlaw-2796	494	8	)	)	PUNCT
taxlaw-2796	494	9	any	any	DET
taxlaw-2796	494	10	tax	tax	NOUN
taxlaw-2796	494	11	on	on	ADP
taxlaw-2796	494	12	either	either	CCONJ
taxlaw-2796	494	13	active	active	ADJ
taxlaw-2796	494	14	business	business	NOUN
taxlaw-2796	494	15	income	income	NOUN
taxlaw-2796	494	16	(	(	PUNCT
taxlaw-2796	494	17	from	from	ADP
taxlaw-2796	494	18	businesses	business	NOUN
taxlaw-2796	494	19	not	not	PART
taxlaw-2796	494	20	in	in	ADP
taxlaw-2796	494	21	corporate	corporate	ADJ
taxlaw-2796	494	22	form	form	NOUN
taxlaw-2796	494	23	)	)	PUNCT
taxlaw-2796	494	24	or	or	CCONJ
taxlaw-2796	494	25	passive	passive	ADJ
taxlaw-2796	494	26	income	income	NOUN
taxlaw-2796	494	27	would	would	AUX
taxlaw-2796	494	28	likely	likely	ADV
taxlaw-2796	494	29	be	be	AUX
taxlaw-2796	494	30	a	a	DET
taxlaw-2796	494	31	tax	tax	NOUN
taxlaw-2796	494	32	increase	increase	NOUN
taxlaw-2796	494	33	.	.	PUNCT
taxlaw-2796	495	1	for	for	ADP
taxlaw-2796	495	2	countries	country	NOUN
taxlaw-2796	495	3	that	that	PRON
taxlaw-2796	495	4	apply	apply	VERB
taxlaw-2796	495	5	final	final	ADJ
taxlaw-2796	495	6	withholding	withholding	NOUN
taxlaw-2796	495	7	taxes	taxis	NOUN
taxlaw-2796	495	8	under	under	ADP
taxlaw-2796	495	9	their	their	PRON
taxlaw-2796	495	10	current	current	ADJ
taxlaw-2796	495	11	personal	personal	ADJ
taxlaw-2796	495	12	income	income	NOUN
taxlaw-2796	495	13	tax	tax	NOUN
taxlaw-2796	495	14	regimes	regime	NOUN
taxlaw-2796	495	15	on	on	ADP
taxlaw-2796	495	16	passive	passive	ADJ
taxlaw-2796	495	17	income	income	NOUN
taxlaw-2796	495	18	such	such	ADJ
taxlaw-2796	495	19	as	as	ADP
taxlaw-2796	495	20	dividends	dividend	NOUN
taxlaw-2796	495	21	,	,	PUNCT
taxlaw-2796	495	22	interest	interest	NOUN
taxlaw-2796	495	23	,	,	PUNCT
taxlaw-2796	495	24	and	and	CCONJ
taxlaw-2796	495	25	some	some	DET
taxlaw-2796	495	26	types	type	NOUN
taxlaw-2796	495	27	of	of	ADP
taxlaw-2796	495	28	rents	rent	NOUN
taxlaw-2796	495	29	and	and	CCONJ
taxlaw-2796	495	30	royalties	royalty	NOUN
taxlaw-2796	495	31	,	,	PUNCT
taxlaw-2796	495	32	the	the	DET
taxlaw-2796	495	33	existing	exist	VERB
taxlaw-2796	495	34	tax	tax	NOUN
taxlaw-2796	495	35	rates	rate	NOUN
taxlaw-2796	495	36	on	on	ADP
taxlaw-2796	495	37	this	this	DET
taxlaw-2796	495	38	income	income	NOUN
taxlaw-2796	495	39	from	from	ADP
taxlaw-2796	495	40	capital	capital	NOUN
taxlaw-2796	495	41	are	be	AUX
taxlaw-2796	495	42	likely	likely	ADJ
taxlaw-2796	495	43	substantially	substantially	ADV
taxlaw-2796	495	44	below	below	ADP
taxlaw-2796	495	45	the	the	DET
taxlaw-2796	495	46	rates	rate	NOUN
taxlaw-2796	495	47	applicable	applicable	ADJ
taxlaw-2796	495	48	to	to	PART
taxlaw-2796	495	49	income	income	VERB
taxlaw-2796	495	50	from	from	ADP
taxlaw-2796	495	51	labor.128	labor.128	PROPN
taxlaw-2796	495	52	box	box	NOUN
taxlaw-2796	495	53	1	1	NUM
taxlaw-2796	495	54	sets	set	VERB
taxlaw-2796	495	55	forth	forth	ADV
taxlaw-2796	495	56	some	some	DET
taxlaw-2796	495	57	rate	rate	NOUN
taxlaw-2796	495	58	alternatives	alternative	NOUN
taxlaw-2796	495	59	under	under	ADP
taxlaw-2796	495	60	a	a	DET
taxlaw-2796	495	61	dual	dual	ADJ
taxlaw-2796	495	62	income	income	NOUN
taxlaw-2796	495	63	tax	tax	NOUN
taxlaw-2796	495	64	for	for	ADP
taxlaw-2796	495	65	a	a	DET
taxlaw-2796	495	66	personal	personal	ADJ
taxlaw-2796	495	67	income	income	NOUN
taxlaw-2796	495	68	tax	tax	NOUN
taxlaw-2796	495	69	system	system	NOUN
taxlaw-2796	495	70	.	.	PUNCT
taxlaw-2796	496	1	box	box	PROPN
taxlaw-2796	496	2	1	1	NUM
taxlaw-2796	496	3	.	.	PUNCT
taxlaw-2796	497	1	rate	rate	NOUN
taxlaw-2796	497	2	alternatives	alternative	NOUN
taxlaw-2796	497	3	under	under	ADP
taxlaw-2796	497	4	dual	dual	ADJ
taxlaw-2796	497	5	income	income	NOUN
taxlaw-2796	497	6	tax	tax	NOUN
taxlaw-2796	497	7	for	for	ADP
taxlaw-2796	497	8	personal	personal	ADJ
taxlaw-2796	497	9	income	income	NOUN
taxlaw-2796	497	10	tax	tax	NOUN
taxlaw-2796	497	11	systems	system	NOUN
taxlaw-2796	497	12	highest	high	ADJ
taxlaw-2796	497	13	marginal	marginal	ADJ
taxlaw-2796	497	14	tax	tax	NOUN
taxlaw-2796	497	15	rates	rate	NOUN
taxlaw-2796	497	16	for	for	ADP
taxlaw-2796	497	17	labor	labor	NOUN
taxlaw-2796	497	18	income	income	NOUN
taxlaw-2796	497	19	higher	high	ADJ
taxlaw-2796	497	20	than	than	ADP
taxlaw-2796	497	21	tax	tax	NOUN
taxlaw-2796	497	22	rate	rate	NOUN
taxlaw-2796	497	23	on	on	ADP
taxlaw-2796	497	24	capital	capital	NOUN
taxlaw-2796	497	25	income	income	NOUN
taxlaw-2796	497	26	•	•	NOUN
taxlaw-2796	497	27	top	top	ADJ
taxlaw-2796	497	28	marginal	marginal	ADJ
taxlaw-2796	497	29	rate	rate	NOUN
taxlaw-2796	497	30	for	for	ADP
taxlaw-2796	497	31	labor	labor	NOUN
taxlaw-2796	497	32	income	income	NOUN
taxlaw-2796	497	33	substantially	substantially	ADV
taxlaw-2796	497	34	higher	high	ADJ
taxlaw-2796	497	35	than	than	ADP
taxlaw-2796	497	36	capital	capital	NOUN
taxlaw-2796	497	37	tax	tax	NOUN
taxlaw-2796	497	38	rate	rate	NOUN
taxlaw-2796	497	39	(	(	PUNCT
taxlaw-2796	497	40	nordic	nordic	ADJ
taxlaw-2796	497	41	model	model	NOUN
taxlaw-2796	497	42	with	with	ADP
taxlaw-2796	497	43	15	15	NUM
taxlaw-2796	497	44	-	-	SYM
taxlaw-2796	497	45	25	25	NUM
taxlaw-2796	497	46	%	%	NOUN
taxlaw-2796	497	47	rate	rate	NOUN
taxlaw-2796	497	48	differential	differential	NOUN
taxlaw-2796	497	49	)	)	PUNCT
taxlaw-2796	497	50	•	•	ADP
taxlaw-2796	497	51	top	top	ADJ
taxlaw-2796	497	52	marginal	marginal	ADJ
taxlaw-2796	497	53	rate	rate	NOUN
taxlaw-2796	497	54	for	for	ADP
taxlaw-2796	497	55	labor	labor	NOUN
taxlaw-2796	497	56	income	income	NOUN
taxlaw-2796	497	57	slightly	slightly	ADV
taxlaw-2796	497	58	higher	high	ADJ
taxlaw-2796	497	59	than	than	ADP
taxlaw-2796	497	60	capital	capital	NOUN
taxlaw-2796	497	61	tax	tax	NOUN
taxlaw-2796	497	62	rate	rate	NOUN
taxlaw-2796	497	63	(	(	PUNCT
taxlaw-2796	497	64	perhaps	perhaps	ADV
taxlaw-2796	497	65	differential	differential	NOUN
taxlaw-2796	497	66	of	of	ADP
taxlaw-2796	497	67	10	10	NUM
taxlaw-2796	497	68	%	%	NOUN
taxlaw-2796	497	69	of	of	ADP
taxlaw-2796	497	70	less	less	ADJ
taxlaw-2796	497	71	)	)	PUNCT
taxlaw-2796	497	72	tax	tax	NOUN
taxlaw-2796	497	73	rate	rate	NOUN
taxlaw-2796	497	74	on	on	ADP
taxlaw-2796	497	75	capital	capital	NOUN
taxlaw-2796	497	76	income	income	NOUN
taxlaw-2796	497	77	higher	high	ADJ
taxlaw-2796	497	78	than	than	ADP
taxlaw-2796	497	79	lowest	low	ADJ
taxlaw-2796	497	80	positive	positive	ADJ
taxlaw-2796	497	81	rate	rate	NOUN
taxlaw-2796	497	82	on	on	ADP
taxlaw-2796	497	83	labor	labor	NOUN
taxlaw-2796	497	84	income	income	NOUN
taxlaw-2796	497	85	•	•	NOUN
taxlaw-2796	497	86	tax	tax	NOUN
taxlaw-2796	497	87	rate	rate	NOUN
taxlaw-2796	497	88	on	on	ADP
taxlaw-2796	497	89	capital	capital	NOUN
taxlaw-2796	497	90	income	income	NOUN
taxlaw-2796	497	91	set	set	VERB
taxlaw-2796	497	92	higher	high	ADJ
taxlaw-2796	497	93	than	than	ADP
taxlaw-2796	497	94	top	top	ADJ
taxlaw-2796	497	95	marginal	marginal	ADJ
taxlaw-2796	497	96	rate	rate	NOUN
taxlaw-2796	497	97	on	on	ADP
taxlaw-2796	497	98	labor	labor	NOUN
taxlaw-2796	497	99	income	income	NOUN
taxlaw-2796	497	100	•	•	NOUN
taxlaw-2796	497	101	tax	tax	NOUN
taxlaw-2796	497	102	rate	rate	NOUN
taxlaw-2796	497	103	on	on	ADP
taxlaw-2796	497	104	capital	capital	NOUN
taxlaw-2796	497	105	income	income	NOUN
taxlaw-2796	497	106	set	set	VERB
taxlaw-2796	497	107	at	at	ADP
taxlaw-2796	497	108	top	top	ADJ
taxlaw-2796	497	109	marginal	marginal	ADJ
taxlaw-2796	497	110	rate	rate	NOUN
taxlaw-2796	497	111	on	on	ADP
taxlaw-2796	497	112	labor	labor	NOUN
taxlaw-2796	497	113	income	income	NOUN
taxlaw-2796	497	114	•	•	NOUN
taxlaw-2796	497	115	tax	tax	NOUN
taxlaw-2796	497	116	rate	rate	NOUN
taxlaw-2796	497	117	on	on	ADP
taxlaw-2796	497	118	capital	capital	NOUN
taxlaw-2796	497	119	income	income	NOUN
taxlaw-2796	497	120	set	set	VERB
taxlaw-2796	497	121	at	at	ADP
taxlaw-2796	497	122	a	a	DET
taxlaw-2796	497	123	rate	rate	NOUN
taxlaw-2796	497	124	between	between	ADP
taxlaw-2796	497	125	the	the	DET
taxlaw-2796	497	126	lowest	low	ADJ
taxlaw-2796	497	127	and	and	CCONJ
taxlaw-2796	497	128	highest	high	ADJ
taxlaw-2796	497	129	marginal	marginal	ADJ
taxlaw-2796	497	130	tax	tax	NOUN
taxlaw-2796	497	131	rate	rate	NOUN
taxlaw-2796	497	132	on	on	ADP
taxlaw-2796	497	133	labor	labor	NOUN
taxlaw-2796	497	134	income	income	NOUN
taxlaw-2796	497	135	consider	consider	VERB
taxlaw-2796	497	136	the	the	DET
taxlaw-2796	497	137	potential	potential	ADJ
taxlaw-2796	497	138	consequences	consequence	NOUN
taxlaw-2796	497	139	from	from	ADP
taxlaw-2796	497	140	changing	change	VERB
taxlaw-2796	497	141	the	the	DET
taxlaw-2796	497	142	relationship	relationship	NOUN
taxlaw-2796	497	143	between	between	ADP
taxlaw-2796	497	144	tax	tax	NOUN
taxlaw-2796	497	145	rates	rate	NOUN
taxlaw-2796	497	146	for	for	ADP
taxlaw-2796	497	147	capital	capital	NOUN
taxlaw-2796	497	148	and	and	CCONJ
taxlaw-2796	497	149	labor	labor	NOUN
taxlaw-2796	497	150	.	.	PUNCT
taxlaw-2796	498	1	assuming	assume	VERB
taxlaw-2796	498	2	,	,	PUNCT
taxlaw-2796	498	3	for	for	ADP
taxlaw-2796	498	4	purposes	purpose	NOUN
taxlaw-2796	498	5	of	of	ADP
taxlaw-2796	498	6	this	this	DET
taxlaw-2796	498	7	discussion	discussion	NOUN
taxlaw-2796	498	8	,	,	PUNCT
taxlaw-2796	498	9	reasonable	reasonable	ADJ
taxlaw-2796	498	10	levels	level	NOUN
taxlaw-2796	498	11	of	of	ADP
taxlaw-2796	498	12	tax	tax	NOUN
taxlaw-2796	498	13	compliance	compliance	NOUN
taxlaw-2796	498	14	,	,	PUNCT
taxlaw-2796	498	15	setting	set	VERB
taxlaw-2796	498	16	the	the	DET
taxlaw-2796	498	17	tax	tax	NOUN
taxlaw-2796	498	18	rate	rate	NOUN
taxlaw-2796	498	19	on	on	ADP
taxlaw-2796	498	20	capital	capital	NOUN
taxlaw-2796	498	21	at	at	ADP
taxlaw-2796	498	22	the	the	DET
taxlaw-2796	498	23	highest	high	ADJ
taxlaw-2796	498	24	rate	rate	NOUN
taxlaw-2796	498	25	applicable	applicable	ADJ
taxlaw-2796	498	26	to	to	ADP
taxlaw-2796	498	27	labor	labor	NOUN
taxlaw-2796	498	28	income	income	NOUN
taxlaw-2796	498	29	would	would	AUX
taxlaw-2796	498	30	reverse	reverse	VERB
taxlaw-2796	498	31	the	the	DET
taxlaw-2796	498	32	tax	tax	NOUN
taxlaw-2796	498	33	incentives	incentive	NOUN
taxlaw-2796	498	34	present	present	ADJ
taxlaw-2796	498	35	in	in	ADP
taxlaw-2796	498	36	nordic	nordic	ADJ
taxlaw-2796	498	37	countries	country	NOUN
taxlaw-2796	498	38	by	by	ADP
taxlaw-2796	498	39	encouraging	encourage	VERB
taxlaw-2796	498	40	taxpayers	taxpayer	NOUN
taxlaw-2796	498	41	to	to	PART
taxlaw-2796	498	42	characterize	characterize	VERB
taxlaw-2796	498	43	capital	capital	NOUN
taxlaw-2796	498	44	income	income	NOUN
taxlaw-2796	498	45	as	as	ADP
taxlaw-2796	498	46	labor	labor	NOUN
taxlaw-2796	498	47	income	income	NOUN
taxlaw-2796	498	48	.	.	PUNCT
taxlaw-2796	499	1	however	however	ADV
taxlaw-2796	499	2	,	,	PUNCT
taxlaw-2796	499	3	if	if	SCONJ
taxlaw-2796	499	4	compliance	compliance	NOUN
taxlaw-2796	499	5	levels	level	NOUN
taxlaw-2796	499	6	were	be	AUX
taxlaw-2796	499	7	low	low	ADJ
taxlaw-2796	499	8	,	,	PUNCT
taxlaw-2796	499	9	it	it	PRON
taxlaw-2796	499	10	is	be	AUX
taxlaw-2796	499	11	unlikely	unlikely	ADJ
taxlaw-2796	499	12	that	that	SCONJ
taxlaw-2796	499	13	many	many	ADJ
taxlaw-2796	499	14	potential	potential	ADJ
taxlaw-2796	499	15	evaders	evader	NOUN
taxlaw-2796	499	16	would	would	AUX
taxlaw-2796	499	17	have	have	VERB
taxlaw-2796	499	18	to	to	PART
taxlaw-2796	499	19	engage	engage	VERB
taxlaw-2796	499	20	in	in	ADP
taxlaw-2796	499	21	such	such	ADJ
taxlaw-2796	499	22	strategy	strategy	NOUN
taxlaw-2796	499	23	.	.	PUNCT
taxlaw-2796	500	1	if	if	SCONJ
taxlaw-2796	500	2	they	they	PRON
taxlaw-2796	500	3	want	want	VERB
taxlaw-2796	500	4	to	to	PART
taxlaw-2796	500	5	evade	evade	VERB
taxlaw-2796	500	6	taxes	taxis	NOUN
taxlaw-2796	500	7	,	,	PUNCT
taxlaw-2796	500	8	they	they	PRON
taxlaw-2796	500	9	can	can	AUX
taxlaw-2796	500	10	do	do	VERB
taxlaw-2796	500	11	so	so	ADV
taxlaw-2796	500	12	more	more	ADV
taxlaw-2796	500	13	easily	easily	ADV
taxlaw-2796	500	14	by	by	ADP
taxlaw-2796	500	15	128	128	NUM
taxlaw-2796	500	16	.	.	PUNCT
taxlaw-2796	501	1	several	several	ADJ
taxlaw-2796	501	2	countries	country	NOUN
taxlaw-2796	501	3	in	in	ADP
taxlaw-2796	501	4	latin	latin	PROPN
taxlaw-2796	501	5	america	america	PROPN
taxlaw-2796	501	6	impose	impose	VERB
taxlaw-2796	501	7	schedular	schedular	ADJ
taxlaw-2796	501	8	taxes	taxis	NOUN
taxlaw-2796	501	9	on	on	ADP
taxlaw-2796	501	10	some	some	DET
taxlaw-2796	501	11	types	type	NOUN
taxlaw-2796	501	12	of	of	ADP
taxlaw-2796	501	13	capital	capital	NOUN
taxlaw-2796	501	14	income	income	NOUN
taxlaw-2796	501	15	.	.	PUNCT
taxlaw-2796	502	1	these	these	DET
taxlaw-2796	502	2	schedular	schedular	ADJ
taxlaw-2796	502	3	capital	capital	NOUN
taxlaw-2796	502	4	taxes	taxis	NOUN
taxlaw-2796	502	5	generally	generally	ADV
taxlaw-2796	502	6	apply	apply	VERB
taxlaw-2796	502	7	different	different	ADJ
taxlaw-2796	502	8	tax	tax	NOUN
taxlaw-2796	502	9	rates	rate	NOUN
taxlaw-2796	502	10	to	to	ADP
taxlaw-2796	502	11	different	different	ADJ
taxlaw-2796	502	12	types	type	NOUN
taxlaw-2796	502	13	of	of	ADP
taxlaw-2796	502	14	capital	capital	NOUN
taxlaw-2796	502	15	income	income	NOUN
taxlaw-2796	502	16	.	.	PUNCT
taxlaw-2796	503	1	see	see	VERB
taxlaw-2796	503	2	,	,	PUNCT
taxlaw-2796	503	3	e.g.	e.g.	ADV
taxlaw-2796	503	4	,	,	PUNCT
taxlaw-2796	503	5	barreix	barreix	VERB
taxlaw-2796	503	6	&	&	CCONJ
taxlaw-2796	503	7	roca	roca	PROPN
taxlaw-2796	503	8	,	,	PUNCT
taxlaw-2796	503	9	supra	supra	PROPN
taxlaw-2796	503	10	note	note	PROPN
taxlaw-2796	503	11	18	18	NUM
taxlaw-2796	503	12	,	,	PUNCT
taxlaw-2796	503	13	at	at	ADP
taxlaw-2796	503	14	129	129	NUM
taxlaw-2796	503	15	(	(	PUNCT
taxlaw-2796	503	16	tax	tax	NOUN
taxlaw-2796	503	17	treatment	treatment	NOUN
taxlaw-2796	503	18	of	of	ADP
taxlaw-2796	503	19	capital	capital	NOUN
taxlaw-2796	503	20	income	income	NOUN
taxlaw-2796	503	21	in	in	ADP
taxlaw-2796	503	22	uruguay	uruguay	NOUN
taxlaw-2796	503	23	)	)	PUNCT
taxlaw-2796	503	24	.	.	PUNCT
taxlaw-2796	504	1	2010	2010	NUM
taxlaw-2796	504	2	]	]	PUNCT
taxlaw-2796	504	3	dual	dual	ADV
taxlaw-2796	504	4	i$come	i$come	PRON
taxlaw-2796	504	5	taxatio$	taxatio$	DET
taxlaw-2796	504	6	201	201	NUM
taxlaw-2796	504	7	simply	simply	ADV
taxlaw-2796	504	8	under	under	ADP
taxlaw-2796	504	9	-	-	PUNCT
taxlaw-2796	504	10	reporting	report	VERB
taxlaw-2796	504	11	income	income	NOUN
taxlaw-2796	504	12	.	.	PUNCT
taxlaw-2796	505	1	setting	set	VERB
taxlaw-2796	505	2	the	the	DET
taxlaw-2796	505	3	tax	tax	NOUN
taxlaw-2796	505	4	rate	rate	NOUN
taxlaw-2796	505	5	on	on	ADP
taxlaw-2796	505	6	capital	capital	NOUN
taxlaw-2796	505	7	at	at	ADP
taxlaw-2796	505	8	the	the	DET
taxlaw-2796	505	9	middle	middle	NOUN
taxlaw-2796	505	10	of	of	ADP
taxlaw-2796	505	11	the	the	DET
taxlaw-2796	505	12	labor	labor	NOUN
taxlaw-2796	505	13	income	income	NOUN
taxlaw-2796	505	14	tax	tax	NOUN
taxlaw-2796	505	15	range	range	NOUN
taxlaw-2796	505	16	would	would	AUX
taxlaw-2796	505	17	also	also	ADV
taxlaw-2796	505	18	create	create	VERB
taxlaw-2796	505	19	some	some	DET
taxlaw-2796	505	20	interesting	interesting	ADJ
taxlaw-2796	505	21	incentives	incentive	NOUN
taxlaw-2796	505	22	.	.	PUNCT
taxlaw-2796	506	1	taxpayers	taxpayer	NOUN
taxlaw-2796	506	2	whose	whose	DET
taxlaw-2796	506	3	labor	labor	NOUN
taxlaw-2796	506	4	income	income	NOUN
taxlaw-2796	506	5	would	would	AUX
taxlaw-2796	506	6	be	be	AUX
taxlaw-2796	506	7	taxed	tax	VERB
taxlaw-2796	506	8	at	at	ADP
taxlaw-2796	506	9	the	the	DET
taxlaw-2796	506	10	higher	high	ADJ
taxlaw-2796	506	11	end	end	NOUN
taxlaw-2796	506	12	of	of	ADP
taxlaw-2796	506	13	the	the	DET
taxlaw-2796	506	14	progressive	progressive	ADJ
taxlaw-2796	506	15	tax	tax	NOUN
taxlaw-2796	506	16	rate	rate	NOUN
taxlaw-2796	506	17	schedule	schedule	NOUN
taxlaw-2796	506	18	may	may	AUX
taxlaw-2796	506	19	seek	seek	VERB
taxlaw-2796	506	20	to	to	PART
taxlaw-2796	506	21	characterize	characterize	VERB
taxlaw-2796	506	22	part	part	NOUN
taxlaw-2796	506	23	of	of	ADP
taxlaw-2796	506	24	their	their	PRON
taxlaw-2796	506	25	income	income	NOUN
taxlaw-2796	506	26	from	from	ADP
taxlaw-2796	506	27	labor	labor	NOUN
taxlaw-2796	506	28	as	as	ADP
taxlaw-2796	506	29	income	income	NOUN
taxlaw-2796	506	30	from	from	ADP
taxlaw-2796	506	31	(	(	PUNCT
taxlaw-2796	506	32	lower	lower	ADV
taxlaw-2796	506	33	-	-	PUNCT
taxlaw-2796	506	34	taxed	tax	VERB
taxlaw-2796	506	35	)	)	PUNCT
taxlaw-2796	506	36	capital	capital	NOUN
taxlaw-2796	506	37	.	.	PUNCT
taxlaw-2796	507	1	on	on	ADP
taxlaw-2796	507	2	the	the	DET
taxlaw-2796	507	3	other	other	ADJ
taxlaw-2796	507	4	hand	hand	NOUN
taxlaw-2796	507	5	,	,	PUNCT
taxlaw-2796	507	6	taxpayers	taxpayer	NOUN
taxlaw-2796	507	7	whose	whose	DET
taxlaw-2796	507	8	labor	labor	NOUN
taxlaw-2796	507	9	income	income	NOUN
taxlaw-2796	507	10	would	would	AUX
taxlaw-2796	507	11	be	be	AUX
taxlaw-2796	507	12	taxed	tax	VERB
taxlaw-2796	507	13	at	at	ADP
taxlaw-2796	507	14	the	the	DET
taxlaw-2796	507	15	lower	low	ADJ
taxlaw-2796	507	16	end	end	NOUN
taxlaw-2796	507	17	of	of	ADP
taxlaw-2796	507	18	the	the	DET
taxlaw-2796	507	19	progressive	progressive	ADJ
taxlaw-2796	507	20	tax	tax	NOUN
taxlaw-2796	507	21	rate	rate	NOUN
taxlaw-2796	507	22	schedule	schedule	NOUN
taxlaw-2796	507	23	may	may	AUX
taxlaw-2796	507	24	try	try	VERB
taxlaw-2796	507	25	to	to	PART
taxlaw-2796	507	26	characterize	characterize	VERB
taxlaw-2796	507	27	part	part	NOUN
taxlaw-2796	507	28	of	of	ADP
taxlaw-2796	507	29	their	their	PRON
taxlaw-2796	507	30	income	income	NOUN
taxlaw-2796	507	31	from	from	ADP
taxlaw-2796	507	32	capital	capital	NOUN
taxlaw-2796	507	33	as	as	ADP
taxlaw-2796	507	34	income	income	NOUN
taxlaw-2796	507	35	from	from	ADP
taxlaw-2796	507	36	labor	labor	NOUN
taxlaw-2796	507	37	,	,	PUNCT
taxlaw-2796	507	38	but	but	CCONJ
taxlaw-2796	507	39	not	not	PART
taxlaw-2796	507	40	enough	enough	ADJ
taxlaw-2796	507	41	to	to	PART
taxlaw-2796	507	42	move	move	VERB
taxlaw-2796	507	43	the	the	DET
taxlaw-2796	507	44	labor	labor	NOUN
taxlaw-2796	507	45	income	income	NOUN
taxlaw-2796	507	46	to	to	ADP
taxlaw-2796	507	47	a	a	DET
taxlaw-2796	507	48	higher	high	ADJ
taxlaw-2796	507	49	bracket.129	bracket.129	ADP
taxlaw-2796	507	50	the	the	DET
taxlaw-2796	507	51	trade	trade	NOUN
taxlaw-2796	507	52	-	-	PUNCT
taxlaw-2796	507	53	off	off	NOUN
taxlaw-2796	507	54	is	be	AUX
taxlaw-2796	507	55	between	between	ADP
taxlaw-2796	507	56	achieving	achieve	VERB
taxlaw-2796	507	57	additional	additional	ADJ
taxlaw-2796	507	58	progressivity	progressivity	NOUN
taxlaw-2796	507	59	from	from	ADP
taxlaw-2796	507	60	taxing	tax	VERB
taxlaw-2796	507	61	labor	labor	NOUN
taxlaw-2796	507	62	income	income	NOUN
taxlaw-2796	507	63	and	and	CCONJ
taxlaw-2796	507	64	the	the	DET
taxlaw-2796	507	65	potential	potential	ADJ
taxlaw-2796	507	66	distortions	distortion	NOUN
taxlaw-2796	507	67	and	and	CCONJ
taxlaw-2796	507	68	arbitrage	arbitrage	NOUN
taxlaw-2796	507	69	opportunities	opportunity	NOUN
taxlaw-2796	507	70	from	from	ADP
taxlaw-2796	507	71	the	the	DET
taxlaw-2796	507	72	different	different	ADJ
taxlaw-2796	507	73	tax	tax	NOUN
taxlaw-2796	507	74	rates	rate	NOUN
taxlaw-2796	507	75	applicable	applicable	ADJ
taxlaw-2796	507	76	to	to	PART
taxlaw-2796	507	77	income	income	VERB
taxlaw-2796	507	78	from	from	ADP
taxlaw-2796	507	79	labor	labor	NOUN
taxlaw-2796	507	80	and	and	CCONJ
taxlaw-2796	507	81	capital	capital	NOUN
taxlaw-2796	507	82	.	.	PUNCT
taxlaw-2796	508	1	while	while	SCONJ
taxlaw-2796	508	2	the	the	DET
taxlaw-2796	508	3	gap	gap	NOUN
taxlaw-2796	508	4	in	in	ADP
taxlaw-2796	508	5	the	the	DET
taxlaw-2796	508	6	nordic	nordic	ADJ
taxlaw-2796	508	7	countries	country	NOUN
taxlaw-2796	508	8	between	between	ADP
taxlaw-2796	508	9	the	the	DET
taxlaw-2796	508	10	flat	flat	ADJ
taxlaw-2796	508	11	tax	tax	NOUN
taxlaw-2796	508	12	rate	rate	NOUN
taxlaw-2796	508	13	applicable	applicable	ADJ
taxlaw-2796	508	14	to	to	PART
taxlaw-2796	508	15	income	income	VERB
taxlaw-2796	508	16	from	from	ADP
taxlaw-2796	508	17	capital	capital	NOUN
taxlaw-2796	508	18	and	and	CCONJ
taxlaw-2796	508	19	the	the	DET
taxlaw-2796	508	20	top	top	ADJ
taxlaw-2796	508	21	rate	rate	NOUN
taxlaw-2796	508	22	under	under	ADP
taxlaw-2796	508	23	the	the	DET
taxlaw-2796	508	24	progressive	progressive	ADJ
taxlaw-2796	508	25	schedule	schedule	NOUN
taxlaw-2796	508	26	for	for	ADP
taxlaw-2796	508	27	labor	labor	NOUN
taxlaw-2796	508	28	income	income	NOUN
taxlaw-2796	508	29	was	be	AUX
taxlaw-2796	508	30	(	(	PUNCT
taxlaw-2796	508	31	and	and	CCONJ
taxlaw-2796	508	32	continues	continue	VERB
taxlaw-2796	508	33	to	to	PART
taxlaw-2796	508	34	be	be	AUX
taxlaw-2796	508	35	)	)	PUNCT
taxlaw-2796	508	36	substantial,130	substantial,130	ADP
taxlaw-2796	508	37	the	the	DET
taxlaw-2796	508	38	difference	difference	NOUN
taxlaw-2796	508	39	between	between	ADP
taxlaw-2796	508	40	the	the	DET
taxlaw-2796	508	41	tax	tax	NOUN
taxlaw-2796	508	42	rates	rate	NOUN
taxlaw-2796	508	43	for	for	ADP
taxlaw-2796	508	44	capital	capital	NOUN
taxlaw-2796	508	45	and	and	CCONJ
taxlaw-2796	508	46	labor	labor	NOUN
taxlaw-2796	508	47	income	income	NOUN
taxlaw-2796	508	48	in	in	ADP
taxlaw-2796	508	49	many	many	ADJ
taxlaw-2796	508	50	developing	develop	VERB
taxlaw-2796	508	51	countries	country	NOUN
taxlaw-2796	508	52	would	would	AUX
taxlaw-2796	508	53	likely	likely	ADV
taxlaw-2796	508	54	be	be	AUX
taxlaw-2796	508	55	much	much	ADV
taxlaw-2796	508	56	smaller	small	ADJ
taxlaw-2796	508	57	,	,	PUNCT
taxlaw-2796	508	58	primarily	primarily	ADV
taxlaw-2796	508	59	because	because	SCONJ
taxlaw-2796	508	60	of	of	ADP
taxlaw-2796	508	61	the	the	DET
taxlaw-2796	508	62	difficulties	difficulty	NOUN
taxlaw-2796	508	63	developing	develop	VERB
taxlaw-2796	508	64	countries	country	NOUN
taxlaw-2796	508	65	would	would	AUX
taxlaw-2796	508	66	face	face	VERB
taxlaw-2796	508	67	in	in	ADP
taxlaw-2796	508	68	imposing	impose	VERB
taxlaw-2796	508	69	such	such	ADJ
taxlaw-2796	508	70	high	high	ADJ
taxlaw-2796	508	71	tax	tax	NOUN
taxlaw-2796	508	72	rates	rate	NOUN
taxlaw-2796	508	73	on	on	ADP
taxlaw-2796	508	74	labor	labor	NOUN
taxlaw-2796	508	75	income	income	NOUN
taxlaw-2796	508	76	.	.	PUNCT
taxlaw-2796	509	1	the	the	PRON
taxlaw-2796	509	2	smaller	small	ADJ
taxlaw-2796	509	3	the	the	DET
taxlaw-2796	509	4	gap	gap	NOUN
taxlaw-2796	509	5	between	between	ADP
taxlaw-2796	509	6	capital	capital	NOUN
taxlaw-2796	509	7	and	and	CCONJ
taxlaw-2796	509	8	labor	labor	NOUN
taxlaw-2796	509	9	income	income	NOUN
taxlaw-2796	509	10	tax	tax	NOUN
taxlaw-2796	509	11	rates	rate	NOUN
taxlaw-2796	509	12	,	,	PUNCT
taxlaw-2796	509	13	the	the	DET
taxlaw-2796	509	14	less	less	ADJ
taxlaw-2796	509	15	incentive	incentive	NOUN
taxlaw-2796	509	16	taxpayers	taxpayer	NOUN
taxlaw-2796	509	17	have	have	VERB
taxlaw-2796	509	18	to	to	PART
taxlaw-2796	509	19	disguise	disguise	VERB
taxlaw-2796	509	20	the	the	DET
taxlaw-2796	509	21	form	form	NOUN
taxlaw-2796	509	22	of	of	ADP
taxlaw-2796	509	23	their	their	PRON
taxlaw-2796	509	24	income	income	NOUN
taxlaw-2796	509	25	thereby	thereby	ADV
taxlaw-2796	509	26	lowering	lower	VERB
taxlaw-2796	509	27	the	the	DET
taxlaw-2796	509	28	potential	potential	ADJ
taxlaw-2796	509	29	revenue	revenue	NOUN
taxlaw-2796	509	30	losses	loss	NOUN
taxlaw-2796	509	31	from	from	ADP
taxlaw-2796	509	32	such	such	ADJ
taxlaw-2796	509	33	strategies	strategy	NOUN
taxlaw-2796	509	34	.	.	PUNCT
taxlaw-2796	510	1	another	another	DET
taxlaw-2796	510	2	design	design	NOUN
taxlaw-2796	510	3	consideration	consideration	NOUN
taxlaw-2796	510	4	is	be	AUX
taxlaw-2796	510	5	how	how	SCONJ
taxlaw-2796	510	6	broadly	broadly	ADV
taxlaw-2796	510	7	to	to	PART
taxlaw-2796	510	8	define	define	VERB
taxlaw-2796	510	9	the	the	DET
taxlaw-2796	510	10	capital	capital	NOUN
taxlaw-2796	510	11	income	income	NOUN
taxlaw-2796	510	12	component	component	NOUN
taxlaw-2796	510	13	of	of	ADP
taxlaw-2796	510	14	a	a	DET
taxlaw-2796	510	15	dual	dual	ADJ
taxlaw-2796	510	16	income	income	NOUN
taxlaw-2796	510	17	tax	tax	NOUN
taxlaw-2796	510	18	under	under	ADP
taxlaw-2796	510	19	a	a	DET
taxlaw-2796	510	20	personal	personal	ADJ
taxlaw-2796	510	21	income	income	NOUN
taxlaw-2796	510	22	tax	tax	NOUN
taxlaw-2796	510	23	system	system	NOUN
taxlaw-2796	510	24	.	.	PUNCT
taxlaw-2796	511	1	some	some	DET
taxlaw-2796	511	2	forms	form	NOUN
taxlaw-2796	511	3	of	of	ADP
taxlaw-2796	511	4	capital	capital	NOUN
taxlaw-2796	511	5	income	income	NOUN
taxlaw-2796	511	6	are	be	AUX
taxlaw-2796	511	7	simple	simple	ADJ
taxlaw-2796	511	8	to	to	PART
taxlaw-2796	511	9	define	define	VERB
taxlaw-2796	511	10	in	in	ADP
taxlaw-2796	511	11	principle	principle	NOUN
taxlaw-2796	511	12	:	:	PUNCT
taxlaw-2796	511	13	interest	interest	NOUN
taxlaw-2796	511	14	income	income	NOUN
taxlaw-2796	511	15	,	,	PUNCT
taxlaw-2796	511	16	dividends	dividend	NOUN
taxlaw-2796	511	17	,	,	PUNCT
taxlaw-2796	511	18	royalties	royalty	NOUN
taxlaw-2796	511	19	,	,	PUNCT
taxlaw-2796	511	20	and	and	CCONJ
taxlaw-2796	511	21	rents	rent	NOUN
taxlaw-2796	511	22	.	.	PUNCT
taxlaw-2796	512	1	in	in	ADP
taxlaw-2796	512	2	almost	almost	ADV
taxlaw-2796	512	3	all	all	PRON
taxlaw-2796	512	4	countries	country	NOUN
taxlaw-2796	512	5	,	,	PUNCT
taxlaw-2796	512	6	it	it	PRON
taxlaw-2796	512	7	should	should	AUX
taxlaw-2796	512	8	be	be	AUX
taxlaw-2796	512	9	possible	possible	ADJ
taxlaw-2796	512	10	to	to	PART
taxlaw-2796	512	11	tax	tax	VERB
taxlaw-2796	512	12	the	the	DET
taxlaw-2796	512	13	first	first	ADJ
taxlaw-2796	512	14	three	three	NUM
taxlaw-2796	512	15	of	of	ADP
taxlaw-2796	512	16	these	these	DET
taxlaw-2796	512	17	items	item	NOUN
taxlaw-2796	512	18	at	at	ADP
taxlaw-2796	512	19	a	a	DET
taxlaw-2796	512	20	flat	flat	ADJ
taxlaw-2796	512	21	rate	rate	NOUN
taxlaw-2796	512	22	under	under	ADP
taxlaw-2796	512	23	a	a	DET
taxlaw-2796	512	24	final	final	ADJ
taxlaw-2796	512	25	withholding	withholding	NOUN
taxlaw-2796	512	26	regime	regime	NOUN
taxlaw-2796	512	27	.	.	PUNCT
taxlaw-2796	513	1	the	the	DET
taxlaw-2796	513	2	application	application	NOUN
taxlaw-2796	513	3	of	of	ADP
taxlaw-2796	513	4	final	final	ADJ
taxlaw-2796	513	5	withholding	withholding	NOUN
taxlaw-2796	513	6	taxes	taxis	NOUN
taxlaw-2796	513	7	to	to	ADP
taxlaw-2796	513	8	these	these	DET
taxlaw-2796	513	9	payments	payment	NOUN
taxlaw-2796	513	10	from	from	ADP
taxlaw-2796	513	11	firms	firm	NOUN
taxlaw-2796	513	12	,	,	PUNCT
taxlaw-2796	513	13	whether	whether	SCONJ
taxlaw-2796	513	14	to	to	PART
taxlaw-2796	513	15	domestic	domestic	ADJ
taxlaw-2796	513	16	or	or	CCONJ
taxlaw-2796	513	17	foreign	foreign	ADJ
taxlaw-2796	513	18	recipients	recipient	NOUN
taxlaw-2796	513	19	,	,	PUNCT
taxlaw-2796	513	20	would	would	AUX
taxlaw-2796	513	21	improve	improve	VERB
taxlaw-2796	513	22	efficiency	efficiency	NOUN
taxlaw-2796	513	23	by	by	ADP
taxlaw-2796	513	24	increasing	increase	VERB
taxlaw-2796	513	25	the	the	DET
taxlaw-2796	513	26	symmetry	symmetry	NOUN
taxlaw-2796	513	27	of	of	ADP
taxlaw-2796	513	28	tax	tax	NOUN
taxlaw-2796	513	29	treatment	treatment	NOUN
taxlaw-2796	513	30	of	of	ADP
taxlaw-2796	513	31	capital	capital	NOUN
taxlaw-2796	513	32	income	income	NOUN
taxlaw-2796	513	33	and	and	CCONJ
taxlaw-2796	513	34	simplify	simplify	ADJ
taxlaw-2796	513	35	administration	administration	NOUN
taxlaw-2796	513	36	.	.	PUNCT
taxlaw-2796	514	1	for	for	ADP
taxlaw-2796	514	2	many	many	ADJ
taxlaw-2796	514	3	countries	country	NOUN
taxlaw-2796	514	4	,	,	PUNCT
taxlaw-2796	514	5	adopting	adopt	VERB
taxlaw-2796	514	6	final	final	ADJ
taxlaw-2796	514	7	withholding	withholding	NOUN
taxlaw-2796	514	8	regimes	regime	NOUN
taxlaw-2796	514	9	would	would	AUX
taxlaw-2796	514	10	both	both	PRON
taxlaw-2796	514	11	expand	expand	VERB
taxlaw-2796	514	12	the	the	DET
taxlaw-2796	514	13	tax	tax	NOUN
taxlaw-2796	514	14	base	base	NOUN
taxlaw-2796	514	15	and	and	CCONJ
taxlaw-2796	514	16	likely	likely	ADV
taxlaw-2796	514	17	improve	improve	VERB
taxlaw-2796	514	18	the	the	DET
taxlaw-2796	514	19	overall	overall	ADJ
taxlaw-2796	514	20	progressivity	progressivity	NOUN
taxlaw-2796	514	21	of	of	ADP
taxlaw-2796	514	22	the	the	DET
taxlaw-2796	514	23	tax	tax	NOUN
taxlaw-2796	514	24	system.131	system.131	NOUN
taxlaw-2796	514	25	assuming	assume	VERB
taxlaw-2796	514	26	taxes	taxis	NOUN
taxlaw-2796	514	27	on	on	ADP
taxlaw-2796	514	28	dividends	dividend	NOUN
taxlaw-2796	514	29	are	be	AUX
taxlaw-2796	514	30	collected	collect	VERB
taxlaw-2796	514	31	under	under	ADP
taxlaw-2796	514	32	a	a	DET
taxlaw-2796	514	33	final	final	ADJ
taxlaw-2796	514	34	129	129	NUM
taxlaw-2796	514	35	.	.	PUNCT
taxlaw-2796	515	1	the	the	DET
taxlaw-2796	515	2	existence	existence	NOUN
taxlaw-2796	515	3	,	,	PUNCT
taxlaw-2796	515	4	level	level	NOUN
taxlaw-2796	515	5	,	,	PUNCT
taxlaw-2796	515	6	and	and	CCONJ
taxlaw-2796	515	7	structure	structure	NOUN
taxlaw-2796	515	8	of	of	ADP
taxlaw-2796	515	9	payroll	payroll	NOUN
taxlaw-2796	515	10	taxes	taxis	NOUN
taxlaw-2796	515	11	will	will	AUX
taxlaw-2796	515	12	also	also	ADV
taxlaw-2796	515	13	influence	influence	VERB
taxlaw-2796	515	14	incentives	incentive	NOUN
taxlaw-2796	515	15	to	to	PART
taxlaw-2796	515	16	avoid	avoid	VERB
taxlaw-2796	515	17	characterization	characterization	NOUN
taxlaw-2796	515	18	as	as	ADP
taxlaw-2796	515	19	labor	labor	NOUN
taxlaw-2796	515	20	income	income	NOUN
taxlaw-2796	515	21	.	.	PUNCT
taxlaw-2796	516	1	130	130	NUM
taxlaw-2796	516	2	.	.	PUNCT
taxlaw-2796	517	1	see	see	VERB
taxlaw-2796	517	2	supra	supra	PROPN
taxlaw-2796	517	3	notes	note	VERB
taxlaw-2796	517	4	50–52	50–52	NUM
taxlaw-2796	517	5	and	and	CCONJ
taxlaw-2796	517	6	accompanying	accompany	VERB
taxlaw-2796	517	7	text	text	NOUN
taxlaw-2796	517	8	.	.	PUNCT
taxlaw-2796	518	1	131	131	NUM
taxlaw-2796	518	2	.	.	PUNCT
taxlaw-2796	519	1	some	some	DET
taxlaw-2796	519	2	adjustments	adjustment	NOUN
taxlaw-2796	519	3	in	in	ADP
taxlaw-2796	519	4	tax	tax	NOUN
taxlaw-2796	519	5	treaties	treaty	NOUN
taxlaw-2796	519	6	would	would	AUX
taxlaw-2796	519	7	likely	likely	ADV
taxlaw-2796	519	8	be	be	AUX
taxlaw-2796	519	9	required	require	VERB
taxlaw-2796	519	10	.	.	PUNCT
taxlaw-2796	520	1	one	one	NUM
taxlaw-2796	520	2	reason	reason	NOUN
taxlaw-2796	520	3	for	for	ADP
taxlaw-2796	520	4	imposing	impose	VERB
taxlaw-2796	520	5	similar	similar	ADJ
taxlaw-2796	520	6	final	final	ADJ
taxlaw-2796	520	7	withholding	withholding	NOUN
taxlaw-2796	520	8	tax	tax	NOUN
taxlaw-2796	520	9	regimes	regime	NOUN
taxlaw-2796	520	10	on	on	ADP
taxlaw-2796	520	11	payments	payment	NOUN
taxlaw-2796	520	12	to	to	ADP
taxlaw-2796	520	13	foreign	foreign	ADJ
taxlaw-2796	520	14	and	and	CCONJ
taxlaw-2796	520	15	domestic	domestic	ADJ
taxlaw-2796	520	16	taxpayers	taxpayer	NOUN
taxlaw-2796	520	17	is	be	AUX
taxlaw-2796	520	18	to	to	PART
taxlaw-2796	520	19	reduce	reduce	VERB
taxlaw-2796	520	20	incentives	incentive	NOUN
taxlaw-2796	520	21	for	for	SCONJ
taxlaw-2796	520	22	domestic	domestic	ADJ
taxlaw-2796	520	23	taxpayers	taxpayer	NOUN
taxlaw-2796	520	24	to	to	PART
taxlaw-2796	520	25	use	use	VERB
taxlaw-2796	520	26	foreign	foreign	ADJ
taxlaw-2796	520	27	entities	entity	NOUN
taxlaw-2796	520	28	to	to	PART
taxlaw-2796	520	29	avoid	avoid	VERB
taxlaw-2796	520	30	withholding	withhold	VERB
taxlaw-2796	520	31	tax	tax	NOUN
taxlaw-2796	520	32	liabilities	liability	NOUN
taxlaw-2796	520	33	.	.	PUNCT
taxlaw-2796	521	1	policymakers	policymaker	NOUN
taxlaw-2796	521	2	could	could	AUX
taxlaw-2796	521	3	also	also	ADV
taxlaw-2796	521	4	extend	extend	VERB
taxlaw-2796	521	5	final	final	ADJ
taxlaw-2796	521	6	withholding	withholding	NOUN
taxlaw-2796	521	7	taxes	taxis	NOUN
taxlaw-2796	521	8	to	to	ADP
taxlaw-2796	521	9	returns	return	NOUN
taxlaw-2796	521	10	from	from	ADP
taxlaw-2796	521	11	pensions	pension	NOUN
taxlaw-2796	521	12	.	.	PUNCT
taxlaw-2796	522	1	sørensen	sørensen	PROPN
taxlaw-2796	522	2	&	&	CCONJ
taxlaw-2796	522	3	johnson	johnson	PROPN
taxlaw-2796	522	4	,	,	PUNCT
taxlaw-2796	522	5	supra	supra	PROPN
taxlaw-2796	522	6	note	note	PROPN
taxlaw-2796	522	7	53	53	NUM
taxlaw-2796	522	8	.	.	PUNCT
taxlaw-2796	523	1	however	however	ADV
taxlaw-2796	523	2	,	,	PUNCT
taxlaw-2796	523	3	doing	do	VERB
taxlaw-2796	523	4	so	so	ADV
taxlaw-2796	523	5	would	would	AUX
taxlaw-2796	523	6	raise	raise	VERB
taxlaw-2796	523	7	the	the	DET
taxlaw-2796	523	8	difficult	difficult	ADJ
taxlaw-2796	523	9	question	question	NOUN
taxlaw-2796	523	10	of	of	ADP
taxlaw-2796	523	11	whether	whether	SCONJ
taxlaw-2796	523	12	such	such	ADJ
taxlaw-2796	523	13	returns	return	NOUN
taxlaw-2796	523	14	constitute	constitute	VERB
taxlaw-2796	523	15	capital	capital	NOUN
taxlaw-2796	523	16	income	income	NOUN
taxlaw-2796	523	17	or	or	CCONJ
taxlaw-2796	523	18	deferred	defer	VERB
taxlaw-2796	523	19	labor	labor	NOUN
taxlaw-2796	523	20	income	income	NOUN
taxlaw-2796	523	21	.	.	PUNCT
taxlaw-2796	524	1	202	202	NUM
taxlaw-2796	524	2	columbia	columbia	PROPN
taxlaw-2796	524	3	jour$al	jour$al	PROPN
taxlaw-2796	524	4	of	of	ADP
taxlaw-2796	524	5	tax	tax	NOUN
taxlaw-2796	524	6	law	law	NOUN
taxlaw-2796	524	7	[	[	X
taxlaw-2796	524	8	vol	vol	NOUN
taxlaw-2796	524	9	.	.	PUNCT
taxlaw-2796	525	1	1:174	1:174	NUM
taxlaw-2796	525	2	withholding	withholding	NOUN
taxlaw-2796	525	3	regime	regime	NOUN
taxlaw-2796	525	4	(	(	PUNCT
taxlaw-2796	525	5	or	or	CCONJ
taxlaw-2796	525	6	alternatively	alternatively	ADV
taxlaw-2796	525	7	,	,	PUNCT
taxlaw-2796	525	8	dividends	dividend	NOUN
taxlaw-2796	525	9	are	be	AUX
taxlaw-2796	525	10	excluded	exclude	VERB
taxlaw-2796	525	11	from	from	ADP
taxlaw-2796	525	12	income	income	NOUN
taxlaw-2796	525	13	)	)	PUNCT
taxlaw-2796	525	14	,	,	PUNCT
taxlaw-2796	525	15	the	the	DET
taxlaw-2796	525	16	question	question	NOUN
taxlaw-2796	525	17	of	of	ADP
taxlaw-2796	525	18	whether	whether	SCONJ
taxlaw-2796	525	19	and	and	CCONJ
taxlaw-2796	525	20	how	how	SCONJ
taxlaw-2796	525	21	to	to	PART
taxlaw-2796	525	22	tax	tax	VERB
taxlaw-2796	525	23	capital	capital	NOUN
taxlaw-2796	525	24	gains	gain	NOUN
taxlaw-2796	525	25	on	on	ADP
taxlaw-2796	525	26	corporate	corporate	ADJ
taxlaw-2796	525	27	shares	share	NOUN
taxlaw-2796	525	28	at	at	ADP
taxlaw-2796	525	29	the	the	DET
taxlaw-2796	525	30	individual	individual	ADJ
taxlaw-2796	525	31	level	level	NOUN
taxlaw-2796	525	32	remains	remain	VERB
taxlaw-2796	525	33	.	.	PUNCT
taxlaw-2796	526	1	one	one	NUM
taxlaw-2796	526	2	alternative	alternative	NOUN
taxlaw-2796	526	3	is	be	AUX
taxlaw-2796	526	4	simply	simply	ADV
taxlaw-2796	526	5	to	to	PART
taxlaw-2796	526	6	exempt	exempt	VERB
taxlaw-2796	526	7	these	these	DET
taxlaw-2796	526	8	capital	capital	NOUN
taxlaw-2796	526	9	gains	gain	NOUN
taxlaw-2796	526	10	from	from	ADP
taxlaw-2796	526	11	taxation	taxation	NOUN
taxlaw-2796	526	12	.	.	PUNCT
taxlaw-2796	527	1	if	if	SCONJ
taxlaw-2796	527	2	the	the	DET
taxlaw-2796	527	3	dual	dual	ADJ
taxlaw-2796	527	4	income	income	NOUN
taxlaw-2796	527	5	tax	tax	NOUN
taxlaw-2796	527	6	system	system	NOUN
taxlaw-2796	527	7	provided	provide	VERB
taxlaw-2796	527	8	for	for	ADP
taxlaw-2796	527	9	full	full	ADJ
taxlaw-2796	527	10	integration	integration	NOUN
taxlaw-2796	527	11	of	of	ADP
taxlaw-2796	527	12	distributed	distribute	VERB
taxlaw-2796	527	13	earnings	earning	NOUN
taxlaw-2796	527	14	and	and	CCONJ
taxlaw-2796	527	15	interest	interest	NOUN
taxlaw-2796	527	16	payments	payment	NOUN
taxlaw-2796	527	17	,	,	PUNCT
taxlaw-2796	527	18	any	any	DET
taxlaw-2796	527	19	remaining	remain	VERB
taxlaw-2796	527	20	gains	gain	NOUN
taxlaw-2796	527	21	on	on	ADP
taxlaw-2796	527	22	corporate	corporate	ADJ
taxlaw-2796	527	23	shares	share	NOUN
taxlaw-2796	527	24	would	would	AUX
taxlaw-2796	527	25	presumably	presumably	ADV
taxlaw-2796	527	26	largely	largely	ADV
taxlaw-2796	527	27	reflect	reflect	VERB
taxlaw-2796	527	28	inflation	inflation	NOUN
taxlaw-2796	527	29	,	,	PUNCT
taxlaw-2796	527	30	and	and	CCONJ
taxlaw-2796	527	31	exemption	exemption	NOUN
taxlaw-2796	527	32	would	would	AUX
taxlaw-2796	527	33	be	be	AUX
taxlaw-2796	527	34	appropriate.132	appropriate.132	PROPN
taxlaw-2796	527	35	a	a	DET
taxlaw-2796	527	36	second	second	ADJ
taxlaw-2796	527	37	alternative	alternative	NOUN
taxlaw-2796	527	38	is	be	AUX
taxlaw-2796	527	39	to	to	PART
taxlaw-2796	527	40	tax	tax	NOUN
taxlaw-2796	527	41	capital	capital	NOUN
taxlaw-2796	527	42	gains	gain	NOUN
taxlaw-2796	527	43	at	at	ADP
taxlaw-2796	527	44	the	the	DET
taxlaw-2796	527	45	individual	individual	ADJ
taxlaw-2796	527	46	level	level	NOUN
taxlaw-2796	527	47	.	.	PUNCT
taxlaw-2796	528	1	if	if	SCONJ
taxlaw-2796	528	2	such	such	ADJ
taxlaw-2796	528	3	gains	gain	NOUN
taxlaw-2796	528	4	were	be	AUX
taxlaw-2796	528	5	taxed	tax	VERB
taxlaw-2796	528	6	when	when	SCONJ
taxlaw-2796	528	7	realized	realize	VERB
taxlaw-2796	528	8	,	,	PUNCT
taxlaw-2796	528	9	individual	individual	ADJ
taxlaw-2796	528	10	taxpayers	taxpayer	NOUN
taxlaw-2796	528	11	should	should	AUX
taxlaw-2796	528	12	be	be	AUX
taxlaw-2796	528	13	allowed	allow	VERB
taxlaw-2796	528	14	to	to	PART
taxlaw-2796	528	15	adjust	adjust	VERB
taxlaw-2796	528	16	the	the	DET
taxlaw-2796	528	17	cost	cost	NOUN
taxlaw-2796	528	18	basis	basis	NOUN
taxlaw-2796	528	19	of	of	ADP
taxlaw-2796	528	20	their	their	PRON
taxlaw-2796	528	21	shares	share	NOUN
taxlaw-2796	528	22	to	to	PART
taxlaw-2796	528	23	reflect	reflect	VERB
taxlaw-2796	528	24	any	any	DET
taxlaw-2796	528	25	taxed	tax	VERB
taxlaw-2796	528	26	,	,	PUNCT
taxlaw-2796	528	27	but	but	CCONJ
taxlaw-2796	528	28	undistributed	undistributed	ADJ
taxlaw-2796	528	29	,	,	PUNCT
taxlaw-2796	528	30	earnings	earning	NOUN
taxlaw-2796	528	31	at	at	ADP
taxlaw-2796	528	32	the	the	DET
taxlaw-2796	528	33	corporate	corporate	ADJ
taxlaw-2796	528	34	level	level	NOUN
taxlaw-2796	528	35	.	.	PUNCT
taxlaw-2796	529	1	a	a	DET
taxlaw-2796	529	2	third	third	ADJ
taxlaw-2796	529	3	alternative	alternative	NOUN
taxlaw-2796	529	4	is	be	AUX
taxlaw-2796	529	5	to	to	PART
taxlaw-2796	529	6	tax	tax	NOUN
taxlaw-2796	529	7	capital	capital	NOUN
taxlaw-2796	529	8	gains	gain	NOUN
taxlaw-2796	529	9	only	only	ADV
taxlaw-2796	529	10	for	for	ADP
taxlaw-2796	529	11	shares	share	NOUN
taxlaw-2796	529	12	held	hold	VERB
taxlaw-2796	529	13	for	for	ADP
taxlaw-2796	529	14	less	less	ADJ
taxlaw-2796	529	15	than	than	ADP
taxlaw-2796	529	16	a	a	DET
taxlaw-2796	529	17	specific	specific	ADJ
taxlaw-2796	529	18	period	period	NOUN
taxlaw-2796	529	19	of	of	ADP
taxlaw-2796	529	20	time	time	NOUN
taxlaw-2796	529	21	,	,	PUNCT
taxlaw-2796	529	22	for	for	ADP
taxlaw-2796	529	23	example	example	NOUN
taxlaw-2796	529	24	,	,	PUNCT
taxlaw-2796	529	25	one	one	NUM
taxlaw-2796	529	26	year	year	NOUN
taxlaw-2796	529	27	.	.	PUNCT
taxlaw-2796	530	1	this	this	DET
taxlaw-2796	530	2	approach	approach	NOUN
taxlaw-2796	530	3	would	would	AUX
taxlaw-2796	530	4	prevent	prevent	VERB
taxlaw-2796	530	5	taxpayers	taxpayer	NOUN
taxlaw-2796	530	6	from	from	ADP
taxlaw-2796	530	7	engaging	engage	VERB
taxlaw-2796	530	8	in	in	ADP
taxlaw-2796	530	9	schemes	scheme	NOUN
taxlaw-2796	530	10	to	to	PART
taxlaw-2796	530	11	avoid	avoid	VERB
taxlaw-2796	530	12	tax	tax	NOUN
taxlaw-2796	530	13	on	on	ADP
taxlaw-2796	530	14	labor	labor	NOUN
taxlaw-2796	530	15	income	income	NOUN
taxlaw-2796	530	16	by	by	ADP
taxlaw-2796	530	17	selling	sell	VERB
taxlaw-2796	530	18	their	their	PRON
taxlaw-2796	530	19	shares	share	NOUN
taxlaw-2796	530	20	to	to	PART
taxlaw-2796	530	21	reduce	reduce	VERB
taxlaw-2796	530	22	or	or	CCONJ
taxlaw-2796	530	23	evade	evade	VERB
taxlaw-2796	530	24	tax	tax	NOUN
taxlaw-2796	530	25	liability	liability	NOUN
taxlaw-2796	530	26	.	.	PUNCT
taxlaw-2796	531	1	unfortunately	unfortunately	ADV
taxlaw-2796	531	2	none	none	NOUN
taxlaw-2796	531	3	of	of	ADP
taxlaw-2796	531	4	these	these	DET
taxlaw-2796	531	5	solutions	solution	NOUN
taxlaw-2796	531	6	is	be	AUX
taxlaw-2796	531	7	perfect	perfect	ADJ
taxlaw-2796	531	8	,	,	PUNCT
taxlaw-2796	531	9	or	or	CCONJ
taxlaw-2796	531	10	simple	simple	ADJ
taxlaw-2796	531	11	to	to	PART
taxlaw-2796	531	12	implement	implement	VERB
taxlaw-2796	531	13	.	.	PUNCT
taxlaw-2796	532	1	an	an	DET
taxlaw-2796	532	2	interesting	interesting	ADJ
taxlaw-2796	532	3	design	design	NOUN
taxlaw-2796	532	4	alternative	alternative	NOUN
taxlaw-2796	532	5	maintains	maintain	VERB
taxlaw-2796	532	6	the	the	DET
taxlaw-2796	532	7	progressive	progressive	ADJ
taxlaw-2796	532	8	rate	rate	NOUN
taxlaw-2796	532	9	structure	structure	NOUN
taxlaw-2796	532	10	for	for	ADP
taxlaw-2796	532	11	labor	labor	NOUN
taxlaw-2796	532	12	income	income	NOUN
taxlaw-2796	532	13	and	and	CCONJ
taxlaw-2796	532	14	provides	provide	VERB
taxlaw-2796	532	15	for	for	ADP
taxlaw-2796	532	16	two	two	NUM
taxlaw-2796	532	17	different	different	ADJ
taxlaw-2796	532	18	regimes	regime	NOUN
taxlaw-2796	532	19	for	for	ADP
taxlaw-2796	532	20	taxing	tax	VERB
taxlaw-2796	532	21	income	income	NOUN
taxlaw-2796	532	22	from	from	ADP
taxlaw-2796	532	23	capital	capital	NOUN
taxlaw-2796	532	24	:	:	PUNCT
taxlaw-2796	532	25	a	a	DET
taxlaw-2796	532	26	relatively	relatively	ADV
taxlaw-2796	532	27	low	low	ADJ
taxlaw-2796	532	28	flat	flat	ADJ
taxlaw-2796	532	29	tax	tax	NOUN
taxlaw-2796	532	30	rate	rate	NOUN
taxlaw-2796	532	31	on	on	ADP
taxlaw-2796	532	32	portfolio	portfolio	NOUN
taxlaw-2796	532	33	investment	investment	NOUN
taxlaw-2796	532	34	income	income	NOUN
taxlaw-2796	532	35	and	and	CCONJ
taxlaw-2796	532	36	a	a	DET
taxlaw-2796	532	37	higher	high	ADJ
taxlaw-2796	532	38	flat	flat	ADJ
taxlaw-2796	532	39	tax	tax	NOUN
taxlaw-2796	532	40	rate	rate	NOUN
taxlaw-2796	532	41	on	on	ADP
taxlaw-2796	532	42	income	income	NOUN
taxlaw-2796	532	43	related	relate	VERB
taxlaw-2796	532	44	to	to	ADP
taxlaw-2796	532	45	active	active	ADJ
taxlaw-2796	532	46	businesses	business	NOUN
taxlaw-2796	532	47	.	.	PUNCT
taxlaw-2796	533	1	uruguay	uruguay	PROPN
taxlaw-2796	533	2	adopted	adopt	VERB
taxlaw-2796	533	3	a	a	DET
taxlaw-2796	533	4	version	version	NOUN
taxlaw-2796	533	5	of	of	ADP
taxlaw-2796	533	6	this	this	DET
taxlaw-2796	533	7	dual	dual	ADJ
taxlaw-2796	533	8	income	income	NOUN
taxlaw-2796	533	9	tax	tax	NOUN
taxlaw-2796	533	10	system	system	NOUN
taxlaw-2796	533	11	(	(	PUNCT
taxlaw-2796	533	12	or	or	CCONJ
taxlaw-2796	533	13	perhaps	perhaps	ADV
taxlaw-2796	533	14	more	more	ADV
taxlaw-2796	533	15	accurately	accurately	ADV
taxlaw-2796	533	16	,	,	PUNCT
taxlaw-2796	533	17	a	a	DET
taxlaw-2796	533	18	tripartite	tripartite	ADJ
taxlaw-2796	533	19	tax	tax	NOUN
taxlaw-2796	533	20	system	system	NOUN
taxlaw-2796	533	21	)	)	PUNCT
taxlaw-2796	533	22	in	in	ADP
taxlaw-2796	533	23	july	july	PROPN
taxlaw-2796	533	24	2007.133	2007.133	NUM
taxlaw-2796	533	25	under	under	ADP
taxlaw-2796	533	26	the	the	DET
taxlaw-2796	533	27	uruguayan	uruguayan	ADJ
taxlaw-2796	533	28	dual	dual	ADJ
taxlaw-2796	533	29	income	income	NOUN
taxlaw-2796	533	30	tax	tax	NOUN
taxlaw-2796	533	31	,	,	PUNCT
taxlaw-2796	533	32	labor	labor	NOUN
taxlaw-2796	533	33	income	income	NOUN
taxlaw-2796	533	34	is	be	AUX
taxlaw-2796	533	35	taxed	tax	VERB
taxlaw-2796	533	36	at	at	ADP
taxlaw-2796	533	37	rates	rate	NOUN
taxlaw-2796	533	38	ranging	range	VERB
taxlaw-2796	533	39	from	from	ADP
taxlaw-2796	533	40	10	10	NUM
taxlaw-2796	533	41	%	%	NOUN
taxlaw-2796	533	42	to	to	ADP
taxlaw-2796	533	43	25%.134	25%.134	NUM
taxlaw-2796	533	44	portfolio	portfolio	NOUN
taxlaw-2796	533	45	income	income	NOUN
taxlaw-2796	533	46	is	be	AUX
taxlaw-2796	533	47	taxed	tax	VERB
taxlaw-2796	533	48	at	at	ADP
taxlaw-2796	533	49	a	a	DET
taxlaw-2796	533	50	12	12	NUM
taxlaw-2796	533	51	%	%	NOUN
taxlaw-2796	533	52	rate	rate	NOUN
taxlaw-2796	533	53	through	through	ADP
taxlaw-2796	533	54	a	a	DET
taxlaw-2796	533	55	final	final	ADJ
taxlaw-2796	533	56	withholding	withholding	NOUN
taxlaw-2796	533	57	regime.135	regime.135	PART
taxlaw-2796	533	58	self	self	NOUN
taxlaw-2796	533	59	-	-	PUNCT
taxlaw-2796	533	60	employed	employ	VERB
taxlaw-2796	533	61	persons	person	NOUN
taxlaw-2796	533	62	can	can	AUX
taxlaw-2796	533	63	choose	choose	VERB
taxlaw-2796	533	64	between	between	ADP
taxlaw-2796	533	65	being	be	AUX
taxlaw-2796	533	66	taxed	tax	VERB
taxlaw-2796	533	67	under	under	ADP
taxlaw-2796	533	68	the	the	DET
taxlaw-2796	533	69	business	business	NOUN
taxlaw-2796	533	70	tax	tax	NOUN
taxlaw-2796	533	71	regime	regime	NOUN
taxlaw-2796	533	72	(	(	PUNCT
taxlaw-2796	533	73	at	at	ADP
taxlaw-2796	533	74	a	a	DET
taxlaw-2796	533	75	25	25	NUM
taxlaw-2796	533	76	%	%	NOUN
taxlaw-2796	533	77	tax	tax	NOUN
taxlaw-2796	533	78	rate	rate	NOUN
taxlaw-2796	533	79	after	after	ADP
taxlaw-2796	533	80	deducting	deduct	VERB
taxlaw-2796	533	81	business	business	NOUN
taxlaw-2796	533	82	expenses	expense	NOUN
taxlaw-2796	533	83	)	)	PUNCT
taxlaw-2796	533	84	or	or	CCONJ
taxlaw-2796	533	85	paying	pay	VERB
taxlaw-2796	533	86	under	under	ADP
taxlaw-2796	533	87	the	the	DET
taxlaw-2796	533	88	labor	labor	NOUN
taxlaw-2796	533	89	income	income	NOUN
taxlaw-2796	533	90	tax	tax	NOUN
taxlaw-2796	533	91	regime	regime	NOUN
taxlaw-2796	533	92	at	at	ADP
taxlaw-2796	533	93	the	the	DET
taxlaw-2796	533	94	25	25	NUM
taxlaw-2796	533	95	%	%	NOUN
taxlaw-2796	533	96	rate	rate	NOUN
taxlaw-2796	533	97	(	(	PUNCT
taxlaw-2796	533	98	with	with	ADP
taxlaw-2796	533	99	allowance	allowance	NOUN
taxlaw-2796	533	100	for	for	ADP
taxlaw-2796	533	101	personal	personal	ADJ
taxlaw-2796	533	102	deductions	deduction	NOUN
taxlaw-2796	533	103	and	and	CCONJ
taxlaw-2796	534	1	presumed	presume	VERB
taxlaw-2796	534	2	expenses	expense	NOUN
taxlaw-2796	534	3	of	of	ADP
taxlaw-2796	534	4	30	30	NUM
taxlaw-2796	534	5	%	%	NOUN
taxlaw-2796	534	6	of	of	ADP
taxlaw-2796	534	7	receipts	receipt	NOUN
taxlaw-2796	534	8	,	,	PUNCT
taxlaw-2796	534	9	an	an	DET
taxlaw-2796	534	10	effective	effective	ADJ
taxlaw-2796	534	11	rate	rate	NOUN
taxlaw-2796	534	12	of	of	ADP
taxlaw-2796	534	13	17.5%).136	17.5%).136	NUM
taxlaw-2796	534	14	2	2	NUM
taxlaw-2796	534	15	.	.	PUNCT
taxlaw-2796	534	16	relationship	relationship	NOUN
taxlaw-2796	534	17	of	of	ADP
taxlaw-2796	534	18	personal	personal	ADJ
taxlaw-2796	534	19	income	income	NOUN
taxlaw-2796	534	20	tax	tax	NOUN
taxlaw-2796	534	21	rates	rate	NOUN
taxlaw-2796	534	22	and	and	CCONJ
taxlaw-2796	534	23	corporate	corporate	ADJ
taxlaw-2796	534	24	tax	tax	NOUN
taxlaw-2796	534	25	rates	rate	NOUN
taxlaw-2796	534	26	under	under	ADP
taxlaw-2796	534	27	a	a	DET
taxlaw-2796	534	28	dual	dual	ADJ
taxlaw-2796	534	29	income	income	NOUN
taxlaw-2796	534	30	tax	tax	NOUN
taxlaw-2796	534	31	.	.	PUNCT
taxlaw-2796	535	1	once	once	SCONJ
taxlaw-2796	535	2	the	the	DET
taxlaw-2796	535	3	tax	tax	NOUN
taxlaw-2796	535	4	rates	rate	NOUN
taxlaw-2796	535	5	are	be	AUX
taxlaw-2796	535	6	set	set	VERB
taxlaw-2796	535	7	under	under	ADP
taxlaw-2796	535	8	the	the	DET
taxlaw-2796	535	9	personal	personal	ADJ
taxlaw-2796	535	10	income	income	NOUN
taxlaw-2796	535	11	tax	tax	NOUN
taxlaw-2796	535	12	system	system	NOUN
taxlaw-2796	535	13	and	and	CCONJ
taxlaw-2796	535	14	132	132	NUM
taxlaw-2796	535	15	.	.	PUNCT
taxlaw-2796	536	1	george	george	PROPN
taxlaw-2796	536	2	r.	r.	PROPN
taxlaw-2796	536	3	zodrow	zodrow	PROPN
taxlaw-2796	536	4	,	,	PUNCT
taxlaw-2796	536	5	corporate	corporate	ADJ
taxlaw-2796	536	6	income	income	NOUN
taxlaw-2796	536	7	taxation	taxation	NOUN
taxlaw-2796	536	8	in	in	ADP
taxlaw-2796	536	9	canada	canada	PROPN
taxlaw-2796	536	10	,	,	PUNCT
taxlaw-2796	536	11	56	56	NUM
taxlaw-2796	536	12	can	can	NOUN
taxlaw-2796	536	13	.	.	PUNCT
taxlaw-2796	537	1	tax	tax	NOUN
taxlaw-2796	537	2	j.	j.	PROPN
taxlaw-2796	537	3	392	392	PROPN
taxlaw-2796	537	4	,	,	PUNCT
taxlaw-2796	537	5	461	461	NUM
taxlaw-2796	537	6	(	(	PUNCT
taxlaw-2796	537	7	2009	2009	NUM
taxlaw-2796	537	8	)	)	PUNCT
taxlaw-2796	537	9	.	.	PUNCT
taxlaw-2796	538	1	alternatively	alternatively	ADV
taxlaw-2796	538	2	,	,	PUNCT
taxlaw-2796	538	3	sørensen	sørensen	PROPN
taxlaw-2796	538	4	&	&	CCONJ
taxlaw-2796	538	5	johnson	johnson	PROPN
taxlaw-2796	538	6	,	,	PUNCT
taxlaw-2796	538	7	supra	supra	PROPN
taxlaw-2796	538	8	note	note	PROPN
taxlaw-2796	538	9	53	53	NUM
taxlaw-2796	538	10	,	,	PUNCT
taxlaw-2796	538	11	at	at	ADP
taxlaw-2796	538	12	101	101	NUM
taxlaw-2796	538	13	,	,	PUNCT
taxlaw-2796	538	14	121–26	121–26	PROPN
taxlaw-2796	538	15	propose	propose	VERB
taxlaw-2796	538	16	a	a	DET
taxlaw-2796	538	17	system	system	NOUN
taxlaw-2796	538	18	of	of	ADP
taxlaw-2796	538	19	accrual	accrual	ADJ
taxlaw-2796	538	20	taxation	taxation	NOUN
taxlaw-2796	538	21	for	for	ADP
taxlaw-2796	538	22	gains	gain	NOUN
taxlaw-2796	538	23	in	in	ADP
taxlaw-2796	538	24	financial	financial	ADJ
taxlaw-2796	538	25	assets	asset	NOUN
taxlaw-2796	538	26	.	.	PUNCT
taxlaw-2796	539	1	successful	successful	ADJ
taxlaw-2796	539	2	implementation	implementation	NOUN
taxlaw-2796	539	3	of	of	ADP
taxlaw-2796	539	4	such	such	DET
taxlaw-2796	539	5	a	a	DET
taxlaw-2796	539	6	system	system	NOUN
taxlaw-2796	539	7	,	,	PUNCT
taxlaw-2796	539	8	however	however	ADV
taxlaw-2796	539	9	,	,	PUNCT
taxlaw-2796	539	10	is	be	AUX
taxlaw-2796	539	11	likely	likely	ADJ
taxlaw-2796	539	12	beyond	beyond	ADP
taxlaw-2796	539	13	the	the	DET
taxlaw-2796	539	14	capacity	capacity	NOUN
taxlaw-2796	539	15	of	of	ADP
taxlaw-2796	539	16	most	most	ADJ
taxlaw-2796	539	17	developing	developing	ADJ
taxlaw-2796	539	18	and	and	CCONJ
taxlaw-2796	539	19	developed	developed	ADJ
taxlaw-2796	539	20	countries	country	NOUN
taxlaw-2796	539	21	.	.	PUNCT
taxlaw-2796	540	1	133	133	NUM
taxlaw-2796	540	2	.	.	PUNCT
taxlaw-2796	540	3	barreix	barreix	VERB
taxlaw-2796	540	4	&	&	CCONJ
taxlaw-2796	540	5	roca	roca	PROPN
taxlaw-2796	540	6	,	,	PUNCT
taxlaw-2796	540	7	supra	supra	PROPN
taxlaw-2796	540	8	note	note	PROPN
taxlaw-2796	540	9	18	18	NUM
taxlaw-2796	540	10	,	,	PUNCT
taxlaw-2796	540	11	at	at	ADP
taxlaw-2796	540	12	122	122	NUM
taxlaw-2796	540	13	.	.	PUNCT
taxlaw-2796	540	14	134	134	NUM
taxlaw-2796	540	15	.	.	PUNCT
taxlaw-2796	541	1	unlike	unlike	ADP
taxlaw-2796	541	2	the	the	DET
taxlaw-2796	541	3	prior	prior	ADJ
taxlaw-2796	541	4	tax	tax	NOUN
taxlaw-2796	541	5	regime	regime	NOUN
taxlaw-2796	541	6	in	in	ADP
taxlaw-2796	541	7	uruguay	uruguay	PROPN
taxlaw-2796	541	8	,	,	PUNCT
taxlaw-2796	541	9	the	the	DET
taxlaw-2796	541	10	dual	dual	ADJ
taxlaw-2796	541	11	income	income	NOUN
taxlaw-2796	541	12	tax	tax	NOUN
taxlaw-2796	541	13	regime	regime	NOUN
taxlaw-2796	541	14	imposed	impose	VERB
taxlaw-2796	541	15	taxes	taxis	NOUN
taxlaw-2796	541	16	on	on	ADP
taxlaw-2796	541	17	professional	professional	ADJ
taxlaw-2796	541	18	services	service	NOUN
taxlaw-2796	541	19	,	,	PUNCT
taxlaw-2796	541	20	interest	interest	NOUN
taxlaw-2796	541	21	,	,	PUNCT
taxlaw-2796	541	22	rent	rent	NOUN
taxlaw-2796	541	23	,	,	PUNCT
taxlaw-2796	541	24	and	and	CCONJ
taxlaw-2796	541	25	capital	capital	NOUN
taxlaw-2796	541	26	gains	gain	NOUN
taxlaw-2796	541	27	.	.	PUNCT
taxlaw-2796	542	1	a	a	DET
taxlaw-2796	542	2	substantial	substantial	ADJ
taxlaw-2796	542	3	zero	zero	NUM
taxlaw-2796	542	4	bracket	bracket	NOUN
taxlaw-2796	542	5	excludes	exclude	NOUN
taxlaw-2796	542	6	60	60	NUM
taxlaw-2796	542	7	%	%	NOUN
taxlaw-2796	542	8	of	of	ADP
taxlaw-2796	542	9	the	the	DET
taxlaw-2796	542	10	population	population	NOUN
taxlaw-2796	542	11	from	from	ADP
taxlaw-2796	542	12	the	the	DET
taxlaw-2796	542	13	tax	tax	NOUN
taxlaw-2796	542	14	system	system	NOUN
taxlaw-2796	542	15	.	.	PUNCT
taxlaw-2796	543	1	i	i	PRON
taxlaw-2796	543	2	d.	d.	PROPN
taxlaw-2796	543	3	at	at	ADP
taxlaw-2796	543	4	131	131	NUM
taxlaw-2796	543	5	.	.	PUNCT
taxlaw-2796	543	6	135	135	NUM
taxlaw-2796	543	7	.	.	PUNCT
taxlaw-2796	544	1	i	i	PRON
taxlaw-2796	544	2	d.	d.	PROPN
taxlaw-2796	544	3	at	at	ADP
taxlaw-2796	544	4	130	130	NUM
taxlaw-2796	544	5	.	.	PUNCT
taxlaw-2796	544	6	136	136	NUM
taxlaw-2796	544	7	.	.	PUNCT
taxlaw-2796	545	1	i	i	PRON
taxlaw-2796	545	2	d.	d.	PROPN
taxlaw-2796	545	3	2010	2010	NUM
taxlaw-2796	545	4	]	]	PUNCT
taxlaw-2796	545	5	dual	dual	ADV
taxlaw-2796	545	6	i$come	i$come	PRON
taxlaw-2796	545	7	taxatio$	taxatio$	NUM
taxlaw-2796	545	8	203	203	NUM
taxlaw-2796	545	9	the	the	DET
taxlaw-2796	545	10	line	line	NOUN
taxlaw-2796	545	11	is	be	AUX
taxlaw-2796	545	12	somehow	somehow	ADV
taxlaw-2796	545	13	drawn	draw	VERB
taxlaw-2796	545	14	between	between	ADP
taxlaw-2796	545	15	capital	capital	NOUN
taxlaw-2796	545	16	and	and	CCONJ
taxlaw-2796	545	17	labor	labor	NOUN
taxlaw-2796	545	18	income	income	NOUN
taxlaw-2796	545	19	,	,	PUNCT
taxlaw-2796	545	20	the	the	DET
taxlaw-2796	545	21	next	next	ADJ
taxlaw-2796	545	22	issue	issue	NOUN
taxlaw-2796	545	23	is	be	AUX
taxlaw-2796	545	24	the	the	DET
taxlaw-2796	545	25	relationship	relationship	NOUN
taxlaw-2796	545	26	of	of	ADP
taxlaw-2796	545	27	the	the	DET
taxlaw-2796	545	28	personal	personal	ADJ
taxlaw-2796	545	29	income	income	NOUN
taxlaw-2796	545	30	tax	tax	NOUN
taxlaw-2796	545	31	rate	rate	NOUN
taxlaw-2796	545	32	to	to	ADP
taxlaw-2796	545	33	the	the	DET
taxlaw-2796	545	34	corporate	corporate	ADJ
taxlaw-2796	545	35	income	income	NOUN
taxlaw-2796	545	36	tax	tax	NOUN
taxlaw-2796	545	37	rate	rate	NOUN
taxlaw-2796	545	38	.	.	PUNCT
taxlaw-2796	546	1	as	as	SCONJ
taxlaw-2796	546	2	set	set	VERB
taxlaw-2796	546	3	forth	forth	ADP
taxlaw-2796	546	4	in	in	ADP
taxlaw-2796	546	5	box	box	PROPN
taxlaw-2796	546	6	2	2	NUM
taxlaw-2796	546	7	,	,	PUNCT
taxlaw-2796	546	8	several	several	ADJ
taxlaw-2796	546	9	alternatives	alternative	NOUN
taxlaw-2796	546	10	exist	exist	VERB
taxlaw-2796	546	11	.	.	PUNCT
taxlaw-2796	547	1	box	box	PROPN
taxlaw-2796	547	2	2	2	NUM
taxlaw-2796	547	3	.	.	PUNCT
taxlaw-2796	547	4	relationship	relationship	NOUN
taxlaw-2796	547	5	of	of	ADP
taxlaw-2796	547	6	tax	tax	NOUN
taxlaw-2796	547	7	rate	rate	NOUN
taxlaw-2796	547	8	on	on	ADP
taxlaw-2796	547	9	capital	capital	NOUN
taxlaw-2796	547	10	under	under	ADP
taxlaw-2796	547	11	the	the	DET
taxlaw-2796	547	12	personal	personal	ADJ
taxlaw-2796	547	13	tax	tax	NOUN
taxlaw-2796	547	14	regime	regime	NOUN
taxlaw-2796	547	15	and	and	CCONJ
taxlaw-2796	547	16	the	the	DET
taxlaw-2796	547	17	corporate	corporate	ADJ
taxlaw-2796	547	18	tax	tax	NOUN
taxlaw-2796	547	19	rate	rate	NOUN
taxlaw-2796	547	20	•	•	ADP
taxlaw-2796	547	21	pure	pure	ADJ
taxlaw-2796	547	22	nordic	nordic	ADJ
taxlaw-2796	547	23	system	system	NOUN
taxlaw-2796	547	24	:	:	PUNCT
taxlaw-2796	547	25	set	set	VERB
taxlaw-2796	547	26	corporate	corporate	ADJ
taxlaw-2796	547	27	tax	tax	NOUN
taxlaw-2796	547	28	rate	rate	NOUN
taxlaw-2796	547	29	at	at	ADP
taxlaw-2796	547	30	the	the	DET
taxlaw-2796	547	31	same	same	ADJ
taxlaw-2796	547	32	level	level	NOUN
taxlaw-2796	547	33	as	as	ADP
taxlaw-2796	547	34	the	the	DET
taxlaw-2796	547	35	capital	capital	NOUN
taxlaw-2796	547	36	tax	tax	NOUN
taxlaw-2796	547	37	rate	rate	NOUN
taxlaw-2796	547	38	under	under	ADP
taxlaw-2796	547	39	the	the	DET
taxlaw-2796	547	40	personal	personal	ADJ
taxlaw-2796	547	41	income	income	NOUN
taxlaw-2796	547	42	tax	tax	NOUN
taxlaw-2796	547	43	(	(	PUNCT
taxlaw-2796	547	44	and	and	CCONJ
taxlaw-2796	547	45	at	at	ADP
taxlaw-2796	547	46	the	the	DET
taxlaw-2796	547	47	lowest	low	ADJ
taxlaw-2796	547	48	positive	positive	ADJ
taxlaw-2796	547	49	tax	tax	NOUN
taxlaw-2796	547	50	rate	rate	NOUN
taxlaw-2796	547	51	for	for	ADP
taxlaw-2796	547	52	labor	labor	NOUN
taxlaw-2796	547	53	income	income	NOUN
taxlaw-2796	547	54	)	)	PUNCT
taxlaw-2796	547	55	•	•	NOUN
taxlaw-2796	547	56	set	set	VERB
taxlaw-2796	547	57	corporate	corporate	ADJ
taxlaw-2796	547	58	tax	tax	NOUN
taxlaw-2796	547	59	rate	rate	NOUN
taxlaw-2796	547	60	higher	high	ADJ
taxlaw-2796	547	61	than	than	ADP
taxlaw-2796	547	62	either	either	CCONJ
taxlaw-2796	547	63	the	the	DET
taxlaw-2796	547	64	personal	personal	ADJ
taxlaw-2796	547	65	income	income	NOUN
taxlaw-2796	547	66	tax	tax	NOUN
taxlaw-2796	547	67	rates	rate	NOUN
taxlaw-2796	547	68	for	for	ADP
taxlaw-2796	547	69	income	income	NOUN
taxlaw-2796	547	70	from	from	ADP
taxlaw-2796	547	71	capital	capital	NOUN
taxlaw-2796	547	72	or	or	CCONJ
taxlaw-2796	547	73	income	income	NOUN
taxlaw-2796	547	74	from	from	ADP
taxlaw-2796	547	75	labor	labor	NOUN
taxlaw-2796	547	76	•	•	ADP
taxlaw-2796	547	77	set	set	VERB
taxlaw-2796	547	78	corporate	corporate	ADJ
taxlaw-2796	547	79	tax	tax	NOUN
taxlaw-2796	547	80	rate	rate	NOUN
taxlaw-2796	547	81	lower	low	ADJ
taxlaw-2796	547	82	than	than	ADP
taxlaw-2796	547	83	the	the	DET
taxlaw-2796	547	84	personal	personal	ADJ
taxlaw-2796	547	85	income	income	NOUN
taxlaw-2796	547	86	tax	tax	NOUN
taxlaw-2796	547	87	rates	rate	NOUN
taxlaw-2796	547	88	for	for	ADP
taxlaw-2796	547	89	income	income	NOUN
taxlaw-2796	547	90	from	from	ADP
taxlaw-2796	547	91	capital	capital	NOUN
taxlaw-2796	547	92	or	or	CCONJ
taxlaw-2796	547	93	income	income	NOUN
taxlaw-2796	547	94	from	from	ADP
taxlaw-2796	547	95	labor	labor	NOUN
taxlaw-2796	547	96	under	under	ADP
taxlaw-2796	547	97	the	the	DET
taxlaw-2796	547	98	“	"	PUNCT
taxlaw-2796	547	99	pure	pure	ADJ
taxlaw-2796	547	100	”	"	PUNCT
taxlaw-2796	547	101	nordic	nordic	ADJ
taxlaw-2796	547	102	dual	dual	ADJ
taxlaw-2796	547	103	income	income	NOUN
taxlaw-2796	547	104	tax	tax	NOUN
taxlaw-2796	547	105	system	system	NOUN
taxlaw-2796	547	106	,	,	PUNCT
taxlaw-2796	547	107	the	the	DET
taxlaw-2796	547	108	corporate	corporate	ADJ
taxlaw-2796	547	109	tax	tax	NOUN
taxlaw-2796	547	110	rate	rate	NOUN
taxlaw-2796	547	111	is	be	AUX
taxlaw-2796	547	112	set	set	VERB
taxlaw-2796	547	113	at	at	ADP
taxlaw-2796	547	114	the	the	DET
taxlaw-2796	547	115	tax	tax	NOUN
taxlaw-2796	547	116	rate	rate	NOUN
taxlaw-2796	547	117	for	for	ADP
taxlaw-2796	547	118	capital	capital	NOUN
taxlaw-2796	547	119	income	income	NOUN
taxlaw-2796	547	120	(	(	PUNCT
taxlaw-2796	547	121	and	and	CCONJ
taxlaw-2796	547	122	the	the	DET
taxlaw-2796	547	123	lowest	low	ADJ
taxlaw-2796	547	124	positive	positive	ADJ
taxlaw-2796	547	125	rate	rate	NOUN
taxlaw-2796	547	126	on	on	ADP
taxlaw-2796	547	127	labor	labor	NOUN
taxlaw-2796	547	128	income).137	income).137	PROPN
taxlaw-2796	547	129	the	the	DET
taxlaw-2796	547	130	income	income	NOUN
taxlaw-2796	547	131	shifting	shift	VERB
taxlaw-2796	547	132	resulting	result	VERB
taxlaw-2796	547	133	from	from	ADP
taxlaw-2796	547	134	lower	low	ADJ
taxlaw-2796	547	135	corporate	corporate	ADJ
taxlaw-2796	547	136	income	income	NOUN
taxlaw-2796	547	137	tax	tax	NOUN
taxlaw-2796	547	138	rates	rate	NOUN
taxlaw-2796	547	139	has	have	AUX
taxlaw-2796	547	140	,	,	PUNCT
taxlaw-2796	547	141	in	in	ADP
taxlaw-2796	547	142	several	several	ADJ
taxlaw-2796	547	143	european	european	ADJ
taxlaw-2796	547	144	countries	country	NOUN
taxlaw-2796	547	145	,	,	PUNCT
taxlaw-2796	547	146	shown	show	VERB
taxlaw-2796	547	147	up	up	ADP
taxlaw-2796	547	148	primarily	primarily	ADV
taxlaw-2796	547	149	in	in	ADP
taxlaw-2796	547	150	the	the	DET
taxlaw-2796	547	151	form	form	NOUN
taxlaw-2796	547	152	of	of	ADP
taxlaw-2796	547	153	lower	low	ADJ
taxlaw-2796	547	154	personal	personal	ADJ
taxlaw-2796	547	155	income	income	NOUN
taxlaw-2796	547	156	tax	tax	NOUN
taxlaw-2796	547	157	revenues	revenue	NOUN
taxlaw-2796	547	158	as	as	SCONJ
taxlaw-2796	547	159	more	more	ADJ
taxlaw-2796	547	160	small	small	ADJ
taxlaw-2796	547	161	businesses	business	NOUN
taxlaw-2796	547	162	have	have	AUX
taxlaw-2796	547	163	incorporated	incorporate	VERB
taxlaw-2796	547	164	to	to	PART
taxlaw-2796	547	165	take	take	VERB
taxlaw-2796	547	166	advantage	advantage	NOUN
taxlaw-2796	547	167	of	of	ADP
taxlaw-2796	547	168	the	the	DET
taxlaw-2796	547	169	tax	tax	NOUN
taxlaw-2796	547	170	differential.138	differential.138	NOUN
taxlaw-2796	547	171	for	for	ADP
taxlaw-2796	547	172	businesses	business	NOUN
taxlaw-2796	547	173	in	in	ADP
taxlaw-2796	547	174	developing	develop	VERB
taxlaw-2796	547	175	countries	country	NOUN
taxlaw-2796	547	176	that	that	PRON
taxlaw-2796	547	177	are	be	AUX
taxlaw-2796	547	178	actually	actually	ADV
taxlaw-2796	547	179	paying	pay	VERB
taxlaw-2796	547	180	tax	tax	NOUN
taxlaw-2796	547	181	under	under	ADP
taxlaw-2796	547	182	the	the	DET
taxlaw-2796	547	183	personal	personal	ADJ
taxlaw-2796	547	184	income	income	NOUN
taxlaw-2796	547	185	tax	tax	NOUN
taxlaw-2796	547	186	system	system	NOUN
taxlaw-2796	547	187	,	,	PUNCT
taxlaw-2796	547	188	a	a	DET
taxlaw-2796	547	189	lower	low	ADJ
taxlaw-2796	547	190	corporate	corporate	ADJ
taxlaw-2796	547	191	tax	tax	NOUN
taxlaw-2796	547	192	rate	rate	NOUN
taxlaw-2796	547	193	would	would	AUX
taxlaw-2796	547	194	encourage	encourage	VERB
taxlaw-2796	547	195	businesses	business	NOUN
taxlaw-2796	547	196	to	to	PART
taxlaw-2796	547	197	incorporate	incorporate	VERB
taxlaw-2796	547	198	.	.	PUNCT
taxlaw-2796	548	1	if	if	SCONJ
taxlaw-2796	548	2	greater	great	ADJ
taxlaw-2796	548	3	use	use	NOUN
taxlaw-2796	548	4	of	of	ADP
taxlaw-2796	548	5	the	the	DET
taxlaw-2796	548	6	corporate	corporate	ADJ
taxlaw-2796	548	7	form	form	NOUN
taxlaw-2796	548	8	were	be	AUX
taxlaw-2796	548	9	to	to	PART
taxlaw-2796	548	10	occur	occur	VERB
taxlaw-2796	548	11	in	in	ADP
taxlaw-2796	548	12	developing	develop	VERB
taxlaw-2796	548	13	countries	country	NOUN
taxlaw-2796	548	14	,	,	PUNCT
taxlaw-2796	548	15	this	this	PRON
taxlaw-2796	548	16	would	would	AUX
taxlaw-2796	548	17	have	have	VERB
taxlaw-2796	548	18	the	the	DET
taxlaw-2796	548	19	beneficial	beneficial	ADJ
taxlaw-2796	548	20	effect	effect	NOUN
taxlaw-2796	548	21	of	of	ADP
taxlaw-2796	548	22	increasing	increase	VERB
taxlaw-2796	548	23	the	the	DET
taxlaw-2796	548	24	size	size	NOUN
taxlaw-2796	548	25	of	of	ADP
taxlaw-2796	548	26	the	the	DET
taxlaw-2796	548	27	formal	formal	ADJ
taxlaw-2796	548	28	sector	sector	NOUN
taxlaw-2796	548	29	in	in	ADP
taxlaw-2796	548	30	those	those	DET
taxlaw-2796	548	31	countries	country	NOUN
taxlaw-2796	548	32	and	and	CCONJ
taxlaw-2796	548	33	expanding	expand	VERB
taxlaw-2796	548	34	the	the	DET
taxlaw-2796	548	35	potential	potential	ADJ
taxlaw-2796	548	36	tax	tax	NOUN
taxlaw-2796	548	37	base	base	NOUN
taxlaw-2796	548	38	reachable	reachable	ADJ
taxlaw-2796	548	39	with	with	ADP
taxlaw-2796	548	40	the	the	DET
taxlaw-2796	548	41	available	available	ADJ
taxlaw-2796	548	42	administrative	administrative	ADJ
taxlaw-2796	548	43	resources	resource	NOUN
taxlaw-2796	548	44	.	.	PUNCT
taxlaw-2796	549	1	a	a	DET
taxlaw-2796	549	2	second	second	ADJ
taxlaw-2796	549	3	alternative	alternative	NOUN
taxlaw-2796	549	4	sets	set	VERB
taxlaw-2796	549	5	the	the	DET
taxlaw-2796	549	6	corporate	corporate	ADJ
taxlaw-2796	549	7	tax	tax	NOUN
taxlaw-2796	549	8	rate	rate	NOUN
taxlaw-2796	549	9	higher	high	ADJ
taxlaw-2796	549	10	than	than	ADP
taxlaw-2796	549	11	the	the	DET
taxlaw-2796	549	12	personal	personal	ADJ
taxlaw-2796	549	13	tax	tax	NOUN
taxlaw-2796	549	14	rates	rate	NOUN
taxlaw-2796	549	15	for	for	ADP
taxlaw-2796	549	16	either	either	DET
taxlaw-2796	549	17	income	income	NOUN
taxlaw-2796	549	18	from	from	ADP
taxlaw-2796	549	19	labor	labor	NOUN
taxlaw-2796	549	20	or	or	CCONJ
taxlaw-2796	549	21	income	income	NOUN
taxlaw-2796	549	22	from	from	ADP
taxlaw-2796	549	23	capital	capital	NOUN
taxlaw-2796	549	24	.	.	PUNCT
taxlaw-2796	550	1	to	to	ADP
taxlaw-2796	550	2	the	the	DET
taxlaw-2796	550	3	extent	extent	NOUN
taxlaw-2796	550	4	corporate	corporate	ADJ
taxlaw-2796	550	5	tax	tax	NOUN
taxlaw-2796	550	6	revenues	revenue	NOUN
taxlaw-2796	550	7	are	be	AUX
taxlaw-2796	550	8	derived	derive	VERB
taxlaw-2796	550	9	primarily	primarily	ADV
taxlaw-2796	550	10	from	from	ADP
taxlaw-2796	550	11	large	large	ADJ
taxlaw-2796	550	12	corporations	corporation	NOUN
taxlaw-2796	550	13	with	with	ADP
taxlaw-2796	550	14	substantial	substantial	ADJ
taxlaw-2796	550	15	foreign	foreign	ADJ
taxlaw-2796	550	16	ownership	ownership	NOUN
taxlaw-2796	550	17	,	,	PUNCT
taxlaw-2796	550	18	the	the	DET
taxlaw-2796	550	19	corporate	corporate	ADJ
taxlaw-2796	550	20	income	income	NOUN
taxlaw-2796	550	21	tax	tax	NOUN
taxlaw-2796	550	22	acts	act	NOUN
taxlaw-2796	550	23	as	as	ADP
taxlaw-2796	550	24	a	a	DET
taxlaw-2796	550	25	final	final	ADJ
taxlaw-2796	550	26	withholding	withholding	NOUN
taxlaw-2796	550	27	tax	tax	NOUN
taxlaw-2796	550	28	on	on	ADP
taxlaw-2796	550	29	the	the	DET
taxlaw-2796	550	30	income	income	NOUN
taxlaw-2796	550	31	derived	derive	VERB
taxlaw-2796	550	32	in	in	ADP
taxlaw-2796	550	33	the	the	DET
taxlaw-2796	550	34	country	country	NOUN
taxlaw-2796	550	35	.	.	PUNCT
taxlaw-2796	551	1	if	if	SCONJ
taxlaw-2796	551	2	the	the	DET
taxlaw-2796	551	3	corporate	corporate	ADJ
taxlaw-2796	551	4	tax	tax	NOUN
taxlaw-2796	551	5	applies	apply	VERB
taxlaw-2796	551	6	primarily	primarily	ADV
taxlaw-2796	551	7	to	to	ADP
taxlaw-2796	551	8	businesses	business	NOUN
taxlaw-2796	551	9	engaged	engage	VERB
taxlaw-2796	551	10	in	in	ADP
taxlaw-2796	551	11	extracting	extract	VERB
taxlaw-2796	551	12	natural	natural	ADJ
taxlaw-2796	551	13	resources	resource	NOUN
taxlaw-2796	551	14	or	or	CCONJ
taxlaw-2796	551	15	other	other	ADJ
taxlaw-2796	551	16	activities	activity	NOUN
taxlaw-2796	551	17	that	that	PRON
taxlaw-2796	551	18	generate	generate	VERB
taxlaw-2796	551	19	location	location	NOUN
taxlaw-2796	551	20	-	-	PUNCT
taxlaw-2796	551	21	specific	specific	ADJ
taxlaw-2796	551	22	excess	excess	ADJ
taxlaw-2796	551	23	returns	return	NOUN
taxlaw-2796	551	24	,	,	PUNCT
taxlaw-2796	551	25	then	then	ADV
taxlaw-2796	551	26	this	this	DET
taxlaw-2796	551	27	alternative	alternative	NOUN
taxlaw-2796	551	28	might	might	AUX
taxlaw-2796	551	29	raise	raise	VERB
taxlaw-2796	551	30	revenue	revenue	NOUN
taxlaw-2796	551	31	without	without	ADP
taxlaw-2796	551	32	substantial	substantial	ADJ
taxlaw-2796	551	33	economic	economic	ADJ
taxlaw-2796	551	34	distortions.139	distortions.139	NOUN
taxlaw-2796	551	35	however	however	ADV
taxlaw-2796	551	36	,	,	PUNCT
taxlaw-2796	551	37	setting	set	VERB
taxlaw-2796	551	38	the	the	DET
taxlaw-2796	551	39	corporate	corporate	ADJ
taxlaw-2796	551	40	tax	tax	NOUN
taxlaw-2796	551	41	rate	rate	NOUN
taxlaw-2796	551	42	higher	high	ADJ
taxlaw-2796	551	43	than	than	ADP
taxlaw-2796	551	44	the	the	DET
taxlaw-2796	551	45	137	137	NUM
taxlaw-2796	551	46	.	.	PUNCT
taxlaw-2796	552	1	sørensen	sørensen	NOUN
taxlaw-2796	552	2	,	,	PUNCT
taxlaw-2796	552	3	supra	supra	PROPN
taxlaw-2796	552	4	note	note	NOUN
taxlaw-2796	552	5	12	12	NUM
taxlaw-2796	552	6	,	,	PUNCT
taxlaw-2796	552	7	at	at	ADP
taxlaw-2796	552	8	212–13	212–13	NUM
taxlaw-2796	552	9	.	.	PUNCT
taxlaw-2796	553	1	138	138	NUM
taxlaw-2796	553	2	.	.	PUNCT
taxlaw-2796	554	1	ruud	ruud	PROPN
taxlaw-2796	554	2	de	de	PROPN
taxlaw-2796	554	3	mooij	mooij	PROPN
taxlaw-2796	554	4	&	&	CCONJ
taxlaw-2796	554	5	gaetan	gaetan	PROPN
taxlaw-2796	554	6	nicodème	nicodème	PROPN
taxlaw-2796	554	7	,	,	PUNCT
taxlaw-2796	554	8	how	how	SCONJ
taxlaw-2796	554	9	corporate	corporate	ADJ
taxlaw-2796	554	10	tax	tax	NOUN
taxlaw-2796	554	11	competition	competition	NOUN
taxlaw-2796	554	12	reduces	reduce	VERB
taxlaw-2796	554	13	personal	personal	ADJ
taxlaw-2796	554	14	tax	tax	NOUN
taxlaw-2796	554	15	revenue	revenue	NOUN
taxlaw-2796	554	16	,	,	PUNCT
taxlaw-2796	554	17	6	6	NUM
taxlaw-2796	554	18	cesifo	cesifo	NOUN
taxlaw-2796	554	19	dice	dice	NOUN
taxlaw-2796	554	20	report	report	NOUN
taxlaw-2796	554	21	,	,	PUNCT
taxlaw-2796	554	22	spring	spring	NOUN
taxlaw-2796	554	23	2008	2008	NUM
taxlaw-2796	554	24	,	,	PUNCT
taxlaw-2796	554	25	at	at	ADP
taxlaw-2796	554	26	27	27	NUM
taxlaw-2796	554	27	.	.	PUNCT
taxlaw-2796	554	28	139	139	NUM
taxlaw-2796	554	29	.	.	PUNCT
taxlaw-2796	555	1	as	as	ADV
taxlaw-2796	555	2	keen	keen	ADJ
taxlaw-2796	555	3	and	and	CCONJ
taxlaw-2796	555	4	mansour	mansour	PROPN
taxlaw-2796	555	5	note	note	NOUN
taxlaw-2796	555	6	,	,	PUNCT
taxlaw-2796	555	7	however	however	ADV
taxlaw-2796	555	8	,	,	PUNCT
taxlaw-2796	555	9	even	even	ADV
taxlaw-2796	555	10	in	in	ADP
taxlaw-2796	555	11	the	the	DET
taxlaw-2796	555	12	case	case	NOUN
taxlaw-2796	555	13	of	of	ADP
taxlaw-2796	555	14	natural	natural	ADJ
taxlaw-2796	555	15	resources	resource	NOUN
taxlaw-2796	555	16	,	,	PUNCT
taxlaw-2796	555	17	204	204	NUM
taxlaw-2796	555	18	columbia	columbia	NOUN
taxlaw-2796	555	19	jour$al	jour$al	NOUN
taxlaw-2796	555	20	of	of	ADP
taxlaw-2796	555	21	tax	tax	NOUN
taxlaw-2796	555	22	law	law	NOUN
taxlaw-2796	556	1	[	[	X
taxlaw-2796	556	2	vol	vol	NOUN
taxlaw-2796	556	3	.	.	PUNCT
taxlaw-2796	557	1	1:174	1:174	NUM
taxlaw-2796	557	2	personal	personal	ADJ
taxlaw-2796	557	3	tax	tax	NOUN
taxlaw-2796	557	4	rate	rate	NOUN
taxlaw-2796	557	5	would	would	AUX
taxlaw-2796	557	6	discourage	discourage	VERB
taxlaw-2796	557	7	small	small	ADJ
taxlaw-2796	557	8	businesses	business	NOUN
taxlaw-2796	557	9	from	from	ADP
taxlaw-2796	557	10	incorporating	incorporate	VERB
taxlaw-2796	557	11	,	,	PUNCT
taxlaw-2796	557	12	and	and	CCONJ
taxlaw-2796	557	13	depending	depend	VERB
taxlaw-2796	557	14	on	on	ADP
taxlaw-2796	557	15	the	the	DET
taxlaw-2796	557	16	corporate	corporate	ADJ
taxlaw-2796	557	17	tax	tax	NOUN
taxlaw-2796	557	18	rate	rate	NOUN
taxlaw-2796	557	19	chosen	choose	VERB
taxlaw-2796	557	20	compared	compare	VERB
taxlaw-2796	557	21	to	to	ADP
taxlaw-2796	557	22	tax	tax	NOUN
taxlaw-2796	557	23	rates	rate	NOUN
taxlaw-2796	557	24	in	in	ADP
taxlaw-2796	557	25	other	other	ADJ
taxlaw-2796	557	26	countries	country	NOUN
taxlaw-2796	557	27	,	,	PUNCT
taxlaw-2796	557	28	may	may	AUX
taxlaw-2796	557	29	discourage	discourage	VERB
taxlaw-2796	557	30	foreign	foreign	ADJ
taxlaw-2796	557	31	investment.140	investment.140	NOUN
taxlaw-2796	557	32	a	a	DET
taxlaw-2796	557	33	third	third	ADJ
taxlaw-2796	557	34	alternative	alternative	NOUN
taxlaw-2796	557	35	sets	set	VERB
taxlaw-2796	557	36	the	the	DET
taxlaw-2796	557	37	corporate	corporate	ADJ
taxlaw-2796	557	38	tax	tax	NOUN
taxlaw-2796	557	39	rate	rate	NOUN
taxlaw-2796	557	40	below	below	ADP
taxlaw-2796	557	41	the	the	DET
taxlaw-2796	557	42	personal	personal	ADJ
taxlaw-2796	557	43	tax	tax	NOUN
taxlaw-2796	557	44	rates	rate	NOUN
taxlaw-2796	557	45	either	either	CCONJ
taxlaw-2796	557	46	for	for	ADP
taxlaw-2796	557	47	income	income	NOUN
taxlaw-2796	557	48	from	from	ADP
taxlaw-2796	557	49	labor	labor	NOUN
taxlaw-2796	557	50	or	or	CCONJ
taxlaw-2796	557	51	income	income	NOUN
taxlaw-2796	557	52	from	from	ADP
taxlaw-2796	557	53	capital	capital	NOUN
taxlaw-2796	557	54	.	.	PUNCT
taxlaw-2796	558	1	for	for	ADP
taxlaw-2796	558	2	those	those	DET
taxlaw-2796	558	3	countries	country	NOUN
taxlaw-2796	558	4	where	where	SCONJ
taxlaw-2796	558	5	income	income	NOUN
taxlaw-2796	558	6	tax	tax	NOUN
taxlaw-2796	558	7	revenues	revenue	NOUN
taxlaw-2796	558	8	are	be	AUX
taxlaw-2796	558	9	derived	derive	VERB
taxlaw-2796	558	10	almost	almost	ADV
taxlaw-2796	558	11	completely	completely	ADV
taxlaw-2796	558	12	from	from	ADP
taxlaw-2796	558	13	wage	wage	NOUN
taxlaw-2796	558	14	withholding	withholding	NOUN
taxlaw-2796	558	15	,	,	PUNCT
taxlaw-2796	558	16	this	this	DET
taxlaw-2796	558	17	alternative	alternative	NOUN
taxlaw-2796	558	18	achieves	achieve	VERB
taxlaw-2796	558	19	many	many	ADJ
taxlaw-2796	558	20	of	of	ADP
taxlaw-2796	558	21	the	the	DET
taxlaw-2796	558	22	same	same	ADJ
taxlaw-2796	558	23	results	result	NOUN
taxlaw-2796	558	24	as	as	ADP
taxlaw-2796	558	25	the	the	DET
taxlaw-2796	558	26	nordic	nordic	ADJ
taxlaw-2796	558	27	dual	dual	ADJ
taxlaw-2796	558	28	income	income	NOUN
taxlaw-2796	558	29	tax	tax	NOUN
taxlaw-2796	558	30	systems	system	NOUN
taxlaw-2796	558	31	.	.	PUNCT
taxlaw-2796	559	1	it	it	PRON
taxlaw-2796	559	2	provides	provide	VERB
taxlaw-2796	559	3	for	for	ADP
taxlaw-2796	559	4	a	a	DET
taxlaw-2796	559	5	lower	low	ADJ
taxlaw-2796	559	6	tax	tax	NOUN
taxlaw-2796	559	7	rate	rate	NOUN
taxlaw-2796	559	8	on	on	ADP
taxlaw-2796	559	9	income	income	NOUN
taxlaw-2796	559	10	in	in	ADP
taxlaw-2796	559	11	corporate	corporate	ADJ
taxlaw-2796	559	12	form	form	NOUN
taxlaw-2796	559	13	as	as	ADP
taxlaw-2796	559	14	a	a	DET
taxlaw-2796	559	15	means	means	NOUN
taxlaw-2796	559	16	of	of	ADP
taxlaw-2796	559	17	addressing	address	VERB
taxlaw-2796	559	18	tax	tax	NOUN
taxlaw-2796	559	19	competition	competition	NOUN
taxlaw-2796	559	20	concerns	concern	NOUN
taxlaw-2796	559	21	.	.	PUNCT
taxlaw-2796	560	1	low	low	ADJ
taxlaw-2796	560	2	corporate	corporate	ADJ
taxlaw-2796	560	3	taxes	taxis	NOUN
taxlaw-2796	560	4	could	could	AUX
taxlaw-2796	560	5	encourage	encourage	VERB
taxlaw-2796	560	6	domestic	domestic	ADJ
taxlaw-2796	560	7	and	and	CCONJ
taxlaw-2796	560	8	foreign	foreign	ADJ
taxlaw-2796	560	9	investment	investment	NOUN
taxlaw-2796	560	10	,	,	PUNCT
taxlaw-2796	560	11	while	while	SCONJ
taxlaw-2796	560	12	progressive	progressive	ADJ
taxlaw-2796	560	13	tax	tax	NOUN
taxlaw-2796	560	14	rates	rate	NOUN
taxlaw-2796	560	15	could	could	AUX
taxlaw-2796	560	16	be	be	AUX
taxlaw-2796	560	17	maintained	maintain	VERB
taxlaw-2796	560	18	for	for	ADP
taxlaw-2796	560	19	labor	labor	NOUN
taxlaw-2796	560	20	income	income	NOUN
taxlaw-2796	560	21	.	.	PUNCT
taxlaw-2796	561	1	it	it	PRON
taxlaw-2796	561	2	would	would	AUX
taxlaw-2796	561	3	also	also	ADV
taxlaw-2796	561	4	,	,	PUNCT
taxlaw-2796	561	5	however	however	ADV
taxlaw-2796	561	6	,	,	PUNCT
taxlaw-2796	561	7	create	create	VERB
taxlaw-2796	561	8	incentives	incentive	NOUN
taxlaw-2796	561	9	for	for	ADP
taxlaw-2796	561	10	those	those	PRON
taxlaw-2796	561	11	with	with	ADP
taxlaw-2796	561	12	substantial	substantial	ADJ
taxlaw-2796	561	13	income	income	NOUN
taxlaw-2796	561	14	from	from	ADP
taxlaw-2796	561	15	labor	labor	NOUN
taxlaw-2796	561	16	to	to	PART
taxlaw-2796	561	17	incorporate	incorporate	VERB
taxlaw-2796	561	18	to	to	PART
taxlaw-2796	561	19	reduce	reduce	VERB
taxlaw-2796	561	20	tax	tax	NOUN
taxlaw-2796	561	21	liability	liability	NOUN
taxlaw-2796	561	22	.	.	PUNCT
taxlaw-2796	562	1	3	3	X
taxlaw-2796	562	2	.	.	X
taxlaw-2796	562	3	taxation	taxation	NOUN
taxlaw-2796	562	4	of	of	ADP
taxlaw-2796	562	5	normal	normal	ADJ
taxlaw-2796	562	6	and	and	CCONJ
taxlaw-2796	562	7	excess	excess	ADJ
taxlaw-2796	562	8	returns	return	NOUN
taxlaw-2796	562	9	.	.	PUNCT
taxlaw-2796	563	1	economists	economist	NOUN
taxlaw-2796	563	2	distinguish	distinguish	VERB
taxlaw-2796	563	3	between	between	ADP
taxlaw-2796	563	4	the	the	DET
taxlaw-2796	563	5	normal	normal	ADJ
taxlaw-2796	563	6	return	return	NOUN
taxlaw-2796	563	7	to	to	ADP
taxlaw-2796	563	8	capital	capital	NOUN
taxlaw-2796	563	9	and	and	CCONJ
taxlaw-2796	563	10	rents	rent	NOUN
taxlaw-2796	563	11	or	or	CCONJ
taxlaw-2796	563	12	excess	excess	ADJ
taxlaw-2796	563	13	returns	return	NOUN
taxlaw-2796	563	14	.	.	PUNCT
taxlaw-2796	564	1	for	for	ADP
taxlaw-2796	564	2	debt	debt	NOUN
taxlaw-2796	564	3	capital	capital	NOUN
taxlaw-2796	564	4	,	,	PUNCT
taxlaw-2796	564	5	the	the	DET
taxlaw-2796	564	6	normal	normal	ADJ
taxlaw-2796	564	7	rate	rate	NOUN
taxlaw-2796	564	8	of	of	ADP
taxlaw-2796	564	9	return	return	NOUN
taxlaw-2796	564	10	is	be	AUX
taxlaw-2796	564	11	the	the	DET
taxlaw-2796	564	12	market	market	NOUN
taxlaw-2796	564	13	rate	rate	NOUN
taxlaw-2796	564	14	of	of	ADP
taxlaw-2796	564	15	interest	interest	NOUN
taxlaw-2796	564	16	on	on	ADP
taxlaw-2796	564	17	debt	debt	NOUN
taxlaw-2796	564	18	in	in	ADP
taxlaw-2796	564	19	the	the	DET
taxlaw-2796	564	20	relevant	relevant	ADJ
taxlaw-2796	564	21	risk	risk	NOUN
taxlaw-2796	564	22	class	class	NOUN
taxlaw-2796	564	23	.	.	PUNCT
taxlaw-2796	565	1	for	for	ADP
taxlaw-2796	565	2	equity	equity	NOUN
taxlaw-2796	565	3	capital	capital	NOUN
taxlaw-2796	565	4	,	,	PUNCT
taxlaw-2796	565	5	the	the	DET
taxlaw-2796	565	6	normal	normal	ADJ
taxlaw-2796	565	7	rate	rate	NOUN
taxlaw-2796	565	8	of	of	ADP
taxlaw-2796	565	9	return	return	NOUN
taxlaw-2796	565	10	is	be	AUX
taxlaw-2796	565	11	determined	determine	VERB
taxlaw-2796	565	12	by	by	ADP
taxlaw-2796	565	13	the	the	DET
taxlaw-2796	565	14	market	market	NOUN
taxlaw-2796	565	15	rate	rate	NOUN
taxlaw-2796	565	16	on	on	ADP
taxlaw-2796	565	17	stocks	stock	NOUN
taxlaw-2796	565	18	with	with	ADP
taxlaw-2796	565	19	similar	similar	ADJ
taxlaw-2796	565	20	risk	risk	NOUN
taxlaw-2796	565	21	characteristics.141	characteristics.141	NOUN
taxlaw-2796	565	22	an	an	DET
taxlaw-2796	565	23	extensive	extensive	ADJ
taxlaw-2796	565	24	economic	economic	ADJ
taxlaw-2796	565	25	literature	literature	NOUN
taxlaw-2796	565	26	argues	argue	VERB
taxlaw-2796	565	27	against	against	ADP
taxlaw-2796	565	28	imposing	impose	VERB
taxlaw-2796	565	29	tax	tax	NOUN
taxlaw-2796	565	30	on	on	ADP
taxlaw-2796	565	31	the	the	DET
taxlaw-2796	565	32	“	"	PUNCT
taxlaw-2796	565	33	normal	normal	ADJ
taxlaw-2796	565	34	”	"	PUNCT
taxlaw-2796	565	35	rate	rate	NOUN
taxlaw-2796	565	36	of	of	ADP
taxlaw-2796	565	37	return	return	NOUN
taxlaw-2796	565	38	on	on	ADP
taxlaw-2796	565	39	capital	capital	NOUN
taxlaw-2796	565	40	,	,	PUNCT
taxlaw-2796	565	41	especially	especially	ADV
taxlaw-2796	565	42	in	in	ADP
taxlaw-2796	565	43	small	small	ADJ
taxlaw-2796	565	44	open	open	ADJ
taxlaw-2796	565	45	economies	economy	NOUN
taxlaw-2796	565	46	in	in	ADP
taxlaw-2796	565	47	which	which	PRON
taxlaw-2796	565	48	both	both	CCONJ
taxlaw-2796	565	49	the	the	DET
taxlaw-2796	565	50	elasticity	elasticity	NOUN
taxlaw-2796	565	51	of	of	ADP
taxlaw-2796	565	52	supply	supply	NOUN
taxlaw-2796	565	53	of	of	ADP
taxlaw-2796	565	54	capital	capital	NOUN
taxlaw-2796	565	55	and	and	CCONJ
taxlaw-2796	565	56	the	the	DET
taxlaw-2796	565	57	desire	desire	NOUN
taxlaw-2796	565	58	to	to	PART
taxlaw-2796	565	59	increase	increase	VERB
taxlaw-2796	565	60	the	the	DET
taxlaw-2796	565	61	capital	capital	NOUN
taxlaw-2796	565	62	stock	stock	NOUN
taxlaw-2796	565	63	are	be	AUX
taxlaw-2796	565	64	likely	likely	ADV
taxlaw-2796	565	65	quite	quite	ADV
taxlaw-2796	565	66	high.142	high.142	PROPN
taxlaw-2796	565	67	box	box	NOUN
taxlaw-2796	565	68	3	3	NUM
taxlaw-2796	565	69	sets	set	NOUN
taxlaw-2796	565	70	forth	forth	ADV
taxlaw-2796	565	71	several	several	ADJ
taxlaw-2796	565	72	alternative	alternative	ADJ
taxlaw-2796	565	73	regimes	regime	NOUN
taxlaw-2796	565	74	for	for	ADP
taxlaw-2796	565	75	taxing	tax	VERB
taxlaw-2796	565	76	entities	entity	NOUN
taxlaw-2796	565	77	on	on	ADP
taxlaw-2796	565	78	the	the	DET
taxlaw-2796	565	79	returns	return	NOUN
taxlaw-2796	565	80	from	from	ADP
taxlaw-2796	565	81	debt	debt	NOUN
taxlaw-2796	565	82	and	and	CCONJ
taxlaw-2796	565	83	equity	equity	NOUN
taxlaw-2796	565	84	investments	investment	NOUN
taxlaw-2796	565	85	.	.	PUNCT
taxlaw-2796	566	1	the	the	DET
taxlaw-2796	566	2	first	first	ADJ
taxlaw-2796	566	3	alternative	alternative	NOUN
taxlaw-2796	566	4	is	be	AUX
taxlaw-2796	566	5	the	the	DET
taxlaw-2796	566	6	conventional	conventional	ADJ
taxlaw-2796	566	7	corporate	corporate	ADJ
taxlaw-2796	566	8	income	income	NOUN
taxlaw-2796	566	9	tax	tax	NOUN
taxlaw-2796	566	10	which	which	PRON
taxlaw-2796	566	11	allows	allow	VERB
taxlaw-2796	566	12	the	the	DET
taxlaw-2796	566	13	deduction	deduction	NOUN
taxlaw-2796	566	14	of	of	ADP
taxlaw-2796	566	15	interest	interest	NOUN
taxlaw-2796	566	16	but	but	CCONJ
taxlaw-2796	566	17	taxes	taxis	NOUN
taxlaw-2796	566	18	the	the	DET
taxlaw-2796	566	19	full	full	ADJ
taxlaw-2796	566	20	returns	return	NOUN
taxlaw-2796	566	21	to	to	ADP
taxlaw-2796	566	22	corporate	corporate	ADJ
taxlaw-2796	566	23	equity	equity	NOUN
taxlaw-2796	566	24	without	without	ADP
taxlaw-2796	566	25	distinguishing	distinguish	VERB
taxlaw-2796	566	26	between	between	ADP
taxlaw-2796	566	27	normal	normal	ADJ
taxlaw-2796	566	28	and	and	CCONJ
taxlaw-2796	566	29	excess	excess	ADJ
taxlaw-2796	566	30	returns	return	NOUN
taxlaw-2796	566	31	.	.	PUNCT
taxlaw-2796	567	1	the	the	DET
taxlaw-2796	567	2	second	second	ADJ
taxlaw-2796	567	3	alternative	alternative	NOUN
taxlaw-2796	567	4	seeks	seek	VERB
taxlaw-2796	567	5	to	to	PART
taxlaw-2796	567	6	tax	tax	VERB
taxlaw-2796	567	7	all	all	DET
taxlaw-2796	567	8	returns	return	NOUN
taxlaw-2796	567	9	at	at	ADP
taxlaw-2796	567	10	the	the	DET
taxlaw-2796	567	11	entity	entity	NOUN
taxlaw-2796	567	12	level	level	NOUN
taxlaw-2796	567	13	either	either	CCONJ
taxlaw-2796	567	14	by	by	ADP
taxlaw-2796	567	15	disallowing	disallow	VERB
taxlaw-2796	567	16	a	a	DET
taxlaw-2796	567	17	deduction	deduction	NOUN
taxlaw-2796	567	18	for	for	ADP
taxlaw-2796	567	19	interest	interest	NOUN
taxlaw-2796	567	20	or	or	CCONJ
taxlaw-2796	567	21	by	by	ADP
taxlaw-2796	567	22	imposing	impose	VERB
taxlaw-2796	567	23	a	a	DET
taxlaw-2796	567	24	final	final	ADJ
taxlaw-2796	567	25	withholding	withholding	NOUN
taxlaw-2796	567	26	tax	tax	NOUN
taxlaw-2796	567	27	on	on	ADP
taxlaw-2796	567	28	dividends	dividend	NOUN
taxlaw-2796	567	29	and	and	CCONJ
taxlaw-2796	567	30	interest	interest	NOUN
taxlaw-2796	567	31	at	at	ADP
taxlaw-2796	567	32	the	the	DET
taxlaw-2796	567	33	entity	entity	NOUN
taxlaw-2796	567	34	level	level	NOUN
taxlaw-2796	567	35	at	at	ADP
taxlaw-2796	567	36	the	the	DET
taxlaw-2796	567	37	same	same	ADJ
taxlaw-2796	567	38	rate	rate	NOUN
taxlaw-2796	567	39	as	as	ADP
taxlaw-2796	567	40	the	the	DET
taxlaw-2796	567	41	corporate	corporate	ADJ
taxlaw-2796	567	42	tax	tax	NOUN
taxlaw-2796	567	43	.	.	PUNCT
taxlaw-2796	568	1	the	the	DET
taxlaw-2796	568	2	cbit	cbit	NOUN
taxlaw-2796	568	3	proposal	proposal	NOUN
taxlaw-2796	568	4	discussed	discuss	VERB
taxlaw-2796	568	5	earlier	early	ADV
taxlaw-2796	568	6	is	be	AUX
taxlaw-2796	568	7	an	an	DET
taxlaw-2796	568	8	example	example	NOUN
taxlaw-2796	568	9	of	of	ADP
taxlaw-2796	568	10	this	this	DET
taxlaw-2796	568	11	approach	approach	NOUN
taxlaw-2796	568	12	.	.	PUNCT
taxlaw-2796	569	1	the	the	DET
taxlaw-2796	569	2	third	third	ADJ
taxlaw-2796	569	3	alternative	alternative	NOUN
taxlaw-2796	569	4	seeks	seek	VERB
taxlaw-2796	569	5	to	to	PART
taxlaw-2796	569	6	tax	tax	VERB
taxlaw-2796	569	7	only	only	ADV
taxlaw-2796	569	8	excess	excess	ADJ
taxlaw-2796	569	9	countries	country	NOUN
taxlaw-2796	569	10	may	may	AUX
taxlaw-2796	569	11	compete	compete	VERB
taxlaw-2796	569	12	owing	owe	VERB
taxlaw-2796	569	13	to	to	ADP
taxlaw-2796	569	14	scarcity	scarcity	NOUN
taxlaw-2796	569	15	of	of	ADP
taxlaw-2796	569	16	skills	skill	NOUN
taxlaw-2796	569	17	needed	need	VERB
taxlaw-2796	569	18	for	for	ADP
taxlaw-2796	569	19	resource	resource	NOUN
taxlaw-2796	569	20	extraction	extraction	NOUN
taxlaw-2796	569	21	.	.	PUNCT
taxlaw-2796	570	1	michael	michael	PROPN
taxlaw-2796	570	2	keen	keen	PROPN
taxlaw-2796	570	3	&	&	CCONJ
taxlaw-2796	570	4	mario	mario	PROPN
taxlaw-2796	570	5	mansour	mansour	PROPN
taxlaw-2796	570	6	,	,	PUNCT
taxlaw-2796	570	7	revenue	revenue	NOUN
taxlaw-2796	570	8	mobilization	mobilization	NOUN
taxlaw-2796	570	9	in	in	ADP
taxlaw-2796	570	10	sub	sub	ADJ
taxlaw-2796	570	11	-	-	ADJ
taxlaw-2796	570	12	saharan	saharan	ADJ
taxlaw-2796	570	13	africa	africa	PROPN
taxlaw-2796	570	14	:	:	PUNCT
taxlaw-2796	570	15	challenges	challenge	NOUN
taxlaw-2796	570	16	from	from	ADP
taxlaw-2796	570	17	globalization	globalization	NOUN
taxlaw-2796	570	18	11	11	NUM
taxlaw-2796	570	19	(	(	PUNCT
taxlaw-2796	570	20	int’l	int’l	NUM
taxlaw-2796	570	21	monetary	monetary	ADJ
taxlaw-2796	570	22	fund	fund	NOUN
taxlaw-2796	570	23	,	,	PUNCT
taxlaw-2796	570	24	working	working	NOUN
taxlaw-2796	570	25	paper	paper	NOUN
taxlaw-2796	570	26	no	no	INTJ
taxlaw-2796	570	27	.	.	PUNCT
taxlaw-2796	570	28	09/157	09/157	NUM
taxlaw-2796	570	29	,	,	PUNCT
taxlaw-2796	570	30	2009	2009	NUM
taxlaw-2796	570	31	)	)	PUNCT
taxlaw-2796	570	32	.	.	PUNCT
taxlaw-2796	571	1	140	140	NUM
taxlaw-2796	571	2	.	.	PUNCT
taxlaw-2796	571	3	klemm	klemm	NOUN
taxlaw-2796	571	4	and	and	CCONJ
taxlaw-2796	571	5	van	van	PROPN
taxlaw-2796	571	6	parys	parys	PROPN
taxlaw-2796	571	7	emphasize	emphasize	VERB
taxlaw-2796	571	8	that	that	SCONJ
taxlaw-2796	571	9	even	even	ADV
taxlaw-2796	571	10	if	if	SCONJ
taxlaw-2796	571	11	(	(	PUNCT
taxlaw-2796	571	12	as	as	SCONJ
taxlaw-2796	571	13	their	their	PRON
taxlaw-2796	571	14	study	study	NOUN
taxlaw-2796	571	15	suggests	suggest	VERB
taxlaw-2796	571	16	)	)	PUNCT
taxlaw-2796	571	17	countries	country	NOUN
taxlaw-2796	571	18	may	may	AUX
taxlaw-2796	571	19	sometimes	sometimes	ADV
taxlaw-2796	571	20	succeed	succeed	VERB
taxlaw-2796	571	21	through	through	ADP
taxlaw-2796	571	22	fiscal	fiscal	ADJ
taxlaw-2796	571	23	incentives	incentive	NOUN
taxlaw-2796	571	24	in	in	ADP
taxlaw-2796	571	25	attracting	attract	VERB
taxlaw-2796	571	26	foreign	foreign	ADJ
taxlaw-2796	571	27	investment	investment	NOUN
taxlaw-2796	571	28	,	,	PUNCT
taxlaw-2796	571	29	there	there	PRON
taxlaw-2796	571	30	is	be	VERB
taxlaw-2796	571	31	no	no	DET
taxlaw-2796	571	32	persuasive	persuasive	ADJ
taxlaw-2796	571	33	evidence	evidence	NOUN
taxlaw-2796	571	34	that	that	SCONJ
taxlaw-2796	571	35	the	the	DET
taxlaw-2796	571	36	result	result	NOUN
taxlaw-2796	571	37	is	be	AUX
taxlaw-2796	571	38	increased	increase	VERB
taxlaw-2796	571	39	total	total	ADJ
taxlaw-2796	571	40	investment	investment	NOUN
taxlaw-2796	571	41	and	and	CCONJ
taxlaw-2796	571	42	growth	growth	NOUN
taxlaw-2796	571	43	.	.	PUNCT
taxlaw-2796	572	1	klemm	klemm	NOUN
taxlaw-2796	572	2	&	&	CCONJ
taxlaw-2796	572	3	van	van	PROPN
taxlaw-2796	572	4	parys	parys	PROPN
taxlaw-2796	572	5	,	,	PUNCT
taxlaw-2796	572	6	supra	supra	PROPN
taxlaw-2796	572	7	note	note	PROPN
taxlaw-2796	572	8	108	108	NUM
taxlaw-2796	572	9	,	,	PUNCT
taxlaw-2796	572	10	at	at	ADP
taxlaw-2796	572	11	21	21	NUM
taxlaw-2796	572	12	.	.	PUNCT
taxlaw-2796	572	13	141	141	NUM
taxlaw-2796	572	14	.	.	PUNCT
taxlaw-2796	573	1	sørensen	sørensen	NOUN
taxlaw-2796	573	2	,	,	PUNCT
taxlaw-2796	573	3	supra	supra	PROPN
taxlaw-2796	573	4	note	note	NOUN
taxlaw-2796	573	5	12	12	NUM
taxlaw-2796	573	6	,	,	PUNCT
taxlaw-2796	573	7	at	at	ADP
taxlaw-2796	573	8	176	176	NUM
taxlaw-2796	573	9	.	.	PUNCT
taxlaw-2796	574	1	142	142	NUM
taxlaw-2796	574	2	.	.	PUNCT
taxlaw-2796	575	1	i	i	PRON
taxlaw-2796	575	2	d.	d.	PROPN
taxlaw-2796	575	3	at	at	ADP
taxlaw-2796	575	4	175	175	NUM
taxlaw-2796	575	5	;	;	PUNCT
taxlaw-2796	575	6	roger	roger	PROPN
taxlaw-2796	575	7	h.	h.	PROPN
taxlaw-2796	575	8	gordon	gordon	PROPN
taxlaw-2796	575	9	,	,	PUNCT
taxlaw-2796	575	10	can	can	AUX
taxlaw-2796	575	11	capital	capital	NOUN
taxlaw-2796	575	12	income	income	NOUN
taxlaw-2796	575	13	taxes	taxis	NOUN
taxlaw-2796	575	14	survive	survive	VERB
taxlaw-2796	575	15	in	in	ADP
taxlaw-2796	575	16	open	open	ADJ
taxlaw-2796	575	17	economies	economy	NOUN
taxlaw-2796	575	18	?	?	PUNCT
taxlaw-2796	575	19	,	,	PUNCT
taxlaw-2796	575	20	47	47	NUM
taxlaw-2796	575	21	j.	j.	PROPN
taxlaw-2796	575	22	fin	fin	PROPN
taxlaw-2796	575	23	.	.	PUNCT
taxlaw-2796	575	24	1159	1159	NUM
taxlaw-2796	575	25	(	(	PUNCT
taxlaw-2796	575	26	1992	1992	NUM
taxlaw-2796	575	27	)	)	PUNCT
taxlaw-2796	575	28	.	.	PUNCT
taxlaw-2796	576	1	2010	2010	NUM
taxlaw-2796	576	2	]	]	PUNCT
taxlaw-2796	576	3	dual	dual	ADV
taxlaw-2796	576	4	i$come	i$come	PRON
taxlaw-2796	576	5	taxatio$	taxatio$	NUM
taxlaw-2796	576	6	205	205	NUM
taxlaw-2796	576	7	returns	return	NOUN
taxlaw-2796	576	8	.	.	PUNCT
taxlaw-2796	577	1	in	in	ADP
taxlaw-2796	577	2	recent	recent	ADJ
taxlaw-2796	577	3	years	year	NOUN
taxlaw-2796	577	4	,	,	PUNCT
taxlaw-2796	577	5	several	several	ADJ
taxlaw-2796	577	6	alternatives	alternative	NOUN
taxlaw-2796	577	7	for	for	ADP
taxlaw-2796	577	8	excluding	exclude	VERB
taxlaw-2796	577	9	the	the	DET
taxlaw-2796	577	10	normal	normal	ADJ
taxlaw-2796	577	11	return	return	NOUN
taxlaw-2796	577	12	on	on	ADP
taxlaw-2796	577	13	capital	capital	NOUN
taxlaw-2796	577	14	from	from	ADP
taxlaw-2796	577	15	the	the	DET
taxlaw-2796	577	16	tax	tax	NOUN
taxlaw-2796	577	17	base	base	NOUN
taxlaw-2796	577	18	have	have	AUX
taxlaw-2796	577	19	been	be	AUX
taxlaw-2796	577	20	proposed	propose	VERB
taxlaw-2796	577	21	under	under	ADP
taxlaw-2796	577	22	a	a	DET
taxlaw-2796	577	23	variety	variety	NOUN
taxlaw-2796	577	24	of	of	ADP
taxlaw-2796	577	25	names	name	NOUN
taxlaw-2796	577	26	and	and	CCONJ
taxlaw-2796	577	27	labels	label	NOUN
taxlaw-2796	577	28	,	,	PUNCT
taxlaw-2796	577	29	such	such	ADJ
taxlaw-2796	577	30	as	as	ADP
taxlaw-2796	577	31	cash	cash	NOUN
taxlaw-2796	577	32	flow	flow	NOUN
taxlaw-2796	577	33	taxation	taxation	NOUN
taxlaw-2796	577	34	and	and	CCONJ
taxlaw-2796	577	35	allowance	allowance	NOUN
taxlaw-2796	577	36	for	for	ADP
taxlaw-2796	577	37	corporate	corporate	ADJ
taxlaw-2796	577	38	equity	equity	NOUN
taxlaw-2796	577	39	(	(	PUNCT
taxlaw-2796	577	40	ace).143	ace).143	VERB
taxlaw-2796	577	41	a	a	DET
taxlaw-2796	577	42	dual	dual	ADJ
taxlaw-2796	577	43	income	income	NOUN
taxlaw-2796	577	44	tax	tax	NOUN
taxlaw-2796	577	45	system	system	NOUN
taxlaw-2796	577	46	with	with	ADP
taxlaw-2796	577	47	a	a	DET
taxlaw-2796	577	48	relatively	relatively	ADV
taxlaw-2796	577	49	low	low	ADJ
taxlaw-2796	577	50	but	but	CCONJ
taxlaw-2796	577	51	positive	positive	ADJ
taxlaw-2796	577	52	tax	tax	NOUN
taxlaw-2796	577	53	rate	rate	NOUN
taxlaw-2796	577	54	on	on	ADP
taxlaw-2796	577	55	capital	capital	NOUN
taxlaw-2796	577	56	income	income	NOUN
taxlaw-2796	577	57	might	might	AUX
taxlaw-2796	577	58	be	be	AUX
taxlaw-2796	577	59	an	an	DET
taxlaw-2796	577	60	appropriate	appropriate	ADJ
taxlaw-2796	577	61	compromise	compromise	NOUN
taxlaw-2796	577	62	between	between	ADP
taxlaw-2796	577	63	the	the	DET
taxlaw-2796	577	64	theoretically	theoretically	ADV
taxlaw-2796	577	65	optimal	optimal	ADJ
taxlaw-2796	577	66	zero	zero	NUM
taxlaw-2796	577	67	tax	tax	NOUN
taxlaw-2796	577	68	rate	rate	NOUN
taxlaw-2796	577	69	on	on	ADP
taxlaw-2796	577	70	capital	capital	NOUN
taxlaw-2796	577	71	in	in	ADP
taxlaw-2796	577	72	a	a	DET
taxlaw-2796	577	73	small	small	ADJ
taxlaw-2796	577	74	open	open	ADJ
taxlaw-2796	577	75	economy	economy	NOUN
taxlaw-2796	577	76	and	and	CCONJ
taxlaw-2796	577	77	the	the	DET
taxlaw-2796	577	78	political	political	ADJ
taxlaw-2796	577	79	economy	economy	NOUN
taxlaw-2796	577	80	arguments	argument	NOUN
taxlaw-2796	577	81	that	that	PRON
taxlaw-2796	577	82	might	might	AUX
taxlaw-2796	577	83	justify	justify	VERB
taxlaw-2796	577	84	high	high	ADJ
taxlaw-2796	577	85	tax	tax	NOUN
taxlaw-2796	577	86	rates	rate	NOUN
taxlaw-2796	577	87	on	on	ADP
taxlaw-2796	577	88	capital	capital	NOUN
taxlaw-2796	577	89	income.144	income.144	NOUN
taxlaw-2796	577	90	in	in	ADP
taxlaw-2796	577	91	addition	addition	NOUN
taxlaw-2796	577	92	,	,	PUNCT
taxlaw-2796	577	93	in	in	ADP
taxlaw-2796	577	94	at	at	ADP
taxlaw-2796	577	95	least	least	ADJ
taxlaw-2796	577	96	some	some	PRON
taxlaw-2796	577	97	instances	instance	NOUN
taxlaw-2796	577	98	,	,	PUNCT
taxlaw-2796	577	99	countries	country	NOUN
taxlaw-2796	577	100	may	may	AUX
taxlaw-2796	577	101	wish	wish	VERB
taxlaw-2796	577	102	to	to	PART
taxlaw-2796	577	103	consider	consider	VERB
taxlaw-2796	577	104	imposing	impose	VERB
taxlaw-2796	577	105	a	a	DET
taxlaw-2796	577	106	separate	separate	ADJ
taxlaw-2796	577	107	cash	cash	NOUN
taxlaw-2796	577	108	-	-	PUNCT
taxlaw-2796	577	109	flow	flow	NOUN
taxlaw-2796	577	110	tax	tax	NOUN
taxlaw-2796	577	111	for	for	ADP
taxlaw-2796	577	112	firms	firm	NOUN
taxlaw-2796	577	113	that	that	PRON
taxlaw-2796	577	114	earn	earn	VERB
taxlaw-2796	577	115	returns	return	NOUN
taxlaw-2796	577	116	well	well	ADV
taxlaw-2796	577	117	in	in	ADP
taxlaw-2796	577	118	excess	excess	NOUN
taxlaw-2796	577	119	of	of	ADP
taxlaw-2796	577	120	the	the	DET
taxlaw-2796	577	121	normal	normal	ADJ
taxlaw-2796	577	122	return	return	NOUN
taxlaw-2796	577	123	on	on	ADP
taxlaw-2796	577	124	capital	capital	NOUN
taxlaw-2796	577	125	(	(	PUNCT
taxlaw-2796	577	126	for	for	ADP
taxlaw-2796	577	127	example	example	NOUN
taxlaw-2796	577	128	,	,	PUNCT
taxlaw-2796	577	129	because	because	SCONJ
taxlaw-2796	577	130	they	they	PRON
taxlaw-2796	577	131	are	be	AUX
taxlaw-2796	577	132	able	able	ADJ
taxlaw-2796	577	133	to	to	PART
taxlaw-2796	577	134	capture	capture	VERB
taxlaw-2796	577	135	location	location	NOUN
taxlaw-2796	577	136	rents	rent	NOUN
taxlaw-2796	577	137	from	from	ADP
taxlaw-2796	577	138	access	access	NOUN
taxlaw-2796	577	139	to	to	ADP
taxlaw-2796	577	140	limited	limited	ADJ
taxlaw-2796	577	141	natural	natural	ADJ
taxlaw-2796	577	142	resources).145	resources).145	NOUN
taxlaw-2796	577	143	the	the	DET
taxlaw-2796	577	144	fourth	fourth	ADJ
taxlaw-2796	577	145	alternative	alternative	NOUN
taxlaw-2796	577	146	provides	provide	VERB
taxlaw-2796	577	147	entities	entity	NOUN
taxlaw-2796	577	148	with	with	ADP
taxlaw-2796	577	149	a	a	DET
taxlaw-2796	577	150	deduction	deduction	NOUN
taxlaw-2796	577	151	for	for	ADP
taxlaw-2796	577	152	an	an	DET
taxlaw-2796	577	153	imputed	impute	VERB
taxlaw-2796	577	154	rate	rate	NOUN
taxlaw-2796	577	155	of	of	ADP
taxlaw-2796	577	156	return	return	NOUN
taxlaw-2796	577	157	on	on	ADP
taxlaw-2796	577	158	both	both	PRON
taxlaw-2796	577	159	debt	debt	NOUN
taxlaw-2796	577	160	and	and	CCONJ
taxlaw-2796	577	161	equity	equity	NOUN
taxlaw-2796	577	162	capital	capital	NOUN
taxlaw-2796	577	163	and	and	CCONJ
taxlaw-2796	577	164	imposes	impose	VERB
taxlaw-2796	577	165	taxes	taxis	NOUN
taxlaw-2796	577	166	at	at	ADP
taxlaw-2796	577	167	the	the	DET
taxlaw-2796	577	168	individual	individual	ADJ
taxlaw-2796	577	169	level	level	NOUN
taxlaw-2796	577	170	on	on	ADP
taxlaw-2796	577	171	interest	interest	NOUN
taxlaw-2796	577	172	,	,	PUNCT
taxlaw-2796	577	173	dividends	dividend	NOUN
taxlaw-2796	577	174	,	,	PUNCT
taxlaw-2796	577	175	and	and	CCONJ
taxlaw-2796	577	176	capital	capital	NOUN
taxlaw-2796	577	177	gains	gain	NOUN
taxlaw-2796	577	178	.	.	PUNCT
taxlaw-2796	578	1	the	the	DET
taxlaw-2796	578	2	final	final	ADJ
taxlaw-2796	578	3	alternative	alternative	ADJ
taxlaw-2796	578	4	taxes	taxis	NOUN
taxlaw-2796	578	5	the	the	DET
taxlaw-2796	578	6	normal	normal	ADJ
taxlaw-2796	578	7	returns	return	NOUN
taxlaw-2796	578	8	to	to	ADP
taxlaw-2796	578	9	capital	capital	NOUN
taxlaw-2796	578	10	at	at	ADP
taxlaw-2796	578	11	a	a	DET
taxlaw-2796	578	12	low	low	ADJ
taxlaw-2796	578	13	flat	flat	ADJ
taxlaw-2796	578	14	rate	rate	NOUN
taxlaw-2796	578	15	but	but	CCONJ
taxlaw-2796	578	16	taxes	tax	VERB
taxlaw-2796	578	17	excess	excess	ADJ
taxlaw-2796	578	18	returns	return	NOUN
taxlaw-2796	578	19	at	at	ADP
taxlaw-2796	578	20	the	the	DET
taxlaw-2796	578	21	same	same	ADJ
taxlaw-2796	578	22	progressive	progressive	ADJ
taxlaw-2796	578	23	marginal	marginal	ADJ
taxlaw-2796	578	24	tax	tax	NOUN
taxlaw-2796	578	25	rates	rate	NOUN
taxlaw-2796	578	26	applicable	applicable	ADJ
taxlaw-2796	578	27	to	to	ADP
taxlaw-2796	578	28	labor	labor	NOUN
taxlaw-2796	578	29	income	income	NOUN
taxlaw-2796	578	30	.	.	PUNCT
taxlaw-2796	579	1	norway	norway	PROPN
taxlaw-2796	579	2	has	have	AUX
taxlaw-2796	579	3	adopted	adopt	VERB
taxlaw-2796	579	4	a	a	DET
taxlaw-2796	579	5	variation	variation	NOUN
taxlaw-2796	579	6	of	of	ADP
taxlaw-2796	579	7	this	this	DET
taxlaw-2796	579	8	approach	approach	NOUN
taxlaw-2796	579	9	with	with	ADP
taxlaw-2796	579	10	respect	respect	NOUN
taxlaw-2796	579	11	to	to	ADP
taxlaw-2796	579	12	income	income	NOUN
taxlaw-2796	579	13	of	of	ADP
taxlaw-2796	579	14	closelyheld	closelyheld	PROPN
taxlaw-2796	579	15	corporations.146	corporations.146	PROPN
taxlaw-2796	579	16	box	box	PROPN
taxlaw-2796	579	17	3	3	NUM
taxlaw-2796	579	18	.	.	PUNCT
taxlaw-2796	579	19	treatment	treatment	NOUN
taxlaw-2796	579	20	of	of	ADP
taxlaw-2796	579	21	�	�	NOUN
taxlaw-2796	579	22	ormal	ormal	ADJ
taxlaw-2796	579	23	and	and	CCONJ
taxlaw-2796	579	24	excess	excess	ADJ
taxlaw-2796	579	25	returns	return	NOUN
taxlaw-2796	579	26	under	under	ADP
taxlaw-2796	579	27	dual	dual	ADJ
taxlaw-2796	579	28	income	income	NOUN
taxlaw-2796	579	29	tax	tax	NOUN
taxlaw-2796	579	30	systems	system	NOUN
taxlaw-2796	579	31	•	•	NOUN
taxlaw-2796	579	32	tax	tax	NOUN
taxlaw-2796	579	33	full	full	ADJ
taxlaw-2796	579	34	returns	return	NOUN
taxlaw-2796	579	35	of	of	ADP
taxlaw-2796	579	36	equity	equity	NOUN
taxlaw-2796	579	37	and	and	CCONJ
taxlaw-2796	579	38	allow	allow	VERB
taxlaw-2796	579	39	a	a	DET
taxlaw-2796	579	40	deduction	deduction	NOUN
taxlaw-2796	579	41	for	for	ADP
taxlaw-2796	579	42	interest	interest	NOUN
taxlaw-2796	579	43	paid	pay	VERB
taxlaw-2796	579	44	at	at	ADP
taxlaw-2796	579	45	entity	entity	NOUN
taxlaw-2796	579	46	level	level	NOUN
taxlaw-2796	579	47	•	•	NUM
taxlaw-2796	579	48	tax	tax	NOUN
taxlaw-2796	579	49	full	full	ADJ
taxlaw-2796	579	50	return	return	NOUN
taxlaw-2796	579	51	of	of	ADP
taxlaw-2796	579	52	debt	debt	NOUN
taxlaw-2796	579	53	and	and	CCONJ
taxlaw-2796	579	54	equity	equity	NOUN
taxlaw-2796	579	55	at	at	ADP
taxlaw-2796	579	56	entity	entity	NOUN
taxlaw-2796	579	57	level	level	NOUN
taxlaw-2796	579	58	•	•	NOUN
taxlaw-2796	579	59	tax	tax	NOUN
taxlaw-2796	579	60	only	only	ADV
taxlaw-2796	579	61	excess	excess	ADJ
taxlaw-2796	579	62	returns	return	NOUN
taxlaw-2796	579	63	at	at	ADP
taxlaw-2796	579	64	entity	entity	NOUN
taxlaw-2796	579	65	level	level	NOUN
taxlaw-2796	579	66	with	with	ADP
taxlaw-2796	579	67	no	no	DET
taxlaw-2796	579	68	tax	tax	NOUN
taxlaw-2796	579	69	at	at	ADP
taxlaw-2796	579	70	investor	investor	NOUN
taxlaw-2796	579	71	level	level	NOUN
taxlaw-2796	579	72	•	•	NOUN
taxlaw-2796	579	73	tax	tax	NOUN
taxlaw-2796	579	74	only	only	ADV
taxlaw-2796	579	75	excess	excess	ADJ
taxlaw-2796	579	76	return	return	NOUN
taxlaw-2796	579	77	at	at	ADP
taxlaw-2796	579	78	entity	entity	NOUN
taxlaw-2796	579	79	level	level	NOUN
taxlaw-2796	579	80	and	and	CCONJ
taxlaw-2796	579	81	tax	tax	NOUN
taxlaw-2796	579	82	normal	normal	ADJ
taxlaw-2796	579	83	returns	return	NOUN
taxlaw-2796	579	84	at	at	ADP
taxlaw-2796	579	85	investor	investor	NOUN
taxlaw-2796	579	86	level	level	NOUN
taxlaw-2796	579	87	•	•	NUM
taxlaw-2796	579	88	tax	tax	NOUN
taxlaw-2796	579	89	normal	normal	ADJ
taxlaw-2796	579	90	returns	return	NOUN
taxlaw-2796	579	91	at	at	ADP
taxlaw-2796	579	92	low	low	ADJ
taxlaw-2796	579	93	flat	flat	ADJ
taxlaw-2796	579	94	tax	tax	NOUN
taxlaw-2796	579	95	rate	rate	NOUN
taxlaw-2796	579	96	and	and	CCONJ
taxlaw-2796	579	97	tax	tax	NOUN
taxlaw-2796	579	98	excess	excess	ADJ
taxlaw-2796	579	99	returns	return	NOUN
taxlaw-2796	579	100	at	at	ADP
taxlaw-2796	579	101	the	the	DET
taxlaw-2796	579	102	same	same	ADJ
taxlaw-2796	579	103	progressive	progressive	ADJ
taxlaw-2796	579	104	tax	tax	NOUN
taxlaw-2796	579	105	rates	rate	NOUN
taxlaw-2796	579	106	applicable	applicable	ADJ
taxlaw-2796	579	107	to	to	ADP
taxlaw-2796	579	108	labor	labor	NOUN
taxlaw-2796	579	109	income	income	NOUN
taxlaw-2796	579	110	choosing	choose	VERB
taxlaw-2796	579	111	among	among	ADP
taxlaw-2796	579	112	the	the	DET
taxlaw-2796	579	113	alternatives	alternative	NOUN
taxlaw-2796	579	114	requires	require	VERB
taxlaw-2796	579	115	policymakers	policymaker	NOUN
taxlaw-2796	579	116	to	to	PART
taxlaw-2796	579	117	balance	balance	VERB
taxlaw-2796	579	118	143	143	NUM
taxlaw-2796	579	119	.	.	PUNCT
taxlaw-2796	580	1	for	for	ADP
taxlaw-2796	580	2	a	a	DET
taxlaw-2796	580	3	recent	recent	ADJ
taxlaw-2796	580	4	review	review	NOUN
taxlaw-2796	580	5	of	of	ADP
taxlaw-2796	580	6	such	such	ADJ
taxlaw-2796	580	7	proposals	proposal	NOUN
taxlaw-2796	580	8	in	in	ADP
taxlaw-2796	580	9	the	the	DET
taxlaw-2796	580	10	context	context	NOUN
taxlaw-2796	580	11	of	of	ADP
taxlaw-2796	580	12	a	a	DET
taxlaw-2796	580	13	developed	develop	VERB
taxlaw-2796	580	14	country	country	NOUN
taxlaw-2796	580	15	,	,	PUNCT
taxlaw-2796	580	16	see	see	VERB
taxlaw-2796	580	17	sørensen	sørensen	PROPN
taxlaw-2796	580	18	&	&	CCONJ
taxlaw-2796	580	19	johnson	johnson	PROPN
taxlaw-2796	580	20	,	,	PUNCT
taxlaw-2796	580	21	supra	supra	PROPN
taxlaw-2796	580	22	note	note	PROPN
taxlaw-2796	580	23	53	53	NUM
taxlaw-2796	580	24	,	,	PUNCT
taxlaw-2796	580	25	at	at	ADP
taxlaw-2796	580	26	79	79	NUM
taxlaw-2796	580	27	.	.	PUNCT
taxlaw-2796	581	1	see	see	VERB
taxlaw-2796	581	2	also	also	ADV
taxlaw-2796	581	3	klemm	klemm	NOUN
taxlaw-2796	581	4	,	,	PUNCT
taxlaw-2796	581	5	supra	supra	PROPN
taxlaw-2796	581	6	note	note	PROPN
taxlaw-2796	581	7	108	108	NUM
taxlaw-2796	581	8	,	,	PUNCT
taxlaw-2796	581	9	at	at	ADP
taxlaw-2796	581	10	9	9	NUM
taxlaw-2796	581	11	(	(	PUNCT
taxlaw-2796	581	12	considering	consider	VERB
taxlaw-2796	581	13	similar	similar	ADJ
taxlaw-2796	581	14	arguments	argument	NOUN
taxlaw-2796	581	15	in	in	ADP
taxlaw-2796	581	16	a	a	DET
taxlaw-2796	581	17	developing	develop	VERB
taxlaw-2796	581	18	country	country	NOUN
taxlaw-2796	581	19	context	context	NOUN
taxlaw-2796	581	20	)	)	PUNCT
taxlaw-2796	581	21	.	.	PUNCT
taxlaw-2796	582	1	144	144	NUM
taxlaw-2796	582	2	.	.	PUNCT
taxlaw-2796	583	1	george	george	PROPN
taxlaw-2796	583	2	r.	r.	PROPN
taxlaw-2796	583	3	zodrow	zodrow	PROPN
taxlaw-2796	583	4	,	,	PUNCT
taxlaw-2796	583	5	corporate	corporate	ADJ
taxlaw-2796	583	6	income	income	NOUN
taxlaw-2796	583	7	taxation	taxation	NOUN
taxlaw-2796	583	8	in	in	ADP
taxlaw-2796	583	9	canada	canada	PROPN
taxlaw-2796	583	10	,	,	PUNCT
taxlaw-2796	583	11	56	56	NUM
taxlaw-2796	583	12	can	can	NOUN
taxlaw-2796	583	13	.	.	PUNCT
taxlaw-2796	584	1	tax	tax	NOUN
taxlaw-2796	584	2	j.	j.	PROPN
taxlaw-2796	584	3	392	392	PROPN
taxlaw-2796	584	4	,	,	PUNCT
taxlaw-2796	584	5	460	460	NUM
taxlaw-2796	584	6	(	(	PUNCT
taxlaw-2796	584	7	2008	2008	NUM
taxlaw-2796	584	8	)	)	PUNCT
taxlaw-2796	584	9	.	.	PUNCT
taxlaw-2796	585	1	on	on	ADP
taxlaw-2796	585	2	the	the	DET
taxlaw-2796	585	3	arguments	argument	NOUN
taxlaw-2796	585	4	for	for	ADP
taxlaw-2796	585	5	taxing	tax	VERB
taxlaw-2796	585	6	capital	capital	NOUN
taxlaw-2796	585	7	income	income	NOUN
taxlaw-2796	585	8	,	,	PUNCT
taxlaw-2796	585	9	see	see	VERB
taxlaw-2796	585	10	,	,	PUNCT
taxlaw-2796	585	11	e.g.	e.g.	ADV
taxlaw-2796	585	12	,	,	PUNCT
taxlaw-2796	585	13	john	john	PROPN
taxlaw-2796	585	14	head	head	PROPN
taxlaw-2796	585	15	&	&	CCONJ
taxlaw-2796	585	16	richard	richard	PROPN
taxlaw-2796	585	17	krever	krever	PROPN
taxlaw-2796	585	18	,	,	PUNCT
taxlaw-2796	585	19	taxing	tax	VERB
taxlaw-2796	585	20	capital	capital	NOUN
taxlaw-2796	585	21	income	income	NOUN
taxlaw-2796	585	22	,	,	PUNCT
taxlaw-2796	585	23	22	22	NUM
taxlaw-2796	585	24	austrl	austrl	NOUN
taxlaw-2796	585	25	.	.	PUNCT
taxlaw-2796	586	1	tax	tax	NOUN
taxlaw-2796	586	2	f.	f.	PROPN
taxlaw-2796	586	3	83	83	NUM
taxlaw-2796	586	4	(	(	PUNCT
taxlaw-2796	586	5	2007	2007	NUM
taxlaw-2796	586	6	)	)	PUNCT
taxlaw-2796	586	7	.	.	PUNCT
taxlaw-2796	587	1	145	145	NUM
taxlaw-2796	587	2	.	.	PUNCT
taxlaw-2796	588	1	see	see	AUX
taxlaw-2796	588	2	rose	rise	VERB
taxlaw-2796	588	3	garnaut	garnaut	PROPN
taxlaw-2796	588	4	&	&	CCONJ
taxlaw-2796	588	5	anthony	anthony	PROPN
taxlaw-2796	588	6	clunies	clunies	PROPN
taxlaw-2796	588	7	-	-	PUNCT
taxlaw-2796	588	8	ross	ross	PROPN
taxlaw-2796	588	9	,	,	PUNCT
taxlaw-2796	588	10	taxation	taxation	NOUN
taxlaw-2796	588	11	of	of	ADP
taxlaw-2796	588	12	mineral	mineral	NOUN
taxlaw-2796	588	13	rents	rent	NOUN
taxlaw-2796	588	14	(	(	PUNCT
taxlaw-2796	588	15	oxford	oxford	NOUN
taxlaw-2796	588	16	1983	1983	NUM
taxlaw-2796	588	17	)	)	PUNCT
taxlaw-2796	588	18	for	for	ADP
taxlaw-2796	588	19	an	an	DET
taxlaw-2796	588	20	example	example	NOUN
taxlaw-2796	588	21	of	of	ADP
taxlaw-2796	588	22	a	a	DET
taxlaw-2796	588	23	resource	resource	NOUN
taxlaw-2796	588	24	tax	tax	NOUN
taxlaw-2796	588	25	proposal	proposal	NOUN
taxlaw-2796	588	26	.	.	PUNCT
taxlaw-2796	589	1	146	146	NUM
taxlaw-2796	589	2	.	.	PUNCT
taxlaw-2796	589	3	sørensen	sørensen	NOUN
taxlaw-2796	589	4	,	,	PUNCT
taxlaw-2796	589	5	supra	supra	PROPN
taxlaw-2796	589	6	note	note	NOUN
taxlaw-2796	589	7	12	12	NUM
taxlaw-2796	589	8	,	,	PUNCT
taxlaw-2796	589	9	at	at	ADP
taxlaw-2796	589	10	214–17	214–17	NUM
taxlaw-2796	589	11	.	.	PUNCT
taxlaw-2796	590	1	206	206	NUM
taxlaw-2796	590	2	columbia	columbia	PROPN
taxlaw-2796	590	3	jour$al	jour$al	PROPN
taxlaw-2796	590	4	of	of	ADP
taxlaw-2796	590	5	tax	tax	NOUN
taxlaw-2796	590	6	law	law	NOUN
taxlaw-2796	590	7	[	[	X
taxlaw-2796	590	8	vol	vol	NOUN
taxlaw-2796	590	9	.	.	PUNCT
taxlaw-2796	591	1	1:174	1:174	NUM
taxlaw-2796	591	2	several	several	ADJ
taxlaw-2796	591	3	competing	compete	VERB
taxlaw-2796	591	4	objectives	objective	NOUN
taxlaw-2796	591	5	.	.	PUNCT
taxlaw-2796	592	1	reducing	reduce	VERB
taxlaw-2796	592	2	economic	economic	ADJ
taxlaw-2796	592	3	distortions	distortion	NOUN
taxlaw-2796	592	4	will	will	AUX
taxlaw-2796	592	5	provide	provide	VERB
taxlaw-2796	592	6	support	support	NOUN
taxlaw-2796	592	7	(	(	PUNCT
taxlaw-2796	592	8	particularly	particularly	ADV
taxlaw-2796	592	9	in	in	ADP
taxlaw-2796	592	10	small	small	ADJ
taxlaw-2796	592	11	economies	economy	NOUN
taxlaw-2796	592	12	)	)	PUNCT
taxlaw-2796	592	13	for	for	ADP
taxlaw-2796	592	14	exempting	exempt	VERB
taxlaw-2796	592	15	the	the	DET
taxlaw-2796	592	16	normal	normal	ADJ
taxlaw-2796	592	17	returns	return	NOUN
taxlaw-2796	592	18	from	from	ADP
taxlaw-2796	592	19	capital.147	capital.147	NOUN
taxlaw-2796	592	20	however	however	ADV
taxlaw-2796	592	21	,	,	PUNCT
taxlaw-2796	592	22	if	if	SCONJ
taxlaw-2796	592	23	countries	country	NOUN
taxlaw-2796	592	24	seek	seek	VERB
taxlaw-2796	592	25	to	to	PART
taxlaw-2796	592	26	raise	raise	VERB
taxlaw-2796	592	27	the	the	DET
taxlaw-2796	592	28	same	same	ADJ
taxlaw-2796	592	29	amount	amount	NOUN
taxlaw-2796	592	30	of	of	ADP
taxlaw-2796	592	31	revenue	revenue	NOUN
taxlaw-2796	592	32	from	from	ADP
taxlaw-2796	592	33	corporate	corporate	ADJ
taxlaw-2796	592	34	taxes	taxis	NOUN
taxlaw-2796	592	35	,	,	PUNCT
taxlaw-2796	592	36	a	a	DET
taxlaw-2796	592	37	smaller	small	ADJ
taxlaw-2796	592	38	tax	tax	NOUN
taxlaw-2796	592	39	base	base	NOUN
taxlaw-2796	592	40	under	under	ADP
taxlaw-2796	592	41	a	a	DET
taxlaw-2796	592	42	corporate	corporate	ADJ
taxlaw-2796	592	43	tax	tax	NOUN
taxlaw-2796	592	44	regime	regime	NOUN
taxlaw-2796	592	45	that	that	PRON
taxlaw-2796	592	46	exempts	exempt	VERB
taxlaw-2796	592	47	normal	normal	ADJ
taxlaw-2796	592	48	returns	return	NOUN
taxlaw-2796	592	49	will	will	AUX
taxlaw-2796	592	50	require	require	VERB
taxlaw-2796	592	51	higher	high	ADJ
taxlaw-2796	592	52	tax	tax	NOUN
taxlaw-2796	592	53	rates	rate	NOUN
taxlaw-2796	592	54	.	.	PUNCT
taxlaw-2796	593	1	for	for	ADP
taxlaw-2796	593	2	example	example	NOUN
taxlaw-2796	593	3	,	,	PUNCT
taxlaw-2796	593	4	if	if	SCONJ
taxlaw-2796	593	5	policymakers	policymaker	NOUN
taxlaw-2796	593	6	seek	seek	VERB
taxlaw-2796	593	7	to	to	PART
taxlaw-2796	593	8	raise	raise	VERB
taxlaw-2796	593	9	$	$	SYM
taxlaw-2796	593	10	100	100	NUM
taxlaw-2796	593	11	million	million	NUM
taxlaw-2796	593	12	in	in	ADP
taxlaw-2796	593	13	tax	tax	NOUN
taxlaw-2796	593	14	revenue	revenue	NOUN
taxlaw-2796	593	15	,	,	PUNCT
taxlaw-2796	593	16	they	they	PRON
taxlaw-2796	593	17	could	could	AUX
taxlaw-2796	593	18	raise	raise	VERB
taxlaw-2796	593	19	that	that	DET
taxlaw-2796	593	20	amount	amount	NOUN
taxlaw-2796	593	21	by	by	ADP
taxlaw-2796	593	22	choosing	choose	VERB
taxlaw-2796	593	23	to	to	PART
taxlaw-2796	593	24	tax	tax	NOUN
taxlaw-2796	593	25	only	only	ADV
taxlaw-2796	593	26	the	the	DET
taxlaw-2796	593	27	excess	excess	ADJ
taxlaw-2796	593	28	returns	return	NOUN
taxlaw-2796	593	29	at	at	ADP
taxlaw-2796	593	30	the	the	DET
taxlaw-2796	593	31	entity	entity	NOUN
taxlaw-2796	593	32	level	level	NOUN
taxlaw-2796	593	33	(	(	PUNCT
taxlaw-2796	593	34	alternative	alternative	NOUN
taxlaw-2796	593	35	3	3	NUM
taxlaw-2796	593	36	)	)	PUNCT
taxlaw-2796	593	37	and	and	CCONJ
taxlaw-2796	593	38	have	have	VERB
taxlaw-2796	593	39	tax	tax	NOUN
taxlaw-2796	593	40	rates	rate	NOUN
taxlaw-2796	593	41	of	of	ADP
taxlaw-2796	593	42	,	,	PUNCT
taxlaw-2796	593	43	say	say	INTJ
taxlaw-2796	593	44	,	,	PUNCT
taxlaw-2796	593	45	35	35	NUM
taxlaw-2796	593	46	%	%	NOUN
taxlaw-2796	593	47	,	,	PUNCT
taxlaw-2796	593	48	or	or	CCONJ
taxlaw-2796	593	49	tax	tax	NOUN
taxlaw-2796	593	50	full	full	ADJ
taxlaw-2796	593	51	returns	return	NOUN
taxlaw-2796	593	52	of	of	ADP
taxlaw-2796	593	53	debt	debt	NOUN
taxlaw-2796	593	54	and	and	CCONJ
taxlaw-2796	593	55	equity	equity	NOUN
taxlaw-2796	593	56	at	at	ADP
taxlaw-2796	593	57	the	the	DET
taxlaw-2796	593	58	entity	entity	NOUN
taxlaw-2796	593	59	level	level	NOUN
taxlaw-2796	593	60	(	(	PUNCT
taxlaw-2796	593	61	alternative	alternative	NOUN
taxlaw-2796	593	62	2	2	NUM
taxlaw-2796	593	63	)	)	PUNCT
taxlaw-2796	593	64	and	and	CCONJ
taxlaw-2796	593	65	have	have	VERB
taxlaw-2796	593	66	tax	tax	NOUN
taxlaw-2796	593	67	rates	rate	NOUN
taxlaw-2796	593	68	of	of	ADP
taxlaw-2796	593	69	20	20	NUM
taxlaw-2796	593	70	%	%	NOUN
taxlaw-2796	593	71	.	.	PUNCT
taxlaw-2796	594	1	finally	finally	ADV
taxlaw-2796	594	2	,	,	PUNCT
taxlaw-2796	594	3	with	with	ADP
taxlaw-2796	594	4	the	the	DET
taxlaw-2796	594	5	reduction	reduction	NOUN
taxlaw-2796	594	6	of	of	ADP
taxlaw-2796	594	7	personal	personal	ADJ
taxlaw-2796	594	8	and	and	CCONJ
taxlaw-2796	594	9	corporate	corporate	ADJ
taxlaw-2796	594	10	tax	tax	NOUN
taxlaw-2796	594	11	rates	rate	NOUN
taxlaw-2796	594	12	,	,	PUNCT
taxlaw-2796	594	13	the	the	DET
taxlaw-2796	594	14	need	need	NOUN
taxlaw-2796	594	15	for	for	ADP
taxlaw-2796	594	16	specific	specific	ADJ
taxlaw-2796	594	17	provisions	provision	NOUN
taxlaw-2796	594	18	to	to	PART
taxlaw-2796	594	19	reduce	reduce	VERB
taxlaw-2796	594	20	the	the	DET
taxlaw-2796	594	21	double	double	ADJ
taxlaw-2796	594	22	taxation	taxation	NOUN
taxlaw-2796	594	23	of	of	ADP
taxlaw-2796	594	24	distributed	distribute	VERB
taxlaw-2796	594	25	corporate	corporate	ADJ
taxlaw-2796	594	26	income	income	NOUN
taxlaw-2796	594	27	(	(	PUNCT
taxlaw-2796	594	28	and	and	CCONJ
taxlaw-2796	594	29	the	the	DET
taxlaw-2796	594	30	double	double	ADJ
taxlaw-2796	594	31	taxation	taxation	NOUN
taxlaw-2796	594	32	associated	associate	VERB
taxlaw-2796	594	33	with	with	ADP
taxlaw-2796	594	34	capital	capital	NOUN
taxlaw-2796	594	35	gains	gain	NOUN
taxlaw-2796	594	36	attributable	attributable	ADJ
taxlaw-2796	594	37	to	to	ADP
taxlaw-2796	594	38	previously	previously	ADV
taxlaw-2796	594	39	taxed	tax	VERB
taxlaw-2796	594	40	corporate	corporate	ADJ
taxlaw-2796	594	41	income	income	NOUN
taxlaw-2796	594	42	)	)	PUNCT
taxlaw-2796	594	43	may	may	AUX
taxlaw-2796	594	44	be	be	AUX
taxlaw-2796	594	45	much	much	ADV
taxlaw-2796	594	46	reduced	reduce	VERB
taxlaw-2796	594	47	in	in	ADP
taxlaw-2796	594	48	developing	develop	VERB
taxlaw-2796	594	49	countries	country	NOUN
taxlaw-2796	594	50	.	.	PUNCT
taxlaw-2796	595	1	in	in	ADP
taxlaw-2796	595	2	addition	addition	NOUN
taxlaw-2796	595	3	,	,	PUNCT
taxlaw-2796	595	4	the	the	DET
taxlaw-2796	595	5	potential	potential	ADJ
taxlaw-2796	595	6	double	double	ADJ
taxlaw-2796	595	7	taxation	taxation	NOUN
taxlaw-2796	595	8	also	also	ADV
taxlaw-2796	595	9	serves	serve	VERB
taxlaw-2796	595	10	to	to	PART
taxlaw-2796	595	11	reduce	reduce	VERB
taxlaw-2796	595	12	incentives	incentive	NOUN
taxlaw-2796	595	13	for	for	SCONJ
taxlaw-2796	595	14	owner	owner	NOUN
taxlaw-2796	595	15	-	-	PUNCT
taxlaw-2796	595	16	managers	manager	NOUN
taxlaw-2796	595	17	of	of	ADP
taxlaw-2796	595	18	closely	closely	ADV
taxlaw-2796	595	19	-	-	PUNCT
taxlaw-2796	595	20	held	hold	VERB
taxlaw-2796	595	21	corporations	corporation	NOUN
taxlaw-2796	595	22	to	to	PART
taxlaw-2796	595	23	disguise	disguise	VERB
taxlaw-2796	595	24	labor	labor	NOUN
taxlaw-2796	595	25	income	income	NOUN
taxlaw-2796	595	26	as	as	ADP
taxlaw-2796	595	27	capital	capital	NOUN
taxlaw-2796	595	28	income.148	income.148	PROPN
taxlaw-2796	595	29	with	with	ADP
taxlaw-2796	595	30	respect	respect	NOUN
taxlaw-2796	595	31	to	to	ADP
taxlaw-2796	595	32	capital	capital	NOUN
taxlaw-2796	595	33	gains	gain	NOUN
taxlaw-2796	595	34	on	on	ADP
taxlaw-2796	595	35	corporate	corporate	ADJ
taxlaw-2796	595	36	shares	share	NOUN
taxlaw-2796	595	37	,	,	PUNCT
taxlaw-2796	595	38	if	if	SCONJ
taxlaw-2796	595	39	the	the	DET
taxlaw-2796	595	40	corporate	corporate	ADJ
taxlaw-2796	595	41	tax	tax	NOUN
taxlaw-2796	595	42	rate	rate	NOUN
taxlaw-2796	595	43	is	be	AUX
taxlaw-2796	595	44	set	set	VERB
taxlaw-2796	595	45	equal	equal	ADJ
taxlaw-2796	595	46	to	to	ADP
taxlaw-2796	595	47	the	the	DET
taxlaw-2796	595	48	capital	capital	NOUN
taxlaw-2796	595	49	income	income	NOUN
taxlaw-2796	595	50	tax	tax	NOUN
taxlaw-2796	595	51	rate	rate	NOUN
taxlaw-2796	595	52	under	under	ADP
taxlaw-2796	595	53	the	the	DET
taxlaw-2796	595	54	dual	dual	ADJ
taxlaw-2796	595	55	income	income	NOUN
taxlaw-2796	595	56	tax	tax	NOUN
taxlaw-2796	595	57	,	,	PUNCT
taxlaw-2796	595	58	then	then	ADV
taxlaw-2796	595	59	not	not	PART
taxlaw-2796	595	60	only	only	ADV
taxlaw-2796	595	61	can	can	AUX
taxlaw-2796	595	62	dividends	dividend	NOUN
taxlaw-2796	595	63	be	be	AUX
taxlaw-2796	595	64	exempt	exempt	ADJ
taxlaw-2796	595	65	from	from	ADP
taxlaw-2796	595	66	withholding	withhold	VERB
taxlaw-2796	595	67	taxes	taxis	NOUN
taxlaw-2796	595	68	but	but	CCONJ
taxlaw-2796	595	69	in	in	ADP
taxlaw-2796	595	70	effect	effect	NOUN
taxlaw-2796	595	71	the	the	DET
taxlaw-2796	595	72	proportion	proportion	NOUN
taxlaw-2796	595	73	of	of	ADP
taxlaw-2796	595	74	capital	capital	NOUN
taxlaw-2796	595	75	gains	gain	NOUN
taxlaw-2796	595	76	attributable	attributable	ADJ
taxlaw-2796	595	77	to	to	ADP
taxlaw-2796	595	78	increased	increase	VERB
taxlaw-2796	595	79	corporate	corporate	ADJ
taxlaw-2796	595	80	earnings	earning	NOUN
taxlaw-2796	595	81	is	be	AUX
taxlaw-2796	595	82	also	also	ADV
taxlaw-2796	595	83	taxed	tax	VERB
taxlaw-2796	595	84	at	at	ADP
taxlaw-2796	595	85	the	the	DET
taxlaw-2796	595	86	same	same	ADJ
taxlaw-2796	595	87	rate.149	rate.149	NOUN
taxlaw-2796	595	88	although	although	SCONJ
taxlaw-2796	595	89	it	it	PRON
taxlaw-2796	595	90	is	be	AUX
taxlaw-2796	595	91	difficult	difficult	ADJ
taxlaw-2796	595	92	to	to	PART
taxlaw-2796	595	93	think	think	VERB
taxlaw-2796	595	94	of	of	ADP
taxlaw-2796	595	95	an	an	DET
taxlaw-2796	595	96	administratively	administratively	ADV
taxlaw-2796	595	97	feasible	feasible	ADJ
taxlaw-2796	595	98	way	way	NOUN
taxlaw-2796	595	99	to	to	PART
taxlaw-2796	595	100	tax	tax	VERB
taxlaw-2796	595	101	the	the	DET
taxlaw-2796	595	102	component	component	NOUN
taxlaw-2796	595	103	of	of	ADP
taxlaw-2796	595	104	real	real	ADJ
taxlaw-2796	595	105	capital	capital	NOUN
taxlaw-2796	595	106	gains	gain	NOUN
taxlaw-2796	595	107	on	on	ADP
taxlaw-2796	595	108	shares	share	NOUN
taxlaw-2796	595	109	attributable	attributable	ADJ
taxlaw-2796	595	110	to	to	ADP
taxlaw-2796	595	111	goodwill	goodwill	NOUN
taxlaw-2796	595	112	,	,	PUNCT
taxlaw-2796	595	113	even	even	ADV
taxlaw-2796	595	114	this	this	DET
taxlaw-2796	595	115	limited	limited	ADJ
taxlaw-2796	595	116	leveling	leveling	NOUN
taxlaw-2796	595	117	out	out	ADP
taxlaw-2796	595	118	of	of	ADP
taxlaw-2796	595	119	the	the	DET
taxlaw-2796	595	120	tax	tax	NOUN
taxlaw-2796	595	121	arbitrage	arbitrage	NOUN
taxlaw-2796	595	122	playing	playing	NOUN
taxlaw-2796	595	123	field	field	NOUN
taxlaw-2796	595	124	would	would	AUX
taxlaw-2796	595	125	be	be	AUX
taxlaw-2796	595	126	a	a	DET
taxlaw-2796	595	127	substantial	substantial	ADJ
taxlaw-2796	595	128	improvement	improvement	NOUN
taxlaw-2796	595	129	in	in	ADP
taxlaw-2796	595	130	most	most	ADJ
taxlaw-2796	595	131	developing	develop	VERB
taxlaw-2796	595	132	countries	country	NOUN
taxlaw-2796	595	133	.	.	PUNCT
taxlaw-2796	596	1	c.	c.	NOUN
taxlaw-2796	596	2	advantages	advantage	NOUN
taxlaw-2796	596	3	and	and	CCONJ
taxlaw-2796	596	4	disadvantages	disadvantage	NOUN
taxlaw-2796	596	5	of	of	ADP
taxlaw-2796	596	6	dual	dual	ADJ
taxlaw-2796	596	7	income	income	NOUN
taxlaw-2796	596	8	tax	tax	NOUN
taxlaw-2796	596	9	regimes	regime	NOUN
taxlaw-2796	596	10	in	in	ADP
taxlaw-2796	596	11	developing	develop	VERB
taxlaw-2796	596	12	countries	country	NOUN
taxlaw-2796	596	13	moving	move	VERB
taxlaw-2796	596	14	to	to	ADP
taxlaw-2796	596	15	a	a	DET
taxlaw-2796	596	16	dual	dual	ADJ
taxlaw-2796	596	17	income	income	NOUN
taxlaw-2796	596	18	tax	tax	NOUN
taxlaw-2796	596	19	regime	regime	NOUN
taxlaw-2796	596	20	offers	offer	VERB
taxlaw-2796	596	21	both	both	DET
taxlaw-2796	596	22	advantages	advantage	NOUN
taxlaw-2796	596	23	and	and	CCONJ
taxlaw-2796	596	24	disadvantages	disadvantage	NOUN
taxlaw-2796	596	25	as	as	ADP
taxlaw-2796	596	26	compared	compare	VERB
taxlaw-2796	596	27	to	to	ADP
taxlaw-2796	596	28	the	the	DET
taxlaw-2796	596	29	current	current	ADJ
taxlaw-2796	596	30	tax	tax	NOUN
taxlaw-2796	596	31	regimes	regime	NOUN
taxlaw-2796	596	32	in	in	ADP
taxlaw-2796	596	33	developing	develop	VERB
taxlaw-2796	596	34	countries	country	NOUN
taxlaw-2796	596	35	.	.	PUNCT
taxlaw-2796	597	1	as	as	ADP
taxlaw-2796	597	2	tax	tax	NOUN
taxlaw-2796	597	3	systems	system	NOUN
taxlaw-2796	597	4	and	and	CCONJ
taxlaw-2796	597	5	tax	tax	NOUN
taxlaw-2796	597	6	environments	environment	NOUN
taxlaw-2796	597	7	differ	differ	VERB
taxlaw-2796	597	8	greatly	greatly	ADV
taxlaw-2796	597	9	among	among	ADP
taxlaw-2796	597	10	countries	country	NOUN
taxlaw-2796	597	11	,	,	PUNCT
taxlaw-2796	597	12	so	so	ADV
taxlaw-2796	597	13	do	do	VERB
taxlaw-2796	597	14	the	the	DET
taxlaw-2796	597	15	relative	relative	ADJ
taxlaw-2796	597	16	advantages	advantage	NOUN
taxlaw-2796	597	17	and	and	CCONJ
taxlaw-2796	597	18	disadvantages	disadvantage	NOUN
taxlaw-2796	597	19	,	,	PUNCT
taxlaw-2796	597	20	as	as	ADV
taxlaw-2796	597	21	well	well	ADV
taxlaw-2796	597	22	as	as	ADP
taxlaw-2796	597	23	the	the	DET
taxlaw-2796	597	24	relative	relative	ADJ
taxlaw-2796	597	25	costs	cost	NOUN
taxlaw-2796	597	26	and	and	CCONJ
taxlaw-2796	597	27	benefits	benefit	NOUN
taxlaw-2796	597	28	,	,	PUNCT
taxlaw-2796	597	29	from	from	ADP
taxlaw-2796	597	30	undertaking	undertake	VERB
taxlaw-2796	597	31	major	major	ADJ
taxlaw-2796	597	32	tax	tax	NOUN
taxlaw-2796	597	33	reforms	reform	NOUN
taxlaw-2796	597	34	.	.	PUNCT
taxlaw-2796	598	1	moreover	moreover	ADV
taxlaw-2796	598	2	,	,	PUNCT
taxlaw-2796	598	3	in	in	ADP
taxlaw-2796	598	4	some	some	DET
taxlaw-2796	598	5	instances	instance	NOUN
taxlaw-2796	598	6	similar	similar	ADJ
taxlaw-2796	598	7	advantages	advantage	NOUN
taxlaw-2796	598	8	could	could	AUX
taxlaw-2796	598	9	be	be	AUX
taxlaw-2796	598	10	achieved	achieve	VERB
taxlaw-2796	598	11	by	by	ADP
taxlaw-2796	598	12	reforms	reform	NOUN
taxlaw-2796	598	13	other	other	ADJ
taxlaw-2796	598	14	147	147	NUM
taxlaw-2796	598	15	.	.	PUNCT
taxlaw-2796	599	1	see	see	VERB
taxlaw-2796	599	2	joel	joel	PROPN
taxlaw-2796	599	3	slemrod	slemrod	PROPN
taxlaw-2796	599	4	,	,	PUNCT
taxlaw-2796	599	5	carl	carl	PROPN
taxlaw-2796	599	6	hansen	hansen	PROPN
taxlaw-2796	599	7	&	&	CCONJ
taxlaw-2796	599	8	roger	roger	PROPN
taxlaw-2796	599	9	procter	procter	PROPN
taxlaw-2796	599	10	,	,	PUNCT
taxlaw-2796	599	11	the	the	DET
taxlaw-2796	599	12	seesaw	seesaw	NOUN
taxlaw-2796	599	13	principle	principle	NOUN
taxlaw-2796	599	14	in	in	ADP
taxlaw-2796	599	15	international	international	ADJ
taxlaw-2796	599	16	tax	tax	NOUN
taxlaw-2796	599	17	policy	policy	NOUN
taxlaw-2796	599	18	,	,	PUNCT
taxlaw-2796	599	19	65	65	NUM
taxlaw-2796	599	20	j.	j.	PROPN
taxlaw-2796	599	21	pub	pub	PROPN
taxlaw-2796	599	22	.	.	PUNCT
taxlaw-2796	600	1	econ	econ	PROPN
taxlaw-2796	600	2	.	.	PUNCT
taxlaw-2796	601	1	163	163	NUM
taxlaw-2796	601	2	(	(	PUNCT
taxlaw-2796	601	3	1997	1997	NUM
taxlaw-2796	601	4	)	)	PUNCT
taxlaw-2796	601	5	.	.	PUNCT
taxlaw-2796	602	1	148	148	NUM
taxlaw-2796	602	2	.	.	PUNCT
taxlaw-2796	603	1	kleinbard	kleinbard	ADJ
taxlaw-2796	603	2	,	,	PUNCT
taxlaw-2796	603	3	supra	supra	PROPN
taxlaw-2796	603	4	note	note	NOUN
taxlaw-2796	603	5	17	17	NUM
taxlaw-2796	603	6	,	,	PUNCT
taxlaw-2796	603	7	at	at	ADP
taxlaw-2796	603	8	48	48	NUM
taxlaw-2796	603	9	.	.	PUNCT
taxlaw-2796	603	10	149	149	NUM
taxlaw-2796	603	11	.	.	PUNCT
taxlaw-2796	604	1	dividend	dividend	NOUN
taxlaw-2796	604	2	exemption	exemption	NOUN
taxlaw-2796	604	3	is	be	AUX
taxlaw-2796	604	4	not	not	PART
taxlaw-2796	604	5	an	an	DET
taxlaw-2796	604	6	essential	essential	ADJ
taxlaw-2796	604	7	element	element	NOUN
taxlaw-2796	604	8	of	of	ADP
taxlaw-2796	604	9	a	a	DET
taxlaw-2796	604	10	dual	dual	ADJ
taxlaw-2796	604	11	income	income	NOUN
taxlaw-2796	604	12	tax	tax	NOUN
taxlaw-2796	604	13	.	.	PUNCT
taxlaw-2796	605	1	if	if	SCONJ
taxlaw-2796	605	2	full	full	ADJ
taxlaw-2796	605	3	dividend	dividend	NOUN
taxlaw-2796	605	4	integration	integration	NOUN
taxlaw-2796	605	5	is	be	AUX
taxlaw-2796	605	6	not	not	PART
taxlaw-2796	605	7	desired	desire	VERB
taxlaw-2796	605	8	,	,	PUNCT
taxlaw-2796	605	9	countries	country	NOUN
taxlaw-2796	605	10	could	could	AUX
taxlaw-2796	605	11	subject	subject	VERB
taxlaw-2796	605	12	dividends	dividend	NOUN
taxlaw-2796	605	13	to	to	ADP
taxlaw-2796	605	14	taxation	taxation	NOUN
taxlaw-2796	605	15	under	under	ADP
taxlaw-2796	605	16	the	the	DET
taxlaw-2796	605	17	personal	personal	ADJ
taxlaw-2796	605	18	income	income	NOUN
taxlaw-2796	605	19	tax	tax	NOUN
taxlaw-2796	605	20	regime	regime	NOUN
taxlaw-2796	605	21	,	,	PUNCT
taxlaw-2796	605	22	or	or	CCONJ
taxlaw-2796	605	23	provide	provide	VERB
taxlaw-2796	605	24	for	for	ADP
taxlaw-2796	605	25	partial	partial	ADJ
taxlaw-2796	605	26	imputation	imputation	NOUN
taxlaw-2796	605	27	by	by	ADP
taxlaw-2796	605	28	providing	provide	VERB
taxlaw-2796	605	29	credit	credit	NOUN
taxlaw-2796	605	30	for	for	ADP
taxlaw-2796	605	31	taxes	taxis	NOUN
taxlaw-2796	605	32	paid	pay	VERB
taxlaw-2796	605	33	at	at	ADP
taxlaw-2796	605	34	the	the	DET
taxlaw-2796	605	35	entity	entity	NOUN
taxlaw-2796	605	36	level	level	NOUN
taxlaw-2796	605	37	.	.	PUNCT
taxlaw-2796	606	1	2010	2010	NUM
taxlaw-2796	606	2	]	]	X
taxlaw-2796	606	3	dual	dual	ADV
taxlaw-2796	606	4	i$come	i$come	PRON
taxlaw-2796	606	5	taxatio$	taxatio$	PRON
taxlaw-2796	606	6	207	207	NUM
taxlaw-2796	606	7	than	than	ADP
taxlaw-2796	606	8	moving	move	VERB
taxlaw-2796	606	9	to	to	ADP
taxlaw-2796	606	10	a	a	DET
taxlaw-2796	606	11	dual	dual	ADJ
taxlaw-2796	606	12	income	income	NOUN
taxlaw-2796	606	13	tax	tax	NOUN
taxlaw-2796	606	14	regime	regime	NOUN
taxlaw-2796	606	15	.	.	PUNCT
taxlaw-2796	607	1	the	the	DET
taxlaw-2796	607	2	dual	dual	ADJ
taxlaw-2796	607	3	income	income	NOUN
taxlaw-2796	607	4	tax	tax	NOUN
taxlaw-2796	607	5	provides	provide	VERB
taxlaw-2796	607	6	greater	great	ADJ
taxlaw-2796	607	7	flexibility	flexibility	NOUN
taxlaw-2796	607	8	to	to	ADP
taxlaw-2796	607	9	developing	develop	VERB
taxlaw-2796	607	10	countries	country	NOUN
taxlaw-2796	607	11	that	that	PRON
taxlaw-2796	607	12	wish	wish	VERB
taxlaw-2796	607	13	to	to	PART
taxlaw-2796	607	14	reduce	reduce	VERB
taxlaw-2796	607	15	tax	tax	NOUN
taxlaw-2796	607	16	rates	rate	NOUN
taxlaw-2796	607	17	by	by	ADP
taxlaw-2796	607	18	allowing	allow	VERB
taxlaw-2796	607	19	them	they	PRON
taxlaw-2796	607	20	to	to	PART
taxlaw-2796	607	21	lower	lower	VERB
taxlaw-2796	607	22	tax	tax	NOUN
taxlaw-2796	607	23	rates	rate	NOUN
taxlaw-2796	607	24	on	on	ADP
taxlaw-2796	607	25	capital	capital	NOUN
taxlaw-2796	607	26	income	income	NOUN
taxlaw-2796	607	27	while	while	SCONJ
taxlaw-2796	607	28	maintaining	maintain	VERB
taxlaw-2796	607	29	(	(	PUNCT
taxlaw-2796	607	30	or	or	CCONJ
taxlaw-2796	607	31	adopting	adopt	VERB
taxlaw-2796	607	32	smaller	small	ADJ
taxlaw-2796	607	33	reductions	reduction	NOUN
taxlaw-2796	607	34	for	for	ADP
taxlaw-2796	607	35	)	)	PUNCT
taxlaw-2796	607	36	tax	tax	NOUN
taxlaw-2796	607	37	rates	rate	NOUN
taxlaw-2796	607	38	on	on	ADP
taxlaw-2796	607	39	labor	labor	NOUN
taxlaw-2796	607	40	income	income	NOUN
taxlaw-2796	607	41	.	.	PUNCT
taxlaw-2796	608	1	as	as	SCONJ
taxlaw-2796	608	2	discussed	discuss	VERB
taxlaw-2796	608	3	in	in	ADP
taxlaw-2796	608	4	the	the	DET
taxlaw-2796	608	5	next	next	ADJ
taxlaw-2796	608	6	section	section	NOUN
taxlaw-2796	608	7	,	,	PUNCT
taxlaw-2796	608	8	the	the	DET
taxlaw-2796	608	9	ability	ability	NOUN
taxlaw-2796	608	10	to	to	PART
taxlaw-2796	608	11	set	set	VERB
taxlaw-2796	608	12	separate	separate	ADJ
taxlaw-2796	608	13	rates	rate	NOUN
taxlaw-2796	608	14	for	for	ADP
taxlaw-2796	608	15	labor	labor	NOUN
taxlaw-2796	608	16	and	and	CCONJ
taxlaw-2796	608	17	capital	capital	NOUN
taxlaw-2796	608	18	income	income	NOUN
taxlaw-2796	608	19	is	be	AUX
taxlaw-2796	608	20	also	also	ADV
taxlaw-2796	608	21	an	an	DET
taxlaw-2796	608	22	important	important	ADJ
taxlaw-2796	608	23	factor	factor	NOUN
taxlaw-2796	608	24	in	in	ADP
taxlaw-2796	608	25	choosing	choose	VERB
taxlaw-2796	608	26	between	between	ADP
taxlaw-2796	608	27	dual	dual	ADJ
taxlaw-2796	608	28	income	income	NOUN
taxlaw-2796	608	29	taxes	taxis	NOUN
taxlaw-2796	608	30	and	and	CCONJ
taxlaw-2796	608	31	flat	flat	ADJ
taxlaw-2796	608	32	taxes	taxis	NOUN
taxlaw-2796	608	33	.	.	PUNCT
taxlaw-2796	609	1	adopting	adopt	VERB
taxlaw-2796	609	2	separate	separate	ADJ
taxlaw-2796	609	3	tax	tax	NOUN
taxlaw-2796	609	4	rates	rate	NOUN
taxlaw-2796	609	5	for	for	ADP
taxlaw-2796	609	6	labor	labor	NOUN
taxlaw-2796	609	7	and	and	CCONJ
taxlaw-2796	609	8	capital	capital	NOUN
taxlaw-2796	609	9	income	income	NOUN
taxlaw-2796	609	10	may	may	AUX
taxlaw-2796	609	11	have	have	VERB
taxlaw-2796	609	12	both	both	DET
taxlaw-2796	609	13	revenue	revenue	NOUN
taxlaw-2796	609	14	and	and	CCONJ
taxlaw-2796	609	15	progressivity	progressivity	NOUN
taxlaw-2796	609	16	implications	implication	NOUN
taxlaw-2796	609	17	.	.	PUNCT
taxlaw-2796	610	1	countries	country	NOUN
taxlaw-2796	610	2	can	can	AUX
taxlaw-2796	610	3	respond	respond	VERB
taxlaw-2796	610	4	to	to	ADP
taxlaw-2796	610	5	pressure	pressure	NOUN
taxlaw-2796	610	6	to	to	PART
taxlaw-2796	610	7	reduce	reduce	VERB
taxlaw-2796	610	8	tax	tax	NOUN
taxlaw-2796	610	9	rates	rate	NOUN
taxlaw-2796	610	10	by	by	ADP
taxlaw-2796	610	11	lowering	lower	VERB
taxlaw-2796	610	12	rates	rate	NOUN
taxlaw-2796	610	13	on	on	ADP
taxlaw-2796	610	14	capital	capital	NOUN
taxlaw-2796	610	15	income	income	NOUN
taxlaw-2796	610	16	while	while	SCONJ
taxlaw-2796	610	17	maintaining	maintain	VERB
taxlaw-2796	610	18	,	,	PUNCT
taxlaw-2796	610	19	and	and	CCONJ
taxlaw-2796	610	20	perhaps	perhaps	ADV
taxlaw-2796	610	21	increasing	increase	VERB
taxlaw-2796	610	22	,	,	PUNCT
taxlaw-2796	610	23	the	the	DET
taxlaw-2796	610	24	current	current	ADJ
taxlaw-2796	610	25	tax	tax	NOUN
taxlaw-2796	610	26	revenue	revenue	NOUN
taxlaw-2796	610	27	generated	generate	VERB
taxlaw-2796	610	28	from	from	ADP
taxlaw-2796	610	29	labor	labor	NOUN
taxlaw-2796	610	30	income	income	NOUN
taxlaw-2796	610	31	.	.	PUNCT
taxlaw-2796	611	1	the	the	DET
taxlaw-2796	611	2	progressivity	progressivity	NOUN
taxlaw-2796	611	3	implications	implication	NOUN
taxlaw-2796	611	4	of	of	ADP
taxlaw-2796	611	5	moving	move	VERB
taxlaw-2796	611	6	to	to	ADP
taxlaw-2796	611	7	a	a	DET
taxlaw-2796	611	8	dual	dual	ADJ
taxlaw-2796	611	9	income	income	NOUN
taxlaw-2796	611	10	tax	tax	NOUN
taxlaw-2796	611	11	are	be	AUX
taxlaw-2796	611	12	less	less	ADV
taxlaw-2796	611	13	clear	clear	ADV
taxlaw-2796	611	14	-	-	PUNCT
taxlaw-2796	611	15	cut	cut	VERB
taxlaw-2796	611	16	and	and	CCONJ
taxlaw-2796	611	17	depend	depend	VERB
taxlaw-2796	611	18	greatly	greatly	ADV
taxlaw-2796	611	19	on	on	ADP
taxlaw-2796	611	20	the	the	DET
taxlaw-2796	611	21	distribution	distribution	NOUN
taxlaw-2796	611	22	of	of	ADP
taxlaw-2796	611	23	tax	tax	NOUN
taxlaw-2796	611	24	burdens	burden	NOUN
taxlaw-2796	611	25	for	for	ADP
taxlaw-2796	611	26	labor	labor	NOUN
taxlaw-2796	611	27	and	and	CCONJ
taxlaw-2796	611	28	capital	capital	NOUN
taxlaw-2796	611	29	income	income	NOUN
taxlaw-2796	611	30	under	under	ADP
taxlaw-2796	611	31	the	the	DET
taxlaw-2796	611	32	current	current	ADJ
taxlaw-2796	611	33	tax	tax	NOUN
taxlaw-2796	611	34	system	system	NOUN
taxlaw-2796	611	35	.	.	PUNCT
taxlaw-2796	612	1	in	in	ADP
taxlaw-2796	612	2	addition	addition	NOUN
taxlaw-2796	612	3	,	,	PUNCT
taxlaw-2796	612	4	a	a	DET
taxlaw-2796	612	5	move	move	NOUN
taxlaw-2796	612	6	to	to	ADP
taxlaw-2796	612	7	a	a	DET
taxlaw-2796	612	8	dual	dual	ADJ
taxlaw-2796	612	9	income	income	NOUN
taxlaw-2796	612	10	tax	tax	NOUN
taxlaw-2796	612	11	regime	regime	NOUN
taxlaw-2796	612	12	could	could	AUX
taxlaw-2796	612	13	help	help	VERB
taxlaw-2796	612	14	rationalize	rationalize	VERB
taxlaw-2796	612	15	the	the	DET
taxlaw-2796	612	16	taxation	taxation	NOUN
taxlaw-2796	612	17	of	of	ADP
taxlaw-2796	612	18	income	income	NOUN
taxlaw-2796	612	19	from	from	ADP
taxlaw-2796	612	20	capital	capital	NOUN
taxlaw-2796	612	21	,	,	PUNCT
taxlaw-2796	612	22	whether	whether	SCONJ
taxlaw-2796	612	23	income	income	NOUN
taxlaw-2796	612	24	from	from	ADP
taxlaw-2796	612	25	passive	passive	ADJ
taxlaw-2796	612	26	investments	investment	NOUN
taxlaw-2796	612	27	or	or	CCONJ
taxlaw-2796	612	28	active	active	ADJ
taxlaw-2796	612	29	business	business	NOUN
taxlaw-2796	612	30	operations	operation	NOUN
taxlaw-2796	612	31	.	.	PUNCT
taxlaw-2796	613	1	a	a	DET
taxlaw-2796	613	2	single	single	ADJ
taxlaw-2796	613	3	rate	rate	NOUN
taxlaw-2796	613	4	would	would	AUX
taxlaw-2796	613	5	provide	provide	VERB
taxlaw-2796	613	6	more	more	ADV
taxlaw-2796	613	7	symmetric	symmetric	ADJ
taxlaw-2796	613	8	and	and	CCONJ
taxlaw-2796	613	9	less	less	ADV
taxlaw-2796	613	10	distorting	distorting	ADJ
taxlaw-2796	613	11	treatment	treatment	NOUN
taxlaw-2796	613	12	of	of	ADP
taxlaw-2796	613	13	income	income	NOUN
taxlaw-2796	613	14	from	from	ADP
taxlaw-2796	613	15	passive	passive	ADJ
taxlaw-2796	613	16	investments	investment	NOUN
taxlaw-2796	613	17	.	.	PUNCT
taxlaw-2796	614	1	it	it	PRON
taxlaw-2796	614	2	might	might	AUX
taxlaw-2796	614	3	also	also	ADV
taxlaw-2796	614	4	allow	allow	VERB
taxlaw-2796	614	5	countries	country	NOUN
taxlaw-2796	614	6	to	to	PART
taxlaw-2796	614	7	conform	conform	VERB
taxlaw-2796	614	8	the	the	DET
taxlaw-2796	614	9	relative	relative	ADJ
taxlaw-2796	614	10	tax	tax	NOUN
taxlaw-2796	614	11	treatment	treatment	NOUN
taxlaw-2796	614	12	of	of	ADP
taxlaw-2796	614	13	passive	passive	ADJ
taxlaw-2796	614	14	investment	investment	NOUN
taxlaw-2796	614	15	income	income	NOUN
taxlaw-2796	614	16	received	receive	VERB
taxlaw-2796	614	17	by	by	ADP
taxlaw-2796	614	18	resident	resident	NOUN
taxlaw-2796	614	19	and	and	CCONJ
taxlaw-2796	614	20	nonresident	nonresident	ADJ
taxlaw-2796	614	21	investors	investor	NOUN
taxlaw-2796	614	22	.	.	PUNCT
taxlaw-2796	615	1	the	the	DET
taxlaw-2796	615	2	move	move	NOUN
taxlaw-2796	615	3	to	to	ADP
taxlaw-2796	615	4	a	a	DET
taxlaw-2796	615	5	dual	dual	ADJ
taxlaw-2796	615	6	income	income	NOUN
taxlaw-2796	615	7	tax	tax	NOUN
taxlaw-2796	615	8	regime	regime	NOUN
taxlaw-2796	615	9	could	could	AUX
taxlaw-2796	615	10	result	result	VERB
taxlaw-2796	615	11	in	in	ADP
taxlaw-2796	615	12	significant	significant	ADJ
taxlaw-2796	615	13	administrative	administrative	ADJ
taxlaw-2796	615	14	gains	gain	NOUN
taxlaw-2796	615	15	from	from	ADP
taxlaw-2796	615	16	increased	increase	VERB
taxlaw-2796	615	17	use	use	NOUN
taxlaw-2796	615	18	of	of	ADP
taxlaw-2796	615	19	information	information	NOUN
taxlaw-2796	615	20	reporting	report	VERB
taxlaw-2796	615	21	as	as	ADV
taxlaw-2796	615	22	well	well	ADV
taxlaw-2796	615	23	as	as	ADP
taxlaw-2796	615	24	increased	increase	VERB
taxlaw-2796	615	25	use	use	NOUN
taxlaw-2796	615	26	of	of	ADP
taxlaw-2796	615	27	provisional	provisional	ADJ
taxlaw-2796	615	28	and	and	CCONJ
taxlaw-2796	615	29	,	,	PUNCT
taxlaw-2796	615	30	especially	especially	ADV
taxlaw-2796	615	31	,	,	PUNCT
taxlaw-2796	615	32	final	final	ADJ
taxlaw-2796	615	33	withholding.150	withholding.150	SCONJ
taxlaw-2796	615	34	the	the	DET
taxlaw-2796	615	35	move	move	NOUN
taxlaw-2796	615	36	to	to	ADP
taxlaw-2796	615	37	a	a	DET
taxlaw-2796	615	38	dual	dual	ADJ
taxlaw-2796	615	39	income	income	NOUN
taxlaw-2796	615	40	tax	tax	NOUN
taxlaw-2796	615	41	could	could	AUX
taxlaw-2796	615	42	also	also	ADV
taxlaw-2796	615	43	help	help	VERB
taxlaw-2796	615	44	rationalize	rationalize	VERB
taxlaw-2796	615	45	the	the	DET
taxlaw-2796	615	46	tax	tax	NOUN
taxlaw-2796	615	47	treatment	treatment	NOUN
taxlaw-2796	615	48	of	of	ADP
taxlaw-2796	615	49	income	income	NOUN
taxlaw-2796	615	50	from	from	ADP
taxlaw-2796	615	51	active	active	ADJ
taxlaw-2796	615	52	businesses	business	NOUN
taxlaw-2796	615	53	under	under	ADP
taxlaw-2796	615	54	the	the	DET
taxlaw-2796	615	55	personal	personal	ADJ
taxlaw-2796	615	56	or	or	CCONJ
taxlaw-2796	615	57	corporate	corporate	ADJ
taxlaw-2796	615	58	tax	tax	NOUN
taxlaw-2796	615	59	regimes	regime	NOUN
taxlaw-2796	615	60	.	.	PUNCT
taxlaw-2796	616	1	adopting	adopt	VERB
taxlaw-2796	616	2	the	the	DET
taxlaw-2796	616	3	same	same	ADJ
taxlaw-2796	616	4	tax	tax	NOUN
taxlaw-2796	616	5	rate	rate	NOUN
taxlaw-2796	616	6	for	for	ADP
taxlaw-2796	616	7	income	income	NOUN
taxlaw-2796	616	8	from	from	ADP
taxlaw-2796	616	9	active	active	ADJ
taxlaw-2796	616	10	business	business	NOUN
taxlaw-2796	616	11	under	under	ADP
taxlaw-2796	616	12	the	the	DET
taxlaw-2796	616	13	personal	personal	ADJ
taxlaw-2796	616	14	tax	tax	NOUN
taxlaw-2796	616	15	system	system	NOUN
taxlaw-2796	616	16	and	and	CCONJ
taxlaw-2796	616	17	under	under	ADP
taxlaw-2796	616	18	the	the	DET
taxlaw-2796	616	19	corporate	corporate	ADJ
taxlaw-2796	616	20	tax	tax	NOUN
taxlaw-2796	616	21	system	system	NOUN
taxlaw-2796	616	22	will	will	AUX
taxlaw-2796	616	23	eliminate	eliminate	VERB
taxlaw-2796	616	24	tax	tax	NOUN
taxlaw-2796	616	25	-	-	PUNCT
taxlaw-2796	616	26	induced	induce	VERB
taxlaw-2796	616	27	distortion	distortion	NOUN
taxlaw-2796	616	28	as	as	ADP
taxlaw-2796	616	29	to	to	ADP
taxlaw-2796	616	30	choice	choice	NOUN
taxlaw-2796	616	31	of	of	ADP
taxlaw-2796	616	32	business	business	NOUN
taxlaw-2796	616	33	form	form	NOUN
taxlaw-2796	616	34	.	.	PUNCT
taxlaw-2796	617	1	a	a	DET
taxlaw-2796	617	2	dual	dual	ADJ
taxlaw-2796	617	3	income	income	NOUN
taxlaw-2796	617	4	tax	tax	NOUN
taxlaw-2796	617	5	regime	regime	NOUN
taxlaw-2796	617	6	with	with	ADP
taxlaw-2796	617	7	relatively	relatively	ADV
taxlaw-2796	617	8	low	low	ADJ
taxlaw-2796	617	9	tax	tax	NOUN
taxlaw-2796	617	10	rates	rate	NOUN
taxlaw-2796	617	11	on	on	ADP
taxlaw-2796	617	12	business	business	NOUN
taxlaw-2796	617	13	income	income	NOUN
taxlaw-2796	617	14	and	and	CCONJ
taxlaw-2796	617	15	relatively	relatively	ADV
taxlaw-2796	617	16	low	low	ADJ
taxlaw-2796	617	17	corporate	corporate	ADJ
taxlaw-2796	617	18	tax	tax	NOUN
taxlaw-2796	617	19	rates	rate	NOUN
taxlaw-2796	617	20	may	may	AUX
taxlaw-2796	617	21	represent	represent	VERB
taxlaw-2796	617	22	an	an	DET
taxlaw-2796	617	23	improvement	improvement	NOUN
taxlaw-2796	617	24	over	over	ADP
taxlaw-2796	617	25	tax	tax	NOUN
taxlaw-2796	617	26	regimes	regime	NOUN
taxlaw-2796	617	27	that	that	PRON
taxlaw-2796	617	28	combine	combine	VERB
taxlaw-2796	617	29	high	high	ADJ
taxlaw-2796	617	30	tax	tax	NOUN
taxlaw-2796	617	31	rates	rate	NOUN
taxlaw-2796	617	32	on	on	ADP
taxlaw-2796	617	33	capital	capital	NOUN
taxlaw-2796	617	34	with	with	ADP
taxlaw-2796	617	35	special	special	ADJ
taxlaw-2796	617	36	tax	tax	NOUN
taxlaw-2796	617	37	incentives	incentive	NOUN
taxlaw-2796	617	38	,	,	PUNCT
taxlaw-2796	617	39	especially	especially	ADV
taxlaw-2796	617	40	those	those	DET
taxlaw-2796	617	41	incentives	incentive	NOUN
taxlaw-2796	617	42	designed	design	VERB
taxlaw-2796	617	43	to	to	PART
taxlaw-2796	617	44	attract	attract	VERB
taxlaw-2796	617	45	foreign	foreign	ADJ
taxlaw-2796	617	46	investment	investment	NOUN
taxlaw-2796	617	47	.	.	PUNCT
taxlaw-2796	618	1	whether	whether	SCONJ
taxlaw-2796	618	2	this	this	DET
taxlaw-2796	618	3	move	move	NOUN
taxlaw-2796	618	4	to	to	ADP
taxlaw-2796	618	5	a	a	DET
taxlaw-2796	618	6	dual	dual	ADJ
taxlaw-2796	618	7	income	income	NOUN
taxlaw-2796	618	8	tax	tax	NOUN
taxlaw-2796	618	9	would	would	AUX
taxlaw-2796	618	10	lower	lower	VERB
taxlaw-2796	618	11	costs	cost	NOUN
taxlaw-2796	618	12	of	of	ADP
taxlaw-2796	618	13	capital	capital	NOUN
taxlaw-2796	618	14	and	and	CCONJ
taxlaw-2796	618	15	increase	increase	VERB
taxlaw-2796	618	16	domestic	domestic	ADJ
taxlaw-2796	618	17	and	and	CCONJ
taxlaw-2796	618	18	foreign	foreign	ADJ
taxlaw-2796	618	19	investment	investment	NOUN
taxlaw-2796	618	20	is	be	AUX
taxlaw-2796	618	21	a	a	DET
taxlaw-2796	618	22	difficult	difficult	ADJ
taxlaw-2796	618	23	empirical	empirical	ADJ
taxlaw-2796	618	24	question	question	NOUN
taxlaw-2796	618	25	and	and	CCONJ
taxlaw-2796	618	26	likely	likely	ADV
taxlaw-2796	618	27	varies	vary	VERB
taxlaw-2796	618	28	depending	depend	VERB
taxlaw-2796	618	29	on	on	ADP
taxlaw-2796	618	30	country	country	NOUN
taxlaw-2796	618	31	-	-	PUNCT
taxlaw-2796	618	32	specific	specific	ADJ
taxlaw-2796	618	33	factors.151	factors.151	NOUN
taxlaw-2796	618	34	it	it	PRON
taxlaw-2796	618	35	depends	depend	VERB
taxlaw-2796	618	36	partly	partly	ADV
taxlaw-2796	618	37	on	on	ADP
taxlaw-2796	618	38	how	how	SCONJ
taxlaw-2796	618	39	successful	successful	ADJ
taxlaw-2796	618	40	past	past	ADJ
taxlaw-2796	618	41	tax	tax	NOUN
taxlaw-2796	618	42	incentives	incentive	NOUN
taxlaw-2796	618	43	have	have	AUX
taxlaw-2796	618	44	been	be	AUX
taxlaw-2796	618	45	in	in	ADP
taxlaw-2796	618	46	attracting	attract	VERB
taxlaw-2796	618	47	150	150	NUM
taxlaw-2796	618	48	.	.	PUNCT
taxlaw-2796	619	1	whether	whether	SCONJ
taxlaw-2796	619	2	taxpayers	taxpayer	NOUN
taxlaw-2796	619	3	’	'	PUNCT
taxlaw-2796	619	4	compliance	compliance	NOUN
taxlaw-2796	619	5	costs	cost	NOUN
taxlaw-2796	619	6	would	would	AUX
taxlaw-2796	619	7	also	also	ADV
taxlaw-2796	619	8	be	be	AUX
taxlaw-2796	619	9	reduced	reduce	VERB
taxlaw-2796	619	10	depends	depend	VERB
taxlaw-2796	619	11	on	on	ADP
taxlaw-2796	619	12	the	the	DET
taxlaw-2796	619	13	obligations	obligation	NOUN
taxlaw-2796	619	14	imposed	impose	VERB
taxlaw-2796	619	15	on	on	ADP
taxlaw-2796	619	16	taxpayers	taxpayer	NOUN
taxlaw-2796	619	17	and	and	CCONJ
taxlaw-2796	619	18	other	other	ADJ
taxlaw-2796	619	19	parties	party	NOUN
taxlaw-2796	619	20	to	to	PART
taxlaw-2796	619	21	report	report	VERB
taxlaw-2796	619	22	and	and	CCONJ
taxlaw-2796	619	23	withhold	withhold	VERB
taxlaw-2796	619	24	,	,	PUNCT
taxlaw-2796	619	25	and	and	CCONJ
taxlaw-2796	619	26	on	on	ADP
taxlaw-2796	619	27	the	the	DET
taxlaw-2796	619	28	specific	specific	ADJ
taxlaw-2796	619	29	types	type	NOUN
taxlaw-2796	619	30	of	of	ADP
taxlaw-2796	619	31	income	income	NOUN
taxlaw-2796	619	32	included	include	VERB
taxlaw-2796	619	33	in	in	ADP
taxlaw-2796	619	34	the	the	DET
taxlaw-2796	619	35	dual	dual	ADJ
taxlaw-2796	619	36	income	income	NOUN
taxlaw-2796	619	37	tax	tax	NOUN
taxlaw-2796	619	38	regime	regime	NOUN
taxlaw-2796	619	39	.	.	PUNCT
taxlaw-2796	620	1	151	151	NUM
taxlaw-2796	620	2	.	.	PUNCT
taxlaw-2796	621	1	liam	liam	PROPN
taxlaw-2796	621	2	p.	p.	PROPN
taxlaw-2796	621	3	ebrill	ebrill	NOUN
taxlaw-2796	621	4	,	,	PUNCT
taxlaw-2796	621	5	income	income	NOUN
taxlaw-2796	621	6	taxes	taxis	NOUN
taxlaw-2796	621	7	and	and	CCONJ
taxlaw-2796	621	8	investment	investment	NOUN
taxlaw-2796	621	9	:	:	PUNCT
taxlaw-2796	621	10	some	some	DET
taxlaw-2796	621	11	empirical	empirical	ADJ
taxlaw-2796	621	12	relationships	relationship	NOUN
taxlaw-2796	621	13	for	for	ADP
taxlaw-2796	621	14	developing	develop	VERB
taxlaw-2796	621	15	countries	country	NOUN
taxlaw-2796	621	16	,	,	PUNCT
taxlaw-2796	621	17	in	in	ADP
taxlaw-2796	621	18	supply	supply	NOUN
taxlaw-2796	621	19	-	-	PUNCT
taxlaw-2796	621	20	side	side	NOUN
taxlaw-2796	621	21	tax	tax	NOUN
taxlaw-2796	621	22	policy	policy	NOUN
taxlaw-2796	621	23	:	:	PUNCT
taxlaw-2796	621	24	its	its	PRON
taxlaw-2796	621	25	relevance	relevance	NOUN
taxlaw-2796	621	26	to	to	ADP
taxlaw-2796	621	27	developing	develop	VERB
taxlaw-2796	621	28	countries	country	NOUN
taxlaw-2796	621	29	115	115	NUM
taxlaw-2796	621	30	,	,	PUNCT
taxlaw-2796	621	31	133–34	133–34	NUM
taxlaw-2796	621	32	(	(	PUNCT
taxlaw-2796	621	33	ved	ve	VERB
taxlaw-2796	621	34	p.	p.	PROPN
taxlaw-2796	621	35	gandhi	gandhi	PROPN
taxlaw-2796	621	36	et	et	PROPN
taxlaw-2796	621	37	al	al	PROPN
taxlaw-2796	621	38	.	.	PUNCT
taxlaw-2796	622	1	eds	eds	PROPN
taxlaw-2796	622	2	.	.	PROPN
taxlaw-2796	622	3	,	,	PUNCT
taxlaw-2796	622	4	1987	1987	NUM
taxlaw-2796	622	5	)	)	PUNCT
taxlaw-2796	622	6	.	.	PUNCT
taxlaw-2796	623	1	208	208	NUM
taxlaw-2796	623	2	columbia	columbia	PROPN
taxlaw-2796	623	3	jour$al	jour$al	PROPN
taxlaw-2796	623	4	of	of	ADP
taxlaw-2796	623	5	tax	tax	NOUN
taxlaw-2796	623	6	law	law	NOUN
taxlaw-2796	623	7	[	[	X
taxlaw-2796	623	8	vol	vol	NOUN
taxlaw-2796	623	9	.	.	PUNCT
taxlaw-2796	624	1	1:174	1:174	NUM
taxlaw-2796	624	2	investment	investment	NOUN
taxlaw-2796	624	3	in	in	ADP
taxlaw-2796	624	4	developing	develop	VERB
taxlaw-2796	624	5	countries	country	NOUN
taxlaw-2796	624	6	.	.	PUNCT
taxlaw-2796	625	1	although	although	SCONJ
taxlaw-2796	625	2	the	the	DET
taxlaw-2796	625	3	evidence	evidence	NOUN
taxlaw-2796	625	4	is	be	AUX
taxlaw-2796	625	5	not	not	PART
taxlaw-2796	625	6	entirely	entirely	ADV
taxlaw-2796	625	7	clear	clear	ADJ
taxlaw-2796	625	8	,	,	PUNCT
taxlaw-2796	625	9	such	such	ADJ
taxlaw-2796	625	10	incentives	incentive	NOUN
taxlaw-2796	625	11	have	have	AUX
taxlaw-2796	625	12	been	be	AUX
taxlaw-2796	625	13	more	more	ADV
taxlaw-2796	625	14	successful	successful	ADJ
taxlaw-2796	625	15	in	in	ADP
taxlaw-2796	625	16	increasing	increase	VERB
taxlaw-2796	625	17	the	the	DET
taxlaw-2796	625	18	inflow	inflow	NOUN
taxlaw-2796	625	19	of	of	ADP
taxlaw-2796	625	20	foreign	foreign	ADJ
taxlaw-2796	625	21	direct	direct	ADJ
taxlaw-2796	625	22	investment	investment	NOUN
taxlaw-2796	625	23	to	to	ADP
taxlaw-2796	625	24	middle	middle	ADJ
taxlaw-2796	625	25	-	-	PUNCT
taxlaw-2796	625	26	income	income	NOUN
taxlaw-2796	625	27	countries	country	NOUN
taxlaw-2796	625	28	or	or	CCONJ
taxlaw-2796	625	29	those	those	PRON
taxlaw-2796	625	30	with	with	ADP
taxlaw-2796	625	31	significant	significant	ADJ
taxlaw-2796	625	32	natural	natural	ADJ
taxlaw-2796	625	33	resources	resource	NOUN
taxlaw-2796	625	34	than	than	ADP
taxlaw-2796	625	35	to	to	ADP
taxlaw-2796	625	36	low	low	ADJ
taxlaw-2796	625	37	-	-	PUNCT
taxlaw-2796	625	38	income	income	NOUN
taxlaw-2796	625	39	countries	country	NOUN
taxlaw-2796	625	40	without	without	ADP
taxlaw-2796	625	41	significant	significant	ADJ
taxlaw-2796	625	42	natural	natural	ADJ
taxlaw-2796	625	43	resources	resource	NOUN
taxlaw-2796	625	44	,	,	PUNCT
taxlaw-2796	625	45	which	which	PRON
taxlaw-2796	625	46	have	have	AUX
taxlaw-2796	625	47	made	make	VERB
taxlaw-2796	625	48	most	most	ADJ
taxlaw-2796	625	49	use	use	NOUN
taxlaw-2796	625	50	of	of	ADP
taxlaw-2796	625	51	these	these	DET
taxlaw-2796	625	52	incentives.152	incentives.152	NOUN
taxlaw-2796	625	53	it	it	PRON
taxlaw-2796	625	54	is	be	AUX
taxlaw-2796	625	55	also	also	ADV
taxlaw-2796	625	56	not	not	PART
taxlaw-2796	625	57	clear	clear	ADJ
taxlaw-2796	625	58	whether	whether	SCONJ
taxlaw-2796	625	59	tax	tax	NOUN
taxlaw-2796	625	60	incentives	incentive	NOUN
taxlaw-2796	625	61	generate	generate	VERB
taxlaw-2796	625	62	additional	additional	ADJ
taxlaw-2796	625	63	new	new	ADJ
taxlaw-2796	625	64	investment	investment	NOUN
taxlaw-2796	625	65	or	or	CCONJ
taxlaw-2796	625	66	new	new	ADJ
taxlaw-2796	625	67	ownership	ownership	NOUN
taxlaw-2796	625	68	of	of	ADP
taxlaw-2796	625	69	existing	exist	VERB
taxlaw-2796	625	70	investments.153	investments.153	NOUN
taxlaw-2796	625	71	although	although	SCONJ
taxlaw-2796	625	72	foreign	foreign	ADJ
taxlaw-2796	625	73	capital	capital	NOUN
taxlaw-2796	625	74	inflows	inflow	NOUN
taxlaw-2796	625	75	appear	appear	VERB
taxlaw-2796	625	76	to	to	PART
taxlaw-2796	625	77	respond	respond	VERB
taxlaw-2796	625	78	to	to	ADP
taxlaw-2796	625	79	tax	tax	NOUN
taxlaw-2796	625	80	incentives	incentive	NOUN
taxlaw-2796	625	81	,	,	PUNCT
taxlaw-2796	625	82	what	what	PRON
taxlaw-2796	625	83	may	may	AUX
taxlaw-2796	625	84	be	be	AUX
taxlaw-2796	625	85	changing	change	VERB
taxlaw-2796	625	86	is	be	AUX
taxlaw-2796	625	87	more	more	ADJ
taxlaw-2796	625	88	the	the	DET
taxlaw-2796	625	89	ownership	ownership	NOUN
taxlaw-2796	625	90	of	of	ADP
taxlaw-2796	625	91	capital	capital	NOUN
taxlaw-2796	625	92	than	than	ADP
taxlaw-2796	625	93	the	the	DET
taxlaw-2796	625	94	amount	amount	NOUN
taxlaw-2796	625	95	of	of	ADP
taxlaw-2796	625	96	real	real	ADJ
taxlaw-2796	625	97	investment.154	investment.154	NOUN
taxlaw-2796	625	98	the	the	DET
taxlaw-2796	625	99	relative	relative	ADJ
taxlaw-2796	625	100	advantage	advantage	NOUN
taxlaw-2796	625	101	of	of	ADP
taxlaw-2796	625	102	a	a	DET
taxlaw-2796	625	103	dual	dual	ADJ
taxlaw-2796	625	104	income	income	NOUN
taxlaw-2796	625	105	tax	tax	NOUN
taxlaw-2796	625	106	over	over	ADP
taxlaw-2796	625	107	current	current	ADJ
taxlaw-2796	625	108	regimes	regime	NOUN
taxlaw-2796	625	109	that	that	PRON
taxlaw-2796	625	110	pair	pair	VERB
taxlaw-2796	625	111	high	high	ADJ
taxlaw-2796	625	112	tax	tax	NOUN
taxlaw-2796	625	113	rates	rate	NOUN
taxlaw-2796	625	114	with	with	ADP
taxlaw-2796	625	115	high	high	ADJ
taxlaw-2796	625	116	tax	tax	NOUN
taxlaw-2796	625	117	incentives	incentive	NOUN
taxlaw-2796	625	118	also	also	ADV
taxlaw-2796	625	119	depends	depend	VERB
taxlaw-2796	625	120	on	on	ADP
taxlaw-2796	625	121	how	how	SCONJ
taxlaw-2796	625	122	successful	successful	ADJ
taxlaw-2796	625	123	a	a	DET
taxlaw-2796	625	124	low	low	ADJ
taxlaw-2796	625	125	flat	flat	ADJ
taxlaw-2796	625	126	rate	rate	NOUN
taxlaw-2796	625	127	tax	tax	NOUN
taxlaw-2796	625	128	on	on	ADP
taxlaw-2796	625	129	capital	capital	NOUN
taxlaw-2796	625	130	would	would	AUX
taxlaw-2796	625	131	be	be	AUX
taxlaw-2796	625	132	in	in	ADP
taxlaw-2796	625	133	increasing	increase	VERB
taxlaw-2796	625	134	the	the	DET
taxlaw-2796	625	135	level	level	NOUN
taxlaw-2796	625	136	of	of	ADP
taxlaw-2796	625	137	investment	investment	NOUN
taxlaw-2796	625	138	as	as	SCONJ
taxlaw-2796	625	139	compared	compare	VERB
taxlaw-2796	625	140	to	to	ADP
taxlaw-2796	625	141	an	an	DET
taxlaw-2796	625	142	existing	exist	VERB
taxlaw-2796	625	143	regime	regime	NOUN
taxlaw-2796	625	144	with	with	ADP
taxlaw-2796	625	145	high	high	ADJ
taxlaw-2796	625	146	tax	tax	NOUN
taxlaw-2796	625	147	rates	rate	NOUN
taxlaw-2796	625	148	and	and	CCONJ
taxlaw-2796	625	149	generous	generous	ADJ
taxlaw-2796	625	150	tax	tax	NOUN
taxlaw-2796	625	151	incentives	incentive	NOUN
taxlaw-2796	625	152	.	.	PUNCT
taxlaw-2796	626	1	while	while	SCONJ
taxlaw-2796	626	2	supporters	supporter	NOUN
taxlaw-2796	626	3	of	of	ADP
taxlaw-2796	626	4	low	low	ADJ
taxlaw-2796	626	5	flat	flat	ADJ
taxlaw-2796	626	6	tax	tax	NOUN
taxlaw-2796	626	7	rates	rate	NOUN
taxlaw-2796	626	8	claim	claim	VERB
taxlaw-2796	626	9	low	low	ADJ
taxlaw-2796	626	10	taxes	taxis	NOUN
taxlaw-2796	626	11	have	have	AUX
taxlaw-2796	626	12	increased	increase	VERB
taxlaw-2796	626	13	investment	investment	NOUN
taxlaw-2796	626	14	and	and	CCONJ
taxlaw-2796	626	15	increased	increase	VERB
taxlaw-2796	626	16	tax	tax	NOUN
taxlaw-2796	626	17	revenue	revenue	NOUN
taxlaw-2796	626	18	in	in	ADP
taxlaw-2796	626	19	several	several	ADJ
taxlaw-2796	626	20	countries	country	NOUN
taxlaw-2796	626	21	,	,	PUNCT
taxlaw-2796	626	22	it	it	PRON
taxlaw-2796	626	23	is	be	AUX
taxlaw-2796	626	24	difficult	difficult	ADJ
taxlaw-2796	626	25	to	to	PART
taxlaw-2796	626	26	isolate	isolate	VERB
taxlaw-2796	626	27	the	the	DET
taxlaw-2796	626	28	effect	effect	NOUN
taxlaw-2796	626	29	of	of	ADP
taxlaw-2796	626	30	tax	tax	NOUN
taxlaw-2796	626	31	changes	change	NOUN
taxlaw-2796	626	32	on	on	ADP
taxlaw-2796	626	33	the	the	DET
taxlaw-2796	626	34	costs	cost	NOUN
taxlaw-2796	626	35	of	of	ADP
taxlaw-2796	626	36	capital	capital	NOUN
taxlaw-2796	626	37	from	from	ADP
taxlaw-2796	626	38	the	the	DET
taxlaw-2796	626	39	effect	effect	NOUN
taxlaw-2796	626	40	of	of	ADP
taxlaw-2796	626	41	other	other	ADJ
taxlaw-2796	626	42	tax	tax	NOUN
taxlaw-2796	626	43	and	and	CCONJ
taxlaw-2796	626	44	fiscal	fiscal	ADJ
taxlaw-2796	626	45	reforms.155	reforms.155	NOUN
taxlaw-2796	626	46	152	152	NUM
taxlaw-2796	626	47	.	.	PUNCT
taxlaw-2796	627	1	klemm	klemm	PROPN
taxlaw-2796	627	2	&	&	CCONJ
taxlaw-2796	627	3	van	van	PROPN
taxlaw-2796	627	4	parys	parys	PROPN
taxlaw-2796	627	5	,	,	PUNCT
taxlaw-2796	627	6	supra	supra	PROPN
taxlaw-2796	627	7	note	note	PROPN
taxlaw-2796	627	8	108	108	NUM
taxlaw-2796	627	9	,	,	PUNCT
taxlaw-2796	627	10	at	at	ADP
taxlaw-2796	627	11	18	18	NUM
taxlaw-2796	627	12	find	find	VERB
taxlaw-2796	627	13	(	(	PUNCT
taxlaw-2796	627	14	for	for	ADP
taxlaw-2796	627	15	a	a	DET
taxlaw-2796	627	16	wider	wide	ADJ
taxlaw-2796	627	17	sample	sample	NOUN
taxlaw-2796	627	18	of	of	ADP
taxlaw-2796	627	19	developing	develop	VERB
taxlaw-2796	627	20	countries	country	NOUN
taxlaw-2796	627	21	)	)	PUNCT
taxlaw-2796	627	22	that	that	SCONJ
taxlaw-2796	627	23	foreign	foreign	ADJ
taxlaw-2796	627	24	direct	direct	ADJ
taxlaw-2796	627	25	investment	investment	NOUN
taxlaw-2796	627	26	responds	respond	VERB
taxlaw-2796	627	27	positively	positively	ADV
taxlaw-2796	627	28	to	to	ADP
taxlaw-2796	627	29	increased	increase	VERB
taxlaw-2796	627	30	tax	tax	NOUN
taxlaw-2796	627	31	incentives	incentive	NOUN
taxlaw-2796	627	32	,	,	PUNCT
taxlaw-2796	627	33	and	and	CCONJ
taxlaw-2796	627	34	in	in	ADP
taxlaw-2796	627	35	particular	particular	ADJ
taxlaw-2796	627	36	,	,	PUNCT
taxlaw-2796	627	37	tax	tax	NOUN
taxlaw-2796	627	38	holidays	holiday	NOUN
taxlaw-2796	627	39	.	.	PUNCT
taxlaw-2796	628	1	153	153	NUM
taxlaw-2796	628	2	.	.	PUNCT
taxlaw-2796	629	1	the	the	DET
taxlaw-2796	629	2	available	available	ADJ
taxlaw-2796	629	3	data	datum	NOUN
taxlaw-2796	629	4	for	for	ADP
taxlaw-2796	629	5	developing	develop	VERB
taxlaw-2796	629	6	countries	country	NOUN
taxlaw-2796	629	7	do	do	AUX
taxlaw-2796	629	8	not	not	PART
taxlaw-2796	629	9	separate	separate	VERB
taxlaw-2796	629	10	foreign	foreign	ADJ
taxlaw-2796	629	11	capital	capital	NOUN
taxlaw-2796	629	12	inflows	inflow	NOUN
taxlaw-2796	629	13	into	into	ADP
taxlaw-2796	629	14	real	real	ADJ
taxlaw-2796	629	15	and	and	CCONJ
taxlaw-2796	629	16	financial	financial	ADJ
taxlaw-2796	629	17	flows	flow	NOUN
taxlaw-2796	629	18	.	.	PUNCT
taxlaw-2796	630	1	it	it	PRON
taxlaw-2796	630	2	is	be	AUX
taxlaw-2796	630	3	therefore	therefore	ADV
taxlaw-2796	630	4	not	not	PART
taxlaw-2796	630	5	clear	clear	ADJ
taxlaw-2796	630	6	whether	whether	SCONJ
taxlaw-2796	630	7	the	the	DET
taxlaw-2796	630	8	tax	tax	NOUN
taxlaw-2796	630	9	incentives	incentive	NOUN
taxlaw-2796	630	10	generate	generate	VERB
taxlaw-2796	630	11	additional	additional	ADJ
taxlaw-2796	630	12	new	new	ADJ
taxlaw-2796	630	13	investment	investment	NOUN
taxlaw-2796	630	14	or	or	CCONJ
taxlaw-2796	630	15	new	new	ADJ
taxlaw-2796	630	16	ownership	ownership	NOUN
taxlaw-2796	630	17	of	of	ADP
taxlaw-2796	630	18	existing	exist	VERB
taxlaw-2796	630	19	investments	investment	NOUN
taxlaw-2796	630	20	.	.	PUNCT
taxlaw-2796	631	1	because	because	SCONJ
taxlaw-2796	631	2	neither	neither	CCONJ
taxlaw-2796	631	3	increased	increase	VERB
taxlaw-2796	631	4	total	total	ADJ
taxlaw-2796	631	5	real	real	ADJ
taxlaw-2796	631	6	investment	investment	NOUN
taxlaw-2796	631	7	nor	nor	CCONJ
taxlaw-2796	631	8	economic	economic	ADJ
taxlaw-2796	631	9	growth	growth	NOUN
taxlaw-2796	631	10	appears	appear	VERB
taxlaw-2796	631	11	to	to	PART
taxlaw-2796	631	12	be	be	AUX
taxlaw-2796	631	13	associated	associate	VERB
taxlaw-2796	631	14	with	with	ADP
taxlaw-2796	631	15	the	the	DET
taxlaw-2796	631	16	increased	increase	VERB
taxlaw-2796	631	17	foreign	foreign	ADJ
taxlaw-2796	631	18	direct	direct	ADJ
taxlaw-2796	631	19	investment	investment	NOUN
taxlaw-2796	631	20	inflows	inflow	NOUN
taxlaw-2796	631	21	,	,	PUNCT
taxlaw-2796	631	22	it	it	PRON
taxlaw-2796	631	23	may	may	AUX
taxlaw-2796	631	24	be	be	AUX
taxlaw-2796	631	25	that	that	SCONJ
taxlaw-2796	631	26	either	either	CCONJ
taxlaw-2796	631	27	such	such	ADJ
taxlaw-2796	631	28	financial	financial	ADJ
taxlaw-2796	631	29	transfers	transfer	NOUN
taxlaw-2796	631	30	dominate	dominate	VERB
taxlaw-2796	631	31	or	or	CCONJ
taxlaw-2796	631	32	higher	high	ADJ
taxlaw-2796	631	33	foreign	foreign	ADJ
taxlaw-2796	631	34	investment	investment	NOUN
taxlaw-2796	631	35	inflows	inflow	NOUN
taxlaw-2796	631	36	‘	'	PUNCT
taxlaw-2796	631	37	crowd	crowd	VERB
taxlaw-2796	631	38	out	out	ADP
taxlaw-2796	631	39	’	'	PUNCT
taxlaw-2796	631	40	domestically	domestically	ADV
taxlaw-2796	631	41	-	-	PUNCT
taxlaw-2796	631	42	financed	finance	VERB
taxlaw-2796	631	43	investment	investment	NOUN
taxlaw-2796	631	44	.	.	PUNCT
taxlaw-2796	632	1	klemm	klemm	PROPN
taxlaw-2796	632	2	&	&	CCONJ
taxlaw-2796	632	3	van	van	PROPN
taxlaw-2796	632	4	parys	parys	PROPN
taxlaw-2796	632	5	,	,	PUNCT
taxlaw-2796	632	6	supra	supra	PROPN
taxlaw-2796	632	7	note	note	PROPN
taxlaw-2796	632	8	108	108	NUM
taxlaw-2796	632	9	,	,	PUNCT
taxlaw-2796	632	10	at	at	ADP
taxlaw-2796	632	11	15	15	NUM
taxlaw-2796	632	12	.	.	PUNCT
taxlaw-2796	632	13	154	154	NUM
taxlaw-2796	632	14	.	.	PUNCT
taxlaw-2796	633	1	i	i	PRON
taxlaw-2796	633	2	d.	d.	PROPN
taxlaw-2796	633	3	at	at	ADP
taxlaw-2796	633	4	19–20	19–20	NUM
taxlaw-2796	633	5	.	.	PUNCT
taxlaw-2796	634	1	this	this	DET
taxlaw-2796	634	2	result	result	NOUN
taxlaw-2796	634	3	is	be	AUX
taxlaw-2796	634	4	not	not	PART
taxlaw-2796	634	5	inconsistent	inconsistent	ADJ
taxlaw-2796	634	6	with	with	ADP
taxlaw-2796	634	7	the	the	DET
taxlaw-2796	634	8	meta	meta	NOUN
taxlaw-2796	634	9	-	-	PUNCT
taxlaw-2796	634	10	study	study	NOUN
taxlaw-2796	634	11	of	of	ADP
taxlaw-2796	634	12	corporate	corporate	ADJ
taxlaw-2796	634	13	tax	tax	NOUN
taxlaw-2796	634	14	elasticities	elasticity	NOUN
taxlaw-2796	634	15	in	in	ADP
taxlaw-2796	634	16	developed	developed	ADJ
taxlaw-2796	634	17	countries	country	NOUN
taxlaw-2796	634	18	as	as	SCONJ
taxlaw-2796	634	19	reported	report	VERB
taxlaw-2796	634	20	by	by	ADP
taxlaw-2796	634	21	ruud	ruud	PROPN
taxlaw-2796	634	22	a.	a.	PROPN
taxlaw-2796	634	23	de	de	PROPN
taxlaw-2796	634	24	mooij	mooij	NOUN
taxlaw-2796	634	25	and	and	CCONJ
taxlaw-2796	634	26	sjef	sjef	NOUN
taxlaw-2796	634	27	ederveen	ederveen	NOUN
taxlaw-2796	634	28	in	in	ADP
taxlaw-2796	634	29	corporate	corporate	ADJ
taxlaw-2796	634	30	tax	tax	NOUN
taxlaw-2796	634	31	elasticities	elasticity	NOUN
taxlaw-2796	634	32	:	:	PUNCT
taxlaw-2796	634	33	a	a	DET
taxlaw-2796	634	34	reader	reader	NOUN
taxlaw-2796	634	35	’s	’s	PART
taxlaw-2796	634	36	guide	guide	NOUN
taxlaw-2796	634	37	to	to	ADP
taxlaw-2796	634	38	empirical	empirical	ADJ
taxlaw-2796	634	39	findings	finding	NOUN
taxlaw-2796	634	40	,	,	PUNCT
taxlaw-2796	634	41	24	24	NUM
taxlaw-2796	634	42	oxford	oxford	PROPN
taxlaw-2796	634	43	rev	rev	PROPN
taxlaw-2796	634	44	.	.	PROPN
taxlaw-2796	634	45	econ	econ	PROPN
taxlaw-2796	634	46	.	.	PUNCT
taxlaw-2796	635	1	pol’y	pol’y	NOUN
taxlaw-2796	635	2	.	.	PUNCT
taxlaw-2796	636	1	680	680	NUM
taxlaw-2796	636	2	,	,	PUNCT
taxlaw-2796	636	3	686	686	NUM
taxlaw-2796	636	4	(	(	PUNCT
taxlaw-2796	636	5	2008	2008	NUM
taxlaw-2796	636	6	)	)	PUNCT
taxlaw-2796	636	7	.	.	PUNCT
taxlaw-2796	637	1	this	this	DET
taxlaw-2796	637	2	study	study	NOUN
taxlaw-2796	637	3	finds	find	VERB
taxlaw-2796	637	4	by	by	ADP
taxlaw-2796	637	5	far	far	ADV
taxlaw-2796	637	6	the	the	DET
taxlaw-2796	637	7	highest	high	ADJ
taxlaw-2796	637	8	and	and	CCONJ
taxlaw-2796	637	9	most	most	ADV
taxlaw-2796	637	10	significant	significant	ADJ
taxlaw-2796	637	11	responses	response	NOUN
taxlaw-2796	637	12	of	of	ADP
taxlaw-2796	637	13	international	international	ADJ
taxlaw-2796	637	14	corporate	corporate	ADJ
taxlaw-2796	637	15	capital	capital	NOUN
taxlaw-2796	637	16	flows	flow	NOUN
taxlaw-2796	637	17	reflect	reflect	VERB
taxlaw-2796	637	18	profit	profit	NOUN
taxlaw-2796	637	19	shifting	shift	VERB
taxlaw-2796	637	20	in	in	ADP
taxlaw-2796	637	21	response	response	NOUN
taxlaw-2796	637	22	to	to	ADP
taxlaw-2796	637	23	changes	change	NOUN
taxlaw-2796	637	24	in	in	ADP
taxlaw-2796	637	25	statutory	statutory	ADJ
taxlaw-2796	637	26	rates	rate	NOUN
taxlaw-2796	637	27	,	,	PUNCT
taxlaw-2796	637	28	but	but	CCONJ
taxlaw-2796	637	29	that	that	SCONJ
taxlaw-2796	637	30	there	there	PRON
taxlaw-2796	637	31	is	be	VERB
taxlaw-2796	637	32	also	also	ADV
taxlaw-2796	637	33	a	a	DET
taxlaw-2796	637	34	significant	significant	ADJ
taxlaw-2796	637	35	effect	effect	NOUN
taxlaw-2796	637	36	on	on	ADP
taxlaw-2796	637	37	real	real	ADJ
taxlaw-2796	637	38	capital	capital	NOUN
taxlaw-2796	637	39	inflows	inflow	NOUN
taxlaw-2796	637	40	when	when	SCONJ
taxlaw-2796	637	41	effective	effective	ADJ
taxlaw-2796	637	42	marginal	marginal	ADJ
taxlaw-2796	637	43	tax	tax	NOUN
taxlaw-2796	637	44	rates	rate	NOUN
taxlaw-2796	637	45	on	on	ADP
taxlaw-2796	637	46	capital	capital	NOUN
taxlaw-2796	637	47	are	be	AUX
taxlaw-2796	637	48	lowered	lower	VERB
taxlaw-2796	637	49	,	,	PUNCT
taxlaw-2796	637	50	as	as	ADP
taxlaw-2796	637	51	by	by	ADP
taxlaw-2796	637	52	incentives	incentive	NOUN
taxlaw-2796	637	53	.	.	PUNCT
taxlaw-2796	638	1	i	i	PRON
taxlaw-2796	638	2	d.	d.	PROPN
taxlaw-2796	638	3	at	at	ADP
taxlaw-2796	638	4	694–95	694–95	PROPN
taxlaw-2796	638	5	.	.	PUNCT
taxlaw-2796	639	1	however	however	ADV
taxlaw-2796	639	2	,	,	PUNCT
taxlaw-2796	639	3	as	as	ADP
taxlaw-2796	639	4	klemm	klemm	NOUN
taxlaw-2796	639	5	&	&	CCONJ
taxlaw-2796	639	6	van	van	PROPN
taxlaw-2796	639	7	parys	parys	PROPN
taxlaw-2796	639	8	,	,	PUNCT
taxlaw-2796	639	9	supra	supra	PROPN
taxlaw-2796	639	10	note	note	PROPN
taxlaw-2796	639	11	108	108	NUM
taxlaw-2796	639	12	,	,	PUNCT
taxlaw-2796	639	13	at	at	ADP
taxlaw-2796	639	14	20	20	NUM
taxlaw-2796	639	15	,	,	PUNCT
taxlaw-2796	639	16	note	note	VERB
taxlaw-2796	639	17	that	that	SCONJ
taxlaw-2796	639	18	such	such	ADJ
taxlaw-2796	639	19	positive	positive	ADJ
taxlaw-2796	639	20	effects	effect	NOUN
taxlaw-2796	639	21	of	of	ADP
taxlaw-2796	639	22	tax	tax	NOUN
taxlaw-2796	639	23	incentives	incentive	NOUN
taxlaw-2796	639	24	on	on	ADP
taxlaw-2796	639	25	real	real	ADJ
taxlaw-2796	639	26	investment	investment	NOUN
taxlaw-2796	639	27	(	(	PUNCT
taxlaw-2796	639	28	and	and	CCONJ
taxlaw-2796	639	29	growth	growth	NOUN
taxlaw-2796	639	30	)	)	PUNCT
taxlaw-2796	639	31	appear	appear	VERB
taxlaw-2796	639	32	to	to	PART
taxlaw-2796	639	33	be	be	AUX
taxlaw-2796	639	34	conditional	conditional	ADJ
taxlaw-2796	639	35	on	on	ADP
taxlaw-2796	639	36	the	the	DET
taxlaw-2796	639	37	existence	existence	NOUN
taxlaw-2796	639	38	of	of	ADP
taxlaw-2796	639	39	precisely	precisely	ADV
taxlaw-2796	639	40	those	those	DET
taxlaw-2796	639	41	institutional	institutional	ADJ
taxlaw-2796	639	42	and	and	CCONJ
taxlaw-2796	639	43	financial	financial	ADJ
taxlaw-2796	639	44	aspects	aspect	NOUN
taxlaw-2796	639	45	of	of	ADP
taxlaw-2796	639	46	absorptive	absorptive	ADJ
taxlaw-2796	639	47	capacity	capacity	NOUN
taxlaw-2796	639	48	that	that	PRON
taxlaw-2796	639	49	are	be	AUX
taxlaw-2796	639	50	generally	generally	ADV
taxlaw-2796	639	51	missing	miss	VERB
taxlaw-2796	639	52	in	in	ADP
taxlaw-2796	639	53	developing	develop	VERB
taxlaw-2796	639	54	countries	country	NOUN
taxlaw-2796	639	55	.	.	PUNCT
taxlaw-2796	640	1	see	see	VERB
taxlaw-2796	640	2	,	,	PUNCT
taxlaw-2796	640	3	for	for	ADP
taxlaw-2796	640	4	example	example	NOUN
taxlaw-2796	640	5	,	,	PUNCT
taxlaw-2796	640	6	the	the	DET
taxlaw-2796	640	7	extensive	extensive	ADJ
taxlaw-2796	640	8	analysis	analysis	NOUN
taxlaw-2796	640	9	in	in	ADP
taxlaw-2796	640	10	world	world	PROPN
taxlaw-2796	640	11	bank	bank	NOUN
taxlaw-2796	640	12	,	,	PUNCT
taxlaw-2796	640	13	doing	do	VERB
taxlaw-2796	640	14	business	business	NOUN
taxlaw-2796	640	15	2010	2010	NUM
taxlaw-2796	640	16	:	:	PUNCT
taxlaw-2796	640	17	reforming	reform	VERB
taxlaw-2796	640	18	through	through	ADP
taxlaw-2796	640	19	difficult	difficult	ADJ
taxlaw-2796	640	20	times	time	NOUN
taxlaw-2796	640	21	(	(	PUNCT
taxlaw-2796	640	22	2009	2009	NUM
taxlaw-2796	640	23	)	)	PUNCT
taxlaw-2796	641	1	[	[	X
taxlaw-2796	641	2	hereinafter	hereinafter	NOUN
taxlaw-2796	641	3	world	world	PROPN
taxlaw-2796	641	4	bank	bank	PROPN
taxlaw-2796	641	5	]	]	PUNCT
taxlaw-2796	641	6	.	.	PUNCT
taxlaw-2796	642	1	155	155	NUM
taxlaw-2796	642	2	.	.	PUNCT
taxlaw-2796	642	3	compare	compare	PROPN
taxlaw-2796	642	4	daniel	daniel	PROPN
taxlaw-2796	642	5	j.	j.	PROPN
taxlaw-2796	642	6	mitchell	mitchell	PROPN
taxlaw-2796	642	7	,	,	PUNCT
taxlaw-2796	642	8	eastern	eastern	PROPN
taxlaw-2796	642	9	europe	europe	PROPN
taxlaw-2796	642	10	’s	’s	PART
taxlaw-2796	642	11	flat	flat	ADJ
taxlaw-2796	642	12	tax	tax	NOUN
taxlaw-2796	642	13	revolution	revolution	NOUN
taxlaw-2796	642	14	,	,	PUNCT
taxlaw-2796	642	15	37	37	NUM
taxlaw-2796	642	16	tax	tax	NOUN
taxlaw-2796	642	17	notes	note	NOUN
taxlaw-2796	642	18	int’l	int’l	X
taxlaw-2796	642	19	989	989	NUM
taxlaw-2796	642	20	(	(	PUNCT
taxlaw-2796	642	21	2005)(flat	2005)(flat	NUM
taxlaw-2796	642	22	tax	tax	NOUN
taxlaw-2796	642	23	reforms	reform	NOUN
taxlaw-2796	642	24	have	have	AUX
taxlaw-2796	642	25	generated	generate	VERB
taxlaw-2796	642	26	impressive	impressive	ADJ
taxlaw-2796	642	27	results	result	NOUN
taxlaw-2796	642	28	,	,	PUNCT
taxlaw-2796	642	29	including	include	VERB
taxlaw-2796	642	30	faster	fast	ADJ
taxlaw-2796	642	31	growth	growth	NOUN
taxlaw-2796	642	32	,	,	PUNCT
taxlaw-2796	642	33	more	more	ADJ
taxlaw-2796	642	34	jobs	job	NOUN
taxlaw-2796	642	35	,	,	PUNCT
taxlaw-2796	642	36	and	and	CCONJ
taxlaw-2796	642	37	increased	increase	VERB
taxlaw-2796	642	38	competitiveness	competitiveness	NOUN
taxlaw-2796	642	39	)	)	PUNCT
taxlaw-2796	642	40	with	with	ADP
taxlaw-2796	642	41	clifford	clifford	PROPN
taxlaw-2796	642	42	g.	g.	PROPN
taxlaw-2796	642	43	gaddy	gaddy	PROPN
taxlaw-2796	642	44	&	&	CCONJ
taxlaw-2796	642	45	william	william	PROPN
taxlaw-2796	642	46	g.	g.	PROPN
taxlaw-2796	642	47	gale	gale	PROPN
taxlaw-2796	642	48	,	,	PUNCT
taxlaw-2796	642	49	demythologizing	demythologize	VERB
taxlaw-2796	642	50	the	the	DET
taxlaw-2796	642	51	russian	russian	ADJ
taxlaw-2796	642	52	flat	flat	ADJ
taxlaw-2796	642	53	tax	tax	NOUN
taxlaw-2796	642	54	,	,	PUNCT
taxlaw-2796	642	55	37	37	NUM
taxlaw-2796	642	56	tax	tax	NOUN
taxlaw-2796	642	57	notes	note	NOUN
taxlaw-2796	642	58	int’l	int’l	ADJ
taxlaw-2796	642	59	983	983	NUM
taxlaw-2796	642	60	,	,	PUNCT
taxlaw-2796	642	61	988	988	NUM
taxlaw-2796	642	62	(	(	PUNCT
taxlaw-2796	642	63	2005)(difficult	2005)(difficult	NUM
taxlaw-2796	642	64	to	to	PART
taxlaw-2796	642	65	establish	establish	VERB
taxlaw-2796	642	66	causal	causal	ADJ
taxlaw-2796	642	67	link	link	NOUN
taxlaw-2796	642	68	between	between	ADP
taxlaw-2796	642	69	flat	flat	ADJ
taxlaw-2796	642	70	tax	tax	NOUN
taxlaw-2796	642	71	reforms	reform	NOUN
taxlaw-2796	642	72	and	and	CCONJ
taxlaw-2796	642	73	economic	economic	ADJ
taxlaw-2796	642	74	growth	growth	NOUN
taxlaw-2796	642	75	and	and	CCONJ
taxlaw-2796	642	76	higher	high	ADJ
taxlaw-2796	642	77	tax	tax	NOUN
taxlaw-2796	642	78	revenue	revenue	NOUN
taxlaw-2796	642	79	because	because	SCONJ
taxlaw-2796	642	80	of	of	ADP
taxlaw-2796	642	81	other	other	ADJ
taxlaw-2796	642	82	concurrent	concurrent	ADJ
taxlaw-2796	642	83	factors	factor	NOUN
taxlaw-2796	642	84	that	that	PRON
taxlaw-2796	642	85	influence	influence	VERB
taxlaw-2796	642	86	growth	growth	NOUN
taxlaw-2796	642	87	and	and	CCONJ
taxlaw-2796	642	88	tax	tax	NOUN
taxlaw-2796	642	89	compliance	compliance	NOUN
taxlaw-2796	642	90	)	)	PUNCT
taxlaw-2796	642	91	.	.	PUNCT
taxlaw-2796	643	1	2010	2010	NUM
taxlaw-2796	643	2	]	]	PUNCT
taxlaw-2796	643	3	dual	dual	ADV
taxlaw-2796	643	4	i$come	i$come	PRON
taxlaw-2796	643	5	taxatio$	taxatio$	NUM
taxlaw-2796	643	6	209	209	NUM
taxlaw-2796	643	7	removing	remove	VERB
taxlaw-2796	643	8	tax	tax	NOUN
taxlaw-2796	643	9	preferences	preference	NOUN
taxlaw-2796	643	10	and	and	CCONJ
taxlaw-2796	643	11	exclusions	exclusion	NOUN
taxlaw-2796	643	12	and	and	CCONJ
taxlaw-2796	643	13	simply	simply	ADV
taxlaw-2796	643	14	moving	move	VERB
taxlaw-2796	643	15	to	to	ADP
taxlaw-2796	643	16	a	a	DET
taxlaw-2796	643	17	lower	low	ADJ
taxlaw-2796	643	18	statutory	statutory	ADJ
taxlaw-2796	643	19	rate	rate	NOUN
taxlaw-2796	643	20	would	would	AUX
taxlaw-2796	643	21	simplify	simplify	VERB
taxlaw-2796	643	22	tax	tax	NOUN
taxlaw-2796	643	23	regimes	regime	NOUN
taxlaw-2796	643	24	for	for	ADP
taxlaw-2796	643	25	both	both	CCONJ
taxlaw-2796	643	26	individual	individual	ADJ
taxlaw-2796	643	27	and	and	CCONJ
taxlaw-2796	643	28	corporate	corporate	ADJ
taxlaw-2796	643	29	taxes	taxis	NOUN
taxlaw-2796	643	30	,	,	PUNCT
taxlaw-2796	643	31	thus	thus	ADV
taxlaw-2796	643	32	reducing	reduce	VERB
taxlaw-2796	643	33	both	both	CCONJ
taxlaw-2796	643	34	administrative	administrative	ADJ
taxlaw-2796	643	35	and	and	CCONJ
taxlaw-2796	643	36	compliance	compliance	NOUN
taxlaw-2796	643	37	costs	cost	NOUN
taxlaw-2796	643	38	.	.	PUNCT
taxlaw-2796	644	1	the	the	DET
taxlaw-2796	644	2	latter	latter	ADJ
taxlaw-2796	644	3	point	point	NOUN
taxlaw-2796	644	4	is	be	AUX
taxlaw-2796	644	5	particularly	particularly	ADV
taxlaw-2796	644	6	important	important	ADJ
taxlaw-2796	644	7	because	because	SCONJ
taxlaw-2796	644	8	such	such	ADJ
taxlaw-2796	644	9	costs	cost	NOUN
taxlaw-2796	644	10	appear	appear	VERB
taxlaw-2796	644	11	to	to	PART
taxlaw-2796	644	12	create	create	VERB
taxlaw-2796	644	13	a	a	DET
taxlaw-2796	644	14	substantial	substantial	ADJ
taxlaw-2796	644	15	fiscal	fiscal	ADJ
taxlaw-2796	644	16	barrier	barrier	NOUN
taxlaw-2796	644	17	to	to	ADP
taxlaw-2796	644	18	the	the	DET
taxlaw-2796	644	19	formalization	formalization	NOUN
taxlaw-2796	644	20	of	of	ADP
taxlaw-2796	644	21	many	many	ADJ
taxlaw-2796	644	22	economic	economic	ADJ
taxlaw-2796	644	23	enterprises	enterprise	NOUN
taxlaw-2796	644	24	in	in	ADP
taxlaw-2796	644	25	developing	develop	VERB
taxlaw-2796	644	26	countries.156	countries.156	DET
taxlaw-2796	644	27	the	the	DET
taxlaw-2796	644	28	move	move	NOUN
taxlaw-2796	644	29	to	to	ADP
taxlaw-2796	644	30	a	a	DET
taxlaw-2796	644	31	dual	dual	ADJ
taxlaw-2796	644	32	income	income	NOUN
taxlaw-2796	644	33	tax	tax	NOUN
taxlaw-2796	644	34	regime	regime	NOUN
taxlaw-2796	644	35	could	could	AUX
taxlaw-2796	644	36	also	also	ADV
taxlaw-2796	644	37	provide	provide	VERB
taxlaw-2796	644	38	a	a	DET
taxlaw-2796	644	39	platform	platform	NOUN
taxlaw-2796	644	40	on	on	ADP
taxlaw-2796	644	41	which	which	PRON
taxlaw-2796	644	42	to	to	PART
taxlaw-2796	644	43	incorporate	incorporate	VERB
taxlaw-2796	644	44	other	other	ADJ
taxlaw-2796	644	45	related	related	ADJ
taxlaw-2796	644	46	reforms	reform	NOUN
taxlaw-2796	644	47	,	,	PUNCT
taxlaw-2796	644	48	such	such	ADJ
taxlaw-2796	644	49	as	as	ADP
taxlaw-2796	644	50	coordinating	coordinate	VERB
taxlaw-2796	644	51	presumptive	presumptive	ADJ
taxlaw-2796	644	52	tax	tax	NOUN
taxlaw-2796	644	53	regimes	regime	NOUN
taxlaw-2796	644	54	for	for	ADP
taxlaw-2796	644	55	small	small	ADJ
taxlaw-2796	644	56	businesses	business	NOUN
taxlaw-2796	644	57	with	with	ADP
taxlaw-2796	644	58	the	the	DET
taxlaw-2796	644	59	regular	regular	ADJ
taxlaw-2796	644	60	corporate	corporate	ADJ
taxlaw-2796	644	61	tax	tax	NOUN
taxlaw-2796	644	62	regime	regime	NOUN
taxlaw-2796	644	63	and	and	CCONJ
taxlaw-2796	644	64	integrating	integrate	VERB
taxlaw-2796	644	65	the	the	DET
taxlaw-2796	644	66	personal	personal	ADJ
taxlaw-2796	644	67	income	income	NOUN
taxlaw-2796	644	68	tax	tax	NOUN
taxlaw-2796	644	69	system	system	NOUN
taxlaw-2796	644	70	with	with	ADP
taxlaw-2796	644	71	the	the	DET
taxlaw-2796	644	72	payroll	payroll	NOUN
taxlaw-2796	644	73	or	or	CCONJ
taxlaw-2796	644	74	social	social	ADJ
taxlaw-2796	644	75	security	security	NOUN
taxlaw-2796	644	76	tax	tax	NOUN
taxlaw-2796	644	77	regimes	regime	NOUN
taxlaw-2796	644	78	.	.	PUNCT
taxlaw-2796	645	1	thus	thus	ADV
taxlaw-2796	645	2	,	,	PUNCT
taxlaw-2796	645	3	adopting	adopt	VERB
taxlaw-2796	645	4	a	a	DET
taxlaw-2796	645	5	dual	dual	ADJ
taxlaw-2796	645	6	income	income	NOUN
taxlaw-2796	645	7	tax	tax	NOUN
taxlaw-2796	645	8	regime	regime	NOUN
taxlaw-2796	645	9	may	may	AUX
taxlaw-2796	645	10	provide	provide	VERB
taxlaw-2796	645	11	the	the	DET
taxlaw-2796	645	12	opportunity	opportunity	NOUN
taxlaw-2796	645	13	to	to	PART
taxlaw-2796	645	14	coordinate	coordinate	VERB
taxlaw-2796	645	15	with	with	ADP
taxlaw-2796	645	16	existing	exist	VERB
taxlaw-2796	645	17	presumptive	presumptive	ADJ
taxlaw-2796	645	18	tax	tax	NOUN
taxlaw-2796	645	19	regimes	regime	NOUN
taxlaw-2796	645	20	and	and	CCONJ
taxlaw-2796	645	21	facilitate	facilitate	NOUN
taxlaw-2796	645	22	moving	move	VERB
taxlaw-2796	645	23	to	to	ADP
taxlaw-2796	645	24	a	a	DET
taxlaw-2796	645	25	regular	regular	ADJ
taxlaw-2796	645	26	tax	tax	NOUN
taxlaw-2796	645	27	system.157	system.157	NOUN
taxlaw-2796	645	28	for	for	ADP
taxlaw-2796	645	29	countries	country	NOUN
taxlaw-2796	645	30	with	with	ADP
taxlaw-2796	645	31	substantial	substantial	ADJ
taxlaw-2796	645	32	payroll	payroll	NOUN
taxlaw-2796	645	33	taxes	taxis	NOUN
taxlaw-2796	645	34	,	,	PUNCT
taxlaw-2796	645	35	the	the	DET
taxlaw-2796	645	36	dual	dual	ADJ
taxlaw-2796	645	37	income	income	NOUN
taxlaw-2796	645	38	tax	tax	NOUN
taxlaw-2796	645	39	provides	provide	VERB
taxlaw-2796	645	40	an	an	DET
taxlaw-2796	645	41	opportunity	opportunity	NOUN
taxlaw-2796	645	42	to	to	PART
taxlaw-2796	645	43	impose	impose	VERB
taxlaw-2796	645	44	a	a	DET
taxlaw-2796	645	45	single	single	ADJ
taxlaw-2796	645	46	tax	tax	NOUN
taxlaw-2796	645	47	on	on	ADP
taxlaw-2796	645	48	labor	labor	NOUN
taxlaw-2796	645	49	income	income	NOUN
taxlaw-2796	645	50	that	that	PRON
taxlaw-2796	645	51	would	would	AUX
taxlaw-2796	645	52	be	be	AUX
taxlaw-2796	645	53	both	both	PRON
taxlaw-2796	645	54	more	more	ADV
taxlaw-2796	645	55	transparent	transparent	ADJ
taxlaw-2796	645	56	and	and	CCONJ
taxlaw-2796	645	57	easier	easy	ADJ
taxlaw-2796	645	58	to	to	PART
taxlaw-2796	645	59	administer	administer	VERB
taxlaw-2796	645	60	.	.	PUNCT
taxlaw-2796	646	1	for	for	ADP
taxlaw-2796	646	2	that	that	DET
taxlaw-2796	646	3	matter	matter	NOUN
taxlaw-2796	646	4	,	,	PUNCT
taxlaw-2796	646	5	simply	simply	ADV
taxlaw-2796	646	6	integrating	integrate	VERB
taxlaw-2796	646	7	the	the	DET
taxlaw-2796	646	8	administration	administration	NOUN
taxlaw-2796	646	9	of	of	ADP
taxlaw-2796	646	10	payroll	payroll	NOUN
taxlaw-2796	646	11	taxes	taxis	NOUN
taxlaw-2796	646	12	with	with	ADP
taxlaw-2796	646	13	labor	labor	NOUN
taxlaw-2796	646	14	income	income	NOUN
taxlaw-2796	646	15	taxes	taxis	NOUN
taxlaw-2796	646	16	would	would	AUX
taxlaw-2796	646	17	substantially	substantially	ADV
taxlaw-2796	646	18	simplify	simplify	VERB
taxlaw-2796	646	19	and	and	CCONJ
taxlaw-2796	646	20	improve	improve	VERB
taxlaw-2796	646	21	both	both	DET
taxlaw-2796	646	22	systems	system	NOUN
taxlaw-2796	646	23	in	in	ADP
taxlaw-2796	646	24	many	many	ADJ
taxlaw-2796	646	25	countries.158	countries.158	NOUN
taxlaw-2796	646	26	the	the	DET
taxlaw-2796	646	27	move	move	NOUN
taxlaw-2796	646	28	to	to	ADP
taxlaw-2796	646	29	a	a	DET
taxlaw-2796	646	30	dual	dual	ADJ
taxlaw-2796	646	31	income	income	NOUN
taxlaw-2796	646	32	tax	tax	NOUN
taxlaw-2796	646	33	also	also	ADV
taxlaw-2796	646	34	has	have	VERB
taxlaw-2796	646	35	costs	cost	NOUN
taxlaw-2796	646	36	and	and	CCONJ
taxlaw-2796	646	37	disadvantages	disadvantage	NOUN
taxlaw-2796	646	38	.	.	PUNCT
taxlaw-2796	647	1	any	any	DET
taxlaw-2796	647	2	major	major	ADJ
taxlaw-2796	647	3	tax	tax	NOUN
taxlaw-2796	647	4	reform	reform	NOUN
taxlaw-2796	647	5	imposes	impose	VERB
taxlaw-2796	647	6	substantial	substantial	ADJ
taxlaw-2796	647	7	administrative	administrative	ADJ
taxlaw-2796	647	8	costs	cost	NOUN
taxlaw-2796	647	9	on	on	ADP
taxlaw-2796	647	10	both	both	DET
taxlaw-2796	647	11	taxpayers	taxpayer	NOUN
taxlaw-2796	647	12	and	and	CCONJ
taxlaw-2796	647	13	tax	tax	NOUN
taxlaw-2796	647	14	authorities	authority	NOUN
taxlaw-2796	647	15	.	.	PUNCT
taxlaw-2796	648	1	depending	depend	VERB
taxlaw-2796	648	2	on	on	ADP
taxlaw-2796	648	3	the	the	DET
taxlaw-2796	648	4	current	current	ADJ
taxlaw-2796	648	5	tax	tax	NOUN
taxlaw-2796	648	6	systems	system	NOUN
taxlaw-2796	648	7	in	in	ADP
taxlaw-2796	648	8	developing	develop	VERB
taxlaw-2796	648	9	countries	country	NOUN
taxlaw-2796	648	10	,	,	PUNCT
taxlaw-2796	648	11	the	the	DET
taxlaw-2796	648	12	move	move	NOUN
taxlaw-2796	648	13	to	to	ADP
taxlaw-2796	648	14	a	a	DET
taxlaw-2796	648	15	dual	dual	ADJ
taxlaw-2796	648	16	income	income	NOUN
taxlaw-2796	648	17	tax	tax	NOUN
taxlaw-2796	648	18	could	could	AUX
taxlaw-2796	648	19	substantially	substantially	ADV
taxlaw-2796	648	20	raise	raise	VERB
taxlaw-2796	648	21	the	the	DET
taxlaw-2796	648	22	cost	cost	NOUN
taxlaw-2796	648	23	of	of	ADP
taxlaw-2796	648	24	debt	debt	NOUN
taxlaw-2796	648	25	capital	capital	NOUN
taxlaw-2796	648	26	,	,	PUNCT
taxlaw-2796	648	27	especially	especially	ADV
taxlaw-2796	648	28	if	if	SCONJ
taxlaw-2796	648	29	countries	country	NOUN
taxlaw-2796	648	30	adopt	adopt	VERB
taxlaw-2796	648	31	more	more	ADV
taxlaw-2796	648	32	effective	effective	ADJ
taxlaw-2796	648	33	final	final	ADJ
taxlaw-2796	648	34	withholding	withholding	NOUN
taxlaw-2796	648	35	regimes	regime	NOUN
taxlaw-2796	648	36	.	.	PUNCT
taxlaw-2796	649	1	differences	difference	NOUN
taxlaw-2796	649	2	in	in	ADP
taxlaw-2796	649	3	tax	tax	NOUN
taxlaw-2796	649	4	rates	rate	NOUN
taxlaw-2796	649	5	on	on	ADP
taxlaw-2796	649	6	labor	labor	NOUN
taxlaw-2796	649	7	and	and	CCONJ
taxlaw-2796	649	8	capital	capital	NOUN
taxlaw-2796	649	9	income	income	NOUN
taxlaw-2796	649	10	,	,	PUNCT
taxlaw-2796	649	11	as	as	ADV
taxlaw-2796	649	12	well	well	ADV
taxlaw-2796	649	13	as	as	ADP
taxlaw-2796	649	14	any	any	DET
taxlaw-2796	649	15	differences	difference	NOUN
taxlaw-2796	649	16	between	between	ADP
taxlaw-2796	649	17	tax	tax	NOUN
taxlaw-2796	649	18	rates	rate	NOUN
taxlaw-2796	649	19	on	on	ADP
taxlaw-2796	649	20	capital	capital	NOUN
taxlaw-2796	649	21	income	income	NOUN
taxlaw-2796	649	22	under	under	ADP
taxlaw-2796	649	23	the	the	DET
taxlaw-2796	649	24	personal	personal	ADJ
taxlaw-2796	649	25	tax	tax	NOUN
taxlaw-2796	649	26	system	system	NOUN
taxlaw-2796	649	27	and	and	CCONJ
taxlaw-2796	649	28	corporate	corporate	ADJ
taxlaw-2796	649	29	tax	tax	NOUN
taxlaw-2796	649	30	rates	rate	NOUN
taxlaw-2796	649	31	,	,	PUNCT
taxlaw-2796	649	32	would	would	AUX
taxlaw-2796	649	33	also	also	ADV
taxlaw-2796	649	34	present	present	VERB
taxlaw-2796	649	35	incentives	incentive	NOUN
taxlaw-2796	649	36	for	for	SCONJ
taxlaw-2796	649	37	taxpayers	taxpayer	NOUN
taxlaw-2796	649	38	to	to	PART
taxlaw-2796	649	39	structure	structure	VERB
taxlaw-2796	649	40	the	the	DET
taxlaw-2796	649	41	type	type	NOUN
taxlaw-2796	649	42	and	and	CCONJ
taxlaw-2796	649	43	form	form	NOUN
taxlaw-2796	649	44	of	of	ADP
taxlaw-2796	649	45	income	income	NOUN
taxlaw-2796	649	46	to	to	PART
taxlaw-2796	649	47	reduce	reduce	VERB
taxlaw-2796	649	48	tax	tax	NOUN
taxlaw-2796	649	49	liability	liability	NOUN
taxlaw-2796	649	50	.	.	PUNCT
taxlaw-2796	650	1	however	however	ADV
taxlaw-2796	650	2	,	,	PUNCT
taxlaw-2796	650	3	this	this	DET
taxlaw-2796	650	4	problem	problem	NOUN
taxlaw-2796	650	5	is	be	AUX
taxlaw-2796	650	6	likely	likely	ADJ
taxlaw-2796	650	7	of	of	ADP
taxlaw-2796	650	8	less	less	ADJ
taxlaw-2796	650	9	concern	concern	NOUN
taxlaw-2796	650	10	in	in	ADP
taxlaw-2796	650	11	developing	develop	VERB
taxlaw-2796	650	12	countries	country	NOUN
taxlaw-2796	650	13	,	,	PUNCT
taxlaw-2796	650	14	because	because	SCONJ
taxlaw-2796	650	15	of	of	ADP
taxlaw-2796	650	16	the	the	DET
taxlaw-2796	650	17	smaller	small	ADJ
taxlaw-2796	650	18	difference	difference	NOUN
taxlaw-2796	650	19	in	in	ADP
taxlaw-2796	650	20	the	the	DET
taxlaw-2796	650	21	effective	effective	ADJ
taxlaw-2796	650	22	marginal	marginal	ADJ
taxlaw-2796	650	23	tax	tax	NOUN
taxlaw-2796	650	24	rates	rate	NOUN
taxlaw-2796	650	25	for	for	ADP
taxlaw-2796	650	26	capital	capital	NOUN
taxlaw-2796	650	27	income	income	NOUN
taxlaw-2796	650	28	,	,	PUNCT
taxlaw-2796	650	29	labor	labor	NOUN
taxlaw-2796	650	30	income	income	NOUN
taxlaw-2796	650	31	and	and	CCONJ
taxlaw-2796	650	32	corporate	corporate	ADJ
taxlaw-2796	650	33	income	income	NOUN
taxlaw-2796	650	34	rate	rate	NOUN
taxlaw-2796	650	35	than	than	ADP
taxlaw-2796	650	36	exists	exist	NOUN
taxlaw-2796	650	37	in	in	ADP
taxlaw-2796	650	38	developed	develop	VERB
taxlaw-2796	650	39	countries.159	countries.159	PROPN
taxlaw-2796	650	40	finally	finally	ADV
taxlaw-2796	650	41	,	,	PUNCT
taxlaw-2796	650	42	it	it	PRON
taxlaw-2796	650	43	is	be	AUX
taxlaw-2796	650	44	important	important	ADJ
taxlaw-2796	650	45	not	not	PART
taxlaw-2796	650	46	to	to	PART
taxlaw-2796	650	47	compare	compare	VERB
taxlaw-2796	650	48	the	the	DET
taxlaw-2796	650	49	dual	dual	ADJ
taxlaw-2796	650	50	income	income	NOUN
taxlaw-2796	650	51	tax	tax	NOUN
taxlaw-2796	650	52	to	to	ADP
taxlaw-2796	650	53	some	some	DET
taxlaw-2796	650	54	156	156	NUM
taxlaw-2796	650	55	.	.	PUNCT
taxlaw-2796	651	1	world	world	PROPN
taxlaw-2796	651	2	bank	bank	PROPN
taxlaw-2796	651	3	,	,	PUNCT
taxlaw-2796	651	4	supra	supra	PROPN
taxlaw-2796	651	5	note	note	PROPN
taxlaw-2796	651	6	154	154	NUM
taxlaw-2796	651	7	,	,	PUNCT
taxlaw-2796	651	8	at	at	ADP
taxlaw-2796	651	9	9	9	NUM
taxlaw-2796	651	10	.	.	PUNCT
taxlaw-2796	651	11	157	157	NUM
taxlaw-2796	651	12	.	.	PUNCT
taxlaw-2796	652	1	the	the	DET
taxlaw-2796	652	2	economic	economic	ADJ
taxlaw-2796	652	3	and	and	CCONJ
taxlaw-2796	652	4	administrative	administrative	ADJ
taxlaw-2796	652	5	importance	importance	NOUN
taxlaw-2796	652	6	of	of	ADP
taxlaw-2796	652	7	providing	provide	VERB
taxlaw-2796	652	8	an	an	DET
taxlaw-2796	652	9	incentive	incentive	NOUN
taxlaw-2796	652	10	for	for	SCONJ
taxlaw-2796	652	11	firms	firm	NOUN
taxlaw-2796	652	12	to	to	PART
taxlaw-2796	652	13	move	move	VERB
taxlaw-2796	652	14	from	from	ADP
taxlaw-2796	652	15	a	a	DET
taxlaw-2796	652	16	presumptive	presumptive	NOUN
taxlaw-2796	652	17	to	to	ADP
taxlaw-2796	652	18	the	the	DET
taxlaw-2796	652	19	regular	regular	ADJ
taxlaw-2796	652	20	income	income	NOUN
taxlaw-2796	652	21	tax	tax	NOUN
taxlaw-2796	652	22	regime	regime	NOUN
taxlaw-2796	652	23	is	be	AUX
taxlaw-2796	652	24	emphasized	emphasize	VERB
taxlaw-2796	652	25	by	by	ADP
taxlaw-2796	652	26	bird	bird	PROPN
taxlaw-2796	652	27	&	&	CCONJ
taxlaw-2796	652	28	wallace	wallace	PROPN
taxlaw-2796	652	29	,	,	PUNCT
taxlaw-2796	652	30	supra	supra	PROPN
taxlaw-2796	652	31	note	note	NOUN
taxlaw-2796	652	32	125	125	NUM
taxlaw-2796	652	33	,	,	PUNCT
taxlaw-2796	652	34	at	at	ADP
taxlaw-2796	652	35	143–44	143–44	NUM
taxlaw-2796	652	36	.	.	PROPN
taxlaw-2796	652	37	158	158	NUM
taxlaw-2796	652	38	.	.	PUNCT
taxlaw-2796	653	1	peter	peter	PROPN
taxlaw-2796	653	2	barrand	barrand	PROPN
taxlaw-2796	653	3	,	,	PUNCT
taxlaw-2796	653	4	stanford	stanford	PROPN
taxlaw-2796	653	5	ross	ross	PROPN
taxlaw-2796	653	6	&	&	CCONJ
taxlaw-2796	653	7	graham	graham	PROPN
taxlaw-2796	653	8	harrison	harrison	PROPN
taxlaw-2796	653	9	,	,	PUNCT
taxlaw-2796	653	10	integrating	integrate	VERB
taxlaw-2796	653	11	a	a	DET
taxlaw-2796	653	12	unified	unified	ADJ
taxlaw-2796	653	13	revenue	revenue	NOUN
taxlaw-2796	653	14	administration	administration	NOUN
taxlaw-2796	653	15	for	for	ADP
taxlaw-2796	653	16	tax	tax	NOUN
taxlaw-2796	653	17	and	and	CCONJ
taxlaw-2796	653	18	social	social	ADJ
taxlaw-2796	653	19	contribution	contribution	NOUN
taxlaw-2796	653	20	collections	collection	NOUN
taxlaw-2796	653	21	:	:	PUNCT
taxlaw-2796	653	22	experiences	experience	NOUN
taxlaw-2796	653	23	of	of	ADP
taxlaw-2796	653	24	central	central	ADJ
taxlaw-2796	653	25	and	and	CCONJ
taxlaw-2796	653	26	eastern	eastern	ADJ
taxlaw-2796	653	27	european	european	ADJ
taxlaw-2796	653	28	countries	country	NOUN
taxlaw-2796	653	29	33	33	NUM
taxlaw-2796	653	30	(	(	PUNCT
taxlaw-2796	653	31	imf	imf	PROPN
taxlaw-2796	653	32	,	,	PUNCT
taxlaw-2796	653	33	working	working	NOUN
taxlaw-2796	653	34	paper	paper	NOUN
taxlaw-2796	653	35	no	no	INTJ
taxlaw-2796	653	36	.	.	NOUN
taxlaw-2796	653	37	04/237	04/237	NUM
taxlaw-2796	653	38	,	,	PUNCT
taxlaw-2796	653	39	2004	2004	NUM
taxlaw-2796	653	40	)	)	PUNCT
taxlaw-2796	653	41	.	.	PUNCT
taxlaw-2796	654	1	159	159	NUM
taxlaw-2796	654	2	.	.	PUNCT
taxlaw-2796	655	1	the	the	DET
taxlaw-2796	655	2	rate	rate	NOUN
taxlaw-2796	655	3	differentials	differential	NOUN
taxlaw-2796	655	4	will	will	AUX
taxlaw-2796	655	5	likely	likely	ADV
taxlaw-2796	655	6	be	be	AUX
taxlaw-2796	655	7	smaller	small	ADJ
taxlaw-2796	655	8	in	in	ADP
taxlaw-2796	655	9	developing	develop	VERB
taxlaw-2796	655	10	countries	country	NOUN
taxlaw-2796	655	11	because	because	SCONJ
taxlaw-2796	655	12	it	it	PRON
taxlaw-2796	655	13	is	be	AUX
taxlaw-2796	655	14	unlikely	unlikely	ADJ
taxlaw-2796	655	15	that	that	SCONJ
taxlaw-2796	655	16	developing	develop	VERB
taxlaw-2796	655	17	countries	country	NOUN
taxlaw-2796	655	18	could	could	AUX
taxlaw-2796	655	19	successfully	successfully	ADV
taxlaw-2796	655	20	adopt	adopt	VERB
taxlaw-2796	655	21	and	and	CCONJ
taxlaw-2796	655	22	enforce	enforce	VERB
taxlaw-2796	655	23	personal	personal	ADJ
taxlaw-2796	655	24	income	income	NOUN
taxlaw-2796	655	25	tax	tax	NOUN
taxlaw-2796	655	26	rates	rate	NOUN
taxlaw-2796	655	27	comparable	comparable	ADJ
taxlaw-2796	655	28	to	to	ADP
taxlaw-2796	655	29	the	the	DET
taxlaw-2796	655	30	high	high	ADJ
taxlaw-2796	655	31	tax	tax	NOUN
taxlaw-2796	655	32	rates	rate	NOUN
taxlaw-2796	655	33	found	find	VERB
taxlaw-2796	655	34	in	in	ADP
taxlaw-2796	655	35	nordic	nordic	ADJ
taxlaw-2796	655	36	countries	country	NOUN
taxlaw-2796	655	37	.	.	PUNCT
taxlaw-2796	656	1	210	210	NUM
taxlaw-2796	656	2	columbia	columbia	PROPN
taxlaw-2796	656	3	jour$al	jour$al	PROPN
taxlaw-2796	656	4	of	of	ADP
taxlaw-2796	656	5	tax	tax	NOUN
taxlaw-2796	656	6	law	law	NOUN
taxlaw-2796	656	7	[	[	X
taxlaw-2796	656	8	vol	vol	NOUN
taxlaw-2796	656	9	.	.	PUNCT
taxlaw-2796	657	1	1:174	1:174	NUM
taxlaw-2796	657	2	ideal	ideal	ADJ
taxlaw-2796	657	3	tax	tax	NOUN
taxlaw-2796	657	4	regime	regime	NOUN
taxlaw-2796	657	5	with	with	ADP
taxlaw-2796	657	6	high	high	ADJ
taxlaw-2796	657	7	levels	level	NOUN
taxlaw-2796	657	8	of	of	ADP
taxlaw-2796	657	9	tax	tax	NOUN
taxlaw-2796	657	10	compliance	compliance	NOUN
taxlaw-2796	657	11	,	,	PUNCT
taxlaw-2796	657	12	but	but	CCONJ
taxlaw-2796	657	13	rather	rather	ADV
taxlaw-2796	657	14	to	to	ADP
taxlaw-2796	657	15	the	the	DET
taxlaw-2796	657	16	current	current	ADJ
taxlaw-2796	657	17	imperfect	imperfect	ADJ
taxlaw-2796	657	18	tax	tax	NOUN
taxlaw-2796	657	19	regimes	regime	NOUN
taxlaw-2796	657	20	and	and	CCONJ
taxlaw-2796	657	21	compliance	compliance	NOUN
taxlaw-2796	657	22	rates	rate	NOUN
taxlaw-2796	657	23	in	in	ADP
taxlaw-2796	657	24	the	the	DET
taxlaw-2796	657	25	particular	particular	ADJ
taxlaw-2796	657	26	country.160	country.160	ADJ
taxlaw-2796	657	27	difficulties	difficulty	NOUN
taxlaw-2796	657	28	exist	exist	VERB
taxlaw-2796	657	29	in	in	ADP
taxlaw-2796	657	30	estimating	estimate	VERB
taxlaw-2796	657	31	the	the	DET
taxlaw-2796	657	32	amount	amount	NOUN
taxlaw-2796	657	33	of	of	ADP
taxlaw-2796	657	34	any	any	DET
taxlaw-2796	657	35	revenue	revenue	NOUN
taxlaw-2796	657	36	or	or	CCONJ
taxlaw-2796	657	37	progressivity	progressivity	NOUN
taxlaw-2796	657	38	gains	gain	NOUN
taxlaw-2796	657	39	or	or	CCONJ
taxlaw-2796	657	40	losses	loss	NOUN
taxlaw-2796	657	41	from	from	ADP
taxlaw-2796	657	42	the	the	DET
taxlaw-2796	657	43	move	move	NOUN
taxlaw-2796	657	44	to	to	ADP
taxlaw-2796	657	45	a	a	DET
taxlaw-2796	657	46	dual	dual	ADJ
taxlaw-2796	657	47	income	income	NOUN
taxlaw-2796	657	48	tax	tax	NOUN
taxlaw-2796	657	49	without	without	ADP
taxlaw-2796	657	50	examining	examine	VERB
taxlaw-2796	657	51	the	the	DET
taxlaw-2796	657	52	details	detail	NOUN
taxlaw-2796	657	53	of	of	ADP
taxlaw-2796	657	54	the	the	DET
taxlaw-2796	657	55	proposed	propose	VERB
taxlaw-2796	657	56	reforms	reform	NOUN
taxlaw-2796	657	57	and	and	CCONJ
taxlaw-2796	657	58	the	the	DET
taxlaw-2796	657	59	effectiveness	effectiveness	NOUN
taxlaw-2796	657	60	of	of	ADP
taxlaw-2796	657	61	the	the	DET
taxlaw-2796	657	62	existing	exist	VERB
taxlaw-2796	657	63	tax	tax	NOUN
taxlaw-2796	657	64	regimes	regime	NOUN
taxlaw-2796	657	65	.	.	PUNCT
taxlaw-2796	658	1	revenue	revenue	NOUN
taxlaw-2796	658	2	gains	gain	NOUN
taxlaw-2796	658	3	from	from	ADP
taxlaw-2796	658	4	adopting	adopt	VERB
taxlaw-2796	658	5	a	a	DET
taxlaw-2796	658	6	dual	dual	ADJ
taxlaw-2796	658	7	income	income	NOUN
taxlaw-2796	658	8	tax	tax	NOUN
taxlaw-2796	658	9	would	would	AUX
taxlaw-2796	658	10	likely	likely	ADV
taxlaw-2796	658	11	be	be	AUX
taxlaw-2796	658	12	greater	great	ADJ
taxlaw-2796	658	13	in	in	ADP
taxlaw-2796	658	14	those	those	DET
taxlaw-2796	658	15	countries	country	NOUN
taxlaw-2796	658	16	where	where	SCONJ
taxlaw-2796	658	17	the	the	DET
taxlaw-2796	658	18	prior	prior	ADJ
taxlaw-2796	658	19	tax	tax	NOUN
taxlaw-2796	658	20	treatment	treatment	NOUN
taxlaw-2796	658	21	of	of	ADP
taxlaw-2796	658	22	income	income	NOUN
taxlaw-2796	658	23	from	from	ADP
taxlaw-2796	658	24	capital	capital	NOUN
taxlaw-2796	658	25	was	be	AUX
taxlaw-2796	658	26	ineffective	ineffective	ADJ
taxlaw-2796	658	27	and	and	CCONJ
taxlaw-2796	658	28	where	where	SCONJ
taxlaw-2796	658	29	the	the	DET
taxlaw-2796	658	30	change	change	NOUN
taxlaw-2796	658	31	to	to	ADP
taxlaw-2796	658	32	the	the	DET
taxlaw-2796	658	33	dual	dual	ADJ
taxlaw-2796	658	34	income	income	NOUN
taxlaw-2796	658	35	tax	tax	NOUN
taxlaw-2796	658	36	might	might	AUX
taxlaw-2796	658	37	reduce	reduce	VERB
taxlaw-2796	658	38	the	the	DET
taxlaw-2796	658	39	size	size	NOUN
taxlaw-2796	658	40	of	of	ADP
taxlaw-2796	658	41	the	the	DET
taxlaw-2796	658	42	informal	informal	ADJ
taxlaw-2796	658	43	economy	economy	NOUN
taxlaw-2796	658	44	by	by	ADP
taxlaw-2796	658	45	reducing	reduce	VERB
taxlaw-2796	658	46	tax	tax	NOUN
taxlaw-2796	658	47	barriers	barrier	NOUN
taxlaw-2796	658	48	to	to	ADP
taxlaw-2796	658	49	formalization	formalization	VERB
taxlaw-2796	658	50	.	.	PUNCT
taxlaw-2796	659	1	similarly	similarly	ADV
taxlaw-2796	659	2	,	,	PUNCT
taxlaw-2796	659	3	in	in	ADP
taxlaw-2796	659	4	developing	develop	VERB
taxlaw-2796	659	5	countries	country	NOUN
taxlaw-2796	659	6	that	that	PRON
taxlaw-2796	659	7	have	have	VERB
taxlaw-2796	659	8	relatively	relatively	ADV
taxlaw-2796	659	9	ineffective	ineffective	ADJ
taxlaw-2796	659	10	taxation	taxation	NOUN
taxlaw-2796	659	11	of	of	ADP
taxlaw-2796	659	12	capital	capital	NOUN
taxlaw-2796	659	13	income	income	NOUN
taxlaw-2796	659	14	,	,	PUNCT
taxlaw-2796	659	15	a	a	DET
taxlaw-2796	659	16	dual	dual	ADJ
taxlaw-2796	659	17	income	income	NOUN
taxlaw-2796	659	18	tax	tax	NOUN
taxlaw-2796	659	19	may	may	AUX
taxlaw-2796	659	20	even	even	ADV
taxlaw-2796	659	21	produce	produce	VERB
taxlaw-2796	659	22	some	some	DET
taxlaw-2796	659	23	progressivity	progressivity	NOUN
taxlaw-2796	659	24	gains	gain	NOUN
taxlaw-2796	659	25	,	,	PUNCT
taxlaw-2796	659	26	particularly	particularly	ADV
taxlaw-2796	659	27	if	if	SCONJ
taxlaw-2796	659	28	reforms	reform	NOUN
taxlaw-2796	659	29	succeed	succeed	VERB
taxlaw-2796	659	30	in	in	ADP
taxlaw-2796	659	31	reducing	reduce	VERB
taxlaw-2796	659	32	taxes	taxis	NOUN
taxlaw-2796	659	33	on	on	ADP
taxlaw-2796	659	34	income	income	NOUN
taxlaw-2796	659	35	of	of	ADP
taxlaw-2796	659	36	low	low	ADJ
taxlaw-2796	659	37	wage	wage	NOUN
taxlaw-2796	659	38	earners	earner	NOUN
taxlaw-2796	659	39	and	and	CCONJ
taxlaw-2796	659	40	increasing	increase	VERB
taxlaw-2796	659	41	taxes	taxis	NOUN
taxlaw-2796	659	42	on	on	ADP
taxlaw-2796	659	43	income	income	NOUN
taxlaw-2796	659	44	of	of	ADP
taxlaw-2796	659	45	higher	high	ADJ
taxlaw-2796	659	46	wage	wage	NOUN
taxlaw-2796	659	47	earners	earner	NOUN
taxlaw-2796	659	48	and	and	CCONJ
taxlaw-2796	659	49	capital	capital	NOUN
taxlaw-2796	659	50	income	income	NOUN
taxlaw-2796	659	51	.	.	PUNCT
taxlaw-2796	660	1	iv	iv	X
taxlaw-2796	660	2	.	.	PUNCT
taxlaw-2796	661	1	dual	dual	ADJ
taxlaw-2796	661	2	income	income	NOUN
taxlaw-2796	661	3	tax	tax	NOUN
taxlaw-2796	661	4	versus	versus	ADP
taxlaw-2796	661	5	flat	flat	ADJ
taxlaw-2796	661	6	tax	tax	NOUN
taxlaw-2796	661	7	regimes	regime	NOUN
taxlaw-2796	661	8	if	if	SCONJ
taxlaw-2796	661	9	policymakers	policymaker	NOUN
taxlaw-2796	661	10	in	in	ADP
taxlaw-2796	661	11	developing	develop	VERB
taxlaw-2796	661	12	countries	country	NOUN
taxlaw-2796	661	13	wish	wish	VERB
taxlaw-2796	661	14	to	to	PART
taxlaw-2796	661	15	retain	retain	VERB
taxlaw-2796	661	16	an	an	DET
taxlaw-2796	661	17	income	income	NOUN
taxlaw-2796	661	18	tax	tax	NOUN
taxlaw-2796	661	19	,	,	PUNCT
taxlaw-2796	661	20	there	there	PRON
taxlaw-2796	661	21	are	be	VERB
taxlaw-2796	661	22	competing	compete	VERB
taxlaw-2796	661	23	tax	tax	NOUN
taxlaw-2796	661	24	reform	reform	NOUN
taxlaw-2796	661	25	options	option	NOUN
taxlaw-2796	661	26	.	.	PUNCT
taxlaw-2796	662	1	choices	choice	NOUN
taxlaw-2796	662	2	include	include	VERB
taxlaw-2796	662	3	trying	try	VERB
taxlaw-2796	662	4	to	to	PART
taxlaw-2796	662	5	improve	improve	VERB
taxlaw-2796	662	6	the	the	DET
taxlaw-2796	662	7	comprehensive	comprehensive	ADJ
taxlaw-2796	662	8	income	income	NOUN
taxlaw-2796	662	9	tax	tax	NOUN
taxlaw-2796	662	10	model	model	NOUN
taxlaw-2796	662	11	,	,	PUNCT
taxlaw-2796	662	12	adopting	adopt	VERB
taxlaw-2796	662	13	a	a	DET
taxlaw-2796	662	14	dual	dual	ADJ
taxlaw-2796	662	15	income	income	NOUN
taxlaw-2796	662	16	tax	tax	NOUN
taxlaw-2796	662	17	,	,	PUNCT
taxlaw-2796	662	18	or	or	CCONJ
taxlaw-2796	662	19	adopting	adopt	VERB
taxlaw-2796	662	20	a	a	DET
taxlaw-2796	662	21	flat	flat	ADJ
taxlaw-2796	662	22	rate	rate	NOUN
taxlaw-2796	662	23	tax.161	tax.161	NOUN
taxlaw-2796	662	24	the	the	DET
taxlaw-2796	662	25	choice	choice	NOUN
taxlaw-2796	662	26	between	between	ADP
taxlaw-2796	662	27	a	a	DET
taxlaw-2796	662	28	dual	dual	ADJ
taxlaw-2796	662	29	income	income	NOUN
taxlaw-2796	662	30	tax	tax	NOUN
taxlaw-2796	662	31	and	and	CCONJ
taxlaw-2796	662	32	a	a	DET
taxlaw-2796	662	33	flat	flat	ADJ
taxlaw-2796	662	34	tax	tax	NOUN
taxlaw-2796	662	35	appears	appear	VERB
taxlaw-2796	662	36	relatively	relatively	ADV
taxlaw-2796	662	37	straightforward	straightforward	ADJ
taxlaw-2796	662	38	:	:	PUNCT
taxlaw-2796	662	39	the	the	DET
taxlaw-2796	662	40	dual	dual	ADJ
taxlaw-2796	662	41	income	income	NOUN
taxlaw-2796	662	42	tax	tax	NOUN
taxlaw-2796	662	43	provides	provide	VERB
taxlaw-2796	662	44	for	for	ADP
taxlaw-2796	662	45	a	a	DET
taxlaw-2796	662	46	single	single	ADJ
taxlaw-2796	662	47	tax	tax	NOUN
taxlaw-2796	662	48	rate	rate	NOUN
taxlaw-2796	662	49	only	only	ADV
taxlaw-2796	662	50	on	on	ADP
taxlaw-2796	662	51	capital	capital	NOUN
taxlaw-2796	662	52	income	income	NOUN
taxlaw-2796	662	53	whereas	whereas	SCONJ
taxlaw-2796	662	54	the	the	DET
taxlaw-2796	662	55	flat	flat	ADJ
taxlaw-2796	662	56	tax	tax	NOUN
taxlaw-2796	662	57	applies	apply	VERB
taxlaw-2796	662	58	a	a	DET
taxlaw-2796	662	59	single	single	ADJ
taxlaw-2796	662	60	rate	rate	NOUN
taxlaw-2796	662	61	to	to	ADP
taxlaw-2796	662	62	all	all	DET
taxlaw-2796	662	63	types	type	NOUN
taxlaw-2796	662	64	of	of	ADP
taxlaw-2796	662	65	income	income	NOUN
taxlaw-2796	662	66	.	.	PUNCT
taxlaw-2796	663	1	the	the	DET
taxlaw-2796	663	2	differences	difference	NOUN
taxlaw-2796	663	3	between	between	ADP
taxlaw-2796	663	4	dual	dual	ADJ
taxlaw-2796	663	5	income	income	NOUN
taxlaw-2796	663	6	tax	tax	NOUN
taxlaw-2796	663	7	and	and	CCONJ
taxlaw-2796	663	8	flat	flat	ADJ
taxlaw-2796	663	9	tax	tax	NOUN
taxlaw-2796	663	10	systems	system	NOUN
taxlaw-2796	663	11	,	,	PUNCT
taxlaw-2796	663	12	however	however	ADV
taxlaw-2796	663	13	,	,	PUNCT
taxlaw-2796	663	14	may	may	AUX
taxlaw-2796	663	15	be	be	AUX
taxlaw-2796	663	16	greater	great	ADJ
taxlaw-2796	663	17	or	or	CCONJ
taxlaw-2796	663	18	less	less	ADJ
taxlaw-2796	663	19	depending	depend	VERB
taxlaw-2796	663	20	on	on	ADP
taxlaw-2796	663	21	several	several	ADJ
taxlaw-2796	663	22	factors	factor	NOUN
taxlaw-2796	663	23	,	,	PUNCT
taxlaw-2796	663	24	such	such	ADJ
taxlaw-2796	663	25	as	as	ADP
taxlaw-2796	663	26	the	the	DET
taxlaw-2796	663	27	zero	zero	NUM
taxlaw-2796	663	28	bracket	bracket	NOUN
taxlaw-2796	663	29	amount	amount	NOUN
taxlaw-2796	663	30	and	and	CCONJ
taxlaw-2796	663	31	rate	rate	NOUN
taxlaw-2796	663	32	structure	structure	NOUN
taxlaw-2796	663	33	under	under	ADP
taxlaw-2796	663	34	the	the	DET
taxlaw-2796	663	35	personal	personal	ADJ
taxlaw-2796	663	36	income	income	NOUN
taxlaw-2796	663	37	tax	tax	NOUN
taxlaw-2796	663	38	,	,	PUNCT
taxlaw-2796	663	39	the	the	DET
taxlaw-2796	663	40	tax	tax	NOUN
taxlaw-2796	663	41	rate	rate	NOUN
taxlaw-2796	663	42	differential	differential	NOUN
taxlaw-2796	663	43	between	between	ADP
taxlaw-2796	663	44	the	the	DET
taxlaw-2796	663	45	personal	personal	ADJ
taxlaw-2796	663	46	income	income	NOUN
taxlaw-2796	663	47	tax	tax	NOUN
taxlaw-2796	663	48	system	system	NOUN
taxlaw-2796	663	49	and	and	CCONJ
taxlaw-2796	663	50	the	the	DET
taxlaw-2796	663	51	corporate	corporate	ADJ
taxlaw-2796	663	52	tax	tax	NOUN
taxlaw-2796	663	53	system	system	NOUN
taxlaw-2796	663	54	,	,	PUNCT
taxlaw-2796	663	55	the	the	DET
taxlaw-2796	663	56	integration	integration	NOUN
taxlaw-2796	663	57	of	of	ADP
taxlaw-2796	663	58	the	the	DET
taxlaw-2796	663	59	personal	personal	ADJ
taxlaw-2796	663	60	and	and	CCONJ
taxlaw-2796	663	61	corporate	corporate	ADJ
taxlaw-2796	663	62	tax	tax	NOUN
taxlaw-2796	663	63	systems	system	NOUN
taxlaw-2796	663	64	,	,	PUNCT
taxlaw-2796	663	65	and	and	CCONJ
taxlaw-2796	663	66	the	the	DET
taxlaw-2796	663	67	presence	presence	NOUN
taxlaw-2796	663	68	of	of	ADP
taxlaw-2796	663	69	payroll	payroll	NOUN
taxlaw-2796	663	70	or	or	CCONJ
taxlaw-2796	663	71	social	social	ADJ
taxlaw-2796	663	72	security	security	NOUN
taxlaw-2796	663	73	tax	tax	NOUN
taxlaw-2796	663	74	on	on	ADP
taxlaw-2796	663	75	labor	labor	NOUN
taxlaw-2796	663	76	income	income	NOUN
taxlaw-2796	663	77	.	.	PUNCT
taxlaw-2796	664	1	160	160	NUM
taxlaw-2796	664	2	.	.	PUNCT
taxlaw-2796	665	1	for	for	ADP
taxlaw-2796	665	2	a	a	DET
taxlaw-2796	665	3	similar	similar	ADJ
taxlaw-2796	665	4	conclusion	conclusion	NOUN
taxlaw-2796	665	5	with	with	ADP
taxlaw-2796	665	6	respect	respect	NOUN
taxlaw-2796	665	7	to	to	ADP
taxlaw-2796	665	8	adopting	adopt	VERB
taxlaw-2796	665	9	a	a	DET
taxlaw-2796	665	10	dual	dual	ADJ
taxlaw-2796	665	11	income	income	NOUN
taxlaw-2796	665	12	tax	tax	NOUN
taxlaw-2796	665	13	in	in	ADP
taxlaw-2796	665	14	the	the	DET
taxlaw-2796	665	15	united	united	PROPN
taxlaw-2796	665	16	states	states	PROPN
taxlaw-2796	665	17	,	,	PUNCT
taxlaw-2796	665	18	see	see	VERB
taxlaw-2796	665	19	kleinbard	kleinbard	ADJ
taxlaw-2796	665	20	,	,	PUNCT
taxlaw-2796	665	21	supra	supra	PROPN
taxlaw-2796	665	22	note	note	NOUN
taxlaw-2796	665	23	17	17	NUM
taxlaw-2796	665	24	,	,	PUNCT
taxlaw-2796	665	25	at	at	ADP
taxlaw-2796	665	26	45	45	NUM
taxlaw-2796	665	27	.	.	NOUN
taxlaw-2796	665	28	161	161	NUM
taxlaw-2796	665	29	.	.	PUNCT
taxlaw-2796	666	1	see	see	VERB
taxlaw-2796	666	2	generally	generally	ADV
taxlaw-2796	666	3	michael	michael	PROPN
taxlaw-2796	666	4	keen	keen	PROPN
taxlaw-2796	666	5	,	,	PUNCT
taxlaw-2796	666	6	yitae	yitae	PROPN
taxlaw-2796	666	7	kim	kim	PROPN
taxlaw-2796	666	8	&	&	CCONJ
taxlaw-2796	666	9	ricardo	ricardo	PROPN
taxlaw-2796	666	10	varsano	varsano	PROPN
taxlaw-2796	666	11	,	,	PUNCT
taxlaw-2796	666	12	the	the	DET
taxlaw-2796	666	13	“	"	PUNCT
taxlaw-2796	666	14	flat	flat	ADJ
taxlaw-2796	666	15	tax(es	tax(es	NOUN
taxlaw-2796	666	16	)	)	PUNCT
taxlaw-2796	666	17	”	"	PUNCT
taxlaw-2796	666	18	:	:	PUNCT
taxlaw-2796	666	19	principles	principle	NOUN
taxlaw-2796	666	20	and	and	CCONJ
taxlaw-2796	666	21	experience	experience	NOUN
taxlaw-2796	666	22	,	,	PUNCT
taxlaw-2796	666	23	15	15	NUM
taxlaw-2796	666	24	int’l	int’l	NUM
taxlaw-2796	666	25	tax	tax	NOUN
taxlaw-2796	666	26	pub	pub	NOUN
taxlaw-2796	666	27	.	.	PUNCT
taxlaw-2796	667	1	fin	fin	NOUN
taxlaw-2796	667	2	.	.	PUNCT
taxlaw-2796	668	1	712	712	NUM
taxlaw-2796	668	2	,	,	PUNCT
taxlaw-2796	668	3	715	715	NUM
taxlaw-2796	668	4	(	(	PUNCT
taxlaw-2796	668	5	2008	2008	NUM
taxlaw-2796	668	6	)	)	PUNCT
taxlaw-2796	668	7	.	.	PUNCT
taxlaw-2796	669	1	earlier	early	ADV
taxlaw-2796	669	2	flat	flat	ADJ
taxlaw-2796	669	3	tax	tax	NOUN
taxlaw-2796	669	4	experiments	experiment	NOUN
taxlaw-2796	669	5	took	take	VERB
taxlaw-2796	669	6	place	place	NOUN
taxlaw-2796	669	7	in	in	ADP
taxlaw-2796	669	8	such	such	ADJ
taxlaw-2796	669	9	diverse	diverse	ADJ
taxlaw-2796	669	10	places	place	NOUN
taxlaw-2796	669	11	as	as	ADP
taxlaw-2796	669	12	hong	hong	PROPN
taxlaw-2796	669	13	kong	kong	PROPN
taxlaw-2796	669	14	,	,	PUNCT
taxlaw-2796	669	15	and	and	CCONJ
taxlaw-2796	669	16	jamaica	jamaica	PROPN
taxlaw-2796	669	17	.	.	PUNCT
taxlaw-2796	670	1	see	see	VERB
taxlaw-2796	670	2	richard	richard	PROPN
taxlaw-2796	670	3	cullen	cullen	PROPN
taxlaw-2796	670	4	&	&	CCONJ
taxlaw-2796	670	5	antonietta	antonietta	PROPN
taxlaw-2796	670	6	wong	wong	PROPN
taxlaw-2796	670	7	,	,	PUNCT
taxlaw-2796	670	8	globalization	globalization	NOUN
taxlaw-2796	670	9	and	and	CCONJ
taxlaw-2796	670	10	the	the	DET
taxlaw-2796	670	11	hong	hong	PROPN
taxlaw-2796	670	12	kong	kong	PROPN
taxlaw-2796	670	13	revenue	revenue	NOUN
taxlaw-2796	670	14	regime	regime	NOUN
taxlaw-2796	670	15	(	(	PUNCT
taxlaw-2796	670	16	paper	paper	NOUN
taxlaw-2796	670	17	presented	present	VERB
taxlaw-2796	670	18	at	at	ADP
taxlaw-2796	670	19	symposium	symposium	NOUN
taxlaw-2796	670	20	in	in	ADP
taxlaw-2796	670	21	honor	honor	NOUN
taxlaw-2796	670	22	of	of	ADP
taxlaw-2796	670	23	alex	alex	PROPN
taxlaw-2796	670	24	easson	easson	PROPN
taxlaw-2796	670	25	queen	queen	PROPN
taxlaw-2796	670	26	’s	’s	PART
taxlaw-2796	670	27	university	university	NOUN
taxlaw-2796	670	28	law	law	NOUN
taxlaw-2796	670	29	school	school	NOUN
taxlaw-2796	670	30	,	,	PUNCT
taxlaw-2796	670	31	february	february	PROPN
taxlaw-2796	670	32	2008	2008	NUM
taxlaw-2796	670	33	)	)	PUNCT
taxlaw-2796	670	34	;	;	PUNCT
taxlaw-2796	670	35	james	james	PROPN
taxlaw-2796	670	36	alm	alm	PROPN
taxlaw-2796	670	37	et	et	PROPN
taxlaw-2796	670	38	al	al	PROPN
taxlaw-2796	670	39	.	.	PROPN
taxlaw-2796	670	40	,	,	PUNCT
taxlaw-2796	670	41	a	a	DET
taxlaw-2796	670	42	program	program	NOUN
taxlaw-2796	670	43	for	for	ADP
taxlaw-2796	670	44	reform	reform	NOUN
taxlaw-2796	670	45	,	,	PUNCT
taxlaw-2796	670	46	in	in	ADP
taxlaw-2796	670	47	the	the	DET
taxlaw-2796	670	48	jamaican	jamaican	ADJ
taxlaw-2796	670	49	tax	tax	NOUN
taxlaw-2796	670	50	reform	reform	NOUN
taxlaw-2796	670	51	153	153	NUM
taxlaw-2796	670	52	,	,	PUNCT
taxlaw-2796	670	53	157–58	157–58	NUM
taxlaw-2796	670	54	(	(	PUNCT
taxlaw-2796	670	55	roy	roy	PROPN
taxlaw-2796	670	56	bahl	bahl	PROPN
taxlaw-2796	670	57	ed	ed	PROPN
taxlaw-2796	670	58	.	.	PROPN
taxlaw-2796	670	59	,	,	PUNCT
taxlaw-2796	670	60	1991	1991	NUM
taxlaw-2796	670	61	)	)	PUNCT
taxlaw-2796	670	62	.	.	PUNCT
taxlaw-2796	671	1	2010	2010	NUM
taxlaw-2796	671	2	]	]	PUNCT
taxlaw-2796	671	3	dual	dual	ADV
taxlaw-2796	671	4	i$come	i$come	PRON
taxlaw-2796	671	5	taxatio$	taxatio$	NUM
taxlaw-2796	671	6	211	211	NUM
taxlaw-2796	671	7	a.	a.	NOUN
taxlaw-2796	671	8	recent	recent	ADJ
taxlaw-2796	671	9	flat	flat	ADJ
taxlaw-2796	671	10	tax	tax	NOUN
taxlaw-2796	671	11	reforms	reform	NOUN
taxlaw-2796	671	12	several	several	ADJ
taxlaw-2796	671	13	recent	recent	ADJ
taxlaw-2796	671	14	tax	tax	NOUN
taxlaw-2796	671	15	reforms	reform	NOUN
taxlaw-2796	671	16	,	,	PUNCT
taxlaw-2796	671	17	particularly	particularly	ADV
taxlaw-2796	671	18	in	in	ADP
taxlaw-2796	671	19	central	central	ADJ
taxlaw-2796	671	20	and	and	CCONJ
taxlaw-2796	671	21	eastern	eastern	ADJ
taxlaw-2796	671	22	europe	europe	PROPN
taxlaw-2796	671	23	and	and	CCONJ
taxlaw-2796	671	24	the	the	DET
taxlaw-2796	671	25	countries	country	NOUN
taxlaw-2796	671	26	of	of	ADP
taxlaw-2796	671	27	the	the	DET
taxlaw-2796	671	28	former	former	ADJ
taxlaw-2796	671	29	soviet	soviet	PROPN
taxlaw-2796	671	30	union	union	NOUN
taxlaw-2796	671	31	,	,	PUNCT
taxlaw-2796	671	32	have	have	AUX
taxlaw-2796	671	33	followed	follow	VERB
taxlaw-2796	671	34	a	a	DET
taxlaw-2796	671	35	flat	flat	ADJ
taxlaw-2796	671	36	tax	tax	NOUN
taxlaw-2796	671	37	approach	approach	NOUN
taxlaw-2796	671	38	.	.	PUNCT
taxlaw-2796	672	1	table	table	NOUN
taxlaw-2796	672	2	3	3	NUM
taxlaw-2796	672	3	provides	provide	VERB
taxlaw-2796	672	4	information	information	NOUN
taxlaw-2796	672	5	about	about	ADP
taxlaw-2796	672	6	tax	tax	NOUN
taxlaw-2796	672	7	systems	system	NOUN
taxlaw-2796	672	8	in	in	ADP
taxlaw-2796	672	9	these	these	DET
taxlaw-2796	672	10	countries	country	NOUN
taxlaw-2796	672	11	both	both	CCONJ
taxlaw-2796	672	12	before	before	ADP
taxlaw-2796	672	13	and	and	CCONJ
taxlaw-2796	672	14	after	after	ADP
taxlaw-2796	672	15	flat	flat	ADJ
taxlaw-2796	672	16	tax	tax	NOUN
taxlaw-2796	672	17	reforms	reform	NOUN
taxlaw-2796	672	18	.	.	PUNCT
taxlaw-2796	673	1	table	table	NOUN
taxlaw-2796	673	2	3	3	NUM
taxlaw-2796	673	3	.	.	X
taxlaw-2796	673	4	flat	flat	ADJ
taxlaw-2796	673	5	tax	tax	NOUN
taxlaw-2796	673	6	regimes	regime	NOUN
taxlaw-2796	673	7	162	162	NUM
taxlaw-2796	673	8	year	year	NOUN
taxlaw-2796	673	9	personal	personal	ADJ
taxlaw-2796	673	10	income	income	NOUN
taxlaw-2796	673	11	tax	tax	NOUN
taxlaw-2796	673	12	rates	rate	NOUN
taxlaw-2796	673	13	corporate	corporate	ADJ
taxlaw-2796	673	14	income	income	NOUN
taxlaw-2796	673	15	tax	tax	NOUN
taxlaw-2796	673	16	rates	rate	NOUN
taxlaw-2796	673	17	before	before	ADP
taxlaw-2796	673	18	reform	reform	NOUN
taxlaw-2796	673	19	after	after	ADP
taxlaw-2796	673	20	reform	reform	NOUN
taxlaw-2796	673	21	2008	2008	NUM
taxlaw-2796	673	22	before	before	ADP
taxlaw-2796	673	23	reform	reform	NOUN
taxlaw-2796	673	24	after	after	ADP
taxlaw-2796	673	25	reform	reform	NOUN
taxlaw-2796	673	26	2009	2009	NUM
taxlaw-2796	673	27	estonia	estonia	PROPN
taxlaw-2796	673	28	1994	1994	NUM
taxlaw-2796	673	29	16	16	NUM
taxlaw-2796	673	30	-	-	SYM
taxlaw-2796	673	31	33	33	NUM
taxlaw-2796	673	32	26	26	NUM
taxlaw-2796	673	33	21	21	NUM
taxlaw-2796	673	34	a	a	DET
taxlaw-2796	673	35	35	35	NUM
taxlaw-2796	673	36	26	26	NUM
taxlaw-2796	673	37	21	21	NUM
taxlaw-2796	673	38	lithuania	lithuania	PROPN
taxlaw-2796	673	39	1994	1994	NUM
taxlaw-2796	673	40	18	18	NUM
taxlaw-2796	673	41	-	-	SYM
taxlaw-2796	673	42	33	33	NUM
taxlaw-2796	673	43	33	33	NUM
taxlaw-2796	673	44	24	24	NUM
taxlaw-2796	673	45	29	29	NUM
taxlaw-2796	673	46	29	29	NUM
taxlaw-2796	673	47	15	15	NUM
taxlaw-2796	673	48	latvia	latvia	PROPN
taxlaw-2796	673	49	1997	1997	NUM
taxlaw-2796	673	50	10	10	NUM
taxlaw-2796	673	51	-	-	SYM
taxlaw-2796	673	52	25	25	NUM
taxlaw-2796	673	53	25	25	NUM
taxlaw-2796	673	54	20	20	NUM
taxlaw-2796	673	55	25	25	NUM
taxlaw-2796	673	56	25	25	NUM
taxlaw-2796	673	57	15	15	NUM
taxlaw-2796	673	58	russia	russia	NOUN
taxlaw-2796	673	59	2001	2001	NUM
taxlaw-2796	673	60	12	12	NUM
taxlaw-2796	673	61	-	-	SYM
taxlaw-2796	673	62	30	30	NUM
taxlaw-2796	673	63	13	13	NUM
taxlaw-2796	673	64	35	35	NUM
taxlaw-2796	673	65	20	20	NUM
taxlaw-2796	673	66	35	35	NUM
taxlaw-2796	673	67	16	16	NUM
taxlaw-2796	673	68	-	-	SYM
taxlaw-2796	673	69	20	20	NUM
taxlaw-2796	673	70	b	b	PROPN
taxlaw-2796	673	71	slovak	slovak	ADJ
taxlaw-2796	673	72	republic	republic	NOUN
taxlaw-2796	673	73	2004	2004	NUM
taxlaw-2796	673	74	10	10	NUM
taxlaw-2796	673	75	-	-	SYM
taxlaw-2796	673	76	37	37	NUM
taxlaw-2796	673	77	19	19	NUM
taxlaw-2796	673	78	19	19	NUM
taxlaw-2796	673	79	25	25	NUM
taxlaw-2796	673	80	19	19	NUM
taxlaw-2796	673	81	19	19	NUM
taxlaw-2796	673	82	ukraine	ukraine	NOUN
taxlaw-2796	673	83	2004	2004	NUM
taxlaw-2796	673	84	10	10	NUM
taxlaw-2796	673	85	-	-	SYM
taxlaw-2796	673	86	40	40	NUM
taxlaw-2796	673	87	13	13	NUM
taxlaw-2796	673	88	30	30	NUM
taxlaw-2796	673	89	30	30	NUM
taxlaw-2796	673	90	25	25	NUM
taxlaw-2796	673	91	25	25	NUM
taxlaw-2796	673	92	georgia	georgia	PROPN
taxlaw-2796	673	93	2005	2005	NUM
taxlaw-2796	673	94	12	12	NUM
taxlaw-2796	673	95	-	-	SYM
taxlaw-2796	673	96	20	20	NUM
taxlaw-2796	673	97	12	12	NUM
taxlaw-2796	673	98	25	25	NUM
taxlaw-2796	673	99	c	c	NOUN
taxlaw-2796	673	100	20	20	NUM
taxlaw-2796	673	101	20	20	NUM
taxlaw-2796	673	102	15	15	NUM
taxlaw-2796	673	103	romania	romania	PROPN
taxlaw-2796	673	104	2005	2005	NUM
taxlaw-2796	673	105	18	18	NUM
taxlaw-2796	673	106	-	-	SYM
taxlaw-2796	673	107	40	40	NUM
taxlaw-2796	673	108	16	16	NUM
taxlaw-2796	673	109	16	16	NUM
taxlaw-2796	673	110	25	25	NUM
taxlaw-2796	673	111	16	16	NUM
taxlaw-2796	673	112	16	16	NUM
taxlaw-2796	673	113	macedonia	macedonia	NOUN
taxlaw-2796	673	114	2007	2007	NUM
taxlaw-2796	673	115	15	15	NUM
taxlaw-2796	673	116	-	-	SYM
taxlaw-2796	673	117	24	24	NUM
taxlaw-2796	673	118	12	12	NUM
taxlaw-2796	673	119	10	10	NUM
taxlaw-2796	673	120	15	15	NUM
taxlaw-2796	673	121	12	12	NUM
taxlaw-2796	673	122	10	10	NUM
taxlaw-2796	673	123	kazakhstan	kazakhstan	PROPN
taxlaw-2796	673	124	2007	2007	NUM
taxlaw-2796	673	125	5	5	NUM
taxlaw-2796	673	126	-	-	SYM
taxlaw-2796	673	127	20	20	NUM
taxlaw-2796	673	128	10	10	NUM
taxlaw-2796	673	129	10	10	NUM
taxlaw-2796	673	130	30	30	NUM
taxlaw-2796	673	131	30	30	NUM
taxlaw-2796	673	132	20	20	NUM
taxlaw-2796	673	133	czech	czech	PROPN
taxlaw-2796	673	134	republic	republic	NOUN
taxlaw-2796	673	135	2008	2008	NUM
taxlaw-2796	673	136	12	12	NUM
taxlaw-2796	673	137	-	-	SYM
taxlaw-2796	673	138	32	32	NUM
taxlaw-2796	673	139	15	15	NUM
taxlaw-2796	673	140	15	15	NUM
taxlaw-2796	673	141	24	24	NUM
taxlaw-2796	673	142	22	22	NUM
taxlaw-2796	673	143	20	20	NUM
taxlaw-2796	673	144	bulgaria	bulgaria	PROPN
taxlaw-2796	673	145	2008	2008	NUM
taxlaw-2796	673	146	10	10	NUM
taxlaw-2796	673	147	-	-	SYM
taxlaw-2796	673	148	24	24	NUM
taxlaw-2796	673	149	10	10	NUM
taxlaw-2796	673	150	10	10	NUM
taxlaw-2796	673	151	10	10	NUM
taxlaw-2796	673	152	10	10	NUM
taxlaw-2796	673	153	10	10	NUM
taxlaw-2796	673	154	a	a	DET
taxlaw-2796	673	155	further	further	ADJ
taxlaw-2796	673	156	rate	rate	NOUN
taxlaw-2796	673	157	reductions	reduction	NOUN
taxlaw-2796	673	158	are	be	AUX
taxlaw-2796	673	159	planned	plan	VERB
taxlaw-2796	673	160	:	:	PUNCT
taxlaw-2796	673	161	to	to	PART
taxlaw-2796	673	162	20	20	NUM
taxlaw-2796	673	163	percent	percent	NOUN
taxlaw-2796	673	164	in	in	ADP
taxlaw-2796	673	165	2009	2009	NUM
taxlaw-2796	673	166	,	,	PUNCT
taxlaw-2796	673	167	19	19	NUM
taxlaw-2796	673	168	percent	percent	NOUN
taxlaw-2796	673	169	in	in	ADP
taxlaw-2796	673	170	2010	2010	NUM
taxlaw-2796	673	171	and	and	CCONJ
taxlaw-2796	673	172	18	18	NUM
taxlaw-2796	673	173	percent	percent	NOUN
taxlaw-2796	673	174	in	in	ADP
taxlaw-2796	673	175	2011	2011	NUM
taxlaw-2796	673	176	.	.	PUNCT
taxlaw-2796	674	1	b	b	PRON
taxlaw-2796	674	2	corporate	corporate	ADJ
taxlaw-2796	674	3	profit	profit	NOUN
taxlaw-2796	674	4	tax	tax	NOUN
taxlaw-2796	674	5	rates	rate	NOUN
taxlaw-2796	674	6	consist	consist	VERB
taxlaw-2796	674	7	of	of	ADP
taxlaw-2796	674	8	a	a	DET
taxlaw-2796	674	9	2.5	2.5	NUM
taxlaw-2796	674	10	%	%	NOUN
taxlaw-2796	674	11	rate	rate	NOUN
taxlaw-2796	674	12	payable	payable	ADJ
taxlaw-2796	674	13	to	to	ADP
taxlaw-2796	674	14	central	central	ADJ
taxlaw-2796	674	15	government	government	NOUN
taxlaw-2796	674	16	and	and	CCONJ
taxlaw-2796	674	17	rates	rate	NOUN
taxlaw-2796	674	18	ranging	range	VERB
taxlaw-2796	674	19	from	from	ADP
taxlaw-2796	674	20	13.5	13.5	NUM
taxlaw-2796	674	21	%	%	NOUN
taxlaw-2796	674	22	to	to	ADP
taxlaw-2796	674	23	17.5	17.5	NUM
taxlaw-2796	674	24	%	%	NOUN
taxlaw-2796	674	25	payable	payable	ADJ
taxlaw-2796	674	26	to	to	ADP
taxlaw-2796	674	27	regional	regional	ADJ
taxlaw-2796	674	28	governments	government	NOUN
taxlaw-2796	674	29	.	.	PUNCT
taxlaw-2796	675	1	c	c	NOUN
taxlaw-2796	675	2	in	in	ADP
taxlaw-2796	675	3	july	july	PROPN
taxlaw-2796	675	4	of	of	ADP
taxlaw-2796	675	5	2007	2007	NUM
taxlaw-2796	675	6	,	,	PUNCT
taxlaw-2796	675	7	georgia	georgia	PROPN
taxlaw-2796	675	8	merged	merge	VERB
taxlaw-2796	675	9	the	the	DET
taxlaw-2796	675	10	12	12	NUM
taxlaw-2796	675	11	%	%	NOUN
taxlaw-2796	675	12	flat	flat	ADJ
taxlaw-2796	675	13	income	income	NOUN
taxlaw-2796	675	14	tax	tax	NOUN
taxlaw-2796	675	15	rate	rate	NOUN
taxlaw-2796	675	16	with	with	ADP
taxlaw-2796	675	17	the	the	DET
taxlaw-2796	675	18	20	20	NUM
taxlaw-2796	675	19	%	%	NOUN
taxlaw-2796	675	20	social	social	ADJ
taxlaw-2796	675	21	tax	tax	NOUN
taxlaw-2796	675	22	rate	rate	NOUN
taxlaw-2796	675	23	into	into	ADP
taxlaw-2796	675	24	a	a	DET
taxlaw-2796	675	25	single	single	ADJ
taxlaw-2796	675	26	flat	flat	ADJ
taxlaw-2796	675	27	25	25	NUM
taxlaw-2796	675	28	%	%	NOUN
taxlaw-2796	675	29	rate	rate	NOUN
taxlaw-2796	675	30	.	.	PUNCT
taxlaw-2796	676	1	almost	almost	ADV
taxlaw-2796	676	2	all	all	PRON
taxlaw-2796	676	3	of	of	ADP
taxlaw-2796	676	4	these	these	DET
taxlaw-2796	676	5	flat	flat	ADJ
taxlaw-2796	676	6	tax	tax	NOUN
taxlaw-2796	676	7	reforms	reform	NOUN
taxlaw-2796	676	8	are	be	AUX
taxlaw-2796	676	9	income	income	NOUN
taxlaw-2796	676	10	tax	tax	NOUN
taxlaw-2796	676	11	systems	system	NOUN
taxlaw-2796	676	12	that	that	PRON
taxlaw-2796	676	13	apply	apply	VERB
taxlaw-2796	676	14	a	a	DET
taxlaw-2796	676	15	single	single	ADJ
taxlaw-2796	676	16	tax	tax	NOUN
taxlaw-2796	676	17	rate	rate	NOUN
taxlaw-2796	676	18	above	above	ADP
taxlaw-2796	676	19	a	a	DET
taxlaw-2796	676	20	zero	zero	NUM
taxlaw-2796	676	21	-	-	PUNCT
taxlaw-2796	676	22	bracket	bracket	NOUN
taxlaw-2796	676	23	amount.163	amount.163	NOUN
taxlaw-2796	676	24	though	though	ADV
taxlaw-2796	676	25	clumped	clump	VERB
taxlaw-2796	676	26	together	together	ADV
taxlaw-2796	676	27	under	under	ADP
taxlaw-2796	676	28	the	the	DET
taxlaw-2796	676	29	flat	flat	ADJ
taxlaw-2796	676	30	tax	tax	NOUN
taxlaw-2796	676	31	rubric	rubric	NOUN
taxlaw-2796	676	32	,	,	PUNCT
taxlaw-2796	676	33	these	these	DET
taxlaw-2796	676	34	reforms	reform	NOUN
taxlaw-2796	676	35	vary	vary	VERB
taxlaw-2796	676	36	substantially	substantially	ADV
taxlaw-2796	676	37	across	across	ADP
taxlaw-2796	676	38	countries	country	NOUN
taxlaw-2796	676	39	and	and	CCONJ
taxlaw-2796	676	40	over	over	ADP
taxlaw-2796	676	41	time	time	NOUN
taxlaw-2796	676	42	.	.	PUNCT
taxlaw-2796	677	1	they	they	PRON
taxlaw-2796	677	2	differ	differ	VERB
taxlaw-2796	677	3	in	in	ADP
taxlaw-2796	677	4	choice	choice	NOUN
taxlaw-2796	677	5	of	of	ADP
taxlaw-2796	677	6	the	the	DET
taxlaw-2796	677	7	tax	tax	NOUN
taxlaw-2796	677	8	rate	rate	NOUN
taxlaw-2796	677	9	as	as	SCONJ
taxlaw-2796	677	10	compared	compare	VERB
taxlaw-2796	677	11	to	to	ADP
taxlaw-2796	677	12	the	the	DET
taxlaw-2796	677	13	range	range	NOUN
taxlaw-2796	677	14	of	of	ADP
taxlaw-2796	677	15	tax	tax	NOUN
taxlaw-2796	677	16	rates	rate	NOUN
taxlaw-2796	677	17	before	before	ADP
taxlaw-2796	677	18	the	the	DET
taxlaw-2796	677	19	reform	reform	NOUN
taxlaw-2796	677	20	,	,	PUNCT
taxlaw-2796	677	21	the	the	DET
taxlaw-2796	677	22	types	type	NOUN
taxlaw-2796	677	23	of	of	ADP
taxlaw-2796	677	24	income	income	NOUN
taxlaw-2796	677	25	subject	subject	ADJ
taxlaw-2796	677	26	to	to	ADP
taxlaw-2796	677	27	162	162	NUM
taxlaw-2796	677	28	.	.	PUNCT
taxlaw-2796	678	1	see	see	VERB
taxlaw-2796	678	2	keen	keen	ADJ
taxlaw-2796	678	3	,	,	PUNCT
taxlaw-2796	678	4	kim	kim	PROPN
taxlaw-2796	678	5	&	&	CCONJ
taxlaw-2796	678	6	varsano	varsano	PROPN
taxlaw-2796	678	7	,	,	PUNCT
taxlaw-2796	678	8	supra	supra	PROPN
taxlaw-2796	678	9	note	note	PROPN
taxlaw-2796	678	10	161	161	NUM
taxlaw-2796	678	11	;	;	PUNCT
taxlaw-2796	678	12	ey	ey	PRON
taxlaw-2796	678	13	global	global	ADJ
taxlaw-2796	678	14	executive	executive	NOUN
taxlaw-2796	678	15	,	,	PUNCT
taxlaw-2796	678	16	supra	supra	PROPN
taxlaw-2796	678	17	note	note	PROPN
taxlaw-2796	678	18	112	112	NUM
taxlaw-2796	678	19	;	;	PUNCT
taxlaw-2796	678	20	ey	ey	PROPN
taxlaw-2796	678	21	worldwide	worldwide	PROPN
taxlaw-2796	678	22	corp	corp	PROPN
taxlaw-2796	678	23	.	.	PROPN
taxlaw-2796	678	24	tax	tax	PROPN
taxlaw-2796	678	25	guide	guide	NOUN
taxlaw-2796	678	26	,	,	PUNCT
taxlaw-2796	678	27	supra	supra	PROPN
taxlaw-2796	678	28	note	note	NOUN
taxlaw-2796	678	29	112	112	NUM
taxlaw-2796	678	30	.	.	PUNCT
taxlaw-2796	678	31	163	163	NUM
taxlaw-2796	678	32	.	.	PUNCT
taxlaw-2796	679	1	see	see	VERB
taxlaw-2796	679	2	brian	brian	PROPN
taxlaw-2796	679	3	jenn	jenn	PROPN
taxlaw-2796	679	4	,	,	PUNCT
taxlaw-2796	679	5	flat	flat	ADJ
taxlaw-2796	679	6	taxes	taxis	NOUN
taxlaw-2796	679	7	:	:	PUNCT
taxlaw-2796	679	8	past	past	ADJ
taxlaw-2796	679	9	,	,	PUNCT
taxlaw-2796	679	10	present	present	ADJ
taxlaw-2796	679	11	,	,	PUNCT
taxlaw-2796	679	12	and	and	CCONJ
taxlaw-2796	679	13	future	future	ADJ
taxlaw-2796	679	14	,	,	PUNCT
taxlaw-2796	679	15	43	43	NUM
taxlaw-2796	679	16	tax	tax	NOUN
taxlaw-2796	679	17	notes	note	NOUN
taxlaw-2796	679	18	int’l	int’l	PRON
taxlaw-2796	679	19	995	995	NUM
taxlaw-2796	679	20	(	(	PUNCT
taxlaw-2796	679	21	2006	2006	NUM
taxlaw-2796	679	22	)	)	PUNCT
taxlaw-2796	679	23	;	;	PUNCT
taxlaw-2796	679	24	pablo	pablo	PROPN
taxlaw-2796	679	25	saavedra	saavedra	PROPN
taxlaw-2796	679	26	,	,	PUNCT
taxlaw-2796	679	27	flat	flat	ADJ
taxlaw-2796	679	28	income	income	NOUN
taxlaw-2796	679	29	tax	tax	NOUN
taxlaw-2796	679	30	reforms	reform	NOUN
taxlaw-2796	679	31	,	,	PUNCT
taxlaw-2796	679	32	in	in	ADP
taxlaw-2796	679	33	fiscal	fiscal	ADJ
taxlaw-2796	679	34	policy	policy	NOUN
taxlaw-2796	679	35	and	and	CCONJ
taxlaw-2796	679	36	economic	economic	ADJ
taxlaw-2796	679	37	growth	growth	NOUN
taxlaw-2796	679	38	:	:	PUNCT
taxlaw-2796	679	39	lessons	lesson	NOUN
taxlaw-2796	679	40	for	for	ADP
taxlaw-2796	679	41	eastern	eastern	PROPN
taxlaw-2796	679	42	europe	europe	PROPN
taxlaw-2796	679	43	and	and	CCONJ
taxlaw-2796	679	44	central	central	ADJ
taxlaw-2796	679	45	asia	asia	PROPN
taxlaw-2796	679	46	253	253	NUM
taxlaw-2796	679	47	(	(	PUNCT
taxlaw-2796	679	48	cheryl	cheryl	PROPN
taxlaw-2796	679	49	grey	grey	PROPN
taxlaw-2796	679	50	,	,	PUNCT
taxlaw-2796	679	51	tracey	tracey	PROPN
taxlaw-2796	679	52	lane	lane	PROPN
taxlaw-2796	679	53	&	&	CCONJ
taxlaw-2796	679	54	aristomene	aristomene	PROPN
taxlaw-2796	679	55	varoudakis	varoudakis	PROPN
taxlaw-2796	679	56	eds	ed	NOUN
taxlaw-2796	679	57	.	.	PROPN
taxlaw-2796	679	58	,	,	PUNCT
taxlaw-2796	679	59	2007	2007	NUM
taxlaw-2796	679	60	)	)	PUNCT
taxlaw-2796	679	61	.	.	PUNCT
taxlaw-2796	680	1	212	212	NUM
taxlaw-2796	680	2	columbia	columbia	PROPN
taxlaw-2796	680	3	jour$al	jour$al	PROPN
taxlaw-2796	680	4	of	of	ADP
taxlaw-2796	680	5	tax	tax	NOUN
taxlaw-2796	680	6	law	law	NOUN
taxlaw-2796	680	7	[	[	X
taxlaw-2796	680	8	vol	vol	NOUN
taxlaw-2796	680	9	.	.	PUNCT
taxlaw-2796	681	1	1:174	1:174	NUM
taxlaw-2796	681	2	the	the	DET
taxlaw-2796	681	3	single	single	ADJ
taxlaw-2796	681	4	tax	tax	NOUN
taxlaw-2796	681	5	rate	rate	NOUN
taxlaw-2796	681	6	,	,	PUNCT
taxlaw-2796	681	7	the	the	DET
taxlaw-2796	681	8	size	size	NOUN
taxlaw-2796	681	9	of	of	ADP
taxlaw-2796	681	10	the	the	DET
taxlaw-2796	681	11	zero	zero	NUM
taxlaw-2796	681	12	-	-	PUNCT
taxlaw-2796	681	13	bracket	bracket	NOUN
taxlaw-2796	681	14	amount	amount	NOUN
taxlaw-2796	681	15	,	,	PUNCT
taxlaw-2796	681	16	the	the	DET
taxlaw-2796	681	17	treatment	treatment	NOUN
taxlaw-2796	681	18	of	of	ADP
taxlaw-2796	681	19	interest	interest	NOUN
taxlaw-2796	681	20	,	,	PUNCT
taxlaw-2796	681	21	dividends	dividend	NOUN
taxlaw-2796	681	22	,	,	PUNCT
taxlaw-2796	681	23	and	and	CCONJ
taxlaw-2796	681	24	capital	capital	NOUN
taxlaw-2796	681	25	gains	gain	NOUN
taxlaw-2796	681	26	,	,	PUNCT
taxlaw-2796	681	27	and	and	CCONJ
taxlaw-2796	681	28	the	the	DET
taxlaw-2796	681	29	relationship	relationship	NOUN
taxlaw-2796	681	30	of	of	ADP
taxlaw-2796	681	31	the	the	DET
taxlaw-2796	681	32	personal	personal	ADJ
taxlaw-2796	681	33	income	income	NOUN
taxlaw-2796	681	34	tax	tax	NOUN
taxlaw-2796	681	35	rate	rate	NOUN
taxlaw-2796	681	36	and	and	CCONJ
taxlaw-2796	681	37	corporate	corporate	ADJ
taxlaw-2796	681	38	tax	tax	NOUN
taxlaw-2796	681	39	rates	rate	NOUN
taxlaw-2796	681	40	before	before	ADP
taxlaw-2796	681	41	and	and	CCONJ
taxlaw-2796	681	42	after	after	ADP
taxlaw-2796	681	43	the	the	DET
taxlaw-2796	681	44	reform	reform	NOUN
taxlaw-2796	681	45	.	.	PUNCT
taxlaw-2796	682	1	they	they	PRON
taxlaw-2796	682	2	also	also	ADV
taxlaw-2796	682	3	differ	differ	VERB
taxlaw-2796	682	4	with	with	ADP
taxlaw-2796	682	5	respect	respect	NOUN
taxlaw-2796	682	6	to	to	ADP
taxlaw-2796	682	7	interaction	interaction	NOUN
taxlaw-2796	682	8	with	with	ADP
taxlaw-2796	682	9	other	other	ADJ
taxlaw-2796	682	10	taxes	taxis	NOUN
taxlaw-2796	682	11	on	on	ADP
taxlaw-2796	682	12	labor	labor	NOUN
taxlaw-2796	682	13	,	,	PUNCT
taxlaw-2796	682	14	such	such	ADJ
taxlaw-2796	682	15	as	as	ADP
taxlaw-2796	682	16	social	social	ADJ
taxlaw-2796	682	17	security	security	NOUN
taxlaw-2796	682	18	or	or	CCONJ
taxlaw-2796	682	19	payroll	payroll	NOUN
taxlaw-2796	682	20	taxes	taxis	NOUN
taxlaw-2796	682	21	.	.	PUNCT
taxlaw-2796	683	1	these	these	DET
taxlaw-2796	683	2	flat	flat	ADJ
taxlaw-2796	683	3	tax	tax	NOUN
taxlaw-2796	683	4	reforms	reform	NOUN
taxlaw-2796	683	5	are	be	AUX
taxlaw-2796	683	6	not	not	PART
taxlaw-2796	683	7	the	the	DET
taxlaw-2796	683	8	consumption	consumption	NOUN
taxlaw-2796	683	9	-	-	PUNCT
taxlaw-2796	683	10	style	style	NOUN
taxlaw-2796	683	11	flat	flat	ADJ
taxlaw-2796	683	12	taxes	taxis	NOUN
taxlaw-2796	683	13	of	of	ADP
taxlaw-2796	683	14	the	the	DET
taxlaw-2796	683	15	type	type	NOUN
taxlaw-2796	683	16	that	that	PRON
taxlaw-2796	683	17	dominated	dominate	VERB
taxlaw-2796	683	18	recent	recent	ADJ
taxlaw-2796	683	19	tax	tax	NOUN
taxlaw-2796	683	20	discussion	discussion	NOUN
taxlaw-2796	683	21	in	in	ADP
taxlaw-2796	683	22	the	the	DET
taxlaw-2796	683	23	united	united	PROPN
taxlaw-2796	683	24	states.164	states.164	NOUN
taxlaw-2796	683	25	these	these	DET
taxlaw-2796	683	26	reforms	reform	NOUN
taxlaw-2796	683	27	retain	retain	VERB
taxlaw-2796	683	28	income	income	NOUN
taxlaw-2796	683	29	as	as	ADP
taxlaw-2796	683	30	the	the	DET
taxlaw-2796	683	31	tax	tax	NOUN
taxlaw-2796	683	32	base	base	NOUN
taxlaw-2796	683	33	,	,	PUNCT
taxlaw-2796	683	34	but	but	CCONJ
taxlaw-2796	683	35	eliminate	eliminate	VERB
taxlaw-2796	683	36	multiple	multiple	ADJ
taxlaw-2796	683	37	positive	positive	ADJ
taxlaw-2796	683	38	marginal	marginal	ADJ
taxlaw-2796	683	39	tax	tax	NOUN
taxlaw-2796	683	40	rates	rate	NOUN
taxlaw-2796	683	41	with	with	ADP
taxlaw-2796	683	42	respect	respect	NOUN
taxlaw-2796	683	43	to	to	ADP
taxlaw-2796	683	44	certain	certain	ADJ
taxlaw-2796	683	45	types	type	NOUN
taxlaw-2796	683	46	of	of	ADP
taxlaw-2796	683	47	income.165	income.165	PRON
taxlaw-2796	683	48	the	the	DET
taxlaw-2796	683	49	first	first	ADJ
taxlaw-2796	683	50	wave	wave	NOUN
taxlaw-2796	683	51	of	of	ADP
taxlaw-2796	683	52	flat	flat	ADJ
taxlaw-2796	683	53	tax	tax	NOUN
taxlaw-2796	683	54	reforms	reform	NOUN
taxlaw-2796	683	55	(	(	PUNCT
taxlaw-2796	683	56	estonia	estonia	PROPN
taxlaw-2796	683	57	1994	1994	NUM
taxlaw-2796	683	58	;	;	PUNCT
taxlaw-2796	683	59	lithuania	lithuania	PROPN
taxlaw-2796	683	60	1994	1994	NUM
taxlaw-2796	683	61	;	;	PUNCT
taxlaw-2796	683	62	and	and	CCONJ
taxlaw-2796	683	63	latvia	latvia	PROPN
taxlaw-2796	683	64	1995	1995	NUM
taxlaw-2796	683	65	)	)	PUNCT
taxlaw-2796	683	66	generally	generally	ADV
taxlaw-2796	683	67	provided	provide	VERB
taxlaw-2796	683	68	a	a	DET
taxlaw-2796	683	69	moderately	moderately	ADV
taxlaw-2796	683	70	high	high	ADJ
taxlaw-2796	683	71	single	single	ADJ
taxlaw-2796	683	72	tax	tax	NOUN
taxlaw-2796	683	73	rate	rate	NOUN
taxlaw-2796	683	74	as	as	SCONJ
taxlaw-2796	683	75	compared	compare	VERB
taxlaw-2796	683	76	to	to	ADP
taxlaw-2796	683	77	the	the	DET
taxlaw-2796	683	78	previously	previously	ADV
taxlaw-2796	683	79	existing	exist	VERB
taxlaw-2796	683	80	tax	tax	NOUN
taxlaw-2796	683	81	rates	rate	NOUN
taxlaw-2796	683	82	in	in	ADP
taxlaw-2796	683	83	those	those	DET
taxlaw-2796	683	84	countries	country	NOUN
taxlaw-2796	683	85	and	and	CCONJ
taxlaw-2796	683	86	as	as	SCONJ
taxlaw-2796	683	87	compared	compare	VERB
taxlaw-2796	683	88	to	to	ADP
taxlaw-2796	683	89	international	international	ADJ
taxlaw-2796	683	90	tax	tax	NOUN
taxlaw-2796	683	91	rates.166	rates.166	NOUN
taxlaw-2796	683	92	the	the	DET
taxlaw-2796	683	93	reforms	reform	NOUN
taxlaw-2796	683	94	applied	apply	VERB
taxlaw-2796	683	95	only	only	ADV
taxlaw-2796	683	96	to	to	ADP
taxlaw-2796	683	97	the	the	DET
taxlaw-2796	683	98	personal	personal	ADJ
taxlaw-2796	683	99	income	income	NOUN
taxlaw-2796	683	100	tax	tax	NOUN
taxlaw-2796	683	101	systems	system	NOUN
taxlaw-2796	683	102	and	and	CCONJ
taxlaw-2796	683	103	left	leave	VERB
taxlaw-2796	683	104	the	the	DET
taxlaw-2796	683	105	separate	separate	ADJ
taxlaw-2796	683	106	corporate	corporate	ADJ
taxlaw-2796	683	107	tax	tax	NOUN
taxlaw-2796	683	108	regime	regime	NOUN
taxlaw-2796	683	109	(	(	PUNCT
taxlaw-2796	683	110	with	with	ADP
taxlaw-2796	683	111	often	often	ADV
taxlaw-2796	683	112	higher	high	ADJ
taxlaw-2796	683	113	corporate	corporate	ADJ
taxlaw-2796	683	114	tax	tax	NOUN
taxlaw-2796	683	115	rates	rate	NOUN
taxlaw-2796	683	116	)	)	PUNCT
taxlaw-2796	683	117	unchanged	unchanged	ADJ
taxlaw-2796	683	118	.	.	PUNCT
taxlaw-2796	684	1	in	in	ADP
taxlaw-2796	684	2	contrast	contrast	NOUN
taxlaw-2796	684	3	,	,	PUNCT
taxlaw-2796	684	4	the	the	DET
taxlaw-2796	684	5	second	second	ADJ
taxlaw-2796	684	6	wave	wave	NOUN
taxlaw-2796	684	7	of	of	ADP
taxlaw-2796	684	8	flat	flat	ADJ
taxlaw-2796	684	9	tax	tax	NOUN
taxlaw-2796	684	10	reforms	reform	NOUN
taxlaw-2796	684	11	(	(	PUNCT
taxlaw-2796	684	12	for	for	ADP
taxlaw-2796	684	13	example	example	NOUN
taxlaw-2796	684	14	,	,	PUNCT
taxlaw-2796	684	15	russia	russia	PROPN
taxlaw-2796	684	16	2001	2001	NUM
taxlaw-2796	684	17	;	;	PUNCT
taxlaw-2796	684	18	kazakhstan	kazakhstan	PROPN
taxlaw-2796	684	19	2007	2007	NUM
taxlaw-2796	684	20	;	;	PUNCT
taxlaw-2796	684	21	and	and	CCONJ
taxlaw-2796	684	22	bulgaria	bulgaria	PROPN
taxlaw-2796	684	23	2008	2008	NUM
taxlaw-2796	684	24	)	)	PUNCT
taxlaw-2796	684	25	provided	provide	VERB
taxlaw-2796	684	26	for	for	ADP
taxlaw-2796	684	27	a	a	DET
taxlaw-2796	684	28	flat	flat	ADJ
taxlaw-2796	684	29	rate	rate	NOUN
taxlaw-2796	684	30	substantially	substantially	ADV
taxlaw-2796	684	31	below	below	ADP
taxlaw-2796	684	32	previous	previous	ADJ
taxlaw-2796	684	33	personal	personal	ADJ
taxlaw-2796	684	34	income	income	NOUN
taxlaw-2796	684	35	tax	tax	NOUN
taxlaw-2796	684	36	rates	rate	NOUN
taxlaw-2796	684	37	and	and	CCONJ
taxlaw-2796	684	38	also	also	ADV
taxlaw-2796	684	39	low	low	ADJ
taxlaw-2796	684	40	relative	relative	ADJ
taxlaw-2796	684	41	to	to	ADP
taxlaw-2796	684	42	international	international	ADJ
taxlaw-2796	684	43	tax	tax	NOUN
taxlaw-2796	684	44	rates	rate	NOUN
taxlaw-2796	684	45	.	.	PUNCT
taxlaw-2796	685	1	as	as	SCONJ
taxlaw-2796	685	2	set	set	VERB
taxlaw-2796	685	3	forth	forth	ADP
taxlaw-2796	685	4	in	in	ADP
taxlaw-2796	685	5	table	table	NOUN
taxlaw-2796	685	6	4	4	NUM
taxlaw-2796	685	7	,	,	PUNCT
taxlaw-2796	685	8	existing	exist	VERB
taxlaw-2796	685	9	flat	flat	ADJ
taxlaw-2796	685	10	tax	tax	NOUN
taxlaw-2796	685	11	regimes	regime	NOUN
taxlaw-2796	685	12	have	have	AUX
taxlaw-2796	685	13	taken	take	VERB
taxlaw-2796	685	14	different	different	ADJ
taxlaw-2796	685	15	approaches	approach	NOUN
taxlaw-2796	685	16	as	as	ADP
taxlaw-2796	685	17	to	to	ADP
taxlaw-2796	685	18	both	both	CCONJ
taxlaw-2796	685	19	the	the	DET
taxlaw-2796	685	20	level	level	NOUN
taxlaw-2796	685	21	of	of	ADP
taxlaw-2796	685	22	tax	tax	NOUN
taxlaw-2796	685	23	rates	rate	NOUN
taxlaw-2796	685	24	and	and	CCONJ
taxlaw-2796	685	25	the	the	DET
taxlaw-2796	685	26	relationship	relationship	NOUN
taxlaw-2796	685	27	of	of	ADP
taxlaw-2796	685	28	the	the	DET
taxlaw-2796	685	29	flat	flat	ADJ
taxlaw-2796	685	30	tax	tax	NOUN
taxlaw-2796	685	31	rates	rate	NOUN
taxlaw-2796	685	32	under	under	ADP
taxlaw-2796	685	33	the	the	DET
taxlaw-2796	685	34	personal	personal	ADJ
taxlaw-2796	685	35	tax	tax	NOUN
taxlaw-2796	685	36	system	system	NOUN
taxlaw-2796	685	37	and	and	CCONJ
taxlaw-2796	685	38	the	the	DET
taxlaw-2796	685	39	tax	tax	NOUN
taxlaw-2796	685	40	rates	rate	NOUN
taxlaw-2796	685	41	under	under	ADP
taxlaw-2796	685	42	the	the	DET
taxlaw-2796	685	43	corporate	corporate	ADJ
taxlaw-2796	685	44	tax	tax	NOUN
taxlaw-2796	685	45	system	system	NOUN
taxlaw-2796	685	46	.	.	PUNCT
taxlaw-2796	686	1	164	164	NUM
taxlaw-2796	686	2	.	.	PUNCT
taxlaw-2796	687	1	for	for	ADP
taxlaw-2796	687	2	a	a	DET
taxlaw-2796	687	3	survey	survey	NOUN
taxlaw-2796	687	4	of	of	ADP
taxlaw-2796	687	5	such	such	ADJ
taxlaw-2796	687	6	proposals	proposal	NOUN
taxlaw-2796	687	7	,	,	PUNCT
taxlaw-2796	687	8	see	see	VERB
taxlaw-2796	687	9	mclure	mclure	NOUN
taxlaw-2796	687	10	&	&	CCONJ
taxlaw-2796	687	11	zodrow	zodrow	NOUN
taxlaw-2796	687	12	,	,	PUNCT
taxlaw-2796	687	13	supra	supra	PROPN
taxlaw-2796	687	14	note	note	NOUN
taxlaw-2796	687	15	9	9	NUM
taxlaw-2796	687	16	.	.	NOUN
taxlaw-2796	687	17	165	165	NUM
taxlaw-2796	687	18	.	.	PUNCT
taxlaw-2796	688	1	with	with	ADP
taxlaw-2796	688	2	the	the	DET
taxlaw-2796	688	3	exception	exception	NOUN
taxlaw-2796	688	4	of	of	ADP
taxlaw-2796	688	5	georgia	georgia	PROPN
taxlaw-2796	688	6	,	,	PUNCT
taxlaw-2796	688	7	these	these	DET
taxlaw-2796	688	8	reforms	reform	NOUN
taxlaw-2796	688	9	retain	retain	VERB
taxlaw-2796	688	10	a	a	DET
taxlaw-2796	688	11	zero	zero	NUM
taxlaw-2796	688	12	-	-	PUNCT
taxlaw-2796	688	13	bracket	bracket	NOUN
taxlaw-2796	688	14	amount	amount	NOUN
taxlaw-2796	688	15	,	,	PUNCT
taxlaw-2796	688	16	so	so	SCONJ
taxlaw-2796	688	17	they	they	PRON
taxlaw-2796	688	18	provide	provide	VERB
taxlaw-2796	688	19	for	for	ADP
taxlaw-2796	688	20	some	some	DET
taxlaw-2796	688	21	progressivity	progressivity	NOUN
taxlaw-2796	688	22	in	in	ADP
taxlaw-2796	688	23	the	the	DET
taxlaw-2796	688	24	tax	tax	NOUN
taxlaw-2796	688	25	system	system	NOUN
taxlaw-2796	688	26	.	.	PUNCT
taxlaw-2796	689	1	166	166	NUM
taxlaw-2796	689	2	.	.	PUNCT
taxlaw-2796	690	1	keen	keen	PROPN
taxlaw-2796	690	2	,	,	PUNCT
taxlaw-2796	690	3	kim	kim	PROPN
taxlaw-2796	690	4	&	&	CCONJ
taxlaw-2796	690	5	varsano	varsano	PROPN
taxlaw-2796	690	6	,	,	PUNCT
taxlaw-2796	690	7	supra	supra	PROPN
taxlaw-2796	690	8	note	note	NOUN
taxlaw-2796	690	9	161	161	NUM
taxlaw-2796	690	10	,	,	PUNCT
taxlaw-2796	690	11	at	at	ADP
taxlaw-2796	690	12	715–18	715–18	NUM
taxlaw-2796	690	13	.	.	PUNCT
taxlaw-2796	691	1	2010	2010	NUM
taxlaw-2796	691	2	]	]	X
taxlaw-2796	691	3	dual	dual	ADJ
taxlaw-2796	691	4	i$come	i$come	PRON
taxlaw-2796	691	5	taxatio$	taxatio$	NUM
taxlaw-2796	691	6	213	213	NUM
taxlaw-2796	691	7	table	table	NOUN
taxlaw-2796	691	8	4	4	NUM
taxlaw-2796	691	9	.	.	NOUN
taxlaw-2796	691	10	relative	relative	ADJ
taxlaw-2796	691	11	personal	personal	ADJ
taxlaw-2796	691	12	and	and	CCONJ
taxlaw-2796	691	13	corporate	corporate	ADJ
taxlaw-2796	691	14	income	income	NOUN
taxlaw-2796	691	15	tax	tax	NOUN
taxlaw-2796	691	16	rates	rate	NOUN
taxlaw-2796	691	17	under	under	ADP
taxlaw-2796	691	18	flat	flat	ADJ
taxlaw-2796	691	19	tax	tax	NOUN
taxlaw-2796	691	20	regimes	regime	NOUN
taxlaw-2796	691	21	167	167	NUM
taxlaw-2796	691	22	personal	personal	ADJ
taxlaw-2796	691	23	tax	tax	NOUN
taxlaw-2796	691	24	rates	rate	NOUN
taxlaw-2796	691	25	higher	high	ADJ
taxlaw-2796	691	26	than	than	ADP
taxlaw-2796	691	27	corporate	corporate	ADJ
taxlaw-2796	691	28	rates	rate	NOUN
taxlaw-2796	691	29	corporate	corporate	ADJ
taxlaw-2796	691	30	tax	tax	NOUN
taxlaw-2796	691	31	rates	rate	NOUN
taxlaw-2796	691	32	higher	high	ADJ
taxlaw-2796	691	33	than	than	ADP
taxlaw-2796	691	34	personal	personal	ADJ
taxlaw-2796	691	35	tax	tax	NOUN
taxlaw-2796	691	36	rates	rate	NOUN
taxlaw-2796	691	37	personal	personal	ADJ
taxlaw-2796	691	38	and	and	CCONJ
taxlaw-2796	691	39	corporate	corporate	ADJ
taxlaw-2796	691	40	tax	tax	NOUN
taxlaw-2796	691	41	rates	rate	NOUN
taxlaw-2796	691	42	equal	equal	ADJ
taxlaw-2796	691	43	or	or	CCONJ
taxlaw-2796	691	44	roughly	roughly	ADV
taxlaw-2796	691	45	aligned	align	VERB
taxlaw-2796	691	46	(	(	PUNCT
taxlaw-2796	691	47	within	within	ADP
taxlaw-2796	691	48	3	3	NUM
taxlaw-2796	691	49	%	%	NOUN
taxlaw-2796	691	50	)	)	PUNCT
taxlaw-2796	691	51	marginal	marginal	ADJ
taxlaw-2796	691	52	tax	tax	NOUN
taxlaw-2796	691	53	rates	rate	NOUN
taxlaw-2796	691	54	over	over	ADP
taxlaw-2796	691	55	20	20	NUM
taxlaw-2796	691	56	%	%	NOUN
taxlaw-2796	691	57	(	(	PUNCT
taxlaw-2796	691	58	higher	high	ADJ
taxlaw-2796	691	59	of	of	ADP
taxlaw-2796	691	60	personal	personal	ADJ
taxlaw-2796	691	61	or	or	CCONJ
taxlaw-2796	691	62	corporate	corporate	ADJ
taxlaw-2796	691	63	tax	tax	NOUN
taxlaw-2796	691	64	rate	rate	NOUN
taxlaw-2796	691	65	is	be	AUX
taxlaw-2796	691	66	over	over	ADP
taxlaw-2796	691	67	20	20	NUM
taxlaw-2796	691	68	%	%	NOUN
taxlaw-2796	691	69	)	)	PUNCT
taxlaw-2796	692	1	bulgaria	bulgaria	PROPN
taxlaw-2796	692	2	czech	czech	PROPN
taxlaw-2796	692	3	republic	republic	PROPN
taxlaw-2796	692	4	latvia	latvia	PROPN
taxlaw-2796	692	5	lithuania	lithuania	PROPN
taxlaw-2796	692	6	ukraine	ukraine	PROPN
taxlaw-2796	692	7	estonia	estonia	PROPN
taxlaw-2796	692	8	marginal	marginal	ADJ
taxlaw-2796	692	9	tax	tax	NOUN
taxlaw-2796	692	10	rates	rate	NOUN
taxlaw-2796	692	11	20	20	NUM
taxlaw-2796	692	12	%	%	NOUN
taxlaw-2796	692	13	or	or	CCONJ
taxlaw-2796	692	14	less	less	ADJ
taxlaw-2796	692	15	(	(	PUNCT
taxlaw-2796	692	16	lower	low	ADJ
taxlaw-2796	692	17	rate	rate	NOUN
taxlaw-2796	692	18	of	of	ADP
taxlaw-2796	692	19	personal	personal	ADJ
taxlaw-2796	692	20	or	or	CCONJ
taxlaw-2796	692	21	corporate	corporate	ADJ
taxlaw-2796	692	22	tax	tax	NOUN
taxlaw-2796	692	23	rate	rate	NOUN
taxlaw-2796	692	24	is	be	AUX
taxlaw-2796	692	25	20	20	NUM
taxlaw-2796	692	26	%	%	NOUN
taxlaw-2796	692	27	or	or	CCONJ
taxlaw-2796	692	28	less	less	ADJ
taxlaw-2796	692	29	)	)	PUNCT
taxlaw-2796	692	30	georgia	georgia	PROPN
taxlaw-2796	692	31	montenegro	montenegro	PROPN
taxlaw-2796	692	32	kazakhstan	kazakhstan	PROPN
taxlaw-2796	692	33	russia	russia	PROPN
taxlaw-2796	692	34	albania	albania	PROPN
taxlaw-2796	692	35	kyrgyzstan	kyrgyzstan	PROPN
taxlaw-2796	692	36	macedonia	macedonia	PROPN
taxlaw-2796	692	37	mongolia	mongolia	PROPN
taxlaw-2796	692	38	romania	romania	PROPN
taxlaw-2796	692	39	slovak	slovak	PROPN
taxlaw-2796	692	40	republic	republic	PROPN
taxlaw-2796	692	41	flat	flat	ADJ
taxlaw-2796	692	42	tax	tax	NOUN
taxlaw-2796	692	43	systems	system	NOUN
taxlaw-2796	692	44	also	also	ADV
taxlaw-2796	692	45	differ	differ	VERB
taxlaw-2796	692	46	as	as	ADP
taxlaw-2796	692	47	to	to	ADP
taxlaw-2796	692	48	the	the	DET
taxlaw-2796	692	49	extent	extent	NOUN
taxlaw-2796	692	50	to	to	PART
taxlaw-2796	692	51	which	which	PRON
taxlaw-2796	692	52	they	they	PRON
taxlaw-2796	692	53	integrate	integrate	VERB
taxlaw-2796	692	54	the	the	DET
taxlaw-2796	692	55	personal	personal	ADJ
taxlaw-2796	692	56	and	and	CCONJ
taxlaw-2796	692	57	corporate	corporate	ADJ
taxlaw-2796	692	58	tax	tax	NOUN
taxlaw-2796	692	59	systems	system	NOUN
taxlaw-2796	692	60	.	.	PUNCT
taxlaw-2796	693	1	most	most	ADJ
taxlaw-2796	693	2	flat	flat	ADJ
taxlaw-2796	693	3	tax	tax	NOUN
taxlaw-2796	693	4	systems	system	NOUN
taxlaw-2796	693	5	retain	retain	VERB
taxlaw-2796	693	6	the	the	DET
taxlaw-2796	693	7	double	double	ADJ
taxlaw-2796	693	8	tax	tax	NOUN
taxlaw-2796	693	9	on	on	ADP
taxlaw-2796	693	10	distributed	distribute	VERB
taxlaw-2796	693	11	corporate	corporate	ADJ
taxlaw-2796	693	12	income	income	NOUN
taxlaw-2796	693	13	(	(	PUNCT
taxlaw-2796	693	14	often	often	ADV
taxlaw-2796	693	15	with	with	ADP
taxlaw-2796	693	16	final	final	ADJ
taxlaw-2796	693	17	withholding	withholding	NOUN
taxlaw-2796	693	18	regimes	regime	NOUN
taxlaw-2796	693	19	)	)	PUNCT
taxlaw-2796	693	20	,	,	PUNCT
taxlaw-2796	693	21	although	although	SCONJ
taxlaw-2796	693	22	some	some	PRON
taxlaw-2796	693	23	exclude	exclude	VERB
taxlaw-2796	693	24	tax	tax	NOUN
taxlaw-2796	693	25	on	on	ADP
taxlaw-2796	693	26	further	further	ADJ
taxlaw-2796	693	27	distributions	distribution	NOUN
taxlaw-2796	693	28	.	.	PUNCT
taxlaw-2796	694	1	b.	b.	PROPN
taxlaw-2796	694	2	choosing	choose	VERB
taxlaw-2796	694	3	between	between	ADP
taxlaw-2796	694	4	a	a	DET
taxlaw-2796	694	5	dual	dual	ADJ
taxlaw-2796	694	6	income	income	NOUN
taxlaw-2796	694	7	tax	tax	NOUN
taxlaw-2796	694	8	and	and	CCONJ
taxlaw-2796	694	9	flat	flat	ADJ
taxlaw-2796	694	10	tax	tax	NOUN
taxlaw-2796	694	11	system	system	NOUN
taxlaw-2796	694	12	comparisons	comparison	NOUN
taxlaw-2796	694	13	between	between	ADP
taxlaw-2796	694	14	the	the	DET
taxlaw-2796	694	15	dual	dual	ADJ
taxlaw-2796	694	16	income	income	NOUN
taxlaw-2796	694	17	tax	tax	NOUN
taxlaw-2796	694	18	and	and	CCONJ
taxlaw-2796	694	19	the	the	DET
taxlaw-2796	694	20	flat	flat	ADJ
taxlaw-2796	694	21	tax	tax	NOUN
taxlaw-2796	694	22	model	model	NOUN
taxlaw-2796	694	23	depend	depend	VERB
taxlaw-2796	694	24	on	on	ADP
taxlaw-2796	694	25	the	the	DET
taxlaw-2796	694	26	specific	specific	ADJ
taxlaw-2796	694	27	details	detail	NOUN
taxlaw-2796	694	28	of	of	ADP
taxlaw-2796	694	29	the	the	DET
taxlaw-2796	694	30	proposals	proposal	NOUN
taxlaw-2796	694	31	as	as	ADV
taxlaw-2796	694	32	well	well	ADV
taxlaw-2796	694	33	as	as	ADP
taxlaw-2796	694	34	the	the	DET
taxlaw-2796	694	35	specific	specific	ADJ
taxlaw-2796	694	36	circumstances	circumstance	NOUN
taxlaw-2796	694	37	of	of	ADP
taxlaw-2796	694	38	particular	particular	ADJ
taxlaw-2796	694	39	countries	country	NOUN
taxlaw-2796	694	40	.	.	PUNCT
taxlaw-2796	695	1	for	for	ADP
taxlaw-2796	695	2	dual	dual	ADJ
taxlaw-2796	695	3	income	income	NOUN
taxlaw-2796	695	4	tax	tax	NOUN
taxlaw-2796	695	5	systems	system	NOUN
taxlaw-2796	695	6	with	with	ADP
taxlaw-2796	695	7	a	a	DET
taxlaw-2796	695	8	tax	tax	NOUN
taxlaw-2796	695	9	rate	rate	NOUN
taxlaw-2796	695	10	on	on	ADP
taxlaw-2796	695	11	capital	capital	NOUN
taxlaw-2796	695	12	income	income	NOUN
taxlaw-2796	695	13	set	set	VERB
taxlaw-2796	695	14	at	at	ADP
taxlaw-2796	695	15	the	the	DET
taxlaw-2796	695	16	lowest	low	ADJ
taxlaw-2796	695	17	marginal	marginal	ADJ
taxlaw-2796	695	18	tax	tax	NOUN
taxlaw-2796	695	19	rate	rate	NOUN
taxlaw-2796	695	20	on	on	ADP
taxlaw-2796	695	21	labor	labor	NOUN
taxlaw-2796	695	22	income	income	NOUN
taxlaw-2796	695	23	,	,	PUNCT
taxlaw-2796	695	24	the	the	DET
taxlaw-2796	695	25	dual	dual	ADJ
taxlaw-2796	695	26	income	income	NOUN
taxlaw-2796	695	27	tax	tax	NOUN
taxlaw-2796	695	28	can	can	AUX
taxlaw-2796	695	29	be	be	AUX
taxlaw-2796	695	30	designed	design	VERB
taxlaw-2796	695	31	as	as	ADP
taxlaw-2796	695	32	a	a	DET
taxlaw-2796	695	33	flat	flat	ADJ
taxlaw-2796	695	34	tax	tax	NOUN
taxlaw-2796	695	35	with	with	ADP
taxlaw-2796	695	36	a	a	DET
taxlaw-2796	695	37	surcharge	surcharge	NOUN
taxlaw-2796	695	38	on	on	ADP
taxlaw-2796	695	39	high	high	ADJ
taxlaw-2796	695	40	-	-	PUNCT
taxlaw-2796	695	41	income	income	NOUN
taxlaw-2796	695	42	wage	wage	NOUN
taxlaw-2796	695	43	earners	earner	NOUN
taxlaw-2796	695	44	.	.	PUNCT
taxlaw-2796	696	1	in	in	ADP
taxlaw-2796	696	2	other	other	ADJ
taxlaw-2796	696	3	words	word	NOUN
taxlaw-2796	696	4	,	,	PUNCT
taxlaw-2796	696	5	the	the	DET
taxlaw-2796	696	6	difference	difference	NOUN
taxlaw-2796	696	7	between	between	ADP
taxlaw-2796	696	8	the	the	DET
taxlaw-2796	696	9	two	two	NUM
taxlaw-2796	696	10	approaches	approach	NOUN
taxlaw-2796	696	11	is	be	AUX
taxlaw-2796	696	12	essentially	essentially	ADV
taxlaw-2796	696	13	what	what	PRON
taxlaw-2796	696	14	is	be	AUX
taxlaw-2796	696	15	gained	gain	VERB
taxlaw-2796	696	16	or	or	CCONJ
taxlaw-2796	696	17	lost	lose	VERB
taxlaw-2796	696	18	by	by	ADP
taxlaw-2796	696	19	having	have	VERB
taxlaw-2796	696	20	a	a	DET
taxlaw-2796	696	21	progressive	progressive	ADJ
taxlaw-2796	696	22	rate	rate	NOUN
taxlaw-2796	696	23	schedule	schedule	NOUN
taxlaw-2796	696	24	for	for	ADP
taxlaw-2796	696	25	labor	labor	NOUN
taxlaw-2796	696	26	income	income	NOUN
taxlaw-2796	696	27	combined	combine	VERB
taxlaw-2796	696	28	with	with	ADP
taxlaw-2796	696	29	a	a	DET
taxlaw-2796	696	30	flat	flat	ADJ
taxlaw-2796	696	31	tax	tax	NOUN
taxlaw-2796	696	32	rate	rate	NOUN
taxlaw-2796	696	33	on	on	ADP
taxlaw-2796	696	34	capital	capital	NOUN
taxlaw-2796	696	35	income	income	NOUN
taxlaw-2796	696	36	.	.	PUNCT
taxlaw-2796	697	1	flat	flat	ADJ
taxlaw-2796	697	2	tax	tax	NOUN
taxlaw-2796	697	3	and	and	CCONJ
taxlaw-2796	697	4	dual	dual	ADJ
taxlaw-2796	697	5	income	income	NOUN
taxlaw-2796	697	6	tax	tax	NOUN
taxlaw-2796	697	7	systems	system	NOUN
taxlaw-2796	697	8	share	share	VERB
taxlaw-2796	697	9	several	several	ADJ
taxlaw-2796	697	10	advantages	advantage	NOUN
taxlaw-2796	697	11	over	over	ADP
taxlaw-2796	697	12	the	the	DET
taxlaw-2796	697	13	current	current	ADJ
taxlaw-2796	697	14	tax	tax	NOUN
taxlaw-2796	697	15	systems	system	NOUN
taxlaw-2796	697	16	in	in	ADP
taxlaw-2796	697	17	many	many	ADJ
taxlaw-2796	697	18	developing	develop	VERB
taxlaw-2796	697	19	countries	country	NOUN
taxlaw-2796	697	20	.	.	PUNCT
taxlaw-2796	698	1	as	as	SCONJ
taxlaw-2796	698	2	discussed	discuss	VERB
taxlaw-2796	698	3	in	in	ADP
taxlaw-2796	698	4	the	the	DET
taxlaw-2796	698	5	167	167	NUM
taxlaw-2796	698	6	.	.	PUNCT
taxlaw-2796	699	1	the	the	DET
taxlaw-2796	699	2	data	datum	NOUN
taxlaw-2796	699	3	for	for	ADP
taxlaw-2796	699	4	this	this	DET
taxlaw-2796	699	5	table	table	NOUN
taxlaw-2796	699	6	are	be	AUX
taxlaw-2796	699	7	from	from	ADP
taxlaw-2796	699	8	ey	ey	PRON
taxlaw-2796	699	9	global	global	ADJ
taxlaw-2796	699	10	executive	executive	NOUN
taxlaw-2796	699	11	,	,	PUNCT
taxlaw-2796	699	12	supra	supra	PROPN
taxlaw-2796	699	13	note	note	NOUN
taxlaw-2796	699	14	112	112	NUM
taxlaw-2796	699	15	and	and	CCONJ
taxlaw-2796	699	16	ey	ey	PRON
taxlaw-2796	699	17	worldwide	worldwide	PROPN
taxlaw-2796	699	18	corp	corp	PROPN
taxlaw-2796	699	19	.	.	PROPN
taxlaw-2796	699	20	tax	tax	PROPN
taxlaw-2796	699	21	guide	guide	NOUN
taxlaw-2796	699	22	,	,	PUNCT
taxlaw-2796	699	23	supra	supra	PROPN
taxlaw-2796	699	24	note	note	NOUN
taxlaw-2796	699	25	112	112	NUM
taxlaw-2796	699	26	.	.	PUNCT
taxlaw-2796	700	1	214	214	NUM
taxlaw-2796	700	2	columbia	columbia	PROPN
taxlaw-2796	700	3	jour$al	jour$al	PROPN
taxlaw-2796	700	4	of	of	ADP
taxlaw-2796	700	5	tax	tax	NOUN
taxlaw-2796	700	6	law	law	NOUN
taxlaw-2796	701	1	[	[	X
taxlaw-2796	701	2	vol	vol	NOUN
taxlaw-2796	701	3	.	.	PUNCT
taxlaw-2796	702	1	1:174	1:174	NUM
taxlaw-2796	702	2	previous	previous	ADJ
taxlaw-2796	702	3	section	section	NOUN
taxlaw-2796	702	4	,	,	PUNCT
taxlaw-2796	702	5	a	a	DET
taxlaw-2796	702	6	single	single	ADJ
taxlaw-2796	702	7	tax	tax	NOUN
taxlaw-2796	702	8	rate	rate	NOUN
taxlaw-2796	702	9	on	on	ADP
taxlaw-2796	702	10	income	income	NOUN
taxlaw-2796	702	11	from	from	ADP
taxlaw-2796	702	12	passive	passive	ADJ
taxlaw-2796	702	13	investments	investment	NOUN
taxlaw-2796	702	14	under	under	ADP
taxlaw-2796	702	15	the	the	DET
taxlaw-2796	702	16	personal	personal	ADJ
taxlaw-2796	702	17	income	income	NOUN
taxlaw-2796	702	18	tax	tax	NOUN
taxlaw-2796	702	19	system	system	NOUN
taxlaw-2796	702	20	will	will	AUX
taxlaw-2796	702	21	generally	generally	ADV
taxlaw-2796	702	22	provide	provide	VERB
taxlaw-2796	702	23	more	more	ADV
taxlaw-2796	702	24	symmetric	symmetric	ADJ
taxlaw-2796	702	25	and	and	CCONJ
taxlaw-2796	702	26	less	less	ADV
taxlaw-2796	702	27	distorting	distorting	ADJ
taxlaw-2796	702	28	treatment	treatment	NOUN
taxlaw-2796	702	29	of	of	ADP
taxlaw-2796	702	30	this	this	DET
taxlaw-2796	702	31	type	type	NOUN
taxlaw-2796	702	32	of	of	ADP
taxlaw-2796	702	33	capital	capital	NOUN
taxlaw-2796	702	34	income	income	NOUN
taxlaw-2796	702	35	,	,	PUNCT
taxlaw-2796	702	36	reducing	reduce	VERB
taxlaw-2796	702	37	wasteful	wasteful	ADJ
taxlaw-2796	702	38	tax	tax	NOUN
taxlaw-2796	702	39	-	-	PUNCT
taxlaw-2796	702	40	induced	induce	VERB
taxlaw-2796	702	41	distortions	distortion	NOUN
taxlaw-2796	702	42	in	in	ADP
taxlaw-2796	702	43	investment	investment	NOUN
taxlaw-2796	702	44	and	and	CCONJ
taxlaw-2796	702	45	saving	saving	NOUN
taxlaw-2796	702	46	decisions	decision	NOUN
taxlaw-2796	702	47	.	.	PUNCT
taxlaw-2796	703	1	a	a	DET
taxlaw-2796	703	2	single	single	ADJ
taxlaw-2796	703	3	tax	tax	NOUN
taxlaw-2796	703	4	rate	rate	NOUN
taxlaw-2796	703	5	would	would	AUX
taxlaw-2796	703	6	also	also	ADV
taxlaw-2796	703	7	be	be	AUX
taxlaw-2796	703	8	a	a	DET
taxlaw-2796	703	9	simpler	simple	ADJ
taxlaw-2796	703	10	and	and	CCONJ
taxlaw-2796	703	11	more	more	ADV
taxlaw-2796	703	12	effective	effective	ADJ
taxlaw-2796	703	13	way	way	NOUN
taxlaw-2796	703	14	to	to	PART
taxlaw-2796	703	15	tax	tax	NOUN
taxlaw-2796	703	16	capital	capital	NOUN
taxlaw-2796	703	17	income	income	NOUN
taxlaw-2796	703	18	and	and	CCONJ
taxlaw-2796	703	19	would	would	AUX
taxlaw-2796	703	20	facilitate	facilitate	VERB
taxlaw-2796	703	21	use	use	NOUN
taxlaw-2796	703	22	of	of	ADP
taxlaw-2796	703	23	withholding	withholding	NOUN
taxlaw-2796	703	24	regimes	regime	NOUN
taxlaw-2796	703	25	.	.	PUNCT
taxlaw-2796	704	1	combining	combine	VERB
taxlaw-2796	704	2	either	either	CCONJ
taxlaw-2796	704	3	a	a	DET
taxlaw-2796	704	4	flat	flat	ADJ
taxlaw-2796	704	5	tax	tax	NOUN
taxlaw-2796	704	6	or	or	CCONJ
taxlaw-2796	704	7	a	a	DET
taxlaw-2796	704	8	dual	dual	ADJ
taxlaw-2796	704	9	income	income	NOUN
taxlaw-2796	704	10	tax	tax	NOUN
taxlaw-2796	704	11	reform	reform	NOUN
taxlaw-2796	704	12	under	under	ADP
taxlaw-2796	704	13	the	the	DET
taxlaw-2796	704	14	personal	personal	ADJ
taxlaw-2796	704	15	income	income	NOUN
taxlaw-2796	704	16	tax	tax	NOUN
taxlaw-2796	704	17	system	system	NOUN
taxlaw-2796	704	18	with	with	ADP
taxlaw-2796	704	19	an	an	DET
taxlaw-2796	704	20	effective	effective	ADJ
taxlaw-2796	704	21	corporate	corporate	ADJ
taxlaw-2796	704	22	income	income	NOUN
taxlaw-2796	704	23	tax	tax	NOUN
taxlaw-2796	704	24	reform	reform	NOUN
taxlaw-2796	704	25	may	may	AUX
taxlaw-2796	704	26	result	result	VERB
taxlaw-2796	704	27	in	in	ADP
taxlaw-2796	704	28	a	a	DET
taxlaw-2796	704	29	more	more	ADV
taxlaw-2796	704	30	rational	rational	ADJ
taxlaw-2796	704	31	approach	approach	NOUN
taxlaw-2796	704	32	for	for	ADP
taxlaw-2796	704	33	taxing	tax	VERB
taxlaw-2796	704	34	active	active	ADJ
taxlaw-2796	704	35	business	business	NOUN
taxlaw-2796	704	36	income	income	NOUN
taxlaw-2796	704	37	.	.	PUNCT
taxlaw-2796	705	1	where	where	SCONJ
taxlaw-2796	705	2	the	the	DET
taxlaw-2796	705	3	move	move	NOUN
taxlaw-2796	705	4	to	to	ADP
taxlaw-2796	705	5	either	either	CCONJ
taxlaw-2796	705	6	a	a	DET
taxlaw-2796	705	7	flat	flat	ADJ
taxlaw-2796	705	8	tax	tax	NOUN
taxlaw-2796	705	9	or	or	CCONJ
taxlaw-2796	705	10	a	a	DET
taxlaw-2796	705	11	dual	dual	ADJ
taxlaw-2796	705	12	income	income	NOUN
taxlaw-2796	705	13	tax	tax	NOUN
taxlaw-2796	705	14	results	result	NOUN
taxlaw-2796	705	15	in	in	ADP
taxlaw-2796	705	16	reforms	reform	NOUN
taxlaw-2796	705	17	that	that	PRON
taxlaw-2796	705	18	lower	low	ADJ
taxlaw-2796	705	19	tax	tax	NOUN
taxlaw-2796	705	20	rates	rate	NOUN
taxlaw-2796	705	21	and	and	CCONJ
taxlaw-2796	705	22	broaden	broaden	VERB
taxlaw-2796	705	23	tax	tax	NOUN
taxlaw-2796	705	24	bases	basis	NOUN
taxlaw-2796	705	25	,	,	PUNCT
taxlaw-2796	705	26	existing	exist	VERB
taxlaw-2796	705	27	capital	capital	NOUN
taxlaw-2796	705	28	should	should	AUX
taxlaw-2796	705	29	be	be	AUX
taxlaw-2796	705	30	used	use	VERB
taxlaw-2796	705	31	more	more	ADV
taxlaw-2796	705	32	efficiently	efficiently	ADV
taxlaw-2796	705	33	and	and	CCONJ
taxlaw-2796	705	34	the	the	DET
taxlaw-2796	705	35	flow	flow	NOUN
taxlaw-2796	705	36	of	of	ADP
taxlaw-2796	705	37	capital	capital	NOUN
taxlaw-2796	705	38	into	into	ADP
taxlaw-2796	705	39	the	the	DET
taxlaw-2796	705	40	economy	economy	NOUN
taxlaw-2796	705	41	should	should	AUX
taxlaw-2796	705	42	be	be	AUX
taxlaw-2796	705	43	increased.168	increased.168	NOUN
taxlaw-2796	705	44	both	both	DET
taxlaw-2796	705	45	reforms	reform	NOUN
taxlaw-2796	705	46	may	may	AUX
taxlaw-2796	705	47	in	in	ADP
taxlaw-2796	705	48	some	some	DET
taxlaw-2796	705	49	circumstances	circumstance	NOUN
taxlaw-2796	705	50	also	also	ADV
taxlaw-2796	705	51	expand	expand	VERB
taxlaw-2796	705	52	revenues	revenue	NOUN
taxlaw-2796	705	53	and	and	CCONJ
taxlaw-2796	705	54	make	make	VERB
taxlaw-2796	705	55	the	the	DET
taxlaw-2796	705	56	tax	tax	NOUN
taxlaw-2796	705	57	system	system	NOUN
taxlaw-2796	705	58	more	more	ADV
taxlaw-2796	705	59	progressive	progressive	ADJ
taxlaw-2796	705	60	with	with	ADP
taxlaw-2796	705	61	less	less	ADJ
taxlaw-2796	705	62	administrative	administrative	ADJ
taxlaw-2796	705	63	strain	strain	NOUN
taxlaw-2796	705	64	and	and	CCONJ
taxlaw-2796	705	65	effort	effort	NOUN
taxlaw-2796	705	66	than	than	SCONJ
taxlaw-2796	705	67	required	require	VERB
taxlaw-2796	705	68	under	under	ADP
taxlaw-2796	705	69	a	a	DET
taxlaw-2796	705	70	comprehensive	comprehensive	ADJ
taxlaw-2796	705	71	income	income	NOUN
taxlaw-2796	705	72	tax	tax	NOUN
taxlaw-2796	705	73	approach	approach	NOUN
taxlaw-2796	705	74	.	.	PUNCT
taxlaw-2796	706	1	this	this	DET
taxlaw-2796	706	2	administrative	administrative	ADJ
taxlaw-2796	706	3	advantage	advantage	NOUN
taxlaw-2796	706	4	is	be	AUX
taxlaw-2796	706	5	not	not	PART
taxlaw-2796	706	6	a	a	DET
taxlaw-2796	706	7	minor	minor	ADJ
taxlaw-2796	706	8	consideration	consideration	NOUN
taxlaw-2796	706	9	in	in	ADP
taxlaw-2796	706	10	developing	develop	VERB
taxlaw-2796	706	11	countries	country	NOUN
taxlaw-2796	706	12	in	in	ADP
taxlaw-2796	706	13	which	which	PRON
taxlaw-2796	706	14	administrative	administrative	ADJ
taxlaw-2796	706	15	capacity	capacity	NOUN
taxlaw-2796	706	16	is	be	AUX
taxlaw-2796	706	17	a	a	DET
taxlaw-2796	706	18	severe	severe	ADJ
taxlaw-2796	706	19	constraint	constraint	NOUN
taxlaw-2796	706	20	on	on	ADP
taxlaw-2796	706	21	tax	tax	NOUN
taxlaw-2796	706	22	policy.169	policy.169	NOUN
taxlaw-2796	706	23	flat	flat	ADJ
taxlaw-2796	706	24	tax	tax	NOUN
taxlaw-2796	706	25	regimes	regime	NOUN
taxlaw-2796	706	26	have	have	AUX
taxlaw-2796	706	27	advantages	advantage	NOUN
taxlaw-2796	706	28	over	over	ADP
taxlaw-2796	706	29	dual	dual	ADJ
taxlaw-2796	706	30	income	income	NOUN
taxlaw-2796	706	31	tax	tax	NOUN
taxlaw-2796	706	32	regimes	regime	NOUN
taxlaw-2796	706	33	.	.	PUNCT
taxlaw-2796	707	1	for	for	ADP
taxlaw-2796	707	2	example	example	NOUN
taxlaw-2796	707	3	,	,	PUNCT
taxlaw-2796	707	4	if	if	SCONJ
taxlaw-2796	707	5	a	a	DET
taxlaw-2796	707	6	tax	tax	NOUN
taxlaw-2796	707	7	system	system	NOUN
taxlaw-2796	707	8	really	really	ADV
taxlaw-2796	707	9	has	have	VERB
taxlaw-2796	707	10	only	only	ADV
taxlaw-2796	707	11	a	a	DET
taxlaw-2796	707	12	single	single	ADJ
taxlaw-2796	707	13	rate	rate	NOUN
taxlaw-2796	707	14	on	on	ADP
taxlaw-2796	707	15	all	all	DET
taxlaw-2796	707	16	income	income	NOUN
taxlaw-2796	707	17	,	,	PUNCT
taxlaw-2796	707	18	it	it	PRON
taxlaw-2796	707	19	would	would	AUX
taxlaw-2796	707	20	be	be	AUX
taxlaw-2796	707	21	simpler	simple	ADJ
taxlaw-2796	707	22	to	to	PART
taxlaw-2796	707	23	explain	explain	VERB
taxlaw-2796	707	24	,	,	PUNCT
taxlaw-2796	707	25	to	to	PART
taxlaw-2796	707	26	comply	comply	VERB
taxlaw-2796	707	27	,	,	PUNCT
taxlaw-2796	707	28	and	and	CCONJ
taxlaw-2796	707	29	to	to	PART
taxlaw-2796	707	30	enforce	enforce	VERB
taxlaw-2796	707	31	than	than	ADP
taxlaw-2796	707	32	other	other	ADJ
taxlaw-2796	707	33	systems.170	systems.170	NOUN
taxlaw-2796	707	34	if	if	SCONJ
taxlaw-2796	707	35	the	the	DET
taxlaw-2796	707	36	single	single	ADJ
taxlaw-2796	707	37	rate	rate	NOUN
taxlaw-2796	707	38	under	under	ADP
taxlaw-2796	707	39	the	the	DET
taxlaw-2796	707	40	personal	personal	ADJ
taxlaw-2796	707	41	income	income	NOUN
taxlaw-2796	707	42	tax	tax	NOUN
taxlaw-2796	707	43	system	system	NOUN
taxlaw-2796	707	44	is	be	AUX
taxlaw-2796	707	45	also	also	ADV
taxlaw-2796	707	46	aligned	align	VERB
taxlaw-2796	707	47	with	with	ADP
taxlaw-2796	707	48	the	the	DET
taxlaw-2796	707	49	corporate	corporate	ADJ
taxlaw-2796	707	50	rate	rate	NOUN
taxlaw-2796	707	51	,	,	PUNCT
taxlaw-2796	707	52	distortions	distortion	NOUN
taxlaw-2796	707	53	would	would	AUX
taxlaw-2796	707	54	be	be	AUX
taxlaw-2796	707	55	reduced	reduce	VERB
taxlaw-2796	707	56	and	and	CCONJ
taxlaw-2796	707	57	the	the	DET
taxlaw-2796	707	58	opportunity	opportunity	NOUN
taxlaw-2796	707	59	for	for	ADP
taxlaw-2796	707	60	arbitrage	arbitrage	NOUN
taxlaw-2796	707	61	would	would	AUX
taxlaw-2796	707	62	be	be	AUX
taxlaw-2796	707	63	less	less	ADJ
taxlaw-2796	707	64	than	than	ADP
taxlaw-2796	707	65	under	under	ADP
taxlaw-2796	707	66	a	a	DET
taxlaw-2796	707	67	dual	dual	ADJ
taxlaw-2796	707	68	income	income	NOUN
taxlaw-2796	707	69	tax	tax	NOUN
taxlaw-2796	707	70	.	.	PUNCT
taxlaw-2796	708	1	on	on	ADP
taxlaw-2796	708	2	the	the	DET
taxlaw-2796	708	3	other	other	ADJ
taxlaw-2796	708	4	hand	hand	NOUN
taxlaw-2796	708	5	,	,	PUNCT
taxlaw-2796	708	6	dual	dual	ADJ
taxlaw-2796	708	7	income	income	NOUN
taxlaw-2796	708	8	tax	tax	NOUN
taxlaw-2796	708	9	regimes	regime	NOUN
taxlaw-2796	708	10	have	have	VERB
taxlaw-2796	708	11	several	several	ADJ
taxlaw-2796	708	12	advantages	advantage	NOUN
taxlaw-2796	708	13	over	over	ADP
taxlaw-2796	708	14	flat	flat	ADJ
taxlaw-2796	708	15	tax	tax	NOUN
taxlaw-2796	708	16	regimes	regime	NOUN
taxlaw-2796	708	17	.	.	PUNCT
taxlaw-2796	709	1	by	by	ADP
taxlaw-2796	709	2	decoupling	decouple	VERB
taxlaw-2796	709	3	the	the	DET
taxlaw-2796	709	4	taxation	taxation	NOUN
taxlaw-2796	709	5	of	of	ADP
taxlaw-2796	709	6	wage	wage	NOUN
taxlaw-2796	709	7	and	and	CCONJ
taxlaw-2796	709	8	capital	capital	NOUN
taxlaw-2796	709	9	income	income	NOUN
taxlaw-2796	709	10	tax	tax	NOUN
taxlaw-2796	709	11	,	,	PUNCT
taxlaw-2796	709	12	policymakers	policymaker	NOUN
taxlaw-2796	709	13	gain	gain	VERB
taxlaw-2796	709	14	an	an	DET
taxlaw-2796	709	15	additional	additional	ADJ
taxlaw-2796	709	16	degree	degree	NOUN
taxlaw-2796	709	17	of	of	ADP
taxlaw-2796	709	18	freedom	freedom	NOUN
taxlaw-2796	709	19	to	to	PART
taxlaw-2796	709	20	address	address	VERB
taxlaw-2796	709	21	global	global	ADJ
taxlaw-2796	709	22	tax	tax	NOUN
taxlaw-2796	709	23	competition	competition	NOUN
taxlaw-2796	709	24	concerns	concern	NOUN
taxlaw-2796	709	25	or	or	CCONJ
taxlaw-2796	709	26	domestic	domestic	ADJ
taxlaw-2796	709	27	political	political	ADJ
taxlaw-2796	709	28	concerns	concern	NOUN
taxlaw-2796	709	29	from	from	ADP
taxlaw-2796	709	30	various	various	ADJ
taxlaw-2796	709	31	interest	interest	NOUN
taxlaw-2796	709	32	groups	group	NOUN
taxlaw-2796	709	33	.	.	PUNCT
taxlaw-2796	710	1	it	it	PRON
taxlaw-2796	710	2	may	may	AUX
taxlaw-2796	710	3	also	also	ADV
taxlaw-2796	710	4	be	be	AUX
taxlaw-2796	710	5	a	a	DET
taxlaw-2796	710	6	bit	bit	NOUN
taxlaw-2796	710	7	easier	easy	ADJ
taxlaw-2796	710	8	for	for	SCONJ
taxlaw-2796	710	9	policymakers	policymaker	NOUN
taxlaw-2796	710	10	to	to	PART
taxlaw-2796	710	11	resist	resist	VERB
taxlaw-2796	710	12	the	the	DET
taxlaw-2796	710	13	endless	endless	ADJ
taxlaw-2796	710	14	clamor	clamor	NOUN
taxlaw-2796	710	15	for	for	ADP
taxlaw-2796	710	16	special	special	ADJ
taxlaw-2796	710	17	concessions	concession	NOUN
taxlaw-2796	710	18	and	and	CCONJ
taxlaw-2796	710	19	hence	hence	ADV
taxlaw-2796	710	20	avoid	avoid	VERB
taxlaw-2796	710	21	complicating	complicate	VERB
taxlaw-2796	710	22	either	either	CCONJ
taxlaw-2796	710	23	component	component	NOUN
taxlaw-2796	710	24	of	of	ADP
taxlaw-2796	710	25	the	the	DET
taxlaw-2796	710	26	income	income	NOUN
taxlaw-2796	710	27	tax	tax	NOUN
taxlaw-2796	710	28	system	system	NOUN
taxlaw-2796	710	29	by	by	ADP
taxlaw-2796	710	30	various	various	ADJ
taxlaw-2796	710	31	incentive	incentive	NOUN
taxlaw-2796	710	32	provisions	provision	NOUN
taxlaw-2796	710	33	.	.	PUNCT
taxlaw-2796	711	1	perhaps	perhaps	ADV
taxlaw-2796	711	2	the	the	DET
taxlaw-2796	711	3	strongest	strong	ADJ
taxlaw-2796	711	4	argument	argument	NOUN
taxlaw-2796	711	5	for	for	ADP
taxlaw-2796	711	6	choosing	choose	VERB
taxlaw-2796	711	7	a	a	DET
taxlaw-2796	711	8	dual	dual	ADJ
taxlaw-2796	711	9	income	income	NOUN
taxlaw-2796	711	10	tax	tax	NOUN
taxlaw-2796	711	11	over	over	ADP
taxlaw-2796	711	12	a	a	DET
taxlaw-2796	711	13	flat	flat	ADJ
taxlaw-2796	711	14	tax	tax	NOUN
taxlaw-2796	711	15	is	be	AUX
taxlaw-2796	711	16	to	to	PART
taxlaw-2796	711	17	maintain	maintain	VERB
taxlaw-2796	711	18	at	at	ADP
taxlaw-2796	711	19	least	least	ADJ
taxlaw-2796	711	20	a	a	DET
taxlaw-2796	711	21	modest	modest	ADJ
taxlaw-2796	711	22	degree	degree	NOUN
taxlaw-2796	711	23	of	of	ADP
taxlaw-2796	711	24	explicit	explicit	ADJ
taxlaw-2796	711	25	progressivity	progressivity	NOUN
taxlaw-2796	711	26	in	in	ADP
taxlaw-2796	711	27	the	the	DET
taxlaw-2796	711	28	tax	tax	NOUN
taxlaw-2796	711	29	system	system	NOUN
taxlaw-2796	711	30	.	.	PUNCT
taxlaw-2796	712	1	market	market	NOUN
taxlaw-2796	712	2	-	-	PUNCT
taxlaw-2796	712	3	driven	drive	VERB
taxlaw-2796	712	4	developing	develop	VERB
taxlaw-2796	712	5	countries	country	NOUN
taxlaw-2796	712	6	generate	generate	VERB
taxlaw-2796	712	7	both	both	DET
taxlaw-2796	712	8	growth	growth	NOUN
taxlaw-2796	712	9	and	and	CCONJ
taxlaw-2796	712	10	inequality	inequality	NOUN
taxlaw-2796	712	11	.	.	PUNCT
taxlaw-2796	713	1	all	all	DET
taxlaw-2796	713	2	countries	country	NOUN
taxlaw-2796	713	3	face	face	VERB
taxlaw-2796	713	4	challenges	challenge	NOUN
taxlaw-2796	713	5	in	in	ADP
taxlaw-2796	713	6	maintaining	maintain	VERB
taxlaw-2796	713	7	high	high	ADJ
taxlaw-2796	713	8	growth	growth	NOUN
taxlaw-2796	713	9	168	168	NUM
taxlaw-2796	713	10	.	.	PUNCT
taxlaw-2796	714	1	studies	study	NOUN
taxlaw-2796	714	2	looking	look	VERB
taxlaw-2796	714	3	at	at	ADP
taxlaw-2796	714	4	the	the	DET
taxlaw-2796	714	5	revenue	revenue	NOUN
taxlaw-2796	714	6	and	and	CCONJ
taxlaw-2796	714	7	progressivity	progressivity	NOUN
taxlaw-2796	714	8	consequences	consequence	NOUN
taxlaw-2796	714	9	of	of	ADP
taxlaw-2796	714	10	moving	move	VERB
taxlaw-2796	714	11	to	to	ADP
taxlaw-2796	714	12	a	a	DET
taxlaw-2796	714	13	flat	flat	ADJ
taxlaw-2796	714	14	tax	tax	NOUN
taxlaw-2796	714	15	regime	regime	NOUN
taxlaw-2796	714	16	emphasize	emphasize	VERB
taxlaw-2796	714	17	the	the	DET
taxlaw-2796	714	18	difficulty	difficulty	NOUN
taxlaw-2796	714	19	of	of	ADP
taxlaw-2796	714	20	isolating	isolate	VERB
taxlaw-2796	714	21	the	the	DET
taxlaw-2796	714	22	effects	effect	NOUN
taxlaw-2796	714	23	of	of	ADP
taxlaw-2796	714	24	flat	flat	ADJ
taxlaw-2796	714	25	tax	tax	NOUN
taxlaw-2796	714	26	reforms	reform	NOUN
taxlaw-2796	714	27	from	from	ADP
taxlaw-2796	714	28	other	other	ADJ
taxlaw-2796	714	29	concurrent	concurrent	ADJ
taxlaw-2796	714	30	tax	tax	NOUN
taxlaw-2796	714	31	and	and	CCONJ
taxlaw-2796	714	32	fiscal	fiscal	ADJ
taxlaw-2796	714	33	reforms	reform	NOUN
taxlaw-2796	714	34	.	.	PUNCT
taxlaw-2796	715	1	keen	keen	ADJ
taxlaw-2796	715	2	,	,	PUNCT
taxlaw-2796	715	3	kim	kim	PROPN
taxlaw-2796	715	4	&	&	CCONJ
taxlaw-2796	715	5	varsano	varsano	PROPN
taxlaw-2796	715	6	,	,	PUNCT
taxlaw-2796	715	7	supra	supra	PROPN
taxlaw-2796	715	8	note	note	NOUN
taxlaw-2796	715	9	161	161	NUM
taxlaw-2796	715	10	,	,	PUNCT
taxlaw-2796	715	11	at	at	ADP
taxlaw-2796	715	12	741	741	NUM
taxlaw-2796	715	13	.	.	PUNCT
taxlaw-2796	715	14	169	169	NUM
taxlaw-2796	715	15	.	.	PUNCT
taxlaw-2796	716	1	richard	richard	PROPN
taxlaw-2796	716	2	m.	m.	PROPN
taxlaw-2796	716	3	bird	bird	PROPN
taxlaw-2796	716	4	,	,	PUNCT
taxlaw-2796	716	5	administrative	administrative	ADJ
taxlaw-2796	716	6	dimensions	dimension	NOUN
taxlaw-2796	716	7	of	of	ADP
taxlaw-2796	716	8	tax	tax	NOUN
taxlaw-2796	716	9	reform	reform	NOUN
taxlaw-2796	716	10	,	,	PUNCT
taxlaw-2796	716	11	10	10	NUM
taxlaw-2796	716	12	asia	asia	PROPN
taxlaw-2796	716	13	-	-	PUNCT
taxlaw-2796	716	14	pac	pac	PROPN
taxlaw-2796	716	15	.	.	PUNCT
taxlaw-2796	716	16	tax	tax	NOUN
taxlaw-2796	716	17	bull	bull	NOUN
taxlaw-2796	716	18	.	.	PUNCT
taxlaw-2796	717	1	134	134	NUM
taxlaw-2796	717	2	(	(	PUNCT
taxlaw-2796	717	3	2004	2004	NUM
taxlaw-2796	717	4	)	)	PUNCT
taxlaw-2796	717	5	.	.	PUNCT
taxlaw-2796	718	1	170	170	NUM
taxlaw-2796	718	2	.	.	PUNCT
taxlaw-2796	719	1	keen	keen	PROPN
taxlaw-2796	719	2	,	,	PUNCT
taxlaw-2796	719	3	kim	kim	PROPN
taxlaw-2796	719	4	&	&	CCONJ
taxlaw-2796	719	5	varsano	varsano	PROPN
taxlaw-2796	719	6	,	,	PUNCT
taxlaw-2796	719	7	supra	supra	PROPN
taxlaw-2796	719	8	note	note	NOUN
taxlaw-2796	719	9	161	161	NUM
taxlaw-2796	719	10	,	,	PUNCT
taxlaw-2796	719	11	at	at	ADP
taxlaw-2796	719	12	732–36	732–36	NUM
taxlaw-2796	719	13	.	.	PUNCT
taxlaw-2796	719	14	2010	2010	NUM
taxlaw-2796	719	15	]	]	PUNCT
taxlaw-2796	719	16	dual	dual	ADV
taxlaw-2796	719	17	i$come	i$come	PRON
taxlaw-2796	719	18	taxatio$	taxatio$	NUM
taxlaw-2796	719	19	215	215	NUM
taxlaw-2796	719	20	rates	rate	NOUN
taxlaw-2796	719	21	without	without	ADP
taxlaw-2796	719	22	being	be	AUX
taxlaw-2796	719	23	derailed	derail	VERB
taxlaw-2796	719	24	by	by	ADP
taxlaw-2796	719	25	political	political	ADJ
taxlaw-2796	719	26	and	and	CCONJ
taxlaw-2796	719	27	social	social	ADJ
taxlaw-2796	719	28	tensions	tension	NOUN
taxlaw-2796	719	29	created	create	VERB
taxlaw-2796	719	30	by	by	ADP
taxlaw-2796	719	31	growing	grow	VERB
taxlaw-2796	719	32	inequality	inequality	NOUN
taxlaw-2796	719	33	.	.	PUNCT
taxlaw-2796	720	1	for	for	ADP
taxlaw-2796	720	2	those	those	PRON
taxlaw-2796	720	3	who	who	PRON
taxlaw-2796	720	4	believe	believe	VERB
taxlaw-2796	720	5	that	that	SCONJ
taxlaw-2796	720	6	an	an	DET
taxlaw-2796	720	7	essential	essential	ADJ
taxlaw-2796	720	8	element	element	NOUN
taxlaw-2796	720	9	in	in	ADP
taxlaw-2796	720	10	sustaining	sustain	VERB
taxlaw-2796	720	11	growth	growth	NOUN
taxlaw-2796	720	12	and	and	CCONJ
taxlaw-2796	720	13	political	political	ADJ
taxlaw-2796	720	14	stability	stability	NOUN
taxlaw-2796	720	15	is	be	AUX
taxlaw-2796	720	16	to	to	PART
taxlaw-2796	720	17	provide	provide	VERB
taxlaw-2796	720	18	some	some	DET
taxlaw-2796	720	19	check	check	NOUN
taxlaw-2796	720	20	on	on	ADP
taxlaw-2796	720	21	the	the	DET
taxlaw-2796	720	22	ability	ability	NOUN
taxlaw-2796	720	23	of	of	ADP
taxlaw-2796	720	24	those	those	PRON
taxlaw-2796	720	25	with	with	ADP
taxlaw-2796	720	26	great	great	ADJ
taxlaw-2796	720	27	private	private	ADJ
taxlaw-2796	720	28	incomes	income	NOUN
taxlaw-2796	720	29	and	and	CCONJ
taxlaw-2796	720	30	wealth	wealth	NOUN
taxlaw-2796	720	31	to	to	PART
taxlaw-2796	720	32	influence	influence	VERB
taxlaw-2796	720	33	political	political	ADJ
taxlaw-2796	720	34	outcomes	outcome	NOUN
taxlaw-2796	720	35	,	,	PUNCT
taxlaw-2796	720	36	a	a	DET
taxlaw-2796	720	37	sustainable	sustainable	ADJ
taxlaw-2796	720	38	democratic	democratic	ADJ
taxlaw-2796	720	39	tax	tax	NOUN
taxlaw-2796	720	40	system	system	NOUN
taxlaw-2796	720	41	must	must	AUX
taxlaw-2796	720	42	have	have	VERB
taxlaw-2796	720	43	some	some	DET
taxlaw-2796	720	44	explicit	explicit	ADJ
taxlaw-2796	720	45	way	way	NOUN
taxlaw-2796	720	46	of	of	ADP
taxlaw-2796	720	47	taxing	tax	VERB
taxlaw-2796	720	48	the	the	DET
taxlaw-2796	720	49	rich	rich	ADJ
taxlaw-2796	720	50	more	more	ADJ
taxlaw-2796	720	51	than	than	ADP
taxlaw-2796	720	52	the	the	DET
taxlaw-2796	720	53	poor.171	poor.171	NOUN
taxlaw-2796	720	54	since	since	SCONJ
taxlaw-2796	720	55	personal	personal	ADJ
taxlaw-2796	720	56	wealth	wealth	NOUN
taxlaw-2796	720	57	taxes	taxis	NOUN
taxlaw-2796	720	58	seem	seem	VERB
taxlaw-2796	720	59	unlikely	unlikely	ADJ
taxlaw-2796	720	60	to	to	PART
taxlaw-2796	720	61	become	become	VERB
taxlaw-2796	720	62	any	any	PRON
taxlaw-2796	720	63	more	more	ADV
taxlaw-2796	720	64	popular	popular	ADJ
taxlaw-2796	720	65	anywhere	anywhere	ADV
taxlaw-2796	720	66	than	than	SCONJ
taxlaw-2796	720	67	they	they	PRON
taxlaw-2796	720	68	are	be	AUX
taxlaw-2796	720	69	now	now	ADV
taxlaw-2796	720	70	,	,	PUNCT
taxlaw-2796	720	71	the	the	DET
taxlaw-2796	720	72	combination	combination	NOUN
taxlaw-2796	720	73	of	of	ADP
taxlaw-2796	720	74	a	a	DET
taxlaw-2796	720	75	more	more	ADV
taxlaw-2796	720	76	effective	effective	ADJ
taxlaw-2796	720	77	flat	flat	ADJ
taxlaw-2796	720	78	rate	rate	NOUN
taxlaw-2796	720	79	taxation	taxation	NOUN
taxlaw-2796	720	80	of	of	ADP
taxlaw-2796	720	81	capital	capital	NOUN
taxlaw-2796	720	82	income	income	NOUN
taxlaw-2796	720	83	,	,	PUNCT
taxlaw-2796	720	84	a	a	DET
taxlaw-2796	720	85	high	high	ADJ
taxlaw-2796	720	86	proportion	proportion	NOUN
taxlaw-2796	720	87	of	of	ADP
taxlaw-2796	720	88	which	which	PRON
taxlaw-2796	720	89	accrues	accrue	VERB
taxlaw-2796	720	90	to	to	ADP
taxlaw-2796	720	91	the	the	DET
taxlaw-2796	720	92	rich	rich	ADJ
taxlaw-2796	720	93	,	,	PUNCT
taxlaw-2796	720	94	and	and	CCONJ
taxlaw-2796	720	95	a	a	DET
taxlaw-2796	720	96	moderately	moderately	ADV
taxlaw-2796	720	97	progressive	progressive	ADJ
taxlaw-2796	720	98	tax	tax	NOUN
taxlaw-2796	720	99	on	on	ADP
taxlaw-2796	720	100	wage	wage	NOUN
taxlaw-2796	720	101	income	income	NOUN
taxlaw-2796	720	102	,	,	PUNCT
taxlaw-2796	720	103	which	which	PRON
taxlaw-2796	720	104	has	have	AUX
taxlaw-2796	720	105	in	in	ADP
taxlaw-2796	720	106	recent	recent	ADJ
taxlaw-2796	720	107	years	year	NOUN
taxlaw-2796	720	108	become	become	VERB
taxlaw-2796	720	109	increasingly	increasingly	ADV
taxlaw-2796	720	110	unequal	unequal	ADJ
taxlaw-2796	720	111	in	in	ADP
taxlaw-2796	720	112	many	many	ADJ
taxlaw-2796	720	113	countries	country	NOUN
taxlaw-2796	720	114	,	,	PUNCT
taxlaw-2796	720	115	may	may	AUX
taxlaw-2796	720	116	be	be	AUX
taxlaw-2796	720	117	an	an	DET
taxlaw-2796	720	118	essential	essential	ADJ
taxlaw-2796	720	119	ingredient	ingredient	NOUN
taxlaw-2796	720	120	in	in	ADP
taxlaw-2796	720	121	any	any	DET
taxlaw-2796	720	122	sustainable	sustainable	ADJ
taxlaw-2796	720	123	fiscal	fiscal	ADJ
taxlaw-2796	720	124	solution	solution	NOUN
taxlaw-2796	720	125	.	.	PUNCT
taxlaw-2796	721	1	this	this	PRON
taxlaw-2796	721	2	is	be	AUX
taxlaw-2796	721	3	exactly	exactly	ADV
taxlaw-2796	721	4	the	the	DET
taxlaw-2796	721	5	combination	combination	NOUN
taxlaw-2796	721	6	provided	provide	VERB
taxlaw-2796	721	7	by	by	ADP
taxlaw-2796	721	8	a	a	DET
taxlaw-2796	721	9	dual	dual	ADJ
taxlaw-2796	721	10	income	income	NOUN
taxlaw-2796	721	11	tax	tax	NOUN
taxlaw-2796	721	12	.	.	PUNCT
taxlaw-2796	722	1	in	in	ADP
taxlaw-2796	722	2	most	most	ADJ
taxlaw-2796	722	3	developing	develop	VERB
taxlaw-2796	722	4	countries	country	NOUN
taxlaw-2796	722	5	sustainable	sustainable	ADJ
taxlaw-2796	722	6	growth	growth	NOUN
taxlaw-2796	722	7	also	also	ADV
taxlaw-2796	722	8	probably	probably	ADV
taxlaw-2796	722	9	requires	require	VERB
taxlaw-2796	722	10	some	some	DET
taxlaw-2796	722	11	expansion	expansion	NOUN
taxlaw-2796	722	12	of	of	ADP
taxlaw-2796	722	13	the	the	DET
taxlaw-2796	722	14	state	state	NOUN
taxlaw-2796	722	15	to	to	PART
taxlaw-2796	722	16	replace	replace	VERB
taxlaw-2796	722	17	the	the	DET
taxlaw-2796	722	18	social	social	ADJ
taxlaw-2796	722	19	safety	safety	NOUN
taxlaw-2796	722	20	net	net	NOUN
taxlaw-2796	722	21	formerly	formerly	ADV
taxlaw-2796	722	22	provided	provide	VERB
taxlaw-2796	722	23	for	for	ADP
taxlaw-2796	722	24	much	much	ADJ
taxlaw-2796	722	25	of	of	ADP
taxlaw-2796	722	26	the	the	DET
taxlaw-2796	722	27	population	population	NOUN
taxlaw-2796	722	28	by	by	ADP
taxlaw-2796	722	29	extended	extended	ADJ
taxlaw-2796	722	30	rural	rural	ADJ
taxlaw-2796	722	31	families.172	families.172	NOUN
taxlaw-2796	722	32	an	an	DET
taxlaw-2796	722	33	increasingly	increasingly	ADV
taxlaw-2796	722	34	educated	educate	VERB
taxlaw-2796	722	35	population	population	NOUN
taxlaw-2796	722	36	and	and	CCONJ
taxlaw-2796	722	37	expanded	expand	VERB
taxlaw-2796	722	38	infrastructure	infrastructure	NOUN
taxlaw-2796	722	39	are	be	AUX
taxlaw-2796	722	40	also	also	ADV
taxlaw-2796	722	41	needed	need	VERB
taxlaw-2796	722	42	.	.	PUNCT
taxlaw-2796	723	1	all	all	DET
taxlaw-2796	723	2	this	this	PRON
taxlaw-2796	723	3	may	may	AUX
taxlaw-2796	723	4	call	call	VERB
taxlaw-2796	723	5	for	for	ADP
taxlaw-2796	723	6	larger	large	ADJ
taxlaw-2796	723	7	government	government	NOUN
taxlaw-2796	723	8	programs	program	NOUN
taxlaw-2796	723	9	supported	support	VERB
taxlaw-2796	723	10	primarily	primarily	ADV
taxlaw-2796	723	11	by	by	ADP
taxlaw-2796	723	12	higher	high	ADJ
taxlaw-2796	723	13	tax	tax	NOUN
taxlaw-2796	723	14	revenues	revenue	NOUN
taxlaw-2796	723	15	.	.	PUNCT
taxlaw-2796	724	1	at	at	ADP
taxlaw-2796	724	2	least	least	ADJ
taxlaw-2796	724	3	modest	modest	ADJ
taxlaw-2796	724	4	progressivity	progressivity	NOUN
taxlaw-2796	724	5	in	in	ADP
taxlaw-2796	724	6	the	the	DET
taxlaw-2796	724	7	taxation	taxation	NOUN
taxlaw-2796	724	8	of	of	ADP
taxlaw-2796	724	9	labor	labor	NOUN
taxlaw-2796	724	10	income	income	NOUN
taxlaw-2796	724	11	may	may	AUX
taxlaw-2796	724	12	be	be	AUX
taxlaw-2796	724	13	necessary	necessary	ADJ
taxlaw-2796	724	14	to	to	PART
taxlaw-2796	724	15	provide	provide	VERB
taxlaw-2796	724	16	adequate	adequate	ADJ
taxlaw-2796	724	17	revenues	revenue	NOUN
taxlaw-2796	724	18	to	to	PART
taxlaw-2796	724	19	fund	fund	VERB
taxlaw-2796	724	20	government	government	NOUN
taxlaw-2796	724	21	programs	program	NOUN
taxlaw-2796	724	22	that	that	PRON
taxlaw-2796	724	23	are	be	AUX
taxlaw-2796	724	24	likely	likely	ADJ
taxlaw-2796	724	25	to	to	PART
taxlaw-2796	724	26	be	be	AUX
taxlaw-2796	724	27	an	an	DET
taxlaw-2796	724	28	essential	essential	ADJ
taxlaw-2796	724	29	component	component	NOUN
taxlaw-2796	724	30	of	of	ADP
taxlaw-2796	724	31	the	the	DET
taxlaw-2796	724	32	growth	growth	NOUN
taxlaw-2796	724	33	and	and	CCONJ
taxlaw-2796	724	34	economic	economic	ADJ
taxlaw-2796	724	35	and	and	CCONJ
taxlaw-2796	724	36	political	political	ADJ
taxlaw-2796	724	37	sustainability	sustainability	NOUN
taxlaw-2796	724	38	of	of	ADP
taxlaw-2796	724	39	most	most	ADJ
taxlaw-2796	724	40	countries	country	NOUN
taxlaw-2796	724	41	.	.	PUNCT
taxlaw-2796	725	1	the	the	DET
taxlaw-2796	725	2	dual	dual	ADJ
taxlaw-2796	725	3	income	income	NOUN
taxlaw-2796	725	4	tax	tax	NOUN
taxlaw-2796	725	5	may	may	AUX
taxlaw-2796	725	6	thus	thus	ADV
taxlaw-2796	725	7	both	both	PRON
taxlaw-2796	725	8	look	look	VERB
taxlaw-2796	725	9	better	well	ADJ
taxlaw-2796	725	10	and	and	CCONJ
taxlaw-2796	725	11	work	work	VERB
taxlaw-2796	725	12	better	well	ADV
taxlaw-2796	725	13	than	than	ADP
taxlaw-2796	725	14	the	the	DET
taxlaw-2796	725	15	flat	flat	ADJ
taxlaw-2796	725	16	tax	tax	NOUN
taxlaw-2796	725	17	in	in	ADP
taxlaw-2796	725	18	the	the	DET
taxlaw-2796	725	19	context	context	NOUN
taxlaw-2796	725	20	of	of	ADP
taxlaw-2796	725	21	many	many	ADJ
taxlaw-2796	725	22	developing	develop	VERB
taxlaw-2796	725	23	countries	country	NOUN
taxlaw-2796	725	24	precisely	precisely	ADV
taxlaw-2796	725	25	because	because	SCONJ
taxlaw-2796	725	26	it	it	PRON
taxlaw-2796	725	27	includes	include	VERB
taxlaw-2796	725	28	a	a	DET
taxlaw-2796	725	29	more	more	ADV
taxlaw-2796	725	30	explicit	explicit	ADJ
taxlaw-2796	725	31	progressive	progressive	ADJ
taxlaw-2796	725	32	element	element	NOUN
taxlaw-2796	725	33	in	in	ADP
taxlaw-2796	725	34	the	the	DET
taxlaw-2796	725	35	form	form	NOUN
taxlaw-2796	725	36	of	of	ADP
taxlaw-2796	725	37	a	a	DET
taxlaw-2796	725	38	progressive	progressive	ADJ
taxlaw-2796	725	39	rate	rate	NOUN
taxlaw-2796	725	40	structure	structure	NOUN
taxlaw-2796	725	41	rather	rather	ADV
taxlaw-2796	725	42	than	than	ADP
taxlaw-2796	725	43	simply	simply	ADV
taxlaw-2796	725	44	a	a	DET
taxlaw-2796	725	45	zero	zero	NUM
taxlaw-2796	725	46	-	-	PUNCT
taxlaw-2796	725	47	bracket	bracket	NOUN
taxlaw-2796	725	48	.	.	PUNCT
taxlaw-2796	726	1	in	in	ADP
taxlaw-2796	726	2	the	the	DET
taxlaw-2796	726	3	social	social	ADJ
taxlaw-2796	726	4	and	and	CCONJ
taxlaw-2796	726	5	political	political	ADJ
taxlaw-2796	726	6	context	context	NOUN
taxlaw-2796	726	7	of	of	ADP
taxlaw-2796	726	8	such	such	ADJ
taxlaw-2796	726	9	countries	country	NOUN
taxlaw-2796	726	10	it	it	PRON
taxlaw-2796	726	11	is	be	AUX
taxlaw-2796	726	12	not	not	PART
taxlaw-2796	726	13	enough	enough	ADJ
taxlaw-2796	726	14	simply	simply	ADV
taxlaw-2796	726	15	to	to	PART
taxlaw-2796	726	16	tax	tax	VERB
taxlaw-2796	726	17	the	the	DET
taxlaw-2796	726	18	not	not	PART
taxlaw-2796	726	19	-	-	PUNCT
taxlaw-2796	726	20	so	so	ADV
taxlaw-2796	726	21	-	-	PUNCT
taxlaw-2796	726	22	poor	poor	ADJ
taxlaw-2796	726	23	at	at	ADP
taxlaw-2796	726	24	a	a	DET
taxlaw-2796	726	25	higher	high	ADJ
taxlaw-2796	726	26	rate	rate	NOUN
taxlaw-2796	726	27	than	than	ADP
taxlaw-2796	726	28	the	the	DET
taxlaw-2796	726	29	poor	poor	ADJ
taxlaw-2796	726	30	;	;	PUNCT
taxlaw-2796	726	31	as	as	ADP
taxlaw-2796	726	32	a	a	DET
taxlaw-2796	726	33	rule	rule	NOUN
taxlaw-2796	726	34	,	,	PUNCT
taxlaw-2796	726	35	one	one	PRON
taxlaw-2796	726	36	must	must	AUX
taxlaw-2796	726	37	also	also	ADV
taxlaw-2796	726	38	tax	tax	VERB
taxlaw-2796	726	39	the	the	DET
taxlaw-2796	726	40	rich	rich	ADJ
taxlaw-2796	726	41	more	more	ADJ
taxlaw-2796	726	42	than	than	ADP
taxlaw-2796	726	43	the	the	DET
taxlaw-2796	726	44	merely	merely	ADV
taxlaw-2796	726	45	well	well	ADV
taxlaw-2796	726	46	-	-	PUNCT
taxlaw-2796	726	47	off	off	NOUN
taxlaw-2796	726	48	and	and	CCONJ
taxlaw-2796	726	49	more	more	ADJ
taxlaw-2796	726	50	than	than	ADP
taxlaw-2796	726	51	the	the	DET
taxlaw-2796	726	52	average	average	ADJ
taxlaw-2796	726	53	worker	worker	NOUN
taxlaw-2796	726	54	as	as	ADP
taxlaw-2796	726	55	well.173	well.173	PROPN
taxlaw-2796	726	56	171	171	NUM
taxlaw-2796	726	57	.	.	PUNCT
taxlaw-2796	727	1	different	different	ADJ
taxlaw-2796	727	2	countries	country	NOUN
taxlaw-2796	727	3	may	may	AUX
taxlaw-2796	727	4	of	of	ADP
taxlaw-2796	727	5	course	course	NOUN
taxlaw-2796	727	6	choose	choose	VERB
taxlaw-2796	727	7	very	very	ADV
taxlaw-2796	727	8	different	different	ADJ
taxlaw-2796	727	9	balances	balance	NOUN
taxlaw-2796	727	10	of	of	ADP
taxlaw-2796	727	11	tax	tax	NOUN
taxlaw-2796	727	12	levels	level	NOUN
taxlaw-2796	727	13	and	and	CCONJ
taxlaw-2796	727	14	tax	tax	NOUN
taxlaw-2796	727	15	progressivity	progressivity	NOUN
taxlaw-2796	727	16	:	:	PUNCT
taxlaw-2796	727	17	see	see	VERB
taxlaw-2796	727	18	,	,	PUNCT
taxlaw-2796	727	19	for	for	ADP
taxlaw-2796	727	20	instance	instance	NOUN
taxlaw-2796	727	21	,	,	PUNCT
taxlaw-2796	727	22	the	the	DET
taxlaw-2796	727	23	two	two	NUM
taxlaw-2796	727	24	quite	quite	ADV
taxlaw-2796	727	25	different	different	ADJ
taxlaw-2796	727	26	approaches	approach	NOUN
taxlaw-2796	727	27	to	to	ADP
taxlaw-2796	727	28	this	this	DET
taxlaw-2796	727	29	issue	issue	NOUN
taxlaw-2796	727	30	in	in	ADP
taxlaw-2796	727	31	lindert	lindert	NOUN
taxlaw-2796	727	32	,	,	PUNCT
taxlaw-2796	727	33	supra	supra	PROPN
taxlaw-2796	727	34	note	note	PROPN
taxlaw-2796	727	35	37	37	NUM
taxlaw-2796	727	36	,	,	PUNCT
taxlaw-2796	727	37	and	and	CCONJ
taxlaw-2796	727	38	alberto	alberto	PROPN
taxlaw-2796	727	39	alesina	alesina	PROPN
taxlaw-2796	727	40	&	&	CCONJ
taxlaw-2796	727	41	george	george	PROPN
taxlaw-2796	727	42	-	-	PUNCT
taxlaw-2796	727	43	marios	marios	PROPN
taxlaw-2796	727	44	angeletos	angeleto	NOUN
taxlaw-2796	727	45	,	,	PUNCT
taxlaw-2796	727	46	fairness	fairness	NOUN
taxlaw-2796	727	47	and	and	CCONJ
taxlaw-2796	727	48	redistribution	redistribution	NOUN
taxlaw-2796	727	49	:	:	PUNCT
taxlaw-2796	727	50	u.s	u.s	PROPN
taxlaw-2796	727	51	.	.	PROPN
taxlaw-2796	727	52	versus	versus	ADP
taxlaw-2796	727	53	europe	europe	PROPN
taxlaw-2796	727	54	(	(	PUNCT
taxlaw-2796	727	55	nat’l	nat’l	PROPN
taxlaw-2796	727	56	bureau	bureau	PROPN
taxlaw-2796	727	57	of	of	ADP
taxlaw-2796	727	58	econ	econ	PROPN
taxlaw-2796	727	59	.	.	PUNCT
taxlaw-2796	728	1	research	research	PROPN
taxlaw-2796	728	2	,	,	PUNCT
taxlaw-2796	728	3	working	work	VERB
taxlaw-2796	728	4	paper	paper	NOUN
taxlaw-2796	728	5	no	no	INTJ
taxlaw-2796	728	6	.	.	PROPN
taxlaw-2796	728	7	9502	9502	NUM
taxlaw-2796	728	8	,	,	PUNCT
taxlaw-2796	728	9	2003	2003	NUM
taxlaw-2796	728	10	)	)	PUNCT
taxlaw-2796	728	11	.	.	PUNCT
taxlaw-2796	729	1	172	172	X
taxlaw-2796	729	2	.	.	PUNCT
taxlaw-2796	730	1	for	for	ADP
taxlaw-2796	730	2	an	an	DET
taxlaw-2796	730	3	historical	historical	ADJ
taxlaw-2796	730	4	example	example	NOUN
taxlaw-2796	730	5	,	,	PUNCT
taxlaw-2796	730	6	see	see	VERB
taxlaw-2796	730	7	burbidge	burbidge	NOUN
taxlaw-2796	730	8	’s	’s	PART
taxlaw-2796	730	9	discussion	discussion	NOUN
taxlaw-2796	730	10	of	of	ADP
taxlaw-2796	730	11	the	the	DET
taxlaw-2796	730	12	development	development	NOUN
taxlaw-2796	730	13	of	of	ADP
taxlaw-2796	730	14	social	social	ADJ
taxlaw-2796	730	15	security	security	NOUN
taxlaw-2796	730	16	in	in	ADP
taxlaw-2796	730	17	canada	canada	PROPN
taxlaw-2796	730	18	.	.	PUNCT
taxlaw-2796	731	1	john	john	PROPN
taxlaw-2796	731	2	burbidge	burbidge	PROPN
taxlaw-2796	731	3	,	,	PUNCT
taxlaw-2796	731	4	social	social	ADJ
taxlaw-2796	731	5	security	security	NOUN
taxlaw-2796	731	6	in	in	ADP
taxlaw-2796	731	7	canada	canada	PROPN
taxlaw-2796	731	8	:	:	PUNCT
taxlaw-2796	731	9	an	an	DET
taxlaw-2796	731	10	economic	economic	ADJ
taxlaw-2796	731	11	appraisal	appraisal	NOUN
taxlaw-2796	731	12	(	(	PUNCT
taxlaw-2796	731	13	1987	1987	NUM
taxlaw-2796	731	14	)	)	PUNCT
taxlaw-2796	731	15	.	.	PUNCT
taxlaw-2796	732	1	173	173	NUM
taxlaw-2796	732	2	.	.	PUNCT
taxlaw-2796	733	1	on	on	ADP
taxlaw-2796	733	2	the	the	DET
taxlaw-2796	733	3	importance	importance	NOUN
taxlaw-2796	733	4	of	of	ADP
taxlaw-2796	733	5	the	the	DET
taxlaw-2796	733	6	role	role	NOUN
taxlaw-2796	733	7	of	of	ADP
taxlaw-2796	733	8	tax	tax	NOUN
taxlaw-2796	733	9	systems	system	NOUN
taxlaw-2796	733	10	in	in	ADP
taxlaw-2796	733	11	increasing	increase	VERB
taxlaw-2796	733	12	state	state	NOUN
taxlaw-2796	733	13	legitimacy	legitimacy	NOUN
taxlaw-2796	733	14	and	and	CCONJ
taxlaw-2796	733	15	hence	hence	ADV
taxlaw-2796	733	16	capacity	capacity	NOUN
taxlaw-2796	733	17	to	to	PART
taxlaw-2796	733	18	govern	govern	VERB
taxlaw-2796	733	19	effectively	effectively	ADV
taxlaw-2796	733	20	,	,	PUNCT
taxlaw-2796	733	21	see	see	VERB
taxlaw-2796	733	22	brautigram	brautigram	PROPN
taxlaw-2796	733	23	et	et	PROPN
taxlaw-2796	733	24	al	al	PROPN
taxlaw-2796	733	25	.	.	PUNCT
taxlaw-2796	734	1	eds	eds	PROPN
taxlaw-2796	734	2	.	.	PROPN
taxlaw-2796	734	3	,	,	PUNCT
taxlaw-2796	734	4	supra	supra	PROPN
taxlaw-2796	734	5	note	note	NOUN
taxlaw-2796	734	6	10	10	NUM
taxlaw-2796	734	7	.	.	PUNCT
taxlaw-2796	735	1	the	the	DET
taxlaw-2796	735	2	key	key	ADJ
taxlaw-2796	735	3	role	role	NOUN
taxlaw-2796	735	4	improved	improve	VERB
taxlaw-2796	735	5	governance	governance	NOUN
taxlaw-2796	735	6	plays	play	NOUN
taxlaw-2796	735	7	in	in	ADP
taxlaw-2796	735	8	increasing	increase	VERB
taxlaw-2796	735	9	tax	tax	NOUN
taxlaw-2796	735	10	capacity	capacity	NOUN
taxlaw-2796	735	11	is	be	AUX
taxlaw-2796	735	12	empirically	empirically	ADV
taxlaw-2796	735	13	demonstrated	demonstrate	VERB
taxlaw-2796	735	14	in	in	ADP
taxlaw-2796	735	15	richard	richard	PROPN
taxlaw-2796	735	16	m.	m.	PROPN
taxlaw-2796	735	17	bird	bird	PROPN
taxlaw-2796	735	18	,	,	PUNCT
taxlaw-2796	735	19	jorge	jorge	PROPN
taxlaw-2796	735	20	martinez	martinez	PROPN
taxlaw-2796	735	21	-	-	PUNCT
taxlaw-2796	735	22	vazquez	vazquez	PROPN
taxlaw-2796	735	23	&	&	CCONJ
taxlaw-2796	735	24	benno	benno	PROPN
taxlaw-2796	735	25	torgler	torgler	PROPN
taxlaw-2796	735	26	,	,	PUNCT
taxlaw-2796	735	27	tax	tax	NOUN
taxlaw-2796	735	28	effort	effort	NOUN
taxlaw-2796	735	29	in	in	ADP
taxlaw-2796	735	30	developing	develop	VERB
taxlaw-2796	735	31	countries	country	NOUN
taxlaw-2796	735	32	and	and	CCONJ
taxlaw-2796	735	33	high	high	ADJ
taxlaw-2796	735	34	income	income	NOUN
taxlaw-2796	735	35	countries	country	NOUN
taxlaw-2796	735	36	:	:	PUNCT
taxlaw-2796	735	37	the	the	DET
taxlaw-2796	735	38	impact	impact	NOUN
taxlaw-2796	735	39	of	of	ADP
taxlaw-2796	735	40	corruption	corruption	NOUN
taxlaw-2796	735	41	,	,	PUNCT
taxlaw-2796	735	42	voice	voice	NOUN
taxlaw-2796	735	43	and	and	CCONJ
taxlaw-2796	735	44	accountability	accountability	NOUN
taxlaw-2796	735	45	,	,	PUNCT
taxlaw-2796	735	46	38	38	NUM
taxlaw-2796	735	47	econ	econ	NOUN
taxlaw-2796	735	48	.	.	PUNCT
taxlaw-2796	736	1	anal	anal	PROPN
taxlaw-2796	736	2	.	.	PUNCT
taxlaw-2796	736	3	&	&	CCONJ
taxlaw-2796	736	4	pol’y	pol’y	NOUN
taxlaw-2796	736	5	55	55	NUM
taxlaw-2796	736	6	(	(	PUNCT
taxlaw-2796	736	7	2008	2008	NUM
taxlaw-2796	736	8	)	)	PUNCT
taxlaw-2796	736	9	.	.	PUNCT
taxlaw-2796	737	1	216	216	NUM
taxlaw-2796	737	2	columbia	columbia	PROPN
taxlaw-2796	737	3	jour$al	jour$al	PROPN
taxlaw-2796	737	4	of	of	ADP
taxlaw-2796	737	5	tax	tax	NOUN
taxlaw-2796	737	6	law	law	NOUN
taxlaw-2796	737	7	[	[	X
taxlaw-2796	737	8	vol	vol	NOUN
taxlaw-2796	737	9	.	.	PUNCT
taxlaw-2796	738	1	1:174	1:174	NUM
taxlaw-2796	738	2	although	although	SCONJ
taxlaw-2796	738	3	it	it	PRON
taxlaw-2796	738	4	is	be	AUX
taxlaw-2796	738	5	difficult	difficult	ADJ
taxlaw-2796	738	6	to	to	PART
taxlaw-2796	738	7	estimate	estimate	VERB
taxlaw-2796	738	8	the	the	DET
taxlaw-2796	738	9	revenue	revenue	NOUN
taxlaw-2796	738	10	and	and	CCONJ
taxlaw-2796	738	11	progressivity	progressivity	NOUN
taxlaw-2796	738	12	effects	effect	NOUN
taxlaw-2796	738	13	of	of	ADP
taxlaw-2796	738	14	moving	move	VERB
taxlaw-2796	738	15	to	to	ADP
taxlaw-2796	738	16	a	a	DET
taxlaw-2796	738	17	dual	dual	ADJ
taxlaw-2796	738	18	income	income	NOUN
taxlaw-2796	738	19	tax	tax	NOUN
taxlaw-2796	738	20	or	or	CCONJ
taxlaw-2796	738	21	flat	flat	ADJ
taxlaw-2796	738	22	tax	tax	NOUN
taxlaw-2796	738	23	regime	regime	NOUN
taxlaw-2796	738	24	,	,	PUNCT
taxlaw-2796	738	25	the	the	DET
taxlaw-2796	738	26	introduction	introduction	NOUN
taxlaw-2796	738	27	of	of	ADP
taxlaw-2796	738	28	an	an	DET
taxlaw-2796	738	29	explicit	explicit	ADJ
taxlaw-2796	738	30	dual	dual	ADJ
taxlaw-2796	738	31	income	income	NOUN
taxlaw-2796	738	32	tax	tax	NOUN
taxlaw-2796	738	33	approach	approach	NOUN
taxlaw-2796	738	34	may	may	AUX
taxlaw-2796	738	35	thus	thus	ADV
taxlaw-2796	738	36	strengthen	strengthen	VERB
taxlaw-2796	738	37	rather	rather	ADV
taxlaw-2796	738	38	than	than	ADP
taxlaw-2796	738	39	weaken	weaken	VERB
taxlaw-2796	738	40	the	the	DET
taxlaw-2796	738	41	role	role	NOUN
taxlaw-2796	738	42	of	of	ADP
taxlaw-2796	738	43	the	the	DET
taxlaw-2796	738	44	personal	personal	ADJ
taxlaw-2796	738	45	income	income	NOUN
taxlaw-2796	738	46	tax	tax	NOUN
taxlaw-2796	738	47	and	and	CCONJ
taxlaw-2796	738	48	the	the	DET
taxlaw-2796	738	49	overall	overall	ADJ
taxlaw-2796	738	50	tax	tax	NOUN
taxlaw-2796	738	51	system	system	NOUN
taxlaw-2796	738	52	in	in	ADP
taxlaw-2796	738	53	developing	develop	VERB
taxlaw-2796	738	54	countries	country	NOUN
taxlaw-2796	738	55	.	.	PUNCT
taxlaw-2796	739	1	an	an	DET
taxlaw-2796	739	2	additional	additional	ADJ
taxlaw-2796	739	3	consideration	consideration	NOUN
taxlaw-2796	739	4	of	of	ADP
taxlaw-2796	739	5	significance	significance	NOUN
taxlaw-2796	739	6	in	in	ADP
taxlaw-2796	739	7	some	some	DET
taxlaw-2796	739	8	more	more	ADV
taxlaw-2796	739	9	decentralized	decentralize	VERB
taxlaw-2796	739	10	countries	country	NOUN
taxlaw-2796	739	11	may	may	AUX
taxlaw-2796	739	12	be	be	AUX
taxlaw-2796	739	13	that	that	PRON
taxlaw-2796	739	14	adopting	adopt	VERB
taxlaw-2796	739	15	a	a	DET
taxlaw-2796	739	16	dual	dual	ADJ
taxlaw-2796	739	17	income	income	NOUN
taxlaw-2796	739	18	tax	tax	NOUN
taxlaw-2796	739	19	system	system	NOUN
taxlaw-2796	739	20	would	would	AUX
taxlaw-2796	739	21	make	make	VERB
taxlaw-2796	739	22	it	it	PRON
taxlaw-2796	739	23	simpler	simple	ADJ
taxlaw-2796	739	24	for	for	SCONJ
taxlaw-2796	739	25	sub	sub	ADJ
taxlaw-2796	739	26	-	-	ADJ
taxlaw-2796	739	27	national	national	ADJ
taxlaw-2796	739	28	governments	government	NOUN
taxlaw-2796	739	29	to	to	PART
taxlaw-2796	739	30	piggyback	piggyback	VERB
taxlaw-2796	739	31	on	on	ADP
taxlaw-2796	739	32	the	the	DET
taxlaw-2796	739	33	labor	labor	NOUN
taxlaw-2796	739	34	portion	portion	NOUN
taxlaw-2796	739	35	of	of	ADP
taxlaw-2796	739	36	the	the	DET
taxlaw-2796	739	37	tax.174	tax.174	NOUN
taxlaw-2796	739	38	v.	v.	ADP
taxlaw-2796	739	39	conclusion	conclusion	NOUN
taxlaw-2796	739	40	moving	move	VERB
taxlaw-2796	739	41	to	to	ADP
taxlaw-2796	739	42	a	a	DET
taxlaw-2796	739	43	dual	dual	ADJ
taxlaw-2796	739	44	income	income	NOUN
taxlaw-2796	739	45	tax	tax	NOUN
taxlaw-2796	739	46	system	system	NOUN
taxlaw-2796	739	47	offers	offer	VERB
taxlaw-2796	739	48	both	both	DET
taxlaw-2796	739	49	advantages	advantage	NOUN
taxlaw-2796	739	50	and	and	CCONJ
taxlaw-2796	739	51	disadvantages	disadvantage	NOUN
taxlaw-2796	739	52	as	as	ADP
taxlaw-2796	739	53	compared	compare	VERB
taxlaw-2796	739	54	to	to	ADP
taxlaw-2796	739	55	current	current	ADJ
taxlaw-2796	739	56	tax	tax	NOUN
taxlaw-2796	739	57	regimes	regime	NOUN
taxlaw-2796	739	58	in	in	ADP
taxlaw-2796	739	59	developing	develop	VERB
taxlaw-2796	739	60	countries	country	NOUN
taxlaw-2796	739	61	.	.	PUNCT
taxlaw-2796	740	1	a	a	DET
taxlaw-2796	740	2	dual	dual	ADJ
taxlaw-2796	740	3	income	income	NOUN
taxlaw-2796	740	4	tax	tax	NOUN
taxlaw-2796	740	5	provides	provide	VERB
taxlaw-2796	740	6	countries	country	NOUN
taxlaw-2796	740	7	with	with	ADP
taxlaw-2796	740	8	greater	great	ADJ
taxlaw-2796	740	9	flexibility	flexibility	NOUN
taxlaw-2796	740	10	to	to	PART
taxlaw-2796	740	11	address	address	VERB
taxlaw-2796	740	12	tax	tax	NOUN
taxlaw-2796	740	13	competition	competition	NOUN
taxlaw-2796	740	14	while	while	SCONJ
taxlaw-2796	740	15	maintaining	maintain	VERB
taxlaw-2796	740	16	a	a	DET
taxlaw-2796	740	17	progressive	progressive	ADJ
taxlaw-2796	740	18	tax	tax	NOUN
taxlaw-2796	740	19	regime	regime	NOUN
taxlaw-2796	740	20	for	for	ADP
taxlaw-2796	740	21	labor	labor	NOUN
taxlaw-2796	740	22	income	income	NOUN
taxlaw-2796	740	23	.	.	PUNCT
taxlaw-2796	741	1	a	a	DET
taxlaw-2796	741	2	flat	flat	ADJ
taxlaw-2796	741	3	tax	tax	NOUN
taxlaw-2796	741	4	rate	rate	NOUN
taxlaw-2796	741	5	on	on	ADP
taxlaw-2796	741	6	capital	capital	NOUN
taxlaw-2796	741	7	may	may	AUX
taxlaw-2796	741	8	provide	provide	VERB
taxlaw-2796	741	9	an	an	DET
taxlaw-2796	741	10	opportunity	opportunity	NOUN
taxlaw-2796	741	11	both	both	PRON
taxlaw-2796	741	12	to	to	PART
taxlaw-2796	741	13	rationalize	rationalize	VERB
taxlaw-2796	741	14	the	the	DET
taxlaw-2796	741	15	taxation	taxation	NOUN
taxlaw-2796	741	16	of	of	ADP
taxlaw-2796	741	17	different	different	ADJ
taxlaw-2796	741	18	types	type	NOUN
taxlaw-2796	741	19	of	of	ADP
taxlaw-2796	741	20	passive	passive	ADJ
taxlaw-2796	741	21	income	income	NOUN
taxlaw-2796	741	22	from	from	ADP
taxlaw-2796	741	23	capital	capital	NOUN
taxlaw-2796	741	24	and	and	CCONJ
taxlaw-2796	741	25	to	to	PART
taxlaw-2796	741	26	eliminate	eliminate	VERB
taxlaw-2796	741	27	many	many	ADJ
taxlaw-2796	741	28	of	of	ADP
taxlaw-2796	741	29	the	the	DET
taxlaw-2796	741	30	tax	tax	NOUN
taxlaw-2796	741	31	preferences	preference	NOUN
taxlaw-2796	741	32	contained	contain	VERB
taxlaw-2796	741	33	in	in	ADP
taxlaw-2796	741	34	the	the	DET
taxlaw-2796	741	35	personal	personal	ADJ
taxlaw-2796	741	36	and	and	CCONJ
taxlaw-2796	741	37	corporate	corporate	ADJ
taxlaw-2796	741	38	tax	tax	NOUN
taxlaw-2796	741	39	systems	system	NOUN
taxlaw-2796	741	40	.	.	PUNCT
taxlaw-2796	742	1	generally	generally	ADV
taxlaw-2796	742	2	,	,	PUNCT
taxlaw-2796	742	3	the	the	DET
taxlaw-2796	742	4	move	move	NOUN
taxlaw-2796	742	5	to	to	ADP
taxlaw-2796	742	6	a	a	DET
taxlaw-2796	742	7	dual	dual	ADJ
taxlaw-2796	742	8	income	income	NOUN
taxlaw-2796	742	9	tax	tax	NOUN
taxlaw-2796	742	10	system	system	NOUN
taxlaw-2796	742	11	provides	provide	VERB
taxlaw-2796	742	12	a	a	DET
taxlaw-2796	742	13	uniform	uniform	ADJ
taxlaw-2796	742	14	lower	low	ADJ
taxlaw-2796	742	15	capital	capital	NOUN
taxlaw-2796	742	16	tax	tax	NOUN
taxlaw-2796	742	17	rate	rate	NOUN
taxlaw-2796	742	18	which	which	PRON
taxlaw-2796	742	19	,	,	PUNCT
taxlaw-2796	742	20	if	if	SCONJ
taxlaw-2796	742	21	set	set	VERB
taxlaw-2796	742	22	at	at	ADP
taxlaw-2796	742	23	the	the	DET
taxlaw-2796	742	24	same	same	ADJ
taxlaw-2796	742	25	level	level	NOUN
taxlaw-2796	742	26	as	as	ADP
taxlaw-2796	742	27	the	the	DET
taxlaw-2796	742	28	corporate	corporate	ADJ
taxlaw-2796	742	29	income	income	NOUN
taxlaw-2796	742	30	tax	tax	NOUN
taxlaw-2796	742	31	,	,	PUNCT
taxlaw-2796	742	32	could	could	AUX
taxlaw-2796	742	33	reduce	reduce	VERB
taxlaw-2796	742	34	the	the	DET
taxlaw-2796	742	35	apparently	apparently	ADV
taxlaw-2796	742	36	fatal	fatal	ADJ
taxlaw-2796	742	37	attraction	attraction	NOUN
taxlaw-2796	742	38	that	that	PRON
taxlaw-2796	742	39	draws	draw	VERB
taxlaw-2796	742	40	many	many	ADJ
taxlaw-2796	742	41	developing	develop	VERB
taxlaw-2796	742	42	countries	country	NOUN
taxlaw-2796	742	43	towards	towards	ADP
taxlaw-2796	742	44	tax	tax	NOUN
taxlaw-2796	742	45	incentives	incentive	NOUN
taxlaw-2796	742	46	that	that	PRON
taxlaw-2796	742	47	often	often	ADV
taxlaw-2796	742	48	erode	erode	VERB
taxlaw-2796	742	49	the	the	DET
taxlaw-2796	742	50	tax	tax	NOUN
taxlaw-2796	742	51	base	base	NOUN
taxlaw-2796	742	52	,	,	PUNCT
taxlaw-2796	742	53	provide	provide	VERB
taxlaw-2796	742	54	incentives	incentive	NOUN
taxlaw-2796	742	55	for	for	ADP
taxlaw-2796	742	56	rent	rent	NOUN
taxlaw-2796	742	57	-	-	PUNCT
taxlaw-2796	742	58	seeking	seeking	NOUN
taxlaw-2796	742	59	and	and	CCONJ
taxlaw-2796	742	60	corruption	corruption	NOUN
taxlaw-2796	742	61	,	,	PUNCT
taxlaw-2796	742	62	and	and	CCONJ
taxlaw-2796	742	63	provide	provide	VERB
taxlaw-2796	742	64	greater	great	ADJ
taxlaw-2796	742	65	benefits	benefit	NOUN
taxlaw-2796	742	66	to	to	ADP
taxlaw-2796	742	67	foreign	foreign	ADJ
taxlaw-2796	742	68	,	,	PUNCT
taxlaw-2796	742	69	rather	rather	ADV
taxlaw-2796	742	70	than	than	ADP
taxlaw-2796	742	71	,	,	PUNCT
taxlaw-2796	742	72	domestic	domestic	ADJ
taxlaw-2796	742	73	investors	investor	NOUN
taxlaw-2796	742	74	.	.	PUNCT
taxlaw-2796	743	1	at	at	ADP
taxlaw-2796	743	2	the	the	DET
taxlaw-2796	743	3	same	same	ADJ
taxlaw-2796	743	4	time	time	NOUN
taxlaw-2796	743	5	,	,	PUNCT
taxlaw-2796	743	6	retaining	retain	VERB
taxlaw-2796	743	7	a	a	DET
taxlaw-2796	743	8	progressive	progressive	ADJ
taxlaw-2796	743	9	tax	tax	NOUN
taxlaw-2796	743	10	on	on	ADP
taxlaw-2796	743	11	labor	labor	NOUN
taxlaw-2796	743	12	income	income	NOUN
taxlaw-2796	743	13	will	will	AUX
taxlaw-2796	743	14	provide	provide	VERB
taxlaw-2796	743	15	some	some	DET
taxlaw-2796	743	16	progressivity	progressivity	NOUN
taxlaw-2796	743	17	in	in	ADP
taxlaw-2796	743	18	countries	country	NOUN
taxlaw-2796	743	19	where	where	SCONJ
taxlaw-2796	743	20	economic	economic	ADJ
taxlaw-2796	743	21	changes	change	NOUN
taxlaw-2796	743	22	result	result	VERB
taxlaw-2796	743	23	in	in	ADP
taxlaw-2796	743	24	greater	great	ADJ
taxlaw-2796	743	25	inequality	inequality	NOUN
taxlaw-2796	743	26	.	.	PUNCT
taxlaw-2796	744	1	the	the	DET
taxlaw-2796	744	2	combination	combination	NOUN
taxlaw-2796	744	3	of	of	ADP
taxlaw-2796	744	4	these	these	DET
taxlaw-2796	744	5	two	two	NUM
taxlaw-2796	744	6	features	feature	NOUN
taxlaw-2796	744	7	provides	provide	VERB
taxlaw-2796	744	8	an	an	DET
taxlaw-2796	744	9	opportunity	opportunity	NOUN
taxlaw-2796	744	10	to	to	PART
taxlaw-2796	744	11	improve	improve	VERB
taxlaw-2796	744	12	tax	tax	NOUN
taxlaw-2796	744	13	policy	policy	NOUN
taxlaw-2796	744	14	and	and	CCONJ
taxlaw-2796	744	15	tax	tax	NOUN
taxlaw-2796	744	16	administration	administration	NOUN
taxlaw-2796	744	17	substantially	substantially	ADV
taxlaw-2796	744	18	in	in	ADP
taxlaw-2796	744	19	many	many	ADJ
taxlaw-2796	744	20	developing	develop	VERB
taxlaw-2796	744	21	countries	country	NOUN
taxlaw-2796	744	22	.	.	PUNCT
taxlaw-2796	745	1	dual	dual	ADJ
taxlaw-2796	745	2	income	income	NOUN
taxlaw-2796	745	3	tax	tax	NOUN
taxlaw-2796	745	4	systems	system	NOUN
taxlaw-2796	745	5	have	have	AUX
taxlaw-2796	745	6	worked	work	VERB
taxlaw-2796	745	7	relatively	relatively	ADV
taxlaw-2796	745	8	well	well	ADV
taxlaw-2796	745	9	in	in	ADP
taxlaw-2796	745	10	the	the	DET
taxlaw-2796	745	11	nordic	nordic	ADJ
taxlaw-2796	745	12	countries	country	NOUN
taxlaw-2796	745	13	.	.	PUNCT
taxlaw-2796	746	1	if	if	SCONJ
taxlaw-2796	746	2	developing	develop	VERB
taxlaw-2796	746	3	countries	country	NOUN
taxlaw-2796	746	4	seek	seek	VERB
taxlaw-2796	746	5	to	to	PART
taxlaw-2796	746	6	follow	follow	VERB
taxlaw-2796	746	7	this	this	DET
taxlaw-2796	746	8	approach	approach	NOUN
taxlaw-2796	746	9	,	,	PUNCT
taxlaw-2796	746	10	they	they	PRON
taxlaw-2796	746	11	have	have	VERB
taxlaw-2796	746	12	many	many	ADJ
taxlaw-2796	746	13	options	option	NOUN
taxlaw-2796	746	14	to	to	PART
taxlaw-2796	746	15	choose	choose	VERB
taxlaw-2796	746	16	from	from	ADP
taxlaw-2796	746	17	with	with	ADP
taxlaw-2796	746	18	respect	respect	NOUN
taxlaw-2796	746	19	to	to	ADP
taxlaw-2796	746	20	the	the	DET
taxlaw-2796	746	21	details	detail	NOUN
taxlaw-2796	746	22	of	of	ADP
taxlaw-2796	746	23	a	a	DET
taxlaw-2796	746	24	proposed	propose	VERB
taxlaw-2796	746	25	dual	dual	ADJ
taxlaw-2796	746	26	income	income	NOUN
taxlaw-2796	746	27	tax	tax	NOUN
taxlaw-2796	746	28	regime	regime	NOUN
taxlaw-2796	746	29	.	.	PUNCT
taxlaw-2796	747	1	the	the	DET
taxlaw-2796	747	2	flat	flat	ADJ
taxlaw-2796	747	3	personal	personal	ADJ
taxlaw-2796	747	4	tax	tax	NOUN
taxlaw-2796	747	5	rate	rate	NOUN
taxlaw-2796	747	6	on	on	ADP
taxlaw-2796	747	7	income	income	NOUN
taxlaw-2796	747	8	from	from	ADP
taxlaw-2796	747	9	capital	capital	NOUN
taxlaw-2796	747	10	could	could	AUX
taxlaw-2796	747	11	either	either	CCONJ
taxlaw-2796	747	12	follow	follow	VERB
taxlaw-2796	747	13	the	the	DET
taxlaw-2796	747	14	nordic	nordic	ADJ
taxlaw-2796	747	15	model	model	NOUN
taxlaw-2796	747	16	(	(	PUNCT
taxlaw-2796	747	17	set	set	VERB
taxlaw-2796	747	18	at	at	ADP
taxlaw-2796	747	19	or	or	CCONJ
taxlaw-2796	747	20	near	near	ADP
taxlaw-2796	747	21	the	the	DET
taxlaw-2796	747	22	lowest	low	ADJ
taxlaw-2796	747	23	positive	positive	ADJ
taxlaw-2796	747	24	tax	tax	NOUN
taxlaw-2796	747	25	rate	rate	NOUN
taxlaw-2796	747	26	for	for	ADP
taxlaw-2796	747	27	labor	labor	NOUN
taxlaw-2796	747	28	income	income	NOUN
taxlaw-2796	747	29	)	)	PUNCT
taxlaw-2796	747	30	,	,	PUNCT
taxlaw-2796	747	31	or	or	CCONJ
taxlaw-2796	747	32	fall	fall	VERB
taxlaw-2796	747	33	at	at	ADP
taxlaw-2796	747	34	the	the	DET
taxlaw-2796	747	35	middle	middle	NOUN
taxlaw-2796	747	36	or	or	CCONJ
taxlaw-2796	747	37	top	top	NOUN
taxlaw-2796	747	38	of	of	ADP
taxlaw-2796	747	39	the	the	DET
taxlaw-2796	747	40	progressive	progressive	ADJ
taxlaw-2796	747	41	rate	rate	NOUN
taxlaw-2796	747	42	schedule	schedule	NOUN
taxlaw-2796	747	43	for	for	ADP
taxlaw-2796	747	44	labor	labor	NOUN
taxlaw-2796	747	45	income	income	NOUN
taxlaw-2796	747	46	.	.	PUNCT
taxlaw-2796	748	1	to	to	PART
taxlaw-2796	748	2	improve	improve	VERB
taxlaw-2796	748	3	compliance	compliance	NOUN
taxlaw-2796	748	4	,	,	PUNCT
taxlaw-2796	748	5	countries	country	NOUN
taxlaw-2796	748	6	could	could	AUX
taxlaw-2796	748	7	provide	provide	VERB
taxlaw-2796	748	8	for	for	ADP
taxlaw-2796	748	9	final	final	ADJ
taxlaw-2796	748	10	withholding	withholding	NOUN
taxlaw-2796	748	11	for	for	ADP
taxlaw-2796	748	12	dividends	dividend	NOUN
taxlaw-2796	748	13	and	and	CCONJ
taxlaw-2796	748	14	interest	interest	NOUN
taxlaw-2796	748	15	payments	payment	NOUN
taxlaw-2796	748	16	from	from	ADP
taxlaw-2796	748	17	corporations	corporation	NOUN
taxlaw-2796	748	18	.	.	PUNCT
taxlaw-2796	749	1	ideally	ideally	ADV
taxlaw-2796	749	2	,	,	PUNCT
taxlaw-2796	749	3	final	final	ADJ
taxlaw-2796	749	4	withholding	withholding	NOUN
taxlaw-2796	749	5	would	would	AUX
taxlaw-2796	749	6	be	be	AUX
taxlaw-2796	749	7	expanded	expand	VERB
taxlaw-2796	749	8	to	to	PART
taxlaw-2796	749	9	cover	cover	VERB
taxlaw-2796	749	10	other	other	ADJ
taxlaw-2796	749	11	payors.175	payors.175	PROPN
taxlaw-2796	749	12	174	174	NUM
taxlaw-2796	749	13	.	.	PUNCT
taxlaw-2796	750	1	boadway	boadway	NOUN
taxlaw-2796	750	2	,	,	PUNCT
taxlaw-2796	750	3	supra	supra	PROPN
taxlaw-2796	750	4	note	note	PROPN
taxlaw-2796	750	5	18	18	NUM
taxlaw-2796	750	6	,	,	PUNCT
taxlaw-2796	750	7	at	at	ADP
taxlaw-2796	750	8	926	926	NUM
taxlaw-2796	750	9	.	.	PUNCT
taxlaw-2796	751	1	175	175	NUM
taxlaw-2796	751	2	.	.	PUNCT
taxlaw-2796	752	1	for	for	ADP
taxlaw-2796	752	2	an	an	DET
taxlaw-2796	752	3	early	early	ADJ
taxlaw-2796	752	4	proposal	proposal	NOUN
taxlaw-2796	752	5	along	along	ADP
taxlaw-2796	752	6	these	these	DET
taxlaw-2796	752	7	lines	line	NOUN
taxlaw-2796	752	8	,	,	PUNCT
taxlaw-2796	752	9	see	see	VERB
taxlaw-2796	752	10	richard	richard	PROPN
taxlaw-2796	752	11	m.	m.	PROPN
taxlaw-2796	752	12	bird	bird	PROPN
taxlaw-2796	752	13	&	&	CCONJ
taxlaw-2796	752	14	oliver	oliver	PROPN
taxlaw-2796	752	15	oldman	oldman	PROPN
taxlaw-2796	752	16	,	,	PUNCT
taxlaw-2796	752	17	the	the	DET
taxlaw-2796	752	18	transition	transition	NOUN
taxlaw-2796	752	19	to	to	ADP
taxlaw-2796	752	20	a	a	DET
taxlaw-2796	752	21	global	global	ADJ
taxlaw-2796	752	22	income	income	NOUN
taxlaw-2796	752	23	tax	tax	NOUN
taxlaw-2796	752	24	:	:	PUNCT
taxlaw-2796	752	25	a	a	DET
taxlaw-2796	752	26	comparative	comparative	ADJ
taxlaw-2796	752	27	analysis	analysis	NOUN
taxlaw-2796	752	28	,	,	PUNCT
taxlaw-2796	752	29	31	31	NUM
taxlaw-2796	752	30	bull	bull	NOUN
taxlaw-2796	752	31	.	.	PUNCT
taxlaw-2796	753	1	int’l	int’l	PRON
taxlaw-2796	753	2	fisc	fisc	PROPN
taxlaw-2796	753	3	.	.	PUNCT
taxlaw-2796	754	1	doc	doc	PROPN
taxlaw-2796	754	2	.	.	PROPN
taxlaw-2796	754	3	2010	2010	NUM
taxlaw-2796	754	4	]	]	PUNCT
taxlaw-2796	754	5	dual	dual	ADV
taxlaw-2796	754	6	i$come	i$come	PRON
taxlaw-2796	754	7	taxatio$	taxatio$	NUM
taxlaw-2796	754	8	217	217	NUM
taxlaw-2796	754	9	developing	develop	VERB
taxlaw-2796	754	10	countries	country	NOUN
taxlaw-2796	754	11	could	could	AUX
taxlaw-2796	754	12	also	also	ADV
taxlaw-2796	754	13	choose	choose	VERB
taxlaw-2796	754	14	to	to	PART
taxlaw-2796	754	15	follow	follow	VERB
taxlaw-2796	754	16	the	the	DET
taxlaw-2796	754	17	uruguayan	uruguayan	ADJ
taxlaw-2796	754	18	model	model	NOUN
taxlaw-2796	754	19	,	,	PUNCT
taxlaw-2796	754	20	and	and	CCONJ
taxlaw-2796	754	21	provide	provide	VERB
taxlaw-2796	754	22	for	for	ADP
taxlaw-2796	754	23	a	a	DET
taxlaw-2796	754	24	flat	flat	ADJ
taxlaw-2796	754	25	tax	tax	NOUN
taxlaw-2796	754	26	rate	rate	NOUN
taxlaw-2796	754	27	on	on	ADP
taxlaw-2796	754	28	passive	passive	ADJ
taxlaw-2796	754	29	income	income	NOUN
taxlaw-2796	754	30	from	from	ADP
taxlaw-2796	754	31	capital	capital	NOUN
taxlaw-2796	754	32	at	at	ADP
taxlaw-2796	754	33	the	the	DET
taxlaw-2796	754	34	lowest	low	ADJ
taxlaw-2796	754	35	positive	positive	ADJ
taxlaw-2796	754	36	tax	tax	NOUN
taxlaw-2796	754	37	rate	rate	NOUN
taxlaw-2796	754	38	on	on	ADP
taxlaw-2796	754	39	labor	labor	NOUN
taxlaw-2796	754	40	income	income	NOUN
taxlaw-2796	754	41	and	and	CCONJ
taxlaw-2796	754	42	a	a	DET
taxlaw-2796	754	43	flat	flat	ADJ
taxlaw-2796	754	44	tax	tax	NOUN
taxlaw-2796	754	45	rate	rate	NOUN
taxlaw-2796	754	46	from	from	ADP
taxlaw-2796	754	47	capital	capital	NOUN
taxlaw-2796	754	48	from	from	ADP
taxlaw-2796	754	49	sole	sole	ADJ
taxlaw-2796	754	50	proprietorships	proprietorship	NOUN
taxlaw-2796	754	51	and	and	CCONJ
taxlaw-2796	754	52	closely	closely	ADV
taxlaw-2796	754	53	held	hold	VERB
taxlaw-2796	754	54	corporations	corporation	NOUN
taxlaw-2796	754	55	at	at	ADP
taxlaw-2796	754	56	the	the	DET
taxlaw-2796	754	57	middle	middle	ADJ
taxlaw-2796	754	58	or	or	CCONJ
taxlaw-2796	754	59	highest	high	ADJ
taxlaw-2796	754	60	rates.176	rates.176	NOUN
taxlaw-2796	754	61	alternatively	alternatively	ADV
taxlaw-2796	754	62	,	,	PUNCT
taxlaw-2796	754	63	developing	develop	VERB
taxlaw-2796	754	64	countries	country	NOUN
taxlaw-2796	754	65	could	could	AUX
taxlaw-2796	754	66	elect	elect	VERB
taxlaw-2796	754	67	to	to	PART
taxlaw-2796	754	68	adopt	adopt	VERB
taxlaw-2796	754	69	different	different	ADJ
taxlaw-2796	754	70	tax	tax	NOUN
taxlaw-2796	754	71	treatment	treatment	NOUN
taxlaw-2796	754	72	for	for	ADP
taxlaw-2796	754	73	normal	normal	ADJ
taxlaw-2796	754	74	and	and	CCONJ
taxlaw-2796	754	75	excess	excess	ADJ
taxlaw-2796	754	76	returns	return	NOUN
taxlaw-2796	754	77	under	under	ADP
taxlaw-2796	754	78	dual	dual	ADJ
taxlaw-2796	754	79	income	income	NOUN
taxlaw-2796	754	80	tax	tax	NOUN
taxlaw-2796	754	81	regimes	regime	NOUN
taxlaw-2796	754	82	,	,	PUNCT
taxlaw-2796	754	83	either	either	CCONJ
taxlaw-2796	754	84	exempting	exempt	VERB
taxlaw-2796	754	85	normal	normal	ADJ
taxlaw-2796	754	86	returns	return	NOUN
taxlaw-2796	754	87	from	from	ADP
taxlaw-2796	754	88	tax	tax	NOUN
taxlaw-2796	754	89	or	or	CCONJ
taxlaw-2796	754	90	taxing	tax	VERB
taxlaw-2796	754	91	the	the	DET
taxlaw-2796	754	92	normal	normal	ADJ
taxlaw-2796	754	93	returns	return	NOUN
taxlaw-2796	754	94	at	at	ADP
taxlaw-2796	754	95	a	a	DET
taxlaw-2796	754	96	preferential	preferential	ADJ
taxlaw-2796	754	97	low	low	ADJ
taxlaw-2796	754	98	flat	flat	ADJ
taxlaw-2796	754	99	tax	tax	NOUN
taxlaw-2796	754	100	rate	rate	NOUN
taxlaw-2796	754	101	and	and	CCONJ
taxlaw-2796	754	102	taxing	tax	VERB
taxlaw-2796	754	103	excess	excess	ADJ
taxlaw-2796	754	104	returns	return	NOUN
taxlaw-2796	754	105	at	at	ADP
taxlaw-2796	754	106	the	the	DET
taxlaw-2796	754	107	progressive	progressive	ADJ
taxlaw-2796	754	108	marginal	marginal	ADJ
taxlaw-2796	754	109	tax	tax	NOUN
taxlaw-2796	754	110	rates	rate	NOUN
taxlaw-2796	754	111	applicable	applicable	ADJ
taxlaw-2796	754	112	to	to	ADP
taxlaw-2796	754	113	labor	labor	NOUN
taxlaw-2796	754	114	income	income	NOUN
taxlaw-2796	754	115	.	.	PUNCT
taxlaw-2796	755	1	while	while	SCONJ
taxlaw-2796	755	2	the	the	DET
taxlaw-2796	755	3	dual	dual	ADJ
taxlaw-2796	755	4	income	income	NOUN
taxlaw-2796	755	5	tax	tax	NOUN
taxlaw-2796	755	6	provides	provide	VERB
taxlaw-2796	755	7	for	for	ADP
taxlaw-2796	755	8	a	a	DET
taxlaw-2796	755	9	single	single	ADJ
taxlaw-2796	755	10	rate	rate	NOUN
taxlaw-2796	755	11	on	on	ADP
taxlaw-2796	755	12	income	income	NOUN
taxlaw-2796	755	13	from	from	ADP
taxlaw-2796	755	14	capital	capital	NOUN
taxlaw-2796	755	15	,	,	PUNCT
taxlaw-2796	755	16	at	at	ADP
taxlaw-2796	755	17	least	least	ADJ
taxlaw-2796	755	18	initially	initially	ADV
taxlaw-2796	755	19	,	,	PUNCT
taxlaw-2796	755	20	the	the	DET
taxlaw-2796	755	21	flat	flat	ADJ
taxlaw-2796	755	22	tax	tax	NOUN
taxlaw-2796	755	23	adopted	adopt	VERB
taxlaw-2796	755	24	in	in	ADP
taxlaw-2796	755	25	eastern	eastern	ADJ
taxlaw-2796	755	26	european	european	ADJ
taxlaw-2796	755	27	countries	country	NOUN
taxlaw-2796	755	28	and	and	CCONJ
taxlaw-2796	755	29	the	the	DET
taxlaw-2796	755	30	countries	country	NOUN
taxlaw-2796	755	31	of	of	ADP
taxlaw-2796	755	32	the	the	DET
taxlaw-2796	755	33	former	former	ADJ
taxlaw-2796	755	34	soviet	soviet	PROPN
taxlaw-2796	755	35	union	union	NOUN
taxlaw-2796	755	36	provided	provide	VERB
taxlaw-2796	755	37	for	for	ADP
taxlaw-2796	755	38	a	a	DET
taxlaw-2796	755	39	single	single	ADJ
taxlaw-2796	755	40	tax	tax	NOUN
taxlaw-2796	755	41	rate	rate	NOUN
taxlaw-2796	755	42	on	on	ADP
taxlaw-2796	755	43	income	income	NOUN
taxlaw-2796	755	44	from	from	ADP
taxlaw-2796	755	45	labor.177	labor.177	ADV
taxlaw-2796	755	46	these	these	DET
taxlaw-2796	755	47	regimes	regime	NOUN
taxlaw-2796	755	48	,	,	PUNCT
taxlaw-2796	755	49	however	however	ADV
taxlaw-2796	755	50	,	,	PUNCT
taxlaw-2796	755	51	generally	generally	ADV
taxlaw-2796	755	52	do	do	AUX
taxlaw-2796	755	53	not	not	PART
taxlaw-2796	755	54	integrate	integrate	VERB
taxlaw-2796	755	55	payroll	payroll	NOUN
taxlaw-2796	755	56	taxes	taxis	NOUN
taxlaw-2796	755	57	with	with	ADP
taxlaw-2796	755	58	the	the	DET
taxlaw-2796	755	59	income	income	NOUN
taxlaw-2796	755	60	tax	tax	NOUN
taxlaw-2796	755	61	.	.	PUNCT
taxlaw-2796	756	1	this	this	DET
taxlaw-2796	756	2	results	result	VERB
taxlaw-2796	756	3	in	in	ADP
taxlaw-2796	756	4	considerably	considerably	ADV
taxlaw-2796	756	5	higher	high	ADJ
taxlaw-2796	756	6	taxes	taxis	NOUN
taxlaw-2796	756	7	on	on	ADP
taxlaw-2796	756	8	labor	labor	NOUN
taxlaw-2796	756	9	than	than	ADP
taxlaw-2796	756	10	on	on	ADP
taxlaw-2796	756	11	capital	capital	NOUN
taxlaw-2796	756	12	income	income	NOUN
taxlaw-2796	756	13	.	.	PUNCT
taxlaw-2796	757	1	moving	move	VERB
taxlaw-2796	757	2	to	to	ADP
taxlaw-2796	757	3	an	an	DET
taxlaw-2796	757	4	explicit	explicit	ADJ
taxlaw-2796	757	5	dual	dual	ADJ
taxlaw-2796	757	6	income	income	NOUN
taxlaw-2796	757	7	tax	tax	NOUN
taxlaw-2796	757	8	in	in	ADP
taxlaw-2796	757	9	which	which	PRON
taxlaw-2796	757	10	the	the	DET
taxlaw-2796	757	11	labor	labor	NOUN
taxlaw-2796	757	12	income	income	NOUN
taxlaw-2796	757	13	tax	tax	NOUN
taxlaw-2796	757	14	includes	include	VERB
taxlaw-2796	757	15	the	the	DET
taxlaw-2796	757	16	payroll	payroll	NOUN
taxlaw-2796	757	17	tax	tax	NOUN
taxlaw-2796	757	18	would	would	AUX
taxlaw-2796	757	19	provide	provide	VERB
taxlaw-2796	757	20	an	an	DET
taxlaw-2796	757	21	opportunity	opportunity	NOUN
taxlaw-2796	757	22	to	to	PART
taxlaw-2796	757	23	rationalize	rationalize	VERB
taxlaw-2796	757	24	the	the	DET
taxlaw-2796	757	25	generally	generally	ADV
taxlaw-2796	757	26	erratic	erratic	ADJ
taxlaw-2796	757	27	distributional	distributional	ADJ
taxlaw-2796	757	28	effects	effect	NOUN
taxlaw-2796	757	29	of	of	ADP
taxlaw-2796	757	30	the	the	DET
taxlaw-2796	757	31	existing	exist	VERB
taxlaw-2796	757	32	personal	personal	ADJ
taxlaw-2796	757	33	income	income	NOUN
taxlaw-2796	757	34	tax	tax	NOUN
taxlaw-2796	757	35	and	and	CCONJ
taxlaw-2796	757	36	payroll	payroll	NOUN
taxlaw-2796	757	37	tax	tax	NOUN
taxlaw-2796	757	38	on	on	ADP
taxlaw-2796	757	39	labor	labor	NOUN
taxlaw-2796	757	40	income	income	NOUN
taxlaw-2796	757	41	.	.	PUNCT
taxlaw-2796	758	1	to	to	ADP
taxlaw-2796	758	2	the	the	DET
taxlaw-2796	758	3	extent	extent	NOUN
taxlaw-2796	758	4	that	that	SCONJ
taxlaw-2796	758	5	the	the	DET
taxlaw-2796	758	6	flat	flat	ADJ
taxlaw-2796	758	7	tax	tax	NOUN
taxlaw-2796	758	8	regimes	regime	NOUN
taxlaw-2796	758	9	increase	increase	VERB
taxlaw-2796	758	10	the	the	DET
taxlaw-2796	758	11	coverage	coverage	NOUN
taxlaw-2796	758	12	of	of	ADP
taxlaw-2796	758	13	income	income	NOUN
taxlaw-2796	758	14	from	from	ADP
taxlaw-2796	758	15	capital	capital	NOUN
taxlaw-2796	758	16	under	under	ADP
taxlaw-2796	758	17	the	the	DET
taxlaw-2796	758	18	personal	personal	ADJ
taxlaw-2796	758	19	income	income	NOUN
taxlaw-2796	758	20	tax	tax	NOUN
taxlaw-2796	758	21	and	and	CCONJ
taxlaw-2796	758	22	income	income	NOUN
taxlaw-2796	758	23	under	under	ADP
taxlaw-2796	758	24	the	the	DET
taxlaw-2796	758	25	corporate	corporate	ADJ
taxlaw-2796	758	26	tax	tax	NOUN
taxlaw-2796	758	27	,	,	PUNCT
taxlaw-2796	758	28	these	these	DET
taxlaw-2796	758	29	tax	tax	NOUN
taxlaw-2796	758	30	regimes	regime	NOUN
taxlaw-2796	758	31	also	also	ADV
taxlaw-2796	758	32	may	may	AUX
taxlaw-2796	758	33	achieve	achieve	VERB
taxlaw-2796	758	34	the	the	DET
taxlaw-2796	758	35	goals	goal	NOUN
taxlaw-2796	758	36	of	of	ADP
taxlaw-2796	758	37	symmetry	symmetry	NOUN
taxlaw-2796	758	38	and	and	CCONJ
taxlaw-2796	758	39	comprehensiveness	comprehensiveness	NOUN
taxlaw-2796	758	40	,	,	PUNCT
taxlaw-2796	758	41	and	and	CCONJ
taxlaw-2796	758	42	depending	depend	VERB
taxlaw-2796	758	43	on	on	ADP
taxlaw-2796	758	44	the	the	DET
taxlaw-2796	758	45	rate	rate	NOUN
taxlaw-2796	758	46	adopted	adopt	VERB
taxlaw-2796	758	47	,	,	PUNCT
taxlaw-2796	758	48	competitiveness	competitiveness	NOUN
taxlaw-2796	758	49	.	.	PUNCT
taxlaw-2796	759	1	although	although	SCONJ
taxlaw-2796	759	2	it	it	PRON
taxlaw-2796	759	3	is	be	AUX
taxlaw-2796	759	4	an	an	DET
taxlaw-2796	759	5	empirical	empirical	ADJ
taxlaw-2796	759	6	question	question	NOUN
taxlaw-2796	759	7	,	,	PUNCT
taxlaw-2796	759	8	it	it	PRON
taxlaw-2796	759	9	seems	seem	VERB
taxlaw-2796	759	10	likely	likely	ADJ
taxlaw-2796	759	11	that	that	SCONJ
taxlaw-2796	759	12	in	in	ADP
taxlaw-2796	759	13	the	the	DET
taxlaw-2796	759	14	context	context	NOUN
taxlaw-2796	759	15	of	of	ADP
taxlaw-2796	759	16	most	most	ADJ
taxlaw-2796	759	17	developing	develop	VERB
taxlaw-2796	759	18	countries	country	NOUN
taxlaw-2796	759	19	a	a	DET
taxlaw-2796	759	20	dual	dual	ADJ
taxlaw-2796	759	21	income	income	NOUN
taxlaw-2796	759	22	tax	tax	NOUN
taxlaw-2796	759	23	would	would	AUX
taxlaw-2796	759	24	be	be	AUX
taxlaw-2796	759	25	more	more	ADV
taxlaw-2796	759	26	progressive	progressive	ADJ
taxlaw-2796	759	27	than	than	ADP
taxlaw-2796	759	28	a	a	DET
taxlaw-2796	759	29	flat	flat	ADJ
taxlaw-2796	759	30	tax	tax	NOUN
taxlaw-2796	759	31	regime	regime	NOUN
taxlaw-2796	759	32	at	at	ADP
taxlaw-2796	759	33	comparable	comparable	ADJ
taxlaw-2796	759	34	tax	tax	NOUN
taxlaw-2796	759	35	rates	rate	NOUN
taxlaw-2796	759	36	.	.	PUNCT
taxlaw-2796	760	1	developing	develop	VERB
taxlaw-2796	760	2	countries	country	NOUN
taxlaw-2796	760	3	face	face	VERB
taxlaw-2796	760	4	different	different	ADJ
taxlaw-2796	760	5	and	and	CCONJ
taxlaw-2796	760	6	difficult	difficult	ADJ
taxlaw-2796	760	7	challenges	challenge	NOUN
taxlaw-2796	760	8	in	in	ADP
taxlaw-2796	760	9	reforming	reform	VERB
taxlaw-2796	760	10	their	their	PRON
taxlaw-2796	760	11	tax	tax	NOUN
taxlaw-2796	760	12	system	system	NOUN
taxlaw-2796	760	13	;	;	PUNCT
taxlaw-2796	760	14	different	different	ADJ
taxlaw-2796	760	15	environments	environment	NOUN
taxlaw-2796	760	16	,	,	PUNCT
taxlaw-2796	760	17	different	different	ADJ
taxlaw-2796	760	18	objectives	objective	NOUN
taxlaw-2796	760	19	,	,	PUNCT
taxlaw-2796	760	20	capacities	capacity	NOUN
taxlaw-2796	760	21	and	and	CCONJ
taxlaw-2796	760	22	policy	policy	NOUN
taxlaw-2796	760	23	trade	trade	NOUN
taxlaw-2796	760	24	-	-	PUNCT
taxlaw-2796	760	25	offs	off	NOUN
taxlaw-2796	760	26	all	all	PRON
taxlaw-2796	760	27	come	come	VERB
taxlaw-2796	760	28	into	into	ADP
taxlaw-2796	760	29	play	play	NOUN
taxlaw-2796	760	30	.	.	PUNCT
taxlaw-2796	761	1	given	give	VERB
taxlaw-2796	761	2	these	these	DET
taxlaw-2796	761	3	differences	difference	NOUN
taxlaw-2796	761	4	,	,	PUNCT
taxlaw-2796	761	5	no	no	DET
taxlaw-2796	761	6	one	one	NUM
taxlaw-2796	761	7	approach	approach	NOUN
taxlaw-2796	761	8	can	can	AUX
taxlaw-2796	761	9	resolve	resolve	VERB
taxlaw-2796	761	10	the	the	DET
taxlaw-2796	761	11	tax	tax	NOUN
taxlaw-2796	761	12	challenges	challenge	NOUN
taxlaw-2796	761	13	facing	face	VERB
taxlaw-2796	761	14	developing	develop	VERB
taxlaw-2796	761	15	countries	country	NOUN
taxlaw-2796	761	16	.	.	PUNCT
taxlaw-2796	762	1	nonetheless	nonetheless	ADV
taxlaw-2796	762	2	,	,	PUNCT
taxlaw-2796	762	3	the	the	DET
taxlaw-2796	762	4	dual	dual	ADJ
taxlaw-2796	762	5	income	income	NOUN
taxlaw-2796	762	6	tax	tax	NOUN
taxlaw-2796	762	7	approach	approach	NOUN
taxlaw-2796	762	8	appears	appear	VERB
taxlaw-2796	762	9	to	to	PART
taxlaw-2796	762	10	provide	provide	VERB
taxlaw-2796	762	11	an	an	DET
taxlaw-2796	762	12	exceptionally	exceptionally	ADV
taxlaw-2796	762	13	promising	promising	ADJ
taxlaw-2796	762	14	basis	basis	NOUN
taxlaw-2796	762	15	on	on	ADP
taxlaw-2796	762	16	which	which	PRON
taxlaw-2796	762	17	to	to	PART
taxlaw-2796	762	18	construct	construct	VERB
taxlaw-2796	762	19	more	more	ADV
taxlaw-2796	762	20	rational	rational	ADJ
taxlaw-2796	762	21	,	,	PUNCT
taxlaw-2796	762	22	sustainable	sustainable	ADJ
taxlaw-2796	762	23	,	,	PUNCT
taxlaw-2796	762	24	productive	productive	ADJ
taxlaw-2796	762	25	,	,	PUNCT
taxlaw-2796	762	26	and	and	CCONJ
taxlaw-2796	762	27	perhaps	perhaps	ADV
taxlaw-2796	762	28	even	even	ADV
taxlaw-2796	762	29	more	more	ADV
taxlaw-2796	762	30	progressive	progressive	ADJ
taxlaw-2796	762	31	tax	tax	NOUN
taxlaw-2796	762	32	systems	system	NOUN
taxlaw-2796	762	33	in	in	ADP
taxlaw-2796	762	34	many	many	ADJ
taxlaw-2796	762	35	developing	develop	VERB
taxlaw-2796	762	36	countries	country	NOUN
taxlaw-2796	762	37	.	.	PUNCT
taxlaw-2796	763	1	439	439	NUM
taxlaw-2796	763	2	,	,	PUNCT
taxlaw-2796	763	3	442	442	NUM
taxlaw-2796	763	4	(	(	PUNCT
taxlaw-2796	763	5	1977	1977	NUM
taxlaw-2796	763	6	)	)	PUNCT
taxlaw-2796	763	7	.	.	PUNCT
taxlaw-2796	764	1	176	176	NUM
taxlaw-2796	764	2	.	.	PUNCT
taxlaw-2796	765	1	see	see	VERB
taxlaw-2796	765	2	supra	supra	PROPN
taxlaw-2796	765	3	notes	note	NOUN
taxlaw-2796	765	4	133–36	133–36	NUM
taxlaw-2796	765	5	and	and	CCONJ
taxlaw-2796	765	6	accompanying	accompany	VERB
taxlaw-2796	765	7	text	text	NOUN
taxlaw-2796	765	8	.	.	PUNCT
taxlaw-2796	766	1	177	177	NUM
taxlaw-2796	766	2	.	.	PUNCT
taxlaw-2796	767	1	see	see	VERB
taxlaw-2796	767	2	supra	supra	PROPN
taxlaw-2796	767	3	notes	note	NOUN
taxlaw-2796	767	4	162–67	162–67	NUM
taxlaw-2796	767	5	and	and	CCONJ
taxlaw-2796	767	6	accompanying	accompany	VERB
taxlaw-2796	767	7	text	text	NOUN
taxlaw-2796	767	8	.	.	PUNCT