id	sid	tid	token	lemma	pos
taxlaw-2797	1	1	microsoft	microsoft	PROPN
taxlaw-2797	1	2	word	word	NOUN
taxlaw-2797	1	3	6	6	NUM
taxlaw-2797	1	4	nussim.docx	nussim.docx	NUM
taxlaw-2797	1	5	218	218	NUM
taxlaw-2797	1	6	to	to	PART
taxlaw-2797	1	7	confuse	confuse	VERB
taxlaw-2797	1	8	and	and	CCONJ
taxlaw-2797	1	9	protect	protect	VERB
taxlaw-2797	1	10	:	:	PUNCT
taxlaw-2797	1	11	taxes	taxis	NOUN
taxlaw-2797	1	12	and	and	CCONJ
taxlaw-2797	1	13	consumer	consumer	NOUN
taxlaw-2797	1	14	protection	protection	PROPN
taxlaw-2797	1	15	jacob	jacob	PROPN
taxlaw-2797	1	16	�	�	PROPN
taxlaw-2797	1	17	ussim	ussim	NOUN
taxlaw-2797	1	18	*	*	VERB
taxlaw-2797	1	19	imperfect	imperfect	ADJ
taxlaw-2797	1	20	information	information	NOUN
taxlaw-2797	1	21	may	may	AUX
taxlaw-2797	1	22	cause	cause	VERB
taxlaw-2797	1	23	rationally	rationally	ADV
taxlaw-2797	1	24	bounded	bound	VERB
taxlaw-2797	1	25	individuals	individual	NOUN
taxlaw-2797	1	26	to	to	PART
taxlaw-2797	1	27	make	make	VERB
taxlaw-2797	1	28	consistent	consistent	ADJ
taxlaw-2797	1	29	mistakes	mistake	NOUN
taxlaw-2797	1	30	.	.	PUNCT
taxlaw-2797	2	1	this	this	DET
taxlaw-2797	2	2	paper	paper	NOUN
taxlaw-2797	2	3	focuses	focus	VERB
taxlaw-2797	2	4	on	on	ADP
taxlaw-2797	2	5	potential	potential	ADJ
taxlaw-2797	2	6	misperception	misperception	NOUN
taxlaw-2797	2	7	of	of	ADP
taxlaw-2797	2	8	prices	price	NOUN
taxlaw-2797	2	9	.	.	PUNCT
taxlaw-2797	3	1	consumers	consumer	NOUN
taxlaw-2797	3	2	may	may	AUX
taxlaw-2797	3	3	underestimate	underestimate	VERB
taxlaw-2797	3	4	the	the	DET
taxlaw-2797	3	5	full	full	ADJ
taxlaw-2797	3	6	price	price	NOUN
taxlaw-2797	3	7	of	of	ADP
taxlaw-2797	3	8	tax	tax	NOUN
taxlaw-2797	3	9	-	-	PUNCT
taxlaw-2797	3	10	exclusive	exclusive	ADJ
taxlaw-2797	3	11	prices	price	NOUN
taxlaw-2797	3	12	and	and	CCONJ
taxlaw-2797	3	13	hence	hence	ADV
taxlaw-2797	3	14	overconsume	overconsume	NOUN
taxlaw-2797	3	15	goods	good	NOUN
taxlaw-2797	3	16	and	and	CCONJ
taxlaw-2797	3	17	services	service	NOUN
taxlaw-2797	3	18	.	.	PUNCT
taxlaw-2797	4	1	countries	country	NOUN
taxlaw-2797	4	2	with	with	ADP
taxlaw-2797	4	3	a	a	DET
taxlaw-2797	4	4	significant	significant	ADJ
taxlaw-2797	4	5	consumption	consumption	NOUN
taxlaw-2797	4	6	tax	tax	NOUN
taxlaw-2797	4	7	base	base	NOUN
taxlaw-2797	4	8	(	(	PUNCT
taxlaw-2797	4	9	for	for	ADP
taxlaw-2797	4	10	example	example	NOUN
taxlaw-2797	4	11	,	,	PUNCT
taxlaw-2797	4	12	a	a	DET
taxlaw-2797	4	13	valueadded	valueadded	ADJ
taxlaw-2797	4	14	tax	tax	NOUN
taxlaw-2797	4	15	)	)	PUNCT
taxlaw-2797	4	16	regulate	regulate	VERB
taxlaw-2797	4	17	tax	tax	NOUN
taxlaw-2797	4	18	-	-	PUNCT
taxlaw-2797	4	19	inclusive	inclusive	ADJ
taxlaw-2797	4	20	price	price	NOUN
taxlaw-2797	4	21	presentation	presentation	NOUN
taxlaw-2797	4	22	to	to	PART
taxlaw-2797	4	23	overcome	overcome	VERB
taxlaw-2797	4	24	consumers	consumer	NOUN
taxlaw-2797	4	25	’	'	PUNCT
taxlaw-2797	4	26	biases	bias	NOUN
taxlaw-2797	4	27	and	and	CCONJ
taxlaw-2797	4	28	thus	thus	ADV
taxlaw-2797	4	29	to	to	PART
taxlaw-2797	4	30	protect	protect	VERB
taxlaw-2797	4	31	consumers	consumer	NOUN
taxlaw-2797	4	32	.	.	PUNCT
taxlaw-2797	5	1	the	the	DET
taxlaw-2797	5	2	united	united	PROPN
taxlaw-2797	5	3	states	states	PROPN
taxlaw-2797	5	4	is	be	AUX
taxlaw-2797	5	5	considering	consider	VERB
taxlaw-2797	5	6	the	the	DET
taxlaw-2797	5	7	adoption	adoption	NOUN
taxlaw-2797	5	8	of	of	ADP
taxlaw-2797	5	9	a	a	DET
taxlaw-2797	5	10	federal	federal	ADJ
taxlaw-2797	5	11	consumption	consumption	NOUN
taxlaw-2797	5	12	tax	tax	NOUN
taxlaw-2797	5	13	base	base	NOUN
taxlaw-2797	5	14	and	and	CCONJ
taxlaw-2797	5	15	therefore	therefore	ADV
taxlaw-2797	5	16	may	may	AUX
taxlaw-2797	5	17	be	be	AUX
taxlaw-2797	5	18	similarly	similarly	ADV
taxlaw-2797	5	19	expected	expect	VERB
taxlaw-2797	5	20	to	to	PART
taxlaw-2797	5	21	regulate	regulate	VERB
taxlaw-2797	5	22	tax	tax	NOUN
taxlaw-2797	5	23	-	-	PUNCT
taxlaw-2797	5	24	inclusive	inclusive	ADJ
taxlaw-2797	5	25	price	price	NOUN
taxlaw-2797	5	26	presentation	presentation	NOUN
taxlaw-2797	5	27	.	.	PUNCT
taxlaw-2797	6	1	based	base	VERB
taxlaw-2797	6	2	on	on	ADP
taxlaw-2797	6	3	a	a	DET
taxlaw-2797	6	4	theory	theory	NOUN
taxlaw-2797	6	5	of	of	ADP
taxlaw-2797	6	6	optimal	optimal	ADJ
taxlaw-2797	6	7	taxation	taxation	NOUN
taxlaw-2797	6	8	,	,	PUNCT
taxlaw-2797	6	9	this	this	DET
taxlaw-2797	6	10	paper	paper	NOUN
taxlaw-2797	6	11	explains	explain	VERB
taxlaw-2797	6	12	why	why	SCONJ
taxlaw-2797	6	13	tax	tax	NOUN
taxlaw-2797	6	14	-	-	PUNCT
taxlaw-2797	6	15	exclusive	exclusive	NOUN
taxlaw-2797	6	16	rather	rather	ADV
taxlaw-2797	6	17	than	than	ADP
taxlaw-2797	6	18	tax	tax	NOUN
taxlaw-2797	6	19	-	-	PUNCT
taxlaw-2797	6	20	inclusive	inclusive	ADJ
taxlaw-2797	6	21	prices	price	NOUN
taxlaw-2797	6	22	can	can	AUX
taxlaw-2797	6	23	be	be	AUX
taxlaw-2797	6	24	socially	socially	ADV
taxlaw-2797	6	25	desirable	desirable	ADJ
taxlaw-2797	6	26	.	.	PUNCT
taxlaw-2797	7	1	to	to	ADP
taxlaw-2797	7	2	the	the	DET
taxlaw-2797	7	3	extent	extent	NOUN
taxlaw-2797	7	4	that	that	SCONJ
taxlaw-2797	7	5	taxexclusive	taxexclusive	ADJ
taxlaw-2797	7	6	pricing	pricing	NOUN
taxlaw-2797	7	7	confuses	confuse	VERB
taxlaw-2797	7	8	consumers	consumer	NOUN
taxlaw-2797	7	9	who	who	PRON
taxlaw-2797	7	10	then	then	ADV
taxlaw-2797	7	11	ignore	ignore	VERB
taxlaw-2797	7	12	nonindicated	nonindicated	ADJ
taxlaw-2797	7	13	taxes	taxis	NOUN
taxlaw-2797	7	14	and	and	CCONJ
taxlaw-2797	7	15	overconsume	overconsume	NOUN
taxlaw-2797	7	16	,	,	PUNCT
taxlaw-2797	7	17	consumers	consumer	NOUN
taxlaw-2797	7	18	may	may	AUX
taxlaw-2797	7	19	be	be	AUX
taxlaw-2797	7	20	better	well	ADJ
taxlaw-2797	7	21	off	off	ADV
taxlaw-2797	7	22	.	.	PUNCT
taxlaw-2797	8	1	the	the	DET
taxlaw-2797	8	2	argument	argument	NOUN
taxlaw-2797	8	3	is	be	AUX
taxlaw-2797	8	4	counterintuitive	counterintuitive	ADJ
taxlaw-2797	8	5	,	,	PUNCT
taxlaw-2797	8	6	in	in	ADP
taxlaw-2797	8	7	particular	particular	ADJ
taxlaw-2797	8	8	for	for	ADP
taxlaw-2797	8	9	consumer	consumer	NOUN
taxlaw-2797	8	10	-	-	PUNCT
taxlaw-2797	8	11	protection	protection	NOUN
taxlaw-2797	8	12	advocates	advocate	NOUN
taxlaw-2797	8	13	:	:	PUNCT
taxlaw-2797	8	14	confusion	confusion	NOUN
taxlaw-2797	8	15	is	be	AUX
taxlaw-2797	8	16	actually	actually	ADV
taxlaw-2797	8	17	good	good	ADJ
taxlaw-2797	8	18	for	for	ADP
taxlaw-2797	8	19	consumers	consumer	NOUN
taxlaw-2797	8	20	.	.	PUNCT
taxlaw-2797	9	1	the	the	DET
taxlaw-2797	9	2	paper	paper	NOUN
taxlaw-2797	9	3	investigates	investigate	VERB
taxlaw-2797	9	4	several	several	ADJ
taxlaw-2797	9	5	potential	potential	ADJ
taxlaw-2797	9	6	justifications	justification	NOUN
taxlaw-2797	9	7	for	for	ADP
taxlaw-2797	9	8	tax	tax	NOUN
taxlaw-2797	9	9	-	-	PUNCT
taxlaw-2797	9	10	inclusive	inclusive	ADJ
taxlaw-2797	9	11	pricing	pricing	NOUN
taxlaw-2797	9	12	,	,	PUNCT
taxlaw-2797	9	13	and	and	CCONJ
taxlaw-2797	9	14	shows	show	VERB
taxlaw-2797	9	15	that	that	SCONJ
taxlaw-2797	9	16	a	a	DET
taxlaw-2797	9	17	reasonably	reasonably	ADV
taxlaw-2797	9	18	accepted	accept	VERB
taxlaw-2797	9	19	rationale	rationale	NOUN
taxlaw-2797	9	20	is	be	AUX
taxlaw-2797	9	21	rather	rather	ADV
taxlaw-2797	9	22	limited	limited	ADJ
taxlaw-2797	9	23	in	in	ADP
taxlaw-2797	9	24	scope	scope	NOUN
taxlaw-2797	9	25	and	and	CCONJ
taxlaw-2797	9	26	unrelated	unrelated	ADJ
taxlaw-2797	9	27	to	to	ADP
taxlaw-2797	9	28	consumer	consumer	NOUN
taxlaw-2797	9	29	-	-	PUNCT
taxlaw-2797	9	30	protection	protection	NOUN
taxlaw-2797	9	31	motivations	motivation	NOUN
taxlaw-2797	9	32	.	.	PUNCT
taxlaw-2797	10	1	finally	finally	ADV
taxlaw-2797	10	2	,	,	PUNCT
taxlaw-2797	10	3	the	the	DET
taxlaw-2797	10	4	paper	paper	NOUN
taxlaw-2797	10	5	extends	extend	VERB
taxlaw-2797	10	6	the	the	DET
taxlaw-2797	10	7	analysis	analysis	NOUN
taxlaw-2797	10	8	to	to	ADP
taxlaw-2797	10	9	income	income	NOUN
taxlaw-2797	10	10	-	-	PUNCT
taxlaw-2797	10	11	based	base	VERB
taxlaw-2797	10	12	taxes	taxis	NOUN
taxlaw-2797	10	13	and	and	CCONJ
taxlaw-2797	10	14	to	to	ADP
taxlaw-2797	10	15	misleading	mislead	VERB
taxlaw-2797	10	16	non	non	ADJ
taxlaw-2797	10	17	-	-	ADJ
taxlaw-2797	10	18	tax	tax	ADJ
taxlaw-2797	10	19	(	(	PUNCT
taxlaw-2797	10	20	marketing	marketing	NOUN
taxlaw-2797	10	21	)	)	PUNCT
taxlaw-2797	10	22	practices	practice	NOUN
taxlaw-2797	10	23	.	.	PUNCT
taxlaw-2797	11	1	introduction	introduction	NOUN
taxlaw-2797	11	2	..........................................................................................	..........................................................................................	PUNCT
taxlaw-2797	11	3	219	219	NUM
taxlaw-2797	11	4	i.	i.	NOUN
taxlaw-2797	11	5	price	price	NOUN
taxlaw-2797	11	6	indication	indication	NOUN
taxlaw-2797	11	7	regulation	regulation	NOUN
taxlaw-2797	11	8	and	and	CCONJ
taxlaw-2797	11	9	tax	tax	NOUN
taxlaw-2797	11	10	-	-	PUNCT
taxlaw-2797	11	11	inclusive	inclusive	ADJ
taxlaw-2797	11	12	pricing	pricing	NOUN
taxlaw-2797	11	13	..................................................................................	..................................................................................	PUNCT
taxlaw-2797	11	14	223	223	NUM
taxlaw-2797	11	15	a.	a.	NOUN
taxlaw-2797	11	16	price	price	NOUN
taxlaw-2797	11	17	indication	indication	NOUN
taxlaw-2797	11	18	regulation	regulation	NOUN
taxlaw-2797	11	19	..............................................	..............................................	PUNCT
taxlaw-2797	11	20	223	223	NUM
taxlaw-2797	11	21	*	*	PUNCT
taxlaw-2797	11	22	assistant	assistant	NOUN
taxlaw-2797	11	23	professor	professor	NOUN
taxlaw-2797	11	24	,	,	PUNCT
taxlaw-2797	11	25	bar	bar	NOUN
taxlaw-2797	11	26	-	-	PUNCT
taxlaw-2797	11	27	ilan	ilan	PROPN
taxlaw-2797	11	28	university	university	PROPN
taxlaw-2797	11	29	,	,	PUNCT
taxlaw-2797	11	30	israel	israel	PROPN
taxlaw-2797	11	31	.	.	PUNCT
taxlaw-2797	12	1	comments	comment	NOUN
taxlaw-2797	12	2	are	be	AUX
taxlaw-2797	12	3	welcome	welcome	ADJ
taxlaw-2797	12	4	:	:	PUNCT
taxlaw-2797	12	5	jnussim@mail.biu.ac.il	jnussim@mail.biu.ac.il	X
taxlaw-2797	12	6	.	.	PUNCT
taxlaw-2797	13	1	the	the	DET
taxlaw-2797	13	2	article	article	NOUN
taxlaw-2797	13	3	benefited	benefit	VERB
taxlaw-2797	13	4	from	from	ADP
taxlaw-2797	13	5	discussion	discussion	NOUN
taxlaw-2797	13	6	and	and	CCONJ
taxlaw-2797	13	7	comments	comment	NOUN
taxlaw-2797	13	8	by	by	ADP
taxlaw-2797	13	9	ben	ben	PROPN
taxlaw-2797	13	10	alarie	alarie	PROPN
taxlaw-2797	13	11	,	,	PUNCT
taxlaw-2797	13	12	lily	lily	ADJ
taxlaw-2797	13	13	batchelder	batchelder	NOUN
taxlaw-2797	13	14	,	,	PUNCT
taxlaw-2797	13	15	massimo	massimo	PROPN
taxlaw-2797	13	16	d’antoni	d’antoni	PROPN
taxlaw-2797	13	17	,	,	PUNCT
taxlaw-2797	13	18	yuval	yuval	PROPN
taxlaw-2797	13	19	feldman	feldman	PROPN
taxlaw-2797	13	20	,	,	PUNCT
taxlaw-2797	13	21	ed	ed	PROPN
taxlaw-2797	13	22	iacobucci	iacobucci	PROPN
taxlaw-2797	13	23	,	,	PUNCT
taxlaw-2797	13	24	frank	frank	PROPN
taxlaw-2797	13	25	pedersen	pedersen	PROPN
taxlaw-2797	13	26	,	,	PUNCT
taxlaw-2797	13	27	and	and	CCONJ
taxlaw-2797	13	28	eric	eric	PROPN
taxlaw-2797	13	29	zolt	zolt	PROPN
taxlaw-2797	13	30	,	,	PUNCT
taxlaw-2797	13	31	and	and	CCONJ
taxlaw-2797	13	32	from	from	ADP
taxlaw-2797	13	33	participants	participant	NOUN
taxlaw-2797	13	34	in	in	ADP
taxlaw-2797	13	35	the	the	DET
taxlaw-2797	13	36	tax	tax	NOUN
taxlaw-2797	13	37	law	law	NOUN
taxlaw-2797	13	38	and	and	CCONJ
taxlaw-2797	13	39	policy	policy	NOUN
taxlaw-2797	13	40	workshops	workshop	NOUN
taxlaw-2797	13	41	at	at	ADP
taxlaw-2797	13	42	the	the	DET
taxlaw-2797	13	43	university	university	PROPN
taxlaw-2797	13	44	of	of	ADP
taxlaw-2797	13	45	toronto	toronto	PROPN
taxlaw-2797	13	46	and	and	CCONJ
taxlaw-2797	13	47	at	at	ADP
taxlaw-2797	13	48	the	the	DET
taxlaw-2797	13	49	hebrew	hebrew	ADJ
taxlaw-2797	13	50	university	university	NOUN
taxlaw-2797	13	51	,	,	PUNCT
taxlaw-2797	13	52	as	as	ADV
taxlaw-2797	13	53	well	well	ADV
taxlaw-2797	13	54	as	as	ADP
taxlaw-2797	13	55	the	the	DET
taxlaw-2797	13	56	law	law	NOUN
taxlaw-2797	13	57	and	and	CCONJ
taxlaw-2797	13	58	economics	economic	NOUN
taxlaw-2797	13	59	workshop	workshop	NOUN
taxlaw-2797	13	60	at	at	ADP
taxlaw-2797	13	61	tel	tel	PROPN
taxlaw-2797	13	62	aviv	aviv	PROPN
taxlaw-2797	13	63	university	university	PROPN
taxlaw-2797	13	64	.	.	PUNCT
taxlaw-2797	14	1	i	i	PRON
taxlaw-2797	14	2	am	be	AUX
taxlaw-2797	14	3	grateful	grateful	ADJ
taxlaw-2797	14	4	to	to	ADP
taxlaw-2797	14	5	nyu	nyu	PROPN
taxlaw-2797	14	6	’s	’s	PROPN
taxlaw-2797	14	7	hauser	hauser	PROPN
taxlaw-2797	14	8	global	global	PROPN
taxlaw-2797	14	9	law	law	PROPN
taxlaw-2797	14	10	program	program	NOUN
taxlaw-2797	14	11	for	for	ADP
taxlaw-2797	14	12	its	its	PRON
taxlaw-2797	14	13	support	support	NOUN
taxlaw-2797	14	14	.	.	PUNCT
taxlaw-2797	15	1	2010	2010	NUM
taxlaw-2797	15	2	]	]	PUNCT
taxlaw-2797	15	3	tax	tax	NOUN
taxlaw-2797	15	4	-	-	PUNCT
taxlaw-2797	15	5	exclusive	exclusive	ADJ
taxlaw-2797	15	6	prici	prici	NOUN
taxlaw-2797	15	7	�	�	PROPN
taxlaw-2797	15	8	g	g	PROPN
taxlaw-2797	15	9	219	219	NUM
taxlaw-2797	15	10	b.	b.	NOUN
taxlaw-2797	15	11	justifying	justify	VERB
taxlaw-2797	15	12	tax	tax	NOUN
taxlaw-2797	15	13	-	-	PUNCT
taxlaw-2797	15	14	inclusive	inclusive	ADJ
taxlaw-2797	15	15	regulation	regulation	NOUN
taxlaw-2797	15	16	................................	................................	PUNCT
taxlaw-2797	15	17	226	226	NUM
taxlaw-2797	15	18	ii	ii	NOUN
taxlaw-2797	15	19	.	.	PUNCT
taxlaw-2797	16	1	taxation	taxation	NOUN
taxlaw-2797	16	2	and	and	CCONJ
taxlaw-2797	16	3	efficiency	efficiency	NOUN
taxlaw-2797	16	4	..................................................	..................................................	PUNCT
taxlaw-2797	16	5	234	234	NUM
taxlaw-2797	16	6	iii	iii	NOUN
taxlaw-2797	16	7	.	.	PUNCT
taxlaw-2797	16	8	implications	implication	NOUN
taxlaw-2797	16	9	for	for	ADP
taxlaw-2797	16	10	price	price	NOUN
taxlaw-2797	16	11	indication	indication	NOUN
taxlaw-2797	16	12	regulation	regulation	NOUN
taxlaw-2797	16	13	............	............	PUNCT
taxlaw-2797	16	14	237	237	NUM
taxlaw-2797	16	15	iv	iv	NOUN
taxlaw-2797	16	16	.	.	PUNCT
taxlaw-2797	17	1	justifying	justify	VERB
taxlaw-2797	17	2	tax	tax	NOUN
taxlaw-2797	17	3	-	-	PUNCT
taxlaw-2797	17	4	inclusive	inclusive	ADJ
taxlaw-2797	17	5	price	price	NOUN
taxlaw-2797	17	6	systems	system	NOUN
taxlaw-2797	17	7	.......................	.......................	PUNCT
taxlaw-2797	18	1	242	242	NUM
taxlaw-2797	18	2	a.	a.	NOUN
taxlaw-2797	18	3	facilitating	facilitate	VERB
taxlaw-2797	18	4	market	market	NOUN
taxlaw-2797	18	5	competition	competition	NOUN
taxlaw-2797	18	6	......................................	......................................	PUNCT
taxlaw-2797	18	7	243	243	NUM
taxlaw-2797	18	8	b.	b.	PROPN
taxlaw-2797	18	9	psychological	psychological	ADJ
taxlaw-2797	18	10	heterogeneity	heterogeneity	NOUN
taxlaw-2797	18	11	and	and	CCONJ
taxlaw-2797	18	12	redistribution	redistribution	NOUN
taxlaw-2797	18	13	.............	.............	PUNCT
taxlaw-2797	18	14	244	244	NUM
taxlaw-2797	18	15	c.	c.	NOUN
taxlaw-2797	18	16	complexity	complexity	NOUN
taxlaw-2797	18	17	costs	cost	NOUN
taxlaw-2797	18	18	.............................................................	.............................................................	PUNCT
taxlaw-2797	18	19	247	247	NUM
taxlaw-2797	18	20	d.	d.	PROPN
taxlaw-2797	18	21	regulatory	regulatory	ADJ
taxlaw-2797	18	22	taxation	taxation	NOUN
taxlaw-2797	18	23	.........................................................	.........................................................	PUNCT
taxlaw-2797	19	1	249	249	NUM
taxlaw-2797	19	2	v.	v.	ADP
taxlaw-2797	19	3	extensions	extension	NOUN
taxlaw-2797	19	4	...........................................................................	...........................................................................	PUNCT
taxlaw-2797	20	1	253	253	NUM
taxlaw-2797	20	2	a.	a.	NOUN
taxlaw-2797	20	3	income	income	NOUN
taxlaw-2797	20	4	-	-	PUNCT
taxlaw-2797	20	5	based	base	VERB
taxlaw-2797	20	6	taxes	taxis	NOUN
taxlaw-2797	20	7	.........................................................	.........................................................	PUNCT
taxlaw-2797	20	8	253	253	NUM
taxlaw-2797	20	9	b.	b.	NOUN
taxlaw-2797	20	10	demand	demand	NOUN
taxlaw-2797	20	11	-	-	PUNCT
taxlaw-2797	20	12	increasing	increase	VERB
taxlaw-2797	20	13	market	market	NOUN
taxlaw-2797	20	14	strategies	strategy	NOUN
taxlaw-2797	20	15	.............................	.............................	PUNCT
taxlaw-2797	20	16	255	255	NUM
taxlaw-2797	20	17	conclusion	conclusion	NOUN
taxlaw-2797	20	18	.............................................................................................	.............................................................................................	PUNCT
taxlaw-2797	20	19	258	258	NUM
taxlaw-2797	20	20	introduction	introduction	NOUN
taxlaw-2797	20	21	imperfect	imperfect	ADJ
taxlaw-2797	20	22	information	information	NOUN
taxlaw-2797	20	23	causes	cause	VERB
taxlaw-2797	20	24	individuals	individual	NOUN
taxlaw-2797	20	25	to	to	PART
taxlaw-2797	20	26	make	make	VERB
taxlaw-2797	20	27	mistakes	mistake	NOUN
taxlaw-2797	20	28	.	.	PUNCT
taxlaw-2797	21	1	due	due	ADP
taxlaw-2797	21	2	to	to	ADP
taxlaw-2797	21	3	imperfect	imperfect	ADJ
taxlaw-2797	21	4	rationality	rationality	NOUN
taxlaw-2797	21	5	,	,	PUNCT
taxlaw-2797	21	6	individuals	individual	NOUN
taxlaw-2797	21	7	’	'	PUNCT
taxlaw-2797	21	8	mistakes	mistake	NOUN
taxlaw-2797	21	9	may	may	AUX
taxlaw-2797	21	10	become	become	VERB
taxlaw-2797	21	11	consistent	consistent	ADJ
taxlaw-2797	21	12	—	—	PUNCT
taxlaw-2797	21	13	i.e.	i.e.	X
taxlaw-2797	21	14	,	,	PUNCT
taxlaw-2797	21	15	biased	biased	ADJ
taxlaw-2797	21	16	—	—	PUNCT
taxlaw-2797	21	17	and	and	CCONJ
taxlaw-2797	21	18	hence	hence	ADV
taxlaw-2797	21	19	decrease	decrease	VERB
taxlaw-2797	21	20	their	their	PRON
taxlaw-2797	21	21	welfare	welfare	NOUN
taxlaw-2797	21	22	further.1	further.1	NOUN
taxlaw-2797	21	23	the	the	DET
taxlaw-2797	21	24	literature	literature	NOUN
taxlaw-2797	21	25	on	on	ADP
taxlaw-2797	21	26	consumer	consumer	NOUN
taxlaw-2797	21	27	behavior	behavior	NOUN
taxlaw-2797	21	28	offers	offer	VERB
taxlaw-2797	21	29	many	many	ADJ
taxlaw-2797	21	30	examples	example	NOUN
taxlaw-2797	21	31	of	of	ADP
taxlaw-2797	21	32	consumers	consumer	NOUN
taxlaw-2797	21	33	’	'	PUNCT
taxlaw-2797	21	34	mistakes	mistake	NOUN
taxlaw-2797	21	35	that	that	PRON
taxlaw-2797	21	36	are	be	AUX
taxlaw-2797	21	37	considered	consider	VERB
taxlaw-2797	21	38	systematic	systematic	ADJ
taxlaw-2797	21	39	misperceptions.2	misperceptions.2	NOUN
taxlaw-2797	21	40	sellers	seller	NOUN
taxlaw-2797	21	41	may	may	AUX
taxlaw-2797	21	42	utilize	utilize	VERB
taxlaw-2797	21	43	recognized	recognize	VERB
taxlaw-2797	21	44	consumer	consumer	NOUN
taxlaw-2797	21	45	biases	bias	NOUN
taxlaw-2797	21	46	to	to	ADP
taxlaw-2797	21	47	their	their	PRON
taxlaw-2797	21	48	own	own	ADJ
taxlaw-2797	21	49	advantage	advantage	NOUN
taxlaw-2797	21	50	and	and	CCONJ
taxlaw-2797	21	51	further	far	ADV
taxlaw-2797	21	52	hurt	hurt	VERB
taxlaw-2797	21	53	consumer	consumer	NOUN
taxlaw-2797	21	54	welfare	welfare	NOUN
taxlaw-2797	21	55	.	.	PUNCT
taxlaw-2797	22	1	accordingly	accordingly	ADV
taxlaw-2797	22	2	,	,	PUNCT
taxlaw-2797	22	3	legal	legal	ADJ
taxlaw-2797	22	4	intervention	intervention	NOUN
taxlaw-2797	22	5	may	may	AUX
taxlaw-2797	22	6	be	be	AUX
taxlaw-2797	22	7	warranted	warrant	VERB
taxlaw-2797	22	8	,	,	PUNCT
taxlaw-2797	22	9	ranging	range	VERB
taxlaw-2797	22	10	from	from	ADP
taxlaw-2797	22	11	information	information	NOUN
taxlaw-2797	22	12	regulation	regulation	NOUN
taxlaw-2797	22	13	through	through	ADP
taxlaw-2797	22	14	standard	standard	ADJ
taxlaw-2797	22	15	regulation	regulation	NOUN
taxlaw-2797	22	16	to	to	PART
taxlaw-2797	22	17	price	price	VERB
taxlaw-2797	22	18	and	and	CCONJ
taxlaw-2797	22	19	quality	quality	NOUN
taxlaw-2797	22	20	1	1	NUM
taxlaw-2797	22	21	.	.	PUNCT
taxlaw-2797	23	1	this	this	DET
taxlaw-2797	23	2	paper	paper	NOUN
taxlaw-2797	23	3	adopts	adopt	VERB
taxlaw-2797	23	4	a	a	DET
taxlaw-2797	23	5	welfarist	welfarist	NOUN
taxlaw-2797	23	6	approach	approach	NOUN
taxlaw-2797	23	7	under	under	ADP
taxlaw-2797	23	8	which	which	PRON
taxlaw-2797	23	9	the	the	DET
taxlaw-2797	23	10	atomic	atomic	ADJ
taxlaw-2797	23	11	unit	unit	NOUN
taxlaw-2797	23	12	of	of	ADP
taxlaw-2797	23	13	analysis	analysis	NOUN
taxlaw-2797	23	14	is	be	AUX
taxlaw-2797	23	15	individual	individual	ADJ
taxlaw-2797	23	16	welfare	welfare	NOUN
taxlaw-2797	23	17	or	or	CCONJ
taxlaw-2797	23	18	well	well	ADV
taxlaw-2797	23	19	-	-	PUNCT
taxlaw-2797	23	20	being	being	NOUN
taxlaw-2797	23	21	.	.	PUNCT
taxlaw-2797	24	1	see	see	VERB
taxlaw-2797	24	2	generally	generally	ADV
taxlaw-2797	24	3	louis	louis	PROPN
taxlaw-2797	24	4	kaplow	kaplow	PROPN
taxlaw-2797	24	5	,	,	PUNCT
taxlaw-2797	24	6	the	the	DET
taxlaw-2797	24	7	theory	theory	NOUN
taxlaw-2797	24	8	of	of	ADP
taxlaw-2797	24	9	taxation	taxation	NOUN
taxlaw-2797	24	10	and	and	CCONJ
taxlaw-2797	24	11	public	public	ADJ
taxlaw-2797	24	12	economics	economic	NOUN
taxlaw-2797	24	13	348–58	348–58	NUM
taxlaw-2797	24	14	(	(	PUNCT
taxlaw-2797	24	15	2008	2008	NUM
taxlaw-2797	24	16	)	)	PUNCT
taxlaw-2797	24	17	(	(	PUNCT
taxlaw-2797	24	18	describing	describe	VERB
taxlaw-2797	24	19	the	the	DET
taxlaw-2797	24	20	welfarist	welfarist	PROPN
taxlaw-2797	24	21	methodology	methodology	NOUN
taxlaw-2797	24	22	)	)	PUNCT
taxlaw-2797	25	1	[	[	X
taxlaw-2797	25	2	hereinafter	hereinafter	NOUN
taxlaw-2797	25	3	kaplow	kaplow	NOUN
taxlaw-2797	25	4	,	,	PUNCT
taxlaw-2797	25	5	theory	theory	NOUN
taxlaw-2797	25	6	of	of	ADP
taxlaw-2797	25	7	taxation	taxation	NOUN
taxlaw-2797	25	8	]	]	PUNCT
taxlaw-2797	25	9	;	;	PUNCT
taxlaw-2797	25	10	louis	louis	PROPN
taxlaw-2797	25	11	kaplow	kaplow	PROPN
taxlaw-2797	25	12	&	&	CCONJ
taxlaw-2797	25	13	steven	steven	PROPN
taxlaw-2797	25	14	shavell	shavell	PROPN
taxlaw-2797	25	15	,	,	PUNCT
taxlaw-2797	25	16	fairness	fairness	NOUN
taxlaw-2797	25	17	versus	versus	ADP
taxlaw-2797	25	18	welfare	welfare	NOUN
taxlaw-2797	25	19	15–38	15–38	NUM
taxlaw-2797	25	20	,	,	PUNCT
taxlaw-2797	25	21	381–464	381–464	NUM
taxlaw-2797	25	22	(	(	PUNCT
taxlaw-2797	25	23	2002	2002	NUM
taxlaw-2797	25	24	)	)	PUNCT
taxlaw-2797	25	25	(	(	PUNCT
taxlaw-2797	25	26	same	same	ADJ
taxlaw-2797	25	27	)	)	PUNCT
taxlaw-2797	25	28	.	.	PUNCT
taxlaw-2797	26	1	2	2	X
taxlaw-2797	26	2	.	.	X
taxlaw-2797	26	3	this	this	DET
taxlaw-2797	26	4	literature	literature	NOUN
taxlaw-2797	26	5	is	be	AUX
taxlaw-2797	26	6	extensive	extensive	ADJ
taxlaw-2797	26	7	.	.	PUNCT
taxlaw-2797	27	1	a	a	DET
taxlaw-2797	27	2	few	few	ADJ
taxlaw-2797	27	3	examples	example	NOUN
taxlaw-2797	27	4	are	be	AUX
taxlaw-2797	27	5	oren	oren	NOUN
taxlaw-2797	27	6	bar	bar	NOUN
taxlaw-2797	27	7	-	-	PUNCT
taxlaw-2797	27	8	gill	gill	NOUN
taxlaw-2797	27	9	,	,	PUNCT
taxlaw-2797	27	10	seduction	seduction	NOUN
taxlaw-2797	27	11	by	by	ADP
taxlaw-2797	27	12	plastic	plastic	NOUN
taxlaw-2797	27	13	,	,	PUNCT
taxlaw-2797	27	14	98	98	NUM
taxlaw-2797	27	15	nw	nw	NOUN
taxlaw-2797	27	16	.	.	PUNCT
taxlaw-2797	27	17	u.	u.	PROPN
taxlaw-2797	27	18	l.	l.	PROPN
taxlaw-2797	27	19	rev	rev	PROPN
taxlaw-2797	27	20	.	.	PROPN
taxlaw-2797	27	21	1373	1373	NUM
taxlaw-2797	27	22	(	(	PUNCT
taxlaw-2797	27	23	2003	2003	NUM
taxlaw-2797	27	24	)	)	PUNCT
taxlaw-2797	27	25	(	(	PUNCT
taxlaw-2797	27	26	discussing	discuss	VERB
taxlaw-2797	27	27	consumers	consumer	NOUN
taxlaw-2797	27	28	’	'	PUNCT
taxlaw-2797	27	29	biases	bias	NOUN
taxlaw-2797	27	30	in	in	ADP
taxlaw-2797	27	31	the	the	DET
taxlaw-2797	27	32	credit	credit	NOUN
taxlaw-2797	27	33	card	card	NOUN
taxlaw-2797	27	34	market	market	NOUN
taxlaw-2797	27	35	)	)	PUNCT
taxlaw-2797	27	36	;	;	PUNCT
taxlaw-2797	28	1	alon	alon	PROPN
taxlaw-2797	28	2	harel	harel	PROPN
taxlaw-2797	28	3	&	&	CCONJ
taxlaw-2797	28	4	ehud	ehud	PROPN
taxlaw-2797	28	5	guttel	guttel	PROPN
taxlaw-2797	28	6	,	,	PUNCT
taxlaw-2797	28	7	matching	match	VERB
taxlaw-2797	28	8	probabilities	probability	NOUN
taxlaw-2797	28	9	:	:	PUNCT
taxlaw-2797	28	10	the	the	DET
taxlaw-2797	28	11	behavioral	behavioral	ADJ
taxlaw-2797	28	12	law	law	NOUN
taxlaw-2797	28	13	and	and	CCONJ
taxlaw-2797	28	14	economics	economic	NOUN
taxlaw-2797	28	15	of	of	ADP
taxlaw-2797	28	16	repeated	repeat	VERB
taxlaw-2797	28	17	behavior	behavior	NOUN
taxlaw-2797	28	18	,	,	PUNCT
taxlaw-2797	28	19	72	72	NUM
taxlaw-2797	28	20	u.	u.	NOUN
taxlaw-2797	28	21	chi	chi	PROPN
taxlaw-2797	28	22	.	.	PUNCT
taxlaw-2797	29	1	l.	l.	PROPN
taxlaw-2797	29	2	rev	rev	PROPN
taxlaw-2797	29	3	.	.	PROPN
taxlaw-2797	29	4	1197	1197	NUM
taxlaw-2797	29	5	(	(	PUNCT
taxlaw-2797	29	6	2005	2005	NUM
taxlaw-2797	29	7	)	)	PUNCT
taxlaw-2797	29	8	(	(	PUNCT
taxlaw-2797	29	9	investigating	investigate	VERB
taxlaw-2797	29	10	legal	legal	ADJ
taxlaw-2797	29	11	applications	application	NOUN
taxlaw-2797	29	12	of	of	ADP
taxlaw-2797	29	13	the	the	DET
taxlaw-2797	29	14	probability	probability	NOUN
taxlaw-2797	29	15	-	-	PUNCT
taxlaw-2797	29	16	matching	match	VERB
taxlaw-2797	29	17	bias	bias	NOUN
taxlaw-2797	29	18	)	)	PUNCT
taxlaw-2797	29	19	;	;	PUNCT
taxlaw-2797	29	20	john	john	PROPN
taxlaw-2797	29	21	d.	d.	PROPN
taxlaw-2797	29	22	hanson	hanson	PROPN
taxlaw-2797	29	23	&	&	CCONJ
taxlaw-2797	29	24	douglas	douglas	PROPN
taxlaw-2797	29	25	d.	d.	PROPN
taxlaw-2797	29	26	kysar	kysar	PROPN
taxlaw-2797	29	27	,	,	PUNCT
taxlaw-2797	29	28	taking	take	VERB
taxlaw-2797	29	29	behavioralism	behavioralism	NOUN
taxlaw-2797	29	30	seriously	seriously	ADV
taxlaw-2797	29	31	:	:	PUNCT
taxlaw-2797	29	32	the	the	DET
taxlaw-2797	29	33	problem	problem	NOUN
taxlaw-2797	29	34	of	of	ADP
taxlaw-2797	29	35	market	market	NOUN
taxlaw-2797	29	36	manipulation	manipulation	NOUN
taxlaw-2797	29	37	,	,	PUNCT
taxlaw-2797	29	38	74	74	NUM
taxlaw-2797	29	39	n.y.u	n.y.u	NOUN
taxlaw-2797	29	40	.	.	PUNCT
taxlaw-2797	30	1	l.	l.	PROPN
taxlaw-2797	30	2	rev	rev	PROPN
taxlaw-2797	30	3	.	.	PROPN
taxlaw-2797	31	1	630	630	NUM
taxlaw-2797	31	2	(	(	PUNCT
taxlaw-2797	31	3	1999	1999	NUM
taxlaw-2797	31	4	)	)	PUNCT
taxlaw-2797	31	5	(	(	PUNCT
taxlaw-2797	31	6	reviewing	review	VERB
taxlaw-2797	31	7	causes	cause	NOUN
taxlaw-2797	31	8	for	for	ADP
taxlaw-2797	31	9	consumers	consumer	NOUN
taxlaw-2797	31	10	’	’	PART
taxlaw-2797	31	11	misperception	misperception	NOUN
taxlaw-2797	31	12	and	and	CCONJ
taxlaw-2797	31	13	potential	potential	ADJ
taxlaw-2797	31	14	abuses	abuse	NOUN
taxlaw-2797	31	15	of	of	ADP
taxlaw-2797	31	16	such	such	ADJ
taxlaw-2797	31	17	biases	bias	NOUN
taxlaw-2797	31	18	by	by	ADP
taxlaw-2797	31	19	market	market	NOUN
taxlaw-2797	31	20	participants	participant	NOUN
taxlaw-2797	31	21	)	)	PUNCT
taxlaw-2797	31	22	;	;	PUNCT
taxlaw-2797	31	23	cass	cass	PROPN
taxlaw-2797	31	24	r.	r.	PROPN
taxlaw-2797	31	25	sunstein	sunstein	PROPN
taxlaw-2797	31	26	,	,	PUNCT
taxlaw-2797	31	27	boundedly	boundedly	ADV
taxlaw-2797	31	28	rational	rational	ADJ
taxlaw-2797	31	29	borrowing	borrowing	NOUN
taxlaw-2797	31	30	,	,	PUNCT
taxlaw-2797	31	31	73	73	NUM
taxlaw-2797	31	32	u.	u.	NOUN
taxlaw-2797	31	33	chi	chi	PROPN
taxlaw-2797	31	34	.	.	PUNCT
taxlaw-2797	32	1	l.	l.	PROPN
taxlaw-2797	32	2	rev	rev	PROPN
taxlaw-2797	32	3	.	.	PROPN
taxlaw-2797	33	1	249	249	NUM
taxlaw-2797	33	2	(	(	PUNCT
taxlaw-2797	33	3	2006	2006	NUM
taxlaw-2797	33	4	)	)	PUNCT
taxlaw-2797	33	5	(	(	PUNCT
taxlaw-2797	33	6	discussing	discuss	VERB
taxlaw-2797	33	7	biases	bias	NOUN
taxlaw-2797	33	8	that	that	PRON
taxlaw-2797	33	9	lead	lead	VERB
taxlaw-2797	33	10	to	to	ADP
taxlaw-2797	33	11	excessive	excessive	ADJ
taxlaw-2797	33	12	borrowing	borrowing	NOUN
taxlaw-2797	33	13	,	,	PUNCT
taxlaw-2797	33	14	and	and	CCONJ
taxlaw-2797	33	15	their	their	PRON
taxlaw-2797	33	16	potential	potential	ADJ
taxlaw-2797	33	17	legal	legal	ADJ
taxlaw-2797	33	18	responses	response	NOUN
taxlaw-2797	33	19	)	)	PUNCT
taxlaw-2797	33	20	;	;	PUNCT
taxlaw-2797	33	21	yuval	yuval	PROPN
taxlaw-2797	33	22	feldman	feldman	PROPN
taxlaw-2797	33	23	&	&	CCONJ
taxlaw-2797	33	24	doron	doron	PROPN
taxlaw-2797	33	25	teichman	teichman	NOUN
taxlaw-2797	33	26	,	,	PUNCT
taxlaw-2797	33	27	are	be	AUX
taxlaw-2797	33	28	all	all	PRON
taxlaw-2797	33	29	“	"	PUNCT
taxlaw-2797	33	30	legal	legal	ADJ
taxlaw-2797	33	31	dollars	dollar	NOUN
taxlaw-2797	33	32	”	"	PUNCT
taxlaw-2797	33	33	created	create	VERB
taxlaw-2797	33	34	equal	equal	ADJ
taxlaw-2797	33	35	?	?	PUNCT
taxlaw-2797	33	36	,	,	PUNCT
taxlaw-2797	33	37	102	102	NUM
taxlaw-2797	33	38	nw	nw	X
taxlaw-2797	33	39	.	.	PUNCT
taxlaw-2797	33	40	u.	u.	PROPN
taxlaw-2797	33	41	l.	l.	PROPN
taxlaw-2797	33	42	rev	rev	PROPN
taxlaw-2797	33	43	.	.	PROPN
taxlaw-2797	33	44	223	223	NUM
taxlaw-2797	33	45	(	(	PUNCT
taxlaw-2797	33	46	2008	2008	NUM
taxlaw-2797	33	47	)	)	PUNCT
taxlaw-2797	33	48	(	(	PUNCT
taxlaw-2797	33	49	showing	show	VERB
taxlaw-2797	33	50	experimentally	experimentally	ADV
taxlaw-2797	33	51	how	how	SCONJ
taxlaw-2797	33	52	various	various	ADJ
taxlaw-2797	33	53	characteristics	characteristic	NOUN
taxlaw-2797	33	54	of	of	ADP
taxlaw-2797	33	55	legal	legal	ADJ
taxlaw-2797	33	56	payments	payment	NOUN
taxlaw-2797	33	57	affect	affect	VERB
taxlaw-2797	33	58	perception	perception	NOUN
taxlaw-2797	33	59	of	of	ADP
taxlaw-2797	33	60	value	value	NOUN
taxlaw-2797	33	61	)	)	PUNCT
taxlaw-2797	33	62	;	;	PUNCT
taxlaw-2797	34	1	russell	russell	PROPN
taxlaw-2797	34	2	b.	b.	PROPN
taxlaw-2797	34	3	korobkin	korobkin	PROPN
taxlaw-2797	34	4	,	,	PUNCT
taxlaw-2797	34	5	the	the	DET
taxlaw-2797	34	6	endowment	endowment	ADJ
taxlaw-2797	34	7	effect	effect	NOUN
taxlaw-2797	34	8	and	and	CCONJ
taxlaw-2797	34	9	legal	legal	ADJ
taxlaw-2797	34	10	analysis	analysis	NOUN
taxlaw-2797	34	11	,	,	PUNCT
taxlaw-2797	34	12	97	97	NUM
taxlaw-2797	34	13	nw	nw	NOUN
taxlaw-2797	34	14	.	.	PUNCT
taxlaw-2797	34	15	u.	u.	PROPN
taxlaw-2797	34	16	l.	l.	PROPN
taxlaw-2797	34	17	rev	rev	PROPN
taxlaw-2797	34	18	.	.	PROPN
taxlaw-2797	34	19	1227	1227	NUM
taxlaw-2797	34	20	(	(	PUNCT
taxlaw-2797	34	21	2002	2002	NUM
taxlaw-2797	34	22	)	)	PUNCT
taxlaw-2797	34	23	(	(	PUNCT
taxlaw-2797	34	24	investigating	investigate	VERB
taxlaw-2797	34	25	the	the	DET
taxlaw-2797	34	26	application	application	NOUN
taxlaw-2797	34	27	of	of	ADP
taxlaw-2797	34	28	the	the	DET
taxlaw-2797	34	29	endowment	endowment	ADJ
taxlaw-2797	34	30	effect	effect	NOUN
taxlaw-2797	34	31	in	in	ADP
taxlaw-2797	34	32	legal	legal	ADJ
taxlaw-2797	34	33	contexts	contexts	NOUN
taxlaw-2797	34	34	)	)	PUNCT
taxlaw-2797	34	35	;	;	PUNCT
taxlaw-2797	34	36	timur	timur	PROPN
taxlaw-2797	34	37	kuran	kuran	PROPN
taxlaw-2797	34	38	&	&	CCONJ
taxlaw-2797	34	39	cass	cass	PROPN
taxlaw-2797	34	40	r.	r.	PROPN
taxlaw-2797	34	41	sunstein	sunstein	PROPN
taxlaw-2797	34	42	,	,	PUNCT
taxlaw-2797	34	43	availability	availability	NOUN
taxlaw-2797	34	44	cascades	cascade	NOUN
taxlaw-2797	34	45	and	and	CCONJ
taxlaw-2797	34	46	risk	risk	NOUN
taxlaw-2797	34	47	regulation	regulation	NOUN
taxlaw-2797	34	48	,	,	PUNCT
taxlaw-2797	34	49	51	51	NUM
taxlaw-2797	34	50	stan	stan	NOUN
taxlaw-2797	34	51	.	.	PUNCT
taxlaw-2797	35	1	l.	l.	PROPN
taxlaw-2797	35	2	rev	rev	PROPN
taxlaw-2797	35	3	.	.	PROPN
taxlaw-2797	36	1	683	683	NUM
taxlaw-2797	36	2	(	(	PUNCT
taxlaw-2797	36	3	1998	1998	NUM
taxlaw-2797	36	4	)	)	PUNCT
taxlaw-2797	36	5	(	(	PUNCT
taxlaw-2797	36	6	discussing	discuss	VERB
taxlaw-2797	36	7	the	the	DET
taxlaw-2797	36	8	possibility	possibility	NOUN
taxlaw-2797	36	9	of	of	ADP
taxlaw-2797	36	10	distorted	distorted	ADJ
taxlaw-2797	36	11	perception	perception	NOUN
taxlaw-2797	36	12	due	due	ADP
taxlaw-2797	36	13	to	to	ADP
taxlaw-2797	36	14	the	the	DET
taxlaw-2797	36	15	process	process	NOUN
taxlaw-2797	36	16	of	of	ADP
taxlaw-2797	36	17	collective	collective	ADJ
taxlaw-2797	36	18	belief	belief	NOUN
taxlaw-2797	36	19	formation	formation	NOUN
taxlaw-2797	36	20	)	)	PUNCT
taxlaw-2797	36	21	.	.	PUNCT
taxlaw-2797	37	1	220	220	NUM
taxlaw-2797	37	2	columbia	columbia	PROPN
taxlaw-2797	37	3	jour	jour	PROPN
taxlaw-2797	37	4	�	�	PROPN
taxlaw-2797	37	5	al	al	PROPN
taxlaw-2797	37	6	of	of	ADP
taxlaw-2797	37	7	tax	tax	NOUN
taxlaw-2797	37	8	law	law	NOUN
taxlaw-2797	37	9	[	[	X
taxlaw-2797	37	10	vol	vol	NOUN
taxlaw-2797	37	11	.	.	PUNCT
taxlaw-2797	38	1	1:218	1:218	NUM
taxlaw-2797	38	2	controls.3	controls.3	NOUN
taxlaw-2797	38	3	taxes	taxis	NOUN
taxlaw-2797	38	4	may	may	AUX
taxlaw-2797	38	5	also	also	ADV
taxlaw-2797	38	6	introduce	introduce	VERB
taxlaw-2797	38	7	problems	problem	NOUN
taxlaw-2797	38	8	of	of	ADP
taxlaw-2797	38	9	partial	partial	ADJ
taxlaw-2797	38	10	information	information	NOUN
taxlaw-2797	38	11	and	and	CCONJ
taxlaw-2797	38	12	bounded	bound	VERB
taxlaw-2797	38	13	rationality	rationality	NOUN
taxlaw-2797	38	14	.	.	PUNCT
taxlaw-2797	39	1	in	in	ADP
taxlaw-2797	39	2	the	the	DET
taxlaw-2797	39	3	political	political	ADJ
taxlaw-2797	39	4	market	market	NOUN
taxlaw-2797	39	5	,	,	PUNCT
taxlaw-2797	39	6	voters	voter	NOUN
taxlaw-2797	39	7	(	(	PUNCT
taxlaw-2797	39	8	i.e.	i.e.	X
taxlaw-2797	39	9	,	,	PUNCT
taxlaw-2797	39	10	political	political	ADJ
taxlaw-2797	39	11	consumers	consumer	NOUN
taxlaw-2797	39	12	)	)	PUNCT
taxlaw-2797	39	13	may	may	AUX
taxlaw-2797	39	14	lack	lack	VERB
taxlaw-2797	39	15	the	the	DET
taxlaw-2797	39	16	relevant	relevant	ADJ
taxlaw-2797	39	17	and	and	CCONJ
taxlaw-2797	39	18	accurate	accurate	ADJ
taxlaw-2797	39	19	information	information	NOUN
taxlaw-2797	39	20	about	about	ADP
taxlaw-2797	39	21	their	their	PRON
taxlaw-2797	39	22	tax	tax	NOUN
taxlaw-2797	39	23	burden	burden	NOUN
taxlaw-2797	39	24	(	(	PUNCT
taxlaw-2797	39	25	and	and	CCONJ
taxlaw-2797	39	26	received	receive	VERB
taxlaw-2797	39	27	public	public	ADJ
taxlaw-2797	39	28	benefits	benefit	NOUN
taxlaw-2797	39	29	)	)	PUNCT
taxlaw-2797	39	30	and	and	CCONJ
taxlaw-2797	39	31	hence	hence	ADV
taxlaw-2797	39	32	make	make	VERB
taxlaw-2797	39	33	mistakes	mistake	NOUN
taxlaw-2797	39	34	in	in	ADP
taxlaw-2797	39	35	their	their	PRON
taxlaw-2797	39	36	choice	choice	NOUN
taxlaw-2797	39	37	of	of	ADP
taxlaw-2797	39	38	political	political	ADJ
taxlaw-2797	39	39	representatives	representative	NOUN
taxlaw-2797	39	40	(	(	PUNCT
taxlaw-2797	39	41	i.e.	i.e.	X
taxlaw-2797	39	42	,	,	PUNCT
taxlaw-2797	39	43	political	political	ADJ
taxlaw-2797	39	44	sellers	seller	NOUN
taxlaw-2797	39	45	)	)	PUNCT
taxlaw-2797	39	46	.	.	PUNCT
taxlaw-2797	40	1	if	if	SCONJ
taxlaw-2797	40	2	,	,	PUNCT
taxlaw-2797	40	3	in	in	ADP
taxlaw-2797	40	4	addition	addition	NOUN
taxlaw-2797	40	5	,	,	PUNCT
taxlaw-2797	40	6	voters	voter	NOUN
taxlaw-2797	40	7	lack	lack	VERB
taxlaw-2797	40	8	full	full	ADJ
taxlaw-2797	40	9	rationality	rationality	NOUN
taxlaw-2797	40	10	,	,	PUNCT
taxlaw-2797	40	11	they	they	PRON
taxlaw-2797	40	12	may	may	AUX
taxlaw-2797	40	13	make	make	VERB
taxlaw-2797	40	14	consistent	consistent	ADJ
taxlaw-2797	40	15	mistakes	mistake	NOUN
taxlaw-2797	40	16	in	in	ADP
taxlaw-2797	40	17	assessing	assess	VERB
taxlaw-2797	40	18	their	their	PRON
taxlaw-2797	40	19	tax	tax	NOUN
taxlaw-2797	40	20	burdens	burden	NOUN
taxlaw-2797	40	21	and	and	CCONJ
taxlaw-2797	40	22	accordingly	accordingly	ADV
taxlaw-2797	40	23	in	in	ADP
taxlaw-2797	40	24	voting	voting	NOUN
taxlaw-2797	40	25	for	for	ADP
taxlaw-2797	40	26	the	the	DET
taxlaw-2797	40	27	preferred	preferred	ADJ
taxlaw-2797	40	28	political	political	ADJ
taxlaw-2797	40	29	candidate	candidate	NOUN
taxlaw-2797	40	30	.	.	PUNCT
taxlaw-2797	41	1	the	the	DET
taxlaw-2797	41	2	“	"	PUNCT
taxlaw-2797	41	3	fiscal	fiscal	ADJ
taxlaw-2797	41	4	illusion	illusion	NOUN
taxlaw-2797	41	5	”	"	PUNCT
taxlaw-2797	41	6	hypothesis	hypothesis	NOUN
taxlaw-2797	41	7	contends	contend	VERB
taxlaw-2797	41	8	that	that	SCONJ
taxlaw-2797	41	9	voters	voter	NOUN
taxlaw-2797	41	10	systematically	systematically	ADV
taxlaw-2797	41	11	underestimate	underestimate	ADJ
taxlaw-2797	41	12	tax	tax	NOUN
taxlaw-2797	41	13	burdens	burden	NOUN
taxlaw-2797	41	14	(	(	PUNCT
taxlaw-2797	41	15	and	and	CCONJ
taxlaw-2797	41	16	overestimate	overestimate	VERB
taxlaw-2797	41	17	public	public	ADJ
taxlaw-2797	41	18	benefits).4	benefits).4	PROPN
taxlaw-2797	41	19	similar	similar	ADJ
taxlaw-2797	41	20	to	to	ADP
taxlaw-2797	41	21	the	the	DET
taxlaw-2797	41	22	product	product	NOUN
taxlaw-2797	41	23	market	market	NOUN
taxlaw-2797	41	24	,	,	PUNCT
taxlaw-2797	41	25	politicians	politician	NOUN
taxlaw-2797	41	26	can	can	AUX
taxlaw-2797	41	27	exploit	exploit	VERB
taxlaw-2797	41	28	voters	voter	NOUN
taxlaw-2797	41	29	’	’	PART
taxlaw-2797	41	30	ignorance	ignorance	NOUN
taxlaw-2797	41	31	and	and	CCONJ
taxlaw-2797	41	32	impose	impose	VERB
taxlaw-2797	41	33	higher	high	ADJ
taxlaw-2797	41	34	taxes	taxis	NOUN
taxlaw-2797	41	35	(	(	PUNCT
taxlaw-2797	41	36	or	or	CCONJ
taxlaw-2797	41	37	provide	provide	VERB
taxlaw-2797	41	38	fewer	few	ADJ
taxlaw-2797	41	39	public	public	ADJ
taxlaw-2797	41	40	goods	good	NOUN
taxlaw-2797	41	41	)	)	PUNCT
taxlaw-2797	41	42	,	,	PUNCT
taxlaw-2797	41	43	to	to	ADP
taxlaw-2797	41	44	their	their	PRON
taxlaw-2797	41	45	own	own	ADJ
taxlaw-2797	41	46	benefit	benefit	NOUN
taxlaw-2797	41	47	and	and	CCONJ
taxlaw-2797	41	48	to	to	ADP
taxlaw-2797	41	49	the	the	DET
taxlaw-2797	41	50	detriment	detriment	NOUN
taxlaw-2797	41	51	of	of	ADP
taxlaw-2797	41	52	individuals	individual	NOUN
taxlaw-2797	41	53	.	.	PUNCT
taxlaw-2797	42	1	yet	yet	ADV
taxlaw-2797	42	2	,	,	PUNCT
taxlaw-2797	42	3	the	the	DET
taxlaw-2797	42	4	empirical	empirical	ADJ
taxlaw-2797	42	5	validity	validity	NOUN
taxlaw-2797	42	6	of	of	ADP
taxlaw-2797	42	7	the	the	DET
taxlaw-2797	42	8	fiscal	fiscal	ADJ
taxlaw-2797	42	9	illusion	illusion	NOUN
taxlaw-2797	42	10	hypothesis	hypothesis	NOUN
taxlaw-2797	42	11	is	be	AUX
taxlaw-2797	42	12	still	still	ADV
taxlaw-2797	42	13	doubtful.5	doubtful.5	ADJ
taxlaw-2797	42	14	but	but	CCONJ
taxlaw-2797	42	15	imperfect	imperfect	ADJ
taxlaw-2797	42	16	tax	tax	NOUN
taxlaw-2797	42	17	information	information	NOUN
taxlaw-2797	42	18	may	may	AUX
taxlaw-2797	42	19	also	also	ADV
taxlaw-2797	42	20	benefit	benefit	VERB
taxlaw-2797	42	21	—	—	PUNCT
taxlaw-2797	42	22	and	and	CCONJ
taxlaw-2797	42	23	hence	hence	ADV
taxlaw-2797	42	24	may	may	AUX
taxlaw-2797	42	25	be	be	AUX
taxlaw-2797	42	26	utilized	utilize	VERB
taxlaw-2797	42	27	by	by	ADP
taxlaw-2797	42	28	—	—	PUNCT
taxlaw-2797	42	29	market	market	NOUN
taxlaw-2797	42	30	participants	participant	NOUN
taxlaw-2797	42	31	rather	rather	ADV
taxlaw-2797	42	32	than	than	ADP
taxlaw-2797	42	33	political	political	ADJ
taxlaw-2797	42	34	representatives	representative	NOUN
taxlaw-2797	42	35	.	.	PUNCT
taxlaw-2797	43	1	partial	partial	ADJ
taxlaw-2797	43	2	information	information	NOUN
taxlaw-2797	43	3	about	about	ADP
taxlaw-2797	43	4	consumption	consumption	NOUN
taxlaw-2797	43	5	taxes	taxis	NOUN
taxlaw-2797	43	6	(	(	PUNCT
taxlaw-2797	43	7	for	for	ADP
taxlaw-2797	43	8	example	example	NOUN
taxlaw-2797	43	9	,	,	PUNCT
taxlaw-2797	43	10	sales	sale	NOUN
taxlaw-2797	43	11	taxes	taxis	NOUN
taxlaw-2797	43	12	,	,	PUNCT
taxlaw-2797	43	13	value	value	NOUN
taxlaw-2797	43	14	-	-	PUNCT
taxlaw-2797	43	15	added	add	VERB
taxlaw-2797	43	16	taxes	taxis	NOUN
taxlaw-2797	43	17	)	)	PUNCT
taxlaw-2797	43	18	and	and	CCONJ
taxlaw-2797	43	19	consumers	consumer	NOUN
taxlaw-2797	43	20	’	'	PUNCT
taxlaw-2797	43	21	bounded	bound	VERB
taxlaw-2797	43	22	rationality	rationality	NOUN
taxlaw-2797	43	23	can	can	AUX
taxlaw-2797	43	24	increase	increase	VERB
taxlaw-2797	43	25	suppliers	supplier	NOUN
taxlaw-2797	43	26	’	'	PUNCT
taxlaw-2797	43	27	profits	profit	NOUN
taxlaw-2797	43	28	at	at	ADP
taxlaw-2797	43	29	the	the	DET
taxlaw-2797	43	30	expense	expense	NOUN
taxlaw-2797	43	31	of	of	ADP
taxlaw-2797	43	32	consumers	consumer	NOUN
taxlaw-2797	43	33	.	.	PUNCT
taxlaw-2797	44	1	consumers	consumer	NOUN
taxlaw-2797	44	2	may	may	AUX
taxlaw-2797	44	3	consistently	consistently	ADV
taxlaw-2797	44	4	underestimate	underestimate	VERB
taxlaw-2797	44	5	the	the	DET
taxlaw-2797	44	6	price	price	NOUN
taxlaw-2797	44	7	of	of	ADP
taxlaw-2797	44	8	goods	good	NOUN
taxlaw-2797	44	9	and	and	CCONJ
taxlaw-2797	44	10	services	service	NOUN
taxlaw-2797	44	11	when	when	SCONJ
taxlaw-2797	44	12	information	information	NOUN
taxlaw-2797	44	13	about	about	ADP
taxlaw-2797	44	14	consumption	consumption	NOUN
taxlaw-2797	44	15	taxes	taxis	NOUN
taxlaw-2797	44	16	is	be	AUX
taxlaw-2797	44	17	imperfect	imperfect	ADJ
taxlaw-2797	44	18	.	.	PUNCT
taxlaw-2797	45	1	specifically	specifically	ADV
taxlaw-2797	45	2	,	,	PUNCT
taxlaw-2797	45	3	when	when	SCONJ
taxlaw-2797	45	4	prices	price	NOUN
taxlaw-2797	45	5	of	of	ADP
taxlaw-2797	45	6	goods	good	NOUN
taxlaw-2797	45	7	and	and	CCONJ
taxlaw-2797	45	8	services	service	NOUN
taxlaw-2797	45	9	are	be	AUX
taxlaw-2797	45	10	stated	state	VERB
taxlaw-2797	45	11	tax	tax	NOUN
taxlaw-2797	45	12	-	-	PUNCT
taxlaw-2797	45	13	exclusive	exclusive	NOUN
taxlaw-2797	45	14	—	—	PUNCT
taxlaw-2797	45	15	that	that	ADV
taxlaw-2797	45	16	is	is	ADV
taxlaw-2797	45	17	,	,	PUNCT
taxlaw-2797	45	18	prices	price	NOUN
taxlaw-2797	45	19	exclude	exclude	VERB
taxlaw-2797	45	20	sales	sale	NOUN
taxlaw-2797	45	21	tax	tax	NOUN
taxlaw-2797	45	22	—	—	PUNCT
taxlaw-2797	45	23	consumers	consumer	NOUN
taxlaw-2797	45	24	may	may	AUX
taxlaw-2797	45	25	perceive	perceive	VERB
taxlaw-2797	45	26	prices	price	NOUN
taxlaw-2797	45	27	to	to	PART
taxlaw-2797	45	28	be	be	AUX
taxlaw-2797	45	29	lower	low	ADJ
taxlaw-2797	45	30	than	than	SCONJ
taxlaw-2797	45	31	they	they	PRON
taxlaw-2797	45	32	actually	actually	ADV
taxlaw-2797	45	33	are	be	AUX
taxlaw-2797	45	34	,	,	PUNCT
taxlaw-2797	45	35	and	and	CCONJ
taxlaw-2797	45	36	thus	thus	ADV
taxlaw-2797	45	37	increase	increase	VERB
taxlaw-2797	45	38	their	their	PRON
taxlaw-2797	45	39	demand	demand	NOUN
taxlaw-2797	45	40	for	for	ADP
taxlaw-2797	45	41	such	such	ADJ
taxlaw-2797	45	42	goods	good	NOUN
taxlaw-2797	45	43	and	and	CCONJ
taxlaw-2797	45	44	services	service	NOUN
taxlaw-2797	45	45	.	.	PUNCT
taxlaw-2797	46	1	this	this	DET
taxlaw-2797	46	2	potential	potential	ADJ
taxlaw-2797	46	3	phenomenon	phenomenon	NOUN
taxlaw-2797	46	4	is	be	AUX
taxlaw-2797	46	5	somewhat	somewhat	ADV
taxlaw-2797	46	6	similar	similar	ADJ
taxlaw-2797	46	7	to	to	ADP
taxlaw-2797	46	8	the	the	DET
taxlaw-2797	46	9	effect	effect	NOUN
taxlaw-2797	46	10	of	of	ADP
taxlaw-2797	46	11	price	price	NOUN
taxlaw-2797	46	12	partitioning	partitioning	NOUN
taxlaw-2797	46	13	,	,	PUNCT
taxlaw-2797	46	14	under	under	ADP
taxlaw-2797	46	15	which	which	PRON
taxlaw-2797	46	16	prices	price	NOUN
taxlaw-2797	46	17	of	of	ADP
taxlaw-2797	46	18	good	good	NOUN
taxlaw-2797	46	19	and	and	CCONJ
taxlaw-2797	46	20	services	service	NOUN
taxlaw-2797	46	21	are	be	AUX
taxlaw-2797	46	22	partitioned	partition	VERB
taxlaw-2797	46	23	into	into	ADP
taxlaw-2797	46	24	several	several	ADJ
taxlaw-2797	46	25	components	component	NOUN
taxlaw-2797	46	26	like	like	ADP
taxlaw-2797	46	27	subscription	subscription	NOUN
taxlaw-2797	46	28	,	,	PUNCT
taxlaw-2797	46	29	shipping	shipping	NOUN
taxlaw-2797	46	30	and	and	CCONJ
taxlaw-2797	46	31	handling	handling	NOUN
taxlaw-2797	46	32	,	,	PUNCT
taxlaw-2797	46	33	and	and	CCONJ
taxlaw-2797	46	34	processing	process	VERB
taxlaw-2797	46	35	fees.6	fees.6	PROPN
taxlaw-2797	46	36	sellers	seller	NOUN
taxlaw-2797	46	37	increasingly	increasingly	ADV
taxlaw-2797	46	38	use	use	VERB
taxlaw-2797	46	39	price	price	NOUN
taxlaw-2797	46	40	partition	partition	NOUN
taxlaw-2797	46	41	strategies	strategy	NOUN
taxlaw-2797	46	42	in	in	ADP
taxlaw-2797	46	43	the	the	DET
taxlaw-2797	46	44	market	market	NOUN
taxlaw-2797	46	45	with	with	ADP
taxlaw-2797	46	46	the	the	DET
taxlaw-2797	46	47	purpose	purpose	NOUN
taxlaw-2797	46	48	of	of	ADP
taxlaw-2797	46	49	increasing	increase	VERB
taxlaw-2797	46	50	consumer	consumer	NOUN
taxlaw-2797	46	51	demand	demand	NOUN
taxlaw-2797	46	52	,	,	PUNCT
taxlaw-2797	46	53	and	and	CCONJ
taxlaw-2797	46	54	hence	hence	ADV
taxlaw-2797	46	55	market	market	NOUN
taxlaw-2797	46	56	prices	price	NOUN
taxlaw-2797	46	57	and	and	CCONJ
taxlaw-2797	46	58	sellers	seller	NOUN
taxlaw-2797	46	59	profits	profit	NOUN
taxlaw-2797	46	60	—	—	PUNCT
taxlaw-2797	46	61	again	again	ADV
taxlaw-2797	46	62	,	,	PUNCT
taxlaw-2797	46	63	at	at	ADP
taxlaw-2797	46	64	the	the	DET
taxlaw-2797	46	65	expense	expense	NOUN
taxlaw-2797	46	66	of	of	ADP
taxlaw-2797	46	67	consumers	consumer	NOUN
taxlaw-2797	46	68	’	’	PART
taxlaw-2797	46	69	welfare.7	welfare.7	NOUN
taxlaw-2797	46	70	sellers	seller	NOUN
taxlaw-2797	46	71	’	'	PUNCT
taxlaw-2797	46	72	ability	ability	NOUN
taxlaw-2797	46	73	to	to	PART
taxlaw-2797	46	74	additionally	additionally	ADV
taxlaw-2797	46	75	partition	partition	VERB
taxlaw-2797	46	76	consumption	consumption	NOUN
taxlaw-2797	46	77	taxes	taxis	NOUN
taxlaw-2797	46	78	probably	probably	ADV
taxlaw-2797	46	79	3	3	X
taxlaw-2797	46	80	.	.	PUNCT
taxlaw-2797	46	81	again	again	ADV
taxlaw-2797	46	82	,	,	PUNCT
taxlaw-2797	46	83	the	the	DET
taxlaw-2797	46	84	literature	literature	NOUN
taxlaw-2797	46	85	is	be	AUX
taxlaw-2797	46	86	ample	ample	ADJ
taxlaw-2797	46	87	.	.	PUNCT
taxlaw-2797	47	1	see	see	VERB
taxlaw-2797	47	2	,	,	PUNCT
taxlaw-2797	47	3	e.g.	e.g.	ADV
taxlaw-2797	47	4	,	,	PUNCT
taxlaw-2797	47	5	jeffrey	jeffrey	PROPN
taxlaw-2797	47	6	j.	j.	PROPN
taxlaw-2797	47	7	rachlinski	rachlinski	PROPN
taxlaw-2797	47	8	,	,	PUNCT
taxlaw-2797	47	9	the	the	DET
taxlaw-2797	47	10	uncertain	uncertain	ADJ
taxlaw-2797	47	11	psychological	psychological	ADJ
taxlaw-2797	47	12	case	case	NOUN
taxlaw-2797	47	13	for	for	ADP
taxlaw-2797	47	14	paternalism	paternalism	NOUN
taxlaw-2797	47	15	,	,	PUNCT
taxlaw-2797	47	16	97	97	NUM
taxlaw-2797	47	17	nw	nw	NOUN
taxlaw-2797	47	18	.	.	PUNCT
taxlaw-2797	47	19	u.	u.	PROPN
taxlaw-2797	47	20	l.	l.	PROPN
taxlaw-2797	47	21	rev	rev	PROPN
taxlaw-2797	47	22	.	.	PROPN
taxlaw-2797	47	23	1165	1165	NUM
taxlaw-2797	47	24	,	,	PUNCT
taxlaw-2797	47	25	1177–1206	1177–1206	NUM
taxlaw-2797	47	26	(	(	PUNCT
taxlaw-2797	47	27	2003	2003	NUM
taxlaw-2797	47	28	)	)	PUNCT
taxlaw-2797	47	29	(	(	PUNCT
taxlaw-2797	47	30	supplying	supply	VERB
taxlaw-2797	47	31	a	a	DET
taxlaw-2797	47	32	partial	partial	ADJ
taxlaw-2797	47	33	list	list	NOUN
taxlaw-2797	47	34	of	of	ADP
taxlaw-2797	47	35	articles	article	NOUN
taxlaw-2797	47	36	on	on	ADP
taxlaw-2797	47	37	the	the	DET
taxlaw-2797	47	38	topic	topic	NOUN
taxlaw-2797	47	39	)	)	PUNCT
taxlaw-2797	47	40	.	.	PUNCT
taxlaw-2797	48	1	4	4	X
taxlaw-2797	48	2	.	.	X
taxlaw-2797	48	3	see	see	VERB
taxlaw-2797	48	4	,	,	PUNCT
taxlaw-2797	48	5	e.g.	e.g.	ADV
taxlaw-2797	48	6	,	,	PUNCT
taxlaw-2797	48	7	james	james	PROPN
taxlaw-2797	48	8	buchanan	buchanan	PROPN
taxlaw-2797	48	9	,	,	PUNCT
taxlaw-2797	48	10	public	public	ADJ
taxlaw-2797	48	11	finance	finance	NOUN
taxlaw-2797	48	12	in	in	ADP
taxlaw-2797	48	13	democratic	democratic	ADJ
taxlaw-2797	48	14	process	process	NOUN
taxlaw-2797	48	15	126–43	126–43	NOUN
taxlaw-2797	48	16	(	(	PUNCT
taxlaw-2797	48	17	1967	1967	NUM
taxlaw-2797	48	18	)	)	PUNCT
taxlaw-2797	48	19	(	(	PUNCT
taxlaw-2797	48	20	suggesting	suggest	VERB
taxlaw-2797	48	21	the	the	DET
taxlaw-2797	48	22	fiscal	fiscal	ADJ
taxlaw-2797	48	23	illusion	illusion	NOUN
taxlaw-2797	48	24	hypothesis	hypothesis	NOUN
taxlaw-2797	48	25	and	and	CCONJ
taxlaw-2797	48	26	discussing	discuss	VERB
taxlaw-2797	48	27	its	its	PRON
taxlaw-2797	48	28	applications	application	NOUN
taxlaw-2797	48	29	)	)	PUNCT
taxlaw-2797	48	30	.	.	PUNCT
taxlaw-2797	49	1	5	5	X
taxlaw-2797	49	2	.	.	X
taxlaw-2797	49	3	see	see	VERB
taxlaw-2797	49	4	infra	infra	NOUN
taxlaw-2797	49	5	note	note	VERB
taxlaw-2797	49	6	59	59	NUM
taxlaw-2797	49	7	.	.	PUNCT
taxlaw-2797	50	1	see	see	VERB
taxlaw-2797	50	2	also	also	ADV
taxlaw-2797	50	3	infra	infra	VERB
taxlaw-2797	50	4	notes	note	NOUN
taxlaw-2797	50	5	166–70	166–70	PROPN
taxlaw-2797	50	6	and	and	CCONJ
taxlaw-2797	50	7	accompanying	accompany	VERB
taxlaw-2797	50	8	text	text	NOUN
taxlaw-2797	50	9	.	.	PUNCT
taxlaw-2797	51	1	6	6	X
taxlaw-2797	51	2	.	.	X
taxlaw-2797	51	3	see	see	VERB
taxlaw-2797	51	4	infra	infra	NOUN
taxlaw-2797	51	5	notes	note	NOUN
taxlaw-2797	51	6	69–77	69–77	NUM
taxlaw-2797	51	7	and	and	CCONJ
taxlaw-2797	51	8	accompanying	accompany	VERB
taxlaw-2797	51	9	text	text	NOUN
taxlaw-2797	51	10	.	.	PUNCT
taxlaw-2797	52	1	see	see	VERB
taxlaw-2797	52	2	also	also	ADV
taxlaw-2797	52	3	vicki	vicki	PROPN
taxlaw-2797	52	4	g.	g.	PROPN
taxlaw-2797	52	5	morwitz	morwitz	PROPN
taxlaw-2797	52	6	et	et	PROPN
taxlaw-2797	52	7	al	al	PROPN
taxlaw-2797	52	8	.	.	PROPN
taxlaw-2797	52	9	,	,	PUNCT
taxlaw-2797	52	10	the	the	DET
taxlaw-2797	52	11	price	price	NOUN
taxlaw-2797	52	12	does	do	AUX
taxlaw-2797	52	13	�	�	PROPN
taxlaw-2797	52	14	ot	ot	NOUN
taxlaw-2797	52	15	include	include	VERB
taxlaw-2797	52	16	additional	additional	ADJ
taxlaw-2797	52	17	taxes	taxis	NOUN
taxlaw-2797	52	18	,	,	PUNCT
taxlaw-2797	52	19	fees	fee	NOUN
taxlaw-2797	52	20	,	,	PUNCT
taxlaw-2797	52	21	and	and	CCONJ
taxlaw-2797	52	22	surcharges	surcharge	NOUN
taxlaw-2797	52	23	:	:	PUNCT
taxlaw-2797	52	24	a	a	DET
taxlaw-2797	52	25	review	review	NOUN
taxlaw-2797	52	26	of	of	ADP
taxlaw-2797	52	27	research	research	NOUN
taxlaw-2797	52	28	on	on	ADP
taxlaw-2797	52	29	partitioned	partition	VERB
taxlaw-2797	52	30	pricing	pricing	NOUN
taxlaw-2797	52	31	(	(	PUNCT
taxlaw-2797	52	32	working	work	VERB
taxlaw-2797	52	33	paper	paper	NOUN
taxlaw-2797	52	34	2009	2009	NUM
taxlaw-2797	52	35	)	)	PUNCT
taxlaw-2797	52	36	,	,	PUNCT
taxlaw-2797	52	37	available	available	ADJ
taxlaw-2797	52	38	at	at	ADP
taxlaw-2797	52	39	http://ssrn.com/abstract=1350004	http://ssrn.com/abstract=1350004	PROPN
taxlaw-2797	52	40	(	(	PUNCT
taxlaw-2797	52	41	last	last	ADJ
taxlaw-2797	52	42	visited	visit	VERB
taxlaw-2797	52	43	may	may	PROPN
taxlaw-2797	52	44	14	14	NUM
taxlaw-2797	52	45	,	,	PUNCT
taxlaw-2797	52	46	2010	2010	NUM
taxlaw-2797	52	47	)	)	PUNCT
taxlaw-2797	52	48	(	(	PUNCT
taxlaw-2797	52	49	reviewing	review	VERB
taxlaw-2797	52	50	the	the	DET
taxlaw-2797	52	51	price	price	NOUN
taxlaw-2797	52	52	partitioning	partition	VERB
taxlaw-2797	52	53	literature	literature	NOUN
taxlaw-2797	52	54	)	)	PUNCT
taxlaw-2797	53	1	[	[	X
taxlaw-2797	53	2	hereinafter	hereinafter	NOUN
taxlaw-2797	53	3	morwitz	morwitz	NOUN
taxlaw-2797	53	4	,	,	PUNCT
taxlaw-2797	53	5	price	price	NOUN
taxlaw-2797	53	6	does	do	AUX
taxlaw-2797	53	7	�	�	NOUN
taxlaw-2797	53	8	ot	ot	NOUN
taxlaw-2797	53	9	include	include	VERB
taxlaw-2797	53	10	]	]	PUNCT
taxlaw-2797	53	11	.	.	PUNCT
taxlaw-2797	54	1	7	7	X
taxlaw-2797	54	2	.	.	X
taxlaw-2797	54	3	see	see	VERB
taxlaw-2797	54	4	,	,	PUNCT
taxlaw-2797	54	5	e.g.	e.g.	ADV
taxlaw-2797	54	6	,	,	PUNCT
taxlaw-2797	54	7	morwitz	morwitz	PROPN
taxlaw-2797	54	8	,	,	PUNCT
taxlaw-2797	54	9	price	price	NOUN
taxlaw-2797	54	10	does	do	AUX
taxlaw-2797	54	11	�	�	NOUN
taxlaw-2797	54	12	ot	ot	NOUN
taxlaw-2797	54	13	include	include	VERB
taxlaw-2797	54	14	,	,	PUNCT
taxlaw-2797	54	15	supra	supra	ADJ
taxlaw-2797	54	16	note	note	NOUN
taxlaw-2797	54	17	6	6	NUM
taxlaw-2797	54	18	,	,	PUNCT
taxlaw-2797	54	19	at	at	ADP
taxlaw-2797	54	20	4–10	4–10	NOUN
taxlaw-2797	54	21	.	.	PUNCT
taxlaw-2797	55	1	2010	2010	NUM
taxlaw-2797	55	2	]	]	PUNCT
taxlaw-2797	55	3	tax	tax	NOUN
taxlaw-2797	55	4	-	-	PUNCT
taxlaw-2797	55	5	exclusive	exclusive	ADJ
taxlaw-2797	55	6	prici	prici	NOUN
taxlaw-2797	55	7	�	�	NOUN
taxlaw-2797	55	8	g	g	ADP
taxlaw-2797	55	9	221	221	NUM
taxlaw-2797	55	10	generates	generate	VERB
taxlaw-2797	55	11	a	a	DET
taxlaw-2797	55	12	similar	similar	ADJ
taxlaw-2797	55	13	effect	effect	NOUN
taxlaw-2797	55	14	,	,	PUNCT
taxlaw-2797	55	15	and	and	CCONJ
taxlaw-2797	55	16	indeed	indeed	ADV
taxlaw-2797	55	17	businesses	business	NOUN
taxlaw-2797	55	18	invariably	invariably	ADV
taxlaw-2797	55	19	oppose	oppose	VERB
taxlaw-2797	55	20	taxinclusive	taxinclusive	ADJ
taxlaw-2797	55	21	price	price	NOUN
taxlaw-2797	55	22	regulation.8	regulation.8	NOUN
taxlaw-2797	55	23	european	european	ADJ
taxlaw-2797	55	24	countries	country	NOUN
taxlaw-2797	55	25	commonly	commonly	ADV
taxlaw-2797	55	26	adopt	adopt	VERB
taxlaw-2797	55	27	relatively	relatively	ADV
taxlaw-2797	55	28	high	high	ADJ
taxlaw-2797	55	29	consumption	consumption	NOUN
taxlaw-2797	55	30	tax	tax	NOUN
taxlaw-2797	55	31	(	(	PUNCT
taxlaw-2797	55	32	i.e.	i.e.	X
taxlaw-2797	55	33	,	,	PUNCT
taxlaw-2797	55	34	vat	vat	NOUN
taxlaw-2797	55	35	)	)	PUNCT
taxlaw-2797	55	36	rates	rate	NOUN
taxlaw-2797	55	37	and	and	CCONJ
taxlaw-2797	55	38	are	be	AUX
taxlaw-2797	55	39	therefore	therefore	ADV
taxlaw-2797	55	40	well	well	ADV
taxlaw-2797	55	41	aware	aware	ADJ
taxlaw-2797	55	42	of	of	ADP
taxlaw-2797	55	43	such	such	ADJ
taxlaw-2797	55	44	consumer	consumer	NOUN
taxlaw-2797	55	45	confusion	confusion	NOUN
taxlaw-2797	55	46	or	or	CCONJ
taxlaw-2797	55	47	biases	bias	NOUN
taxlaw-2797	55	48	due	due	ADJ
taxlaw-2797	55	49	to	to	ADP
taxlaw-2797	55	50	tax	tax	NOUN
taxlaw-2797	55	51	-	-	PUNCT
taxlaw-2797	55	52	exclusive	exclusive	ADJ
taxlaw-2797	55	53	price	price	NOUN
taxlaw-2797	55	54	presentation	presentation	NOUN
taxlaw-2797	55	55	.	.	PUNCT
taxlaw-2797	56	1	accordingly	accordingly	ADV
taxlaw-2797	56	2	,	,	PUNCT
taxlaw-2797	56	3	most	most	ADJ
taxlaw-2797	56	4	european	european	ADJ
taxlaw-2797	56	5	countries	country	NOUN
taxlaw-2797	56	6	regulate	regulate	VERB
taxlaw-2797	56	7	price	price	NOUN
taxlaw-2797	56	8	presentation	presentation	NOUN
taxlaw-2797	56	9	through	through	ADP
taxlaw-2797	56	10	their	their	PRON
taxlaw-2797	56	11	consumer	consumer	NOUN
taxlaw-2797	56	12	protection	protection	NOUN
taxlaw-2797	56	13	laws	law	NOUN
taxlaw-2797	56	14	,	,	PUNCT
taxlaw-2797	56	15	and	and	CCONJ
taxlaw-2797	56	16	in	in	ADP
taxlaw-2797	56	17	particular	particular	ADJ
taxlaw-2797	56	18	require	require	VERB
taxlaw-2797	56	19	tax	tax	NOUN
taxlaw-2797	56	20	-	-	PUNCT
taxlaw-2797	56	21	inclusive	inclusive	ADJ
taxlaw-2797	56	22	price	price	NOUN
taxlaw-2797	56	23	presentation.9	presentation.9	PROPN
taxlaw-2797	56	24	other	other	ADJ
taxlaw-2797	56	25	oecd	oecd	PROPN
taxlaw-2797	56	26	countries	country	NOUN
taxlaw-2797	56	27	like	like	ADP
taxlaw-2797	56	28	canada	canada	PROPN
taxlaw-2797	56	29	and	and	CCONJ
taxlaw-2797	56	30	australia	australia	PROPN
taxlaw-2797	56	31	are	be	AUX
taxlaw-2797	56	32	facing	face	VERB
taxlaw-2797	56	33	increasing	increase	VERB
taxlaw-2797	56	34	political	political	ADJ
taxlaw-2797	56	35	demand	demand	NOUN
taxlaw-2797	56	36	to	to	PART
taxlaw-2797	56	37	adopt	adopt	VERB
taxlaw-2797	56	38	such	such	ADJ
taxlaw-2797	56	39	regulatory	regulatory	ADJ
taxlaw-2797	56	40	measures.10	measures.10	NOUN
taxlaw-2797	56	41	since	since	SCONJ
taxlaw-2797	56	42	the	the	DET
taxlaw-2797	56	43	income	income	NOUN
taxlaw-2797	56	44	(	(	PUNCT
taxlaw-2797	56	45	rather	rather	ADV
taxlaw-2797	56	46	than	than	ADP
taxlaw-2797	56	47	consumption	consumption	NOUN
taxlaw-2797	56	48	)	)	PUNCT
taxlaw-2797	56	49	tax	tax	NOUN
taxlaw-2797	56	50	base	base	NOUN
taxlaw-2797	56	51	traditionally	traditionally	ADV
taxlaw-2797	56	52	has	have	AUX
taxlaw-2797	56	53	dominated	dominate	VERB
taxlaw-2797	56	54	the	the	DET
taxlaw-2797	56	55	us	us	PROPN
taxlaw-2797	56	56	tax	tax	NOUN
taxlaw-2797	56	57	system	system	NOUN
taxlaw-2797	56	58	,	,	PUNCT
taxlaw-2797	56	59	no	no	DET
taxlaw-2797	56	60	similar	similar	ADJ
taxlaw-2797	56	61	concern	concern	NOUN
taxlaw-2797	56	62	has	have	AUX
taxlaw-2797	56	63	been	be	AUX
taxlaw-2797	56	64	introduced	introduce	VERB
taxlaw-2797	56	65	so	so	ADV
taxlaw-2797	56	66	far	far	ADV
taxlaw-2797	56	67	in	in	ADP
taxlaw-2797	56	68	this	this	DET
taxlaw-2797	56	69	country	country	NOUN
taxlaw-2797	56	70	.	.	PUNCT
taxlaw-2797	57	1	but	but	CCONJ
taxlaw-2797	57	2	expected	expect	VERB
taxlaw-2797	57	3	changes	change	NOUN
taxlaw-2797	57	4	in	in	ADP
taxlaw-2797	57	5	the	the	DET
taxlaw-2797	57	6	american	american	ADJ
taxlaw-2797	57	7	tax	tax	NOUN
taxlaw-2797	57	8	base	base	NOUN
taxlaw-2797	57	9	mix	mix	NOUN
taxlaw-2797	57	10	may	may	AUX
taxlaw-2797	57	11	divert	divert	VERB
taxlaw-2797	57	12	attention	attention	NOUN
taxlaw-2797	57	13	to	to	ADP
taxlaw-2797	57	14	price	price	NOUN
taxlaw-2797	57	15	presentation	presentation	NOUN
taxlaw-2797	57	16	issues	issue	NOUN
taxlaw-2797	57	17	.	.	PUNCT
taxlaw-2797	58	1	first	first	ADV
taxlaw-2797	58	2	,	,	PUNCT
taxlaw-2797	58	3	state	state	NOUN
taxlaw-2797	58	4	sales	sale	NOUN
taxlaw-2797	58	5	taxes	taxis	NOUN
taxlaw-2797	58	6	are	be	AUX
taxlaw-2797	58	7	rising	rise	VERB
taxlaw-2797	58	8	(	(	PUNCT
taxlaw-2797	58	9	though	though	SCONJ
taxlaw-2797	58	10	they	they	PRON
taxlaw-2797	58	11	are	be	AUX
taxlaw-2797	58	12	still	still	ADV
taxlaw-2797	58	13	lower	low	ADJ
taxlaw-2797	58	14	than	than	ADP
taxlaw-2797	58	15	european	european	PROPN
taxlaw-2797	58	16	vat).11	vat).11	VERB
taxlaw-2797	58	17	second	second	ADJ
taxlaw-2797	58	18	,	,	PUNCT
taxlaw-2797	58	19	and	and	CCONJ
taxlaw-2797	58	20	more	more	ADV
taxlaw-2797	58	21	importantly	importantly	ADV
taxlaw-2797	58	22	,	,	PUNCT
taxlaw-2797	58	23	in	in	ADP
taxlaw-2797	58	24	the	the	DET
taxlaw-2797	58	25	last	last	ADJ
taxlaw-2797	58	26	three	three	NUM
taxlaw-2797	58	27	decades	decade	NOUN
taxlaw-2797	58	28	,	,	PUNCT
taxlaw-2797	58	29	pressure	pressure	NOUN
taxlaw-2797	58	30	has	have	AUX
taxlaw-2797	58	31	been	be	AUX
taxlaw-2797	58	32	building	build	VERB
taxlaw-2797	58	33	up	up	ADP
taxlaw-2797	58	34	in	in	ADP
taxlaw-2797	58	35	academia	academia	NOUN
taxlaw-2797	58	36	and	and	CCONJ
taxlaw-2797	58	37	government	government	NOUN
taxlaw-2797	58	38	(	(	PUNCT
taxlaw-2797	58	39	in	in	ADP
taxlaw-2797	58	40	particular	particular	ADJ
taxlaw-2797	58	41	,	,	PUNCT
taxlaw-2797	58	42	the	the	DET
taxlaw-2797	58	43	treasury	treasury	NOUN
taxlaw-2797	58	44	)	)	PUNCT
taxlaw-2797	58	45	toward	toward	ADP
taxlaw-2797	58	46	the	the	DET
taxlaw-2797	58	47	adoption	adoption	NOUN
taxlaw-2797	58	48	of	of	ADP
taxlaw-2797	58	49	a	a	DET
taxlaw-2797	58	50	federal	federal	ADJ
taxlaw-2797	58	51	consumption	consumption	NOUN
taxlaw-2797	58	52	tax	tax	NOUN
taxlaw-2797	58	53	base	base	NOUN
taxlaw-2797	58	54	,	,	PUNCT
taxlaw-2797	58	55	whether	whether	SCONJ
taxlaw-2797	58	56	as	as	ADP
taxlaw-2797	58	57	a	a	DET
taxlaw-2797	58	58	replacement	replacement	NOUN
taxlaw-2797	58	59	of	of	ADP
taxlaw-2797	58	60	or	or	CCONJ
taxlaw-2797	58	61	as	as	ADP
taxlaw-2797	58	62	a	a	DET
taxlaw-2797	58	63	supplement	supplement	NOUN
taxlaw-2797	58	64	to	to	ADP
taxlaw-2797	58	65	the	the	DET
taxlaw-2797	58	66	federal	federal	ADJ
taxlaw-2797	58	67	income	income	NOUN
taxlaw-2797	58	68	tax.12	tax.12	NOUN
taxlaw-2797	58	69	proposals	proposal	NOUN
taxlaw-2797	58	70	take	take	VERB
taxlaw-2797	58	71	the	the	DET
taxlaw-2797	58	72	form	form	NOUN
taxlaw-2797	58	73	of	of	ADP
taxlaw-2797	58	74	a	a	DET
taxlaw-2797	58	75	national	national	ADJ
taxlaw-2797	58	76	retail	retail	ADJ
taxlaw-2797	58	77	tax	tax	NOUN
taxlaw-2797	58	78	or	or	CCONJ
taxlaw-2797	58	79	national	national	ADJ
taxlaw-2797	58	80	value	value	NOUN
taxlaw-2797	58	81	-	-	PUNCT
taxlaw-2797	58	82	added	add	VERB
taxlaw-2797	58	83	tax.13	tax.13	VERB
taxlaw-2797	58	84	a	a	DET
taxlaw-2797	58	85	federal	federal	ADJ
taxlaw-2797	58	86	consumption	consumption	NOUN
taxlaw-2797	58	87	tax	tax	NOUN
taxlaw-2797	58	88	system	system	NOUN
taxlaw-2797	58	89	would	would	AUX
taxlaw-2797	58	90	impose	impose	VERB
taxlaw-2797	58	91	considerably	considerably	ADV
taxlaw-2797	58	92	higher	high	ADJ
taxlaw-2797	58	93	tax	tax	NOUN
taxlaw-2797	58	94	rates	rate	NOUN
taxlaw-2797	58	95	and	and	CCONJ
taxlaw-2797	58	96	burdens	burden	NOUN
taxlaw-2797	58	97	than	than	ADP
taxlaw-2797	58	98	current	current	ADJ
taxlaw-2797	58	99	state	state	NOUN
taxlaw-2797	58	100	sales	sale	NOUN
taxlaw-2797	58	101	taxes,14	taxes,14	NOUN
taxlaw-2797	58	102	and	and	CCONJ
taxlaw-2797	58	103	most	most	ADV
taxlaw-2797	58	104	likely	likely	ADV
taxlaw-2797	58	105	would	would	AUX
taxlaw-2797	58	106	introduce	introduce	VERB
taxlaw-2797	58	107	a	a	DET
taxlaw-2797	58	108	similar	similar	ADJ
taxlaw-2797	58	109	public	public	ADJ
taxlaw-2797	58	110	demand	demand	NOUN
taxlaw-2797	58	111	for	for	ADP
taxlaw-2797	58	112	european	european	ADJ
taxlaw-2797	58	113	-	-	PUNCT
taxlaw-2797	58	114	style	style	NOUN
taxlaw-2797	58	115	consumer	consumer	NOUN
taxlaw-2797	58	116	protection	protection	NOUN
taxlaw-2797	58	117	regulation	regulation	NOUN
taxlaw-2797	58	118	in	in	ADP
taxlaw-2797	58	119	the	the	DET
taxlaw-2797	58	120	form	form	NOUN
taxlaw-2797	58	121	of	of	ADP
taxlaw-2797	58	122	tax	tax	NOUN
taxlaw-2797	58	123	-	-	PUNCT
taxlaw-2797	58	124	inclusive	inclusive	ADJ
taxlaw-2797	58	125	prices	price	NOUN
taxlaw-2797	58	126	.	.	PUNCT
taxlaw-2797	59	1	this	this	DET
taxlaw-2797	59	2	article	article	NOUN
taxlaw-2797	59	3	reevaluates	reevaluate	VERB
taxlaw-2797	59	4	the	the	DET
taxlaw-2797	59	5	“	"	PUNCT
taxlaw-2797	59	6	consumer	consumer	NOUN
taxlaw-2797	59	7	protection	protection	NOUN
taxlaw-2797	59	8	”	"	PUNCT
taxlaw-2797	59	9	hypothesis	hypothesis	NOUN
taxlaw-2797	59	10	—	—	PUNCT
taxlaw-2797	59	11	that	that	ADV
taxlaw-2797	59	12	is	is	ADV
taxlaw-2797	59	13	,	,	PUNCT
taxlaw-2797	59	14	that	that	DET
taxlaw-2797	59	15	regulation	regulation	NOUN
taxlaw-2797	59	16	of	of	ADP
taxlaw-2797	59	17	tax	tax	NOUN
taxlaw-2797	59	18	-	-	PUNCT
taxlaw-2797	59	19	inclusive	inclusive	ADJ
taxlaw-2797	59	20	prices	price	NOUN
taxlaw-2797	59	21	would	would	AUX
taxlaw-2797	59	22	increase	increase	VERB
taxlaw-2797	59	23	social	social	ADJ
taxlaw-2797	59	24	welfare	welfare	NOUN
taxlaw-2797	59	25	since	since	SCONJ
taxlaw-2797	59	26	consumers	consumer	NOUN
taxlaw-2797	59	27	underestimate	underestimate	VERB
taxlaw-2797	59	28	tax	tax	NOUN
taxlaw-2797	59	29	-	-	PUNCT
taxlaw-2797	59	30	exclusive	exclusive	ADJ
taxlaw-2797	59	31	prices	price	NOUN
taxlaw-2797	59	32	and	and	CCONJ
taxlaw-2797	59	33	hence	hence	ADV
taxlaw-2797	59	34	tend	tend	VERB
taxlaw-2797	59	35	to	to	PART
taxlaw-2797	59	36	overconsume	overconsume	VERB
taxlaw-2797	59	37	.	.	PUNCT
taxlaw-2797	60	1	it	it	PRON
taxlaw-2797	60	2	raises	raise	VERB
taxlaw-2797	60	3	the	the	DET
taxlaw-2797	60	4	opposite	opposite	ADJ
taxlaw-2797	60	5	,	,	PUNCT
taxlaw-2797	60	6	counter	counter	ADJ
taxlaw-2797	60	7	-	-	ADJ
taxlaw-2797	60	8	intuitive	intuitive	ADJ
taxlaw-2797	60	9	argument	argument	NOUN
taxlaw-2797	60	10	:	:	PUNCT
taxlaw-2797	60	11	to	to	ADP
taxlaw-2797	60	12	the	the	DET
taxlaw-2797	60	13	extent	extent	NOUN
taxlaw-2797	60	14	that	that	SCONJ
taxlaw-2797	60	15	non	non	ADJ
taxlaw-2797	60	16	-	-	ADJ
taxlaw-2797	60	17	included	include	VERB
taxlaw-2797	60	18	taxes	taxis	NOUN
taxlaw-2797	60	19	confuse	confuse	VERB
taxlaw-2797	60	20	consumers	consumer	NOUN
taxlaw-2797	60	21	,	,	PUNCT
taxlaw-2797	60	22	who	who	PRON
taxlaw-2797	60	23	tend	tend	VERB
taxlaw-2797	60	24	to	to	PART
taxlaw-2797	60	25	under	under	NOUN
taxlaw-2797	60	26	-	-	PUNCT
taxlaw-2797	60	27	estimate	estimate	NOUN
taxlaw-2797	60	28	taxexclusive	taxexclusive	ADJ
taxlaw-2797	60	29	market	market	NOUN
taxlaw-2797	60	30	prices	price	NOUN
taxlaw-2797	60	31	(	(	PUNCT
taxlaw-2797	60	32	and	and	CCONJ
taxlaw-2797	60	33	hence	hence	ADV
taxlaw-2797	60	34	over	over	ADV
taxlaw-2797	60	35	-	-	PUNCT
taxlaw-2797	60	36	consume	consume	NOUN
taxlaw-2797	60	37	)	)	PUNCT
taxlaw-2797	60	38	,	,	PUNCT
taxlaw-2797	60	39	consumers	consumer	NOUN
taxlaw-2797	60	40	may	may	AUX
taxlaw-2797	60	41	be	be	AUX
taxlaw-2797	60	42	better	well	ADJ
taxlaw-2797	60	43	off	off	ADV
taxlaw-2797	60	44	.	.	PUNCT
taxlaw-2797	61	1	put	put	VERB
taxlaw-2797	61	2	more	more	ADV
taxlaw-2797	61	3	bluntly	bluntly	ADV
taxlaw-2797	61	4	,	,	PUNCT
taxlaw-2797	61	5	consumer	consumer	NOUN
taxlaw-2797	61	6	protection	protection	NOUN
taxlaw-2797	61	7	laws	law	NOUN
taxlaw-2797	61	8	may	may	AUX
taxlaw-2797	61	9	better	well	ADV
taxlaw-2797	61	10	protect	protect	VERB
taxlaw-2797	61	11	consumers	consumer	NOUN
taxlaw-2797	61	12	by	by	ADP
taxlaw-2797	61	13	confusing	confuse	VERB
taxlaw-2797	61	14	or	or	CCONJ
taxlaw-2797	61	15	misleading	mislead	VERB
taxlaw-2797	61	16	them	they	PRON
taxlaw-2797	61	17	by	by	ADP
taxlaw-2797	61	18	allowing	allow	VERB
taxlaw-2797	61	19	—	—	PUNCT
taxlaw-2797	61	20	or	or	CCONJ
taxlaw-2797	61	21	even	even	ADV
taxlaw-2797	61	22	dictating	dictate	VERB
taxlaw-2797	61	23	—	—	PUNCT
taxlaw-2797	61	24	tax	tax	NOUN
taxlaw-2797	61	25	-	-	PUNCT
taxlaw-2797	61	26	exclusive	exclusive	ADJ
taxlaw-2797	61	27	prices	price	NOUN
taxlaw-2797	61	28	rather	rather	ADV
taxlaw-2797	61	29	than	than	ADP
taxlaw-2797	61	30	prescribing	prescribe	VERB
taxlaw-2797	61	31	clear	clear	ADJ
taxlaw-2797	61	32	and	and	CCONJ
taxlaw-2797	61	33	non	non	ADJ
taxlaw-2797	61	34	8	8	NUM
taxlaw-2797	61	35	.	.	PUNCT
taxlaw-2797	62	1	see	see	VERB
taxlaw-2797	62	2	infra	infra	NOUN
taxlaw-2797	62	3	note	note	VERB
taxlaw-2797	62	4	36	36	NUM
taxlaw-2797	62	5	and	and	CCONJ
taxlaw-2797	62	6	accompanying	accompany	VERB
taxlaw-2797	62	7	text	text	NOUN
taxlaw-2797	62	8	.	.	PUNCT
taxlaw-2797	63	1	9	9	X
taxlaw-2797	63	2	.	.	X
taxlaw-2797	63	3	see	see	VERB
taxlaw-2797	63	4	infra	infra	NOUN
taxlaw-2797	63	5	notes	note	VERB
taxlaw-2797	63	6	18–21	18–21	NUM
taxlaw-2797	63	7	and	and	CCONJ
taxlaw-2797	63	8	accompanying	accompany	VERB
taxlaw-2797	63	9	text	text	NOUN
taxlaw-2797	63	10	;	;	PUNCT
taxlaw-2797	63	11	see	see	VERB
taxlaw-2797	63	12	also	also	ADV
taxlaw-2797	63	13	council	council	VERB
taxlaw-2797	63	14	directive	directive	NOUN
taxlaw-2797	63	15	98/6	98/6	PROPN
taxlaw-2797	63	16	,	,	PUNCT
taxlaw-2797	63	17	1998	1998	NUM
taxlaw-2797	63	18	o.j	o.j	PROPN
taxlaw-2797	63	19	.	.	PUNCT
taxlaw-2797	64	1	(	(	PUNCT
taxlaw-2797	64	2	l	l	NOUN
taxlaw-2797	64	3	080	080	NUM
taxlaw-2797	64	4	)	)	PUNCT
taxlaw-2797	64	5	(	(	PUNCT
taxlaw-2797	64	6	ec	ec	PROPN
taxlaw-2797	64	7	)	)	PUNCT
taxlaw-2797	65	1	[	[	X
taxlaw-2797	65	2	hereinafter	hereinafter	NOUN
taxlaw-2797	65	3	directive	directive	NOUN
taxlaw-2797	65	4	98/6	98/6	PROPN
taxlaw-2797	65	5	]	]	PUNCT
taxlaw-2797	65	6	.	.	PUNCT
taxlaw-2797	66	1	10	10	NUM
taxlaw-2797	66	2	.	.	X
taxlaw-2797	67	1	see	see	VERB
taxlaw-2797	67	2	,	,	PUNCT
taxlaw-2797	67	3	e.g.	e.g.	ADV
taxlaw-2797	67	4	,	,	PUNCT
taxlaw-2797	67	5	trade	trade	NOUN
taxlaw-2797	67	6	practices	practice	NOUN
taxlaw-2797	67	7	legislation	legislation	NOUN
taxlaw-2797	67	8	amendment	amendment	NOUN
taxlaw-2797	67	9	bill	bill	NOUN
taxlaw-2797	67	10	,	,	PUNCT
taxlaw-2797	67	11	no	no	INTJ
taxlaw-2797	67	12	.	.	NOUN
taxlaw-2797	67	13	3	3	NUM
taxlaw-2797	67	14	(	(	PUNCT
taxlaw-2797	67	15	2006	2006	NUM
taxlaw-2797	67	16	)	)	PUNCT
taxlaw-2797	67	17	(	(	PUNCT
taxlaw-2797	67	18	aus	aus	PROPN
taxlaw-2797	67	19	.	.	PUNCT
taxlaw-2797	67	20	)	)	PUNCT
taxlaw-2797	67	21	;	;	PUNCT
taxlaw-2797	67	22	trade	trade	NOUN
taxlaw-2797	67	23	practices	practice	NOUN
taxlaw-2797	67	24	amendment	amendment	NOUN
taxlaw-2797	67	25	(	(	PUNCT
taxlaw-2797	67	26	clarity	clarity	NOUN
taxlaw-2797	67	27	in	in	ADP
taxlaw-2797	67	28	pricing	pricing	NOUN
taxlaw-2797	67	29	)	)	PUNCT
taxlaw-2797	67	30	(	(	PUNCT
taxlaw-2797	67	31	2008	2008	NUM
taxlaw-2797	67	32	)	)	PUNCT
taxlaw-2797	67	33	(	(	PUNCT
taxlaw-2797	67	34	aus	aus	PROPN
taxlaw-2797	67	35	.	.	PUNCT
taxlaw-2797	67	36	)	)	PUNCT
taxlaw-2797	67	37	;	;	PUNCT
taxlaw-2797	67	38	see	see	AUX
taxlaw-2797	67	39	also	also	ADV
taxlaw-2797	67	40	proposed	propose	VERB
taxlaw-2797	67	41	canadian	canadian	ADJ
taxlaw-2797	67	42	bill	bill	NOUN
taxlaw-2797	67	43	no	no	INTJ
taxlaw-2797	67	44	.	.	PROPN
taxlaw-2797	67	45	101	101	NUM
taxlaw-2797	67	46	,	,	PUNCT
taxlaw-2797	67	47	involving	involve	VERB
taxlaw-2797	67	48	a	a	DET
taxlaw-2797	67	49	reform	reform	NOUN
taxlaw-2797	67	50	of	of	ADP
taxlaw-2797	67	51	tax	tax	NOUN
taxlaw-2797	67	52	-	-	PUNCT
taxlaw-2797	67	53	inclusive	inclusive	ADJ
taxlaw-2797	67	54	pricing	pricing	NOUN
taxlaw-2797	67	55	,	,	PUNCT
taxlaw-2797	67	56	available	available	ADJ
taxlaw-2797	67	57	at	at	ADP
taxlaw-2797	67	58	http://www.assembly.pe.ca/bills/pdf_first/63/2/bill-101.pdf	http://www.assembly.pe.ca/bills/pdf_first/63/2/bill-101.pdf	ADJ
taxlaw-2797	67	59	(	(	PUNCT
taxlaw-2797	67	60	last	last	ADJ
taxlaw-2797	67	61	visited	visit	VERB
taxlaw-2797	67	62	may	may	PROPN
taxlaw-2797	67	63	14	14	NUM
taxlaw-2797	67	64	,	,	PUNCT
taxlaw-2797	67	65	2010	2010	NUM
taxlaw-2797	67	66	)	)	PUNCT
taxlaw-2797	67	67	.	.	PUNCT
taxlaw-2797	68	1	11	11	NUM
taxlaw-2797	68	2	.	.	X
taxlaw-2797	69	1	see	see	VERB
taxlaw-2797	69	2	infra	infra	NOUN
taxlaw-2797	69	3	notes	note	VERB
taxlaw-2797	69	4	27–29	27–29	NUM
taxlaw-2797	69	5	and	and	CCONJ
taxlaw-2797	69	6	accompanying	accompany	VERB
taxlaw-2797	69	7	text	text	NOUN
taxlaw-2797	69	8	.	.	PUNCT
taxlaw-2797	70	1	12	12	NUM
taxlaw-2797	70	2	.	.	PUNCT
taxlaw-2797	71	1	see	see	VERB
taxlaw-2797	71	2	infra	infra	NOUN
taxlaw-2797	71	3	notes	note	VERB
taxlaw-2797	71	4	31–32	31–32	NUM
taxlaw-2797	71	5	and	and	CCONJ
taxlaw-2797	71	6	accompanying	accompany	VERB
taxlaw-2797	71	7	text	text	NOUN
taxlaw-2797	71	8	.	.	PUNCT
taxlaw-2797	72	1	13	13	NUM
taxlaw-2797	72	2	.	.	X
taxlaw-2797	73	1	see	see	VERB
taxlaw-2797	73	2	infra	infra	NOUN
taxlaw-2797	73	3	notes	note	VERB
taxlaw-2797	73	4	32–33	32–33	NUM
taxlaw-2797	73	5	and	and	CCONJ
taxlaw-2797	73	6	accompanying	accompany	VERB
taxlaw-2797	73	7	text	text	NOUN
taxlaw-2797	73	8	.	.	PUNCT
taxlaw-2797	74	1	14	14	NUM
taxlaw-2797	74	2	.	.	PUNCT
taxlaw-2797	75	1	see	see	VERB
taxlaw-2797	75	2	infra	infra	NOUN
taxlaw-2797	75	3	note	note	VERB
taxlaw-2797	75	4	34	34	NUM
taxlaw-2797	75	5	and	and	CCONJ
taxlaw-2797	75	6	accompanying	accompany	VERB
taxlaw-2797	75	7	text	text	NOUN
taxlaw-2797	75	8	.	.	PUNCT
taxlaw-2797	76	1	222	222	NUM
taxlaw-2797	76	2	columbia	columbia	PROPN
taxlaw-2797	76	3	jour	jour	PROPN
taxlaw-2797	76	4	�	�	PROPN
taxlaw-2797	76	5	al	al	PROPN
taxlaw-2797	76	6	of	of	ADP
taxlaw-2797	76	7	tax	tax	NOUN
taxlaw-2797	76	8	law	law	NOUN
taxlaw-2797	76	9	[	[	X
taxlaw-2797	76	10	vol	vol	NOUN
taxlaw-2797	76	11	.	.	PUNCT
taxlaw-2797	77	1	1:218	1:218	NUM
taxlaw-2797	77	2	confusing	confusing	ADJ
taxlaw-2797	77	3	tax	tax	NOUN
taxlaw-2797	77	4	-	-	PUNCT
taxlaw-2797	77	5	inclusive	inclusive	ADJ
taxlaw-2797	77	6	prices	price	NOUN
taxlaw-2797	77	7	.	.	PUNCT
taxlaw-2797	78	1	the	the	DET
taxlaw-2797	78	2	argument	argument	NOUN
taxlaw-2797	78	3	is	be	AUX
taxlaw-2797	78	4	built	build	VERB
taxlaw-2797	78	5	on	on	ADP
taxlaw-2797	78	6	an	an	DET
taxlaw-2797	78	7	efficiency	efficiency	NOUN
taxlaw-2797	78	8	analysis	analysis	NOUN
taxlaw-2797	78	9	of	of	ADP
taxlaw-2797	78	10	taxation	taxation	NOUN
taxlaw-2797	78	11	.	.	PUNCT
taxlaw-2797	79	1	deceiving	deceive	VERB
taxlaw-2797	79	2	consumers	consumer	NOUN
taxlaw-2797	79	3	by	by	ADP
taxlaw-2797	79	4	making	make	VERB
taxlaw-2797	79	5	them	they	PRON
taxlaw-2797	79	6	perceive	perceive	ADJ
taxlaw-2797	79	7	market	market	NOUN
taxlaw-2797	79	8	prices	price	NOUN
taxlaw-2797	79	9	of	of	ADP
taxlaw-2797	79	10	goods	good	NOUN
taxlaw-2797	79	11	and	and	CCONJ
taxlaw-2797	79	12	services	service	NOUN
taxlaw-2797	79	13	as	as	SCONJ
taxlaw-2797	79	14	if	if	SCONJ
taxlaw-2797	79	15	no	no	DET
taxlaw-2797	79	16	taxes	taxis	NOUN
taxlaw-2797	79	17	were	be	AUX
taxlaw-2797	79	18	imposed	impose	VERB
taxlaw-2797	79	19	puts	put	VERB
taxlaw-2797	79	20	them	they	PRON
taxlaw-2797	79	21	in	in	ADP
taxlaw-2797	79	22	a	a	DET
taxlaw-2797	79	23	situation	situation	NOUN
taxlaw-2797	79	24	similar	similar	ADJ
taxlaw-2797	79	25	to	to	ADP
taxlaw-2797	79	26	a	a	DET
taxlaw-2797	79	27	notax	notax	ADJ
taxlaw-2797	79	28	world	world	NOUN
taxlaw-2797	79	29	,	,	PUNCT
taxlaw-2797	79	30	but	but	CCONJ
taxlaw-2797	79	31	where	where	SCONJ
taxlaw-2797	79	32	,	,	PUNCT
taxlaw-2797	79	33	in	in	ADP
taxlaw-2797	79	34	fact	fact	NOUN
taxlaw-2797	79	35	,	,	PUNCT
taxlaw-2797	79	36	they	they	PRON
taxlaw-2797	79	37	do	do	AUX
taxlaw-2797	79	38	pay	pay	VERB
taxlaw-2797	79	39	taxes	taxis	NOUN
taxlaw-2797	79	40	.	.	PUNCT
taxlaw-2797	80	1	that	that	PRON
taxlaw-2797	80	2	is	is	ADV
taxlaw-2797	80	3	,	,	PUNCT
taxlaw-2797	80	4	by	by	ADP
taxlaw-2797	80	5	confusing	confuse	VERB
taxlaw-2797	80	6	consumers	consumer	NOUN
taxlaw-2797	80	7	we	we	PRON
taxlaw-2797	80	8	can	can	AUX
taxlaw-2797	80	9	lure	lure	VERB
taxlaw-2797	80	10	them	they	PRON
taxlaw-2797	80	11	to	to	PART
taxlaw-2797	80	12	make	make	VERB
taxlaw-2797	80	13	choices	choice	NOUN
taxlaw-2797	80	14	as	as	SCONJ
taxlaw-2797	80	15	if	if	SCONJ
taxlaw-2797	80	16	no	no	DET
taxlaw-2797	80	17	taxes	taxis	NOUN
taxlaw-2797	80	18	existed	exist	VERB
taxlaw-2797	80	19	,	,	PUNCT
taxlaw-2797	80	20	even	even	ADV
taxlaw-2797	80	21	though	though	ADV
taxlaw-2797	80	22	,	,	PUNCT
taxlaw-2797	80	23	ultimately	ultimately	ADV
taxlaw-2797	80	24	,	,	PUNCT
taxlaw-2797	80	25	they	they	PRON
taxlaw-2797	80	26	actually	actually	ADV
taxlaw-2797	80	27	pay	pay	VERB
taxlaw-2797	80	28	taxes	taxis	NOUN
taxlaw-2797	80	29	.	.	PUNCT
taxlaw-2797	81	1	the	the	DET
taxlaw-2797	81	2	social	social	ADJ
taxlaw-2797	81	3	advantage	advantage	NOUN
taxlaw-2797	81	4	of	of	ADP
taxlaw-2797	81	5	this	this	DET
taxlaw-2797	81	6	kind	kind	NOUN
taxlaw-2797	81	7	of	of	ADP
taxlaw-2797	81	8	partially	partially	ADV
taxlaw-2797	81	9	informed	inform	VERB
taxlaw-2797	81	10	choice	choice	NOUN
taxlaw-2797	81	11	is	be	AUX
taxlaw-2797	81	12	the	the	DET
taxlaw-2797	81	13	elimination	elimination	NOUN
taxlaw-2797	81	14	(	(	PUNCT
taxlaw-2797	81	15	or	or	CCONJ
taxlaw-2797	81	16	restriction	restriction	NOUN
taxlaw-2797	81	17	)	)	PUNCT
taxlaw-2797	81	18	of	of	ADP
taxlaw-2797	81	19	the	the	DET
taxlaw-2797	81	20	welfare	welfare	NOUN
taxlaw-2797	81	21	-	-	PUNCT
taxlaw-2797	81	22	reducing	reduce	VERB
taxlaw-2797	81	23	substitution	substitution	NOUN
taxlaw-2797	81	24	effect	effect	NOUN
taxlaw-2797	81	25	due	due	ADP
taxlaw-2797	81	26	to	to	ADP
taxlaw-2797	81	27	taxes	taxis	NOUN
taxlaw-2797	81	28	(	(	PUNCT
taxlaw-2797	81	29	although	although	SCONJ
taxlaw-2797	81	30	it	it	PRON
taxlaw-2797	81	31	may	may	AUX
taxlaw-2797	81	32	generate	generate	VERB
taxlaw-2797	81	33	other	other	ADJ
taxlaw-2797	81	34	welfare	welfare	NOUN
taxlaw-2797	81	35	reducing	reduce	VERB
taxlaw-2797	81	36	effects	effect	NOUN
taxlaw-2797	81	37	)	)	PUNCT
taxlaw-2797	81	38	.	.	PUNCT
taxlaw-2797	82	1	being	be	AUX
taxlaw-2797	82	2	unaware	unaware	ADJ
taxlaw-2797	82	3	of	of	ADP
taxlaw-2797	82	4	taxes	taxis	NOUN
taxlaw-2797	82	5	saves	save	VERB
taxlaw-2797	82	6	individuals	individual	NOUN
taxlaw-2797	82	7	from	from	ADP
taxlaw-2797	82	8	the	the	DET
taxlaw-2797	82	9	distortive	distortive	ADJ
taxlaw-2797	82	10	effect	effect	NOUN
taxlaw-2797	82	11	of	of	ADP
taxlaw-2797	82	12	taxation	taxation	NOUN
taxlaw-2797	82	13	,	,	PUNCT
taxlaw-2797	82	14	which	which	PRON
taxlaw-2797	82	15	diminishes	diminish	VERB
taxlaw-2797	82	16	each	each	DET
taxlaw-2797	82	17	individual	individual	NOUN
taxlaw-2797	82	18	’s	’s	PART
taxlaw-2797	82	19	utility	utility	NOUN
taxlaw-2797	82	20	and	and	CCONJ
taxlaw-2797	82	21	thus	thus	ADV
taxlaw-2797	82	22	reduces	reduce	VERB
taxlaw-2797	82	23	social	social	ADJ
taxlaw-2797	82	24	welfare	welfare	NOUN
taxlaw-2797	82	25	.	.	PUNCT
taxlaw-2797	83	1	to	to	PART
taxlaw-2797	83	2	be	be	AUX
taxlaw-2797	83	3	considered	consider	VERB
taxlaw-2797	83	4	socially	socially	ADV
taxlaw-2797	83	5	desirable	desirable	ADJ
taxlaw-2797	83	6	,	,	PUNCT
taxlaw-2797	83	7	tax	tax	NOUN
taxlaw-2797	83	8	-	-	PUNCT
taxlaw-2797	83	9	inclusion	inclusion	NOUN
taxlaw-2797	83	10	regulation	regulation	NOUN
taxlaw-2797	83	11	may	may	AUX
taxlaw-2797	83	12	therefore	therefore	ADV
taxlaw-2797	83	13	rest	rest	VERB
taxlaw-2797	83	14	on	on	ADP
taxlaw-2797	83	15	a	a	DET
taxlaw-2797	83	16	different	different	ADJ
taxlaw-2797	83	17	rationale	rationale	NOUN
taxlaw-2797	83	18	.	.	PUNCT
taxlaw-2797	84	1	a	a	DET
taxlaw-2797	84	2	few	few	ADJ
taxlaw-2797	84	3	alternative	alternative	ADJ
taxlaw-2797	84	4	rationales	rationale	NOUN
taxlaw-2797	84	5	are	be	AUX
taxlaw-2797	84	6	suggested	suggest	VERB
taxlaw-2797	84	7	,	,	PUNCT
taxlaw-2797	84	8	of	of	ADP
taxlaw-2797	84	9	which	which	PRON
taxlaw-2797	84	10	only	only	ADV
taxlaw-2797	84	11	one	one	NUM
taxlaw-2797	84	12	seems	seem	VERB
taxlaw-2797	84	13	to	to	PART
taxlaw-2797	84	14	have	have	VERB
taxlaw-2797	84	15	a	a	DET
taxlaw-2797	84	16	normative	normative	ADJ
taxlaw-2797	84	17	bite	bite	NOUN
taxlaw-2797	84	18	.	.	PUNCT
taxlaw-2797	85	1	only	only	ADV
taxlaw-2797	85	2	to	to	ADP
taxlaw-2797	85	3	the	the	DET
taxlaw-2797	85	4	extent	extent	NOUN
taxlaw-2797	85	5	that	that	SCONJ
taxlaw-2797	85	6	commodity	commodity	NOUN
taxlaw-2797	85	7	taxes	taxis	NOUN
taxlaw-2797	85	8	are	be	AUX
taxlaw-2797	85	9	designed	design	VERB
taxlaw-2797	85	10	to	to	PART
taxlaw-2797	85	11	achieve	achieve	VERB
taxlaw-2797	85	12	certain	certain	ADJ
taxlaw-2797	85	13	control	control	NOUN
taxlaw-2797	85	14	of	of	ADP
taxlaw-2797	85	15	behavior	behavior	NOUN
taxlaw-2797	85	16	(	(	PUNCT
taxlaw-2797	85	17	i.e.	i.e.	X
taxlaw-2797	85	18	,	,	PUNCT
taxlaw-2797	85	19	pigouvian	pigouvian	ADJ
taxlaw-2797	85	20	-	-	PUNCT
taxlaw-2797	85	21	like	like	ADJ
taxlaw-2797	85	22	taxes	taxis	NOUN
taxlaw-2797	85	23	)	)	PUNCT
taxlaw-2797	85	24	can	can	AUX
taxlaw-2797	85	25	tax	tax	NOUN
taxlaw-2797	85	26	-	-	PUNCT
taxlaw-2797	85	27	inclusive	inclusive	ADJ
taxlaw-2797	85	28	regulation	regulation	NOUN
taxlaw-2797	85	29	be	be	AUX
taxlaw-2797	85	30	justified	justify	VERB
taxlaw-2797	85	31	.	.	PUNCT
taxlaw-2797	86	1	the	the	DET
taxlaw-2797	86	2	justification	justification	NOUN
taxlaw-2797	86	3	,	,	PUNCT
taxlaw-2797	86	4	then	then	ADV
taxlaw-2797	86	5	,	,	PUNCT
taxlaw-2797	86	6	is	be	AUX
taxlaw-2797	86	7	more	more	ADV
taxlaw-2797	86	8	limited	limited	ADJ
taxlaw-2797	86	9	in	in	ADP
taxlaw-2797	86	10	scope	scope	NOUN
taxlaw-2797	86	11	than	than	SCONJ
taxlaw-2797	86	12	what	what	PRON
taxlaw-2797	86	13	might	might	AUX
taxlaw-2797	86	14	be	be	AUX
taxlaw-2797	86	15	initially	initially	ADV
taxlaw-2797	86	16	believed	believe	VERB
taxlaw-2797	86	17	,	,	PUNCT
taxlaw-2797	86	18	and	and	CCONJ
taxlaw-2797	86	19	,	,	PUNCT
taxlaw-2797	86	20	as	as	SCONJ
taxlaw-2797	86	21	this	this	DET
taxlaw-2797	86	22	article	article	NOUN
taxlaw-2797	86	23	argues	argue	VERB
taxlaw-2797	86	24	,	,	PUNCT
taxlaw-2797	86	25	is	be	AUX
taxlaw-2797	86	26	unrelated	unrelated	ADJ
taxlaw-2797	86	27	to	to	ADP
taxlaw-2797	86	28	consumer	consumer	NOUN
taxlaw-2797	86	29	protection	protection	NOUN
taxlaw-2797	86	30	.	.	PUNCT
taxlaw-2797	87	1	finally	finally	ADV
taxlaw-2797	87	2	,	,	PUNCT
taxlaw-2797	87	3	this	this	DET
taxlaw-2797	87	4	article	article	NOUN
taxlaw-2797	87	5	extends	extend	VERB
taxlaw-2797	87	6	the	the	DET
taxlaw-2797	87	7	analysis	analysis	NOUN
taxlaw-2797	87	8	of	of	ADP
taxlaw-2797	87	9	“	"	PUNCT
taxlaw-2797	87	10	consumer	consumer	NOUN
taxlaw-2797	87	11	confusion	confusion	NOUN
taxlaw-2797	87	12	”	"	PUNCT
taxlaw-2797	87	13	in	in	ADP
taxlaw-2797	87	14	two	two	NUM
taxlaw-2797	87	15	ways	way	NOUN
taxlaw-2797	87	16	.	.	PUNCT
taxlaw-2797	88	1	first	first	ADV
taxlaw-2797	88	2	,	,	PUNCT
taxlaw-2797	88	3	this	this	DET
taxlaw-2797	88	4	article	article	NOUN
taxlaw-2797	88	5	discusses	discuss	VERB
taxlaw-2797	88	6	potentially	potentially	ADV
taxlaw-2797	88	7	similar	similar	ADJ
taxlaw-2797	88	8	effects	effect	NOUN
taxlaw-2797	88	9	under	under	ADP
taxlaw-2797	88	10	income	income	NOUN
taxlaw-2797	88	11	taxes	taxis	NOUN
taxlaw-2797	88	12	.	.	PUNCT
taxlaw-2797	89	1	for	for	ADP
taxlaw-2797	89	2	example	example	NOUN
taxlaw-2797	89	3	,	,	PUNCT
taxlaw-2797	89	4	wages	wage	NOUN
taxlaw-2797	89	5	can	can	AUX
taxlaw-2797	89	6	be	be	AUX
taxlaw-2797	89	7	stated	state	VERB
taxlaw-2797	89	8	as	as	ADP
taxlaw-2797	89	9	inclusive	inclusive	ADJ
taxlaw-2797	89	10	or	or	CCONJ
taxlaw-2797	89	11	exclusive	exclusive	ADJ
taxlaw-2797	89	12	of	of	ADP
taxlaw-2797	89	13	wage	wage	NOUN
taxlaw-2797	89	14	taxes	taxis	NOUN
taxlaw-2797	89	15	.	.	PUNCT
taxlaw-2797	90	1	the	the	DET
taxlaw-2797	90	2	tax	tax	NOUN
taxlaw-2797	90	3	-	-	PUNCT
taxlaw-2797	90	4	inclusive	inclusive	NOUN
taxlaw-2797	90	5	(	(	PUNCT
taxlaw-2797	90	6	that	that	PRON
taxlaw-2797	90	7	is	is	ADV
taxlaw-2797	90	8	,	,	PUNCT
taxlaw-2797	90	9	gross	gross	ADJ
taxlaw-2797	90	10	of	of	ADP
taxlaw-2797	90	11	tax	tax	NOUN
taxlaw-2797	90	12	)	)	PUNCT
taxlaw-2797	90	13	options	option	NOUN
taxlaw-2797	90	14	in	in	ADP
taxlaw-2797	90	15	this	this	DET
taxlaw-2797	90	16	case	case	NOUN
taxlaw-2797	90	17	may	may	AUX
taxlaw-2797	90	18	confuse	confuse	VERB
taxlaw-2797	90	19	workers	worker	NOUN
taxlaw-2797	90	20	and	and	CCONJ
taxlaw-2797	90	21	affect	affect	VERB
taxlaw-2797	90	22	choices	choice	NOUN
taxlaw-2797	90	23	over	over	ADP
taxlaw-2797	90	24	work	work	NOUN
taxlaw-2797	90	25	and	and	CCONJ
taxlaw-2797	90	26	leisure	leisure	NOUN
taxlaw-2797	90	27	(	(	PUNCT
taxlaw-2797	90	28	and	and	CCONJ
taxlaw-2797	90	29	hence	hence	ADV
taxlaw-2797	90	30	consumption	consumption	NOUN
taxlaw-2797	90	31	)	)	PUNCT
taxlaw-2797	90	32	.	.	PUNCT
taxlaw-2797	91	1	the	the	DET
taxlaw-2797	91	2	second	second	ADJ
taxlaw-2797	91	3	extension	extension	NOUN
taxlaw-2797	91	4	discusses	discuss	VERB
taxlaw-2797	91	5	potential	potential	ADJ
taxlaw-2797	91	6	market	market	NOUN
taxlaw-2797	91	7	-	-	PUNCT
taxlaw-2797	91	8	based	base	VERB
taxlaw-2797	91	9	options	option	NOUN
taxlaw-2797	91	10	that	that	PRON
taxlaw-2797	91	11	may	may	AUX
taxlaw-2797	91	12	improve	improve	VERB
taxlaw-2797	91	13	social	social	ADJ
taxlaw-2797	91	14	welfare	welfare	NOUN
taxlaw-2797	91	15	,	,	PUNCT
taxlaw-2797	91	16	given	give	VERB
taxlaw-2797	91	17	the	the	DET
taxlaw-2797	91	18	distortionary	distortionary	ADJ
taxlaw-2797	91	19	effect	effect	NOUN
taxlaw-2797	91	20	of	of	ADP
taxlaw-2797	91	21	taxes	taxis	NOUN
taxlaw-2797	91	22	.	.	PUNCT
taxlaw-2797	92	1	in	in	ADP
taxlaw-2797	92	2	particular	particular	ADJ
taxlaw-2797	92	3	,	,	PUNCT
taxlaw-2797	92	4	demand	demand	NOUN
taxlaw-2797	92	5	-	-	PUNCT
taxlaw-2797	92	6	increasing	increase	VERB
taxlaw-2797	92	7	marketing	marketing	NOUN
taxlaw-2797	92	8	strategies	strategy	NOUN
taxlaw-2797	92	9	may	may	AUX
taxlaw-2797	92	10	create	create	VERB
taxlaw-2797	92	11	social	social	ADJ
taxlaw-2797	92	12	value	value	NOUN
taxlaw-2797	92	13	in	in	ADP
taxlaw-2797	92	14	a	a	DET
taxlaw-2797	92	15	second	second	ADV
taxlaw-2797	92	16	-	-	PUNCT
taxlaw-2797	92	17	best	good	ADJ
taxlaw-2797	92	18	optimal	optimal	ADJ
taxlaw-2797	92	19	tax	tax	NOUN
taxlaw-2797	92	20	world	world	NOUN
taxlaw-2797	92	21	.	.	PUNCT
taxlaw-2797	93	1	this	this	DET
taxlaw-2797	93	2	article	article	NOUN
taxlaw-2797	93	3	is	be	AUX
taxlaw-2797	93	4	divided	divide	VERB
taxlaw-2797	93	5	into	into	ADP
taxlaw-2797	93	6	six	six	NUM
taxlaw-2797	93	7	sections	section	NOUN
taxlaw-2797	93	8	.	.	PUNCT
taxlaw-2797	94	1	section	section	NOUN
taxlaw-2797	94	2	i	i	PRON
taxlaw-2797	94	3	presents	present	VERB
taxlaw-2797	94	4	the	the	DET
taxlaw-2797	94	5	issue	issue	NOUN
taxlaw-2797	94	6	of	of	ADP
taxlaw-2797	94	7	price	price	NOUN
taxlaw-2797	94	8	indication	indication	NOUN
taxlaw-2797	94	9	regulation	regulation	NOUN
taxlaw-2797	94	10	,	,	PUNCT
taxlaw-2797	94	11	and	and	CCONJ
taxlaw-2797	94	12	in	in	ADP
taxlaw-2797	94	13	particular	particular	ADJ
taxlaw-2797	94	14	,	,	PUNCT
taxlaw-2797	94	15	its	its	PRON
taxlaw-2797	94	16	tax	tax	NOUN
taxlaw-2797	94	17	-	-	PUNCT
taxlaw-2797	94	18	inclusive	inclusive	ADJ
taxlaw-2797	94	19	pricing	pricing	NOUN
taxlaw-2797	94	20	component	component	NOUN
taxlaw-2797	94	21	.	.	PUNCT
taxlaw-2797	95	1	it	it	PRON
taxlaw-2797	95	2	then	then	ADV
taxlaw-2797	95	3	discusses	discuss	VERB
taxlaw-2797	95	4	the	the	DET
taxlaw-2797	95	5	suggested	suggest	VERB
taxlaw-2797	95	6	rationale	rationale	NOUN
taxlaw-2797	95	7	of	of	ADP
taxlaw-2797	95	8	the	the	DET
taxlaw-2797	95	9	regulation	regulation	NOUN
taxlaw-2797	95	10	.	.	PUNCT
taxlaw-2797	96	1	section	section	NOUN
taxlaw-2797	96	2	ii	ii	PROPN
taxlaw-2797	96	3	introduces	introduce	VERB
taxlaw-2797	96	4	the	the	DET
taxlaw-2797	96	5	basic	basic	ADJ
taxlaw-2797	96	6	efficiency	efficiency	NOUN
taxlaw-2797	96	7	analysis	analysis	NOUN
taxlaw-2797	96	8	of	of	ADP
taxlaw-2797	96	9	taxation	taxation	NOUN
taxlaw-2797	96	10	that	that	PRON
taxlaw-2797	96	11	serves	serve	VERB
taxlaw-2797	96	12	as	as	ADP
taxlaw-2797	96	13	the	the	DET
taxlaw-2797	96	14	basis	basis	NOUN
taxlaw-2797	96	15	for	for	ADP
taxlaw-2797	96	16	the	the	DET
taxlaw-2797	96	17	main	main	ADJ
taxlaw-2797	96	18	argument	argument	NOUN
taxlaw-2797	96	19	of	of	ADP
taxlaw-2797	96	20	this	this	DET
taxlaw-2797	96	21	article	article	NOUN
taxlaw-2797	96	22	,	,	PUNCT
taxlaw-2797	96	23	which	which	PRON
taxlaw-2797	96	24	is	be	AUX
taxlaw-2797	96	25	presented	present	VERB
taxlaw-2797	96	26	in	in	ADP
taxlaw-2797	96	27	section	section	PROPN
taxlaw-2797	96	28	iii	iii	PROPN
taxlaw-2797	96	29	.	.	PROPN
taxlaw-2797	96	30	section	section	PROPN
taxlaw-2797	96	31	iii	iii	PROPN
taxlaw-2797	96	32	argues	argue	VERB
taxlaw-2797	96	33	that	that	SCONJ
taxlaw-2797	96	34	the	the	DET
taxlaw-2797	96	35	suggested	suggest	VERB
taxlaw-2797	96	36	justification	justification	NOUN
taxlaw-2797	96	37	for	for	ADP
taxlaw-2797	96	38	tax	tax	NOUN
taxlaw-2797	96	39	-	-	PUNCT
taxlaw-2797	96	40	inclusive	inclusive	ADJ
taxlaw-2797	96	41	pricing	pricing	NOUN
taxlaw-2797	96	42	regulation	regulation	NOUN
taxlaw-2797	96	43	is	be	AUX
taxlaw-2797	96	44	misconceived	misconceive	VERB
taxlaw-2797	96	45	and	and	CCONJ
taxlaw-2797	96	46	may	may	AUX
taxlaw-2797	96	47	actually	actually	ADV
taxlaw-2797	96	48	support	support	VERB
taxlaw-2797	96	49	tax	tax	NOUN
taxlaw-2797	96	50	-	-	PUNCT
taxlaw-2797	96	51	exclusive	exclusive	ADJ
taxlaw-2797	96	52	pricing	pricing	NOUN
taxlaw-2797	96	53	.	.	PUNCT
taxlaw-2797	97	1	section	section	NOUN
taxlaw-2797	97	2	iv	iv	NUM
taxlaw-2797	97	3	considers	consider	VERB
taxlaw-2797	97	4	other	other	ADJ
taxlaw-2797	97	5	potential	potential	ADJ
taxlaw-2797	97	6	rationales	rationale	NOUN
taxlaw-2797	97	7	for	for	ADP
taxlaw-2797	97	8	tax	tax	NOUN
taxlaw-2797	97	9	-	-	PUNCT
taxlaw-2797	97	10	inclusive	inclusive	ADJ
taxlaw-2797	97	11	pricing	pricing	NOUN
taxlaw-2797	97	12	,	,	PUNCT
taxlaw-2797	97	13	and	and	CCONJ
taxlaw-2797	97	14	concludes	conclude	VERB
taxlaw-2797	97	15	generally	generally	ADV
taxlaw-2797	97	16	that	that	SCONJ
taxlaw-2797	97	17	only	only	ADJ
taxlaw-2797	97	18	pigouvian	pigouvian	ADJ
taxlaw-2797	97	19	tax	tax	NOUN
taxlaw-2797	97	20	schemes	scheme	NOUN
taxlaw-2797	97	21	can	can	AUX
taxlaw-2797	97	22	support	support	VERB
taxlaw-2797	97	23	such	such	ADJ
taxlaw-2797	97	24	price	price	NOUN
taxlaw-2797	97	25	regulation	regulation	NOUN
taxlaw-2797	97	26	,	,	PUNCT
taxlaw-2797	97	27	which	which	PRON
taxlaw-2797	97	28	in	in	ADP
taxlaw-2797	97	29	turn	turn	NOUN
taxlaw-2797	97	30	suggests	suggest	VERB
taxlaw-2797	97	31	that	that	SCONJ
taxlaw-2797	97	32	the	the	DET
taxlaw-2797	97	33	scope	scope	NOUN
taxlaw-2797	97	34	of	of	ADP
taxlaw-2797	97	35	tax	tax	NOUN
taxlaw-2797	97	36	-	-	PUNCT
taxlaw-2797	97	37	inclusive	inclusive	ADJ
taxlaw-2797	97	38	pricing	pricing	NOUN
taxlaw-2797	97	39	is	be	AUX
taxlaw-2797	97	40	more	more	ADV
taxlaw-2797	97	41	limited	limited	ADJ
taxlaw-2797	97	42	.	.	PUNCT
taxlaw-2797	98	1	section	section	NOUN
taxlaw-2797	98	2	v	v	PROPN
taxlaw-2797	98	3	offers	offer	VERB
taxlaw-2797	98	4	a	a	DET
taxlaw-2797	98	5	few	few	ADJ
taxlaw-2797	98	6	extensions	extension	NOUN
taxlaw-2797	98	7	to	to	ADP
taxlaw-2797	98	8	the	the	DET
taxlaw-2797	98	9	analysis	analysis	NOUN
taxlaw-2797	98	10	of	of	ADP
taxlaw-2797	98	11	sections	section	NOUN
taxlaw-2797	98	12	ii	ii	PROPN
taxlaw-2797	98	13	and	and	CCONJ
taxlaw-2797	98	14	iii	iii	NUM
taxlaw-2797	98	15	concerning	concern	VERB
taxlaw-2797	98	16	income	income	NOUN
taxlaw-2797	98	17	taxation	taxation	NOUN
taxlaw-2797	98	18	and	and	CCONJ
taxlaw-2797	98	19	marketing	marketing	NOUN
taxlaw-2797	98	20	strategies	strategy	NOUN
taxlaw-2797	98	21	.	.	PUNCT
taxlaw-2797	99	1	section	section	NOUN
taxlaw-2797	99	2	vi	vi	PROPN
taxlaw-2797	99	3	concludes	conclude	VERB
taxlaw-2797	99	4	.	.	PUNCT
taxlaw-2797	100	1	2010	2010	NUM
taxlaw-2797	100	2	]	]	PUNCT
taxlaw-2797	100	3	tax	tax	NOUN
taxlaw-2797	100	4	-	-	PUNCT
taxlaw-2797	100	5	exclusive	exclusive	ADJ
taxlaw-2797	100	6	prici	prici	NOUN
taxlaw-2797	100	7	�	�	PROPN
taxlaw-2797	100	8	g	g	PROPN
taxlaw-2797	100	9	223	223	NUM
taxlaw-2797	100	10	i.	i.	NOUN
taxlaw-2797	100	11	price	price	NOUN
taxlaw-2797	100	12	indication	indication	NOUN
taxlaw-2797	100	13	regulation	regulation	NOUN
taxlaw-2797	100	14	and	and	CCONJ
taxlaw-2797	100	15	tax	tax	NOUN
taxlaw-2797	100	16	-	-	PUNCT
taxlaw-2797	100	17	inclusive	inclusive	ADJ
taxlaw-2797	100	18	pricing	pricing	NOUN
taxlaw-2797	100	19	a.	a.	NOUN
taxlaw-2797	100	20	price	price	NOUN
taxlaw-2797	100	21	indication	indication	NOUN
taxlaw-2797	100	22	regulation	regulation	NOUN
taxlaw-2797	100	23	the	the	DET
taxlaw-2797	100	24	stated	stated	ADJ
taxlaw-2797	100	25	goal	goal	NOUN
taxlaw-2797	100	26	of	of	ADP
taxlaw-2797	100	27	consumer	consumer	NOUN
taxlaw-2797	100	28	protection	protection	NOUN
taxlaw-2797	100	29	laws	law	NOUN
taxlaw-2797	100	30	is	be	AUX
taxlaw-2797	100	31	to	to	PART
taxlaw-2797	100	32	protect	protect	VERB
taxlaw-2797	100	33	consumers	consumer	NOUN
taxlaw-2797	100	34	against	against	ADP
taxlaw-2797	100	35	deceptive	deceptive	ADJ
taxlaw-2797	100	36	,	,	PUNCT
taxlaw-2797	100	37	unfair	unfair	ADJ
taxlaw-2797	100	38	,	,	PUNCT
taxlaw-2797	100	39	or	or	CCONJ
taxlaw-2797	100	40	fraudulent	fraudulent	ADJ
taxlaw-2797	100	41	practices	practice	NOUN
taxlaw-2797	100	42	in	in	ADP
taxlaw-2797	100	43	the	the	DET
taxlaw-2797	100	44	marketplace.15	marketplace.15	NOUN
taxlaw-2797	100	45	a	a	DET
taxlaw-2797	100	46	familiar	familiar	ADJ
taxlaw-2797	100	47	component	component	NOUN
taxlaw-2797	100	48	of	of	ADP
taxlaw-2797	100	49	consumer	consumer	NOUN
taxlaw-2797	100	50	protection	protection	NOUN
taxlaw-2797	100	51	regulation	regulation	NOUN
taxlaw-2797	100	52	is	be	AUX
taxlaw-2797	100	53	“	"	PUNCT
taxlaw-2797	100	54	price	price	NOUN
taxlaw-2797	100	55	indication	indication	NOUN
taxlaw-2797	100	56	”	"	PUNCT
taxlaw-2797	100	57	rules.16	rules.16	VERB
taxlaw-2797	100	58	these	these	DET
taxlaw-2797	100	59	rules	rule	NOUN
taxlaw-2797	100	60	typically	typically	ADV
taxlaw-2797	100	61	specify	specify	VERB
taxlaw-2797	100	62	the	the	DET
taxlaw-2797	100	63	cost	cost	NOUN
taxlaw-2797	100	64	items	item	NOUN
taxlaw-2797	100	65	that	that	PRON
taxlaw-2797	100	66	should	should	AUX
taxlaw-2797	100	67	be	be	AUX
taxlaw-2797	100	68	included	include	VERB
taxlaw-2797	100	69	in	in	ADP
taxlaw-2797	100	70	advertised	advertised	ADJ
taxlaw-2797	100	71	prices	price	NOUN
taxlaw-2797	100	72	,	,	PUNCT
taxlaw-2797	100	73	such	such	ADJ
taxlaw-2797	100	74	as	as	ADP
taxlaw-2797	100	75	,	,	PUNCT
taxlaw-2797	100	76	costs	cost	NOUN
taxlaw-2797	100	77	of	of	ADP
taxlaw-2797	100	78	necessary	necessary	ADJ
taxlaw-2797	100	79	packaging	packaging	NOUN
taxlaw-2797	100	80	or	or	CCONJ
taxlaw-2797	100	81	delivery	delivery	NOUN
taxlaw-2797	100	82	costs.17	costs.17	NOUN
taxlaw-2797	100	83	the	the	DET
taxlaw-2797	100	84	function	function	NOUN
taxlaw-2797	100	85	of	of	ADP
taxlaw-2797	100	86	price	price	NOUN
taxlaw-2797	100	87	indication	indication	NOUN
taxlaw-2797	100	88	rules	rule	NOUN
taxlaw-2797	100	89	is	be	AUX
taxlaw-2797	100	90	to	to	PART
taxlaw-2797	100	91	provide	provide	VERB
taxlaw-2797	100	92	consumers	consumer	NOUN
taxlaw-2797	100	93	with	with	ADP
taxlaw-2797	100	94	full	full	ADJ
taxlaw-2797	100	95	,	,	PUNCT
taxlaw-2797	100	96	accurate	accurate	ADJ
taxlaw-2797	100	97	,	,	PUNCT
taxlaw-2797	100	98	and	and	CCONJ
taxlaw-2797	100	99	clear	clear	ADJ
taxlaw-2797	100	100	information	information	NOUN
taxlaw-2797	100	101	of	of	ADP
taxlaw-2797	100	102	the	the	DET
taxlaw-2797	100	103	full	full	ADJ
taxlaw-2797	100	104	sale	sale	NOUN
taxlaw-2797	100	105	prices	price	NOUN
taxlaw-2797	100	106	of	of	ADP
taxlaw-2797	100	107	goods	good	NOUN
taxlaw-2797	100	108	.	.	PUNCT
taxlaw-2797	101	1	the	the	DET
taxlaw-2797	101	2	purpose	purpose	NOUN
taxlaw-2797	101	3	,	,	PUNCT
taxlaw-2797	101	4	seemingly	seemingly	ADV
taxlaw-2797	101	5	,	,	PUNCT
taxlaw-2797	101	6	is	be	AUX
taxlaw-2797	101	7	to	to	PART
taxlaw-2797	101	8	diminish	diminish	VERB
taxlaw-2797	101	9	consumer	consumer	NOUN
taxlaw-2797	101	10	confusion	confusion	NOUN
taxlaw-2797	101	11	and	and	CCONJ
taxlaw-2797	101	12	improve	improve	VERB
taxlaw-2797	101	13	consumer	consumer	NOUN
taxlaw-2797	101	14	consumption	consumption	NOUN
taxlaw-2797	101	15	choices.18	choices.18	NOUN
taxlaw-2797	101	16	price	price	NOUN
taxlaw-2797	101	17	indication	indication	NOUN
taxlaw-2797	101	18	regulation	regulation	NOUN
taxlaw-2797	101	19	is	be	AUX
taxlaw-2797	101	20	prevalent	prevalent	ADJ
taxlaw-2797	101	21	in	in	ADP
taxlaw-2797	101	22	europe	europe	PROPN
taxlaw-2797	101	23	.	.	PUNCT
taxlaw-2797	102	1	in	in	ADP
taxlaw-2797	102	2	1998	1998	NUM
taxlaw-2797	102	3	,	,	PUNCT
taxlaw-2797	102	4	the	the	DET
taxlaw-2797	102	5	e.c	e.c	PROPN
taxlaw-2797	102	6	.	.	PROPN
taxlaw-2797	102	7	promulgated	promulgate	VERB
taxlaw-2797	102	8	a	a	DET
taxlaw-2797	102	9	price	price	NOUN
taxlaw-2797	102	10	indication	indication	NOUN
taxlaw-2797	102	11	directive	directive	NOUN
taxlaw-2797	102	12	that	that	PRON
taxlaw-2797	102	13	directed	direct	VERB
taxlaw-2797	102	14	member	member	NOUN
taxlaw-2797	102	15	states	state	NOUN
taxlaw-2797	102	16	to	to	PART
taxlaw-2797	102	17	adopt	adopt	VERB
taxlaw-2797	102	18	certain	certain	ADJ
taxlaw-2797	102	19	minimum	minimum	ADJ
taxlaw-2797	102	20	price	price	NOUN
taxlaw-2797	102	21	indication	indication	NOUN
taxlaw-2797	102	22	rules	rule	NOUN
taxlaw-2797	102	23	in	in	ADP
taxlaw-2797	102	24	their	their	PRON
taxlaw-2797	102	25	national	national	ADJ
taxlaw-2797	102	26	consumer	consumer	NOUN
taxlaw-2797	102	27	protection	protection	NOUN
taxlaw-2797	102	28	laws.19	laws.19	PROPN
taxlaw-2797	102	29	a	a	DET
taxlaw-2797	102	30	few	few	ADJ
taxlaw-2797	102	31	european	european	ADJ
taxlaw-2797	102	32	countries	country	NOUN
taxlaw-2797	102	33	adopted	adopt	VERB
taxlaw-2797	102	34	price	price	NOUN
taxlaw-2797	102	35	indication	indication	NOUN
taxlaw-2797	102	36	regulations	regulation	NOUN
taxlaw-2797	102	37	in	in	ADP
taxlaw-2797	102	38	their	their	PRON
taxlaw-2797	102	39	consumer	consumer	NOUN
taxlaw-2797	102	40	protection	protection	NOUN
taxlaw-2797	102	41	laws	law	NOUN
taxlaw-2797	102	42	long	long	ADV
taxlaw-2797	102	43	before	before	SCONJ
taxlaw-2797	102	44	the	the	DET
taxlaw-2797	102	45	e.c	e.c	PROPN
taxlaw-2797	102	46	.	.	PROPN
taxlaw-2797	102	47	directive	directive	NOUN
taxlaw-2797	102	48	was	be	AUX
taxlaw-2797	102	49	proposed	propose	VERB
taxlaw-2797	102	50	,	,	PUNCT
taxlaw-2797	102	51	and	and	CCONJ
taxlaw-2797	102	52	other	other	ADJ
taxlaw-2797	102	53	counties	county	NOUN
taxlaw-2797	102	54	followed	follow	VERB
taxlaw-2797	102	55	suit.20	suit.20	PROPN
taxlaw-2797	102	56	similar	similar	ADJ
taxlaw-2797	102	57	regulation	regulation	NOUN
taxlaw-2797	102	58	is	be	AUX
taxlaw-2797	102	59	found	find	VERB
taxlaw-2797	102	60	in	in	ADP
taxlaw-2797	102	61	consumer	consumer	NOUN
taxlaw-2797	102	62	protection	protection	NOUN
taxlaw-2797	102	63	laws	law	NOUN
taxlaw-2797	102	64	(	(	PUNCT
taxlaw-2797	102	65	as	as	ADV
taxlaw-2797	102	66	well	well	ADV
taxlaw-2797	102	67	other	other	ADJ
taxlaw-2797	102	68	laws	law	NOUN
taxlaw-2797	102	69	)	)	PUNCT
taxlaw-2797	102	70	of	of	ADP
taxlaw-2797	102	71	non	non	ADJ
taxlaw-2797	102	72	-	-	ADJ
taxlaw-2797	102	73	european	european	ADJ
taxlaw-2797	102	74	countries	country	NOUN
taxlaw-2797	102	75	,	,	PUNCT
taxlaw-2797	102	76	such	such	ADJ
taxlaw-2797	102	77	as	as	ADP
taxlaw-2797	102	78	new	new	ADJ
taxlaw-2797	102	79	zealand21	zealand21	NOUN
taxlaw-2797	102	80	and	and	CCONJ
taxlaw-2797	102	81	israel.22	israel.22	PROPN
taxlaw-2797	102	82	australia	australia	PROPN
taxlaw-2797	102	83	has	have	AUX
taxlaw-2797	102	84	been	be	AUX
taxlaw-2797	102	85	trying	try	VERB
taxlaw-2797	102	86	in	in	ADP
taxlaw-2797	102	87	recent	recent	ADJ
taxlaw-2797	102	88	years	year	NOUN
taxlaw-2797	102	89	to	to	PART
taxlaw-2797	102	90	amend	amend	VERB
taxlaw-2797	102	91	its	its	PRON
taxlaw-2797	102	92	trade	trade	NOUN
taxlaw-2797	102	93	practices	practice	NOUN
taxlaw-2797	102	94	act	act	NOUN
taxlaw-2797	102	95	of	of	ADP
taxlaw-2797	102	96	1974	1974	NUM
taxlaw-2797	102	97	in	in	ADP
taxlaw-2797	102	98	a	a	DET
taxlaw-2797	102	99	similar	similar	ADJ
taxlaw-2797	102	100	manner.23	manner.23	NOUN
taxlaw-2797	102	101	this	this	DET
taxlaw-2797	102	102	article	article	NOUN
taxlaw-2797	102	103	focuses	focus	VERB
taxlaw-2797	102	104	on	on	ADP
taxlaw-2797	102	105	the	the	DET
taxlaw-2797	102	106	tax	tax	NOUN
taxlaw-2797	102	107	component	component	NOUN
taxlaw-2797	102	108	of	of	ADP
taxlaw-2797	102	109	price	price	NOUN
taxlaw-2797	102	110	indication	indication	NOUN
taxlaw-2797	102	111	15	15	NUM
taxlaw-2797	102	112	.	.	PUNCT
taxlaw-2797	103	1	see	see	VERB
taxlaw-2797	103	2	,	,	PUNCT
taxlaw-2797	103	3	e.g.	e.g.	ADV
taxlaw-2797	103	4	,	,	PUNCT
taxlaw-2797	103	5	bureau	bureau	NOUN
taxlaw-2797	103	6	of	of	ADP
taxlaw-2797	103	7	consumer	consumer	NOUN
taxlaw-2797	103	8	protection	protection	NOUN
taxlaw-2797	103	9	,	,	PUNCT
taxlaw-2797	103	10	federal	federal	ADJ
taxlaw-2797	103	11	trade	trade	PROPN
taxlaw-2797	103	12	commission	commission	PROPN
taxlaw-2797	103	13	,	,	PUNCT
taxlaw-2797	103	14	available	available	ADJ
taxlaw-2797	103	15	at	at	ADP
taxlaw-2797	103	16	http://www.ftc.gov/bcp/about.shtm	http://www.ftc.gov/bcp/about.shtm	PROPN
taxlaw-2797	103	17	(	(	PUNCT
taxlaw-2797	103	18	last	last	ADJ
taxlaw-2797	103	19	visited	visit	VERB
taxlaw-2797	103	20	may	may	PROPN
taxlaw-2797	103	21	14	14	NUM
taxlaw-2797	103	22	,	,	PUNCT
taxlaw-2797	103	23	2010	2010	NUM
taxlaw-2797	103	24	)	)	PUNCT
taxlaw-2797	103	25	.	.	PUNCT
taxlaw-2797	104	1	16	16	NUM
taxlaw-2797	104	2	.	.	PUNCT
taxlaw-2797	104	3	see	see	VERB
taxlaw-2797	104	4	generally	generally	ADV
taxlaw-2797	104	5	brian	brian	PROPN
taxlaw-2797	104	6	w.	w.	PROPN
taxlaw-2797	104	7	harvey	harvey	PROPN
taxlaw-2797	104	8	&	&	CCONJ
taxlaw-2797	104	9	deborah	deborah	PROPN
taxlaw-2797	104	10	l.	l.	PROPN
taxlaw-2797	104	11	parry	parry	PROPN
taxlaw-2797	104	12	,	,	PUNCT
taxlaw-2797	104	13	the	the	DET
taxlaw-2797	104	14	law	law	NOUN
taxlaw-2797	104	15	of	of	ADP
taxlaw-2797	104	16	consumer	consumer	NOUN
taxlaw-2797	104	17	protection	protection	NOUN
taxlaw-2797	104	18	and	and	CCONJ
taxlaw-2797	104	19	fair	fair	ADJ
taxlaw-2797	104	20	trading	trading	NOUN
taxlaw-2797	104	21	372–383	372–383	NUM
taxlaw-2797	104	22	(	(	PUNCT
taxlaw-2797	104	23	4th	4th	ADJ
taxlaw-2797	104	24	ed	ed	NOUN
taxlaw-2797	104	25	.	.	PROPN
taxlaw-2797	104	26	1992	1992	NUM
taxlaw-2797	104	27	)	)	PUNCT
taxlaw-2797	104	28	.	.	PUNCT
taxlaw-2797	105	1	17	17	NUM
taxlaw-2797	105	2	.	.	X
taxlaw-2797	106	1	see	see	VERB
taxlaw-2797	106	2	,	,	PUNCT
taxlaw-2797	106	3	e.g.	e.g.	ADV
taxlaw-2797	106	4	,	,	PUNCT
taxlaw-2797	106	5	directive	directive	NOUN
taxlaw-2797	106	6	98/6	98/6	NUM
taxlaw-2797	106	7	,	,	PUNCT
taxlaw-2797	106	8	supra	supra	NOUN
taxlaw-2797	106	9	note	note	NOUN
taxlaw-2797	106	10	9	9	NUM
taxlaw-2797	106	11	;	;	PUNCT
taxlaw-2797	106	12	code	code	NOUN
taxlaw-2797	106	13	of	of	ADP
taxlaw-2797	106	14	practice	practice	NOUN
taxlaw-2797	106	15	for	for	ADP
taxlaw-2797	106	16	traders	trader	NOUN
taxlaw-2797	106	17	on	on	ADP
taxlaw-2797	106	18	price	price	NOUN
taxlaw-2797	106	19	indications	indication	NOUN
taxlaw-2797	106	20	,	,	PUNCT
taxlaw-2797	106	21	1988	1988	NUM
taxlaw-2797	106	22	,	,	PUNCT
taxlaw-2797	106	23	s.i	s.i	PROPN
taxlaw-2797	106	24	.	.	PROPN
taxlaw-2797	106	25	1988/2078	1988/2078	NUM
taxlaw-2797	106	26	,	,	PUNCT
taxlaw-2797	106	27	part	part	NOUN
taxlaw-2797	106	28	2	2	NUM
taxlaw-2797	106	29	,	,	PUNCT
taxlaw-2797	106	30	¶	¶	PROPN
taxlaw-2797	106	31	2.2.4	2.2.4	NUM
taxlaw-2797	106	32	(	(	PUNCT
taxlaw-2797	106	33	eng	eng	PROPN
taxlaw-2797	106	34	.	.	PUNCT
taxlaw-2797	106	35	)	)	PUNCT
taxlaw-2797	107	1	[	[	X
taxlaw-2797	107	2	hereinafter	hereinafter	NOUN
taxlaw-2797	107	3	code	code	NOUN
taxlaw-2797	107	4	of	of	ADP
taxlaw-2797	107	5	practice	practice	NOUN
taxlaw-2797	107	6	for	for	ADP
taxlaw-2797	107	7	traders	trader	NOUN
taxlaw-2797	107	8	]	]	PUNCT
taxlaw-2797	107	9	.	.	PUNCT
taxlaw-2797	108	1	18	18	NUM
taxlaw-2797	108	2	.	.	X
taxlaw-2797	109	1	directive	directive	NOUN
taxlaw-2797	109	2	98/6	98/6	PROPN
taxlaw-2797	109	3	,	,	PUNCT
taxlaw-2797	109	4	supra	supra	ADJ
taxlaw-2797	109	5	note	note	NOUN
taxlaw-2797	109	6	9	9	NUM
taxlaw-2797	109	7	,	,	PUNCT
taxlaw-2797	109	8	¶¶	¶¶	PROPN
taxlaw-2797	109	9	1	1	NUM
taxlaw-2797	109	10	,	,	PUNCT
taxlaw-2797	109	11	6	6	NUM
taxlaw-2797	109	12	.	.	NOUN
taxlaw-2797	109	13	19	19	NUM
taxlaw-2797	109	14	.	.	PUNCT
taxlaw-2797	110	1	i	i	PRON
taxlaw-2797	110	2	d.	d.	PROPN
taxlaw-2797	110	3	20	20	NUM
taxlaw-2797	110	4	.	.	PUNCT
taxlaw-2797	111	1	see	see	VERB
taxlaw-2797	111	2	hans	hans	PROPN
taxlaw-2797	111	3	schulte	schulte	PROPN
taxlaw-2797	111	4	-	-	PUNCT
taxlaw-2797	111	5	nolke	nolke	PROPN
taxlaw-2797	111	6	&	&	CCONJ
taxlaw-2797	111	7	leonie	leonie	PROPN
taxlaw-2797	111	8	meyer	meyer	PROPN
taxlaw-2797	111	9	-	-	PUNCT
taxlaw-2797	111	10	schwickerath	schwickerath	NOUN
taxlaw-2797	111	11	,	,	PUNCT
taxlaw-2797	111	12	price	price	NOUN
taxlaw-2797	111	13	indication	indication	NOUN
taxlaw-2797	111	14	directive	directive	NOUN
taxlaw-2797	111	15	(	(	PUNCT
taxlaw-2797	111	16	98/6	98/6	NUM
taxlaw-2797	111	17	)	)	PUNCT
taxlaw-2797	111	18	,	,	PUNCT
taxlaw-2797	111	19	in	in	ADP
taxlaw-2797	111	20	ec	ec	PROPN
taxlaw-2797	111	21	consumer	consumer	NOUN
taxlaw-2797	111	22	law	law	NOUN
taxlaw-2797	111	23	compendium	compendium	NOUN
taxlaw-2797	111	24	581	581	NUM
taxlaw-2797	111	25	,	,	PUNCT
taxlaw-2797	111	26	584	584	NUM
taxlaw-2797	111	27	(	(	PUNCT
taxlaw-2797	111	28	2007	2007	NUM
taxlaw-2797	111	29	)	)	PUNCT
taxlaw-2797	111	30	.	.	PUNCT
taxlaw-2797	112	1	in	in	ADP
taxlaw-2797	112	2	the	the	DET
taxlaw-2797	112	3	u.k	u.k	PROPN
taxlaw-2797	112	4	.	.	PROPN
taxlaw-2797	112	5	,	,	PUNCT
taxlaw-2797	112	6	for	for	ADP
taxlaw-2797	112	7	example	example	NOUN
taxlaw-2797	112	8	,	,	PUNCT
taxlaw-2797	112	9	courts	court	NOUN
taxlaw-2797	112	10	interpreted	interpret	VERB
taxlaw-2797	112	11	the	the	DET
taxlaw-2797	112	12	trade	trade	NOUN
taxlaw-2797	112	13	description	description	NOUN
taxlaw-2797	112	14	act	act	VERB
taxlaw-2797	112	15	1968	1968	NUM
taxlaw-2797	112	16	to	to	PART
taxlaw-2797	112	17	require	require	VERB
taxlaw-2797	112	18	the	the	DET
taxlaw-2797	112	19	inclusion	inclusion	NOUN
taxlaw-2797	112	20	of	of	ADP
taxlaw-2797	112	21	vat	vat	NOUN
taxlaw-2797	112	22	and	and	CCONJ
taxlaw-2797	112	23	excise	excise	NOUN
taxlaw-2797	112	24	taxes	taxis	NOUN
taxlaw-2797	112	25	in	in	ADP
taxlaw-2797	112	26	presented	present	VERB
taxlaw-2797	112	27	prices	price	NOUN
taxlaw-2797	112	28	.	.	PUNCT
taxlaw-2797	113	1	see	see	VERB
taxlaw-2797	113	2	,	,	PUNCT
taxlaw-2797	113	3	e.g.	e.g.	ADV
taxlaw-2797	113	4	,	,	PUNCT
taxlaw-2797	113	5	richards	richards	PROPN
taxlaw-2797	113	6	v.	v.	ADP
taxlaw-2797	113	7	westminster	westminster	PROPN
taxlaw-2797	113	8	motors	motors	PROPN
taxlaw-2797	113	9	ltd	ltd	PROPN
taxlaw-2797	113	10	.	.	PROPN
taxlaw-2797	113	11	,	,	PUNCT
taxlaw-2797	113	12	r.t.r	r.t.r	PROPN
taxlaw-2797	113	13	.	.	PUNCT
taxlaw-2797	114	1	(	(	PUNCT
taxlaw-2797	114	2	1976	1976	NUM
taxlaw-2797	114	3	)	)	PUNCT
taxlaw-2797	114	4	88	88	NUM
taxlaw-2797	114	5	(	(	PUNCT
taxlaw-2797	114	6	holding	hold	VERB
taxlaw-2797	114	7	that	that	SCONJ
taxlaw-2797	114	8	the	the	DET
taxlaw-2797	114	9	presentation	presentation	NOUN
taxlaw-2797	114	10	of	of	ADP
taxlaw-2797	114	11	a	a	DET
taxlaw-2797	114	12	minibus	minibus	NOUN
taxlaw-2797	114	13	’s	’s	PART
taxlaw-2797	114	14	price	price	NOUN
taxlaw-2797	114	15	,	,	PUNCT
taxlaw-2797	114	16	which	which	PRON
taxlaw-2797	114	17	excluded	exclude	VERB
taxlaw-2797	114	18	taxes	taxis	NOUN
taxlaw-2797	114	19	,	,	PUNCT
taxlaw-2797	114	20	contravened	contravene	VERB
taxlaw-2797	114	21	existing	exist	VERB
taxlaw-2797	114	22	law	law	NOUN
taxlaw-2797	114	23	)	)	PUNCT
taxlaw-2797	114	24	.	.	PUNCT
taxlaw-2797	115	1	this	this	DET
taxlaw-2797	115	2	interpretation	interpretation	NOUN
taxlaw-2797	115	3	was	be	AUX
taxlaw-2797	115	4	later	later	ADV
taxlaw-2797	115	5	made	make	VERB
taxlaw-2797	115	6	explicit	explicit	ADJ
taxlaw-2797	115	7	by	by	ADP
taxlaw-2797	115	8	the	the	DET
taxlaw-2797	115	9	consumer	consumer	NOUN
taxlaw-2797	115	10	protection	protection	PROPN
taxlaw-2797	115	11	act	act	PROPN
taxlaw-2797	115	12	,	,	PUNCT
taxlaw-2797	115	13	1987	1987	NUM
taxlaw-2797	115	14	(	(	PUNCT
taxlaw-2797	115	15	eng	eng	PROPN
taxlaw-2797	115	16	.	.	PUNCT
taxlaw-2797	115	17	)	)	PUNCT
taxlaw-2797	116	1	and	and	CCONJ
taxlaw-2797	116	2	the	the	DET
taxlaw-2797	116	3	code	code	NOUN
taxlaw-2797	116	4	of	of	ADP
taxlaw-2797	116	5	practice	practice	NOUN
taxlaw-2797	116	6	for	for	ADP
taxlaw-2797	116	7	trader	trader	NOUN
taxlaw-2797	116	8	on	on	ADP
taxlaw-2797	116	9	price	price	NOUN
taxlaw-2797	116	10	indications	indication	NOUN
taxlaw-2797	116	11	,	,	PUNCT
taxlaw-2797	116	12	supra	supra	PROPN
taxlaw-2797	116	13	note	note	NOUN
taxlaw-2797	116	14	17	17	NUM
taxlaw-2797	116	15	.	.	PUNCT
taxlaw-2797	117	1	21	21	NUM
taxlaw-2797	117	2	.	.	PUNCT
taxlaw-2797	118	1	see	see	VERB
taxlaw-2797	118	2	,	,	PUNCT
taxlaw-2797	118	3	e.g.	e.g.	ADV
taxlaw-2797	118	4	,	,	PUNCT
taxlaw-2797	118	5	alan	alan	PROPN
taxlaw-2797	118	6	a.	a.	PROPN
taxlaw-2797	118	7	tait	tait	PROPN
taxlaw-2797	118	8	,	,	PUNCT
taxlaw-2797	118	9	value	value	NOUN
taxlaw-2797	118	10	-	-	PUNCT
taxlaw-2797	118	11	added	add	VERB
taxlaw-2797	118	12	tax	tax	NOUN
taxlaw-2797	118	13	:	:	PUNCT
taxlaw-2797	118	14	international	international	ADJ
taxlaw-2797	118	15	practice	practice	NOUN
taxlaw-2797	118	16	and	and	CCONJ
taxlaw-2797	118	17	problems	problem	NOUN
taxlaw-2797	118	18	357	357	NUM
taxlaw-2797	118	19	(	(	PUNCT
taxlaw-2797	118	20	int’l	int’l	NUM
taxlaw-2797	118	21	mon	mon	PROPN
taxlaw-2797	118	22	.	.	PUNCT
taxlaw-2797	119	1	fund	fund	PROPN
taxlaw-2797	119	2	1988	1988	NUM
taxlaw-2797	119	3	)	)	PUNCT
taxlaw-2797	119	4	.	.	PUNCT
taxlaw-2797	120	1	22	22	NUM
taxlaw-2797	120	2	.	.	PUNCT
taxlaw-2797	121	1	see	see	VERB
taxlaw-2797	121	2	consumer	consumer	NOUN
taxlaw-2797	121	3	protection	protection	NOUN
taxlaw-2797	121	4	law	law	NOUN
taxlaw-2797	121	5	,	,	PUNCT
taxlaw-2797	121	6	5741–1981	5741–1981	NUM
taxlaw-2797	121	7	,	,	PUNCT
taxlaw-2797	121	8	35	35	NUM
taxlaw-2797	121	9	lsi	lsi	PROPN
taxlaw-2797	121	10	298	298	NUM
taxlaw-2797	121	11	(	(	PUNCT
taxlaw-2797	121	12	1980–81	1980–81	NUM
taxlaw-2797	121	13	)	)	PUNCT
taxlaw-2797	121	14	(	(	PUNCT
taxlaw-2797	121	15	isr	isr	NOUN
taxlaw-2797	121	16	.	.	PUNCT
taxlaw-2797	121	17	)	)	PUNCT
taxlaw-2797	121	18	.	.	PUNCT
taxlaw-2797	122	1	23	23	NUM
taxlaw-2797	122	2	.	.	X
taxlaw-2797	123	1	see	see	VERB
taxlaw-2797	123	2	,	,	PUNCT
taxlaw-2797	123	3	e.g.	e.g.	ADV
taxlaw-2797	123	4	,	,	PUNCT
taxlaw-2797	123	5	trade	trade	NOUN
taxlaw-2797	123	6	practices	practice	NOUN
taxlaw-2797	123	7	legislation	legislation	NOUN
taxlaw-2797	123	8	amendment	amendment	NOUN
taxlaw-2797	123	9	bill	bill	NOUN
taxlaw-2797	123	10	,	,	PUNCT
taxlaw-2797	123	11	supra	supra	PROPN
taxlaw-2797	123	12	note	note	NOUN
taxlaw-2797	123	13	10	10	NUM
taxlaw-2797	123	14	(	(	PUNCT
taxlaw-2797	123	15	aus	aus	PROPN
taxlaw-2797	123	16	.	.	PUNCT
taxlaw-2797	123	17	)	)	PUNCT
taxlaw-2797	123	18	;	;	PUNCT
taxlaw-2797	123	19	trade	trade	NOUN
taxlaw-2797	123	20	practices	practice	NOUN
taxlaw-2797	123	21	amendment	amendment	NOUN
taxlaw-2797	123	22	,	,	PUNCT
taxlaw-2797	123	23	supra	supra	PROPN
taxlaw-2797	123	24	note	note	NOUN
taxlaw-2797	123	25	10	10	NUM
taxlaw-2797	123	26	(	(	PUNCT
taxlaw-2797	123	27	aus	aus	PROPN
taxlaw-2797	123	28	.	.	PUNCT
taxlaw-2797	123	29	)	)	PUNCT
taxlaw-2797	123	30	.	.	PUNCT
taxlaw-2797	124	1	224	224	NUM
taxlaw-2797	124	2	columbia	columbia	PROPN
taxlaw-2797	124	3	jour	jour	PROPN
taxlaw-2797	124	4	�	�	PROPN
taxlaw-2797	124	5	al	al	PROPN
taxlaw-2797	124	6	of	of	ADP
taxlaw-2797	124	7	tax	tax	NOUN
taxlaw-2797	124	8	law	law	NOUN
taxlaw-2797	124	9	[	[	X
taxlaw-2797	124	10	vol	vol	NOUN
taxlaw-2797	124	11	.	.	PUNCT
taxlaw-2797	125	1	1:218	1:218	NUM
taxlaw-2797	125	2	regulations	regulation	NOUN
taxlaw-2797	125	3	.	.	PUNCT
taxlaw-2797	126	1	typically	typically	ADV
taxlaw-2797	126	2	,	,	PUNCT
taxlaw-2797	126	3	price	price	NOUN
taxlaw-2797	126	4	indication	indication	NOUN
taxlaw-2797	126	5	regulations	regulation	NOUN
taxlaw-2797	126	6	require	require	VERB
taxlaw-2797	126	7	that	that	SCONJ
taxlaw-2797	126	8	all	all	DET
taxlaw-2797	126	9	taxes	taxis	NOUN
taxlaw-2797	126	10	—	—	PUNCT
taxlaw-2797	126	11	such	such	ADJ
taxlaw-2797	126	12	as	as	ADP
taxlaw-2797	126	13	a	a	DET
taxlaw-2797	126	14	sale	sale	NOUN
taxlaw-2797	126	15	tax	tax	NOUN
taxlaw-2797	126	16	or	or	CCONJ
taxlaw-2797	126	17	vat	vat	NOUN
taxlaw-2797	126	18	—	—	PUNCT
taxlaw-2797	126	19	be	be	AUX
taxlaw-2797	126	20	included	include	VERB
taxlaw-2797	126	21	in	in	ADP
taxlaw-2797	126	22	the	the	DET
taxlaw-2797	126	23	presented	present	VERB
taxlaw-2797	126	24	price.24	price.24	NOUN
taxlaw-2797	126	25	this	this	PRON
taxlaw-2797	126	26	is	be	AUX
taxlaw-2797	126	27	the	the	DET
taxlaw-2797	126	28	rule	rule	NOUN
taxlaw-2797	126	29	,	,	PUNCT
taxlaw-2797	126	30	for	for	ADP
taxlaw-2797	126	31	example	example	NOUN
taxlaw-2797	126	32	,	,	PUNCT
taxlaw-2797	126	33	in	in	ADP
taxlaw-2797	126	34	european	european	ADJ
taxlaw-2797	126	35	countries	country	NOUN
taxlaw-2797	126	36	and	and	CCONJ
taxlaw-2797	126	37	in	in	ADP
taxlaw-2797	126	38	several	several	ADJ
taxlaw-2797	126	39	other	other	ADJ
taxlaw-2797	126	40	countries	country	NOUN
taxlaw-2797	126	41	,	,	PUNCT
taxlaw-2797	126	42	such	such	ADJ
taxlaw-2797	126	43	as	as	ADP
taxlaw-2797	126	44	israel	israel	PROPN
taxlaw-2797	126	45	and	and	CCONJ
taxlaw-2797	126	46	china.25	china.25	PROPN
taxlaw-2797	126	47	canada	canada	PROPN
taxlaw-2797	126	48	has	have	AUX
taxlaw-2797	126	49	been	be	AUX
taxlaw-2797	126	50	considering	consider	VERB
taxlaw-2797	126	51	tax	tax	NOUN
taxlaw-2797	126	52	-	-	PUNCT
taxlaw-2797	126	53	inclusive	inclusive	ADJ
taxlaw-2797	126	54	price	price	NOUN
taxlaw-2797	126	55	presentation	presentation	NOUN
taxlaw-2797	126	56	for	for	ADP
taxlaw-2797	126	57	more	more	ADJ
taxlaw-2797	126	58	than	than	ADP
taxlaw-2797	126	59	a	a	DET
taxlaw-2797	126	60	decade.26	decade.26	NOUN
taxlaw-2797	126	61	interestingly	interestingly	ADV
taxlaw-2797	126	62	,	,	PUNCT
taxlaw-2797	126	63	in	in	ADP
taxlaw-2797	126	64	the	the	DET
taxlaw-2797	126	65	u.s	u.s	PROPN
taxlaw-2797	126	66	.	.	PROPN
taxlaw-2797	126	67	,	,	PUNCT
taxlaw-2797	126	68	no	no	DET
taxlaw-2797	126	69	price	price	NOUN
taxlaw-2797	126	70	indication	indication	NOUN
taxlaw-2797	126	71	regulation	regulation	NOUN
taxlaw-2797	126	72	has	have	AUX
taxlaw-2797	126	73	been	be	AUX
taxlaw-2797	126	74	proposed	propose	VERB
taxlaw-2797	126	75	and	and	CCONJ
taxlaw-2797	126	76	prices	price	NOUN
taxlaw-2797	126	77	are	be	AUX
taxlaw-2797	126	78	tax	tax	NOUN
taxlaw-2797	126	79	-	-	PUNCT
taxlaw-2797	126	80	exclusive	exclusive	ADJ
taxlaw-2797	126	81	—	—	PUNCT
taxlaw-2797	126	82	that	that	ADV
taxlaw-2797	126	83	is	is	ADV
taxlaw-2797	126	84	,	,	PUNCT
taxlaw-2797	126	85	sales	sale	NOUN
taxlaw-2797	126	86	taxes	taxis	NOUN
taxlaw-2797	126	87	are	be	AUX
taxlaw-2797	126	88	not	not	PART
taxlaw-2797	126	89	included	include	VERB
taxlaw-2797	126	90	in	in	ADP
taxlaw-2797	126	91	presented	present	VERB
taxlaw-2797	126	92	prices	price	NOUN
taxlaw-2797	126	93	.	.	PUNCT
taxlaw-2797	127	1	the	the	DET
taxlaw-2797	127	2	difference	difference	NOUN
taxlaw-2797	127	3	in	in	ADP
taxlaw-2797	127	4	consumer	consumer	NOUN
taxlaw-2797	127	5	protection	protection	NOUN
taxlaw-2797	127	6	reactions	reaction	NOUN
taxlaw-2797	127	7	between	between	ADP
taxlaw-2797	127	8	europe	europe	PROPN
taxlaw-2797	127	9	and	and	CCONJ
taxlaw-2797	127	10	the	the	DET
taxlaw-2797	127	11	u.s	u.s	PROPN
taxlaw-2797	127	12	.	.	PROPN
taxlaw-2797	127	13	is	be	AUX
taxlaw-2797	127	14	most	most	ADV
taxlaw-2797	127	15	likely	likely	ADJ
taxlaw-2797	127	16	due	due	ADJ
taxlaw-2797	127	17	to	to	ADP
taxlaw-2797	127	18	substantial	substantial	ADJ
taxlaw-2797	127	19	differences	difference	NOUN
taxlaw-2797	127	20	in	in	ADP
taxlaw-2797	127	21	consumption	consumption	NOUN
taxlaw-2797	127	22	tax	tax	NOUN
taxlaw-2797	127	23	burdens.27	burdens.27	PROPN
taxlaw-2797	127	24	consumption	consumption	NOUN
taxlaw-2797	127	25	tax	tax	NOUN
taxlaw-2797	127	26	rates	rate	NOUN
taxlaw-2797	127	27	are	be	AUX
taxlaw-2797	127	28	much	much	ADV
taxlaw-2797	127	29	higher	high	ADJ
taxlaw-2797	127	30	in	in	ADP
taxlaw-2797	127	31	european	european	ADJ
taxlaw-2797	127	32	countries	country	NOUN
taxlaw-2797	127	33	;	;	PUNCT
taxlaw-2797	127	34	vat	vat	NOUN
taxlaw-2797	127	35	rates	rate	NOUN
taxlaw-2797	127	36	in	in	ADP
taxlaw-2797	127	37	europe	europe	PROPN
taxlaw-2797	127	38	range	range	VERB
taxlaw-2797	127	39	from	from	ADP
taxlaw-2797	127	40	7.6	7.6	NUM
taxlaw-2797	127	41	%	%	NOUN
taxlaw-2797	127	42	(	(	PUNCT
taxlaw-2797	127	43	switzerland	switzerland	PROPN
taxlaw-2797	127	44	)	)	PUNCT
taxlaw-2797	127	45	to	to	ADP
taxlaw-2797	127	46	25	25	NUM
taxlaw-2797	127	47	%	%	NOUN
taxlaw-2797	127	48	(	(	PUNCT
taxlaw-2797	127	49	denmark	denmark	NOUN
taxlaw-2797	127	50	,	,	PUNCT
taxlaw-2797	127	51	norway	norway	PROPN
taxlaw-2797	127	52	,	,	PUNCT
taxlaw-2797	127	53	sweden	sweden	PROPN
taxlaw-2797	127	54	)	)	PUNCT
taxlaw-2797	127	55	with	with	ADP
taxlaw-2797	127	56	an	an	DET
taxlaw-2797	127	57	average	average	ADJ
taxlaw-2797	127	58	vat	vat	NOUN
taxlaw-2797	127	59	rate	rate	NOUN
taxlaw-2797	127	60	of	of	ADP
taxlaw-2797	127	61	19.5%,28	19.5%,28	NUM
taxlaw-2797	127	62	while	while	SCONJ
taxlaw-2797	127	63	the	the	DET
taxlaw-2797	127	64	highest	high	ADJ
taxlaw-2797	127	65	state	state	NOUN
taxlaw-2797	127	66	sales	sale	NOUN
taxlaw-2797	127	67	tax	tax	NOUN
taxlaw-2797	127	68	rate	rate	NOUN
taxlaw-2797	127	69	in	in	ADP
taxlaw-2797	127	70	the	the	DET
taxlaw-2797	127	71	u.s	u.s	PROPN
taxlaw-2797	127	72	.	.	PROPN
taxlaw-2797	127	73	only	only	ADV
taxlaw-2797	127	74	recently	recently	ADV
taxlaw-2797	127	75	reached	reach	VERB
taxlaw-2797	127	76	8.25	8.25	NUM
taxlaw-2797	127	77	%	%	NOUN
taxlaw-2797	127	78	(	(	PUNCT
taxlaw-2797	127	79	california).29	california).29	PROPN
taxlaw-2797	127	80	additionally	additionally	ADV
taxlaw-2797	127	81	,	,	PUNCT
taxlaw-2797	127	82	the	the	DET
taxlaw-2797	127	83	state	state	NOUN
taxlaw-2797	127	84	sales	sale	NOUN
taxlaw-2797	127	85	tax	tax	NOUN
taxlaw-2797	127	86	base	base	NOUN
taxlaw-2797	127	87	in	in	ADP
taxlaw-2797	127	88	the	the	DET
taxlaw-2797	127	89	us	us	PROPN
taxlaw-2797	127	90	is	be	AUX
taxlaw-2797	127	91	narrower	narrow	ADJ
taxlaw-2797	127	92	than	than	ADP
taxlaw-2797	127	93	the	the	DET
taxlaw-2797	127	94	typical	typical	ADJ
taxlaw-2797	127	95	european	european	ADJ
taxlaw-2797	127	96	vat	vat	NOUN
taxlaw-2797	127	97	base	base	NOUN
taxlaw-2797	127	98	.	.	PUNCT
taxlaw-2797	128	1	indeed	indeed	ADV
taxlaw-2797	128	2	,	,	PUNCT
taxlaw-2797	128	3	the	the	DET
taxlaw-2797	128	4	tax	tax	NOUN
taxlaw-2797	128	5	inclusion	inclusion	NOUN
taxlaw-2797	128	6	issue	issue	NOUN
taxlaw-2797	128	7	is	be	AUX
taxlaw-2797	128	8	expected	expect	VERB
taxlaw-2797	128	9	to	to	PART
taxlaw-2797	128	10	become	become	VERB
taxlaw-2797	128	11	much	much	ADV
taxlaw-2797	128	12	more	more	ADV
taxlaw-2797	128	13	important	important	ADJ
taxlaw-2797	128	14	for	for	ADP
taxlaw-2797	128	15	american	american	ADJ
taxlaw-2797	128	16	consumers	consumer	NOUN
taxlaw-2797	128	17	in	in	ADP
taxlaw-2797	128	18	the	the	DET
taxlaw-2797	128	19	future	future	NOUN
taxlaw-2797	128	20	.	.	PUNCT
taxlaw-2797	129	1	first	first	ADV
taxlaw-2797	129	2	,	,	PUNCT
taxlaw-2797	129	3	sales	sale	NOUN
taxlaw-2797	129	4	taxes	taxis	NOUN
taxlaw-2797	129	5	are	be	AUX
taxlaw-2797	129	6	generally	generally	ADV
taxlaw-2797	129	7	rising.30	rising.30	VERB
taxlaw-2797	129	8	second	second	ADV
taxlaw-2797	129	9	,	,	PUNCT
taxlaw-2797	129	10	and	and	CCONJ
taxlaw-2797	129	11	more	more	ADV
taxlaw-2797	129	12	significantly	significantly	ADV
taxlaw-2797	129	13	,	,	PUNCT
taxlaw-2797	129	14	a	a	DET
taxlaw-2797	129	15	federal	federal	ADJ
taxlaw-2797	129	16	consumption	consumption	NOUN
taxlaw-2797	129	17	tax	tax	NOUN
taxlaw-2797	129	18	—	—	PUNCT
taxlaw-2797	129	19	whether	whether	SCONJ
taxlaw-2797	129	20	in	in	ADP
taxlaw-2797	129	21	the	the	DET
taxlaw-2797	129	22	form	form	NOUN
taxlaw-2797	129	23	of	of	ADP
taxlaw-2797	129	24	national	national	ADJ
taxlaw-2797	129	25	retail	retail	ADJ
taxlaw-2797	129	26	sales	sale	NOUN
taxlaw-2797	129	27	tax	tax	NOUN
taxlaw-2797	129	28	or	or	CCONJ
taxlaw-2797	129	29	national	national	ADJ
taxlaw-2797	129	30	vat	vat	NOUN
taxlaw-2797	129	31	—	—	PUNCT
taxlaw-2797	129	32	is	be	AUX
taxlaw-2797	129	33	being	be	AUX
taxlaw-2797	129	34	seriously	seriously	ADV
taxlaw-2797	129	35	considered	consider	VERB
taxlaw-2797	129	36	in	in	ADP
taxlaw-2797	129	37	the	the	DET
taxlaw-2797	129	38	u.s	u.s	PROPN
taxlaw-2797	129	39	.	.	PROPN
taxlaw-2797	129	40	an	an	DET
taxlaw-2797	129	41	academic	academic	ADJ
taxlaw-2797	129	42	preference	preference	NOUN
taxlaw-2797	129	43	for	for	ADP
taxlaw-2797	129	44	consumption	consumption	NOUN
taxlaw-2797	129	45	24	24	NUM
taxlaw-2797	129	46	.	.	PUNCT
taxlaw-2797	130	1	directive	directive	NOUN
taxlaw-2797	130	2	98/6	98/6	PROPN
taxlaw-2797	130	3	,	,	PUNCT
taxlaw-2797	130	4	supra	supra	ADJ
taxlaw-2797	130	5	note	note	NOUN
taxlaw-2797	130	6	9	9	NUM
taxlaw-2797	130	7	,	,	PUNCT
taxlaw-2797	130	8	art	art	NOUN
taxlaw-2797	130	9	.	.	PUNCT
taxlaw-2797	131	1	2	2	NUM
taxlaw-2797	131	2	.	.	NUM
taxlaw-2797	131	3	25	25	NUM
taxlaw-2797	131	4	.	.	X
taxlaw-2797	132	1	for	for	ADP
taxlaw-2797	132	2	israel	israel	PROPN
taxlaw-2797	132	3	,	,	PUNCT
taxlaw-2797	132	4	see	see	VERB
taxlaw-2797	132	5	consumer	consumer	NOUN
taxlaw-2797	132	6	protection	protection	NOUN
taxlaw-2797	132	7	law	law	NOUN
taxlaw-2797	132	8	,	,	PUNCT
taxlaw-2797	132	9	supra	supra	PROPN
taxlaw-2797	132	10	note	note	PROPN
taxlaw-2797	132	11	22	22	NUM
taxlaw-2797	132	12	,	,	PUNCT
taxlaw-2797	132	13	§	§	PROPN
taxlaw-2797	132	14	§	§	PROPN
taxlaw-2797	132	15	17a	17a	NOUN
taxlaw-2797	132	16	,	,	PUNCT
taxlaw-2797	132	17	17b	17b	NUM
taxlaw-2797	132	18	.	.	PUNCT
taxlaw-2797	133	1	26	26	NUM
taxlaw-2797	133	2	.	.	PUNCT
taxlaw-2797	134	1	in	in	ADP
taxlaw-2797	134	2	canada	canada	PROPN
taxlaw-2797	134	3	,	,	PUNCT
taxlaw-2797	134	4	prices	price	NOUN
taxlaw-2797	134	5	are	be	AUX
taxlaw-2797	134	6	tax	tax	NOUN
taxlaw-2797	134	7	-	-	PUNCT
taxlaw-2797	134	8	exclusive	exclusive	ADJ
taxlaw-2797	134	9	.	.	PUNCT
taxlaw-2797	135	1	since	since	SCONJ
taxlaw-2797	135	2	1997	1997	NUM
taxlaw-2797	135	3	,	,	PUNCT
taxlaw-2797	135	4	a	a	DET
taxlaw-2797	135	5	harmonized	harmonized	ADJ
taxlaw-2797	135	6	sales	sale	NOUN
taxlaw-2797	135	7	tax	tax	NOUN
taxlaw-2797	135	8	(	(	PUNCT
taxlaw-2797	135	9	hst	hst	NOUN
taxlaw-2797	135	10	)	)	PUNCT
taxlaw-2797	135	11	has	have	AUX
taxlaw-2797	135	12	been	be	AUX
taxlaw-2797	135	13	adopted	adopt	VERB
taxlaw-2797	135	14	in	in	ADP
taxlaw-2797	135	15	three	three	NUM
taxlaw-2797	135	16	canadian	canadian	ADJ
taxlaw-2797	135	17	provinces	province	NOUN
taxlaw-2797	135	18	(	(	PUNCT
taxlaw-2797	135	19	nova	nova	PROPN
taxlaw-2797	135	20	scotia	scotia	PROPN
taxlaw-2797	135	21	,	,	PUNCT
taxlaw-2797	135	22	new	new	PROPN
taxlaw-2797	135	23	brunswick	brunswick	PROPN
taxlaw-2797	135	24	,	,	PUNCT
taxlaw-2797	135	25	newfoundland	newfoundland	PROPN
taxlaw-2797	135	26	and	and	CCONJ
taxlaw-2797	135	27	labrador	labrador	NOUN
taxlaw-2797	135	28	)	)	PUNCT
taxlaw-2797	135	29	as	as	ADV
taxlaw-2797	135	30	well	well	ADV
taxlaw-2797	135	31	as	as	ADP
taxlaw-2797	135	32	quebec	quebec	PROPN
taxlaw-2797	135	33	.	.	PUNCT
taxlaw-2797	136	1	see	see	VERB
taxlaw-2797	136	2	http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gsttps/gnrl/hw-eng.html	http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gsttps/gnrl/hw-eng.html	PROPN
taxlaw-2797	136	3	(	(	PUNCT
taxlaw-2797	136	4	last	last	ADJ
taxlaw-2797	136	5	visited	visit	VERB
taxlaw-2797	136	6	may	may	PROPN
taxlaw-2797	136	7	14	14	NUM
taxlaw-2797	136	8	,	,	PUNCT
taxlaw-2797	136	9	2010	2010	NUM
taxlaw-2797	136	10	)	)	PUNCT
taxlaw-2797	136	11	.	.	PUNCT
taxlaw-2797	137	1	under	under	ADP
taxlaw-2797	137	2	the	the	DET
taxlaw-2797	137	3	hst	hst	PROPN
taxlaw-2797	137	4	,	,	PUNCT
taxlaw-2797	137	5	prices	price	NOUN
taxlaw-2797	137	6	are	be	AUX
taxlaw-2797	137	7	supposed	suppose	VERB
taxlaw-2797	137	8	to	to	PART
taxlaw-2797	137	9	include	include	VERB
taxlaw-2797	137	10	taxes	taxis	NOUN
taxlaw-2797	137	11	.	.	PUNCT
taxlaw-2797	138	1	however	however	ADV
taxlaw-2797	138	2	,	,	PUNCT
taxlaw-2797	138	3	this	this	DET
taxlaw-2797	138	4	part	part	NOUN
taxlaw-2797	138	5	of	of	ADP
taxlaw-2797	138	6	the	the	DET
taxlaw-2797	138	7	hst	hst	PROPN
taxlaw-2797	138	8	has	have	AUX
taxlaw-2797	138	9	not	not	PART
taxlaw-2797	138	10	yet	yet	ADV
taxlaw-2797	138	11	come	come	VERB
taxlaw-2797	138	12	into	into	ADP
taxlaw-2797	138	13	effect	effect	NOUN
taxlaw-2797	138	14	.	.	PUNCT
taxlaw-2797	139	1	in	in	ADP
taxlaw-2797	139	2	late	late	ADJ
taxlaw-2797	139	3	2008	2008	NUM
taxlaw-2797	139	4	,	,	PUNCT
taxlaw-2797	139	5	canadian	canadian	ADJ
taxlaw-2797	139	6	bill	bill	NOUN
taxlaw-2797	139	7	no	no	INTJ
taxlaw-2797	139	8	.	.	PROPN
taxlaw-2797	140	1	101	101	NUM
taxlaw-2797	140	2	,	,	PUNCT
taxlaw-2797	140	3	supra	supra	PROPN
taxlaw-2797	140	4	note	note	NOUN
taxlaw-2797	140	5	10	10	NUM
taxlaw-2797	140	6	,	,	PUNCT
taxlaw-2797	140	7	was	be	AUX
taxlaw-2797	140	8	presented	present	VERB
taxlaw-2797	140	9	for	for	ADP
taxlaw-2797	140	10	consideration	consideration	NOUN
taxlaw-2797	140	11	in	in	ADP
taxlaw-2797	140	12	prince	prince	PROPN
taxlaw-2797	140	13	edward	edward	PROPN
taxlaw-2797	140	14	island	island	PROPN
taxlaw-2797	140	15	;	;	PUNCT
taxlaw-2797	140	16	the	the	DET
taxlaw-2797	140	17	bill	bill	NOUN
taxlaw-2797	140	18	proposes	propose	VERB
taxlaw-2797	140	19	a	a	DET
taxlaw-2797	140	20	reform	reform	NOUN
taxlaw-2797	140	21	of	of	ADP
taxlaw-2797	140	22	tax	tax	NOUN
taxlaw-2797	140	23	-	-	PUNCT
taxlaw-2797	140	24	inclusive	inclusive	ADJ
taxlaw-2797	140	25	pricing	pricing	NOUN
taxlaw-2797	140	26	.	.	PUNCT
taxlaw-2797	141	1	27	27	NUM
taxlaw-2797	141	2	.	.	X
taxlaw-2797	142	1	for	for	ADP
taxlaw-2797	142	2	example	example	NOUN
taxlaw-2797	142	3	,	,	PUNCT
taxlaw-2797	142	4	it	it	PRON
taxlaw-2797	142	5	can	can	AUX
taxlaw-2797	142	6	be	be	AUX
taxlaw-2797	142	7	argued	argue	VERB
taxlaw-2797	142	8	that	that	SCONJ
taxlaw-2797	142	9	the	the	DET
taxlaw-2797	142	10	difference	difference	NOUN
taxlaw-2797	142	11	is	be	AUX
taxlaw-2797	142	12	in	in	ADP
taxlaw-2797	142	13	the	the	DET
taxlaw-2797	142	14	political	political	ADJ
taxlaw-2797	142	15	reaction	reaction	NOUN
taxlaw-2797	142	16	to	to	ADP
taxlaw-2797	142	17	the	the	DET
taxlaw-2797	142	18	“	"	PUNCT
taxlaw-2797	142	19	fiscal	fiscal	ADJ
taxlaw-2797	142	20	illusion	illusion	NOUN
taxlaw-2797	142	21	”	"	PUNCT
taxlaw-2797	142	22	effect	effect	NOUN
taxlaw-2797	142	23	.	.	PUNCT
taxlaw-2797	143	1	under	under	ADP
taxlaw-2797	143	2	the	the	DET
taxlaw-2797	143	3	“	"	PUNCT
taxlaw-2797	143	4	fiscal	fiscal	ADJ
taxlaw-2797	143	5	illusion	illusion	NOUN
taxlaw-2797	143	6	”	"	PUNCT
taxlaw-2797	143	7	hypothesis	hypothesis	NOUN
taxlaw-2797	143	8	,	,	PUNCT
taxlaw-2797	143	9	individual	individual	ADJ
taxlaw-2797	143	10	voters	voter	NOUN
taxlaw-2797	143	11	may	may	AUX
taxlaw-2797	143	12	be	be	AUX
taxlaw-2797	143	13	unaware	unaware	ADJ
taxlaw-2797	143	14	of	of	ADP
taxlaw-2797	143	15	the	the	DET
taxlaw-2797	143	16	true	true	ADJ
taxlaw-2797	143	17	tax	tax	NOUN
taxlaw-2797	143	18	burden	burden	NOUN
taxlaw-2797	143	19	if	if	SCONJ
taxlaw-2797	143	20	prices	price	NOUN
taxlaw-2797	143	21	are	be	AUX
taxlaw-2797	143	22	presented	present	VERB
taxlaw-2797	143	23	inclusive	inclusive	ADJ
taxlaw-2797	143	24	of	of	ADP
taxlaw-2797	143	25	consumption	consumption	NOUN
taxlaw-2797	143	26	taxes	taxis	NOUN
taxlaw-2797	143	27	.	.	PUNCT
taxlaw-2797	144	1	a	a	DET
taxlaw-2797	144	2	lower	low	ADJ
taxlaw-2797	144	3	tax	tax	NOUN
taxlaw-2797	144	4	rate	rate	NOUN
taxlaw-2797	144	5	(	(	PUNCT
taxlaw-2797	144	6	in	in	ADP
taxlaw-2797	144	7	the	the	DET
taxlaw-2797	144	8	u.s	u.s	PROPN
taxlaw-2797	144	9	.	.	PROPN
taxlaw-2797	144	10	)	)	PUNCT
taxlaw-2797	144	11	may	may	AUX
taxlaw-2797	144	12	be	be	AUX
taxlaw-2797	144	13	more	more	ADV
taxlaw-2797	144	14	susceptible	susceptible	ADJ
taxlaw-2797	144	15	to	to	ADP
taxlaw-2797	144	16	the	the	DET
taxlaw-2797	144	17	fiscal	fiscal	ADJ
taxlaw-2797	144	18	illusion	illusion	NOUN
taxlaw-2797	144	19	effect	effect	NOUN
taxlaw-2797	144	20	then	then	ADV
taxlaw-2797	144	21	the	the	DET
taxlaw-2797	144	22	european	european	ADJ
taxlaw-2797	144	23	higher	high	ADJ
taxlaw-2797	144	24	vat	vat	NOUN
taxlaw-2797	144	25	rate	rate	NOUN
taxlaw-2797	144	26	.	.	PUNCT
taxlaw-2797	145	1	see	see	VERB
taxlaw-2797	145	2	,	,	PUNCT
taxlaw-2797	145	3	e.g.	e.g.	ADV
taxlaw-2797	145	4	,	,	PUNCT
taxlaw-2797	145	5	wallace	wallace	PROPN
taxlaw-2797	145	6	e.	e.	PROPN
taxlaw-2797	145	7	oates	oates	PROPN
taxlaw-2797	145	8	,	,	PUNCT
taxlaw-2797	145	9	on	on	ADP
taxlaw-2797	145	10	the	the	DET
taxlaw-2797	145	11	�	�	PROPN
taxlaw-2797	145	12	ature	ature	NOUN
taxlaw-2797	145	13	and	and	CCONJ
taxlaw-2797	145	14	measurement	measurement	NOUN
taxlaw-2797	145	15	of	of	ADP
taxlaw-2797	145	16	fiscal	fiscal	ADJ
taxlaw-2797	145	17	illusion	illusion	NOUN
taxlaw-2797	145	18	:	:	PUNCT
taxlaw-2797	145	19	a	a	DET
taxlaw-2797	145	20	survey	survey	NOUN
taxlaw-2797	145	21	,	,	PUNCT
taxlaw-2797	145	22	in	in	ADP
taxlaw-2797	145	23	taxation	taxation	NOUN
taxlaw-2797	145	24	and	and	CCONJ
taxlaw-2797	145	25	fiscal	fiscal	ADJ
taxlaw-2797	145	26	federalism	federalism	NOUN
taxlaw-2797	145	27	:	:	PUNCT
taxlaw-2797	145	28	essays	essay	NOUN
taxlaw-2797	145	29	in	in	ADP
taxlaw-2797	145	30	honour	honour	NOUN
taxlaw-2797	145	31	of	of	ADP
taxlaw-2797	145	32	russell	russell	PROPN
taxlaw-2797	145	33	matthews	matthews	PROPN
taxlaw-2797	145	34	65	65	NUM
taxlaw-2797	145	35	,	,	PUNCT
taxlaw-2797	145	36	67–68	67–68	NUM
taxlaw-2797	145	37	(	(	PUNCT
taxlaw-2797	145	38	geoffrey	geoffrey	PROPN
taxlaw-2797	145	39	brennan	brennan	PROPN
taxlaw-2797	145	40	ed	ed	PROPN
taxlaw-2797	145	41	.	.	PROPN
taxlaw-2797	145	42	,	,	PUNCT
taxlaw-2797	145	43	australian	australian	ADJ
taxlaw-2797	145	44	university	university	NOUN
taxlaw-2797	145	45	press	press	NOUN
taxlaw-2797	145	46	1988	1988	NUM
taxlaw-2797	145	47	)	)	PUNCT
taxlaw-2797	145	48	.	.	PUNCT
taxlaw-2797	146	1	see	see	VERB
taxlaw-2797	146	2	also	also	ADV
taxlaw-2797	146	3	infra	infra	VERB
taxlaw-2797	146	4	notes	note	NOUN
taxlaw-2797	146	5	58–60	58–60	NUM
taxlaw-2797	146	6	and	and	CCONJ
taxlaw-2797	146	7	accompanying	accompany	VERB
taxlaw-2797	146	8	text	text	NOUN
taxlaw-2797	146	9	.	.	PUNCT
taxlaw-2797	147	1	28	28	NUM
taxlaw-2797	147	2	.	.	PUNCT
taxlaw-2797	148	1	see	see	VERB
taxlaw-2797	148	2	centre	centre	NOUN
taxlaw-2797	148	3	for	for	ADP
taxlaw-2797	148	4	tax	tax	NOUN
taxlaw-2797	148	5	policy	policy	NOUN
taxlaw-2797	148	6	and	and	CCONJ
taxlaw-2797	148	7	administration	administration	NOUN
taxlaw-2797	148	8	,	,	PUNCT
taxlaw-2797	148	9	oecd	oecd	PROPN
taxlaw-2797	148	10	tax	tax	NOUN
taxlaw-2797	148	11	database	database	NOUN
taxlaw-2797	148	12	,	,	PUNCT
taxlaw-2797	148	13	table	table	NOUN
taxlaw-2797	148	14	iv.1	iv.1	PROPN
taxlaw-2797	148	15	,	,	PUNCT
taxlaw-2797	148	16	http://www.oecd.org/document/60/0,3343,en_2649_34533_1942460_1_1_1_1,00.html	http://www.oecd.org/document/60/0,3343,en_2649_34533_1942460_1_1_1_1,00.html	VERB
taxlaw-2797	148	17	(	(	PUNCT
taxlaw-2797	148	18	follow	follow	VERB
taxlaw-2797	148	19	“	"	PUNCT
taxlaw-2797	148	20	table	table	NOUN
taxlaw-2797	148	21	iv.1	iv.1	NOUN
taxlaw-2797	148	22	”	"	PUNCT
taxlaw-2797	148	23	hyperlink	hyperlink	NOUN
taxlaw-2797	148	24	)	)	PUNCT
taxlaw-2797	148	25	(	(	PUNCT
taxlaw-2797	148	26	last	last	ADJ
taxlaw-2797	148	27	visited	visit	VERB
taxlaw-2797	148	28	may	may	PROPN
taxlaw-2797	148	29	14	14	NUM
taxlaw-2797	148	30	,	,	PUNCT
taxlaw-2797	148	31	2010	2010	NUM
taxlaw-2797	148	32	)	)	PUNCT
taxlaw-2797	148	33	.	.	PUNCT
taxlaw-2797	149	1	rates	rate	NOUN
taxlaw-2797	149	2	are	be	AUX
taxlaw-2797	149	3	presented	present	VERB
taxlaw-2797	149	4	for	for	ADP
taxlaw-2797	149	5	2007	2007	NUM
taxlaw-2797	149	6	.	.	PUNCT
taxlaw-2797	150	1	see	see	AUX
taxlaw-2797	150	2	also	also	ADV
taxlaw-2797	150	3	council	council	VERB
taxlaw-2797	150	4	directive	directive	NOUN
taxlaw-2797	150	5	2006/112	2006/112	PROPN
taxlaw-2797	150	6	,	,	PUNCT
taxlaw-2797	150	7	arts	art	NOUN
taxlaw-2797	150	8	.	.	PUNCT
taxlaw-2797	151	1	96	96	NUM
taxlaw-2797	151	2	,	,	PUNCT
taxlaw-2797	151	3	97	97	NUM
taxlaw-2797	151	4	,	,	PUNCT
taxlaw-2797	151	5	2006	2006	NUM
taxlaw-2797	151	6	o.j	o.j	PROPN
taxlaw-2797	151	7	.	.	PUNCT
taxlaw-2797	152	1	(	(	PUNCT
taxlaw-2797	152	2	l	l	NOUN
taxlaw-2797	152	3	347	347	NUM
taxlaw-2797	152	4	)	)	PUNCT
taxlaw-2797	152	5	1	1	NUM
taxlaw-2797	152	6	,	,	PUNCT
taxlaw-2797	152	7	40	40	NUM
taxlaw-2797	152	8	(	(	PUNCT
taxlaw-2797	152	9	ec	ec	PROPN
taxlaw-2797	152	10	)	)	PUNCT
taxlaw-2797	153	1	[	[	X
taxlaw-2797	153	2	hereinafter	hereinafter	NOUN
taxlaw-2797	153	3	council	council	NOUN
taxlaw-2797	153	4	directive	directive	NOUN
taxlaw-2797	153	5	2006/112	2006/112	PROPN
taxlaw-2797	153	6	]	]	PUNCT
taxlaw-2797	153	7	(	(	PUNCT
taxlaw-2797	153	8	demonstrating	demonstrate	VERB
taxlaw-2797	153	9	the	the	DET
taxlaw-2797	153	10	common	common	ADJ
taxlaw-2797	153	11	system	system	NOUN
taxlaw-2797	153	12	of	of	ADP
taxlaw-2797	153	13	value	value	NOUN
taxlaw-2797	153	14	-	-	PUNCT
taxlaw-2797	153	15	added	add	VERB
taxlaw-2797	153	16	tax	tax	NOUN
taxlaw-2797	153	17	)	)	PUNCT
taxlaw-2797	153	18	.	.	PUNCT
taxlaw-2797	154	1	29	29	NUM
taxlaw-2797	154	2	.	.	PUNCT
taxlaw-2797	154	3	see	see	VERB
taxlaw-2797	154	4	the	the	DET
taxlaw-2797	154	5	tax	tax	NOUN
taxlaw-2797	154	6	foundation	foundation	NOUN
taxlaw-2797	154	7	,	,	PUNCT
taxlaw-2797	154	8	state	state	NOUN
taxlaw-2797	154	9	sales	sale	NOUN
taxlaw-2797	154	10	,	,	PUNCT
taxlaw-2797	154	11	gasoline	gasoline	NOUN
taxlaw-2797	154	12	,	,	PUNCT
taxlaw-2797	154	13	cigarette	cigarette	NOUN
taxlaw-2797	154	14	,	,	PUNCT
taxlaw-2797	154	15	and	and	CCONJ
taxlaw-2797	154	16	alcohol	alcohol	NOUN
taxlaw-2797	154	17	tax	tax	NOUN
taxlaw-2797	154	18	rates	rate	NOUN
taxlaw-2797	154	19	by	by	ADP
taxlaw-2797	154	20	state	state	NOUN
taxlaw-2797	154	21	,	,	PUNCT
taxlaw-2797	154	22	2000–2009	2000–2009	NUM
taxlaw-2797	154	23	,	,	PUNCT
taxlaw-2797	154	24	http://www.taxfoundation.org/taxdata/show/245.html	http://www.taxfoundation.org/taxdata/show/245.html	PROPN
taxlaw-2797	154	25	(	(	PUNCT
taxlaw-2797	154	26	last	last	ADJ
taxlaw-2797	154	27	visited	visit	VERB
taxlaw-2797	154	28	may	may	PROPN
taxlaw-2797	154	29	14	14	NUM
taxlaw-2797	154	30	,	,	PUNCT
taxlaw-2797	154	31	2010	2010	NUM
taxlaw-2797	154	32	)	)	PUNCT
taxlaw-2797	155	1	[	[	X
taxlaw-2797	155	2	hereinafter	hereinafter	NOUN
taxlaw-2797	155	3	state	state	NOUN
taxlaw-2797	155	4	sales	sale	NOUN
taxlaw-2797	155	5	]	]	PUNCT
taxlaw-2797	155	6	.	.	PUNCT
taxlaw-2797	156	1	rates	rate	NOUN
taxlaw-2797	156	2	are	be	AUX
taxlaw-2797	156	3	presented	present	VERB
taxlaw-2797	156	4	for	for	ADP
taxlaw-2797	156	5	2009	2009	NUM
taxlaw-2797	156	6	.	.	PUNCT
taxlaw-2797	157	1	30	30	NUM
taxlaw-2797	157	2	.	.	PUNCT
taxlaw-2797	158	1	i	i	PRON
taxlaw-2797	158	2	d.	d.	PROPN
taxlaw-2797	158	3	2010	2010	NUM
taxlaw-2797	158	4	]	]	PUNCT
taxlaw-2797	158	5	tax	tax	NOUN
taxlaw-2797	158	6	-	-	PUNCT
taxlaw-2797	158	7	exclusive	exclusive	ADJ
taxlaw-2797	158	8	prici	prici	NOUN
taxlaw-2797	158	9	�	�	PROPN
taxlaw-2797	158	10	g	g	NOUN
taxlaw-2797	158	11	225	225	NUM
taxlaw-2797	158	12	tax	tax	NOUN
taxlaw-2797	158	13	base	base	NOUN
taxlaw-2797	158	14	has	have	AUX
taxlaw-2797	158	15	been	be	AUX
taxlaw-2797	158	16	building	build	VERB
taxlaw-2797	158	17	for	for	ADP
taxlaw-2797	158	18	more	more	ADJ
taxlaw-2797	158	19	than	than	ADP
taxlaw-2797	158	20	three	three	NUM
taxlaw-2797	158	21	decades.31	decades.31	NOUN
taxlaw-2797	158	22	government	government	NOUN
taxlaw-2797	158	23	agencies	agency	NOUN
taxlaw-2797	158	24	have	have	AUX
taxlaw-2797	158	25	been	be	AUX
taxlaw-2797	158	26	attentive	attentive	ADJ
taxlaw-2797	158	27	and	and	CCONJ
taxlaw-2797	158	28	devised	devise	VERB
taxlaw-2797	158	29	several	several	ADJ
taxlaw-2797	158	30	plans	plan	NOUN
taxlaw-2797	158	31	for	for	ADP
taxlaw-2797	158	32	the	the	DET
taxlaw-2797	158	33	introduction	introduction	NOUN
taxlaw-2797	158	34	of	of	ADP
taxlaw-2797	158	35	consumption	consumption	NOUN
taxlaw-2797	158	36	taxes	taxis	NOUN
taxlaw-2797	158	37	into	into	ADP
taxlaw-2797	158	38	the	the	DET
taxlaw-2797	158	39	u.s	u.s	PROPN
taxlaw-2797	158	40	.	.	PROPN
taxlaw-2797	158	41	tax	tax	NOUN
taxlaw-2797	158	42	system.32	system.32	PROPN
taxlaw-2797	158	43	these	these	DET
taxlaw-2797	158	44	proposals	proposal	NOUN
taxlaw-2797	158	45	have	have	AUX
taxlaw-2797	158	46	been	be	AUX
taxlaw-2797	158	47	debated	debate	VERB
taxlaw-2797	158	48	and	and	CCONJ
taxlaw-2797	158	49	scrutinized	scrutinize	VERB
taxlaw-2797	158	50	for	for	ADP
taxlaw-2797	158	51	quite	quite	DET
taxlaw-2797	158	52	some	some	DET
taxlaw-2797	158	53	time	time	NOUN
taxlaw-2797	159	1	now.33	now.33	ADJ
taxlaw-2797	159	2	replacing	replace	VERB
taxlaw-2797	159	3	the	the	DET
taxlaw-2797	159	4	federal	federal	ADJ
taxlaw-2797	159	5	income	income	NOUN
taxlaw-2797	159	6	tax	tax	NOUN
taxlaw-2797	159	7	system	system	NOUN
taxlaw-2797	159	8	with	with	ADP
taxlaw-2797	159	9	a	a	DET
taxlaw-2797	159	10	national	national	ADJ
taxlaw-2797	159	11	retail	retail	ADJ
taxlaw-2797	159	12	sales	sale	NOUN
taxlaw-2797	159	13	tax	tax	NOUN
taxlaw-2797	159	14	would	would	AUX
taxlaw-2797	159	15	require	require	VERB
taxlaw-2797	159	16	a	a	DET
taxlaw-2797	159	17	consumption	consumption	NOUN
taxlaw-2797	159	18	tax	tax	NOUN
taxlaw-2797	159	19	rate	rate	NOUN
taxlaw-2797	159	20	in	in	ADP
taxlaw-2797	159	21	the	the	DET
taxlaw-2797	159	22	range	range	NOUN
taxlaw-2797	159	23	of	of	ADP
taxlaw-2797	159	24	30%.34	30%.34	NUM
taxlaw-2797	159	25	31	31	NUM
taxlaw-2797	159	26	.	.	PUNCT
taxlaw-2797	160	1	the	the	DET
taxlaw-2797	160	2	literature	literature	NOUN
taxlaw-2797	160	3	is	be	AUX
taxlaw-2797	160	4	voluminous	voluminous	ADJ
taxlaw-2797	160	5	.	.	PUNCT
taxlaw-2797	161	1	see	see	VERB
taxlaw-2797	161	2	,	,	PUNCT
taxlaw-2797	161	3	e.g.	e.g.	ADV
taxlaw-2797	161	4	,	,	PUNCT
taxlaw-2797	161	5	nicholas	nicholas	PROPN
taxlaw-2797	161	6	kaldor	kaldor	PROPN
taxlaw-2797	161	7	,	,	PUNCT
taxlaw-2797	161	8	an	an	DET
taxlaw-2797	161	9	expenditure	expenditure	NOUN
taxlaw-2797	161	10	tax	tax	NOUN
taxlaw-2797	161	11	(	(	PUNCT
taxlaw-2797	161	12	george	george	PROPN
taxlaw-2797	161	13	allen	allen	PROPN
taxlaw-2797	161	14	&	&	CCONJ
taxlaw-2797	161	15	unwin	unwin	PROPN
taxlaw-2797	161	16	ltd	ltd	PROPN
taxlaw-2797	161	17	.	.	PROPN
taxlaw-2797	161	18	1955	1955	NUM
taxlaw-2797	161	19	)	)	PUNCT
taxlaw-2797	161	20	(	(	PUNCT
taxlaw-2797	161	21	1958	1958	NUM
taxlaw-2797	161	22	)	)	PUNCT
taxlaw-2797	161	23	;	;	PUNCT
taxlaw-2797	161	24	alan	alan	PROPN
taxlaw-2797	161	25	j.	j.	PROPN
taxlaw-2797	161	26	auerbach	auerbach	PROPN
taxlaw-2797	161	27	&	&	CCONJ
taxlaw-2797	161	28	lawrence	lawrence	PROPN
taxlaw-2797	161	29	j.	j.	PROPN
taxlaw-2797	161	30	kotlikoff	kotlikoff	PROPN
taxlaw-2797	161	31	,	,	PUNCT
taxlaw-2797	161	32	dynamic	dynamic	ADJ
taxlaw-2797	161	33	fiscal	fiscal	ADJ
taxlaw-2797	161	34	policy	policy	NOUN
taxlaw-2797	161	35	55–87	55–87	NUM
taxlaw-2797	161	36	(	(	PUNCT
taxlaw-2797	161	37	cambridge	cambridge	PROPN
taxlaw-2797	161	38	univ	univ	PROPN
taxlaw-2797	161	39	.	.	PUNCT
taxlaw-2797	162	1	press	press	PROPN
taxlaw-2797	162	2	1987	1987	NUM
taxlaw-2797	162	3	)	)	PUNCT
taxlaw-2797	162	4	;	;	PUNCT
taxlaw-2797	162	5	david	david	PROPN
taxlaw-2797	162	6	bradford	bradford	PROPN
taxlaw-2797	162	7	,	,	PUNCT
taxlaw-2797	162	8	the	the	DET
taxlaw-2797	162	9	case	case	NOUN
taxlaw-2797	162	10	for	for	ADP
taxlaw-2797	162	11	a	a	DET
taxlaw-2797	162	12	personal	personal	ADJ
taxlaw-2797	162	13	consumption	consumption	NOUN
taxlaw-2797	162	14	tax	tax	NOUN
taxlaw-2797	162	15	,	,	PUNCT
taxlaw-2797	162	16	in	in	ADP
taxlaw-2797	162	17	what	what	PRON
taxlaw-2797	162	18	should	should	AUX
taxlaw-2797	162	19	be	be	AUX
taxlaw-2797	162	20	taxed	tax	VERB
taxlaw-2797	162	21	:	:	PUNCT
taxlaw-2797	162	22	income	income	NOUN
taxlaw-2797	162	23	or	or	CCONJ
taxlaw-2797	162	24	expenditure	expenditure	NOUN
taxlaw-2797	162	25	?	?	PUNCT
taxlaw-2797	163	1	a	a	DET
taxlaw-2797	163	2	report	report	NOUN
taxlaw-2797	163	3	of	of	ADP
taxlaw-2797	163	4	a	a	DET
taxlaw-2797	163	5	conference	conference	NOUN
taxlaw-2797	163	6	sponsored	sponsor	VERB
taxlaw-2797	163	7	by	by	ADP
taxlaw-2797	163	8	the	the	DET
taxlaw-2797	163	9	fund	fund	NOUN
taxlaw-2797	163	10	for	for	ADP
taxlaw-2797	163	11	public	public	ADJ
taxlaw-2797	163	12	policy	policy	NOUN
taxlaw-2797	163	13	research	research	NOUN
taxlaw-2797	163	14	and	and	CCONJ
taxlaw-2797	163	15	the	the	DET
taxlaw-2797	163	16	brookings	brookings	PROPN
taxlaw-2797	163	17	institution	institution	NOUN
taxlaw-2797	163	18	75	75	NUM
taxlaw-2797	163	19	,	,	PUNCT
taxlaw-2797	163	20	75–110	75–110	PROPN
taxlaw-2797	163	21	(	(	PUNCT
taxlaw-2797	163	22	joseph	joseph	PROPN
taxlaw-2797	163	23	a.	a.	PROPN
taxlaw-2797	163	24	pechman	pechman	PROPN
taxlaw-2797	163	25	ed	ed	PROPN
taxlaw-2797	163	26	.	.	PROPN
taxlaw-2797	163	27	,	,	PUNCT
taxlaw-2797	163	28	1980	1980	NUM
taxlaw-2797	163	29	)	)	PUNCT
taxlaw-2797	163	30	;	;	PUNCT
taxlaw-2797	163	31	william	william	PROPN
taxlaw-2797	163	32	andrews	andrews	PROPN
taxlaw-2797	163	33	,	,	PUNCT
taxlaw-2797	163	34	a	a	DET
taxlaw-2797	163	35	consumption	consumption	NOUN
taxlaw-2797	163	36	-	-	PUNCT
taxlaw-2797	163	37	type	type	NOUN
taxlaw-2797	163	38	or	or	CCONJ
taxlaw-2797	163	39	cash	cash	NOUN
taxlaw-2797	163	40	flow	flow	NOUN
taxlaw-2797	163	41	personal	personal	ADJ
taxlaw-2797	163	42	income	income	NOUN
taxlaw-2797	163	43	tax	tax	NOUN
taxlaw-2797	163	44	,	,	PUNCT
taxlaw-2797	163	45	87	87	NUM
taxlaw-2797	163	46	harv	harv	NOUN
taxlaw-2797	163	47	.	.	PUNCT
taxlaw-2797	164	1	l.	l.	PROPN
taxlaw-2797	164	2	rev	rev	PROPN
taxlaw-2797	164	3	.	.	PROPN
taxlaw-2797	164	4	1113	1113	NUM
taxlaw-2797	164	5	(	(	PUNCT
taxlaw-2797	164	6	1974	1974	NUM
taxlaw-2797	164	7	)	)	PUNCT
taxlaw-2797	164	8	;	;	PUNCT
taxlaw-2797	164	9	michael	michael	PROPN
taxlaw-2797	164	10	graetz	graetz	PROPN
taxlaw-2797	164	11	,	,	PUNCT
taxlaw-2797	164	12	implementing	implement	VERB
taxlaw-2797	164	13	a	a	DET
taxlaw-2797	164	14	progressive	progressive	ADJ
taxlaw-2797	164	15	consumption	consumption	NOUN
taxlaw-2797	164	16	tax	tax	NOUN
taxlaw-2797	164	17	,	,	PUNCT
taxlaw-2797	164	18	92	92	NUM
taxlaw-2797	164	19	harv	harv	NOUN
taxlaw-2797	164	20	.	.	PUNCT
taxlaw-2797	165	1	l.	l.	PROPN
taxlaw-2797	165	2	rev	rev	PROPN
taxlaw-2797	165	3	1575	1575	NUM
taxlaw-2797	165	4	(	(	PUNCT
taxlaw-2797	165	5	1979	1979	NUM
taxlaw-2797	165	6	)	)	PUNCT
taxlaw-2797	165	7	;	;	PUNCT
taxlaw-2797	165	8	alvin	alvin	PROPN
taxlaw-2797	165	9	warren	warren	PROPN
taxlaw-2797	165	10	,	,	PUNCT
taxlaw-2797	165	11	would	would	AUX
taxlaw-2797	165	12	a	a	DET
taxlaw-2797	165	13	consumption	consumption	NOUN
taxlaw-2797	165	14	tax	tax	NOUN
taxlaw-2797	165	15	be	be	AUX
taxlaw-2797	165	16	fairer	fair	ADJ
taxlaw-2797	165	17	than	than	ADP
taxlaw-2797	165	18	an	an	DET
taxlaw-2797	165	19	income	income	NOUN
taxlaw-2797	165	20	tax	tax	NOUN
taxlaw-2797	165	21	?	?	PUNCT
taxlaw-2797	165	22	,	,	PUNCT
taxlaw-2797	165	23	89	89	NUM
taxlaw-2797	165	24	yale	yale	PROPN
taxlaw-2797	165	25	l.	l.	PROPN
taxlaw-2797	165	26	j.	j.	PROPN
taxlaw-2797	165	27	1081	1081	NUM
taxlaw-2797	165	28	(	(	PUNCT
taxlaw-2797	165	29	1980	1980	NUM
taxlaw-2797	165	30	)	)	PUNCT
taxlaw-2797	165	31	;	;	PUNCT
taxlaw-2797	165	32	robert	robert	PROPN
taxlaw-2797	165	33	e.	e.	PROPN
taxlaw-2797	165	34	hall	hall	PROPN
taxlaw-2797	165	35	&	&	CCONJ
taxlaw-2797	165	36	alvin	alvin	PROPN
taxlaw-2797	165	37	rabushka	rabushka	PROPN
taxlaw-2797	165	38	,	,	PUNCT
taxlaw-2797	165	39	the	the	DET
taxlaw-2797	165	40	flat	flat	ADJ
taxlaw-2797	165	41	tax	tax	NOUN
taxlaw-2797	165	42	(	(	PUNCT
taxlaw-2797	165	43	hoover	hoover	NOUN
taxlaw-2797	165	44	inst	inst	NOUN
taxlaw-2797	165	45	.	.	PUNCT
taxlaw-2797	166	1	press	press	NOUN
taxlaw-2797	166	2	2d	2d	NUM
taxlaw-2797	166	3	ed	ed	NOUN
taxlaw-2797	166	4	.	.	PROPN
taxlaw-2797	166	5	1995	1995	NUM
taxlaw-2797	166	6	)	)	PUNCT
taxlaw-2797	167	1	;	;	PUNCT
taxlaw-2797	167	2	joseph	joseph	PROPN
taxlaw-2797	167	3	bankman	bankman	PROPN
taxlaw-2797	167	4	&	&	CCONJ
taxlaw-2797	167	5	thomas	thomas	PROPN
taxlaw-2797	167	6	griffith	griffith	PROPN
taxlaw-2797	167	7	,	,	PUNCT
taxlaw-2797	167	8	is	be	AUX
taxlaw-2797	167	9	the	the	DET
taxlaw-2797	167	10	debate	debate	NOUN
taxlaw-2797	167	11	between	between	ADP
taxlaw-2797	167	12	an	an	DET
taxlaw-2797	167	13	income	income	NOUN
taxlaw-2797	167	14	tax	tax	NOUN
taxlaw-2797	167	15	and	and	CCONJ
taxlaw-2797	167	16	a	a	DET
taxlaw-2797	167	17	consumption	consumption	NOUN
taxlaw-2797	167	18	tax	tax	NOUN
taxlaw-2797	167	19	a	a	DET
taxlaw-2797	167	20	debate	debate	NOUN
taxlaw-2797	167	21	about	about	ADP
taxlaw-2797	167	22	risk	risk	NOUN
taxlaw-2797	167	23	?	?	PUNCT
taxlaw-2797	168	1	does	do	AUX
taxlaw-2797	168	2	it	it	PRON
taxlaw-2797	168	3	matter	matter	VERB
taxlaw-2797	168	4	?	?	PUNCT
taxlaw-2797	168	5	,	,	PUNCT
taxlaw-2797	168	6	47	47	NUM
taxlaw-2797	168	7	tax	tax	NOUN
taxlaw-2797	168	8	l.	l.	PROPN
taxlaw-2797	168	9	rev	rev	PROPN
taxlaw-2797	168	10	.	.	PROPN
taxlaw-2797	169	1	377	377	NUM
taxlaw-2797	169	2	(	(	PUNCT
taxlaw-2797	169	3	1992	1992	NUM
taxlaw-2797	169	4	)	)	PUNCT
taxlaw-2797	169	5	;	;	PUNCT
taxlaw-2797	170	1	barbara	barbara	PROPN
taxlaw-2797	170	2	h.	h.	PROPN
taxlaw-2797	170	3	fried	fried	PROPN
taxlaw-2797	170	4	,	,	PUNCT
taxlaw-2797	170	5	fairness	fairness	NOUN
taxlaw-2797	170	6	and	and	CCONJ
taxlaw-2797	170	7	the	the	DET
taxlaw-2797	170	8	consumption	consumption	NOUN
taxlaw-2797	170	9	tax	tax	NOUN
taxlaw-2797	170	10	,	,	PUNCT
taxlaw-2797	170	11	44	44	NUM
taxlaw-2797	170	12	stan	stan	NOUN
taxlaw-2797	170	13	.	.	PUNCT
taxlaw-2797	171	1	l.	l.	PROPN
taxlaw-2797	171	2	rev	rev	PROPN
taxlaw-2797	171	3	.	.	PROPN
taxlaw-2797	172	1	961	961	NUM
taxlaw-2797	172	2	(	(	PUNCT
taxlaw-2797	172	3	1992	1992	NUM
taxlaw-2797	172	4	)	)	PUNCT
taxlaw-2797	172	5	;	;	PUNCT
taxlaw-2797	173	1	john	john	PROPN
taxlaw-2797	173	2	k.	k.	PROPN
taxlaw-2797	173	3	mcnulty	mcnulty	PROPN
taxlaw-2797	173	4	,	,	PUNCT
taxlaw-2797	173	5	flat	flat	ADJ
taxlaw-2797	173	6	tax	tax	NOUN
taxlaw-2797	173	7	,	,	PUNCT
taxlaw-2797	173	8	consumption	consumption	NOUN
taxlaw-2797	173	9	tax	tax	NOUN
taxlaw-2797	173	10	,	,	PUNCT
taxlaw-2797	173	11	consumption	consumption	NOUN
taxlaw-2797	173	12	-	-	PUNCT
taxlaw-2797	173	13	type	type	NOUN
taxlaw-2797	173	14	proposals	proposal	NOUN
taxlaw-2797	173	15	in	in	ADP
taxlaw-2797	173	16	the	the	DET
taxlaw-2797	173	17	united	united	PROPN
taxlaw-2797	173	18	states	states	PROPN
taxlaw-2797	173	19	:	:	PUNCT
taxlaw-2797	173	20	a	a	DET
taxlaw-2797	173	21	tax	tax	NOUN
taxlaw-2797	173	22	policy	policy	NOUN
taxlaw-2797	173	23	discussion	discussion	NOUN
taxlaw-2797	173	24	of	of	ADP
taxlaw-2797	173	25	fundamental	fundamental	ADJ
taxlaw-2797	173	26	tax	tax	NOUN
taxlaw-2797	173	27	reform	reform	NOUN
taxlaw-2797	173	28	,	,	PUNCT
taxlaw-2797	173	29	88	88	NUM
taxlaw-2797	173	30	cal	cal	NOUN
taxlaw-2797	173	31	.	.	PUNCT
taxlaw-2797	174	1	l.	l.	PROPN
taxlaw-2797	174	2	rev	rev	PROPN
taxlaw-2797	174	3	.	.	PROPN
taxlaw-2797	174	4	2095	2095	NUM
taxlaw-2797	174	5	,	,	PUNCT
taxlaw-2797	174	6	2117–2125	2117–2125	NUM
taxlaw-2797	174	7	(	(	PUNCT
taxlaw-2797	174	8	2000	2000	NUM
taxlaw-2797	174	9	)	)	PUNCT
taxlaw-2797	174	10	;	;	PUNCT
taxlaw-2797	175	1	david	david	PROPN
taxlaw-2797	175	2	bradford	bradford	PROPN
taxlaw-2797	175	3	,	,	PUNCT
taxlaw-2797	175	4	a	a	DET
taxlaw-2797	175	5	tax	tax	NOUN
taxlaw-2797	175	6	system	system	NOUN
taxlaw-2797	175	7	for	for	ADP
taxlaw-2797	175	8	the	the	DET
taxlaw-2797	175	9	twenty	twenty	NUM
taxlaw-2797	175	10	-	-	PUNCT
taxlaw-2797	175	11	first	first	ADJ
taxlaw-2797	175	12	century	century	NOUN
taxlaw-2797	175	13	,	,	PUNCT
taxlaw-2797	175	14	in	in	ADP
taxlaw-2797	175	15	toward	toward	ADP
taxlaw-2797	175	16	fundamental	fundamental	ADJ
taxlaw-2797	175	17	tax	tax	NOUN
taxlaw-2797	175	18	reform	reform	NOUN
taxlaw-2797	175	19	1	1	NUM
taxlaw-2797	175	20	(	(	PUNCT
taxlaw-2797	175	21	alan	alan	PROPN
taxlaw-2797	175	22	j.	j.	PROPN
taxlaw-2797	175	23	auerbach	auerbach	PROPN
taxlaw-2797	175	24	&	&	CCONJ
taxlaw-2797	175	25	kevin	kevin	PROPN
taxlaw-2797	175	26	a.	a.	PROPN
taxlaw-2797	175	27	hassett	hassett	PROPN
taxlaw-2797	175	28	eds	eds	PROPN
taxlaw-2797	175	29	.	.	PROPN
taxlaw-2797	175	30	,	,	PUNCT
taxlaw-2797	175	31	aei	aei	PROPN
taxlaw-2797	175	32	press	press	PROPN
taxlaw-2797	175	33	2005	2005	NUM
taxlaw-2797	175	34	)	)	PUNCT
taxlaw-2797	175	35	;	;	PUNCT
taxlaw-2797	175	36	michael	michael	PROPN
taxlaw-2797	175	37	j.	j.	PROPN
taxlaw-2797	175	38	graetz	graetz	PROPN
taxlaw-2797	175	39	,	,	PUNCT
taxlaw-2797	175	40	100	100	NUM
taxlaw-2797	175	41	million	million	NUM
taxlaw-2797	175	42	unnecessary	unnecessary	ADJ
taxlaw-2797	175	43	returns	return	NOUN
taxlaw-2797	175	44	:	:	PUNCT
taxlaw-2797	175	45	a	a	DET
taxlaw-2797	175	46	fresh	fresh	ADJ
taxlaw-2797	175	47	start	start	NOUN
taxlaw-2797	175	48	for	for	ADP
taxlaw-2797	175	49	the	the	DET
taxlaw-2797	175	50	u.s	u.s	PROPN
taxlaw-2797	175	51	.	.	PROPN
taxlaw-2797	175	52	tax	tax	NOUN
taxlaw-2797	175	53	system	system	NOUN
taxlaw-2797	175	54	,	,	PUNCT
taxlaw-2797	175	55	112	112	NUM
taxlaw-2797	175	56	yale	yale	NOUN
taxlaw-2797	175	57	l	l	PROPN
taxlaw-2797	175	58	.j	.j	PROPN
taxlaw-2797	175	59	.	.	PUNCT
taxlaw-2797	176	1	261	261	NUM
taxlaw-2797	176	2	(	(	PUNCT
taxlaw-2797	176	3	2002	2002	NUM
taxlaw-2797	176	4	)	)	PUNCT
taxlaw-2797	176	5	;	;	PUNCT
taxlaw-2797	176	6	edward	edward	PROPN
taxlaw-2797	176	7	j.	j.	PROPN
taxlaw-2797	176	8	mccaffery	mccaffery	PROPN
taxlaw-2797	176	9	,	,	PUNCT
taxlaw-2797	176	10	a	a	DET
taxlaw-2797	176	11	�	�	NOUN
taxlaw-2797	176	12	ew	ew	NOUN
taxlaw-2797	176	13	understanding	understanding	NOUN
taxlaw-2797	176	14	of	of	ADP
taxlaw-2797	176	15	tax	tax	NOUN
taxlaw-2797	176	16	,	,	PUNCT
taxlaw-2797	176	17	103	103	NUM
taxlaw-2797	176	18	mich	mich	PROPN
taxlaw-2797	176	19	l.	l.	PROPN
taxlaw-2797	176	20	rev	rev	PROPN
taxlaw-2797	176	21	.	.	PROPN
taxlaw-2797	176	22	807	807	NUM
taxlaw-2797	176	23	(	(	PUNCT
taxlaw-2797	176	24	2005	2005	NUM
taxlaw-2797	176	25	)	)	PUNCT
taxlaw-2797	176	26	;	;	PUNCT
taxlaw-2797	176	27	joseph	joseph	PROPN
taxlaw-2797	176	28	bankman	bankman	PROPN
taxlaw-2797	176	29	&	&	CCONJ
taxlaw-2797	176	30	david	david	PROPN
taxlaw-2797	176	31	a.	a.	PROPN
taxlaw-2797	176	32	weisbach	weisbach	PROPN
taxlaw-2797	176	33	,	,	PUNCT
taxlaw-2797	176	34	the	the	DET
taxlaw-2797	176	35	superiority	superiority	NOUN
taxlaw-2797	176	36	of	of	ADP
taxlaw-2797	176	37	an	an	DET
taxlaw-2797	176	38	ideal	ideal	ADJ
taxlaw-2797	176	39	consumption	consumption	NOUN
taxlaw-2797	176	40	tax	tax	NOUN
taxlaw-2797	176	41	over	over	ADP
taxlaw-2797	176	42	an	an	DET
taxlaw-2797	176	43	ideal	ideal	ADJ
taxlaw-2797	176	44	income	income	NOUN
taxlaw-2797	176	45	tax	tax	NOUN
taxlaw-2797	176	46	,	,	PUNCT
taxlaw-2797	176	47	58	58	NUM
taxlaw-2797	176	48	stan	stan	PROPN
taxlaw-2797	176	49	l.	l.	PROPN
taxlaw-2797	176	50	rev	rev	PROPN
taxlaw-2797	176	51	1413	1413	NUM
taxlaw-2797	176	52	(	(	PUNCT
taxlaw-2797	176	53	2006	2006	NUM
taxlaw-2797	176	54	)	)	PUNCT
taxlaw-2797	176	55	;	;	PUNCT
taxlaw-2797	176	56	daniel	daniel	PROPN
taxlaw-2797	176	57	shaviro	shaviro	PROPN
taxlaw-2797	176	58	,	,	PUNCT
taxlaw-2797	176	59	beyond	beyond	ADP
taxlaw-2797	176	60	the	the	DET
taxlaw-2797	176	61	pro	pro	ADJ
taxlaw-2797	176	62	-	-	ADJ
taxlaw-2797	176	63	consumption	consumption	ADJ
taxlaw-2797	176	64	tax	tax	NOUN
taxlaw-2797	176	65	consensus	consensus	NOUN
taxlaw-2797	176	66	,	,	PUNCT
taxlaw-2797	176	67	60	60	NUM
taxlaw-2797	176	68	stan	stan	PROPN
taxlaw-2797	176	69	l.	l.	PROPN
taxlaw-2797	176	70	rev	rev	VERB
taxlaw-2797	176	71	745	745	NUM
taxlaw-2797	176	72	(	(	PUNCT
taxlaw-2797	176	73	2007	2007	NUM
taxlaw-2797	176	74	)	)	PUNCT
taxlaw-2797	176	75	.	.	PUNCT
taxlaw-2797	177	1	32	32	NUM
taxlaw-2797	177	2	.	.	PUNCT
taxlaw-2797	178	1	see	see	VERB
taxlaw-2797	178	2	,	,	PUNCT
taxlaw-2797	178	3	e.g.	e.g.	ADV
taxlaw-2797	178	4	,	,	PUNCT
taxlaw-2797	178	5	david	david	PROPN
taxlaw-2797	178	6	f.	f.	PROPN
taxlaw-2797	178	7	bradford	bradford	PROPN
taxlaw-2797	178	8	&	&	CCONJ
taxlaw-2797	178	9	the	the	DET
taxlaw-2797	178	10	u.s	u.s	PROPN
taxlaw-2797	178	11	.	.	PROPN
taxlaw-2797	178	12	treasury	treasury	PROPN
taxlaw-2797	178	13	tax	tax	NOUN
taxlaw-2797	178	14	policy	policy	NOUN
taxlaw-2797	178	15	staff	staff	NOUN
taxlaw-2797	178	16	,	,	PUNCT
taxlaw-2797	178	17	blueprints	blueprint	NOUN
taxlaw-2797	178	18	for	for	ADP
taxlaw-2797	178	19	basic	basic	ADJ
taxlaw-2797	178	20	tax	tax	NOUN
taxlaw-2797	178	21	reform	reform	NOUN
taxlaw-2797	178	22	(	(	PUNCT
taxlaw-2797	178	23	tax	tax	NOUN
taxlaw-2797	178	24	analysts	analyst	NOUN
taxlaw-2797	178	25	2d	2d	PROPN
taxlaw-2797	178	26	ed	ed	NOUN
taxlaw-2797	178	27	.	.	PROPN
taxlaw-2797	178	28	1984	1984	NUM
taxlaw-2797	178	29	)	)	PUNCT
taxlaw-2797	178	30	;	;	PUNCT
taxlaw-2797	178	31	gregg	gregg	PROPN
taxlaw-2797	178	32	a.	a.	PROPN
taxlaw-2797	178	33	esenwein	esenwein	PROPN
taxlaw-2797	178	34	&	&	CCONJ
taxlaw-2797	178	35	jane	jane	PROPN
taxlaw-2797	178	36	g.	g.	PROPN
taxlaw-2797	178	37	gravelle	gravelle	PROPN
taxlaw-2797	178	38	,	,	PUNCT
taxlaw-2797	178	39	the	the	DET
taxlaw-2797	178	40	flat	flat	ADJ
taxlaw-2797	178	41	tax	tax	NOUN
taxlaw-2797	178	42	,	,	PUNCT
taxlaw-2797	178	43	value	value	NOUN
taxlaw-2797	178	44	-	-	PUNCT
taxlaw-2797	178	45	added	add	VERB
taxlaw-2797	178	46	tax	tax	NOUN
taxlaw-2797	178	47	,	,	PUNCT
taxlaw-2797	178	48	and	and	CCONJ
taxlaw-2797	178	49	national	national	ADJ
taxlaw-2797	178	50	retail	retail	ADJ
taxlaw-2797	178	51	sales	sale	NOUN
taxlaw-2797	178	52	tax	tax	NOUN
taxlaw-2797	178	53	:	:	PUNCT
taxlaw-2797	178	54	overview	overview	NOUN
taxlaw-2797	178	55	of	of	ADP
taxlaw-2797	178	56	the	the	DET
taxlaw-2797	178	57	issues	issue	NOUN
taxlaw-2797	178	58	(	(	PUNCT
taxlaw-2797	178	59	cong	cong	NOUN
taxlaw-2797	178	60	.	.	PUNCT
taxlaw-2797	179	1	res	re	NOUN
taxlaw-2797	179	2	.	.	PUNCT
taxlaw-2797	180	1	rep	rep	PROPN
taxlaw-2797	180	2	.	.	PROPN
taxlaw-2797	180	3	,	,	PUNCT
taxlaw-2797	180	4	libr	libr	PROPN
taxlaw-2797	180	5	.	.	PUNCT
taxlaw-2797	181	1	of	of	ADP
taxlaw-2797	181	2	cong	cong	PROPN
taxlaw-2797	181	3	.	.	PUNCT
taxlaw-2797	181	4	2004	2004	NUM
taxlaw-2797	181	5	)	)	PUNCT
taxlaw-2797	182	1	(	(	PUNCT
taxlaw-2797	182	2	discussing	discuss	VERB
taxlaw-2797	182	3	the	the	DET
taxlaw-2797	182	4	consumption	consumption	NOUN
taxlaw-2797	182	5	tax	tax	NOUN
taxlaw-2797	182	6	base	base	NOUN
taxlaw-2797	182	7	option	option	NOUN
taxlaw-2797	182	8	for	for	ADP
taxlaw-2797	182	9	the	the	DET
taxlaw-2797	182	10	u.s	u.s	PROPN
taxlaw-2797	182	11	.	.	PROPN
taxlaw-2797	182	12	)	)	PUNCT
taxlaw-2797	182	13	;	;	PUNCT
taxlaw-2797	182	14	jane	jane	PROPN
taxlaw-2797	182	15	g.	g.	PROPN
taxlaw-2797	182	16	gravelle	gravelle	PROPN
taxlaw-2797	182	17	,	,	PUNCT
taxlaw-2797	182	18	the	the	DET
taxlaw-2797	182	19	advisory	advisory	ADJ
taxlaw-2797	182	20	panel	panel	NOUN
taxlaw-2797	182	21	’s	’s	PART
taxlaw-2797	182	22	tax	tax	NOUN
taxlaw-2797	182	23	reform	reform	NOUN
taxlaw-2797	182	24	proposals	proposal	NOUN
taxlaw-2797	182	25	(	(	PUNCT
taxlaw-2797	182	26	cong	cong	NOUN
taxlaw-2797	182	27	.	.	PUNCT
taxlaw-2797	183	1	res	re	NOUN
taxlaw-2797	183	2	.	.	PUNCT
taxlaw-2797	184	1	rep	rep	PROPN
taxlaw-2797	184	2	.	.	PROPN
taxlaw-2797	184	3	,	,	PUNCT
taxlaw-2797	184	4	libr	libr	PROPN
taxlaw-2797	184	5	.	.	PUNCT
taxlaw-2797	185	1	of	of	ADP
taxlaw-2797	185	2	cong	cong	PROPN
taxlaw-2797	185	3	.	.	PUNCT
taxlaw-2797	186	1	2006	2006	NUM
taxlaw-2797	186	2	)	)	PUNCT
taxlaw-2797	186	3	(	(	PUNCT
taxlaw-2797	186	4	same	same	ADJ
taxlaw-2797	186	5	)	)	PUNCT
taxlaw-2797	186	6	;	;	PUNCT
taxlaw-2797	186	7	see	see	VERB
taxlaw-2797	186	8	also	also	ADV
taxlaw-2797	186	9	a	a	DET
taxlaw-2797	186	10	list	list	NOUN
taxlaw-2797	186	11	of	of	ADP
taxlaw-2797	186	12	legislative	legislative	ADJ
taxlaw-2797	186	13	proposals	proposal	NOUN
taxlaw-2797	186	14	in	in	ADP
taxlaw-2797	186	15	james	james	PROPN
taxlaw-2797	186	16	m.	m.	PROPN
taxlaw-2797	186	17	bickley	bickley	PROPN
taxlaw-2797	186	18	,	,	PUNCT
taxlaw-2797	186	19	a	a	DET
taxlaw-2797	186	20	value	value	NOUN
taxlaw-2797	186	21	-	-	PUNCT
taxlaw-2797	186	22	added	add	VERB
taxlaw-2797	186	23	tax	tax	NOUN
taxlaw-2797	186	24	contrasted	contrast	VERB
taxlaw-2797	186	25	with	with	ADP
taxlaw-2797	186	26	a	a	DET
taxlaw-2797	186	27	national	national	ADJ
taxlaw-2797	186	28	sales	sale	NOUN
taxlaw-2797	186	29	tax	tax	NOUN
taxlaw-2797	186	30	4–6	4–6	PROPN
taxlaw-2797	186	31	(	(	PUNCT
taxlaw-2797	186	32	cong	cong	PROPN
taxlaw-2797	186	33	.	.	PUNCT
taxlaw-2797	187	1	res	re	NOUN
taxlaw-2797	187	2	.	.	PUNCT
taxlaw-2797	188	1	rep	rep	PROPN
taxlaw-2797	188	2	.	.	PROPN
taxlaw-2797	188	3	,	,	PUNCT
taxlaw-2797	188	4	libr	libr	PROPN
taxlaw-2797	188	5	.	.	PUNCT
taxlaw-2797	189	1	of	of	ADP
taxlaw-2797	189	2	cong	cong	PROPN
taxlaw-2797	189	3	.	.	PUNCT
taxlaw-2797	189	4	2004	2004	NUM
taxlaw-2797	189	5	)	)	PUNCT
taxlaw-2797	189	6	.	.	PUNCT
taxlaw-2797	190	1	33	33	NUM
taxlaw-2797	190	2	.	.	PUNCT
taxlaw-2797	191	1	see	see	VERB
taxlaw-2797	191	2	,	,	PUNCT
taxlaw-2797	191	3	e.g.	e.g.	ADV
taxlaw-2797	191	4	,	,	PUNCT
taxlaw-2797	191	5	john	john	PROPN
taxlaw-2797	191	6	l.	l.	PROPN
taxlaw-2797	191	7	mikesell	mikesell	PROPN
taxlaw-2797	191	8	,	,	PUNCT
taxlaw-2797	191	9	the	the	DET
taxlaw-2797	191	10	american	american	ADJ
taxlaw-2797	191	11	retail	retail	ADJ
taxlaw-2797	191	12	sales	sale	NOUN
taxlaw-2797	191	13	tax	tax	NOUN
taxlaw-2797	191	14	:	:	PUNCT
taxlaw-2797	191	15	considerations	consideration	NOUN
taxlaw-2797	191	16	on	on	ADP
taxlaw-2797	191	17	their	their	PRON
taxlaw-2797	191	18	structure	structure	NOUN
taxlaw-2797	191	19	,	,	PUNCT
taxlaw-2797	191	20	operations	operation	NOUN
taxlaw-2797	191	21	,	,	PUNCT
taxlaw-2797	191	22	and	and	CCONJ
taxlaw-2797	191	23	potential	potential	NOUN
taxlaw-2797	191	24	as	as	ADP
taxlaw-2797	191	25	a	a	DET
taxlaw-2797	191	26	foundation	foundation	NOUN
taxlaw-2797	191	27	for	for	ADP
taxlaw-2797	191	28	a	a	DET
taxlaw-2797	191	29	federal	federal	ADJ
taxlaw-2797	191	30	sales	sale	NOUN
taxlaw-2797	191	31	tax	tax	NOUN
taxlaw-2797	191	32	,	,	PUNCT
taxlaw-2797	191	33	50	50	NUM
taxlaw-2797	191	34	nat’l	nat’l	NOUN
taxlaw-2797	191	35	tax	tax	NOUN
taxlaw-2797	191	36	journal	journal	NOUN
taxlaw-2797	191	37	149	149	NUM
taxlaw-2797	191	38	(	(	PUNCT
taxlaw-2797	191	39	1997	1997	NUM
taxlaw-2797	191	40	)	)	PUNCT
taxlaw-2797	191	41	(	(	PUNCT
taxlaw-2797	191	42	discussing	discuss	VERB
taxlaw-2797	191	43	the	the	DET
taxlaw-2797	191	44	consumption	consumption	NOUN
taxlaw-2797	191	45	tax	tax	NOUN
taxlaw-2797	191	46	base	base	NOUN
taxlaw-2797	191	47	option	option	NOUN
taxlaw-2797	191	48	for	for	ADP
taxlaw-2797	191	49	the	the	DET
taxlaw-2797	191	50	u.s	u.s	PROPN
taxlaw-2797	191	51	.	.	PROPN
taxlaw-2797	191	52	)	)	PUNCT
taxlaw-2797	191	53	;	;	PUNCT
taxlaw-2797	191	54	john	john	PROPN
taxlaw-2797	191	55	buckley	buckley	PROPN
taxlaw-2797	191	56	&	&	CCONJ
taxlaw-2797	191	57	diane	diane	PROPN
taxlaw-2797	191	58	lim	lim	PROPN
taxlaw-2797	191	59	rogers	rogers	PROPN
taxlaw-2797	191	60	,	,	PUNCT
taxlaw-2797	191	61	is	be	AUX
taxlaw-2797	191	62	a	a	DET
taxlaw-2797	191	63	�	�	NOUN
taxlaw-2797	191	64	ational	ational	ADJ
taxlaw-2797	191	65	retail	retail	ADJ
taxlaw-2797	191	66	sales	sale	NOUN
taxlaw-2797	191	67	tax	tax	NOUN
taxlaw-2797	191	68	in	in	ADP
taxlaw-2797	191	69	our	our	PRON
taxlaw-2797	191	70	future	future	NOUN
taxlaw-2797	191	71	?	?	PUNCT
taxlaw-2797	192	1	104	104	NUM
taxlaw-2797	192	2	tax	tax	NOUN
taxlaw-2797	192	3	notes	note	NOUN
taxlaw-2797	192	4	1277	1277	NUM
taxlaw-2797	192	5	(	(	PUNCT
taxlaw-2797	192	6	sept	sept	PROPN
taxlaw-2797	192	7	.	.	PROPN
taxlaw-2797	192	8	13	13	NUM
taxlaw-2797	192	9	,	,	PUNCT
taxlaw-2797	192	10	2004	2004	NUM
taxlaw-2797	192	11	)	)	PUNCT
taxlaw-2797	192	12	(	(	PUNCT
taxlaw-2797	192	13	same	same	ADJ
taxlaw-2797	192	14	)	)	PUNCT
taxlaw-2797	192	15	.	.	PUNCT
taxlaw-2797	193	1	34	34	NUM
taxlaw-2797	193	2	.	.	PUNCT
taxlaw-2797	194	1	see	see	VERB
taxlaw-2797	194	2	,	,	PUNCT
taxlaw-2797	194	3	e.g.	e.g.	ADV
taxlaw-2797	194	4	,	,	PUNCT
taxlaw-2797	194	5	william	william	PROPN
taxlaw-2797	194	6	g.	g.	PROPN
taxlaw-2797	194	7	gale	gale	PROPN
taxlaw-2797	194	8	,	,	PUNCT
taxlaw-2797	194	9	the	the	DET
taxlaw-2797	194	10	required	require	VERB
taxlaw-2797	194	11	tax	tax	NOUN
taxlaw-2797	194	12	rate	rate	NOUN
taxlaw-2797	194	13	in	in	ADP
taxlaw-2797	194	14	a	a	DET
taxlaw-2797	194	15	�	�	NOUN
taxlaw-2797	194	16	ational	ational	ADJ
taxlaw-2797	194	17	retail	retail	ADJ
taxlaw-2797	194	18	sales	sale	NOUN
taxlaw-2797	194	19	tax	tax	NOUN
taxlaw-2797	194	20	,	,	PUNCT
taxlaw-2797	194	21	52	52	NUM
taxlaw-2797	194	22	nat’l	nat’l	NOUN
taxlaw-2797	194	23	tax	tax	NOUN
taxlaw-2797	194	24	j.	j.	PROPN
taxlaw-2797	194	25	443	443	PROPN
taxlaw-2797	194	26	,	,	PUNCT
taxlaw-2797	194	27	455–56	455–56	NOUN
taxlaw-2797	194	28	(	(	PUNCT
taxlaw-2797	194	29	1999	1999	NUM
taxlaw-2797	194	30	)	)	PUNCT
taxlaw-2797	194	31	(	(	PUNCT
taxlaw-2797	194	32	arguing	argue	VERB
taxlaw-2797	194	33	that	that	SCONJ
taxlaw-2797	194	34	required	require	VERB
taxlaw-2797	194	35	tax	tax	NOUN
taxlaw-2797	194	36	-	-	PUNCT
taxlaw-2797	194	37	inclusive	inclusive	ADJ
taxlaw-2797	194	38	rate	rate	NOUN
taxlaw-2797	194	39	would	would	AUX
taxlaw-2797	194	40	be	be	AUX
taxlaw-2797	194	41	over	over	ADP
taxlaw-2797	194	42	50	50	NUM
taxlaw-2797	194	43	%	%	NOUN
taxlaw-2797	194	44	and	and	CCONJ
taxlaw-2797	194	45	the	the	DET
taxlaw-2797	194	46	required	required	ADJ
taxlaw-2797	194	47	tax	tax	NOUN
taxlaw-2797	194	48	-	-	PUNCT
taxlaw-2797	194	49	exclusive	exclusive	ADJ
taxlaw-2797	194	50	rate	rate	NOUN
taxlaw-2797	194	51	would	would	AUX
taxlaw-2797	194	52	be	be	AUX
taxlaw-2797	194	53	over	over	ADP
taxlaw-2797	194	54	100	100	NUM
taxlaw-2797	194	55	%	%	NOUN
taxlaw-2797	194	56	)	)	PUNCT
taxlaw-2797	194	57	;	;	PUNCT
taxlaw-2797	194	58	william	william	PROPN
taxlaw-2797	194	59	g.	g.	PROPN
taxlaw-2797	194	60	gale	gale	PROPN
taxlaw-2797	194	61	,	,	PUNCT
taxlaw-2797	194	62	the	the	DET
taxlaw-2797	194	63	�	�	PROPN
taxlaw-2797	194	64	ational	ational	ADJ
taxlaw-2797	194	65	retail	retail	ADJ
taxlaw-2797	194	66	sales	sale	NOUN
taxlaw-2797	194	67	tax	tax	NOUN
taxlaw-2797	194	68	:	:	PUNCT
taxlaw-2797	194	69	what	what	PRON
taxlaw-2797	194	70	would	would	AUX
taxlaw-2797	194	71	the	the	DET
taxlaw-2797	194	72	rate	rate	NOUN
taxlaw-2797	194	73	have	have	VERB
taxlaw-2797	194	74	to	to	PART
taxlaw-2797	194	75	be	be	AUX
taxlaw-2797	194	76	?	?	PUNCT
taxlaw-2797	194	77	,	,	PUNCT
taxlaw-2797	194	78	107	107	NUM
taxlaw-2797	194	79	tax	tax	NOUN
taxlaw-2797	194	80	notes	note	NOUN
taxlaw-2797	194	81	889	889	NUM
taxlaw-2797	194	82	,	,	PUNCT
taxlaw-2797	194	83	896	896	NUM
taxlaw-2797	194	84	,	,	PUNCT
taxlaw-2797	194	85	898–99	898–99	NUM
taxlaw-2797	194	86	(	(	PUNCT
taxlaw-2797	194	87	may	may	PROPN
taxlaw-2797	194	88	16	16	NUM
taxlaw-2797	194	89	,	,	PUNCT
taxlaw-2797	194	90	2005	2005	NUM
taxlaw-2797	194	91	)	)	PUNCT
taxlaw-2797	194	92	(	(	PUNCT
taxlaw-2797	194	93	estimating	estimate	VERB
taxlaw-2797	194	94	consumption	consumption	NOUN
taxlaw-2797	194	95	tax	tax	NOUN
taxlaw-2797	194	96	rates	rate	NOUN
taxlaw-2797	194	97	much	much	ADV
taxlaw-2797	194	98	higher	high	ADJ
taxlaw-2797	194	99	than	than	ADP
taxlaw-2797	194	100	30	30	NUM
taxlaw-2797	194	101	%	%	NOUN
taxlaw-2797	194	102	)	)	PUNCT
taxlaw-2797	194	103	;	;	PUNCT
taxlaw-2797	194	104	charles	charles	PROPN
taxlaw-2797	194	105	mclure	mclure	NOUN
taxlaw-2797	194	106	,	,	PUNCT
taxlaw-2797	194	107	testimony	testimony	NOUN
taxlaw-2797	194	108	before	before	ADP
taxlaw-2797	194	109	the	the	DET
taxlaw-2797	194	110	president	president	NOUN
taxlaw-2797	194	111	’s	’s	PART
taxlaw-2797	194	112	advisory	advisory	ADJ
taxlaw-2797	194	113	panel	panel	NOUN
taxlaw-2797	194	114	on	on	ADP
taxlaw-2797	194	115	tax	tax	NOUN
taxlaw-2797	194	116	reform	reform	NOUN
taxlaw-2797	194	117	(	(	PUNCT
taxlaw-2797	194	118	2005	2005	NUM
taxlaw-2797	194	119	)	)	PUNCT
taxlaw-2797	194	120	,	,	PUNCT
taxlaw-2797	194	121	available	available	ADJ
taxlaw-2797	194	122	at	at	ADP
taxlaw-2797	194	123	http://govinfo.library.unt.edu/taxreformpanel/meetings/meeting-05_11-12_2005.html	http://govinfo.library.unt.edu/taxreformpanel/meetings/meeting-05_11-12_2005.html	NUM
taxlaw-2797	194	124	(	(	PUNCT
taxlaw-2797	194	125	last	last	ADJ
taxlaw-2797	194	126	visited	visit	VERB
taxlaw-2797	194	127	may	may	PROPN
taxlaw-2797	194	128	14	14	NUM
taxlaw-2797	194	129	,	,	PUNCT
taxlaw-2797	194	130	2010	2010	NUM
taxlaw-2797	194	131	)	)	PUNCT
taxlaw-2797	194	132	.	.	PUNCT
taxlaw-2797	195	1	a	a	DET
taxlaw-2797	195	2	choice	choice	NOUN
taxlaw-2797	195	3	of	of	ADP
taxlaw-2797	195	4	mixed	mixed	ADJ
taxlaw-2797	195	5	income	income	NOUN
taxlaw-2797	195	6	and	and	CCONJ
taxlaw-2797	195	7	consumption	consumption	NOUN
taxlaw-2797	195	8	tax	tax	NOUN
taxlaw-2797	195	9	bases	basis	NOUN
taxlaw-2797	195	10	would	would	AUX
taxlaw-2797	195	11	permit	permit	VERB
taxlaw-2797	195	12	226	226	NUM
taxlaw-2797	195	13	columbia	columbia	PROPN
taxlaw-2797	195	14	jour	jour	PROPN
taxlaw-2797	195	15	�	�	PROPN
taxlaw-2797	195	16	al	al	PROPN
taxlaw-2797	195	17	of	of	ADP
taxlaw-2797	195	18	tax	tax	NOUN
taxlaw-2797	195	19	law	law	NOUN
taxlaw-2797	195	20	[	[	X
taxlaw-2797	195	21	vol	vol	NOUN
taxlaw-2797	195	22	.	.	PUNCT
taxlaw-2797	196	1	1:218	1:218	PROPN
taxlaw-2797	196	2	b.	b.	PROPN
taxlaw-2797	196	3	justifying	justify	VERB
taxlaw-2797	196	4	tax	tax	NOUN
taxlaw-2797	196	5	-	-	PUNCT
taxlaw-2797	196	6	inclusive	inclusive	ADJ
taxlaw-2797	196	7	regulation	regulation	NOUN
taxlaw-2797	196	8	there	there	PRON
taxlaw-2797	196	9	is	be	VERB
taxlaw-2797	196	10	no	no	DET
taxlaw-2797	196	11	clear	clear	ADJ
taxlaw-2797	196	12	indication	indication	NOUN
taxlaw-2797	196	13	of	of	ADP
taxlaw-2797	196	14	the	the	DET
taxlaw-2797	196	15	rationales	rationale	NOUN
taxlaw-2797	196	16	for	for	ADP
taxlaw-2797	196	17	tax	tax	NOUN
taxlaw-2797	196	18	-	-	PUNCT
taxlaw-2797	196	19	inclusion	inclusion	NOUN
taxlaw-2797	196	20	regulation	regulation	NOUN
taxlaw-2797	196	21	.	.	PUNCT
taxlaw-2797	197	1	the	the	DET
taxlaw-2797	197	2	e.u	e.u	PROPN
taxlaw-2797	197	3	.	.	PUNCT
taxlaw-2797	197	4	directive	directive	NOUN
taxlaw-2797	197	5	,	,	PUNCT
taxlaw-2797	197	6	for	for	ADP
taxlaw-2797	197	7	example	example	NOUN
taxlaw-2797	197	8	,	,	PUNCT
taxlaw-2797	197	9	indicates	indicate	VERB
taxlaw-2797	197	10	that	that	SCONJ
taxlaw-2797	197	11	price	price	NOUN
taxlaw-2797	197	12	indication	indication	NOUN
taxlaw-2797	197	13	is	be	AUX
taxlaw-2797	197	14	required	require	VERB
taxlaw-2797	197	15	in	in	ADP
taxlaw-2797	197	16	order	order	NOUN
taxlaw-2797	197	17	to	to	PART
taxlaw-2797	197	18	assure	assure	VERB
taxlaw-2797	197	19	precise	precise	ADJ
taxlaw-2797	197	20	,	,	PUNCT
taxlaw-2797	197	21	transparent	transparent	ADJ
taxlaw-2797	197	22	,	,	PUNCT
taxlaw-2797	197	23	and	and	CCONJ
taxlaw-2797	197	24	unambiguous	unambiguous	ADJ
taxlaw-2797	197	25	information	information	NOUN
taxlaw-2797	197	26	for	for	ADP
taxlaw-2797	197	27	consumers	consumer	NOUN
taxlaw-2797	197	28	concerning	concern	VERB
taxlaw-2797	197	29	prices.35	prices.35	NOUN
taxlaw-2797	197	30	the	the	DET
taxlaw-2797	197	31	rationale	rationale	NOUN
taxlaw-2797	197	32	for	for	ADP
taxlaw-2797	197	33	price	price	NOUN
taxlaw-2797	197	34	indication	indication	NOUN
taxlaw-2797	197	35	regulation	regulation	NOUN
taxlaw-2797	197	36	seemingly	seemingly	ADV
taxlaw-2797	197	37	falls	fall	VERB
taxlaw-2797	197	38	squarely	squarely	ADV
taxlaw-2797	197	39	within	within	ADP
taxlaw-2797	197	40	the	the	DET
taxlaw-2797	197	41	general	general	ADJ
taxlaw-2797	197	42	purpose	purpose	NOUN
taxlaw-2797	197	43	of	of	ADP
taxlaw-2797	197	44	consumer	consumer	NOUN
taxlaw-2797	197	45	protection	protection	NOUN
taxlaw-2797	197	46	laws	law	NOUN
taxlaw-2797	197	47	.	.	PUNCT
taxlaw-2797	198	1	if	if	SCONJ
taxlaw-2797	198	2	prices	price	NOUN
taxlaw-2797	198	3	of	of	ADP
taxlaw-2797	198	4	goods	good	NOUN
taxlaw-2797	198	5	and	and	CCONJ
taxlaw-2797	198	6	services	service	NOUN
taxlaw-2797	198	7	are	be	AUX
taxlaw-2797	198	8	not	not	PART
taxlaw-2797	198	9	presented	present	VERB
taxlaw-2797	198	10	clearly	clearly	ADV
taxlaw-2797	198	11	and	and	CCONJ
taxlaw-2797	198	12	do	do	AUX
taxlaw-2797	198	13	not	not	PART
taxlaw-2797	198	14	include	include	VERB
taxlaw-2797	198	15	all	all	DET
taxlaw-2797	198	16	necessary	necessary	ADJ
taxlaw-2797	198	17	expenses	expense	NOUN
taxlaw-2797	198	18	incurred	incur	VERB
taxlaw-2797	198	19	by	by	ADP
taxlaw-2797	198	20	consumers	consumer	NOUN
taxlaw-2797	198	21	who	who	PRON
taxlaw-2797	198	22	purchase	purchase	VERB
taxlaw-2797	198	23	goods	good	NOUN
taxlaw-2797	198	24	or	or	CCONJ
taxlaw-2797	198	25	services	service	NOUN
taxlaw-2797	198	26	,	,	PUNCT
taxlaw-2797	198	27	consumers	consumer	NOUN
taxlaw-2797	198	28	may	may	AUX
taxlaw-2797	198	29	be	be	AUX
taxlaw-2797	198	30	confused	confuse	VERB
taxlaw-2797	198	31	or	or	CCONJ
taxlaw-2797	198	32	misled	mislead	VERB
taxlaw-2797	198	33	.	.	PUNCT
taxlaw-2797	199	1	in	in	ADP
taxlaw-2797	199	2	particular	particular	ADJ
taxlaw-2797	199	3	,	,	PUNCT
taxlaw-2797	199	4	in	in	ADP
taxlaw-2797	199	5	the	the	DET
taxlaw-2797	199	6	tax	tax	NOUN
taxlaw-2797	199	7	inclusion	inclusion	NOUN
taxlaw-2797	199	8	case	case	NOUN
taxlaw-2797	199	9	,	,	PUNCT
taxlaw-2797	199	10	consumers	consumer	NOUN
taxlaw-2797	199	11	may	may	AUX
taxlaw-2797	199	12	perceive	perceive	VERB
taxlaw-2797	199	13	the	the	DET
taxlaw-2797	199	14	price	price	NOUN
taxlaw-2797	199	15	to	to	PART
taxlaw-2797	199	16	be	be	AUX
taxlaw-2797	199	17	lower	low	ADJ
taxlaw-2797	199	18	than	than	ADP
taxlaw-2797	199	19	the	the	DET
taxlaw-2797	199	20	actual	actual	ADJ
taxlaw-2797	199	21	cost	cost	NOUN
taxlaw-2797	199	22	,	,	PUNCT
taxlaw-2797	199	23	because	because	SCONJ
taxlaw-2797	199	24	they	they	PRON
taxlaw-2797	199	25	do	do	AUX
taxlaw-2797	199	26	not	not	PART
taxlaw-2797	199	27	consider	consider	VERB
taxlaw-2797	199	28	non	non	ADJ
taxlaw-2797	199	29	-	-	ADJ
taxlaw-2797	199	30	stated	stated	ADJ
taxlaw-2797	199	31	(	(	PUNCT
taxlaw-2797	199	32	or	or	CCONJ
taxlaw-2797	199	33	separately	separately	ADV
taxlaw-2797	199	34	stated	state	VERB
taxlaw-2797	199	35	)	)	PUNCT
taxlaw-2797	199	36	taxes	taxis	NOUN
taxlaw-2797	199	37	.	.	PUNCT
taxlaw-2797	200	1	that	that	PRON
taxlaw-2797	200	2	is	be	AUX
taxlaw-2797	200	3	,	,	PUNCT
taxlaw-2797	200	4	consumers	consumer	NOUN
taxlaw-2797	200	5	may	may	AUX
taxlaw-2797	200	6	tend	tend	VERB
taxlaw-2797	200	7	to	to	PART
taxlaw-2797	200	8	purchase	purchase	VERB
taxlaw-2797	200	9	more	more	ADJ
taxlaw-2797	200	10	than	than	SCONJ
taxlaw-2797	200	11	they	they	PRON
taxlaw-2797	200	12	would	would	AUX
taxlaw-2797	200	13	have	have	VERB
taxlaw-2797	200	14	if	if	SCONJ
taxlaw-2797	200	15	prices	price	NOUN
taxlaw-2797	200	16	were	be	AUX
taxlaw-2797	200	17	clearly	clearly	ADV
taxlaw-2797	200	18	stated	state	VERB
taxlaw-2797	200	19	and	and	CCONJ
taxlaw-2797	200	20	all	all	DET
taxlaw-2797	200	21	relevant	relevant	ADJ
taxlaw-2797	200	22	taxes	taxis	NOUN
taxlaw-2797	200	23	were	be	AUX
taxlaw-2797	200	24	included.36	included.36	NOUN
taxlaw-2797	200	25	as	as	ADP
taxlaw-2797	200	26	a	a	DET
taxlaw-2797	200	27	result	result	NOUN
taxlaw-2797	200	28	,	,	PUNCT
taxlaw-2797	200	29	consumers	consumer	NOUN
taxlaw-2797	200	30	purchase	purchase	VERB
taxlaw-2797	200	31	goods	good	NOUN
taxlaw-2797	200	32	and	and	CCONJ
taxlaw-2797	200	33	services	service	NOUN
taxlaw-2797	200	34	even	even	ADV
taxlaw-2797	200	35	where	where	SCONJ
taxlaw-2797	200	36	the	the	DET
taxlaw-2797	200	37	marginal	marginal	ADJ
taxlaw-2797	200	38	benefit	benefit	NOUN
taxlaw-2797	200	39	from	from	ADP
taxlaw-2797	200	40	such	such	DET
taxlaw-2797	200	41	a	a	DET
taxlaw-2797	200	42	purchase	purchase	NOUN
taxlaw-2797	200	43	is	be	AUX
taxlaw-2797	200	44	lower	low	ADJ
taxlaw-2797	200	45	than	than	ADP
taxlaw-2797	200	46	the	the	DET
taxlaw-2797	200	47	marginal	marginal	ADJ
taxlaw-2797	200	48	cost	cost	NOUN
taxlaw-2797	200	49	.	.	PUNCT
taxlaw-2797	201	1	this	this	DET
taxlaw-2797	201	2	confusion	confusion	NOUN
taxlaw-2797	201	3	diminishes	diminish	VERB
taxlaw-2797	201	4	consumer	consumer	NOUN
taxlaw-2797	201	5	utility	utility	NOUN
taxlaw-2797	201	6	,	,	PUNCT
taxlaw-2797	201	7	which	which	PRON
taxlaw-2797	201	8	,	,	PUNCT
taxlaw-2797	201	9	in	in	ADP
taxlaw-2797	201	10	turn	turn	NOUN
taxlaw-2797	201	11	,	,	PUNCT
taxlaw-2797	201	12	diminishes	diminish	VERB
taxlaw-2797	201	13	social	social	ADJ
taxlaw-2797	201	14	welfare	welfare	NOUN
taxlaw-2797	201	15	.	.	PUNCT
taxlaw-2797	202	1	a	a	DET
taxlaw-2797	202	2	preventive	preventive	ADJ
taxlaw-2797	202	3	regulatory	regulatory	ADJ
taxlaw-2797	202	4	measure	measure	NOUN
taxlaw-2797	202	5	in	in	ADP
taxlaw-2797	202	6	the	the	DET
taxlaw-2797	202	7	form	form	NOUN
taxlaw-2797	202	8	of	of	ADP
taxlaw-2797	202	9	price	price	NOUN
taxlaw-2797	202	10	indication	indication	NOUN
taxlaw-2797	202	11	supposedly	supposedly	ADV
taxlaw-2797	202	12	eliminates	eliminate	VERB
taxlaw-2797	202	13	this	this	DET
taxlaw-2797	202	14	confusion	confusion	NOUN
taxlaw-2797	202	15	and	and	CCONJ
taxlaw-2797	202	16	is	be	AUX
taxlaw-2797	202	17	thus	thus	ADV
taxlaw-2797	202	18	welfareincreasing	welfareincrease	VERB
taxlaw-2797	202	19	the	the	DET
taxlaw-2797	202	20	necessary	necessary	ADJ
taxlaw-2797	202	21	condition	condition	NOUN
taxlaw-2797	202	22	for	for	ADP
taxlaw-2797	202	23	price	price	NOUN
taxlaw-2797	202	24	indication	indication	NOUN
taxlaw-2797	202	25	regulation	regulation	NOUN
taxlaw-2797	202	26	is	be	AUX
taxlaw-2797	202	27	,	,	PUNCT
taxlaw-2797	202	28	thus	thus	ADV
taxlaw-2797	202	29	,	,	PUNCT
taxlaw-2797	202	30	that	that	SCONJ
taxlaw-2797	202	31	consumers	consumer	NOUN
taxlaw-2797	202	32	are	be	AUX
taxlaw-2797	202	33	confused	confuse	VERB
taxlaw-2797	202	34	in	in	ADP
taxlaw-2797	202	35	a	a	DET
taxlaw-2797	202	36	particular	particular	ADJ
taxlaw-2797	202	37	manner	manner	NOUN
taxlaw-2797	202	38	—	—	PUNCT
taxlaw-2797	202	39	i.e.	i.e.	X
taxlaw-2797	202	40	,	,	PUNCT
taxlaw-2797	202	41	they	they	PRON
taxlaw-2797	202	42	under	under	NOUN
taxlaw-2797	202	43	-	-	PUNCT
taxlaw-2797	202	44	value	value	NOUN
taxlaw-2797	202	45	the	the	DET
taxlaw-2797	202	46	real	real	ADJ
taxlaw-2797	202	47	price	price	NOUN
taxlaw-2797	202	48	.	.	PUNCT
taxlaw-2797	203	1	it	it	PRON
taxlaw-2797	203	2	is	be	AUX
taxlaw-2797	203	3	not	not	PART
taxlaw-2797	203	4	entirely	entirely	ADV
taxlaw-2797	203	5	clear	clear	ADJ
taxlaw-2797	203	6	that	that	SCONJ
taxlaw-2797	203	7	consumers	consumer	NOUN
taxlaw-2797	203	8	indeed	indeed	ADV
taxlaw-2797	203	9	under	under	ADP
taxlaw-2797	203	10	-	-	PUNCT
taxlaw-2797	203	11	value	value	NOUN
taxlaw-2797	203	12	the	the	DET
taxlaw-2797	203	13	prices	price	NOUN
taxlaw-2797	203	14	of	of	ADP
taxlaw-2797	203	15	goods	good	NOUN
taxlaw-2797	203	16	and	and	CCONJ
taxlaw-2797	203	17	services	service	NOUN
taxlaw-2797	203	18	if	if	SCONJ
taxlaw-2797	203	19	prices	price	NOUN
taxlaw-2797	203	20	are	be	AUX
taxlaw-2797	203	21	not	not	PART
taxlaw-2797	203	22	stated	state	VERB
taxlaw-2797	203	23	clearly	clearly	ADV
taxlaw-2797	203	24	.	.	PUNCT
taxlaw-2797	204	1	this	this	PRON
taxlaw-2797	204	2	is	be	AUX
taxlaw-2797	204	3	an	an	DET
taxlaw-2797	204	4	informational	informational	ADJ
taxlaw-2797	204	5	problem	problem	NOUN
taxlaw-2797	204	6	facing	face	VERB
taxlaw-2797	204	7	consumers	consumer	NOUN
taxlaw-2797	204	8	.	.	PUNCT
taxlaw-2797	205	1	consumers	consumer	NOUN
taxlaw-2797	205	2	may	may	AUX
taxlaw-2797	205	3	not	not	PART
taxlaw-2797	205	4	possess	possess	VERB
taxlaw-2797	205	5	the	the	DET
taxlaw-2797	205	6	required	require	VERB
taxlaw-2797	205	7	complete	complete	ADJ
taxlaw-2797	205	8	information	information	NOUN
taxlaw-2797	205	9	about	about	ADP
taxlaw-2797	205	10	purchase	purchase	NOUN
taxlaw-2797	205	11	prices	price	NOUN
taxlaw-2797	205	12	(	(	PUNCT
taxlaw-2797	205	13	and	and	CCONJ
taxlaw-2797	205	14	taxes	taxis	NOUN
taxlaw-2797	205	15	)	)	PUNCT
taxlaw-2797	205	16	,	,	PUNCT
taxlaw-2797	205	17	or	or	CCONJ
taxlaw-2797	205	18	may	may	AUX
taxlaw-2797	205	19	a	a	DET
taxlaw-2797	205	20	lower	low	ADJ
taxlaw-2797	205	21	consumption	consumption	NOUN
taxlaw-2797	205	22	tax	tax	NOUN
taxlaw-2797	205	23	rate	rate	NOUN
taxlaw-2797	205	24	.	.	PUNCT
taxlaw-2797	206	1	35	35	NUM
taxlaw-2797	206	2	.	.	PUNCT
taxlaw-2797	207	1	see	see	VERB
taxlaw-2797	207	2	,	,	PUNCT
taxlaw-2797	207	3	e.g.	e.g.	ADV
taxlaw-2797	207	4	,	,	PUNCT
taxlaw-2797	207	5	directive	directive	NOUN
taxlaw-2797	207	6	98/6	98/6	NUM
taxlaw-2797	207	7	,	,	PUNCT
taxlaw-2797	207	8	supra	supra	NOUN
taxlaw-2797	207	9	note	note	NOUN
taxlaw-2797	207	10	9	9	NUM
taxlaw-2797	207	11	.	.	SYM
taxlaw-2797	207	12	36	36	NUM
taxlaw-2797	207	13	.	.	PUNCT
taxlaw-2797	208	1	additional	additional	ADJ
taxlaw-2797	208	2	support	support	NOUN
taxlaw-2797	208	3	for	for	ADP
taxlaw-2797	208	4	such	such	ADJ
taxlaw-2797	208	5	anticipated	anticipated	ADJ
taxlaw-2797	208	6	consumer	consumer	NOUN
taxlaw-2797	208	7	confusion	confusion	NOUN
taxlaw-2797	208	8	can	can	AUX
taxlaw-2797	208	9	be	be	AUX
taxlaw-2797	208	10	derived	derive	VERB
taxlaw-2797	208	11	from	from	ADP
taxlaw-2797	208	12	the	the	DET
taxlaw-2797	208	13	consistent	consistent	ADJ
taxlaw-2797	208	14	objections	objection	NOUN
taxlaw-2797	208	15	of	of	ADP
taxlaw-2797	208	16	retailers	retailer	NOUN
taxlaw-2797	208	17	and	and	CCONJ
taxlaw-2797	208	18	producers	producer	NOUN
taxlaw-2797	208	19	to	to	ADP
taxlaw-2797	208	20	tax	tax	NOUN
taxlaw-2797	208	21	-	-	PUNCT
taxlaw-2797	208	22	inclusive	inclusive	ADJ
taxlaw-2797	208	23	pricing	pricing	NOUN
taxlaw-2797	208	24	initiatives	initiative	NOUN
taxlaw-2797	208	25	.	.	PUNCT
taxlaw-2797	209	1	(	(	PUNCT
taxlaw-2797	209	2	formally	formally	ADV
taxlaw-2797	209	3	,	,	PUNCT
taxlaw-2797	209	4	retailers	retailer	NOUN
taxlaw-2797	209	5	and	and	CCONJ
taxlaw-2797	209	6	producers	producer	NOUN
taxlaw-2797	209	7	argue	argue	VERB
taxlaw-2797	209	8	that	that	SCONJ
taxlaw-2797	209	9	implementing	implement	VERB
taxlaw-2797	209	10	tax	tax	NOUN
taxlaw-2797	209	11	-	-	PUNCT
taxlaw-2797	209	12	inclusive	inclusive	ADJ
taxlaw-2797	209	13	pricing	pricing	NOUN
taxlaw-2797	209	14	is	be	AUX
taxlaw-2797	209	15	more	more	ADV
taxlaw-2797	209	16	costly	costly	ADJ
taxlaw-2797	209	17	.	.	PUNCT
taxlaw-2797	209	18	)	)	PUNCT
taxlaw-2797	210	1	see	see	VERB
taxlaw-2797	210	2	,	,	PUNCT
taxlaw-2797	210	3	e.g.	e.g.	ADV
taxlaw-2797	210	4	,	,	PUNCT
taxlaw-2797	210	5	john	john	PROPN
taxlaw-2797	210	6	f.	f.	PROPN
taxlaw-2797	210	7	due	due	PROPN
taxlaw-2797	210	8	&	&	CCONJ
taxlaw-2797	210	9	john	john	PROPN
taxlaw-2797	210	10	l.	l.	PROPN
taxlaw-2797	210	11	mikesell	mikesell	PROPN
taxlaw-2797	210	12	,	,	PUNCT
taxlaw-2797	210	13	sales	sale	NOUN
taxlaw-2797	210	14	taxation	taxation	NOUN
taxlaw-2797	210	15	:	:	PUNCT
taxlaw-2797	210	16	state	state	NOUN
taxlaw-2797	210	17	and	and	CCONJ
taxlaw-2797	210	18	local	local	ADJ
taxlaw-2797	210	19	structure	structure	NOUN
taxlaw-2797	210	20	and	and	CCONJ
taxlaw-2797	210	21	administration	administration	NOUN
taxlaw-2797	210	22	30–31	30–31	NUM
taxlaw-2797	210	23	(	(	PUNCT
taxlaw-2797	210	24	johns	johns	PROPN
taxlaw-2797	210	25	hopkins	hopkins	PROPN
taxlaw-2797	210	26	univ	univ	PROPN
taxlaw-2797	210	27	.	.	PUNCT
taxlaw-2797	211	1	press	press	NOUN
taxlaw-2797	211	2	2d	2d	NUM
taxlaw-2797	211	3	ed	ed	NOUN
taxlaw-2797	211	4	.	.	PROPN
taxlaw-2797	211	5	1994	1994	NUM
taxlaw-2797	211	6	)	)	PUNCT
taxlaw-2797	211	7	;	;	PUNCT
taxlaw-2797	211	8	raj	raj	PROPN
taxlaw-2797	211	9	chetty	chetty	PROPN
taxlaw-2797	211	10	et	et	PROPN
taxlaw-2797	211	11	al	al	PROPN
taxlaw-2797	211	12	.	.	PROPN
taxlaw-2797	211	13	,	,	PUNCT
taxlaw-2797	211	14	salience	salience	NOUN
taxlaw-2797	211	15	and	and	CCONJ
taxlaw-2797	211	16	taxation	taxation	NOUN
taxlaw-2797	211	17	:	:	PUNCT
taxlaw-2797	211	18	theory	theory	NOUN
taxlaw-2797	211	19	and	and	CCONJ
taxlaw-2797	211	20	evidence	evidence	NOUN
taxlaw-2797	211	21	,	,	PUNCT
taxlaw-2797	211	22	99	99	NUM
taxlaw-2797	211	23	am	am	NOUN
taxlaw-2797	211	24	.	.	PUNCT
taxlaw-2797	212	1	econ	econ	PROPN
taxlaw-2797	212	2	.	.	PUNCT
taxlaw-2797	213	1	rev	rev	PROPN
taxlaw-2797	213	2	.	.	PROPN
taxlaw-2797	213	3	1145	1145	NUM
taxlaw-2797	213	4	,	,	PUNCT
taxlaw-2797	213	5	1150	1150	NUM
taxlaw-2797	213	6	(	(	PUNCT
taxlaw-2797	213	7	2009	2009	NUM
taxlaw-2797	213	8	)	)	PUNCT
taxlaw-2797	214	1	(	(	PUNCT
taxlaw-2797	214	2	reporting	report	VERB
taxlaw-2797	214	3	that	that	SCONJ
taxlaw-2797	214	4	managers	manager	NOUN
taxlaw-2797	214	5	of	of	ADP
taxlaw-2797	214	6	a	a	DET
taxlaw-2797	214	7	large	large	ADJ
taxlaw-2797	214	8	california	california	PROPN
taxlaw-2797	214	9	grocery	grocery	NOUN
taxlaw-2797	214	10	chain	chain	NOUN
taxlaw-2797	214	11	expected	expect	VERB
taxlaw-2797	214	12	tax	tax	NOUN
taxlaw-2797	214	13	-	-	PUNCT
taxlaw-2797	214	14	inclusive	inclusive	ADJ
taxlaw-2797	214	15	prices	price	NOUN
taxlaw-2797	214	16	to	to	PART
taxlaw-2797	214	17	reduce	reduce	VERB
taxlaw-2797	214	18	sales	sale	NOUN
taxlaw-2797	214	19	)	)	PUNCT
taxlaw-2797	214	20	.	.	PUNCT
taxlaw-2797	215	1	consider	consider	VERB
taxlaw-2797	215	2	also	also	ADV
taxlaw-2797	215	3	retailer	retailer	VERB
taxlaw-2797	215	4	opposition	opposition	NOUN
taxlaw-2797	215	5	to	to	ADP
taxlaw-2797	215	6	canadian	canadian	ADJ
taxlaw-2797	215	7	bill	bill	NOUN
taxlaw-2797	215	8	no	no	INTJ
taxlaw-2797	215	9	.	.	PUNCT
taxlaw-2797	216	1	101	101	NUM
taxlaw-2797	216	2	(	(	PUNCT
taxlaw-2797	216	3	can	can	AUX
taxlaw-2797	216	4	.	.	PUNCT
taxlaw-2797	216	5	)	)	PUNCT
taxlaw-2797	216	6	,	,	PUNCT
taxlaw-2797	216	7	supra	supra	PROPN
taxlaw-2797	216	8	note	note	PROPN
taxlaw-2797	216	9	10	10	NUM
taxlaw-2797	216	10	;	;	PUNCT
taxlaw-2797	216	11	see	see	VERB
taxlaw-2797	216	12	,	,	PUNCT
taxlaw-2797	216	13	e.g.	e.g.	ADV
taxlaw-2797	216	14	,	,	PUNCT
taxlaw-2797	216	15	submission	submission	NOUN
taxlaw-2797	216	16	by	by	ADP
taxlaw-2797	216	17	the	the	DET
taxlaw-2797	216	18	retail	retail	ADJ
taxlaw-2797	216	19	council	council	PROPN
taxlaw-2797	216	20	of	of	ADP
taxlaw-2797	216	21	canada	canada	PROPN
taxlaw-2797	216	22	to	to	ADP
taxlaw-2797	216	23	the	the	DET
taxlaw-2797	216	24	prince	prince	PROPN
taxlaw-2797	216	25	edward	edward	PROPN
taxlaw-2797	216	26	island	island	PROPN
taxlaw-2797	216	27	standing	standing	PROPN
taxlaw-2797	216	28	committee	committee	PROPN
taxlaw-2797	216	29	on	on	ADP
taxlaw-2797	216	30	community	community	NOUN
taxlaw-2797	216	31	affairs	affair	NOUN
taxlaw-2797	216	32	and	and	CCONJ
taxlaw-2797	216	33	economic	economic	ADJ
taxlaw-2797	216	34	development	development	NOUN
taxlaw-2797	216	35	:	:	PUNCT
taxlaw-2797	216	36	review	review	NOUN
taxlaw-2797	216	37	of	of	ADP
taxlaw-2797	216	38	bill	bill	PROPN
taxlaw-2797	216	39	101	101	NUM
taxlaw-2797	216	40	(	(	PUNCT
taxlaw-2797	216	41	feb	feb	PROPN
taxlaw-2797	216	42	.	.	PROPN
taxlaw-2797	216	43	17	17	NUM
taxlaw-2797	216	44	,	,	PUNCT
taxlaw-2797	216	45	2009	2009	NUM
taxlaw-2797	216	46	)	)	PUNCT
taxlaw-2797	216	47	,	,	PUNCT
taxlaw-2797	216	48	available	available	ADJ
taxlaw-2797	216	49	at	at	ADP
taxlaw-2797	216	50	http://webcache.googleusercontent.com/search?q=cache%3a5pmfthpsw3wj%3awww.ret	http://webcache.googleusercontent.com/search?q=cache%3a5pmfthpsw3wj%3awww.ret	PROPN
taxlaw-2797	216	51	ailcouncil.org%2fadvocacy%2ffinancial%2fsubmissions%2fsubmission_pei_taxinpricing	ailcouncil.org%2fadvocacy%2ffinancial%2fsubmissions%2fsubmission_pei_taxinpricing	PROPN
taxlaw-2797	216	52	.	.	PUNCT
taxlaw-2797	217	1	pdf+submission%2c+by+the+retail+council+of+canada%2c+to+the+prince+edward+isl	pdf+submission%2c+by+the+retail+council+of+canada%2c+to+the+prince+edward+isl	NOUN
taxlaw-2797	217	2	and+standing+committee+on+community+affairs+and+economic+development&hl	and+standing+committee+on+community+affairs+and+economic+development&hl	NOUN
taxlaw-2797	217	3	=	=	SYM
taxlaw-2797	217	4	en	en	X
taxlaw-2797	217	5	&	&	CCONJ
taxlaw-2797	217	6	gl	gl	PROPN
taxlaw-2797	217	7	=	=	PROPN
taxlaw-2797	217	8	us	us	PROPN
taxlaw-2797	217	9	(	(	PUNCT
taxlaw-2797	217	10	last	last	ADJ
taxlaw-2797	217	11	visited	visit	VERB
taxlaw-2797	217	12	may	may	PROPN
taxlaw-2797	217	13	14	14	NUM
taxlaw-2797	217	14	,	,	PUNCT
taxlaw-2797	217	15	2010	2010	NUM
taxlaw-2797	217	16	)	)	PUNCT
taxlaw-2797	217	17	.	.	PUNCT
taxlaw-2797	218	1	2010	2010	NUM
taxlaw-2797	218	2	]	]	PUNCT
taxlaw-2797	218	3	tax	tax	NOUN
taxlaw-2797	218	4	-	-	PUNCT
taxlaw-2797	218	5	exclusive	exclusive	ADJ
taxlaw-2797	218	6	prici	prici	NOUN
taxlaw-2797	218	7	�	�	PROPN
taxlaw-2797	218	8	g	g	PROPN
taxlaw-2797	218	9	227	227	NUM
taxlaw-2797	218	10	not	not	PART
taxlaw-2797	218	11	adequately	adequately	ADV
taxlaw-2797	218	12	process	process	VERB
taxlaw-2797	218	13	the	the	DET
taxlaw-2797	218	14	information	information	NOUN
taxlaw-2797	218	15	they	they	PRON
taxlaw-2797	218	16	have	have	AUX
taxlaw-2797	218	17	gathered	gather	VERB
taxlaw-2797	218	18	.	.	PUNCT
taxlaw-2797	219	1	gathering	gather	VERB
taxlaw-2797	219	2	and	and	CCONJ
taxlaw-2797	219	3	processing	processing	NOUN
taxlaw-2797	219	4	information	information	NOUN
taxlaw-2797	219	5	are	be	AUX
taxlaw-2797	219	6	costly	costly	ADJ
taxlaw-2797	219	7	undertakings	undertaking	NOUN
taxlaw-2797	219	8	in	in	ADP
taxlaw-2797	219	9	terms	term	NOUN
taxlaw-2797	219	10	of	of	ADP
taxlaw-2797	219	11	effort	effort	NOUN
taxlaw-2797	219	12	,	,	PUNCT
taxlaw-2797	219	13	time	time	NOUN
taxlaw-2797	219	14	,	,	PUNCT
taxlaw-2797	219	15	and	and	CCONJ
taxlaw-2797	219	16	money	money	NOUN
taxlaw-2797	219	17	.	.	PUNCT
taxlaw-2797	220	1	for	for	ADP
taxlaw-2797	220	2	example	example	NOUN
taxlaw-2797	220	3	,	,	PUNCT
taxlaw-2797	220	4	under	under	ADP
taxlaw-2797	220	5	a	a	DET
taxlaw-2797	220	6	tax	tax	NOUN
taxlaw-2797	220	7	-	-	PUNCT
taxlaw-2797	220	8	exclusive	exclusive	ADJ
taxlaw-2797	220	9	price	price	NOUN
taxlaw-2797	220	10	system	system	NOUN
taxlaw-2797	220	11	,	,	PUNCT
taxlaw-2797	220	12	a	a	DET
taxlaw-2797	220	13	consumer	consumer	NOUN
taxlaw-2797	220	14	may	may	AUX
taxlaw-2797	220	15	not	not	PART
taxlaw-2797	220	16	know	know	VERB
taxlaw-2797	220	17	the	the	DET
taxlaw-2797	220	18	exact	exact	ADJ
taxlaw-2797	220	19	sales	sale	NOUN
taxlaw-2797	220	20	tax	tax	NOUN
taxlaw-2797	220	21	or	or	CCONJ
taxlaw-2797	220	22	value	value	NOUN
taxlaw-2797	220	23	-	-	PUNCT
taxlaw-2797	220	24	added	add	VERB
taxlaw-2797	220	25	tax	tax	NOUN
taxlaw-2797	220	26	that	that	PRON
taxlaw-2797	220	27	applies	apply	VERB
taxlaw-2797	220	28	to	to	ADP
taxlaw-2797	220	29	a	a	DET
taxlaw-2797	220	30	good	good	NOUN
taxlaw-2797	220	31	she	she	PRON
taxlaw-2797	220	32	intends	intend	VERB
taxlaw-2797	220	33	to	to	ADP
taxlaw-2797	220	34	buy;37	buy;37	PROPN
taxlaw-2797	220	35	or	or	CCONJ
taxlaw-2797	220	36	,	,	PUNCT
taxlaw-2797	220	37	even	even	ADV
taxlaw-2797	220	38	if	if	SCONJ
taxlaw-2797	220	39	she	she	PRON
taxlaw-2797	220	40	knows	know	VERB
taxlaw-2797	220	41	the	the	DET
taxlaw-2797	220	42	applicable	applicable	ADJ
taxlaw-2797	220	43	tax	tax	NOUN
taxlaw-2797	220	44	rate	rate	NOUN
taxlaw-2797	220	45	,	,	PUNCT
taxlaw-2797	220	46	she	she	PRON
taxlaw-2797	220	47	may	may	AUX
taxlaw-2797	220	48	not	not	PART
taxlaw-2797	220	49	calculate	calculate	VERB
taxlaw-2797	220	50	the	the	DET
taxlaw-2797	220	51	tax	tax	NOUN
taxlaw-2797	220	52	-	-	PUNCT
taxlaw-2797	220	53	inclusive	inclusive	ADJ
taxlaw-2797	220	54	price	price	NOUN
taxlaw-2797	220	55	correctly	correctly	ADV
taxlaw-2797	220	56	or	or	CCONJ
taxlaw-2797	220	57	may	may	AUX
taxlaw-2797	220	58	be	be	AUX
taxlaw-2797	220	59	reluctant	reluctant	ADJ
taxlaw-2797	220	60	to	to	PART
taxlaw-2797	220	61	make	make	VERB
taxlaw-2797	220	62	any	any	DET
taxlaw-2797	220	63	calculations	calculation	NOUN
taxlaw-2797	220	64	.	.	PUNCT
taxlaw-2797	221	1	the	the	DET
taxlaw-2797	221	2	lack	lack	NOUN
taxlaw-2797	221	3	of	of	ADP
taxlaw-2797	221	4	price	price	NOUN
taxlaw-2797	221	5	information	information	NOUN
taxlaw-2797	221	6	confuses	confuse	VERB
taxlaw-2797	221	7	consumers	consumer	NOUN
taxlaw-2797	221	8	;	;	PUNCT
taxlaw-2797	221	9	as	as	ADP
taxlaw-2797	221	10	a	a	DET
taxlaw-2797	221	11	result	result	NOUN
taxlaw-2797	221	12	,	,	PUNCT
taxlaw-2797	221	13	consumers	consumer	NOUN
taxlaw-2797	221	14	may	may	AUX
taxlaw-2797	221	15	make	make	VERB
taxlaw-2797	221	16	mistakes	mistake	NOUN
taxlaw-2797	221	17	.	.	PUNCT
taxlaw-2797	222	1	yet	yet	ADV
taxlaw-2797	222	2	,	,	PUNCT
taxlaw-2797	222	3	it	it	PRON
taxlaw-2797	222	4	is	be	AUX
taxlaw-2797	222	5	not	not	PART
taxlaw-2797	222	6	necessarily	necessarily	ADV
taxlaw-2797	222	7	correct	correct	ADJ
taxlaw-2797	222	8	that	that	SCONJ
taxlaw-2797	222	9	consumers	consumer	NOUN
taxlaw-2797	222	10	will	will	AUX
taxlaw-2797	222	11	always	always	ADV
taxlaw-2797	222	12	be	be	AUX
taxlaw-2797	222	13	mistaken	mistake	VERB
taxlaw-2797	222	14	in	in	ADP
taxlaw-2797	222	15	a	a	DET
taxlaw-2797	222	16	specific	specific	ADJ
taxlaw-2797	222	17	manner	manner	NOUN
taxlaw-2797	222	18	—	—	PUNCT
taxlaw-2797	222	19	by	by	ADP
taxlaw-2797	222	20	under	under	ADV
taxlaw-2797	222	21	-	-	PUNCT
taxlaw-2797	222	22	valuing	value	VERB
taxlaw-2797	222	23	prices	price	NOUN
taxlaw-2797	222	24	.	.	PUNCT
taxlaw-2797	223	1	the	the	DET
taxlaw-2797	223	2	lack	lack	NOUN
taxlaw-2797	223	3	of	of	ADP
taxlaw-2797	223	4	complete	complete	ADJ
taxlaw-2797	223	5	and	and	CCONJ
taxlaw-2797	223	6	fully	fully	ADV
taxlaw-2797	223	7	processed	process	VERB
taxlaw-2797	223	8	information	information	NOUN
taxlaw-2797	223	9	about	about	ADP
taxlaw-2797	223	10	prices	price	NOUN
taxlaw-2797	223	11	may	may	AUX
taxlaw-2797	223	12	lead	lead	VERB
taxlaw-2797	223	13	to	to	ADP
taxlaw-2797	223	14	overestimation	overestimation	NOUN
taxlaw-2797	223	15	,	,	PUNCT
taxlaw-2797	223	16	or	or	CCONJ
taxlaw-2797	223	17	,	,	PUNCT
taxlaw-2797	223	18	on	on	ADP
taxlaw-2797	223	19	average	average	ADJ
taxlaw-2797	223	20	,	,	PUNCT
taxlaw-2797	223	21	to	to	ADP
taxlaw-2797	223	22	accurate	accurate	ADJ
taxlaw-2797	223	23	estimations	estimation	NOUN
taxlaw-2797	223	24	,	,	PUNCT
taxlaw-2797	223	25	rather	rather	ADV
taxlaw-2797	223	26	than	than	ADP
taxlaw-2797	223	27	undervaluation	undervaluation	NOUN
taxlaw-2797	223	28	of	of	ADP
taxlaw-2797	223	29	prices	price	NOUN
taxlaw-2797	223	30	.	.	PUNCT
taxlaw-2797	224	1	facing	face	VERB
taxlaw-2797	224	2	uncertainty	uncertainty	NOUN
taxlaw-2797	224	3	about	about	ADP
taxlaw-2797	224	4	(	(	PUNCT
taxlaw-2797	224	5	tax	tax	NOUN
taxlaw-2797	224	6	-	-	PUNCT
taxlaw-2797	224	7	inclusive	inclusive	ADJ
taxlaw-2797	224	8	)	)	PUNCT
taxlaw-2797	224	9	prices	price	NOUN
taxlaw-2797	224	10	,	,	PUNCT
taxlaw-2797	224	11	individuals	individual	NOUN
taxlaw-2797	224	12	are	be	AUX
taxlaw-2797	224	13	not	not	PART
taxlaw-2797	224	14	necessarily	necessarily	ADV
taxlaw-2797	224	15	expected	expect	VERB
taxlaw-2797	224	16	to	to	PART
taxlaw-2797	224	17	under	under	ADP
taxlaw-2797	224	18	-	-	PUNCT
taxlaw-2797	224	19	estimate	estimate	NOUN
taxlaw-2797	224	20	real	real	ADJ
taxlaw-2797	224	21	prices	price	NOUN
taxlaw-2797	224	22	.	.	PUNCT
taxlaw-2797	225	1	in	in	ADP
taxlaw-2797	225	2	particular	particular	ADJ
taxlaw-2797	225	3	,	,	PUNCT
taxlaw-2797	225	4	risk	risk	NOUN
taxlaw-2797	225	5	-	-	PUNCT
taxlaw-2797	225	6	averse	averse	ADJ
taxlaw-2797	225	7	individuals	individual	NOUN
taxlaw-2797	225	8	are	be	AUX
taxlaw-2797	225	9	expected	expect	VERB
taxlaw-2797	225	10	to	to	ADP
taxlaw-2797	225	11	over	over	ADP
taxlaw-2797	225	12	-	-	PUNCT
taxlaw-2797	225	13	value	value	NOUN
taxlaw-2797	225	14	uncertain	uncertain	ADJ
taxlaw-2797	225	15	tax	tax	NOUN
taxlaw-2797	225	16	burdens	burden	NOUN
taxlaw-2797	225	17	or	or	CCONJ
taxlaw-2797	225	18	uncertain	uncertain	ADJ
taxlaw-2797	225	19	tax	tax	NOUN
taxlaw-2797	225	20	-	-	PUNCT
taxlaw-2797	225	21	inclusive	inclusive	ADJ
taxlaw-2797	225	22	prices.38	prices.38	NOUN
taxlaw-2797	225	23	an	an	DET
taxlaw-2797	225	24	additional	additional	ADJ
taxlaw-2797	225	25	explanatory	explanatory	ADJ
taxlaw-2797	225	26	component	component	NOUN
taxlaw-2797	225	27	is	be	AUX
taxlaw-2797	225	28	required	require	VERB
taxlaw-2797	225	29	to	to	PART
taxlaw-2797	225	30	make	make	VERB
taxlaw-2797	225	31	the	the	DET
taxlaw-2797	225	32	under	under	ADJ
taxlaw-2797	225	33	-	-	PUNCT
taxlaw-2797	225	34	valuation	valuation	NOUN
taxlaw-2797	225	35	prediction	prediction	NOUN
taxlaw-2797	225	36	(	(	PUNCT
taxlaw-2797	225	37	i.e.	i.e.	X
taxlaw-2797	225	38	,	,	PUNCT
taxlaw-2797	225	39	a	a	DET
taxlaw-2797	225	40	biased	biased	ADJ
taxlaw-2797	225	41	mistake	mistake	NOUN
taxlaw-2797	225	42	)	)	PUNCT
taxlaw-2797	225	43	theoretically	theoretically	ADV
taxlaw-2797	225	44	valid	valid	ADJ
taxlaw-2797	225	45	.	.	PUNCT
taxlaw-2797	226	1	one	one	PRON
taxlaw-2797	226	2	must	must	AUX
taxlaw-2797	226	3	explain	explain	VERB
taxlaw-2797	226	4	why	why	SCONJ
taxlaw-2797	226	5	consumers	consumer	NOUN
taxlaw-2797	226	6	tend	tend	VERB
taxlaw-2797	226	7	to	to	PART
taxlaw-2797	226	8	under	under	ADP
taxlaw-2797	226	9	-	-	PUNCT
taxlaw-2797	226	10	value	value	NOUN
taxlaw-2797	226	11	prices	price	NOUN
taxlaw-2797	226	12	in	in	ADP
taxlaw-2797	226	13	the	the	DET
taxlaw-2797	226	14	face	face	NOUN
taxlaw-2797	226	15	of	of	ADP
taxlaw-2797	226	16	uncertain	uncertain	ADJ
taxlaw-2797	226	17	pricing	pricing	NOUN
taxlaw-2797	226	18	.	.	PUNCT
taxlaw-2797	227	1	why	why	SCONJ
taxlaw-2797	227	2	are	be	AUX
taxlaw-2797	227	3	consumers	consumer	NOUN
taxlaw-2797	227	4	unaware	unaware	ADJ
taxlaw-2797	227	5	of	of	ADP
taxlaw-2797	227	6	their	their	PRON
taxlaw-2797	227	7	under	under	ADJ
taxlaw-2797	227	8	-	-	PUNCT
taxlaw-2797	227	9	valuation	valuation	NOUN
taxlaw-2797	227	10	mistakes	mistake	NOUN
taxlaw-2797	227	11	and	and	CCONJ
taxlaw-2797	227	12	why	why	SCONJ
taxlaw-2797	227	13	do	do	AUX
taxlaw-2797	227	14	consumers	consumer	NOUN
taxlaw-2797	227	15	not	not	PART
taxlaw-2797	227	16	learn	learn	VERB
taxlaw-2797	227	17	or	or	CCONJ
taxlaw-2797	227	18	de	de	NOUN
taxlaw-2797	227	19	-	-	NOUN
taxlaw-2797	227	20	bias	bias	NOUN
taxlaw-2797	227	21	themselves	themselves	PRON
taxlaw-2797	227	22	over	over	ADP
taxlaw-2797	227	23	time	time	NOUN
taxlaw-2797	227	24	?	?	PUNCT
taxlaw-2797	228	1	in	in	ADP
taxlaw-2797	228	2	the	the	DET
taxlaw-2797	228	3	tax	tax	NOUN
taxlaw-2797	228	4	context	context	NOUN
taxlaw-2797	228	5	,	,	PUNCT
taxlaw-2797	228	6	it	it	PRON
taxlaw-2797	228	7	should	should	AUX
taxlaw-2797	228	8	be	be	AUX
taxlaw-2797	228	9	made	make	VERB
taxlaw-2797	228	10	clear	clear	ADJ
taxlaw-2797	228	11	why	why	SCONJ
taxlaw-2797	228	12	we	we	PRON
taxlaw-2797	228	13	should	should	AUX
taxlaw-2797	228	14	not	not	PART
taxlaw-2797	228	15	expect	expect	VERB
taxlaw-2797	228	16	consumers	consumer	NOUN
taxlaw-2797	228	17	to	to	PART
taxlaw-2797	228	18	be	be	AUX
taxlaw-2797	228	19	aware	aware	ADJ
taxlaw-2797	228	20	that	that	SCONJ
taxlaw-2797	228	21	,	,	PUNCT
taxlaw-2797	228	22	or	or	CCONJ
taxlaw-2797	228	23	to	to	PART
taxlaw-2797	228	24	learn	learn	VERB
taxlaw-2797	228	25	why	why	SCONJ
taxlaw-2797	228	26	,	,	PUNCT
taxlaw-2797	228	27	under	under	ADP
taxlaw-2797	228	28	a	a	DET
taxlaw-2797	228	29	tax	tax	NOUN
taxlaw-2797	228	30	-	-	PUNCT
taxlaw-2797	228	31	exclusive	exclusive	ADJ
taxlaw-2797	228	32	price	price	NOUN
taxlaw-2797	228	33	system	system	NOUN
taxlaw-2797	228	34	,	,	PUNCT
taxlaw-2797	228	35	total	total	ADJ
taxlaw-2797	228	36	prices	price	NOUN
taxlaw-2797	228	37	are	be	AUX
taxlaw-2797	228	38	actually	actually	ADV
taxlaw-2797	228	39	higher	high	ADJ
taxlaw-2797	228	40	.	.	PUNCT
taxlaw-2797	229	1	it	it	PRON
taxlaw-2797	229	2	seems	seem	VERB
taxlaw-2797	229	3	that	that	SCONJ
taxlaw-2797	229	4	the	the	DET
taxlaw-2797	229	5	most	most	ADV
taxlaw-2797	229	6	promising	promising	ADJ
taxlaw-2797	229	7	theoretical	theoretical	ADJ
taxlaw-2797	229	8	venue	venue	NOUN
taxlaw-2797	229	9	for	for	ADP
taxlaw-2797	229	10	a	a	DET
taxlaw-2797	229	11	“	"	PUNCT
taxlaw-2797	229	12	consumer	consumer	NOUN
taxlaw-2797	229	13	under	under	NOUN
taxlaw-2797	229	14	-	-	PUNCT
taxlaw-2797	229	15	valuation	valuation	NOUN
taxlaw-2797	229	16	”	"	PUNCT
taxlaw-2797	229	17	hypothesis	hypothesis	NOUN
taxlaw-2797	229	18	is	be	AUX
taxlaw-2797	229	19	cognitive	cognitive	ADJ
taxlaw-2797	229	20	biases	bias	NOUN
taxlaw-2797	229	21	and	and	CCONJ
taxlaw-2797	229	22	errors	error	NOUN
taxlaw-2797	229	23	.	.	PUNCT
taxlaw-2797	230	1	a	a	DET
taxlaw-2797	230	2	growing	grow	VERB
taxlaw-2797	230	3	psychological	psychological	ADJ
taxlaw-2797	230	4	and	and	CCONJ
taxlaw-2797	230	5	behavioral	behavioral	ADJ
taxlaw-2797	230	6	economics	economic	NOUN
taxlaw-2797	230	7	literature	literature	NOUN
taxlaw-2797	230	8	investigates	investigate	VERB
taxlaw-2797	230	9	human	human	ADJ
taxlaw-2797	230	10	cognitive	cognitive	ADJ
taxlaw-2797	230	11	limitations	limitation	NOUN
taxlaw-2797	230	12	and	and	CCONJ
taxlaw-2797	230	13	heuristics	heuristic	NOUN
taxlaw-2797	230	14	,	,	PUNCT
taxlaw-2797	230	15	and	and	CCONJ
taxlaw-2797	230	16	shows	show	VERB
taxlaw-2797	230	17	how	how	SCONJ
taxlaw-2797	230	18	they	they	PRON
taxlaw-2797	230	19	affect	affect	VERB
taxlaw-2797	230	20	individual	individual	ADJ
taxlaw-2797	230	21	choices	choice	NOUN
taxlaw-2797	230	22	in	in	ADP
taxlaw-2797	230	23	the	the	DET
taxlaw-2797	230	24	marketplace.39	marketplace.39	PROPN
taxlaw-2797	230	25	various	various	ADJ
taxlaw-2797	230	26	kinds	kind	NOUN
taxlaw-2797	230	27	of	of	ADP
taxlaw-2797	230	28	biases	bias	NOUN
taxlaw-2797	230	29	and	and	CCONJ
taxlaw-2797	230	30	heuristics	heuristic	NOUN
taxlaw-2797	230	31	are	be	AUX
taxlaw-2797	230	32	37	37	NUM
taxlaw-2797	230	33	.	.	PUNCT
taxlaw-2797	231	1	at	at	ADP
taxlaw-2797	231	2	least	least	ADJ
taxlaw-2797	231	3	in	in	ADP
taxlaw-2797	231	4	one	one	NUM
taxlaw-2797	231	5	field	field	NOUN
taxlaw-2797	231	6	experiment	experiment	NOUN
taxlaw-2797	231	7	,	,	PUNCT
taxlaw-2797	231	8	however	however	ADV
taxlaw-2797	231	9	,	,	PUNCT
taxlaw-2797	231	10	consumers	consumer	NOUN
taxlaw-2797	231	11	demonstrated	demonstrate	VERB
taxlaw-2797	231	12	rather	rather	ADV
taxlaw-2797	231	13	accurate	accurate	ADJ
taxlaw-2797	231	14	knowledge	knowledge	NOUN
taxlaw-2797	231	15	of	of	ADP
taxlaw-2797	231	16	non	non	ADJ
taxlaw-2797	231	17	-	-	ADJ
taxlaw-2797	231	18	indicated	indicate	VERB
taxlaw-2797	231	19	sales	sale	NOUN
taxlaw-2797	231	20	taxes	taxis	NOUN
taxlaw-2797	231	21	.	.	PUNCT
taxlaw-2797	232	1	see	see	AUX
taxlaw-2797	232	2	generally	generally	ADV
taxlaw-2797	232	3	chetty	chetty	VERB
taxlaw-2797	232	4	et	et	PROPN
taxlaw-2797	232	5	al	al	PROPN
taxlaw-2797	232	6	.	.	PROPN
taxlaw-2797	232	7	,	,	PUNCT
taxlaw-2797	232	8	supra	supra	PROPN
taxlaw-2797	232	9	note	note	PROPN
taxlaw-2797	232	10	36	36	NUM
taxlaw-2797	232	11	.	.	PUNCT
taxlaw-2797	233	1	38	38	NUM
taxlaw-2797	233	2	.	.	PUNCT
taxlaw-2797	234	1	indeed	indeed	ADV
taxlaw-2797	234	2	,	,	PUNCT
taxlaw-2797	234	3	it	it	PRON
taxlaw-2797	234	4	should	should	AUX
taxlaw-2797	234	5	be	be	AUX
taxlaw-2797	234	6	clear	clear	ADJ
taxlaw-2797	234	7	that	that	SCONJ
taxlaw-2797	234	8	tax	tax	NOUN
taxlaw-2797	234	9	-	-	PUNCT
taxlaw-2797	234	10	inclusion	inclusion	NOUN
taxlaw-2797	234	11	regulation	regulation	NOUN
taxlaw-2797	234	12	can	can	AUX
taxlaw-2797	234	13	not	not	PART
taxlaw-2797	234	14	be	be	AUX
taxlaw-2797	234	15	about	about	ADP
taxlaw-2797	234	16	uncertainty	uncertainty	NOUN
taxlaw-2797	234	17	—	—	PUNCT
taxlaw-2797	234	18	i.e.	i.e.	X
taxlaw-2797	234	19	,	,	PUNCT
taxlaw-2797	234	20	consumers	consumer	NOUN
taxlaw-2797	234	21	being	be	AUX
taxlaw-2797	234	22	uncertain	uncertain	ADJ
taxlaw-2797	234	23	of	of	ADP
taxlaw-2797	234	24	exact	exact	ADJ
taxlaw-2797	234	25	taxes	taxis	NOUN
taxlaw-2797	234	26	.	.	PUNCT
taxlaw-2797	235	1	had	have	VERB
taxlaw-2797	235	2	risk	risk	NOUN
taxlaw-2797	235	3	-	-	PUNCT
taxlaw-2797	235	4	averse	averse	ADJ
taxlaw-2797	235	5	consumers	consumer	NOUN
taxlaw-2797	235	6	faced	face	VERB
taxlaw-2797	235	7	uncertain	uncertain	ADJ
taxlaw-2797	235	8	total	total	ADJ
taxlaw-2797	235	9	prices	price	NOUN
taxlaw-2797	235	10	,	,	PUNCT
taxlaw-2797	235	11	they	they	PRON
taxlaw-2797	235	12	would	would	AUX
taxlaw-2797	235	13	have	have	AUX
taxlaw-2797	235	14	purchased	purchase	VERB
taxlaw-2797	235	15	less	less	ADJ
taxlaw-2797	235	16	rather	rather	ADV
taxlaw-2797	235	17	than	than	ADP
taxlaw-2797	235	18	more	more	ADJ
taxlaw-2797	235	19	,	,	PUNCT
taxlaw-2797	235	20	compared	compare	VERB
taxlaw-2797	235	21	with	with	ADP
taxlaw-2797	235	22	a	a	DET
taxlaw-2797	235	23	situation	situation	NOUN
taxlaw-2797	235	24	in	in	ADP
taxlaw-2797	235	25	which	which	PRON
taxlaw-2797	235	26	they	they	PRON
taxlaw-2797	235	27	had	have	VERB
taxlaw-2797	235	28	full	full	ADJ
taxlaw-2797	235	29	information	information	NOUN
taxlaw-2797	235	30	.	.	PUNCT
taxlaw-2797	236	1	sellers	seller	NOUN
taxlaw-2797	236	2	,	,	PUNCT
taxlaw-2797	236	3	then	then	ADV
taxlaw-2797	236	4	,	,	PUNCT
taxlaw-2797	236	5	would	would	AUX
taxlaw-2797	236	6	have	have	AUX
taxlaw-2797	236	7	had	have	VERB
taxlaw-2797	236	8	strong	strong	ADJ
taxlaw-2797	236	9	incentives	incentive	NOUN
taxlaw-2797	236	10	to	to	PART
taxlaw-2797	236	11	reduce	reduce	VERB
taxlaw-2797	236	12	uncertainty	uncertainty	NOUN
taxlaw-2797	236	13	.	.	PUNCT
taxlaw-2797	237	1	no	no	DET
taxlaw-2797	237	2	regulatory	regulatory	ADJ
taxlaw-2797	237	3	intervention	intervention	NOUN
taxlaw-2797	237	4	would	would	AUX
taxlaw-2797	237	5	have	have	AUX
taxlaw-2797	237	6	been	be	AUX
taxlaw-2797	237	7	required	require	VERB
taxlaw-2797	237	8	.	.	PUNCT
taxlaw-2797	238	1	similarly	similarly	ADV
taxlaw-2797	238	2	,	,	PUNCT
taxlaw-2797	238	3	such	such	ADJ
taxlaw-2797	238	4	regulation	regulation	NOUN
taxlaw-2797	238	5	does	do	AUX
taxlaw-2797	238	6	not	not	PART
taxlaw-2797	238	7	target	target	VERB
taxlaw-2797	238	8	a	a	DET
taxlaw-2797	238	9	reduction	reduction	NOUN
taxlaw-2797	238	10	in	in	ADP
taxlaw-2797	238	11	information	information	NOUN
taxlaw-2797	238	12	costs	cost	NOUN
taxlaw-2797	238	13	—	—	PUNCT
taxlaw-2797	238	14	i.e.	i.e.	X
taxlaw-2797	238	15	,	,	PUNCT
taxlaw-2797	238	16	arguably	arguably	ADV
taxlaw-2797	238	17	,	,	PUNCT
taxlaw-2797	238	18	gathering	gathering	NOUN
taxlaw-2797	238	19	,	,	PUNCT
taxlaw-2797	238	20	processing	processing	NOUN
taxlaw-2797	238	21	,	,	PUNCT
taxlaw-2797	238	22	and	and	CCONJ
taxlaw-2797	238	23	distributing	distribute	VERB
taxlaw-2797	238	24	information	information	NOUN
taxlaw-2797	238	25	is	be	AUX
taxlaw-2797	238	26	cheaper	cheap	ADJ
taxlaw-2797	238	27	for	for	ADP
taxlaw-2797	238	28	producers	producer	NOUN
taxlaw-2797	238	29	/	/	SYM
taxlaw-2797	238	30	retailers	retailer	NOUN
taxlaw-2797	238	31	than	than	ADP
taxlaw-2797	238	32	for	for	ADP
taxlaw-2797	238	33	consumers	consumer	NOUN
taxlaw-2797	238	34	due	due	ADP
taxlaw-2797	238	35	to	to	ADP
taxlaw-2797	238	36	economies	economy	NOUN
taxlaw-2797	238	37	of	of	ADP
taxlaw-2797	238	38	scale	scale	NOUN
taxlaw-2797	238	39	.	.	PUNCT
taxlaw-2797	239	1	where	where	SCONJ
taxlaw-2797	239	2	retailers	retailer	NOUN
taxlaw-2797	239	3	/	/	SYM
taxlaw-2797	239	4	producers	producer	NOUN
taxlaw-2797	239	5	can	can	AUX
taxlaw-2797	239	6	save	save	VERB
taxlaw-2797	239	7	costs	cost	NOUN
taxlaw-2797	239	8	for	for	ADP
taxlaw-2797	239	9	consumers	consumer	NOUN
taxlaw-2797	239	10	,	,	PUNCT
taxlaw-2797	239	11	they	they	PRON
taxlaw-2797	239	12	have	have	VERB
taxlaw-2797	239	13	a	a	DET
taxlaw-2797	239	14	strong	strong	ADJ
taxlaw-2797	239	15	profit	profit	NOUN
taxlaw-2797	239	16	-	-	PUNCT
taxlaw-2797	239	17	maximizing	maximize	VERB
taxlaw-2797	239	18	incentive	incentive	NOUN
taxlaw-2797	239	19	to	to	PART
taxlaw-2797	239	20	do	do	AUX
taxlaw-2797	239	21	so	so	ADV
taxlaw-2797	239	22	,	,	PUNCT
taxlaw-2797	239	23	as	as	SCONJ
taxlaw-2797	239	24	it	it	PRON
taxlaw-2797	239	25	provides	provide	VERB
taxlaw-2797	239	26	them	they	PRON
taxlaw-2797	239	27	with	with	ADP
taxlaw-2797	239	28	competitive	competitive	ADJ
taxlaw-2797	239	29	advantage	advantage	NOUN
taxlaw-2797	239	30	.	.	PUNCT
taxlaw-2797	240	1	again	again	ADV
taxlaw-2797	240	2	,	,	PUNCT
taxlaw-2797	240	3	regulation	regulation	NOUN
taxlaw-2797	240	4	would	would	AUX
taxlaw-2797	240	5	not	not	PART
taxlaw-2797	240	6	be	be	AUX
taxlaw-2797	240	7	required	require	VERB
taxlaw-2797	240	8	.	.	PUNCT
taxlaw-2797	241	1	39	39	NUM
taxlaw-2797	241	2	.	.	PUNCT
taxlaw-2797	242	1	the	the	DET
taxlaw-2797	242	2	psychological	psychological	ADJ
taxlaw-2797	242	3	and	and	CCONJ
taxlaw-2797	242	4	behavioral	behavioral	ADJ
taxlaw-2797	242	5	economics	economic	NOUN
taxlaw-2797	242	6	literature	literature	NOUN
taxlaw-2797	242	7	is	be	AUX
taxlaw-2797	242	8	vast	vast	ADJ
taxlaw-2797	242	9	.	.	PUNCT
taxlaw-2797	243	1	see	see	VERB
taxlaw-2797	243	2	generally	generally	ADV
taxlaw-2797	243	3	,	,	PUNCT
taxlaw-2797	243	4	e.g.	e.g.	ADV
taxlaw-2797	243	5	,	,	PUNCT
taxlaw-2797	243	6	advances	advance	NOUN
taxlaw-2797	243	7	in	in	ADP
taxlaw-2797	243	8	behavioral	behavioral	ADJ
taxlaw-2797	243	9	economics	economic	NOUN
taxlaw-2797	243	10	(	(	PUNCT
taxlaw-2797	243	11	colin	colin	PROPN
taxlaw-2797	243	12	camerer	camerer	PROPN
taxlaw-2797	243	13	et	et	PROPN
taxlaw-2797	243	14	al	al	PROPN
taxlaw-2797	243	15	.	.	PUNCT
taxlaw-2797	244	1	eds	eds	PROPN
taxlaw-2797	244	2	.	.	PROPN
taxlaw-2797	244	3	,	,	PUNCT
taxlaw-2797	244	4	2004	2004	NUM
taxlaw-2797	244	5	)	)	PUNCT
taxlaw-2797	244	6	.	.	PUNCT
taxlaw-2797	245	1	228	228	NUM
taxlaw-2797	245	2	columbia	columbia	PROPN
taxlaw-2797	245	3	jour	jour	PROPN
taxlaw-2797	245	4	�	�	PROPN
taxlaw-2797	245	5	al	al	PROPN
taxlaw-2797	245	6	of	of	ADP
taxlaw-2797	245	7	tax	tax	NOUN
taxlaw-2797	245	8	law	law	NOUN
taxlaw-2797	246	1	[	[	X
taxlaw-2797	246	2	vol	vol	NOUN
taxlaw-2797	246	3	.	.	PUNCT
taxlaw-2797	247	1	1:218	1:218	PROPN
taxlaw-2797	247	2	revealed	reveal	VERB
taxlaw-2797	247	3	on	on	ADP
taxlaw-2797	247	4	the	the	DET
taxlaw-2797	247	5	basis	basis	NOUN
taxlaw-2797	247	6	of	of	ADP
taxlaw-2797	247	7	experiments	experiment	NOUN
taxlaw-2797	247	8	,	,	PUNCT
taxlaw-2797	247	9	many	many	ADJ
taxlaw-2797	247	10	of	of	ADP
taxlaw-2797	247	11	which	which	PRON
taxlaw-2797	247	12	can	can	AUX
taxlaw-2797	247	13	be	be	AUX
taxlaw-2797	247	14	suggested	suggest	VERB
taxlaw-2797	247	15	as	as	ADP
taxlaw-2797	247	16	a	a	DET
taxlaw-2797	247	17	source	source	NOUN
taxlaw-2797	247	18	of	of	ADP
taxlaw-2797	247	19	consumer	consumer	NOUN
taxlaw-2797	247	20	biases	bias	NOUN
taxlaw-2797	247	21	in	in	ADP
taxlaw-2797	247	22	evaluation	evaluation	NOUN
taxlaw-2797	247	23	of	of	ADP
taxlaw-2797	247	24	prices	price	NOUN
taxlaw-2797	247	25	or	or	CCONJ
taxlaw-2797	247	26	demand	demand	NOUN
taxlaw-2797	247	27	for	for	ADP
taxlaw-2797	247	28	goods	good	NOUN
taxlaw-2797	247	29	,	,	PUNCT
taxlaw-2797	247	30	given	give	VERB
taxlaw-2797	247	31	any	any	DET
taxlaw-2797	247	32	amount	amount	NOUN
taxlaw-2797	247	33	of	of	ADP
taxlaw-2797	247	34	available	available	ADJ
taxlaw-2797	247	35	information	information	NOUN
taxlaw-2797	247	36	.	.	PUNCT
taxlaw-2797	248	1	these	these	DET
taxlaw-2797	248	2	biases	bias	NOUN
taxlaw-2797	248	3	may	may	AUX
taxlaw-2797	248	4	theoretically	theoretically	ADV
taxlaw-2797	248	5	explain	explain	VERB
taxlaw-2797	248	6	why	why	SCONJ
taxlaw-2797	248	7	consumers	consumer	NOUN
taxlaw-2797	248	8	do	do	AUX
taxlaw-2797	248	9	not	not	PART
taxlaw-2797	248	10	rationally	rationally	ADV
taxlaw-2797	248	11	optimize	optimize	VERB
taxlaw-2797	248	12	their	their	PRON
taxlaw-2797	248	13	choices	choice	NOUN
taxlaw-2797	248	14	,	,	PUNCT
taxlaw-2797	248	15	and	and	CCONJ
taxlaw-2797	248	16	in	in	ADP
taxlaw-2797	248	17	particular	particular	ADJ
taxlaw-2797	248	18	,	,	PUNCT
taxlaw-2797	248	19	why	why	SCONJ
taxlaw-2797	248	20	consumers	consumer	NOUN
taxlaw-2797	248	21	tend	tend	VERB
taxlaw-2797	248	22	to	to	PART
taxlaw-2797	248	23	under	under	ADP
taxlaw-2797	248	24	-	-	PUNCT
taxlaw-2797	248	25	value	value	NOUN
taxlaw-2797	248	26	prices	price	NOUN
taxlaw-2797	248	27	in	in	ADP
taxlaw-2797	248	28	certain	certain	ADJ
taxlaw-2797	248	29	situations	situation	NOUN
taxlaw-2797	248	30	regardless	regardless	ADV
taxlaw-2797	248	31	of	of	ADP
taxlaw-2797	248	32	available	available	ADJ
taxlaw-2797	248	33	information	information	NOUN
taxlaw-2797	248	34	.	.	PUNCT
taxlaw-2797	249	1	the	the	DET
taxlaw-2797	249	2	following	follow	VERB
taxlaw-2797	249	3	discussion	discussion	NOUN
taxlaw-2797	249	4	presents	present	VERB
taxlaw-2797	249	5	a	a	DET
taxlaw-2797	249	6	few	few	ADJ
taxlaw-2797	249	7	examples	example	NOUN
taxlaw-2797	249	8	of	of	ADP
taxlaw-2797	249	9	cognitive	cognitive	ADJ
taxlaw-2797	249	10	biases	bias	NOUN
taxlaw-2797	249	11	that	that	PRON
taxlaw-2797	249	12	might	might	AUX
taxlaw-2797	249	13	explain	explain	VERB
taxlaw-2797	249	14	consumer	consumer	NOUN
taxlaw-2797	249	15	underevaluation	underevaluation	NOUN
taxlaw-2797	249	16	of	of	ADP
taxlaw-2797	249	17	tax	tax	NOUN
taxlaw-2797	249	18	-	-	PUNCT
taxlaw-2797	249	19	exclusive	exclusive	ADJ
taxlaw-2797	249	20	prices	price	NOUN
taxlaw-2797	249	21	.	.	PUNCT
taxlaw-2797	250	1	the	the	DET
taxlaw-2797	250	2	presentation	presentation	NOUN
taxlaw-2797	250	3	or	or	CCONJ
taxlaw-2797	250	4	framing	framing	NOUN
taxlaw-2797	250	5	of	of	ADP
taxlaw-2797	250	6	prices	price	NOUN
taxlaw-2797	250	7	and	and	CCONJ
taxlaw-2797	250	8	costs	cost	NOUN
taxlaw-2797	250	9	may	may	AUX
taxlaw-2797	250	10	affect	affect	VERB
taxlaw-2797	250	11	individual	individual	ADJ
taxlaw-2797	250	12	decisions.40	decisions.40	NOUN
taxlaw-2797	250	13	excluded	exclude	VERB
taxlaw-2797	250	14	consumption	consumption	NOUN
taxlaw-2797	250	15	taxes	taxis	NOUN
taxlaw-2797	250	16	may	may	AUX
taxlaw-2797	250	17	be	be	AUX
taxlaw-2797	250	18	less	less	ADV
taxlaw-2797	250	19	visible	visible	ADJ
taxlaw-2797	250	20	,	,	PUNCT
taxlaw-2797	250	21	salient	salient	NOUN
taxlaw-2797	250	22	,	,	PUNCT
taxlaw-2797	250	23	available	available	ADJ
taxlaw-2797	250	24	,	,	PUNCT
taxlaw-2797	250	25	or	or	CCONJ
taxlaw-2797	250	26	accessible,41	accessible,41	PROPN
taxlaw-2797	250	27	and	and	CCONJ
taxlaw-2797	250	28	thus	thus	ADV
taxlaw-2797	250	29	are	be	AUX
taxlaw-2797	250	30	ignored	ignore	VERB
taxlaw-2797	250	31	,	,	PUNCT
taxlaw-2797	250	32	to	to	ADP
taxlaw-2797	250	33	a	a	DET
taxlaw-2797	250	34	certain	certain	ADJ
taxlaw-2797	250	35	extent	extent	NOUN
taxlaw-2797	250	36	,	,	PUNCT
taxlaw-2797	250	37	in	in	ADP
taxlaw-2797	250	38	making	make	VERB
taxlaw-2797	250	39	choices.42	choices.42	NOUN
taxlaw-2797	250	40	individuals	individual	NOUN
taxlaw-2797	250	41	may	may	AUX
taxlaw-2797	250	42	present	present	VERB
taxlaw-2797	250	43	limited	limited	ADJ
taxlaw-2797	250	44	attention	attention	NOUN
taxlaw-2797	250	45	to	to	ADP
taxlaw-2797	250	46	available	available	ADJ
taxlaw-2797	250	47	information.43	information.43	NOUN
taxlaw-2797	250	48	also	also	ADV
taxlaw-2797	250	49	related	relate	VERB
taxlaw-2797	250	50	is	be	AUX
taxlaw-2797	250	51	anchoring	anchor	VERB
taxlaw-2797	250	52	bias	bias	NOUN
taxlaw-2797	250	53	,	,	PUNCT
taxlaw-2797	250	54	which	which	PRON
taxlaw-2797	250	55	describes	describe	VERB
taxlaw-2797	250	56	the	the	DET
taxlaw-2797	250	57	tendency	tendency	NOUN
taxlaw-2797	250	58	to	to	PART
taxlaw-2797	250	59	anchor	anchor	VERB
taxlaw-2797	250	60	evaluation	evaluation	NOUN
taxlaw-2797	250	61	to	to	ADP
taxlaw-2797	250	62	a	a	DET
taxlaw-2797	250	63	starting	starting	NOUN
taxlaw-2797	250	64	point	point	NOUN
taxlaw-2797	250	65	and	and	CCONJ
taxlaw-2797	250	66	a	a	DET
taxlaw-2797	250	67	subsequent	subsequent	ADJ
taxlaw-2797	250	68	failure	failure	NOUN
taxlaw-2797	250	69	to	to	PART
taxlaw-2797	250	70	adjust	adjust	VERB
taxlaw-2797	250	71	appropriately	appropriately	ADV
taxlaw-2797	250	72	,	,	PUNCT
taxlaw-2797	250	73	making	make	VERB
taxlaw-2797	250	74	the	the	DET
taxlaw-2797	250	75	estimation	estimation	NOUN
taxlaw-2797	250	76	biased	bias	VERB
taxlaw-2797	250	77	towards	towards	ADP
taxlaw-2797	250	78	the	the	DET
taxlaw-2797	250	79	anchor.44	anchor.44	NOUN
taxlaw-2797	250	80	a	a	DET
taxlaw-2797	250	81	tax	tax	NOUN
taxlaw-2797	250	82	-	-	PUNCT
taxlaw-2797	250	83	exclusive	exclusive	ADJ
taxlaw-2797	250	84	price	price	NOUN
taxlaw-2797	250	85	may	may	AUX
taxlaw-2797	250	86	function	function	VERB
taxlaw-2797	250	87	as	as	ADP
taxlaw-2797	250	88	such	such	DET
taxlaw-2797	250	89	an	an	DET
taxlaw-2797	250	90	anchor	anchor	NOUN
taxlaw-2797	250	91	,	,	PUNCT
taxlaw-2797	250	92	and	and	CCONJ
taxlaw-2797	250	93	consumers	consumer	NOUN
taxlaw-2797	250	94	may	may	AUX
taxlaw-2797	250	95	fail	fail	VERB
taxlaw-2797	250	96	to	to	PART
taxlaw-2797	250	97	adjust	adjust	VERB
taxlaw-2797	250	98	to	to	ADP
taxlaw-2797	250	99	imposed	impose	VERB
taxlaw-2797	250	100	taxes	taxis	NOUN
taxlaw-2797	250	101	.	.	PUNCT
taxlaw-2797	251	1	mental	mental	ADJ
taxlaw-2797	251	2	accounting	accounting	NOUN
taxlaw-2797	251	3	may	may	AUX
taxlaw-2797	251	4	posit	posit	VERB
taxlaw-2797	251	5	a	a	DET
taxlaw-2797	251	6	claim	claim	NOUN
taxlaw-2797	251	7	for	for	ADP
taxlaw-2797	251	8	mental	mental	ADJ
taxlaw-2797	251	9	separation	separation	NOUN
taxlaw-2797	251	10	between	between	ADP
taxlaw-2797	251	11	prices	price	NOUN
taxlaw-2797	251	12	and	and	CCONJ
taxlaw-2797	251	13	additional	additional	ADJ
taxlaw-2797	251	14	taxes	taxis	NOUN
taxlaw-2797	251	15	in	in	ADP
taxlaw-2797	251	16	consumption	consumption	NOUN
taxlaw-2797	251	17	decision	decision	NOUN
taxlaw-2797	251	18	-	-	PUNCT
taxlaw-2797	251	19	making.45	making.45	NOUN
taxlaw-2797	251	20	partitioning	partition	VERB
taxlaw-2797	251	21	a	a	DET
taxlaw-2797	251	22	single	single	ADJ
taxlaw-2797	251	23	40	40	NUM
taxlaw-2797	251	24	.	.	PUNCT
taxlaw-2797	252	1	see	see	VERB
taxlaw-2797	252	2	,	,	PUNCT
taxlaw-2797	252	3	e.g.	e.g.	ADV
taxlaw-2797	252	4	,	,	PUNCT
taxlaw-2797	252	5	amos	amos	PROPN
taxlaw-2797	252	6	tversky	tversky	PROPN
taxlaw-2797	252	7	&	&	CCONJ
taxlaw-2797	252	8	daniel	daniel	PROPN
taxlaw-2797	252	9	kahneman	kahneman	PROPN
taxlaw-2797	252	10	,	,	PUNCT
taxlaw-2797	252	11	the	the	DET
taxlaw-2797	252	12	framing	framing	NOUN
taxlaw-2797	252	13	of	of	ADP
taxlaw-2797	252	14	decisions	decision	NOUN
taxlaw-2797	252	15	and	and	CCONJ
taxlaw-2797	252	16	the	the	DET
taxlaw-2797	252	17	rationality	rationality	NOUN
taxlaw-2797	252	18	of	of	ADP
taxlaw-2797	252	19	choice	choice	NOUN
taxlaw-2797	252	20	,	,	PUNCT
taxlaw-2797	252	21	211	211	NUM
taxlaw-2797	252	22	science	science	NOUN
taxlaw-2797	252	23	453	453	NUM
taxlaw-2797	252	24	,	,	PUNCT
taxlaw-2797	252	25	454–58	454–58	NUM
taxlaw-2797	252	26	(	(	PUNCT
taxlaw-2797	252	27	1981	1981	NUM
taxlaw-2797	252	28	)	)	PUNCT
taxlaw-2797	252	29	;	;	PUNCT
taxlaw-2797	252	30	amos	amos	PROPN
taxlaw-2797	252	31	tversky	tversky	PROPN
taxlaw-2797	252	32	&	&	CCONJ
taxlaw-2797	252	33	daniel	daniel	PROPN
taxlaw-2797	252	34	kahneman	kahneman	PROPN
taxlaw-2797	252	35	,	,	PUNCT
taxlaw-2797	252	36	rational	rational	ADJ
taxlaw-2797	252	37	choice	choice	NOUN
taxlaw-2797	252	38	and	and	CCONJ
taxlaw-2797	252	39	the	the	DET
taxlaw-2797	252	40	framing	framing	NOUN
taxlaw-2797	252	41	of	of	ADP
taxlaw-2797	252	42	decisions	decision	NOUN
taxlaw-2797	252	43	,	,	PUNCT
taxlaw-2797	252	44	59	59	NUM
taxlaw-2797	252	45	j.	j.	NOUN
taxlaw-2797	252	46	of	of	ADP
taxlaw-2797	252	47	business	business	NOUN
taxlaw-2797	252	48	s251	s251	PROPN
taxlaw-2797	252	49	,	,	PUNCT
taxlaw-2797	252	50	s257	s257	PROPN
taxlaw-2797	252	51	–	–	PUNCT
taxlaw-2797	252	52	71	71	NUM
taxlaw-2797	252	53	,	,	PUNCT
taxlaw-2797	252	54	s272–73	s272–73	X
taxlaw-2797	252	55	(	(	PUNCT
taxlaw-2797	252	56	1986	1986	NUM
taxlaw-2797	252	57	)	)	PUNCT
taxlaw-2797	252	58	(	(	PUNCT
taxlaw-2797	252	59	challenging	challenge	VERB
taxlaw-2797	252	60	the	the	DET
taxlaw-2797	252	61	rational	rational	ADJ
taxlaw-2797	252	62	account	account	NOUN
taxlaw-2797	252	63	of	of	ADP
taxlaw-2797	252	64	human	human	ADJ
taxlaw-2797	252	65	behavior	behavior	NOUN
taxlaw-2797	252	66	)	)	PUNCT
taxlaw-2797	252	67	.	.	PUNCT
taxlaw-2797	253	1	41	41	NUM
taxlaw-2797	253	2	.	.	PUNCT
taxlaw-2797	254	1	see	see	VERB
taxlaw-2797	254	2	,	,	PUNCT
taxlaw-2797	254	3	e.g.	e.g.	ADV
taxlaw-2797	254	4	,	,	PUNCT
taxlaw-2797	254	5	daniel	daniel	PROPN
taxlaw-2797	254	6	kahneman	kahneman	PROPN
taxlaw-2797	254	7	,	,	PUNCT
taxlaw-2797	254	8	maps	map	NOUN
taxlaw-2797	254	9	of	of	ADP
taxlaw-2797	254	10	bounded	bounded	ADJ
taxlaw-2797	254	11	rationality	rationality	NOUN
taxlaw-2797	254	12	:	:	PUNCT
taxlaw-2797	254	13	psychology	psychology	NOUN
taxlaw-2797	254	14	for	for	ADP
taxlaw-2797	254	15	behavioral	behavioral	ADJ
taxlaw-2797	254	16	economics	economic	NOUN
taxlaw-2797	254	17	,	,	PUNCT
taxlaw-2797	254	18	93	93	NUM
taxlaw-2797	254	19	am	am	NOUN
taxlaw-2797	254	20	.	.	PUNCT
taxlaw-2797	255	1	econ	econ	PROPN
taxlaw-2797	255	2	.	.	PUNCT
taxlaw-2797	256	1	rev	rev	PROPN
taxlaw-2797	256	2	.	.	PROPN
taxlaw-2797	256	3	1449	1449	NUM
taxlaw-2797	256	4	(	(	PUNCT
taxlaw-2797	256	5	2003	2003	NUM
taxlaw-2797	256	6	)	)	PUNCT
taxlaw-2797	256	7	(	(	PUNCT
taxlaw-2797	256	8	discussing	discuss	VERB
taxlaw-2797	256	9	the	the	DET
taxlaw-2797	256	10	effects	effect	NOUN
taxlaw-2797	256	11	of	of	ADP
taxlaw-2797	256	12	saliency	saliency	NOUN
taxlaw-2797	256	13	and	and	CCONJ
taxlaw-2797	256	14	accessibility	accessibility	NOUN
taxlaw-2797	256	15	on	on	ADP
taxlaw-2797	256	16	behavior	behavior	NOUN
taxlaw-2797	256	17	)	)	PUNCT
taxlaw-2797	256	18	.	.	PUNCT
taxlaw-2797	257	1	42	42	NUM
taxlaw-2797	257	2	.	.	PUNCT
taxlaw-2797	258	1	see	see	VERB
taxlaw-2797	258	2	amy	amy	PROPN
taxlaw-2797	258	3	finkelstein	finkelstein	PROPN
taxlaw-2797	258	4	,	,	PUNCT
taxlaw-2797	258	5	e	e	NOUN
taxlaw-2797	258	6	-	-	NOUN
taxlaw-2797	258	7	ztax	ztax	ADJ
taxlaw-2797	258	8	:	:	PUNCT
taxlaw-2797	258	9	tax	tax	NOUN
taxlaw-2797	258	10	salience	salience	NOUN
taxlaw-2797	258	11	and	and	CCONJ
taxlaw-2797	258	12	tax	tax	NOUN
taxlaw-2797	258	13	rates	rate	NOUN
taxlaw-2797	258	14	(	(	PUNCT
taxlaw-2797	258	15	nat’l	nat’l	NUM
taxlaw-2797	258	16	bureau	bureau	PROPN
taxlaw-2797	258	17	of	of	ADP
taxlaw-2797	258	18	econ	econ	PROPN
taxlaw-2797	258	19	.	.	PUNCT
taxlaw-2797	259	1	research	research	PROPN
taxlaw-2797	259	2	,	,	PUNCT
taxlaw-2797	259	3	working	work	VERB
taxlaw-2797	259	4	paper	paper	NOUN
taxlaw-2797	259	5	no	no	NOUN
taxlaw-2797	259	6	.	.	PROPN
taxlaw-2797	259	7	12924	12924	NUM
taxlaw-2797	259	8	,	,	PUNCT
taxlaw-2797	259	9	2007	2007	NUM
taxlaw-2797	259	10	)	)	PUNCT
taxlaw-2797	259	11	;	;	PUNCT
taxlaw-2797	259	12	edward	edward	PROPN
taxlaw-2797	259	13	j.	j.	PROPN
taxlaw-2797	259	14	mccaffery	mccaffery	PROPN
taxlaw-2797	259	15	&	&	CCONJ
taxlaw-2797	259	16	jonathan	jonathan	PROPN
taxlaw-2797	259	17	baron	baron	PROPN
taxlaw-2797	259	18	,	,	PUNCT
taxlaw-2797	259	19	thinking	think	VERB
taxlaw-2797	259	20	about	about	ADP
taxlaw-2797	259	21	tax	tax	NOUN
taxlaw-2797	259	22	,	,	PUNCT
taxlaw-2797	259	23	12	12	NUM
taxlaw-2797	259	24	psychol	psychol	NOUN
taxlaw-2797	259	25	.	.	PUNCT
taxlaw-2797	260	1	pub	pub	NOUN
taxlaw-2797	260	2	.	.	PUNCT
taxlaw-2797	261	1	pol’y	pol’y	NOUN
taxlaw-2797	261	2	&	&	CCONJ
taxlaw-2797	261	3	l.	l.	PROPN
taxlaw-2797	261	4	106	106	NUM
taxlaw-2797	261	5	,	,	PUNCT
taxlaw-2797	261	6	108–127	108–127	NUM
taxlaw-2797	261	7	(	(	PUNCT
taxlaw-2797	261	8	2006	2006	NUM
taxlaw-2797	261	9	)	)	PUNCT
taxlaw-2797	262	1	(	(	PUNCT
taxlaw-2797	262	2	making	make	VERB
taxlaw-2797	262	3	the	the	DET
taxlaw-2797	262	4	case	case	NOUN
taxlaw-2797	262	5	for	for	ADP
taxlaw-2797	262	6	an	an	DET
taxlaw-2797	262	7	isolation	isolation	NOUN
taxlaw-2797	262	8	effect	effect	NOUN
taxlaw-2797	262	9	being	be	AUX
taxlaw-2797	262	10	a	a	DET
taxlaw-2797	262	11	central	central	ADJ
taxlaw-2797	262	12	cognitive	cognitive	ADJ
taxlaw-2797	262	13	bias	bias	NOUN
taxlaw-2797	262	14	)	)	PUNCT
taxlaw-2797	263	1	[	[	X
taxlaw-2797	263	2	hereinafter	hereinafter	NOUN
taxlaw-2797	263	3	mccaffery	mccaffery	NOUN
taxlaw-2797	263	4	&	&	CCONJ
taxlaw-2797	263	5	baron	baron	NOUN
taxlaw-2797	263	6	,	,	PUNCT
taxlaw-2797	263	7	thinking	think	VERB
taxlaw-2797	263	8	about	about	ADP
taxlaw-2797	263	9	tax	tax	NOUN
taxlaw-2797	263	10	]	]	PUNCT
taxlaw-2797	263	11	.	.	PUNCT
taxlaw-2797	264	1	but	but	CCONJ
taxlaw-2797	264	2	cf	cf	X
taxlaw-2797	264	3	.	.	PUNCT
taxlaw-2797	265	1	george	george	PROPN
taxlaw-2797	265	2	loewensteint	loewensteint	PROPN
taxlaw-2797	265	3	&	&	CCONJ
taxlaw-2797	265	4	ted	ted	PROPN
taxlaw-2797	265	5	o’donoghuett	o’donoghuett	PROPN
taxlaw-2797	265	6	,	,	PUNCT
taxlaw-2797	265	7	“	"	PUNCT
taxlaw-2797	265	8	we	we	PRON
taxlaw-2797	265	9	can	can	AUX
taxlaw-2797	265	10	do	do	VERB
taxlaw-2797	265	11	this	this	PRON
taxlaw-2797	265	12	the	the	DET
taxlaw-2797	265	13	easy	easy	ADJ
taxlaw-2797	265	14	way	way	NOUN
taxlaw-2797	265	15	or	or	CCONJ
taxlaw-2797	265	16	the	the	DET
taxlaw-2797	265	17	hard	hard	ADJ
taxlaw-2797	265	18	way	way	NOUN
taxlaw-2797	265	19	”	"	PUNCT
taxlaw-2797	265	20	:	:	PUNCT
taxlaw-2797	265	21	�	�	VERB
taxlaw-2797	265	22	egative	egative	ADJ
taxlaw-2797	265	23	emotions	emotion	NOUN
taxlaw-2797	265	24	,	,	PUNCT
taxlaw-2797	265	25	self	self	NOUN
taxlaw-2797	265	26	-	-	PUNCT
taxlaw-2797	265	27	regulation	regulation	NOUN
taxlaw-2797	265	28	,	,	PUNCT
taxlaw-2797	265	29	and	and	CCONJ
taxlaw-2797	265	30	the	the	DET
taxlaw-2797	265	31	law	law	NOUN
taxlaw-2797	265	32	,	,	PUNCT
taxlaw-2797	265	33	73	73	NUM
taxlaw-2797	265	34	u.	u.	NOUN
taxlaw-2797	265	35	chi	chi	PROPN
taxlaw-2797	265	36	.	.	PUNCT
taxlaw-2797	266	1	l.	l.	PROPN
taxlaw-2797	266	2	rev	rev	PROPN
taxlaw-2797	266	3	.	.	PROPN
taxlaw-2797	266	4	183	183	NUM
taxlaw-2797	266	5	,	,	PUNCT
taxlaw-2797	266	6	199	199	NUM
taxlaw-2797	266	7	(	(	PUNCT
taxlaw-2797	266	8	2006	2006	NUM
taxlaw-2797	266	9	)	)	PUNCT
taxlaw-2797	266	10	(	(	PUNCT
taxlaw-2797	266	11	arguing	argue	VERB
taxlaw-2797	266	12	that	that	SCONJ
taxlaw-2797	266	13	non	non	ADJ
taxlaw-2797	266	14	-	-	ADJ
taxlaw-2797	266	15	salient	salient	ADJ
taxlaw-2797	266	16	taxes	taxis	NOUN
taxlaw-2797	266	17	may	may	AUX
taxlaw-2797	266	18	be	be	AUX
taxlaw-2797	266	19	preferable	preferable	ADJ
taxlaw-2797	266	20	since	since	SCONJ
taxlaw-2797	266	21	they	they	PRON
taxlaw-2797	266	22	save	save	VERB
taxlaw-2797	266	23	taxpayers	taxpayer	NOUN
taxlaw-2797	266	24	the	the	DET
taxlaw-2797	266	25	psychic	psychic	ADJ
taxlaw-2797	266	26	costs	cost	NOUN
taxlaw-2797	266	27	of	of	ADP
taxlaw-2797	266	28	paying	pay	VERB
taxlaw-2797	266	29	taxes	taxis	NOUN
taxlaw-2797	266	30	)	)	PUNCT
taxlaw-2797	266	31	.	.	PUNCT
taxlaw-2797	267	1	43	43	NUM
taxlaw-2797	267	2	.	.	PUNCT
taxlaw-2797	268	1	see	see	VERB
taxlaw-2797	268	2	,	,	PUNCT
taxlaw-2797	268	3	e.g.	e.g.	ADV
taxlaw-2797	268	4	,	,	PUNCT
taxlaw-2797	268	5	stefano	stefano	PROPN
taxlaw-2797	268	6	dellavigna	dellavigna	VERB
taxlaw-2797	268	7	,	,	PUNCT
taxlaw-2797	268	8	psychology	psychology	NOUN
taxlaw-2797	268	9	and	and	CCONJ
taxlaw-2797	268	10	economics	economic	NOUN
taxlaw-2797	268	11	:	:	PUNCT
taxlaw-2797	268	12	evidence	evidence	NOUN
taxlaw-2797	268	13	from	from	ADP
taxlaw-2797	268	14	the	the	DET
taxlaw-2797	268	15	field	field	NOUN
taxlaw-2797	268	16	,	,	PUNCT
taxlaw-2797	268	17	47	47	NUM
taxlaw-2797	268	18	j.	j.	PROPN
taxlaw-2797	268	19	econ	econ	PROPN
taxlaw-2797	268	20	.	.	PUNCT
taxlaw-2797	269	1	literature	literature	PROPN
taxlaw-2797	269	2	315	315	NUM
taxlaw-2797	269	3	,	,	PUNCT
taxlaw-2797	269	4	348–53	348–53	NUM
taxlaw-2797	269	5	(	(	PUNCT
taxlaw-2797	269	6	2009	2009	NUM
taxlaw-2797	269	7	)	)	PUNCT
taxlaw-2797	269	8	.	.	PUNCT
taxlaw-2797	270	1	indeed	indeed	ADV
taxlaw-2797	270	2	,	,	PUNCT
taxlaw-2797	270	3	inattention	inattention	NOUN
taxlaw-2797	270	4	may	may	AUX
taxlaw-2797	270	5	be	be	AUX
taxlaw-2797	270	6	considered	consider	VERB
taxlaw-2797	270	7	rational	rational	ADJ
taxlaw-2797	270	8	—	—	PUNCT
taxlaw-2797	270	9	that	that	ADV
taxlaw-2797	270	10	is	is	ADV
taxlaw-2797	270	11	,	,	PUNCT
taxlaw-2797	270	12	as	as	ADP
taxlaw-2797	270	13	a	a	DET
taxlaw-2797	270	14	rational	rational	ADJ
taxlaw-2797	270	15	response	response	NOUN
taxlaw-2797	270	16	to	to	ADP
taxlaw-2797	270	17	the	the	DET
taxlaw-2797	270	18	costly	costly	ADJ
taxlaw-2797	270	19	gathering	gathering	NOUN
taxlaw-2797	270	20	and	and	CCONJ
taxlaw-2797	270	21	processing	processing	NOUN
taxlaw-2797	270	22	of	of	ADP
taxlaw-2797	270	23	information	information	NOUN
taxlaw-2797	270	24	.	.	PUNCT
taxlaw-2797	271	1	chetty	chetty	PROPN
taxlaw-2797	271	2	et	et	PROPN
taxlaw-2797	271	3	al	al	PROPN
taxlaw-2797	271	4	.	.	PROPN
taxlaw-2797	271	5	,	,	PUNCT
taxlaw-2797	271	6	supra	supra	PROPN
taxlaw-2797	271	7	note	note	PROPN
taxlaw-2797	271	8	36	36	NUM
taxlaw-2797	271	9	,	,	PUNCT
taxlaw-2797	271	10	at	at	ADP
taxlaw-2797	271	11	1165–66	1165–66	NUM
taxlaw-2797	271	12	;	;	PUNCT
taxlaw-2797	271	13	see	see	VERB
taxlaw-2797	271	14	also	also	ADV
taxlaw-2797	271	15	raj	raj	PROPN
taxlaw-2797	271	16	chetty	chetty	PROPN
taxlaw-2797	271	17	,	,	PUNCT
taxlaw-2797	271	18	adam	adam	PROPN
taxlaw-2797	271	19	looney	looney	PROPN
taxlaw-2797	271	20	&	&	CCONJ
taxlaw-2797	271	21	kory	kory	PROPN
taxlaw-2797	271	22	kroft	kroft	PROPN
taxlaw-2797	271	23	,	,	PUNCT
taxlaw-2797	271	24	salience	salience	NOUN
taxlaw-2797	271	25	and	and	CCONJ
taxlaw-2797	271	26	taxation	taxation	NOUN
taxlaw-2797	271	27	:	:	PUNCT
taxlaw-2797	272	1	theory	theory	NOUN
taxlaw-2797	272	2	and	and	CCONJ
taxlaw-2797	272	3	evidence	evidence	NOUN
taxlaw-2797	272	4	28–35	28–35	NUM
taxlaw-2797	272	5	(	(	PUNCT
taxlaw-2797	272	6	nat’l	nat’l	NUM
taxlaw-2797	272	7	bureau	bureau	PROPN
taxlaw-2797	272	8	of	of	ADP
taxlaw-2797	272	9	econ	econ	PROPN
taxlaw-2797	272	10	research	research	PROPN
taxlaw-2797	272	11	,	,	PUNCT
taxlaw-2797	272	12	working	work	VERB
taxlaw-2797	272	13	paper	paper	NOUN
taxlaw-2797	272	14	no	no	NOUN
taxlaw-2797	272	15	.	.	PROPN
taxlaw-2797	272	16	13330	13330	NUM
taxlaw-2797	272	17	,	,	PUNCT
taxlaw-2797	272	18	2007	2007	NUM
taxlaw-2797	272	19	)	)	PUNCT
taxlaw-2797	272	20	,	,	PUNCT
taxlaw-2797	272	21	available	available	ADJ
taxlaw-2797	272	22	at	at	ADP
taxlaw-2797	272	23	http://www.law.yale.edu/documents/pdf/intellectual_life/07_leo_salience_and_taxation	http://www.law.yale.edu/documents/pdf/intellectual_life/07_leo_salience_and_taxation	PROPN
taxlaw-2797	272	24	.	.	PUNCT
taxlaw-2797	273	1	pdf	pdf	NOUN
taxlaw-2797	273	2	(	(	PUNCT
taxlaw-2797	273	3	last	last	ADJ
taxlaw-2797	273	4	visited	visit	VERB
taxlaw-2797	273	5	may	may	PROPN
taxlaw-2797	273	6	14	14	NUM
taxlaw-2797	273	7	,	,	PUNCT
taxlaw-2797	273	8	2010	2010	NUM
taxlaw-2797	273	9	)	)	PUNCT
taxlaw-2797	273	10	.	.	PUNCT
taxlaw-2797	274	1	44	44	NUM
taxlaw-2797	274	2	.	.	PUNCT
taxlaw-2797	275	1	see	see	VERB
taxlaw-2797	275	2	,	,	PUNCT
taxlaw-2797	275	3	e.g.	e.g.	ADV
taxlaw-2797	275	4	,	,	PUNCT
taxlaw-2797	275	5	amos	amos	PROPN
taxlaw-2797	275	6	tversky	tversky	PROPN
taxlaw-2797	275	7	&	&	CCONJ
taxlaw-2797	275	8	daniel	daniel	PROPN
taxlaw-2797	275	9	kahneman	kahneman	PROPN
taxlaw-2797	275	10	,	,	PUNCT
taxlaw-2797	275	11	judgment	judgment	NOUN
taxlaw-2797	275	12	under	under	ADP
taxlaw-2797	275	13	uncertainty	uncertainty	NOUN
taxlaw-2797	275	14	:	:	PUNCT
taxlaw-2797	275	15	heuristics	heuristic	NOUN
taxlaw-2797	275	16	and	and	CCONJ
taxlaw-2797	275	17	biases	bias	NOUN
taxlaw-2797	275	18	,	,	PUNCT
taxlaw-2797	275	19	185	185	NUM
taxlaw-2797	275	20	science	science	NOUN
taxlaw-2797	275	21	1124	1124	NUM
taxlaw-2797	275	22	,	,	PUNCT
taxlaw-2797	275	23	1128–30	1128–30	NUM
taxlaw-2797	275	24	(	(	PUNCT
taxlaw-2797	275	25	1974	1974	NUM
taxlaw-2797	275	26	)	)	PUNCT
taxlaw-2797	275	27	(	(	PUNCT
taxlaw-2797	275	28	discussing	discuss	VERB
taxlaw-2797	275	29	the	the	DET
taxlaw-2797	275	30	anchoring	anchoring	NOUN
taxlaw-2797	275	31	bias	bias	NOUN
taxlaw-2797	275	32	)	)	PUNCT
taxlaw-2797	275	33	;	;	PUNCT
taxlaw-2797	275	34	gretchen	gretchen	PROPN
taxlaw-2797	275	35	b.	b.	PROPN
taxlaw-2797	275	36	chapman	chapman	PROPN
taxlaw-2797	275	37	&	&	CCONJ
taxlaw-2797	275	38	eric	eric	PROPN
taxlaw-2797	275	39	j.	j.	PROPN
taxlaw-2797	275	40	johnson	johnson	PROPN
taxlaw-2797	275	41	,	,	PUNCT
taxlaw-2797	275	42	incorporating	incorporate	VERB
taxlaw-2797	275	43	the	the	DET
taxlaw-2797	275	44	irrelevant	irrelevant	ADJ
taxlaw-2797	275	45	:	:	PUNCT
taxlaw-2797	275	46	anchors	anchor	NOUN
taxlaw-2797	275	47	in	in	ADP
taxlaw-2797	275	48	judgments	judgment	NOUN
taxlaw-2797	275	49	of	of	ADP
taxlaw-2797	275	50	belief	belief	NOUN
taxlaw-2797	275	51	and	and	CCONJ
taxlaw-2797	275	52	value	value	NOUN
taxlaw-2797	275	53	,	,	PUNCT
taxlaw-2797	275	54	in	in	ADP
taxlaw-2797	275	55	heuristics	heuristic	NOUN
taxlaw-2797	275	56	and	and	CCONJ
taxlaw-2797	275	57	biases	bias	NOUN
taxlaw-2797	275	58	120	120	NUM
taxlaw-2797	275	59	,	,	PUNCT
taxlaw-2797	275	60	120–23	120–23	NUM
taxlaw-2797	275	61	(	(	PUNCT
taxlaw-2797	275	62	thomas	thomas	PROPN
taxlaw-2797	275	63	gilovich	gilovich	PROPN
taxlaw-2797	275	64	et	et	PROPN
taxlaw-2797	275	65	al	al	PROPN
taxlaw-2797	275	66	.	.	PUNCT
taxlaw-2797	275	67	eds	eds	PROPN
taxlaw-2797	275	68	.	.	PROPN
taxlaw-2797	275	69	,	,	PUNCT
taxlaw-2797	275	70	2002	2002	NUM
taxlaw-2797	275	71	)	)	PUNCT
taxlaw-2797	275	72	(	(	PUNCT
taxlaw-2797	275	73	same	same	ADJ
taxlaw-2797	275	74	)	)	PUNCT
taxlaw-2797	275	75	.	.	PUNCT
taxlaw-2797	276	1	45	45	NUM
taxlaw-2797	276	2	.	.	X
taxlaw-2797	277	1	see	see	VERB
taxlaw-2797	277	2	,	,	PUNCT
taxlaw-2797	277	3	e.g.	e.g.	ADV
taxlaw-2797	277	4	,	,	PUNCT
taxlaw-2797	277	5	amos	amos	PROPN
taxlaw-2797	277	6	tversky	tversky	PROPN
taxlaw-2797	277	7	&	&	CCONJ
taxlaw-2797	277	8	daniel	daniel	PROPN
taxlaw-2797	277	9	kahneman	kahneman	PROPN
taxlaw-2797	277	10	,	,	PUNCT
taxlaw-2797	277	11	choices	choice	NOUN
taxlaw-2797	277	12	,	,	PUNCT
taxlaw-2797	277	13	values	value	NOUN
taxlaw-2797	277	14	,	,	PUNCT
taxlaw-2797	277	15	and	and	CCONJ
taxlaw-2797	277	16	frames	frame	NOUN
taxlaw-2797	277	17	,	,	PUNCT
taxlaw-2797	277	18	39	39	NUM
taxlaw-2797	277	19	2010	2010	NUM
taxlaw-2797	277	20	]	]	PUNCT
taxlaw-2797	277	21	tax	tax	NOUN
taxlaw-2797	277	22	-	-	PUNCT
taxlaw-2797	277	23	exclusive	exclusive	ADJ
taxlaw-2797	277	24	prici	prici	NOUN
taxlaw-2797	277	25	�	�	PROPN
taxlaw-2797	277	26	g	g	PROPN
taxlaw-2797	277	27	229	229	NUM
taxlaw-2797	277	28	cost	cost	NOUN
taxlaw-2797	277	29	into	into	ADP
taxlaw-2797	277	30	multiple	multiple	ADJ
taxlaw-2797	277	31	smaller	small	ADJ
taxlaw-2797	277	32	amounts	amount	NOUN
taxlaw-2797	277	33	—	—	PUNCT
taxlaw-2797	277	34	such	such	ADJ
taxlaw-2797	277	35	as	as	ADP
taxlaw-2797	277	36	dividing	divide	VERB
taxlaw-2797	277	37	the	the	DET
taxlaw-2797	277	38	tax	tax	NOUN
taxlaw-2797	277	39	-	-	PUNCT
taxlaw-2797	277	40	inclusive	inclusive	ADJ
taxlaw-2797	277	41	price	price	NOUN
taxlaw-2797	277	42	into	into	ADP
taxlaw-2797	277	43	a	a	DET
taxlaw-2797	277	44	tax	tax	NOUN
taxlaw-2797	277	45	-	-	PUNCT
taxlaw-2797	277	46	exclusive	exclusive	ADJ
taxlaw-2797	277	47	price	price	NOUN
taxlaw-2797	277	48	plus	plus	CCONJ
taxlaw-2797	277	49	tax	tax	NOUN
taxlaw-2797	277	50	—	—	PUNCT
taxlaw-2797	277	51	may	may	AUX
taxlaw-2797	277	52	drive	drive	VERB
taxlaw-2797	277	53	individuals	individual	NOUN
taxlaw-2797	277	54	to	to	ADP
taxlaw-2797	277	55	under	under	NOUN
taxlaw-2797	277	56	-	-	PUNCT
taxlaw-2797	277	57	value	value	NOUN
taxlaw-2797	277	58	the	the	DET
taxlaw-2797	277	59	actual	actual	ADJ
taxlaw-2797	277	60	cost.46	cost.46	NOUN
taxlaw-2797	277	61	individuals	individual	NOUN
taxlaw-2797	277	62	also	also	ADV
taxlaw-2797	277	63	tend	tend	VERB
taxlaw-2797	277	64	to	to	PART
taxlaw-2797	277	65	be	be	AUX
taxlaw-2797	277	66	tenaciously	tenaciously	ADV
taxlaw-2797	277	67	optimistic,47	optimistic,47	NOUN
taxlaw-2797	277	68	which	which	PRON
taxlaw-2797	277	69	can	can	AUX
taxlaw-2797	277	70	imply	imply	VERB
taxlaw-2797	277	71	that	that	SCONJ
taxlaw-2797	277	72	consumers	consumer	NOUN
taxlaw-2797	277	73	may	may	AUX
taxlaw-2797	277	74	be	be	AUX
taxlaw-2797	277	75	optimistic	optimistic	ADJ
taxlaw-2797	277	76	about	about	ADP
taxlaw-2797	277	77	the	the	DET
taxlaw-2797	277	78	burden	burden	NOUN
taxlaw-2797	277	79	of	of	ADP
taxlaw-2797	277	80	unknown	unknown	ADJ
taxlaw-2797	277	81	tax	tax	NOUN
taxlaw-2797	277	82	costs.48	costs.48	PROPN
taxlaw-2797	277	83	more	more	ADJ
taxlaw-2797	277	84	than	than	ADP
taxlaw-2797	277	85	thirty	thirty	NUM
taxlaw-2797	277	86	years	year	NOUN
taxlaw-2797	277	87	into	into	ADP
taxlaw-2797	277	88	behavioral	behavioral	ADJ
taxlaw-2797	277	89	economic	economic	ADJ
taxlaw-2797	277	90	research	research	NOUN
taxlaw-2797	277	91	,	,	PUNCT
taxlaw-2797	277	92	it	it	PRON
taxlaw-2797	277	93	seems	seem	VERB
taxlaw-2797	277	94	that	that	SCONJ
taxlaw-2797	277	95	there	there	PRON
taxlaw-2797	277	96	is	be	VERB
taxlaw-2797	277	97	almost	almost	ADV
taxlaw-2797	277	98	no	no	PRON
taxlaw-2797	277	99	irrational	irrational	ADJ
taxlaw-2797	277	100	behavior	behavior	NOUN
taxlaw-2797	277	101	that	that	PRON
taxlaw-2797	277	102	can	can	AUX
taxlaw-2797	277	103	not	not	PART
taxlaw-2797	277	104	be	be	AUX
taxlaw-2797	277	105	theoretically	theoretically	ADV
taxlaw-2797	277	106	explained	explain	VERB
taxlaw-2797	277	107	by	by	ADP
taxlaw-2797	277	108	certain	certain	ADJ
taxlaw-2797	277	109	recognized	recognize	VERB
taxlaw-2797	277	110	psychological	psychological	ADJ
taxlaw-2797	277	111	phenomena	phenomenon	NOUN
taxlaw-2797	277	112	.	.	PUNCT
taxlaw-2797	278	1	but	but	CCONJ
taxlaw-2797	278	2	,	,	PUNCT
taxlaw-2797	278	3	such	such	ADJ
taxlaw-2797	278	4	cognitive	cognitive	ADJ
taxlaw-2797	278	5	limitations	limitation	NOUN
taxlaw-2797	278	6	function	function	VERB
taxlaw-2797	278	7	differently	differently	ADV
taxlaw-2797	278	8	in	in	ADP
taxlaw-2797	278	9	different	different	ADJ
taxlaw-2797	278	10	situations	situation	NOUN
taxlaw-2797	278	11	,	,	PUNCT
taxlaw-2797	278	12	and	and	CCONJ
taxlaw-2797	278	13	short	short	ADJ
taxlaw-2797	278	14	of	of	ADP
taxlaw-2797	278	15	empirical	empirical	ADJ
taxlaw-2797	278	16	evidence	evidence	NOUN
taxlaw-2797	278	17	,	,	PUNCT
taxlaw-2797	278	18	there	there	PRON
taxlaw-2797	278	19	is	be	VERB
taxlaw-2797	278	20	no	no	DET
taxlaw-2797	278	21	guarantee	guarantee	NOUN
taxlaw-2797	278	22	that	that	SCONJ
taxlaw-2797	278	23	any	any	PRON
taxlaw-2797	278	24	of	of	ADP
taxlaw-2797	278	25	the	the	DET
taxlaw-2797	278	26	suggested	suggest	VERB
taxlaw-2797	278	27	biases	bias	NOUN
taxlaw-2797	278	28	provides	provide	VERB
taxlaw-2797	278	29	an	an	DET
taxlaw-2797	278	30	explanation	explanation	NOUN
taxlaw-2797	278	31	for	for	ADP
taxlaw-2797	278	32	consumer	consumer	NOUN
taxlaw-2797	278	33	under	under	NOUN
taxlaw-2797	278	34	-	-	PUNCT
taxlaw-2797	278	35	valuation	valuation	NOUN
taxlaw-2797	278	36	of	of	ADP
taxlaw-2797	278	37	tax	tax	NOUN
taxlaw-2797	278	38	-	-	PUNCT
taxlaw-2797	278	39	exclusive	exclusive	ADJ
taxlaw-2797	278	40	prices	price	NOUN
taxlaw-2797	278	41	.	.	PUNCT
taxlaw-2797	279	1	recent	recent	ADJ
taxlaw-2797	279	2	public	public	ADJ
taxlaw-2797	279	3	economics	economic	NOUN
taxlaw-2797	279	4	research	research	NOUN
taxlaw-2797	279	5	examined	examine	VERB
taxlaw-2797	279	6	potential	potential	ADJ
taxlaw-2797	279	7	misperceptions	misperception	NOUN
taxlaw-2797	279	8	and	and	CCONJ
taxlaw-2797	279	9	biases	bias	NOUN
taxlaw-2797	279	10	in	in	ADP
taxlaw-2797	279	11	the	the	DET
taxlaw-2797	279	12	tax	tax	NOUN
taxlaw-2797	279	13	sphere.49	sphere.49	NOUN
taxlaw-2797	279	14	experiments	experiment	NOUN
taxlaw-2797	279	15	reveal	reveal	VERB
taxlaw-2797	279	16	various	various	ADJ
taxlaw-2797	279	17	biases	bias	NOUN
taxlaw-2797	279	18	concerning	concern	VERB
taxlaw-2797	279	19	taxes	taxis	NOUN
taxlaw-2797	279	20	.	.	PUNCT
taxlaw-2797	280	1	for	for	ADP
taxlaw-2797	280	2	example	example	NOUN
taxlaw-2797	280	3	,	,	PUNCT
taxlaw-2797	280	4	taxpayers	taxpayer	NOUN
taxlaw-2797	280	5	react	react	VERB
taxlaw-2797	280	6	to	to	ADP
taxlaw-2797	280	7	tax	tax	NOUN
taxlaw-2797	280	8	salience;50	salience;50	NOUN
taxlaw-2797	280	9	am.psychol	am.psychol	NOUN
taxlaw-2797	280	10	.	.	PUNCT
taxlaw-2797	281	1	341	341	NUM
taxlaw-2797	281	2	,	,	PUNCT
taxlaw-2797	281	3	346–48	346–48	NUM
taxlaw-2797	281	4	(	(	PUNCT
taxlaw-2797	281	5	1984	1984	NUM
taxlaw-2797	281	6	)	)	PUNCT
taxlaw-2797	281	7	;	;	PUNCT
taxlaw-2797	281	8	richard	richard	NOUN
taxlaw-2797	281	9	thaler	thaler	PROPN
taxlaw-2797	281	10	,	,	PUNCT
taxlaw-2797	281	11	mental	mental	ADJ
taxlaw-2797	281	12	accounting	accounting	NOUN
taxlaw-2797	281	13	matters	matter	NOUN
taxlaw-2797	281	14	,	,	PUNCT
taxlaw-2797	281	15	12	12	NUM
taxlaw-2797	281	16	j.	j.	NOUN
taxlaw-2797	281	17	of	of	ADP
taxlaw-2797	281	18	behavioral	behavioral	ADJ
taxlaw-2797	281	19	decision	decision	NOUN
taxlaw-2797	281	20	making	make	VERB
taxlaw-2797	281	21	183	183	NUM
taxlaw-2797	281	22	,	,	PUNCT
taxlaw-2797	281	23	188–203	188–203	NUM
taxlaw-2797	281	24	(	(	PUNCT
taxlaw-2797	281	25	1999	1999	NUM
taxlaw-2797	281	26	)	)	PUNCT
taxlaw-2797	281	27	(	(	PUNCT
taxlaw-2797	281	28	explaining	explain	VERB
taxlaw-2797	281	29	the	the	DET
taxlaw-2797	281	30	mental	mental	ADJ
taxlaw-2797	281	31	accounting	accounting	NOUN
taxlaw-2797	281	32	heuristic	heuristic	NOUN
taxlaw-2797	281	33	and	and	CCONJ
taxlaw-2797	281	34	presenting	present	VERB
taxlaw-2797	281	35	evidence	evidence	NOUN
taxlaw-2797	281	36	of	of	ADP
taxlaw-2797	281	37	its	its	PRON
taxlaw-2797	281	38	effect	effect	NOUN
taxlaw-2797	281	39	)	)	PUNCT
taxlaw-2797	281	40	.	.	PUNCT
taxlaw-2797	282	1	46	46	NUM
taxlaw-2797	282	2	.	.	PUNCT
taxlaw-2797	282	3	see	see	VERB
taxlaw-2797	282	4	generally	generally	ADV
taxlaw-2797	282	5	,	,	PUNCT
taxlaw-2797	282	6	e.g.	e.g.	ADV
taxlaw-2797	282	7	,	,	PUNCT
taxlaw-2797	282	8	edward	edward	PROPN
taxlaw-2797	282	9	j.	j.	PROPN
taxlaw-2797	282	10	mccaffery	mccaffery	PROPN
taxlaw-2797	282	11	&	&	CCONJ
taxlaw-2797	282	12	jonathan	jonathan	PROPN
taxlaw-2797	282	13	baron	baron	PROPN
taxlaw-2797	282	14	,	,	PUNCT
taxlaw-2797	282	15	the	the	DET
taxlaw-2797	282	16	humpty	humpty	ADJ
taxlaw-2797	282	17	dumpty	dumpty	ADJ
taxlaw-2797	282	18	blues	blue	NOUN
taxlaw-2797	282	19	:	:	PUNCT
taxlaw-2797	282	20	disaggregation	disaggregation	NOUN
taxlaw-2797	282	21	bias	bias	NOUN
taxlaw-2797	282	22	in	in	ADP
taxlaw-2797	282	23	the	the	DET
taxlaw-2797	282	24	evaluation	evaluation	NOUN
taxlaw-2797	282	25	of	of	ADP
taxlaw-2797	282	26	tax	tax	NOUN
taxlaw-2797	282	27	systems	system	NOUN
taxlaw-2797	282	28	,	,	PUNCT
taxlaw-2797	282	29	91	91	NUM
taxlaw-2797	282	30	org	org	NOUN
taxlaw-2797	282	31	.	.	PUNCT
taxlaw-2797	283	1	behavior	behavior	NOUN
taxlaw-2797	283	2	and	and	CCONJ
taxlaw-2797	283	3	human	human	ADJ
taxlaw-2797	283	4	decision	decision	NOUN
taxlaw-2797	283	5	processes	process	VERB
taxlaw-2797	283	6	230	230	NUM
taxlaw-2797	283	7	(	(	PUNCT
taxlaw-2797	283	8	2003	2003	NUM
taxlaw-2797	283	9	)	)	PUNCT
taxlaw-2797	283	10	(	(	PUNCT
taxlaw-2797	283	11	discussing	discuss	VERB
taxlaw-2797	283	12	instances	instance	NOUN
taxlaw-2797	283	13	of	of	ADP
taxlaw-2797	283	14	disaggregation	disaggregation	NOUN
taxlaw-2797	283	15	bias	bias	NOUN
taxlaw-2797	283	16	in	in	ADP
taxlaw-2797	283	17	tax	tax	NOUN
taxlaw-2797	283	18	law	law	NOUN
taxlaw-2797	283	19	)	)	PUNCT
taxlaw-2797	284	1	[	[	X
taxlaw-2797	284	2	hereinafter	hereinafter	NOUN
taxlaw-2797	284	3	mccaffery	mccaffery	NOUN
taxlaw-2797	284	4	&	&	CCONJ
taxlaw-2797	284	5	baron	baron	NOUN
taxlaw-2797	284	6	,	,	PUNCT
taxlaw-2797	284	7	humpty	humpty	ADJ
taxlaw-2797	284	8	dumpty	dumpty	ADJ
taxlaw-2797	284	9	blues	blue	NOUN
taxlaw-2797	284	10	]	]	PUNCT
taxlaw-2797	284	11	;	;	PUNCT
taxlaw-2797	284	12	see	see	VERB
taxlaw-2797	284	13	also	also	ADV
taxlaw-2797	284	14	infra	infra	VERB
taxlaw-2797	284	15	notes	note	NOUN
taxlaw-2797	284	16	69–77	69–77	NUM
taxlaw-2797	284	17	and	and	CCONJ
taxlaw-2797	284	18	accompanying	accompany	VERB
taxlaw-2797	284	19	text	text	NOUN
taxlaw-2797	284	20	.	.	PUNCT
taxlaw-2797	285	1	47	47	NUM
taxlaw-2797	285	2	.	.	PUNCT
taxlaw-2797	286	1	see	see	VERB
taxlaw-2797	286	2	,	,	PUNCT
taxlaw-2797	286	3	e.g.	e.g.	ADV
taxlaw-2797	286	4	,	,	PUNCT
taxlaw-2797	286	5	david	david	PROPN
taxlaw-2797	286	6	a.	a.	PROPN
taxlaw-2797	286	7	armor	armor	PROPN
taxlaw-2797	286	8	&	&	CCONJ
taxlaw-2797	286	9	shelley	shelley	PROPN
taxlaw-2797	286	10	e.	e.	PROPN
taxlaw-2797	286	11	taylor	taylor	PROPN
taxlaw-2797	286	12	,	,	PUNCT
taxlaw-2797	286	13	when	when	SCONJ
taxlaw-2797	286	14	predictions	prediction	NOUN
taxlaw-2797	286	15	fail	fail	VERB
taxlaw-2797	286	16	:	:	PUNCT
taxlaw-2797	286	17	the	the	DET
taxlaw-2797	286	18	dilemma	dilemma	NOUN
taxlaw-2797	286	19	of	of	ADP
taxlaw-2797	286	20	unrealistic	unrealistic	ADJ
taxlaw-2797	286	21	optimism	optimism	NOUN
taxlaw-2797	286	22	,	,	PUNCT
taxlaw-2797	286	23	in	in	ADP
taxlaw-2797	286	24	heuristics	heuristic	NOUN
taxlaw-2797	286	25	and	and	CCONJ
taxlaw-2797	286	26	biases	bias	NOUN
taxlaw-2797	286	27	334	334	NUM
taxlaw-2797	286	28	,	,	PUNCT
taxlaw-2797	286	29	334–36	334–36	NUM
taxlaw-2797	286	30	(	(	PUNCT
taxlaw-2797	286	31	thomas	thomas	PROPN
taxlaw-2797	286	32	gilovich	gilovich	PROPN
taxlaw-2797	286	33	et	et	PROPN
taxlaw-2797	286	34	al	al	PROPN
taxlaw-2797	286	35	.	.	PUNCT
taxlaw-2797	287	1	eds	eds	PROPN
taxlaw-2797	287	2	.	.	PROPN
taxlaw-2797	287	3	,	,	PUNCT
taxlaw-2797	287	4	2002	2002	NUM
taxlaw-2797	287	5	)	)	PUNCT
taxlaw-2797	287	6	(	(	PUNCT
taxlaw-2797	287	7	reviewing	review	VERB
taxlaw-2797	287	8	and	and	CCONJ
taxlaw-2797	287	9	discussing	discuss	VERB
taxlaw-2797	287	10	the	the	DET
taxlaw-2797	287	11	optimism	optimism	NOUN
taxlaw-2797	287	12	bias	bias	NOUN
taxlaw-2797	287	13	)	)	PUNCT
taxlaw-2797	287	14	.	.	PUNCT
taxlaw-2797	288	1	48	48	NUM
taxlaw-2797	288	2	.	.	PUNCT
taxlaw-2797	289	1	yet	yet	ADV
taxlaw-2797	289	2	because	because	SCONJ
taxlaw-2797	289	3	over	over	NOUN
taxlaw-2797	289	4	-	-	PUNCT
taxlaw-2797	289	5	optimism	optimism	NOUN
taxlaw-2797	289	6	generally	generally	ADV
taxlaw-2797	289	7	stems	stem	VERB
taxlaw-2797	289	8	from	from	ADP
taxlaw-2797	289	9	a	a	DET
taxlaw-2797	289	10	propensity	propensity	NOUN
taxlaw-2797	289	11	to	to	PART
taxlaw-2797	289	12	use	use	VERB
taxlaw-2797	289	13	past	past	ADJ
taxlaw-2797	289	14	experience	experience	NOUN
taxlaw-2797	289	15	to	to	PART
taxlaw-2797	289	16	evaluate	evaluate	VERB
taxlaw-2797	289	17	future	future	ADJ
taxlaw-2797	289	18	events	event	NOUN
taxlaw-2797	289	19	—	—	PUNCT
taxlaw-2797	289	20	see	see	VERB
taxlaw-2797	289	21	i	i	PRON
taxlaw-2797	289	22	d.	d.	PROPN
taxlaw-2797	289	23	at	at	ADP
taxlaw-2797	289	24	338	338	NUM
taxlaw-2797	289	25	—	—	PUNCT
taxlaw-2797	289	26	one	one	PRON
taxlaw-2797	289	27	might	might	AUX
taxlaw-2797	289	28	expect	expect	VERB
taxlaw-2797	289	29	that	that	SCONJ
taxlaw-2797	289	30	consumers	consumer	NOUN
taxlaw-2797	289	31	would	would	AUX
taxlaw-2797	289	32	learn	learn	VERB
taxlaw-2797	289	33	quickly	quickly	ADV
taxlaw-2797	289	34	,	,	PUNCT
taxlaw-2797	289	35	over	over	ADP
taxlaw-2797	289	36	multiple	multiple	ADJ
taxlaw-2797	289	37	market	market	NOUN
taxlaw-2797	289	38	transactions	transaction	NOUN
taxlaw-2797	289	39	,	,	PUNCT
taxlaw-2797	289	40	that	that	PRON
taxlaw-2797	289	41	consumption	consumption	NOUN
taxlaw-2797	289	42	taxes	taxis	NOUN
taxlaw-2797	289	43	are	be	AUX
taxlaw-2797	289	44	additionally	additionally	ADV
taxlaw-2797	289	45	imposed	impose	VERB
taxlaw-2797	289	46	.	.	PUNCT
taxlaw-2797	290	1	49	49	NUM
taxlaw-2797	290	2	.	.	PUNCT
taxlaw-2797	291	1	see	see	VERB
taxlaw-2797	291	2	,	,	PUNCT
taxlaw-2797	291	3	e.g.	e.g.	ADV
taxlaw-2797	291	4	,	,	PUNCT
taxlaw-2797	291	5	edward	edward	PROPN
taxlaw-2797	291	6	j.	j.	PROPN
taxlaw-2797	291	7	mccaffery	mccaffery	PROPN
taxlaw-2797	291	8	,	,	PUNCT
taxlaw-2797	291	9	cognitive	cognitive	ADJ
taxlaw-2797	291	10	theory	theory	NOUN
taxlaw-2797	291	11	and	and	CCONJ
taxlaw-2797	291	12	tax	tax	NOUN
taxlaw-2797	291	13	,	,	PUNCT
taxlaw-2797	291	14	41	41	NUM
taxlaw-2797	291	15	ucla	ucla	PROPN
taxlaw-2797	291	16	l.	l.	PROPN
taxlaw-2797	291	17	rev	rev	PROPN
taxlaw-2797	291	18	.	.	PROPN
taxlaw-2797	291	19	1861	1861	NUM
taxlaw-2797	291	20	(	(	PUNCT
taxlaw-2797	291	21	1994	1994	NUM
taxlaw-2797	291	22	)	)	PUNCT
taxlaw-2797	291	23	(	(	PUNCT
taxlaw-2797	291	24	surveying	survey	VERB
taxlaw-2797	291	25	a	a	DET
taxlaw-2797	291	26	range	range	NOUN
taxlaw-2797	291	27	of	of	ADP
taxlaw-2797	291	28	heuristics	heuristic	NOUN
taxlaw-2797	291	29	and	and	CCONJ
taxlaw-2797	291	30	biases	bias	NOUN
taxlaw-2797	291	31	in	in	ADP
taxlaw-2797	291	32	evaluating	evaluate	VERB
taxlaw-2797	291	33	taxes	taxis	NOUN
taxlaw-2797	291	34	)	)	PUNCT
taxlaw-2797	292	1	[	[	X
taxlaw-2797	292	2	hereinafter	hereinafter	NOUN
taxlaw-2797	292	3	mccaffery	mccaffery	NOUN
taxlaw-2797	292	4	,	,	PUNCT
taxlaw-2797	292	5	cognitive	cognitive	ADJ
taxlaw-2797	292	6	theory	theory	NOUN
taxlaw-2797	292	7	]	]	X
taxlaw-2797	292	8	;	;	PUNCT
taxlaw-2797	292	9	mccaffery	mccaffery	NOUN
taxlaw-2797	292	10	&	&	CCONJ
taxlaw-2797	292	11	baron	baron	NOUN
taxlaw-2797	292	12	,	,	PUNCT
taxlaw-2797	292	13	thinking	think	VERB
taxlaw-2797	292	14	about	about	ADP
taxlaw-2797	292	15	tax	tax	NOUN
taxlaw-2797	292	16	,	,	PUNCT
taxlaw-2797	292	17	supra	supra	PROPN
taxlaw-2797	292	18	note	note	NOUN
taxlaw-2797	292	19	42	42	NUM
taxlaw-2797	292	20	(	(	PUNCT
taxlaw-2797	292	21	same	same	ADJ
taxlaw-2797	292	22	)	)	PUNCT
taxlaw-2797	292	23	;	;	PUNCT
taxlaw-2797	292	24	edward	edward	PROPN
taxlaw-2797	292	25	j.	j.	PROPN
taxlaw-2797	292	26	mccaffery	mccaffery	PROPN
taxlaw-2797	292	27	&	&	CCONJ
taxlaw-2797	292	28	jonathan	jonathan	PROPN
taxlaw-2797	292	29	baron	baron	PROPN
taxlaw-2797	292	30	,	,	PUNCT
taxlaw-2797	292	31	the	the	DET
taxlaw-2797	292	32	political	political	ADJ
taxlaw-2797	292	33	psychology	psychology	NOUN
taxlaw-2797	292	34	of	of	ADP
taxlaw-2797	292	35	redistribution	redistribution	NOUN
taxlaw-2797	292	36	,	,	PUNCT
taxlaw-2797	292	37	52	52	NUM
taxlaw-2797	292	38	ucla	ucla	NOUN
taxlaw-2797	292	39	l.	l.	PROPN
taxlaw-2797	292	40	rev	rev	PROPN
taxlaw-2797	292	41	.	.	PROPN
taxlaw-2797	292	42	1745	1745	NUM
taxlaw-2797	292	43	(	(	PUNCT
taxlaw-2797	292	44	2005	2005	NUM
taxlaw-2797	292	45	)	)	PUNCT
taxlaw-2797	292	46	(	(	PUNCT
taxlaw-2797	292	47	same	same	ADJ
taxlaw-2797	292	48	)	)	PUNCT
taxlaw-2797	292	49	;	;	PUNCT
taxlaw-2797	292	50	edward	edward	PROPN
taxlaw-2797	292	51	j.	j.	PROPN
taxlaw-2797	292	52	mccaffery	mccaffery	PROPN
taxlaw-2797	292	53	&	&	CCONJ
taxlaw-2797	292	54	joel	joel	PROPN
taxlaw-2797	292	55	slemrod	slemrod	PROPN
taxlaw-2797	292	56	,	,	PUNCT
taxlaw-2797	292	57	toward	toward	ADP
taxlaw-2797	292	58	an	an	DET
taxlaw-2797	292	59	agenda	agenda	NOUN
taxlaw-2797	292	60	for	for	ADP
taxlaw-2797	292	61	behavioral	behavioral	ADJ
taxlaw-2797	292	62	public	public	ADJ
taxlaw-2797	292	63	finance	finance	NOUN
taxlaw-2797	292	64	,	,	PUNCT
taxlaw-2797	292	65	in	in	ADP
taxlaw-2797	292	66	behavioral	behavioral	ADJ
taxlaw-2797	292	67	public	public	ADJ
taxlaw-2797	292	68	finance	finance	NOUN
taxlaw-2797	292	69	3	3	NUM
taxlaw-2797	292	70	et	et	NOUN
taxlaw-2797	292	71	seq	seq	PROPN
taxlaw-2797	292	72	.	.	PUNCT
taxlaw-2797	293	1	(	(	PUNCT
taxlaw-2797	293	2	edward	edward	PROPN
taxlaw-2797	293	3	mccaffery	mccaffery	PROPN
taxlaw-2797	293	4	&	&	CCONJ
taxlaw-2797	293	5	joel	joel	PROPN
taxlaw-2797	293	6	slemrod	slemrod	PROPN
taxlaw-2797	293	7	eds	eds	PROPN
taxlaw-2797	293	8	.	.	PROPN
taxlaw-2797	293	9	,	,	PUNCT
taxlaw-2797	293	10	2006	2006	NUM
taxlaw-2797	293	11	)	)	PUNCT
taxlaw-2797	293	12	(	(	PUNCT
taxlaw-2797	293	13	same	same	ADJ
taxlaw-2797	293	14	)	)	PUNCT
taxlaw-2797	293	15	;	;	PUNCT
taxlaw-2797	293	16	aradhna	aradhna	VERB
taxlaw-2797	293	17	krishna	krishna	PROPN
taxlaw-2797	293	18	&	&	CCONJ
taxlaw-2797	293	19	joel	joel	PROPN
taxlaw-2797	293	20	slemrod	slemrod	PROPN
taxlaw-2797	293	21	,	,	PUNCT
taxlaw-2797	293	22	behavioral	behavioral	ADJ
taxlaw-2797	293	23	public	public	ADJ
taxlaw-2797	293	24	finance	finance	NOUN
taxlaw-2797	293	25	:	:	PUNCT
taxlaw-2797	293	26	tax	tax	NOUN
taxlaw-2797	293	27	design	design	NOUN
taxlaw-2797	293	28	as	as	ADP
taxlaw-2797	293	29	price	price	NOUN
taxlaw-2797	293	30	presentation	presentation	NOUN
taxlaw-2797	293	31	,	,	PUNCT
taxlaw-2797	293	32	10	10	NUM
taxlaw-2797	293	33	int’l	int’l	NUM
taxlaw-2797	293	34	tax	tax	NOUN
taxlaw-2797	293	35	and	and	CCONJ
taxlaw-2797	293	36	pub	pub	NOUN
taxlaw-2797	293	37	.	.	PUNCT
taxlaw-2797	294	1	fin	fin	NOUN
taxlaw-2797	294	2	.	.	PUNCT
taxlaw-2797	295	1	189	189	NUM
taxlaw-2797	295	2	(	(	PUNCT
taxlaw-2797	295	3	2003	2003	NUM
taxlaw-2797	295	4	)	)	PUNCT
taxlaw-2797	295	5	(	(	PUNCT
taxlaw-2797	295	6	discussing	discuss	VERB
taxlaw-2797	295	7	various	various	ADJ
taxlaw-2797	295	8	kinds	kind	NOUN
taxlaw-2797	295	9	of	of	ADP
taxlaw-2797	295	10	misperceptions	misperception	NOUN
taxlaw-2797	295	11	resulting	result	VERB
taxlaw-2797	295	12	from	from	ADP
taxlaw-2797	295	13	presentation	presentation	NOUN
taxlaw-2797	295	14	manipulation	manipulation	NOUN
taxlaw-2797	295	15	)	)	PUNCT
taxlaw-2797	295	16	;	;	PUNCT
taxlaw-2797	295	17	leonard	leonard	PROPN
taxlaw-2797	295	18	burman	burman	PROPN
taxlaw-2797	295	19	&	&	CCONJ
taxlaw-2797	295	20	mohammed	mohammed	PROPN
taxlaw-2797	295	21	adeel	adeel	PROPN
taxlaw-2797	295	22	saleem	saleem	PROPN
taxlaw-2797	295	23	,	,	PUNCT
taxlaw-2797	295	24	hidden	hide	VERB
taxlaw-2797	295	25	taxes	taxis	NOUN
taxlaw-2797	295	26	and	and	CCONJ
taxlaw-2797	295	27	subsidies	subsidy	NOUN
taxlaw-2797	295	28	,	,	PUNCT
taxlaw-2797	295	29	100	100	NUM
taxlaw-2797	295	30	tax	tax	NOUN
taxlaw-2797	295	31	notes	note	NOUN
taxlaw-2797	295	32	1437	1437	NUM
taxlaw-2797	295	33	(	(	PUNCT
taxlaw-2797	295	34	september	september	PROPN
taxlaw-2797	295	35	15	15	NUM
taxlaw-2797	295	36	,	,	PUNCT
taxlaw-2797	295	37	2003	2003	NUM
taxlaw-2797	295	38	)	)	PUNCT
taxlaw-2797	295	39	(	(	PUNCT
taxlaw-2797	295	40	discussing	discuss	VERB
taxlaw-2797	295	41	and	and	CCONJ
taxlaw-2797	295	42	presenting	present	VERB
taxlaw-2797	295	43	tax	tax	NOUN
taxlaw-2797	295	44	rules	rule	NOUN
taxlaw-2797	295	45	that	that	PRON
taxlaw-2797	295	46	translate	translate	VERB
taxlaw-2797	295	47	into	into	ADP
taxlaw-2797	295	48	tax	tax	NOUN
taxlaw-2797	295	49	rates	rate	NOUN
taxlaw-2797	295	50	)	)	PUNCT
taxlaw-2797	295	51	;	;	PUNCT
taxlaw-2797	295	52	jeffrey	jeffrey	PROPN
taxlaw-2797	295	53	b.	b.	PROPN
taxlaw-2797	295	54	liebman	liebman	PROPN
taxlaw-2797	295	55	&	&	CCONJ
taxlaw-2797	295	56	richard	richard	PROPN
taxlaw-2797	295	57	j.	j.	PROPN
taxlaw-2797	295	58	zeckhauser	zeckhauser	PROPN
taxlaw-2797	295	59	,	,	PUNCT
taxlaw-2797	295	60	schmeduling	schmedule	VERB
taxlaw-2797	295	61	(	(	PUNCT
taxlaw-2797	295	62	2004	2004	NUM
taxlaw-2797	295	63	)	)	PUNCT
taxlaw-2797	295	64	(	(	PUNCT
taxlaw-2797	295	65	unpublished	unpublished	ADJ
taxlaw-2797	295	66	manuscript	manuscript	NOUN
taxlaw-2797	295	67	)	)	PUNCT
taxlaw-2797	295	68	(	(	PUNCT
taxlaw-2797	295	69	on	on	ADP
taxlaw-2797	295	70	file	file	NOUN
taxlaw-2797	295	71	with	with	ADP
taxlaw-2797	295	72	harvard	harvard	PROPN
taxlaw-2797	295	73	university	university	PROPN
taxlaw-2797	295	74	)	)	PUNCT
taxlaw-2797	295	75	(	(	PUNCT
taxlaw-2797	295	76	suggesting	suggest	VERB
taxlaw-2797	295	77	two	two	NUM
taxlaw-2797	295	78	biases	bias	NOUN
taxlaw-2797	295	79	—	—	PUNCT
taxlaw-2797	295	80	spotlighting	spotlight	VERB
taxlaw-2797	295	81	and	and	CCONJ
taxlaw-2797	295	82	ironing	ironing	NOUN
taxlaw-2797	295	83	—	—	PUNCT
taxlaw-2797	295	84	that	that	PRON
taxlaw-2797	295	85	affect	affect	VERB
taxlaw-2797	295	86	reactions	reaction	NOUN
taxlaw-2797	295	87	to	to	ADP
taxlaw-2797	295	88	taxes	taxis	NOUN
taxlaw-2797	295	89	)	)	PUNCT
taxlaw-2797	295	90	;	;	PUNCT
taxlaw-2797	295	91	brian	brian	PROPN
taxlaw-2797	295	92	galle	galle	PROPN
taxlaw-2797	295	93	,	,	PUNCT
taxlaw-2797	295	94	hidden	hide	VERB
taxlaw-2797	295	95	taxes	taxis	NOUN
taxlaw-2797	295	96	(	(	PUNCT
taxlaw-2797	295	97	2009	2009	NUM
taxlaw-2797	295	98	)	)	PUNCT
taxlaw-2797	295	99	(	(	PUNCT
taxlaw-2797	295	100	unpublished	unpublished	ADJ
taxlaw-2797	295	101	manuscript	manuscript	NOUN
taxlaw-2797	295	102	)	)	PUNCT
taxlaw-2797	295	103	(	(	PUNCT
taxlaw-2797	295	104	on	on	ADP
taxlaw-2797	295	105	file	file	NOUN
taxlaw-2797	295	106	with	with	ADP
taxlaw-2797	295	107	author	author	NOUN
taxlaw-2797	295	108	)	)	PUNCT
taxlaw-2797	295	109	(	(	PUNCT
taxlaw-2797	295	110	surveying	survey	VERB
taxlaw-2797	295	111	potential	potential	ADJ
taxlaw-2797	295	112	effects	effect	NOUN
taxlaw-2797	295	113	of	of	ADP
taxlaw-2797	295	114	non	non	ADJ
taxlaw-2797	295	115	-	-	ADJ
taxlaw-2797	295	116	salient	salient	ADJ
taxlaw-2797	295	117	taxes	taxis	NOUN
taxlaw-2797	295	118	)	)	PUNCT
taxlaw-2797	295	119	.	.	PUNCT
taxlaw-2797	296	1	50	50	NUM
taxlaw-2797	296	2	.	.	PUNCT
taxlaw-2797	297	1	see	see	VERB
taxlaw-2797	297	2	generally	generally	ADV
taxlaw-2797	297	3	rupert	rupert	PROPN
taxlaw-2797	297	4	sausgruber	sausgruber	PROPN
taxlaw-2797	297	5	&	&	CCONJ
taxlaw-2797	297	6	jean	jean	PROPN
taxlaw-2797	297	7	-	-	PUNCT
taxlaw-2797	297	8	robert	robert	PROPN
taxlaw-2797	297	9	tyran	tyran	PROPN
taxlaw-2797	297	10	,	,	PUNCT
taxlaw-2797	297	11	tax	tax	NOUN
taxlaw-2797	297	12	salience	salience	NOUN
taxlaw-2797	297	13	,	,	PUNCT
taxlaw-2797	297	14	voting	voting	NOUN
taxlaw-2797	297	15	and	and	CCONJ
taxlaw-2797	297	16	230	230	NUM
taxlaw-2797	297	17	columbia	columbia	PROPN
taxlaw-2797	297	18	jour	jour	PROPN
taxlaw-2797	297	19	�	�	PROPN
taxlaw-2797	297	20	al	al	PROPN
taxlaw-2797	297	21	of	of	ADP
taxlaw-2797	297	22	tax	tax	NOUN
taxlaw-2797	297	23	law	law	NOUN
taxlaw-2797	298	1	[	[	X
taxlaw-2797	298	2	vol	vol	NOUN
taxlaw-2797	298	3	.	.	PUNCT
taxlaw-2797	299	1	1:218	1:218	NUM
taxlaw-2797	299	2	individuals	individual	NOUN
taxlaw-2797	299	3	perceive	perceive	VERB
taxlaw-2797	299	4	equivalent	equivalent	ADJ
taxlaw-2797	299	5	direct	direct	ADJ
taxlaw-2797	299	6	and	and	CCONJ
taxlaw-2797	299	7	indirect	indirect	ADJ
taxlaw-2797	299	8	taxes	taxis	NOUN
taxlaw-2797	299	9	differently;51	differently;51	NOUN
taxlaw-2797	299	10	individuals	individual	NOUN
taxlaw-2797	299	11	misperceive	misperceive	VERB
taxlaw-2797	299	12	the	the	DET
taxlaw-2797	299	13	distributional	distributional	ADJ
taxlaw-2797	299	14	effects	effect	NOUN
taxlaw-2797	299	15	of	of	ADP
taxlaw-2797	299	16	tax	tax	NOUN
taxlaw-2797	299	17	systems,52	systems,52	NOUN
taxlaw-2797	299	18	and	and	CCONJ
taxlaw-2797	299	19	the	the	DET
taxlaw-2797	299	20	progressivity	progressivity	NOUN
taxlaw-2797	299	21	of	of	ADP
taxlaw-2797	299	22	disaggregated	disaggregate	VERB
taxlaw-2797	299	23	tax	tax	NOUN
taxlaw-2797	299	24	schemes;53	schemes;53	PROPN
taxlaw-2797	299	25	framing	frame	VERB
taxlaw-2797	299	26	and	and	CCONJ
taxlaw-2797	299	27	labeling	labeling	NOUN
taxlaw-2797	299	28	taxes	taxis	NOUN
taxlaw-2797	299	29	affects	affect	VERB
taxlaw-2797	299	30	taxpayer	taxpayer	NOUN
taxlaw-2797	299	31	reaction;54	reaction;54	PROPN
taxlaw-2797	299	32	taxpayers	taxpayer	NOUN
taxlaw-2797	299	33	misperceive	misperceive	VERB
taxlaw-2797	299	34	tax	tax	NOUN
taxlaw-2797	299	35	liabilities;55	liabilities;55	NOUN
taxlaw-2797	299	36	individuals	individual	NOUN
taxlaw-2797	299	37	confuse	confuse	VERB
taxlaw-2797	299	38	marginal	marginal	ADJ
taxlaw-2797	299	39	tax	tax	NOUN
taxlaw-2797	299	40	rates	rate	NOUN
taxlaw-2797	299	41	with	with	ADP
taxlaw-2797	299	42	average	average	ADJ
taxlaw-2797	299	43	tax	tax	NOUN
taxlaw-2797	299	44	rates;56	rates;56	NOUN
taxlaw-2797	299	45	and	and	CCONJ
taxlaw-2797	299	46	tax	tax	NOUN
taxlaw-2797	299	47	deliberation	deliberation	NOUN
taxlaw-2797	299	48	(	(	PUNCT
taxlaw-2797	299	49	discussion	discussion	NOUN
taxlaw-2797	299	50	paper	paper	NOUN
taxlaw-2797	299	51	no	no	INTJ
taxlaw-2797	299	52	.	.	PROPN
taxlaw-2797	299	53	08	08	NUM
taxlaw-2797	299	54	-	-	SYM
taxlaw-2797	299	55	21	21	NUM
taxlaw-2797	299	56	,	,	PUNCT
taxlaw-2797	299	57	department	department	NOUN
taxlaw-2797	299	58	of	of	ADP
taxlaw-2797	299	59	economics	economic	NOUN
taxlaw-2797	299	60	,	,	PUNCT
taxlaw-2797	299	61	university	university	NOUN
taxlaw-2797	299	62	of	of	ADP
taxlaw-2797	299	63	copenhagen	copenhagen	PROPN
taxlaw-2797	299	64	,	,	PUNCT
taxlaw-2797	299	65	2008	2008	NUM
taxlaw-2797	299	66	)	)	PUNCT
taxlaw-2797	299	67	,	,	PUNCT
taxlaw-2797	299	68	available	available	ADJ
taxlaw-2797	299	69	at	at	ADP
taxlaw-2797	299	70	http://econpapers.repec.org/paper/kudkuiedp/0821.htm	http://econpapers.repec.org/paper/kudkuiedp/0821.htm	PROPN
taxlaw-2797	299	71	(	(	PUNCT
taxlaw-2797	299	72	last	last	ADJ
taxlaw-2797	299	73	visited	visit	VERB
taxlaw-2797	299	74	may	may	PROPN
taxlaw-2797	299	75	14	14	NUM
taxlaw-2797	299	76	,	,	PUNCT
taxlaw-2797	299	77	2010	2010	NUM
taxlaw-2797	299	78	)	)	PUNCT
taxlaw-2797	299	79	(	(	PUNCT
taxlaw-2797	299	80	showing	show	VERB
taxlaw-2797	299	81	that	that	SCONJ
taxlaw-2797	299	82	tax	tax	NOUN
taxlaw-2797	299	83	salience	salience	NOUN
taxlaw-2797	299	84	affects	affect	VERB
taxlaw-2797	299	85	buyers	buyer	NOUN
taxlaw-2797	299	86	’	'	PUNCT
taxlaw-2797	299	87	choice	choice	NOUN
taxlaw-2797	299	88	between	between	ADP
taxlaw-2797	299	89	buyer	buyer	NOUN
taxlaw-2797	299	90	and	and	CCONJ
taxlaw-2797	299	91	seller	seller	NOUN
taxlaw-2797	299	92	taxes	taxis	NOUN
taxlaw-2797	299	93	)	)	PUNCT
taxlaw-2797	299	94	;	;	PUNCT
taxlaw-2797	299	95	edward	edward	PROPN
taxlaw-2797	299	96	j.	j.	PROPN
taxlaw-2797	299	97	mccaffery	mccaffery	PROPN
taxlaw-2797	299	98	&	&	CCONJ
taxlaw-2797	299	99	jonathan	jonathan	PROPN
taxlaw-2797	299	100	baron	baron	PROPN
taxlaw-2797	299	101	,	,	PUNCT
taxlaw-2797	299	102	isolation	isolation	NOUN
taxlaw-2797	299	103	effects	effect	NOUN
taxlaw-2797	299	104	and	and	CCONJ
taxlaw-2797	299	105	the	the	DET
taxlaw-2797	299	106	�	�	PROPN
taxlaw-2797	299	107	eglect	eglect	NOUN
taxlaw-2797	299	108	of	of	ADP
taxlaw-2797	299	109	indirect	indirect	ADJ
taxlaw-2797	299	110	effects	effect	NOUN
taxlaw-2797	299	111	of	of	ADP
taxlaw-2797	299	112	fiscal	fiscal	ADJ
taxlaw-2797	299	113	policies	policy	NOUN
taxlaw-2797	299	114	,	,	PUNCT
taxlaw-2797	299	115	19	19	NUM
taxlaw-2797	299	116	j.	j.	PROPN
taxlaw-2797	299	117	behavioral	behavioral	ADJ
taxlaw-2797	299	118	decision	decision	NOUN
taxlaw-2797	299	119	making	make	VERB
taxlaw-2797	299	120	289	289	NUM
taxlaw-2797	299	121	(	(	PUNCT
taxlaw-2797	299	122	2006	2006	NUM
taxlaw-2797	299	123	)	)	PUNCT
taxlaw-2797	299	124	(	(	PUNCT
taxlaw-2797	299	125	arguing	argue	VERB
taxlaw-2797	299	126	that	that	SCONJ
taxlaw-2797	299	127	hidden	hidden	ADJ
taxlaw-2797	299	128	taxes	taxis	NOUN
taxlaw-2797	299	129	are	be	AUX
taxlaw-2797	299	130	preferred	prefer	VERB
taxlaw-2797	299	131	over	over	ADP
taxlaw-2797	299	132	transparent	transparent	ADJ
taxlaw-2797	299	133	taxes	taxis	NOUN
taxlaw-2797	299	134	)	)	PUNCT
taxlaw-2797	299	135	.	.	PUNCT
taxlaw-2797	300	1	51	51	NUM
taxlaw-2797	300	2	.	.	PUNCT
taxlaw-2797	300	3	rupert	rupert	PROPN
taxlaw-2797	300	4	sausgruber	sausgruber	PROPN
taxlaw-2797	300	5	&	&	CCONJ
taxlaw-2797	300	6	jean	jean	PROPN
taxlaw-2797	300	7	-	-	PUNCT
taxlaw-2797	300	8	robert	robert	PROPN
taxlaw-2797	300	9	tyran	tyran	PROPN
taxlaw-2797	300	10	,	,	PUNCT
taxlaw-2797	300	11	testing	test	VERB
taxlaw-2797	300	12	the	the	DET
taxlaw-2797	300	13	mill	mill	NOUN
taxlaw-2797	300	14	hypothesis	hypothesis	NOUN
taxlaw-2797	300	15	of	of	ADP
taxlaw-2797	300	16	fiscal	fiscal	ADJ
taxlaw-2797	300	17	illusion	illusion	NOUN
taxlaw-2797	300	18	,	,	PUNCT
taxlaw-2797	300	19	122	122	NUM
taxlaw-2797	300	20	public	public	ADJ
taxlaw-2797	300	21	choice	choice	NOUN
taxlaw-2797	300	22	39	39	NUM
taxlaw-2797	300	23	,	,	PUNCT
taxlaw-2797	300	24	41–54	41–54	NUM
taxlaw-2797	300	25	(	(	PUNCT
taxlaw-2797	300	26	2004	2004	NUM
taxlaw-2797	300	27	)	)	PUNCT
taxlaw-2797	300	28	(	(	PUNCT
taxlaw-2797	300	29	showing	show	VERB
taxlaw-2797	300	30	that	that	SCONJ
taxlaw-2797	300	31	the	the	DET
taxlaw-2797	300	32	burden	burden	NOUN
taxlaw-2797	300	33	of	of	ADP
taxlaw-2797	300	34	less	less	ADV
taxlaw-2797	300	35	visible	visible	ADJ
taxlaw-2797	300	36	taxes	taxis	NOUN
taxlaw-2797	300	37	is	be	AUX
taxlaw-2797	300	38	underestimated	underestimate	VERB
taxlaw-2797	300	39	)	)	PUNCT
taxlaw-2797	300	40	;	;	PUNCT
taxlaw-2797	300	41	tomer	tomer	PROPN
taxlaw-2797	300	42	blumkin	blumkin	PROPN
taxlaw-2797	300	43	et	et	PROPN
taxlaw-2797	300	44	al	al	PROPN
taxlaw-2797	300	45	.	.	PROPN
taxlaw-2797	300	46	,	,	PUNCT
taxlaw-2797	300	47	are	be	AUX
taxlaw-2797	300	48	income	income	NOUN
taxlaw-2797	300	49	and	and	CCONJ
taxlaw-2797	300	50	consumption	consumption	NOUN
taxlaw-2797	300	51	taxes	taxis	NOUN
taxlaw-2797	300	52	ever	ever	ADV
taxlaw-2797	300	53	realty	realty	PROPN
taxlaw-2797	300	54	equivalent	equivalent	ADJ
taxlaw-2797	300	55	?	?	PUNCT
taxlaw-2797	301	1	evidence	evidence	NOUN
taxlaw-2797	301	2	from	from	ADP
taxlaw-2797	301	3	a	a	DET
taxlaw-2797	301	4	real	real	ADJ
taxlaw-2797	301	5	-	-	PUNCT
taxlaw-2797	301	6	effort	effort	NOUN
taxlaw-2797	301	7	experiment	experiment	NOUN
taxlaw-2797	301	8	with	with	ADP
taxlaw-2797	301	9	real	real	ADJ
taxlaw-2797	301	10	goods	good	NOUN
taxlaw-2797	301	11	(	(	PUNCT
taxlaw-2797	301	12	cesifo	cesifo	NOUN
taxlaw-2797	301	13	working	work	VERB
taxlaw-2797	301	14	paper	paper	NOUN
taxlaw-2797	301	15	no	no	INTJ
taxlaw-2797	301	16	.	.	PROPN
taxlaw-2797	301	17	2194	2194	NUM
taxlaw-2797	301	18	,	,	PUNCT
taxlaw-2797	301	19	2008	2008	NUM
taxlaw-2797	301	20	)	)	PUNCT
taxlaw-2797	301	21	,	,	PUNCT
taxlaw-2797	301	22	available	available	ADJ
taxlaw-2797	301	23	at	at	ADP
taxlaw-2797	301	24	http://www.cesifo.de/doccidl/cesifo1_wp2194.pdf	http://www.cesifo.de/doccidl/cesifo1_wp2194.pdf	NOUN
taxlaw-2797	301	25	(	(	PUNCT
taxlaw-2797	301	26	last	last	ADJ
taxlaw-2797	301	27	visited	visit	VERB
taxlaw-2797	301	28	may	may	PROPN
taxlaw-2797	301	29	14	14	NUM
taxlaw-2797	301	30	,	,	PUNCT
taxlaw-2797	301	31	2010	2010	NUM
taxlaw-2797	301	32	)	)	PUNCT
taxlaw-2797	301	33	(	(	PUNCT
taxlaw-2797	301	34	observing	observe	VERB
taxlaw-2797	301	35	that	that	SCONJ
taxlaw-2797	301	36	individuals	individual	NOUN
taxlaw-2797	301	37	make	make	VERB
taxlaw-2797	301	38	different	different	ADJ
taxlaw-2797	301	39	work	work	NOUN
taxlaw-2797	301	40	-	-	PUNCT
taxlaw-2797	301	41	leisure	leisure	NOUN
taxlaw-2797	301	42	choices	choice	NOUN
taxlaw-2797	301	43	when	when	SCONJ
taxlaw-2797	301	44	they	they	PRON
taxlaw-2797	301	45	face	face	VERB
taxlaw-2797	301	46	equivalent	equivalent	ADJ
taxlaw-2797	301	47	direct	direct	ADJ
taxlaw-2797	301	48	and	and	CCONJ
taxlaw-2797	301	49	indirect	indirect	ADJ
taxlaw-2797	301	50	taxes	taxis	NOUN
taxlaw-2797	301	51	)	)	PUNCT
taxlaw-2797	301	52	.	.	PUNCT
taxlaw-2797	302	1	52	52	NUM
taxlaw-2797	302	2	.	.	PUNCT
taxlaw-2797	303	1	see	see	VERB
taxlaw-2797	303	2	generally	generally	ADV
taxlaw-2797	303	3	joel	joel	PROPN
taxlaw-2797	303	4	slemrod	slemrod	PROPN
taxlaw-2797	303	5	,	,	PUNCT
taxlaw-2797	303	6	the	the	DET
taxlaw-2797	303	7	role	role	NOUN
taxlaw-2797	303	8	of	of	ADP
taxlaw-2797	303	9	misconceptions	misconception	NOUN
taxlaw-2797	303	10	in	in	ADP
taxlaw-2797	303	11	support	support	NOUN
taxlaw-2797	303	12	for	for	ADP
taxlaw-2797	303	13	regressive	regressive	ADJ
taxlaw-2797	303	14	tax	tax	NOUN
taxlaw-2797	303	15	reform	reform	NOUN
taxlaw-2797	303	16	,	,	PUNCT
taxlaw-2797	303	17	59	59	NUM
taxlaw-2797	303	18	nat’l	nat’l	NOUN
taxlaw-2797	303	19	tax	tax	NOUN
taxlaw-2797	303	20	j.	j.	PROPN
taxlaw-2797	303	21	57	57	NUM
taxlaw-2797	303	22	(	(	PUNCT
taxlaw-2797	303	23	2006	2006	NUM
taxlaw-2797	303	24	)	)	PUNCT
taxlaw-2797	303	25	(	(	PUNCT
taxlaw-2797	303	26	presenting	present	VERB
taxlaw-2797	303	27	evidence	evidence	NOUN
taxlaw-2797	303	28	of	of	ADP
taxlaw-2797	303	29	public	public	ADJ
taxlaw-2797	303	30	misconception	misconception	NOUN
taxlaw-2797	303	31	that	that	SCONJ
taxlaw-2797	303	32	high	high	ADJ
taxlaw-2797	303	33	-	-	PUNCT
taxlaw-2797	303	34	income	income	NOUN
taxlaw-2797	303	35	individuals	individual	NOUN
taxlaw-2797	303	36	will	will	AUX
taxlaw-2797	303	37	pay	pay	VERB
taxlaw-2797	303	38	more	more	ADJ
taxlaw-2797	303	39	taxes	taxis	NOUN
taxlaw-2797	303	40	under	under	ADP
taxlaw-2797	303	41	a	a	DET
taxlaw-2797	303	42	regressive	regressive	ADJ
taxlaw-2797	303	43	tax	tax	NOUN
taxlaw-2797	303	44	system	system	NOUN
taxlaw-2797	303	45	)	)	PUNCT
taxlaw-2797	303	46	,	,	PUNCT
taxlaw-2797	303	47	available	available	ADJ
taxlaw-2797	303	48	at	at	ADP
taxlaw-2797	303	49	http://ntj.tax.org/wwtax/ntjrec.nsf/b217dba3d2128d018525715e00592788/$file/article	http://ntj.tax.org/wwtax/ntjrec.nsf/b217dba3d2128d018525715e00592788/$file/article	PROPN
taxlaw-2797	303	50	%	%	PROPN
taxlaw-2797	303	51	2003-slemrod.pdf	2003-slemrod.pdf	NUM
taxlaw-2797	303	52	(	(	PUNCT
taxlaw-2797	303	53	last	last	ADJ
taxlaw-2797	303	54	visited	visit	VERB
taxlaw-2797	303	55	may	may	PROPN
taxlaw-2797	303	56	14	14	NUM
taxlaw-2797	303	57	,	,	PUNCT
taxlaw-2797	303	58	2010	2010	NUM
taxlaw-2797	303	59	)	)	PUNCT
taxlaw-2797	303	60	.	.	PUNCT
taxlaw-2797	304	1	53	53	NUM
taxlaw-2797	304	2	.	.	X
taxlaw-2797	304	3	mccaffery	mccaffery	PROPN
taxlaw-2797	304	4	&	&	CCONJ
taxlaw-2797	304	5	baron	baron	NOUN
taxlaw-2797	304	6	,	,	PUNCT
taxlaw-2797	304	7	humpty	humpty	ADJ
taxlaw-2797	304	8	dumpty	dumpty	ADJ
taxlaw-2797	304	9	blues	blue	NOUN
taxlaw-2797	304	10	,	,	PUNCT
taxlaw-2797	304	11	supra	supra	PROPN
taxlaw-2797	304	12	note	note	NOUN
taxlaw-2797	304	13	46	46	NUM
taxlaw-2797	304	14	(	(	PUNCT
taxlaw-2797	304	15	showing	show	VERB
taxlaw-2797	304	16	that	that	SCONJ
taxlaw-2797	304	17	people	people	NOUN
taxlaw-2797	304	18	evaluate	evaluate	VERB
taxlaw-2797	304	19	aggregated	aggregate	VERB
taxlaw-2797	304	20	and	and	CCONJ
taxlaw-2797	304	21	disaggregated	disaggregate	VERB
taxlaw-2797	304	22	income	income	NOUN
taxlaw-2797	304	23	tax	tax	NOUN
taxlaw-2797	304	24	schedules	schedule	NOUN
taxlaw-2797	304	25	differently	differently	ADV
taxlaw-2797	304	26	)	)	PUNCT
taxlaw-2797	304	27	.	.	PUNCT
taxlaw-2797	305	1	54	54	NUM
taxlaw-2797	305	2	.	.	X
taxlaw-2797	305	3	mccaffery	mccaffery	PROPN
taxlaw-2797	305	4	&	&	CCONJ
taxlaw-2797	305	5	baron	baron	NOUN
taxlaw-2797	305	6	,	,	PUNCT
taxlaw-2797	305	7	thinking	think	VERB
taxlaw-2797	305	8	about	about	ADP
taxlaw-2797	305	9	tax	tax	NOUN
taxlaw-2797	305	10	,	,	PUNCT
taxlaw-2797	305	11	supra	supra	PROPN
taxlaw-2797	305	12	note	note	NOUN
taxlaw-2797	305	13	42	42	NUM
taxlaw-2797	305	14	,	,	PUNCT
taxlaw-2797	305	15	at	at	ADP
taxlaw-2797	305	16	117–19	117–19	NOUN
taxlaw-2797	305	17	(	(	PUNCT
taxlaw-2797	305	18	arguing	argue	VERB
taxlaw-2797	305	19	that	that	SCONJ
taxlaw-2797	305	20	labeling	labeling	NOUN
taxlaw-2797	305	21	equivalent	equivalent	ADJ
taxlaw-2797	305	22	levies	levy	NOUN
taxlaw-2797	305	23	as	as	ADP
taxlaw-2797	305	24	“	"	PUNCT
taxlaw-2797	305	25	tax	tax	NOUN
taxlaw-2797	305	26	”	"	PUNCT
taxlaw-2797	305	27	or	or	CCONJ
taxlaw-2797	305	28	“	"	PUNCT
taxlaw-2797	305	29	payment	payment	NOUN
taxlaw-2797	305	30	”	"	PUNCT
taxlaw-2797	305	31	affect	affect	VERB
taxlaw-2797	305	32	individual	individual	ADJ
taxlaw-2797	305	33	choices	choice	NOUN
taxlaw-2797	305	34	)	)	PUNCT
taxlaw-2797	305	35	;	;	PUNCT
taxlaw-2797	305	36	see	see	VERB
taxlaw-2797	305	37	also	also	ADV
taxlaw-2797	305	38	generally	generally	ADV
taxlaw-2797	305	39	asa	asa	PROPN
taxlaw-2797	305	40	lofgren	lofgren	PROPN
taxlaw-2797	305	41	&	&	CCONJ
taxlaw-2797	305	42	katarina	katarina	PROPN
taxlaw-2797	305	43	nordblom	nordblom	PROPN
taxlaw-2797	305	44	,	,	PUNCT
taxlaw-2797	305	45	puzzling	puzzle	VERB
taxlaw-2797	305	46	tax	tax	NOUN
taxlaw-2797	305	47	attitudes	attitude	NOUN
taxlaw-2797	305	48	and	and	CCONJ
taxlaw-2797	305	49	labels	label	NOUN
taxlaw-2797	305	50	,	,	PUNCT
taxlaw-2797	305	51	16	16	NUM
taxlaw-2797	305	52	applied	apply	VERB
taxlaw-2797	305	53	econ	econ	NOUN
taxlaw-2797	305	54	.	.	PUNCT
taxlaw-2797	306	1	letters	letter	NOUN
taxlaw-2797	306	2	1809	1809	NUM
taxlaw-2797	306	3	(	(	PUNCT
taxlaw-2797	306	4	2009	2009	NUM
taxlaw-2797	306	5	)	)	PUNCT
taxlaw-2797	306	6	(	(	PUNCT
taxlaw-2797	306	7	labeling	label	VERB
taxlaw-2797	306	8	a	a	DET
taxlaw-2797	306	9	gasoline	gasoline	NOUN
taxlaw-2797	306	10	tax	tax	NOUN
taxlaw-2797	306	11	as	as	ADP
taxlaw-2797	306	12	a	a	DET
taxlaw-2797	306	13	carbon	carbon	NOUN
taxlaw-2797	306	14	dioxide	dioxide	NOUN
taxlaw-2797	306	15	tax	tax	NOUN
taxlaw-2797	306	16	diminishes	diminish	VERB
taxlaw-2797	306	17	individuals	individual	NOUN
taxlaw-2797	306	18	’	'	PUNCT
taxlaw-2797	306	19	unfavorable	unfavorable	ADJ
taxlaw-2797	306	20	view	view	NOUN
taxlaw-2797	306	21	of	of	ADP
taxlaw-2797	306	22	the	the	DET
taxlaw-2797	306	23	tax	tax	NOUN
taxlaw-2797	306	24	)	)	PUNCT
taxlaw-2797	306	25	;	;	PUNCT
taxlaw-2797	306	26	edward	edward	PROPN
taxlaw-2797	306	27	j.	j.	PROPN
taxlaw-2797	306	28	mccaffery	mccaffery	PROPN
taxlaw-2797	306	29	&	&	CCONJ
taxlaw-2797	306	30	jonathan	jonathan	PROPN
taxlaw-2797	306	31	baron	baron	PROPN
taxlaw-2797	306	32	,	,	PUNCT
taxlaw-2797	306	33	framing	framing	NOUN
taxlaw-2797	306	34	and	and	CCONJ
taxlaw-2797	306	35	taxation	taxation	NOUN
taxlaw-2797	306	36	:	:	PUNCT
taxlaw-2797	306	37	evaluation	evaluation	NOUN
taxlaw-2797	306	38	of	of	ADP
taxlaw-2797	306	39	tax	tax	NOUN
taxlaw-2797	306	40	policies	policy	NOUN
taxlaw-2797	306	41	involving	involve	VERB
taxlaw-2797	306	42	household	household	NOUN
taxlaw-2797	306	43	composition	composition	NOUN
taxlaw-2797	306	44	,	,	PUNCT
taxlaw-2797	306	45	25	25	NUM
taxlaw-2797	306	46	j.	j.	PROPN
taxlaw-2797	306	47	econ	econ	PROPN
taxlaw-2797	306	48	.	.	PUNCT
taxlaw-2797	307	1	psychol	psychol	PROPN
taxlaw-2797	307	2	.	.	PUNCT
taxlaw-2797	308	1	679	679	NUM
taxlaw-2797	308	2	(	(	PUNCT
taxlaw-2797	308	3	2004	2004	NUM
taxlaw-2797	308	4	)	)	PUNCT
taxlaw-2797	308	5	(	(	PUNCT
taxlaw-2797	308	6	suggesting	suggest	VERB
taxlaw-2797	308	7	that	that	SCONJ
taxlaw-2797	308	8	the	the	DET
taxlaw-2797	308	9	framing	framing	NOUN
taxlaw-2797	308	10	of	of	ADP
taxlaw-2797	308	11	tax	tax	NOUN
taxlaw-2797	308	12	issues	issue	NOUN
taxlaw-2797	308	13	affects	affect	VERB
taxlaw-2797	308	14	individual	individual	ADJ
taxlaw-2797	308	15	choices	choice	NOUN
taxlaw-2797	308	16	)	)	PUNCT
taxlaw-2797	308	17	;	;	PUNCT
taxlaw-2797	308	18	catherine	catherine	PROPN
taxlaw-2797	308	19	c.	c.	PROPN
taxlaw-2797	308	20	eckel	eckel	PROPN
taxlaw-2797	308	21	et	et	PROPN
taxlaw-2797	308	22	al	al	PROPN
taxlaw-2797	308	23	.	.	PROPN
taxlaw-2797	308	24	,	,	PUNCT
taxlaw-2797	308	25	an	an	DET
taxlaw-2797	308	26	experimental	experimental	ADJ
taxlaw-2797	308	27	test	test	NOUN
taxlaw-2797	308	28	of	of	ADP
taxlaw-2797	308	29	the	the	DET
taxlaw-2797	308	30	crowding	crowd	VERB
taxlaw-2797	308	31	out	out	ADP
taxlaw-2797	308	32	hypothesis	hypothesis	NOUN
taxlaw-2797	308	33	,	,	PUNCT
taxlaw-2797	308	34	89	89	NUM
taxlaw-2797	308	35	j.	j.	PROPN
taxlaw-2797	308	36	pub	pub	PROPN
taxlaw-2797	308	37	.	.	PUNCT
taxlaw-2797	309	1	econ	econ	PROPN
taxlaw-2797	309	2	.	.	PUNCT
taxlaw-2797	310	1	1543	1543	NUM
taxlaw-2797	310	2	(	(	PUNCT
taxlaw-2797	310	3	2005	2005	NUM
taxlaw-2797	310	4	)	)	PUNCT
taxlaw-2797	311	1	(	(	PUNCT
taxlaw-2797	311	2	framing	frame	VERB
taxlaw-2797	311	3	public	public	ADJ
taxlaw-2797	311	4	transfers	transfer	NOUN
taxlaw-2797	311	5	to	to	ADP
taxlaw-2797	311	6	charities	charity	NOUN
taxlaw-2797	311	7	as	as	SCONJ
taxlaw-2797	311	8	forced	force	VERB
taxlaw-2797	311	9	contributions	contribution	NOUN
taxlaw-2797	311	10	crowds	crowd	NOUN
taxlaw-2797	311	11	out	out	ADP
taxlaw-2797	311	12	private	private	ADJ
taxlaw-2797	311	13	giving	giving	NOUN
taxlaw-2797	311	14	)	)	PUNCT
taxlaw-2797	311	15	;	;	PUNCT
taxlaw-2797	311	16	steffen	steffen	PROPN
taxlaw-2797	311	17	kallbekken	kallbekken	PROPN
taxlaw-2797	311	18	&	&	CCONJ
taxlaw-2797	311	19	stephan	stephan	PROPN
taxlaw-2797	311	20	kroll	kroll	PROPN
taxlaw-2797	311	21	,	,	PUNCT
taxlaw-2797	311	22	do	do	AUX
taxlaw-2797	311	23	you	you	PRON
taxlaw-2797	311	24	not	not	PART
taxlaw-2797	311	25	like	like	ADP
taxlaw-2797	311	26	pigou	pigou	NOUN
taxlaw-2797	311	27	,	,	PUNCT
taxlaw-2797	311	28	or	or	CCONJ
taxlaw-2797	311	29	do	do	AUX
taxlaw-2797	311	30	you	you	PRON
taxlaw-2797	311	31	not	not	PART
taxlaw-2797	311	32	understand	understand	VERB
taxlaw-2797	311	33	him	he	PRON
taxlaw-2797	311	34	?	?	PUNCT
taxlaw-2797	312	1	tax	tax	NOUN
taxlaw-2797	312	2	aversion	aversion	NOUN
taxlaw-2797	312	3	in	in	ADP
taxlaw-2797	312	4	the	the	DET
taxlaw-2797	312	5	lab	lab	NOUN
taxlaw-2797	312	6	(	(	PUNCT
taxlaw-2797	312	7	2007	2007	NUM
taxlaw-2797	312	8	)	)	PUNCT
taxlaw-2797	312	9	(	(	PUNCT
taxlaw-2797	312	10	working	working	NOUN
taxlaw-2797	312	11	paper	paper	NOUN
taxlaw-2797	312	12	)	)	PUNCT
taxlaw-2797	312	13	(	(	PUNCT
taxlaw-2797	312	14	on	on	ADP
taxlaw-2797	312	15	file	file	NOUN
taxlaw-2797	312	16	with	with	ADP
taxlaw-2797	312	17	author	author	NOUN
taxlaw-2797	312	18	)	)	PUNCT
taxlaw-2797	312	19	(	(	PUNCT
taxlaw-2797	312	20	studying	study	VERB
taxlaw-2797	312	21	experimentally	experimentally	ADV
taxlaw-2797	312	22	the	the	DET
taxlaw-2797	312	23	effect	effect	NOUN
taxlaw-2797	312	24	on	on	ADP
taxlaw-2797	312	25	voters	voter	NOUN
taxlaw-2797	312	26	of	of	ADP
taxlaw-2797	312	27	labeling	label	VERB
taxlaw-2797	312	28	an	an	DET
taxlaw-2797	312	29	environmental	environmental	ADJ
taxlaw-2797	312	30	levy	levy	NOUN
taxlaw-2797	312	31	as	as	ADP
taxlaw-2797	312	32	a	a	DET
taxlaw-2797	312	33	tax	tax	NOUN
taxlaw-2797	312	34	)	)	PUNCT
taxlaw-2797	312	35	;	;	PUNCT
taxlaw-2797	312	36	kilian	kilian	ADJ
taxlaw-2797	312	37	bizer	bizer	NOUN
taxlaw-2797	312	38	,	,	PUNCT
taxlaw-2797	312	39	framing	frame	VERB
taxlaw-2797	312	40	effects	effect	NOUN
taxlaw-2797	312	41	in	in	ADP
taxlaw-2797	312	42	taxation	taxation	NOUN
taxlaw-2797	312	43	:	:	PUNCT
taxlaw-2797	312	44	an	an	DET
taxlaw-2797	312	45	empirical	empirical	ADJ
taxlaw-2797	312	46	study	study	NOUN
taxlaw-2797	312	47	using	use	VERB
taxlaw-2797	312	48	the	the	DET
taxlaw-2797	312	49	german	german	ADJ
taxlaw-2797	312	50	income	income	NOUN
taxlaw-2797	312	51	tax	tax	NOUN
taxlaw-2797	312	52	schedule	schedule	NOUN
taxlaw-2797	312	53	,	,	PUNCT
taxlaw-2797	312	54	16	16	NUM
taxlaw-2797	312	55	eur	eur	NOUN
taxlaw-2797	312	56	.	.	PUNCT
taxlaw-2797	313	1	j.	j.	PROPN
taxlaw-2797	313	2	pol	pol	PROPN
taxlaw-2797	313	3	.	.	PUNCT
taxlaw-2797	314	1	econ	econ	PROPN
taxlaw-2797	314	2	.	.	PUNCT
taxlaw-2797	315	1	843	843	NUM
taxlaw-2797	315	2	(	(	PUNCT
taxlaw-2797	315	3	2000	2000	NUM
taxlaw-2797	315	4	)	)	PUNCT
taxlaw-2797	315	5	(	(	PUNCT
taxlaw-2797	315	6	book	book	NOUN
taxlaw-2797	315	7	review	review	PROPN
taxlaw-2797	315	8	)	)	PUNCT
taxlaw-2797	315	9	(	(	PUNCT
taxlaw-2797	315	10	book	book	NOUN
taxlaw-2797	315	11	author	author	NOUN
taxlaw-2797	315	12	stefan	stefan	PROPN
taxlaw-2797	315	13	traub	traub	PROPN
taxlaw-2797	315	14	experimentally	experimentally	ADV
taxlaw-2797	315	15	examines	examine	VERB
taxlaw-2797	315	16	the	the	DET
taxlaw-2797	315	17	framing	frame	VERB
taxlaw-2797	315	18	effect	effect	NOUN
taxlaw-2797	315	19	of	of	ADP
taxlaw-2797	315	20	child	child	NOUN
taxlaw-2797	315	21	tax	tax	NOUN
taxlaw-2797	315	22	credits	credit	NOUN
taxlaw-2797	315	23	in	in	ADP
taxlaw-2797	315	24	germany	germany	PROPN
taxlaw-2797	315	25	)	)	PUNCT
taxlaw-2797	315	26	.	.	PUNCT
taxlaw-2797	316	1	55	55	NUM
taxlaw-2797	316	2	.	.	PUNCT
taxlaw-2797	317	1	norman	norman	PROPN
taxlaw-2797	317	2	gemmell	gemmell	PROPN
taxlaw-2797	317	3	et	et	PROPN
taxlaw-2797	317	4	al	al	PROPN
taxlaw-2797	317	5	.	.	PROPN
taxlaw-2797	317	6	,	,	PUNCT
taxlaw-2797	317	7	tax	tax	NOUN
taxlaw-2797	317	8	perceptions	perception	NOUN
taxlaw-2797	317	9	and	and	CCONJ
taxlaw-2797	317	10	preferences	preference	NOUN
taxlaw-2797	317	11	over	over	ADP
taxlaw-2797	317	12	tax	tax	NOUN
taxlaw-2797	317	13	structure	structure	NOUN
taxlaw-2797	317	14	in	in	ADP
taxlaw-2797	317	15	the	the	DET
taxlaw-2797	317	16	united	united	ADJ
taxlaw-2797	317	17	kingdom	kingdom	PROPN
taxlaw-2797	317	18	,	,	PUNCT
taxlaw-2797	317	19	114	114	NUM
taxlaw-2797	317	20	econ	econ	NOUN
taxlaw-2797	317	21	.	.	PUNCT
taxlaw-2797	318	1	j.	j.	PROPN
taxlaw-2797	318	2	f117	f117	PROPN
taxlaw-2797	318	3	,	,	PUNCT
taxlaw-2797	318	4	f118–24	f118–24	PROPN
taxlaw-2797	318	5	(	(	PUNCT
taxlaw-2797	318	6	2004	2004	NUM
taxlaw-2797	318	7	)	)	PUNCT
taxlaw-2797	318	8	.	.	PUNCT
taxlaw-2797	319	1	56	56	NUM
taxlaw-2797	319	2	.	.	PUNCT
taxlaw-2797	320	1	liebman	liebman	PROPN
taxlaw-2797	320	2	&	&	CCONJ
taxlaw-2797	320	3	zeckhauser	zeckhauser	PROPN
taxlaw-2797	320	4	,	,	PUNCT
taxlaw-2797	320	5	supra	supra	PROPN
taxlaw-2797	320	6	note	note	PROPN
taxlaw-2797	320	7	49	49	NUM
taxlaw-2797	320	8	,	,	PUNCT
taxlaw-2797	320	9	at	at	ADP
taxlaw-2797	320	10	15	15	NUM
taxlaw-2797	320	11	(	(	PUNCT
taxlaw-2797	320	12	analyzing	analyze	VERB
taxlaw-2797	320	13	the	the	DET
taxlaw-2797	320	14	welfare	welfare	NOUN
taxlaw-2797	320	15	effects	effect	NOUN
taxlaw-2797	320	16	of	of	ADP
taxlaw-2797	320	17	such	such	ADJ
taxlaw-2797	320	18	confusion	confusion	NOUN
taxlaw-2797	320	19	)	)	PUNCT
taxlaw-2797	320	20	;	;	PUNCT
taxlaw-2797	320	21	naomi	naomi	PROPN
taxlaw-2797	320	22	e.	e.	PROPN
taxlaw-2797	320	23	feldman	feldman	PROPN
taxlaw-2797	320	24	&	&	CCONJ
taxlaw-2797	320	25	peter	peter	PROPN
taxlaw-2797	320	26	katuscak	katuscak	PROPN
taxlaw-2797	320	27	,	,	PUNCT
taxlaw-2797	320	28	should	should	AUX
taxlaw-2797	320	29	the	the	DET
taxlaw-2797	320	30	average	average	ADJ
taxlaw-2797	320	31	tax	tax	NOUN
taxlaw-2797	320	32	rate	rate	NOUN
taxlaw-2797	320	33	be	be	AUX
taxlaw-2797	320	34	marginalized	marginalize	VERB
taxlaw-2797	320	35	?	?	PUNCT
taxlaw-2797	321	1	(	(	PUNCT
taxlaw-2797	321	2	cerge	cerge	NOUN
taxlaw-2797	321	3	-	-	PUNCT
taxlaw-2797	321	4	ei	ei	NOUN
taxlaw-2797	321	5	working	working	NOUN
taxlaw-2797	321	6	paper	paper	NOUN
taxlaw-2797	321	7	series	series	NOUN
taxlaw-2797	321	8	304	304	NUM
taxlaw-2797	321	9	,	,	PUNCT
taxlaw-2797	321	10	2006	2006	NUM
taxlaw-2797	321	11	)	)	PUNCT
taxlaw-2797	321	12	,	,	PUNCT
taxlaw-2797	321	13	available	available	ADJ
taxlaw-2797	321	14	at	at	ADP
taxlaw-2797	321	15	http://ideas.repec.org/p/cer/papers/wp304.html	http://ideas.repec.org/p/cer/papers/wp304.html	PROPN
taxlaw-2797	321	16	(	(	PUNCT
taxlaw-2797	321	17	last	last	ADV
taxlaw-2797	321	18	visited	visit	VERB
taxlaw-2797	321	19	may	may	PROPN
taxlaw-2797	321	20	14	14	NUM
taxlaw-2797	321	21	,	,	PUNCT
taxlaw-2797	321	22	2010	2010	NUM
taxlaw-2797	321	23	)	)	PUNCT
taxlaw-2797	321	24	(	(	PUNCT
taxlaw-2797	321	25	presenting	present	VERB
taxlaw-2797	321	26	empirical	empirical	ADJ
taxlaw-2797	321	27	support	support	NOUN
taxlaw-2797	321	28	)	)	PUNCT
taxlaw-2797	321	29	.	.	PUNCT
taxlaw-2797	322	1	2010	2010	NUM
taxlaw-2797	322	2	]	]	PUNCT
taxlaw-2797	322	3	tax	tax	NOUN
taxlaw-2797	322	4	-	-	PUNCT
taxlaw-2797	322	5	exclusive	exclusive	ADJ
taxlaw-2797	322	6	prici	prici	NOUN
taxlaw-2797	322	7	�	�	NOUN
taxlaw-2797	322	8	g	g	NOUN
taxlaw-2797	322	9	231	231	NUM
taxlaw-2797	322	10	incidence	incidence	NOUN
taxlaw-2797	322	11	becomes	become	VERB
taxlaw-2797	322	12	dependent	dependent	ADJ
taxlaw-2797	322	13	on	on	ADP
taxlaw-2797	322	14	statutory	statutory	ADJ
taxlaw-2797	322	15	incidence.57	incidence.57	PROPN
taxlaw-2797	322	16	unfortunately	unfortunately	ADV
taxlaw-2797	322	17	,	,	PUNCT
taxlaw-2797	322	18	however	however	ADV
taxlaw-2797	322	19	,	,	PUNCT
taxlaw-2797	322	20	to	to	ADP
taxlaw-2797	322	21	date	date	NOUN
taxlaw-2797	322	22	,	,	PUNCT
taxlaw-2797	322	23	there	there	PRON
taxlaw-2797	322	24	is	be	VERB
taxlaw-2797	322	25	little	little	ADJ
taxlaw-2797	322	26	empirical	empirical	ADJ
taxlaw-2797	322	27	support	support	NOUN
taxlaw-2797	322	28	for	for	ADP
taxlaw-2797	322	29	consumer	consumer	NOUN
taxlaw-2797	322	30	under	under	NOUN
taxlaw-2797	322	31	-	-	PUNCT
taxlaw-2797	322	32	valuation	valuation	NOUN
taxlaw-2797	322	33	of	of	ADP
taxlaw-2797	322	34	tax	tax	NOUN
taxlaw-2797	322	35	-	-	PUNCT
taxlaw-2797	322	36	exclusive	exclusive	ADJ
taxlaw-2797	322	37	prices	price	NOUN
taxlaw-2797	322	38	.	.	PUNCT
taxlaw-2797	323	1	one	one	NUM
taxlaw-2797	323	2	source	source	NOUN
taxlaw-2797	323	3	that	that	PRON
taxlaw-2797	323	4	may	may	AUX
taxlaw-2797	323	5	provide	provide	VERB
taxlaw-2797	323	6	indirect	indirect	ADJ
taxlaw-2797	323	7	support	support	NOUN
taxlaw-2797	323	8	is	be	AUX
taxlaw-2797	323	9	the	the	DET
taxlaw-2797	323	10	“	"	PUNCT
taxlaw-2797	323	11	fiscal	fiscal	ADJ
taxlaw-2797	323	12	illusion	illusion	NOUN
taxlaw-2797	323	13	”	"	PUNCT
taxlaw-2797	323	14	literature	literature	NOUN
taxlaw-2797	323	15	.	.	PUNCT
taxlaw-2797	324	1	the	the	DET
taxlaw-2797	324	2	“	"	PUNCT
taxlaw-2797	324	3	fiscal	fiscal	ADJ
taxlaw-2797	324	4	illusion	illusion	NOUN
taxlaw-2797	324	5	”	"	PUNCT
taxlaw-2797	324	6	hypothesis	hypothesis	NOUN
taxlaw-2797	324	7	states	state	VERB
taxlaw-2797	324	8	that	that	SCONJ
taxlaw-2797	324	9	voters	voter	NOUN
taxlaw-2797	324	10	systematically	systematically	ADV
taxlaw-2797	324	11	misperceive	misperceive	VERB
taxlaw-2797	324	12	fiscal	fiscal	ADJ
taxlaw-2797	324	13	factors	factor	NOUN
taxlaw-2797	324	14	that	that	PRON
taxlaw-2797	324	15	may	may	AUX
taxlaw-2797	324	16	significantly	significantly	ADV
taxlaw-2797	324	17	alter	alter	VERB
taxlaw-2797	324	18	their	their	PRON
taxlaw-2797	324	19	fiscal	fiscal	ADJ
taxlaw-2797	324	20	choices	choice	NOUN
taxlaw-2797	324	21	;	;	PUNCT
taxlaw-2797	324	22	in	in	ADP
taxlaw-2797	324	23	particular	particular	ADJ
taxlaw-2797	324	24	,	,	PUNCT
taxlaw-2797	324	25	voters	voter	NOUN
taxlaw-2797	324	26	under	under	AUX
taxlaw-2797	324	27	-	-	PUNCT
taxlaw-2797	324	28	estimate	estimate	VERB
taxlaw-2797	324	29	their	their	PRON
taxlaw-2797	324	30	tax	tax	NOUN
taxlaw-2797	324	31	burden.58	burden.58	NOUN
taxlaw-2797	324	32	yet	yet	ADV
taxlaw-2797	324	33	,	,	PUNCT
taxlaw-2797	324	34	empirical	empirical	ADJ
taxlaw-2797	324	35	evidence	evidence	NOUN
taxlaw-2797	324	36	of	of	ADP
taxlaw-2797	324	37	the	the	DET
taxlaw-2797	324	38	fiscal	fiscal	ADJ
taxlaw-2797	324	39	illusion	illusion	NOUN
taxlaw-2797	324	40	hypothesis	hypothesis	NOUN
taxlaw-2797	324	41	is	be	AUX
taxlaw-2797	324	42	inconclusive.59	inconclusive.59	VERB
taxlaw-2797	324	43	furthermore	furthermore	ADV
taxlaw-2797	324	44	,	,	PUNCT
taxlaw-2797	324	45	the	the	DET
taxlaw-2797	324	46	exclusion	exclusion	NOUN
taxlaw-2797	324	47	of	of	ADP
taxlaw-2797	324	48	taxes	taxis	NOUN
taxlaw-2797	324	49	from	from	ADP
taxlaw-2797	324	50	prices	price	NOUN
taxlaw-2797	324	51	is	be	AUX
taxlaw-2797	324	52	actually	actually	ADV
taxlaw-2797	324	53	considered	consider	VERB
taxlaw-2797	324	54	as	as	ADP
taxlaw-2797	324	55	a	a	DET
taxlaw-2797	324	56	de	de	ADJ
taxlaw-2797	324	57	-	-	ADJ
taxlaw-2797	324	58	biasing	biasing	ADJ
taxlaw-2797	324	59	mechanism	mechanism	NOUN
taxlaw-2797	324	60	for	for	ADP
taxlaw-2797	324	61	fiscally	fiscally	ADV
taxlaw-2797	324	62	delusional	delusional	ADJ
taxlaw-2797	324	63	taxpayers.60	taxpayers.60	NOUN
taxlaw-2797	324	64	alternatively	alternatively	ADV
taxlaw-2797	324	65	,	,	PUNCT
taxlaw-2797	324	66	support	support	NOUN
taxlaw-2797	324	67	for	for	ADP
taxlaw-2797	324	68	a	a	DET
taxlaw-2797	324	69	“	"	PUNCT
taxlaw-2797	324	70	consumer	consumer	NOUN
taxlaw-2797	324	71	under	under	NOUN
taxlaw-2797	324	72	-	-	PUNCT
taxlaw-2797	324	73	valuation	valuation	NOUN
taxlaw-2797	324	74	”	"	PUNCT
taxlaw-2797	324	75	hypothesis	hypothesis	NOUN
taxlaw-2797	324	76	can	can	AUX
taxlaw-2797	324	77	be	be	AUX
taxlaw-2797	324	78	potentially	potentially	ADV
taxlaw-2797	324	79	drawn	draw	VERB
taxlaw-2797	324	80	from	from	ADP
taxlaw-2797	324	81	a	a	DET
taxlaw-2797	324	82	growing	grow	VERB
taxlaw-2797	324	83	amount	amount	NOUN
taxlaw-2797	324	84	of	of	ADP
taxlaw-2797	324	85	empirical	empirical	ADJ
taxlaw-2797	324	86	evidence	evidence	NOUN
taxlaw-2797	324	87	on	on	ADP
taxlaw-2797	324	88	price	price	NOUN
taxlaw-2797	324	89	presentation.61	presentation.61	NOUN
taxlaw-2797	324	90	these	these	DET
taxlaw-2797	324	91	studies	study	NOUN
taxlaw-2797	324	92	examine	examine	VERB
taxlaw-2797	324	93	consumer	consumer	NOUN
taxlaw-2797	324	94	behavioral	behavioral	ADJ
taxlaw-2797	324	95	effects	effect	NOUN
taxlaw-2797	324	96	—	—	PUNCT
taxlaw-2797	324	97	i.e.	i.e.	X
taxlaw-2797	324	98	,	,	PUNCT
taxlaw-2797	324	99	demand	demand	NOUN
taxlaw-2797	324	100	for	for	ADP
taxlaw-2797	324	101	goods	good	NOUN
taxlaw-2797	324	102	—	—	PUNCT
taxlaw-2797	324	103	due	due	ADP
taxlaw-2797	324	104	to	to	ADP
taxlaw-2797	324	105	price	price	NOUN
taxlaw-2797	324	106	presentation	presentation	NOUN
taxlaw-2797	324	107	manipulation.62	manipulation.62	NOUN
taxlaw-2797	324	108	designing	designing	NOUN
taxlaw-2797	324	109	price	price	NOUN
taxlaw-2797	324	110	presentation	presentation	NOUN
taxlaw-2797	324	111	can	can	AUX
taxlaw-2797	324	112	affect	affect	VERB
taxlaw-2797	324	113	consumer	consumer	NOUN
taxlaw-2797	324	114	perception	perception	NOUN
taxlaw-2797	324	115	of	of	ADP
taxlaw-2797	324	116	value	value	NOUN
taxlaw-2797	324	117	and	and	CCONJ
taxlaw-2797	324	118	cost	cost	NOUN
taxlaw-2797	324	119	—	—	PUNCT
taxlaw-2797	324	120	in	in	ADP
taxlaw-2797	324	121	particular	particular	ADJ
taxlaw-2797	324	122	,	,	PUNCT
taxlaw-2797	324	123	due	due	ADP
taxlaw-2797	324	124	to	to	ADP
taxlaw-2797	324	125	framing	frame	VERB
taxlaw-2797	324	126	effects	effect	NOUN
taxlaw-2797	324	127	and	and	CCONJ
taxlaw-2797	324	128	hence	hence	ADV
taxlaw-2797	324	129	(	(	PUNCT
taxlaw-2797	324	130	increase	increase	VERB
taxlaw-2797	324	131	)	)	PUNCT
taxlaw-2797	324	132	their	their	PRON
taxlaw-2797	324	133	demand	demand	NOUN
taxlaw-2797	324	134	for	for	ADP
taxlaw-2797	324	135	products	product	NOUN
taxlaw-2797	324	136	,	,	PUNCT
taxlaw-2797	324	137	while	while	SCONJ
taxlaw-2797	324	138	prices	price	NOUN
taxlaw-2797	324	139	do	do	AUX
taxlaw-2797	324	140	not	not	PART
taxlaw-2797	324	141	change.63	change.63	VERB
taxlaw-2797	324	142	although	although	SCONJ
taxlaw-2797	324	143	unrelated	unrelated	ADJ
taxlaw-2797	324	144	to	to	ADP
taxlaw-2797	324	145	taxes	taxis	NOUN
taxlaw-2797	324	146	,	,	PUNCT
taxlaw-2797	324	147	these	these	DET
taxlaw-2797	324	148	studies	study	NOUN
taxlaw-2797	324	149	may	may	AUX
taxlaw-2797	324	150	provide	provide	VERB
taxlaw-2797	324	151	indirect	indirect	ADJ
taxlaw-2797	324	152	support	support	NOUN
taxlaw-2797	324	153	for	for	ADP
taxlaw-2797	324	154	the	the	DET
taxlaw-2797	324	155	effect	effect	NOUN
taxlaw-2797	324	156	of	of	ADP
taxlaw-2797	324	157	taxexclusive	taxexclusive	ADJ
taxlaw-2797	324	158	presentation	presentation	NOUN
taxlaw-2797	324	159	on	on	ADP
taxlaw-2797	324	160	taxpayers.64	taxpayers.64	NOUN
taxlaw-2797	324	161	for	for	ADP
taxlaw-2797	324	162	example	example	NOUN
taxlaw-2797	324	163	,	,	PUNCT
taxlaw-2797	324	164	reference	reference	NOUN
taxlaw-2797	324	165	prices	price	NOUN
taxlaw-2797	324	166	(	(	PUNCT
taxlaw-2797	324	167	that	that	PRON
taxlaw-2797	324	168	57	57	NUM
taxlaw-2797	324	169	.	.	PUNCT
taxlaw-2797	325	1	see	see	VERB
taxlaw-2797	325	2	generally	generally	ADV
taxlaw-2797	325	3	rudolf	rudolf	PROPN
taxlaw-2797	325	4	kerschbamer	kerschbamer	PROPN
taxlaw-2797	325	5	&	&	CCONJ
taxlaw-2797	325	6	georg	georg	PROPN
taxlaw-2797	325	7	kirchsteiger	kirchsteiger	PROPN
taxlaw-2797	325	8	,	,	PUNCT
taxlaw-2797	325	9	theoretically	theoretically	ADV
taxlaw-2797	325	10	robust	robust	ADJ
taxlaw-2797	325	11	but	but	CCONJ
taxlaw-2797	325	12	empirically	empirically	ADV
taxlaw-2797	325	13	invalid	invalid	ADJ
taxlaw-2797	325	14	?	?	PUNCT
taxlaw-2797	326	1	an	an	DET
taxlaw-2797	326	2	experimental	experimental	ADJ
taxlaw-2797	326	3	investigation	investigation	NOUN
taxlaw-2797	326	4	into	into	ADP
taxlaw-2797	326	5	tax	tax	NOUN
taxlaw-2797	326	6	equivalence	equivalence	NOUN
taxlaw-2797	326	7	,	,	PUNCT
taxlaw-2797	326	8	16	16	NUM
taxlaw-2797	326	9	econ	econ	NOUN
taxlaw-2797	326	10	.	.	PUNCT
taxlaw-2797	327	1	theory	theory	NOUN
taxlaw-2797	327	2	719	719	NUM
taxlaw-2797	327	3	(	(	PUNCT
taxlaw-2797	327	4	2000	2000	NUM
taxlaw-2797	327	5	)	)	PUNCT
taxlaw-2797	327	6	.	.	PUNCT
taxlaw-2797	328	1	cf	cf	NOUN
taxlaw-2797	328	2	.	.	PUNCT
taxlaw-2797	329	1	rainald	rainald	PROPN
taxlaw-2797	329	2	borck	borck	PROPN
taxlaw-2797	329	3	et	et	PROPN
taxlaw-2797	329	4	al	al	PROPN
taxlaw-2797	329	5	.	.	PROPN
taxlaw-2797	329	6	,	,	PUNCT
taxlaw-2797	329	7	tax	tax	NOUN
taxlaw-2797	329	8	liability	liability	NOUN
taxlaw-2797	329	9	side	side	NOUN
taxlaw-2797	329	10	equivalence	equivalence	NOUN
taxlaw-2797	329	11	in	in	ADP
taxlaw-2797	329	12	experimental	experimental	ADJ
taxlaw-2797	329	13	posted	post	VERB
taxlaw-2797	329	14	offer	offer	NOUN
taxlaw-2797	329	15	markets	market	NOUN
taxlaw-2797	329	16	,	,	PUNCT
taxlaw-2797	329	17	68	68	NUM
taxlaw-2797	329	18	s.	s.	PROPN
taxlaw-2797	329	19	econ	econ	PROPN
taxlaw-2797	329	20	.	.	PUNCT
taxlaw-2797	330	1	j.	j.	PROPN
taxlaw-2797	330	2	672	672	NUM
taxlaw-2797	330	3	,	,	PUNCT
taxlaw-2797	330	4	672	672	NUM
taxlaw-2797	330	5	(	(	PUNCT
taxlaw-2797	330	6	2002	2002	NUM
taxlaw-2797	330	7	)	)	PUNCT
taxlaw-2797	330	8	;	;	PUNCT
taxlaw-2797	330	9	arno	arno	PROPN
taxlaw-2797	330	10	riedl	riedl	PROPN
taxlaw-2797	330	11	&	&	CCONJ
taxlaw-2797	330	12	jean	jean	PROPN
taxlaw-2797	330	13	-	-	PUNCT
taxlaw-2797	330	14	robert	robert	PROPN
taxlaw-2797	330	15	tyran	tyran	PROPN
taxlaw-2797	330	16	,	,	PUNCT
taxlaw-2797	330	17	tax	tax	NOUN
taxlaw-2797	330	18	liability	liability	NOUN
taxlaw-2797	330	19	side	side	NOUN
taxlaw-2797	330	20	equivalence	equivalence	NOUN
taxlaw-2797	330	21	in	in	ADP
taxlaw-2797	330	22	gift	gift	NOUN
taxlaw-2797	330	23	-	-	PUNCT
taxlaw-2797	330	24	exchange	exchange	NOUN
taxlaw-2797	330	25	labor	labor	NOUN
taxlaw-2797	330	26	markets	market	NOUN
taxlaw-2797	330	27	,	,	PUNCT
taxlaw-2797	330	28	89	89	NUM
taxlaw-2797	330	29	j.	j.	NOUN
taxlaw-2797	330	30	of	of	ADP
taxlaw-2797	330	31	pub	pub	PROPN
taxlaw-2797	330	32	.	.	PUNCT
taxlaw-2797	331	1	econ	econ	PROPN
taxlaw-2797	331	2	.	.	PUNCT
taxlaw-2797	331	3	2369	2369	NUM
taxlaw-2797	331	4	,	,	PUNCT
taxlaw-2797	331	5	2369	2369	NUM
taxlaw-2797	331	6	(	(	PUNCT
taxlaw-2797	331	7	2005	2005	NUM
taxlaw-2797	331	8	)	)	PUNCT
taxlaw-2797	331	9	.	.	PUNCT
taxlaw-2797	332	1	58	58	NUM
taxlaw-2797	332	2	.	.	PUNCT
taxlaw-2797	333	1	see	see	VERB
taxlaw-2797	333	2	buchanan	buchanan	PROPN
taxlaw-2797	333	3	,	,	PUNCT
taxlaw-2797	333	4	supra	supra	PROPN
taxlaw-2797	333	5	note	note	PROPN
taxlaw-2797	333	6	4	4	NUM
taxlaw-2797	333	7	,	,	PUNCT
taxlaw-2797	333	8	at	at	ADP
taxlaw-2797	333	9	126–43	126–43	NUM
taxlaw-2797	333	10	.	.	PROPN
taxlaw-2797	333	11	59	59	NUM
taxlaw-2797	333	12	.	.	PUNCT
taxlaw-2797	334	1	the	the	DET
taxlaw-2797	334	2	fiscal	fiscal	ADJ
taxlaw-2797	334	3	illusion	illusion	NOUN
taxlaw-2797	334	4	literature	literature	NOUN
taxlaw-2797	334	5	is	be	AUX
taxlaw-2797	334	6	voluminous	voluminous	ADJ
taxlaw-2797	334	7	.	.	PUNCT
taxlaw-2797	335	1	see	see	VERB
taxlaw-2797	335	2	,	,	PUNCT
taxlaw-2797	335	3	e.g.	e.g.	ADV
taxlaw-2797	335	4	,	,	PUNCT
taxlaw-2797	335	5	wallace	wallace	PROPN
taxlaw-2797	335	6	e.	e.	PROPN
taxlaw-2797	335	7	oates	oates	PROPN
taxlaw-2797	335	8	,	,	PUNCT
taxlaw-2797	335	9	on	on	ADP
taxlaw-2797	335	10	the	the	DET
taxlaw-2797	335	11	�	�	PROPN
taxlaw-2797	335	12	ature	ature	NOUN
taxlaw-2797	335	13	and	and	CCONJ
taxlaw-2797	335	14	measurement	measurement	NOUN
taxlaw-2797	335	15	of	of	ADP
taxlaw-2797	335	16	the	the	DET
taxlaw-2797	335	17	fiscal	fiscal	ADJ
taxlaw-2797	335	18	illusion	illusion	NOUN
taxlaw-2797	335	19	:	:	PUNCT
taxlaw-2797	335	20	a	a	DET
taxlaw-2797	335	21	survey	survey	NOUN
taxlaw-2797	335	22	,	,	PUNCT
taxlaw-2797	335	23	in	in	ADP
taxlaw-2797	335	24	studies	study	NOUN
taxlaw-2797	335	25	in	in	ADP
taxlaw-2797	335	26	fiscal	fiscal	ADJ
taxlaw-2797	335	27	federalism	federalism	NOUN
taxlaw-2797	335	28	441	441	NUM
taxlaw-2797	335	29	(	(	PUNCT
taxlaw-2797	335	30	w.e	w.e	PROPN
taxlaw-2797	335	31	.	.	PROPN
taxlaw-2797	335	32	oates	oates	PROPN
taxlaw-2797	335	33	ed	ed	PROPN
taxlaw-2797	335	34	.	.	PROPN
taxlaw-2797	335	35	,	,	PUNCT
taxlaw-2797	335	36	edward	edward	PROPN
taxlaw-2797	335	37	elgar	elgar	PROPN
taxlaw-2797	335	38	1991	1991	NUM
taxlaw-2797	335	39	)	)	PUNCT
taxlaw-2797	335	40	(	(	PUNCT
taxlaw-2797	335	41	discussing	discuss	VERB
taxlaw-2797	335	42	the	the	DET
taxlaw-2797	335	43	different	different	ADJ
taxlaw-2797	335	44	versions	version	NOUN
taxlaw-2797	335	45	of	of	ADP
taxlaw-2797	335	46	the	the	DET
taxlaw-2797	335	47	fiscal	fiscal	ADJ
taxlaw-2797	335	48	illusion	illusion	NOUN
taxlaw-2797	335	49	hypothesis	hypothesis	NOUN
taxlaw-2797	335	50	and	and	CCONJ
taxlaw-2797	335	51	examining	examine	VERB
taxlaw-2797	335	52	empirical	empirical	ADJ
taxlaw-2797	335	53	studies	study	NOUN
taxlaw-2797	335	54	)	)	PUNCT
taxlaw-2797	335	55	;	;	PUNCT
taxlaw-2797	335	56	brain	brain	PROPN
taxlaw-2797	335	57	e.	e.	PROPN
taxlaw-2797	335	58	dollery	dollery	PROPN
taxlaw-2797	335	59	&	&	CCONJ
taxlaw-2797	335	60	andrew	andrew	PROPN
taxlaw-2797	335	61	c.	c.	PROPN
taxlaw-2797	335	62	worthington	worthington	PROPN
taxlaw-2797	335	63	,	,	PUNCT
taxlaw-2797	335	64	the	the	DET
taxlaw-2797	335	65	empirical	empirical	ADJ
taxlaw-2797	335	66	analysis	analysis	NOUN
taxlaw-2797	335	67	of	of	ADP
taxlaw-2797	335	68	fiscal	fiscal	ADJ
taxlaw-2797	335	69	illusion	illusion	NOUN
taxlaw-2797	335	70	,	,	PUNCT
taxlaw-2797	335	71	10	10	NUM
taxlaw-2797	335	72	j.	j.	PROPN
taxlaw-2797	335	73	of	of	ADP
taxlaw-2797	335	74	econ	econ	PROPN
taxlaw-2797	335	75	.	.	PUNCT
taxlaw-2797	336	1	surv	surv	PROPN
taxlaw-2797	336	2	.	.	PUNCT
taxlaw-2797	337	1	261	261	NUM
taxlaw-2797	337	2	,	,	PUNCT
taxlaw-2797	337	3	261	261	NUM
taxlaw-2797	337	4	(	(	PUNCT
taxlaw-2797	337	5	1996	1996	NUM
taxlaw-2797	337	6	)	)	PUNCT
taxlaw-2797	337	7	(	(	PUNCT
taxlaw-2797	337	8	same	same	ADJ
taxlaw-2797	337	9	)	)	PUNCT
taxlaw-2797	337	10	.	.	PUNCT
taxlaw-2797	338	1	a	a	DET
taxlaw-2797	338	2	related	related	ADJ
taxlaw-2797	338	3	hypothesis	hypothesis	NOUN
taxlaw-2797	338	4	is	be	AUX
taxlaw-2797	338	5	the	the	DET
taxlaw-2797	338	6	“	"	PUNCT
taxlaw-2797	338	7	flypaper	flypaper	ADJ
taxlaw-2797	338	8	effect	effect	NOUN
taxlaw-2797	338	9	,	,	PUNCT
taxlaw-2797	338	10	”	"	PUNCT
taxlaw-2797	338	11	and	and	CCONJ
taxlaw-2797	338	12	its	its	PRON
taxlaw-2797	338	13	empirical	empirical	ADJ
taxlaw-2797	338	14	validity	validity	NOUN
taxlaw-2797	338	15	is	be	AUX
taxlaw-2797	338	16	similarly	similarly	ADV
taxlaw-2797	338	17	inconclusive	inconclusive	ADJ
taxlaw-2797	338	18	.	.	PUNCT
taxlaw-2797	339	1	compare	compare	VERB
taxlaw-2797	339	2	james	james	PROPN
taxlaw-2797	339	3	r.	r.	PROPN
taxlaw-2797	339	4	hines	hines	PROPN
taxlaw-2797	339	5	,	,	PUNCT
taxlaw-2797	339	6	jr	jr	PROPN
taxlaw-2797	339	7	.	.	PROPN
taxlaw-2797	339	8	&	&	CCONJ
taxlaw-2797	339	9	richard	richard	PROPN
taxlaw-2797	339	10	h.	h.	PROPN
taxlaw-2797	339	11	thaler	thaler	PROPN
taxlaw-2797	339	12	,	,	PUNCT
taxlaw-2797	339	13	anomalies	anomalie	VERB
taxlaw-2797	339	14	:	:	PUNCT
taxlaw-2797	339	15	the	the	DET
taxlaw-2797	339	16	flypaper	flypaper	ADJ
taxlaw-2797	339	17	effect	effect	NOUN
taxlaw-2797	339	18	,	,	PUNCT
taxlaw-2797	339	19	9	9	NUM
taxlaw-2797	339	20	j.	j.	NOUN
taxlaw-2797	339	21	of	of	ADP
taxlaw-2797	339	22	econ	econ	PROPN
taxlaw-2797	339	23	.	.	PUNCT
taxlaw-2797	340	1	persp	persp	PROPN
taxlaw-2797	340	2	.	.	PUNCT
taxlaw-2797	341	1	217	217	NUM
taxlaw-2797	341	2	(	(	PUNCT
taxlaw-2797	341	3	1995	1995	NUM
taxlaw-2797	341	4	)	)	PUNCT
taxlaw-2797	341	5	,	,	PUNCT
taxlaw-2797	341	6	with	with	ADP
taxlaw-2797	341	7	elizabeth	elizabeth	PROPN
taxlaw-2797	341	8	becker	becker	PROPN
taxlaw-2797	341	9	,	,	PUNCT
taxlaw-2797	341	10	the	the	DET
taxlaw-2797	341	11	illusion	illusion	NOUN
taxlaw-2797	341	12	of	of	ADP
taxlaw-2797	341	13	fiscal	fiscal	ADJ
taxlaw-2797	341	14	illusion	illusion	NOUN
taxlaw-2797	341	15	:	:	PUNCT
taxlaw-2797	341	16	unsticking	unsticke	VERB
taxlaw-2797	341	17	the	the	DET
taxlaw-2797	341	18	flypaper	flypaper	ADJ
taxlaw-2797	341	19	effect	effect	NOUN
taxlaw-2797	341	20	,	,	PUNCT
taxlaw-2797	341	21	86	86	NUM
taxlaw-2797	341	22	pub	pub	NOUN
taxlaw-2797	341	23	.	.	PUNCT
taxlaw-2797	342	1	choice	choice	NOUN
taxlaw-2797	342	2	85	85	NUM
taxlaw-2797	342	3	(	(	PUNCT
taxlaw-2797	342	4	1996	1996	NUM
taxlaw-2797	342	5	)	)	PUNCT
taxlaw-2797	342	6	.	.	PUNCT
taxlaw-2797	343	1	60	60	NUM
taxlaw-2797	343	2	.	.	PUNCT
taxlaw-2797	344	1	see	see	VERB
taxlaw-2797	344	2	infra	infra	NOUN
taxlaw-2797	344	3	section	section	NOUN
taxlaw-2797	344	4	vi	vi	NOUN
taxlaw-2797	344	5	for	for	ADP
taxlaw-2797	344	6	further	further	ADJ
taxlaw-2797	344	7	discussion	discussion	NOUN
taxlaw-2797	344	8	.	.	PUNCT
taxlaw-2797	345	1	61	61	NUM
taxlaw-2797	345	2	.	.	X
taxlaw-2797	346	1	for	for	ADP
taxlaw-2797	346	2	review	review	NOUN
taxlaw-2797	346	3	and	and	CCONJ
taxlaw-2797	346	4	analysis	analysis	NOUN
taxlaw-2797	346	5	of	of	ADP
taxlaw-2797	346	6	various	various	ADJ
taxlaw-2797	346	7	studies	study	NOUN
taxlaw-2797	346	8	,	,	PUNCT
taxlaw-2797	346	9	see	see	VERB
taxlaw-2797	346	10	aradhna	aradhna	NOUN
taxlaw-2797	346	11	krishna	krishna	PROPN
taxlaw-2797	346	12	et	et	PROPN
taxlaw-2797	346	13	al	al	PROPN
taxlaw-2797	346	14	.	.	PROPN
taxlaw-2797	346	15	,	,	PUNCT
taxlaw-2797	346	16	a	a	DET
taxlaw-2797	346	17	metaanalysis	metaanalysis	NOUN
taxlaw-2797	346	18	of	of	ADP
taxlaw-2797	346	19	the	the	DET
taxlaw-2797	346	20	impact	impact	NOUN
taxlaw-2797	346	21	of	of	ADP
taxlaw-2797	346	22	price	price	NOUN
taxlaw-2797	346	23	presentation	presentation	NOUN
taxlaw-2797	346	24	on	on	ADP
taxlaw-2797	346	25	perceived	perceive	VERB
taxlaw-2797	346	26	savings	saving	NOUN
taxlaw-2797	346	27	,	,	PUNCT
taxlaw-2797	346	28	78	78	NUM
taxlaw-2797	346	29	j.	j.	NOUN
taxlaw-2797	346	30	of	of	ADP
taxlaw-2797	346	31	retailing	retailing	NOUN
taxlaw-2797	346	32	101	101	NUM
taxlaw-2797	346	33	(	(	PUNCT
taxlaw-2797	346	34	2002	2002	NUM
taxlaw-2797	346	35	)	)	PUNCT
taxlaw-2797	346	36	;	;	PUNCT
taxlaw-2797	346	37	maggie	maggie	NOUN
taxlaw-2797	346	38	wenjing	wenje	VERB
taxlaw-2797	346	39	liu	liu	PROPN
taxlaw-2797	346	40	&	&	CCONJ
taxlaw-2797	346	41	dilip	dilip	PROPN
taxlaw-2797	346	42	soman	soman	PROPN
taxlaw-2797	346	43	,	,	PUNCT
taxlaw-2797	346	44	behavioral	behavioral	ADJ
taxlaw-2797	346	45	pricing	pricing	NOUN
taxlaw-2797	346	46	,	,	PUNCT
taxlaw-2797	346	47	in	in	ADP
taxlaw-2797	346	48	handbook	handbook	NOUN
taxlaw-2797	346	49	of	of	ADP
taxlaw-2797	346	50	consumer	consumer	NOUN
taxlaw-2797	346	51	psychology	psychology	NOUN
taxlaw-2797	346	52	659	659	NUM
taxlaw-2797	346	53	(	(	PUNCT
taxlaw-2797	346	54	curtis	curtis	PROPN
taxlaw-2797	346	55	p.	p.	PROPN
taxlaw-2797	346	56	haugtvedt	haugtvedt	PROPN
taxlaw-2797	346	57	,	,	PUNCT
taxlaw-2797	346	58	paul	paul	PROPN
taxlaw-2797	346	59	m.	m.	PROPN
taxlaw-2797	346	60	herr	herr	PROPN
taxlaw-2797	346	61	&	&	CCONJ
taxlaw-2797	346	62	frank	frank	PROPN
taxlaw-2797	346	63	r.	r.	PROPN
taxlaw-2797	346	64	kardes	karde	VERB
taxlaw-2797	346	65	eds	ed	NOUN
taxlaw-2797	346	66	.	.	PROPN
taxlaw-2797	346	67	,	,	PUNCT
taxlaw-2797	346	68	2008	2008	NUM
taxlaw-2797	346	69	)	)	PUNCT
taxlaw-2797	346	70	.	.	PUNCT
taxlaw-2797	347	1	62	62	NUM
taxlaw-2797	347	2	.	.	PUNCT
taxlaw-2797	348	1	see	see	VERB
taxlaw-2797	348	2	,	,	PUNCT
taxlaw-2797	348	3	e.g.	e.g.	ADV
taxlaw-2797	348	4	,	,	PUNCT
taxlaw-2797	348	5	krishna	krishna	PROPN
taxlaw-2797	348	6	et	et	PROPN
taxlaw-2797	348	7	al	al	PROPN
taxlaw-2797	348	8	.	.	PROPN
taxlaw-2797	348	9	,	,	PUNCT
taxlaw-2797	348	10	supra	supra	PROPN
taxlaw-2797	348	11	note	note	PROPN
taxlaw-2797	348	12	61	61	NUM
taxlaw-2797	348	13	,	,	PUNCT
taxlaw-2797	348	14	at	at	ADP
taxlaw-2797	348	15	101–03	101–03	NUM
taxlaw-2797	348	16	;	;	PUNCT
taxlaw-2797	348	17	liu	liu	PROPN
taxlaw-2797	348	18	&	&	CCONJ
taxlaw-2797	348	19	soman	soman	PROPN
taxlaw-2797	348	20	,	,	PUNCT
taxlaw-2797	348	21	supra	supra	PROPN
taxlaw-2797	348	22	note	note	NOUN
taxlaw-2797	348	23	61	61	NUM
taxlaw-2797	348	24	,	,	PUNCT
taxlaw-2797	348	25	at	at	ADP
taxlaw-2797	348	26	672–76	672–76	NUM
taxlaw-2797	348	27	.	.	PUNCT
taxlaw-2797	349	1	63	63	NUM
taxlaw-2797	349	2	.	.	PUNCT
taxlaw-2797	350	1	krishna	krishna	PROPN
taxlaw-2797	350	2	et	et	PROPN
taxlaw-2797	350	3	al	al	PROPN
taxlaw-2797	350	4	.	.	PROPN
taxlaw-2797	350	5	,	,	PUNCT
taxlaw-2797	350	6	supra	supra	PROPN
taxlaw-2797	350	7	note	note	PROPN
taxlaw-2797	350	8	61	61	NUM
taxlaw-2797	350	9	,	,	PUNCT
taxlaw-2797	350	10	at	at	ADP
taxlaw-2797	350	11	106–09	106–09	NUM
taxlaw-2797	350	12	.	.	PROPN
taxlaw-2797	351	1	64	64	NUM
taxlaw-2797	351	2	.	.	PUNCT
taxlaw-2797	352	1	krishna	krishna	PROPN
taxlaw-2797	352	2	&	&	CCONJ
taxlaw-2797	352	3	slemrod	slemrod	PROPN
taxlaw-2797	352	4	,	,	PUNCT
taxlaw-2797	352	5	supra	supra	PROPN
taxlaw-2797	352	6	note	note	NOUN
taxlaw-2797	352	7	49	49	NUM
taxlaw-2797	352	8	,	,	PUNCT
taxlaw-2797	352	9	originally	originally	ADV
taxlaw-2797	352	10	introduced	introduce	VERB
taxlaw-2797	352	11	price	price	NOUN
taxlaw-2797	352	12	presentation	presentation	NOUN
taxlaw-2797	352	13	research	research	NOUN
taxlaw-2797	352	14	into	into	ADP
taxlaw-2797	352	15	tax	tax	NOUN
taxlaw-2797	352	16	.	.	PUNCT
taxlaw-2797	353	1	232	232	NUM
taxlaw-2797	353	2	columbia	columbia	PROPN
taxlaw-2797	353	3	jour	jour	PROPN
taxlaw-2797	353	4	�	�	PROPN
taxlaw-2797	353	5	al	al	PROPN
taxlaw-2797	353	6	of	of	ADP
taxlaw-2797	353	7	tax	tax	NOUN
taxlaw-2797	353	8	law	law	NOUN
taxlaw-2797	354	1	[	[	X
taxlaw-2797	354	2	vol	vol	NOUN
taxlaw-2797	354	3	.	.	PUNCT
taxlaw-2797	355	1	1:218	1:218	NUM
taxlaw-2797	355	2	is	be	AUX
taxlaw-2797	355	3	,	,	PUNCT
taxlaw-2797	355	4	the	the	DET
taxlaw-2797	355	5	use	use	NOUN
taxlaw-2797	355	6	of	of	ADP
taxlaw-2797	355	7	consumers	consumer	NOUN
taxlaw-2797	355	8	of	of	ADP
taxlaw-2797	355	9	a	a	DET
taxlaw-2797	355	10	certain	certain	ADJ
taxlaw-2797	355	11	standard	standard	NOUN
taxlaw-2797	355	12	or	or	CCONJ
taxlaw-2797	355	13	reference	reference	NOUN
taxlaw-2797	355	14	point	point	NOUN
taxlaw-2797	355	15	to	to	PART
taxlaw-2797	355	16	evaluate	evaluate	VERB
taxlaw-2797	355	17	purchase	purchase	NOUN
taxlaw-2797	355	18	prices	price	NOUN
taxlaw-2797	355	19	)	)	PUNCT
taxlaw-2797	355	20	influence	influence	NOUN
taxlaw-2797	355	21	consumers	consumer	NOUN
taxlaw-2797	355	22	’	'	PUNCT
taxlaw-2797	355	23	decisions.65	decisions.65	PROPN
taxlaw-2797	355	24	accordingly	accordingly	ADV
taxlaw-2797	355	25	,	,	PUNCT
taxlaw-2797	355	26	one	one	PRON
taxlaw-2797	355	27	may	may	AUX
taxlaw-2797	355	28	conjecture	conjecture	VERB
taxlaw-2797	355	29	that	that	SCONJ
taxlaw-2797	355	30	lower	low	ADJ
taxlaw-2797	355	31	,	,	PUNCT
taxlaw-2797	355	32	tax	tax	NOUN
taxlaw-2797	355	33	-	-	PUNCT
taxlaw-2797	355	34	exclusive	exclusive	ADJ
taxlaw-2797	355	35	prices	price	NOUN
taxlaw-2797	355	36	may	may	AUX
taxlaw-2797	355	37	be	be	AUX
taxlaw-2797	355	38	evaluated	evaluate	VERB
taxlaw-2797	355	39	more	more	ADV
taxlaw-2797	355	40	positively	positively	ADV
taxlaw-2797	355	41	by	by	ADP
taxlaw-2797	355	42	consumers	consumer	NOUN
taxlaw-2797	355	43	when	when	SCONJ
taxlaw-2797	355	44	compared	compare	VERB
taxlaw-2797	355	45	to	to	ADP
taxlaw-2797	355	46	any	any	DET
taxlaw-2797	355	47	reference	reference	NOUN
taxlaw-2797	355	48	point	point	NOUN
taxlaw-2797	355	49	.	.	PUNCT
taxlaw-2797	356	1	another	another	DET
taxlaw-2797	356	2	example	example	NOUN
taxlaw-2797	356	3	is	be	AUX
taxlaw-2797	356	4	different	different	ADJ
taxlaw-2797	356	5	forms	form	NOUN
taxlaw-2797	356	6	of	of	ADP
taxlaw-2797	356	7	variation	variation	NOUN
taxlaw-2797	356	8	in	in	ADP
taxlaw-2797	356	9	prices	price	NOUN
taxlaw-2797	356	10	.	.	PUNCT
taxlaw-2797	357	1	varying	vary	VERB
taxlaw-2797	357	2	prices	price	NOUN
taxlaw-2797	357	3	in	in	ADP
taxlaw-2797	357	4	absolute	absolute	ADJ
taxlaw-2797	357	5	dollar	dollar	NOUN
taxlaw-2797	357	6	amounts	amount	NOUN
taxlaw-2797	357	7	or	or	CCONJ
taxlaw-2797	357	8	percentage	percentage	NOUN
taxlaw-2797	357	9	points	point	NOUN
taxlaw-2797	357	10	affects	affect	VERB
taxlaw-2797	357	11	consumers	consumer	NOUN
taxlaw-2797	357	12	’	’	PART
taxlaw-2797	357	13	perception	perception	NOUN
taxlaw-2797	357	14	differently.66	differently.66	NOUN
taxlaw-2797	357	15	it	it	PRON
taxlaw-2797	357	16	may	may	AUX
taxlaw-2797	357	17	teach	teach	VERB
taxlaw-2797	357	18	us	we	PRON
taxlaw-2797	357	19	how	how	SCONJ
taxlaw-2797	357	20	ad	ad	NOUN
taxlaw-2797	357	21	valorem	valorem	VERB
taxlaw-2797	357	22	commodity	commodity	NOUN
taxlaw-2797	357	23	taxes	taxis	NOUN
taxlaw-2797	357	24	,	,	PUNCT
taxlaw-2797	357	25	which	which	PRON
taxlaw-2797	357	26	function	function	VERB
taxlaw-2797	357	27	as	as	ADP
taxlaw-2797	357	28	a	a	DET
taxlaw-2797	357	29	percentage	percentage	NOUN
taxlaw-2797	357	30	increase	increase	NOUN
taxlaw-2797	357	31	in	in	ADP
taxlaw-2797	357	32	price	price	NOUN
taxlaw-2797	357	33	,	,	PUNCT
taxlaw-2797	357	34	would	would	AUX
taxlaw-2797	357	35	affect	affect	VERB
taxlaw-2797	357	36	consumers	consumer	NOUN
taxlaw-2797	357	37	when	when	SCONJ
taxlaw-2797	357	38	added	add	VERB
taxlaw-2797	357	39	to	to	ADP
taxlaw-2797	357	40	tax	tax	NOUN
taxlaw-2797	357	41	-	-	PUNCT
taxlaw-2797	357	42	exclusive	exclusive	ADJ
taxlaw-2797	357	43	prices	price	NOUN
taxlaw-2797	357	44	.	.	PUNCT
taxlaw-2797	358	1	another	another	DET
taxlaw-2797	358	2	piece	piece	NOUN
taxlaw-2797	358	3	of	of	ADP
taxlaw-2797	358	4	indirect	indirect	ADJ
taxlaw-2797	358	5	evidence	evidence	NOUN
taxlaw-2797	358	6	comes	come	VERB
taxlaw-2797	358	7	from	from	ADP
taxlaw-2797	358	8	a	a	DET
taxlaw-2797	358	9	study	study	NOUN
taxlaw-2797	358	10	of	of	ADP
taxlaw-2797	358	11	the	the	DET
taxlaw-2797	358	12	effect	effect	NOUN
taxlaw-2797	358	13	of	of	ADP
taxlaw-2797	358	14	vehicle	vehicle	NOUN
taxlaw-2797	358	15	personal	personal	ADJ
taxlaw-2797	358	16	property	property	NOUN
taxlaw-2797	358	17	taxes	taxis	NOUN
taxlaw-2797	358	18	(	(	PUNCT
taxlaw-2797	358	19	vppt	vppt	ADV
taxlaw-2797	358	20	)	)	PUNCT
taxlaw-2797	358	21	on	on	ADP
taxlaw-2797	358	22	individuals	individual	NOUN
taxlaw-2797	358	23	’	'	PUNCT
taxlaw-2797	358	24	decisions	decision	NOUN
taxlaw-2797	358	25	to	to	PART
taxlaw-2797	358	26	buy	buy	VERB
taxlaw-2797	358	27	/	/	SYM
taxlaw-2797	358	28	replace	replace	VERB
taxlaw-2797	358	29	a	a	DET
taxlaw-2797	358	30	car.67	car.67	NOUN
taxlaw-2797	358	31	based	base	VERB
taxlaw-2797	358	32	on	on	ADP
taxlaw-2797	358	33	a	a	DET
taxlaw-2797	358	34	mail	mail	NOUN
taxlaw-2797	358	35	questionnaire	questionnaire	NOUN
taxlaw-2797	358	36	,	,	PUNCT
taxlaw-2797	358	37	this	this	DET
taxlaw-2797	358	38	study	study	NOUN
taxlaw-2797	358	39	argues	argue	VERB
taxlaw-2797	358	40	that	that	SCONJ
taxlaw-2797	358	41	the	the	DET
taxlaw-2797	358	42	vppt	vppt	NOUN
taxlaw-2797	358	43	plays	play	VERB
taxlaw-2797	358	44	a	a	DET
taxlaw-2797	358	45	weak	weak	ADJ
taxlaw-2797	358	46	role	role	NOUN
taxlaw-2797	358	47	in	in	ADP
taxlaw-2797	358	48	carbuying	carbuye	VERB
taxlaw-2797	358	49	decisions	decision	NOUN
taxlaw-2797	358	50	,	,	PUNCT
taxlaw-2797	358	51	and	and	CCONJ
taxlaw-2797	358	52	conjectures	conjecture	VERB
taxlaw-2797	358	53	that	that	SCONJ
taxlaw-2797	358	54	either	either	CCONJ
taxlaw-2797	358	55	price	price	NOUN
taxlaw-2797	358	56	partition	partition	NOUN
taxlaw-2797	358	57	or	or	CCONJ
taxlaw-2797	358	58	mental	mental	ADJ
taxlaw-2797	358	59	accounting	accounting	NOUN
taxlaw-2797	358	60	are	be	AUX
taxlaw-2797	358	61	the	the	DET
taxlaw-2797	358	62	behavioral	behavioral	ADJ
taxlaw-2797	358	63	reason	reason	NOUN
taxlaw-2797	358	64	for	for	ADP
taxlaw-2797	358	65	this	this	DET
taxlaw-2797	358	66	outcome.68	outcome.68	NOUN
taxlaw-2797	358	67	yet	yet	ADV
taxlaw-2797	358	68	,	,	PUNCT
taxlaw-2797	358	69	the	the	DET
taxlaw-2797	358	70	most	most	ADV
taxlaw-2797	358	71	relevant	relevant	ADJ
taxlaw-2797	358	72	strand	strand	NOUN
taxlaw-2797	358	73	of	of	ADP
taxlaw-2797	358	74	price	price	NOUN
taxlaw-2797	358	75	presentation	presentation	NOUN
taxlaw-2797	358	76	studies	study	NOUN
taxlaw-2797	358	77	are	be	AUX
taxlaw-2797	358	78	of	of	ADP
taxlaw-2797	358	79	price	price	NOUN
taxlaw-2797	358	80	partitioning	partitioning	NOUN
taxlaw-2797	358	81	—	—	PUNCT
taxlaw-2797	358	82	i.e.	i.e.	X
taxlaw-2797	358	83	,	,	PUNCT
taxlaw-2797	358	84	presenting	present	VERB
taxlaw-2797	358	85	the	the	DET
taxlaw-2797	358	86	price	price	NOUN
taxlaw-2797	358	87	as	as	ADP
taxlaw-2797	358	88	a	a	DET
taxlaw-2797	358	89	set	set	NOUN
taxlaw-2797	358	90	of	of	ADP
taxlaw-2797	358	91	mandatory	mandatory	ADJ
taxlaw-2797	358	92	surcharges	surcharge	NOUN
taxlaw-2797	358	93	rather	rather	ADV
taxlaw-2797	358	94	than	than	ADP
taxlaw-2797	358	95	one	one	NUM
taxlaw-2797	358	96	all	all	ADV
taxlaw-2797	358	97	-	-	PUNCT
taxlaw-2797	358	98	inclusive	inclusive	ADJ
taxlaw-2797	358	99	price.69	price.69	NOUN
taxlaw-2797	358	100	aggregating	aggregate	VERB
taxlaw-2797	358	101	and	and	CCONJ
taxlaw-2797	358	102	disaggregating	disaggregate	VERB
taxlaw-2797	358	103	final	final	ADJ
taxlaw-2797	358	104	prices	price	NOUN
taxlaw-2797	358	105	affect	affect	VERB
taxlaw-2797	358	106	consumers	consumer	NOUN
taxlaw-2797	358	107	’	'	PUNCT
taxlaw-2797	358	108	choices.70	choices.70	NOUN
taxlaw-2797	358	109	the	the	DET
taxlaw-2797	358	110	theoretical	theoretical	ADJ
taxlaw-2797	358	111	65	65	NUM
taxlaw-2797	358	112	.	.	PUNCT
taxlaw-2797	359	1	see	see	VERB
taxlaw-2797	359	2	,	,	PUNCT
taxlaw-2797	359	3	e.g.	e.g.	ADV
taxlaw-2797	359	4	,	,	PUNCT
taxlaw-2797	359	5	richard	richard	PROPN
taxlaw-2797	359	6	thaler	thaler	PROPN
taxlaw-2797	359	7	,	,	PUNCT
taxlaw-2797	359	8	mental	mental	ADJ
taxlaw-2797	359	9	accounting	accounting	NOUN
taxlaw-2797	359	10	and	and	CCONJ
taxlaw-2797	359	11	consumer	consumer	NOUN
taxlaw-2797	359	12	choice	choice	NOUN
taxlaw-2797	359	13	,	,	PUNCT
taxlaw-2797	359	14	4	4	NUM
taxlaw-2797	359	15	marketing	marketing	NOUN
taxlaw-2797	359	16	sci	sci	PROPN
taxlaw-2797	359	17	.	.	PROPN
taxlaw-2797	359	18	199	199	NUM
taxlaw-2797	359	19	,	,	PUNCT
taxlaw-2797	359	20	204	204	NUM
taxlaw-2797	359	21	(	(	PUNCT
taxlaw-2797	359	22	1985	1985	NUM
taxlaw-2797	359	23	)	)	PUNCT
taxlaw-2797	359	24	(	(	PUNCT
taxlaw-2797	359	25	modeling	model	VERB
taxlaw-2797	359	26	the	the	DET
taxlaw-2797	359	27	effect	effect	NOUN
taxlaw-2797	359	28	of	of	ADP
taxlaw-2797	359	29	reference	reference	NOUN
taxlaw-2797	359	30	prices	price	NOUN
taxlaw-2797	359	31	through	through	ADP
taxlaw-2797	359	32	the	the	DET
taxlaw-2797	359	33	use	use	NOUN
taxlaw-2797	359	34	of	of	ADP
taxlaw-2797	359	35	prospect	prospect	NOUN
taxlaw-2797	359	36	theory	theory	NOUN
taxlaw-2797	359	37	)	)	PUNCT
taxlaw-2797	360	1	[	[	X
taxlaw-2797	360	2	hereinafter	hereinafter	NOUN
taxlaw-2797	360	3	thaler	thaler	NOUN
taxlaw-2797	360	4	,	,	PUNCT
taxlaw-2797	360	5	mental	mental	ADJ
taxlaw-2797	360	6	accounting	accounting	NOUN
taxlaw-2797	360	7	and	and	CCONJ
taxlaw-2797	360	8	consumer	consumer	NOUN
taxlaw-2797	360	9	choice	choice	NOUN
taxlaw-2797	360	10	]	]	X
taxlaw-2797	360	11	;	;	PUNCT
taxlaw-2797	360	12	russell	russell	PROPN
taxlaw-2797	360	13	s.	s.	PROPN
taxlaw-2797	360	14	winer	winer	PROPN
taxlaw-2797	360	15	,	,	PUNCT
taxlaw-2797	360	16	behavioral	behavioral	ADJ
taxlaw-2797	360	17	perspectives	perspective	NOUN
taxlaw-2797	360	18	on	on	ADP
taxlaw-2797	360	19	pricing	pricing	NOUN
taxlaw-2797	360	20	:	:	PUNCT
taxlaw-2797	360	21	buyers	buyer	NOUN
taxlaw-2797	360	22	’	’	PART
taxlaw-2797	360	23	subjective	subjective	ADJ
taxlaw-2797	360	24	perception	perception	NOUN
taxlaw-2797	360	25	of	of	ADP
taxlaw-2797	360	26	price	price	NOUN
taxlaw-2797	360	27	revisited	revisit	VERB
taxlaw-2797	360	28	,	,	PUNCT
taxlaw-2797	360	29	in	in	ADP
taxlaw-2797	360	30	issues	issue	NOUN
taxlaw-2797	360	31	in	in	ADP
taxlaw-2797	360	32	pricing	pricing	NOUN
taxlaw-2797	360	33	:	:	PUNCT
taxlaw-2797	360	34	theory	theory	NOUN
taxlaw-2797	360	35	and	and	CCONJ
taxlaw-2797	360	36	research	research	NOUN
taxlaw-2797	360	37	35	35	NUM
taxlaw-2797	360	38	,	,	PUNCT
taxlaw-2797	360	39	35–37	35–37	PROPN
taxlaw-2797	360	40	(	(	PUNCT
taxlaw-2797	360	41	timothy	timothy	PROPN
taxlaw-2797	360	42	m.	m.	PROPN
taxlaw-2797	360	43	devinney	devinney	PROPN
taxlaw-2797	360	44	ed	ed	PROPN
taxlaw-2797	360	45	.	.	PROPN
taxlaw-2797	360	46	,	,	PUNCT
taxlaw-2797	360	47	1988	1988	NUM
taxlaw-2797	360	48	)	)	PUNCT
taxlaw-2797	360	49	;	;	PUNCT
taxlaw-2797	360	50	daniel	daniel	PROPN
taxlaw-2797	360	51	s.	s.	PROPN
taxlaw-2797	360	52	putler	putler	PROPN
taxlaw-2797	360	53	,	,	PUNCT
taxlaw-2797	360	54	incorporating	incorporate	VERB
taxlaw-2797	360	55	reference	reference	NOUN
taxlaw-2797	360	56	price	price	NOUN
taxlaw-2797	360	57	effects	effect	NOUN
taxlaw-2797	360	58	into	into	ADP
taxlaw-2797	360	59	a	a	DET
taxlaw-2797	360	60	theory	theory	NOUN
taxlaw-2797	360	61	of	of	ADP
taxlaw-2797	360	62	consumer	consumer	NOUN
taxlaw-2797	360	63	choice	choice	NOUN
taxlaw-2797	360	64	,	,	PUNCT
taxlaw-2797	360	65	11	11	NUM
taxlaw-2797	360	66	marketing	marketing	NOUN
taxlaw-2797	360	67	sci	sci	PROPN
taxlaw-2797	360	68	.	.	PROPN
taxlaw-2797	360	69	287	287	NUM
taxlaw-2797	360	70	,	,	PUNCT
taxlaw-2797	360	71	287	287	NUM
taxlaw-2797	360	72	(	(	PUNCT
taxlaw-2797	360	73	1992	1992	NUM
taxlaw-2797	360	74	)	)	PUNCT
taxlaw-2797	360	75	(	(	PUNCT
taxlaw-2797	360	76	modeling	model	VERB
taxlaw-2797	360	77	reference	reference	NOUN
taxlaw-2797	360	78	price	price	NOUN
taxlaw-2797	360	79	formation	formation	NOUN
taxlaw-2797	360	80	within	within	ADP
taxlaw-2797	360	81	consumer	consumer	NOUN
taxlaw-2797	360	82	choice	choice	NOUN
taxlaw-2797	360	83	theory	theory	NOUN
taxlaw-2797	360	84	and	and	CCONJ
taxlaw-2797	360	85	studying	study	VERB
taxlaw-2797	360	86	it	it	PRON
taxlaw-2797	360	87	empirically	empirically	ADV
taxlaw-2797	360	88	)	)	PUNCT
taxlaw-2797	360	89	;	;	PUNCT
taxlaw-2797	360	90	richard	richard	PROPN
taxlaw-2797	360	91	a.	a.	PROPN
taxlaw-2797	360	92	briesch	briesch	PROPN
taxlaw-2797	360	93	et	et	PROPN
taxlaw-2797	360	94	al	al	PROPN
taxlaw-2797	360	95	.	.	PROPN
taxlaw-2797	360	96	,	,	PUNCT
taxlaw-2797	360	97	a	a	DET
taxlaw-2797	360	98	comparative	comparative	ADJ
taxlaw-2797	360	99	analysis	analysis	NOUN
taxlaw-2797	360	100	of	of	ADP
taxlaw-2797	360	101	reference	reference	NOUN
taxlaw-2797	360	102	price	price	NOUN
taxlaw-2797	360	103	models	model	NOUN
taxlaw-2797	360	104	,	,	PUNCT
taxlaw-2797	360	105	24	24	NUM
taxlaw-2797	360	106	j.	j.	NOUN
taxlaw-2797	360	107	of	of	ADP
taxlaw-2797	360	108	consumer	consumer	NOUN
taxlaw-2797	360	109	res	re	NOUN
taxlaw-2797	360	110	.	.	PUNCT
taxlaw-2797	361	1	202	202	NUM
taxlaw-2797	361	2	,	,	PUNCT
taxlaw-2797	361	3	202	202	NUM
taxlaw-2797	361	4	(	(	PUNCT
taxlaw-2797	361	5	1997	1997	NUM
taxlaw-2797	361	6	)	)	PUNCT
taxlaw-2797	361	7	(	(	PUNCT
taxlaw-2797	361	8	testing	test	VERB
taxlaw-2797	361	9	empirically	empirically	ADV
taxlaw-2797	361	10	several	several	ADJ
taxlaw-2797	361	11	theoretical	theoretical	ADJ
taxlaw-2797	361	12	explanation	explanation	NOUN
taxlaw-2797	361	13	for	for	ADP
taxlaw-2797	361	14	the	the	DET
taxlaw-2797	361	15	effect	effect	NOUN
taxlaw-2797	361	16	of	of	ADP
taxlaw-2797	361	17	reference	reference	NOUN
taxlaw-2797	361	18	price	price	NOUN
taxlaw-2797	361	19	)	)	PUNCT
taxlaw-2797	361	20	.	.	PUNCT
taxlaw-2797	362	1	66	66	NUM
taxlaw-2797	362	2	.	.	PUNCT
taxlaw-2797	363	1	see	see	VERB
taxlaw-2797	363	2	,	,	PUNCT
taxlaw-2797	363	3	e.g.	e.g.	ADV
taxlaw-2797	363	4	,	,	PUNCT
taxlaw-2797	363	5	vicki	vicki	PROPN
taxlaw-2797	363	6	g.	g.	PROPN
taxlaw-2797	363	7	morwitz	morwitz	PROPN
taxlaw-2797	363	8	et	et	PROPN
taxlaw-2797	363	9	al	al	PROPN
taxlaw-2797	363	10	.	.	PROPN
taxlaw-2797	363	11	,	,	PUNCT
taxlaw-2797	363	12	divide	divide	VERB
taxlaw-2797	363	13	and	and	CCONJ
taxlaw-2797	363	14	prosper	prosper	NOUN
taxlaw-2797	363	15	:	:	PUNCT
taxlaw-2797	363	16	consumers	consumer	NOUN
taxlaw-2797	363	17	’	'	PUNCT
taxlaw-2797	363	18	reactions	reaction	NOUN
taxlaw-2797	363	19	to	to	ADP
taxlaw-2797	363	20	partitioned	partition	VERB
taxlaw-2797	363	21	prices	price	NOUN
taxlaw-2797	363	22	,	,	PUNCT
taxlaw-2797	363	23	35	35	NUM
taxlaw-2797	363	24	j.	j.	PROPN
taxlaw-2797	363	25	marketing	marketing	NOUN
taxlaw-2797	363	26	res	re	NOUN
taxlaw-2797	363	27	.	.	PUNCT
taxlaw-2797	364	1	453	453	NUM
taxlaw-2797	364	2	,	,	PUNCT
taxlaw-2797	364	3	456	456	NUM
taxlaw-2797	364	4	(	(	PUNCT
taxlaw-2797	364	5	1998	1998	NUM
taxlaw-2797	364	6	)	)	PUNCT
taxlaw-2797	365	1	(	(	PUNCT
taxlaw-2797	365	2	presenting	present	VERB
taxlaw-2797	365	3	experimental	experimental	ADJ
taxlaw-2797	365	4	evidence	evidence	NOUN
taxlaw-2797	365	5	of	of	ADP
taxlaw-2797	365	6	more	more	ADV
taxlaw-2797	365	7	accurate	accurate	ADJ
taxlaw-2797	365	8	reaction	reaction	NOUN
taxlaw-2797	365	9	to	to	ADP
taxlaw-2797	365	10	additions	addition	NOUN
taxlaw-2797	365	11	of	of	ADP
taxlaw-2797	365	12	absolute	absolute	ADJ
taxlaw-2797	365	13	amount	amount	NOUN
taxlaw-2797	365	14	to	to	ADP
taxlaw-2797	365	15	price	price	NOUN
taxlaw-2797	365	16	than	than	ADP
taxlaw-2797	365	17	percentage	percentage	NOUN
taxlaw-2797	365	18	additions	addition	NOUN
taxlaw-2797	365	19	)	)	PUNCT
taxlaw-2797	366	1	[	[	X
taxlaw-2797	366	2	hereinafter	hereinafter	NOUN
taxlaw-2797	366	3	morwitz	morwitz	PROPN
taxlaw-2797	366	4	et	et	PROPN
taxlaw-2797	366	5	al	al	PROPN
taxlaw-2797	366	6	.	.	PROPN
taxlaw-2797	366	7	,	,	PUNCT
taxlaw-2797	366	8	divide	divide	VERB
taxlaw-2797	366	9	and	and	CCONJ
taxlaw-2797	366	10	prosper	prosper	VERB
taxlaw-2797	366	11	]	]	PUNCT
taxlaw-2797	366	12	;	;	PUNCT
taxlaw-2797	366	13	shih	shih	PROPN
taxlaw-2797	366	14	-	-	PUNCT
taxlaw-2797	366	15	fen	fen	PROPN
taxlaw-2797	366	16	s.	s.	PROPN
taxlaw-2797	366	17	chen	chen	PROPN
taxlaw-2797	366	18	et	et	PROPN
taxlaw-2797	366	19	al	al	PROPN
taxlaw-2797	366	20	.	.	PROPN
taxlaw-2797	366	21	,	,	PUNCT
taxlaw-2797	366	22	the	the	DET
taxlaw-2797	366	23	effects	effect	NOUN
taxlaw-2797	366	24	of	of	ADP
taxlaw-2797	366	25	framing	frame	VERB
taxlaw-2797	366	26	price	price	NOUN
taxlaw-2797	366	27	promotion	promotion	NOUN
taxlaw-2797	366	28	messages	message	NOUN
taxlaw-2797	366	29	on	on	ADP
taxlaw-2797	366	30	consumers	consumer	NOUN
taxlaw-2797	366	31	’	’	PART
taxlaw-2797	366	32	perceptions	perception	NOUN
taxlaw-2797	366	33	and	and	CCONJ
taxlaw-2797	366	34	purchase	purchase	NOUN
taxlaw-2797	366	35	intentions	intention	NOUN
taxlaw-2797	366	36	:	:	PUNCT
taxlaw-2797	366	37	research	research	NOUN
taxlaw-2797	366	38	perspectives	perspective	NOUN
taxlaw-2797	366	39	on	on	ADP
taxlaw-2797	366	40	retail	retail	ADJ
taxlaw-2797	366	41	pricing	pricing	NOUN
taxlaw-2797	366	42	,	,	PUNCT
taxlaw-2797	366	43	74	74	NUM
taxlaw-2797	366	44	j.	j.	PROPN
taxlaw-2797	366	45	retailing	retailing	PROPN
taxlaw-2797	366	46	353	353	NUM
taxlaw-2797	366	47	,	,	PUNCT
taxlaw-2797	366	48	355	355	NUM
taxlaw-2797	366	49	(	(	PUNCT
taxlaw-2797	366	50	1998	1998	NUM
taxlaw-2797	366	51	)	)	PUNCT
taxlaw-2797	366	52	(	(	PUNCT
taxlaw-2797	366	53	showing	show	VERB
taxlaw-2797	366	54	experimentally	experimentally	ADV
taxlaw-2797	366	55	how	how	SCONJ
taxlaw-2797	366	56	different	different	ADJ
taxlaw-2797	366	57	presentations	presentation	NOUN
taxlaw-2797	366	58	of	of	ADP
taxlaw-2797	366	59	price	price	NOUN
taxlaw-2797	366	60	reductions	reduction	NOUN
taxlaw-2797	366	61	affect	affect	VERB
taxlaw-2797	366	62	choices	choice	NOUN
taxlaw-2797	366	63	)	)	PUNCT
taxlaw-2797	366	64	.	.	PUNCT
taxlaw-2797	367	1	67	67	NUM
taxlaw-2797	367	2	.	.	PUNCT
taxlaw-2797	368	1	richard	richard	PROPN
taxlaw-2797	368	2	l.	l.	PROPN
taxlaw-2797	368	3	ott	ott	PROPN
taxlaw-2797	368	4	&	&	CCONJ
taxlaw-2797	368	5	david	david	PROPN
taxlaw-2797	368	6	m.	m.	PROPN
taxlaw-2797	368	7	andrus	andrus	PROPN
taxlaw-2797	368	8	,	,	PUNCT
taxlaw-2797	368	9	the	the	DET
taxlaw-2797	368	10	effect	effect	NOUN
taxlaw-2797	368	11	of	of	ADP
taxlaw-2797	368	12	personal	personal	ADJ
taxlaw-2797	368	13	property	property	NOUN
taxlaw-2797	368	14	taxes	taxis	NOUN
taxlaw-2797	368	15	on	on	ADP
taxlaw-2797	368	16	consumer	consumer	NOUN
taxlaw-2797	368	17	vehicle	vehicle	NOUN
taxlaw-2797	368	18	-	-	PUNCT
taxlaw-2797	368	19	purchasing	purchase	VERB
taxlaw-2797	368	20	decisions	decision	NOUN
taxlaw-2797	368	21	:	:	PUNCT
taxlaw-2797	368	22	a	a	DET
taxlaw-2797	368	23	partitioned	partition	VERB
taxlaw-2797	368	24	price	price	NOUN
taxlaw-2797	368	25	/	/	SYM
taxlaw-2797	368	26	mental	mental	ADJ
taxlaw-2797	368	27	accounting	accounting	NOUN
taxlaw-2797	368	28	theory	theory	NOUN
taxlaw-2797	368	29	analysis	analysis	NOUN
taxlaw-2797	368	30	,	,	PUNCT
taxlaw-2797	368	31	28	28	NUM
taxlaw-2797	368	32	pub	pub	NOUN
taxlaw-2797	368	33	.	.	PUNCT
taxlaw-2797	369	1	fin	fin	AUX
taxlaw-2797	369	2	.	.	PUNCT
taxlaw-2797	369	3	rev	rev	PROPN
taxlaw-2797	369	4	.	.	PROPN
taxlaw-2797	369	5	134	134	NUM
taxlaw-2797	369	6	,	,	PUNCT
taxlaw-2797	369	7	134	134	NUM
taxlaw-2797	369	8	(	(	PUNCT
taxlaw-2797	369	9	2000	2000	NUM
taxlaw-2797	369	10	)	)	PUNCT
taxlaw-2797	369	11	.	.	PUNCT
taxlaw-2797	370	1	68	68	NUM
taxlaw-2797	370	2	.	.	PUNCT
taxlaw-2797	371	1	i	i	PRON
taxlaw-2797	371	2	d.	d.	PROPN
taxlaw-2797	371	3	at	at	ADP
taxlaw-2797	371	4	138–39	138–39	PROPN
taxlaw-2797	371	5	.	.	PUNCT
taxlaw-2797	372	1	69	69	NUM
taxlaw-2797	372	2	.	.	PUNCT
taxlaw-2797	373	1	marco	marco	PROPN
taxlaw-2797	373	2	bertini	bertini	PROPN
taxlaw-2797	373	3	&	&	CCONJ
taxlaw-2797	373	4	luc	luc	PROPN
taxlaw-2797	373	5	wathieu	wathieu	PROPN
taxlaw-2797	373	6	,	,	PUNCT
taxlaw-2797	373	7	attention	attention	NOUN
taxlaw-2797	373	8	arousal	arousal	NOUN
taxlaw-2797	373	9	through	through	ADP
taxlaw-2797	373	10	price	price	NOUN
taxlaw-2797	373	11	partitioning	partitioning	NOUN
taxlaw-2797	373	12	,	,	PUNCT
taxlaw-2797	373	13	27	27	NUM
taxlaw-2797	373	14	marketing	marketing	NOUN
taxlaw-2797	373	15	sci	sci	PROPN
taxlaw-2797	373	16	.	.	PROPN
taxlaw-2797	373	17	236	236	NUM
taxlaw-2797	373	18	,	,	PUNCT
taxlaw-2797	373	19	236	236	NUM
taxlaw-2797	373	20	(	(	PUNCT
taxlaw-2797	373	21	2008	2008	NUM
taxlaw-2797	373	22	)	)	PUNCT
taxlaw-2797	373	23	.	.	PUNCT
taxlaw-2797	374	1	70	70	X
taxlaw-2797	374	2	.	.	X
taxlaw-2797	375	1	see	see	VERB
taxlaw-2797	375	2	,	,	PUNCT
taxlaw-2797	375	3	e.g.	e.g.	ADV
taxlaw-2797	375	4	,	,	PUNCT
taxlaw-2797	375	5	thaler	thaler	NOUN
taxlaw-2797	375	6	,	,	PUNCT
taxlaw-2797	375	7	mental	mental	ADJ
taxlaw-2797	375	8	accounting	accounting	NOUN
taxlaw-2797	375	9	and	and	CCONJ
taxlaw-2797	375	10	consumer	consumer	NOUN
taxlaw-2797	375	11	choice	choice	NOUN
taxlaw-2797	375	12	,	,	PUNCT
taxlaw-2797	375	13	supra	supra	PROPN
taxlaw-2797	375	14	note	note	PROPN
taxlaw-2797	375	15	65	65	NUM
taxlaw-2797	375	16	,	,	PUNCT
taxlaw-2797	375	17	at	at	ADP
taxlaw-2797	375	18	208	208	NUM
taxlaw-2797	375	19	–	–	PUNCT
taxlaw-2797	375	20	13	13	NUM
taxlaw-2797	375	21	(	(	PUNCT
taxlaw-2797	375	22	suggesting	suggest	VERB
taxlaw-2797	375	23	on	on	ADP
taxlaw-2797	375	24	the	the	DET
taxlaw-2797	375	25	basis	basis	NOUN
taxlaw-2797	375	26	of	of	ADP
taxlaw-2797	375	27	prospect	prospect	NOUN
taxlaw-2797	375	28	theory	theory	NOUN
taxlaw-2797	375	29	that	that	SCONJ
taxlaw-2797	375	30	price	price	NOUN
taxlaw-2797	375	31	aggregation	aggregation	NOUN
taxlaw-2797	375	32	and	and	CCONJ
taxlaw-2797	375	33	disaggregation	disaggregation	NOUN
taxlaw-2797	375	34	affect	affect	VERB
taxlaw-2797	375	35	consumers	consumer	NOUN
taxlaw-2797	375	36	’	’	PART
taxlaw-2797	375	37	perceptions	perception	NOUN
taxlaw-2797	375	38	and	and	CCONJ
taxlaw-2797	375	39	decisions	decision	NOUN
taxlaw-2797	375	40	)	)	PUNCT
taxlaw-2797	375	41	;	;	PUNCT
taxlaw-2797	375	42	timothy	timothy	PROPN
taxlaw-2797	375	43	b.	b.	PROPN
taxlaw-2797	375	44	heath	heath	PROPN
taxlaw-2797	375	45	et	et	PROPN
taxlaw-2797	375	46	al	al	PROPN
taxlaw-2797	375	47	.	.	PROPN
taxlaw-2797	375	48	,	,	PUNCT
taxlaw-2797	375	49	mental	mental	ADJ
taxlaw-2797	375	50	accounting	accounting	NOUN
taxlaw-2797	375	51	and	and	CCONJ
taxlaw-2797	375	52	changes	change	NOUN
taxlaw-2797	375	53	in	in	ADP
taxlaw-2797	375	54	price	price	NOUN
taxlaw-2797	375	55	:	:	PUNCT
taxlaw-2797	375	56	the	the	DET
taxlaw-2797	375	57	frame	frame	NOUN
taxlaw-2797	375	58	dependence	dependence	NOUN
taxlaw-2797	375	59	of	of	ADP
taxlaw-2797	375	60	reference	reference	NOUN
taxlaw-2797	375	61	dependence	dependence	NOUN
taxlaw-2797	375	62	,	,	PUNCT
taxlaw-2797	375	63	22	22	NUM
taxlaw-2797	375	64	j.	j.	PROPN
taxlaw-2797	375	65	consumer	consumer	NOUN
taxlaw-2797	375	66	res	re	NOUN
taxlaw-2797	375	67	.	.	PUNCT
taxlaw-2797	376	1	90	90	NUM
taxlaw-2797	376	2	(	(	PUNCT
taxlaw-2797	376	3	1995	1995	NUM
taxlaw-2797	376	4	)	)	PUNCT
taxlaw-2797	376	5	(	(	PUNCT
taxlaw-2797	376	6	testing	test	VERB
taxlaw-2797	376	7	experimentally	experimentally	ADV
taxlaw-2797	376	8	the	the	DET
taxlaw-2797	376	9	mental	mental	ADJ
taxlaw-2797	376	10	accounting	accounting	NOUN
taxlaw-2797	376	11	hypothesis	hypothesis	NOUN
taxlaw-2797	376	12	for	for	ADP
taxlaw-2797	376	13	various	various	ADJ
taxlaw-2797	376	14	price	price	NOUN
taxlaw-2797	376	15	2010	2010	NUM
taxlaw-2797	376	16	]	]	PUNCT
taxlaw-2797	376	17	tax	tax	NOUN
taxlaw-2797	376	18	-	-	PUNCT
taxlaw-2797	376	19	exclusive	exclusive	ADJ
taxlaw-2797	376	20	prici	prici	NOUN
taxlaw-2797	376	21	�	�	PROPN
taxlaw-2797	376	22	g	g	PROPN
taxlaw-2797	376	23	233	233	NUM
taxlaw-2797	376	24	source	source	NOUN
taxlaw-2797	376	25	of	of	ADP
taxlaw-2797	376	26	the	the	DET
taxlaw-2797	376	27	integration	integration	NOUN
taxlaw-2797	376	28	/	/	SYM
taxlaw-2797	376	29	partition	partition	NOUN
taxlaw-2797	376	30	effect	effect	NOUN
taxlaw-2797	376	31	can	can	AUX
taxlaw-2797	376	32	be	be	AUX
taxlaw-2797	376	33	found	find	VERB
taxlaw-2797	376	34	in	in	ADP
taxlaw-2797	376	35	either	either	DET
taxlaw-2797	376	36	consumers	consumer	NOUN
taxlaw-2797	376	37	’	'	PUNCT
taxlaw-2797	376	38	mental	mental	ADJ
taxlaw-2797	376	39	accounting,71	accounting,71	PROPN
taxlaw-2797	376	40	or	or	CCONJ
taxlaw-2797	376	41	in	in	ADP
taxlaw-2797	376	42	anchoring	anchoring	NOUN
taxlaw-2797	376	43	effect	effect	NOUN
taxlaw-2797	376	44	and	and	CCONJ
taxlaw-2797	376	45	costly	costly	ADJ
taxlaw-2797	376	46	adjustments.72	adjustments.72	NOUN
taxlaw-2797	376	47	among	among	ADP
taxlaw-2797	376	48	the	the	DET
taxlaw-2797	376	49	price	price	NOUN
taxlaw-2797	376	50	partitioning	partition	VERB
taxlaw-2797	376	51	studies	study	NOUN
taxlaw-2797	376	52	,	,	PUNCT
taxlaw-2797	376	53	particularly	particularly	ADV
taxlaw-2797	376	54	interesting	interesting	ADJ
taxlaw-2797	376	55	are	be	AUX
taxlaw-2797	376	56	those	those	PRON
taxlaw-2797	376	57	that	that	PRON
taxlaw-2797	376	58	examine	examine	VERB
taxlaw-2797	376	59	the	the	DET
taxlaw-2797	376	60	effect	effect	NOUN
taxlaw-2797	376	61	of	of	ADP
taxlaw-2797	376	62	disaggregation	disaggregation	NOUN
taxlaw-2797	376	63	of	of	ADP
taxlaw-2797	376	64	surcharges	surcharge	NOUN
taxlaw-2797	376	65	—	—	PUNCT
taxlaw-2797	376	66	such	such	ADJ
taxlaw-2797	376	67	as	as	ADP
taxlaw-2797	376	68	shipping	shipping	NOUN
taxlaw-2797	376	69	and	and	CCONJ
taxlaw-2797	376	70	handling	handling	NOUN
taxlaw-2797	376	71	,	,	PUNCT
taxlaw-2797	376	72	additional	additional	ADJ
taxlaw-2797	376	73	components	component	NOUN
taxlaw-2797	376	74	,	,	PUNCT
taxlaw-2797	376	75	and	and	CCONJ
taxlaw-2797	376	76	warranty.73	warranty.73	VERB
taxlaw-2797	376	77	it	it	PRON
taxlaw-2797	376	78	turns	turn	VERB
taxlaw-2797	376	79	out	out	ADP
taxlaw-2797	376	80	that	that	SCONJ
taxlaw-2797	376	81	in	in	ADP
taxlaw-2797	376	82	wide	wide	ADJ
taxlaw-2797	376	83	range	range	NOUN
taxlaw-2797	376	84	of	of	ADP
taxlaw-2797	376	85	cases	case	NOUN
taxlaw-2797	376	86	partitioning	partition	VERB
taxlaw-2797	376	87	surcharges	surcharge	NOUN
taxlaw-2797	376	88	increase	increase	VERB
taxlaw-2797	376	89	consumers	consumer	NOUN
taxlaw-2797	376	90	’	'	PUNCT
taxlaw-2797	376	91	demand.74	demand.74	PROPN
taxlaw-2797	376	92	actually	actually	ADV
taxlaw-2797	376	93	,	,	PUNCT
taxlaw-2797	376	94	one	one	NUM
taxlaw-2797	376	95	study	study	NOUN
taxlaw-2797	376	96	experimentally	experimentally	ADV
taxlaw-2797	376	97	examined	examine	VERB
taxlaw-2797	376	98	reaction	reaction	NOUN
taxlaw-2797	376	99	to	to	ADP
taxlaw-2797	376	100	partition	partition	NOUN
taxlaw-2797	376	101	of	of	ADP
taxlaw-2797	376	102	sales	sale	NOUN
taxlaw-2797	376	103	taxes	taxis	NOUN
taxlaw-2797	376	104	and	and	CCONJ
taxlaw-2797	376	105	found	find	VERB
taxlaw-2797	376	106	similar	similar	ADJ
taxlaw-2797	376	107	results	result	NOUN
taxlaw-2797	376	108	—	—	PUNCT
taxlaw-2797	376	109	that	that	ADV
taxlaw-2797	376	110	is	is	ADV
taxlaw-2797	376	111	,	,	PUNCT
taxlaw-2797	376	112	partitioning	partition	VERB
taxlaw-2797	376	113	prices	price	NOUN
taxlaw-2797	376	114	and	and	CCONJ
taxlaw-2797	376	115	sales	sale	NOUN
taxlaw-2797	376	116	tax	tax	NOUN
taxlaw-2797	376	117	does	do	AUX
taxlaw-2797	376	118	not	not	PART
taxlaw-2797	376	119	decrease	decrease	VERB
taxlaw-2797	376	120	demand.75	demand.75	ADV
taxlaw-2797	376	121	additional	additional	ADJ
taxlaw-2797	376	122	direct	direct	ADJ
taxlaw-2797	376	123	support	support	NOUN
taxlaw-2797	376	124	for	for	ADP
taxlaw-2797	376	125	under	under	NOUN
taxlaw-2797	376	126	-	-	PUNCT
taxlaw-2797	376	127	valuation	valuation	NOUN
taxlaw-2797	376	128	of	of	ADP
taxlaw-2797	376	129	tax	tax	NOUN
taxlaw-2797	376	130	-	-	PUNCT
taxlaw-2797	376	131	exclusive	exclusive	ADJ
taxlaw-2797	376	132	prices	price	NOUN
taxlaw-2797	376	133	comes	come	VERB
taxlaw-2797	376	134	from	from	ADP
taxlaw-2797	376	135	one	one	NUM
taxlaw-2797	376	136	recent	recent	ADJ
taxlaw-2797	376	137	study	study	NOUN
taxlaw-2797	376	138	by	by	ADP
taxlaw-2797	376	139	chetty	chetty	VERB
taxlaw-2797	376	140	et	et	PROPN
taxlaw-2797	376	141	al.76	al.76	PROPN
taxlaw-2797	376	142	chetty	chetty	VERB
taxlaw-2797	376	143	et	et	PROPN
taxlaw-2797	376	144	al	al	PROPN
taxlaw-2797	376	145	.	.	PUNCT
taxlaw-2797	377	1	change	change	NOUN
taxlaw-2797	377	2	strategies	strategy	NOUN
taxlaw-2797	377	3	)	)	PUNCT
taxlaw-2797	377	4	.	.	PUNCT
taxlaw-2797	378	1	71	71	NUM
taxlaw-2797	378	2	.	.	X
taxlaw-2797	379	1	see	see	VERB
taxlaw-2797	379	2	,	,	PUNCT
taxlaw-2797	379	3	e.g.	e.g.	ADV
taxlaw-2797	379	4	,	,	PUNCT
taxlaw-2797	379	5	thaler	thaler	NOUN
taxlaw-2797	379	6	,	,	PUNCT
taxlaw-2797	379	7	mental	mental	ADJ
taxlaw-2797	379	8	accounting	accounting	NOUN
taxlaw-2797	379	9	and	and	CCONJ
taxlaw-2797	379	10	consumer	consumer	NOUN
taxlaw-2797	379	11	choice	choice	NOUN
taxlaw-2797	379	12	,	,	PUNCT
taxlaw-2797	379	13	supra	supra	PROPN
taxlaw-2797	379	14	note	note	PROPN
taxlaw-2797	379	15	65	65	NUM
taxlaw-2797	379	16	,	,	PUNCT
taxlaw-2797	379	17	at	at	ADP
taxlaw-2797	379	18	201	201	NUM
taxlaw-2797	379	19	–	–	PUNCT
taxlaw-2797	379	20	04	04	NUM
taxlaw-2797	379	21	(	(	PUNCT
taxlaw-2797	379	22	introducing	introduce	VERB
taxlaw-2797	379	23	mental	mental	ADJ
taxlaw-2797	379	24	accounting	accounting	NOUN
taxlaw-2797	379	25	into	into	ADP
taxlaw-2797	379	26	consumer	consumer	NOUN
taxlaw-2797	379	27	choice	choice	NOUN
taxlaw-2797	379	28	modeling	modeling	NOUN
taxlaw-2797	379	29	and	and	CCONJ
taxlaw-2797	379	30	suggesting	suggest	VERB
taxlaw-2797	379	31	implication	implication	NOUN
taxlaw-2797	379	32	for	for	ADP
taxlaw-2797	379	33	pricing	pricing	NOUN
taxlaw-2797	379	34	strategies	strategy	NOUN
taxlaw-2797	379	35	)	)	PUNCT
taxlaw-2797	379	36	;	;	PUNCT
taxlaw-2797	379	37	see	see	VERB
taxlaw-2797	379	38	also	also	ADV
taxlaw-2797	379	39	generally	generally	ADV
taxlaw-2797	379	40	hyeong	hyeong	VERB
taxlaw-2797	379	41	min	min	PROPN
taxlaw-2797	379	42	kim	kim	PROPN
taxlaw-2797	379	43	&	&	CCONJ
taxlaw-2797	379	44	luke	luke	PROPN
taxlaw-2797	379	45	kachersky	kachersky	PROPN
taxlaw-2797	379	46	,	,	PUNCT
taxlaw-2797	379	47	dimensions	dimension	NOUN
taxlaw-2797	379	48	of	of	ADP
taxlaw-2797	379	49	price	price	NOUN
taxlaw-2797	379	50	salience	salience	NOUN
taxlaw-2797	379	51	:	:	PUNCT
taxlaw-2797	379	52	a	a	DET
taxlaw-2797	379	53	conceptual	conceptual	ADJ
taxlaw-2797	379	54	framework	framework	NOUN
taxlaw-2797	379	55	for	for	ADP
taxlaw-2797	379	56	perceptions	perception	NOUN
taxlaw-2797	379	57	of	of	ADP
taxlaw-2797	379	58	multidimensional	multidimensional	ADJ
taxlaw-2797	379	59	prices	price	NOUN
taxlaw-2797	379	60	,	,	PUNCT
taxlaw-2797	379	61	15	15	NUM
taxlaw-2797	379	62	j.	j.	PROPN
taxlaw-2797	379	63	product	product	PROPN
taxlaw-2797	379	64	&	&	CCONJ
taxlaw-2797	379	65	brand	brand	PROPN
taxlaw-2797	379	66	mgmt	mgmt	PROPN
taxlaw-2797	379	67	.	.	PUNCT
taxlaw-2797	380	1	139	139	NUM
taxlaw-2797	380	2	(	(	PUNCT
taxlaw-2797	380	3	2006	2006	NUM
taxlaw-2797	380	4	)	)	PUNCT
taxlaw-2797	380	5	(	(	PUNCT
taxlaw-2797	380	6	conjecturing	conjecture	VERB
taxlaw-2797	380	7	different	different	ADJ
taxlaw-2797	380	8	forms	form	NOUN
taxlaw-2797	380	9	and	and	CCONJ
taxlaw-2797	380	10	effects	effect	NOUN
taxlaw-2797	380	11	of	of	ADP
taxlaw-2797	380	12	price	price	NOUN
taxlaw-2797	380	13	salience	salience	NOUN
taxlaw-2797	380	14	)	)	PUNCT
taxlaw-2797	380	15	.	.	PUNCT
taxlaw-2797	381	1	72	72	X
taxlaw-2797	381	2	.	.	PUNCT
taxlaw-2797	382	1	see	see	VERB
taxlaw-2797	382	2	manoj	manoj	PROPN
taxlaw-2797	382	3	thomas	thomas	PROPN
taxlaw-2797	382	4	&	&	CCONJ
taxlaw-2797	382	5	vicki	vicki	PROPN
taxlaw-2797	382	6	morwitz	morwitz	PROPN
taxlaw-2797	382	7	,	,	PUNCT
taxlaw-2797	382	8	heuristics	heuristic	NOUN
taxlaw-2797	382	9	in	in	ADP
taxlaw-2797	382	10	numerical	numerical	ADJ
taxlaw-2797	382	11	cognition	cognition	NOUN
taxlaw-2797	382	12	:	:	PUNCT
taxlaw-2797	382	13	implications	implication	NOUN
taxlaw-2797	382	14	for	for	ADP
taxlaw-2797	382	15	pricing	pricing	NOUN
taxlaw-2797	382	16	(	(	PUNCT
taxlaw-2797	382	17	nov	nov	PROPN
taxlaw-2797	382	18	.	.	PROPN
taxlaw-2797	382	19	13	13	NUM
taxlaw-2797	382	20	,	,	PUNCT
taxlaw-2797	382	21	2007	2007	NUM
taxlaw-2797	382	22	)	)	PUNCT
taxlaw-2797	382	23	(	(	PUNCT
taxlaw-2797	382	24	unpublished	unpublished	ADJ
taxlaw-2797	382	25	manuscript	manuscript	NOUN
taxlaw-2797	382	26	,	,	PUNCT
taxlaw-2797	382	27	on	on	ADP
taxlaw-2797	382	28	file	file	NOUN
taxlaw-2797	382	29	with	with	ADP
taxlaw-2797	382	30	author	author	NOUN
taxlaw-2797	382	31	)	)	PUNCT
taxlaw-2797	382	32	(	(	PUNCT
taxlaw-2797	382	33	discussing	discuss	VERB
taxlaw-2797	382	34	several	several	ADJ
taxlaw-2797	382	35	heuristics	heuristic	NOUN
taxlaw-2797	382	36	that	that	PRON
taxlaw-2797	382	37	apply	apply	VERB
taxlaw-2797	382	38	to	to	ADP
taxlaw-2797	382	39	price	price	NOUN
taxlaw-2797	382	40	presentation	presentation	NOUN
taxlaw-2797	382	41	)	)	PUNCT
taxlaw-2797	382	42	.	.	PUNCT
taxlaw-2797	383	1	73	73	NUM
taxlaw-2797	383	2	.	.	PUNCT
taxlaw-2797	384	1	see	see	VERB
taxlaw-2797	384	2	,	,	PUNCT
taxlaw-2797	384	3	e.g.	e.g.	ADV
taxlaw-2797	384	4	,	,	PUNCT
taxlaw-2797	384	5	tanjim	tanjim	PROPN
taxlaw-2797	384	6	hossain	hossain	PROPN
taxlaw-2797	384	7	&	&	CCONJ
taxlaw-2797	384	8	john	john	PROPN
taxlaw-2797	384	9	morgan	morgan	PROPN
taxlaw-2797	384	10	,	,	PUNCT
taxlaw-2797	384	11	...	...	PUNCT
taxlaw-2797	384	12	plus	plus	CCONJ
taxlaw-2797	384	13	shipping	shipping	NOUN
taxlaw-2797	384	14	and	and	CCONJ
taxlaw-2797	384	15	handling	handling	NOUN
taxlaw-2797	384	16	:	:	PUNCT
taxlaw-2797	384	17	revenue	revenue	NOUN
taxlaw-2797	384	18	(	(	PUNCT
taxlaw-2797	384	19	�	�	NOUN
taxlaw-2797	384	20	on	on	ADP
taxlaw-2797	384	21	)	)	PUNCT
taxlaw-2797	384	22	equivalence	equivalence	NOUN
taxlaw-2797	384	23	in	in	ADP
taxlaw-2797	384	24	field	field	NOUN
taxlaw-2797	384	25	experiments	experiment	NOUN
taxlaw-2797	384	26	on	on	ADP
taxlaw-2797	384	27	ebay	ebay	NOUN
taxlaw-2797	384	28	,	,	PUNCT
taxlaw-2797	384	29	6	6	NUM
taxlaw-2797	384	30	advances	advance	NOUN
taxlaw-2797	384	31	in	in	ADP
taxlaw-2797	384	32	econ	econ	PROPN
taxlaw-2797	384	33	.	.	PUNCT
taxlaw-2797	385	1	analysis	analysis	NOUN
taxlaw-2797	385	2	&	&	CCONJ
taxlaw-2797	385	3	pol’y	pol’y	NOUN
taxlaw-2797	385	4	art	art	NOUN
taxlaw-2797	385	5	.	.	PUNCT
taxlaw-2797	386	1	3	3	NUM
taxlaw-2797	386	2	(	(	PUNCT
taxlaw-2797	386	3	2006	2006	NUM
taxlaw-2797	386	4	)	)	PUNCT
taxlaw-2797	386	5	(	(	PUNCT
taxlaw-2797	386	6	presenting	present	VERB
taxlaw-2797	386	7	experimental	experimental	ADJ
taxlaw-2797	386	8	evidence	evidence	NOUN
taxlaw-2797	386	9	of	of	ADP
taxlaw-2797	386	10	increased	increase	VERB
taxlaw-2797	386	11	demand	demand	NOUN
taxlaw-2797	386	12	in	in	ADP
taxlaw-2797	386	13	reaction	reaction	NOUN
taxlaw-2797	386	14	to	to	ADP
taxlaw-2797	386	15	disaggregation	disaggregation	NOUN
taxlaw-2797	386	16	of	of	ADP
taxlaw-2797	386	17	shipping	shipping	NOUN
taxlaw-2797	386	18	and	and	CCONJ
taxlaw-2797	386	19	handling	handling	NOUN
taxlaw-2797	386	20	costs	cost	NOUN
taxlaw-2797	386	21	of	of	ADP
taxlaw-2797	386	22	goods	good	NOUN
taxlaw-2797	386	23	on	on	ADP
taxlaw-2797	386	24	ebay	ebay	PROPN
taxlaw-2797	386	25	)	)	PUNCT
taxlaw-2797	386	26	;	;	PUNCT
taxlaw-2797	386	27	morwitz	morwitz	PROPN
taxlaw-2797	386	28	et	et	PROPN
taxlaw-2797	386	29	al	al	PROPN
taxlaw-2797	386	30	.	.	PROPN
taxlaw-2797	386	31	,	,	PUNCT
taxlaw-2797	386	32	divide	divide	VERB
taxlaw-2797	386	33	and	and	CCONJ
taxlaw-2797	386	34	prosper	prosper	NOUN
taxlaw-2797	386	35	,	,	PUNCT
taxlaw-2797	386	36	supra	supra	ADJ
taxlaw-2797	386	37	note	note	NOUN
taxlaw-2797	386	38	66	66	NUM
taxlaw-2797	386	39	,	,	PUNCT
taxlaw-2797	386	40	at	at	ADP
taxlaw-2797	386	41	454–61	454–61	PROPN
taxlaw-2797	386	42	(	(	PUNCT
taxlaw-2797	386	43	presenting	present	VERB
taxlaw-2797	386	44	experimental	experimental	ADJ
taxlaw-2797	386	45	evidence	evidence	NOUN
taxlaw-2797	386	46	of	of	ADP
taxlaw-2797	386	47	increased	increase	VERB
taxlaw-2797	386	48	demand	demand	NOUN
taxlaw-2797	386	49	in	in	ADP
taxlaw-2797	386	50	reaction	reaction	NOUN
taxlaw-2797	386	51	to	to	ADP
taxlaw-2797	386	52	price	price	NOUN
taxlaw-2797	386	53	partitioning	partitioning	NOUN
taxlaw-2797	386	54	)	)	PUNCT
taxlaw-2797	386	55	;	;	PUNCT
taxlaw-2797	386	56	dipankar	dipankar	PROPN
taxlaw-2797	386	57	chakravarti	chakravarti	PROPN
taxlaw-2797	386	58	et	et	PROPN
taxlaw-2797	386	59	al	al	PROPN
taxlaw-2797	386	60	.	.	PROPN
taxlaw-2797	386	61	,	,	PUNCT
taxlaw-2797	386	62	partitioned	partition	VERB
taxlaw-2797	386	63	presentation	presentation	NOUN
taxlaw-2797	386	64	of	of	ADP
taxlaw-2797	386	65	multicomponent	multicomponent	NOUN
taxlaw-2797	386	66	bundle	bundle	NOUN
taxlaw-2797	386	67	prices	price	NOUN
taxlaw-2797	386	68	:	:	PUNCT
taxlaw-2797	386	69	evaluation	evaluation	NOUN
taxlaw-2797	386	70	,	,	PUNCT
taxlaw-2797	386	71	choice	choice	NOUN
taxlaw-2797	386	72	and	and	CCONJ
taxlaw-2797	386	73	underlying	underlying	ADJ
taxlaw-2797	386	74	processing	processing	NOUN
taxlaw-2797	386	75	effects	effect	NOUN
taxlaw-2797	386	76	,	,	PUNCT
taxlaw-2797	386	77	12	12	NUM
taxlaw-2797	386	78	j.	j.	PROPN
taxlaw-2797	386	79	consumer	consumer	PROPN
taxlaw-2797	386	80	psychol	psychol	NOUN
taxlaw-2797	386	81	.	.	PUNCT
taxlaw-2797	387	1	215	215	NUM
taxlaw-2797	387	2	(	(	PUNCT
taxlaw-2797	387	3	2002	2002	NUM
taxlaw-2797	387	4	)	)	PUNCT
taxlaw-2797	387	5	(	(	PUNCT
taxlaw-2797	387	6	showing	show	VERB
taxlaw-2797	387	7	experimentally	experimentally	ADV
taxlaw-2797	387	8	that	that	SCONJ
taxlaw-2797	387	9	demand	demand	NOUN
taxlaw-2797	387	10	for	for	ADP
taxlaw-2797	387	11	a	a	DET
taxlaw-2797	387	12	good	good	ADJ
taxlaw-2797	387	13	increases	increase	NOUN
taxlaw-2797	387	14	upon	upon	SCONJ
taxlaw-2797	387	15	disaggregation	disaggregation	NOUN
taxlaw-2797	387	16	of	of	ADP
taxlaw-2797	387	17	the	the	DET
taxlaw-2797	387	18	price	price	NOUN
taxlaw-2797	387	19	of	of	ADP
taxlaw-2797	387	20	a	a	DET
taxlaw-2797	387	21	warranty	warranty	NOUN
taxlaw-2797	387	22	and	and	CCONJ
taxlaw-2797	387	23	additional	additional	ADJ
taxlaw-2797	387	24	components	component	NOUN
taxlaw-2797	387	25	of	of	ADP
taxlaw-2797	387	26	the	the	DET
taxlaw-2797	387	27	good	good	NOUN
taxlaw-2797	387	28	)	)	PUNCT
taxlaw-2797	387	29	.	.	PUNCT
taxlaw-2797	388	1	however	however	ADV
taxlaw-2797	388	2	,	,	PUNCT
taxlaw-2797	388	3	the	the	DET
taxlaw-2797	388	4	demand	demand	NOUN
taxlaw-2797	388	5	-	-	PUNCT
taxlaw-2797	388	6	increasing	increase	VERB
taxlaw-2797	388	7	effect	effect	NOUN
taxlaw-2797	388	8	of	of	ADP
taxlaw-2797	388	9	price	price	NOUN
taxlaw-2797	388	10	partition	partition	NOUN
taxlaw-2797	388	11	is	be	AUX
taxlaw-2797	388	12	not	not	PART
taxlaw-2797	388	13	conclusive	conclusive	ADJ
taxlaw-2797	388	14	.	.	PUNCT
taxlaw-2797	389	1	see	see	VERB
taxlaw-2797	389	2	generally	generally	ADV
taxlaw-2797	389	3	,	,	PUNCT
taxlaw-2797	389	4	e.g.	e.g.	ADV
taxlaw-2797	389	5	,	,	PUNCT
taxlaw-2797	389	6	hyeong	hyeong	PROPN
taxlaw-2797	389	7	min	min	PROPN
taxlaw-2797	389	8	kim	kim	PROPN
taxlaw-2797	389	9	,	,	PUNCT
taxlaw-2797	389	10	the	the	DET
taxlaw-2797	389	11	effect	effect	NOUN
taxlaw-2797	389	12	of	of	ADP
taxlaw-2797	389	13	salience	salience	NOUN
taxlaw-2797	389	14	on	on	ADP
taxlaw-2797	389	15	mental	mental	ADJ
taxlaw-2797	389	16	accounting	accounting	NOUN
taxlaw-2797	389	17	:	:	PUNCT
taxlaw-2797	389	18	how	how	SCONJ
taxlaw-2797	389	19	integration	integration	NOUN
taxlaw-2797	389	20	versus	versus	ADP
taxlaw-2797	389	21	segregation	segregation	NOUN
taxlaw-2797	389	22	of	of	ADP
taxlaw-2797	389	23	payment	payment	NOUN
taxlaw-2797	389	24	influences	influence	NOUN
taxlaw-2797	389	25	purchase	purchase	NOUN
taxlaw-2797	389	26	decisions	decision	NOUN
taxlaw-2797	389	27	,	,	PUNCT
taxlaw-2797	389	28	19	19	NUM
taxlaw-2797	389	29	j.	j.	PROPN
taxlaw-2797	389	30	behav	behav	PROPN
taxlaw-2797	389	31	.	.	PUNCT
taxlaw-2797	390	1	decision	decision	NOUN
taxlaw-2797	390	2	making	make	VERB
taxlaw-2797	390	3	381	381	NUM
taxlaw-2797	390	4	(	(	PUNCT
taxlaw-2797	390	5	2006	2006	NUM
taxlaw-2797	390	6	)	)	PUNCT
taxlaw-2797	390	7	(	(	PUNCT
taxlaw-2797	390	8	showing	show	VERB
taxlaw-2797	390	9	that	that	SCONJ
taxlaw-2797	390	10	price	price	NOUN
taxlaw-2797	390	11	partitioning	partitioning	NOUN
taxlaw-2797	390	12	diminishes	diminish	VERB
taxlaw-2797	390	13	demand	demand	NOUN
taxlaw-2797	390	14	when	when	SCONJ
taxlaw-2797	390	15	price	price	NOUN
taxlaw-2797	390	16	components	component	NOUN
taxlaw-2797	390	17	are	be	AUX
taxlaw-2797	390	18	salient	salient	ADJ
taxlaw-2797	390	19	)	)	PUNCT
taxlaw-2797	390	20	;	;	PUNCT
taxlaw-2797	390	21	bertini	bertini	PROPN
taxlaw-2797	390	22	&	&	CCONJ
taxlaw-2797	390	23	wathieu	wathieu	PROPN
taxlaw-2797	390	24	,	,	PUNCT
taxlaw-2797	390	25	supra	supra	PROPN
taxlaw-2797	390	26	note	note	PROPN
taxlaw-2797	390	27	69	69	NUM
taxlaw-2797	390	28	(	(	PUNCT
taxlaw-2797	390	29	showing	show	VERB
taxlaw-2797	390	30	that	that	SCONJ
taxlaw-2797	390	31	price	price	NOUN
taxlaw-2797	390	32	partitioning	partitioning	NOUN
taxlaw-2797	390	33	increases	increase	VERB
taxlaw-2797	390	34	consumer	consumer	NOUN
taxlaw-2797	390	35	attention	attention	NOUN
taxlaw-2797	390	36	to	to	ADP
taxlaw-2797	390	37	product	product	NOUN
taxlaw-2797	390	38	attributes	attribute	NOUN
taxlaw-2797	390	39	)	)	PUNCT
taxlaw-2797	390	40	.	.	PUNCT
taxlaw-2797	391	1	74	74	X
taxlaw-2797	391	2	.	.	PUNCT
taxlaw-2797	392	1	see	see	VERB
taxlaw-2797	392	2	hossain	hossain	PROPN
taxlaw-2797	392	3	&	&	CCONJ
taxlaw-2797	392	4	morgan	morgan	PROPN
taxlaw-2797	392	5	,	,	PUNCT
taxlaw-2797	392	6	supra	supra	PROPN
taxlaw-2797	392	7	note	note	PROPN
taxlaw-2797	392	8	73	73	NUM
taxlaw-2797	392	9	,	,	PUNCT
taxlaw-2797	392	10	at	at	ADP
taxlaw-2797	392	11	24–25	24–25	NUM
taxlaw-2797	392	12	;	;	PUNCT
taxlaw-2797	392	13	morwitz	morwitz	PROPN
taxlaw-2797	392	14	et	et	PROPN
taxlaw-2797	392	15	al	al	PROPN
taxlaw-2797	392	16	.	.	PROPN
taxlaw-2797	392	17	,	,	PUNCT
taxlaw-2797	392	18	divide	divide	VERB
taxlaw-2797	392	19	and	and	CCONJ
taxlaw-2797	392	20	prosper	prosper	NOUN
taxlaw-2797	392	21	,	,	PUNCT
taxlaw-2797	392	22	supra	supra	ADJ
taxlaw-2797	392	23	note	note	NOUN
taxlaw-2797	392	24	66	66	NUM
taxlaw-2797	392	25	,	,	PUNCT
taxlaw-2797	392	26	at	at	ADP
taxlaw-2797	392	27	460–62	460–62	NUM
taxlaw-2797	392	28	;	;	PUNCT
taxlaw-2797	393	1	chakravarti	chakravarti	NOUN
taxlaw-2797	393	2	et	et	PROPN
taxlaw-2797	393	3	al	al	PROPN
taxlaw-2797	393	4	.	.	PROPN
taxlaw-2797	393	5	,	,	PUNCT
taxlaw-2797	393	6	supra	supra	PROPN
taxlaw-2797	393	7	note	note	VERB
taxlaw-2797	393	8	73	73	NUM
taxlaw-2797	393	9	,	,	PUNCT
taxlaw-2797	393	10	at	at	ADP
taxlaw-2797	393	11	225–26	225–26	NUM
taxlaw-2797	393	12	.	.	PUNCT
taxlaw-2797	394	1	but	but	CCONJ
taxlaw-2797	394	2	see	see	VERB
taxlaw-2797	394	3	kim	kim	PROPN
taxlaw-2797	394	4	,	,	PUNCT
taxlaw-2797	394	5	supra	supra	PROPN
taxlaw-2797	394	6	note	note	NOUN
taxlaw-2797	394	7	73	73	NUM
taxlaw-2797	394	8	,	,	PUNCT
taxlaw-2797	394	9	at	at	ADP
taxlaw-2797	394	10	387–88	387–88	NUM
taxlaw-2797	394	11	(	(	PUNCT
taxlaw-2797	394	12	showing	show	VERB
taxlaw-2797	394	13	that	that	SCONJ
taxlaw-2797	394	14	price	price	NOUN
taxlaw-2797	394	15	partitioning	partitioning	NOUN
taxlaw-2797	394	16	diminishes	diminish	VERB
taxlaw-2797	394	17	demand	demand	NOUN
taxlaw-2797	394	18	when	when	SCONJ
taxlaw-2797	394	19	price	price	NOUN
taxlaw-2797	394	20	components	component	NOUN
taxlaw-2797	394	21	are	be	AUX
taxlaw-2797	394	22	salient	salient	ADJ
taxlaw-2797	394	23	)	)	PUNCT
taxlaw-2797	394	24	;	;	PUNCT
taxlaw-2797	395	1	cf	cf	X
taxlaw-2797	395	2	.	.	PUNCT
taxlaw-2797	396	1	bertini	bertini	PROPN
taxlaw-2797	396	2	&	&	CCONJ
taxlaw-2797	396	3	wathieu	wathieu	PROPN
taxlaw-2797	396	4	,	,	PUNCT
taxlaw-2797	396	5	supra	supra	PROPN
taxlaw-2797	396	6	note	note	PROPN
taxlaw-2797	396	7	69	69	NUM
taxlaw-2797	396	8	,	,	PUNCT
taxlaw-2797	396	9	at	at	ADP
taxlaw-2797	396	10	244–45	244–45	NUM
taxlaw-2797	396	11	(	(	PUNCT
taxlaw-2797	396	12	showing	show	VERB
taxlaw-2797	396	13	that	that	SCONJ
taxlaw-2797	396	14	price	price	NOUN
taxlaw-2797	396	15	partitioning	partitioning	NOUN
taxlaw-2797	396	16	increases	increase	VERB
taxlaw-2797	396	17	consumer	consumer	NOUN
taxlaw-2797	396	18	attention	attention	NOUN
taxlaw-2797	396	19	to	to	ADP
taxlaw-2797	396	20	,	,	PUNCT
taxlaw-2797	396	21	and	and	CCONJ
taxlaw-2797	396	22	thus	thus	ADV
taxlaw-2797	396	23	valuation	valuation	NOUN
taxlaw-2797	396	24	of	of	ADP
taxlaw-2797	396	25	,	,	PUNCT
taxlaw-2797	396	26	product	product	NOUN
taxlaw-2797	396	27	attributes	attribute	VERB
taxlaw-2797	396	28	)	)	PUNCT
taxlaw-2797	396	29	.	.	PUNCT
taxlaw-2797	397	1	75	75	NUM
taxlaw-2797	397	2	.	.	PUNCT
taxlaw-2797	398	1	see	see	VERB
taxlaw-2797	398	2	lan	lan	PROPN
taxlaw-2797	398	3	xia	xia	PROPN
taxlaw-2797	398	4	&	&	CCONJ
taxlaw-2797	398	5	kent	kent	PROPN
taxlaw-2797	398	6	b.	b.	PROPN
taxlaw-2797	398	7	monroe	monroe	PROPN
taxlaw-2797	398	8	,	,	PUNCT
taxlaw-2797	398	9	price	price	NOUN
taxlaw-2797	398	10	partitioning	partitioning	NOUN
taxlaw-2797	398	11	on	on	ADP
taxlaw-2797	398	12	the	the	DET
taxlaw-2797	398	13	internet	internet	NOUN
taxlaw-2797	398	14	,	,	PUNCT
taxlaw-2797	398	15	18	18	NUM
taxlaw-2797	398	16	j.	j.	PROPN
taxlaw-2797	398	17	interactive	interactive	ADJ
taxlaw-2797	398	18	marketing	marketing	NOUN
taxlaw-2797	398	19	63	63	NUM
taxlaw-2797	398	20	,	,	PUNCT
taxlaw-2797	398	21	65–68	65–68	NUM
taxlaw-2797	398	22	(	(	PUNCT
taxlaw-2797	398	23	2004	2004	NUM
taxlaw-2797	398	24	)	)	PUNCT
taxlaw-2797	398	25	.	.	PUNCT
taxlaw-2797	399	1	76	76	NUM
taxlaw-2797	399	2	.	.	PUNCT
taxlaw-2797	399	3	chetty	chetty	VERB
taxlaw-2797	399	4	et	et	PROPN
taxlaw-2797	399	5	al	al	PROPN
taxlaw-2797	399	6	.	.	PROPN
taxlaw-2797	399	7	,	,	PUNCT
taxlaw-2797	399	8	supra	supra	PROPN
taxlaw-2797	399	9	note	note	VERB
taxlaw-2797	399	10	36	36	NUM
taxlaw-2797	399	11	(	(	PUNCT
taxlaw-2797	399	12	showing	show	VERB
taxlaw-2797	399	13	that	that	SCONJ
taxlaw-2797	399	14	tax	tax	NOUN
taxlaw-2797	399	15	salience	salience	NOUN
taxlaw-2797	399	16	affects	affect	VERB
taxlaw-2797	399	17	the	the	DET
taxlaw-2797	399	18	demand	demand	NOUN
taxlaw-2797	399	19	for	for	ADP
taxlaw-2797	399	20	grocery	grocery	NOUN
taxlaw-2797	399	21	products	product	NOUN
taxlaw-2797	399	22	)	)	PUNCT
taxlaw-2797	399	23	.	.	PUNCT
taxlaw-2797	400	1	another	another	DET
taxlaw-2797	400	2	relevant	relevant	ADJ
taxlaw-2797	400	3	empirical	empirical	ADJ
taxlaw-2797	400	4	study	study	NOUN
taxlaw-2797	400	5	is	be	AUX
taxlaw-2797	400	6	presented	present	VERB
taxlaw-2797	400	7	in	in	ADP
taxlaw-2797	400	8	finkelstein	finkelstein	PROPN
taxlaw-2797	400	9	,	,	PUNCT
taxlaw-2797	400	10	supra	supra	PROPN
taxlaw-2797	400	11	note	note	PROPN
taxlaw-2797	400	12	42	42	NUM
taxlaw-2797	400	13	.	.	PUNCT
taxlaw-2797	401	1	finkelstein	finkelstein	PROPN
taxlaw-2797	401	2	shows	show	VERB
taxlaw-2797	401	3	that	that	SCONJ
taxlaw-2797	401	4	paying	pay	VERB
taxlaw-2797	401	5	road	road	NOUN
taxlaw-2797	401	6	tolls	toll	NOUN
taxlaw-2797	401	7	electronically	electronically	ADV
taxlaw-2797	401	8	,	,	PUNCT
taxlaw-2797	401	9	rather	rather	ADV
taxlaw-2797	401	10	than	than	ADP
taxlaw-2797	401	11	in	in	ADP
taxlaw-2797	401	12	cash	cash	NOUN
taxlaw-2797	401	13	,	,	PUNCT
taxlaw-2797	401	14	which	which	PRON
taxlaw-2797	401	15	arguably	arguably	ADV
taxlaw-2797	401	16	make	make	VERB
taxlaw-2797	401	17	tolls	toll	NOUN
taxlaw-2797	401	18	less	less	ADV
taxlaw-2797	401	19	salient	salient	NOUN
taxlaw-2797	401	20	,	,	PUNCT
taxlaw-2797	401	21	diminishes	diminish	VERB
taxlaw-2797	401	22	sensitivity	sensitivity	NOUN
taxlaw-2797	401	23	to	to	ADP
taxlaw-2797	401	24	tolls	toll	NOUN
taxlaw-2797	401	25	.	.	PUNCT
taxlaw-2797	402	1	yet	yet	ADV
taxlaw-2797	402	2	,	,	PUNCT
taxlaw-2797	402	3	surveying	survey	VERB
taxlaw-2797	402	4	drivers	driver	NOUN
taxlaw-2797	402	5	indicates	indicate	VERB
taxlaw-2797	402	6	that	that	SCONJ
taxlaw-2797	402	7	they	they	PRON
taxlaw-2797	402	8	overestimate	overestimate	VERB
taxlaw-2797	402	9	the	the	DET
taxlaw-2797	402	10	non	non	ADJ
taxlaw-2797	402	11	-	-	ADJ
taxlaw-2797	402	12	salient	salient	ADJ
taxlaw-2797	402	13	road	road	NOUN
taxlaw-2797	402	14	tolls	toll	NOUN
taxlaw-2797	402	15	.	.	PUNCT
taxlaw-2797	403	1	234	234	NUM
taxlaw-2797	403	2	columbia	columbia	PROPN
taxlaw-2797	403	3	jour	jour	PROPN
taxlaw-2797	403	4	�	�	PROPN
taxlaw-2797	403	5	al	al	PROPN
taxlaw-2797	403	6	of	of	ADP
taxlaw-2797	403	7	tax	tax	NOUN
taxlaw-2797	403	8	law	law	NOUN
taxlaw-2797	404	1	[	[	X
taxlaw-2797	404	2	vol	vol	NOUN
taxlaw-2797	404	3	.	.	PUNCT
taxlaw-2797	404	4	1:218	1:218	PROPN
taxlaw-2797	404	5	attempted	attempt	VERB
taxlaw-2797	404	6	to	to	PART
taxlaw-2797	404	7	empirically	empirically	ADV
taxlaw-2797	404	8	examine	examine	VERB
taxlaw-2797	404	9	consumer	consumer	NOUN
taxlaw-2797	404	10	differential	differential	NOUN
taxlaw-2797	404	11	reaction	reaction	NOUN
taxlaw-2797	404	12	to	to	ADP
taxlaw-2797	404	13	taxexclusive	taxexclusive	ADJ
taxlaw-2797	404	14	and	and	CCONJ
taxlaw-2797	404	15	tax	tax	NOUN
taxlaw-2797	404	16	-	-	PUNCT
taxlaw-2797	404	17	inclusive	inclusive	ADJ
taxlaw-2797	404	18	prices	price	NOUN
taxlaw-2797	404	19	.	.	PUNCT
taxlaw-2797	405	1	they	they	PRON
taxlaw-2797	405	2	conducted	conduct	VERB
taxlaw-2797	405	3	a	a	DET
taxlaw-2797	405	4	field	field	NOUN
taxlaw-2797	405	5	experiment	experiment	NOUN
taxlaw-2797	405	6	,	,	PUNCT
taxlaw-2797	405	7	under	under	ADP
taxlaw-2797	405	8	which	which	PRON
taxlaw-2797	405	9	prices	price	NOUN
taxlaw-2797	405	10	of	of	ADP
taxlaw-2797	405	11	a	a	DET
taxlaw-2797	405	12	limited	limited	ADJ
taxlaw-2797	405	13	set	set	NOUN
taxlaw-2797	405	14	of	of	ADP
taxlaw-2797	405	15	products	product	NOUN
taxlaw-2797	405	16	in	in	ADP
taxlaw-2797	405	17	a	a	DET
taxlaw-2797	405	18	northern	northern	ADJ
taxlaw-2797	405	19	california	california	PROPN
taxlaw-2797	405	20	grocery	grocery	NOUN
taxlaw-2797	405	21	store	store	NOUN
taxlaw-2797	405	22	were	be	AUX
taxlaw-2797	405	23	presented	present	VERB
taxlaw-2797	405	24	both	both	CCONJ
taxlaw-2797	405	25	exclusive	exclusive	ADJ
taxlaw-2797	405	26	and	and	CCONJ
taxlaw-2797	405	27	inclusive	inclusive	ADJ
taxlaw-2797	405	28	of	of	ADP
taxlaw-2797	405	29	sales	sale	NOUN
taxlaw-2797	405	30	tax	tax	NOUN
taxlaw-2797	405	31	over	over	ADP
taxlaw-2797	405	32	three	three	NUM
taxlaw-2797	405	33	weeks	week	NOUN
taxlaw-2797	405	34	(	(	PUNCT
taxlaw-2797	405	35	while	while	SCONJ
taxlaw-2797	405	36	prices	price	NOUN
taxlaw-2797	405	37	are	be	AUX
taxlaw-2797	405	38	,	,	PUNCT
taxlaw-2797	405	39	in	in	ADP
taxlaw-2797	405	40	general	general	ADJ
taxlaw-2797	405	41	,	,	PUNCT
taxlaw-2797	405	42	tax	tax	NOUN
taxlaw-2797	405	43	-	-	PUNCT
taxlaw-2797	405	44	exclusive	exclusive	NOUN
taxlaw-2797	405	45	)	)	PUNCT
taxlaw-2797	405	46	.	.	PUNCT
taxlaw-2797	406	1	consumers	consumer	NOUN
taxlaw-2797	406	2	reacted	react	VERB
taxlaw-2797	406	3	to	to	ADP
taxlaw-2797	406	4	the	the	DET
taxlaw-2797	406	5	price	price	NOUN
taxlaw-2797	406	6	partitioning	partitioning	NOUN
taxlaw-2797	406	7	and	and	CCONJ
taxlaw-2797	406	8	purchased	purchase	VERB
taxlaw-2797	406	9	less	less	ADV
taxlaw-2797	406	10	when	when	SCONJ
taxlaw-2797	406	11	the	the	DET
taxlaw-2797	406	12	product	product	NOUN
taxlaw-2797	406	13	price	price	NOUN
taxlaw-2797	406	14	included	include	VERB
taxlaw-2797	406	15	sales	sale	NOUN
taxlaw-2797	406	16	tax.77	tax.77	NOUN
taxlaw-2797	406	17	notwithstanding	notwithstanding	ADP
taxlaw-2797	406	18	limited	limited	ADJ
taxlaw-2797	406	19	empirical	empirical	ADJ
taxlaw-2797	406	20	support	support	NOUN
taxlaw-2797	406	21	,	,	PUNCT
taxlaw-2797	406	22	this	this	DET
taxlaw-2797	406	23	article	article	NOUN
taxlaw-2797	406	24	adopts	adopt	VERB
taxlaw-2797	406	25	the	the	DET
taxlaw-2797	406	26	prediction	prediction	NOUN
taxlaw-2797	406	27	that	that	SCONJ
taxlaw-2797	406	28	consumers	consumer	NOUN
taxlaw-2797	406	29	will	will	AUX
taxlaw-2797	406	30	under	under	ADP
taxlaw-2797	406	31	-	-	PUNCT
taxlaw-2797	406	32	value	value	NOUN
taxlaw-2797	406	33	tax	tax	NOUN
taxlaw-2797	406	34	-	-	PUNCT
taxlaw-2797	406	35	exclusive	exclusive	ADJ
taxlaw-2797	406	36	prices	price	NOUN
taxlaw-2797	406	37	,	,	PUNCT
taxlaw-2797	406	38	because	because	SCONJ
taxlaw-2797	406	39	,	,	PUNCT
taxlaw-2797	406	40	as	as	SCONJ
taxlaw-2797	406	41	explained	explain	VERB
taxlaw-2797	406	42	in	in	ADP
taxlaw-2797	406	43	this	this	DET
taxlaw-2797	406	44	section	section	NOUN
taxlaw-2797	406	45	,	,	PUNCT
taxlaw-2797	406	46	this	this	PRON
taxlaw-2797	406	47	is	be	AUX
taxlaw-2797	406	48	the	the	DET
taxlaw-2797	406	49	essential	essential	ADJ
taxlaw-2797	406	50	presumption	presumption	NOUN
taxlaw-2797	406	51	of	of	ADP
taxlaw-2797	406	52	price	price	NOUN
taxlaw-2797	406	53	indication	indication	NOUN
taxlaw-2797	406	54	regulation	regulation	NOUN
taxlaw-2797	406	55	.	.	PUNCT
taxlaw-2797	407	1	although	although	SCONJ
taxlaw-2797	407	2	the	the	DET
taxlaw-2797	407	3	author	author	NOUN
taxlaw-2797	407	4	does	do	AUX
taxlaw-2797	407	5	not	not	PART
taxlaw-2797	407	6	necessarily	necessarily	ADV
taxlaw-2797	407	7	subscribe	subscribe	VERB
taxlaw-2797	407	8	to	to	ADP
taxlaw-2797	407	9	this	this	DET
taxlaw-2797	407	10	view	view	NOUN
taxlaw-2797	407	11	,	,	PUNCT
taxlaw-2797	407	12	consumers	consumer	NOUN
taxlaw-2797	407	13	’	'	PUNCT
taxlaw-2797	407	14	biased	biased	ADJ
taxlaw-2797	407	15	price	price	NOUN
taxlaw-2797	407	16	evaluation	evaluation	NOUN
taxlaw-2797	407	17	is	be	AUX
taxlaw-2797	407	18	necessary	necessary	ADJ
taxlaw-2797	407	19	for	for	ADP
taxlaw-2797	407	20	price	price	NOUN
taxlaw-2797	407	21	indication	indication	NOUN
taxlaw-2797	407	22	regulation	regulation	NOUN
taxlaw-2797	407	23	.	.	PUNCT
taxlaw-2797	408	1	hence	hence	ADV
taxlaw-2797	408	2	,	,	PUNCT
taxlaw-2797	408	3	it	it	PRON
taxlaw-2797	408	4	is	be	AUX
taxlaw-2797	408	5	assumed	assume	VERB
taxlaw-2797	408	6	here	here	ADV
taxlaw-2797	408	7	that	that	SCONJ
taxlaw-2797	408	8	in	in	ADP
taxlaw-2797	408	9	the	the	DET
taxlaw-2797	408	10	absence	absence	NOUN
taxlaw-2797	408	11	of	of	ADP
taxlaw-2797	408	12	such	such	ADJ
taxlaw-2797	408	13	regulation	regulation	NOUN
taxlaw-2797	408	14	,	,	PUNCT
taxlaw-2797	408	15	consumers	consumer	NOUN
taxlaw-2797	408	16	will	will	AUX
taxlaw-2797	408	17	over	over	ADV
taxlaw-2797	408	18	-	-	PUNCT
taxlaw-2797	408	19	consume	consume	NOUN
taxlaw-2797	408	20	.	.	PUNCT
taxlaw-2797	409	1	this	this	DET
taxlaw-2797	409	2	article	article	NOUN
taxlaw-2797	409	3	argues	argue	VERB
taxlaw-2797	409	4	that	that	SCONJ
taxlaw-2797	409	5	such	such	ADJ
taxlaw-2797	409	6	price	price	NOUN
taxlaw-2797	409	7	under	under	ADP
taxlaw-2797	409	8	-	-	PUNCT
taxlaw-2797	409	9	estimation	estimation	NOUN
taxlaw-2797	409	10	and	and	CCONJ
taxlaw-2797	409	11	resulting	result	VERB
taxlaw-2797	409	12	over	over	ADP
taxlaw-2797	409	13	-	-	PUNCT
taxlaw-2797	409	14	consumption	consumption	NOUN
taxlaw-2797	409	15	can	can	AUX
taxlaw-2797	409	16	actually	actually	ADV
taxlaw-2797	409	17	be	be	AUX
taxlaw-2797	409	18	welfare	welfare	NOUN
taxlaw-2797	409	19	-	-	PUNCT
taxlaw-2797	409	20	increasing	increase	VERB
taxlaw-2797	409	21	.	.	PUNCT
taxlaw-2797	410	1	that	that	PRON
taxlaw-2797	410	2	is	be	AUX
taxlaw-2797	410	3	,	,	PUNCT
taxlaw-2797	410	4	to	to	ADP
taxlaw-2797	410	5	the	the	DET
taxlaw-2797	410	6	extent	extent	NOUN
taxlaw-2797	410	7	consumers	consumer	NOUN
taxlaw-2797	410	8	are	be	AUX
taxlaw-2797	410	9	indeed	indeed	ADV
taxlaw-2797	410	10	confused	confused	ADJ
taxlaw-2797	410	11	and	and	CCONJ
taxlaw-2797	410	12	misled	mislead	VERB
taxlaw-2797	410	13	by	by	ADP
taxlaw-2797	410	14	tax	tax	NOUN
taxlaw-2797	410	15	-	-	PUNCT
taxlaw-2797	410	16	exclusive	exclusive	ADJ
taxlaw-2797	410	17	prices	price	NOUN
taxlaw-2797	410	18	and	and	CCONJ
taxlaw-2797	410	19	can	can	AUX
taxlaw-2797	410	20	not	not	PART
taxlaw-2797	410	21	de	de	VERB
taxlaw-2797	410	22	-	-	NOUN
taxlaw-2797	410	23	bias	bias	NOUN
taxlaw-2797	410	24	themselves	themselves	PRON
taxlaw-2797	410	25	,	,	PUNCT
taxlaw-2797	410	26	they	they	PRON
taxlaw-2797	410	27	can	can	AUX
taxlaw-2797	410	28	be	be	AUX
taxlaw-2797	410	29	better	well	ADJ
taxlaw-2797	410	30	off	off	ADV
taxlaw-2797	410	31	.	.	PUNCT
taxlaw-2797	411	1	in	in	ADP
taxlaw-2797	411	2	order	order	NOUN
taxlaw-2797	411	3	to	to	PART
taxlaw-2797	411	4	appreciate	appreciate	VERB
taxlaw-2797	411	5	this	this	DET
taxlaw-2797	411	6	argument	argument	NOUN
taxlaw-2797	411	7	,	,	PUNCT
taxlaw-2797	411	8	let	let	VERB
taxlaw-2797	411	9	us	we	PRON
taxlaw-2797	411	10	briefly	briefly	ADV
taxlaw-2797	411	11	review	review	VERB
taxlaw-2797	411	12	the	the	DET
taxlaw-2797	411	13	efficiency	efficiency	NOUN
taxlaw-2797	411	14	analysis	analysis	NOUN
taxlaw-2797	411	15	of	of	ADP
taxlaw-2797	411	16	taxes	taxis	NOUN
taxlaw-2797	411	17	.	.	PUNCT
taxlaw-2797	412	1	ii	ii	X
taxlaw-2797	412	2	.	.	PUNCT
taxlaw-2797	413	1	taxation	taxation	NOUN
taxlaw-2797	413	2	and	and	CCONJ
taxlaw-2797	413	3	efficiency	efficiency	NOUN
taxlaw-2797	413	4	taxes	taxis	NOUN
taxlaw-2797	413	5	generate	generate	VERB
taxlaw-2797	413	6	inefficiency	inefficiency	NOUN
taxlaw-2797	413	7	(	(	PUNCT
taxlaw-2797	413	8	or	or	CCONJ
taxlaw-2797	413	9	excess	excess	ADJ
taxlaw-2797	413	10	burden	burden	NOUN
taxlaw-2797	413	11	)	)	PUNCT
taxlaw-2797	413	12	;	;	PUNCT
taxlaw-2797	413	13	that	that	PRON
taxlaw-2797	413	14	is	is	ADV
taxlaw-2797	413	15	,	,	PUNCT
taxlaw-2797	413	16	they	they	PRON
taxlaw-2797	413	17	diminish	diminish	VERB
taxlaw-2797	413	18	individual	individual	ADJ
taxlaw-2797	413	19	utility	utility	NOUN
taxlaw-2797	413	20	by	by	ADP
taxlaw-2797	413	21	inducing	induce	VERB
taxlaw-2797	413	22	a	a	DET
taxlaw-2797	413	23	change	change	NOUN
taxlaw-2797	413	24	in	in	ADP
taxlaw-2797	413	25	individual	individual	ADJ
taxlaw-2797	413	26	behavior.78	behavior.78	NOUN
taxlaw-2797	413	27	when	when	SCONJ
taxlaw-2797	413	28	individuals	individual	NOUN
taxlaw-2797	413	29	are	be	AUX
taxlaw-2797	413	30	induced	induce	VERB
taxlaw-2797	413	31	to	to	PART
taxlaw-2797	413	32	act	act	VERB
taxlaw-2797	413	33	differently	differently	ADV
taxlaw-2797	413	34	than	than	SCONJ
taxlaw-2797	413	35	they	they	PRON
taxlaw-2797	413	36	would	would	AUX
taxlaw-2797	413	37	have	have	VERB
taxlaw-2797	413	38	in	in	ADP
taxlaw-2797	413	39	a	a	DET
taxlaw-2797	413	40	no	no	DET
taxlaw-2797	413	41	-	-	PUNCT
taxlaw-2797	413	42	tax	tax	NOUN
taxlaw-2797	413	43	world	world	NOUN
taxlaw-2797	413	44	,	,	PUNCT
taxlaw-2797	413	45	they	they	PRON
taxlaw-2797	413	46	are	be	AUX
taxlaw-2797	413	47	not	not	PART
taxlaw-2797	413	48	as	as	ADV
taxlaw-2797	413	49	well	well	ADV
taxlaw-2797	413	50	off	off	ADV
taxlaw-2797	413	51	as	as	ADP
taxlaw-2797	413	52	before	before	ADV
taxlaw-2797	413	53	.	.	PUNCT
taxlaw-2797	414	1	assuming	assume	VERB
taxlaw-2797	414	2	that	that	SCONJ
taxlaw-2797	414	3	individuals	individual	NOUN
taxlaw-2797	414	4	optimize	optimize	VERB
taxlaw-2797	414	5	their	their	PRON
taxlaw-2797	414	6	behavior	behavior	NOUN
taxlaw-2797	414	7	when	when	SCONJ
taxlaw-2797	414	8	no	no	DET
taxlaw-2797	414	9	taxes	taxis	NOUN
taxlaw-2797	414	10	exist	exist	VERB
taxlaw-2797	414	11	,	,	PUNCT
taxlaw-2797	414	12	any	any	DET
taxlaw-2797	414	13	deviation	deviation	NOUN
taxlaw-2797	414	14	from	from	ADP
taxlaw-2797	414	15	this	this	DET
taxlaw-2797	414	16	behavior	behavior	NOUN
taxlaw-2797	414	17	due	due	ADP
taxlaw-2797	414	18	to	to	ADP
taxlaw-2797	414	19	government	government	NOUN
taxlaw-2797	414	20	intervention	intervention	NOUN
taxlaw-2797	414	21	must	must	AUX
taxlaw-2797	414	22	be	be	AUX
taxlaw-2797	414	23	utility	utility	NOUN
taxlaw-2797	414	24	-	-	PUNCT
taxlaw-2797	414	25	reducing	reduce	VERB
taxlaw-2797	414	26	.	.	PUNCT
taxlaw-2797	415	1	for	for	ADP
taxlaw-2797	415	2	example	example	NOUN
taxlaw-2797	415	3	,	,	PUNCT
taxlaw-2797	415	4	income	income	NOUN
taxlaw-2797	415	5	taxation	taxation	NOUN
taxlaw-2797	415	6	typically	typically	ADV
taxlaw-2797	415	7	induces	induce	VERB
taxlaw-2797	415	8	individuals	individual	NOUN
taxlaw-2797	415	9	to	to	PART
taxlaw-2797	415	10	work	work	VERB
taxlaw-2797	415	11	less	less	ADV
taxlaw-2797	415	12	then	then	ADV
taxlaw-2797	415	13	they	they	PRON
taxlaw-2797	415	14	would	would	AUX
taxlaw-2797	415	15	have	have	AUX
taxlaw-2797	415	16	had	have	VERB
taxlaw-2797	415	17	no	no	DET
taxlaw-2797	415	18	such	such	ADJ
taxlaw-2797	415	19	taxes	taxis	NOUN
taxlaw-2797	415	20	been	be	AUX
taxlaw-2797	415	21	imposed.79	imposed.79	ADJ
taxlaw-2797	415	22	for	for	ADP
taxlaw-2797	415	23	analytical	analytical	ADJ
taxlaw-2797	415	24	reasons	reason	NOUN
taxlaw-2797	415	25	,	,	PUNCT
taxlaw-2797	415	26	economists	economist	NOUN
taxlaw-2797	415	27	break	break	VERB
taxlaw-2797	415	28	up	up	ADP
taxlaw-2797	415	29	individual	individual	ADJ
taxlaw-2797	415	30	reaction	reaction	NOUN
taxlaw-2797	415	31	to	to	ADP
taxlaw-2797	415	32	77	77	NUM
taxlaw-2797	415	33	.	.	PUNCT
taxlaw-2797	416	1	the	the	DET
taxlaw-2797	416	2	results	result	NOUN
taxlaw-2797	416	3	of	of	ADP
taxlaw-2797	416	4	this	this	DET
taxlaw-2797	416	5	study	study	NOUN
taxlaw-2797	416	6	are	be	AUX
taxlaw-2797	416	7	presumably	presumably	ADV
taxlaw-2797	416	8	sensitive	sensitive	ADJ
taxlaw-2797	416	9	to	to	ADP
taxlaw-2797	416	10	its	its	PRON
taxlaw-2797	416	11	design	design	NOUN
taxlaw-2797	416	12	.	.	PUNCT
taxlaw-2797	417	1	first	first	ADV
taxlaw-2797	417	2	,	,	PUNCT
taxlaw-2797	417	3	the	the	DET
taxlaw-2797	417	4	study	study	NOUN
taxlaw-2797	417	5	was	be	AUX
taxlaw-2797	417	6	conducted	conduct	VERB
taxlaw-2797	417	7	in	in	ADP
taxlaw-2797	417	8	a	a	DET
taxlaw-2797	417	9	“	"	PUNCT
taxlaw-2797	417	10	tax	tax	NOUN
taxlaw-2797	417	11	-	-	PUNCT
taxlaw-2797	417	12	exclusive	exclusive	ADJ
taxlaw-2797	417	13	environment	environment	NOUN
taxlaw-2797	417	14	.	.	PUNCT
taxlaw-2797	417	15	”	"	PUNCT
taxlaw-2797	418	1	that	that	PRON
taxlaw-2797	418	2	is	be	AUX
taxlaw-2797	418	3	,	,	PUNCT
taxlaw-2797	418	4	u.s	u.s	PROPN
taxlaw-2797	418	5	.	.	PROPN
taxlaw-2797	418	6	consumers	consumer	NOUN
taxlaw-2797	418	7	are	be	AUX
taxlaw-2797	418	8	used	use	VERB
taxlaw-2797	418	9	to	to	ADP
taxlaw-2797	418	10	taxexclusive	taxexclusive	ADJ
taxlaw-2797	418	11	price	price	NOUN
taxlaw-2797	418	12	presentation	presentation	NOUN
taxlaw-2797	418	13	and	and	CCONJ
taxlaw-2797	418	14	may	may	AUX
taxlaw-2797	418	15	have	have	AUX
taxlaw-2797	418	16	been	be	AUX
taxlaw-2797	418	17	confused	confuse	VERB
taxlaw-2797	418	18	by	by	ADP
taxlaw-2797	418	19	the	the	DET
taxlaw-2797	418	20	mere	mere	ADJ
taxlaw-2797	418	21	change	change	NOUN
taxlaw-2797	418	22	in	in	ADP
taxlaw-2797	418	23	the	the	DET
taxlaw-2797	418	24	environment	environment	NOUN
taxlaw-2797	418	25	rather	rather	ADV
taxlaw-2797	418	26	than	than	ADP
taxlaw-2797	418	27	the	the	DET
taxlaw-2797	418	28	form	form	NOUN
taxlaw-2797	418	29	of	of	ADP
taxlaw-2797	418	30	price	price	NOUN
taxlaw-2797	418	31	presentation	presentation	NOUN
taxlaw-2797	418	32	.	.	PUNCT
taxlaw-2797	419	1	second	second	ADJ
taxlaw-2797	419	2	,	,	PUNCT
taxlaw-2797	419	3	the	the	DET
taxlaw-2797	419	4	study	study	NOUN
taxlaw-2797	419	5	was	be	AUX
taxlaw-2797	419	6	conducted	conduct	VERB
taxlaw-2797	419	7	over	over	ADP
taxlaw-2797	419	8	a	a	DET
taxlaw-2797	419	9	limited	limited	ADJ
taxlaw-2797	419	10	set	set	NOUN
taxlaw-2797	419	11	of	of	ADP
taxlaw-2797	419	12	products	product	NOUN
taxlaw-2797	419	13	,	,	PUNCT
taxlaw-2797	419	14	and	and	CCONJ
taxlaw-2797	419	15	in	in	ADP
taxlaw-2797	419	16	particular	particular	ADJ
taxlaw-2797	419	17	,	,	PUNCT
taxlaw-2797	419	18	over	over	ADP
taxlaw-2797	419	19	a	a	DET
taxlaw-2797	419	20	limited	limited	ADJ
taxlaw-2797	419	21	period	period	NOUN
taxlaw-2797	419	22	of	of	ADP
taxlaw-2797	419	23	time	time	NOUN
taxlaw-2797	419	24	.	.	PUNCT
taxlaw-2797	420	1	these	these	DET
taxlaw-2797	420	2	facts	fact	NOUN
taxlaw-2797	420	3	exacerbate	exacerbate	VERB
taxlaw-2797	420	4	the	the	DET
taxlaw-2797	420	5	mentioned	mention	VERB
taxlaw-2797	420	6	effect	effect	NOUN
taxlaw-2797	420	7	.	.	PUNCT
taxlaw-2797	421	1	overall	overall	ADV
taxlaw-2797	421	2	,	,	PUNCT
taxlaw-2797	421	3	chetty	chetty	VERB
taxlaw-2797	421	4	et	et	PROPN
taxlaw-2797	421	5	al	al	PROPN
taxlaw-2797	421	6	.	.	PROPN
taxlaw-2797	422	1	might	might	AUX
taxlaw-2797	422	2	have	have	AUX
taxlaw-2797	422	3	only	only	ADV
taxlaw-2797	422	4	measured	measure	VERB
taxlaw-2797	422	5	a	a	DET
taxlaw-2797	422	6	“	"	PUNCT
taxlaw-2797	422	7	shock	shock	NOUN
taxlaw-2797	422	8	”	"	PUNCT
taxlaw-2797	422	9	effect	effect	NOUN
taxlaw-2797	422	10	or	or	CCONJ
taxlaw-2797	422	11	the	the	DET
taxlaw-2797	422	12	reaction	reaction	NOUN
taxlaw-2797	422	13	of	of	ADP
taxlaw-2797	422	14	consumers	consumer	NOUN
taxlaw-2797	422	15	to	to	ADP
taxlaw-2797	422	16	new	new	ADJ
taxlaw-2797	422	17	transaction	transaction	NOUN
taxlaw-2797	422	18	costs	cost	NOUN
taxlaw-2797	422	19	in	in	ADP
taxlaw-2797	422	20	analyzing	analyze	VERB
taxlaw-2797	422	21	a	a	DET
taxlaw-2797	422	22	new	new	ADJ
taxlaw-2797	422	23	pricing	pricing	NOUN
taxlaw-2797	422	24	system	system	NOUN
taxlaw-2797	422	25	.	.	PUNCT
taxlaw-2797	423	1	78	78	NUM
taxlaw-2797	423	2	.	.	PUNCT
taxlaw-2797	423	3	harvey	harvey	PROPN
taxlaw-2797	423	4	s.	s.	PROPN
taxlaw-2797	423	5	rosen	rosen	PROPN
taxlaw-2797	423	6	,	,	PUNCT
taxlaw-2797	423	7	public	public	ADJ
taxlaw-2797	423	8	finance	finance	NOUN
taxlaw-2797	423	9	304–24	304–24	PROPN
taxlaw-2797	423	10	(	(	PUNCT
taxlaw-2797	423	11	7th	7th	ADJ
taxlaw-2797	423	12	ed	ed	NOUN
taxlaw-2797	423	13	.	.	PROPN
taxlaw-2797	423	14	2005	2005	NUM
taxlaw-2797	423	15	)	)	PUNCT
taxlaw-2797	423	16	;	;	PUNCT
taxlaw-2797	423	17	joseph	joseph	PROPN
taxlaw-2797	423	18	e.	e.	PROPN
taxlaw-2797	423	19	stiglitz	stiglitz	PROPN
taxlaw-2797	423	20	,	,	PUNCT
taxlaw-2797	423	21	economics	economic	NOUN
taxlaw-2797	423	22	of	of	ADP
taxlaw-2797	423	23	the	the	DET
taxlaw-2797	423	24	public	public	ADJ
taxlaw-2797	423	25	sector	sector	NOUN
taxlaw-2797	423	26	518–47	518–47	X
taxlaw-2797	423	27	(	(	PUNCT
taxlaw-2797	423	28	3d	3d	PROPN
taxlaw-2797	423	29	ed	ed	NOUN
taxlaw-2797	423	30	.	.	PROPN
taxlaw-2797	423	31	1999	1999	NUM
taxlaw-2797	423	32	)	)	PUNCT
taxlaw-2797	423	33	.	.	PUNCT
taxlaw-2797	424	1	79	79	NUM
taxlaw-2797	424	2	.	.	PUNCT
taxlaw-2797	425	1	rosen	rosen	PROPN
taxlaw-2797	425	2	,	,	PUNCT
taxlaw-2797	425	3	supra	supra	PROPN
taxlaw-2797	425	4	note	note	PROPN
taxlaw-2797	425	5	78	78	NUM
taxlaw-2797	425	6	,	,	PUNCT
taxlaw-2797	425	7	at	at	ADP
taxlaw-2797	425	8	402–05	402–05	NUM
taxlaw-2797	425	9	;	;	PUNCT
taxlaw-2797	425	10	stiglitz	stiglitz	PROPN
taxlaw-2797	425	11	,	,	PUNCT
taxlaw-2797	425	12	supra	supra	PROPN
taxlaw-2797	425	13	note	note	PROPN
taxlaw-2797	425	14	78	78	NUM
taxlaw-2797	425	15	,	,	PUNCT
taxlaw-2797	425	16	at	at	ADP
taxlaw-2797	425	17	535–47	535–47	NUM
taxlaw-2797	425	18	.	.	PUNCT
taxlaw-2797	426	1	2010	2010	NUM
taxlaw-2797	426	2	]	]	PUNCT
taxlaw-2797	426	3	tax	tax	NOUN
taxlaw-2797	426	4	-	-	PUNCT
taxlaw-2797	426	5	exclusive	exclusive	ADJ
taxlaw-2797	426	6	prici	prici	NOUN
taxlaw-2797	426	7	�	�	PROPN
taxlaw-2797	426	8	g	g	NOUN
taxlaw-2797	426	9	235	235	NUM
taxlaw-2797	426	10	taxes	taxis	NOUN
taxlaw-2797	426	11	(	(	PUNCT
taxlaw-2797	426	12	or	or	CCONJ
taxlaw-2797	426	13	price	price	NOUN
taxlaw-2797	426	14	changes	change	NOUN
taxlaw-2797	426	15	,	,	PUNCT
taxlaw-2797	426	16	in	in	ADP
taxlaw-2797	426	17	general	general	ADJ
taxlaw-2797	426	18	)	)	PUNCT
taxlaw-2797	426	19	into	into	ADP
taxlaw-2797	426	20	two	two	NUM
taxlaw-2797	426	21	components	component	NOUN
taxlaw-2797	426	22	,	,	PUNCT
taxlaw-2797	426	23	denoted	denote	VERB
taxlaw-2797	426	24	as	as	ADP
taxlaw-2797	426	25	an	an	DET
taxlaw-2797	426	26	“	"	PUNCT
taxlaw-2797	426	27	income	income	NOUN
taxlaw-2797	426	28	effect	effect	NOUN
taxlaw-2797	426	29	”	"	PUNCT
taxlaw-2797	426	30	and	and	CCONJ
taxlaw-2797	426	31	a	a	DET
taxlaw-2797	426	32	“	"	PUNCT
taxlaw-2797	426	33	substitution	substitution	NOUN
taxlaw-2797	426	34	effect	effect	NOUN
taxlaw-2797	426	35	.	.	PUNCT
taxlaw-2797	427	1	”80	”80	PROPN
taxlaw-2797	427	2	the	the	DET
taxlaw-2797	427	3	income	income	NOUN
taxlaw-2797	427	4	effect	effect	NOUN
taxlaw-2797	427	5	represents	represent	VERB
taxlaw-2797	427	6	the	the	DET
taxlaw-2797	427	7	change	change	NOUN
taxlaw-2797	427	8	in	in	ADP
taxlaw-2797	427	9	taxpayer	taxpayer	NOUN
taxlaw-2797	427	10	behavior	behavior	NOUN
taxlaw-2797	427	11	solely	solely	ADV
taxlaw-2797	427	12	due	due	ADJ
taxlaw-2797	427	13	to	to	ADP
taxlaw-2797	427	14	the	the	DET
taxlaw-2797	427	15	change	change	NOUN
taxlaw-2797	427	16	in	in	ADP
taxlaw-2797	427	17	wealth.81	wealth.81	PROPN
taxlaw-2797	427	18	tax	tax	NOUN
taxlaw-2797	427	19	payments	payment	NOUN
taxlaw-2797	427	20	reduce	reduce	VERB
taxlaw-2797	427	21	taxpayer	taxpayer	NOUN
taxlaw-2797	427	22	wealth	wealth	NOUN
taxlaw-2797	427	23	,	,	PUNCT
taxlaw-2797	427	24	which	which	PRON
taxlaw-2797	427	25	in	in	ADP
taxlaw-2797	427	26	turn	turn	NOUN
taxlaw-2797	427	27	,	,	PUNCT
taxlaw-2797	427	28	induces	induce	VERB
taxlaw-2797	427	29	taxpayers	taxpayer	NOUN
taxlaw-2797	427	30	to	to	PART
taxlaw-2797	427	31	act	act	VERB
taxlaw-2797	427	32	differently	differently	ADV
taxlaw-2797	427	33	.	.	PUNCT
taxlaw-2797	428	1	for	for	ADP
taxlaw-2797	428	2	example	example	NOUN
taxlaw-2797	428	3	,	,	PUNCT
taxlaw-2797	428	4	lower	low	ADJ
taxlaw-2797	428	5	-	-	PUNCT
taxlaw-2797	428	6	wealth	wealth	NOUN
taxlaw-2797	428	7	individuals	individual	NOUN
taxlaw-2797	428	8	may	may	AUX
taxlaw-2797	428	9	forego	forego	VERB
taxlaw-2797	428	10	luxuries	luxury	NOUN
taxlaw-2797	428	11	,	,	PUNCT
taxlaw-2797	428	12	or	or	CCONJ
taxlaw-2797	428	13	exchange	exchange	VERB
taxlaw-2797	428	14	expensive	expensive	ADJ
taxlaw-2797	428	15	forms	form	NOUN
taxlaw-2797	428	16	of	of	ADP
taxlaw-2797	428	17	behavior	behavior	NOUN
taxlaw-2797	428	18	(	(	PUNCT
taxlaw-2797	428	19	such	such	ADJ
taxlaw-2797	428	20	as	as	ADP
taxlaw-2797	428	21	vacationing	vacation	VERB
taxlaw-2797	428	22	in	in	ADP
taxlaw-2797	428	23	the	the	DET
taxlaw-2797	428	24	caribbean	caribbean	NOUN
taxlaw-2797	428	25	)	)	PUNCT
taxlaw-2797	428	26	with	with	ADP
taxlaw-2797	428	27	cheaper	cheap	ADJ
taxlaw-2797	428	28	substitutes	substitute	NOUN
taxlaw-2797	428	29	(	(	PUNCT
taxlaw-2797	428	30	such	such	ADJ
taxlaw-2797	428	31	as	as	ADP
taxlaw-2797	428	32	a	a	DET
taxlaw-2797	428	33	vacation	vacation	NOUN
taxlaw-2797	428	34	at	at	ADP
taxlaw-2797	428	35	home	home	NOUN
taxlaw-2797	428	36	)	)	PUNCT
taxlaw-2797	428	37	;	;	PUNCT
taxlaw-2797	428	38	lowerwealth	lowerwealth	NOUN
taxlaw-2797	428	39	individuals	individual	NOUN
taxlaw-2797	428	40	may	may	AUX
taxlaw-2797	428	41	also	also	ADV
taxlaw-2797	428	42	increase	increase	VERB
taxlaw-2797	428	43	their	their	PRON
taxlaw-2797	428	44	labor	labor	NOUN
taxlaw-2797	428	45	effort	effort	NOUN
taxlaw-2797	428	46	to	to	PART
taxlaw-2797	428	47	(	(	PUNCT
taxlaw-2797	428	48	partially	partially	ADV
taxlaw-2797	428	49	)	)	PUNCT
taxlaw-2797	428	50	make	make	VERB
taxlaw-2797	428	51	up	up	ADP
taxlaw-2797	428	52	for	for	ADP
taxlaw-2797	428	53	the	the	DET
taxlaw-2797	428	54	loss	loss	NOUN
taxlaw-2797	428	55	of	of	ADP
taxlaw-2797	428	56	wealth	wealth	NOUN
taxlaw-2797	428	57	.	.	PUNCT
taxlaw-2797	429	1	the	the	DET
taxlaw-2797	429	2	income	income	NOUN
taxlaw-2797	429	3	effect	effect	NOUN
taxlaw-2797	429	4	is	be	AUX
taxlaw-2797	429	5	inevitable	inevitable	ADJ
taxlaw-2797	429	6	.	.	PUNCT
taxlaw-2797	430	1	if	if	SCONJ
taxlaw-2797	430	2	taxes	taxis	NOUN
taxlaw-2797	430	3	are	be	AUX
taxlaw-2797	430	4	to	to	PART
taxlaw-2797	430	5	be	be	AUX
taxlaw-2797	430	6	collected	collect	VERB
taxlaw-2797	430	7	from	from	ADP
taxlaw-2797	430	8	individuals	individual	NOUN
taxlaw-2797	430	9	,	,	PUNCT
taxlaw-2797	430	10	their	their	PRON
taxlaw-2797	430	11	wealth	wealth	NOUN
taxlaw-2797	430	12	must	must	AUX
taxlaw-2797	430	13	correspondingly	correspondingly	ADV
taxlaw-2797	430	14	decrease.82	decrease.82	VERB
taxlaw-2797	430	15	there	there	PRON
taxlaw-2797	430	16	is	be	VERB
taxlaw-2797	430	17	nothing	nothing	PRON
taxlaw-2797	430	18	individuals	individual	NOUN
taxlaw-2797	430	19	can	can	AUX
taxlaw-2797	430	20	do	do	VERB
taxlaw-2797	430	21	to	to	PART
taxlaw-2797	430	22	avoid	avoid	VERB
taxlaw-2797	430	23	incurring	incur	VERB
taxlaw-2797	430	24	the	the	DET
taxlaw-2797	430	25	reduction	reduction	NOUN
taxlaw-2797	430	26	in	in	ADP
taxlaw-2797	430	27	wealth	wealth	NOUN
taxlaw-2797	430	28	due	due	ADP
taxlaw-2797	430	29	to	to	ADP
taxlaw-2797	430	30	tax	tax	NOUN
taxlaw-2797	430	31	payments	payment	NOUN
taxlaw-2797	430	32	.	.	PUNCT
taxlaw-2797	431	1	because	because	SCONJ
taxlaw-2797	431	2	(	(	PUNCT
taxlaw-2797	431	3	i	i	NOUN
taxlaw-2797	431	4	)	)	PUNCT
taxlaw-2797	431	5	any	any	DET
taxlaw-2797	431	6	tax	tax	NOUN
taxlaw-2797	431	7	payment	payment	NOUN
taxlaw-2797	431	8	of	of	ADP
taxlaw-2797	431	9	a	a	DET
taxlaw-2797	431	10	certain	certain	ADJ
taxlaw-2797	431	11	amount	amount	NOUN
taxlaw-2797	431	12	generates	generate	VERB
taxlaw-2797	431	13	an	an	DET
taxlaw-2797	431	14	identical	identical	ADJ
taxlaw-2797	431	15	income	income	NOUN
taxlaw-2797	431	16	effect	effect	NOUN
taxlaw-2797	431	17	—	—	PUNCT
taxlaw-2797	431	18	that	that	PRON
taxlaw-2797	431	19	is	is	ADV
taxlaw-2797	431	20	,	,	PUNCT
taxlaw-2797	431	21	reduces	reduce	VERB
taxlaw-2797	431	22	taxpayer	taxpayer	NOUN
taxlaw-2797	431	23	wealth	wealth	NOUN
taxlaw-2797	431	24	identically	identically	ADV
taxlaw-2797	431	25	,	,	PUNCT
taxlaw-2797	431	26	and	and	CCONJ
taxlaw-2797	431	27	(	(	PUNCT
taxlaw-2797	431	28	ii	ii	NOUN
taxlaw-2797	431	29	)	)	PUNCT
taxlaw-2797	431	30	the	the	DET
taxlaw-2797	431	31	reduction	reduction	NOUN
taxlaw-2797	431	32	in	in	ADP
taxlaw-2797	431	33	taxpayer	taxpayer	NOUN
taxlaw-2797	431	34	wealth	wealth	NOUN
taxlaw-2797	431	35	corresponds	correspond	VERB
taxlaw-2797	431	36	to	to	ADP
taxlaw-2797	431	37	an	an	DET
taxlaw-2797	431	38	increase	increase	NOUN
taxlaw-2797	431	39	in	in	ADP
taxlaw-2797	431	40	public	public	ADJ
taxlaw-2797	431	41	revenue	revenue	NOUN
taxlaw-2797	431	42	,	,	PUNCT
taxlaw-2797	431	43	the	the	DET
taxlaw-2797	431	44	income	income	NOUN
taxlaw-2797	431	45	effect	effect	NOUN
taxlaw-2797	431	46	is	be	AUX
taxlaw-2797	431	47	ignored	ignore	VERB
taxlaw-2797	431	48	in	in	ADP
taxlaw-2797	431	49	the	the	DET
taxlaw-2797	431	50	social	social	ADJ
taxlaw-2797	431	51	welfare	welfare	NOUN
taxlaw-2797	431	52	(	(	PUNCT
taxlaw-2797	431	53	or	or	CCONJ
taxlaw-2797	431	54	efficiency	efficiency	NOUN
taxlaw-2797	431	55	)	)	PUNCT
taxlaw-2797	431	56	analysis.83	analysis.83	NOUN
taxlaw-2797	431	57	put	put	VERB
taxlaw-2797	431	58	differently	differently	ADV
taxlaw-2797	431	59	,	,	PUNCT
taxlaw-2797	431	60	the	the	DET
taxlaw-2797	431	61	excess	excess	ADJ
taxlaw-2797	431	62	burden	burden	NOUN
taxlaw-2797	431	63	—	—	PUNCT
taxlaw-2797	431	64	i.e.	i.e.	X
taxlaw-2797	431	65	,	,	PUNCT
taxlaw-2797	431	66	reduction	reduction	NOUN
taxlaw-2797	431	67	in	in	ADP
taxlaw-2797	431	68	social	social	ADJ
taxlaw-2797	431	69	welfare	welfare	NOUN
taxlaw-2797	431	70	—	—	PUNCT
taxlaw-2797	431	71	due	due	ADP
taxlaw-2797	431	72	to	to	ADP
taxlaw-2797	431	73	the	the	DET
taxlaw-2797	431	74	income	income	NOUN
taxlaw-2797	431	75	effect	effect	NOUN
taxlaw-2797	431	76	is	be	AUX
taxlaw-2797	431	77	nil	nil	ADJ
taxlaw-2797	431	78	,	,	PUNCT
taxlaw-2797	431	79	or	or	CCONJ
taxlaw-2797	431	80	at	at	ADP
taxlaw-2797	431	81	least	least	ADJ
taxlaw-2797	431	82	identical	identical	ADJ
taxlaw-2797	431	83	for	for	ADP
taxlaw-2797	431	84	equal	equal	ADJ
taxlaw-2797	431	85	-	-	PUNCT
taxlaw-2797	431	86	revenue	revenue	NOUN
taxlaw-2797	431	87	taxes	taxis	NOUN
taxlaw-2797	431	88	,	,	PUNCT
taxlaw-2797	431	89	and	and	CCONJ
taxlaw-2797	431	90	hence	hence	ADV
taxlaw-2797	431	91	uninteresting	unintereste	VERB
taxlaw-2797	431	92	in	in	ADP
taxlaw-2797	431	93	the	the	DET
taxlaw-2797	431	94	analysis	analysis	NOUN
taxlaw-2797	431	95	of	of	ADP
taxlaw-2797	431	96	various	various	ADJ
taxlaw-2797	431	97	tax	tax	NOUN
taxlaw-2797	431	98	schemes	scheme	NOUN
taxlaw-2797	431	99	.	.	PUNCT
taxlaw-2797	432	1	note	note	VERB
taxlaw-2797	432	2	that	that	SCONJ
taxlaw-2797	432	3	this	this	PRON
taxlaw-2797	432	4	is	be	AUX
taxlaw-2797	432	5	not	not	PART
taxlaw-2797	432	6	to	to	PART
taxlaw-2797	432	7	say	say	VERB
taxlaw-2797	432	8	that	that	SCONJ
taxlaw-2797	432	9	the	the	DET
taxlaw-2797	432	10	mere	mere	ADJ
taxlaw-2797	432	11	payment	payment	NOUN
taxlaw-2797	432	12	of	of	ADP
taxlaw-2797	432	13	any	any	DET
taxlaw-2797	432	14	tax	tax	NOUN
taxlaw-2797	432	15	is	be	AUX
taxlaw-2797	432	16	not	not	PART
taxlaw-2797	432	17	welfare	welfare	NOUN
taxlaw-2797	432	18	reducing	reduce	VERB
taxlaw-2797	432	19	for	for	ADP
taxlaw-2797	432	20	taxpayers	taxpayer	NOUN
taxlaw-2797	432	21	.	.	PUNCT
taxlaw-2797	433	1	it	it	PRON
taxlaw-2797	433	2	is	be	AUX
taxlaw-2797	433	3	.	.	PUNCT
taxlaw-2797	434	1	but	but	CCONJ
taxlaw-2797	434	2	it	it	PRON
taxlaw-2797	434	3	can	can	AUX
taxlaw-2797	434	4	be	be	AUX
taxlaw-2797	434	5	ignored	ignore	VERB
taxlaw-2797	434	6	in	in	ADP
taxlaw-2797	434	7	a	a	DET
taxlaw-2797	434	8	revenue	revenue	NOUN
taxlaw-2797	434	9	-	-	PUNCT
taxlaw-2797	434	10	neutral	neutral	ADJ
taxlaw-2797	434	11	analysis	analysis	NOUN
taxlaw-2797	434	12	for	for	ADP
taxlaw-2797	434	13	the	the	DET
taxlaw-2797	434	14	above	above	ADJ
taxlaw-2797	434	15	reasons.84	reasons.84	PROPN
taxlaw-2797	434	16	the	the	DET
taxlaw-2797	434	17	substitution	substitution	NOUN
taxlaw-2797	434	18	effect	effect	NOUN
taxlaw-2797	434	19	,	,	PUNCT
taxlaw-2797	434	20	on	on	ADP
taxlaw-2797	434	21	the	the	DET
taxlaw-2797	434	22	other	other	ADJ
taxlaw-2797	434	23	hand	hand	NOUN
taxlaw-2797	434	24	,	,	PUNCT
taxlaw-2797	434	25	is	be	AUX
taxlaw-2797	434	26	designable	designable	ADJ
taxlaw-2797	434	27	.	.	PUNCT
taxlaw-2797	435	1	the	the	DET
taxlaw-2797	435	2	substitution	substitution	NOUN
taxlaw-2797	435	3	effect	effect	NOUN
taxlaw-2797	435	4	describes	describe	VERB
taxlaw-2797	435	5	changes	change	NOUN
taxlaw-2797	435	6	in	in	ADP
taxlaw-2797	435	7	taxpayer	taxpayer	NOUN
taxlaw-2797	435	8	behavior	behavior	NOUN
taxlaw-2797	435	9	due	due	ADP
taxlaw-2797	435	10	to	to	ADP
taxlaw-2797	435	11	changes	change	NOUN
taxlaw-2797	435	12	in	in	ADP
taxlaw-2797	435	13	relative	relative	ADJ
taxlaw-2797	435	14	prices.85	prices.85	NOUN
taxlaw-2797	435	15	taxes	taxis	NOUN
taxlaw-2797	435	16	may	may	AUX
taxlaw-2797	435	17	change	change	VERB
taxlaw-2797	435	18	relative	relative	ADJ
taxlaw-2797	435	19	prices	price	NOUN
taxlaw-2797	435	20	—	—	PUNCT
taxlaw-2797	435	21	or	or	CCONJ
taxlaw-2797	435	22	,	,	PUNCT
taxlaw-2797	435	23	in	in	ADP
taxlaw-2797	435	24	other	other	ADJ
taxlaw-2797	435	25	words	word	NOUN
taxlaw-2797	435	26	,	,	PUNCT
taxlaw-2797	435	27	the	the	DET
taxlaw-2797	435	28	relative	relative	ADJ
taxlaw-2797	435	29	attractiveness	attractiveness	NOUN
taxlaw-2797	435	30	—	—	PUNCT
taxlaw-2797	435	31	of	of	ADP
taxlaw-2797	435	32	different	different	ADJ
taxlaw-2797	435	33	activities	activity	NOUN
taxlaw-2797	435	34	and	and	CCONJ
taxlaw-2797	435	35	modes	mode	NOUN
taxlaw-2797	435	36	of	of	ADP
taxlaw-2797	435	37	behavior	behavior	NOUN
taxlaw-2797	435	38	.	.	PUNCT
taxlaw-2797	436	1	individuals	individual	NOUN
taxlaw-2797	436	2	react	react	VERB
taxlaw-2797	436	3	to	to	ADP
taxlaw-2797	436	4	such	such	ADJ
taxlaw-2797	436	5	changes	change	NOUN
taxlaw-2797	436	6	by	by	ADP
taxlaw-2797	436	7	moving	move	VERB
taxlaw-2797	436	8	away	away	ADV
taxlaw-2797	436	9	from	from	ADP
taxlaw-2797	436	10	relatively	relatively	ADV
taxlaw-2797	436	11	expensive	expensive	ADJ
taxlaw-2797	436	12	activities	activity	NOUN
taxlaw-2797	436	13	toward	toward	ADP
taxlaw-2797	436	14	relatively	relatively	ADV
taxlaw-2797	436	15	cheaper	cheap	ADJ
taxlaw-2797	436	16	modes	mode	NOUN
taxlaw-2797	436	17	of	of	ADP
taxlaw-2797	436	18	behavior.86	behavior.86	NOUN
taxlaw-2797	436	19	in	in	ADP
taxlaw-2797	436	20	the	the	DET
taxlaw-2797	436	21	case	case	NOUN
taxlaw-2797	436	22	of	of	ADP
taxlaw-2797	436	23	income	income	NOUN
taxlaw-2797	436	24	taxation	taxation	NOUN
taxlaw-2797	436	25	,	,	PUNCT
taxlaw-2797	436	26	for	for	ADP
taxlaw-2797	436	27	example	example	NOUN
taxlaw-2797	436	28	,	,	PUNCT
taxlaw-2797	436	29	higher	high	ADJ
taxlaw-2797	436	30	taxes	taxis	NOUN
taxlaw-2797	436	31	on	on	ADP
taxlaw-2797	436	32	wages	wage	NOUN
taxlaw-2797	436	33	would	would	AUX
taxlaw-2797	436	34	induce	induce	VERB
taxlaw-2797	436	35	80	80	NUM
taxlaw-2797	436	36	.	.	PUNCT
taxlaw-2797	437	1	see	see	VERB
taxlaw-2797	437	2	,	,	PUNCT
taxlaw-2797	437	3	e.g.	e.g.	ADV
taxlaw-2797	437	4	,	,	PUNCT
taxlaw-2797	437	5	hal	hal	PROPN
taxlaw-2797	437	6	r.	r.	PROPN
taxlaw-2797	437	7	varian	varian	PROPN
taxlaw-2797	437	8	,	,	PUNCT
taxlaw-2797	437	9	microeconomic	microeconomic	ADJ
taxlaw-2797	437	10	analysis	analysis	NOUN
taxlaw-2797	437	11	119–22	119–22	NUM
taxlaw-2797	437	12	,	,	PUNCT
taxlaw-2797	437	13	160–63	160–63	NUM
taxlaw-2797	437	14	(	(	PUNCT
taxlaw-2797	437	15	3d	3d	NUM
taxlaw-2797	437	16	ed	ed	NOUN
taxlaw-2797	437	17	.	.	PROPN
taxlaw-2797	437	18	1992	1992	NUM
taxlaw-2797	437	19	)	)	PUNCT
taxlaw-2797	437	20	;	;	PUNCT
taxlaw-2797	437	21	rosen	rosen	PROPN
taxlaw-2797	437	22	,	,	PUNCT
taxlaw-2797	437	23	supra	supra	PROPN
taxlaw-2797	437	24	note	note	PROPN
taxlaw-2797	437	25	78	78	NUM
taxlaw-2797	437	26	,	,	PUNCT
taxlaw-2797	437	27	at	at	ADP
taxlaw-2797	437	28	311–12	311–12	NUM
taxlaw-2797	437	29	.	.	PUNCT
taxlaw-2797	438	1	81	81	NUM
taxlaw-2797	438	2	.	.	PUNCT
taxlaw-2797	439	1	economists	economist	NOUN
taxlaw-2797	439	2	measure	measure	VERB
taxlaw-2797	439	3	the	the	DET
taxlaw-2797	439	4	monetary	monetary	ADJ
taxlaw-2797	439	5	consequence	consequence	NOUN
taxlaw-2797	439	6	of	of	ADP
taxlaw-2797	439	7	the	the	DET
taxlaw-2797	439	8	income	income	NOUN
taxlaw-2797	439	9	effect	effect	NOUN
taxlaw-2797	439	10	to	to	ADP
taxlaw-2797	439	11	individual	individual	ADJ
taxlaw-2797	439	12	utility	utility	NOUN
taxlaw-2797	439	13	by	by	ADP
taxlaw-2797	439	14	the	the	DET
taxlaw-2797	439	15	“	"	PUNCT
taxlaw-2797	439	16	equivalent	equivalent	ADJ
taxlaw-2797	439	17	variation	variation	NOUN
taxlaw-2797	439	18	.	.	PUNCT
taxlaw-2797	439	19	”	"	PUNCT
taxlaw-2797	440	1	see	see	VERB
taxlaw-2797	440	2	varian	varian	PROPN
taxlaw-2797	440	3	,	,	PUNCT
taxlaw-2797	440	4	supra	supra	PROPN
taxlaw-2797	440	5	note	note	PROPN
taxlaw-2797	440	6	80	80	NUM
taxlaw-2797	440	7	,	,	PUNCT
taxlaw-2797	440	8	at	at	ADP
taxlaw-2797	440	9	160–63	160–63	NUM
taxlaw-2797	440	10	;	;	PUNCT
taxlaw-2797	440	11	rosen	rosen	PROPN
taxlaw-2797	440	12	,	,	PUNCT
taxlaw-2797	440	13	supra	supra	PROPN
taxlaw-2797	440	14	note	note	PROPN
taxlaw-2797	440	15	78	78	NUM
taxlaw-2797	440	16	,	,	PUNCT
taxlaw-2797	440	17	at	at	ADP
taxlaw-2797	440	18	307	307	NUM
taxlaw-2797	440	19	.	.	PUNCT
taxlaw-2797	441	1	82	82	NUM
taxlaw-2797	441	2	.	.	PUNCT
taxlaw-2797	442	1	this	this	DET
taxlaw-2797	442	2	paper	paper	NOUN
taxlaw-2797	442	3	ignores	ignore	VERB
taxlaw-2797	442	4	the	the	DET
taxlaw-2797	442	5	expenditure	expenditure	NOUN
taxlaw-2797	442	6	side	side	NOUN
taxlaw-2797	442	7	of	of	ADP
taxlaw-2797	442	8	the	the	DET
taxlaw-2797	442	9	state	state	NOUN
taxlaw-2797	442	10	—	—	PUNCT
taxlaw-2797	442	11	i.e.	i.e.	X
taxlaw-2797	442	12	,	,	PUNCT
taxlaw-2797	442	13	benefits	benefit	VERB
taxlaw-2797	442	14	individuals	individual	NOUN
taxlaw-2797	442	15	receive	receive	VERB
taxlaw-2797	442	16	from	from	ADP
taxlaw-2797	442	17	the	the	DET
taxlaw-2797	442	18	government	government	NOUN
taxlaw-2797	442	19	.	.	PUNCT
taxlaw-2797	443	1	83	83	NUM
taxlaw-2797	443	2	.	.	PUNCT
taxlaw-2797	444	1	stiglitz	stiglitz	PROPN
taxlaw-2797	444	2	,	,	PUNCT
taxlaw-2797	444	3	supra	supra	PROPN
taxlaw-2797	444	4	note	note	PROPN
taxlaw-2797	444	5	78	78	NUM
taxlaw-2797	444	6	,	,	PUNCT
taxlaw-2797	444	7	at	at	ADP
taxlaw-2797	444	8	520–22	520–22	NUM
taxlaw-2797	444	9	.	.	PUNCT
taxlaw-2797	444	10	84	84	NUM
taxlaw-2797	444	11	.	.	PUNCT
taxlaw-2797	445	1	furthermore	furthermore	ADV
taxlaw-2797	445	2	,	,	PUNCT
taxlaw-2797	445	3	the	the	DET
taxlaw-2797	445	4	individual	individual	ADJ
taxlaw-2797	445	5	change	change	NOUN
taxlaw-2797	445	6	in	in	ADP
taxlaw-2797	445	7	behavior	behavior	NOUN
taxlaw-2797	445	8	described	describe	VERB
taxlaw-2797	445	9	by	by	ADP
taxlaw-2797	445	10	the	the	DET
taxlaw-2797	445	11	income	income	NOUN
taxlaw-2797	445	12	effect	effect	NOUN
taxlaw-2797	445	13	is	be	AUX
taxlaw-2797	445	14	actually	actually	ADV
taxlaw-2797	445	15	welfare	welfare	NOUN
taxlaw-2797	445	16	-	-	PUNCT
taxlaw-2797	445	17	increasing	increase	VERB
taxlaw-2797	445	18	,	,	PUNCT
taxlaw-2797	445	19	given	give	VERB
taxlaw-2797	445	20	the	the	DET
taxlaw-2797	445	21	reduction	reduction	NOUN
taxlaw-2797	445	22	in	in	ADP
taxlaw-2797	445	23	personal	personal	ADJ
taxlaw-2797	445	24	wealth	wealth	NOUN
taxlaw-2797	445	25	due	due	ADP
taxlaw-2797	445	26	to	to	ADP
taxlaw-2797	445	27	tax	tax	NOUN
taxlaw-2797	445	28	payments	payment	NOUN
taxlaw-2797	445	29	.	.	PUNCT
taxlaw-2797	446	1	that	that	PRON
taxlaw-2797	446	2	is	be	AUX
taxlaw-2797	446	3	,	,	PUNCT
taxlaw-2797	446	4	if	if	SCONJ
taxlaw-2797	446	5	individuals	individual	NOUN
taxlaw-2797	446	6	did	do	AUX
taxlaw-2797	446	7	not	not	PART
taxlaw-2797	446	8	change	change	VERB
taxlaw-2797	446	9	their	their	PRON
taxlaw-2797	446	10	choices	choice	NOUN
taxlaw-2797	446	11	due	due	ADP
taxlaw-2797	446	12	to	to	ADP
taxlaw-2797	446	13	a	a	DET
taxlaw-2797	446	14	reduction	reduction	NOUN
taxlaw-2797	446	15	in	in	ADP
taxlaw-2797	446	16	their	their	PRON
taxlaw-2797	446	17	available	available	ADJ
taxlaw-2797	446	18	resources	resource	NOUN
taxlaw-2797	446	19	,	,	PUNCT
taxlaw-2797	446	20	they	they	PRON
taxlaw-2797	446	21	would	would	AUX
taxlaw-2797	446	22	be	be	AUX
taxlaw-2797	446	23	worse	bad	ADJ
taxlaw-2797	446	24	off	off	ADV
taxlaw-2797	446	25	(	(	PUNCT
taxlaw-2797	446	26	again	again	ADV
taxlaw-2797	446	27	,	,	PUNCT
taxlaw-2797	446	28	given	give	VERB
taxlaw-2797	446	29	a	a	DET
taxlaw-2797	446	30	certain	certain	ADJ
taxlaw-2797	446	31	tax	tax	NOUN
taxlaw-2797	446	32	obligation	obligation	NOUN
taxlaw-2797	446	33	)	)	PUNCT
taxlaw-2797	446	34	.	.	PUNCT
taxlaw-2797	447	1	see	see	VERB
taxlaw-2797	447	2	infra	infra	NOUN
taxlaw-2797	447	3	note	note	VERB
taxlaw-2797	447	4	104	104	NUM
taxlaw-2797	447	5	and	and	CCONJ
taxlaw-2797	447	6	accompanying	accompany	VERB
taxlaw-2797	447	7	text	text	NOUN
taxlaw-2797	447	8	.	.	PUNCT
taxlaw-2797	448	1	85	85	NUM
taxlaw-2797	448	2	.	.	PUNCT
taxlaw-2797	449	1	stiglitz	stiglitz	PROPN
taxlaw-2797	449	2	,	,	PUNCT
taxlaw-2797	449	3	supra	supra	PROPN
taxlaw-2797	449	4	note	note	PROPN
taxlaw-2797	449	5	78	78	NUM
taxlaw-2797	449	6	,	,	PUNCT
taxlaw-2797	449	7	at	at	ADP
taxlaw-2797	449	8	520–21	520–21	NUM
taxlaw-2797	449	9	.	.	PUNCT
taxlaw-2797	449	10	86	86	NUM
taxlaw-2797	449	11	.	.	PUNCT
taxlaw-2797	450	1	i	i	PRON
taxlaw-2797	450	2	d.	d.	PROPN
taxlaw-2797	450	3	236	236	NUM
taxlaw-2797	450	4	columbia	columbia	PROPN
taxlaw-2797	450	5	jour	jour	PROPN
taxlaw-2797	450	6	�	�	PROPN
taxlaw-2797	450	7	al	al	PROPN
taxlaw-2797	450	8	of	of	ADP
taxlaw-2797	450	9	tax	tax	NOUN
taxlaw-2797	450	10	law	law	NOUN
taxlaw-2797	450	11	[	[	X
taxlaw-2797	450	12	vol	vol	NOUN
taxlaw-2797	450	13	.	.	PUNCT
taxlaw-2797	451	1	1:218	1:218	NUM
taxlaw-2797	451	2	individuals	individual	NOUN
taxlaw-2797	451	3	,	,	PUNCT
taxlaw-2797	451	4	inter	inter	PROPN
taxlaw-2797	451	5	alia	alia	NOUN
taxlaw-2797	451	6	,	,	PUNCT
taxlaw-2797	451	7	to	to	PART
taxlaw-2797	451	8	work	work	VERB
taxlaw-2797	451	9	less	less	ADV
taxlaw-2797	451	10	and	and	CCONJ
taxlaw-2797	451	11	consume	consume	VERB
taxlaw-2797	451	12	more	more	ADV
taxlaw-2797	451	13	leisure.87	leisure.87	ADJ
taxlaw-2797	451	14	the	the	DET
taxlaw-2797	451	15	relative	relative	ADJ
taxlaw-2797	451	16	prices	price	NOUN
taxlaw-2797	451	17	of	of	ADP
taxlaw-2797	451	18	effort	effort	NOUN
taxlaw-2797	451	19	(	(	PUNCT
taxlaw-2797	451	20	work	work	NOUN
taxlaw-2797	451	21	)	)	PUNCT
taxlaw-2797	451	22	and	and	CCONJ
taxlaw-2797	451	23	leisure	leisure	NOUN
taxlaw-2797	451	24	change	change	NOUN
taxlaw-2797	451	25	due	due	ADP
taxlaw-2797	451	26	to	to	ADP
taxlaw-2797	451	27	wage	wage	VERB
taxlaw-2797	451	28	taxes.88	taxes.88	NOUN
taxlaw-2797	451	29	property	property	NOUN
taxlaw-2797	451	30	taxes	taxis	NOUN
taxlaw-2797	451	31	,	,	PUNCT
taxlaw-2797	451	32	as	as	ADP
taxlaw-2797	451	33	another	another	DET
taxlaw-2797	451	34	example	example	NOUN
taxlaw-2797	451	35	,	,	PUNCT
taxlaw-2797	451	36	increase	increase	VERB
taxlaw-2797	451	37	the	the	DET
taxlaw-2797	451	38	price	price	NOUN
taxlaw-2797	451	39	of	of	ADP
taxlaw-2797	451	40	housing	housing	NOUN
taxlaw-2797	451	41	and	and	CCONJ
taxlaw-2797	451	42	hence	hence	ADV
taxlaw-2797	451	43	make	make	VERB
taxlaw-2797	451	44	consumption	consumption	NOUN
taxlaw-2797	451	45	of	of	ADP
taxlaw-2797	451	46	housing	housing	NOUN
taxlaw-2797	451	47	services	service	NOUN
taxlaw-2797	451	48	less	less	ADV
taxlaw-2797	451	49	attractive.89	attractive.89	NOUN
taxlaw-2797	451	50	individuals	individual	NOUN
taxlaw-2797	451	51	react	react	VERB
taxlaw-2797	451	52	by	by	ADP
taxlaw-2797	451	53	partially	partially	ADV
taxlaw-2797	451	54	substituting	substitute	VERB
taxlaw-2797	451	55	housing	housing	NOUN
taxlaw-2797	451	56	consumption	consumption	NOUN
taxlaw-2797	451	57	(	(	PUNCT
taxlaw-2797	451	58	for	for	ADP
taxlaw-2797	451	59	example	example	NOUN
taxlaw-2797	451	60	,	,	PUNCT
taxlaw-2797	451	61	smaller	small	ADJ
taxlaw-2797	451	62	and	and	CCONJ
taxlaw-2797	451	63	lower	low	ADJ
taxlaw-2797	451	64	quality	quality	NOUN
taxlaw-2797	451	65	apartments	apartment	NOUN
taxlaw-2797	451	66	)	)	PUNCT
taxlaw-2797	451	67	with	with	ADP
taxlaw-2797	451	68	other	other	ADJ
taxlaw-2797	451	69	kinds	kind	NOUN
taxlaw-2797	451	70	of	of	ADP
taxlaw-2797	451	71	consumption	consumption	NOUN
taxlaw-2797	451	72	or	or	CCONJ
taxlaw-2797	451	73	with	with	ADP
taxlaw-2797	451	74	leisure.90	leisure.90	NOUN
taxlaw-2797	451	75	this	this	DET
taxlaw-2797	451	76	tax	tax	NOUN
taxlaw-2797	451	77	-	-	PUNCT
taxlaw-2797	451	78	induced	induce	VERB
taxlaw-2797	451	79	change	change	NOUN
taxlaw-2797	451	80	in	in	ADP
taxlaw-2797	451	81	behavior	behavior	NOUN
taxlaw-2797	451	82	is	be	AUX
taxlaw-2797	451	83	also	also	ADV
taxlaw-2797	451	84	welfare	welfare	NOUN
taxlaw-2797	451	85	-	-	PUNCT
taxlaw-2797	451	86	reducing	reducing	NOUN
taxlaw-2797	451	87	;	;	PUNCT
taxlaw-2797	451	88	individuals	individual	NOUN
taxlaw-2797	451	89	act	act	VERB
taxlaw-2797	451	90	differently	differently	ADV
taxlaw-2797	451	91	than	than	ADP
taxlaw-2797	451	92	their	their	PRON
taxlaw-2797	451	93	optimal	optimal	ADJ
taxlaw-2797	451	94	choice	choice	NOUN
taxlaw-2797	451	95	due	due	ADP
taxlaw-2797	451	96	to	to	ADP
taxlaw-2797	451	97	taxes	taxis	NOUN
taxlaw-2797	451	98	.	.	PUNCT
taxlaw-2797	452	1	various	various	ADJ
taxlaw-2797	452	2	equal	equal	ADJ
taxlaw-2797	452	3	-	-	PUNCT
taxlaw-2797	452	4	revenue	revenue	NOUN
taxlaw-2797	452	5	taxes	taxis	NOUN
taxlaw-2797	452	6	may	may	AUX
taxlaw-2797	452	7	cause	cause	VERB
taxlaw-2797	452	8	different	different	ADJ
taxlaw-2797	452	9	substitution	substitution	NOUN
taxlaw-2797	452	10	effects	effect	NOUN
taxlaw-2797	452	11	.	.	PUNCT
taxlaw-2797	453	1	the	the	DET
taxlaw-2797	453	2	extent	extent	NOUN
taxlaw-2797	453	3	to	to	PART
taxlaw-2797	453	4	which	which	PRON
taxlaw-2797	453	5	individuals	individual	NOUN
taxlaw-2797	453	6	change	change	VERB
taxlaw-2797	453	7	their	their	PRON
taxlaw-2797	453	8	behavior	behavior	NOUN
taxlaw-2797	453	9	through	through	ADP
taxlaw-2797	453	10	substitution	substitution	NOUN
taxlaw-2797	453	11	in	in	ADP
taxlaw-2797	453	12	reaction	reaction	NOUN
taxlaw-2797	453	13	to	to	ADP
taxlaw-2797	453	14	taxes	taxis	NOUN
taxlaw-2797	453	15	—	—	PUNCT
taxlaw-2797	453	16	and	and	CCONJ
taxlaw-2797	453	17	accordingly	accordingly	ADV
taxlaw-2797	453	18	the	the	DET
taxlaw-2797	453	19	extent	extent	NOUN
taxlaw-2797	453	20	to	to	PART
taxlaw-2797	453	21	which	which	PRON
taxlaw-2797	453	22	their	their	PRON
taxlaw-2797	453	23	utility	utility	NOUN
taxlaw-2797	453	24	is	be	AUX
taxlaw-2797	453	25	diminished	diminish	VERB
taxlaw-2797	453	26	—	—	PUNCT
taxlaw-2797	453	27	is	be	AUX
taxlaw-2797	453	28	not	not	PART
taxlaw-2797	453	29	identical	identical	ADJ
taxlaw-2797	453	30	for	for	ADP
taxlaw-2797	453	31	different	different	ADJ
taxlaw-2797	453	32	equal	equal	ADJ
taxlaw-2797	453	33	-	-	PUNCT
taxlaw-2797	453	34	revenue	revenue	NOUN
taxlaw-2797	453	35	taxes.91	taxes.91	NOUN
taxlaw-2797	453	36	the	the	DET
taxlaw-2797	453	37	substitution	substitution	NOUN
taxlaw-2797	453	38	effect	effect	NOUN
taxlaw-2797	453	39	of	of	ADP
taxlaw-2797	453	40	diverse	diverse	ADJ
taxlaw-2797	453	41	equal	equal	ADJ
taxlaw-2797	453	42	-	-	PUNCT
taxlaw-2797	453	43	revenue	revenue	NOUN
taxlaw-2797	453	44	taxes	taxis	NOUN
taxlaw-2797	453	45	differently	differently	ADV
taxlaw-2797	453	46	affects	affect	VERB
taxlaw-2797	453	47	social	social	ADJ
taxlaw-2797	453	48	welfare	welfare	NOUN
taxlaw-2797	453	49	.	.	PUNCT
taxlaw-2797	454	1	thus	thus	ADV
taxlaw-2797	454	2	,	,	PUNCT
taxlaw-2797	454	3	the	the	DET
taxlaw-2797	454	4	social	social	ADJ
taxlaw-2797	454	5	engineering	engineering	NOUN
taxlaw-2797	454	6	task	task	NOUN
taxlaw-2797	454	7	—	—	PUNCT
taxlaw-2797	454	8	to	to	ADP
taxlaw-2797	454	9	the	the	DET
taxlaw-2797	454	10	extent	extent	NOUN
taxlaw-2797	454	11	that	that	SCONJ
taxlaw-2797	454	12	efficiency	efficiency	NOUN
taxlaw-2797	454	13	is	be	AUX
taxlaw-2797	454	14	important	important	ADJ
taxlaw-2797	454	15	—	—	PUNCT
taxlaw-2797	454	16	is	be	AUX
taxlaw-2797	454	17	to	to	PART
taxlaw-2797	454	18	design	design	VERB
taxlaw-2797	454	19	taxes	taxis	NOUN
taxlaw-2797	454	20	so	so	SCONJ
taxlaw-2797	454	21	that	that	SCONJ
taxlaw-2797	454	22	the	the	DET
taxlaw-2797	454	23	substitution	substitution	NOUN
taxlaw-2797	454	24	effect	effect	NOUN
taxlaw-2797	454	25	is	be	AUX
taxlaw-2797	454	26	minimized	minimize	VERB
taxlaw-2797	454	27	.	.	PUNCT
taxlaw-2797	455	1	economists	economist	NOUN
taxlaw-2797	455	2	denote	denote	VERB
taxlaw-2797	455	3	the	the	DET
taxlaw-2797	455	4	perfectly	perfectly	ADV
taxlaw-2797	455	5	-	-	PUNCT
taxlaw-2797	455	6	efficient	efficient	ADJ
taxlaw-2797	455	7	tax	tax	NOUN
taxlaw-2797	455	8	measure	measure	NOUN
taxlaw-2797	455	9	as	as	ADP
taxlaw-2797	455	10	a	a	DET
taxlaw-2797	455	11	“	"	PUNCT
taxlaw-2797	455	12	lumpsum	lumpsum	ADJ
taxlaw-2797	455	13	tax	tax	NOUN
taxlaw-2797	455	14	”	"	PUNCT
taxlaw-2797	455	15	or	or	CCONJ
taxlaw-2797	455	16	first	first	ADV
taxlaw-2797	455	17	-	-	PUNCT
taxlaw-2797	455	18	best	good	ADJ
taxlaw-2797	455	19	optimal	optimal	ADJ
taxlaw-2797	455	20	tax.92	tax.92	NOUN
taxlaw-2797	455	21	a	a	DET
taxlaw-2797	455	22	lump	lump	NOUN
taxlaw-2797	455	23	-	-	PUNCT
taxlaw-2797	455	24	sum	sum	NOUN
taxlaw-2797	455	25	tax	tax	NOUN
taxlaw-2797	455	26	is	be	AUX
taxlaw-2797	455	27	defined	define	VERB
taxlaw-2797	455	28	as	as	ADP
taxlaw-2797	455	29	a	a	DET
taxlaw-2797	455	30	tax	tax	NOUN
taxlaw-2797	455	31	measure	measure	NOUN
taxlaw-2797	455	32	that	that	PRON
taxlaw-2797	455	33	does	do	AUX
taxlaw-2797	455	34	not	not	PART
taxlaw-2797	455	35	generate	generate	VERB
taxlaw-2797	455	36	a	a	DET
taxlaw-2797	455	37	substitution	substitution	NOUN
taxlaw-2797	455	38	effect.93	effect.93	NOUN
taxlaw-2797	455	39	the	the	DET
taxlaw-2797	455	40	only	only	ADV
taxlaw-2797	455	41	induced	induced	ADJ
taxlaw-2797	455	42	change	change	NOUN
taxlaw-2797	455	43	in	in	ADP
taxlaw-2797	455	44	individual	individual	ADJ
taxlaw-2797	455	45	behavior	behavior	NOUN
taxlaw-2797	455	46	under	under	ADP
taxlaw-2797	455	47	a	a	DET
taxlaw-2797	455	48	lump	lump	NOUN
taxlaw-2797	455	49	-	-	PUNCT
taxlaw-2797	455	50	sum	sum	NOUN
taxlaw-2797	455	51	tax	tax	NOUN
taxlaw-2797	455	52	is	be	AUX
taxlaw-2797	455	53	due	due	ADJ
taxlaw-2797	455	54	to	to	ADP
taxlaw-2797	455	55	the	the	DET
taxlaw-2797	455	56	diminution	diminution	NOUN
taxlaw-2797	455	57	of	of	ADP
taxlaw-2797	455	58	wealth	wealth	NOUN
taxlaw-2797	455	59	—	—	PUNCT
taxlaw-2797	455	60	that	that	ADV
taxlaw-2797	455	61	is	is	ADV
taxlaw-2797	455	62	,	,	PUNCT
taxlaw-2797	455	63	an	an	DET
taxlaw-2797	455	64	income	income	NOUN
taxlaw-2797	455	65	effect.94	effect.94	NOUN
taxlaw-2797	455	66	a	a	DET
taxlaw-2797	455	67	typical	typical	ADJ
taxlaw-2797	455	68	—	—	PUNCT
taxlaw-2797	455	69	though	though	ADV
taxlaw-2797	455	70	not	not	PART
taxlaw-2797	455	71	perfect	perfect	ADJ
taxlaw-2797	455	72	—	—	PUNCT
taxlaw-2797	455	73	example	example	NOUN
taxlaw-2797	455	74	is	be	AUX
taxlaw-2797	455	75	a	a	DET
taxlaw-2797	455	76	head	head	NOUN
taxlaw-2797	455	77	tax	tax	NOUN
taxlaw-2797	455	78	that	that	PRON
taxlaw-2797	455	79	does	do	AUX
taxlaw-2797	455	80	not	not	PART
taxlaw-2797	455	81	change	change	VERB
taxlaw-2797	455	82	the	the	DET
taxlaw-2797	455	83	relative	relative	ADJ
taxlaw-2797	455	84	prices	price	NOUN
taxlaw-2797	455	85	of	of	ADP
taxlaw-2797	455	86	any	any	DET
taxlaw-2797	455	87	activities	activity	NOUN
taxlaw-2797	455	88	(	(	PUNCT
taxlaw-2797	455	89	besides	besides	SCONJ
taxlaw-2797	455	90	immigrating	immigrating	PROPN
taxlaw-2797	455	91	and	and	CCONJ
taxlaw-2797	455	92	dying	die	VERB
taxlaw-2797	455	93	)	)	PUNCT
taxlaw-2797	455	94	.	.	PUNCT
taxlaw-2797	456	1	that	that	PRON
taxlaw-2797	456	2	is	be	AUX
taxlaw-2797	456	3	,	,	PUNCT
taxlaw-2797	456	4	individuals	individual	NOUN
taxlaw-2797	456	5	can	can	AUX
taxlaw-2797	456	6	not	not	PART
taxlaw-2797	456	7	change	change	VERB
taxlaw-2797	456	8	their	their	PRON
taxlaw-2797	456	9	behavior	behavior	NOUN
taxlaw-2797	456	10	or	or	CCONJ
taxlaw-2797	456	11	choice	choice	NOUN
taxlaw-2797	456	12	of	of	ADP
taxlaw-2797	456	13	activities	activity	NOUN
taxlaw-2797	456	14	in	in	ADP
taxlaw-2797	456	15	order	order	NOUN
taxlaw-2797	456	16	to	to	PART
taxlaw-2797	456	17	reduce	reduce	VERB
taxlaw-2797	456	18	the	the	DET
taxlaw-2797	456	19	head	head	NOUN
taxlaw-2797	456	20	tax	tax	NOUN
taxlaw-2797	456	21	burden	burden	NOUN
taxlaw-2797	456	22	.	.	PUNCT
taxlaw-2797	457	1	nothing	nothing	PRON
taxlaw-2797	457	2	they	they	PRON
taxlaw-2797	457	3	do	do	VERB
taxlaw-2797	457	4	(	(	PUNCT
taxlaw-2797	457	5	again	again	ADV
taxlaw-2797	457	6	,	,	PUNCT
taxlaw-2797	457	7	besides	besides	SCONJ
taxlaw-2797	457	8	immigrating	immigrating	PROPN
taxlaw-2797	457	9	or	or	CCONJ
taxlaw-2797	457	10	dying	die	VERB
taxlaw-2797	457	11	)	)	PUNCT
taxlaw-2797	457	12	will	will	AUX
taxlaw-2797	457	13	change	change	VERB
taxlaw-2797	457	14	their	their	PRON
taxlaw-2797	457	15	tax	tax	NOUN
taxlaw-2797	457	16	liability	liability	NOUN
taxlaw-2797	457	17	.	.	PUNCT
taxlaw-2797	458	1	but	but	CCONJ
taxlaw-2797	458	2	,	,	PUNCT
taxlaw-2797	458	3	adopting	adopt	VERB
taxlaw-2797	458	4	a	a	DET
taxlaw-2797	458	5	lump	lump	NOUN
taxlaw-2797	458	6	-	-	PUNCT
taxlaw-2797	458	7	sum	sum	NOUN
taxlaw-2797	458	8	tax	tax	NOUN
taxlaw-2797	458	9	is	be	AUX
taxlaw-2797	458	10	considered	consider	VERB
taxlaw-2797	458	11	socially	socially	ADV
taxlaw-2797	458	12	undesirable	undesirable	ADJ
taxlaw-2797	458	13	since	since	SCONJ
taxlaw-2797	458	14	it	it	PRON
taxlaw-2797	458	15	is	be	AUX
taxlaw-2797	458	16	insensitive	insensitive	ADJ
taxlaw-2797	458	17	to	to	ADP
taxlaw-2797	458	18	distributional	distributional	ADJ
taxlaw-2797	458	19	concerns	concern	NOUN
taxlaw-2797	458	20	.	.	PUNCT
taxlaw-2797	459	1	individuals	individual	NOUN
taxlaw-2797	459	2	with	with	ADP
taxlaw-2797	459	3	different	different	ADJ
taxlaw-2797	459	4	characteristics	characteristic	NOUN
taxlaw-2797	459	5	,	,	PUNCT
taxlaw-2797	459	6	which	which	PRON
taxlaw-2797	459	7	are	be	AUX
taxlaw-2797	459	8	considered	consider	VERB
taxlaw-2797	459	9	relevant	relevant	ADJ
taxlaw-2797	459	10	distributional	distributional	ADJ
taxlaw-2797	459	11	concerns	concern	NOUN
taxlaw-2797	459	12	(	(	PUNCT
taxlaw-2797	459	13	such	such	ADJ
taxlaw-2797	459	14	as	as	ADP
taxlaw-2797	459	15	income	income	NOUN
taxlaw-2797	459	16	,	,	PUNCT
taxlaw-2797	459	17	wealth	wealth	NOUN
taxlaw-2797	459	18	,	,	PUNCT
taxlaw-2797	459	19	consumption	consumption	NOUN
taxlaw-2797	459	20	,	,	PUNCT
taxlaw-2797	459	21	health	health	NOUN
taxlaw-2797	459	22	)	)	PUNCT
taxlaw-2797	459	23	,	,	PUNCT
taxlaw-2797	459	24	may	may	AUX
taxlaw-2797	459	25	bear	bear	VERB
taxlaw-2797	459	26	equal	equal	ADJ
taxlaw-2797	459	27	tax	tax	NOUN
taxlaw-2797	459	28	burdens	burden	NOUN
taxlaw-2797	459	29	under	under	ADP
taxlaw-2797	459	30	a	a	DET
taxlaw-2797	459	31	lump	lump	NOUN
taxlaw-2797	459	32	sum	sum	NOUN
taxlaw-2797	459	33	tax	tax	NOUN
taxlaw-2797	459	34	system.95	system.95	NOUN
taxlaw-2797	459	35	thus	thus	ADV
taxlaw-2797	459	36	,	,	PUNCT
taxlaw-2797	459	37	imperfectly	imperfectly	ADV
taxlaw-2797	459	38	efficient	efficient	ADJ
taxlaw-2797	459	39	tax	tax	NOUN
taxlaw-2797	459	40	—	—	PUNCT
taxlaw-2797	459	41	denoted	denote	VERB
taxlaw-2797	459	42	as	as	ADP
taxlaw-2797	459	43	the	the	DET
taxlaw-2797	459	44	second	second	ADV
taxlaw-2797	459	45	-	-	PUNCT
taxlaw-2797	459	46	best	good	ADJ
taxlaw-2797	459	47	optimal	optimal	ADJ
taxlaw-2797	459	48	tax96	tax96	NOUN
taxlaw-2797	459	49	—	—	PUNCT
taxlaw-2797	459	50	is	be	AUX
taxlaw-2797	459	51	sought	seek	VERB
taxlaw-2797	459	52	.	.	PUNCT
taxlaw-2797	460	1	income	income	NOUN
taxlaw-2797	460	2	and	and	CCONJ
taxlaw-2797	460	3	consumption	consumption	NOUN
taxlaw-2797	460	4	tax	tax	NOUN
taxlaw-2797	460	5	bases	basis	NOUN
taxlaw-2797	460	6	,	,	PUNCT
taxlaw-2797	460	7	87	87	NUM
taxlaw-2797	460	8	.	.	PUNCT
taxlaw-2797	461	1	see	see	VERB
taxlaw-2797	461	2	supra	supra	PROPN
taxlaw-2797	461	3	note	note	PROPN
taxlaw-2797	461	4	79	79	NUM
taxlaw-2797	461	5	and	and	CCONJ
taxlaw-2797	461	6	accompanying	accompany	VERB
taxlaw-2797	461	7	text	text	NOUN
taxlaw-2797	461	8	.	.	PUNCT
taxlaw-2797	462	1	88	88	NUM
taxlaw-2797	462	2	.	.	PUNCT
taxlaw-2797	463	1	see	see	VERB
taxlaw-2797	463	2	supra	supra	PROPN
taxlaw-2797	463	3	note	note	PROPN
taxlaw-2797	463	4	79	79	NUM
taxlaw-2797	463	5	and	and	CCONJ
taxlaw-2797	463	6	accompanying	accompany	VERB
taxlaw-2797	463	7	text	text	NOUN
taxlaw-2797	463	8	.	.	PUNCT
taxlaw-2797	464	1	89	89	NUM
taxlaw-2797	464	2	.	.	PUNCT
taxlaw-2797	465	1	rosen	rosen	PROPN
taxlaw-2797	465	2	,	,	PUNCT
taxlaw-2797	465	3	supra	supra	PROPN
taxlaw-2797	465	4	note	note	PROPN
taxlaw-2797	465	5	78	78	NUM
taxlaw-2797	465	6	,	,	PUNCT
taxlaw-2797	465	7	at	at	ADP
taxlaw-2797	465	8	521–30	521–30	NUM
taxlaw-2797	465	9	.	.	PUNCT
taxlaw-2797	466	1	90	90	NUM
taxlaw-2797	466	2	.	.	PUNCT
taxlaw-2797	467	1	i	i	PRON
taxlaw-2797	467	2	d.	d.	PROPN
taxlaw-2797	467	3	at	at	ADP
taxlaw-2797	467	4	525–27	525–27	PROPN
taxlaw-2797	467	5	.	.	PUNCT
taxlaw-2797	467	6	91	91	NUM
taxlaw-2797	467	7	.	.	PUNCT
taxlaw-2797	468	1	see	see	VERB
taxlaw-2797	468	2	supra	supra	PROPN
taxlaw-2797	468	3	note	note	PROPN
taxlaw-2797	468	4	80	80	NUM
taxlaw-2797	468	5	and	and	CCONJ
taxlaw-2797	468	6	accompanying	accompany	VERB
taxlaw-2797	468	7	text	text	NOUN
taxlaw-2797	468	8	.	.	PUNCT
taxlaw-2797	469	1	92	92	NUM
taxlaw-2797	469	2	.	.	PUNCT
taxlaw-2797	470	1	see	see	VERB
taxlaw-2797	470	2	stiglitz	stiglitz	PROPN
taxlaw-2797	470	3	,	,	PUNCT
taxlaw-2797	470	4	supra	supra	PROPN
taxlaw-2797	470	5	note	note	NOUN
taxlaw-2797	470	6	78	78	NUM
taxlaw-2797	470	7	,	,	PUNCT
taxlaw-2797	470	8	at	at	ADP
taxlaw-2797	470	9	462–63	462–63	NUM
taxlaw-2797	470	10	.	.	PUNCT
taxlaw-2797	471	1	93	93	NUM
taxlaw-2797	471	2	.	.	PUNCT
taxlaw-2797	472	1	i	i	PRON
taxlaw-2797	472	2	d.	d.	PROPN
taxlaw-2797	472	3	94	94	NUM
taxlaw-2797	472	4	.	.	PUNCT
taxlaw-2797	473	1	i	i	PRON
taxlaw-2797	473	2	d.	d.	PROPN
taxlaw-2797	473	3	95	95	NUM
taxlaw-2797	473	4	.	.	PUNCT
taxlaw-2797	474	1	agnar	agnar	PROPN
taxlaw-2797	474	2	sandmo	sandmo	PROPN
taxlaw-2797	474	3	,	,	PUNCT
taxlaw-2797	474	4	asymmetric	asymmetric	ADJ
taxlaw-2797	474	5	information	information	NOUN
taxlaw-2797	474	6	and	and	CCONJ
taxlaw-2797	474	7	public	public	ADJ
taxlaw-2797	474	8	economics	economic	NOUN
taxlaw-2797	474	9	:	:	PUNCT
taxlaw-2797	474	10	the	the	DET
taxlaw-2797	474	11	mirrleesvickrey	mirrleesvickrey	PROPN
taxlaw-2797	474	12	�	�	PROPN
taxlaw-2797	474	13	obel	obel	PROPN
taxlaw-2797	474	14	prize	prize	PROPN
taxlaw-2797	474	15	,	,	PUNCT
taxlaw-2797	474	16	13	13	NUM
taxlaw-2797	474	17	j.	j.	PROPN
taxlaw-2797	474	18	econ	econ	PROPN
taxlaw-2797	474	19	.	.	PUNCT
taxlaw-2797	475	1	perspectives	perspective	NOUN
taxlaw-2797	475	2	165	165	NUM
taxlaw-2797	475	3	,	,	PUNCT
taxlaw-2797	475	4	166–70	166–70	NUM
taxlaw-2797	475	5	(	(	PUNCT
taxlaw-2797	475	6	1999	1999	NUM
taxlaw-2797	475	7	)	)	PUNCT
taxlaw-2797	475	8	.	.	PUNCT
taxlaw-2797	476	1	96	96	NUM
taxlaw-2797	476	2	.	.	PUNCT
taxlaw-2797	477	1	i	i	PRON
taxlaw-2797	477	2	d.	d.	PROPN
taxlaw-2797	477	3	2010	2010	NUM
taxlaw-2797	477	4	]	]	PUNCT
taxlaw-2797	477	5	tax	tax	NOUN
taxlaw-2797	477	6	-	-	PUNCT
taxlaw-2797	477	7	exclusive	exclusive	ADJ
taxlaw-2797	477	8	prici	prici	NOUN
taxlaw-2797	477	9	�	�	NOUN
taxlaw-2797	477	10	g	g	PROPN
taxlaw-2797	477	11	237	237	NUM
taxlaw-2797	477	12	for	for	ADP
taxlaw-2797	477	13	example	example	NOUN
taxlaw-2797	477	14	,	,	PUNCT
taxlaw-2797	477	15	are	be	AUX
taxlaw-2797	477	16	two	two	NUM
taxlaw-2797	477	17	non	non	ADJ
taxlaw-2797	477	18	-	-	ADJ
taxlaw-2797	477	19	lump	lump	ADJ
taxlaw-2797	477	20	-	-	PUNCT
taxlaw-2797	477	21	sum	sum	NOUN
taxlaw-2797	477	22	tax	tax	NOUN
taxlaw-2797	477	23	schemes	scheme	NOUN
taxlaw-2797	477	24	that	that	PRON
taxlaw-2797	477	25	typically	typically	ADV
taxlaw-2797	477	26	serve	serve	VERB
taxlaw-2797	477	27	as	as	ADP
taxlaw-2797	477	28	potential	potential	ADJ
taxlaw-2797	477	29	candidates	candidate	NOUN
taxlaw-2797	477	30	for	for	ADP
taxlaw-2797	477	31	a	a	DET
taxlaw-2797	477	32	second	second	ADV
taxlaw-2797	477	33	-	-	PUNCT
taxlaw-2797	477	34	best	good	ADJ
taxlaw-2797	477	35	optimal	optimal	ADJ
taxlaw-2797	477	36	tax	tax	NOUN
taxlaw-2797	477	37	measure	measure	NOUN
taxlaw-2797	477	38	.	.	PUNCT
taxlaw-2797	478	1	the	the	DET
taxlaw-2797	478	2	secondbest	secondb	ADJ
taxlaw-2797	478	3	optimal	optimal	ADJ
taxlaw-2797	478	4	tax	tax	NOUN
taxlaw-2797	478	5	generates	generate	VERB
taxlaw-2797	478	6	a	a	DET
taxlaw-2797	478	7	substitution	substitution	NOUN
taxlaw-2797	478	8	effect	effect	NOUN
taxlaw-2797	478	9	that	that	PRON
taxlaw-2797	478	10	is	be	AUX
taxlaw-2797	478	11	minimized	minimize	VERB
taxlaw-2797	478	12	for	for	ADP
taxlaw-2797	478	13	a	a	DET
taxlaw-2797	478	14	given	give	VERB
taxlaw-2797	478	15	distributional	distributional	ADJ
taxlaw-2797	478	16	(	(	PUNCT
taxlaw-2797	478	17	or	or	CCONJ
taxlaw-2797	478	18	other	other	ADJ
taxlaw-2797	478	19	)	)	PUNCT
taxlaw-2797	478	20	objective.97	objective.97	NOUN
taxlaw-2797	478	21	all	all	PRON
taxlaw-2797	478	22	else	else	ADV
taxlaw-2797	478	23	equal	equal	ADJ
taxlaw-2797	478	24	,	,	PUNCT
taxlaw-2797	478	25	the	the	DET
taxlaw-2797	478	26	excess	excess	ADJ
taxlaw-2797	478	27	burden	burden	NOUN
taxlaw-2797	478	28	under	under	ADP
taxlaw-2797	478	29	a	a	DET
taxlaw-2797	478	30	first	first	ADJ
taxlaw-2797	478	31	-	-	PUNCT
taxlaw-2797	478	32	best	good	ADJ
taxlaw-2797	478	33	optimal	optimal	ADJ
taxlaw-2797	478	34	tax	tax	NOUN
taxlaw-2797	478	35	scheme	scheme	NOUN
taxlaw-2797	478	36	is	be	AUX
taxlaw-2797	478	37	smaller	small	ADJ
taxlaw-2797	478	38	than	than	ADP
taxlaw-2797	478	39	under	under	ADP
taxlaw-2797	478	40	a	a	DET
taxlaw-2797	478	41	second	second	ADV
taxlaw-2797	478	42	-	-	PUNCT
taxlaw-2797	478	43	best	good	ADJ
taxlaw-2797	478	44	optimal	optimal	ADJ
taxlaw-2797	478	45	tax	tax	NOUN
taxlaw-2797	478	46	scheme	scheme	NOUN
taxlaw-2797	478	47	,	,	PUNCT
taxlaw-2797	478	48	which	which	PRON
taxlaw-2797	478	49	in	in	ADP
taxlaw-2797	478	50	turn	turn	NOUN
taxlaw-2797	478	51	is	be	AUX
taxlaw-2797	478	52	smaller	small	ADJ
taxlaw-2797	478	53	than	than	ADP
taxlaw-2797	478	54	under	under	ADP
taxlaw-2797	478	55	any	any	DET
taxlaw-2797	478	56	other	other	ADJ
taxlaw-2797	478	57	tax	tax	NOUN
taxlaw-2797	478	58	option	option	NOUN
taxlaw-2797	478	59	.	.	PUNCT
taxlaw-2797	479	1	the	the	DET
taxlaw-2797	479	2	straightforward	straightforward	ADJ
taxlaw-2797	479	3	conclusion	conclusion	NOUN
taxlaw-2797	479	4	from	from	ADP
taxlaw-2797	479	5	this	this	DET
taxlaw-2797	479	6	review	review	NOUN
taxlaw-2797	479	7	of	of	ADP
taxlaw-2797	479	8	taxation	taxation	NOUN
taxlaw-2797	479	9	and	and	CCONJ
taxlaw-2797	479	10	efficiency	efficiency	NOUN
taxlaw-2797	479	11	is	be	AUX
taxlaw-2797	479	12	that	that	SCONJ
taxlaw-2797	479	13	,	,	PUNCT
taxlaw-2797	479	14	holding	hold	VERB
taxlaw-2797	479	15	all	all	DET
taxlaw-2797	479	16	else	else	ADV
taxlaw-2797	479	17	equal	equal	ADJ
taxlaw-2797	479	18	(	(	PUNCT
taxlaw-2797	479	19	for	for	ADP
taxlaw-2797	479	20	example	example	NOUN
taxlaw-2797	479	21	,	,	PUNCT
taxlaw-2797	479	22	distributional	distributional	ADJ
taxlaw-2797	479	23	concerns	concern	NOUN
taxlaw-2797	479	24	)	)	PUNCT
taxlaw-2797	479	25	,	,	PUNCT
taxlaw-2797	479	26	we	we	PRON
taxlaw-2797	479	27	are	be	AUX
taxlaw-2797	479	28	better	well	ADJ
taxlaw-2797	479	29	off	off	ADP
taxlaw-2797	479	30	with	with	ADP
taxlaw-2797	479	31	taxes	taxis	NOUN
taxlaw-2797	479	32	that	that	PRON
taxlaw-2797	479	33	minimize	minimize	VERB
taxlaw-2797	479	34	the	the	DET
taxlaw-2797	479	35	excess	excess	ADJ
taxlaw-2797	479	36	burden	burden	NOUN
taxlaw-2797	479	37	(	(	PUNCT
taxlaw-2797	479	38	that	that	PRON
taxlaw-2797	479	39	is	is	ADV
taxlaw-2797	479	40	,	,	PUNCT
taxlaw-2797	479	41	minimize	minimize	VERB
taxlaw-2797	479	42	inefficiency	inefficiency	NOUN
taxlaw-2797	479	43	)	)	PUNCT
taxlaw-2797	479	44	.	.	PUNCT
taxlaw-2797	480	1	for	for	ADP
taxlaw-2797	480	2	example	example	NOUN
taxlaw-2797	480	3	,	,	PUNCT
taxlaw-2797	480	4	if	if	SCONJ
taxlaw-2797	480	5	the	the	DET
taxlaw-2797	480	6	public	public	NOUN
taxlaw-2797	480	7	requires	require	VERB
taxlaw-2797	480	8	additional	additional	ADJ
taxlaw-2797	480	9	resources	resource	NOUN
taxlaw-2797	480	10	of	of	ADP
taxlaw-2797	480	11	100	100	NUM
taxlaw-2797	480	12	,	,	PUNCT
taxlaw-2797	480	13	we	we	PRON
taxlaw-2797	480	14	are	be	AUX
taxlaw-2797	480	15	better	well	ADJ
taxlaw-2797	480	16	off	off	ADP
taxlaw-2797	480	17	designing	design	VERB
taxlaw-2797	480	18	a	a	DET
taxlaw-2797	480	19	tax	tax	NOUN
taxlaw-2797	480	20	measure	measure	NOUN
taxlaw-2797	480	21	that	that	PRON
taxlaw-2797	480	22	minimizes	minimize	VERB
taxlaw-2797	480	23	its	its	PRON
taxlaw-2797	480	24	effect	effect	NOUN
taxlaw-2797	480	25	on	on	ADP
taxlaw-2797	480	26	individual	individual	ADJ
taxlaw-2797	480	27	behavior	behavior	NOUN
taxlaw-2797	480	28	.	.	PUNCT
taxlaw-2797	481	1	a	a	DET
taxlaw-2797	481	2	head	head	NOUN
taxlaw-2797	481	3	tax	tax	NOUN
taxlaw-2797	481	4	of	of	ADP
taxlaw-2797	481	5	100	100	NUM
taxlaw-2797	481	6	is	be	AUX
taxlaw-2797	481	7	probably	probably	ADV
taxlaw-2797	481	8	the	the	DET
taxlaw-2797	481	9	best	good	ADJ
taxlaw-2797	481	10	choice	choice	NOUN
taxlaw-2797	481	11	in	in	ADP
taxlaw-2797	481	12	these	these	DET
taxlaw-2797	481	13	terms	term	NOUN
taxlaw-2797	481	14	.	.	PUNCT
taxlaw-2797	482	1	if	if	SCONJ
taxlaw-2797	482	2	a	a	DET
taxlaw-2797	482	3	lump	lump	NOUN
taxlaw-2797	482	4	-	-	PUNCT
taxlaw-2797	482	5	sum	sum	NOUN
taxlaw-2797	482	6	tax	tax	NOUN
taxlaw-2797	482	7	is	be	AUX
taxlaw-2797	482	8	unavailable	unavailable	ADJ
taxlaw-2797	482	9	,	,	PUNCT
taxlaw-2797	482	10	a	a	DET
taxlaw-2797	482	11	secondbest	secondb	ADJ
taxlaw-2797	482	12	tax	tax	NOUN
taxlaw-2797	482	13	measure	measure	NOUN
taxlaw-2797	482	14	that	that	PRON
taxlaw-2797	482	15	minimizes	minimize	VERB
taxlaw-2797	482	16	the	the	DET
taxlaw-2797	482	17	excess	excess	ADJ
taxlaw-2797	482	18	burden	burden	NOUN
taxlaw-2797	482	19	of	of	ADP
taxlaw-2797	482	20	collecting	collect	VERB
taxlaw-2797	482	21	100	100	NUM
taxlaw-2797	482	22	is	be	AUX
taxlaw-2797	482	23	preferable	preferable	ADJ
taxlaw-2797	482	24	.	.	PUNCT
taxlaw-2797	483	1	the	the	DET
taxlaw-2797	483	2	welfare	welfare	NOUN
taxlaw-2797	483	3	difference	difference	NOUN
taxlaw-2797	483	4	between	between	ADP
taxlaw-2797	483	5	a	a	DET
taxlaw-2797	483	6	lump	lump	NOUN
taxlaw-2797	483	7	-	-	PUNCT
taxlaw-2797	483	8	sum	sum	NOUN
taxlaw-2797	483	9	tax	tax	NOUN
taxlaw-2797	483	10	and	and	CCONJ
taxlaw-2797	483	11	any	any	DET
taxlaw-2797	483	12	other	other	ADJ
taxlaw-2797	483	13	kind	kind	NOUN
taxlaw-2797	483	14	of	of	ADP
taxlaw-2797	483	15	tax	tax	NOUN
taxlaw-2797	483	16	—	—	PUNCT
taxlaw-2797	483	17	both	both	PRON
taxlaw-2797	483	18	generating	generate	VERB
taxlaw-2797	483	19	100	100	NUM
taxlaw-2797	483	20	in	in	ADP
taxlaw-2797	483	21	revenue	revenue	NOUN
taxlaw-2797	483	22	—	—	PUNCT
taxlaw-2797	483	23	is	be	AUX
taxlaw-2797	483	24	the	the	DET
taxlaw-2797	483	25	excess	excess	ADJ
taxlaw-2797	483	26	burden	burden	NOUN
taxlaw-2797	483	27	generated	generate	VERB
taxlaw-2797	483	28	by	by	ADP
taxlaw-2797	483	29	taxes	taxis	NOUN
taxlaw-2797	483	30	other	other	ADJ
taxlaw-2797	483	31	than	than	ADP
taxlaw-2797	483	32	lump	lump	NOUN
taxlaw-2797	483	33	-	-	PUNCT
taxlaw-2797	483	34	sum	sum	NOUN
taxlaw-2797	483	35	tax	tax	NOUN
taxlaw-2797	483	36	.	.	PUNCT
taxlaw-2797	484	1	while	while	SCONJ
taxlaw-2797	484	2	both	both	DET
taxlaw-2797	484	3	kinds	kind	NOUN
taxlaw-2797	484	4	of	of	ADP
taxlaw-2797	484	5	taxes	taxis	NOUN
taxlaw-2797	484	6	generate	generate	VERB
taxlaw-2797	484	7	an	an	DET
taxlaw-2797	484	8	identical	identical	ADJ
taxlaw-2797	484	9	income	income	NOUN
taxlaw-2797	484	10	effect	effect	NOUN
taxlaw-2797	484	11	—	—	PUNCT
taxlaw-2797	484	12	i.e.	i.e.	X
taxlaw-2797	484	13	,	,	PUNCT
taxlaw-2797	484	14	they	they	PRON
taxlaw-2797	484	15	both	both	PRON
taxlaw-2797	484	16	equally	equally	ADV
taxlaw-2797	484	17	reduce	reduce	VERB
taxlaw-2797	484	18	taxpayer	taxpayer	NOUN
taxlaw-2797	484	19	wealth	wealth	NOUN
taxlaw-2797	484	20	—	—	PUNCT
taxlaw-2797	484	21	only	only	ADV
taxlaw-2797	484	22	the	the	DET
taxlaw-2797	484	23	latter	latter	ADJ
taxlaw-2797	484	24	also	also	ADV
taxlaw-2797	484	25	changes	change	VERB
taxlaw-2797	484	26	relative	relative	ADJ
taxlaw-2797	484	27	market	market	NOUN
taxlaw-2797	484	28	prices	price	NOUN
taxlaw-2797	484	29	and	and	CCONJ
taxlaw-2797	484	30	hence	hence	ADV
taxlaw-2797	484	31	generates	generate	VERB
taxlaw-2797	484	32	a	a	DET
taxlaw-2797	484	33	welfare	welfare	NOUN
taxlaw-2797	484	34	-	-	PUNCT
taxlaw-2797	484	35	reducing	reduce	VERB
taxlaw-2797	484	36	substitution	substitution	NOUN
taxlaw-2797	484	37	effect	effect	NOUN
taxlaw-2797	484	38	.	.	PUNCT
taxlaw-2797	485	1	iii	iii	X
taxlaw-2797	485	2	.	.	PUNCT
taxlaw-2797	485	3	implications	implication	NOUN
taxlaw-2797	485	4	for	for	ADP
taxlaw-2797	485	5	price	price	NOUN
taxlaw-2797	485	6	indication	indication	NOUN
taxlaw-2797	485	7	regulation	regulation	NOUN
taxlaw-2797	485	8	as	as	SCONJ
taxlaw-2797	485	9	reviewed	review	VERB
taxlaw-2797	485	10	in	in	ADP
taxlaw-2797	485	11	section	section	NOUN
taxlaw-2797	485	12	i	i	PRON
taxlaw-2797	485	13	,	,	PUNCT
taxlaw-2797	485	14	price	price	NOUN
taxlaw-2797	485	15	indication	indication	NOUN
taxlaw-2797	485	16	regulations	regulation	NOUN
taxlaw-2797	485	17	adopted	adopt	VERB
taxlaw-2797	485	18	by	by	ADP
taxlaw-2797	485	19	consumer	consumer	NOUN
taxlaw-2797	485	20	protection	protection	NOUN
taxlaw-2797	485	21	laws	law	NOUN
taxlaw-2797	485	22	of	of	ADP
taxlaw-2797	485	23	european	european	ADJ
taxlaw-2797	485	24	(	(	PUNCT
taxlaw-2797	485	25	and	and	CCONJ
taxlaw-2797	485	26	other	other	ADJ
taxlaw-2797	485	27	)	)	PUNCT
taxlaw-2797	485	28	countries	country	NOUN
taxlaw-2797	485	29	impose	impose	VERB
taxlaw-2797	485	30	an	an	DET
taxlaw-2797	485	31	obligation	obligation	NOUN
taxlaw-2797	485	32	to	to	PART
taxlaw-2797	485	33	include	include	VERB
taxlaw-2797	485	34	all	all	DET
taxlaw-2797	485	35	consumption	consumption	NOUN
taxlaw-2797	485	36	taxes	taxis	NOUN
taxlaw-2797	485	37	in	in	ADP
taxlaw-2797	485	38	the	the	DET
taxlaw-2797	485	39	sale	sale	NOUN
taxlaw-2797	485	40	price.98	price.98	NOUN
taxlaw-2797	485	41	the	the	DET
taxlaw-2797	485	42	underlying	underlying	ADJ
taxlaw-2797	485	43	presumption	presumption	NOUN
taxlaw-2797	485	44	for	for	ADP
taxlaw-2797	485	45	the	the	DET
taxlaw-2797	485	46	regulation	regulation	NOUN
taxlaw-2797	485	47	of	of	ADP
taxlaw-2797	485	48	tax	tax	NOUN
taxlaw-2797	485	49	-	-	PUNCT
taxlaw-2797	485	50	inclusive	inclusive	ADJ
taxlaw-2797	485	51	prices	price	NOUN
taxlaw-2797	485	52	is	be	AUX
taxlaw-2797	485	53	consumer	consumer	NOUN
taxlaw-2797	485	54	ignorance	ignorance	NOUN
taxlaw-2797	485	55	,	,	PUNCT
taxlaw-2797	485	56	confusion	confusion	NOUN
taxlaw-2797	485	57	,	,	PUNCT
taxlaw-2797	485	58	or	or	CCONJ
taxlaw-2797	485	59	misdirection	misdirection	NOUN
taxlaw-2797	485	60	by	by	ADP
taxlaw-2797	485	61	tax	tax	NOUN
taxlaw-2797	485	62	-	-	PUNCT
taxlaw-2797	485	63	exclusive	exclusive	ADJ
taxlaw-2797	485	64	prices	price	NOUN
taxlaw-2797	485	65	.	.	PUNCT
taxlaw-2797	486	1	in	in	ADP
taxlaw-2797	486	2	particular	particular	ADJ
taxlaw-2797	486	3	,	,	PUNCT
taxlaw-2797	486	4	consumers	consumer	NOUN
taxlaw-2797	486	5	may	may	AUX
taxlaw-2797	486	6	be	be	AUX
taxlaw-2797	486	7	induced	induce	VERB
taxlaw-2797	486	8	to	to	PART
taxlaw-2797	486	9	consume	consume	VERB
taxlaw-2797	486	10	more	more	ADJ
taxlaw-2797	486	11	—	—	PUNCT
taxlaw-2797	486	12	that	that	ADV
taxlaw-2797	486	13	is	is	ADV
taxlaw-2797	486	14	,	,	PUNCT
taxlaw-2797	486	15	as	as	SCONJ
taxlaw-2797	486	16	if	if	SCONJ
taxlaw-2797	486	17	no	no	PRON
taxlaw-2797	486	18	(	(	PUNCT
taxlaw-2797	486	19	or	or	CCONJ
taxlaw-2797	486	20	lower	low	ADJ
taxlaw-2797	486	21	)	)	PUNCT
taxlaw-2797	486	22	taxes	taxis	NOUN
taxlaw-2797	486	23	are	be	AUX
taxlaw-2797	486	24	imposed	impose	VERB
taxlaw-2797	486	25	on	on	ADP
taxlaw-2797	486	26	consumption	consumption	NOUN
taxlaw-2797	486	27	—	—	PUNCT
taxlaw-2797	486	28	as	as	SCONJ
taxlaw-2797	486	29	they	they	PRON
taxlaw-2797	486	30	ignore	ignore	VERB
taxlaw-2797	486	31	non	non	ADJ
taxlaw-2797	486	32	-	-	ADJ
taxlaw-2797	486	33	included	include	VERB
taxlaw-2797	486	34	taxes	taxis	NOUN
taxlaw-2797	486	35	.	.	PUNCT
taxlaw-2797	487	1	accordingly	accordingly	ADV
taxlaw-2797	487	2	,	,	PUNCT
taxlaw-2797	487	3	assume	assume	VERB
taxlaw-2797	487	4	,	,	PUNCT
taxlaw-2797	487	5	for	for	ADP
taxlaw-2797	487	6	simplicity	simplicity	NOUN
taxlaw-2797	487	7	,	,	PUNCT
taxlaw-2797	487	8	that	that	SCONJ
taxlaw-2797	487	9	consumers	consumer	NOUN
taxlaw-2797	487	10	completely	completely	ADV
taxlaw-2797	487	11	ignore	ignore	VERB
taxlaw-2797	487	12	non	non	ADJ
taxlaw-2797	487	13	-	-	ADJ
taxlaw-2797	487	14	included	include	VERB
taxlaw-2797	487	15	taxes	taxis	NOUN
taxlaw-2797	487	16	in	in	ADP
taxlaw-2797	487	17	their	their	PRON
taxlaw-2797	487	18	consumption	consumption	NOUN
taxlaw-2797	487	19	choices	choice	NOUN
taxlaw-2797	487	20	.	.	PUNCT
taxlaw-2797	488	1	individuals	individual	NOUN
taxlaw-2797	488	2	then	then	ADV
taxlaw-2797	488	3	act	act	VERB
taxlaw-2797	488	4	as	as	SCONJ
taxlaw-2797	488	5	if	if	SCONJ
taxlaw-2797	488	6	their	their	PRON
taxlaw-2797	488	7	consumption	consumption	NOUN
taxlaw-2797	488	8	is	be	AUX
taxlaw-2797	488	9	untaxed	untaxe	VERB
taxlaw-2797	488	10	,	,	PUNCT
taxlaw-2797	488	11	although	although	SCONJ
taxlaw-2797	488	12	ultimately	ultimately	ADV
taxlaw-2797	488	13	(	(	PUNCT
taxlaw-2797	488	14	i.e.	i.e.	X
taxlaw-2797	488	15	,	,	PUNCT
taxlaw-2797	488	16	at	at	ADP
taxlaw-2797	488	17	the	the	DET
taxlaw-2797	488	18	cashier	cashier	NOUN
taxlaw-2797	488	19	)	)	PUNCT
taxlaw-2797	488	20	they	they	PRON
taxlaw-2797	488	21	pay	pay	VERB
taxlaw-2797	488	22	taxes	taxis	NOUN
taxlaw-2797	488	23	.	.	PUNCT
taxlaw-2797	489	1	since	since	SCONJ
taxlaw-2797	489	2	individuals	individual	NOUN
taxlaw-2797	489	3	ultimately	ultimately	ADV
taxlaw-2797	489	4	pay	pay	VERB
taxlaw-2797	489	5	consumption	consumption	NOUN
taxlaw-2797	489	6	taxes	taxis	NOUN
taxlaw-2797	489	7	,	,	PUNCT
taxlaw-2797	489	8	their	their	PRON
taxlaw-2797	489	9	wealth	wealth	NOUN
taxlaw-2797	489	10	diminishes	diminish	VERB
taxlaw-2797	489	11	,	,	PUNCT
taxlaw-2797	489	12	but	but	CCONJ
taxlaw-2797	489	13	they	they	PRON
taxlaw-2797	489	14	perceive	perceive	VERB
taxlaw-2797	489	15	no	no	DET
taxlaw-2797	489	16	change	change	NOUN
taxlaw-2797	489	17	in	in	ADP
taxlaw-2797	489	18	(	(	PUNCT
taxlaw-2797	489	19	relative	relative	ADJ
taxlaw-2797	489	20	)	)	PUNCT
taxlaw-2797	489	21	market	market	NOUN
taxlaw-2797	489	22	prices	price	NOUN
taxlaw-2797	489	23	due	due	ADJ
taxlaw-2797	489	24	to	to	ADP
taxlaw-2797	489	25	consumption	consumption	NOUN
taxlaw-2797	489	26	taxes	taxis	NOUN
taxlaw-2797	489	27	;	;	PUNCT
taxlaw-2797	489	28	they	they	PRON
taxlaw-2797	489	29	ignore	ignore	VERB
taxlaw-2797	489	30	the	the	DET
taxlaw-2797	489	31	effect	effect	NOUN
taxlaw-2797	489	32	of	of	ADP
taxlaw-2797	489	33	such	such	ADJ
taxlaw-2797	489	34	taxes	taxis	NOUN
taxlaw-2797	489	35	on	on	ADP
taxlaw-2797	489	36	prices	price	NOUN
taxlaw-2797	489	37	.	.	PUNCT
taxlaw-2797	490	1	if	if	SCONJ
taxlaw-2797	490	2	consumers	consumer	NOUN
taxlaw-2797	490	3	perceive	perceive	VERB
taxlaw-2797	490	4	no	no	DET
taxlaw-2797	490	5	change	change	NOUN
taxlaw-2797	490	6	in	in	ADP
taxlaw-2797	490	7	relative	relative	ADJ
taxlaw-2797	490	8	market	market	NOUN
taxlaw-2797	490	9	prices	price	NOUN
taxlaw-2797	490	10	due	due	ADJ
taxlaw-2797	490	11	to	to	ADP
taxlaw-2797	490	12	97	97	NUM
taxlaw-2797	490	13	.	.	PUNCT
taxlaw-2797	491	1	i	i	PRON
taxlaw-2797	491	2	d.	d.	PROPN
taxlaw-2797	491	3	98	98	NUM
taxlaw-2797	491	4	.	.	PUNCT
taxlaw-2797	492	1	supra	supra	PROPN
taxlaw-2797	492	2	section	section	PROPN
taxlaw-2797	492	3	i.a	i.a	PROPN
taxlaw-2797	492	4	.	.	PROPN
taxlaw-2797	492	5	238	238	NUM
taxlaw-2797	492	6	columbia	columbia	PROPN
taxlaw-2797	492	7	jour	jour	PROPN
taxlaw-2797	492	8	�	�	PROPN
taxlaw-2797	492	9	al	al	PROPN
taxlaw-2797	492	10	of	of	ADP
taxlaw-2797	492	11	tax	tax	NOUN
taxlaw-2797	492	12	law	law	NOUN
taxlaw-2797	493	1	[	[	X
taxlaw-2797	493	2	vol	vol	NOUN
taxlaw-2797	493	3	.	.	PUNCT
taxlaw-2797	494	1	1:218	1:218	NUM
taxlaw-2797	494	2	consumption	consumption	NOUN
taxlaw-2797	494	3	taxes	taxis	NOUN
taxlaw-2797	494	4	,	,	PUNCT
taxlaw-2797	494	5	they	they	PRON
taxlaw-2797	494	6	act	act	VERB
taxlaw-2797	494	7	as	as	SCONJ
taxlaw-2797	494	8	if	if	SCONJ
taxlaw-2797	494	9	no	no	DET
taxlaw-2797	494	10	such	such	ADJ
taxlaw-2797	494	11	taxes	taxis	NOUN
taxlaw-2797	494	12	were	be	AUX
taxlaw-2797	494	13	imposed	impose	VERB
taxlaw-2797	494	14	.	.	PUNCT
taxlaw-2797	495	1	thus	thus	ADV
taxlaw-2797	495	2	,	,	PUNCT
taxlaw-2797	495	3	individual	individual	ADJ
taxlaw-2797	495	4	ignorance	ignorance	NOUN
taxlaw-2797	495	5	or	or	CCONJ
taxlaw-2797	495	6	confusion	confusion	NOUN
taxlaw-2797	495	7	eliminates	eliminate	VERB
taxlaw-2797	495	8	the	the	DET
taxlaw-2797	495	9	substitution	substitution	NOUN
taxlaw-2797	495	10	effect	effect	NOUN
taxlaw-2797	495	11	.	.	PUNCT
taxlaw-2797	496	1	if	if	SCONJ
taxlaw-2797	496	2	individuals	individual	NOUN
taxlaw-2797	496	3	overlook	overlook	VERB
taxlaw-2797	496	4	the	the	DET
taxlaw-2797	496	5	effect	effect	NOUN
taxlaw-2797	496	6	of	of	ADP
taxlaw-2797	496	7	consumption	consumption	NOUN
taxlaw-2797	496	8	taxes	taxis	NOUN
taxlaw-2797	496	9	on	on	ADP
taxlaw-2797	496	10	relative	relative	ADJ
taxlaw-2797	496	11	market	market	NOUN
taxlaw-2797	496	12	prices	price	NOUN
taxlaw-2797	496	13	,	,	PUNCT
taxlaw-2797	496	14	no	no	DET
taxlaw-2797	496	15	excess	excess	ADJ
taxlaw-2797	496	16	burden	burden	NOUN
taxlaw-2797	496	17	is	be	AUX
taxlaw-2797	496	18	generated	generate	VERB
taxlaw-2797	496	19	.	.	PUNCT
taxlaw-2797	497	1	the	the	DET
taxlaw-2797	497	2	conclusion	conclusion	NOUN
taxlaw-2797	497	3	,	,	PUNCT
taxlaw-2797	497	4	then	then	ADV
taxlaw-2797	497	5	,	,	PUNCT
taxlaw-2797	497	6	is	be	AUX
taxlaw-2797	497	7	that	that	SCONJ
taxlaw-2797	497	8	absolute	absolute	ADJ
taxlaw-2797	497	9	individual	individual	ADJ
taxlaw-2797	497	10	confusion	confusion	NOUN
taxlaw-2797	497	11	or	or	CCONJ
taxlaw-2797	497	12	ignorance	ignorance	NOUN
taxlaw-2797	497	13	of	of	ADP
taxlaw-2797	497	14	commodity	commodity	NOUN
taxlaw-2797	497	15	taxes	taxis	NOUN
taxlaw-2797	497	16	’	'	PUNCT
taxlaw-2797	497	17	effect	effect	NOUN
taxlaw-2797	497	18	on	on	ADP
taxlaw-2797	497	19	market	market	NOUN
taxlaw-2797	497	20	prices	price	NOUN
taxlaw-2797	497	21	transforms	transform	VERB
taxlaw-2797	497	22	distortive	distortive	ADJ
taxlaw-2797	497	23	,	,	PUNCT
taxlaw-2797	497	24	imperfectly	imperfectly	ADV
taxlaw-2797	497	25	efficient	efficient	ADJ
taxlaw-2797	497	26	consumption	consumption	NOUN
taxlaw-2797	497	27	taxes	taxis	NOUN
taxlaw-2797	497	28	into	into	ADP
taxlaw-2797	497	29	perfectly	perfectly	ADV
taxlaw-2797	497	30	efficient	efficient	ADJ
taxlaw-2797	497	31	,	,	PUNCT
taxlaw-2797	497	32	lump	lump	NOUN
taxlaw-2797	497	33	-	-	PUNCT
taxlaw-2797	497	34	sum	sum	NOUN
taxlaw-2797	497	35	-	-	PUNCT
taxlaw-2797	497	36	like	like	ADJ
taxlaw-2797	497	37	taxes	taxis	NOUN
taxlaw-2797	497	38	.	.	PUNCT
taxlaw-2797	498	1	perceiving	perceive	VERB
taxlaw-2797	498	2	no	no	DET
taxlaw-2797	498	3	change	change	NOUN
taxlaw-2797	498	4	in	in	ADP
taxlaw-2797	498	5	relative	relative	ADJ
taxlaw-2797	498	6	market	market	NOUN
taxlaw-2797	498	7	prices	price	NOUN
taxlaw-2797	498	8	prevents	prevent	VERB
taxlaw-2797	498	9	substituting	substitute	VERB
taxlaw-2797	498	10	among	among	ADP
taxlaw-2797	498	11	different	different	ADJ
taxlaw-2797	498	12	individual	individual	ADJ
taxlaw-2797	498	13	behaviors	behavior	NOUN
taxlaw-2797	498	14	and	and	CCONJ
taxlaw-2797	498	15	hence	hence	ADV
taxlaw-2797	498	16	eliminates	eliminate	VERB
taxlaw-2797	498	17	excess	excess	ADJ
taxlaw-2797	498	18	burden	burden	NOUN
taxlaw-2797	498	19	.	.	PUNCT
taxlaw-2797	499	1	in	in	ADP
taxlaw-2797	499	2	this	this	DET
taxlaw-2797	499	3	respect	respect	NOUN
taxlaw-2797	499	4	,	,	PUNCT
taxlaw-2797	499	5	individuals	individual	NOUN
taxlaw-2797	499	6	are	be	AUX
taxlaw-2797	499	7	better	well	ADJ
taxlaw-2797	499	8	off.99	off.99	NOUN
taxlaw-2797	499	9	complete	complete	VERB
taxlaw-2797	499	10	individual	individual	ADJ
taxlaw-2797	499	11	confusion	confusion	NOUN
taxlaw-2797	499	12	or	or	CCONJ
taxlaw-2797	499	13	misdirection	misdirection	NOUN
taxlaw-2797	499	14	due	due	ADJ
taxlaw-2797	499	15	to	to	ADP
taxlaw-2797	499	16	tax	tax	NOUN
taxlaw-2797	499	17	-	-	PUNCT
taxlaw-2797	499	18	exclusive	exclusive	ADJ
taxlaw-2797	499	19	prices	price	NOUN
taxlaw-2797	499	20	improves	improve	VERB
taxlaw-2797	499	21	well	well	ADV
taxlaw-2797	499	22	-	-	PUNCT
taxlaw-2797	499	23	being	being	NOUN
taxlaw-2797	499	24	and	and	CCONJ
taxlaw-2797	499	25	thus	thus	ADV
taxlaw-2797	499	26	,	,	PUNCT
taxlaw-2797	499	27	social	social	ADJ
taxlaw-2797	499	28	welfare	welfare	NOUN
taxlaw-2797	499	29	.	.	PUNCT
taxlaw-2797	500	1	consumption	consumption	NOUN
taxlaw-2797	500	2	taxation	taxation	NOUN
taxlaw-2797	500	3	with	with	ADP
taxlaw-2797	500	4	no	no	DET
taxlaw-2797	500	5	perceived	perceive	VERB
taxlaw-2797	500	6	effect	effect	NOUN
taxlaw-2797	500	7	on	on	ADP
taxlaw-2797	500	8	relative	relative	ADJ
taxlaw-2797	500	9	market	market	NOUN
taxlaw-2797	500	10	prices	price	NOUN
taxlaw-2797	500	11	is	be	AUX
taxlaw-2797	500	12	similar	similar	ADJ
taxlaw-2797	500	13	to	to	ADP
taxlaw-2797	500	14	a	a	DET
taxlaw-2797	500	15	perfectly	perfectly	ADV
taxlaw-2797	500	16	efficient	efficient	ADJ
taxlaw-2797	500	17	tax	tax	NOUN
taxlaw-2797	500	18	measure	measure	NOUN
taxlaw-2797	500	19	;	;	PUNCT
taxlaw-2797	500	20	it	it	PRON
taxlaw-2797	500	21	is	be	AUX
taxlaw-2797	500	22	similar	similar	ADJ
taxlaw-2797	500	23	to	to	ADP
taxlaw-2797	500	24	a	a	DET
taxlaw-2797	500	25	lump	lump	NOUN
taxlaw-2797	500	26	-	-	PUNCT
taxlaw-2797	500	27	sum	sum	NOUN
taxlaw-2797	500	28	tax	tax	NOUN
taxlaw-2797	500	29	(	(	PUNCT
taxlaw-2797	500	30	of	of	ADP
taxlaw-2797	500	31	equal	equal	ADJ
taxlaw-2797	500	32	revenue).100	revenue).100	NOUN
taxlaw-2797	500	33	this	this	DET
taxlaw-2797	500	34	conclusion	conclusion	NOUN
taxlaw-2797	500	35	may	may	AUX
taxlaw-2797	500	36	seem	seem	VERB
taxlaw-2797	500	37	counter	counter	ADJ
taxlaw-2797	500	38	-	-	ADJ
taxlaw-2797	500	39	intuitive	intuitive	ADJ
taxlaw-2797	500	40	.	.	PUNCT
taxlaw-2797	501	1	to	to	PART
taxlaw-2797	501	2	further	far	ADV
taxlaw-2797	501	3	investigate	investigate	VERB
taxlaw-2797	501	4	the	the	DET
taxlaw-2797	501	5	underlying	underlie	VERB
taxlaw-2797	501	6	intuition	intuition	NOUN
taxlaw-2797	501	7	,	,	PUNCT
taxlaw-2797	501	8	this	this	DET
taxlaw-2797	501	9	article	article	NOUN
taxlaw-2797	501	10	proffers	proffer	VERB
taxlaw-2797	501	11	the	the	DET
taxlaw-2797	501	12	following	following	NOUN
taxlaw-2797	501	13	stylized	stylize	VERB
taxlaw-2797	501	14	example	example	NOUN
taxlaw-2797	501	15	:	:	PUNCT
taxlaw-2797	501	16	assume	assume	VERB
taxlaw-2797	501	17	(	(	PUNCT
taxlaw-2797	501	18	i	i	NOUN
taxlaw-2797	501	19	)	)	PUNCT
taxlaw-2797	501	20	a	a	DET
taxlaw-2797	501	21	representative	representative	ADJ
taxlaw-2797	501	22	individual	individual	ADJ
taxlaw-2797	501	23	-	-	PUNCT
taxlaw-2797	501	24	taxpayer	taxpayer	NOUN
taxlaw-2797	501	25	,	,	PUNCT
taxlaw-2797	501	26	(	(	PUNCT
taxlaw-2797	501	27	ii	ii	NOUN
taxlaw-2797	501	28	)	)	PUNCT
taxlaw-2797	501	29	only	only	ADV
taxlaw-2797	501	30	two	two	NUM
taxlaw-2797	501	31	commodities	commodity	NOUN
taxlaw-2797	501	32	in	in	ADP
taxlaw-2797	501	33	society	society	NOUN
taxlaw-2797	501	34	—	—	PUNCT
taxlaw-2797	501	35	c	c	NOUN
taxlaw-2797	501	36	and	and	CCONJ
taxlaw-2797	501	37	l	l	NOUN
taxlaw-2797	501	38	,	,	PUNCT
taxlaw-2797	501	39	and	and	CCONJ
taxlaw-2797	501	40	(	(	PUNCT
taxlaw-2797	501	41	iii	iii	X
taxlaw-2797	501	42	)	)	PUNCT
taxlaw-2797	501	43	commodity	commodity	NOUN
taxlaw-2797	501	44	l	l	NOUN
taxlaw-2797	501	45	can	can	AUX
taxlaw-2797	501	46	not	not	PART
taxlaw-2797	501	47	be	be	AUX
taxlaw-2797	501	48	taxed	tax	VERB
taxlaw-2797	501	49	(	(	PUNCT
taxlaw-2797	501	50	for	for	ADP
taxlaw-2797	501	51	example	example	NOUN
taxlaw-2797	501	52	,	,	PUNCT
taxlaw-2797	501	53	leisure	leisure	NOUN
taxlaw-2797	501	54	)	)	PUNCT
taxlaw-2797	501	55	.	.	PUNCT
taxlaw-2797	502	1	assume	assume	VERB
taxlaw-2797	502	2	that	that	SCONJ
taxlaw-2797	502	3	the	the	DET
taxlaw-2797	502	4	government	government	NOUN
taxlaw-2797	502	5	wishes	wish	VERB
taxlaw-2797	502	6	to	to	PART
taxlaw-2797	502	7	collect	collect	VERB
taxlaw-2797	502	8	$	$	SYM
taxlaw-2797	502	9	100	100	NUM
taxlaw-2797	502	10	from	from	ADP
taxlaw-2797	502	11	each	each	DET
taxlaw-2797	502	12	(	(	PUNCT
taxlaw-2797	502	13	representative	representative	ADJ
taxlaw-2797	502	14	)	)	PUNCT
taxlaw-2797	502	15	individual	individual	NOUN
taxlaw-2797	502	16	,	,	PUNCT
taxlaw-2797	502	17	and	and	CCONJ
taxlaw-2797	502	18	in	in	ADP
taxlaw-2797	502	19	order	order	NOUN
taxlaw-2797	502	20	to	to	PART
taxlaw-2797	502	21	achieve	achieve	VERB
taxlaw-2797	502	22	this	this	DET
taxlaw-2797	502	23	fiscal	fiscal	ADJ
taxlaw-2797	502	24	need	need	NOUN
taxlaw-2797	502	25	,	,	PUNCT
taxlaw-2797	502	26	the	the	DET
taxlaw-2797	502	27	government	government	NOUN
taxlaw-2797	502	28	imposes	impose	VERB
taxlaw-2797	502	29	(	(	PUNCT
taxlaw-2797	502	30	or	or	CCONJ
taxlaw-2797	502	31	increases	increase	NOUN
taxlaw-2797	502	32	)	)	PUNCT
taxlaw-2797	502	33	tax	tax	NOUN
taxlaw-2797	502	34	on	on	ADP
taxlaw-2797	502	35	the	the	DET
taxlaw-2797	502	36	consumption	consumption	NOUN
taxlaw-2797	502	37	of	of	ADP
taxlaw-2797	502	38	commodity	commodity	NOUN
taxlaw-2797	502	39	c.101	c.101	NOUN
taxlaw-2797	502	40	if	if	SCONJ
taxlaw-2797	502	41	the	the	DET
taxlaw-2797	502	42	individual	individual	NOUN
taxlaw-2797	502	43	ignores	ignore	VERB
taxlaw-2797	502	44	the	the	DET
taxlaw-2797	502	45	effect	effect	NOUN
taxlaw-2797	502	46	of	of	ADP
taxlaw-2797	502	47	the	the	DET
taxlaw-2797	502	48	tax	tax	NOUN
taxlaw-2797	502	49	on	on	ADP
taxlaw-2797	502	50	the	the	DET
taxlaw-2797	502	51	price	price	NOUN
taxlaw-2797	502	52	of	of	ADP
taxlaw-2797	502	53	c	c	NOUN
taxlaw-2797	502	54	—	—	PUNCT
taxlaw-2797	502	55	for	for	ADP
taxlaw-2797	502	56	instance	instance	NOUN
taxlaw-2797	502	57	,	,	PUNCT
taxlaw-2797	502	58	because	because	SCONJ
taxlaw-2797	502	59	she	she	PRON
taxlaw-2797	502	60	is	be	AUX
taxlaw-2797	502	61	confused	confuse	VERB
taxlaw-2797	502	62	by	by	ADP
taxlaw-2797	502	63	tax	tax	NOUN
taxlaw-2797	502	64	-	-	PUNCT
taxlaw-2797	502	65	exclusive	exclusive	ADJ
taxlaw-2797	502	66	price	price	NOUN
taxlaw-2797	502	67	representation	representation	NOUN
taxlaw-2797	502	68	—	—	PUNCT
taxlaw-2797	502	69	then	then	ADV
taxlaw-2797	502	70	her	her	PRON
taxlaw-2797	502	71	consumption	consumption	NOUN
taxlaw-2797	502	72	choices	choice	NOUN
taxlaw-2797	502	73	,	,	PUNCT
taxlaw-2797	502	74	given	give	VERB
taxlaw-2797	502	75	her	she	PRON
taxlaw-2797	502	76	lower	low	ADJ
taxlaw-2797	502	77	wealth	wealth	NOUN
taxlaw-2797	502	78	,	,	PUNCT
taxlaw-2797	502	79	would	would	AUX
taxlaw-2797	502	80	not	not	PART
taxlaw-2797	502	81	change	change	VERB
taxlaw-2797	502	82	.	.	PUNCT
taxlaw-2797	503	1	her	her	PRON
taxlaw-2797	503	2	consumption	consumption	NOUN
taxlaw-2797	503	3	would	would	AUX
taxlaw-2797	503	4	only	only	ADV
taxlaw-2797	503	5	change	change	VERB
taxlaw-2797	503	6	due	due	ADP
taxlaw-2797	503	7	to	to	ADP
taxlaw-2797	503	8	the	the	DET
taxlaw-2797	503	9	fact	fact	NOUN
taxlaw-2797	503	10	she	she	PRON
taxlaw-2797	503	11	is	be	AUX
taxlaw-2797	503	12	$	$	SYM
taxlaw-2797	503	13	100	100	NUM
taxlaw-2797	503	14	poorer	poor	ADJ
taxlaw-2797	503	15	.	.	PUNCT
taxlaw-2797	504	1	although	although	SCONJ
taxlaw-2797	504	2	relative	relative	ADJ
taxlaw-2797	504	3	market	market	NOUN
taxlaw-2797	504	4	prices	price	NOUN
taxlaw-2797	504	5	of	of	ADP
taxlaw-2797	504	6	consumption	consumption	NOUN
taxlaw-2797	504	7	(	(	PUNCT
taxlaw-2797	504	8	or	or	CCONJ
taxlaw-2797	504	9	work	work	NOUN
taxlaw-2797	504	10	)	)	PUNCT
taxlaw-2797	504	11	and	and	CCONJ
taxlaw-2797	504	12	leisure	leisure	NOUN
taxlaw-2797	504	13	have	have	AUX
taxlaw-2797	504	14	changed	change	VERB
taxlaw-2797	504	15	,	,	PUNCT
taxlaw-2797	504	16	a	a	DET
taxlaw-2797	504	17	confused	confused	ADJ
taxlaw-2797	504	18	taxpayer	taxpayer	NOUN
taxlaw-2797	504	19	behaves	behave	VERB
taxlaw-2797	504	20	as	as	SCONJ
taxlaw-2797	504	21	if	if	SCONJ
taxlaw-2797	504	22	no	no	DET
taxlaw-2797	504	23	such	such	ADJ
taxlaw-2797	504	24	change	change	NOUN
taxlaw-2797	504	25	has	have	AUX
taxlaw-2797	504	26	occurred	occur	VERB
taxlaw-2797	504	27	.	.	PUNCT
taxlaw-2797	505	1	that	that	PRON
taxlaw-2797	505	2	is	is	ADV
taxlaw-2797	505	3	,	,	PUNCT
taxlaw-2797	505	4	the	the	DET
taxlaw-2797	505	5	effect	effect	NOUN
taxlaw-2797	505	6	of	of	ADP
taxlaw-2797	505	7	such	such	DET
taxlaw-2797	505	8	an	an	DET
taxlaw-2797	505	9	increase	increase	NOUN
taxlaw-2797	505	10	in	in	ADP
taxlaw-2797	505	11	consumption	consumption	NOUN
taxlaw-2797	505	12	taxes	taxis	NOUN
taxlaw-2797	505	13	in	in	ADP
taxlaw-2797	505	14	this	this	DET
taxlaw-2797	505	15	situation	situation	NOUN
taxlaw-2797	505	16	is	be	AUX
taxlaw-2797	505	17	equivalent	equivalent	ADJ
taxlaw-2797	505	18	to	to	ADP
taxlaw-2797	505	19	a	a	DET
taxlaw-2797	505	20	$	$	SYM
taxlaw-2797	505	21	100	100	NUM
taxlaw-2797	505	22	lump	lump	NOUN
taxlaw-2797	505	23	-	-	PUNCT
taxlaw-2797	505	24	sum	sum	NOUN
taxlaw-2797	505	25	tax	tax	NOUN
taxlaw-2797	505	26	.	.	PUNCT
taxlaw-2797	506	1	on	on	ADP
taxlaw-2797	506	2	the	the	DET
taxlaw-2797	506	3	other	other	ADJ
taxlaw-2797	506	4	hand	hand	NOUN
taxlaw-2797	506	5	,	,	PUNCT
taxlaw-2797	506	6	if	if	SCONJ
taxlaw-2797	506	7	the	the	DET
taxlaw-2797	506	8	individual	individual	NOUN
taxlaw-2797	506	9	notices	notice	VERB
taxlaw-2797	506	10	the	the	DET
taxlaw-2797	506	11	change	change	NOUN
taxlaw-2797	506	12	in	in	ADP
taxlaw-2797	506	13	relative	relative	ADJ
taxlaw-2797	506	14	prices	price	NOUN
taxlaw-2797	506	15	due	due	ADP
taxlaw-2797	506	16	to	to	ADP
taxlaw-2797	506	17	a	a	DET
taxlaw-2797	506	18	consumption	consumption	NOUN
taxlaw-2797	506	19	tax	tax	NOUN
taxlaw-2797	506	20	,	,	PUNCT
taxlaw-2797	506	21	then	then	ADV
taxlaw-2797	506	22	not	not	PART
taxlaw-2797	506	23	only	only	ADV
taxlaw-2797	506	24	would	would	AUX
taxlaw-2797	506	25	she	she	PRON
taxlaw-2797	506	26	change	change	VERB
taxlaw-2797	506	27	her	her	PRON
taxlaw-2797	506	28	behavior	behavior	NOUN
taxlaw-2797	506	29	due	due	ADJ
taxlaw-2797	506	30	the	the	DET
taxlaw-2797	506	31	income	income	NOUN
taxlaw-2797	506	32	effect	effect	NOUN
taxlaw-2797	506	33	(	(	PUNCT
taxlaw-2797	506	34	i.e.	i.e.	X
taxlaw-2797	506	35	,	,	PUNCT
taxlaw-2797	506	36	being	be	AUX
taxlaw-2797	506	37	$	$	SYM
taxlaw-2797	506	38	100	100	NUM
taxlaw-2797	506	39	worse	bad	ADJ
taxlaw-2797	506	40	off	off	ADV
taxlaw-2797	506	41	)	)	PUNCT
taxlaw-2797	506	42	,	,	PUNCT
taxlaw-2797	506	43	but	but	CCONJ
taxlaw-2797	506	44	she	she	PRON
taxlaw-2797	506	45	also	also	ADV
taxlaw-2797	506	46	changes	change	VERB
taxlaw-2797	506	47	her	her	PRON
taxlaw-2797	506	48	behavior	behavior	NOUN
taxlaw-2797	506	49	due	due	ADP
taxlaw-2797	506	50	to	to	ADP
taxlaw-2797	506	51	the	the	DET
taxlaw-2797	506	52	substitution	substitution	NOUN
taxlaw-2797	506	53	effect	effect	NOUN
taxlaw-2797	506	54	.	.	PUNCT
taxlaw-2797	507	1	she	she	PRON
taxlaw-2797	507	2	will	will	AUX
taxlaw-2797	507	3	further	far	ADV
taxlaw-2797	507	4	substitute	substitute	VERB
taxlaw-2797	507	5	the	the	DET
taxlaw-2797	507	6	untaxed	untaxed	ADJ
taxlaw-2797	507	7	commodity	commodity	NOUN
taxlaw-2797	507	8	(	(	PUNCT
taxlaw-2797	507	9	l	l	NOUN
taxlaw-2797	507	10	)	)	PUNCT
taxlaw-2797	507	11	for	for	ADP
taxlaw-2797	507	12	the	the	DET
taxlaw-2797	507	13	taxed	tax	VERB
taxlaw-2797	507	14	commodity	commodity	NOUN
taxlaw-2797	507	15	(	(	PUNCT
taxlaw-2797	507	16	c	c	NOUN
taxlaw-2797	507	17	)	)	PUNCT
taxlaw-2797	507	18	.	.	PUNCT
taxlaw-2797	508	1	ignoring	ignore	VERB
taxlaw-2797	508	2	tax	tax	NOUN
taxlaw-2797	508	3	liability	liability	NOUN
taxlaw-2797	508	4	,	,	PUNCT
taxlaw-2797	508	5	substituting	substitute	VERB
taxlaw-2797	508	6	the	the	DET
taxlaw-2797	508	7	consumption	consumption	NOUN
taxlaw-2797	508	8	of	of	ADP
taxlaw-2797	508	9	l	l	NOUN
taxlaw-2797	508	10	for	for	ADP
taxlaw-2797	508	11	c	c	PROPN
taxlaw-2797	508	12	reduces	reduce	VERB
taxlaw-2797	508	13	the	the	DET
taxlaw-2797	508	14	99	99	NUM
taxlaw-2797	508	15	.	.	PUNCT
taxlaw-2797	509	1	see	see	AUX
taxlaw-2797	509	2	also	also	ADV
taxlaw-2797	509	3	chetty	chetty	VERB
taxlaw-2797	509	4	et	et	PROPN
taxlaw-2797	509	5	al	al	PROPN
taxlaw-2797	509	6	.	.	PROPN
taxlaw-2797	509	7	,	,	PUNCT
taxlaw-2797	509	8	supra	supra	PROPN
taxlaw-2797	509	9	note	note	PROPN
taxlaw-2797	509	10	36	36	NUM
taxlaw-2797	509	11	,	,	PUNCT
taxlaw-2797	509	12	at	at	ADP
taxlaw-2797	509	13	1166–76	1166–76	NOUN
taxlaw-2797	509	14	(	(	PUNCT
taxlaw-2797	509	15	making	make	VERB
taxlaw-2797	509	16	a	a	DET
taxlaw-2797	509	17	similar	similar	ADJ
taxlaw-2797	509	18	argument	argument	NOUN
taxlaw-2797	509	19	based	base	VERB
taxlaw-2797	509	20	on	on	ADP
taxlaw-2797	509	21	formal	formal	ADJ
taxlaw-2797	509	22	modeling	modeling	NOUN
taxlaw-2797	509	23	of	of	ADP
taxlaw-2797	509	24	social	social	ADJ
taxlaw-2797	509	25	welfare	welfare	NOUN
taxlaw-2797	509	26	)	)	PUNCT
taxlaw-2797	509	27	.	.	PUNCT
taxlaw-2797	510	1	100	100	NUM
taxlaw-2797	510	2	.	.	PUNCT
taxlaw-2797	511	1	but	but	CCONJ
taxlaw-2797	511	2	see	see	VERB
taxlaw-2797	511	3	infra	infra	NOUN
taxlaw-2797	511	4	notes	note	VERB
taxlaw-2797	511	5	104	104	NUM
taxlaw-2797	511	6	,	,	PUNCT
taxlaw-2797	511	7	105	105	NUM
taxlaw-2797	511	8	and	and	CCONJ
taxlaw-2797	511	9	accompanying	accompany	VERB
taxlaw-2797	511	10	text	text	NOUN
taxlaw-2797	511	11	.	.	PUNCT
taxlaw-2797	512	1	101	101	NUM
taxlaw-2797	512	2	.	.	PUNCT
taxlaw-2797	513	1	if	if	SCONJ
taxlaw-2797	513	2	more	more	ADJ
taxlaw-2797	513	3	than	than	ADP
taxlaw-2797	513	4	two	two	NUM
taxlaw-2797	513	5	commodities	commodity	NOUN
taxlaw-2797	513	6	are	be	AUX
taxlaw-2797	513	7	available	available	ADJ
taxlaw-2797	513	8	for	for	ADP
taxlaw-2797	513	9	consumption	consumption	NOUN
taxlaw-2797	513	10	,	,	PUNCT
taxlaw-2797	513	11	the	the	DET
taxlaw-2797	513	12	analysis	analysis	NOUN
taxlaw-2797	513	13	is	be	AUX
taxlaw-2797	513	14	similar	similar	ADJ
taxlaw-2797	513	15	as	as	ADV
taxlaw-2797	513	16	long	long	ADV
taxlaw-2797	513	17	as	as	SCONJ
taxlaw-2797	513	18	at	at	ADV
taxlaw-2797	513	19	least	least	ADV
taxlaw-2797	513	20	one	one	NUM
taxlaw-2797	513	21	commodity	commodity	NOUN
taxlaw-2797	513	22	(	(	PUNCT
taxlaw-2797	513	23	such	such	ADJ
taxlaw-2797	513	24	as	as	ADP
taxlaw-2797	513	25	leisure	leisure	NOUN
taxlaw-2797	513	26	)	)	PUNCT
taxlaw-2797	513	27	is	be	AUX
taxlaw-2797	513	28	untaxable	untaxable	ADJ
taxlaw-2797	513	29	.	.	PUNCT
taxlaw-2797	514	1	the	the	DET
taxlaw-2797	514	2	government	government	NOUN
taxlaw-2797	514	3	then	then	ADV
taxlaw-2797	514	4	typically	typically	ADV
taxlaw-2797	514	5	chooses	choose	VERB
taxlaw-2797	514	6	a	a	DET
taxlaw-2797	514	7	certain	certain	ADJ
taxlaw-2797	514	8	uniform	uniform	ADJ
taxlaw-2797	514	9	increase	increase	NOUN
taxlaw-2797	514	10	in	in	ADP
taxlaw-2797	514	11	commodity	commodity	NOUN
taxlaw-2797	514	12	taxes	taxis	NOUN
taxlaw-2797	514	13	(	(	PUNCT
taxlaw-2797	514	14	across	across	ADP
taxlaw-2797	514	15	all	all	DET
taxlaw-2797	514	16	goods	good	NOUN
taxlaw-2797	514	17	and	and	CCONJ
taxlaw-2797	514	18	services	service	NOUN
taxlaw-2797	514	19	)	)	PUNCT
taxlaw-2797	514	20	.	.	PUNCT
taxlaw-2797	515	1	2010	2010	NUM
taxlaw-2797	515	2	]	]	PUNCT
taxlaw-2797	515	3	tax	tax	NOUN
taxlaw-2797	515	4	-	-	PUNCT
taxlaw-2797	515	5	exclusive	exclusive	ADJ
taxlaw-2797	515	6	prici	prici	NOUN
taxlaw-2797	515	7	�	�	PROPN
taxlaw-2797	515	8	g	g	PROPN
taxlaw-2797	515	9	239	239	NUM
taxlaw-2797	515	10	taxpayer	taxpayer	NOUN
taxlaw-2797	515	11	’s	’s	PART
taxlaw-2797	515	12	well	well	ADV
taxlaw-2797	515	13	-	-	PUNCT
taxlaw-2797	515	14	being	being	NOUN
taxlaw-2797	515	15	.	.	PUNCT
taxlaw-2797	516	1	the	the	DET
taxlaw-2797	516	2	reason	reason	NOUN
taxlaw-2797	516	3	is	be	AUX
taxlaw-2797	516	4	that	that	SCONJ
taxlaw-2797	516	5	before	before	ADP
taxlaw-2797	516	6	taxes	taxis	NOUN
taxlaw-2797	516	7	,	,	PUNCT
taxlaw-2797	516	8	individuals	individual	NOUN
taxlaw-2797	516	9	optimize	optimize	VERB
taxlaw-2797	516	10	their	their	PRON
taxlaw-2797	516	11	consumption	consumption	NOUN
taxlaw-2797	516	12	,	,	PUNCT
taxlaw-2797	516	13	which	which	PRON
taxlaw-2797	516	14	implies	imply	VERB
taxlaw-2797	516	15	that	that	SCONJ
taxlaw-2797	516	16	the	the	DET
taxlaw-2797	516	17	marginal	marginal	ADJ
taxlaw-2797	516	18	utility	utility	NOUN
taxlaw-2797	516	19	(	(	PUNCT
taxlaw-2797	516	20	per	per	ADP
taxlaw-2797	516	21	$	$	SYM
taxlaw-2797	516	22	1	1	NUM
taxlaw-2797	516	23	)	)	PUNCT
taxlaw-2797	516	24	of	of	ADP
taxlaw-2797	516	25	consuming	consume	VERB
taxlaw-2797	516	26	c	c	PROPN
taxlaw-2797	516	27	equals	equal	VERB
taxlaw-2797	516	28	the	the	DET
taxlaw-2797	516	29	marginal	marginal	ADJ
taxlaw-2797	516	30	utility	utility	NOUN
taxlaw-2797	516	31	(	(	PUNCT
taxlaw-2797	516	32	per	per	ADP
taxlaw-2797	516	33	$	$	SYM
taxlaw-2797	516	34	1	1	NUM
taxlaw-2797	516	35	)	)	PUNCT
taxlaw-2797	516	36	of	of	ADP
taxlaw-2797	516	37	consuming	consume	VERB
taxlaw-2797	516	38	l.	l.	PROPN
taxlaw-2797	516	39	accordingly	accordingly	ADV
taxlaw-2797	516	40	,	,	PUNCT
taxlaw-2797	516	41	given	give	VERB
taxlaw-2797	516	42	decreasing	decrease	VERB
taxlaw-2797	516	43	marginal	marginal	ADJ
taxlaw-2797	516	44	utility	utility	NOUN
taxlaw-2797	516	45	of	of	ADP
taxlaw-2797	516	46	consumption	consumption	NOUN
taxlaw-2797	516	47	,	,	PUNCT
taxlaw-2797	516	48	the	the	DET
taxlaw-2797	516	49	additional	additional	ADJ
taxlaw-2797	516	50	utility	utility	NOUN
taxlaw-2797	516	51	from	from	ADP
taxlaw-2797	516	52	the	the	DET
taxlaw-2797	516	53	further	further	ADJ
taxlaw-2797	516	54	consumption	consumption	NOUN
taxlaw-2797	516	55	of	of	ADP
taxlaw-2797	516	56	l	l	NOUN
taxlaw-2797	516	57	is	be	AUX
taxlaw-2797	516	58	lower	low	ADJ
taxlaw-2797	516	59	than	than	ADP
taxlaw-2797	516	60	the	the	DET
taxlaw-2797	516	61	lost	lost	ADJ
taxlaw-2797	516	62	utility	utility	NOUN
taxlaw-2797	516	63	of	of	ADP
taxlaw-2797	516	64	diminished	diminished	ADJ
taxlaw-2797	516	65	consumption	consumption	NOUN
taxlaw-2797	516	66	of	of	ADP
taxlaw-2797	516	67	c.	c.	NOUN
taxlaw-2797	517	1	so	so	ADV
taxlaw-2797	517	2	why	why	SCONJ
taxlaw-2797	517	3	does	do	AUX
taxlaw-2797	517	4	the	the	DET
taxlaw-2797	517	5	taxpayer	taxpayer	NOUN
taxlaw-2797	517	6	choose	choose	VERB
taxlaw-2797	517	7	to	to	PART
taxlaw-2797	517	8	substitute	substitute	VERB
taxlaw-2797	517	9	l	l	NOUN
taxlaw-2797	517	10	for	for	ADP
taxlaw-2797	517	11	c	c	PROPN
taxlaw-2797	517	12	?	?	PUNCT
taxlaw-2797	518	1	the	the	DET
taxlaw-2797	518	2	reason	reason	NOUN
taxlaw-2797	518	3	is	be	AUX
taxlaw-2797	518	4	that	that	SCONJ
taxlaw-2797	518	5	the	the	DET
taxlaw-2797	518	6	tax	tax	NOUN
taxlaw-2797	518	7	savings	saving	NOUN
taxlaw-2797	518	8	from	from	ADP
taxlaw-2797	518	9	such	such	ADJ
taxlaw-2797	518	10	substitution	substitution	NOUN
taxlaw-2797	518	11	is	be	AUX
taxlaw-2797	518	12	larger	large	ADJ
taxlaw-2797	518	13	than	than	ADP
taxlaw-2797	518	14	the	the	DET
taxlaw-2797	518	15	loss	loss	NOUN
taxlaw-2797	518	16	of	of	ADP
taxlaw-2797	518	17	utility	utility	NOUN
taxlaw-2797	518	18	.	.	PUNCT
taxlaw-2797	519	1	paying	pay	VERB
taxlaw-2797	519	2	a	a	DET
taxlaw-2797	519	3	higher	high	ADJ
taxlaw-2797	519	4	tax	tax	NOUN
taxlaw-2797	519	5	-	-	PUNCT
taxlaw-2797	519	6	inclusive	inclusive	ADJ
taxlaw-2797	519	7	price	price	NOUN
taxlaw-2797	519	8	for	for	ADP
taxlaw-2797	519	9	c	c	PROPN
taxlaw-2797	519	10	is	be	AUX
taxlaw-2797	519	11	not	not	PART
taxlaw-2797	519	12	worth	worth	ADJ
taxlaw-2797	519	13	as	as	ADV
taxlaw-2797	519	14	much	much	ADV
taxlaw-2797	519	15	as	as	ADP
taxlaw-2797	519	16	the	the	DET
taxlaw-2797	519	17	non	non	ADJ
taxlaw-2797	519	18	-	-	ADJ
taxlaw-2797	519	19	lost	lost	ADJ
taxlaw-2797	519	20	utility	utility	NOUN
taxlaw-2797	519	21	of	of	ADP
taxlaw-2797	519	22	keeping	keep	VERB
taxlaw-2797	519	23	the	the	DET
taxlaw-2797	519	24	same	same	ADJ
taxlaw-2797	519	25	consumption	consumption	NOUN
taxlaw-2797	519	26	choice	choice	NOUN
taxlaw-2797	519	27	.	.	PUNCT
taxlaw-2797	520	1	because	because	SCONJ
taxlaw-2797	520	2	relative	relative	ADJ
taxlaw-2797	520	3	prices	price	NOUN
taxlaw-2797	520	4	have	have	AUX
taxlaw-2797	520	5	changed	change	VERB
taxlaw-2797	520	6	while	while	SCONJ
taxlaw-2797	520	7	relative	relative	ADJ
taxlaw-2797	520	8	utilities	utility	NOUN
taxlaw-2797	520	9	of	of	ADP
taxlaw-2797	520	10	consumption	consumption	NOUN
taxlaw-2797	520	11	remain	remain	VERB
taxlaw-2797	520	12	the	the	DET
taxlaw-2797	520	13	same	same	ADJ
taxlaw-2797	520	14	,	,	PUNCT
taxlaw-2797	520	15	the	the	DET
taxlaw-2797	520	16	taxpayer	taxpayer	NOUN
taxlaw-2797	520	17	is	be	AUX
taxlaw-2797	520	18	better	well	ADJ
taxlaw-2797	520	19	off	off	ADP
taxlaw-2797	520	20	substituting	substitute	VERB
taxlaw-2797	520	21	between	between	ADP
taxlaw-2797	520	22	c	c	PROPN
taxlaw-2797	520	23	and	and	CCONJ
taxlaw-2797	520	24	l.	l.	PROPN
taxlaw-2797	520	25	this	this	PRON
taxlaw-2797	520	26	is	be	AUX
taxlaw-2797	520	27	correct	correct	ADJ
taxlaw-2797	520	28	to	to	ADP
taxlaw-2797	520	29	the	the	DET
taxlaw-2797	520	30	extent	extent	NOUN
taxlaw-2797	520	31	that	that	SCONJ
taxlaw-2797	520	32	the	the	DET
taxlaw-2797	520	33	tax	tax	NOUN
taxlaw-2797	520	34	rate	rate	NOUN
taxlaw-2797	520	35	is	be	AUX
taxlaw-2797	520	36	constant	constant	ADJ
taxlaw-2797	520	37	;	;	PUNCT
taxlaw-2797	520	38	however	however	ADV
taxlaw-2797	520	39	,	,	PUNCT
taxlaw-2797	520	40	the	the	DET
taxlaw-2797	520	41	tax	tax	NOUN
taxlaw-2797	520	42	rate	rate	NOUN
taxlaw-2797	520	43	actually	actually	ADV
taxlaw-2797	520	44	is	be	AUX
taxlaw-2797	520	45	not	not	PART
taxlaw-2797	520	46	constant	constant	ADJ
taxlaw-2797	520	47	.	.	PUNCT
taxlaw-2797	521	1	if	if	SCONJ
taxlaw-2797	521	2	the	the	DET
taxlaw-2797	521	3	government	government	NOUN
taxlaw-2797	521	4	sets	set	VERB
taxlaw-2797	521	5	the	the	DET
taxlaw-2797	521	6	commodity	commodity	NOUN
taxlaw-2797	521	7	tax	tax	NOUN
taxlaw-2797	521	8	on	on	ADP
taxlaw-2797	521	9	c	c	PROPN
taxlaw-2797	521	10	to	to	PART
taxlaw-2797	521	11	yield	yield	VERB
taxlaw-2797	521	12	$	$	SYM
taxlaw-2797	521	13	100	100	NUM
taxlaw-2797	521	14	revenue	revenue	NOUN
taxlaw-2797	521	15	,	,	PUNCT
taxlaw-2797	521	16	and	and	CCONJ
taxlaw-2797	521	17	the	the	DET
taxlaw-2797	521	18	taxpayer	taxpayer	NOUN
taxlaw-2797	521	19	,	,	PUNCT
taxlaw-2797	521	20	at	at	ADP
taxlaw-2797	521	21	least	least	ADJ
taxlaw-2797	521	22	partially	partially	ADV
taxlaw-2797	521	23	,	,	PUNCT
taxlaw-2797	521	24	substitutes	substitute	VERB
taxlaw-2797	521	25	c	c	NOUN
taxlaw-2797	521	26	with	with	ADP
taxlaw-2797	521	27	l	l	NOUN
taxlaw-2797	521	28	,	,	PUNCT
taxlaw-2797	521	29	revenue	revenue	NOUN
taxlaw-2797	521	30	will	will	AUX
taxlaw-2797	521	31	be	be	AUX
taxlaw-2797	521	32	lower	low	ADJ
taxlaw-2797	521	33	than	than	ADP
taxlaw-2797	521	34	$	$	SYM
taxlaw-2797	521	35	100	100	NUM
taxlaw-2797	521	36	.	.	PUNCT
taxlaw-2797	522	1	the	the	DET
taxlaw-2797	522	2	taxpayer	taxpayer	NOUN
taxlaw-2797	522	3	actually	actually	ADV
taxlaw-2797	522	4	avoids	avoid	VERB
taxlaw-2797	522	5	paying	pay	VERB
taxlaw-2797	522	6	the	the	DET
taxlaw-2797	522	7	full	full	ADJ
taxlaw-2797	522	8	$	$	SYM
taxlaw-2797	522	9	100	100	NUM
taxlaw-2797	522	10	by	by	ADP
taxlaw-2797	522	11	substituting	substitute	VERB
taxlaw-2797	522	12	.	.	PUNCT
taxlaw-2797	523	1	so	so	ADV
taxlaw-2797	523	2	,	,	PUNCT
taxlaw-2797	523	3	the	the	DET
taxlaw-2797	523	4	government	government	NOUN
taxlaw-2797	523	5	will	will	AUX
taxlaw-2797	523	6	increase	increase	VERB
taxlaw-2797	523	7	the	the	DET
taxlaw-2797	523	8	tax	tax	NOUN
taxlaw-2797	523	9	burden	burden	NOUN
taxlaw-2797	523	10	on	on	ADP
taxlaw-2797	523	11	c	c	NOUN
taxlaw-2797	523	12	in	in	ADP
taxlaw-2797	523	13	order	order	NOUN
taxlaw-2797	523	14	to	to	PART
taxlaw-2797	523	15	collect	collect	VERB
taxlaw-2797	523	16	the	the	DET
taxlaw-2797	523	17	entire	entire	ADJ
taxlaw-2797	523	18	$	$	SYM
taxlaw-2797	523	19	100	100	NUM
taxlaw-2797	523	20	that	that	PRON
taxlaw-2797	523	21	is	be	AUX
taxlaw-2797	523	22	required	require	VERB
taxlaw-2797	523	23	.	.	PUNCT
taxlaw-2797	524	1	assuming	assume	VERB
taxlaw-2797	524	2	,	,	PUNCT
taxlaw-2797	524	3	realistically	realistically	ADV
taxlaw-2797	524	4	,	,	PUNCT
taxlaw-2797	524	5	that	that	SCONJ
taxlaw-2797	524	6	the	the	DET
taxlaw-2797	524	7	government	government	NOUN
taxlaw-2797	524	8	sets	set	VERB
taxlaw-2797	524	9	a	a	DET
taxlaw-2797	524	10	budgetary	budgetary	ADJ
taxlaw-2797	524	11	goal	goal	NOUN
taxlaw-2797	524	12	—	—	PUNCT
taxlaw-2797	524	13	denoted	denote	VERB
taxlaw-2797	524	14	in	in	ADP
taxlaw-2797	524	15	economic	economic	ADJ
taxlaw-2797	524	16	parlance	parlance	NOUN
taxlaw-2797	524	17	as	as	ADP
taxlaw-2797	524	18	“	"	PUNCT
taxlaw-2797	524	19	revenue	revenue	NOUN
taxlaw-2797	524	20	neutral	neutral	ADJ
taxlaw-2797	524	21	”	"	PUNCT
taxlaw-2797	524	22	analysis102	analysis102	PROPN
taxlaw-2797	524	23	—	—	PUNCT
taxlaw-2797	524	24	the	the	DET
taxlaw-2797	524	25	taxpayer	taxpayer	NOUN
taxlaw-2797	524	26	will	will	AUX
taxlaw-2797	524	27	eventually	eventually	ADV
taxlaw-2797	524	28	pay	pay	VERB
taxlaw-2797	524	29	$	$	SYM
taxlaw-2797	524	30	100	100	NUM
taxlaw-2797	524	31	in	in	ADP
taxlaw-2797	524	32	taxes	taxis	NOUN
taxlaw-2797	524	33	.	.	PUNCT
taxlaw-2797	525	1	the	the	PRON
taxlaw-2797	525	2	more	more	ADV
taxlaw-2797	525	3	the	the	DET
taxlaw-2797	525	4	taxpayer	taxpayer	NOUN
taxlaw-2797	525	5	substitutes	substitute	VERB
taxlaw-2797	525	6	away	away	ADV
taxlaw-2797	525	7	from	from	ADP
taxlaw-2797	525	8	the	the	DET
taxlaw-2797	525	9	taxed	tax	VERB
taxlaw-2797	525	10	commodity	commodity	NOUN
taxlaw-2797	525	11	,	,	PUNCT
taxlaw-2797	525	12	the	the	PRON
taxlaw-2797	525	13	higher	high	ADJ
taxlaw-2797	525	14	the	the	DET
taxlaw-2797	525	15	imposed	impose	VERB
taxlaw-2797	525	16	consumption	consumption	NOUN
taxlaw-2797	525	17	tax	tax	NOUN
taxlaw-2797	525	18	will	will	AUX
taxlaw-2797	525	19	be	be	AUX
taxlaw-2797	525	20	.	.	PUNCT
taxlaw-2797	526	1	at	at	ADP
taxlaw-2797	526	2	the	the	DET
taxlaw-2797	526	3	end	end	NOUN
taxlaw-2797	526	4	of	of	ADP
taxlaw-2797	526	5	the	the	DET
taxlaw-2797	526	6	day	day	NOUN
taxlaw-2797	526	7	,	,	PUNCT
taxlaw-2797	526	8	the	the	DET
taxlaw-2797	526	9	taxpayer	taxpayer	NOUN
taxlaw-2797	526	10	pays	pay	VERB
taxlaw-2797	526	11	$	$	SYM
taxlaw-2797	526	12	100	100	NUM
taxlaw-2797	526	13	in	in	ADP
taxlaw-2797	526	14	taxes	taxis	NOUN
taxlaw-2797	526	15	and	and	CCONJ
taxlaw-2797	526	16	partially	partially	ADV
taxlaw-2797	526	17	substitutes	substitute	VERB
taxlaw-2797	526	18	away	away	ADV
taxlaw-2797	526	19	from	from	ADP
taxlaw-2797	526	20	the	the	DET
taxlaw-2797	526	21	taxed	tax	VERB
taxlaw-2797	526	22	commodity	commodity	NOUN
taxlaw-2797	526	23	(	(	PUNCT
taxlaw-2797	526	24	c	c	NOUN
taxlaw-2797	526	25	)	)	PUNCT
taxlaw-2797	526	26	.	.	PUNCT
taxlaw-2797	527	1	the	the	DET
taxlaw-2797	527	2	taxpayer	taxpayer	NOUN
taxlaw-2797	527	3	’s	’s	PART
taxlaw-2797	527	4	utility	utility	NOUN
taxlaw-2797	527	5	is	be	AUX
taxlaw-2797	527	6	thus	thus	ADV
taxlaw-2797	527	7	lower	low	ADJ
taxlaw-2797	527	8	due	due	ADP
taxlaw-2797	527	9	to	to	ADP
taxlaw-2797	527	10	a	a	DET
taxlaw-2797	527	11	non	non	ADJ
taxlaw-2797	527	12	-	-	ADJ
taxlaw-2797	527	13	optimal	optimal	ADJ
taxlaw-2797	527	14	consumption	consumption	NOUN
taxlaw-2797	527	15	mix	mix	NOUN
taxlaw-2797	527	16	,	,	PUNCT
taxlaw-2797	527	17	and	and	CCONJ
taxlaw-2797	527	18	she	she	PRON
taxlaw-2797	527	19	still	still	ADV
taxlaw-2797	527	20	carries	carry	VERB
taxlaw-2797	527	21	a	a	DET
taxlaw-2797	527	22	$	$	SYM
taxlaw-2797	527	23	100	100	NUM
taxlaw-2797	527	24	tax	tax	NOUN
taxlaw-2797	527	25	burden	burden	NOUN
taxlaw-2797	527	26	.	.	PUNCT
taxlaw-2797	528	1	the	the	DET
taxlaw-2797	528	2	taxpayer	taxpayer	NOUN
taxlaw-2797	528	3	would	would	AUX
taxlaw-2797	528	4	have	have	AUX
taxlaw-2797	528	5	been	be	AUX
taxlaw-2797	528	6	better	well	ADJ
taxlaw-2797	528	7	off	off	ADP
taxlaw-2797	528	8	had	have	AUX
taxlaw-2797	528	9	she	she	PRON
taxlaw-2797	528	10	not	not	PART
taxlaw-2797	528	11	substituted	substitute	VERB
taxlaw-2797	528	12	away	away	ADV
taxlaw-2797	528	13	from	from	ADP
taxlaw-2797	528	14	the	the	DET
taxlaw-2797	528	15	taxed	tax	VERB
taxlaw-2797	528	16	commodity	commodity	NOUN
taxlaw-2797	528	17	.	.	PUNCT
taxlaw-2797	529	1	then	then	ADV
taxlaw-2797	529	2	her	her	PRON
taxlaw-2797	529	3	wealth	wealth	NOUN
taxlaw-2797	529	4	would	would	AUX
taxlaw-2797	529	5	have	have	AUX
taxlaw-2797	529	6	decreased	decrease	VERB
taxlaw-2797	529	7	by	by	ADP
taxlaw-2797	529	8	$	$	SYM
taxlaw-2797	529	9	100	100	NUM
taxlaw-2797	529	10	,	,	PUNCT
taxlaw-2797	529	11	but	but	CCONJ
taxlaw-2797	529	12	her	her	PRON
taxlaw-2797	529	13	utility	utility	NOUN
taxlaw-2797	529	14	from	from	ADP
taxlaw-2797	529	15	consumption	consumption	NOUN
taxlaw-2797	529	16	(	(	PUNCT
taxlaw-2797	529	17	given	give	VERB
taxlaw-2797	529	18	her	her	PRON
taxlaw-2797	529	19	wealth	wealth	NOUN
taxlaw-2797	529	20	)	)	PUNCT
taxlaw-2797	529	21	would	would	AUX
taxlaw-2797	529	22	not	not	PART
taxlaw-2797	529	23	have	have	AUX
taxlaw-2797	529	24	changed	change	VERB
taxlaw-2797	529	25	;	;	PUNCT
taxlaw-2797	529	26	her	her	PRON
taxlaw-2797	529	27	consumption	consumption	NOUN
taxlaw-2797	529	28	utility	utility	NOUN
taxlaw-2797	529	29	would	would	AUX
taxlaw-2797	529	30	have	have	AUX
taxlaw-2797	529	31	been	be	AUX
taxlaw-2797	529	32	maximized	maximize	VERB
taxlaw-2797	529	33	.	.	PUNCT
taxlaw-2797	530	1	put	put	VERB
taxlaw-2797	530	2	differently	differently	ADV
taxlaw-2797	530	3	,	,	PUNCT
taxlaw-2797	530	4	whereas	whereas	SCONJ
taxlaw-2797	530	5	the	the	DET
taxlaw-2797	530	6	income	income	NOUN
taxlaw-2797	530	7	effect	effect	NOUN
taxlaw-2797	530	8	of	of	ADP
taxlaw-2797	530	9	$	$	SYM
taxlaw-2797	530	10	100	100	NUM
taxlaw-2797	530	11	is	be	AUX
taxlaw-2797	530	12	supposedly	supposedly	ADV
taxlaw-2797	530	13	unavoidable	unavoidable	ADJ
taxlaw-2797	530	14	,	,	PUNCT
taxlaw-2797	530	15	the	the	DET
taxlaw-2797	530	16	reduction	reduction	NOUN
taxlaw-2797	530	17	in	in	ADP
taxlaw-2797	530	18	individual	individual	ADJ
taxlaw-2797	530	19	utility	utility	NOUN
taxlaw-2797	530	20	due	due	ADP
taxlaw-2797	530	21	to	to	ADP
taxlaw-2797	530	22	the	the	DET
taxlaw-2797	530	23	substitution	substitution	NOUN
taxlaw-2797	530	24	effect	effect	NOUN
taxlaw-2797	530	25	is	be	AUX
taxlaw-2797	530	26	avoidable	avoidable	ADJ
taxlaw-2797	530	27	if	if	SCONJ
taxlaw-2797	530	28	individuals	individual	NOUN
taxlaw-2797	530	29	refrain	refrain	VERB
taxlaw-2797	530	30	from	from	ADP
taxlaw-2797	530	31	substituting	substitute	VERB
taxlaw-2797	530	32	taxed	tax	VERB
taxlaw-2797	530	33	and	and	CCONJ
taxlaw-2797	530	34	non	non	ADJ
taxlaw-2797	530	35	-	-	ADJ
taxlaw-2797	530	36	taxed	tax	VERB
taxlaw-2797	530	37	commodities	commodity	NOUN
taxlaw-2797	530	38	(	(	PUNCT
taxlaw-2797	530	39	or	or	CCONJ
taxlaw-2797	530	40	activities	activity	NOUN
taxlaw-2797	530	41	/	/	SYM
taxlaw-2797	530	42	behaviors	behavior	NOUN
taxlaw-2797	530	43	)	)	PUNCT
taxlaw-2797	530	44	.	.	PUNCT
taxlaw-2797	531	1	the	the	DET
taxlaw-2797	531	2	conclusion	conclusion	NOUN
taxlaw-2797	531	3	thus	thus	ADV
taxlaw-2797	531	4	far	far	ADV
taxlaw-2797	531	5	,	,	PUNCT
taxlaw-2797	531	6	then	then	ADV
taxlaw-2797	531	7	,	,	PUNCT
taxlaw-2797	531	8	is	be	AUX
taxlaw-2797	531	9	that	that	SCONJ
taxlaw-2797	531	10	taxpayers	taxpayer	NOUN
taxlaw-2797	531	11	are	be	AUX
taxlaw-2797	531	12	better	well	ADJ
taxlaw-2797	531	13	off	off	ADP
taxlaw-2797	531	14	being	be	AUX
taxlaw-2797	531	15	confused	confuse	VERB
taxlaw-2797	531	16	and	and	CCONJ
taxlaw-2797	531	17	misled	mislead	VERB
taxlaw-2797	531	18	regarding	regard	VERB
taxlaw-2797	531	19	the	the	DET
taxlaw-2797	531	20	effect	effect	NOUN
taxlaw-2797	531	21	of	of	ADP
taxlaw-2797	531	22	commodity	commodity	NOUN
taxlaw-2797	531	23	taxes	taxis	NOUN
taxlaw-2797	531	24	on	on	ADP
taxlaw-2797	531	25	consumption	consumption	NOUN
taxlaw-2797	531	26	prices	price	NOUN
taxlaw-2797	531	27	—	—	PUNCT
taxlaw-2797	531	28	for	for	ADP
taxlaw-2797	531	29	example	example	NOUN
taxlaw-2797	531	30	,	,	PUNCT
taxlaw-2797	531	31	by	by	ADP
taxlaw-2797	531	32	tax	tax	NOUN
taxlaw-2797	531	33	-	-	PUNCT
taxlaw-2797	531	34	exclusive	exclusive	ADJ
taxlaw-2797	531	35	pricing	pricing	NOUN
taxlaw-2797	531	36	.	.	PUNCT
taxlaw-2797	532	1	informed	inform	VERB
taxlaw-2797	532	2	individuals	individual	NOUN
taxlaw-2797	532	3	react	react	VERB
taxlaw-2797	532	4	to	to	ADP
taxlaw-2797	532	5	adjustments	adjustment	NOUN
taxlaw-2797	532	6	in	in	ADP
taxlaw-2797	532	7	relative	relative	ADJ
taxlaw-2797	532	8	market	market	NOUN
taxlaw-2797	532	9	prices	price	NOUN
taxlaw-2797	532	10	due	due	ADJ
taxlaw-2797	532	11	to	to	ADP
taxlaw-2797	532	12	taxes	taxis	NOUN
taxlaw-2797	532	13	,	,	PUNCT
taxlaw-2797	532	14	which	which	PRON
taxlaw-2797	532	15	in	in	ADP
taxlaw-2797	532	16	turn	turn	NOUN
taxlaw-2797	532	17	diminish	diminish	VERB
taxlaw-2797	532	18	their	their	PRON
taxlaw-2797	532	19	utility	utility	NOUN
taxlaw-2797	532	20	.	.	PUNCT
taxlaw-2797	533	1	put	put	VERB
taxlaw-2797	533	2	more	more	ADV
taxlaw-2797	533	3	bluntly	bluntly	ADV
taxlaw-2797	533	4	,	,	PUNCT
taxlaw-2797	533	5	if	if	SCONJ
taxlaw-2797	533	6	an	an	DET
taxlaw-2797	533	7	individual	individual	NOUN
taxlaw-2797	533	8	had	have	VERB
taxlaw-2797	533	9	the	the	DET
taxlaw-2797	533	10	choice	choice	NOUN
taxlaw-2797	533	11	ex	ex	X
taxlaw-2797	533	12	ante	ante	NOUN
taxlaw-2797	533	13	,	,	PUNCT
taxlaw-2797	533	14	she	she	PRON
taxlaw-2797	533	15	would	would	AUX
taxlaw-2797	533	16	opt	opt	VERB
taxlaw-2797	533	17	for	for	ADP
taxlaw-2797	533	18	the	the	DET
taxlaw-2797	533	19	confusing	confusing	ADJ
taxlaw-2797	533	20	/	/	SYM
taxlaw-2797	533	21	misleading	mislead	VERB
taxlaw-2797	533	22	tax	tax	NOUN
taxlaw-2797	533	23	102	102	NUM
taxlaw-2797	533	24	.	.	PUNCT
taxlaw-2797	534	1	louis	louis	PROPN
taxlaw-2797	534	2	kaplow	kaplow	PROPN
taxlaw-2797	534	3	,	,	PUNCT
taxlaw-2797	534	4	taxation	taxation	NOUN
taxlaw-2797	534	5	and	and	CCONJ
taxlaw-2797	534	6	redistribution	redistribution	NOUN
taxlaw-2797	534	7	:	:	PUNCT
taxlaw-2797	534	8	some	some	DET
taxlaw-2797	534	9	clarifications	clarification	NOUN
taxlaw-2797	534	10	,	,	PUNCT
taxlaw-2797	534	11	60	60	NUM
taxlaw-2797	534	12	tax	tax	NOUN
taxlaw-2797	534	13	.	.	PUNCT
taxlaw-2797	535	1	l.	l.	PROPN
taxlaw-2797	535	2	rev	rev	PROPN
taxlaw-2797	535	3	.	.	PROPN
taxlaw-2797	535	4	57	57	NUM
taxlaw-2797	535	5	,	,	PUNCT
taxlaw-2797	535	6	74–75	74–75	NUM
taxlaw-2797	535	7	(	(	PUNCT
taxlaw-2797	535	8	2007	2007	NUM
taxlaw-2797	535	9	)	)	PUNCT
taxlaw-2797	535	10	.	.	PUNCT
taxlaw-2797	536	1	240	240	NUM
taxlaw-2797	536	2	columbia	columbia	PROPN
taxlaw-2797	536	3	jour	jour	PROPN
taxlaw-2797	536	4	�	�	PROPN
taxlaw-2797	536	5	al	al	PROPN
taxlaw-2797	536	6	of	of	ADP
taxlaw-2797	536	7	tax	tax	NOUN
taxlaw-2797	536	8	law	law	NOUN
taxlaw-2797	536	9	[	[	X
taxlaw-2797	536	10	vol	vol	NOUN
taxlaw-2797	536	11	.	.	PUNCT
taxlaw-2797	537	1	1:218	1:218	NUM
taxlaw-2797	537	2	exclusive	exclusive	ADJ
taxlaw-2797	537	3	pricing	pricing	NOUN
taxlaw-2797	537	4	system	system	NOUN
taxlaw-2797	537	5	;	;	PUNCT
taxlaw-2797	537	6	she	she	PRON
taxlaw-2797	537	7	would	would	AUX
taxlaw-2797	537	8	elect	elect	VERB
taxlaw-2797	537	9	to	to	PART
taxlaw-2797	537	10	be	be	AUX
taxlaw-2797	537	11	“	"	PUNCT
taxlaw-2797	537	12	tricked	trick	VERB
taxlaw-2797	537	13	.	.	PUNCT
taxlaw-2797	537	14	”	"	PUNCT
taxlaw-2797	538	1	this	this	PRON
taxlaw-2797	538	2	may	may	AUX
taxlaw-2797	538	3	sound	sound	VERB
taxlaw-2797	538	4	annoying	annoying	ADJ
taxlaw-2797	538	5	to	to	ADP
taxlaw-2797	538	6	individuals	individual	NOUN
taxlaw-2797	538	7	,	,	PUNCT
taxlaw-2797	538	8	as	as	ADP
taxlaw-2797	538	9	“	"	PUNCT
taxlaw-2797	538	10	tricking	trick	VERB
taxlaw-2797	538	11	”	"	PUNCT
taxlaw-2797	538	12	them	they	PRON
taxlaw-2797	538	13	apparently	apparently	ADV
taxlaw-2797	538	14	denies	deny	VERB
taxlaw-2797	538	15	them	they	PRON
taxlaw-2797	538	16	of	of	ADP
taxlaw-2797	538	17	their	their	PRON
taxlaw-2797	538	18	freedom	freedom	NOUN
taxlaw-2797	538	19	of	of	ADP
taxlaw-2797	538	20	choice	choice	NOUN
taxlaw-2797	538	21	to	to	ADP
taxlaw-2797	538	22	a	a	DET
taxlaw-2797	538	23	certain	certain	ADJ
taxlaw-2797	538	24	degree	degree	NOUN
taxlaw-2797	538	25	;	;	PUNCT
taxlaw-2797	538	26	to	to	ADP
taxlaw-2797	538	27	this	this	DET
taxlaw-2797	538	28	extent	extent	NOUN
taxlaw-2797	538	29	,	,	PUNCT
taxlaw-2797	538	30	it	it	PRON
taxlaw-2797	538	31	is	be	AUX
taxlaw-2797	538	32	indeed	indeed	ADV
taxlaw-2797	538	33	correct	correct	ADJ
taxlaw-2797	538	34	.	.	PUNCT
taxlaw-2797	539	1	the	the	DET
taxlaw-2797	539	2	freedom	freedom	NOUN
taxlaw-2797	539	3	,	,	PUNCT
taxlaw-2797	539	4	or	or	CCONJ
taxlaw-2797	539	5	ability	ability	NOUN
taxlaw-2797	539	6	to	to	PART
taxlaw-2797	539	7	choose	choose	VERB
taxlaw-2797	539	8	one	one	NUM
taxlaw-2797	539	9	’s	’s	PART
taxlaw-2797	539	10	own	own	ADJ
taxlaw-2797	539	11	optimal	optimal	ADJ
taxlaw-2797	539	12	behavior	behavior	NOUN
taxlaw-2797	539	13	intelligibly	intelligibly	ADV
taxlaw-2797	539	14	allows	allow	VERB
taxlaw-2797	539	15	her	she	PRON
taxlaw-2797	539	16	to	to	PART
taxlaw-2797	539	17	pay	pay	VERB
taxlaw-2797	539	18	less	less	ADJ
taxlaw-2797	539	19	(	(	PUNCT
taxlaw-2797	539	20	or	or	CCONJ
taxlaw-2797	539	21	avoid	avoid	VERB
taxlaw-2797	539	22	paying	pay	VERB
taxlaw-2797	539	23	)	)	PUNCT
taxlaw-2797	539	24	taxes	taxis	NOUN
taxlaw-2797	539	25	.	.	PUNCT
taxlaw-2797	540	1	but	but	CCONJ
taxlaw-2797	540	2	once	once	ADV
taxlaw-2797	540	3	individuals	individual	NOUN
taxlaw-2797	540	4	understand	understand	VERB
taxlaw-2797	540	5	that	that	SCONJ
taxlaw-2797	540	6	at	at	ADP
taxlaw-2797	540	7	the	the	DET
taxlaw-2797	540	8	end	end	NOUN
taxlaw-2797	540	9	of	of	ADP
taxlaw-2797	540	10	the	the	DET
taxlaw-2797	540	11	day	day	NOUN
taxlaw-2797	540	12	they	they	PRON
taxlaw-2797	540	13	can	can	AUX
taxlaw-2797	540	14	not	not	PART
taxlaw-2797	540	15	pay	pay	VERB
taxlaw-2797	540	16	less	less	ADJ
taxlaw-2797	540	17	taxes	taxis	NOUN
taxlaw-2797	540	18	,	,	PUNCT
taxlaw-2797	540	19	since	since	SCONJ
taxlaw-2797	540	20	the	the	DET
taxlaw-2797	540	21	government	government	NOUN
taxlaw-2797	540	22	(	(	PUNCT
taxlaw-2797	540	23	that	that	PRON
taxlaw-2797	540	24	is	is	ADV
taxlaw-2797	540	25	,	,	PUNCT
taxlaw-2797	540	26	society	society	NOUN
taxlaw-2797	540	27	)	)	PUNCT
taxlaw-2797	540	28	requires	require	VERB
taxlaw-2797	540	29	certain	certain	ADJ
taxlaw-2797	540	30	revenue	revenue	NOUN
taxlaw-2797	540	31	,	,	PUNCT
taxlaw-2797	540	32	the	the	DET
taxlaw-2797	540	33	only	only	ADJ
taxlaw-2797	540	34	outcome	outcome	NOUN
taxlaw-2797	540	35	of	of	ADP
taxlaw-2797	540	36	their	their	PRON
taxlaw-2797	540	37	freedom	freedom	NOUN
taxlaw-2797	540	38	of	of	ADP
taxlaw-2797	540	39	choice	choice	NOUN
taxlaw-2797	540	40	is	be	AUX
taxlaw-2797	540	41	an	an	DET
taxlaw-2797	540	42	adverse	adverse	ADJ
taxlaw-2797	540	43	change	change	NOUN
taxlaw-2797	540	44	in	in	ADP
taxlaw-2797	540	45	behavior	behavior	NOUN
taxlaw-2797	540	46	(	(	PUNCT
taxlaw-2797	540	47	to	to	PART
taxlaw-2797	540	48	avoid	avoid	VERB
taxlaw-2797	540	49	paying	pay	VERB
taxlaw-2797	540	50	taxes	taxis	NOUN
taxlaw-2797	540	51	)	)	PUNCT
taxlaw-2797	540	52	with	with	ADP
taxlaw-2797	540	53	no	no	DET
taxlaw-2797	540	54	reduction	reduction	NOUN
taxlaw-2797	540	55	in	in	ADP
taxlaw-2797	540	56	tax	tax	NOUN
taxlaw-2797	540	57	burden	burden	NOUN
taxlaw-2797	540	58	.	.	PUNCT
taxlaw-2797	541	1	hence	hence	ADV
taxlaw-2797	541	2	,	,	PUNCT
taxlaw-2797	541	3	individuals	individual	NOUN
taxlaw-2797	541	4	are	be	AUX
taxlaw-2797	541	5	better	well	ADJ
taxlaw-2797	541	6	off	off	ADP
taxlaw-2797	541	7	being	be	AUX
taxlaw-2797	541	8	“	"	PUNCT
taxlaw-2797	541	9	tricked	trick	VERB
taxlaw-2797	541	10	”	"	PUNCT
taxlaw-2797	541	11	or	or	CCONJ
taxlaw-2797	541	12	being	be	AUX
taxlaw-2797	541	13	denied	deny	VERB
taxlaw-2797	541	14	such	such	ADJ
taxlaw-2797	541	15	freedom	freedom	NOUN
taxlaw-2797	541	16	to	to	PART
taxlaw-2797	541	17	choose	choose	VERB
taxlaw-2797	541	18	.	.	PUNCT
taxlaw-2797	542	1	by	by	ADP
taxlaw-2797	542	2	extrapolation	extrapolation	NOUN
taxlaw-2797	542	3	,	,	PUNCT
taxlaw-2797	542	4	society	society	NOUN
taxlaw-2797	542	5	at	at	ADP
taxlaw-2797	542	6	large	large	ADJ
taxlaw-2797	542	7	—	—	PUNCT
taxlaw-2797	542	8	or	or	CCONJ
taxlaw-2797	542	9	the	the	DET
taxlaw-2797	542	10	aggregate	aggregate	ADJ
taxlaw-2797	542	11	utility	utility	NOUN
taxlaw-2797	542	12	of	of	ADP
taxlaw-2797	542	13	individuals	individual	NOUN
taxlaw-2797	542	14	—	—	PUNCT
taxlaw-2797	542	15	is	be	AUX
taxlaw-2797	542	16	better	well	ADJ
taxlaw-2797	542	17	off	off	ADP
taxlaw-2797	542	18	by	by	ADP
taxlaw-2797	542	19	being	be	AUX
taxlaw-2797	542	20	completely	completely	ADV
taxlaw-2797	542	21	misled	mislead	VERB
taxlaw-2797	542	22	by	by	ADP
taxlaw-2797	542	23	tax	tax	NOUN
taxlaw-2797	542	24	-	-	PUNCT
taxlaw-2797	542	25	exclusive	exclusive	ADJ
taxlaw-2797	542	26	prices.103	prices.103	NOUN
taxlaw-2797	542	27	accordingly	accordingly	ADV
taxlaw-2797	542	28	,	,	PUNCT
taxlaw-2797	542	29	if	if	SCONJ
taxlaw-2797	542	30	consumer	consumer	NOUN
taxlaw-2797	542	31	confusion	confusion	NOUN
taxlaw-2797	542	32	or	or	CCONJ
taxlaw-2797	542	33	misleading	mislead	VERB
taxlaw-2797	542	34	is	be	AUX
taxlaw-2797	542	35	the	the	DET
taxlaw-2797	542	36	underlying	underlying	ADJ
taxlaw-2797	542	37	justification	justification	NOUN
taxlaw-2797	542	38	for	for	ADP
taxlaw-2797	542	39	price	price	NOUN
taxlaw-2797	542	40	indication	indication	NOUN
taxlaw-2797	542	41	regulation	regulation	NOUN
taxlaw-2797	542	42	,	,	PUNCT
taxlaw-2797	542	43	the	the	DET
taxlaw-2797	542	44	policy	policy	NOUN
taxlaw-2797	542	45	prescription	prescription	NOUN
taxlaw-2797	542	46	—	—	PUNCT
taxlaw-2797	542	47	that	that	ADV
taxlaw-2797	542	48	is	be	AUX
taxlaw-2797	542	49	,	,	PUNCT
taxlaw-2797	542	50	design	design	NOUN
taxlaw-2797	542	51	of	of	ADP
taxlaw-2797	542	52	regulation	regulation	NOUN
taxlaw-2797	542	53	—	—	PUNCT
taxlaw-2797	542	54	may	may	AUX
taxlaw-2797	542	55	better	well	ADV
taxlaw-2797	542	56	be	be	AUX
taxlaw-2797	542	57	the	the	DET
taxlaw-2797	542	58	opposite	opposite	NOUN
taxlaw-2797	542	59	.	.	PUNCT
taxlaw-2797	543	1	if	if	SCONJ
taxlaw-2797	543	2	consumers	consumer	NOUN
taxlaw-2797	543	3	are	be	AUX
taxlaw-2797	543	4	indeed	indeed	ADV
taxlaw-2797	543	5	misled	mislead	VERB
taxlaw-2797	543	6	by	by	ADP
taxlaw-2797	543	7	tax	tax	NOUN
taxlaw-2797	543	8	-	-	PUNCT
taxlaw-2797	543	9	exclusive	exclusive	ADJ
taxlaw-2797	543	10	prices	price	NOUN
taxlaw-2797	543	11	and	and	CCONJ
taxlaw-2797	543	12	form	form	NOUN
taxlaw-2797	543	13	choices	choice	NOUN
taxlaw-2797	543	14	as	as	SCONJ
taxlaw-2797	543	15	if	if	SCONJ
taxlaw-2797	543	16	there	there	PRON
taxlaw-2797	543	17	is	be	VERB
taxlaw-2797	543	18	no	no	DET
taxlaw-2797	543	19	tax	tax	NOUN
taxlaw-2797	543	20	—	—	PUNCT
taxlaw-2797	543	21	and	and	CCONJ
taxlaw-2797	543	22	hence	hence	ADV
taxlaw-2797	543	23	no	no	DET
taxlaw-2797	543	24	adjustment	adjustment	NOUN
taxlaw-2797	543	25	to	to	ADP
taxlaw-2797	543	26	relative	relative	ADJ
taxlaw-2797	543	27	prices	price	NOUN
taxlaw-2797	543	28	—	—	PUNCT
taxlaw-2797	543	29	then	then	ADV
taxlaw-2797	543	30	not	not	PART
taxlaw-2797	543	31	only	only	ADV
taxlaw-2797	543	32	should	should	AUX
taxlaw-2797	543	33	retailers	retailer	NOUN
taxlaw-2797	543	34	not	not	PART
taxlaw-2797	543	35	be	be	AUX
taxlaw-2797	543	36	forced	force	VERB
taxlaw-2797	543	37	to	to	PART
taxlaw-2797	543	38	indicate	indicate	VERB
taxlaw-2797	543	39	tax	tax	NOUN
taxlaw-2797	543	40	-	-	PUNCT
taxlaw-2797	543	41	inclusive	inclusive	ADJ
taxlaw-2797	543	42	prices	price	NOUN
taxlaw-2797	543	43	,	,	PUNCT
taxlaw-2797	543	44	but	but	CCONJ
taxlaw-2797	543	45	society	society	NOUN
taxlaw-2797	543	46	may	may	AUX
taxlaw-2797	543	47	actually	actually	ADV
taxlaw-2797	543	48	be	be	AUX
taxlaw-2797	543	49	better	well	ADJ
taxlaw-2797	543	50	off	off	ADP
taxlaw-2797	543	51	by	by	ADP
taxlaw-2797	543	52	making	make	VERB
taxlaw-2797	543	53	retailers	retailer	NOUN
taxlaw-2797	543	54	state	state	NOUN
taxlaw-2797	543	55	prices	price	NOUN
taxlaw-2797	543	56	exclusive	exclusive	ADJ
taxlaw-2797	543	57	of	of	ADP
taxlaw-2797	543	58	taxes	taxis	NOUN
taxlaw-2797	543	59	.	.	PUNCT
taxlaw-2797	544	1	this	this	PRON
taxlaw-2797	544	2	can	can	AUX
taxlaw-2797	544	3	be	be	AUX
taxlaw-2797	544	4	a	a	DET
taxlaw-2797	544	5	social	social	ADJ
taxlaw-2797	544	6	welfare	welfare	NOUN
taxlaw-2797	544	7	-	-	PUNCT
taxlaw-2797	544	8	increasing	increase	VERB
taxlaw-2797	544	9	strategy	strategy	NOUN
taxlaw-2797	544	10	.	.	PUNCT
taxlaw-2797	545	1	yet	yet	ADV
taxlaw-2797	545	2	,	,	PUNCT
taxlaw-2797	545	3	two	two	NUM
taxlaw-2797	545	4	important	important	ADJ
taxlaw-2797	545	5	caveats	caveat	NOUN
taxlaw-2797	545	6	are	be	AUX
taxlaw-2797	545	7	in	in	ADP
taxlaw-2797	545	8	order	order	NOUN
taxlaw-2797	545	9	:	:	PUNCT
taxlaw-2797	545	10	one	one	NUM
taxlaw-2797	545	11	concerns	concern	NOUN
taxlaw-2797	545	12	differential	differential	ADJ
taxlaw-2797	545	13	biases	bias	NOUN
taxlaw-2797	545	14	,	,	PUNCT
taxlaw-2797	545	15	and	and	CCONJ
taxlaw-2797	545	16	the	the	DET
taxlaw-2797	545	17	other	other	ADJ
taxlaw-2797	545	18	,	,	PUNCT
taxlaw-2797	545	19	the	the	DET
taxlaw-2797	545	20	income	income	NOUN
taxlaw-2797	545	21	effect	effect	NOUN
taxlaw-2797	545	22	.	.	PUNCT
taxlaw-2797	546	1	the	the	DET
taxlaw-2797	546	2	analysis	analysis	NOUN
taxlaw-2797	546	3	so	so	ADV
taxlaw-2797	546	4	far	far	ADV
taxlaw-2797	546	5	assumed	assume	VERB
taxlaw-2797	546	6	that	that	SCONJ
taxlaw-2797	546	7	individuals	individual	NOUN
taxlaw-2797	546	8	uniformly	uniformly	ADV
taxlaw-2797	546	9	misperceive	misperceive	VERB
taxlaw-2797	546	10	non	non	ADJ
taxlaw-2797	546	11	-	-	ADJ
taxlaw-2797	546	12	included	include	VERB
taxlaw-2797	546	13	taxes	taxis	NOUN
taxlaw-2797	546	14	.	.	PUNCT
taxlaw-2797	547	1	but	but	CCONJ
taxlaw-2797	547	2	it	it	PRON
taxlaw-2797	547	3	is	be	AUX
taxlaw-2797	547	4	arguable	arguable	ADJ
taxlaw-2797	547	5	that	that	SCONJ
taxlaw-2797	547	6	consumer	consumer	NOUN
taxlaw-2797	547	7	misperception	misperception	NOUN
taxlaw-2797	547	8	varies	vary	VERB
taxlaw-2797	547	9	across	across	ADP
taxlaw-2797	547	10	consumption	consumption	NOUN
taxlaw-2797	547	11	items	item	NOUN
taxlaw-2797	547	12	and	and	CCONJ
taxlaw-2797	547	13	that	that	SCONJ
taxlaw-2797	547	14	consumers	consumer	NOUN
taxlaw-2797	547	15	may	may	AUX
taxlaw-2797	547	16	be	be	AUX
taxlaw-2797	547	17	differentially	differentially	ADV
taxlaw-2797	547	18	aware	aware	ADJ
taxlaw-2797	547	19	to	to	ADP
taxlaw-2797	547	20	taxes	taxis	NOUN
taxlaw-2797	547	21	on	on	ADP
taxlaw-2797	547	22	different	different	ADJ
taxlaw-2797	547	23	goods	good	NOUN
taxlaw-2797	547	24	,	,	PUNCT
taxlaw-2797	547	25	under	under	ADP
taxlaw-2797	547	26	a	a	DET
taxlaw-2797	547	27	tax	tax	NOUN
taxlaw-2797	547	28	-	-	PUNCT
taxlaw-2797	547	29	exclusive	exclusive	ADJ
taxlaw-2797	547	30	price	price	NOUN
taxlaw-2797	547	31	system	system	NOUN
taxlaw-2797	547	32	(	(	PUNCT
taxlaw-2797	547	33	for	for	ADP
taxlaw-2797	547	34	example	example	NOUN
taxlaw-2797	547	35	,	,	PUNCT
taxlaw-2797	547	36	being	be	AUX
taxlaw-2797	547	37	fully	fully	ADV
taxlaw-2797	547	38	aware	aware	ADJ
taxlaw-2797	547	39	of	of	ADP
taxlaw-2797	547	40	excluded	exclude	VERB
taxlaw-2797	547	41	taxes	taxis	NOUN
taxlaw-2797	547	42	on	on	ADP
taxlaw-2797	547	43	one	one	NUM
taxlaw-2797	547	44	good	good	ADJ
taxlaw-2797	547	45	while	while	SCONJ
taxlaw-2797	547	46	being	be	AUX
taxlaw-2797	547	47	unaware	unaware	ADJ
taxlaw-2797	547	48	of	of	ADP
taxlaw-2797	547	49	excluded	exclude	VERB
taxlaw-2797	547	50	taxes	taxis	NOUN
taxlaw-2797	547	51	on	on	ADP
taxlaw-2797	547	52	another	another	PRON
taxlaw-2797	547	53	)	)	PUNCT
taxlaw-2797	547	54	.	.	PUNCT
taxlaw-2797	548	1	in	in	ADP
taxlaw-2797	548	2	particular	particular	ADJ
taxlaw-2797	548	3	,	,	PUNCT
taxlaw-2797	548	4	consumers	consumer	NOUN
taxlaw-2797	548	5	may	may	AUX
taxlaw-2797	548	6	be	be	AUX
taxlaw-2797	548	7	better	well	ADV
taxlaw-2797	548	8	aware	aware	ADJ
taxlaw-2797	548	9	,	,	PUNCT
taxlaw-2797	548	10	or	or	CCONJ
taxlaw-2797	548	11	invest	invest	VERB
taxlaw-2797	548	12	further	further	ADJ
taxlaw-2797	548	13	effort	effort	NOUN
taxlaw-2797	548	14	in	in	ADP
taxlaw-2797	548	15	becoming	become	VERB
taxlaw-2797	548	16	aware	aware	ADJ
taxlaw-2797	548	17	of	of	ADP
taxlaw-2797	548	18	non	non	ADJ
taxlaw-2797	548	19	-	-	ADJ
taxlaw-2797	548	20	included	include	VERB
taxlaw-2797	548	21	taxes	taxis	NOUN
taxlaw-2797	548	22	on	on	ADP
taxlaw-2797	548	23	expensive	expensive	ADJ
taxlaw-2797	548	24	goods.104	goods.104	NOUN
taxlaw-2797	548	25	consumers	consumer	NOUN
taxlaw-2797	548	26	may	may	AUX
taxlaw-2797	548	27	tend	tend	VERB
taxlaw-2797	548	28	to	to	PART
taxlaw-2797	548	29	take	take	VERB
taxlaw-2797	548	30	the	the	DET
taxlaw-2797	548	31	extra	extra	ADJ
taxlaw-2797	548	32	effort	effort	NOUN
taxlaw-2797	548	33	required	require	VERB
taxlaw-2797	548	34	to	to	PART
taxlaw-2797	548	35	overcome	overcome	VERB
taxlaw-2797	548	36	their	their	PRON
taxlaw-2797	548	37	bias	bias	NOUN
taxlaw-2797	548	38	(	(	PUNCT
taxlaw-2797	548	39	for	for	ADP
taxlaw-2797	548	40	example	example	NOUN
taxlaw-2797	548	41	,	,	PUNCT
taxlaw-2797	548	42	by	by	ADP
taxlaw-2797	548	43	using	use	VERB
taxlaw-2797	548	44	specialized	specialized	ADJ
taxlaw-2797	548	45	assistance	assistance	NOUN
taxlaw-2797	548	46	)	)	PUNCT
taxlaw-2797	548	47	and	and	CCONJ
taxlaw-2797	548	48	find	find	VERB
taxlaw-2797	548	49	out	out	ADP
taxlaw-2797	548	50	the	the	DET
taxlaw-2797	548	51	relevant	relevant	ADJ
taxlaw-2797	548	52	taxes	taxis	NOUN
taxlaw-2797	548	53	when	when	SCONJ
taxlaw-2797	548	54	they	they	PRON
taxlaw-2797	548	55	buy	buy	VERB
taxlaw-2797	548	56	a	a	DET
taxlaw-2797	548	57	house	house	NOUN
taxlaw-2797	548	58	or	or	CCONJ
taxlaw-2797	548	59	a	a	DET
taxlaw-2797	548	60	car	car	NOUN
taxlaw-2797	548	61	.	.	PUNCT
taxlaw-2797	549	1	if	if	SCONJ
taxlaw-2797	549	2	consumers	consumer	NOUN
taxlaw-2797	549	3	are	be	AUX
taxlaw-2797	549	4	aware	aware	ADJ
taxlaw-2797	549	5	of	of	ADP
taxlaw-2797	549	6	non	non	ADJ
taxlaw-2797	549	7	-	-	ADJ
taxlaw-2797	549	8	indicated	indicate	VERB
taxlaw-2797	549	9	103	103	NUM
taxlaw-2797	549	10	.	.	PUNCT
taxlaw-2797	550	1	there	there	PRON
taxlaw-2797	550	2	might	might	AUX
taxlaw-2797	550	3	be	be	AUX
taxlaw-2797	550	4	political	political	ADJ
taxlaw-2797	550	5	,	,	PUNCT
taxlaw-2797	550	6	and	and	CCONJ
taxlaw-2797	550	7	hence	hence	ADV
taxlaw-2797	550	8	social	social	ADJ
taxlaw-2797	550	9	,	,	PUNCT
taxlaw-2797	550	10	ramifications	ramification	NOUN
taxlaw-2797	550	11	to	to	ADP
taxlaw-2797	550	12	such	such	DET
taxlaw-2797	550	13	a	a	DET
taxlaw-2797	550	14	misleading	misleading	ADJ
taxlaw-2797	550	15	policy	policy	NOUN
taxlaw-2797	550	16	.	.	PUNCT
taxlaw-2797	551	1	these	these	DET
taxlaw-2797	551	2	types	type	NOUN
taxlaw-2797	551	3	of	of	ADP
taxlaw-2797	551	4	potential	potential	ADJ
taxlaw-2797	551	5	adverse	adverse	ADJ
taxlaw-2797	551	6	political	political	ADJ
taxlaw-2797	551	7	outcomes	outcome	NOUN
taxlaw-2797	551	8	should	should	AUX
taxlaw-2797	551	9	be	be	AUX
taxlaw-2797	551	10	generally	generally	ADV
taxlaw-2797	551	11	accounted	account	VERB
taxlaw-2797	551	12	for	for	ADP
taxlaw-2797	551	13	,	,	PUNCT
taxlaw-2797	551	14	and	and	CCONJ
taxlaw-2797	551	15	may	may	AUX
taxlaw-2797	551	16	reverse	reverse	VERB
taxlaw-2797	551	17	the	the	DET
taxlaw-2797	551	18	policy	policy	NOUN
taxlaw-2797	551	19	recommendation	recommendation	NOUN
taxlaw-2797	551	20	,	,	PUNCT
taxlaw-2797	551	21	though	though	SCONJ
taxlaw-2797	551	22	not	not	PART
taxlaw-2797	551	23	the	the	DET
taxlaw-2797	551	24	analysis	analysis	NOUN
taxlaw-2797	551	25	and	and	CCONJ
taxlaw-2797	551	26	its	its	PRON
taxlaw-2797	551	27	conclusion	conclusion	NOUN
taxlaw-2797	551	28	.	.	PUNCT
taxlaw-2797	552	1	yet	yet	ADV
taxlaw-2797	552	2	,	,	PUNCT
taxlaw-2797	552	3	if	if	SCONJ
taxlaw-2797	552	4	such	such	ADJ
taxlaw-2797	552	5	“	"	PUNCT
taxlaw-2797	552	6	consumers	consumer	NOUN
taxlaw-2797	552	7	misleading	misleading	ADJ
taxlaw-2797	552	8	”	"	PUNCT
taxlaw-2797	552	9	policy	policy	NOUN
taxlaw-2797	552	10	is	be	AUX
taxlaw-2797	552	11	clearly	clearly	ADV
taxlaw-2797	552	12	designed	design	VERB
taxlaw-2797	552	13	for	for	ADP
taxlaw-2797	552	14	the	the	DET
taxlaw-2797	552	15	benefit	benefit	NOUN
taxlaw-2797	552	16	of	of	ADP
taxlaw-2797	552	17	consumers	consumer	NOUN
taxlaw-2797	552	18	,	,	PUNCT
taxlaw-2797	552	19	as	as	SCONJ
taxlaw-2797	552	20	explained	explain	VERB
taxlaw-2797	552	21	in	in	ADP
taxlaw-2797	552	22	this	this	DET
taxlaw-2797	552	23	section	section	NOUN
taxlaw-2797	552	24	,	,	PUNCT
taxlaw-2797	552	25	no	no	DET
taxlaw-2797	552	26	such	such	ADJ
taxlaw-2797	552	27	adverse	adverse	ADJ
taxlaw-2797	552	28	political	political	ADJ
taxlaw-2797	552	29	outcomes	outcome	NOUN
taxlaw-2797	552	30	should	should	AUX
taxlaw-2797	552	31	be	be	AUX
taxlaw-2797	552	32	expected	expect	VERB
taxlaw-2797	552	33	.	.	PUNCT
taxlaw-2797	553	1	see	see	VERB
taxlaw-2797	553	2	also	also	ADV
taxlaw-2797	553	3	a	a	DET
taxlaw-2797	553	4	related	related	ADJ
taxlaw-2797	553	5	discussion	discussion	NOUN
taxlaw-2797	553	6	of	of	ADP
taxlaw-2797	553	7	the	the	DET
taxlaw-2797	553	8	fiscal	fiscal	ADJ
taxlaw-2797	553	9	illusion	illusion	NOUN
taxlaw-2797	553	10	hypothesis	hypothesis	NOUN
taxlaw-2797	553	11	in	in	ADP
taxlaw-2797	553	12	section	section	NOUN
taxlaw-2797	553	13	vi	vi	PROPN
taxlaw-2797	553	14	,	,	PUNCT
taxlaw-2797	553	15	infra	infra	NOUN
taxlaw-2797	553	16	.	.	PUNCT
taxlaw-2797	554	1	104	104	NUM
taxlaw-2797	554	2	.	.	PUNCT
taxlaw-2797	555	1	this	this	PRON
taxlaw-2797	555	2	may	may	AUX
taxlaw-2797	555	3	also	also	ADV
taxlaw-2797	555	4	be	be	AUX
taxlaw-2797	555	5	the	the	DET
taxlaw-2797	555	6	case	case	NOUN
taxlaw-2797	555	7	for	for	ADP
taxlaw-2797	555	8	recurring	recur	VERB
taxlaw-2797	555	9	consumption	consumption	NOUN
taxlaw-2797	555	10	goods	good	NOUN
taxlaw-2797	555	11	;	;	PUNCT
taxlaw-2797	555	12	multiple	multiple	ADJ
taxlaw-2797	555	13	identical	identical	ADJ
taxlaw-2797	555	14	transactions	transaction	NOUN
taxlaw-2797	555	15	may	may	AUX
taxlaw-2797	555	16	induce	induce	VERB
taxlaw-2797	555	17	consumers	consumer	NOUN
taxlaw-2797	555	18	to	to	PART
taxlaw-2797	555	19	acquire	acquire	VERB
taxlaw-2797	555	20	tax	tax	NOUN
taxlaw-2797	555	21	information	information	NOUN
taxlaw-2797	555	22	.	.	PUNCT
taxlaw-2797	556	1	in	in	ADP
taxlaw-2797	556	2	this	this	DET
taxlaw-2797	556	3	case	case	NOUN
taxlaw-2797	556	4	,	,	PUNCT
taxlaw-2797	556	5	since	since	SCONJ
taxlaw-2797	556	6	typically	typically	ADV
taxlaw-2797	556	7	recurring	recur	VERB
taxlaw-2797	556	8	transactions	transaction	NOUN
taxlaw-2797	556	9	are	be	AUX
taxlaw-2797	556	10	inversely	inversely	ADV
taxlaw-2797	556	11	correlated	correlate	VERB
taxlaw-2797	556	12	with	with	ADP
taxlaw-2797	556	13	transaction	transaction	NOUN
taxlaw-2797	556	14	prices	price	NOUN
taxlaw-2797	556	15	(	(	PUNCT
taxlaw-2797	556	16	i.e.	i.e.	X
taxlaw-2797	556	17	,	,	PUNCT
taxlaw-2797	556	18	low	low	ADJ
taxlaw-2797	556	19	-	-	PUNCT
taxlaw-2797	556	20	price	price	NOUN
taxlaw-2797	556	21	transactions	transaction	NOUN
taxlaw-2797	556	22	are	be	AUX
taxlaw-2797	556	23	much	much	ADV
taxlaw-2797	556	24	more	more	ADV
taxlaw-2797	556	25	common	common	ADJ
taxlaw-2797	556	26	then	then	ADV
taxlaw-2797	556	27	high	high	ADJ
taxlaw-2797	556	28	-	-	PUNCT
taxlaw-2797	556	29	price	price	NOUN
taxlaw-2797	556	30	transactions	transaction	NOUN
taxlaw-2797	556	31	)	)	PUNCT
taxlaw-2797	556	32	,	,	PUNCT
taxlaw-2797	556	33	the	the	DET
taxlaw-2797	556	34	conclusion	conclusion	NOUN
taxlaw-2797	556	35	might	might	AUX
taxlaw-2797	556	36	be	be	AUX
taxlaw-2797	556	37	that	that	PRON
taxlaw-2797	556	38	misperception	misperception	NOUN
taxlaw-2797	556	39	of	of	ADP
taxlaw-2797	556	40	taxes	taxis	NOUN
taxlaw-2797	556	41	does	do	AUX
taxlaw-2797	556	42	not	not	PART
taxlaw-2797	556	43	vary	vary	VERB
taxlaw-2797	556	44	systematically	systematically	ADV
taxlaw-2797	556	45	across	across	ADP
taxlaw-2797	556	46	consumption	consumption	NOUN
taxlaw-2797	556	47	items	item	NOUN
taxlaw-2797	556	48	.	.	PUNCT
taxlaw-2797	557	1	2010	2010	NUM
taxlaw-2797	557	2	]	]	PUNCT
taxlaw-2797	557	3	tax	tax	NOUN
taxlaw-2797	557	4	-	-	PUNCT
taxlaw-2797	557	5	exclusive	exclusive	ADJ
taxlaw-2797	557	6	prici	prici	NOUN
taxlaw-2797	557	7	�	�	PROPN
taxlaw-2797	557	8	g	g	PROPN
taxlaw-2797	557	9	241	241	NUM
taxlaw-2797	557	10	taxes	taxis	NOUN
taxlaw-2797	557	11	to	to	ADP
taxlaw-2797	557	12	varying	vary	VERB
taxlaw-2797	557	13	degrees	degree	NOUN
taxlaw-2797	557	14	across	across	ADP
taxlaw-2797	557	15	consumption	consumption	NOUN
taxlaw-2797	557	16	items	item	NOUN
taxlaw-2797	557	17	,	,	PUNCT
taxlaw-2797	557	18	their	their	PRON
taxlaw-2797	557	19	choices	choice	NOUN
taxlaw-2797	557	20	will	will	AUX
taxlaw-2797	557	21	be	be	AUX
taxlaw-2797	557	22	distorted	distort	VERB
taxlaw-2797	557	23	.	.	PUNCT
taxlaw-2797	558	1	that	that	PRON
taxlaw-2797	558	2	is	is	ADV
taxlaw-2797	558	3	,	,	PUNCT
taxlaw-2797	558	4	perceived	perceive	VERB
taxlaw-2797	558	5	relative	relative	ADJ
taxlaw-2797	558	6	prices	price	NOUN
taxlaw-2797	558	7	are	be	AUX
taxlaw-2797	558	8	different	different	ADJ
taxlaw-2797	558	9	than	than	ADP
taxlaw-2797	558	10	the	the	DET
taxlaw-2797	558	11	relative	relative	ADJ
taxlaw-2797	558	12	market	market	NOUN
taxlaw-2797	558	13	prices	price	NOUN
taxlaw-2797	558	14	in	in	ADP
taxlaw-2797	558	15	a	a	DET
taxlaw-2797	558	16	no	no	DET
taxlaw-2797	558	17	-	-	PUNCT
taxlaw-2797	558	18	tax	tax	NOUN
taxlaw-2797	558	19	world	world	NOUN
taxlaw-2797	558	20	.	.	PUNCT
taxlaw-2797	559	1	this	this	PRON
taxlaw-2797	559	2	means	mean	VERB
taxlaw-2797	559	3	that	that	SCONJ
taxlaw-2797	559	4	while	while	SCONJ
taxlaw-2797	559	5	tax	tax	NOUN
taxlaw-2797	559	6	-	-	PUNCT
taxlaw-2797	559	7	exclusive	exclusive	ADJ
taxlaw-2797	559	8	prices	price	NOUN
taxlaw-2797	559	9	allow	allow	VERB
taxlaw-2797	559	10	avoiding	avoid	VERB
taxlaw-2797	559	11	(	(	PUNCT
taxlaw-2797	559	12	or	or	CCONJ
taxlaw-2797	559	13	reducing	reduce	VERB
taxlaw-2797	559	14	)	)	PUNCT
taxlaw-2797	559	15	one	one	NUM
taxlaw-2797	559	16	kind	kind	NOUN
taxlaw-2797	559	17	of	of	ADP
taxlaw-2797	559	18	distortion	distortion	NOUN
taxlaw-2797	559	19	between	between	ADP
taxlaw-2797	559	20	work	work	NOUN
taxlaw-2797	559	21	and	and	CCONJ
taxlaw-2797	559	22	leisure	leisure	NOUN
taxlaw-2797	559	23	,	,	PUNCT
taxlaw-2797	559	24	another	another	DET
taxlaw-2797	559	25	kind	kind	NOUN
taxlaw-2797	559	26	of	of	ADP
taxlaw-2797	559	27	distortion	distortion	NOUN
taxlaw-2797	559	28	is	be	AUX
taxlaw-2797	559	29	generated	generate	VERB
taxlaw-2797	559	30	—	—	PUNCT
taxlaw-2797	559	31	a	a	DET
taxlaw-2797	559	32	distortion	distortion	NOUN
taxlaw-2797	559	33	between	between	ADP
taxlaw-2797	559	34	the	the	DET
taxlaw-2797	559	35	consumption	consumption	NOUN
taxlaw-2797	559	36	of	of	ADP
taxlaw-2797	559	37	various	various	ADJ
taxlaw-2797	559	38	goods	good	NOUN
taxlaw-2797	559	39	.	.	PUNCT
taxlaw-2797	560	1	misperceiving	misperceive	VERB
taxlaw-2797	560	2	non	non	ADJ
taxlaw-2797	560	3	-	-	ADJ
taxlaw-2797	560	4	included	include	VERB
taxlaw-2797	560	5	taxes	taxis	NOUN
taxlaw-2797	560	6	avoids	avoid	VERB
taxlaw-2797	560	7	(	(	PUNCT
taxlaw-2797	560	8	or	or	CCONJ
taxlaw-2797	560	9	diminishes	diminish	VERB
taxlaw-2797	560	10	)	)	PUNCT
taxlaw-2797	560	11	the	the	DET
taxlaw-2797	560	12	former	former	ADJ
taxlaw-2797	560	13	kind	kind	NOUN
taxlaw-2797	560	14	of	of	ADP
taxlaw-2797	560	15	distortion	distortion	NOUN
taxlaw-2797	560	16	but	but	CCONJ
taxlaw-2797	560	17	may	may	AUX
taxlaw-2797	560	18	also	also	ADV
taxlaw-2797	560	19	cause	cause	VERB
taxlaw-2797	560	20	the	the	DET
taxlaw-2797	560	21	latter	latter	ADJ
taxlaw-2797	560	22	.	.	PUNCT
taxlaw-2797	561	1	avoiding	avoid	VERB
taxlaw-2797	561	2	the	the	DET
taxlaw-2797	561	3	distortion	distortion	NOUN
taxlaw-2797	561	4	across	across	ADP
taxlaw-2797	561	5	consumption	consumption	NOUN
taxlaw-2797	561	6	goods	good	NOUN
taxlaw-2797	561	7	by	by	ADP
taxlaw-2797	561	8	tax	tax	NOUN
taxlaw-2797	561	9	-	-	PUNCT
taxlaw-2797	561	10	inclusion	inclusion	NOUN
taxlaw-2797	561	11	pricing	pricing	NOUN
taxlaw-2797	561	12	would	would	AUX
taxlaw-2797	561	13	restore	restore	VERB
taxlaw-2797	561	14	the	the	DET
taxlaw-2797	561	15	work	work	NOUN
taxlaw-2797	561	16	-	-	PUNCT
taxlaw-2797	561	17	leisure	leisure	NOUN
taxlaw-2797	561	18	distortion	distortion	NOUN
taxlaw-2797	561	19	.	.	PUNCT
taxlaw-2797	562	1	it	it	PRON
taxlaw-2797	562	2	is	be	AUX
taxlaw-2797	562	3	unclear	unclear	ADJ
taxlaw-2797	562	4	a	a	DET
taxlaw-2797	562	5	priori	priori	ADJ
taxlaw-2797	562	6	which	which	PRON
taxlaw-2797	562	7	of	of	ADP
taxlaw-2797	562	8	the	the	DET
taxlaw-2797	562	9	two	two	NUM
taxlaw-2797	562	10	choices	choice	NOUN
taxlaw-2797	562	11	is	be	AUX
taxlaw-2797	562	12	welfare	welfare	NOUN
taxlaw-2797	562	13	maximizing	maximize	VERB
taxlaw-2797	562	14	.	.	PUNCT
taxlaw-2797	563	1	a	a	DET
taxlaw-2797	563	2	second	second	ADJ
taxlaw-2797	563	3	caveat	caveat	NOUN
taxlaw-2797	563	4	relates	relate	VERB
taxlaw-2797	563	5	to	to	ADP
taxlaw-2797	563	6	the	the	DET
taxlaw-2797	563	7	income	income	NOUN
taxlaw-2797	563	8	effect	effect	NOUN
taxlaw-2797	563	9	.	.	PUNCT
taxlaw-2797	564	1	the	the	DET
taxlaw-2797	564	2	welfare	welfare	NOUN
taxlaw-2797	564	3	implications	implication	NOUN
taxlaw-2797	564	4	of	of	ADP
taxlaw-2797	564	5	changes	change	NOUN
taxlaw-2797	564	6	in	in	ADP
taxlaw-2797	564	7	behavior	behavior	NOUN
taxlaw-2797	564	8	due	due	ADJ
taxlaw-2797	564	9	the	the	DET
taxlaw-2797	564	10	income	income	NOUN
taxlaw-2797	564	11	and	and	CCONJ
taxlaw-2797	564	12	substitution	substitution	NOUN
taxlaw-2797	564	13	effects	effect	NOUN
taxlaw-2797	564	14	are	be	AUX
taxlaw-2797	564	15	different	different	ADJ
taxlaw-2797	564	16	.	.	PUNCT
taxlaw-2797	565	1	as	as	SCONJ
taxlaw-2797	565	2	explained	explain	VERB
taxlaw-2797	565	3	above	above	ADV
taxlaw-2797	565	4	,	,	PUNCT
taxlaw-2797	565	5	revised	revise	VERB
taxlaw-2797	565	6	choices	choice	NOUN
taxlaw-2797	565	7	due	due	ADJ
taxlaw-2797	565	8	the	the	DET
taxlaw-2797	565	9	substitution	substitution	NOUN
taxlaw-2797	565	10	effect	effect	NOUN
taxlaw-2797	565	11	,	,	PUNCT
taxlaw-2797	565	12	given	give	VERB
taxlaw-2797	565	13	revenue	revenue	NOUN
taxlaw-2797	565	14	-	-	PUNCT
taxlaw-2797	565	15	neutrality	neutrality	NOUN
taxlaw-2797	565	16	,	,	PUNCT
taxlaw-2797	565	17	are	be	AUX
taxlaw-2797	565	18	welfare	welfare	NOUN
taxlaw-2797	565	19	reducing	reduce	VERB
taxlaw-2797	565	20	since	since	SCONJ
taxlaw-2797	565	21	individuals	individual	NOUN
taxlaw-2797	565	22	will	will	AUX
taxlaw-2797	565	23	be	be	AUX
taxlaw-2797	565	24	better	well	ADJ
taxlaw-2797	565	25	off	off	ADP
taxlaw-2797	565	26	not	not	PART
taxlaw-2797	565	27	changing	change	VERB
taxlaw-2797	565	28	their	their	PRON
taxlaw-2797	565	29	behavior	behavior	NOUN
taxlaw-2797	565	30	while	while	SCONJ
taxlaw-2797	565	31	paying	pay	VERB
taxlaw-2797	565	32	the	the	DET
taxlaw-2797	565	33	same	same	ADJ
taxlaw-2797	565	34	amount	amount	NOUN
taxlaw-2797	565	35	of	of	ADP
taxlaw-2797	565	36	tax	tax	NOUN
taxlaw-2797	565	37	.	.	PUNCT
taxlaw-2797	566	1	the	the	DET
taxlaw-2797	566	2	implications	implication	NOUN
taxlaw-2797	566	3	of	of	ADP
taxlaw-2797	566	4	the	the	DET
taxlaw-2797	566	5	income	income	NOUN
taxlaw-2797	566	6	effect	effect	NOUN
taxlaw-2797	566	7	on	on	ADP
taxlaw-2797	566	8	individual	individual	ADJ
taxlaw-2797	566	9	welfare	welfare	NOUN
taxlaw-2797	566	10	are	be	AUX
taxlaw-2797	566	11	different	different	ADJ
taxlaw-2797	566	12	.	.	PUNCT
taxlaw-2797	567	1	individuals	individual	NOUN
taxlaw-2797	567	2	are	be	AUX
taxlaw-2797	567	3	better	well	ADJ
taxlaw-2797	567	4	off	off	ADP
taxlaw-2797	567	5	changing	change	VERB
taxlaw-2797	567	6	their	their	PRON
taxlaw-2797	567	7	behavior	behavior	NOUN
taxlaw-2797	567	8	due	due	ADP
taxlaw-2797	567	9	to	to	ADP
taxlaw-2797	567	10	the	the	DET
taxlaw-2797	567	11	income	income	NOUN
taxlaw-2797	567	12	effect	effect	NOUN
taxlaw-2797	567	13	—	—	PUNCT
taxlaw-2797	567	14	i.e.	i.e.	X
taxlaw-2797	567	15	,	,	PUNCT
taxlaw-2797	567	16	due	due	ADP
taxlaw-2797	567	17	to	to	ADP
taxlaw-2797	567	18	a	a	DET
taxlaw-2797	567	19	decrease	decrease	NOUN
taxlaw-2797	567	20	in	in	ADP
taxlaw-2797	567	21	wealth	wealth	NOUN
taxlaw-2797	567	22	.	.	PUNCT
taxlaw-2797	568	1	whether	whether	SCONJ
taxlaw-2797	568	2	an	an	DET
taxlaw-2797	568	3	individual	individual	ADJ
taxlaw-2797	568	4	wealth	wealth	NOUN
taxlaw-2797	568	5	decreases	decrease	VERB
taxlaw-2797	568	6	due	due	ADP
taxlaw-2797	568	7	to	to	ADP
taxlaw-2797	568	8	consumption	consumption	NOUN
taxlaw-2797	568	9	taxes	taxis	NOUN
taxlaw-2797	568	10	,	,	PUNCT
taxlaw-2797	568	11	theft	theft	NOUN
taxlaw-2797	568	12	,	,	PUNCT
taxlaw-2797	568	13	donation	donation	NOUN
taxlaw-2797	568	14	,	,	PUNCT
taxlaw-2797	568	15	or	or	CCONJ
taxlaw-2797	568	16	any	any	DET
taxlaw-2797	568	17	other	other	ADJ
taxlaw-2797	568	18	reason	reason	NOUN
taxlaw-2797	568	19	,	,	PUNCT
taxlaw-2797	568	20	she	she	PRON
taxlaw-2797	568	21	will	will	AUX
taxlaw-2797	568	22	be	be	AUX
taxlaw-2797	568	23	better	well	ADJ
taxlaw-2797	568	24	off	off	ADP
taxlaw-2797	568	25	adjusting	adjust	VERB
taxlaw-2797	568	26	(	(	PUNCT
taxlaw-2797	568	27	that	that	PRON
taxlaw-2797	568	28	is	is	ADV
taxlaw-2797	568	29	,	,	PUNCT
taxlaw-2797	568	30	optimizing	optimize	VERB
taxlaw-2797	568	31	)	)	PUNCT
taxlaw-2797	568	32	her	her	PRON
taxlaw-2797	568	33	behavior	behavior	NOUN
taxlaw-2797	568	34	accordingly	accordingly	ADV
taxlaw-2797	568	35	.	.	PUNCT
taxlaw-2797	569	1	unlike	unlike	ADP
taxlaw-2797	569	2	the	the	DET
taxlaw-2797	569	3	change	change	NOUN
taxlaw-2797	569	4	in	in	ADP
taxlaw-2797	569	5	behavior	behavior	NOUN
taxlaw-2797	569	6	due	due	ADP
taxlaw-2797	569	7	to	to	ADP
taxlaw-2797	569	8	adjusted	adjust	VERB
taxlaw-2797	569	9	relative	relative	ADJ
taxlaw-2797	569	10	market	market	NOUN
taxlaw-2797	569	11	prices	price	NOUN
taxlaw-2797	569	12	(	(	PUNCT
taxlaw-2797	569	13	i.e.	i.e.	X
taxlaw-2797	569	14	,	,	PUNCT
taxlaw-2797	569	15	the	the	DET
taxlaw-2797	569	16	substitution	substitution	NOUN
taxlaw-2797	569	17	effect	effect	NOUN
taxlaw-2797	569	18	)	)	PUNCT
taxlaw-2797	569	19	that	that	PRON
taxlaw-2797	569	20	offers	offer	VERB
taxlaw-2797	569	21	a	a	DET
taxlaw-2797	569	22	representative	representative	ADJ
taxlaw-2797	569	23	individual	individual	NOUN
taxlaw-2797	569	24	no	no	DET
taxlaw-2797	569	25	utility	utility	NOUN
taxlaw-2797	569	26	under	under	ADP
taxlaw-2797	569	27	a	a	DET
taxlaw-2797	569	28	revenue	revenue	NOUN
taxlaw-2797	569	29	-	-	PUNCT
taxlaw-2797	569	30	neutral	neutral	ADJ
taxlaw-2797	569	31	system	system	NOUN
taxlaw-2797	569	32	,	,	PUNCT
taxlaw-2797	569	33	changing	change	VERB
taxlaw-2797	569	34	her	her	PRON
taxlaw-2797	569	35	behavior	behavior	NOUN
taxlaw-2797	569	36	due	due	ADJ
taxlaw-2797	569	37	the	the	DET
taxlaw-2797	569	38	fact	fact	NOUN
taxlaw-2797	569	39	she	she	PRON
taxlaw-2797	569	40	is	be	AUX
taxlaw-2797	569	41	poorer	poor	ADJ
taxlaw-2797	569	42	is	be	AUX
taxlaw-2797	569	43	beneficial	beneficial	ADJ
taxlaw-2797	569	44	.	.	PUNCT
taxlaw-2797	570	1	indeed	indeed	ADV
taxlaw-2797	570	2	,	,	PUNCT
taxlaw-2797	570	3	as	as	SCONJ
taxlaw-2797	570	4	explained	explain	VERB
taxlaw-2797	570	5	above	above	ADV
taxlaw-2797	570	6	,	,	PUNCT
taxlaw-2797	570	7	the	the	DET
taxlaw-2797	570	8	income	income	NOUN
taxlaw-2797	570	9	effect	effect	NOUN
taxlaw-2797	570	10	is	be	AUX
taxlaw-2797	570	11	unavoidable	unavoidable	ADJ
taxlaw-2797	570	12	as	as	SCONJ
taxlaw-2797	570	13	taxpayers	taxpayer	NOUN
taxlaw-2797	570	14	pay	pay	VERB
taxlaw-2797	570	15	the	the	DET
taxlaw-2797	570	16	tax	tax	NOUN
taxlaw-2797	570	17	and	and	CCONJ
taxlaw-2797	570	18	in	in	ADP
taxlaw-2797	570	19	fact	fact	NOUN
taxlaw-2797	570	20	become	become	VERB
taxlaw-2797	570	21	poorer	poor	ADJ
taxlaw-2797	570	22	.	.	PUNCT
taxlaw-2797	571	1	but	but	CCONJ
taxlaw-2797	571	2	what	what	PRON
taxlaw-2797	571	3	if	if	SCONJ
taxlaw-2797	571	4	individuals	individual	NOUN
taxlaw-2797	571	5	are	be	AUX
taxlaw-2797	571	6	unaware	unaware	ADJ
taxlaw-2797	571	7	of	of	ADP
taxlaw-2797	571	8	their	their	PRON
taxlaw-2797	571	9	decrease	decrease	NOUN
taxlaw-2797	571	10	in	in	ADP
taxlaw-2797	571	11	wealth	wealth	NOUN
taxlaw-2797	571	12	?	?	PUNCT
taxlaw-2797	572	1	if	if	SCONJ
taxlaw-2797	572	2	confused	confused	ADJ
taxlaw-2797	572	3	individuals	individual	NOUN
taxlaw-2797	572	4	are	be	AUX
taxlaw-2797	572	5	unaware	unaware	ADJ
taxlaw-2797	572	6	of	of	ADP
taxlaw-2797	572	7	non	non	ADJ
taxlaw-2797	572	8	-	-	ADJ
taxlaw-2797	572	9	indicated	indicate	VERB
taxlaw-2797	572	10	consumption	consumption	NOUN
taxlaw-2797	572	11	taxes	taxis	NOUN
taxlaw-2797	572	12	,	,	PUNCT
taxlaw-2797	572	13	they	they	PRON
taxlaw-2797	572	14	may	may	AUX
taxlaw-2797	572	15	also	also	ADV
taxlaw-2797	572	16	be	be	AUX
taxlaw-2797	572	17	unaware	unaware	ADJ
taxlaw-2797	572	18	that	that	SCONJ
taxlaw-2797	572	19	their	their	PRON
taxlaw-2797	572	20	real	real	ADJ
taxlaw-2797	572	21	wealth	wealth	NOUN
taxlaw-2797	572	22	(	(	PUNCT
taxlaw-2797	572	23	or	or	CCONJ
taxlaw-2797	572	24	purchasing	purchase	VERB
taxlaw-2797	572	25	power	power	NOUN
taxlaw-2797	572	26	)	)	PUNCT
taxlaw-2797	572	27	has	have	AUX
taxlaw-2797	572	28	decreased	decrease	VERB
taxlaw-2797	572	29	due	due	ADJ
taxlaw-2797	572	30	to	to	ADP
taxlaw-2797	572	31	such	such	ADJ
taxlaw-2797	572	32	taxes	taxis	NOUN
taxlaw-2797	572	33	,	,	PUNCT
taxlaw-2797	572	34	although	although	SCONJ
taxlaw-2797	572	35	they	they	PRON
taxlaw-2797	572	36	actually	actually	ADV
taxlaw-2797	572	37	pay	pay	VERB
taxlaw-2797	572	38	taxes	taxis	NOUN
taxlaw-2797	572	39	.	.	PUNCT
taxlaw-2797	573	1	given	give	VERB
taxlaw-2797	573	2	individual	individual	ADJ
taxlaw-2797	573	3	(	(	PUNCT
taxlaw-2797	573	4	nominal	nominal	ADJ
taxlaw-2797	573	5	)	)	PUNCT
taxlaw-2797	573	6	income	income	NOUN
taxlaw-2797	573	7	,	,	PUNCT
taxlaw-2797	573	8	lower	low	ADJ
taxlaw-2797	573	9	market	market	NOUN
taxlaw-2797	573	10	prices	price	NOUN
taxlaw-2797	573	11	increase	increase	VERB
taxlaw-2797	573	12	her	her	PRON
taxlaw-2797	573	13	real	real	ADJ
taxlaw-2797	573	14	income	income	NOUN
taxlaw-2797	573	15	;	;	PUNCT
taxlaw-2797	573	16	she	she	PRON
taxlaw-2797	573	17	can	can	AUX
taxlaw-2797	573	18	consume	consume	VERB
taxlaw-2797	573	19	more	more	ADJ
taxlaw-2797	573	20	with	with	ADP
taxlaw-2797	573	21	the	the	DET
taxlaw-2797	573	22	same	same	ADJ
taxlaw-2797	573	23	amount	amount	NOUN
taxlaw-2797	573	24	of	of	ADP
taxlaw-2797	573	25	resources	resource	NOUN
taxlaw-2797	573	26	.	.	PUNCT
taxlaw-2797	574	1	hence	hence	ADV
taxlaw-2797	574	2	,	,	PUNCT
taxlaw-2797	574	3	individual	individual	ADJ
taxlaw-2797	574	4	underestimation	underestimation	NOUN
taxlaw-2797	574	5	of	of	ADP
taxlaw-2797	574	6	market	market	NOUN
taxlaw-2797	574	7	prices	price	NOUN
taxlaw-2797	574	8	due	due	ADP
taxlaw-2797	574	9	to	to	ADP
taxlaw-2797	574	10	ignorance	ignorance	NOUN
taxlaw-2797	574	11	of	of	ADP
taxlaw-2797	574	12	sales	sale	NOUN
taxlaw-2797	574	13	taxes	taxis	NOUN
taxlaw-2797	574	14	is	be	AUX
taxlaw-2797	574	15	equivalent	equivalent	ADJ
taxlaw-2797	574	16	to	to	ADP
taxlaw-2797	574	17	individual	individual	ADJ
taxlaw-2797	574	18	overestimation	overestimation	NOUN
taxlaw-2797	574	19	of	of	ADP
taxlaw-2797	574	20	real	real	ADJ
taxlaw-2797	574	21	income	income	NOUN
taxlaw-2797	574	22	.	.	PUNCT
taxlaw-2797	575	1	in	in	ADP
taxlaw-2797	575	2	simple	simple	ADJ
taxlaw-2797	575	3	words	word	NOUN
taxlaw-2797	575	4	,	,	PUNCT
taxlaw-2797	575	5	if	if	SCONJ
taxlaw-2797	575	6	individuals	individual	NOUN
taxlaw-2797	575	7	believe	believe	VERB
taxlaw-2797	575	8	market	market	NOUN
taxlaw-2797	575	9	prices	price	NOUN
taxlaw-2797	575	10	are	be	AUX
taxlaw-2797	575	11	lower	low	ADJ
taxlaw-2797	575	12	than	than	ADP
taxlaw-2797	575	13	actual	actual	ADJ
taxlaw-2797	575	14	,	,	PUNCT
taxlaw-2797	575	15	they	they	PRON
taxlaw-2797	575	16	feel	feel	VERB
taxlaw-2797	575	17	richer	rich	ADJ
taxlaw-2797	575	18	;	;	PUNCT
taxlaw-2797	575	19	they	they	PRON
taxlaw-2797	575	20	feel	feel	VERB
taxlaw-2797	575	21	they	they	PRON
taxlaw-2797	575	22	can	can	AUX
taxlaw-2797	575	23	purchase	purchase	VERB
taxlaw-2797	575	24	and	and	CCONJ
taxlaw-2797	575	25	consume	consume	VERB
taxlaw-2797	575	26	more	more	ADJ
taxlaw-2797	575	27	than	than	SCONJ
taxlaw-2797	575	28	they	they	PRON
taxlaw-2797	575	29	can	can	AUX
taxlaw-2797	575	30	actually	actually	ADV
taxlaw-2797	575	31	do	do	VERB
taxlaw-2797	575	32	using	use	VERB
taxlaw-2797	575	33	their	their	PRON
taxlaw-2797	575	34	income.105	income.105	NOUN
taxlaw-2797	575	35	this	this	PRON
taxlaw-2797	575	36	implies	imply	VERB
taxlaw-2797	575	37	that	that	SCONJ
taxlaw-2797	575	38	the	the	DET
taxlaw-2797	575	39	income	income	NOUN
taxlaw-2797	575	40	effect	effect	NOUN
taxlaw-2797	575	41	may	may	AUX
taxlaw-2797	575	42	not	not	PART
taxlaw-2797	575	43	come	come	VERB
taxlaw-2797	575	44	105	105	NUM
taxlaw-2797	575	45	.	.	PUNCT
taxlaw-2797	576	1	for	for	ADP
taxlaw-2797	576	2	example	example	NOUN
taxlaw-2797	576	3	,	,	PUNCT
taxlaw-2797	576	4	assume	assume	VERB
taxlaw-2797	576	5	an	an	DET
taxlaw-2797	576	6	individual	individual	NOUN
taxlaw-2797	576	7	's	's	PART
taxlaw-2797	576	8	nominal	nominal	ADJ
taxlaw-2797	576	9	income	income	NOUN
taxlaw-2797	576	10	is	be	AUX
taxlaw-2797	576	11	1,000	1,000	NUM
taxlaw-2797	576	12	with	with	ADP
taxlaw-2797	576	13	which	which	PRON
taxlaw-2797	576	14	she	she	PRON
taxlaw-2797	576	15	can	can	AUX
taxlaw-2797	576	16	purchase	purchase	VERB
taxlaw-2797	576	17	baskets	basket	NOUN
taxlaw-2797	576	18	of	of	ADP
taxlaw-2797	576	19	goods	good	NOUN
taxlaw-2797	576	20	and	and	CCONJ
taxlaw-2797	576	21	services	service	NOUN
taxlaw-2797	576	22	that	that	PRON
taxlaw-2797	576	23	are	be	AUX
taxlaw-2797	576	24	subject	subject	ADJ
taxlaw-2797	576	25	to	to	ADP
taxlaw-2797	576	26	a	a	DET
taxlaw-2797	576	27	uniform	uniform	ADJ
taxlaw-2797	576	28	commodity	commodity	NOUN
taxlaw-2797	576	29	tax	tax	NOUN
taxlaw-2797	576	30	.	.	PUNCT
taxlaw-2797	577	1	assume	assume	VERB
taxlaw-2797	577	2	the	the	DET
taxlaw-2797	577	3	after	after	SCONJ
taxlaw-2797	577	4	tax	tax	NOUN
taxlaw-2797	577	5	price	price	NOUN
taxlaw-2797	577	6	of	of	ADP
taxlaw-2797	577	7	such	such	DET
taxlaw-2797	577	8	a	a	DET
taxlaw-2797	577	9	basket	basket	NOUN
taxlaw-2797	577	10	is	be	AUX
taxlaw-2797	577	11	500	500	NUM
taxlaw-2797	577	12	,	,	PUNCT
taxlaw-2797	577	13	while	while	SCONJ
taxlaw-2797	577	14	the	the	DET
taxlaw-2797	577	15	pre	pre	ADJ
taxlaw-2797	577	16	-	-	ADJ
taxlaw-2797	577	17	tax	tax	ADJ
taxlaw-2797	577	18	price	price	NOUN
taxlaw-2797	577	19	is	be	AUX
taxlaw-2797	577	20	400	400	NUM
taxlaw-2797	577	21	.	.	PUNCT
taxlaw-2797	578	1	the	the	DET
taxlaw-2797	578	2	individual	individual	NOUN
taxlaw-2797	578	3	can	can	AUX
taxlaw-2797	578	4	actually	actually	ADV
taxlaw-2797	578	5	purchase	purchase	VERB
taxlaw-2797	578	6	two	two	NUM
taxlaw-2797	578	7	baskets	basket	NOUN
taxlaw-2797	578	8	of	of	ADP
taxlaw-2797	578	9	goods	good	NOUN
taxlaw-2797	578	10	and	and	CCONJ
taxlaw-2797	578	11	services	service	NOUN
taxlaw-2797	578	12	;	;	PUNCT
taxlaw-2797	578	13	that	that	PRON
taxlaw-2797	578	14	is	is	ADV
taxlaw-2797	578	15	,	,	PUNCT
taxlaw-2797	578	16	her	her	PRON
taxlaw-2797	578	17	real	real	ADJ
taxlaw-2797	578	18	income	income	NOUN
taxlaw-2797	578	19	can	can	AUX
taxlaw-2797	578	20	be	be	AUX
taxlaw-2797	578	21	measured	measure	VERB
taxlaw-2797	578	22	by	by	ADP
taxlaw-2797	578	23	two	two	NUM
taxlaw-2797	578	24	baskets	basket	NOUN
taxlaw-2797	578	25	.	.	PUNCT
taxlaw-2797	579	1	but	but	CCONJ
taxlaw-2797	579	2	if	if	SCONJ
taxlaw-2797	579	3	the	the	DET
taxlaw-2797	579	4	individual	individual	NOUN
taxlaw-2797	579	5	ignores	ignore	VERB
taxlaw-2797	579	6	the	the	DET
taxlaw-2797	579	7	effect	effect	NOUN
taxlaw-2797	579	8	of	of	ADP
taxlaw-2797	579	9	commodity	commodity	NOUN
taxlaw-2797	579	10	taxes	taxis	NOUN
taxlaw-2797	579	11	242	242	NUM
taxlaw-2797	579	12	columbia	columbia	PROPN
taxlaw-2797	579	13	jour	jour	PROPN
taxlaw-2797	579	14	�	�	PROPN
taxlaw-2797	579	15	al	al	PROPN
taxlaw-2797	579	16	of	of	ADP
taxlaw-2797	579	17	tax	tax	NOUN
taxlaw-2797	579	18	law	law	NOUN
taxlaw-2797	579	19	[	[	X
taxlaw-2797	579	20	vol	vol	NOUN
taxlaw-2797	579	21	.	.	PUNCT
taxlaw-2797	579	22	1:218	1:218	NUM
taxlaw-2797	579	23	fully	fully	ADV
taxlaw-2797	579	24	into	into	ADP
taxlaw-2797	579	25	effect	effect	NOUN
taxlaw-2797	579	26	:	:	PUNCT
taxlaw-2797	579	27	individuals	individual	NOUN
taxlaw-2797	579	28	may	may	AUX
taxlaw-2797	579	29	make	make	VERB
taxlaw-2797	579	30	their	their	PRON
taxlaw-2797	579	31	consumption	consumption	NOUN
taxlaw-2797	579	32	(	(	PUNCT
taxlaw-2797	579	33	and	and	CCONJ
taxlaw-2797	579	34	work	work	NOUN
taxlaw-2797	579	35	)	)	PUNCT
taxlaw-2797	579	36	choices	choice	NOUN
taxlaw-2797	579	37	ignoring	ignore	VERB
taxlaw-2797	579	38	the	the	DET
taxlaw-2797	579	39	fact	fact	NOUN
taxlaw-2797	579	40	that	that	SCONJ
taxlaw-2797	579	41	their	their	PRON
taxlaw-2797	579	42	real	real	ADJ
taxlaw-2797	579	43	wealth	wealth	NOUN
taxlaw-2797	579	44	is	be	AUX
taxlaw-2797	579	45	lower	low	ADJ
taxlaw-2797	579	46	due	due	ADJ
taxlaw-2797	579	47	to	to	ADP
taxlaw-2797	579	48	consumption	consumption	NOUN
taxlaw-2797	579	49	taxes	taxis	NOUN
taxlaw-2797	579	50	.	.	PUNCT
taxlaw-2797	580	1	misperceiving	misperceive	VERB
taxlaw-2797	580	2	individual	individual	ADJ
taxlaw-2797	580	3	budget	budget	NOUN
taxlaw-2797	580	4	constraint	constraint	NOUN
taxlaw-2797	580	5	impairs	impair	VERB
taxlaw-2797	580	6	one	one	NUM
taxlaw-2797	580	7	’s	’s	PART
taxlaw-2797	580	8	ability	ability	NOUN
taxlaw-2797	580	9	to	to	PART
taxlaw-2797	580	10	optimize	optimize	VERB
taxlaw-2797	580	11	her	she	PRON
taxlaw-2797	580	12	(	(	PUNCT
taxlaw-2797	580	13	consumption	consumption	NOUN
taxlaw-2797	580	14	and	and	CCONJ
taxlaw-2797	580	15	work	work	NOUN
taxlaw-2797	580	16	)	)	PUNCT
taxlaw-2797	580	17	choices	choice	NOUN
taxlaw-2797	580	18	.	.	PUNCT
taxlaw-2797	581	1	the	the	DET
taxlaw-2797	581	2	implication	implication	NOUN
taxlaw-2797	581	3	is	be	AUX
taxlaw-2797	581	4	not	not	PART
taxlaw-2797	581	5	overconsumption	overconsumption	NOUN
taxlaw-2797	581	6	,	,	PUNCT
taxlaw-2797	581	7	as	as	SCONJ
taxlaw-2797	581	8	individuals	individual	NOUN
taxlaw-2797	581	9	can	can	AUX
taxlaw-2797	581	10	not	not	PART
taxlaw-2797	581	11	consume	consume	VERB
taxlaw-2797	581	12	more	more	ADJ
taxlaw-2797	581	13	than	than	SCONJ
taxlaw-2797	581	14	their	their	PRON
taxlaw-2797	581	15	resources	resource	NOUN
taxlaw-2797	581	16	allow	allow	VERB
taxlaw-2797	581	17	them	they	PRON
taxlaw-2797	581	18	to	to	PART
taxlaw-2797	581	19	,	,	PUNCT
taxlaw-2797	581	20	but	but	CCONJ
taxlaw-2797	581	21	distorted	distorted	ADJ
taxlaw-2797	581	22	consumption	consumption	NOUN
taxlaw-2797	581	23	.	.	PUNCT
taxlaw-2797	582	1	misperceiving	misperceive	VERB
taxlaw-2797	582	2	real	real	ADJ
taxlaw-2797	582	3	income	income	NOUN
taxlaw-2797	582	4	may	may	AUX
taxlaw-2797	582	5	cause	cause	VERB
taxlaw-2797	582	6	non	non	ADJ
taxlaw-2797	582	7	-	-	ADJ
taxlaw-2797	582	8	optimized	optimize	VERB
taxlaw-2797	582	9	consumption	consumption	NOUN
taxlaw-2797	582	10	.	.	PUNCT
taxlaw-2797	583	1	for	for	ADP
taxlaw-2797	583	2	example	example	NOUN
taxlaw-2797	583	3	,	,	PUNCT
taxlaw-2797	583	4	it	it	PRON
taxlaw-2797	583	5	may	may	AUX
taxlaw-2797	583	6	be	be	AUX
taxlaw-2797	583	7	conjectured	conjecture	VERB
taxlaw-2797	583	8	that	that	SCONJ
taxlaw-2797	583	9	inter	inter	ADJ
taxlaw-2797	583	10	-	-	ADJ
taxlaw-2797	583	11	temporal	temporal	ADJ
taxlaw-2797	583	12	consumption	consumption	NOUN
taxlaw-2797	583	13	choices	choice	NOUN
taxlaw-2797	583	14	will	will	AUX
taxlaw-2797	583	15	be	be	AUX
taxlaw-2797	583	16	distorted	distort	VERB
taxlaw-2797	583	17	as	as	ADP
taxlaw-2797	583	18	confused	confused	ADJ
taxlaw-2797	583	19	individuals	individual	NOUN
taxlaw-2797	583	20	over	over	ADP
taxlaw-2797	583	21	-	-	PUNCT
taxlaw-2797	583	22	consume	consume	NOUN
taxlaw-2797	583	23	initially	initially	ADV
taxlaw-2797	583	24	(	(	PUNCT
taxlaw-2797	583	25	e.g.	e.g.	ADV
taxlaw-2797	583	26	,	,	PUNCT
taxlaw-2797	583	27	during	during	ADP
taxlaw-2797	583	28	working	working	ADJ
taxlaw-2797	583	29	years	year	NOUN
taxlaw-2797	583	30	)	)	PUNCT
taxlaw-2797	583	31	only	only	ADV
taxlaw-2797	583	32	to	to	PART
taxlaw-2797	583	33	find	find	VERB
taxlaw-2797	583	34	out	out	ADP
taxlaw-2797	583	35	later	later	ADV
taxlaw-2797	583	36	(	(	PUNCT
taxlaw-2797	583	37	e.g.	e.g.	ADV
taxlaw-2797	583	38	,	,	PUNCT
taxlaw-2797	583	39	retirement	retirement	NOUN
taxlaw-2797	583	40	)	)	PUNCT
taxlaw-2797	583	41	they	they	PRON
taxlaw-2797	583	42	were	be	AUX
taxlaw-2797	583	43	left	leave	VERB
taxlaw-2797	583	44	with	with	ADP
taxlaw-2797	583	45	resources	resource	NOUN
taxlaw-2797	583	46	that	that	PRON
taxlaw-2797	583	47	can	can	AUX
taxlaw-2797	583	48	not	not	PART
taxlaw-2797	583	49	fulfill	fulfill	VERB
taxlaw-2797	583	50	their	their	PRON
taxlaw-2797	583	51	consumption	consumption	NOUN
taxlaw-2797	583	52	plans	plan	NOUN
taxlaw-2797	583	53	.	.	PUNCT
taxlaw-2797	584	1	thus	thus	ADV
taxlaw-2797	584	2	,	,	PUNCT
taxlaw-2797	584	3	ignoring	ignore	VERB
taxlaw-2797	584	4	the	the	DET
taxlaw-2797	584	5	income	income	NOUN
taxlaw-2797	584	6	effect	effect	NOUN
taxlaw-2797	584	7	can	can	AUX
taxlaw-2797	584	8	hurt	hurt	VERB
taxlaw-2797	584	9	individual	individual	ADJ
taxlaw-2797	584	10	utility	utility	NOUN
taxlaw-2797	584	11	.	.	PUNCT
taxlaw-2797	585	1	if	if	SCONJ
taxlaw-2797	585	2	individuals	individual	NOUN
taxlaw-2797	585	3	ignore	ignore	VERB
taxlaw-2797	585	4	the	the	DET
taxlaw-2797	585	5	reduction	reduction	NOUN
taxlaw-2797	585	6	in	in	ADP
taxlaw-2797	585	7	real	real	ADJ
taxlaw-2797	585	8	wealth	wealth	NOUN
taxlaw-2797	585	9	due	due	ADP
taxlaw-2797	585	10	to	to	ADP
taxlaw-2797	585	11	non	non	ADJ
taxlaw-2797	585	12	-	-	ADJ
taxlaw-2797	585	13	indicated	indicate	VERB
taxlaw-2797	585	14	consumption	consumption	NOUN
taxlaw-2797	585	15	taxes	taxis	NOUN
taxlaw-2797	585	16	,	,	PUNCT
taxlaw-2797	585	17	then	then	ADV
taxlaw-2797	585	18	tax	tax	NOUN
taxlaw-2797	585	19	-	-	PUNCT
taxlaw-2797	585	20	exclusive	exclusive	ADJ
taxlaw-2797	585	21	prices	price	NOUN
taxlaw-2797	585	22	do	do	AUX
taxlaw-2797	585	23	not	not	PART
taxlaw-2797	585	24	necessarily	necessarily	ADV
taxlaw-2797	585	25	raise	raise	VERB
taxlaw-2797	585	26	social	social	ADJ
taxlaw-2797	585	27	welfare	welfare	NOUN
taxlaw-2797	585	28	.	.	PUNCT
taxlaw-2797	586	1	although	although	SCONJ
taxlaw-2797	586	2	consumer	consumer	NOUN
taxlaw-2797	586	3	confusion	confusion	NOUN
taxlaw-2797	586	4	may	may	AUX
taxlaw-2797	586	5	generate	generate	VERB
taxlaw-2797	586	6	a	a	DET
taxlaw-2797	586	7	counter	counter	NOUN
taxlaw-2797	586	8	-	-	NOUN
taxlaw-2797	586	9	effect	effect	NOUN
taxlaw-2797	586	10	to	to	ADP
taxlaw-2797	586	11	the	the	DET
taxlaw-2797	586	12	substitution	substitution	NOUN
taxlaw-2797	586	13	effect	effect	NOUN
taxlaw-2797	586	14	,	,	PUNCT
taxlaw-2797	586	15	it	it	PRON
taxlaw-2797	586	16	may	may	AUX
taxlaw-2797	586	17	also	also	ADV
taxlaw-2797	586	18	prevent	prevent	VERB
taxlaw-2797	586	19	them	they	PRON
taxlaw-2797	586	20	from	from	ADP
taxlaw-2797	586	21	adjusting	adjust	VERB
taxlaw-2797	586	22	their	their	PRON
taxlaw-2797	586	23	consumption	consumption	NOUN
taxlaw-2797	586	24	to	to	ADP
taxlaw-2797	586	25	a	a	DET
taxlaw-2797	586	26	lower	low	ADJ
taxlaw-2797	586	27	wealth	wealth	NOUN
taxlaw-2797	586	28	level	level	NOUN
taxlaw-2797	586	29	.	.	PUNCT
taxlaw-2797	587	1	these	these	DET
taxlaw-2797	587	2	two	two	NUM
taxlaw-2797	587	3	opposing	opposing	ADJ
taxlaw-2797	587	4	effects	effect	NOUN
taxlaw-2797	587	5	on	on	ADP
taxlaw-2797	587	6	social	social	ADJ
taxlaw-2797	587	7	welfare	welfare	NOUN
taxlaw-2797	587	8	should	should	AUX
taxlaw-2797	587	9	be	be	AUX
taxlaw-2797	587	10	traded	trade	VERB
taxlaw-2797	587	11	off	off	ADP
taxlaw-2797	587	12	,	,	PUNCT
taxlaw-2797	587	13	and	and	CCONJ
taxlaw-2797	587	14	hence	hence	ADV
taxlaw-2797	587	15	no	no	DET
taxlaw-2797	587	16	conclusion	conclusion	NOUN
taxlaw-2797	587	17	on	on	ADP
taxlaw-2797	587	18	price	price	NOUN
taxlaw-2797	587	19	indication	indication	NOUN
taxlaw-2797	587	20	can	can	AUX
taxlaw-2797	587	21	be	be	AUX
taxlaw-2797	587	22	a	a	DET
taxlaw-2797	587	23	priori	priori	ADJ
taxlaw-2797	587	24	correct	correct	ADJ
taxlaw-2797	587	25	.	.	PUNCT
taxlaw-2797	588	1	to	to	PART
taxlaw-2797	588	2	sum	sum	VERB
taxlaw-2797	588	3	up	up	ADP
taxlaw-2797	588	4	,	,	PUNCT
taxlaw-2797	588	5	misperception	misperception	NOUN
taxlaw-2797	588	6	of	of	ADP
taxlaw-2797	588	7	non	non	ADJ
taxlaw-2797	588	8	-	-	ADJ
taxlaw-2797	588	9	included	include	VERB
taxlaw-2797	588	10	commodity	commodity	NOUN
taxlaw-2797	588	11	taxes	taxis	NOUN
taxlaw-2797	588	12	offers	offer	VERB
taxlaw-2797	588	13	a	a	DET
taxlaw-2797	588	14	social	social	ADJ
taxlaw-2797	588	15	benefit	benefit	NOUN
taxlaw-2797	588	16	in	in	ADP
taxlaw-2797	588	17	the	the	DET
taxlaw-2797	588	18	form	form	NOUN
taxlaw-2797	588	19	of	of	ADP
taxlaw-2797	588	20	avoided	avoided	ADJ
taxlaw-2797	588	21	(	(	PUNCT
taxlaw-2797	588	22	or	or	CCONJ
taxlaw-2797	588	23	reduced	reduce	VERB
taxlaw-2797	588	24	)	)	PUNCT
taxlaw-2797	588	25	substitution	substitution	NOUN
taxlaw-2797	588	26	between	between	ADP
taxlaw-2797	588	27	work	work	NOUN
taxlaw-2797	588	28	and	and	CCONJ
taxlaw-2797	588	29	leisure	leisure	NOUN
taxlaw-2797	588	30	.	.	PUNCT
taxlaw-2797	589	1	but	but	CCONJ
taxlaw-2797	589	2	underestimation	underestimation	NOUN
taxlaw-2797	589	3	of	of	ADP
taxlaw-2797	589	4	market	market	NOUN
taxlaw-2797	589	5	prices	price	NOUN
taxlaw-2797	589	6	may	may	AUX
taxlaw-2797	589	7	also	also	ADV
taxlaw-2797	589	8	generate	generate	VERB
taxlaw-2797	589	9	social	social	ADJ
taxlaw-2797	589	10	costs	cost	NOUN
taxlaw-2797	589	11	either	either	CCONJ
taxlaw-2797	589	12	due	due	ADJ
taxlaw-2797	589	13	to	to	ADP
taxlaw-2797	589	14	differentiated	differentiated	ADJ
taxlaw-2797	589	15	misperception	misperception	NOUN
taxlaw-2797	589	16	of	of	ADP
taxlaw-2797	589	17	prices	price	NOUN
taxlaw-2797	589	18	or	or	CCONJ
taxlaw-2797	589	19	due	due	ADP
taxlaw-2797	589	20	to	to	ADP
taxlaw-2797	589	21	non	non	ADJ
taxlaw-2797	589	22	-	-	ADJ
taxlaw-2797	589	23	optimized	optimize	VERB
taxlaw-2797	589	24	consumption	consumption	NOUN
taxlaw-2797	589	25	choices	choice	NOUN
taxlaw-2797	589	26	where	where	SCONJ
taxlaw-2797	589	27	real	real	ADJ
taxlaw-2797	589	28	income	income	NOUN
taxlaw-2797	589	29	is	be	AUX
taxlaw-2797	589	30	overestimated	overestimate	VERB
taxlaw-2797	589	31	.	.	PUNCT
taxlaw-2797	590	1	overall	overall	ADV
taxlaw-2797	590	2	,	,	PUNCT
taxlaw-2797	590	3	it	it	PRON
taxlaw-2797	590	4	is	be	AUX
taxlaw-2797	590	5	unclear	unclear	ADJ
taxlaw-2797	590	6	a	a	DET
taxlaw-2797	590	7	priori	priori	NOUN
taxlaw-2797	590	8	if	if	SCONJ
taxlaw-2797	590	9	consumers	consumer	NOUN
taxlaw-2797	590	10	are	be	AUX
taxlaw-2797	590	11	better	well	ADJ
taxlaw-2797	590	12	off	off	ADP
taxlaw-2797	590	13	by	by	ADP
taxlaw-2797	590	14	tax	tax	NOUN
taxlaw-2797	590	15	-	-	PUNCT
taxlaw-2797	590	16	inclusion	inclusion	NOUN
taxlaw-2797	590	17	.	.	PUNCT
taxlaw-2797	591	1	in	in	ADP
taxlaw-2797	591	2	particular	particular	ADJ
taxlaw-2797	591	3	,	,	PUNCT
taxlaw-2797	591	4	confusing	confuse	VERB
taxlaw-2797	591	5	consumers	consumer	NOUN
taxlaw-2797	591	6	by	by	ADP
taxlaw-2797	591	7	tax	tax	NOUN
taxlaw-2797	591	8	-	-	PUNCT
taxlaw-2797	591	9	exclusive	exclusive	ADJ
taxlaw-2797	591	10	pricing	pricing	NOUN
taxlaw-2797	591	11	may	may	AUX
taxlaw-2797	591	12	actually	actually	ADV
taxlaw-2797	591	13	improve	improve	VERB
taxlaw-2797	591	14	their	their	PRON
taxlaw-2797	591	15	well	well	ADV
taxlaw-2797	591	16	-	-	PUNCT
taxlaw-2797	591	17	being	being	NOUN
taxlaw-2797	591	18	and	and	CCONJ
taxlaw-2797	591	19	hence	hence	ADV
taxlaw-2797	591	20	social	social	ADJ
taxlaw-2797	591	21	welfare	welfare	NOUN
taxlaw-2797	591	22	.	.	PUNCT
taxlaw-2797	592	1	iv	iv	X
taxlaw-2797	592	2	.	.	PUNCT
taxlaw-2797	593	1	justifying	justify	VERB
taxlaw-2797	593	2	tax	tax	NOUN
taxlaw-2797	593	3	-	-	PUNCT
taxlaw-2797	593	4	inclusive	inclusive	ADJ
taxlaw-2797	593	5	price	price	NOUN
taxlaw-2797	593	6	systems	system	NOUN
taxlaw-2797	593	7	concluding	conclude	VERB
taxlaw-2797	593	8	that	that	DET
taxlaw-2797	593	9	potential	potential	ADJ
taxlaw-2797	593	10	under	under	NOUN
taxlaw-2797	593	11	-	-	PUNCT
taxlaw-2797	593	12	estimation	estimation	NOUN
taxlaw-2797	593	13	of	of	ADP
taxlaw-2797	593	14	prices	price	NOUN
taxlaw-2797	593	15	due	due	ADJ
taxlaw-2797	593	16	to	to	ADP
taxlaw-2797	593	17	nonindicated	nonindicated	ADJ
taxlaw-2797	593	18	taxes	taxis	NOUN
taxlaw-2797	593	19	can	can	AUX
taxlaw-2797	593	20	not	not	PART
taxlaw-2797	593	21	necessarily	necessarily	ADV
taxlaw-2797	593	22	justify	justify	VERB
taxlaw-2797	593	23	price	price	NOUN
taxlaw-2797	593	24	indication	indication	NOUN
taxlaw-2797	593	25	regulation	regulation	NOUN
taxlaw-2797	593	26	,	,	PUNCT
taxlaw-2797	593	27	the	the	DET
taxlaw-2797	593	28	question	question	NOUN
taxlaw-2797	593	29	is	be	AUX
taxlaw-2797	593	30	whether	whether	SCONJ
taxlaw-2797	593	31	a	a	DET
taxlaw-2797	593	32	different	different	ADJ
taxlaw-2797	593	33	rationale	rationale	NOUN
taxlaw-2797	593	34	for	for	ADP
taxlaw-2797	593	35	tax	tax	NOUN
taxlaw-2797	593	36	-	-	PUNCT
taxlaw-2797	593	37	inclusive	inclusive	ADJ
taxlaw-2797	593	38	pricing	pricing	NOUN
taxlaw-2797	593	39	can	can	AUX
taxlaw-2797	593	40	be	be	AUX
taxlaw-2797	593	41	suggested	suggest	VERB
taxlaw-2797	593	42	.	.	PUNCT
taxlaw-2797	594	1	this	this	DET
taxlaw-2797	594	2	section	section	NOUN
taxlaw-2797	594	3	presents	present	VERB
taxlaw-2797	594	4	four	four	NUM
taxlaw-2797	594	5	potential	potential	ADJ
taxlaw-2797	594	6	justifications	justification	NOUN
taxlaw-2797	594	7	,	,	PUNCT
taxlaw-2797	594	8	all	all	PRON
taxlaw-2797	594	9	which	which	PRON
taxlaw-2797	594	10	are	be	AUX
taxlaw-2797	594	11	based	base	VERB
taxlaw-2797	594	12	on	on	ADP
taxlaw-2797	594	13	the	the	DET
taxlaw-2797	594	14	informational	informational	ADJ
taxlaw-2797	594	15	premise	premise	NOUN
taxlaw-2797	594	16	of	of	ADP
taxlaw-2797	594	17	consumer	consumer	NOUN
taxlaw-2797	594	18	under	under	NOUN
taxlaw-2797	594	19	-	-	PUNCT
taxlaw-2797	594	20	estimation	estimation	NOUN
taxlaw-2797	594	21	bias	bias	NOUN
taxlaw-2797	594	22	:	:	PUNCT
taxlaw-2797	594	23	encouraging	encourage	VERB
taxlaw-2797	594	24	competition	competition	NOUN
taxlaw-2797	594	25	,	,	PUNCT
taxlaw-2797	594	26	wealth	wealth	NOUN
taxlaw-2797	594	27	distribution	distribution	NOUN
taxlaw-2797	594	28	,	,	PUNCT
taxlaw-2797	594	29	information	information	NOUN
taxlaw-2797	594	30	costs	cost	NOUN
taxlaw-2797	594	31	,	,	PUNCT
taxlaw-2797	594	32	and	and	CCONJ
taxlaw-2797	594	33	regulatory	regulatory	ADJ
taxlaw-2797	594	34	taxation	taxation	NOUN
taxlaw-2797	594	35	.	.	PUNCT
taxlaw-2797	595	1	this	this	DET
taxlaw-2797	595	2	section	section	NOUN
taxlaw-2797	595	3	generally	generally	ADV
taxlaw-2797	595	4	concludes	conclude	VERB
taxlaw-2797	595	5	that	that	SCONJ
taxlaw-2797	595	6	only	only	ADV
taxlaw-2797	595	7	tax	tax	NOUN
taxlaw-2797	595	8	-	-	PUNCT
taxlaw-2797	595	9	based	base	VERB
taxlaw-2797	595	10	regulatory	regulatory	ADJ
taxlaw-2797	595	11	goals	goal	NOUN
taxlaw-2797	595	12	can	can	AUX
taxlaw-2797	595	13	support	support	VERB
taxlaw-2797	595	14	inclusion	inclusion	NOUN
taxlaw-2797	595	15	of	of	ADP
taxlaw-2797	595	16	taxes	taxis	NOUN
taxlaw-2797	595	17	in	in	ADP
taxlaw-2797	595	18	prices	price	NOUN
taxlaw-2797	595	19	,	,	PUNCT
taxlaw-2797	595	20	which	which	PRON
taxlaw-2797	595	21	implies	imply	VERB
taxlaw-2797	595	22	a	a	DET
taxlaw-2797	595	23	much	much	ADV
taxlaw-2797	595	24	narrower	narrow	ADJ
taxlaw-2797	595	25	basis	basis	NOUN
taxlaw-2797	595	26	for	for	ADP
taxlaw-2797	595	27	tax	tax	NOUN
taxlaw-2797	595	28	-	-	PUNCT
taxlaw-2797	595	29	inclusive	inclusive	ADJ
taxlaw-2797	595	30	price	price	NOUN
taxlaw-2797	595	31	regulation	regulation	NOUN
taxlaw-2797	595	32	.	.	PUNCT
taxlaw-2797	596	1	on	on	ADP
taxlaw-2797	596	2	prices	price	NOUN
taxlaw-2797	596	3	,	,	PUNCT
taxlaw-2797	596	4	she	she	PRON
taxlaw-2797	596	5	will	will	AUX
taxlaw-2797	596	6	believe	believe	VERB
taxlaw-2797	596	7	she	she	PRON
taxlaw-2797	596	8	is	be	AUX
taxlaw-2797	596	9	able	able	ADJ
taxlaw-2797	596	10	to	to	PART
taxlaw-2797	596	11	purchase	purchase	VERB
taxlaw-2797	596	12	and	and	CCONJ
taxlaw-2797	596	13	consume	consume	VERB
taxlaw-2797	596	14	2.5	2.5	NUM
taxlaw-2797	596	15	baskets	basket	NOUN
taxlaw-2797	596	16	.	.	PUNCT
taxlaw-2797	597	1	2010	2010	NUM
taxlaw-2797	597	2	]	]	PUNCT
taxlaw-2797	597	3	tax	tax	NOUN
taxlaw-2797	597	4	-	-	PUNCT
taxlaw-2797	597	5	exclusive	exclusive	ADJ
taxlaw-2797	597	6	prici	prici	NOUN
taxlaw-2797	597	7	�	�	NOUN
taxlaw-2797	597	8	g	g	PROPN
taxlaw-2797	597	9	243	243	NUM
taxlaw-2797	597	10	a.	a.	NOUN
taxlaw-2797	597	11	facilitating	facilitate	VERB
taxlaw-2797	597	12	market	market	NOUN
taxlaw-2797	597	13	competition	competition	NOUN
taxlaw-2797	597	14	full	full	ADJ
taxlaw-2797	597	15	information	information	NOUN
taxlaw-2797	597	16	about	about	ADP
taxlaw-2797	597	17	prices	price	NOUN
taxlaw-2797	597	18	is	be	AUX
taxlaw-2797	597	19	obviously	obviously	ADV
taxlaw-2797	597	20	important	important	ADJ
taxlaw-2797	597	21	for	for	ADP
taxlaw-2797	597	22	market	market	NOUN
taxlaw-2797	597	23	competition.106	competition.106	NOUN
taxlaw-2797	597	24	the	the	DET
taxlaw-2797	597	25	e.u	e.u	PROPN
taxlaw-2797	597	26	.	.	PUNCT
taxlaw-2797	598	1	directive	directive	NOUN
taxlaw-2797	598	2	on	on	ADP
taxlaw-2797	598	3	price	price	NOUN
taxlaw-2797	598	4	indication	indication	NOUN
taxlaw-2797	598	5	explains	explain	VERB
taxlaw-2797	598	6	that	that	SCONJ
taxlaw-2797	598	7	“	"	PUNCT
taxlaw-2797	598	8	transparent	transparent	ADJ
taxlaw-2797	598	9	operation	operation	NOUN
taxlaw-2797	598	10	of	of	ADP
taxlaw-2797	598	11	the	the	DET
taxlaw-2797	598	12	market	market	NOUN
taxlaw-2797	598	13	and	and	CCONJ
taxlaw-2797	598	14	correct	correct	ADJ
taxlaw-2797	598	15	information	information	NOUN
taxlaw-2797	598	16	is	be	AUX
taxlaw-2797	598	17	of	of	ADP
taxlaw-2797	598	18	benefit	benefit	NOUN
taxlaw-2797	598	19	to	to	ADP
taxlaw-2797	598	20	consumer	consumer	NOUN
taxlaw-2797	598	21	protection	protection	NOUN
taxlaw-2797	598	22	.	.	PUNCT
taxlaw-2797	598	23	”107	”107	PUNCT
taxlaw-2797	599	1	where	where	SCONJ
taxlaw-2797	599	2	prices	price	NOUN
taxlaw-2797	599	3	are	be	AUX
taxlaw-2797	599	4	stated	state	VERB
taxlaw-2797	599	5	clearly	clearly	ADV
taxlaw-2797	599	6	,	,	PUNCT
taxlaw-2797	599	7	consumers	consumer	NOUN
taxlaw-2797	599	8	are	be	AUX
taxlaw-2797	599	9	better	well	ADJ
taxlaw-2797	599	10	able	able	ADJ
taxlaw-2797	599	11	to	to	PART
taxlaw-2797	599	12	compare	compare	VERB
taxlaw-2797	599	13	prices	price	NOUN
taxlaw-2797	599	14	among	among	ADP
taxlaw-2797	599	15	producers	producer	NOUN
taxlaw-2797	599	16	of	of	ADP
taxlaw-2797	599	17	goods	good	NOUN
taxlaw-2797	599	18	and	and	CCONJ
taxlaw-2797	599	19	providers	provider	NOUN
taxlaw-2797	599	20	of	of	ADP
taxlaw-2797	599	21	services	service	NOUN
taxlaw-2797	599	22	,	,	PUNCT
taxlaw-2797	599	23	hence	hence	ADV
taxlaw-2797	599	24	fostering	foster	VERB
taxlaw-2797	599	25	competition	competition	NOUN
taxlaw-2797	599	26	among	among	ADP
taxlaw-2797	599	27	producers	producer	NOUN
taxlaw-2797	599	28	/	/	SYM
taxlaw-2797	599	29	providers	provider	NOUN
taxlaw-2797	599	30	,	,	PUNCT
taxlaw-2797	599	31	which	which	PRON
taxlaw-2797	599	32	is	be	AUX
taxlaw-2797	599	33	,	,	PUNCT
taxlaw-2797	599	34	in	in	ADP
taxlaw-2797	599	35	turn	turn	NOUN
taxlaw-2797	599	36	,	,	PUNCT
taxlaw-2797	599	37	to	to	ADP
taxlaw-2797	599	38	the	the	DET
taxlaw-2797	599	39	benefit	benefit	NOUN
taxlaw-2797	599	40	of	of	ADP
taxlaw-2797	599	41	consumers.108	consumers.108	ADP
taxlaw-2797	599	42	price	price	NOUN
taxlaw-2797	599	43	indication	indication	NOUN
taxlaw-2797	599	44	rules	rule	NOUN
taxlaw-2797	599	45	,	,	PUNCT
taxlaw-2797	599	46	therefore	therefore	ADV
taxlaw-2797	599	47	,	,	PUNCT
taxlaw-2797	599	48	can	can	AUX
taxlaw-2797	599	49	be	be	AUX
taxlaw-2797	599	50	justified	justify	VERB
taxlaw-2797	599	51	as	as	ADP
taxlaw-2797	599	52	a	a	DET
taxlaw-2797	599	53	regulatory	regulatory	ADJ
taxlaw-2797	599	54	tool	tool	NOUN
taxlaw-2797	599	55	that	that	PRON
taxlaw-2797	599	56	fosters	foster	VERB
taxlaw-2797	599	57	market	market	NOUN
taxlaw-2797	599	58	competition	competition	NOUN
taxlaw-2797	599	59	.	.	PUNCT
taxlaw-2797	600	1	the	the	DET
taxlaw-2797	600	2	competition	competition	NOUN
taxlaw-2797	600	3	rationale	rationale	NOUN
taxlaw-2797	600	4	properly	properly	ADV
taxlaw-2797	600	5	supports	support	VERB
taxlaw-2797	600	6	,	,	PUNCT
taxlaw-2797	600	7	for	for	ADP
taxlaw-2797	600	8	example	example	NOUN
taxlaw-2797	600	9	,	,	PUNCT
taxlaw-2797	600	10	unit	unit	NOUN
taxlaw-2797	600	11	pricing	pricing	NOUN
taxlaw-2797	600	12	,	,	PUNCT
taxlaw-2797	600	13	which	which	PRON
taxlaw-2797	600	14	is	be	AUX
taxlaw-2797	600	15	an	an	DET
taxlaw-2797	600	16	important	important	ADJ
taxlaw-2797	600	17	component	component	NOUN
taxlaw-2797	600	18	of	of	ADP
taxlaw-2797	600	19	price	price	NOUN
taxlaw-2797	600	20	indication	indication	NOUN
taxlaw-2797	600	21	regulation	regulation	NOUN
taxlaw-2797	600	22	.	.	PUNCT
taxlaw-2797	601	1	providing	provide	VERB
taxlaw-2797	601	2	consumers	consumer	NOUN
taxlaw-2797	601	3	with	with	ADP
taxlaw-2797	601	4	processed	process	VERB
taxlaw-2797	601	5	information	information	NOUN
taxlaw-2797	601	6	that	that	PRON
taxlaw-2797	601	7	can	can	AUX
taxlaw-2797	601	8	be	be	AUX
taxlaw-2797	601	9	easily	easily	ADV
taxlaw-2797	601	10	compared	compare	VERB
taxlaw-2797	601	11	across	across	ADP
taxlaw-2797	601	12	similar	similar	ADJ
taxlaw-2797	601	13	products	product	NOUN
taxlaw-2797	601	14	—	—	PUNCT
taxlaw-2797	601	15	such	such	ADJ
taxlaw-2797	601	16	as	as	ADP
taxlaw-2797	601	17	price	price	NOUN
taxlaw-2797	601	18	per	per	ADP
taxlaw-2797	601	19	unit	unit	NOUN
taxlaw-2797	601	20	of	of	ADP
taxlaw-2797	601	21	weight	weight	NOUN
taxlaw-2797	601	22	or	or	CCONJ
taxlaw-2797	601	23	volume	volume	NOUN
taxlaw-2797	601	24	—	—	PUNCT
taxlaw-2797	601	25	quite	quite	ADV
taxlaw-2797	601	26	reasonably	reasonably	ADV
taxlaw-2797	601	27	advances	advance	NOUN
taxlaw-2797	601	28	competition	competition	NOUN
taxlaw-2797	601	29	for	for	ADP
taxlaw-2797	601	30	the	the	DET
taxlaw-2797	601	31	benefit	benefit	NOUN
taxlaw-2797	601	32	of	of	ADP
taxlaw-2797	601	33	consumers	consumer	NOUN
taxlaw-2797	601	34	.	.	PUNCT
taxlaw-2797	602	1	but	but	CCONJ
taxlaw-2797	602	2	,	,	PUNCT
taxlaw-2797	602	3	the	the	DET
taxlaw-2797	602	4	competition	competition	NOUN
taxlaw-2797	602	5	rationale	rationale	NOUN
taxlaw-2797	602	6	is	be	AUX
taxlaw-2797	602	7	irrelevant	irrelevant	ADJ
taxlaw-2797	602	8	to	to	ADP
taxlaw-2797	602	9	the	the	DET
taxlaw-2797	602	10	tax	tax	NOUN
taxlaw-2797	602	11	inclusion	inclusion	NOUN
taxlaw-2797	602	12	issue	issue	NOUN
taxlaw-2797	602	13	.	.	PUNCT
taxlaw-2797	603	1	whether	whether	SCONJ
taxlaw-2797	603	2	all	all	DET
taxlaw-2797	603	3	prices	price	NOUN
taxlaw-2797	603	4	include	include	VERB
taxlaw-2797	603	5	or	or	CCONJ
taxlaw-2797	603	6	exclude	exclude	VERB
taxlaw-2797	603	7	taxes	taxis	NOUN
taxlaw-2797	603	8	does	do	AUX
taxlaw-2797	603	9	not	not	PART
taxlaw-2797	603	10	affect	affect	VERB
taxlaw-2797	603	11	competition	competition	NOUN
taxlaw-2797	603	12	.	.	PUNCT
taxlaw-2797	604	1	relative	relative	ADJ
taxlaw-2797	604	2	prices	price	NOUN
taxlaw-2797	604	3	rather	rather	ADV
taxlaw-2797	604	4	than	than	ADP
taxlaw-2797	604	5	absolute	absolute	ADJ
taxlaw-2797	604	6	prices	price	NOUN
taxlaw-2797	604	7	are	be	AUX
taxlaw-2797	604	8	important	important	ADJ
taxlaw-2797	604	9	for	for	ADP
taxlaw-2797	604	10	competitive	competitive	ADJ
taxlaw-2797	604	11	forces	force	NOUN
taxlaw-2797	604	12	,	,	PUNCT
taxlaw-2797	604	13	and	and	CCONJ
taxlaw-2797	604	14	relative	relative	ADJ
taxlaw-2797	604	15	prices	price	NOUN
taxlaw-2797	604	16	are	be	AUX
taxlaw-2797	604	17	the	the	DET
taxlaw-2797	604	18	same	same	ADJ
taxlaw-2797	604	19	regardless	regardless	ADV
taxlaw-2797	604	20	of	of	ADP
taxlaw-2797	604	21	whether	whether	SCONJ
taxlaw-2797	604	22	the	the	DET
taxlaw-2797	604	23	tax	tax	NOUN
taxlaw-2797	604	24	is	be	AUX
taxlaw-2797	604	25	included	include	VERB
taxlaw-2797	604	26	in	in	ADP
taxlaw-2797	604	27	the	the	DET
taxlaw-2797	604	28	price	price	NOUN
taxlaw-2797	604	29	or	or	CCONJ
taxlaw-2797	604	30	not	not	PART
taxlaw-2797	604	31	.	.	PUNCT
taxlaw-2797	605	1	the	the	DET
taxlaw-2797	605	2	competition	competition	NOUN
taxlaw-2797	605	3	rationale	rationale	NOUN
taxlaw-2797	605	4	is	be	AUX
taxlaw-2797	605	5	consequential	consequential	ADJ
taxlaw-2797	605	6	only	only	ADV
taxlaw-2797	605	7	to	to	ADP
taxlaw-2797	605	8	the	the	DET
taxlaw-2797	605	9	extent	extent	NOUN
taxlaw-2797	605	10	that	that	SCONJ
taxlaw-2797	605	11	products	product	NOUN
taxlaw-2797	605	12	or	or	CCONJ
taxlaw-2797	605	13	services	service	NOUN
taxlaw-2797	605	14	are	be	AUX
taxlaw-2797	605	15	subject	subject	ADJ
taxlaw-2797	605	16	to	to	ADP
taxlaw-2797	605	17	different	different	ADJ
taxlaw-2797	605	18	tax	tax	NOUN
taxlaw-2797	605	19	burdens	burden	NOUN
taxlaw-2797	605	20	.	.	PUNCT
taxlaw-2797	606	1	there	there	PRON
taxlaw-2797	606	2	are	be	VERB
taxlaw-2797	606	3	two	two	NUM
taxlaw-2797	606	4	general	general	ADJ
taxlaw-2797	606	5	instances	instance	NOUN
taxlaw-2797	606	6	of	of	ADP
taxlaw-2797	606	7	differentiated	differentiated	ADJ
taxlaw-2797	606	8	tax	tax	NOUN
taxlaw-2797	606	9	burdens	burden	NOUN
taxlaw-2797	606	10	schemes	scheme	NOUN
taxlaw-2797	606	11	:	:	PUNCT
taxlaw-2797	606	12	various	various	ADJ
taxlaw-2797	606	13	services	service	NOUN
taxlaw-2797	606	14	and	and	CCONJ
taxlaw-2797	606	15	products	product	NOUN
taxlaw-2797	606	16	may	may	AUX
taxlaw-2797	606	17	carry	carry	VERB
taxlaw-2797	606	18	different	different	ADJ
taxlaw-2797	606	19	tax	tax	NOUN
taxlaw-2797	606	20	burden	burden	NOUN
taxlaw-2797	606	21	(	(	PUNCT
taxlaw-2797	606	22	or	or	CCONJ
taxlaw-2797	606	23	rate	rate	NOUN
taxlaw-2797	606	24	)	)	PUNCT
taxlaw-2797	606	25	,	,	PUNCT
taxlaw-2797	606	26	or	or	CCONJ
taxlaw-2797	606	27	similar	similar	ADJ
taxlaw-2797	606	28	goods	good	NOUN
taxlaw-2797	606	29	may	may	AUX
taxlaw-2797	606	30	be	be	AUX
taxlaw-2797	606	31	subject	subject	ADJ
taxlaw-2797	606	32	to	to	ADP
taxlaw-2797	606	33	different	different	ADJ
taxlaw-2797	606	34	tax	tax	NOUN
taxlaw-2797	606	35	burden	burden	NOUN
taxlaw-2797	606	36	across	across	ADP
taxlaw-2797	606	37	different	different	ADJ
taxlaw-2797	606	38	countries	country	NOUN
taxlaw-2797	606	39	.	.	PUNCT
taxlaw-2797	607	1	the	the	DET
taxlaw-2797	607	2	first	first	ADJ
taxlaw-2797	607	3	scenario	scenario	NOUN
taxlaw-2797	607	4	is	be	AUX
taxlaw-2797	607	5	discussed	discuss	VERB
taxlaw-2797	607	6	later.109	later.109	VERB
taxlaw-2797	607	7	in	in	ADP
taxlaw-2797	607	8	the	the	DET
taxlaw-2797	607	9	second	second	ADJ
taxlaw-2797	607	10	case	case	NOUN
taxlaw-2797	607	11	,	,	PUNCT
taxlaw-2797	607	12	differentiated	differentiated	ADJ
taxlaw-2797	607	13	cross	cross	ADJ
taxlaw-2797	607	14	-	-	ADJ
taxlaw-2797	607	15	border	border	ADJ
taxlaw-2797	607	16	tax	tax	NOUN
taxlaw-2797	607	17	burdens	burden	NOUN
taxlaw-2797	607	18	cause	cause	VERB
taxlaw-2797	607	19	relative	relative	ADJ
taxlaw-2797	607	20	prices	price	NOUN
taxlaw-2797	607	21	under	under	ADP
taxlaw-2797	607	22	tax	tax	NOUN
taxlaw-2797	607	23	-	-	PUNCT
taxlaw-2797	607	24	inclusive	inclusive	ADJ
taxlaw-2797	607	25	and	and	CCONJ
taxlaw-2797	607	26	tax	tax	NOUN
taxlaw-2797	607	27	-	-	PUNCT
taxlaw-2797	607	28	exclusive	exclusive	ADJ
taxlaw-2797	607	29	price	price	NOUN
taxlaw-2797	607	30	systems	system	NOUN
taxlaw-2797	607	31	to	to	PART
taxlaw-2797	607	32	diverge	diverge	VERB
taxlaw-2797	607	33	.	.	PUNCT
taxlaw-2797	608	1	if	if	SCONJ
taxlaw-2797	608	2	,	,	PUNCT
taxlaw-2797	608	3	for	for	ADP
taxlaw-2797	608	4	example	example	NOUN
taxlaw-2797	608	5	,	,	PUNCT
taxlaw-2797	608	6	a	a	DET
taxlaw-2797	608	7	certain	certain	ADJ
taxlaw-2797	608	8	good	good	NOUN
taxlaw-2797	608	9	is	be	AUX
taxlaw-2797	608	10	traded	trade	VERB
taxlaw-2797	608	11	in	in	ADP
taxlaw-2797	608	12	two	two	NUM
taxlaw-2797	608	13	countries	country	NOUN
taxlaw-2797	608	14	and	and	CCONJ
taxlaw-2797	608	15	is	be	AUX
taxlaw-2797	608	16	subject	subject	ADJ
taxlaw-2797	608	17	to	to	ADP
taxlaw-2797	608	18	a	a	DET
taxlaw-2797	608	19	different	different	ADJ
taxlaw-2797	608	20	vat	vat	NOUN
taxlaw-2797	608	21	rate	rate	NOUN
taxlaw-2797	608	22	—	—	PUNCT
taxlaw-2797	608	23	say	say	VERB
taxlaw-2797	608	24	10	10	NUM
taxlaw-2797	608	25	%	%	NOUN
taxlaw-2797	608	26	in	in	ADP
taxlaw-2797	608	27	one	one	NUM
taxlaw-2797	608	28	jurisdiction	jurisdiction	NOUN
taxlaw-2797	608	29	and	and	CCONJ
taxlaw-2797	608	30	20	20	NUM
taxlaw-2797	608	31	%	%	NOUN
taxlaw-2797	608	32	in	in	ADP
taxlaw-2797	608	33	the	the	DET
taxlaw-2797	608	34	other	other	ADJ
taxlaw-2797	608	35	.	.	PUNCT
taxlaw-2797	609	1	if	if	SCONJ
taxlaw-2797	609	2	the	the	DET
taxlaw-2797	609	3	before	before	ADP
taxlaw-2797	609	4	-	-	PUNCT
taxlaw-2797	609	5	tax	tax	NOUN
taxlaw-2797	609	6	price	price	NOUN
taxlaw-2797	609	7	of	of	ADP
taxlaw-2797	609	8	the	the	DET
taxlaw-2797	609	9	good	good	NOUN
taxlaw-2797	609	10	is	be	AUX
taxlaw-2797	609	11	100	100	NUM
taxlaw-2797	609	12	in	in	ADP
taxlaw-2797	609	13	both	both	DET
taxlaw-2797	609	14	countries	country	NOUN
taxlaw-2797	609	15	(	(	PUNCT
taxlaw-2797	609	16	relative	relative	ADJ
taxlaw-2797	609	17	prices	price	NOUN
taxlaw-2797	609	18	are	be	AUX
taxlaw-2797	609	19	1	1	NUM
taxlaw-2797	609	20	-	-	PUNCT
taxlaw-2797	609	21	to-1	to-1	NUM
taxlaw-2797	609	22	)	)	PUNCT
taxlaw-2797	609	23	,	,	PUNCT
taxlaw-2797	609	24	the	the	DET
taxlaw-2797	609	25	tax	tax	NOUN
taxlaw-2797	609	26	-	-	PUNCT
taxlaw-2797	609	27	inclusive	inclusive	ADJ
taxlaw-2797	609	28	prices	price	NOUN
taxlaw-2797	609	29	of	of	ADP
taxlaw-2797	609	30	the	the	DET
taxlaw-2797	609	31	good	good	NOUN
taxlaw-2797	609	32	may	may	AUX
taxlaw-2797	609	33	be	be	AUX
taxlaw-2797	609	34	110	110	NUM
taxlaw-2797	609	35	and	and	CCONJ
taxlaw-2797	609	36	120	120	NUM
taxlaw-2797	609	37	(	(	PUNCT
taxlaw-2797	609	38	relative	relative	ADJ
taxlaw-2797	609	39	prices	price	NOUN
taxlaw-2797	609	40	are	be	AUX
taxlaw-2797	609	41	11	11	NUM
taxlaw-2797	609	42	-	-	PUNCT
taxlaw-2797	609	43	to-12	to-12	NOUN
taxlaw-2797	609	44	)	)	PUNCT
taxlaw-2797	609	45	.	.	PUNCT
taxlaw-2797	610	1	but	but	CCONJ
taxlaw-2797	610	2	notice	notice	VERB
taxlaw-2797	610	3	that	that	SCONJ
taxlaw-2797	610	4	tax	tax	NOUN
taxlaw-2797	610	5	-	-	PUNCT
taxlaw-2797	610	6	exclusive	exclusive	ADJ
taxlaw-2797	610	7	prices	price	NOUN
taxlaw-2797	610	8	in	in	ADP
taxlaw-2797	610	9	this	this	DET
taxlaw-2797	610	10	scenario	scenario	NOUN
taxlaw-2797	610	11	create	create	VERB
taxlaw-2797	610	12	no	no	DET
taxlaw-2797	610	13	efficiency	efficiency	NOUN
taxlaw-2797	610	14	costs	cost	NOUN
taxlaw-2797	610	15	since	since	SCONJ
taxlaw-2797	610	16	106	106	NUM
taxlaw-2797	610	17	.	.	PUNCT
taxlaw-2797	611	1	george	george	NOUN
taxlaw-2797	611	2	stigler	stigler	NOUN
taxlaw-2797	611	3	,	,	PUNCT
taxlaw-2797	611	4	the	the	DET
taxlaw-2797	611	5	economics	economic	NOUN
taxlaw-2797	611	6	of	of	ADP
taxlaw-2797	611	7	information	information	NOUN
taxlaw-2797	611	8	,	,	PUNCT
taxlaw-2797	611	9	69	69	NUM
taxlaw-2797	611	10	j.	j.	PROPN
taxlaw-2797	611	11	polit	polit	PROPN
taxlaw-2797	611	12	.	.	PROPN
taxlaw-2797	611	13	econ	econ	PROPN
taxlaw-2797	611	14	.	.	PUNCT
taxlaw-2797	611	15	213	213	NUM
taxlaw-2797	611	16	,	,	PUNCT
taxlaw-2797	611	17	213–220	213–220	NUM
taxlaw-2797	611	18	(	(	PUNCT
taxlaw-2797	611	19	1961	1961	NUM
taxlaw-2797	611	20	)	)	PUNCT
taxlaw-2797	611	21	(	(	PUNCT
taxlaw-2797	611	22	showing	show	VERB
taxlaw-2797	611	23	the	the	DET
taxlaw-2797	611	24	effect	effect	NOUN
taxlaw-2797	611	25	of	of	ADP
taxlaw-2797	611	26	price	price	NOUN
taxlaw-2797	611	27	information	information	NOUN
taxlaw-2797	611	28	on	on	ADP
taxlaw-2797	611	29	market	market	NOUN
taxlaw-2797	611	30	price	price	NOUN
taxlaw-2797	611	31	dispersion	dispersion	NOUN
taxlaw-2797	611	32	)	)	PUNCT
taxlaw-2797	611	33	.	.	PUNCT
taxlaw-2797	612	1	107	107	NUM
taxlaw-2797	612	2	.	.	PUNCT
taxlaw-2797	613	1	directive	directive	NOUN
taxlaw-2797	613	2	98/6	98/6	PROPN
taxlaw-2797	613	3	,	,	PUNCT
taxlaw-2797	613	4	supra	supra	NOUN
taxlaw-2797	613	5	note	note	NOUN
taxlaw-2797	613	6	9	9	NUM
taxlaw-2797	613	7	;	;	PUNCT
taxlaw-2797	613	8	see	see	VERB
taxlaw-2797	613	9	also	also	ADV
taxlaw-2797	613	10	organisation	organisation	NOUN
taxlaw-2797	613	11	for	for	ADP
taxlaw-2797	613	12	economic	economic	ADJ
taxlaw-2797	613	13	co	co	NOUN
taxlaw-2797	613	14	-	-	NOUN
taxlaw-2797	613	15	operation	operation	NOUN
taxlaw-2797	613	16	and	and	CCONJ
taxlaw-2797	613	17	development	development	NOUN
taxlaw-2797	613	18	(	(	PUNCT
taxlaw-2797	613	19	oecd	oecd	PROPN
taxlaw-2797	613	20	)	)	PUNCT
taxlaw-2797	613	21	,	,	PUNCT
taxlaw-2797	613	22	price	price	NOUN
taxlaw-2797	613	23	transparency	transparency	NOUN
taxlaw-2797	613	24	2001	2001	NUM
taxlaw-2797	613	25	,	,	PUNCT
taxlaw-2797	613	26	daffe	daffe	PROPN
taxlaw-2797	613	27	/	/	SYM
taxlaw-2797	613	28	clp	clp	PROPN
taxlaw-2797	613	29	(	(	PUNCT
taxlaw-2797	613	30	2001	2001	NUM
taxlaw-2797	613	31	)	)	PUNCT
taxlaw-2797	613	32	22	22	NUM
taxlaw-2797	613	33	,	,	PUNCT
taxlaw-2797	613	34	available	available	ADJ
taxlaw-2797	613	35	at	at	ADP
taxlaw-2797	613	36	www.oecd.org/dataoecd/52/63/2535975.pdf	www.oecd.org/dataoecd/52/63/2535975.pdf	PROPN
taxlaw-2797	613	37	(	(	PUNCT
taxlaw-2797	613	38	last	last	ADJ
taxlaw-2797	613	39	visited	visit	VERB
taxlaw-2797	613	40	may	may	PROPN
taxlaw-2797	613	41	14	14	NUM
taxlaw-2797	613	42	,	,	PUNCT
taxlaw-2797	613	43	2010	2010	NUM
taxlaw-2797	613	44	)	)	PUNCT
taxlaw-2797	613	45	.	.	PUNCT
taxlaw-2797	614	1	108	108	NUM
taxlaw-2797	614	2	.	.	PUNCT
taxlaw-2797	615	1	see	see	VERB
taxlaw-2797	615	2	robert	robert	PROPN
taxlaw-2797	615	3	pitofsky	pitofsky	PROPN
taxlaw-2797	615	4	,	,	PUNCT
taxlaw-2797	615	5	beyond	beyond	ADP
taxlaw-2797	615	6	�	�	PROPN
taxlaw-2797	615	7	ader	ader	NOUN
taxlaw-2797	615	8	:	:	PUNCT
taxlaw-2797	615	9	consumer	consumer	NOUN
taxlaw-2797	615	10	protection	protection	NOUN
taxlaw-2797	615	11	and	and	CCONJ
taxlaw-2797	615	12	regulation	regulation	NOUN
taxlaw-2797	615	13	of	of	ADP
taxlaw-2797	615	14	advertising	advertising	NOUN
taxlaw-2797	615	15	,	,	PUNCT
taxlaw-2797	615	16	90	90	NUM
taxlaw-2797	615	17	harv	harv	NOUN
taxlaw-2797	615	18	.	.	PUNCT
taxlaw-2797	616	1	l.	l.	PROPN
taxlaw-2797	616	2	rev	rev	PROPN
taxlaw-2797	616	3	.	.	PROPN
taxlaw-2797	616	4	661	661	NUM
taxlaw-2797	616	5	,	,	PUNCT
taxlaw-2797	616	6	670–71	670–71	NUM
taxlaw-2797	616	7	(	(	PUNCT
taxlaw-2797	616	8	1977	1977	NUM
taxlaw-2797	616	9	)	)	PUNCT
taxlaw-2797	616	10	(	(	PUNCT
taxlaw-2797	616	11	discussing	discuss	VERB
taxlaw-2797	616	12	the	the	DET
taxlaw-2797	616	13	beneficial	beneficial	ADJ
taxlaw-2797	616	14	effect	effect	NOUN
taxlaw-2797	616	15	of	of	ADP
taxlaw-2797	616	16	truthful	truthful	ADJ
taxlaw-2797	616	17	advertising	advertising	NOUN
taxlaw-2797	616	18	on	on	ADP
taxlaw-2797	616	19	competition	competition	NOUN
taxlaw-2797	616	20	)	)	PUNCT
taxlaw-2797	616	21	.	.	PUNCT
taxlaw-2797	617	1	109	109	NUM
taxlaw-2797	617	2	.	.	PUNCT
taxlaw-2797	618	1	see	see	VERB
taxlaw-2797	618	2	infra	infra	NOUN
taxlaw-2797	618	3	part	part	NOUN
taxlaw-2797	618	4	iv.d	iv.d	ADJ
taxlaw-2797	618	5	.	.	PROPN
taxlaw-2797	618	6	244	244	NUM
taxlaw-2797	618	7	columbia	columbia	PROPN
taxlaw-2797	618	8	jour	jour	PROPN
taxlaw-2797	618	9	�	�	PROPN
taxlaw-2797	618	10	al	al	PROPN
taxlaw-2797	618	11	of	of	ADP
taxlaw-2797	618	12	tax	tax	NOUN
taxlaw-2797	618	13	law	law	NOUN
taxlaw-2797	619	1	[	[	X
taxlaw-2797	619	2	vol	vol	NOUN
taxlaw-2797	619	3	.	.	PUNCT
taxlaw-2797	620	1	1:218	1:218	NUM
taxlaw-2797	620	2	consumers	consumer	NOUN
taxlaw-2797	620	3	are	be	AUX
taxlaw-2797	620	4	not	not	PART
taxlaw-2797	620	5	induced	induce	VERB
taxlaw-2797	620	6	to	to	PART
taxlaw-2797	620	7	change	change	VERB
taxlaw-2797	620	8	their	their	PRON
taxlaw-2797	620	9	consumption	consumption	NOUN
taxlaw-2797	620	10	(	(	PUNCT
taxlaw-2797	620	11	or	or	CCONJ
taxlaw-2797	620	12	work	work	NOUN
taxlaw-2797	620	13	)	)	PUNCT
taxlaw-2797	620	14	behavior	behavior	NOUN
taxlaw-2797	620	15	.	.	PUNCT
taxlaw-2797	621	1	confused	confused	ADJ
taxlaw-2797	621	2	consumers	consumer	NOUN
taxlaw-2797	621	3	may	may	AUX
taxlaw-2797	621	4	be	be	AUX
taxlaw-2797	621	5	induced	induce	VERB
taxlaw-2797	621	6	to	to	PART
taxlaw-2797	621	7	spend	spend	VERB
taxlaw-2797	621	8	more	more	ADJ
taxlaw-2797	621	9	on	on	ADP
taxlaw-2797	621	10	a	a	DET
taxlaw-2797	621	11	product	product	NOUN
taxlaw-2797	621	12	in	in	ADP
taxlaw-2797	621	13	the	the	DET
taxlaw-2797	621	14	higher	high	ADJ
taxlaw-2797	621	15	-	-	PUNCT
taxlaw-2797	621	16	vat	vat	NOUN
taxlaw-2797	621	17	country	country	NOUN
taxlaw-2797	621	18	.	.	PUNCT
taxlaw-2797	622	1	this	this	PRON
taxlaw-2797	622	2	is	be	AUX
taxlaw-2797	622	3	a	a	DET
taxlaw-2797	622	4	problem	problem	NOUN
taxlaw-2797	622	5	of	of	ADP
taxlaw-2797	622	6	transfer	transfer	NOUN
taxlaw-2797	622	7	between	between	ADP
taxlaw-2797	622	8	countries	country	NOUN
taxlaw-2797	622	9	,	,	PUNCT
taxlaw-2797	622	10	rather	rather	ADV
taxlaw-2797	622	11	than	than	ADP
taxlaw-2797	622	12	an	an	DET
taxlaw-2797	622	13	inefficiency	inefficiency	NOUN
taxlaw-2797	622	14	or	or	CCONJ
taxlaw-2797	622	15	excess	excess	ADJ
taxlaw-2797	622	16	burden	burden	NOUN
taxlaw-2797	622	17	problem.110	problem.110	NOUN
taxlaw-2797	622	18	that	that	PRON
taxlaw-2797	622	19	is	be	AUX
taxlaw-2797	622	20	,	,	PUNCT
taxlaw-2797	622	21	the	the	DET
taxlaw-2797	622	22	social	social	ADJ
taxlaw-2797	622	23	welfare	welfare	NOUN
taxlaw-2797	622	24	of	of	ADP
taxlaw-2797	622	25	these	these	DET
taxlaw-2797	622	26	two	two	NUM
taxlaw-2797	622	27	countries	country	NOUN
taxlaw-2797	622	28	,	,	PUNCT
taxlaw-2797	622	29	taken	take	VERB
taxlaw-2797	622	30	together	together	ADV
taxlaw-2797	622	31	,	,	PUNCT
taxlaw-2797	622	32	is	be	AUX
taxlaw-2797	622	33	not	not	PART
taxlaw-2797	622	34	affected	affect	VERB
taxlaw-2797	622	35	by	by	ADP
taxlaw-2797	622	36	taxexclusive	taxexclusive	ADJ
taxlaw-2797	622	37	pricing	pricing	NOUN
taxlaw-2797	622	38	systems.111	systems.111	PROPN
taxlaw-2797	622	39	b.	b.	PROPN
taxlaw-2797	622	40	psychological	psychological	ADJ
taxlaw-2797	622	41	heterogeneity	heterogeneity	NOUN
taxlaw-2797	622	42	and	and	CCONJ
taxlaw-2797	622	43	redistribution	redistribution	NOUN
taxlaw-2797	622	44	thus	thus	ADV
taxlaw-2797	622	45	far	far	ADV
taxlaw-2797	622	46	only	only	ADV
taxlaw-2797	622	47	a	a	DET
taxlaw-2797	622	48	representative	representative	ADJ
taxlaw-2797	622	49	consumer	consumer	NOUN
taxlaw-2797	622	50	was	be	AUX
taxlaw-2797	622	51	examined	examine	VERB
taxlaw-2797	622	52	;	;	PUNCT
taxlaw-2797	622	53	that	that	ADV
taxlaw-2797	622	54	is	is	ADV
taxlaw-2797	622	55	,	,	PUNCT
taxlaw-2797	622	56	the	the	DET
taxlaw-2797	622	57	implicit	implicit	ADJ
taxlaw-2797	622	58	assumption	assumption	NOUN
taxlaw-2797	622	59	was	be	AUX
taxlaw-2797	622	60	that	that	SCONJ
taxlaw-2797	622	61	all	all	DET
taxlaw-2797	622	62	consumers	consumer	NOUN
taxlaw-2797	622	63	are	be	AUX
taxlaw-2797	622	64	identical	identical	ADJ
taxlaw-2797	622	65	in	in	ADP
taxlaw-2797	622	66	their	their	PRON
taxlaw-2797	622	67	underestimation	underestimation	NOUN
taxlaw-2797	622	68	of	of	ADP
taxlaw-2797	622	69	tax	tax	NOUN
taxlaw-2797	622	70	-	-	PUNCT
taxlaw-2797	622	71	exclusive	exclusive	ADJ
taxlaw-2797	622	72	prices	price	NOUN
taxlaw-2797	622	73	.	.	PUNCT
taxlaw-2797	623	1	but	but	CCONJ
taxlaw-2797	623	2	,	,	PUNCT
taxlaw-2797	623	3	consumers	consumer	NOUN
taxlaw-2797	623	4	’	'	PUNCT
taxlaw-2797	623	5	biased	biased	ADJ
taxlaw-2797	623	6	estimation	estimation	NOUN
taxlaw-2797	623	7	may	may	AUX
taxlaw-2797	623	8	be	be	AUX
taxlaw-2797	623	9	heterogeneous	heterogeneous	ADJ
taxlaw-2797	623	10	.	.	PUNCT
taxlaw-2797	624	1	certain	certain	ADJ
taxlaw-2797	624	2	consumers	consumer	NOUN
taxlaw-2797	624	3	may	may	AUX
taxlaw-2797	624	4	not	not	PART
taxlaw-2797	624	5	be	be	AUX
taxlaw-2797	624	6	misled	mislead	VERB
taxlaw-2797	624	7	by	by	ADP
taxlaw-2797	624	8	tax	tax	NOUN
taxlaw-2797	624	9	-	-	PUNCT
taxlaw-2797	624	10	exclusive	exclusive	ADJ
taxlaw-2797	624	11	pricing	pricing	NOUN
taxlaw-2797	624	12	or	or	CCONJ
taxlaw-2797	624	13	can	can	AUX
taxlaw-2797	624	14	de	de	VERB
taxlaw-2797	624	15	-	-	VERB
taxlaw-2797	624	16	bias	bias	VERB
taxlaw-2797	624	17	themselves	themselves	PRON
taxlaw-2797	624	18	;	;	PUNCT
taxlaw-2797	624	19	other	other	ADJ
taxlaw-2797	624	20	consumers	consumer	NOUN
taxlaw-2797	624	21	may	may	AUX
taxlaw-2797	624	22	under	under	ADV
taxlaw-2797	624	23	-	-	PUNCT
taxlaw-2797	624	24	estimate	estimate	NOUN
taxlaw-2797	624	25	prices	price	NOUN
taxlaw-2797	624	26	more	more	ADV
taxlaw-2797	624	27	excessively	excessively	ADV
taxlaw-2797	624	28	.	.	PUNCT
taxlaw-2797	625	1	heterogeneous	heterogeneous	ADJ
taxlaw-2797	625	2	effects	effect	NOUN
taxlaw-2797	625	3	of	of	ADP
taxlaw-2797	625	4	tax	tax	NOUN
taxlaw-2797	625	5	-	-	PUNCT
taxlaw-2797	625	6	exclusive	exclusive	ADJ
taxlaw-2797	625	7	prices	price	NOUN
taxlaw-2797	625	8	on	on	ADP
taxlaw-2797	625	9	consumer	consumer	NOUN
taxlaw-2797	625	10	price	price	NOUN
taxlaw-2797	625	11	valuation	valuation	NOUN
taxlaw-2797	625	12	can	can	AUX
taxlaw-2797	625	13	generate	generate	VERB
taxlaw-2797	625	14	distributive	distributive	ADJ
taxlaw-2797	625	15	outcomes	outcome	NOUN
taxlaw-2797	625	16	,	,	PUNCT
taxlaw-2797	625	17	which	which	PRON
taxlaw-2797	625	18	might	might	AUX
taxlaw-2797	625	19	be	be	AUX
taxlaw-2797	625	20	socially	socially	ADV
taxlaw-2797	625	21	important	important	ADJ
taxlaw-2797	625	22	enough	enough	ADV
taxlaw-2797	625	23	to	to	PART
taxlaw-2797	625	24	allow	allow	VERB
taxlaw-2797	625	25	for	for	ADP
taxlaw-2797	625	26	regulation	regulation	NOUN
taxlaw-2797	625	27	of	of	ADP
taxlaw-2797	625	28	tax	tax	NOUN
taxlaw-2797	625	29	-	-	PUNCT
taxlaw-2797	625	30	inclusive	inclusive	NOUN
taxlaw-2797	625	31	prices.112	prices.112	NOUN
taxlaw-2797	625	32	the	the	DET
taxlaw-2797	625	33	distributive	distributive	ADJ
taxlaw-2797	625	34	outcome	outcome	NOUN
taxlaw-2797	625	35	is	be	AUX
taxlaw-2797	625	36	caused	cause	VERB
taxlaw-2797	625	37	by	by	ADP
taxlaw-2797	625	38	different	different	ADJ
taxlaw-2797	625	39	reactions	reaction	NOUN
taxlaw-2797	625	40	—	—	PUNCT
taxlaw-2797	625	41	that	that	ADV
taxlaw-2797	625	42	is	be	AUX
taxlaw-2797	625	43	,	,	PUNCT
taxlaw-2797	625	44	changes	change	NOUN
taxlaw-2797	625	45	in	in	ADP
taxlaw-2797	625	46	behavior	behavior	NOUN
taxlaw-2797	625	47	—	—	PUNCT
taxlaw-2797	625	48	of	of	ADP
taxlaw-2797	625	49	various	various	ADJ
taxlaw-2797	625	50	individuals	individual	NOUN
taxlaw-2797	625	51	.	.	PUNCT
taxlaw-2797	626	1	assume	assume	VERB
taxlaw-2797	626	2	that	that	SCONJ
taxlaw-2797	626	3	there	there	PRON
taxlaw-2797	626	4	are	be	VERB
taxlaw-2797	626	5	only	only	ADV
taxlaw-2797	626	6	two	two	NUM
taxlaw-2797	626	7	types	type	NOUN
taxlaw-2797	626	8	of	of	ADP
taxlaw-2797	626	9	individuals	individual	NOUN
taxlaw-2797	626	10	—	—	PUNCT
taxlaw-2797	626	11	b	b	NOUN
taxlaw-2797	626	12	,	,	PUNCT
taxlaw-2797	626	13	who	who	PRON
taxlaw-2797	626	14	is	be	AUX
taxlaw-2797	626	15	fully	fully	ADV
taxlaw-2797	626	16	biased	bias	VERB
taxlaw-2797	626	17	by	by	ADP
taxlaw-2797	626	18	tax	tax	NOUN
taxlaw-2797	626	19	-	-	PUNCT
taxlaw-2797	626	20	exclusive	exclusive	ADJ
taxlaw-2797	626	21	prices	price	NOUN
taxlaw-2797	626	22	,	,	PUNCT
taxlaw-2797	626	23	and	and	CCONJ
taxlaw-2797	626	24	u	u	NOUN
taxlaw-2797	626	25	,	,	PUNCT
taxlaw-2797	626	26	who	who	PRON
taxlaw-2797	626	27	is	be	AUX
taxlaw-2797	626	28	completely	completely	ADV
taxlaw-2797	626	29	unbiased	unbiased	ADJ
taxlaw-2797	626	30	.	.	PUNCT
taxlaw-2797	627	1	b	b	NOUN
taxlaw-2797	627	2	is	be	AUX
taxlaw-2797	627	3	blind	blind	ADJ
taxlaw-2797	627	4	to	to	ADP
taxlaw-2797	627	5	any	any	DET
taxlaw-2797	627	6	change	change	NOUN
taxlaw-2797	627	7	in	in	ADP
taxlaw-2797	627	8	relative	relative	ADJ
taxlaw-2797	627	9	market	market	NOUN
taxlaw-2797	627	10	prices	price	NOUN
taxlaw-2797	627	11	due	due	ADJ
taxlaw-2797	627	12	to	to	ADP
taxlaw-2797	627	13	consumption	consumption	NOUN
taxlaw-2797	627	14	taxes	taxis	NOUN
taxlaw-2797	627	15	,	,	PUNCT
taxlaw-2797	627	16	while	while	SCONJ
taxlaw-2797	627	17	u	u	PRON
taxlaw-2797	627	18	is	be	AUX
taxlaw-2797	627	19	fully	fully	ADV
taxlaw-2797	627	20	aware	aware	ADJ
taxlaw-2797	627	21	of	of	ADP
taxlaw-2797	627	22	such	such	ADJ
taxlaw-2797	627	23	changes	change	NOUN
taxlaw-2797	627	24	and	and	CCONJ
taxlaw-2797	627	25	adjusts	adjust	VERB
taxlaw-2797	627	26	her	her	PRON
taxlaw-2797	627	27	behavior	behavior	NOUN
taxlaw-2797	627	28	accordingly	accordingly	ADV
taxlaw-2797	627	29	.	.	PUNCT
taxlaw-2797	628	1	following	follow	VERB
taxlaw-2797	628	2	our	our	PRON
taxlaw-2797	628	3	analysis	analysis	NOUN
taxlaw-2797	628	4	above	above	ADV
taxlaw-2797	628	5	,	,	PUNCT
taxlaw-2797	628	6	assume	assume	VERB
taxlaw-2797	628	7	that	that	SCONJ
taxlaw-2797	628	8	the	the	DET
taxlaw-2797	628	9	government	government	NOUN
taxlaw-2797	628	10	imposes	impose	VERB
taxlaw-2797	628	11	commodity	commodity	NOUN
taxlaw-2797	628	12	taxes	taxis	NOUN
taxlaw-2797	628	13	in	in	ADP
taxlaw-2797	628	14	order	order	NOUN
taxlaw-2797	628	15	to	to	PART
taxlaw-2797	628	16	collect	collect	VERB
taxlaw-2797	628	17	a	a	DET
taxlaw-2797	628	18	certain	certain	ADJ
taxlaw-2797	628	19	required	require	VERB
taxlaw-2797	628	20	amount	amount	NOUN
taxlaw-2797	628	21	of	of	ADP
taxlaw-2797	628	22	revenue	revenue	NOUN
taxlaw-2797	628	23	.	.	PUNCT
taxlaw-2797	629	1	if	if	SCONJ
taxlaw-2797	629	2	no	no	DET
taxlaw-2797	629	3	individual	individual	ADJ
taxlaw-2797	629	4	changes	change	VERB
taxlaw-2797	629	5	her	her	PRON
taxlaw-2797	629	6	behavior	behavior	NOUN
taxlaw-2797	629	7	due	due	ADP
taxlaw-2797	629	8	to	to	ADP
taxlaw-2797	629	9	the	the	DET
taxlaw-2797	629	10	substitution	substitution	NOUN
taxlaw-2797	629	11	effect	effect	NOUN
taxlaw-2797	629	12	(	(	PUNCT
taxlaw-2797	629	13	i.e.	i.e.	X
taxlaw-2797	629	14	,	,	PUNCT
taxlaw-2797	629	15	changes	change	NOUN
taxlaw-2797	629	16	in	in	ADP
taxlaw-2797	629	17	relative	relative	ADJ
taxlaw-2797	629	18	market	market	NOUN
taxlaw-2797	629	19	prices	price	NOUN
taxlaw-2797	629	20	)	)	PUNCT
taxlaw-2797	629	21	,	,	PUNCT
taxlaw-2797	629	22	the	the	DET
taxlaw-2797	629	23	government	government	NOUN
taxlaw-2797	629	24	would	would	AUX
taxlaw-2797	629	25	collect	collect	VERB
taxlaw-2797	629	26	the	the	DET
taxlaw-2797	629	27	required	required	ADJ
taxlaw-2797	629	28	revenue	revenue	NOUN
taxlaw-2797	629	29	.	.	PUNCT
taxlaw-2797	630	1	but	but	CCONJ
taxlaw-2797	630	2	if	if	SCONJ
taxlaw-2797	630	3	one	one	NUM
taxlaw-2797	630	4	of	of	ADP
taxlaw-2797	630	5	the	the	DET
taxlaw-2797	630	6	individuals	individual	NOUN
taxlaw-2797	630	7	(	(	PUNCT
taxlaw-2797	630	8	u	u	NOUN
taxlaw-2797	630	9	)	)	PUNCT
taxlaw-2797	630	10	further	far	ADV
taxlaw-2797	630	11	changes	change	VERB
taxlaw-2797	630	12	her	her	PRON
taxlaw-2797	630	13	behavior	behavior	NOUN
taxlaw-2797	630	14	—	—	PUNCT
taxlaw-2797	630	15	that	that	ADV
taxlaw-2797	630	16	is	is	ADV
taxlaw-2797	630	17	,	,	PUNCT
taxlaw-2797	630	18	substituting	substitute	VERB
taxlaw-2797	630	19	newly	newly	ADV
taxlaw-2797	630	20	taxed	tax	VERB
taxlaw-2797	630	21	commodities	commodity	NOUN
taxlaw-2797	630	22	with	with	ADP
taxlaw-2797	630	23	others	other	NOUN
taxlaw-2797	630	24	—	—	PUNCT
taxlaw-2797	630	25	she	she	PRON
taxlaw-2797	630	26	will	will	AUX
taxlaw-2797	630	27	reduce	reduce	VERB
taxlaw-2797	630	28	her	her	PRON
taxlaw-2797	630	29	tax	tax	NOUN
taxlaw-2797	630	30	liability	liability	NOUN
taxlaw-2797	630	31	.	.	PUNCT
taxlaw-2797	631	1	110	110	NUM
taxlaw-2797	631	2	.	.	PUNCT
taxlaw-2797	632	1	see	see	VERB
taxlaw-2797	632	2	infra	infra	NOUN
taxlaw-2797	632	3	note	note	VERB
taxlaw-2797	632	4	112	112	NUM
taxlaw-2797	632	5	and	and	CCONJ
taxlaw-2797	632	6	accompanying	accompany	VERB
taxlaw-2797	632	7	text	text	NOUN
taxlaw-2797	632	8	.	.	PUNCT
taxlaw-2797	633	1	111	111	NUM
taxlaw-2797	633	2	.	.	PUNCT
taxlaw-2797	634	1	indeed	indeed	ADV
taxlaw-2797	634	2	,	,	PUNCT
taxlaw-2797	634	3	underestimation	underestimation	NOUN
taxlaw-2797	634	4	of	of	ADP
taxlaw-2797	634	5	non	non	ADJ
taxlaw-2797	634	6	-	-	ADJ
taxlaw-2797	634	7	included	include	VERB
taxlaw-2797	634	8	taxes	taxis	NOUN
taxlaw-2797	634	9	may	may	AUX
taxlaw-2797	634	10	weaken	weaken	VERB
taxlaw-2797	634	11	tax	tax	NOUN
taxlaw-2797	634	12	competition	competition	NOUN
taxlaw-2797	634	13	among	among	ADP
taxlaw-2797	634	14	jurisdictions	jurisdiction	NOUN
taxlaw-2797	634	15	.	.	PUNCT
taxlaw-2797	635	1	see	see	VERB
taxlaw-2797	635	2	generally	generally	ADV
taxlaw-2797	635	3	john	john	PROPN
taxlaw-2797	635	4	wilson	wilson	PROPN
taxlaw-2797	635	5	,	,	PUNCT
taxlaw-2797	635	6	theories	theory	NOUN
taxlaw-2797	635	7	of	of	ADP
taxlaw-2797	635	8	tax	tax	NOUN
taxlaw-2797	635	9	competition	competition	NOUN
taxlaw-2797	635	10	,	,	PUNCT
taxlaw-2797	635	11	52	52	NUM
taxlaw-2797	635	12	nat’l	nat’l	NOUN
taxlaw-2797	635	13	tax	tax	NOUN
taxlaw-2797	635	14	j.	j.	PROPN
taxlaw-2797	635	15	269	269	NUM
taxlaw-2797	635	16	(	(	PUNCT
taxlaw-2797	635	17	1999	1999	NUM
taxlaw-2797	635	18	)	)	PUNCT
taxlaw-2797	635	19	.	.	PUNCT
taxlaw-2797	636	1	112	112	NUM
taxlaw-2797	636	2	.	.	PUNCT
taxlaw-2797	637	1	another	another	DET
taxlaw-2797	637	2	argument	argument	NOUN
taxlaw-2797	637	3	is	be	AUX
taxlaw-2797	637	4	based	base	VERB
taxlaw-2797	637	5	on	on	ADP
taxlaw-2797	637	6	the	the	DET
taxlaw-2797	637	7	assumption	assumption	NOUN
taxlaw-2797	637	8	that	that	SCONJ
taxlaw-2797	637	9	consumer	consumer	NOUN
taxlaw-2797	637	10	protection	protection	NOUN
taxlaw-2797	637	11	laws	law	NOUN
taxlaw-2797	637	12	should	should	AUX
taxlaw-2797	637	13	redistribute	redistribute	VERB
taxlaw-2797	637	14	among	among	ADP
taxlaw-2797	637	15	consumers	consumer	NOUN
taxlaw-2797	637	16	and	and	CCONJ
taxlaw-2797	637	17	producers	producer	NOUN
taxlaw-2797	637	18	or	or	CCONJ
taxlaw-2797	637	19	retailers	retailer	NOUN
taxlaw-2797	637	20	.	.	PUNCT
taxlaw-2797	638	1	if	if	SCONJ
taxlaw-2797	638	2	consumers	consumer	NOUN
taxlaw-2797	638	3	are	be	AUX
taxlaw-2797	638	4	ignorant	ignorant	ADJ
taxlaw-2797	638	5	of	of	ADP
taxlaw-2797	638	6	commodity	commodity	NOUN
taxlaw-2797	638	7	taxes	taxis	NOUN
taxlaw-2797	638	8	,	,	PUNCT
taxlaw-2797	638	9	they	they	PRON
taxlaw-2797	638	10	react	react	VERB
taxlaw-2797	638	11	inelastically	inelastically	ADV
taxlaw-2797	638	12	to	to	ADP
taxlaw-2797	638	13	taxes	taxis	NOUN
taxlaw-2797	638	14	,	,	PUNCT
taxlaw-2797	638	15	which	which	PRON
taxlaw-2797	638	16	,	,	PUNCT
taxlaw-2797	638	17	in	in	ADP
taxlaw-2797	638	18	turn	turn	NOUN
taxlaw-2797	638	19	,	,	PUNCT
taxlaw-2797	638	20	implies	imply	VERB
taxlaw-2797	638	21	that	that	SCONJ
taxlaw-2797	638	22	they	they	PRON
taxlaw-2797	638	23	will	will	AUX
taxlaw-2797	638	24	carry	carry	VERB
taxlaw-2797	638	25	the	the	DET
taxlaw-2797	638	26	entire	entire	ADJ
taxlaw-2797	638	27	incidence	incidence	NOUN
taxlaw-2797	638	28	of	of	ADP
taxlaw-2797	638	29	taxes	taxis	NOUN
taxlaw-2797	638	30	.	.	PUNCT
taxlaw-2797	639	1	then	then	ADV
taxlaw-2797	639	2	,	,	PUNCT
taxlaw-2797	639	3	informing	inform	VERB
taxlaw-2797	639	4	consumers	consumer	NOUN
taxlaw-2797	639	5	of	of	ADP
taxlaw-2797	639	6	taxes	taxis	NOUN
taxlaw-2797	639	7	by	by	ADP
taxlaw-2797	639	8	explicit	explicit	ADJ
taxlaw-2797	639	9	indication	indication	NOUN
taxlaw-2797	639	10	in	in	ADP
taxlaw-2797	639	11	prices	price	NOUN
taxlaw-2797	639	12	causes	cause	VERB
taxlaw-2797	639	13	changes	change	NOUN
taxlaw-2797	639	14	in	in	ADP
taxlaw-2797	639	15	the	the	DET
taxlaw-2797	639	16	tax	tax	NOUN
taxlaw-2797	639	17	incidence	incidence	NOUN
taxlaw-2797	639	18	,	,	PUNCT
taxlaw-2797	639	19	relieving	relieve	VERB
taxlaw-2797	639	20	consumers	consumer	NOUN
taxlaw-2797	639	21	of	of	ADP
taxlaw-2797	639	22	a	a	DET
taxlaw-2797	639	23	portion	portion	NOUN
taxlaw-2797	639	24	of	of	ADP
taxlaw-2797	639	25	the	the	DET
taxlaw-2797	639	26	tax	tax	NOUN
taxlaw-2797	639	27	burden	burden	NOUN
taxlaw-2797	639	28	and	and	CCONJ
taxlaw-2797	639	29	passing	pass	VERB
taxlaw-2797	639	30	it	it	PRON
taxlaw-2797	639	31	on	on	ADP
taxlaw-2797	639	32	to	to	ADP
taxlaw-2797	639	33	producers	producer	NOUN
taxlaw-2797	639	34	/	/	SYM
taxlaw-2797	639	35	retailers	retailer	NOUN
taxlaw-2797	639	36	.	.	PUNCT
taxlaw-2797	640	1	hence	hence	ADV
taxlaw-2797	640	2	,	,	PUNCT
taxlaw-2797	640	3	tax	tax	NOUN
taxlaw-2797	640	4	-	-	PUNCT
taxlaw-2797	640	5	inclusion	inclusion	NOUN
taxlaw-2797	640	6	regulation	regulation	NOUN
taxlaw-2797	640	7	may	may	AUX
taxlaw-2797	640	8	redistribute	redistribute	VERB
taxlaw-2797	640	9	from	from	ADP
taxlaw-2797	640	10	producers	producer	NOUN
taxlaw-2797	640	11	to	to	ADP
taxlaw-2797	640	12	consumers	consumer	NOUN
taxlaw-2797	640	13	.	.	PUNCT
taxlaw-2797	641	1	yet	yet	CCONJ
taxlaw-2797	641	2	the	the	DET
taxlaw-2797	641	3	redistributive	redistributive	ADJ
taxlaw-2797	641	4	rationale	rationale	NOUN
taxlaw-2797	641	5	of	of	ADP
taxlaw-2797	641	6	consumer	consumer	NOUN
taxlaw-2797	641	7	protection	protection	NOUN
taxlaw-2797	641	8	laws	law	NOUN
taxlaw-2797	641	9	is	be	AUX
taxlaw-2797	641	10	fairly	fairly	ADV
taxlaw-2797	641	11	doubtful	doubtful	ADJ
taxlaw-2797	641	12	.	.	PUNCT
taxlaw-2797	642	1	compared	compare	VERB
taxlaw-2797	642	2	with	with	ADP
taxlaw-2797	642	3	the	the	DET
taxlaw-2797	642	4	tax	tax	NOUN
taxlaw-2797	642	5	and	and	CCONJ
taxlaw-2797	642	6	transfer	transfer	NOUN
taxlaw-2797	642	7	systems	system	NOUN
taxlaw-2797	642	8	,	,	PUNCT
taxlaw-2797	642	9	consumer	consumer	NOUN
taxlaw-2797	642	10	protection	protection	NOUN
taxlaw-2797	642	11	regulation	regulation	NOUN
taxlaw-2797	642	12	is	be	AUX
taxlaw-2797	642	13	an	an	DET
taxlaw-2797	642	14	extremely	extremely	ADV
taxlaw-2797	642	15	inferior	inferior	ADJ
taxlaw-2797	642	16	mechanism	mechanism	NOUN
taxlaw-2797	642	17	of	of	ADP
taxlaw-2797	642	18	wealth	wealth	NOUN
taxlaw-2797	642	19	redistribution	redistribution	NOUN
taxlaw-2797	642	20	.	.	PUNCT
taxlaw-2797	643	1	2010	2010	NUM
taxlaw-2797	643	2	]	]	PUNCT
taxlaw-2797	643	3	tax	tax	NOUN
taxlaw-2797	643	4	-	-	PUNCT
taxlaw-2797	643	5	exclusive	exclusive	ADJ
taxlaw-2797	643	6	prici	prici	NOUN
taxlaw-2797	643	7	�	�	PROPN
taxlaw-2797	643	8	g	g	PROPN
taxlaw-2797	643	9	245	245	NUM
taxlaw-2797	643	10	the	the	DET
taxlaw-2797	643	11	government	government	NOUN
taxlaw-2797	643	12	then	then	ADV
taxlaw-2797	643	13	must	must	AUX
taxlaw-2797	643	14	increase	increase	VERB
taxlaw-2797	643	15	the	the	DET
taxlaw-2797	643	16	imposed	impose	VERB
taxlaw-2797	643	17	commodity	commodity	NOUN
taxlaw-2797	643	18	tax	tax	NOUN
taxlaw-2797	643	19	burden	burden	NOUN
taxlaw-2797	643	20	in	in	ADP
taxlaw-2797	643	21	order	order	NOUN
taxlaw-2797	643	22	to	to	PART
taxlaw-2797	643	23	collect	collect	VERB
taxlaw-2797	643	24	the	the	DET
taxlaw-2797	643	25	required	require	VERB
taxlaw-2797	643	26	revenue	revenue	NOUN
taxlaw-2797	643	27	.	.	PUNCT
taxlaw-2797	644	1	at	at	ADP
taxlaw-2797	644	2	the	the	DET
taxlaw-2797	644	3	end	end	NOUN
taxlaw-2797	644	4	of	of	ADP
taxlaw-2797	644	5	the	the	DET
taxlaw-2797	644	6	process	process	NOUN
taxlaw-2797	644	7	,	,	PUNCT
taxlaw-2797	644	8	the	the	DET
taxlaw-2797	644	9	government	government	NOUN
taxlaw-2797	644	10	will	will	AUX
taxlaw-2797	644	11	collect	collect	VERB
taxlaw-2797	644	12	the	the	DET
taxlaw-2797	644	13	intended	intend	VERB
taxlaw-2797	644	14	total	total	ADJ
taxlaw-2797	644	15	amount	amount	NOUN
taxlaw-2797	644	16	of	of	ADP
taxlaw-2797	644	17	taxes	taxis	NOUN
taxlaw-2797	644	18	,	,	PUNCT
taxlaw-2797	644	19	but	but	CCONJ
taxlaw-2797	644	20	the	the	DET
taxlaw-2797	644	21	burden	burden	NOUN
taxlaw-2797	644	22	will	will	AUX
taxlaw-2797	644	23	be	be	AUX
taxlaw-2797	644	24	divided	divide	VERB
taxlaw-2797	644	25	differently	differently	ADV
taxlaw-2797	644	26	between	between	ADP
taxlaw-2797	644	27	the	the	DET
taxlaw-2797	644	28	two	two	NUM
taxlaw-2797	644	29	types	type	NOUN
taxlaw-2797	644	30	of	of	ADP
taxlaw-2797	644	31	individuals	individual	NOUN
taxlaw-2797	644	32	.	.	PUNCT
taxlaw-2797	645	1	individual	individual	ADJ
taxlaw-2797	645	2	b	b	PROPN
taxlaw-2797	645	3	will	will	AUX
taxlaw-2797	645	4	incur	incur	VERB
taxlaw-2797	645	5	a	a	DET
taxlaw-2797	645	6	larger	large	ADJ
taxlaw-2797	645	7	burden	burden	NOUN
taxlaw-2797	645	8	of	of	ADP
taxlaw-2797	645	9	the	the	DET
taxlaw-2797	645	10	commodity	commodity	NOUN
taxlaw-2797	645	11	tax	tax	NOUN
taxlaw-2797	645	12	then	then	ADV
taxlaw-2797	645	13	he	he	PRON
taxlaw-2797	645	14	would	would	AUX
taxlaw-2797	645	15	have	have	AUX
taxlaw-2797	645	16	had	have	VERB
taxlaw-2797	645	17	if	if	SCONJ
taxlaw-2797	645	18	individual	individual	ADJ
taxlaw-2797	645	19	u	u	NOUN
taxlaw-2797	645	20	were	be	AUX
taxlaw-2797	645	21	similarly	similarly	ADV
taxlaw-2797	645	22	confused	confuse	VERB
taxlaw-2797	645	23	by	by	ADP
taxlaw-2797	645	24	the	the	DET
taxlaw-2797	645	25	tax	tax	NOUN
taxlaw-2797	645	26	-	-	PUNCT
taxlaw-2797	645	27	exclusive	exclusive	ADJ
taxlaw-2797	645	28	price	price	NOUN
taxlaw-2797	645	29	;	;	PUNCT
taxlaw-2797	645	30	individual	individual	ADJ
taxlaw-2797	645	31	u	u	NOUN
taxlaw-2797	645	32	will	will	AUX
taxlaw-2797	645	33	correspondingly	correspondingly	ADV
taxlaw-2797	645	34	bear	bear	VERB
taxlaw-2797	645	35	a	a	DET
taxlaw-2797	645	36	smaller	small	ADJ
taxlaw-2797	645	37	portion	portion	NOUN
taxlaw-2797	645	38	of	of	ADP
taxlaw-2797	645	39	the	the	DET
taxlaw-2797	645	40	tax	tax	NOUN
taxlaw-2797	645	41	burden	burden	NOUN
taxlaw-2797	645	42	.	.	PUNCT
taxlaw-2797	646	1	u	u	NOUN
taxlaw-2797	646	2	’s	’s	ADJ
taxlaw-2797	646	3	ability	ability	NOUN
taxlaw-2797	646	4	to	to	PART
taxlaw-2797	646	5	change	change	VERB
taxlaw-2797	646	6	her	her	PRON
taxlaw-2797	646	7	behavior	behavior	NOUN
taxlaw-2797	646	8	due	due	ADP
taxlaw-2797	646	9	to	to	ADP
taxlaw-2797	646	10	the	the	DET
taxlaw-2797	646	11	change	change	NOUN
taxlaw-2797	646	12	in	in	ADP
taxlaw-2797	646	13	relative	relative	ADJ
taxlaw-2797	646	14	market	market	NOUN
taxlaw-2797	646	15	prices	price	NOUN
taxlaw-2797	646	16	makes	make	VERB
taxlaw-2797	646	17	her	she	PRON
taxlaw-2797	646	18	better	well	ADJ
taxlaw-2797	646	19	off	off	ADP
taxlaw-2797	646	20	so	so	ADV
taxlaw-2797	646	21	long	long	ADV
taxlaw-2797	646	22	as	as	SCONJ
taxlaw-2797	646	23	the	the	DET
taxlaw-2797	646	24	“	"	PUNCT
taxlaw-2797	646	25	avoided	avoid	VERB
taxlaw-2797	646	26	”	"	PUNCT
taxlaw-2797	646	27	taxes	taxis	NOUN
taxlaw-2797	646	28	are	be	AUX
taxlaw-2797	646	29	paid	pay	VERB
taxlaw-2797	646	30	also	also	ADV
taxlaw-2797	646	31	by	by	ADP
taxlaw-2797	646	32	others	other	NOUN
taxlaw-2797	646	33	—	—	PUNCT
taxlaw-2797	646	34	that	that	ADV
taxlaw-2797	646	35	is	is	ADV
taxlaw-2797	646	36	,	,	PUNCT
taxlaw-2797	646	37	by	by	ADP
taxlaw-2797	646	38	type	type	NOUN
taxlaw-2797	646	39	b	b	PROPN
taxlaw-2797	646	40	individuals	individual	NOUN
taxlaw-2797	646	41	.	.	PUNCT
taxlaw-2797	647	1	type	type	NOUN
taxlaw-2797	647	2	b	b	NOUN
taxlaw-2797	647	3	individuals	individual	NOUN
taxlaw-2797	647	4	face	face	VERB
taxlaw-2797	647	5	higher	high	ADJ
taxlaw-2797	647	6	market	market	NOUN
taxlaw-2797	647	7	prices	price	NOUN
taxlaw-2797	647	8	due	due	ADJ
taxlaw-2797	647	9	to	to	ADP
taxlaw-2797	647	10	the	the	DET
taxlaw-2797	647	11	consumption	consumption	NOUN
taxlaw-2797	647	12	choices	choice	NOUN
taxlaw-2797	647	13	of	of	ADP
taxlaw-2797	647	14	type	type	NOUN
taxlaw-2797	647	15	u	u	NOUN
taxlaw-2797	647	16	individuals	individual	NOUN
taxlaw-2797	647	17	.	.	PUNCT
taxlaw-2797	648	1	thus	thus	ADV
taxlaw-2797	648	2	,	,	PUNCT
taxlaw-2797	648	3	in	in	ADP
taxlaw-2797	648	4	effect	effect	NOUN
taxlaw-2797	648	5	,	,	PUNCT
taxlaw-2797	648	6	under	under	ADP
taxlaw-2797	648	7	tax	tax	NOUN
taxlaw-2797	648	8	-	-	PUNCT
taxlaw-2797	648	9	exclusive	exclusive	ADJ
taxlaw-2797	648	10	pricing	pricing	NOUN
taxlaw-2797	648	11	,	,	PUNCT
taxlaw-2797	648	12	individual	individual	ADJ
taxlaw-2797	648	13	heterogeneity	heterogeneity	NOUN
taxlaw-2797	648	14	(	(	PUNCT
taxlaw-2797	648	15	in	in	ADP
taxlaw-2797	648	16	confusion	confusion	NOUN
taxlaw-2797	648	17	or	or	CCONJ
taxlaw-2797	648	18	bias	bias	NOUN
taxlaw-2797	648	19	)	)	PUNCT
taxlaw-2797	648	20	distributes	distribute	VERB
taxlaw-2797	648	21	resources	resource	NOUN
taxlaw-2797	648	22	from	from	ADP
taxlaw-2797	648	23	the	the	DET
taxlaw-2797	648	24	more	more	ADV
taxlaw-2797	648	25	biased	biased	ADJ
taxlaw-2797	648	26	toward	toward	ADP
taxlaw-2797	648	27	the	the	DET
taxlaw-2797	648	28	less	less	ADV
taxlaw-2797	648	29	biased	biased	ADJ
taxlaw-2797	648	30	.	.	PUNCT
taxlaw-2797	649	1	the	the	DET
taxlaw-2797	649	2	important	important	ADJ
taxlaw-2797	649	3	questions	question	NOUN
taxlaw-2797	649	4	,	,	PUNCT
taxlaw-2797	649	5	then	then	ADV
taxlaw-2797	649	6	,	,	PUNCT
taxlaw-2797	649	7	are	be	AUX
taxlaw-2797	649	8	whether	whether	SCONJ
taxlaw-2797	649	9	such	such	DET
taxlaw-2797	649	10	a	a	DET
taxlaw-2797	649	11	distributional	distributional	ADJ
taxlaw-2797	649	12	outcome	outcome	NOUN
taxlaw-2797	649	13	is	be	AUX
taxlaw-2797	649	14	socially	socially	ADV
taxlaw-2797	649	15	disturbing	disturbing	ADJ
taxlaw-2797	649	16	and	and	CCONJ
taxlaw-2797	649	17	whether	whether	SCONJ
taxlaw-2797	649	18	it	it	PRON
taxlaw-2797	649	19	requires	require	VERB
taxlaw-2797	649	20	regulatory	regulatory	ADJ
taxlaw-2797	649	21	control	control	NOUN
taxlaw-2797	649	22	.	.	PUNCT
taxlaw-2797	650	1	numerous	numerous	ADJ
taxlaw-2797	650	2	cross	cros	NOUN
taxlaw-2797	650	3	-	-	NOUN
taxlaw-2797	650	4	subsidies	subsidy	NOUN
taxlaw-2797	650	5	among	among	ADP
taxlaw-2797	650	6	individuals	individual	NOUN
taxlaw-2797	650	7	exist	exist	VERB
taxlaw-2797	650	8	in	in	ADP
taxlaw-2797	650	9	the	the	DET
taxlaw-2797	650	10	market	market	NOUN
taxlaw-2797	650	11	,	,	PUNCT
taxlaw-2797	650	12	and	and	CCONJ
taxlaw-2797	650	13	most	most	ADJ
taxlaw-2797	650	14	are	be	AUX
taxlaw-2797	650	15	not	not	PART
taxlaw-2797	650	16	necessarily	necessarily	ADV
taxlaw-2797	650	17	considered	consider	VERB
taxlaw-2797	650	18	socially	socially	ADV
taxlaw-2797	650	19	undesirable	undesirable	ADJ
taxlaw-2797	650	20	to	to	ADP
taxlaw-2797	650	21	an	an	DET
taxlaw-2797	650	22	extent	extent	NOUN
taxlaw-2797	650	23	that	that	PRON
taxlaw-2797	650	24	requires	require	VERB
taxlaw-2797	650	25	regulatory	regulatory	ADJ
taxlaw-2797	650	26	intervention	intervention	NOUN
taxlaw-2797	650	27	.	.	PUNCT
taxlaw-2797	651	1	for	for	ADP
taxlaw-2797	651	2	example	example	NOUN
taxlaw-2797	651	3	,	,	PUNCT
taxlaw-2797	651	4	accident	accident	NOUN
taxlaw-2797	651	5	insurance	insurance	NOUN
taxlaw-2797	651	6	contracts	contract	NOUN
taxlaw-2797	651	7	create	create	VERB
taxlaw-2797	651	8	cross	cross	NOUN
taxlaw-2797	651	9	-	-	NOUN
taxlaw-2797	651	10	subsidization	subsidization	NOUN
taxlaw-2797	651	11	between	between	ADP
taxlaw-2797	651	12	clumsy	clumsy	ADJ
taxlaw-2797	651	13	and	and	CCONJ
taxlaw-2797	651	14	skilled	skilled	ADJ
taxlaw-2797	651	15	individuals113	individuals113	PROPN
taxlaw-2797	651	16	and	and	CCONJ
taxlaw-2797	651	17	short	short	ADJ
taxlaw-2797	651	18	distance	distance	NOUN
taxlaw-2797	651	19	commuters	commuter	NOUN
taxlaw-2797	651	20	cross	cross	ADJ
taxlaw-2797	651	21	-	-	ADJ
taxlaw-2797	651	22	subsidize	subsidize	ADJ
taxlaw-2797	651	23	long	long	ADJ
taxlaw-2797	651	24	distance	distance	NOUN
taxlaw-2797	651	25	commuters	commuter	NOUN
taxlaw-2797	651	26	through	through	ADP
taxlaw-2797	651	27	equal	equal	ADJ
taxlaw-2797	651	28	payments	payment	NOUN
taxlaw-2797	651	29	for	for	ADP
taxlaw-2797	651	30	(	(	PUNCT
taxlaw-2797	651	31	non	non	ADJ
taxlaw-2797	651	32	-	-	ADJ
taxlaw-2797	651	33	toll	toll	ADJ
taxlaw-2797	651	34	)	)	PUNCT
taxlaw-2797	651	35	roads	road	NOUN
taxlaw-2797	651	36	;	;	PUNCT
taxlaw-2797	651	37	and	and	CCONJ
taxlaw-2797	651	38	astute	astute	ADJ
taxlaw-2797	651	39	investors	investor	NOUN
taxlaw-2797	651	40	or	or	CCONJ
taxlaw-2797	651	41	businessmen	businessman	NOUN
taxlaw-2797	651	42	are	be	AUX
taxlaw-2797	651	43	more	more	ADV
taxlaw-2797	651	44	successful	successful	ADJ
taxlaw-2797	651	45	,	,	PUNCT
taxlaw-2797	651	46	in	in	ADP
taxlaw-2797	651	47	particular	particular	ADJ
taxlaw-2797	651	48	,	,	PUNCT
taxlaw-2797	651	49	at	at	ADP
taxlaw-2797	651	50	the	the	DET
taxlaw-2797	651	51	expense	expense	NOUN
taxlaw-2797	651	52	of	of	ADP
taxlaw-2797	651	53	poorly	poorly	ADV
taxlaw-2797	651	54	performing	perform	VERB
taxlaw-2797	651	55	investors	investor	NOUN
taxlaw-2797	651	56	or	or	CCONJ
taxlaw-2797	651	57	businessmen	businessman	NOUN
taxlaw-2797	651	58	.	.	PUNCT
taxlaw-2797	652	1	these	these	DET
taxlaw-2797	652	2	cross	cros	NOUN
taxlaw-2797	652	3	-	-	NOUN
taxlaw-2797	652	4	subsidies	subsidy	NOUN
taxlaw-2797	652	5	among	among	ADP
taxlaw-2797	652	6	individuals	individual	NOUN
taxlaw-2797	652	7	do	do	AUX
taxlaw-2797	652	8	not	not	PART
taxlaw-2797	652	9	require	require	VERB
taxlaw-2797	652	10	a	a	DET
taxlaw-2797	652	11	regulatory	regulatory	ADJ
taxlaw-2797	652	12	fix	fix	NOUN
taxlaw-2797	652	13	.	.	PUNCT
taxlaw-2797	653	1	it	it	PRON
taxlaw-2797	653	2	is	be	AUX
taxlaw-2797	653	3	far	far	ADV
taxlaw-2797	653	4	from	from	ADP
taxlaw-2797	653	5	being	be	AUX
taxlaw-2797	653	6	obvious	obvious	ADJ
taxlaw-2797	653	7	that	that	SCONJ
taxlaw-2797	653	8	redistribution	redistribution	NOUN
taxlaw-2797	653	9	is	be	AUX
taxlaw-2797	653	10	required	require	VERB
taxlaw-2797	653	11	also	also	ADV
taxlaw-2797	653	12	along	along	ADP
taxlaw-2797	653	13	individuals	individual	NOUN
taxlaw-2797	653	14	with	with	ADP
taxlaw-2797	653	15	different	different	ADJ
taxlaw-2797	653	16	psychological	psychological	ADJ
taxlaw-2797	653	17	biases	bias	NOUN
taxlaw-2797	653	18	.	.	PUNCT
taxlaw-2797	654	1	not	not	PART
taxlaw-2797	654	2	every	every	DET
taxlaw-2797	654	3	kind	kind	NOUN
taxlaw-2797	654	4	of	of	ADP
taxlaw-2797	654	5	human	human	ADJ
taxlaw-2797	654	6	non	non	ADJ
taxlaw-2797	654	7	-	-	ADJ
taxlaw-2797	654	8	uniformity	uniformity	NOUN
taxlaw-2797	654	9	requires	require	VERB
taxlaw-2797	654	10	regulatory	regulatory	ADJ
taxlaw-2797	654	11	intervention	intervention	NOUN
taxlaw-2797	654	12	.	.	PUNCT
taxlaw-2797	655	1	individuals	individual	NOUN
taxlaw-2797	655	2	are	be	AUX
taxlaw-2797	655	3	different	different	ADJ
taxlaw-2797	655	4	in	in	ADP
taxlaw-2797	655	5	many	many	ADJ
taxlaw-2797	655	6	dimensions	dimension	NOUN
taxlaw-2797	655	7	;	;	PUNCT
taxlaw-2797	655	8	some	some	PRON
taxlaw-2797	655	9	are	be	AUX
taxlaw-2797	655	10	considered	consider	VERB
taxlaw-2797	655	11	more	more	ADV
taxlaw-2797	655	12	attractive	attractive	ADJ
taxlaw-2797	655	13	or	or	CCONJ
taxlaw-2797	655	14	dress	dress	VERB
taxlaw-2797	655	15	better	well	ADV
taxlaw-2797	655	16	,	,	PUNCT
taxlaw-2797	655	17	while	while	SCONJ
taxlaw-2797	655	18	others	other	NOUN
taxlaw-2797	655	19	require	require	VERB
taxlaw-2797	655	20	extra	extra	ADJ
taxlaw-2797	655	21	hours	hour	NOUN
taxlaw-2797	655	22	of	of	ADP
taxlaw-2797	655	23	sleep	sleep	NOUN
taxlaw-2797	655	24	at	at	ADP
taxlaw-2797	655	25	night.114	night.114	NOUN
taxlaw-2797	655	26	society	society	NOUN
taxlaw-2797	655	27	does	do	AUX
taxlaw-2797	655	28	not	not	PART
taxlaw-2797	655	29	consider	consider	VERB
taxlaw-2797	655	30	every	every	DET
taxlaw-2797	655	31	kind	kind	NOUN
taxlaw-2797	655	32	of	of	ADP
taxlaw-2797	655	33	inequality	inequality	NOUN
taxlaw-2797	655	34	to	to	PART
taxlaw-2797	655	35	be	be	AUX
taxlaw-2797	655	36	worthy	worthy	ADJ
taxlaw-2797	655	37	of	of	ADP
taxlaw-2797	655	38	redistribution	redistribution	NOUN
taxlaw-2797	655	39	.	.	PUNCT
taxlaw-2797	656	1	typically	typically	ADV
taxlaw-2797	656	2	,	,	PUNCT
taxlaw-2797	656	3	redistribution	redistribution	NOUN
taxlaw-2797	656	4	is	be	AUX
taxlaw-2797	656	5	considered	consider	VERB
taxlaw-2797	656	6	socially	socially	ADV
taxlaw-2797	656	7	desirable	desirable	ADJ
taxlaw-2797	656	8	along	along	ADP
taxlaw-2797	656	9	few	few	ADJ
taxlaw-2797	656	10	individual	individual	ADJ
taxlaw-2797	656	11	features	feature	NOUN
taxlaw-2797	656	12	,	,	PUNCT
taxlaw-2797	656	13	such	such	ADJ
taxlaw-2797	656	14	as	as	ADP
taxlaw-2797	656	15	income	income	NOUN
taxlaw-2797	656	16	(	(	PUNCT
taxlaw-2797	656	17	or	or	CCONJ
taxlaw-2797	656	18	wealth	wealth	NOUN
taxlaw-2797	656	19	or	or	CCONJ
taxlaw-2797	656	20	consumption	consumption	NOUN
taxlaw-2797	656	21	)	)	PUNCT
taxlaw-2797	656	22	,	,	PUNCT
taxlaw-2797	656	23	health	health	NOUN
taxlaw-2797	656	24	,	,	PUNCT
taxlaw-2797	656	25	and	and	CCONJ
taxlaw-2797	656	26	family	family	NOUN
taxlaw-2797	656	27	size.115	size.115	PROPN
taxlaw-2797	656	28	113	113	NUM
taxlaw-2797	656	29	.	.	PUNCT
taxlaw-2797	657	1	michael	michael	PROPN
taxlaw-2797	657	2	rothschild	rothschild	PROPN
taxlaw-2797	657	3	&	&	CCONJ
taxlaw-2797	657	4	joseph	joseph	PROPN
taxlaw-2797	657	5	stiglitz	stiglitz	PROPN
taxlaw-2797	657	6	,	,	PUNCT
taxlaw-2797	657	7	equilibrium	equilibrium	NOUN
taxlaw-2797	657	8	in	in	ADP
taxlaw-2797	657	9	competitive	competitive	ADJ
taxlaw-2797	657	10	insurance	insurance	NOUN
taxlaw-2797	657	11	markets	market	NOUN
taxlaw-2797	657	12	:	:	PUNCT
taxlaw-2797	657	13	an	an	DET
taxlaw-2797	657	14	essay	essay	NOUN
taxlaw-2797	657	15	on	on	ADP
taxlaw-2797	657	16	the	the	DET
taxlaw-2797	657	17	economics	economic	NOUN
taxlaw-2797	657	18	of	of	ADP
taxlaw-2797	657	19	imperfect	imperfect	ADJ
taxlaw-2797	657	20	information	information	NOUN
taxlaw-2797	657	21	,	,	PUNCT
taxlaw-2797	657	22	90	90	NUM
taxlaw-2797	657	23	q.	q.	PROPN
taxlaw-2797	657	24	j.	j.	PROPN
taxlaw-2797	657	25	of	of	ADP
taxlaw-2797	657	26	econ	econ	PROPN
taxlaw-2797	657	27	.	.	PUNCT
taxlaw-2797	658	1	629	629	NUM
taxlaw-2797	658	2	,	,	PUNCT
taxlaw-2797	658	3	630	630	NUM
taxlaw-2797	658	4	–	–	PUNCT
taxlaw-2797	658	5	37	37	NUM
taxlaw-2797	658	6	(	(	PUNCT
taxlaw-2797	658	7	1976	1976	NUM
taxlaw-2797	658	8	)	)	PUNCT
taxlaw-2797	658	9	.	.	PUNCT
taxlaw-2797	659	1	114	114	NUM
taxlaw-2797	659	2	.	.	PUNCT
taxlaw-2797	660	1	cf	cf	X
taxlaw-2797	660	2	.	.	PUNCT
taxlaw-2797	661	1	lee	lee	PROPN
taxlaw-2797	661	2	anne	anne	PROPN
taxlaw-2797	661	3	fennell	fennell	PROPN
taxlaw-2797	661	4	,	,	PUNCT
taxlaw-2797	661	5	willpower	willpower	NOUN
taxlaw-2797	661	6	and	and	CCONJ
taxlaw-2797	661	7	legal	legal	ADJ
taxlaw-2797	661	8	policy	policy	NOUN
taxlaw-2797	661	9	,	,	PUNCT
taxlaw-2797	661	10	5	5	NUM
taxlaw-2797	661	11	annual	annual	ADJ
taxlaw-2797	661	12	rev	rev	X
taxlaw-2797	661	13	.	.	PROPN
taxlaw-2797	661	14	of	of	ADP
taxlaw-2797	661	15	l.	l.	PROPN
taxlaw-2797	661	16	and	and	CCONJ
taxlaw-2797	661	17	social	social	PROPN
taxlaw-2797	661	18	sci	sci	PROPN
taxlaw-2797	661	19	.	.	PROPN
taxlaw-2797	661	20	91	91	NUM
taxlaw-2797	661	21	,	,	PUNCT
taxlaw-2797	661	22	102	102	NUM
taxlaw-2797	661	23	(	(	PUNCT
taxlaw-2797	661	24	2009	2009	NUM
taxlaw-2797	661	25	)	)	PUNCT
taxlaw-2797	661	26	(	(	PUNCT
taxlaw-2797	661	27	suggesting	suggest	VERB
taxlaw-2797	661	28	that	that	SCONJ
taxlaw-2797	661	29	problems	problem	NOUN
taxlaw-2797	661	30	of	of	ADP
taxlaw-2797	661	31	willpower	willpower	NOUN
taxlaw-2797	661	32	or	or	CCONJ
taxlaw-2797	661	33	self	self	NOUN
taxlaw-2797	661	34	-	-	PUNCT
taxlaw-2797	661	35	control	control	NOUN
taxlaw-2797	661	36	might	might	AUX
taxlaw-2797	661	37	raise	raise	VERB
taxlaw-2797	661	38	redistributive	redistributive	ADJ
taxlaw-2797	661	39	concerns	concern	NOUN
taxlaw-2797	661	40	since	since	SCONJ
taxlaw-2797	661	41	they	they	PRON
taxlaw-2797	661	42	affect	affect	VERB
taxlaw-2797	661	43	individual	individual	ADJ
taxlaw-2797	661	44	well	well	ADV
taxlaw-2797	661	45	-	-	PUNCT
taxlaw-2797	661	46	being	being	NOUN
taxlaw-2797	661	47	)	)	PUNCT
taxlaw-2797	661	48	.	.	PUNCT
taxlaw-2797	662	1	115	115	NUM
taxlaw-2797	662	2	.	.	PUNCT
taxlaw-2797	663	1	these	these	DET
taxlaw-2797	663	2	individual	individual	ADJ
taxlaw-2797	663	3	characteristics	characteristic	NOUN
taxlaw-2797	663	4	are	be	AUX
taxlaw-2797	663	5	considered	consider	VERB
taxlaw-2797	663	6	proxies	proxy	NOUN
taxlaw-2797	663	7	of	of	ADP
taxlaw-2797	663	8	individual	individual	ADJ
taxlaw-2797	663	9	ability	ability	NOUN
taxlaw-2797	663	10	,	,	PUNCT
taxlaw-2797	663	11	which	which	PRON
taxlaw-2797	663	12	is	be	AUX
taxlaw-2797	663	13	unobservable	unobservable	ADJ
taxlaw-2797	663	14	directly	directly	ADV
taxlaw-2797	663	15	.	.	PUNCT
taxlaw-2797	664	1	it	it	PRON
taxlaw-2797	664	2	is	be	AUX
taxlaw-2797	664	3	unclear	unclear	ADJ
taxlaw-2797	664	4	that	that	SCONJ
taxlaw-2797	664	5	biased	biased	ADJ
taxlaw-2797	664	6	perception	perception	NOUN
taxlaw-2797	664	7	of	of	ADP
taxlaw-2797	664	8	tax	tax	NOUN
taxlaw-2797	664	9	-	-	PUNCT
taxlaw-2797	664	10	exclusive	exclusive	ADJ
taxlaw-2797	664	11	prices	price	NOUN
taxlaw-2797	664	12	is	be	AUX
taxlaw-2797	664	13	any	any	DET
taxlaw-2797	664	14	proxy	proxy	NOUN
taxlaw-2797	664	15	of	of	ADP
taxlaw-2797	664	16	lower	low	ADJ
taxlaw-2797	664	17	ability	ability	NOUN
taxlaw-2797	664	18	.	.	PUNCT
taxlaw-2797	665	1	see	see	AUX
taxlaw-2797	665	2	also	also	ADV
taxlaw-2797	665	3	shaviro	shaviro	NOUN
taxlaw-2797	665	4	,	,	PUNCT
taxlaw-2797	665	5	supra	supra	PROPN
taxlaw-2797	665	6	note	note	NOUN
taxlaw-2797	665	7	31	31	NUM
taxlaw-2797	665	8	,	,	PUNCT
taxlaw-2797	665	9	at	at	ADP
taxlaw-2797	665	10	758	758	NUM
taxlaw-2797	665	11	(	(	PUNCT
taxlaw-2797	665	12	arguing	argue	VERB
taxlaw-2797	665	13	,	,	PUNCT
taxlaw-2797	665	14	in	in	ADP
taxlaw-2797	665	15	passing	pass	VERB
taxlaw-2797	665	16	,	,	PUNCT
taxlaw-2797	665	17	that	that	SCONJ
taxlaw-2797	665	18	“	"	PUNCT
taxlaw-2797	665	19	ability	ability	NOUN
taxlaw-2797	665	20	”	"	PUNCT
taxlaw-2797	665	21	for	for	ADP
taxlaw-2797	665	22	tax	tax	NOUN
taxlaw-2797	665	23	(	(	PUNCT
taxlaw-2797	665	24	or	or	CCONJ
taxlaw-2797	665	25	social	social	ADJ
taxlaw-2797	665	26	welfare	welfare	NOUN
taxlaw-2797	665	27	)	)	PUNCT
taxlaw-2797	665	28	purposes	purpose	NOUN
taxlaw-2797	665	29	may	may	AUX
taxlaw-2797	665	30	include	include	VERB
taxlaw-2797	665	31	individual	individual	ADJ
taxlaw-2797	665	32	ability	ability	NOUN
taxlaw-2797	665	33	to	to	PART
taxlaw-2797	665	34	derive	derive	VERB
taxlaw-2797	665	35	utility	utility	NOUN
taxlaw-2797	665	36	from	from	ADP
taxlaw-2797	665	37	consumption	consumption	NOUN
taxlaw-2797	665	38	)	)	PUNCT
taxlaw-2797	665	39	.	.	PUNCT
taxlaw-2797	666	1	furthermore	furthermore	ADV
taxlaw-2797	666	2	,	,	PUNCT
taxlaw-2797	666	3	even	even	ADV
taxlaw-2797	666	4	if	if	SCONJ
taxlaw-2797	666	5	one	one	NOUN
taxlaw-2797	666	6	adopts	adopt	VERB
taxlaw-2797	666	7	an	an	DET
taxlaw-2797	666	8	ability	ability	NOUN
taxlaw-2797	666	9	-	-	PUNCT
taxlaw-2797	666	10	to	to	ADP
taxlaw-2797	666	11	-	-	PUNCT
taxlaw-2797	666	12	pay	pay	NOUN
taxlaw-2797	666	13	criterion	criterion	NOUN
taxlaw-2797	666	14	,	,	PUNCT
taxlaw-2797	666	15	it	it	PRON
taxlaw-2797	666	16	is	be	AUX
taxlaw-2797	666	17	unclear	unclear	ADJ
taxlaw-2797	666	18	246	246	NUM
taxlaw-2797	666	19	columbia	columbia	PROPN
taxlaw-2797	666	20	jour	jour	PROPN
taxlaw-2797	666	21	�	�	PROPN
taxlaw-2797	666	22	al	al	PROPN
taxlaw-2797	666	23	of	of	ADP
taxlaw-2797	666	24	tax	tax	NOUN
taxlaw-2797	666	25	law	law	NOUN
taxlaw-2797	666	26	[	[	X
taxlaw-2797	666	27	vol	vol	NOUN
taxlaw-2797	666	28	.	.	PUNCT
taxlaw-2797	667	1	1:218	1:218	NUM
taxlaw-2797	667	2	therefore	therefore	ADV
taxlaw-2797	667	3	,	,	PUNCT
taxlaw-2797	667	4	considering	consider	VERB
taxlaw-2797	667	5	potential	potential	ADJ
taxlaw-2797	667	6	correlations	correlation	NOUN
taxlaw-2797	667	7	between	between	ADP
taxlaw-2797	667	8	psychological	psychological	ADJ
taxlaw-2797	667	9	biases	bias	NOUN
taxlaw-2797	667	10	and	and	CCONJ
taxlaw-2797	667	11	any	any	PRON
taxlaw-2797	667	12	of	of	ADP
taxlaw-2797	667	13	the	the	DET
taxlaw-2797	667	14	mentioned	mention	VERB
taxlaw-2797	667	15	individual	individual	ADJ
taxlaw-2797	667	16	features	feature	NOUN
taxlaw-2797	667	17	is	be	AUX
taxlaw-2797	667	18	interesting	interesting	ADJ
taxlaw-2797	667	19	.	.	PUNCT
taxlaw-2797	668	1	psychological	psychological	ADJ
taxlaw-2797	668	2	biases	bias	NOUN
taxlaw-2797	668	3	might	might	AUX
taxlaw-2797	668	4	be	be	AUX
taxlaw-2797	668	5	negatively	negatively	ADV
taxlaw-2797	668	6	correlated	correlate	VERB
taxlaw-2797	668	7	with	with	ADP
taxlaw-2797	668	8	education	education	NOUN
taxlaw-2797	668	9	level	level	NOUN
taxlaw-2797	668	10	or	or	CCONJ
taxlaw-2797	668	11	intelligence	intelligence	NOUN
taxlaw-2797	668	12	quotient	quotient	NOUN
taxlaw-2797	668	13	(	(	PUNCT
taxlaw-2797	668	14	iq	iq	INTJ
taxlaw-2797	668	15	)	)	PUNCT
taxlaw-2797	668	16	,	,	PUNCT
taxlaw-2797	668	17	which	which	PRON
taxlaw-2797	668	18	could	could	AUX
taxlaw-2797	668	19	be	be	AUX
taxlaw-2797	668	20	considered	consider	VERB
taxlaw-2797	668	21	as	as	ADP
taxlaw-2797	668	22	partial	partial	ADJ
taxlaw-2797	668	23	proxies	proxy	NOUN
taxlaw-2797	668	24	for	for	ADP
taxlaw-2797	668	25	income	income	NOUN
taxlaw-2797	668	26	.	.	PUNCT
taxlaw-2797	669	1	but	but	CCONJ
taxlaw-2797	669	2	on	on	ADP
taxlaw-2797	669	3	the	the	DET
taxlaw-2797	669	4	other	other	ADJ
taxlaw-2797	669	5	hand	hand	NOUN
taxlaw-2797	669	6	,	,	PUNCT
taxlaw-2797	669	7	the	the	DET
taxlaw-2797	669	8	opportunity	opportunity	NOUN
taxlaw-2797	669	9	costs	cost	NOUN
taxlaw-2797	669	10	of	of	ADP
taxlaw-2797	669	11	self	self	NOUN
taxlaw-2797	669	12	-	-	PUNCT
taxlaw-2797	669	13	debiasing	debiase	VERB
taxlaw-2797	669	14	resources	resource	NOUN
taxlaw-2797	669	15	(	(	PUNCT
taxlaw-2797	669	16	such	such	ADJ
taxlaw-2797	669	17	as	as	ADP
taxlaw-2797	669	18	time	time	NOUN
taxlaw-2797	669	19	and	and	CCONJ
taxlaw-2797	669	20	effort	effort	NOUN
taxlaw-2797	669	21	)	)	PUNCT
taxlaw-2797	669	22	are	be	AUX
taxlaw-2797	669	23	positively	positively	ADV
taxlaw-2797	669	24	correlated	correlate	VERB
taxlaw-2797	669	25	with	with	ADP
taxlaw-2797	669	26	income	income	NOUN
taxlaw-2797	669	27	as	as	SCONJ
taxlaw-2797	669	28	the	the	DET
taxlaw-2797	669	29	time	time	NOUN
taxlaw-2797	669	30	value	value	NOUN
taxlaw-2797	669	31	of	of	ADP
taxlaw-2797	669	32	high	high	ADJ
taxlaw-2797	669	33	-	-	PUNCT
taxlaw-2797	669	34	income	income	NOUN
taxlaw-2797	669	35	earners	earner	NOUN
taxlaw-2797	669	36	is	be	AUX
taxlaw-2797	669	37	higher	high	ADJ
taxlaw-2797	669	38	.	.	PUNCT
taxlaw-2797	670	1	thus	thus	ADV
taxlaw-2797	670	2	,	,	PUNCT
taxlaw-2797	670	3	theoretical	theoretical	ADJ
taxlaw-2797	670	4	prediction	prediction	NOUN
taxlaw-2797	670	5	is	be	AUX
taxlaw-2797	670	6	unattainable.116	unattainable.116	ADV
taxlaw-2797	670	7	empirical	empirical	ADJ
taxlaw-2797	670	8	evidence	evidence	NOUN
taxlaw-2797	670	9	on	on	ADP
taxlaw-2797	670	10	these	these	DET
taxlaw-2797	670	11	potential	potential	ADJ
taxlaw-2797	670	12	correlations	correlation	NOUN
taxlaw-2797	670	13	is	be	AUX
taxlaw-2797	670	14	scarce	scarce	ADJ
taxlaw-2797	670	15	.	.	PUNCT
taxlaw-2797	671	1	the	the	DET
taxlaw-2797	671	2	limited	limited	ADJ
taxlaw-2797	671	3	existing	exist	VERB
taxlaw-2797	671	4	evidence	evidence	NOUN
taxlaw-2797	671	5	indicates	indicate	VERB
taxlaw-2797	671	6	that	that	SCONJ
taxlaw-2797	671	7	lowincome	lowincome	NOUN
taxlaw-2797	671	8	or	or	CCONJ
taxlaw-2797	671	9	low	low	ADV
taxlaw-2797	671	10	-	-	PUNCT
taxlaw-2797	671	11	educated	educate	VERB
taxlaw-2797	671	12	individuals	individual	NOUN
taxlaw-2797	671	13	acquire	acquire	VERB
taxlaw-2797	671	14	less	less	ADJ
taxlaw-2797	671	15	information	information	NOUN
taxlaw-2797	671	16	and	and	CCONJ
taxlaw-2797	671	17	make	make	VERB
taxlaw-2797	671	18	more	more	ADJ
taxlaw-2797	671	19	mistakes,117	mistakes,117	ADJ
taxlaw-2797	672	1	but	but	CCONJ
taxlaw-2797	672	2	they	they	PRON
taxlaw-2797	672	3	are	be	AUX
taxlaw-2797	672	4	not	not	PART
taxlaw-2797	672	5	necessarily	necessarily	ADV
taxlaw-2797	672	6	more	more	ADV
taxlaw-2797	672	7	vulnerable	vulnerable	ADJ
taxlaw-2797	672	8	to	to	ADP
taxlaw-2797	672	9	psychological	psychological	ADJ
taxlaw-2797	672	10	biases.118	biases.118	NOUN
taxlaw-2797	672	11	furthermore	furthermore	ADV
taxlaw-2797	672	12	,	,	PUNCT
taxlaw-2797	672	13	it	it	PRON
taxlaw-2797	672	14	makes	make	VERB
taxlaw-2797	672	15	little	little	ADJ
taxlaw-2797	672	16	sense	sense	NOUN
taxlaw-2797	672	17	to	to	PART
taxlaw-2797	672	18	redistribute	redistribute	VERB
taxlaw-2797	672	19	along	along	ADP
taxlaw-2797	672	20	a	a	DET
taxlaw-2797	672	21	non	non	ADJ
taxlaw-2797	672	22	-	-	ADJ
taxlaw-2797	672	23	perfect	perfect	ADJ
taxlaw-2797	672	24	proxy	proxy	NOUN
taxlaw-2797	672	25	of	of	ADP
taxlaw-2797	672	26	income	income	NOUN
taxlaw-2797	672	27	,	,	PUNCT
taxlaw-2797	672	28	while	while	SCONJ
taxlaw-2797	672	29	redistribution	redistribution	NOUN
taxlaw-2797	672	30	along	along	ADP
taxlaw-2797	672	31	income	income	NOUN
taxlaw-2797	672	32	can	can	AUX
taxlaw-2797	672	33	be	be	AUX
taxlaw-2797	672	34	accomplished	accomplish	VERB
taxlaw-2797	672	35	directly	directly	ADV
taxlaw-2797	672	36	through	through	ADP
taxlaw-2797	672	37	an	an	DET
taxlaw-2797	672	38	income	income	NOUN
taxlaw-2797	672	39	tax	tax	NOUN
taxlaw-2797	672	40	system.119	system.119	NOUN
taxlaw-2797	672	41	the	the	DET
taxlaw-2797	672	42	conclusion	conclusion	NOUN
taxlaw-2797	672	43	,	,	PUNCT
taxlaw-2797	672	44	then	then	ADV
taxlaw-2797	672	45	,	,	PUNCT
taxlaw-2797	672	46	is	be	AUX
taxlaw-2797	672	47	that	that	SCONJ
taxlaw-2797	672	48	only	only	ADV
taxlaw-2797	672	49	to	to	ADP
taxlaw-2797	672	50	the	the	DET
taxlaw-2797	672	51	extent	extent	NOUN
taxlaw-2797	672	52	that	that	SCONJ
taxlaw-2797	672	53	it	it	PRON
taxlaw-2797	672	54	is	be	AUX
taxlaw-2797	672	55	socially	socially	ADV
taxlaw-2797	672	56	desirable	desirable	ADJ
taxlaw-2797	672	57	to	to	PART
taxlaw-2797	672	58	redistribute	redistribute	VERB
taxlaw-2797	672	59	across	across	ADP
taxlaw-2797	672	60	psychological	psychological	ADJ
taxlaw-2797	672	61	biases	bias	NOUN
taxlaw-2797	672	62	—	—	PUNCT
taxlaw-2797	672	63	regardless	regardless	ADV
taxlaw-2797	672	64	of	of	ADP
taxlaw-2797	672	65	income	income	NOUN
taxlaw-2797	672	66	or	or	CCONJ
taxlaw-2797	672	67	wealth	wealth	NOUN
taxlaw-2797	672	68	—	—	PUNCT
taxlaw-2797	672	69	can	can	AUX
taxlaw-2797	672	70	taxinclusive	taxinclusive	VERB
taxlaw-2797	672	71	price	price	NOUN
taxlaw-2797	672	72	regulation	regulation	NOUN
taxlaw-2797	672	73	be	be	AUX
taxlaw-2797	672	74	justified.120	justified.120	ADJ
taxlaw-2797	672	75	however	however	ADV
taxlaw-2797	672	76	,	,	PUNCT
taxlaw-2797	672	77	note	note	VERB
taxlaw-2797	672	78	that	that	SCONJ
taxlaw-2797	672	79	this	this	PRON
taxlaw-2797	672	80	would	would	AUX
taxlaw-2797	672	81	not	not	PART
taxlaw-2797	673	1	how	how	SCONJ
taxlaw-2797	673	2	confusion	confusion	NOUN
taxlaw-2797	673	3	about	about	ADP
taxlaw-2797	673	4	market	market	NOUN
taxlaw-2797	673	5	prices	price	NOUN
taxlaw-2797	673	6	or	or	CCONJ
taxlaw-2797	673	7	tax	tax	NOUN
taxlaw-2797	673	8	burdens	burden	NOUN
taxlaw-2797	673	9	affects	affect	VERB
taxlaw-2797	673	10	a	a	DET
taxlaw-2797	673	11	taxpayer	taxpayer	NOUN
taxlaw-2797	673	12	’s	’s	PART
taxlaw-2797	673	13	ability	ability	NOUN
taxlaw-2797	673	14	to	to	PART
taxlaw-2797	673	15	pay	pay	VERB
taxlaw-2797	673	16	.	.	PUNCT
taxlaw-2797	674	1	for	for	ADP
taxlaw-2797	674	2	example	example	NOUN
taxlaw-2797	674	3	,	,	PUNCT
taxlaw-2797	674	4	would	would	AUX
taxlaw-2797	674	5	an	an	DET
taxlaw-2797	674	6	ability	ability	NOUN
taxlaw-2797	674	7	-	-	PUNCT
taxlaw-2797	674	8	to	to	ADP
taxlaw-2797	674	9	-	-	PUNCT
taxlaw-2797	674	10	pay	pay	NOUN
taxlaw-2797	674	11	advocate	advocate	NOUN
taxlaw-2797	674	12	support	support	NOUN
taxlaw-2797	674	13	equal	equal	ADJ
taxlaw-2797	674	14	tax	tax	NOUN
taxlaw-2797	674	15	liability	liability	NOUN
taxlaw-2797	674	16	for	for	ADP
taxlaw-2797	674	17	a	a	DET
taxlaw-2797	674	18	high	high	ADJ
taxlaw-2797	674	19	-	-	PUNCT
taxlaw-2797	674	20	income	income	NOUN
taxlaw-2797	674	21	biased	biased	ADJ
taxlaw-2797	674	22	consumer	consumer	NOUN
taxlaw-2797	674	23	and	and	CCONJ
taxlaw-2797	674	24	low	low	ADJ
taxlaw-2797	674	25	-	-	PUNCT
taxlaw-2797	674	26	income	income	NOUN
taxlaw-2797	674	27	rational	rational	ADJ
taxlaw-2797	674	28	consumer	consumer	NOUN
taxlaw-2797	674	29	?	?	PUNCT
taxlaw-2797	675	1	116	116	NUM
taxlaw-2797	675	2	.	.	PUNCT
taxlaw-2797	676	1	galle	galle	PROPN
taxlaw-2797	676	2	,	,	PUNCT
taxlaw-2797	676	3	supra	supra	PROPN
taxlaw-2797	676	4	note	note	PROPN
taxlaw-2797	676	5	49	49	NUM
taxlaw-2797	676	6	,	,	PUNCT
taxlaw-2797	676	7	at	at	ADP
taxlaw-2797	676	8	49–54	49–54	NUM
taxlaw-2797	676	9	,	,	PUNCT
taxlaw-2797	676	10	claims	claim	VERB
taxlaw-2797	676	11	that	that	SCONJ
taxlaw-2797	676	12	the	the	DET
taxlaw-2797	676	13	distributive	distributive	ADJ
taxlaw-2797	676	14	effects	effect	NOUN
taxlaw-2797	676	15	of	of	ADP
taxlaw-2797	676	16	cognitive	cognitive	ADJ
taxlaw-2797	676	17	biases	bias	NOUN
taxlaw-2797	676	18	and	and	CCONJ
taxlaw-2797	676	19	rational	rational	ADJ
taxlaw-2797	676	20	inattention	inattention	NOUN
taxlaw-2797	676	21	are	be	AUX
taxlaw-2797	676	22	presumably	presumably	ADV
taxlaw-2797	676	23	different	different	ADJ
taxlaw-2797	676	24	,	,	PUNCT
taxlaw-2797	676	25	with	with	ADP
taxlaw-2797	676	26	the	the	DET
taxlaw-2797	676	27	tendency	tendency	NOUN
taxlaw-2797	676	28	of	of	ADP
taxlaw-2797	676	29	cognitive	cognitive	ADJ
taxlaw-2797	676	30	biases	bias	NOUN
taxlaw-2797	676	31	to	to	PART
taxlaw-2797	676	32	generate	generate	VERB
taxlaw-2797	676	33	a	a	DET
taxlaw-2797	676	34	regressive	regressive	ADJ
taxlaw-2797	676	35	outcome	outcome	NOUN
taxlaw-2797	676	36	,	,	PUNCT
taxlaw-2797	676	37	while	while	SCONJ
taxlaw-2797	676	38	the	the	DET
taxlaw-2797	676	39	rational	rational	ADJ
taxlaw-2797	676	40	inattention	inattention	NOUN
taxlaw-2797	676	41	induces	induce	VERB
taxlaw-2797	676	42	a	a	DET
taxlaw-2797	676	43	more	more	ADV
taxlaw-2797	676	44	progressive	progressive	ADJ
taxlaw-2797	676	45	outcome	outcome	NOUN
taxlaw-2797	676	46	.	.	PUNCT
taxlaw-2797	677	1	i	i	PRON
taxlaw-2797	677	2	fail	fail	VERB
taxlaw-2797	677	3	to	to	PART
taxlaw-2797	677	4	see	see	VERB
taxlaw-2797	677	5	why	why	SCONJ
taxlaw-2797	677	6	the	the	DET
taxlaw-2797	677	7	two	two	NUM
taxlaw-2797	677	8	opposing	opposing	ADJ
taxlaw-2797	677	9	effects	effect	NOUN
taxlaw-2797	677	10	described	describe	VERB
taxlaw-2797	677	11	in	in	ADP
taxlaw-2797	677	12	the	the	DET
taxlaw-2797	677	13	text	text	NOUN
taxlaw-2797	677	14	would	would	AUX
taxlaw-2797	677	15	not	not	PART
taxlaw-2797	677	16	be	be	AUX
taxlaw-2797	677	17	equally	equally	ADV
taxlaw-2797	677	18	at	at	ADP
taxlaw-2797	677	19	work	work	NOUN
taxlaw-2797	677	20	under	under	ADP
taxlaw-2797	677	21	both	both	CCONJ
taxlaw-2797	677	22	rational	rational	ADJ
taxlaw-2797	677	23	and	and	CCONJ
taxlaw-2797	677	24	non	non	ADJ
taxlaw-2797	677	25	-	-	ADJ
taxlaw-2797	677	26	rational	rational	ADJ
taxlaw-2797	677	27	descriptions	description	NOUN
taxlaw-2797	677	28	of	of	ADP
taxlaw-2797	677	29	behavior	behavior	NOUN
taxlaw-2797	677	30	.	.	PUNCT
taxlaw-2797	678	1	see	see	VERB
taxlaw-2797	678	2	also	also	ADV
taxlaw-2797	678	3	supra	supra	PROPN
taxlaw-2797	678	4	note	note	NOUN
taxlaw-2797	679	1	43	43	NUM
taxlaw-2797	679	2	.	.	PUNCT
taxlaw-2797	680	1	117	117	NUM
taxlaw-2797	680	2	.	.	PUNCT
taxlaw-2797	681	1	see	see	VERB
taxlaw-2797	681	2	,	,	PUNCT
taxlaw-2797	681	3	e.g.	e.g.	ADV
taxlaw-2797	681	4	,	,	PUNCT
taxlaw-2797	681	5	oren	oren	NOUN
taxlaw-2797	681	6	bar	bar	NOUN
taxlaw-2797	681	7	-	-	PUNCT
taxlaw-2797	681	8	gill	gill	PROPN
taxlaw-2797	681	9	&	&	CCONJ
taxlaw-2797	681	10	elizabeth	elizabeth	PROPN
taxlaw-2797	681	11	warren	warren	PROPN
taxlaw-2797	681	12	,	,	PUNCT
taxlaw-2797	681	13	making	make	VERB
taxlaw-2797	681	14	credit	credit	NOUN
taxlaw-2797	681	15	safer	safe	ADJ
taxlaw-2797	681	16	,	,	PUNCT
taxlaw-2797	681	17	157	157	NUM
taxlaw-2797	681	18	u.	u.	PROPN
taxlaw-2797	681	19	penn	penn	PROPN
taxlaw-2797	681	20	.	.	PUNCT
taxlaw-2797	682	1	l.	l.	PROPN
taxlaw-2797	682	2	rev	rev	PROPN
taxlaw-2797	682	3	.	.	PROPN
taxlaw-2797	682	4	101	101	NUM
taxlaw-2797	682	5	,	,	PUNCT
taxlaw-2797	682	6	164–65	164–65	NUM
taxlaw-2797	682	7	(	(	PUNCT
taxlaw-2797	682	8	2008	2008	NUM
taxlaw-2797	682	9	)	)	PUNCT
taxlaw-2797	682	10	(	(	PUNCT
taxlaw-2797	682	11	pointing	point	VERB
taxlaw-2797	682	12	out	out	ADP
taxlaw-2797	682	13	that	that	SCONJ
taxlaw-2797	682	14	survey	survey	NOUN
taxlaw-2797	682	15	studies	study	NOUN
taxlaw-2797	682	16	in	in	ADP
taxlaw-2797	682	17	the	the	DET
taxlaw-2797	682	18	mortgage	mortgage	NOUN
taxlaw-2797	682	19	industry	industry	NOUN
taxlaw-2797	682	20	that	that	PRON
taxlaw-2797	682	21	show	show	VERB
taxlaw-2797	682	22	that	that	SCONJ
taxlaw-2797	682	23	lower	low	ADJ
taxlaw-2797	682	24	-	-	PUNCT
taxlaw-2797	682	25	income	income	NOUN
taxlaw-2797	682	26	and	and	CCONJ
taxlaw-2797	682	27	less	less	ADV
taxlaw-2797	682	28	-	-	PUNCT
taxlaw-2797	682	29	educated	educate	VERB
taxlaw-2797	682	30	consumers	consumer	NOUN
taxlaw-2797	682	31	are	be	AUX
taxlaw-2797	682	32	more	more	ADV
taxlaw-2797	682	33	likely	likely	ADJ
taxlaw-2797	682	34	to	to	PART
taxlaw-2797	682	35	make	make	VERB
taxlaw-2797	682	36	mistakes	mistake	NOUN
taxlaw-2797	682	37	)	)	PUNCT
taxlaw-2797	682	38	.	.	PUNCT
taxlaw-2797	683	1	118	118	NUM
taxlaw-2797	683	2	.	.	PUNCT
taxlaw-2797	684	1	see	see	VERB
taxlaw-2797	684	2	,	,	PUNCT
taxlaw-2797	684	3	e.g.	e.g.	ADV
taxlaw-2797	684	4	,	,	PUNCT
taxlaw-2797	684	5	marianne	marianne	PROPN
taxlaw-2797	684	6	bertrand	bertrand	PROPN
taxlaw-2797	684	7	et	et	PROPN
taxlaw-2797	684	8	al	al	PROPN
taxlaw-2797	684	9	.	.	PROPN
taxlaw-2797	684	10	,	,	PUNCT
taxlaw-2797	684	11	what	what	PRON
taxlaw-2797	684	12	’s	’	VERB
taxlaw-2797	684	13	psychology	psychology	NOUN
taxlaw-2797	684	14	worth	worth	ADJ
taxlaw-2797	684	15	?	?	PUNCT
taxlaw-2797	685	1	a	a	DET
taxlaw-2797	685	2	field	field	NOUN
taxlaw-2797	685	3	experiment	experiment	NOUN
taxlaw-2797	685	4	in	in	ADP
taxlaw-2797	685	5	the	the	DET
taxlaw-2797	685	6	consumer	consumer	NOUN
taxlaw-2797	685	7	credit	credit	NOUN
taxlaw-2797	685	8	market	market	NOUN
taxlaw-2797	685	9	(	(	PUNCT
taxlaw-2797	685	10	2005	2005	NUM
taxlaw-2797	685	11	)	)	PUNCT
taxlaw-2797	685	12	(	(	PUNCT
taxlaw-2797	685	13	unpublished	unpublished	ADJ
taxlaw-2797	685	14	manuscript	manuscript	NOUN
taxlaw-2797	685	15	)	)	PUNCT
taxlaw-2797	685	16	(	(	PUNCT
taxlaw-2797	685	17	on	on	ADP
taxlaw-2797	685	18	file	file	NOUN
taxlaw-2797	685	19	with	with	ADP
taxlaw-2797	685	20	author	author	NOUN
taxlaw-2797	685	21	)	)	PUNCT
taxlaw-2797	685	22	;	;	PUNCT
taxlaw-2797	685	23	marianne	marianne	PROPN
taxlaw-2797	685	24	bertrand	bertrand	PROPN
taxlaw-2797	685	25	et	et	PROPN
taxlaw-2797	685	26	al	al	PROPN
taxlaw-2797	685	27	.	.	PROPN
taxlaw-2797	685	28	,	,	PUNCT
taxlaw-2797	685	29	behavioral	behavioral	ADJ
taxlaw-2797	685	30	economics	economic	NOUN
taxlaw-2797	685	31	and	and	CCONJ
taxlaw-2797	685	32	marketing	marketing	NOUN
taxlaw-2797	685	33	in	in	ADP
taxlaw-2797	685	34	aid	aid	NOUN
taxlaw-2797	685	35	of	of	ADP
taxlaw-2797	685	36	decision	decision	NOUN
taxlaw-2797	685	37	making	make	VERB
taxlaw-2797	685	38	among	among	ADP
taxlaw-2797	685	39	the	the	DET
taxlaw-2797	685	40	poor	poor	ADJ
taxlaw-2797	685	41	,	,	PUNCT
taxlaw-2797	685	42	25	25	NUM
taxlaw-2797	685	43	am	am	NOUN
taxlaw-2797	685	44	.	.	PUNCT
taxlaw-2797	686	1	marketing	marketing	NOUN
taxlaw-2797	686	2	assoc	assoc	NOUN
taxlaw-2797	686	3	.	.	PUNCT
taxlaw-2797	687	1	8	8	NUM
taxlaw-2797	687	2	,	,	PUNCT
taxlaw-2797	687	3	8–9	8–9	PROPN
taxlaw-2797	687	4	(	(	PUNCT
taxlaw-2797	687	5	2006	2006	NUM
taxlaw-2797	687	6	)	)	PUNCT
taxlaw-2797	687	7	(	(	PUNCT
taxlaw-2797	687	8	arguing	argue	VERB
taxlaw-2797	687	9	that	that	SCONJ
taxlaw-2797	687	10	although	although	SCONJ
taxlaw-2797	687	11	poor	poor	ADJ
taxlaw-2797	687	12	and	and	CCONJ
taxlaw-2797	687	13	rich	rich	ADJ
taxlaw-2797	687	14	individuals	individual	NOUN
taxlaw-2797	687	15	may	may	AUX
taxlaw-2797	687	16	exhibit	exhibit	VERB
taxlaw-2797	687	17	the	the	DET
taxlaw-2797	687	18	same	same	ADJ
taxlaw-2797	687	19	behaviors	behavior	NOUN
taxlaw-2797	687	20	,	,	PUNCT
taxlaw-2797	687	21	the	the	DET
taxlaw-2797	687	22	effect	effect	NOUN
taxlaw-2797	687	23	on	on	ADP
taxlaw-2797	687	24	the	the	DET
taxlaw-2797	687	25	poor	poor	ADJ
taxlaw-2797	687	26	may	may	AUX
taxlaw-2797	687	27	prove	prove	VERB
taxlaw-2797	687	28	more	more	ADV
taxlaw-2797	687	29	crucial	crucial	ADJ
taxlaw-2797	687	30	since	since	SCONJ
taxlaw-2797	687	31	the	the	DET
taxlaw-2797	687	32	poor	poor	ADJ
taxlaw-2797	687	33	face	face	VERB
taxlaw-2797	687	34	tighter	tight	ADJ
taxlaw-2797	687	35	constraints	constraint	NOUN
taxlaw-2797	687	36	.	.	PUNCT
taxlaw-2797	688	1	this	this	DET
taxlaw-2797	688	2	observation	observation	NOUN
taxlaw-2797	688	3	implies	imply	VERB
taxlaw-2797	688	4	that	that	SCONJ
taxlaw-2797	688	5	the	the	DET
taxlaw-2797	688	6	value	value	NOUN
taxlaw-2797	688	7	of	of	ADP
taxlaw-2797	688	8	debiasing	debiase	VERB
taxlaw-2797	688	9	to	to	ADP
taxlaw-2797	688	10	the	the	DET
taxlaw-2797	688	11	poor	poor	ADJ
taxlaw-2797	688	12	is	be	AUX
taxlaw-2797	688	13	higher	high	ADJ
taxlaw-2797	688	14	)	)	PUNCT
taxlaw-2797	688	15	;	;	PUNCT
taxlaw-2797	688	16	see	see	AUX
taxlaw-2797	688	17	also	also	ADV
taxlaw-2797	688	18	chetty	chetty	VERB
taxlaw-2797	688	19	et	et	PROPN
taxlaw-2797	688	20	al	al	PROPN
taxlaw-2797	688	21	.	.	PROPN
taxlaw-2797	688	22	,	,	PUNCT
taxlaw-2797	688	23	supra	supra	PROPN
taxlaw-2797	688	24	note	note	PROPN
taxlaw-2797	688	25	36	36	NUM
taxlaw-2797	688	26	,	,	PUNCT
taxlaw-2797	688	27	at	at	ADP
taxlaw-2797	688	28	35	35	NUM
taxlaw-2797	688	29	.	.	PUNCT
taxlaw-2797	689	1	119	119	NUM
taxlaw-2797	689	2	.	.	PUNCT
taxlaw-2797	690	1	see	see	VERB
taxlaw-2797	690	2	mitchell	mitchell	PROPN
taxlaw-2797	690	3	a.	a.	PROPN
taxlaw-2797	690	4	polinsky	polinsky	PROPN
taxlaw-2797	690	5	,	,	PUNCT
taxlaw-2797	690	6	an	an	DET
taxlaw-2797	690	7	introduction	introduction	NOUN
taxlaw-2797	690	8	to	to	ADP
taxlaw-2797	690	9	law	law	NOUN
taxlaw-2797	690	10	and	and	CCONJ
taxlaw-2797	690	11	economics	economic	NOUN
taxlaw-2797	690	12	117–27	117–27	PROPN
taxlaw-2797	690	13	(	(	PUNCT
taxlaw-2797	690	14	aspen	aspen	NOUN
taxlaw-2797	690	15	publishers	publisher	NOUN
taxlaw-2797	690	16	1989	1989	NUM
taxlaw-2797	690	17	)	)	PUNCT
taxlaw-2797	690	18	(	(	PUNCT
taxlaw-2797	690	19	explaining	explain	VERB
taxlaw-2797	690	20	that	that	SCONJ
taxlaw-2797	690	21	non	non	ADJ
taxlaw-2797	690	22	-	-	ADJ
taxlaw-2797	690	23	tax	tax	ADJ
taxlaw-2797	690	24	redistribution	redistribution	NOUN
taxlaw-2797	690	25	is	be	AUX
taxlaw-2797	690	26	haphazard	haphazard	ADJ
taxlaw-2797	690	27	and	and	CCONJ
taxlaw-2797	690	28	can	can	AUX
taxlaw-2797	690	29	be	be	AUX
taxlaw-2797	690	30	contracted	contract	VERB
taxlaw-2797	690	31	around	around	ADP
taxlaw-2797	690	32	)	)	PUNCT
taxlaw-2797	690	33	;	;	PUNCT
taxlaw-2797	690	34	richard	richard	NOUN
taxlaw-2797	690	35	craswell	craswell	PROPN
taxlaw-2797	690	36	,	,	PUNCT
taxlaw-2797	690	37	passing	pass	VERB
taxlaw-2797	690	38	on	on	ADP
taxlaw-2797	690	39	the	the	DET
taxlaw-2797	690	40	costs	cost	NOUN
taxlaw-2797	690	41	of	of	ADP
taxlaw-2797	690	42	legal	legal	ADJ
taxlaw-2797	690	43	rules	rule	NOUN
taxlaw-2797	690	44	:	:	PUNCT
taxlaw-2797	690	45	efficiency	efficiency	NOUN
taxlaw-2797	690	46	and	and	CCONJ
taxlaw-2797	690	47	distribution	distribution	NOUN
taxlaw-2797	690	48	in	in	ADP
taxlaw-2797	690	49	buyer	buyer	NOUN
taxlaw-2797	690	50	-	-	PUNCT
taxlaw-2797	690	51	seller	seller	NOUN
taxlaw-2797	690	52	relationships	relationship	NOUN
taxlaw-2797	690	53	,	,	PUNCT
taxlaw-2797	690	54	43	43	NUM
taxlaw-2797	690	55	stan	stan	NOUN
taxlaw-2797	690	56	.	.	PUNCT
taxlaw-2797	691	1	l.	l.	PROPN
taxlaw-2797	691	2	rev	rev	PROPN
taxlaw-2797	691	3	.	.	PROPN
taxlaw-2797	691	4	361	361	NUM
taxlaw-2797	691	5	,	,	PUNCT
taxlaw-2797	691	6	368–85	368–85	NUM
taxlaw-2797	691	7	(	(	PUNCT
taxlaw-2797	691	8	1991	1991	NUM
taxlaw-2797	691	9	)	)	PUNCT
taxlaw-2797	691	10	(	(	PUNCT
taxlaw-2797	691	11	analyzing	analyze	VERB
taxlaw-2797	691	12	distributional	distributional	ADJ
taxlaw-2797	691	13	outcomes	outcome	NOUN
taxlaw-2797	691	14	of	of	ADP
taxlaw-2797	691	15	legal	legal	ADJ
taxlaw-2797	691	16	rules	rule	NOUN
taxlaw-2797	691	17	in	in	ADP
taxlaw-2797	691	18	consensual	consensual	ADJ
taxlaw-2797	691	19	relationships	relationship	NOUN
taxlaw-2797	691	20	)	)	PUNCT
taxlaw-2797	691	21	;	;	PUNCT
taxlaw-2797	691	22	jacob	jacob	PROPN
taxlaw-2797	691	23	nussim	nussim	PROPN
taxlaw-2797	691	24	,	,	PUNCT
taxlaw-2797	691	25	redistribution	redistribution	NOUN
taxlaw-2797	691	26	mechanisms	mechanism	NOUN
taxlaw-2797	691	27	,	,	PUNCT
taxlaw-2797	691	28	3	3	NUM
taxlaw-2797	691	29	rev	rev	X
taxlaw-2797	691	30	.	.	PROPN
taxlaw-2797	691	31	of	of	ADP
taxlaw-2797	691	32	l.	l.	PROPN
taxlaw-2797	691	33	and	and	CCONJ
taxlaw-2797	691	34	econ	econ	PROPN
taxlaw-2797	691	35	.	.	PUNCT
taxlaw-2797	692	1	323	323	NUM
taxlaw-2797	692	2	,	,	PUNCT
taxlaw-2797	692	3	333–35	333–35	NUM
taxlaw-2797	692	4	(	(	PUNCT
taxlaw-2797	692	5	2007	2007	NUM
taxlaw-2797	692	6	)	)	PUNCT
taxlaw-2797	692	7	(	(	PUNCT
taxlaw-2797	692	8	emphasizing	emphasize	VERB
taxlaw-2797	692	9	the	the	DET
taxlaw-2797	692	10	institutional	institutional	ADJ
taxlaw-2797	692	11	component	component	NOUN
taxlaw-2797	692	12	of	of	ADP
taxlaw-2797	692	13	redistribution	redistribution	NOUN
taxlaw-2797	692	14	)	)	PUNCT
taxlaw-2797	692	15	;	;	PUNCT
taxlaw-2797	692	16	see	see	VERB
taxlaw-2797	692	17	also	also	ADV
taxlaw-2797	692	18	generally	generally	ADV
taxlaw-2797	692	19	louis	louis	PROPN
taxlaw-2797	692	20	kaplow	kaplow	PROPN
taxlaw-2797	692	21	&	&	CCONJ
taxlaw-2797	692	22	steven	steven	PROPN
taxlaw-2797	692	23	shavell	shavell	PROPN
taxlaw-2797	692	24	,	,	PUNCT
taxlaw-2797	692	25	why	why	SCONJ
taxlaw-2797	692	26	the	the	DET
taxlaw-2797	692	27	legal	legal	ADJ
taxlaw-2797	692	28	system	system	NOUN
taxlaw-2797	692	29	is	be	AUX
taxlaw-2797	692	30	less	less	ADV
taxlaw-2797	692	31	efficient	efficient	ADJ
taxlaw-2797	692	32	than	than	ADP
taxlaw-2797	692	33	the	the	DET
taxlaw-2797	692	34	income	income	NOUN
taxlaw-2797	692	35	tax	tax	NOUN
taxlaw-2797	692	36	in	in	ADP
taxlaw-2797	692	37	redistributing	redistribute	VERB
taxlaw-2797	692	38	income	income	NOUN
taxlaw-2797	692	39	,	,	PUNCT
taxlaw-2797	692	40	23	23	NUM
taxlaw-2797	692	41	j.	j.	NOUN
taxlaw-2797	692	42	of	of	ADP
taxlaw-2797	692	43	l.	l.	PROPN
taxlaw-2797	692	44	stud	stud	PROPN
taxlaw-2797	692	45	.	.	PUNCT
taxlaw-2797	693	1	667	667	NUM
taxlaw-2797	693	2	(	(	PUNCT
taxlaw-2797	693	3	1994	1994	NUM
taxlaw-2797	693	4	)	)	PUNCT
taxlaw-2797	693	5	(	(	PUNCT
taxlaw-2797	693	6	arguing	argue	VERB
taxlaw-2797	693	7	that	that	SCONJ
taxlaw-2797	693	8	non	non	ADJ
taxlaw-2797	693	9	-	-	ADJ
taxlaw-2797	693	10	tax	tax	ADJ
taxlaw-2797	693	11	redistribution	redistribution	NOUN
taxlaw-2797	693	12	of	of	ADP
taxlaw-2797	693	13	wealth	wealth	NOUN
taxlaw-2797	693	14	generates	generate	VERB
taxlaw-2797	693	15	double	double	ADJ
taxlaw-2797	693	16	distortion	distortion	NOUN
taxlaw-2797	693	17	)	)	PUNCT
taxlaw-2797	693	18	.	.	PUNCT
taxlaw-2797	694	1	120	120	NUM
taxlaw-2797	694	2	.	.	PUNCT
taxlaw-2797	695	1	additionally	additionally	ADV
taxlaw-2797	695	2	,	,	PUNCT
taxlaw-2797	695	3	protecting	protect	VERB
taxlaw-2797	695	4	biased	biased	ADJ
taxlaw-2797	695	5	consumers	consumer	NOUN
taxlaw-2797	695	6	through	through	ADP
taxlaw-2797	695	7	regulation	regulation	NOUN
taxlaw-2797	695	8	may	may	AUX
taxlaw-2797	695	9	crowd	crowd	VERB
taxlaw-2797	695	10	out	out	ADV
taxlaw-2797	695	11	2010	2010	NUM
taxlaw-2797	695	12	]	]	PUNCT
taxlaw-2797	695	13	tax	tax	NOUN
taxlaw-2797	695	14	-	-	PUNCT
taxlaw-2797	695	15	exclusive	exclusive	ADJ
taxlaw-2797	695	16	prici	prici	NOUN
taxlaw-2797	695	17	�	�	PROPN
taxlaw-2797	695	18	g	g	PROPN
taxlaw-2797	695	19	247	247	NUM
taxlaw-2797	695	20	be	be	AUX
taxlaw-2797	695	21	a	a	DET
taxlaw-2797	695	22	consumer	consumer	NOUN
taxlaw-2797	695	23	protection	protection	NOUN
taxlaw-2797	695	24	concern	concern	NOUN
taxlaw-2797	695	25	but	but	CCONJ
taxlaw-2797	695	26	an	an	DET
taxlaw-2797	695	27	issue	issue	NOUN
taxlaw-2797	695	28	of	of	ADP
taxlaw-2797	695	29	redistribution	redistribution	NOUN
taxlaw-2797	695	30	.	.	PUNCT
taxlaw-2797	696	1	consumers	consumer	NOUN
taxlaw-2797	696	2	are	be	AUX
taxlaw-2797	696	3	not	not	PART
taxlaw-2797	696	4	necessarily	necessarily	ADV
taxlaw-2797	696	5	protected	protect	VERB
taxlaw-2797	696	6	by	by	ADP
taxlaw-2797	696	7	such	such	ADJ
taxlaw-2797	696	8	regulation	regulation	NOUN
taxlaw-2797	696	9	;	;	PUNCT
taxlaw-2797	696	10	non	non	ADJ
taxlaw-2797	696	11	-	-	ADJ
taxlaw-2797	696	12	biased	biased	ADJ
taxlaw-2797	696	13	consumers	consumer	NOUN
taxlaw-2797	696	14	are	be	AUX
taxlaw-2797	696	15	actually	actually	ADV
taxlaw-2797	696	16	hurt	hurt	VERB
taxlaw-2797	696	17	.	.	PUNCT
taxlaw-2797	697	1	c.	c.	PROPN
taxlaw-2797	697	2	complexity	complexity	PROPN
taxlaw-2797	697	3	costs	cost	VERB
taxlaw-2797	697	4	tax	tax	NOUN
taxlaw-2797	697	5	-	-	PUNCT
taxlaw-2797	697	6	exclusive	exclusive	ADJ
taxlaw-2797	697	7	prices	price	NOUN
taxlaw-2797	697	8	impose	impose	VERB
taxlaw-2797	697	9	complexity	complexity	NOUN
taxlaw-2797	697	10	costs	cost	NOUN
taxlaw-2797	697	11	on	on	ADP
taxlaw-2797	697	12	rational	rational	ADJ
taxlaw-2797	697	13	consumers	consumer	NOUN
taxlaw-2797	697	14	since	since	SCONJ
taxlaw-2797	697	15	consumers	consumer	NOUN
taxlaw-2797	697	16	are	be	AUX
taxlaw-2797	697	17	required	require	VERB
taxlaw-2797	697	18	to	to	PART
taxlaw-2797	697	19	gather	gather	VERB
taxlaw-2797	697	20	and	and	CCONJ
taxlaw-2797	697	21	process	process	VERB
taxlaw-2797	697	22	information	information	NOUN
taxlaw-2797	697	23	in	in	ADP
taxlaw-2797	697	24	order	order	NOUN
taxlaw-2797	697	25	to	to	PART
taxlaw-2797	697	26	make	make	VERB
taxlaw-2797	697	27	rational	rational	ADJ
taxlaw-2797	697	28	consumption	consumption	NOUN
taxlaw-2797	697	29	decisions	decision	NOUN
taxlaw-2797	697	30	.	.	PUNCT
taxlaw-2797	698	1	the	the	DET
taxlaw-2797	698	2	applicable	applicable	ADJ
taxlaw-2797	698	3	tax	tax	NOUN
taxlaw-2797	698	4	rates	rate	NOUN
taxlaw-2797	698	5	must	must	AUX
taxlaw-2797	698	6	be	be	AUX
taxlaw-2797	698	7	revealed	reveal	VERB
taxlaw-2797	698	8	and	and	CCONJ
taxlaw-2797	698	9	the	the	DET
taxlaw-2797	698	10	tax	tax	NOUN
taxlaw-2797	698	11	-	-	PUNCT
taxlaw-2797	698	12	inclusive	inclusive	ADJ
taxlaw-2797	698	13	prices	price	NOUN
taxlaw-2797	698	14	computed	compute	VERB
taxlaw-2797	698	15	.	.	PUNCT
taxlaw-2797	699	1	these	these	DET
taxlaw-2797	699	2	activities	activity	NOUN
taxlaw-2797	699	3	are	be	AUX
taxlaw-2797	699	4	complicated	complicated	ADJ
taxlaw-2797	699	5	—	—	PUNCT
taxlaw-2797	699	6	that	that	ADV
taxlaw-2797	699	7	is	be	AUX
taxlaw-2797	699	8	,	,	PUNCT
taxlaw-2797	699	9	costly	costly	ADJ
taxlaw-2797	699	10	.	.	PUNCT
taxlaw-2797	700	1	reallocating	reallocate	VERB
taxlaw-2797	700	2	the	the	DET
taxlaw-2797	700	3	informational	informational	ADJ
taxlaw-2797	700	4	burden	burden	NOUN
taxlaw-2797	700	5	from	from	ADP
taxlaw-2797	700	6	consumers	consumer	NOUN
taxlaw-2797	700	7	to	to	ADP
taxlaw-2797	700	8	retailers	retailer	NOUN
taxlaw-2797	700	9	would	would	AUX
taxlaw-2797	700	10	most	most	ADV
taxlaw-2797	700	11	likely	likely	ADV
taxlaw-2797	700	12	reduce	reduce	VERB
taxlaw-2797	700	13	complexity	complexity	NOUN
taxlaw-2797	700	14	costs	cost	NOUN
taxlaw-2797	700	15	.	.	PUNCT
taxlaw-2797	701	1	retailers	retailer	NOUN
taxlaw-2797	701	2	are	be	AUX
taxlaw-2797	701	3	the	the	DET
taxlaw-2797	701	4	cheapest	cheap	ADJ
taxlaw-2797	701	5	information	information	NOUN
taxlaw-2797	701	6	producers	producer	NOUN
taxlaw-2797	701	7	.	.	PUNCT
taxlaw-2797	702	1	by	by	ADP
taxlaw-2797	702	2	indicating	indicate	VERB
taxlaw-2797	702	3	taxinclusive	taxinclusive	ADJ
taxlaw-2797	702	4	prices	price	NOUN
taxlaw-2797	702	5	,	,	PUNCT
taxlaw-2797	702	6	retailers	retailer	NOUN
taxlaw-2797	702	7	act	act	VERB
taxlaw-2797	702	8	as	as	ADP
taxlaw-2797	702	9	a	a	DET
taxlaw-2797	702	10	joint	joint	ADJ
taxlaw-2797	702	11	representative	representative	NOUN
taxlaw-2797	702	12	of	of	ADP
taxlaw-2797	702	13	consumers	consumer	NOUN
taxlaw-2797	702	14	,	,	PUNCT
taxlaw-2797	702	15	and	and	CCONJ
taxlaw-2797	702	16	relieve	relieve	VERB
taxlaw-2797	702	17	them	they	PRON
taxlaw-2797	702	18	of	of	ADP
taxlaw-2797	702	19	information	information	NOUN
taxlaw-2797	702	20	costs	cost	NOUN
taxlaw-2797	702	21	.	.	PUNCT
taxlaw-2797	703	1	rather	rather	ADV
taxlaw-2797	703	2	than	than	ADP
taxlaw-2797	703	3	having	have	VERB
taxlaw-2797	703	4	each	each	PRON
taxlaw-2797	703	5	and	and	CCONJ
taxlaw-2797	703	6	every	every	DET
taxlaw-2797	703	7	consumer	consumer	NOUN
taxlaw-2797	703	8	bear	bear	VERB
taxlaw-2797	703	9	the	the	DET
taxlaw-2797	703	10	informational	informational	ADJ
taxlaw-2797	703	11	burden	burden	NOUN
taxlaw-2797	703	12	in	in	ADP
taxlaw-2797	703	13	each	each	DET
taxlaw-2797	703	14	and	and	CCONJ
taxlaw-2797	703	15	every	every	PRON
taxlaw-2797	703	16	transaction	transaction	NOUN
taxlaw-2797	703	17	,	,	PUNCT
taxlaw-2797	703	18	retailers	retailer	NOUN
taxlaw-2797	703	19	can	can	AUX
taxlaw-2797	703	20	undertake	undertake	VERB
taxlaw-2797	703	21	the	the	DET
taxlaw-2797	703	22	informational	informational	ADJ
taxlaw-2797	703	23	responsibility	responsibility	NOUN
taxlaw-2797	703	24	by	by	ADP
taxlaw-2797	703	25	adopting	adopt	VERB
taxlaw-2797	703	26	a	a	DET
taxlaw-2797	703	27	taxinclusive	taxinclusive	ADJ
taxlaw-2797	703	28	price	price	NOUN
taxlaw-2797	703	29	system	system	NOUN
taxlaw-2797	703	30	.	.	PUNCT
taxlaw-2797	704	1	but	but	CCONJ
taxlaw-2797	704	2	if	if	SCONJ
taxlaw-2797	704	3	consumers	consumer	NOUN
taxlaw-2797	704	4	are	be	AUX
taxlaw-2797	704	5	indeed	indeed	ADV
taxlaw-2797	704	6	rational	rational	ADJ
taxlaw-2797	704	7	and	and	CCONJ
taxlaw-2797	704	8	would	would	AUX
taxlaw-2797	704	9	hence	hence	ADV
taxlaw-2797	704	10	carry	carry	VERB
taxlaw-2797	704	11	the	the	DET
taxlaw-2797	704	12	informational	informational	ADJ
taxlaw-2797	704	13	burden	burden	NOUN
taxlaw-2797	704	14	under	under	ADP
taxlaw-2797	704	15	a	a	DET
taxlaw-2797	704	16	tax	tax	NOUN
taxlaw-2797	704	17	-	-	PUNCT
taxlaw-2797	704	18	exclusive	exclusive	ADJ
taxlaw-2797	704	19	price	price	NOUN
taxlaw-2797	704	20	system,121	system,121	VERB
taxlaw-2797	704	21	no	no	DET
taxlaw-2797	704	22	consumer	consumer	NOUN
taxlaw-2797	704	23	protection	protection	NOUN
taxlaw-2797	704	24	regulation	regulation	NOUN
taxlaw-2797	704	25	is	be	AUX
taxlaw-2797	704	26	required	require	VERB
taxlaw-2797	704	27	.	.	PUNCT
taxlaw-2797	705	1	market	market	NOUN
taxlaw-2797	705	2	forces	force	NOUN
taxlaw-2797	705	3	would	would	AUX
taxlaw-2797	705	4	most	most	ADV
taxlaw-2797	705	5	likely	likely	ADV
taxlaw-2797	705	6	induce	induce	VERB
taxlaw-2797	705	7	retailers	retailer	NOUN
taxlaw-2797	705	8	to	to	PART
taxlaw-2797	705	9	present	present	VERB
taxlaw-2797	705	10	tax	tax	NOUN
taxlaw-2797	705	11	-	-	PUNCT
taxlaw-2797	705	12	inclusive	inclusive	ADJ
taxlaw-2797	705	13	prices	price	NOUN
taxlaw-2797	705	14	.	.	PUNCT
taxlaw-2797	706	1	competing	compete	VERB
taxlaw-2797	706	2	retailers	retailer	NOUN
taxlaw-2797	706	3	can	can	AUX
taxlaw-2797	706	4	gain	gain	VERB
taxlaw-2797	706	5	competitive	competitive	ADJ
taxlaw-2797	706	6	advantage	advantage	NOUN
taxlaw-2797	706	7	by	by	ADP
taxlaw-2797	706	8	providing	provide	VERB
taxlaw-2797	706	9	consumers	consumer	NOUN
taxlaw-2797	706	10	with	with	ADP
taxlaw-2797	706	11	costly	costly	ADJ
taxlaw-2797	706	12	information	information	NOUN
taxlaw-2797	706	13	.	.	PUNCT
taxlaw-2797	707	1	if	if	SCONJ
taxlaw-2797	707	2	it	it	PRON
taxlaw-2797	707	3	is	be	AUX
taxlaw-2797	707	4	indeed	indeed	ADV
taxlaw-2797	707	5	cheaper	cheap	ADJ
taxlaw-2797	707	6	for	for	SCONJ
taxlaw-2797	707	7	retailers	retailer	NOUN
taxlaw-2797	707	8	to	to	PART
taxlaw-2797	707	9	provide	provide	VERB
taxlaw-2797	707	10	information	information	NOUN
taxlaw-2797	707	11	by	by	ADP
taxlaw-2797	707	12	adopting	adopt	VERB
taxlaw-2797	707	13	taxinclusive	taxinclusive	ADJ
taxlaw-2797	707	14	prices	price	NOUN
taxlaw-2797	707	15	,	,	PUNCT
taxlaw-2797	707	16	they	they	PRON
taxlaw-2797	707	17	maintain	maintain	VERB
taxlaw-2797	707	18	a	a	DET
taxlaw-2797	707	19	profit	profit	NOUN
taxlaw-2797	707	20	-	-	PUNCT
taxlaw-2797	707	21	maximizing	maximize	VERB
taxlaw-2797	707	22	incentive	incentive	NOUN
taxlaw-2797	707	23	to	to	PART
taxlaw-2797	707	24	do	do	AUX
taxlaw-2797	707	25	so	so	ADV
taxlaw-2797	707	26	.	.	PUNCT
taxlaw-2797	708	1	no	no	DET
taxlaw-2797	708	2	protective	protective	ADJ
taxlaw-2797	708	3	regulation	regulation	NOUN
taxlaw-2797	708	4	is	be	AUX
taxlaw-2797	708	5	required	require	VERB
taxlaw-2797	708	6	.	.	PUNCT
taxlaw-2797	709	1	on	on	ADP
taxlaw-2797	709	2	the	the	DET
taxlaw-2797	709	3	other	other	ADJ
taxlaw-2797	709	4	hand	hand	NOUN
taxlaw-2797	709	5	,	,	PUNCT
taxlaw-2797	709	6	if	if	SCONJ
taxlaw-2797	709	7	consumers	consumer	NOUN
taxlaw-2797	709	8	are	be	AUX
taxlaw-2797	709	9	completely	completely	ADV
taxlaw-2797	709	10	confused	confused	ADJ
taxlaw-2797	709	11	by	by	ADP
taxlaw-2797	709	12	taxexclusive	taxexclusive	ADJ
taxlaw-2797	709	13	prices	price	NOUN
taxlaw-2797	709	14	,	,	PUNCT
taxlaw-2797	709	15	and	and	CCONJ
taxlaw-2797	709	16	completely	completely	ADV
taxlaw-2797	709	17	ignore	ignore	VERB
taxlaw-2797	709	18	non	non	ADJ
taxlaw-2797	709	19	-	-	ADJ
taxlaw-2797	709	20	indicated	indicate	VERB
taxlaw-2797	709	21	taxes	taxis	NOUN
taxlaw-2797	709	22	,	,	PUNCT
taxlaw-2797	709	23	then	then	ADV
taxlaw-2797	709	24	no	no	DET
taxlaw-2797	709	25	complexity	complexity	NOUN
taxlaw-2797	709	26	costs	cost	NOUN
taxlaw-2797	709	27	are	be	AUX
taxlaw-2797	709	28	induced	induce	VERB
taxlaw-2797	709	29	.	.	PUNCT
taxlaw-2797	710	1	no	no	DET
taxlaw-2797	710	2	information	information	NOUN
taxlaw-2797	710	3	is	be	AUX
taxlaw-2797	710	4	gathered	gather	VERB
taxlaw-2797	710	5	or	or	CCONJ
taxlaw-2797	710	6	processed	process	VERB
taxlaw-2797	710	7	by	by	ADP
taxlaw-2797	710	8	consumers	consumer	NOUN
taxlaw-2797	710	9	,	,	PUNCT
taxlaw-2797	710	10	and	and	CCONJ
taxlaw-2797	710	11	the	the	DET
taxlaw-2797	710	12	lack	lack	NOUN
taxlaw-2797	710	13	of	of	ADP
taxlaw-2797	710	14	such	such	ADJ
taxlaw-2797	710	15	information	information	NOUN
taxlaw-2797	710	16	is	be	AUX
taxlaw-2797	710	17	ignored	ignore	VERB
taxlaw-2797	710	18	.	.	PUNCT
taxlaw-2797	711	1	thus	thus	ADV
taxlaw-2797	711	2	,	,	PUNCT
taxlaw-2797	711	3	tax	tax	NOUN
taxlaw-2797	711	4	-	-	PUNCT
taxlaw-2797	711	5	inclusive	inclusive	ADJ
taxlaw-2797	711	6	price	price	NOUN
taxlaw-2797	711	7	regulation	regulation	NOUN
taxlaw-2797	711	8	saves	save	VERB
taxlaw-2797	711	9	no	no	DET
taxlaw-2797	711	10	complexity	complexity	NOUN
taxlaw-2797	711	11	costs	cost	NOUN
taxlaw-2797	711	12	.	.	PUNCT
taxlaw-2797	712	1	on	on	ADP
taxlaw-2797	712	2	the	the	DET
taxlaw-2797	712	3	contrary	contrary	NOUN
taxlaw-2797	712	4	,	,	PUNCT
taxlaw-2797	712	5	it	it	PRON
taxlaw-2797	712	6	raises	raise	VERB
taxlaw-2797	712	7	social	social	ADJ
taxlaw-2797	712	8	complexity	complexity	NOUN
taxlaw-2797	712	9	since	since	SCONJ
taxlaw-2797	712	10	it	it	PRON
taxlaw-2797	712	11	requires	require	VERB
taxlaw-2797	712	12	retailers	retailer	NOUN
taxlaw-2797	712	13	to	to	PART
taxlaw-2797	712	14	produce	produce	VERB
taxlaw-2797	712	15	information	information	NOUN
taxlaw-2797	712	16	which	which	PRON
taxlaw-2797	712	17	is	be	AUX
taxlaw-2797	712	18	not	not	PART
taxlaw-2797	712	19	demanded	demand	VERB
taxlaw-2797	712	20	by	by	ADP
taxlaw-2797	712	21	consumers	consumer	NOUN
taxlaw-2797	712	22	,	,	PUNCT
taxlaw-2797	712	23	and	and	CCONJ
taxlaw-2797	712	24	thus	thus	ADV
taxlaw-2797	712	25	saves	save	VERB
taxlaw-2797	712	26	no	no	DET
taxlaw-2797	712	27	costs	cost	NOUN
taxlaw-2797	712	28	for	for	ADP
taxlaw-2797	712	29	consumers	consumer	NOUN
taxlaw-2797	712	30	.	.	PUNCT
taxlaw-2797	713	1	in	in	ADP
taxlaw-2797	713	2	the	the	DET
taxlaw-2797	713	3	personal	personal	ADJ
taxlaw-2797	713	4	incentive	incentive	NOUN
taxlaw-2797	713	5	to	to	PART
taxlaw-2797	713	6	educate	educate	VERB
taxlaw-2797	713	7	and	and	CCONJ
taxlaw-2797	713	8	debias	debia	NOUN
taxlaw-2797	713	9	oneself	oneself	PRON
taxlaw-2797	713	10	.	.	PUNCT
taxlaw-2797	714	1	see	see	VERB
taxlaw-2797	714	2	jonathan	jonathan	PROPN
taxlaw-2797	714	3	click	click	PROPN
taxlaw-2797	714	4	&	&	CCONJ
taxlaw-2797	714	5	gregory	gregory	PROPN
taxlaw-2797	714	6	mitchell	mitchell	PROPN
taxlaw-2797	714	7	,	,	PUNCT
taxlaw-2797	714	8	government	government	NOUN
taxlaw-2797	714	9	regulation	regulation	NOUN
taxlaw-2797	714	10	of	of	ADP
taxlaw-2797	714	11	irrationality	irrationality	NOUN
taxlaw-2797	714	12	:	:	PUNCT
taxlaw-2797	714	13	moral	moral	ADJ
taxlaw-2797	714	14	and	and	CCONJ
taxlaw-2797	714	15	cognitive	cognitive	ADJ
taxlaw-2797	714	16	hazards	hazard	NOUN
taxlaw-2797	714	17	,	,	PUNCT
taxlaw-2797	714	18	90	90	NUM
taxlaw-2797	714	19	minn	minn	NOUN
taxlaw-2797	714	20	.	.	PUNCT
taxlaw-2797	715	1	l.	l.	PROPN
taxlaw-2797	715	2	rev	rev	PROPN
taxlaw-2797	715	3	.	.	PROPN
taxlaw-2797	715	4	1620	1620	NUM
taxlaw-2797	715	5	,	,	PUNCT
taxlaw-2797	715	6	1627–41	1627–41	NUM
taxlaw-2797	715	7	(	(	PUNCT
taxlaw-2797	715	8	2006	2006	NUM
taxlaw-2797	715	9	)	)	PUNCT
taxlaw-2797	715	10	.	.	PUNCT
taxlaw-2797	716	1	121	121	NUM
taxlaw-2797	716	2	.	.	PUNCT
taxlaw-2797	717	1	rational	rational	ADJ
taxlaw-2797	717	2	consumers	consumer	NOUN
taxlaw-2797	717	3	do	do	AUX
taxlaw-2797	717	4	not	not	PART
taxlaw-2797	717	5	necessarily	necessarily	ADV
taxlaw-2797	717	6	invest	invest	VERB
taxlaw-2797	717	7	in	in	ADP
taxlaw-2797	717	8	the	the	DET
taxlaw-2797	717	9	gathering	gathering	NOUN
taxlaw-2797	717	10	and	and	CCONJ
taxlaw-2797	717	11	processing	processing	NOUN
taxlaw-2797	717	12	of	of	ADP
taxlaw-2797	717	13	information	information	NOUN
taxlaw-2797	717	14	.	.	PUNCT
taxlaw-2797	718	1	if	if	SCONJ
taxlaw-2797	718	2	information	information	NOUN
taxlaw-2797	718	3	costs	cost	NOUN
taxlaw-2797	718	4	are	be	AUX
taxlaw-2797	718	5	higher	high	ADJ
taxlaw-2797	718	6	than	than	ADP
taxlaw-2797	718	7	their	their	PRON
taxlaw-2797	718	8	expected	expect	VERB
taxlaw-2797	718	9	benefit	benefit	NOUN
taxlaw-2797	718	10	,	,	PUNCT
taxlaw-2797	718	11	it	it	PRON
taxlaw-2797	718	12	is	be	AUX
taxlaw-2797	718	13	rational	rational	ADJ
taxlaw-2797	718	14	to	to	PART
taxlaw-2797	718	15	refrain	refrain	VERB
taxlaw-2797	718	16	from	from	ADP
taxlaw-2797	718	17	such	such	ADJ
taxlaw-2797	718	18	tasks	task	NOUN
taxlaw-2797	718	19	.	.	PUNCT
taxlaw-2797	719	1	but	but	CCONJ
taxlaw-2797	719	2	it	it	PRON
taxlaw-2797	719	3	does	do	AUX
taxlaw-2797	719	4	not	not	PART
taxlaw-2797	719	5	imply	imply	VERB
taxlaw-2797	719	6	that	that	SCONJ
taxlaw-2797	719	7	consumers	consumer	NOUN
taxlaw-2797	719	8	avoid	avoid	VERB
taxlaw-2797	719	9	these	these	DET
taxlaw-2797	719	10	(	(	PUNCT
taxlaw-2797	719	11	complexity	complexity	NOUN
taxlaw-2797	719	12	)	)	PUNCT
taxlaw-2797	719	13	costs	cost	NOUN
taxlaw-2797	719	14	.	.	PUNCT
taxlaw-2797	720	1	rather	rather	ADV
taxlaw-2797	720	2	,	,	PUNCT
taxlaw-2797	720	3	they	they	PRON
taxlaw-2797	720	4	minimize	minimize	VERB
taxlaw-2797	720	5	these	these	DET
taxlaw-2797	720	6	costs	cost	NOUN
taxlaw-2797	720	7	.	.	PUNCT
taxlaw-2797	721	1	instead	instead	ADV
taxlaw-2797	721	2	of	of	ADP
taxlaw-2797	721	3	bearing	bear	VERB
taxlaw-2797	721	4	the	the	DET
taxlaw-2797	721	5	actual	actual	ADJ
taxlaw-2797	721	6	information	information	NOUN
taxlaw-2797	721	7	costs	cost	NOUN
taxlaw-2797	721	8	,	,	PUNCT
taxlaw-2797	721	9	consumers	consumer	NOUN
taxlaw-2797	721	10	would	would	AUX
taxlaw-2797	721	11	bear	bear	VERB
taxlaw-2797	721	12	the	the	DET
taxlaw-2797	721	13	reduction	reduction	NOUN
taxlaw-2797	721	14	in	in	ADP
taxlaw-2797	721	15	utility	utility	NOUN
taxlaw-2797	721	16	due	due	ADP
taxlaw-2797	721	17	to	to	ADP
taxlaw-2797	721	18	the	the	DET
taxlaw-2797	721	19	absence	absence	NOUN
taxlaw-2797	721	20	of	of	ADP
taxlaw-2797	721	21	information	information	NOUN
taxlaw-2797	721	22	(	(	PUNCT
taxlaw-2797	721	23	e.g.	e.g.	ADV
taxlaw-2797	721	24	,	,	PUNCT
taxlaw-2797	721	25	mistakes	mistake	NOUN
taxlaw-2797	721	26	,	,	PUNCT
taxlaw-2797	721	27	uncertainty	uncertainty	NOUN
taxlaw-2797	721	28	)	)	PUNCT
taxlaw-2797	721	29	.	.	PUNCT
taxlaw-2797	722	1	see	see	VERB
taxlaw-2797	722	2	also	also	ADV
taxlaw-2797	722	3	supra	supra	PROPN
taxlaw-2797	722	4	note	note	PROPN
taxlaw-2797	723	1	43	43	NUM
taxlaw-2797	723	2	.	.	PUNCT
taxlaw-2797	724	1	248	248	NUM
taxlaw-2797	724	2	columbia	columbia	PROPN
taxlaw-2797	724	3	jour	jour	PROPN
taxlaw-2797	724	4	�	�	PROPN
taxlaw-2797	724	5	al	al	PROPN
taxlaw-2797	724	6	of	of	ADP
taxlaw-2797	724	7	tax	tax	NOUN
taxlaw-2797	724	8	law	law	NOUN
taxlaw-2797	724	9	[	[	X
taxlaw-2797	724	10	vol	vol	NOUN
taxlaw-2797	724	11	.	.	PUNCT
taxlaw-2797	725	1	1:218	1:218	NUM
taxlaw-2797	725	2	absence	absence	NOUN
taxlaw-2797	725	3	of	of	ADP
taxlaw-2797	725	4	regulation	regulation	NOUN
taxlaw-2797	725	5	,	,	PUNCT
taxlaw-2797	725	6	retailers	retailer	NOUN
taxlaw-2797	725	7	would	would	AUX
taxlaw-2797	725	8	choose	choose	VERB
taxlaw-2797	725	9	not	not	PART
taxlaw-2797	725	10	to	to	PART
taxlaw-2797	725	11	indicate	indicate	VERB
taxlaw-2797	725	12	taxes	taxis	NOUN
taxlaw-2797	725	13	since	since	SCONJ
taxlaw-2797	725	14	biased	biased	ADJ
taxlaw-2797	725	15	consumers	consumer	NOUN
taxlaw-2797	725	16	would	would	AUX
taxlaw-2797	725	17	not	not	PART
taxlaw-2797	725	18	be	be	AUX
taxlaw-2797	725	19	willing	willing	ADJ
taxlaw-2797	725	20	to	to	PART
taxlaw-2797	725	21	pay	pay	VERB
taxlaw-2797	725	22	for	for	ADP
taxlaw-2797	725	23	such	such	ADJ
taxlaw-2797	725	24	information	information	NOUN
taxlaw-2797	725	25	(	(	PUNCT
taxlaw-2797	725	26	through	through	ADP
taxlaw-2797	725	27	higher	high	ADJ
taxlaw-2797	725	28	market	market	NOUN
taxlaw-2797	725	29	prices	price	NOUN
taxlaw-2797	725	30	)	)	PUNCT
taxlaw-2797	725	31	.	.	PUNCT
taxlaw-2797	726	1	this	this	DET
taxlaw-2797	726	2	market	market	NOUN
taxlaw-2797	726	3	solution	solution	NOUN
taxlaw-2797	726	4	is	be	AUX
taxlaw-2797	726	5	socially	socially	ADV
taxlaw-2797	726	6	superior	superior	ADJ
taxlaw-2797	726	7	.	.	PUNCT
taxlaw-2797	727	1	the	the	DET
taxlaw-2797	727	2	more	more	ADV
taxlaw-2797	727	3	interesting	interesting	ADJ
taxlaw-2797	727	4	case	case	NOUN
taxlaw-2797	727	5	is	be	AUX
taxlaw-2797	727	6	of	of	ADP
taxlaw-2797	727	7	heterogeneous	heterogeneous	ADJ
taxlaw-2797	727	8	consumers	consumer	NOUN
taxlaw-2797	727	9	(	(	PUNCT
taxlaw-2797	727	10	as	as	SCONJ
taxlaw-2797	727	11	was	be	AUX
taxlaw-2797	727	12	presented	present	VERB
taxlaw-2797	727	13	in	in	ADP
taxlaw-2797	727	14	the	the	DET
taxlaw-2797	727	15	preceding	precede	VERB
taxlaw-2797	727	16	section	section	NOUN
taxlaw-2797	727	17	)	)	PUNCT
taxlaw-2797	727	18	.	.	PUNCT
taxlaw-2797	728	1	consumers	consumer	NOUN
taxlaw-2797	728	2	’	’	PART
taxlaw-2797	728	3	cognitive	cognitive	ADJ
taxlaw-2797	728	4	abilities	ability	NOUN
taxlaw-2797	728	5	may	may	AUX
taxlaw-2797	728	6	vary	vary	VERB
taxlaw-2797	728	7	:	:	PUNCT
taxlaw-2797	728	8	some	some	DET
taxlaw-2797	728	9	consumers	consumer	NOUN
taxlaw-2797	728	10	are	be	AUX
taxlaw-2797	728	11	fully	fully	ADV
taxlaw-2797	728	12	rational	rational	ADJ
taxlaw-2797	728	13	,	,	PUNCT
taxlaw-2797	728	14	some	some	PRON
taxlaw-2797	728	15	are	be	AUX
taxlaw-2797	728	16	less	less	ADV
taxlaw-2797	728	17	rational	rational	ADJ
taxlaw-2797	728	18	,	,	PUNCT
taxlaw-2797	728	19	and	and	CCONJ
taxlaw-2797	728	20	some	some	PRON
taxlaw-2797	728	21	are	be	AUX
taxlaw-2797	728	22	completely	completely	ADV
taxlaw-2797	728	23	fooled	fool	VERB
taxlaw-2797	728	24	by	by	ADP
taxlaw-2797	728	25	tax	tax	NOUN
taxlaw-2797	728	26	-	-	PUNCT
taxlaw-2797	728	27	exclusive	exclusive	ADJ
taxlaw-2797	728	28	prices	price	NOUN
taxlaw-2797	728	29	.	.	PUNCT
taxlaw-2797	729	1	in	in	ADP
taxlaw-2797	729	2	this	this	DET
taxlaw-2797	729	3	case	case	NOUN
taxlaw-2797	729	4	,	,	PUNCT
taxlaw-2797	729	5	society	society	NOUN
taxlaw-2797	729	6	will	will	AUX
taxlaw-2797	729	7	likely	likely	ADV
taxlaw-2797	729	8	be	be	AUX
taxlaw-2797	729	9	better	well	ADJ
taxlaw-2797	729	10	off	off	ADP
taxlaw-2797	729	11	if	if	SCONJ
taxlaw-2797	729	12	retailers	retailer	NOUN
taxlaw-2797	729	13	undertake	undertake	VERB
taxlaw-2797	729	14	the	the	DET
taxlaw-2797	729	15	informational	informational	ADJ
taxlaw-2797	729	16	burden	burden	NOUN
taxlaw-2797	729	17	as	as	ADV
taxlaw-2797	729	18	long	long	ADV
taxlaw-2797	729	19	as	as	SCONJ
taxlaw-2797	729	20	the	the	DET
taxlaw-2797	729	21	set	set	NOUN
taxlaw-2797	729	22	of	of	ADP
taxlaw-2797	729	23	non	non	ADJ
taxlaw-2797	729	24	-	-	ADJ
taxlaw-2797	729	25	biased	biased	ADJ
taxlaw-2797	729	26	consumers	consumer	NOUN
taxlaw-2797	729	27	is	be	AUX
taxlaw-2797	729	28	sufficiently	sufficiently	ADV
taxlaw-2797	729	29	large	large	ADJ
taxlaw-2797	729	30	.	.	PUNCT
taxlaw-2797	730	1	only	only	ADV
taxlaw-2797	730	2	if	if	SCONJ
taxlaw-2797	730	3	sufficiently	sufficiently	ADV
taxlaw-2797	730	4	enough	enough	ADJ
taxlaw-2797	730	5	(	(	PUNCT
taxlaw-2797	730	6	non	non	ADJ
taxlaw-2797	730	7	-	-	ADJ
taxlaw-2797	730	8	biased	biased	ADJ
taxlaw-2797	730	9	)	)	PUNCT
taxlaw-2797	730	10	consumers	consumer	NOUN
taxlaw-2797	730	11	incur	incur	VERB
taxlaw-2797	730	12	complexity	complexity	NOUN
taxlaw-2797	730	13	costs	cost	NOUN
taxlaw-2797	730	14	,	,	PUNCT
taxlaw-2797	730	15	it	it	PRON
taxlaw-2797	730	16	is	be	AUX
taxlaw-2797	730	17	socially	socially	ADV
taxlaw-2797	730	18	beneficial	beneficial	ADJ
taxlaw-2797	730	19	to	to	PART
taxlaw-2797	730	20	have	have	VERB
taxlaw-2797	730	21	retailers	retailer	NOUN
taxlaw-2797	730	22	produce	produce	VERB
taxlaw-2797	730	23	information	information	NOUN
taxlaw-2797	730	24	by	by	ADP
taxlaw-2797	730	25	including	include	VERB
taxlaw-2797	730	26	taxes	taxis	NOUN
taxlaw-2797	730	27	in	in	ADP
taxlaw-2797	730	28	prices	price	NOUN
taxlaw-2797	730	29	.	.	PUNCT
taxlaw-2797	731	1	the	the	DET
taxlaw-2797	731	2	question	question	NOUN
taxlaw-2797	731	3	is	be	AUX
taxlaw-2797	731	4	if	if	SCONJ
taxlaw-2797	731	5	regulating	regulate	VERB
taxlaw-2797	731	6	tax	tax	NOUN
taxlaw-2797	731	7	-	-	PUNCT
taxlaw-2797	731	8	inclusive	inclusive	ADJ
taxlaw-2797	731	9	prices	price	NOUN
taxlaw-2797	731	10	gets	get	VERB
taxlaw-2797	731	11	us	we	PRON
taxlaw-2797	731	12	closer	close	ADV
taxlaw-2797	731	13	to	to	ADP
taxlaw-2797	731	14	the	the	DET
taxlaw-2797	731	15	socially	socially	ADV
taxlaw-2797	731	16	preferable	preferable	ADJ
taxlaw-2797	731	17	outcome	outcome	NOUN
taxlaw-2797	731	18	than	than	ADP
taxlaw-2797	731	19	allowing	allow	VERB
taxlaw-2797	731	20	for	for	ADP
taxlaw-2797	731	21	undisturbed	undisturbed	ADJ
taxlaw-2797	731	22	market	market	NOUN
taxlaw-2797	731	23	forces	force	NOUN
taxlaw-2797	731	24	.	.	PUNCT
taxlaw-2797	732	1	no	no	PRON
taxlaw-2797	732	2	absolute	absolute	ADJ
taxlaw-2797	732	3	a	a	DET
taxlaw-2797	732	4	priori	priori	ADJ
taxlaw-2797	732	5	theoretical	theoretical	ADJ
taxlaw-2797	732	6	answer	answer	NOUN
taxlaw-2797	732	7	can	can	AUX
taxlaw-2797	732	8	be	be	AUX
taxlaw-2797	732	9	provided	provide	VERB
taxlaw-2797	732	10	to	to	ADP
taxlaw-2797	732	11	this	this	DET
taxlaw-2797	732	12	question	question	NOUN
taxlaw-2797	732	13	.	.	PUNCT
taxlaw-2797	733	1	but	but	CCONJ
taxlaw-2797	733	2	it	it	PRON
taxlaw-2797	733	3	does	do	AUX
taxlaw-2797	733	4	seem	seem	VERB
taxlaw-2797	733	5	in	in	ADP
taxlaw-2797	733	6	general	general	ADJ
taxlaw-2797	733	7	that	that	SCONJ
taxlaw-2797	733	8	the	the	DET
taxlaw-2797	733	9	market	market	NOUN
taxlaw-2797	733	10	solution	solution	NOUN
taxlaw-2797	733	11	is	be	AUX
taxlaw-2797	733	12	more	more	ADV
taxlaw-2797	733	13	likely	likely	ADJ
taxlaw-2797	733	14	to	to	PART
taxlaw-2797	733	15	minimize	minimize	VERB
taxlaw-2797	733	16	informational	informational	ADJ
taxlaw-2797	733	17	costs	cost	NOUN
taxlaw-2797	733	18	(	(	PUNCT
taxlaw-2797	733	19	that	that	PRON
taxlaw-2797	733	20	is	be	AUX
taxlaw-2797	733	21	,	,	PUNCT
taxlaw-2797	733	22	complexity	complexity	NOUN
taxlaw-2797	733	23	)	)	PUNCT
taxlaw-2797	733	24	and	and	CCONJ
taxlaw-2797	733	25	hence	hence	ADV
taxlaw-2797	733	26	is	be	AUX
taxlaw-2797	733	27	a	a	DET
taxlaw-2797	733	28	superior	superior	ADJ
taxlaw-2797	733	29	solution	solution	NOUN
taxlaw-2797	733	30	socially	socially	ADV
taxlaw-2797	733	31	.	.	PUNCT
taxlaw-2797	734	1	stiglitz	stiglitz	PROPN
taxlaw-2797	734	2	and	and	CCONJ
taxlaw-2797	734	3	salop	salop	PROPN
taxlaw-2797	734	4	investigated	investigate	VERB
taxlaw-2797	734	5	a	a	DET
taxlaw-2797	734	6	general	general	ADJ
taxlaw-2797	734	7	case	case	NOUN
taxlaw-2797	734	8	of	of	ADP
taxlaw-2797	734	9	consumer	consumer	NOUN
taxlaw-2797	734	10	information	information	NOUN
taxlaw-2797	734	11	costs	cost	NOUN
taxlaw-2797	734	12	—	—	PUNCT
taxlaw-2797	734	13	in	in	ADP
taxlaw-2797	734	14	their	their	PRON
taxlaw-2797	734	15	model	model	NOUN
taxlaw-2797	734	16	,	,	PUNCT
taxlaw-2797	734	17	positive	positive	ADJ
taxlaw-2797	734	18	search	search	NOUN
taxlaw-2797	734	19	costs	cost	NOUN
taxlaw-2797	734	20	.	.	PUNCT
taxlaw-2797	735	1	if	if	SCONJ
taxlaw-2797	735	2	consumers	consumer	NOUN
taxlaw-2797	735	3	have	have	VERB
taxlaw-2797	735	4	to	to	PART
taxlaw-2797	735	5	invest	invest	VERB
taxlaw-2797	735	6	resources	resource	NOUN
taxlaw-2797	735	7	in	in	ADP
taxlaw-2797	735	8	search	search	NOUN
taxlaw-2797	735	9	for	for	ADP
taxlaw-2797	735	10	products	product	NOUN
taxlaw-2797	735	11	,	,	PUNCT
taxlaw-2797	735	12	producers	producer	NOUN
taxlaw-2797	735	13	gain	gain	VERB
taxlaw-2797	735	14	certain	certain	ADJ
taxlaw-2797	735	15	monopolistic	monopolistic	ADJ
taxlaw-2797	735	16	power	power	NOUN
taxlaw-2797	735	17	and	and	CCONJ
taxlaw-2797	735	18	can	can	AUX
taxlaw-2797	735	19	utilize	utilize	VERB
taxlaw-2797	735	20	it	it	PRON
taxlaw-2797	735	21	for	for	ADP
taxlaw-2797	735	22	their	their	PRON
taxlaw-2797	735	23	advantage	advantage	NOUN
taxlaw-2797	735	24	at	at	ADP
taxlaw-2797	735	25	the	the	DET
taxlaw-2797	735	26	expense	expense	NOUN
taxlaw-2797	735	27	of	of	ADP
taxlaw-2797	735	28	consumers	consumer	NOUN
taxlaw-2797	735	29	.	.	PUNCT
taxlaw-2797	736	1	for	for	ADP
taxlaw-2797	736	2	example	example	NOUN
taxlaw-2797	736	3	,	,	PUNCT
taxlaw-2797	736	4	if	if	SCONJ
taxlaw-2797	736	5	it	it	PRON
taxlaw-2797	736	6	is	be	AUX
taxlaw-2797	736	7	costly	costly	ADJ
taxlaw-2797	736	8	to	to	PART
taxlaw-2797	736	9	compare	compare	VERB
taxlaw-2797	736	10	prices	price	NOUN
taxlaw-2797	736	11	of	of	ADP
taxlaw-2797	736	12	all	all	DET
taxlaw-2797	736	13	producers	producer	NOUN
taxlaw-2797	736	14	,	,	PUNCT
taxlaw-2797	736	15	then	then	ADV
taxlaw-2797	736	16	in	in	ADP
taxlaw-2797	736	17	reality	reality	NOUN
taxlaw-2797	736	18	fewer	few	ADJ
taxlaw-2797	736	19	producers	producer	NOUN
taxlaw-2797	736	20	compete	compete	VERB
taxlaw-2797	736	21	on	on	ADP
taxlaw-2797	736	22	relevant	relevant	ADJ
taxlaw-2797	736	23	segments	segment	NOUN
taxlaw-2797	736	24	of	of	ADP
taxlaw-2797	736	25	the	the	DET
taxlaw-2797	736	26	market	market	NOUN
taxlaw-2797	736	27	,	,	PUNCT
taxlaw-2797	736	28	and	and	CCONJ
taxlaw-2797	736	29	hence	hence	ADV
taxlaw-2797	736	30	competition	competition	NOUN
taxlaw-2797	736	31	is	be	AUX
taxlaw-2797	736	32	impaired	impair	VERB
taxlaw-2797	736	33	,	,	PUNCT
taxlaw-2797	736	34	which	which	PRON
taxlaw-2797	736	35	in	in	ADP
taxlaw-2797	736	36	turn	turn	NOUN
taxlaw-2797	736	37	leads	lead	VERB
taxlaw-2797	736	38	to	to	ADP
taxlaw-2797	736	39	higher	high	ADJ
taxlaw-2797	736	40	market	market	NOUN
taxlaw-2797	736	41	prices	price	NOUN
taxlaw-2797	736	42	.	.	PUNCT
taxlaw-2797	737	1	stiglitz	stiglitz	PROPN
taxlaw-2797	737	2	and	and	CCONJ
taxlaw-2797	737	3	salop	salop	PROPN
taxlaw-2797	737	4	showed	show	VERB
taxlaw-2797	737	5	that	that	SCONJ
taxlaw-2797	737	6	where	where	SCONJ
taxlaw-2797	737	7	price	price	NOUN
taxlaw-2797	737	8	information	information	NOUN
taxlaw-2797	737	9	is	be	AUX
taxlaw-2797	737	10	costly	costly	ADJ
taxlaw-2797	737	11	for	for	ADP
taxlaw-2797	737	12	some	some	DET
taxlaw-2797	737	13	consumers	consumer	NOUN
taxlaw-2797	737	14	—	—	PUNCT
taxlaw-2797	737	15	that	that	ADV
taxlaw-2797	737	16	is	is	ADV
taxlaw-2797	737	17	,	,	PUNCT
taxlaw-2797	737	18	positive	positive	ADJ
taxlaw-2797	737	19	search	search	NOUN
taxlaw-2797	737	20	costs	cost	NOUN
taxlaw-2797	737	21	—	—	PUNCT
taxlaw-2797	737	22	a	a	DET
taxlaw-2797	737	23	competitive	competitive	ADJ
taxlaw-2797	737	24	market	market	NOUN
taxlaw-2797	737	25	reaches	reach	VERB
taxlaw-2797	737	26	competitive	competitive	ADJ
taxlaw-2797	737	27	price	price	NOUN
taxlaw-2797	737	28	equilibrium	equilibrium	NOUN
taxlaw-2797	737	29	if	if	SCONJ
taxlaw-2797	737	30	there	there	PRON
taxlaw-2797	737	31	are	be	VERB
taxlaw-2797	737	32	enough	enough	ADJ
taxlaw-2797	737	33	fully	fully	ADV
taxlaw-2797	737	34	(	(	PUNCT
taxlaw-2797	737	35	costlessly	costlessly	ADV
taxlaw-2797	737	36	)	)	PUNCT
taxlaw-2797	737	37	informed	inform	VERB
taxlaw-2797	737	38	consumers.122	consumers.122	NOUN
taxlaw-2797	737	39	the	the	DET
taxlaw-2797	737	40	fully	fully	ADV
taxlaw-2797	737	41	informed	informed	ADJ
taxlaw-2797	737	42	consumers	consumer	NOUN
taxlaw-2797	737	43	drive	drive	VERB
taxlaw-2797	737	44	down	down	ADP
taxlaw-2797	737	45	market	market	NOUN
taxlaw-2797	737	46	prices	price	NOUN
taxlaw-2797	737	47	by	by	ADP
taxlaw-2797	737	48	inducing	induce	VERB
taxlaw-2797	737	49	suppliers	supplier	NOUN
taxlaw-2797	737	50	to	to	PART
taxlaw-2797	737	51	reduce	reduce	VERB
taxlaw-2797	737	52	their	their	PRON
taxlaw-2797	737	53	prices	price	NOUN
taxlaw-2797	737	54	in	in	ADP
taxlaw-2797	737	55	order	order	NOUN
taxlaw-2797	737	56	to	to	PART
taxlaw-2797	737	57	gain	gain	VERB
taxlaw-2797	737	58	their	their	PRON
taxlaw-2797	737	59	market	market	NOUN
taxlaw-2797	737	60	share	share	NOUN
taxlaw-2797	737	61	—	—	PUNCT
taxlaw-2797	737	62	i.e.	i.e.	X
taxlaw-2797	737	63	,	,	PUNCT
taxlaw-2797	737	64	the	the	DET
taxlaw-2797	737	65	market	market	NOUN
taxlaw-2797	737	66	share	share	NOUN
taxlaw-2797	737	67	of	of	ADP
taxlaw-2797	737	68	fully	fully	ADV
taxlaw-2797	737	69	informed	informed	ADJ
taxlaw-2797	737	70	consumers.123	consumers.123	NOUN
taxlaw-2797	737	71	that	that	PRON
taxlaw-2797	737	72	is	be	AUX
taxlaw-2797	737	73	,	,	PUNCT
taxlaw-2797	737	74	if	if	SCONJ
taxlaw-2797	737	75	the	the	DET
taxlaw-2797	737	76	market	market	NOUN
taxlaw-2797	737	77	share	share	NOUN
taxlaw-2797	737	78	of	of	ADP
taxlaw-2797	737	79	informed	informed	ADJ
taxlaw-2797	737	80	consumers	consumer	NOUN
taxlaw-2797	737	81	is	be	AUX
taxlaw-2797	737	82	not	not	PART
taxlaw-2797	737	83	too	too	ADV
taxlaw-2797	737	84	small	small	ADJ
taxlaw-2797	737	85	,	,	PUNCT
taxlaw-2797	737	86	producers	producer	NOUN
taxlaw-2797	737	87	will	will	AUX
taxlaw-2797	737	88	compete	compete	VERB
taxlaw-2797	737	89	on	on	ADP
taxlaw-2797	737	90	their	their	PRON
taxlaw-2797	737	91	share	share	NOUN
taxlaw-2797	737	92	and	and	CCONJ
taxlaw-2797	737	93	accordingly	accordingly	ADV
taxlaw-2797	737	94	reduce	reduce	VERB
taxlaw-2797	737	95	market	market	NOUN
taxlaw-2797	737	96	prices	price	NOUN
taxlaw-2797	737	97	to	to	ADP
taxlaw-2797	737	98	the	the	DET
taxlaw-2797	737	99	benefit	benefit	NOUN
taxlaw-2797	737	100	of	of	ADP
taxlaw-2797	737	101	all	all	DET
taxlaw-2797	737	102	consumers	consumer	NOUN
taxlaw-2797	737	103	.	.	PUNCT
taxlaw-2797	738	1	put	put	VERB
taxlaw-2797	738	2	differently	differently	ADV
taxlaw-2797	738	3	,	,	PUNCT
taxlaw-2797	738	4	competitive	competitive	ADJ
taxlaw-2797	738	5	market	market	NOUN
taxlaw-2797	738	6	prices	price	NOUN
taxlaw-2797	738	7	do	do	AUX
taxlaw-2797	738	8	not	not	PART
taxlaw-2797	738	9	necessitate	necessitate	VERB
taxlaw-2797	738	10	full	full	ADJ
taxlaw-2797	738	11	information	information	NOUN
taxlaw-2797	738	12	by	by	ADP
taxlaw-2797	738	13	all	all	DET
taxlaw-2797	738	14	market	market	NOUN
taxlaw-2797	738	15	participants	participant	NOUN
taxlaw-2797	738	16	,	,	PUNCT
taxlaw-2797	738	17	but	but	CCONJ
taxlaw-2797	738	18	by	by	ADP
taxlaw-2797	738	19	a	a	DET
taxlaw-2797	738	20	sufficiently	sufficiently	ADV
taxlaw-2797	738	21	large	large	ADJ
taxlaw-2797	738	22	subset	subset	NOUN
taxlaw-2797	738	23	of	of	ADP
taxlaw-2797	738	24	them	they	PRON
taxlaw-2797	738	25	.	.	PUNCT
taxlaw-2797	739	1	the	the	DET
taxlaw-2797	739	2	same	same	ADJ
taxlaw-2797	739	3	analysis	analysis	NOUN
taxlaw-2797	739	4	can	can	AUX
taxlaw-2797	739	5	be	be	AUX
taxlaw-2797	739	6	applied	apply	VERB
taxlaw-2797	739	7	to	to	ADP
taxlaw-2797	739	8	the	the	DET
taxlaw-2797	739	9	tax	tax	NOUN
taxlaw-2797	739	10	-	-	PUNCT
taxlaw-2797	739	11	inclusion	inclusion	NOUN
taxlaw-2797	739	12	issue	issue	NOUN
taxlaw-2797	739	13	.	.	PUNCT
taxlaw-2797	740	1	non	non	ADJ
taxlaw-2797	740	2	122	122	NUM
taxlaw-2797	740	3	.	.	PUNCT
taxlaw-2797	741	1	see	see	VERB
taxlaw-2797	741	2	steven	steven	PROPN
taxlaw-2797	741	3	salop	salop	PROPN
taxlaw-2797	741	4	&	&	CCONJ
taxlaw-2797	741	5	joseph	joseph	PROPN
taxlaw-2797	741	6	stiglitz	stiglitz	PROPN
taxlaw-2797	741	7	,	,	PUNCT
taxlaw-2797	741	8	bargains	bargain	NOUN
taxlaw-2797	741	9	and	and	CCONJ
taxlaw-2797	741	10	ripoffs	ripoff	NOUN
taxlaw-2797	741	11	:	:	PUNCT
taxlaw-2797	741	12	a	a	DET
taxlaw-2797	741	13	model	model	NOUN
taxlaw-2797	741	14	of	of	ADP
taxlaw-2797	741	15	monopolistically	monopolistically	ADV
taxlaw-2797	741	16	competitive	competitive	ADJ
taxlaw-2797	741	17	price	price	NOUN
taxlaw-2797	741	18	dispersion	dispersion	NOUN
taxlaw-2797	741	19	,	,	PUNCT
taxlaw-2797	741	20	44	44	NUM
taxlaw-2797	741	21	rev	rev	X
taxlaw-2797	741	22	.	.	PROPN
taxlaw-2797	741	23	of	of	ADP
taxlaw-2797	741	24	econ	econ	PROPN
taxlaw-2797	741	25	.	.	PUNCT
taxlaw-2797	742	1	studies	study	NOUN
taxlaw-2797	742	2	493	493	NUM
taxlaw-2797	742	3	,	,	PUNCT
taxlaw-2797	742	4	499–502	499–502	NUM
taxlaw-2797	742	5	(	(	PUNCT
taxlaw-2797	742	6	1977	1977	NUM
taxlaw-2797	742	7	)	)	PUNCT
taxlaw-2797	742	8	;	;	PUNCT
taxlaw-2797	742	9	see	see	VERB
taxlaw-2797	742	10	also	also	ADV
taxlaw-2797	742	11	alan	alan	PROPN
taxlaw-2797	742	12	schwartz	schwartz	PROPN
taxlaw-2797	742	13	&	&	CCONJ
taxlaw-2797	742	14	louis	louis	PROPN
taxlaw-2797	742	15	l.	l.	PROPN
taxlaw-2797	742	16	wilde	wilde	PROPN
taxlaw-2797	742	17	,	,	PUNCT
taxlaw-2797	742	18	intervening	intervene	VERB
taxlaw-2797	742	19	in	in	ADP
taxlaw-2797	742	20	markets	market	NOUN
taxlaw-2797	742	21	on	on	ADP
taxlaw-2797	742	22	the	the	DET
taxlaw-2797	742	23	basis	basis	NOUN
taxlaw-2797	742	24	of	of	ADP
taxlaw-2797	742	25	imperfect	imperfect	ADJ
taxlaw-2797	742	26	information	information	NOUN
taxlaw-2797	742	27	:	:	PUNCT
taxlaw-2797	742	28	a	a	DET
taxlaw-2797	742	29	legal	legal	ADJ
taxlaw-2797	742	30	and	and	CCONJ
taxlaw-2797	742	31	economic	economic	ADJ
taxlaw-2797	742	32	analysis	analysis	NOUN
taxlaw-2797	742	33	,	,	PUNCT
taxlaw-2797	742	34	127	127	NUM
taxlaw-2797	742	35	u.	u.	PROPN
taxlaw-2797	742	36	pa	pa	PROPN
taxlaw-2797	742	37	.	.	PUNCT
taxlaw-2797	742	38	l.	l.	PROPN
taxlaw-2797	742	39	rev	rev	PROPN
taxlaw-2797	742	40	.	.	PROPN
taxlaw-2797	742	41	630	630	NUM
taxlaw-2797	742	42	,	,	PUNCT
taxlaw-2797	742	43	640–51	640–51	NUM
taxlaw-2797	742	44	(	(	PUNCT
taxlaw-2797	742	45	1979	1979	NUM
taxlaw-2797	742	46	)	)	PUNCT
taxlaw-2797	742	47	.	.	PUNCT
taxlaw-2797	743	1	123	123	NUM
taxlaw-2797	743	2	.	.	PUNCT
taxlaw-2797	744	1	salop	salop	PROPN
taxlaw-2797	744	2	&	&	CCONJ
taxlaw-2797	744	3	stiglitz	stiglitz	PROPN
taxlaw-2797	744	4	,	,	PUNCT
taxlaw-2797	744	5	supra	supra	PROPN
taxlaw-2797	744	6	note	note	PROPN
taxlaw-2797	744	7	122	122	NUM
taxlaw-2797	744	8	,	,	PUNCT
taxlaw-2797	744	9	at	at	ADP
taxlaw-2797	744	10	499–502	499–502	NUM
taxlaw-2797	744	11	.	.	PUNCT
taxlaw-2797	745	1	2010	2010	NUM
taxlaw-2797	745	2	]	]	PUNCT
taxlaw-2797	745	3	tax	tax	NOUN
taxlaw-2797	745	4	-	-	PUNCT
taxlaw-2797	745	5	exclusive	exclusive	ADJ
taxlaw-2797	745	6	prici	prici	NOUN
taxlaw-2797	745	7	�	�	PROPN
taxlaw-2797	745	8	g	g	PROPN
taxlaw-2797	745	9	249	249	NUM
taxlaw-2797	745	10	biased	biased	ADJ
taxlaw-2797	745	11	consumers	consumer	NOUN
taxlaw-2797	745	12	are	be	AUX
taxlaw-2797	745	13	fully	fully	ADV
taxlaw-2797	745	14	aware	aware	ADJ
taxlaw-2797	745	15	of	of	ADP
taxlaw-2797	745	16	non	non	ADJ
taxlaw-2797	745	17	-	-	ADJ
taxlaw-2797	745	18	included	include	VERB
taxlaw-2797	745	19	taxes	taxis	NOUN
taxlaw-2797	745	20	and	and	CCONJ
taxlaw-2797	745	21	therefore	therefore	ADV
taxlaw-2797	745	22	gain	gain	VERB
taxlaw-2797	745	23	from	from	ADP
taxlaw-2797	745	24	simplified	simplified	ADJ
taxlaw-2797	745	25	tax	tax	NOUN
taxlaw-2797	745	26	-	-	PUNCT
taxlaw-2797	745	27	inclusive	inclusive	ADJ
taxlaw-2797	745	28	prices	price	NOUN
taxlaw-2797	745	29	.	.	PUNCT
taxlaw-2797	746	1	it	it	PRON
taxlaw-2797	746	2	saves	save	VERB
taxlaw-2797	746	3	them	they	PRON
taxlaw-2797	746	4	complexity	complexity	NOUN
taxlaw-2797	746	5	costs	cost	NOUN
taxlaw-2797	746	6	.	.	PUNCT
taxlaw-2797	747	1	a	a	DET
taxlaw-2797	747	2	sufficiently	sufficiently	ADV
taxlaw-2797	747	3	large	large	ADJ
taxlaw-2797	747	4	share	share	NOUN
taxlaw-2797	747	5	of	of	ADP
taxlaw-2797	747	6	non	non	ADJ
taxlaw-2797	747	7	-	-	ADJ
taxlaw-2797	747	8	biased	biased	ADJ
taxlaw-2797	747	9	consumers	consumer	NOUN
taxlaw-2797	747	10	would	would	AUX
taxlaw-2797	747	11	hence	hence	ADV
taxlaw-2797	747	12	induce	induce	VERB
taxlaw-2797	747	13	retailers	retailer	NOUN
taxlaw-2797	747	14	to	to	PART
taxlaw-2797	747	15	post	post	VERB
taxlaw-2797	747	16	prices	price	NOUN
taxlaw-2797	747	17	inclusive	inclusive	ADJ
taxlaw-2797	747	18	of	of	ADP
taxlaw-2797	747	19	tax	tax	NOUN
taxlaw-2797	747	20	.	.	PUNCT
taxlaw-2797	748	1	retailers	retailer	NOUN
taxlaw-2797	748	2	are	be	AUX
taxlaw-2797	748	3	better	well	ADJ
taxlaw-2797	748	4	off	off	ADP
taxlaw-2797	748	5	stating	state	VERB
taxlaw-2797	748	6	taxinclusive	taxinclusive	ADJ
taxlaw-2797	748	7	prices	price	NOUN
taxlaw-2797	748	8	since	since	SCONJ
taxlaw-2797	748	9	they	they	PRON
taxlaw-2797	748	10	try	try	VERB
taxlaw-2797	748	11	to	to	PART
taxlaw-2797	748	12	gain	gain	VERB
taxlaw-2797	748	13	,	,	PUNCT
taxlaw-2797	748	14	and	and	CCONJ
taxlaw-2797	748	15	hence	hence	ADV
taxlaw-2797	748	16	compete	compete	VERB
taxlaw-2797	748	17	over	over	ADP
taxlaw-2797	748	18	,	,	PUNCT
taxlaw-2797	748	19	the	the	DET
taxlaw-2797	748	20	share	share	NOUN
taxlaw-2797	748	21	of	of	ADP
taxlaw-2797	748	22	non	non	ADJ
taxlaw-2797	748	23	-	-	ADJ
taxlaw-2797	748	24	biased	biased	ADJ
taxlaw-2797	748	25	consumers	consumer	NOUN
taxlaw-2797	748	26	.	.	PUNCT
taxlaw-2797	749	1	yet	yet	ADV
taxlaw-2797	749	2	,	,	PUNCT
taxlaw-2797	749	3	if	if	SCONJ
taxlaw-2797	749	4	the	the	DET
taxlaw-2797	749	5	share	share	NOUN
taxlaw-2797	749	6	of	of	ADP
taxlaw-2797	749	7	non	non	ADJ
taxlaw-2797	749	8	-	-	ADJ
taxlaw-2797	749	9	biased	biased	ADJ
taxlaw-2797	749	10	consumers	consumer	NOUN
taxlaw-2797	749	11	in	in	ADP
taxlaw-2797	749	12	the	the	DET
taxlaw-2797	749	13	market	market	NOUN
taxlaw-2797	749	14	is	be	AUX
taxlaw-2797	749	15	excessively	excessively	ADV
taxlaw-2797	749	16	small	small	ADJ
taxlaw-2797	749	17	,	,	PUNCT
taxlaw-2797	749	18	retailers	retailer	NOUN
taxlaw-2797	749	19	would	would	AUX
taxlaw-2797	749	20	choose	choose	VERB
taxlaw-2797	749	21	to	to	PART
taxlaw-2797	749	22	ignore	ignore	VERB
taxlaw-2797	749	23	non	non	ADJ
taxlaw-2797	749	24	-	-	ADJ
taxlaw-2797	749	25	biased	biased	ADJ
taxlaw-2797	749	26	consumers	consumer	NOUN
taxlaw-2797	749	27	,	,	PUNCT
taxlaw-2797	749	28	present	present	ADJ
taxlaw-2797	749	29	tax	tax	NOUN
taxlaw-2797	749	30	-	-	PUNCT
taxlaw-2797	749	31	exclusive	exclusive	ADJ
taxlaw-2797	749	32	prices	price	NOUN
taxlaw-2797	749	33	,	,	PUNCT
taxlaw-2797	749	34	and	and	CCONJ
taxlaw-2797	749	35	make	make	VERB
taxlaw-2797	749	36	an	an	DET
taxlaw-2797	749	37	extra	extra	ADJ
taxlaw-2797	749	38	profit	profit	NOUN
taxlaw-2797	749	39	thanks	thank	NOUN
taxlaw-2797	749	40	to	to	ADP
taxlaw-2797	749	41	biased	biased	ADJ
taxlaw-2797	749	42	consumers	consumer	NOUN
taxlaw-2797	749	43	.	.	PUNCT
taxlaw-2797	750	1	this	this	DET
taxlaw-2797	750	2	result	result	NOUN
taxlaw-2797	750	3	is	be	AUX
taxlaw-2797	750	4	,	,	PUNCT
taxlaw-2797	750	5	in	in	ADP
taxlaw-2797	750	6	general	general	ADJ
taxlaw-2797	750	7	,	,	PUNCT
taxlaw-2797	750	8	socially	socially	ADV
taxlaw-2797	750	9	desirable	desirable	ADJ
taxlaw-2797	750	10	.	.	PUNCT
taxlaw-2797	751	1	as	as	SCONJ
taxlaw-2797	751	2	described	describe	VERB
taxlaw-2797	751	3	above	above	ADV
taxlaw-2797	751	4	,	,	PUNCT
taxlaw-2797	751	5	producing	produce	VERB
taxlaw-2797	751	6	information	information	NOUN
taxlaw-2797	751	7	through	through	ADP
taxlaw-2797	751	8	tax	tax	NOUN
taxlaw-2797	751	9	-	-	PUNCT
taxlaw-2797	751	10	inclusion	inclusion	NOUN
taxlaw-2797	751	11	is	be	AUX
taxlaw-2797	751	12	socially	socially	ADV
taxlaw-2797	751	13	beneficial	beneficial	ADJ
taxlaw-2797	751	14	only	only	ADV
taxlaw-2797	751	15	for	for	ADP
taxlaw-2797	751	16	non	non	ADJ
taxlaw-2797	751	17	-	-	ADJ
taxlaw-2797	751	18	biased	biased	ADJ
taxlaw-2797	751	19	consumers	consumer	NOUN
taxlaw-2797	751	20	.	.	PUNCT
taxlaw-2797	752	1	it	it	PRON
taxlaw-2797	752	2	saves	save	VERB
taxlaw-2797	752	3	them	they	PRON
taxlaw-2797	752	4	personal	personal	ADJ
taxlaw-2797	752	5	information	information	NOUN
taxlaw-2797	752	6	costs	cost	NOUN
taxlaw-2797	752	7	,	,	PUNCT
taxlaw-2797	752	8	but	but	CCONJ
taxlaw-2797	752	9	only	only	ADV
taxlaw-2797	752	10	to	to	ADP
taxlaw-2797	752	11	them	they	PRON
taxlaw-2797	752	12	.	.	PUNCT
taxlaw-2797	753	1	accordingly	accordingly	ADV
taxlaw-2797	753	2	,	,	PUNCT
taxlaw-2797	753	3	a	a	DET
taxlaw-2797	753	4	smaller	small	ADJ
taxlaw-2797	753	5	share	share	NOUN
taxlaw-2797	753	6	of	of	ADP
taxlaw-2797	753	7	nonbiased	nonbiase	VERB
taxlaw-2797	753	8	consumers	consumer	NOUN
taxlaw-2797	753	9	in	in	ADP
taxlaw-2797	753	10	the	the	DET
taxlaw-2797	753	11	economy	economy	NOUN
taxlaw-2797	753	12	makes	make	VERB
taxlaw-2797	753	13	tax	tax	NOUN
taxlaw-2797	753	14	-	-	PUNCT
taxlaw-2797	753	15	inclusive	inclusive	ADJ
taxlaw-2797	753	16	prices	price	NOUN
taxlaw-2797	753	17	socially	socially	ADV
taxlaw-2797	753	18	undesirable	undesirable	ADJ
taxlaw-2797	753	19	,	,	PUNCT
taxlaw-2797	753	20	since	since	SCONJ
taxlaw-2797	753	21	unneeded	unneeded	ADJ
taxlaw-2797	753	22	information	information	NOUN
taxlaw-2797	753	23	is	be	AUX
taxlaw-2797	753	24	produced	produce	VERB
taxlaw-2797	753	25	and	and	CCONJ
taxlaw-2797	753	26	complexity	complexity	NOUN
taxlaw-2797	753	27	is	be	AUX
taxlaw-2797	753	28	actually	actually	ADV
taxlaw-2797	753	29	increased	increase	VERB
taxlaw-2797	753	30	.	.	PUNCT
taxlaw-2797	754	1	only	only	ADV
taxlaw-2797	754	2	to	to	ADP
taxlaw-2797	754	3	the	the	DET
taxlaw-2797	754	4	extent	extent	NOUN
taxlaw-2797	754	5	there	there	PRON
taxlaw-2797	754	6	are	be	VERB
taxlaw-2797	754	7	enough	enough	ADJ
taxlaw-2797	754	8	non	non	ADJ
taxlaw-2797	754	9	-	-	ADJ
taxlaw-2797	754	10	biased	biased	ADJ
taxlaw-2797	754	11	consumers	consumer	NOUN
taxlaw-2797	754	12	,	,	PUNCT
taxlaw-2797	754	13	information	information	NOUN
taxlaw-2797	754	14	production	production	NOUN
taxlaw-2797	754	15	by	by	ADP
taxlaw-2797	754	16	retailers	retailer	NOUN
taxlaw-2797	754	17	via	via	ADP
taxlaw-2797	754	18	tax	tax	NOUN
taxlaw-2797	754	19	-	-	PUNCT
taxlaw-2797	754	20	inclusive	inclusive	ADJ
taxlaw-2797	754	21	prices	price	NOUN
taxlaw-2797	754	22	is	be	AUX
taxlaw-2797	754	23	socially	socially	ADV
taxlaw-2797	754	24	beneficial	beneficial	ADJ
taxlaw-2797	754	25	.	.	PUNCT
taxlaw-2797	755	1	indeed	indeed	ADV
taxlaw-2797	755	2	,	,	PUNCT
taxlaw-2797	755	3	it	it	PRON
taxlaw-2797	755	4	seems	seem	VERB
taxlaw-2797	755	5	that	that	SCONJ
taxlaw-2797	755	6	market	market	NOUN
taxlaw-2797	755	7	forces	force	NOUN
taxlaw-2797	755	8	are	be	AUX
taxlaw-2797	755	9	generally	generally	ADV
taxlaw-2797	755	10	in	in	ADP
taxlaw-2797	755	11	accord	accord	NOUN
taxlaw-2797	755	12	with	with	ADP
taxlaw-2797	755	13	the	the	DET
taxlaw-2797	755	14	social	social	ADJ
taxlaw-2797	755	15	goal	goal	NOUN
taxlaw-2797	755	16	:	:	PUNCT
taxlaw-2797	755	17	a	a	DET
taxlaw-2797	755	18	larger	large	ADJ
taxlaw-2797	755	19	share	share	NOUN
taxlaw-2797	755	20	of	of	ADP
taxlaw-2797	755	21	rational	rational	ADJ
taxlaw-2797	755	22	consumers	consumer	NOUN
taxlaw-2797	755	23	requires	require	VERB
taxlaw-2797	755	24	tax	tax	NOUN
taxlaw-2797	755	25	-	-	PUNCT
taxlaw-2797	755	26	inclusive	inclusive	ADJ
taxlaw-2797	755	27	pricing	pricing	NOUN
taxlaw-2797	755	28	,	,	PUNCT
taxlaw-2797	755	29	and	and	CCONJ
taxlaw-2797	755	30	indeed	indeed	ADV
taxlaw-2797	755	31	market	market	NOUN
taxlaw-2797	755	32	forces	force	NOUN
taxlaw-2797	755	33	would	would	AUX
taxlaw-2797	755	34	drive	drive	VERB
taxlaw-2797	755	35	retailers	retailer	NOUN
taxlaw-2797	755	36	to	to	PART
taxlaw-2797	755	37	include	include	VERB
taxlaw-2797	755	38	taxes	taxis	NOUN
taxlaw-2797	755	39	in	in	ADP
taxlaw-2797	755	40	prices	price	NOUN
taxlaw-2797	755	41	,	,	PUNCT
taxlaw-2797	755	42	whereas	whereas	SCONJ
taxlaw-2797	755	43	a	a	DET
taxlaw-2797	755	44	smaller	small	ADJ
taxlaw-2797	755	45	share	share	NOUN
taxlaw-2797	755	46	of	of	ADP
taxlaw-2797	755	47	non	non	ADJ
taxlaw-2797	755	48	-	-	ADJ
taxlaw-2797	755	49	biased	biased	ADJ
taxlaw-2797	755	50	consumer	consumer	NOUN
taxlaw-2797	755	51	requires	require	VERB
taxlaw-2797	755	52	no	no	DET
taxlaw-2797	755	53	superfluous	superfluous	ADJ
taxlaw-2797	755	54	information	information	NOUN
taxlaw-2797	755	55	costs	cost	NOUN
taxlaw-2797	755	56	,	,	PUNCT
taxlaw-2797	755	57	and	and	CCONJ
taxlaw-2797	755	58	,	,	PUNCT
taxlaw-2797	755	59	as	as	SCONJ
taxlaw-2797	755	60	stiglitz	stiglitz	PROPN
taxlaw-2797	755	61	and	and	CCONJ
taxlaw-2797	755	62	salop	salop	PROPN
taxlaw-2797	755	63	explain	explain	VERB
taxlaw-2797	755	64	,	,	PUNCT
taxlaw-2797	755	65	market	market	NOUN
taxlaw-2797	755	66	forces	force	NOUN
taxlaw-2797	755	67	probably	probably	ADV
taxlaw-2797	755	68	would	would	AUX
taxlaw-2797	755	69	not	not	PART
taxlaw-2797	755	70	induce	induce	VERB
taxlaw-2797	755	71	retailers	retailer	NOUN
taxlaw-2797	755	72	to	to	PART
taxlaw-2797	755	73	include	include	VERB
taxlaw-2797	755	74	taxes	taxis	NOUN
taxlaw-2797	755	75	in	in	ADP
taxlaw-2797	755	76	stated	stated	ADJ
taxlaw-2797	755	77	prices	price	NOUN
taxlaw-2797	755	78	.	.	PUNCT
taxlaw-2797	756	1	tax	tax	NOUN
taxlaw-2797	756	2	-	-	PUNCT
taxlaw-2797	756	3	inclusive	inclusive	ADJ
taxlaw-2797	756	4	regulation	regulation	NOUN
taxlaw-2797	756	5	,	,	PUNCT
taxlaw-2797	756	6	then	then	ADV
taxlaw-2797	756	7	,	,	PUNCT
taxlaw-2797	756	8	can	can	AUX
taxlaw-2797	756	9	not	not	PART
taxlaw-2797	756	10	be	be	AUX
taxlaw-2797	756	11	easily	easily	ADV
taxlaw-2797	756	12	justified	justify	VERB
taxlaw-2797	756	13	on	on	ADP
taxlaw-2797	756	14	the	the	DET
taxlaw-2797	756	15	basis	basis	NOUN
taxlaw-2797	756	16	of	of	ADP
taxlaw-2797	756	17	information	information	NOUN
taxlaw-2797	756	18	costs	cost	NOUN
taxlaw-2797	756	19	.	.	PUNCT
taxlaw-2797	757	1	d.	d.	PROPN
taxlaw-2797	757	2	regulatory	regulatory	PROPN
taxlaw-2797	757	3	taxation	taxation	PROPN
taxlaw-2797	757	4	a	a	DET
taxlaw-2797	757	5	small	small	ADJ
taxlaw-2797	757	6	,	,	PUNCT
taxlaw-2797	757	7	designated	designate	VERB
taxlaw-2797	757	8	subset	subset	NOUN
taxlaw-2797	757	9	of	of	ADP
taxlaw-2797	757	10	commodity	commodity	NOUN
taxlaw-2797	757	11	taxes	taxis	NOUN
taxlaw-2797	757	12	retains	retain	VERB
taxlaw-2797	757	13	a	a	DET
taxlaw-2797	757	14	regulatory	regulatory	ADJ
taxlaw-2797	757	15	function	function	NOUN
taxlaw-2797	757	16	:	:	PUNCT
taxlaw-2797	757	17	control	control	NOUN
taxlaw-2797	757	18	of	of	ADP
taxlaw-2797	757	19	behavior.124	behavior.124	NOUN
taxlaw-2797	757	20	in	in	ADP
taxlaw-2797	757	21	particular	particular	ADJ
taxlaw-2797	757	22	,	,	PUNCT
taxlaw-2797	757	23	negative	negative	ADJ
taxlaw-2797	757	24	externalities	externality	NOUN
taxlaw-2797	757	25	—	—	PUNCT
taxlaw-2797	757	26	such	such	ADJ
taxlaw-2797	757	27	as	as	ADP
taxlaw-2797	757	28	pollution	pollution	NOUN
taxlaw-2797	757	29	—	—	PUNCT
taxlaw-2797	757	30	can	can	AUX
taxlaw-2797	757	31	be	be	AUX
taxlaw-2797	757	32	constrained	constrain	VERB
taxlaw-2797	757	33	by	by	ADP
taxlaw-2797	757	34	taxes.125	taxes.125	NOUN
taxlaw-2797	757	35	these	these	DET
taxlaw-2797	757	36	taxes	taxis	NOUN
taxlaw-2797	757	37	are	be	AUX
taxlaw-2797	757	38	also	also	ADV
taxlaw-2797	757	39	denoted	denote	VERB
taxlaw-2797	757	40	as	as	ADP
taxlaw-2797	757	41	pigouvian	pigouvian	ADJ
taxlaw-2797	757	42	taxes	taxis	NOUN
taxlaw-2797	757	43	or	or	CCONJ
taxlaw-2797	757	44	corrective	corrective	ADJ
taxlaw-2797	757	45	taxes	taxis	NOUN
taxlaw-2797	757	46	,	,	PUNCT
taxlaw-2797	757	47	the	the	DET
taxlaw-2797	757	48	purpose	purpose	NOUN
taxlaw-2797	757	49	of	of	ADP
taxlaw-2797	757	50	which	which	PRON
taxlaw-2797	757	51	is	be	AUX
taxlaw-2797	757	52	to	to	PART
taxlaw-2797	757	53	change	change	VERB
taxlaw-2797	757	54	or	or	CCONJ
taxlaw-2797	757	55	restrain	restrain	VERB
taxlaw-2797	757	56	certain	certain	ADJ
taxlaw-2797	757	57	socially	socially	ADV
taxlaw-2797	757	58	undesirable	undesirable	ADJ
taxlaw-2797	757	59	behavior.126	behavior.126	NOUN
taxlaw-2797	757	60	examples	example	NOUN
taxlaw-2797	757	61	include	include	VERB
taxlaw-2797	757	62	taxes	taxis	NOUN
taxlaw-2797	757	63	on	on	ADP
taxlaw-2797	757	64	carbon	carbon	NOUN
taxlaw-2797	757	65	emissions	emission	NOUN
taxlaw-2797	757	66	,	,	PUNCT
taxlaw-2797	757	67	fuel	fuel	NOUN
taxlaw-2797	757	68	,	,	PUNCT
taxlaw-2797	757	69	congestion	congestion	NOUN
taxlaw-2797	757	70	,	,	PUNCT
taxlaw-2797	757	71	tobacco	tobacco	NOUN
taxlaw-2797	757	72	,	,	PUNCT
taxlaw-2797	757	73	and	and	CCONJ
taxlaw-2797	757	74	alcohol.127	alcohol.127	NOUN
taxlaw-2797	757	75	effective	effective	ADJ
taxlaw-2797	757	76	pigouvian	pigouvian	ADJ
taxlaw-2797	757	77	taxes	taxis	NOUN
taxlaw-2797	757	78	must	must	AUX
taxlaw-2797	757	79	be	be	AUX
taxlaw-2797	757	80	fully	fully	ADV
taxlaw-2797	757	81	considered	consider	VERB
taxlaw-2797	757	82	by	by	ADP
taxlaw-2797	757	83	taxpayers	taxpayer	NOUN
taxlaw-2797	757	84	to	to	PART
taxlaw-2797	757	85	change	change	VERB
taxlaw-2797	757	86	individual	individual	ADJ
taxlaw-2797	757	87	behavior	behavior	NOUN
taxlaw-2797	757	88	in	in	ADP
taxlaw-2797	757	89	a	a	DET
taxlaw-2797	757	90	socially	socially	ADV
taxlaw-2797	757	91	desirable	desirable	ADJ
taxlaw-2797	757	92	manner	manner	NOUN
taxlaw-2797	757	93	.	.	PUNCT
taxlaw-2797	758	1	thus	thus	ADV
taxlaw-2797	758	2	,	,	PUNCT
taxlaw-2797	758	3	under	under	NOUN
taxlaw-2797	758	4	-	-	PUNCT
taxlaw-2797	758	5	valuation	valuation	NOUN
taxlaw-2797	758	6	of	of	ADP
taxlaw-2797	758	7	pigouvian	pigouvian	ADJ
taxlaw-2797	758	8	taxes	taxis	NOUN
taxlaw-2797	758	9	dilutes	dilute	VERB
taxlaw-2797	758	10	their	their	PRON
taxlaw-2797	758	11	regulatory	regulatory	ADJ
taxlaw-2797	758	12	effectiveness	effectiveness	NOUN
taxlaw-2797	758	13	.	.	PUNCT
taxlaw-2797	759	1	in	in	ADP
taxlaw-2797	759	2	contrast	contrast	NOUN
taxlaw-2797	759	3	to	to	ADP
taxlaw-2797	759	4	revenue	revenue	NOUN
taxlaw-2797	759	5	-	-	PUNCT
taxlaw-2797	759	6	producing	produce	VERB
taxlaw-2797	759	7	taxes	taxis	NOUN
taxlaw-2797	759	8	,	,	PUNCT
taxlaw-2797	759	9	with	with	ADP
taxlaw-2797	759	10	behavior	behavior	NOUN
taxlaw-2797	759	11	-	-	PUNCT
taxlaw-2797	759	12	control	control	NOUN
taxlaw-2797	759	13	taxes	taxis	NOUN
taxlaw-2797	759	14	,	,	PUNCT
taxlaw-2797	759	15	the	the	DET
taxlaw-2797	759	16	substitution	substitution	NOUN
taxlaw-2797	759	17	124	124	NUM
taxlaw-2797	759	18	.	.	PUNCT
taxlaw-2797	760	1	see	see	VERB
taxlaw-2797	760	2	generally	generally	ADV
taxlaw-2797	760	3	lawrence	lawrence	PROPN
taxlaw-2797	760	4	h.	h.	PROPN
taxlaw-2797	760	5	summers	summers	PROPN
taxlaw-2797	760	6	,	,	PUNCT
taxlaw-2797	760	7	the	the	DET
taxlaw-2797	760	8	case	case	NOUN
taxlaw-2797	760	9	for	for	ADP
taxlaw-2797	760	10	corrective	corrective	ADJ
taxlaw-2797	760	11	taxation	taxation	NOUN
taxlaw-2797	760	12	,	,	PUNCT
taxlaw-2797	760	13	44	44	NUM
taxlaw-2797	760	14	nat’l	nat’l	NOUN
taxlaw-2797	760	15	tax	tax	NOUN
taxlaw-2797	760	16	j.	j.	PROPN
taxlaw-2797	760	17	289	289	NUM
taxlaw-2797	760	18	,	,	PUNCT
taxlaw-2797	760	19	289–92	289–92	PROPN
taxlaw-2797	760	20	(	(	PUNCT
taxlaw-2797	760	21	sept	sept	PROPN
taxlaw-2797	760	22	.	.	PROPN
taxlaw-2797	760	23	1991	1991	NUM
taxlaw-2797	760	24	)	)	PUNCT
taxlaw-2797	760	25	.	.	PUNCT
taxlaw-2797	761	1	125	125	NUM
taxlaw-2797	761	2	.	.	PUNCT
taxlaw-2797	762	1	i	i	PRON
taxlaw-2797	762	2	d.	d.	PROPN
taxlaw-2797	762	3	at	at	ADP
taxlaw-2797	762	4	290	290	NUM
taxlaw-2797	762	5	.	.	PUNCT
taxlaw-2797	763	1	126	126	NUM
taxlaw-2797	763	2	.	.	PUNCT
taxlaw-2797	764	1	i	i	PRON
taxlaw-2797	764	2	d.	d.	PROPN
taxlaw-2797	764	3	at	at	ADP
taxlaw-2797	764	4	289–90	289–90	NUM
taxlaw-2797	764	5	.	.	PUNCT
taxlaw-2797	765	1	127	127	NUM
taxlaw-2797	765	2	.	.	PUNCT
taxlaw-2797	766	1	see	see	VERB
taxlaw-2797	766	2	,	,	PUNCT
taxlaw-2797	766	3	e.g.	e.g.	ADV
taxlaw-2797	766	4	,	,	PUNCT
taxlaw-2797	766	5	state	state	NOUN
taxlaw-2797	766	6	sales	sale	NOUN
taxlaw-2797	766	7	,	,	PUNCT
taxlaw-2797	766	8	supra	supra	PROPN
taxlaw-2797	766	9	note	note	NOUN
taxlaw-2797	766	10	29	29	NUM
taxlaw-2797	766	11	.	.	PUNCT
taxlaw-2797	767	1	250	250	NUM
taxlaw-2797	767	2	columbia	columbia	PROPN
taxlaw-2797	767	3	jour	jour	PROPN
taxlaw-2797	767	4	�	�	PROPN
taxlaw-2797	767	5	al	al	PROPN
taxlaw-2797	767	6	of	of	ADP
taxlaw-2797	767	7	tax	tax	NOUN
taxlaw-2797	767	8	law	law	NOUN
taxlaw-2797	767	9	[	[	X
taxlaw-2797	767	10	vol	vol	NOUN
taxlaw-2797	767	11	.	.	PUNCT
taxlaw-2797	768	1	1:218	1:218	NUM
taxlaw-2797	768	2	effect	effect	NOUN
taxlaw-2797	768	3	is	be	AUX
taxlaw-2797	768	4	most	most	ADV
taxlaw-2797	768	5	desirable	desirable	ADJ
taxlaw-2797	768	6	.	.	PUNCT
taxlaw-2797	769	1	in	in	ADP
taxlaw-2797	769	2	this	this	DET
taxlaw-2797	769	3	context	context	NOUN
taxlaw-2797	769	4	,	,	PUNCT
taxlaw-2797	769	5	price	price	NOUN
taxlaw-2797	769	6	indication	indication	NOUN
taxlaw-2797	769	7	regulation	regulation	NOUN
taxlaw-2797	769	8	is	be	AUX
taxlaw-2797	769	9	required	require	VERB
taxlaw-2797	769	10	only	only	ADV
taxlaw-2797	769	11	for	for	ADP
taxlaw-2797	769	12	corrective	corrective	ADJ
taxlaw-2797	769	13	taxes	taxis	NOUN
taxlaw-2797	769	14	which	which	PRON
taxlaw-2797	769	15	apply	apply	VERB
taxlaw-2797	769	16	to	to	ADP
taxlaw-2797	769	17	a	a	DET
taxlaw-2797	769	18	very	very	ADV
taxlaw-2797	769	19	limited	limited	ADJ
taxlaw-2797	769	20	set	set	NOUN
taxlaw-2797	769	21	of	of	ADP
taxlaw-2797	769	22	commodities	commodity	NOUN
taxlaw-2797	769	23	(	(	PUNCT
taxlaw-2797	769	24	for	for	ADP
taxlaw-2797	769	25	example	example	NOUN
taxlaw-2797	769	26	,	,	PUNCT
taxlaw-2797	769	27	carbon	carbon	NOUN
taxlaw-2797	769	28	emissions	emission	NOUN
taxlaw-2797	769	29	,	,	PUNCT
taxlaw-2797	769	30	alcohol	alcohol	NOUN
taxlaw-2797	769	31	)	)	PUNCT
taxlaw-2797	769	32	.	.	PUNCT
taxlaw-2797	770	1	this	this	DET
taxlaw-2797	770	2	analysis	analysis	NOUN
taxlaw-2797	770	3	of	of	ADP
taxlaw-2797	770	4	price	price	NOUN
taxlaw-2797	770	5	indication	indication	NOUN
taxlaw-2797	770	6	regulation	regulation	NOUN
taxlaw-2797	770	7	partially	partially	ADV
taxlaw-2797	770	8	conforms	conform	VERB
taxlaw-2797	770	9	to	to	ADP
taxlaw-2797	770	10	the	the	DET
taxlaw-2797	770	11	u.s	u.s	PROPN
taxlaw-2797	770	12	.	.	PROPN
taxlaw-2797	770	13	practice	practice	NOUN
taxlaw-2797	770	14	.	.	PUNCT
taxlaw-2797	771	1	while	while	SCONJ
taxlaw-2797	771	2	state	state	NOUN
taxlaw-2797	771	3	sales	sale	NOUN
taxlaw-2797	771	4	taxes	taxis	NOUN
taxlaw-2797	771	5	are	be	AUX
taxlaw-2797	771	6	not	not	PART
taxlaw-2797	771	7	included	include	VERB
taxlaw-2797	771	8	in	in	ADP
taxlaw-2797	771	9	commodity	commodity	NOUN
taxlaw-2797	771	10	prices	price	NOUN
taxlaw-2797	771	11	,	,	PUNCT
taxlaw-2797	771	12	excise	excise	NOUN
taxlaw-2797	771	13	taxes	taxis	NOUN
taxlaw-2797	771	14	are	be	AUX
taxlaw-2797	771	15	included	include	VERB
taxlaw-2797	771	16	in	in	ADP
taxlaw-2797	771	17	,	,	PUNCT
taxlaw-2797	771	18	for	for	ADP
taxlaw-2797	771	19	instance	instance	NOUN
taxlaw-2797	771	20	,	,	PUNCT
taxlaw-2797	771	21	alcohol	alcohol	NOUN
taxlaw-2797	771	22	prices.128	prices.128	NOUN
taxlaw-2797	771	23	however	however	ADV
taxlaw-2797	771	24	,	,	PUNCT
taxlaw-2797	771	25	the	the	DET
taxlaw-2797	771	26	use	use	NOUN
taxlaw-2797	771	27	of	of	ADP
taxlaw-2797	771	28	regulatory	regulatory	ADJ
taxlaw-2797	771	29	taxation	taxation	NOUN
taxlaw-2797	771	30	might	might	AUX
taxlaw-2797	771	31	be	be	AUX
taxlaw-2797	771	32	somewhat	somewhat	ADV
taxlaw-2797	771	33	wider	wide	ADJ
taxlaw-2797	771	34	and	and	CCONJ
taxlaw-2797	771	35	is	be	AUX
taxlaw-2797	771	36	related	relate	VERB
taxlaw-2797	771	37	to	to	PART
taxlaw-2797	771	38	differential	differential	VERB
taxlaw-2797	771	39	tax	tax	NOUN
taxlaw-2797	771	40	rate	rate	NOUN
taxlaw-2797	771	41	systems	system	NOUN
taxlaw-2797	771	42	.	.	PUNCT
taxlaw-2797	772	1	vat	vat	NOUN
taxlaw-2797	772	2	systems	system	NOUN
taxlaw-2797	772	3	in	in	ADP
taxlaw-2797	772	4	european	european	ADJ
taxlaw-2797	772	5	countries	country	NOUN
taxlaw-2797	772	6	and	and	CCONJ
taxlaw-2797	772	7	sales	sale	NOUN
taxlaw-2797	772	8	tax	tax	NOUN
taxlaw-2797	772	9	systems	system	NOUN
taxlaw-2797	772	10	in	in	ADP
taxlaw-2797	772	11	u.s	u.s	PROPN
taxlaw-2797	772	12	.	.	PROPN
taxlaw-2797	772	13	states	state	NOUN
taxlaw-2797	772	14	tend	tend	VERB
taxlaw-2797	772	15	to	to	PART
taxlaw-2797	772	16	evolve	evolve	VERB
taxlaw-2797	772	17	into	into	ADP
taxlaw-2797	772	18	a	a	DET
taxlaw-2797	772	19	nonuniform	nonuniform	ADJ
taxlaw-2797	772	20	tax	tax	NOUN
taxlaw-2797	772	21	rate	rate	NOUN
taxlaw-2797	772	22	system.129	system.129	PROPN
taxlaw-2797	772	23	although	although	SCONJ
taxlaw-2797	772	24	policy	policy	NOUN
taxlaw-2797	772	25	-	-	PUNCT
taxlaw-2797	772	26	makers	maker	NOUN
taxlaw-2797	772	27	usually	usually	ADV
taxlaw-2797	772	28	prefer	prefer	VERB
taxlaw-2797	772	29	a	a	DET
taxlaw-2797	772	30	uniform	uniform	ADJ
taxlaw-2797	772	31	consumption	consumption	NOUN
taxlaw-2797	772	32	tax	tax	NOUN
taxlaw-2797	772	33	rate,130	rate,130	NOUN
taxlaw-2797	772	34	in	in	ADP
taxlaw-2797	772	35	practice	practice	NOUN
taxlaw-2797	772	36	,	,	PUNCT
taxlaw-2797	772	37	several	several	ADJ
taxlaw-2797	772	38	subsets	subset	NOUN
taxlaw-2797	772	39	of	of	ADP
taxlaw-2797	772	40	consumption	consumption	NOUN
taxlaw-2797	772	41	goods	good	NOUN
taxlaw-2797	772	42	and	and	CCONJ
taxlaw-2797	772	43	services	service	NOUN
taxlaw-2797	772	44	—	—	PUNCT
taxlaw-2797	772	45	such	such	ADJ
taxlaw-2797	772	46	as	as	ADP
taxlaw-2797	772	47	newspapers	newspaper	NOUN
taxlaw-2797	772	48	,	,	PUNCT
taxlaw-2797	772	49	medical	medical	ADJ
taxlaw-2797	772	50	care	care	NOUN
taxlaw-2797	772	51	and	and	CCONJ
taxlaw-2797	772	52	products	product	NOUN
taxlaw-2797	772	53	,	,	PUNCT
taxlaw-2797	772	54	and	and	CCONJ
taxlaw-2797	772	55	food	food	NOUN
taxlaw-2797	772	56	—	—	PUNCT
taxlaw-2797	772	57	might	might	AUX
taxlaw-2797	772	58	be	be	AUX
taxlaw-2797	772	59	completely	completely	ADV
taxlaw-2797	772	60	exempted	exempt	VERB
taxlaw-2797	772	61	from	from	ADP
taxlaw-2797	772	62	commodity	commodity	NOUN
taxlaw-2797	772	63	taxes	taxis	NOUN
taxlaw-2797	772	64	or	or	CCONJ
taxlaw-2797	772	65	sustain	sustain	VERB
taxlaw-2797	772	66	a	a	DET
taxlaw-2797	772	67	lower	low	ADJ
taxlaw-2797	772	68	tax	tax	NOUN
taxlaw-2797	772	69	rate.131	rate.131	NOUN
taxlaw-2797	772	70	generally	generally	ADV
taxlaw-2797	772	71	,	,	PUNCT
taxlaw-2797	772	72	there	there	PRON
taxlaw-2797	772	73	are	be	VERB
taxlaw-2797	772	74	three	three	NUM
taxlaw-2797	772	75	reasons	reason	NOUN
taxlaw-2797	772	76	to	to	PART
taxlaw-2797	772	77	adopt	adopt	VERB
taxlaw-2797	772	78	a	a	DET
taxlaw-2797	772	79	differentiated	differentiated	ADJ
taxlaw-2797	772	80	rate	rate	NOUN
taxlaw-2797	772	81	scheme	scheme	NOUN
taxlaw-2797	772	82	:	:	PUNCT
taxlaw-2797	772	83	regulation	regulation	NOUN
taxlaw-2797	772	84	of	of	ADP
taxlaw-2797	772	85	behavior	behavior	NOUN
taxlaw-2797	772	86	,	,	PUNCT
taxlaw-2797	772	87	redistribution	redistribution	NOUN
taxlaw-2797	772	88	,	,	PUNCT
taxlaw-2797	772	89	and	and	CCONJ
taxlaw-2797	772	90	complexity.132	complexity.132	PRON
taxlaw-2797	772	91	128	128	NUM
taxlaw-2797	772	92	.	.	PUNCT
taxlaw-2797	773	1	see	see	VERB
taxlaw-2797	773	2	,	,	PUNCT
taxlaw-2797	773	3	e.g.	e.g.	ADV
taxlaw-2797	773	4	,	,	PUNCT
taxlaw-2797	773	5	chetty	chetty	VERB
taxlaw-2797	773	6	et	et	PROPN
taxlaw-2797	773	7	al	al	PROPN
taxlaw-2797	773	8	.	.	PROPN
taxlaw-2797	773	9	,	,	PUNCT
taxlaw-2797	773	10	supra	supra	PROPN
taxlaw-2797	773	11	note	note	PROPN
taxlaw-2797	773	12	36	36	NUM
taxlaw-2797	773	13	,	,	PUNCT
taxlaw-2797	773	14	at	at	ADP
taxlaw-2797	773	15	1158	1158	NUM
taxlaw-2797	773	16	(	(	PUNCT
taxlaw-2797	773	17	discussing	discuss	VERB
taxlaw-2797	773	18	the	the	DET
taxlaw-2797	773	19	effects	effect	NOUN
taxlaw-2797	773	20	of	of	ADP
taxlaw-2797	773	21	excise	excise	NOUN
taxlaw-2797	773	22	and	and	CCONJ
taxlaw-2797	773	23	sales	sale	NOUN
taxlaw-2797	773	24	taxes	taxis	NOUN
taxlaw-2797	773	25	on	on	ADP
taxlaw-2797	773	26	alcohol	alcohol	NOUN
taxlaw-2797	773	27	sales	sale	NOUN
taxlaw-2797	773	28	)	)	PUNCT
taxlaw-2797	773	29	.	.	PUNCT
taxlaw-2797	774	1	129	129	NUM
taxlaw-2797	774	2	.	.	PUNCT
taxlaw-2797	775	1	see	see	VERB
taxlaw-2797	775	2	copenhagen	copenhagen	PROPN
taxlaw-2797	775	3	economics	economic	NOUN
taxlaw-2797	775	4	,	,	PUNCT
taxlaw-2797	775	5	study	study	VERB
taxlaw-2797	775	6	on	on	ADP
taxlaw-2797	775	7	reduced	reduce	VERB
taxlaw-2797	775	8	vat	vat	NOUN
taxlaw-2797	775	9	applied	apply	VERB
taxlaw-2797	775	10	to	to	ADP
taxlaw-2797	775	11	goods	good	NOUN
taxlaw-2797	775	12	and	and	CCONJ
taxlaw-2797	775	13	services	service	NOUN
taxlaw-2797	775	14	of	of	ADP
taxlaw-2797	775	15	the	the	DET
taxlaw-2797	775	16	member	member	NOUN
taxlaw-2797	775	17	states	state	NOUN
taxlaw-2797	775	18	of	of	ADP
taxlaw-2797	775	19	the	the	DET
taxlaw-2797	775	20	european	european	PROPN
taxlaw-2797	775	21	union	union	PROPN
taxlaw-2797	775	22	39	39	NUM
taxlaw-2797	775	23	(	(	PUNCT
taxlaw-2797	775	24	2007	2007	NUM
taxlaw-2797	775	25	)	)	PUNCT
taxlaw-2797	776	1	[	[	X
taxlaw-2797	776	2	hereinafter	hereinafter	NOUN
taxlaw-2797	776	3	copenhagen	copenhagen	PROPN
taxlaw-2797	776	4	economics	economic	NOUN
taxlaw-2797	776	5	]	]	PUNCT
taxlaw-2797	776	6	,	,	PUNCT
taxlaw-2797	776	7	available	available	ADJ
taxlaw-2797	776	8	at	at	ADP
taxlaw-2797	776	9	http://ec.europa.eu/taxation_customs/resources/documents/taxation/vat/how_vat_works/rates	http://ec.europa.eu/taxation_customs/resources/documents/taxation/vat/how_vat_works/rate	NOUN
taxlaw-2797	776	10	/study_reduced_vat.pdf	/study_reduced_vat.pdf	PUNCT
taxlaw-2797	776	11	(	(	PUNCT
taxlaw-2797	776	12	last	last	ADJ
taxlaw-2797	776	13	visited	visit	VERB
taxlaw-2797	776	14	may	may	PROPN
taxlaw-2797	776	15	14	14	NUM
taxlaw-2797	776	16	,	,	PUNCT
taxlaw-2797	776	17	2010	2010	NUM
taxlaw-2797	776	18	)	)	PUNCT
taxlaw-2797	776	19	.	.	PUNCT
taxlaw-2797	777	1	130	130	NUM
taxlaw-2797	777	2	.	.	PUNCT
taxlaw-2797	778	1	see	see	VERB
taxlaw-2797	778	2	,	,	PUNCT
taxlaw-2797	778	3	e.g.	e.g.	ADV
taxlaw-2797	778	4	,	,	PUNCT
taxlaw-2797	778	5	the	the	DET
taxlaw-2797	778	6	president	president	NOUN
taxlaw-2797	778	7	’s	’s	PART
taxlaw-2797	778	8	advisory	advisory	ADJ
taxlaw-2797	778	9	panel	panel	NOUN
taxlaw-2797	778	10	on	on	ADP
taxlaw-2797	778	11	federal	federal	ADJ
taxlaw-2797	778	12	tax	tax	NOUN
taxlaw-2797	778	13	reform	reform	NOUN
taxlaw-2797	778	14	,	,	PUNCT
taxlaw-2797	778	15	simple	simple	ADJ
taxlaw-2797	778	16	,	,	PUNCT
taxlaw-2797	778	17	fair	fair	ADJ
taxlaw-2797	778	18	,	,	PUNCT
taxlaw-2797	778	19	and	and	CCONJ
taxlaw-2797	778	20	pro	pro	ADJ
taxlaw-2797	778	21	-	-	ADJ
taxlaw-2797	778	22	growth	growth	ADJ
taxlaw-2797	778	23	:	:	PUNCT
taxlaw-2797	778	24	proposals	proposal	NOUN
taxlaw-2797	778	25	to	to	PART
taxlaw-2797	778	26	fix	fix	VERB
taxlaw-2797	778	27	america	america	PROPN
taxlaw-2797	778	28	’s	’s	PART
taxlaw-2797	778	29	tax	tax	NOUN
taxlaw-2797	778	30	system	system	NOUN
taxlaw-2797	778	31	198	198	NUM
taxlaw-2797	778	32	(	(	PUNCT
taxlaw-2797	778	33	2005	2005	NUM
taxlaw-2797	778	34	)	)	PUNCT
taxlaw-2797	778	35	,	,	PUNCT
taxlaw-2797	778	36	available	available	ADJ
taxlaw-2797	778	37	at	at	ADP
taxlaw-2797	778	38	http://govinfo.library.unt.edu/taxreformpanel	http://govinfo.library.unt.edu/taxreformpanel	NOUN
taxlaw-2797	778	39	(	(	PUNCT
taxlaw-2797	778	40	follow	follow	VERB
taxlaw-2797	778	41	“	"	PUNCT
taxlaw-2797	778	42	final	final	ADJ
taxlaw-2797	778	43	report	report	NOUN
taxlaw-2797	778	44	issued	issue	VERB
taxlaw-2797	778	45	”	"	PUNCT
taxlaw-2797	778	46	hyperlink	hyperlink	NOUN
taxlaw-2797	778	47	;	;	PUNCT
taxlaw-2797	778	48	then	then	ADV
taxlaw-2797	778	49	follow	follow	VERB
taxlaw-2797	778	50	“	"	PUNCT
taxlaw-2797	778	51	chapter	chapter	NOUN
taxlaw-2797	778	52	eight	eight	NUM
taxlaw-2797	778	53	nine	nine	NUM
taxlaw-2797	778	54	”	"	PUNCT
taxlaw-2797	778	55	hyperlink	hyperlink	NOUN
taxlaw-2797	778	56	)	)	PUNCT
taxlaw-2797	778	57	(	(	PUNCT
taxlaw-2797	778	58	last	last	ADJ
taxlaw-2797	778	59	visited	visit	VERB
taxlaw-2797	778	60	may	may	PROPN
taxlaw-2797	778	61	14	14	NUM
taxlaw-2797	778	62	,	,	PUNCT
taxlaw-2797	778	63	2010	2010	NUM
taxlaw-2797	778	64	)	)	PUNCT
taxlaw-2797	779	1	[	[	X
taxlaw-2797	779	2	hereinafter	hereinafter	NOUN
taxlaw-2797	779	3	president	president	NOUN
taxlaw-2797	779	4	’s	’s	PART
taxlaw-2797	779	5	advisory	advisory	ADJ
taxlaw-2797	779	6	panel	panel	NOUN
taxlaw-2797	779	7	]	]	PUNCT
taxlaw-2797	779	8	(	(	PUNCT
taxlaw-2797	779	9	stating	state	VERB
taxlaw-2797	779	10	that	that	SCONJ
taxlaw-2797	779	11	the	the	DET
taxlaw-2797	779	12	“	"	PUNCT
taxlaw-2797	779	13	vat	vat	NOUN
taxlaw-2797	779	14	should	should	AUX
taxlaw-2797	779	15	be	be	AUX
taxlaw-2797	779	16	imposed	impose	VERB
taxlaw-2797	779	17	at	at	ADP
taxlaw-2797	779	18	a	a	DET
taxlaw-2797	779	19	single	single	ADJ
taxlaw-2797	779	20	uniform	uniform	ADJ
taxlaw-2797	779	21	rate	rate	NOUN
taxlaw-2797	779	22	”	"	PUNCT
taxlaw-2797	779	23	)	)	PUNCT
taxlaw-2797	779	24	;	;	PUNCT
taxlaw-2797	779	25	due	due	ADJ
taxlaw-2797	779	26	&	&	CCONJ
taxlaw-2797	779	27	mikesell	mikesell	PROPN
taxlaw-2797	779	28	,	,	PUNCT
taxlaw-2797	779	29	supra	supra	PROPN
taxlaw-2797	779	30	note	note	PROPN
taxlaw-2797	779	31	36	36	NUM
taxlaw-2797	779	32	,	,	PUNCT
taxlaw-2797	779	33	at	at	ADP
taxlaw-2797	779	34	27	27	NUM
taxlaw-2797	779	35	;	;	PUNCT
taxlaw-2797	779	36	council	council	NOUN
taxlaw-2797	779	37	directive	directive	NOUN
taxlaw-2797	779	38	2006/112	2006/112	PROPN
taxlaw-2797	779	39	,	,	PUNCT
taxlaw-2797	779	40	supra	supra	PROPN
taxlaw-2797	779	41	note	note	PROPN
taxlaw-2797	779	42	28	28	NUM
taxlaw-2797	779	43	,	,	PUNCT
taxlaw-2797	779	44	arts	art	NOUN
taxlaw-2797	779	45	.	.	PUNCT
taxlaw-2797	780	1	96	96	NUM
taxlaw-2797	780	2	,	,	PUNCT
taxlaw-2797	780	3	97	97	NUM
taxlaw-2797	780	4	(	(	PUNCT
taxlaw-2797	780	5	requiring	require	VERB
taxlaw-2797	780	6	and	and	CCONJ
taxlaw-2797	780	7	establishing	establish	VERB
taxlaw-2797	780	8	standard	standard	ADJ
taxlaw-2797	780	9	vat	vat	NOUN
taxlaw-2797	780	10	rates	rate	NOUN
taxlaw-2797	780	11	)	)	PUNCT
taxlaw-2797	780	12	;	;	PUNCT
taxlaw-2797	780	13	henry	henry	PROPN
taxlaw-2797	780	14	j.	j.	PROPN
taxlaw-2797	780	15	aaron	aaron	PROPN
taxlaw-2797	780	16	,	,	PUNCT
taxlaw-2797	780	17	introduction	introduction	NOUN
taxlaw-2797	780	18	and	and	CCONJ
taxlaw-2797	780	19	summary	summary	NOUN
taxlaw-2797	780	20	,	,	PUNCT
taxlaw-2797	780	21	in	in	ADP
taxlaw-2797	780	22	the	the	DET
taxlaw-2797	780	23	value	value	NOUN
taxlaw-2797	780	24	-	-	PUNCT
taxlaw-2797	780	25	added	add	VERB
taxlaw-2797	780	26	tax	tax	NOUN
taxlaw-2797	780	27	:	:	PUNCT
taxlaw-2797	780	28	lessons	lesson	NOUN
taxlaw-2797	780	29	from	from	ADP
taxlaw-2797	780	30	europe	europe	PROPN
taxlaw-2797	780	31	1	1	NUM
taxlaw-2797	780	32	,	,	PUNCT
taxlaw-2797	780	33	8–9	8–9	PROPN
taxlaw-2797	780	34	,	,	PUNCT
taxlaw-2797	780	35	16	16	NUM
taxlaw-2797	780	36	(	(	PUNCT
taxlaw-2797	780	37	henry	henry	PROPN
taxlaw-2797	780	38	j.	j.	PROPN
taxlaw-2797	780	39	aaron	aaron	PROPN
taxlaw-2797	780	40	ed	ed	PROPN
taxlaw-2797	780	41	.	.	PROPN
taxlaw-2797	780	42	,	,	PUNCT
taxlaw-2797	780	43	1981	1981	NUM
taxlaw-2797	780	44	)	)	PUNCT
taxlaw-2797	780	45	.	.	PUNCT
taxlaw-2797	781	1	131	131	X
taxlaw-2797	781	2	.	.	PUNCT
taxlaw-2797	782	1	see	see	VERB
taxlaw-2797	782	2	,	,	PUNCT
taxlaw-2797	782	3	e.g.	e.g.	ADV
taxlaw-2797	782	4	,	,	PUNCT
taxlaw-2797	782	5	due	due	ADJ
taxlaw-2797	782	6	&	&	CCONJ
taxlaw-2797	782	7	mikesell	mikesell	PROPN
taxlaw-2797	782	8	,	,	PUNCT
taxlaw-2797	782	9	supra	supra	PROPN
taxlaw-2797	782	10	note	note	PROPN
taxlaw-2797	782	11	36	36	NUM
taxlaw-2797	782	12	,	,	PUNCT
taxlaw-2797	782	13	at	at	ADP
taxlaw-2797	782	14	75–88	75–88	NUM
taxlaw-2797	782	15	;	;	PUNCT
taxlaw-2797	782	16	mikesell	mikesell	NOUN
taxlaw-2797	782	17	,	,	PUNCT
taxlaw-2797	782	18	supra	supra	PROPN
taxlaw-2797	782	19	note	note	NOUN
taxlaw-2797	782	20	33	33	NUM
taxlaw-2797	782	21	,	,	PUNCT
taxlaw-2797	782	22	at	at	ADP
taxlaw-2797	782	23	154–55	154–55	NUM
taxlaw-2797	782	24	(	(	PUNCT
taxlaw-2797	782	25	listing	list	VERB
taxlaw-2797	782	26	exemptions	exemption	NOUN
taxlaw-2797	782	27	by	by	ADP
taxlaw-2797	782	28	category	category	NOUN
taxlaw-2797	782	29	and	and	CCONJ
taxlaw-2797	782	30	state	state	NOUN
taxlaw-2797	782	31	)	)	PUNCT
taxlaw-2797	782	32	;	;	PUNCT
taxlaw-2797	783	1	liam	liam	PROPN
taxlaw-2797	783	2	p.	p.	PROPN
taxlaw-2797	783	3	ebrill	ebrill	PROPN
taxlaw-2797	783	4	et	et	PROPN
taxlaw-2797	783	5	al	al	PROPN
taxlaw-2797	783	6	.	.	PROPN
taxlaw-2797	783	7	,	,	PUNCT
taxlaw-2797	783	8	the	the	DET
taxlaw-2797	783	9	modern	modern	ADJ
taxlaw-2797	783	10	vat	vat	NOUN
taxlaw-2797	783	11	68–100	68–100	NUM
taxlaw-2797	783	12	(	(	PUNCT
taxlaw-2797	783	13	2001	2001	NUM
taxlaw-2797	783	14	)	)	PUNCT
taxlaw-2797	783	15	(	(	PUNCT
taxlaw-2797	783	16	discussing	discuss	VERB
taxlaw-2797	783	17	complexity	complexity	NOUN
taxlaw-2797	783	18	and	and	CCONJ
taxlaw-2797	783	19	administrability	administrability	NOUN
taxlaw-2797	783	20	in	in	ADP
taxlaw-2797	783	21	chapter	chapter	NOUN
taxlaw-2797	783	22	5	5	NUM
taxlaw-2797	783	23	,	,	PUNCT
taxlaw-2797	783	24	experience	experience	NOUN
taxlaw-2797	783	25	and	and	CCONJ
taxlaw-2797	783	26	recommendations	recommendation	NOUN
taxlaw-2797	783	27	in	in	ADP
taxlaw-2797	783	28	chapter	chapter	NOUN
taxlaw-2797	783	29	6	6	NUM
taxlaw-2797	783	30	,	,	PUNCT
taxlaw-2797	783	31	and	and	CCONJ
taxlaw-2797	783	32	rate	rate	NOUN
taxlaw-2797	783	33	differentiation	differentiation	NOUN
taxlaw-2797	783	34	in	in	ADP
taxlaw-2797	783	35	chapter	chapter	NOUN
taxlaw-2797	783	36	7	7	NUM
taxlaw-2797	783	37	)	)	PUNCT
taxlaw-2797	783	38	;	;	PUNCT
taxlaw-2797	783	39	ronald	ronald	PROPN
taxlaw-2797	783	40	john	john	PROPN
taxlaw-2797	783	41	hy	hy	PROPN
taxlaw-2797	783	42	&	&	CCONJ
taxlaw-2797	783	43	william	william	PROPN
taxlaw-2797	783	44	l.	l.	PROPN
taxlaw-2797	783	45	waugh	waugh	PROPN
taxlaw-2797	783	46	jr	jr	PROPN
taxlaw-2797	783	47	.	.	PROPN
taxlaw-2797	783	48	,	,	PUNCT
taxlaw-2797	783	49	state	state	NOUN
taxlaw-2797	783	50	and	and	CCONJ
taxlaw-2797	783	51	local	local	ADJ
taxlaw-2797	783	52	tax	tax	NOUN
taxlaw-2797	783	53	policies	policy	NOUN
taxlaw-2797	783	54	:	:	PUNCT
taxlaw-2797	783	55	a	a	DET
taxlaw-2797	783	56	comparative	comparative	ADJ
taxlaw-2797	783	57	handbook	handbook	NOUN
taxlaw-2797	783	58	31–32	31–32	NUM
taxlaw-2797	783	59	,	,	PUNCT
taxlaw-2797	783	60	91–100	91–100	NUM
taxlaw-2797	783	61	(	(	PUNCT
taxlaw-2797	783	62	1995	1995	NUM
taxlaw-2797	783	63	)	)	PUNCT
taxlaw-2797	783	64	(	(	PUNCT
taxlaw-2797	783	65	giving	give	VERB
taxlaw-2797	783	66	examples	example	NOUN
taxlaw-2797	783	67	of	of	ADP
taxlaw-2797	783	68	sales	sale	NOUN
taxlaw-2797	783	69	tax	tax	NOUN
taxlaw-2797	783	70	exemptions	exemption	NOUN
taxlaw-2797	783	71	)	)	PUNCT
taxlaw-2797	783	72	;	;	PUNCT
taxlaw-2797	783	73	council	council	NOUN
taxlaw-2797	783	74	directive	directive	NOUN
taxlaw-2797	783	75	2006/112	2006/112	PROPN
taxlaw-2797	783	76	,	,	PUNCT
taxlaw-2797	783	77	supra	supra	PROPN
taxlaw-2797	783	78	note	note	NOUN
taxlaw-2797	783	79	28	28	NUM
taxlaw-2797	783	80	,	,	PUNCT
taxlaw-2797	783	81	art	art	NOUN
taxlaw-2797	783	82	.	.	PUNCT
taxlaw-2797	784	1	98	98	NUM
taxlaw-2797	784	2	,	,	PUNCT
taxlaw-2797	784	3	annex	annex	VERB
taxlaw-2797	784	4	iii	iii	NUM
taxlaw-2797	784	5	(	(	PUNCT
taxlaw-2797	784	6	applying	apply	VERB
taxlaw-2797	784	7	reduced	reduce	VERB
taxlaw-2797	784	8	rates	rate	NOUN
taxlaw-2797	784	9	from	from	ADP
taxlaw-2797	784	10	article	article	NOUN
taxlaw-2797	784	11	98	98	NUM
taxlaw-2797	784	12	to	to	ADP
taxlaw-2797	784	13	certain	certain	ADJ
taxlaw-2797	784	14	goods	good	NOUN
taxlaw-2797	784	15	and	and	CCONJ
taxlaw-2797	784	16	services	service	NOUN
taxlaw-2797	784	17	listed	list	VERB
taxlaw-2797	784	18	in	in	ADP
taxlaw-2797	784	19	annex	annex	PROPN
taxlaw-2797	784	20	iii	iii	NUM
taxlaw-2797	784	21	)	)	PUNCT
taxlaw-2797	784	22	;	;	PUNCT
taxlaw-2797	784	23	see	see	VERB
taxlaw-2797	784	24	also	also	ADV
taxlaw-2797	784	25	richard	richard	PROPN
taxlaw-2797	784	26	m.	m.	PROPN
taxlaw-2797	784	27	bird	bird	PROPN
taxlaw-2797	784	28	&	&	CCONJ
taxlaw-2797	784	29	pierre	pierre	PROPN
taxlaw-2797	784	30	-	-	PUNCT
taxlaw-2797	784	31	pascal	pascal	ADJ
taxlaw-2797	784	32	gendron	gendron	NOUN
taxlaw-2797	784	33	,	,	PUNCT
taxlaw-2797	784	34	the	the	DET
taxlaw-2797	784	35	vat	vat	NOUN
taxlaw-2797	784	36	in	in	ADP
taxlaw-2797	784	37	developing	develop	VERB
taxlaw-2797	784	38	and	and	CCONJ
taxlaw-2797	784	39	transitional	transitional	ADJ
taxlaw-2797	784	40	countries	country	NOUN
taxlaw-2797	784	41	211	211	NUM
taxlaw-2797	784	42	(	(	PUNCT
taxlaw-2797	784	43	2007	2007	NUM
taxlaw-2797	784	44	)	)	PUNCT
taxlaw-2797	784	45	(	(	PUNCT
taxlaw-2797	784	46	discussing	discuss	VERB
taxlaw-2797	784	47	arguments	argument	NOUN
taxlaw-2797	784	48	for	for	ADP
taxlaw-2797	784	49	and	and	CCONJ
taxlaw-2797	784	50	against	against	ADP
taxlaw-2797	784	51	tax	tax	NOUN
taxlaw-2797	784	52	salience	salience	NOUN
taxlaw-2797	784	53	in	in	ADP
taxlaw-2797	784	54	the	the	DET
taxlaw-2797	784	55	context	context	NOUN
taxlaw-2797	784	56	of	of	ADP
taxlaw-2797	784	57	taxing	tax	VERB
taxlaw-2797	784	58	a	a	DET
taxlaw-2797	784	59	broad	broad	ADJ
taxlaw-2797	784	60	base	base	NOUN
taxlaw-2797	784	61	of	of	ADP
taxlaw-2797	784	62	services	service	NOUN
taxlaw-2797	784	63	)	)	PUNCT
taxlaw-2797	784	64	.	.	PUNCT
taxlaw-2797	785	1	132	132	NUM
taxlaw-2797	785	2	.	.	X
taxlaw-2797	785	3	see	see	VERB
taxlaw-2797	785	4	,	,	PUNCT
taxlaw-2797	785	5	e.g.	e.g.	ADV
taxlaw-2797	785	6	,	,	PUNCT
taxlaw-2797	785	7	james	james	PROPN
taxlaw-2797	785	8	m.	m.	PROPN
taxlaw-2797	785	9	bickley	bickley	PROPN
taxlaw-2797	785	10	,	,	PUNCT
taxlaw-2797	785	11	value	value	NOUN
taxlaw-2797	785	12	-	-	PUNCT
taxlaw-2797	785	13	added	add	VERB
taxlaw-2797	785	14	tax	tax	NOUN
taxlaw-2797	785	15	:	:	PUNCT
taxlaw-2797	785	16	concepts	concept	NOUN
taxlaw-2797	785	17	,	,	PUNCT
taxlaw-2797	785	18	policy	policy	NOUN
taxlaw-2797	785	19	issues	issue	NOUN
taxlaw-2797	785	20	,	,	PUNCT
taxlaw-2797	785	21	and	and	CCONJ
taxlaw-2797	785	22	oecd	oecd	PROPN
taxlaw-2797	785	23	experiences	experience	NOUN
taxlaw-2797	785	24	18–20	18–20	NUM
taxlaw-2797	785	25	(	(	PUNCT
taxlaw-2797	785	26	novinka	novinka	NOUN
taxlaw-2797	785	27	books	book	NOUN
taxlaw-2797	785	28	2003	2003	NUM
taxlaw-2797	785	29	)	)	PUNCT
taxlaw-2797	785	30	(	(	PUNCT
taxlaw-2797	785	31	explaining	explain	VERB
taxlaw-2797	785	32	that	that	SCONJ
taxlaw-2797	785	33	redistribution	redistribution	NOUN
taxlaw-2797	785	34	concerns	concern	NOUN
taxlaw-2797	785	35	trigger	trigger	NOUN
taxlaw-2797	785	36	differentiated	differentiate	VERB
taxlaw-2797	785	37	vat	vat	NOUN
taxlaw-2797	785	38	rates	rate	NOUN
taxlaw-2797	785	39	)	)	PUNCT
taxlaw-2797	785	40	;	;	PUNCT
taxlaw-2797	785	41	alan	alan	PROPN
taxlaw-2797	785	42	schenk	schenk	PROPN
taxlaw-2797	785	43	&	&	CCONJ
taxlaw-2797	785	44	oliver	oliver	PROPN
taxlaw-2797	785	45	oldman	oldman	PROPN
taxlaw-2797	785	46	,	,	PUNCT
taxlaw-2797	785	47	value	value	NOUN
taxlaw-2797	785	48	-	-	PUNCT
taxlaw-2797	785	49	added	add	VERB
taxlaw-2797	785	50	tax	tax	NOUN
taxlaw-2797	785	51	:	:	PUNCT
taxlaw-2797	785	52	a	a	DET
taxlaw-2797	785	53	comparative	comparative	ADJ
taxlaw-2797	785	54	approach	approach	NOUN
taxlaw-2797	785	55	54	54	NUM
taxlaw-2797	785	56	(	(	PUNCT
taxlaw-2797	785	57	2007	2007	NUM
taxlaw-2797	785	58	)	)	PUNCT
taxlaw-2797	785	59	(	(	PUNCT
taxlaw-2797	785	60	arguing	argue	VERB
taxlaw-2797	785	61	that	that	SCONJ
taxlaw-2797	785	62	both	both	CCONJ
taxlaw-2797	785	63	redistribution	redistribution	NOUN
taxlaw-2797	785	64	and	and	CCONJ
taxlaw-2797	785	65	behavior	behavior	NOUN
taxlaw-2797	785	66	regulation	regulation	NOUN
taxlaw-2797	785	67	2010	2010	NUM
taxlaw-2797	785	68	]	]	PUNCT
taxlaw-2797	785	69	tax	tax	NOUN
taxlaw-2797	785	70	-	-	PUNCT
taxlaw-2797	785	71	exclusive	exclusive	ADJ
taxlaw-2797	785	72	prici	prici	NOUN
taxlaw-2797	785	73	�	�	PROPN
taxlaw-2797	785	74	g	g	PROPN
taxlaw-2797	785	75	251	251	NUM
taxlaw-2797	785	76	(	(	PUNCT
taxlaw-2797	785	77	i	i	NOUN
taxlaw-2797	785	78	)	)	PUNCT
taxlaw-2797	785	79	regulating	regulate	VERB
taxlaw-2797	785	80	behavior	behavior	NOUN
taxlaw-2797	785	81	:	:	PUNCT
taxlaw-2797	785	82	if	if	SCONJ
taxlaw-2797	785	83	the	the	DET
taxlaw-2797	785	84	use	use	NOUN
taxlaw-2797	785	85	of	of	ADP
taxlaw-2797	785	86	public	public	ADJ
taxlaw-2797	785	87	transportation	transportation	NOUN
taxlaw-2797	785	88	,	,	PUNCT
taxlaw-2797	785	89	or	or	CCONJ
taxlaw-2797	785	90	the	the	DET
taxlaw-2797	785	91	use	use	NOUN
taxlaw-2797	785	92	of	of	ADP
taxlaw-2797	785	93	energy	energy	NOUN
taxlaw-2797	785	94	saving	saving	NOUN
taxlaw-2797	785	95	appliances	appliance	NOUN
taxlaw-2797	785	96	,	,	PUNCT
taxlaw-2797	785	97	or	or	CCONJ
taxlaw-2797	785	98	distribution	distribution	NOUN
taxlaw-2797	785	99	of	of	ADP
taxlaw-2797	785	100	information	information	NOUN
taxlaw-2797	785	101	by	by	ADP
taxlaw-2797	785	102	newspapers	newspaper	NOUN
taxlaw-2797	785	103	is	be	AUX
taxlaw-2797	785	104	considered	consider	VERB
taxlaw-2797	785	105	valuable	valuable	ADJ
taxlaw-2797	785	106	for	for	ADP
taxlaw-2797	785	107	society	society	NOUN
taxlaw-2797	785	108	(	(	PUNCT
taxlaw-2797	785	109	for	for	ADP
taxlaw-2797	785	110	example	example	NOUN
taxlaw-2797	785	111	,	,	PUNCT
taxlaw-2797	785	112	because	because	SCONJ
taxlaw-2797	785	113	it	it	PRON
taxlaw-2797	785	114	generates	generate	VERB
taxlaw-2797	785	115	positive	positive	ADJ
taxlaw-2797	785	116	externalities	externality	NOUN
taxlaw-2797	785	117	)	)	PUNCT
taxlaw-2797	785	118	,	,	PUNCT
taxlaw-2797	785	119	the	the	DET
taxlaw-2797	785	120	government	government	NOUN
taxlaw-2797	785	121	may	may	AUX
taxlaw-2797	785	122	attempt	attempt	VERB
taxlaw-2797	785	123	to	to	PART
taxlaw-2797	785	124	encourage	encourage	VERB
taxlaw-2797	785	125	its	its	PRON
taxlaw-2797	785	126	consumption	consumption	NOUN
taxlaw-2797	785	127	,	,	PUNCT
taxlaw-2797	785	128	or	or	CCONJ
taxlaw-2797	785	129	at	at	ADP
taxlaw-2797	785	130	least	least	ADJ
taxlaw-2797	785	131	,	,	PUNCT
taxlaw-2797	785	132	not	not	PART
taxlaw-2797	785	133	to	to	PART
taxlaw-2797	785	134	excessively	excessively	ADV
taxlaw-2797	785	135	discourage	discourage	VERB
taxlaw-2797	785	136	it	it	PRON
taxlaw-2797	785	137	through	through	ADP
taxlaw-2797	785	138	consumption	consumption	NOUN
taxlaw-2797	785	139	taxes	taxis	NOUN
taxlaw-2797	785	140	.	.	PUNCT
taxlaw-2797	786	1	a	a	DET
taxlaw-2797	786	2	lower	low	ADJ
taxlaw-2797	786	3	vat	vat	NOUN
taxlaw-2797	786	4	rate	rate	NOUN
taxlaw-2797	786	5	on	on	ADP
taxlaw-2797	786	6	energy	energy	NOUN
taxlaw-2797	786	7	saving	saving	NOUN
taxlaw-2797	786	8	appliances	appliance	NOUN
taxlaw-2797	786	9	or	or	CCONJ
taxlaw-2797	786	10	books	book	NOUN
taxlaw-2797	786	11	is	be	AUX
taxlaw-2797	786	12	a	a	DET
taxlaw-2797	786	13	kind	kind	NOUN
taxlaw-2797	786	14	of	of	ADP
taxlaw-2797	786	15	subsidy	subsidy	NOUN
taxlaw-2797	786	16	for	for	ADP
taxlaw-2797	786	17	socially	socially	ADV
taxlaw-2797	786	18	beneficial	beneficial	ADJ
taxlaw-2797	786	19	behavior.133	behavior.133	NOUN
taxlaw-2797	786	20	given	give	VERB
taxlaw-2797	786	21	a	a	DET
taxlaw-2797	786	22	vat	vat	NOUN
taxlaw-2797	786	23	system	system	NOUN
taxlaw-2797	786	24	,	,	PUNCT
taxlaw-2797	786	25	lower	low	ADJ
taxlaw-2797	786	26	rates	rate	NOUN
taxlaw-2797	786	27	act	act	VERB
taxlaw-2797	786	28	as	as	ADP
taxlaw-2797	786	29	pigouvian	pigouvian	ADJ
taxlaw-2797	786	30	subsidies	subsidy	NOUN
taxlaw-2797	786	31	;	;	PUNCT
taxlaw-2797	786	32	their	their	PRON
taxlaw-2797	786	33	function	function	NOUN
taxlaw-2797	786	34	is	be	AUX
taxlaw-2797	786	35	to	to	PART
taxlaw-2797	786	36	encourage	encourage	VERB
taxlaw-2797	786	37	particular	particular	ADJ
taxlaw-2797	786	38	individual	individual	ADJ
taxlaw-2797	786	39	behavior	behavior	NOUN
taxlaw-2797	786	40	.	.	PUNCT
taxlaw-2797	787	1	similar	similar	ADJ
taxlaw-2797	787	2	to	to	ADP
taxlaw-2797	787	3	the	the	DET
taxlaw-2797	787	4	pigouvian	pigouvian	ADJ
taxlaw-2797	787	5	taxes	taxis	NOUN
taxlaw-2797	787	6	case	case	NOUN
taxlaw-2797	787	7	,	,	PUNCT
taxlaw-2797	787	8	the	the	DET
taxlaw-2797	787	9	reaction	reaction	NOUN
taxlaw-2797	787	10	of	of	ADP
taxlaw-2797	787	11	individuals	individual	NOUN
taxlaw-2797	787	12	to	to	ADP
taxlaw-2797	787	13	the	the	DET
taxlaw-2797	787	14	tax	tax	NOUN
taxlaw-2797	787	15	incentive	incentive	NOUN
taxlaw-2797	787	16	—	—	PUNCT
taxlaw-2797	787	17	i.e.	i.e.	X
taxlaw-2797	787	18	,	,	PUNCT
taxlaw-2797	787	19	the	the	DET
taxlaw-2797	787	20	substitution	substitution	NOUN
taxlaw-2797	787	21	effect	effect	NOUN
taxlaw-2797	787	22	—	—	PUNCT
taxlaw-2797	787	23	is	be	AUX
taxlaw-2797	787	24	important	important	ADJ
taxlaw-2797	787	25	.	.	PUNCT
taxlaw-2797	788	1	to	to	ADP
taxlaw-2797	788	2	the	the	DET
taxlaw-2797	788	3	extent	extent	NOUN
taxlaw-2797	788	4	that	that	SCONJ
taxlaw-2797	788	5	the	the	DET
taxlaw-2797	788	6	purpose	purpose	NOUN
taxlaw-2797	788	7	of	of	ADP
taxlaw-2797	788	8	differentiated	differentiated	ADJ
taxlaw-2797	788	9	vat	vat	NOUN
taxlaw-2797	788	10	rates	rate	NOUN
taxlaw-2797	788	11	is	be	AUX
taxlaw-2797	788	12	to	to	PART
taxlaw-2797	788	13	encourage	encourage	VERB
taxlaw-2797	788	14	behavior	behavior	NOUN
taxlaw-2797	788	15	,	,	PUNCT
taxlaw-2797	788	16	society	society	NOUN
taxlaw-2797	788	17	is	be	AUX
taxlaw-2797	788	18	better	well	ADJ
taxlaw-2797	788	19	off	off	ADP
taxlaw-2797	788	20	when	when	SCONJ
taxlaw-2797	788	21	individuals	individual	NOUN
taxlaw-2797	788	22	are	be	AUX
taxlaw-2797	788	23	fully	fully	ADV
taxlaw-2797	788	24	aware	aware	ADJ
taxlaw-2797	788	25	of	of	ADP
taxlaw-2797	788	26	the	the	DET
taxlaw-2797	788	27	encouragement	encouragement	NOUN
taxlaw-2797	788	28	and	and	CCONJ
taxlaw-2797	788	29	fully	fully	ADV
taxlaw-2797	788	30	react	react	VERB
taxlaw-2797	788	31	to	to	ADP
taxlaw-2797	788	32	it.134	it.134	PROPN
taxlaw-2797	788	33	individuals	individual	NOUN
taxlaw-2797	788	34	should	should	AUX
taxlaw-2797	788	35	not	not	PART
taxlaw-2797	788	36	be	be	AUX
taxlaw-2797	788	37	confused	confuse	VERB
taxlaw-2797	788	38	in	in	ADP
taxlaw-2797	788	39	this	this	DET
taxlaw-2797	788	40	case	case	NOUN
taxlaw-2797	788	41	,	,	PUNCT
taxlaw-2797	788	42	and	and	CCONJ
taxlaw-2797	788	43	thus	thus	ADV
taxlaw-2797	788	44	,	,	PUNCT
taxlaw-2797	788	45	tax	tax	NOUN
taxlaw-2797	788	46	-	-	PUNCT
taxlaw-2797	788	47	inclusive	inclusive	ADJ
taxlaw-2797	788	48	prices	price	NOUN
taxlaw-2797	788	49	are	be	AUX
taxlaw-2797	788	50	justified	justify	VERB
taxlaw-2797	788	51	.	.	PUNCT
taxlaw-2797	789	1	in	in	ADP
taxlaw-2797	789	2	this	this	DET
taxlaw-2797	789	3	case	case	NOUN
taxlaw-2797	789	4	,	,	PUNCT
taxlaw-2797	789	5	not	not	PART
taxlaw-2797	789	6	only	only	ADV
taxlaw-2797	789	7	should	should	AUX
taxlaw-2797	789	8	the	the	DET
taxlaw-2797	789	9	prices	price	NOUN
taxlaw-2797	789	10	of	of	ADP
taxlaw-2797	789	11	preferred	preferred	ADJ
taxlaw-2797	789	12	goods	good	NOUN
taxlaw-2797	789	13	be	be	AUX
taxlaw-2797	789	14	taxinclusive	taxinclusive	ADJ
taxlaw-2797	789	15	,	,	PUNCT
taxlaw-2797	789	16	but	but	CCONJ
taxlaw-2797	789	17	also	also	ADV
taxlaw-2797	789	18	prices	price	NOUN
taxlaw-2797	789	19	of	of	ADP
taxlaw-2797	789	20	all	all	DET
taxlaw-2797	789	21	other	other	ADJ
taxlaw-2797	789	22	taxed	tax	VERB
taxlaw-2797	789	23	goods	good	NOUN
taxlaw-2797	789	24	and	and	CCONJ
taxlaw-2797	789	25	services	service	NOUN
taxlaw-2797	789	26	.	.	PUNCT
taxlaw-2797	790	1	in	in	ADP
taxlaw-2797	790	2	order	order	NOUN
taxlaw-2797	790	3	for	for	SCONJ
taxlaw-2797	790	4	consumers	consumer	NOUN
taxlaw-2797	790	5	to	to	PART
taxlaw-2797	790	6	appreciate	appreciate	VERB
taxlaw-2797	790	7	the	the	DET
taxlaw-2797	790	8	lower	low	ADJ
taxlaw-2797	790	9	tax	tax	NOUN
taxlaw-2797	790	10	burden	burden	NOUN
taxlaw-2797	790	11	on	on	ADP
taxlaw-2797	790	12	preferred	preferred	ADJ
taxlaw-2797	790	13	goods	good	NOUN
taxlaw-2797	790	14	,	,	PUNCT
taxlaw-2797	790	15	they	they	PRON
taxlaw-2797	790	16	must	must	AUX
taxlaw-2797	790	17	be	be	AUX
taxlaw-2797	790	18	aware	aware	ADJ
taxlaw-2797	790	19	of	of	ADP
taxlaw-2797	790	20	the	the	DET
taxlaw-2797	790	21	relatively	relatively	ADV
taxlaw-2797	790	22	higher	high	ADJ
taxlaw-2797	790	23	tax	tax	NOUN
taxlaw-2797	790	24	burden	burden	NOUN
taxlaw-2797	790	25	on	on	ADP
taxlaw-2797	790	26	non	non	ADJ
taxlaw-2797	790	27	-	-	ADJ
taxlaw-2797	790	28	preferred	preferred	ADJ
taxlaw-2797	790	29	goods	good	NOUN
taxlaw-2797	790	30	.	.	PUNCT
taxlaw-2797	791	1	therefore	therefore	ADV
taxlaw-2797	791	2	,	,	PUNCT
taxlaw-2797	791	3	in	in	ADP
taxlaw-2797	791	4	the	the	DET
taxlaw-2797	791	5	case	case	NOUN
taxlaw-2797	791	6	of	of	ADP
taxlaw-2797	791	7	differentiated	differentiated	ADJ
taxlaw-2797	791	8	vat	vat	NOUN
taxlaw-2797	791	9	rates	rate	NOUN
taxlaw-2797	791	10	based	base	VERB
taxlaw-2797	791	11	on	on	ADP
taxlaw-2797	791	12	the	the	DET
taxlaw-2797	791	13	pigouvian	pigouvian	ADJ
taxlaw-2797	791	14	subsidy	subsidy	NOUN
taxlaw-2797	791	15	(	(	PUNCT
taxlaw-2797	791	16	or	or	CCONJ
taxlaw-2797	791	17	tax	tax	NOUN
taxlaw-2797	791	18	)	)	PUNCT
taxlaw-2797	791	19	rationale	rationale	NOUN
taxlaw-2797	791	20	,	,	PUNCT
taxlaw-2797	791	21	a	a	DET
taxlaw-2797	791	22	system	system	NOUN
taxlaw-2797	791	23	-	-	PUNCT
taxlaw-2797	791	24	wide	wide	ADJ
taxlaw-2797	791	25	tax	tax	NOUN
taxlaw-2797	791	26	-	-	PUNCT
taxlaw-2797	791	27	inclusive	inclusive	ADJ
taxlaw-2797	791	28	pricing	pricing	NOUN
taxlaw-2797	791	29	method	method	NOUN
taxlaw-2797	791	30	is	be	AUX
taxlaw-2797	791	31	justified	justify	VERB
taxlaw-2797	791	32	.	.	PUNCT
taxlaw-2797	792	1	the	the	DET
taxlaw-2797	792	2	result	result	NOUN
taxlaw-2797	792	3	of	of	ADP
taxlaw-2797	792	4	this	this	DET
taxlaw-2797	792	5	analysis	analysis	NOUN
taxlaw-2797	792	6	is	be	AUX
taxlaw-2797	792	7	that	that	SCONJ
taxlaw-2797	792	8	,	,	PUNCT
taxlaw-2797	792	9	given	give	VERB
taxlaw-2797	792	10	consumer	consumer	NOUN
taxlaw-2797	792	11	confusion	confusion	NOUN
taxlaw-2797	792	12	by	by	ADP
taxlaw-2797	792	13	taxexclusive	taxexclusive	ADJ
taxlaw-2797	792	14	prices	price	NOUN
taxlaw-2797	792	15	,	,	PUNCT
taxlaw-2797	792	16	if	if	SCONJ
taxlaw-2797	792	17	a	a	DET
taxlaw-2797	792	18	differentiated	differentiated	ADJ
taxlaw-2797	792	19	tax	tax	NOUN
taxlaw-2797	792	20	rate	rate	NOUN
taxlaw-2797	792	21	is	be	AUX
taxlaw-2797	792	22	desirable	desirable	ADJ
taxlaw-2797	792	23	in	in	ADP
taxlaw-2797	792	24	order	order	NOUN
taxlaw-2797	792	25	to	to	PART
taxlaw-2797	792	26	regulate	regulate	VERB
taxlaw-2797	792	27	consumption	consumption	NOUN
taxlaw-2797	792	28	behavior	behavior	NOUN
taxlaw-2797	792	29	,	,	PUNCT
taxlaw-2797	792	30	then	then	ADV
taxlaw-2797	792	31	tax	tax	NOUN
taxlaw-2797	792	32	-	-	PUNCT
taxlaw-2797	792	33	inclusive	inclusive	ADJ
taxlaw-2797	792	34	prices	price	NOUN
taxlaw-2797	792	35	offer	offer	VERB
taxlaw-2797	792	36	social	social	ADJ
taxlaw-2797	792	37	value	value	NOUN
taxlaw-2797	792	38	.	.	PUNCT
taxlaw-2797	793	1	however	however	ADV
taxlaw-2797	793	2	,	,	PUNCT
taxlaw-2797	793	3	we	we	PRON
taxlaw-2797	793	4	should	should	AUX
taxlaw-2797	793	5	still	still	ADV
taxlaw-2797	793	6	be	be	AUX
taxlaw-2797	793	7	aware	aware	ADJ
taxlaw-2797	793	8	of	of	ADP
taxlaw-2797	793	9	the	the	DET
taxlaw-2797	793	10	loss	loss	NOUN
taxlaw-2797	793	11	of	of	ADP
taxlaw-2797	793	12	social	social	ADJ
taxlaw-2797	793	13	welfare	welfare	NOUN
taxlaw-2797	793	14	due	due	ADP
taxlaw-2797	793	15	to	to	ADP
taxlaw-2797	793	16	nonregulatory	nonregulatory	ADJ
taxlaw-2797	793	17	,	,	PUNCT
taxlaw-2797	793	18	undesirable	undesirable	ADJ
taxlaw-2797	793	19	substitution	substitution	NOUN
taxlaw-2797	793	20	.	.	PUNCT
taxlaw-2797	794	1	the	the	DET
taxlaw-2797	794	2	social	social	ADJ
taxlaw-2797	794	3	value	value	NOUN
taxlaw-2797	794	4	of	of	ADP
taxlaw-2797	794	5	regulating	regulate	VERB
taxlaw-2797	794	6	behavior	behavior	NOUN
taxlaw-2797	794	7	should	should	AUX
taxlaw-2797	794	8	be	be	AUX
taxlaw-2797	794	9	traded	trade	VERB
taxlaw-2797	794	10	off	off	ADP
taxlaw-2797	794	11	against	against	ADP
taxlaw-2797	794	12	the	the	DET
taxlaw-2797	794	13	social	social	ADJ
taxlaw-2797	794	14	loss	loss	NOUN
taxlaw-2797	794	15	due	due	ADP
taxlaw-2797	794	16	to	to	ADP
taxlaw-2797	794	17	substitution	substitution	NOUN
taxlaw-2797	794	18	by	by	ADP
taxlaw-2797	794	19	consumers	consumer	NOUN
taxlaw-2797	794	20	who	who	PRON
taxlaw-2797	794	21	consume	consume	VERB
taxlaw-2797	794	22	non	non	ADJ
taxlaw-2797	794	23	-	-	ADJ
taxlaw-2797	794	24	preferred	preferred	ADJ
taxlaw-2797	794	25	goods	good	NOUN
taxlaw-2797	794	26	.	.	PUNCT
taxlaw-2797	795	1	it	it	PRON
taxlaw-2797	795	2	is	be	AUX
taxlaw-2797	795	3	not	not	PART
taxlaw-2797	795	4	a	a	DET
taxlaw-2797	795	5	priori	priori	NOUN
taxlaw-2797	795	6	clear	clear	ADJ
taxlaw-2797	795	7	that	that	SCONJ
taxlaw-2797	795	8	the	the	DET
taxlaw-2797	795	9	first	first	ADJ
taxlaw-2797	795	10	(	(	PUNCT
taxlaw-2797	795	11	regulatory	regulatory	ADJ
taxlaw-2797	795	12	)	)	PUNCT
taxlaw-2797	795	13	effect	effect	NOUN
taxlaw-2797	795	14	outweighs	outweigh	VERB
taxlaw-2797	795	15	the	the	DET
taxlaw-2797	795	16	second	second	ADJ
taxlaw-2797	795	17	(	(	PUNCT
taxlaw-2797	795	18	distortive	distortive	ADJ
taxlaw-2797	795	19	)	)	PUNCT
taxlaw-2797	795	20	effect	effect	NOUN
taxlaw-2797	795	21	.	.	PUNCT
taxlaw-2797	796	1	furthermore	furthermore	ADV
taxlaw-2797	796	2	,	,	PUNCT
taxlaw-2797	796	3	it	it	PRON
taxlaw-2797	796	4	is	be	AUX
taxlaw-2797	796	5	plausible	plausible	ADJ
taxlaw-2797	796	6	that	that	SCONJ
taxlaw-2797	796	7	in	in	ADP
taxlaw-2797	796	8	certain	certain	ADJ
taxlaw-2797	796	9	cases	case	NOUN
taxlaw-2797	796	10	society	society	NOUN
taxlaw-2797	796	11	will	will	AUX
taxlaw-2797	796	12	be	be	AUX
taxlaw-2797	796	13	better	well	ADJ
taxlaw-2797	796	14	off	off	ADP
taxlaw-2797	796	15	if	if	SCONJ
taxlaw-2797	796	16	cause	cause	SCONJ
taxlaw-2797	796	17	differentiated	differentiated	ADJ
taxlaw-2797	796	18	tax	tax	NOUN
taxlaw-2797	796	19	rates	rate	NOUN
taxlaw-2797	796	20	)	)	PUNCT
taxlaw-2797	796	21	;	;	PUNCT
taxlaw-2797	796	22	alan	alan	PROPN
taxlaw-2797	796	23	tait	tait	PROPN
taxlaw-2797	796	24	,	,	PUNCT
taxlaw-2797	796	25	value	value	NOUN
taxlaw-2797	796	26	-	-	PUNCT
taxlaw-2797	796	27	added	add	VERB
taxlaw-2797	796	28	tax	tax	NOUN
taxlaw-2797	796	29	,	,	PUNCT
taxlaw-2797	796	30	�	�	PROPN
taxlaw-2797	796	31	ational	ational	NOUN
taxlaw-2797	796	32	,	,	PUNCT
taxlaw-2797	796	33	in	in	ADP
taxlaw-2797	796	34	the	the	DET
taxlaw-2797	796	35	encyclopedia	encyclopedia	NOUN
taxlaw-2797	796	36	of	of	ADP
taxlaw-2797	796	37	taxation	taxation	NOUN
taxlaw-2797	796	38	and	and	CCONJ
taxlaw-2797	796	39	tax	tax	NOUN
taxlaw-2797	796	40	policy	policy	NOUN
taxlaw-2797	796	41	422	422	NUM
taxlaw-2797	796	42	,	,	PUNCT
taxlaw-2797	796	43	422–23	422–23	PROPN
taxlaw-2797	796	44	(	(	PUNCT
taxlaw-2797	796	45	joseph	joseph	PROPN
taxlaw-2797	796	46	j.	j.	PROPN
taxlaw-2797	796	47	cordes	cordes	PROPN
taxlaw-2797	796	48	et	et	PROPN
taxlaw-2797	796	49	al	al	PROPN
taxlaw-2797	796	50	.	.	PUNCT
taxlaw-2797	797	1	eds	eds	PROPN
taxlaw-2797	797	2	.	.	PROPN
taxlaw-2797	797	3	,	,	PUNCT
taxlaw-2797	797	4	1999	1999	NUM
taxlaw-2797	797	5	)	)	PUNCT
taxlaw-2797	797	6	(	(	PUNCT
taxlaw-2797	797	7	suggesting	suggest	VERB
taxlaw-2797	797	8	that	that	SCONJ
taxlaw-2797	797	9	complexity	complexity	NOUN
taxlaw-2797	797	10	and	and	CCONJ
taxlaw-2797	797	11	redistribution	redistribution	NOUN
taxlaw-2797	797	12	drive	drive	NOUN
taxlaw-2797	797	13	european	european	ADJ
taxlaw-2797	797	14	countries	country	NOUN
taxlaw-2797	797	15	to	to	PART
taxlaw-2797	797	16	adopt	adopt	VERB
taxlaw-2797	797	17	differentiated	differentiated	ADJ
taxlaw-2797	797	18	tax	tax	NOUN
taxlaw-2797	797	19	rates	rate	NOUN
taxlaw-2797	797	20	)	)	PUNCT
taxlaw-2797	797	21	.	.	PUNCT
taxlaw-2797	798	1	133	133	NUM
taxlaw-2797	798	2	.	.	PUNCT
taxlaw-2797	799	1	see	see	VERB
taxlaw-2797	799	2	copenhagen	copenhagen	PROPN
taxlaw-2797	799	3	economics	economics	PROPN
taxlaw-2797	799	4	,	,	PUNCT
taxlaw-2797	799	5	supra	supra	PROPN
taxlaw-2797	799	6	note	note	NOUN
taxlaw-2797	799	7	129	129	NUM
taxlaw-2797	799	8	,	,	PUNCT
taxlaw-2797	799	9	at	at	ADP
taxlaw-2797	799	10	5	5	NUM
taxlaw-2797	799	11	,	,	PUNCT
taxlaw-2797	799	12	32–33	32–33	NUM
taxlaw-2797	799	13	.	.	PUNCT
taxlaw-2797	799	14	134	134	NUM
taxlaw-2797	799	15	.	.	PUNCT
taxlaw-2797	800	1	the	the	DET
taxlaw-2797	800	2	same	same	ADJ
taxlaw-2797	800	3	rationale	rationale	NOUN
taxlaw-2797	800	4	applies	apply	VERB
taxlaw-2797	800	5	to	to	ADP
taxlaw-2797	800	6	other	other	ADJ
taxlaw-2797	800	7	less	less	ADJ
taxlaw-2797	800	8	-	-	PUNCT
taxlaw-2797	800	9	prevalent	prevalent	ADJ
taxlaw-2797	800	10	arguments	argument	NOUN
taxlaw-2797	800	11	based	base	VERB
taxlaw-2797	800	12	on	on	ADP
taxlaw-2797	800	13	efficiency	efficiency	NOUN
taxlaw-2797	800	14	and	and	CCONJ
taxlaw-2797	800	15	merit	merit	NOUN
taxlaw-2797	800	16	goods	good	NOUN
taxlaw-2797	800	17	.	.	PUNCT
taxlaw-2797	801	1	a	a	DET
taxlaw-2797	801	2	differentiated	differentiated	ADJ
taxlaw-2797	801	3	commodity	commodity	NOUN
taxlaw-2797	801	4	tax	tax	NOUN
taxlaw-2797	801	5	rate	rate	NOUN
taxlaw-2797	801	6	may	may	AUX
taxlaw-2797	801	7	prove	prove	VERB
taxlaw-2797	801	8	superior	superior	ADJ
taxlaw-2797	801	9	on	on	ADP
taxlaw-2797	801	10	efficiency	efficiency	NOUN
taxlaw-2797	801	11	grounds	ground	NOUN
taxlaw-2797	801	12	due	due	ADJ
taxlaw-2797	801	13	to	to	ADP
taxlaw-2797	801	14	differentiated	differentiated	ADJ
taxlaw-2797	801	15	association	association	NOUN
taxlaw-2797	801	16	with	with	ADP
taxlaw-2797	801	17	leisure	leisure	NOUN
taxlaw-2797	801	18	.	.	PUNCT
taxlaw-2797	802	1	see	see	VERB
taxlaw-2797	802	2	,	,	PUNCT
taxlaw-2797	802	3	e.g.	e.g.	ADV
taxlaw-2797	802	4	,	,	PUNCT
taxlaw-2797	802	5	w.j	w.j	PROPN
taxlaw-2797	802	6	.	.	PROPN
taxlaw-2797	802	7	corlett	corlett	PROPN
taxlaw-2797	802	8	&	&	CCONJ
taxlaw-2797	802	9	d.c	d.c	PROPN
taxlaw-2797	802	10	.	.	PROPN
taxlaw-2797	802	11	hague	hague	PROPN
taxlaw-2797	802	12	,	,	PUNCT
taxlaw-2797	802	13	complementarity	complementarity	NOUN
taxlaw-2797	802	14	and	and	CCONJ
taxlaw-2797	802	15	the	the	DET
taxlaw-2797	802	16	excess	excess	ADJ
taxlaw-2797	802	17	burden	burden	NOUN
taxlaw-2797	802	18	of	of	ADP
taxlaw-2797	802	19	taxation	taxation	NOUN
taxlaw-2797	802	20	,	,	PUNCT
taxlaw-2797	802	21	21	21	NUM
taxlaw-2797	802	22	rev	rev	X
taxlaw-2797	802	23	.	.	PROPN
taxlaw-2797	802	24	of	of	ADP
taxlaw-2797	802	25	econ	econ	PROPN
taxlaw-2797	802	26	.	.	PUNCT
taxlaw-2797	803	1	studies	study	NOUN
taxlaw-2797	803	2	21	21	NUM
taxlaw-2797	803	3	(	(	PUNCT
taxlaw-2797	803	4	1953	1953	NUM
taxlaw-2797	803	5	)	)	PUNCT
taxlaw-2797	803	6	.	.	PUNCT
taxlaw-2797	804	1	it	it	PRON
taxlaw-2797	804	2	may	may	AUX
taxlaw-2797	804	3	also	also	ADV
taxlaw-2797	804	4	prove	prove	VERB
taxlaw-2797	804	5	superior	superior	ADJ
taxlaw-2797	804	6	due	due	ADJ
taxlaw-2797	804	7	to	to	ADP
taxlaw-2797	804	8	substitution	substitution	NOUN
taxlaw-2797	804	9	with	with	ADP
taxlaw-2797	804	10	non	non	ADJ
taxlaw-2797	804	11	-	-	ADJ
taxlaw-2797	804	12	taxed	tax	VERB
taxlaw-2797	804	13	homemade	homemade	ADJ
taxlaw-2797	804	14	consumption	consumption	NOUN
taxlaw-2797	804	15	.	.	PUNCT
taxlaw-2797	805	1	see	see	VERB
taxlaw-2797	805	2	,	,	PUNCT
taxlaw-2797	805	3	e.g.	e.g.	ADV
taxlaw-2797	805	4	,	,	PUNCT
taxlaw-2797	805	5	copenhagen	copenhagen	PROPN
taxlaw-2797	805	6	economics	economic	NOUN
taxlaw-2797	805	7	,	,	PUNCT
taxlaw-2797	805	8	supra	supra	PROPN
taxlaw-2797	805	9	note	note	NOUN
taxlaw-2797	805	10	129	129	NUM
taxlaw-2797	805	11	,	,	PUNCT
taxlaw-2797	805	12	at	at	ADP
taxlaw-2797	805	13	20–21	20–21	NUM
taxlaw-2797	805	14	.	.	PUNCT
taxlaw-2797	806	1	additionally	additionally	ADV
taxlaw-2797	806	2	,	,	PUNCT
taxlaw-2797	806	3	to	to	ADP
taxlaw-2797	806	4	the	the	DET
taxlaw-2797	806	5	extent	extent	NOUN
taxlaw-2797	806	6	that	that	SCONJ
taxlaw-2797	806	7	certain	certain	ADJ
taxlaw-2797	806	8	goods	good	NOUN
taxlaw-2797	806	9	—	—	PUNCT
taxlaw-2797	806	10	such	such	ADJ
taxlaw-2797	806	11	as	as	ADP
taxlaw-2797	806	12	books	book	NOUN
taxlaw-2797	806	13	,	,	PUNCT
taxlaw-2797	806	14	music	music	NOUN
taxlaw-2797	806	15	,	,	PUNCT
taxlaw-2797	806	16	cultural	cultural	ADJ
taxlaw-2797	806	17	events	event	NOUN
taxlaw-2797	806	18	—	—	PUNCT
taxlaw-2797	806	19	are	be	AUX
taxlaw-2797	806	20	considered	consider	VERB
taxlaw-2797	806	21	“	"	PUNCT
taxlaw-2797	806	22	merit	merit	NOUN
taxlaw-2797	806	23	goods	good	NOUN
taxlaw-2797	806	24	,	,	PUNCT
taxlaw-2797	806	25	”	"	PUNCT
taxlaw-2797	806	26	society	society	NOUN
taxlaw-2797	806	27	may	may	AUX
taxlaw-2797	806	28	wish	wish	VERB
taxlaw-2797	806	29	to	to	PART
taxlaw-2797	806	30	encourage	encourage	VERB
taxlaw-2797	806	31	their	their	PRON
taxlaw-2797	806	32	consumption	consumption	NOUN
taxlaw-2797	806	33	through	through	ADP
taxlaw-2797	806	34	lower	low	ADJ
taxlaw-2797	806	35	tax	tax	NOUN
taxlaw-2797	806	36	burdens	burden	NOUN
taxlaw-2797	806	37	.	.	PUNCT
taxlaw-2797	807	1	see	see	VERB
taxlaw-2797	807	2	i	i	PRON
taxlaw-2797	807	3	d.	d.	PROPN
taxlaw-2797	807	4	at	at	ADP
taxlaw-2797	807	5	32–33	32–33	NUM
taxlaw-2797	807	6	;	;	PUNCT
taxlaw-2797	807	7	tait	tait	X
taxlaw-2797	807	8	,	,	PUNCT
taxlaw-2797	807	9	supra	supra	PROPN
taxlaw-2797	807	10	note	note	PROPN
taxlaw-2797	807	11	21	21	NUM
taxlaw-2797	807	12	,	,	PUNCT
taxlaw-2797	807	13	at	at	ADP
taxlaw-2797	807	14	69	69	NUM
taxlaw-2797	807	15	et	et	NOUN
taxlaw-2797	807	16	seq	seq	NOUN
taxlaw-2797	807	17	.	.	PUNCT
taxlaw-2797	808	1	in	in	ADP
taxlaw-2797	808	2	these	these	DET
taxlaw-2797	808	3	cases	case	NOUN
taxlaw-2797	808	4	,	,	PUNCT
taxlaw-2797	808	5	the	the	DET
taxlaw-2797	808	6	rationale	rationale	NOUN
taxlaw-2797	808	7	similarly	similarly	ADV
taxlaw-2797	808	8	applied	apply	VERB
taxlaw-2797	808	9	—	—	PUNCT
taxlaw-2797	808	10	i.e.	i.e.	X
taxlaw-2797	808	11	,	,	PUNCT
taxlaw-2797	808	12	society	society	NOUN
taxlaw-2797	808	13	is	be	AUX
taxlaw-2797	808	14	better	well	ADJ
taxlaw-2797	808	15	off	off	ADP
taxlaw-2797	808	16	if	if	SCONJ
taxlaw-2797	808	17	individuals	individual	NOUN
taxlaw-2797	808	18	are	be	AUX
taxlaw-2797	808	19	fully	fully	ADV
taxlaw-2797	808	20	aware	aware	ADJ
taxlaw-2797	808	21	of	of	ADP
taxlaw-2797	808	22	,	,	PUNCT
taxlaw-2797	808	23	and	and	CCONJ
taxlaw-2797	808	24	react	react	VERB
taxlaw-2797	808	25	to	to	ADP
taxlaw-2797	808	26	,	,	PUNCT
taxlaw-2797	808	27	the	the	DET
taxlaw-2797	808	28	reduced	reduced	ADJ
taxlaw-2797	808	29	tax	tax	NOUN
taxlaw-2797	808	30	.	.	PUNCT
taxlaw-2797	809	1	252	252	NUM
taxlaw-2797	809	2	columbia	columbia	PROPN
taxlaw-2797	809	3	jour	jour	PROPN
taxlaw-2797	809	4	�	�	PROPN
taxlaw-2797	809	5	al	al	PROPN
taxlaw-2797	809	6	of	of	ADP
taxlaw-2797	809	7	tax	tax	NOUN
taxlaw-2797	809	8	law	law	NOUN
taxlaw-2797	809	9	[	[	X
taxlaw-2797	809	10	vol	vol	NOUN
taxlaw-2797	809	11	.	.	PUNCT
taxlaw-2797	810	1	1:218	1:218	NUM
taxlaw-2797	810	2	encouragement	encouragement	NOUN
taxlaw-2797	810	3	(	(	PUNCT
taxlaw-2797	810	4	or	or	CCONJ
taxlaw-2797	810	5	discouragement	discouragement	NOUN
taxlaw-2797	810	6	)	)	PUNCT
taxlaw-2797	810	7	of	of	ADP
taxlaw-2797	810	8	behavior	behavior	NOUN
taxlaw-2797	810	9	will	will	AUX
taxlaw-2797	810	10	be	be	AUX
taxlaw-2797	810	11	accomplished	accomplish	VERB
taxlaw-2797	810	12	outside	outside	ADP
taxlaw-2797	810	13	the	the	DET
taxlaw-2797	810	14	vat	vat	NOUN
taxlaw-2797	810	15	/	/	SYM
taxlaw-2797	810	16	rst	rst	PROPN
taxlaw-2797	810	17	(	(	PUNCT
taxlaw-2797	810	18	retail	retail	ADJ
taxlaw-2797	810	19	sales	sale	NOUN
taxlaw-2797	810	20	tax	tax	NOUN
taxlaw-2797	810	21	)	)	PUNCT
taxlaw-2797	810	22	system	system	NOUN
taxlaw-2797	810	23	.	.	PUNCT
taxlaw-2797	811	1	given	give	VERB
taxlaw-2797	811	2	consumer	consumer	NOUN
taxlaw-2797	811	3	confusion	confusion	NOUN
taxlaw-2797	811	4	under	under	ADP
taxlaw-2797	811	5	a	a	DET
taxlaw-2797	811	6	tax	tax	NOUN
taxlaw-2797	811	7	-	-	PUNCT
taxlaw-2797	811	8	exclusive	exclusive	ADJ
taxlaw-2797	811	9	commodity	commodity	NOUN
taxlaw-2797	811	10	tax	tax	NOUN
taxlaw-2797	811	11	system	system	NOUN
taxlaw-2797	811	12	,	,	PUNCT
taxlaw-2797	811	13	by	by	ADP
taxlaw-2797	811	14	using	use	VERB
taxlaw-2797	811	15	a	a	DET
taxlaw-2797	811	16	separate	separate	ADJ
taxlaw-2797	811	17	tax	tax	NOUN
taxlaw-2797	811	18	(	(	PUNCT
taxlaw-2797	811	19	or	or	CCONJ
taxlaw-2797	811	20	subsidy	subsidy	NOUN
taxlaw-2797	811	21	)	)	PUNCT
taxlaw-2797	811	22	instrument,135	instrument,135	NOUN
taxlaw-2797	811	23	or	or	CCONJ
taxlaw-2797	811	24	a	a	DET
taxlaw-2797	811	25	non	non	ADJ
taxlaw-2797	811	26	-	-	ADJ
taxlaw-2797	811	27	tax	tax	ADJ
taxlaw-2797	811	28	regulating	regulating	NOUN
taxlaw-2797	811	29	instrument	instrument	NOUN
taxlaw-2797	811	30	,	,	PUNCT
taxlaw-2797	811	31	society	society	NOUN
taxlaw-2797	811	32	can	can	AUX
taxlaw-2797	811	33	enjoy	enjoy	VERB
taxlaw-2797	811	34	both	both	DET
taxlaw-2797	811	35	welfare	welfare	NOUN
taxlaw-2797	811	36	-	-	PUNCT
taxlaw-2797	811	37	increasing	increase	VERB
taxlaw-2797	811	38	effects	effect	NOUN
taxlaw-2797	811	39	—	—	PUNCT
taxlaw-2797	811	40	that	that	PRON
taxlaw-2797	811	41	is	is	ADV
taxlaw-2797	811	42	,	,	PUNCT
taxlaw-2797	811	43	lump	lump	NOUN
taxlaw-2797	811	44	-	-	PUNCT
taxlaw-2797	811	45	sum	sum	NOUN
taxlaw-2797	811	46	-	-	PUNCT
taxlaw-2797	811	47	like	like	ADJ
taxlaw-2797	811	48	tax	tax	NOUN
taxlaw-2797	811	49	and	and	CCONJ
taxlaw-2797	811	50	regulation	regulation	NOUN
taxlaw-2797	811	51	of	of	ADP
taxlaw-2797	811	52	individual	individual	ADJ
taxlaw-2797	811	53	behavior	behavior	NOUN
taxlaw-2797	811	54	—	—	PUNCT
taxlaw-2797	811	55	rather	rather	ADV
taxlaw-2797	811	56	than	than	SCONJ
taxlaw-2797	811	57	choose	choose	VERB
taxlaw-2797	811	58	one	one	NUM
taxlaw-2797	811	59	or	or	CCONJ
taxlaw-2797	811	60	the	the	DET
taxlaw-2797	811	61	other	other	ADJ
taxlaw-2797	811	62	.	.	PUNCT
taxlaw-2797	812	1	(	(	PUNCT
taxlaw-2797	812	2	ii	ii	NOUN
taxlaw-2797	812	3	)	)	PUNCT
taxlaw-2797	812	4	redistribution	redistribution	NOUN
taxlaw-2797	812	5	:	:	PUNCT
taxlaw-2797	813	1	equity	equity	NOUN
taxlaw-2797	813	2	preferences	preference	NOUN
taxlaw-2797	813	3	seem	seem	VERB
taxlaw-2797	813	4	to	to	PART
taxlaw-2797	813	5	be	be	AUX
taxlaw-2797	813	6	a	a	DET
taxlaw-2797	813	7	principal	principal	ADJ
taxlaw-2797	813	8	reason	reason	NOUN
taxlaw-2797	813	9	for	for	ADP
taxlaw-2797	813	10	imposing	impose	VERB
taxlaw-2797	813	11	lower	low	ADJ
taxlaw-2797	813	12	consumption	consumption	NOUN
taxlaw-2797	813	13	tax	tax	NOUN
taxlaw-2797	813	14	rates	rate	NOUN
taxlaw-2797	813	15	on	on	ADP
taxlaw-2797	813	16	certain	certain	ADJ
taxlaw-2797	813	17	subsets	subset	NOUN
taxlaw-2797	813	18	of	of	ADP
taxlaw-2797	813	19	consumption.136	consumption.136	NOUN
taxlaw-2797	813	20	examples	example	NOUN
taxlaw-2797	813	21	include	include	VERB
taxlaw-2797	813	22	food	food	NOUN
taxlaw-2797	813	23	,	,	PUNCT
taxlaw-2797	813	24	housing	housing	NOUN
taxlaw-2797	813	25	,	,	PUNCT
taxlaw-2797	813	26	public	public	ADJ
taxlaw-2797	813	27	transport	transport	NOUN
taxlaw-2797	813	28	,	,	PUNCT
taxlaw-2797	813	29	and	and	CCONJ
taxlaw-2797	813	30	utilities.137	utilities.137	PROPN
taxlaw-2797	813	31	because	because	SCONJ
taxlaw-2797	813	32	poor	poor	ADJ
taxlaw-2797	813	33	taxpayers	taxpayer	NOUN
taxlaw-2797	813	34	’	'	PUNCT
taxlaw-2797	813	35	incomes	income	NOUN
taxlaw-2797	813	36	are	be	AUX
taxlaw-2797	813	37	largely	largely	ADV
taxlaw-2797	813	38	used	use	VERB
taxlaw-2797	813	39	for	for	ADP
taxlaw-2797	813	40	the	the	DET
taxlaw-2797	813	41	purchase	purchase	NOUN
taxlaw-2797	813	42	of	of	ADP
taxlaw-2797	813	43	basic	basic	ADJ
taxlaw-2797	813	44	consumption	consumption	NOUN
taxlaw-2797	813	45	goods	good	NOUN
taxlaw-2797	813	46	,	,	PUNCT
taxlaw-2797	813	47	imposing	impose	VERB
taxlaw-2797	813	48	a	a	DET
taxlaw-2797	813	49	lower	low	ADJ
taxlaw-2797	813	50	tax	tax	NOUN
taxlaw-2797	813	51	on	on	ADP
taxlaw-2797	813	52	these	these	DET
taxlaw-2797	813	53	goods	good	NOUN
taxlaw-2797	813	54	generate	generate	VERB
taxlaw-2797	813	55	a	a	DET
taxlaw-2797	813	56	progressive	progressive	ADJ
taxlaw-2797	813	57	effect	effect	NOUN
taxlaw-2797	813	58	.	.	PUNCT
taxlaw-2797	814	1	for	for	ADP
taxlaw-2797	814	2	a	a	DET
taxlaw-2797	814	3	similar	similar	ADJ
taxlaw-2797	814	4	reason	reason	NOUN
taxlaw-2797	814	5	,	,	PUNCT
taxlaw-2797	814	6	higher	high	ADJ
taxlaw-2797	814	7	tax	tax	NOUN
taxlaw-2797	814	8	rates	rate	NOUN
taxlaw-2797	814	9	are	be	AUX
taxlaw-2797	814	10	sometimes	sometimes	ADV
taxlaw-2797	814	11	levied	levy	VERB
taxlaw-2797	814	12	on	on	ADP
taxlaw-2797	814	13	certain	certain	ADJ
taxlaw-2797	814	14	luxuries.138	luxuries.138	PROPN
taxlaw-2797	814	15	(	(	PUNCT
taxlaw-2797	814	16	iii	iii	NOUN
taxlaw-2797	814	17	)	)	PUNCT
taxlaw-2797	814	18	complexity	complexity	NOUN
taxlaw-2797	814	19	:	:	PUNCT
taxlaw-2797	814	20	adopting	adopt	VERB
taxlaw-2797	814	21	differentiated	differentiated	ADJ
taxlaw-2797	814	22	commodity	commodity	NOUN
taxlaw-2797	814	23	tax	tax	NOUN
taxlaw-2797	814	24	rates	rate	NOUN
taxlaw-2797	814	25	can	can	AUX
taxlaw-2797	814	26	be	be	AUX
taxlaw-2797	814	27	socially	socially	ADV
taxlaw-2797	814	28	advisable	advisable	ADJ
taxlaw-2797	814	29	if	if	SCONJ
taxlaw-2797	814	30	it	it	PRON
taxlaw-2797	814	31	proves	prove	VERB
taxlaw-2797	814	32	to	to	PART
taxlaw-2797	814	33	be	be	AUX
taxlaw-2797	814	34	too	too	ADV
taxlaw-2797	814	35	complicated	complicated	ADJ
taxlaw-2797	814	36	(	(	PUNCT
taxlaw-2797	814	37	i.e.	i.e.	X
taxlaw-2797	814	38	,	,	PUNCT
taxlaw-2797	814	39	costly	costly	ADJ
taxlaw-2797	814	40	)	)	PUNCT
taxlaw-2797	814	41	to	to	PART
taxlaw-2797	814	42	tax	tax	VERB
taxlaw-2797	814	43	every	every	DET
taxlaw-2797	814	44	kind	kind	NOUN
taxlaw-2797	814	45	of	of	ADP
taxlaw-2797	814	46	good	good	NOUN
taxlaw-2797	814	47	or	or	CCONJ
taxlaw-2797	814	48	service	service	NOUN
taxlaw-2797	814	49	.	.	PUNCT
taxlaw-2797	815	1	certain	certain	ADJ
taxlaw-2797	815	2	goods	good	NOUN
taxlaw-2797	815	3	or	or	CCONJ
taxlaw-2797	815	4	services	service	NOUN
taxlaw-2797	815	5	may	may	AUX
taxlaw-2797	815	6	be	be	AUX
taxlaw-2797	815	7	difficult	difficult	ADJ
taxlaw-2797	815	8	to	to	PART
taxlaw-2797	815	9	tax	tax	VERB
taxlaw-2797	815	10	,	,	PUNCT
taxlaw-2797	815	11	or	or	CCONJ
taxlaw-2797	815	12	taxes	taxis	NOUN
taxlaw-2797	815	13	on	on	ADP
taxlaw-2797	815	14	these	these	DET
taxlaw-2797	815	15	goods	good	NOUN
taxlaw-2797	815	16	or	or	CCONJ
taxlaw-2797	815	17	services	service	NOUN
taxlaw-2797	815	18	may	may	AUX
taxlaw-2797	815	19	be	be	AUX
taxlaw-2797	815	20	difficult	difficult	ADJ
taxlaw-2797	815	21	to	to	PART
taxlaw-2797	815	22	enforce	enforce	VERB
taxlaw-2797	815	23	(	(	PUNCT
taxlaw-2797	815	24	for	for	ADP
taxlaw-2797	815	25	example	example	NOUN
taxlaw-2797	815	26	,	,	PUNCT
taxlaw-2797	815	27	due	due	ADP
taxlaw-2797	815	28	to	to	ADP
taxlaw-2797	815	29	monitoring	monitoring	NOUN
taxlaw-2797	815	30	or	or	CCONJ
taxlaw-2797	815	31	measurement	measurement	NOUN
taxlaw-2797	815	32	difficulties	difficulty	NOUN
taxlaw-2797	815	33	)	)	PUNCT
taxlaw-2797	815	34	.	.	PUNCT
taxlaw-2797	816	1	for	for	ADP
taxlaw-2797	816	2	example	example	NOUN
taxlaw-2797	816	3	,	,	PUNCT
taxlaw-2797	816	4	services	service	NOUN
taxlaw-2797	816	5	and	and	CCONJ
taxlaw-2797	816	6	intangible	intangible	ADJ
taxlaw-2797	816	7	property	property	NOUN
taxlaw-2797	816	8	are	be	AUX
taxlaw-2797	816	9	typically	typically	ADV
taxlaw-2797	816	10	not	not	PART
taxlaw-2797	816	11	taxed	tax	VERB
taxlaw-2797	816	12	under	under	ADP
taxlaw-2797	816	13	u.s	u.s	PROPN
taxlaw-2797	816	14	.	.	PROPN
taxlaw-2797	816	15	state	state	NOUN
taxlaw-2797	816	16	sales	sale	NOUN
taxlaw-2797	816	17	tax	tax	NOUN
taxlaw-2797	816	18	for	for	ADP
taxlaw-2797	816	19	this	this	DET
taxlaw-2797	816	20	reason;139	reason;139	ADJ
taxlaw-2797	816	21	financial	financial	ADJ
taxlaw-2797	816	22	services	service	NOUN
taxlaw-2797	816	23	are	be	AUX
taxlaw-2797	816	24	not	not	PART
taxlaw-2797	816	25	always	always	ADV
taxlaw-2797	816	26	taxed	tax	VERB
taxlaw-2797	816	27	under	under	ADP
taxlaw-2797	816	28	vat	vat	NOUN
taxlaw-2797	816	29	systems	system	NOUN
taxlaw-2797	816	30	for	for	ADP
taxlaw-2797	816	31	a	a	DET
taxlaw-2797	816	32	similar	similar	ADJ
taxlaw-2797	816	33	reason.140	reason.140	NOUN
taxlaw-2797	816	34	it	it	PRON
taxlaw-2797	816	35	should	should	AUX
taxlaw-2797	816	36	be	be	AUX
taxlaw-2797	816	37	clear	clear	ADJ
taxlaw-2797	816	38	,	,	PUNCT
taxlaw-2797	816	39	following	follow	VERB
taxlaw-2797	816	40	the	the	DET
taxlaw-2797	816	41	analysis	analysis	NOUN
taxlaw-2797	816	42	so	so	ADV
taxlaw-2797	816	43	far	far	ADV
taxlaw-2797	816	44	,	,	PUNCT
taxlaw-2797	816	45	that	that	SCONJ
taxlaw-2797	816	46	,	,	PUNCT
taxlaw-2797	816	47	to	to	ADP
taxlaw-2797	816	48	the	the	DET
taxlaw-2797	816	49	extent	extent	NOUN
taxlaw-2797	816	50	that	that	SCONJ
taxlaw-2797	816	51	consumption	consumption	NOUN
taxlaw-2797	816	52	tax	tax	NOUN
taxlaw-2797	816	53	rates	rate	NOUN
taxlaw-2797	816	54	are	be	AUX
taxlaw-2797	816	55	differentiated	differentiate	VERB
taxlaw-2797	816	56	due	due	ADP
taxlaw-2797	816	57	to	to	ADP
taxlaw-2797	816	58	either	either	CCONJ
taxlaw-2797	816	59	redistribution	redistribution	NOUN
taxlaw-2797	816	60	or	or	CCONJ
taxlaw-2797	816	61	complexity	complexity	NOUN
taxlaw-2797	816	62	issues	issue	NOUN
taxlaw-2797	816	63	,	,	PUNCT
taxlaw-2797	816	64	the	the	DET
taxlaw-2797	816	65	tax	tax	NOUN
taxlaw-2797	816	66	-	-	PUNCT
taxlaw-2797	816	67	exclusive	exclusive	ADJ
taxlaw-2797	816	68	pricing	pricing	NOUN
taxlaw-2797	816	69	option	option	NOUN
taxlaw-2797	816	70	may	may	AUX
taxlaw-2797	816	71	actually	actually	ADV
taxlaw-2797	816	72	be	be	AUX
taxlaw-2797	816	73	reinforced	reinforce	VERB
taxlaw-2797	816	74	.	.	PUNCT
taxlaw-2797	817	1	a	a	DET
taxlaw-2797	817	2	differentiated	differentiated	ADJ
taxlaw-2797	817	3	consumption	consumption	NOUN
taxlaw-2797	817	4	tax	tax	NOUN
taxlaw-2797	817	5	rate	rate	NOUN
taxlaw-2797	817	6	scheme	scheme	NOUN
taxlaw-2797	817	7	creates	create	VERB
taxlaw-2797	817	8	additional	additional	ADJ
taxlaw-2797	817	9	,	,	PUNCT
taxlaw-2797	817	10	excessive	excessive	ADJ
taxlaw-2797	817	11	substitution	substitution	NOUN
taxlaw-2797	817	12	toward	toward	ADP
taxlaw-2797	817	13	low	low	ADJ
taxlaw-2797	817	14	-	-	PUNCT
taxlaw-2797	817	15	tax	tax	NOUN
taxlaw-2797	817	16	commodities	commodity	NOUN
taxlaw-2797	817	17	.	.	PUNCT
taxlaw-2797	818	1	assuming	assume	VERB
taxlaw-2797	818	2	that	that	SCONJ
taxlaw-2797	818	3	substitution	substitution	NOUN
taxlaw-2797	818	4	is	be	AUX
taxlaw-2797	818	5	socially	socially	ADV
taxlaw-2797	818	6	undesirable	undesirable	ADJ
taxlaw-2797	818	7	—	—	PUNCT
taxlaw-2797	818	8	because	because	SCONJ
taxlaw-2797	818	9	the	the	DET
taxlaw-2797	818	10	reason	reason	NOUN
taxlaw-2797	818	11	for	for	ADP
taxlaw-2797	818	12	tax	tax	NOUN
taxlaw-2797	818	13	exemption	exemption	NOUN
taxlaw-2797	818	14	is	be	AUX
taxlaw-2797	818	15	redistribution	redistribution	NOUN
taxlaw-2797	818	16	or	or	CCONJ
taxlaw-2797	818	17	complexity	complexity	NOUN
taxlaw-2797	818	18	rather	rather	ADV
taxlaw-2797	818	19	than	than	ADP
taxlaw-2797	818	20	directing	direct	VERB
taxlaw-2797	818	21	behavior	behavior	NOUN
taxlaw-2797	818	22	—	—	PUNCT
taxlaw-2797	818	23	135	135	NUM
taxlaw-2797	818	24	.	.	PUNCT
taxlaw-2797	819	1	excise	excise	NOUN
taxlaw-2797	819	2	taxes	taxis	NOUN
taxlaw-2797	819	3	(	(	PUNCT
taxlaw-2797	819	4	and	and	CCONJ
taxlaw-2797	819	5	subsidies	subsidy	NOUN
taxlaw-2797	819	6	)	)	PUNCT
taxlaw-2797	819	7	such	such	ADJ
taxlaw-2797	819	8	as	as	ADP
taxlaw-2797	819	9	those	those	PRON
taxlaw-2797	819	10	mentioned	mention	VERB
taxlaw-2797	819	11	above	above	ADV
taxlaw-2797	819	12	(	(	PUNCT
taxlaw-2797	819	13	e.g.	e.g.	ADV
taxlaw-2797	819	14	,	,	PUNCT
taxlaw-2797	819	15	taxes	taxis	NOUN
taxlaw-2797	819	16	on	on	ADP
taxlaw-2797	819	17	alcohol	alcohol	NOUN
taxlaw-2797	819	18	,	,	PUNCT
taxlaw-2797	819	19	gas	gas	NOUN
taxlaw-2797	819	20	,	,	PUNCT
taxlaw-2797	819	21	and	and	CCONJ
taxlaw-2797	819	22	pollution	pollution	NOUN
taxlaw-2797	819	23	)	)	PUNCT
taxlaw-2797	819	24	are	be	AUX
taxlaw-2797	819	25	designed	design	VERB
taxlaw-2797	819	26	as	as	ADP
taxlaw-2797	819	27	a	a	DET
taxlaw-2797	819	28	separate	separate	ADJ
taxlaw-2797	819	29	consumption	consumption	NOUN
taxlaw-2797	819	30	tax	tax	NOUN
taxlaw-2797	819	31	mechanism	mechanism	NOUN
taxlaw-2797	819	32	.	.	PUNCT
taxlaw-2797	820	1	that	that	PRON
taxlaw-2797	820	2	is	is	ADV
taxlaw-2797	820	3	,	,	PUNCT
taxlaw-2797	820	4	it	it	PRON
taxlaw-2797	820	5	might	might	AUX
taxlaw-2797	820	6	be	be	AUX
taxlaw-2797	820	7	possible	possible	ADJ
taxlaw-2797	820	8	to	to	PART
taxlaw-2797	820	9	have	have	VERB
taxlaw-2797	820	10	a	a	DET
taxlaw-2797	820	11	uniform	uniform	ADJ
taxlaw-2797	820	12	-	-	PUNCT
taxlaw-2797	820	13	rate	rate	NOUN
taxlaw-2797	820	14	consumption	consumption	NOUN
taxlaw-2797	820	15	-	-	PUNCT
taxlaw-2797	820	16	tax	tax	NOUN
taxlaw-2797	820	17	system	system	NOUN
taxlaw-2797	820	18	under	under	ADP
taxlaw-2797	820	19	which	which	PRON
taxlaw-2797	820	20	taxes	taxis	NOUN
taxlaw-2797	820	21	are	be	AUX
taxlaw-2797	820	22	not	not	PART
taxlaw-2797	820	23	included	include	VERB
taxlaw-2797	820	24	in	in	ADP
taxlaw-2797	820	25	prices	price	NOUN
taxlaw-2797	820	26	,	,	PUNCT
taxlaw-2797	820	27	along	along	ADP
taxlaw-2797	820	28	with	with	ADP
taxlaw-2797	820	29	an	an	DET
taxlaw-2797	820	30	additional	additional	ADJ
taxlaw-2797	820	31	system	system	NOUN
taxlaw-2797	820	32	of	of	ADP
taxlaw-2797	820	33	specific	specific	ADJ
taxlaw-2797	820	34	excise	excise	NOUN
taxlaw-2797	820	35	taxes	taxis	NOUN
taxlaw-2797	820	36	and	and	CCONJ
taxlaw-2797	820	37	subsidies	subsidy	NOUN
taxlaw-2797	820	38	that	that	PRON
taxlaw-2797	820	39	are	be	AUX
taxlaw-2797	820	40	included	include	VERB
taxlaw-2797	820	41	in	in	ADP
taxlaw-2797	820	42	prices	price	NOUN
taxlaw-2797	820	43	.	.	PUNCT
taxlaw-2797	821	1	136	136	NUM
taxlaw-2797	821	2	.	.	PUNCT
taxlaw-2797	822	1	see	see	VERB
taxlaw-2797	822	2	copenhagen	copenhagen	PROPN
taxlaw-2797	822	3	economics	economics	PROPN
taxlaw-2797	822	4	,	,	PUNCT
taxlaw-2797	822	5	supra	supra	PROPN
taxlaw-2797	822	6	note	note	NOUN
taxlaw-2797	822	7	129	129	NUM
taxlaw-2797	822	8	,	,	PUNCT
taxlaw-2797	822	9	at	at	ADP
taxlaw-2797	822	10	29–33	29–33	NUM
taxlaw-2797	822	11	.	.	PUNCT
taxlaw-2797	823	1	137	137	NUM
taxlaw-2797	823	2	.	.	PUNCT
taxlaw-2797	824	1	i	i	PRON
taxlaw-2797	824	2	d.	d.	PROPN
taxlaw-2797	824	3	;	;	PUNCT
taxlaw-2797	824	4	tait	tait	PROPN
taxlaw-2797	824	5	,	,	PUNCT
taxlaw-2797	824	6	supra	supra	PROPN
taxlaw-2797	824	7	note	note	PROPN
taxlaw-2797	824	8	21	21	NUM
taxlaw-2797	824	9	,	,	PUNCT
taxlaw-2797	824	10	at	at	ADP
taxlaw-2797	824	11	58–68	58–68	NUM
taxlaw-2797	824	12	.	.	PUNCT
taxlaw-2797	824	13	138	138	NUM
taxlaw-2797	824	14	.	.	PUNCT
taxlaw-2797	825	1	louis	louis	PROPN
taxlaw-2797	825	2	kaplow	kaplow	PROPN
taxlaw-2797	825	3	,	,	PUNCT
taxlaw-2797	825	4	income	income	NOUN
taxlaw-2797	825	5	taxation	taxation	NOUN
taxlaw-2797	825	6	and	and	CCONJ
taxlaw-2797	825	7	government	government	NOUN
taxlaw-2797	825	8	policy	policy	NOUN
taxlaw-2797	825	9	(	(	PUNCT
taxlaw-2797	825	10	harvard	harvard	PROPN
taxlaw-2797	825	11	law	law	PROPN
taxlaw-2797	825	12	school	school	PROPN
taxlaw-2797	825	13	john	john	PROPN
taxlaw-2797	825	14	m.	m.	PROPN
taxlaw-2797	825	15	olin	olin	PROPN
taxlaw-2797	825	16	center	center	PROPN
taxlaw-2797	825	17	for	for	ADP
taxlaw-2797	825	18	law	law	NOUN
taxlaw-2797	825	19	,	,	PUNCT
taxlaw-2797	825	20	economics	economic	NOUN
taxlaw-2797	825	21	and	and	CCONJ
taxlaw-2797	825	22	business	business	NOUN
taxlaw-2797	825	23	discussion	discussion	NOUN
taxlaw-2797	825	24	paper	paper	NOUN
taxlaw-2797	825	25	series	series	PROPN
taxlaw-2797	825	26	no	no	PROPN
taxlaw-2797	825	27	.	.	PROPN
taxlaw-2797	825	28	518	518	NUM
taxlaw-2797	825	29	,	,	PUNCT
taxlaw-2797	825	30	at	at	ADP
taxlaw-2797	825	31	4	4	NUM
taxlaw-2797	825	32	2005	2005	NUM
taxlaw-2797	825	33	)	)	PUNCT
taxlaw-2797	825	34	,	,	PUNCT
taxlaw-2797	825	35	available	available	ADJ
taxlaw-2797	825	36	at	at	ADP
taxlaw-2797	825	37	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=825568	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=825568	PROPN
taxlaw-2797	825	38	(	(	PUNCT
taxlaw-2797	825	39	last	last	ADJ
taxlaw-2797	825	40	visited	visit	VERB
taxlaw-2797	825	41	may	may	PROPN
taxlaw-2797	825	42	14	14	NUM
taxlaw-2797	825	43	,	,	PUNCT
taxlaw-2797	825	44	2010	2010	NUM
taxlaw-2797	825	45	)	)	PUNCT
taxlaw-2797	825	46	.	.	PUNCT
taxlaw-2797	826	1	139	139	NUM
taxlaw-2797	826	2	.	.	PUNCT
taxlaw-2797	827	1	mikesell	mikesell	NOUN
taxlaw-2797	827	2	,	,	PUNCT
taxlaw-2797	827	3	supra	supra	PROPN
taxlaw-2797	827	4	note	note	NOUN
taxlaw-2797	827	5	33	33	NUM
taxlaw-2797	827	6	,	,	PUNCT
taxlaw-2797	827	7	at	at	ADP
taxlaw-2797	827	8	155–57	155–57	NUM
taxlaw-2797	827	9	;	;	PUNCT
taxlaw-2797	827	10	kirk	kirk	PROPN
taxlaw-2797	827	11	j.	j.	PROPN
taxlaw-2797	827	12	stark	stark	PROPN
taxlaw-2797	827	13	,	,	PUNCT
taxlaw-2797	827	14	the	the	DET
taxlaw-2797	827	15	uneasy	uneasy	ADJ
taxlaw-2797	827	16	case	case	NOUN
taxlaw-2797	827	17	for	for	ADP
taxlaw-2797	827	18	extending	extend	VERB
taxlaw-2797	827	19	the	the	DET
taxlaw-2797	827	20	sales	sale	NOUN
taxlaw-2797	827	21	tax	tax	NOUN
taxlaw-2797	827	22	to	to	ADP
taxlaw-2797	827	23	services	service	NOUN
taxlaw-2797	827	24	,	,	PUNCT
taxlaw-2797	827	25	30	30	NUM
taxlaw-2797	827	26	fla	fla	NOUN
taxlaw-2797	827	27	.	.	PUNCT
taxlaw-2797	828	1	st	st	PROPN
taxlaw-2797	828	2	.	.	PROPN
taxlaw-2797	828	3	u.	u.	PROPN
taxlaw-2797	828	4	l.	l.	PROPN
taxlaw-2797	828	5	rev	rev	PROPN
taxlaw-2797	828	6	.	.	PROPN
taxlaw-2797	828	7	435	435	NUM
taxlaw-2797	828	8	,	,	PUNCT
taxlaw-2797	828	9	451–58	451–58	PROPN
taxlaw-2797	828	10	(	(	PUNCT
taxlaw-2797	828	11	2003	2003	NUM
taxlaw-2797	828	12	)	)	PUNCT
taxlaw-2797	828	13	(	(	PUNCT
taxlaw-2797	828	14	investigating	investigate	VERB
taxlaw-2797	828	15	the	the	DET
taxlaw-2797	828	16	problems	problem	NOUN
taxlaw-2797	828	17	of	of	ADP
taxlaw-2797	828	18	broadening	broaden	VERB
taxlaw-2797	828	19	the	the	DET
taxlaw-2797	828	20	sales	sale	NOUN
taxlaw-2797	828	21	tax	tax	NOUN
taxlaw-2797	828	22	to	to	PART
taxlaw-2797	828	23	encompass	encompass	VERB
taxlaw-2797	828	24	services	service	NOUN
taxlaw-2797	828	25	)	)	PUNCT
taxlaw-2797	828	26	.	.	PUNCT
taxlaw-2797	829	1	140	140	NUM
taxlaw-2797	829	2	.	.	PUNCT
taxlaw-2797	829	3	see	see	VERB
taxlaw-2797	829	4	,	,	PUNCT
taxlaw-2797	829	5	e.g.	e.g.	ADV
taxlaw-2797	829	6	,	,	PUNCT
taxlaw-2797	829	7	tait	tait	PROPN
taxlaw-2797	829	8	,	,	PUNCT
taxlaw-2797	829	9	supra	supra	PROPN
taxlaw-2797	829	10	note	note	PROPN
taxlaw-2797	829	11	21	21	NUM
taxlaw-2797	829	12	,	,	PUNCT
taxlaw-2797	829	13	at	at	ADP
taxlaw-2797	829	14	92–99	92–99	NUM
taxlaw-2797	829	15	.	.	PUNCT
taxlaw-2797	830	1	2010	2010	NUM
taxlaw-2797	830	2	]	]	PUNCT
taxlaw-2797	830	3	tax	tax	NOUN
taxlaw-2797	830	4	-	-	PUNCT
taxlaw-2797	830	5	exclusive	exclusive	ADJ
taxlaw-2797	830	6	prici	prici	NOUN
taxlaw-2797	830	7	�	�	PROPN
taxlaw-2797	830	8	g	g	PROPN
taxlaw-2797	830	9	253	253	NUM
taxlaw-2797	830	10	society	society	NOUN
taxlaw-2797	830	11	might	might	AUX
taxlaw-2797	830	12	be	be	AUX
taxlaw-2797	830	13	better	well	ADJ
taxlaw-2797	830	14	off	off	ADP
taxlaw-2797	830	15	with	with	ADP
taxlaw-2797	830	16	a	a	DET
taxlaw-2797	830	17	“	"	PUNCT
taxlaw-2797	830	18	misleading	misleading	ADJ
taxlaw-2797	830	19	”	"	PUNCT
taxlaw-2797	830	20	tax	tax	NOUN
taxlaw-2797	830	21	-	-	PUNCT
taxlaw-2797	830	22	exclusive	exclusive	ADJ
taxlaw-2797	830	23	price	price	NOUN
taxlaw-2797	830	24	system.141	system.141	NOUN
taxlaw-2797	830	25	under	under	ADP
taxlaw-2797	830	26	this	this	DET
taxlaw-2797	830	27	system	system	NOUN
taxlaw-2797	830	28	,	,	PUNCT
taxlaw-2797	830	29	certain	certain	ADJ
taxlaw-2797	830	30	commodities	commodity	NOUN
taxlaw-2797	830	31	are	be	AUX
taxlaw-2797	830	32	not	not	PART
taxlaw-2797	830	33	burdened	burden	VERB
taxlaw-2797	830	34	by	by	ADP
taxlaw-2797	830	35	taxes	taxis	NOUN
taxlaw-2797	830	36	,	,	PUNCT
taxlaw-2797	830	37	while	while	SCONJ
taxlaw-2797	830	38	taxes	taxis	NOUN
taxlaw-2797	830	39	on	on	ADP
taxlaw-2797	830	40	the	the	DET
taxlaw-2797	830	41	remainder	remainder	NOUN
taxlaw-2797	830	42	of	of	ADP
taxlaw-2797	830	43	commodities	commodity	NOUN
taxlaw-2797	830	44	are	be	AUX
taxlaw-2797	830	45	ignored	ignore	VERB
taxlaw-2797	830	46	due	due	ADJ
taxlaw-2797	830	47	to	to	ADP
taxlaw-2797	830	48	confusion	confusion	NOUN
taxlaw-2797	830	49	.	.	PUNCT
taxlaw-2797	831	1	this	this	DET
taxlaw-2797	831	2	results	result	VERB
taxlaw-2797	831	3	in	in	ADP
taxlaw-2797	831	4	no	no	DET
taxlaw-2797	831	5	distortion	distortion	NOUN
taxlaw-2797	831	6	due	due	ADP
taxlaw-2797	831	7	to	to	ADP
taxlaw-2797	831	8	redistribution	redistribution	NOUN
taxlaw-2797	831	9	or	or	CCONJ
taxlaw-2797	831	10	complexity	complexity	NOUN
taxlaw-2797	831	11	;	;	PUNCT
taxlaw-2797	831	12	a	a	DET
taxlaw-2797	831	13	differentiated	differentiated	ADJ
taxlaw-2797	831	14	tax	tax	NOUN
taxlaw-2797	831	15	rate	rate	NOUN
taxlaw-2797	831	16	can	can	AUX
taxlaw-2797	831	17	help	help	VERB
taxlaw-2797	831	18	the	the	DET
taxlaw-2797	831	19	poor	poor	ADJ
taxlaw-2797	831	20	or	or	CCONJ
taxlaw-2797	831	21	relieve	relieve	VERB
taxlaw-2797	831	22	complexity	complexity	NOUN
taxlaw-2797	831	23	,	,	PUNCT
taxlaw-2797	831	24	while	while	SCONJ
taxlaw-2797	831	25	inducing	induce	VERB
taxlaw-2797	831	26	no	no	DET
taxlaw-2797	831	27	substitution	substitution	NOUN
taxlaw-2797	831	28	toward	toward	ADP
taxlaw-2797	831	29	the	the	DET
taxlaw-2797	831	30	non	non	ADJ
taxlaw-2797	831	31	-	-	ADJ
taxlaw-2797	831	32	taxed	taxed	ADJ
taxlaw-2797	831	33	or	or	CCONJ
taxlaw-2797	831	34	lower	lower	ADV
taxlaw-2797	831	35	-	-	PUNCT
taxlaw-2797	831	36	taxed	tax	VERB
taxlaw-2797	831	37	commodities.142	commodities.142	NOUN
taxlaw-2797	831	38	in	in	ADP
taxlaw-2797	831	39	sum	sum	NOUN
taxlaw-2797	831	40	,	,	PUNCT
taxlaw-2797	831	41	the	the	DET
taxlaw-2797	831	42	principal	principal	ADJ
taxlaw-2797	831	43	theory	theory	NOUN
taxlaw-2797	831	44	supporting	support	VERB
taxlaw-2797	831	45	the	the	DET
taxlaw-2797	831	46	notion	notion	NOUN
taxlaw-2797	831	47	of	of	ADP
taxlaw-2797	831	48	tax	tax	NOUN
taxlaw-2797	831	49	-	-	PUNCT
taxlaw-2797	831	50	inclusive	inclusive	ADJ
taxlaw-2797	831	51	pricing	pricing	NOUN
taxlaw-2797	831	52	is	be	AUX
taxlaw-2797	831	53	most	most	ADV
taxlaw-2797	831	54	likely	likely	ADV
taxlaw-2797	831	55	based	base	VERB
taxlaw-2797	831	56	on	on	ADP
taxlaw-2797	831	57	a	a	DET
taxlaw-2797	831	58	specific	specific	ADJ
taxlaw-2797	831	59	goal	goal	NOUN
taxlaw-2797	831	60	of	of	ADP
taxlaw-2797	831	61	regulating	regulate	VERB
taxlaw-2797	831	62	behavior	behavior	NOUN
taxlaw-2797	831	63	.	.	PUNCT
taxlaw-2797	832	1	acknowledging	acknowledge	VERB
taxlaw-2797	832	2	this	this	PRON
taxlaw-2797	832	3	helps	help	VERB
taxlaw-2797	832	4	us	we	PRON
taxlaw-2797	832	5	draw	draw	VERB
taxlaw-2797	832	6	two	two	NUM
taxlaw-2797	832	7	conclusions	conclusion	NOUN
taxlaw-2797	832	8	.	.	PUNCT
taxlaw-2797	833	1	first	first	ADV
taxlaw-2797	833	2	,	,	PUNCT
taxlaw-2797	833	3	the	the	DET
taxlaw-2797	833	4	scope	scope	NOUN
taxlaw-2797	833	5	of	of	ADP
taxlaw-2797	833	6	prescribing	prescribe	VERB
taxlaw-2797	833	7	tax	tax	NOUN
taxlaw-2797	833	8	-	-	PUNCT
taxlaw-2797	833	9	inclusive	inclusive	ADJ
taxlaw-2797	833	10	pricing	pricing	NOUN
taxlaw-2797	833	11	is	be	AUX
taxlaw-2797	833	12	more	more	ADV
taxlaw-2797	833	13	limited	limited	ADJ
taxlaw-2797	833	14	than	than	ADP
taxlaw-2797	833	15	what	what	PRON
taxlaw-2797	833	16	is	be	AUX
taxlaw-2797	833	17	envisioned	envision	VERB
taxlaw-2797	833	18	under	under	ADP
taxlaw-2797	833	19	the	the	DET
taxlaw-2797	833	20	“	"	PUNCT
taxlaw-2797	833	21	consumer	consumer	NOUN
taxlaw-2797	833	22	confusion	confusion	NOUN
taxlaw-2797	833	23	”	"	PUNCT
taxlaw-2797	833	24	hypothesis	hypothesis	NOUN
taxlaw-2797	833	25	.	.	PUNCT
taxlaw-2797	834	1	consumption	consumption	NOUN
taxlaw-2797	834	2	taxes	taxis	NOUN
taxlaw-2797	834	3	are	be	AUX
taxlaw-2797	834	4	mostly	mostly	ADV
taxlaw-2797	834	5	designed	design	VERB
taxlaw-2797	834	6	with	with	ADP
taxlaw-2797	834	7	non	non	ADJ
taxlaw-2797	834	8	-	-	ADJ
taxlaw-2797	834	9	regulatory	regulatory	ADJ
taxlaw-2797	834	10	goals	goal	NOUN
taxlaw-2797	834	11	in	in	ADP
taxlaw-2797	834	12	mind.143	mind.143	PROPN
taxlaw-2797	834	13	second	second	ADJ
taxlaw-2797	834	14	,	,	PUNCT
taxlaw-2797	834	15	price	price	NOUN
taxlaw-2797	834	16	indication	indication	NOUN
taxlaw-2797	834	17	laws	law	NOUN
taxlaw-2797	834	18	should	should	AUX
taxlaw-2797	834	19	not	not	PART
taxlaw-2797	834	20	necessarily	necessarily	ADV
taxlaw-2797	834	21	aim	aim	VERB
taxlaw-2797	834	22	to	to	PART
taxlaw-2797	834	23	prevent	prevent	VERB
taxlaw-2797	834	24	consumer	consumer	NOUN
taxlaw-2797	834	25	confusion	confusion	NOUN
taxlaw-2797	834	26	in	in	ADP
taxlaw-2797	834	27	general	general	ADJ
taxlaw-2797	834	28	,	,	PUNCT
taxlaw-2797	834	29	but	but	CCONJ
taxlaw-2797	834	30	may	may	AUX
taxlaw-2797	834	31	rather	rather	ADV
taxlaw-2797	834	32	attempt	attempt	VERB
taxlaw-2797	834	33	to	to	PART
taxlaw-2797	834	34	reinforce	reinforce	VERB
taxlaw-2797	834	35	the	the	DET
taxlaw-2797	834	36	regulatory	regulatory	ADJ
taxlaw-2797	834	37	function	function	NOUN
taxlaw-2797	834	38	of	of	ADP
taxlaw-2797	834	39	taxes	taxis	NOUN
taxlaw-2797	834	40	.	.	PUNCT
taxlaw-2797	835	1	a	a	DET
taxlaw-2797	835	2	corollary	corollary	NOUN
taxlaw-2797	835	3	of	of	ADP
taxlaw-2797	835	4	this	this	DET
taxlaw-2797	835	5	conclusion	conclusion	NOUN
taxlaw-2797	835	6	is	be	AUX
taxlaw-2797	835	7	that	that	SCONJ
taxlaw-2797	835	8	the	the	DET
taxlaw-2797	835	9	focal	focal	ADJ
taxlaw-2797	835	10	location	location	NOUN
taxlaw-2797	835	11	of	of	ADP
taxlaw-2797	835	12	tax	tax	NOUN
taxlaw-2797	835	13	-	-	PUNCT
taxlaw-2797	835	14	inclusive	inclusive	ADJ
taxlaw-2797	835	15	regulation	regulation	NOUN
taxlaw-2797	835	16	should	should	AUX
taxlaw-2797	835	17	be	be	AUX
taxlaw-2797	835	18	within	within	ADP
taxlaw-2797	835	19	tax	tax	NOUN
taxlaw-2797	835	20	law	law	NOUN
taxlaw-2797	835	21	,	,	PUNCT
taxlaw-2797	835	22	rather	rather	ADV
taxlaw-2797	835	23	than	than	ADP
taxlaw-2797	835	24	in	in	ADP
taxlaw-2797	835	25	consumer	consumer	NOUN
taxlaw-2797	835	26	protection	protection	NOUN
taxlaw-2797	835	27	law	law	NOUN
taxlaw-2797	835	28	.	.	PUNCT
taxlaw-2797	836	1	v.	v.	ADP
taxlaw-2797	836	2	extensions	extension	NOUN
taxlaw-2797	836	3	a.	a.	NOUN
taxlaw-2797	836	4	income	income	NOUN
taxlaw-2797	836	5	-	-	PUNCT
taxlaw-2797	836	6	based	base	VERB
taxlaw-2797	836	7	taxes	taxis	NOUN
taxlaw-2797	836	8	the	the	DET
taxlaw-2797	836	9	price	price	NOUN
taxlaw-2797	836	10	of	of	ADP
taxlaw-2797	836	11	effort	effort	NOUN
taxlaw-2797	836	12	—	—	PUNCT
taxlaw-2797	836	13	that	that	ADV
taxlaw-2797	836	14	is	be	AUX
taxlaw-2797	836	15	,	,	PUNCT
taxlaw-2797	836	16	work	work	NOUN
taxlaw-2797	836	17	—	—	PUNCT
taxlaw-2797	836	18	is	be	AUX
taxlaw-2797	836	19	typically	typically	ADV
taxlaw-2797	836	20	stated	state	VERB
taxlaw-2797	836	21	gross	gross	ADJ
taxlaw-2797	836	22	-	-	PUNCT
taxlaw-2797	836	23	of	of	ADP
taxlaw-2797	836	24	-	-	PUNCT
taxlaw-2797	836	25	tax	tax	NOUN
taxlaw-2797	836	26	and	and	CCONJ
taxlaw-2797	836	27	the	the	DET
taxlaw-2797	836	28	tax	tax	NOUN
taxlaw-2797	836	29	burden	burden	NOUN
taxlaw-2797	836	30	on	on	ADP
taxlaw-2797	836	31	work	work	NOUN
taxlaw-2797	836	32	effort	effort	NOUN
taxlaw-2797	836	33	is	be	AUX
taxlaw-2797	836	34	not	not	PART
taxlaw-2797	836	35	separately	separately	ADV
taxlaw-2797	836	36	stated	state	VERB
taxlaw-2797	836	37	.	.	PUNCT
taxlaw-2797	837	1	accordingly	accordingly	ADV
taxlaw-2797	837	2	,	,	PUNCT
taxlaw-2797	837	3	a	a	DET
taxlaw-2797	837	4	consistent	consistent	ADJ
taxlaw-2797	837	5	approach	approach	NOUN
taxlaw-2797	837	6	to	to	ADP
taxlaw-2797	837	7	individual	individual	ADJ
taxlaw-2797	837	8	cognitive	cognitive	ADJ
taxlaw-2797	837	9	biases	bias	NOUN
taxlaw-2797	837	10	—	—	PUNCT
taxlaw-2797	837	11	which	which	PRON
taxlaw-2797	837	12	supports	support	VERB
taxlaw-2797	837	13	a	a	DET
taxlaw-2797	837	14	“	"	PUNCT
taxlaw-2797	837	15	consumer	consumer	NOUN
taxlaw-2797	837	16	confusion	confusion	NOUN
taxlaw-2797	837	17	”	"	PUNCT
taxlaw-2797	837	18	hypothesis	hypothesis	NOUN
taxlaw-2797	837	19	—	—	PUNCT
taxlaw-2797	837	20	would	would	AUX
taxlaw-2797	837	21	posit	posit	VERB
taxlaw-2797	837	22	an	an	DET
taxlaw-2797	837	23	analogous	analogous	ADJ
taxlaw-2797	837	24	argument	argument	NOUN
taxlaw-2797	837	25	in	in	ADP
taxlaw-2797	837	26	the	the	DET
taxlaw-2797	837	27	individual	individual	ADJ
taxlaw-2797	837	28	-	-	PUNCT
taxlaw-2797	837	29	worker	worker	NOUN
taxlaw-2797	837	30	case	case	NOUN
taxlaw-2797	837	31	:	:	PUNCT
taxlaw-2797	837	32	“	"	PUNCT
taxlaw-2797	837	33	worker	worker	NOUN
taxlaw-2797	837	34	confusion	confusion	NOUN
taxlaw-2797	837	35	”	"	PUNCT
taxlaw-2797	837	36	or	or	CCONJ
taxlaw-2797	837	37	“	"	PUNCT
taxlaw-2797	837	38	worker	worker	NOUN
taxlaw-2797	837	39	over	over	ADP
taxlaw-2797	837	40	-	-	PUNCT
taxlaw-2797	837	41	valuation	valuation	NOUN
taxlaw-2797	837	42	”	"	PUNCT
taxlaw-2797	837	43	hypothesis	hypothesis	NOUN
taxlaw-2797	837	44	.	.	PUNCT
taxlaw-2797	838	1	suppliers	supplier	NOUN
taxlaw-2797	838	2	of	of	ADP
taxlaw-2797	838	3	work	work	NOUN
taxlaw-2797	838	4	may	may	AUX
taxlaw-2797	838	5	be	be	AUX
taxlaw-2797	838	6	confused	confuse	VERB
taxlaw-2797	838	7	or	or	CCONJ
taxlaw-2797	838	8	misled	mislead	VERB
taxlaw-2797	838	9	by	by	ADP
taxlaw-2797	838	10	gross	gross	ADJ
taxlaw-2797	838	11	-	-	PUNCT
taxlaw-2797	838	12	of	of	ADP
taxlaw-2797	838	13	-	-	PUNCT
taxlaw-2797	838	14	tax	tax	NOUN
taxlaw-2797	838	15	salaries	salary	NOUN
taxlaw-2797	838	16	that	that	PRON
taxlaw-2797	838	17	are	be	AUX
taxlaw-2797	838	18	offered	offer	VERB
taxlaw-2797	838	19	in	in	ADP
taxlaw-2797	838	20	the	the	DET
taxlaw-2797	838	21	market	market	NOUN
taxlaw-2797	838	22	.	.	PUNCT
taxlaw-2797	839	1	an	an	DET
taxlaw-2797	839	2	individual	individual	NOUN
taxlaw-2797	839	3	who	who	PRON
taxlaw-2797	839	4	offers	offer	VERB
taxlaw-2797	839	5	her	her	PRON
taxlaw-2797	839	6	human	human	ADJ
taxlaw-2797	839	7	capital	capital	NOUN
taxlaw-2797	839	8	in	in	ADP
taxlaw-2797	839	9	the	the	DET
taxlaw-2797	839	10	market	market	NOUN
taxlaw-2797	839	11	may	may	AUX
taxlaw-2797	839	12	be	be	AUX
taxlaw-2797	839	13	misled	mislead	VERB
taxlaw-2797	839	14	to	to	PART
taxlaw-2797	839	15	believe	believe	VERB
taxlaw-2797	839	16	that	that	SCONJ
taxlaw-2797	839	17	the	the	DET
taxlaw-2797	839	18	return	return	NOUN
taxlaw-2797	839	19	is	be	AUX
taxlaw-2797	839	20	higher	high	ADJ
taxlaw-2797	839	21	than	than	SCONJ
taxlaw-2797	839	22	it	it	PRON
taxlaw-2797	839	23	actually	actually	ADV
taxlaw-2797	839	24	is	be	AUX
taxlaw-2797	839	25	net	net	NOUN
taxlaw-2797	839	26	of	of	ADP
taxlaw-2797	839	27	wage	wage	NOUN
taxlaw-2797	839	28	taxes	taxis	NOUN
taxlaw-2797	839	29	,	,	PUNCT
taxlaw-2797	839	30	and	and	CCONJ
taxlaw-2797	839	31	hence	hence	ADV
taxlaw-2797	839	32	would	would	AUX
taxlaw-2797	839	33	choose	choose	VERB
taxlaw-2797	839	34	to	to	PART
taxlaw-2797	839	35	work	work	VERB
taxlaw-2797	839	36	(	(	PUNCT
taxlaw-2797	839	37	and	and	CCONJ
taxlaw-2797	839	38	invest	invest	VERB
taxlaw-2797	839	39	141	141	NUM
taxlaw-2797	839	40	.	.	PUNCT
taxlaw-2797	840	1	although	although	SCONJ
taxlaw-2797	840	2	it	it	PRON
taxlaw-2797	840	3	is	be	AUX
taxlaw-2797	840	4	not	not	PART
taxlaw-2797	840	5	a	a	DET
taxlaw-2797	840	6	necessary	necessary	ADJ
taxlaw-2797	840	7	result	result	NOUN
taxlaw-2797	840	8	under	under	ADP
taxlaw-2797	840	9	the	the	DET
taxlaw-2797	840	10	theory	theory	NOUN
taxlaw-2797	840	11	of	of	ADP
taxlaw-2797	840	12	second	second	ADV
taxlaw-2797	840	13	-	-	PUNCT
taxlaw-2797	840	14	best	good	ADJ
taxlaw-2797	840	15	,	,	PUNCT
taxlaw-2797	840	16	there	there	PRON
taxlaw-2797	840	17	is	be	VERB
taxlaw-2797	840	18	no	no	DET
taxlaw-2797	840	19	reason	reason	NOUN
taxlaw-2797	840	20	to	to	PART
taxlaw-2797	840	21	believe	believe	VERB
taxlaw-2797	840	22	,	,	PUNCT
taxlaw-2797	840	23	in	in	ADP
taxlaw-2797	840	24	this	this	DET
taxlaw-2797	840	25	case	case	NOUN
taxlaw-2797	840	26	,	,	PUNCT
taxlaw-2797	840	27	that	that	SCONJ
taxlaw-2797	840	28	the	the	DET
taxlaw-2797	840	29	additional	additional	ADJ
taxlaw-2797	840	30	tax	tax	NOUN
taxlaw-2797	840	31	distortion	distortion	NOUN
taxlaw-2797	840	32	(	(	PUNCT
taxlaw-2797	840	33	i.e.	i.e.	X
taxlaw-2797	840	34	,	,	PUNCT
taxlaw-2797	840	35	due	due	ADP
taxlaw-2797	840	36	to	to	ADP
taxlaw-2797	840	37	complexity	complexity	NOUN
taxlaw-2797	840	38	or	or	CCONJ
taxlaw-2797	840	39	redistribution	redistribution	NOUN
taxlaw-2797	840	40	)	)	PUNCT
taxlaw-2797	840	41	may	may	AUX
taxlaw-2797	840	42	increase	increase	VERB
taxlaw-2797	840	43	welfare	welfare	NOUN
taxlaw-2797	840	44	.	.	PUNCT
taxlaw-2797	841	1	142	142	NUM
taxlaw-2797	841	2	.	.	PUNCT
taxlaw-2797	842	1	admittedly	admittedly	ADV
taxlaw-2797	842	2	,	,	PUNCT
taxlaw-2797	842	3	the	the	DET
taxlaw-2797	842	4	same	same	ADJ
taxlaw-2797	842	5	caveats	caveat	NOUN
taxlaw-2797	842	6	(	(	PUNCT
taxlaw-2797	842	7	see	see	VERB
taxlaw-2797	842	8	supra	supra	ADJ
taxlaw-2797	842	9	text	text	NOUN
taxlaw-2797	842	10	accompanying	accompanying	ADJ
taxlaw-2797	842	11	notes	note	NOUN
taxlaw-2797	842	12	104	104	NUM
taxlaw-2797	842	13	,	,	PUNCT
taxlaw-2797	842	14	105	105	NUM
taxlaw-2797	842	15	)	)	PUNCT
taxlaw-2797	842	16	similarly	similarly	ADV
taxlaw-2797	842	17	apply	apply	VERB
taxlaw-2797	842	18	to	to	ADP
taxlaw-2797	842	19	this	this	DET
taxlaw-2797	842	20	case	case	NOUN
taxlaw-2797	842	21	.	.	PUNCT
taxlaw-2797	843	1	143	143	NUM
taxlaw-2797	843	2	.	.	PUNCT
taxlaw-2797	844	1	the	the	DET
taxlaw-2797	844	2	analysis	analysis	NOUN
taxlaw-2797	844	3	focused	focus	VERB
taxlaw-2797	844	4	only	only	ADV
taxlaw-2797	844	5	on	on	ADP
taxlaw-2797	844	6	public	public	ADJ
taxlaw-2797	844	7	-	-	PUNCT
taxlaw-2797	844	8	interest	interest	NOUN
taxlaw-2797	844	9	-	-	PUNCT
taxlaw-2797	844	10	based	base	VERB
taxlaw-2797	844	11	reasons	reason	NOUN
taxlaw-2797	844	12	for	for	ADP
taxlaw-2797	844	13	designing	design	VERB
taxlaw-2797	844	14	a	a	DET
taxlaw-2797	844	15	differentiated	differentiated	ADJ
taxlaw-2797	844	16	tax	tax	NOUN
taxlaw-2797	844	17	scheme	scheme	NOUN
taxlaw-2797	844	18	—	—	PUNCT
taxlaw-2797	844	19	i.e.	i.e.	X
taxlaw-2797	844	20	,	,	PUNCT
taxlaw-2797	844	21	regulating	regulate	VERB
taxlaw-2797	844	22	behavior	behavior	NOUN
taxlaw-2797	844	23	,	,	PUNCT
taxlaw-2797	844	24	redistribution	redistribution	NOUN
taxlaw-2797	844	25	,	,	PUNCT
taxlaw-2797	844	26	and	and	CCONJ
taxlaw-2797	844	27	complexity	complexity	NOUN
taxlaw-2797	844	28	.	.	PUNCT
taxlaw-2797	845	1	privateinterest	privateinter	ADJ
taxlaw-2797	845	2	reasons	reason	NOUN
taxlaw-2797	845	3	—	—	PUNCT
taxlaw-2797	845	4	e.g.	e.g.	ADV
taxlaw-2797	845	5	,	,	PUNCT
taxlaw-2797	845	6	assisting	assist	VERB
taxlaw-2797	845	7	a	a	DET
taxlaw-2797	845	8	particular	particular	ADJ
taxlaw-2797	845	9	industry	industry	NOUN
taxlaw-2797	845	10	—	—	PUNCT
taxlaw-2797	845	11	may	may	AUX
taxlaw-2797	845	12	be	be	AUX
taxlaw-2797	845	13	suggested	suggest	VERB
taxlaw-2797	845	14	as	as	ADV
taxlaw-2797	845	15	well	well	ADV
taxlaw-2797	845	16	.	.	PUNCT
taxlaw-2797	846	1	to	to	ADP
taxlaw-2797	846	2	the	the	DET
taxlaw-2797	846	3	extent	extent	NOUN
taxlaw-2797	846	4	that	that	SCONJ
taxlaw-2797	846	5	private	private	ADJ
taxlaw-2797	846	6	interests	interest	NOUN
taxlaw-2797	846	7	influence	influence	VERB
taxlaw-2797	846	8	the	the	DET
taxlaw-2797	846	9	design	design	NOUN
taxlaw-2797	846	10	of	of	ADP
taxlaw-2797	846	11	consumption	consumption	NOUN
taxlaw-2797	846	12	taxes	taxis	NOUN
taxlaw-2797	846	13	,	,	PUNCT
taxlaw-2797	846	14	the	the	DET
taxlaw-2797	846	15	conclusion	conclusion	NOUN
taxlaw-2797	846	16	is	be	AUX
taxlaw-2797	846	17	similar	similar	ADJ
taxlaw-2797	846	18	:	:	PUNCT
taxlaw-2797	846	19	taxes	taxis	NOUN
taxlaw-2797	846	20	should	should	AUX
taxlaw-2797	846	21	not	not	PART
taxlaw-2797	846	22	be	be	AUX
taxlaw-2797	846	23	included	include	VERB
taxlaw-2797	846	24	in	in	ADP
taxlaw-2797	846	25	prices	price	NOUN
taxlaw-2797	846	26	because	because	SCONJ
taxlaw-2797	846	27	the	the	DET
taxlaw-2797	846	28	differentiated	differentiated	ADJ
taxlaw-2797	846	29	tax	tax	NOUN
taxlaw-2797	846	30	rate	rate	NOUN
taxlaw-2797	846	31	would	would	AUX
taxlaw-2797	846	32	cause	cause	VERB
taxlaw-2797	846	33	an	an	DET
taxlaw-2797	846	34	unwanted	unwanted	ADJ
taxlaw-2797	846	35	substitution	substitution	NOUN
taxlaw-2797	846	36	effect	effect	NOUN
taxlaw-2797	846	37	.	.	PUNCT
taxlaw-2797	847	1	254	254	NUM
taxlaw-2797	847	2	columbia	columbia	PROPN
taxlaw-2797	847	3	jour	jour	PROPN
taxlaw-2797	847	4	�	�	PROPN
taxlaw-2797	847	5	al	al	PROPN
taxlaw-2797	847	6	of	of	ADP
taxlaw-2797	847	7	tax	tax	NOUN
taxlaw-2797	847	8	law	law	NOUN
taxlaw-2797	847	9	[	[	X
taxlaw-2797	847	10	vol	vol	NOUN
taxlaw-2797	847	11	.	.	PUNCT
taxlaw-2797	847	12	1:218	1:218	NUM
taxlaw-2797	847	13	in	in	ADP
taxlaw-2797	847	14	human	human	ADJ
taxlaw-2797	847	15	capital	capital	NOUN
taxlaw-2797	847	16	)	)	PUNCT
taxlaw-2797	847	17	too	too	ADV
taxlaw-2797	847	18	much	much	ADV
taxlaw-2797	847	19	.	.	PUNCT
taxlaw-2797	848	1	a	a	DET
taxlaw-2797	848	2	“	"	PUNCT
taxlaw-2797	848	3	worker	worker	NOUN
taxlaw-2797	848	4	protection	protection	NOUN
taxlaw-2797	848	5	”	"	PUNCT
taxlaw-2797	848	6	measure	measure	NOUN
taxlaw-2797	848	7	can	can	AUX
taxlaw-2797	848	8	take	take	VERB
taxlaw-2797	848	9	the	the	DET
taxlaw-2797	848	10	form	form	NOUN
taxlaw-2797	848	11	of	of	ADP
taxlaw-2797	848	12	“	"	PUNCT
taxlaw-2797	848	13	salary	salary	NOUN
taxlaw-2797	848	14	indication	indication	NOUN
taxlaw-2797	848	15	”	"	PUNCT
taxlaw-2797	848	16	regulation	regulation	NOUN
taxlaw-2797	848	17	that	that	PRON
taxlaw-2797	848	18	requires	require	VERB
taxlaw-2797	848	19	presentation	presentation	NOUN
taxlaw-2797	848	20	of	of	ADP
taxlaw-2797	848	21	only	only	ADJ
taxlaw-2797	848	22	netof	netof	ADJ
taxlaw-2797	848	23	-	-	PUNCT
taxlaw-2797	848	24	tax	tax	NOUN
taxlaw-2797	848	25	salaries	salary	NOUN
taxlaw-2797	848	26	.	.	PUNCT
taxlaw-2797	849	1	presumably	presumably	ADV
taxlaw-2797	849	2	,	,	PUNCT
taxlaw-2797	849	3	the	the	DET
taxlaw-2797	849	4	reason	reason	NOUN
taxlaw-2797	849	5	that	that	PRON
taxlaw-2797	849	6	no	no	DET
taxlaw-2797	849	7	“	"	PUNCT
taxlaw-2797	849	8	salary	salary	NOUN
taxlaw-2797	849	9	indication	indication	NOUN
taxlaw-2797	849	10	”	"	PUNCT
taxlaw-2797	849	11	regulation	regulation	NOUN
taxlaw-2797	849	12	is	be	AUX
taxlaw-2797	849	13	advocated	advocate	VERB
taxlaw-2797	849	14	is	be	AUX
taxlaw-2797	849	15	its	its	PRON
taxlaw-2797	849	16	relative	relative	ADJ
taxlaw-2797	849	17	complexity	complexity	NOUN
taxlaw-2797	849	18	.	.	PUNCT
taxlaw-2797	850	1	because	because	SCONJ
taxlaw-2797	850	2	income	income	NOUN
taxlaw-2797	850	3	taxes	taxis	NOUN
taxlaw-2797	850	4	are	be	AUX
taxlaw-2797	850	5	far	far	ADV
taxlaw-2797	850	6	from	from	ADP
taxlaw-2797	850	7	uniform	uniform	NOUN
taxlaw-2797	850	8	across	across	ADP
taxlaw-2797	850	9	equal	equal	ADJ
taxlaw-2797	850	10	-	-	PUNCT
taxlaw-2797	850	11	income	income	NOUN
taxlaw-2797	850	12	taxpayers	taxpayer	NOUN
taxlaw-2797	850	13	,	,	PUNCT
taxlaw-2797	850	14	net	net	NOUN
taxlaw-2797	850	15	-	-	PUNCT
taxlaw-2797	850	16	of	of	ADP
taxlaw-2797	850	17	-	-	PUNCT
taxlaw-2797	850	18	tax	tax	NOUN
taxlaw-2797	850	19	indications	indication	NOUN
taxlaw-2797	850	20	would	would	AUX
taxlaw-2797	850	21	require	require	VERB
taxlaw-2797	850	22	gathering	gathering	NOUN
taxlaw-2797	850	23	and	and	CCONJ
taxlaw-2797	850	24	processing	process	VERB
taxlaw-2797	850	25	individual	individual	ADJ
taxlaw-2797	850	26	information	information	NOUN
taxlaw-2797	850	27	(	(	PUNCT
taxlaw-2797	850	28	some	some	PRON
taxlaw-2797	850	29	which	which	PRON
taxlaw-2797	850	30	may	may	AUX
taxlaw-2797	850	31	be	be	AUX
taxlaw-2797	850	32	private	private	ADJ
taxlaw-2797	850	33	)	)	PUNCT
taxlaw-2797	850	34	for	for	ADP
taxlaw-2797	850	35	every	every	DET
taxlaw-2797	850	36	wage	wage	NOUN
taxlaw-2797	850	37	offer.144	offer.144	PROPN
taxlaw-2797	850	38	this	this	DET
taxlaw-2797	850	39	article	article	NOUN
taxlaw-2797	850	40	offers	offer	VERB
taxlaw-2797	850	41	an	an	DET
taxlaw-2797	850	42	additional	additional	ADJ
taxlaw-2797	850	43	rationale	rationale	NOUN
taxlaw-2797	850	44	for	for	ADP
taxlaw-2797	850	45	gross	gross	ADJ
taxlaw-2797	850	46	-	-	PUNCT
taxlaw-2797	850	47	of	of	ADP
taxlaw-2797	850	48	-	-	PUNCT
taxlaw-2797	850	49	tax	tax	NOUN
taxlaw-2797	850	50	wage	wage	NOUN
taxlaw-2797	850	51	presentation	presentation	NOUN
taxlaw-2797	850	52	.	.	PUNCT
taxlaw-2797	851	1	if	if	SCONJ
taxlaw-2797	851	2	workers	worker	NOUN
taxlaw-2797	851	3	are	be	AUX
taxlaw-2797	851	4	completely	completely	ADV
taxlaw-2797	851	5	confused	confuse	VERB
taxlaw-2797	851	6	by	by	ADP
taxlaw-2797	851	7	gross	gross	ADJ
taxlaw-2797	851	8	-	-	PUNCT
taxlaw-2797	851	9	of	of	ADP
taxlaw-2797	851	10	-	-	PUNCT
taxlaw-2797	851	11	tax	tax	NOUN
taxlaw-2797	851	12	wages	wage	NOUN
taxlaw-2797	851	13	(	(	PUNCT
taxlaw-2797	851	14	and	and	CCONJ
taxlaw-2797	851	15	are	be	AUX
taxlaw-2797	851	16	being	be	AUX
taxlaw-2797	851	17	paid	pay	VERB
taxlaw-2797	851	18	with	with	ADP
taxlaw-2797	851	19	sufficient	sufficient	ADJ
taxlaw-2797	851	20	frequency	frequency	NOUN
taxlaw-2797	851	21	)	)	PUNCT
taxlaw-2797	851	22	,	,	PUNCT
taxlaw-2797	851	23	they	they	PRON
taxlaw-2797	851	24	are	be	AUX
taxlaw-2797	851	25	better	well	ADJ
taxlaw-2797	851	26	off	off	ADV
taxlaw-2797	851	27	.	.	PUNCT
taxlaw-2797	852	1	misled	mislead	VERB
taxlaw-2797	852	2	workers	worker	NOUN
taxlaw-2797	852	3	will	will	AUX
taxlaw-2797	852	4	supply	supply	VERB
taxlaw-2797	852	5	effort	effort	NOUN
taxlaw-2797	852	6	(	(	PUNCT
taxlaw-2797	852	7	and	and	CCONJ
taxlaw-2797	852	8	invest	invest	VERB
taxlaw-2797	852	9	in	in	ADP
taxlaw-2797	852	10	human	human	ADJ
taxlaw-2797	852	11	capital	capital	NOUN
taxlaw-2797	852	12	)	)	PUNCT
taxlaw-2797	852	13	as	as	SCONJ
taxlaw-2797	852	14	if	if	SCONJ
taxlaw-2797	852	15	no	no	DET
taxlaw-2797	852	16	income	income	NOUN
taxlaw-2797	852	17	taxes	taxis	NOUN
taxlaw-2797	852	18	are	be	AUX
taxlaw-2797	852	19	imposed	impose	VERB
taxlaw-2797	852	20	;	;	PUNCT
taxlaw-2797	852	21	they	they	PRON
taxlaw-2797	852	22	will	will	AUX
taxlaw-2797	852	23	not	not	PART
taxlaw-2797	852	24	substitute	substitute	VERB
taxlaw-2797	852	25	leisure	leisure	NOUN
taxlaw-2797	852	26	for	for	ADP
taxlaw-2797	852	27	work	work	NOUN
taxlaw-2797	852	28	.	.	PUNCT
taxlaw-2797	853	1	complete	complete	ADJ
taxlaw-2797	853	2	ignorance	ignorance	NOUN
taxlaw-2797	853	3	of	of	ADP
taxlaw-2797	853	4	wage	wage	NOUN
taxlaw-2797	853	5	taxes	taxis	NOUN
taxlaw-2797	853	6	will	will	AUX
taxlaw-2797	853	7	transform	transform	VERB
taxlaw-2797	853	8	a	a	DET
taxlaw-2797	853	9	second	second	ADV
taxlaw-2797	853	10	-	-	PUNCT
taxlaw-2797	853	11	best	good	ADJ
taxlaw-2797	853	12	optimal	optimal	ADJ
taxlaw-2797	853	13	tax	tax	NOUN
taxlaw-2797	853	14	scheme	scheme	NOUN
taxlaw-2797	853	15	into	into	ADP
taxlaw-2797	853	16	first	first	ADJ
taxlaw-2797	853	17	-	-	PUNCT
taxlaw-2797	853	18	best	good	ADJ
taxlaw-2797	853	19	optimal	optimal	ADJ
taxlaw-2797	853	20	lump	lump	NOUN
taxlaw-2797	853	21	-	-	PUNCT
taxlaw-2797	853	22	sum	sum	NOUN
taxlaw-2797	853	23	taxes	taxis	NOUN
taxlaw-2797	853	24	.	.	PUNCT
taxlaw-2797	854	1	like	like	ADP
taxlaw-2797	854	2	“	"	PUNCT
taxlaw-2797	854	3	tricking	trick	VERB
taxlaw-2797	854	4	”	"	PUNCT
taxlaw-2797	854	5	consumers	consumer	NOUN
taxlaw-2797	854	6	,	,	PUNCT
taxlaw-2797	854	7	“	"	PUNCT
taxlaw-2797	854	8	tricking	trick	VERB
taxlaw-2797	854	9	”	"	PUNCT
taxlaw-2797	854	10	workers	worker	NOUN
taxlaw-2797	854	11	may	may	AUX
taxlaw-2797	854	12	improve	improve	VERB
taxlaw-2797	854	13	social	social	ADJ
taxlaw-2797	854	14	welfare	welfare	NOUN
taxlaw-2797	854	15	.	.	PUNCT
taxlaw-2797	855	1	furthermore	furthermore	ADV
taxlaw-2797	855	2	,	,	PUNCT
taxlaw-2797	855	3	the	the	DET
taxlaw-2797	855	4	potential	potential	ADJ
taxlaw-2797	855	5	drawbacks	drawback	NOUN
taxlaw-2797	855	6	of	of	ADP
taxlaw-2797	855	7	misperceived	misperceived	ADJ
taxlaw-2797	855	8	commodity	commodity	NOUN
taxlaw-2797	855	9	taxes	taxis	NOUN
taxlaw-2797	855	10	are	be	AUX
taxlaw-2797	855	11	largely	largely	ADV
taxlaw-2797	855	12	absent	absent	ADJ
taxlaw-2797	855	13	from	from	ADP
taxlaw-2797	855	14	a	a	DET
taxlaw-2797	855	15	(	(	PUNCT
taxlaw-2797	855	16	generally	generally	ADV
taxlaw-2797	855	17	equivalent145	equivalent145	NOUN
taxlaw-2797	855	18	)	)	PUNCT
taxlaw-2797	855	19	wage	wage	NOUN
taxlaw-2797	855	20	tax.146	tax.146	NOUN
taxlaw-2797	855	21	first	first	ADV
taxlaw-2797	855	22	,	,	PUNCT
taxlaw-2797	855	23	the	the	DET
taxlaw-2797	855	24	effect	effect	NOUN
taxlaw-2797	855	25	of	of	ADP
taxlaw-2797	855	26	wage	wage	NOUN
taxlaw-2797	855	27	taxes	taxis	NOUN
taxlaw-2797	855	28	is	be	AUX
taxlaw-2797	855	29	uniform	uniform	ADJ
taxlaw-2797	855	30	across	across	ADP
taxlaw-2797	855	31	consumption	consumption	NOUN
taxlaw-2797	855	32	items	item	NOUN
taxlaw-2797	855	33	,	,	PUNCT
taxlaw-2797	855	34	and	and	CCONJ
taxlaw-2797	855	35	hence	hence	ADV
taxlaw-2797	855	36	misperception	misperception	NOUN
taxlaw-2797	855	37	of	of	ADP
taxlaw-2797	855	38	taxes	taxis	NOUN
taxlaw-2797	855	39	can	can	AUX
taxlaw-2797	855	40	not	not	PART
taxlaw-2797	855	41	distort	distort	VERB
taxlaw-2797	855	42	choice	choice	NOUN
taxlaw-2797	855	43	among	among	ADP
taxlaw-2797	855	44	consumption	consumption	NOUN
taxlaw-2797	855	45	possibilities	possibility	NOUN
taxlaw-2797	855	46	.	.	PUNCT
taxlaw-2797	856	1	second	second	ADJ
taxlaw-2797	856	2	,	,	PUNCT
taxlaw-2797	856	3	the	the	DET
taxlaw-2797	856	4	potential	potential	ADJ
taxlaw-2797	856	5	distortion	distortion	NOUN
taxlaw-2797	856	6	to	to	ADP
taxlaw-2797	856	7	the	the	DET
taxlaw-2797	856	8	income	income	NOUN
taxlaw-2797	856	9	effect	effect	NOUN
taxlaw-2797	856	10	due	due	ADP
taxlaw-2797	856	11	to	to	ADP
taxlaw-2797	856	12	ignored	ignore	VERB
taxlaw-2797	856	13	taxes	taxis	NOUN
taxlaw-2797	856	14	is	be	AUX
taxlaw-2797	856	15	most	most	ADV
taxlaw-2797	856	16	likely	likely	ADJ
taxlaw-2797	856	17	much	much	ADV
taxlaw-2797	856	18	smaller	small	ADJ
taxlaw-2797	856	19	under	under	ADP
taxlaw-2797	856	20	a	a	DET
taxlaw-2797	856	21	wage	wage	NOUN
taxlaw-2797	856	22	tax	tax	NOUN
taxlaw-2797	856	23	.	.	PUNCT
taxlaw-2797	857	1	wage	wage	NOUN
taxlaw-2797	857	2	taxes	taxis	NOUN
taxlaw-2797	857	3	directly	directly	ADV
taxlaw-2797	857	4	reduce	reduce	VERB
taxlaw-2797	857	5	taxpayers	taxpayer	NOUN
taxlaw-2797	857	6	’	’	PART
taxlaw-2797	857	7	nominal	nominal	ADJ
taxlaw-2797	857	8	income	income	NOUN
taxlaw-2797	857	9	,	,	PUNCT
taxlaw-2797	857	10	and	and	CCONJ
taxlaw-2797	857	11	hence	hence	ADV
taxlaw-2797	857	12	real	real	ADJ
taxlaw-2797	857	13	income	income	NOUN
taxlaw-2797	857	14	.	.	PUNCT
taxlaw-2797	858	1	a	a	DET
taxlaw-2797	858	2	taxpayer	taxpayer	NOUN
taxlaw-2797	858	3	,	,	PUNCT
taxlaw-2797	858	4	who	who	PRON
taxlaw-2797	858	5	is	be	AUX
taxlaw-2797	858	6	completely	completely	ADV
taxlaw-2797	858	7	ignorant	ignorant	ADJ
taxlaw-2797	858	8	of	of	ADP
taxlaw-2797	858	9	levied	levy	VERB
taxlaw-2797	858	10	wage	wage	NOUN
taxlaw-2797	858	11	taxes	taxis	NOUN
taxlaw-2797	858	12	,	,	PUNCT
taxlaw-2797	858	13	still	still	ADV
taxlaw-2797	858	14	has	have	VERB
taxlaw-2797	858	15	access	access	NOUN
taxlaw-2797	858	16	to	to	ADP
taxlaw-2797	858	17	an	an	DET
taxlaw-2797	858	18	independent	independent	ADJ
taxlaw-2797	858	19	source	source	NOUN
taxlaw-2797	858	20	of	of	ADP
taxlaw-2797	858	21	budgetary	budgetary	ADJ
taxlaw-2797	858	22	information	information	NOUN
taxlaw-2797	858	23	—	—	PUNCT
taxlaw-2797	858	24	for	for	ADP
taxlaw-2797	858	25	example	example	NOUN
taxlaw-2797	858	26	,	,	PUNCT
taxlaw-2797	858	27	checking	check	VERB
taxlaw-2797	858	28	her	her	PRON
taxlaw-2797	858	29	wallet	wallet	NOUN
taxlaw-2797	858	30	or	or	CCONJ
taxlaw-2797	858	31	bank	bank	NOUN
taxlaw-2797	858	32	account	account	NOUN
taxlaw-2797	858	33	.	.	PUNCT
taxlaw-2797	859	1	whether	whether	SCONJ
taxlaw-2797	859	2	or	or	CCONJ
taxlaw-2797	859	3	not	not	PART
taxlaw-2797	859	4	a	a	DET
taxlaw-2797	859	5	taxpayer	taxpayer	NOUN
taxlaw-2797	859	6	is	be	AUX
taxlaw-2797	859	7	aware	aware	ADJ
taxlaw-2797	859	8	of	of	ADP
taxlaw-2797	859	9	the	the	DET
taxlaw-2797	859	10	wage	wage	NOUN
taxlaw-2797	859	11	taxes	taxis	NOUN
taxlaw-2797	859	12	she	she	PRON
taxlaw-2797	859	13	pays	pay	VERB
taxlaw-2797	859	14	,	,	PUNCT
taxlaw-2797	859	15	she	she	PRON
taxlaw-2797	859	16	can	can	AUX
taxlaw-2797	859	17	be	be	AUX
taxlaw-2797	859	18	easily	easily	ADV
taxlaw-2797	859	19	informed	inform	VERB
taxlaw-2797	859	20	of	of	ADP
taxlaw-2797	859	21	her	her	PRON
taxlaw-2797	859	22	budget	budget	NOUN
taxlaw-2797	859	23	or	or	CCONJ
taxlaw-2797	859	24	net	net	ADJ
taxlaw-2797	859	25	income	income	NOUN
taxlaw-2797	859	26	.	.	PUNCT
taxlaw-2797	860	1	individuals	individual	NOUN
taxlaw-2797	860	2	do	do	AUX
taxlaw-2797	860	3	not	not	PART
taxlaw-2797	860	4	aggregate	aggregate	VERB
taxlaw-2797	860	5	tax	tax	NOUN
taxlaw-2797	860	6	payments	payment	NOUN
taxlaw-2797	860	7	in	in	ADP
taxlaw-2797	860	8	order	order	NOUN
taxlaw-2797	860	9	to	to	PART
taxlaw-2797	860	10	calculate	calculate	VERB
taxlaw-2797	860	11	net	net	ADJ
taxlaw-2797	860	12	available	available	ADJ
taxlaw-2797	860	13	income	income	NOUN
taxlaw-2797	860	14	.	.	PUNCT
taxlaw-2797	861	1	in	in	ADP
taxlaw-2797	861	2	order	order	NOUN
taxlaw-2797	861	3	to	to	PART
taxlaw-2797	861	4	make	make	VERB
taxlaw-2797	861	5	correct	correct	ADJ
taxlaw-2797	861	6	(	(	PUNCT
taxlaw-2797	861	7	consumption	consumption	NOUN
taxlaw-2797	861	8	and	and	CCONJ
taxlaw-2797	861	9	work	work	NOUN
taxlaw-2797	861	10	)	)	PUNCT
taxlaw-2797	861	11	choices	choice	NOUN
taxlaw-2797	861	12	,	,	PUNCT
taxlaw-2797	861	13	individuals	individual	NOUN
taxlaw-2797	861	14	just	just	ADV
taxlaw-2797	861	15	check	check	VERB
taxlaw-2797	861	16	how	how	SCONJ
taxlaw-2797	861	17	much	much	ADJ
taxlaw-2797	861	18	resources	resource	NOUN
taxlaw-2797	861	19	(	(	PUNCT
taxlaw-2797	861	20	for	for	ADP
taxlaw-2797	861	21	example	example	NOUN
taxlaw-2797	861	22	,	,	PUNCT
taxlaw-2797	861	23	money	money	NOUN
taxlaw-2797	861	24	)	)	PUNCT
taxlaw-2797	861	25	they	they	PRON
taxlaw-2797	861	26	own	own	VERB
taxlaw-2797	861	27	at	at	ADP
taxlaw-2797	861	28	each	each	DET
taxlaw-2797	861	29	relevant	relevant	ADJ
taxlaw-2797	861	30	point	point	NOUN
taxlaw-2797	861	31	of	of	ADP
taxlaw-2797	861	32	time	time	NOUN
taxlaw-2797	861	33	.	.	PUNCT
taxlaw-2797	862	1	even	even	ADV
taxlaw-2797	862	2	where	where	SCONJ
taxlaw-2797	862	3	individuals	individual	NOUN
taxlaw-2797	862	4	are	be	AUX
taxlaw-2797	862	5	not	not	PART
taxlaw-2797	862	6	aware	aware	ADJ
taxlaw-2797	862	7	of	of	ADP
taxlaw-2797	862	8	levied	levy	VERB
taxlaw-2797	862	9	taxes	taxis	NOUN
taxlaw-2797	862	10	,	,	PUNCT
taxlaw-2797	862	11	they	they	PRON
taxlaw-2797	862	12	are	be	AUX
taxlaw-2797	862	13	still	still	ADV
taxlaw-2797	862	14	typically	typically	ADV
taxlaw-2797	862	15	aware	aware	ADJ
taxlaw-2797	862	16	of	of	ADP
taxlaw-2797	862	17	the	the	DET
taxlaw-2797	862	18	amount	amount	NOUN
taxlaw-2797	862	19	of	of	ADP
taxlaw-2797	862	20	money	money	NOUN
taxlaw-2797	862	21	they	they	PRON
taxlaw-2797	862	22	possess	possess	VERB
taxlaw-2797	862	23	.	.	PUNCT
taxlaw-2797	863	1	as	as	ADV
taxlaw-2797	863	2	long	long	ADV
taxlaw-2797	863	3	as	as	SCONJ
taxlaw-2797	863	4	a	a	DET
taxlaw-2797	863	5	taxpayer	taxpayer	NOUN
taxlaw-2797	863	6	adjusts	adjust	VERB
taxlaw-2797	863	7	her	her	PRON
taxlaw-2797	863	8	behavior	behavior	NOUN
taxlaw-2797	863	9	to	to	ADP
taxlaw-2797	863	10	her	her	PRON
taxlaw-2797	863	11	net	net	ADJ
taxlaw-2797	863	12	income	income	NOUN
taxlaw-2797	863	13	status	status	NOUN
taxlaw-2797	863	14	,	,	PUNCT
taxlaw-2797	863	15	it	it	PRON
taxlaw-2797	863	16	does	do	AUX
taxlaw-2797	863	17	not	not	PART
taxlaw-2797	863	18	matter	matter	VERB
taxlaw-2797	863	19	if	if	SCONJ
taxlaw-2797	863	20	her	her	PRON
taxlaw-2797	863	21	income	income	NOUN
taxlaw-2797	863	22	is	be	AUX
taxlaw-2797	863	23	lower	low	ADJ
taxlaw-2797	863	24	due	due	ADJ
taxlaw-2797	863	25	to	to	ADP
taxlaw-2797	863	26	taxes	taxis	NOUN
taxlaw-2797	863	27	or	or	CCONJ
taxlaw-2797	863	28	any	any	DET
taxlaw-2797	863	29	other	other	ADJ
taxlaw-2797	863	30	reason	reason	NOUN
taxlaw-2797	863	31	,	,	PUNCT
taxlaw-2797	863	32	and	and	CCONJ
taxlaw-2797	863	33	being	be	AUX
taxlaw-2797	863	34	aware	aware	ADJ
taxlaw-2797	863	35	of	of	ADP
taxlaw-2797	863	36	tax	tax	NOUN
taxlaw-2797	863	37	payments	payment	NOUN
taxlaw-2797	863	38	is	be	AUX
taxlaw-2797	863	39	irrelevant	irrelevant	ADJ
taxlaw-2797	863	40	.	.	PUNCT
taxlaw-2797	864	1	that	that	PRON
taxlaw-2797	864	2	is	is	ADV
taxlaw-2797	864	3	,	,	PUNCT
taxlaw-2797	864	4	the	the	DET
taxlaw-2797	864	5	income	income	NOUN
taxlaw-2797	864	6	effect	effect	NOUN
taxlaw-2797	864	7	is	be	AUX
taxlaw-2797	864	8	most	most	ADV
taxlaw-2797	864	9	likely	likely	ADV
taxlaw-2797	864	10	fully	fully	ADV
taxlaw-2797	864	11	accounted	account	VERB
taxlaw-2797	864	12	for	for	ADP
taxlaw-2797	864	13	by	by	ADP
taxlaw-2797	864	14	a	a	DET
taxlaw-2797	864	15	taxpayer	taxpayer	NOUN
taxlaw-2797	864	16	who	who	PRON
taxlaw-2797	864	17	completely	completely	ADV
taxlaw-2797	864	18	misperceives	misperceive	VERB
taxlaw-2797	864	19	wage	wage	NOUN
taxlaw-2797	864	20	taxes	taxis	NOUN
taxlaw-2797	864	21	.	.	PUNCT
taxlaw-2797	865	1	the	the	DET
taxlaw-2797	865	2	only	only	ADJ
taxlaw-2797	865	3	necessary	necessary	ADJ
taxlaw-2797	865	4	constraint	constraint	NOUN
taxlaw-2797	865	5	is	be	AUX
taxlaw-2797	865	6	that	that	SCONJ
taxlaw-2797	865	7	the	the	DET
taxlaw-2797	865	8	taxpayer	taxpayer	NOUN
taxlaw-2797	865	9	net	net	ADJ
taxlaw-2797	865	10	income	income	NOUN
taxlaw-2797	865	11	144	144	NUM
taxlaw-2797	865	12	.	.	PUNCT
taxlaw-2797	866	1	interestingly	interestingly	ADV
taxlaw-2797	866	2	,	,	PUNCT
taxlaw-2797	866	3	in	in	ADP
taxlaw-2797	866	4	italy	italy	PROPN
taxlaw-2797	866	5	,	,	PUNCT
taxlaw-2797	866	6	wages	wage	NOUN
taxlaw-2797	866	7	are	be	AUX
taxlaw-2797	866	8	commonly	commonly	ADV
taxlaw-2797	866	9	stated	state	VERB
taxlaw-2797	866	10	in	in	ADP
taxlaw-2797	866	11	net	net	NOUN
taxlaw-2797	866	12	-	-	PUNCT
taxlaw-2797	866	13	of	of	ADP
taxlaw-2797	866	14	-	-	PUNCT
taxlaw-2797	866	15	tax	tax	NOUN
taxlaw-2797	866	16	terms	term	NOUN
taxlaw-2797	866	17	.	.	PUNCT
taxlaw-2797	867	1	145	145	NUM
taxlaw-2797	867	2	.	.	PUNCT
taxlaw-2797	868	1	see	see	VERB
taxlaw-2797	868	2	louis	louis	PROPN
taxlaw-2797	868	3	kaplow	kaplow	PROPN
taxlaw-2797	868	4	,	,	PUNCT
taxlaw-2797	868	5	taxation	taxation	NOUN
taxlaw-2797	868	6	and	and	CCONJ
taxlaw-2797	868	7	risk	risk	NOUN
taxlaw-2797	868	8	taking	taking	NOUN
taxlaw-2797	868	9	:	:	PUNCT
taxlaw-2797	868	10	a	a	DET
taxlaw-2797	868	11	general	general	ADJ
taxlaw-2797	868	12	equilibrium	equilibrium	NOUN
taxlaw-2797	868	13	perspective	perspective	NOUN
taxlaw-2797	868	14	,	,	PUNCT
taxlaw-2797	868	15	47	47	NUM
taxlaw-2797	868	16	nat’l	nat’l	NOUN
taxlaw-2797	868	17	tax	tax	NOUN
taxlaw-2797	868	18	j.	j.	PROPN
taxlaw-2797	868	19	789	789	NUM
taxlaw-2797	868	20	,	,	PUNCT
taxlaw-2797	868	21	793–94	793–94	NOUN
taxlaw-2797	868	22	(	(	PUNCT
taxlaw-2797	868	23	1994	1994	NUM
taxlaw-2797	868	24	)	)	PUNCT
taxlaw-2797	869	1	[	[	X
taxlaw-2797	869	2	hereinafter	hereinafter	NOUN
taxlaw-2797	869	3	kaplow	kaplow	NOUN
taxlaw-2797	869	4	,	,	PUNCT
taxlaw-2797	869	5	risk	risk	NOUN
taxlaw-2797	869	6	taking	taking	NOUN
taxlaw-2797	869	7	]	]	PUNCT
taxlaw-2797	869	8	.	.	PUNCT
taxlaw-2797	870	1	146	146	NUM
taxlaw-2797	870	2	.	.	PUNCT
taxlaw-2797	871	1	see	see	VERB
taxlaw-2797	871	2	supra	supra	PROPN
taxlaw-2797	871	3	notes	note	NOUN
taxlaw-2797	871	4	104	104	NUM
taxlaw-2797	871	5	,	,	PUNCT
taxlaw-2797	871	6	105	105	NUM
taxlaw-2797	871	7	and	and	CCONJ
taxlaw-2797	871	8	accompanying	accompany	VERB
taxlaw-2797	871	9	text	text	NOUN
taxlaw-2797	871	10	.	.	PUNCT
taxlaw-2797	872	1	2010	2010	NUM
taxlaw-2797	872	2	]	]	PUNCT
taxlaw-2797	872	3	tax	tax	NOUN
taxlaw-2797	872	4	-	-	PUNCT
taxlaw-2797	872	5	exclusive	exclusive	ADJ
taxlaw-2797	872	6	prici	prici	NOUN
taxlaw-2797	872	7	�	�	NOUN
taxlaw-2797	872	8	g	g	ADP
taxlaw-2797	872	9	255	255	NUM
taxlaw-2797	872	10	actually	actually	ADV
taxlaw-2797	872	11	diminishes	diminish	VERB
taxlaw-2797	872	12	due	due	ADJ
taxlaw-2797	872	13	to	to	ADP
taxlaw-2797	872	14	wage	wage	NOUN
taxlaw-2797	872	15	taxes	taxis	NOUN
taxlaw-2797	872	16	;	;	PUNCT
taxlaw-2797	872	17	that	that	PRON
taxlaw-2797	872	18	is	is	ADV
taxlaw-2797	872	19	,	,	PUNCT
taxlaw-2797	872	20	it	it	PRON
taxlaw-2797	872	21	depends	depend	VERB
taxlaw-2797	872	22	on	on	ADP
taxlaw-2797	872	23	the	the	DET
taxlaw-2797	872	24	frequency	frequency	NOUN
taxlaw-2797	872	25	of	of	ADP
taxlaw-2797	872	26	wage	wage	NOUN
taxlaw-2797	872	27	tax	tax	NOUN
taxlaw-2797	872	28	payments	payment	NOUN
taxlaw-2797	872	29	.	.	PUNCT
taxlaw-2797	873	1	it	it	PRON
taxlaw-2797	873	2	makes	make	VERB
taxlaw-2797	873	3	some	some	DET
taxlaw-2797	873	4	difference	difference	NOUN
taxlaw-2797	873	5	whether	whether	SCONJ
taxlaw-2797	873	6	wages	wage	NOUN
taxlaw-2797	873	7	are	be	AUX
taxlaw-2797	873	8	being	be	AUX
taxlaw-2797	873	9	paid	pay	VERB
taxlaw-2797	873	10	weekly	weekly	ADJ
taxlaw-2797	873	11	,	,	PUNCT
taxlaw-2797	873	12	biweekly	biweekly	ADJ
taxlaw-2797	873	13	,	,	PUNCT
taxlaw-2797	873	14	monthly	monthly	ADJ
taxlaw-2797	873	15	or	or	CCONJ
taxlaw-2797	873	16	yearly	yearly	ADJ
taxlaw-2797	873	17	.	.	PUNCT
taxlaw-2797	874	1	assume	assume	VERB
taxlaw-2797	874	2	,	,	PUNCT
taxlaw-2797	874	3	for	for	ADP
taxlaw-2797	874	4	example	example	NOUN
taxlaw-2797	874	5	,	,	PUNCT
taxlaw-2797	874	6	that	that	SCONJ
taxlaw-2797	874	7	an	an	DET
taxlaw-2797	874	8	employee	employee	NOUN
taxlaw-2797	874	9	is	be	AUX
taxlaw-2797	874	10	being	be	AUX
taxlaw-2797	874	11	paid	pay	VERB
taxlaw-2797	874	12	a	a	DET
taxlaw-2797	874	13	biweekly	biweekly	ADJ
taxlaw-2797	874	14	salary	salary	NOUN
taxlaw-2797	874	15	of	of	ADP
taxlaw-2797	874	16	,	,	PUNCT
taxlaw-2797	874	17	say	say	VERB
taxlaw-2797	874	18	$	$	SYM
taxlaw-2797	874	19	5,000	5,000	NUM
taxlaw-2797	874	20	before	before	ADP
taxlaw-2797	874	21	income	income	NOUN
taxlaw-2797	874	22	taxes	taxis	NOUN
taxlaw-2797	874	23	,	,	PUNCT
taxlaw-2797	874	24	where	where	SCONJ
taxlaw-2797	874	25	a	a	DET
taxlaw-2797	874	26	flat	flat	ADJ
taxlaw-2797	874	27	30	30	NUM
taxlaw-2797	874	28	%	%	NOUN
taxlaw-2797	874	29	wage	wage	NOUN
taxlaw-2797	874	30	(	(	PUNCT
taxlaw-2797	874	31	or	or	CCONJ
taxlaw-2797	874	32	income	income	NOUN
taxlaw-2797	874	33	)	)	PUNCT
taxlaw-2797	874	34	tax	tax	NOUN
taxlaw-2797	874	35	applies	applie	NOUN
taxlaw-2797	874	36	.	.	PUNCT
taxlaw-2797	875	1	at	at	ADP
taxlaw-2797	875	2	the	the	DET
taxlaw-2797	875	3	beginning	beginning	NOUN
taxlaw-2797	875	4	of	of	ADP
taxlaw-2797	875	5	a	a	DET
taxlaw-2797	875	6	two	two	NUM
taxlaw-2797	875	7	weeks	week	NOUN
taxlaw-2797	875	8	work	work	NOUN
taxlaw-2797	875	9	,	,	PUNCT
taxlaw-2797	875	10	a	a	DET
taxlaw-2797	875	11	confused	confused	ADJ
taxlaw-2797	875	12	employee	employee	NOUN
taxlaw-2797	875	13	may	may	AUX
taxlaw-2797	875	14	plan	plan	VERB
taxlaw-2797	875	15	her	her	PRON
taxlaw-2797	875	16	consumption	consumption	NOUN
taxlaw-2797	875	17	given	give	VERB
taxlaw-2797	875	18	an	an	DET
taxlaw-2797	875	19	expected	expect	VERB
taxlaw-2797	875	20	increase	increase	NOUN
taxlaw-2797	875	21	of	of	ADP
taxlaw-2797	875	22	$	$	SYM
taxlaw-2797	875	23	5,000	5,000	NUM
taxlaw-2797	875	24	to	to	ADP
taxlaw-2797	875	25	her	her	PRON
taxlaw-2797	875	26	net	net	ADJ
taxlaw-2797	875	27	income	income	NOUN
taxlaw-2797	875	28	.	.	PUNCT
taxlaw-2797	876	1	once	once	SCONJ
taxlaw-2797	876	2	she	she	PRON
taxlaw-2797	876	3	gets	get	VERB
taxlaw-2797	876	4	her	her	PRON
taxlaw-2797	876	5	salary	salary	NOUN
taxlaw-2797	876	6	,	,	PUNCT
taxlaw-2797	876	7	her	her	PRON
taxlaw-2797	876	8	bank	bank	NOUN
taxlaw-2797	876	9	account	account	NOUN
taxlaw-2797	876	10	shows	show	VERB
taxlaw-2797	876	11	an	an	DET
taxlaw-2797	876	12	increase	increase	NOUN
taxlaw-2797	876	13	of	of	ADP
taxlaw-2797	876	14	$	$	SYM
taxlaw-2797	876	15	3,500	3,500	NUM
taxlaw-2797	876	16	only	only	ADV
taxlaw-2797	876	17	(	(	PUNCT
taxlaw-2797	876	18	due	due	ADP
taxlaw-2797	876	19	to	to	ADP
taxlaw-2797	876	20	income	income	NOUN
taxlaw-2797	876	21	taxes	taxis	NOUN
taxlaw-2797	876	22	)	)	PUNCT
taxlaw-2797	876	23	.	.	PUNCT
taxlaw-2797	877	1	assuming	assume	VERB
taxlaw-2797	877	2	individuals	individual	NOUN
taxlaw-2797	877	3	do	do	AUX
taxlaw-2797	877	4	not	not	PART
taxlaw-2797	877	5	ignore	ignore	VERB
taxlaw-2797	877	6	net	net	ADJ
taxlaw-2797	877	7	income	income	NOUN
taxlaw-2797	877	8	information	information	NOUN
taxlaw-2797	877	9	obtained	obtain	VERB
taxlaw-2797	877	10	from	from	ADP
taxlaw-2797	877	11	their	their	PRON
taxlaw-2797	877	12	bank	bank	NOUN
taxlaw-2797	877	13	account	account	NOUN
taxlaw-2797	877	14	,	,	PUNCT
taxlaw-2797	877	15	her	her	PRON
taxlaw-2797	877	16	consumption	consumption	NOUN
taxlaw-2797	877	17	choices	choice	NOUN
taxlaw-2797	877	18	can	can	AUX
taxlaw-2797	877	19	be	be	AUX
taxlaw-2797	877	20	distorted	distort	VERB
taxlaw-2797	877	21	only	only	ADV
taxlaw-2797	877	22	to	to	ADP
taxlaw-2797	877	23	the	the	DET
taxlaw-2797	877	24	extent	extent	NOUN
taxlaw-2797	877	25	of	of	ADP
taxlaw-2797	877	26	$	$	SYM
taxlaw-2797	877	27	1,500	1,500	NUM
taxlaw-2797	877	28	.	.	PUNCT
taxlaw-2797	878	1	that	that	PRON
taxlaw-2797	878	2	is	is	ADV
taxlaw-2797	878	3	,	,	PUNCT
taxlaw-2797	878	4	she	she	PRON
taxlaw-2797	878	5	might	might	AUX
taxlaw-2797	878	6	make	make	VERB
taxlaw-2797	878	7	wrong	wrong	ADJ
taxlaw-2797	878	8	consumption	consumption	NOUN
taxlaw-2797	878	9	choices	choice	NOUN
taxlaw-2797	878	10	thinking	think	VERB
taxlaw-2797	878	11	(	(	PUNCT
taxlaw-2797	878	12	constantly	constantly	ADV
taxlaw-2797	878	13	)	)	PUNCT
taxlaw-2797	879	1	she	she	PRON
taxlaw-2797	879	2	is	be	AUX
taxlaw-2797	879	3	$	$	SYM
taxlaw-2797	879	4	1,500	1,500	NUM
taxlaw-2797	879	5	richer	rich	ADJ
taxlaw-2797	879	6	.	.	PUNCT
taxlaw-2797	880	1	such	such	ADJ
taxlaw-2797	880	2	distortion	distortion	NOUN
taxlaw-2797	880	3	to	to	ADP
taxlaw-2797	880	4	the	the	DET
taxlaw-2797	880	5	income	income	NOUN
taxlaw-2797	880	6	effect	effect	NOUN
taxlaw-2797	880	7	is	be	AUX
taxlaw-2797	880	8	most	most	ADV
taxlaw-2797	880	9	likely	likely	ADJ
taxlaw-2797	880	10	negligible	negligible	ADJ
taxlaw-2797	880	11	.	.	PUNCT
taxlaw-2797	881	1	indeed	indeed	ADV
taxlaw-2797	881	2	,	,	PUNCT
taxlaw-2797	881	3	had	have	AUX
taxlaw-2797	881	4	salaries	salary	NOUN
taxlaw-2797	881	5	been	be	AUX
taxlaw-2797	881	6	paid	pay	VERB
taxlaw-2797	881	7	on	on	ADP
taxlaw-2797	881	8	a	a	DET
taxlaw-2797	881	9	yearly	yearly	ADJ
taxlaw-2797	881	10	basis	basis	NOUN
taxlaw-2797	881	11	,	,	PUNCT
taxlaw-2797	881	12	she	she	PRON
taxlaw-2797	881	13	may	may	AUX
taxlaw-2797	881	14	(	(	PUNCT
taxlaw-2797	881	15	constantly	constantly	ADV
taxlaw-2797	881	16	)	)	PUNCT
taxlaw-2797	881	17	overestimate	overestimate	VERB
taxlaw-2797	881	18	her	her	PRON
taxlaw-2797	881	19	net	net	ADJ
taxlaw-2797	881	20	income	income	NOUN
taxlaw-2797	881	21	by	by	ADP
taxlaw-2797	881	22	$	$	SYM
taxlaw-2797	881	23	36,000	36,000	NUM
taxlaw-2797	881	24	(=	(=	NOUN
taxlaw-2797	881	25	$	$	SYM
taxlaw-2797	881	26	120,000	120,000	NUM
taxlaw-2797	881	27	annual	annual	ADJ
taxlaw-2797	881	28	salary	salary	NOUN
taxlaw-2797	881	29	times	time	NOUN
taxlaw-2797	881	30	30	30	NUM
taxlaw-2797	881	31	%	%	NOUN
taxlaw-2797	881	32	tax	tax	NOUN
taxlaw-2797	881	33	rate).147	rate).147	NOUN
taxlaw-2797	881	34	accordingly	accordingly	ADV
taxlaw-2797	881	35	,	,	PUNCT
taxlaw-2797	881	36	frequent	frequent	ADJ
taxlaw-2797	881	37	payments	payment	NOUN
taxlaw-2797	881	38	of	of	ADP
taxlaw-2797	881	39	wage	wage	NOUN
taxlaw-2797	881	40	taxes	taxis	NOUN
taxlaw-2797	881	41	minimize	minimize	VERB
taxlaw-2797	881	42	the	the	DET
taxlaw-2797	881	43	distortion	distortion	NOUN
taxlaw-2797	881	44	in	in	ADP
taxlaw-2797	881	45	individual	individual	ADJ
taxlaw-2797	881	46	consumption	consumption	NOUN
taxlaw-2797	881	47	choices	choice	NOUN
taxlaw-2797	881	48	due	due	ADP
taxlaw-2797	881	49	to	to	ADP
taxlaw-2797	881	50	the	the	DET
taxlaw-2797	881	51	income	income	NOUN
taxlaw-2797	881	52	effect	effect	NOUN
taxlaw-2797	881	53	.	.	PUNCT
taxlaw-2797	882	1	this	this	DET
taxlaw-2797	882	2	analysis	analysis	NOUN
taxlaw-2797	882	3	may	may	AUX
taxlaw-2797	882	4	be	be	AUX
taxlaw-2797	882	5	further	far	ADV
taxlaw-2797	882	6	expanded	expand	VERB
taxlaw-2797	882	7	to	to	ADP
taxlaw-2797	882	8	other	other	ADJ
taxlaw-2797	882	9	components	component	NOUN
taxlaw-2797	882	10	of	of	ADP
taxlaw-2797	882	11	an	an	DET
taxlaw-2797	882	12	income	income	NOUN
taxlaw-2797	882	13	tax	tax	NOUN
taxlaw-2797	882	14	base	base	NOUN
taxlaw-2797	882	15	.	.	PUNCT
taxlaw-2797	883	1	for	for	ADP
taxlaw-2797	883	2	example	example	NOUN
taxlaw-2797	883	3	,	,	PUNCT
taxlaw-2797	883	4	interest	interest	NOUN
taxlaw-2797	883	5	,	,	PUNCT
taxlaw-2797	883	6	dividend	dividend	NOUN
taxlaw-2797	883	7	or	or	CCONJ
taxlaw-2797	883	8	rent	rent	NOUN
taxlaw-2797	883	9	income	income	NOUN
taxlaw-2797	883	10	may	may	AUX
taxlaw-2797	883	11	also	also	ADV
taxlaw-2797	883	12	be	be	AUX
taxlaw-2797	883	13	presented	present	VERB
taxlaw-2797	883	14	net	net	ADJ
taxlaw-2797	883	15	-	-	PUNCT
taxlaw-2797	883	16	of	of	ADP
taxlaw-2797	883	17	-	-	PUNCT
taxlaw-2797	883	18	tax	tax	NOUN
taxlaw-2797	883	19	.	.	PUNCT
taxlaw-2797	884	1	again	again	ADV
taxlaw-2797	884	2	,	,	PUNCT
taxlaw-2797	884	3	stating	state	VERB
taxlaw-2797	884	4	the	the	DET
taxlaw-2797	884	5	return	return	NOUN
taxlaw-2797	884	6	to	to	ADP
taxlaw-2797	884	7	capital	capital	NOUN
taxlaw-2797	884	8	investment	investment	NOUN
taxlaw-2797	884	9	or	or	CCONJ
taxlaw-2797	884	10	loans	loan	NOUN
taxlaw-2797	884	11	gross	gross	ADJ
taxlaw-2797	884	12	-	-	PUNCT
taxlaw-2797	884	13	of	of	ADP
taxlaw-2797	884	14	-	-	PUNCT
taxlaw-2797	884	15	tax	tax	NOUN
taxlaw-2797	884	16	may	may	AUX
taxlaw-2797	884	17	confuse	confuse	VERB
taxlaw-2797	884	18	taxpayers	taxpayer	NOUN
taxlaw-2797	884	19	;	;	PUNCT
taxlaw-2797	884	20	they	they	PRON
taxlaw-2797	884	21	may	may	AUX
taxlaw-2797	884	22	believe	believe	VERB
taxlaw-2797	884	23	the	the	DET
taxlaw-2797	884	24	gain	gain	NOUN
taxlaw-2797	884	25	is	be	AUX
taxlaw-2797	884	26	higher	high	ADJ
taxlaw-2797	884	27	than	than	ADP
taxlaw-2797	884	28	the	the	DET
taxlaw-2797	884	29	actual	actual	ADJ
taxlaw-2797	884	30	net	net	NOUN
taxlaw-2797	884	31	-	-	PUNCT
taxlaw-2797	884	32	of	of	ADP
taxlaw-2797	884	33	-	-	PUNCT
taxlaw-2797	884	34	tax	tax	NOUN
taxlaw-2797	884	35	return	return	NOUN
taxlaw-2797	884	36	,	,	PUNCT
taxlaw-2797	884	37	and	and	CCONJ
taxlaw-2797	884	38	hence	hence	ADV
taxlaw-2797	884	39	tend	tend	VERB
taxlaw-2797	884	40	to	to	PART
taxlaw-2797	884	41	excessively	excessively	ADV
taxlaw-2797	884	42	invest	invest	VERB
taxlaw-2797	884	43	or	or	CCONJ
taxlaw-2797	884	44	provide	provide	VERB
taxlaw-2797	884	45	credit	credit	NOUN
taxlaw-2797	884	46	.	.	PUNCT
taxlaw-2797	885	1	furthermore	furthermore	ADV
taxlaw-2797	885	2	,	,	PUNCT
taxlaw-2797	885	3	unlike	unlike	ADP
taxlaw-2797	885	4	wage	wage	NOUN
taxlaw-2797	885	5	taxes	taxis	NOUN
taxlaw-2797	885	6	,	,	PUNCT
taxlaw-2797	885	7	in	in	ADP
taxlaw-2797	885	8	various	various	ADJ
taxlaw-2797	885	9	jurisdictions	jurisdiction	NOUN
taxlaw-2797	885	10	interest	interest	NOUN
taxlaw-2797	885	11	and	and	CCONJ
taxlaw-2797	885	12	dividend	dividend	NOUN
taxlaw-2797	885	13	tax	tax	NOUN
taxlaw-2797	885	14	rates	rate	NOUN
taxlaw-2797	885	15	are	be	AUX
taxlaw-2797	885	16	flat	flat	ADJ
taxlaw-2797	885	17	rather	rather	ADV
taxlaw-2797	885	18	than	than	ADP
taxlaw-2797	885	19	graduated	graduate	VERB
taxlaw-2797	885	20	,	,	PUNCT
taxlaw-2797	885	21	which	which	PRON
taxlaw-2797	885	22	make	make	VERB
taxlaw-2797	885	23	it	it	PRON
taxlaw-2797	885	24	quite	quite	ADV
taxlaw-2797	885	25	simple	simple	ADJ
taxlaw-2797	885	26	to	to	PART
taxlaw-2797	885	27	indicate	indicate	VERB
taxlaw-2797	885	28	returns	return	NOUN
taxlaw-2797	885	29	net	net	ADJ
taxlaw-2797	885	30	-	-	PUNCT
taxlaw-2797	885	31	of	of	ADP
taxlaw-2797	885	32	-	-	PUNCT
taxlaw-2797	885	33	tax.148	tax.148	NOUN
taxlaw-2797	885	34	the	the	DET
taxlaw-2797	885	35	repeated	repeat	VERB
taxlaw-2797	885	36	argument	argument	NOUN
taxlaw-2797	885	37	in	in	ADP
taxlaw-2797	885	38	this	this	DET
taxlaw-2797	885	39	article	article	NOUN
taxlaw-2797	885	40	is	be	AUX
taxlaw-2797	885	41	that	that	SCONJ
taxlaw-2797	885	42	stating	state	VERB
taxlaw-2797	885	43	returns	return	NOUN
taxlaw-2797	885	44	in	in	ADP
taxlaw-2797	885	45	gross	gross	ADJ
taxlaw-2797	885	46	-	-	PUNCT
taxlaw-2797	885	47	of	of	ADP
taxlaw-2797	885	48	-	-	PUNCT
taxlaw-2797	885	49	tax	tax	NOUN
taxlaw-2797	885	50	terms	term	NOUN
taxlaw-2797	885	51	may	may	AUX
taxlaw-2797	885	52	thwart	thwart	VERB
taxlaw-2797	885	53	the	the	DET
taxlaw-2797	885	54	substitution	substitution	NOUN
taxlaw-2797	885	55	effect	effect	NOUN
taxlaw-2797	885	56	in	in	ADP
taxlaw-2797	885	57	these	these	DET
taxlaw-2797	885	58	cases	case	NOUN
taxlaw-2797	885	59	if	if	SCONJ
taxlaw-2797	885	60	taxpayers	taxpayer	NOUN
taxlaw-2797	885	61	are	be	AUX
taxlaw-2797	885	62	confused	confuse	VERB
taxlaw-2797	885	63	,	,	PUNCT
taxlaw-2797	885	64	and	and	CCONJ
taxlaw-2797	885	65	hence	hence	ADV
taxlaw-2797	885	66	may	may	AUX
taxlaw-2797	885	67	minimize	minimize	VERB
taxlaw-2797	885	68	the	the	DET
taxlaw-2797	885	69	excess	excess	ADJ
taxlaw-2797	885	70	burden	burden	NOUN
taxlaw-2797	885	71	.	.	PUNCT
taxlaw-2797	886	1	b.	b.	NOUN
taxlaw-2797	886	2	demand	demand	NOUN
taxlaw-2797	886	3	-	-	PUNCT
taxlaw-2797	886	4	increasing	increase	VERB
taxlaw-2797	886	5	market	market	NOUN
taxlaw-2797	886	6	strategies	strategy	NOUN
taxlaw-2797	886	7	the	the	DET
taxlaw-2797	886	8	discussion	discussion	NOUN
taxlaw-2797	886	9	and	and	CCONJ
taxlaw-2797	886	10	analysis	analysis	NOUN
taxlaw-2797	886	11	in	in	ADP
taxlaw-2797	886	12	this	this	DET
taxlaw-2797	886	13	article	article	NOUN
taxlaw-2797	886	14	may	may	AUX
taxlaw-2797	886	15	take	take	VERB
taxlaw-2797	886	16	us	we	PRON
taxlaw-2797	886	17	even	even	ADV
taxlaw-2797	886	18	further	far	ADV
taxlaw-2797	886	19	beyond	beyond	ADP
taxlaw-2797	886	20	the	the	DET
taxlaw-2797	886	21	tax	tax	NOUN
taxlaw-2797	886	22	-	-	PUNCT
taxlaw-2797	886	23	exclusive	exclusive	ADJ
taxlaw-2797	886	24	/	/	SYM
taxlaw-2797	886	25	inclusive	inclusive	ADJ
taxlaw-2797	886	26	question	question	NOUN
taxlaw-2797	886	27	.	.	PUNCT
taxlaw-2797	887	1	for	for	ADP
taxlaw-2797	887	2	the	the	DET
taxlaw-2797	887	3	purposes	purpose	NOUN
taxlaw-2797	887	4	of	of	ADP
taxlaw-2797	887	5	this	this	DET
taxlaw-2797	887	6	subsection	subsection	NOUN
taxlaw-2797	887	7	,	,	PUNCT
taxlaw-2797	887	8	ignore	ignore	VERB
taxlaw-2797	887	9	the	the	DET
taxlaw-2797	887	10	previous	previous	ADJ
taxlaw-2797	887	11	discussion	discussion	NOUN
taxlaw-2797	887	12	of	of	ADP
taxlaw-2797	887	13	confusion	confusion	NOUN
taxlaw-2797	887	14	and	and	CCONJ
taxlaw-2797	887	15	misperception	misperception	NOUN
taxlaw-2797	887	16	of	of	ADP
taxlaw-2797	887	17	non	non	ADJ
taxlaw-2797	887	18	-	-	ADJ
taxlaw-2797	887	19	included	include	VERB
taxlaw-2797	887	20	taxes	taxis	NOUN
taxlaw-2797	887	21	.	.	PUNCT
taxlaw-2797	888	1	specifically	specifically	ADV
taxlaw-2797	888	2	,	,	PUNCT
taxlaw-2797	888	3	assume	assume	VERB
taxlaw-2797	888	4	that	that	SCONJ
taxlaw-2797	888	5	either	either	CCONJ
taxlaw-2797	888	6	an	an	DET
taxlaw-2797	888	7	optimal	optimal	ADJ
taxlaw-2797	888	8	and	and	CCONJ
taxlaw-2797	888	9	perfectly	perfectly	ADV
taxlaw-2797	888	10	perceived	perceive	VERB
taxlaw-2797	888	11	consumption	consumption	NOUN
taxlaw-2797	888	12	tax	tax	NOUN
taxlaw-2797	888	13	(	(	PUNCT
taxlaw-2797	888	14	like	like	ADP
taxlaw-2797	888	15	vat	vat	NOUN
taxlaw-2797	888	16	or	or	CCONJ
taxlaw-2797	888	17	sales	sale	NOUN
taxlaw-2797	888	18	tax	tax	NOUN
taxlaw-2797	888	19	)	)	PUNCT
taxlaw-2797	888	20	or	or	CCONJ
taxlaw-2797	888	21	a	a	DET
taxlaw-2797	888	22	wage	wage	NOUN
taxlaw-2797	888	23	tax	tax	NOUN
taxlaw-2797	888	24	147	147	NUM
taxlaw-2797	888	25	.	.	PUNCT
taxlaw-2797	889	1	in	in	ADP
taxlaw-2797	889	2	reality	reality	NOUN
taxlaw-2797	889	3	,	,	PUNCT
taxlaw-2797	889	4	wages	wage	NOUN
taxlaw-2797	889	5	taxes	taxis	NOUN
taxlaw-2797	889	6	are	be	AUX
taxlaw-2797	889	7	paid	pay	VERB
taxlaw-2797	889	8	frequently	frequently	ADV
taxlaw-2797	889	9	(	(	PUNCT
taxlaw-2797	889	10	weekly	weekly	ADJ
taxlaw-2797	889	11	,	,	PUNCT
taxlaw-2797	889	12	biweekly	biweekly	ADJ
taxlaw-2797	889	13	,	,	PUNCT
taxlaw-2797	889	14	or	or	CCONJ
taxlaw-2797	889	15	monthly	monthly	ADV
taxlaw-2797	889	16	)	)	PUNCT
taxlaw-2797	889	17	due	due	ADP
taxlaw-2797	889	18	to	to	ADP
taxlaw-2797	889	19	the	the	DET
taxlaw-2797	889	20	withholding	withholding	NOUN
taxlaw-2797	889	21	at	at	ADP
taxlaw-2797	889	22	source	source	NOUN
taxlaw-2797	889	23	mechanism	mechanism	NOUN
taxlaw-2797	889	24	.	.	PUNCT
taxlaw-2797	890	1	148	148	NUM
taxlaw-2797	890	2	.	.	PUNCT
taxlaw-2797	891	1	the	the	DET
taxlaw-2797	891	2	situation	situation	NOUN
taxlaw-2797	891	3	grows	grow	VERB
taxlaw-2797	891	4	further	far	ADV
taxlaw-2797	891	5	complicated	complicate	VERB
taxlaw-2797	891	6	upon	upon	SCONJ
taxlaw-2797	891	7	the	the	DET
taxlaw-2797	891	8	assumption	assumption	NOUN
taxlaw-2797	891	9	that	that	SCONJ
taxlaw-2797	891	10	payers	payer	NOUN
taxlaw-2797	891	11	of	of	ADP
taxlaw-2797	891	12	income	income	NOUN
taxlaw-2797	891	13	may	may	AUX
taxlaw-2797	891	14	also	also	ADV
taxlaw-2797	891	15	be	be	AUX
taxlaw-2797	891	16	confused	confuse	VERB
taxlaw-2797	891	17	and	and	CCONJ
taxlaw-2797	891	18	misperceive	misperceive	VERB
taxlaw-2797	891	19	the	the	DET
taxlaw-2797	891	20	deductions	deduction	NOUN
taxlaw-2797	891	21	to	to	PART
taxlaw-2797	891	22	which	which	PRON
taxlaw-2797	891	23	they	they	PRON
taxlaw-2797	891	24	are	be	AUX
taxlaw-2797	891	25	entitled	entitle	VERB
taxlaw-2797	891	26	(	(	PUNCT
taxlaw-2797	891	27	for	for	ADP
taxlaw-2797	891	28	payments	payment	NOUN
taxlaw-2797	891	29	of	of	ADP
taxlaw-2797	891	30	interest	interest	NOUN
taxlaw-2797	891	31	or	or	CCONJ
taxlaw-2797	891	32	salary	salary	NOUN
taxlaw-2797	891	33	)	)	PUNCT
taxlaw-2797	891	34	.	.	PUNCT
taxlaw-2797	892	1	256	256	NUM
taxlaw-2797	892	2	columbia	columbia	PROPN
taxlaw-2797	892	3	jour	jour	PROPN
taxlaw-2797	892	4	�	�	PROPN
taxlaw-2797	892	5	al	al	PROPN
taxlaw-2797	892	6	of	of	ADP
taxlaw-2797	892	7	tax	tax	NOUN
taxlaw-2797	892	8	law	law	NOUN
taxlaw-2797	893	1	[	[	X
taxlaw-2797	893	2	vol	vol	NOUN
taxlaw-2797	893	3	.	.	PUNCT
taxlaw-2797	893	4	1:218	1:218	NUM
taxlaw-2797	893	5	exists	exist	VERB
taxlaw-2797	893	6	,	,	PUNCT
taxlaw-2797	893	7	or	or	CCONJ
taxlaw-2797	893	8	both	both	PRON
taxlaw-2797	893	9	—	—	PUNCT
taxlaw-2797	893	10	that	that	ADV
taxlaw-2797	893	11	is	is	ADV
taxlaw-2797	893	12	,	,	PUNCT
taxlaw-2797	893	13	a	a	DET
taxlaw-2797	893	14	second	second	ADV
taxlaw-2797	893	15	-	-	PUNCT
taxlaw-2797	893	16	best	good	ADJ
taxlaw-2797	893	17	optimal	optimal	ADJ
taxlaw-2797	893	18	tax	tax	NOUN
taxlaw-2797	893	19	system	system	NOUN
taxlaw-2797	893	20	that	that	PRON
taxlaw-2797	893	21	(	(	PUNCT
taxlaw-2797	893	22	optimally	optimally	ADV
taxlaw-2797	893	23	)	)	PUNCT
taxlaw-2797	893	24	distorts	distort	VERB
taxlaw-2797	893	25	behavior	behavior	NOUN
taxlaw-2797	893	26	due	due	ADP
taxlaw-2797	893	27	to	to	ADP
taxlaw-2797	893	28	the	the	DET
taxlaw-2797	893	29	substitution	substitution	NOUN
taxlaw-2797	893	30	effect	effect	NOUN
taxlaw-2797	893	31	described	describe	VERB
taxlaw-2797	893	32	above	above	ADV
taxlaw-2797	893	33	.	.	PUNCT
taxlaw-2797	894	1	additionally	additionally	ADV
taxlaw-2797	894	2	,	,	PUNCT
taxlaw-2797	894	3	assume	assume	VERB
taxlaw-2797	894	4	a	a	DET
taxlaw-2797	894	5	uniform	uniform	NOUN
taxlaw-2797	894	6	(	(	PUNCT
taxlaw-2797	894	7	rather	rather	ADV
taxlaw-2797	894	8	than	than	ADP
taxlaw-2797	894	9	differentiated	differentiated	ADJ
taxlaw-2797	894	10	)	)	PUNCT
taxlaw-2797	894	11	consumption	consumption	NOUN
taxlaw-2797	894	12	tax	tax	NOUN
taxlaw-2797	894	13	rate	rate	NOUN
taxlaw-2797	894	14	or	or	CCONJ
taxlaw-2797	894	15	a	a	DET
taxlaw-2797	894	16	proportional	proportional	ADJ
taxlaw-2797	894	17	wage	wage	NOUN
taxlaw-2797	894	18	tax	tax	NOUN
taxlaw-2797	894	19	rate	rate	NOUN
taxlaw-2797	894	20	,	,	PUNCT
taxlaw-2797	894	21	which	which	PRON
taxlaw-2797	894	22	are	be	AUX
taxlaw-2797	894	23	actually	actually	ADV
taxlaw-2797	894	24	equivalent.149	equivalent.149	ADV
taxlaw-2797	894	25	accordingly	accordingly	ADV
taxlaw-2797	894	26	,	,	PUNCT
taxlaw-2797	894	27	the	the	DET
taxlaw-2797	894	28	tax	tax	NOUN
taxlaw-2797	894	29	induced	induce	VERB
taxlaw-2797	894	30	distortion	distortion	NOUN
taxlaw-2797	894	31	is	be	AUX
taxlaw-2797	894	32	of	of	ADP
taxlaw-2797	894	33	labor	labor	NOUN
taxlaw-2797	894	34	and	and	CCONJ
taxlaw-2797	894	35	leisure	leisure	NOUN
taxlaw-2797	894	36	:	:	PUNCT
taxlaw-2797	894	37	under	under	ADP
taxlaw-2797	894	38	either	either	CCONJ
taxlaw-2797	894	39	tax	tax	NOUN
taxlaw-2797	894	40	system	system	NOUN
taxlaw-2797	894	41	,	,	PUNCT
taxlaw-2797	894	42	individuals	individual	NOUN
taxlaw-2797	894	43	similarly	similarly	ADV
taxlaw-2797	894	44	tend	tend	VERB
taxlaw-2797	894	45	to	to	PART
taxlaw-2797	894	46	work	work	VERB
taxlaw-2797	894	47	less	less	ADV
taxlaw-2797	894	48	(	(	PUNCT
taxlaw-2797	894	49	and	and	CCONJ
taxlaw-2797	894	50	consume	consume	VERB
taxlaw-2797	894	51	less	less	ADJ
taxlaw-2797	894	52	in	in	ADP
taxlaw-2797	894	53	the	the	DET
taxlaw-2797	894	54	market	market	NOUN
taxlaw-2797	894	55	)	)	PUNCT
taxlaw-2797	894	56	and	and	CCONJ
taxlaw-2797	894	57	alternatively	alternatively	ADV
taxlaw-2797	894	58	consume	consume	VERB
taxlaw-2797	894	59	more	more	ADJ
taxlaw-2797	894	60	leisure	leisure	NOUN
taxlaw-2797	894	61	.	.	PUNCT
taxlaw-2797	895	1	now	now	ADV
taxlaw-2797	895	2	,	,	PUNCT
taxlaw-2797	895	3	focus	focus	VERB
taxlaw-2797	895	4	on	on	ADP
taxlaw-2797	895	5	the	the	DET
taxlaw-2797	895	6	uniform	uniform	ADJ
taxlaw-2797	895	7	commodity	commodity	NOUN
taxlaw-2797	895	8	tax	tax	NOUN
taxlaw-2797	895	9	scheme	scheme	NOUN
taxlaw-2797	895	10	.	.	PUNCT
taxlaw-2797	896	1	it	it	PRON
taxlaw-2797	896	2	is	be	AUX
taxlaw-2797	896	3	secondbest	secondbest	ADV
taxlaw-2797	896	4	optimal	optimal	ADJ
taxlaw-2797	896	5	due	due	ADP
taxlaw-2797	896	6	to	to	ADP
taxlaw-2797	896	7	the	the	DET
taxlaw-2797	896	8	labor	labor	NOUN
taxlaw-2797	896	9	-	-	PUNCT
taxlaw-2797	896	10	leisure	leisure	NOUN
taxlaw-2797	896	11	distortion	distortion	NOUN
taxlaw-2797	896	12	,	,	PUNCT
taxlaw-2797	896	13	which	which	PRON
taxlaw-2797	896	14	is	be	AUX
taxlaw-2797	896	15	absent	absent	ADJ
taxlaw-2797	896	16	under	under	ADP
taxlaw-2797	896	17	a	a	DET
taxlaw-2797	896	18	lump	lump	NOUN
taxlaw-2797	896	19	-	-	PUNCT
taxlaw-2797	896	20	sum	sum	NOUN
taxlaw-2797	896	21	tax	tax	NOUN
taxlaw-2797	896	22	.	.	PUNCT
taxlaw-2797	897	1	under	under	ADP
taxlaw-2797	897	2	a	a	DET
taxlaw-2797	897	3	lump	lump	NOUN
taxlaw-2797	897	4	-	-	PUNCT
taxlaw-2797	897	5	sum	sum	NOUN
taxlaw-2797	897	6	tax	tax	NOUN
taxlaw-2797	897	7	,	,	PUNCT
taxlaw-2797	897	8	the	the	DET
taxlaw-2797	897	9	demand	demand	NOUN
taxlaw-2797	897	10	for	for	ADP
taxlaw-2797	897	11	consumption	consumption	NOUN
taxlaw-2797	897	12	(	(	PUNCT
taxlaw-2797	897	13	and	and	CCONJ
taxlaw-2797	897	14	correspondingly	correspondingly	ADV
taxlaw-2797	897	15	,	,	PUNCT
taxlaw-2797	897	16	supply	supply	NOUN
taxlaw-2797	897	17	of	of	ADP
taxlaw-2797	897	18	work	work	NOUN
taxlaw-2797	897	19	)	)	PUNCT
taxlaw-2797	897	20	is	be	AUX
taxlaw-2797	897	21	higher	high	ADJ
taxlaw-2797	897	22	since	since	SCONJ
taxlaw-2797	897	23	substitution	substitution	NOUN
taxlaw-2797	897	24	effect	effect	NOUN
taxlaw-2797	897	25	is	be	AUX
taxlaw-2797	897	26	nil.150	nil.150	ADJ
taxlaw-2797	897	27	therefore	therefore	ADV
taxlaw-2797	897	28	,	,	PUNCT
taxlaw-2797	897	29	exogenously	exogenously	ADV
taxlaw-2797	897	30	increasing	increase	VERB
taxlaw-2797	897	31	consumers	consumer	NOUN
taxlaw-2797	897	32	’	'	PUNCT
taxlaw-2797	897	33	demands	demand	NOUN
taxlaw-2797	897	34	,	,	PUNCT
taxlaw-2797	897	35	holding	hold	VERB
taxlaw-2797	897	36	all	all	DET
taxlaw-2797	897	37	else	else	ADV
taxlaw-2797	897	38	constant	constant	ADJ
taxlaw-2797	897	39	,	,	PUNCT
taxlaw-2797	897	40	counteracts	counteract	VERB
taxlaw-2797	897	41	the	the	DET
taxlaw-2797	897	42	substitution	substitution	NOUN
taxlaw-2797	897	43	effect	effect	NOUN
taxlaw-2797	897	44	and	and	CCONJ
taxlaw-2797	897	45	is	be	AUX
taxlaw-2797	897	46	thus	thus	ADV
taxlaw-2797	897	47	a	a	DET
taxlaw-2797	897	48	welfare	welfare	NOUN
taxlaw-2797	897	49	-	-	PUNCT
taxlaw-2797	897	50	increasing	increase	VERB
taxlaw-2797	897	51	strategy	strategy	NOUN
taxlaw-2797	897	52	.	.	PUNCT
taxlaw-2797	898	1	indeed	indeed	ADV
taxlaw-2797	898	2	,	,	PUNCT
taxlaw-2797	898	3	as	as	SCONJ
taxlaw-2797	898	4	discussed	discuss	VERB
taxlaw-2797	898	5	above	above	ADV
taxlaw-2797	898	6	,	,	PUNCT
taxlaw-2797	898	7	confusing	confusing	ADJ
taxlaw-2797	898	8	or	or	CCONJ
taxlaw-2797	898	9	deceiving	deceive	VERB
taxlaw-2797	898	10	consumers	consumer	NOUN
taxlaw-2797	898	11	who	who	PRON
taxlaw-2797	898	12	consequently	consequently	ADV
taxlaw-2797	898	13	ignore	ignore	VERB
taxlaw-2797	898	14	the	the	DET
taxlaw-2797	898	15	imposed	impose	VERB
taxlaw-2797	898	16	tax	tax	NOUN
taxlaw-2797	898	17	can	can	AUX
taxlaw-2797	898	18	be	be	AUX
taxlaw-2797	898	19	considered	consider	VERB
taxlaw-2797	898	20	as	as	ADP
taxlaw-2797	898	21	one	one	NUM
taxlaw-2797	898	22	such	such	ADJ
taxlaw-2797	898	23	strategy	strategy	NOUN
taxlaw-2797	898	24	.	.	PUNCT
taxlaw-2797	899	1	another	another	DET
taxlaw-2797	899	2	strategy	strategy	NOUN
taxlaw-2797	899	3	might	might	AUX
taxlaw-2797	899	4	be	be	AUX
taxlaw-2797	899	5	spontaneously	spontaneously	ADV
taxlaw-2797	899	6	offered	offer	VERB
taxlaw-2797	899	7	by	by	ADP
taxlaw-2797	899	8	the	the	DET
taxlaw-2797	899	9	market	market	NOUN
taxlaw-2797	899	10	.	.	PUNCT
taxlaw-2797	900	1	sellers	seller	NOUN
taxlaw-2797	900	2	of	of	ADP
taxlaw-2797	900	3	goods	good	NOUN
taxlaw-2797	900	4	and	and	CCONJ
taxlaw-2797	900	5	services	service	NOUN
taxlaw-2797	900	6	are	be	AUX
taxlaw-2797	900	7	involved	involve	VERB
taxlaw-2797	900	8	,	,	PUNCT
taxlaw-2797	900	9	to	to	ADP
taxlaw-2797	900	10	a	a	DET
taxlaw-2797	900	11	large	large	ADJ
taxlaw-2797	900	12	extent	extent	NOUN
taxlaw-2797	900	13	,	,	PUNCT
taxlaw-2797	900	14	in	in	ADP
taxlaw-2797	900	15	increasing	increase	VERB
taxlaw-2797	900	16	consumer	consumer	NOUN
taxlaw-2797	900	17	demand	demand	NOUN
taxlaw-2797	900	18	for	for	ADP
taxlaw-2797	900	19	their	their	PRON
taxlaw-2797	900	20	products	product	NOUN
taxlaw-2797	900	21	.	.	PUNCT
taxlaw-2797	901	1	marketing	marketing	NOUN
taxlaw-2797	901	2	tactics	tactic	NOUN
taxlaw-2797	901	3	,	,	PUNCT
taxlaw-2797	901	4	advertising	advertising	NOUN
taxlaw-2797	901	5	,	,	PUNCT
taxlaw-2797	901	6	price	price	NOUN
taxlaw-2797	901	7	presentation	presentation	NOUN
taxlaw-2797	901	8	,	,	PUNCT
taxlaw-2797	901	9	etc	etc	X
taxlaw-2797	901	10	.	.	X
taxlaw-2797	901	11	are	be	AUX
taxlaw-2797	901	12	all	all	PRON
taxlaw-2797	901	13	attempts	attempt	NOUN
taxlaw-2797	901	14	by	by	ADP
taxlaw-2797	901	15	sellers	seller	NOUN
taxlaw-2797	901	16	to	to	PART
taxlaw-2797	901	17	gain	gain	VERB
taxlaw-2797	901	18	market	market	NOUN
taxlaw-2797	901	19	share	share	NOUN
taxlaw-2797	901	20	among	among	ADP
taxlaw-2797	901	21	a	a	DET
taxlaw-2797	901	22	limited	limited	ADJ
taxlaw-2797	901	23	pool	pool	NOUN
taxlaw-2797	901	24	of	of	ADP
taxlaw-2797	901	25	consumers	consumer	NOUN
taxlaw-2797	901	26	and	and	CCONJ
taxlaw-2797	901	27	to	to	PART
taxlaw-2797	901	28	increase	increase	VERB
taxlaw-2797	901	29	demand	demand	NOUN
taxlaw-2797	901	30	without	without	ADP
taxlaw-2797	901	31	reducing	reduce	VERB
taxlaw-2797	901	32	prices	price	NOUN
taxlaw-2797	901	33	.	.	PUNCT
taxlaw-2797	902	1	these	these	DET
taxlaw-2797	902	2	demand	demand	NOUN
taxlaw-2797	902	3	-	-	PUNCT
taxlaw-2797	902	4	increasing	increase	VERB
taxlaw-2797	902	5	strategies	strategy	NOUN
taxlaw-2797	902	6	are	be	AUX
taxlaw-2797	902	7	based	base	VERB
taxlaw-2797	902	8	not	not	PART
taxlaw-2797	902	9	just	just	ADV
taxlaw-2797	902	10	on	on	ADP
taxlaw-2797	902	11	revealing	reveal	VERB
taxlaw-2797	902	12	necessary	necessary	ADJ
taxlaw-2797	902	13	information	information	NOUN
taxlaw-2797	902	14	to	to	ADP
taxlaw-2797	902	15	the	the	DET
taxlaw-2797	902	16	consumer	consumer	NOUN
taxlaw-2797	902	17	,	,	PUNCT
taxlaw-2797	902	18	but	but	CCONJ
taxlaw-2797	902	19	also	also	ADV
taxlaw-2797	902	20	on	on	ADP
taxlaw-2797	902	21	consumer	consumer	NOUN
taxlaw-2797	902	22	confusion	confusion	NOUN
taxlaw-2797	902	23	or	or	CCONJ
taxlaw-2797	902	24	misperception	misperception	NOUN
taxlaw-2797	902	25	.	.	PUNCT
taxlaw-2797	903	1	marketing	marketing	NOUN
taxlaw-2797	903	2	methods	method	NOUN
taxlaw-2797	903	3	are	be	AUX
taxlaw-2797	903	4	often	often	ADV
taxlaw-2797	903	5	developed	develop	VERB
taxlaw-2797	903	6	to	to	PART
taxlaw-2797	903	7	exploit	exploit	VERB
taxlaw-2797	903	8	the	the	DET
taxlaw-2797	903	9	cognitive	cognitive	ADJ
taxlaw-2797	903	10	biases	bias	NOUN
taxlaw-2797	903	11	of	of	ADP
taxlaw-2797	903	12	consumers	consumer	NOUN
taxlaw-2797	903	13	.	.	PUNCT
taxlaw-2797	904	1	the	the	DET
taxlaw-2797	904	2	marketing	marketing	NOUN
taxlaw-2797	904	3	literature	literature	NOUN
taxlaw-2797	904	4	presents	present	VERB
taxlaw-2797	904	5	and	and	CCONJ
taxlaw-2797	904	6	examines	examine	VERB
taxlaw-2797	904	7	a	a	DET
taxlaw-2797	904	8	wide	wide	ADJ
taxlaw-2797	904	9	range	range	NOUN
taxlaw-2797	904	10	of	of	ADP
taxlaw-2797	904	11	such	such	ADJ
taxlaw-2797	904	12	marketing	marketing	NOUN
taxlaw-2797	904	13	strategies	strategy	NOUN
taxlaw-2797	904	14	that	that	PRON
taxlaw-2797	904	15	are	be	AUX
taxlaw-2797	904	16	employed	employ	VERB
taxlaw-2797	904	17	in	in	ADP
taxlaw-2797	904	18	the	the	DET
taxlaw-2797	904	19	market	market	NOUN
taxlaw-2797	904	20	.	.	PUNCT
taxlaw-2797	905	1	a	a	DET
taxlaw-2797	905	2	few	few	ADJ
taxlaw-2797	905	3	examples	example	NOUN
taxlaw-2797	905	4	of	of	ADP
taxlaw-2797	905	5	price	price	NOUN
taxlaw-2797	905	6	presentation	presentation	NOUN
taxlaw-2797	905	7	strategies	strategy	NOUN
taxlaw-2797	905	8	were	be	AUX
taxlaw-2797	905	9	presented	present	VERB
taxlaw-2797	905	10	in	in	ADP
taxlaw-2797	905	11	section	section	NOUN
taxlaw-2797	905	12	ii.151	ii.151	NOUN
taxlaw-2797	905	13	numerous	numerous	ADJ
taxlaw-2797	905	14	other	other	ADJ
taxlaw-2797	905	15	examples	example	NOUN
taxlaw-2797	905	16	are	be	AUX
taxlaw-2797	905	17	available	available	ADJ
taxlaw-2797	905	18	in	in	ADP
taxlaw-2797	905	19	the	the	DET
taxlaw-2797	905	20	marketing	marketing	NOUN
taxlaw-2797	905	21	literature.152	literature.152	NOUN
taxlaw-2797	905	22	for	for	ADP
taxlaw-2797	905	23	example	example	NOUN
taxlaw-2797	905	24	,	,	PUNCT
taxlaw-2797	905	25	nine	nine	NUM
taxlaw-2797	905	26	-	-	PUNCT
taxlaw-2797	905	27	ending	end	VERB
taxlaw-2797	905	28	prices	price	NOUN
taxlaw-2797	905	29	prove	prove	VERB
taxlaw-2797	905	30	to	to	PART
taxlaw-2797	905	31	affect	affect	VERB
taxlaw-2797	905	32	sales;153	sales;153	VERB
taxlaw-2797	905	33	different	different	ADJ
taxlaw-2797	905	34	promotional	promotional	ADJ
taxlaw-2797	905	35	forms	form	NOUN
taxlaw-2797	905	36	influence	influence	NOUN
taxlaw-2797	905	37	demand	demand	NOUN
taxlaw-2797	905	38	differently;154	differently;154	PROPN
taxlaw-2797	905	39	149	149	NUM
taxlaw-2797	905	40	.	.	PUNCT
taxlaw-2797	906	1	see	see	VERB
taxlaw-2797	906	2	,	,	PUNCT
taxlaw-2797	906	3	e.g.	e.g.	ADV
taxlaw-2797	906	4	,	,	PUNCT
taxlaw-2797	906	5	kaplow	kaplow	NOUN
taxlaw-2797	906	6	,	,	PUNCT
taxlaw-2797	906	7	risk	risk	NOUN
taxlaw-2797	906	8	taking	taking	NOUN
taxlaw-2797	906	9	,	,	PUNCT
taxlaw-2797	906	10	supra	supra	PROPN
taxlaw-2797	906	11	note	note	NOUN
taxlaw-2797	906	12	145	145	NUM
taxlaw-2797	906	13	,	,	PUNCT
taxlaw-2797	906	14	at	at	ADP
taxlaw-2797	906	15	791–94	791–94	NUM
taxlaw-2797	906	16	(	(	PUNCT
taxlaw-2797	906	17	discussing	discuss	VERB
taxlaw-2797	906	18	the	the	DET
taxlaw-2797	906	19	equivalence	equivalence	NOUN
taxlaw-2797	906	20	between	between	ADP
taxlaw-2797	906	21	a	a	DET
taxlaw-2797	906	22	uniform	uniform	ADJ
taxlaw-2797	906	23	commodity	commodity	NOUN
taxlaw-2797	906	24	tax	tax	NOUN
taxlaw-2797	906	25	and	and	CCONJ
taxlaw-2797	906	26	a	a	DET
taxlaw-2797	906	27	proportional	proportional	ADJ
taxlaw-2797	906	28	wage	wage	NOUN
taxlaw-2797	906	29	tax	tax	NOUN
taxlaw-2797	906	30	)	)	PUNCT
taxlaw-2797	906	31	.	.	PUNCT
taxlaw-2797	907	1	150	150	NUM
taxlaw-2797	907	2	.	.	PUNCT
taxlaw-2797	908	1	see	see	VERB
taxlaw-2797	908	2	supra	supra	PROPN
taxlaw-2797	908	3	note	note	VERB
taxlaw-2797	908	4	92	92	NUM
taxlaw-2797	908	5	and	and	CCONJ
taxlaw-2797	908	6	accompanying	accompany	VERB
taxlaw-2797	908	7	text	text	NOUN
taxlaw-2797	908	8	.	.	PUNCT
taxlaw-2797	909	1	151	151	NUM
taxlaw-2797	909	2	.	.	PUNCT
taxlaw-2797	910	1	see	see	VERB
taxlaw-2797	910	2	supra	supra	PROPN
taxlaw-2797	910	3	notes	note	NOUN
taxlaw-2797	910	4	61–74	61–74	NUM
taxlaw-2797	910	5	and	and	CCONJ
taxlaw-2797	910	6	accompanying	accompany	VERB
taxlaw-2797	910	7	text	text	NOUN
taxlaw-2797	910	8	.	.	PUNCT
taxlaw-2797	911	1	152	152	NUM
taxlaw-2797	911	2	.	.	PUNCT
taxlaw-2797	911	3	see	see	VERB
taxlaw-2797	911	4	generally	generally	ADV
taxlaw-2797	911	5	thomas	thomas	PROPN
taxlaw-2797	911	6	t.	t.	PROPN
taxlaw-2797	911	7	nagle	nagle	PROPN
taxlaw-2797	911	8	&	&	CCONJ
taxlaw-2797	911	9	reed	reed	PROPN
taxlaw-2797	911	10	k.	k.	PROPN
taxlaw-2797	911	11	holden	holden	PROPN
taxlaw-2797	911	12	,	,	PUNCT
taxlaw-2797	911	13	the	the	DET
taxlaw-2797	911	14	strategy	strategy	NOUN
taxlaw-2797	911	15	and	and	CCONJ
taxlaw-2797	911	16	tactics	tactic	NOUN
taxlaw-2797	911	17	of	of	ADP
taxlaw-2797	911	18	pricing	pricing	NOUN
taxlaw-2797	911	19	:	:	PUNCT
taxlaw-2797	911	20	a	a	DET
taxlaw-2797	911	21	guide	guide	NOUN
taxlaw-2797	911	22	to	to	ADP
taxlaw-2797	911	23	profitable	profitable	ADJ
taxlaw-2797	911	24	decision	decision	NOUN
taxlaw-2797	911	25	making	make	VERB
taxlaw-2797	911	26	265	265	NUM
taxlaw-2797	911	27	et	et	NOUN
taxlaw-2797	911	28	seq	seq	NOUN
taxlaw-2797	911	29	.	.	PUNCT
taxlaw-2797	912	1	(	(	PUNCT
taxlaw-2797	912	2	4th	4th	ADJ
taxlaw-2797	912	3	ed	ed	NOUN
taxlaw-2797	912	4	.	.	PUNCT
taxlaw-2797	912	5	2006	2006	NUM
taxlaw-2797	912	6	)	)	PUNCT
taxlaw-2797	912	7	.	.	PUNCT
taxlaw-2797	913	1	153	153	NUM
taxlaw-2797	913	2	.	.	PUNCT
taxlaw-2797	913	3	see	see	VERB
taxlaw-2797	913	4	generally	generally	ADV
taxlaw-2797	913	5	,	,	PUNCT
taxlaw-2797	913	6	e.g.	e.g.	ADV
taxlaw-2797	913	7	,	,	PUNCT
taxlaw-2797	913	8	mark	mark	PROPN
taxlaw-2797	913	9	stiving	stiving	PROPN
taxlaw-2797	913	10	&	&	CCONJ
taxlaw-2797	913	11	russell	russell	PROPN
taxlaw-2797	913	12	s.	s.	PROPN
taxlaw-2797	913	13	winer	winer	PROPN
taxlaw-2797	913	14	,	,	PUNCT
taxlaw-2797	913	15	an	an	DET
taxlaw-2797	913	16	empirical	empirical	ADJ
taxlaw-2797	913	17	analysis	analysis	NOUN
taxlaw-2797	913	18	of	of	ADP
taxlaw-2797	913	19	price	price	NOUN
taxlaw-2797	913	20	endings	ending	NOUN
taxlaw-2797	913	21	with	with	ADP
taxlaw-2797	913	22	scanner	scanner	NOUN
taxlaw-2797	913	23	data	datum	NOUN
taxlaw-2797	913	24	,	,	PUNCT
taxlaw-2797	913	25	24	24	NUM
taxlaw-2797	913	26	j.	j.	PROPN
taxlaw-2797	913	27	consumer	consumer	NOUN
taxlaw-2797	913	28	res	re	NOUN
taxlaw-2797	913	29	.	.	PUNCT
taxlaw-2797	914	1	57	57	NUM
taxlaw-2797	914	2	(	(	PUNCT
taxlaw-2797	914	3	1997	1997	NUM
taxlaw-2797	914	4	)	)	PUNCT
taxlaw-2797	914	5	(	(	PUNCT
taxlaw-2797	914	6	showing	show	VERB
taxlaw-2797	914	7	experimentally	experimentally	ADV
taxlaw-2797	914	8	the	the	DET
taxlaw-2797	914	9	price	price	NOUN
taxlaw-2797	914	10	underestimation	underestimation	NOUN
taxlaw-2797	914	11	effect	effect	NOUN
taxlaw-2797	914	12	of	of	ADP
taxlaw-2797	914	13	prices	price	NOUN
taxlaw-2797	914	14	ending	end	VERB
taxlaw-2797	914	15	with	with	ADP
taxlaw-2797	914	16	the	the	DET
taxlaw-2797	914	17	digit	digit	NOUN
taxlaw-2797	914	18	9	9	NUM
taxlaw-2797	914	19	)	)	PUNCT
taxlaw-2797	914	20	;	;	PUNCT
taxlaw-2797	914	21	robert	robert	PROPN
taxlaw-2797	914	22	m.	m.	PROPN
taxlaw-2797	914	23	schindler	schindler	PROPN
taxlaw-2797	914	24	&	&	CCONJ
taxlaw-2797	914	25	patrick	patrick	PROPN
taxlaw-2797	914	26	n.	n.	PROPN
taxlaw-2797	914	27	kirby	kirby	PROPN
taxlaw-2797	914	28	,	,	PUNCT
taxlaw-2797	914	29	patterns	pattern	NOUN
taxlaw-2797	914	30	of	of	ADP
taxlaw-2797	914	31	rightmost	rightmost	ADJ
taxlaw-2797	914	32	digits	digit	NOUN
taxlaw-2797	914	33	used	use	VERB
taxlaw-2797	914	34	in	in	ADP
taxlaw-2797	914	35	advertised	advertised	ADJ
taxlaw-2797	914	36	prices	price	NOUN
taxlaw-2797	914	37	:	:	PUNCT
taxlaw-2797	914	38	implications	implication	NOUN
taxlaw-2797	914	39	for	for	ADP
taxlaw-2797	914	40	�	�	PROPN
taxlaw-2797	914	41	ine	ine	PROPN
taxlaw-2797	914	42	-	-	PUNCT
taxlaw-2797	914	43	ending	end	VERB
taxlaw-2797	914	44	effects	effect	NOUN
taxlaw-2797	914	45	,	,	PUNCT
taxlaw-2797	914	46	24	24	NUM
taxlaw-2797	914	47	j.	j.	PROPN
taxlaw-2797	914	48	consumer	consumer	NOUN
taxlaw-2797	914	49	res.192	res.192	NOUN
taxlaw-2797	914	50	(	(	PUNCT
taxlaw-2797	914	51	1997	1997	NUM
taxlaw-2797	914	52	)	)	PUNCT
taxlaw-2797	914	53	(	(	PUNCT
taxlaw-2797	914	54	same	same	ADJ
taxlaw-2797	914	55	)	)	PUNCT
taxlaw-2797	914	56	;	;	PUNCT
taxlaw-2797	914	57	manoj	manoj	PROPN
taxlaw-2797	914	58	thomas	thomas	PROPN
taxlaw-2797	914	59	&	&	CCONJ
taxlaw-2797	914	60	vicki	vicki	PROPN
taxlaw-2797	914	61	morwitz	morwitz	PROPN
taxlaw-2797	914	62	,	,	PUNCT
taxlaw-2797	914	63	penny	penny	NOUN
taxlaw-2797	914	64	wise	wise	ADJ
taxlaw-2797	914	65	and	and	CCONJ
taxlaw-2797	914	66	pound	pound	NOUN
taxlaw-2797	914	67	foolish	foolish	ADJ
taxlaw-2797	914	68	:	:	PUNCT
taxlaw-2797	914	69	the	the	DET
taxlaw-2797	914	70	left	left	ADJ
taxlaw-2797	914	71	-	-	PUNCT
taxlaw-2797	914	72	digit	digit	NOUN
taxlaw-2797	914	73	effect	effect	NOUN
taxlaw-2797	914	74	in	in	ADP
taxlaw-2797	914	75	price	price	NOUN
taxlaw-2797	914	76	cognition	cognition	NOUN
taxlaw-2797	914	77	,	,	PUNCT
taxlaw-2797	914	78	32	32	NUM
taxlaw-2797	914	79	j.	j.	PROPN
taxlaw-2797	914	80	consumer	consumer	NOUN
taxlaw-2797	914	81	res	re	NOUN
taxlaw-2797	914	82	.	.	PUNCT
taxlaw-2797	915	1	54	54	NUM
taxlaw-2797	915	2	(	(	PUNCT
taxlaw-2797	915	3	2005	2005	NUM
taxlaw-2797	915	4	)	)	PUNCT
taxlaw-2797	915	5	(	(	PUNCT
taxlaw-2797	915	6	same	same	ADJ
taxlaw-2797	915	7	)	)	PUNCT
taxlaw-2797	916	1	;	;	PUNCT
taxlaw-2797	916	2	eric	eric	PROPN
taxlaw-2797	916	3	anderson	anderson	PROPN
taxlaw-2797	916	4	&	&	CCONJ
taxlaw-2797	916	5	duncan	duncan	PROPN
taxlaw-2797	916	6	simester	simester	NOUN
taxlaw-2797	916	7	,	,	PUNCT
taxlaw-2797	916	8	effects	effect	NOUN
taxlaw-2797	916	9	of	of	ADP
taxlaw-2797	916	10	$	$	SYM
taxlaw-2797	916	11	9	9	NUM
taxlaw-2797	916	12	price	price	NOUN
taxlaw-2797	916	13	endings	ending	NOUN
taxlaw-2797	916	14	on	on	ADP
taxlaw-2797	916	15	retail	retail	ADJ
taxlaw-2797	916	16	sales	sale	NOUN
taxlaw-2797	916	17	:	:	PUNCT
taxlaw-2797	916	18	evidence	evidence	NOUN
taxlaw-2797	916	19	from	from	ADP
taxlaw-2797	916	20	field	field	NOUN
taxlaw-2797	916	21	experiments	experiment	NOUN
taxlaw-2797	916	22	,	,	PUNCT
taxlaw-2797	916	23	1	1	NUM
taxlaw-2797	916	24	quantitative	quantitative	ADJ
taxlaw-2797	916	25	marketing	marketing	NOUN
taxlaw-2797	916	26	and	and	CCONJ
taxlaw-2797	916	27	economics	economic	NOUN
taxlaw-2797	916	28	93	93	NUM
taxlaw-2797	916	29	(	(	PUNCT
taxlaw-2797	916	30	2003	2003	NUM
taxlaw-2797	916	31	)	)	PUNCT
taxlaw-2797	916	32	(	(	PUNCT
taxlaw-2797	916	33	suggesting	suggest	VERB
taxlaw-2797	916	34	,	,	PUNCT
taxlaw-2797	916	35	based	base	VERB
taxlaw-2797	916	36	on	on	ADP
taxlaw-2797	916	37	field	field	NOUN
taxlaw-2797	916	38	experiments	experiment	NOUN
taxlaw-2797	916	39	,	,	PUNCT
taxlaw-2797	916	40	that	that	SCONJ
taxlaw-2797	916	41	the	the	DET
taxlaw-2797	916	42	effect	effect	NOUN
taxlaw-2797	916	43	of	of	ADP
taxlaw-2797	916	44	9	9	NUM
taxlaw-2797	916	45	2010	2010	NUM
taxlaw-2797	916	46	]	]	PUNCT
taxlaw-2797	916	47	tax	tax	NOUN
taxlaw-2797	916	48	-	-	PUNCT
taxlaw-2797	916	49	exclusive	exclusive	ADJ
taxlaw-2797	916	50	prici	prici	NOUN
taxlaw-2797	916	51	�	�	PROPN
taxlaw-2797	916	52	g	g	PROPN
taxlaw-2797	916	53	257	257	NUM
taxlaw-2797	916	54	temporal	temporal	ADJ
taxlaw-2797	916	55	price	price	NOUN
taxlaw-2797	916	56	framing	framing	NOUN
taxlaw-2797	916	57	may	may	AUX
taxlaw-2797	916	58	reduce	reduce	VERB
taxlaw-2797	916	59	the	the	DET
taxlaw-2797	916	60	perceived	perceive	VERB
taxlaw-2797	916	61	cost	cost	NOUN
taxlaw-2797	916	62	of	of	ADP
taxlaw-2797	916	63	consumption;155	consumption;155	VERB
taxlaw-2797	916	64	comparative	comparative	ADJ
taxlaw-2797	916	65	price	price	NOUN
taxlaw-2797	916	66	advertising	advertising	NOUN
taxlaw-2797	916	67	increase	increase	NOUN
taxlaw-2797	916	68	consumers	consumer	NOUN
taxlaw-2797	916	69	’	'	PUNCT
taxlaw-2797	916	70	demand	demand	NOUN
taxlaw-2797	916	71	by	by	ADP
taxlaw-2797	916	72	raising	raise	VERB
taxlaw-2797	916	73	their	their	PRON
taxlaw-2797	916	74	perceived	perceive	VERB
taxlaw-2797	916	75	reference	reference	NOUN
taxlaw-2797	916	76	price.156	price.156	PROPN
taxlaw-2797	916	77	generally	generally	ADV
taxlaw-2797	916	78	,	,	PUNCT
taxlaw-2797	916	79	marketing	marketing	NOUN
taxlaw-2797	916	80	strategies	strategy	NOUN
taxlaw-2797	916	81	that	that	PRON
taxlaw-2797	916	82	exploit	exploit	VERB
taxlaw-2797	916	83	consumer	consumer	NOUN
taxlaw-2797	916	84	cognitive	cognitive	ADJ
taxlaw-2797	916	85	biases	bias	NOUN
taxlaw-2797	916	86	may	may	AUX
taxlaw-2797	916	87	be	be	AUX
taxlaw-2797	916	88	deplored	deplore	VERB
taxlaw-2797	916	89	as	as	ADP
taxlaw-2797	916	90	misleading	misleading	ADJ
taxlaw-2797	916	91	and	and	CCONJ
taxlaw-2797	916	92	deceiving	deceive	VERB
taxlaw-2797	916	93	.	.	PUNCT
taxlaw-2797	917	1	but	but	CCONJ
taxlaw-2797	917	2	,	,	PUNCT
taxlaw-2797	917	3	regulating	regulate	VERB
taxlaw-2797	917	4	such	such	ADJ
taxlaw-2797	917	5	market	market	NOUN
taxlaw-2797	917	6	behavior	behavior	NOUN
taxlaw-2797	917	7	may	may	AUX
taxlaw-2797	917	8	not	not	PART
taxlaw-2797	917	9	necessarily	necessarily	ADV
taxlaw-2797	917	10	be	be	AUX
taxlaw-2797	917	11	socially	socially	ADV
taxlaw-2797	917	12	wise	wise	ADJ
taxlaw-2797	917	13	given	give	VERB
taxlaw-2797	917	14	the	the	DET
taxlaw-2797	917	15	existence	existence	NOUN
taxlaw-2797	917	16	of	of	ADP
taxlaw-2797	917	17	commodity	commodity	NOUN
taxlaw-2797	917	18	(	(	PUNCT
taxlaw-2797	917	19	or	or	CCONJ
taxlaw-2797	917	20	wage	wage	NOUN
taxlaw-2797	917	21	)	)	PUNCT
taxlaw-2797	917	22	taxation	taxation	NOUN
taxlaw-2797	917	23	.	.	PUNCT
taxlaw-2797	918	1	these	these	DET
taxlaw-2797	918	2	demand	demand	NOUN
taxlaw-2797	918	3	-	-	PUNCT
taxlaw-2797	918	4	increasing	increase	VERB
taxlaw-2797	918	5	strategies	strategy	NOUN
taxlaw-2797	918	6	offer	offer	VERB
taxlaw-2797	918	7	a	a	DET
taxlaw-2797	918	8	social	social	ADJ
taxlaw-2797	918	9	value	value	NOUN
taxlaw-2797	918	10	.	.	PUNCT
taxlaw-2797	919	1	they	they	PRON
taxlaw-2797	919	2	offer	offer	VERB
taxlaw-2797	919	3	potential	potential	ADJ
taxlaw-2797	919	4	offsets	offset	NOUN
taxlaw-2797	919	5	to	to	ADP
taxlaw-2797	919	6	the	the	DET
taxlaw-2797	919	7	demand	demand	NOUN
taxlaw-2797	919	8	-	-	PUNCT
taxlaw-2797	919	9	reducing	reduce	VERB
taxlaw-2797	919	10	effect	effect	NOUN
taxlaw-2797	919	11	of	of	ADP
taxlaw-2797	919	12	second	second	ADV
taxlaw-2797	919	13	-	-	PUNCT
taxlaw-2797	919	14	best	good	ADJ
taxlaw-2797	919	15	optimal	optimal	ADJ
taxlaw-2797	919	16	taxes	taxis	NOUN
taxlaw-2797	919	17	.	.	PUNCT
taxlaw-2797	920	1	misleading	mislead	VERB
taxlaw-2797	920	2	consumers	consumer	NOUN
taxlaw-2797	920	3	in	in	ADP
taxlaw-2797	920	4	a	a	DET
taxlaw-2797	920	5	manner	manner	NOUN
taxlaw-2797	920	6	that	that	PRON
taxlaw-2797	920	7	increases	increase	VERB
taxlaw-2797	920	8	their	their	PRON
taxlaw-2797	920	9	demand	demand	NOUN
taxlaw-2797	920	10	for	for	ADP
taxlaw-2797	920	11	products	product	NOUN
taxlaw-2797	920	12	is	be	AUX
taxlaw-2797	920	13	effectively	effectively	ADV
taxlaw-2797	920	14	no	no	ADV
taxlaw-2797	920	15	different	different	ADJ
taxlaw-2797	920	16	than	than	ADP
taxlaw-2797	920	17	generating	generate	VERB
taxlaw-2797	920	18	an	an	DET
taxlaw-2797	920	19	under	under	NOUN
taxlaw-2797	920	20	-	-	PUNCT
taxlaw-2797	920	21	estimation	estimation	NOUN
taxlaw-2797	920	22	of	of	ADP
taxlaw-2797	920	23	commodity	commodity	NOUN
taxlaw-2797	920	24	prices	price	NOUN
taxlaw-2797	920	25	.	.	PUNCT
taxlaw-2797	921	1	that	that	PRON
taxlaw-2797	921	2	is	be	AUX
taxlaw-2797	921	3	,	,	PUNCT
taxlaw-2797	921	4	in	in	ADP
taxlaw-2797	921	5	a	a	DET
taxlaw-2797	921	6	no	no	DET
taxlaw-2797	921	7	-	-	PUNCT
taxlaw-2797	921	8	tax	tax	NOUN
taxlaw-2797	921	9	world	world	NOUN
taxlaw-2797	921	10	,	,	PUNCT
taxlaw-2797	921	11	such	such	ADJ
taxlaw-2797	921	12	marketing	marketing	NOUN
taxlaw-2797	921	13	strategies	strategy	NOUN
taxlaw-2797	921	14	are	be	AUX
taxlaw-2797	921	15	welfare	welfare	NOUN
taxlaw-2797	921	16	reducing	reduce	VERB
taxlaw-2797	921	17	as	as	SCONJ
taxlaw-2797	921	18	they	they	PRON
taxlaw-2797	921	19	induce	induce	VERB
taxlaw-2797	921	20	excessive	excessive	ADJ
taxlaw-2797	921	21	consumption	consumption	NOUN
taxlaw-2797	921	22	(	(	PUNCT
taxlaw-2797	921	23	and	and	CCONJ
taxlaw-2797	921	24	work	work	NOUN
taxlaw-2797	921	25	)	)	PUNCT
taxlaw-2797	921	26	.	.	PUNCT
taxlaw-2797	922	1	but	but	CCONJ
taxlaw-2797	922	2	if	if	SCONJ
taxlaw-2797	922	3	distortive	distortive	ADJ
taxlaw-2797	922	4	consumption	consumption	NOUN
taxlaw-2797	922	5	taxes	taxis	NOUN
taxlaw-2797	922	6	are	be	AUX
taxlaw-2797	922	7	employed	employ	VERB
taxlaw-2797	922	8	,	,	PUNCT
taxlaw-2797	922	9	the	the	DET
taxlaw-2797	922	10	extra	extra	ADJ
taxlaw-2797	922	11	consumption	consumption	NOUN
taxlaw-2797	922	12	(	(	PUNCT
taxlaw-2797	922	13	and	and	CCONJ
taxlaw-2797	922	14	work	work	NOUN
taxlaw-2797	922	15	)	)	PUNCT
taxlaw-2797	922	16	induced	induce	VERB
taxlaw-2797	922	17	by	by	ADP
taxlaw-2797	922	18	these	these	DET
taxlaw-2797	922	19	marketing	marketing	NOUN
taxlaw-2797	922	20	strategies	strategy	NOUN
taxlaw-2797	922	21	becomes	become	VERB
taxlaw-2797	922	22	restorative	restorative	ADJ
taxlaw-2797	922	23	rather	rather	ADV
taxlaw-2797	922	24	than	than	ADP
taxlaw-2797	922	25	excessive	excessive	ADJ
taxlaw-2797	922	26	.	.	PUNCT
taxlaw-2797	923	1	this	this	DET
taxlaw-2797	923	2	article	article	NOUN
taxlaw-2797	923	3	does	do	AUX
taxlaw-2797	923	4	not	not	PART
taxlaw-2797	923	5	necessarily	necessarily	ADV
taxlaw-2797	923	6	advocate	advocate	VERB
taxlaw-2797	923	7	misleading	mislead	VERB
taxlaw-2797	923	8	consumers	consumer	NOUN
taxlaw-2797	923	9	in	in	ADP
taxlaw-2797	923	10	order	order	NOUN
taxlaw-2797	923	11	to	to	PART
taxlaw-2797	923	12	increase	increase	VERB
taxlaw-2797	923	13	their	their	PRON
taxlaw-2797	923	14	demand	demand	NOUN
taxlaw-2797	923	15	for	for	ADP
taxlaw-2797	923	16	consumption	consumption	NOUN
taxlaw-2797	923	17	.	.	PUNCT
taxlaw-2797	924	1	in	in	ADP
taxlaw-2797	924	2	particular	particular	ADJ
taxlaw-2797	924	3	,	,	PUNCT
taxlaw-2797	924	4	the	the	DET
taxlaw-2797	924	5	difference	difference	NOUN
taxlaw-2797	924	6	between	between	ADP
taxlaw-2797	924	7	consumer	consumer	NOUN
taxlaw-2797	924	8	under	under	NOUN
taxlaw-2797	924	9	-	-	PUNCT
taxlaw-2797	924	10	estimation	estimation	NOUN
taxlaw-2797	924	11	due	due	ADJ
taxlaw-2797	924	12	to	to	ADP
taxlaw-2797	924	13	tax	tax	NOUN
taxlaw-2797	924	14	-	-	PUNCT
taxlaw-2797	924	15	exclusive	exclusive	ADJ
taxlaw-2797	924	16	prices	price	NOUN
taxlaw-2797	924	17	and	and	CCONJ
taxlaw-2797	924	18	marketing	marketing	NOUN
taxlaw-2797	924	19	strategies	strategy	NOUN
taxlaw-2797	924	20	is	be	AUX
taxlaw-2797	924	21	that	that	SCONJ
taxlaw-2797	924	22	only	only	ADV
taxlaw-2797	924	23	under	under	ADP
taxlaw-2797	924	24	the	the	DET
taxlaw-2797	924	25	former	former	ADJ
taxlaw-2797	924	26	there	there	PRON
taxlaw-2797	924	27	may	may	AUX
taxlaw-2797	924	28	be	be	AUX
taxlaw-2797	924	29	a	a	DET
taxlaw-2797	924	30	good	good	ADJ
taxlaw-2797	924	31	reason	reason	NOUN
taxlaw-2797	924	32	to	to	PART
taxlaw-2797	924	33	believe	believe	VERB
taxlaw-2797	924	34	that	that	SCONJ
taxlaw-2797	924	35	consumers	consumer	NOUN
taxlaw-2797	924	36	will	will	AUX
taxlaw-2797	924	37	be	be	AUX
taxlaw-2797	924	38	uniformly	uniformly	ADV
taxlaw-2797	924	39	confused	confuse	VERB
taxlaw-2797	924	40	across	across	ADP
taxlaw-2797	924	41	all	all	DET
taxlaw-2797	924	42	commodities.157	commodities.157	NOUN
taxlaw-2797	924	43	marketing	marketing	NOUN
taxlaw-2797	924	44	strategies	strategy	NOUN
taxlaw-2797	924	45	,	,	PUNCT
taxlaw-2797	924	46	on	on	ADP
taxlaw-2797	924	47	the	the	DET
taxlaw-2797	924	48	other	other	ADJ
taxlaw-2797	924	49	hand	hand	NOUN
taxlaw-2797	924	50	,	,	PUNCT
taxlaw-2797	924	51	may	may	AUX
taxlaw-2797	924	52	differentially	differentially	ADV
taxlaw-2797	924	53	affect	affect	VERB
taxlaw-2797	924	54	the	the	DET
taxlaw-2797	924	55	consumption	consumption	NOUN
taxlaw-2797	924	56	of	of	ADP
taxlaw-2797	924	57	different	different	ADJ
taxlaw-2797	924	58	products	product	NOUN
taxlaw-2797	924	59	.	.	PUNCT
taxlaw-2797	925	1	such	such	DET
taxlaw-2797	925	2	a	a	DET
taxlaw-2797	925	3	differentiated	differentiated	ADJ
taxlaw-2797	925	4	effect	effect	NOUN
taxlaw-2797	925	5	generates	generate	VERB
taxlaw-2797	925	6	its	its	PRON
taxlaw-2797	925	7	own	own	ADJ
taxlaw-2797	925	8	distortion	distortion	NOUN
taxlaw-2797	925	9	—	—	PUNCT
taxlaw-2797	925	10	i.e.	i.e.	X
taxlaw-2797	925	11	,	,	PUNCT
taxlaw-2797	925	12	substitution	substitution	NOUN
taxlaw-2797	925	13	across	across	ADP
taxlaw-2797	925	14	commodities.158	commodities.158	NOUN
taxlaw-2797	925	15	the	the	DET
taxlaw-2797	925	16	purpose	purpose	NOUN
taxlaw-2797	925	17	of	of	ADP
taxlaw-2797	925	18	this	this	DET
taxlaw-2797	925	19	discussion	discussion	NOUN
taxlaw-2797	925	20	is	be	AUX
taxlaw-2797	925	21	to	to	PART
taxlaw-2797	925	22	elucidate	elucidate	VERB
taxlaw-2797	925	23	to	to	ADP
taxlaw-2797	925	24	consumer	consumer	NOUN
taxlaw-2797	925	25	endings	ending	NOUN
taxlaw-2797	925	26	is	be	AUX
taxlaw-2797	925	27	informational	informational	ADJ
taxlaw-2797	925	28	)	)	PUNCT
taxlaw-2797	925	29	.	.	PUNCT
taxlaw-2797	926	1	154	154	NUM
taxlaw-2797	926	2	.	.	PUNCT
taxlaw-2797	927	1	see	see	VERB
taxlaw-2797	927	2	,	,	PUNCT
taxlaw-2797	927	3	e.g.	e.g.	ADV
taxlaw-2797	927	4	,	,	PUNCT
taxlaw-2797	927	5	david	david	PROPN
taxlaw-2797	927	6	m.	m.	PROPN
taxlaw-2797	927	7	hardesty	hardesty	PROPN
taxlaw-2797	927	8	&	&	CCONJ
taxlaw-2797	927	9	william	william	PROPN
taxlaw-2797	927	10	o.	o.	PROPN
taxlaw-2797	927	11	bearden	bearden	PROPN
taxlaw-2797	927	12	,	,	PUNCT
taxlaw-2797	927	13	consumer	consumer	NOUN
taxlaw-2797	927	14	evaluations	evaluation	NOUN
taxlaw-2797	927	15	of	of	ADP
taxlaw-2797	927	16	different	different	ADJ
taxlaw-2797	927	17	promotion	promotion	NOUN
taxlaw-2797	927	18	types	type	NOUN
taxlaw-2797	927	19	and	and	CCONJ
taxlaw-2797	927	20	price	price	NOUN
taxlaw-2797	927	21	presentations	presentation	NOUN
taxlaw-2797	927	22	:	:	PUNCT
taxlaw-2797	927	23	the	the	DET
taxlaw-2797	927	24	moderating	moderate	VERB
taxlaw-2797	927	25	role	role	NOUN
taxlaw-2797	927	26	of	of	ADP
taxlaw-2797	927	27	promotional	promotional	ADJ
taxlaw-2797	927	28	benefit	benefit	NOUN
taxlaw-2797	927	29	level	level	NOUN
taxlaw-2797	927	30	,	,	PUNCT
taxlaw-2797	927	31	79	79	NUM
taxlaw-2797	927	32	j.	j.	PROPN
taxlaw-2797	927	33	retailing	retailing	PROPN
taxlaw-2797	927	34	17	17	NUM
taxlaw-2797	927	35	,	,	PUNCT
taxlaw-2797	927	36	18–22	18–22	NUM
taxlaw-2797	927	37	(	(	PUNCT
taxlaw-2797	927	38	2003	2003	NUM
taxlaw-2797	927	39	)	)	PUNCT
taxlaw-2797	927	40	(	(	PUNCT
taxlaw-2797	927	41	comparing	compare	VERB
taxlaw-2797	927	42	the	the	DET
taxlaw-2797	927	43	effects	effect	NOUN
taxlaw-2797	927	44	of	of	ADP
taxlaw-2797	927	45	price	price	NOUN
taxlaw-2797	927	46	discounts	discount	NOUN
taxlaw-2797	927	47	and	and	CCONJ
taxlaw-2797	927	48	bonus	bonus	NOUN
taxlaw-2797	927	49	packs	pack	NOUN
taxlaw-2797	927	50	)	)	PUNCT
taxlaw-2797	927	51	;	;	PUNCT
taxlaw-2797	928	1	chen	chen	PROPN
taxlaw-2797	928	2	et	et	PROPN
taxlaw-2797	928	3	al	al	PROPN
taxlaw-2797	928	4	.	.	PROPN
taxlaw-2797	928	5	,	,	PUNCT
taxlaw-2797	928	6	supra	supra	PROPN
taxlaw-2797	928	7	note	note	PROPN
taxlaw-2797	928	8	66	66	NUM
taxlaw-2797	928	9	,	,	PUNCT
taxlaw-2797	928	10	at	at	ADP
taxlaw-2797	928	11	357–69	357–69	X
taxlaw-2797	928	12	(	(	PUNCT
taxlaw-2797	928	13	comparing	compare	VERB
taxlaw-2797	928	14	the	the	DET
taxlaw-2797	928	15	effects	effect	NOUN
taxlaw-2797	928	16	of	of	ADP
taxlaw-2797	928	17	price	price	NOUN
taxlaw-2797	928	18	discounts	discount	NOUN
taxlaw-2797	928	19	and	and	CCONJ
taxlaw-2797	928	20	coupons	coupon	NOUN
taxlaw-2797	928	21	)	)	PUNCT
taxlaw-2797	928	22	;	;	PUNCT
taxlaw-2797	928	23	see	see	VERB
taxlaw-2797	928	24	also	also	ADV
taxlaw-2797	928	25	generally	generally	ADV
taxlaw-2797	928	26	indrajit	indrajit	ADJ
taxlaw-2797	928	27	sinha	sinha	NOUN
taxlaw-2797	928	28	&	&	CCONJ
taxlaw-2797	928	29	michael	michael	PROPN
taxlaw-2797	928	30	f.	f.	PROPN
taxlaw-2797	928	31	smith	smith	PROPN
taxlaw-2797	928	32	,	,	PUNCT
taxlaw-2797	928	33	consumers	consumer	NOUN
taxlaw-2797	928	34	’	'	PUNCT
taxlaw-2797	928	35	perceptions	perception	NOUN
taxlaw-2797	928	36	of	of	ADP
taxlaw-2797	928	37	promotional	promotional	ADJ
taxlaw-2797	928	38	framing	framing	NOUN
taxlaw-2797	928	39	of	of	ADP
taxlaw-2797	928	40	price	price	NOUN
taxlaw-2797	928	41	,	,	PUNCT
taxlaw-2797	928	42	17	17	NUM
taxlaw-2797	928	43	psychol	psychol	NOUN
taxlaw-2797	928	44	.	.	PUNCT
taxlaw-2797	928	45	&	&	CCONJ
taxlaw-2797	928	46	marketing	market	VERB
taxlaw-2797	928	47	257	257	NUM
taxlaw-2797	928	48	(	(	PUNCT
taxlaw-2797	928	49	2000	2000	NUM
taxlaw-2797	928	50	)	)	PUNCT
taxlaw-2797	928	51	(	(	PUNCT
taxlaw-2797	928	52	arguing	argue	VERB
taxlaw-2797	928	53	that	that	SCONJ
taxlaw-2797	928	54	the	the	DET
taxlaw-2797	928	55	framing	framing	NOUN
taxlaw-2797	928	56	of	of	ADP
taxlaw-2797	928	57	deals	deal	NOUN
taxlaw-2797	928	58	—	—	PUNCT
taxlaw-2797	928	59	i.e.	i.e.	X
taxlaw-2797	928	60	,	,	PUNCT
taxlaw-2797	928	61	price	price	NOUN
taxlaw-2797	928	62	reduction	reduction	NOUN
taxlaw-2797	928	63	versus	versus	ADP
taxlaw-2797	928	64	volume	volume	NOUN
taxlaw-2797	928	65	promotion	promotion	NOUN
taxlaw-2797	928	66	—	—	PUNCT
taxlaw-2797	928	67	affects	affect	VERB
taxlaw-2797	928	68	perception	perception	NOUN
taxlaw-2797	928	69	)	)	PUNCT
taxlaw-2797	928	70	.	.	PUNCT
taxlaw-2797	929	1	155	155	NUM
taxlaw-2797	929	2	.	.	PUNCT
taxlaw-2797	929	3	see	see	VERB
taxlaw-2797	929	4	generally	generally	ADV
taxlaw-2797	929	5	,	,	PUNCT
taxlaw-2797	929	6	e.g.	e.g.	ADV
taxlaw-2797	929	7	,	,	PUNCT
taxlaw-2797	929	8	john	john	PROPN
taxlaw-2797	929	9	t.	t.	PROPN
taxlaw-2797	929	10	gourville	gourville	PROPN
taxlaw-2797	929	11	,	,	PUNCT
taxlaw-2797	929	12	pennies	penny	NOUN
taxlaw-2797	929	13	-	-	PUNCT
taxlaw-2797	929	14	a	a	DET
taxlaw-2797	929	15	-	-	PUNCT
taxlaw-2797	929	16	day	day	NOUN
taxlaw-2797	929	17	:	:	PUNCT
taxlaw-2797	929	18	the	the	DET
taxlaw-2797	929	19	effect	effect	NOUN
taxlaw-2797	929	20	of	of	ADP
taxlaw-2797	929	21	temporal	temporal	ADJ
taxlaw-2797	929	22	reframing	reframe	VERB
taxlaw-2797	929	23	on	on	ADP
taxlaw-2797	929	24	transaction	transaction	NOUN
taxlaw-2797	929	25	evaluation	evaluation	NOUN
taxlaw-2797	929	26	,	,	PUNCT
taxlaw-2797	929	27	24	24	NUM
taxlaw-2797	929	28	j.	j.	PROPN
taxlaw-2797	929	29	consumer	consumer	NOUN
taxlaw-2797	929	30	res	re	NOUN
taxlaw-2797	929	31	.	.	PUNCT
taxlaw-2797	930	1	395	395	NUM
taxlaw-2797	930	2	(	(	PUNCT
taxlaw-2797	930	3	1998	1998	NUM
taxlaw-2797	930	4	)	)	PUNCT
taxlaw-2797	930	5	(	(	PUNCT
taxlaw-2797	930	6	showing	show	VERB
taxlaw-2797	930	7	experimentally	experimentally	ADV
taxlaw-2797	930	8	and	and	CCONJ
taxlaw-2797	930	9	theorizing	theorize	VERB
taxlaw-2797	930	10	the	the	DET
taxlaw-2797	930	11	effect	effect	NOUN
taxlaw-2797	930	12	of	of	ADP
taxlaw-2797	930	13	temporal	temporal	ADJ
taxlaw-2797	930	14	framing	framing	NOUN
taxlaw-2797	930	15	of	of	ADP
taxlaw-2797	930	16	pricing	pricing	NOUN
taxlaw-2797	930	17	)	)	PUNCT
taxlaw-2797	930	18	.	.	PUNCT
taxlaw-2797	931	1	156	156	NUM
taxlaw-2797	931	2	.	.	PUNCT
taxlaw-2797	931	3	see	see	VERB
taxlaw-2797	931	4	generally	generally	ADV
taxlaw-2797	931	5	,	,	PUNCT
taxlaw-2797	931	6	e.g.	e.g.	ADV
taxlaw-2797	931	7	,	,	PUNCT
taxlaw-2797	931	8	dhruv	dhruv	PROPN
taxlaw-2797	931	9	grewal	grewal	PROPN
taxlaw-2797	931	10	et	et	PROPN
taxlaw-2797	931	11	al	al	PROPN
taxlaw-2797	931	12	.	.	PROPN
taxlaw-2797	931	13	,	,	PUNCT
taxlaw-2797	931	14	the	the	DET
taxlaw-2797	931	15	effects	effect	NOUN
taxlaw-2797	931	16	of	of	ADP
taxlaw-2797	931	17	price	price	NOUN
taxlaw-2797	931	18	-	-	PUNCT
taxlaw-2797	931	19	comparison	comparison	NOUN
taxlaw-2797	931	20	advertising	advertising	NOUN
taxlaw-2797	931	21	on	on	ADP
taxlaw-2797	931	22	buyers	buyer	NOUN
taxlaw-2797	931	23	’	'	PUNCT
taxlaw-2797	931	24	perceptions	perception	NOUN
taxlaw-2797	931	25	of	of	ADP
taxlaw-2797	931	26	acquisition	acquisition	NOUN
taxlaw-2797	931	27	value	value	NOUN
taxlaw-2797	931	28	,	,	PUNCT
taxlaw-2797	931	29	transaction	transaction	NOUN
taxlaw-2797	931	30	value	value	NOUN
taxlaw-2797	931	31	,	,	PUNCT
taxlaw-2797	931	32	and	and	CCONJ
taxlaw-2797	931	33	behavioral	behavioral	ADJ
taxlaw-2797	931	34	intentions	intention	NOUN
taxlaw-2797	931	35	,	,	PUNCT
taxlaw-2797	931	36	62	62	NUM
taxlaw-2797	931	37	j.	j.	PROPN
taxlaw-2797	931	38	marketing	marketing	NOUN
taxlaw-2797	931	39	46	46	NUM
taxlaw-2797	931	40	(	(	PUNCT
taxlaw-2797	931	41	1998	1998	NUM
taxlaw-2797	931	42	)	)	PUNCT
taxlaw-2797	931	43	;	;	PUNCT
taxlaw-2797	931	44	larry	larry	PROPN
taxlaw-2797	931	45	d.	d.	PROPN
taxlaw-2797	931	46	compeau	compeau	PROPN
taxlaw-2797	931	47	&	&	CCONJ
taxlaw-2797	931	48	dhruv	dhruv	PROPN
taxlaw-2797	931	49	grewal	grewal	PROPN
taxlaw-2797	931	50	,	,	PUNCT
taxlaw-2797	931	51	comparative	comparative	ADJ
taxlaw-2797	931	52	price	price	NOUN
taxlaw-2797	931	53	advertising	advertising	NOUN
taxlaw-2797	931	54	:	:	PUNCT
taxlaw-2797	931	55	an	an	DET
taxlaw-2797	931	56	integrative	integrative	ADJ
taxlaw-2797	931	57	review	review	NOUN
taxlaw-2797	931	58	,	,	PUNCT
taxlaw-2797	931	59	17	17	NUM
taxlaw-2797	931	60	j.	j.	PROPN
taxlaw-2797	931	61	pub	pub	PROPN
taxlaw-2797	931	62	.	.	PUNCT
taxlaw-2797	931	63	policy	policy	NOUN
taxlaw-2797	931	64	&	&	CCONJ
taxlaw-2797	931	65	marketing	marketing	NOUN
taxlaw-2797	931	66	257	257	NUM
taxlaw-2797	931	67	(	(	PUNCT
taxlaw-2797	931	68	1998	1998	NUM
taxlaw-2797	931	69	)	)	PUNCT
taxlaw-2797	931	70	.	.	PUNCT
taxlaw-2797	932	1	157	157	NUM
taxlaw-2797	932	2	.	.	PUNCT
taxlaw-2797	933	1	see	see	VERB
taxlaw-2797	933	2	supra	supra	PROPN
taxlaw-2797	933	3	notes	note	NOUN
taxlaw-2797	933	4	104	104	NUM
taxlaw-2797	933	5	,	,	PUNCT
taxlaw-2797	933	6	145–46	145–46	NUM
taxlaw-2797	933	7	and	and	CCONJ
taxlaw-2797	933	8	accompanying	accompany	VERB
taxlaw-2797	933	9	text	text	NOUN
taxlaw-2797	933	10	.	.	PUNCT
taxlaw-2797	934	1	158	158	X
taxlaw-2797	934	2	.	.	PUNCT
taxlaw-2797	935	1	additionally	additionally	ADV
taxlaw-2797	935	2	,	,	PUNCT
taxlaw-2797	935	3	the	the	DET
taxlaw-2797	935	4	extent	extent	NOUN
taxlaw-2797	935	5	to	to	PART
taxlaw-2797	935	6	which	which	PRON
taxlaw-2797	935	7	marketing	marketing	NOUN
taxlaw-2797	935	8	strategies	strategy	NOUN
taxlaw-2797	935	9	mislead	mislead	VERB
taxlaw-2797	935	10	consumers	consumer	NOUN
taxlaw-2797	935	11	and	and	CCONJ
taxlaw-2797	935	12	increase	increase	VERB
taxlaw-2797	935	13	demand	demand	NOUN
taxlaw-2797	935	14	is	be	AUX
taxlaw-2797	935	15	also	also	ADV
taxlaw-2797	935	16	important	important	ADJ
taxlaw-2797	935	17	.	.	PUNCT
taxlaw-2797	936	1	marketing	marketing	NOUN
taxlaw-2797	936	2	strategies	strategy	NOUN
taxlaw-2797	936	3	should	should	AUX
taxlaw-2797	936	4	not	not	PART
taxlaw-2797	936	5	be	be	AUX
taxlaw-2797	936	6	allowed	allow	VERB
taxlaw-2797	936	7	to	to	PART
taxlaw-2797	936	8	have	have	VERB
taxlaw-2797	936	9	an	an	DET
taxlaw-2797	936	10	excessive	excessive	ADJ
taxlaw-2797	936	11	effect	effect	NOUN
taxlaw-2797	936	12	on	on	ADP
taxlaw-2797	936	13	demand	demand	NOUN
taxlaw-2797	936	14	(	(	PUNCT
taxlaw-2797	936	15	though	though	SCONJ
taxlaw-2797	936	16	intuitively	intuitively	ADV
taxlaw-2797	936	17	it	it	PRON
taxlaw-2797	936	18	seems	seem	VERB
taxlaw-2797	936	19	to	to	PART
taxlaw-2797	936	20	be	be	AUX
taxlaw-2797	936	21	far	far	ADV
taxlaw-2797	936	22	from	from	ADP
taxlaw-2797	936	23	excessive	excessive	ADJ
taxlaw-2797	936	24	given	give	VERB
taxlaw-2797	936	25	current	current	ADJ
taxlaw-2797	936	26	tax	tax	NOUN
taxlaw-2797	936	27	rates	rate	NOUN
taxlaw-2797	936	28	in	in	ADP
taxlaw-2797	936	29	developed	develop	VERB
taxlaw-2797	936	30	countries	country	NOUN
taxlaw-2797	936	31	)	)	PUNCT
taxlaw-2797	936	32	.	.	PUNCT
taxlaw-2797	937	1	258	258	NUM
taxlaw-2797	937	2	columbia	columbia	PROPN
taxlaw-2797	937	3	jour	jour	PROPN
taxlaw-2797	937	4	�	�	PROPN
taxlaw-2797	937	5	al	al	PROPN
taxlaw-2797	937	6	of	of	ADP
taxlaw-2797	937	7	tax	tax	NOUN
taxlaw-2797	937	8	law	law	NOUN
taxlaw-2797	937	9	[	[	X
taxlaw-2797	937	10	vol	vol	NOUN
taxlaw-2797	937	11	.	.	PUNCT
taxlaw-2797	938	1	1:218	1:218	NUM
taxlaw-2797	938	2	protection	protection	NOUN
taxlaw-2797	938	3	regulators	regulator	NOUN
taxlaw-2797	938	4	the	the	DET
taxlaw-2797	938	5	positive	positive	ADJ
taxlaw-2797	938	6	effect	effect	NOUN
taxlaw-2797	938	7	of	of	ADP
taxlaw-2797	938	8	market	market	NOUN
taxlaw-2797	938	9	-	-	PUNCT
taxlaw-2797	938	10	based	base	VERB
taxlaw-2797	938	11	strategies	strategy	NOUN
taxlaw-2797	938	12	based	base	VERB
taxlaw-2797	938	13	on	on	ADP
taxlaw-2797	938	14	consumer	consumer	NOUN
taxlaw-2797	938	15	confusion	confusion	NOUN
taxlaw-2797	938	16	,	,	PUNCT
taxlaw-2797	938	17	where	where	SCONJ
taxlaw-2797	938	18	consumption	consumption	NOUN
taxlaw-2797	938	19	or	or	CCONJ
taxlaw-2797	938	20	wage	wage	NOUN
taxlaw-2797	938	21	taxes	taxis	NOUN
taxlaw-2797	938	22	exist	exist	VERB
taxlaw-2797	938	23	.	.	PUNCT
taxlaw-2797	939	1	the	the	DET
taxlaw-2797	939	2	demandincreasing	demandincrease	VERB
taxlaw-2797	939	3	marketing	marketing	NOUN
taxlaw-2797	939	4	strategies	strategy	NOUN
taxlaw-2797	939	5	described	describe	VERB
taxlaw-2797	939	6	above	above	ADV
taxlaw-2797	939	7	(	(	PUNCT
taxlaw-2797	939	8	and	and	CCONJ
taxlaw-2797	939	9	others	other	NOUN
taxlaw-2797	939	10	)	)	PUNCT
taxlaw-2797	939	11	should	should	AUX
taxlaw-2797	939	12	not	not	PART
taxlaw-2797	939	13	necessarily	necessarily	ADV
taxlaw-2797	939	14	be	be	AUX
taxlaw-2797	939	15	on	on	ADP
taxlaw-2797	939	16	the	the	DET
taxlaw-2797	939	17	front	front	ADJ
taxlaw-2797	939	18	line	line	NOUN
taxlaw-2797	939	19	of	of	ADP
taxlaw-2797	939	20	consumer	consumer	NOUN
taxlaw-2797	939	21	protection	protection	NOUN
taxlaw-2797	939	22	regulation	regulation	NOUN
taxlaw-2797	939	23	;	;	PUNCT
taxlaw-2797	939	24	they	they	PRON
taxlaw-2797	939	25	are	be	AUX
taxlaw-2797	939	26	not	not	PART
taxlaw-2797	939	27	all	all	ADV
taxlaw-2797	939	28	bad	bad	ADJ
taxlaw-2797	939	29	.	.	PUNCT
taxlaw-2797	940	1	conclusion	conclusion	NOUN
taxlaw-2797	940	2	rather	rather	ADV
taxlaw-2797	940	3	than	than	ADP
taxlaw-2797	940	4	restating	restate	VERB
taxlaw-2797	940	5	the	the	DET
taxlaw-2797	940	6	analysis	analysis	NOUN
taxlaw-2797	940	7	and	and	CCONJ
taxlaw-2797	940	8	conclusions	conclusion	NOUN
taxlaw-2797	940	9	of	of	ADP
taxlaw-2797	940	10	this	this	DET
taxlaw-2797	940	11	article	article	NOUN
taxlaw-2797	940	12	,	,	PUNCT
taxlaw-2797	940	13	this	this	DET
taxlaw-2797	940	14	final	final	ADJ
taxlaw-2797	940	15	section	section	NOUN
taxlaw-2797	940	16	discusses	discuss	VERB
taxlaw-2797	940	17	a	a	DET
taxlaw-2797	940	18	few	few	ADJ
taxlaw-2797	940	19	closely	closely	ADV
taxlaw-2797	940	20	related	relate	VERB
taxlaw-2797	940	21	issues	issue	NOUN
taxlaw-2797	940	22	.	.	PUNCT
taxlaw-2797	941	1	first	first	ADV
taxlaw-2797	941	2	,	,	PUNCT
taxlaw-2797	941	3	on	on	ADP
taxlaw-2797	941	4	the	the	DET
taxlaw-2797	941	5	issue	issue	NOUN
taxlaw-2797	941	6	of	of	ADP
taxlaw-2797	941	7	methodological	methodological	ADJ
taxlaw-2797	941	8	approaches	approach	NOUN
taxlaw-2797	941	9	,	,	PUNCT
taxlaw-2797	941	10	this	this	DET
taxlaw-2797	941	11	article	article	NOUN
taxlaw-2797	941	12	adopts	adopt	VERB
taxlaw-2797	941	13	a	a	DET
taxlaw-2797	941	14	welfarist	welfarist	NOUN
taxlaw-2797	941	15	method	method	NOUN
taxlaw-2797	941	16	.	.	PUNCT
taxlaw-2797	942	1	under	under	ADP
taxlaw-2797	942	2	a	a	DET
taxlaw-2797	942	3	welfarist	welfarist	NOUN
taxlaw-2797	942	4	methodology	methodology	NOUN
taxlaw-2797	942	5	,	,	PUNCT
taxlaw-2797	942	6	legal	legal	ADJ
taxlaw-2797	942	7	rules	rule	NOUN
taxlaw-2797	942	8	are	be	AUX
taxlaw-2797	942	9	evaluated	evaluate	VERB
taxlaw-2797	942	10	according	accord	VERB
taxlaw-2797	942	11	to	to	ADP
taxlaw-2797	942	12	their	their	PRON
taxlaw-2797	942	13	effect	effect	NOUN
taxlaw-2797	942	14	on	on	ADP
taxlaw-2797	942	15	social	social	ADJ
taxlaw-2797	942	16	welfare	welfare	NOUN
taxlaw-2797	942	17	,	,	PUNCT
taxlaw-2797	942	18	which	which	PRON
taxlaw-2797	942	19	is	be	AUX
taxlaw-2797	942	20	the	the	DET
taxlaw-2797	942	21	aggregate	aggregate	NOUN
taxlaw-2797	942	22	of	of	ADP
taxlaw-2797	942	23	individual	individual	ADJ
taxlaw-2797	942	24	well	well	ADV
taxlaw-2797	942	25	-	-	PUNCT
taxlaw-2797	942	26	being.159	being.159	NOUN
taxlaw-2797	942	27	clearly	clearly	ADV
taxlaw-2797	942	28	,	,	PUNCT
taxlaw-2797	942	29	other	other	ADJ
taxlaw-2797	942	30	methods	method	NOUN
taxlaw-2797	942	31	of	of	ADP
taxlaw-2797	942	32	analysis	analysis	NOUN
taxlaw-2797	942	33	are	be	AUX
taxlaw-2797	942	34	possible	possible	ADJ
taxlaw-2797	942	35	,	,	PUNCT
taxlaw-2797	942	36	such	such	ADJ
taxlaw-2797	942	37	as	as	ADP
taxlaw-2797	942	38	“	"	PUNCT
taxlaw-2797	942	39	rights	right	NOUN
taxlaw-2797	942	40	”	"	PUNCT
taxlaw-2797	942	41	or	or	CCONJ
taxlaw-2797	942	42	entitlement	entitlement	NOUN
taxlaw-2797	942	43	approaches	approach	NOUN
taxlaw-2797	942	44	that	that	PRON
taxlaw-2797	942	45	can	can	AUX
taxlaw-2797	942	46	be	be	AUX
taxlaw-2797	942	47	based	base	VERB
taxlaw-2797	942	48	on	on	ADP
taxlaw-2797	942	49	the	the	DET
taxlaw-2797	942	50	kantian	kantian	ADJ
taxlaw-2797	942	51	idea	idea	NOUN
taxlaw-2797	942	52	of	of	ADP
taxlaw-2797	942	53	personal	personal	ADJ
taxlaw-2797	942	54	autonomy	autonomy	NOUN
taxlaw-2797	942	55	.	.	PUNCT
taxlaw-2797	943	1	consumers	consumer	NOUN
taxlaw-2797	943	2	,	,	PUNCT
taxlaw-2797	943	3	under	under	ADP
taxlaw-2797	943	4	a	a	DET
taxlaw-2797	943	5	“	"	PUNCT
taxlaw-2797	943	6	rights	right	NOUN
taxlaw-2797	943	7	”	"	PUNCT
taxlaw-2797	943	8	approach	approach	NOUN
taxlaw-2797	943	9	,	,	PUNCT
taxlaw-2797	943	10	are	be	AUX
taxlaw-2797	943	11	entitled	entitle	VERB
taxlaw-2797	943	12	to	to	ADP
taxlaw-2797	943	13	certain	certain	ADJ
taxlaw-2797	943	14	regulatory	regulatory	ADJ
taxlaw-2797	943	15	protection	protection	NOUN
taxlaw-2797	943	16	regardless	regardless	ADV
taxlaw-2797	943	17	of	of	ADP
taxlaw-2797	943	18	any	any	DET
taxlaw-2797	943	19	competing	compete	VERB
taxlaw-2797	943	20	considerations	consideration	NOUN
taxlaw-2797	943	21	—	—	PUNCT
taxlaw-2797	943	22	such	such	ADJ
taxlaw-2797	943	23	as	as	ADP
taxlaw-2797	943	24	social	social	ADJ
taxlaw-2797	943	25	welfare.160	welfare.160	ADP
taxlaw-2797	943	26	another	another	DET
taxlaw-2797	943	27	potential	potential	ADJ
taxlaw-2797	943	28	approach	approach	NOUN
taxlaw-2797	943	29	is	be	AUX
taxlaw-2797	943	30	based	base	VERB
taxlaw-2797	943	31	on	on	ADP
taxlaw-2797	943	32	the	the	DET
taxlaw-2797	943	33	concept	concept	NOUN
taxlaw-2797	943	34	of	of	ADP
taxlaw-2797	943	35	community	community	NOUN
taxlaw-2797	943	36	/	/	SYM
taxlaw-2797	943	37	public	public	ADJ
taxlaw-2797	943	38	values	value	NOUN
taxlaw-2797	943	39	.	.	PUNCT
taxlaw-2797	944	1	in	in	ADP
taxlaw-2797	944	2	this	this	DET
taxlaw-2797	944	3	context	context	NOUN
taxlaw-2797	944	4	,	,	PUNCT
taxlaw-2797	944	5	consumer	consumer	NOUN
taxlaw-2797	944	6	protection	protection	NOUN
taxlaw-2797	944	7	regulation	regulation	NOUN
taxlaw-2797	944	8	promotes	promote	VERB
taxlaw-2797	944	9	values	value	NOUN
taxlaw-2797	944	10	such	such	ADJ
taxlaw-2797	944	11	as	as	ADP
taxlaw-2797	944	12	honesty	honesty	NOUN
taxlaw-2797	944	13	and	and	CCONJ
taxlaw-2797	944	14	fairness	fairness	NOUN
taxlaw-2797	944	15	,	,	PUNCT
taxlaw-2797	944	16	and	and	CCONJ
taxlaw-2797	944	17	contributes	contribute	VERB
taxlaw-2797	944	18	to	to	ADP
taxlaw-2797	944	19	the	the	DET
taxlaw-2797	944	20	development	development	NOUN
taxlaw-2797	944	21	of	of	ADP
taxlaw-2797	944	22	trust	trust	NOUN
taxlaw-2797	944	23	and	and	CCONJ
taxlaw-2797	944	24	confidence	confidence	NOUN
taxlaw-2797	944	25	in	in	ADP
taxlaw-2797	944	26	society.161	society.161	ADJ
taxlaw-2797	944	27	one	one	PRON
taxlaw-2797	944	28	may	may	AUX
taxlaw-2797	944	29	alternatively	alternatively	ADV
taxlaw-2797	944	30	adopt	adopt	VERB
taxlaw-2797	944	31	a	a	DET
taxlaw-2797	944	32	theory	theory	NOUN
taxlaw-2797	944	33	of	of	ADP
taxlaw-2797	944	34	liberal	liberal	ADJ
taxlaw-2797	944	35	values,162	values,162	NOUN
taxlaw-2797	944	36	promote	promote	VERB
taxlaw-2797	944	37	collective	collective	ADJ
taxlaw-2797	944	38	desires	desire	NOUN
taxlaw-2797	944	39	and	and	CCONJ
taxlaw-2797	944	40	aspirations,163	aspirations,163	VERB
taxlaw-2797	944	41	attempt	attempt	NOUN
taxlaw-2797	944	42	to	to	PART
taxlaw-2797	944	43	redesign	redesign	VERB
taxlaw-2797	944	44	individual	individual	ADJ
taxlaw-2797	944	45	preferences,164	preferences,164	NOUN
taxlaw-2797	944	46	stress	stress	NOUN
taxlaw-2797	944	47	various	various	ADJ
taxlaw-2797	944	48	public	public	ADJ
taxlaw-2797	944	49	policy	policy	NOUN
taxlaw-2797	944	50	goals,165	goals,165	NOUN
taxlaw-2797	944	51	etc	etc	X
taxlaw-2797	944	52	.	.	X
taxlaw-2797	945	1	under	under	ADP
taxlaw-2797	945	2	any	any	PRON
taxlaw-2797	945	3	of	of	ADP
taxlaw-2797	945	4	the	the	DET
taxlaw-2797	945	5	non	non	ADJ
taxlaw-2797	945	6	-	-	NOUN
taxlaw-2797	945	7	welfarist	welfarist	ADJ
taxlaw-2797	945	8	approaches	approach	NOUN
taxlaw-2797	945	9	,	,	PUNCT
taxlaw-2797	945	10	the	the	DET
taxlaw-2797	945	11	analysis	analysis	NOUN
taxlaw-2797	945	12	and	and	CCONJ
taxlaw-2797	945	13	conclusion	conclusion	NOUN
taxlaw-2797	945	14	may	may	AUX
taxlaw-2797	945	15	change	change	VERB
taxlaw-2797	945	16	.	.	PUNCT
taxlaw-2797	946	1	the	the	DET
taxlaw-2797	946	2	welfarist	welfarist	ADJ
taxlaw-2797	946	3	analysis	analysis	NOUN
taxlaw-2797	946	4	in	in	ADP
taxlaw-2797	946	5	this	this	DET
taxlaw-2797	946	6	paper	paper	NOUN
taxlaw-2797	946	7	can	can	AUX
taxlaw-2797	946	8	provide	provide	VERB
taxlaw-2797	946	9	advocates	advocate	NOUN
taxlaw-2797	946	10	of	of	ADP
taxlaw-2797	946	11	other	other	ADJ
taxlaw-2797	946	12	approaches	approach	NOUN
taxlaw-2797	946	13	with	with	ADP
taxlaw-2797	946	14	a	a	DET
taxlaw-2797	946	15	social	social	ADJ
taxlaw-2797	946	16	welfare	welfare	NOUN
taxlaw-2797	946	17	benchmark	benchmark	NOUN
taxlaw-2797	946	18	159	159	NUM
taxlaw-2797	946	19	.	.	PUNCT
taxlaw-2797	947	1	see	see	VERB
taxlaw-2797	947	2	generally	generally	ADV
taxlaw-2797	947	3	kaplow	kaplow	NOUN
taxlaw-2797	947	4	,	,	PUNCT
taxlaw-2797	947	5	theory	theory	NOUN
taxlaw-2797	947	6	of	of	ADP
taxlaw-2797	947	7	taxation	taxation	NOUN
taxlaw-2797	947	8	,	,	PUNCT
taxlaw-2797	947	9	supra	supra	PROPN
taxlaw-2797	947	10	note	note	NOUN
taxlaw-2797	947	11	1	1	NUM
taxlaw-2797	947	12	,	,	PUNCT
taxlaw-2797	947	13	at	at	ADP
taxlaw-2797	947	14	348–58	348–58	NUM
taxlaw-2797	947	15	(	(	PUNCT
taxlaw-2797	947	16	describing	describe	VERB
taxlaw-2797	947	17	the	the	DET
taxlaw-2797	947	18	welfarist	welfarist	PROPN
taxlaw-2797	947	19	methodology	methodology	PROPN
taxlaw-2797	947	20	)	)	PUNCT
taxlaw-2797	947	21	.	.	PUNCT
taxlaw-2797	948	1	160	160	NUM
taxlaw-2797	948	2	.	.	PUNCT
taxlaw-2797	949	1	see	see	VERB
taxlaw-2797	949	2	,	,	PUNCT
taxlaw-2797	949	3	e.g.	e.g.	ADV
taxlaw-2797	949	4	,	,	PUNCT
taxlaw-2797	949	5	richard	richard	PROPN
taxlaw-2797	949	6	b.	b.	PROPN
taxlaw-2797	949	7	stewart	stewart	PROPN
taxlaw-2797	949	8	&	&	CCONJ
taxlaw-2797	949	9	cass	cass	PROPN
taxlaw-2797	949	10	r.	r.	PROPN
taxlaw-2797	949	11	sunstein	sunstein	PROPN
taxlaw-2797	949	12	,	,	PUNCT
taxlaw-2797	949	13	public	public	ADJ
taxlaw-2797	949	14	programs	program	NOUN
taxlaw-2797	949	15	and	and	CCONJ
taxlaw-2797	949	16	private	private	ADJ
taxlaw-2797	949	17	rights	right	NOUN
taxlaw-2797	949	18	,	,	PUNCT
taxlaw-2797	949	19	95	95	NUM
taxlaw-2797	949	20	harv	harv	NOUN
taxlaw-2797	949	21	.	.	PUNCT
taxlaw-2797	950	1	l.	l.	PROPN
taxlaw-2797	950	2	rev	rev	PROPN
taxlaw-2797	950	3	.	.	PROPN
taxlaw-2797	950	4	1193	1193	NUM
taxlaw-2797	950	5	,	,	PUNCT
taxlaw-2797	950	6	1232–36	1232–36	NUM
taxlaw-2797	950	7	,	,	PUNCT
taxlaw-2797	950	8	1307–16	1307–16	NUM
taxlaw-2797	950	9	(	(	PUNCT
taxlaw-2797	950	10	1982	1982	NUM
taxlaw-2797	950	11	)	)	PUNCT
taxlaw-2797	950	12	(	(	PUNCT
taxlaw-2797	950	13	discussing	discuss	VERB
taxlaw-2797	950	14	the	the	DET
taxlaw-2797	950	15	concept	concept	NOUN
taxlaw-2797	950	16	of	of	ADP
taxlaw-2797	950	17	entitlement	entitlement	NOUN
taxlaw-2797	950	18	as	as	ADP
taxlaw-2797	950	19	affecting	affect	VERB
taxlaw-2797	950	20	the	the	DET
taxlaw-2797	950	21	relationship	relationship	NOUN
taxlaw-2797	950	22	between	between	ADP
taxlaw-2797	950	23	private	private	ADJ
taxlaw-2797	950	24	rights	right	NOUN
taxlaw-2797	950	25	and	and	CCONJ
taxlaw-2797	950	26	public	public	ADJ
taxlaw-2797	950	27	law	law	NOUN
taxlaw-2797	950	28	)	)	PUNCT
taxlaw-2797	950	29	;	;	PUNCT
taxlaw-2797	950	30	richard	richard	PROPN
taxlaw-2797	950	31	b.	b.	PROPN
taxlaw-2797	950	32	stewart	stewart	PROPN
taxlaw-2797	950	33	,	,	PUNCT
taxlaw-2797	950	34	regulation	regulation	NOUN
taxlaw-2797	950	35	in	in	ADP
taxlaw-2797	950	36	a	a	DET
taxlaw-2797	950	37	liberal	liberal	ADJ
taxlaw-2797	950	38	state	state	NOUN
taxlaw-2797	950	39	:	:	PUNCT
taxlaw-2797	950	40	the	the	DET
taxlaw-2797	950	41	role	role	NOUN
taxlaw-2797	950	42	of	of	ADP
taxlaw-2797	950	43	�	�	PROPN
taxlaw-2797	950	44	on	on	ADP
taxlaw-2797	950	45	-	-	PUNCT
taxlaw-2797	950	46	commodity	commodity	NOUN
taxlaw-2797	950	47	values	value	NOUN
taxlaw-2797	950	48	,	,	PUNCT
taxlaw-2797	950	49	92	92	NUM
taxlaw-2797	950	50	yale	yale	PROPN
taxlaw-2797	950	51	l.	l.	PROPN
taxlaw-2797	950	52	j.	j.	PROPN
taxlaw-2797	950	53	1537	1537	PROPN
taxlaw-2797	950	54	,	,	PUNCT
taxlaw-2797	950	55	1556–59	1556–59	NUM
taxlaw-2797	950	56	(	(	PUNCT
taxlaw-2797	950	57	1983	1983	NUM
taxlaw-2797	950	58	)	)	PUNCT
taxlaw-2797	950	59	(	(	PUNCT
taxlaw-2797	950	60	discussing	discuss	VERB
taxlaw-2797	950	61	the	the	DET
taxlaw-2797	950	62	concept	concept	NOUN
taxlaw-2797	950	63	of	of	ADP
taxlaw-2797	950	64	entitlement	entitlement	NOUN
taxlaw-2797	950	65	as	as	ADP
taxlaw-2797	950	66	a	a	DET
taxlaw-2797	950	67	basis	basis	NOUN
taxlaw-2797	950	68	for	for	ADP
taxlaw-2797	950	69	regulation	regulation	NOUN
taxlaw-2797	950	70	)	)	PUNCT
taxlaw-2797	950	71	.	.	PUNCT
taxlaw-2797	951	1	161	161	NUM
taxlaw-2797	951	2	.	.	PUNCT
taxlaw-2797	952	1	see	see	VERB
taxlaw-2797	952	2	,	,	PUNCT
taxlaw-2797	952	3	e.g.	e.g.	ADV
taxlaw-2797	952	4	,	,	PUNCT
taxlaw-2797	952	5	stewart	stewart	PROPN
taxlaw-2797	952	6	&	&	CCONJ
taxlaw-2797	952	7	sunstein	sunstein	PROPN
taxlaw-2797	952	8	,	,	PUNCT
taxlaw-2797	952	9	supra	supra	PROPN
taxlaw-2797	952	10	note	note	PROPN
taxlaw-2797	952	11	160	160	NUM
taxlaw-2797	952	12	,	,	PUNCT
taxlaw-2797	952	13	at	at	ADP
taxlaw-2797	952	14	1238	1238	NUM
taxlaw-2797	952	15	.	.	PUNCT
taxlaw-2797	953	1	162	162	NUM
taxlaw-2797	953	2	.	.	PUNCT
taxlaw-2797	954	1	see	see	VERB
taxlaw-2797	954	2	,	,	PUNCT
taxlaw-2797	954	3	e.g.	e.g.	ADV
taxlaw-2797	954	4	,	,	PUNCT
taxlaw-2797	954	5	stewart	stewart	PROPN
taxlaw-2797	954	6	,	,	PUNCT
taxlaw-2797	954	7	supra	supra	PROPN
taxlaw-2797	954	8	note	note	PROPN
taxlaw-2797	954	9	160	160	NUM
taxlaw-2797	954	10	,	,	PUNCT
taxlaw-2797	954	11	at	at	ADP
taxlaw-2797	954	12	1566–87	1566–87	NUM
taxlaw-2797	954	13	(	(	PUNCT
taxlaw-2797	954	14	presenting	present	VERB
taxlaw-2797	954	15	and	and	CCONJ
taxlaw-2797	954	16	applying	apply	VERB
taxlaw-2797	954	17	a	a	DET
taxlaw-2797	954	18	noncommodity	noncommodity	NOUN
taxlaw-2797	954	19	approach	approach	NOUN
taxlaw-2797	954	20	to	to	ADP
taxlaw-2797	954	21	regulation	regulation	NOUN
taxlaw-2797	954	22	)	)	PUNCT
taxlaw-2797	954	23	.	.	PUNCT
taxlaw-2797	955	1	163	163	NUM
taxlaw-2797	955	2	.	.	PUNCT
taxlaw-2797	956	1	see	see	VERB
taxlaw-2797	956	2	cass	cass	PROPN
taxlaw-2797	956	3	r.	r.	PROPN
taxlaw-2797	956	4	sunstein	sunstein	PROPN
taxlaw-2797	956	5	,	,	PUNCT
taxlaw-2797	956	6	after	after	ADP
taxlaw-2797	956	7	the	the	DET
taxlaw-2797	956	8	rights	right	NOUN
taxlaw-2797	956	9	revolution	revolution	NOUN
taxlaw-2797	956	10	:	:	PUNCT
taxlaw-2797	956	11	reconceiving	reconceive	VERB
taxlaw-2797	956	12	the	the	DET
taxlaw-2797	956	13	regulatory	regulatory	ADJ
taxlaw-2797	956	14	state	state	NOUN
taxlaw-2797	956	15	57–60	57–60	PROPN
taxlaw-2797	956	16	(	(	PUNCT
taxlaw-2797	956	17	1990	1990	NUM
taxlaw-2797	956	18	)	)	PUNCT
taxlaw-2797	956	19	.	.	PUNCT
taxlaw-2797	957	1	164	164	NUM
taxlaw-2797	957	2	.	.	PUNCT
taxlaw-2797	958	1	see	see	VERB
taxlaw-2797	958	2	i	i	PRON
taxlaw-2797	958	3	d.	d.	PROPN
taxlaw-2797	958	4	at	at	ADP
taxlaw-2797	958	5	64–67	64–67	NUM
taxlaw-2797	958	6	.	.	PUNCT
taxlaw-2797	959	1	165	165	NUM
taxlaw-2797	959	2	.	.	PUNCT
taxlaw-2797	960	1	see	see	VERB
taxlaw-2797	960	2	,	,	PUNCT
taxlaw-2797	960	3	e.g.	e.g.	ADV
taxlaw-2797	960	4	,	,	PUNCT
taxlaw-2797	960	5	marshall	marshall	PROPN
taxlaw-2797	960	6	s.	s.	PROPN
taxlaw-2797	960	7	shapo	shapo	PROPN
taxlaw-2797	960	8	,	,	PUNCT
taxlaw-2797	960	9	a	a	DET
taxlaw-2797	960	10	representational	representational	ADJ
taxlaw-2797	960	11	theory	theory	NOUN
taxlaw-2797	960	12	of	of	ADP
taxlaw-2797	960	13	consumer	consumer	NOUN
taxlaw-2797	960	14	protection	protection	NOUN
taxlaw-2797	960	15	:	:	PUNCT
taxlaw-2797	960	16	doctrine	doctrine	NOUN
taxlaw-2797	960	17	,	,	PUNCT
taxlaw-2797	960	18	function	function	NOUN
taxlaw-2797	960	19	and	and	CCONJ
taxlaw-2797	960	20	legal	legal	ADJ
taxlaw-2797	960	21	liability	liability	NOUN
taxlaw-2797	960	22	for	for	ADP
taxlaw-2797	960	23	product	product	NOUN
taxlaw-2797	960	24	disappointment	disappointment	NOUN
taxlaw-2797	960	25	,	,	PUNCT
taxlaw-2797	960	26	60	60	NUM
taxlaw-2797	960	27	va	va	NOUN
taxlaw-2797	960	28	.	.	PUNCT
taxlaw-2797	961	1	l.	l.	PROPN
taxlaw-2797	961	2	rev	rev	PROPN
taxlaw-2797	961	3	.	.	PROPN
taxlaw-2797	961	4	1109	1109	NUM
taxlaw-2797	961	5	,	,	PUNCT
taxlaw-2797	961	6	1369–88	1369–88	NUM
taxlaw-2797	961	7	(	(	PUNCT
taxlaw-2797	961	8	1974	1974	NUM
taxlaw-2797	961	9	)	)	PUNCT
taxlaw-2797	961	10	(	(	PUNCT
taxlaw-2797	961	11	using	use	VERB
taxlaw-2797	961	12	various	various	ADJ
taxlaw-2797	961	13	public	public	ADJ
taxlaw-2797	961	14	policy	policy	NOUN
taxlaw-2797	961	15	criteria	criterion	NOUN
taxlaw-2797	961	16	to	to	PART
taxlaw-2797	961	17	evaluate	evaluate	VERB
taxlaw-2797	961	18	a	a	DET
taxlaw-2797	961	19	suggested	suggest	VERB
taxlaw-2797	961	20	approach	approach	NOUN
taxlaw-2797	961	21	to	to	ADP
taxlaw-2797	961	22	consumer	consumer	NOUN
taxlaw-2797	961	23	protection	protection	NOUN
taxlaw-2797	961	24	)	)	PUNCT
taxlaw-2797	961	25	.	.	PUNCT
taxlaw-2797	962	1	2010	2010	NUM
taxlaw-2797	962	2	]	]	PUNCT
taxlaw-2797	962	3	tax	tax	NOUN
taxlaw-2797	962	4	-	-	PUNCT
taxlaw-2797	962	5	exclusive	exclusive	ADJ
taxlaw-2797	962	6	prici	prici	NOUN
taxlaw-2797	962	7	�	�	PROPN
taxlaw-2797	962	8	g	g	PROPN
taxlaw-2797	962	9	259	259	NUM
taxlaw-2797	962	10	against	against	ADP
taxlaw-2797	962	11	which	which	PRON
taxlaw-2797	962	12	other	other	ADJ
taxlaw-2797	962	13	non	non	ADJ
taxlaw-2797	962	14	-	-	ADJ
taxlaw-2797	962	15	welfarist	welfarist	ADJ
taxlaw-2797	962	16	considerations	consideration	NOUN
taxlaw-2797	962	17	can	can	AUX
taxlaw-2797	962	18	be	be	AUX
taxlaw-2797	962	19	weighed	weigh	VERB
taxlaw-2797	962	20	.	.	PUNCT
taxlaw-2797	963	1	a	a	DET
taxlaw-2797	963	2	closely	closely	ADV
taxlaw-2797	963	3	related	relate	VERB
taxlaw-2797	963	4	issue	issue	NOUN
taxlaw-2797	963	5	to	to	ADP
taxlaw-2797	963	6	this	this	DET
taxlaw-2797	963	7	paper	paper	NOUN
taxlaw-2797	963	8	’s	’s	PART
taxlaw-2797	963	9	discussion	discussion	NOUN
taxlaw-2797	963	10	is	be	AUX
taxlaw-2797	963	11	the	the	DET
taxlaw-2797	963	12	fiscal	fiscal	ADJ
taxlaw-2797	963	13	illusion	illusion	NOUN
taxlaw-2797	963	14	hypothesis	hypothesis	NOUN
taxlaw-2797	963	15	,	,	PUNCT
taxlaw-2797	963	16	which	which	PRON
taxlaw-2797	963	17	maintains	maintain	VERB
taxlaw-2797	963	18	,	,	PUNCT
taxlaw-2797	963	19	inter	inter	PROPN
taxlaw-2797	963	20	alia	alia	NOUN
taxlaw-2797	963	21	,	,	PUNCT
taxlaw-2797	963	22	that	that	SCONJ
taxlaw-2797	963	23	taxpayers	taxpayer	NOUN
taxlaw-2797	963	24	misperceive	misperceive	VERB
taxlaw-2797	963	25	certain	certain	ADJ
taxlaw-2797	963	26	non	non	ADJ
taxlaw-2797	963	27	-	-	ADJ
taxlaw-2797	963	28	salient	salient	ADJ
taxlaw-2797	963	29	or	or	CCONJ
taxlaw-2797	963	30	hidden	hide	VERB
taxlaw-2797	963	31	taxes.166	taxes.166	NOUN
taxlaw-2797	963	32	it	it	PRON
taxlaw-2797	963	33	is	be	AUX
taxlaw-2797	963	34	a	a	DET
taxlaw-2797	963	35	political	political	ADJ
taxlaw-2797	963	36	hypothesis	hypothesis	NOUN
taxlaw-2797	963	37	,	,	PUNCT
taxlaw-2797	963	38	and	and	CCONJ
taxlaw-2797	963	39	its	its	PRON
taxlaw-2797	963	40	concern	concern	NOUN
taxlaw-2797	963	41	is	be	AUX
taxlaw-2797	963	42	the	the	DET
taxlaw-2797	963	43	political	political	ADJ
taxlaw-2797	963	44	outcome	outcome	NOUN
taxlaw-2797	963	45	where	where	SCONJ
taxlaw-2797	963	46	voter	voter	NOUN
taxlaw-2797	963	47	-	-	PUNCT
taxlaw-2797	963	48	taxpayers	taxpayer	NOUN
taxlaw-2797	963	49	under	under	ADP
taxlaw-2797	963	50	-	-	PUNCT
taxlaw-2797	963	51	value	value	NOUN
taxlaw-2797	963	52	their	their	PRON
taxlaw-2797	963	53	tax	tax	NOUN
taxlaw-2797	963	54	burden	burden	NOUN
taxlaw-2797	963	55	.	.	PUNCT
taxlaw-2797	964	1	for	for	ADP
taxlaw-2797	964	2	example	example	NOUN
taxlaw-2797	964	3	,	,	PUNCT
taxlaw-2797	964	4	an	an	DET
taxlaw-2797	964	5	excessively	excessively	ADV
taxlaw-2797	964	6	large	large	ADJ
taxlaw-2797	964	7	government	government	NOUN
taxlaw-2797	964	8	is	be	AUX
taxlaw-2797	964	9	expected	expect	VERB
taxlaw-2797	964	10	under	under	ADP
taxlaw-2797	964	11	the	the	DET
taxlaw-2797	964	12	fiscal	fiscal	ADJ
taxlaw-2797	964	13	illusion	illusion	NOUN
taxlaw-2797	964	14	hypothesis.167	hypothesis.167	ADJ
taxlaw-2797	964	15	even	even	ADV
taxlaw-2797	964	16	though	though	SCONJ
taxlaw-2797	964	17	the	the	DET
taxlaw-2797	964	18	empirical	empirical	ADJ
taxlaw-2797	964	19	validity	validity	NOUN
taxlaw-2797	964	20	of	of	ADP
taxlaw-2797	964	21	the	the	DET
taxlaw-2797	964	22	hypothesis	hypothesis	NOUN
taxlaw-2797	964	23	is	be	AUX
taxlaw-2797	964	24	questionable,168	questionable,168	NOUN
taxlaw-2797	964	25	it	it	PRON
taxlaw-2797	964	26	does	do	AUX
taxlaw-2797	964	27	seem	seem	VERB
taxlaw-2797	964	28	to	to	PART
taxlaw-2797	964	29	weigh	weigh	VERB
taxlaw-2797	964	30	on	on	ADP
taxlaw-2797	964	31	contemporary	contemporary	ADJ
taxlaw-2797	964	32	tax	tax	NOUN
taxlaw-2797	964	33	policy	policy	NOUN
taxlaw-2797	964	34	and	and	CCONJ
taxlaw-2797	964	35	design.169	design.169	PROPN
taxlaw-2797	964	36	for	for	ADP
taxlaw-2797	964	37	example	example	NOUN
taxlaw-2797	964	38	,	,	PUNCT
taxlaw-2797	964	39	it	it	PRON
taxlaw-2797	964	40	is	be	AUX
taxlaw-2797	964	41	argued	argue	VERB
taxlaw-2797	964	42	that	that	SCONJ
taxlaw-2797	964	43	tax	tax	NOUN
taxlaw-2797	964	44	-	-	PUNCT
taxlaw-2797	964	45	inclusive	inclusive	ADJ
taxlaw-2797	964	46	prices	price	NOUN
taxlaw-2797	964	47	under	under	ADP
taxlaw-2797	964	48	a	a	DET
taxlaw-2797	964	49	vat	vat	NOUN
taxlaw-2797	964	50	system	system	NOUN
taxlaw-2797	964	51	hide	hide	VERB
taxlaw-2797	964	52	the	the	DET
taxlaw-2797	964	53	commodity	commodity	NOUN
taxlaw-2797	964	54	tax	tax	NOUN
taxlaw-2797	964	55	burden	burden	NOUN
taxlaw-2797	964	56	from	from	ADP
taxlaw-2797	964	57	taxpayers	taxpayer	NOUN
taxlaw-2797	964	58	who	who	PRON
taxlaw-2797	964	59	observe	observe	VERB
taxlaw-2797	964	60	only	only	ADJ
taxlaw-2797	964	61	final	final	ADJ
taxlaw-2797	964	62	prices	price	NOUN
taxlaw-2797	964	63	,	,	PUNCT
taxlaw-2797	964	64	and	and	CCONJ
taxlaw-2797	964	65	hence	hence	ADV
taxlaw-2797	964	66	may	may	AUX
taxlaw-2797	964	67	not	not	PART
taxlaw-2797	964	68	be	be	AUX
taxlaw-2797	964	69	aware	aware	ADJ
taxlaw-2797	964	70	of	of	ADP
taxlaw-2797	964	71	included	include	VERB
taxlaw-2797	964	72	taxes.170	taxes.170	ADV
taxlaw-2797	964	73	accordingly	accordingly	ADV
taxlaw-2797	964	74	,	,	PUNCT
taxlaw-2797	964	75	the	the	DET
taxlaw-2797	964	76	“	"	PUNCT
taxlaw-2797	964	77	consumer	consumer	NOUN
taxlaw-2797	964	78	protection	protection	NOUN
taxlaw-2797	964	79	”	"	PUNCT
taxlaw-2797	964	80	and	and	CCONJ
taxlaw-2797	964	81	“	"	PUNCT
taxlaw-2797	964	82	fiscal	fiscal	ADJ
taxlaw-2797	964	83	illusion	illusion	NOUN
taxlaw-2797	964	84	”	"	PUNCT
taxlaw-2797	964	85	hypotheses	hypothesis	NOUN
taxlaw-2797	964	86	appear	appear	VERB
taxlaw-2797	964	87	to	to	PART
taxlaw-2797	964	88	contradict	contradict	VERB
taxlaw-2797	964	89	each	each	DET
taxlaw-2797	964	90	other	other	ADJ
taxlaw-2797	964	91	.	.	PUNCT
taxlaw-2797	965	1	the	the	DET
taxlaw-2797	965	2	“	"	PUNCT
taxlaw-2797	965	3	consumer	consumer	NOUN
taxlaw-2797	965	4	protection	protection	NOUN
taxlaw-2797	965	5	”	"	PUNCT
taxlaw-2797	965	6	hypothesis	hypothesis	NOUN
taxlaw-2797	965	7	assumes	assume	VERB
taxlaw-2797	965	8	that	that	SCONJ
taxlaw-2797	965	9	consumers	consumer	NOUN
taxlaw-2797	965	10	under	under	ADP
taxlaw-2797	965	11	-	-	PUNCT
taxlaw-2797	965	12	value	value	NOUN
taxlaw-2797	965	13	the	the	DET
taxlaw-2797	965	14	commodity	commodity	NOUN
taxlaw-2797	965	15	tax	tax	NOUN
taxlaw-2797	965	16	burden	burden	NOUN
taxlaw-2797	965	17	under	under	ADP
taxlaw-2797	965	18	a	a	DET
taxlaw-2797	965	19	tax	tax	NOUN
taxlaw-2797	965	20	-	-	PUNCT
taxlaw-2797	965	21	exclusive	exclusive	ADJ
taxlaw-2797	965	22	price	price	NOUN
taxlaw-2797	965	23	system	system	NOUN
taxlaw-2797	965	24	,	,	PUNCT
taxlaw-2797	965	25	while	while	SCONJ
taxlaw-2797	965	26	the	the	DET
taxlaw-2797	965	27	“	"	PUNCT
taxlaw-2797	965	28	fiscal	fiscal	ADJ
taxlaw-2797	965	29	illusion	illusion	NOUN
taxlaw-2797	965	30	”	"	PUNCT
taxlaw-2797	965	31	hypothesis	hypothesis	NOUN
taxlaw-2797	965	32	argues	argue	VERB
taxlaw-2797	965	33	that	that	SCONJ
taxlaw-2797	965	34	consumers	consumer	NOUN
taxlaw-2797	965	35	under	under	ADP
taxlaw-2797	965	36	-	-	PUNCT
taxlaw-2797	965	37	value	value	NOUN
taxlaw-2797	965	38	the	the	DET
taxlaw-2797	965	39	tax	tax	NOUN
taxlaw-2797	965	40	burden	burden	NOUN
taxlaw-2797	965	41	under	under	ADP
taxlaw-2797	965	42	a	a	DET
taxlaw-2797	965	43	tax	tax	NOUN
taxlaw-2797	965	44	-	-	PUNCT
taxlaw-2797	965	45	inclusive	inclusive	ADJ
taxlaw-2797	965	46	price	price	NOUN
taxlaw-2797	965	47	system	system	NOUN
taxlaw-2797	965	48	.	.	PUNCT
taxlaw-2797	966	1	these	these	DET
taxlaw-2797	966	2	contradicting	contradict	VERB
taxlaw-2797	966	3	hypotheses	hypothesis	NOUN
taxlaw-2797	966	4	are	be	AUX
taxlaw-2797	966	5	not	not	PART
taxlaw-2797	966	6	easily	easily	ADV
taxlaw-2797	966	7	reconciled	reconcile	VERB
taxlaw-2797	966	8	.	.	PUNCT
taxlaw-2797	967	1	this	this	DET
taxlaw-2797	967	2	article	article	NOUN
taxlaw-2797	967	3	argues	argue	VERB
taxlaw-2797	967	4	against	against	ADP
taxlaw-2797	967	5	the	the	DET
taxlaw-2797	967	6	“	"	PUNCT
taxlaw-2797	967	7	consumer	consumer	NOUN
taxlaw-2797	967	8	protection	protection	NOUN
taxlaw-2797	967	9	”	"	PUNCT
taxlaw-2797	967	10	hypothesis	hypothesis	NOUN
taxlaw-2797	967	11	,	,	PUNCT
taxlaw-2797	967	12	and	and	CCONJ
taxlaw-2797	967	13	hence	hence	ADV
taxlaw-2797	967	14	incidentally	incidentally	ADV
taxlaw-2797	967	15	relieves	relieve	VERB
taxlaw-2797	967	16	this	this	DET
taxlaw-2797	967	17	alleged	alleged	ADJ
taxlaw-2797	967	18	tension	tension	NOUN
taxlaw-2797	967	19	.	.	PUNCT
taxlaw-2797	968	1	finally	finally	ADV
taxlaw-2797	968	2	,	,	PUNCT
taxlaw-2797	968	3	also	also	ADV
taxlaw-2797	968	4	related	relate	VERB
taxlaw-2797	968	5	are	be	AUX
taxlaw-2797	968	6	issues	issue	NOUN
taxlaw-2797	968	7	of	of	ADP
taxlaw-2797	968	8	paternalism	paternalism	NOUN
taxlaw-2797	968	9	and	and	CCONJ
taxlaw-2797	968	10	de	de	NOUN
taxlaw-2797	968	11	-	-	NOUN
taxlaw-2797	968	12	biasing	biasing	NOUN
taxlaw-2797	968	13	through	through	ADP
taxlaw-2797	968	14	law	law	NOUN
taxlaw-2797	968	15	.	.	PUNCT
taxlaw-2797	969	1	paternalism	paternalism	NOUN
taxlaw-2797	969	2	has	have	AUX
taxlaw-2797	969	3	long	long	ADV
taxlaw-2797	969	4	been	be	AUX
taxlaw-2797	969	5	a	a	DET
taxlaw-2797	969	6	source	source	NOUN
taxlaw-2797	969	7	of	of	ADP
taxlaw-2797	969	8	regulation.171	regulation.171	ADP
taxlaw-2797	969	9	the	the	DET
taxlaw-2797	969	10	paternalistic	paternalistic	ADJ
taxlaw-2797	969	11	justification	justification	NOUN
taxlaw-2797	969	12	for	for	ADP
taxlaw-2797	969	13	governmental	governmental	ADJ
taxlaw-2797	969	14	intervention	intervention	NOUN
taxlaw-2797	969	15	in	in	ADP
taxlaw-2797	969	16	the	the	DET
taxlaw-2797	969	17	market	market	NOUN
taxlaw-2797	969	18	has	have	AUX
taxlaw-2797	969	19	recently	recently	ADV
taxlaw-2797	969	20	gained	gain	VERB
taxlaw-2797	969	21	considerable	considerable	ADJ
taxlaw-2797	969	22	force	force	NOUN
taxlaw-2797	969	23	with	with	ADP
taxlaw-2797	969	24	the	the	DET
taxlaw-2797	969	25	flood	flood	NOUN
taxlaw-2797	969	26	of	of	ADP
taxlaw-2797	969	27	studies	study	NOUN
taxlaw-2797	969	28	examining	examine	VERB
taxlaw-2797	969	29	cognitive	cognitive	ADJ
taxlaw-2797	969	30	errors	error	NOUN
taxlaw-2797	969	31	and	and	CCONJ
taxlaw-2797	969	32	limitations.172	limitations.172	NOUN
taxlaw-2797	969	33	the	the	DET
taxlaw-2797	969	34	understandable	understandable	ADJ
taxlaw-2797	969	35	uneasiness	uneasiness	NOUN
taxlaw-2797	969	36	with	with	ADP
taxlaw-2797	969	37	166	166	NUM
taxlaw-2797	969	38	.	.	PUNCT
taxlaw-2797	970	1	see	see	VERB
taxlaw-2797	970	2	supra	supra	PROPN
taxlaw-2797	970	3	note	note	PROPN
taxlaw-2797	970	4	4	4	NUM
taxlaw-2797	970	5	.	.	PUNCT
taxlaw-2797	971	1	another	another	DET
taxlaw-2797	971	2	related	relate	VERB
taxlaw-2797	971	3	political	political	ADJ
taxlaw-2797	971	4	conjecture	conjecture	NOUN
taxlaw-2797	971	5	is	be	AUX
taxlaw-2797	971	6	the	the	DET
taxlaw-2797	971	7	tax	tax	NOUN
taxlaw-2797	971	8	aversion	aversion	NOUN
taxlaw-2797	971	9	hypothesis	hypothesis	NOUN
taxlaw-2797	971	10	,	,	PUNCT
taxlaw-2797	971	11	which	which	PRON
taxlaw-2797	971	12	asserts	assert	VERB
taxlaw-2797	971	13	that	that	SCONJ
taxlaw-2797	971	14	people	people	NOUN
taxlaw-2797	971	15	are	be	AUX
taxlaw-2797	971	16	averse	averse	ADJ
taxlaw-2797	971	17	to	to	ADP
taxlaw-2797	971	18	taxes	taxis	NOUN
taxlaw-2797	971	19	and	and	CCONJ
taxlaw-2797	971	20	that	that	SCONJ
taxlaw-2797	971	21	hidden	hide	VERB
taxlaw-2797	971	22	taxes	taxis	NOUN
taxlaw-2797	971	23	circumvent	circumvent	VERB
taxlaw-2797	971	24	such	such	ADJ
taxlaw-2797	971	25	cognitive	cognitive	ADJ
taxlaw-2797	971	26	bias	bias	NOUN
taxlaw-2797	971	27	.	.	PUNCT
taxlaw-2797	972	1	see	see	VERB
taxlaw-2797	972	2	,	,	PUNCT
taxlaw-2797	972	3	e.g.	e.g.	ADV
taxlaw-2797	972	4	,	,	PUNCT
taxlaw-2797	972	5	mccaffery	mccaffery	NOUN
taxlaw-2797	972	6	,	,	PUNCT
taxlaw-2797	972	7	cognitive	cognitive	ADJ
taxlaw-2797	972	8	theory	theory	NOUN
taxlaw-2797	972	9	,	,	PUNCT
taxlaw-2797	972	10	supra	supra	PROPN
taxlaw-2797	972	11	note	note	PROPN
taxlaw-2797	972	12	49	49	NUM
taxlaw-2797	972	13	,	,	PUNCT
taxlaw-2797	972	14	at	at	ADP
taxlaw-2797	972	15	1878	1878	NUM
taxlaw-2797	972	16	(	(	PUNCT
taxlaw-2797	972	17	“	"	PUNCT
taxlaw-2797	972	18	[	[	X
taxlaw-2797	972	19	t]here	t]here	NOUN
taxlaw-2797	972	20	may	may	AUX
taxlaw-2797	972	21	be	be	AUX
taxlaw-2797	972	22	a	a	DET
taxlaw-2797	972	23	phenomenon	phenomenon	NOUN
taxlaw-2797	972	24	of	of	ADP
taxlaw-2797	972	25	‘	'	PUNCT
taxlaw-2797	972	26	tax	tax	NOUN
taxlaw-2797	972	27	aversion	aversion	NOUN
taxlaw-2797	972	28	,	,	PUNCT
taxlaw-2797	972	29	’	'	PUNCT
taxlaw-2797	972	30	akin	akin	ADJ
taxlaw-2797	972	31	to	to	ADP
taxlaw-2797	972	32	but	but	CCONJ
taxlaw-2797	972	33	distinct	distinct	ADJ
taxlaw-2797	972	34	from	from	ADP
taxlaw-2797	972	35	loss	loss	NOUN
taxlaw-2797	972	36	aversion	aversion	NOUN
taxlaw-2797	972	37	,	,	PUNCT
taxlaw-2797	972	38	whereby	whereby	SCONJ
taxlaw-2797	972	39	individuals	individual	NOUN
taxlaw-2797	972	40	attach	attach	VERB
taxlaw-2797	972	41	disproportionate	disproportionate	ADJ
taxlaw-2797	972	42	disutility	disutility	NOUN
taxlaw-2797	972	43	to	to	ADP
taxlaw-2797	972	44	government	government	NOUN
taxlaw-2797	972	45	extractions	extraction	NOUN
taxlaw-2797	972	46	perceived	perceive	VERB
taxlaw-2797	972	47	or	or	CCONJ
taxlaw-2797	972	48	labeled	label	VERB
taxlaw-2797	972	49	as	as	ADP
taxlaw-2797	972	50	‘	'	PUNCT
taxlaw-2797	972	51	taxes	taxis	NOUN
taxlaw-2797	972	52	’	'	PUNCT
taxlaw-2797	972	53	”	"	PUNCT
taxlaw-2797	972	54	)	)	PUNCT
taxlaw-2797	972	55	.	.	PUNCT
taxlaw-2797	973	1	see	see	VERB
taxlaw-2797	973	2	also	also	ADV
taxlaw-2797	973	3	supra	supra	PROPN
taxlaw-2797	973	4	note	note	NOUN
taxlaw-2797	973	5	54	54	NUM
taxlaw-2797	973	6	in	in	ADP
taxlaw-2797	973	7	its	its	PRON
taxlaw-2797	973	8	entirety	entirety	NOUN
taxlaw-2797	973	9	.	.	PUNCT
taxlaw-2797	974	1	167	167	NUM
taxlaw-2797	974	2	.	.	X
taxlaw-2797	974	3	buchanan	buchanan	PROPN
taxlaw-2797	974	4	,	,	PUNCT
taxlaw-2797	974	5	supra	supra	PROPN
taxlaw-2797	974	6	note	note	PROPN
taxlaw-2797	974	7	4	4	NUM
taxlaw-2797	974	8	,	,	PUNCT
taxlaw-2797	974	9	at	at	ADP
taxlaw-2797	974	10	126–143	126–143	NUM
taxlaw-2797	974	11	.	.	PUNCT
taxlaw-2797	974	12	168	168	NUM
taxlaw-2797	974	13	.	.	PUNCT
taxlaw-2797	975	1	see	see	VERB
taxlaw-2797	975	2	supra	supra	PROPN
taxlaw-2797	975	3	note	note	PROPN
taxlaw-2797	975	4	27	27	NUM
taxlaw-2797	975	5	.	.	NOUN
taxlaw-2797	975	6	169	169	NUM
taxlaw-2797	975	7	.	.	PUNCT
taxlaw-2797	976	1	for	for	ADP
taxlaw-2797	976	2	example	example	NOUN
taxlaw-2797	976	3	,	,	PUNCT
taxlaw-2797	976	4	the	the	DET
taxlaw-2797	976	5	u.s	u.s	PROPN
taxlaw-2797	976	6	.	.	PROPN
taxlaw-2797	976	7	president	president	PROPN
taxlaw-2797	976	8	’s	’s	PART
taxlaw-2797	976	9	advisory	advisory	ADJ
taxlaw-2797	976	10	panel	panel	NOUN
taxlaw-2797	976	11	(	(	PUNCT
taxlaw-2797	976	12	2005	2005	NUM
taxlaw-2797	976	13	)	)	PUNCT
taxlaw-2797	976	14	was	be	AUX
taxlaw-2797	976	15	reluctant	reluctant	ADJ
taxlaw-2797	976	16	to	to	PART
taxlaw-2797	976	17	fully	fully	ADV
taxlaw-2797	976	18	support	support	VERB
taxlaw-2797	976	19	a	a	DET
taxlaw-2797	976	20	federal	federal	ADJ
taxlaw-2797	976	21	vat	vat	NOUN
taxlaw-2797	976	22	system	system	NOUN
taxlaw-2797	976	23	,	,	PUNCT
taxlaw-2797	976	24	inter	inter	PROPN
taxlaw-2797	976	25	alia	alia	NOUN
taxlaw-2797	976	26	,	,	PUNCT
taxlaw-2797	976	27	on	on	ADP
taxlaw-2797	976	28	the	the	DET
taxlaw-2797	976	29	basis	basis	NOUN
taxlaw-2797	976	30	of	of	ADP
taxlaw-2797	976	31	fiscal	fiscal	ADJ
taxlaw-2797	976	32	illusion	illusion	NOUN
taxlaw-2797	976	33	.	.	PUNCT
taxlaw-2797	977	1	see	see	VERB
taxlaw-2797	977	2	president	president	PROPN
taxlaw-2797	977	3	’s	’s	PART
taxlaw-2797	977	4	advisory	advisory	ADJ
taxlaw-2797	977	5	panel	panel	NOUN
taxlaw-2797	977	6	,	,	PUNCT
taxlaw-2797	977	7	supra	supra	PROPN
taxlaw-2797	977	8	note	note	PROPN
taxlaw-2797	977	9	130	130	NUM
taxlaw-2797	977	10	,	,	PUNCT
taxlaw-2797	977	11	at	at	ADP
taxlaw-2797	977	12	204	204	NUM
taxlaw-2797	977	13	;	;	PUNCT
taxlaw-2797	977	14	see	see	VERB
taxlaw-2797	977	15	also	also	ADV
taxlaw-2797	977	16	bird	bird	NOUN
taxlaw-2797	977	17	&	&	CCONJ
taxlaw-2797	977	18	gendron	gendron	PROPN
taxlaw-2797	977	19	,	,	PUNCT
taxlaw-2797	977	20	supra	supra	PROPN
taxlaw-2797	977	21	note	note	NOUN
taxlaw-2797	977	22	131	131	NUM
taxlaw-2797	977	23	,	,	PUNCT
taxlaw-2797	977	24	at	at	ADP
taxlaw-2797	977	25	210–12	210–12	PROPN
taxlaw-2797	977	26	.	.	PROPN
taxlaw-2797	978	1	170	170	NUM
taxlaw-2797	978	2	.	.	PUNCT
taxlaw-2797	979	1	president	president	PROPN
taxlaw-2797	979	2	’s	’s	PART
taxlaw-2797	979	3	advisory	advisory	ADJ
taxlaw-2797	979	4	panel	panel	NOUN
taxlaw-2797	979	5	,	,	PUNCT
taxlaw-2797	979	6	supra	supra	PROPN
taxlaw-2797	979	7	note	note	PROPN
taxlaw-2797	979	8	130	130	NUM
taxlaw-2797	979	9	,	,	PUNCT
taxlaw-2797	979	10	at	at	ADP
taxlaw-2797	979	11	204	204	NUM
taxlaw-2797	979	12	;	;	PUNCT
taxlaw-2797	979	13	see	see	VERB
taxlaw-2797	979	14	also	also	ADV
taxlaw-2797	979	15	bird	bird	NOUN
taxlaw-2797	979	16	&	&	CCONJ
taxlaw-2797	979	17	gendron	gendron	PROPN
taxlaw-2797	979	18	,	,	PUNCT
taxlaw-2797	979	19	supra	supra	PROPN
taxlaw-2797	979	20	note	note	NOUN
taxlaw-2797	979	21	131	131	NUM
taxlaw-2797	979	22	,	,	PUNCT
taxlaw-2797	979	23	at	at	ADP
taxlaw-2797	979	24	210–12	210–12	PROPN
taxlaw-2797	979	25	.	.	PUNCT
taxlaw-2797	979	26	171	171	NUM
taxlaw-2797	979	27	.	.	PUNCT
taxlaw-2797	980	1	see	see	VERB
taxlaw-2797	980	2	,	,	PUNCT
taxlaw-2797	980	3	e.g.	e.g.	ADV
taxlaw-2797	980	4	,	,	PUNCT
taxlaw-2797	980	5	stephen	stephen	PROPN
taxlaw-2797	980	6	breyer	breyer	NOUN
taxlaw-2797	980	7	,	,	PUNCT
taxlaw-2797	980	8	regulation	regulation	NOUN
taxlaw-2797	980	9	and	and	CCONJ
taxlaw-2797	980	10	its	its	PRON
taxlaw-2797	980	11	reform	reform	NOUN
taxlaw-2797	980	12	33–34	33–34	NUM
taxlaw-2797	980	13	(	(	PUNCT
taxlaw-2797	980	14	1982	1982	NUM
taxlaw-2797	980	15	)	)	PUNCT
taxlaw-2797	980	16	(	(	PUNCT
taxlaw-2797	980	17	indicating	indicate	VERB
taxlaw-2797	980	18	that	that	SCONJ
taxlaw-2797	980	19	paternalism	paternalism	NOUN
taxlaw-2797	980	20	may	may	AUX
taxlaw-2797	980	21	justify	justify	VERB
taxlaw-2797	980	22	regulatory	regulatory	ADJ
taxlaw-2797	980	23	measures	measure	NOUN
taxlaw-2797	980	24	)	)	PUNCT
taxlaw-2797	980	25	.	.	PUNCT
taxlaw-2797	981	1	172	172	X
taxlaw-2797	981	2	.	.	PUNCT
taxlaw-2797	982	1	see	see	VERB
taxlaw-2797	982	2	,	,	PUNCT
taxlaw-2797	982	3	e.g.	e.g.	ADV
taxlaw-2797	982	4	,	,	PUNCT
taxlaw-2797	982	5	rachlinski	rachlinski	ADJ
taxlaw-2797	982	6	,	,	PUNCT
taxlaw-2797	982	7	supra	supra	PROPN
taxlaw-2797	982	8	note	note	NOUN
taxlaw-2797	982	9	3	3	NUM
taxlaw-2797	982	10	(	(	PUNCT
taxlaw-2797	982	11	reviewing	review	VERB
taxlaw-2797	982	12	and	and	CCONJ
taxlaw-2797	982	13	critiquing	critique	VERB
taxlaw-2797	982	14	studies	study	NOUN
taxlaw-2797	982	15	that	that	PRON
taxlaw-2797	982	16	support	support	VERB
taxlaw-2797	982	17	paternalistic	paternalistic	ADJ
taxlaw-2797	982	18	interventions	intervention	NOUN
taxlaw-2797	982	19	on	on	ADP
taxlaw-2797	982	20	the	the	DET
taxlaw-2797	982	21	basis	basis	NOUN
taxlaw-2797	982	22	of	of	ADP
taxlaw-2797	982	23	cognitive	cognitive	ADJ
taxlaw-2797	982	24	biases	bias	NOUN
taxlaw-2797	982	25	)	)	PUNCT
taxlaw-2797	982	26	;	;	PUNCT
taxlaw-2797	982	27	edward	edward	PROPN
taxlaw-2797	982	28	l.	l.	PROPN
taxlaw-2797	982	29	glaeser	glaeser	PROPN
taxlaw-2797	982	30	,	,	PUNCT
taxlaw-2797	982	31	paternalism	paternalism	NOUN
taxlaw-2797	982	32	and	and	CCONJ
taxlaw-2797	982	33	psychology	psychology	NOUN
taxlaw-2797	982	34	,	,	PUNCT
taxlaw-2797	982	35	73	73	NUM
taxlaw-2797	982	36	u.	u.	PROPN
taxlaw-2797	982	37	chi	chi	PROPN
taxlaw-2797	982	38	.	.	PUNCT
taxlaw-2797	983	1	l.	l.	PROPN
taxlaw-2797	983	2	rev	rev	PROPN
taxlaw-2797	983	3	.	.	PROPN
taxlaw-2797	983	4	133	133	NUM
taxlaw-2797	983	5	(	(	PUNCT
taxlaw-2797	983	6	2006	2006	NUM
taxlaw-2797	983	7	)	)	PUNCT
taxlaw-2797	983	8	(	(	PUNCT
taxlaw-2797	983	9	explaining	explain	VERB
taxlaw-2797	983	10	on	on	ADP
taxlaw-2797	983	11	the	the	DET
taxlaw-2797	983	12	basis	basis	NOUN
taxlaw-2797	983	13	of	of	ADP
taxlaw-2797	983	14	incentives	incentive	NOUN
taxlaw-2797	983	15	and	and	CCONJ
taxlaw-2797	983	16	political	political	ADJ
taxlaw-2797	983	17	theory	theory	NOUN
taxlaw-2797	983	18	why	why	SCONJ
taxlaw-2797	983	19	cognitive	cognitive	ADJ
taxlaw-2797	983	20	errors	error	NOUN
taxlaw-2797	983	21	should	should	AUX
taxlaw-2797	983	22	rarely	rarely	ADV
taxlaw-2797	983	23	require	require	VERB
taxlaw-2797	983	24	paternalistic	paternalistic	ADJ
taxlaw-2797	983	25	reaction	reaction	NOUN
taxlaw-2797	983	26	)	)	PUNCT
taxlaw-2797	983	27	.	.	PUNCT
taxlaw-2797	984	1	260	260	NUM
taxlaw-2797	984	2	columbia	columbia	PROPN
taxlaw-2797	984	3	jour	jour	PROPN
taxlaw-2797	984	4	�	�	PROPN
taxlaw-2797	984	5	al	al	PROPN
taxlaw-2797	984	6	of	of	ADP
taxlaw-2797	984	7	tax	tax	NOUN
taxlaw-2797	984	8	law	law	NOUN
taxlaw-2797	984	9	[	[	X
taxlaw-2797	984	10	vol	vol	NOUN
taxlaw-2797	984	11	.	.	PUNCT
taxlaw-2797	985	1	1:218	1:218	NUM
taxlaw-2797	985	2	paternalism	paternalism	NOUN
taxlaw-2797	985	3	has	have	AUX
taxlaw-2797	985	4	led	lead	VERB
taxlaw-2797	985	5	scholars	scholar	NOUN
taxlaw-2797	985	6	to	to	PART
taxlaw-2797	985	7	suggest	suggest	VERB
taxlaw-2797	985	8	“	"	PUNCT
taxlaw-2797	985	9	softer	soft	ADJ
taxlaw-2797	985	10	”	"	PUNCT
taxlaw-2797	985	11	paternalistic	paternalistic	ADJ
taxlaw-2797	985	12	interventions,173	interventions,173	PROPN
taxlaw-2797	985	13	such	such	ADJ
taxlaw-2797	985	14	as	as	ADP
taxlaw-2797	985	15	debiasing	debiase	VERB
taxlaw-2797	985	16	through	through	ADP
taxlaw-2797	985	17	law.174	law.174	ADV
taxlaw-2797	985	18	in	in	ADP
taxlaw-2797	985	19	these	these	DET
taxlaw-2797	985	20	respects	respect	NOUN
taxlaw-2797	985	21	,	,	PUNCT
taxlaw-2797	985	22	this	this	DET
taxlaw-2797	985	23	article	article	NOUN
taxlaw-2797	985	24	presents	present	VERB
taxlaw-2797	985	25	a	a	DET
taxlaw-2797	985	26	unique	unique	ADJ
taxlaw-2797	985	27	legal	legal	ADJ
taxlaw-2797	985	28	situation	situation	NOUN
taxlaw-2797	985	29	.	.	PUNCT
taxlaw-2797	986	1	a	a	DET
taxlaw-2797	986	2	paternalistic	paternalistic	ADJ
taxlaw-2797	986	3	approach	approach	NOUN
taxlaw-2797	986	4	,	,	PUNCT
taxlaw-2797	986	5	built	build	VERB
taxlaw-2797	986	6	on	on	ADP
taxlaw-2797	986	7	consumer	consumer	NOUN
taxlaw-2797	986	8	protection	protection	NOUN
taxlaw-2797	986	9	reasoning	reasoning	NOUN
taxlaw-2797	986	10	,	,	PUNCT
taxlaw-2797	986	11	would	would	AUX
taxlaw-2797	986	12	prescribe	prescribe	VERB
taxlaw-2797	986	13	tax	tax	NOUN
taxlaw-2797	986	14	-	-	PUNCT
taxlaw-2797	986	15	inclusive	inclusive	ADJ
taxlaw-2797	986	16	pricing	pricing	NOUN
taxlaw-2797	986	17	.	.	PUNCT
taxlaw-2797	987	1	however	however	ADV
taxlaw-2797	987	2	,	,	PUNCT
taxlaw-2797	987	3	as	as	SCONJ
taxlaw-2797	987	4	this	this	DET
taxlaw-2797	987	5	article	article	NOUN
taxlaw-2797	987	6	shows	show	VERB
taxlaw-2797	987	7	,	,	PUNCT
taxlaw-2797	987	8	such	such	DET
taxlaw-2797	987	9	a	a	DET
taxlaw-2797	987	10	measure	measure	NOUN
taxlaw-2797	987	11	—	—	PUNCT
taxlaw-2797	987	12	based	base	VERB
taxlaw-2797	987	13	on	on	ADP
taxlaw-2797	987	14	the	the	DET
taxlaw-2797	987	15	cognitive	cognitive	ADJ
taxlaw-2797	987	16	limitation	limitation	NOUN
taxlaw-2797	987	17	of	of	ADP
taxlaw-2797	987	18	individuals	individual	NOUN
taxlaw-2797	987	19	—	—	PUNCT
taxlaw-2797	987	20	may	may	AUX
taxlaw-2797	987	21	actually	actually	ADV
taxlaw-2797	987	22	diminish	diminish	VERB
taxlaw-2797	987	23	consumer	consumer	NOUN
taxlaw-2797	987	24	well	well	ADV
taxlaw-2797	987	25	-	-	PUNCT
taxlaw-2797	987	26	being	being	NOUN
taxlaw-2797	987	27	.	.	PUNCT
taxlaw-2797	988	1	de	de	ADJ
taxlaw-2797	988	2	-	-	NOUN
taxlaw-2797	988	3	biasing	biasing	NOUN
taxlaw-2797	988	4	in	in	ADP
taxlaw-2797	988	5	this	this	DET
taxlaw-2797	988	6	context	context	NOUN
taxlaw-2797	988	7	is	be	AUX
taxlaw-2797	988	8	not	not	PART
taxlaw-2797	988	9	necessarily	necessarily	ADV
taxlaw-2797	988	10	desirable	desirable	ADJ
taxlaw-2797	988	11	.	.	PUNCT
taxlaw-2797	989	1	under	under	ADP
taxlaw-2797	989	2	-	-	PUNCT
taxlaw-2797	989	3	valuation	valuation	NOUN
taxlaw-2797	989	4	of	of	ADP
taxlaw-2797	989	5	tax	tax	NOUN
taxlaw-2797	989	6	burdens	burden	NOUN
taxlaw-2797	989	7	might	might	AUX
taxlaw-2797	989	8	be	be	AUX
taxlaw-2797	989	9	generally	generally	ADV
taxlaw-2797	989	10	a	a	DET
taxlaw-2797	989	11	welfareincreasing	welfareincrease	VERB
taxlaw-2797	989	12	bias	bias	NOUN
taxlaw-2797	989	13	.	.	PUNCT
taxlaw-2797	990	1	if	if	SCONJ
taxlaw-2797	990	2	any	any	DET
taxlaw-2797	990	3	paternalistic	paternalistic	ADJ
taxlaw-2797	990	4	measure	measure	NOUN
taxlaw-2797	990	5	is	be	AUX
taxlaw-2797	990	6	to	to	PART
taxlaw-2797	990	7	be	be	AUX
taxlaw-2797	990	8	considered	consider	VERB
taxlaw-2797	990	9	—	—	PUNCT
taxlaw-2797	990	10	although	although	SCONJ
taxlaw-2797	990	11	none	none	NOUN
taxlaw-2797	990	12	is	be	AUX
taxlaw-2797	990	13	advocated	advocate	VERB
taxlaw-2797	990	14	by	by	ADP
taxlaw-2797	990	15	this	this	DET
taxlaw-2797	990	16	article	article	NOUN
taxlaw-2797	990	17	—	—	PUNCT
taxlaw-2797	990	18	it	it	PRON
taxlaw-2797	990	19	might	might	AUX
taxlaw-2797	990	20	be	be	AUX
taxlaw-2797	990	21	one	one	NUM
taxlaw-2797	990	22	that	that	PRON
taxlaw-2797	990	23	supports	support	VERB
taxlaw-2797	990	24	bias	bias	NOUN
taxlaw-2797	990	25	,	,	PUNCT
taxlaw-2797	990	26	rather	rather	ADV
taxlaw-2797	990	27	than	than	ADP
taxlaw-2797	990	28	de	de	NOUN
taxlaw-2797	990	29	-	-	NOUN
taxlaw-2797	990	30	bias	bias	NOUN
taxlaw-2797	990	31	,	,	PUNCT
taxlaw-2797	990	32	in	in	ADP
taxlaw-2797	990	33	consumer	consumer	NOUN
taxlaw-2797	990	34	under	under	NOUN
taxlaw-2797	990	35	-	-	PUNCT
taxlaw-2797	990	36	valuation	valuation	NOUN
taxlaw-2797	990	37	of	of	ADP
taxlaw-2797	990	38	taxes	taxis	NOUN
taxlaw-2797	990	39	.	.	PUNCT
taxlaw-2797	991	1	to	to	PART
taxlaw-2797	991	2	conclude	conclude	VERB
taxlaw-2797	991	3	,	,	PUNCT
taxlaw-2797	991	4	tax	tax	NOUN
taxlaw-2797	991	5	-	-	PUNCT
taxlaw-2797	991	6	inclusive	inclusive	ADJ
taxlaw-2797	991	7	price	price	NOUN
taxlaw-2797	991	8	regulation	regulation	NOUN
taxlaw-2797	991	9	may	may	AUX
taxlaw-2797	991	10	appear	appear	VERB
taxlaw-2797	991	11	,	,	PUNCT
taxlaw-2797	991	12	at	at	ADP
taxlaw-2797	991	13	first	first	ADJ
taxlaw-2797	991	14	glance	glance	NOUN
taxlaw-2797	991	15	,	,	PUNCT
taxlaw-2797	991	16	to	to	PART
taxlaw-2797	991	17	be	be	AUX
taxlaw-2797	991	18	the	the	DET
taxlaw-2797	991	19	socially	socially	ADV
taxlaw-2797	991	20	appropriate	appropriate	ADJ
taxlaw-2797	991	21	response	response	NOUN
taxlaw-2797	991	22	to	to	ADP
taxlaw-2797	991	23	consumer	consumer	NOUN
taxlaw-2797	991	24	under	under	NOUN
taxlaw-2797	991	25	-	-	PUNCT
taxlaw-2797	991	26	valuation	valuation	NOUN
taxlaw-2797	991	27	errors	error	NOUN
taxlaw-2797	991	28	:	:	PUNCT
taxlaw-2797	991	29	regulation	regulation	NOUN
taxlaw-2797	991	30	of	of	ADP
taxlaw-2797	991	31	tax	tax	NOUN
taxlaw-2797	991	32	-	-	PUNCT
taxlaw-2797	991	33	inclusive	inclusive	ADJ
taxlaw-2797	991	34	pricing	pricing	NOUN
taxlaw-2797	991	35	presents	present	VERB
taxlaw-2797	991	36	no	no	DET
taxlaw-2797	991	37	constitutional	constitutional	ADJ
taxlaw-2797	991	38	obstacles;175	obstacles;175	NOUN
taxlaw-2797	991	39	it	it	PRON
taxlaw-2797	991	40	is	be	AUX
taxlaw-2797	991	41	simple	simple	ADJ
taxlaw-2797	991	42	to	to	ADP
taxlaw-2797	991	43	implement;176	implement;176	PROPN
taxlaw-2797	991	44	it	it	PRON
taxlaw-2797	991	45	seems	seem	VERB
taxlaw-2797	991	46	to	to	PART
taxlaw-2797	991	47	present	present	VERB
taxlaw-2797	991	48	no	no	DET
taxlaw-2797	991	49	potential	potential	ADJ
taxlaw-2797	991	50	173	173	NUM
taxlaw-2797	991	51	.	.	PUNCT
taxlaw-2797	992	1	see	see	VERB
taxlaw-2797	992	2	cass	cass	PROPN
taxlaw-2797	992	3	r.	r.	PROPN
taxlaw-2797	992	4	sunstein	sunstein	PROPN
taxlaw-2797	992	5	&	&	CCONJ
taxlaw-2797	992	6	richard	richard	PROPN
taxlaw-2797	992	7	h.	h.	PROPN
taxlaw-2797	992	8	thaler	thaler	PROPN
taxlaw-2797	992	9	,	,	PUNCT
taxlaw-2797	992	10	libertarian	libertarian	ADJ
taxlaw-2797	992	11	paternalism	paternalism	NOUN
taxlaw-2797	992	12	is	be	AUX
taxlaw-2797	992	13	�	�	NOUN
taxlaw-2797	992	14	ot	ot	NOUN
taxlaw-2797	992	15	an	an	DET
taxlaw-2797	992	16	oxymoron	oxymoron	NOUN
taxlaw-2797	992	17	,	,	PUNCT
taxlaw-2797	992	18	70	70	NUM
taxlaw-2797	992	19	u.	u.	NOUN
taxlaw-2797	992	20	chi	chi	PROPN
taxlaw-2797	992	21	.	.	PUNCT
taxlaw-2797	993	1	l.	l.	PROPN
taxlaw-2797	993	2	rev	rev	PROPN
taxlaw-2797	993	3	.	.	PROPN
taxlaw-2797	993	4	1159	1159	NUM
taxlaw-2797	993	5	,	,	PUNCT
taxlaw-2797	993	6	1184–88	1184–88	NUM
taxlaw-2797	993	7	(	(	PUNCT
taxlaw-2797	993	8	2003	2003	NUM
taxlaw-2797	993	9	)	)	PUNCT
taxlaw-2797	993	10	(	(	PUNCT
taxlaw-2797	993	11	suggesting	suggest	VERB
taxlaw-2797	993	12	an	an	DET
taxlaw-2797	993	13	approach	approach	NOUN
taxlaw-2797	993	14	of	of	ADP
taxlaw-2797	993	15	steering	steer	VERB
taxlaw-2797	993	16	individuals	individual	NOUN
taxlaw-2797	993	17	in	in	ADP
taxlaw-2797	993	18	a	a	DET
taxlaw-2797	993	19	direction	direction	NOUN
taxlaw-2797	993	20	that	that	PRON
taxlaw-2797	993	21	improves	improve	VERB
taxlaw-2797	993	22	their	their	PRON
taxlaw-2797	993	23	welfare	welfare	NOUN
taxlaw-2797	993	24	)	)	PUNCT
taxlaw-2797	993	25	;	;	PUNCT
taxlaw-2797	993	26	richard	richard	PROPN
taxlaw-2797	993	27	h.	h.	PROPN
taxlaw-2797	993	28	thaler	thaler	PROPN
taxlaw-2797	993	29	&	&	CCONJ
taxlaw-2797	993	30	cass	cass	PROPN
taxlaw-2797	993	31	r.	r.	PROPN
taxlaw-2797	993	32	sunstein	sunstein	PROPN
taxlaw-2797	993	33	,	,	PUNCT
taxlaw-2797	993	34	nudge	nudge	VERB
taxlaw-2797	993	35	:	:	PUNCT
taxlaw-2797	993	36	improving	improve	VERB
taxlaw-2797	993	37	decisions	decision	NOUN
taxlaw-2797	993	38	about	about	ADP
taxlaw-2797	993	39	health	health	NOUN
taxlaw-2797	993	40	,	,	PUNCT
taxlaw-2797	993	41	wealth	wealth	NOUN
taxlaw-2797	993	42	,	,	PUNCT
taxlaw-2797	993	43	and	and	CCONJ
taxlaw-2797	993	44	happiness	happiness	NOUN
taxlaw-2797	993	45	(	(	PUNCT
taxlaw-2797	993	46	2008	2008	NUM
taxlaw-2797	993	47	)	)	PUNCT
taxlaw-2797	993	48	(	(	PUNCT
taxlaw-2797	993	49	same	same	ADJ
taxlaw-2797	993	50	)	)	PUNCT
taxlaw-2797	993	51	;	;	PUNCT
taxlaw-2797	993	52	j.d	j.d	PROPN
taxlaw-2797	993	53	.	.	PROPN
taxlaw-2797	993	54	trout	trout	PROPN
taxlaw-2797	993	55	,	,	PUNCT
taxlaw-2797	993	56	paternalism	paternalism	NOUN
taxlaw-2797	993	57	and	and	CCONJ
taxlaw-2797	993	58	cognitive	cognitive	ADJ
taxlaw-2797	993	59	bias	bias	NOUN
taxlaw-2797	993	60	,	,	PUNCT
taxlaw-2797	993	61	24	24	NUM
taxlaw-2797	993	62	law	law	NOUN
taxlaw-2797	993	63	&	&	CCONJ
taxlaw-2797	993	64	phil	phil	PROPN
taxlaw-2797	993	65	.	.	PUNCT
taxlaw-2797	994	1	393	393	NUM
taxlaw-2797	994	2	,	,	PUNCT
taxlaw-2797	994	3	425–33	425–33	NOUN
taxlaw-2797	994	4	(	(	PUNCT
taxlaw-2797	994	5	2005	2005	NUM
taxlaw-2797	994	6	)	)	PUNCT
taxlaw-2797	994	7	(	(	PUNCT
taxlaw-2797	994	8	advising	advise	VERB
taxlaw-2797	994	9	using	use	VERB
taxlaw-2797	994	10	individuals	individual	NOUN
taxlaw-2797	994	11	’	'	PUNCT
taxlaw-2797	994	12	biases	bias	NOUN
taxlaw-2797	994	13	to	to	PART
taxlaw-2797	994	14	improve	improve	VERB
taxlaw-2797	994	15	their	their	PRON
taxlaw-2797	994	16	welfare	welfare	NOUN
taxlaw-2797	994	17	)	)	PUNCT
taxlaw-2797	994	18	;	;	PUNCT
taxlaw-2797	994	19	ted	ted	PROPN
taxlaw-2797	994	20	o’donoghue	o’donoghue	PROPN
taxlaw-2797	994	21	&	&	CCONJ
taxlaw-2797	994	22	matthew	matthew	PROPN
taxlaw-2797	994	23	rabin	rabin	PROPN
taxlaw-2797	994	24	,	,	PUNCT
taxlaw-2797	994	25	optimal	optimal	ADJ
taxlaw-2797	994	26	sin	sin	NOUN
taxlaw-2797	994	27	taxes	taxis	NOUN
taxlaw-2797	994	28	,	,	PUNCT
taxlaw-2797	994	29	90	90	NUM
taxlaw-2797	994	30	j.	j.	PROPN
taxlaw-2797	994	31	pub	pub	PROPN
taxlaw-2797	994	32	.	.	PUNCT
taxlaw-2797	994	33	econ	econ	PROPN
taxlaw-2797	994	34	.	.	PUNCT
taxlaw-2797	995	1	1825	1825	NUM
taxlaw-2797	995	2	,	,	PUNCT
taxlaw-2797	995	3	1827–36	1827–36	NUM
taxlaw-2797	995	4	(	(	PUNCT
taxlaw-2797	995	5	2006	2006	NUM
taxlaw-2797	995	6	)	)	PUNCT
taxlaw-2797	996	1	(	(	PUNCT
taxlaw-2797	996	2	arguing	argue	VERB
taxlaw-2797	996	3	that	that	SCONJ
taxlaw-2797	996	4	given	give	VERB
taxlaw-2797	996	5	selfcontrol	selfcontrol	NOUN
taxlaw-2797	996	6	biases	bias	NOUN
taxlaw-2797	996	7	in	in	ADP
taxlaw-2797	996	8	consumption	consumption	NOUN
taxlaw-2797	996	9	,	,	PUNCT
taxlaw-2797	996	10	corrective	corrective	ADJ
taxlaw-2797	996	11	taxes	taxis	NOUN
taxlaw-2797	996	12	can	can	AUX
taxlaw-2797	996	13	improve	improve	VERB
taxlaw-2797	996	14	social	social	ADJ
taxlaw-2797	996	15	welfare	welfare	NOUN
taxlaw-2797	996	16	)	)	PUNCT
taxlaw-2797	996	17	;	;	PUNCT
taxlaw-2797	996	18	colin	colin	PROPN
taxlaw-2797	996	19	camerer	camerer	PROPN
taxlaw-2797	996	20	et	et	PROPN
taxlaw-2797	996	21	al	al	PROPN
taxlaw-2797	996	22	.	.	PROPN
taxlaw-2797	996	23	,	,	PUNCT
taxlaw-2797	996	24	regulation	regulation	NOUN
taxlaw-2797	996	25	for	for	ADP
taxlaw-2797	996	26	conservatives	conservative	NOUN
taxlaw-2797	996	27	:	:	PUNCT
taxlaw-2797	996	28	behavioral	behavioral	ADJ
taxlaw-2797	996	29	economics	economic	NOUN
taxlaw-2797	996	30	and	and	CCONJ
taxlaw-2797	996	31	the	the	DET
taxlaw-2797	996	32	case	case	NOUN
taxlaw-2797	996	33	for	for	ADP
taxlaw-2797	996	34	“	"	PUNCT
taxlaw-2797	996	35	asymmetric	asymmetric	ADJ
taxlaw-2797	996	36	paternalism	paternalism	NOUN
taxlaw-2797	996	37	”	"	PUNCT
taxlaw-2797	996	38	,	,	PUNCT
taxlaw-2797	996	39	151	151	NUM
taxlaw-2797	996	40	u.	u.	NOUN
taxlaw-2797	996	41	pa	pa	PROPN
taxlaw-2797	996	42	.	.	PUNCT
taxlaw-2797	996	43	l.	l.	PROPN
taxlaw-2797	996	44	rev	rev	PROPN
taxlaw-2797	996	45	.	.	PROPN
taxlaw-2797	996	46	1211	1211	NUM
taxlaw-2797	996	47	,	,	PUNCT
taxlaw-2797	996	48	1219–33	1219–33	X
taxlaw-2797	996	49	(	(	PUNCT
taxlaw-2797	996	50	2003	2003	NUM
taxlaw-2797	996	51	)	)	PUNCT
taxlaw-2797	996	52	(	(	PUNCT
taxlaw-2797	996	53	describing	describe	VERB
taxlaw-2797	996	54	“	"	PUNCT
taxlaw-2797	996	55	asymmetric	asymmetric	ADJ
taxlaw-2797	996	56	paternalism	paternalism	NOUN
taxlaw-2797	996	57	”	"	PUNCT
taxlaw-2797	996	58	which	which	PRON
taxlaw-2797	996	59	benefits	benefit	VERB
taxlaw-2797	996	60	biased	bias	VERB
taxlaw-2797	996	61	individuals	individual	NOUN
taxlaw-2797	996	62	with	with	ADP
taxlaw-2797	996	63	little	little	ADJ
taxlaw-2797	996	64	effect	effect	NOUN
taxlaw-2797	996	65	on	on	ADP
taxlaw-2797	996	66	non	non	ADJ
taxlaw-2797	996	67	-	-	ADJ
taxlaw-2797	996	68	biased	biased	ADJ
taxlaw-2797	996	69	individuals	individual	NOUN
taxlaw-2797	996	70	)	)	PUNCT
taxlaw-2797	996	71	.	.	PUNCT
taxlaw-2797	997	1	compare	compare	VERB
taxlaw-2797	997	2	glaeser	glaeser	NOUN
taxlaw-2797	997	3	,	,	PUNCT
taxlaw-2797	997	4	supra	supra	PROPN
taxlaw-2797	997	5	note	note	PROPN
taxlaw-2797	997	6	172	172	NUM
taxlaw-2797	997	7	,	,	PUNCT
taxlaw-2797	997	8	at	at	ADP
taxlaw-2797	997	9	149–56	149–56	PROPN
taxlaw-2797	997	10	(	(	PUNCT
taxlaw-2797	997	11	warning	warn	VERB
taxlaw-2797	997	12	against	against	ADP
taxlaw-2797	997	13	soft	soft	ADJ
taxlaw-2797	997	14	paternalism	paternalism	NOUN
taxlaw-2797	997	15	)	)	PUNCT
taxlaw-2797	997	16	.	.	PUNCT
taxlaw-2797	998	1	174	174	NUM
taxlaw-2797	998	2	.	.	PUNCT
taxlaw-2797	999	1	see	see	VERB
taxlaw-2797	999	2	,	,	PUNCT
taxlaw-2797	999	3	e.g.	e.g.	ADV
taxlaw-2797	999	4	,	,	PUNCT
taxlaw-2797	999	5	linda	linda	PROPN
taxlaw-2797	999	6	babcock	babcock	PROPN
taxlaw-2797	999	7	et	et	PROPN
taxlaw-2797	999	8	al	al	PROPN
taxlaw-2797	999	9	.	.	PROPN
taxlaw-2797	999	10	,	,	PUNCT
taxlaw-2797	999	11	creating	create	VERB
taxlaw-2797	999	12	convergence	convergence	NOUN
taxlaw-2797	999	13	:	:	PUNCT
taxlaw-2797	999	14	debiasing	debiase	VERB
taxlaw-2797	999	15	biased	biased	ADJ
taxlaw-2797	999	16	litigants	litigant	NOUN
taxlaw-2797	999	17	,	,	PUNCT
taxlaw-2797	999	18	22	22	NUM
taxlaw-2797	999	19	law	law	NOUN
taxlaw-2797	999	20	&	&	CCONJ
taxlaw-2797	999	21	soc	soc	PROPN
taxlaw-2797	999	22	.	.	PUNCT
taxlaw-2797	1000	1	inquiry	inquiry	NOUN
taxlaw-2797	1000	2	913	913	NUM
taxlaw-2797	1000	3	(	(	PUNCT
taxlaw-2797	1000	4	1997	1997	NUM
taxlaw-2797	1000	5	)	)	PUNCT
taxlaw-2797	1000	6	(	(	PUNCT
taxlaw-2797	1000	7	proposing	propose	VERB
taxlaw-2797	1000	8	a	a	DET
taxlaw-2797	1000	9	procedure	procedure	NOUN
taxlaw-2797	1000	10	to	to	ADP
taxlaw-2797	1000	11	debias	debias	PROPN
taxlaw-2797	1000	12	litigants	litigant	NOUN
taxlaw-2797	1000	13	’	’	PART
taxlaw-2797	1000	14	self	self	NOUN
taxlaw-2797	1000	15	-	-	PUNCT
taxlaw-2797	1000	16	serving	serve	VERB
taxlaw-2797	1000	17	biases	bias	NOUN
taxlaw-2797	1000	18	)	)	PUNCT
taxlaw-2797	1000	19	;	;	PUNCT
taxlaw-2797	1000	20	christine	christine	PROPN
taxlaw-2797	1000	21	jolls	jolls	PROPN
taxlaw-2797	1000	22	&	&	CCONJ
taxlaw-2797	1000	23	cass	cass	PROPN
taxlaw-2797	1000	24	r.	r.	PROPN
taxlaw-2797	1000	25	sunstein	sunstein	PROPN
taxlaw-2797	1000	26	,	,	PUNCT
taxlaw-2797	1000	27	debiasing	debiase	VERB
taxlaw-2797	1000	28	through	through	ADP
taxlaw-2797	1000	29	law	law	NOUN
taxlaw-2797	1000	30	,	,	PUNCT
taxlaw-2797	1000	31	35	35	NUM
taxlaw-2797	1000	32	j.	j.	PROPN
taxlaw-2797	1000	33	legal	legal	ADJ
taxlaw-2797	1000	34	stud	stud	NOUN
taxlaw-2797	1000	35	.	.	PUNCT
taxlaw-2797	1001	1	199	199	NUM
taxlaw-2797	1001	2	,	,	PUNCT
taxlaw-2797	1001	3	206–24	206–24	NUM
taxlaw-2797	1001	4	(	(	PUNCT
taxlaw-2797	1001	5	2006	2006	NUM
taxlaw-2797	1001	6	)	)	PUNCT
taxlaw-2797	1001	7	(	(	PUNCT
taxlaw-2797	1001	8	suggesting	suggest	VERB
taxlaw-2797	1001	9	legal	legal	ADJ
taxlaw-2797	1001	10	reforms	reform	NOUN
taxlaw-2797	1001	11	that	that	PRON
taxlaw-2797	1001	12	would	would	AUX
taxlaw-2797	1001	13	tend	tend	VERB
taxlaw-2797	1001	14	to	to	PART
taxlaw-2797	1001	15	debias	debias	VERB
taxlaw-2797	1001	16	individuals	individual	NOUN
taxlaw-2797	1001	17	who	who	PRON
taxlaw-2797	1001	18	suffer	suffer	VERB
taxlaw-2797	1001	19	from	from	ADP
taxlaw-2797	1001	20	bounded	bounded	ADJ
taxlaw-2797	1001	21	rationality	rationality	NOUN
taxlaw-2797	1001	22	)	)	PUNCT
taxlaw-2797	1001	23	;	;	PUNCT
taxlaw-2797	1001	24	mccaffery	mccaffery	NOUN
taxlaw-2797	1001	25	,	,	PUNCT
taxlaw-2797	1001	26	cognitive	cognitive	ADJ
taxlaw-2797	1001	27	theory	theory	NOUN
taxlaw-2797	1001	28	,	,	PUNCT
taxlaw-2797	1001	29	supra	supra	PROPN
taxlaw-2797	1001	30	note	note	PROPN
taxlaw-2797	1001	31	49	49	NUM
taxlaw-2797	1001	32	,	,	PUNCT
taxlaw-2797	1001	33	at	at	ADP
taxlaw-2797	1001	34	1935–36	1935–36	NUM
taxlaw-2797	1001	35	(	(	PUNCT
taxlaw-2797	1001	36	suggesting	suggest	VERB
taxlaw-2797	1001	37	certain	certain	ADJ
taxlaw-2797	1001	38	ways	way	NOUN
taxlaw-2797	1001	39	of	of	ADP
taxlaw-2797	1001	40	debiasing	debiase	VERB
taxlaw-2797	1001	41	biased	biased	ADJ
taxlaw-2797	1001	42	taxpayers	taxpayer	NOUN
taxlaw-2797	1001	43	)	)	PUNCT
taxlaw-2797	1001	44	.	.	PUNCT
taxlaw-2797	1002	1	debiasing	debiase	VERB
taxlaw-2797	1002	2	procedures	procedure	NOUN
taxlaw-2797	1002	3	have	have	AUX
taxlaw-2797	1002	4	been	be	AUX
taxlaw-2797	1002	5	examined	examine	VERB
taxlaw-2797	1002	6	in	in	ADP
taxlaw-2797	1002	7	the	the	DET
taxlaw-2797	1002	8	psychological	psychological	ADJ
taxlaw-2797	1002	9	literature	literature	NOUN
taxlaw-2797	1002	10	as	as	ADV
taxlaw-2797	1002	11	well	well	ADV
taxlaw-2797	1002	12	.	.	PUNCT
taxlaw-2797	1003	1	see	see	VERB
taxlaw-2797	1003	2	,	,	PUNCT
taxlaw-2797	1003	3	e.g.	e.g.	ADV
taxlaw-2797	1003	4	,	,	PUNCT
taxlaw-2797	1003	5	judgment	judgment	NOUN
taxlaw-2797	1003	6	under	under	ADP
taxlaw-2797	1003	7	uncertainty	uncertainty	NOUN
taxlaw-2797	1003	8	:	:	PUNCT
taxlaw-2797	1003	9	heuristics	heuristic	NOUN
taxlaw-2797	1003	10	and	and	CCONJ
taxlaw-2797	1003	11	biases	bias	NOUN
taxlaw-2797	1003	12	,	,	PUNCT
taxlaw-2797	1003	13	pt	pt	PROPN
taxlaw-2797	1003	14	.	.	PROPN
taxlaw-2797	1003	15	viii	viii	PROPN
taxlaw-2797	1003	16	(	(	PUNCT
taxlaw-2797	1003	17	daniel	daniel	PROPN
taxlaw-2797	1003	18	kahneman	kahneman	PROPN
taxlaw-2797	1003	19	et	et	PROPN
taxlaw-2797	1003	20	al	al	PROPN
taxlaw-2797	1003	21	.	.	PUNCT
taxlaw-2797	1004	1	eds	eds	PROPN
taxlaw-2797	1004	2	.	.	PROPN
taxlaw-2797	1004	3	,	,	PUNCT
taxlaw-2797	1004	4	1982	1982	NUM
taxlaw-2797	1004	5	)	)	PUNCT
taxlaw-2797	1004	6	.	.	PUNCT
taxlaw-2797	1005	1	175	175	NUM
taxlaw-2797	1005	2	.	.	PUNCT
taxlaw-2797	1006	1	see	see	VERB
taxlaw-2797	1006	2	,	,	PUNCT
taxlaw-2797	1006	3	e.g.	e.g.	ADV
taxlaw-2797	1006	4	,	,	PUNCT
taxlaw-2797	1006	5	pitofsky	pitofsky	NOUN
taxlaw-2797	1006	6	,	,	PUNCT
taxlaw-2797	1006	7	supra	supra	PROPN
taxlaw-2797	1006	8	note	note	PROPN
taxlaw-2797	1006	9	108	108	NUM
taxlaw-2797	1006	10	,	,	PUNCT
taxlaw-2797	1006	11	at	at	ADP
taxlaw-2797	1006	12	671–73	671–73	NOUN
taxlaw-2797	1006	13	.	.	PUNCT
taxlaw-2797	1007	1	176	176	NUM
taxlaw-2797	1007	2	.	.	PUNCT
taxlaw-2797	1008	1	tax	tax	NOUN
taxlaw-2797	1008	2	inclusion	inclusion	NOUN
taxlaw-2797	1008	3	as	as	ADP
taxlaw-2797	1008	4	information	information	NOUN
taxlaw-2797	1008	5	regulation	regulation	NOUN
taxlaw-2797	1008	6	is	be	AUX
taxlaw-2797	1008	7	considerably	considerably	ADV
taxlaw-2797	1008	8	simpler	simple	ADJ
taxlaw-2797	1008	9	than	than	ADP
taxlaw-2797	1008	10	most	most	ADJ
taxlaw-2797	1008	11	other	other	ADJ
taxlaw-2797	1008	12	kinds	kind	NOUN
taxlaw-2797	1008	13	of	of	ADP
taxlaw-2797	1008	14	information	information	NOUN
taxlaw-2797	1008	15	regulation	regulation	NOUN
taxlaw-2797	1008	16	.	.	PUNCT
taxlaw-2797	1009	1	see	see	VERB
taxlaw-2797	1009	2	,	,	PUNCT
taxlaw-2797	1009	3	e.g.	e.g.	ADV
taxlaw-2797	1009	4	,	,	PUNCT
taxlaw-2797	1009	5	howard	howard	PROPN
taxlaw-2797	1009	6	beales	beale	VERB
taxlaw-2797	1009	7	et	et	PROPN
taxlaw-2797	1009	8	al	al	PROPN
taxlaw-2797	1009	9	.	.	PROPN
taxlaw-2797	1009	10	,	,	PUNCT
taxlaw-2797	1009	11	the	the	DET
taxlaw-2797	1009	12	efficient	efficient	ADJ
taxlaw-2797	1009	13	regulation	regulation	NOUN
taxlaw-2797	1009	14	of	of	ADP
taxlaw-2797	1009	15	consumer	consumer	NOUN
taxlaw-2797	1009	16	information	information	NOUN
taxlaw-2797	1009	17	,	,	PUNCT
taxlaw-2797	1009	18	24	24	NUM
taxlaw-2797	1009	19	j.	j.	PROPN
taxlaw-2797	1009	20	l.	l.	PROPN
taxlaw-2797	1009	21	&	&	CCONJ
taxlaw-2797	1009	22	econ	econ	PROPN
taxlaw-2797	1009	23	.	.	PUNCT
taxlaw-2797	1010	1	491	491	NUM
taxlaw-2797	1010	2	,	,	PUNCT
taxlaw-2797	1010	3	513–31	513–31	PROPN
taxlaw-2797	1010	4	(	(	PUNCT
taxlaw-2797	1010	5	1981	1981	NUM
taxlaw-2797	1010	6	)	)	PUNCT
taxlaw-2797	1010	7	(	(	PUNCT
taxlaw-2797	1010	8	suggesting	suggest	VERB
taxlaw-2797	1010	9	regulatory	regulatory	ADJ
taxlaw-2797	1010	10	measures	measure	NOUN
taxlaw-2797	1010	11	that	that	PRON
taxlaw-2797	1010	12	aim	aim	VERB
taxlaw-2797	1010	13	at	at	ADP
taxlaw-2797	1010	14	providing	provide	VERB
taxlaw-2797	1010	15	missing	miss	VERB
taxlaw-2797	1010	16	market	market	NOUN
taxlaw-2797	1010	17	information	information	NOUN
taxlaw-2797	1010	18	)	)	PUNCT
taxlaw-2797	1010	19	;	;	PUNCT
taxlaw-2797	1010	20	paul	paul	PROPN
taxlaw-2797	1010	21	h.	h.	PROPN
taxlaw-2797	1010	22	rubin	rubin	PROPN
taxlaw-2797	1010	23	,	,	PUNCT
taxlaw-2797	1010	24	information	information	NOUN
taxlaw-2797	1010	25	regulation	regulation	NOUN
taxlaw-2797	1010	26	,	,	PUNCT
taxlaw-2797	1010	27	in	in	ADP
taxlaw-2797	1010	28	3	3	NUM
taxlaw-2797	1010	29	encyclopedia	encyclopedia	NOUN
taxlaw-2797	1010	30	of	of	ADP
taxlaw-2797	1010	31	law	law	NOUN
taxlaw-2797	1010	32	and	and	CCONJ
taxlaw-2797	1010	33	economics	economic	NOUN
taxlaw-2797	1010	34	271	271	NUM
taxlaw-2797	1010	35	(	(	PUNCT
taxlaw-2797	1010	36	boudewijn	boudewijn	PROPN
taxlaw-2797	1010	37	bouckaert	bouckaert	PROPN
taxlaw-2797	1010	38	&	&	CCONJ
taxlaw-2797	1010	39	gerrit	gerrit	PROPN
taxlaw-2797	1010	40	de	de	PROPN
taxlaw-2797	1010	41	geest	geest	PROPN
taxlaw-2797	1010	42	eds	ed	NOUN
taxlaw-2797	1010	43	.	.	PROPN
taxlaw-2797	1010	44	,	,	PUNCT
taxlaw-2797	1010	45	2000	2000	NUM
taxlaw-2797	1010	46	)	)	PUNCT
taxlaw-2797	1010	47	(	(	PUNCT
taxlaw-2797	1010	48	discussing	discuss	VERB
taxlaw-2797	1010	49	the	the	DET
taxlaw-2797	1010	50	advantages	advantage	NOUN
taxlaw-2797	1010	51	and	and	CCONJ
taxlaw-2797	1010	52	limitations	limitation	NOUN
taxlaw-2797	1010	53	of	of	ADP
taxlaw-2797	1010	54	information	information	NOUN
taxlaw-2797	1010	55	regulation	regulation	NOUN
taxlaw-2797	1010	56	)	)	PUNCT
taxlaw-2797	1010	57	;	;	PUNCT
taxlaw-2797	1010	58	see	see	VERB
taxlaw-2797	1010	59	also	also	ADV
taxlaw-2797	1010	60	generally	generally	ADV
taxlaw-2797	1010	61	clifford	clifford	PROPN
taxlaw-2797	1010	62	winston	winston	PROPN
taxlaw-2797	1010	63	,	,	PUNCT
taxlaw-2797	1010	64	the	the	DET
taxlaw-2797	1010	65	efficacy	efficacy	NOUN
taxlaw-2797	1010	66	of	of	ADP
taxlaw-2797	1010	67	information	information	NOUN
taxlaw-2797	1010	68	policy	policy	NOUN
taxlaw-2797	1010	69	:	:	PUNCT
taxlaw-2797	1010	70	a	a	DET
taxlaw-2797	1010	71	review	review	NOUN
taxlaw-2797	1010	72	of	of	ADP
taxlaw-2797	1010	73	archon	archon	PROPN
taxlaw-2797	1010	74	fung	fung	PROPN
taxlaw-2797	1010	75	,	,	PUNCT
taxlaw-2797	1010	76	mary	mary	PROPN
taxlaw-2797	1010	77	graham	graham	PROPN
taxlaw-2797	1010	78	,	,	PUNCT
taxlaw-2797	1010	79	and	and	CCONJ
taxlaw-2797	1010	80	david	david	PROPN
taxlaw-2797	1010	81	weil	weil	PROPN
taxlaw-2797	1010	82	’s	’s	PART
taxlaw-2797	1010	83	full	full	ADJ
taxlaw-2797	1010	84	disclosure	disclosure	NOUN
taxlaw-2797	1010	85	:	:	PUNCT
taxlaw-2797	1010	86	the	the	DET
taxlaw-2797	1010	87	perils	peril	NOUN
taxlaw-2797	1010	88	and	and	CCONJ
taxlaw-2797	1010	89	promise	promise	NOUN
taxlaw-2797	1010	90	of	of	ADP
taxlaw-2797	1010	91	transparency	transparency	NOUN
taxlaw-2797	1010	92	,	,	PUNCT
taxlaw-2797	1010	93	46	46	NUM
taxlaw-2797	1010	94	j.	j.	PROPN
taxlaw-2797	1010	95	econ	econ	PROPN
taxlaw-2797	1010	96	.	.	PUNCT
taxlaw-2797	1011	1	literature	literature	PROPN
taxlaw-2797	1011	2	704	704	NUM
taxlaw-2797	1011	3	(	(	PUNCT
taxlaw-2797	1011	4	2008	2008	NUM
taxlaw-2797	1011	5	)	)	PUNCT
taxlaw-2797	1012	1	(	(	PUNCT
taxlaw-2797	1012	2	presenting	present	VERB
taxlaw-2797	1012	3	a	a	DET
taxlaw-2797	1012	4	skeptical	skeptical	ADJ
taxlaw-2797	1012	5	view	view	NOUN
taxlaw-2797	1012	6	of	of	ADP
taxlaw-2797	1012	7	information	information	NOUN
taxlaw-2797	1012	8	regulation	regulation	NOUN
taxlaw-2797	1012	9	)	)	PUNCT
taxlaw-2797	1012	10	.	.	PUNCT
taxlaw-2797	1013	1	2010	2010	NUM
taxlaw-2797	1013	2	]	]	PUNCT
taxlaw-2797	1013	3	tax	tax	NOUN
taxlaw-2797	1013	4	-	-	PUNCT
taxlaw-2797	1013	5	exclusive	exclusive	ADJ
taxlaw-2797	1013	6	prici	prici	NOUN
taxlaw-2797	1013	7	�	�	PROPN
taxlaw-2797	1013	8	g	g	PROPN
taxlaw-2797	1013	9	261	261	NUM
taxlaw-2797	1013	10	problems	problem	NOUN
taxlaw-2797	1013	11	of	of	ADP
taxlaw-2797	1013	12	government	government	NOUN
taxlaw-2797	1013	13	(	(	PUNCT
taxlaw-2797	1013	14	regulatory	regulatory	ADJ
taxlaw-2797	1013	15	)	)	PUNCT
taxlaw-2797	1013	16	failure;177	failure;177	PROPN
taxlaw-2797	1014	1	and	and	CCONJ
taxlaw-2797	1014	2	it	it	PRON
taxlaw-2797	1014	3	appears	appear	VERB
taxlaw-2797	1014	4	to	to	PART
taxlaw-2797	1014	5	be	be	AUX
taxlaw-2797	1014	6	an	an	DET
taxlaw-2797	1014	7	appropriate	appropriate	ADJ
taxlaw-2797	1014	8	case	case	NOUN
taxlaw-2797	1014	9	for	for	ADP
taxlaw-2797	1014	10	ex	ex	PRON
taxlaw-2797	1014	11	ante	ante	NOUN
taxlaw-2797	1014	12	regulation.178	regulation.178	PROPN
taxlaw-2797	1014	13	nonetheless	nonetheless	ADV
taxlaw-2797	1014	14	,	,	PUNCT
taxlaw-2797	1014	15	this	this	DET
taxlaw-2797	1014	16	article	article	NOUN
taxlaw-2797	1014	17	shows	show	VERB
taxlaw-2797	1014	18	that	that	SCONJ
taxlaw-2797	1014	19	consumer	consumer	NOUN
taxlaw-2797	1014	20	under	under	NOUN
taxlaw-2797	1014	21	-	-	PUNCT
taxlaw-2797	1014	22	valuation	valuation	NOUN
taxlaw-2797	1014	23	of	of	ADP
taxlaw-2797	1014	24	taxes	taxis	NOUN
taxlaw-2797	1014	25	can	can	AUX
taxlaw-2797	1014	26	be	be	AUX
taxlaw-2797	1014	27	beneficial	beneficial	ADJ
taxlaw-2797	1014	28	for	for	ADP
taxlaw-2797	1014	29	consumers	consumer	NOUN
taxlaw-2797	1014	30	,	,	PUNCT
taxlaw-2797	1014	31	and	and	CCONJ
taxlaw-2797	1014	32	therefore	therefore	ADV
taxlaw-2797	1014	33	,	,	PUNCT
taxlaw-2797	1014	34	to	to	ADP
taxlaw-2797	1014	35	the	the	DET
taxlaw-2797	1014	36	extent	extent	NOUN
taxlaw-2797	1014	37	that	that	SCONJ
taxlaw-2797	1014	38	tax	tax	NOUN
taxlaw-2797	1014	39	-	-	PUNCT
taxlaw-2797	1014	40	exclusive	exclusive	ADJ
taxlaw-2797	1014	41	pricing	pricing	NOUN
taxlaw-2797	1014	42	induces	induce	VERB
taxlaw-2797	1014	43	undervaluation	undervaluation	NOUN
taxlaw-2797	1014	44	,	,	PUNCT
taxlaw-2797	1014	45	it	it	PRON
taxlaw-2797	1014	46	can	can	AUX
taxlaw-2797	1014	47	be	be	AUX
taxlaw-2797	1014	48	socially	socially	ADV
taxlaw-2797	1014	49	desirable	desirable	ADJ
taxlaw-2797	1014	50	.	.	PUNCT
taxlaw-2797	1015	1	thus	thus	ADV
taxlaw-2797	1015	2	,	,	PUNCT
taxlaw-2797	1015	3	if	if	SCONJ
taxlaw-2797	1015	4	consumers	consumer	NOUN
taxlaw-2797	1015	5	under	under	AUX
taxlaw-2797	1015	6	-	-	PUNCT
taxlaw-2797	1015	7	estimate	estimate	NOUN
taxlaw-2797	1015	8	tax	tax	NOUN
taxlaw-2797	1015	9	-	-	PUNCT
taxlaw-2797	1015	10	exclusive	exclusive	ADJ
taxlaw-2797	1015	11	prices	price	NOUN
taxlaw-2797	1015	12	—	—	PUNCT
taxlaw-2797	1015	13	whether	whether	SCONJ
taxlaw-2797	1015	14	for	for	ADP
taxlaw-2797	1015	15	the	the	DET
taxlaw-2797	1015	16	short	short	ADJ
taxlaw-2797	1015	17	run	run	NOUN
taxlaw-2797	1015	18	only	only	ADV
taxlaw-2797	1015	19	or	or	CCONJ
taxlaw-2797	1015	20	whether	whether	SCONJ
taxlaw-2797	1015	21	only	only	ADV
taxlaw-2797	1015	22	a	a	DET
taxlaw-2797	1015	23	portion	portion	NOUN
taxlaw-2797	1015	24	of	of	ADP
taxlaw-2797	1015	25	consumers	consumer	NOUN
taxlaw-2797	1015	26	are	be	AUX
taxlaw-2797	1015	27	biased	bias	VERB
taxlaw-2797	1015	28	—	—	PUNCT
taxlaw-2797	1015	29	society	society	NOUN
taxlaw-2797	1015	30	may	may	AUX
taxlaw-2797	1015	31	be	be	AUX
taxlaw-2797	1015	32	better	well	ADJ
taxlaw-2797	1015	33	off	off	ADV
taxlaw-2797	1015	34	.	.	PUNCT
taxlaw-2797	1016	1	if	if	SCONJ
taxlaw-2797	1016	2	consumers	consumer	NOUN
taxlaw-2797	1016	3	are	be	AUX
taxlaw-2797	1016	4	actually	actually	ADV
taxlaw-2797	1016	5	not	not	PART
taxlaw-2797	1016	6	confused	confuse	VERB
taxlaw-2797	1016	7	or	or	CCONJ
taxlaw-2797	1016	8	misled	mislead	VERB
taxlaw-2797	1016	9	by	by	ADP
taxlaw-2797	1016	10	tax	tax	NOUN
taxlaw-2797	1016	11	-	-	PUNCT
taxlaw-2797	1016	12	exclusive	exclusive	ADJ
taxlaw-2797	1016	13	prices	price	NOUN
taxlaw-2797	1016	14	and	and	CCONJ
taxlaw-2797	1016	15	can	can	AUX
taxlaw-2797	1016	16	easily	easily	ADV
taxlaw-2797	1016	17	or	or	CCONJ
taxlaw-2797	1016	18	quickly	quickly	ADV
taxlaw-2797	1016	19	educate	educate	VERB
taxlaw-2797	1016	20	and	and	CCONJ
taxlaw-2797	1016	21	debias	debia	NOUN
taxlaw-2797	1016	22	themselves	themselves	PRON
taxlaw-2797	1016	23	,	,	PUNCT
taxlaw-2797	1016	24	then	then	ADV
taxlaw-2797	1016	25	tax	tax	NOUN
taxlaw-2797	1016	26	-	-	PUNCT
taxlaw-2797	1016	27	inclusive	inclusive	ADJ
taxlaw-2797	1016	28	prices	price	NOUN
taxlaw-2797	1016	29	are	be	AUX
taxlaw-2797	1016	30	also	also	ADV
taxlaw-2797	1016	31	unnecessary	unnecessary	ADJ
taxlaw-2797	1016	32	.	.	PUNCT
taxlaw-2797	1017	1	the	the	DET
taxlaw-2797	1017	2	case	case	NOUN
taxlaw-2797	1017	3	for	for	ADP
taxlaw-2797	1017	4	tax	tax	NOUN
taxlaw-2797	1017	5	-	-	PUNCT
taxlaw-2797	1017	6	inclusive	inclusive	ADJ
taxlaw-2797	1017	7	pricing	pricing	NOUN
taxlaw-2797	1017	8	regulation	regulation	NOUN
taxlaw-2797	1017	9	,	,	PUNCT
taxlaw-2797	1017	10	therefore	therefore	ADV
taxlaw-2797	1017	11	,	,	PUNCT
taxlaw-2797	1017	12	is	be	AUX
taxlaw-2797	1017	13	weaker	weak	ADJ
taxlaw-2797	1017	14	than	than	SCONJ
taxlaw-2797	1017	15	commonly	commonly	ADV
taxlaw-2797	1017	16	believed	believe	VERB
taxlaw-2797	1017	17	and	and	CCONJ
taxlaw-2797	1017	18	can	can	AUX
taxlaw-2797	1017	19	be	be	AUX
taxlaw-2797	1017	20	justified	justify	VERB
taxlaw-2797	1017	21	on	on	ADP
taxlaw-2797	1017	22	a	a	DET
taxlaw-2797	1017	23	much	much	ADV
taxlaw-2797	1017	24	narrower	narrow	ADJ
taxlaw-2797	1017	25	scope	scope	NOUN
taxlaw-2797	1017	26	.	.	PUNCT
taxlaw-2797	1018	1	177	177	NUM
taxlaw-2797	1018	2	.	.	PUNCT
taxlaw-2797	1019	1	see	see	VERB
taxlaw-2797	1019	2	,	,	PUNCT
taxlaw-2797	1019	3	e.g.	e.g.	ADV
taxlaw-2797	1019	4	,	,	PUNCT
taxlaw-2797	1019	5	charles	charles	PROPN
taxlaw-2797	1019	6	wolf	wolf	PROPN
taxlaw-2797	1019	7	,	,	PUNCT
taxlaw-2797	1019	8	markets	market	NOUN
taxlaw-2797	1019	9	or	or	CCONJ
taxlaw-2797	1019	10	governments	government	NOUN
taxlaw-2797	1019	11	:	:	PUNCT
taxlaw-2797	1019	12	choosing	choose	VERB
taxlaw-2797	1019	13	between	between	ADP
taxlaw-2797	1019	14	imperfect	imperfect	ADJ
taxlaw-2797	1019	15	alternatives	alternative	NOUN
taxlaw-2797	1019	16	chs	ch	NOUN
taxlaw-2797	1019	17	.	.	PROPN
taxlaw-2797	1020	1	4	4	NUM
taxlaw-2797	1020	2	,	,	PUNCT
taxlaw-2797	1020	3	5	5	NUM
taxlaw-2797	1020	4	(	(	PUNCT
taxlaw-2797	1020	5	1989	1989	NUM
taxlaw-2797	1020	6	)	)	PUNCT
taxlaw-2797	1020	7	(	(	PUNCT
taxlaw-2797	1020	8	discussing	discuss	VERB
taxlaw-2797	1020	9	government	government	NOUN
taxlaw-2797	1020	10	failures	failure	NOUN
taxlaw-2797	1020	11	and	and	CCONJ
taxlaw-2797	1020	12	their	their	PRON
taxlaw-2797	1020	13	causes	cause	NOUN
taxlaw-2797	1020	14	)	)	PUNCT
taxlaw-2797	1020	15	;	;	PUNCT
taxlaw-2797	1020	16	sunstein	sunstein	PROPN
taxlaw-2797	1020	17	,	,	PUNCT
taxlaw-2797	1020	18	supra	supra	PROPN
taxlaw-2797	1020	19	note	note	PROPN
taxlaw-2797	1020	20	163	163	NUM
taxlaw-2797	1020	21	,	,	PUNCT
taxlaw-2797	1020	22	ch	ch	NOUN
taxlaw-2797	1020	23	.	.	NOUN
taxlaw-2797	1020	24	3	3	NUM
taxlaw-2797	1020	25	(	(	PUNCT
taxlaw-2797	1020	26	1990	1990	NUM
taxlaw-2797	1020	27	)	)	PUNCT
taxlaw-2797	1020	28	(	(	PUNCT
taxlaw-2797	1020	29	same	same	ADJ
taxlaw-2797	1020	30	)	)	PUNCT
taxlaw-2797	1020	31	;	;	PUNCT
taxlaw-2797	1020	32	james	james	PROPN
taxlaw-2797	1020	33	q.	q.	PROPN
taxlaw-2797	1020	34	wilson	wilson	PROPN
taxlaw-2797	1020	35	,	,	PUNCT
taxlaw-2797	1020	36	bureaucracy	bureaucracy	NOUN
taxlaw-2797	1020	37	:	:	PUNCT
taxlaw-2797	1020	38	what	what	PRON
taxlaw-2797	1020	39	government	government	NOUN
taxlaw-2797	1020	40	agencies	agency	NOUN
taxlaw-2797	1020	41	do	do	AUX
taxlaw-2797	1020	42	and	and	CCONJ
taxlaw-2797	1020	43	why	why	SCONJ
taxlaw-2797	1020	44	they	they	PRON
taxlaw-2797	1020	45	do	do	VERB
taxlaw-2797	1020	46	it	it	PRON
taxlaw-2797	1020	47	(	(	PUNCT
taxlaw-2797	1020	48	1989	1989	NUM
taxlaw-2797	1020	49	)	)	PUNCT
taxlaw-2797	1020	50	(	(	PUNCT
taxlaw-2797	1020	51	closely	closely	ADV
taxlaw-2797	1020	52	studying	study	VERB
taxlaw-2797	1020	53	bureaucratic	bureaucratic	ADJ
taxlaw-2797	1020	54	failures	failure	NOUN
taxlaw-2797	1020	55	)	)	PUNCT
taxlaw-2797	1020	56	;	;	PUNCT
taxlaw-2797	1020	57	richard	richard	PROPN
taxlaw-2797	1020	58	a.	a.	NOUN
taxlaw-2797	1020	59	posner	posner	PROPN
taxlaw-2797	1020	60	,	,	PUNCT
taxlaw-2797	1020	61	theories	theory	NOUN
taxlaw-2797	1020	62	of	of	ADP
taxlaw-2797	1020	63	economic	economic	ADJ
taxlaw-2797	1020	64	regulation	regulation	NOUN
taxlaw-2797	1020	65	,	,	PUNCT
taxlaw-2797	1020	66	5	5	NUM
taxlaw-2797	1020	67	bell	bell	PROPN
taxlaw-2797	1020	68	j.	j.	PROPN
taxlaw-2797	1020	69	econ	econ	PROPN
taxlaw-2797	1020	70	.	.	PROPN
taxlaw-2797	1020	71	&	&	CCONJ
taxlaw-2797	1020	72	mgmt	mgmt	PROPN
taxlaw-2797	1020	73	.	.	PUNCT
taxlaw-2797	1021	1	sci	sci	PROPN
taxlaw-2797	1021	2	.	.	PROPN
taxlaw-2797	1021	3	335	335	NUM
taxlaw-2797	1021	4	(	(	PUNCT
taxlaw-2797	1021	5	1974	1974	NUM
taxlaw-2797	1021	6	)	)	PUNCT
taxlaw-2797	1021	7	(	(	PUNCT
taxlaw-2797	1021	8	analyzing	analyze	VERB
taxlaw-2797	1021	9	public	public	ADJ
taxlaw-2797	1021	10	choice	choice	NOUN
taxlaw-2797	1021	11	theories	theory	NOUN
taxlaw-2797	1021	12	of	of	ADP
taxlaw-2797	1021	13	regulation	regulation	NOUN
taxlaw-2797	1021	14	)	)	PUNCT
taxlaw-2797	1021	15	.	.	PUNCT
taxlaw-2797	1022	1	178	178	NUM
taxlaw-2797	1022	2	.	.	PUNCT
taxlaw-2797	1023	1	see	see	VERB
taxlaw-2797	1023	2	,	,	PUNCT
taxlaw-2797	1023	3	e.g.	e.g.	ADV
taxlaw-2797	1023	4	,	,	PUNCT
taxlaw-2797	1023	5	steven	steven	PROPN
taxlaw-2797	1023	6	shavell	shavell	PROPN
taxlaw-2797	1023	7	,	,	PUNCT
taxlaw-2797	1023	8	liability	liability	NOUN
taxlaw-2797	1023	9	for	for	ADP
taxlaw-2797	1023	10	harm	harm	NOUN
taxlaw-2797	1023	11	versus	versus	ADP
taxlaw-2797	1023	12	regulation	regulation	NOUN
taxlaw-2797	1023	13	of	of	ADP
taxlaw-2797	1023	14	safety	safety	NOUN
taxlaw-2797	1023	15	,	,	PUNCT
taxlaw-2797	1023	16	13	13	NUM
taxlaw-2797	1023	17	j.	j.	PROPN
taxlaw-2797	1023	18	legal	legal	ADJ
taxlaw-2797	1023	19	stud	stud	NOUN
taxlaw-2797	1023	20	.	.	PUNCT
taxlaw-2797	1024	1	357	357	NUM
taxlaw-2797	1024	2	(	(	PUNCT
taxlaw-2797	1024	3	1984	1984	NUM
taxlaw-2797	1024	4	)	)	PUNCT
taxlaw-2797	1024	5	.	.	PUNCT